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

policyengine_us/reforms/local/ny/mamdani_income_tax.py

@@ -0,0 +1,84 @@
+from policyengine_us.model_api import *
+from policyengine_core.periods import period as period_
+
+
+def create_nyc_mamdani_income_tax() -> Reform:
+    class nyc_mamdani_income_tax(Variable):
+        value_type = float
+        entity = Person
+        label = "Zohran Mamdani NYC income tax"
+        unit = USD
+        definition_period = YEAR
+        defined_for = "in_nyc"
+
+        def formula(person, period, parameters):
+            taxable_income = person.tax_unit("nyc_taxable_income", period)
+            p = parameters(period).gov.local.ny.mamdani_income_tax
+            return p.rate.calc(taxable_income)
+
+    class nyc_income_tax_before_credits(Variable):
+        value_type = float
+        entity = TaxUnit
+        label = "NYC income tax before credits"
+        unit = USD
+        definition_period = YEAR
+        defined_for = "in_nyc"
+
+        def formula(tax_unit, period, parameters):
+            taxable_income = tax_unit("nyc_taxable_income", period)
+            filing_status = tax_unit("filing_status", period)
+            filing_statuses = filing_status.possible_values
+            p = parameters(period).gov.local.ny.nyc.tax.income.rates
+            regular_tax = select(
+                [
+                    filing_status == filing_statuses.SINGLE,
+                    filing_status == filing_statuses.JOINT,
+                    filing_status == filing_statuses.HEAD_OF_HOUSEHOLD,
+                    filing_status == filing_statuses.SURVIVING_SPOUSE,
+                    filing_status == filing_statuses.SEPARATE,
+                ],
+                [
+                    p.single.calc(taxable_income),
+                    p.joint.calc(taxable_income),
+                    p.head_of_household.calc(taxable_income),
+                    p.surviving_spouse.calc(taxable_income),
+                    p.separate.calc(taxable_income),
+                ],
+            )
+            mamdani_tax = add(tax_unit, period, ["nyc_mamdani_income_tax"])
+            return regular_tax + mamdani_tax
+
+    class reform(Reform):
+        def apply(self):
+            self.update_variable(nyc_mamdani_income_tax)
+            self.update_variable(nyc_income_tax_before_credits)
+
+    return reform
+
+
+def create_nyc_mamdani_income_tax_reform(
+    parameters, period, bypass: bool = False
+):
+    if bypass:
+        return create_nyc_mamdani_income_tax()
+
+    p = parameters.gov.local.ny.mamdani_income_tax
+
+    reform_active = False
+    current_period = period_(period)
+
+    for i in range(5):
+        if p(current_period).in_effect:
+            reform_active = True
+            break
+        current_period = current_period.offset(1, "year")
+
+    if reform_active:
+        return create_nyc_mamdani_income_tax()
+    else:
+        return None
+
+
+nyc_mamdani_income_tax = create_nyc_mamdani_income_tax_reform(
+    None, None, bypass=True
+)

policyengine_us/reforms/reforms.py

@@ -28,8 +28,9 @@ from .harris.rent_relief_act.rent_relief_tax_credit import (
 )
 from .congress.tlaib import (
     create_end_child_poverty_act_reform,
-    income_security_package,
-    create_income_security_package_reform,
+)
+from .congress.tlaib.economic_dignity_for_all_agenda import (
+    create_end_child_poverty_act_reform as create_edaa_end_child_poverty_act_reform,
 )
 from .congress.tlaib.boost import (
     create_boost_middle_class_tax_credit_reform,
@@ -100,6 +101,12 @@ from .reconciliation import (
 from .states.mi.surtax import (
     create_mi_surtax_reform,
 )
+from .local.ny.mamdani_income_tax import (
+    create_nyc_mamdani_income_tax_reform,
+)
+from .states.ut import (
+    create_ut_refundable_eitc_reform,
+)
 from .additional_tax_bracket import (
     create_additional_tax_bracket_reform,
 )
@@ -170,7 +177,7 @@ def create_structural_reforms_from_parameters(parameters, period):
     end_child_poverty_act = create_end_child_poverty_act_reform(
         parameters, period
     )
-    income_security_package_reform = create_income_security_package_reform(
+    edaa_end_child_poverty_act = create_edaa_end_child_poverty_act_reform(
         parameters, period
     )
     boost_middle_class_tax_credit = (
@@ -249,6 +256,12 @@ def create_structural_reforms_from_parameters(parameters, period):
     )
     mi_surtax = create_mi_surtax_reform(parameters, period)
 
+    nyc_mamdani_income_tax = create_nyc_mamdani_income_tax_reform(
+        parameters, period
+    )
+
+    ut_refundable_eitc = create_ut_refundable_eitc_reform(parameters, period)
+
     american_worker_rebate_act = create_american_worker_rebate_act_reform(
         parameters, period
     )
@@ -288,7 +301,7 @@ def create_structural_reforms_from_parameters(parameters, period):
         middle_class_tax_credit,
         rent_relief_tax_credit,
         end_child_poverty_act,
-        income_security_package_reform,
+        edaa_end_child_poverty_act,
         boost_middle_class_tax_credit,
         mn_walz_hf1938,
         or_rebate_state_tax_exempt,
@@ -315,6 +328,8 @@ def create_structural_reforms_from_parameters(parameters, period):
         reconciled_ssn_for_llc_and_aoc,
         ctc_additional_bracket,
         mi_surtax,
+        nyc_mamdani_income_tax,
+        ut_refundable_eitc,
         additional_tax_bracket,
         american_worker_rebate_act,
         ctc_per_child_phase_out,

policyengine_us/reforms/states/ri/ctc/ri_ctc_reform.py

@@ -24,6 +24,30 @@ def create_ri_ctc() -> Reform:
             eligible = is_dependent & meets_age
             return tax_unit.sum(eligible)
 
+    class ri_ctc_young_child_boost(Variable):
+        value_type = float
+        entity = TaxUnit
+        label = "Rhode Island CTC young child boost"
+        unit = USD
+        definition_period = YEAR
+        defined_for = StateCode.RI
+
+        def formula(tax_unit, period, parameters):
+            p = parameters(period).gov.contrib.states.ri.ctc
+
+            person = tax_unit.members
+            age = person("age", period)
+            is_dependent = person("is_tax_unit_dependent", period)
+
+            # Check both general CTC eligibility and young child age limit
+            meets_age = age < p.age_limit
+            meets_young_child_age = age < p.young_child_boost.age_limit
+
+            eligible_young_children = tax_unit.sum(
+                is_dependent & meets_age & meets_young_child_age
+            )
+            return eligible_young_children * p.young_child_boost.amount
+
     class ri_ctc_maximum(Variable):
         value_type = float
         entity = TaxUnit
@@ -35,8 +59,14 @@ def create_ri_ctc() -> Reform:
         def formula(tax_unit, period, parameters):
             p = parameters(period).gov.contrib.states.ri.ctc
 
+            # Base credit for all eligible children
             eligible_children = tax_unit("ri_ctc_eligible_children", period)
-            return eligible_children * p.amount
+            base_credit = eligible_children * p.amount
+
+            # Young child boost
+            young_child_boost = tax_unit("ri_ctc_young_child_boost", period)
+
+            return base_credit + young_child_boost
 
     class ri_ctc_phaseout(Variable):
         value_type = float
@@ -142,6 +172,7 @@ def create_ri_ctc() -> Reform:
     class reform(Reform):
         def apply(self):
             self.update_variable(ri_ctc_eligible_children)
+            self.update_variable(ri_ctc_young_child_boost)
             self.update_variable(ri_ctc_maximum)
             self.update_variable(ri_ctc_phaseout)
             self.update_variable(ri_total_ctc)

policyengine_us/reforms/states/ri/exemption/ri_exemption_reform.py

@@ -68,13 +68,29 @@ def create_ri_exemption_reform() -> Reform:
         defined_for = StateCode.RI
 
         def formula(tax_unit, period, parameters):
-            p = parameters(period).gov.contrib.states.ri.dependent_exemption
 
             maximum = tax_unit("ri_dependent_exemption_maximum", period)
             phaseout = tax_unit("ri_dependent_exemption_phaseout", period)
 
             return max_(maximum - phaseout, 0)
 
+    class ri_older_dependents_count(Variable):
+        value_type = float
+        entity = TaxUnit
+        label = "Rhode Island older dependents count"
+        unit = USD
+        definition_period = YEAR
+        defined_for = StateCode.RI
+
+        def formula(tax_unit, period, parameters):
+            person = tax_unit.members
+            is_dependent = person("is_tax_unit_dependent", period)
+            total_dependents = tax_unit.sum(is_dependent)
+            eligible_dependent_exemptions = tax_unit(
+                "ri_eligible_dependents_count", period
+            )
+            return max_(0, total_dependents - eligible_dependent_exemptions)
+
     class ri_exemptions(Variable):
         value_type = float
         entity = TaxUnit
@@ -86,16 +102,29 @@ def create_ri_exemption_reform() -> Reform:
         def formula(tax_unit, period, parameters):
             p_base = parameters(period).gov.states.ri.tax.income.exemption
 
-            # Personal exemptions use baseline amount
+            # Calculate personal exemptions base amount
             filing_status = tax_unit("filing_status", period)
-            personal_exemptions = where(
-                filing_status == filing_status.possible_values.JOINT,
-                2,
-                1,
+            older_dependents = tax_unit("ri_older_dependents_count", period)
+            personal_exemptions = (
+                where(
+                    filing_status == filing_status.possible_values.JOINT,
+                    2,
+                    1,
+                )
+                + older_dependents
+            )
+            personal_exemption_base = personal_exemptions * p_base.amount
+
+            # Apply baseline phase-out to personal exemptions
+            mod_agi = tax_unit("ri_agi", period)
+            excess_agi = max_(0, mod_agi - p_base.reduction.start)
+            increments = np.ceil(excess_agi / p_base.reduction.increment)
+            reduction_rate = min_(p_base.reduction.rate * increments, 1)
+            personal_exemption_amount = personal_exemption_base * (
+                1 - reduction_rate
             )
-            personal_exemption_amount = personal_exemptions * p_base.amount
 
-            # Add dependent exemption
+            # Add dependent exemption (has its own phase-out logic)
             dependent_exemption_amount = tax_unit(
                 "ri_dependent_exemption", period
             )
@@ -109,6 +138,7 @@ def create_ri_exemption_reform() -> Reform:
             self.update_variable(ri_dependent_exemption_phaseout)
             self.update_variable(ri_dependent_exemption)
             self.update_variable(ri_exemptions)
+            self.update_variable(ri_older_dependents_count)
 
     return reform
 

policyengine_us/reforms/states/ut/__init__.py

@@ -0,0 +1,3 @@
+from .ut_refundable_eitc import (
+    create_ut_refundable_eitc_reform,
+)

policyengine_us/reforms/states/ut/ut_refundable_eitc.py

@@ -0,0 +1,118 @@
+from policyengine_us.model_api import *
+from policyengine_core.periods import period as period_
+
+
+def create_ut_refundable_eitc() -> Reform:
+    class ut_has_qualifying_child_for_refundable_eitc(Variable):
+        value_type = bool
+        entity = TaxUnit
+        label = "Utah tax unit has qualifying child for refundable EITC"
+        defined_for = StateCode.UT
+        definition_period = YEAR
+
+        def formula(tax_unit, period, parameters):
+            person = tax_unit.members
+            p = parameters(period).gov.contrib.states.ut.eitc
+            age = person("age", period)
+            is_dependent = person("is_tax_unit_dependent", period)
+            is_qualifying_child = (age <= p.max_age) & is_dependent
+            return tax_unit.any(is_qualifying_child)
+
+    class ut_refundable_eitc(Variable):
+        value_type = float
+        entity = TaxUnit
+        label = "Utah refundable EITC"
+        unit = USD
+        definition_period = YEAR
+        defined_for = "ut_has_qualifying_child_for_refundable_eitc"
+
+        adds = ["ut_eitc"]
+
+    class ut_eitc(Variable):
+        value_type = float
+        entity = TaxUnit
+        label = "Utah Earned Income Tax Credit"
+        unit = USD
+        documentation = "This credit is a fraction of the federal EITC."
+        definition_period = YEAR
+        defined_for = StateCode.UT
+        reference = "https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1044.html?v=C59-10-S1044_2022050420220504"
+
+        def formula(tax_unit, period, parameters):
+            p = parameters(
+                period
+            ).gov.states.ut.tax.income.credits.earned_income
+            federal_eitc = tax_unit("eitc", period)
+            return p.rate * federal_eitc
+
+    class ut_non_refundable_eitc(Variable):
+        value_type = float
+        entity = TaxUnit
+        label = "Utah non-refundable EITC"
+        unit = USD
+        definition_period = YEAR
+        defined_for = StateCode.UT
+
+        adds = ["ut_eitc"]
+        subtracts = ["ut_refundable_eitc"]
+
+    class ut_non_refundable_credits(Variable):
+        value_type = float
+        entity = TaxUnit
+        label = "Utah non-refundable tax credits"
+        unit = USD
+        definition_period = YEAR
+        defined_for = StateCode.UT
+
+        adds = [
+            "ut_non_refundable_eitc",
+            "ut_retirement_credit",
+            "ut_ss_benefits_credit",
+            "ut_at_home_parent_credit",
+            "ut_ctc",
+        ]
+
+    class ut_refundable_credits(Variable):
+        value_type = float
+        entity = TaxUnit
+        label = "Utah refundable credits"
+        unit = USD
+        definition_period = YEAR
+        defined_for = StateCode.UT
+
+        adds = ["ut_refundable_eitc"]
+
+    class reform(Reform):
+        def apply(self):
+            self.update_variable(ut_has_qualifying_child_for_refundable_eitc)
+            self.update_variable(ut_refundable_eitc)
+            self.update_variable(ut_non_refundable_eitc)
+            self.update_variable(ut_eitc)
+            self.update_variable(ut_non_refundable_credits)
+            self.update_variable(ut_refundable_credits)
+
+    return reform
+
+
+def create_ut_refundable_eitc_reform(parameters, period, bypass: bool = False):
+    if bypass:
+        return create_ut_refundable_eitc()
+
+    p = parameters.gov.contrib.states.ut.eitc
+
+    reform_active = False
+    current_period = period_(period)
+
+    for i in range(5):
+        if p(current_period).in_effect:
+            reform_active = True
+            break
+        current_period = current_period.offset(1, "year")
+
+    if reform_active:
+        return create_ut_refundable_eitc()
+    else:
+        return None
+
+
+ut_refundable_eitc = create_ut_refundable_eitc_reform(None, None, bypass=True)

policyengine_us/tests/policy/baseline/gov/aca/ptc/aca_ptc.yaml

@@ -5,7 +5,7 @@
     is_aca_ptc_eligible: true
     slcsp: 1_200
     aca_magi: 25_000
-    aca_ptc_phase_out_rate: 0.04
+    aca_required_contribution_percentage: 0.04
   output:
     aca_ptc: 200  # 1200 - 0.04 * 25000 = 200
 
@@ -16,7 +16,7 @@
     is_aca_ptc_eligible: true
     slcsp: 1_200
     aca_magi: 25_000
-    aca_ptc_phase_out_rate: 0.05
+    aca_required_contribution_percentage: 0.05
   output:
     aca_ptc: 0  # 1200 - 0.05 * 25000 = -50
 
@@ -27,6 +27,6 @@
     is_aca_ptc_eligible: false
     slcsp: 1_200
     aca_magi: 25_000
-    aca_ptc_phase_out_rate: 0.04
+    aca_required_contribution_percentage: 0.04
   output:
     aca_ptc: 0  # 1200 - 0.04 * 25000 = 200

policyengine_us/tests/policy/baseline/gov/aca/ptc/aca_required_contribution_percentage.yaml

@@ -0,0 +1,71 @@
+- name: aca_required_contribution_percentage unit test 1
+  period: 2022
+  absolute_error_margin: 0.00001
+  input:
+    aca_magi_fraction: 1.40
+  output:
+    aca_required_contribution_percentage: 0
+
+- name: aca_required_contribution_percentage unit test 2
+  period: 2022
+  absolute_error_margin: 0.00001
+  input:
+    aca_magi_fraction: 1.90
+  output:
+    aca_required_contribution_percentage: 0.0160
+
+- name: aca_required_contribution_percentage unit test 3
+  period: 2022
+  absolute_error_margin: 0.00001
+  input:
+    aca_magi_fraction: 2.40
+  output:
+    aca_required_contribution_percentage: 0.0360
+
+- name: aca_required_contribution_percentage unit test 4
+  period: 2022
+  absolute_error_margin: 0.00001
+  input:
+    aca_magi_fraction: 2.90
+  output:
+    aca_required_contribution_percentage: 0.0560
+
+- name: aca_required_contribution_percentage unit test 5
+  period: 2022
+  absolute_error_margin: 0.00001
+  input:
+    aca_magi_fraction: 3.40
+  output:
+    aca_required_contribution_percentage: 0.0700
+
+- name: aca_required_contribution_percentage unit test 6
+  period: 2022
+  absolute_error_margin: 0.00001
+  input:
+    aca_magi_fraction: 3.90
+  output:
+    aca_required_contribution_percentage: 0.0825
+
+- name: aca_required_contribution_percentage unit test 7
+  period: 2022
+  absolute_error_margin: 0.00001
+  input:
+    aca_magi_fraction: 4.40
+  output:
+    aca_required_contribution_percentage: 0.0850
+
+- name: aca_required_contribution_percentage 2025
+  period: 2025
+  absolute_error_margin: 0.00001
+  input:
+    aca_magi_fraction: 4.0
+  output:
+    aca_required_contribution_percentage: 0.0850
+
+- name: aca_required_contribution_percentage 2026
+  period: 2026
+  absolute_error_margin: 0.00001
+  input:
+    aca_magi_fraction: 4.0
+  output:
+    aca_required_contribution_percentage: 0.0996

policyengine_us/tests/policy/baseline/gov/aca/ptc/integration.yaml

@@ -29,7 +29,7 @@
     is_aca_ptc_eligible: [true, true, true]
     slcsp: 15_550.90  #15,542 from 2025 kff calculator, they round more aggressively 
     aca_magi_fraction: 2.90
-    aca_ptc_phase_out_rate: 0.056
+    aca_required_contribution_percentage: 0.056
     aca_ptc: 11_350.90  #$11,327 from 2025 kff calculator
   #Final PTC:
 #    - KFF’s result:  $15,542 – $4,215 = $11,327 subsidy (annual).

policyengine_us/tests/policy/baseline/gov/aca/ptc/separate_esi.yaml

@@ -30,7 +30,7 @@
     slcsp_age_curve_amount_person: [0, 5_526, 3_188]
     slcsp: 8_715.192 
     aca_magi_fraction: 2.90
-    aca_ptc_phase_out_rate: 0.056
+    aca_required_contribution_percentage: 0.056
     aca_ptc: 4_515.19
 
 - name: 2025 VT  - one adult esi
@@ -61,5 +61,5 @@
     is_medicaid_eligible: [false, false, false]
     is_aca_ptc_eligible: [false, true, true]
     slcsp: 29_575.32  
-    aca_ptc_phase_out_rate: 0.0721
+    aca_required_contribution_percentage: 0.0721
     aca_ptc: 23_086.32

policyengine_us/tests/policy/baseline/gov/ed/pell_grant/pell_grant_simplified_formula_applies.yaml

@@ -135,7 +135,7 @@
       tanf: 0
       spm_unit_wic: 0
   output:
-    pell_grant_simplified_formula_applies: true
+    pell_grant_simplified_formula_applies: [false, true]  # main has no benefits, other has medicaid
 
 - name: Too much income
   period: 2023

policyengine_us/tests/policy/baseline/gov/hhs/medicaid/medicaid_enrolled.yaml

@@ -0,0 +1,105 @@
+# Integration tests for medicaid_enrolled variable
+# Tests compare CA undocumented immigrant eligibility before/after 2026 rule change
+# Existing enrollees retain coverage by setting receives_medicaid: true as input
+
+- name: Case 1, undocumented adult in CA 2026 existing enrollee retains coverage.
+  period: 2026
+  input:
+    people:
+      person1:
+        age: 35
+        employment_income: 15_000
+        immigration_status: UNDOCUMENTED
+        receives_medicaid: true
+    tax_units:
+      tax_unit:
+        members: [person1]
+    spm_units:
+      spm_unit:
+        members: [person1]
+    households:
+      household:
+        members: [person1]
+        state_code: CA
+  output:
+    # Existing enrollees retain coverage via continuous coverage provision
+    # receives_medicaid: true signals this person was enrolled before the freeze
+    receives_medicaid: [true]
+    is_ca_medicaid_immigration_status_eligible: [true]
+    is_medicaid_eligible: [true]
+    medicaid_enrolled: [true]
+    medicaid: [6_439.11]
+
+- name: Case 2, undocumented adult in CA 2024 enrolled and eligible.
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 35
+        employment_income: 15_000
+        immigration_status: UNDOCUMENTED
+        receives_medicaid: true
+    tax_units:
+      tax_unit:
+        members: [person1]
+    spm_units:
+      spm_unit:
+        members: [person1]
+    households:
+      household:
+        members: [person1]
+        state_code: CA
+  output:
+    # In 2024, undocumented adults age 26-49 are eligible in CA
+    is_medicaid_eligible: [true]
+
+- name: Case 3, undocumented adult in CA 2026 not existing enrollee.
+  period: 2026
+  input:
+    people:
+      person1:
+        age: 35
+        employment_income: 15_000
+        immigration_status: UNDOCUMENTED
+        # receives_medicaid defaults to false - new applicant blocked by freeze
+    tax_units:
+      tax_unit:
+        members: [person1]
+    spm_units:
+      spm_unit:
+        members: [person1]
+    households:
+      household:
+        members: [person1]
+        state_code: CA
+  output:
+    # New applicants are blocked by the 2026 enrollment freeze
+    receives_medicaid: [false]
+    is_ca_medicaid_immigration_status_eligible: [false]
+    is_medicaid_eligible: [false]
+    medicaid_enrolled: [false]
+
+- name: Case 4, undocumented adult in CA 2025 computed enrollment.
+  period: 2025
+  input:
+    people:
+      person1:
+        age: 35
+        employment_income: 15_000
+        immigration_status: UNDOCUMENTED
+        # receives_medicaid not set - using computed enrollment
+    tax_units:
+      tax_unit:
+        members: [person1]
+    spm_units:
+      spm_unit:
+        members: [person1]
+    households:
+      household:
+        members: [person1]
+        state_code: CA
+  output:
+    # In 2025, undocumented adults are still eligible in CA
+    is_medicaid_eligible: [true]
+    medicaid_enrolled: [true]
+    takes_up_medicaid_if_eligible: [true]