policyengine-us 1.423.0__py3-none-any.whl → 1.424.2__py3-none-any.whl

policyengine_us/tests/policy/contrib/states/ri/ctc_reform_test.yaml

@@ -0,0 +1,177 @@
+- name: RI CTC - fully refundable with AGI phaseout
+  absolute_error_margin: 0.1
+  period: 2025
+  reforms: policyengine_us.reforms.states.ri.ctc.ri_ctc_reform.ri_ctc
+  input:
+    gov.contrib.states.ri.ctc.in_effect: true
+    gov.contrib.states.ri.ctc.amount: 1_000
+    gov.contrib.states.ri.ctc.age_limit: 18
+    gov.contrib.states.ri.ctc.refundability.cap: 999_999  # High cap = fully refundable, amount.yaml controls max
+    gov.contrib.states.ri.ctc.phaseout.threshold.SINGLE: 75_000
+    gov.contrib.states.ri.ctc.phaseout.rate: 0.05
+    people:
+      parent:
+        age: 35
+        employment_income: 50_000
+      child1:
+        age: 5
+        is_tax_unit_dependent: true
+      child2:
+        age: 10
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [parent, child1, child2]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [parent, child1, child2]
+        state_name: RI
+  output:
+    ri_ctc_eligible_children: 2
+    ri_ctc_maximum: 2_000  # 2 children × $1_000 amount
+    ri_ctc_phaseout: 0
+    ri_total_ctc: 2_000
+    ri_refundable_ctc: 2_000  # min(2_000 total credit, 999_999 cap) = 2_000 (amount controls)
+    ri_non_refundable_ctc: 0
+    ri_refundable_credits: 2_246.32  # 2_000 (CTC) + 246.32 (EITC)
+    ri_non_refundable_credits: 0
+
+- name: RI CTC - partially refundable
+  absolute_error_margin: 0.1
+  period: 2025
+  reforms: policyengine_us.reforms.states.ri.ctc.ri_ctc_reform.ri_ctc
+  input:
+    gov.contrib.states.ri.ctc.in_effect: true
+    gov.contrib.states.ri.ctc.amount: 1_500
+    gov.contrib.states.ri.ctc.age_limit: 18
+    gov.contrib.states.ri.ctc.refundability.cap: 1_000  # Cap < total credit = partially refundable
+    gov.contrib.states.ri.ctc.phaseout.threshold.SINGLE: 75_000
+    gov.contrib.states.ri.ctc.phaseout.rate: 0.05
+    people:
+      parent:
+        age: 35
+        employment_income: 30_000
+      child1:
+        age: 5
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [parent, child1]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [parent, child1]
+        state_name: RI
+  output:
+    ri_total_ctc: 1_500
+    ri_refundable_ctc: 1_000  # min(1_500 total credit, 1_000 cap) = 1_000
+    ri_non_refundable_ctc: 500  # 1_500 - 1_000 = 500
+    ri_refundable_credits: 1_522.45  # 1_000 (CTC refundable) + 522.45 (EITC)
+    ri_non_refundable_credits: 500  # 500 (CTC non-refundable)
+
+- name: RI CTC - nonrefundable with no phaseout
+  absolute_error_margin: 0.1
+  period: 2025
+  reforms: policyengine_us.reforms.states.ri.ctc.ri_ctc_reform.ri_ctc
+  input:
+    gov.contrib.states.ri.ctc.in_effect: true
+    gov.contrib.states.ri.ctc.amount: 500
+    gov.contrib.states.ri.ctc.age_limit: 6
+    gov.contrib.states.ri.ctc.refundability.cap: 0  # Cap = 0, credit is nonrefundable
+    people:
+      parent:
+        age: 35
+        employment_income: 40_000
+      child1:
+        age: 3
+        is_tax_unit_dependent: true
+      child2:
+        age: 10
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [parent, child1, child2]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [parent, child1, child2]
+        state_name: RI
+  output:
+    ri_ctc_eligible_children: 1
+    ri_total_ctc: 500
+    ri_refundable_ctc: 0  # min(500 total credit, 0 cap) = 0
+    ri_non_refundable_ctc: 500  # 500 - 0 = 500
+    ri_refundable_credits: 583.28  # 0 (CTC refundable) + 583.28 (EITC)
+    ri_non_refundable_credits: 500  # 500 (CTC non-refundable)
+
+- name: RI CTC - AGI phaseout reduces credit
+  absolute_error_margin: 0.1
+  period: 2025
+  reforms: policyengine_us.reforms.states.ri.ctc.ri_ctc_reform.ri_ctc
+  input:
+    gov.contrib.states.ri.ctc.in_effect: true
+    gov.contrib.states.ri.ctc.amount: 1_000
+    gov.contrib.states.ri.ctc.age_limit: 18
+    gov.contrib.states.ri.ctc.refundability.cap: 999_999  # Fully refundable
+    gov.contrib.states.ri.ctc.phaseout.threshold.SINGLE: 75_000
+    gov.contrib.states.ri.ctc.phaseout.rate: 0.05
+    people:
+      parent:
+        age: 35
+        employment_income: 85_000
+      child1:
+        age: 5
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [parent, child1]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [parent, child1]
+        state_name: RI
+  output:
+    ri_ctc_maximum: 1_000  # 1 child × $1_000 amount
+    ri_ctc_phaseout: 500  # (85_000 - 75_000) * 0.05 = 500
+    ri_total_ctc: 500  # 1_000 - 500 = 500
+    ri_refundable_ctc: 500  # min(500 total credit, 999_999 cap) = 500 (total credit controls)
+    ri_non_refundable_ctc: 0
+    ri_refundable_credits: 500  # 500 (CTC refundable) + 0 (EITC - income too high)
+    ri_non_refundable_credits: 0
+
+- name: RI CTC - cap exceeds amount but amount controls max
+  absolute_error_margin: 0.1
+  period: 2025
+  reforms: policyengine_us.reforms.states.ri.ctc.ri_ctc_reform.ri_ctc
+  input:
+    gov.contrib.states.ri.ctc.in_effect: true
+    gov.contrib.states.ri.ctc.amount: 500  # Only $500 per child
+    gov.contrib.states.ri.ctc.age_limit: 18
+    gov.contrib.states.ri.ctc.refundability.cap: 10_000  # Cap is much higher than possible credit
+    people:
+      parent:
+        age: 35
+        employment_income: 40_000
+      child1:
+        age: 5
+        is_tax_unit_dependent: true
+      child2:
+        age: 10
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [parent, child1, child2]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [parent, child1, child2]
+        state_name: RI
+  output:
+    ri_ctc_eligible_children: 2
+    ri_ctc_maximum: 1_000  # 2 children × $500 amount (NOT $10_000!)
+    ri_total_ctc: 1_000  # amount.yaml controls the maximum
+    ri_refundable_ctc: 1_000  # min(1_000 total credit, 10_000 cap) = 1_000
+    ri_non_refundable_ctc: 0
+    ri_refundable_credits: 1_583.28  # 1_000 (CTC refundable) + 583.28 (EITC)
+    ri_non_refundable_credits: 0

policyengine_us/tests/policy/contrib/states/ri/exemption_reform_test.yaml

@@ -0,0 +1,88 @@
+- name: RI exemption reform - restrict to children under 18
+  period: 2025
+  reforms: policyengine_us.reforms.states.ri.exemption.ri_exemption_reform.ri_exemption_reform
+  input:
+    gov.contrib.states.ri.dependent_exemption.in_effect: true
+    gov.contrib.states.ri.dependent_exemption.amount: 5_100
+    gov.contrib.states.ri.dependent_exemption.age_limit.in_effect: true
+    gov.contrib.states.ri.dependent_exemption.age_limit.threshold: 18
+    people:
+      parent:
+        age: 40
+        employment_income: 60_000
+      child1:
+        age: 16
+        is_tax_unit_dependent: true
+      child2:
+        age: 20
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [parent, child1, child2]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [parent, child1, child2]
+        state_name: RI
+  output:
+    ri_exemptions: 10_150  # 1 personal (5_050) + 1 dependent (5_100)
+
+- name: RI exemption reform - restrict to children under 13
+  period: 2025
+  reforms: policyengine_us.reforms.states.ri.exemption.ri_exemption_reform.ri_exemption_reform
+  input:
+    gov.contrib.states.ri.dependent_exemption.in_effect: true
+    gov.contrib.states.ri.dependent_exemption.amount: 5_100
+    gov.contrib.states.ri.dependent_exemption.age_limit.in_effect: true
+    gov.contrib.states.ri.dependent_exemption.age_limit.threshold: 13
+    people:
+      parent:
+        age: 40
+        employment_income: 60_000
+      child1:
+        age: 10
+        is_tax_unit_dependent: true
+      child2:
+        age: 16
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [parent, child1, child2]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [parent, child1, child2]
+        state_name: RI
+  output:
+    ri_exemptions: 10_150  # 1 personal (5_050) + 1 dependent (5_100)
+
+- name: RI exemption reform - AGI phaseout
+  period: 2025
+  reforms: policyengine_us.reforms.states.ri.exemption.ri_exemption_reform.ri_exemption_reform
+  input:
+    gov.contrib.states.ri.dependent_exemption.in_effect: true
+    gov.contrib.states.ri.dependent_exemption.amount: 5_100
+    gov.contrib.states.ri.dependent_exemption.phaseout.threshold.SINGLE: 100_000
+    gov.contrib.states.ri.dependent_exemption.phaseout.rate: 0.05
+    people:
+      parent:
+        age: 40
+        employment_income: 120_000
+      child1:
+        age: 10
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [parent, child1]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [parent, child1]
+        state_name: RI
+  output:
+    # Personal exemption: 5_050 (baseline)
+    # Dependent exemption before phaseout: 5_100
+    # Phaseout: (120_000 - 100_000) * 0.05 = 1_000 (only applies to dependent exemption)
+    # Dependent exemption after phaseout: 5_100 - 1_000 = 4_100
+    # Final: 5_050 (personal) + 4_100 (dependent) = 9_150
+    ri_exemptions: 9_150

policyengine_us/variables/gov/states/co/tax/income/credits/co_tabor_cash_back.py

@@ -0,0 +1,17 @@
+from policyengine_us.model_api import *
+
+
+class co_tabor_cash_back(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Colorado TABOR cash back"
+    defined_for = StateCode.CO
+    unit = USD
+    definition_period = YEAR
+    reference = "https://leg.colorado.gov/sites/default/files/documents/2022A/bills/2022a_233_01.pdf"
+
+    def formula(tax_unit, period, parameters):
+        p = parameters(period).gov.states.co.tax.income.credits.tabor
+
+        joint = tax_unit("tax_unit_is_joint", period)
+        return where(joint, p.joint, p.single)

policyengine_us/variables/gov/states/hi/tax/income/credits/hi_act_115_rebate.py

@@ -0,0 +1,32 @@
+from policyengine_us.model_api import *
+
+
+class hi_act_115_rebate(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Hawaii ACT 115 rebate"
+    defined_for = StateCode.HI
+    unit = USD
+    definition_period = YEAR
+    reference = "https://tax.hawaii.gov/act-115-ref/"
+
+    def formula(tax_unit, period, parameters):
+        p = parameters(period).gov.states.hi.tax.income.credits.act_115_rebate
+        filing_status = tax_unit("filing_status", period)
+        statuses = filing_status.possible_values
+        federal_agi = tax_unit("adjusted_gross_income", period)
+        return select(
+            [
+                filing_status == statuses.JOINT,
+                filing_status == statuses.HEAD_OF_HOUSEHOLD,
+                filing_status == statuses.SEPARATE,
+                filing_status == statuses.SURVIVING_SPOUSE,
+            ],
+            [
+                p.joint.calc(federal_agi),
+                p.single.calc(federal_agi),
+                p.single.calc(federal_agi),
+                p.joint.calc(federal_agi),
+            ],
+            default=p.single.calc(federal_agi),
+        )

policyengine_us/variables/gov/states/il/tax/income/credits/il_income_tax_rebate.py

@@ -0,0 +1,27 @@
+from policyengine_us.model_api import *
+
+
+class il_income_tax_rebate(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Illinois income tax rebate"
+    defined_for = "il_income_tax_rebate_eligible"
+    unit = USD
+    definition_period = YEAR
+    reference = "https://codes.findlaw.com/il/chapter-35-revenue/il-st-sect-35-5-212-1.html"
+
+    def formula(tax_unit, period, parameters):
+        p = parameters(
+            period
+        ).gov.states.il.tax.income.credits.income_tax_rebate
+        federal_agi = tax_unit("adjusted_gross_income", period)
+        joint = tax_unit("tax_unit_is_joint", period)
+        base_amount = where(
+            joint,
+            p.amount.joint.calc(federal_agi),
+            p.amount.other.calc(federal_agi),
+        )
+        dependent_count = tax_unit("tax_unit_dependents", period)
+        capped_dependents = min_(dependent_count, p.max_dependents)
+        dependent_amount = capped_dependents * p.amount.dependent
+        return base_amount + dependent_amount

policyengine_us/variables/gov/states/il/tax/income/credits/il_income_tax_rebate_eligible.py

@@ -0,0 +1,24 @@
+from policyengine_us.model_api import *
+
+
+class il_income_tax_rebate_eligible(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Illinois income tax rebate eligible"
+    defined_for = StateCode.IL
+    unit = USD
+    definition_period = YEAR
+    reference = "https://codes.findlaw.com/il/chapter-35-revenue/il-st-sect-35-5-212-1.html"
+
+    def formula(tax_unit, period, parameters):
+        p = parameters(
+            period
+        ).gov.states.il.tax.income.credits.income_tax_rebate
+        federal_agi = tax_unit("adjusted_gross_income", period)
+        joint = tax_unit("tax_unit_is_joint", period)
+        income_threshold = where(
+            joint,
+            p.amount.joint.thresholds[1],
+            p.amount.other.thresholds[1],
+        )
+        return federal_agi < income_threshold

policyengine_us/variables/gov/states/in/tax/income/credits/in_automatic_refund_rebate.py

@@ -0,0 +1,26 @@
+from policyengine_us.model_api import *
+
+
+class in_automatic_refund_rebate(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Indiana automatic refund rebate"
+    defined_for = StateCode.IN
+    unit = USD
+    definition_period = YEAR
+    reference = "https://law.justia.com/codes/indiana/2022/title-4/article-10/chapter-22/"
+
+    def formula(tax_unit, period, parameters):
+        p = (
+            parameters(period)
+            .gov.states["in"]
+            .tax.income.credits.automatic_refund_rebate.amount
+        )
+
+        # Total amount per person (base + additional)
+        amount_per_person = p.base + p.additional
+
+        # Multiply by number of head and spouse
+        head_spouse_count = tax_unit("head_spouse_count", period)
+
+        return amount_per_person * head_spouse_count

policyengine_us/variables/gov/states/ma/tax/income/credits/ma_taxpayer_refund_rebate.py

@@ -0,0 +1,29 @@
+from policyengine_us.model_api import *
+
+
+class ma_taxpayer_refund_rebate(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Massachusetts taxpayer refund rebate"
+    defined_for = StateCode.MA
+    unit = USD
+    definition_period = YEAR
+    reference = "https://tax.hawaii.gov/act-115-ref/"
+
+    def formula(tax_unit, period, parameters):
+        income_tax_before_credits = tax_unit(
+            "ma_income_tax_before_refundable_credits", period
+        )
+        p = parameters(period).gov.states.ma.tax.income.credits
+
+        # Sum refundable credits except ma_taxpayer_refund_rebate to avoid circular reference
+        refundable_credit_list = p.refundable
+        other_refundable_credits = 0
+        for credit in refundable_credit_list:
+            if credit != "ma_taxpayer_refund_rebate":
+                other_refundable_credits += tax_unit(credit, period)
+
+        income_tax_less_credits = max_(
+            income_tax_before_credits - other_refundable_credits, 0
+        )
+        return p.taxpayer_refund_rebate.rate * income_tax_less_credits

policyengine_us/variables/gov/states/me/tax/income/credits/me_relief_rebate.py

@@ -0,0 +1,16 @@
+from policyengine_us.model_api import *
+
+
+class me_relief_rebate(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Maine Relief Rebate"
+    defined_for = "me_relief_rebate_eligible"
+    unit = USD
+    definition_period = YEAR
+    reference = "https://www.maine.gov/governor/mills/relief-checks"
+
+    def formula(tax_unit, period, parameters):
+        p = parameters(period).gov.states.me.tax.income.credits.relief_rebate
+        head_spouse_count = tax_unit("head_spouse_count", period)
+        return head_spouse_count * p.amount

policyengine_us/variables/gov/states/me/tax/income/credits/me_relief_rebate_eligible.py

@@ -0,0 +1,17 @@
+from policyengine_us.model_api import *
+
+
+class me_relief_rebate_eligible(Variable):
+    value_type = bool
+    entity = TaxUnit
+    label = "Maine Relief Rebate eligible"
+    defined_for = StateCode.ME
+    definition_period = YEAR
+    reference = "https://www.maine.gov/governor/mills/relief-checks"
+
+    def formula(tax_unit, period, parameters):
+        p = parameters(period).gov.states.me.tax.income.credits.relief_rebate
+        filing_status = tax_unit("filing_status", period)
+        federal_agi = tax_unit("adjusted_gross_income", period)
+        income_threshold = p.income_limit[filing_status]
+        return federal_agi < income_threshold

policyengine_us/variables/gov/states/mn/tax/income/credits/mn_child_and_working_families_credits.py

@@ -20,7 +20,11 @@ class mn_child_and_working_families_credits(Variable):
         # The credits are defined by separate legal code sections
         # but are calculated together in the tax forms.
         # Child Tax Credit computation:
-        qualifying_children = tax_unit("ctc_qualifying_children", period)
+        qualifying_children = add(
+            tax_unit,
+            period,
+            ["mn_child_and_working_families_credits_ctc_eligible_child"],
+        )
         p = parameters(period).gov.states.mn.tax.income.credits.cwfc
         base_ctc_amount = qualifying_children * p.ctc.amount
         # Working Family Credit computation:

policyengine_us/variables/gov/states/mn/tax/income/credits/mn_child_and_working_families_credits_ctc_eligible_child.py

@@ -0,0 +1,24 @@
+from policyengine_us.model_api import *
+
+
+class mn_child_and_working_families_credits_ctc_eligible_child(Variable):
+    value_type = float
+    entity = Person
+    label = "Minnesota child and working families credits child tax credit eligible child"
+    unit = USD
+    definition_period = YEAR
+    reference = (
+        "https://www.revisor.mn.gov/statutes/cite/290.0661#stat.290.0661.4"
+        "https://www.revisor.mn.gov/statutes/cite/290.0671"
+        "https://www.revenue.state.mn.us/sites/default/files/2024-01/m1cwfc-23_1.pdf"
+    )
+    defined_for = StateCode.MN
+
+    def formula(person, period, parameters):
+        age = person("age", period)
+        meets_eitc_identification_requirements = person(
+            "meets_eitc_identification_requirements", period
+        )
+        p = parameters(period).gov.states.mn.tax.income.credits.cwfc.ctc
+        age_eligible = age < p.age_limit
+        return age_eligible & meets_eitc_identification_requirements

policyengine_us/variables/gov/states/mt/tax/income/credits/rebate/mt_income_tax_rebate.py

@@ -4,14 +4,13 @@ from policyengine_us.model_api import *
 class mt_income_tax_rebate(Variable):
     value_type = float
     entity = TaxUnit
-    label = "Montana 2023 income tax rebate"
+    label = "Montana 2021 income tax rebate"
     unit = USD
     definition_period = YEAR
     reference = "https://archive.legmt.gov/bills/mca/title_0150/chapter_0300/part_0210/section_0910/0150-0300-0210-0910.html"
     defined_for = StateCode.MT
 
     # The rebate is based on 2021 income tax liability, but provided in 2023
-    # we assume that the tax liability does not change between 2021 and 2023
     def formula(tax_unit, period, parameters):
         p = parameters(period).gov.states.mt.tax.income.credits.rebate
         filing_status = tax_unit("filing_status", period)

policyengine_us/variables/gov/states/sc/tax/income/credits/sc_2022_rebate.py

@@ -0,0 +1,29 @@
+from policyengine_us.model_api import *
+
+
+class sc_2022_rebate(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "South Carolina 2022 rebate"
+    defined_for = StateCode.SC
+    unit = USD
+    definition_period = YEAR
+    reference = "https://www.scstatehouse.gov/sess124_2021-2022/bills/1087.htm"
+
+    def formula(tax_unit, period, parameters):
+        tax_before_non_refundable_credits = tax_unit(
+            "sc_income_tax_before_non_refundable_credits", period
+        )
+        p = parameters(period).gov.states.sc.tax.income.credits
+        other_non_refundable_credits = 0
+        for credit in p.non_refundable:
+            if credit != "sc_2022_rebate":
+                other_non_refundable_credits += tax_unit(credit, period)
+        refundable_credits = tax_unit("sc_refundable_credits", period)
+        tax_after_credits = max_(
+            0,
+            tax_before_non_refundable_credits
+            - other_non_refundable_credits
+            - refundable_credits,
+        )
+        return min_(tax_after_credits, p["2022_rebate"].amount)

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-1.423.0.dist-info → policyengine_us-1.424.2.dist-info}/METADATA

@@ -1,6 +1,6 @@
 Metadata-Version: 2.4
 Name: policyengine-us
-Version: 1.423.0
+Version: 1.424.2
 Summary: Add your description here.
 Author-email: PolicyEngine <hello@policyengine.org>
 License-File: LICENSE