policyengine-us 1.424.6__py3-none-any.whl → 1.455.0__py3-none-any.whl

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Files changed (461) hide show
  1. policyengine_us/parameters/calibration/gov/hhs/medicare/per_capita_cost.yaml +12 -0
  2. policyengine_us/parameters/gov/aca/state_rating_area_cost.yaml +511 -12
  3. policyengine_us/parameters/gov/bls/cpi/c_cpi_u.yaml +23 -6
  4. policyengine_us/parameters/gov/bls/cpi/cpi_u.yaml +21 -18
  5. policyengine_us/parameters/gov/bls/cpi/cpi_w.yaml +25 -22
  6. policyengine_us/parameters/gov/contrib/congress/tlaib/{income_security_package → economic_dignity_for_all_agenda}/end_child_poverty_act/adult_dependent_credit/min_age.yaml +1 -1
  7. policyengine_us/parameters/gov/contrib/harris/capital_gains/rates.yaml +12 -0
  8. policyengine_us/parameters/gov/contrib/harris/capital_gains/thresholds.yaml +168 -0
  9. policyengine_us/parameters/gov/contrib/states/ri/ctc/young_child_boost/age_limit.yaml +9 -0
  10. policyengine_us/parameters/gov/contrib/states/ri/ctc/young_child_boost/amount.yaml +9 -0
  11. policyengine_us/parameters/gov/contrib/states/ri/dependent_exemption/amount.yaml +2 -2
  12. policyengine_us/parameters/gov/contrib/states/ut/eitc/in_effect.yaml +9 -0
  13. policyengine_us/parameters/gov/contrib/states/ut/eitc/max_age.yaml +9 -0
  14. policyengine_us/parameters/gov/hhs/medicaid/eligibility/categories/medically_needy/categories/child/child.yaml +0 -1
  15. policyengine_us/parameters/gov/hhs/medicaid/eligibility/categories/senior_or_disabled/income/limit/couple.yaml +60 -51
  16. policyengine_us/parameters/gov/hhs/medicaid/eligibility/categories/senior_or_disabled/income/limit/individual.yaml +60 -51
  17. policyengine_us/parameters/gov/hhs/medicare/part_a/deductible.yaml +13 -0
  18. policyengine_us/parameters/gov/hhs/medicare/part_a/default_quarters_of_coverage.yaml +10 -0
  19. policyengine_us/parameters/gov/hhs/medicare/part_a/full_premium.yaml +13 -0
  20. policyengine_us/parameters/gov/hhs/medicare/part_a/premium_free_quarters_threshold.yaml +10 -0
  21. policyengine_us/parameters/gov/hhs/medicare/part_a/reduced_premium.yaml +13 -0
  22. policyengine_us/parameters/gov/hhs/medicare/part_a/reduced_premium_quarters_threshold.yaml +10 -0
  23. policyengine_us/parameters/gov/hhs/medicare/part_b/base_premium.yaml +16 -0
  24. policyengine_us/parameters/gov/hhs/medicare/part_b/irmaa/head_of_household.yaml +50 -0
  25. policyengine_us/parameters/gov/hhs/medicare/part_b/irmaa/joint.yaml +49 -0
  26. policyengine_us/parameters/gov/hhs/medicare/part_b/irmaa/separate.yaml +30 -0
  27. policyengine_us/parameters/gov/hhs/medicare/part_b/irmaa/single.yaml +50 -0
  28. policyengine_us/parameters/gov/hhs/medicare/part_b/irmaa/surviving_spouse.yaml +49 -0
  29. policyengine_us/parameters/gov/hhs/tanf/cash/income/sources/earned.yaml +13 -0
  30. policyengine_us/parameters/gov/hhs/tanf/cash/income/sources/unearned.yaml +23 -0
  31. policyengine_us/parameters/gov/irs/ald/student_loan_interest/reduction/start.yaml +7 -1
  32. policyengine_us/parameters/gov/irs/capital_gains/rates.yaml +17 -0
  33. policyengine_us/parameters/gov/irs/capital_gains/thresholds.yaml +182 -0
  34. policyengine_us/parameters/gov/irs/credits/cdcc/eligibility/child_age.yaml +0 -1
  35. policyengine_us/parameters/gov/irs/credits/clean_vehicle/new/eligibility/min_kwh.yaml +0 -1
  36. policyengine_us/parameters/gov/irs/credits/clean_vehicle/used/eligibility/sale_price_limit.yaml +0 -1
  37. policyengine_us/parameters/gov/irs/credits/ctc/amount/base.yaml +14 -9
  38. policyengine_us/parameters/gov/irs/credits/ctc/refundable/individual_max.yaml +14 -7
  39. policyengine_us/parameters/gov/irs/credits/education/american_opportunity_credit/abolition.yaml +0 -1
  40. policyengine_us/parameters/gov/irs/credits/education/american_opportunity_credit/refundability.yaml +0 -1
  41. policyengine_us/parameters/gov/irs/credits/education/lifetime_learning_credit/abolition.yaml +0 -1
  42. policyengine_us/parameters/gov/irs/credits/education/lifetime_learning_credit/expense_limit.yaml +0 -1
  43. policyengine_us/parameters/gov/irs/credits/eitc/max.yaml +73 -81
  44. policyengine_us/parameters/gov/irs/credits/energy_efficient_home_improvement/cap/annual/advanced_main_air_circulating_fan.yaml +0 -1
  45. policyengine_us/parameters/gov/irs/credits/energy_efficient_home_improvement/cap/annual/door.yaml +0 -1
  46. policyengine_us/parameters/gov/irs/credits/energy_efficient_home_improvement/cap/annual/energy_efficient_central_air_conditioner.yaml +0 -1
  47. policyengine_us/parameters/gov/irs/credits/energy_efficient_home_improvement/cap/annual/heat_pump_heat_pump_water_heater_biomass_stove_boiler.yaml +0 -1
  48. policyengine_us/parameters/gov/irs/credits/energy_efficient_home_improvement/cap/annual/home_energy_audit.yaml +0 -1
  49. policyengine_us/parameters/gov/irs/credits/energy_efficient_home_improvement/cap/annual/qualified_furnace_or_hot_water_boiler.yaml +0 -1
  50. policyengine_us/parameters/gov/irs/credits/energy_efficient_home_improvement/cap/annual/roof.yaml +0 -1
  51. policyengine_us/parameters/gov/irs/credits/energy_efficient_home_improvement/cap/annual/total.yaml +0 -1
  52. policyengine_us/parameters/gov/irs/credits/energy_efficient_home_improvement/cap/annual/window.yaml +0 -1
  53. policyengine_us/parameters/gov/irs/credits/energy_efficient_home_improvement/cap/lifetime/total.yaml +0 -1
  54. policyengine_us/parameters/gov/irs/credits/energy_efficient_home_improvement/cap/lifetime/window.yaml +0 -1
  55. policyengine_us/parameters/gov/irs/credits/energy_efficient_home_improvement/in_effect.yaml +0 -1
  56. policyengine_us/parameters/gov/irs/credits/energy_efficient_home_improvement/qualified_expenditures/credits.yaml +0 -1
  57. policyengine_us/parameters/gov/irs/credits/energy_efficient_home_improvement/qualified_expenditures/heat_pump_heat_pump_water_heater_biomass_stove_boiler.yaml +0 -1
  58. policyengine_us/parameters/gov/irs/credits/energy_efficient_home_improvement/rates/home_energy_audit.yaml +0 -1
  59. policyengine_us/parameters/gov/irs/credits/energy_efficient_home_improvement/rates/improvements.yaml +0 -1
  60. policyengine_us/parameters/gov/irs/credits/energy_efficient_home_improvement/rates/property.yaml +0 -1
  61. policyengine_us/parameters/gov/irs/credits/premium_tax_credit/phase_out/ending_rate.yaml +0 -1
  62. policyengine_us/parameters/gov/irs/credits/premium_tax_credit/phase_out/starting_rate.yaml +0 -1
  63. policyengine_us/parameters/gov/irs/credits/recovery_rebate_credit/arpa/max/adult.yaml +0 -1
  64. policyengine_us/parameters/gov/irs/credits/recovery_rebate_credit/arpa/max/dependent.yaml +0 -1
  65. policyengine_us/parameters/gov/irs/credits/recovery_rebate_credit/arpa/phase_out/length.yaml +0 -1
  66. policyengine_us/parameters/gov/irs/credits/recovery_rebate_credit/arpa/phase_out/threshold.yaml +0 -1
  67. policyengine_us/parameters/gov/irs/credits/recovery_rebate_credit/caa/max/adult.yaml +0 -1
  68. policyengine_us/parameters/gov/irs/credits/recovery_rebate_credit/caa/max/child.yaml +0 -1
  69. policyengine_us/parameters/gov/irs/credits/recovery_rebate_credit/caa/phase_out/rate.yaml +0 -1
  70. policyengine_us/parameters/gov/irs/credits/recovery_rebate_credit/caa/phase_out/threshold.yaml +0 -1
  71. policyengine_us/parameters/gov/irs/credits/recovery_rebate_credit/cares/max/adult.yaml +0 -1
  72. policyengine_us/parameters/gov/irs/credits/recovery_rebate_credit/cares/max/child.yaml +0 -1
  73. policyengine_us/parameters/gov/irs/credits/recovery_rebate_credit/cares/phase_out/rate.yaml +0 -1
  74. policyengine_us/parameters/gov/irs/credits/recovery_rebate_credit/cares/phase_out/threshold.yaml +0 -1
  75. policyengine_us/parameters/gov/irs/credits/residential_clean_energy/applicable_percentage.yaml +0 -1
  76. policyengine_us/parameters/gov/irs/credits/residential_clean_energy/elements.yaml +0 -1
  77. policyengine_us/parameters/gov/irs/credits/residential_clean_energy/fuel_cell_cap_per_kw.yaml +0 -1
  78. policyengine_us/parameters/gov/irs/deductions/qbi/phase_out/start.yaml +19 -7
  79. policyengine_us/parameters/gov/irs/deductions/standard/aged_or_blind/age_threshold.yaml +0 -1
  80. policyengine_us/parameters/gov/irs/deductions/standard/aged_or_blind/amount.yaml +10 -52
  81. policyengine_us/parameters/gov/irs/deductions/standard/amount.yaml +16 -59
  82. policyengine_us/parameters/gov/irs/gross_income/retirement_contributions/catch_up/limit/401k.yaml +8 -1
  83. policyengine_us/parameters/gov/irs/gross_income/retirement_contributions/catch_up/limit/ira.yaml +7 -0
  84. policyengine_us/parameters/gov/irs/gross_income/retirement_contributions/limit/401k.yaml +6 -0
  85. policyengine_us/parameters/gov/irs/gross_income/retirement_contributions/limit/ira.yaml +5 -0
  86. policyengine_us/parameters/gov/irs/income/amt/exemption/amount.yaml +15 -59
  87. policyengine_us/parameters/gov/irs/income/amt/exemption/phase_out/start.yaml +11 -60
  88. policyengine_us/parameters/gov/irs/income/bracket.yaml +114 -213
  89. policyengine_us/parameters/gov/irs/payroll/medicare/additional/exclusion.yaml +0 -1
  90. policyengine_us/parameters/gov/local/ny/mamdani_income_tax/in_effect.yaml +10 -0
  91. policyengine_us/parameters/gov/local/ny/mamdani_income_tax/rate.yaml +18 -0
  92. policyengine_us/parameters/gov/states/ar/tax/income/rates/main/reduction.yaml +30 -0
  93. policyengine_us/parameters/gov/states/ca/chhs/medi_cal_enrollment_freeze/in_effect.yaml +12 -0
  94. policyengine_us/parameters/gov/states/co/tax/income/credits/care_worker/amount/joint.yaml +10 -0
  95. policyengine_us/parameters/gov/states/co/tax/income/credits/care_worker/amount/non_joint.yaml +10 -0
  96. policyengine_us/parameters/gov/states/co/tax/income/credits/care_worker/income_limit/joint.yaml +10 -0
  97. policyengine_us/parameters/gov/states/co/tax/income/credits/care_worker/income_limit/non_joint.yaml +10 -0
  98. policyengine_us/parameters/gov/states/co/tax/income/credits/refundable.yaml +10 -0
  99. policyengine_us/parameters/gov/states/ga/tax/income/credits/itemizer/amount.yaml +14 -0
  100. policyengine_us/parameters/gov/states/ga/tax/income/credits/non_refundable.yaml +9 -0
  101. policyengine_us/parameters/gov/states/hi/tax/income/alternative_tax/availability.yaml +2 -3
  102. policyengine_us/parameters/gov/states/il/dhs/aabd/{qualified_noncitizen_status.yaml → qualified_noncitizen_statuses.yaml} +3 -5
  103. policyengine_us/parameters/gov/states/il/dhs/tanf/{qualified_noncitizen_status.yaml → qualified_noncitizen_statuses.yaml} +2 -2
  104. policyengine_us/parameters/gov/states/il/hfs/README.md +1 -0
  105. policyengine_us/parameters/gov/states/il/hfs/bcc/eligibility/age.yaml +12 -0
  106. policyengine_us/parameters/gov/states/il/hfs/fpp/eligibility/household_size.yaml +14 -0
  107. policyengine_us/parameters/gov/states/il/hfs/fpp/eligibility/income_limit.yaml +15 -0
  108. policyengine_us/parameters/gov/states/il/hfs/hbwd/README.md +1 -0
  109. policyengine_us/parameters/gov/states/il/hfs/hbwd/eligibility/age.yaml +25 -0
  110. policyengine_us/parameters/gov/states/il/hfs/hbwd/eligibility/asset/limit.yaml +15 -0
  111. policyengine_us/parameters/gov/states/il/hfs/hbwd/eligibility/income/limit.yaml +15 -0
  112. policyengine_us/parameters/gov/states/il/hfs/hbwd/eligibility/income/sources/earned.yaml +13 -0
  113. policyengine_us/parameters/gov/states/il/hfs/hbwd/eligibility/income/sources/unearned.yaml +25 -0
  114. policyengine_us/parameters/gov/states/il/hfs/hbwd/premium/earned.yaml +96 -0
  115. policyengine_us/parameters/gov/states/il/hfs/hbwd/premium/unearned.yaml +96 -0
  116. policyengine_us/parameters/gov/states/il/hfs/mpe/eligibility/income_limit.yaml +13 -0
  117. policyengine_us/parameters/gov/states/il/hfs/qualified_noncitizen_statuses.yaml +17 -0
  118. policyengine_us/parameters/gov/states/ma/dta/tcap/gross_income/earned.yaml +2 -2
  119. policyengine_us/parameters/gov/states/ma/eec/ccfa/income/countable_income/sources.yaml +3 -3
  120. policyengine_us/parameters/gov/states/mt/tax/income/deductions/itemized/spouse_allocation_rate.yaml +13 -0
  121. policyengine_us/parameters/gov/states/nj/tax/income/additions.yaml +12 -0
  122. policyengine_us/parameters/gov/states/nj/tax/income/gross_income_sources.yaml +32 -0
  123. policyengine_us/parameters/gov/states/pa/tax/income/credits/eitc/match.yaml +10 -0
  124. policyengine_us/parameters/gov/states/pa/tax/income/credits/refundable.yaml +6 -0
  125. policyengine_us/parameters/gov/states/ut/tax/income/credits/at_home_parent/amount.yaml +4 -0
  126. policyengine_us/parameters/gov/states/ut/tax/income/credits/at_home_parent/max_agi.yaml +6 -2
  127. policyengine_us/parameters/gov/states/ut/tax/income/credits/at_home_parent/max_child_age.yaml +6 -2
  128. policyengine_us/parameters/gov/states/ut/tax/income/credits/at_home_parent/parent_max_earnings.yaml +6 -2
  129. policyengine_us/parameters/gov/states/ut/tax/income/credits/ctc/amount.yaml +4 -0
  130. policyengine_us/parameters/gov/states/ut/tax/income/credits/ctc/child_age_threshold.yaml +4 -0
  131. policyengine_us/parameters/gov/states/ut/tax/income/credits/ctc/reduction/rate.yaml +4 -0
  132. policyengine_us/parameters/gov/states/ut/tax/income/credits/ctc/reduction/start.yaml +4 -0
  133. policyengine_us/parameters/gov/states/ut/tax/income/credits/earned_income/rate.yaml +4 -0
  134. policyengine_us/parameters/gov/states/ut/tax/income/credits/military_retirement/rate.yaml +26 -0
  135. policyengine_us/parameters/gov/states/ut/tax/income/credits/non_refundable.yaml +5 -0
  136. policyengine_us/parameters/gov/states/ut/tax/income/credits/retirement/birth_year.yaml +4 -0
  137. policyengine_us/parameters/gov/states/ut/tax/income/credits/retirement/max.yaml +4 -0
  138. policyengine_us/parameters/gov/states/ut/tax/income/credits/retirement/phase_out/rate.yaml +4 -0
  139. policyengine_us/parameters/gov/states/ut/tax/income/credits/retirement/phase_out/threshold.yaml +4 -0
  140. policyengine_us/parameters/gov/states/ut/tax/income/credits/ss_benefits/phase_out/rate.yaml +4 -0
  141. policyengine_us/parameters/gov/states/ut/tax/income/credits/ss_benefits/phase_out/threshold.yaml +4 -0
  142. policyengine_us/parameters/gov/states/ut/tax/income/credits/taxpayer/in_effect.yaml +2 -0
  143. policyengine_us/parameters/gov/states/ut/tax/income/credits/taxpayer/personal_exemption.yaml +5 -0
  144. policyengine_us/parameters/gov/states/ut/tax/income/credits/taxpayer/phase_out/rate.yaml +5 -1
  145. policyengine_us/parameters/gov/states/ut/tax/income/credits/taxpayer/phase_out/threshold.yaml +9 -0
  146. policyengine_us/parameters/gov/states/ut/tax/income/credits/taxpayer/rate.yaml +4 -0
  147. policyengine_us/parameters/gov/states/ut/tax/income/rate.yaml +3 -0
  148. policyengine_us/parameters/gov/states/va/tax/income/credits/non_refundable.yaml +1 -1
  149. policyengine_us/parameters/gov/states/wa/dshs/tanf/income/deductions/earned_income_disregard/amount.yaml +14 -0
  150. policyengine_us/parameters/gov/states/wa/dshs/tanf/income/deductions/earned_income_disregard/percentage_disregarded.yaml +14 -0
  151. policyengine_us/parameters/gov/states/wa/dshs/tanf/income/limit.yaml +36 -0
  152. policyengine_us/parameters/gov/states/wa/dshs/tanf/maximum_family_size.yaml +14 -0
  153. policyengine_us/parameters/gov/states/wa/dshs/tanf/payment_standard/amount.yaml +32 -0
  154. policyengine_us/parameters/gov/states/wa/dshs/tanf/payment_standard/maximum_amount.yaml +12 -0
  155. policyengine_us/parameters/gov/states/wa/dshs/tanf/resource_limit.yaml +15 -0
  156. policyengine_us/parameters/gov/territories/pr/tax/income/credits/refundable.yaml +2 -0
  157. policyengine_us/parameters/gov/territories/pr/tax/income/gradual_adjustment/adjustment_limit_basis.yaml +12 -0
  158. policyengine_us/parameters/gov/territories/pr/tax/income/gradual_adjustment/exemption_rate.yaml +13 -0
  159. policyengine_us/parameters/gov/territories/pr/tax/income/gradual_adjustment/rate.yaml +12 -0
  160. policyengine_us/parameters/gov/territories/pr/tax/income/gradual_adjustment/threshold.yaml +13 -0
  161. policyengine_us/parameters/gov/territories/pr/tax/income/regular_tax/percentage.yaml +21 -0
  162. policyengine_us/parameters/gov/territories/pr/tax/income/tax_rate/amount.yaml +35 -0
  163. policyengine_us/parameters/gov/territories/pr/tax/income/taxable_income/deductions/sources.yaml +18 -0
  164. policyengine_us/parameters/gov/territories/pr/tax/income/taxable_income/exemptions/sources.yaml +15 -0
  165. policyengine_us/parameters/gov/usda/snap/student/child_age_limit/single_parent.yaml +12 -0
  166. policyengine_us/parameters/gov/usda/snap/student/child_age_limit/two_parent.yaml +12 -0
  167. policyengine_us/parameters/gov/usda/snap/work_requirements/general/age_threshold/caring_dependent_child.yaml +1 -1
  168. policyengine_us/parameters/gov/usda/snap/work_requirements/general/age_threshold/exempted.yaml +1 -1
  169. policyengine_us/parameters/gov/usda/snap/work_requirements/general/weekly_hours_threshold.yaml +1 -1
  170. policyengine_us/parameters/simulation/disabled_programs.yaml +0 -1
  171. policyengine_us/reforms/aca/aca_ptc_additional_bracket.py +2 -2
  172. policyengine_us/reforms/aca/aca_ptc_simplified_bracket.py +2 -2
  173. policyengine_us/reforms/additional_tax_bracket/additional_tax_bracket_reform.py +10 -7
  174. policyengine_us/reforms/biden/budget_2025/capital_gains_tax_increase.py +5 -7
  175. policyengine_us/reforms/congress/tlaib/__init__.py +4 -3
  176. policyengine_us/reforms/congress/tlaib/economic_dignity_for_all_agenda/__init__.py +9 -0
  177. policyengine_us/reforms/congress/tlaib/economic_dignity_for_all_agenda/edaa_end_child_poverty_act.py +237 -0
  178. policyengine_us/reforms/ctc/ctc_per_child_phase_out.py +30 -8
  179. policyengine_us/reforms/harris/capital_gains/harris_capital_gains.py +7 -7
  180. policyengine_us/reforms/local/ny/__init__.py +4 -0
  181. policyengine_us/reforms/local/ny/mamdani_income_tax.py +84 -0
  182. policyengine_us/reforms/reforms.py +19 -4
  183. policyengine_us/reforms/states/ri/ctc/ri_ctc_reform.py +32 -1
  184. policyengine_us/reforms/states/ri/exemption/ri_exemption_reform.py +38 -8
  185. policyengine_us/reforms/states/ut/__init__.py +3 -0
  186. policyengine_us/reforms/states/ut/ut_refundable_eitc.py +118 -0
  187. policyengine_us/tests/policy/baseline/gov/aca/ptc/aca_ptc.yaml +3 -3
  188. policyengine_us/tests/policy/baseline/gov/aca/ptc/aca_required_contribution_percentage.yaml +71 -0
  189. policyengine_us/tests/policy/baseline/gov/aca/ptc/integration.yaml +1 -1
  190. policyengine_us/tests/policy/baseline/gov/aca/ptc/separate_esi.yaml +2 -2
  191. policyengine_us/tests/policy/baseline/gov/ed/pell_grant/pell_grant_simplified_formula_applies.yaml +1 -1
  192. policyengine_us/tests/policy/baseline/gov/hhs/medicaid/medicaid_enrolled.yaml +105 -0
  193. policyengine_us/tests/policy/baseline/gov/hhs/medicare/costs/medicare_cost.yaml +65 -0
  194. policyengine_us/tests/policy/baseline/gov/hhs/medicare/eligibility/base_part_a_premium.yaml +35 -0
  195. policyengine_us/tests/policy/baseline/gov/hhs/medicare/eligibility/base_part_b_premium.yaml +15 -0
  196. policyengine_us/tests/policy/baseline/gov/hhs/medicare/eligibility/income_adjusted_part_b_premium.yaml +77 -0
  197. policyengine_us/tests/policy/baseline/gov/hhs/tanf/tanf_fpg.yaml +53 -0
  198. policyengine_us/tests/policy/baseline/gov/irs/tax/federal_income/alternative_minimum_tax/exemption/amt_exemption.yaml +68 -0
  199. policyengine_us/tests/policy/baseline/gov/irs/tax/federal_income/alternative_minimum_tax/integration.yaml +26 -0
  200. policyengine_us/tests/policy/baseline/gov/local/ca/la/general_relief/eligible/immigration/la_general_relief_immigration_status_eligible_person.yaml +2 -2
  201. policyengine_us/tests/policy/baseline/gov/ssa/ssi/integration_tests.yaml +150 -4
  202. policyengine_us/tests/policy/baseline/gov/states/ar/tax/income/integration.yaml +35 -0
  203. policyengine_us/tests/policy/baseline/gov/states/ca/chhs/is_ca_medicaid_immigration_status_eligible.yaml +59 -5
  204. policyengine_us/tests/policy/baseline/gov/states/co/tax/income/additions/federal_deduction/co_federal_deduction_addback.yaml +2 -2
  205. policyengine_us/tests/policy/baseline/gov/states/co/tax/income/credits/care_worker/co_care_worker_credit.yaml +64 -0
  206. policyengine_us/tests/policy/baseline/gov/states/co/tax/income/credits/care_worker/co_care_worker_credit_eligible.yaml +122 -0
  207. policyengine_us/tests/policy/baseline/gov/states/co/tax/income/credits/care_worker/co_care_worker_credit_eligible_care_worker_count.yaml +65 -0
  208. policyengine_us/tests/policy/baseline/gov/states/ga/tax/income/credits/ga_itemizer_credit.yaml +44 -0
  209. policyengine_us/tests/policy/baseline/gov/states/hi/tax/income/alternative_tax/hi_alternative_tax_on_capital_gains_eligible.yaml +0 -8
  210. policyengine_us/tests/policy/baseline/gov/states/hi/tax/income/credits/cdcc/hi_cdcc.yaml +4 -0
  211. policyengine_us/tests/policy/baseline/gov/states/hi/tax/income/credits/cdcc/hi_cdcc_eligible.yaml +15 -0
  212. policyengine_us/tests/policy/baseline/gov/states/hi/tax/income/integration.yaml +96 -0
  213. policyengine_us/tests/policy/baseline/gov/states/il/dhs/tanf/eligibility/il_tanf_immigration_status_eligible_person.yaml +2 -10
  214. policyengine_us/tests/policy/baseline/gov/states/il/hfs/bcc/eligibility/il_bcc_age_eligible.yaml +39 -0
  215. policyengine_us/tests/policy/baseline/gov/states/il/hfs/bcc/eligibility/il_bcc_eligible.yaml +95 -0
  216. policyengine_us/tests/policy/baseline/gov/states/il/hfs/bcc/eligibility/il_bcc_insurance_eligible.yaml +35 -0
  217. policyengine_us/tests/policy/baseline/gov/states/il/hfs/fpp/il_fpp_income_eligible.yaml +35 -0
  218. policyengine_us/tests/policy/baseline/gov/states/il/hfs/fpp/il_fpp_income_level.yaml +27 -0
  219. policyengine_us/tests/policy/baseline/gov/states/il/hfs/fpp/integration.yaml +116 -0
  220. policyengine_us/tests/policy/baseline/gov/states/il/hfs/hbwd/asset/il_hbwd_countable_assets.yaml +23 -0
  221. policyengine_us/tests/policy/baseline/gov/states/il/hfs/hbwd/eligibility/il_hbwd_age_eligible.yaml +39 -0
  222. policyengine_us/tests/policy/baseline/gov/states/il/hfs/hbwd/eligibility/il_hbwd_asset_eligible.yaml +31 -0
  223. policyengine_us/tests/policy/baseline/gov/states/il/hfs/hbwd/eligibility/il_hbwd_disability_eligible.yaml +35 -0
  224. policyengine_us/tests/policy/baseline/gov/states/il/hfs/hbwd/eligibility/il_hbwd_eligible.yaml +65 -0
  225. policyengine_us/tests/policy/baseline/gov/states/il/hfs/hbwd/eligibility/il_hbwd_employment_eligible.yaml +34 -0
  226. policyengine_us/tests/policy/baseline/gov/states/il/hfs/hbwd/eligibility/il_hbwd_income_eligible.yaml +25 -0
  227. policyengine_us/tests/policy/baseline/gov/states/il/hfs/hbwd/il_hbwd_person.yaml +34 -0
  228. policyengine_us/tests/policy/baseline/gov/states/il/hfs/hbwd/il_hbwd_premium.yaml +84 -0
  229. policyengine_us/tests/policy/baseline/gov/states/il/hfs/hbwd/integration.yaml +183 -0
  230. policyengine_us/tests/policy/baseline/gov/states/il/hfs/il_hfs_immigration_status_eligible.yaml +47 -0
  231. policyengine_us/tests/policy/baseline/gov/states/il/hfs/mpe/il_mpe_eligible.yaml +39 -0
  232. policyengine_us/tests/policy/baseline/gov/states/il/hfs/mpe/il_mpe_income_eligible.yaml +23 -0
  233. policyengine_us/tests/policy/baseline/gov/states/il/hfs/mpe/integration.yaml +138 -0
  234. policyengine_us/tests/policy/baseline/gov/states/il/hfs/smib/eligibility/il_smib_eligible.yaml +88 -0
  235. policyengine_us/tests/policy/baseline/gov/states/il/hfs/smib/integration.yaml +73 -0
  236. policyengine_us/tests/policy/baseline/gov/states/ma/dta/ssp/ma_state_supplement.yaml +2 -0
  237. policyengine_us/tests/policy/baseline/gov/states/ma/dta/tcap/eaedc/dependent_care_deduction/ma_eaedc_dependent_care_deduction.yaml +13 -13
  238. policyengine_us/tests/policy/baseline/gov/states/ma/dta/tcap/eaedc/dependent_care_deduction/ma_eaedc_dependent_care_deduction_person.yaml +8 -8
  239. policyengine_us/tests/policy/baseline/gov/states/ma/dta/tcap/eaedc/ma_eaedc.yaml +2 -2
  240. policyengine_us/tests/policy/baseline/gov/states/ma/dta/tcap/tafdc/income/deductions/ma_tafdc_dependent_care_deduction_person.yaml +6 -6
  241. policyengine_us/tests/policy/baseline/gov/states/ma/dta/tcap/tafdc/income/earned/ma_tafdc_partially_disregarded_earned_income.yaml +7 -7
  242. policyengine_us/tests/policy/baseline/gov/states/ma/dta/tcap/tafdc/integration.yaml +14 -14
  243. policyengine_us/tests/policy/baseline/gov/states/ma/dta/tcap/tafdc/ma_tafdc.yaml +1 -1
  244. policyengine_us/tests/policy/baseline/gov/states/ma/eec/ccfa/copay/ma_ccfa_total_copay.yaml +4 -4
  245. policyengine_us/tests/policy/baseline/gov/states/ma/eec/ccfa/eligibility/ma_ccfa_activity_eligible.yaml +20 -20
  246. policyengine_us/tests/policy/baseline/gov/states/ma/eec/ccfa/ma_ccfa.yaml +7 -7
  247. policyengine_us/tests/policy/baseline/gov/states/mo/tax/income/deductions/mo_federal_income_tax_deduction.yaml +2 -14
  248. policyengine_us/tests/policy/baseline/gov/states/mo/tax/income/deductions/mo_pension_and_ss_or_ssd_deduction/mo_pension_and_ss_or_ssd_deduction_section_a.yaml +2 -2
  249. policyengine_us/tests/policy/baseline/gov/states/mo/tax/income/deductions/mo_pension_and_ss_or_ssd_deduction/mo_pension_and_ss_or_ssd_deduction_section_b.yaml +1 -1
  250. policyengine_us/tests/policy/baseline/gov/states/mo/tax/income/deductions/mo_pension_and_ss_or_ssd_deduction/mo_pension_and_ss_or_ssd_deduction_section_c.yaml +1 -1
  251. policyengine_us/tests/policy/baseline/gov/states/nc/tax/income/deductions/nc_itemized_deductions.yaml +2 -2
  252. policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/credits/cdcc/nj_cdcc.yaml +8 -8
  253. policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/credits/eitc/nj_eitc.yaml +8 -3
  254. policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/integration.yaml +137 -0
  255. policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/taxable_income/nj_agi.yaml +7 -8
  256. policyengine_us/tests/policy/baseline/gov/states/oh/tax/income/credits/joint_filing_credit/oh_joint_filing_credit_qualifying_income.yaml +29 -0
  257. policyengine_us/tests/policy/baseline/gov/states/oh/tax/income/credits/oh_cdcc.yaml +4 -4
  258. policyengine_us/tests/policy/baseline/gov/states/oh/tax/income/integration.yaml +141 -0
  259. policyengine_us/tests/policy/baseline/gov/states/pa/tax/income/credits/pa_eitc.yaml +26 -0
  260. policyengine_us/tests/policy/baseline/gov/states/tx/tanf/assistance_unit/tx_tanf_categorically_eligible_person.yaml +1 -1
  261. policyengine_us/tests/policy/baseline/gov/states/ut/tax/income/credits/military_retirement_credit/ut_military_retirement_credit.yaml +89 -0
  262. policyengine_us/tests/policy/baseline/gov/states/ut/tax/income/credits/military_retirement_credit/ut_military_retirement_credit_eligible.yaml +50 -0
  263. policyengine_us/tests/policy/baseline/gov/states/ut/tax/income/credits/ss_benefits_credit/ut_ss_benefits_credit_max.yaml +5 -5
  264. policyengine_us/tests/policy/baseline/gov/states/wa/dshs/tanf/benefit/wa_tanf_payment_standard.yaml +48 -0
  265. policyengine_us/tests/policy/baseline/gov/states/wa/dshs/tanf/eligibility/wa_tanf_eligible.yaml +65 -0
  266. policyengine_us/tests/policy/baseline/gov/states/wa/dshs/tanf/eligibility/wa_tanf_income_eligible.yaml +96 -0
  267. policyengine_us/tests/policy/baseline/gov/states/wa/dshs/tanf/income/wa_tanf_countable_earned_income.yaml +70 -0
  268. policyengine_us/tests/policy/baseline/gov/states/wa/dshs/tanf/integration.yaml +676 -0
  269. policyengine_us/tests/policy/baseline/gov/states/wa/dshs/tanf/wa_tanf.yaml +102 -0
  270. policyengine_us/tests/policy/baseline/gov/states/wa/dshs/tanf/wa_tanf_resources_eligible.yaml +6 -7
  271. policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/gradual_adjustment/pr_gradual_adjustment_amount.yaml +29 -0
  272. policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/gradual_adjustment/pr_gradual_adjustment_eligible.yaml +15 -0
  273. policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/pr_agi.yaml +17 -0
  274. policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/pr_agi_person.yaml +17 -0
  275. policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/pr_normal_tax.yaml +31 -0
  276. policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/pr_tax_before_credits.yaml +19 -0
  277. policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/taxable_income/pr_net_taxable_income.yaml +26 -0
  278. policyengine_us/tests/policy/baseline/gov/test_categorical_eligibility_vectorization.yaml +41 -0
  279. policyengine_us/tests/policy/baseline/gov/usda/snap/eligibility/student/is_snap_higher_ed_student.yaml +23 -0
  280. policyengine_us/tests/policy/baseline/gov/usda/snap/eligibility/student/is_snap_ineligible_student.yaml +77 -6
  281. policyengine_us/tests/policy/baseline/gov/usda/snap/eligibility/student/meets_snap_parent_exception.yaml +345 -0
  282. policyengine_us/tests/policy/baseline/gov/usda/snap/eligibility/student/meets_snap_work_exception.yaml +47 -0
  283. policyengine_us/tests/policy/baseline/gov/usda/snap/eligibility/work_requirements/meets_snap_abawd_work_requirements.yaml +17 -17
  284. policyengine_us/tests/policy/baseline/gov/usda/snap/eligibility/work_requirements/meets_snap_general_work_requirements.yaml +7 -7
  285. policyengine_us/tests/policy/baseline/gov/usda/snap/income/deductions/self_employment_income/integration.yaml +6 -6
  286. policyengine_us/tests/policy/baseline/gov/usda/snap/income/deductions/self_employment_income/snap_self_employment_expense_deduction.yaml +4 -4
  287. policyengine_us/tests/policy/baseline/gov/usda/snap/income/deductions/self_employment_income/snap_self_employment_income_after_expense_deduction.yaml +1 -1
  288. policyengine_us/tests/policy/baseline/gov/usda/snap/income/federal_work_study_income_exclusion.yaml +24 -0
  289. policyengine_us/tests/policy/baseline/gov/usda/snap/income/snap_countable_earner.yaml +25 -0
  290. policyengine_us/tests/policy/baseline/gov/usda/snap/integration.yaml +1 -1
  291. policyengine_us/tests/policy/baseline/gov/usda/snap/snap.yaml +5 -5
  292. policyengine_us/tests/policy/baseline/gov/usda/snap/snap_min_allotment.yaml +3 -3
  293. policyengine_us/tests/policy/baseline/gov/usda/wic/integration.yaml +181 -0
  294. policyengine_us/tests/policy/baseline/gov/usda/wic/is_wic_at_nutritional_risk.yaml +33 -0
  295. policyengine_us/tests/policy/baseline/gov/usda/wic/is_wic_eligible.yaml +28 -15
  296. policyengine_us/tests/policy/baseline/household/demographic/geographic/state_group.yaml +21 -0
  297. policyengine_us/tests/policy/baseline/household/expense/health/has_bcc_qualifying_coverage.yaml +12 -0
  298. policyengine_us/tests/policy/contrib/aca/ptc_additional_bracket.yaml +12 -12
  299. policyengine_us/tests/policy/contrib/aca/ptc_simplified_bracket.yaml +12 -12
  300. policyengine_us/tests/policy/contrib/additional_tax_bracket/additional_tax_bracket_reform.yaml +4 -4
  301. policyengine_us/tests/policy/contrib/congress/tlaib/economic_dignity_for_all_agenda/edaa_end_child_poverty_act.yaml +198 -0
  302. policyengine_us/tests/policy/contrib/crfb/senior_deduction_extension.yaml +2 -2
  303. policyengine_us/tests/policy/contrib/ctc/integration.yaml +6 -6
  304. policyengine_us/tests/policy/contrib/local/ny/nyc_mamdani_income_tax.yaml +51 -0
  305. policyengine_us/tests/policy/contrib/states/ri/ctc_reform_test.yaml +144 -0
  306. policyengine_us/tests/policy/contrib/states/ri/exemption_reform_test.yaml +31 -2
  307. policyengine_us/tests/policy/contrib/states/ut/ut_refundable_eitc.yaml +214 -0
  308. policyengine_us/variables/gov/aca/ptc/aca_ptc.py +3 -1
  309. policyengine_us/variables/gov/aca/ptc/{aca_ptc_phase_out_rate.py → aca_required_contribution_percentage.py} +2 -2
  310. policyengine_us/variables/gov/ed/is_federal_work_study_participant.py +9 -0
  311. policyengine_us/variables/gov/ed/pell_grant/efc/pell_grant_simplified_formula_applies.py +1 -2
  312. policyengine_us/variables/gov/fcc/lifeline/is_lifeline_eligible.py +2 -2
  313. policyengine_us/variables/gov/hhs/head_start/early_head_start.py +2 -1
  314. policyengine_us/variables/gov/hhs/head_start/head_start.py +2 -1
  315. policyengine_us/variables/gov/hhs/head_start/is_head_start_categorically_eligible.py +1 -3
  316. policyengine_us/variables/gov/hhs/medicaid/costs/medicaid_group.py +2 -2
  317. policyengine_us/variables/gov/hhs/medicaid/receives_medicaid.py +17 -0
  318. policyengine_us/variables/gov/hhs/medicare/costs/medicare_cost.py +30 -0
  319. policyengine_us/variables/gov/hhs/medicare/costs/medicare_enrolled.py +14 -0
  320. policyengine_us/variables/gov/hhs/medicare/eligibility/part_a/base_part_a_premium.py +32 -0
  321. policyengine_us/variables/gov/hhs/medicare/eligibility/part_a/is_premium_free_part_a.py +22 -0
  322. policyengine_us/variables/gov/hhs/medicare/eligibility/part_a/medicare_quarters_of_coverage.py +16 -0
  323. policyengine_us/variables/gov/hhs/medicare/eligibility/part_b/base_part_b_premium.py +16 -0
  324. policyengine_us/variables/gov/hhs/medicare/eligibility/part_b/income_adjusted_part_b_premium.py +55 -0
  325. policyengine_us/variables/gov/hhs/tanf/cash/income/tanf_gross_earned_income.py +13 -0
  326. policyengine_us/variables/gov/hhs/tanf/cash/income/tanf_gross_unearned_income.py +13 -0
  327. policyengine_us/variables/gov/hhs/tanf/tanf_fpg.py +28 -0
  328. policyengine_us/variables/gov/irs/tax/federal_income/alternative_minimum_tax/amt_tax_including_cg.py +5 -9
  329. policyengine_us/variables/gov/irs/tax/federal_income/alternative_minimum_tax/exemption/amt_exemption.py +47 -0
  330. policyengine_us/variables/gov/irs/tax/federal_income/alternative_minimum_tax/income/amt_income_less_exemptions.py +4 -22
  331. policyengine_us/variables/gov/irs/tax/federal_income/alternative_minimum_tax/regular_tax_before_credits.py +12 -13
  332. policyengine_us/variables/gov/irs/tax/federal_income/capital_gains/capital_gains_excluded_from_taxable_income.py +2 -2
  333. policyengine_us/variables/gov/irs/tax/federal_income/capital_gains/capital_gains_tax.py +5 -5
  334. policyengine_us/variables/gov/irs/tax/federal_income/capital_gains/dwks19.py +2 -2
  335. policyengine_us/variables/gov/ssa/ssi/eligibility/income/deemed/from_ineligible_spouse/is_ssi_spousal_deeming_applies.py +41 -0
  336. policyengine_us/variables/gov/ssa/ssi/eligibility/income/deemed/from_ineligible_spouse/ssi_income_deemed_from_ineligible_spouse.py +20 -20
  337. policyengine_us/variables/gov/ssa/ssi/ssi.py +22 -1
  338. policyengine_us/variables/gov/ssa/ssi/ssi_amount_if_eligible.py +26 -4
  339. policyengine_us/variables/gov/states/ca/chhs/is_ca_medicaid_immigration_status_eligible.py +25 -4
  340. policyengine_us/variables/gov/states/ca/cpuc/care/eligibility/ca_care_categorically_eligible.py +2 -2
  341. policyengine_us/variables/gov/states/ca/tax/income/alternative_minimum_tax/exemption/ca_amt_exemption.py +4 -2
  342. policyengine_us/variables/gov/states/ca/tax/income/ca_income_tax.py +1 -0
  343. policyengine_us/variables/gov/states/co/tax/income/credits/care_worker/co_care_worker_credit.py +26 -0
  344. policyengine_us/variables/gov/states/co/tax/income/credits/care_worker/co_care_worker_credit_eligible.py +27 -0
  345. policyengine_us/variables/gov/states/co/tax/income/credits/care_worker/co_care_worker_credit_eligible_care_worker.py +10 -0
  346. policyengine_us/variables/gov/states/co/tax/income/credits/care_worker/co_care_worker_credit_eligible_care_worker_count.py +18 -0
  347. policyengine_us/variables/gov/states/ga/tax/income/credits/ga_itemizer_credit.py +19 -0
  348. policyengine_us/variables/gov/states/hi/tax/income/credits/cdcc/hi_cdcc.py +1 -1
  349. policyengine_us/variables/gov/states/hi/tax/income/credits/cdcc/hi_cdcc_eligible.py +14 -0
  350. policyengine_us/variables/gov/states/il/dhs/aabd/eligibility/il_aabd_immigration_status_eligible_person.py +1 -1
  351. policyengine_us/variables/gov/states/il/dhs/tanf/eligibility/il_tanf_immigration_status_eligible_person.py +1 -1
  352. policyengine_us/variables/gov/states/il/hfs/bcc/eligibility/il_bcc_age_eligible.py +15 -0
  353. policyengine_us/variables/gov/states/il/hfs/bcc/eligibility/il_bcc_eligible.py +27 -0
  354. policyengine_us/variables/gov/states/il/hfs/bcc/eligibility/il_bcc_insurance_eligible.py +29 -0
  355. policyengine_us/variables/gov/states/il/hfs/fpp/eligibility/il_fpp_eligible.py +40 -0
  356. policyengine_us/variables/gov/states/il/hfs/fpp/eligibility/il_fpp_income_eligible.py +18 -0
  357. policyengine_us/variables/gov/states/il/hfs/fpp/il_fpp_income_level.py +29 -0
  358. policyengine_us/variables/gov/states/il/hfs/hbwd/asset/il_hbwd_countable_assets.py +34 -0
  359. policyengine_us/variables/gov/states/il/hfs/hbwd/eligibility/il_hbwd_age_eligible.py +20 -0
  360. policyengine_us/variables/gov/states/il/hfs/hbwd/eligibility/il_hbwd_asset_eligible.py +21 -0
  361. policyengine_us/variables/gov/states/il/hfs/hbwd/eligibility/il_hbwd_disability_eligible.py +20 -0
  362. policyengine_us/variables/gov/states/il/hfs/hbwd/eligibility/il_hbwd_eligible.py +33 -0
  363. policyengine_us/variables/gov/states/il/hfs/hbwd/eligibility/il_hbwd_employment_eligible.py +25 -0
  364. policyengine_us/variables/gov/states/il/hfs/hbwd/eligibility/il_hbwd_income_eligible.py +23 -0
  365. policyengine_us/variables/gov/states/il/hfs/hbwd/il_hbwd.py +17 -0
  366. policyengine_us/variables/gov/states/il/hfs/hbwd/il_hbwd_person.py +24 -0
  367. policyengine_us/variables/gov/states/il/hfs/hbwd/il_hbwd_premium.py +23 -0
  368. policyengine_us/variables/gov/states/il/hfs/hbwd/income/earned/il_hbwd_countable_earned_income.py +24 -0
  369. policyengine_us/variables/gov/states/il/hfs/hbwd/income/earned/il_hbwd_gross_earned_income.py +16 -0
  370. policyengine_us/variables/gov/states/il/hfs/hbwd/income/il_hbwd_countable_income.py +21 -0
  371. policyengine_us/variables/gov/states/il/hfs/hbwd/income/unearned/il_hbwd_countable_unearned_income.py +16 -0
  372. policyengine_us/variables/gov/states/il/hfs/il_hfs_immigration_status_eligible.py +23 -0
  373. policyengine_us/variables/gov/states/il/hfs/mpe/eligibility/il_mpe_income_eligible.py +15 -0
  374. policyengine_us/variables/gov/states/il/hfs/mpe/il_mpe_eligible.py +15 -0
  375. policyengine_us/variables/gov/states/il/hfs/smib/eligibility/il_smib_categorical_eligible.py +26 -0
  376. policyengine_us/variables/gov/states/il/hfs/smib/eligibility/il_smib_eligible.py +28 -0
  377. policyengine_us/variables/gov/states/il/hfs/smib/il_smib.py +21 -0
  378. policyengine_us/variables/gov/states/il/hfs/smib/il_smib_person.py +24 -0
  379. policyengine_us/variables/gov/states/ma/dta/ssp/ma_state_supplement.py +1 -0
  380. policyengine_us/variables/gov/states/ma/dta/tcap/eaedc/dependent_care_deduction/ma_eaedc_dependent_care_deduction_person.py +1 -1
  381. policyengine_us/variables/gov/states/ma/dta/tcap/tafdc/income/deductions/ma_tafdc_dependent_care_deduction_person.py +1 -1
  382. policyengine_us/variables/gov/states/ma/eec/ccfa/eligibility/ma_ccfa_activity_eligible.py +3 -1
  383. policyengine_us/variables/gov/states/mt/tax/income/deductions/itemized/general/mt_itemized_deductions_indiv.py +3 -2
  384. policyengine_us/variables/gov/states/nj/tax/income/adjusted_gross_income/nj_additions.py +8 -3
  385. policyengine_us/variables/gov/states/nj/tax/income/adjusted_gross_income/nj_gross_income.py +17 -0
  386. policyengine_us/variables/gov/states/nj/tax/income/adjusted_gross_income/nj_total_income.py +12 -6
  387. policyengine_us/variables/gov/states/nj/tax/income/credits/cdcc/nj_cdcc.py +2 -2
  388. policyengine_us/variables/gov/states/nj/tax/income/credits/eitc/nj_eitc.py +7 -1
  389. policyengine_us/variables/gov/states/oh/tax/income/credits/joint_filing_credit/oh_joint_filing_credit_qualifying_income.py +7 -3
  390. policyengine_us/variables/gov/states/oh/tax/income/credits/oh_cdcc.py +2 -2
  391. policyengine_us/variables/gov/states/pa/tax/income/credits/pa_eitc.py +16 -0
  392. policyengine_us/variables/gov/states/ut/tax/income/credits/military_retirement_credit/ut_military_retirement_credit.py +20 -0
  393. policyengine_us/variables/gov/states/ut/tax/income/credits/military_retirement_credit/ut_military_retirement_credit_eligible.py +22 -0
  394. policyengine_us/variables/gov/states/wa/dshs/tanf/benefit/wa_tanf_payment_standard.py +22 -0
  395. policyengine_us/variables/gov/states/wa/dshs/tanf/eligibility/wa_tanf_eligible.py +42 -0
  396. policyengine_us/variables/gov/states/wa/dshs/tanf/eligibility/wa_tanf_income_eligible.py +31 -0
  397. policyengine_us/variables/gov/states/wa/dshs/tanf/income/wa_tanf_countable_earned_income.py +33 -0
  398. policyengine_us/variables/gov/states/wa/dshs/tanf/income/wa_tanf_countable_income.py +16 -0
  399. policyengine_us/variables/gov/states/wa/dshs/tanf/wa_tanf.py +34 -0
  400. policyengine_us/variables/gov/states/wa/dshs/tanf/wa_tanf_resources_eligible.py +3 -2
  401. policyengine_us/variables/gov/territories/pr/tax/income/gradual_adjustment/pr_gradual_adjustment_amount.py +23 -0
  402. policyengine_us/variables/gov/territories/pr/tax/income/gradual_adjustment/pr_gradual_adjustment_eligible.py +16 -0
  403. policyengine_us/variables/gov/territories/pr/tax/income/pr_agi.py +11 -1
  404. policyengine_us/variables/gov/territories/pr/tax/income/pr_agi_person.py +11 -1
  405. policyengine_us/variables/gov/territories/pr/tax/income/pr_income_tax.py +14 -0
  406. policyengine_us/variables/gov/territories/pr/tax/income/pr_normal_tax.py +16 -0
  407. policyengine_us/variables/gov/territories/pr/tax/income/pr_regular_tax_before_credits.py +20 -0
  408. policyengine_us/variables/gov/territories/pr/tax/income/taxable_income/deductions/pr_deductions.py +13 -0
  409. policyengine_us/variables/gov/territories/pr/tax/income/taxable_income/exemptions/pr_exemptions.py +13 -0
  410. policyengine_us/variables/gov/territories/pr/tax/income/taxable_income/pr_net_taxable_income.py +17 -0
  411. policyengine_us/variables/gov/usda/snap/eligibility/student/is_snap_higher_ed_student.py +17 -0
  412. policyengine_us/variables/gov/usda/snap/eligibility/student/is_snap_ineligible_student.py +47 -15
  413. policyengine_us/variables/gov/usda/snap/eligibility/student/meets_snap_parent_exception.py +42 -0
  414. policyengine_us/variables/gov/usda/snap/eligibility/student/meets_snap_work_exception.py +22 -0
  415. policyengine_us/variables/gov/usda/snap/eligibility/work_requirements/meets_snap_abawd_work_requirements.py +3 -1
  416. policyengine_us/variables/gov/usda/snap/eligibility/work_requirements/meets_snap_general_work_requirements.py +3 -1
  417. policyengine_us/variables/gov/usda/snap/income/deductions/self_employment/snap_self_employment_expense_deduction.py +1 -1
  418. policyengine_us/variables/gov/usda/snap/income/deductions/self_employment/snap_self_employment_income_after_expense_deduction.py +1 -1
  419. policyengine_us/variables/gov/usda/snap/income/deductions/snap_dependent_care_deduction.py +5 -1
  420. policyengine_us/variables/gov/usda/snap/income/snap_countable_earner.py +13 -2
  421. policyengine_us/variables/gov/usda/wic/is_wic_at_nutritional_risk.py +3 -10
  422. policyengine_us/variables/gov/usda/wic/is_wic_eligible.py +10 -1
  423. policyengine_us/variables/household/demographic/geographic/state_group.py +8 -5
  424. policyengine_us/variables/household/demographic/person/is_part_time_college_student.py +9 -0
  425. policyengine_us/variables/household/expense/health/has_bcc_qualifying_coverage.py +16 -0
  426. {policyengine_us-1.424.6.dist-info → policyengine_us-1.455.0.dist-info}/METADATA +2 -2
  427. {policyengine_us-1.424.6.dist-info → policyengine_us-1.455.0.dist-info}/RECORD +441 -253
  428. {policyengine_us-1.424.6.dist-info → policyengine_us-1.455.0.dist-info}/WHEEL +1 -1
  429. policyengine_us/parameters/gov/contrib/congress/tlaib/income_security_package/baby_bonus_act/age_limit.yaml +0 -8
  430. policyengine_us/parameters/gov/contrib/congress/tlaib/income_security_package/baby_bonus_act/amount.yaml +0 -13
  431. policyengine_us/parameters/gov/contrib/congress/tlaib/income_security_package/baby_bonus_act/in_effect.yaml +0 -8
  432. policyengine_us/parameters/gov/contrib/congress/tlaib/income_security_package/baby_bonus_act/min_birth_year.yaml +0 -8
  433. policyengine_us/parameters/gov/contrib/congress/tlaib/income_security_package/boost_act/amount.yaml +0 -13
  434. policyengine_us/parameters/gov/contrib/congress/tlaib/income_security_package/boost_act/in_effect.yaml +0 -8
  435. policyengine_us/parameters/gov/contrib/congress/tlaib/income_security_package/boost_act/max_age.yaml +0 -8
  436. policyengine_us/parameters/gov/contrib/congress/tlaib/income_security_package/boost_act/min_age.yaml +0 -8
  437. policyengine_us/parameters/gov/contrib/congress/tlaib/income_security_package/boost_act/tax/rate.yaml +0 -8
  438. policyengine_us/parameters/gov/contrib/congress/tlaib/income_security_package/boost_act/tax/threshold.yaml +0 -24
  439. policyengine_us/parameters/gov/contrib/harris/capital_gains/brackets.yaml +0 -194
  440. policyengine_us/parameters/gov/irs/capital_gains/brackets.yaml +0 -188
  441. policyengine_us/parameters/gov/states/wa/dshs/tanf/eligibility/resources/limit.yaml +0 -11
  442. policyengine_us/reforms/congress/tlaib/income_security_package/__init__.py +0 -17
  443. policyengine_us/reforms/congress/tlaib/income_security_package/income_security_package.py +0 -402
  444. policyengine_us/tests/policy/baseline/gov/aca/ptc/aca_ptc_phase_out_rate.yaml +0 -71
  445. policyengine_us/tests/policy/contrib/congress/tlaib/income_security/integration.yaml +0 -154
  446. policyengine_us/tests/policy/contrib/congress/tlaib/income_security/state_integration.yaml +0 -115
  447. policyengine_us/tests/policy/contrib/congress/tlaib/income_security/test_individual_acts.yaml +0 -149
  448. policyengine_us/tests/policy/contrib/congress/tlaib/income_security/unit_tests.yaml +0 -272
  449. /policyengine_us/parameters/gov/aca/{ptc_phase_out_rate.yaml → required_contribution_percentage.yaml} +0 -0
  450. /policyengine_us/parameters/gov/contrib/congress/tlaib/{income_security_package → economic_dignity_for_all_agenda}/end_child_poverty_act/adult_dependent_credit/amount.yaml +0 -0
  451. /policyengine_us/parameters/gov/contrib/congress/tlaib/{income_security_package → economic_dignity_for_all_agenda}/end_child_poverty_act/child_benefit/age_limit.yaml +0 -0
  452. /policyengine_us/parameters/gov/contrib/congress/tlaib/{income_security_package → economic_dignity_for_all_agenda}/end_child_poverty_act/filer_credit/amount.yaml +0 -0
  453. /policyengine_us/parameters/gov/contrib/congress/tlaib/{income_security_package → economic_dignity_for_all_agenda}/end_child_poverty_act/filer_credit/eligibility/max_age.yaml +0 -0
  454. /policyengine_us/parameters/gov/contrib/congress/tlaib/{income_security_package → economic_dignity_for_all_agenda}/end_child_poverty_act/filer_credit/eligibility/min_age.yaml +0 -0
  455. /policyengine_us/parameters/gov/contrib/congress/tlaib/{income_security_package → economic_dignity_for_all_agenda}/end_child_poverty_act/filer_credit/phase_out/rate.yaml +0 -0
  456. /policyengine_us/parameters/gov/contrib/congress/tlaib/{income_security_package → economic_dignity_for_all_agenda}/end_child_poverty_act/filer_credit/phase_out/start.yaml +0 -0
  457. /policyengine_us/parameters/gov/contrib/congress/tlaib/{income_security_package → economic_dignity_for_all_agenda}/end_child_poverty_act/in_effect.yaml +0 -0
  458. /policyengine_us/variables/gov/states/co/ssa/{state_suplement → state_supplement}/co_state_supplement.py +0 -0
  459. /policyengine_us/variables/gov/states/co/ssa/{state_suplement → state_supplement}/co_state_supplement_eligible.py +0 -0
  460. {policyengine_us-1.424.6.dist-info → policyengine_us-1.455.0.dist-info}/entry_points.txt +0 -0
  461. {policyengine_us-1.424.6.dist-info → policyengine_us-1.455.0.dist-info}/licenses/LICENSE +0 -0
policyengine_us/parameters/gov/states/il/hfs/qualified_noncitizen_statuses.yaml ADDED
@@ -0,0 +1,17 @@
1
+ description: Illinois considers these statuses as qualified noncitizens under HFS medical programs (BCC, HBWD, etc.).
2
+ values:
3
+ 2000-10-01:
4
+ - REFUGEE
5
+ - ASYLEE
6
+ - DEPORTATION_WITHHELD
7
+ - CONDITIONAL_ENTRANT
8
+ - LEGAL_PERMANENT_RESIDENT
9
+ - PAROLED_ONE_YEAR
10
+
11
+ metadata:
12
+ label: Illinois HFS qualified noncitizen statuses
13
+ period: year
14
+ unit: list
15
+ reference:
16
+ - title: 89 Ill. Admin. Code § 120.310 (a)&(b) - Citizenship and Alien Status
17
+ href: https://www.law.cornell.edu/regulations/illinois/Ill-Admin-Code-tit-89-SS-120.310
policyengine_us/parameters/gov/states/ma/dta/tcap/gross_income/earned.yaml CHANGED
@@ -1,8 +1,8 @@
1
1
  description: Massachusetts counts the following income sources as earned income under the Transitional Cash Assistance Program.
2
2
  values:
3
3
  2021-01-01:
4
- - employment_income
5
- - self_employment_income
4
+ - employment_income_before_lsr
5
+ - self_employment_income_before_lsr
6
6
 
7
7
  metadata:
8
8
  unit: list
policyengine_us/parameters/gov/states/ma/eec/ccfa/income/countable_income/sources.yaml CHANGED
@@ -1,10 +1,10 @@
1
1
  description: Massachusetts counts these income sources as countable income under the Child Care Financial Assistance program.
2
2
  values:
3
3
  2020-01-01:
4
- - employment_income
5
- - self_employment_income
4
+ - employment_income_before_lsr
5
+ - self_employment_income_before_lsr
6
6
  - dividend_income
7
- - interest_income
7
+ - interest_income
8
8
  - rental_income
9
9
  - pension_income
10
10
  - veterans_benefits
policyengine_us/parameters/gov/states/mt/tax/income/deductions/itemized/spouse_allocation_rate.yaml ADDED
@@ -0,0 +1,13 @@
1
+ description: Share of tax unit itemized deductions allocated to each spouse when married filing separately on the same form. This is not a policy parameter but a mathematical representation of "divided equally".
2
+ values:
3
+ # 0.5 means each spouse gets 50% of joint deductions
4
+ 2021-01-01: 0.5
5
+ metadata:
6
+ label: Montana itemized deductions spouse allocation rate
7
+ period: year
8
+ unit: /1
9
+ reference:
10
+ - title: Montana Administrative Rule 42.15.524 - Itemized Deductions of Married Taxpayers
11
+ href: https://rules.mt.gov/gateway/ruleno.asp?RN=42.15.524
12
+ - title: Montana Form 2 Instructions
13
+ href: https://revenue.mt.gov/publications/montana-form-2-individual-income-tax-return-forms-and-instructions-includes-form-2ec
policyengine_us/parameters/gov/states/nj/tax/income/additions.yaml ADDED
@@ -0,0 +1,12 @@
1
+ description: New Jersey counts these sources as additions to gross income.
2
+ metadata:
3
+ unit: list
4
+ period: year
5
+ label: New Jersey gross income additions
6
+ reference:
7
+ - title: NJ Statute 54A:5-1 - Additions to gross income
8
+ href: https://law.justia.com/codes/new-jersey/title-54a/section-54a-5-1/
9
+ - title: NJ-1040 Tax Form, Lines 28-38
10
+ href: https://www.nj.gov/treasury/taxation/pdf/current/1040.pdf
11
+ values:
12
+ 2021-01-01: [] # Currently no additions implemented; update as needed
policyengine_us/parameters/gov/states/nj/tax/income/gross_income_sources.yaml ADDED
@@ -0,0 +1,32 @@
1
+ description: New Jersey counts the following sources as gross income.
2
+ metadata:
3
+ unit: list
4
+ period: year
5
+ label: New Jersey gross income sources
6
+ reference:
7
+ - title: NJ Statute 54A:5-1 - Gross income defined
8
+ href: https://law.justia.com/codes/new-jersey/title-54a/section-54a-5-1/
9
+ - title: NJ-1040 Tax Form
10
+ href: https://www.nj.gov/treasury/taxation/pdf/current/1040.pdf
11
+ values:
12
+ 2021-01-01:
13
+ # Note: NJ uses W-2 Box 16 (state wages), not Box 1 (federal wages).
14
+ # NJ does not allow pre-tax deductions for 401k/403b that federal allows,
15
+ # so employment_income (gross wages) is correct, not irs_employment_income.
16
+ - employment_income # Line 15: Wages, salaries, tips (Category a)
17
+ - taxable_interest_income # Line 16a: Interest (Category e)
18
+ # Note: NJ Statute 54A:5-1(f) does not distinguish between qualified and
19
+ # non-qualified dividends. All dividends are taxed as ordinary income.
20
+ # dividend_income includes both qualified and non-qualified dividends.
21
+ - dividend_income # Line 17: Dividends (Category f)
22
+ - self_employment_income # Line 18: Net business profits (Category b)
23
+ - farm_income # Line 18: Farm income (Category b)
24
+ - long_term_capital_gains # Line 19: Long-term capital gains (Category c)
25
+ - short_term_capital_gains # Line 19: Short-term capital gains (Category c)
26
+ - taxable_pension_income # Line 20a: Pensions (Category j)
27
+ - taxable_ira_distributions # Line 20a: IRA distributions (Category j)
28
+ - partnership_s_corp_income # Lines 21-22: Partnership & S-corp (Categories k, p)
29
+ - rental_income # Line 23: Rents, royalties (Category d)
30
+ - gambling_winnings # Line 24: Gambling (Category g)
31
+ - alimony_income # Line 25: Alimony received (Category n)
32
+ - miscellaneous_income # Line 26: Other income
policyengine_us/parameters/gov/states/pa/tax/income/credits/eitc/match.yaml ADDED
@@ -0,0 +1,10 @@
1
+ description: The Working Pennsylvanians Tax Credit matches this percentage of the federal Earned Income Tax Credit.
2
+ values:
3
+ 2025-01-01: 0.1
4
+ metadata:
5
+ unit: /1
6
+ period: year
7
+ label: Pennsylvania EITC percent
8
+ reference:
9
+ - title: PA House Bill 416 - Article XVI-W.2 Working Pennsylvanians Tax Credit, Section 1603-W.2(C)
10
+ href: https://www.palegis.us/legislation/bills/text/PDF/2025/0/HB0416/PN2576#page=50
policyengine_us/parameters/gov/states/pa/tax/income/credits/refundable.yaml CHANGED
@@ -3,6 +3,9 @@ values:
3
3
  2021-01-01: []
4
4
  2022-01-01:
5
5
  - pa_cdcc
6
+ 2025-01-01:
7
+ - pa_cdcc
8
+ - pa_eitc
6
9
 
7
10
  metadata:
8
11
  unit: list
@@ -14,3 +17,6 @@ metadata:
14
17
  href: https://www.revenue.pa.gov/TaxTypes/PIT/Child%20and%20Dependent%20Care%20Enhancement%20Tax%20Credit/Pages/default.aspx
15
18
  - title: 2024 PA Schedule DC - Child and Dependent Care Enhancement Tax Credit (PA Schedule DC)
16
19
  href: https://www.pa.gov/content/dam/copapwp-pagov/en/revenue/documents/formsandpublications/formsforindividuals/pit/documents/2024/2024_pa-40dc.pdf#page=3
20
+ # EITC reference
21
+ - title: PA House Bill 416 - Article XVI-W.2 Working Pennsylvanians Tax Credit
22
+ href: https://www.palegis.us/legislation/bills/text/PDF/2025/0/HB0416/PN2576#page=50
policyengine_us/parameters/gov/states/ut/tax/income/credits/at_home_parent/amount.yaml CHANGED
@@ -16,3 +16,7 @@ metadata:
16
16
  href: https://tax.utah.gov/forms/2023/tc-40inst.pdf#page=25
17
17
  - title: Current Utah Individual Income Tax Form # last viewed on 2025-02-07
18
18
  href: https://tax.utah.gov/forms/current/tc-40inst.pdf#page=25
19
+ - title: Utah At-Home Parent Credit
20
+ href: https://incometax.utah.gov/credits/at-home-parent
21
+ - title: 2025 Utah TC-40 Instructions, At-Home Parent Credit
22
+ href: https://tax.utah.gov/forms/drafts/tc-40inst.pdf#page=25
policyengine_us/parameters/gov/states/ut/tax/income/credits/at_home_parent/max_agi.yaml CHANGED
@@ -14,5 +14,9 @@ metadata:
14
14
  href: https://tax.utah.gov/forms/2022/tc-40inst.pdf#page=23
15
15
  - title: 2023 Utah Indivdual Income Tax Form, Part 4, (01)
16
16
  href: https://tax.utah.gov/forms/2023/tc-40inst.pdf#page=25
17
- - title: Current Utah Indivdual Income Tax Form # last viewed on 2025-05-27
18
- href: https://tax.utah.gov/forms/2023/tc-40inst.pdf#page=25
17
+ - title: Current Utah Individual Income Tax Form # last viewed on 2025-12-08
18
+ href: https://tax.utah.gov/forms/current/tc-40inst.pdf#page=25
19
+ - title: Utah At-Home Parent Credit
20
+ href: https://incometax.utah.gov/credits/at-home-parent
21
+ - title: 2025 Utah TC-40 Instructions, At-Home Parent Credit
22
+ href: https://tax.utah.gov/forms/drafts/tc-40inst.pdf#page=25
policyengine_us/parameters/gov/states/ut/tax/income/credits/at_home_parent/max_child_age.yaml CHANGED
@@ -13,5 +13,9 @@ metadata:
13
13
  href: https://tax.utah.gov/forms/2022/tc-40inst.pdf#page=23
14
14
  - title: 2023 Utah Indivdual Income Tax Form, Part 4, (01)
15
15
  href: https://tax.utah.gov/forms/2023/tc-40inst.pdf#page=25
16
- - title: Current Utah Indivdual Income Tax Form # last viewed on 2025-05-27
17
- href: https://tax.utah.gov/forms/2023/tc-40inst.pdf#page=25
16
+ - title: Current Utah Individual Income Tax Form # last viewed on 2025-12-08
17
+ href: https://tax.utah.gov/forms/current/tc-40inst.pdf#page=25
18
+ - title: Utah At-Home Parent Credit
19
+ href: https://incometax.utah.gov/credits/at-home-parent
20
+ - title: 2025 Utah TC-40 Instructions, At-Home Parent Credit
21
+ href: https://tax.utah.gov/forms/drafts/tc-40inst.pdf#page=25
policyengine_us/parameters/gov/states/ut/tax/income/credits/at_home_parent/parent_max_earnings.yaml CHANGED
@@ -14,5 +14,9 @@ metadata:
14
14
  href: https://tax.utah.gov/forms/2022/tc-40inst.pdf#page=23
15
15
  - title: 2023 Utah Indivdual Income Tax Form, Part 4, (01)
16
16
  href: https://tax.utah.gov/forms/2023/tc-40inst.pdf#page=25
17
- - title: Current Utah Indivdual Income Tax Form # last viewed on 2025-05-27
18
- href: https://tax.utah.gov/forms/2023/tc-40inst.pdf#page=25
17
+ - title: Current Utah Individual Income Tax Form # last viewed on 2025-12-08
18
+ href: https://tax.utah.gov/forms/current/tc-40inst.pdf#page=25
19
+ - title: Utah At-Home Parent Credit
20
+ href: https://incometax.utah.gov/credits/at-home-parent
21
+ - title: 2025 Utah TC-40 Instructions, At-Home Parent Credit
22
+ href: https://tax.utah.gov/forms/drafts/tc-40inst.pdf#page=25
policyengine_us/parameters/gov/states/ut/tax/income/credits/ctc/amount.yaml CHANGED
@@ -12,3 +12,7 @@ metadata:
12
12
  href: https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1047.html?v=C59-10-S1047_2025010120240501
13
13
  - title: Utah Code §59-10-1047 (4) # Current version; last viewed on 2025-02-07
14
14
  href: https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1047.html
15
+ - title: Utah Child Tax Credit
16
+ href: https://incometax.utah.gov/credits/child-tax-credit
17
+ - title: 2025 Utah TC-40 Instructions, Child Tax Credit Worksheet
18
+ href: https://tax.utah.gov/forms/drafts/tc-40inst.pdf#page=24
policyengine_us/parameters/gov/states/ut/tax/income/credits/ctc/child_age_threshold.yaml CHANGED
@@ -17,6 +17,10 @@ metadata:
17
17
  href: https://le.utah.gov/~2025/bills/static/HB0106.html
18
18
  - title: House Bill 106 (Bill Text)
19
19
  href: https://le.utah.gov/Session/2025/bills/enrolled/HB0106.pdf#page=6
20
+ - title: Utah Child Tax Credit
21
+ href: https://incometax.utah.gov/credits/child-tax-credit
22
+ - title: 2025 Utah TC-40 Instructions, Child Tax Credit Worksheet
23
+ href: https://tax.utah.gov/forms/drafts/tc-40inst.pdf#page=24
20
24
 
21
25
  brackets:
22
26
  - threshold:
policyengine_us/parameters/gov/states/ut/tax/income/credits/ctc/reduction/rate.yaml CHANGED
@@ -12,3 +12,7 @@ metadata:
12
12
  href: https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1047.html?v=C59-10-S1047_2025010120240501
13
13
  - title: Utah Code §59-10-1047 (4) # Current version; last viewed on 2025-02-07
14
14
  href: https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1047.html
15
+ - title: Utah Child Tax Credit
16
+ href: https://incometax.utah.gov/credits/child-tax-credit
17
+ - title: 2025 Utah TC-40 Instructions, Child Tax Credit Worksheet
18
+ href: https://tax.utah.gov/forms/drafts/tc-40inst.pdf#page=24
policyengine_us/parameters/gov/states/ut/tax/income/credits/ctc/reduction/start.yaml CHANGED
@@ -13,6 +13,10 @@ metadata:
13
13
  href: https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1047.html?v=C59-10-S1047_2025010120240501
14
14
  - title: Utah Code §59-10-1047 (4) # Current version; last viewed on 2025-02-07
15
15
  href: https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1047.html
16
+ - title: Utah Child Tax Credit
17
+ href: https://incometax.utah.gov/credits/child-tax-credit
18
+ - title: 2025 Utah TC-40 Instructions, Child Tax Credit Worksheet
19
+ href: https://tax.utah.gov/forms/drafts/tc-40inst.pdf#page=24
16
20
 
17
21
  SINGLE:
18
22
  2024-01-01: 43_000
policyengine_us/parameters/gov/states/ut/tax/income/credits/earned_income/rate.yaml CHANGED
@@ -19,3 +19,7 @@ metadata:
19
19
  href: https://tax.utah.gov/forms/2023/tc-40inst.pdf#page=23
20
20
  - title: Utah Form TC-40A Supplemental Schedule Instructions (Current) # last viewed on 2025-02-07
21
21
  href: https://tax.utah.gov/forms/current/tc-40inst.pdf#page=24
22
+ - title: Utah Earned Income Tax Credit
23
+ href: https://incometax.utah.gov/credits/earned-income
24
+ - title: 2025 Utah TC-40 Instructions, Earned Income Tax Credit Worksheet
25
+ href: https://tax.utah.gov/forms/drafts/tc-40inst.pdf#page=24
policyengine_us/parameters/gov/states/ut/tax/income/credits/military_retirement/rate.yaml ADDED
@@ -0,0 +1,26 @@
1
+ description: Utah military retirement credit rate applied to taxable military retirement pay.
2
+ values:
3
+ 2021-01-01: 0.0495
4
+ 2022-01-01: 0.0485
5
+ 2023-01-01: 0.0465
6
+ 2024-01-01: 0.0455
7
+ 2025-01-01: 0.045
8
+ metadata:
9
+ unit: /1
10
+ period: year
11
+ label: Utah military retirement credit rate
12
+ reference:
13
+ - title: Utah Code §59-10-1043
14
+ href: https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1043.html
15
+ - title: Utah Military Retirement Credit
16
+ href: https://incometax.utah.gov/credits/military-retirement
17
+ - title: 2021 Utah TC-40 Instructions, Military Retirement Credit Worksheet
18
+ href: https://tax.utah.gov/forms/2021/tc-40inst.pdf#page=22
19
+ - title: 2022 Utah TC-40 Instructions, Military Retirement Credit Worksheet
20
+ href: https://tax.utah.gov/forms/2022/tc-40inst.pdf#page=22
21
+ - title: 2023 Utah TC-40 Instructions, Military Retirement Credit Worksheet
22
+ href: https://tax.utah.gov/forms/2023/tc-40inst.pdf#page=23
23
+ - title: 2024 Utah TC-40 Instructions, Military Retirement Credit Worksheet
24
+ href: https://tax.utah.gov/forms/current/tc-40inst.pdf#page=23
25
+ - title: 2025 Utah TC-40 Instructions, Military Retirement Credit Worksheet
26
+ href: https://tax.utah.gov/forms/drafts/tc-40inst.pdf#page=23
policyengine_us/parameters/gov/states/ut/tax/income/credits/non_refundable.yaml CHANGED
@@ -16,6 +16,10 @@ metadata:
16
16
  href: https://tax.utah.gov/forms/2023/tc-40inst.pdf#page=11
17
17
  - title: Current Utah TC-40 Utah Individual Income Tax Form Instruction, Line 24, 26 # last viewed on 2025-02-07
18
18
  href: https://tax.utah.gov/forms/current/tc-40inst.pdf#page=11
19
+ - title: Utah Credits Index
20
+ href: https://incometax.utah.gov/credits
21
+ - title: 2025 Utah TC-40 Instructions, Line 24, 26
22
+ href: https://tax.utah.gov/forms/drafts/tc-40inst.pdf#page=11
19
23
  values:
20
24
  # Check whether the following lists are a proper subset of the given tax year's list of nonrefundable credits,
21
25
  # i.e., check if the existing credits we model have been repealed:
@@ -36,3 +40,4 @@ values:
36
40
  - ut_ss_benefits_credit
37
41
  - ut_at_home_parent_credit
38
42
  - ut_ctc
43
+ - ut_military_retirement_credit
policyengine_us/parameters/gov/states/ut/tax/income/credits/retirement/birth_year.yaml CHANGED
@@ -16,3 +16,7 @@ metadata:
16
16
  href: https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1019.html
17
17
  - title: Utah Form TC-40 (Current) # last viewed on 2025-02-07
18
18
  href: https://tax.utah.gov/forms/current/tc-40inst.pdf#page=21
19
+ - title: Utah Retirement Credit
20
+ href: https://incometax.utah.gov/credits/retirement-credit
21
+ - title: 2025 Utah TC-40 Instructions, Retirement Credit Worksheet
22
+ href: https://tax.utah.gov/forms/drafts/tc-40inst.pdf#page=21
policyengine_us/parameters/gov/states/ut/tax/income/credits/retirement/max.yaml CHANGED
@@ -16,3 +16,7 @@ metadata:
16
16
  href: https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1019.html
17
17
  - title: Utah Form TC-40 (Current) # last viewed on 2025-02-07
18
18
  href: https://tax.utah.gov/forms/current/tc-40inst.pdf#page=21
19
+ - title: Utah Retirement Credit
20
+ href: https://incometax.utah.gov/credits/retirement-credit
21
+ - title: 2025 Utah TC-40 Instructions, Retirement Credit Worksheet
22
+ href: https://tax.utah.gov/forms/drafts/tc-40inst.pdf#page=21
policyengine_us/parameters/gov/states/ut/tax/income/credits/retirement/phase_out/rate.yaml CHANGED
@@ -16,3 +16,7 @@ metadata:
16
16
  href: https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1019.html
17
17
  - title: Utah Form TC-40 (Current) # last viewed on 2025-02-07
18
18
  href: https://tax.utah.gov/forms/current/tc-40inst.pdf#page=21
19
+ - title: Utah Retirement Credit
20
+ href: https://incometax.utah.gov/credits/retirement-credit
21
+ - title: 2025 Utah TC-40 Instructions, Retirement Credit Worksheet
22
+ href: https://tax.utah.gov/forms/drafts/tc-40inst.pdf#page=21
policyengine_us/parameters/gov/states/ut/tax/income/credits/retirement/phase_out/threshold.yaml CHANGED
@@ -24,3 +24,7 @@ metadata:
24
24
  href: https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1019.html
25
25
  - title: Utah Form TC-40 (Current) # last viewed on 2025-02-07
26
26
  href: https://tax.utah.gov/forms/current/tc-40inst.pdf#page=21
27
+ - title: Utah Retirement Credit
28
+ href: https://incometax.utah.gov/credits/retirement-credit
29
+ - title: 2025 Utah TC-40 Instructions, Retirement Credit Worksheet
30
+ href: https://tax.utah.gov/forms/drafts/tc-40inst.pdf#page=21
policyengine_us/parameters/gov/states/ut/tax/income/credits/ss_benefits/phase_out/rate.yaml CHANGED
@@ -16,3 +16,7 @@ metadata:
16
16
  href: https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1042.html
17
17
  - title: Utah Form TC-40A (Current) Part 3 (AH)
18
18
  href: https://tax.utah.gov/forms/current/tc-40inst.pdf#page=23
19
+ - title: Utah Social Security Benefits Credit
20
+ href: https://incometax.utah.gov/credits/ss-benefits
21
+ - title: 2025 Utah TC-40 Instructions, Social Security Benefits Credit Worksheet
22
+ href: https://tax.utah.gov/forms/drafts/tc-40inst.pdf#page=23
policyengine_us/parameters/gov/states/ut/tax/income/credits/ss_benefits/phase_out/threshold.yaml CHANGED
@@ -45,3 +45,7 @@ metadata:
45
45
  href: https://le.utah.gov/~2025/bills/static/SB0071.html
46
46
  - title: Senate Bill 71 (Bill Text)
47
47
  href: https://le.utah.gov/Session/2025/bills/enrolled/SB0071.pdf#page=2
48
+ - title: Utah Social Security Benefits Credit
49
+ href: https://incometax.utah.gov/credits/ss-benefits
50
+ - title: 2025 Utah TC-40 Instructions, Social Security Benefits Credit Worksheet
51
+ href: https://tax.utah.gov/forms/drafts/tc-40inst.pdf#page=23
policyengine_us/parameters/gov/states/ut/tax/income/credits/taxpayer/in_effect.yaml CHANGED
@@ -17,3 +17,5 @@ metadata:
17
17
  href: https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1018.html
18
18
  - title: Current TC-40 Utah Individual Income Tax Form (Line 2) # last viewed 2025-02-07
19
19
  href: https://tax.utah.gov/forms/current/tc-40inst.pdf#page=9
20
+ - title: 2025 Utah TC-40 Instructions, Taxpayer Tax Credit
21
+ href: https://tax.utah.gov/forms/drafts/tc-40inst.pdf#page=9
policyengine_us/parameters/gov/states/ut/tax/income/credits/taxpayer/personal_exemption.yaml CHANGED
@@ -4,6 +4,7 @@ values:
4
4
  2022-01-01: 1_802
5
5
  2023-01-01: 1_941
6
6
  2024-01-01: 2_046
7
+ 2025-01-01: 2_111
7
8
  metadata:
8
9
  unit: currency-USD
9
10
  uprating: gov.irs.uprating
@@ -24,3 +25,7 @@ metadata:
24
25
  href: https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1018.html?v=C59-10-S1018_2023050320230503
25
26
  - title: Utah Code §59-10-1018 (1)(g) # Current tax code; last viewed 2025-02-07
26
27
  href: https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1018.html
28
+ - title: Utah Taxpayer Tax Credit
29
+ href: https://incometax.utah.gov/credits/taxpayer-tax-credit
30
+ - title: 2025 Utah TC-40 Instructions, Taxpayer Tax Credit
31
+ href: https://tax.utah.gov/forms/drafts/tc-40inst.pdf#page=10
policyengine_us/parameters/gov/states/ut/tax/income/credits/taxpayer/phase_out/rate.yaml CHANGED
@@ -15,4 +15,8 @@ metadata:
15
15
  - title: Utah Code §59-10-1018 (4) # Current tax code; last viewed 2025-02-07
16
16
  href: https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1018.html
17
17
  - title: Current TC-40 Utah Individual Income Tax Form (Line 19)
18
- href: https://tax.utah.gov/forms/current/tc-40inst.pdf
18
+ href: https://tax.utah.gov/forms/current/tc-40inst.pdf#page=10
19
+ - title: Utah Taxpayer Tax Credit
20
+ href: https://incometax.utah.gov/credits/taxpayer-tax-credit
21
+ - title: 2025 Utah TC-40 Instructions, Taxpayer Tax Credit
22
+ href: https://tax.utah.gov/forms/drafts/tc-40inst.pdf#page=10
policyengine_us/parameters/gov/states/ut/tax/income/credits/taxpayer/phase_out/threshold.yaml CHANGED
@@ -4,26 +4,31 @@ SINGLE:
4
4
  2022-01-01: 15_548
5
5
  2023-01-01: 16_742
6
6
  2024-01-01: 17_652
7
+ 2025-01-01: 18_213
7
8
  JOINT:
8
9
  2021-01-01: 30_190
9
10
  2022-01-01: 31_096
10
11
  2023-01-01: 33_484
11
12
  2024-01-01: 35_304
13
+ 2025-01-01: 36_426
12
14
  HEAD_OF_HOUSEHOLD:
13
15
  2021-01-01: 22_643
14
16
  2022-01-01: 23_322
15
17
  2023-01-01: 25_114
16
18
  2024-01-01: 26_478
19
+ 2025-01-01: 27_320
17
20
  SEPARATE:
18
21
  2021-01-01: 15_095
19
22
  2022-01-01: 15_548
20
23
  2023-01-01: 16_742
21
24
  2024-01-01: 17_652
25
+ 2025-01-01: 18_213
22
26
  SURVIVING_SPOUSE:
23
27
  2021-01-01: 30_190
24
28
  2022-01-01: 31_096
25
29
  2023-01-01: 33_484
26
30
  2024-01-01: 35_304
31
+ 2025-01-01: 36_426
27
32
  metadata:
28
33
  unit: currency-USD
29
34
  uprating: gov.irs.uprating
@@ -47,3 +52,7 @@ metadata:
47
52
  href: https://tax.utah.gov/forms/2023/tc-40inst.pdf#page=10
48
53
  - title: Current TC-40 Utah Individual Income Tax Form (Line 17) # last viewed 2025-02-07
49
54
  href: https://tax.utah.gov/forms/current/tc-40inst.pdf#page=10
55
+ - title: Utah Taxpayer Tax Credit
56
+ href: https://incometax.utah.gov/credits/taxpayer-tax-credit
57
+ - title: 2025 Utah TC-40 Instructions, Taxpayer Tax Credit
58
+ href: https://tax.utah.gov/forms/drafts/tc-40inst.pdf#page=10
policyengine_us/parameters/gov/states/ut/tax/income/credits/taxpayer/rate.yaml CHANGED
@@ -16,3 +16,7 @@ metadata:
16
16
  href: https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1018.html
17
17
  - title: Utah Form TC-40 (Current) (Line 11) # last viewed 2025-02-07
18
18
  href: https://tax.utah.gov/forms/current/tc-40inst.pdf#page=10
19
+ - title: Utah Taxpayer Tax Credit
20
+ href: https://incometax.utah.gov/credits/taxpayer-tax-credit
21
+ - title: 2025 Utah TC-40 Instructions, Taxpayer Tax Credit
22
+ href: https://tax.utah.gov/forms/drafts/tc-40inst.pdf#page=10
policyengine_us/parameters/gov/states/ut/tax/income/rate.yaml CHANGED
@@ -27,3 +27,6 @@ metadata:
27
27
  href: https://le.utah.gov/~2025/bills/static/HB0106.html
28
28
  - title: House Bill 106 (Bill Text)
29
29
  href: https://le.utah.gov/Session/2025/bills/enrolled/HB0106.pdf#page=4
30
+ - title: 2025 Utah TC-40 Instructions
31
+ href: https://tax.utah.gov/forms/drafts/tc-40inst.pdf#page=10
32
+
policyengine_us/parameters/gov/states/va/tax/income/credits/non_refundable.yaml CHANGED
@@ -8,7 +8,7 @@ values:
8
8
  2023-01-01:
9
9
  - va_non_refundable_eitc
10
10
  - va_rebate
11
- 2024-01-01:
11
+ 2025-01-01:
12
12
  - va_non_refundable_eitc
13
13
 
14
14
  metadata:
policyengine_us/parameters/gov/states/wa/dshs/tanf/income/deductions/earned_income_disregard/amount.yaml ADDED
@@ -0,0 +1,14 @@
1
+ description: Washington deducts this amount from the household's total gross earned income under the Temporary Assistance for Needy Families program.
2
+
3
+ values:
4
+ 2024-01-01: 500
5
+
6
+ metadata:
7
+ unit: currency-USD
8
+ period: month
9
+ label: Washington TANF family earnings disregard
10
+ reference:
11
+ - title: WAC 388-450-0170(2) - Deducting the first $500 of earned income
12
+ href: https://app.leg.wa.gov/wac/default.aspx?cite=388-450-0170
13
+ - title: DSHS Eligibility A-Z Manual, Income - Earned Income Deductions
14
+ href: https://www.dshs.wa.gov/esa/income-table-contents/budgeting
policyengine_us/parameters/gov/states/wa/dshs/tanf/income/deductions/earned_income_disregard/percentage_disregarded.yaml ADDED
@@ -0,0 +1,14 @@
1
+ description: Washington disregards this share of remaining earned income under the Temporary Assistance for Needy Families program.
2
+
3
+ values:
4
+ 2024-01-01: 0.5
5
+
6
+ metadata:
7
+ unit: /1
8
+ period: month
9
+ label: Washington TANF earned income percentage disregard
10
+ reference:
11
+ - title: WAC 388-450-0170(3) - Subtract 50% of remaining earned income
12
+ href: https://app.leg.wa.gov/wac/default.aspx?cite=388-450-0170
13
+ - title: DSHS Eligibility A-Z Manual, Income - Earned Income Deductions
14
+ href: https://www.dshs.wa.gov/esa/income-table-contents/budgeting
policyengine_us/parameters/gov/states/wa/dshs/tanf/income/limit.yaml ADDED
@@ -0,0 +1,36 @@
1
+ description: Washington sets these gross earned income limits for the Temporary Assistance for Needy Families program.
2
+ # Note: These values follow the formula: Income Limit = (Payment Standard × 2) + $500
3
+ # This represents the break-even point where countable income equals the payment standard,
4
+ # resulting in $0 benefit. While mathematically derived, WAC 388-478-0035 publishes these
5
+ # as a table rather than a formula, so we preserve the table structure here.
6
+
7
+ metadata:
8
+ unit: currency-USD
9
+ period: month
10
+ label: Washington TANF maximum gross earned income limit
11
+ breakdown:
12
+ - range(1, 11)
13
+ reference:
14
+ - title: WAC 388-478-0035 - Maximum earned income limits for TANF, SFA, PWA, and RCA
15
+ href: https://app.leg.wa.gov/wac/default.aspx?cite=388-478-0035
16
+
17
+ 1:
18
+ 2024-01-01: 1_400
19
+ 2:
20
+ 2024-01-01: 1_640
21
+ 3:
22
+ 2024-01-01: 1_912
23
+ 4:
24
+ 2024-01-01: 2_166
25
+ 5:
26
+ 2024-01-01: 2_418
27
+ 6:
28
+ 2024-01-01: 2_680
29
+ 7:
30
+ 2024-01-01: 3_016
31
+ 8:
32
+ 2024-01-01: 3_284
33
+ 9:
34
+ 2024-01-01: 3_558
35
+ 10:
36
+ 2024-01-01: 3_824
policyengine_us/parameters/gov/states/wa/dshs/tanf/maximum_family_size.yaml ADDED
@@ -0,0 +1,14 @@
1
+ description: Washington defines payment standards and income limits for family sizes up to this maximum under the Temporary Assistance for Needy Families program.
2
+
3
+ values:
4
+ 2024-01-01: 10
5
+
6
+ metadata:
7
+ unit: person
8
+ period: year
9
+ label: Washington TANF maximum family size
10
+ reference:
11
+ - title: WAC 388-478-0020 - Payment standards for TANF, SFA, and RCA
12
+ href: https://app.leg.wa.gov/wac/default.aspx?cite=388-478-0020
13
+ - title: WAC 388-478-0035 - Maximum earned income limits for TANF, SFA, PWA, and RCA
14
+ href: https://app.leg.wa.gov/wac/default.aspx?cite=388-478-0035
policyengine_us/parameters/gov/states/wa/dshs/tanf/payment_standard/amount.yaml ADDED
@@ -0,0 +1,32 @@
1
+ description: Washington provides this payment standard based on assistance unit size under the Temporary Assistance for Needy Families program.
2
+
3
+ metadata:
4
+ unit: currency-USD
5
+ period: month
6
+ label: Washington TANF payment standard
7
+ breakdown:
8
+ - range(1, 11)
9
+ reference:
10
+ - title: WAC 388-478-0020 - Payment standards for TANF, SFA, and RCA
11
+ href: https://app.leg.wa.gov/wac/default.aspx?cite=388-478-0020
12
+
13
+ 1:
14
+ 2024-01-01: 450
15
+ 2:
16
+ 2024-01-01: 570
17
+ 3:
18
+ 2024-01-01: 706
19
+ 4:
20
+ 2024-01-01: 833
21
+ 5:
22
+ 2024-01-01: 959
23
+ 6:
24
+ 2024-01-01: 1_090
25
+ 7:
26
+ 2024-01-01: 1_258
27
+ 8:
28
+ 2024-01-01: 1_392
29
+ 9:
30
+ 2024-01-01: 1_529
31
+ 10:
32
+ 2024-01-01: 1_662
policyengine_us/parameters/gov/states/wa/dshs/tanf/payment_standard/maximum_amount.yaml ADDED
@@ -0,0 +1,12 @@
1
+ description: Washington limits the grant payment to this amount under the Temporary Assistance for Needy Families program.
2
+
3
+ values:
4
+ 2024-01-01: 1_338
5
+
6
+ metadata:
7
+ unit: currency-USD
8
+ period: month
9
+ label: Washington TANF maximum grant cap
10
+ reference:
11
+ - title: DSHS Eligibility A-Z Manual, Income - Effect of Income and Deductions on Eligibility
12
+ href: https://www.dshs.wa.gov/esa/income-table-contents/income-effect-income-and-deductions-eligibility-and-benefit-level
policyengine_us/parameters/gov/states/wa/dshs/tanf/resource_limit.yaml ADDED
@@ -0,0 +1,15 @@
1
+ description: Washington limits the Temporary Assistance for Needy Families program to households with countable resources up to this amount.
2
+
3
+ values:
4
+ 2022-01-01: 6_000
5
+ 2024-01-01: 12_000
6
+
7
+ metadata:
8
+ unit: currency-USD
9
+ period: year
10
+ label: Washington TANF resource limit
11
+ reference:
12
+ - title: Washington TANF State Plan 2022, page 13 - $6,000 cash resource limit
13
+ href: https://workfirst.wa.gov/sites/default/files/public/TANF_stateplan_2022_final.pdf#page=13
14
+ - title: HB 1447 (2023 c 418) - Increased asset limit to $12,000 effective Feb 1, 2024
15
+ href: https://app.leg.wa.gov/billsummary?BillNumber=1447&Year=2023
policyengine_us/parameters/gov/territories/pr/tax/income/credits/refundable.yaml CHANGED
@@ -16,3 +16,5 @@ values:
16
16
  - pr_low_income_credit
17
17
  - pr_compensatory_low_income_credit
18
18
  - pr_earned_income_credit
19
+ - refundable_american_opportunity_credit
20
+ - pr_refundable_ctc
policyengine_us/parameters/gov/territories/pr/tax/income/gradual_adjustment/adjustment_limit_basis.yaml ADDED
@@ -0,0 +1,12 @@
1
+ description: Puerto Rico provides the following basis amount for the gradual adjustment limit.
2
+ values:
3
+ 2024-01-01: 8_895
4
+ metadata:
5
+ unit: currency-USD
6
+ period: year
7
+ label: Puerto Rico gradual adjustment limit basis
8
+ reference:
9
+ - title: Gov. of Puerto Rico Form 482.0 2024
10
+ href: https://hacienda.pr.gov/sites/default/files/individuals_2024_rev._jul_12_24_9-30-24_informative.pdf#page=52
11
+ - title: P.R. Laws tit. 13, § 30061 (b)(5)(e)
12
+ href: https://bvirtualogp.pr.gov/ogp/Bvirtual/leyesreferencia/PDF/2-ingles/1-2011.pdf#page=32
policyengine_us/parameters/gov/territories/pr/tax/income/gradual_adjustment/exemption_rate.yaml ADDED
@@ -0,0 +1,13 @@
1
+ description: Puerto Rico provides the following rate to reduce the total exemptions when calculating the gradual adjustment limit.
2
+ values:
3
+ 2024-01-01: 0.33
4
+ metadata:
5
+ unit: /1
6
+ period: year
7
+ label: Puerto Rico gradual adjustment rate for exemptions
8
+ # discrepancy between legal form and tax form for the exemptions rate
9
+ reference:
10
+ - title: Gov. of Puerto Rico Form 482.0 2024
11
+ href: https://hacienda.pr.gov/sites/default/files/individuals_2024_rev._jul_12_24_9-30-24_informative.pdf#page=52
12
+ - title: P.R. Laws tit. 13, § 30061 (b)(5)(c)
13
+ href: https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1004/subchapter-a/30061/