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

policyengine_us/variables/gov/ssa/ssi/eligibility/income/deemed/from_ineligible_spouse/ssi_income_deemed_from_ineligible_spouse.py

@@ -22,37 +22,37 @@ class ssi_income_deemed_from_ineligible_spouse(Variable):
     unit = USD
 
     def formula(person, period, parameters):
-        # 1. Sum leftover spouse earned/unearned (post-child allocations).
+        # 1. Check if spousal deeming applies (avoids duplicating threshold logic)
+        deeming_applies = person("is_ssi_spousal_deeming_applies", period)
+
+        # 2. If deeming applies, calculate deemed amount using "difference" approach:
+        #    (couple combined countable) - (individual alone countable)
+
+        # Get spouse's leftover income (post-child allocations)
         spouse_earned = person(
             "ssi_earned_income_deemed_from_ineligible_spouse", period
         )
         spouse_unearned = person(
             "ssi_unearned_income_deemed_from_ineligible_spouse", period
         )
-        leftover_spouse = spouse_earned + spouse_unearned
-
-        # 2. Compare leftover to FBR difference
-        p = parameters(period).gov.ssa.ssi.amount
-        diff = (p.couple - p.individual) * MONTHS_IN_YEAR
-        if_leftover_exceeds = leftover_spouse > diff
-
-        # 3. If leftover <= diff => no deeming
-        #    If leftover > diff => difference of incomes approach
-        #    (couple combined) - (individual alone).
-        #   (a) individual's own income
-        indiv_earned = person("ssi_earned_income", period)
-        indiv_unearned = person("ssi_unearned_income", period)
+
+        # Get individual's own income
+        individual_earned = person("ssi_earned_income", period)
+        individual_unearned = person("ssi_unearned_income", period)
+
+        # Calculate individual's countable income (alone)
         alone_countable = _apply_ssi_exclusions(
-            indiv_earned, indiv_unearned, parameters, period
+            individual_earned, individual_unearned, parameters, period
         )
 
-        #   (b) couple combined income
+        # Calculate couple's combined countable income
         couple_countable = _apply_ssi_exclusions(
-            indiv_earned + spouse_earned,
-            indiv_unearned + spouse_unearned,
+            individual_earned + spouse_earned,
+            individual_unearned + spouse_unearned,
             parameters,
             period,
         )
 
-        deemed_if_exceeds = max_(0, couple_countable - alone_countable)
-        return if_leftover_exceeds * deemed_if_exceeds
+        # Deemed amount is the difference (only when deeming applies)
+        deemed_amount = max_(0, couple_countable - alone_countable)
+        return deeming_applies * deemed_amount

policyengine_us/variables/gov/ssa/ssi/ssi.py

@@ -13,4 +13,25 @@ class ssi(Variable):
     def formula(person, period, parameters):
         if parameters(period).gov.ssa.ssi.abolish_ssi:
             return 0
-        return max_(0, person("uncapped_ssi", period))
+
+        uncapped = person("uncapped_ssi", period)
+
+        # Apply floor: SSI cannot be negative
+        benefit = max_(0, uncapped)
+
+        # Apply cap when spousal deeming: cannot exceed individual FBR
+        # per 20 CFR §416.1163
+        # This cap is necessary when spouse's gross income is just above $483:
+        # - Deeming applies (uses couple FBR)
+        # - After exclusions, countable may be low
+        # - Benefit could exceed individual FBR without this cap
+        deeming_applies = person("is_ssi_spousal_deeming_applies", period)
+        p = parameters(period).gov.ssa.ssi.amount
+        individual_max = p.individual * MONTHS_IN_YEAR
+        capped_benefit = min_(benefit, individual_max)
+
+        return where(
+            deeming_applies,
+            capped_benefit,
+            benefit,
+        )

policyengine_us/variables/gov/ssa/ssi/ssi_amount_if_eligible.py

@@ -12,12 +12,34 @@ class ssi_amount_if_eligible(Variable):
     def formula(person, period, parameters):
         p = parameters(period).gov.ssa.ssi.amount
         is_dependent = person("is_tax_unit_dependent", period)
+
+        # Three scenarios for adults:
+        # 1. Both spouses eligible (joint claim) → couple rate / 2
+        # 2. One eligible, no deeming → individual rate
+        # 3. One eligible, deeming applies → couple rate (capped in ssi)
+        #
+        # Note: In scenario 3, deeming applies when spouse's GROSS income > $483.
+        # Income exclusions are applied to the COMBINED income afterwards.
+        # This means countable income can be much lower than $483, and the
+        # benefit can exceed individual FBR, requiring the cap in ssi.
+
+        is_joint_claim = person("ssi_claim_is_joint", period)
+        deeming_applies = person("is_ssi_spousal_deeming_applies", period)
+
+        # Determine FBR to use based on scenario
+        individual_or_deeming_amount = where(
+            deeming_applies,
+            p.couple,  # Scenario 3: Deeming applies - use couple rate!
+            p.individual,  # Scenario 2: No deeming
+        )
+
         head_or_spouse_amount = where(
-            person("ssi_claim_is_joint", period),
-            p.couple / 2,
-            p.individual,
+            is_joint_claim,
+            p.couple / 2,  # Scenario 1: Both eligible
+            individual_or_deeming_amount,
         )
-        # Adults amount is based on whether it is a joint claim
+
+        # Adults amount is based on scenario (see above)
         # Dependents always use individual amount.
         ssi_per_month = where(
             is_dependent, p.individual, head_or_spouse_amount

policyengine_us/variables/gov/states/ca/cpuc/care/eligibility/ca_care_categorically_eligible.py

@@ -17,6 +17,6 @@ class ca_care_categorically_eligible(Variable):
         tribal_lifeline_programs = add(household, period, p.tribal_categorical)
         return 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,
         )

policyengine_us/variables/gov/states/co/tax/income/credits/care_worker/co_care_worker_credit.py

@@ -0,0 +1,26 @@
+from policyengine_us.model_api import *
+
+
+class co_care_worker_credit(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Colorado Care Worker Tax Credit"
+    defined_for = "co_care_worker_credit_eligible"
+    unit = USD
+    definition_period = YEAR
+    reference = "https://law.justia.com/codes/colorado/title-39/specific-taxes/income-tax/article-22/part-5/section-39-22-566/"
+
+    def formula(tax_unit, period, parameters):
+        p = parameters(period).gov.states.co.tax.income.credits.care_worker
+        joint = tax_unit("tax_unit_is_joint", period)
+        eligible_care_worker_count = tax_unit(
+            "co_care_worker_credit_eligible_care_worker_count", period
+        )
+        joint_with_two_eligible_care_workers = joint & (
+            eligible_care_worker_count == 2
+        )
+        return where(
+            joint_with_two_eligible_care_workers,
+            p.amount.joint,
+            p.amount.single,
+        )

policyengine_us/variables/gov/states/co/tax/income/credits/care_worker/co_care_worker_credit_eligible.py

@@ -0,0 +1,27 @@
+from policyengine_us.model_api import *
+
+
+class co_care_worker_credit_eligible(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Colorado Care Worker Tax Credit eligible"
+    defined_for = StateCode.CO
+    unit = USD
+    definition_period = YEAR
+    reference = "https://law.justia.com/codes/colorado/title-39/specific-taxes/income-tax/article-22/part-5/section-39-22-566/"
+
+    def formula(tax_unit, period, parameters):
+        p = parameters(period).gov.states.co.tax.income.credits.care_worker
+        joint = tax_unit("tax_unit_is_joint", period)
+        agi = tax_unit("adjusted_gross_income", period)
+        income_limit = where(
+            joint, p.income_limit.joint, p.income_limit.single
+        )
+        income_eligible = agi <= income_limit
+        eligible_care_worker_present = (
+            tax_unit(
+                "co_care_worker_credit_eligible_care_worker_count", period
+            )
+            > 0
+        )
+        return income_eligible & eligible_care_worker_present

policyengine_us/variables/gov/states/co/tax/income/credits/care_worker/co_care_worker_credit_eligible_care_worker.py

@@ -0,0 +1,10 @@
+from policyengine_us.model_api import *
+
+
+class co_care_worker_credit_eligible_care_worker(Variable):
+    value_type = bool
+    entity = Person
+    label = "Eligible Care Worker for the Colorado Care Worker Tax Credit"
+    defined_for = StateCode.CO
+    definition_period = YEAR
+    reference = "https://law.justia.com/codes/colorado/title-39/specific-taxes/income-tax/article-22/part-5/section-39-22-566/"

policyengine_us/variables/gov/states/co/tax/income/credits/care_worker/co_care_worker_credit_eligible_care_worker_count.py

@@ -0,0 +1,18 @@
+from policyengine_us.model_api import *
+
+
+class co_care_worker_credit_eligible_care_worker_count(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Number of eligible Care Workers for the Colorado Care Worker Tax Credit"
+    defined_for = StateCode.CO
+    definition_period = YEAR
+    reference = "https://law.justia.com/codes/colorado/title-39/specific-taxes/income-tax/article-22/part-5/section-39-22-566/"
+
+    def formula(tax_unit, period, parameters):
+        person = tax_unit.members
+        care_worker = person(
+            "co_care_worker_credit_eligible_care_worker", period
+        )
+        head_or_spouse = person("is_tax_unit_head_or_spouse", period)
+        return tax_unit.sum(care_worker & head_or_spouse)

policyengine_us/variables/gov/states/ga/tax/income/credits/ga_itemizer_credit.py

@@ -0,0 +1,19 @@
+from policyengine_us.model_api import *
+
+
+class ga_itemizer_credit(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Georgia itemizer tax credit"
+    unit = USD
+    definition_period = YEAR
+    reference = "https://law.justia.com/codes/georgia/2022/title-48/chapter-7/article-2/section-48-7-29-23/"
+    defined_for = StateCode.GA
+
+    def formula(tax_unit, period, parameters):
+        # Full-year and part-year residents who itemize their deductions
+        # are entitled to a credit up to $300 per taxpayer
+        itemizes = tax_unit("tax_unit_itemizes", period)
+        taxpayer_count = tax_unit("head_spouse_count", period)
+        p = parameters(period).gov.states.ga.tax.income.credits.itemizer
+        return where(itemizes, p.amount * taxpayer_count, 0)

policyengine_us/variables/gov/states/hi/tax/income/credits/cdcc/hi_cdcc.py

@@ -5,7 +5,7 @@ class hi_cdcc(Variable):
     value_type = float
     entity = TaxUnit
     label = "Hawaii child and dependent care credit"
-    defined_for = StateCode.HI
+    defined_for = "hi_cdcc_eligible"
     unit = USD
     definition_period = YEAR
     reference = "https://files.hawaii.gov/tax/legal/hrs/hrs_235.pdf#page=40"

policyengine_us/variables/gov/states/hi/tax/income/credits/cdcc/hi_cdcc_eligible.py

@@ -0,0 +1,14 @@
+from policyengine_us.model_api import *
+
+
+class hi_cdcc_eligible(Variable):
+    value_type = bool
+    entity = TaxUnit
+    label = "Hawaii child and dependent care credit eligible"
+    defined_for = StateCode.HI
+    definition_period = YEAR
+    reference = "https://law.justia.com/codes/hawaii/title-14/chapter-235/section-235-55-6/"
+
+    def formula(tax_unit, period, parameters):
+        count_cdcc_eligible = tax_unit("count_cdcc_eligible", period)
+        return count_cdcc_eligible > 0

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/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/territories/pr/tax/income/pr_income_tax.py

@@ -0,0 +1,14 @@
+from policyengine_us.model_api import *
+
+
+class pr_income_tax(Variable):
+    value_type = float
+    unit = USD
+    entity = TaxUnit
+    label = "Puerto Rico income tax"
+    definition_period = YEAR
+    reference = "https://hacienda.pr.gov/sites/default/files/individuals_2024_rev._jul_12_24_9-30-24_informative.pdf#page=3"
+    defined_for = StateCode.PR
+
+    adds = ["pr_regular_tax_before_credits"]
+    subtracts = ["pr_refundable_credits"]

policyengine_us/variables/gov/territories/pr/tax/income/pr_normal_tax.py

@@ -0,0 +1,16 @@
+from policyengine_us.model_api import *
+
+
+class pr_normal_tax(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Puerto Rico normal tax"
+    unit = USD
+    definition_period = YEAR
+    defined_for = StateCode.PR
+    reference = "https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1004/subchapter-a/30061/"
+
+    def formula(tax_unit, period, parameters):
+        p = parameters(period).gov.territories.pr.tax.income.tax_rate
+        net_income = tax_unit("pr_net_taxable_income", period)
+        return p.amount.calc(net_income)

policyengine_us/variables/gov/territories/pr/tax/income/pr_regular_tax_before_credits.py

@@ -0,0 +1,11 @@
+from policyengine_us.model_api import *
+
+
+class pr_regular_tax_before_credits(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Puerto Rico regular tax before credits"
+    unit = USD
+    definition_period = YEAR
+    defined_for = StateCode.PR
+    reference = "https://hacienda.pr.gov/sites/default/files/inst_individuals_2023.pdf#page=19"

policyengine_us/variables/gov/territories/pr/tax/income/taxable_income/pr_net_taxable_income.py

@@ -0,0 +1,11 @@
+from policyengine_us.model_api import *
+
+
+class pr_net_taxable_income(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Puerto Rico net taxable income"
+    reference = "https://hacienda.pr.gov/sites/default/files/individuals_2024_rev._jul_12_24_9-30-24_informative.pdf#page=2"
+    unit = USD
+    definition_period = YEAR
+    defined_for = StateCode.PR

{policyengine_us-1.426.0.dist-info → policyengine_us-1.439.0.dist-info}/METADATA

@@ -1,6 +1,6 @@
 Metadata-Version: 2.4
 Name: policyengine-us
-Version: 1.426.0
+Version: 1.439.0
 Summary: Add your description here.
 Author-email: PolicyEngine <hello@policyengine.org>
 License-File: LICENSE