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

policyengine_us/tests/policy/contrib/states/ut/ut_refundable_eitc.yaml

@@ -0,0 +1,214 @@
+- name: Single parent with child under max age - full EITC refundable
+  period: 2024
+  reforms: policyengine_us.reforms.states.ut.ut_refundable_eitc.ut_refundable_eitc
+  input:
+    gov.contrib.states.ut.eitc.in_effect: true
+    people:
+      parent:
+        age: 30
+      child:
+        age: 2
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [parent, child]
+        eitc: 5_000
+    households:
+      household:
+        members: [parent, child]
+        state_code: UT
+  output:
+    # Utah EITC = 20% of federal EITC = 0.2 * 5_000 = 1_000
+    # Since child is age 2 (at max_age threshold), full amount is refundable
+    ut_eitc: 1_000  # Total EITC
+    ut_refundable_eitc: 1_000
+    ut_non_refundable_eitc: 0  # Non-refundable portion is reduced to zero
+    ut_has_qualifying_child_for_refundable_eitc: true
+
+- name: Single parent with child at age 1
+  period: 2024
+  reforms: policyengine_us.reforms.states.ut.ut_refundable_eitc.ut_refundable_eitc
+  input:
+    gov.contrib.states.ut.eitc.in_effect: true
+    people:
+      parent:
+        age: 30
+      child:
+        age: 1
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [parent, child]
+        eitc: 3_000
+    households:
+      household:
+        members: [parent, child]
+        state_code: UT
+  output:
+    # Utah EITC = 20% of federal EITC = 0.2 * 3_000 = 600
+    ut_eitc: 600
+    ut_refundable_eitc: 600
+    ut_non_refundable_eitc: 0
+    ut_has_qualifying_child_for_refundable_eitc: true
+
+- name: Single parent with child age 3 - not eligible for refundable EITC
+  period: 2024
+  reforms: policyengine_us.reforms.states.ut.ut_refundable_eitc.ut_refundable_eitc
+  input:
+    gov.contrib.states.ut.eitc.in_effect: true
+    people:
+      parent:
+        age: 30
+      child:
+        age: 3
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [parent, child]
+        eitc: 4_000
+    households:
+      household:
+        members: [parent, child]
+        state_code: UT
+  output:
+    # Child is too old (max_age is 2)
+    # Utah EITC = 0.2 * 4_000 = 800
+    ut_eitc: 800
+    ut_refundable_eitc: 0
+    ut_non_refundable_eitc: 800  # Remains fully non-refundable
+    ut_has_qualifying_child_for_refundable_eitc: false
+
+- name: Single parent with multiple children, one qualifying
+  period: 2024
+  reforms: policyengine_us.reforms.states.ut.ut_refundable_eitc.ut_refundable_eitc
+  input:
+    gov.contrib.states.ut.eitc.in_effect: true
+    people:
+      parent:
+        age: 35
+      child1:
+        age: 1
+        is_tax_unit_dependent: true
+      child2:
+        age: 5
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [parent, child1, child2]
+        eitc: 6_000
+    households:
+      household:
+        members: [parent, child1, child2]
+        state_code: UT
+  output:
+    # Has at least one qualifying child, so full EITC is refundable
+    # Utah EITC = 0.2 * 6_000 = 1_200
+    ut_eitc: 1_200
+    ut_refundable_eitc: 1_200
+    ut_non_refundable_eitc: 0
+    ut_has_qualifying_child_for_refundable_eitc: true
+
+- name: Childless tax unit - not eligible
+  period: 2024
+  reforms: policyengine_us.reforms.states.ut.ut_refundable_eitc.ut_refundable_eitc
+  input:
+    gov.contrib.states.ut.eitc.in_effect: true
+    people:
+      person:
+        age: 30
+    tax_units:
+      tax_unit:
+        members: [person]
+        eitc: 500
+    households:
+      household:
+        members: [person]
+        state_code: UT
+  output:
+    # Utah EITC = 0.2 * 500 = 100 (all non-refundable)
+    ut_eitc: 100
+    ut_refundable_eitc: 0
+    ut_non_refundable_eitc: 100
+    ut_has_qualifying_child_for_refundable_eitc: false
+
+- name: Married couple with infant (age 0)
+  period: 2024
+  reforms: policyengine_us.reforms.states.ut.ut_refundable_eitc.ut_refundable_eitc
+  input:
+    gov.contrib.states.ut.eitc.in_effect: true
+    people:
+      parent1:
+        age: 28
+      parent2:
+        age: 30
+      child:
+        age: 0
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [parent1, parent2, child]
+        eitc: 7_000
+    households:
+      household:
+        members: [parent1, parent2, child]
+        state_code: UT
+  output:
+    # Utah EITC = 0.2 * 7_000 = 1_400
+    ut_eitc: 1_400
+    ut_refundable_eitc: 1_400
+    ut_non_refundable_eitc: 0
+    ut_has_qualifying_child_for_refundable_eitc: true
+
+- name: Tax unit with qualifying child but no federal EITC
+  period: 2024
+  reforms: policyengine_us.reforms.states.ut.ut_refundable_eitc.ut_refundable_eitc
+  input:
+    gov.contrib.states.ut.eitc.in_effect: true
+    people:
+      parent:
+        age: 30
+      child:
+        age: 2
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [parent, child]
+        eitc: 0
+    households:
+      household:
+        members: [parent, child]
+        state_code: UT
+  output:
+    # No federal EITC means no Utah EITC
+    ut_eitc: 0
+    ut_refundable_eitc: 0
+    ut_non_refundable_eitc: 0
+    ut_has_qualifying_child_for_refundable_eitc: true
+
+- name: Custom max_age parameter - child at age 4 qualifies
+  period: 2024
+  reforms: policyengine_us.reforms.states.ut.ut_refundable_eitc.ut_refundable_eitc
+  input:
+    gov.contrib.states.ut.eitc.in_effect: true
+    gov.contrib.states.ut.eitc.max_age: 4
+    people:
+      parent:
+        age: 30
+      child:
+        age: 4
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [parent, child]
+        eitc: 5_000
+    households:
+      household:
+        members: [parent, child]
+        state_code: UT
+  output:
+    # With max_age = 4, child age 4 qualifies
+    # Utah EITC = 0.2 * 5_000 = 1_000
+    ut_eitc: 1_000
+    ut_refundable_eitc: 1_000
+    ut_non_refundable_eitc: 0
+    ut_has_qualifying_child_for_refundable_eitc: true

policyengine_us/variables/gov/aca/ptc/aca_ptc.py

@@ -13,7 +13,9 @@ class aca_ptc(Variable):
     def formula(tax_unit, period, parameters):
         plan_cost = tax_unit("slcsp", period)
         income = tax_unit("aca_magi", period)
-        applicable_figure = tax_unit("aca_ptc_phase_out_rate", period)
+        applicable_figure = tax_unit(
+            "aca_required_contribution_percentage", period
+        )
         takes_up_aca_if_eligible = tax_unit("takes_up_aca_if_eligible", period)
         return (
             max_(0, plan_cost - income * applicable_figure)

policyengine_us/variables/gov/aca/ptc/{aca_ptc_phase_out_rate.py → aca_required_contribution_percentage.py}

@@ -1,7 +1,7 @@
 from policyengine_us.model_api import *
 
 
-class aca_ptc_phase_out_rate(Variable):
+class aca_required_contribution_percentage(Variable):
     value_type = float
     entity = TaxUnit
     label = "ACA PTC phase-out rate (i.e., IRS Form 8962 'applicable figure')"
@@ -11,5 +11,5 @@ class aca_ptc_phase_out_rate(Variable):
 
     def formula(tax_unit, period, parameters):
         magi_frac = tax_unit("aca_magi_fraction", period)
-        p = parameters(period).gov.aca.ptc_phase_out_rate
+        p = parameters(period).gov.aca.required_contribution_percentage
         return np.interp(magi_frac, p.thresholds, p.amounts)

policyengine_us/variables/gov/ed/is_federal_work_study_participant.py

@@ -0,0 +1,9 @@
+from policyengine_us.model_api import *
+
+
+class is_federal_work_study_participant(Variable):
+    value_type = bool
+    entity = Person
+    definition_period = YEAR
+    label = "Participating in Federal Work Study"
+    reference = "https://www.law.cornell.edu/cfr/text/34/part-675"

policyengine_us/variables/gov/ed/pell_grant/efc/pell_grant_simplified_formula_applies.py

@@ -12,6 +12,5 @@ class pell_grant_simplified_formula_applies(Variable):
         head_income = tax_unit("pell_grant_primary_income", period)
         p = parameters(period).gov.ed.pell_grant.efc.simplified
         income_eligible = head_income < p.income_limit
-        total_benefits = add(tax_unit, period, p.benefits)
-        has_benefits = np.any(total_benefits > 0)
+        has_benefits = add(tax_unit, period, p.benefits) > 0
         return income_eligible & has_benefits & p.applies

policyengine_us/variables/gov/fcc/lifeline/is_lifeline_eligible.py

@@ -21,8 +21,8 @@ class is_lifeline_eligible(Variable):
         )
         categorically_eligible = np.where(
             is_on_tribal_land,
-            np.any(tribal_lifeline_programs),
-            np.any(non_tribal_lifeline_programs),
+            tribal_lifeline_programs > 0,
+            non_tribal_lifeline_programs > 0,
         )
         # Use the new unified income eligibility variable
         income_eligible = spm_unit("is_lifeline_income_eligible", period)

policyengine_us/variables/gov/hhs/head_start/early_head_start.py

@@ -4,7 +4,8 @@ from policyengine_us.model_api import *
 class early_head_start(Variable):
     value_type = float
     entity = Person
-    label = "Amount of Early Head Start benefit"
+    label = "Early Head Start"
+    unit = USD
     definition_period = YEAR
     defined_for = "is_early_head_start_eligible"
     reference = "https://headstart.gov/program-data/article/head-start-program-facts-fiscal-year-2022"

policyengine_us/variables/gov/hhs/head_start/head_start.py

@@ -4,7 +4,8 @@ from policyengine_us.model_api import *
 class head_start(Variable):
     value_type = float
     entity = Person
-    label = "Amount of Head Start benefit"
+    label = "Head Start"
+    unit = USD
     definition_period = YEAR
     defined_for = "is_head_start_eligible"
     reference = "https://headstart.gov/program-data/article/head-start-program-facts-fiscal-year-2022"

policyengine_us/variables/gov/hhs/head_start/is_head_start_categorically_eligible.py

@@ -12,7 +12,5 @@ class is_head_start_categorically_eligible(Variable):
     )
 
     def formula(person, period, parameters):
-        tax_unit = person.tax_unit
         p = parameters(period).gov.hhs.head_start
-        programs = add(tax_unit, period, p.categorical_eligibility)
-        return np.any(programs)
+        return add(person.tax_unit, period, p.categorical_eligibility) > 0

policyengine_us/variables/gov/hhs/tanf/cash/income/tanf_gross_earned_income.py

@@ -0,0 +1,13 @@
+from policyengine_us.model_api import *
+
+
+class tanf_gross_earned_income(Variable):
+    value_type = float
+    entity = Person
+    label = (
+        "Temporary Assistance for Needy Families (TANF) gross earned income"
+    )
+    unit = USD
+    definition_period = MONTH
+
+    adds = "gov.hhs.tanf.cash.income.sources.earned"

policyengine_us/variables/gov/hhs/tanf/cash/income/tanf_gross_unearned_income.py

@@ -0,0 +1,13 @@
+from policyengine_us.model_api import *
+
+
+class tanf_gross_unearned_income(Variable):
+    value_type = float
+    entity = Person
+    label = (
+        "Temporary Assistance for Needy Families (TANF) gross unearned income"
+    )
+    unit = USD
+    definition_period = MONTH
+
+    adds = "gov.hhs.tanf.cash.income.sources.unearned"

policyengine_us/variables/gov/hhs/tanf/tanf_fpg.py

@@ -0,0 +1,28 @@
+from policyengine_us.model_api import *
+
+
+class tanf_fpg(Variable):
+    value_type = float
+    entity = SPMUnit
+    label = "TANF federal poverty guideline"
+    unit = USD
+    documentation = (
+        "The federal poverty guideline used to determine TANF eligibility."
+    )
+    definition_period = MONTH
+    reference = "https://www.law.cornell.edu/uscode/text/42/9902"
+
+    def formula(spm_unit, period, parameters):
+        # We can use tanf_unit_size for more accurate model in the future
+        n = spm_unit("spm_unit_size", period.this_year)
+        state_group = spm_unit.household("state_group_str", period.this_year)
+        year = period.start.year
+        month = period.start.month
+        if month >= 10:
+            instant_str = f"{year}-10-01"
+        else:
+            instant_str = f"{year - 1}-10-01"
+        p_fpg = parameters(instant_str).gov.hhs.fpg
+        p1 = p_fpg.first_person[state_group] / MONTHS_IN_YEAR
+        pn = p_fpg.additional_person[state_group] / MONTHS_IN_YEAR
+        return p1 + pn * (n - 1)

policyengine_us/variables/gov/irs/tax/federal_income/alternative_minimum_tax/amt_tax_including_cg.py

@@ -34,7 +34,7 @@ class amt_tax_including_cg(Variable):
         income_taxes_at_amt_rates = p.income.amt.brackets.calc(excess_income)
         # Line 19 - First CG tax bracket threshold
         filing_status = tax_unit("filing_status", period)
-        cg_bracket = p.capital_gains.brackets.thresholds["1"][filing_status]
+        cg_bracket = p.capital_gains.thresholds["1"][filing_status]
         # Line 20 - Schedule D Line 14
         lt_capital_loss_carryover = tax_unit("dwks14", period)
         # Line 21 - Line 20 minus Line 19
@@ -42,7 +42,7 @@ class amt_tax_including_cg(Variable):
         # Line 22 - smaller of Line 12 or Line 13
         smaller_of_income_or_cg = min_(reduced_income, cg_distributions)
         # Line 23 - smaller of Line 22 or Line 21 (amount is taxed at 0%)
-        cg_first_rate = p.capital_gains.brackets.rates["1"]
+        cg_first_rate = p.capital_gains.rates["1"]
         disregarded_gains = (
             min_(smaller_of_income_or_cg, reduced_cg_bracket) * cg_first_rate
         )
@@ -51,9 +51,7 @@ class amt_tax_including_cg(Variable):
             smaller_of_income_or_cg - disregarded_gains, 0
         )
         # Line 25 - Second CG tax bracket threshold
-        second_cg_bracket = p.capital_gains.brackets.thresholds["2"][
-            filing_status
-        ]
+        second_cg_bracket = p.capital_gains.thresholds["2"][filing_status]
         # Line 26 - same as line 21
         # Line 27 - Schedule D Line 21
         loss_limited_net_capital_gains = tax_unit(
@@ -73,16 +71,14 @@ class amt_tax_including_cg(Variable):
         )
         # Line 31 - multiply Line 30by second CG tax rate
         cg_second_bracket_tax = (
-            capped_income_including_cg * p.capital_gains.brackets.rates["2"]
+            capped_income_including_cg * p.capital_gains.rates["2"]
         )
         # Line 32 - Line 23 plus Line 30
         taxed_gains = disregarded_gains + capped_income_including_cg
         # Line 33 - Line 22 minus Line 32
         excess_taxed_gains = max_(0, smaller_of_income_or_cg - taxed_gains)
         # Line 34 - multiply Line 33 by third CG tax rate
-        cg_third_bracket_tax = (
-            excess_taxed_gains * p.capital_gains.brackets.rates["3"]
-        )
+        cg_third_bracket_tax = excess_taxed_gains * p.capital_gains.rates["3"]
         # Line 35 - sum of Line 17, Line 32, Line 33
         final_taxed_income = excess_income + taxed_gains + excess_taxed_gains
         # Line 36 Line 12 minus Line 35

policyengine_us/variables/gov/irs/tax/federal_income/alternative_minimum_tax/exemption/amt_exemption.py

@@ -0,0 +1,47 @@
+from policyengine_us.model_api import *
+
+
+class amt_exemption(Variable):
+    value_type = float
+    entity = TaxUnit
+    definition_period = YEAR
+    label = "Alternative Minimum Tax exemption"
+    unit = USD
+    documentation = (
+        "AMT exemption amount after phase-out and kiddie tax adjustments. "
+        "Form 6251, Line 5."
+    )
+    reference = [
+        "https://www.law.cornell.edu/uscode/text/26/55#d",  # 26 U.S.C. § 55(d)
+        "https://www.irs.gov/instructions/i6251",
+    ]
+
+    def formula(tax_unit, period, parameters):
+        p = parameters(period).gov.irs.income.amt
+        phase_out = p.exemption.phase_out
+        filing_status = tax_unit("filing_status", period)
+        amt_income = tax_unit("amt_income", period)
+
+        # Base exemption amount based on filing status
+        base_exemption_amount = p.exemption.amount[filing_status]
+
+        # Phase-out at higher income levels
+        income_excess = max_(0, amt_income - phase_out.start[filing_status])
+        exemption_phase_out = phase_out.rate * income_excess
+        reduced_exemption_amount = max_(
+            0,
+            base_exemption_amount - exemption_phase_out,
+        )
+
+        # A reduced exemption amount is applied to kiddie tax filers
+        kiddie_tax_applies = tax_unit("amt_kiddie_tax_applies", period)
+        adj_earnings = tax_unit("filer_adjusted_earnings", period)
+        child_amount = p.exemption.child.amount
+
+        exemption_cap = where(
+            kiddie_tax_applies,
+            adj_earnings + child_amount,
+            np.inf,
+        )
+
+        return min_(reduced_exemption_amount, exemption_cap)

policyengine_us/variables/gov/irs/tax/federal_income/alternative_minimum_tax/income/amt_income_less_exemptions.py

@@ -17,28 +17,10 @@ class amt_income_less_exemptions(Variable):
         taxable_income = tax_unit("taxable_income", period)
         kiddie_tax_applies = tax_unit("amt_kiddie_tax_applies", period)
         applied_income = where(kiddie_tax_applies, taxable_income, amt_income)
+
         # Form 6251, Part II top
-        p = parameters(period).gov.irs.income.amt
-        phase_out = p.exemption.phase_out
-        filing_status = tax_unit("filing_status", period)
-        # Line 5 the exemption amount is based on filing status and
-        # is phased-out at higher income
-        base_exemption_amount = p.exemption.amount[filing_status]
-        income_excess = max_(0, amt_income - phase_out.start[filing_status])
-        exemption_phase_out = phase_out.rate * income_excess
-        reduced_exemption_amount = max_(
-            0,
-            (base_exemption_amount - exemption_phase_out),
-        )
-        # A reduced exemption amount is applied to kiddie tax filers
-        adj_earnings = tax_unit("filer_adjusted_earnings", period)
-        child_amount = p.exemption.child.amount
+        # Line 5
+        amt_exemption = tax_unit("amt_exemption", period)
 
-        exemption_cap = where(
-            kiddie_tax_applies,
-            adj_earnings + child_amount,
-            np.inf,
-        )
-        capped_exemption_amount = min_(reduced_exemption_amount, exemption_cap)
         # Line 6
-        return max_(0, applied_income - capped_exemption_amount)
+        return max_(0, applied_income - amt_exemption)

policyengine_us/variables/gov/irs/tax/federal_income/alternative_minimum_tax/regular_tax_before_credits.py

@@ -10,29 +10,28 @@ class regular_tax_before_credits(Variable):
     unit = USD
 
     def formula(tax_unit, period, parameters):
+        p = parameters(period).gov.irs
         filing_status = tax_unit("filing_status", period)
         dwks1 = tax_unit("taxable_income", period)
 
-        capital_gains = parameters(period).gov.irs.capital_gains.brackets
-
-        dwks16 = min_(capital_gains.thresholds["1"][filing_status], dwks1)
+        dwks16 = min_(p.capital_gains.thresholds["1"][filing_status], dwks1)
         dwks17 = min_(tax_unit("dwks14", period), dwks16)
         dwks20 = dwks16 - dwks17
-        lowest_rate_tax = capital_gains.rates["1"] * dwks20
+        lowest_rate_tax = p.capital_gains.rates["1"] * dwks20
         # Break in worksheet lines
         dwks13 = tax_unit("dwks13", period)
         dwks21 = min_(dwks1, dwks13)
         dwks22 = dwks20
         dwks23 = max_(0, dwks21 - dwks22)
-        dwks25 = min_(capital_gains.thresholds["2"][filing_status], dwks1)
+        dwks25 = min_(p.capital_gains.thresholds["2"][filing_status], dwks1)
         dwks19 = tax_unit("dwks19", period)
         dwks26 = min_(dwks19, dwks20)
         dwks27 = max_(0, dwks25 - dwks26)
         dwks28 = min_(dwks23, dwks27)
-        dwks29 = capital_gains.rates["2"] * dwks28
+        dwks29 = p.capital_gains.rates["2"] * dwks28
         dwks30 = dwks22 + dwks28
         dwks31 = dwks21 - dwks30
-        dwks32 = capital_gains.rates["3"] * dwks31
+        dwks32 = p.capital_gains.rates["3"] * dwks31
         # Break in worksheet lines
         dwks33 = min_(
             tax_unit("dwks09", period),
@@ -43,18 +42,18 @@ class regular_tax_before_credits(Variable):
         dwks36 = max_(0, dwks34 - dwks1)
         dwks37 = max_(0, dwks33 - dwks36)
 
-        p = parameters(period).gov.irs.income
-
-        dwks38 = p.amt.capital_gains.capital_gain_excess_tax_rate * dwks37
+        dwks38 = (
+            p.income.amt.capital_gains.capital_gain_excess_tax_rate * dwks37
+        )
         # Break in worksheet lines
         dwks39 = dwks19 + dwks20 + dwks28 + dwks31 + dwks37
         dwks40 = dwks1 - dwks39
-        dwks41 = p.amt.brackets.rates[-1] * dwks40
+        dwks41 = p.income.amt.brackets.rates[-1] * dwks40
 
         # Compute regular tax using bracket rates and thresholds
         reg_taxinc = max_(0, dwks19)
-        bracket_tops = p.bracket.thresholds
-        bracket_rates = p.bracket.rates
+        bracket_tops = p.income.bracket.thresholds
+        bracket_rates = p.income.bracket.rates
         reg_tax = 0
         bracket_bottom = 0
         for i in range(1, len(list(bracket_rates.__iter__())) + 1):

policyengine_us/variables/gov/irs/tax/federal_income/capital_gains/capital_gains_excluded_from_taxable_income.py

@@ -14,15 +14,15 @@ class capital_gains_excluded_from_taxable_income(Variable):
     )
 
     def formula(tax_unit, period, parameters):
+        p = parameters(period).gov.irs.capital_gains
         net_capital_gain = tax_unit("net_capital_gain", period)
         adjusted_net_capital_gain = tax_unit(
             "adjusted_net_capital_gain", period
         )
         taxable_income = tax_unit("taxable_income", period)
         filing_status = tax_unit("filing_status", period)
-        cg = parameters(period).gov.irs.capital_gains.brackets
         income_taxed_below_first_rate = clip(
-            taxable_income, 0, cg.thresholds["1"][filing_status]
+            taxable_income, 0, p.thresholds["1"][filing_status]
         )
         reduced_taxable_income = max_(
             taxable_income - net_capital_gain,

policyengine_us/variables/gov/irs/tax/federal_income/capital_gains/capital_gains_tax.py

@@ -27,8 +27,8 @@ class capital_gains_tax(Variable):
 
         filing_status = tax_unit("filing_status", period)
 
-        first_threshold = cg.brackets.thresholds["1"][filing_status]
-        second_threshold = cg.brackets.thresholds["2"][filing_status]
+        first_threshold = cg.thresholds["1"][filing_status]
+        second_threshold = cg.thresholds["2"][filing_status]
 
         income_ordinarily_under_second_rate = clip(
             taxable_income, 0, first_threshold
@@ -55,9 +55,9 @@ class capital_gains_tax(Variable):
         )
 
         main_cg_tax = (
-            cg_in_first_bracket * cg.brackets.rates["1"]
-            + cg_in_second_bracket * cg.brackets.rates["2"]
-            + cg_in_third_bracket * cg.brackets.rates["3"]
+            cg_in_first_bracket * cg.rates["1"]
+            + cg_in_second_bracket * cg.rates["2"]
+            + cg_in_third_bracket * cg.rates["3"]
         )
 
         unrecaptured_s_1250_gain = tax_unit(

policyengine_us/variables/gov/irs/tax/federal_income/capital_gains/dwks19.py

@@ -9,11 +9,11 @@ class dwks19(Variable):
     unit = USD
 
     def formula(tax_unit, period, parameters):
+        p = parameters(period).gov.irs.capital_gains
         dwks14 = tax_unit("dwks14", period)
-        capital_gains = parameters(period).gov.irs.capital_gains.brackets
         filing_status = tax_unit("filing_status", period)
         dwks01 = tax_unit("taxable_income", period)
-        dwks16 = min_(capital_gains.thresholds["1"][filing_status], dwks01)
+        dwks16 = min_(p.thresholds["1"][filing_status], dwks01)
         dwks17 = min_(dwks14, dwks16)
         dwks10 = tax_unit("dwks10", period)
         dwks18 = max_(0, dwks01 - dwks10)

policyengine_us/variables/gov/ssa/ssi/eligibility/income/deemed/from_ineligible_spouse/is_ssi_spousal_deeming_applies.py

@@ -0,0 +1,41 @@
+from policyengine_us.model_api import *
+
+
+class is_ssi_spousal_deeming_applies(Variable):
+    value_type = bool
+    entity = Person
+    label = "SSI spousal deeming applies"
+    definition_period = YEAR
+    reference = "https://www.law.cornell.edu/cfr/text/20/416.1163"
+    defined_for = "is_ssi_eligible_individual"
+    documentation = """
+    Returns True when spousal deeming applies according to 20 CFR §416.1163.
+
+    Spousal deeming applies when:
+    1. Person is an eligible individual (not part of an eligible couple)
+    2. Spouse is ineligible (not aged/blind/disabled)
+    3. Spouse's leftover income (after child allocations) exceeds the difference
+       between couple FBR and individual FBR
+
+    When deeming applies, the benefit calculation uses the couple FBR instead
+    of the individual FBR, recognizing that two people have higher expenses.
+    """
+
+    def formula(person, period, parameters):
+        # Get spouse's deemed income (after child allocations)
+        spouse_deemed_income = add(
+            person,
+            period,
+            [
+                "ssi_earned_income_deemed_from_ineligible_spouse",
+                "ssi_unearned_income_deemed_from_ineligible_spouse",
+            ],
+        )
+
+        # Compare to FBR differential (couple rate - individual rate)
+        p = parameters(period).gov.ssa.ssi.amount
+        diff = (p.couple - p.individual) * MONTHS_IN_YEAR
+
+        # Deeming applies when spouse's deemed income exceeds the differential
+        # Note: regulation says "not more than" means ≤, so we use > for deeming
+        return spouse_deemed_income > diff