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

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

@@ -8,4 +8,14 @@ class pr_agi_person(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/",
+    )
+
+    def formula(person, period, parameters):
+        filing_status = person.tax_unit("filing_status", period)
+        filing_statuses = filing_status.possible_values
+        agi_taxunit = person.tax_unit("pr_agi", period)
+        frac = where(filing_status == filing_statuses.JOINT, 0.5, 1.0)
+        return agi_taxunit * frac

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

@@ -0,0 +1,14 @@
+from policyengine_us.model_api import *
+
+
+class pr_income_tax(Variable):
+    value_type = float
+    unit = USD
+    entity = TaxUnit
+    label = "Puerto Rico income tax"
+    definition_period = YEAR
+    reference = "https://hacienda.pr.gov/sites/default/files/individuals_2024_rev._jul_12_24_9-30-24_informative.pdf#page=3"
+    defined_for = StateCode.PR
+
+    adds = ["pr_regular_tax_before_credits"]
+    subtracts = ["pr_refundable_credits"]

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

@@ -0,0 +1,16 @@
+from policyengine_us.model_api import *
+
+
+class pr_normal_tax(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Puerto Rico normal tax"
+    unit = USD
+    definition_period = YEAR
+    defined_for = StateCode.PR
+    reference = "https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1004/subchapter-a/30061/"
+
+    def formula(tax_unit, period, parameters):
+        p = parameters(period).gov.territories.pr.tax.income.tax_rate
+        net_income = tax_unit("pr_net_taxable_income", period)
+        return p.amount.calc(net_income)

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

@@ -0,0 +1,20 @@
+from policyengine_us.model_api import *
+
+
+class pr_regular_tax_before_credits(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Puerto Rico regular tax before credits"
+    unit = USD
+    definition_period = YEAR
+    defined_for = StateCode.PR
+    reference = "https://hacienda.pr.gov/sites/default/files/inst_individuals_2023.pdf#page=19"
+
+    def formula(tax_unit, period, parameters):
+        p = parameters(period).gov.territories.pr.tax.income.regular_tax
+        gross_income = tax_unit("pr_gross_income", period)
+        total_normal_tax = add(
+            tax_unit, period, ["pr_normal_tax", "pr_gradual_adjustment_amount"]
+        )
+
+        return total_normal_tax * p.percentage.calc(gross_income)

policyengine_us/variables/gov/territories/pr/tax/income/taxable_income/deductions/pr_deductions.py

@@ -0,0 +1,13 @@
+from policyengine_us.model_api import *
+
+
+class pr_deductions(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Puerto Rico deductions"
+    unit = USD
+    reference = "https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1005/subchapter-c/30135/"
+    definition_period = YEAR
+    defined_for = StateCode.PR
+
+    adds = "gov.territories.pr.tax.income.taxable_income.deductions.sources"

policyengine_us/variables/gov/territories/pr/tax/income/taxable_income/exemptions/pr_exemptions.py

@@ -0,0 +1,13 @@
+from policyengine_us.model_api import *
+
+
+class pr_exemptions(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Puerto Rico exemptions"
+    definition_period = YEAR
+    unit = USD
+    reference = "https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1005/subchapter-c/30138/"
+    defined_for = StateCode.PR
+
+    adds = "gov.territories.pr.tax.income.taxable_income.exemptions.sources"

policyengine_us/variables/gov/territories/pr/tax/income/taxable_income/pr_net_taxable_income.py

@@ -0,0 +1,17 @@
+from policyengine_us.model_api import *
+
+
+class pr_net_taxable_income(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Puerto Rico net taxable income"
+    reference = "https://hacienda.pr.gov/sites/default/files/individuals_2024_rev._jul_12_24_9-30-24_informative.pdf#page=2"
+    unit = USD
+    definition_period = YEAR
+    defined_for = StateCode.PR
+
+    def formula(tax_unit, period, parameters):
+        agi = tax_unit("pr_agi", period)
+        exemptions = tax_unit("pr_exemptions", period)
+        deductions = tax_unit("pr_deductions", period)
+        return max_(0, agi - exemptions - deductions)

policyengine_us/variables/gov/usda/csfp/commodity_supplemental_food_program_eligible.py

@@ -15,6 +15,11 @@ class commodity_supplemental_food_program_eligible(Variable):
         age = person("age", period)
 
         age_eligible = age >= p.min_age
-        income_eligible = fpg <= p.fpg_limit
-
+        federal_income_eligible = fpg <= p.fpg_limit
+        tx_income_eligible = person("tx_dta_csfp_income_eligible", period)
+        state_code = person.household("state_code", period)
+        in_tx = state_code == StateCode.TX
+        income_eligible = where(
+            in_tx, tx_income_eligible, federal_income_eligible
+        )
         return age_eligible & income_eligible

policyengine_us/variables/gov/usda/snap/eligibility/student/is_snap_higher_ed_student.py

@@ -0,0 +1,17 @@
+from policyengine_us.model_api import *
+
+
+class is_snap_higher_ed_student(Variable):
+    value_type = bool
+    entity = Person
+    label = "Is a higher education student for SNAP purposes"
+    definition_period = YEAR
+    reference = "https://www.law.cornell.edu/uscode/text/7/2015#e"
+
+    def formula(person, period, parameters):
+        # Students enrolled at least half-time in higher education
+        # The statute covers half-time or more enrollment
+        is_full_time_student = person("is_full_time_college_student", period)
+        is_part_time_student = person("is_part_time_college_student", period)
+
+        return is_full_time_student | is_part_time_student

policyengine_us/variables/gov/usda/snap/eligibility/student/is_snap_ineligible_student.py

@@ -5,24 +5,56 @@ class is_snap_ineligible_student(Variable):
     value_type = bool
     entity = Person
     label = "Is an ineligible student for SNAP"
-    documentation = "Whether this person is an ineligible student for SNAP and can not be counted towards the household size"
     definition_period = YEAR
-    reference = "https://www.law.cornell.edu/uscode/text/7/2015"
+    reference = "https://www.law.cornell.edu/uscode/text/7/2015#e"
 
     def formula(person, period, parameters):
-        student = person(
-            "is_full_time_student", period
-        )  # part-time students should also count
+        # Base rule: Students enrolled at least half-time in higher education
+        # are ineligible (K-12 students are not affected by this rule)
+        is_higher_ed_student = person("is_snap_higher_ed_student", period)
+
+        # Eight statutory exceptions that make students eligible:
+
+        # Exception 1: Under 18 or age 50 or older
         age = person("age", period)
         p = parameters(period).gov.usda.snap.student
-        age_eligible = p.age_threshold.calc(age)
-        disabled = person("is_disabled", period)
-        hours_worked = person("weekly_hours_worked", period)
-        hours_eligible = hours_worked >= p.working_hours_threshold
-        # The parental status applies to children under 6 (under 12
-        # if no care available)
-        # Single parents with children under 12 are also eligible
-        is_parent = person("is_parent", period)
-        return student & ~(
-            age_eligible | disabled | hours_eligible | is_parent
+        meets_age_exception = p.age_threshold.calc(age)
+
+        # Exception 2: Not physically or mentally fit (disabled)
+        meets_disability_exception = person("is_disabled", period)
+
+        # Exception 3: Assignment through workforce/employment programs
+        # (WIOA, career/technical ed, remedial/basic education)
+        # Not modeled
+
+        # Exception 4: Employed at least 20 hours per week or work-study
+        meets_work_hours_exception = person(
+            "meets_snap_work_exception", period
         )
+
+        # Exception 5: Parent with responsibility for dependent child under 6,
+        # or child 6-11 when adequate child care is not available
+        # Exception 8: Single parent enrolled full-time with responsibility
+        # for dependent child under 12
+        # (Exceptions 5 and 8 are implemented together)
+        meets_parent_exception = person("meets_snap_parent_exception", period)
+
+        # Exception 6: Receiving TANF benefits (part A of title IV)
+        tanf = person("tanf_person", period)
+        receives_tanf = tanf > 0
+
+        # Exception 7: Enrolled as result of participation in work incentive
+        # program under title IV (TANF work programs) or successor programs
+        # Not modeled
+
+        # Student is INELIGIBLE if they are a higher ed student AND
+        # they do NOT meet ANY of the eight exceptions
+        meets_any_exception = (
+            meets_age_exception
+            | meets_disability_exception
+            | meets_work_hours_exception
+            | meets_parent_exception
+            | receives_tanf
+        )
+
+        return is_higher_ed_student & ~meets_any_exception

policyengine_us/variables/gov/usda/snap/eligibility/student/meets_snap_parent_exception.py

@@ -0,0 +1,42 @@
+from policyengine_us.model_api import *
+
+
+class meets_snap_parent_exception(Variable):
+    value_type = bool
+    entity = Person
+    label = "Meets SNAP student parent exception"
+    definition_period = YEAR
+    reference = (
+        "https://www.law.cornell.edu/uscode/text/7/2015#e_5, "
+        "https://www.law.cornell.edu/uscode/text/7/2015#e_8"
+    )
+
+    def formula(person, period, parameters):
+        # Exception 5: Parent with responsibility for dependent child under 6,
+        # Or child 6-11 when adequate child care is not available (not modeled)
+        # Exception 8: Single parent enrolled full-time with responsibility
+        # for dependent child under 12
+        is_parent = person("is_tax_unit_head_or_spouse", period)
+        spm_unit = person.spm_unit
+        parent_count = spm_unit.sum(is_parent)
+
+        # Check if there are children in the household under the age thresholds
+        p = parameters(period).gov.usda.snap.student.child_age_limit
+        household_member_ages = spm_unit.members("age", period)
+        has_child_under_two_parent_limit = spm_unit.any(
+            household_member_ages < p.two_parent
+        )
+        has_child_under_single_parent_limit = spm_unit.any(
+            household_member_ages < p.single_parent
+        )
+
+        # Two-parent households need child under 6
+        # Single parent households need child under 12, enrolled full-time
+        is_full_time_student = person("is_full_time_college_student", period)
+        parent_exception_requirement = where(
+            parent_count > 1,
+            has_child_under_two_parent_limit,
+            has_child_under_single_parent_limit & is_full_time_student,
+        )
+
+        return is_parent & parent_exception_requirement

policyengine_us/variables/gov/usda/snap/eligibility/student/meets_snap_work_exception.py

@@ -0,0 +1,22 @@
+from policyengine_us.model_api import *
+
+
+class meets_snap_work_exception(Variable):
+    value_type = bool
+    entity = Person
+    label = "Meets SNAP student work exception"
+    definition_period = YEAR
+    reference = "https://www.law.cornell.edu/uscode/text/7/2015#e_4"
+
+    def formula(person, period, parameters):
+        # Exception 4: Employed at least 20 hours per week or work-study
+        hours_worked = person("weekly_hours_worked_before_lsr", period)
+        p = parameters(period).gov.usda.snap.student
+        meets_hours_requirement = hours_worked >= p.working_hours_threshold
+
+        # Or participating in federal/state work-study
+        participates_in_work_study = person(
+            "is_federal_work_study_participant", period
+        )
+
+        return meets_hours_requirement | participates_in_work_study

policyengine_us/variables/gov/usda/snap/eligibility/work_requirements/meets_snap_abawd_work_requirements.py

@@ -11,7 +11,9 @@ class meets_snap_abawd_work_requirements(Variable):
     def formula(person, period, parameters):
         p = parameters(period).gov.usda.snap.work_requirements.abawd
         age = person("monthly_age", period)
-        weekly_hours_worked = person("weekly_hours_worked", period.this_year)
+        weekly_hours_worked = person(
+            "weekly_hours_worked_before_lsr", period.this_year
+        )
         # Work at least 20 hours a week
         is_working = weekly_hours_worked >= p.weekly_hours_threshold
         # Adults within an age range are exempt

policyengine_us/variables/gov/usda/snap/eligibility/work_requirements/meets_snap_general_work_requirements.py

@@ -13,7 +13,9 @@ class meets_snap_general_work_requirements(Variable):
     def formula(person, period, parameters):
         p = parameters(period).gov.usda.snap.work_requirements.general
         age = person("monthly_age", period)
-        weekly_hours_worked = person("weekly_hours_worked", period.this_year)
+        weekly_hours_worked = person(
+            "weekly_hours_worked_before_lsr", period.this_year
+        )
         # Under 16 or 60 years of age or older are exempted
         worked_exempted_age = p.age_threshold.exempted.calc(age)
         # Unable to work due to a physical or mental limitation

policyengine_us/variables/gov/usda/snap/income/deductions/self_employment/snap_self_employment_expense_deduction.py

@@ -14,7 +14,7 @@ class snap_self_employment_expense_deduction(Variable):
 
     def formula(spm_unit, period, parameters):
         self_employment_income = add(
-            spm_unit, period, ["self_employment_income"]
+            spm_unit, period, ["self_employment_income_before_lsr"]
         )
         expenses = spm_unit("snap_self_employment_income_expense", period)
         p = parameters(period).gov.usda.snap.income.deductions.self_employment

policyengine_us/variables/gov/usda/snap/income/deductions/self_employment/snap_self_employment_income_after_expense_deduction.py

@@ -10,7 +10,7 @@ class snap_self_employment_income_after_expense_deduction(Variable):
 
     def formula(spm_unit, period, parameters):
         self_employment_income = add(
-            spm_unit, period, ["self_employment_income"]
+            spm_unit, period, ["self_employment_income_before_lsr"]
         )
         expense_deduction = spm_unit(
             "snap_self_employment_expense_deduction", period

policyengine_us/variables/gov/usda/snap/income/deductions/snap_dependent_care_deduction.py

@@ -10,4 +10,8 @@ class snap_dependent_care_deduction(Variable):
     definition_period = MONTH
     reference = "https://www.law.cornell.edu/uscode/text/7/2014#e_3"
 
-    adds = ["childcare_expenses"]
+    # Use pre-subsidy expenses to avoid circular dependency
+    # (childcare subsidies depend on income, which would create a
+    # circular dependency if SNAP deductions depended on subsidized
+    # childcare expenses).
+    adds = ["pre_subsidy_childcare_expenses"]

policyengine_us/variables/gov/usda/snap/income/snap_countable_earner.py

@@ -7,7 +7,18 @@ class snap_countable_earner(Variable):
     label = "Countable income earner"
     documentation = "Whether this person's earned income is counted for SNAP"
     definition_period = MONTH
-    reference = "https://www.law.cornell.edu/uscode/text/7/2014"
+    reference = (
+        "https://www.law.cornell.edu/uscode/text/7/2014, "
+        "https://www.law.cornell.edu/cfr/text/7/273.9#c_3"
+    )
 
     def formula(person, period, parameters):
-        return ~person("snap_excluded_child_earner", period)
+        # Children in K-12 have income excluded
+        is_excluded_child = person("snap_excluded_child_earner", period)
+
+        # Federal Work Study participants have income excluded
+        is_work_study_participant = person(
+            "is_federal_work_study_participant", period.this_year
+        )
+
+        return ~(is_excluded_child | is_work_study_participant)

policyengine_us/variables/gov/usda/wic/is_wic_at_nutritional_risk.py

@@ -10,21 +10,14 @@ class is_wic_at_nutritional_risk(Variable):
     reference = "https://www.law.cornell.edu/uscode/text/42/1786#b_8"
 
     def formula(person, period, parameters):
-        # Assign households WIC nutritional risk status probabilistically in microsimulation.
+        # Assign nutritional risk status probabilistically in microsimulation.
+        # Nutritional risk is a health assessment independent of income per § 1786(b)(8).
         # Assume all meet qualification in individual simulation.
         if person.simulation.dataset is not None:
             wic_reported = person("receives_wic", period)
-            meets_income_test = person.spm_unit(
-                "meets_wic_income_test", period
-            )
-            meets_categorical_test = person(
-                "meets_wic_categorical_eligibility", period
-            )
             category = person("wic_category", period)
             risk = parameters(period).gov.usda.wic.nutritional_risk
-            imputed_risk = (random(person) < risk[category]) & (
-                meets_income_test | meets_categorical_test
-            )
+            imputed_risk = random(person) < risk[category]
             return wic_reported | imputed_risk
         else:
             return True

policyengine_us/variables/gov/usda/wic/is_wic_eligible.py

@@ -15,4 +15,13 @@ class is_wic_eligible(Variable):
             "meets_wic_categorical_eligibility", period
         )
         nutritional_risk = person("is_wic_at_nutritional_risk", period)
-        return (meets_income_test | meets_categorical_test) & nutritional_risk
+        # Must be in a valid WIC demographic category per 42 U.S.C. § 1786(d)(1)
+        wic_category = person("wic_category", period)
+        demographic_eligible = (
+            wic_category != wic_category.possible_values.NONE
+        )
+        return (
+            demographic_eligible
+            & (meets_income_test | meets_categorical_test)
+            & nutritional_risk
+        )

policyengine_us/variables/household/demographic/geographic/state_group.py

@@ -22,8 +22,11 @@ class state_group(Variable):
     def formula(household, period, parameters):
         NON_CONTIGUOUS_STATES = ("AK", "HI", "GU", "PR", "VI")
         state_code = household("state_code", period).decode_to_str()
-        return where(
-            np.isin(state_code, NON_CONTIGUOUS_STATES),
-            StateGroup.encode(state_code).decode(),
-            StateGroup.CONTIGUOUS_US,
-        )
+        is_non_contiguous = np.isin(state_code, NON_CONTIGUOUS_STATES)
+        encoded = np.empty(state_code.shape, dtype=object)
+        encoded[:] = StateGroup.CONTIGUOUS_US
+        if is_non_contiguous.any():
+            encoded[is_non_contiguous] = StateGroup.encode(
+                state_code[is_non_contiguous]
+            ).decode()
+        return encoded

policyengine_us/variables/household/demographic/person/is_part_time_college_student.py

@@ -0,0 +1,9 @@
+from policyengine_us.model_api import *
+
+
+class is_part_time_college_student(Variable):
+    value_type = bool
+    entity = Person
+    label = "Is a part-time college student"
+    documentation = "Enrolled at least half-time but less than full-time in an institution of higher education"
+    definition_period = YEAR

policyengine_us/variables/household/expense/health/has_bcc_qualifying_coverage.py

@@ -0,0 +1,16 @@
+from policyengine_us.model_api import *
+
+
+class has_bcc_qualifying_coverage(Variable):
+    value_type = bool
+    entity = Person
+    label = "Has health coverage that qualifies for breast/cervical cancer treatment"
+    definition_period = YEAR
+    reference = "https://www.dhs.state.il.us/page.aspx?item=33528"
+    # Per PM 06-20-02, a person is considered "uninsured" for BCC purposes
+    # unless they have coverage that would pay for cancer treatment.
+    # The following do NOT count as qualifying coverage:
+    # - Coverage with limited benefits
+    # - Coverage where lifetime cap has been met/exceeded
+    # - Coverage that excludes cancer treatment
+    # - Indian Health Service coverage only

{policyengine_us-1.420.0.dist-info → policyengine_us-1.450.0.dist-info}/METADATA

@@ -1,6 +1,6 @@
 Metadata-Version: 2.4
 Name: policyengine-us
-Version: 1.420.0
+Version: 1.450.0
 Summary: Add your description here.
 Author-email: PolicyEngine <hello@policyengine.org>
 License-File: LICENSE
@@ -15,7 +15,7 @@ Classifier: Programming Language :: Python :: 3.13
 Classifier: Topic :: Scientific/Engineering :: Information Analysis
 Requires-Python: <3.14,>=3.10
 Requires-Dist: microdf-python>=1.0.0
-Requires-Dist: policyengine-core>=3.19.0
+Requires-Dist: policyengine-core>=3.23.0
 Requires-Dist: tqdm>=4.67.1
 Provides-Extra: dev
 Requires-Dist: build>=1.2.2.post1; extra == 'dev'