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

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

@@ -0,0 +1,22 @@
+from policyengine_us.model_api import *
+
+
+class tx_ccs_eligible_child(Variable):
+    value_type = bool
+    entity = Person
+    label = "Texas CCS eligible child"
+    definition_period = MONTH
+    reference = "https://www.law.cornell.edu/regulations/texas/40-Tex-Admin-Code-SS-809-41"
+    defined_for = StateCode.TX
+
+    def formula(person, period, parameters):
+        p = parameters(period).gov.states.tx.twc.ccs.age_threshold
+        age = person("age", period.this_year)
+        is_disabled = person("is_disabled", period)
+        age_limit = where(is_disabled, p.disabled_child, p.child)
+        age_eligible = age < age_limit
+        is_dependent = person("is_tax_unit_dependent", period)
+        immigration_status_eligible = person(
+            "is_citizen_or_legal_immigrant", period
+        )
+        return age_eligible & is_dependent & immigration_status_eligible

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

@@ -0,0 +1,19 @@
+from policyengine_us.model_api import *
+
+
+class tx_ccs_income_eligible(Variable):
+    value_type = bool
+    entity = SPMUnit
+    label = "Texas CCS income 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
+        # Get monthly countable income
+        monthly_income = spm_unit("tx_ccs_countable_income", period)
+        # Calculate monthly SMI limit
+        smi = spm_unit("hhs_smi", period)
+        income_limit = smi * p.income.smi_rate
+        return monthly_income <= income_limit

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

@@ -0,0 +1,26 @@
+from policyengine_us.model_api import *
+
+
+class tx_ccs_work_exempt(Variable):
+    value_type = bool
+    entity = Person
+    label = "Texas CCS work requirement exempt"
+    definition_period = YEAR
+    reference = "https://www.law.cornell.edu/regulations/texas/40-Tex-Admin-Code-SS-809-50"
+    defined_for = StateCode.TX
+
+    def formula(person, period):
+        # Exemption 1: Full-time student
+        is_full_time_student = person("is_full_time_student", period)
+
+        # Exemption 2: Parent with documented medical disability
+        is_disabled = person("is_disabled", period)
+
+        # Exemption 3: Parent caring for a physically or mentally disabled family member
+        # This exemption is NOT implemented due to complexity in determining:
+        # - Which parent is the designated caregiver
+        # - Whether caring for disabled spouse vs disabled child has different implications
+        # - Whether both parents can claim exemption or just one
+        # Future enhancement could add this with better data on caregiving roles
+
+        return is_full_time_student | is_disabled

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

@@ -0,0 +1,44 @@
+from policyengine_us.model_api import *
+
+
+class tx_ccs_work_requirement_eligible(Variable):
+    value_type = bool
+    entity = SPMUnit
+    label = "Texas CCS work requirement eligible"
+    definition_period = MONTH
+    reference = "https://www.law.cornell.edu/regulations/texas/40-Tex-Admin-Code-SS-809-56"
+    defined_for = StateCode.TX
+
+    def formula(spm_unit, period, parameters):
+        p = parameters(period).gov.states.tx.twc.ccs.work_requirements
+
+        person = spm_unit.members
+        is_head_or_spouse = person("is_tax_unit_head_or_spouse", period)
+        is_exempt = person("tx_ccs_work_exempt", period)
+        work_hours = person("weekly_hours_worked", period.this_year)
+
+        # Count non-exempt parents and calculate their total work hours
+        is_non_exempt_parent = is_head_or_spouse & ~is_exempt
+        num_non_exempt_parents = spm_unit.sum(is_non_exempt_parent)
+        total_work_hours = spm_unit.sum(
+            where(is_non_exempt_parent, work_hours, 0)
+        )
+
+        # Determine work hours requirement based on non-exempt parents
+        # If 0-1 non-exempt parents: 25 hours
+        # If 2+ non-exempt parents: 50 hours
+        requirement = where(
+            num_non_exempt_parents > 1, p.two_parent, p.single_parent
+        )
+
+        # Check each parent individually
+        # A parent meets requirements if they are:
+        # - Exempt from work, OR
+        # - Part of a household that meets the work hour requirement
+        household_meets_work_requirement = total_work_hours >= requirement
+        parent_meets_requirement = is_exempt | household_meets_work_requirement
+
+        # SPM unit is eligible if ALL parents meet requirements
+        # (Non-parents automatically pass)
+        person_eligible = parent_meets_requirement | ~is_head_or_spouse
+        return spm_unit.all(person_eligible)

policyengine_us/variables/gov/states/tx/twc/ccs/payment/tx_ccs_care_schedule.py

@@ -0,0 +1,18 @@
+from policyengine_us.model_api import *
+
+
+class TXCCSCareSchedule(Enum):
+    FULL_TIME = "Full Time"
+    PART_TIME = "Part Time"
+    BLENDED = "Blended"
+
+
+class tx_ccs_care_schedule(Variable):
+    value_type = Enum
+    possible_values = TXCCSCareSchedule
+    default_value = TXCCSCareSchedule.FULL_TIME
+    entity = Person
+    definition_period = MONTH
+    label = "Texas Child Care Services (CCS) care schedule"
+    defined_for = StateCode.TX
+    reference = "https://www.twc.texas.gov/sites/default/files/ccel/docs/bcy25-board-max-provider-payment-rates-4-age-groups-twc.pdf"

policyengine_us/variables/gov/states/tx/twc/ccs/payment/tx_ccs_payment_rate.py

@@ -0,0 +1,36 @@
+from policyengine_us.model_api import *
+
+
+class tx_ccs_payment_rate(Variable):
+    value_type = float
+    entity = Person
+    label = "Texas Child Care Services (CCS) payment amount"
+    unit = USD
+    definition_period = MONTH
+    defined_for = "tx_ccs_eligible_child"
+    reference = "https://www.twc.texas.gov/sites/default/files/ccel/docs/bcy25-board-max-provider-payment-rates-4-age-groups-twc.pdf#page=9"
+
+    def formula(person, period, parameters):
+        # Get the household's workforce board region
+        household = person.household
+        region = household("tx_ccs_workforce_board_region", period)
+
+        # Get the payment parameters
+        p = parameters(period).gov.states.tx.twc.ccs.payment
+
+        # Get the provider characteristics
+        provider_type = person("tx_ccs_provider_type", period)
+        provider_rating = person("tx_ccs_provider_rating", period)
+        age_category = person("tx_ccs_child_age_category", period)
+        care_schedule = person("tx_ccs_care_schedule", period)
+
+        # Calculate monthly payment based on region-specific rates
+        attending_days_per_month = person(
+            "childcare_attending_days_per_month", period.this_year
+        )
+        return (
+            p.rates[region][provider_type][provider_rating][age_category][
+                care_schedule
+            ]
+            * attending_days_per_month
+        )

policyengine_us/variables/gov/states/tx/twc/ccs/payment/tx_ccs_provider_rating.py

@@ -0,0 +1,21 @@
+from policyengine_us.model_api import *
+
+
+class TXCCSProviderRating(Enum):
+    REG = "Regular"
+    TRS2 = "Texas Rising Star 2"
+    TRS3 = "Texas Rising Star 3"
+    TRS4 = "Texas Rising Star 4"
+    TSR = "Texas School Ready"
+    NONE = "None"
+
+
+class tx_ccs_provider_rating(Variable):
+    value_type = Enum
+    possible_values = TXCCSProviderRating
+    default_value = TXCCSProviderRating.REG
+    entity = Person
+    definition_period = MONTH
+    label = "Texas Child Care Services (CCS) provider rating"
+    defined_for = StateCode.TX
+    reference = "https://www.twc.texas.gov/sites/default/files/ccel/docs/bcy25-board-max-provider-payment-rates-4-age-groups-twc.pdf"

policyengine_us/variables/gov/states/tx/twc/ccs/payment/tx_ccs_provider_type.py

@@ -0,0 +1,19 @@
+from policyengine_us.model_api import *
+
+
+class TXCCSProviderType(Enum):
+    LCCC = "Licensed Child Care Center"
+    LCCH = "Licensed Child Care Home"
+    RCCH = "Registered Child Care Home"
+    RELATIVE = "Relative Care"
+
+
+class tx_ccs_provider_type(Variable):
+    value_type = Enum
+    possible_values = TXCCSProviderType
+    default_value = TXCCSProviderType.LCCC
+    entity = Person
+    definition_period = MONTH
+    label = "Texas Child Care Services (CCS) provider type"
+    defined_for = StateCode.TX
+    reference = "https://www.twc.texas.gov/sites/default/files/ccel/docs/bcy25-board-max-provider-payment-rates-4-age-groups-twc.pdf"

policyengine_us/variables/gov/states/tx/twc/ccs/tx_ccs.py

@@ -0,0 +1,21 @@
+from policyengine_us.model_api import *
+
+
+class tx_ccs(Variable):
+    value_type = float
+    entity = SPMUnit
+    unit = USD
+    label = "Texas Child Care Services (CC) program benefit amount"
+    definition_period = MONTH
+    defined_for = "tx_ccs_eligible"
+
+    def formula(spm_unit, period, parameters):
+        copay = spm_unit("tx_ccs_copay", period)
+        maximum_payment = add(spm_unit, period, ["tx_ccs_payment_rate"])
+        pre_subsidy_childcare_expense = spm_unit(
+            "spm_unit_pre_subsidy_childcare_expenses", period
+        )
+        uncapped_subsidy_amount = max_(
+            pre_subsidy_childcare_expense - copay, 0
+        )
+        return min_(uncapped_subsidy_amount, maximum_payment)

policyengine_us/variables/gov/states/tx/twc/ccs/tx_ccs_child_age_category.py

@@ -0,0 +1,41 @@
+from policyengine_us.model_api import *
+
+
+class TexasCCSChildAgeCategory(Enum):
+    INFANT = "Infant"
+    TODDLER = "Toddler"
+    PRESCHOOL = "Preschool"
+    SCHOOL_AGE = "School Age"
+
+
+class tx_ccs_child_age_category(Variable):
+    value_type = Enum
+    entity = Person
+    possible_values = TexasCCSChildAgeCategory
+    default_value = TexasCCSChildAgeCategory.INFANT
+    definition_period = MONTH
+    defined_for = StateCode.TX
+    label = "Texas Child Care Services (CCS) child age category"
+    reference = (
+        "https://regulations.justia.com/states/texas/title-40/part-20/chapter-809/subchapter-b/section-809-20/",
+        "https://www.twc.texas.gov/programs/child-care-services",
+    )
+
+    def formula(person, period, parameters):
+        # Get child's age in years (convert to months for infant threshold)
+        age_years = person("age", period.this_year)
+        age_months = age_years * MONTHS_IN_YEAR
+        p = parameters(period).gov.states.tx.twc.ccs.age_threshold
+        return select(
+            [
+                age_months < p.infant,  # Under 18 months = Infant
+                age_years < p.toddler,  # Under 3 years = Toddler
+                age_years < p.school_age,  # Under 6 years = Preschool
+            ],
+            [
+                TexasCCSChildAgeCategory.INFANT,
+                TexasCCSChildAgeCategory.TODDLER,
+                TexasCCSChildAgeCategory.PRESCHOOL,
+            ],
+            default=TexasCCSChildAgeCategory.SCHOOL_AGE,
+        )

policyengine_us/variables/gov/states/tx/twc/ccs/tx_ccs_countable_income.py

@@ -0,0 +1,13 @@
+from policyengine_us.model_api import *
+
+
+class tx_ccs_countable_income(Variable):
+    value_type = float
+    entity = SPMUnit
+    definition_period = MONTH
+    label = "Texas Child Care Services countable income"
+    reference = "http://txrules.elaws.us/rule/title40_chapter809_sec.809.44"
+    unit = USD
+    defined_for = StateCode.TX
+
+    adds = "gov.states.tx.twc.ccs.income.sources"

policyengine_us/variables/gov/states/tx/twc/ccs/tx_ccs_maximum_payment.py

@@ -0,0 +1,15 @@
+from policyengine_us.model_api import *
+
+
+class tx_ccs_maximum_payment(Variable):
+    value_type = float
+    entity = SPMUnit
+    label = "Texas Child Care Services program maximum payment"
+    unit = USD
+    definition_period = MONTH
+    defined_for = "tx_ccs_eligible"
+
+    def formula(spm_unit, period, parameters):
+        total_reimbursement = add(spm_unit, period, ["tx_ccs_payment_rate"])
+        parent_fee = spm_unit("tx_ccs_copay", period)
+        return max_(total_reimbursement - parent_fee, 0)

policyengine_us/variables/gov/states/tx/twc/ccs/tx_ccs_workforce_board_region.py

@@ -0,0 +1,68 @@
+from policyengine_us.model_api import *
+
+
+class TXCCSWorkforceBoardRegion(Enum):
+    PANHANDLE = "Panhandle"  # WDA 1
+    SOUTH_PLAINS = "South Plains"  # WDA 2
+    NORTH_TEXAS = "North Texas"  # WDA 3
+    NORTH_CENTRAL = "North Central"  # WDA 4
+    TARRANT_COUNTY = "Tarrant County"  # WDA 5
+    DALLAS_COUNTY = "Dallas County"  # WDA 6
+    NORTHEAST_TEXAS = "Northeast Texas"  # WDA 7
+    EAST_TEXAS = "East Texas"  # WDA 8
+    WEST_CENTRAL = "West Central"  # WDA 9
+    BORDERPLEX = "Borderplex"  # WDA 10
+    PERMIAN_BASIN = "Permian Basin"  # WDA 11
+    CONCHO_VALLEY = "Concho Valley"  # WDA 12
+    HEART_OF_TEXAS = "Heart of Texas"  # WDA 13
+    CAPITAL_AREA = "Capital Area"  # WDA 14
+    RURAL_CAPITAL = "Rural Capital"  # WDA 15
+    BRAZOS_VALLEY = "Brazos Valley"  # WDA 16
+    DEEP_EAST = "Deep East"  # WDA 17
+    SOUTHEAST = "Southeast"  # WDA 18
+    GOLDEN_CRESCENT = "Golden Crescent"  # WDA 19
+    ALAMO = "Alamo"  # WDA 20
+    SOUTH_TEXAS = "South Texas"  # WDA 21
+    COASTAL_BEND = "Coastal Bend"  # WDA 22
+    LOWER_RIO = "Lower Rio"  # WDA 23
+    CAMERON_COUNTY = "Cameron County"  # WDA 24
+    TEXOMA = "Texoma"  # WDA 25
+    CENTRAL_TEXAS = "Central Texas"  # WDA 26
+    MIDDLE_RIO = "Middle Rio"  # WDA 27
+    GULF_COAST = "Gulf Coast"  # WDA 28
+
+
+class tx_ccs_workforce_board_region(Variable):
+    value_type = Enum
+    possible_values = TXCCSWorkforceBoardRegion
+    default_value = TXCCSWorkforceBoardRegion.PANHANDLE
+    entity = Household
+    definition_period = YEAR
+    label = "Texas CCS workforce board region"
+    defined_for = StateCode.TX
+    reference = [
+        "https://www.twc.texas.gov/sites/default/files/wf/docs/workforce-board-directory-twc.pdf",
+        "https://www.twc.texas.gov/sites/default/files/ccel/docs/bcy25-board-max-provider-payment-rates-4-age-groups-twc.pdf",
+    ]
+
+    def formula(household, period, parameters):
+        county = household("county_str", period)
+        p = parameters(period).gov.states.tx.twc.ccs.region
+
+        # Dynamically build conditions and results from enum
+        conditions = []
+        results = []
+
+        for region_enum in TXCCSWorkforceBoardRegion:
+            # Convert enum name to parameter name (PANHANDLE -> panhandle)
+            param_name = region_enum.name.lower()
+            region_param = getattr(p, param_name)
+
+            conditions.append(np.isin(county, region_param))
+            results.append(region_enum)
+
+        return select(
+            conditions,
+            results,
+            default=TXCCSWorkforceBoardRegion.PANHANDLE,
+        )

policyengine_us/variables/gov/states/wa/dshs/tanf/benefit/wa_tanf_payment_standard.py

@@ -0,0 +1,22 @@
+from policyengine_us.model_api import *
+
+
+class wa_tanf_payment_standard(Variable):
+    value_type = float
+    entity = SPMUnit
+    label = "Washington TANF payment standard"
+    unit = USD
+    definition_period = MONTH
+    reference = "https://app.leg.wa.gov/wac/default.aspx?cite=388-478-0020"
+    defined_for = StateCode.WA
+
+    def formula(spm_unit, period, parameters):
+        # Get payment standard by family size per WAC 388-478-0020
+        p = parameters(period).gov.states.wa.dshs.tanf
+
+        # Get assistance unit size, capped at maximum table value (10)
+        size = spm_unit("spm_unit_size", period)
+        size_capped = min_(size, p.maximum_family_size)
+
+        # Look up payment standard for this family size
+        return p.payment_standard.amount[size_capped]

policyengine_us/variables/gov/states/wa/dshs/tanf/eligibility/wa_tanf_eligible.py

@@ -0,0 +1,42 @@
+from policyengine_us.model_api import *
+
+
+class wa_tanf_eligible(Variable):
+    value_type = bool
+    entity = SPMUnit
+    label = "Washington TANF eligible"
+    definition_period = MONTH
+    reference = "https://app.leg.wa.gov/wac/default.aspx?cite=388-400-0005"
+    defined_for = StateCode.WA
+
+    def formula(spm_unit, period, parameters):
+        person = spm_unit.members
+
+        # Must meet demographic requirements (minor child with deprived parent
+        # OR pregnant woman)
+        # Per WAC 388-400-0005, eligibility follows federal TANF demographic rules
+        demographic_eligible = spm_unit("is_demographic_tanf_eligible", period)
+
+        # Must have at least one U.S. citizen or qualified immigrant
+        # Per WAC 388-424-0001, follows federal immigration eligibility
+        has_citizen = spm_unit.any(
+            person("is_citizen_or_legal_immigrant", period)
+        )
+
+        # Must meet income eligibility (gross earned income < limit)
+        # Per WAC 388-478-0035
+        income_eligible = spm_unit("wa_tanf_income_eligible", period)
+
+        # Must meet resource eligibility (countable resources <= $6,000)
+        # Per WAC 388-470-0045
+        resources_eligible = spm_unit(
+            "wa_tanf_resources_eligible", period.this_year
+        )
+
+        # All requirements must be met
+        return (
+            demographic_eligible
+            & has_citizen
+            & income_eligible
+            & resources_eligible
+        )

policyengine_us/variables/gov/states/wa/dshs/tanf/eligibility/wa_tanf_income_eligible.py

@@ -0,0 +1,31 @@
+from policyengine_us.model_api import *
+
+
+class wa_tanf_income_eligible(Variable):
+    value_type = bool
+    entity = SPMUnit
+    label = "Washington TANF income eligible"
+    definition_period = MONTH
+    reference = (
+        "https://app.leg.wa.gov/wac/default.aspx?cite=388-478-0035",
+        "https://app.leg.wa.gov/wac/default.aspx?cite=388-450-0170",
+    )
+    defined_for = StateCode.WA
+
+    def formula(spm_unit, period, parameters):
+        # Get gross earned income from federal TANF variable
+        gross_earned = add(spm_unit, period, ["tanf_gross_earned_income"])
+
+        # Get maximum earned income limits by family size
+        # Per WAC 388-478-0035, these limits "include the $500 family
+        # earnings deduction" in their calculation
+        p = parameters(period).gov.states.wa.dshs.tanf
+
+        # Get household size, capped at maximum for which limits are defined
+        size = spm_unit("spm_unit_size", period)
+        size_capped = min_(size, p.maximum_family_size)
+
+        # Gross earned income must be at or below the limit
+        # Note: Unlike some states, WA tests GROSS income (not countable)
+        # against published limits that already factor in the $500 disregard
+        return gross_earned <= p.income.limit[size_capped]

policyengine_us/variables/gov/states/wa/dshs/tanf/income/wa_tanf_countable_earned_income.py

@@ -0,0 +1,33 @@
+from policyengine_us.model_api import *
+
+
+class wa_tanf_countable_earned_income(Variable):
+    value_type = float
+    entity = SPMUnit
+    label = "Washington TANF countable earned income"
+    unit = USD
+    definition_period = MONTH
+    reference = "https://app.leg.wa.gov/wac/default.aspx?cite=388-450-0170"
+    defined_for = StateCode.WA
+
+    def formula(spm_unit, period, parameters):
+        # Get gross earned income from federal TANF variable
+        gross_earned = add(spm_unit, period, ["tanf_gross_earned_income"])
+
+        # Apply earned income disregard per WAC 388-450-0170:
+        # "We start by deducting the first $500 of the total household's
+        # earned income. We then subtract 50% of the remaining monthly
+        # gross earned income."
+        p = parameters(
+            period
+        ).gov.states.wa.dshs.tanf.income.deductions.earned_income_disregard
+
+        # Step 1: Deduct flat $500 family earnings disregard
+        remainder = max_(gross_earned - p.amount, 0)
+
+        # Step 2: Subtract (disregard) 50% of remaining income
+        # Per WAC 388-450-0170(3): "subtract 50% of the remaining...income"
+        amount_disregarded = remainder * p.percentage_disregarded
+
+        # Countable earned income = remainder - amount disregarded
+        return remainder - amount_disregarded

policyengine_us/variables/gov/states/wa/dshs/tanf/income/wa_tanf_countable_income.py

@@ -0,0 +1,16 @@
+from policyengine_us.model_api import *
+
+
+class wa_tanf_countable_income(Variable):
+    value_type = float
+    entity = SPMUnit
+    label = "Washington TANF countable income"
+    unit = USD
+    definition_period = MONTH
+    reference = "https://app.leg.wa.gov/wac/default.aspx?cite=388-450-0165"
+    defined_for = StateCode.WA
+
+    adds = [
+        "wa_tanf_countable_earned_income",
+        "tanf_gross_unearned_income",
+    ]

policyengine_us/variables/gov/states/wa/dshs/tanf/wa_tanf.py

@@ -0,0 +1,34 @@
+from policyengine_us.model_api import *
+
+
+class wa_tanf(Variable):
+    value_type = float
+    entity = SPMUnit
+    label = "Washington Temporary Assistance for Needy Families (TANF)"
+    unit = USD
+    definition_period = MONTH
+    reference = (
+        "https://app.leg.wa.gov/wac/default.aspx?cite=388-478-0020",
+        "https://app.leg.wa.gov/wac/default.aspx?cite=388-450-0165",
+    )
+    defined_for = "wa_tanf_eligible"
+
+    def formula(spm_unit, period, parameters):
+        # Get payment standard based on assistance unit size
+        payment_standard = spm_unit("wa_tanf_payment_standard", period)
+
+        # Get countable income (after all disregards and deductions)
+        countable_income = spm_unit("wa_tanf_countable_income", period)
+
+        # Calculate benefit per WAC 388-450-0165:
+        # "The department calculates the amount of your cash assistance
+        # by subtracting your AU's countable income from the applicable
+        # payment standard."
+        grant_before_cap = max_(payment_standard - countable_income, 0)
+
+        # Apply maximum grant cap (unique to Washington)
+        # Per DSHS manual, grants cannot exceed $1,338
+        # regardless of family size (affects families of 8+)
+        p = parameters(period).gov.states.wa.dshs.tanf.payment_standard
+
+        return min_(grant_before_cap, p.maximum_amount)

policyengine_us/variables/gov/states/wa/dshs/tanf/wa_tanf_resources_eligible.py

@@ -6,9 +6,10 @@ class wa_tanf_resources_eligible(Variable):
     entity = SPMUnit
     label = "Washington TANF resources eligible"
     definition_period = YEAR
+    reference = "https://app.leg.wa.gov/wac/default.aspx?cite=388-470-0005"
     defined_for = StateCode.WA
 
     def formula(spm_unit, period, parameters):
-        p = parameters(period).gov.states.wa.dshs.tanf.eligibility.resources
+        p = parameters(period).gov.states.wa.dshs.tanf
         countable_resources = spm_unit("wa_tanf_countable_resources", period)
-        return countable_resources <= p.limit
+        return countable_resources <= p.resource_limit

policyengine_us/variables/gov/states/wi/tax/income/credits/married_couple/wi_married_couple_credit.py

@@ -20,11 +20,13 @@ class wi_married_couple_credit(Variable):
         fstatus = tax_unit("filing_status", period)
         eligible = fstatus == fstatus.possible_values.JOINT
         p = parameters(period).gov.states.wi.tax.income.credits
-        income = add(tax_unit.members, period, p.married_couple.income_sources)
-        is_head = tax_unit.members("is_tax_unit_head", period)
-        is_spouse = tax_unit.members("is_tax_unit_spouse", period)
-        head_income = tax_unit.sum(is_head * income)
-        spouse_income = tax_unit.sum(is_spouse * income)
+        person = tax_unit.members
+        income = add(person, period, p.married_couple.income_sources)
+        floored_income = max_(0, income)
+        is_head = person("is_tax_unit_head", period)
+        is_spouse = person("is_tax_unit_spouse", period)
+        head_income = tax_unit.sum(is_head * floored_income)
+        spouse_income = tax_unit.sum(is_spouse * floored_income)
         lower_income = min_(head_income, spouse_income)
         return min_(
             eligible * lower_income * p.married_couple.rate,

policyengine_us/variables/gov/territories/pr/tax/income/gradual_adjustment/pr_gradual_adjustment_amount.py

@@ -0,0 +1,23 @@
+from policyengine_us.model_api import *
+
+
+class pr_gradual_adjustment_amount(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Puerto Rico gradual adjustment amount"
+    documentation = (
+        "An additional amount added to tax amount for high income filers."
+    )
+    unit = USD
+    definition_period = YEAR
+    defined_for = "pr_gradual_adjustment_eligible"
+    reference = "https://hacienda.pr.gov/sites/default/files/individuals_2024_rev._jul_12_24_9-30-24_informative.pdf#page=3"
+
+    def formula(tax_unit, period, parameters):
+        p = parameters(period).gov.territories.pr.tax.income.gradual_adjustment
+        net_taxable_income = tax_unit("pr_net_taxable_income", period)
+        amount = (net_taxable_income - p.threshold) * p.rate
+        exemptions = tax_unit("pr_exemptions", period)
+        limit = p.adjustment_limit_basis + p.exemption_rate * exemptions
+
+        return min_(amount, limit)

policyengine_us/variables/gov/territories/pr/tax/income/gradual_adjustment/pr_gradual_adjustment_eligible.py

@@ -0,0 +1,16 @@
+from policyengine_us.model_api import *
+
+
+class pr_gradual_adjustment_eligible(Variable):
+    value_type = bool
+    entity = TaxUnit
+    label = "Puerto Rico gradual adjustment eligibility"
+    definition_period = YEAR
+    defined_for = StateCode.PR
+    reference = "https://hacienda.pr.gov/sites/default/files/individuals_2024_rev._jul_12_24_9-30-24_informative.pdf#page=3"
+
+    def formula(tax_unit, period, parameters):
+        p = parameters(period).gov.territories.pr.tax.income.gradual_adjustment
+        net_taxable_income = tax_unit("pr_net_taxable_income", period)
+
+        return net_taxable_income > p.threshold

policyengine_us/variables/gov/territories/pr/tax/income/pr_agi.py

@@ -8,4 +8,14 @@ class pr_agi(Variable):
     unit = USD
     definition_period = YEAR
     defined_for = StateCode.PR
-    reference = "https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1005/subchapter-a/30103/"
+    reference = (
+        "https://hacienda.pr.gov/sites/default/files/individuals_2024_rev._jul_12_24_9-30-24_informative.pdf#page=2",
+        "https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1005/subchapter-a/30103/",
+    )
+
+    # Discrepancy: legal code defines Puerto Rico AGI as gross income minus deductions and exemptions, among other items
+    def formula(tax_unit, period, parameters):
+        # person = tax_unit.members
+        total_income = add(tax_unit, period, ["pr_gross_income"])
+        alimony_paid = add(tax_unit, period, ["alimony_expense"])
+        return max_(0, total_income - alimony_paid)