policyengine-us 1.426.0__py3-none-any.whl → 1.439.0__py3-none-any.whl

policyengine_us/parameters/gov/simulation/labor_supply_responses/elasticities/substitution.yaml

@@ -0,0 +1,70 @@
+all:
+  description: Percent change (of the change in the effective marginal wage) in labor supply given a 1% change in the effective marginal wage. This parameter overrides all other substitution elasticities if provided.
+  values:
+    2020-01-01: 0
+  metadata:
+    unit: /1
+    label: substitution elasticity of labor supply
+by_position_and_decile:
+  metadata:
+    label: by position and decile
+    unit: /1
+    propagate_metadata_to_children: true
+  primary:
+    metadata:
+      label: primary adult
+    1:
+      metadata:
+        label: primary adult, 1st decile substitution elasticity
+      values:
+        2020-01-01: 0
+    2:
+      metadata:
+        label: primary adult, 2nd decile substitution elasticity
+      values:
+        2020-01-01: 0
+    3:
+      metadata:
+        label: primary adult, 3rd decile substitution elasticity
+      values:
+        2020-01-01: 0
+    4:
+      metadata:
+        label: primary adult, 4th decile substitution elasticity
+      values:
+        2020-01-01: 0
+    5:
+      metadata:
+        label: primary adult, 5th decile substitution elasticity
+      values:
+        2020-01-01: 0
+    6:
+      metadata:
+        label: primary adult, 6th decile substitution elasticity
+      values:
+        2020-01-01: 0
+    7:
+      metadata:
+        label: primary adult, 7th decile substitution elasticity
+      values:
+        2020-01-01: 0
+    8:
+      metadata:
+        label: primary adult, 8th decile substitution elasticity
+      values:
+        2020-01-01: 0
+    9:
+      metadata:
+        label: primary adult, 9th decile substitution elasticity
+      values:
+        2020-01-01: 0
+    10:
+      metadata:
+        label: primary adult, 10th decile substitution elasticity
+      values:
+        2020-01-01: 0
+  secondary:
+    metadata:
+      label: secondary adult, all deciles substitution elasticity
+    values:
+      2020-01-01: 0

policyengine_us/parameters/gov/states/co/tax/income/credits/care_worker/amount/joint.yaml

@@ -0,0 +1,10 @@
+description: Colorado provides the following Care Worker Tax Credit amount for joint filers in which head and spouse are both care workers.
+values:
+  2026-01-01: 2_400
+metadata:
+  unit: currency-USD
+  period: year
+  label: Colorado Care Worker Tax Credit joint amount
+  reference:
+    - title: Colorado Revised Statutes Section 39-22-566 (3)(a)
+      href: https://law.justia.com/codes/colorado/title-39/specific-taxes/income-tax/article-22/part-5/section-39-22-566/

policyengine_us/parameters/gov/states/co/tax/income/credits/care_worker/amount/single.yaml

@@ -0,0 +1,10 @@
+description: Colorado provides the following Care Worker Tax Credit amount for single filers.
+values:
+  2026-01-01: 1_200
+metadata:
+  unit: currency-USD
+  period: year
+  label: Colorado Care Worker Tax Credit single amount
+  reference:
+    - title: Colorado Revised Statutes Section 39-22-566 (3)(a)
+      href: https://law.justia.com/codes/colorado/title-39/specific-taxes/income-tax/article-22/part-5/section-39-22-566/

policyengine_us/parameters/gov/states/co/tax/income/credits/care_worker/income_limit/joint.yaml

@@ -0,0 +1,10 @@
+description: Colorado provides the Care Worker Tax Credit to joint filers with adjusted gross income below this limit.
+values:
+  2026-01-01: 100_000
+metadata:
+  unit: currency-USD
+  period: year
+  label: Colorado Care Worker Tax Credit joint income limit
+  reference:
+    - title: Colorado Revised Statutes Section 39-22-566 (3)(b)(I)(B)
+      href: https://law.justia.com/codes/colorado/title-39/specific-taxes/income-tax/article-22/part-5/section-39-22-566/

policyengine_us/parameters/gov/states/co/tax/income/credits/care_worker/income_limit/single.yaml

@@ -0,0 +1,10 @@
+description: Colorado provides the Care Worker Tax Credit to single filers with adjusted gross income below this limit.
+values:
+  2026-01-01: 75_000
+metadata:
+  unit: currency-USD
+  period: year
+  label: Colorado Care Worker Tax Credit single income limit
+  reference:
+    - title: Colorado Revised Statutes Section 39-22-566 (3)(b)(I)(A)
+      href: https://law.justia.com/codes/colorado/title-39/specific-taxes/income-tax/article-22/part-5/section-39-22-566/

policyengine_us/parameters/gov/states/co/tax/income/credits/refundable.yaml

@@ -45,3 +45,13 @@ values:
     - co_income_qualified_senior_housing_credit
     - co_eitc
     - co_sales_tax_refund
+
+  2026-01-01:
+    - co_ctc
+    - co_cdcc
+    - co_family_affordability_credit
+    - co_low_income_cdcc
+    - co_income_qualified_senior_housing_credit
+    - co_eitc
+    - co_sales_tax_refund
+    - co_care_worker_credit

policyengine_us/parameters/gov/states/ga/tax/income/credits/itemizer/amount.yaml

@@ -0,0 +1,14 @@
+description: Georgia provides this itemizer tax credit amount for resident taxpayers who itemize their deductions.
+values:
+  2024-01-01: 300
+metadata:
+  unit: currency-USD
+  period: year
+  label: Georgia itemizer tax credit amount
+  reference:
+    - title: 2024 Georgia Individual Income Tax Booklet, Page 17, Line 19
+      href: https://dor.georgia.gov/document/document/2024-it-511-individual-income-tax-booklet/download#page=17
+    - title: Official Code of Georgia Annotated | O.C.G.A. § 48-7-27.1
+      href: https://law.justia.com/codes/georgia/title-48/chapter-7/article-2/section-48-7-27-1/
+    - title: Official Code of Georgia Annotated | O.C.G.A. § 48-7-1 (Definition of Resident)
+      href: https://law.justia.com/codes/georgia/2022/title-48/chapter-7/article-1/section-48-7-1/

policyengine_us/parameters/gov/states/ga/tax/income/credits/non_refundable.yaml

@@ -7,10 +7,15 @@ values:
   2022-01-01:
     - ga_cdcc
     - ga_low_income_credit
+  2024-01-01:
+    - ga_cdcc
+    - ga_low_income_credit
+    - ga_itemizer_credit
   2026-01-01:
     - ga_cdcc
     - ga_low_income_credit
     - ga_ctc
+    - ga_itemizer_credit
 metadata:
   unit: list
   period: year
@@ -22,5 +27,9 @@ metadata:
     # Child and dependent care credit.
     - title: Official Code of Georgia Annotated |  O.C.G.A. § 48-7-29.10(b)
       href: https://law.justia.com/codes/georgia/2022/title-48/chapter-7/article-2/section-48-7-29-10/
+    # Itemizer credit.
+    - title: Official Code of Georgia Annotated | O.C.G.A. § 48-7-29.23
+      href: https://law.justia.com/codes/georgia/2022/title-48/chapter-7/article-2/section-48-7-29-23/
+    # Child tax credit.
     - title: House Bill 136 # Establishes the CTC for tax year 2026.
       href: https://legiscan.com/GA/text/HB136/id/3204611/Georgia-2025-HB136-Enrolled.pdf#page=2

policyengine_us/parameters/gov/states/hi/tax/income/alternative_tax/availability.yaml

@@ -1,15 +1,14 @@
 description: Hawaii allows for an alternative tax on capital gains calculation if this is true.
 values:
   2021-01-01: true  
-  2023-01-01: false
 metadata:
   unit: bool
   period: year
   label: Hawaii alternative tax on capital gain availability
   reference:
-    - title: House of Representatives Thirty-Second Legislature, 2023. State of Hawaii, A Bill For An Act
-      href: https://www.capitol.hawaii.gov/sessions/session2023/bills/HB232_.htm
     - title: 2022 N-15 Hawaii Nonresident and Part-Year Resident Income Tax Instructions - Tax Computation line 44
       href: https://files.hawaii.gov/tax/forms/2022/n15ins.pdf#page=28      
     - title: 2022 Hawaii Revised Statutes Title 14. Taxation.235. Income Tax Law.235-51 Tax imposed on individuals; rates.-(f).(2)
       href: https://law.justia.com/codes/hawaii/2022/title-14/chapter-235/section-235-51/
+    - title: 2024 Hawaii N-11
+      href: https://files.hawaii.gov/tax/forms/2024/n11_i.pdf#page=3

policyengine_us/parameters/gov/states/pa/tax/income/credits/eitc/match.yaml

@@ -0,0 +1,10 @@
+description: The Working Pennsylvanians Tax Credit matches this percentage of the federal Earned Income Tax Credit.
+values:
+  2025-01-01: 0.1
+metadata:
+  unit: /1
+  period: year
+  label: Pennsylvania EITC percent
+  reference:
+    - title: PA House Bill 416 - Article XVI-W.2 Working Pennsylvanians Tax Credit, Section 1603-W.2(C)
+      href: https://www.palegis.us/legislation/bills/text/PDF/2025/0/HB0416/PN2576#page=50

policyengine_us/parameters/gov/states/pa/tax/income/credits/refundable.yaml

@@ -3,6 +3,9 @@ values:
   2021-01-01: []
   2022-01-01:
     - pa_cdcc
+  2025-01-01:
+    - pa_cdcc
+    - pa_eitc
 
 metadata:
   unit: list
@@ -14,3 +17,6 @@ metadata:
     href: https://www.revenue.pa.gov/TaxTypes/PIT/Child%20and%20Dependent%20Care%20Enhancement%20Tax%20Credit/Pages/default.aspx
   - title: 2024 PA Schedule DC - Child and Dependent Care Enhancement Tax Credit (PA Schedule DC)
     href: https://www.pa.gov/content/dam/copapwp-pagov/en/revenue/documents/formsandpublications/formsforindividuals/pit/documents/2024/2024_pa-40dc.pdf#page=3
+  # EITC reference
+  - title: PA House Bill 416 - Article XVI-W.2 Working Pennsylvanians Tax Credit
+    href: https://www.palegis.us/legislation/bills/text/PDF/2025/0/HB0416/PN2576#page=50

policyengine_us/parameters/gov/states/va/tax/income/credits/non_refundable.yaml

@@ -8,7 +8,7 @@ values:
   2023-01-01:
     - va_non_refundable_eitc
     - va_rebate
-  2024-01-01:
+  2025-01-01:
     - va_non_refundable_eitc
 
 metadata:

policyengine_us/parameters/gov/territories/pr/tax/income/credits/refundable.yaml

@@ -16,3 +16,5 @@ values:
     - pr_low_income_credit
     - pr_compensatory_low_income_credit
     - pr_earned_income_credit
+    - refundable_american_opportunity_credit
+    - pr_refundable_ctc

policyengine_us/parameters/gov/territories/pr/tax/income/tax_rate/amount.yaml

@@ -0,0 +1,35 @@
+description: Puerto Rico taxes individuals at this rate structure.
+# NOTE: no separate thresholds given by the tax reference for separate filing statuses
+# NOTE: no more recent tax rates since 2012 found in legal and tax code
+brackets:
+  - threshold: 
+      2012-12-31: 0
+    rate:
+      2012-12-31: 0
+  - threshold:
+      2012-12-31: 9_000
+    rate:
+      2012-12-31: 0.07
+  - threshold:
+      2012-12-31: 25_000
+    rate:
+      2012-12-31: 0.14
+  - threshold:
+      2012-12-31: 41_500
+    rate:
+      2012-12-31: 0.25
+  - threshold:
+      2012-12-31: 61_500
+    rate:
+      2012-12-31: 0.33
+metadata:
+  rate_unit: /1
+  threshold_unit: currency_USD
+  type: marginal_rate
+  label: Puerto Rico tax rate
+  period: year
+  reference:
+    - title: Schedule CT Individual, Earned Income Credit, 2023
+      href: https://hacienda.pr.gov/sites/default/files/inst_individuals_2023.pdf#page=19
+    - title: P.R. Laws tit. 13, § 30061 (a)
+      href: https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1004/subchapter-a/30061/

policyengine_us/parameters/gov/usda/snap/work_requirements/general/age_threshold/caring_dependent_child.yaml

@@ -1,4 +1,4 @@
-description: TThe Department of Agriculture exempts individuals caring for a dependent child under this age from the general work requirements under the Supplemental Nutrition Assistance Program.
+description: The Department of Agriculture exempts individuals caring for a dependent child under this age from the general work requirements under the Supplemental Nutrition Assistance Program.
 values:
   2019-01-01: 6
   

policyengine_us/parameters/gov/usda/snap/work_requirements/general/age_threshold/exempted.yaml

@@ -1,4 +1,4 @@
-description: TThe Department of Agriculture exempts individuals within these age brackets from the general work requirements under the Supplemental Nutrition Assistance Program.
+description: The Department of Agriculture exempts individuals within these age brackets from the general work requirements under the Supplemental Nutrition Assistance Program.
 metadata:
   threshold_unit: year
   amount_unit: bool

policyengine_us/parameters/gov/usda/snap/work_requirements/general/weekly_hours_threshold.yaml

@@ -1,4 +1,4 @@
-description: TThe Department of Agriculture limits the Supplemental Nutrition Assistance Program to individuals working more than this number of weekly hours from the general work requirements.
+description: The Department of Agriculture limits the Supplemental Nutrition Assistance Program to individuals working more than this number of weekly hours from the general work requirements.
 
 values:
   2019-01-01: 30

policyengine_us/reforms/congress/tlaib/__init__.py

@@ -1,7 +1,8 @@
 from .end_child_poverty_act import (
     create_end_child_poverty_act_reform,
+    end_child_poverty_act,
 )
-from .income_security_package import (
-    income_security_package,
-    create_income_security_package_reform,
+from .economic_dignity_for_all_agenda import (
+    end_child_poverty_act as edaa_end_child_poverty_act,
+    create_end_child_poverty_act_reform as create_edaa_end_child_poverty_act_reform,
 )

policyengine_us/reforms/congress/tlaib/economic_dignity_for_all_agenda/__init__.py

@@ -0,0 +1,9 @@
+from .edaa_end_child_poverty_act import (
+    end_child_poverty_act,
+    create_end_child_poverty_act_reform,
+)
+
+__all__ = [
+    "end_child_poverty_act",
+    "create_end_child_poverty_act_reform",
+]

policyengine_us/reforms/congress/tlaib/economic_dignity_for_all_agenda/edaa_end_child_poverty_act.py

@@ -0,0 +1,237 @@
+from policyengine_us.model_api import *
+
+
+def create_ecpa_only() -> Reform:
+    class ecpa_child_benefit(Variable):
+        value_type = float
+        entity = Person
+        definition_period = YEAR
+        label = "End Child Poverty Act child benefit"
+        unit = USD
+        documentation = (
+            "Universal child benefit under the End Child Poverty Act"
+        )
+        reference = "placeholder - bill not yet introduced"
+
+        def formula(person, period, parameters):
+            p = parameters(
+                period
+            ).gov.contrib.congress.tlaib.economic_dignity_for_all_agenda.end_child_poverty_act
+
+            age = person("age", period)
+            is_eligible = age < p.child_benefit.age_limit
+
+            # Use FPG additional_person amount (CONTIGUOUS_US for all states), rounded to nearest $10
+            p_fpg = parameters(period).gov.hhs.fpg
+            fpg_amount = p_fpg.additional_person.CONTIGUOUS_US
+            amount = round(fpg_amount / 10) * 10
+
+            return is_eligible * amount
+
+    class ecpa_adult_dependent_credit(Variable):
+        value_type = float
+        entity = Person
+        definition_period = YEAR
+        label = "End Child Poverty Act adult dependent credit"
+        unit = USD
+        documentation = (
+            "Credit for adult dependents under the End Child Poverty Act"
+        )
+        reference = "placeholder - bill not yet introduced"
+
+        def formula(person, period, parameters):
+            p = parameters(
+                period
+            ).gov.contrib.congress.tlaib.economic_dignity_for_all_agenda.end_child_poverty_act
+
+            age = person("age", period)
+            is_dependent = person("is_tax_unit_dependent", period)
+
+            is_eligible = (
+                age >= p.adult_dependent_credit.min_age
+            ) & is_dependent
+
+            return is_eligible * p.adult_dependent_credit.amount
+
+    class ecpa_filer_credit(Variable):
+        value_type = float
+        entity = TaxUnit
+        definition_period = YEAR
+        label = "End Child Poverty Act filer credit"
+        unit = USD
+        documentation = "Filer credit under the End Child Poverty Act for eligible tax filers"
+        reference = "placeholder - bill not yet introduced"
+
+        def formula(tax_unit, period, parameters):
+            p = parameters(
+                period
+            ).gov.contrib.congress.tlaib.economic_dignity_for_all_agenda.end_child_poverty_act
+
+            person = tax_unit.members
+            age = person("age", period)
+
+            is_head_or_spouse = person("is_tax_unit_head_or_spouse", period)
+
+            is_eligible_age = (age >= p.filer_credit.eligibility.min_age) & (
+                age < p.filer_credit.eligibility.max_age
+            )
+            is_eligible_filer = is_head_or_spouse & is_eligible_age
+
+            has_eligible_filer = tax_unit.any(is_eligible_filer)
+
+            filing_status = tax_unit("filing_status", period)
+            amount = p.filer_credit.amount[filing_status]
+
+            agi = tax_unit("adjusted_gross_income", period)
+            excess_agi = max_(
+                agi - p.filer_credit.phase_out.start[filing_status], 0
+            )
+            phase_out = excess_agi * p.filer_credit.phase_out.rate
+
+            phased_out_amount = max_(amount - phase_out, 0)
+
+            return has_eligible_filer * phased_out_amount
+
+    class household_benefits(Variable):
+        value_type = float
+        entity = Household
+        label = "benefits"
+        unit = USD
+        definition_period = YEAR
+
+        def formula(household, period, parameters):
+            # Start with baseline benefits from parameters
+            BENEFITS = list(
+                parameters(period).gov.household.household_benefits
+            )
+
+            # Add ECPA child benefit
+            BENEFITS.append("ecpa_child_benefit")
+
+            return add(household, period, BENEFITS)
+
+    class spm_unit_benefits(Variable):
+        value_type = float
+        entity = SPMUnit
+        label = "Benefits"
+        definition_period = YEAR
+        unit = USD
+
+        def formula(spm_unit, period, parameters):
+            BENEFITS = [
+                "social_security",
+                "ssi",
+                "ma_state_supplement",
+                "ca_cvrp",
+                "co_ccap_subsidy",
+                "co_state_supplement",
+                "co_oap",
+                "snap",
+                "wic",
+                "free_school_meals",
+                "reduced_price_school_meals",
+                "spm_unit_broadband_subsidy",
+                "spm_unit_energy_subsidy",
+                "tanf",
+                "high_efficiency_electric_home_rebate",
+                "residential_efficiency_electrification_rebate",
+                "unemployment_compensation",
+                "ak_energy_relief",
+                "basic_income",
+                "ny_drive_clean_rebate",
+            ]
+
+            # Add ECPA child benefit
+            BENEFITS.append("ecpa_child_benefit")
+
+            if parameters(period).gov.contrib.ubi_center.flat_tax.deduct_ptc:
+                BENEFITS.append("aca_ptc")
+            if not parameters(period).gov.hud.abolition:
+                BENEFITS.append("spm_unit_capped_housing_subsidy")
+
+            return add(spm_unit, period, BENEFITS)
+
+    class income_tax_refundable_credits(Variable):
+        value_type = float
+        entity = TaxUnit
+        definition_period = YEAR
+        label = "federal refundable income tax credits"
+        unit = USD
+
+        def formula(tax_unit, period, parameters):
+            # Get standard refundable credits, excluding EITC and refundable CTC (ECPA replaces them)
+            standard_credits = parameters(period).gov.irs.credits.refundable
+
+            CREDITS = [
+                c
+                for c in standard_credits
+                if c not in ["eitc", "refundable_ctc"]
+            ]
+
+            base_credits = add(tax_unit, period, CREDITS) if CREDITS else 0
+
+            # Add ECPA credits
+            ecpa_filer = tax_unit("ecpa_filer_credit", period)
+            ecpa_adult_dep = add(
+                tax_unit, period, ["ecpa_adult_dependent_credit"]
+            )
+            return base_credits + ecpa_filer + ecpa_adult_dep
+
+    class income_tax_non_refundable_credits(Variable):
+        value_type = float
+        entity = TaxUnit
+        definition_period = YEAR
+        label = "federal non-refundable income tax credits"
+        unit = USD
+
+        def formula(tax_unit, period, parameters):
+            # Get the base list of non-refundable credits from parameters
+            p = parameters(period).gov.irs.credits
+            base_credits = list(p.non_refundable)
+
+            # ECPA removes non_refundable_ctc from the list
+            CREDITS = [c for c in base_credits if c != "non_refundable_ctc"]
+
+            return add(tax_unit, period, CREDITS)
+
+    class reform(Reform):
+        def apply(self):
+            # Update only ECPA variables
+            self.update_variable(ecpa_child_benefit)
+            self.update_variable(ecpa_adult_dependent_credit)
+            self.update_variable(ecpa_filer_credit)
+            self.update_variable(household_benefits)
+            self.update_variable(spm_unit_benefits)
+            self.update_variable(income_tax_refundable_credits)
+            self.update_variable(income_tax_non_refundable_credits)
+
+    return reform
+
+
+end_child_poverty_act = create_ecpa_only()
+
+
+def create_end_child_poverty_act_reform(
+    parameters, period, bypass: bool = False
+):
+    """Auto-application function for structural reforms."""
+    if bypass:
+        return create_ecpa_only()
+
+    from policyengine_core.periods import period as period_
+
+    p = parameters.gov.contrib.congress.tlaib.economic_dignity_for_all_agenda
+
+    reform_active = False
+    current_period = period_(period)
+
+    for i in range(5):
+        if p(current_period).end_child_poverty_act.in_effect:
+            reform_active = True
+            break
+        current_period = current_period.offset(1, "year")
+
+    if reform_active:
+        return create_ecpa_only()
+    else:
+        return None

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,
@@ -170,7 +171,7 @@ 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 = (
@@ -288,7 +289,7 @@ 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,

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)