policyengine-us 1.420.0__py3-none-any.whl → 1.441.3__py3-none-any.whl
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- policyengine_us/parameters/gov/aca/state_rating_area_cost.yaml +511 -12
- policyengine_us/parameters/gov/bls/cpi/c_cpi_u.yaml +23 -6
- policyengine_us/parameters/gov/bls/cpi/cpi_u.yaml +21 -18
- policyengine_us/parameters/gov/bls/cpi/cpi_w.yaml +25 -22
- policyengine_us/parameters/gov/contrib/congress/tlaib/{income_security_package → economic_dignity_for_all_agenda}/end_child_poverty_act/adult_dependent_credit/min_age.yaml +1 -1
- policyengine_us/parameters/gov/contrib/ctc/per_child_phase_out/avoid_overlap.yaml +7 -0
- policyengine_us/parameters/gov/contrib/harris/capital_gains/rates.yaml +12 -0
- policyengine_us/parameters/gov/contrib/harris/capital_gains/thresholds.yaml +168 -0
- policyengine_us/parameters/gov/contrib/states/ri/ctc/age_limit.yaml +9 -0
- policyengine_us/parameters/gov/contrib/states/ri/ctc/amount.yaml +9 -0
- policyengine_us/parameters/gov/contrib/states/ri/ctc/in_effect.yaml +9 -0
- policyengine_us/parameters/gov/contrib/states/ri/ctc/phaseout/rate.yaml +9 -0
- policyengine_us/parameters/gov/contrib/states/ri/ctc/phaseout/threshold.yaml +23 -0
- policyengine_us/parameters/gov/contrib/states/ri/ctc/refundability/cap.yaml +9 -0
- policyengine_us/parameters/gov/contrib/states/ri/ctc/young_child_boost/age_limit.yaml +9 -0
- policyengine_us/parameters/gov/contrib/states/ri/ctc/young_child_boost/amount.yaml +9 -0
- policyengine_us/parameters/gov/contrib/states/ri/dependent_exemption/age_limit/in_effect.yaml +9 -0
- policyengine_us/parameters/gov/contrib/states/ri/dependent_exemption/age_limit/threshold.yaml +9 -0
- policyengine_us/parameters/gov/contrib/states/ri/dependent_exemption/amount.yaml +15 -0
- policyengine_us/parameters/gov/contrib/states/ri/dependent_exemption/in_effect.yaml +9 -0
- policyengine_us/parameters/gov/contrib/states/ri/dependent_exemption/phaseout/rate.yaml +9 -0
- policyengine_us/parameters/gov/contrib/states/ri/dependent_exemption/phaseout/threshold.yaml +23 -0
- policyengine_us/parameters/gov/contrib/states/ut/eitc/in_effect.yaml +9 -0
- policyengine_us/parameters/gov/contrib/states/ut/eitc/max_age.yaml +9 -0
- policyengine_us/parameters/gov/hhs/medicaid/eligibility/categories/medically_needy/categories/child/child.yaml +0 -1
- policyengine_us/parameters/gov/hhs/medicaid/eligibility/categories/senior_or_disabled/income/limit/couple.yaml +60 -51
- policyengine_us/parameters/gov/hhs/medicaid/eligibility/categories/senior_or_disabled/income/limit/individual.yaml +60 -51
- policyengine_us/parameters/gov/hhs/tanf/cash/income/sources/earned.yaml +13 -0
- policyengine_us/parameters/gov/hhs/tanf/cash/income/sources/unearned.yaml +23 -0
- policyengine_us/parameters/gov/irs/ald/student_loan_interest/reduction/start.yaml +7 -1
- policyengine_us/parameters/gov/irs/capital_gains/rates.yaml +17 -0
- policyengine_us/parameters/gov/irs/capital_gains/thresholds.yaml +182 -0
- policyengine_us/parameters/gov/irs/credits/cdcc/eligibility/child_age.yaml +0 -1
- policyengine_us/parameters/gov/irs/credits/clean_vehicle/new/eligibility/min_kwh.yaml +0 -1
- policyengine_us/parameters/gov/irs/credits/clean_vehicle/used/eligibility/sale_price_limit.yaml +0 -1
- policyengine_us/parameters/gov/irs/credits/ctc/amount/base.yaml +14 -9
- policyengine_us/parameters/gov/irs/credits/ctc/refundable/individual_max.yaml +14 -7
- policyengine_us/parameters/gov/irs/credits/education/american_opportunity_credit/abolition.yaml +0 -1
- policyengine_us/parameters/gov/irs/credits/education/american_opportunity_credit/refundability.yaml +0 -1
- policyengine_us/parameters/gov/irs/credits/education/lifetime_learning_credit/abolition.yaml +0 -1
- policyengine_us/parameters/gov/irs/credits/education/lifetime_learning_credit/expense_limit.yaml +0 -1
- policyengine_us/parameters/gov/irs/credits/eitc/max.yaml +73 -81
- policyengine_us/parameters/gov/irs/credits/energy_efficient_home_improvement/cap/annual/advanced_main_air_circulating_fan.yaml +0 -1
- policyengine_us/parameters/gov/irs/credits/energy_efficient_home_improvement/cap/annual/door.yaml +0 -1
- policyengine_us/parameters/gov/irs/credits/energy_efficient_home_improvement/cap/annual/energy_efficient_central_air_conditioner.yaml +0 -1
- policyengine_us/parameters/gov/irs/credits/energy_efficient_home_improvement/cap/annual/heat_pump_heat_pump_water_heater_biomass_stove_boiler.yaml +0 -1
- policyengine_us/parameters/gov/irs/credits/energy_efficient_home_improvement/cap/annual/home_energy_audit.yaml +0 -1
- policyengine_us/parameters/gov/irs/credits/energy_efficient_home_improvement/cap/annual/qualified_furnace_or_hot_water_boiler.yaml +0 -1
- policyengine_us/parameters/gov/irs/credits/energy_efficient_home_improvement/cap/annual/roof.yaml +0 -1
- policyengine_us/parameters/gov/irs/credits/energy_efficient_home_improvement/cap/annual/total.yaml +0 -1
- policyengine_us/parameters/gov/irs/credits/energy_efficient_home_improvement/cap/annual/window.yaml +0 -1
- policyengine_us/parameters/gov/irs/credits/energy_efficient_home_improvement/cap/lifetime/total.yaml +0 -1
- policyengine_us/parameters/gov/irs/credits/energy_efficient_home_improvement/cap/lifetime/window.yaml +0 -1
- policyengine_us/parameters/gov/irs/credits/energy_efficient_home_improvement/in_effect.yaml +0 -1
- policyengine_us/parameters/gov/irs/credits/energy_efficient_home_improvement/qualified_expenditures/credits.yaml +0 -1
- policyengine_us/parameters/gov/irs/credits/energy_efficient_home_improvement/qualified_expenditures/heat_pump_heat_pump_water_heater_biomass_stove_boiler.yaml +0 -1
- policyengine_us/parameters/gov/irs/credits/energy_efficient_home_improvement/rates/home_energy_audit.yaml +0 -1
- policyengine_us/parameters/gov/irs/credits/energy_efficient_home_improvement/rates/improvements.yaml +0 -1
- policyengine_us/parameters/gov/irs/credits/energy_efficient_home_improvement/rates/property.yaml +0 -1
- policyengine_us/parameters/gov/irs/credits/premium_tax_credit/phase_out/ending_rate.yaml +0 -1
- policyengine_us/parameters/gov/irs/credits/premium_tax_credit/phase_out/starting_rate.yaml +0 -1
- policyengine_us/parameters/gov/irs/credits/recovery_rebate_credit/arpa/max/adult.yaml +0 -1
- policyengine_us/parameters/gov/irs/credits/recovery_rebate_credit/arpa/max/dependent.yaml +0 -1
- policyengine_us/parameters/gov/irs/credits/recovery_rebate_credit/arpa/phase_out/length.yaml +0 -1
- policyengine_us/parameters/gov/irs/credits/recovery_rebate_credit/arpa/phase_out/threshold.yaml +0 -1
- policyengine_us/parameters/gov/irs/credits/recovery_rebate_credit/caa/max/adult.yaml +0 -1
- policyengine_us/parameters/gov/irs/credits/recovery_rebate_credit/caa/max/child.yaml +0 -1
- policyengine_us/parameters/gov/irs/credits/recovery_rebate_credit/caa/phase_out/rate.yaml +0 -1
- policyengine_us/parameters/gov/irs/credits/recovery_rebate_credit/caa/phase_out/threshold.yaml +0 -1
- policyengine_us/parameters/gov/irs/credits/recovery_rebate_credit/cares/max/adult.yaml +0 -1
- policyengine_us/parameters/gov/irs/credits/recovery_rebate_credit/cares/max/child.yaml +0 -1
- policyengine_us/parameters/gov/irs/credits/recovery_rebate_credit/cares/phase_out/rate.yaml +0 -1
- policyengine_us/parameters/gov/irs/credits/recovery_rebate_credit/cares/phase_out/threshold.yaml +0 -1
- policyengine_us/parameters/gov/irs/credits/residential_clean_energy/applicable_percentage.yaml +0 -1
- policyengine_us/parameters/gov/irs/credits/residential_clean_energy/elements.yaml +0 -1
- policyengine_us/parameters/gov/irs/credits/residential_clean_energy/fuel_cell_cap_per_kw.yaml +0 -1
- policyengine_us/parameters/gov/irs/deductions/qbi/phase_out/start.yaml +19 -7
- policyengine_us/parameters/gov/irs/deductions/standard/aged_or_blind/age_threshold.yaml +0 -1
- policyengine_us/parameters/gov/irs/deductions/standard/aged_or_blind/amount.yaml +10 -52
- policyengine_us/parameters/gov/irs/deductions/standard/amount.yaml +16 -59
- policyengine_us/parameters/gov/irs/gross_income/retirement_contributions/catch_up/limit/401k.yaml +8 -1
- policyengine_us/parameters/gov/irs/gross_income/retirement_contributions/catch_up/limit/ira.yaml +7 -0
- policyengine_us/parameters/gov/irs/gross_income/retirement_contributions/limit/401k.yaml +6 -0
- policyengine_us/parameters/gov/irs/gross_income/retirement_contributions/limit/ira.yaml +5 -0
- policyengine_us/parameters/gov/irs/income/amt/exemption/amount.yaml +15 -59
- policyengine_us/parameters/gov/irs/income/amt/exemption/phase_out/start.yaml +11 -60
- policyengine_us/parameters/gov/irs/income/bracket.yaml +114 -213
- policyengine_us/parameters/gov/irs/payroll/medicare/additional/exclusion.yaml +0 -1
- policyengine_us/parameters/gov/states/ca/tax/income/agi/subtractions.yaml +1 -0
- policyengine_us/parameters/gov/states/co/tax/income/credits/care_worker/amount/joint.yaml +10 -0
- policyengine_us/parameters/gov/states/co/tax/income/credits/care_worker/amount/non_joint.yaml +10 -0
- policyengine_us/parameters/gov/states/co/tax/income/credits/care_worker/income_limit/joint.yaml +10 -0
- policyengine_us/parameters/gov/states/co/tax/income/credits/care_worker/income_limit/non_joint.yaml +10 -0
- policyengine_us/parameters/gov/states/co/tax/income/credits/refundable.yaml +11 -0
- policyengine_us/parameters/gov/states/co/tax/income/credits/sales_tax_refund/amount/scale.yaml +1 -1
- policyengine_us/parameters/gov/states/co/tax/income/credits/tabor/joint.yaml +12 -0
- policyengine_us/parameters/gov/states/co/tax/income/credits/tabor/single.yaml +12 -0
- policyengine_us/parameters/gov/states/de/tax/income/credits/refundable.yaml +2 -2
- policyengine_us/parameters/gov/states/de/tax/income/credits/relief_rebate/amount.yaml +1 -1
- policyengine_us/parameters/gov/states/ga/tax/income/credits/itemizer/amount.yaml +14 -0
- policyengine_us/parameters/gov/states/ga/tax/income/credits/non_refundable.yaml +8 -2
- policyengine_us/parameters/gov/states/ga/tax/income/credits/surplus_tax_rebate/amount.yaml +5 -5
- policyengine_us/parameters/gov/states/hi/tax/income/alternative_tax/availability.yaml +2 -3
- policyengine_us/parameters/gov/states/hi/tax/income/credits/act_115_rebate/joint.yaml +20 -0
- policyengine_us/parameters/gov/states/hi/tax/income/credits/act_115_rebate/single.yaml +20 -0
- policyengine_us/parameters/gov/states/hi/tax/income/credits/refundable.yaml +6 -0
- policyengine_us/parameters/gov/states/id/tax/income/credits/2022_rebate/floor.yaml +1 -1
- policyengine_us/parameters/gov/states/id/tax/income/credits/2022_rebate/rate.yaml +1 -1
- policyengine_us/parameters/gov/states/id/tax/income/credits/refundable.yaml +4 -4
- policyengine_us/parameters/gov/states/id/tax/income/credits/special_seasonal_rebate/floor.yaml +5 -5
- policyengine_us/parameters/gov/states/id/tax/income/credits/special_seasonal_rebate/rate.yaml +1 -1
- policyengine_us/parameters/gov/states/il/tax/income/credits/income_tax_rebate/amount/dependent.yaml +10 -0
- policyengine_us/parameters/gov/states/il/tax/income/credits/income_tax_rebate/amount/joint.yaml +20 -0
- policyengine_us/parameters/gov/states/il/tax/income/credits/income_tax_rebate/amount/other.yaml +20 -0
- policyengine_us/parameters/gov/states/il/tax/income/credits/income_tax_rebate/max_dependents.yaml +10 -0
- policyengine_us/parameters/gov/states/il/tax/income/credits/refundable.yaml +5 -0
- policyengine_us/parameters/gov/states/in/tax/income/credits/automatic_refund_rebate/amount/additional.yaml +10 -0
- policyengine_us/parameters/gov/states/in/tax/income/credits/automatic_refund_rebate/amount/base.yaml +12 -0
- policyengine_us/parameters/gov/states/in/tax/income/credits/refundable.yaml +6 -1
- policyengine_us/parameters/gov/states/ma/dta/tcap/gross_income/earned.yaml +2 -2
- policyengine_us/parameters/gov/states/ma/eec/ccfa/income/countable_income/sources.yaml +3 -3
- policyengine_us/parameters/gov/states/ma/tax/income/credits/refundable.yaml +12 -0
- policyengine_us/parameters/gov/states/ma/tax/income/credits/taxpayer_refund_rebate/rate.yaml +10 -0
- policyengine_us/parameters/gov/states/me/tax/income/credits/refundable.yaml +6 -0
- policyengine_us/parameters/gov/states/me/tax/income/credits/relief_rebate/amount.yaml +10 -0
- policyengine_us/parameters/gov/states/me/tax/income/credits/relief_rebate/income_limit.yaml +21 -0
- policyengine_us/parameters/gov/states/mn/tax/income/credits/cwfc/ctc/age_limit.yaml +14 -0
- policyengine_us/parameters/gov/states/mt/tax/income/credits/non_refundable.yaml +1 -4
- policyengine_us/parameters/gov/states/mt/tax/income/credits/rebate/amount.yaml +5 -5
- policyengine_us/parameters/gov/states/nm/tax/income/modified_gross_income.yaml +0 -1
- policyengine_us/parameters/gov/states/pa/tax/income/credits/eitc/match.yaml +10 -0
- policyengine_us/parameters/gov/states/pa/tax/income/credits/refundable.yaml +6 -0
- policyengine_us/parameters/gov/states/ri/tax/income/credits/child_tax_rebate/amount.yaml +1 -1
- policyengine_us/parameters/gov/states/ri/tax/income/credits/child_tax_rebate/limit/age.yaml +1 -1
- policyengine_us/parameters/gov/states/ri/tax/income/credits/child_tax_rebate/limit/child.yaml +1 -1
- policyengine_us/parameters/gov/states/ri/tax/income/credits/child_tax_rebate/limit/income.yaml +5 -5
- policyengine_us/parameters/gov/states/ri/tax/income/credits/refundable.yaml +1 -4
- policyengine_us/parameters/gov/states/sc/tax/income/credits/2022_rebate/amount.yaml +12 -0
- policyengine_us/parameters/gov/states/sc/tax/income/credits/non_refundable.yaml +7 -1
- policyengine_us/parameters/gov/states/tx/dta/csfp/fpg_limit.yaml +10 -0
- policyengine_us/parameters/gov/states/tx/twc/README.md +1 -0
- policyengine_us/parameters/gov/states/tx/twc/ccs/README.md +1 -0
- policyengine_us/parameters/gov/states/tx/twc/ccs/age_threshold/child.yaml +11 -0
- policyengine_us/parameters/gov/states/tx/twc/ccs/age_threshold/disabled_child.yaml +11 -0
- policyengine_us/parameters/gov/states/tx/twc/ccs/age_threshold/infant.yaml +11 -0
- policyengine_us/parameters/gov/states/tx/twc/ccs/age_threshold/school_age.yaml +11 -0
- policyengine_us/parameters/gov/states/tx/twc/ccs/age_threshold/toddler.yaml +11 -0
- policyengine_us/parameters/gov/states/tx/twc/ccs/assets/limit.yaml +11 -0
- policyengine_us/parameters/gov/states/tx/twc/ccs/copay/rate/additional_child.yaml +13 -0
- policyengine_us/parameters/gov/states/tx/twc/ccs/copay/rate/first_child.yaml +55 -0
- policyengine_us/parameters/gov/states/tx/twc/ccs/copay/rate/maximum.yaml +11 -0
- policyengine_us/parameters/gov/states/tx/twc/ccs/income/smi_rate.yaml +11 -0
- policyengine_us/parameters/gov/states/tx/twc/ccs/income/sources.yaml +23 -0
- policyengine_us/parameters/gov/states/tx/twc/ccs/payment/rates.yaml +10459 -0
- policyengine_us/parameters/gov/states/tx/twc/ccs/region/alamo.yaml +25 -0
- policyengine_us/parameters/gov/states/tx/twc/ccs/region/borderplex.yaml +18 -0
- policyengine_us/parameters/gov/states/tx/twc/ccs/region/brazos_valley.yaml +19 -0
- policyengine_us/parameters/gov/states/tx/twc/ccs/region/cameron_county.yaml +13 -0
- policyengine_us/parameters/gov/states/tx/twc/ccs/region/capital_area.yaml +13 -0
- policyengine_us/parameters/gov/states/tx/twc/ccs/region/central_texas.yaml +19 -0
- policyengine_us/parameters/gov/states/tx/twc/ccs/region/coastal_bend.yaml +24 -0
- policyengine_us/parameters/gov/states/tx/twc/ccs/region/concho_valley.yaml +25 -0
- policyengine_us/parameters/gov/states/tx/twc/ccs/region/dallas_county.yaml +13 -0
- policyengine_us/parameters/gov/states/tx/twc/ccs/region/deep_east.yaml +24 -0
- policyengine_us/parameters/gov/states/tx/twc/ccs/region/east_texas.yaml +26 -0
- policyengine_us/parameters/gov/states/tx/twc/ccs/region/golden_crescent.yaml +19 -0
- policyengine_us/parameters/gov/states/tx/twc/ccs/region/gulf_coast.yaml +25 -0
- policyengine_us/parameters/gov/states/tx/twc/ccs/region/heart_of_texas.yaml +18 -0
- policyengine_us/parameters/gov/states/tx/twc/ccs/region/lower_rio.yaml +15 -0
- policyengine_us/parameters/gov/states/tx/twc/ccs/region/middle_rio.yaml +21 -0
- policyengine_us/parameters/gov/states/tx/twc/ccs/region/north_central.yaml +26 -0
- policyengine_us/parameters/gov/states/tx/twc/ccs/region/north_texas.yaml +23 -0
- policyengine_us/parameters/gov/states/tx/twc/ccs/region/northeast_texas.yaml +21 -0
- policyengine_us/parameters/gov/states/tx/twc/ccs/region/panhandle.yaml +38 -0
- policyengine_us/parameters/gov/states/tx/twc/ccs/region/permian_basin.yaml +29 -0
- policyengine_us/parameters/gov/states/tx/twc/ccs/region/rural_capital.yaml +21 -0
- policyengine_us/parameters/gov/states/tx/twc/ccs/region/south_plains.yaml +27 -0
- policyengine_us/parameters/gov/states/tx/twc/ccs/region/south_texas.yaml +15 -0
- policyengine_us/parameters/gov/states/tx/twc/ccs/region/southeast.yaml +15 -0
- policyengine_us/parameters/gov/states/tx/twc/ccs/region/tarrant_county.yaml +13 -0
- policyengine_us/parameters/gov/states/tx/twc/ccs/region/texoma.yaml +15 -0
- policyengine_us/parameters/gov/states/tx/twc/ccs/region/west_central.yaml +31 -0
- policyengine_us/parameters/gov/states/tx/twc/ccs/work_requirements/single_parent.yaml +11 -0
- policyengine_us/parameters/gov/states/tx/twc/ccs/work_requirements/two_parent.yaml +11 -0
- policyengine_us/parameters/gov/states/va/tax/income/credits/non_refundable.yaml +5 -1
- policyengine_us/parameters/gov/states/va/tax/income/rebate/amount.yaml +10 -0
- policyengine_us/parameters/gov/territories/pr/tax/income/credits/refundable.yaml +2 -0
- policyengine_us/parameters/gov/territories/pr/tax/income/tax_rate/amount.yaml +35 -0
- policyengine_us/parameters/gov/usda/snap/student/child_age_limit/single_parent.yaml +12 -0
- policyengine_us/parameters/gov/usda/snap/student/child_age_limit/two_parent.yaml +12 -0
- policyengine_us/parameters/gov/usda/snap/work_requirements/general/age_threshold/caring_dependent_child.yaml +1 -1
- policyengine_us/parameters/gov/usda/snap/work_requirements/general/age_threshold/exempted.yaml +1 -1
- policyengine_us/parameters/gov/usda/snap/work_requirements/general/weekly_hours_threshold.yaml +1 -1
- policyengine_us/parameters/simulation/disabled_programs.yaml +0 -1
- policyengine_us/reforms/aca/aca_ptc_additional_bracket.py +2 -2
- policyengine_us/reforms/aca/aca_ptc_simplified_bracket.py +2 -2
- policyengine_us/reforms/additional_tax_bracket/additional_tax_bracket_reform.py +10 -7
- policyengine_us/reforms/biden/budget_2025/capital_gains_tax_increase.py +5 -7
- policyengine_us/reforms/congress/tlaib/__init__.py +4 -3
- policyengine_us/reforms/congress/tlaib/economic_dignity_for_all_agenda/__init__.py +9 -0
- policyengine_us/reforms/congress/tlaib/economic_dignity_for_all_agenda/edaa_end_child_poverty_act.py +237 -0
- policyengine_us/reforms/ctc/ctc_per_child_phase_out.py +36 -3
- policyengine_us/reforms/harris/capital_gains/harris_capital_gains.py +7 -7
- policyengine_us/reforms/reforms.py +18 -4
- policyengine_us/reforms/states/ri/__init__.py +2 -0
- policyengine_us/reforms/states/ri/ctc/__init__.py +1 -0
- policyengine_us/reforms/states/ri/ctc/ri_ctc_reform.py +207 -0
- policyengine_us/reforms/states/ri/exemption/__init__.py +1 -0
- policyengine_us/reforms/states/ri/exemption/ri_exemption_reform.py +167 -0
- policyengine_us/reforms/states/ut/__init__.py +3 -0
- policyengine_us/reforms/states/ut/ut_refundable_eitc.py +118 -0
- policyengine_us/tests/policy/baseline/gov/aca/ptc/aca_ptc.yaml +3 -3
- policyengine_us/tests/policy/baseline/gov/aca/ptc/aca_required_contribution_percentage.yaml +71 -0
- policyengine_us/tests/policy/baseline/gov/aca/ptc/integration.yaml +1 -1
- policyengine_us/tests/policy/baseline/gov/aca/ptc/separate_esi.yaml +2 -2
- policyengine_us/tests/policy/baseline/gov/ed/pell_grant/pell_grant_simplified_formula_applies.yaml +1 -1
- policyengine_us/tests/policy/baseline/gov/hhs/tanf/tanf_fpg.yaml +53 -0
- policyengine_us/tests/policy/baseline/gov/irs/integration/us_itemize.yaml +1 -1
- policyengine_us/tests/policy/baseline/gov/irs/tax/federal_income/alternative_minimum_tax/exemption/amt_exemption.yaml +68 -0
- policyengine_us/tests/policy/baseline/gov/irs/tax/federal_income/alternative_minimum_tax/integration.yaml +26 -0
- policyengine_us/tests/policy/baseline/gov/ssa/ssi/integration_tests.yaml +150 -4
- policyengine_us/tests/policy/baseline/gov/states/ca/tax/income/integration.yaml +50 -0
- policyengine_us/tests/policy/baseline/gov/states/co/tax/income/credits/care_worker/co_care_worker_credit.yaml +64 -0
- policyengine_us/tests/policy/baseline/gov/states/co/tax/income/credits/care_worker/co_care_worker_credit_eligible.yaml +122 -0
- policyengine_us/tests/policy/baseline/gov/states/co/tax/income/credits/care_worker/co_care_worker_credit_eligible_care_worker_count.yaml +65 -0
- policyengine_us/tests/policy/baseline/gov/states/co/tax/income/credits/co_tabor_cash_back.yaml +71 -0
- policyengine_us/tests/policy/baseline/gov/states/co/tax/income/integration.yaml +38 -0
- policyengine_us/tests/policy/baseline/gov/states/ga/tax/income/credits/ga_itemizer_credit.yaml +44 -0
- policyengine_us/tests/policy/baseline/gov/states/ga/tax/income/integration.yaml +47 -0
- policyengine_us/tests/policy/baseline/gov/states/ga/tax/income/subtractions/retirement/ga_retirement_exclusion_countable_earned_income.yaml +17 -0
- policyengine_us/tests/policy/baseline/gov/states/hi/tax/income/alternative_tax/hi_alternative_tax_on_capital_gains_eligible.yaml +0 -8
- policyengine_us/tests/policy/baseline/gov/states/hi/tax/income/credits/cdcc/hi_cdcc.yaml +4 -0
- policyengine_us/tests/policy/baseline/gov/states/hi/tax/income/credits/cdcc/hi_cdcc_eligible.yaml +15 -0
- policyengine_us/tests/policy/baseline/gov/states/hi/tax/income/credits/hi_act_115_rebate.yaml +35 -0
- policyengine_us/tests/policy/baseline/gov/states/hi/tax/income/integration.yaml +159 -0
- policyengine_us/tests/policy/baseline/gov/states/il/tax/income/credits/il_income_tax_rebate.yaml +49 -0
- policyengine_us/tests/policy/baseline/gov/states/il/tax/income/credits/il_income_tax_rebate_eligible.yaml +35 -0
- policyengine_us/tests/policy/baseline/gov/states/in/tax/income/credits/in_automatic_refund_rebate.yaml +47 -0
- policyengine_us/tests/policy/baseline/gov/states/ks/tax/income/ks_fstc.yaml +4 -4
- policyengine_us/tests/policy/baseline/gov/states/ks/tax/income/ks_integration.yaml +48 -0
- policyengine_us/tests/policy/baseline/gov/states/ma/dta/ssp/ma_state_supplement.yaml +2 -0
- policyengine_us/tests/policy/baseline/gov/states/ma/dta/tcap/eaedc/dependent_care_deduction/ma_eaedc_dependent_care_deduction.yaml +13 -13
- policyengine_us/tests/policy/baseline/gov/states/ma/dta/tcap/eaedc/dependent_care_deduction/ma_eaedc_dependent_care_deduction_person.yaml +8 -8
- policyengine_us/tests/policy/baseline/gov/states/ma/dta/tcap/eaedc/ma_eaedc.yaml +2 -2
- policyengine_us/tests/policy/baseline/gov/states/ma/dta/tcap/tafdc/income/deductions/ma_tafdc_dependent_care_deduction_person.yaml +6 -6
- policyengine_us/tests/policy/baseline/gov/states/ma/dta/tcap/tafdc/income/earned/ma_tafdc_partially_disregarded_earned_income.yaml +7 -7
- policyengine_us/tests/policy/baseline/gov/states/ma/dta/tcap/tafdc/integration.yaml +14 -14
- policyengine_us/tests/policy/baseline/gov/states/ma/dta/tcap/tafdc/ma_tafdc.yaml +1 -1
- policyengine_us/tests/policy/baseline/gov/states/ma/eec/ccfa/copay/ma_ccfa_total_copay.yaml +4 -4
- policyengine_us/tests/policy/baseline/gov/states/ma/eec/ccfa/eligibility/ma_ccfa_activity_eligible.yaml +20 -20
- policyengine_us/tests/policy/baseline/gov/states/ma/eec/ccfa/ma_ccfa.yaml +7 -7
- policyengine_us/tests/policy/baseline/gov/states/ma/tax/income/credits/ma_taxpayer_refund_rebate.yaml +42 -0
- policyengine_us/tests/policy/baseline/gov/states/ma/tax/income/integration_ma.yaml +6 -0
- policyengine_us/tests/policy/baseline/gov/states/me/tax/income/credits/me_relief_rebate.yaml +26 -0
- policyengine_us/tests/policy/baseline/gov/states/me/tax/income/credits/me_relief_rebate_eligible.yaml +35 -0
- policyengine_us/tests/policy/baseline/gov/states/mn/tax/income/credits/mn_child_and_working_families_credits_ctc_eligible_child.yaml +26 -0
- policyengine_us/tests/policy/baseline/gov/states/mn/tax/income/mn_integration.yaml +55 -0
- policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/integration.yaml +3 -0
- policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/credits/cdcc/nj_cdcc.yaml +8 -8
- policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/integation.yaml +57 -0
- policyengine_us/tests/policy/baseline/gov/states/nm/tax/income/integration.yaml +60 -0
- policyengine_us/tests/policy/baseline/gov/states/oh/tax/income/credits/oh_cdcc.yaml +4 -4
- policyengine_us/tests/policy/baseline/gov/states/oh/tax/income/integration.yaml +59 -0
- policyengine_us/tests/policy/baseline/gov/states/pa/tax/income/credits/pa_eitc.yaml +26 -0
- policyengine_us/tests/policy/baseline/gov/states/ri/tax/income/integration.yaml +47 -0
- policyengine_us/tests/policy/baseline/gov/states/sc/tax/income/credits/sc_2022_rebate.yaml +76 -0
- policyengine_us/tests/policy/baseline/gov/states/sc/tax/income/credits/sc_cdcc.yaml +9 -9
- policyengine_us/tests/policy/baseline/gov/states/sc/tax/income/integration.yaml +58 -0
- policyengine_us/tests/policy/baseline/gov/states/tx/dta/csfp/tx_dta_csfp_income_eligible.yaml +15 -0
- policyengine_us/tests/policy/baseline/gov/states/tx/twc/ccs/copay/tx_ccs_copay.yaml +165 -0
- policyengine_us/tests/policy/baseline/gov/states/tx/twc/ccs/eligibility/tx_ccs_asset_eligible.yaml +67 -0
- policyengine_us/tests/policy/baseline/gov/states/tx/twc/ccs/eligibility/tx_ccs_eligible.yaml +114 -0
- policyengine_us/tests/policy/baseline/gov/states/tx/twc/ccs/eligibility/tx_ccs_eligible_child.yaml +172 -0
- policyengine_us/tests/policy/baseline/gov/states/tx/twc/ccs/eligibility/tx_ccs_income_eligible.yaml +65 -0
- policyengine_us/tests/policy/baseline/gov/states/tx/twc/ccs/eligibility/tx_ccs_work_exempt.yaml +24 -0
- policyengine_us/tests/policy/baseline/gov/states/tx/twc/ccs/eligibility/tx_ccs_work_requirement_eligible.yaml +155 -0
- policyengine_us/tests/policy/baseline/gov/states/tx/twc/ccs/payment/tx_ccs_payment_rate.yaml +224 -0
- policyengine_us/tests/policy/baseline/gov/states/tx/twc/ccs/tx_ccs.yaml +132 -0
- policyengine_us/tests/policy/baseline/gov/states/tx/twc/ccs/tx_ccs_child_age_category.yaml +127 -0
- policyengine_us/tests/policy/baseline/gov/states/tx/twc/ccs/tx_ccs_maximum_payment.yaml +141 -0
- policyengine_us/tests/policy/baseline/gov/states/tx/twc/ccs/tx_ccs_workforce_board_region.yaml +79 -0
- policyengine_us/tests/policy/baseline/gov/states/va/tax/income/integration.yaml +2 -0
- policyengine_us/tests/policy/baseline/gov/states/wi/tax/income/integration.yaml +48 -0
- policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/pr_normal_tax.yaml +31 -0
- policyengine_us/tests/policy/baseline/gov/test_categorical_eligibility_vectorization.yaml +41 -0
- policyengine_us/tests/policy/baseline/gov/usda/csfp/commodity_supplemental_food_program_eligible.yaml +171 -0
- policyengine_us/tests/policy/baseline/gov/usda/snap/eligibility/student/is_snap_higher_ed_student.yaml +23 -0
- policyengine_us/tests/policy/baseline/gov/usda/snap/eligibility/student/is_snap_ineligible_student.yaml +77 -6
- policyengine_us/tests/policy/baseline/gov/usda/snap/eligibility/student/meets_snap_parent_exception.yaml +345 -0
- policyengine_us/tests/policy/baseline/gov/usda/snap/eligibility/student/meets_snap_work_exception.yaml +47 -0
- policyengine_us/tests/policy/baseline/gov/usda/snap/eligibility/work_requirements/meets_snap_abawd_work_requirements.yaml +17 -17
- policyengine_us/tests/policy/baseline/gov/usda/snap/eligibility/work_requirements/meets_snap_general_work_requirements.yaml +7 -7
- policyengine_us/tests/policy/baseline/gov/usda/snap/income/deductions/self_employment_income/integration.yaml +6 -6
- policyengine_us/tests/policy/baseline/gov/usda/snap/income/deductions/self_employment_income/snap_self_employment_expense_deduction.yaml +4 -4
- policyengine_us/tests/policy/baseline/gov/usda/snap/income/deductions/self_employment_income/snap_self_employment_income_after_expense_deduction.yaml +1 -1
- policyengine_us/tests/policy/baseline/gov/usda/snap/income/federal_work_study_income_exclusion.yaml +24 -0
- policyengine_us/tests/policy/baseline/gov/usda/snap/income/snap_countable_earner.yaml +25 -0
- policyengine_us/tests/policy/baseline/gov/usda/snap/integration.yaml +1 -1
- policyengine_us/tests/policy/baseline/gov/usda/snap/snap.yaml +5 -5
- policyengine_us/tests/policy/contrib/aca/ptc_additional_bracket.yaml +12 -12
- policyengine_us/tests/policy/contrib/aca/ptc_simplified_bracket.yaml +12 -12
- policyengine_us/tests/policy/contrib/additional_tax_bracket/additional_tax_bracket_reform.yaml +4 -4
- policyengine_us/tests/policy/contrib/congress/tlaib/economic_dignity_for_all_agenda/edaa_end_child_poverty_act.yaml +198 -0
- policyengine_us/tests/policy/contrib/crfb/senior_deduction_extension.yaml +2 -2
- policyengine_us/tests/policy/contrib/ctc/integration.yaml +205 -2
- policyengine_us/tests/policy/contrib/states/ri/ctc_reform_test.yaml +321 -0
- policyengine_us/tests/policy/contrib/states/ri/exemption_reform_test.yaml +117 -0
- policyengine_us/tests/policy/contrib/states/ut/ut_refundable_eitc.yaml +214 -0
- policyengine_us/variables/gov/aca/ptc/aca_ptc.py +3 -1
- policyengine_us/variables/gov/aca/ptc/{aca_ptc_phase_out_rate.py → aca_required_contribution_percentage.py} +2 -2
- policyengine_us/variables/gov/ed/is_federal_work_study_participant.py +9 -0
- policyengine_us/variables/gov/ed/pell_grant/efc/pell_grant_simplified_formula_applies.py +1 -2
- policyengine_us/variables/gov/fcc/lifeline/is_lifeline_eligible.py +2 -2
- policyengine_us/variables/gov/hhs/head_start/early_head_start.py +2 -1
- policyengine_us/variables/gov/hhs/head_start/head_start.py +2 -1
- policyengine_us/variables/gov/hhs/head_start/is_head_start_categorically_eligible.py +1 -3
- policyengine_us/variables/gov/hhs/tanf/cash/income/tanf_gross_earned_income.py +13 -0
- policyengine_us/variables/gov/hhs/tanf/cash/income/tanf_gross_unearned_income.py +13 -0
- policyengine_us/variables/gov/hhs/tanf/tanf_fpg.py +28 -0
- policyengine_us/variables/gov/irs/tax/federal_income/alternative_minimum_tax/amt_tax_including_cg.py +5 -9
- policyengine_us/variables/gov/irs/tax/federal_income/alternative_minimum_tax/exemption/amt_exemption.py +47 -0
- policyengine_us/variables/gov/irs/tax/federal_income/alternative_minimum_tax/income/amt_income_less_exemptions.py +4 -22
- policyengine_us/variables/gov/irs/tax/federal_income/alternative_minimum_tax/regular_tax_before_credits.py +12 -13
- policyengine_us/variables/gov/irs/tax/federal_income/capital_gains/capital_gains_excluded_from_taxable_income.py +2 -2
- policyengine_us/variables/gov/irs/tax/federal_income/capital_gains/capital_gains_tax.py +5 -5
- policyengine_us/variables/gov/irs/tax/federal_income/capital_gains/dwks19.py +2 -2
- policyengine_us/variables/gov/ssa/ssi/eligibility/income/deemed/from_ineligible_spouse/is_ssi_spousal_deeming_applies.py +41 -0
- policyengine_us/variables/gov/ssa/ssi/eligibility/income/deemed/from_ineligible_spouse/ssi_income_deemed_from_ineligible_spouse.py +20 -20
- policyengine_us/variables/gov/ssa/ssi/ssi.py +22 -1
- policyengine_us/variables/gov/ssa/ssi/ssi_amount_if_eligible.py +26 -4
- policyengine_us/variables/gov/states/ca/cpuc/care/eligibility/ca_care_categorically_eligible.py +2 -2
- policyengine_us/variables/gov/states/co/tax/income/credits/care_worker/co_care_worker_credit.py +26 -0
- policyengine_us/variables/gov/states/co/tax/income/credits/care_worker/co_care_worker_credit_eligible.py +27 -0
- policyengine_us/variables/gov/states/co/tax/income/credits/care_worker/co_care_worker_credit_eligible_care_worker.py +10 -0
- policyengine_us/variables/gov/states/co/tax/income/credits/care_worker/co_care_worker_credit_eligible_care_worker_count.py +18 -0
- policyengine_us/variables/gov/states/co/tax/income/credits/co_tabor_cash_back.py +17 -0
- policyengine_us/variables/gov/states/ga/tax/income/credits/ga_itemizer_credit.py +19 -0
- policyengine_us/variables/gov/states/ga/tax/income/subtractions/retirement/ga_retirement_exclusion_countable_earned_income.py +5 -2
- policyengine_us/variables/gov/states/hi/tax/income/credits/cdcc/hi_cdcc.py +1 -1
- policyengine_us/variables/gov/states/hi/tax/income/credits/cdcc/hi_cdcc_eligible.py +14 -0
- policyengine_us/variables/gov/states/hi/tax/income/credits/hi_act_115_rebate.py +32 -0
- policyengine_us/variables/gov/states/il/tax/income/credits/il_income_tax_rebate.py +27 -0
- policyengine_us/variables/gov/states/il/tax/income/credits/il_income_tax_rebate_eligible.py +24 -0
- policyengine_us/variables/gov/states/in/tax/income/credits/in_automatic_refund_rebate.py +26 -0
- policyengine_us/variables/gov/states/ks/tax/income/credits/ks_fstc.py +1 -1
- policyengine_us/variables/gov/states/ma/dta/ssp/ma_state_supplement.py +1 -0
- policyengine_us/variables/gov/states/ma/dta/tcap/eaedc/dependent_care_deduction/ma_eaedc_dependent_care_deduction_person.py +1 -1
- policyengine_us/variables/gov/states/ma/dta/tcap/tafdc/income/deductions/ma_tafdc_dependent_care_deduction_person.py +1 -1
- policyengine_us/variables/gov/states/ma/eec/ccfa/eligibility/ma_ccfa_activity_eligible.py +3 -1
- policyengine_us/variables/gov/states/ma/tax/income/credits/ma_taxpayer_refund_rebate.py +29 -0
- policyengine_us/variables/gov/states/me/tax/income/credits/me_relief_rebate.py +16 -0
- policyengine_us/variables/gov/states/me/tax/income/credits/me_relief_rebate_eligible.py +17 -0
- policyengine_us/variables/gov/states/mn/tax/income/credits/mn_child_and_working_families_credits.py +5 -1
- policyengine_us/variables/gov/states/mn/tax/income/credits/mn_child_and_working_families_credits_ctc_eligible_child.py +24 -0
- policyengine_us/variables/gov/states/mt/tax/income/credits/rebate/mt_income_tax_rebate.py +1 -2
- policyengine_us/variables/gov/states/nj/tax/income/credits/cdcc/nj_cdcc.py +2 -2
- policyengine_us/variables/gov/states/oh/tax/income/credits/oh_cdcc.py +2 -2
- policyengine_us/variables/gov/states/pa/tax/income/credits/pa_eitc.py +16 -0
- policyengine_us/variables/gov/states/sc/tax/income/credits/cdcc/sc_cdcc.py +1 -1
- policyengine_us/variables/gov/states/sc/tax/income/credits/sc_2022_rebate.py +29 -0
- policyengine_us/variables/gov/states/tx/dta/csfp/tx_dta_csfp_income_eligible.py +14 -0
- policyengine_us/variables/gov/states/tx/twc/ccs/copay/tx_ccs_copay.py +40 -0
- policyengine_us/variables/gov/states/tx/twc/ccs/eligibility/tx_ccs_asset_eligible.py +16 -0
- policyengine_us/variables/gov/states/tx/twc/ccs/eligibility/tx_ccs_eligible.py +28 -0
- policyengine_us/variables/gov/states/tx/twc/ccs/eligibility/tx_ccs_eligible_child.py +22 -0
- policyengine_us/variables/gov/states/tx/twc/ccs/eligibility/tx_ccs_income_eligible.py +19 -0
- policyengine_us/variables/gov/states/tx/twc/ccs/eligibility/tx_ccs_work_exempt.py +26 -0
- policyengine_us/variables/gov/states/tx/twc/ccs/eligibility/tx_ccs_work_requirement_eligible.py +44 -0
- policyengine_us/variables/gov/states/tx/twc/ccs/payment/tx_ccs_care_schedule.py +18 -0
- policyengine_us/variables/gov/states/tx/twc/ccs/payment/tx_ccs_payment_rate.py +36 -0
- policyengine_us/variables/gov/states/tx/twc/ccs/payment/tx_ccs_provider_rating.py +21 -0
- policyengine_us/variables/gov/states/tx/twc/ccs/payment/tx_ccs_provider_type.py +19 -0
- policyengine_us/variables/gov/states/tx/twc/ccs/tx_ccs.py +21 -0
- policyengine_us/variables/gov/states/tx/twc/ccs/tx_ccs_child_age_category.py +41 -0
- policyengine_us/variables/gov/states/tx/twc/ccs/tx_ccs_countable_income.py +13 -0
- policyengine_us/variables/gov/states/tx/twc/ccs/tx_ccs_maximum_payment.py +15 -0
- policyengine_us/variables/gov/states/tx/twc/ccs/tx_ccs_workforce_board_region.py +68 -0
- policyengine_us/variables/gov/states/wi/tax/income/credits/married_couple/wi_married_couple_credit.py +7 -5
- policyengine_us/variables/gov/territories/pr/tax/income/pr_income_tax.py +14 -0
- policyengine_us/variables/gov/territories/pr/tax/income/pr_normal_tax.py +16 -0
- policyengine_us/variables/gov/territories/pr/tax/income/pr_regular_tax_before_credits.py +11 -0
- policyengine_us/variables/gov/territories/pr/tax/income/taxable_income/pr_net_taxable_income.py +11 -0
- policyengine_us/variables/gov/usda/csfp/commodity_supplemental_food_program_eligible.py +7 -2
- policyengine_us/variables/gov/usda/snap/eligibility/student/is_snap_higher_ed_student.py +17 -0
- policyengine_us/variables/gov/usda/snap/eligibility/student/is_snap_ineligible_student.py +47 -15
- policyengine_us/variables/gov/usda/snap/eligibility/student/meets_snap_parent_exception.py +42 -0
- policyengine_us/variables/gov/usda/snap/eligibility/student/meets_snap_work_exception.py +22 -0
- policyengine_us/variables/gov/usda/snap/eligibility/work_requirements/meets_snap_abawd_work_requirements.py +3 -1
- policyengine_us/variables/gov/usda/snap/eligibility/work_requirements/meets_snap_general_work_requirements.py +3 -1
- policyengine_us/variables/gov/usda/snap/income/deductions/self_employment/snap_self_employment_expense_deduction.py +1 -1
- policyengine_us/variables/gov/usda/snap/income/deductions/self_employment/snap_self_employment_income_after_expense_deduction.py +1 -1
- policyengine_us/variables/gov/usda/snap/income/deductions/snap_dependent_care_deduction.py +5 -1
- policyengine_us/variables/gov/usda/snap/income/snap_countable_earner.py +13 -2
- policyengine_us/variables/household/demographic/person/is_part_time_college_student.py +9 -0
- {policyengine_us-1.420.0.dist-info → policyengine_us-1.441.3.dist-info}/METADATA +1 -1
- {policyengine_us-1.420.0.dist-info → policyengine_us-1.441.3.dist-info}/RECORD +408 -233
- policyengine_us/parameters/gov/contrib/congress/tlaib/income_security_package/baby_bonus_act/age_limit.yaml +0 -8
- policyengine_us/parameters/gov/contrib/congress/tlaib/income_security_package/baby_bonus_act/amount.yaml +0 -13
- policyengine_us/parameters/gov/contrib/congress/tlaib/income_security_package/baby_bonus_act/in_effect.yaml +0 -8
- policyengine_us/parameters/gov/contrib/congress/tlaib/income_security_package/baby_bonus_act/min_birth_year.yaml +0 -8
- policyengine_us/parameters/gov/contrib/congress/tlaib/income_security_package/boost_act/amount.yaml +0 -13
- policyengine_us/parameters/gov/contrib/congress/tlaib/income_security_package/boost_act/in_effect.yaml +0 -8
- policyengine_us/parameters/gov/contrib/congress/tlaib/income_security_package/boost_act/max_age.yaml +0 -8
- policyengine_us/parameters/gov/contrib/congress/tlaib/income_security_package/boost_act/min_age.yaml +0 -8
- policyengine_us/parameters/gov/contrib/congress/tlaib/income_security_package/boost_act/tax/rate.yaml +0 -8
- policyengine_us/parameters/gov/contrib/congress/tlaib/income_security_package/boost_act/tax/threshold.yaml +0 -24
- policyengine_us/parameters/gov/contrib/harris/capital_gains/brackets.yaml +0 -194
- policyengine_us/parameters/gov/irs/capital_gains/brackets.yaml +0 -188
- policyengine_us/reforms/congress/tlaib/income_security_package/__init__.py +0 -17
- policyengine_us/reforms/congress/tlaib/income_security_package/income_security_package.py +0 -402
- policyengine_us/tests/policy/baseline/gov/aca/ptc/aca_ptc_phase_out_rate.yaml +0 -71
- policyengine_us/tests/policy/baseline/gov/states/hi/tax/income/credits/hi_low_income_household_renters/integration.yaml +0 -61
- policyengine_us/tests/policy/baseline/gov/states/ri/tax/income/agi/subtractions/taxable_retirement_income/integration.yaml +0 -45
- policyengine_us/tests/policy/contrib/congress/tlaib/income_security/integration.yaml +0 -154
- policyengine_us/tests/policy/contrib/congress/tlaib/income_security/state_integration.yaml +0 -115
- policyengine_us/tests/policy/contrib/congress/tlaib/income_security/test_individual_acts.yaml +0 -149
- policyengine_us/tests/policy/contrib/congress/tlaib/income_security/unit_tests.yaml +0 -272
- /policyengine_us/parameters/gov/aca/{ptc_phase_out_rate.yaml → required_contribution_percentage.yaml} +0 -0
- /policyengine_us/parameters/gov/contrib/congress/tlaib/{income_security_package → economic_dignity_for_all_agenda}/end_child_poverty_act/adult_dependent_credit/amount.yaml +0 -0
- /policyengine_us/parameters/gov/contrib/congress/tlaib/{income_security_package → economic_dignity_for_all_agenda}/end_child_poverty_act/child_benefit/age_limit.yaml +0 -0
- /policyengine_us/parameters/gov/contrib/congress/tlaib/{income_security_package → economic_dignity_for_all_agenda}/end_child_poverty_act/filer_credit/amount.yaml +0 -0
- /policyengine_us/parameters/gov/contrib/congress/tlaib/{income_security_package → economic_dignity_for_all_agenda}/end_child_poverty_act/filer_credit/eligibility/max_age.yaml +0 -0
- /policyengine_us/parameters/gov/contrib/congress/tlaib/{income_security_package → economic_dignity_for_all_agenda}/end_child_poverty_act/filer_credit/eligibility/min_age.yaml +0 -0
- /policyengine_us/parameters/gov/contrib/congress/tlaib/{income_security_package → economic_dignity_for_all_agenda}/end_child_poverty_act/filer_credit/phase_out/rate.yaml +0 -0
- /policyengine_us/parameters/gov/contrib/congress/tlaib/{income_security_package → economic_dignity_for_all_agenda}/end_child_poverty_act/filer_credit/phase_out/start.yaml +0 -0
- /policyengine_us/parameters/gov/contrib/congress/tlaib/{income_security_package → economic_dignity_for_all_agenda}/end_child_poverty_act/in_effect.yaml +0 -0
- {policyengine_us-1.420.0.dist-info → policyengine_us-1.441.3.dist-info}/WHEEL +0 -0
- {policyengine_us-1.420.0.dist-info → policyengine_us-1.441.3.dist-info}/entry_points.txt +0 -0
- {policyengine_us-1.420.0.dist-info → policyengine_us-1.441.3.dist-info}/licenses/LICENSE +0 -0
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@@ -1,12 +1,16 @@
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1
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-
description: Virginia non-refundable tax credits.
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1
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+
description: Virginia provides the following non-refundable tax credits.
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2
2
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values:
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3
3
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2021-01-01:
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4
4
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- va_non_refundable_eitc
|
|
5
|
+
- va_rebate
|
|
6
|
+
2022-01-01:
|
|
7
|
+
- va_non_refundable_eitc
|
|
5
8
|
2023-01-01:
|
|
6
9
|
- va_non_refundable_eitc
|
|
7
10
|
- va_rebate
|
|
8
11
|
2025-01-01:
|
|
9
12
|
- va_non_refundable_eitc
|
|
13
|
+
|
|
10
14
|
metadata:
|
|
11
15
|
unit: list
|
|
12
16
|
period: year
|
|
@@ -19,12 +19,22 @@ metadata:
|
|
|
19
19
|
# House Bill 1600 reauthorized rebate for tax year 2024
|
|
20
20
|
|
|
21
21
|
JOINT:
|
|
22
|
+
2021-01-01: 500
|
|
23
|
+
2022-01-01: 0
|
|
22
24
|
2023-01-01: 400
|
|
23
25
|
SINGLE:
|
|
26
|
+
2021-01-01: 250
|
|
27
|
+
2022-01-01: 0
|
|
24
28
|
2023-01-01: 200
|
|
25
29
|
SEPARATE:
|
|
30
|
+
2021-01-01: 250
|
|
31
|
+
2022-01-01: 0
|
|
26
32
|
2023-01-01: 200
|
|
27
33
|
HEAD_OF_HOUSEHOLD:
|
|
34
|
+
2021-01-01: 250
|
|
35
|
+
2022-01-01: 0
|
|
28
36
|
2023-01-01: 200
|
|
29
37
|
SURVIVING_SPOUSE:
|
|
38
|
+
2021-01-01: 250
|
|
39
|
+
2022-01-01: 0
|
|
30
40
|
2023-01-01: 200
|
|
@@ -0,0 +1,35 @@
|
|
|
1
|
+
description: Puerto Rico taxes individuals at this rate structure.
|
|
2
|
+
# NOTE: no separate thresholds given by the tax reference for separate filing statuses
|
|
3
|
+
# NOTE: no more recent tax rates since 2012 found in legal and tax code
|
|
4
|
+
brackets:
|
|
5
|
+
- threshold:
|
|
6
|
+
2012-12-31: 0
|
|
7
|
+
rate:
|
|
8
|
+
2012-12-31: 0
|
|
9
|
+
- threshold:
|
|
10
|
+
2012-12-31: 9_000
|
|
11
|
+
rate:
|
|
12
|
+
2012-12-31: 0.07
|
|
13
|
+
- threshold:
|
|
14
|
+
2012-12-31: 25_000
|
|
15
|
+
rate:
|
|
16
|
+
2012-12-31: 0.14
|
|
17
|
+
- threshold:
|
|
18
|
+
2012-12-31: 41_500
|
|
19
|
+
rate:
|
|
20
|
+
2012-12-31: 0.25
|
|
21
|
+
- threshold:
|
|
22
|
+
2012-12-31: 61_500
|
|
23
|
+
rate:
|
|
24
|
+
2012-12-31: 0.33
|
|
25
|
+
metadata:
|
|
26
|
+
rate_unit: /1
|
|
27
|
+
threshold_unit: currency_USD
|
|
28
|
+
type: marginal_rate
|
|
29
|
+
label: Puerto Rico tax rate
|
|
30
|
+
period: year
|
|
31
|
+
reference:
|
|
32
|
+
- title: Schedule CT Individual, Earned Income Credit, 2023
|
|
33
|
+
href: https://hacienda.pr.gov/sites/default/files/inst_individuals_2023.pdf#page=19
|
|
34
|
+
- title: P.R. Laws tit. 13, § 30061 (a)
|
|
35
|
+
href: https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1004/subchapter-a/30061/
|
|
@@ -0,0 +1,12 @@
|
|
|
1
|
+
description: The Department of Agriculture provides the Supplemental Nutrition Assistance Program to students if they are single parents caring for a child below this age.
|
|
2
|
+
|
|
3
|
+
values:
|
|
4
|
+
2005-01-01: 12
|
|
5
|
+
|
|
6
|
+
metadata:
|
|
7
|
+
unit: year
|
|
8
|
+
period: year
|
|
9
|
+
label: SNAP student single parent child age threshold
|
|
10
|
+
reference:
|
|
11
|
+
- title: 7 U.S. Code § 2015 - Eligibility disqualifications (e)(8)
|
|
12
|
+
href: https://www.law.cornell.edu/uscode/text/7/2015#e
|
|
@@ -0,0 +1,12 @@
|
|
|
1
|
+
description: The Department of Agriculture provides the Supplemental Nutrition Assistance Program to students if they are parents in two-parent households caring for a child below this age.
|
|
2
|
+
|
|
3
|
+
values:
|
|
4
|
+
2005-01-01: 6
|
|
5
|
+
|
|
6
|
+
metadata:
|
|
7
|
+
unit: year
|
|
8
|
+
period: year
|
|
9
|
+
label: SNAP student two-parent household child age threshold
|
|
10
|
+
reference:
|
|
11
|
+
- title: 7 U.S. Code § 2015 - Eligibility disqualifications (e)(5)(A)
|
|
12
|
+
href: https://www.law.cornell.edu/uscode/text/7/2015#e
|
|
@@ -1,4 +1,4 @@
|
|
|
1
|
-
description:
|
|
1
|
+
description: The Department of Agriculture exempts individuals caring for a dependent child under this age from the general work requirements under the Supplemental Nutrition Assistance Program.
|
|
2
2
|
values:
|
|
3
3
|
2019-01-01: 6
|
|
4
4
|
|
policyengine_us/parameters/gov/usda/snap/work_requirements/general/age_threshold/exempted.yaml
CHANGED
|
@@ -1,4 +1,4 @@
|
|
|
1
|
-
description:
|
|
1
|
+
description: The Department of Agriculture exempts individuals within these age brackets from the general work requirements under the Supplemental Nutrition Assistance Program.
|
|
2
2
|
metadata:
|
|
3
3
|
threshold_unit: year
|
|
4
4
|
amount_unit: bool
|
policyengine_us/parameters/gov/usda/snap/work_requirements/general/weekly_hours_threshold.yaml
CHANGED
|
@@ -1,4 +1,4 @@
|
|
|
1
|
-
description:
|
|
1
|
+
description: The Department of Agriculture limits the Supplemental Nutrition Assistance Program to individuals working more than this number of weekly hours from the general work requirements.
|
|
2
2
|
|
|
3
3
|
values:
|
|
4
4
|
2019-01-01: 30
|
|
@@ -3,7 +3,7 @@ from policyengine_core.periods import period as period_
|
|
|
3
3
|
|
|
4
4
|
|
|
5
5
|
def create_aca_ptc_additional_bracket() -> Reform:
|
|
6
|
-
class
|
|
6
|
+
class aca_required_contribution_percentage(Variable):
|
|
7
7
|
"""
|
|
8
8
|
ACA Premium Tax Credit phase-out rate with linear bracket extension.
|
|
9
9
|
|
|
@@ -90,7 +90,7 @@ def create_aca_ptc_additional_bracket() -> Reform:
|
|
|
90
90
|
|
|
91
91
|
class reform(Reform):
|
|
92
92
|
def apply(self):
|
|
93
|
-
self.update_variable(
|
|
93
|
+
self.update_variable(aca_required_contribution_percentage)
|
|
94
94
|
self.update_variable(is_aca_ptc_eligible)
|
|
95
95
|
|
|
96
96
|
return reform
|
|
@@ -3,7 +3,7 @@ from policyengine_core.periods import period as period_
|
|
|
3
3
|
|
|
4
4
|
|
|
5
5
|
def create_aca_ptc_simplified_bracket() -> Reform:
|
|
6
|
-
class
|
|
6
|
+
class aca_required_contribution_percentage(Variable):
|
|
7
7
|
"""
|
|
8
8
|
ACA Premium Tax Credit phase-out rate with simplified linear progression.
|
|
9
9
|
|
|
@@ -91,7 +91,7 @@ def create_aca_ptc_simplified_bracket() -> Reform:
|
|
|
91
91
|
|
|
92
92
|
class reform(Reform):
|
|
93
93
|
def apply(self):
|
|
94
|
-
self.update_variable(
|
|
94
|
+
self.update_variable(aca_required_contribution_percentage)
|
|
95
95
|
self.update_variable(is_aca_ptc_eligible)
|
|
96
96
|
|
|
97
97
|
return reform
|
|
@@ -13,29 +13,32 @@ def create_additional_tax_bracket() -> Reform:
|
|
|
13
13
|
unit = USD
|
|
14
14
|
|
|
15
15
|
def formula(tax_unit, period, parameters):
|
|
16
|
+
p = parameters(period).gov.irs
|
|
16
17
|
filing_status = tax_unit("filing_status", period)
|
|
17
18
|
dwks1 = tax_unit("taxable_income", period)
|
|
18
19
|
|
|
19
|
-
|
|
20
|
-
|
|
21
|
-
|
|
20
|
+
dwks16 = min_(
|
|
21
|
+
p.capital_gains.thresholds["1"][filing_status], dwks1
|
|
22
|
+
)
|
|
22
23
|
dwks17 = min_(tax_unit("dwks14", period), dwks16)
|
|
23
24
|
dwks20 = dwks16 - dwks17
|
|
24
|
-
lowest_rate_tax = capital_gains.rates["1"] * dwks20
|
|
25
|
+
lowest_rate_tax = p.capital_gains.rates["1"] * dwks20
|
|
25
26
|
# Break in worksheet lines
|
|
26
27
|
dwks13 = tax_unit("dwks13", period)
|
|
27
28
|
dwks21 = min_(dwks1, dwks13)
|
|
28
29
|
dwks22 = dwks20
|
|
29
30
|
dwks23 = max_(0, dwks21 - dwks22)
|
|
30
|
-
dwks25 = min_(
|
|
31
|
+
dwks25 = min_(
|
|
32
|
+
p.capital_gains.thresholds["2"][filing_status], dwks1
|
|
33
|
+
)
|
|
31
34
|
dwks19 = tax_unit("dwks19", period)
|
|
32
35
|
dwks26 = min_(dwks19, dwks20)
|
|
33
36
|
dwks27 = max_(0, dwks25 - dwks26)
|
|
34
37
|
dwks28 = min_(dwks23, dwks27)
|
|
35
|
-
dwks29 = capital_gains.rates["2"] * dwks28
|
|
38
|
+
dwks29 = p.capital_gains.rates["2"] * dwks28
|
|
36
39
|
dwks30 = dwks22 + dwks28
|
|
37
40
|
dwks31 = dwks21 - dwks30
|
|
38
|
-
dwks32 = capital_gains.rates["3"] * dwks31
|
|
41
|
+
dwks32 = p.capital_gains.rates["3"] * dwks31
|
|
39
42
|
# Break in worksheet lines
|
|
40
43
|
dwks33 = min_(
|
|
41
44
|
tax_unit("dwks09", period),
|
|
@@ -27,8 +27,8 @@ def create_capital_gains_tax_increase() -> Reform:
|
|
|
27
27
|
|
|
28
28
|
filing_status = tax_unit("filing_status", period)
|
|
29
29
|
|
|
30
|
-
first_threshold = cg.
|
|
31
|
-
second_threshold = cg.
|
|
30
|
+
first_threshold = cg.thresholds["1"][filing_status]
|
|
31
|
+
second_threshold = cg.thresholds["2"][filing_status]
|
|
32
32
|
|
|
33
33
|
income_ordinarily_under_second_rate = clip(
|
|
34
34
|
taxable_income, 0, first_threshold
|
|
@@ -92,11 +92,9 @@ def create_capital_gains_tax_increase() -> Reform:
|
|
|
92
92
|
)
|
|
93
93
|
|
|
94
94
|
main_cg_tax = (
|
|
95
|
-
cg_in_first_bracket_below_top_bracket * cg.
|
|
96
|
-
+ cg_in_second_bracket_below_top_bracket
|
|
97
|
-
* cg.
|
|
98
|
-
+ cg_in_third_bracket_below_top_bracket
|
|
99
|
-
* cg.brackets.rates["3"]
|
|
95
|
+
cg_in_first_bracket_below_top_bracket * cg.rates["1"]
|
|
96
|
+
+ cg_in_second_bracket_below_top_bracket * cg.rates["2"]
|
|
97
|
+
+ cg_in_third_bracket_below_top_bracket * cg.rates["3"]
|
|
100
98
|
+ new_cg_tax
|
|
101
99
|
)
|
|
102
100
|
|
|
@@ -1,7 +1,8 @@
|
|
|
1
1
|
from .end_child_poverty_act import (
|
|
2
2
|
create_end_child_poverty_act_reform,
|
|
3
|
+
end_child_poverty_act,
|
|
3
4
|
)
|
|
4
|
-
from .
|
|
5
|
-
|
|
6
|
-
|
|
5
|
+
from .economic_dignity_for_all_agenda import (
|
|
6
|
+
end_child_poverty_act as edaa_end_child_poverty_act,
|
|
7
|
+
create_end_child_poverty_act_reform as create_edaa_end_child_poverty_act_reform,
|
|
7
8
|
)
|
policyengine_us/reforms/congress/tlaib/economic_dignity_for_all_agenda/edaa_end_child_poverty_act.py
ADDED
|
@@ -0,0 +1,237 @@
|
|
|
1
|
+
from policyengine_us.model_api import *
|
|
2
|
+
|
|
3
|
+
|
|
4
|
+
def create_ecpa_only() -> Reform:
|
|
5
|
+
class ecpa_child_benefit(Variable):
|
|
6
|
+
value_type = float
|
|
7
|
+
entity = Person
|
|
8
|
+
definition_period = YEAR
|
|
9
|
+
label = "End Child Poverty Act child benefit"
|
|
10
|
+
unit = USD
|
|
11
|
+
documentation = (
|
|
12
|
+
"Universal child benefit under the End Child Poverty Act"
|
|
13
|
+
)
|
|
14
|
+
reference = "placeholder - bill not yet introduced"
|
|
15
|
+
|
|
16
|
+
def formula(person, period, parameters):
|
|
17
|
+
p = parameters(
|
|
18
|
+
period
|
|
19
|
+
).gov.contrib.congress.tlaib.economic_dignity_for_all_agenda.end_child_poverty_act
|
|
20
|
+
|
|
21
|
+
age = person("age", period)
|
|
22
|
+
is_eligible = age < p.child_benefit.age_limit
|
|
23
|
+
|
|
24
|
+
# Use FPG additional_person amount (CONTIGUOUS_US for all states), rounded to nearest $10
|
|
25
|
+
p_fpg = parameters(period).gov.hhs.fpg
|
|
26
|
+
fpg_amount = p_fpg.additional_person.CONTIGUOUS_US
|
|
27
|
+
amount = round(fpg_amount / 10) * 10
|
|
28
|
+
|
|
29
|
+
return is_eligible * amount
|
|
30
|
+
|
|
31
|
+
class ecpa_adult_dependent_credit(Variable):
|
|
32
|
+
value_type = float
|
|
33
|
+
entity = Person
|
|
34
|
+
definition_period = YEAR
|
|
35
|
+
label = "End Child Poverty Act adult dependent credit"
|
|
36
|
+
unit = USD
|
|
37
|
+
documentation = (
|
|
38
|
+
"Credit for adult dependents under the End Child Poverty Act"
|
|
39
|
+
)
|
|
40
|
+
reference = "placeholder - bill not yet introduced"
|
|
41
|
+
|
|
42
|
+
def formula(person, period, parameters):
|
|
43
|
+
p = parameters(
|
|
44
|
+
period
|
|
45
|
+
).gov.contrib.congress.tlaib.economic_dignity_for_all_agenda.end_child_poverty_act
|
|
46
|
+
|
|
47
|
+
age = person("age", period)
|
|
48
|
+
is_dependent = person("is_tax_unit_dependent", period)
|
|
49
|
+
|
|
50
|
+
is_eligible = (
|
|
51
|
+
age >= p.adult_dependent_credit.min_age
|
|
52
|
+
) & is_dependent
|
|
53
|
+
|
|
54
|
+
return is_eligible * p.adult_dependent_credit.amount
|
|
55
|
+
|
|
56
|
+
class ecpa_filer_credit(Variable):
|
|
57
|
+
value_type = float
|
|
58
|
+
entity = TaxUnit
|
|
59
|
+
definition_period = YEAR
|
|
60
|
+
label = "End Child Poverty Act filer credit"
|
|
61
|
+
unit = USD
|
|
62
|
+
documentation = "Filer credit under the End Child Poverty Act for eligible tax filers"
|
|
63
|
+
reference = "placeholder - bill not yet introduced"
|
|
64
|
+
|
|
65
|
+
def formula(tax_unit, period, parameters):
|
|
66
|
+
p = parameters(
|
|
67
|
+
period
|
|
68
|
+
).gov.contrib.congress.tlaib.economic_dignity_for_all_agenda.end_child_poverty_act
|
|
69
|
+
|
|
70
|
+
person = tax_unit.members
|
|
71
|
+
age = person("age", period)
|
|
72
|
+
|
|
73
|
+
is_head_or_spouse = person("is_tax_unit_head_or_spouse", period)
|
|
74
|
+
|
|
75
|
+
is_eligible_age = (age >= p.filer_credit.eligibility.min_age) & (
|
|
76
|
+
age < p.filer_credit.eligibility.max_age
|
|
77
|
+
)
|
|
78
|
+
is_eligible_filer = is_head_or_spouse & is_eligible_age
|
|
79
|
+
|
|
80
|
+
has_eligible_filer = tax_unit.any(is_eligible_filer)
|
|
81
|
+
|
|
82
|
+
filing_status = tax_unit("filing_status", period)
|
|
83
|
+
amount = p.filer_credit.amount[filing_status]
|
|
84
|
+
|
|
85
|
+
agi = tax_unit("adjusted_gross_income", period)
|
|
86
|
+
excess_agi = max_(
|
|
87
|
+
agi - p.filer_credit.phase_out.start[filing_status], 0
|
|
88
|
+
)
|
|
89
|
+
phase_out = excess_agi * p.filer_credit.phase_out.rate
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phased_out_amount = max_(amount - phase_out, 0)
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return has_eligible_filer * phased_out_amount
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class household_benefits(Variable):
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value_type = float
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entity = Household
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label = "benefits"
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unit = USD
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def formula(household, period, parameters):
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# Start with baseline benefits from parameters
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BENEFITS = list(
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parameters(period).gov.household.household_benefits
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)
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return add(household, period, BENEFITS)
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class spm_unit_benefits(Variable):
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value_type = float
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entity = SPMUnit
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label = "Benefits"
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unit = USD
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def formula(spm_unit, period, parameters):
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BENEFITS = [
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"social_security",
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"ssi",
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"ma_state_supplement",
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"ca_cvrp",
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"co_ccap_subsidy",
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"co_state_supplement",
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"co_oap",
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"snap",
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"wic",
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"free_school_meals",
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"reduced_price_school_meals",
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"spm_unit_broadband_subsidy",
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"spm_unit_energy_subsidy",
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"tanf",
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"high_efficiency_electric_home_rebate",
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"residential_efficiency_electrification_rebate",
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"unemployment_compensation",
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"ak_energy_relief",
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"basic_income",
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"ny_drive_clean_rebate",
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]
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BENEFITS.append("ecpa_child_benefit")
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if parameters(period).gov.contrib.ubi_center.flat_tax.deduct_ptc:
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BENEFITS.append("aca_ptc")
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if not parameters(period).gov.hud.abolition:
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BENEFITS.append("spm_unit_capped_housing_subsidy")
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return add(spm_unit, period, BENEFITS)
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class income_tax_refundable_credits(Variable):
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value_type = float
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entity = TaxUnit
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definition_period = YEAR
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label = "federal refundable income tax credits"
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unit = USD
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def formula(tax_unit, period, parameters):
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# Get standard refundable credits, excluding EITC and refundable CTC (ECPA replaces them)
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standard_credits = parameters(period).gov.irs.credits.refundable
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CREDITS = [
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c
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for c in standard_credits
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if c not in ["eitc", "refundable_ctc"]
|
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]
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base_credits = add(tax_unit, period, CREDITS) if CREDITS else 0
|
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# Add ECPA credits
|
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ecpa_filer = tax_unit("ecpa_filer_credit", period)
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ecpa_adult_dep = add(
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tax_unit, period, ["ecpa_adult_dependent_credit"]
|
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)
|
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return base_credits + ecpa_filer + ecpa_adult_dep
|
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+
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+
class income_tax_non_refundable_credits(Variable):
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+
value_type = float
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+
entity = TaxUnit
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definition_period = YEAR
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label = "federal non-refundable income tax credits"
|
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+
unit = USD
|
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+
|
|
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+
def formula(tax_unit, period, parameters):
|
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+
# Get the base list of non-refundable credits from parameters
|
|
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|
+
p = parameters(period).gov.irs.credits
|
|
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|
+
base_credits = list(p.non_refundable)
|
|
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|
+
|
|
192
|
+
# ECPA removes non_refundable_ctc from the list
|
|
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|
+
CREDITS = [c for c in base_credits if c != "non_refundable_ctc"]
|
|
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|
+
|
|
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|
+
return add(tax_unit, period, CREDITS)
|
|
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|
+
|
|
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+
class reform(Reform):
|
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|
+
def apply(self):
|
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|
+
# Update only ECPA variables
|
|
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|
+
self.update_variable(ecpa_child_benefit)
|
|
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|
+
self.update_variable(ecpa_adult_dependent_credit)
|
|
202
|
+
self.update_variable(ecpa_filer_credit)
|
|
203
|
+
self.update_variable(household_benefits)
|
|
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|
+
self.update_variable(spm_unit_benefits)
|
|
205
|
+
self.update_variable(income_tax_refundable_credits)
|
|
206
|
+
self.update_variable(income_tax_non_refundable_credits)
|
|
207
|
+
|
|
208
|
+
return reform
|
|
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|
+
|
|
210
|
+
|
|
211
|
+
end_child_poverty_act = create_ecpa_only()
|
|
212
|
+
|
|
213
|
+
|
|
214
|
+
def create_end_child_poverty_act_reform(
|
|
215
|
+
parameters, period, bypass: bool = False
|
|
216
|
+
):
|
|
217
|
+
"""Auto-application function for structural reforms."""
|
|
218
|
+
if bypass:
|
|
219
|
+
return create_ecpa_only()
|
|
220
|
+
|
|
221
|
+
from policyengine_core.periods import period as period_
|
|
222
|
+
|
|
223
|
+
p = parameters.gov.contrib.congress.tlaib.economic_dignity_for_all_agenda
|
|
224
|
+
|
|
225
|
+
reform_active = False
|
|
226
|
+
current_period = period_(period)
|
|
227
|
+
|
|
228
|
+
for i in range(5):
|
|
229
|
+
if p(current_period).end_child_poverty_act.in_effect:
|
|
230
|
+
reform_active = True
|
|
231
|
+
break
|
|
232
|
+
current_period = current_period.offset(1, "year")
|
|
233
|
+
|
|
234
|
+
if reform_active:
|
|
235
|
+
return create_ecpa_only()
|
|
236
|
+
else:
|
|
237
|
+
return None
|
|
@@ -29,7 +29,29 @@ def create_ctc_per_child_phase_out() -> Reform:
|
|
|
29
29
|
excess = max_(0, income - phase_out_threshold)
|
|
30
30
|
increments = np.ceil(excess / p.increment)
|
|
31
31
|
reduction_amount = p.amount * qualifying_children
|
|
32
|
-
|
|
32
|
+
base_reduction_uncapped = increments * reduction_amount
|
|
33
|
+
|
|
34
|
+
# Option to avoid overlap between regular and ARPA phase-outs
|
|
35
|
+
p_contrib = parameters(period).gov.contrib.ctc.per_child_phase_out
|
|
36
|
+
if p_contrib.avoid_overlap:
|
|
37
|
+
# Sequential application: ARPA phase-out reduces ARPA addition only,
|
|
38
|
+
# then regular phase-out applies to base + remaining ARPA
|
|
39
|
+
# NOTE: ctc_arpa_addition already has ARPA phase-out subtracted,
|
|
40
|
+
# so we only need to return the regular phase-out here
|
|
41
|
+
arpa_addition = tax_unit("ctc_arpa_addition", period)
|
|
42
|
+
base_ctc = tax_unit("ctc_maximum", period)
|
|
43
|
+
|
|
44
|
+
# Regular phase-out applies to base CTC + remaining ARPA addition
|
|
45
|
+
ctc_before_regular = base_ctc + arpa_addition
|
|
46
|
+
base_reduction = min_(
|
|
47
|
+
base_reduction_uncapped, ctc_before_regular
|
|
48
|
+
)
|
|
49
|
+
|
|
50
|
+
# Return only the regular phase-out
|
|
51
|
+
# ARPA phase-out is already applied in ctc_arpa_addition
|
|
52
|
+
return base_reduction
|
|
53
|
+
else:
|
|
54
|
+
return base_reduction_uncapped
|
|
33
55
|
|
|
34
56
|
class ctc_arpa_uncapped_phase_out(Variable):
|
|
35
57
|
value_type = float
|
|
@@ -47,9 +69,20 @@ def create_ctc_per_child_phase_out() -> Reform:
|
|
|
47
69
|
# The ARPA CTC has two phase-outs: the original, and a new phase-out
|
|
48
70
|
# applying before and only to the increase in the maximum CTC under ARPA.
|
|
49
71
|
# Calculate the income used to assess the new phase-out.
|
|
50
|
-
|
|
72
|
+
arpa_threshold = tax_unit("ctc_arpa_phase_out_threshold", period)
|
|
51
73
|
agi = tax_unit("adjusted_gross_income", period)
|
|
52
|
-
|
|
74
|
+
|
|
75
|
+
# Check if we should cap ARPA phase-out to avoid overlap with regular phase-out
|
|
76
|
+
p_contrib = parameters(period).gov.contrib.ctc.per_child_phase_out
|
|
77
|
+
if p_contrib.avoid_overlap:
|
|
78
|
+
# Cap the ARPA phase-out at the regular phase-out threshold
|
|
79
|
+
# so ARPA only applies to income between its threshold and the regular threshold
|
|
80
|
+
regular_threshold = tax_unit("ctc_phase_out_threshold", period)
|
|
81
|
+
capped_income = min_(agi, regular_threshold)
|
|
82
|
+
excess = max_(0, capped_income - arpa_threshold)
|
|
83
|
+
else:
|
|
84
|
+
excess = max_(0, agi - arpa_threshold)
|
|
85
|
+
|
|
53
86
|
increments = np.ceil(excess / p.increment)
|
|
54
87
|
qualifying_children = tax_unit("ctc_qualifying_children", period)
|
|
55
88
|
reduction_amount = p.amount * qualifying_children
|
|
@@ -29,9 +29,9 @@ def create_harris_capital_gains() -> Reform:
|
|
|
29
29
|
|
|
30
30
|
filing_status = tax_unit("filing_status", period)
|
|
31
31
|
|
|
32
|
-
first_threshold = p_ref.
|
|
33
|
-
second_threshold = p_ref.
|
|
34
|
-
third_threshold = p_ref.
|
|
32
|
+
first_threshold = p_ref.thresholds["1"][filing_status]
|
|
33
|
+
second_threshold = p_ref.thresholds["2"][filing_status]
|
|
34
|
+
third_threshold = p_ref.thresholds["3"][filing_status]
|
|
35
35
|
|
|
36
36
|
income_ordinarily_under_second_rate = clip(
|
|
37
37
|
taxable_income, 0, first_threshold
|
|
@@ -82,10 +82,10 @@ def create_harris_capital_gains() -> Reform:
|
|
|
82
82
|
)
|
|
83
83
|
|
|
84
84
|
main_cg_tax = (
|
|
85
|
-
cg_in_first_bracket * p_ref.
|
|
86
|
-
+ cg_in_second_bracket * p_ref.
|
|
87
|
-
+ cg_in_third_bracket * p_ref.
|
|
88
|
-
+ cg_in_fourth_bracket * p_ref.
|
|
85
|
+
cg_in_first_bracket * p_ref.rates["1"]
|
|
86
|
+
+ cg_in_second_bracket * p_ref.rates["2"]
|
|
87
|
+
+ cg_in_third_bracket * p_ref.rates["3"]
|
|
88
|
+
+ cg_in_fourth_bracket * p_ref.rates["4"]
|
|
89
89
|
)
|
|
90
90
|
|
|
91
91
|
unrecaptured_s_1250_gain = tax_unit(
|
|
@@ -28,8 +28,9 @@ from .harris.rent_relief_act.rent_relief_tax_credit import (
|
|
|
28
28
|
)
|
|
29
29
|
from .congress.tlaib import (
|
|
30
30
|
create_end_child_poverty_act_reform,
|
|
31
|
-
|
|
32
|
-
|
|
31
|
+
)
|
|
32
|
+
from .congress.tlaib.economic_dignity_for_all_agenda import (
|
|
33
|
+
create_end_child_poverty_act_reform as create_edaa_end_child_poverty_act_reform,
|
|
33
34
|
)
|
|
34
35
|
from .congress.tlaib.boost import (
|
|
35
36
|
create_boost_middle_class_tax_credit_reform,
|
|
@@ -100,6 +101,9 @@ from .reconciliation import (
|
|
|
100
101
|
from .states.mi.surtax import (
|
|
101
102
|
create_mi_surtax_reform,
|
|
102
103
|
)
|
|
104
|
+
from .states.ut import (
|
|
105
|
+
create_ut_refundable_eitc_reform,
|
|
106
|
+
)
|
|
103
107
|
from .additional_tax_bracket import (
|
|
104
108
|
create_additional_tax_bracket_reform,
|
|
105
109
|
)
|
|
@@ -110,6 +114,10 @@ from .crfb import (
|
|
|
110
114
|
create_non_refundable_ss_credit_reform,
|
|
111
115
|
create_senior_deduction_extension_reform,
|
|
112
116
|
)
|
|
117
|
+
from .states.ri.ctc.ri_ctc_reform import create_ri_ctc_reform
|
|
118
|
+
from .states.ri.exemption.ri_exemption_reform import (
|
|
119
|
+
create_ri_exemption_reform_fn,
|
|
120
|
+
)
|
|
113
121
|
from .aca import (
|
|
114
122
|
create_aca_ptc_additional_bracket_reform,
|
|
115
123
|
create_aca_ptc_simplified_bracket_reform,
|
|
@@ -166,7 +174,7 @@ def create_structural_reforms_from_parameters(parameters, period):
|
|
|
166
174
|
end_child_poverty_act = create_end_child_poverty_act_reform(
|
|
167
175
|
parameters, period
|
|
168
176
|
)
|
|
169
|
-
|
|
177
|
+
edaa_end_child_poverty_act = create_edaa_end_child_poverty_act_reform(
|
|
170
178
|
parameters, period
|
|
171
179
|
)
|
|
172
180
|
boost_middle_class_tax_credit = (
|
|
@@ -244,6 +252,7 @@ def create_structural_reforms_from_parameters(parameters, period):
|
|
|
244
252
|
parameters, period
|
|
245
253
|
)
|
|
246
254
|
mi_surtax = create_mi_surtax_reform(parameters, period)
|
|
255
|
+
ut_refundable_eitc = create_ut_refundable_eitc_reform(parameters, period)
|
|
247
256
|
|
|
248
257
|
american_worker_rebate_act = create_american_worker_rebate_act_reform(
|
|
249
258
|
parameters, period
|
|
@@ -257,6 +266,8 @@ def create_structural_reforms_from_parameters(parameters, period):
|
|
|
257
266
|
ctc_minimum_refundable_amount = (
|
|
258
267
|
create_ctc_minimum_refundable_amount_reform(parameters, period)
|
|
259
268
|
)
|
|
269
|
+
ri_ctc = create_ri_ctc_reform(parameters, period)
|
|
270
|
+
ri_exemption = create_ri_exemption_reform_fn(parameters, period)
|
|
260
271
|
aca_ptc_additional_bracket = create_aca_ptc_additional_bracket_reform(
|
|
261
272
|
parameters, period
|
|
262
273
|
)
|
|
@@ -282,7 +293,7 @@ def create_structural_reforms_from_parameters(parameters, period):
|
|
|
282
293
|
middle_class_tax_credit,
|
|
283
294
|
rent_relief_tax_credit,
|
|
284
295
|
end_child_poverty_act,
|
|
285
|
-
|
|
296
|
+
edaa_end_child_poverty_act,
|
|
286
297
|
boost_middle_class_tax_credit,
|
|
287
298
|
mn_walz_hf1938,
|
|
288
299
|
or_rebate_state_tax_exempt,
|
|
@@ -309,11 +320,14 @@ def create_structural_reforms_from_parameters(parameters, period):
|
|
|
309
320
|
reconciled_ssn_for_llc_and_aoc,
|
|
310
321
|
ctc_additional_bracket,
|
|
311
322
|
mi_surtax,
|
|
323
|
+
ut_refundable_eitc,
|
|
312
324
|
additional_tax_bracket,
|
|
313
325
|
american_worker_rebate_act,
|
|
314
326
|
ctc_per_child_phase_out,
|
|
315
327
|
ctc_per_child_phase_in,
|
|
316
328
|
ctc_minimum_refundable_amount,
|
|
329
|
+
ri_ctc,
|
|
330
|
+
ri_exemption,
|
|
317
331
|
aca_ptc_additional_bracket,
|
|
318
332
|
aca_ptc_simplified_bracket,
|
|
319
333
|
]
|