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

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Files changed (429) hide show
  1. policyengine_us/parameters/gov/aca/state_rating_area_cost.yaml +511 -12
  2. policyengine_us/parameters/gov/bls/cpi/c_cpi_u.yaml +23 -6
  3. policyengine_us/parameters/gov/bls/cpi/cpi_u.yaml +21 -18
  4. policyengine_us/parameters/gov/bls/cpi/cpi_w.yaml +25 -22
  5. policyengine_us/parameters/gov/contrib/congress/tlaib/{income_security_package → economic_dignity_for_all_agenda}/end_child_poverty_act/adult_dependent_credit/min_age.yaml +1 -1
  6. policyengine_us/parameters/gov/contrib/ctc/per_child_phase_out/avoid_overlap.yaml +7 -0
  7. policyengine_us/parameters/gov/contrib/harris/capital_gains/rates.yaml +12 -0
  8. policyengine_us/parameters/gov/contrib/harris/capital_gains/thresholds.yaml +168 -0
  9. policyengine_us/parameters/gov/contrib/states/ri/ctc/age_limit.yaml +9 -0
  10. policyengine_us/parameters/gov/contrib/states/ri/ctc/amount.yaml +9 -0
  11. policyengine_us/parameters/gov/contrib/states/ri/ctc/in_effect.yaml +9 -0
  12. policyengine_us/parameters/gov/contrib/states/ri/ctc/phaseout/rate.yaml +9 -0
  13. policyengine_us/parameters/gov/contrib/states/ri/ctc/phaseout/threshold.yaml +23 -0
  14. policyengine_us/parameters/gov/contrib/states/ri/ctc/refundability/cap.yaml +9 -0
  15. policyengine_us/parameters/gov/contrib/states/ri/ctc/young_child_boost/age_limit.yaml +9 -0
  16. policyengine_us/parameters/gov/contrib/states/ri/ctc/young_child_boost/amount.yaml +9 -0
  17. policyengine_us/parameters/gov/contrib/states/ri/dependent_exemption/age_limit/in_effect.yaml +9 -0
  18. policyengine_us/parameters/gov/contrib/states/ri/dependent_exemption/age_limit/threshold.yaml +9 -0
  19. policyengine_us/parameters/gov/contrib/states/ri/dependent_exemption/amount.yaml +15 -0
  20. policyengine_us/parameters/gov/contrib/states/ri/dependent_exemption/in_effect.yaml +9 -0
  21. policyengine_us/parameters/gov/contrib/states/ri/dependent_exemption/phaseout/rate.yaml +9 -0
  22. policyengine_us/parameters/gov/contrib/states/ri/dependent_exemption/phaseout/threshold.yaml +23 -0
  23. policyengine_us/parameters/gov/contrib/states/ut/eitc/in_effect.yaml +9 -0
  24. policyengine_us/parameters/gov/contrib/states/ut/eitc/max_age.yaml +9 -0
  25. policyengine_us/parameters/gov/hhs/medicaid/eligibility/categories/medically_needy/categories/child/child.yaml +0 -1
  26. policyengine_us/parameters/gov/hhs/medicaid/eligibility/categories/senior_or_disabled/income/limit/couple.yaml +60 -51
  27. policyengine_us/parameters/gov/hhs/medicaid/eligibility/categories/senior_or_disabled/income/limit/individual.yaml +60 -51
  28. policyengine_us/parameters/gov/hhs/tanf/cash/income/sources/earned.yaml +13 -0
  29. policyengine_us/parameters/gov/hhs/tanf/cash/income/sources/unearned.yaml +23 -0
  30. policyengine_us/parameters/gov/irs/ald/student_loan_interest/reduction/start.yaml +7 -1
  31. policyengine_us/parameters/gov/irs/capital_gains/rates.yaml +17 -0
  32. policyengine_us/parameters/gov/irs/capital_gains/thresholds.yaml +182 -0
  33. policyengine_us/parameters/gov/irs/credits/cdcc/eligibility/child_age.yaml +0 -1
  34. policyengine_us/parameters/gov/irs/credits/clean_vehicle/new/eligibility/min_kwh.yaml +0 -1
  35. policyengine_us/parameters/gov/irs/credits/clean_vehicle/used/eligibility/sale_price_limit.yaml +0 -1
  36. policyengine_us/parameters/gov/irs/credits/ctc/amount/base.yaml +14 -9
  37. policyengine_us/parameters/gov/irs/credits/ctc/refundable/individual_max.yaml +14 -7
  38. policyengine_us/parameters/gov/irs/credits/education/american_opportunity_credit/abolition.yaml +0 -1
  39. policyengine_us/parameters/gov/irs/credits/education/american_opportunity_credit/refundability.yaml +0 -1
  40. policyengine_us/parameters/gov/irs/credits/education/lifetime_learning_credit/abolition.yaml +0 -1
  41. policyengine_us/parameters/gov/irs/credits/education/lifetime_learning_credit/expense_limit.yaml +0 -1
  42. policyengine_us/parameters/gov/irs/credits/eitc/max.yaml +73 -81
  43. policyengine_us/parameters/gov/irs/credits/energy_efficient_home_improvement/cap/annual/advanced_main_air_circulating_fan.yaml +0 -1
  44. policyengine_us/parameters/gov/irs/credits/energy_efficient_home_improvement/cap/annual/door.yaml +0 -1
  45. policyengine_us/parameters/gov/irs/credits/energy_efficient_home_improvement/cap/annual/energy_efficient_central_air_conditioner.yaml +0 -1
  46. policyengine_us/parameters/gov/irs/credits/energy_efficient_home_improvement/cap/annual/heat_pump_heat_pump_water_heater_biomass_stove_boiler.yaml +0 -1
  47. policyengine_us/parameters/gov/irs/credits/energy_efficient_home_improvement/cap/annual/home_energy_audit.yaml +0 -1
  48. policyengine_us/parameters/gov/irs/credits/energy_efficient_home_improvement/cap/annual/qualified_furnace_or_hot_water_boiler.yaml +0 -1
  49. policyengine_us/parameters/gov/irs/credits/energy_efficient_home_improvement/cap/annual/roof.yaml +0 -1
  50. policyengine_us/parameters/gov/irs/credits/energy_efficient_home_improvement/cap/annual/total.yaml +0 -1
  51. policyengine_us/parameters/gov/irs/credits/energy_efficient_home_improvement/cap/annual/window.yaml +0 -1
  52. policyengine_us/parameters/gov/irs/credits/energy_efficient_home_improvement/cap/lifetime/total.yaml +0 -1
  53. policyengine_us/parameters/gov/irs/credits/energy_efficient_home_improvement/cap/lifetime/window.yaml +0 -1
  54. policyengine_us/parameters/gov/irs/credits/energy_efficient_home_improvement/in_effect.yaml +0 -1
  55. policyengine_us/parameters/gov/irs/credits/energy_efficient_home_improvement/qualified_expenditures/credits.yaml +0 -1
  56. policyengine_us/parameters/gov/irs/credits/energy_efficient_home_improvement/qualified_expenditures/heat_pump_heat_pump_water_heater_biomass_stove_boiler.yaml +0 -1
  57. policyengine_us/parameters/gov/irs/credits/energy_efficient_home_improvement/rates/home_energy_audit.yaml +0 -1
  58. policyengine_us/parameters/gov/irs/credits/energy_efficient_home_improvement/rates/improvements.yaml +0 -1
  59. policyengine_us/parameters/gov/irs/credits/energy_efficient_home_improvement/rates/property.yaml +0 -1
  60. policyengine_us/parameters/gov/irs/credits/premium_tax_credit/phase_out/ending_rate.yaml +0 -1
  61. policyengine_us/parameters/gov/irs/credits/premium_tax_credit/phase_out/starting_rate.yaml +0 -1
  62. policyengine_us/parameters/gov/irs/credits/recovery_rebate_credit/arpa/max/adult.yaml +0 -1
  63. policyengine_us/parameters/gov/irs/credits/recovery_rebate_credit/arpa/max/dependent.yaml +0 -1
  64. policyengine_us/parameters/gov/irs/credits/recovery_rebate_credit/arpa/phase_out/length.yaml +0 -1
  65. policyengine_us/parameters/gov/irs/credits/recovery_rebate_credit/arpa/phase_out/threshold.yaml +0 -1
  66. policyengine_us/parameters/gov/irs/credits/recovery_rebate_credit/caa/max/adult.yaml +0 -1
  67. policyengine_us/parameters/gov/irs/credits/recovery_rebate_credit/caa/max/child.yaml +0 -1
  68. policyengine_us/parameters/gov/irs/credits/recovery_rebate_credit/caa/phase_out/rate.yaml +0 -1
  69. policyengine_us/parameters/gov/irs/credits/recovery_rebate_credit/caa/phase_out/threshold.yaml +0 -1
  70. policyengine_us/parameters/gov/irs/credits/recovery_rebate_credit/cares/max/adult.yaml +0 -1
  71. policyengine_us/parameters/gov/irs/credits/recovery_rebate_credit/cares/max/child.yaml +0 -1
  72. policyengine_us/parameters/gov/irs/credits/recovery_rebate_credit/cares/phase_out/rate.yaml +0 -1
  73. policyengine_us/parameters/gov/irs/credits/recovery_rebate_credit/cares/phase_out/threshold.yaml +0 -1
  74. policyengine_us/parameters/gov/irs/credits/residential_clean_energy/applicable_percentage.yaml +0 -1
  75. policyengine_us/parameters/gov/irs/credits/residential_clean_energy/elements.yaml +0 -1
  76. policyengine_us/parameters/gov/irs/credits/residential_clean_energy/fuel_cell_cap_per_kw.yaml +0 -1
  77. policyengine_us/parameters/gov/irs/deductions/qbi/phase_out/start.yaml +19 -7
  78. policyengine_us/parameters/gov/irs/deductions/standard/aged_or_blind/age_threshold.yaml +0 -1
  79. policyengine_us/parameters/gov/irs/deductions/standard/aged_or_blind/amount.yaml +10 -52
  80. policyengine_us/parameters/gov/irs/deductions/standard/amount.yaml +16 -59
  81. policyengine_us/parameters/gov/irs/gross_income/retirement_contributions/catch_up/limit/401k.yaml +8 -1
  82. policyengine_us/parameters/gov/irs/gross_income/retirement_contributions/catch_up/limit/ira.yaml +7 -0
  83. policyengine_us/parameters/gov/irs/gross_income/retirement_contributions/limit/401k.yaml +6 -0
  84. policyengine_us/parameters/gov/irs/gross_income/retirement_contributions/limit/ira.yaml +5 -0
  85. policyengine_us/parameters/gov/irs/income/amt/exemption/amount.yaml +15 -59
  86. policyengine_us/parameters/gov/irs/income/amt/exemption/phase_out/start.yaml +11 -60
  87. policyengine_us/parameters/gov/irs/income/bracket.yaml +114 -213
  88. policyengine_us/parameters/gov/irs/payroll/medicare/additional/exclusion.yaml +0 -1
  89. policyengine_us/parameters/gov/states/ca/tax/income/agi/subtractions.yaml +1 -0
  90. policyengine_us/parameters/gov/states/co/tax/income/credits/care_worker/amount/joint.yaml +10 -0
  91. policyengine_us/parameters/gov/states/co/tax/income/credits/care_worker/amount/non_joint.yaml +10 -0
  92. policyengine_us/parameters/gov/states/co/tax/income/credits/care_worker/income_limit/joint.yaml +10 -0
  93. policyengine_us/parameters/gov/states/co/tax/income/credits/care_worker/income_limit/non_joint.yaml +10 -0
  94. policyengine_us/parameters/gov/states/co/tax/income/credits/refundable.yaml +11 -0
  95. policyengine_us/parameters/gov/states/co/tax/income/credits/sales_tax_refund/amount/scale.yaml +1 -1
  96. policyengine_us/parameters/gov/states/co/tax/income/credits/tabor/joint.yaml +12 -0
  97. policyengine_us/parameters/gov/states/co/tax/income/credits/tabor/single.yaml +12 -0
  98. policyengine_us/parameters/gov/states/de/tax/income/credits/refundable.yaml +2 -2
  99. policyengine_us/parameters/gov/states/de/tax/income/credits/relief_rebate/amount.yaml +1 -1
  100. policyengine_us/parameters/gov/states/ga/tax/income/credits/itemizer/amount.yaml +14 -0
  101. policyengine_us/parameters/gov/states/ga/tax/income/credits/non_refundable.yaml +8 -2
  102. policyengine_us/parameters/gov/states/ga/tax/income/credits/surplus_tax_rebate/amount.yaml +5 -5
  103. policyengine_us/parameters/gov/states/hi/tax/income/alternative_tax/availability.yaml +2 -3
  104. policyengine_us/parameters/gov/states/hi/tax/income/credits/act_115_rebate/joint.yaml +20 -0
  105. policyengine_us/parameters/gov/states/hi/tax/income/credits/act_115_rebate/single.yaml +20 -0
  106. policyengine_us/parameters/gov/states/hi/tax/income/credits/refundable.yaml +6 -0
  107. policyengine_us/parameters/gov/states/id/tax/income/credits/2022_rebate/floor.yaml +1 -1
  108. policyengine_us/parameters/gov/states/id/tax/income/credits/2022_rebate/rate.yaml +1 -1
  109. policyengine_us/parameters/gov/states/id/tax/income/credits/refundable.yaml +4 -4
  110. policyengine_us/parameters/gov/states/id/tax/income/credits/special_seasonal_rebate/floor.yaml +5 -5
  111. policyengine_us/parameters/gov/states/id/tax/income/credits/special_seasonal_rebate/rate.yaml +1 -1
  112. policyengine_us/parameters/gov/states/il/tax/income/credits/income_tax_rebate/amount/dependent.yaml +10 -0
  113. policyengine_us/parameters/gov/states/il/tax/income/credits/income_tax_rebate/amount/joint.yaml +20 -0
  114. policyengine_us/parameters/gov/states/il/tax/income/credits/income_tax_rebate/amount/other.yaml +20 -0
  115. policyengine_us/parameters/gov/states/il/tax/income/credits/income_tax_rebate/max_dependents.yaml +10 -0
  116. policyengine_us/parameters/gov/states/il/tax/income/credits/refundable.yaml +5 -0
  117. policyengine_us/parameters/gov/states/in/tax/income/credits/automatic_refund_rebate/amount/additional.yaml +10 -0
  118. policyengine_us/parameters/gov/states/in/tax/income/credits/automatic_refund_rebate/amount/base.yaml +12 -0
  119. policyengine_us/parameters/gov/states/in/tax/income/credits/refundable.yaml +6 -1
  120. policyengine_us/parameters/gov/states/ma/dta/tcap/gross_income/earned.yaml +2 -2
  121. policyengine_us/parameters/gov/states/ma/eec/ccfa/income/countable_income/sources.yaml +3 -3
  122. policyengine_us/parameters/gov/states/ma/tax/income/credits/refundable.yaml +12 -0
  123. policyengine_us/parameters/gov/states/ma/tax/income/credits/taxpayer_refund_rebate/rate.yaml +10 -0
  124. policyengine_us/parameters/gov/states/me/tax/income/credits/refundable.yaml +6 -0
  125. policyengine_us/parameters/gov/states/me/tax/income/credits/relief_rebate/amount.yaml +10 -0
  126. policyengine_us/parameters/gov/states/me/tax/income/credits/relief_rebate/income_limit.yaml +21 -0
  127. policyengine_us/parameters/gov/states/mn/tax/income/credits/cwfc/ctc/age_limit.yaml +14 -0
  128. policyengine_us/parameters/gov/states/mt/tax/income/credits/non_refundable.yaml +1 -4
  129. policyengine_us/parameters/gov/states/mt/tax/income/credits/rebate/amount.yaml +5 -5
  130. policyengine_us/parameters/gov/states/nm/tax/income/modified_gross_income.yaml +0 -1
  131. policyengine_us/parameters/gov/states/pa/tax/income/credits/eitc/match.yaml +10 -0
  132. policyengine_us/parameters/gov/states/pa/tax/income/credits/refundable.yaml +6 -0
  133. policyengine_us/parameters/gov/states/ri/tax/income/credits/child_tax_rebate/amount.yaml +1 -1
  134. policyengine_us/parameters/gov/states/ri/tax/income/credits/child_tax_rebate/limit/age.yaml +1 -1
  135. policyengine_us/parameters/gov/states/ri/tax/income/credits/child_tax_rebate/limit/child.yaml +1 -1
  136. policyengine_us/parameters/gov/states/ri/tax/income/credits/child_tax_rebate/limit/income.yaml +5 -5
  137. policyengine_us/parameters/gov/states/ri/tax/income/credits/refundable.yaml +1 -4
  138. policyengine_us/parameters/gov/states/sc/tax/income/credits/2022_rebate/amount.yaml +12 -0
  139. policyengine_us/parameters/gov/states/sc/tax/income/credits/non_refundable.yaml +7 -1
  140. policyengine_us/parameters/gov/states/tx/dta/csfp/fpg_limit.yaml +10 -0
  141. policyengine_us/parameters/gov/states/tx/twc/README.md +1 -0
  142. policyengine_us/parameters/gov/states/tx/twc/ccs/README.md +1 -0
  143. policyengine_us/parameters/gov/states/tx/twc/ccs/age_threshold/child.yaml +11 -0
  144. policyengine_us/parameters/gov/states/tx/twc/ccs/age_threshold/disabled_child.yaml +11 -0
  145. policyengine_us/parameters/gov/states/tx/twc/ccs/age_threshold/infant.yaml +11 -0
  146. policyengine_us/parameters/gov/states/tx/twc/ccs/age_threshold/school_age.yaml +11 -0
  147. policyengine_us/parameters/gov/states/tx/twc/ccs/age_threshold/toddler.yaml +11 -0
  148. policyengine_us/parameters/gov/states/tx/twc/ccs/assets/limit.yaml +11 -0
  149. policyengine_us/parameters/gov/states/tx/twc/ccs/copay/rate/additional_child.yaml +13 -0
  150. policyengine_us/parameters/gov/states/tx/twc/ccs/copay/rate/first_child.yaml +55 -0
  151. policyengine_us/parameters/gov/states/tx/twc/ccs/copay/rate/maximum.yaml +11 -0
  152. policyengine_us/parameters/gov/states/tx/twc/ccs/income/smi_rate.yaml +11 -0
  153. policyengine_us/parameters/gov/states/tx/twc/ccs/income/sources.yaml +23 -0
  154. policyengine_us/parameters/gov/states/tx/twc/ccs/payment/rates.yaml +10459 -0
  155. policyengine_us/parameters/gov/states/tx/twc/ccs/region/alamo.yaml +25 -0
  156. policyengine_us/parameters/gov/states/tx/twc/ccs/region/borderplex.yaml +18 -0
  157. policyengine_us/parameters/gov/states/tx/twc/ccs/region/brazos_valley.yaml +19 -0
  158. policyengine_us/parameters/gov/states/tx/twc/ccs/region/cameron_county.yaml +13 -0
  159. policyengine_us/parameters/gov/states/tx/twc/ccs/region/capital_area.yaml +13 -0
  160. policyengine_us/parameters/gov/states/tx/twc/ccs/region/central_texas.yaml +19 -0
  161. policyengine_us/parameters/gov/states/tx/twc/ccs/region/coastal_bend.yaml +24 -0
  162. policyengine_us/parameters/gov/states/tx/twc/ccs/region/concho_valley.yaml +25 -0
  163. policyengine_us/parameters/gov/states/tx/twc/ccs/region/dallas_county.yaml +13 -0
  164. policyengine_us/parameters/gov/states/tx/twc/ccs/region/deep_east.yaml +24 -0
  165. policyengine_us/parameters/gov/states/tx/twc/ccs/region/east_texas.yaml +26 -0
  166. policyengine_us/parameters/gov/states/tx/twc/ccs/region/golden_crescent.yaml +19 -0
  167. policyengine_us/parameters/gov/states/tx/twc/ccs/region/gulf_coast.yaml +25 -0
  168. policyengine_us/parameters/gov/states/tx/twc/ccs/region/heart_of_texas.yaml +18 -0
  169. policyengine_us/parameters/gov/states/tx/twc/ccs/region/lower_rio.yaml +15 -0
  170. policyengine_us/parameters/gov/states/tx/twc/ccs/region/middle_rio.yaml +21 -0
  171. policyengine_us/parameters/gov/states/tx/twc/ccs/region/north_central.yaml +26 -0
  172. policyengine_us/parameters/gov/states/tx/twc/ccs/region/north_texas.yaml +23 -0
  173. policyengine_us/parameters/gov/states/tx/twc/ccs/region/northeast_texas.yaml +21 -0
  174. policyengine_us/parameters/gov/states/tx/twc/ccs/region/panhandle.yaml +38 -0
  175. policyengine_us/parameters/gov/states/tx/twc/ccs/region/permian_basin.yaml +29 -0
  176. policyengine_us/parameters/gov/states/tx/twc/ccs/region/rural_capital.yaml +21 -0
  177. policyengine_us/parameters/gov/states/tx/twc/ccs/region/south_plains.yaml +27 -0
  178. policyengine_us/parameters/gov/states/tx/twc/ccs/region/south_texas.yaml +15 -0
  179. policyengine_us/parameters/gov/states/tx/twc/ccs/region/southeast.yaml +15 -0
  180. policyengine_us/parameters/gov/states/tx/twc/ccs/region/tarrant_county.yaml +13 -0
  181. policyengine_us/parameters/gov/states/tx/twc/ccs/region/texoma.yaml +15 -0
  182. policyengine_us/parameters/gov/states/tx/twc/ccs/region/west_central.yaml +31 -0
  183. policyengine_us/parameters/gov/states/tx/twc/ccs/work_requirements/single_parent.yaml +11 -0
  184. policyengine_us/parameters/gov/states/tx/twc/ccs/work_requirements/two_parent.yaml +11 -0
  185. policyengine_us/parameters/gov/states/va/tax/income/credits/non_refundable.yaml +5 -1
  186. policyengine_us/parameters/gov/states/va/tax/income/rebate/amount.yaml +10 -0
  187. policyengine_us/parameters/gov/territories/pr/tax/income/credits/refundable.yaml +2 -0
  188. policyengine_us/parameters/gov/territories/pr/tax/income/tax_rate/amount.yaml +35 -0
  189. policyengine_us/parameters/gov/usda/snap/student/child_age_limit/single_parent.yaml +12 -0
  190. policyengine_us/parameters/gov/usda/snap/student/child_age_limit/two_parent.yaml +12 -0
  191. policyengine_us/parameters/gov/usda/snap/work_requirements/general/age_threshold/caring_dependent_child.yaml +1 -1
  192. policyengine_us/parameters/gov/usda/snap/work_requirements/general/age_threshold/exempted.yaml +1 -1
  193. policyengine_us/parameters/gov/usda/snap/work_requirements/general/weekly_hours_threshold.yaml +1 -1
  194. policyengine_us/parameters/simulation/disabled_programs.yaml +0 -1
  195. policyengine_us/reforms/aca/aca_ptc_additional_bracket.py +2 -2
  196. policyengine_us/reforms/aca/aca_ptc_simplified_bracket.py +2 -2
  197. policyengine_us/reforms/additional_tax_bracket/additional_tax_bracket_reform.py +10 -7
  198. policyengine_us/reforms/biden/budget_2025/capital_gains_tax_increase.py +5 -7
  199. policyengine_us/reforms/congress/tlaib/__init__.py +4 -3
  200. policyengine_us/reforms/congress/tlaib/economic_dignity_for_all_agenda/__init__.py +9 -0
  201. policyengine_us/reforms/congress/tlaib/economic_dignity_for_all_agenda/edaa_end_child_poverty_act.py +237 -0
  202. policyengine_us/reforms/ctc/ctc_per_child_phase_out.py +36 -3
  203. policyengine_us/reforms/harris/capital_gains/harris_capital_gains.py +7 -7
  204. policyengine_us/reforms/reforms.py +18 -4
  205. policyengine_us/reforms/states/ri/__init__.py +2 -0
  206. policyengine_us/reforms/states/ri/ctc/__init__.py +1 -0
  207. policyengine_us/reforms/states/ri/ctc/ri_ctc_reform.py +207 -0
  208. policyengine_us/reforms/states/ri/exemption/__init__.py +1 -0
  209. policyengine_us/reforms/states/ri/exemption/ri_exemption_reform.py +167 -0
  210. policyengine_us/reforms/states/ut/__init__.py +3 -0
  211. policyengine_us/reforms/states/ut/ut_refundable_eitc.py +118 -0
  212. policyengine_us/tests/policy/baseline/gov/aca/ptc/aca_ptc.yaml +3 -3
  213. policyengine_us/tests/policy/baseline/gov/aca/ptc/aca_required_contribution_percentage.yaml +71 -0
  214. policyengine_us/tests/policy/baseline/gov/aca/ptc/integration.yaml +1 -1
  215. policyengine_us/tests/policy/baseline/gov/aca/ptc/separate_esi.yaml +2 -2
  216. policyengine_us/tests/policy/baseline/gov/ed/pell_grant/pell_grant_simplified_formula_applies.yaml +1 -1
  217. policyengine_us/tests/policy/baseline/gov/hhs/tanf/tanf_fpg.yaml +53 -0
  218. policyengine_us/tests/policy/baseline/gov/irs/integration/us_itemize.yaml +1 -1
  219. policyengine_us/tests/policy/baseline/gov/irs/tax/federal_income/alternative_minimum_tax/exemption/amt_exemption.yaml +68 -0
  220. policyengine_us/tests/policy/baseline/gov/irs/tax/federal_income/alternative_minimum_tax/integration.yaml +26 -0
  221. policyengine_us/tests/policy/baseline/gov/ssa/ssi/integration_tests.yaml +150 -4
  222. policyengine_us/tests/policy/baseline/gov/states/ca/tax/income/integration.yaml +50 -0
  223. policyengine_us/tests/policy/baseline/gov/states/co/tax/income/credits/care_worker/co_care_worker_credit.yaml +64 -0
  224. policyengine_us/tests/policy/baseline/gov/states/co/tax/income/credits/care_worker/co_care_worker_credit_eligible.yaml +122 -0
  225. policyengine_us/tests/policy/baseline/gov/states/co/tax/income/credits/care_worker/co_care_worker_credit_eligible_care_worker_count.yaml +65 -0
  226. policyengine_us/tests/policy/baseline/gov/states/co/tax/income/credits/co_tabor_cash_back.yaml +71 -0
  227. policyengine_us/tests/policy/baseline/gov/states/co/tax/income/integration.yaml +38 -0
  228. policyengine_us/tests/policy/baseline/gov/states/ga/tax/income/credits/ga_itemizer_credit.yaml +44 -0
  229. policyengine_us/tests/policy/baseline/gov/states/ga/tax/income/integration.yaml +47 -0
  230. policyengine_us/tests/policy/baseline/gov/states/ga/tax/income/subtractions/retirement/ga_retirement_exclusion_countable_earned_income.yaml +17 -0
  231. policyengine_us/tests/policy/baseline/gov/states/hi/tax/income/alternative_tax/hi_alternative_tax_on_capital_gains_eligible.yaml +0 -8
  232. policyengine_us/tests/policy/baseline/gov/states/hi/tax/income/credits/cdcc/hi_cdcc.yaml +4 -0
  233. policyengine_us/tests/policy/baseline/gov/states/hi/tax/income/credits/cdcc/hi_cdcc_eligible.yaml +15 -0
  234. policyengine_us/tests/policy/baseline/gov/states/hi/tax/income/credits/hi_act_115_rebate.yaml +35 -0
  235. policyengine_us/tests/policy/baseline/gov/states/hi/tax/income/integration.yaml +159 -0
  236. policyengine_us/tests/policy/baseline/gov/states/il/tax/income/credits/il_income_tax_rebate.yaml +49 -0
  237. policyengine_us/tests/policy/baseline/gov/states/il/tax/income/credits/il_income_tax_rebate_eligible.yaml +35 -0
  238. policyengine_us/tests/policy/baseline/gov/states/in/tax/income/credits/in_automatic_refund_rebate.yaml +47 -0
  239. policyengine_us/tests/policy/baseline/gov/states/ks/tax/income/ks_fstc.yaml +4 -4
  240. policyengine_us/tests/policy/baseline/gov/states/ks/tax/income/ks_integration.yaml +48 -0
  241. policyengine_us/tests/policy/baseline/gov/states/ma/dta/ssp/ma_state_supplement.yaml +2 -0
  242. policyengine_us/tests/policy/baseline/gov/states/ma/dta/tcap/eaedc/dependent_care_deduction/ma_eaedc_dependent_care_deduction.yaml +13 -13
  243. policyengine_us/tests/policy/baseline/gov/states/ma/dta/tcap/eaedc/dependent_care_deduction/ma_eaedc_dependent_care_deduction_person.yaml +8 -8
  244. policyengine_us/tests/policy/baseline/gov/states/ma/dta/tcap/eaedc/ma_eaedc.yaml +2 -2
  245. policyengine_us/tests/policy/baseline/gov/states/ma/dta/tcap/tafdc/income/deductions/ma_tafdc_dependent_care_deduction_person.yaml +6 -6
  246. policyengine_us/tests/policy/baseline/gov/states/ma/dta/tcap/tafdc/income/earned/ma_tafdc_partially_disregarded_earned_income.yaml +7 -7
  247. policyengine_us/tests/policy/baseline/gov/states/ma/dta/tcap/tafdc/integration.yaml +14 -14
  248. policyengine_us/tests/policy/baseline/gov/states/ma/dta/tcap/tafdc/ma_tafdc.yaml +1 -1
  249. policyengine_us/tests/policy/baseline/gov/states/ma/eec/ccfa/copay/ma_ccfa_total_copay.yaml +4 -4
  250. policyengine_us/tests/policy/baseline/gov/states/ma/eec/ccfa/eligibility/ma_ccfa_activity_eligible.yaml +20 -20
  251. policyengine_us/tests/policy/baseline/gov/states/ma/eec/ccfa/ma_ccfa.yaml +7 -7
  252. policyengine_us/tests/policy/baseline/gov/states/ma/tax/income/credits/ma_taxpayer_refund_rebate.yaml +42 -0
  253. policyengine_us/tests/policy/baseline/gov/states/ma/tax/income/integration_ma.yaml +6 -0
  254. policyengine_us/tests/policy/baseline/gov/states/me/tax/income/credits/me_relief_rebate.yaml +26 -0
  255. policyengine_us/tests/policy/baseline/gov/states/me/tax/income/credits/me_relief_rebate_eligible.yaml +35 -0
  256. policyengine_us/tests/policy/baseline/gov/states/mn/tax/income/credits/mn_child_and_working_families_credits_ctc_eligible_child.yaml +26 -0
  257. policyengine_us/tests/policy/baseline/gov/states/mn/tax/income/mn_integration.yaml +55 -0
  258. policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/integration.yaml +3 -0
  259. policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/credits/cdcc/nj_cdcc.yaml +8 -8
  260. policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/integation.yaml +57 -0
  261. policyengine_us/tests/policy/baseline/gov/states/nm/tax/income/integration.yaml +60 -0
  262. policyengine_us/tests/policy/baseline/gov/states/oh/tax/income/credits/oh_cdcc.yaml +4 -4
  263. policyengine_us/tests/policy/baseline/gov/states/oh/tax/income/integration.yaml +59 -0
  264. policyengine_us/tests/policy/baseline/gov/states/pa/tax/income/credits/pa_eitc.yaml +26 -0
  265. policyengine_us/tests/policy/baseline/gov/states/ri/tax/income/integration.yaml +47 -0
  266. policyengine_us/tests/policy/baseline/gov/states/sc/tax/income/credits/sc_2022_rebate.yaml +76 -0
  267. policyengine_us/tests/policy/baseline/gov/states/sc/tax/income/credits/sc_cdcc.yaml +9 -9
  268. policyengine_us/tests/policy/baseline/gov/states/sc/tax/income/integration.yaml +58 -0
  269. policyengine_us/tests/policy/baseline/gov/states/tx/dta/csfp/tx_dta_csfp_income_eligible.yaml +15 -0
  270. policyengine_us/tests/policy/baseline/gov/states/tx/twc/ccs/copay/tx_ccs_copay.yaml +165 -0
  271. policyengine_us/tests/policy/baseline/gov/states/tx/twc/ccs/eligibility/tx_ccs_asset_eligible.yaml +67 -0
  272. policyengine_us/tests/policy/baseline/gov/states/tx/twc/ccs/eligibility/tx_ccs_eligible.yaml +114 -0
  273. policyengine_us/tests/policy/baseline/gov/states/tx/twc/ccs/eligibility/tx_ccs_eligible_child.yaml +172 -0
  274. policyengine_us/tests/policy/baseline/gov/states/tx/twc/ccs/eligibility/tx_ccs_income_eligible.yaml +65 -0
  275. policyengine_us/tests/policy/baseline/gov/states/tx/twc/ccs/eligibility/tx_ccs_work_exempt.yaml +24 -0
  276. policyengine_us/tests/policy/baseline/gov/states/tx/twc/ccs/eligibility/tx_ccs_work_requirement_eligible.yaml +155 -0
  277. policyengine_us/tests/policy/baseline/gov/states/tx/twc/ccs/payment/tx_ccs_payment_rate.yaml +224 -0
  278. policyengine_us/tests/policy/baseline/gov/states/tx/twc/ccs/tx_ccs.yaml +132 -0
  279. policyengine_us/tests/policy/baseline/gov/states/tx/twc/ccs/tx_ccs_child_age_category.yaml +127 -0
  280. policyengine_us/tests/policy/baseline/gov/states/tx/twc/ccs/tx_ccs_maximum_payment.yaml +141 -0
  281. policyengine_us/tests/policy/baseline/gov/states/tx/twc/ccs/tx_ccs_workforce_board_region.yaml +79 -0
  282. policyengine_us/tests/policy/baseline/gov/states/va/tax/income/integration.yaml +2 -0
  283. policyengine_us/tests/policy/baseline/gov/states/wi/tax/income/integration.yaml +48 -0
  284. policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/pr_normal_tax.yaml +31 -0
  285. policyengine_us/tests/policy/baseline/gov/test_categorical_eligibility_vectorization.yaml +41 -0
  286. policyengine_us/tests/policy/baseline/gov/usda/csfp/commodity_supplemental_food_program_eligible.yaml +171 -0
  287. policyengine_us/tests/policy/baseline/gov/usda/snap/eligibility/student/is_snap_higher_ed_student.yaml +23 -0
  288. policyengine_us/tests/policy/baseline/gov/usda/snap/eligibility/student/is_snap_ineligible_student.yaml +77 -6
  289. policyengine_us/tests/policy/baseline/gov/usda/snap/eligibility/student/meets_snap_parent_exception.yaml +345 -0
  290. policyengine_us/tests/policy/baseline/gov/usda/snap/eligibility/student/meets_snap_work_exception.yaml +47 -0
  291. policyengine_us/tests/policy/baseline/gov/usda/snap/eligibility/work_requirements/meets_snap_abawd_work_requirements.yaml +17 -17
  292. policyengine_us/tests/policy/baseline/gov/usda/snap/eligibility/work_requirements/meets_snap_general_work_requirements.yaml +7 -7
  293. policyengine_us/tests/policy/baseline/gov/usda/snap/income/deductions/self_employment_income/integration.yaml +6 -6
  294. policyengine_us/tests/policy/baseline/gov/usda/snap/income/deductions/self_employment_income/snap_self_employment_expense_deduction.yaml +4 -4
  295. policyengine_us/tests/policy/baseline/gov/usda/snap/income/deductions/self_employment_income/snap_self_employment_income_after_expense_deduction.yaml +1 -1
  296. policyengine_us/tests/policy/baseline/gov/usda/snap/income/federal_work_study_income_exclusion.yaml +24 -0
  297. policyengine_us/tests/policy/baseline/gov/usda/snap/income/snap_countable_earner.yaml +25 -0
  298. policyengine_us/tests/policy/baseline/gov/usda/snap/integration.yaml +1 -1
  299. policyengine_us/tests/policy/baseline/gov/usda/snap/snap.yaml +5 -5
  300. policyengine_us/tests/policy/contrib/aca/ptc_additional_bracket.yaml +12 -12
  301. policyengine_us/tests/policy/contrib/aca/ptc_simplified_bracket.yaml +12 -12
  302. policyengine_us/tests/policy/contrib/additional_tax_bracket/additional_tax_bracket_reform.yaml +4 -4
  303. policyengine_us/tests/policy/contrib/congress/tlaib/economic_dignity_for_all_agenda/edaa_end_child_poverty_act.yaml +198 -0
  304. policyengine_us/tests/policy/contrib/crfb/senior_deduction_extension.yaml +2 -2
  305. policyengine_us/tests/policy/contrib/ctc/integration.yaml +205 -2
  306. policyengine_us/tests/policy/contrib/states/ri/ctc_reform_test.yaml +321 -0
  307. policyengine_us/tests/policy/contrib/states/ri/exemption_reform_test.yaml +117 -0
  308. policyengine_us/tests/policy/contrib/states/ut/ut_refundable_eitc.yaml +214 -0
  309. policyengine_us/variables/gov/aca/ptc/aca_ptc.py +3 -1
  310. policyengine_us/variables/gov/aca/ptc/{aca_ptc_phase_out_rate.py → aca_required_contribution_percentage.py} +2 -2
  311. policyengine_us/variables/gov/ed/is_federal_work_study_participant.py +9 -0
  312. policyengine_us/variables/gov/ed/pell_grant/efc/pell_grant_simplified_formula_applies.py +1 -2
  313. policyengine_us/variables/gov/fcc/lifeline/is_lifeline_eligible.py +2 -2
  314. policyengine_us/variables/gov/hhs/head_start/early_head_start.py +2 -1
  315. policyengine_us/variables/gov/hhs/head_start/head_start.py +2 -1
  316. policyengine_us/variables/gov/hhs/head_start/is_head_start_categorically_eligible.py +1 -3
  317. policyengine_us/variables/gov/hhs/tanf/cash/income/tanf_gross_earned_income.py +13 -0
  318. policyengine_us/variables/gov/hhs/tanf/cash/income/tanf_gross_unearned_income.py +13 -0
  319. policyengine_us/variables/gov/hhs/tanf/tanf_fpg.py +28 -0
  320. policyengine_us/variables/gov/irs/tax/federal_income/alternative_minimum_tax/amt_tax_including_cg.py +5 -9
  321. policyengine_us/variables/gov/irs/tax/federal_income/alternative_minimum_tax/exemption/amt_exemption.py +47 -0
  322. policyengine_us/variables/gov/irs/tax/federal_income/alternative_minimum_tax/income/amt_income_less_exemptions.py +4 -22
  323. policyengine_us/variables/gov/irs/tax/federal_income/alternative_minimum_tax/regular_tax_before_credits.py +12 -13
  324. policyengine_us/variables/gov/irs/tax/federal_income/capital_gains/capital_gains_excluded_from_taxable_income.py +2 -2
  325. policyengine_us/variables/gov/irs/tax/federal_income/capital_gains/capital_gains_tax.py +5 -5
  326. policyengine_us/variables/gov/irs/tax/federal_income/capital_gains/dwks19.py +2 -2
  327. policyengine_us/variables/gov/ssa/ssi/eligibility/income/deemed/from_ineligible_spouse/is_ssi_spousal_deeming_applies.py +41 -0
  328. policyengine_us/variables/gov/ssa/ssi/eligibility/income/deemed/from_ineligible_spouse/ssi_income_deemed_from_ineligible_spouse.py +20 -20
  329. policyengine_us/variables/gov/ssa/ssi/ssi.py +22 -1
  330. policyengine_us/variables/gov/ssa/ssi/ssi_amount_if_eligible.py +26 -4
  331. policyengine_us/variables/gov/states/ca/cpuc/care/eligibility/ca_care_categorically_eligible.py +2 -2
  332. policyengine_us/variables/gov/states/co/tax/income/credits/care_worker/co_care_worker_credit.py +26 -0
  333. policyengine_us/variables/gov/states/co/tax/income/credits/care_worker/co_care_worker_credit_eligible.py +27 -0
  334. policyengine_us/variables/gov/states/co/tax/income/credits/care_worker/co_care_worker_credit_eligible_care_worker.py +10 -0
  335. policyengine_us/variables/gov/states/co/tax/income/credits/care_worker/co_care_worker_credit_eligible_care_worker_count.py +18 -0
  336. policyengine_us/variables/gov/states/co/tax/income/credits/co_tabor_cash_back.py +17 -0
  337. policyengine_us/variables/gov/states/ga/tax/income/credits/ga_itemizer_credit.py +19 -0
  338. policyengine_us/variables/gov/states/ga/tax/income/subtractions/retirement/ga_retirement_exclusion_countable_earned_income.py +5 -2
  339. policyengine_us/variables/gov/states/hi/tax/income/credits/cdcc/hi_cdcc.py +1 -1
  340. policyengine_us/variables/gov/states/hi/tax/income/credits/cdcc/hi_cdcc_eligible.py +14 -0
  341. policyengine_us/variables/gov/states/hi/tax/income/credits/hi_act_115_rebate.py +32 -0
  342. policyengine_us/variables/gov/states/il/tax/income/credits/il_income_tax_rebate.py +27 -0
  343. policyengine_us/variables/gov/states/il/tax/income/credits/il_income_tax_rebate_eligible.py +24 -0
  344. policyengine_us/variables/gov/states/in/tax/income/credits/in_automatic_refund_rebate.py +26 -0
  345. policyengine_us/variables/gov/states/ks/tax/income/credits/ks_fstc.py +1 -1
  346. policyengine_us/variables/gov/states/ma/dta/ssp/ma_state_supplement.py +1 -0
  347. policyengine_us/variables/gov/states/ma/dta/tcap/eaedc/dependent_care_deduction/ma_eaedc_dependent_care_deduction_person.py +1 -1
  348. policyengine_us/variables/gov/states/ma/dta/tcap/tafdc/income/deductions/ma_tafdc_dependent_care_deduction_person.py +1 -1
  349. policyengine_us/variables/gov/states/ma/eec/ccfa/eligibility/ma_ccfa_activity_eligible.py +3 -1
  350. policyengine_us/variables/gov/states/ma/tax/income/credits/ma_taxpayer_refund_rebate.py +29 -0
  351. policyengine_us/variables/gov/states/me/tax/income/credits/me_relief_rebate.py +16 -0
  352. policyengine_us/variables/gov/states/me/tax/income/credits/me_relief_rebate_eligible.py +17 -0
  353. policyengine_us/variables/gov/states/mn/tax/income/credits/mn_child_and_working_families_credits.py +5 -1
  354. policyengine_us/variables/gov/states/mn/tax/income/credits/mn_child_and_working_families_credits_ctc_eligible_child.py +24 -0
  355. policyengine_us/variables/gov/states/mt/tax/income/credits/rebate/mt_income_tax_rebate.py +1 -2
  356. policyengine_us/variables/gov/states/nj/tax/income/credits/cdcc/nj_cdcc.py +2 -2
  357. policyengine_us/variables/gov/states/oh/tax/income/credits/oh_cdcc.py +2 -2
  358. policyengine_us/variables/gov/states/pa/tax/income/credits/pa_eitc.py +16 -0
  359. policyengine_us/variables/gov/states/sc/tax/income/credits/cdcc/sc_cdcc.py +1 -1
  360. policyengine_us/variables/gov/states/sc/tax/income/credits/sc_2022_rebate.py +29 -0
  361. policyengine_us/variables/gov/states/tx/dta/csfp/tx_dta_csfp_income_eligible.py +14 -0
  362. policyengine_us/variables/gov/states/tx/twc/ccs/copay/tx_ccs_copay.py +40 -0
  363. policyengine_us/variables/gov/states/tx/twc/ccs/eligibility/tx_ccs_asset_eligible.py +16 -0
  364. policyengine_us/variables/gov/states/tx/twc/ccs/eligibility/tx_ccs_eligible.py +28 -0
  365. policyengine_us/variables/gov/states/tx/twc/ccs/eligibility/tx_ccs_eligible_child.py +22 -0
  366. policyengine_us/variables/gov/states/tx/twc/ccs/eligibility/tx_ccs_income_eligible.py +19 -0
  367. policyengine_us/variables/gov/states/tx/twc/ccs/eligibility/tx_ccs_work_exempt.py +26 -0
  368. policyengine_us/variables/gov/states/tx/twc/ccs/eligibility/tx_ccs_work_requirement_eligible.py +44 -0
  369. policyengine_us/variables/gov/states/tx/twc/ccs/payment/tx_ccs_care_schedule.py +18 -0
  370. policyengine_us/variables/gov/states/tx/twc/ccs/payment/tx_ccs_payment_rate.py +36 -0
  371. policyengine_us/variables/gov/states/tx/twc/ccs/payment/tx_ccs_provider_rating.py +21 -0
  372. policyengine_us/variables/gov/states/tx/twc/ccs/payment/tx_ccs_provider_type.py +19 -0
  373. policyengine_us/variables/gov/states/tx/twc/ccs/tx_ccs.py +21 -0
  374. policyengine_us/variables/gov/states/tx/twc/ccs/tx_ccs_child_age_category.py +41 -0
  375. policyengine_us/variables/gov/states/tx/twc/ccs/tx_ccs_countable_income.py +13 -0
  376. policyengine_us/variables/gov/states/tx/twc/ccs/tx_ccs_maximum_payment.py +15 -0
  377. policyengine_us/variables/gov/states/tx/twc/ccs/tx_ccs_workforce_board_region.py +68 -0
  378. policyengine_us/variables/gov/states/wi/tax/income/credits/married_couple/wi_married_couple_credit.py +7 -5
  379. policyengine_us/variables/gov/territories/pr/tax/income/pr_income_tax.py +14 -0
  380. policyengine_us/variables/gov/territories/pr/tax/income/pr_normal_tax.py +16 -0
  381. policyengine_us/variables/gov/territories/pr/tax/income/pr_regular_tax_before_credits.py +11 -0
  382. policyengine_us/variables/gov/territories/pr/tax/income/taxable_income/pr_net_taxable_income.py +11 -0
  383. policyengine_us/variables/gov/usda/csfp/commodity_supplemental_food_program_eligible.py +7 -2
  384. policyengine_us/variables/gov/usda/snap/eligibility/student/is_snap_higher_ed_student.py +17 -0
  385. policyengine_us/variables/gov/usda/snap/eligibility/student/is_snap_ineligible_student.py +47 -15
  386. policyengine_us/variables/gov/usda/snap/eligibility/student/meets_snap_parent_exception.py +42 -0
  387. policyengine_us/variables/gov/usda/snap/eligibility/student/meets_snap_work_exception.py +22 -0
  388. policyengine_us/variables/gov/usda/snap/eligibility/work_requirements/meets_snap_abawd_work_requirements.py +3 -1
  389. policyengine_us/variables/gov/usda/snap/eligibility/work_requirements/meets_snap_general_work_requirements.py +3 -1
  390. policyengine_us/variables/gov/usda/snap/income/deductions/self_employment/snap_self_employment_expense_deduction.py +1 -1
  391. policyengine_us/variables/gov/usda/snap/income/deductions/self_employment/snap_self_employment_income_after_expense_deduction.py +1 -1
  392. policyengine_us/variables/gov/usda/snap/income/deductions/snap_dependent_care_deduction.py +5 -1
  393. policyengine_us/variables/gov/usda/snap/income/snap_countable_earner.py +13 -2
  394. policyengine_us/variables/household/demographic/person/is_part_time_college_student.py +9 -0
  395. {policyengine_us-1.420.0.dist-info → policyengine_us-1.441.3.dist-info}/METADATA +1 -1
  396. {policyengine_us-1.420.0.dist-info → policyengine_us-1.441.3.dist-info}/RECORD +408 -233
  397. policyengine_us/parameters/gov/contrib/congress/tlaib/income_security_package/baby_bonus_act/age_limit.yaml +0 -8
  398. policyengine_us/parameters/gov/contrib/congress/tlaib/income_security_package/baby_bonus_act/amount.yaml +0 -13
  399. policyengine_us/parameters/gov/contrib/congress/tlaib/income_security_package/baby_bonus_act/in_effect.yaml +0 -8
  400. policyengine_us/parameters/gov/contrib/congress/tlaib/income_security_package/baby_bonus_act/min_birth_year.yaml +0 -8
  401. policyengine_us/parameters/gov/contrib/congress/tlaib/income_security_package/boost_act/amount.yaml +0 -13
  402. policyengine_us/parameters/gov/contrib/congress/tlaib/income_security_package/boost_act/in_effect.yaml +0 -8
  403. policyengine_us/parameters/gov/contrib/congress/tlaib/income_security_package/boost_act/max_age.yaml +0 -8
  404. policyengine_us/parameters/gov/contrib/congress/tlaib/income_security_package/boost_act/min_age.yaml +0 -8
  405. policyengine_us/parameters/gov/contrib/congress/tlaib/income_security_package/boost_act/tax/rate.yaml +0 -8
  406. policyengine_us/parameters/gov/contrib/congress/tlaib/income_security_package/boost_act/tax/threshold.yaml +0 -24
  407. policyengine_us/parameters/gov/contrib/harris/capital_gains/brackets.yaml +0 -194
  408. policyengine_us/parameters/gov/irs/capital_gains/brackets.yaml +0 -188
  409. policyengine_us/reforms/congress/tlaib/income_security_package/__init__.py +0 -17
  410. policyengine_us/reforms/congress/tlaib/income_security_package/income_security_package.py +0 -402
  411. policyengine_us/tests/policy/baseline/gov/aca/ptc/aca_ptc_phase_out_rate.yaml +0 -71
  412. policyengine_us/tests/policy/baseline/gov/states/hi/tax/income/credits/hi_low_income_household_renters/integration.yaml +0 -61
  413. policyengine_us/tests/policy/baseline/gov/states/ri/tax/income/agi/subtractions/taxable_retirement_income/integration.yaml +0 -45
  414. policyengine_us/tests/policy/contrib/congress/tlaib/income_security/integration.yaml +0 -154
  415. policyengine_us/tests/policy/contrib/congress/tlaib/income_security/state_integration.yaml +0 -115
  416. policyengine_us/tests/policy/contrib/congress/tlaib/income_security/test_individual_acts.yaml +0 -149
  417. policyengine_us/tests/policy/contrib/congress/tlaib/income_security/unit_tests.yaml +0 -272
  418. /policyengine_us/parameters/gov/aca/{ptc_phase_out_rate.yaml → required_contribution_percentage.yaml} +0 -0
  419. /policyengine_us/parameters/gov/contrib/congress/tlaib/{income_security_package → economic_dignity_for_all_agenda}/end_child_poverty_act/adult_dependent_credit/amount.yaml +0 -0
  420. /policyengine_us/parameters/gov/contrib/congress/tlaib/{income_security_package → economic_dignity_for_all_agenda}/end_child_poverty_act/child_benefit/age_limit.yaml +0 -0
  421. /policyengine_us/parameters/gov/contrib/congress/tlaib/{income_security_package → economic_dignity_for_all_agenda}/end_child_poverty_act/filer_credit/amount.yaml +0 -0
  422. /policyengine_us/parameters/gov/contrib/congress/tlaib/{income_security_package → economic_dignity_for_all_agenda}/end_child_poverty_act/filer_credit/eligibility/max_age.yaml +0 -0
  423. /policyengine_us/parameters/gov/contrib/congress/tlaib/{income_security_package → economic_dignity_for_all_agenda}/end_child_poverty_act/filer_credit/eligibility/min_age.yaml +0 -0
  424. /policyengine_us/parameters/gov/contrib/congress/tlaib/{income_security_package → economic_dignity_for_all_agenda}/end_child_poverty_act/filer_credit/phase_out/rate.yaml +0 -0
  425. /policyengine_us/parameters/gov/contrib/congress/tlaib/{income_security_package → economic_dignity_for_all_agenda}/end_child_poverty_act/filer_credit/phase_out/start.yaml +0 -0
  426. /policyengine_us/parameters/gov/contrib/congress/tlaib/{income_security_package → economic_dignity_for_all_agenda}/end_child_poverty_act/in_effect.yaml +0 -0
  427. {policyengine_us-1.420.0.dist-info → policyengine_us-1.441.3.dist-info}/WHEEL +0 -0
  428. {policyengine_us-1.420.0.dist-info → policyengine_us-1.441.3.dist-info}/entry_points.txt +0 -0
  429. {policyengine_us-1.420.0.dist-info → policyengine_us-1.441.3.dist-info}/licenses/LICENSE +0 -0
policyengine_us/parameters/gov/irs/credits/ctc/refundable/individual_max.yaml CHANGED
@@ -14,10 +14,18 @@ metadata:
14
14
  unit: currency-USD
15
15
  period: year
16
16
  label: Child tax credit refundable maximum amount
17
+ uprating:
18
+ parameter: gov.irs.uprating
19
+ rounding:
20
+ type: downwards
21
+ interval: 100
17
22
  reference:
18
- - title: H.R.1 - One Big Beautiful Bill Act
19
- href: https://www.congress.gov/bill/119th-congress/house-bill/1/text
20
- # OBBB extends TCJA CTC refundable maximum, sets base year to 2017 instead of 2016 for uprating.
23
+ - title: 26 U.S. Code § 24(h)(5)(A) - Child tax credit refundable portion
24
+ href: https://www.law.cornell.edu/uscode/text/26/24#h_5_A
25
+ - title: 26 U.S. Code § 24(i)(1) - Inflation adjustment for refundable amount
26
+ href: https://www.law.cornell.edu/uscode/text/26/24#i_1
27
+ - title: 2026 IRS data release
28
+ href: https://www.irs.gov/pub/irs-drop/rp-25-32.pdf#page=13
21
29
  - title: 2025 IRS data release
22
30
  href: https://www.irs.gov/pub/irs-drop/rp-24-40.pdf#page=8
23
31
  - title: 2024 IRS data release
@@ -32,7 +40,6 @@ metadata:
32
40
  href: https://www.irs.gov/pub/irs-drop/rp-19-44.pdf#page=10
33
41
  - title: 2019 IRS data release
34
42
  href: https://www.irs.gov/pub/irs-drop/rp-18-57.pdf#page=12
35
- # NB: Not specified in prior IRS data releases.
36
- # Indexed to inflation with respect to 2017, rounding down by $100.
37
- - title: 26 U.S. Code § 24(h)(5)(A)
38
- href: https://www.law.cornell.edu/uscode/text/26/24#h_5_A
43
+ # IRC §24(i)(1) adjusts the $1,400 statutory base using 2017 as reference year.
44
+ # Current implementation uses incremental uprating from latest value, which
45
+ # produces correct results but differs from statutory base-year calculation.
policyengine_us/parameters/gov/irs/credits/education/american_opportunity_credit/abolition.yaml CHANGED
@@ -4,4 +4,3 @@ values:
4
4
  metadata:
5
5
  unit: abolition
6
6
  label: American Opportunity Credit abolition
7
- name: abolish_aoc
policyengine_us/parameters/gov/irs/credits/education/american_opportunity_credit/refundability.yaml CHANGED
@@ -3,7 +3,6 @@ values:
3
3
  2009-01-01: 0.4
4
4
  metadata:
5
5
  unit: /1
6
- name: aoc_refundable_percentage
7
6
  label: American Opportunity Credit refundable percentage
8
7
  reference:
9
8
  - title: 26 U.S. Code § 25A
policyengine_us/parameters/gov/irs/credits/education/lifetime_learning_credit/abolition.yaml CHANGED
@@ -4,4 +4,3 @@ values:
4
4
  metadata:
5
5
  unit: abolition
6
6
  label: Abolish the Lifetime Learning Credit
7
- name: abolish_llc
policyengine_us/parameters/gov/irs/credits/education/lifetime_learning_credit/expense_limit.yaml CHANGED
@@ -4,7 +4,6 @@ values:
4
4
  metadata:
5
5
  unit: currency-USD
6
6
  period: year
7
- name: llc_max_expense
8
7
  label: Lifetime Learning Credit maximum expense
9
8
  reference:
10
9
  - title: 26 U.S. Code § 25A(c)(1)
policyengine_us/parameters/gov/irs/credits/eitc/max.yaml CHANGED
@@ -4,102 +4,94 @@ brackets:
4
4
  - threshold:
5
5
  0000-01-01: 0
6
6
  amount:
7
- 2017-01-01: 510
8
- 2018-01-01: 519
9
- 2019-01-01: 529
10
- 2020-01-01: 538
11
- 2021-01-01: 1_502
12
- 2022-01-01: 560
13
- 2023-01-01: 600
14
- 2024-01-01: 632
15
- 2025-01-01: 649
16
- # CBO forecast.
17
- 2026-01-01: 662
18
- 2027-01-01: 677
19
- 2028-01-01: 691
20
- 2029-01-01: 704
21
- 2030-01-01: 718
22
- 2031-01-01: 732
23
- 2032-01-01: 747
24
- 2033-01-01: 762
25
- 2034-01-01: 776
26
- 2035-01-01: 792
7
+ values:
8
+ 2017-01-01: 510
9
+ 2018-01-01: 519
10
+ 2019-01-01: 529
11
+ 2020-01-01: 538
12
+ 2021-01-01: 1_502
13
+ 2022-01-01: 560
14
+ 2023-01-01: 600
15
+ 2024-01-01: 632
16
+ 2025-01-01: 649
17
+ 2026-01-01: 664
18
+ metadata:
19
+ uprating:
20
+ parameter: gov.irs.uprating
21
+ rounding:
22
+ type: nearest
23
+ interval: 1
27
24
  - threshold:
28
25
  0000-01-01: 1
29
26
  amount:
30
- 2017-01-01: 3_400
31
- 2018-01-01: 3_461
32
- 2019-01-01: 3_526
33
- 2020-01-01: 3_584
34
- 2021-01-01: 3_618
35
- 2022-01-01: 3_733
36
- 2023-01-01: 3_995
37
- 2024-01-01: 4_213
38
- 2025-01-01: 4_328
39
- # CBO forecast.
40
- 2026-01-01: 4_420
41
- 2027-01-01: 4_512
42
- 2028-01-01: 4_604
43
- 2029-01-01: 4_695
44
- 2030-01-01: 4_787
45
- 2031-01-01: 4_882
46
- 2032-01-01: 4_978
47
- 2033-01-01: 5_072
48
- 2034-01-01: 5_178
49
- 2035-01-01: 5_280
27
+ values:
28
+ 2017-01-01: 3_400
29
+ 2018-01-01: 3_461
30
+ 2019-01-01: 3_526
31
+ 2020-01-01: 3_584
32
+ 2021-01-01: 3_618
33
+ 2022-01-01: 3_733
34
+ 2023-01-01: 3_995
35
+ 2024-01-01: 4_213
36
+ 2025-01-01: 4_328
37
+ 2026-01-01: 4_427
38
+ metadata:
39
+ uprating:
40
+ parameter: gov.irs.uprating
41
+ rounding:
42
+ type: nearest
43
+ interval: 1
50
44
  - threshold:
51
45
  0000-01-01: 2
52
46
  amount:
53
- 2017-01-01: 5_616
54
- 2018-01-01: 5_716
55
- 2019-01-01: 5_828
56
- 2020-01-01: 5_920
57
- 2021-01-01: 5_980
58
- 2022-01-01: 6_164
59
- 2023-01-01: 6_604
60
- 2024-01-01: 6_960
61
- 2025-01-01: 7_152
62
- # CBO forecast.
63
- 2026-01-01: 7_300
64
- 2027-01-01: 7_456
65
- 2028-01-01: 7_608
66
- 2029-01-01: 7_756
67
- 2030-01-01: 7_908
68
- 2031-01-01: 8_068
69
- 2032-01-01: 8_224
70
- 2033-01-01: 8_388
71
- 2034-01-01: 8_556
72
- 2035-01-01: 8_724
47
+ values:
48
+ 2017-01-01: 5_616
49
+ 2018-01-01: 5_716
50
+ 2019-01-01: 5_828
51
+ 2020-01-01: 5_920
52
+ 2021-01-01: 5_980
53
+ 2022-01-01: 6_164
54
+ 2023-01-01: 6_604
55
+ 2024-01-01: 6_960
56
+ 2025-01-01: 7_152
57
+ 2026-01-01: 7_316
58
+ metadata:
59
+ uprating:
60
+ parameter: gov.irs.uprating
61
+ rounding:
62
+ type: nearest
63
+ interval: 1
73
64
  - threshold:
74
65
  0000-01-01: 3
75
66
  amount:
76
- 2017-01-01: 6_318
77
- 2018-01-01: 6_431
78
- 2019-01-01: 6_557
79
- 2020-01-01: 6_660
80
- 2021-01-01: 6_728
81
- 2022-01-01: 6_935
82
- 2023-01-01: 7_430
83
- 2024-01-01: 7_830
84
- 2025-01-01: 8_046
85
- # CBO forecast.
86
- 2026-01-01: 8_212
87
- 2027-01-01: 8_388
88
- 2028-01-01: 8_559
89
- 2029-01-01: 8_726
90
- 2030-01-01: 8_896
91
- 2031-01-01: 9_076
92
- 2032-01-01: 9_252
93
- 2033-01-01: 9_436
94
- 2034-01-01: 9_626
95
- 2035-01-01: 9_814
67
+ values:
68
+ 2017-01-01: 6_318
69
+ 2018-01-01: 6_431
70
+ 2019-01-01: 6_557
71
+ 2020-01-01: 6_660
72
+ 2021-01-01: 6_728
73
+ 2022-01-01: 6_935
74
+ 2023-01-01: 7_430
75
+ 2024-01-01: 7_830
76
+ 2025-01-01: 8_046
77
+ 2026-01-01: 8_231
78
+ metadata:
79
+ uprating:
80
+ parameter: gov.irs.uprating
81
+ rounding:
82
+ type: nearest
83
+ interval: 1
96
84
  metadata:
97
85
  type: single_amount
98
86
  threshold_unit: child
99
87
  amount_unit: currency-USD
100
- # Skip uprating to avoid uprating the thresholds.
101
88
  label: EITC maximum amount by number of children
102
89
  reference:
90
+ - title: 26 U.S.C. § 32(b) - Earned Income Credit
91
+ href: https://www.law.cornell.edu/uscode/text/26/32#b
92
+ # Defines EITC percentages and maximum amounts by number of children
93
+ - title: 2026 IRS data release
94
+ href: https://www.irs.gov/pub/irs-drop/rp-25-32.pdf#page=14
103
95
  - title: 2025 IRS data release
104
96
  href: https://www.irs.gov/pub/irs-drop/rp-24-40.pdf#page=9
105
97
  - title: 2024 IRS data release
policyengine_us/parameters/gov/irs/credits/energy_efficient_home_improvement/cap/annual/advanced_main_air_circulating_fan.yaml CHANGED
@@ -6,7 +6,6 @@ values:
6
6
  metadata:
7
7
  unit: currency-USD
8
8
  period: year
9
- name: energy_efficient_home_improvement_credit_advanced_main_air_circulating_fan_cap
10
9
  label: Energy efficient home improvement credit cap on advanced main air circulating fans
11
10
  reference:
12
11
  - title: 26 U.S.C. § 25C(b)(3)(A)
policyengine_us/parameters/gov/irs/credits/energy_efficient_home_improvement/cap/annual/door.yaml CHANGED
@@ -6,7 +6,6 @@ values:
6
6
  metadata:
7
7
  unit: currency-USD
8
8
  period: year
9
- name: energy_efficient_home_improvement_credit_annual_cap_doors
10
9
  label: Energy efficient home improvement credit cap on exterior doors
11
10
  reference:
12
11
  - title: Inflation Reduction Act, Part 3, Section 13301 (c)
policyengine_us/parameters/gov/irs/credits/energy_efficient_home_improvement/cap/annual/energy_efficient_central_air_conditioner.yaml CHANGED
@@ -4,7 +4,6 @@ values:
4
4
  metadata:
5
5
  unit: currency-USD
6
6
  period: year
7
- name: energy_efficient_home_improvement_credit_energy_efficient_central_air_conditioner_cap
8
7
  label: Energy efficient home improvement credit cap on energy-efficient central air conditioners
9
8
  reference:
10
9
  - title: 26 U.S.C. § 25C(b)(3)(C)
policyengine_us/parameters/gov/irs/credits/energy_efficient_home_improvement/cap/annual/heat_pump_heat_pump_water_heater_biomass_stove_boiler.yaml CHANGED
@@ -5,7 +5,6 @@ values:
5
5
  metadata:
6
6
  unit: currency-USD
7
7
  period: year
8
- name: energy_efficient_home_improvement_credit_annual_cap_heat_pumps_heat_pump_water_heaters_biomass_stoves_boilers
9
8
  label: Energy efficient home improvement credit cap on heat pumps, heat pump water heaters, and biomass stoves and boilers
10
9
  reference:
11
10
  - title: Inflation Reduction Act, Part 3, Section 13301 (c)
policyengine_us/parameters/gov/irs/credits/energy_efficient_home_improvement/cap/annual/home_energy_audit.yaml CHANGED
@@ -5,7 +5,6 @@ values:
5
5
  metadata:
6
6
  unit: currency-USD
7
7
  period: year
8
- name: energy_efficient_home_improvement_credit_home_energy_audit_cap
9
8
  label: Energy efficient home improvement credit cap on home energy audits
10
9
  reference:
11
10
  - title: Inflation Reduction Act
policyengine_us/parameters/gov/irs/credits/energy_efficient_home_improvement/cap/annual/qualified_furnace_or_hot_water_boiler.yaml CHANGED
@@ -6,7 +6,6 @@ values:
6
6
  metadata:
7
7
  unit: currency-USD
8
8
  period: year
9
- name: energy_efficient_home_improvement_credit_furnace_boiler_cap
10
9
  label: Energy efficient home improvement credit cap on qualified furnaces or boilers
11
10
  reference:
12
11
  - title: 26 U.S.C. § 25C(b)(3)(B)
policyengine_us/parameters/gov/irs/credits/energy_efficient_home_improvement/cap/annual/roof.yaml CHANGED
@@ -6,7 +6,6 @@ values:
6
6
  metadata:
7
7
  unit: currency-USD
8
8
  period: year
9
- name: energy_efficient_home_improvement_credit_annual_cap_roofs
10
9
  label: Energy efficient home improvement credit cap on roofs
11
10
  reference:
12
11
  - title: Inflation Reduction Act, Part 3, Section 13301 (c)
policyengine_us/parameters/gov/irs/credits/energy_efficient_home_improvement/cap/annual/total.yaml CHANGED
@@ -5,7 +5,6 @@ values:
5
5
  metadata:
6
6
  unit: currency-USD
7
7
  period: year
8
- name: energy_efficient_home_improvement_credit_annual_cap_total
9
8
  label: Energy efficient home improvement credit total cap
10
9
  reference:
11
10
  - title: Inflation Reduction Act, Part 3, Section 13301 (c)
policyengine_us/parameters/gov/irs/credits/energy_efficient_home_improvement/cap/annual/window.yaml CHANGED
@@ -5,7 +5,6 @@ values:
5
5
  metadata:
6
6
  unit: currency-USD
7
7
  period: year
8
- name: energy_efficient_home_improvement_credit_annual_cap_windows
9
8
  # NB: This is per item of energy property, but we apply it over the whole year.
10
9
  label: Energy efficient home improvement credit cap on windows and skylights
11
10
  reference:
policyengine_us/parameters/gov/irs/credits/energy_efficient_home_improvement/cap/lifetime/total.yaml CHANGED
@@ -5,7 +5,6 @@ values:
5
5
  2023-01-01: .inf
6
6
  metadata:
7
7
  unit: currency-USD
8
- name: energy_efficient_home_improvement_credit_lifetime_cap
9
8
  label: Energy efficient home improvement credit lifetime limit
10
9
  reference:
11
10
  - title: 26 U.S.C. § 25C(b)(1)
policyengine_us/parameters/gov/irs/credits/energy_efficient_home_improvement/cap/lifetime/window.yaml CHANGED
@@ -5,7 +5,6 @@ values:
5
5
  2023-01-01: .inf
6
6
  metadata:
7
7
  unit: currency-USD
8
- name: energy_efficient_home_improvement_credit_lifetime_window_cap
9
8
  label: Energy efficient home improvement credit lifetime window limit
10
9
  reference:
11
10
  - title: 26 U.S.C. § 25C(b)(2)
policyengine_us/parameters/gov/irs/credits/energy_efficient_home_improvement/in_effect.yaml CHANGED
@@ -7,7 +7,6 @@ values:
7
7
  # Pre-Infation Reduction Act law terminated it on 2022-01-01.
8
8
  # However, the Inflation Reduction Act extended it retroactively.
9
9
  metadata:
10
- name: energy_efficient_home_improvement_credit_in_effect
11
10
  label: Energy efficient home improvement tax credit in effect
12
11
  reference:
13
12
  - title: 26 U.S.C. § 25C(g)
policyengine_us/parameters/gov/irs/credits/energy_efficient_home_improvement/qualified_expenditures/credits.yaml CHANGED
@@ -25,7 +25,6 @@ values:
25
25
  - capped_qualified_furnace_or_hot_water_boiler_credit
26
26
  - capped_home_energy_audit_credit
27
27
  metadata:
28
- name: energy_efficient_home_improvement_credit_qualifying_energy_efficiency_improvements
29
28
  label: Energy efficiency improvements that qualify for energy efficient home improvement credit
30
29
  reference:
31
30
  - title: 26 U.S.C. § 25C(g)
policyengine_us/parameters/gov/irs/credits/energy_efficient_home_improvement/qualified_expenditures/heat_pump_heat_pump_water_heater_biomass_stove_boiler.yaml CHANGED
@@ -11,7 +11,6 @@ values:
11
11
  - heat_pump_water_heater
12
12
  - biomass_stove_boiler
13
13
  metadata:
14
- name: energy_efficient_home_improvement_credit_qualifying_heat_pump_heat_pump_water_heater_biomass_stove_boiler_expenditures
15
14
  label: Expenditures on heat pump water heaters, heat pumps, and biomass stovers and boilers that qualify for energy efficient home improvement credit
16
15
  reference:
17
16
  - title: 26 U.S.C. § 25C(d)(3)
policyengine_us/parameters/gov/irs/credits/energy_efficient_home_improvement/rates/home_energy_audit.yaml CHANGED
@@ -5,7 +5,6 @@ values:
5
5
  2023-01-01: 0.3
6
6
  metadata:
7
7
  unit: /1
8
- name: energy_efficient_home_improvement_credit_audit_rate
9
8
  label: Energy efficient home improvement credit rate on home energy audits
10
9
  reference:
11
10
  - title: Inflation Reduction Act, Part 3, Section 13301 (b)
policyengine_us/parameters/gov/irs/credits/energy_efficient_home_improvement/rates/improvements.yaml CHANGED
@@ -5,7 +5,6 @@ values:
5
5
  2023-01-01: 0.3
6
6
  metadata:
7
7
  unit: /1
8
- name: energy_efficient_home_improvement_credit_improvements_rate
9
8
  label: Energy efficient home improvement credit rate on improvements
10
9
  reference:
11
10
  - title: 26 U.S.C. § 25C(a)(1)
policyengine_us/parameters/gov/irs/credits/energy_efficient_home_improvement/rates/property.yaml CHANGED
@@ -5,7 +5,6 @@ values:
5
5
  2023-01-01: 0.3
6
6
  metadata:
7
7
  unit: /1
8
- name: energy_efficient_home_improvement_credit_property_rate
9
8
  label: Energy efficient home improvement credit rate on property
10
9
  reference:
11
10
  - title: 26 U.S.C. § 25C(a)(2)
policyengine_us/parameters/gov/irs/credits/premium_tax_credit/phase_out/ending_rate.yaml CHANGED
@@ -48,7 +48,6 @@ metadata:
48
48
  type: single_amount
49
49
  rate_unit: /1
50
50
  threshold_unit: currency-USD
51
- name: ptc_phase_out_end_rate
52
51
  reference:
53
52
  - title: 26 U.S. Code § 36B - Refundable credit for coverage under a qualified health plan
54
53
  href: https://www.law.cornell.edu/uscode/text/26/36B
policyengine_us/parameters/gov/irs/credits/premium_tax_credit/phase_out/starting_rate.yaml CHANGED
@@ -48,7 +48,6 @@ metadata:
48
48
  type: single_amount
49
49
  rate_unit: /1
50
50
  threshold_unit: currency-USD
51
- name: ptc_phase_out_start_rate
52
51
  reference:
53
52
  - title: 26 U.S. Code § 36B - Refundable credit for coverage under a qualified health plan
54
53
  href: https://www.law.cornell.edu/uscode/text/26/36B
policyengine_us/parameters/gov/irs/credits/recovery_rebate_credit/arpa/max/adult.yaml CHANGED
@@ -6,7 +6,6 @@ values:
6
6
  metadata:
7
7
  unit: currency-USD
8
8
  period: year
9
- name: rrc_arpa_adult_max
10
9
  label: ARPA Recovery Rebate Credit maximum amount (non-dependent adults)
11
10
  reference:
12
11
  - title: 26 U.S. Code § 6428B(a)(1)
policyengine_us/parameters/gov/irs/credits/recovery_rebate_credit/arpa/max/dependent.yaml CHANGED
@@ -6,7 +6,6 @@ values:
6
6
  metadata:
7
7
  unit: currency-USD
8
8
  period: year
9
- name: rrc_arpa_dependent_max
10
9
  label: ARPA Recovery Rebate Credit maximum amount (dependent children)
11
10
  reference:
12
11
  - title: 26 U.S. Code § 6428B(a)(2)
policyengine_us/parameters/gov/irs/credits/recovery_rebate_credit/arpa/phase_out/length.yaml CHANGED
@@ -14,7 +14,6 @@ metadata:
14
14
  period: year
15
15
  breakdown:
16
16
  - filing_status
17
- name: rrc_arpa_phase_out_length
18
17
  label: ARPA Recovery Rebate Credit phase-out length
19
18
  reference:
20
19
  - title: 26 U.S. Code § 6428B(c)
policyengine_us/parameters/gov/irs/credits/recovery_rebate_credit/arpa/phase_out/threshold.yaml CHANGED
@@ -24,7 +24,6 @@ metadata:
24
24
  period: year
25
25
  breakdown:
26
26
  - filing_status
27
- name: rrc_arpa_phase_out_threshold
28
27
  label: ARPA Recovery Rebate Credit phase-out starting threshold
29
28
  reference:
30
29
  - title: 26 U.S. Code § 6428B(c)
policyengine_us/parameters/gov/irs/credits/recovery_rebate_credit/caa/max/adult.yaml CHANGED
@@ -6,7 +6,6 @@ values:
6
6
  metadata:
7
7
  unit: currency-USD
8
8
  period: year
9
- name: rrc_caa_adult_max
10
9
  label: CAA Recovery Rebate Credit maximum amount (non-dependent adults)
11
10
  reference:
12
11
  - title: 26 U.S. Code § 6428A(a)(1)
policyengine_us/parameters/gov/irs/credits/recovery_rebate_credit/caa/max/child.yaml CHANGED
@@ -6,7 +6,6 @@ values:
6
6
  metadata:
7
7
  unit: currency-USD
8
8
  period: year
9
- name: rrc_caa_child_max
10
9
  label: CAA Recovery Rebate Credit maximum amount (dependent children)
11
10
  reference:
12
11
  - title: 26 U.S. Code § 6428A(a)(2)
policyengine_us/parameters/gov/irs/credits/recovery_rebate_credit/caa/phase_out/rate.yaml CHANGED
@@ -5,7 +5,6 @@ values:
5
5
  2021-01-01: 0
6
6
  metadata:
7
7
  unit: /1
8
- name: rrc_caa_phase_out_rate
9
8
  label: CAA Recovery Rebate Credit phase-out rate
10
9
  reference:
11
10
  - title: 26 U.S. Code § 6428A(c)
policyengine_us/parameters/gov/irs/credits/recovery_rebate_credit/caa/phase_out/threshold.yaml CHANGED
@@ -24,7 +24,6 @@ metadata:
24
24
  period: year
25
25
  breakdown:
26
26
  - filing_status
27
- name: rrc_second_phase_out_threshold
28
27
  label: Second Recovery Rebate Credit phase-out starting threshold
29
28
  reference:
30
29
  - title: 26 U.S. Code § 6428A(c)
policyengine_us/parameters/gov/irs/credits/recovery_rebate_credit/cares/max/adult.yaml CHANGED
@@ -6,7 +6,6 @@ values:
6
6
  metadata:
7
7
  unit: currency-USD
8
8
  period: year
9
- name: rrc_cares_adult_max
10
9
  label: CARES Recovery Rebate Credit maximum amount (non-dependent adults)
11
10
  reference:
12
11
  - title: 26 U.S. Code § 6428(a)(1)
policyengine_us/parameters/gov/irs/credits/recovery_rebate_credit/cares/max/child.yaml CHANGED
@@ -6,7 +6,6 @@ values:
6
6
  metadata:
7
7
  unit: currency-USD
8
8
  period: year
9
- name: rrc_cares_child_max
10
9
  label: CARES Recovery Rebate Credit maximum amount (dependent children)
11
10
  reference:
12
11
  - title: 26 U.S. Code § 6428(a)(2)
policyengine_us/parameters/gov/irs/credits/recovery_rebate_credit/cares/phase_out/rate.yaml CHANGED
@@ -5,7 +5,6 @@ values:
5
5
  2021-01-01: 0
6
6
  metadata:
7
7
  unit: /1
8
- name: rrc_cares_phase_out_rate
9
8
  label: CARES Recovery Rebate Credit phase-out rate
10
9
  reference:
11
10
  - title: 26 U.S. Code § 6428(c)
policyengine_us/parameters/gov/irs/credits/recovery_rebate_credit/cares/phase_out/threshold.yaml CHANGED
@@ -24,7 +24,6 @@ metadata:
24
24
  period: year
25
25
  breakdown:
26
26
  - filing_status
27
- name: rrc_cares_phase_out_threshold
28
27
  label: CARES Recovery Rebate Credit phase-out starting threshold
29
28
  reference:
30
29
  - title: 26 U.S. Code § 6428(c)
policyengine_us/parameters/gov/irs/credits/residential_clean_energy/applicable_percentage.yaml CHANGED
@@ -8,7 +8,6 @@ values:
8
8
  2035-01-01: 0
9
9
  metadata:
10
10
  unit: /1
11
- name: residential_clean_energy_credit_applicable_percentage
12
11
  label: Residential Clean Energy Credit applicable percentage
13
12
  reference:
14
13
  - title: 26 U.S.C. § 25D(g)
policyengine_us/parameters/gov/irs/credits/residential_clean_energy/elements.yaml CHANGED
@@ -18,7 +18,6 @@ values:
18
18
  - qualified_battery_storage_technology_expenditures
19
19
  metadata:
20
20
  unit: list
21
- name: residential_clean_energy_credit_elements
22
21
  label: Expenditure elements of the Residential Clean Energy Credit
23
22
  reference:
24
23
  - title: 26 U.S. Code § 25D - Residential energy efficient property (a)
policyengine_us/parameters/gov/irs/credits/residential_clean_energy/fuel_cell_cap_per_kw.yaml CHANGED
@@ -3,7 +3,6 @@ values:
3
3
  2017-01-01: 1_000
4
4
  metadata:
5
5
  unit: currency-USD
6
- name: residential_clean_energy_credit_fuel_cell_cap_per_kw
7
6
  label: Residential Clean Energy Credit fuel cell cap per kilowatt
8
7
  reference:
9
8
  - title: 26 U.S.C. § 25D(b)(1)
policyengine_us/parameters/gov/irs/deductions/qbi/phase_out/start.yaml CHANGED
@@ -6,8 +6,16 @@ metadata:
6
6
  breakdown:
7
7
  - filing_status
8
8
  reference:
9
+ - title: 26 U.S.C. § 199A(e)(2)
10
+ href: https://www.law.cornell.edu/uscode/text/26/199A#e_2
11
+ # Defines threshold amount for QBI deduction phase-out
12
+ - title: 26 U.S.C. § 1(f)(7)
13
+ href: https://www.law.cornell.edu/uscode/text/26/1#f_7
14
+ # Rounding rules: $50 for general filers, $25 for married filing separately
15
+ - title: 2026 IRS data release
16
+ href: https://www.irs.gov/pub/irs-drop/rp-25-32.pdf#page=21
9
17
  - title: 2025 IRS data release
10
- href: https://www.irs.gov/pub/irs-drop/rp-24-40.pdf#page=15
18
+ href: https://www.irs.gov/pub/irs-drop/rp-24-40.pdf#page=15
11
19
  - title: 2024 IRS data release
12
20
  href: https://www.irs.gov/pub/irs-drop/rp-23-34.pdf#page=17
13
21
  - title: 2023 IRS data release
@@ -18,8 +26,12 @@ metadata:
18
26
  href: https://www.irs.gov/pub/irs-drop/rp-20-45.pdf#page=16
19
27
  - title: 2020 IRS data release
20
28
  href: https://www.irs.gov/pub/irs-drop/rp-19-44.pdf#page=16
21
- uprating: gov.irs.uprating
22
29
  propagate_metadata_to_children: true
30
+ uprating:
31
+ parameter: gov.irs.uprating
32
+ rounding:
33
+ type: downwards
34
+ interval: 25
23
35
 
24
36
  HEAD_OF_HOUSEHOLD:
25
37
  2013-01-01: 0
@@ -31,7 +43,7 @@ HEAD_OF_HOUSEHOLD:
31
43
  2023-01-01: 182_100
32
44
  2024-01-01: 191_950
33
45
  2025-01-01: 197_300
34
- 2026-01-01: 200_300
46
+ 2026-01-01: 201_750
35
47
  JOINT:
36
48
  2013-01-01: 0
37
49
  2018-01-01: 315_000
@@ -42,7 +54,7 @@ JOINT:
42
54
  2023-01-01: 364_200
43
55
  2024-01-01: 383_900
44
56
  2025-01-01: 394_600
45
- 2026-01-01: 400_600
57
+ 2026-01-01: 403_500
46
58
  SEPARATE:
47
59
  2013-01-01: 0
48
60
  2018-01-01: 157_500
@@ -53,7 +65,7 @@ SEPARATE:
53
65
  2023-01-01: 182_100
54
66
  2024-01-01: 191_950
55
67
  2025-01-01: 197_300
56
- 2026-01-01: 200_300
68
+ 2026-01-01: 201_775
57
69
  SINGLE:
58
70
  2013-01-01: 0
59
71
  2018-01-01: 157_500
@@ -64,7 +76,7 @@ SINGLE:
64
76
  2023-01-01: 182_100
65
77
  2024-01-01: 191_950
66
78
  2025-01-01: 197_300
67
- 2026-01-01: 200_300
79
+ 2026-01-01: 201_750
68
80
  SURVIVING_SPOUSE:
69
81
  2013-01-01: 0
70
82
  2018-01-01: 315_000
@@ -75,4 +87,4 @@ SURVIVING_SPOUSE:
75
87
  2023-01-01: 364_200
76
88
  2024-01-01: 383_900
77
89
  2025-01-01: 394_600
78
- 2026-01-01: 400_600
90
+ 2026-01-01: 403_500
policyengine_us/parameters/gov/irs/deductions/standard/aged_or_blind/age_threshold.yaml CHANGED
@@ -4,6 +4,5 @@ values:
4
4
  value: 65
5
5
  metadata:
6
6
  unit: year
7
- name: aged_blind_std_age
8
7
  label: Aged standard deduction age
9
8