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

policyengine_us/variables/gov/states/il/hfs/hbwd/income/earned/il_hbwd_countable_earned_income.py

@@ -0,0 +1,24 @@
+from policyengine_us.model_api import *
+
+
+class il_hbwd_countable_earned_income(Variable):
+    value_type = float
+    unit = USD
+    entity = Person
+    label = "Illinois Health Benefits for Workers with Disabilities countable earned income"
+    definition_period = MONTH
+    reference = (
+        "https://www.law.cornell.edu/regulations/illinois/Ill-Admin-Code-tit-89-SS-120.360",
+        "https://www.law.cornell.edu/regulations/illinois/Ill-Admin-Code-tit-89-SS-120.362",
+        "https://www.law.cornell.edu/regulations/illinois/Ill-Admin-Code-tit-89-SS-120.370",
+        "https://www.law.cornell.edu/regulations/illinois/Ill-Admin-Code-tit-89-SS-120.510",
+    )
+    defined_for = StateCode.IL
+
+    adds = ["il_aabd_earned_income_after_exemption_person"]
+    # HBWD uses the same earned income calculation as AABD per
+    # 89 Ill. Admin. Code § 120.510(i) referencing § 120.362 and § 120.370
+    # § 120.362 and § 113.120 have identical exemption amounts:
+    # - $25 flat exemption (§ 120.362(a) / § 113.120(a))
+    # - $20 + 50% of next $60 for disabled workers (§ 120.362(b)(1) / § 113.120(b))
+    # § 120.370 references AABD MANG work expense deductions

policyengine_us/variables/gov/states/il/hfs/hbwd/income/earned/il_hbwd_gross_earned_income.py

@@ -0,0 +1,16 @@
+from policyengine_us.model_api import *
+
+
+class il_hbwd_gross_earned_income(Variable):
+    value_type = float
+    unit = USD
+    entity = Person
+    label = "Illinois Health Benefits for Workers with Disabilities gross earned income"
+    definition_period = MONTH
+    reference = (
+        "https://www.law.cornell.edu/regulations/illinois/Ill-Admin-Code-tit-89-SS-120.360",
+        "https://www.law.cornell.edu/regulations/illinois/Ill-Admin-Code-tit-89-SS-120.510",
+    )
+    defined_for = StateCode.IL
+
+    adds = "gov.states.il.hfs.hbwd.eligibility.income.sources.earned"

policyengine_us/variables/gov/states/il/hfs/hbwd/income/il_hbwd_countable_income.py

@@ -0,0 +1,21 @@
+from policyengine_us.model_api import *
+
+
+class il_hbwd_countable_income(Variable):
+    value_type = float
+    unit = USD
+    entity = SPMUnit
+    label = "Illinois Health Benefits for Workers with Disabilities countable income"
+    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 = "is_tax_unit_head_or_spouse"
+
+    adds = [
+        "il_aabd_earned_income_after_exemption_person",
+        "il_hbwd_countable_unearned_income",
+    ]
+    # Per § 120.510(f), count income of individual AND spouse
+    # Adds automatically sums across SPM unit members

policyengine_us/variables/gov/states/il/hfs/hbwd/income/unearned/il_hbwd_countable_unearned_income.py

@@ -0,0 +1,16 @@
+from policyengine_us.model_api import *
+
+
+class il_hbwd_countable_unearned_income(Variable):
+    value_type = float
+    unit = USD
+    entity = Person
+    label = "Illinois Health Benefits for Workers with Disabilities countable unearned income"
+    definition_period = MONTH
+    reference = (
+        "https://www.law.cornell.edu/regulations/illinois/Ill-Admin-Code-tit-89-SS-120.330",
+        "https://www.law.cornell.edu/regulations/illinois/Ill-Admin-Code-tit-89-SS-120.510",
+    )
+    defined_for = StateCode.IL
+
+    adds = "gov.states.il.hfs.hbwd.eligibility.income.sources.unearned"

policyengine_us/variables/gov/states/il/hfs/il_hfs_immigration_status_eligible.py

@@ -0,0 +1,23 @@
+from policyengine_us.model_api import *
+
+
+class il_hfs_immigration_status_eligible(Variable):
+    value_type = bool
+    entity = Person
+    label = "Illinois HFS programs immigration status eligible"
+    definition_period = YEAR
+    reference = "https://www.law.cornell.edu/regulations/illinois/Ill-Admin-Code-tit-89-SS-120.310"
+    defined_for = StateCode.IL
+
+    def formula(person, period, parameters):
+        p = parameters(period).gov.states.il.hfs
+        immigration_status = person("immigration_status", period)
+        is_citizen = (
+            immigration_status == immigration_status.possible_values.CITIZEN
+        )
+        immigration_status_str = immigration_status.decode_to_str()
+        has_qualifying_status = np.isin(
+            immigration_status_str,
+            p.qualified_noncitizen_statuses,
+        )
+        return has_qualifying_status | is_citizen

policyengine_us/variables/gov/states/il/tax/income/credits/il_income_tax_rebate.py

@@ -0,0 +1,27 @@
+from policyengine_us.model_api import *
+
+
+class il_income_tax_rebate(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Illinois income tax rebate"
+    defined_for = "il_income_tax_rebate_eligible"
+    unit = USD
+    definition_period = YEAR
+    reference = "https://codes.findlaw.com/il/chapter-35-revenue/il-st-sect-35-5-212-1.html"
+
+    def formula(tax_unit, period, parameters):
+        p = parameters(
+            period
+        ).gov.states.il.tax.income.credits.income_tax_rebate
+        federal_agi = tax_unit("adjusted_gross_income", period)
+        joint = tax_unit("tax_unit_is_joint", period)
+        base_amount = where(
+            joint,
+            p.amount.joint.calc(federal_agi),
+            p.amount.other.calc(federal_agi),
+        )
+        dependent_count = tax_unit("tax_unit_dependents", period)
+        capped_dependents = min_(dependent_count, p.max_dependents)
+        dependent_amount = capped_dependents * p.amount.dependent
+        return base_amount + dependent_amount

policyengine_us/variables/gov/states/il/tax/income/credits/il_income_tax_rebate_eligible.py

@@ -0,0 +1,24 @@
+from policyengine_us.model_api import *
+
+
+class il_income_tax_rebate_eligible(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Illinois income tax rebate eligible"
+    defined_for = StateCode.IL
+    unit = USD
+    definition_period = YEAR
+    reference = "https://codes.findlaw.com/il/chapter-35-revenue/il-st-sect-35-5-212-1.html"
+
+    def formula(tax_unit, period, parameters):
+        p = parameters(
+            period
+        ).gov.states.il.tax.income.credits.income_tax_rebate
+        federal_agi = tax_unit("adjusted_gross_income", period)
+        joint = tax_unit("tax_unit_is_joint", period)
+        income_threshold = where(
+            joint,
+            p.amount.joint.thresholds[1],
+            p.amount.other.thresholds[1],
+        )
+        return federal_agi < income_threshold

policyengine_us/variables/gov/states/in/tax/income/credits/in_automatic_refund_rebate.py

@@ -0,0 +1,26 @@
+from policyengine_us.model_api import *
+
+
+class in_automatic_refund_rebate(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Indiana automatic refund rebate"
+    defined_for = StateCode.IN
+    unit = USD
+    definition_period = YEAR
+    reference = "https://law.justia.com/codes/indiana/2022/title-4/article-10/chapter-22/"
+
+    def formula(tax_unit, period, parameters):
+        p = (
+            parameters(period)
+            .gov.states["in"]
+            .tax.income.credits.automatic_refund_rebate.amount
+        )
+
+        # Total amount per person (base + additional)
+        amount_per_person = p.base + p.additional
+
+        # Multiply by number of head and spouse
+        head_spouse_count = tax_unit("head_spouse_count", period)
+
+        return amount_per_person * head_spouse_count

policyengine_us/variables/gov/states/ks/tax/income/credits/ks_fstc.py

@@ -45,7 +45,7 @@ class ks_fstc(Variable):
         eligible_income = fagi <= p.food_sales_tax.agi_limit
         # compute credit amount
         eligible = eligible_unit & eligible_income
-        exemptions = tax_unit("ks_count_exemptions", period)
+        exemptions = tax_unit("tax_unit_size", period)
         old_dependents = count_all_dependents - count_child_dependents
         fstc_exemptions = max_(0, exemptions - old_dependents)
         return eligible * fstc_exemptions * p.food_sales_tax.amount

policyengine_us/variables/gov/states/ma/dta/ssp/ma_state_supplement.py

@@ -6,6 +6,7 @@ class ma_state_supplement(Variable):
     entity = Person
     label = "Massachusetts State Supplement payment amount"
     definition_period = YEAR
+    defined_for = StateCode.MA
     exhaustive_parameter_dependencies = "gov.states.ma.dta.ssp"
     reference = (
         "https://www.law.cornell.edu/regulations/massachusetts/106-CMR-327-330"

policyengine_us/variables/gov/states/ma/dta/tcap/eaedc/dependent_care_deduction/ma_eaedc_dependent_care_deduction_person.py

@@ -13,7 +13,7 @@ class ma_eaedc_dependent_care_deduction_person(Variable):
     def formula(person, period, parameters):
         dependent = person("ma_eaedc_eligible_dependent", period)
         total_weekly_hours = person.spm_unit.sum(
-            person("weekly_hours_worked", period.this_year)
+            person("weekly_hours_worked_before_lsr", period.this_year)
         )
         age = person("monthly_age", period)
         p = parameters(

policyengine_us/variables/gov/states/ma/dta/tcap/tafdc/income/deductions/ma_tafdc_dependent_care_deduction_person.py

@@ -13,7 +13,7 @@ class ma_tafdc_dependent_care_deduction_person(Variable):
     def formula(person, period, parameters):
         dependent = person("ma_tafdc_eligible_dependent", period)
         total_weekly_hours = person.spm_unit.sum(
-            person("weekly_hours_worked", period.this_year)
+            person("weekly_hours_worked_before_lsr", period.this_year)
         )
         age = person("monthly_age", period)
         p = parameters(

policyengine_us/variables/gov/states/ma/eec/ccfa/eligibility/ma_ccfa_activity_eligible.py

@@ -15,7 +15,9 @@ class ma_ccfa_activity_eligible(Variable):
         is_head_or_spouse = person("is_tax_unit_head_or_spouse", period)
 
         # Individual activity requirements
-        hours_worked = person("weekly_hours_worked", period.this_year)
+        hours_worked = person(
+            "weekly_hours_worked_before_lsr", period.this_year
+        )
         meets_work_requirement = hours_worked >= p.weekly_hours
 
         age = person("monthly_age", period)

policyengine_us/variables/gov/states/ma/tax/income/credits/ma_taxpayer_refund_rebate.py

@@ -0,0 +1,29 @@
+from policyengine_us.model_api import *
+
+
+class ma_taxpayer_refund_rebate(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Massachusetts taxpayer refund rebate"
+    defined_for = StateCode.MA
+    unit = USD
+    definition_period = YEAR
+    reference = "https://tax.hawaii.gov/act-115-ref/"
+
+    def formula(tax_unit, period, parameters):
+        income_tax_before_credits = tax_unit(
+            "ma_income_tax_before_refundable_credits", period
+        )
+        p = parameters(period).gov.states.ma.tax.income.credits
+
+        # Sum refundable credits except ma_taxpayer_refund_rebate to avoid circular reference
+        refundable_credit_list = p.refundable
+        other_refundable_credits = 0
+        for credit in refundable_credit_list:
+            if credit != "ma_taxpayer_refund_rebate":
+                other_refundable_credits += tax_unit(credit, period)
+
+        income_tax_less_credits = max_(
+            income_tax_before_credits - other_refundable_credits, 0
+        )
+        return p.taxpayer_refund_rebate.rate * income_tax_less_credits

policyengine_us/variables/gov/states/me/tax/income/credits/me_relief_rebate.py

@@ -0,0 +1,16 @@
+from policyengine_us.model_api import *
+
+
+class me_relief_rebate(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Maine Relief Rebate"
+    defined_for = "me_relief_rebate_eligible"
+    unit = USD
+    definition_period = YEAR
+    reference = "https://www.maine.gov/governor/mills/relief-checks"
+
+    def formula(tax_unit, period, parameters):
+        p = parameters(period).gov.states.me.tax.income.credits.relief_rebate
+        head_spouse_count = tax_unit("head_spouse_count", period)
+        return head_spouse_count * p.amount

policyengine_us/variables/gov/states/me/tax/income/credits/me_relief_rebate_eligible.py

@@ -0,0 +1,17 @@
+from policyengine_us.model_api import *
+
+
+class me_relief_rebate_eligible(Variable):
+    value_type = bool
+    entity = TaxUnit
+    label = "Maine Relief Rebate eligible"
+    defined_for = StateCode.ME
+    definition_period = YEAR
+    reference = "https://www.maine.gov/governor/mills/relief-checks"
+
+    def formula(tax_unit, period, parameters):
+        p = parameters(period).gov.states.me.tax.income.credits.relief_rebate
+        filing_status = tax_unit("filing_status", period)
+        federal_agi = tax_unit("adjusted_gross_income", period)
+        income_threshold = p.income_limit[filing_status]
+        return federal_agi < income_threshold

policyengine_us/variables/gov/states/mn/tax/income/credits/mn_child_and_working_families_credits.py

@@ -20,7 +20,11 @@ class mn_child_and_working_families_credits(Variable):
         # The credits are defined by separate legal code sections
         # but are calculated together in the tax forms.
         # Child Tax Credit computation:
-        qualifying_children = tax_unit("ctc_qualifying_children", period)
+        qualifying_children = add(
+            tax_unit,
+            period,
+            ["mn_child_and_working_families_credits_ctc_eligible_child"],
+        )
         p = parameters(period).gov.states.mn.tax.income.credits.cwfc
         base_ctc_amount = qualifying_children * p.ctc.amount
         # Working Family Credit computation:

policyengine_us/variables/gov/states/mn/tax/income/credits/mn_child_and_working_families_credits_ctc_eligible_child.py

@@ -0,0 +1,24 @@
+from policyengine_us.model_api import *
+
+
+class mn_child_and_working_families_credits_ctc_eligible_child(Variable):
+    value_type = float
+    entity = Person
+    label = "Minnesota child and working families credits child tax credit eligible child"
+    unit = USD
+    definition_period = YEAR
+    reference = (
+        "https://www.revisor.mn.gov/statutes/cite/290.0661#stat.290.0661.4"
+        "https://www.revisor.mn.gov/statutes/cite/290.0671"
+        "https://www.revenue.state.mn.us/sites/default/files/2024-01/m1cwfc-23_1.pdf"
+    )
+    defined_for = StateCode.MN
+
+    def formula(person, period, parameters):
+        age = person("age", period)
+        meets_eitc_identification_requirements = person(
+            "meets_eitc_identification_requirements", period
+        )
+        p = parameters(period).gov.states.mn.tax.income.credits.cwfc.ctc
+        age_eligible = age < p.age_limit
+        return age_eligible & meets_eitc_identification_requirements

policyengine_us/variables/gov/states/mt/tax/income/credits/rebate/mt_income_tax_rebate.py

@@ -4,14 +4,13 @@ from policyengine_us.model_api import *
 class mt_income_tax_rebate(Variable):
     value_type = float
     entity = TaxUnit
-    label = "Montana 2023 income tax rebate"
+    label = "Montana 2021 income tax rebate"
     unit = USD
     definition_period = YEAR
     reference = "https://archive.legmt.gov/bills/mca/title_0150/chapter_0300/part_0210/section_0910/0150-0300-0210-0910.html"
     defined_for = StateCode.MT
 
     # The rebate is based on 2021 income tax liability, but provided in 2023
-    # we assume that the tax liability does not change between 2021 and 2023
     def formula(tax_unit, period, parameters):
         p = parameters(period).gov.states.mt.tax.income.credits.rebate
         filing_status = tax_unit("filing_status", period)

policyengine_us/variables/gov/states/mt/tax/income/deductions/itemized/general/mt_itemized_deductions_indiv.py

@@ -15,11 +15,12 @@ class mt_itemized_deductions_indiv(Variable):
     defined_for = StateCode.MT
 
     def formula(person, period, parameters):
-        p = parameters(period).gov.irs.deductions
+        p = parameters(period).gov.states.mt.tax.income.deductions.itemized
         # Since we only compute the federal charitable deduction at the tax unit level,
         # we will split the value between each spouse
         charitable_deduction = (
-            person.tax_unit("charitable_deduction", period) * 0.5
+            person.tax_unit("charitable_deduction", period)
+            * p.spouse_allocation_rate
         )
         head_or_spouse = person("is_tax_unit_head_or_spouse", period)
         # The interest deduction is the sum of mortagage and investment interest expenses

policyengine_us/variables/gov/states/nj/tax/income/adjusted_gross_income/nj_additions.py

@@ -4,9 +4,14 @@ from policyengine_us.model_api import *
 class nj_additions(Variable):
     value_type = float
     entity = Person
-    label = "New Jersey additions to federal AGI by person"
+    label = "New Jersey additions to gross income"
     unit = USD
-    documentation = "Additions to federal AGI to get NJ total income."
+    documentation = "Additions to New Jersey gross income per NJ Statute 54A:5-1. These are amounts added back to gross income that may have been excluded or deducted for federal purposes."
     definition_period = YEAR
-    reference = "https://law.justia.com/codes/new-jersey/2022/title-54/section-54-8a-36/"
+    reference = (
+        "https://law.justia.com/codes/new-jersey/title-54a/section-54a-5-1/",
+        "https://www.nj.gov/treasury/taxation/pdf/current/1040.pdf",  # Lines 28-38
+    )
     defined_for = StateCode.NJ
+
+    adds = "gov.states.nj.tax.income.additions"

policyengine_us/variables/gov/states/nj/tax/income/adjusted_gross_income/nj_gross_income.py

@@ -0,0 +1,17 @@
+from policyengine_us.model_api import *
+
+
+class nj_gross_income(Variable):
+    value_type = float
+    entity = Person
+    label = "New Jersey gross income"
+    unit = USD
+    documentation = "Gross income calculated from specific income categories per NJ statute, before additions and subtractions. This is built from gross income sources, not federal AGI."
+    definition_period = YEAR
+    reference = (
+        "https://law.justia.com/codes/new-jersey/title-54a/section-54a-5-1/",
+        "https://www.nj.gov/treasury/taxation/pdf/current/1040.pdf",  # Lines 15-27
+    )
+    defined_for = StateCode.NJ
+
+    adds = "gov.states.nj.tax.income.gross_income_sources"

policyengine_us/variables/gov/states/nj/tax/income/adjusted_gross_income/nj_total_income.py

@@ -4,14 +4,20 @@ from policyengine_us.model_api import *
 class nj_total_income(Variable):
     value_type = float
     entity = Person
-    label = "New Jersey total income by person"
+    label = "New Jersey total income"
     unit = USD
+    documentation = "New Jersey total income calculated as gross income plus additions minus subtractions per NJ Statute 54A:5-1. This is the income base before exclusions."
     definition_period = YEAR
-    reference = "https://law.justia.com/codes/new-jersey/2022/title-54/section-54-8a-36/"
+    reference = (
+        "https://law.justia.com/codes/new-jersey/title-54a/section-54a-5-1/",
+        "https://www.nj.gov/treasury/taxation/pdf/current/1040.pdf",
+    )
     defined_for = StateCode.NJ
 
     def formula(person, period, parameters):
-        agi = person("adjusted_gross_income_person", period)
-        nj_additions = person("nj_additions", period)
-        nj_subtractions = person("nj_agi_subtractions", period)
-        return max_(0, agi + nj_additions - nj_subtractions)
+        # NJ Total Income = Gross Income + Additions - Subtractions
+        # Per NJ Statute 54A:5-1 and Form NJ-1040
+        gross_income = person("nj_gross_income", period)
+        additions = person("nj_additions", period)
+        subtractions = person("nj_agi_subtractions", period)
+        return max_(0, gross_income + additions - subtractions)

policyengine_us/variables/gov/states/nj/tax/income/credits/cdcc/nj_cdcc.py

@@ -19,8 +19,8 @@ class nj_cdcc(Variable):
         taxable_income = tax_unit("nj_taxable_income", period)
 
         # Get federal CDCC
-        # New Jersey matches the potential federal credit
-        federal_cdcc = tax_unit("cdcc_potential", period)
+        # New Jersey matches the actual federal credit value
+        federal_cdcc = tax_unit("cdcc", period)
 
         # Calculate NJ CDCC
         rate = p.calc(taxable_income, right=True)

policyengine_us/variables/gov/states/oh/tax/income/credits/joint_filing_credit/oh_joint_filing_credit_qualifying_income.py

@@ -13,6 +13,10 @@ class oh_joint_filing_credit_qualifying_income(Variable):
     )
     defined_for = StateCode.OH
 
-    adds = ["oh_agi_person"]
-
-    subtracts = ["oh_joint_filing_credit_agi_subtractions"]
+    def formula(person, period, parameters):
+        agi = person("oh_agi_person", period)
+        # Prevent negative subtractions from acting as additions
+        subtractions = max_(
+            0, person("oh_joint_filing_credit_agi_subtractions", period)
+        )
+        return agi - subtractions

policyengine_us/variables/gov/states/oh/tax/income/credits/oh_cdcc.py

@@ -16,8 +16,8 @@ class oh_cdcc(Variable):
         p = parameters(period).gov.states.oh.tax.income.credits.cdcc
 
         agi = tax_unit("oh_modified_agi", period)
-        # Ohio matches the federal credit taken
-        us_cdcc = tax_unit("cdcc", period)
+        # Ohio matches the potential federal credit
+        us_cdcc = tax_unit("cdcc_potential", period)
 
         rate = p.match.calc(agi)
         # qualify for full CDCC amount when AGI < 20_000

policyengine_us/variables/gov/states/pa/tax/income/credits/pa_eitc.py

@@ -0,0 +1,16 @@
+from policyengine_us.model_api import *
+
+
+class pa_eitc(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Pennsylvania Working Pennsylvanians Tax Credit"
+    defined_for = StateCode.PA
+    unit = USD
+    definition_period = YEAR
+    reference = "https://www.palegis.us/legislation/bills/text/PDF/2025/0/HB0416/PN2576#page=50"  # Article XVI-W.2
+
+    def formula(tax_unit, period, parameters):
+        federal_eitc = tax_unit("eitc", period)
+        p = parameters(period).gov.states.pa.tax.income.credits.eitc
+        return federal_eitc * p.match

policyengine_us/variables/gov/states/sc/tax/income/credits/cdcc/sc_cdcc.py

@@ -24,7 +24,7 @@ class sc_cdcc(Variable):
         sc_max_care_expense = parameters(period_max).gov.irs.credits.cdcc.max
 
         # Get child care expenses.
-        childcare_expenses = tax_unit("tax_unit_childcare_expenses", period)
+        childcare_expenses = tax_unit("cdcc_relevant_expenses", period)
 
         # Married filing separate are ineligible.
         filing_status = tax_unit("filing_status", period)

policyengine_us/variables/gov/states/sc/tax/income/credits/sc_2022_rebate.py

@@ -0,0 +1,29 @@
+from policyengine_us.model_api import *
+
+
+class sc_2022_rebate(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "South Carolina 2022 rebate"
+    defined_for = StateCode.SC
+    unit = USD
+    definition_period = YEAR
+    reference = "https://www.scstatehouse.gov/sess124_2021-2022/bills/1087.htm"
+
+    def formula(tax_unit, period, parameters):
+        tax_before_non_refundable_credits = tax_unit(
+            "sc_income_tax_before_non_refundable_credits", period
+        )
+        p = parameters(period).gov.states.sc.tax.income.credits
+        other_non_refundable_credits = 0
+        for credit in p.non_refundable:
+            if credit != "sc_2022_rebate":
+                other_non_refundable_credits += tax_unit(credit, period)
+        refundable_credits = tax_unit("sc_refundable_credits", period)
+        tax_after_credits = max_(
+            0,
+            tax_before_non_refundable_credits
+            - other_non_refundable_credits
+            - refundable_credits,
+        )
+        return min_(tax_after_credits, p["2022_rebate"].amount)

policyengine_us/variables/gov/states/tx/dta/csfp/tx_dta_csfp_income_eligible.py

@@ -0,0 +1,14 @@
+from policyengine_us.model_api import *
+
+
+class tx_dta_csfp_income_eligible(Variable):
+    value_type = bool
+    entity = Person
+    definition_period = YEAR
+    label = "Texas Commodity Supplemental Food Program income eligible"
+    defined_for = StateCode.TX
+
+    def formula(person, period, parameters):
+        p = parameters(period).gov.states.tx.dta.csfp
+        fpg = person.spm_unit("school_meal_fpg_ratio", period)
+        return fpg <= p.fpg_limit

policyengine_us/variables/gov/states/tx/twc/ccs/copay/tx_ccs_copay.py

@@ -0,0 +1,40 @@
+from policyengine_us.model_api import *
+
+
+class tx_ccs_copay(Variable):
+    value_type = float
+    entity = SPMUnit
+    unit = USD
+    label = "Texas Child Care Services (CCS) copayment"
+    definition_period = MONTH
+    reference = "https://wspanhandle.com/child-care/for-parents/"
+    defined_for = "tx_ccs_eligible"
+
+    def formula(spm_unit, period, parameters):
+        p = parameters(period).gov.states.tx.twc.ccs.copay
+
+        # Get household income and SMI ratio
+        income = spm_unit("tx_ccs_countable_income", period)
+        smi = spm_unit("hhs_smi", period)
+        income_to_smi_ratio = income / smi
+
+        # Count eligible children in care
+        eligible_children = spm_unit.sum(
+            spm_unit.members("tx_ccs_eligible_child", period)
+        )
+
+        # Calculate copayment rates based on income bracket
+        # Use Panhandle Region's values
+        first_child_rate = p.rate.first_child.calc(income_to_smi_ratio)
+        additional_child_rate = p.rate.additional_child
+
+        # Calculate copayments as percentage of income
+        first_child_copay = first_child_rate * income
+        additional_children = max_(eligible_children - 1, 0)
+        additional_copay = additional_child_rate * income * additional_children
+
+        # Total copayment, capped at maximum rate
+        total_copay = first_child_copay + additional_copay
+        max_copay = p.rate.maximum * income
+
+        return min_(total_copay, max_copay)

policyengine_us/variables/gov/states/tx/twc/ccs/eligibility/tx_ccs_asset_eligible.py

@@ -0,0 +1,16 @@
+from policyengine_us.model_api import *
+
+
+class tx_ccs_asset_eligible(Variable):
+    value_type = bool
+    entity = SPMUnit
+    label = "Texas CCS asset eligible"
+    definition_period = MONTH
+    reference = "https://www.law.cornell.edu/regulations/texas/40-Tex-Admin-Code-SS-809-41"
+    defined_for = StateCode.TX
+
+    def formula(spm_unit, period, parameters):
+        p = parameters(period).gov.states.tx.twc.ccs
+        assets = spm_unit("spm_unit_assets", period.this_year)
+        asset_limit = p.assets.limit
+        return assets <= asset_limit

policyengine_us/variables/gov/states/tx/twc/ccs/eligibility/tx_ccs_eligible.py

@@ -0,0 +1,28 @@
+from policyengine_us.model_api import *
+
+
+class tx_ccs_eligible(Variable):
+    value_type = bool
+    entity = SPMUnit
+    label = "Texas CCS eligible"
+    definition_period = MONTH
+    reference = "https://www.law.cornell.edu/regulations/texas/40-Tex-Admin-Code-SS-809-41"
+    defined_for = StateCode.TX
+
+    def formula(spm_unit, period, parameters):
+        # Check all eligibility criteria
+        income_eligible = spm_unit("tx_ccs_income_eligible", period)
+        asset_eligible = spm_unit("tx_ccs_asset_eligible", period)
+        work_eligible = spm_unit("tx_ccs_work_requirement_eligible", period)
+
+        # Check if at least one child is age-eligible
+        person = spm_unit.members
+        age_eligible = person("tx_ccs_eligible_child", period)
+        has_eligible_child = spm_unit.any(age_eligible)
+
+        return (
+            income_eligible
+            & asset_eligible
+            & work_eligible
+            & has_eligible_child
+        )