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

policyengine_us/tests/policy/baseline/gov/states/co/tax/income/credits/care_worker/co_care_worker_credit.yaml

@@ -0,0 +1,64 @@
+- name: Joint with one eligible care worker, lower amount
+  period: 2026
+  input:
+    people:
+      person1:
+        age: 35
+        co_care_worker_credit_eligible_care_worker: true
+        is_tax_unit_head: true
+      person2:
+        age: 35
+        co_care_worker_credit_eligible_care_worker: false
+        is_tax_unit_spouse: true
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+        tax_unit_is_joint: true
+        co_care_worker_credit_eligible: true
+    households:
+      household:
+        members: [person1, person2]
+        state_code: CO
+  output:
+    co_care_worker_credit: 1_200
+
+- name: Joint with two eligible care workers, higher amount
+  period: 2026
+  input:
+    people:
+      person1:
+        co_care_worker_credit_eligible_care_worker: true
+        is_tax_unit_head: true
+      person2:
+        co_care_worker_credit_eligible_care_worker: true
+        is_tax_unit_spouse: true
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+        tax_unit_is_joint: true
+        co_care_worker_credit_eligible: true
+    households:
+      household:
+        members: [person1, person2]
+        state_code: CO
+  output:
+    co_care_worker_credit: 2_400
+
+- name: Single person
+  period: 2026
+  input:
+    people:
+      person1:
+        age: 35
+        co_care_worker_credit_eligible_care_worker: true
+    tax_units:
+      tax_unit:
+        members: [person1]
+        tax_unit_is_joint: true
+        co_care_worker_credit_eligible: true
+    households:
+      household:
+        members: [person1]
+        state_code: CO
+  output:
+    co_care_worker_credit: 1_200

policyengine_us/tests/policy/baseline/gov/states/co/tax/income/credits/care_worker/co_care_worker_credit_eligible.yaml

@@ -0,0 +1,122 @@
+- name: Joint with one eligible care worker, higher threshold applies 
+  period: 2026
+  input:
+    people:
+      person1:
+        age: 35
+        co_care_worker_credit_eligible_care_worker: true
+      person2:
+        age: 35
+        co_care_worker_credit_eligible_care_worker: false
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+        adjusted_gross_income: 100_000
+        tax_unit_is_joint: true
+    households:
+      household:
+        members: [person1, person2]
+        state_code: CO
+  output:
+    co_care_worker_credit_eligible: true
+
+- name: Joint with one eligible care worker, higher threshold applies, ineligible
+  period: 2026
+  input:
+    people:
+      person1:
+        age: 35
+        co_care_worker_credit_eligible_care_worker: true
+      person2:
+        age: 35
+        co_care_worker_credit_eligible_care_worker: false
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+        adjusted_gross_income: 100_001
+        tax_unit_is_joint: true
+    households:
+      household:
+        members: [person1, person2]
+        state_code: CO
+  output:
+    co_care_worker_credit_eligible: false
+
+- name: Single with one eligible care worker
+  period: 2026
+  input:
+    people:
+      person1:
+        age: 35
+        co_care_worker_credit_eligible_care_worker: true
+    tax_units:
+      tax_unit:
+        members: [person1]
+        adjusted_gross_income: 75_000
+        tax_unit_is_joint: false
+    households:
+      household:
+        members: [person1]
+        state_code: CO
+  output:
+    co_care_worker_credit_eligible: true
+
+- name: Single with one eligible care worker, ineligible
+  period: 2026
+  input:
+    people:
+      person1:
+        age: 35
+        co_care_worker_credit_eligible_care_worker: true
+    tax_units:
+      tax_unit:
+        members: [person1]
+        adjusted_gross_income: 75_001
+        tax_unit_is_joint: false
+    households:
+      household:
+        members: [person1]
+        state_code: CO
+  output:
+    co_care_worker_credit_eligible: false
+
+- name: Single without eligible care worker
+  period: 2026
+  input:
+    people:
+      person1:
+        age: 35
+        co_care_worker_credit_eligible_care_worker: false
+    tax_units:
+      tax_unit:
+        members: [person1]
+        adjusted_gross_income: 25_000
+        tax_unit_is_joint: false
+    households:
+      household:
+        members: [person1]
+        state_code: CO
+  output:
+    co_care_worker_credit_eligible: false
+
+- name: Joint without eligible care worker
+  period: 2026
+  input:
+    people:
+      person1:
+        age: 35
+        co_care_worker_credit_eligible_care_worker: false
+      person2:
+        age: 35
+        co_care_worker_credit_eligible_care_worker: false
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+        adjusted_gross_income: 30_000
+        tax_unit_is_joint: true
+    households:
+      household:
+        members: [person1, person2]
+        state_code: CO
+  output:
+    co_care_worker_credit_eligible: false

policyengine_us/tests/policy/baseline/gov/states/co/tax/income/credits/care_worker/co_care_worker_credit_eligible_care_worker_count.yaml

@@ -0,0 +1,65 @@
+- name: One eligible spouse
+  period: 2026
+  input:
+    people:
+      person1:
+        is_tax_unit_head: true
+        co_care_worker_credit_eligible_care_worker: true
+      person2:
+        is_tax_unit_spouse: true
+        co_care_worker_credit_eligible_care_worker: false
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+        adjusted_gross_income: 100_000
+        tax_unit_is_joint: true
+    households:
+      household:
+        members: [person1, person2]
+        state_code: CO
+  output:
+    co_care_worker_credit_eligible_care_worker_count: 1
+
+- name: Two eligible spouses
+  period: 2026
+  input:
+    people:
+      person1:
+        is_tax_unit_head: true
+        co_care_worker_credit_eligible_care_worker: true
+      person2:
+        is_tax_unit_spouse: true
+        co_care_worker_credit_eligible_care_worker: true
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+        adjusted_gross_income: 100_000
+        tax_unit_is_joint: true
+    households:
+      household:
+        members: [person1, person2]
+        state_code: CO
+  output:
+    co_care_worker_credit_eligible_care_worker_count: 2
+
+- name: No eligible spouses
+  period: 2026
+  input:
+    people:
+      person1:
+        is_tax_unit_head: true
+        co_care_worker_credit_eligible_care_worker: false
+      person2:
+        is_tax_unit_spouse: false
+        co_care_worker_credit_eligible_care_worker: true
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+        adjusted_gross_income: 100_000
+        tax_unit_is_joint: true
+    households:
+      household:
+        members: [person1, person2]
+        state_code: CO
+  output:
+    co_care_worker_credit_eligible_care_worker_count: 0

policyengine_us/tests/policy/baseline/gov/states/ga/tax/income/credits/ga_itemizer_credit.yaml

@@ -0,0 +1,44 @@
+- name: Georgia itemizer credit - single itemizer receives credit
+  period: 2024
+  input:
+    state_code: GA
+    tax_unit_itemizes: true
+    filing_status: SINGLE
+  output:
+    ga_itemizer_credit: 300
+
+- name: Georgia itemizer credit - joint itemizers receive double credit
+  period: 2024
+  input:
+    state_code: GA
+    tax_unit_itemizes: true
+    filing_status: JOINT
+  output:
+    ga_itemizer_credit: 600
+
+- name: Georgia itemizer credit - non-itemizer receives no credit
+  period: 2024
+  input:
+    state_code: GA
+    tax_unit_itemizes: false
+  output:
+    ga_itemizer_credit: 0
+
+- name: Georgia itemizer credit - available in 2025
+  period: 2025
+  input:
+    state_code: GA
+    tax_unit_itemizes: true
+  output:
+    ga_itemizer_credit: 300
+
+- name: Georgia itemizer credit - high income single itemizer receives credit
+  period: 2024
+  input:
+    state_code: GA
+    adjusted_gross_income: 100_000
+    tax_unit_itemizes: true
+    filing_status: SINGLE
+  output:
+    ga_itemizer_credit: 300
+

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

@@ -13,11 +13,3 @@
     net_capital_gain: 0
   output:
     hi_alternative_tax_on_capital_gains_eligible: false
-
-- name: After 2023 and net capitals gains present
-  period: 2023
-  input:
-    state_code: HI
-    net_capital_gain: 1_000
-  output:
-    hi_alternative_tax_on_capital_gains_eligible: false

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

@@ -4,6 +4,7 @@
     hi_agi: 1_000
     hi_cdcc_min_head_spouse_earned: 1_000
     hi_dependent_care_benefits: 100
+    hi_cdcc_eligible: true
     state_code: HI
   output:
     hi_cdcc: 25
@@ -14,6 +15,7 @@
     hi_agi: 1_000
     hi_cdcc_min_head_spouse_earned: 1_000
     hi_dependent_care_benefits: 2_000
+    hi_cdcc_eligible: true
     state_code: HI
   output:
     hi_cdcc: 250
@@ -24,6 +26,7 @@
     hi_agi: 50_000
     hi_cdcc_min_head_spouse_earned: 1_000
     hi_dependent_care_benefits: 100
+    hi_cdcc_eligible: true
     state_code: HI
   output:
     hi_cdcc: 20
@@ -34,6 +37,7 @@
     hi_agi: 50_001
     hi_cdcc_min_head_spouse_earned: 1_000
     hi_dependent_care_benefits: 100
+    hi_cdcc_eligible: true
     state_code: HI
   output:
     hi_cdcc: 15

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

@@ -0,0 +1,15 @@
+- name: No eligible dependents
+  period: 2022
+  input:
+    count_cdcc_eligible: 0
+    state_code: HI
+  output:
+    hi_cdcc_eligible: false
+
+- name: No eligible dependents
+  period: 2022
+  input:
+    count_cdcc_eligible: 1
+    state_code: HI
+  output:
+    hi_cdcc_eligible: true

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

@@ -103,3 +103,99 @@
         state_fips: 15  # HI
   output:  # expected results from patched TAXSIM35 2024-01-29 version
     hi_income_tax: -485.10
+
+- name: 0-HI.yaml
+  absolute_error_margin: 2
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 40
+        employment_income: 0.0
+        ssi: 0
+        wic: 0
+        head_start: 0
+        early_head_start: 0
+        commodity_supplemental_food_program: 0
+        long_term_capital_gains: 100000
+        is_tax_unit_head: true
+    tax_units:
+      tax_unit:
+        members: [person1]
+        premium_tax_credit: 0
+        local_income_tax: 0
+        state_sales_tax: 0
+        state_and_local_sales_or_income_tax: 0
+    spm_units:
+      spm_unit:
+        members: [person1]
+        snap: 0
+        tanf: 0
+        free_school_meals: 0
+        reduced_price_school_meals: 0
+    households:
+      household:
+        members: [person1]
+        state_fips: 15
+  output:
+    hi_income_tax: 6_461
+
+- name: 0-HI.yaml
+  absolute_error_margin: 2
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 70
+        employment_income: 10000.0
+        ssi: 0
+        wic: 0
+        head_start: 0
+        early_head_start: 0
+        commodity_supplemental_food_program: 0
+        deductible_mortgage_interest: 167159.52
+        taxable_interest_income: 250739.28
+        is_tax_unit_head: true
+      person2:
+        age: 70
+        employment_income: 10000.0
+        ssi: 0
+        wic: 0
+        head_start: 0
+        early_head_start: 0
+        commodity_supplemental_food_program: 0
+        taxable_interest_income: 250739.28
+        is_tax_unit_spouse: true
+      person3:
+        age: 17
+        employment_income: 0
+        ssi: 0
+        wic: 0
+        head_start: 0
+        early_head_start: 0
+        commodity_supplemental_food_program: 0
+        is_tax_unit_dependent: true
+        is_tax_unit_head: false
+        is_tax_unit_spouse: false
+    tax_units:
+      tax_unit:
+        members: [person1, person2, person3]
+        premium_tax_credit: 0
+        local_income_tax: 0
+        state_sales_tax: 0
+        tax_unit_childcare_expenses: 5196.9619
+        state_and_local_sales_or_income_tax: 0
+    spm_units:
+      spm_unit:
+        members: [person1, person2, person3]
+        snap: 0
+        tanf: 0
+        free_school_meals: 0
+        reduced_price_school_meals: 0
+    households:
+      household:
+        members: [person1, person2, person3]
+        state_fips: 15
+  output:
+    hi_cdcc: 0
+    hi_income_tax: 28_681

policyengine_us/tests/policy/baseline/gov/states/il/dhs/tanf/eligibility/il_tanf_immigration_status_eligible_person.yaml

@@ -1,4 +1,4 @@
-- name: Eligible refugee 
+- name: Eligible refugee
   period: 2023
   input:
     immigration_status: REFUGEE
@@ -6,7 +6,7 @@
   output:
     il_tanf_immigration_status_eligible_person: true
 
-- name: Not eligible undocumented 
+- name: Not eligible undocumented
   period: 2023
   input:
     immigration_status: UNDOCUMENTED
@@ -21,11 +21,3 @@
     state_code: IL
   output:
     il_tanf_immigration_status_eligible_person: true
-
-- name: Eligible HONORABLY_DISCHARGED_VETERAN
-  period: 2023
-  input:
-    immigration_status: HONORABLY_DISCHARGED_VETERAN
-    state_code: IL
-  output:
-    il_tanf_immigration_status_eligible_person: true

policyengine_us/tests/policy/baseline/gov/states/il/hfs/bcc/eligibility/il_bcc_age_eligible.yaml

@@ -0,0 +1,39 @@
+- name: Age eligible at 0 (newborn)
+  period: 2024
+  input:
+    state_code: IL
+    age: 0
+  output:
+    il_bcc_age_eligible: true
+
+- name: Age eligible at 30
+  period: 2024
+  input:
+    state_code: IL
+    age: 30
+  output:
+    il_bcc_age_eligible: true
+
+- name: Age eligible at 64
+  period: 2024
+  input:
+    state_code: IL
+    age: 64
+  output:
+    il_bcc_age_eligible: true
+
+- name: Age ineligible at 65
+  period: 2024
+  input:
+    state_code: IL
+    age: 65
+  output:
+    il_bcc_age_eligible: false
+
+- name: Age ineligible at 70
+  period: 2024
+  input:
+    state_code: IL
+    age: 70
+  output:
+    il_bcc_age_eligible: false

policyengine_us/tests/policy/baseline/gov/states/il/hfs/bcc/eligibility/il_bcc_eligible.yaml

@@ -0,0 +1,95 @@
+- name: Eligible female US citizen under 65 without insurance
+  period: 2024
+  input:
+    state_code: IL
+    is_female: true
+    age: 45
+    immigration_status: CITIZEN
+    is_medicaid_eligible: false
+    has_bcc_qualifying_coverage: false
+  output:
+    il_bcc_eligible: true
+
+- name: Eligible female legal permanent resident
+  period: 2024
+  input:
+    state_code: IL
+    is_female: true
+    age: 35
+    immigration_status: LEGAL_PERMANENT_RESIDENT
+    is_medicaid_eligible: false
+    has_bcc_qualifying_coverage: false
+  output:
+    il_bcc_eligible: true
+
+- name: Eligible female refugee
+  period: 2024
+  input:
+    state_code: IL
+    is_female: true
+    age: 28
+    immigration_status: REFUGEE
+    is_medicaid_eligible: false
+    has_bcc_qualifying_coverage: false
+  output:
+    il_bcc_eligible: true
+
+- name: Ineligible due to age over 65
+  period: 2024
+  input:
+    state_code: IL
+    is_female: true
+    age: 70
+    immigration_status: CITIZEN
+    is_medicaid_eligible: false
+    has_bcc_qualifying_coverage: false
+  output:
+    il_bcc_eligible: false
+
+- name: Ineligible due to non-qualifying immigration status
+  period: 2024
+  input:
+    state_code: IL
+    is_female: true
+    age: 40
+    immigration_status: UNDOCUMENTED
+    is_medicaid_eligible: false
+    has_bcc_qualifying_coverage: false
+  output:
+    il_bcc_eligible: false
+
+- name: Ineligible male
+  period: 2024
+  input:
+    state_code: IL
+    is_female: false
+    age: 45
+    immigration_status: CITIZEN
+    is_medicaid_eligible: false
+    has_bcc_qualifying_coverage: false
+  output:
+    il_bcc_eligible: false
+
+- name: Ineligible due to qualifying health coverage
+  period: 2024
+  input:
+    state_code: IL
+    is_female: true
+    age: 45
+    immigration_status: CITIZEN
+    is_medicaid_eligible: false
+    has_bcc_qualifying_coverage: true
+  output:
+    il_bcc_eligible: false
+
+- name: Ineligible due to Medicaid coverage
+  period: 2024
+  input:
+    state_code: IL
+    is_female: true
+    age: 45
+    immigration_status: CITIZEN
+    is_medicaid_eligible: true
+    has_bcc_qualifying_coverage: false
+  output:
+    il_bcc_eligible: false

policyengine_us/tests/policy/baseline/gov/states/il/hfs/bcc/eligibility/il_bcc_insurance_eligible.yaml

@@ -0,0 +1,35 @@
+- name: Eligible - no insurance
+  period: 2024
+  input:
+    state_code: IL
+    is_medicaid_eligible: false
+    has_bcc_qualifying_coverage: false
+  output:
+    il_bcc_insurance_eligible: true
+
+- name: Ineligible - on Medicaid
+  period: 2024
+  input:
+    state_code: IL
+    is_medicaid_eligible: true
+    has_bcc_qualifying_coverage: false
+  output:
+    il_bcc_insurance_eligible: false
+
+- name: Ineligible - has qualifying health coverage
+  period: 2024
+  input:
+    state_code: IL
+    is_medicaid_eligible: false
+    has_bcc_qualifying_coverage: true
+  output:
+    il_bcc_insurance_eligible: false
+
+- name: Ineligible - both Medicaid and qualifying coverage
+  period: 2024
+  input:
+    state_code: IL
+    is_medicaid_eligible: true
+    has_bcc_qualifying_coverage: true
+  output:
+    il_bcc_insurance_eligible: false

policyengine_us/tests/policy/baseline/gov/states/il/hfs/fpp/il_fpp_income_eligible.yaml

@@ -0,0 +1,35 @@
+# IL FPP income limit is 213% FPL (208% + 5% disregard)
+# 2024 FPL for household size 2: $20,440
+# 213% * $20,440 = $43,537.20
+
+- name: Case 1, income at 100% FPL.
+  period: 2024
+  input:
+    state_code: IL
+    il_fpp_income_level: 1.0
+  output:
+    il_fpp_income_eligible: true
+
+- name: Case 2, income at 213% FPL limit.
+  period: 2024
+  input:
+    state_code: IL
+    il_fpp_income_level: 2.13
+  output:
+    il_fpp_income_eligible: true
+
+- name: Case 3, income over 213% FPL limit.
+  period: 2024
+  input:
+    state_code: IL
+    il_fpp_income_level: 2.14
+  output:
+    il_fpp_income_eligible: false
+
+- name: Case 4, zero income.
+  period: 2024
+  input:
+    state_code: IL
+    il_fpp_income_level: 0
+  output:
+    il_fpp_income_eligible: true