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

policyengine_us/tests/policy/contrib/states/ri/ctc_reform_test.yaml

@@ -0,0 +1,321 @@
+- name: RI CTC - fully refundable with AGI phaseout
+  absolute_error_margin: 0.1
+  period: 2025
+  reforms: policyengine_us.reforms.states.ri.ctc.ri_ctc_reform.ri_ctc
+  input:
+    gov.contrib.states.ri.ctc.in_effect: true
+    gov.contrib.states.ri.ctc.amount: 1_000
+    gov.contrib.states.ri.ctc.age_limit: 18
+    gov.contrib.states.ri.ctc.refundability.cap: 999_999  # High cap = fully refundable, amount.yaml controls max
+    gov.contrib.states.ri.ctc.phaseout.threshold.SINGLE: 75_000
+    gov.contrib.states.ri.ctc.phaseout.rate: 0.05
+    people:
+      parent:
+        age: 35
+        employment_income: 50_000
+      child1:
+        age: 5
+        is_tax_unit_dependent: true
+      child2:
+        age: 10
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [parent, child1, child2]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [parent, child1, child2]
+        state_name: RI
+  output:
+    ri_ctc_eligible_children: 2
+    ri_ctc_maximum: 2_000  # 2 children × $1_000 amount
+    ri_ctc_phaseout: 0
+    ri_total_ctc: 2_000
+    ri_refundable_ctc: 2_000  # min(2_000 total credit, 999_999 cap) = 2_000 (amount controls)
+    ri_non_refundable_ctc: 0
+    ri_refundable_credits: 2_246.32  # 2_000 (CTC) + 246.32 (EITC)
+    ri_non_refundable_credits: 0
+
+- name: RI CTC - partially refundable
+  absolute_error_margin: 0.1
+  period: 2025
+  reforms: policyengine_us.reforms.states.ri.ctc.ri_ctc_reform.ri_ctc
+  input:
+    gov.contrib.states.ri.ctc.in_effect: true
+    gov.contrib.states.ri.ctc.amount: 1_500
+    gov.contrib.states.ri.ctc.age_limit: 18
+    gov.contrib.states.ri.ctc.refundability.cap: 1_000  # Cap < total credit = partially refundable
+    gov.contrib.states.ri.ctc.phaseout.threshold.SINGLE: 75_000
+    gov.contrib.states.ri.ctc.phaseout.rate: 0.05
+    people:
+      parent:
+        age: 35
+        employment_income: 30_000
+      child1:
+        age: 5
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [parent, child1]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [parent, child1]
+        state_name: RI
+  output:
+    ri_total_ctc: 1_500
+    ri_refundable_ctc: 1_000  # min(1_500 total credit, 1_000 cap) = 1_000
+    ri_non_refundable_ctc: 500  # 1_500 - 1_000 = 500
+    ri_refundable_credits: 1_522.45  # 1_000 (CTC refundable) + 522.45 (EITC)
+    ri_non_refundable_credits: 500  # 500 (CTC non-refundable)
+
+- name: RI CTC - nonrefundable with no phaseout
+  absolute_error_margin: 0.1
+  period: 2025
+  reforms: policyengine_us.reforms.states.ri.ctc.ri_ctc_reform.ri_ctc
+  input:
+    gov.contrib.states.ri.ctc.in_effect: true
+    gov.contrib.states.ri.ctc.amount: 500
+    gov.contrib.states.ri.ctc.age_limit: 6
+    gov.contrib.states.ri.ctc.refundability.cap: 0  # Cap = 0, credit is nonrefundable
+    people:
+      parent:
+        age: 35
+        employment_income: 40_000
+      child1:
+        age: 3
+        is_tax_unit_dependent: true
+      child2:
+        age: 10
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [parent, child1, child2]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [parent, child1, child2]
+        state_name: RI
+  output:
+    ri_ctc_eligible_children: 1
+    ri_total_ctc: 500
+    ri_refundable_ctc: 0  # min(500 total credit, 0 cap) = 0
+    ri_non_refundable_ctc: 500  # 500 - 0 = 500
+    ri_refundable_credits: 583.28  # 0 (CTC refundable) + 583.28 (EITC)
+    ri_non_refundable_credits: 500  # 500 (CTC non-refundable)
+
+- name: RI CTC - AGI phaseout reduces credit
+  absolute_error_margin: 0.1
+  period: 2025
+  reforms: policyengine_us.reforms.states.ri.ctc.ri_ctc_reform.ri_ctc
+  input:
+    gov.contrib.states.ri.ctc.in_effect: true
+    gov.contrib.states.ri.ctc.amount: 1_000
+    gov.contrib.states.ri.ctc.age_limit: 18
+    gov.contrib.states.ri.ctc.refundability.cap: 999_999  # Fully refundable
+    gov.contrib.states.ri.ctc.phaseout.threshold.SINGLE: 75_000
+    gov.contrib.states.ri.ctc.phaseout.rate: 0.05
+    people:
+      parent:
+        age: 35
+        employment_income: 85_000
+      child1:
+        age: 5
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [parent, child1]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [parent, child1]
+        state_name: RI
+  output:
+    ri_ctc_maximum: 1_000  # 1 child × $1_000 amount
+    ri_ctc_phaseout: 500  # (85_000 - 75_000) * 0.05 = 500
+    ri_total_ctc: 500  # 1_000 - 500 = 500
+    ri_refundable_ctc: 500  # min(500 total credit, 999_999 cap) = 500 (total credit controls)
+    ri_non_refundable_ctc: 0
+    ri_refundable_credits: 500  # 500 (CTC refundable) + 0 (EITC - income too high)
+    ri_non_refundable_credits: 0
+
+- name: RI CTC - cap exceeds amount but amount controls max
+  absolute_error_margin: 0.1
+  period: 2025
+  reforms: policyengine_us.reforms.states.ri.ctc.ri_ctc_reform.ri_ctc
+  input:
+    gov.contrib.states.ri.ctc.in_effect: true
+    gov.contrib.states.ri.ctc.amount: 500  # Only $500 per child
+    gov.contrib.states.ri.ctc.age_limit: 18
+    gov.contrib.states.ri.ctc.refundability.cap: 10_000  # Cap is much higher than possible credit
+    people:
+      parent:
+        age: 35
+        employment_income: 40_000
+      child1:
+        age: 5
+        is_tax_unit_dependent: true
+      child2:
+        age: 10
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [parent, child1, child2]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [parent, child1, child2]
+        state_name: RI
+  output:
+    ri_ctc_eligible_children: 2
+    ri_ctc_maximum: 1_000  # 2 children × $500 amount (NOT $10_000!)
+    ri_total_ctc: 1_000  # amount.yaml controls the maximum
+    ri_refundable_ctc: 1_000  # min(1_000 total credit, 10_000 cap) = 1_000
+    ri_non_refundable_ctc: 0
+    ri_refundable_credits: 1_583.28  # 1_000 (CTC refundable) + 583.28 (EITC)
+    ri_non_refundable_credits: 0
+
+- name: RI CTC - young child boost applies to children under age 6
+  absolute_error_margin: 0.1
+  period: 2025
+  reforms: policyengine_us.reforms.states.ri.ctc.ri_ctc_reform.ri_ctc
+  input:
+    gov.contrib.states.ri.ctc.in_effect: true
+    gov.contrib.states.ri.ctc.amount: 1_000
+    gov.contrib.states.ri.ctc.age_limit: 18
+    gov.contrib.states.ri.ctc.young_child_boost.amount: 500
+    gov.contrib.states.ri.ctc.young_child_boost.age_limit: 6
+    gov.contrib.states.ri.ctc.refundability.cap: 999_999
+    gov.contrib.states.ri.ctc.phaseout.threshold.SINGLE: 100_000
+    gov.contrib.states.ri.ctc.phaseout.rate: 0.05
+    people:
+      parent:
+        age: 35
+        employment_income: 50_000
+      child1:
+        age: 3
+        is_tax_unit_dependent: true
+      child2:
+        age: 10
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [parent, child1, child2]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [parent, child1, child2]
+        state_name: RI
+  output:
+    ri_ctc_eligible_children: 2
+    ri_ctc_young_child_boost: 500  # 1 child under 6 × $500 = $500
+    ri_ctc_maximum: 2_500  # Base: 2 × $1_000 = $2_000; Boost: $500; Total = $2_500
+    ri_total_ctc: 2_500
+    ri_refundable_ctc: 2_500
+    ri_non_refundable_ctc: 0
+
+- name: RI CTC - young child boost boundary at age 6
+  absolute_error_margin: 0.1
+  period: 2025
+  reforms: policyengine_us.reforms.states.ri.ctc.ri_ctc_reform.ri_ctc
+  input:
+    gov.contrib.states.ri.ctc.in_effect: true
+    gov.contrib.states.ri.ctc.amount: 1_000
+    gov.contrib.states.ri.ctc.age_limit: 18
+    gov.contrib.states.ri.ctc.young_child_boost.amount: 500
+    gov.contrib.states.ri.ctc.young_child_boost.age_limit: 6
+    gov.contrib.states.ri.ctc.refundability.cap: 999_999
+    people:
+      parent:
+        age: 35
+        employment_income: 40_000
+      child1:
+        age: 5
+        is_tax_unit_dependent: true
+      child2:
+        age: 6
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [parent, child1, child2]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [parent, child1, child2]
+        state_name: RI
+  output:
+    ri_ctc_eligible_children: 2
+    ri_ctc_young_child_boost: 500  # Only child age 5 qualifies (age 6 does not)
+    ri_ctc_maximum: 2_500  # Base: 2 × $1_000 = $2_000; Boost: $500 (only age 5 child); Total = $2_500
+    ri_total_ctc: 2_500
+
+- name: RI CTC - young child boost with multiple young children
+  absolute_error_margin: 0.1
+  period: 2025
+  reforms: policyengine_us.reforms.states.ri.ctc.ri_ctc_reform.ri_ctc
+  input:
+    gov.contrib.states.ri.ctc.in_effect: true
+    gov.contrib.states.ri.ctc.amount: 1_000
+    gov.contrib.states.ri.ctc.age_limit: 18
+    gov.contrib.states.ri.ctc.young_child_boost.amount: 500
+    gov.contrib.states.ri.ctc.young_child_boost.age_limit: 6
+    gov.contrib.states.ri.ctc.refundability.cap: 999_999
+    people:
+      parent:
+        age: 35
+        employment_income: 50_000
+      child1:
+        age: 2
+        is_tax_unit_dependent: true
+      child2:
+        age: 4
+        is_tax_unit_dependent: true
+      child3:
+        age: 10
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [parent, child1, child2, child3]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [parent, child1, child2, child3]
+        state_name: RI
+  output:
+    ri_ctc_eligible_children: 3
+    ri_ctc_young_child_boost: 1_000  # 2 children under 6 × $500 = $1_000
+    ri_ctc_maximum: 4_000  # Base: 3 × $1_000 = $3_000; Boost: $1_000; Total = $4_000
+    ri_total_ctc: 4_000
+
+- name: RI CTC - young child boost with no boost amount (zero)
+  absolute_error_margin: 0.1
+  period: 2025
+  reforms: policyengine_us.reforms.states.ri.ctc.ri_ctc_reform.ri_ctc
+  input:
+    gov.contrib.states.ri.ctc.in_effect: true
+    gov.contrib.states.ri.ctc.amount: 1_000
+    gov.contrib.states.ri.ctc.age_limit: 18
+    gov.contrib.states.ri.ctc.young_child_boost.amount: 0  # No boost
+    gov.contrib.states.ri.ctc.young_child_boost.age_limit: 6
+    gov.contrib.states.ri.ctc.refundability.cap: 999_999
+    people:
+      parent:
+        age: 35
+        employment_income: 50_000
+      child1:
+        age: 3
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [parent, child1]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [parent, child1]
+        state_name: RI
+  output:
+    ri_ctc_eligible_children: 1
+    ri_ctc_young_child_boost: 0  # 1 child under 6 × $0 = $0
+    ri_ctc_maximum: 1_000  # Base: 1 × $1_000 = $1_000; Boost: $0; Total = $1_000
+    ri_total_ctc: 1_000

policyengine_us/tests/policy/contrib/states/ri/exemption_reform_test.yaml

@@ -0,0 +1,117 @@
+- name: RI exemption reform - restrict to children under 18
+  period: 2025
+  reforms: policyengine_us.reforms.states.ri.exemption.ri_exemption_reform.ri_exemption_reform
+  input:
+    gov.contrib.states.ri.dependent_exemption.in_effect: true
+    gov.contrib.states.ri.dependent_exemption.amount: 5_100
+    gov.contrib.states.ri.dependent_exemption.age_limit.in_effect: true
+    gov.contrib.states.ri.dependent_exemption.age_limit.threshold: 18
+    people:
+      parent:
+        age: 40
+        employment_income: 60_000
+      child1:
+        age: 16
+        is_tax_unit_dependent: true
+      child2:
+        age: 20
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [parent, child1, child2]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [parent, child1, child2]
+        state_name: RI
+  output:
+    ri_exemptions: 15_200  # 1 personal (5_050) + 1 dependent (5_100) + 1 older dependent (5_050)
+
+- name: RI exemption reform - restrict to children under 13
+  period: 2025
+  reforms: policyengine_us.reforms.states.ri.exemption.ri_exemption_reform.ri_exemption_reform
+  input:
+    gov.contrib.states.ri.dependent_exemption.in_effect: true
+    gov.contrib.states.ri.dependent_exemption.amount: 5_100
+    gov.contrib.states.ri.dependent_exemption.age_limit.in_effect: true
+    gov.contrib.states.ri.dependent_exemption.age_limit.threshold: 13
+    people:
+      parent:
+        age: 40
+        employment_income: 60_000
+      child1:
+        age: 10
+        is_tax_unit_dependent: true
+      child2:
+        age: 16
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [parent, child1, child2]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [parent, child1, child2]
+        state_name: RI
+  output:
+    ri_exemptions: 15_200  # 1 personal (5_050) + 1 dependent (5_100) + 1 older dependent (5_050)
+
+- name: RI exemption reform - AGI phaseout
+  period: 2025
+  reforms: policyengine_us.reforms.states.ri.exemption.ri_exemption_reform.ri_exemption_reform
+  input:
+    gov.contrib.states.ri.dependent_exemption.in_effect: true
+    gov.contrib.states.ri.dependent_exemption.amount: 5_100
+    gov.contrib.states.ri.dependent_exemption.phaseout.threshold.SINGLE: 100_000
+    gov.contrib.states.ri.dependent_exemption.phaseout.rate: 0.05
+    people:
+      parent:
+        age: 40
+        employment_income: 120_000
+      child1:
+        age: 10
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [parent, child1]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [parent, child1]
+        state_name: RI
+  output:
+    # Personal exemption: 5_050 (baseline)
+    # Dependent exemption before phaseout: 5_100
+    # Phaseout: (120_000 - 100_000) * 0.05 = 1_000 (only applies to dependent exemption)
+    # Dependent exemption after phaseout: 5_100 - 1_000 = 4_100
+    # Final: 5_050 (personal) + 4_100 (dependent) = 9_150
+    ri_exemptions: 9_150
+
+- name: RI exemption reform - high income personal exemption baseline phaseout
+  period: 2024
+  reforms: policyengine_us.reforms.states.ri.exemption.ri_exemption_reform.ri_exemption_reform
+  input:
+    gov.contrib.states.ri.dependent_exemption.in_effect: true
+    gov.contrib.states.ri.dependent_exemption.amount: 0
+    people:
+      parent:
+        age: 40
+        employment_income: 300_000
+    tax_units:
+      tax_unit:
+        members: [parent]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [parent]
+        state_name: RI
+  output:
+    # At AGI of $300,000, personal exemption should be fully phased out
+    # Baseline phaseout: starts at $246,450, rate 0.2 per $7,050 increment
+    # Excess AGI: $300,000 - $246,450 = $53,550
+    # Increments: ceil($53,550 / $7,050) = 8
+    # Reduction rate: min(0.2 * 8, 1) = min(1.6, 1) = 1 (100%)
+    # Personal exemption: $5,050 * (1 - 1) = $0
+    # Dependent exemption: $0 (set to $0 in reform)
+    # Final: $0 + $0 = $0
+    ri_exemptions: 0

policyengine_us/tests/policy/contrib/states/ut/ut_refundable_eitc.yaml

@@ -0,0 +1,214 @@
+- name: Single parent with child under max age - full EITC refundable
+  period: 2024
+  reforms: policyengine_us.reforms.states.ut.ut_refundable_eitc.ut_refundable_eitc
+  input:
+    gov.contrib.states.ut.eitc.in_effect: true
+    people:
+      parent:
+        age: 30
+      child:
+        age: 2
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [parent, child]
+        eitc: 5_000
+    households:
+      household:
+        members: [parent, child]
+        state_code: UT
+  output:
+    # Utah EITC = 20% of federal EITC = 0.2 * 5_000 = 1_000
+    # Since child is age 2 (at max_age threshold), full amount is refundable
+    ut_eitc: 1_000  # Total EITC
+    ut_refundable_eitc: 1_000
+    ut_non_refundable_eitc: 0  # Non-refundable portion is reduced to zero
+    ut_has_qualifying_child_for_refundable_eitc: true
+
+- name: Single parent with child at age 1
+  period: 2024
+  reforms: policyengine_us.reforms.states.ut.ut_refundable_eitc.ut_refundable_eitc
+  input:
+    gov.contrib.states.ut.eitc.in_effect: true
+    people:
+      parent:
+        age: 30
+      child:
+        age: 1
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [parent, child]
+        eitc: 3_000
+    households:
+      household:
+        members: [parent, child]
+        state_code: UT
+  output:
+    # Utah EITC = 20% of federal EITC = 0.2 * 3_000 = 600
+    ut_eitc: 600
+    ut_refundable_eitc: 600
+    ut_non_refundable_eitc: 0
+    ut_has_qualifying_child_for_refundable_eitc: true
+
+- name: Single parent with child age 3 - not eligible for refundable EITC
+  period: 2024
+  reforms: policyengine_us.reforms.states.ut.ut_refundable_eitc.ut_refundable_eitc
+  input:
+    gov.contrib.states.ut.eitc.in_effect: true
+    people:
+      parent:
+        age: 30
+      child:
+        age: 3
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [parent, child]
+        eitc: 4_000
+    households:
+      household:
+        members: [parent, child]
+        state_code: UT
+  output:
+    # Child is too old (max_age is 2)
+    # Utah EITC = 0.2 * 4_000 = 800
+    ut_eitc: 800
+    ut_refundable_eitc: 0
+    ut_non_refundable_eitc: 800  # Remains fully non-refundable
+    ut_has_qualifying_child_for_refundable_eitc: false
+
+- name: Single parent with multiple children, one qualifying
+  period: 2024
+  reforms: policyengine_us.reforms.states.ut.ut_refundable_eitc.ut_refundable_eitc
+  input:
+    gov.contrib.states.ut.eitc.in_effect: true
+    people:
+      parent:
+        age: 35
+      child1:
+        age: 1
+        is_tax_unit_dependent: true
+      child2:
+        age: 5
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [parent, child1, child2]
+        eitc: 6_000
+    households:
+      household:
+        members: [parent, child1, child2]
+        state_code: UT
+  output:
+    # Has at least one qualifying child, so full EITC is refundable
+    # Utah EITC = 0.2 * 6_000 = 1_200
+    ut_eitc: 1_200
+    ut_refundable_eitc: 1_200
+    ut_non_refundable_eitc: 0
+    ut_has_qualifying_child_for_refundable_eitc: true
+
+- name: Childless tax unit - not eligible
+  period: 2024
+  reforms: policyengine_us.reforms.states.ut.ut_refundable_eitc.ut_refundable_eitc
+  input:
+    gov.contrib.states.ut.eitc.in_effect: true
+    people:
+      person:
+        age: 30
+    tax_units:
+      tax_unit:
+        members: [person]
+        eitc: 500
+    households:
+      household:
+        members: [person]
+        state_code: UT
+  output:
+    # Utah EITC = 0.2 * 500 = 100 (all non-refundable)
+    ut_eitc: 100
+    ut_refundable_eitc: 0
+    ut_non_refundable_eitc: 100
+    ut_has_qualifying_child_for_refundable_eitc: false
+
+- name: Married couple with infant (age 0)
+  period: 2024
+  reforms: policyengine_us.reforms.states.ut.ut_refundable_eitc.ut_refundable_eitc
+  input:
+    gov.contrib.states.ut.eitc.in_effect: true
+    people:
+      parent1:
+        age: 28
+      parent2:
+        age: 30
+      child:
+        age: 0
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [parent1, parent2, child]
+        eitc: 7_000
+    households:
+      household:
+        members: [parent1, parent2, child]
+        state_code: UT
+  output:
+    # Utah EITC = 0.2 * 7_000 = 1_400
+    ut_eitc: 1_400
+    ut_refundable_eitc: 1_400
+    ut_non_refundable_eitc: 0
+    ut_has_qualifying_child_for_refundable_eitc: true
+
+- name: Tax unit with qualifying child but no federal EITC
+  period: 2024
+  reforms: policyengine_us.reforms.states.ut.ut_refundable_eitc.ut_refundable_eitc
+  input:
+    gov.contrib.states.ut.eitc.in_effect: true
+    people:
+      parent:
+        age: 30
+      child:
+        age: 2
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [parent, child]
+        eitc: 0
+    households:
+      household:
+        members: [parent, child]
+        state_code: UT
+  output:
+    # No federal EITC means no Utah EITC
+    ut_eitc: 0
+    ut_refundable_eitc: 0
+    ut_non_refundable_eitc: 0
+    ut_has_qualifying_child_for_refundable_eitc: true
+
+- name: Custom max_age parameter - child at age 4 qualifies
+  period: 2024
+  reforms: policyengine_us.reforms.states.ut.ut_refundable_eitc.ut_refundable_eitc
+  input:
+    gov.contrib.states.ut.eitc.in_effect: true
+    gov.contrib.states.ut.eitc.max_age: 4
+    people:
+      parent:
+        age: 30
+      child:
+        age: 4
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [parent, child]
+        eitc: 5_000
+    households:
+      household:
+        members: [parent, child]
+        state_code: UT
+  output:
+    # With max_age = 4, child age 4 qualifies
+    # Utah EITC = 0.2 * 5_000 = 1_000
+    ut_eitc: 1_000
+    ut_refundable_eitc: 1_000
+    ut_non_refundable_eitc: 0
+    ut_has_qualifying_child_for_refundable_eitc: true

policyengine_us/variables/gov/aca/ptc/aca_ptc.py

@@ -13,7 +13,9 @@ class aca_ptc(Variable):
     def formula(tax_unit, period, parameters):
         plan_cost = tax_unit("slcsp", period)
         income = tax_unit("aca_magi", period)
-        applicable_figure = tax_unit("aca_ptc_phase_out_rate", period)
+        applicable_figure = tax_unit(
+            "aca_required_contribution_percentage", period
+        )
         takes_up_aca_if_eligible = tax_unit("takes_up_aca_if_eligible", period)
         return (
             max_(0, plan_cost - income * applicable_figure)

policyengine_us/variables/gov/aca/ptc/{aca_ptc_phase_out_rate.py → aca_required_contribution_percentage.py}

@@ -1,7 +1,7 @@
 from policyengine_us.model_api import *
 
 
-class aca_ptc_phase_out_rate(Variable):
+class aca_required_contribution_percentage(Variable):
     value_type = float
     entity = TaxUnit
     label = "ACA PTC phase-out rate (i.e., IRS Form 8962 'applicable figure')"
@@ -11,5 +11,5 @@ class aca_ptc_phase_out_rate(Variable):
 
     def formula(tax_unit, period, parameters):
         magi_frac = tax_unit("aca_magi_fraction", period)
-        p = parameters(period).gov.aca.ptc_phase_out_rate
+        p = parameters(period).gov.aca.required_contribution_percentage
         return np.interp(magi_frac, p.thresholds, p.amounts)

policyengine_us/variables/gov/ed/is_federal_work_study_participant.py

@@ -0,0 +1,9 @@
+from policyengine_us.model_api import *
+
+
+class is_federal_work_study_participant(Variable):
+    value_type = bool
+    entity = Person
+    definition_period = YEAR
+    label = "Participating in Federal Work Study"
+    reference = "https://www.law.cornell.edu/cfr/text/34/part-675"

policyengine_us/variables/gov/ed/pell_grant/efc/pell_grant_simplified_formula_applies.py

@@ -12,6 +12,5 @@ class pell_grant_simplified_formula_applies(Variable):
         head_income = tax_unit("pell_grant_primary_income", period)
         p = parameters(period).gov.ed.pell_grant.efc.simplified
         income_eligible = head_income < p.income_limit
-        total_benefits = add(tax_unit, period, p.benefits)
-        has_benefits = np.any(total_benefits > 0)
+        has_benefits = add(tax_unit, period, p.benefits) > 0
         return income_eligible & has_benefits & p.applies