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

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

@@ -122,3 +122,144 @@
         state_fips: 39  # OH
   output:  # expected results from patched TAXSIM35 2024-03-09 version
     oh_income_tax: 2_818.55
+
+- name: 0-OH.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: 13333.333
+        qualified_dividend_income: 9822.7325
+        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
+        qualified_dividend_income: 9822.7325
+        is_tax_unit_spouse: true
+      person3:
+        age: 5
+        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: 6000.0
+    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: 39
+  output:
+    oh_cdcc: 165
+    oh_income_tax: 273
+
+- name: 40115-OH.yaml
+  absolute_error_margin: 2
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 40
+        employment_income: 129626.8
+        ssi: 0
+        wic: 0
+        head_start: 0
+        early_head_start: 0
+        commodity_supplemental_food_program: 0
+        long_term_capital_gains: -39740.8515
+        short_term_capital_gains: -601164.25
+        taxable_interest_income: 309.727295
+        is_tax_unit_head: true
+      person2:
+        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: -39740.8515
+        short_term_capital_gains: -601164.25
+        taxable_interest_income: 309.727295
+        is_tax_unit_spouse: true
+      person3:
+        age: 10
+        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
+      person4:
+        age: 10
+        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
+      person5:
+        age: 10
+        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, person4, person5]
+        premium_tax_credit: 0
+        local_income_tax: 0
+        state_sales_tax: 0
+    spm_units:
+      spm_unit:
+        members: [person1, person2, person3, person4, person5]
+        snap: 0
+        tanf: 0
+        free_school_meals: 0
+        reduced_price_school_meals: 0
+    households:
+      household:
+        members: [person1, person2, person3, person4, person5]
+        state_fips: 39
+  output:
+    oh_income_tax: 3_015

policyengine_us/tests/policy/baseline/gov/states/pa/tax/income/credits/pa_eitc.yaml

@@ -0,0 +1,26 @@
+- name: No federal EITC, no PA credit
+  period: 2025
+  absolute_error_margin: 1
+  input:
+    state_code: PA
+    eitc: 0
+  output:
+    pa_eitc: 0
+
+- name: Basic PA EITC - 10% match of federal EITC
+  period: 2025
+  absolute_error_margin: 1
+  input:
+    state_code: PA
+    eitc: 1_000
+  output:
+    pa_eitc: 100
+
+- name: PA EITC with higher federal EITC amount
+  period: 2025
+  absolute_error_margin: 1
+  input:
+    state_code: PA
+    eitc: 7_430
+  output:
+    pa_eitc: 743

policyengine_us/tests/policy/baseline/gov/states/tx/tanf/assistance_unit/tx_tanf_categorically_eligible_person.yaml

@@ -11,7 +11,7 @@
 - name: Case 2, qualified noncitizen eligible for inclusion.
   period: 2025-01
   input:
-    immigration_status: PERMANENT_RESIDENT
+    immigration_status: LEGAL_PERMANENT_RESIDENT
     ssi: 0
     state_code: TX
   output:

policyengine_us/tests/policy/baseline/gov/states/ut/tax/income/credits/military_retirement_credit/ut_military_retirement_credit.yaml

@@ -0,0 +1,89 @@
+- name: UT military retirement credit - basic calculation
+  period: 2024
+  input:
+    people:
+      person1:
+        military_retirement_pay: 30_000
+    tax_units:
+      tax_unit:
+        members: [person1]
+        ut_claims_retirement_credit: false
+    households:
+      household:
+        members: [person1]
+        state_code: UT
+  output:
+    # Credit = 30,000 * 0.0455 = 1,365
+    ut_military_retirement_credit: 1_365
+
+- name: UT military retirement credit - married filing jointly with both having military retirement
+  period: 2024
+  input:
+    people:
+      person1:
+        military_retirement_pay: 25_000
+      person2:
+        military_retirement_pay: 20_000
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+        ut_claims_retirement_credit: false
+    households:
+      household:
+        members: [person1, person2]
+        state_code: UT
+  output:
+    # Credit = (25,000 + 20,000) * 0.0455 = 45,000 * 0.0455 = 2,047.50
+    ut_military_retirement_credit: 2_047.5
+
+- name: UT military retirement credit - not eligible when claiming retirement credit
+  period: 2024
+  input:
+    people:
+      person1:
+        military_retirement_pay: 30_000
+    tax_units:
+      tax_unit:
+        members: [person1]
+        ut_claims_retirement_credit: true
+    households:
+      household:
+        members: [person1]
+        state_code: UT
+  output:
+    ut_military_retirement_credit: 0
+
+- name: UT military retirement credit - zero military retirement pay
+  period: 2024
+  input:
+    people:
+      person1:
+        military_retirement_pay: 0
+    tax_units:
+      tax_unit:
+        members: [person1]
+        ut_claims_retirement_credit: false
+    households:
+      household:
+        members: [person1]
+        state_code: UT
+  output:
+    ut_military_retirement_credit: 0
+
+- name: UT military retirement credit - 2025 rate (4.5%)
+  period: 2025
+  input:
+    people:
+      person1:
+        military_retirement_pay: 30_000
+    tax_units:
+      tax_unit:
+        members: [person1]
+        ut_claims_retirement_credit: false
+    households:
+      household:
+        members: [person1]
+        state_code: UT
+  output:
+    # Credit = 30,000 * 0.045 = 1,350
+    ut_military_retirement_credit: 1_350

policyengine_us/tests/policy/baseline/gov/states/ut/tax/income/credits/military_retirement_credit/ut_military_retirement_credit_eligible.yaml

@@ -0,0 +1,50 @@
+- name: UT military retirement credit eligible - has military retirement pay, not claiming retirement credit
+  period: 2024
+  input:
+    people:
+      person1:
+        military_retirement_pay: 30_000
+    tax_units:
+      tax_unit:
+        members: [person1]
+        ut_claims_retirement_credit: false
+    households:
+      household:
+        members: [person1]
+        state_code: UT
+  output:
+    ut_military_retirement_credit_eligible: true
+
+- name: UT military retirement credit eligible - no military retirement pay
+  period: 2024
+  input:
+    people:
+      person1:
+        military_retirement_pay: 0
+    tax_units:
+      tax_unit:
+        members: [person1]
+        ut_claims_retirement_credit: false
+    households:
+      household:
+        members: [person1]
+        state_code: UT
+  output:
+    ut_military_retirement_credit_eligible: false
+
+- name: UT military retirement credit eligible - claiming retirement credit
+  period: 2024
+  input:
+    people:
+      person1:
+        military_retirement_pay: 30_000
+    tax_units:
+      tax_unit:
+        members: [person1]
+        ut_claims_retirement_credit: true
+    households:
+      household:
+        members: [person1]
+        state_code: UT
+  output:
+    ut_military_retirement_credit_eligible: false

policyengine_us/tests/policy/baseline/gov/states/ut/tax/income/credits/ss_benefits_credit/ut_ss_benefits_credit_max.yaml

@@ -4,7 +4,7 @@
     taxable_social_security: 5_000
     ut_total_income: 20_000
     tax_exempt_interest_income: 500
-    filing_status: single
+    filing_status: SINGLE
     state_code: UT
   output:
     ut_ss_benefits_credit_max: 242.50
@@ -15,7 +15,7 @@
     taxable_social_security: 5_000
     ut_total_income: 30_000
     tax_exempt_interest_income: 500
-    filing_status: single
+    filing_status: SINGLE
     state_code: UT
   output:
     ut_ss_benefits_credit_max: 242.50
@@ -26,7 +26,7 @@
     taxable_social_security: 5_000
     ut_total_income: 25_000
     tax_exempt_interest_income: 500
-    filing_status: single
+    filing_status: SINGLE
     state_code: UT
   output:
     ut_ss_benefits_credit_max: 242.50
@@ -37,7 +37,7 @@
     taxable_social_security: 0
     ut_total_income: 20_000
     tax_exempt_interest_income: 500
-    filing_status: single
+    filing_status: SINGLE
     state_code: UT
   output:
     ut_ss_benefits_credit_max: 0  # no taxable social security income
@@ -48,7 +48,7 @@
     taxable_social_security: 100_000
     ut_total_income: 20_000
     tax_exempt_interest_income: 20_000
-    filing_status: single
+    filing_status: SINGLE
     state_code: UT
   output:
     ut_ss_benefits_credit_max: 4_700  

policyengine_us/tests/policy/baseline/gov/states/wa/dshs/tanf/benefit/wa_tanf_payment_standard.yaml

@@ -0,0 +1,48 @@
+- name: Family size 1 - payment standard
+  period: 2024-01
+  input:
+    state_code: WA
+    spm_unit_size: 1
+  output:
+    wa_tanf_payment_standard: 450
+
+- name: Family size 2 - payment standard
+  period: 2024-01
+  input:
+    state_code: WA
+    spm_unit_size: 2
+  output:
+    wa_tanf_payment_standard: 570
+
+- name: Family size 5 - payment standard
+  period: 2024-01
+  input:
+    state_code: WA
+    spm_unit_size: 5
+  output:
+    wa_tanf_payment_standard: 959
+
+- name: Family size 10 - maximum payment standard
+  period: 2024-01
+  input:
+    state_code: WA
+    spm_unit_size: 10
+  output:
+    wa_tanf_payment_standard: 1_662
+
+- name: Family size 15 - capped at size 10
+  period: 2024-01
+  input:
+    state_code: WA
+    spm_unit_size: 15
+  output:
+    # Payment standard capped at size 10
+    wa_tanf_payment_standard: 1_662
+
+- name: Only calculate for WA
+  period: 2024-01
+  input:
+    state_code: CA
+    spm_unit_size: 3
+  output:
+    wa_tanf_payment_standard: 0

policyengine_us/tests/policy/baseline/gov/states/wa/dshs/tanf/eligibility/wa_tanf_eligible.yaml

@@ -0,0 +1,65 @@
+- name: All requirements met - eligible
+  period: 2024-01
+  input:
+    state_code: WA
+    is_demographic_tanf_eligible: true
+    is_citizen_or_legal_immigrant: true
+    wa_tanf_income_eligible: true
+    wa_tanf_resources_eligible: true
+  output:
+    wa_tanf_eligible: true
+
+- name: Missing demographic eligibility - ineligible
+  period: 2024-01
+  input:
+    state_code: WA
+    is_demographic_tanf_eligible: false
+    is_citizen_or_legal_immigrant: true
+    wa_tanf_income_eligible: true
+    wa_tanf_resources_eligible: true
+  output:
+    wa_tanf_eligible: false
+
+- name: Missing citizenship - ineligible
+  period: 2024-01
+  input:
+    state_code: WA
+    is_demographic_tanf_eligible: true
+    is_citizen_or_legal_immigrant: false
+    wa_tanf_income_eligible: true
+    wa_tanf_resources_eligible: true
+  output:
+    wa_tanf_eligible: false
+
+- name: Income ineligible - ineligible
+  period: 2024-01
+  input:
+    state_code: WA
+    is_demographic_tanf_eligible: true
+    is_citizen_or_legal_immigrant: true
+    wa_tanf_income_eligible: false
+    wa_tanf_resources_eligible: true
+  output:
+    wa_tanf_eligible: false
+
+- name: Resource ineligible - ineligible
+  period: 2024-01
+  input:
+    state_code: WA
+    is_demographic_tanf_eligible: true
+    is_citizen_or_legal_immigrant: true
+    wa_tanf_income_eligible: true
+    wa_tanf_resources_eligible: false
+  output:
+    wa_tanf_eligible: false
+
+- name: Only calculate for WA
+  period: 2024-01
+  input:
+    state_code: ID
+    is_demographic_tanf_eligible: true
+    is_citizen_or_legal_immigrant: true
+    wa_tanf_income_eligible: true
+    wa_tanf_resources_eligible: true
+  output:
+    wa_tanf_eligible: false

policyengine_us/tests/policy/baseline/gov/states/wa/dshs/tanf/eligibility/wa_tanf_income_eligible.yaml

@@ -0,0 +1,96 @@
+- name: Zero gross earned income - eligible
+  period: 2024-01
+  input:
+    state_code: WA
+    spm_unit_size: 3
+    tanf_gross_earned_income: 0
+  output:
+    # Income limit for family of 3: $1,912
+    # Gross earned: $0 <= $1,912
+    wa_tanf_income_eligible: true
+
+- name: Gross earned income below threshold - eligible
+  period: 2024-01
+  input:
+    state_code: WA
+    spm_unit_size: 3
+    tanf_gross_earned_income: 1_500
+  output:
+    # Income limit for family of 3: $1,912
+    # Gross earned: $1,500 <= $1,912
+    wa_tanf_income_eligible: true
+
+- name: Gross earned income exactly at threshold - eligible
+  period: 2024-01
+  input:
+    state_code: WA
+    spm_unit_size: 3
+    tanf_gross_earned_income: 1_912
+  output:
+    # Income limit for family of 3: $1,912
+    # Gross earned: $1,912 <= $1,912
+    wa_tanf_income_eligible: true
+
+- name: Gross earned income one dollar over threshold - ineligible
+  period: 2024-01
+  input:
+    state_code: WA
+    spm_unit_size: 3
+    tanf_gross_earned_income: 1_913
+  output:
+    # Income limit for family of 3: $1,912
+    # Gross earned: $1,913 > $1,912
+    wa_tanf_income_eligible: false
+
+- name: Gross earned income far over threshold - ineligible
+  period: 2024-01
+  input:
+    state_code: WA
+    spm_unit_size: 3
+    tanf_gross_earned_income: 3_000
+  output:
+    # Income limit for family of 3: $1,912
+    # Gross earned: $3,000 > $1,912
+    wa_tanf_income_eligible: false
+
+- name: Family size 1 - at threshold
+  period: 2024-01
+  input:
+    state_code: WA
+    spm_unit_size: 1
+    tanf_gross_earned_income: 1_400
+  output:
+    # Income limit for family of 1: $1,400
+    # Gross earned: $1,400 <= $1,400
+    wa_tanf_income_eligible: true
+
+- name: Family size 10 - at maximum threshold
+  period: 2024-01
+  input:
+    state_code: WA
+    spm_unit_size: 10
+    tanf_gross_earned_income: 3_824
+  output:
+    # Income limit for family of 10: $3,824
+    # Gross earned: $3,824 <= $3,824
+    wa_tanf_income_eligible: true
+
+- name: Family size 15 - capped at size 10 limit
+  period: 2024-01
+  input:
+    state_code: WA
+    spm_unit_size: 15
+    tanf_gross_earned_income: 3_824
+  output:
+    # Income limit capped at family of 10: $3,824
+    # Gross earned: $3,824 <= $3,824
+    wa_tanf_income_eligible: true
+
+- name: Only calculate for WA
+  period: 2024-01
+  input:
+    state_code: MT
+    spm_unit_size: 3
+    tanf_gross_earned_income: 1_000
+  output:
+    wa_tanf_income_eligible: false

policyengine_us/tests/policy/baseline/gov/states/wa/dshs/tanf/income/wa_tanf_countable_earned_income.yaml

@@ -0,0 +1,70 @@
+- name: Zero gross earned income - zero countable
+  period: 2024-01
+  input:
+    state_code: WA
+    tanf_gross_earned_income: 0
+  output:
+    # Countable = max($0 - $500, 0) × 0.5 = $0
+    wa_tanf_countable_earned_income: 0
+
+- name: Gross earned below disregard - zero countable
+  period: 2024-01
+  input:
+    state_code: WA
+    tanf_gross_earned_income: 300
+  output:
+    # Countable = max($300 - $500, 0) × 0.5 = $0
+    wa_tanf_countable_earned_income: 0
+
+- name: Gross earned exactly at disregard - zero countable
+  period: 2024-01
+  input:
+    state_code: WA
+    tanf_gross_earned_income: 500
+  output:
+    # Countable = max($500 - $500, 0) × 0.5 = $0
+    wa_tanf_countable_earned_income: 0
+
+- name: Gross earned one dollar over disregard
+  period: 2024-01
+  input:
+    state_code: WA
+    tanf_gross_earned_income: 501
+  output:
+    # Countable = ($501 - $500) × 0.5 = $0.50
+    wa_tanf_countable_earned_income: 0.5
+
+- name: Gross earned moderately above disregard
+  period: 2024-01
+  input:
+    state_code: WA
+    tanf_gross_earned_income: 1_000
+  output:
+    # Countable = ($1,000 - $500) × 0.5 = $250
+    wa_tanf_countable_earned_income: 250
+
+- name: Gross earned significantly above disregard
+  period: 2024-01
+  input:
+    state_code: WA
+    tanf_gross_earned_income: 2_000
+  output:
+    # Countable = ($2,000 - $500) × 0.5 = $750
+    wa_tanf_countable_earned_income: 750
+
+- name: High gross earned income
+  period: 2024-01
+  input:
+    state_code: WA
+    tanf_gross_earned_income: 4_000
+  output:
+    # Countable = ($4,000 - $500) × 0.5 = $1,750
+    wa_tanf_countable_earned_income: 1_750
+
+- name: Only calculate for WA
+  period: 2024-01
+  input:
+    state_code: OR
+    tanf_gross_earned_income: 1_000
+  output:
+    wa_tanf_countable_earned_income: 0