policyengine-us 1.420.0__py3-none-any.whl → 1.450.0__py3-none-any.whl

policyengine_us/parameters/gov/states/va/tax/income/credits/non_refundable.yaml

@@ -1,12 +1,16 @@
-description: Virginia non-refundable tax credits.
+description: Virginia provides the following non-refundable tax credits.
 values:
   2021-01-01:
     - va_non_refundable_eitc
+    - va_rebate
+  2022-01-01:
+    - va_non_refundable_eitc
   2023-01-01:
     - va_non_refundable_eitc
     - va_rebate
   2025-01-01:
     - va_non_refundable_eitc
+
 metadata:
   unit: list
   period: year

policyengine_us/parameters/gov/states/va/tax/income/rebate/amount.yaml

@@ -19,12 +19,22 @@ metadata:
   # House Bill 1600 reauthorized rebate for tax year 2024
 
 JOINT:
+  2021-01-01: 500
+  2022-01-01: 0
   2023-01-01: 400
 SINGLE:
+  2021-01-01: 250
+  2022-01-01: 0
   2023-01-01: 200
 SEPARATE:
+  2021-01-01: 250
+  2022-01-01: 0
   2023-01-01: 200
 HEAD_OF_HOUSEHOLD:
+  2021-01-01: 250
+  2022-01-01: 0
   2023-01-01: 200
 SURVIVING_SPOUSE:
+  2021-01-01: 250
+  2022-01-01: 0
   2023-01-01: 200

policyengine_us/parameters/gov/states/wa/dshs/tanf/income/deductions/earned_income_disregard/amount.yaml

@@ -0,0 +1,14 @@
+description: Washington deducts this amount from the household's total gross earned income under the Temporary Assistance for Needy Families program.
+
+values:
+  2024-01-01: 500
+
+metadata:
+  unit: currency-USD
+  period: month
+  label: Washington TANF family earnings disregard
+  reference:
+    - title: WAC 388-450-0170(2) - Deducting the first $500 of earned income
+      href: https://app.leg.wa.gov/wac/default.aspx?cite=388-450-0170
+    - title: DSHS Eligibility A-Z Manual, Income - Earned Income Deductions
+      href: https://www.dshs.wa.gov/esa/income-table-contents/budgeting

policyengine_us/parameters/gov/states/wa/dshs/tanf/income/deductions/earned_income_disregard/percentage_disregarded.yaml

@@ -0,0 +1,14 @@
+description: Washington disregards this share of remaining earned income under the Temporary Assistance for Needy Families program.
+
+values:
+  2024-01-01: 0.5
+
+metadata:
+  unit: /1
+  period: month
+  label: Washington TANF earned income percentage disregard
+  reference:
+    - title: WAC 388-450-0170(3) - Subtract 50% of remaining earned income
+      href: https://app.leg.wa.gov/wac/default.aspx?cite=388-450-0170
+    - title: DSHS Eligibility A-Z Manual, Income - Earned Income Deductions
+      href: https://www.dshs.wa.gov/esa/income-table-contents/budgeting

policyengine_us/parameters/gov/states/wa/dshs/tanf/income/limit.yaml

@@ -0,0 +1,36 @@
+description: Washington sets these gross earned income limits for the Temporary Assistance for Needy Families program.
+# Note: These values follow the formula: Income Limit = (Payment Standard × 2) + $500
+# This represents the break-even point where countable income equals the payment standard,
+# resulting in $0 benefit. While mathematically derived, WAC 388-478-0035 publishes these
+# as a table rather than a formula, so we preserve the table structure here.
+
+metadata:
+  unit: currency-USD
+  period: month
+  label: Washington TANF maximum gross earned income limit
+  breakdown:
+    - range(1, 11)
+  reference:
+    - title: WAC 388-478-0035 - Maximum earned income limits for TANF, SFA, PWA, and RCA
+      href: https://app.leg.wa.gov/wac/default.aspx?cite=388-478-0035
+
+1:
+  2024-01-01: 1_400
+2:
+  2024-01-01: 1_640
+3:
+  2024-01-01: 1_912
+4:
+  2024-01-01: 2_166
+5:
+  2024-01-01: 2_418
+6:
+  2024-01-01: 2_680
+7:
+  2024-01-01: 3_016
+8:
+  2024-01-01: 3_284
+9:
+  2024-01-01: 3_558
+10:
+  2024-01-01: 3_824

policyengine_us/parameters/gov/states/wa/dshs/tanf/maximum_family_size.yaml

@@ -0,0 +1,14 @@
+description: Washington defines payment standards and income limits for family sizes up to this maximum under the Temporary Assistance for Needy Families program.
+
+values:
+  2024-01-01: 10
+
+metadata:
+  unit: person
+  period: year
+  label: Washington TANF maximum family size
+  reference:
+    - title: WAC 388-478-0020 - Payment standards for TANF, SFA, and RCA
+      href: https://app.leg.wa.gov/wac/default.aspx?cite=388-478-0020
+    - title: WAC 388-478-0035 - Maximum earned income limits for TANF, SFA, PWA, and RCA
+      href: https://app.leg.wa.gov/wac/default.aspx?cite=388-478-0035

policyengine_us/parameters/gov/states/wa/dshs/tanf/payment_standard/amount.yaml

@@ -0,0 +1,32 @@
+description: Washington provides this payment standard based on assistance unit size under the Temporary Assistance for Needy Families program.
+
+metadata:
+  unit: currency-USD
+  period: month
+  label: Washington TANF payment standard
+  breakdown:
+    - range(1, 11)
+  reference:
+    - title: WAC 388-478-0020 - Payment standards for TANF, SFA, and RCA
+      href: https://app.leg.wa.gov/wac/default.aspx?cite=388-478-0020
+
+1:
+  2024-01-01: 450
+2:
+  2024-01-01: 570
+3:
+  2024-01-01: 706
+4:
+  2024-01-01: 833
+5:
+  2024-01-01: 959
+6:
+  2024-01-01: 1_090
+7:
+  2024-01-01: 1_258
+8:
+  2024-01-01: 1_392
+9:
+  2024-01-01: 1_529
+10:
+  2024-01-01: 1_662

policyengine_us/parameters/gov/states/wa/dshs/tanf/payment_standard/maximum_amount.yaml

@@ -0,0 +1,12 @@
+description: Washington limits the grant payment to this amount under the Temporary Assistance for Needy Families program.
+
+values:
+  2024-01-01: 1_338
+
+metadata:
+  unit: currency-USD
+  period: month
+  label: Washington TANF maximum grant cap
+  reference:
+    - title: DSHS Eligibility A-Z Manual, Income - Effect of Income and Deductions on Eligibility
+      href: https://www.dshs.wa.gov/esa/income-table-contents/income-effect-income-and-deductions-eligibility-and-benefit-level

policyengine_us/parameters/gov/states/wa/dshs/tanf/resource_limit.yaml

@@ -0,0 +1,15 @@
+description: Washington limits the Temporary Assistance for Needy Families program to households with countable resources up to this amount.
+
+values:
+  2022-01-01: 6_000
+  2024-01-01: 12_000
+
+metadata:
+  unit: currency-USD
+  period: year
+  label: Washington TANF resource limit
+  reference:
+    - title: Washington TANF State Plan 2022, page 13 - $6,000 cash resource limit
+      href: https://workfirst.wa.gov/sites/default/files/public/TANF_stateplan_2022_final.pdf#page=13
+    - title: HB 1447 (2023 c 418) - Increased asset limit to $12,000 effective Feb 1, 2024
+      href: https://app.leg.wa.gov/billsummary?BillNumber=1447&Year=2023

policyengine_us/parameters/gov/territories/pr/tax/income/credits/refundable.yaml

@@ -16,3 +16,5 @@ values:
     - pr_low_income_credit
     - pr_compensatory_low_income_credit
     - pr_earned_income_credit
+    - refundable_american_opportunity_credit
+    - pr_refundable_ctc

policyengine_us/parameters/gov/territories/pr/tax/income/gradual_adjustment/adjustment_limit_basis.yaml

@@ -0,0 +1,12 @@
+description: Puerto Rico provides the following basis amount for the gradual adjustment limit.
+values: 
+  2024-01-01: 8_895
+metadata:
+  unit: currency-USD
+  period: year
+  label: Puerto Rico gradual adjustment limit basis
+  reference:
+    - title: Gov. of Puerto Rico Form 482.0 2024 
+      href: https://hacienda.pr.gov/sites/default/files/individuals_2024_rev._jul_12_24_9-30-24_informative.pdf#page=52
+    - title: P.R. Laws tit. 13, § 30061 (b)(5)(e)
+      href: https://bvirtualogp.pr.gov/ogp/Bvirtual/leyesreferencia/PDF/2-ingles/1-2011.pdf#page=32

policyengine_us/parameters/gov/territories/pr/tax/income/gradual_adjustment/exemption_rate.yaml

@@ -0,0 +1,13 @@
+description: Puerto Rico provides the following rate to reduce the total exemptions when calculating the gradual adjustment limit.
+values: 
+  2024-01-01: 0.33
+metadata:
+  unit: /1
+  period: year
+  label: Puerto Rico gradual adjustment rate for exemptions
+  # discrepancy between legal form and tax form for the exemptions rate
+  reference:
+    - title: Gov. of Puerto Rico Form 482.0 2024 
+      href: https://hacienda.pr.gov/sites/default/files/individuals_2024_rev._jul_12_24_9-30-24_informative.pdf#page=52
+    - title: P.R. Laws tit. 13, § 30061 (b)(5)(c)
+      href: https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1004/subchapter-a/30061/

policyengine_us/parameters/gov/territories/pr/tax/income/gradual_adjustment/rate.yaml

@@ -0,0 +1,12 @@
+description: Puerto Rico provides the following rate to reduce the taxable net income when calculating gradual adjustment. 
+values: 
+  2024-01-01: 0.05
+metadata:
+  unit: /1
+  period: year
+  label: Puerto Rico gradual adjustment rate for taxable net income
+  reference:
+    - title: Gov. of Puerto Rico Form 482.0 2024 
+      href: https://hacienda.pr.gov/sites/default/files/individuals_2024_rev._jul_12_24_9-30-24_informative.pdf#page=52
+    - title: P.R. Laws tit. 13, § 30061 (b)(1)-(4)
+      href: https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1004/subchapter-a/30061/

policyengine_us/parameters/gov/territories/pr/tax/income/gradual_adjustment/threshold.yaml

@@ -0,0 +1,13 @@
+description: Puerto Rico provides the following income amount as a threshold for the gradual adjustment amount.
+values: 
+  2024-01-01: 500_000
+metadata:
+  unit: currency-USD
+  period: year
+  label: Puerto Rico gradual adjustment amount income threshold
+  # discrepancy between legal form and tax form for the income threshold 
+  reference:
+    - title: Gov. of Puerto Rico Form 482.0 2024 
+      href: https://hacienda.pr.gov/sites/default/files/individuals_2024_rev._jul_12_24_9-30-24_informative.pdf#page=52
+    - title: P.R. Laws tit. 13, § 30061 (b)(4))
+      href: https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1004/subchapter-a/30061/

policyengine_us/parameters/gov/territories/pr/tax/income/regular_tax/percentage.yaml

@@ -0,0 +1,21 @@
+description: Puerto Rico taxes this percentage of total normal taxes, based on gross income.
+brackets:
+  - threshold: 
+      2024-01-01: 0
+    amount:
+      2024-01-01: 0.92
+  - threshold: 
+      2024-01-01: 100_001
+    amount:
+      2024-01-01: 0.95
+metadata:
+  amount_unit: /1
+  threshold_unit: currency-USD
+  type: single_amount
+  label: Puerto Rico regular tax percentage
+  period: year
+  reference:
+    - title: Gov. of Puerto Rico Form 482.0 2024 
+      href: https://hacienda.pr.gov/sites/default/files/individuals_2024_rev._jul_12_24_9-30-24_informative.pdf#page=3
+    - title: P.R. Laws tit. 13, § 30061 (c)
+      href: https://bvirtualogp.pr.gov/ogp/Bvirtual/leyesreferencia/PDF/2-ingles/1-2011.pdf#page=33

policyengine_us/parameters/gov/territories/pr/tax/income/tax_rate/amount.yaml

@@ -0,0 +1,35 @@
+description: Puerto Rico taxes individuals at this rate structure.
+# NOTE: no separate thresholds given by the tax reference for separate filing statuses
+# NOTE: no more recent tax rates since 2012 found in legal and tax code
+brackets:
+  - threshold: 
+      2012-12-31: 0
+    rate:
+      2012-12-31: 0
+  - threshold:
+      2012-12-31: 9_000
+    rate:
+      2012-12-31: 0.07
+  - threshold:
+      2012-12-31: 25_000
+    rate:
+      2012-12-31: 0.14
+  - threshold:
+      2012-12-31: 41_500
+    rate:
+      2012-12-31: 0.25
+  - threshold:
+      2012-12-31: 61_500
+    rate:
+      2012-12-31: 0.33
+metadata:
+  rate_unit: /1
+  threshold_unit: currency_USD
+  type: marginal_rate
+  label: Puerto Rico tax rate
+  period: year
+  reference:
+    - title: Schedule CT Individual, Earned Income Credit, 2023
+      href: https://hacienda.pr.gov/sites/default/files/inst_individuals_2023.pdf#page=19
+    - title: P.R. Laws tit. 13, § 30061 (a)
+      href: https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1004/subchapter-a/30061/

policyengine_us/parameters/gov/territories/pr/tax/income/taxable_income/deductions/sources.yaml

@@ -0,0 +1,18 @@
+description: Puerto Rico deductions from taxable income.
+values:
+  2023-01-01:
+    - pr_casualty_loss_deduction
+    - pr_charitable_deduction
+    - pr_medical_expense_deduction
+    - pr_mortgage_deduction
+    - pr_education_deduction
+    - pr_retirement_deduction
+metadata:
+  unit: list
+  period: year
+  label: Puerto Rico income deductions
+  reference:
+    - title: P.R. Laws tit. 13, § 30135 
+      href: https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1005/subchapter-c/30135/
+    - title: Gov. of Puerto Rico Individual Income Tax Return Form 482.0 4
+      href: https://hacienda.pr.gov/sites/default/files/individuals_2024_rev._jul_12_24_9-30-24_informative.pdf#page=4

policyengine_us/parameters/gov/territories/pr/tax/income/taxable_income/exemptions/sources.yaml

@@ -0,0 +1,15 @@
+description: Puerto Rico exemptions from taxable income.
+values:
+  2023-01-01:
+    - pr_personal_exemption
+    - pr_veteran_exemption
+    - pr_dependents_exemption
+metadata:
+  unit: list
+  period: year
+  label: Puerto Rico income exemptions
+  reference:
+    - title: P.R. Laws tit. 13, § 30138 (a)(1)-(2)
+      href: https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1005/subchapter-c/30138/
+    - title: Gov. of Puerto Rico Form 482.0 2024
+      href: https://hacienda.pr.gov/sites/default/files/individuals_2024_rev._jul_12_24_9-30-24_informative.pdf#page=2

policyengine_us/parameters/gov/usda/snap/student/child_age_limit/single_parent.yaml

@@ -0,0 +1,12 @@
+description: The Department of Agriculture provides the Supplemental Nutrition Assistance Program to students if they are single parents caring for a child below this age.
+
+values:
+  2005-01-01: 12
+
+metadata:
+  unit: year
+  period: year
+  label: SNAP student single parent child age threshold
+  reference:
+    - title: 7 U.S. Code § 2015 - Eligibility disqualifications (e)(8)
+      href: https://www.law.cornell.edu/uscode/text/7/2015#e

policyengine_us/parameters/gov/usda/snap/student/child_age_limit/two_parent.yaml

@@ -0,0 +1,12 @@
+description: The Department of Agriculture provides the Supplemental Nutrition Assistance Program to students if they are parents in two-parent households caring for a child below this age.
+
+values:
+  2005-01-01: 6
+
+metadata:
+  unit: year
+  period: year
+  label: SNAP student two-parent household child age threshold
+  reference:
+    - title: 7 U.S. Code § 2015 - Eligibility disqualifications (e)(5)(A)
+      href: https://www.law.cornell.edu/uscode/text/7/2015#e

policyengine_us/parameters/gov/usda/snap/work_requirements/general/age_threshold/caring_dependent_child.yaml

@@ -1,4 +1,4 @@
-description: TThe Department of Agriculture exempts individuals caring for a dependent child under this age from the general work requirements under the Supplemental Nutrition Assistance Program.
+description: The Department of Agriculture exempts individuals caring for a dependent child under this age from the general work requirements under the Supplemental Nutrition Assistance Program.
 values:
   2019-01-01: 6
   

policyengine_us/parameters/gov/usda/snap/work_requirements/general/age_threshold/exempted.yaml

@@ -1,4 +1,4 @@
-description: TThe Department of Agriculture exempts individuals within these age brackets from the general work requirements under the Supplemental Nutrition Assistance Program.
+description: The Department of Agriculture exempts individuals within these age brackets from the general work requirements under the Supplemental Nutrition Assistance Program.
 metadata:
   threshold_unit: year
   amount_unit: bool

policyengine_us/parameters/gov/usda/snap/work_requirements/general/weekly_hours_threshold.yaml

@@ -1,4 +1,4 @@
-description: TThe Department of Agriculture limits the Supplemental Nutrition Assistance Program to individuals working more than this number of weekly hours from the general work requirements.
+description: The Department of Agriculture limits the Supplemental Nutrition Assistance Program to individuals working more than this number of weekly hours from the general work requirements.
 
 values:
   2019-01-01: 30

policyengine_us/parameters/simulation/disabled_programs.yaml

@@ -6,5 +6,4 @@ values:
   - spm_unit_wic
 metadata:
   unit: list
-  name: disabled_programs
   label: Disabled programs

policyengine_us/reforms/aca/aca_ptc_additional_bracket.py

@@ -3,7 +3,7 @@ from policyengine_core.periods import period as period_
 
 
 def create_aca_ptc_additional_bracket() -> Reform:
-    class aca_ptc_phase_out_rate(Variable):
+    class aca_required_contribution_percentage(Variable):
         """
         ACA Premium Tax Credit phase-out rate with linear bracket extension.
 
@@ -90,7 +90,7 @@ def create_aca_ptc_additional_bracket() -> Reform:
 
     class reform(Reform):
         def apply(self):
-            self.update_variable(aca_ptc_phase_out_rate)
+            self.update_variable(aca_required_contribution_percentage)
             self.update_variable(is_aca_ptc_eligible)
 
     return reform

policyengine_us/reforms/aca/aca_ptc_simplified_bracket.py

@@ -3,7 +3,7 @@ from policyengine_core.periods import period as period_
 
 
 def create_aca_ptc_simplified_bracket() -> Reform:
-    class aca_ptc_phase_out_rate(Variable):
+    class aca_required_contribution_percentage(Variable):
         """
         ACA Premium Tax Credit phase-out rate with simplified linear progression.
 
@@ -91,7 +91,7 @@ def create_aca_ptc_simplified_bracket() -> Reform:
 
     class reform(Reform):
         def apply(self):
-            self.update_variable(aca_ptc_phase_out_rate)
+            self.update_variable(aca_required_contribution_percentage)
             self.update_variable(is_aca_ptc_eligible)
 
     return reform

policyengine_us/reforms/additional_tax_bracket/additional_tax_bracket_reform.py

@@ -13,29 +13,32 @@ def create_additional_tax_bracket() -> Reform:
         unit = USD
 
         def formula(tax_unit, period, parameters):
+            p = parameters(period).gov.irs
             filing_status = tax_unit("filing_status", period)
             dwks1 = tax_unit("taxable_income", period)
 
-            capital_gains = parameters(period).gov.irs.capital_gains.brackets
-
-            dwks16 = min_(capital_gains.thresholds["1"][filing_status], dwks1)
+            dwks16 = min_(
+                p.capital_gains.thresholds["1"][filing_status], dwks1
+            )
             dwks17 = min_(tax_unit("dwks14", period), dwks16)
             dwks20 = dwks16 - dwks17
-            lowest_rate_tax = capital_gains.rates["1"] * dwks20
+            lowest_rate_tax = p.capital_gains.rates["1"] * dwks20
             # Break in worksheet lines
             dwks13 = tax_unit("dwks13", period)
             dwks21 = min_(dwks1, dwks13)
             dwks22 = dwks20
             dwks23 = max_(0, dwks21 - dwks22)
-            dwks25 = min_(capital_gains.thresholds["2"][filing_status], dwks1)
+            dwks25 = min_(
+                p.capital_gains.thresholds["2"][filing_status], dwks1
+            )
             dwks19 = tax_unit("dwks19", period)
             dwks26 = min_(dwks19, dwks20)
             dwks27 = max_(0, dwks25 - dwks26)
             dwks28 = min_(dwks23, dwks27)
-            dwks29 = capital_gains.rates["2"] * dwks28
+            dwks29 = p.capital_gains.rates["2"] * dwks28
             dwks30 = dwks22 + dwks28
             dwks31 = dwks21 - dwks30
-            dwks32 = capital_gains.rates["3"] * dwks31
+            dwks32 = p.capital_gains.rates["3"] * dwks31
             # Break in worksheet lines
             dwks33 = min_(
                 tax_unit("dwks09", period),

policyengine_us/reforms/biden/budget_2025/capital_gains_tax_increase.py

@@ -27,8 +27,8 @@ def create_capital_gains_tax_increase() -> Reform:
 
             filing_status = tax_unit("filing_status", period)
 
-            first_threshold = cg.brackets.thresholds["1"][filing_status]
-            second_threshold = cg.brackets.thresholds["2"][filing_status]
+            first_threshold = cg.thresholds["1"][filing_status]
+            second_threshold = cg.thresholds["2"][filing_status]
 
             income_ordinarily_under_second_rate = clip(
                 taxable_income, 0, first_threshold
@@ -92,11 +92,9 @@ def create_capital_gains_tax_increase() -> Reform:
             )
 
             main_cg_tax = (
-                cg_in_first_bracket_below_top_bracket * cg.brackets.rates["1"]
-                + cg_in_second_bracket_below_top_bracket
-                * cg.brackets.rates["2"]
-                + cg_in_third_bracket_below_top_bracket
-                * cg.brackets.rates["3"]
+                cg_in_first_bracket_below_top_bracket * cg.rates["1"]
+                + cg_in_second_bracket_below_top_bracket * cg.rates["2"]
+                + cg_in_third_bracket_below_top_bracket * cg.rates["3"]
                 + new_cg_tax
             )
 

policyengine_us/reforms/congress/tlaib/__init__.py

@@ -1,7 +1,8 @@
 from .end_child_poverty_act import (
     create_end_child_poverty_act_reform,
+    end_child_poverty_act,
 )
-from .income_security_package import (
-    income_security_package,
-    create_income_security_package_reform,
+from .economic_dignity_for_all_agenda import (
+    end_child_poverty_act as edaa_end_child_poverty_act,
+    create_end_child_poverty_act_reform as create_edaa_end_child_poverty_act_reform,
 )

policyengine_us/reforms/congress/tlaib/economic_dignity_for_all_agenda/__init__.py

@@ -0,0 +1,9 @@
+from .edaa_end_child_poverty_act import (
+    end_child_poverty_act,
+    create_end_child_poverty_act_reform,
+)
+
+__all__ = [
+    "end_child_poverty_act",
+    "create_end_child_poverty_act_reform",
+]