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

policyengine_us/tests/policy/baseline/gov/usda/snap/income/snap_countable_earner.yaml

@@ -27,3 +27,28 @@
   input:
   output:
     snap_countable_earner: true
+
+- name: Case 5, federal work study participant is not a countable earner.
+  period: 2024-01
+  input:
+    is_federal_work_study_participant: true
+    age: 22
+  output:
+    snap_countable_earner: false
+
+- name: Case 6, non-federal work study participant is a countable earner.
+  period: 2024-01
+  input:
+    is_federal_work_study_participant: false
+    age: 22
+  output:
+    snap_countable_earner: true
+
+- name: Case 7, both K-12 exclusion and work study - not countable.
+  period: 2024-01
+  input:
+    age: 17
+    is_in_k12_school: true
+    is_federal_work_study_participant: true
+  output:
+    snap_countable_earner: false

policyengine_us/tests/policy/baseline/gov/usda/snap/integration.yaml

@@ -61,7 +61,7 @@
     # Full-time work at this level yields monthly earnings of $1,257.
     snap_earned_income: 1_257
     # dependent care costs of $78 a month
-    childcare_expenses:
+    pre_subsidy_childcare_expenses:
       2022: 78 * 12
     # and shelter costs of $993 per month
     rent: 

policyengine_us/tests/policy/baseline/gov/usda/snap/snap.yaml

@@ -63,10 +63,10 @@
   period: 2025
   absolute_error_margin: 0.3
   input:
-    people:   
+    people:
       person1:
         age: 55
-        self_employment_income: 10_000
+        self_employment_income_before_lsr: 10_000
     households:
       household:
         members: [person1]
@@ -79,7 +79,7 @@
   output:
     snap_self_employment_income_after_expense_deduction: 5_000
     snap_self_employment_expense_deduction: 5_000
-    # The self-employment income deduction is applied to gross income 
+    # The self-employment income deduction is applied to gross income
     # and not in the list of deductions.
     # This also allows for proper earned income deduction calculation.
     snap_deductions: 0
@@ -93,10 +93,10 @@
   absolute_error_margin: 0.3
   input:
     gov.usda.snap.income.deductions.allowed: [snap_standard_deduction, snap_earned_income_deduction, snap_dependent_care_deduction, snap_child_support_deduction, snap_excess_medical_expense_deduction, snap_excess_shelter_expense_deduction, snap_self_employment_expense_deduction]
-    people:   
+    people:
       person1:
         age: 55
-        self_employment_income: 10_000
+        self_employment_income_before_lsr: 10_000
     households:
       household:
         members: [person1]

policyengine_us/tests/policy/contrib/aca/ptc_additional_bracket.yaml

@@ -6,7 +6,7 @@
     gov.contrib.aca.ptc_additional_bracket.in_effect: true
     aca_magi_fraction: 2.5
   output:
-    aca_ptc_phase_out_rate: 0.04
+    aca_required_contribution_percentage: 0.04
 
 - name: Single filer at 300% FPL - uses baseline value
   period: 2026
@@ -16,7 +16,7 @@
     gov.contrib.aca.ptc_additional_bracket.in_effect: true
     aca_magi_fraction: 3.0
   output:
-    aca_ptc_phase_out_rate: 0.06
+    aca_required_contribution_percentage: 0.06
 
 - name: Single filer at 400% FPL - linear increase to 10%
   period: 2026
@@ -26,7 +26,7 @@
     gov.contrib.aca.ptc_additional_bracket.in_effect: true
     aca_magi_fraction: 4.0
   output:
-    aca_ptc_phase_out_rate: 0.10
+    aca_required_contribution_percentage: 0.10
 
 - name: Single filer at 500% FPL - linear increase to 14%
   period: 2026
@@ -36,7 +36,7 @@
     gov.contrib.aca.ptc_additional_bracket.in_effect: true
     aca_magi_fraction: 5.0
   output:
-    aca_ptc_phase_out_rate: 0.14
+    aca_required_contribution_percentage: 0.14
 
 - name: Single filer at 600% FPL - linear increase to 18%
   period: 2026
@@ -46,7 +46,7 @@
     gov.contrib.aca.ptc_additional_bracket.in_effect: true
     aca_magi_fraction: 6.0
   output:
-    aca_ptc_phase_out_rate: 0.18
+    aca_required_contribution_percentage: 0.18
 
 - name: Single filer at 350% FPL - interpolated value
   period: 2026
@@ -56,7 +56,7 @@
     gov.contrib.aca.ptc_additional_bracket.in_effect: true
     aca_magi_fraction: 3.5
   output:
-    aca_ptc_phase_out_rate: 0.08
+    aca_required_contribution_percentage: 0.08
 
 - name: Baseline comparison at 400% FPL - shows difference
   period: 2026
@@ -64,7 +64,7 @@
   input:
     aca_magi_fraction: 4.0
   output:
-    aca_ptc_phase_out_rate: 0.0996
+    aca_required_contribution_percentage: 0.0996
 
 - name: Edge case - Lower boundary at 0% FPL
   period: 2026
@@ -74,7 +74,7 @@
     gov.contrib.aca.ptc_additional_bracket.in_effect: true
     aca_magi_fraction: 0.0
   output:
-    aca_ptc_phase_out_rate: 0.0
+    aca_required_contribution_percentage: 0.0
 
 - name: Edge case - Lower boundary at 150% FPL (first bracket threshold)
   period: 2026
@@ -84,7 +84,7 @@
     gov.contrib.aca.ptc_additional_bracket.in_effect: true
     aca_magi_fraction: 1.5
   output:
-    aca_ptc_phase_out_rate: 0.0
+    aca_required_contribution_percentage: 0.0
 
 - name: Edge case - First positive bracket at 200% FPL
   period: 2026
@@ -94,7 +94,7 @@
     gov.contrib.aca.ptc_additional_bracket.in_effect: true
     aca_magi_fraction: 2.0
   output:
-    aca_ptc_phase_out_rate: 0.02
+    aca_required_contribution_percentage: 0.02
 
 - name: Edge case - Upper boundary at 1000% FPL (highest defined bracket)
   period: 2026
@@ -104,7 +104,7 @@
     gov.contrib.aca.ptc_additional_bracket.in_effect: true
     aca_magi_fraction: 10.0
   output:
-    aca_ptc_phase_out_rate: 0.34
+    aca_required_contribution_percentage: 0.34
 
 - name: Edge case - Interpolation between 1.5 and 2.0 at 175% FPL
   period: 2026
@@ -114,4 +114,4 @@
     gov.contrib.aca.ptc_additional_bracket.in_effect: true
     aca_magi_fraction: 1.75
   output:
-    aca_ptc_phase_out_rate: 0.01
+    aca_required_contribution_percentage: 0.01

policyengine_us/tests/policy/contrib/aca/ptc_simplified_bracket.yaml

@@ -6,7 +6,7 @@
     gov.contrib.aca.ptc_simplified_bracket.in_effect: true
     aca_magi_fraction: 1.0
   output:
-    aca_ptc_phase_out_rate: 0.0
+    aca_required_contribution_percentage: 0.0
 
 - name: Single filer at 200% FPL - linear increase to 4%
   period: 2026
@@ -16,7 +16,7 @@
     gov.contrib.aca.ptc_simplified_bracket.in_effect: true
     aca_magi_fraction: 2.0
   output:
-    aca_ptc_phase_out_rate: 0.04
+    aca_required_contribution_percentage: 0.04
 
 - name: Single filer at 300% FPL - linear increase to 8%
   period: 2026
@@ -26,7 +26,7 @@
     gov.contrib.aca.ptc_simplified_bracket.in_effect: true
     aca_magi_fraction: 3.0
   output:
-    aca_ptc_phase_out_rate: 0.08
+    aca_required_contribution_percentage: 0.08
 
 - name: Single filer at 400% FPL - linear increase to 12%
   period: 2026
@@ -36,7 +36,7 @@
     gov.contrib.aca.ptc_simplified_bracket.in_effect: true
     aca_magi_fraction: 4.0
   output:
-    aca_ptc_phase_out_rate: 0.12
+    aca_required_contribution_percentage: 0.12
 
 - name: Single filer at 500% FPL - linear increase to 16%
   period: 2026
@@ -46,7 +46,7 @@
     gov.contrib.aca.ptc_simplified_bracket.in_effect: true
     aca_magi_fraction: 5.0
   output:
-    aca_ptc_phase_out_rate: 0.16
+    aca_required_contribution_percentage: 0.16
 
 - name: Single filer at 600% FPL - linear increase to 20%
   period: 2026
@@ -56,7 +56,7 @@
     gov.contrib.aca.ptc_simplified_bracket.in_effect: true
     aca_magi_fraction: 6.0
   output:
-    aca_ptc_phase_out_rate: 0.20
+    aca_required_contribution_percentage: 0.20
 
 - name: Single filer at 150% FPL - interpolated value
   period: 2026
@@ -66,7 +66,7 @@
     gov.contrib.aca.ptc_simplified_bracket.in_effect: true
     aca_magi_fraction: 1.5
   output:
-    aca_ptc_phase_out_rate: 0.02
+    aca_required_contribution_percentage: 0.02
 
 - name: Baseline comparison at 400% FPL - shows difference
   period: 2026
@@ -74,7 +74,7 @@
   input:
     aca_magi_fraction: 4.0
   output:
-    aca_ptc_phase_out_rate: 0.0996
+    aca_required_contribution_percentage: 0.0996
 
 - name: Edge case - Lower boundary at 0% FPL
   period: 2026
@@ -84,7 +84,7 @@
     gov.contrib.aca.ptc_simplified_bracket.in_effect: true
     aca_magi_fraction: 0.0
   output:
-    aca_ptc_phase_out_rate: 0.0
+    aca_required_contribution_percentage: 0.0
 
 - name: Edge case - Upper boundary at 1000% FPL
   period: 2026
@@ -94,7 +94,7 @@
     gov.contrib.aca.ptc_simplified_bracket.in_effect: true
     aca_magi_fraction: 10.0
   output:
-    aca_ptc_phase_out_rate: 0.36
+    aca_required_contribution_percentage: 0.36
 
 - name: Edge case - Interpolation between 1.0 and 2.0 at 175% FPL
   period: 2026
@@ -104,7 +104,7 @@
     gov.contrib.aca.ptc_simplified_bracket.in_effect: true
     aca_magi_fraction: 1.75
   output:
-    aca_ptc_phase_out_rate: 0.03
+    aca_required_contribution_percentage: 0.03
 
 - name: Comparison with additional bracket reform at 600% FPL
   period: 2026
@@ -114,4 +114,4 @@
     gov.contrib.aca.ptc_simplified_bracket.in_effect: true
     aca_magi_fraction: 6.0
   output:
-    aca_ptc_phase_out_rate: 0.20
+    aca_required_contribution_percentage: 0.20

policyengine_us/tests/policy/contrib/additional_tax_bracket/additional_tax_bracket_reform.yaml

@@ -22,8 +22,8 @@
     taxable_income: 1_000_000
     filing_status: JOINT
   output:
-    regular_tax_before_credits: 291_360
-    income_tax_main_rates: 291_360
+    regular_tax_before_credits: 290_689
+    income_tax_main_rates: 290_689
 
 - name: Additional tax bracket is applied, taxable income is below the threshold.
   period: 2027
@@ -49,5 +49,5 @@
     taxable_income: 600_000
     filing_status: JOINT
   output:
-    regular_tax_before_credits: 147_196
-    income_tax_main_rates: 147_196
+    regular_tax_before_credits: 146_355
+    income_tax_main_rates: 146_355

policyengine_us/tests/policy/contrib/congress/tlaib/economic_dignity_for_all_agenda/edaa_end_child_poverty_act.yaml

@@ -0,0 +1,198 @@
+# End Child Poverty Act tests
+
+- name: ECPA child benefit for eligible child
+  period: 2026
+  reforms: policyengine_us.reforms.congress.tlaib.economic_dignity_for_all_agenda.end_child_poverty_act
+  input:
+    people:
+      parent:
+        age: 30
+      child:
+        age: 5
+    tax_units:
+      tax_unit:
+        members: [parent, child]
+        filing_status: SINGLE
+        adjusted_gross_income: 20_000
+    households:
+      household:
+        members: [parent, child]
+  output:
+    ecpa_child_benefit: [0, 5_630]
+    ecpa_filer_credit: 700
+
+- name: ECPA adult dependent credit
+  period: 2026
+  reforms: policyengine_us.reforms.congress.tlaib.economic_dignity_for_all_agenda.end_child_poverty_act
+  input:
+    people:
+      parent:
+        age: 45
+      adult_dependent:
+        age: 20
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [parent, adult_dependent]
+        filing_status: SINGLE
+        adjusted_gross_income: 15_000
+  output:
+    ecpa_adult_dependent_credit: [0, 700]
+    ecpa_filer_credit: 700
+
+- name: ECPA filer credit with phase out
+  period: 2026
+  reforms: policyengine_us.reforms.congress.tlaib.economic_dignity_for_all_agenda.end_child_poverty_act
+  input:
+    people:
+      filer:
+        age: 40
+    tax_units:
+      tax_unit:
+        members: [filer]
+        filing_status: SINGLE
+        adjusted_gross_income: 24_000
+  output:
+    ecpa_filer_credit: 500  # 700 - (4,000 * 0.05)
+
+- name: ECPA household with children and adult dependent
+  period: 2026
+  reforms: policyengine_us.reforms.congress.tlaib.economic_dignity_for_all_agenda.end_child_poverty_act
+  input:
+    people:
+      parent:
+        age: 45
+      child1:
+        age: 5
+      child2:
+        age: 10
+      adult_dependent:
+        age: 20
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [parent, child1, child2, adult_dependent]
+        filing_status: SINGLE
+        adjusted_gross_income: 30_000
+  output:
+    ecpa_child_benefit: [0, 5_630, 5_630, 0]
+    ecpa_adult_dependent_credit: [0, 0, 0, 700]
+    ecpa_filer_credit: 200  # 700 - (10,000 * 0.05)
+
+- name: ECPA joint filers with children and adult dependent
+  period: 2026
+  reforms: policyengine_us.reforms.congress.tlaib.economic_dignity_for_all_agenda.end_child_poverty_act
+  input:
+    people:
+      parent1:
+        age: 40
+      parent2:
+        age: 38
+      child:
+        age: 8
+      adult_dependent:
+        age: 22
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [parent1, parent2, child, adult_dependent]
+        filing_status: JOINT
+        adjusted_gross_income: 45_000
+  output:
+    ecpa_child_benefit: [0, 0, 5_630, 0]
+    ecpa_adult_dependent_credit: [0, 0, 0, 700]
+    ecpa_filer_credit: 1_150  # 1,400 - (5,000 * 0.05)
+
+- name: Oklahoma family - state credits reference federal calculations
+  period: 2026
+  reforms: policyengine_us.reforms.congress.tlaib.economic_dignity_for_all_agenda.end_child_poverty_act
+  absolute_error_margin: 1
+  input:
+    people:
+      parent1:
+        age: 35
+        employment_income: 30_000
+      parent2:
+        age: 33
+        employment_income: 20_000
+      newborn:
+        age: 0
+        birth_year: 2026
+      child:
+        age: 8
+        birth_year: 2018
+      adult_dependent:
+        age: 19
+        birth_year: 2007
+        is_full_time_student: true
+    tax_units:
+      tax_unit:
+        members: [parent1, parent2, newborn, child, adult_dependent]
+        filing_status: JOINT
+    households:
+      household:
+        members: [parent1, parent2, newborn, child, adult_dependent]
+        state_code: OK
+  output:
+    # Federal CTC/EITC calculated for state reference
+    ctc: 4_900
+    eitc: 4_244
+
+    # Oklahoma credits (5% of federal)
+    ok_child_care_child_tax_credit:
+      2026: 245  # 5% of $4,900
+    ok_eitc:
+      2026: 72.07
+
+    # ECPA benefits
+    ecpa_child_benefit:
+      2026: [0, 0, 5_630, 5_630, 0]
+    ecpa_adult_dependent_credit:
+      2026: [0, 0, 0, 0, 700]
+    ecpa_filer_credit:
+      2026: 900  # $1,400 - ($50k - $40k) * 0.05
+
+    # Federal refundable credits exclude CTC/EITC
+    income_tax_refundable_credits:
+      2026: 1_600  # ECPA filer ($900) + adult dependent ($700)
+
+- name: Maine single parent - state EITC percentage of federal
+  period: 2026
+  reforms: policyengine_us.reforms.congress.tlaib.economic_dignity_for_all_agenda.end_child_poverty_act
+  absolute_error_margin: 1
+  input:
+    people:
+      parent:
+        age: 28
+        employment_income: 25_000
+      child1:
+        age: 3
+        birth_year: 2023
+      child2:
+        age: 10
+        birth_year: 2016
+    tax_units:
+      tax_unit:
+        members: [parent, child1, child2]
+        filing_status: HEAD_OF_HOUSEHOLD
+    households:
+      household:
+        members: [parent, child1, child2]
+        state_code: ME
+  output:
+    # Federal calculations
+    ctc: 4_400
+    eitc: 7_071
+
+    # Maine EITC is 25% of federal
+    me_eitc: 1_767
+
+    # ECPA benefits
+    ecpa_child_benefit:
+      2026: [0, 5_630, 5_630]
+    ecpa_filer_credit:
+      2026: 450  # $700 - ($25k - $20k) * 0.05
+
+    # Federal credits exclude EITC/CTC
+    income_tax_refundable_credits:
+      2026: 450

policyengine_us/tests/policy/contrib/crfb/senior_deduction_extension.yaml

@@ -56,7 +56,7 @@
     # standard_deduction: 38_300 (joint filing in 2029, includes additional standard deduction for seniors)
     # qualified_business_income_deduction: 5_000
     # additional_senior_deduction: 12_000 (from extension)
-    taxable_income_deductions_if_not_itemizing: 55_300
+    taxable_income_deductions_if_not_itemizing: 54_250
 
 - name: Integration test - no senior deduction in 2029 without extension
   period: 2029
@@ -111,4 +111,4 @@
     # additional_standard_deduction: 2_450 (single senior aged deduction in 2035)
     # qualified_business_income_deduction: 2_000
     # additional_senior_deduction: 6_000 (from extension)
-    taxable_income_deductions_if_not_itemizing: 30_050
+    taxable_income_deductions_if_not_itemizing: 29_450