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

policyengine_us/variables/gov/aca/ptc/{aca_ptc_phase_out_rate.py → aca_required_contribution_percentage.py}

@@ -1,7 +1,7 @@
 from policyengine_us.model_api import *
 
 
-class aca_ptc_phase_out_rate(Variable):
+class aca_required_contribution_percentage(Variable):
     value_type = float
     entity = TaxUnit
     label = "ACA PTC phase-out rate (i.e., IRS Form 8962 'applicable figure')"
@@ -11,5 +11,5 @@ class aca_ptc_phase_out_rate(Variable):
 
     def formula(tax_unit, period, parameters):
         magi_frac = tax_unit("aca_magi_fraction", period)
-        p = parameters(period).gov.aca.ptc_phase_out_rate
+        p = parameters(period).gov.aca.required_contribution_percentage
         return np.interp(magi_frac, p.thresholds, p.amounts)

policyengine_us/variables/gov/ed/is_federal_work_study_participant.py

@@ -0,0 +1,9 @@
+from policyengine_us.model_api import *
+
+
+class is_federal_work_study_participant(Variable):
+    value_type = bool
+    entity = Person
+    definition_period = YEAR
+    label = "Participating in Federal Work Study"
+    reference = "https://www.law.cornell.edu/cfr/text/34/part-675"

policyengine_us/variables/gov/ed/pell_grant/efc/pell_grant_simplified_formula_applies.py

@@ -12,6 +12,5 @@ class pell_grant_simplified_formula_applies(Variable):
         head_income = tax_unit("pell_grant_primary_income", period)
         p = parameters(period).gov.ed.pell_grant.efc.simplified
         income_eligible = head_income < p.income_limit
-        total_benefits = add(tax_unit, period, p.benefits)
-        has_benefits = np.any(total_benefits > 0)
+        has_benefits = add(tax_unit, period, p.benefits) > 0
         return income_eligible & has_benefits & p.applies

policyengine_us/variables/gov/fcc/lifeline/is_lifeline_eligible.py

@@ -21,8 +21,8 @@ class is_lifeline_eligible(Variable):
         )
         categorically_eligible = np.where(
             is_on_tribal_land,
-            np.any(tribal_lifeline_programs),
-            np.any(non_tribal_lifeline_programs),
+            tribal_lifeline_programs > 0,
+            non_tribal_lifeline_programs > 0,
         )
         # Use the new unified income eligibility variable
         income_eligible = spm_unit("is_lifeline_income_eligible", period)

policyengine_us/variables/gov/hhs/head_start/early_head_start.py

@@ -4,7 +4,8 @@ from policyengine_us.model_api import *
 class early_head_start(Variable):
     value_type = float
     entity = Person
-    label = "Amount of Early Head Start benefit"
+    label = "Early Head Start"
+    unit = USD
     definition_period = YEAR
     defined_for = "is_early_head_start_eligible"
     reference = "https://headstart.gov/program-data/article/head-start-program-facts-fiscal-year-2022"

policyengine_us/variables/gov/hhs/head_start/head_start.py

@@ -4,7 +4,8 @@ from policyengine_us.model_api import *
 class head_start(Variable):
     value_type = float
     entity = Person
-    label = "Amount of Head Start benefit"
+    label = "Head Start"
+    unit = USD
     definition_period = YEAR
     defined_for = "is_head_start_eligible"
     reference = "https://headstart.gov/program-data/article/head-start-program-facts-fiscal-year-2022"

policyengine_us/variables/gov/hhs/head_start/is_head_start_categorically_eligible.py

@@ -12,7 +12,5 @@ class is_head_start_categorically_eligible(Variable):
     )
 
     def formula(person, period, parameters):
-        tax_unit = person.tax_unit
         p = parameters(period).gov.hhs.head_start
-        programs = add(tax_unit, period, p.categorical_eligibility)
-        return np.any(programs)
+        return add(person.tax_unit, period, p.categorical_eligibility) > 0

policyengine_us/variables/gov/hhs/medicaid/costs/medicaid_group.py

@@ -12,10 +12,10 @@ class MedicaidGroup(Enum):
 class medicaid_group(Variable):
     """Maps fine-grained Medicaid categories to broader spending groups
     Precedence order (highest → lowest):
-    1. Disabled / SSI / medically‑needy → AGED_DISABLED
+    1. Disabled / SSI / medically-needy → AGED_DISABLED
     2. Pregnant                       → NON_EXPANSION_ADULT
     3. Parent                         → NON_EXPANSION_ADULT
-    4. Young adult (19–20)            → NON_EXPANSION_ADULT
+    4. Young adult (19-20)            → NON_EXPANSION_ADULT
     5. Expansion adult                → EXPANSION_ADULT
     6. Any child category             → CHILD
     """

policyengine_us/variables/gov/hhs/medicaid/receives_medicaid.py

@@ -0,0 +1,17 @@
+from policyengine_us.model_api import *
+
+
+class receives_medicaid(Variable):
+    value_type = bool
+    entity = Person
+    label = "Currently receives Medicaid"
+    definition_period = YEAR
+    documentation = """
+    Input variable indicating a person currently has Medicaid coverage.
+    Used to model continuous coverage for existing enrollees who may no
+    longer meet eligibility criteria under new rules (e.g., CA undocumented
+    immigrant enrollment freeze starting 2026).
+
+    This differs from medicaid_enrolled which is computed based on
+    eligibility and takeup rate.
+    """

policyengine_us/variables/gov/hhs/medicare/costs/medicare_cost.py

@@ -0,0 +1,30 @@
+from policyengine_us.model_api import *
+
+
+class medicare_cost(Variable):
+    value_type = float
+    entity = Person
+    label = "Medicare cost"
+    documentation = (
+        "Annual value of Medicare benefits received. Calculated as total "
+        "Medicare spending on behalf of the beneficiary minus premiums paid. "
+        "This represents the net benefit value of Medicare coverage."
+    )
+    unit = USD
+    definition_period = YEAR
+    reference = "https://www.cms.gov/medicare"
+    defined_for = "medicare_enrolled"
+
+    def formula(person, period, parameters):
+        # Total Medicare spending on behalf of beneficiary
+        per_capita_spending = parameters(
+            period
+        ).calibration.gov.hhs.medicare.per_capita_cost
+
+        # Premiums paid by beneficiary
+        part_a_premium = person("base_part_a_premium", period)
+        part_b_premium = person("income_adjusted_part_b_premium", period)
+        total_premiums = part_a_premium + part_b_premium
+
+        # Net benefit = spending - premiums
+        return max_(per_capita_spending - total_premiums, 0)

policyengine_us/variables/gov/hhs/medicare/costs/medicare_enrolled.py

@@ -0,0 +1,14 @@
+from policyengine_us.model_api import *
+
+
+class medicare_enrolled(Variable):
+    value_type = bool
+    entity = Person
+    label = "Medicare enrolled"
+    documentation = (
+        "Whether the person is enrolled in Medicare (Part A and/or Part B)"
+    )
+    definition_period = YEAR
+    reference = "https://www.cms.gov/medicare"
+    defined_for = "is_medicare_eligible"
+    default_value = True  # Most Medicare-eligible people are enrolled

policyengine_us/variables/gov/hhs/medicare/eligibility/part_a/base_part_a_premium.py

@@ -0,0 +1,32 @@
+from policyengine_us.model_api import *
+
+
+class base_part_a_premium(Variable):
+    value_type = float
+    entity = Person
+    label = "Medicare Part A Base Premium"
+    unit = USD
+    documentation = (
+        "Annual Medicare Part A premium. Most people (99%) qualify for "
+        "premium-free Part A with 40+ quarters of Medicare-covered employment. "
+        "Those with 30-39 quarters pay a reduced premium, and those with "
+        "fewer than 30 quarters pay the full premium."
+    )
+    definition_period = YEAR
+    reference = "https://www.cms.gov/newsroom/fact-sheets/2025-medicare-parts-b-premiums-and-deductibles"
+    defined_for = "is_medicare_eligible"
+
+    def formula(person, period, parameters):
+        p = parameters(period).gov.hhs.medicare.part_a
+        quarters_covered = person("medicare_quarters_of_coverage", period)
+
+        premium_free_part_a = person("is_premium_free_part_a", period)
+        quarters_above_reduced_premium_threshold = (
+            quarters_covered >= p.reduced_premium_quarters_threshold
+        )
+        premium_amount = where(
+            quarters_above_reduced_premium_threshold,
+            p.reduced_premium,
+            p.full_premium,
+        )
+        return where(premium_free_part_a, 0, premium_amount) * MONTHS_IN_YEAR

policyengine_us/variables/gov/hhs/medicare/eligibility/part_a/is_premium_free_part_a.py

@@ -0,0 +1,22 @@
+from policyengine_us.model_api import *
+
+
+class is_premium_free_part_a(Variable):
+    value_type = bool
+    entity = Person
+    label = "Qualifies for premium-free Part A"
+    documentation = (
+        "Whether the person qualifies for premium-free Medicare Part A "
+        "based on having 40 or more quarters of Medicare-covered employment. "
+        "Approximately 99% of Medicare beneficiaries qualify for premium-free Part A."
+    )
+    definition_period = YEAR
+    reference = (
+        "https://www.medicare.gov/basics/costs/medicare-costs/part-a-costs"
+    )
+    defined_for = "is_medicare_eligible"
+
+    def formula(person, period, parameters):
+        p = parameters(period).gov.hhs.medicare.part_a
+        quarters = person("medicare_quarters_of_coverage", period)
+        return quarters >= p.premium_free_quarters_threshold

policyengine_us/variables/gov/hhs/medicare/eligibility/part_a/medicare_quarters_of_coverage.py

@@ -0,0 +1,16 @@
+from policyengine_us.model_api import *
+
+
+class medicare_quarters_of_coverage(Variable):
+    value_type = int
+    entity = Person
+    label = "Medicare quarters of coverage"
+    documentation = (
+        "Number of quarters of Medicare-covered employment. Most people have "
+        "40+ quarters and qualify for premium-free Part A. Those with 30-39 "
+        "quarters pay a reduced premium, and those with fewer than 30 quarters "
+        "pay the full premium."
+    )
+    definition_period = YEAR
+
+    adds = "gov.hhs.medicare.part_a.default_quarters_of_coverage"

policyengine_us/variables/gov/hhs/medicare/eligibility/part_b/base_part_b_premium.py

@@ -0,0 +1,16 @@
+from policyengine_us.model_api import *
+
+
+class base_part_b_premium(Variable):
+    value_type = float
+    entity = Person
+    label = "Medicare Part B Base Premium"
+    unit = USD
+    documentation = "Medicare Part B Premium."
+    definition_period = YEAR
+    defined_for = "is_medicare_eligible"
+
+    def formula(person, period, parameters):
+        p = parameters(period).gov.hhs.medicare.part_b
+        # base_premium is a monthly amount, multiply by MONTHS_IN_YEAR for annual
+        return p.base_premium * MONTHS_IN_YEAR

policyengine_us/variables/gov/hhs/medicare/eligibility/part_b/income_adjusted_part_b_premium.py

@@ -0,0 +1,55 @@
+from policyengine_us.model_api import *
+
+
+class income_adjusted_part_b_premium(Variable):
+    value_type = float
+    entity = Person
+    label = "Medicare Part B premium (income-adjusted)"
+    unit = USD
+    definition_period = YEAR
+    defined_for = "is_medicare_eligible"
+    reference = "https://www.medicare.gov/your-medicare-costs/part-b-costs"
+    documentation = "Medicare Part B premium adjusted for income (IRMAA). Based on modified adjusted gross income from 2 years prior."
+
+    def formula(person, period, parameters):
+
+        tax_unit = person.tax_unit
+        filing_status = tax_unit("filing_status", period)
+        # Medicare Part B IRMAA is based on MAGI from 2 years prior
+        # MAGI = AGI + tax-exempt interest
+        prior_period = period.offset(-2, "year")
+        agi = tax_unit("adjusted_gross_income", prior_period)
+        tax_exempt_interest = tax_unit(
+            "tax_exempt_interest_income", prior_period
+        )
+        magi = agi + tax_exempt_interest
+        base = person("base_part_b_premium", period)
+
+        # Build boolean masks for each status
+        status = filing_status.possible_values
+        statuses = [
+            status.SINGLE,
+            status.JOINT,
+            status.HEAD_OF_HOUSEHOLD,
+            status.SURVIVING_SPOUSE,
+            status.SEPARATE,
+        ]
+        in_status = [filing_status == s for s in statuses]
+
+        p = parameters(period).gov.hhs.medicare.part_b.irmaa
+
+        irmaa_amount = select(
+            in_status,
+            [
+                p.single.calc(magi),
+                p.joint.calc(magi),
+                p.head_of_household.calc(magi),
+                p.surviving_spouse.calc(magi),
+                p.separate.calc(magi),
+            ],
+        )
+
+        # IRMAA amounts are monthly, multiply by MONTHS_IN_YEAR to get annual
+        # Base is already annual
+        annual_irmaa = irmaa_amount * MONTHS_IN_YEAR
+        return base + annual_irmaa

policyengine_us/variables/gov/hhs/tanf/cash/income/tanf_gross_earned_income.py

@@ -0,0 +1,13 @@
+from policyengine_us.model_api import *
+
+
+class tanf_gross_earned_income(Variable):
+    value_type = float
+    entity = Person
+    label = (
+        "Temporary Assistance for Needy Families (TANF) gross earned income"
+    )
+    unit = USD
+    definition_period = MONTH
+
+    adds = "gov.hhs.tanf.cash.income.sources.earned"

policyengine_us/variables/gov/hhs/tanf/cash/income/tanf_gross_unearned_income.py

@@ -0,0 +1,13 @@
+from policyengine_us.model_api import *
+
+
+class tanf_gross_unearned_income(Variable):
+    value_type = float
+    entity = Person
+    label = (
+        "Temporary Assistance for Needy Families (TANF) gross unearned income"
+    )
+    unit = USD
+    definition_period = MONTH
+
+    adds = "gov.hhs.tanf.cash.income.sources.unearned"

policyengine_us/variables/gov/hhs/tanf/tanf_fpg.py

@@ -0,0 +1,28 @@
+from policyengine_us.model_api import *
+
+
+class tanf_fpg(Variable):
+    value_type = float
+    entity = SPMUnit
+    label = "TANF federal poverty guideline"
+    unit = USD
+    documentation = (
+        "The federal poverty guideline used to determine TANF eligibility."
+    )
+    definition_period = MONTH
+    reference = "https://www.law.cornell.edu/uscode/text/42/9902"
+
+    def formula(spm_unit, period, parameters):
+        # We can use tanf_unit_size for more accurate model in the future
+        n = spm_unit("spm_unit_size", period.this_year)
+        state_group = spm_unit.household("state_group_str", period.this_year)
+        year = period.start.year
+        month = period.start.month
+        if month >= 10:
+            instant_str = f"{year}-10-01"
+        else:
+            instant_str = f"{year - 1}-10-01"
+        p_fpg = parameters(instant_str).gov.hhs.fpg
+        p1 = p_fpg.first_person[state_group] / MONTHS_IN_YEAR
+        pn = p_fpg.additional_person[state_group] / MONTHS_IN_YEAR
+        return p1 + pn * (n - 1)

policyengine_us/variables/gov/irs/tax/federal_income/alternative_minimum_tax/amt_tax_including_cg.py

@@ -34,7 +34,7 @@ class amt_tax_including_cg(Variable):
         income_taxes_at_amt_rates = p.income.amt.brackets.calc(excess_income)
         # Line 19 - First CG tax bracket threshold
         filing_status = tax_unit("filing_status", period)
-        cg_bracket = p.capital_gains.brackets.thresholds["1"][filing_status]
+        cg_bracket = p.capital_gains.thresholds["1"][filing_status]
         # Line 20 - Schedule D Line 14
         lt_capital_loss_carryover = tax_unit("dwks14", period)
         # Line 21 - Line 20 minus Line 19
@@ -42,7 +42,7 @@ class amt_tax_including_cg(Variable):
         # Line 22 - smaller of Line 12 or Line 13
         smaller_of_income_or_cg = min_(reduced_income, cg_distributions)
         # Line 23 - smaller of Line 22 or Line 21 (amount is taxed at 0%)
-        cg_first_rate = p.capital_gains.brackets.rates["1"]
+        cg_first_rate = p.capital_gains.rates["1"]
         disregarded_gains = (
             min_(smaller_of_income_or_cg, reduced_cg_bracket) * cg_first_rate
         )
@@ -51,9 +51,7 @@ class amt_tax_including_cg(Variable):
             smaller_of_income_or_cg - disregarded_gains, 0
         )
         # Line 25 - Second CG tax bracket threshold
-        second_cg_bracket = p.capital_gains.brackets.thresholds["2"][
-            filing_status
-        ]
+        second_cg_bracket = p.capital_gains.thresholds["2"][filing_status]
         # Line 26 - same as line 21
         # Line 27 - Schedule D Line 21
         loss_limited_net_capital_gains = tax_unit(
@@ -73,16 +71,14 @@ class amt_tax_including_cg(Variable):
         )
         # Line 31 - multiply Line 30by second CG tax rate
         cg_second_bracket_tax = (
-            capped_income_including_cg * p.capital_gains.brackets.rates["2"]
+            capped_income_including_cg * p.capital_gains.rates["2"]
         )
         # Line 32 - Line 23 plus Line 30
         taxed_gains = disregarded_gains + capped_income_including_cg
         # Line 33 - Line 22 minus Line 32
         excess_taxed_gains = max_(0, smaller_of_income_or_cg - taxed_gains)
         # Line 34 - multiply Line 33 by third CG tax rate
-        cg_third_bracket_tax = (
-            excess_taxed_gains * p.capital_gains.brackets.rates["3"]
-        )
+        cg_third_bracket_tax = excess_taxed_gains * p.capital_gains.rates["3"]
         # Line 35 - sum of Line 17, Line 32, Line 33
         final_taxed_income = excess_income + taxed_gains + excess_taxed_gains
         # Line 36 Line 12 minus Line 35

policyengine_us/variables/gov/irs/tax/federal_income/alternative_minimum_tax/exemption/amt_exemption.py

@@ -0,0 +1,47 @@
+from policyengine_us.model_api import *
+
+
+class amt_exemption(Variable):
+    value_type = float
+    entity = TaxUnit
+    definition_period = YEAR
+    label = "Alternative Minimum Tax exemption"
+    unit = USD
+    documentation = (
+        "AMT exemption amount after phase-out and kiddie tax adjustments. "
+        "Form 6251, Line 5."
+    )
+    reference = [
+        "https://www.law.cornell.edu/uscode/text/26/55#d",  # 26 U.S.C. § 55(d)
+        "https://www.irs.gov/instructions/i6251",
+    ]
+
+    def formula(tax_unit, period, parameters):
+        p = parameters(period).gov.irs.income.amt
+        phase_out = p.exemption.phase_out
+        filing_status = tax_unit("filing_status", period)
+        amt_income = tax_unit("amt_income", period)
+
+        # Base exemption amount based on filing status
+        base_exemption_amount = p.exemption.amount[filing_status]
+
+        # Phase-out at higher income levels
+        income_excess = max_(0, amt_income - phase_out.start[filing_status])
+        exemption_phase_out = phase_out.rate * income_excess
+        reduced_exemption_amount = max_(
+            0,
+            base_exemption_amount - exemption_phase_out,
+        )
+
+        # A reduced exemption amount is applied to kiddie tax filers
+        kiddie_tax_applies = tax_unit("amt_kiddie_tax_applies", period)
+        adj_earnings = tax_unit("filer_adjusted_earnings", period)
+        child_amount = p.exemption.child.amount
+
+        exemption_cap = where(
+            kiddie_tax_applies,
+            adj_earnings + child_amount,
+            np.inf,
+        )
+
+        return min_(reduced_exemption_amount, exemption_cap)

policyengine_us/variables/gov/irs/tax/federal_income/alternative_minimum_tax/income/amt_income_less_exemptions.py

@@ -17,28 +17,10 @@ class amt_income_less_exemptions(Variable):
         taxable_income = tax_unit("taxable_income", period)
         kiddie_tax_applies = tax_unit("amt_kiddie_tax_applies", period)
         applied_income = where(kiddie_tax_applies, taxable_income, amt_income)
+
         # Form 6251, Part II top
-        p = parameters(period).gov.irs.income.amt
-        phase_out = p.exemption.phase_out
-        filing_status = tax_unit("filing_status", period)
-        # Line 5 the exemption amount is based on filing status and
-        # is phased-out at higher income
-        base_exemption_amount = p.exemption.amount[filing_status]
-        income_excess = max_(0, amt_income - phase_out.start[filing_status])
-        exemption_phase_out = phase_out.rate * income_excess
-        reduced_exemption_amount = max_(
-            0,
-            (base_exemption_amount - exemption_phase_out),
-        )
-        # A reduced exemption amount is applied to kiddie tax filers
-        adj_earnings = tax_unit("filer_adjusted_earnings", period)
-        child_amount = p.exemption.child.amount
+        # Line 5
+        amt_exemption = tax_unit("amt_exemption", period)
 
-        exemption_cap = where(
-            kiddie_tax_applies,
-            adj_earnings + child_amount,
-            np.inf,
-        )
-        capped_exemption_amount = min_(reduced_exemption_amount, exemption_cap)
         # Line 6
-        return max_(0, applied_income - capped_exemption_amount)
+        return max_(0, applied_income - amt_exemption)

policyengine_us/variables/gov/irs/tax/federal_income/alternative_minimum_tax/regular_tax_before_credits.py

@@ -10,29 +10,28 @@ class regular_tax_before_credits(Variable):
     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),
@@ -43,18 +42,18 @@ class regular_tax_before_credits(Variable):
         dwks36 = max_(0, dwks34 - dwks1)
         dwks37 = max_(0, dwks33 - dwks36)
 
-        p = parameters(period).gov.irs.income
-
-        dwks38 = p.amt.capital_gains.capital_gain_excess_tax_rate * dwks37
+        dwks38 = (
+            p.income.amt.capital_gains.capital_gain_excess_tax_rate * dwks37
+        )
         # Break in worksheet lines
         dwks39 = dwks19 + dwks20 + dwks28 + dwks31 + dwks37
         dwks40 = dwks1 - dwks39
-        dwks41 = p.amt.brackets.rates[-1] * dwks40
+        dwks41 = p.income.amt.brackets.rates[-1] * dwks40
 
         # Compute regular tax using bracket rates and thresholds
         reg_taxinc = max_(0, dwks19)
-        bracket_tops = p.bracket.thresholds
-        bracket_rates = p.bracket.rates
+        bracket_tops = p.income.bracket.thresholds
+        bracket_rates = p.income.bracket.rates
         reg_tax = 0
         bracket_bottom = 0
         for i in range(1, len(list(bracket_rates.__iter__())) + 1):

policyengine_us/variables/gov/irs/tax/federal_income/capital_gains/capital_gains_excluded_from_taxable_income.py

@@ -14,15 +14,15 @@ class capital_gains_excluded_from_taxable_income(Variable):
     )
 
     def formula(tax_unit, period, parameters):
+        p = parameters(period).gov.irs.capital_gains
         net_capital_gain = tax_unit("net_capital_gain", period)
         adjusted_net_capital_gain = tax_unit(
             "adjusted_net_capital_gain", period
         )
         taxable_income = tax_unit("taxable_income", period)
         filing_status = tax_unit("filing_status", period)
-        cg = parameters(period).gov.irs.capital_gains.brackets
         income_taxed_below_first_rate = clip(
-            taxable_income, 0, cg.thresholds["1"][filing_status]
+            taxable_income, 0, p.thresholds["1"][filing_status]
         )
         reduced_taxable_income = max_(
             taxable_income - net_capital_gain,

policyengine_us/variables/gov/irs/tax/federal_income/capital_gains/capital_gains_tax.py

@@ -27,8 +27,8 @@ class capital_gains_tax(Variable):
 
         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
@@ -55,9 +55,9 @@ class capital_gains_tax(Variable):
         )
 
         main_cg_tax = (
-            cg_in_first_bracket * cg.brackets.rates["1"]
-            + cg_in_second_bracket * cg.brackets.rates["2"]
-            + cg_in_third_bracket * cg.brackets.rates["3"]
+            cg_in_first_bracket * cg.rates["1"]
+            + cg_in_second_bracket * cg.rates["2"]
+            + cg_in_third_bracket * cg.rates["3"]
         )
 
         unrecaptured_s_1250_gain = tax_unit(

policyengine_us/variables/gov/irs/tax/federal_income/capital_gains/dwks19.py

@@ -9,11 +9,11 @@ class dwks19(Variable):
     unit = USD
 
     def formula(tax_unit, period, parameters):
+        p = parameters(period).gov.irs.capital_gains
         dwks14 = tax_unit("dwks14", period)
-        capital_gains = parameters(period).gov.irs.capital_gains.brackets
         filing_status = tax_unit("filing_status", period)
         dwks01 = tax_unit("taxable_income", period)
-        dwks16 = min_(capital_gains.thresholds["1"][filing_status], dwks01)
+        dwks16 = min_(p.thresholds["1"][filing_status], dwks01)
         dwks17 = min_(dwks14, dwks16)
         dwks10 = tax_unit("dwks10", period)
         dwks18 = max_(0, dwks01 - dwks10)