PyPI - policyengine-us - Versions diffs - 1.422.0__py3-none-any.whl → 1.423.0__py3-none-any.whl - Mend

policyengine-us 1.422.0py3-none-any.whl → 1.423.0py3-none-any.whl

This diff represents the content of publicly available package versions that have been released to one of the supported registries. The information contained in this diff is provided for informational purposes only and reflects changes between package versions as they appear in their respective public registries.

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policyengine_us/parameters/gov/contrib/ctc/per_child_phase_out/avoid_overlap.yaml ADDED Viewed

@@ -0,0 +1,7 @@
+description: Prevent overlap between regular and ARPA CTC phase-outs by subtracting ARPA phase-out amount from regular phase-out calculation.
+values:
+  0000-01-01: false
+metadata:
+  unit: bool
+  period: year
+  label: Avoid CTC phase-out overlap

policyengine_us/reforms/ctc/ctc_per_child_phase_out.py CHANGED Viewed

@@ -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/contrib/ctc/integration.yaml CHANGED Viewed

@@ -258,8 +258,8 @@
 - name: Joint filer with 3 kids, 250k income
   period: 2025
-  reforms: [policyengine_us.reforms.ctc.ctc_per_child_phase_in.ctc_per_child_phase_in,
-    policyengine_us.reforms.ctc.ctc_minimum_refundable_amount.ctc_minimum_refundable_amount,
+  reforms: [policyengine_us.reforms.ctc.ctc_per_child_phase_in.ctc_per_child_phase_in,
+    policyengine_us.reforms.ctc.ctc_minimum_refundable_amount.ctc_minimum_refundable_amount,
     policyengine_us.reforms.ctc.ctc_per_child_phase_out.ctc_per_child_phase_out]
   input:
     gov.contrib.ctc.per_child_phase_out.in_effect: true
@@ -286,6 +286,7 @@
     gov.irs.credits.ctc.phase_out.threshold.SEPARATE: 100_000
     gov.irs.credits.ctc.phase_out.arpa.amount: 25
     gov.irs.credits.ctc.phase_out.amount: 25
+    gov.contrib.ctc.per_child_phase_out.avoid_overlap: false
     people:
       person1:
         age: 40
@@ -308,3 +309,205 @@
   output:
     refundable_ctc: 2_850
     non_refundable_ctc: 0
+- name: Single filer, 1 child, 120k income, avoid_overlap enabled
+  period: 2025
+  reforms: [policyengine_us.reforms.ctc.ctc_per_child_phase_in.ctc_per_child_phase_in,
+    policyengine_us.reforms.ctc.ctc_minimum_refundable_amount.ctc_minimum_refundable_amount,
+    policyengine_us.reforms.ctc.ctc_per_child_phase_out.ctc_per_child_phase_out]
+  input:
+    gov.contrib.ctc.per_child_phase_out.in_effect: true
+    gov.contrib.ctc.per_child_phase_in.in_effect: true
+    gov.contrib.ctc.minimum_refundable.in_effect: true
+    gov.contrib.ctc.minimum_refundable.amount[0].amount: 2_400
+    gov.contrib.ctc.minimum_refundable.amount[1].amount: 2_400
+    gov.irs.credits.ctc.refundable.individual_max: 4_800
+    gov.irs.credits.ctc.refundable.phase_in.threshold: 0
+    gov.irs.credits.ctc.refundable.phase_in.rate: 0.2
+    gov.irs.credits.ctc.amount.base[0].amount: 2_200
+    gov.irs.credits.ctc.amount.arpa[0].amount: 4_800
+    gov.irs.credits.ctc.amount.arpa[1].amount: 4_800
+    gov.irs.credits.ctc.phase_out.arpa.in_effect: true
+    gov.irs.credits.ctc.phase_out.arpa.threshold.JOINT: 35_000
+    gov.irs.credits.ctc.phase_out.arpa.threshold.SINGLE: 25_000
+    gov.irs.credits.ctc.phase_out.arpa.threshold.HEAD_OF_HOUSEHOLD: 25_000
+    gov.irs.credits.ctc.phase_out.arpa.threshold.SURVIVING_SPOUSE: 25_000
+    gov.irs.credits.ctc.phase_out.arpa.threshold.SEPARATE: 25_000
+    gov.irs.credits.ctc.phase_out.threshold.JOINT: 200_000
+    gov.irs.credits.ctc.phase_out.threshold.SINGLE: 100_000
+    gov.irs.credits.ctc.phase_out.threshold.HEAD_OF_HOUSEHOLD: 100_000
+    gov.irs.credits.ctc.phase_out.threshold.SURVIVING_SPOUSE: 100_000
+    gov.irs.credits.ctc.phase_out.threshold.SEPARATE: 100_000
+    gov.irs.credits.ctc.phase_out.arpa.amount: 25
+    gov.irs.credits.ctc.phase_out.amount: 25
+    gov.contrib.ctc.per_child_phase_out.avoid_overlap: true
+    people:
+      person1:
+        age: 40
+        employment_income: 120_000
+      person2:
+        age: 10
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code: TX
+  output:
+    ctc_arpa_uncapped_phase_out: 2_375
+    ctc_phase_out: 0
+    ctc: 2_425
+    refundable_ctc: 2_425
+- name: Single filer, 1 child, 120k income, avoid_overlap disabled
+  period: 2025
+  reforms: [policyengine_us.reforms.ctc.ctc_per_child_phase_in.ctc_per_child_phase_in,
+    policyengine_us.reforms.ctc.ctc_minimum_refundable_amount.ctc_minimum_refundable_amount,
+    policyengine_us.reforms.ctc.ctc_per_child_phase_out.ctc_per_child_phase_out]
+  input:
+    gov.contrib.ctc.per_child_phase_out.in_effect: true
+    gov.contrib.ctc.per_child_phase_in.in_effect: true
+    gov.contrib.ctc.minimum_refundable.in_effect: true
+    gov.contrib.ctc.minimum_refundable.amount[0].amount: 2_400
+    gov.contrib.ctc.minimum_refundable.amount[1].amount: 2_400
+    gov.irs.credits.ctc.refundable.individual_max: 4_800
+    gov.irs.credits.ctc.refundable.phase_in.threshold: 0
+    gov.irs.credits.ctc.refundable.phase_in.rate: 0.2
+    gov.irs.credits.ctc.amount.base[0].amount: 2_200
+    gov.irs.credits.ctc.amount.arpa[0].amount: 4_800
+    gov.irs.credits.ctc.amount.arpa[1].amount: 4_800
+    gov.irs.credits.ctc.phase_out.arpa.in_effect: true
+    gov.irs.credits.ctc.phase_out.arpa.threshold.JOINT: 35_000
+    gov.irs.credits.ctc.phase_out.arpa.threshold.SINGLE: 25_000
+    gov.irs.credits.ctc.phase_out.arpa.threshold.HEAD_OF_HOUSEHOLD: 25_000
+    gov.irs.credits.ctc.phase_out.arpa.threshold.SURVIVING_SPOUSE: 25_000
+    gov.irs.credits.ctc.phase_out.arpa.threshold.SEPARATE: 25_000
+    gov.irs.credits.ctc.phase_out.threshold.JOINT: 200_000
+    gov.irs.credits.ctc.phase_out.threshold.SINGLE: 100_000
+    gov.irs.credits.ctc.phase_out.threshold.HEAD_OF_HOUSEHOLD: 100_000
+    gov.irs.credits.ctc.phase_out.threshold.SURVIVING_SPOUSE: 100_000
+    gov.irs.credits.ctc.phase_out.threshold.SEPARATE: 100_000
+    gov.irs.credits.ctc.phase_out.arpa.amount: 25
+    gov.irs.credits.ctc.phase_out.amount: 25
+    gov.contrib.ctc.per_child_phase_out.avoid_overlap: false
+    people:
+      person1:
+        age: 40
+        employment_income: 120_000
+      person2:
+        age: 10
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code: TX
+  output:
+    ctc_arpa_uncapped_phase_out: 2_375
+    ctc_phase_out: 500
+    ctc: 1_925
+    refundable_ctc: 1_925
+- name: Single filer, 1 child, 50k income, avoid_overlap enabled (only ARPA applies)
+  period: 2025
+  reforms: [policyengine_us.reforms.ctc.ctc_per_child_phase_in.ctc_per_child_phase_in,
+    policyengine_us.reforms.ctc.ctc_minimum_refundable_amount.ctc_minimum_refundable_amount,
+    policyengine_us.reforms.ctc.ctc_per_child_phase_out.ctc_per_child_phase_out]
+  input:
+    gov.contrib.ctc.per_child_phase_out.in_effect: true
+    gov.contrib.ctc.per_child_phase_in.in_effect: true
+    gov.contrib.ctc.minimum_refundable.in_effect: true
+    gov.contrib.ctc.minimum_refundable.amount[0].amount: 2_400
+    gov.contrib.ctc.minimum_refundable.amount[1].amount: 2_400
+    gov.irs.credits.ctc.refundable.individual_max: 4_800
+    gov.irs.credits.ctc.refundable.phase_in.threshold: 0
+    gov.irs.credits.ctc.refundable.phase_in.rate: 0.2
+    gov.irs.credits.ctc.amount.base[0].amount: 2_200
+    gov.irs.credits.ctc.amount.arpa[0].amount: 4_800
+    gov.irs.credits.ctc.amount.arpa[1].amount: 4_800
+    gov.irs.credits.ctc.phase_out.arpa.in_effect: true
+    gov.irs.credits.ctc.phase_out.arpa.threshold.JOINT: 35_000
+    gov.irs.credits.ctc.phase_out.arpa.threshold.SINGLE: 25_000
+    gov.irs.credits.ctc.phase_out.arpa.threshold.HEAD_OF_HOUSEHOLD: 25_000
+    gov.irs.credits.ctc.phase_out.arpa.threshold.SURVIVING_SPOUSE: 25_000
+    gov.irs.credits.ctc.phase_out.arpa.threshold.SEPARATE: 25_000
+    gov.irs.credits.ctc.phase_out.threshold.JOINT: 200_000
+    gov.irs.credits.ctc.phase_out.threshold.SINGLE: 100_000
+    gov.irs.credits.ctc.phase_out.threshold.HEAD_OF_HOUSEHOLD: 100_000
+    gov.irs.credits.ctc.phase_out.threshold.SURVIVING_SPOUSE: 100_000
+    gov.irs.credits.ctc.phase_out.threshold.SEPARATE: 100_000
+    gov.irs.credits.ctc.phase_out.arpa.amount: 25
+    gov.irs.credits.ctc.phase_out.amount: 25
+    gov.contrib.ctc.per_child_phase_out.avoid_overlap: true
+    people:
+      person1:
+        age: 40
+        employment_income: 50_000
+      person2:
+        age: 10
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code: TX
+  output:
+    ctc_arpa_uncapped_phase_out: 625
+    ctc_phase_out: 0
+    ctc: 4_175
+    refundable_ctc: 4_175
+- name: HoH filer, 2 kids, 150k income, avoid_overlap enabled (in overlap zone)
+  period: 2025
+  reforms: [policyengine_us.reforms.ctc.ctc_per_child_phase_in.ctc_per_child_phase_in,
+    policyengine_us.reforms.ctc.ctc_minimum_refundable_amount.ctc_minimum_refundable_amount,
+    policyengine_us.reforms.ctc.ctc_per_child_phase_out.ctc_per_child_phase_out]
+  input:
+    gov.contrib.ctc.per_child_phase_out.in_effect: true
+    gov.contrib.ctc.per_child_phase_in.in_effect: true
+    gov.contrib.ctc.minimum_refundable.in_effect: true
+    gov.contrib.ctc.minimum_refundable.amount[0].amount: 2_400
+    gov.contrib.ctc.minimum_refundable.amount[1].amount: 2_400
+    gov.irs.credits.ctc.refundable.individual_max: 4_800
+    gov.irs.credits.ctc.refundable.phase_in.threshold: 0
+    gov.irs.credits.ctc.refundable.phase_in.rate: 0.2
+    gov.irs.credits.ctc.amount.base[0].amount: 2_200
+    gov.irs.credits.ctc.amount.arpa[0].amount: 4_800
+    gov.irs.credits.ctc.amount.arpa[1].amount: 4_800
+    gov.irs.credits.ctc.phase_out.arpa.in_effect: true
+    gov.irs.credits.ctc.phase_out.arpa.threshold.JOINT: 35_000
+    gov.irs.credits.ctc.phase_out.arpa.threshold.SINGLE: 25_000
+    gov.irs.credits.ctc.phase_out.arpa.threshold.HEAD_OF_HOUSEHOLD: 25_000
+    gov.irs.credits.ctc.phase_out.arpa.threshold.SURVIVING_SPOUSE: 25_000
+    gov.irs.credits.ctc.phase_out.arpa.threshold.SEPARATE: 25_000
+    gov.irs.credits.ctc.phase_out.threshold.JOINT: 200_000
+    gov.irs.credits.ctc.phase_out.threshold.SINGLE: 100_000
+    gov.irs.credits.ctc.phase_out.threshold.HEAD_OF_HOUSEHOLD: 100_000
+    gov.irs.credits.ctc.phase_out.threshold.SURVIVING_SPOUSE: 100_000
+    gov.irs.credits.ctc.phase_out.threshold.SEPARATE: 100_000
+    gov.irs.credits.ctc.phase_out.arpa.amount: 25
+    gov.irs.credits.ctc.phase_out.amount: 25
+    gov.contrib.ctc.per_child_phase_out.avoid_overlap: true
+    people:
+      person1:
+        age: 40
+        employment_income: 150_000
+      person2:
+        age: 10
+      person3:
+        age: 10
+    tax_units:
+      tax_unit:
+        members: [person1, person2, person3]
+    households:
+      household:
+        members: [person1, person2, person3]
+        state_code: TX
+  output:
+    ctc_arpa_uncapped_phase_out: 6_250
+    ctc_phase_out: 0
+    ctc: 5_850
+    refundable_ctc: 5_850

{policyengine_us-1.422.0.dist-info → policyengine_us-1.423.0.dist-info}/METADATA RENAMED Viewed

@@ -1,6 +1,6 @@
 Metadata-Version: 2.4
 Name: policyengine-us
-Version: 1.422.0
+Version: 1.423.0
 Summary: Add your description here.
 Author-email: PolicyEngine <hello@policyengine.org>
 License-File: LICENSE

{policyengine_us-1.422.0.dist-info → policyengine_us-1.423.0.dist-info}/RECORD RENAMED Viewed

@@ -224,6 +224,7 @@ policyengine_us/parameters/gov/contrib/ctc/minimum_refundable/in_effect.yaml,sha
 policyengine_us/parameters/gov/contrib/ctc/oldest_child_supplement/amount.yaml,sha256=-AtkjP9B6crQ614NPcKC1pENjFG2VAp7sapWA2wj9Fk,213
 policyengine_us/parameters/gov/contrib/ctc/oldest_child_supplement/in_effect.yaml,sha256=pEG7lrB40aoTw8sASIk_FBjdyH8GR0Dke6KsnPZWaFI,228
 policyengine_us/parameters/gov/contrib/ctc/per_child_phase_in/in_effect.yaml,sha256=r-KcWaveg451v-uPGqQex3rubXeXU5EFUMsF_4k7Au8,211
+policyengine_us/parameters/gov/contrib/ctc/per_child_phase_out/avoid_overlap.yaml,sha256=D2OG8a0SOjvDO2ZPVZfjHG6cJmf3NoxH8jHXo0yu4ys,245
 policyengine_us/parameters/gov/contrib/ctc/per_child_phase_out/in_effect.yaml,sha256=iP6h0bnOU6wZCv86PPXB97TncyvqgWUV2yanR3JRgRU,213
 policyengine_us/parameters/gov/contrib/dc_kccatc/README.md,sha256=T7HWK3KBedbUs698XSGQGObR5KrOmdavdMzx6GyG2MU,76
 policyengine_us/parameters/gov/contrib/dc_kccatc/active.yaml,sha256=pqkV9omZweK_C22ZZ570uQxoiNK932yPatX-Y6M_wX8,181
@@ -3317,7 +3318,7 @@ policyengine_us/reforms/ctc/ctc_additional_bracket.py,sha256=KNmEB_OLwpLbvaPo4w0
 policyengine_us/reforms/ctc/ctc_minimum_refundable_amount.py,sha256=skiy8zgkddt5UXJ-__LNHAlsT0Qj9pHidBhS7_8Y7W8,5168
 policyengine_us/reforms/ctc/ctc_older_child_supplement.py,sha256=eGkehEr_26CYSFo3K4gZ2vJYR_8wDX4r776DIMEaaik,1714
 policyengine_us/reforms/ctc/ctc_per_child_phase_in.py,sha256=9URwoFEFvP7W-N_rmEG9_N1LTUEEvOS_jX7z8qT6PAQ,1765
-policyengine_us/reforms/ctc/ctc_per_child_phase_out.py,sha256=6Z55YKtB5K_Wl21O_6HpohPEp4nJ0PUCAtkt_T2nYY8,3363
+policyengine_us/reforms/ctc/ctc_per_child_phase_out.py,sha256=F2haPX2UbSjoemY4tXAN3Lfyp7Qq49R_lijO2wtKH4E,3875
 policyengine_us/reforms/deductions/salt/__init__.py,sha256=wbfISQikAqCdy0MnLC-oZKmieRksm64MKHnNFbW3Ldw,114
 policyengine_us/reforms/deductions/salt/limit_salt_deduction_to_property_taxes.py,sha256=F3KrYmOeR0JdkSxj7iClIdkagpHDcUpGnYLFCIjd7hw,1372
 policyengine_us/reforms/eitc/__init__.py,sha256=bHbMSYp45mGa_JeBgHxDeyBh2_cGoc74SGKZ_8NKCCc,100
@@ -5488,7 +5489,7 @@ policyengine_us/tests/policy/contrib/ctc/ctc_minimum_refundable_amount.yaml,sha2
 policyengine_us/tests/policy/contrib/ctc/ctc_older_child_supplement.yaml,sha256=7P67DlafOtTxAcpH2ossYPDInWyz6DJayNf_0Ed7rcQ,2059
 policyengine_us/tests/policy/contrib/ctc/ctc_per_child_phase_in.yaml,sha256=uCAlu5Gj4iww2hCWbsqFst7zcT6UvM9_D9cKQyRc5QE,4754
 policyengine_us/tests/policy/contrib/ctc/ctc_per_child_phase_out.yaml,sha256=H5k9TyIge7VeZRGxIXVTOQPV5SpqAuX509iV-SXLBI4,3829
-policyengine_us/tests/policy/contrib/ctc/integration.yaml,sha256=AXSMGiunYvGYxnz8DWAF90w_2dytjOReofBOD51a7_g,13300
+policyengine_us/tests/policy/contrib/ctc/integration.yaml,sha256=Xtw04Z20RlKI4xNrnMx2eXX5Ni0Bj6vEdZ9iGApp71c,22338
 policyengine_us/tests/policy/contrib/deductions/salt/limit_salt_deduction_to_property_taxes.yaml,sha256=hm9EmieOGGkIMfWgcNeKegLgAz9QQiGAeZKTlmxpJgU,1453
 policyengine_us/tests/policy/contrib/eitc/halve_joint_eitc_phase_out_rate.yaml,sha256=PxlvKGjORZl3BldCdXJMCxTuQ4mcdwPXYWsuSSB9fqw,1605
 policyengine_us/tests/policy/contrib/federal/abolish_federal_income_tax.yaml,sha256=mz696NDcL4oiTfj4jCg-PLKDE5p3-nsdAaIUglkz9rs,1600
@@ -8785,8 +8786,8 @@ policyengine_us/variables/input/farm_income.py,sha256=BEKxYmHNNnWJAAvULl5qZJigy5
 policyengine_us/variables/input/geography.py,sha256=Ux0ueAf0rhZaflyEqz81UuXP3xKCKBDvoO3CrKhiQEc,5421
 policyengine_us/variables/input/self_employment_income.py,sha256=PwsGz8R4lRikKWUYOhsC0qosNNLXq4f5SQmfw4S3mk8,511
 policyengine_us/variables/input/self_employment_income_before_lsr.py,sha256=E8fcX9Nlyqz8dziHhQv_euutdmoIwFMMWePUwbbwv_w,379
-policyengine_us-1.422.0.dist-info/METADATA,sha256=m7Fq3C7Khodo4Cec4lI5eW0xH4OVaP3tkhsZcNMDVEg,1649
-policyengine_us-1.422.0.dist-info/WHEEL,sha256=qtCwoSJWgHk21S1Kb4ihdzI2rlJ1ZKaIurTj_ngOhyQ,87
-policyengine_us-1.422.0.dist-info/entry_points.txt,sha256=MLaqNyNTbReALyKNkde85VkuFFpdPWAcy8VRG1mjczc,57
-policyengine_us-1.422.0.dist-info/licenses/LICENSE,sha256=2N5ReRelkdqkR9a-KP-y-shmcD5P62XoYiG-miLTAzo,34519
-policyengine_us-1.422.0.dist-info/RECORD,,
+policyengine_us-1.423.0.dist-info/METADATA,sha256=BdLGy9CtS_jq_YJSmsRQDj_td4qtE76n62qeuT8Zvpk,1649
+policyengine_us-1.423.0.dist-info/WHEEL,sha256=qtCwoSJWgHk21S1Kb4ihdzI2rlJ1ZKaIurTj_ngOhyQ,87
+policyengine_us-1.423.0.dist-info/entry_points.txt,sha256=MLaqNyNTbReALyKNkde85VkuFFpdPWAcy8VRG1mjczc,57
+policyengine_us-1.423.0.dist-info/licenses/LICENSE,sha256=2N5ReRelkdqkR9a-KP-y-shmcD5P62XoYiG-miLTAzo,34519
+policyengine_us-1.423.0.dist-info/RECORD,,

{policyengine_us-1.422.0.dist-info → policyengine_us-1.423.0.dist-info}/WHEEL RENAMED Viewed

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{policyengine_us-1.422.0.dist-info → policyengine_us-1.423.0.dist-info}/entry_points.txt RENAMED Viewed

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{policyengine_us-1.422.0.dist-info → policyengine_us-1.423.0.dist-info}/licenses/LICENSE RENAMED Viewed

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policyengine-us 1.422.0__py3-none-any.whl → 1.423.0__py3-none-any.whl

Potentially problematic release.

policyengine-us 1.422.0py3-none-any.whl → 1.423.0py3-none-any.whl