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

policyengine_us/variables/gov/states/il/hfs/hbwd/eligibility/il_hbwd_disability_eligible.py

@@ -0,0 +1,20 @@
+from policyengine_us.model_api import *
+
+
+class il_hbwd_disability_eligible(Variable):
+    value_type = bool
+    entity = Person
+    label = "Illinois Health Benefits for Workers with Disabilities disability eligible"
+    definition_period = MONTH
+    reference = (
+        "https://www.law.cornell.edu/regulations/illinois/Ill-Admin-Code-tit-89-SS-120.510",
+        "https://hfs.illinois.gov/medicalprograms/hbwd/eligibility.html",
+    )
+    defined_for = StateCode.IL
+
+    def formula(person, period, parameters):
+        # Must meet Social Security Administration's definition of disability
+        is_ssi_disabled = person("is_ssi_disabled", period)
+        # Or currently receiving SSDI
+        receives_ssdi = person("social_security_disability", period) > 0
+        return is_ssi_disabled | receives_ssdi

policyengine_us/variables/gov/states/il/hfs/hbwd/eligibility/il_hbwd_eligible.py

@@ -0,0 +1,33 @@
+from policyengine_us.model_api import *
+
+
+class il_hbwd_eligible(Variable):
+    value_type = bool
+    entity = Person
+    label = "Illinois Health Benefits for Workers with Disabilities eligible"
+    definition_period = MONTH
+    reference = (
+        "https://www.law.cornell.edu/regulations/illinois/Ill-Admin-Code-tit-89-SS-120.510",
+        "https://hfs.illinois.gov/medicalprograms/hbwd/eligibility.html",
+        "https://hfs.illinois.gov/medicalprograms/hbwd.html",
+    )
+    defined_for = StateCode.IL
+
+    def formula(person, period, parameters):
+        age_eligible = person("il_hbwd_age_eligible", period)
+        disability_eligible = person("il_hbwd_disability_eligible", period)
+        employment_eligible = person("il_hbwd_employment_eligible", period)
+        income_eligible = person("il_hbwd_income_eligible", period)
+        asset_eligible = person("il_hbwd_asset_eligible", period)
+        immigration_eligible = person(
+            "il_hfs_immigration_status_eligible", period
+        )
+
+        return (
+            age_eligible
+            & disability_eligible
+            & employment_eligible
+            & income_eligible
+            & asset_eligible
+            & immigration_eligible
+        )

policyengine_us/variables/gov/states/il/hfs/hbwd/eligibility/il_hbwd_employment_eligible.py

@@ -0,0 +1,25 @@
+from policyengine_us.model_api import *
+
+
+class il_hbwd_employment_eligible(Variable):
+    value_type = bool
+    entity = Person
+    label = "Illinois Health Benefits for Workers with Disabilities employment eligible"
+    definition_period = MONTH
+    reference = (
+        "https://www.law.cornell.edu/regulations/illinois/Ill-Admin-Code-tit-89-SS-120.510",
+        "https://hfs.illinois.gov/medicalprograms/hbwd/eligibility.html",
+    )
+    defined_for = StateCode.IL
+
+    def formula(person, period, parameters):
+        # Per § 120.510(l)(1), employment is verified by current payment
+        # under FICA or IMRF. We use earned income as a proxy for
+        # employment with FICA contributions.
+        #
+        # Not currently modeled:
+        # - § 120.510(l)(2)(A): Future employment exception (60 days)
+        # - § 120.510(l)(2)(B): Medical inability grace period (90 days)
+        # - § 120.510(l)(2)(C): Job loss grace period (30 days)
+        earned_income = person("il_hbwd_gross_earned_income", period)
+        return earned_income > 0

policyengine_us/variables/gov/states/il/hfs/hbwd/eligibility/il_hbwd_income_eligible.py

@@ -0,0 +1,23 @@
+from policyengine_us.model_api import *
+
+
+class il_hbwd_income_eligible(Variable):
+    value_type = bool
+    entity = Person
+    label = "Illinois Health Benefits for Workers with Disabilities income eligible"
+    definition_period = MONTH
+    reference = (
+        "https://www.law.cornell.edu/regulations/illinois/Ill-Admin-Code-tit-89-SS-120.510",
+        "https://hfs.illinois.gov/medicalprograms/hbwd/eligibility.html",
+    )
+    defined_for = StateCode.IL
+
+    def formula(person, period, parameters):
+        p = parameters(period).gov.states.il.hfs.hbwd.eligibility
+        # Income limit is 350% of FPL
+        fpg = person.spm_unit("spm_unit_fpg", period)
+        income_limit = fpg * p.income.limit
+        # Check household countable income against limit
+        # Per § 120.510(f), counts individual + spouse income
+        countable_income = person.spm_unit("il_hbwd_countable_income", period)
+        return countable_income <= income_limit

policyengine_us/variables/gov/states/il/hfs/hbwd/il_hbwd.py

@@ -0,0 +1,17 @@
+from policyengine_us.model_api import *
+
+
+class il_hbwd(Variable):
+    value_type = float
+    entity = SPMUnit
+    label = "Illinois Health Benefits for Workers with Disabilities"
+    unit = USD
+    definition_period = MONTH
+    reference = (
+        "https://hfs.illinois.gov/medicalprograms/hbwd.html",
+        "https://www.law.cornell.edu/regulations/illinois/Ill-Admin-Code-tit-89-SS-120.510",
+        "https://hfs.illinois.gov/medicalprograms/hbwd/about.html",
+    )
+    defined_for = StateCode.IL
+
+    adds = ["il_hbwd_person"]

policyengine_us/variables/gov/states/il/hfs/hbwd/il_hbwd_person.py

@@ -0,0 +1,24 @@
+from policyengine_us.model_api import *
+
+
+class il_hbwd_person(Variable):
+    value_type = float
+    entity = Person
+    label = "Illinois Health Benefits for Workers with Disabilities per person"
+    unit = USD
+    definition_period = MONTH
+    reference = (
+        "https://hfs.illinois.gov/medicalprograms/hbwd.html",
+        "https://www.law.cornell.edu/regulations/illinois/Ill-Admin-Code-tit-89-SS-120.510",
+    )
+    defined_for = "il_hbwd_eligible"
+
+    def formula(person, period, parameters):
+        # HBWD provides comprehensive healthcare coverage
+        # Could model as:
+        # 1. Negative premium (cost to individual)
+        # 2. Imputed healthcare value minus premium
+        # 3. Healthcare coverage indicator
+        # For now, return negative premium as cost
+        premium = person("il_hbwd_premium", period)
+        return -premium

policyengine_us/variables/gov/states/il/hfs/hbwd/il_hbwd_premium.py

@@ -0,0 +1,23 @@
+from policyengine_us.model_api import *
+
+
+class il_hbwd_premium(Variable):
+    value_type = float
+    entity = Person
+    label = "Illinois Health Benefits for Workers with Disabilities monthly premium"
+    unit = USD
+    definition_period = MONTH
+    reference = (
+        "https://hfs.illinois.gov/medicalprograms/hbwd/premiums.html",
+        "https://www.law.cornell.edu/regulations/illinois/Ill-Admin-Code-tit-89-SS-120.510",
+    )
+    defined_for = "il_hbwd_eligible"
+
+    def formula(person, period, parameters):
+        p = parameters(period).gov.states.il.hfs.hbwd.premium
+
+        earned = person("il_hbwd_countable_earned_income", period)
+        unearned = person("il_hbwd_countable_unearned_income", period)
+
+        # Lookup premium components from bracket parameters
+        return p.earned.calc(earned) + p.unearned.calc(unearned)

policyengine_us/variables/gov/states/il/hfs/hbwd/income/earned/il_hbwd_countable_earned_income.py

@@ -0,0 +1,24 @@
+from policyengine_us.model_api import *
+
+
+class il_hbwd_countable_earned_income(Variable):
+    value_type = float
+    unit = USD
+    entity = Person
+    label = "Illinois Health Benefits for Workers with Disabilities countable earned income"
+    definition_period = MONTH
+    reference = (
+        "https://www.law.cornell.edu/regulations/illinois/Ill-Admin-Code-tit-89-SS-120.360",
+        "https://www.law.cornell.edu/regulations/illinois/Ill-Admin-Code-tit-89-SS-120.362",
+        "https://www.law.cornell.edu/regulations/illinois/Ill-Admin-Code-tit-89-SS-120.370",
+        "https://www.law.cornell.edu/regulations/illinois/Ill-Admin-Code-tit-89-SS-120.510",
+    )
+    defined_for = StateCode.IL
+
+    adds = ["il_aabd_earned_income_after_exemption_person"]
+    # HBWD uses the same earned income calculation as AABD per
+    # 89 Ill. Admin. Code § 120.510(i) referencing § 120.362 and § 120.370
+    # § 120.362 and § 113.120 have identical exemption amounts:
+    # - $25 flat exemption (§ 120.362(a) / § 113.120(a))
+    # - $20 + 50% of next $60 for disabled workers (§ 120.362(b)(1) / § 113.120(b))
+    # § 120.370 references AABD MANG work expense deductions

policyengine_us/variables/gov/states/il/hfs/hbwd/income/earned/il_hbwd_gross_earned_income.py

@@ -0,0 +1,16 @@
+from policyengine_us.model_api import *
+
+
+class il_hbwd_gross_earned_income(Variable):
+    value_type = float
+    unit = USD
+    entity = Person
+    label = "Illinois Health Benefits for Workers with Disabilities gross earned income"
+    definition_period = MONTH
+    reference = (
+        "https://www.law.cornell.edu/regulations/illinois/Ill-Admin-Code-tit-89-SS-120.360",
+        "https://www.law.cornell.edu/regulations/illinois/Ill-Admin-Code-tit-89-SS-120.510",
+    )
+    defined_for = StateCode.IL
+
+    adds = "gov.states.il.hfs.hbwd.eligibility.income.sources.earned"

policyengine_us/variables/gov/states/il/hfs/hbwd/income/il_hbwd_countable_income.py

@@ -0,0 +1,21 @@
+from policyengine_us.model_api import *
+
+
+class il_hbwd_countable_income(Variable):
+    value_type = float
+    unit = USD
+    entity = SPMUnit
+    label = "Illinois Health Benefits for Workers with Disabilities countable income"
+    definition_period = MONTH
+    reference = (
+        "https://www.law.cornell.edu/regulations/illinois/Ill-Admin-Code-tit-89-SS-120.510",
+        "https://hfs.illinois.gov/medicalprograms/hbwd/eligibility.html",
+    )
+    defined_for = "is_tax_unit_head_or_spouse"
+
+    adds = [
+        "il_aabd_earned_income_after_exemption_person",
+        "il_hbwd_countable_unearned_income",
+    ]
+    # Per § 120.510(f), count income of individual AND spouse
+    # Adds automatically sums across SPM unit members

policyengine_us/variables/gov/states/il/hfs/hbwd/income/unearned/il_hbwd_countable_unearned_income.py

@@ -0,0 +1,16 @@
+from policyengine_us.model_api import *
+
+
+class il_hbwd_countable_unearned_income(Variable):
+    value_type = float
+    unit = USD
+    entity = Person
+    label = "Illinois Health Benefits for Workers with Disabilities countable unearned income"
+    definition_period = MONTH
+    reference = (
+        "https://www.law.cornell.edu/regulations/illinois/Ill-Admin-Code-tit-89-SS-120.330",
+        "https://www.law.cornell.edu/regulations/illinois/Ill-Admin-Code-tit-89-SS-120.510",
+    )
+    defined_for = StateCode.IL
+
+    adds = "gov.states.il.hfs.hbwd.eligibility.income.sources.unearned"

policyengine_us/variables/gov/states/il/hfs/il_hfs_immigration_status_eligible.py

@@ -0,0 +1,23 @@
+from policyengine_us.model_api import *
+
+
+class il_hfs_immigration_status_eligible(Variable):
+    value_type = bool
+    entity = Person
+    label = "Illinois HFS programs immigration status eligible"
+    definition_period = YEAR
+    reference = "https://www.law.cornell.edu/regulations/illinois/Ill-Admin-Code-tit-89-SS-120.310"
+    defined_for = StateCode.IL
+
+    def formula(person, period, parameters):
+        p = parameters(period).gov.states.il.hfs
+        immigration_status = person("immigration_status", period)
+        is_citizen = (
+            immigration_status == immigration_status.possible_values.CITIZEN
+        )
+        immigration_status_str = immigration_status.decode_to_str()
+        has_qualifying_status = np.isin(
+            immigration_status_str,
+            p.qualified_noncitizen_statuses,
+        )
+        return has_qualifying_status | is_citizen

policyengine_us/variables/gov/states/il/hfs/mpe/eligibility/il_mpe_income_eligible.py

@@ -0,0 +1,15 @@
+from policyengine_us.model_api import *
+
+
+class il_mpe_income_eligible(Variable):
+    value_type = bool
+    entity = Person
+    label = "Illinois MPE income eligible"
+    definition_period = MONTH
+    reference = "https://www.law.cornell.edu/regulations/illinois/Ill-Admin-Code-tit-89-SS-120.66"
+    defined_for = StateCode.IL
+
+    def formula(person, period, parameters):
+        p = parameters(period).gov.states.il.hfs.mpe.eligibility
+        income_level = person("medicaid_income_level", period.this_year)
+        return income_level <= p.income_limit

policyengine_us/variables/gov/states/il/hfs/mpe/il_mpe_eligible.py

@@ -0,0 +1,15 @@
+from policyengine_us.model_api import *
+
+
+class il_mpe_eligible(Variable):
+    value_type = bool
+    entity = Person
+    label = "Illinois Medicaid Presumptive Eligibility eligible"
+    definition_period = MONTH
+    reference = "https://www.law.cornell.edu/regulations/illinois/Ill-Admin-Code-tit-89-SS-120.66"
+    defined_for = StateCode.IL
+
+    def formula(person, period, parameters):
+        is_pregnant = person("is_pregnant", period.this_year)
+        income_eligible = person("il_mpe_income_eligible", period)
+        return is_pregnant & income_eligible

policyengine_us/variables/gov/states/il/hfs/smib/eligibility/il_smib_categorical_eligible.py

@@ -0,0 +1,26 @@
+from policyengine_us.model_api import *
+
+
+class il_smib_categorical_eligible(Variable):
+    value_type = bool
+    entity = Person
+    label = "Illinois SMIB categorical eligibility"
+    definition_period = MONTH
+    documentation = (
+        "Eligible for SMIB based on categorical eligibility: "
+        "receiving AABD, TANF, or SSI benefits."
+    )
+    reference = (
+        "https://www.ilga.gov/commission/jcar/admincode/089/089001200D00700R.html",
+        "https://www.dhs.state.il.us/page.aspx?item=18685",
+    )
+    defined_for = StateCode.IL
+
+    def formula(person, period, parameters):
+        # AABD recipient
+        is_aabd = person("il_aabd_eligible_person", period)
+        # TANF recipient (SPM unit level, check if person is in eligible unit)
+        is_tanf = person.spm_unit("il_tanf_eligible", period)
+        # SSI recipient
+        is_ssi = person("is_ssi_eligible", period)
+        return is_aabd | is_tanf | is_ssi

policyengine_us/variables/gov/states/il/hfs/smib/eligibility/il_smib_eligible.py

@@ -0,0 +1,28 @@
+from policyengine_us.model_api import *
+
+
+class il_smib_eligible(Variable):
+    value_type = bool
+    entity = Person
+    label = "Illinois SMIB Buy-In Program eligible"
+    definition_period = MONTH
+    documentation = (
+        "Eligible for Illinois Supplementary Medical Insurance Benefit "
+        "(SMIB) Buy-In Program. The program pays Medicare Part B premiums "
+        "for eligible individuals receiving AABD, TANF, SSI, or who qualify "
+        "as QMB/SLMB/QI under the Medicare Savings Program."
+    )
+    reference = (
+        "https://www.ilga.gov/commission/jcar/admincode/089/089001200D00700R.html",
+        "https://www.dhs.state.il.us/page.aspx?item=18685",
+    )
+    defined_for = StateCode.IL
+
+    def formula(person, period, parameters):
+        # Must be Medicare eligible (or meet other SMIB criteria)
+        is_medicare = person("is_medicare_eligible", period.this_year)
+        # Check categorical eligibility (AABD, TANF, SSI)
+        categorical_eligible = person("il_smib_categorical_eligible", period)
+        # Note: QMB/SLMB/QI eligibility will come from MSP when that PR merges
+        # For now, categorical eligibility is the primary path
+        return is_medicare & categorical_eligible

policyengine_us/variables/gov/states/il/hfs/smib/il_smib.py

@@ -0,0 +1,21 @@
+from policyengine_us.model_api import *
+
+
+class il_smib(Variable):
+    value_type = float
+    entity = SPMUnit
+    unit = USD
+    label = "Illinois SMIB Buy-In Program benefit"
+    definition_period = MONTH
+    documentation = (
+        "Illinois Supplementary Medical Insurance Benefit (SMIB) Buy-In "
+        "Program. The state pays Medicare Part B premiums for eligible "
+        "individuals receiving AABD, TANF, SSI, or who qualify under the "
+        "Medicare Savings Program (QMB, SLMB, QI)."
+    )
+    reference = (
+        "https://www.ilga.gov/commission/jcar/admincode/089/089001200D00700R.html",
+        "https://www.dhs.state.il.us/page.aspx?item=18685",
+    )
+    defined_for = StateCode.IL
+    adds = ["il_smib_person"]

policyengine_us/variables/gov/states/il/hfs/smib/il_smib_person.py

@@ -0,0 +1,24 @@
+from policyengine_us.model_api import *
+
+
+class il_smib_person(Variable):
+    value_type = float
+    entity = Person
+    unit = USD
+    label = "Illinois SMIB benefit (person)"
+    definition_period = MONTH
+    documentation = (
+        "Illinois Supplementary Medical Insurance Benefit (SMIB) Buy-In "
+        "Program benefit. The state pays the Medicare Part B premium for "
+        "eligible individuals."
+    )
+    reference = (
+        "https://www.ilga.gov/commission/jcar/admincode/089/089001200D00700R.html",
+        "https://www.dhs.state.il.us/page.aspx?item=18685",
+    )
+    defined_for = "il_smib_eligible"
+
+    def formula(person, period, parameters):
+        # SMIB pays the Part B premium
+        # base_part_b_premium is annual, convert to monthly
+        return person("base_part_b_premium", period.this_year) / MONTHS_IN_YEAR

policyengine_us/variables/gov/states/ma/dta/ssp/ma_state_supplement.py

@@ -6,6 +6,7 @@ class ma_state_supplement(Variable):
     entity = Person
     label = "Massachusetts State Supplement payment amount"
     definition_period = YEAR
+    defined_for = StateCode.MA
     exhaustive_parameter_dependencies = "gov.states.ma.dta.ssp"
     reference = (
         "https://www.law.cornell.edu/regulations/massachusetts/106-CMR-327-330"

policyengine_us/variables/gov/states/ma/dta/tcap/eaedc/dependent_care_deduction/ma_eaedc_dependent_care_deduction_person.py

@@ -13,7 +13,7 @@ class ma_eaedc_dependent_care_deduction_person(Variable):
     def formula(person, period, parameters):
         dependent = person("ma_eaedc_eligible_dependent", period)
         total_weekly_hours = person.spm_unit.sum(
-            person("weekly_hours_worked", period.this_year)
+            person("weekly_hours_worked_before_lsr", period.this_year)
         )
         age = person("monthly_age", period)
         p = parameters(

policyengine_us/variables/gov/states/ma/dta/tcap/tafdc/income/deductions/ma_tafdc_dependent_care_deduction_person.py

@@ -13,7 +13,7 @@ class ma_tafdc_dependent_care_deduction_person(Variable):
     def formula(person, period, parameters):
         dependent = person("ma_tafdc_eligible_dependent", period)
         total_weekly_hours = person.spm_unit.sum(
-            person("weekly_hours_worked", period.this_year)
+            person("weekly_hours_worked_before_lsr", period.this_year)
         )
         age = person("monthly_age", period)
         p = parameters(

policyengine_us/variables/gov/states/ma/eec/ccfa/eligibility/ma_ccfa_activity_eligible.py

@@ -15,7 +15,9 @@ class ma_ccfa_activity_eligible(Variable):
         is_head_or_spouse = person("is_tax_unit_head_or_spouse", period)
 
         # Individual activity requirements
-        hours_worked = person("weekly_hours_worked", period.this_year)
+        hours_worked = person(
+            "weekly_hours_worked_before_lsr", period.this_year
+        )
         meets_work_requirement = hours_worked >= p.weekly_hours
 
         age = person("monthly_age", period)

policyengine_us/variables/gov/states/mt/tax/income/deductions/itemized/general/mt_itemized_deductions_indiv.py

@@ -15,11 +15,12 @@ class mt_itemized_deductions_indiv(Variable):
     defined_for = StateCode.MT
 
     def formula(person, period, parameters):
-        p = parameters(period).gov.irs.deductions
+        p = parameters(period).gov.states.mt.tax.income.deductions.itemized
         # Since we only compute the federal charitable deduction at the tax unit level,
         # we will split the value between each spouse
         charitable_deduction = (
-            person.tax_unit("charitable_deduction", period) * 0.5
+            person.tax_unit("charitable_deduction", period)
+            * p.spouse_allocation_rate
         )
         head_or_spouse = person("is_tax_unit_head_or_spouse", period)
         # The interest deduction is the sum of mortagage and investment interest expenses

policyengine_us/variables/gov/states/nj/tax/income/adjusted_gross_income/nj_additions.py

@@ -4,9 +4,14 @@ from policyengine_us.model_api import *
 class nj_additions(Variable):
     value_type = float
     entity = Person
-    label = "New Jersey additions to federal AGI by person"
+    label = "New Jersey additions to gross income"
     unit = USD
-    documentation = "Additions to federal AGI to get NJ total income."
+    documentation = "Additions to New Jersey gross income per NJ Statute 54A:5-1. These are amounts added back to gross income that may have been excluded or deducted for federal purposes."
     definition_period = YEAR
-    reference = "https://law.justia.com/codes/new-jersey/2022/title-54/section-54-8a-36/"
+    reference = (
+        "https://law.justia.com/codes/new-jersey/title-54a/section-54a-5-1/",
+        "https://www.nj.gov/treasury/taxation/pdf/current/1040.pdf",  # Lines 28-38
+    )
     defined_for = StateCode.NJ
+
+    adds = "gov.states.nj.tax.income.additions"

policyengine_us/variables/gov/states/nj/tax/income/adjusted_gross_income/nj_gross_income.py

@@ -0,0 +1,17 @@
+from policyengine_us.model_api import *
+
+
+class nj_gross_income(Variable):
+    value_type = float
+    entity = Person
+    label = "New Jersey gross income"
+    unit = USD
+    documentation = "Gross income calculated from specific income categories per NJ statute, before additions and subtractions. This is built from gross income sources, not federal AGI."
+    definition_period = YEAR
+    reference = (
+        "https://law.justia.com/codes/new-jersey/title-54a/section-54a-5-1/",
+        "https://www.nj.gov/treasury/taxation/pdf/current/1040.pdf",  # Lines 15-27
+    )
+    defined_for = StateCode.NJ
+
+    adds = "gov.states.nj.tax.income.gross_income_sources"

policyengine_us/variables/gov/states/nj/tax/income/adjusted_gross_income/nj_total_income.py

@@ -4,14 +4,20 @@ from policyengine_us.model_api import *
 class nj_total_income(Variable):
     value_type = float
     entity = Person
-    label = "New Jersey total income by person"
+    label = "New Jersey total income"
     unit = USD
+    documentation = "New Jersey total income calculated as gross income plus additions minus subtractions per NJ Statute 54A:5-1. This is the income base before exclusions."
     definition_period = YEAR
-    reference = "https://law.justia.com/codes/new-jersey/2022/title-54/section-54-8a-36/"
+    reference = (
+        "https://law.justia.com/codes/new-jersey/title-54a/section-54a-5-1/",
+        "https://www.nj.gov/treasury/taxation/pdf/current/1040.pdf",
+    )
     defined_for = StateCode.NJ
 
     def formula(person, period, parameters):
-        agi = person("adjusted_gross_income_person", period)
-        nj_additions = person("nj_additions", period)
-        nj_subtractions = person("nj_agi_subtractions", period)
-        return max_(0, agi + nj_additions - nj_subtractions)
+        # NJ Total Income = Gross Income + Additions - Subtractions
+        # Per NJ Statute 54A:5-1 and Form NJ-1040
+        gross_income = person("nj_gross_income", period)
+        additions = person("nj_additions", period)
+        subtractions = person("nj_agi_subtractions", period)
+        return max_(0, gross_income + additions - subtractions)

policyengine_us/variables/gov/states/nj/tax/income/credits/cdcc/nj_cdcc.py

@@ -19,8 +19,8 @@ class nj_cdcc(Variable):
         taxable_income = tax_unit("nj_taxable_income", period)
 
         # Get federal CDCC
-        # New Jersey matches the potential federal credit
-        federal_cdcc = tax_unit("cdcc_potential", period)
+        # New Jersey matches the actual federal credit value
+        federal_cdcc = tax_unit("cdcc", period)
 
         # Calculate NJ CDCC
         rate = p.calc(taxable_income, right=True)

policyengine_us/variables/gov/states/nj/tax/income/credits/eitc/nj_eitc.py

@@ -35,10 +35,16 @@ class nj_eitc(Variable):
             & federal_eitc_meets_income_test
             & federal_eitc_takes_up
         )
+        childless_eitc_age_eligible = tax_unit(
+            "nj_childless_eitc_age_eligible", period
+        )
+        childless_eitc_eligible = (
+            childless_eitc_age_eligible & federal_eitc_meets_income_test
+        )
         federal_eitc = select(
             [
                 federal_eitc_eligible,
-                tax_unit("nj_childless_eitc_age_eligible", period),
+                childless_eitc_eligible,
             ],
             [
                 tax_unit("eitc", period),

policyengine_us/variables/gov/states/oh/tax/income/credits/joint_filing_credit/oh_joint_filing_credit_qualifying_income.py

@@ -13,6 +13,10 @@ class oh_joint_filing_credit_qualifying_income(Variable):
     )
     defined_for = StateCode.OH
 
-    adds = ["oh_agi_person"]
-
-    subtracts = ["oh_joint_filing_credit_agi_subtractions"]
+    def formula(person, period, parameters):
+        agi = person("oh_agi_person", period)
+        # Prevent negative subtractions from acting as additions
+        subtractions = max_(
+            0, person("oh_joint_filing_credit_agi_subtractions", period)
+        )
+        return agi - subtractions

policyengine_us/variables/gov/states/oh/tax/income/credits/oh_cdcc.py

@@ -16,8 +16,8 @@ class oh_cdcc(Variable):
         p = parameters(period).gov.states.oh.tax.income.credits.cdcc
 
         agi = tax_unit("oh_modified_agi", period)
-        # Ohio matches the federal credit taken
-        us_cdcc = tax_unit("cdcc", period)
+        # Ohio matches the potential federal credit
+        us_cdcc = tax_unit("cdcc_potential", period)
 
         rate = p.match.calc(agi)
         # qualify for full CDCC amount when AGI < 20_000

policyengine_us/variables/gov/states/pa/tax/income/credits/pa_eitc.py

@@ -0,0 +1,16 @@
+from policyengine_us.model_api import *
+
+
+class pa_eitc(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Pennsylvania Working Pennsylvanians Tax Credit"
+    defined_for = StateCode.PA
+    unit = USD
+    definition_period = YEAR
+    reference = "https://www.palegis.us/legislation/bills/text/PDF/2025/0/HB0416/PN2576#page=50"  # Article XVI-W.2
+
+    def formula(tax_unit, period, parameters):
+        federal_eitc = tax_unit("eitc", period)
+        p = parameters(period).gov.states.pa.tax.income.credits.eitc
+        return federal_eitc * p.match

policyengine_us/variables/gov/states/ut/tax/income/credits/military_retirement_credit/ut_military_retirement_credit.py

@@ -0,0 +1,20 @@
+from policyengine_us.model_api import *
+
+
+class ut_military_retirement_credit(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Utah military retirement credit"
+    unit = USD
+    definition_period = YEAR
+    reference = "https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1043.html"
+    defined_for = "ut_military_retirement_credit_eligible"
+
+    def formula(tax_unit, period, parameters):
+        military_retirement_pay = add(
+            tax_unit, period, ["military_retirement_pay"]
+        )
+        p = parameters(
+            period
+        ).gov.states.ut.tax.income.credits.military_retirement
+        return military_retirement_pay * p.rate