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

policyengine_us/reforms/congress/tlaib/income_security_package/income_security_package.py

@@ -1,402 +0,0 @@
-from policyengine_us.model_api import *
-from policyengine_core.periods import period as period_
-
-
-def create_income_security_package() -> Reform:
-    class baby_bonus_act_payment(Variable):
-        value_type = float
-        entity = Person
-        definition_period = YEAR
-        label = "Baby Bonus Act payment"
-        unit = USD
-        documentation = (
-            "One-time payment for newborns under the Baby Bonus Act"
-        )
-        reference = "placeholder - bill not yet introduced"
-
-        def formula(person, period, parameters):
-            p = parameters(
-                period
-            ).gov.contrib.congress.tlaib.income_security_package.baby_bonus_act
-
-            # Baby bonus is for those born in 2026 and after, paid in their birth year
-            birth_year = person("birth_year", period)
-
-            age = person("age", period)
-
-            # Payment only in the birth year for those born 2026+
-            is_eligible = (birth_year >= p.min_birth_year) & (
-                age < p.age_limit
-            )
-
-            return is_eligible * p.amount
-
-    class boost_act_payment(Variable):
-        value_type = float
-        entity = Person
-        definition_period = YEAR
-        label = "BOOST Act payment"
-        unit = USD
-        documentation = (
-            "Monthly payments under the BOOST Act for eligible adults"
-        )
-        reference = "placeholder - bill not yet introduced"
-
-        def formula(person, period, parameters):
-            p = parameters(
-                period
-            ).gov.contrib.congress.tlaib.income_security_package.boost_act
-
-            age = person("age", period)
-            is_eligible = (age >= p.min_age) & (age <= p.max_age)
-
-            annual_amount = p.amount * MONTHS_IN_YEAR
-
-            return is_eligible * annual_amount
-
-    class boost_act_tax(Variable):
-        value_type = float
-        entity = TaxUnit
-        definition_period = YEAR
-        label = "BOOST Act supplemental tax"
-        unit = USD
-        documentation = "Supplemental tax on AGI to fund the BOOST Act"
-        reference = "placeholder - bill not yet introduced"
-
-        def formula(tax_unit, period, parameters):
-            p = parameters(
-                period
-            ).gov.contrib.congress.tlaib.income_security_package.boost_act
-
-            agi = tax_unit("adjusted_gross_income", period)
-            filing_status = tax_unit("filing_status", period)
-
-            excess_agi = max_(agi - p.tax.threshold[filing_status], 0)
-
-            return excess_agi * p.tax.rate
-
-    class ecpa_child_benefit(Variable):
-        value_type = float
-        entity = Person
-        definition_period = YEAR
-        label = "End Child Poverty Act child benefit"
-        unit = USD
-        documentation = (
-            "Universal child benefit under the End Child Poverty Act"
-        )
-        reference = "placeholder - bill not yet introduced"
-
-        def formula(person, period, parameters):
-            p = parameters(
-                period
-            ).gov.contrib.congress.tlaib.income_security_package.end_child_poverty_act
-
-            age = person("age", period)
-            is_eligible = age < p.child_benefit.age_limit
-
-            # Use FPG additional_person amount (CONTIGUOUS_US for all states), rounded to nearest $10
-            p_fpg = parameters(period).gov.hhs.fpg
-            fpg_amount = p_fpg.additional_person.CONTIGUOUS_US
-            amount = round(fpg_amount / 10) * 10
-
-            return is_eligible * amount
-
-    class ecpa_adult_dependent_credit(Variable):
-        value_type = float
-        entity = Person
-        definition_period = YEAR
-        label = "End Child Poverty Act adult dependent credit"
-        unit = USD
-        documentation = (
-            "Credit for adult dependents under the End Child Poverty Act"
-        )
-        reference = "placeholder - bill not yet introduced"
-
-        def formula(person, period, parameters):
-            p = parameters(
-                period
-            ).gov.contrib.congress.tlaib.income_security_package.end_child_poverty_act
-
-            age = person("age", period)
-            is_dependent = person("is_tax_unit_dependent", period)
-
-            is_eligible = (
-                age >= p.adult_dependent_credit.min_age
-            ) & is_dependent
-
-            return is_eligible * p.adult_dependent_credit.amount
-
-    class ecpa_filer_credit(Variable):
-        value_type = float
-        entity = TaxUnit
-        definition_period = YEAR
-        label = "End Child Poverty Act filer credit"
-        unit = USD
-        documentation = "Filer credit under the End Child Poverty Act for eligible tax filers"
-        reference = "placeholder - bill not yet introduced"
-
-        def formula(tax_unit, period, parameters):
-            p = parameters(
-                period
-            ).gov.contrib.congress.tlaib.income_security_package.end_child_poverty_act
-
-            person = tax_unit.members
-            age = person("age", period)
-
-            is_head_or_spouse = person("is_tax_unit_head_or_spouse", period)
-
-            is_eligible_age = (age >= p.filer_credit.eligibility.min_age) & (
-                age < p.filer_credit.eligibility.max_age
-            )
-            is_eligible_filer = is_head_or_spouse & is_eligible_age
-
-            has_eligible_filer = tax_unit.any(is_eligible_filer)
-
-            filing_status = tax_unit("filing_status", period)
-            amount = p.filer_credit.amount[filing_status]
-
-            agi = tax_unit("adjusted_gross_income", period)
-            excess_agi = max_(
-                agi - p.filer_credit.phase_out.start[filing_status], 0
-            )
-            phase_out = excess_agi * p.filer_credit.phase_out.rate
-
-            phased_out_amount = max_(amount - phase_out, 0)
-
-            return has_eligible_filer * phased_out_amount
-
-    class household_benefits(Variable):
-        value_type = float
-        entity = Household
-        label = "benefits"
-        unit = USD
-        definition_period = YEAR
-
-        def formula(household, period, parameters):
-            p = parameters(
-                period
-            ).gov.contrib.congress.tlaib.income_security_package
-
-            BENEFITS = [
-                "social_security",
-                "ssi",
-                "snap",
-                "wic",
-                "free_school_meals",
-                "reduced_price_school_meals",
-                "spm_unit_broadband_subsidy",
-                "tanf",
-                "high_efficiency_electric_home_rebate",
-                "residential_efficiency_electrification_rebate",
-                "unemployment_compensation",
-                # Contributed.
-                "basic_income",
-                "spm_unit_capped_housing_subsidy",
-                "household_state_benefits",
-            ]
-
-            # Add Income Security Package benefits if active
-            if p.baby_bonus_act.in_effect:
-                BENEFITS.append("baby_bonus_act_payment")
-            if p.boost_act.in_effect:
-                BENEFITS.append("boost_act_payment")
-            if p.end_child_poverty_act.in_effect:
-                BENEFITS.append("ecpa_child_benefit")
-
-            return add(household, period, BENEFITS)
-
-    class spm_unit_benefits(Variable):
-        value_type = float
-        entity = SPMUnit
-        label = "Benefits"
-        definition_period = YEAR
-        unit = USD
-
-        def formula(spm_unit, period, parameters):
-            p = parameters(
-                period
-            ).gov.contrib.congress.tlaib.income_security_package
-
-            BENEFITS = [
-                "social_security",
-                "ssi",
-                "ma_state_supplement",  # Massachusetts benefits
-                # California programs.
-                "ca_cvrp",  # California Clean Vehicle Rebate Project.
-                # Colorado programs.
-                "co_ccap_subsidy",
-                "co_state_supplement",
-                "co_oap",
-                "snap",
-                "wic",
-                "free_school_meals",
-                "reduced_price_school_meals",
-                "spm_unit_broadband_subsidy",
-                "spm_unit_energy_subsidy",
-                "tanf",
-                "high_efficiency_electric_home_rebate",
-                "residential_efficiency_electrification_rebate",
-                "unemployment_compensation",
-                # Contributed.
-                "basic_income",
-                "ny_drive_clean_rebate",
-            ]
-
-            # Add Income Security Package benefits if active
-            if p.baby_bonus_act.in_effect:
-                BENEFITS.append("baby_bonus_act_payment")
-            if p.boost_act.in_effect:
-                BENEFITS.append("boost_act_payment")
-            if p.end_child_poverty_act.in_effect:
-                BENEFITS.append("ecpa_child_benefit")
-
-            if parameters(period).gov.contrib.ubi_center.flat_tax.deduct_ptc:
-                BENEFITS.append("aca_ptc")
-            if not parameters(period).gov.hud.abolition:
-                BENEFITS.append("spm_unit_capped_housing_subsidy")
-
-            return add(spm_unit, period, BENEFITS)
-
-    class income_tax(Variable):
-        value_type = float
-        entity = TaxUnit
-        label = "federal income tax"
-        unit = USD
-        definition_period = YEAR
-
-        def formula(tax_unit, period, parameters):
-            p = parameters(
-                period
-            ).gov.contrib.congress.tlaib.income_security_package
-
-            # Start with income tax after non-refundable credits
-            base_tax = tax_unit("income_tax_before_refundable_credits", period)
-
-            # Subtract refundable credits
-            refundable_credits = tax_unit(
-                "income_tax_refundable_credits", period
-            )
-
-            reduced_tax = base_tax - refundable_credits
-
-            # Add BOOST tax only if active
-            if p.boost_act.in_effect:
-                boost_tax = tax_unit("boost_act_tax", period)
-                return reduced_tax + boost_tax
-            else:
-                return reduced_tax
-
-    class income_tax_refundable_credits(Variable):
-        value_type = float
-        entity = TaxUnit
-        definition_period = YEAR
-        label = "federal refundable income tax credits"
-        unit = USD
-
-        def formula(tax_unit, period, parameters):
-            p = parameters(
-                period
-            ).gov.contrib.congress.tlaib.income_security_package.end_child_poverty_act
-
-            # Get standard refundable credits, excluding EITC and refundable CTC if ECPA is active
-            standard_credits = parameters(period).gov.irs.credits.refundable
-
-            if p.in_effect:
-                # ECPA replaces EITC and refundable CTC
-                CREDITS = [
-                    c
-                    for c in standard_credits
-                    if c not in ["eitc", "refundable_ctc"]
-                ]
-            else:
-                # Use all standard credits
-                CREDITS = list(standard_credits)
-
-            base_credits = add(tax_unit, period, CREDITS) if CREDITS else 0
-
-            # Add ECPA credits only if active
-            if p.in_effect:
-                ecpa_filer = tax_unit("ecpa_filer_credit", period)
-                ecpa_adult_dep = add(
-                    tax_unit, period, ["ecpa_adult_dependent_credit"]
-                )
-                return base_credits + ecpa_filer + ecpa_adult_dep
-            else:
-                return base_credits
-
-    class income_tax_non_refundable_credits(Variable):
-        value_type = float
-        entity = TaxUnit
-        definition_period = YEAR
-        label = "federal non-refundable income tax credits"
-        unit = USD
-
-        def formula(tax_unit, period, parameters):
-            # Get the base list of non-refundable credits from parameters
-            p = parameters(period).gov.irs.credits
-            base_credits = list(p.non_refundable)
-
-            # Check if ECPA is active
-            ecpa_params = parameters(
-                period
-            ).gov.contrib.congress.tlaib.income_security_package.end_child_poverty_act
-            ecpa_active = ecpa_params.in_effect
-
-            # If ECPA is active, remove non_refundable_ctc from the list
-            if ecpa_active:
-                CREDITS = [
-                    c for c in base_credits if c != "non_refundable_ctc"
-                ]
-            else:
-                CREDITS = base_credits
-
-            return add(tax_unit, period, CREDITS)
-
-    class reform(Reform):
-        def apply(self):
-            # Update all variables for the Income Security Package
-            self.update_variable(baby_bonus_act_payment)
-            self.update_variable(boost_act_payment)
-            self.update_variable(boost_act_tax)
-            self.update_variable(ecpa_child_benefit)
-            self.update_variable(ecpa_adult_dependent_credit)
-            self.update_variable(ecpa_filer_credit)
-            self.update_variable(household_benefits)
-            self.update_variable(spm_unit_benefits)
-            self.update_variable(income_tax)
-            self.update_variable(income_tax_refundable_credits)
-            self.update_variable(income_tax_non_refundable_credits)
-
-    return reform
-
-
-def create_income_security_package_reform(
-    parameters, period, bypass: bool = False
-):
-    if bypass:
-        return create_income_security_package()
-
-    p = parameters.gov.contrib.congress.tlaib.income_security_package
-
-    reform_active = False
-    current_period = period_(period)
-
-    for i in range(5):
-        if (
-            p(current_period).baby_bonus_act.in_effect
-            or p(current_period).boost_act.in_effect
-            or p(current_period).end_child_poverty_act.in_effect
-        ):
-            reform_active = True
-            break
-        current_period = current_period.offset(1, "year")
-
-    if reform_active:
-        return create_income_security_package()
-    else:
-        return None
-
-
-income_security_package = create_income_security_package_reform(
-    None, None, bypass=True
-)

policyengine_us/tests/policy/baseline/gov/aca/ptc/aca_ptc_phase_out_rate.yaml

@@ -1,71 +0,0 @@
-- name: aca_ptc_phase_out_rate unit test 1
-  period: 2022
-  absolute_error_margin: 0.00001
-  input:
-    aca_magi_fraction: 1.40
-  output:
-    aca_ptc_phase_out_rate: 0
-
-- name: aca_ptc_phase_out_rate unit test 2
-  period: 2022
-  absolute_error_margin: 0.00001
-  input:
-    aca_magi_fraction: 1.90
-  output:
-    aca_ptc_phase_out_rate: 0.0160
-
-- name: aca_ptc_phase_out_rate unit test 3
-  period: 2022
-  absolute_error_margin: 0.00001
-  input:
-    aca_magi_fraction: 2.40
-  output:
-    aca_ptc_phase_out_rate: 0.0360
-
-- name: aca_ptc_phase_out_rate unit test 4
-  period: 2022
-  absolute_error_margin: 0.00001
-  input:
-    aca_magi_fraction: 2.90
-  output:
-    aca_ptc_phase_out_rate: 0.0560
-
-- name: aca_ptc_phase_out_rate unit test 5
-  period: 2022
-  absolute_error_margin: 0.00001
-  input:
-    aca_magi_fraction: 3.40
-  output:
-    aca_ptc_phase_out_rate: 0.0700
-
-- name: aca_ptc_phase_out_rate unit test 6
-  period: 2022
-  absolute_error_margin: 0.00001
-  input:
-    aca_magi_fraction: 3.90
-  output:
-    aca_ptc_phase_out_rate: 0.0825
-
-- name: aca_ptc_phase_out_rate unit test 7
-  period: 2022
-  absolute_error_margin: 0.00001
-  input:
-    aca_magi_fraction: 4.40
-  output:
-    aca_ptc_phase_out_rate: 0.0850
-
-- name: aca_ptc_phase_out_rate 2025
-  period: 2025
-  absolute_error_margin: 0.00001
-  input:
-    aca_magi_fraction: 4.0
-  output:
-    aca_ptc_phase_out_rate: 0.0850
-
-- name: aca_ptc_phase_out_rate 2026
-  period: 2026
-  absolute_error_margin: 0.00001
-  input:
-    aca_magi_fraction: 4.0
-  output:
-    aca_ptc_phase_out_rate: 0.0996

policyengine_us/tests/policy/baseline/gov/states/hi/tax/income/credits/hi_low_income_household_renters/integration.yaml

@@ -1,61 +0,0 @@
-- name: Tax unit with taxsimid 79840 in g21.its.csv and g21.ots.csv
-  absolute_error_margin: 0.01
-  period: 2021
-  input:
-    people:
-      person1:
-        age: 73
-        employment_income: 1010
-        taxable_interest_income: 5505
-        taxable_private_pension_income: 4000
-        social_security_retirement: 2000
-        rent: 9000
-        ssi: 0  # not in TAXSIM35
-        ma_state_supplement: 0  # not in TAXSIM35
-        wic: 0  # not in TAXSIM35
-      person2:
-        age: 73
-        employment_income: 10010
-        taxable_interest_income: 5505
-        taxable_private_pension_income: 4000
-        social_security_retirement: 2000
-        ssi: 0  # not in TAXSIM35
-        ma_state_supplement: 0  # not in TAXSIM35
-        wic: 0  # not in TAXSIM35
-      person3:
-        age: 11
-        ssi: 0  # not in TAXSIM35
-        ma_state_supplement: 0  # not in TAXSIM35
-        wic: 0  # not in TAXSIM35
-      person4:
-        age: 11
-        ssi: 0  # not in TAXSIM35
-        ma_state_supplement: 0  # not in TAXSIM35
-        wic: 0  # not in TAXSIM35
-      person5:
-        age: 11
-        ssi: 0  # not in TAXSIM35
-        ma_state_supplement: 0  # not in TAXSIM35
-        wic: 0  # not in TAXSIM35
-      person6:
-        age: 16
-        ssi: 0  # not in TAXSIM35
-        ma_state_supplement: 0  # not in TAXSIM35
-        wic: 0  # not in TAXSIM35
-    tax_units:
-      tax_unit:
-        members: [person1, person2, person3, person4, person5, person6]
-        aca_ptc: 0  # not in TAXSIM35
-        local_income_tax: 0  # not in TAXSIM35
-        state_sales_tax: 0  # not in TAXSIM35
-    spm_units:
-      spm_unit:
-        members: [person1, person2, person3, person4, person5, person6]
-        snap: 0  # not in TAXSIM35
-        tanf: 0  # not in TAXSIM35
-    households:
-      household:
-        members: [person1, person2, person3, person4, person5, person6]
-        state_fips: 15  # HI
-  output:  # expected results from patched TAXSIM35 2024-01-29 version
-    hi_income_tax: -485.10

policyengine_us/tests/policy/baseline/gov/states/ri/tax/income/agi/subtractions/taxable_retirement_income/integration.yaml

@@ -1,45 +0,0 @@
-- name: Tax unit with taxsimid 41198 in h21.its.csv and h21.ots.csv
-  absolute_error_margin: 0.01
-  period: 2021
-  input:
-    people:
-      person1:
-        age: 66
-        employment_income: 27_010
-        taxable_interest_income: 11_010
-        short_term_capital_gains: 10_010
-        rental_income: 10_010
-        taxable_private_pension_income: 12_000
-        social_security_retirement: 22_000
-        rent: 5_000
-        ssi: 0  # not in TAXSIM35
-        ma_state_supplement: 0  # not in TAXSIM35
-        wic: 0  # not in TAXSIM35
-      person2:
-        age: 11
-        ssi: 0  # not in TAXSIM35
-        ma_state_supplement: 0  # not in TAXSIM35
-        wic: 0  # not in TAXSIM35
-      person3:
-        age: 16
-        ssi: 0  # not in TAXSIM35
-        ma_state_supplement: 0  # not in TAXSIM35
-        wic: 0  # not in TAXSIM35
-    tax_units:
-      tax_unit:
-        members: [person1, person2, person3]
-        tax_unit_childcare_expenses: 6_000
-        aca_ptc: 0  # not in TAXSIM35
-        local_income_tax: 0  # not in TAXSIM35
-        state_sales_tax: 0  # not in TAXSIM35
-    spm_units:
-      spm_unit:
-        members: [person1, person2, person3]
-        snap: 0  # not in TAXSIM35
-        tanf: 0  # not in TAXSIM35
-    households:
-      household:
-        members: [person1, person2, person3]
-        state_fips: 44  # RI
-  output:  # expected results from patched TAXSIM35 2024-01-30 version
-    ri_income_tax: 890.25