policyengine-us 1.413.2__py3-none-any.whl → 1.417.3__py3-none-any.whl

policyengine_us/reforms/congress/tlaib/income_security_package/income_security_package.py

@@ -0,0 +1,402 @@
+from policyengine_us.model_api import *
+from policyengine_core.periods import period as period_
+
+
+def create_income_security_package() -> Reform:
+    class baby_bonus_act_payment(Variable):
+        value_type = float
+        entity = Person
+        definition_period = YEAR
+        label = "Baby Bonus Act payment"
+        unit = USD
+        documentation = (
+            "One-time payment for newborns under the Baby Bonus Act"
+        )
+        reference = "placeholder - bill not yet introduced"
+
+        def formula(person, period, parameters):
+            p = parameters(
+                period
+            ).gov.contrib.congress.tlaib.income_security_package.baby_bonus_act
+
+            # Baby bonus is for those born in 2026 and after, paid in their birth year
+            birth_year = person("birth_year", period)
+
+            age = person("age", period)
+
+            # Payment only in the birth year for those born 2026+
+            is_eligible = (birth_year >= p.min_birth_year) & (
+                age < p.age_limit
+            )
+
+            return is_eligible * p.amount
+
+    class boost_act_payment(Variable):
+        value_type = float
+        entity = Person
+        definition_period = YEAR
+        label = "BOOST Act payment"
+        unit = USD
+        documentation = (
+            "Monthly payments under the BOOST Act for eligible adults"
+        )
+        reference = "placeholder - bill not yet introduced"
+
+        def formula(person, period, parameters):
+            p = parameters(
+                period
+            ).gov.contrib.congress.tlaib.income_security_package.boost_act
+
+            age = person("age", period)
+            is_eligible = (age >= p.min_age) & (age <= p.max_age)
+
+            annual_amount = p.amount * MONTHS_IN_YEAR
+
+            return is_eligible * annual_amount
+
+    class boost_act_tax(Variable):
+        value_type = float
+        entity = TaxUnit
+        definition_period = YEAR
+        label = "BOOST Act supplemental tax"
+        unit = USD
+        documentation = "Supplemental tax on AGI to fund the BOOST Act"
+        reference = "placeholder - bill not yet introduced"
+
+        def formula(tax_unit, period, parameters):
+            p = parameters(
+                period
+            ).gov.contrib.congress.tlaib.income_security_package.boost_act
+
+            agi = tax_unit("adjusted_gross_income", period)
+            filing_status = tax_unit("filing_status", period)
+
+            excess_agi = max_(agi - p.tax.threshold[filing_status], 0)
+
+            return excess_agi * p.tax.rate
+
+    class ecpa_child_benefit(Variable):
+        value_type = float
+        entity = Person
+        definition_period = YEAR
+        label = "End Child Poverty Act child benefit"
+        unit = USD
+        documentation = (
+            "Universal child benefit under the End Child Poverty Act"
+        )
+        reference = "placeholder - bill not yet introduced"
+
+        def formula(person, period, parameters):
+            p = parameters(
+                period
+            ).gov.contrib.congress.tlaib.income_security_package.end_child_poverty_act
+
+            age = person("age", period)
+            is_eligible = age < p.child_benefit.age_limit
+
+            # Use FPG additional_person amount (CONTIGUOUS_US for all states), rounded to nearest $10
+            p_fpg = parameters(period).gov.hhs.fpg
+            fpg_amount = p_fpg.additional_person.CONTIGUOUS_US
+            amount = round(fpg_amount / 10) * 10
+
+            return is_eligible * amount
+
+    class ecpa_adult_dependent_credit(Variable):
+        value_type = float
+        entity = Person
+        definition_period = YEAR
+        label = "End Child Poverty Act adult dependent credit"
+        unit = USD
+        documentation = (
+            "Credit for adult dependents under the End Child Poverty Act"
+        )
+        reference = "placeholder - bill not yet introduced"
+
+        def formula(person, period, parameters):
+            p = parameters(
+                period
+            ).gov.contrib.congress.tlaib.income_security_package.end_child_poverty_act
+
+            age = person("age", period)
+            is_dependent = person("is_tax_unit_dependent", period)
+
+            is_eligible = (
+                age >= p.adult_dependent_credit.min_age
+            ) & is_dependent
+
+            return is_eligible * p.adult_dependent_credit.amount
+
+    class ecpa_filer_credit(Variable):
+        value_type = float
+        entity = TaxUnit
+        definition_period = YEAR
+        label = "End Child Poverty Act filer credit"
+        unit = USD
+        documentation = "Filer credit under the End Child Poverty Act for eligible tax filers"
+        reference = "placeholder - bill not yet introduced"
+
+        def formula(tax_unit, period, parameters):
+            p = parameters(
+                period
+            ).gov.contrib.congress.tlaib.income_security_package.end_child_poverty_act
+
+            person = tax_unit.members
+            age = person("age", period)
+
+            is_head_or_spouse = person("is_tax_unit_head_or_spouse", period)
+
+            is_eligible_age = (age >= p.filer_credit.eligibility.min_age) & (
+                age < p.filer_credit.eligibility.max_age
+            )
+            is_eligible_filer = is_head_or_spouse & is_eligible_age
+
+            has_eligible_filer = tax_unit.any(is_eligible_filer)
+
+            filing_status = tax_unit("filing_status", period)
+            amount = p.filer_credit.amount[filing_status]
+
+            agi = tax_unit("adjusted_gross_income", period)
+            excess_agi = max_(
+                agi - p.filer_credit.phase_out.start[filing_status], 0
+            )
+            phase_out = excess_agi * p.filer_credit.phase_out.rate
+
+            phased_out_amount = max_(amount - phase_out, 0)
+
+            return has_eligible_filer * phased_out_amount
+
+    class household_benefits(Variable):
+        value_type = float
+        entity = Household
+        label = "benefits"
+        unit = USD
+        definition_period = YEAR
+
+        def formula(household, period, parameters):
+            p = parameters(
+                period
+            ).gov.contrib.congress.tlaib.income_security_package
+
+            BENEFITS = [
+                "social_security",
+                "ssi",
+                "snap",
+                "wic",
+                "free_school_meals",
+                "reduced_price_school_meals",
+                "spm_unit_broadband_subsidy",
+                "tanf",
+                "high_efficiency_electric_home_rebate",
+                "residential_efficiency_electrification_rebate",
+                "unemployment_compensation",
+                # Contributed.
+                "basic_income",
+                "spm_unit_capped_housing_subsidy",
+                "household_state_benefits",
+            ]
+
+            # Add Income Security Package benefits if active
+            if p.baby_bonus_act.in_effect:
+                BENEFITS.append("baby_bonus_act_payment")
+            if p.boost_act.in_effect:
+                BENEFITS.append("boost_act_payment")
+            if p.end_child_poverty_act.in_effect:
+                BENEFITS.append("ecpa_child_benefit")
+
+            return add(household, period, BENEFITS)
+
+    class spm_unit_benefits(Variable):
+        value_type = float
+        entity = SPMUnit
+        label = "Benefits"
+        definition_period = YEAR
+        unit = USD
+
+        def formula(spm_unit, period, parameters):
+            p = parameters(
+                period
+            ).gov.contrib.congress.tlaib.income_security_package
+
+            BENEFITS = [
+                "social_security",
+                "ssi",
+                "ma_state_supplement",  # Massachusetts benefits
+                # California programs.
+                "ca_cvrp",  # California Clean Vehicle Rebate Project.
+                # Colorado programs.
+                "co_ccap_subsidy",
+                "co_state_supplement",
+                "co_oap",
+                "snap",
+                "wic",
+                "free_school_meals",
+                "reduced_price_school_meals",
+                "spm_unit_broadband_subsidy",
+                "spm_unit_energy_subsidy",
+                "tanf",
+                "high_efficiency_electric_home_rebate",
+                "residential_efficiency_electrification_rebate",
+                "unemployment_compensation",
+                # Contributed.
+                "basic_income",
+                "ny_drive_clean_rebate",
+            ]
+
+            # Add Income Security Package benefits if active
+            if p.baby_bonus_act.in_effect:
+                BENEFITS.append("baby_bonus_act_payment")
+            if p.boost_act.in_effect:
+                BENEFITS.append("boost_act_payment")
+            if p.end_child_poverty_act.in_effect:
+                BENEFITS.append("ecpa_child_benefit")
+
+            if parameters(period).gov.contrib.ubi_center.flat_tax.deduct_ptc:
+                BENEFITS.append("aca_ptc")
+            if not parameters(period).gov.hud.abolition:
+                BENEFITS.append("spm_unit_capped_housing_subsidy")
+
+            return add(spm_unit, period, BENEFITS)
+
+    class income_tax(Variable):
+        value_type = float
+        entity = TaxUnit
+        label = "federal income tax"
+        unit = USD
+        definition_period = YEAR
+
+        def formula(tax_unit, period, parameters):
+            p = parameters(
+                period
+            ).gov.contrib.congress.tlaib.income_security_package
+
+            # Start with income tax after non-refundable credits
+            base_tax = tax_unit("income_tax_before_refundable_credits", period)
+
+            # Subtract refundable credits
+            refundable_credits = tax_unit(
+                "income_tax_refundable_credits", period
+            )
+
+            reduced_tax = base_tax - refundable_credits
+
+            # Add BOOST tax only if active
+            if p.boost_act.in_effect:
+                boost_tax = tax_unit("boost_act_tax", period)
+                return reduced_tax + boost_tax
+            else:
+                return reduced_tax
+
+    class income_tax_refundable_credits(Variable):
+        value_type = float
+        entity = TaxUnit
+        definition_period = YEAR
+        label = "federal refundable income tax credits"
+        unit = USD
+
+        def formula(tax_unit, period, parameters):
+            p = parameters(
+                period
+            ).gov.contrib.congress.tlaib.income_security_package.end_child_poverty_act
+
+            # Get standard refundable credits, excluding EITC and refundable CTC if ECPA is active
+            standard_credits = parameters(period).gov.irs.credits.refundable
+
+            if p.in_effect:
+                # ECPA replaces EITC and refundable CTC
+                CREDITS = [
+                    c
+                    for c in standard_credits
+                    if c not in ["eitc", "refundable_ctc"]
+                ]
+            else:
+                # Use all standard credits
+                CREDITS = list(standard_credits)
+
+            base_credits = add(tax_unit, period, CREDITS) if CREDITS else 0
+
+            # Add ECPA credits only if active
+            if p.in_effect:
+                ecpa_filer = tax_unit("ecpa_filer_credit", period)
+                ecpa_adult_dep = add(
+                    tax_unit, period, ["ecpa_adult_dependent_credit"]
+                )
+                return base_credits + ecpa_filer + ecpa_adult_dep
+            else:
+                return base_credits
+
+    class income_tax_non_refundable_credits(Variable):
+        value_type = float
+        entity = TaxUnit
+        definition_period = YEAR
+        label = "federal non-refundable income tax credits"
+        unit = USD
+
+        def formula(tax_unit, period, parameters):
+            # Get the base list of non-refundable credits from parameters
+            p = parameters(period).gov.irs.credits
+            base_credits = list(p.non_refundable)
+
+            # Check if ECPA is active
+            ecpa_params = parameters(
+                period
+            ).gov.contrib.congress.tlaib.income_security_package.end_child_poverty_act
+            ecpa_active = ecpa_params.in_effect
+
+            # If ECPA is active, remove non_refundable_ctc from the list
+            if ecpa_active:
+                CREDITS = [
+                    c for c in base_credits if c != "non_refundable_ctc"
+                ]
+            else:
+                CREDITS = base_credits
+
+            return add(tax_unit, period, CREDITS)
+
+    class reform(Reform):
+        def apply(self):
+            # Update all variables for the Income Security Package
+            self.update_variable(baby_bonus_act_payment)
+            self.update_variable(boost_act_payment)
+            self.update_variable(boost_act_tax)
+            self.update_variable(ecpa_child_benefit)
+            self.update_variable(ecpa_adult_dependent_credit)
+            self.update_variable(ecpa_filer_credit)
+            self.update_variable(household_benefits)
+            self.update_variable(spm_unit_benefits)
+            self.update_variable(income_tax)
+            self.update_variable(income_tax_refundable_credits)
+            self.update_variable(income_tax_non_refundable_credits)
+
+    return reform
+
+
+def create_income_security_package_reform(
+    parameters, period, bypass: bool = False
+):
+    if bypass:
+        return create_income_security_package()
+
+    p = parameters.gov.contrib.congress.tlaib.income_security_package
+
+    reform_active = False
+    current_period = period_(period)
+
+    for i in range(5):
+        if (
+            p(current_period).baby_bonus_act.in_effect
+            or p(current_period).boost_act.in_effect
+            or p(current_period).end_child_poverty_act.in_effect
+        ):
+            reform_active = True
+            break
+        current_period = current_period.offset(1, "year")
+
+    if reform_active:
+        return create_income_security_package()
+    else:
+        return None
+
+
+income_security_package = create_income_security_package_reform(
+    None, None, bypass=True
+)

policyengine_us/reforms/ctc/ctc_minimum_refundable_amount.py

@@ -95,10 +95,21 @@ def create_ctc_minimum_refundable_amount() -> Reform:
         def formula(tax_unit, period, parameters):
             return 0
 
+    class ctc_value(Variable):
+        value_type = float
+        entity = TaxUnit
+        label = "CTC value"
+        unit = USD
+        documentation = "Actual value of the Child Tax Credit"
+        definition_period = YEAR
+
+        adds = ["refundable_ctc"]
+
     class reform(Reform):
         def apply(self):
             self.update_variable(ctc_minimum_refundable_amount)
             self.update_variable(refundable_ctc)
+            self.update_variable(ctc_value)
             self.update_variable(ctc_refundable_maximum)
             self.update_variable(non_refundable_ctc)
 

policyengine_us/reforms/reforms.py

@@ -28,6 +28,8 @@ from .harris.rent_relief_act.rent_relief_tax_credit import (
 )
 from .congress.tlaib import (
     create_end_child_poverty_act_reform,
+    income_security_package,
+    create_income_security_package_reform,
 )
 from .congress.tlaib.boost import (
     create_boost_middle_class_tax_credit_reform,
@@ -164,6 +166,9 @@ def create_structural_reforms_from_parameters(parameters, period):
     end_child_poverty_act = create_end_child_poverty_act_reform(
         parameters, period
     )
+    income_security_package_reform = create_income_security_package_reform(
+        parameters, period
+    )
     boost_middle_class_tax_credit = (
         create_boost_middle_class_tax_credit_reform(parameters, period)
     )
@@ -277,6 +282,7 @@ def create_structural_reforms_from_parameters(parameters, period):
         middle_class_tax_credit,
         rent_relief_tax_credit,
         end_child_poverty_act,
+        income_security_package_reform,
         boost_middle_class_tax_credit,
         mn_walz_hf1938,
         or_rebate_state_tax_exempt,

policyengine_us/tests/policy/baseline/gov/states/tx/fpp/integration.yaml

@@ -0,0 +1,133 @@
+- name: Single adult eligible for FPP
+  period: 2026
+  input:
+    people:
+      person1:
+        age: 35
+    spm_units:
+      spm_unit1:
+        members: [person1]
+        spm_unit_net_income: 25_000
+    households:
+      household1:
+        members: [person1]
+        state_code: TX
+  output:
+    tx_fpp_age_eligible: [true]
+    tx_fpp_income_eligible: [true]
+    tx_fpp_eligible: [true]
+    tx_fpp_benefit: [266.84]
+
+- name: Household with multiple people - both eligible
+  period: 2026
+  input:
+    people:
+      person1:
+        age: 28
+      person2:
+        age: 32
+    spm_units:
+      spm_unit1:
+        members: [person1, person2]
+        spm_unit_net_income: 45_000
+    households:
+      household1:
+        members: [person1, person2]
+        state_code: TX
+  output:
+    tx_fpp_age_eligible: [true, true]
+    tx_fpp_income_eligible: [true, true]
+    tx_fpp_eligible: [true, true]
+    tx_fpp_benefit: [266.84, 266.84]
+
+- name: Household with one age-ineligible person
+  period: 2026
+  input:
+    people:
+      person1:
+        age: 30
+      person2:
+        age: 70
+    spm_units:
+      spm_unit1:
+        members: [person1, person2]
+        spm_unit_net_income: 40_000
+    households:
+      household1:
+        members: [person1, person2]
+        state_code: TX
+  output:
+    tx_fpp_age_eligible: [true, false]
+    tx_fpp_income_eligible: [true, true]
+    tx_fpp_eligible: [true, false]
+    tx_fpp_benefit: [266.84, 0]
+
+- name: Household income-ineligible
+  period: 2026
+  input:
+    people:
+      person1:
+        age: 30
+      person2:
+        age: 35
+      person3:
+        age: 8
+    spm_units:
+      spm_unit1:
+        members: [person1, person2, person3]
+        spm_unit_net_income: 80_000
+    households:
+      household1:
+        members: [person1, person2, person3]
+        state_code: TX
+  output:
+    tx_fpp_age_eligible: [true, true, true]
+    tx_fpp_income_eligible: [false, false, false]
+    tx_fpp_eligible: [false, false, false]
+    tx_fpp_benefit: [0, 0, 0]
+
+- name: Edge case - income exactly at limit for household of 4
+  period: 2026
+  input:
+    people:
+      person1:
+        age: 40
+      person2:
+        age: 38
+      person3:
+        age: 10
+      person4:
+        age: 7
+    spm_units:
+      spm_unit1:
+        members: [person1, person2, person3, person4]
+        spm_unit_net_income: 80_375  # 250% of 2025 FPG for size 4
+    households:
+      household1:
+        members: [person1, person2, person3, person4]
+        state_code: TX
+  output:
+    tx_fpp_age_eligible: [true, true, true, true]
+    tx_fpp_income_eligible: [true, true, true, true]
+    tx_fpp_eligible: [true, true, true, true]
+    tx_fpp_benefit: [266.84, 266.84, 266.84, 266.84]
+
+- name: Edge case - age exactly at threshold
+  period: 2026
+  input:
+    people:
+      person1:
+        age: 64
+    spm_units:
+      spm_unit1:
+        members: [person1]
+        spm_unit_net_income: 30_000
+    households:
+      household1:
+        members: [person1]
+        state_code: TX
+  output:
+    tx_fpp_age_eligible: [true]
+    tx_fpp_income_eligible: [true]
+    tx_fpp_eligible: [true]
+    tx_fpp_benefit: [266.84]

policyengine_us/tests/policy/baseline/gov/states/tx/fpp/tx_fpp_age_eligible.yaml

@@ -0,0 +1,39 @@
+- name: Age eligible at 64 (at threshold)
+  period: 2025
+  input:
+    state_code: TX
+    age: 64
+  output:
+    tx_fpp_age_eligible: true
+
+- name: Age eligible at 30 (below threshold)
+  period: 2026
+  input:
+    state_code: TX
+    age: 30
+  output:
+    tx_fpp_age_eligible: true
+
+- name: Age eligible at 18 (young adult)
+  period: 2026
+  input:
+    state_code: TX
+    age: 18
+  output:
+    tx_fpp_age_eligible: true
+
+- name: Age ineligible at 65 (above threshold)
+  period: 2026
+  input:
+    state_code: TX
+    age: 65
+  output:
+    tx_fpp_age_eligible: false
+
+- name: Age ineligible at 70
+  period: 2026
+  input:
+    state_code: TX
+    age: 70
+  output:
+    tx_fpp_age_eligible: false

policyengine_us/tests/policy/baseline/gov/states/tx/fpp/tx_fpp_benefit.yaml

@@ -0,0 +1,39 @@
+- name: Benefit for eligible individual
+  period: 2026
+  input:
+    state_code: TX
+    age: 30
+    spm_unit_size: 1
+    spm_unit_net_income: 20_000
+  output:
+    tx_fpp_benefit: 266.84
+
+- name: No benefit for age-ineligible individual
+  period: 2026
+  input:
+    state_code: TX
+    age: 65
+    spm_unit_size: 1
+    spm_unit_net_income: 20_000
+  output:
+    tx_fpp_benefit: 0
+
+- name: No benefit for income-ineligible individual
+  period: 2026
+  input:
+    state_code: TX
+    age: 30
+    spm_unit_size: 1
+    spm_unit_net_income: 50_000
+  output:
+    tx_fpp_benefit: 0
+
+- name: Benefit for eligible person at age threshold
+  period: 2026
+  input:
+    state_code: TX
+    age: 64
+    spm_unit_size: 2
+    spm_unit_net_income: 40_000
+  output:
+    tx_fpp_benefit: 266.84