policyengine-us 1.413.0__py3-none-any.whl → 1.439.0__py3-none-any.whl

policyengine_us/variables/gov/states/wi/tax/income/credits/married_couple/wi_married_couple_credit.py

@@ -20,11 +20,13 @@ class wi_married_couple_credit(Variable):
         fstatus = tax_unit("filing_status", period)
         eligible = fstatus == fstatus.possible_values.JOINT
         p = parameters(period).gov.states.wi.tax.income.credits
-        income = add(tax_unit.members, period, p.married_couple.income_sources)
-        is_head = tax_unit.members("is_tax_unit_head", period)
-        is_spouse = tax_unit.members("is_tax_unit_spouse", period)
-        head_income = tax_unit.sum(is_head * income)
-        spouse_income = tax_unit.sum(is_spouse * income)
+        person = tax_unit.members
+        income = add(person, period, p.married_couple.income_sources)
+        floored_income = max_(0, income)
+        is_head = person("is_tax_unit_head", period)
+        is_spouse = person("is_tax_unit_spouse", period)
+        head_income = tax_unit.sum(is_head * floored_income)
+        spouse_income = tax_unit.sum(is_spouse * floored_income)
         lower_income = min_(head_income, spouse_income)
         return min_(
             eligible * lower_income * p.married_couple.rate,

policyengine_us/variables/gov/territories/pr/tax/income/pr_income_tax.py

@@ -0,0 +1,14 @@
+from policyengine_us.model_api import *
+
+
+class pr_income_tax(Variable):
+    value_type = float
+    unit = USD
+    entity = TaxUnit
+    label = "Puerto Rico income tax"
+    definition_period = YEAR
+    reference = "https://hacienda.pr.gov/sites/default/files/individuals_2024_rev._jul_12_24_9-30-24_informative.pdf#page=3"
+    defined_for = StateCode.PR
+
+    adds = ["pr_regular_tax_before_credits"]
+    subtracts = ["pr_refundable_credits"]

policyengine_us/variables/gov/territories/pr/tax/income/pr_normal_tax.py

@@ -0,0 +1,16 @@
+from policyengine_us.model_api import *
+
+
+class pr_normal_tax(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Puerto Rico normal tax"
+    unit = USD
+    definition_period = YEAR
+    defined_for = StateCode.PR
+    reference = "https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1004/subchapter-a/30061/"
+
+    def formula(tax_unit, period, parameters):
+        p = parameters(period).gov.territories.pr.tax.income.tax_rate
+        net_income = tax_unit("pr_net_taxable_income", period)
+        return p.amount.calc(net_income)

policyengine_us/variables/gov/territories/pr/tax/income/pr_regular_tax_before_credits.py

@@ -0,0 +1,11 @@
+from policyengine_us.model_api import *
+
+
+class pr_regular_tax_before_credits(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Puerto Rico regular tax before credits"
+    unit = USD
+    definition_period = YEAR
+    defined_for = StateCode.PR
+    reference = "https://hacienda.pr.gov/sites/default/files/inst_individuals_2023.pdf#page=19"

policyengine_us/variables/gov/territories/pr/tax/income/taxable_income/pr_net_taxable_income.py

@@ -0,0 +1,11 @@
+from policyengine_us.model_api import *
+
+
+class pr_net_taxable_income(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Puerto Rico net taxable income"
+    reference = "https://hacienda.pr.gov/sites/default/files/individuals_2024_rev._jul_12_24_9-30-24_informative.pdf#page=2"
+    unit = USD
+    definition_period = YEAR
+    defined_for = StateCode.PR

policyengine_us/variables/gov/usda/csfp/commodity_supplemental_food_program_eligible.py

@@ -15,6 +15,11 @@ class commodity_supplemental_food_program_eligible(Variable):
         age = person("age", period)
 
         age_eligible = age >= p.min_age
-        income_eligible = fpg <= p.fpg_limit
-
+        federal_income_eligible = fpg <= p.fpg_limit
+        tx_income_eligible = person("tx_dta_csfp_income_eligible", period)
+        state_code = person.household("state_code", period)
+        in_tx = state_code == StateCode.TX
+        income_eligible = where(
+            in_tx, tx_income_eligible, federal_income_eligible
+        )
         return age_eligible & income_eligible

policyengine_us/variables/gov/usda/snap/eligibility/student/is_snap_ineligible_student.py

@@ -17,7 +17,7 @@ class is_snap_ineligible_student(Variable):
         p = parameters(period).gov.usda.snap.student
         age_eligible = p.age_threshold.calc(age)
         disabled = person("is_disabled", period)
-        hours_worked = person("weekly_hours_worked", period)
+        hours_worked = person("weekly_hours_worked_before_lsr", period)
         hours_eligible = hours_worked >= p.working_hours_threshold
         # The parental status applies to children under 6 (under 12
         # if no care available)

policyengine_us/variables/gov/usda/snap/eligibility/work_requirements/meets_snap_abawd_work_requirements.py

@@ -11,7 +11,9 @@ class meets_snap_abawd_work_requirements(Variable):
     def formula(person, period, parameters):
         p = parameters(period).gov.usda.snap.work_requirements.abawd
         age = person("monthly_age", period)
-        weekly_hours_worked = person("weekly_hours_worked", period.this_year)
+        weekly_hours_worked = person(
+            "weekly_hours_worked_before_lsr", period.this_year
+        )
         # Work at least 20 hours a week
         is_working = weekly_hours_worked >= p.weekly_hours_threshold
         # Adults within an age range are exempt

policyengine_us/variables/gov/usda/snap/eligibility/work_requirements/meets_snap_general_work_requirements.py

@@ -13,7 +13,9 @@ class meets_snap_general_work_requirements(Variable):
     def formula(person, period, parameters):
         p = parameters(period).gov.usda.snap.work_requirements.general
         age = person("monthly_age", period)
-        weekly_hours_worked = person("weekly_hours_worked", period.this_year)
+        weekly_hours_worked = person(
+            "weekly_hours_worked_before_lsr", period.this_year
+        )
         # Under 16 or 60 years of age or older are exempted
         worked_exempted_age = p.age_threshold.exempted.calc(age)
         # Unable to work due to a physical or mental limitation

policyengine_us/variables/gov/usda/snap/income/deductions/self_employment/snap_self_employment_expense_deduction.py

@@ -14,7 +14,7 @@ class snap_self_employment_expense_deduction(Variable):
 
     def formula(spm_unit, period, parameters):
         self_employment_income = add(
-            spm_unit, period, ["self_employment_income"]
+            spm_unit, period, ["self_employment_income_before_lsr"]
         )
         expenses = spm_unit("snap_self_employment_income_expense", period)
         p = parameters(period).gov.usda.snap.income.deductions.self_employment

policyengine_us/variables/gov/usda/snap/income/deductions/self_employment/snap_self_employment_income_after_expense_deduction.py

@@ -10,7 +10,7 @@ class snap_self_employment_income_after_expense_deduction(Variable):
 
     def formula(spm_unit, period, parameters):
         self_employment_income = add(
-            spm_unit, period, ["self_employment_income"]
+            spm_unit, period, ["self_employment_income_before_lsr"]
         )
         expense_deduction = spm_unit(
             "snap_self_employment_expense_deduction", period

policyengine_us/variables/gov/usda/snap/income/deductions/snap_dependent_care_deduction.py

@@ -10,4 +10,8 @@ class snap_dependent_care_deduction(Variable):
     definition_period = MONTH
     reference = "https://www.law.cornell.edu/uscode/text/7/2014#e_3"
 
-    adds = ["childcare_expenses"]
+    # Use pre-subsidy expenses to avoid circular dependency
+    # (childcare subsidies depend on income, which would create a
+    # circular dependency if SNAP deductions depended on subsidized
+    # childcare expenses).
+    adds = ["pre_subsidy_childcare_expenses"]

policyengine_us/variables/household/demographic/geographic/in_nyc.py

@@ -6,6 +6,15 @@ class in_nyc(Variable):
     entity = Household
     definition_period = YEAR
     label = "Is in NYC"
-    # No formula by design given that in_nyc is included in CPS datasets.
-    # For details, see the add_household_variables method in the
-    # policyengine_us/data/datasets/cps/cps.py module.
+
+    def formula(household, period, parameters):
+        county = household("county_str", period)
+        possible_counties = [
+            "QUEENS_COUNTY_NY",
+            "BRONX_COUNTY_NY",
+            "RICHMOND_COUNTY_NY",
+            "NEW_YORK_COUNTY_NY",
+            "KINGS_COUNTY_NY",
+        ]
+
+        return np.isin(county, possible_counties)

policyengine_us/variables/household/demographic/person/is_citizen_or_legal_immigrant.py

@@ -0,0 +1,22 @@
+from policyengine_us.model_api import *
+
+
+class is_citizen_or_legal_immigrant(Variable):
+    value_type = bool
+    entity = Person
+    label = "Is citizen or qualified noncitizen under federal law"
+    definition_period = YEAR
+    reference = "https://www.law.cornell.edu/uscode/text/8/1641"
+
+    def formula(person, period, parameters):
+        p = parameters(period).gov.dhs.immigration
+        immigration_status = person("immigration_status", period)
+        immigration_status_str = immigration_status.decode_to_str()
+        is_citizen = (
+            immigration_status == immigration_status.possible_values.CITIZEN
+        )
+        qualified_noncitizen = np.isin(
+            immigration_status_str,
+            p.qualified_noncitizen_status,
+        )
+        return qualified_noncitizen | is_citizen

policyengine_us/variables/household/expense/person/pre_subsidy_transportation_expense.py

@@ -0,0 +1,9 @@
+from policyengine_us.model_api import *
+
+
+class pre_subsidy_transportation_expense(Variable):
+    value_type = float
+    entity = Person
+    definition_period = YEAR
+    label = "Pre-subsidy transportation expense"
+    unit = USD

{policyengine_us-1.413.0.dist-info → policyengine_us-1.439.0.dist-info}/METADATA

@@ -1,6 +1,6 @@
 Metadata-Version: 2.4
 Name: policyengine-us
-Version: 1.413.0
+Version: 1.439.0
 Summary: Add your description here.
 Author-email: PolicyEngine <hello@policyengine.org>
 License-File: LICENSE