policyengine-us 1.421.0__py3-none-any.whl → 1.423.0__py3-none-any.whl

policyengine_us/reforms/ctc/ctc_per_child_phase_out.py

@@ -29,7 +29,18 @@ def create_ctc_per_child_phase_out() -> Reform:
             excess = max_(0, income - phase_out_threshold)
             increments = np.ceil(excess / p.increment)
             reduction_amount = p.amount * qualifying_children
-            return increments * reduction_amount
+            base_reduction = increments * reduction_amount
+
+            # Option to avoid overlap between regular and ARPA phase-outs
+            p_contrib = parameters(period).gov.contrib.ctc.per_child_phase_out
+            if p_contrib.avoid_overlap:
+                # Subtract ARPA phase-out to prevent double-counting
+                arpa_reduction = tax_unit(
+                    "ctc_arpa_uncapped_phase_out", period
+                )
+                return max_(0, base_reduction - arpa_reduction)
+            else:
+                return base_reduction
 
     class ctc_arpa_uncapped_phase_out(Variable):
         value_type = float

policyengine_us/tests/policy/baseline/gov/states/tx/twc/ccs/copay/tx_ccs_copay.yaml

@@ -0,0 +1,165 @@
+- name: Case 1 - Minimum copay for income below 20% SMI
+  period: 2024-01
+  input:
+    people:
+      parent1:
+        age: 30
+        employment_income: 12_000  # Annual income ($1,000/month)
+      parent2:
+        age: 28
+      child1:
+        age: 3
+        is_disabled: false
+        is_citizen_or_legal_immigrant: true
+    spm_units:
+      spm_unit:
+        members: [parent1, parent2, child1]
+        spm_unit_size: 3
+    households:
+      household:
+        members: [parent1, parent2, child1]
+        state_code: TX
+  output:
+    # Calculation: Income ~14% SMI → first child rate 2.27%
+    # Copay = 0.0227 * $1,000 = $22.70
+    tx_ccs_copay: 22.7
+
+- name: Case 2 - Single child in 30% SMI bracket
+  period: 2024-01
+  input:
+    people:
+      parent1:
+        age: 35
+        employment_income: 30_000  # Annual income ($2,500/month, ~35% of SMI for family of 3)
+      parent2:
+        age: 32
+      child1:
+        age: 4
+        is_disabled: false
+        is_citizen_or_legal_immigrant: true
+    spm_units:
+      spm_unit:
+        members: [parent1, parent2, child1]
+        spm_unit_size: 3
+    households:
+      household:
+        members: [parent1, parent2, child1]
+        state_code: TX
+  output:
+    # Calculation: Income ~35% SMI → first child rate 4.6%
+    # Copay = 0.046 * $2,500 = $115
+    tx_ccs_copay: 115
+
+- name: Case 3 - Two children in 50% SMI bracket
+  period: 2024-01
+  input:
+    people:
+      parent1:
+        age: 35
+        employment_income: 48_000  # Annual income ($4,000/month, ~55% of SMI for family of 4)
+      parent2:
+        age: 32
+      child1:
+        age: 5
+        is_disabled: false
+        is_citizen_or_legal_immigrant: true
+      child2:
+        age: 2
+        is_disabled: false
+        is_citizen_or_legal_immigrant: true
+    spm_units:
+      spm_unit:
+        members: [parent1, parent2, child1, child2]
+        spm_unit_size: 4
+    households:
+      household:
+        members: [parent1, parent2, child1, child2]
+        state_code: TX
+  output:
+    # Calculation: Income ~55% SMI → first child rate 5.93%
+    # First child copay = 0.0593 * $4,000 = $237.20
+    # Additional child copay = 0.0015 * $4,000 * 1 = $6.00
+    # Total = $237.20 + $6.00 = $243.20
+    tx_ccs_copay: 243.2
+
+- name: Case 4 - Three children in 75% SMI bracket
+  period: 2024-01
+  input:
+    people:
+      parent1:
+        age: 40
+        employment_income: 84_000  # Annual income ($7,000/month, ~75-80% of SMI for family of 5)
+      parent2:
+        age: 38
+      child1:
+        age: 8
+        is_disabled: false
+        is_citizen_or_legal_immigrant: true
+      child2:
+        age: 5
+        is_disabled: false
+        is_citizen_or_legal_immigrant: true
+      child3:
+        age: 2
+        is_disabled: false
+        is_citizen_or_legal_immigrant: true
+    spm_units:
+      spm_unit:
+        members: [parent1, parent2, child1, child2, child3]
+        spm_unit_size: 5
+    households:
+      household:
+        members: [parent1, parent2, child1, child2, child3]
+        state_code: TX
+  output:
+    # Calculation: Income ~77% SMI → first child rate would be 6.97%
+    # First child copay = 0.0697 * $7,000 = $487.90
+    # Additional child copay = 0.0015 * $7,000 * 2 = $21.00
+    # Subtotal = $487.90 + $21.00 = $508.90
+    # Capped at max: 0.07 * $7,000 = $490
+    tx_ccs_copay: 490
+
+- name: Case 5 - Single child in above 85% SMI bracket
+  period: 2024-01
+  input:
+    people:
+      parent1:
+        age: 35
+        employment_income: 78_000  # Annual income ($6,500/month, >85% of SMI for family of 2)
+        weekly_hours_worked: 40  # Meets work requirement
+      child1:
+        age: 6
+        is_disabled: false
+        is_citizen_or_legal_immigrant: true
+    spm_units:
+      spm_unit:
+        members: [parent1, child1]
+        spm_unit_size: 2
+    households:
+      household:
+        members: [parent1, child1]
+        state_code: TX
+  output:
+    tx_ccs_copay: 0
+
+- name: Case 6 - No eligible children means no copay
+  period: 2024-01
+  input:
+    people:
+      parent1:
+        age: 30
+        employment_income: 36_000  # Annual income ($3,000/month)
+      teenager:
+        age: 14  # Too old for CCS
+        is_disabled: false
+        is_citizen_or_legal_immigrant: true
+    spm_units:
+      spm_unit:
+        members: [parent1, teenager]
+        spm_unit_size: 2
+    households:
+      household:
+        members: [parent1, teenager]
+        state_code: TX
+  output:
+    tx_ccs_copay: 0  # No eligible children = no copay

policyengine_us/tests/policy/baseline/gov/states/tx/twc/ccs/eligibility/tx_ccs_asset_eligible.yaml

@@ -0,0 +1,67 @@
+- name: Family with assets below limit is eligible
+  period: 2024-01
+  input:
+    people:
+      person:
+        age: 30
+    spm_units:
+      spm_unit:
+        members: [person]
+        spm_unit_assets: 500_000
+    households:
+      household:
+        members: [person]
+        state_code: TX
+  output:
+    tx_ccs_asset_eligible: true
+
+- name: Family with assets at limit is eligible
+  period: 2024-01
+  input:
+    people:
+      person:
+        age: 30
+    spm_units:
+      spm_unit:
+        members: [person]
+        spm_unit_assets: 1_000_000
+    households:
+      household:
+        members: [person]
+        state_code: TX
+  output:
+    tx_ccs_asset_eligible: true
+
+- name: Family with assets above limit is not eligible
+  period: 2024-01
+  input:
+    people:
+      person:
+        age: 30
+    spm_units:
+      spm_unit:
+        members: [person]
+        spm_unit_assets: 1_000_001
+    households:
+      household:
+        members: [person]
+        state_code: TX
+  output:
+    tx_ccs_asset_eligible: false
+
+- name: Family with no assets is eligible
+  period: 2024-01
+  input:
+    people:
+      person:
+        age: 30
+    spm_units:
+      spm_unit:
+        members: [person]
+        spm_unit_assets: 0
+    households:
+      household:
+        members: [person]
+        state_code: TX
+  output:
+    tx_ccs_asset_eligible: true

policyengine_us/tests/policy/baseline/gov/states/tx/twc/ccs/eligibility/tx_ccs_eligible.yaml

@@ -0,0 +1,114 @@
+- name: Family meeting all requirements is eligible
+  period: 2024-01
+  input:
+    people:
+      parent:
+        age: 30
+        weekly_hours_worked: 30
+        employment_income: 50_000  # Below 85% SMI
+      child:
+        age: 5
+        weekly_hours_worked: 0
+        is_citizen_or_legal_immigrant: trues
+    spm_units:
+      spm_unit:
+        members: [parent, child]
+        spm_unit_assets: 100_000  # Below $1M limit
+    households:
+      household:
+        members: [parent, child]
+        state_code: TX
+  output:
+    tx_ccs_eligible: true
+
+- name: Family with income too high is not eligible
+  period: 2024-01
+  input:
+    people:
+      parent:
+        age: 30
+        weekly_hours_worked: 30
+        employment_income: 150_000  # Above 85% SMI
+      child:
+        age: 5
+        weekly_hours_worked: 0
+        is_citizen_or_legal_immigrant: true
+    spm_units:
+      spm_unit:
+        members: [parent, child]
+        spm_unit_assets: 100_000
+    households:
+      household:
+        members: [parent, child]
+        state_code: TX
+  output:
+    tx_ccs_eligible: false
+
+- name: Family with no eligible children is not eligible
+  period: 2024-01
+  input:
+    people:
+      parent:
+        age: 30
+        weekly_hours_worked: 30
+        employment_income: 50_000
+      teen:
+        age: 14  # Too old
+        weekly_hours_worked: 0
+        is_citizen_or_legal_immigrant: true
+    spm_units:
+      spm_unit:
+        members: [parent, teen]
+        spm_unit_assets: 100_000
+    households:
+      household:
+        members: [parent, teen]
+        state_code: TX
+  output:
+    tx_ccs_eligible: false
+
+- name: Family not meeting work requirements is not eligible
+  period: 2024-01
+  input:
+    people:
+      parent:
+        age: 30
+        weekly_hours_worked: 10  # Below minimum
+        employment_income: 50_000
+      child:
+        age: 5
+        weekly_hours_worked: 0
+        is_citizen_or_legal_immigrant: true
+    spm_units:
+      spm_unit:
+        members: [parent, child]
+        spm_unit_assets: 100_000
+    households:
+      household:
+        members: [parent, child]
+        state_code: TX
+  output:
+    tx_ccs_eligible: false
+
+- name: Family with assets too high is not eligible
+  period: 2024-01
+  input:
+    people:
+      parent:
+        age: 30
+        weekly_hours_worked: 30
+        employment_income: 50_000
+      child:
+        age: 5
+        weekly_hours_worked: 0
+        is_citizen_or_legal_immigrant: true
+    spm_units:
+      spm_unit:
+        members: [parent, child]
+        spm_unit_assets: 2_000_000  # Above $1M limit
+    households:
+      household:
+        members: [parent, child]
+        state_code: TX
+  output:
+    tx_ccs_eligible: false

policyengine_us/tests/policy/baseline/gov/states/tx/twc/ccs/eligibility/tx_ccs_eligible_child.yaml

@@ -0,0 +1,172 @@
+- name: Young child who is dependent and citizen is eligible
+  period: 2024-01
+  input:
+    people:
+      parent:
+        age: 30
+        is_tax_unit_dependent: false
+      child:
+        age: 5
+        is_disabled: false
+        is_tax_unit_dependent: true
+        is_citizen_or_legal_immigrant: true
+    tax_units:
+      tax_unit:
+        members: [parent, child]
+    households:
+      household:
+        members: [parent, child]
+        state_code: TX
+  output:
+    tx_ccs_eligible_child: [false, true]
+
+- name: Child age 13 is not age eligible even if dependent and citizen
+  period: 2024-01
+  input:
+    people:
+      parent:
+        age: 35
+        is_tax_unit_dependent: false
+      child:
+        age: 13
+        is_disabled: false
+        is_tax_unit_dependent: true
+        is_citizen_or_legal_immigrant: true
+    tax_units:
+      tax_unit:
+        members: [parent, child]
+    households:
+      household:
+        members: [parent, child]
+        state_code: TX
+  output:
+    tx_ccs_eligible_child: [false, false]
+
+- name: Disabled child age 15 who is dependent and citizen is eligible
+  period: 2024-01
+  input:
+    people:
+      parent:
+        age: 40
+        is_tax_unit_dependent: false
+      child:
+        age: 15
+        is_disabled: true
+        is_tax_unit_dependent: true
+        is_citizen_or_legal_immigrant: true
+    tax_units:
+      tax_unit:
+        members: [parent, child]
+    households:
+      household:
+        members: [parent, child]
+        state_code: TX
+  output:
+    tx_ccs_eligible_child: [false, true]
+
+- name: Disabled child age 19 is not age eligible
+  period: 2024-01
+  input:
+    people:
+      parent:
+        age: 45
+        is_tax_unit_dependent: false
+      child:
+        age: 19
+        is_disabled: true
+        is_tax_unit_dependent: true
+        is_citizen_or_legal_immigrant: true
+    tax_units:
+      tax_unit:
+        members: [parent, child]
+    households:
+      household:
+        members: [parent, child]
+        state_code: TX
+  output:
+    tx_ccs_eligible_child: [false, false]
+
+- name: Young child who is not a dependent is not eligible
+  period: 2024-01
+  input:
+    people:
+      person:
+        age: 10
+        is_disabled: false
+        is_tax_unit_dependent: false
+        is_citizen_or_legal_immigrant: true
+    tax_units:
+      tax_unit:
+        members: [person]
+    households:
+      household:
+        members: [person]
+        state_code: TX
+  output:
+    tx_ccs_eligible_child: false
+
+- name: Dependent child with lawful permanent resident status is eligible
+  period: 2024-01
+  input:
+    people:
+      parent:
+        age: 30
+        is_tax_unit_dependent: false
+      child:
+        age: 8
+        is_disabled: false
+        is_tax_unit_dependent: true
+        is_citizen_or_legal_immigrant: true
+    tax_units:
+      tax_unit:
+        members: [parent, child]
+    households:
+      household:
+        members: [parent, child]
+        state_code: TX
+  output:
+    tx_ccs_eligible_child: [false, true]
+
+- name: Dependent child with undocumented status is not eligible
+  period: 2024-01
+  input:
+    people:
+      parent:
+        age: 30
+        is_tax_unit_dependent: false
+      child:
+        age: 6
+        is_disabled: false
+        is_tax_unit_dependent: true
+        is_citizen_or_legal_immigrant: false
+    tax_units:
+      tax_unit:
+        members: [parent, child]
+    households:
+      household:
+        members: [parent, child]
+        state_code: TX
+  output:
+    tx_ccs_eligible_child: [false, false]
+
+- name: Infant dependent with citizen status is eligible
+  period: 2024-01
+  input:
+    people:
+      parent:
+        age: 25
+        is_tax_unit_dependent: false
+      infant:
+        age: 0
+        is_disabled: false
+        is_tax_unit_dependent: true
+        is_citizen_or_legal_immigrant: true
+    tax_units:
+      tax_unit:
+        members: [parent, infant]
+    households:
+      household:
+        members: [parent, infant]
+        state_code: TX
+  output:
+    tx_ccs_eligible_child: [false, true]

policyengine_us/tests/policy/baseline/gov/states/tx/twc/ccs/eligibility/tx_ccs_income_eligible.yaml

@@ -0,0 +1,65 @@
+- name: Family below 85% SMI is income eligible
+  period: 2024-01
+  input:
+    people:
+      parent:
+        age: 30
+        employment_income: 60_000  # Annual income
+      child1:
+        age: 5
+      child2:
+        age: 7
+      child3:
+        age: 10
+    spm_units:
+      spm_unit:
+        members: [parent, child1, child2, child3]
+        spm_unit_size: 4
+    households:
+      household:
+        members: [parent, child1, child2, child3]
+        state_code: TX
+  output:
+    tx_ccs_income_eligible: true
+
+- name: Family above 85% SMI is not income eligible
+  period: 2024-01
+  input:
+    people:
+      parent:
+        age: 30
+        employment_income: 120_000  # Annual income
+      child1:
+        age: 5
+      child2:
+        age: 7
+      child3:
+        age: 10
+    spm_units:
+      spm_unit:
+        members: [parent, child1, child2, child3]
+        spm_unit_size: 4
+    households:
+      household:
+        members: [parent, child1, child2, child3]
+        state_code: TX
+  output:
+    tx_ccs_income_eligible: false
+
+- name: Single person below 85% SMI is income eligible
+  period: 2024-01
+  input:
+    people:
+      person:
+        age: 30
+        employment_income: 40_000  # Annual income - adjusted to be below 85% SMI
+    spm_units:
+      spm_unit:
+        members: [person]
+        spm_unit_size: 1
+    households:
+      household:
+        members: [person]
+        state_code: TX
+  output:
+    tx_ccs_income_eligible: true

policyengine_us/tests/policy/baseline/gov/states/tx/twc/ccs/eligibility/tx_ccs_work_exempt.yaml

@@ -0,0 +1,24 @@
+- name: Full-time student is exempt
+  period: 2024
+  input:
+    is_full_time_student: true
+    state_code: TX
+  output:
+    tx_ccs_work_exempt: true
+
+- name: Disabled person is exempt
+  period: 2024
+  input:
+    is_disabled: true
+    state_code: TX
+  output:
+    tx_ccs_work_exempt: true
+
+- name: Non-student, non-disabled person is not exempt
+  period: 2024
+  input:
+    is_disabled: false
+    is_full_time_student: false
+    state_code: TX
+  output:
+    tx_ccs_work_exempt: false