policyengine-us 1.423.0__py3-none-any.whl → 1.424.1__py3-none-any.whl

policyengine_us/tests/policy/baseline/gov/states/hi/tax/income/credits/hi_act_115_rebate.yaml

@@ -0,0 +1,35 @@
+- name: Single, higher amount
+  period: 2021
+  input:
+    adjusted_gross_income: 99_999
+    filing_status: SINGLE
+    state_code: HI
+  output:
+    hi_act_115_rebate: 300
+
+- name: Single, lower amount
+  period: 2021
+  input:
+    adjusted_gross_income: 100_000
+    filing_status: SINGLE
+    state_code: HI
+  output:
+    hi_act_115_rebate: 100
+
+- name: Joint, higher amount
+  period: 2021
+  input:
+    adjusted_gross_income: 100_000
+    filing_status: JOINT
+    state_code: HI
+  output:
+    hi_act_115_rebate: 300
+
+- name: Joint, lower amount
+  period: 2021
+  input:
+    adjusted_gross_income: 200_000
+    filing_status: JOINT
+    state_code: HI
+  output:
+    hi_act_115_rebate: 100

policyengine_us/tests/policy/baseline/gov/states/hi/tax/income/integration.yaml

@@ -40,3 +40,66 @@
   output:
     hi_taxable_income: 160_112
     hi_income_tax: 12_539
+
+- name: Tax unit with taxsimid 79840 in g21.its.csv and g21.ots.csv
+  absolute_error_margin: 0.01
+  period: 2021
+  input:
+    people:
+      person1:
+        age: 73
+        employment_income: 1010
+        taxable_interest_income: 5505
+        taxable_private_pension_income: 4000
+        social_security_retirement: 2000
+        rent: 9000
+        ssi: 0  # not in TAXSIM35
+        ma_state_supplement: 0  # not in TAXSIM35
+        wic: 0  # not in TAXSIM35
+      person2:
+        age: 73
+        employment_income: 10010
+        taxable_interest_income: 5505
+        taxable_private_pension_income: 4000
+        social_security_retirement: 2000
+        ssi: 0  # not in TAXSIM35
+        ma_state_supplement: 0  # not in TAXSIM35
+        wic: 0  # not in TAXSIM35
+      person3:
+        age: 11
+        ssi: 0  # not in TAXSIM35
+        ma_state_supplement: 0  # not in TAXSIM35
+        wic: 0  # not in TAXSIM35
+      person4:
+        age: 11
+        ssi: 0  # not in TAXSIM35
+        ma_state_supplement: 0  # not in TAXSIM35
+        wic: 0  # not in TAXSIM35
+      person5:
+        age: 11
+        ssi: 0  # not in TAXSIM35
+        ma_state_supplement: 0  # not in TAXSIM35
+        wic: 0  # not in TAXSIM35
+      person6:
+        age: 16
+        ssi: 0  # not in TAXSIM35
+        ma_state_supplement: 0  # not in TAXSIM35
+        wic: 0  # not in TAXSIM35
+    tax_units:
+      tax_unit:
+        members: [person1, person2, person3, person4, person5, person6]
+        aca_ptc: 0  # not in TAXSIM35
+        local_income_tax: 0  # not in TAXSIM35
+        state_sales_tax: 0  # not in TAXSIM35
+        hi_act_115_rebate: 0
+    spm_units:
+      spm_unit:
+        members: [person1, person2, person3, person4, person5, person6]
+        snap: 0  # not in TAXSIM35
+        tanf: 0  # not in TAXSIM35
+    households:
+      household:
+        members: [person1, person2, person3, person4, person5, person6]
+        state_fips: 15  # HI
+  output:  # expected results from patched TAXSIM35 2024-01-29 version
+    hi_income_tax: -485.10

policyengine_us/tests/policy/baseline/gov/states/il/tax/income/credits/il_income_tax_rebate.yaml

@@ -0,0 +1,49 @@
+- name: Head of household, income above threshold
+  period: 2021
+  input:
+    adjusted_gross_income: 200_000
+    filing_status: HEAD_OF_HOUSEHOLD
+    state_code: IL
+    tax_unit_dependents: 3
+  output:
+    il_income_tax_rebate: 0
+
+- name: Head of household, income below threshold, three dependents
+  period: 2021
+  input:
+    adjusted_gross_income: 199_999
+    filing_status: HEAD_OF_HOUSEHOLD
+    state_code: IL
+    tax_unit_dependents: 3
+  output:
+    il_income_tax_rebate: 350
+
+- name: Head of household, income below threshold, five dependents
+  period: 2021
+  input:
+    adjusted_gross_income: 199_999
+    filing_status: HEAD_OF_HOUSEHOLD
+    state_code: IL
+    tax_unit_dependents: 5
+  output:
+    il_income_tax_rebate: 350
+
+- name: Joint with two dependents
+  period: 2021
+  input:
+    adjusted_gross_income: 399_999
+    tax_unit_is_joint: true
+    state_code: IL
+    tax_unit_dependents: 2
+  output:
+    il_income_tax_rebate: 300
+
+- name: Single with no dependents
+  period: 2021
+  input:
+    adjusted_gross_income: 0
+    tax_unit_is_joint: false
+    state_code: IL
+    tax_unit_dependents: 0
+  output:
+    il_income_tax_rebate: 50

policyengine_us/tests/policy/baseline/gov/states/il/tax/income/credits/il_income_tax_rebate_eligible.yaml

@@ -0,0 +1,35 @@
+- name: Ineligible joint filer
+  period: 2021
+  input:
+    adjusted_gross_income: 400_000
+    tax_unit_is_joint: true
+    state_code: IL
+  output:
+    il_income_tax_rebate_eligible: false
+
+- name: Eligible joint filer
+  period: 2021
+  input:
+    adjusted_gross_income: 399_999
+    tax_unit_is_joint: true
+    state_code: IL
+  output:
+    il_income_tax_rebate_eligible: true
+
+- name: Ineligible non-joint filer
+  period: 2021
+  input:
+    adjusted_gross_income: 200_000
+    tax_unit_is_joint: false
+    state_code: IL
+  output:
+    il_income_tax_rebate_eligible: false
+
+- name: Eligible non-joint filer
+  period: 2021
+  input:
+    adjusted_gross_income: 199_999
+    tax_unit_is_joint: false
+    state_code: IL
+  output:
+    il_income_tax_rebate_eligible: true

policyengine_us/tests/policy/baseline/gov/states/in/tax/income/credits/in_automatic_refund_rebate.yaml

@@ -0,0 +1,47 @@
+- name: Rebate for single filer
+  period: 2020
+  input:
+    state_code: IN
+    head_spouse_count: 1
+  output:
+    in_automatic_refund_rebate: 325  # (125 base + 200 additional) * 1
+
+- name: Rebate for married couple
+  period: 2020
+  input:
+    state_code: IN
+    head_spouse_count: 2
+  output:
+    in_automatic_refund_rebate: 650  # (125 base + 200 additional) * 2
+
+- name: No rebate outside Indiana
+  period: 2020
+  input:
+    state_code: CA
+    head_spouse_count: 1
+  output:
+    in_automatic_refund_rebate: 0
+
+- name: No rebate for zero head_spouse_count
+  period: 2020
+  input:
+    state_code: IN
+    head_spouse_count: 0
+  output:
+    in_automatic_refund_rebate: 0
+
+- name: Rebate for married couple outside Indiana
+  period: 2020
+  input:
+    state_code: NY
+    head_spouse_count: 2
+  output:
+    in_automatic_refund_rebate: 0
+
+- name: Single filer rebate validation
+  period: 2020
+  input:
+    state_code: IN
+    filing_status: SINGLE
+  output:
+    in_automatic_refund_rebate: 325  # (125 base + 200 additional) * 1

policyengine_us/tests/policy/baseline/gov/states/ma/tax/income/credits/ma_taxpayer_refund_rebate.yaml

@@ -0,0 +1,42 @@
+- name: Basic rebate calculation
+  period: 2021
+  input:
+    ma_income_tax_before_refundable_credits: 1_000
+    ma_eitc: 100
+    ma_child_and_family_credit_or_dependent_care_credit: 50
+    ma_senior_circuit_breaker: 25
+    state_code: MA
+  output:
+    ma_taxpayer_refund_rebate: 115.7574
+
+- name: No rebate when tax liability is zero
+  period: 2021
+  input:
+    ma_income_tax_before_refundable_credits: 0
+    ma_eitc: 0
+    ma_child_and_family_credit_or_dependent_care_credit: 0
+    ma_senior_circuit_breaker: 0
+    state_code: MA
+  output:
+    ma_taxpayer_refund_rebate: 0
+
+- name: No rebate when credits exceed tax liability
+  period: 2021
+  input:
+    ma_income_tax_before_refundable_credits: 500
+    ma_eitc: 300
+    ma_child_and_family_credit_or_dependent_care_credit: 200
+    ma_senior_circuit_breaker: 100
+    state_code: MA
+  output:
+    ma_taxpayer_refund_rebate: 0
+
+- name: Partial rebate with some credits
+  period: 2021
+  input:
+    ma_income_tax_before_refundable_credits: 2_000
+    ma_eitc: 200
+    ma_child_and_family_credit_or_dependent_care_credit: 100
+    state_code: MA
+  output:
+    ma_taxpayer_refund_rebate: 238.53

policyengine_us/tests/policy/baseline/gov/states/ma/tax/income/integration_ma.yaml

@@ -23,6 +23,7 @@
       tax_unit:
         members: [person1]
         aca_ptc: 0  # not in TAXSIM35
+        ma_taxpayer_refund_rebate: 0
     households:
       household:
         members: [person1]
@@ -87,6 +88,7 @@
       tax_unit:
         members: [person1]
         aca_ptc: 0  # not in TAXSIM35
+        ma_taxpayer_refund_rebate: 0
     households:
       household:
         members: [person1]
@@ -121,6 +123,7 @@
       tax_unit:
         members: [person1]
         aca_ptc: 0  # not in TAXSIM35
+        ma_taxpayer_refund_rebate: 0
     households:
       household:
         members: [person1]
@@ -151,6 +154,7 @@
       tax_unit:
         members: [person1]
         aca_ptc: 0  # not in TAXSIM35
+        ma_taxpayer_refund_rebate: 0
     households:
       household:
         members: [person1]
@@ -198,6 +202,7 @@
         members: [person1, person2, person3]
         tax_unit_childcare_expenses: 10_000
         aca_ptc: 0  # not in TAXSIM35
+        ma_taxpayer_refund_rebate: 0
     households:
       household:
         members: [person1, person2, person3]
@@ -262,6 +267,7 @@
         members: [person1, person2, person3]
         tax_unit_childcare_expenses: 10_000
         aca_ptc: 0  # not in TAXSIM35
+        ma_taxpayer_refund_rebate: 0
     households:
       household:
         members: [person1, person2, person3]

policyengine_us/tests/policy/baseline/gov/states/me/tax/income/credits/me_relief_rebate.yaml

@@ -0,0 +1,26 @@
+- name: Ineligible
+  period: 2021
+  input:
+    me_relief_rebate_eligible: false
+    head_spouse_count: 2
+    state_code: ME
+  output:
+    me_relief_rebate: 0
+
+- name: Ineligible, head and spouse
+  period: 2021
+  input:
+    me_relief_rebate_eligible: true
+    head_spouse_count: 2
+    state_code: ME
+  output:
+    me_relief_rebate: 1_700
+
+- name: Ineligible, head only
+  period: 2021
+  input:
+    me_relief_rebate_eligible: true
+    head_spouse_count: 1
+    state_code: ME
+  output:
+    me_relief_rebate: 850

policyengine_us/tests/policy/baseline/gov/states/me/tax/income/credits/me_relief_rebate_eligible.yaml

@@ -0,0 +1,35 @@
+- name: Single, income below threshold
+  period: 2021
+  input:
+    adjusted_gross_income: 99_999
+    filing_status: SINGLE
+    state_code: ME
+  output:
+    me_relief_rebate_eligible: true
+
+- name: Single, income above threshold
+  period: 2021
+  input:
+    adjusted_gross_income: 100_000
+    filing_status: SINGLE
+    state_code: ME
+  output:
+    me_relief_rebate_eligible: false
+
+- name: Joint, income below threshold
+  period: 2021
+  input:
+    adjusted_gross_income: 199_999
+    filing_status: JOINT
+    state_code: ME
+  output:
+    me_relief_rebate_eligible: true
+
+- name: Joint, income above threshold
+  period: 2021
+  input:
+    adjusted_gross_income: 200_000
+    filing_status: JOINT
+    state_code: ME
+  output:
+    me_relief_rebate_eligible: false

policyengine_us/tests/policy/baseline/gov/states/mn/tax/income/credits/mn_child_and_working_families_credits_ctc_eligible_child.yaml

@@ -0,0 +1,26 @@
+- name: 18 year olds are not eligible
+  period: 2024
+  input:
+    age: 18
+    meets_eitc_identification_requirements: true
+    state_code: MN
+  output:
+    mn_child_and_working_families_credits_ctc_eligible_child: false
+
+- name: 17 year olds are eligible
+  period: 2024
+  input:
+    age: 17
+    meets_eitc_identification_requirements: true
+    state_code: MN
+  output:
+    mn_child_and_working_families_credits_ctc_eligible_child: true
+
+- name: Child does not meet EITC identification requirements
+  period: 2024
+  input:
+    age: 17
+    meets_eitc_identification_requirements: false
+    state_code: MN
+  output:
+    mn_child_and_working_families_credits_ctc_eligible_child: false

policyengine_us/tests/policy/baseline/gov/states/mn/tax/income/mn_integration.yaml

@@ -66,3 +66,58 @@
   output:  # expected results from patched TAXSIM35 2023-04-10 version
     mn_marriage_credit: 69.73
     mn_income_tax: 12_955.17
+
+- name: 0-MN.yaml
+  absolute_error_margin: 2
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 40
+        employment_income: 30000.0
+        ssi: 0
+        wic: 0
+        head_start: 0
+        early_head_start: 0
+        commodity_supplemental_food_program: 0
+        deductible_mortgage_interest: 13333.333
+        is_tax_unit_head: true
+      person2:
+        age: 40
+        employment_income: 0.0
+        ssi: 0
+        wic: 0
+        head_start: 0
+        early_head_start: 0
+        commodity_supplemental_food_program: 0
+        is_tax_unit_spouse: true
+      person3:
+        age: 17
+        employment_income: 0
+        ssi: 0
+        wic: 0
+        head_start: 0
+        early_head_start: 0
+        commodity_supplemental_food_program: 0
+        is_tax_unit_dependent: true
+        is_tax_unit_head: false
+        is_tax_unit_spouse: false
+    tax_units:
+      tax_unit:
+        members: [person1, person2, person3]
+        premium_tax_credit: 0
+        local_income_tax: 0
+        state_sales_tax: 0
+    spm_units:
+      spm_unit:
+        members: [person1, person2, person3]
+        snap: 0
+        tanf: 0
+        free_school_meals: 0
+        reduced_price_school_meals: 0
+    households:
+      household:
+        members: [person1, person2, person3]
+        state_fips: 27
+  output:
+    mn_income_tax: -2_119

policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/integration.yaml

@@ -102,6 +102,7 @@
       tax_unit:
         members: [person1, person2]
         aca_ptc: 0  # not in TAXSIM35
+        mt_income_tax_rebate: 0
     spm_units:
       spm_unit:
         members: [person1, person2]
@@ -139,6 +140,7 @@
       tax_unit:
         members: [person1, person2, person3, person4, person5, person6]
         local_income_tax: 0  # not in TAXSIM35
+        mt_income_tax_rebate: 0
     spm_units:
       spm_unit:
         members: [person1, person2, person3, person4, person5, person6]
@@ -176,6 +178,7 @@
       tax_unit:
         members: [person1, person2, person3, person4, person5, person6]
         aca_ptc: 0  # not in TAXSIM35
+        mt_income_tax_rebate: 0
     spm_units:
       spm_unit:
         members: [person1, person2, person3, person4, person5, person6]

policyengine_us/tests/policy/baseline/gov/states/ri/tax/income/integration.yaml

@@ -52,3 +52,50 @@
         state_fips: 44
   output:
     ri_income_tax: 7_337
+
+- name: Tax unit with taxsimid 41198 in h21.its.csv and h21.ots.csv
+  absolute_error_margin: 0.01
+  period: 2021
+  input:
+    people:
+      person1:
+        age: 66
+        employment_income: 27_010
+        taxable_interest_income: 11_010
+        short_term_capital_gains: 10_010
+        rental_income: 10_010
+        taxable_private_pension_income: 12_000
+        social_security_retirement: 22_000
+        rent: 5_000
+        ssi: 0  # not in TAXSIM35
+        ma_state_supplement: 0  # not in TAXSIM35
+        wic: 0  # not in TAXSIM35
+      person2:
+        age: 11
+        ssi: 0  # not in TAXSIM35
+        ma_state_supplement: 0  # not in TAXSIM35
+        wic: 0  # not in TAXSIM35
+      person3:
+        age: 16
+        ssi: 0  # not in TAXSIM35
+        ma_state_supplement: 0  # not in TAXSIM35
+        wic: 0  # not in TAXSIM35
+    tax_units:
+      tax_unit:
+        members: [person1, person2, person3]
+        tax_unit_childcare_expenses: 6_000
+        aca_ptc: 0  # not in TAXSIM35
+        local_income_tax: 0  # not in TAXSIM35
+        state_sales_tax: 0  # not in TAXSIM35
+        ri_child_tax_rebate: 0
+    spm_units:
+      spm_unit:
+        members: [person1, person2, person3]
+        snap: 0  # not in TAXSIM35
+        tanf: 0  # not in TAXSIM35
+    households:
+      household:
+        members: [person1, person2, person3]
+        state_fips: 44  # RI
+  output:  # expected results from patched TAXSIM35 2024-01-30 version
+    ri_income_tax: 890.25

policyengine_us/tests/policy/baseline/gov/states/sc/tax/income/credits/sc_2022_rebate.yaml

@@ -0,0 +1,76 @@
+- name: Basic rebate calculation with tax liability
+  period: 2021
+  input:
+    sc_income_tax_before_non_refundable_credits: 1_200
+    state_code: SC
+  output:
+    sc_2022_rebate: 800
+
+- name: Rebate limited by remaining tax liability
+  period: 2021
+  input:
+    sc_income_tax_before_non_refundable_credits: 500
+    state_code: SC
+  output:
+    sc_2022_rebate: 500
+
+- name: No rebate when tax liability is zero
+  period: 2021
+  input:
+    sc_income_tax_before_non_refundable_credits: 0
+    state_code: SC
+  output:
+    sc_2022_rebate: 0
+
+- name: Rebate reduced by other non-refundable credits
+  period: 2021
+  input:
+    sc_income_tax_before_non_refundable_credits: 1_000
+    sc_cdcc: 300
+    state_code: SC
+  output:
+    sc_2022_rebate: 700
+
+- name: No rebate when other credits exceed tax liability
+  period: 2021
+  input:
+    sc_income_tax_before_non_refundable_credits: 500
+    sc_cdcc: 600
+    state_code: SC
+  output:
+    sc_2022_rebate: 0
+
+- name: Rebate reduced by refundable credits
+  period: 2021
+  input:
+    sc_income_tax_before_non_refundable_credits: 1_000
+    sc_tuition_credit: 400
+    state_code: SC
+  output:
+    sc_2022_rebate: 600
+
+- name: Partial rebate with combined credits
+  period: 2021
+  input:
+    sc_income_tax_before_non_refundable_credits: 1_500
+    sc_cdcc: 200
+    sc_tuition_credit: 100
+    state_code: SC
+  output:
+    sc_2022_rebate: 800
+
+- name: Small tax liability yields small rebate
+  period: 2021
+  input:
+    sc_income_tax_before_non_refundable_credits: 100
+    state_code: SC
+  output:
+    sc_2022_rebate: 100
+
+- name: High tax liability yields maximum rebate
+  period: 2021
+  input:
+    sc_income_tax_before_non_refundable_credits: 2_000
+    state_code: SC
+  output:
+    sc_2022_rebate: 800

policyengine_us/tests/policy/baseline/gov/states/va/tax/income/integration.yaml

@@ -66,6 +66,7 @@
       tax_unit:
         members: [person1, person2, person3]
         tax_unit_childcare_expenses: 10_000
+        va_rebate: 0
     spm_units:
       spm_unit:
         members: [person1, person2, person3]
@@ -124,6 +125,7 @@
         members: [person1, person2, person3, person4]
         tax_unit_itemizes: True
         state_income_tax: 20045.91
+        va_rebate: 0
     spm_units:
       spm_unit:
         members: [person1, person2, person3, person4]