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

policyengine_us/parameters/gov/hhs/medicaid/eligibility/categories/senior_or_disabled/income/limit/couple.yaml

@@ -8,106 +8,115 @@ metadata:
   reference:
     - title: Medicaid Eligibility and Enrollment Policies for Seniors and People with Disabilities (Non-MAGI) During the Unwinding Appendix Table 6| KFF"
       href: https://www.kff.org/report-section/medicaid-eligibility-and-enrollment-policies-for-seniors-and-people-with-disabilities-non-magi-during-the-unwinding-appendix/
+    - title: Medicaid Financial Eligibility for Seniors and People with Disabilities Findings from a 50-State Survey 2018
+      href: https://www.kff.org/report-section/medicaid-financial-eligibility-for-seniors-and-people-with-disabilities-findings-from-a-50-state-survey-appendix-tables/
 
 AK:
-  2015-01-01: 0.83
+  2018-01-01: 0.74
+  2021-01-01: 0.83
 AL:
-  2015-01-01: 0.75
+  2018-01-01: 0.75
 AZ:
-  2015-01-01: 1.00
+  2018-01-01: 1.00
 AR:
-  2015-01-01: 0.80
+  2018-01-01: 0.80
 CA:
-  2015-01-01: 1.38
+  2018-01-01: 1.00
+  2021-01-01: 1.38
 CO:
-  2015-01-01: 0.75
+  2018-01-01: 0.75
 CT:
-  2015-01-01: 0.98
+  2018-01-01: 0.63
+  2021-01-01: 0.98
 DE:
-  2015-01-01: 0.75
+  2018-01-01: 0.75
 DC:
-  2015-01-01: 1.00
+  2018-01-01: 1.00
 FL:
-  2015-01-01: 0.88
+  2018-01-01: 0.88
 GA:
-  2015-01-01: 0.75
+  2018-01-01: 0.75
 HI:
-  2015-01-01: 1.00
+  2018-01-01: 1.00
 ID:
-  2015-01-01: 0.78
+  2018-01-01: 0.80
+  2021-01-01: 0.78
 IL:
-  2015-01-01: 1.00
+  2018-01-01: 1.00
 IN:
-  2015-01-01: 1.00
+  2018-01-01: 1.00
 IA:
-  2015-01-01: 0.75
+  2018-01-01: 0.75
 KS:
-  2015-01-01: 0.75
+  2018-01-01: 0.75
 KY:
-  2015-01-01: 0.75
+  2018-01-01: 0.75
 LA:
-  2015-01-01: 0.75
+  2018-01-01: 0.75
 ME:
-  2015-01-01: 1.00
+  2018-01-01: 1.00
 MD:
-  2015-01-01: 0.75
+  2018-01-01: 0.75
 MA:
-  2015-01-01: 1.00
+  2018-01-01: 1.00
 MI:
-  2015-01-01: 1.00
+  2018-01-01: 1.00
 MN:
-  2015-01-01: 1.00
+  2018-01-01: 1.00
 MS:
-  2015-01-01: 0.75
+  2018-01-01: 0.75
 MO:
-  2015-01-01: 0.85
+  2018-01-01: 0.87
+  2021-01-01: 0.85
 MT:
-  2015-01-01: 0.75
+  2018-01-01: 0.75
 NE:
-  2015-01-01: 1.00
+  2018-01-01: 1.00
 NV:
-  2015-01-01: 0.75
+  2018-01-01: 0.75
 NH:
-  2015-01-01: 0.75
+  2018-01-01: 0.75
 NJ:
-  2015-01-01: 1.00
+  2018-01-01: 1.00
 NM:
-  2015-01-01: 0.75
+  2018-01-01: 0.75
 NY:
-  2015-01-01: 0.82
+  2018-01-01: 0.82
 NC:
-  2015-01-01: 1.00
+  2018-01-01: 1.00
 ND:
-  2015-01-01: 0.75
+  2018-01-01: 0.75
 OH:
-  2015-01-01: 0.75
+  2018-01-01: 0.75
 OK:
-  2015-01-01: 1.00
+  2018-01-01: 1.00
 OR:
-  2015-01-01: 0.75
+  2018-01-01: 0.75
 PA:
-  2015-01-01: 1.00
+  2018-01-01: 1.00
 RI:
-  2015-01-01: 1.00
+  2018-01-01: 1.00
 SC:
-  2015-01-01: 1.00
+  2018-01-01: 1.00
 SD:
-  2015-01-01: 0.75
+  2018-01-01: 0.75
 TN:
-  2015-01-01: 0.75
+  2018-01-01: 0.75
 TX:
-  2015-01-01: 0.75
+  2018-01-01: 0.75
 UT:
-  2015-01-01: 1.00
+  2018-01-01: 1.00
 VT:
-  2015-01-01: 0.80
+  2018-01-01: 0.74
+  2021-01-01: 0.80
 VA:
-  2015-01-01: 0.80
+  2018-01-01: 0.80
 WA:
-  2015-01-01: 0.75
+  2018-01-01: 0.75
 WV:
-  2015-01-01: 0.75
+  2018-01-01: 0.75
 WI:
-  2015-01-01: 1.00
+  2018-01-01: 0.83
+  2021-01-01: 1.00
 WY:
-  2015-01-01: 0.75
+  2018-01-01: 0.75

policyengine_us/parameters/gov/hhs/medicaid/eligibility/categories/senior_or_disabled/income/limit/individual.yaml

@@ -8,106 +8,115 @@ metadata:
   reference:
     - title: Medicaid Eligibility and Enrollment Policies for Seniors and People with Disabilities (Non-MAGI) During the Unwinding Appendix Table 6| KFF"
       href: https://www.kff.org/report-section/medicaid-eligibility-and-enrollment-policies-for-seniors-and-people-with-disabilities-non-magi-during-the-unwinding-appendix/
+    - title: Medicaid Financial Eligibility for Seniors and People with Disabilities Findings from a 50-State Survey
+      href: https://www.kff.org/report-section/medicaid-financial-eligibility-for-seniors-and-people-with-disabilities-findings-from-a-50-state-survey-appendix-tables/
 
 AK:
-  2015-01-01: 0.83
+  2018-01-01: 0.74
+  2021-01-01: 0.83
 AL:
-  2015-01-01: 0.75
+  2018-01-01: 0.75
 AZ:
-  2015-01-01: 1.00
+  2018-01-01: 1.00
 AR:
-  2015-01-01: 0.80
+  2018-01-01: 0.80
 CA:
-  2015-01-01: 1.38
+  2018-01-01: 1.00
+  2021-01-01: 1.38
 CO:
-  2015-01-01: 0.75
+  2018-01-01: 0.75
 CT:
-  2015-01-01: 0.98
+  2018-01-01: 0.63
+  2021-01-01: 0.98
 DE:
-  2015-01-01: 0.75
+  2018-01-01: 0.75
 DC:
-  2015-01-01: 1.00
+  2018-01-01: 1.00
 FL:
-  2015-01-01: 0.88
+  2018-01-01: 0.88
 GA:
-  2015-01-01: 0.75
+  2018-01-01: 0.75
 HI:
-  2015-01-01: 1.00
+  2018-01-01: 1.00
 ID:
-  2015-01-01: 0.78
+  2018-01-01: 0.80
+  2021-01-01: 0.78
 IL:
-  2015-01-01: 1.00
+  2018-01-01: 1.00
 IN:
-  2015-01-01: 1.00
+  2018-01-01: 1.00
 IA:
-  2015-01-01: 0.75
+  2018-01-01: 0.75
 KS:
-  2015-01-01: 0.75
+  2018-01-01: 0.75
 KY:
-  2015-01-01: 0.75
+  2018-01-01: 0.75
 LA:
-  2015-01-01: 0.75
+  2018-01-01: 0.75
 ME:
-  2015-01-01: 1.00
+  2018-01-01: 1.00
 MD:
-  2015-01-01: 0.75
+  2018-01-01: 0.75
 MA:
-  2015-01-01: 1.00
+  2018-01-01: 1.00
 MI:
-  2015-01-01: 1.00
+  2018-01-01: 1.00
 MN:
-  2015-01-01: 1.00
+  2018-01-01: 1.00
 MS:
-  2015-01-01: 0.75
+  2018-01-01: 0.75
 MO:
-  2015-01-01: 0.85
+  2018-01-01: 0.87
+  2021-01-01: 0.85
 MT:
-  2015-01-01: 0.75
+  2018-01-01: 0.75
 NE:
-  2015-01-01: 1.00
+  2018-01-01: 1.00
 NV:
-  2015-01-01: 0.75
+  2018-01-01: 0.75
 NH:
-  2015-01-01: 0.75
+  2018-01-01: 0.75
 NJ:
-  2015-01-01: 1.00
+  2018-01-01: 1.00
 NM:
-  2015-01-01: 0.75
+  2018-01-01: 0.75
 NY:
-  2015-01-01: 0.82
+  2018-01-01: 0.82
 NC:
-  2015-01-01: 1.00
+  2018-01-01: 1.00
 ND:
-  2015-01-01: 0.75
+  2018-01-01: 0.75
 OH:
-  2015-01-01: 0.75
+  2018-01-01: 0.75
 OK:
-  2015-01-01: 1.00
+  2018-01-01: 1.00
 OR:
-  2015-01-01: 0.75
+  2018-01-01: 0.75
 PA:
-  2015-01-01: 1.00
+  2018-01-01: 1.00
 RI:
-  2015-01-01: 1.00
+  2018-01-01: 1.00
 SC:
-  2015-01-01: 1.00
+  2018-01-01: 1.00
 SD:
-  2015-01-01: 0.75
+  2018-01-01: 0.75
 TN:
-  2015-01-01: 0.75
+  2018-01-01: 0.75
 TX:
-  2015-01-01: 0.75
+  2018-01-01: 0.75
 UT:
-  2015-01-01: 1.00
+  2018-01-01: 1.00
 VT:
-  2015-01-01: 0.80
+  2018-01-01: 0.74
+  2021-01-01: 0.80
 VA:
-  2015-01-01: 0.80
+  2018-01-01: 0.80
 WA:
-  2015-01-01: 0.75
+  2018-01-01: 0.75
 WV:
-  2015-01-01: 0.75
+  2018-01-01: 0.75
 WI:
-  2015-01-01: 1.00
+  2018-01-01: 0.83
+  2021-01-01: 1.00
 WY:
-  2015-01-01: 0.75
+  2018-01-01: 0.75

policyengine_us/parameters/gov/hhs/tanf/cash/income/sources/earned.yaml

@@ -0,0 +1,13 @@
+description: The Department of Health and Human Services counts these income sources as earned income under the Temporary Assistance for Needy Families program.
+values:
+  2020-01-01:
+    - employment_income_before_lsr
+    - self_employment_income_before_lsr
+metadata:
+  unit: list
+  period: year
+  label: TANF earned income sources
+  reference:
+    - title: 42 U.S.C. § 602 - Eligible States; State plan
+      href: https://www.law.cornell.edu/uscode/text/42/602
+  # TANF gives states flexibility to define earned income in their state plans. This list serves as a general baseline that states may override with their own definitions.

policyengine_us/parameters/gov/hhs/tanf/cash/income/sources/unearned.yaml

@@ -0,0 +1,23 @@
+description: The Department of Health and Human Services counts these income sources as unearned income under the Temporary Assistance for Needy Families program.
+values:
+  2020-01-01:
+    - veterans_benefits
+    - rental_income
+    - child_support_received
+    - alimony_income
+    - dividend_income
+    - interest_income
+    - miscellaneous_income
+    - pension_income
+    - unemployment_compensation
+    - gi_cash_assistance
+    - social_security
+
+metadata:
+  unit: list
+  period: year
+  label: TANF unearned income sources
+  reference:
+    - title: 42 U.S.C. § 602 - Eligible States; State plan
+      href: https://www.law.cornell.edu/uscode/text/42/602
+  # TANF gives states flexibility to define unearned income in their state plans. This list serves as a general baseline that states may override with their own definitions.

policyengine_us/parameters/gov/irs/ald/student_loan_interest/reduction/start.yaml

@@ -9,6 +9,8 @@ metadata:
   reference:
     - title: 26 U.S. Code § 221 - Interest on education loans (b)(1)
       href: https://www.law.cornell.edu/uscode/text/26/221
+    - title: 2026 IRS data release
+      href: https://www.irs.gov/pub/irs-drop/rp-25-32.pdf#page=23
     - title: 2023 IRS data release
       href: https://www.irs.gov/pub/irs-drop/rp-22-38.pdf#page=18
     - title: 2022 IRS data release
@@ -29,6 +31,7 @@ JOINT:
     2022-01-01: 145_000
     2023-01-01: 155_000
     2024-01-01: 165_000
+    2026-01-01: 175_000
   metadata:
     uprating:
       parameter: gov.irs.uprating
@@ -41,6 +44,7 @@ SINGLE:
     2019-01-01: 70_000
     2023-01-01: 75_000
     2024-01-01: 80_000
+    2026-01-01: 85_000
   metadata:
     uprating:
       parameter: gov.irs.uprating
@@ -56,18 +60,20 @@ HEAD_OF_HOUSEHOLD:
     2019-01-01: 70_000
     2023-01-01: 75_000
     2024-01-01: 80_000
+    2026-01-01: 85_000
   metadata:
     uprating:
       parameter: gov.irs.uprating
       rounding:
         type: downwards
         interval: 5_000
-SURVIVING_SPOUSE: 
+SURVIVING_SPOUSE:
   values:
     2002-01-01: 50_000
     2019-01-01: 70_000
     2023-01-01: 75_000
     2024-01-01: 80_000
+    2026-01-01: 85_000
   metadata:
     uprating:
       parameter: gov.irs.uprating

policyengine_us/parameters/gov/irs/capital_gains/rates.yaml

@@ -0,0 +1,17 @@
+description: The IRS taxes long-term capital gains and qualified dividends at these rates.
+1:
+  2013-01-01: 0
+2:
+  2013-01-01: 0.15
+3:
+  2013-01-01: 0.2
+
+metadata:
+  unit: /1
+  period: year
+  label: Capital gains tax rates
+  reference:
+    - title: 26 U.S. Code § 1(h) - Tax on net capital gain
+      href: https://www.law.cornell.edu/uscode/text/26/1#h
+    - title: 26 U.S. Code § 1(j)(5)(A) - Capital gains rates
+      href: https://www.law.cornell.edu/uscode/text/26/1#j_5_A

policyengine_us/parameters/gov/irs/capital_gains/thresholds.yaml

@@ -0,0 +1,182 @@
+description: The IRS applies higher capital gains rates above these income thresholds.
+metadata:
+  unit: currency-USD
+  period: year
+  label: Capital gains tax rate thresholds
+  propagate_metadata_to_children: true
+  uprating:
+    parameter: gov.irs.uprating
+    rounding:
+      type: downwards
+      interval: 50
+  reference:
+    - title: 26 U.S. Code § 1(j)(5)(B) - Capital gains rate thresholds
+      href: https://www.law.cornell.edu/uscode/text/26/1#j_5_B
+    - title: 2026 IRS data release
+      href: https://www.irs.gov/pub/irs-drop/rp-25-32.pdf#page=12
+    - title: 2025 IRS data release
+      href: https://www.irs.gov/pub/irs-drop/rp-24-40.pdf#page=7
+    - title: 2024 IRS data release
+      href: https://www.irs.gov/pub/irs-drop/rp-23-34.pdf#page=8
+    - title: 2023 IRS data release
+      href: https://www.irs.gov/pub/irs-drop/rp-22-38.pdf#page=8
+    - title: 2022 IRS data release
+      href: https://www.irs.gov/pub/irs-drop/rp-21-45.pdf#page=8
+    - title: 2021 IRS data release
+      href: https://www.irs.gov/pub/irs-drop/rp-20-45.pdf#page=8
+    - title: 2020 IRS data release
+      href: https://www.irs.gov/pub/irs-drop/rp-19-44.pdf#page=8
+    - title: 2019 IRS data release
+      href: https://www.irs.gov/pub/irs-drop/rp-18-57.pdf#page=8
+1:
+  HEAD_OF_HOUSEHOLD:
+    2013-01-01: 48_600
+    2014-01-01: 49_400
+    2015-01-01: 50_200
+    2016-01-01: 50_400
+    2017-01-01: 50_800
+    2018-01-01: 51_700
+    2019-01-01: 52_750
+    2020-01-01: 53_600
+    2021-01-01: 54_100
+    2022-01-01: 55_800
+    2023-01-01: 59_750
+    2024-01-01: 63_000
+    2025-01-01: 64_750
+    2026-01-01: 66_200
+  JOINT:
+    2013-01-01: 72_500
+    2014-01-01: 73_800
+    2015-01-01: 74_900
+    2016-01-01: 75_300
+    2017-01-01: 75_900
+    2018-01-01: 77_200
+    2019-01-01: 78_750
+    2020-01-01: 80_000
+    2021-01-01: 80_800
+    2022-01-01: 83_350
+    2023-01-01: 89_250
+    2024-01-01: 94_050
+    2025-01-01: 96_700
+    2026-01-01: 98_900
+  SEPARATE:
+    2013-01-01: 36_250
+    2014-01-01: 36_900
+    2015-01-01: 37_450
+    2016-01-01: 37_650
+    2017-01-01: 37_950
+    2018-01-01: 38_600
+    2019-01-01: 39_375
+    2020-01-01: 40_000
+    2021-01-01: 40_400
+    2022-01-01: 41_675
+    2023-01-01: 44_625
+    2024-01-01: 47_025
+    2025-01-01: 48_350
+    2026-01-01: 49_450
+  SINGLE:
+    2013-01-01: 36_250
+    2014-01-01: 36_900
+    2015-01-01: 37_450
+    2016-01-01: 37_650
+    2017-01-01: 37_950
+    2018-01-01: 38_600
+    2019-01-01: 39_375
+    2020-01-01: 40_000
+    2021-01-01: 40_400
+    2022-01-01: 41_675
+    2023-01-01: 44_625
+    2024-01-01: 47_025
+    2025-01-01: 48_350
+    2026-01-01: 49_450
+  SURVIVING_SPOUSE:
+    2013-01-01: 72_500
+    2014-01-01: 73_800
+    2015-01-01: 74_900
+    2016-01-01: 75_300
+    2017-01-01: 75_900
+    2018-01-01: 77_200
+    2019-01-01: 78_750
+    2020-01-01: 80_000
+    2021-01-01: 80_800
+    2022-01-01: 83_350
+    2023-01-01: 89_250
+    2024-01-01: 94_050
+    2025-01-01: 96_700
+    2026-01-01: 98_900
+2:
+  HEAD_OF_HOUSEHOLD:
+    2013-01-01: 425_000
+    2014-01-01: 432_200
+    2015-01-01: 439_000
+    2016-01-01: 441_000
+    2017-01-01: 444_550
+    2018-01-01: 452_400
+    2019-01-01: 461_700
+    2020-01-01: 469_050
+    2021-01-01: 473_750
+    2022-01-01: 488_500
+    2023-01-01: 523_050
+    2024-01-01: 551_350
+    2025-01-01: 566_700
+    2026-01-01: 579_600
+  JOINT:
+    2013-01-01: 450_000
+    2014-01-01: 457_600
+    2015-01-01: 464_850
+    2016-01-01: 466_950
+    2017-01-01: 470_700
+    2018-01-01: 479_000
+    2019-01-01: 488_850
+    2020-01-01: 496_600
+    2021-01-01: 501_600
+    2022-01-01: 517_200
+    2023-01-01: 553_850
+    2024-01-01: 583_750
+    2025-01-01: 600_050
+    2026-01-01: 613_700
+  SEPARATE:
+    2013-01-01: 225_000
+    2014-01-01: 228_800
+    2015-01-01: 232_425
+    2016-01-01: 233_475
+    2017-01-01: 235_350
+    2018-01-01: 239_500
+    2019-01-01: 244_425
+    2020-01-01: 248_300
+    2021-01-01: 250_800
+    2022-01-01: 258_600
+    2023-01-01: 276_900
+    2024-01-01: 291_850
+    2025-01-01: 300_000
+    2026-01-01: 306_850
+  SINGLE:
+    2013-01-01: 400_000
+    2014-01-01: 406_750
+    2015-01-01: 413_200
+    2016-01-01: 415_050
+    2017-01-01: 418_400
+    2018-01-01: 425_800
+    2019-01-01: 434_550
+    2020-01-01: 441_450
+    2021-01-01: 445_850
+    2022-01-01: 459_750
+    2023-01-01: 492_300
+    2024-01-01: 518_900
+    2025-01-01: 533_400
+    2026-01-01: 545_500
+  SURVIVING_SPOUSE:
+    2013-01-01: 450_000
+    2014-01-01: 457_600
+    2015-01-01: 464_850
+    2016-01-01: 466_950
+    2017-01-01: 470_700
+    2018-01-01: 479_000
+    2019-01-01: 488_850
+    2020-01-01: 496_600
+    2021-01-01: 501_600
+    2022-01-01: 517_200
+    2023-01-01: 553_850
+    2024-01-01: 583_750
+    2025-01-01: 600_050
+    2026-01-01: 613_700

policyengine_us/parameters/gov/irs/credits/cdcc/eligibility/child_age.yaml

@@ -3,7 +3,6 @@ values:
   2010-01-01: 13
 metadata:
   unit: year
-  name: cdcc_dependent_child_age
   label: CDCC dependent child maximum age
   reference:
     - title: 26 U.S. Code § 21(d)(1)(A)

policyengine_us/parameters/gov/irs/credits/clean_vehicle/new/eligibility/min_kwh.yaml

@@ -3,7 +3,6 @@ values:
   2021-01-01: 4
 metadata:
   unit: kilowatt-hour
-  name: new_clean_vehicle_credit_min_kwh
   label: Minimum kWh of battery capacity for new clean vehicle to be eligible for credit
   reference:
     - title: 26 U.S. Code § 30D - New qualified plug-in electric drive motor vehicles (d)(1)(F)(i)

policyengine_us/parameters/gov/irs/credits/clean_vehicle/used/eligibility/sale_price_limit.yaml

@@ -5,7 +5,6 @@ metadata:
       href: https://www.democrats.senate.gov/imo/media/doc/inflation_reduction_act_of_2022.pdf#page=390
   label: Sale price limit for used clean vehicle credit
   unit: currency-USD
-  name: used_clean_vehicle_credit_sale_price_limit
 values:
   0000-01-01: 0
   2023-01-01: 25_000

policyengine_us/parameters/gov/irs/credits/ctc/amount/base.yaml

@@ -16,16 +16,21 @@ brackets:
         2035-01-01: 2_700
         # Rose to $3,000/$3,600 in 2021. See arpa.yaml.
       metadata:
+        uprating:
+          parameter: gov.irs.uprating
+          rounding:
+            type: downwards
+            interval: 100
         reference:
-          - title: 26 U.S. Code § 24(a)
-            href: https://www.law.cornell.edu/uscode/text/26/24#a
-          - title: 26 U.S. Code § 24(h)
-            href: https://www.law.cornell.edu/uscode/text/26/24#h
-          - title: 26 U.S. Code § 24(i)
-            href: https://www.law.cornell.edu/uscode/text/26/24#i
-          - title: H.R.1 - One Big Beautiful Bill Act
-      href: https://www.congress.gov/bill/119th-congress/house-bill/1/text
-    # OBBB sets CTC value in $2,200 and uprates using 2024 as the base year.
+          - title: 26 U.S. Code § 24(h)(2) - Child tax credit amount
+            href: https://www.law.cornell.edu/uscode/text/26/24#h_2
+          - title: 26 U.S. Code § 24(i)(2) - Inflation adjustment for credit amount
+            href: https://www.law.cornell.edu/uscode/text/26/24#i_2
+          - title: 2026 IRS data release
+            href: https://www.irs.gov/pub/irs-drop/rp-25-32.pdf#page=13
+        # IRC §24(i)(2) adjusts the $2,200 statutory base using 2024 as reference year.
+        # Current implementation uses incremental uprating from latest value, which
+        # produces correct results but differs from statutory base-year calculation.
   - threshold:
       values:
         2013-01-01: 17