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

policyengine_us/tests/policy/baseline/gov/hhs/medicare/eligibility/base_part_a_premium.yaml

@@ -0,0 +1,35 @@
+- name: unit test 1 - premium-free Part A (40+ quarters)
+  period: 2025
+  input:
+    age: 65
+    is_medicare_eligible: true
+    medicare_quarters_of_coverage: 40
+  output:
+    base_part_a_premium: 0  # Premium-free with 40+ quarters
+
+- name: unit test 2 - reduced premium (30-39 quarters)
+  period: 2025
+  input:
+    age: 65
+    is_medicare_eligible: true
+    medicare_quarters_of_coverage: 35
+  output:
+    base_part_a_premium: 3_420  # $285 * 12 months
+
+- name: unit test 3 - full premium (<30 quarters)
+  period: 2025
+  input:
+    age: 65
+    is_medicare_eligible: true
+    medicare_quarters_of_coverage: 20
+  output:
+    base_part_a_premium: 6_216  # $518 * 12 months
+
+- name: unit test 4 - not Medicare eligible
+  period: 2025
+  input:
+    age: 65
+    is_medicare_eligible: false
+    medicare_quarters_of_coverage: 40
+  output:
+    base_part_a_premium: 0

policyengine_us/tests/policy/baseline/gov/hhs/medicare/eligibility/base_part_b_premium.yaml

@@ -0,0 +1,15 @@
+- name: unit test 1 - eligible 
+  period: 2025
+  input:
+    age: 65
+    is_medicare_eligible: true
+  output:
+    base_part_b_premium: 2_220  # $185 * 12 months
+
+- name: unit test 2 - not eligible 
+  period: 2025
+  input:
+    age: 65
+    is_medicare_eligible: false
+  output:
+    base_part_b_premium: 0

policyengine_us/tests/policy/baseline/gov/hhs/medicare/eligibility/income_adjusted_part_b_premium.yaml

@@ -0,0 +1,77 @@
+- name: unit test 1 - surviving spouse, no extra premium
+  period: 2025
+  input:
+    age: 65
+    filing_status: SURVIVING_SPOUSE
+    adjusted_gross_income:
+      2023: 80_000  # IRMAA uses income from 2 years prior
+    tax_exempt_interest_income:
+      2023: 0
+    is_medicare_eligible: true
+  output:
+    income_adjusted_part_b_premium: 2_220  # $185 * 12 months
+
+- name: unit test 2 -  married, extra premium
+  period: 2025
+  input:
+    age: 65
+    filing_status: JOINT
+    adjusted_gross_income:
+      2023: 266_001  # IRMAA uses income from 2 years prior
+    tax_exempt_interest_income:
+      2023: 0
+    is_medicare_eligible: true
+  output:
+    income_adjusted_part_b_premium: 4_440  # $370 * 12 months
+
+- name: unit test 3 -  single, extra premium
+  period: 2025
+  input:
+    age: 65
+    filing_status: SINGLE
+    adjusted_gross_income:
+      2023: 500_000  # IRMAA uses income from 2 years prior
+    tax_exempt_interest_income:
+      2023: 0
+    is_medicare_eligible: true
+  output:
+    income_adjusted_part_b_premium: 7_546.8  # $628.90 * 12 months
+
+- name: unit test 4 - HOH,  extra premium
+  period: 2025
+  input:
+    age: 65
+    filing_status: SURVIVING_SPOUSE
+    adjusted_gross_income:
+      2023: 106_002  # IRMAA uses income from 2 years prior
+    tax_exempt_interest_income:
+      2023: 0
+    is_medicare_eligible: true
+  output:
+    income_adjusted_part_b_premium: 3_108  # $259 * 12 months
+
+- name: unit test 5 -  married, no extra premium
+  period: 2025
+  input:
+    age: 65
+    filing_status: JOINT
+    adjusted_gross_income:
+      2023: 200_000  # IRMAA uses income from 2 years prior
+    tax_exempt_interest_income:
+      2023: 0
+    is_medicare_eligible: true
+  output:
+    income_adjusted_part_b_premium: 2_220  # $185 * 12 months
+
+- name: unit test 6 -  married, extra premium, rich
+  period: 2025
+  input:
+    age: 65
+    filing_status: JOINT
+    adjusted_gross_income:
+      2023: 1_000_000  # IRMAA uses income from 2 years prior
+    tax_exempt_interest_income:
+      2023: 0
+    is_medicare_eligible: true
+  output:
+    income_adjusted_part_b_premium: 7_546.8  # $628.90 * 12 months

policyengine_us/tests/policy/baseline/gov/hhs/tanf/tanf_fpg.yaml

@@ -0,0 +1,53 @@
+- name: TANF FPG for household of 1 in 2025
+  period: 2025-01
+  absolute_error_margin: 0.01
+  input:
+    spm_unit_size: 1
+    state_group_str: CONTIGUOUS_US
+  output:
+    tanf_fpg: 15_060 / 12
+
+- name: TANF FPG for household of 2 in 2025
+  period: 2025-01
+  absolute_error_margin: 0.01
+  input:
+    spm_unit_size: 2
+    state_group_str: CONTIGUOUS_US
+  output:
+    tanf_fpg: (15_060 + 5_380) / 12
+
+- name: TANF FPG for household of 3 in 2025
+  period: 2025-01
+  absolute_error_margin: 0.01
+  input:
+    spm_unit_size: 3
+    state_group_str: CONTIGUOUS_US
+  output:
+    tanf_fpg: (15_060 + 5_380 * 2) / 12
+
+- name: TANF FPG for household of 4 in 2025
+  period: 2025-01
+  absolute_error_margin: 0.01
+  input:
+    spm_unit_size: 4
+    state_group_str: CONTIGUOUS_US
+  output:
+    tanf_fpg: (15_060 + 5_380 * 3) / 12
+
+- name: TANF FPG in 2024
+  period: 2024-01
+  absolute_error_margin: 0.01
+  input:
+    spm_unit_size: 3
+    state_group_str: CONTIGUOUS_US
+  output:
+    tanf_fpg: (14_580 + 5_140 * 2) / 12
+
+- name: TANF FPG in 2023
+  period: 2023-01
+  absolute_error_margin: 0.01
+  input:
+    spm_unit_size: 3
+    state_group_str: CONTIGUOUS_US
+  output:
+    tanf_fpg: (13_590 + 4_720 * 2) / 12

policyengine_us/tests/policy/baseline/gov/irs/integration/us_itemize.yaml

@@ -49,7 +49,7 @@
         members: [person1]
         state_code: IL  # state income tax that does not depend on US tax
   output:
-    state_income_tax: 4_576.4375 # = il_income_tax = (100000-2375)*0.0495
+    state_income_tax: 4_526.4375 
     adjusted_gross_income: 100_000
     taxable_income_deductions_if_not_itemizing: 12_550
     taxable_income_deductions_if_itemizing: 8_000 + 10_000

policyengine_us/tests/policy/baseline/gov/irs/tax/federal_income/alternative_minimum_tax/exemption/amt_exemption.yaml

@@ -0,0 +1,68 @@
+- name: No phase-out, no kiddie tax
+  period: 2022
+  input:
+    amt_income: 200_000
+    amt_kiddie_tax_applies: false
+    filer_adjusted_earnings: 400_000
+    filing_status: SINGLE
+  output:
+    # Base exemption for SINGLE in 2022 is 75,900
+    # income_excess = max(0, 200,000 - 539,900) = 0
+    # No phase-out, full exemption of 75,900
+    amt_exemption: 75_900
+
+- name: No phase-out, kiddie tax applies with low earnings
+  period: 2022
+  input:
+    amt_income: 200_000
+    amt_kiddie_tax_applies: true
+    filer_adjusted_earnings: 10_000
+    filing_status: SINGLE
+  output:
+    # Base exemption for SINGLE in 2022 is 75,900
+    # reduced_exemption = 75,900 (no phase-out)
+    # exemption_cap = 10,000 + 8,200 (child amount) = 18,200
+    # amt_exemption = min(75,900, 18,200) = 18,200
+    amt_exemption: 18_200
+
+- name: Full phase-out at high income
+  period: 2022
+  input:
+    amt_income: 1_000_000
+    amt_kiddie_tax_applies: false
+    filer_adjusted_earnings: 400_000
+    filing_status: SINGLE
+  output:
+    # Base exemption for SINGLE in 2022 is 75,900
+    # income_excess = max(0, 1,000,000 - 539,900) = 460,100
+    # exemption_phase_out = 0.25 * 460,100 = 115,025
+    # reduced_exemption = max(0, 75,900 - 115,025) = 0
+    amt_exemption: 0
+
+- name: Partial phase-out
+  period: 2022
+  input:
+    amt_income: 600_000
+    amt_kiddie_tax_applies: false
+    filer_adjusted_earnings: 400_000
+    filing_status: SINGLE
+  output:
+    # Base exemption for SINGLE in 2022 is 75,900
+    # income_excess = max(0, 600,000 - 539,900) = 60,100
+    # exemption_phase_out = 0.25 * 60,100 = 15,025
+    # reduced_exemption = max(0, 75,900 - 15,025) = 60,875
+    amt_exemption: 60_875
+
+- name: Joint filers, no phase-out
+  period: 2022
+  input:
+    amt_income: 500_000
+    amt_kiddie_tax_applies: false
+    filer_adjusted_earnings: 400_000
+    filing_status: JOINT
+  output:
+    # Base exemption for JOINT in 2022 is 118,100
+    # Phase-out starts at 1,079,800
+    # income_excess = max(0, 500,000 - 1,079,800) = 0
+    # Full exemption of 118,100
+    amt_exemption: 118_100

policyengine_us/tests/policy/baseline/gov/irs/tax/federal_income/alternative_minimum_tax/integration.yaml

@@ -0,0 +1,26 @@
+# Integration test from GitHub issue #1279
+# Validates AMT calculation against TAXSIM35
+- name: Issue 1279 - Joint filers with employment income and capital gains
+  period: 2021
+  absolute_error_margin: 1
+  input:
+    people:
+      person1:
+        age: 55
+        employment_income: 177_000
+        long_term_capital_gains: 100_000
+      person2:
+        age: 58
+        employment_income: 176_000
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code: TX
+  output:
+    # TAXSIM35 and USI-Tax-Analyzer both produce zero AMT for this case
+    alternative_minimum_tax: 0
+    # Expected income tax from TAXSIM35
+    income_tax: 85_538

policyengine_us/tests/policy/baseline/gov/local/ca/la/general_relief/eligible/immigration/la_general_relief_immigration_status_eligible_person.yaml

@@ -6,11 +6,11 @@
   output:
     la_general_relief_immigration_status_eligible_person: true
 
-- name: Residents are eligible
+- name: Legal Permanent Residents are eligible
   period: 2022
   input:
     in_la: true
-    immigration_status: RESIDENT
+    immigration_status: LEGAL_PERMANENT_RESIDENT
   output:
     la_general_relief_immigration_status_eligible_person: true
 

policyengine_us/tests/policy/baseline/gov/ssa/ssi/integration_tests.yaml

@@ -68,10 +68,12 @@
   output:
     is_ssi_eligible: [true, false, true]
     # Spouse's countable: $2,000 - $20 - $65 - $957.50 = $957.50/month = $11,490/year
-    # PolicyEngine deems all of spouse's countable income (doesn't subtract spouse allowance)
+    # Since $11,490 > $5,796 (couple - individual FBR diff), deeming applies
+    # With deeming, use couple FBR: $1,450/month = $17,400/year
     ssi_income_deemed_from_ineligible_spouse: [11_490, 0, 0]
     ssi_countable_income: [11_490, 0, 0]
-    ssi: [114, 0, 11_604]  # Adult1: $11,604 - $11,490 = $114; Child gets full FBR
+    # Adult1 SSI: $17,400 (couple FBR) - $11,490 (countable) = $5,910
+    ssi: [5_910, 0, 11_604]  # Adult1: $5,910 with couple rate; Child gets full FBR
 
 - name: Case 3 - Both adults healthy with income + disabled child
   period: 2025
@@ -217,12 +219,14 @@
   output:
     is_ssi_eligible: [true, false, true]
     # Spouse's countable: $5,000 - $20 - $65 - $2,457.50 = $2,457.50/month = $29,490/year
-    # PolicyEngine deems all countable income without subtracting spouse allowance
+    # Since $29,490 > $5,796 (couple - individual FBR diff), deeming applies
+    # With deeming, use couple FBR: $1,450/month = $17,400/year
+    # Adult1 SSI: $17,400 (couple FBR) - $29,490 (countable) = -$12,090, capped at $0
     ssi_income_deemed_from_ineligible_spouse: [29_490, 0, 0]
     # Parent income deeming to child also gets high amount
     ssi_unearned_income_deemed_from_ineligible_parent: [0, 0, 17_886]
     ssi_countable_income: [29_490, 0, 17_646]
-    ssi: [0, 0, 0]  # Both disabled members have too much deemed income
+    ssi: [0, 0, 0]  # Both disabled members have countable income exceeding FBR
 
 - name: Case 7 - Illinois single parent with $9,600 income + healthy child
   period: 2024-01
@@ -254,3 +258,145 @@
     ssi_countable_income: [357.50, 0]
     ssi_amount_if_eligible: [943, 943]
     ssi: [585.50, 0]
+
+- name: Case 8 - Deeming applies, benefit capped at individual FBR
+  period: 2025-01
+  input:
+    people:
+      adult1:
+        age: 55
+        is_disabled: false
+        employment_income: 967 * 12  # $967/month
+      adult2:
+        age: 60
+        is_disabled: true
+        employment_income: 0
+    tax_units:
+      tax_unit:
+        members: [adult1, adult2]
+    marital_units:
+      marital_unit:
+        members: [adult1, adult2]
+    households:
+      household:
+        members: [adult1, adult2]
+        state_code: NC
+  output:
+    is_ssi_eligible: [false, true]
+    # Step 1: Check if deeming applies
+    # Adult1 gross income: $967/month > $483 threshold → Deeming applies
+    #
+    # Step 2: Calculate deemed income
+    # Combined income: $967/month earned
+    # Apply exclusions: $967 - $20 (general) - $65 (earned) = $882
+    # Take half: $882 / 2 = $441/month
+    # Adult2 alone countable: $0
+    # Deemed income = $441 - $0 = $441/month
+    ssi_income_deemed_from_ineligible_spouse: [0, 441]
+    ssi_countable_income: [0, 441]
+    #
+    # Step 3: Calculate benefit
+    # Use couple FBR (deeming applies): $1,450/month
+    # Benefit before cap: $1,450 - $441 = $1,009/month
+    # Cap at individual FBR: min($1,009, $967) = $967/month
+    # Note: This demonstrates the cap is necessary when spouse's gross income
+    # is just above $483, resulting in low countable income after exclusions
+    ssi: [0, 967] 
+
+- name: Case 9 - Deeming applies without child
+  period: 2025-01
+  input:
+    people:
+      adult1:
+        age: 41
+        is_disabled: false
+        employment_income: 3_000 * 12  # $3,000/month
+      adult2:
+        age: 40
+        is_disabled: true
+        employment_income: 0
+    tax_units:
+      tax_unit:
+        members: [adult1, adult2]
+    marital_units:
+      marital_unit:
+        members: [adult1, adult2]
+    households:
+      household:
+        members: [adult1, adult2]
+        state_code: NC
+  output:
+    is_ssi_eligible: [false, true]
+    # Step 1: No child allocation (no child present)
+    # Adult1 gross income: $3,000/month (no reduction)
+    #
+    # Step 2: Check if deeming applies
+    # Adult1 gross income: $3,000 > $483 threshold → Deeming applies
+    #
+    # Step 3: Calculate deemed income
+    # Combined income: $3,000/month earned
+    # Apply exclusions: $3,000 - $20 (general) - $65 (earned) = $2,915
+    # Take half: $2,915 / 2 = $1,457.50/month
+    # Adult2 alone countable: $0
+    # Deemed income = $1,457.50 - $0 = $1,457.50/month
+    ssi_income_deemed_from_ineligible_spouse: [0, 1_457.50]
+    ssi_countable_income: [0, 1_457.50]
+    #
+    # Step 4: Calculate benefit
+    # Use couple FBR (deeming applies): $1,450/month
+    # Benefit before cap: $1,450 - $1,457.50 = -$7.50 (negative)
+    # Benefit capped at $0 (cannot be negative)
+    ssi: [0, 0]
+
+- name: Case 10 - Deeming applies with child allocation (compare to Case 9)
+  period: 2025-01
+  input:
+    people:
+      adult1:
+        age: 41
+        is_disabled: false
+        employment_income: 3_000 * 12  # $3,000/month
+      adult2:
+        age: 40
+        is_disabled: true
+        employment_income: 0
+      child:
+        age: 12
+        is_disabled: false
+        employment_income: 0
+    tax_units:
+      tax_unit:
+        members: [adult1, adult2, child]
+    marital_units:
+      marital_unit:
+        members: [adult1, adult2, child]
+    households:
+      household:
+        members: [adult1, adult2, child]
+        state_code: NC
+  output:
+    is_ssi_eligible: [false, true, false]
+    # Step 1: Apply child allocation
+    # Child allocation: $1,450 (couple FBR) - $967 (individual FBR) = $483/month
+    # Child has $0 income, so full $483 allocation applies
+    # Adult1 earned after child allocation: $3,000 - $483 = $2,517/month
+    #
+    # Step 2: Check if deeming applies
+    # Adult1 income after child allocation: $2,517 > $483 threshold → Deeming applies
+    #
+    # Step 3: Calculate deemed income
+    # Combined income: $2,517/month earned (after child allocation)
+    # Apply exclusions: $2,517 - $20 (general) - $65 (earned) = $2,432
+    # Take half: $2,432 / 2 = $1,216/month
+    # Adult2 alone countable: $0
+    # Deemed income = $1,216 - $0 = $1,216/month
+    ssi_income_deemed_from_ineligible_spouse: [0, 1_216, 0]
+    ssi_countable_income: [0, 1_216, 0]
+    #
+    # Step 4: Calculate benefit
+    # Use couple FBR (deeming applies): $1,450/month
+    # Benefit before cap: $1,450 - $1,216 = $234/month
+    # Cap at individual FBR: min($234, $967) = $234 (no cap needed)
+    # Note: Compare to Case 9 - child allocation ($483) reduces deemed income,
+    # changing result from $0 to $234/month
+    ssi: [0, 234, 0]

policyengine_us/tests/policy/baseline/gov/states/ar/tax/income/integration.yaml

@@ -197,3 +197,38 @@
         state_fips: 5
   output:
     ar_income_tax: 1_085
+
+- name: 3864-AR.yaml
+  absolute_error_margin: 2
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 40
+        employment_income: 93904.383
+        ssi: 0
+        wic: 0
+        head_start: 0
+        early_head_start: 0
+        commodity_supplemental_food_program: 0
+        taxable_interest_income: 2514.2869
+        is_tax_unit_head: true
+    tax_units:
+      tax_unit:
+        members: [person1]
+        premium_tax_credit: 0
+        local_income_tax: 0
+        state_sales_tax: 0
+    spm_units:
+      spm_unit:
+        members: [person1]
+        snap: 0
+        tanf: 0
+        free_school_meals: 0
+        reduced_price_school_meals: 0
+    households:
+      household:
+        members: [person1]
+        state_fips: 5
+  output:
+    ar_income_tax: 3_410

policyengine_us/tests/policy/baseline/gov/states/ca/tax/income/integration.yaml

@@ -59,3 +59,53 @@
         state_fips: 6
   output:
     ca_income_tax: 791_292
+
+- name: 0-CA.yaml
+  absolute_error_margin: 2
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 40
+        employment_income: 0.0
+        ssi: 0
+        wic: 0
+        head_start: 0
+        early_head_start: 0
+        commodity_supplemental_food_program: 0
+        unemployment_compensation: 5440.0
+        qualified_dividend_income: 4.3401766
+        long_term_capital_gains: 27410.084
+        taxable_interest_income: 113.7181
+        is_tax_unit_head: true
+      person2:
+        age: 40
+        employment_income: 0.0
+        ssi: 0
+        wic: 0
+        head_start: 0
+        early_head_start: 0
+        commodity_supplemental_food_program: 0
+        qualified_dividend_income: 4.3401766
+        long_term_capital_gains: 27410.084
+        taxable_interest_income: 113.7181
+        is_tax_unit_spouse: true
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+        premium_tax_credit: 0
+        local_income_tax: 0
+        state_sales_tax: 0
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+        snap: 0
+        tanf: 0
+        free_school_meals: 0
+        reduced_price_school_meals: 0
+    households:
+      household:
+        members: [person1, person2]
+        state_fips: 6
+  output:
+    ca_income_tax: 371

policyengine_us/tests/policy/baseline/gov/states/co/tax/income/additions/federal_deduction/co_federal_deduction_addback.yaml

@@ -203,7 +203,7 @@
   input:
     state_code: CO
     co_federal_deduction_addback_required: true
-    filing_status: HEAD_OF_HOUSE_HOLD
+    filing_status: HEAD_OF_HOUSEHOLD
     itemized_taxable_income_deductions: 40_000
   output:
     co_federal_deduction_addback: 10_000
@@ -304,7 +304,7 @@
   input:
     state_code: CO
     co_federal_deduction_addback_required: true
-    filing_status: HEAD_OF_HOUSE_HOLD
+    filing_status: HEAD_OF_HOUSEHOLD
     taxable_income_deductions: 32_000
   output:
     co_federal_deduction_addback: 20_000

policyengine_us/tests/policy/baseline/gov/states/co/tax/income/credits/care_worker/co_care_worker_credit.yaml

@@ -0,0 +1,64 @@
+- name: Joint with one eligible care worker, lower amount
+  period: 2026
+  input:
+    people:
+      person1:
+        age: 35
+        co_care_worker_credit_eligible_care_worker: true
+        is_tax_unit_head: true
+      person2:
+        age: 35
+        co_care_worker_credit_eligible_care_worker: false
+        is_tax_unit_spouse: true
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+        tax_unit_is_joint: true
+        co_care_worker_credit_eligible: true
+    households:
+      household:
+        members: [person1, person2]
+        state_code: CO
+  output:
+    co_care_worker_credit: 1_200
+
+- name: Joint with two eligible care workers, higher amount
+  period: 2026
+  input:
+    people:
+      person1:
+        co_care_worker_credit_eligible_care_worker: true
+        is_tax_unit_head: true
+      person2:
+        co_care_worker_credit_eligible_care_worker: true
+        is_tax_unit_spouse: true
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+        tax_unit_is_joint: true
+        co_care_worker_credit_eligible: true
+    households:
+      household:
+        members: [person1, person2]
+        state_code: CO
+  output:
+    co_care_worker_credit: 2_400
+
+- name: Single person
+  period: 2026
+  input:
+    people:
+      person1:
+        age: 35
+        co_care_worker_credit_eligible_care_worker: true
+    tax_units:
+      tax_unit:
+        members: [person1]
+        tax_unit_is_joint: true
+        co_care_worker_credit_eligible: true
+    households:
+      household:
+        members: [person1]
+        state_code: CO
+  output:
+    co_care_worker_credit: 1_200