policyengine-us 1.420.0__py3-none-any.whl → 1.441.3__py3-none-any.whl

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Files changed (429) hide show
  1. policyengine_us/parameters/gov/aca/state_rating_area_cost.yaml +511 -12
  2. policyengine_us/parameters/gov/bls/cpi/c_cpi_u.yaml +23 -6
  3. policyengine_us/parameters/gov/bls/cpi/cpi_u.yaml +21 -18
  4. policyengine_us/parameters/gov/bls/cpi/cpi_w.yaml +25 -22
  5. policyengine_us/parameters/gov/contrib/congress/tlaib/{income_security_package → economic_dignity_for_all_agenda}/end_child_poverty_act/adult_dependent_credit/min_age.yaml +1 -1
  6. policyengine_us/parameters/gov/contrib/ctc/per_child_phase_out/avoid_overlap.yaml +7 -0
  7. policyengine_us/parameters/gov/contrib/harris/capital_gains/rates.yaml +12 -0
  8. policyengine_us/parameters/gov/contrib/harris/capital_gains/thresholds.yaml +168 -0
  9. policyengine_us/parameters/gov/contrib/states/ri/ctc/age_limit.yaml +9 -0
  10. policyengine_us/parameters/gov/contrib/states/ri/ctc/amount.yaml +9 -0
  11. policyengine_us/parameters/gov/contrib/states/ri/ctc/in_effect.yaml +9 -0
  12. policyengine_us/parameters/gov/contrib/states/ri/ctc/phaseout/rate.yaml +9 -0
  13. policyengine_us/parameters/gov/contrib/states/ri/ctc/phaseout/threshold.yaml +23 -0
  14. policyengine_us/parameters/gov/contrib/states/ri/ctc/refundability/cap.yaml +9 -0
  15. policyengine_us/parameters/gov/contrib/states/ri/ctc/young_child_boost/age_limit.yaml +9 -0
  16. policyengine_us/parameters/gov/contrib/states/ri/ctc/young_child_boost/amount.yaml +9 -0
  17. policyengine_us/parameters/gov/contrib/states/ri/dependent_exemption/age_limit/in_effect.yaml +9 -0
  18. policyengine_us/parameters/gov/contrib/states/ri/dependent_exemption/age_limit/threshold.yaml +9 -0
  19. policyengine_us/parameters/gov/contrib/states/ri/dependent_exemption/amount.yaml +15 -0
  20. policyengine_us/parameters/gov/contrib/states/ri/dependent_exemption/in_effect.yaml +9 -0
  21. policyengine_us/parameters/gov/contrib/states/ri/dependent_exemption/phaseout/rate.yaml +9 -0
  22. policyengine_us/parameters/gov/contrib/states/ri/dependent_exemption/phaseout/threshold.yaml +23 -0
  23. policyengine_us/parameters/gov/contrib/states/ut/eitc/in_effect.yaml +9 -0
  24. policyengine_us/parameters/gov/contrib/states/ut/eitc/max_age.yaml +9 -0
  25. policyengine_us/parameters/gov/hhs/medicaid/eligibility/categories/medically_needy/categories/child/child.yaml +0 -1
  26. policyengine_us/parameters/gov/hhs/medicaid/eligibility/categories/senior_or_disabled/income/limit/couple.yaml +60 -51
  27. policyengine_us/parameters/gov/hhs/medicaid/eligibility/categories/senior_or_disabled/income/limit/individual.yaml +60 -51
  28. policyengine_us/parameters/gov/hhs/tanf/cash/income/sources/earned.yaml +13 -0
  29. policyengine_us/parameters/gov/hhs/tanf/cash/income/sources/unearned.yaml +23 -0
  30. policyengine_us/parameters/gov/irs/ald/student_loan_interest/reduction/start.yaml +7 -1
  31. policyengine_us/parameters/gov/irs/capital_gains/rates.yaml +17 -0
  32. policyengine_us/parameters/gov/irs/capital_gains/thresholds.yaml +182 -0
  33. policyengine_us/parameters/gov/irs/credits/cdcc/eligibility/child_age.yaml +0 -1
  34. policyengine_us/parameters/gov/irs/credits/clean_vehicle/new/eligibility/min_kwh.yaml +0 -1
  35. policyengine_us/parameters/gov/irs/credits/clean_vehicle/used/eligibility/sale_price_limit.yaml +0 -1
  36. policyengine_us/parameters/gov/irs/credits/ctc/amount/base.yaml +14 -9
  37. policyengine_us/parameters/gov/irs/credits/ctc/refundable/individual_max.yaml +14 -7
  38. policyengine_us/parameters/gov/irs/credits/education/american_opportunity_credit/abolition.yaml +0 -1
  39. policyengine_us/parameters/gov/irs/credits/education/american_opportunity_credit/refundability.yaml +0 -1
  40. policyengine_us/parameters/gov/irs/credits/education/lifetime_learning_credit/abolition.yaml +0 -1
  41. policyengine_us/parameters/gov/irs/credits/education/lifetime_learning_credit/expense_limit.yaml +0 -1
  42. policyengine_us/parameters/gov/irs/credits/eitc/max.yaml +73 -81
  43. policyengine_us/parameters/gov/irs/credits/energy_efficient_home_improvement/cap/annual/advanced_main_air_circulating_fan.yaml +0 -1
  44. policyengine_us/parameters/gov/irs/credits/energy_efficient_home_improvement/cap/annual/door.yaml +0 -1
  45. policyengine_us/parameters/gov/irs/credits/energy_efficient_home_improvement/cap/annual/energy_efficient_central_air_conditioner.yaml +0 -1
  46. policyengine_us/parameters/gov/irs/credits/energy_efficient_home_improvement/cap/annual/heat_pump_heat_pump_water_heater_biomass_stove_boiler.yaml +0 -1
  47. policyengine_us/parameters/gov/irs/credits/energy_efficient_home_improvement/cap/annual/home_energy_audit.yaml +0 -1
  48. policyengine_us/parameters/gov/irs/credits/energy_efficient_home_improvement/cap/annual/qualified_furnace_or_hot_water_boiler.yaml +0 -1
  49. policyengine_us/parameters/gov/irs/credits/energy_efficient_home_improvement/cap/annual/roof.yaml +0 -1
  50. policyengine_us/parameters/gov/irs/credits/energy_efficient_home_improvement/cap/annual/total.yaml +0 -1
  51. policyengine_us/parameters/gov/irs/credits/energy_efficient_home_improvement/cap/annual/window.yaml +0 -1
  52. policyengine_us/parameters/gov/irs/credits/energy_efficient_home_improvement/cap/lifetime/total.yaml +0 -1
  53. policyengine_us/parameters/gov/irs/credits/energy_efficient_home_improvement/cap/lifetime/window.yaml +0 -1
  54. policyengine_us/parameters/gov/irs/credits/energy_efficient_home_improvement/in_effect.yaml +0 -1
  55. policyengine_us/parameters/gov/irs/credits/energy_efficient_home_improvement/qualified_expenditures/credits.yaml +0 -1
  56. policyengine_us/parameters/gov/irs/credits/energy_efficient_home_improvement/qualified_expenditures/heat_pump_heat_pump_water_heater_biomass_stove_boiler.yaml +0 -1
  57. policyengine_us/parameters/gov/irs/credits/energy_efficient_home_improvement/rates/home_energy_audit.yaml +0 -1
  58. policyengine_us/parameters/gov/irs/credits/energy_efficient_home_improvement/rates/improvements.yaml +0 -1
  59. policyengine_us/parameters/gov/irs/credits/energy_efficient_home_improvement/rates/property.yaml +0 -1
  60. policyengine_us/parameters/gov/irs/credits/premium_tax_credit/phase_out/ending_rate.yaml +0 -1
  61. policyengine_us/parameters/gov/irs/credits/premium_tax_credit/phase_out/starting_rate.yaml +0 -1
  62. policyengine_us/parameters/gov/irs/credits/recovery_rebate_credit/arpa/max/adult.yaml +0 -1
  63. policyengine_us/parameters/gov/irs/credits/recovery_rebate_credit/arpa/max/dependent.yaml +0 -1
  64. policyengine_us/parameters/gov/irs/credits/recovery_rebate_credit/arpa/phase_out/length.yaml +0 -1
  65. policyengine_us/parameters/gov/irs/credits/recovery_rebate_credit/arpa/phase_out/threshold.yaml +0 -1
  66. policyengine_us/parameters/gov/irs/credits/recovery_rebate_credit/caa/max/adult.yaml +0 -1
  67. policyengine_us/parameters/gov/irs/credits/recovery_rebate_credit/caa/max/child.yaml +0 -1
  68. policyengine_us/parameters/gov/irs/credits/recovery_rebate_credit/caa/phase_out/rate.yaml +0 -1
  69. policyengine_us/parameters/gov/irs/credits/recovery_rebate_credit/caa/phase_out/threshold.yaml +0 -1
  70. policyengine_us/parameters/gov/irs/credits/recovery_rebate_credit/cares/max/adult.yaml +0 -1
  71. policyengine_us/parameters/gov/irs/credits/recovery_rebate_credit/cares/max/child.yaml +0 -1
  72. policyengine_us/parameters/gov/irs/credits/recovery_rebate_credit/cares/phase_out/rate.yaml +0 -1
  73. policyengine_us/parameters/gov/irs/credits/recovery_rebate_credit/cares/phase_out/threshold.yaml +0 -1
  74. policyengine_us/parameters/gov/irs/credits/residential_clean_energy/applicable_percentage.yaml +0 -1
  75. policyengine_us/parameters/gov/irs/credits/residential_clean_energy/elements.yaml +0 -1
  76. policyengine_us/parameters/gov/irs/credits/residential_clean_energy/fuel_cell_cap_per_kw.yaml +0 -1
  77. policyengine_us/parameters/gov/irs/deductions/qbi/phase_out/start.yaml +19 -7
  78. policyengine_us/parameters/gov/irs/deductions/standard/aged_or_blind/age_threshold.yaml +0 -1
  79. policyengine_us/parameters/gov/irs/deductions/standard/aged_or_blind/amount.yaml +10 -52
  80. policyengine_us/parameters/gov/irs/deductions/standard/amount.yaml +16 -59
  81. policyengine_us/parameters/gov/irs/gross_income/retirement_contributions/catch_up/limit/401k.yaml +8 -1
  82. policyengine_us/parameters/gov/irs/gross_income/retirement_contributions/catch_up/limit/ira.yaml +7 -0
  83. policyengine_us/parameters/gov/irs/gross_income/retirement_contributions/limit/401k.yaml +6 -0
  84. policyengine_us/parameters/gov/irs/gross_income/retirement_contributions/limit/ira.yaml +5 -0
  85. policyengine_us/parameters/gov/irs/income/amt/exemption/amount.yaml +15 -59
  86. policyengine_us/parameters/gov/irs/income/amt/exemption/phase_out/start.yaml +11 -60
  87. policyengine_us/parameters/gov/irs/income/bracket.yaml +114 -213
  88. policyengine_us/parameters/gov/irs/payroll/medicare/additional/exclusion.yaml +0 -1
  89. policyengine_us/parameters/gov/states/ca/tax/income/agi/subtractions.yaml +1 -0
  90. policyengine_us/parameters/gov/states/co/tax/income/credits/care_worker/amount/joint.yaml +10 -0
  91. policyengine_us/parameters/gov/states/co/tax/income/credits/care_worker/amount/non_joint.yaml +10 -0
  92. policyengine_us/parameters/gov/states/co/tax/income/credits/care_worker/income_limit/joint.yaml +10 -0
  93. policyengine_us/parameters/gov/states/co/tax/income/credits/care_worker/income_limit/non_joint.yaml +10 -0
  94. policyengine_us/parameters/gov/states/co/tax/income/credits/refundable.yaml +11 -0
  95. policyengine_us/parameters/gov/states/co/tax/income/credits/sales_tax_refund/amount/scale.yaml +1 -1
  96. policyengine_us/parameters/gov/states/co/tax/income/credits/tabor/joint.yaml +12 -0
  97. policyengine_us/parameters/gov/states/co/tax/income/credits/tabor/single.yaml +12 -0
  98. policyengine_us/parameters/gov/states/de/tax/income/credits/refundable.yaml +2 -2
  99. policyengine_us/parameters/gov/states/de/tax/income/credits/relief_rebate/amount.yaml +1 -1
  100. policyengine_us/parameters/gov/states/ga/tax/income/credits/itemizer/amount.yaml +14 -0
  101. policyengine_us/parameters/gov/states/ga/tax/income/credits/non_refundable.yaml +8 -2
  102. policyengine_us/parameters/gov/states/ga/tax/income/credits/surplus_tax_rebate/amount.yaml +5 -5
  103. policyengine_us/parameters/gov/states/hi/tax/income/alternative_tax/availability.yaml +2 -3
  104. policyengine_us/parameters/gov/states/hi/tax/income/credits/act_115_rebate/joint.yaml +20 -0
  105. policyengine_us/parameters/gov/states/hi/tax/income/credits/act_115_rebate/single.yaml +20 -0
  106. policyengine_us/parameters/gov/states/hi/tax/income/credits/refundable.yaml +6 -0
  107. policyengine_us/parameters/gov/states/id/tax/income/credits/2022_rebate/floor.yaml +1 -1
  108. policyengine_us/parameters/gov/states/id/tax/income/credits/2022_rebate/rate.yaml +1 -1
  109. policyengine_us/parameters/gov/states/id/tax/income/credits/refundable.yaml +4 -4
  110. policyengine_us/parameters/gov/states/id/tax/income/credits/special_seasonal_rebate/floor.yaml +5 -5
  111. policyengine_us/parameters/gov/states/id/tax/income/credits/special_seasonal_rebate/rate.yaml +1 -1
  112. policyengine_us/parameters/gov/states/il/tax/income/credits/income_tax_rebate/amount/dependent.yaml +10 -0
  113. policyengine_us/parameters/gov/states/il/tax/income/credits/income_tax_rebate/amount/joint.yaml +20 -0
  114. policyengine_us/parameters/gov/states/il/tax/income/credits/income_tax_rebate/amount/other.yaml +20 -0
  115. policyengine_us/parameters/gov/states/il/tax/income/credits/income_tax_rebate/max_dependents.yaml +10 -0
  116. policyengine_us/parameters/gov/states/il/tax/income/credits/refundable.yaml +5 -0
  117. policyengine_us/parameters/gov/states/in/tax/income/credits/automatic_refund_rebate/amount/additional.yaml +10 -0
  118. policyengine_us/parameters/gov/states/in/tax/income/credits/automatic_refund_rebate/amount/base.yaml +12 -0
  119. policyengine_us/parameters/gov/states/in/tax/income/credits/refundable.yaml +6 -1
  120. policyengine_us/parameters/gov/states/ma/dta/tcap/gross_income/earned.yaml +2 -2
  121. policyengine_us/parameters/gov/states/ma/eec/ccfa/income/countable_income/sources.yaml +3 -3
  122. policyengine_us/parameters/gov/states/ma/tax/income/credits/refundable.yaml +12 -0
  123. policyengine_us/parameters/gov/states/ma/tax/income/credits/taxpayer_refund_rebate/rate.yaml +10 -0
  124. policyengine_us/parameters/gov/states/me/tax/income/credits/refundable.yaml +6 -0
  125. policyengine_us/parameters/gov/states/me/tax/income/credits/relief_rebate/amount.yaml +10 -0
  126. policyengine_us/parameters/gov/states/me/tax/income/credits/relief_rebate/income_limit.yaml +21 -0
  127. policyengine_us/parameters/gov/states/mn/tax/income/credits/cwfc/ctc/age_limit.yaml +14 -0
  128. policyengine_us/parameters/gov/states/mt/tax/income/credits/non_refundable.yaml +1 -4
  129. policyengine_us/parameters/gov/states/mt/tax/income/credits/rebate/amount.yaml +5 -5
  130. policyengine_us/parameters/gov/states/nm/tax/income/modified_gross_income.yaml +0 -1
  131. policyengine_us/parameters/gov/states/pa/tax/income/credits/eitc/match.yaml +10 -0
  132. policyengine_us/parameters/gov/states/pa/tax/income/credits/refundable.yaml +6 -0
  133. policyengine_us/parameters/gov/states/ri/tax/income/credits/child_tax_rebate/amount.yaml +1 -1
  134. policyengine_us/parameters/gov/states/ri/tax/income/credits/child_tax_rebate/limit/age.yaml +1 -1
  135. policyengine_us/parameters/gov/states/ri/tax/income/credits/child_tax_rebate/limit/child.yaml +1 -1
  136. policyengine_us/parameters/gov/states/ri/tax/income/credits/child_tax_rebate/limit/income.yaml +5 -5
  137. policyengine_us/parameters/gov/states/ri/tax/income/credits/refundable.yaml +1 -4
  138. policyengine_us/parameters/gov/states/sc/tax/income/credits/2022_rebate/amount.yaml +12 -0
  139. policyengine_us/parameters/gov/states/sc/tax/income/credits/non_refundable.yaml +7 -1
  140. policyengine_us/parameters/gov/states/tx/dta/csfp/fpg_limit.yaml +10 -0
  141. policyengine_us/parameters/gov/states/tx/twc/README.md +1 -0
  142. policyengine_us/parameters/gov/states/tx/twc/ccs/README.md +1 -0
  143. policyengine_us/parameters/gov/states/tx/twc/ccs/age_threshold/child.yaml +11 -0
  144. policyengine_us/parameters/gov/states/tx/twc/ccs/age_threshold/disabled_child.yaml +11 -0
  145. policyengine_us/parameters/gov/states/tx/twc/ccs/age_threshold/infant.yaml +11 -0
  146. policyengine_us/parameters/gov/states/tx/twc/ccs/age_threshold/school_age.yaml +11 -0
  147. policyengine_us/parameters/gov/states/tx/twc/ccs/age_threshold/toddler.yaml +11 -0
  148. policyengine_us/parameters/gov/states/tx/twc/ccs/assets/limit.yaml +11 -0
  149. policyengine_us/parameters/gov/states/tx/twc/ccs/copay/rate/additional_child.yaml +13 -0
  150. policyengine_us/parameters/gov/states/tx/twc/ccs/copay/rate/first_child.yaml +55 -0
  151. policyengine_us/parameters/gov/states/tx/twc/ccs/copay/rate/maximum.yaml +11 -0
  152. policyengine_us/parameters/gov/states/tx/twc/ccs/income/smi_rate.yaml +11 -0
  153. policyengine_us/parameters/gov/states/tx/twc/ccs/income/sources.yaml +23 -0
  154. policyengine_us/parameters/gov/states/tx/twc/ccs/payment/rates.yaml +10459 -0
  155. policyengine_us/parameters/gov/states/tx/twc/ccs/region/alamo.yaml +25 -0
  156. policyengine_us/parameters/gov/states/tx/twc/ccs/region/borderplex.yaml +18 -0
  157. policyengine_us/parameters/gov/states/tx/twc/ccs/region/brazos_valley.yaml +19 -0
  158. policyengine_us/parameters/gov/states/tx/twc/ccs/region/cameron_county.yaml +13 -0
  159. policyengine_us/parameters/gov/states/tx/twc/ccs/region/capital_area.yaml +13 -0
  160. policyengine_us/parameters/gov/states/tx/twc/ccs/region/central_texas.yaml +19 -0
  161. policyengine_us/parameters/gov/states/tx/twc/ccs/region/coastal_bend.yaml +24 -0
  162. policyengine_us/parameters/gov/states/tx/twc/ccs/region/concho_valley.yaml +25 -0
  163. policyengine_us/parameters/gov/states/tx/twc/ccs/region/dallas_county.yaml +13 -0
  164. policyengine_us/parameters/gov/states/tx/twc/ccs/region/deep_east.yaml +24 -0
  165. policyengine_us/parameters/gov/states/tx/twc/ccs/region/east_texas.yaml +26 -0
  166. policyengine_us/parameters/gov/states/tx/twc/ccs/region/golden_crescent.yaml +19 -0
  167. policyengine_us/parameters/gov/states/tx/twc/ccs/region/gulf_coast.yaml +25 -0
  168. policyengine_us/parameters/gov/states/tx/twc/ccs/region/heart_of_texas.yaml +18 -0
  169. policyengine_us/parameters/gov/states/tx/twc/ccs/region/lower_rio.yaml +15 -0
  170. policyengine_us/parameters/gov/states/tx/twc/ccs/region/middle_rio.yaml +21 -0
  171. policyengine_us/parameters/gov/states/tx/twc/ccs/region/north_central.yaml +26 -0
  172. policyengine_us/parameters/gov/states/tx/twc/ccs/region/north_texas.yaml +23 -0
  173. policyengine_us/parameters/gov/states/tx/twc/ccs/region/northeast_texas.yaml +21 -0
  174. policyengine_us/parameters/gov/states/tx/twc/ccs/region/panhandle.yaml +38 -0
  175. policyengine_us/parameters/gov/states/tx/twc/ccs/region/permian_basin.yaml +29 -0
  176. policyengine_us/parameters/gov/states/tx/twc/ccs/region/rural_capital.yaml +21 -0
  177. policyengine_us/parameters/gov/states/tx/twc/ccs/region/south_plains.yaml +27 -0
  178. policyengine_us/parameters/gov/states/tx/twc/ccs/region/south_texas.yaml +15 -0
  179. policyengine_us/parameters/gov/states/tx/twc/ccs/region/southeast.yaml +15 -0
  180. policyengine_us/parameters/gov/states/tx/twc/ccs/region/tarrant_county.yaml +13 -0
  181. policyengine_us/parameters/gov/states/tx/twc/ccs/region/texoma.yaml +15 -0
  182. policyengine_us/parameters/gov/states/tx/twc/ccs/region/west_central.yaml +31 -0
  183. policyengine_us/parameters/gov/states/tx/twc/ccs/work_requirements/single_parent.yaml +11 -0
  184. policyengine_us/parameters/gov/states/tx/twc/ccs/work_requirements/two_parent.yaml +11 -0
  185. policyengine_us/parameters/gov/states/va/tax/income/credits/non_refundable.yaml +5 -1
  186. policyengine_us/parameters/gov/states/va/tax/income/rebate/amount.yaml +10 -0
  187. policyengine_us/parameters/gov/territories/pr/tax/income/credits/refundable.yaml +2 -0
  188. policyengine_us/parameters/gov/territories/pr/tax/income/tax_rate/amount.yaml +35 -0
  189. policyengine_us/parameters/gov/usda/snap/student/child_age_limit/single_parent.yaml +12 -0
  190. policyengine_us/parameters/gov/usda/snap/student/child_age_limit/two_parent.yaml +12 -0
  191. policyengine_us/parameters/gov/usda/snap/work_requirements/general/age_threshold/caring_dependent_child.yaml +1 -1
  192. policyengine_us/parameters/gov/usda/snap/work_requirements/general/age_threshold/exempted.yaml +1 -1
  193. policyengine_us/parameters/gov/usda/snap/work_requirements/general/weekly_hours_threshold.yaml +1 -1
  194. policyengine_us/parameters/simulation/disabled_programs.yaml +0 -1
  195. policyengine_us/reforms/aca/aca_ptc_additional_bracket.py +2 -2
  196. policyengine_us/reforms/aca/aca_ptc_simplified_bracket.py +2 -2
  197. policyengine_us/reforms/additional_tax_bracket/additional_tax_bracket_reform.py +10 -7
  198. policyengine_us/reforms/biden/budget_2025/capital_gains_tax_increase.py +5 -7
  199. policyengine_us/reforms/congress/tlaib/__init__.py +4 -3
  200. policyengine_us/reforms/congress/tlaib/economic_dignity_for_all_agenda/__init__.py +9 -0
  201. policyengine_us/reforms/congress/tlaib/economic_dignity_for_all_agenda/edaa_end_child_poverty_act.py +237 -0
  202. policyengine_us/reforms/ctc/ctc_per_child_phase_out.py +36 -3
  203. policyengine_us/reforms/harris/capital_gains/harris_capital_gains.py +7 -7
  204. policyengine_us/reforms/reforms.py +18 -4
  205. policyengine_us/reforms/states/ri/__init__.py +2 -0
  206. policyengine_us/reforms/states/ri/ctc/__init__.py +1 -0
  207. policyengine_us/reforms/states/ri/ctc/ri_ctc_reform.py +207 -0
  208. policyengine_us/reforms/states/ri/exemption/__init__.py +1 -0
  209. policyengine_us/reforms/states/ri/exemption/ri_exemption_reform.py +167 -0
  210. policyengine_us/reforms/states/ut/__init__.py +3 -0
  211. policyengine_us/reforms/states/ut/ut_refundable_eitc.py +118 -0
  212. policyengine_us/tests/policy/baseline/gov/aca/ptc/aca_ptc.yaml +3 -3
  213. policyengine_us/tests/policy/baseline/gov/aca/ptc/aca_required_contribution_percentage.yaml +71 -0
  214. policyengine_us/tests/policy/baseline/gov/aca/ptc/integration.yaml +1 -1
  215. policyengine_us/tests/policy/baseline/gov/aca/ptc/separate_esi.yaml +2 -2
  216. policyengine_us/tests/policy/baseline/gov/ed/pell_grant/pell_grant_simplified_formula_applies.yaml +1 -1
  217. policyengine_us/tests/policy/baseline/gov/hhs/tanf/tanf_fpg.yaml +53 -0
  218. policyengine_us/tests/policy/baseline/gov/irs/integration/us_itemize.yaml +1 -1
  219. policyengine_us/tests/policy/baseline/gov/irs/tax/federal_income/alternative_minimum_tax/exemption/amt_exemption.yaml +68 -0
  220. policyengine_us/tests/policy/baseline/gov/irs/tax/federal_income/alternative_minimum_tax/integration.yaml +26 -0
  221. policyengine_us/tests/policy/baseline/gov/ssa/ssi/integration_tests.yaml +150 -4
  222. policyengine_us/tests/policy/baseline/gov/states/ca/tax/income/integration.yaml +50 -0
  223. policyengine_us/tests/policy/baseline/gov/states/co/tax/income/credits/care_worker/co_care_worker_credit.yaml +64 -0
  224. policyengine_us/tests/policy/baseline/gov/states/co/tax/income/credits/care_worker/co_care_worker_credit_eligible.yaml +122 -0
  225. policyengine_us/tests/policy/baseline/gov/states/co/tax/income/credits/care_worker/co_care_worker_credit_eligible_care_worker_count.yaml +65 -0
  226. policyengine_us/tests/policy/baseline/gov/states/co/tax/income/credits/co_tabor_cash_back.yaml +71 -0
  227. policyengine_us/tests/policy/baseline/gov/states/co/tax/income/integration.yaml +38 -0
  228. policyengine_us/tests/policy/baseline/gov/states/ga/tax/income/credits/ga_itemizer_credit.yaml +44 -0
  229. policyengine_us/tests/policy/baseline/gov/states/ga/tax/income/integration.yaml +47 -0
  230. policyengine_us/tests/policy/baseline/gov/states/ga/tax/income/subtractions/retirement/ga_retirement_exclusion_countable_earned_income.yaml +17 -0
  231. policyengine_us/tests/policy/baseline/gov/states/hi/tax/income/alternative_tax/hi_alternative_tax_on_capital_gains_eligible.yaml +0 -8
  232. policyengine_us/tests/policy/baseline/gov/states/hi/tax/income/credits/cdcc/hi_cdcc.yaml +4 -0
  233. policyengine_us/tests/policy/baseline/gov/states/hi/tax/income/credits/cdcc/hi_cdcc_eligible.yaml +15 -0
  234. policyengine_us/tests/policy/baseline/gov/states/hi/tax/income/credits/hi_act_115_rebate.yaml +35 -0
  235. policyengine_us/tests/policy/baseline/gov/states/hi/tax/income/integration.yaml +159 -0
  236. policyengine_us/tests/policy/baseline/gov/states/il/tax/income/credits/il_income_tax_rebate.yaml +49 -0
  237. policyengine_us/tests/policy/baseline/gov/states/il/tax/income/credits/il_income_tax_rebate_eligible.yaml +35 -0
  238. policyengine_us/tests/policy/baseline/gov/states/in/tax/income/credits/in_automatic_refund_rebate.yaml +47 -0
  239. policyengine_us/tests/policy/baseline/gov/states/ks/tax/income/ks_fstc.yaml +4 -4
  240. policyengine_us/tests/policy/baseline/gov/states/ks/tax/income/ks_integration.yaml +48 -0
  241. policyengine_us/tests/policy/baseline/gov/states/ma/dta/ssp/ma_state_supplement.yaml +2 -0
  242. policyengine_us/tests/policy/baseline/gov/states/ma/dta/tcap/eaedc/dependent_care_deduction/ma_eaedc_dependent_care_deduction.yaml +13 -13
  243. policyengine_us/tests/policy/baseline/gov/states/ma/dta/tcap/eaedc/dependent_care_deduction/ma_eaedc_dependent_care_deduction_person.yaml +8 -8
  244. policyengine_us/tests/policy/baseline/gov/states/ma/dta/tcap/eaedc/ma_eaedc.yaml +2 -2
  245. policyengine_us/tests/policy/baseline/gov/states/ma/dta/tcap/tafdc/income/deductions/ma_tafdc_dependent_care_deduction_person.yaml +6 -6
  246. policyengine_us/tests/policy/baseline/gov/states/ma/dta/tcap/tafdc/income/earned/ma_tafdc_partially_disregarded_earned_income.yaml +7 -7
  247. policyengine_us/tests/policy/baseline/gov/states/ma/dta/tcap/tafdc/integration.yaml +14 -14
  248. policyengine_us/tests/policy/baseline/gov/states/ma/dta/tcap/tafdc/ma_tafdc.yaml +1 -1
  249. policyengine_us/tests/policy/baseline/gov/states/ma/eec/ccfa/copay/ma_ccfa_total_copay.yaml +4 -4
  250. policyengine_us/tests/policy/baseline/gov/states/ma/eec/ccfa/eligibility/ma_ccfa_activity_eligible.yaml +20 -20
  251. policyengine_us/tests/policy/baseline/gov/states/ma/eec/ccfa/ma_ccfa.yaml +7 -7
  252. policyengine_us/tests/policy/baseline/gov/states/ma/tax/income/credits/ma_taxpayer_refund_rebate.yaml +42 -0
  253. policyengine_us/tests/policy/baseline/gov/states/ma/tax/income/integration_ma.yaml +6 -0
  254. policyengine_us/tests/policy/baseline/gov/states/me/tax/income/credits/me_relief_rebate.yaml +26 -0
  255. policyengine_us/tests/policy/baseline/gov/states/me/tax/income/credits/me_relief_rebate_eligible.yaml +35 -0
  256. policyengine_us/tests/policy/baseline/gov/states/mn/tax/income/credits/mn_child_and_working_families_credits_ctc_eligible_child.yaml +26 -0
  257. policyengine_us/tests/policy/baseline/gov/states/mn/tax/income/mn_integration.yaml +55 -0
  258. policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/integration.yaml +3 -0
  259. policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/credits/cdcc/nj_cdcc.yaml +8 -8
  260. policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/integation.yaml +57 -0
  261. policyengine_us/tests/policy/baseline/gov/states/nm/tax/income/integration.yaml +60 -0
  262. policyengine_us/tests/policy/baseline/gov/states/oh/tax/income/credits/oh_cdcc.yaml +4 -4
  263. policyengine_us/tests/policy/baseline/gov/states/oh/tax/income/integration.yaml +59 -0
  264. policyengine_us/tests/policy/baseline/gov/states/pa/tax/income/credits/pa_eitc.yaml +26 -0
  265. policyengine_us/tests/policy/baseline/gov/states/ri/tax/income/integration.yaml +47 -0
  266. policyengine_us/tests/policy/baseline/gov/states/sc/tax/income/credits/sc_2022_rebate.yaml +76 -0
  267. policyengine_us/tests/policy/baseline/gov/states/sc/tax/income/credits/sc_cdcc.yaml +9 -9
  268. policyengine_us/tests/policy/baseline/gov/states/sc/tax/income/integration.yaml +58 -0
  269. policyengine_us/tests/policy/baseline/gov/states/tx/dta/csfp/tx_dta_csfp_income_eligible.yaml +15 -0
  270. policyengine_us/tests/policy/baseline/gov/states/tx/twc/ccs/copay/tx_ccs_copay.yaml +165 -0
  271. policyengine_us/tests/policy/baseline/gov/states/tx/twc/ccs/eligibility/tx_ccs_asset_eligible.yaml +67 -0
  272. policyengine_us/tests/policy/baseline/gov/states/tx/twc/ccs/eligibility/tx_ccs_eligible.yaml +114 -0
  273. policyengine_us/tests/policy/baseline/gov/states/tx/twc/ccs/eligibility/tx_ccs_eligible_child.yaml +172 -0
  274. policyengine_us/tests/policy/baseline/gov/states/tx/twc/ccs/eligibility/tx_ccs_income_eligible.yaml +65 -0
  275. policyengine_us/tests/policy/baseline/gov/states/tx/twc/ccs/eligibility/tx_ccs_work_exempt.yaml +24 -0
  276. policyengine_us/tests/policy/baseline/gov/states/tx/twc/ccs/eligibility/tx_ccs_work_requirement_eligible.yaml +155 -0
  277. policyengine_us/tests/policy/baseline/gov/states/tx/twc/ccs/payment/tx_ccs_payment_rate.yaml +224 -0
  278. policyengine_us/tests/policy/baseline/gov/states/tx/twc/ccs/tx_ccs.yaml +132 -0
  279. policyengine_us/tests/policy/baseline/gov/states/tx/twc/ccs/tx_ccs_child_age_category.yaml +127 -0
  280. policyengine_us/tests/policy/baseline/gov/states/tx/twc/ccs/tx_ccs_maximum_payment.yaml +141 -0
  281. policyengine_us/tests/policy/baseline/gov/states/tx/twc/ccs/tx_ccs_workforce_board_region.yaml +79 -0
  282. policyengine_us/tests/policy/baseline/gov/states/va/tax/income/integration.yaml +2 -0
  283. policyengine_us/tests/policy/baseline/gov/states/wi/tax/income/integration.yaml +48 -0
  284. policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/pr_normal_tax.yaml +31 -0
  285. policyengine_us/tests/policy/baseline/gov/test_categorical_eligibility_vectorization.yaml +41 -0
  286. policyengine_us/tests/policy/baseline/gov/usda/csfp/commodity_supplemental_food_program_eligible.yaml +171 -0
  287. policyengine_us/tests/policy/baseline/gov/usda/snap/eligibility/student/is_snap_higher_ed_student.yaml +23 -0
  288. policyengine_us/tests/policy/baseline/gov/usda/snap/eligibility/student/is_snap_ineligible_student.yaml +77 -6
  289. policyengine_us/tests/policy/baseline/gov/usda/snap/eligibility/student/meets_snap_parent_exception.yaml +345 -0
  290. policyengine_us/tests/policy/baseline/gov/usda/snap/eligibility/student/meets_snap_work_exception.yaml +47 -0
  291. policyengine_us/tests/policy/baseline/gov/usda/snap/eligibility/work_requirements/meets_snap_abawd_work_requirements.yaml +17 -17
  292. policyengine_us/tests/policy/baseline/gov/usda/snap/eligibility/work_requirements/meets_snap_general_work_requirements.yaml +7 -7
  293. policyengine_us/tests/policy/baseline/gov/usda/snap/income/deductions/self_employment_income/integration.yaml +6 -6
  294. policyengine_us/tests/policy/baseline/gov/usda/snap/income/deductions/self_employment_income/snap_self_employment_expense_deduction.yaml +4 -4
  295. policyengine_us/tests/policy/baseline/gov/usda/snap/income/deductions/self_employment_income/snap_self_employment_income_after_expense_deduction.yaml +1 -1
  296. policyengine_us/tests/policy/baseline/gov/usda/snap/income/federal_work_study_income_exclusion.yaml +24 -0
  297. policyengine_us/tests/policy/baseline/gov/usda/snap/income/snap_countable_earner.yaml +25 -0
  298. policyengine_us/tests/policy/baseline/gov/usda/snap/integration.yaml +1 -1
  299. policyengine_us/tests/policy/baseline/gov/usda/snap/snap.yaml +5 -5
  300. policyengine_us/tests/policy/contrib/aca/ptc_additional_bracket.yaml +12 -12
  301. policyengine_us/tests/policy/contrib/aca/ptc_simplified_bracket.yaml +12 -12
  302. policyengine_us/tests/policy/contrib/additional_tax_bracket/additional_tax_bracket_reform.yaml +4 -4
  303. policyengine_us/tests/policy/contrib/congress/tlaib/economic_dignity_for_all_agenda/edaa_end_child_poverty_act.yaml +198 -0
  304. policyengine_us/tests/policy/contrib/crfb/senior_deduction_extension.yaml +2 -2
  305. policyengine_us/tests/policy/contrib/ctc/integration.yaml +205 -2
  306. policyengine_us/tests/policy/contrib/states/ri/ctc_reform_test.yaml +321 -0
  307. policyengine_us/tests/policy/contrib/states/ri/exemption_reform_test.yaml +117 -0
  308. policyengine_us/tests/policy/contrib/states/ut/ut_refundable_eitc.yaml +214 -0
  309. policyengine_us/variables/gov/aca/ptc/aca_ptc.py +3 -1
  310. policyengine_us/variables/gov/aca/ptc/{aca_ptc_phase_out_rate.py → aca_required_contribution_percentage.py} +2 -2
  311. policyengine_us/variables/gov/ed/is_federal_work_study_participant.py +9 -0
  312. policyengine_us/variables/gov/ed/pell_grant/efc/pell_grant_simplified_formula_applies.py +1 -2
  313. policyengine_us/variables/gov/fcc/lifeline/is_lifeline_eligible.py +2 -2
  314. policyengine_us/variables/gov/hhs/head_start/early_head_start.py +2 -1
  315. policyengine_us/variables/gov/hhs/head_start/head_start.py +2 -1
  316. policyengine_us/variables/gov/hhs/head_start/is_head_start_categorically_eligible.py +1 -3
  317. policyengine_us/variables/gov/hhs/tanf/cash/income/tanf_gross_earned_income.py +13 -0
  318. policyengine_us/variables/gov/hhs/tanf/cash/income/tanf_gross_unearned_income.py +13 -0
  319. policyengine_us/variables/gov/hhs/tanf/tanf_fpg.py +28 -0
  320. policyengine_us/variables/gov/irs/tax/federal_income/alternative_minimum_tax/amt_tax_including_cg.py +5 -9
  321. policyengine_us/variables/gov/irs/tax/federal_income/alternative_minimum_tax/exemption/amt_exemption.py +47 -0
  322. policyengine_us/variables/gov/irs/tax/federal_income/alternative_minimum_tax/income/amt_income_less_exemptions.py +4 -22
  323. policyengine_us/variables/gov/irs/tax/federal_income/alternative_minimum_tax/regular_tax_before_credits.py +12 -13
  324. policyengine_us/variables/gov/irs/tax/federal_income/capital_gains/capital_gains_excluded_from_taxable_income.py +2 -2
  325. policyengine_us/variables/gov/irs/tax/federal_income/capital_gains/capital_gains_tax.py +5 -5
  326. policyengine_us/variables/gov/irs/tax/federal_income/capital_gains/dwks19.py +2 -2
  327. policyengine_us/variables/gov/ssa/ssi/eligibility/income/deemed/from_ineligible_spouse/is_ssi_spousal_deeming_applies.py +41 -0
  328. policyengine_us/variables/gov/ssa/ssi/eligibility/income/deemed/from_ineligible_spouse/ssi_income_deemed_from_ineligible_spouse.py +20 -20
  329. policyengine_us/variables/gov/ssa/ssi/ssi.py +22 -1
  330. policyengine_us/variables/gov/ssa/ssi/ssi_amount_if_eligible.py +26 -4
  331. policyengine_us/variables/gov/states/ca/cpuc/care/eligibility/ca_care_categorically_eligible.py +2 -2
  332. policyengine_us/variables/gov/states/co/tax/income/credits/care_worker/co_care_worker_credit.py +26 -0
  333. policyengine_us/variables/gov/states/co/tax/income/credits/care_worker/co_care_worker_credit_eligible.py +27 -0
  334. policyengine_us/variables/gov/states/co/tax/income/credits/care_worker/co_care_worker_credit_eligible_care_worker.py +10 -0
  335. policyengine_us/variables/gov/states/co/tax/income/credits/care_worker/co_care_worker_credit_eligible_care_worker_count.py +18 -0
  336. policyengine_us/variables/gov/states/co/tax/income/credits/co_tabor_cash_back.py +17 -0
  337. policyengine_us/variables/gov/states/ga/tax/income/credits/ga_itemizer_credit.py +19 -0
  338. policyengine_us/variables/gov/states/ga/tax/income/subtractions/retirement/ga_retirement_exclusion_countable_earned_income.py +5 -2
  339. policyengine_us/variables/gov/states/hi/tax/income/credits/cdcc/hi_cdcc.py +1 -1
  340. policyengine_us/variables/gov/states/hi/tax/income/credits/cdcc/hi_cdcc_eligible.py +14 -0
  341. policyengine_us/variables/gov/states/hi/tax/income/credits/hi_act_115_rebate.py +32 -0
  342. policyengine_us/variables/gov/states/il/tax/income/credits/il_income_tax_rebate.py +27 -0
  343. policyengine_us/variables/gov/states/il/tax/income/credits/il_income_tax_rebate_eligible.py +24 -0
  344. policyengine_us/variables/gov/states/in/tax/income/credits/in_automatic_refund_rebate.py +26 -0
  345. policyengine_us/variables/gov/states/ks/tax/income/credits/ks_fstc.py +1 -1
  346. policyengine_us/variables/gov/states/ma/dta/ssp/ma_state_supplement.py +1 -0
  347. policyengine_us/variables/gov/states/ma/dta/tcap/eaedc/dependent_care_deduction/ma_eaedc_dependent_care_deduction_person.py +1 -1
  348. policyengine_us/variables/gov/states/ma/dta/tcap/tafdc/income/deductions/ma_tafdc_dependent_care_deduction_person.py +1 -1
  349. policyengine_us/variables/gov/states/ma/eec/ccfa/eligibility/ma_ccfa_activity_eligible.py +3 -1
  350. policyengine_us/variables/gov/states/ma/tax/income/credits/ma_taxpayer_refund_rebate.py +29 -0
  351. policyengine_us/variables/gov/states/me/tax/income/credits/me_relief_rebate.py +16 -0
  352. policyengine_us/variables/gov/states/me/tax/income/credits/me_relief_rebate_eligible.py +17 -0
  353. policyengine_us/variables/gov/states/mn/tax/income/credits/mn_child_and_working_families_credits.py +5 -1
  354. policyengine_us/variables/gov/states/mn/tax/income/credits/mn_child_and_working_families_credits_ctc_eligible_child.py +24 -0
  355. policyengine_us/variables/gov/states/mt/tax/income/credits/rebate/mt_income_tax_rebate.py +1 -2
  356. policyengine_us/variables/gov/states/nj/tax/income/credits/cdcc/nj_cdcc.py +2 -2
  357. policyengine_us/variables/gov/states/oh/tax/income/credits/oh_cdcc.py +2 -2
  358. policyengine_us/variables/gov/states/pa/tax/income/credits/pa_eitc.py +16 -0
  359. policyengine_us/variables/gov/states/sc/tax/income/credits/cdcc/sc_cdcc.py +1 -1
  360. policyengine_us/variables/gov/states/sc/tax/income/credits/sc_2022_rebate.py +29 -0
  361. policyengine_us/variables/gov/states/tx/dta/csfp/tx_dta_csfp_income_eligible.py +14 -0
  362. policyengine_us/variables/gov/states/tx/twc/ccs/copay/tx_ccs_copay.py +40 -0
  363. policyengine_us/variables/gov/states/tx/twc/ccs/eligibility/tx_ccs_asset_eligible.py +16 -0
  364. policyengine_us/variables/gov/states/tx/twc/ccs/eligibility/tx_ccs_eligible.py +28 -0
  365. policyengine_us/variables/gov/states/tx/twc/ccs/eligibility/tx_ccs_eligible_child.py +22 -0
  366. policyengine_us/variables/gov/states/tx/twc/ccs/eligibility/tx_ccs_income_eligible.py +19 -0
  367. policyengine_us/variables/gov/states/tx/twc/ccs/eligibility/tx_ccs_work_exempt.py +26 -0
  368. policyengine_us/variables/gov/states/tx/twc/ccs/eligibility/tx_ccs_work_requirement_eligible.py +44 -0
  369. policyengine_us/variables/gov/states/tx/twc/ccs/payment/tx_ccs_care_schedule.py +18 -0
  370. policyengine_us/variables/gov/states/tx/twc/ccs/payment/tx_ccs_payment_rate.py +36 -0
  371. policyengine_us/variables/gov/states/tx/twc/ccs/payment/tx_ccs_provider_rating.py +21 -0
  372. policyengine_us/variables/gov/states/tx/twc/ccs/payment/tx_ccs_provider_type.py +19 -0
  373. policyengine_us/variables/gov/states/tx/twc/ccs/tx_ccs.py +21 -0
  374. policyengine_us/variables/gov/states/tx/twc/ccs/tx_ccs_child_age_category.py +41 -0
  375. policyengine_us/variables/gov/states/tx/twc/ccs/tx_ccs_countable_income.py +13 -0
  376. policyengine_us/variables/gov/states/tx/twc/ccs/tx_ccs_maximum_payment.py +15 -0
  377. policyengine_us/variables/gov/states/tx/twc/ccs/tx_ccs_workforce_board_region.py +68 -0
  378. policyengine_us/variables/gov/states/wi/tax/income/credits/married_couple/wi_married_couple_credit.py +7 -5
  379. policyengine_us/variables/gov/territories/pr/tax/income/pr_income_tax.py +14 -0
  380. policyengine_us/variables/gov/territories/pr/tax/income/pr_normal_tax.py +16 -0
  381. policyengine_us/variables/gov/territories/pr/tax/income/pr_regular_tax_before_credits.py +11 -0
  382. policyengine_us/variables/gov/territories/pr/tax/income/taxable_income/pr_net_taxable_income.py +11 -0
  383. policyengine_us/variables/gov/usda/csfp/commodity_supplemental_food_program_eligible.py +7 -2
  384. policyengine_us/variables/gov/usda/snap/eligibility/student/is_snap_higher_ed_student.py +17 -0
  385. policyengine_us/variables/gov/usda/snap/eligibility/student/is_snap_ineligible_student.py +47 -15
  386. policyengine_us/variables/gov/usda/snap/eligibility/student/meets_snap_parent_exception.py +42 -0
  387. policyengine_us/variables/gov/usda/snap/eligibility/student/meets_snap_work_exception.py +22 -0
  388. policyengine_us/variables/gov/usda/snap/eligibility/work_requirements/meets_snap_abawd_work_requirements.py +3 -1
  389. policyengine_us/variables/gov/usda/snap/eligibility/work_requirements/meets_snap_general_work_requirements.py +3 -1
  390. policyengine_us/variables/gov/usda/snap/income/deductions/self_employment/snap_self_employment_expense_deduction.py +1 -1
  391. policyengine_us/variables/gov/usda/snap/income/deductions/self_employment/snap_self_employment_income_after_expense_deduction.py +1 -1
  392. policyengine_us/variables/gov/usda/snap/income/deductions/snap_dependent_care_deduction.py +5 -1
  393. policyengine_us/variables/gov/usda/snap/income/snap_countable_earner.py +13 -2
  394. policyengine_us/variables/household/demographic/person/is_part_time_college_student.py +9 -0
  395. {policyengine_us-1.420.0.dist-info → policyengine_us-1.441.3.dist-info}/METADATA +1 -1
  396. {policyengine_us-1.420.0.dist-info → policyengine_us-1.441.3.dist-info}/RECORD +408 -233
  397. policyengine_us/parameters/gov/contrib/congress/tlaib/income_security_package/baby_bonus_act/age_limit.yaml +0 -8
  398. policyengine_us/parameters/gov/contrib/congress/tlaib/income_security_package/baby_bonus_act/amount.yaml +0 -13
  399. policyengine_us/parameters/gov/contrib/congress/tlaib/income_security_package/baby_bonus_act/in_effect.yaml +0 -8
  400. policyengine_us/parameters/gov/contrib/congress/tlaib/income_security_package/baby_bonus_act/min_birth_year.yaml +0 -8
  401. policyengine_us/parameters/gov/contrib/congress/tlaib/income_security_package/boost_act/amount.yaml +0 -13
  402. policyengine_us/parameters/gov/contrib/congress/tlaib/income_security_package/boost_act/in_effect.yaml +0 -8
  403. policyengine_us/parameters/gov/contrib/congress/tlaib/income_security_package/boost_act/max_age.yaml +0 -8
  404. policyengine_us/parameters/gov/contrib/congress/tlaib/income_security_package/boost_act/min_age.yaml +0 -8
  405. policyengine_us/parameters/gov/contrib/congress/tlaib/income_security_package/boost_act/tax/rate.yaml +0 -8
  406. policyengine_us/parameters/gov/contrib/congress/tlaib/income_security_package/boost_act/tax/threshold.yaml +0 -24
  407. policyengine_us/parameters/gov/contrib/harris/capital_gains/brackets.yaml +0 -194
  408. policyengine_us/parameters/gov/irs/capital_gains/brackets.yaml +0 -188
  409. policyengine_us/reforms/congress/tlaib/income_security_package/__init__.py +0 -17
  410. policyengine_us/reforms/congress/tlaib/income_security_package/income_security_package.py +0 -402
  411. policyengine_us/tests/policy/baseline/gov/aca/ptc/aca_ptc_phase_out_rate.yaml +0 -71
  412. policyengine_us/tests/policy/baseline/gov/states/hi/tax/income/credits/hi_low_income_household_renters/integration.yaml +0 -61
  413. policyengine_us/tests/policy/baseline/gov/states/ri/tax/income/agi/subtractions/taxable_retirement_income/integration.yaml +0 -45
  414. policyengine_us/tests/policy/contrib/congress/tlaib/income_security/integration.yaml +0 -154
  415. policyengine_us/tests/policy/contrib/congress/tlaib/income_security/state_integration.yaml +0 -115
  416. policyengine_us/tests/policy/contrib/congress/tlaib/income_security/test_individual_acts.yaml +0 -149
  417. policyengine_us/tests/policy/contrib/congress/tlaib/income_security/unit_tests.yaml +0 -272
  418. /policyengine_us/parameters/gov/aca/{ptc_phase_out_rate.yaml → required_contribution_percentage.yaml} +0 -0
  419. /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
  420. /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
  421. /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
  422. /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
  423. /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
  424. /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
  425. /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
  426. /policyengine_us/parameters/gov/contrib/congress/tlaib/{income_security_package → economic_dignity_for_all_agenda}/end_child_poverty_act/in_effect.yaml +0 -0
  427. {policyengine_us-1.420.0.dist-info → policyengine_us-1.441.3.dist-info}/WHEEL +0 -0
  428. {policyengine_us-1.420.0.dist-info → policyengine_us-1.441.3.dist-info}/entry_points.txt +0 -0
  429. {policyengine_us-1.420.0.dist-info → policyengine_us-1.441.3.dist-info}/licenses/LICENSE +0 -0
@@ -1,12 +1,16 @@
1
- description: Virginia non-refundable tax credits.
1
+ description: Virginia provides the following non-refundable tax credits.
2
2
  values:
3
3
  2021-01-01:
4
4
  - 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
@@ -16,3 +16,5 @@ values:
16
16
  - pr_low_income_credit
17
17
  - pr_compensatory_low_income_credit
18
18
  - pr_earned_income_credit
19
+ - refundable_american_opportunity_credit
20
+ - pr_refundable_ctc
@@ -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: TThe Department of Agriculture exempts individuals caring for a dependent child under this age from the general work requirements under the Supplemental Nutrition Assistance Program.
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
 
@@ -1,4 +1,4 @@
1
- description: TThe Department of Agriculture exempts individuals within these age brackets from the general work requirements under the Supplemental Nutrition Assistance Program.
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
@@ -1,4 +1,4 @@
1
- description: TThe Department of Agriculture limits the Supplemental Nutrition Assistance Program to individuals working more than this number of weekly hours from the general work requirements.
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
@@ -6,5 +6,4 @@ values:
6
6
  - spm_unit_wic
7
7
  metadata:
8
8
  unit: list
9
- name: disabled_programs
10
9
  label: Disabled programs
@@ -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 aca_ptc_phase_out_rate(Variable):
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(aca_ptc_phase_out_rate)
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 aca_ptc_phase_out_rate(Variable):
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(aca_ptc_phase_out_rate)
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
- capital_gains = parameters(period).gov.irs.capital_gains.brackets
20
-
21
- dwks16 = min_(capital_gains.thresholds["1"][filing_status], dwks1)
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_(capital_gains.thresholds["2"][filing_status], dwks1)
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.brackets.thresholds["1"][filing_status]
31
- second_threshold = cg.brackets.thresholds["2"][filing_status]
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.brackets.rates["1"]
96
- + cg_in_second_bracket_below_top_bracket
97
- * cg.brackets.rates["2"]
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 .income_security_package import (
5
- income_security_package,
6
- create_income_security_package_reform,
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
  )
@@ -0,0 +1,9 @@
1
+ from .edaa_end_child_poverty_act import (
2
+ end_child_poverty_act,
3
+ create_end_child_poverty_act_reform,
4
+ )
5
+
6
+ __all__ = [
7
+ "end_child_poverty_act",
8
+ "create_end_child_poverty_act_reform",
9
+ ]
@@ -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
90
+
91
+ phased_out_amount = max_(amount - phase_out, 0)
92
+
93
+ return has_eligible_filer * phased_out_amount
94
+
95
+ class household_benefits(Variable):
96
+ value_type = float
97
+ entity = Household
98
+ label = "benefits"
99
+ unit = USD
100
+ definition_period = YEAR
101
+
102
+ def formula(household, period, parameters):
103
+ # Start with baseline benefits from parameters
104
+ BENEFITS = list(
105
+ parameters(period).gov.household.household_benefits
106
+ )
107
+
108
+ # Add ECPA child benefit
109
+ BENEFITS.append("ecpa_child_benefit")
110
+
111
+ return add(household, period, BENEFITS)
112
+
113
+ class spm_unit_benefits(Variable):
114
+ value_type = float
115
+ entity = SPMUnit
116
+ label = "Benefits"
117
+ definition_period = YEAR
118
+ unit = USD
119
+
120
+ def formula(spm_unit, period, parameters):
121
+ BENEFITS = [
122
+ "social_security",
123
+ "ssi",
124
+ "ma_state_supplement",
125
+ "ca_cvrp",
126
+ "co_ccap_subsidy",
127
+ "co_state_supplement",
128
+ "co_oap",
129
+ "snap",
130
+ "wic",
131
+ "free_school_meals",
132
+ "reduced_price_school_meals",
133
+ "spm_unit_broadband_subsidy",
134
+ "spm_unit_energy_subsidy",
135
+ "tanf",
136
+ "high_efficiency_electric_home_rebate",
137
+ "residential_efficiency_electrification_rebate",
138
+ "unemployment_compensation",
139
+ "ak_energy_relief",
140
+ "basic_income",
141
+ "ny_drive_clean_rebate",
142
+ ]
143
+
144
+ # Add ECPA child benefit
145
+ BENEFITS.append("ecpa_child_benefit")
146
+
147
+ if parameters(period).gov.contrib.ubi_center.flat_tax.deduct_ptc:
148
+ BENEFITS.append("aca_ptc")
149
+ if not parameters(period).gov.hud.abolition:
150
+ BENEFITS.append("spm_unit_capped_housing_subsidy")
151
+
152
+ return add(spm_unit, period, BENEFITS)
153
+
154
+ class income_tax_refundable_credits(Variable):
155
+ value_type = float
156
+ entity = TaxUnit
157
+ definition_period = YEAR
158
+ label = "federal refundable income tax credits"
159
+ unit = USD
160
+
161
+ def formula(tax_unit, period, parameters):
162
+ # Get standard refundable credits, excluding EITC and refundable CTC (ECPA replaces them)
163
+ standard_credits = parameters(period).gov.irs.credits.refundable
164
+
165
+ CREDITS = [
166
+ c
167
+ for c in standard_credits
168
+ if c not in ["eitc", "refundable_ctc"]
169
+ ]
170
+
171
+ base_credits = add(tax_unit, period, CREDITS) if CREDITS else 0
172
+
173
+ # Add ECPA credits
174
+ ecpa_filer = tax_unit("ecpa_filer_credit", period)
175
+ ecpa_adult_dep = add(
176
+ tax_unit, period, ["ecpa_adult_dependent_credit"]
177
+ )
178
+ return base_credits + ecpa_filer + ecpa_adult_dep
179
+
180
+ class income_tax_non_refundable_credits(Variable):
181
+ value_type = float
182
+ entity = TaxUnit
183
+ definition_period = YEAR
184
+ label = "federal non-refundable income tax credits"
185
+ unit = USD
186
+
187
+ def formula(tax_unit, period, parameters):
188
+ # Get the base list of non-refundable credits from parameters
189
+ p = parameters(period).gov.irs.credits
190
+ base_credits = list(p.non_refundable)
191
+
192
+ # ECPA removes non_refundable_ctc from the list
193
+ CREDITS = [c for c in base_credits if c != "non_refundable_ctc"]
194
+
195
+ return add(tax_unit, period, CREDITS)
196
+
197
+ class reform(Reform):
198
+ def apply(self):
199
+ # Update only ECPA variables
200
+ self.update_variable(ecpa_child_benefit)
201
+ self.update_variable(ecpa_adult_dependent_credit)
202
+ self.update_variable(ecpa_filer_credit)
203
+ self.update_variable(household_benefits)
204
+ 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
209
+
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
- return increments * reduction_amount
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
- threshold = tax_unit("ctc_arpa_phase_out_threshold", period)
72
+ arpa_threshold = tax_unit("ctc_arpa_phase_out_threshold", period)
51
73
  agi = tax_unit("adjusted_gross_income", period)
52
- excess = max_(0, agi - threshold)
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.brackets.thresholds["1"][filing_status]
33
- second_threshold = p_ref.brackets.thresholds["2"][filing_status]
34
- third_threshold = p_ref.brackets.thresholds["3"][filing_status]
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.brackets.rates["1"]
86
- + cg_in_second_bracket * p_ref.brackets.rates["2"]
87
- + cg_in_third_bracket * p_ref.brackets.rates["3"]
88
- + cg_in_fourth_bracket * p_ref.brackets.rates["4"]
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
- income_security_package,
32
- create_income_security_package_reform,
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
- income_security_package_reform = create_income_security_package_reform(
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
- income_security_package_reform,
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
  ]