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

policyengine_us/tests/policy/baseline/gov/states/ma/dta/tcap/tafdc/income/earned/ma_tafdc_partially_disregarded_earned_income.yaml

@@ -2,8 +2,8 @@
   period: 2023
   input:
     ma_tafdc_dependent_care_deduction: 400
-    employment_income: 10_000 
-    self_employment_income: 0 
+    employment_income_before_lsr: 10_000
+    self_employment_income_before_lsr: 0
     state_code: MA
   output:
     # $200 monthly disregard -> 10,000 - 2,400 = 7,600
@@ -11,12 +11,12 @@
     # dependent care deduction -> 3,800 - 400 = 3,400
     ma_tafdc_partially_disregarded_earned_income: 3_400
 
-- name: Income fully reduced 
+- name: Income fully reduced
   period: 2023
   input:
     ma_tafdc_dependent_care_deduction: 400
-    employment_income: 2_000 
-    self_employment_income: 500
+    employment_income_before_lsr: 2_000
+    self_employment_income_before_lsr: 500
     state_code: MA
   output:
     ma_tafdc_partially_disregarded_earned_income: 0
@@ -25,8 +25,8 @@
   period: 2023
   input:
     ma_tafdc_dependent_care_deduction: 1_000
-    employment_income: 0 
-    self_employment_income: 0
+    employment_income_before_lsr: 0
+    self_employment_income_before_lsr: 0
     state_code: MA
   output:
     ma_tafdc_partially_disregarded_earned_income: 0

policyengine_us/tests/policy/baseline/gov/states/ma/dta/tcap/tafdc/integration.yaml

@@ -40,17 +40,17 @@
         age: 40
         is_pregnant: false
         current_pregnancy_month: 0
-        employment_income: 10_000
-        alimony_income: 0 
-        pension_income: 0 
+        employment_income_before_lsr: 10_000
+        alimony_income: 0
+        pension_income: 0
         social_security: 0
-        weekly_hours_worked: 10
+        weekly_hours_worked_before_lsr: 10
       person2:
         age: 18
         is_in_secondary_school: true
         is_tax_unit_dependent: true
         pre_subsidy_childcare_expenses: 3_000
-        weekly_hours_worked: 0
+        weekly_hours_worked_before_lsr: 0
     spm_units:
       spm_unit:
         members: [person1, person2]
@@ -88,26 +88,26 @@
         age: 40
         is_pregnant: false
         current_pregnancy_month: 0
-        employment_income: 30_000
-        alimony_income: 0 
-        pension_income: 0 
+        employment_income_before_lsr: 30_000
+        alimony_income: 0
+        pension_income: 0
         social_security: 0
-        weekly_hours_worked: 4
+        weekly_hours_worked_before_lsr: 4
       person2:
         age: 40
         is_pregnant: false
         current_pregnancy_month: 0
-        employment_income: 20_000
-        alimony_income: 0 
-        pension_income: 0 
+        employment_income_before_lsr: 20_000
+        alimony_income: 0
+        pension_income: 0
         social_security: 0
-        weekly_hours_worked: 4
+        weekly_hours_worked_before_lsr: 4
       person3:
         age: 18
         is_in_secondary_school: true
         is_tax_unit_dependent: true
         pre_subsidy_childcare_expenses: 3_000
-        weekly_hours_worked: 0
+        weekly_hours_worked_before_lsr: 0
     spm_units:
       spm_unit:
         members: [person1, person2, person3]

policyengine_us/tests/policy/baseline/gov/states/ma/dta/tcap/tafdc/ma_tafdc.yaml

@@ -38,7 +38,7 @@
       person1:
         age: 19
         is_pregnant: true
-        employment_income: 9_600
+        employment_income_before_lsr: 9_600
         rent: 1_200
         weekly_hours_worked: 13.3
       person2:

policyengine_us/tests/policy/baseline/gov/states/ma/eec/ccfa/copay/ma_ccfa_total_copay.yaml

@@ -4,7 +4,7 @@
     people:
       person1:
         age: 40
-        employment_income: 0
+        employment_income_before_lsr: 0
       person2:
         age: 1
         ma_ccfa_eligible_child: true
@@ -28,7 +28,7 @@
     people:
       person1:
         age: 40
-        employment_income: 1_800 * 12
+        employment_income_before_lsr: 1_800 * 12
       person2:
         age: 1
         ma_ccfa_eligible_child: true
@@ -52,7 +52,7 @@
     people:
       person1:
         age: 40
-        employment_income: 3_800 * 12
+        employment_income_before_lsr: 3_800 * 12
       person2:
         age: 1
         ma_ccfa_eligible_child: true
@@ -82,7 +82,7 @@
     people:
       person1:
         age: 30
-        employment_income: 2_000 * 12
+        employment_income_before_lsr: 2_000 * 12
       person2:
         age: 2
         ma_ccfa_eligible_child: true

policyengine_us/tests/policy/baseline/gov/states/ma/eec/ccfa/eligibility/ma_ccfa_activity_eligible.yaml

@@ -1,18 +1,18 @@
-- name: Case 1, two-parent household, eligible. 
+- name: Case 1, two-parent household, eligible.
   period: 2024-01
   absolute_error_margin: 0.5
   input:
     people:
       person1:
         is_tax_unit_head_or_spouse: true
-        weekly_hours_worked: 30
+        weekly_hours_worked_before_lsr: 30
       person2:
         is_tax_unit_head_or_spouse: true
         is_disabled: true
-        weekly_hours_worked: 5
-      person3: 
+        weekly_hours_worked_before_lsr: 5
+      person3:
         is_tax_unit_head_or_spouse: false
-        weekly_hours_worked: 0
+        weekly_hours_worked_before_lsr: 0
     spm_units:
       spm_unit:
         members: [person1, person2, person3]
@@ -26,20 +26,20 @@
   output:
     ma_ccfa_activity_eligible: true
 
-- name: Case 2, two-parent household, ineligible. 
+- name: Case 2, two-parent household, ineligible.
   period: 2024-01
   absolute_error_margin: 0.5
   input:
     people:
       person1:
         is_tax_unit_head_or_spouse: true
-        weekly_hours_worked: 30
+        weekly_hours_worked_before_lsr: 30
       person2:
         is_tax_unit_head_or_spouse: true
-        weekly_hours_worked: 5
-      person3: 
+        weekly_hours_worked_before_lsr: 5
+      person3:
         is_tax_unit_head_or_spouse: false
-        weekly_hours_worked: 0
+        weekly_hours_worked_before_lsr: 0
     spm_units:
       spm_unit:
         members: [person1, person2, person3]
@@ -53,20 +53,20 @@
   output:
     ma_ccfa_activity_eligible: false
 
-- name: Case 3, eligible due to homeless. 
+- name: Case 3, eligible due to homeless.
   period: 2024-01
   absolute_error_margin: 0.5
   input:
     people:
       person1:
         is_tax_unit_head_or_spouse: true
-        weekly_hours_worked: 0
+        weekly_hours_worked_before_lsr: 0
       person2:
         is_tax_unit_head_or_spouse: true
-        weekly_hours_worked: 0
-      person3: 
+        weekly_hours_worked_before_lsr: 0
+      person3:
         is_tax_unit_head_or_spouse: false
-        weekly_hours_worked: 0
+        weekly_hours_worked_before_lsr: 0
     spm_units:
       spm_unit:
         members: [person1, person2, person3]
@@ -81,7 +81,7 @@
   output:
     ma_ccfa_activity_eligible: true
 
-- name: Case 3, eligible due to age. 
+- name: Case 3, eligible due to age.
   period: 2024-01
   absolute_error_margin: 0.5
   input:
@@ -89,14 +89,14 @@
       person1:
         age: 65
         is_tax_unit_head_or_spouse: true
-        weekly_hours_worked: 0
+        weekly_hours_worked_before_lsr: 0
       person2:
         age: 65
         is_tax_unit_head_or_spouse: true
-        weekly_hours_worked: 0
-      person3: 
+        weekly_hours_worked_before_lsr: 0
+      person3:
         is_tax_unit_head_or_spouse: false
-        weekly_hours_worked: 0
+        weekly_hours_worked_before_lsr: 0
     spm_units:
       spm_unit:
         members: [person1, person2, person3]

policyengine_us/tests/policy/baseline/gov/states/ma/eec/ccfa/ma_ccfa.yaml

@@ -27,7 +27,7 @@
     people:
       person1:
         age: 40
-        employment_income: 1_800 * 12
+        employment_income_before_lsr: 1_800 * 12
         weekly_hours_worked: 40
       person2:
         age: 1
@@ -61,7 +61,7 @@
     people:
       person1:
         age: 28
-        employment_income: 800 * 12
+        employment_income_before_lsr: 800 * 12
         weekly_hours_worked: 20
       person2:
         age: 3
@@ -103,11 +103,11 @@
     people:
       person1:
         age: 35
-        employment_income: 2_000 * 12
+        employment_income_before_lsr: 2_000 * 12
         weekly_hours_worked: 40
       person2:
         age: 32
-        employment_income: 1_500 * 12
+        employment_income_before_lsr: 1_500 * 12
         weekly_hours_worked: 30
       person3:
         age: 1
@@ -147,7 +147,7 @@
     people:
       person1:
         age: 29
-        employment_income: 1_800 * 12
+        employment_income_before_lsr: 1_800 * 12
         weekly_hours_worked: 35
       person2:
         age: 4
@@ -180,7 +180,7 @@
     people:
       person1:
         age: 67
-        employment_income: 1_500 * 12
+        employment_income_before_lsr: 1_500 * 12
         weekly_hours_worked: 0
       person2:
         age: 6
@@ -213,7 +213,7 @@
     people:
       person1:
         age: 30
-        employment_income: 5_000 * 12
+        employment_income_before_lsr: 5_000 * 12
         weekly_hours_worked: 35
       person2:
         age: 2

policyengine_us/tests/policy/baseline/gov/states/ma/tax/income/credits/ma_taxpayer_refund_rebate.yaml

@@ -0,0 +1,42 @@
+- name: Basic rebate calculation
+  period: 2021
+  input:
+    ma_income_tax_before_refundable_credits: 1_000
+    ma_eitc: 100
+    ma_child_and_family_credit_or_dependent_care_credit: 50
+    ma_senior_circuit_breaker: 25
+    state_code: MA
+  output:
+    ma_taxpayer_refund_rebate: 115.7574
+
+- name: No rebate when tax liability is zero
+  period: 2021
+  input:
+    ma_income_tax_before_refundable_credits: 0
+    ma_eitc: 0
+    ma_child_and_family_credit_or_dependent_care_credit: 0
+    ma_senior_circuit_breaker: 0
+    state_code: MA
+  output:
+    ma_taxpayer_refund_rebate: 0
+
+- name: No rebate when credits exceed tax liability
+  period: 2021
+  input:
+    ma_income_tax_before_refundable_credits: 500
+    ma_eitc: 300
+    ma_child_and_family_credit_or_dependent_care_credit: 200
+    ma_senior_circuit_breaker: 100
+    state_code: MA
+  output:
+    ma_taxpayer_refund_rebate: 0
+
+- name: Partial rebate with some credits
+  period: 2021
+  input:
+    ma_income_tax_before_refundable_credits: 2_000
+    ma_eitc: 200
+    ma_child_and_family_credit_or_dependent_care_credit: 100
+    state_code: MA
+  output:
+    ma_taxpayer_refund_rebate: 238.53

policyengine_us/tests/policy/baseline/gov/states/ma/tax/income/integration_ma.yaml

@@ -23,6 +23,7 @@
       tax_unit:
         members: [person1]
         aca_ptc: 0  # not in TAXSIM35
+        ma_taxpayer_refund_rebate: 0
     households:
       household:
         members: [person1]
@@ -87,6 +88,7 @@
       tax_unit:
         members: [person1]
         aca_ptc: 0  # not in TAXSIM35
+        ma_taxpayer_refund_rebate: 0
     households:
       household:
         members: [person1]
@@ -121,6 +123,7 @@
       tax_unit:
         members: [person1]
         aca_ptc: 0  # not in TAXSIM35
+        ma_taxpayer_refund_rebate: 0
     households:
       household:
         members: [person1]
@@ -151,6 +154,7 @@
       tax_unit:
         members: [person1]
         aca_ptc: 0  # not in TAXSIM35
+        ma_taxpayer_refund_rebate: 0
     households:
       household:
         members: [person1]
@@ -198,6 +202,7 @@
         members: [person1, person2, person3]
         tax_unit_childcare_expenses: 10_000
         aca_ptc: 0  # not in TAXSIM35
+        ma_taxpayer_refund_rebate: 0
     households:
       household:
         members: [person1, person2, person3]
@@ -262,6 +267,7 @@
         members: [person1, person2, person3]
         tax_unit_childcare_expenses: 10_000
         aca_ptc: 0  # not in TAXSIM35
+        ma_taxpayer_refund_rebate: 0
     households:
       household:
         members: [person1, person2, person3]

policyengine_us/tests/policy/baseline/gov/states/me/tax/income/credits/me_relief_rebate.yaml

@@ -0,0 +1,26 @@
+- name: Ineligible
+  period: 2021
+  input:
+    me_relief_rebate_eligible: false
+    head_spouse_count: 2
+    state_code: ME
+  output:
+    me_relief_rebate: 0
+
+- name: Ineligible, head and spouse
+  period: 2021
+  input:
+    me_relief_rebate_eligible: true
+    head_spouse_count: 2
+    state_code: ME
+  output:
+    me_relief_rebate: 1_700
+
+- name: Ineligible, head only
+  period: 2021
+  input:
+    me_relief_rebate_eligible: true
+    head_spouse_count: 1
+    state_code: ME
+  output:
+    me_relief_rebate: 850

policyengine_us/tests/policy/baseline/gov/states/me/tax/income/credits/me_relief_rebate_eligible.yaml

@@ -0,0 +1,35 @@
+- name: Single, income below threshold
+  period: 2021
+  input:
+    adjusted_gross_income: 99_999
+    filing_status: SINGLE
+    state_code: ME
+  output:
+    me_relief_rebate_eligible: true
+
+- name: Single, income above threshold
+  period: 2021
+  input:
+    adjusted_gross_income: 100_000
+    filing_status: SINGLE
+    state_code: ME
+  output:
+    me_relief_rebate_eligible: false
+
+- name: Joint, income below threshold
+  period: 2021
+  input:
+    adjusted_gross_income: 199_999
+    filing_status: JOINT
+    state_code: ME
+  output:
+    me_relief_rebate_eligible: true
+
+- name: Joint, income above threshold
+  period: 2021
+  input:
+    adjusted_gross_income: 200_000
+    filing_status: JOINT
+    state_code: ME
+  output:
+    me_relief_rebate_eligible: false

policyengine_us/tests/policy/baseline/gov/states/mn/tax/income/credits/mn_child_and_working_families_credits_ctc_eligible_child.yaml

@@ -0,0 +1,26 @@
+- name: 18 year olds are not eligible
+  period: 2024
+  input:
+    age: 18
+    meets_eitc_identification_requirements: true
+    state_code: MN
+  output:
+    mn_child_and_working_families_credits_ctc_eligible_child: false
+
+- name: 17 year olds are eligible
+  period: 2024
+  input:
+    age: 17
+    meets_eitc_identification_requirements: true
+    state_code: MN
+  output:
+    mn_child_and_working_families_credits_ctc_eligible_child: true
+
+- name: Child does not meet EITC identification requirements
+  period: 2024
+  input:
+    age: 17
+    meets_eitc_identification_requirements: false
+    state_code: MN
+  output:
+    mn_child_and_working_families_credits_ctc_eligible_child: false

policyengine_us/tests/policy/baseline/gov/states/mn/tax/income/mn_integration.yaml

@@ -66,3 +66,58 @@
   output:  # expected results from patched TAXSIM35 2023-04-10 version
     mn_marriage_credit: 69.73
     mn_income_tax: 12_955.17
+
+- name: 0-MN.yaml
+  absolute_error_margin: 2
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 40
+        employment_income: 30000.0
+        ssi: 0
+        wic: 0
+        head_start: 0
+        early_head_start: 0
+        commodity_supplemental_food_program: 0
+        deductible_mortgage_interest: 13333.333
+        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
+        is_tax_unit_spouse: true
+      person3:
+        age: 17
+        employment_income: 0
+        ssi: 0
+        wic: 0
+        head_start: 0
+        early_head_start: 0
+        commodity_supplemental_food_program: 0
+        is_tax_unit_dependent: true
+        is_tax_unit_head: false
+        is_tax_unit_spouse: false
+    tax_units:
+      tax_unit:
+        members: [person1, person2, person3]
+        premium_tax_credit: 0
+        local_income_tax: 0
+        state_sales_tax: 0
+    spm_units:
+      spm_unit:
+        members: [person1, person2, person3]
+        snap: 0
+        tanf: 0
+        free_school_meals: 0
+        reduced_price_school_meals: 0
+    households:
+      household:
+        members: [person1, person2, person3]
+        state_fips: 27
+  output:
+    mn_income_tax: -2_119

policyengine_us/tests/policy/baseline/gov/states/mo/tax/income/deductions/mo_federal_income_tax_deduction.yaml

@@ -59,18 +59,6 @@
   output:
     mo_federal_income_tax_deduction: 5_000
 
-- name:  Cap test, married (check that value can't go above 10k, this is a ridiculous scenario)
-  period: 2022
-  absolute_error_margin: 0
-  input:
-    mo_adjusted_gross_income: 24_000
-    income_tax: 110_000
-    rrc_cares: 0
-    filing_status: SINGLE
-    state_code: MO
-  output:
-    mo_federal_income_tax_deduction: 10_000
-
 - name:  Cap test, married (see if value can go above 5k)
   period: 2022
   absolute_error_margin: 0
@@ -78,7 +66,7 @@
     mo_adjusted_gross_income: 51_000
     income_tax: 45_000
     rrc_cares: 0
-    filing_status: MARRIED
+    filing_status: JOINT
     state_code: MO
   output:
     mo_federal_income_tax_deduction: 6_750
@@ -90,7 +78,7 @@
     mo_adjusted_gross_income: 51_000
     income_tax: 45_000
     rrc_cares: 2_200
-    filing_status: MARRIED
+    filing_status: JOINT
     state_code: MO
   output:
     # disable test:

policyengine_us/tests/policy/baseline/gov/states/mo/tax/income/deductions/mo_pension_and_ss_or_ssd_deduction/mo_pension_and_ss_or_ssd_deduction_section_a.yaml

@@ -5,7 +5,7 @@
     mo_adjusted_gross_income: 0
     taxable_social_security: 0
     taxable_public_pension_income: 0
-    filing_status: 
+    filing_status: SINGLE
     mo_pension_and_ss_or_ssd_deduction_section_c: 0
     state_code: MO
   output:
@@ -122,7 +122,7 @@
     mo_adjusted_gross_income: 0
     taxable_social_security: 0
     taxable_public_pension_income: 0
-    filing_status: 
+    filing_status: SINGLE
     mo_pension_and_ss_or_ssd_deduction_section_c: 0
     state_code: MO
   output:

policyengine_us/tests/policy/baseline/gov/states/mo/tax/income/deductions/mo_pension_and_ss_or_ssd_deduction/mo_pension_and_ss_or_ssd_deduction_section_b.yaml

@@ -4,7 +4,7 @@
   input:
     mo_adjusted_gross_income: 0
     tax_unit_taxable_social_security: 0
-    filing_status: 0
+    filing_status: SINGLE
     taxable_private_pension_income: 0
     state_code: MO
   output:

policyengine_us/tests/policy/baseline/gov/states/mo/tax/income/deductions/mo_pension_and_ss_or_ssd_deduction/mo_pension_and_ss_or_ssd_deduction_section_c.yaml

@@ -4,7 +4,7 @@
   input:
     mo_adjusted_gross_income: 0
     taxable_social_security: 0
-    filing_status: 0
+    filing_status: SINGLE
     state_code: MO
   output:
     mo_pension_and_ss_or_ssd_deduction_section_c: 0.0

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

@@ -102,6 +102,7 @@
       tax_unit:
         members: [person1, person2]
         aca_ptc: 0  # not in TAXSIM35
+        mt_income_tax_rebate: 0
     spm_units:
       spm_unit:
         members: [person1, person2]
@@ -139,6 +140,7 @@
       tax_unit:
         members: [person1, person2, person3, person4, person5, person6]
         local_income_tax: 0  # not in TAXSIM35
+        mt_income_tax_rebate: 0
     spm_units:
       spm_unit:
         members: [person1, person2, person3, person4, person5, person6]
@@ -176,6 +178,7 @@
       tax_unit:
         members: [person1, person2, person3, person4, person5, person6]
         aca_ptc: 0  # not in TAXSIM35
+        mt_income_tax_rebate: 0
     spm_units:
       spm_unit:
         members: [person1, person2, person3, person4, person5, person6]

policyengine_us/tests/policy/baseline/gov/states/nc/tax/income/deductions/nc_itemized_deductions.yaml

@@ -13,7 +13,7 @@
 - name: Real estate taxes and mortgage capped 
   period: 2022
   input:
-    filing_status: WIDWO
+    filing_status: SURVIVING_SPOUSE
     mortgage_interest: 11_000
     real_estate_taxes: 11_000
     charitable_deduction: 0
@@ -25,7 +25,7 @@
 - name: Real estate taxes and mortgage capped with medical and charitable
   period: 2022
   input:
-    filing_status: WIDWO
+    filing_status: SURVIVING_SPOUSE
     mortgage_interest: 11_000
     real_estate_taxes: 11_000
     charitable_deduction: 1_000