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

policyengine_us/tests/policy/contrib/ctc/integration.yaml

@@ -258,8 +258,8 @@
 
 - name: Joint filer with 3 kids, 250k income
   period: 2025
-  reforms: [policyengine_us.reforms.ctc.ctc_per_child_phase_in.ctc_per_child_phase_in, 
-    policyengine_us.reforms.ctc.ctc_minimum_refundable_amount.ctc_minimum_refundable_amount, 
+  reforms: [policyengine_us.reforms.ctc.ctc_per_child_phase_in.ctc_per_child_phase_in,
+    policyengine_us.reforms.ctc.ctc_minimum_refundable_amount.ctc_minimum_refundable_amount,
     policyengine_us.reforms.ctc.ctc_per_child_phase_out.ctc_per_child_phase_out]
   input:
     gov.contrib.ctc.per_child_phase_out.in_effect: true
@@ -286,6 +286,7 @@
     gov.irs.credits.ctc.phase_out.threshold.SEPARATE: 100_000
     gov.irs.credits.ctc.phase_out.arpa.amount: 25
     gov.irs.credits.ctc.phase_out.amount: 25
+    gov.contrib.ctc.per_child_phase_out.avoid_overlap: false
     people:
       person1:
         age: 40
@@ -308,3 +309,205 @@
   output:
     refundable_ctc: 2_850
     non_refundable_ctc: 0
+
+- name: Single filer, 1 child, 120k income, avoid_overlap enabled
+  period: 2025
+  reforms: [policyengine_us.reforms.ctc.ctc_per_child_phase_in.ctc_per_child_phase_in,
+    policyengine_us.reforms.ctc.ctc_minimum_refundable_amount.ctc_minimum_refundable_amount,
+    policyengine_us.reforms.ctc.ctc_per_child_phase_out.ctc_per_child_phase_out]
+  input:
+    gov.contrib.ctc.per_child_phase_out.in_effect: true
+    gov.contrib.ctc.per_child_phase_in.in_effect: true
+    gov.contrib.ctc.minimum_refundable.in_effect: true
+    gov.contrib.ctc.minimum_refundable.amount[0].amount: 2_400
+    gov.contrib.ctc.minimum_refundable.amount[1].amount: 2_400
+    gov.irs.credits.ctc.refundable.individual_max: 4_800
+    gov.irs.credits.ctc.refundable.phase_in.threshold: 0
+    gov.irs.credits.ctc.refundable.phase_in.rate: 0.2
+    gov.irs.credits.ctc.amount.base[0].amount: 2_200
+    gov.irs.credits.ctc.amount.arpa[0].amount: 4_800
+    gov.irs.credits.ctc.amount.arpa[1].amount: 4_800
+    gov.irs.credits.ctc.phase_out.arpa.in_effect: true
+    gov.irs.credits.ctc.phase_out.arpa.threshold.JOINT: 35_000
+    gov.irs.credits.ctc.phase_out.arpa.threshold.SINGLE: 25_000
+    gov.irs.credits.ctc.phase_out.arpa.threshold.HEAD_OF_HOUSEHOLD: 25_000
+    gov.irs.credits.ctc.phase_out.arpa.threshold.SURVIVING_SPOUSE: 25_000
+    gov.irs.credits.ctc.phase_out.arpa.threshold.SEPARATE: 25_000
+    gov.irs.credits.ctc.phase_out.threshold.JOINT: 200_000
+    gov.irs.credits.ctc.phase_out.threshold.SINGLE: 100_000
+    gov.irs.credits.ctc.phase_out.threshold.HEAD_OF_HOUSEHOLD: 100_000
+    gov.irs.credits.ctc.phase_out.threshold.SURVIVING_SPOUSE: 100_000
+    gov.irs.credits.ctc.phase_out.threshold.SEPARATE: 100_000
+    gov.irs.credits.ctc.phase_out.arpa.amount: 25
+    gov.irs.credits.ctc.phase_out.amount: 25
+    gov.contrib.ctc.per_child_phase_out.avoid_overlap: true
+    people:
+      person1:
+        age: 40
+        employment_income: 120_000
+      person2:
+        age: 10
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code: TX
+  output:
+    ctc_arpa_uncapped_phase_out: 1_875
+    ctc_phase_out: 500
+    ctc: 2_425
+    refundable_ctc: 2_425
+
+- name: Single filer, 1 child, 120k income, avoid_overlap disabled
+  period: 2025
+  reforms: [policyengine_us.reforms.ctc.ctc_per_child_phase_in.ctc_per_child_phase_in,
+    policyengine_us.reforms.ctc.ctc_minimum_refundable_amount.ctc_minimum_refundable_amount,
+    policyengine_us.reforms.ctc.ctc_per_child_phase_out.ctc_per_child_phase_out]
+  input:
+    gov.contrib.ctc.per_child_phase_out.in_effect: true
+    gov.contrib.ctc.per_child_phase_in.in_effect: true
+    gov.contrib.ctc.minimum_refundable.in_effect: true
+    gov.contrib.ctc.minimum_refundable.amount[0].amount: 2_400
+    gov.contrib.ctc.minimum_refundable.amount[1].amount: 2_400
+    gov.irs.credits.ctc.refundable.individual_max: 4_800
+    gov.irs.credits.ctc.refundable.phase_in.threshold: 0
+    gov.irs.credits.ctc.refundable.phase_in.rate: 0.2
+    gov.irs.credits.ctc.amount.base[0].amount: 2_200
+    gov.irs.credits.ctc.amount.arpa[0].amount: 4_800
+    gov.irs.credits.ctc.amount.arpa[1].amount: 4_800
+    gov.irs.credits.ctc.phase_out.arpa.in_effect: true
+    gov.irs.credits.ctc.phase_out.arpa.threshold.JOINT: 35_000
+    gov.irs.credits.ctc.phase_out.arpa.threshold.SINGLE: 25_000
+    gov.irs.credits.ctc.phase_out.arpa.threshold.HEAD_OF_HOUSEHOLD: 25_000
+    gov.irs.credits.ctc.phase_out.arpa.threshold.SURVIVING_SPOUSE: 25_000
+    gov.irs.credits.ctc.phase_out.arpa.threshold.SEPARATE: 25_000
+    gov.irs.credits.ctc.phase_out.threshold.JOINT: 200_000
+    gov.irs.credits.ctc.phase_out.threshold.SINGLE: 100_000
+    gov.irs.credits.ctc.phase_out.threshold.HEAD_OF_HOUSEHOLD: 100_000
+    gov.irs.credits.ctc.phase_out.threshold.SURVIVING_SPOUSE: 100_000
+    gov.irs.credits.ctc.phase_out.threshold.SEPARATE: 100_000
+    gov.irs.credits.ctc.phase_out.arpa.amount: 25
+    gov.irs.credits.ctc.phase_out.amount: 25
+    gov.contrib.ctc.per_child_phase_out.avoid_overlap: false
+    people:
+      person1:
+        age: 40
+        employment_income: 120_000
+      person2:
+        age: 10
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code: TX
+  output:
+    ctc_arpa_uncapped_phase_out: 2_375
+    ctc_phase_out: 500
+    ctc: 1_925
+    refundable_ctc: 1_925
+
+- name: Single filer, 1 child, 50k income, avoid_overlap enabled (only ARPA applies)
+  period: 2025
+  reforms: [policyengine_us.reforms.ctc.ctc_per_child_phase_in.ctc_per_child_phase_in,
+    policyengine_us.reforms.ctc.ctc_minimum_refundable_amount.ctc_minimum_refundable_amount,
+    policyengine_us.reforms.ctc.ctc_per_child_phase_out.ctc_per_child_phase_out]
+  input:
+    gov.contrib.ctc.per_child_phase_out.in_effect: true
+    gov.contrib.ctc.per_child_phase_in.in_effect: true
+    gov.contrib.ctc.minimum_refundable.in_effect: true
+    gov.contrib.ctc.minimum_refundable.amount[0].amount: 2_400
+    gov.contrib.ctc.minimum_refundable.amount[1].amount: 2_400
+    gov.irs.credits.ctc.refundable.individual_max: 4_800
+    gov.irs.credits.ctc.refundable.phase_in.threshold: 0
+    gov.irs.credits.ctc.refundable.phase_in.rate: 0.2
+    gov.irs.credits.ctc.amount.base[0].amount: 2_200
+    gov.irs.credits.ctc.amount.arpa[0].amount: 4_800
+    gov.irs.credits.ctc.amount.arpa[1].amount: 4_800
+    gov.irs.credits.ctc.phase_out.arpa.in_effect: true
+    gov.irs.credits.ctc.phase_out.arpa.threshold.JOINT: 35_000
+    gov.irs.credits.ctc.phase_out.arpa.threshold.SINGLE: 25_000
+    gov.irs.credits.ctc.phase_out.arpa.threshold.HEAD_OF_HOUSEHOLD: 25_000
+    gov.irs.credits.ctc.phase_out.arpa.threshold.SURVIVING_SPOUSE: 25_000
+    gov.irs.credits.ctc.phase_out.arpa.threshold.SEPARATE: 25_000
+    gov.irs.credits.ctc.phase_out.threshold.JOINT: 200_000
+    gov.irs.credits.ctc.phase_out.threshold.SINGLE: 100_000
+    gov.irs.credits.ctc.phase_out.threshold.HEAD_OF_HOUSEHOLD: 100_000
+    gov.irs.credits.ctc.phase_out.threshold.SURVIVING_SPOUSE: 100_000
+    gov.irs.credits.ctc.phase_out.threshold.SEPARATE: 100_000
+    gov.irs.credits.ctc.phase_out.arpa.amount: 25
+    gov.irs.credits.ctc.phase_out.amount: 25
+    gov.contrib.ctc.per_child_phase_out.avoid_overlap: true
+    people:
+      person1:
+        age: 40
+        employment_income: 50_000
+      person2:
+        age: 10
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code: TX
+  output:
+    ctc_arpa_uncapped_phase_out: 625
+    ctc_phase_out: 0
+    ctc: 4_175
+    refundable_ctc: 4_175
+
+- name: HoH filer, 2 kids, 150k income, avoid_overlap enabled (in overlap zone)
+  period: 2025
+  reforms: [policyengine_us.reforms.ctc.ctc_per_child_phase_in.ctc_per_child_phase_in,
+    policyengine_us.reforms.ctc.ctc_minimum_refundable_amount.ctc_minimum_refundable_amount,
+    policyengine_us.reforms.ctc.ctc_per_child_phase_out.ctc_per_child_phase_out]
+  input:
+    gov.contrib.ctc.per_child_phase_out.in_effect: true
+    gov.contrib.ctc.per_child_phase_in.in_effect: true
+    gov.contrib.ctc.minimum_refundable.in_effect: true
+    gov.contrib.ctc.minimum_refundable.amount[0].amount: 2_400
+    gov.contrib.ctc.minimum_refundable.amount[1].amount: 2_400
+    gov.irs.credits.ctc.refundable.individual_max: 4_800
+    gov.irs.credits.ctc.refundable.phase_in.threshold: 0
+    gov.irs.credits.ctc.refundable.phase_in.rate: 0.2
+    gov.irs.credits.ctc.amount.base[0].amount: 2_200
+    gov.irs.credits.ctc.amount.arpa[0].amount: 4_800
+    gov.irs.credits.ctc.amount.arpa[1].amount: 4_800
+    gov.irs.credits.ctc.phase_out.arpa.in_effect: true
+    gov.irs.credits.ctc.phase_out.arpa.threshold.JOINT: 35_000
+    gov.irs.credits.ctc.phase_out.arpa.threshold.SINGLE: 25_000
+    gov.irs.credits.ctc.phase_out.arpa.threshold.HEAD_OF_HOUSEHOLD: 25_000
+    gov.irs.credits.ctc.phase_out.arpa.threshold.SURVIVING_SPOUSE: 25_000
+    gov.irs.credits.ctc.phase_out.arpa.threshold.SEPARATE: 25_000
+    gov.irs.credits.ctc.phase_out.threshold.JOINT: 200_000
+    gov.irs.credits.ctc.phase_out.threshold.SINGLE: 100_000
+    gov.irs.credits.ctc.phase_out.threshold.HEAD_OF_HOUSEHOLD: 100_000
+    gov.irs.credits.ctc.phase_out.threshold.SURVIVING_SPOUSE: 100_000
+    gov.irs.credits.ctc.phase_out.threshold.SEPARATE: 100_000
+    gov.irs.credits.ctc.phase_out.arpa.amount: 25
+    gov.irs.credits.ctc.phase_out.amount: 25
+    gov.contrib.ctc.per_child_phase_out.avoid_overlap: true
+    people:
+      person1:
+        age: 40
+        employment_income: 150_000
+      person2:
+        age: 10
+      person3:
+        age: 10
+    tax_units:
+      tax_unit:
+        members: [person1, person2, person3]
+    households:
+      household:
+        members: [person1, person2, person3]
+        state_code: TX
+  output:
+    ctc_arpa_uncapped_phase_out: 3_750
+    ctc_phase_out: 2_500
+    ctc: 3_350
+    refundable_ctc: 3_350

policyengine_us/tests/policy/contrib/states/ri/ctc_reform_test.yaml

@@ -0,0 +1,321 @@
+- name: RI CTC - fully refundable with AGI phaseout
+  absolute_error_margin: 0.1
+  period: 2025
+  reforms: policyengine_us.reforms.states.ri.ctc.ri_ctc_reform.ri_ctc
+  input:
+    gov.contrib.states.ri.ctc.in_effect: true
+    gov.contrib.states.ri.ctc.amount: 1_000
+    gov.contrib.states.ri.ctc.age_limit: 18
+    gov.contrib.states.ri.ctc.refundability.cap: 999_999  # High cap = fully refundable, amount.yaml controls max
+    gov.contrib.states.ri.ctc.phaseout.threshold.SINGLE: 75_000
+    gov.contrib.states.ri.ctc.phaseout.rate: 0.05
+    people:
+      parent:
+        age: 35
+        employment_income: 50_000
+      child1:
+        age: 5
+        is_tax_unit_dependent: true
+      child2:
+        age: 10
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [parent, child1, child2]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [parent, child1, child2]
+        state_name: RI
+  output:
+    ri_ctc_eligible_children: 2
+    ri_ctc_maximum: 2_000  # 2 children × $1_000 amount
+    ri_ctc_phaseout: 0
+    ri_total_ctc: 2_000
+    ri_refundable_ctc: 2_000  # min(2_000 total credit, 999_999 cap) = 2_000 (amount controls)
+    ri_non_refundable_ctc: 0
+    ri_refundable_credits: 2_246.32  # 2_000 (CTC) + 246.32 (EITC)
+    ri_non_refundable_credits: 0
+
+- name: RI CTC - partially refundable
+  absolute_error_margin: 0.1
+  period: 2025
+  reforms: policyengine_us.reforms.states.ri.ctc.ri_ctc_reform.ri_ctc
+  input:
+    gov.contrib.states.ri.ctc.in_effect: true
+    gov.contrib.states.ri.ctc.amount: 1_500
+    gov.contrib.states.ri.ctc.age_limit: 18
+    gov.contrib.states.ri.ctc.refundability.cap: 1_000  # Cap < total credit = partially refundable
+    gov.contrib.states.ri.ctc.phaseout.threshold.SINGLE: 75_000
+    gov.contrib.states.ri.ctc.phaseout.rate: 0.05
+    people:
+      parent:
+        age: 35
+        employment_income: 30_000
+      child1:
+        age: 5
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [parent, child1]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [parent, child1]
+        state_name: RI
+  output:
+    ri_total_ctc: 1_500
+    ri_refundable_ctc: 1_000  # min(1_500 total credit, 1_000 cap) = 1_000
+    ri_non_refundable_ctc: 500  # 1_500 - 1_000 = 500
+    ri_refundable_credits: 1_522.45  # 1_000 (CTC refundable) + 522.45 (EITC)
+    ri_non_refundable_credits: 500  # 500 (CTC non-refundable)
+
+- name: RI CTC - nonrefundable with no phaseout
+  absolute_error_margin: 0.1
+  period: 2025
+  reforms: policyengine_us.reforms.states.ri.ctc.ri_ctc_reform.ri_ctc
+  input:
+    gov.contrib.states.ri.ctc.in_effect: true
+    gov.contrib.states.ri.ctc.amount: 500
+    gov.contrib.states.ri.ctc.age_limit: 6
+    gov.contrib.states.ri.ctc.refundability.cap: 0  # Cap = 0, credit is nonrefundable
+    people:
+      parent:
+        age: 35
+        employment_income: 40_000
+      child1:
+        age: 3
+        is_tax_unit_dependent: true
+      child2:
+        age: 10
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [parent, child1, child2]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [parent, child1, child2]
+        state_name: RI
+  output:
+    ri_ctc_eligible_children: 1
+    ri_total_ctc: 500
+    ri_refundable_ctc: 0  # min(500 total credit, 0 cap) = 0
+    ri_non_refundable_ctc: 500  # 500 - 0 = 500
+    ri_refundable_credits: 583.28  # 0 (CTC refundable) + 583.28 (EITC)
+    ri_non_refundable_credits: 500  # 500 (CTC non-refundable)
+
+- name: RI CTC - AGI phaseout reduces credit
+  absolute_error_margin: 0.1
+  period: 2025
+  reforms: policyengine_us.reforms.states.ri.ctc.ri_ctc_reform.ri_ctc
+  input:
+    gov.contrib.states.ri.ctc.in_effect: true
+    gov.contrib.states.ri.ctc.amount: 1_000
+    gov.contrib.states.ri.ctc.age_limit: 18
+    gov.contrib.states.ri.ctc.refundability.cap: 999_999  # Fully refundable
+    gov.contrib.states.ri.ctc.phaseout.threshold.SINGLE: 75_000
+    gov.contrib.states.ri.ctc.phaseout.rate: 0.05
+    people:
+      parent:
+        age: 35
+        employment_income: 85_000
+      child1:
+        age: 5
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [parent, child1]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [parent, child1]
+        state_name: RI
+  output:
+    ri_ctc_maximum: 1_000  # 1 child × $1_000 amount
+    ri_ctc_phaseout: 500  # (85_000 - 75_000) * 0.05 = 500
+    ri_total_ctc: 500  # 1_000 - 500 = 500
+    ri_refundable_ctc: 500  # min(500 total credit, 999_999 cap) = 500 (total credit controls)
+    ri_non_refundable_ctc: 0
+    ri_refundable_credits: 500  # 500 (CTC refundable) + 0 (EITC - income too high)
+    ri_non_refundable_credits: 0
+
+- name: RI CTC - cap exceeds amount but amount controls max
+  absolute_error_margin: 0.1
+  period: 2025
+  reforms: policyengine_us.reforms.states.ri.ctc.ri_ctc_reform.ri_ctc
+  input:
+    gov.contrib.states.ri.ctc.in_effect: true
+    gov.contrib.states.ri.ctc.amount: 500  # Only $500 per child
+    gov.contrib.states.ri.ctc.age_limit: 18
+    gov.contrib.states.ri.ctc.refundability.cap: 10_000  # Cap is much higher than possible credit
+    people:
+      parent:
+        age: 35
+        employment_income: 40_000
+      child1:
+        age: 5
+        is_tax_unit_dependent: true
+      child2:
+        age: 10
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [parent, child1, child2]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [parent, child1, child2]
+        state_name: RI
+  output:
+    ri_ctc_eligible_children: 2
+    ri_ctc_maximum: 1_000  # 2 children × $500 amount (NOT $10_000!)
+    ri_total_ctc: 1_000  # amount.yaml controls the maximum
+    ri_refundable_ctc: 1_000  # min(1_000 total credit, 10_000 cap) = 1_000
+    ri_non_refundable_ctc: 0
+    ri_refundable_credits: 1_583.28  # 1_000 (CTC refundable) + 583.28 (EITC)
+    ri_non_refundable_credits: 0
+
+- name: RI CTC - young child boost applies to children under age 6
+  absolute_error_margin: 0.1
+  period: 2025
+  reforms: policyengine_us.reforms.states.ri.ctc.ri_ctc_reform.ri_ctc
+  input:
+    gov.contrib.states.ri.ctc.in_effect: true
+    gov.contrib.states.ri.ctc.amount: 1_000
+    gov.contrib.states.ri.ctc.age_limit: 18
+    gov.contrib.states.ri.ctc.young_child_boost.amount: 500
+    gov.contrib.states.ri.ctc.young_child_boost.age_limit: 6
+    gov.contrib.states.ri.ctc.refundability.cap: 999_999
+    gov.contrib.states.ri.ctc.phaseout.threshold.SINGLE: 100_000
+    gov.contrib.states.ri.ctc.phaseout.rate: 0.05
+    people:
+      parent:
+        age: 35
+        employment_income: 50_000
+      child1:
+        age: 3
+        is_tax_unit_dependent: true
+      child2:
+        age: 10
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [parent, child1, child2]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [parent, child1, child2]
+        state_name: RI
+  output:
+    ri_ctc_eligible_children: 2
+    ri_ctc_young_child_boost: 500  # 1 child under 6 × $500 = $500
+    ri_ctc_maximum: 2_500  # Base: 2 × $1_000 = $2_000; Boost: $500; Total = $2_500
+    ri_total_ctc: 2_500
+    ri_refundable_ctc: 2_500
+    ri_non_refundable_ctc: 0
+
+- name: RI CTC - young child boost boundary at age 6
+  absolute_error_margin: 0.1
+  period: 2025
+  reforms: policyengine_us.reforms.states.ri.ctc.ri_ctc_reform.ri_ctc
+  input:
+    gov.contrib.states.ri.ctc.in_effect: true
+    gov.contrib.states.ri.ctc.amount: 1_000
+    gov.contrib.states.ri.ctc.age_limit: 18
+    gov.contrib.states.ri.ctc.young_child_boost.amount: 500
+    gov.contrib.states.ri.ctc.young_child_boost.age_limit: 6
+    gov.contrib.states.ri.ctc.refundability.cap: 999_999
+    people:
+      parent:
+        age: 35
+        employment_income: 40_000
+      child1:
+        age: 5
+        is_tax_unit_dependent: true
+      child2:
+        age: 6
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [parent, child1, child2]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [parent, child1, child2]
+        state_name: RI
+  output:
+    ri_ctc_eligible_children: 2
+    ri_ctc_young_child_boost: 500  # Only child age 5 qualifies (age 6 does not)
+    ri_ctc_maximum: 2_500  # Base: 2 × $1_000 = $2_000; Boost: $500 (only age 5 child); Total = $2_500
+    ri_total_ctc: 2_500
+
+- name: RI CTC - young child boost with multiple young children
+  absolute_error_margin: 0.1
+  period: 2025
+  reforms: policyengine_us.reforms.states.ri.ctc.ri_ctc_reform.ri_ctc
+  input:
+    gov.contrib.states.ri.ctc.in_effect: true
+    gov.contrib.states.ri.ctc.amount: 1_000
+    gov.contrib.states.ri.ctc.age_limit: 18
+    gov.contrib.states.ri.ctc.young_child_boost.amount: 500
+    gov.contrib.states.ri.ctc.young_child_boost.age_limit: 6
+    gov.contrib.states.ri.ctc.refundability.cap: 999_999
+    people:
+      parent:
+        age: 35
+        employment_income: 50_000
+      child1:
+        age: 2
+        is_tax_unit_dependent: true
+      child2:
+        age: 4
+        is_tax_unit_dependent: true
+      child3:
+        age: 10
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [parent, child1, child2, child3]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [parent, child1, child2, child3]
+        state_name: RI
+  output:
+    ri_ctc_eligible_children: 3
+    ri_ctc_young_child_boost: 1_000  # 2 children under 6 × $500 = $1_000
+    ri_ctc_maximum: 4_000  # Base: 3 × $1_000 = $3_000; Boost: $1_000; Total = $4_000
+    ri_total_ctc: 4_000
+
+- name: RI CTC - young child boost with no boost amount (zero)
+  absolute_error_margin: 0.1
+  period: 2025
+  reforms: policyengine_us.reforms.states.ri.ctc.ri_ctc_reform.ri_ctc
+  input:
+    gov.contrib.states.ri.ctc.in_effect: true
+    gov.contrib.states.ri.ctc.amount: 1_000
+    gov.contrib.states.ri.ctc.age_limit: 18
+    gov.contrib.states.ri.ctc.young_child_boost.amount: 0  # No boost
+    gov.contrib.states.ri.ctc.young_child_boost.age_limit: 6
+    gov.contrib.states.ri.ctc.refundability.cap: 999_999
+    people:
+      parent:
+        age: 35
+        employment_income: 50_000
+      child1:
+        age: 3
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [parent, child1]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [parent, child1]
+        state_name: RI
+  output:
+    ri_ctc_eligible_children: 1
+    ri_ctc_young_child_boost: 0  # 1 child under 6 × $0 = $0
+    ri_ctc_maximum: 1_000  # Base: 1 × $1_000 = $1_000; Boost: $0; Total = $1_000
+    ri_total_ctc: 1_000

policyengine_us/tests/policy/contrib/states/ri/exemption_reform_test.yaml

@@ -0,0 +1,117 @@
+- name: RI exemption reform - restrict to children under 18
+  period: 2025
+  reforms: policyengine_us.reforms.states.ri.exemption.ri_exemption_reform.ri_exemption_reform
+  input:
+    gov.contrib.states.ri.dependent_exemption.in_effect: true
+    gov.contrib.states.ri.dependent_exemption.amount: 5_100
+    gov.contrib.states.ri.dependent_exemption.age_limit.in_effect: true
+    gov.contrib.states.ri.dependent_exemption.age_limit.threshold: 18
+    people:
+      parent:
+        age: 40
+        employment_income: 60_000
+      child1:
+        age: 16
+        is_tax_unit_dependent: true
+      child2:
+        age: 20
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [parent, child1, child2]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [parent, child1, child2]
+        state_name: RI
+  output:
+    ri_exemptions: 15_200  # 1 personal (5_050) + 1 dependent (5_100) + 1 older dependent (5_050)
+
+- name: RI exemption reform - restrict to children under 13
+  period: 2025
+  reforms: policyengine_us.reforms.states.ri.exemption.ri_exemption_reform.ri_exemption_reform
+  input:
+    gov.contrib.states.ri.dependent_exemption.in_effect: true
+    gov.contrib.states.ri.dependent_exemption.amount: 5_100
+    gov.contrib.states.ri.dependent_exemption.age_limit.in_effect: true
+    gov.contrib.states.ri.dependent_exemption.age_limit.threshold: 13
+    people:
+      parent:
+        age: 40
+        employment_income: 60_000
+      child1:
+        age: 10
+        is_tax_unit_dependent: true
+      child2:
+        age: 16
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [parent, child1, child2]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [parent, child1, child2]
+        state_name: RI
+  output:
+    ri_exemptions: 15_200  # 1 personal (5_050) + 1 dependent (5_100) + 1 older dependent (5_050)
+
+- name: RI exemption reform - AGI phaseout
+  period: 2025
+  reforms: policyengine_us.reforms.states.ri.exemption.ri_exemption_reform.ri_exemption_reform
+  input:
+    gov.contrib.states.ri.dependent_exemption.in_effect: true
+    gov.contrib.states.ri.dependent_exemption.amount: 5_100
+    gov.contrib.states.ri.dependent_exemption.phaseout.threshold.SINGLE: 100_000
+    gov.contrib.states.ri.dependent_exemption.phaseout.rate: 0.05
+    people:
+      parent:
+        age: 40
+        employment_income: 120_000
+      child1:
+        age: 10
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [parent, child1]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [parent, child1]
+        state_name: RI
+  output:
+    # Personal exemption: 5_050 (baseline)
+    # Dependent exemption before phaseout: 5_100
+    # Phaseout: (120_000 - 100_000) * 0.05 = 1_000 (only applies to dependent exemption)
+    # Dependent exemption after phaseout: 5_100 - 1_000 = 4_100
+    # Final: 5_050 (personal) + 4_100 (dependent) = 9_150
+    ri_exemptions: 9_150
+
+- name: RI exemption reform - high income personal exemption baseline phaseout
+  period: 2024
+  reforms: policyengine_us.reforms.states.ri.exemption.ri_exemption_reform.ri_exemption_reform
+  input:
+    gov.contrib.states.ri.dependent_exemption.in_effect: true
+    gov.contrib.states.ri.dependent_exemption.amount: 0
+    people:
+      parent:
+        age: 40
+        employment_income: 300_000
+    tax_units:
+      tax_unit:
+        members: [parent]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [parent]
+        state_name: RI
+  output:
+    # At AGI of $300,000, personal exemption should be fully phased out
+    # Baseline phaseout: starts at $246,450, rate 0.2 per $7,050 increment
+    # Excess AGI: $300,000 - $246,450 = $53,550
+    # Increments: ceil($53,550 / $7,050) = 8
+    # Reduction rate: min(0.2 * 8, 1) = min(1.6, 1) = 1 (100%)
+    # Personal exemption: $5,050 * (1 - 1) = $0
+    # Dependent exemption: $0 (set to $0 in reform)
+    # Final: $0 + $0 = $0
+    ri_exemptions: 0