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

policyengine_us/variables/gov/ssa/ssi/ssi.py

@@ -13,4 +13,25 @@ class ssi(Variable):
     def formula(person, period, parameters):
         if parameters(period).gov.ssa.ssi.abolish_ssi:
             return 0
-        return max_(0, person("uncapped_ssi", period))
+
+        uncapped = person("uncapped_ssi", period)
+
+        # Apply floor: SSI cannot be negative
+        benefit = max_(0, uncapped)
+
+        # Apply cap when spousal deeming: cannot exceed individual FBR
+        # per 20 CFR §416.1163
+        # This cap is necessary when spouse's gross income is just above $483:
+        # - Deeming applies (uses couple FBR)
+        # - After exclusions, countable may be low
+        # - Benefit could exceed individual FBR without this cap
+        deeming_applies = person("is_ssi_spousal_deeming_applies", period)
+        p = parameters(period).gov.ssa.ssi.amount
+        individual_max = p.individual * MONTHS_IN_YEAR
+        capped_benefit = min_(benefit, individual_max)
+
+        return where(
+            deeming_applies,
+            capped_benefit,
+            benefit,
+        )

policyengine_us/variables/gov/ssa/ssi/ssi_amount_if_eligible.py

@@ -12,12 +12,34 @@ class ssi_amount_if_eligible(Variable):
     def formula(person, period, parameters):
         p = parameters(period).gov.ssa.ssi.amount
         is_dependent = person("is_tax_unit_dependent", period)
+
+        # Three scenarios for adults:
+        # 1. Both spouses eligible (joint claim) → couple rate / 2
+        # 2. One eligible, no deeming → individual rate
+        # 3. One eligible, deeming applies → couple rate (capped in ssi)
+        #
+        # Note: In scenario 3, deeming applies when spouse's GROSS income > $483.
+        # Income exclusions are applied to the COMBINED income afterwards.
+        # This means countable income can be much lower than $483, and the
+        # benefit can exceed individual FBR, requiring the cap in ssi.
+
+        is_joint_claim = person("ssi_claim_is_joint", period)
+        deeming_applies = person("is_ssi_spousal_deeming_applies", period)
+
+        # Determine FBR to use based on scenario
+        individual_or_deeming_amount = where(
+            deeming_applies,
+            p.couple,  # Scenario 3: Deeming applies - use couple rate!
+            p.individual,  # Scenario 2: No deeming
+        )
+
         head_or_spouse_amount = where(
-            person("ssi_claim_is_joint", period),
-            p.couple / 2,
-            p.individual,
+            is_joint_claim,
+            p.couple / 2,  # Scenario 1: Both eligible
+            individual_or_deeming_amount,
         )
-        # Adults amount is based on whether it is a joint claim
+
+        # Adults amount is based on scenario (see above)
         # Dependents always use individual amount.
         ssi_per_month = where(
             is_dependent, p.individual, head_or_spouse_amount

policyengine_us/variables/gov/states/ca/cpuc/care/eligibility/ca_care_categorically_eligible.py

@@ -17,6 +17,6 @@ class ca_care_categorically_eligible(Variable):
         tribal_lifeline_programs = add(household, period, p.tribal_categorical)
         return np.where(
             is_on_tribal_land,
-            np.any(tribal_lifeline_programs),
-            np.any(non_tribal_lifeline_programs),
+            tribal_lifeline_programs > 0,
+            non_tribal_lifeline_programs > 0,
         )

policyengine_us/variables/gov/states/ca/tax/income/alternative_minimum_tax/exemption/ca_amt_exemption.py

@@ -29,10 +29,12 @@ class ca_amt_exemption(Variable):
         reduced_amti_rate = reduced_amti * p_irs.phase_out.rate
         # Line 6
         adult_exemption = max_(exemption_max_amount - reduced_amti_rate, 0)
-        # Eligible children receive an increased exemption amount
+        # Eligible children receive an increased exemption amount.
+        # This applies when the HEAD of the tax unit is a child dependent.
         person = tax_unit.members
         eligible_child = person("is_child_dependent", period)
-        head_is_eligible_child = tax_unit.any(eligible_child)
+        is_head = person("is_tax_unit_head", period)
+        head_is_eligible_child = tax_unit.any(eligible_child & is_head)
         # Line 7
         exemption_amount_child = p_irs.child.amount
         # Line 8

policyengine_us/variables/gov/states/ca/tax/income/ca_income_tax.py

@@ -12,6 +12,7 @@ class ca_income_tax(Variable):
 
     adds = [
         "ca_income_tax_before_refundable_credits",
+        "ca_amt",
         "ca_mental_health_services_tax",
         "ca_use_tax",
     ]

policyengine_us/variables/gov/states/co/tax/income/credits/care_worker/co_care_worker_credit.py

@@ -0,0 +1,26 @@
+from policyengine_us.model_api import *
+
+
+class co_care_worker_credit(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Colorado Care Worker Tax Credit"
+    defined_for = "co_care_worker_credit_eligible"
+    unit = USD
+    definition_period = YEAR
+    reference = "https://law.justia.com/codes/colorado/title-39/specific-taxes/income-tax/article-22/part-5/section-39-22-566/"
+
+    def formula(tax_unit, period, parameters):
+        p = parameters(period).gov.states.co.tax.income.credits.care_worker
+        joint = tax_unit("tax_unit_is_joint", period)
+        eligible_care_worker_count = tax_unit(
+            "co_care_worker_credit_eligible_care_worker_count", period
+        )
+        joint_with_two_eligible_care_workers = joint & (
+            eligible_care_worker_count == 2
+        )
+        return where(
+            joint_with_two_eligible_care_workers,
+            p.amount.joint,
+            p.amount.non_joint,
+        )

policyengine_us/variables/gov/states/co/tax/income/credits/care_worker/co_care_worker_credit_eligible.py

@@ -0,0 +1,27 @@
+from policyengine_us.model_api import *
+
+
+class co_care_worker_credit_eligible(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Colorado Care Worker Tax Credit eligible"
+    defined_for = StateCode.CO
+    unit = USD
+    definition_period = YEAR
+    reference = "https://law.justia.com/codes/colorado/title-39/specific-taxes/income-tax/article-22/part-5/section-39-22-566/"
+
+    def formula(tax_unit, period, parameters):
+        p = parameters(period).gov.states.co.tax.income.credits.care_worker
+        joint = tax_unit("tax_unit_is_joint", period)
+        agi = tax_unit("adjusted_gross_income", period)
+        income_limit = where(
+            joint, p.income_limit.joint, p.income_limit.non_joint
+        )
+        income_eligible = agi <= income_limit
+        eligible_care_worker_present = (
+            tax_unit(
+                "co_care_worker_credit_eligible_care_worker_count", period
+            )
+            > 0
+        )
+        return income_eligible & eligible_care_worker_present

policyengine_us/variables/gov/states/co/tax/income/credits/care_worker/co_care_worker_credit_eligible_care_worker.py

@@ -0,0 +1,10 @@
+from policyengine_us.model_api import *
+
+
+class co_care_worker_credit_eligible_care_worker(Variable):
+    value_type = bool
+    entity = Person
+    label = "Eligible Care Worker for the Colorado Care Worker Tax Credit"
+    defined_for = StateCode.CO
+    definition_period = YEAR
+    reference = "https://law.justia.com/codes/colorado/title-39/specific-taxes/income-tax/article-22/part-5/section-39-22-566/"

policyengine_us/variables/gov/states/co/tax/income/credits/care_worker/co_care_worker_credit_eligible_care_worker_count.py

@@ -0,0 +1,18 @@
+from policyengine_us.model_api import *
+
+
+class co_care_worker_credit_eligible_care_worker_count(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Number of eligible Care Workers for the Colorado Care Worker Tax Credit"
+    defined_for = StateCode.CO
+    definition_period = YEAR
+    reference = "https://law.justia.com/codes/colorado/title-39/specific-taxes/income-tax/article-22/part-5/section-39-22-566/"
+
+    def formula(tax_unit, period, parameters):
+        person = tax_unit.members
+        care_worker = person(
+            "co_care_worker_credit_eligible_care_worker", period
+        )
+        head_or_spouse = person("is_tax_unit_head_or_spouse", period)
+        return tax_unit.sum(care_worker & head_or_spouse)

policyengine_us/variables/gov/states/co/tax/income/credits/co_tabor_cash_back.py

@@ -0,0 +1,17 @@
+from policyengine_us.model_api import *
+
+
+class co_tabor_cash_back(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Colorado TABOR cash back"
+    defined_for = StateCode.CO
+    unit = USD
+    definition_period = YEAR
+    reference = "https://leg.colorado.gov/sites/default/files/documents/2022A/bills/2022a_233_01.pdf"
+
+    def formula(tax_unit, period, parameters):
+        p = parameters(period).gov.states.co.tax.income.credits.tabor
+
+        joint = tax_unit("tax_unit_is_joint", period)
+        return where(joint, p.joint, p.single)

policyengine_us/variables/gov/states/ga/tax/income/credits/ga_itemizer_credit.py

@@ -0,0 +1,19 @@
+from policyengine_us.model_api import *
+
+
+class ga_itemizer_credit(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Georgia itemizer tax credit"
+    unit = USD
+    definition_period = YEAR
+    reference = "https://law.justia.com/codes/georgia/2022/title-48/chapter-7/article-2/section-48-7-29-23/"
+    defined_for = StateCode.GA
+
+    def formula(tax_unit, period, parameters):
+        # Full-year and part-year residents who itemize their deductions
+        # are entitled to a credit up to $300 per taxpayer
+        itemizes = tax_unit("tax_unit_itemizes", period)
+        taxpayer_count = tax_unit("head_spouse_count", period)
+        p = parameters(period).gov.states.ga.tax.income.credits.itemizer
+        return where(itemizes, p.amount * taxpayer_count, 0)

policyengine_us/variables/gov/states/ga/tax/income/subtractions/retirement/ga_retirement_exclusion_countable_earned_income.py

@@ -10,7 +10,7 @@ class ga_retirement_exclusion_countable_earned_income(Variable):
     reference = (
         "https://dor.georgia.gov/document/booklet/2021-it-511-individual-income-tax-booklet/download",  # Page 15
         "https://dor.georgia.gov/document/document/2022-it-511-individual-income-tax-booklet/download",  # Page 15
-        "https://advance.lexis.com/documentpage/?pdmfid=1000516&crid=fb5db531-a80f-4790-bddb-eefc8327ef60&config=00JAA1MDBlYzczZi1lYjFlLTQxMTgtYWE3OS02YTgyOGM2NWJlMDYKAFBvZENhdGFsb2feed0oM9qoQOMCSJFX5qkd&pddocfullpath=%2Fshared%2Fdocument%2Fstatutes-legislation%2Furn%3AcontentItem%3A65D2-CDH3-CGX8-044N-00008-00&pdcontentcomponentid=234186&pdteaserkey=sr1&pditab=allpods&ecomp=8s65kkk&earg=sr1&prid=66f02b0a-c5ae-4162-9535-127751546807",
+        "https://law.justia.com/codes/georgia/title-48/chapter-7/article-2/section-48-7-27/",  # (a)(5)(E)(i)
     )
     defined_for = StateCode.GA
 
@@ -18,5 +18,8 @@ class ga_retirement_exclusion_countable_earned_income(Variable):
         p = parameters(
             period
         ).gov.states.ga.tax.income.agi.exclusions.retirement.cap
-        earned_income = person("earned_income", period)
+        # Business income is included in the earned income concept for the Georgia retirement income exclusion
+        earned_income = add(
+            person, period, ["earned_income", "partnership_s_corp_income"]
+        )
         return min_(p.earned_income, earned_income)

policyengine_us/variables/gov/states/hi/tax/income/credits/cdcc/hi_cdcc.py

@@ -5,7 +5,7 @@ class hi_cdcc(Variable):
     value_type = float
     entity = TaxUnit
     label = "Hawaii child and dependent care credit"
-    defined_for = StateCode.HI
+    defined_for = "hi_cdcc_eligible"
     unit = USD
     definition_period = YEAR
     reference = "https://files.hawaii.gov/tax/legal/hrs/hrs_235.pdf#page=40"

policyengine_us/variables/gov/states/hi/tax/income/credits/cdcc/hi_cdcc_eligible.py

@@ -0,0 +1,14 @@
+from policyengine_us.model_api import *
+
+
+class hi_cdcc_eligible(Variable):
+    value_type = bool
+    entity = TaxUnit
+    label = "Hawaii child and dependent care credit eligible"
+    defined_for = StateCode.HI
+    definition_period = YEAR
+    reference = "https://law.justia.com/codes/hawaii/title-14/chapter-235/section-235-55-6/"
+
+    def formula(tax_unit, period, parameters):
+        count_cdcc_eligible = tax_unit("count_cdcc_eligible", period)
+        return count_cdcc_eligible > 0

policyengine_us/variables/gov/states/hi/tax/income/credits/hi_act_115_rebate.py

@@ -0,0 +1,32 @@
+from policyengine_us.model_api import *
+
+
+class hi_act_115_rebate(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Hawaii ACT 115 rebate"
+    defined_for = StateCode.HI
+    unit = USD
+    definition_period = YEAR
+    reference = "https://tax.hawaii.gov/act-115-ref/"
+
+    def formula(tax_unit, period, parameters):
+        p = parameters(period).gov.states.hi.tax.income.credits.act_115_rebate
+        filing_status = tax_unit("filing_status", period)
+        statuses = filing_status.possible_values
+        federal_agi = tax_unit("adjusted_gross_income", period)
+        return select(
+            [
+                filing_status == statuses.JOINT,
+                filing_status == statuses.HEAD_OF_HOUSEHOLD,
+                filing_status == statuses.SEPARATE,
+                filing_status == statuses.SURVIVING_SPOUSE,
+            ],
+            [
+                p.joint.calc(federal_agi),
+                p.single.calc(federal_agi),
+                p.single.calc(federal_agi),
+                p.joint.calc(federal_agi),
+            ],
+            default=p.single.calc(federal_agi),
+        )

policyengine_us/variables/gov/states/il/dhs/tanf/eligibility/il_tanf_immigration_status_eligible_person.py

@@ -20,5 +20,9 @@ class il_tanf_immigration_status_eligible_person(Variable):
         is_citizen = (
             immigration_status == immigration_status.possible_values.CITIZEN
         )
+        # Per 89 Ill. Admin. Code 112.10, honorably discharged veterans
+        # (and their spouses/dependents) are eligible regardless of
+        # immigration status.
+        is_veteran = person("is_veteran", period.this_year)
 
-        return has_qualifying_status | is_citizen
+        return has_qualifying_status | is_citizen | is_veteran

policyengine_us/variables/gov/states/il/hfs/bcc/eligibility/il_bcc_age_eligible.py

@@ -0,0 +1,15 @@
+from policyengine_us.model_api import *
+
+
+class il_bcc_age_eligible(Variable):
+    value_type = bool
+    entity = Person
+    label = "Illinois Health Benefits for Persons with Breast or Cervical Cancer age eligible"
+    definition_period = YEAR
+    reference = ("https://www.dhs.state.il.us/page.aspx?item=33528",)
+    defined_for = StateCode.IL
+
+    def formula(person, period, parameters):
+        p = parameters(period).gov.states.il.hfs.bcc.eligibility
+        age = person("age", period)
+        return age < p.age

policyengine_us/variables/gov/states/il/hfs/bcc/eligibility/il_bcc_eligible.py

@@ -0,0 +1,27 @@
+from policyengine_us.model_api import *
+
+
+class il_bcc_eligible(Variable):
+    value_type = bool
+    entity = Person
+    label = "Illinois Health Benefits for Persons with Breast or Cervical Cancer eligible"
+    definition_period = YEAR
+    reference = (
+        "https://www.dhs.state.il.us/page.aspx?item=33528",
+        "https://www.dhs.state.il.us/page.aspx?item=33527",
+    )
+    defined_for = StateCode.IL
+
+    def formula(person, period, parameters):
+        is_female = person("is_female", period)
+        age_eligible = person("il_bcc_age_eligible", period)
+        immigration_eligible = person(
+            "il_hfs_immigration_status_eligible", period
+        )
+        insurance_eligible = person("il_bcc_insurance_eligible", period)
+        return (
+            is_female
+            & age_eligible
+            & immigration_eligible
+            & insurance_eligible
+        )

policyengine_us/variables/gov/states/il/hfs/bcc/eligibility/il_bcc_insurance_eligible.py

@@ -0,0 +1,29 @@
+from policyengine_us.model_api import *
+
+
+class il_bcc_insurance_eligible(Variable):
+    value_type = bool
+    entity = Person
+    label = "Illinois BCC insurance eligible"
+    definition_period = YEAR
+    reference = (
+        "https://www.dhs.state.il.us/page.aspx?item=33528",
+        "https://www.ilga.gov/legislation/ilcs/documents/030500050K5-2.htm",
+    )
+    defined_for = StateCode.IL
+
+    def formula(person, period, parameters):
+        # Per PM 06-20-02, persons are eligible if they are "uninsured".
+        # A person is NOT uninsured (thus ineligible) if they have:
+        # - Medicaid eligibility through another pathway
+        # - Health coverage that would pay for cancer treatment
+        #
+        # Exceptions that still qualify as "uninsured":
+        # - Coverage with limited benefits
+        # - Coverage where lifetime cap has been met/exceeded
+        # - Coverage that excludes cancer treatment
+        # - Indian Health Service coverage only
+        on_medicaid = person("is_medicaid_eligible", period)
+        has_qualifying_coverage = person("has_bcc_qualifying_coverage", period)
+        has_disqualifying_coverage = on_medicaid | has_qualifying_coverage
+        return ~has_disqualifying_coverage

policyengine_us/variables/gov/states/il/hfs/hbwd/asset/il_hbwd_countable_assets.py

@@ -0,0 +1,34 @@
+from policyengine_us.model_api import *
+
+
+class il_hbwd_countable_assets(Variable):
+    value_type = float
+    unit = USD
+    entity = Person
+    label = "Illinois Health Benefits for Workers with Disabilities countable assets"
+    definition_period = MONTH
+    reference = (
+        "https://www.law.cornell.edu/regulations/illinois/Ill-Admin-Code-tit-89-SS-120.381",
+        "https://www.law.cornell.edu/regulations/illinois/Ill-Admin-Code-tit-89-SS-120.510",
+        "https://hfs.illinois.gov/medicalprograms/hbwd/eligibility.html",
+    )
+    defined_for = StateCode.IL
+
+    def formula(person, period, parameters):
+        # HBWD exempt assets per § 120.381:
+        # - Primary residence (homestead)
+        # - Personal effects and household goods
+        # - One vehicle (full exemption if essential, $4,500 if not)
+        # - Life insurance ≤$1,500
+        # - Burial resources
+        # - Retirement accounts inaccessible before age 59.5
+        # - Medical savings accounts (26 USC 220)
+        # Currently only implementing vehicle exemption
+        # § 120.381 and § 113.141 have identical vehicle exemption rules,
+        # so using AABD vehicle calculation
+        cash_assets = person.spm_unit("spm_unit_cash_assets", period.this_year)
+        vehicle_value = person.spm_unit(
+            "il_aabd_countable_vehicle_value", period
+        )
+        # TODO: Implement homestead, retirement account, burial, and other exemptions
+        return cash_assets + vehicle_value

policyengine_us/variables/gov/states/il/hfs/hbwd/eligibility/il_hbwd_age_eligible.py

@@ -0,0 +1,20 @@
+from policyengine_us.model_api import *
+
+
+class il_hbwd_age_eligible(Variable):
+    value_type = bool
+    entity = Person
+    label = (
+        "Illinois Health Benefits for Workers with Disabilities age eligible"
+    )
+    definition_period = MONTH
+    reference = (
+        "https://www.law.cornell.edu/regulations/illinois/Ill-Admin-Code-tit-89-SS-120.510",
+        "https://hfs.illinois.gov/medicalprograms/hbwd/eligibility.html",
+    )
+    defined_for = StateCode.IL
+
+    def formula(person, period, parameters):
+        p = parameters(period).gov.states.il.hfs.hbwd.eligibility
+        age = person("monthly_age", period)
+        return p.age.calc(age)

policyengine_us/variables/gov/states/il/hfs/hbwd/eligibility/il_hbwd_asset_eligible.py

@@ -0,0 +1,21 @@
+from policyengine_us.model_api import *
+
+
+class il_hbwd_asset_eligible(Variable):
+    value_type = bool
+    entity = Person
+    label = (
+        "Illinois Health Benefits for Workers with Disabilities asset eligible"
+    )
+    definition_period = MONTH
+    reference = (
+        "https://www.law.cornell.edu/regulations/illinois/Ill-Admin-Code-tit-89-SS-120.510",
+        "https://hfs.illinois.gov/medicalprograms/hbwd/eligibility.html",
+    )
+    defined_for = StateCode.IL
+
+    def formula(person, period, parameters):
+        p = parameters(period).gov.states.il.hfs.hbwd.eligibility
+        # Check countable assets against $25,000 limit
+        countable_assets = person("il_hbwd_countable_assets", period)
+        return countable_assets <= p.asset.limit

policyengine_us/variables/gov/states/il/hfs/hbwd/eligibility/il_hbwd_disability_eligible.py

@@ -0,0 +1,20 @@
+from policyengine_us.model_api import *
+
+
+class il_hbwd_disability_eligible(Variable):
+    value_type = bool
+    entity = Person
+    label = "Illinois Health Benefits for Workers with Disabilities disability eligible"
+    definition_period = MONTH
+    reference = (
+        "https://www.law.cornell.edu/regulations/illinois/Ill-Admin-Code-tit-89-SS-120.510",
+        "https://hfs.illinois.gov/medicalprograms/hbwd/eligibility.html",
+    )
+    defined_for = StateCode.IL
+
+    def formula(person, period, parameters):
+        # Must meet Social Security Administration's definition of disability
+        is_ssi_disabled = person("is_ssi_disabled", period)
+        # Or currently receiving SSDI
+        receives_ssdi = person("social_security_disability", period) > 0
+        return is_ssi_disabled | receives_ssdi

policyengine_us/variables/gov/states/il/hfs/hbwd/eligibility/il_hbwd_eligible.py

@@ -0,0 +1,33 @@
+from policyengine_us.model_api import *
+
+
+class il_hbwd_eligible(Variable):
+    value_type = bool
+    entity = Person
+    label = "Illinois Health Benefits for Workers with Disabilities eligible"
+    definition_period = MONTH
+    reference = (
+        "https://www.law.cornell.edu/regulations/illinois/Ill-Admin-Code-tit-89-SS-120.510",
+        "https://hfs.illinois.gov/medicalprograms/hbwd/eligibility.html",
+        "https://hfs.illinois.gov/medicalprograms/hbwd.html",
+    )
+    defined_for = StateCode.IL
+
+    def formula(person, period, parameters):
+        age_eligible = person("il_hbwd_age_eligible", period)
+        disability_eligible = person("il_hbwd_disability_eligible", period)
+        employment_eligible = person("il_hbwd_employment_eligible", period)
+        income_eligible = person("il_hbwd_income_eligible", period)
+        asset_eligible = person("il_hbwd_asset_eligible", period)
+        immigration_eligible = person(
+            "il_hfs_immigration_status_eligible", period
+        )
+
+        return (
+            age_eligible
+            & disability_eligible
+            & employment_eligible
+            & income_eligible
+            & asset_eligible
+            & immigration_eligible
+        )

policyengine_us/variables/gov/states/il/hfs/hbwd/eligibility/il_hbwd_employment_eligible.py

@@ -0,0 +1,25 @@
+from policyengine_us.model_api import *
+
+
+class il_hbwd_employment_eligible(Variable):
+    value_type = bool
+    entity = Person
+    label = "Illinois Health Benefits for Workers with Disabilities employment eligible"
+    definition_period = MONTH
+    reference = (
+        "https://www.law.cornell.edu/regulations/illinois/Ill-Admin-Code-tit-89-SS-120.510",
+        "https://hfs.illinois.gov/medicalprograms/hbwd/eligibility.html",
+    )
+    defined_for = StateCode.IL
+
+    def formula(person, period, parameters):
+        # Per § 120.510(l)(1), employment is verified by current payment
+        # under FICA or IMRF. We use earned income as a proxy for
+        # employment with FICA contributions.
+        #
+        # Not currently modeled:
+        # - § 120.510(l)(2)(A): Future employment exception (60 days)
+        # - § 120.510(l)(2)(B): Medical inability grace period (90 days)
+        # - § 120.510(l)(2)(C): Job loss grace period (30 days)
+        earned_income = person("il_hbwd_gross_earned_income", period)
+        return earned_income > 0

policyengine_us/variables/gov/states/il/hfs/hbwd/eligibility/il_hbwd_income_eligible.py

@@ -0,0 +1,23 @@
+from policyengine_us.model_api import *
+
+
+class il_hbwd_income_eligible(Variable):
+    value_type = bool
+    entity = Person
+    label = "Illinois Health Benefits for Workers with Disabilities income eligible"
+    definition_period = MONTH
+    reference = (
+        "https://www.law.cornell.edu/regulations/illinois/Ill-Admin-Code-tit-89-SS-120.510",
+        "https://hfs.illinois.gov/medicalprograms/hbwd/eligibility.html",
+    )
+    defined_for = StateCode.IL
+
+    def formula(person, period, parameters):
+        p = parameters(period).gov.states.il.hfs.hbwd.eligibility
+        # Income limit is 350% of FPL
+        fpg = person.spm_unit("spm_unit_fpg", period)
+        income_limit = fpg * p.income.limit
+        # Check household countable income against limit
+        # Per § 120.510(f), counts individual + spouse income
+        countable_income = person.spm_unit("il_hbwd_countable_income", period)
+        return countable_income <= income_limit

policyengine_us/variables/gov/states/il/hfs/hbwd/il_hbwd.py

@@ -0,0 +1,17 @@
+from policyengine_us.model_api import *
+
+
+class il_hbwd(Variable):
+    value_type = float
+    entity = SPMUnit
+    label = "Illinois Health Benefits for Workers with Disabilities"
+    unit = USD
+    definition_period = MONTH
+    reference = (
+        "https://hfs.illinois.gov/medicalprograms/hbwd.html",
+        "https://www.law.cornell.edu/regulations/illinois/Ill-Admin-Code-tit-89-SS-120.510",
+        "https://hfs.illinois.gov/medicalprograms/hbwd/about.html",
+    )
+    defined_for = StateCode.IL
+
+    adds = ["il_hbwd_person"]

policyengine_us/variables/gov/states/il/hfs/hbwd/il_hbwd_person.py

@@ -0,0 +1,24 @@
+from policyengine_us.model_api import *
+
+
+class il_hbwd_person(Variable):
+    value_type = float
+    entity = Person
+    label = "Illinois Health Benefits for Workers with Disabilities per person"
+    unit = USD
+    definition_period = MONTH
+    reference = (
+        "https://hfs.illinois.gov/medicalprograms/hbwd.html",
+        "https://www.law.cornell.edu/regulations/illinois/Ill-Admin-Code-tit-89-SS-120.510",
+    )
+    defined_for = "il_hbwd_eligible"
+
+    def formula(person, period, parameters):
+        # HBWD provides comprehensive healthcare coverage
+        # Could model as:
+        # 1. Negative premium (cost to individual)
+        # 2. Imputed healthcare value minus premium
+        # 3. Healthcare coverage indicator
+        # For now, return negative premium as cost
+        premium = person("il_hbwd_premium", period)
+        return -premium

policyengine_us/variables/gov/states/il/hfs/hbwd/il_hbwd_premium.py

@@ -0,0 +1,23 @@
+from policyengine_us.model_api import *
+
+
+class il_hbwd_premium(Variable):
+    value_type = float
+    entity = Person
+    label = "Illinois Health Benefits for Workers with Disabilities monthly premium"
+    unit = USD
+    definition_period = MONTH
+    reference = (
+        "https://hfs.illinois.gov/medicalprograms/hbwd/premiums.html",
+        "https://www.law.cornell.edu/regulations/illinois/Ill-Admin-Code-tit-89-SS-120.510",
+    )
+    defined_for = "il_hbwd_eligible"
+
+    def formula(person, period, parameters):
+        p = parameters(period).gov.states.il.hfs.hbwd.premium
+
+        earned = person("il_hbwd_countable_earned_income", period)
+        unearned = person("il_hbwd_countable_unearned_income", period)
+
+        # Lookup premium components from bracket parameters
+        return p.earned.calc(earned) + p.unearned.calc(unearned)