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

policyengine_us/parameters/gov/territories/pr/tax/income/gradual_adjustment/rate.yaml

@@ -0,0 +1,12 @@
+description: Puerto Rico provides the following rate to reduce the taxable net income when calculating gradual adjustment. 
+values: 
+  2024-01-01: 0.05
+metadata:
+  unit: /1
+  period: year
+  label: Puerto Rico gradual adjustment rate for taxable net income
+  reference:
+    - title: Gov. of Puerto Rico Form 482.0 2024 
+      href: https://hacienda.pr.gov/sites/default/files/individuals_2024_rev._jul_12_24_9-30-24_informative.pdf#page=52
+    - title: P.R. Laws tit. 13, § 30061 (b)(1)-(4)
+      href: https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1004/subchapter-a/30061/

policyengine_us/parameters/gov/territories/pr/tax/income/gradual_adjustment/threshold.yaml

@@ -0,0 +1,13 @@
+description: Puerto Rico provides the following income amount as a threshold for the gradual adjustment amount.
+values: 
+  2024-01-01: 500_000
+metadata:
+  unit: currency-USD
+  period: year
+  label: Puerto Rico gradual adjustment amount income threshold
+  # discrepancy between legal form and tax form for the income threshold 
+  reference:
+    - title: Gov. of Puerto Rico Form 482.0 2024 
+      href: https://hacienda.pr.gov/sites/default/files/individuals_2024_rev._jul_12_24_9-30-24_informative.pdf#page=52
+    - title: P.R. Laws tit. 13, § 30061 (b)(4))
+      href: https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1004/subchapter-a/30061/

policyengine_us/parameters/gov/territories/pr/tax/income/regular_tax/percentage.yaml

@@ -0,0 +1,21 @@
+description: Puerto Rico taxes this percentage of total normal taxes, based on gross income.
+brackets:
+  - threshold: 
+      2024-01-01: 0
+    amount:
+      2024-01-01: 0.92
+  - threshold: 
+      2024-01-01: 100_001
+    amount:
+      2024-01-01: 0.95
+metadata:
+  amount_unit: /1
+  threshold_unit: currency-USD
+  type: single_amount
+  label: Puerto Rico regular tax percentage
+  period: year
+  reference:
+    - title: Gov. of Puerto Rico Form 482.0 2024 
+      href: https://hacienda.pr.gov/sites/default/files/individuals_2024_rev._jul_12_24_9-30-24_informative.pdf#page=3
+    - title: P.R. Laws tit. 13, § 30061 (c)
+      href: https://bvirtualogp.pr.gov/ogp/Bvirtual/leyesreferencia/PDF/2-ingles/1-2011.pdf#page=33

policyengine_us/parameters/gov/territories/pr/tax/income/tax_rate/amount.yaml

@@ -0,0 +1,35 @@
+description: Puerto Rico taxes individuals at this rate structure.
+# NOTE: no separate thresholds given by the tax reference for separate filing statuses
+# NOTE: no more recent tax rates since 2012 found in legal and tax code
+brackets:
+  - threshold: 
+      2012-12-31: 0
+    rate:
+      2012-12-31: 0
+  - threshold:
+      2012-12-31: 9_000
+    rate:
+      2012-12-31: 0.07
+  - threshold:
+      2012-12-31: 25_000
+    rate:
+      2012-12-31: 0.14
+  - threshold:
+      2012-12-31: 41_500
+    rate:
+      2012-12-31: 0.25
+  - threshold:
+      2012-12-31: 61_500
+    rate:
+      2012-12-31: 0.33
+metadata:
+  rate_unit: /1
+  threshold_unit: currency_USD
+  type: marginal_rate
+  label: Puerto Rico tax rate
+  period: year
+  reference:
+    - title: Schedule CT Individual, Earned Income Credit, 2023
+      href: https://hacienda.pr.gov/sites/default/files/inst_individuals_2023.pdf#page=19
+    - title: P.R. Laws tit. 13, § 30061 (a)
+      href: https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1004/subchapter-a/30061/

policyengine_us/parameters/gov/territories/pr/tax/income/taxable_income/deductions/sources.yaml

@@ -0,0 +1,18 @@
+description: Puerto Rico deductions from taxable income.
+values:
+  2023-01-01:
+    - pr_casualty_loss_deduction
+    - pr_charitable_deduction
+    - pr_medical_expense_deduction
+    - pr_mortgage_deduction
+    - pr_education_deduction
+    - pr_retirement_deduction
+metadata:
+  unit: list
+  period: year
+  label: Puerto Rico income deductions
+  reference:
+    - title: P.R. Laws tit. 13, § 30135 
+      href: https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1005/subchapter-c/30135/
+    - title: Gov. of Puerto Rico Individual Income Tax Return Form 482.0 4
+      href: https://hacienda.pr.gov/sites/default/files/individuals_2024_rev._jul_12_24_9-30-24_informative.pdf#page=4

policyengine_us/parameters/gov/territories/pr/tax/income/taxable_income/exemptions/sources.yaml

@@ -0,0 +1,15 @@
+description: Puerto Rico exemptions from taxable income.
+values:
+  2023-01-01:
+    - pr_personal_exemption
+    - pr_veteran_exemption
+    - pr_dependents_exemption
+metadata:
+  unit: list
+  period: year
+  label: Puerto Rico income exemptions
+  reference:
+    - title: P.R. Laws tit. 13, § 30138 (a)(1)-(2)
+      href: https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1005/subchapter-c/30138/
+    - title: Gov. of Puerto Rico Form 482.0 2024
+      href: https://hacienda.pr.gov/sites/default/files/individuals_2024_rev._jul_12_24_9-30-24_informative.pdf#page=2

policyengine_us/parameters/gov/usda/snap/student/child_age_limit/single_parent.yaml

@@ -0,0 +1,12 @@
+description: The Department of Agriculture provides the Supplemental Nutrition Assistance Program to students if they are single parents caring for a child below this age.
+
+values:
+  2005-01-01: 12
+
+metadata:
+  unit: year
+  period: year
+  label: SNAP student single parent child age threshold
+  reference:
+    - title: 7 U.S. Code § 2015 - Eligibility disqualifications (e)(8)
+      href: https://www.law.cornell.edu/uscode/text/7/2015#e

policyengine_us/parameters/gov/usda/snap/student/child_age_limit/two_parent.yaml

@@ -0,0 +1,12 @@
+description: The Department of Agriculture provides the Supplemental Nutrition Assistance Program to students if they are parents in two-parent households caring for a child below this age.
+
+values:
+  2005-01-01: 6
+
+metadata:
+  unit: year
+  period: year
+  label: SNAP student two-parent household child age threshold
+  reference:
+    - title: 7 U.S. Code § 2015 - Eligibility disqualifications (e)(5)(A)
+      href: https://www.law.cornell.edu/uscode/text/7/2015#e

policyengine_us/parameters/gov/usda/snap/work_requirements/general/age_threshold/caring_dependent_child.yaml

@@ -1,4 +1,4 @@
-description: TThe Department of Agriculture exempts individuals caring for a dependent child under this age from the general work requirements under the Supplemental Nutrition Assistance Program.
+description: The Department of Agriculture exempts individuals caring for a dependent child under this age from the general work requirements under the Supplemental Nutrition Assistance Program.
 values:
   2019-01-01: 6
   

policyengine_us/parameters/gov/usda/snap/work_requirements/general/age_threshold/exempted.yaml

@@ -1,4 +1,4 @@
-description: TThe Department of Agriculture exempts individuals within these age brackets from the general work requirements under the Supplemental Nutrition Assistance Program.
+description: The Department of Agriculture exempts individuals within these age brackets from the general work requirements under the Supplemental Nutrition Assistance Program.
 metadata:
   threshold_unit: year
   amount_unit: bool

policyengine_us/parameters/gov/usda/snap/work_requirements/general/weekly_hours_threshold.yaml

@@ -1,4 +1,4 @@
-description: TThe Department of Agriculture limits the Supplemental Nutrition Assistance Program to individuals working more than this number of weekly hours from the general work requirements.
+description: The Department of Agriculture limits the Supplemental Nutrition Assistance Program to individuals working more than this number of weekly hours from the general work requirements.
 
 values:
   2019-01-01: 30

policyengine_us/parameters/simulation/disabled_programs.yaml

@@ -6,5 +6,4 @@ values:
   - spm_unit_wic
 metadata:
   unit: list
-  name: disabled_programs
   label: Disabled programs

policyengine_us/reforms/aca/aca_ptc_additional_bracket.py

@@ -3,7 +3,7 @@ from policyengine_core.periods import period as period_
 
 
 def create_aca_ptc_additional_bracket() -> Reform:
-    class aca_ptc_phase_out_rate(Variable):
+    class aca_required_contribution_percentage(Variable):
         """
         ACA Premium Tax Credit phase-out rate with linear bracket extension.
 
@@ -90,7 +90,7 @@ def create_aca_ptc_additional_bracket() -> Reform:
 
     class reform(Reform):
         def apply(self):
-            self.update_variable(aca_ptc_phase_out_rate)
+            self.update_variable(aca_required_contribution_percentage)
             self.update_variable(is_aca_ptc_eligible)
 
     return reform

policyengine_us/reforms/aca/aca_ptc_simplified_bracket.py

@@ -3,7 +3,7 @@ from policyengine_core.periods import period as period_
 
 
 def create_aca_ptc_simplified_bracket() -> Reform:
-    class aca_ptc_phase_out_rate(Variable):
+    class aca_required_contribution_percentage(Variable):
         """
         ACA Premium Tax Credit phase-out rate with simplified linear progression.
 
@@ -91,7 +91,7 @@ def create_aca_ptc_simplified_bracket() -> Reform:
 
     class reform(Reform):
         def apply(self):
-            self.update_variable(aca_ptc_phase_out_rate)
+            self.update_variable(aca_required_contribution_percentage)
             self.update_variable(is_aca_ptc_eligible)
 
     return reform

policyengine_us/reforms/additional_tax_bracket/additional_tax_bracket_reform.py

@@ -13,29 +13,32 @@ def create_additional_tax_bracket() -> Reform:
         unit = USD
 
         def formula(tax_unit, period, parameters):
+            p = parameters(period).gov.irs
             filing_status = tax_unit("filing_status", period)
             dwks1 = tax_unit("taxable_income", period)
 
-            capital_gains = parameters(period).gov.irs.capital_gains.brackets
-
-            dwks16 = min_(capital_gains.thresholds["1"][filing_status], dwks1)
+            dwks16 = min_(
+                p.capital_gains.thresholds["1"][filing_status], dwks1
+            )
             dwks17 = min_(tax_unit("dwks14", period), dwks16)
             dwks20 = dwks16 - dwks17
-            lowest_rate_tax = capital_gains.rates["1"] * dwks20
+            lowest_rate_tax = p.capital_gains.rates["1"] * dwks20
             # Break in worksheet lines
             dwks13 = tax_unit("dwks13", period)
             dwks21 = min_(dwks1, dwks13)
             dwks22 = dwks20
             dwks23 = max_(0, dwks21 - dwks22)
-            dwks25 = min_(capital_gains.thresholds["2"][filing_status], dwks1)
+            dwks25 = min_(
+                p.capital_gains.thresholds["2"][filing_status], dwks1
+            )
             dwks19 = tax_unit("dwks19", period)
             dwks26 = min_(dwks19, dwks20)
             dwks27 = max_(0, dwks25 - dwks26)
             dwks28 = min_(dwks23, dwks27)
-            dwks29 = capital_gains.rates["2"] * dwks28
+            dwks29 = p.capital_gains.rates["2"] * dwks28
             dwks30 = dwks22 + dwks28
             dwks31 = dwks21 - dwks30
-            dwks32 = capital_gains.rates["3"] * dwks31
+            dwks32 = p.capital_gains.rates["3"] * dwks31
             # Break in worksheet lines
             dwks33 = min_(
                 tax_unit("dwks09", period),

policyengine_us/reforms/biden/budget_2025/capital_gains_tax_increase.py

@@ -27,8 +27,8 @@ def create_capital_gains_tax_increase() -> Reform:
 
             filing_status = tax_unit("filing_status", period)
 
-            first_threshold = cg.brackets.thresholds["1"][filing_status]
-            second_threshold = cg.brackets.thresholds["2"][filing_status]
+            first_threshold = cg.thresholds["1"][filing_status]
+            second_threshold = cg.thresholds["2"][filing_status]
 
             income_ordinarily_under_second_rate = clip(
                 taxable_income, 0, first_threshold
@@ -92,11 +92,9 @@ def create_capital_gains_tax_increase() -> Reform:
             )
 
             main_cg_tax = (
-                cg_in_first_bracket_below_top_bracket * cg.brackets.rates["1"]
-                + cg_in_second_bracket_below_top_bracket
-                * cg.brackets.rates["2"]
-                + cg_in_third_bracket_below_top_bracket
-                * cg.brackets.rates["3"]
+                cg_in_first_bracket_below_top_bracket * cg.rates["1"]
+                + cg_in_second_bracket_below_top_bracket * cg.rates["2"]
+                + cg_in_third_bracket_below_top_bracket * cg.rates["3"]
                 + new_cg_tax
             )
 

policyengine_us/reforms/congress/tlaib/__init__.py

@@ -1,7 +1,8 @@
 from .end_child_poverty_act import (
     create_end_child_poverty_act_reform,
+    end_child_poverty_act,
 )
-from .income_security_package import (
-    income_security_package,
-    create_income_security_package_reform,
+from .economic_dignity_for_all_agenda import (
+    end_child_poverty_act as edaa_end_child_poverty_act,
+    create_end_child_poverty_act_reform as create_edaa_end_child_poverty_act_reform,
 )

policyengine_us/reforms/congress/tlaib/economic_dignity_for_all_agenda/__init__.py

@@ -0,0 +1,9 @@
+from .edaa_end_child_poverty_act import (
+    end_child_poverty_act,
+    create_end_child_poverty_act_reform,
+)
+
+__all__ = [
+    "end_child_poverty_act",
+    "create_end_child_poverty_act_reform",
+]

policyengine_us/reforms/congress/tlaib/economic_dignity_for_all_agenda/edaa_end_child_poverty_act.py

@@ -0,0 +1,237 @@
+from policyengine_us.model_api import *
+
+
+def create_ecpa_only() -> Reform:
+    class ecpa_child_benefit(Variable):
+        value_type = float
+        entity = Person
+        definition_period = YEAR
+        label = "End Child Poverty Act child benefit"
+        unit = USD
+        documentation = (
+            "Universal child benefit under the End Child Poverty Act"
+        )
+        reference = "placeholder - bill not yet introduced"
+
+        def formula(person, period, parameters):
+            p = parameters(
+                period
+            ).gov.contrib.congress.tlaib.economic_dignity_for_all_agenda.end_child_poverty_act
+
+            age = person("age", period)
+            is_eligible = age < p.child_benefit.age_limit
+
+            # Use FPG additional_person amount (CONTIGUOUS_US for all states), rounded to nearest $10
+            p_fpg = parameters(period).gov.hhs.fpg
+            fpg_amount = p_fpg.additional_person.CONTIGUOUS_US
+            amount = round(fpg_amount / 10) * 10
+
+            return is_eligible * amount
+
+    class ecpa_adult_dependent_credit(Variable):
+        value_type = float
+        entity = Person
+        definition_period = YEAR
+        label = "End Child Poverty Act adult dependent credit"
+        unit = USD
+        documentation = (
+            "Credit for adult dependents under the End Child Poverty Act"
+        )
+        reference = "placeholder - bill not yet introduced"
+
+        def formula(person, period, parameters):
+            p = parameters(
+                period
+            ).gov.contrib.congress.tlaib.economic_dignity_for_all_agenda.end_child_poverty_act
+
+            age = person("age", period)
+            is_dependent = person("is_tax_unit_dependent", period)
+
+            is_eligible = (
+                age >= p.adult_dependent_credit.min_age
+            ) & is_dependent
+
+            return is_eligible * p.adult_dependent_credit.amount
+
+    class ecpa_filer_credit(Variable):
+        value_type = float
+        entity = TaxUnit
+        definition_period = YEAR
+        label = "End Child Poverty Act filer credit"
+        unit = USD
+        documentation = "Filer credit under the End Child Poverty Act for eligible tax filers"
+        reference = "placeholder - bill not yet introduced"
+
+        def formula(tax_unit, period, parameters):
+            p = parameters(
+                period
+            ).gov.contrib.congress.tlaib.economic_dignity_for_all_agenda.end_child_poverty_act
+
+            person = tax_unit.members
+            age = person("age", period)
+
+            is_head_or_spouse = person("is_tax_unit_head_or_spouse", period)
+
+            is_eligible_age = (age >= p.filer_credit.eligibility.min_age) & (
+                age < p.filer_credit.eligibility.max_age
+            )
+            is_eligible_filer = is_head_or_spouse & is_eligible_age
+
+            has_eligible_filer = tax_unit.any(is_eligible_filer)
+
+            filing_status = tax_unit("filing_status", period)
+            amount = p.filer_credit.amount[filing_status]
+
+            agi = tax_unit("adjusted_gross_income", period)
+            excess_agi = max_(
+                agi - p.filer_credit.phase_out.start[filing_status], 0
+            )
+            phase_out = excess_agi * p.filer_credit.phase_out.rate
+
+            phased_out_amount = max_(amount - phase_out, 0)
+
+            return has_eligible_filer * phased_out_amount
+
+    class household_benefits(Variable):
+        value_type = float
+        entity = Household
+        label = "benefits"
+        unit = USD
+        definition_period = YEAR
+
+        def formula(household, period, parameters):
+            # Start with baseline benefits from parameters
+            BENEFITS = list(
+                parameters(period).gov.household.household_benefits
+            )
+
+            # Add ECPA child benefit
+            BENEFITS.append("ecpa_child_benefit")
+
+            return add(household, period, BENEFITS)
+
+    class spm_unit_benefits(Variable):
+        value_type = float
+        entity = SPMUnit
+        label = "Benefits"
+        definition_period = YEAR
+        unit = USD
+
+        def formula(spm_unit, period, parameters):
+            BENEFITS = [
+                "social_security",
+                "ssi",
+                "ma_state_supplement",
+                "ca_cvrp",
+                "co_ccap_subsidy",
+                "co_state_supplement",
+                "co_oap",
+                "snap",
+                "wic",
+                "free_school_meals",
+                "reduced_price_school_meals",
+                "spm_unit_broadband_subsidy",
+                "spm_unit_energy_subsidy",
+                "tanf",
+                "high_efficiency_electric_home_rebate",
+                "residential_efficiency_electrification_rebate",
+                "unemployment_compensation",
+                "ak_energy_relief",
+                "basic_income",
+                "ny_drive_clean_rebate",
+            ]
+
+            # Add ECPA child benefit
+            BENEFITS.append("ecpa_child_benefit")
+
+            if parameters(period).gov.contrib.ubi_center.flat_tax.deduct_ptc:
+                BENEFITS.append("aca_ptc")
+            if not parameters(period).gov.hud.abolition:
+                BENEFITS.append("spm_unit_capped_housing_subsidy")
+
+            return add(spm_unit, period, BENEFITS)
+
+    class income_tax_refundable_credits(Variable):
+        value_type = float
+        entity = TaxUnit
+        definition_period = YEAR
+        label = "federal refundable income tax credits"
+        unit = USD
+
+        def formula(tax_unit, period, parameters):
+            # Get standard refundable credits, excluding EITC and refundable CTC (ECPA replaces them)
+            standard_credits = parameters(period).gov.irs.credits.refundable
+
+            CREDITS = [
+                c
+                for c in standard_credits
+                if c not in ["eitc", "refundable_ctc"]
+            ]
+
+            base_credits = add(tax_unit, period, CREDITS) if CREDITS else 0
+
+            # Add ECPA credits
+            ecpa_filer = tax_unit("ecpa_filer_credit", period)
+            ecpa_adult_dep = add(
+                tax_unit, period, ["ecpa_adult_dependent_credit"]
+            )
+            return base_credits + ecpa_filer + ecpa_adult_dep
+
+    class income_tax_non_refundable_credits(Variable):
+        value_type = float
+        entity = TaxUnit
+        definition_period = YEAR
+        label = "federal non-refundable income tax credits"
+        unit = USD
+
+        def formula(tax_unit, period, parameters):
+            # Get the base list of non-refundable credits from parameters
+            p = parameters(period).gov.irs.credits
+            base_credits = list(p.non_refundable)
+
+            # ECPA removes non_refundable_ctc from the list
+            CREDITS = [c for c in base_credits if c != "non_refundable_ctc"]
+
+            return add(tax_unit, period, CREDITS)
+
+    class reform(Reform):
+        def apply(self):
+            # Update only ECPA variables
+            self.update_variable(ecpa_child_benefit)
+            self.update_variable(ecpa_adult_dependent_credit)
+            self.update_variable(ecpa_filer_credit)
+            self.update_variable(household_benefits)
+            self.update_variable(spm_unit_benefits)
+            self.update_variable(income_tax_refundable_credits)
+            self.update_variable(income_tax_non_refundable_credits)
+
+    return reform
+
+
+end_child_poverty_act = create_ecpa_only()
+
+
+def create_end_child_poverty_act_reform(
+    parameters, period, bypass: bool = False
+):
+    """Auto-application function for structural reforms."""
+    if bypass:
+        return create_ecpa_only()
+
+    from policyengine_core.periods import period as period_
+
+    p = parameters.gov.contrib.congress.tlaib.economic_dignity_for_all_agenda
+
+    reform_active = False
+    current_period = period_(period)
+
+    for i in range(5):
+        if p(current_period).end_child_poverty_act.in_effect:
+            reform_active = True
+            break
+        current_period = current_period.offset(1, "year")
+
+    if reform_active:
+        return create_ecpa_only()
+    else:
+        return None

policyengine_us/reforms/ctc/ctc_per_child_phase_out.py

@@ -29,18 +29,29 @@ def create_ctc_per_child_phase_out() -> Reform:
             excess = max_(0, income - phase_out_threshold)
             increments = np.ceil(excess / p.increment)
             reduction_amount = p.amount * qualifying_children
-            base_reduction = increments * reduction_amount
+            base_reduction_uncapped = increments * reduction_amount
 
             # Option to avoid overlap between regular and ARPA phase-outs
             p_contrib = parameters(period).gov.contrib.ctc.per_child_phase_out
             if p_contrib.avoid_overlap:
-                # Subtract ARPA phase-out to prevent double-counting
-                arpa_reduction = tax_unit(
-                    "ctc_arpa_uncapped_phase_out", period
+                # Sequential application: ARPA phase-out reduces ARPA addition only,
+                # then regular phase-out applies to base + remaining ARPA
+                # NOTE: ctc_arpa_addition already has ARPA phase-out subtracted,
+                # so we only need to return the regular phase-out here
+                arpa_addition = tax_unit("ctc_arpa_addition", period)
+                base_ctc = tax_unit("ctc_maximum", period)
+
+                # Regular phase-out applies to base CTC + remaining ARPA addition
+                ctc_before_regular = base_ctc + arpa_addition
+                base_reduction = min_(
+                    base_reduction_uncapped, ctc_before_regular
                 )
-                return max_(0, base_reduction - arpa_reduction)
-            else:
+
+                # Return only the regular phase-out
+                # ARPA phase-out is already applied in ctc_arpa_addition
                 return base_reduction
+            else:
+                return base_reduction_uncapped
 
     class ctc_arpa_uncapped_phase_out(Variable):
         value_type = float
@@ -58,9 +69,20 @@ def create_ctc_per_child_phase_out() -> Reform:
             # The ARPA CTC has two phase-outs: the original, and a new phase-out
             # applying before and only to the increase in the maximum CTC under ARPA.
             # Calculate the income used to assess the new phase-out.
-            threshold = tax_unit("ctc_arpa_phase_out_threshold", period)
+            arpa_threshold = tax_unit("ctc_arpa_phase_out_threshold", period)
             agi = tax_unit("adjusted_gross_income", period)
-            excess = max_(0, agi - threshold)
+
+            # Check if we should cap ARPA phase-out to avoid overlap with regular phase-out
+            p_contrib = parameters(period).gov.contrib.ctc.per_child_phase_out
+            if p_contrib.avoid_overlap:
+                # Cap the ARPA phase-out at the regular phase-out threshold
+                # so ARPA only applies to income between its threshold and the regular threshold
+                regular_threshold = tax_unit("ctc_phase_out_threshold", period)
+                capped_income = min_(agi, regular_threshold)
+                excess = max_(0, capped_income - arpa_threshold)
+            else:
+                excess = max_(0, agi - arpa_threshold)
+
             increments = np.ceil(excess / p.increment)
             qualifying_children = tax_unit("ctc_qualifying_children", period)
             reduction_amount = p.amount * qualifying_children

policyengine_us/reforms/harris/capital_gains/harris_capital_gains.py

@@ -29,9 +29,9 @@ def create_harris_capital_gains() -> Reform:
 
             filing_status = tax_unit("filing_status", period)
 
-            first_threshold = p_ref.brackets.thresholds["1"][filing_status]
-            second_threshold = p_ref.brackets.thresholds["2"][filing_status]
-            third_threshold = p_ref.brackets.thresholds["3"][filing_status]
+            first_threshold = p_ref.thresholds["1"][filing_status]
+            second_threshold = p_ref.thresholds["2"][filing_status]
+            third_threshold = p_ref.thresholds["3"][filing_status]
 
             income_ordinarily_under_second_rate = clip(
                 taxable_income, 0, first_threshold
@@ -82,10 +82,10 @@ def create_harris_capital_gains() -> Reform:
             )
 
             main_cg_tax = (
-                cg_in_first_bracket * p_ref.brackets.rates["1"]
-                + cg_in_second_bracket * p_ref.brackets.rates["2"]
-                + cg_in_third_bracket * p_ref.brackets.rates["3"]
-                + cg_in_fourth_bracket * p_ref.brackets.rates["4"]
+                cg_in_first_bracket * p_ref.rates["1"]
+                + cg_in_second_bracket * p_ref.rates["2"]
+                + cg_in_third_bracket * p_ref.rates["3"]
+                + cg_in_fourth_bracket * p_ref.rates["4"]
             )
 
             unrecaptured_s_1250_gain = tax_unit(

policyengine_us/reforms/local/ny/__init__.py

@@ -0,0 +1,4 @@
+from .mamdani_income_tax import (
+    create_nyc_mamdani_income_tax_reform,
+    nyc_mamdani_income_tax,
+)