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

This diff represents the content of publicly available package versions that have been released to one of the supported registries. The information contained in this diff is provided for informational purposes only and reflects changes between package versions as they appear in their respective public registries.
Files changed (480) hide show
  1. policyengine_us/parameters/gov/aca/state_rating_area_cost.yaml +511 -12
  2. policyengine_us/parameters/gov/bls/cpi/c_cpi_u.yaml +23 -6
  3. policyengine_us/parameters/gov/bls/cpi/cpi_u.yaml +21 -18
  4. policyengine_us/parameters/gov/bls/cpi/cpi_w.yaml +25 -22
  5. policyengine_us/parameters/gov/contrib/aca/ptc_simplified_bracket/brackets.yaml +6 -6
  6. policyengine_us/parameters/gov/contrib/aca/ptc_simplified_bracket/income_eligibility.yaml +6 -6
  7. policyengine_us/parameters/gov/contrib/congress/tlaib/economic_dignity_for_all_agenda/end_child_poverty_act/adult_dependent_credit/amount.yaml +9 -0
  8. policyengine_us/parameters/gov/contrib/congress/tlaib/economic_dignity_for_all_agenda/end_child_poverty_act/adult_dependent_credit/min_age.yaml +8 -0
  9. policyengine_us/parameters/gov/contrib/congress/tlaib/economic_dignity_for_all_agenda/end_child_poverty_act/child_benefit/age_limit.yaml +8 -0
  10. policyengine_us/parameters/gov/contrib/congress/tlaib/economic_dignity_for_all_agenda/end_child_poverty_act/filer_credit/amount.yaml +20 -0
  11. policyengine_us/parameters/gov/contrib/congress/tlaib/economic_dignity_for_all_agenda/end_child_poverty_act/filer_credit/eligibility/max_age.yaml +10 -0
  12. policyengine_us/parameters/gov/contrib/congress/tlaib/economic_dignity_for_all_agenda/end_child_poverty_act/filer_credit/eligibility/min_age.yaml +8 -0
  13. policyengine_us/parameters/gov/contrib/congress/tlaib/economic_dignity_for_all_agenda/end_child_poverty_act/filer_credit/phase_out/rate.yaml +8 -0
  14. policyengine_us/parameters/gov/contrib/congress/tlaib/economic_dignity_for_all_agenda/end_child_poverty_act/filer_credit/phase_out/start.yaml +20 -0
  15. policyengine_us/parameters/gov/contrib/congress/tlaib/economic_dignity_for_all_agenda/end_child_poverty_act/in_effect.yaml +8 -0
  16. policyengine_us/parameters/gov/contrib/ctc/per_child_phase_out/avoid_overlap.yaml +7 -0
  17. policyengine_us/parameters/gov/contrib/harris/capital_gains/rates.yaml +12 -0
  18. policyengine_us/parameters/gov/contrib/harris/capital_gains/thresholds.yaml +168 -0
  19. policyengine_us/parameters/gov/contrib/states/ri/ctc/age_limit.yaml +9 -0
  20. policyengine_us/parameters/gov/contrib/states/ri/ctc/amount.yaml +9 -0
  21. policyengine_us/parameters/gov/contrib/states/ri/ctc/in_effect.yaml +9 -0
  22. policyengine_us/parameters/gov/contrib/states/ri/ctc/phaseout/rate.yaml +9 -0
  23. policyengine_us/parameters/gov/contrib/states/ri/ctc/phaseout/threshold.yaml +23 -0
  24. policyengine_us/parameters/gov/contrib/states/ri/ctc/refundability/cap.yaml +9 -0
  25. policyengine_us/parameters/gov/contrib/states/ri/ctc/young_child_boost/age_limit.yaml +9 -0
  26. policyengine_us/parameters/gov/contrib/states/ri/ctc/young_child_boost/amount.yaml +9 -0
  27. policyengine_us/parameters/gov/contrib/states/ri/dependent_exemption/age_limit/in_effect.yaml +9 -0
  28. policyengine_us/parameters/gov/contrib/states/ri/dependent_exemption/age_limit/threshold.yaml +9 -0
  29. policyengine_us/parameters/gov/contrib/states/ri/dependent_exemption/amount.yaml +15 -0
  30. policyengine_us/parameters/gov/contrib/states/ri/dependent_exemption/in_effect.yaml +9 -0
  31. policyengine_us/parameters/gov/contrib/states/ri/dependent_exemption/phaseout/rate.yaml +9 -0
  32. policyengine_us/parameters/gov/contrib/states/ri/dependent_exemption/phaseout/threshold.yaml +23 -0
  33. policyengine_us/parameters/gov/dhs/immigration/qualified_noncitizen_status.yaml +18 -0
  34. policyengine_us/parameters/gov/hhs/medicaid/eligibility/categories/senior_or_disabled/income/limit/couple.yaml +60 -51
  35. policyengine_us/parameters/gov/hhs/medicaid/eligibility/categories/senior_or_disabled/income/limit/individual.yaml +60 -51
  36. policyengine_us/parameters/gov/hhs/tanf/cash/income/sources/earned.yaml +13 -0
  37. policyengine_us/parameters/gov/hhs/tanf/cash/income/sources/unearned.yaml +23 -0
  38. policyengine_us/parameters/gov/irs/ald/student_loan_interest/reduction/start.yaml +7 -1
  39. policyengine_us/parameters/gov/irs/capital_gains/rates.yaml +17 -0
  40. policyengine_us/parameters/gov/irs/capital_gains/thresholds.yaml +182 -0
  41. policyengine_us/parameters/gov/irs/credits/ctc/amount/base.yaml +14 -9
  42. policyengine_us/parameters/gov/irs/credits/ctc/refundable/individual_max.yaml +14 -7
  43. policyengine_us/parameters/gov/irs/credits/eitc/max.yaml +73 -81
  44. policyengine_us/parameters/gov/irs/deductions/qbi/phase_out/start.yaml +19 -7
  45. policyengine_us/parameters/gov/irs/deductions/standard/aged_or_blind/amount.yaml +10 -52
  46. policyengine_us/parameters/gov/irs/deductions/standard/amount.yaml +16 -59
  47. policyengine_us/parameters/gov/irs/gross_income/retirement_contributions/catch_up/limit/401k.yaml +8 -1
  48. policyengine_us/parameters/gov/irs/gross_income/retirement_contributions/catch_up/limit/ira.yaml +7 -0
  49. policyengine_us/parameters/gov/irs/gross_income/retirement_contributions/limit/401k.yaml +6 -0
  50. policyengine_us/parameters/gov/irs/gross_income/retirement_contributions/limit/ira.yaml +5 -0
  51. policyengine_us/parameters/gov/irs/income/amt/exemption/amount.yaml +15 -59
  52. policyengine_us/parameters/gov/irs/income/amt/exemption/phase_out/start.yaml +11 -60
  53. policyengine_us/parameters/gov/irs/income/bracket.yaml +114 -213
  54. policyengine_us/parameters/gov/local/tx/harris/rides/age_threshold.yaml +13 -0
  55. policyengine_us/parameters/gov/local/tx/harris/rides/customer_payment_rate.yaml +12 -0
  56. policyengine_us/parameters/gov/states/ca/tax/income/agi/subtractions.yaml +1 -0
  57. policyengine_us/parameters/gov/states/co/tax/income/credits/care_worker/amount/joint.yaml +10 -0
  58. policyengine_us/parameters/gov/states/co/tax/income/credits/care_worker/amount/single.yaml +10 -0
  59. policyengine_us/parameters/gov/states/co/tax/income/credits/care_worker/income_limit/joint.yaml +10 -0
  60. policyengine_us/parameters/gov/states/co/tax/income/credits/care_worker/income_limit/single.yaml +10 -0
  61. policyengine_us/parameters/gov/states/co/tax/income/credits/refundable.yaml +11 -0
  62. policyengine_us/parameters/gov/states/co/tax/income/credits/sales_tax_refund/amount/scale.yaml +1 -1
  63. policyengine_us/parameters/gov/states/co/tax/income/credits/tabor/joint.yaml +12 -0
  64. policyengine_us/parameters/gov/states/co/tax/income/credits/tabor/single.yaml +12 -0
  65. policyengine_us/parameters/gov/states/de/tax/income/credits/refundable.yaml +2 -2
  66. policyengine_us/parameters/gov/states/de/tax/income/credits/relief_rebate/amount.yaml +1 -1
  67. policyengine_us/parameters/gov/states/ga/tax/income/credits/itemizer/amount.yaml +14 -0
  68. policyengine_us/parameters/gov/states/ga/tax/income/credits/non_refundable.yaml +8 -2
  69. policyengine_us/parameters/gov/states/ga/tax/income/credits/surplus_tax_rebate/amount.yaml +5 -5
  70. policyengine_us/parameters/gov/states/hi/tax/income/alternative_tax/availability.yaml +2 -3
  71. policyengine_us/parameters/gov/states/hi/tax/income/credits/act_115_rebate/joint.yaml +20 -0
  72. policyengine_us/parameters/gov/states/hi/tax/income/credits/act_115_rebate/single.yaml +20 -0
  73. policyengine_us/parameters/gov/states/hi/tax/income/credits/refundable.yaml +6 -0
  74. policyengine_us/parameters/gov/states/id/tax/income/credits/2022_rebate/floor.yaml +1 -1
  75. policyengine_us/parameters/gov/states/id/tax/income/credits/2022_rebate/rate.yaml +1 -1
  76. policyengine_us/parameters/gov/states/id/tax/income/credits/refundable.yaml +4 -4
  77. policyengine_us/parameters/gov/states/id/tax/income/credits/special_seasonal_rebate/floor.yaml +5 -5
  78. policyengine_us/parameters/gov/states/id/tax/income/credits/special_seasonal_rebate/rate.yaml +1 -1
  79. policyengine_us/parameters/gov/states/il/tax/income/credits/income_tax_rebate/amount/dependent.yaml +10 -0
  80. policyengine_us/parameters/gov/states/il/tax/income/credits/income_tax_rebate/amount/joint.yaml +20 -0
  81. policyengine_us/parameters/gov/states/il/tax/income/credits/income_tax_rebate/amount/other.yaml +20 -0
  82. policyengine_us/parameters/gov/states/il/tax/income/credits/income_tax_rebate/max_dependents.yaml +10 -0
  83. policyengine_us/parameters/gov/states/il/tax/income/credits/refundable.yaml +5 -0
  84. policyengine_us/parameters/gov/states/in/tax/income/credits/automatic_refund_rebate/amount/additional.yaml +10 -0
  85. policyengine_us/parameters/gov/states/in/tax/income/credits/automatic_refund_rebate/amount/base.yaml +12 -0
  86. policyengine_us/parameters/gov/states/in/tax/income/credits/refundable.yaml +6 -1
  87. policyengine_us/parameters/gov/states/ma/dta/tcap/gross_income/earned.yaml +2 -2
  88. policyengine_us/parameters/gov/states/ma/eec/ccfa/income/countable_income/sources.yaml +3 -3
  89. policyengine_us/parameters/gov/states/ma/tax/income/credits/refundable.yaml +12 -0
  90. policyengine_us/parameters/gov/states/ma/tax/income/credits/taxpayer_refund_rebate/rate.yaml +10 -0
  91. policyengine_us/parameters/gov/states/me/tax/income/credits/refundable.yaml +6 -0
  92. policyengine_us/parameters/gov/states/me/tax/income/credits/relief_rebate/amount.yaml +10 -0
  93. policyengine_us/parameters/gov/states/me/tax/income/credits/relief_rebate/income_limit.yaml +21 -0
  94. policyengine_us/parameters/gov/states/mn/tax/income/credits/cwfc/ctc/age_limit.yaml +14 -0
  95. policyengine_us/parameters/gov/states/mt/tax/income/credits/non_refundable.yaml +1 -4
  96. policyengine_us/parameters/gov/states/mt/tax/income/credits/rebate/amount.yaml +5 -5
  97. policyengine_us/parameters/gov/states/nm/tax/income/modified_gross_income.yaml +0 -1
  98. policyengine_us/parameters/gov/states/pa/tax/income/credits/eitc/match.yaml +10 -0
  99. policyengine_us/parameters/gov/states/pa/tax/income/credits/refundable.yaml +6 -0
  100. policyengine_us/parameters/gov/states/pa/tax/income/forgiveness/base.yaml +0 -1
  101. policyengine_us/parameters/gov/states/pa/tax/income/forgiveness/dependent_rate.yaml +0 -1
  102. policyengine_us/parameters/gov/states/pa/tax/income/forgiveness/eligibility_income_sources.yaml +1 -1
  103. policyengine_us/parameters/gov/states/pa/tax/income/forgiveness/rate_increment.yaml +0 -1
  104. policyengine_us/parameters/gov/states/pa/tax/income/forgiveness/tax_back.yaml +0 -1
  105. policyengine_us/parameters/gov/states/pa/tax/income/rate.yaml +0 -1
  106. policyengine_us/parameters/gov/states/ri/tax/income/credits/child_tax_rebate/amount.yaml +1 -1
  107. policyengine_us/parameters/gov/states/ri/tax/income/credits/child_tax_rebate/limit/age.yaml +1 -1
  108. policyengine_us/parameters/gov/states/ri/tax/income/credits/child_tax_rebate/limit/child.yaml +1 -1
  109. policyengine_us/parameters/gov/states/ri/tax/income/credits/child_tax_rebate/limit/income.yaml +5 -5
  110. policyengine_us/parameters/gov/states/ri/tax/income/credits/refundable.yaml +1 -4
  111. policyengine_us/parameters/gov/states/sc/tax/income/credits/2022_rebate/amount.yaml +12 -0
  112. policyengine_us/parameters/gov/states/sc/tax/income/credits/non_refundable.yaml +7 -1
  113. policyengine_us/parameters/gov/states/tx/dta/csfp/fpg_limit.yaml +10 -0
  114. policyengine_us/parameters/gov/states/tx/fpp/age_threshold.yaml +10 -0
  115. policyengine_us/parameters/gov/states/tx/fpp/annual_benefit.yaml +12 -0
  116. policyengine_us/parameters/gov/states/tx/fpp/fpg_percentage.yaml +15 -0
  117. policyengine_us/parameters/gov/states/tx/tanf/age_threshold/minor_child.yaml +13 -0
  118. policyengine_us/parameters/gov/states/tx/tanf/age_threshold/student_dependent.yaml +13 -0
  119. policyengine_us/parameters/gov/states/tx/tanf/income/deductions/child_support.yaml +14 -0
  120. policyengine_us/parameters/gov/states/tx/tanf/income/deductions/dependent_care.yaml +23 -0
  121. policyengine_us/parameters/gov/states/tx/tanf/income/deductions/work_expense.yaml +13 -0
  122. policyengine_us/parameters/gov/states/tx/tanf/income/disregards/applicant_fraction.yaml +12 -0
  123. policyengine_us/parameters/gov/states/tx/tanf/income/disregards/continuing_recipient_cap.yaml +13 -0
  124. policyengine_us/parameters/gov/states/tx/tanf/income/disregards/continuing_recipient_months.yaml +14 -0
  125. policyengine_us/parameters/gov/states/tx/tanf/income/disregards/continuing_recipient_rate.yaml +13 -0
  126. policyengine_us/parameters/gov/states/tx/tanf/income/sources/earned.yaml +15 -0
  127. policyengine_us/parameters/gov/states/tx/tanf/income/sources/unearned.yaml +28 -0
  128. policyengine_us/parameters/gov/states/tx/tanf/minimum_grant.yaml +13 -0
  129. policyengine_us/parameters/gov/states/tx/tanf/needs_standard/budgetary_needs/additional_person.yaml +17 -0
  130. policyengine_us/parameters/gov/states/tx/tanf/needs_standard/budgetary_needs/caretaker_with_second_parent.yaml +81 -0
  131. policyengine_us/parameters/gov/states/tx/tanf/needs_standard/budgetary_needs/caretaker_without_second_parent.yaml +85 -0
  132. policyengine_us/parameters/gov/states/tx/tanf/needs_standard/budgetary_needs/non_caretaker.yaml +85 -0
  133. policyengine_us/parameters/gov/states/tx/tanf/needs_standard/recognizable_needs/additional_person.yaml +17 -0
  134. policyengine_us/parameters/gov/states/tx/tanf/needs_standard/recognizable_needs/rate.yaml +17 -0
  135. policyengine_us/parameters/gov/states/tx/tanf/ottanf/payment_amount.yaml +13 -0
  136. policyengine_us/parameters/gov/states/tx/tanf/payment_standard/additional_person.yaml +19 -0
  137. policyengine_us/parameters/gov/states/tx/tanf/payment_standard/caretaker_with_second_parent.yaml +105 -0
  138. policyengine_us/parameters/gov/states/tx/tanf/payment_standard/caretaker_without_second_parent.yaml +112 -0
  139. policyengine_us/parameters/gov/states/tx/tanf/payment_standard/non_caretaker.yaml +111 -0
  140. policyengine_us/parameters/gov/states/tx/tanf/resources/resource_limit.yaml +13 -0
  141. policyengine_us/parameters/gov/states/tx/tanf/resources/vehicle_exemption.yaml +11 -0
  142. policyengine_us/parameters/gov/states/tx/twc/README.md +1 -0
  143. policyengine_us/parameters/gov/states/tx/twc/ccs/README.md +1 -0
  144. policyengine_us/parameters/gov/states/tx/twc/ccs/age_threshold/child.yaml +11 -0
  145. policyengine_us/parameters/gov/states/tx/twc/ccs/age_threshold/disabled_child.yaml +11 -0
  146. policyengine_us/parameters/gov/states/tx/twc/ccs/age_threshold/infant.yaml +11 -0
  147. policyengine_us/parameters/gov/states/tx/twc/ccs/age_threshold/school_age.yaml +11 -0
  148. policyengine_us/parameters/gov/states/tx/twc/ccs/age_threshold/toddler.yaml +11 -0
  149. policyengine_us/parameters/gov/states/tx/twc/ccs/assets/limit.yaml +11 -0
  150. policyengine_us/parameters/gov/states/tx/twc/ccs/copay/rate/additional_child.yaml +13 -0
  151. policyengine_us/parameters/gov/states/tx/twc/ccs/copay/rate/first_child.yaml +55 -0
  152. policyengine_us/parameters/gov/states/tx/twc/ccs/copay/rate/maximum.yaml +11 -0
  153. policyengine_us/parameters/gov/states/tx/twc/ccs/income/smi_rate.yaml +11 -0
  154. policyengine_us/parameters/gov/states/tx/twc/ccs/income/sources.yaml +23 -0
  155. policyengine_us/parameters/gov/states/tx/twc/ccs/payment/rates.yaml +10459 -0
  156. policyengine_us/parameters/gov/states/tx/twc/ccs/region/alamo.yaml +25 -0
  157. policyengine_us/parameters/gov/states/tx/twc/ccs/region/borderplex.yaml +18 -0
  158. policyengine_us/parameters/gov/states/tx/twc/ccs/region/brazos_valley.yaml +19 -0
  159. policyengine_us/parameters/gov/states/tx/twc/ccs/region/cameron_county.yaml +13 -0
  160. policyengine_us/parameters/gov/states/tx/twc/ccs/region/capital_area.yaml +13 -0
  161. policyengine_us/parameters/gov/states/tx/twc/ccs/region/central_texas.yaml +19 -0
  162. policyengine_us/parameters/gov/states/tx/twc/ccs/region/coastal_bend.yaml +24 -0
  163. policyengine_us/parameters/gov/states/tx/twc/ccs/region/concho_valley.yaml +25 -0
  164. policyengine_us/parameters/gov/states/tx/twc/ccs/region/dallas_county.yaml +13 -0
  165. policyengine_us/parameters/gov/states/tx/twc/ccs/region/deep_east.yaml +24 -0
  166. policyengine_us/parameters/gov/states/tx/twc/ccs/region/east_texas.yaml +26 -0
  167. policyengine_us/parameters/gov/states/tx/twc/ccs/region/golden_crescent.yaml +19 -0
  168. policyengine_us/parameters/gov/states/tx/twc/ccs/region/gulf_coast.yaml +25 -0
  169. policyengine_us/parameters/gov/states/tx/twc/ccs/region/heart_of_texas.yaml +18 -0
  170. policyengine_us/parameters/gov/states/tx/twc/ccs/region/lower_rio.yaml +15 -0
  171. policyengine_us/parameters/gov/states/tx/twc/ccs/region/middle_rio.yaml +21 -0
  172. policyengine_us/parameters/gov/states/tx/twc/ccs/region/north_central.yaml +26 -0
  173. policyengine_us/parameters/gov/states/tx/twc/ccs/region/north_texas.yaml +23 -0
  174. policyengine_us/parameters/gov/states/tx/twc/ccs/region/northeast_texas.yaml +21 -0
  175. policyengine_us/parameters/gov/states/tx/twc/ccs/region/panhandle.yaml +38 -0
  176. policyengine_us/parameters/gov/states/tx/twc/ccs/region/permian_basin.yaml +29 -0
  177. policyengine_us/parameters/gov/states/tx/twc/ccs/region/rural_capital.yaml +21 -0
  178. policyengine_us/parameters/gov/states/tx/twc/ccs/region/south_plains.yaml +27 -0
  179. policyengine_us/parameters/gov/states/tx/twc/ccs/region/south_texas.yaml +15 -0
  180. policyengine_us/parameters/gov/states/tx/twc/ccs/region/southeast.yaml +15 -0
  181. policyengine_us/parameters/gov/states/tx/twc/ccs/region/tarrant_county.yaml +13 -0
  182. policyengine_us/parameters/gov/states/tx/twc/ccs/region/texoma.yaml +15 -0
  183. policyengine_us/parameters/gov/states/tx/twc/ccs/region/west_central.yaml +31 -0
  184. policyengine_us/parameters/gov/states/tx/twc/ccs/work_requirements/single_parent.yaml +11 -0
  185. policyengine_us/parameters/gov/states/tx/twc/ccs/work_requirements/two_parent.yaml +11 -0
  186. policyengine_us/parameters/gov/states/tx/uct/lifeline/fpg_limit.yaml +10 -0
  187. policyengine_us/parameters/gov/states/tx/uct/lifeline/supplement.yaml +10 -0
  188. policyengine_us/parameters/gov/states/va/tax/income/credits/non_refundable.yaml +5 -1
  189. policyengine_us/parameters/gov/states/va/tax/income/rebate/amount.yaml +10 -0
  190. policyengine_us/parameters/gov/territories/pr/tax/income/credits/refundable.yaml +2 -0
  191. policyengine_us/parameters/gov/territories/pr/tax/income/tax_rate/amount.yaml +35 -0
  192. policyengine_us/parameters/gov/usda/snap/work_requirements/general/age_threshold/caring_dependent_child.yaml +1 -1
  193. policyengine_us/parameters/gov/usda/snap/work_requirements/general/age_threshold/exempted.yaml +1 -1
  194. policyengine_us/parameters/gov/usda/snap/work_requirements/general/weekly_hours_threshold.yaml +1 -1
  195. policyengine_us/reforms/aca/aca_ptc_additional_bracket.py +2 -2
  196. policyengine_us/reforms/aca/aca_ptc_simplified_bracket.py +2 -2
  197. policyengine_us/reforms/additional_tax_bracket/additional_tax_bracket_reform.py +10 -7
  198. policyengine_us/reforms/biden/budget_2025/capital_gains_tax_increase.py +5 -7
  199. policyengine_us/reforms/congress/tlaib/__init__.py +5 -0
  200. policyengine_us/reforms/congress/tlaib/economic_dignity_for_all_agenda/__init__.py +9 -0
  201. policyengine_us/reforms/congress/tlaib/economic_dignity_for_all_agenda/edaa_end_child_poverty_act.py +237 -0
  202. policyengine_us/reforms/ctc/ctc_minimum_refundable_amount.py +11 -0
  203. policyengine_us/reforms/ctc/ctc_per_child_phase_out.py +36 -3
  204. policyengine_us/reforms/harris/capital_gains/harris_capital_gains.py +7 -7
  205. policyengine_us/reforms/reforms.py +15 -0
  206. policyengine_us/reforms/states/ri/__init__.py +2 -0
  207. policyengine_us/reforms/states/ri/ctc/__init__.py +1 -0
  208. policyengine_us/reforms/states/ri/ctc/ri_ctc_reform.py +207 -0
  209. policyengine_us/reforms/states/ri/exemption/__init__.py +1 -0
  210. policyengine_us/reforms/states/ri/exemption/ri_exemption_reform.py +167 -0
  211. policyengine_us/tests/policy/baseline/gov/aca/ptc/aca_ptc.yaml +3 -3
  212. policyengine_us/tests/policy/baseline/gov/aca/ptc/aca_required_contribution_percentage.yaml +71 -0
  213. policyengine_us/tests/policy/baseline/gov/aca/ptc/integration.yaml +1 -1
  214. policyengine_us/tests/policy/baseline/gov/aca/ptc/separate_esi.yaml +2 -2
  215. policyengine_us/tests/policy/baseline/gov/ed/pell_grant/pell_grant_simplified_formula_applies.yaml +1 -1
  216. policyengine_us/tests/policy/baseline/gov/fcc/lifeline/is_lifeline_eligible.yaml +10 -0
  217. policyengine_us/tests/policy/baseline/gov/fcc/lifeline/is_lifeline_income_eligible.yaml +47 -0
  218. policyengine_us/tests/policy/baseline/gov/fcc/lifeline/lifeline.yaml +19 -0
  219. policyengine_us/tests/policy/baseline/gov/hhs/tanf/tanf_fpg.yaml +53 -0
  220. policyengine_us/tests/policy/baseline/gov/irs/integration/us_itemize.yaml +1 -1
  221. policyengine_us/tests/policy/baseline/gov/local/tx/harris/in_harris_county_tx.yaml +27 -0
  222. policyengine_us/tests/policy/baseline/gov/local/tx/harris/rides/tx_harris_rides_eligible.yaml +35 -0
  223. policyengine_us/tests/policy/baseline/gov/local/tx/harris/rides/tx_harris_rides_subsidy.yaml +32 -0
  224. policyengine_us/tests/policy/baseline/gov/ssa/ssi/integration_tests.yaml +150 -4
  225. policyengine_us/tests/policy/baseline/gov/states/ca/tax/income/integration.yaml +50 -0
  226. policyengine_us/tests/policy/baseline/gov/states/co/tax/income/credits/care_worker/co_care_worker_credit.yaml +64 -0
  227. policyengine_us/tests/policy/baseline/gov/states/co/tax/income/credits/care_worker/co_care_worker_credit_eligible.yaml +122 -0
  228. policyengine_us/tests/policy/baseline/gov/states/co/tax/income/credits/care_worker/co_care_worker_credit_eligible_care_worker_count.yaml +65 -0
  229. policyengine_us/tests/policy/baseline/gov/states/co/tax/income/credits/co_tabor_cash_back.yaml +71 -0
  230. policyengine_us/tests/policy/baseline/gov/states/co/tax/income/integration.yaml +38 -0
  231. policyengine_us/tests/policy/baseline/gov/states/ga/tax/income/credits/ga_itemizer_credit.yaml +44 -0
  232. policyengine_us/tests/policy/baseline/gov/states/ga/tax/income/integration.yaml +47 -0
  233. policyengine_us/tests/policy/baseline/gov/states/ga/tax/income/subtractions/retirement/ga_retirement_exclusion_countable_earned_income.yaml +17 -0
  234. policyengine_us/tests/policy/baseline/gov/states/hi/tax/income/alternative_tax/hi_alternative_tax_on_capital_gains_eligible.yaml +0 -8
  235. policyengine_us/tests/policy/baseline/gov/states/hi/tax/income/credits/cdcc/hi_cdcc.yaml +4 -0
  236. policyengine_us/tests/policy/baseline/gov/states/hi/tax/income/credits/cdcc/hi_cdcc_eligible.yaml +15 -0
  237. policyengine_us/tests/policy/baseline/gov/states/hi/tax/income/credits/hi_act_115_rebate.yaml +35 -0
  238. policyengine_us/tests/policy/baseline/gov/states/hi/tax/income/integration.yaml +159 -0
  239. policyengine_us/tests/policy/baseline/gov/states/il/tax/income/credits/il_income_tax_rebate.yaml +49 -0
  240. policyengine_us/tests/policy/baseline/gov/states/il/tax/income/credits/il_income_tax_rebate_eligible.yaml +35 -0
  241. policyengine_us/tests/policy/baseline/gov/states/in/tax/income/credits/in_automatic_refund_rebate.yaml +47 -0
  242. policyengine_us/tests/policy/baseline/gov/states/ks/tax/income/ks_fstc.yaml +4 -4
  243. policyengine_us/tests/policy/baseline/gov/states/ks/tax/income/ks_integration.yaml +48 -0
  244. policyengine_us/tests/policy/baseline/gov/states/la/tax/income/credits/cdcc/la_non_refundable_cdcc.yaml +5 -5
  245. policyengine_us/tests/policy/baseline/gov/states/la/tax/income/integration.yaml +58 -0
  246. policyengine_us/tests/policy/baseline/gov/states/ma/dta/tcap/eaedc/dependent_care_deduction/ma_eaedc_dependent_care_deduction.yaml +13 -13
  247. policyengine_us/tests/policy/baseline/gov/states/ma/dta/tcap/eaedc/dependent_care_deduction/ma_eaedc_dependent_care_deduction_person.yaml +8 -8
  248. policyengine_us/tests/policy/baseline/gov/states/ma/dta/tcap/eaedc/ma_eaedc.yaml +2 -2
  249. policyengine_us/tests/policy/baseline/gov/states/ma/dta/tcap/tafdc/income/deductions/ma_tafdc_dependent_care_deduction_person.yaml +6 -6
  250. policyengine_us/tests/policy/baseline/gov/states/ma/dta/tcap/tafdc/income/earned/ma_tafdc_partially_disregarded_earned_income.yaml +7 -7
  251. policyengine_us/tests/policy/baseline/gov/states/ma/dta/tcap/tafdc/integration.yaml +14 -14
  252. policyengine_us/tests/policy/baseline/gov/states/ma/dta/tcap/tafdc/ma_tafdc.yaml +1 -1
  253. policyengine_us/tests/policy/baseline/gov/states/ma/eec/ccfa/copay/ma_ccfa_total_copay.yaml +4 -4
  254. policyengine_us/tests/policy/baseline/gov/states/ma/eec/ccfa/eligibility/ma_ccfa_activity_eligible.yaml +20 -20
  255. policyengine_us/tests/policy/baseline/gov/states/ma/eec/ccfa/ma_ccfa.yaml +7 -7
  256. policyengine_us/tests/policy/baseline/gov/states/ma/tax/income/credits/ma_taxpayer_refund_rebate.yaml +42 -0
  257. policyengine_us/tests/policy/baseline/gov/states/ma/tax/income/integration_ma.yaml +6 -0
  258. policyengine_us/tests/policy/baseline/gov/states/me/tax/income/credits/me_relief_rebate.yaml +26 -0
  259. policyengine_us/tests/policy/baseline/gov/states/me/tax/income/credits/me_relief_rebate_eligible.yaml +35 -0
  260. policyengine_us/tests/policy/baseline/gov/states/mn/tax/income/credits/mn_child_and_working_families_credits_ctc_eligible_child.yaml +26 -0
  261. policyengine_us/tests/policy/baseline/gov/states/mn/tax/income/mn_integration.yaml +55 -0
  262. policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/integration.yaml +3 -0
  263. policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/credits/cdcc/nj_cdcc.yaml +8 -8
  264. policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/integation.yaml +57 -0
  265. policyengine_us/tests/policy/baseline/gov/states/nm/tax/income/integration.yaml +60 -0
  266. policyengine_us/tests/policy/baseline/gov/states/oh/tax/income/credits/oh_cdcc.yaml +4 -4
  267. policyengine_us/tests/policy/baseline/gov/states/oh/tax/income/integration.yaml +59 -0
  268. policyengine_us/tests/policy/baseline/gov/states/pa/tax/income/credits/pa_eitc.yaml +26 -0
  269. policyengine_us/tests/policy/baseline/gov/states/pa/tax/income/forgiveness/pa_tax_forgiveness_rate.yaml +5 -11
  270. policyengine_us/tests/policy/baseline/gov/states/pa/tax/income/integration.yaml +54 -0
  271. policyengine_us/tests/policy/baseline/gov/states/ri/tax/income/integration.yaml +47 -0
  272. policyengine_us/tests/policy/baseline/gov/states/sc/tax/income/credits/sc_2022_rebate.yaml +76 -0
  273. policyengine_us/tests/policy/baseline/gov/states/sc/tax/income/credits/sc_cdcc.yaml +9 -9
  274. policyengine_us/tests/policy/baseline/gov/states/sc/tax/income/integration.yaml +58 -0
  275. policyengine_us/tests/policy/baseline/gov/states/tx/dta/csfp/tx_dta_csfp_income_eligible.yaml +15 -0
  276. policyengine_us/tests/policy/baseline/gov/states/tx/fpp/integration.yaml +133 -0
  277. policyengine_us/tests/policy/baseline/gov/states/tx/fpp/tx_fpp_age_eligible.yaml +39 -0
  278. policyengine_us/tests/policy/baseline/gov/states/tx/fpp/tx_fpp_benefit.yaml +39 -0
  279. policyengine_us/tests/policy/baseline/gov/states/tx/fpp/tx_fpp_income_eligible.yaml +53 -0
  280. policyengine_us/tests/policy/baseline/gov/states/tx/fpp/tx_fpp_income_limit.yaml +44 -0
  281. policyengine_us/tests/policy/baseline/gov/states/tx/tanf/assistance_unit/tx_tanf_age_eligible_child.yaml +34 -0
  282. policyengine_us/tests/policy/baseline/gov/states/tx/tanf/assistance_unit/tx_tanf_assistance_unit_size.yaml +62 -0
  283. policyengine_us/tests/policy/baseline/gov/states/tx/tanf/assistance_unit/tx_tanf_categorically_eligible_person.yaml +49 -0
  284. policyengine_us/tests/policy/baseline/gov/states/tx/tanf/assistance_unit/tx_tanf_eligible_child.yaml +34 -0
  285. policyengine_us/tests/policy/baseline/gov/states/tx/tanf/assistance_unit/tx_tanf_eligible_parent.yaml +38 -0
  286. policyengine_us/tests/policy/baseline/gov/states/tx/tanf/eligibility/tx_tanf_budgetary_needs.yaml +65 -0
  287. policyengine_us/tests/policy/baseline/gov/states/tx/tanf/eligibility/tx_tanf_budgetary_needs_test.yaml +30 -0
  288. policyengine_us/tests/policy/baseline/gov/states/tx/tanf/eligibility/tx_tanf_caretaker_type.yaml +116 -0
  289. policyengine_us/tests/policy/baseline/gov/states/tx/tanf/eligibility/tx_tanf_eligible.yaml +123 -0
  290. policyengine_us/tests/policy/baseline/gov/states/tx/tanf/eligibility/tx_tanf_income_eligible.yaml +69 -0
  291. policyengine_us/tests/policy/baseline/gov/states/tx/tanf/eligibility/tx_tanf_recognizable_needs_test.yaml +54 -0
  292. policyengine_us/tests/policy/baseline/gov/states/tx/tanf/eligibility/tx_tanf_resources_eligible.yaml +44 -0
  293. policyengine_us/tests/policy/baseline/gov/states/tx/tanf/income/deductions/tx_tanf_child_support_deduction.yaml +55 -0
  294. policyengine_us/tests/policy/baseline/gov/states/tx/tanf/income/deductions/tx_tanf_dependent_care_deduction.yaml +54 -0
  295. policyengine_us/tests/policy/baseline/gov/states/tx/tanf/income/earned/tx_tanf_countable_earned_income.yaml +39 -0
  296. policyengine_us/tests/policy/baseline/gov/states/tx/tanf/income/earned/tx_tanf_earned_income_after_disregard_person.yaml +36 -0
  297. policyengine_us/tests/policy/baseline/gov/states/tx/tanf/income/tx_tanf_income_for_budgetary_needs_test.yaml +102 -0
  298. policyengine_us/tests/policy/baseline/gov/states/tx/tanf/income/unearned/tx_tanf_countable_unearned_income.yaml +49 -0
  299. policyengine_us/tests/policy/baseline/gov/states/tx/tanf/integration.yaml +291 -0
  300. policyengine_us/tests/policy/baseline/gov/states/tx/tanf/ottanf/tx_ottanf.yaml +47 -0
  301. policyengine_us/tests/policy/baseline/gov/states/tx/tanf/ottanf/tx_ottanf_crisis_criteria.yaml +17 -0
  302. policyengine_us/tests/policy/baseline/gov/states/tx/tanf/ottanf/tx_ottanf_eligible.yaml +158 -0
  303. policyengine_us/tests/policy/baseline/gov/states/tx/tanf/resources/tx_tanf_countable_resources.yaml +39 -0
  304. policyengine_us/tests/policy/baseline/gov/states/tx/tanf/tx_regular_tanf.yaml +74 -0
  305. policyengine_us/tests/policy/baseline/gov/states/tx/tanf/tx_tanf.yaml +89 -0
  306. policyengine_us/tests/policy/baseline/gov/states/tx/tanf/tx_tanf_payment_standard.yaml +61 -0
  307. policyengine_us/tests/policy/baseline/gov/states/tx/twc/ccs/copay/tx_ccs_copay.yaml +165 -0
  308. policyengine_us/tests/policy/baseline/gov/states/tx/twc/ccs/eligibility/tx_ccs_asset_eligible.yaml +67 -0
  309. policyengine_us/tests/policy/baseline/gov/states/tx/twc/ccs/eligibility/tx_ccs_eligible.yaml +114 -0
  310. policyengine_us/tests/policy/baseline/gov/states/tx/twc/ccs/eligibility/tx_ccs_eligible_child.yaml +172 -0
  311. policyengine_us/tests/policy/baseline/gov/states/tx/twc/ccs/eligibility/tx_ccs_income_eligible.yaml +65 -0
  312. policyengine_us/tests/policy/baseline/gov/states/tx/twc/ccs/eligibility/tx_ccs_work_exempt.yaml +24 -0
  313. policyengine_us/tests/policy/baseline/gov/states/tx/twc/ccs/eligibility/tx_ccs_work_requirement_eligible.yaml +155 -0
  314. policyengine_us/tests/policy/baseline/gov/states/tx/twc/ccs/payment/tx_ccs_payment_rate.yaml +224 -0
  315. policyengine_us/tests/policy/baseline/gov/states/tx/twc/ccs/tx_ccs.yaml +132 -0
  316. policyengine_us/tests/policy/baseline/gov/states/tx/twc/ccs/tx_ccs_child_age_category.yaml +127 -0
  317. policyengine_us/tests/policy/baseline/gov/states/tx/twc/ccs/tx_ccs_maximum_payment.yaml +141 -0
  318. policyengine_us/tests/policy/baseline/gov/states/tx/twc/ccs/tx_ccs_workforce_board_region.yaml +79 -0
  319. policyengine_us/tests/policy/baseline/gov/states/tx/uct/lifeline/integration.yaml +251 -0
  320. policyengine_us/tests/policy/baseline/gov/states/va/tax/income/integration.yaml +2 -0
  321. policyengine_us/tests/policy/baseline/gov/states/wi/tax/income/integration.yaml +48 -0
  322. policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/pr_normal_tax.yaml +31 -0
  323. policyengine_us/tests/policy/baseline/gov/test_categorical_eligibility_vectorization.yaml +41 -0
  324. policyengine_us/tests/policy/baseline/gov/usda/csfp/commodity_supplemental_food_program_eligible.yaml +171 -0
  325. policyengine_us/tests/policy/baseline/gov/usda/snap/eligibility/student/is_snap_ineligible_student.yaml +2 -2
  326. policyengine_us/tests/policy/baseline/gov/usda/snap/eligibility/work_requirements/meets_snap_abawd_work_requirements.yaml +17 -17
  327. policyengine_us/tests/policy/baseline/gov/usda/snap/eligibility/work_requirements/meets_snap_general_work_requirements.yaml +7 -7
  328. policyengine_us/tests/policy/baseline/gov/usda/snap/income/deductions/self_employment_income/integration.yaml +6 -6
  329. policyengine_us/tests/policy/baseline/gov/usda/snap/income/deductions/self_employment_income/snap_self_employment_expense_deduction.yaml +4 -4
  330. policyengine_us/tests/policy/baseline/gov/usda/snap/income/deductions/self_employment_income/snap_self_employment_income_after_expense_deduction.yaml +1 -1
  331. policyengine_us/tests/policy/baseline/gov/usda/snap/integration.yaml +1 -1
  332. policyengine_us/tests/policy/baseline/gov/usda/snap/snap.yaml +5 -5
  333. policyengine_us/tests/policy/baseline/household/demographic/geographic/in_nyc.yaml +20 -0
  334. policyengine_us/tests/policy/baseline/household/demographic/person/is_citizen_or_legal_immigrant.yaml +55 -0
  335. policyengine_us/tests/policy/contrib/aca/ptc_additional_bracket.yaml +12 -12
  336. policyengine_us/tests/policy/contrib/aca/ptc_simplified_bracket.yaml +24 -24
  337. policyengine_us/tests/policy/contrib/additional_tax_bracket/additional_tax_bracket_reform.yaml +4 -4
  338. policyengine_us/tests/policy/contrib/congress/tlaib/economic_dignity_for_all_agenda/edaa_end_child_poverty_act.yaml +198 -0
  339. policyengine_us/tests/policy/contrib/congress/tlaib/end_child_poverty_act/integration.yaml +0 -42
  340. policyengine_us/tests/policy/contrib/crfb/senior_deduction_extension.yaml +2 -2
  341. policyengine_us/tests/policy/contrib/ctc/integration.yaml +205 -2
  342. policyengine_us/tests/policy/contrib/states/ri/ctc_reform_test.yaml +321 -0
  343. policyengine_us/tests/policy/contrib/states/ri/exemption_reform_test.yaml +117 -0
  344. policyengine_us/variables/gov/aca/ptc/aca_ptc.py +3 -1
  345. policyengine_us/variables/gov/aca/ptc/{aca_ptc_phase_out_rate.py → aca_required_contribution_percentage.py} +2 -2
  346. policyengine_us/variables/gov/ed/pell_grant/efc/pell_grant_simplified_formula_applies.py +1 -2
  347. policyengine_us/variables/gov/fcc/lifeline/is_lifeline_eligible.py +5 -6
  348. policyengine_us/variables/gov/fcc/lifeline/is_lifeline_income_eligible.py +35 -0
  349. policyengine_us/variables/gov/fcc/lifeline/lifeline.py +5 -2
  350. policyengine_us/variables/gov/hhs/head_start/early_head_start.py +2 -1
  351. policyengine_us/variables/gov/hhs/head_start/head_start.py +2 -1
  352. policyengine_us/variables/gov/hhs/head_start/is_head_start_categorically_eligible.py +1 -3
  353. policyengine_us/variables/gov/hhs/tanf/cash/income/tanf_gross_earned_income.py +13 -0
  354. policyengine_us/variables/gov/hhs/tanf/cash/income/tanf_gross_unearned_income.py +13 -0
  355. policyengine_us/variables/gov/hhs/tanf/tanf_fpg.py +28 -0
  356. policyengine_us/variables/gov/irs/tax/federal_income/alternative_minimum_tax/amt_tax_including_cg.py +5 -9
  357. policyengine_us/variables/gov/irs/tax/federal_income/alternative_minimum_tax/regular_tax_before_credits.py +12 -13
  358. policyengine_us/variables/gov/irs/tax/federal_income/capital_gains/capital_gains_excluded_from_taxable_income.py +2 -2
  359. policyengine_us/variables/gov/irs/tax/federal_income/capital_gains/capital_gains_tax.py +5 -5
  360. policyengine_us/variables/gov/irs/tax/federal_income/capital_gains/dwks19.py +2 -2
  361. policyengine_us/variables/gov/local/tx/harris/in_harris_county_tx.py +12 -0
  362. policyengine_us/variables/gov/local/tx/harris/rides/tx_harris_rides_eligible.py +22 -0
  363. policyengine_us/variables/gov/local/tx/harris/rides/tx_harris_rides_subsidy.py +26 -0
  364. policyengine_us/variables/gov/ssa/ssi/eligibility/income/deemed/from_ineligible_spouse/is_ssi_spousal_deeming_applies.py +41 -0
  365. policyengine_us/variables/gov/ssa/ssi/eligibility/income/deemed/from_ineligible_spouse/ssi_income_deemed_from_ineligible_spouse.py +20 -20
  366. policyengine_us/variables/gov/ssa/ssi/ssi.py +22 -1
  367. policyengine_us/variables/gov/ssa/ssi/ssi_amount_if_eligible.py +26 -4
  368. policyengine_us/variables/gov/states/ca/cpuc/care/eligibility/ca_care_categorically_eligible.py +2 -2
  369. policyengine_us/variables/gov/states/co/tax/income/credits/care_worker/co_care_worker_credit.py +26 -0
  370. policyengine_us/variables/gov/states/co/tax/income/credits/care_worker/co_care_worker_credit_eligible.py +27 -0
  371. policyengine_us/variables/gov/states/co/tax/income/credits/care_worker/co_care_worker_credit_eligible_care_worker.py +10 -0
  372. policyengine_us/variables/gov/states/co/tax/income/credits/care_worker/co_care_worker_credit_eligible_care_worker_count.py +18 -0
  373. policyengine_us/variables/gov/states/co/tax/income/credits/co_tabor_cash_back.py +17 -0
  374. policyengine_us/variables/gov/states/ga/tax/income/credits/ga_itemizer_credit.py +19 -0
  375. policyengine_us/variables/gov/states/ga/tax/income/subtractions/retirement/ga_retirement_exclusion_countable_earned_income.py +5 -2
  376. policyengine_us/variables/gov/states/hi/tax/income/credits/cdcc/hi_cdcc.py +1 -1
  377. policyengine_us/variables/gov/states/hi/tax/income/credits/cdcc/hi_cdcc_eligible.py +14 -0
  378. policyengine_us/variables/gov/states/hi/tax/income/credits/hi_act_115_rebate.py +32 -0
  379. policyengine_us/variables/gov/states/il/tax/income/credits/il_income_tax_rebate.py +27 -0
  380. policyengine_us/variables/gov/states/il/tax/income/credits/il_income_tax_rebate_eligible.py +24 -0
  381. policyengine_us/variables/gov/states/in/tax/income/credits/in_automatic_refund_rebate.py +26 -0
  382. policyengine_us/variables/gov/states/ks/tax/income/credits/ks_fstc.py +1 -1
  383. policyengine_us/variables/gov/states/la/tax/income/credits/cdcc/la_non_refundable_cdcc.py +1 -1
  384. policyengine_us/variables/gov/states/ma/dta/tcap/eaedc/dependent_care_deduction/ma_eaedc_dependent_care_deduction_person.py +1 -1
  385. policyengine_us/variables/gov/states/ma/dta/tcap/tafdc/income/deductions/ma_tafdc_dependent_care_deduction_person.py +1 -1
  386. policyengine_us/variables/gov/states/ma/eec/ccfa/eligibility/ma_ccfa_activity_eligible.py +3 -1
  387. policyengine_us/variables/gov/states/ma/tax/income/credits/ma_taxpayer_refund_rebate.py +29 -0
  388. policyengine_us/variables/gov/states/me/tax/income/credits/me_relief_rebate.py +16 -0
  389. policyengine_us/variables/gov/states/me/tax/income/credits/me_relief_rebate_eligible.py +17 -0
  390. policyengine_us/variables/gov/states/mn/tax/income/credits/mn_child_and_working_families_credits.py +5 -1
  391. policyengine_us/variables/gov/states/mn/tax/income/credits/mn_child_and_working_families_credits_ctc_eligible_child.py +24 -0
  392. policyengine_us/variables/gov/states/mt/tax/income/credits/rebate/mt_income_tax_rebate.py +1 -2
  393. policyengine_us/variables/gov/states/nj/tax/income/credits/cdcc/nj_cdcc.py +2 -2
  394. policyengine_us/variables/gov/states/oh/tax/income/credits/oh_cdcc.py +2 -2
  395. policyengine_us/variables/gov/states/pa/tax/income/credits/pa_eitc.py +16 -0
  396. policyengine_us/variables/gov/states/pa/tax/income/forgiveness/pa_tax_forgiveness_rate.py +1 -3
  397. policyengine_us/variables/gov/states/sc/tax/income/credits/cdcc/sc_cdcc.py +1 -1
  398. policyengine_us/variables/gov/states/sc/tax/income/credits/sc_2022_rebate.py +29 -0
  399. policyengine_us/variables/gov/states/tx/dta/csfp/tx_dta_csfp_income_eligible.py +14 -0
  400. policyengine_us/variables/gov/states/tx/fpp/tx_fpp_age_eligible.py +16 -0
  401. policyengine_us/variables/gov/states/tx/fpp/tx_fpp_benefit.py +15 -0
  402. policyengine_us/variables/gov/states/tx/fpp/tx_fpp_eligible.py +18 -0
  403. policyengine_us/variables/gov/states/tx/fpp/tx_fpp_income_eligible.py +18 -0
  404. policyengine_us/variables/gov/states/tx/fpp/tx_fpp_income_limit.py +24 -0
  405. policyengine_us/variables/gov/states/tx/tanf/assistance_unit/tx_tanf_age_eligible_child.py +27 -0
  406. policyengine_us/variables/gov/states/tx/tanf/assistance_unit/tx_tanf_assistance_unit_size.py +18 -0
  407. policyengine_us/variables/gov/states/tx/tanf/assistance_unit/tx_tanf_categorically_eligible_person.py +19 -0
  408. policyengine_us/variables/gov/states/tx/tanf/assistance_unit/tx_tanf_eligible_child.py +24 -0
  409. policyengine_us/variables/gov/states/tx/tanf/assistance_unit/tx_tanf_eligible_parent.py +24 -0
  410. policyengine_us/variables/gov/states/tx/tanf/eligibility/tx_tanf_budgetary_needs.py +57 -0
  411. policyengine_us/variables/gov/states/tx/tanf/eligibility/tx_tanf_budgetary_needs_test.py +21 -0
  412. policyengine_us/variables/gov/states/tx/tanf/eligibility/tx_tanf_caretaker_type.py +50 -0
  413. policyengine_us/variables/gov/states/tx/tanf/eligibility/tx_tanf_eligible.py +29 -0
  414. policyengine_us/variables/gov/states/tx/tanf/eligibility/tx_tanf_income_eligible.py +40 -0
  415. policyengine_us/variables/gov/states/tx/tanf/eligibility/tx_tanf_recognizable_needs_test.py +23 -0
  416. policyengine_us/variables/gov/states/tx/tanf/eligibility/tx_tanf_resources_eligible.py +19 -0
  417. policyengine_us/variables/gov/states/tx/tanf/income/deductions/tx_tanf_child_support_deduction.py +21 -0
  418. policyengine_us/variables/gov/states/tx/tanf/income/deductions/tx_tanf_dependent_care_deduction.py +39 -0
  419. policyengine_us/variables/gov/states/tx/tanf/income/earned/tx_tanf_countable_earned_income.py +28 -0
  420. policyengine_us/variables/gov/states/tx/tanf/income/earned/tx_tanf_earned_income_after_disregard_person.py +52 -0
  421. policyengine_us/variables/gov/states/tx/tanf/income/earned/tx_tanf_gross_earned_income.py +16 -0
  422. policyengine_us/variables/gov/states/tx/tanf/income/tx_tanf_countable_income.py +19 -0
  423. policyengine_us/variables/gov/states/tx/tanf/income/tx_tanf_income_for_budgetary_needs_test.py +47 -0
  424. policyengine_us/variables/gov/states/tx/tanf/income/unearned/tx_tanf_countable_unearned_income.py +27 -0
  425. policyengine_us/variables/gov/states/tx/tanf/income/unearned/tx_tanf_gross_unearned_income.py +16 -0
  426. policyengine_us/variables/gov/states/tx/tanf/ottanf/tx_ottanf.py +17 -0
  427. policyengine_us/variables/gov/states/tx/tanf/ottanf/tx_ottanf_crisis_criteria.py +21 -0
  428. policyengine_us/variables/gov/states/tx/tanf/ottanf/tx_ottanf_eligible.py +36 -0
  429. policyengine_us/variables/gov/states/tx/tanf/resources/tx_tanf_countable_resources.py +31 -0
  430. policyengine_us/variables/gov/states/tx/tanf/tx_regular_tanf.py +27 -0
  431. policyengine_us/variables/gov/states/tx/tanf/tx_tanf.py +25 -0
  432. policyengine_us/variables/gov/states/tx/tanf/tx_tanf_payment_standard.py +51 -0
  433. policyengine_us/variables/gov/states/tx/twc/ccs/copay/tx_ccs_copay.py +40 -0
  434. policyengine_us/variables/gov/states/tx/twc/ccs/eligibility/tx_ccs_asset_eligible.py +16 -0
  435. policyengine_us/variables/gov/states/tx/twc/ccs/eligibility/tx_ccs_eligible.py +28 -0
  436. policyengine_us/variables/gov/states/tx/twc/ccs/eligibility/tx_ccs_eligible_child.py +22 -0
  437. policyengine_us/variables/gov/states/tx/twc/ccs/eligibility/tx_ccs_income_eligible.py +19 -0
  438. policyengine_us/variables/gov/states/tx/twc/ccs/eligibility/tx_ccs_work_exempt.py +26 -0
  439. policyengine_us/variables/gov/states/tx/twc/ccs/eligibility/tx_ccs_work_requirement_eligible.py +44 -0
  440. policyengine_us/variables/gov/states/tx/twc/ccs/payment/tx_ccs_care_schedule.py +18 -0
  441. policyengine_us/variables/gov/states/tx/twc/ccs/payment/tx_ccs_payment_rate.py +36 -0
  442. policyengine_us/variables/gov/states/tx/twc/ccs/payment/tx_ccs_provider_rating.py +21 -0
  443. policyengine_us/variables/gov/states/tx/twc/ccs/payment/tx_ccs_provider_type.py +19 -0
  444. policyengine_us/variables/gov/states/tx/twc/ccs/tx_ccs.py +21 -0
  445. policyengine_us/variables/gov/states/tx/twc/ccs/tx_ccs_child_age_category.py +41 -0
  446. policyengine_us/variables/gov/states/tx/twc/ccs/tx_ccs_countable_income.py +13 -0
  447. policyengine_us/variables/gov/states/tx/twc/ccs/tx_ccs_maximum_payment.py +15 -0
  448. policyengine_us/variables/gov/states/tx/twc/ccs/tx_ccs_workforce_board_region.py +68 -0
  449. policyengine_us/variables/gov/states/tx/uct/lifeline/tx_lifeline_supplement.py +13 -0
  450. policyengine_us/variables/gov/states/wi/tax/income/credits/married_couple/wi_married_couple_credit.py +7 -5
  451. policyengine_us/variables/gov/territories/pr/tax/income/pr_income_tax.py +14 -0
  452. policyengine_us/variables/gov/territories/pr/tax/income/pr_normal_tax.py +16 -0
  453. policyengine_us/variables/gov/territories/pr/tax/income/pr_regular_tax_before_credits.py +11 -0
  454. policyengine_us/variables/gov/territories/pr/tax/income/taxable_income/pr_net_taxable_income.py +11 -0
  455. policyengine_us/variables/gov/usda/csfp/commodity_supplemental_food_program_eligible.py +7 -2
  456. policyengine_us/variables/gov/usda/snap/eligibility/student/is_snap_ineligible_student.py +1 -1
  457. policyengine_us/variables/gov/usda/snap/eligibility/work_requirements/meets_snap_abawd_work_requirements.py +3 -1
  458. policyengine_us/variables/gov/usda/snap/eligibility/work_requirements/meets_snap_general_work_requirements.py +3 -1
  459. policyengine_us/variables/gov/usda/snap/income/deductions/self_employment/snap_self_employment_expense_deduction.py +1 -1
  460. policyengine_us/variables/gov/usda/snap/income/deductions/self_employment/snap_self_employment_income_after_expense_deduction.py +1 -1
  461. policyengine_us/variables/gov/usda/snap/income/deductions/snap_dependent_care_deduction.py +5 -1
  462. policyengine_us/variables/household/demographic/geographic/in_nyc.py +12 -3
  463. policyengine_us/variables/household/demographic/person/is_citizen_or_legal_immigrant.py +22 -0
  464. policyengine_us/variables/household/expense/person/pre_subsidy_transportation_expense.py +9 -0
  465. {policyengine_us-1.413.0.dist-info → policyengine_us-1.439.0.dist-info}/METADATA +1 -1
  466. {policyengine_us-1.413.0.dist-info → policyengine_us-1.439.0.dist-info}/RECORD +471 -182
  467. policyengine_us/parameters/gov/contrib/harris/capital_gains/brackets.yaml +0 -194
  468. policyengine_us/parameters/gov/irs/capital_gains/brackets.yaml +0 -188
  469. policyengine_us/parameters/gov/states/tx/index.yaml +0 -4
  470. policyengine_us/parameters/gov/states/tx/tanf/monthly_income_limit.yaml +0 -31
  471. policyengine_us/tests/policy/baseline/gov/aca/ptc/aca_ptc_phase_out_rate.yaml +0 -71
  472. policyengine_us/tests/policy/baseline/gov/states/hi/tax/income/credits/hi_low_income_household_renters/integration.yaml +0 -61
  473. policyengine_us/tests/policy/baseline/gov/states/ri/tax/income/agi/subtractions/taxable_retirement_income/integration.yaml +0 -45
  474. policyengine_us/tests/policy/baseline/gov/states/tx/tanf/tx_tanf_income_limit.yaml +0 -17
  475. policyengine_us/variables/gov/states/tx/tanf/tx_tanf_income_limit.py +0 -18
  476. /policyengine_us/parameters/gov/aca/{ptc_phase_out_rate.yaml → required_contribution_percentage.yaml} +0 -0
  477. /policyengine_us/variables/gov/states/oh/tax/income/{oh_modifed_agi.py → oh_modified_agi.py} +0 -0
  478. {policyengine_us-1.413.0.dist-info → policyengine_us-1.439.0.dist-info}/WHEEL +0 -0
  479. {policyengine_us-1.413.0.dist-info → policyengine_us-1.439.0.dist-info}/entry_points.txt +0 -0
  480. {policyengine_us-1.413.0.dist-info → policyengine_us-1.439.0.dist-info}/licenses/LICENSE +0 -0
policyengine_us/parameters/gov/irs/credits/ctc/refundable/individual_max.yaml CHANGED
@@ -14,10 +14,18 @@ metadata:
14
14
  unit: currency-USD
15
15
  period: year
16
16
  label: Child tax credit refundable maximum amount
17
+ uprating:
18
+ parameter: gov.irs.uprating
19
+ rounding:
20
+ type: downwards
21
+ interval: 100
17
22
  reference:
18
- - title: H.R.1 - One Big Beautiful Bill Act
19
- href: https://www.congress.gov/bill/119th-congress/house-bill/1/text
20
- # OBBB extends TCJA CTC refundable maximum, sets base year to 2017 instead of 2016 for uprating.
23
+ - title: 26 U.S. Code § 24(h)(5)(A) - Child tax credit refundable portion
24
+ href: https://www.law.cornell.edu/uscode/text/26/24#h_5_A
25
+ - title: 26 U.S. Code § 24(i)(1) - Inflation adjustment for refundable amount
26
+ href: https://www.law.cornell.edu/uscode/text/26/24#i_1
27
+ - title: 2026 IRS data release
28
+ href: https://www.irs.gov/pub/irs-drop/rp-25-32.pdf#page=13
21
29
  - title: 2025 IRS data release
22
30
  href: https://www.irs.gov/pub/irs-drop/rp-24-40.pdf#page=8
23
31
  - title: 2024 IRS data release
@@ -32,7 +40,6 @@ metadata:
32
40
  href: https://www.irs.gov/pub/irs-drop/rp-19-44.pdf#page=10
33
41
  - title: 2019 IRS data release
34
42
  href: https://www.irs.gov/pub/irs-drop/rp-18-57.pdf#page=12
35
- # NB: Not specified in prior IRS data releases.
36
- # Indexed to inflation with respect to 2017, rounding down by $100.
37
- - title: 26 U.S. Code § 24(h)(5)(A)
38
- href: https://www.law.cornell.edu/uscode/text/26/24#h_5_A
43
+ # IRC §24(i)(1) adjusts the $1,400 statutory base using 2017 as reference year.
44
+ # Current implementation uses incremental uprating from latest value, which
45
+ # produces correct results but differs from statutory base-year calculation.
policyengine_us/parameters/gov/irs/credits/eitc/max.yaml CHANGED
@@ -4,102 +4,94 @@ brackets:
4
4
  - threshold:
5
5
  0000-01-01: 0
6
6
  amount:
7
- 2017-01-01: 510
8
- 2018-01-01: 519
9
- 2019-01-01: 529
10
- 2020-01-01: 538
11
- 2021-01-01: 1_502
12
- 2022-01-01: 560
13
- 2023-01-01: 600
14
- 2024-01-01: 632
15
- 2025-01-01: 649
16
- # CBO forecast.
17
- 2026-01-01: 662
18
- 2027-01-01: 677
19
- 2028-01-01: 691
20
- 2029-01-01: 704
21
- 2030-01-01: 718
22
- 2031-01-01: 732
23
- 2032-01-01: 747
24
- 2033-01-01: 762
25
- 2034-01-01: 776
26
- 2035-01-01: 792
7
+ values:
8
+ 2017-01-01: 510
9
+ 2018-01-01: 519
10
+ 2019-01-01: 529
11
+ 2020-01-01: 538
12
+ 2021-01-01: 1_502
13
+ 2022-01-01: 560
14
+ 2023-01-01: 600
15
+ 2024-01-01: 632
16
+ 2025-01-01: 649
17
+ 2026-01-01: 664
18
+ metadata:
19
+ uprating:
20
+ parameter: gov.irs.uprating
21
+ rounding:
22
+ type: nearest
23
+ interval: 1
27
24
  - threshold:
28
25
  0000-01-01: 1
29
26
  amount:
30
- 2017-01-01: 3_400
31
- 2018-01-01: 3_461
32
- 2019-01-01: 3_526
33
- 2020-01-01: 3_584
34
- 2021-01-01: 3_618
35
- 2022-01-01: 3_733
36
- 2023-01-01: 3_995
37
- 2024-01-01: 4_213
38
- 2025-01-01: 4_328
39
- # CBO forecast.
40
- 2026-01-01: 4_420
41
- 2027-01-01: 4_512
42
- 2028-01-01: 4_604
43
- 2029-01-01: 4_695
44
- 2030-01-01: 4_787
45
- 2031-01-01: 4_882
46
- 2032-01-01: 4_978
47
- 2033-01-01: 5_072
48
- 2034-01-01: 5_178
49
- 2035-01-01: 5_280
27
+ values:
28
+ 2017-01-01: 3_400
29
+ 2018-01-01: 3_461
30
+ 2019-01-01: 3_526
31
+ 2020-01-01: 3_584
32
+ 2021-01-01: 3_618
33
+ 2022-01-01: 3_733
34
+ 2023-01-01: 3_995
35
+ 2024-01-01: 4_213
36
+ 2025-01-01: 4_328
37
+ 2026-01-01: 4_427
38
+ metadata:
39
+ uprating:
40
+ parameter: gov.irs.uprating
41
+ rounding:
42
+ type: nearest
43
+ interval: 1
50
44
  - threshold:
51
45
  0000-01-01: 2
52
46
  amount:
53
- 2017-01-01: 5_616
54
- 2018-01-01: 5_716
55
- 2019-01-01: 5_828
56
- 2020-01-01: 5_920
57
- 2021-01-01: 5_980
58
- 2022-01-01: 6_164
59
- 2023-01-01: 6_604
60
- 2024-01-01: 6_960
61
- 2025-01-01: 7_152
62
- # CBO forecast.
63
- 2026-01-01: 7_300
64
- 2027-01-01: 7_456
65
- 2028-01-01: 7_608
66
- 2029-01-01: 7_756
67
- 2030-01-01: 7_908
68
- 2031-01-01: 8_068
69
- 2032-01-01: 8_224
70
- 2033-01-01: 8_388
71
- 2034-01-01: 8_556
72
- 2035-01-01: 8_724
47
+ values:
48
+ 2017-01-01: 5_616
49
+ 2018-01-01: 5_716
50
+ 2019-01-01: 5_828
51
+ 2020-01-01: 5_920
52
+ 2021-01-01: 5_980
53
+ 2022-01-01: 6_164
54
+ 2023-01-01: 6_604
55
+ 2024-01-01: 6_960
56
+ 2025-01-01: 7_152
57
+ 2026-01-01: 7_316
58
+ metadata:
59
+ uprating:
60
+ parameter: gov.irs.uprating
61
+ rounding:
62
+ type: nearest
63
+ interval: 1
73
64
  - threshold:
74
65
  0000-01-01: 3
75
66
  amount:
76
- 2017-01-01: 6_318
77
- 2018-01-01: 6_431
78
- 2019-01-01: 6_557
79
- 2020-01-01: 6_660
80
- 2021-01-01: 6_728
81
- 2022-01-01: 6_935
82
- 2023-01-01: 7_430
83
- 2024-01-01: 7_830
84
- 2025-01-01: 8_046
85
- # CBO forecast.
86
- 2026-01-01: 8_212
87
- 2027-01-01: 8_388
88
- 2028-01-01: 8_559
89
- 2029-01-01: 8_726
90
- 2030-01-01: 8_896
91
- 2031-01-01: 9_076
92
- 2032-01-01: 9_252
93
- 2033-01-01: 9_436
94
- 2034-01-01: 9_626
95
- 2035-01-01: 9_814
67
+ values:
68
+ 2017-01-01: 6_318
69
+ 2018-01-01: 6_431
70
+ 2019-01-01: 6_557
71
+ 2020-01-01: 6_660
72
+ 2021-01-01: 6_728
73
+ 2022-01-01: 6_935
74
+ 2023-01-01: 7_430
75
+ 2024-01-01: 7_830
76
+ 2025-01-01: 8_046
77
+ 2026-01-01: 8_231
78
+ metadata:
79
+ uprating:
80
+ parameter: gov.irs.uprating
81
+ rounding:
82
+ type: nearest
83
+ interval: 1
96
84
  metadata:
97
85
  type: single_amount
98
86
  threshold_unit: child
99
87
  amount_unit: currency-USD
100
- # Skip uprating to avoid uprating the thresholds.
101
88
  label: EITC maximum amount by number of children
102
89
  reference:
90
+ - title: 26 U.S.C. § 32(b) - Earned Income Credit
91
+ href: https://www.law.cornell.edu/uscode/text/26/32#b
92
+ # Defines EITC percentages and maximum amounts by number of children
93
+ - title: 2026 IRS data release
94
+ href: https://www.irs.gov/pub/irs-drop/rp-25-32.pdf#page=14
103
95
  - title: 2025 IRS data release
104
96
  href: https://www.irs.gov/pub/irs-drop/rp-24-40.pdf#page=9
105
97
  - title: 2024 IRS data release
policyengine_us/parameters/gov/irs/deductions/qbi/phase_out/start.yaml CHANGED
@@ -6,8 +6,16 @@ metadata:
6
6
  breakdown:
7
7
  - filing_status
8
8
  reference:
9
+ - title: 26 U.S.C. § 199A(e)(2)
10
+ href: https://www.law.cornell.edu/uscode/text/26/199A#e_2
11
+ # Defines threshold amount for QBI deduction phase-out
12
+ - title: 26 U.S.C. § 1(f)(7)
13
+ href: https://www.law.cornell.edu/uscode/text/26/1#f_7
14
+ # Rounding rules: $50 for general filers, $25 for married filing separately
15
+ - title: 2026 IRS data release
16
+ href: https://www.irs.gov/pub/irs-drop/rp-25-32.pdf#page=21
9
17
  - title: 2025 IRS data release
10
- href: https://www.irs.gov/pub/irs-drop/rp-24-40.pdf#page=15
18
+ href: https://www.irs.gov/pub/irs-drop/rp-24-40.pdf#page=15
11
19
  - title: 2024 IRS data release
12
20
  href: https://www.irs.gov/pub/irs-drop/rp-23-34.pdf#page=17
13
21
  - title: 2023 IRS data release
@@ -18,8 +26,12 @@ metadata:
18
26
  href: https://www.irs.gov/pub/irs-drop/rp-20-45.pdf#page=16
19
27
  - title: 2020 IRS data release
20
28
  href: https://www.irs.gov/pub/irs-drop/rp-19-44.pdf#page=16
21
- uprating: gov.irs.uprating
22
29
  propagate_metadata_to_children: true
30
+ uprating:
31
+ parameter: gov.irs.uprating
32
+ rounding:
33
+ type: downwards
34
+ interval: 25
23
35
 
24
36
  HEAD_OF_HOUSEHOLD:
25
37
  2013-01-01: 0
@@ -31,7 +43,7 @@ HEAD_OF_HOUSEHOLD:
31
43
  2023-01-01: 182_100
32
44
  2024-01-01: 191_950
33
45
  2025-01-01: 197_300
34
- 2026-01-01: 200_300
46
+ 2026-01-01: 201_750
35
47
  JOINT:
36
48
  2013-01-01: 0
37
49
  2018-01-01: 315_000
@@ -42,7 +54,7 @@ JOINT:
42
54
  2023-01-01: 364_200
43
55
  2024-01-01: 383_900
44
56
  2025-01-01: 394_600
45
- 2026-01-01: 400_600
57
+ 2026-01-01: 403_500
46
58
  SEPARATE:
47
59
  2013-01-01: 0
48
60
  2018-01-01: 157_500
@@ -53,7 +65,7 @@ SEPARATE:
53
65
  2023-01-01: 182_100
54
66
  2024-01-01: 191_950
55
67
  2025-01-01: 197_300
56
- 2026-01-01: 200_300
68
+ 2026-01-01: 201_775
57
69
  SINGLE:
58
70
  2013-01-01: 0
59
71
  2018-01-01: 157_500
@@ -64,7 +76,7 @@ SINGLE:
64
76
  2023-01-01: 182_100
65
77
  2024-01-01: 191_950
66
78
  2025-01-01: 197_300
67
- 2026-01-01: 200_300
79
+ 2026-01-01: 201_750
68
80
  SURVIVING_SPOUSE:
69
81
  2013-01-01: 0
70
82
  2018-01-01: 315_000
@@ -75,4 +87,4 @@ SURVIVING_SPOUSE:
75
87
  2023-01-01: 364_200
76
88
  2024-01-01: 383_900
77
89
  2025-01-01: 394_600
78
- 2026-01-01: 400_600
90
+ 2026-01-01: 403_500
policyengine_us/parameters/gov/irs/deductions/standard/aged_or_blind/amount.yaml CHANGED
@@ -7,17 +7,7 @@ SINGLE:
7
7
  2023-01-01: 1_850
8
8
  2024-01-01: 1_950
9
9
  2025-01-01: 2_000
10
- # CBO forecast.
11
10
  2026-01-01: 2_050
12
- 2027-01-01: 2_100
13
- 2028-01-01: 2_150
14
- 2029-01-01: 2_200
15
- 2030-01-01: 2_250
16
- 2031-01-01: 2_250
17
- 2032-01-01: 2_300
18
- 2033-01-01: 2_350
19
- 2034-01-01: 2_400
20
- 2035-01-01: 2_450
21
11
  JOINT:
22
12
  2018-01-01: 1_300
23
13
  2019-01-01: 1_300
@@ -26,17 +16,7 @@ JOINT:
26
16
  2023-01-01: 1_500
27
17
  2024-01-01: 1_550
28
18
  2025-01-01: 1_600
29
- # CBO forecast.
30
19
  2026-01-01: 1_650
31
- 2027-01-01: 1_650
32
- 2028-01-01: 1_700
33
- 2029-01-01: 1_750
34
- 2030-01-01: 1_800
35
- 2031-01-01: 1_800
36
- 2032-01-01: 1_850
37
- 2033-01-01: 1_900
38
- 2034-01-01: 1_900
39
- 2035-01-01: 1_950
40
20
  SEPARATE:
41
21
  2018-01-01: 1_300
42
22
  2019-01-01: 1_300
@@ -45,16 +25,7 @@ SEPARATE:
45
25
  2023-01-01: 1_500
46
26
  2024-01-01: 1_550
47
27
  2025-01-01: 1_600
48
- # CBO forecast.
49
- 2025-02-01: 1_650
50
- 2025-03-01: 1_650
51
- 2025-04-01: 1_700
52
- 2025-05-01: 1_750
53
- 2025-06-01: 1_750
54
- 2025-07-01: 1_800
55
- 2025-08-01: 1_850
56
- 2025-09-01: 1_900
57
- 2025-10-01: 1_900
28
+ 2026-01-01: 1_650
58
29
  HEAD_OF_HOUSEHOLD:
59
30
  2018-01-01: 1_600
60
31
  2019-01-01: 1_650
@@ -63,17 +34,7 @@ HEAD_OF_HOUSEHOLD:
63
34
  2023-01-01: 1_850
64
35
  2024-01-01: 1_950
65
36
  2025-01-01: 2_000
66
- # CBO forecast.
67
37
  2026-01-01: 2_050
68
- 2027-01-01: 2_100
69
- 2028-01-01: 2_150
70
- 2029-01-01: 2_200
71
- 2030-01-01: 2_250
72
- 2031-01-01: 2_250
73
- 2032-01-01: 2_300
74
- 2033-01-01: 2_350
75
- 2034-01-01: 2_400
76
- 2035-01-01: 2_450
77
38
  SURVIVING_SPOUSE:
78
39
  2018-01-01: 1_300
79
40
  2019-01-01: 1_300
@@ -82,26 +43,19 @@ SURVIVING_SPOUSE:
82
43
  2023-01-01: 1_500
83
44
  2024-01-01: 1_550
84
45
  2025-01-01: 1_600
85
- # CBO forecast.
86
46
  2026-01-01: 1_650
87
- 2027-01-01: 1_650
88
- 2028-01-01: 1_700
89
- 2029-01-01: 1_750
90
- 2030-01-01: 1_800
91
- 2031-01-01: 1_800
92
- 2032-01-01: 1_850
93
- 2033-01-01: 1_900
94
- 2034-01-01: 1_900
95
- 2035-01-01: 1_950
96
47
  metadata:
97
48
  unit: currency-USD
98
49
  breakdown:
99
50
  - filing_status
100
51
  label: Additional standard deduction for the blind and aged
101
52
  period: year
53
+ propagate_metadata_to_children: true
102
54
  reference:
55
+ - title: 2026 IRS data release
56
+ href: https://www.irs.gov/pub/irs-drop/rp-25-32.pdf#page=18
103
57
  - title: 2025 IRS data release
104
- href: https://www.irs.gov/pub/irs-drop/rp-24-40.pdf#page=12
58
+ href: https://www.irs.gov/pub/irs-drop/rp-24-40.pdf#page=12
105
59
  - title: 2024 IRS data release
106
60
  href: https://www.irs.gov/pub/irs-drop/rp-23-34.pdf#page=14
107
61
  - title: 2023 IRS data release
@@ -121,4 +75,8 @@ metadata:
121
75
  # 1. Tax Parameters.
122
76
  href: https://www.cbo.gov/system/files/2025-01/53724-2025-01-Tax-Parameters.xlsx
123
77
 
124
- uprating: gov.irs.uprating
78
+ uprating:
79
+ parameter: gov.irs.uprating
80
+ rounding:
81
+ type: downwards
82
+ interval: 50
policyengine_us/parameters/gov/irs/deductions/standard/amount.yaml CHANGED
@@ -9,17 +9,7 @@ SINGLE:
9
9
  2023-01-01: 13_850
10
10
  2024-01-01: 14_600
11
11
  2025-01-01: 15_750
12
- # Internal forecast, will update when CBO forecast is released.
13
- 2026-01-01: 16_300
14
- 2027-01-01: 16_700
15
- 2028-01-01: 17_050
16
- 2029-01-01: 17_400
17
- 2030-01-01: 17_750
18
- 2031-01-01: 18_100
19
- 2032-01-01: 18_450
20
- 2033-01-01: 18_850
21
- 2034-01-01: 19_200
22
- 2035-01-01: 19_600
12
+ 2026-01-01: 16_100
23
13
  JOINT:
24
14
  2018-01-01: 24_000
25
15
  2019-01-01: 24_400
@@ -29,17 +19,7 @@ JOINT:
29
19
  2023-01-01: 27_700
30
20
  2024-01-01: 29_200
31
21
  2025-01-01: 31_500
32
- # Internal forecast, will update when CBO forecast is released.
33
- 2026-01-01: 32_600
34
- 2027-01-01: 33_400
35
- 2028-01-01: 34_100
36
- 2029-01-01: 34_800
37
- 2030-01-01: 35_500
38
- 2031-01-01: 36_200
39
- 2032-01-01: 36_900
40
- 2033-01-01: 37_700
41
- 2034-01-01: 38_400
42
- 2035-01-01: 39_200
22
+ 2026-01-01: 32_200
43
23
  SEPARATE:
44
24
  2018-01-01: 12_000
45
25
  2019-01-01: 12_200
@@ -49,17 +29,7 @@ SEPARATE:
49
29
  2023-01-01: 13_850
50
30
  2024-01-01: 14_600
51
31
  2025-01-01: 15_750
52
- # Internal forecast, will update when CBO forecast is released.
53
- 2026-01-01: 16_300
54
- 2027-01-01: 16_700
55
- 2028-01-01: 17_050
56
- 2029-01-01: 17_400
57
- 2030-01-01: 17_750
58
- 2031-01-01: 18_100
59
- 2032-01-01: 18_450
60
- 2033-01-01: 18_850
61
- 2034-01-01: 19_200
62
- 2035-01-01: 19_600
32
+ 2026-01-01: 16_100
63
33
  HEAD_OF_HOUSEHOLD:
64
34
  2018-01-01: 18_000
65
35
  2019-01-01: 18_350
@@ -69,17 +39,7 @@ HEAD_OF_HOUSEHOLD:
69
39
  2023-01-01: 20_800
70
40
  2024-01-01: 21_900
71
41
  2025-01-01: 23_625
72
- # Internal forecast, will update when CBO forecast is released.
73
- 2026-01-01: 24_500
74
- 2027-01-01: 25_100
75
- 2028-01-01: 25_600
76
- 2029-01-01: 26_150
77
- 2030-01-01: 26_650
78
- 2031-01-01: 27_200
79
- 2032-01-01: 27_700
80
- 2033-01-01: 28_250
81
- 2034-01-01: 28_800
82
- 2035-01-01: 29_400
42
+ 2026-01-01: 24_150
83
43
  SURVIVING_SPOUSE:
84
44
  2018-01-01: 24_000
85
45
  2019-01-01: 24_400
@@ -89,28 +49,21 @@ SURVIVING_SPOUSE:
89
49
  2023-01-01: 27_700
90
50
  2024-01-01: 29_200
91
51
  2025-01-01: 31_500
92
- # Internal forecast, will update when CBO forecast is released.
93
- 2026-01-01: 32_600
94
- 2027-01-01: 33_400
95
- 2028-01-01: 34_100
96
- 2029-01-01: 34_800
97
- 2030-01-01: 35_500
98
- 2031-01-01: 36_200
99
- 2032-01-01: 36_900
100
- 2033-01-01: 37_700
101
- 2034-01-01: 38_400
102
- 2035-01-01: 39_200
52
+ 2026-01-01: 32_200
103
53
  metadata:
104
54
  unit: currency-USD
105
55
  label: Standard deduction
106
56
  period: year
107
57
  breakdown:
108
58
  - filing_status
59
+ propagate_metadata_to_children: true
109
60
  reference:
110
- - title: H.R.1 - One Big Beautiful Bill Act
111
- href: https://www.congress.gov/bill/119th-congress/house-bill/1/text
61
+ - title: 26 U.S. Code § 63(c) - Standard deduction
62
+ href: https://www.law.cornell.edu/uscode/text/26/63#c
63
+ - title: 2026 IRS data release
64
+ href: https://www.irs.gov/pub/irs-drop/rp-25-32.pdf#page=18
112
65
  - title: 2025 IRS data release
113
- href: https://www.irs.gov/pub/irs-drop/rp-24-40.pdf#page=12
66
+ href: https://www.irs.gov/pub/irs-drop/rp-24-40.pdf#page=12
114
67
  - title: 2024 IRS data release
115
68
  href: https://www.irs.gov/pub/irs-drop/rp-23-34.pdf#page=14
116
69
  - title: 2023 IRS data release
@@ -129,4 +82,8 @@ metadata:
129
82
  - title: CBO Tax Parameters and Effective Marginal Tax Rates | Jan 2025
130
83
  # 1. Tax Parameters.
131
84
  href: https://www.cbo.gov/system/files/2025-01/53724-2025-01-Tax-Parameters.xlsx
132
- uprating: gov.irs.uprating
85
+ uprating:
86
+ parameter: gov.irs.uprating
87
+ rounding:
88
+ type: downwards
89
+ interval: 50
policyengine_us/parameters/gov/irs/gross_income/retirement_contributions/catch_up/limit/401k.yaml CHANGED
@@ -3,12 +3,19 @@ values:
3
3
  2018-01-01: 6_000
4
4
  2020-01-01: 6_500
5
5
  2023-01-01: 7_500
6
+ 2024-01-01: 7_500
7
+ 2025-01-01: 7_500
6
8
  metadata:
7
9
  unit: currency-USD
8
10
  period: year
9
11
  label: 401(k) catch-up amount
12
+ uprating:
13
+ parameter: gov.irs.uprating
14
+ rounding:
15
+ type: downwards
16
+ interval: 500
10
17
  references:
11
- - title: 26 CFR § 1.414 - Catch-up contributions. (v)(2)(B)(i)
18
+ - title: 26 CFR § 1.414 - Catch-up contributions. (v)(2)(B)(i)
12
19
  href: https://www.law.cornell.edu/cfr/text/26/1.414(v)-1
13
20
  # Inflation adjusted amount
14
21
  - title: Cost-of-Living Adjustments for Retirement Items
policyengine_us/parameters/gov/irs/gross_income/retirement_contributions/catch_up/limit/ira.yaml CHANGED
@@ -1,10 +1,17 @@
1
1
  description: The US allows for catch-up IRA contributions of this amount.
2
2
  values:
3
3
  2018-01-01: 1_000
4
+ 2024-01-01: 1_000
5
+ 2025-01-01: 1_000
4
6
  metadata:
5
7
  unit: currency-USD
6
8
  period: year
7
9
  label: IRA catch-up amount
10
+ uprating:
11
+ parameter: gov.irs.uprating
12
+ rounding:
13
+ type: downwards
14
+ interval: 100
8
15
  references:
9
16
  - title: 26 U.S. Code § 219 - Retirement savings (b)(5)(B)
10
17
  href: https://www.law.cornell.edu/uscode/text/26/219
policyengine_us/parameters/gov/irs/gross_income/retirement_contributions/limit/401k.yaml CHANGED
@@ -6,10 +6,16 @@ values:
6
6
  2022-01-01: 20_500
7
7
  2023-01-01: 22_500
8
8
  2024-01-01: 23_000
9
+ 2025-01-01: 23_500
9
10
  metadata:
10
11
  unit: currency-USD
11
12
  period: year
12
13
  label: 401(k) contribution limit
14
+ uprating:
15
+ parameter: gov.irs.uprating
16
+ rounding:
17
+ type: downwards
18
+ interval: 500
13
19
  references:
14
20
  - title: 26 CFR § 1.402(g)-1 - Limitation on exclusion for elective deferrals. (d))(i)
15
21
  href: https://law.cornell.edu/cfr/text/26/1.402(g)-1
policyengine_us/parameters/gov/irs/gross_income/retirement_contributions/limit/ira.yaml CHANGED
@@ -8,6 +8,11 @@ metadata:
8
8
  unit: currency-USD
9
9
  period: year
10
10
  label: IRA contribution limit
11
+ uprating:
12
+ parameter: gov.irs.uprating
13
+ rounding:
14
+ type: downwards
15
+ interval: 500
11
16
  references:
12
17
  - title: 26 U.S. Code § 219 - Retirement savings (b)(5)(A)
13
18
  href: https://www.law.cornell.edu/uscode/text/26/219