policyengine-us 1.426.0__py3-none-any.whl → 1.449.6__py3-none-any.whl

policyengine_us/tests/policy/contrib/states/ut/ut_refundable_eitc.yaml

@@ -0,0 +1,214 @@
+- name: Single parent with child under max age - full EITC refundable
+  period: 2024
+  reforms: policyengine_us.reforms.states.ut.ut_refundable_eitc.ut_refundable_eitc
+  input:
+    gov.contrib.states.ut.eitc.in_effect: true
+    people:
+      parent:
+        age: 30
+      child:
+        age: 2
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [parent, child]
+        eitc: 5_000
+    households:
+      household:
+        members: [parent, child]
+        state_code: UT
+  output:
+    # Utah EITC = 20% of federal EITC = 0.2 * 5_000 = 1_000
+    # Since child is age 2 (at max_age threshold), full amount is refundable
+    ut_eitc: 1_000  # Total EITC
+    ut_refundable_eitc: 1_000
+    ut_non_refundable_eitc: 0  # Non-refundable portion is reduced to zero
+    ut_has_qualifying_child_for_refundable_eitc: true
+
+- name: Single parent with child at age 1
+  period: 2024
+  reforms: policyengine_us.reforms.states.ut.ut_refundable_eitc.ut_refundable_eitc
+  input:
+    gov.contrib.states.ut.eitc.in_effect: true
+    people:
+      parent:
+        age: 30
+      child:
+        age: 1
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [parent, child]
+        eitc: 3_000
+    households:
+      household:
+        members: [parent, child]
+        state_code: UT
+  output:
+    # Utah EITC = 20% of federal EITC = 0.2 * 3_000 = 600
+    ut_eitc: 600
+    ut_refundable_eitc: 600
+    ut_non_refundable_eitc: 0
+    ut_has_qualifying_child_for_refundable_eitc: true
+
+- name: Single parent with child age 3 - not eligible for refundable EITC
+  period: 2024
+  reforms: policyengine_us.reforms.states.ut.ut_refundable_eitc.ut_refundable_eitc
+  input:
+    gov.contrib.states.ut.eitc.in_effect: true
+    people:
+      parent:
+        age: 30
+      child:
+        age: 3
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [parent, child]
+        eitc: 4_000
+    households:
+      household:
+        members: [parent, child]
+        state_code: UT
+  output:
+    # Child is too old (max_age is 2)
+    # Utah EITC = 0.2 * 4_000 = 800
+    ut_eitc: 800
+    ut_refundable_eitc: 0
+    ut_non_refundable_eitc: 800  # Remains fully non-refundable
+    ut_has_qualifying_child_for_refundable_eitc: false
+
+- name: Single parent with multiple children, one qualifying
+  period: 2024
+  reforms: policyengine_us.reforms.states.ut.ut_refundable_eitc.ut_refundable_eitc
+  input:
+    gov.contrib.states.ut.eitc.in_effect: true
+    people:
+      parent:
+        age: 35
+      child1:
+        age: 1
+        is_tax_unit_dependent: true
+      child2:
+        age: 5
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [parent, child1, child2]
+        eitc: 6_000
+    households:
+      household:
+        members: [parent, child1, child2]
+        state_code: UT
+  output:
+    # Has at least one qualifying child, so full EITC is refundable
+    # Utah EITC = 0.2 * 6_000 = 1_200
+    ut_eitc: 1_200
+    ut_refundable_eitc: 1_200
+    ut_non_refundable_eitc: 0
+    ut_has_qualifying_child_for_refundable_eitc: true
+
+- name: Childless tax unit - not eligible
+  period: 2024
+  reforms: policyengine_us.reforms.states.ut.ut_refundable_eitc.ut_refundable_eitc
+  input:
+    gov.contrib.states.ut.eitc.in_effect: true
+    people:
+      person:
+        age: 30
+    tax_units:
+      tax_unit:
+        members: [person]
+        eitc: 500
+    households:
+      household:
+        members: [person]
+        state_code: UT
+  output:
+    # Utah EITC = 0.2 * 500 = 100 (all non-refundable)
+    ut_eitc: 100
+    ut_refundable_eitc: 0
+    ut_non_refundable_eitc: 100
+    ut_has_qualifying_child_for_refundable_eitc: false
+
+- name: Married couple with infant (age 0)
+  period: 2024
+  reforms: policyengine_us.reforms.states.ut.ut_refundable_eitc.ut_refundable_eitc
+  input:
+    gov.contrib.states.ut.eitc.in_effect: true
+    people:
+      parent1:
+        age: 28
+      parent2:
+        age: 30
+      child:
+        age: 0
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [parent1, parent2, child]
+        eitc: 7_000
+    households:
+      household:
+        members: [parent1, parent2, child]
+        state_code: UT
+  output:
+    # Utah EITC = 0.2 * 7_000 = 1_400
+    ut_eitc: 1_400
+    ut_refundable_eitc: 1_400
+    ut_non_refundable_eitc: 0
+    ut_has_qualifying_child_for_refundable_eitc: true
+
+- name: Tax unit with qualifying child but no federal EITC
+  period: 2024
+  reforms: policyengine_us.reforms.states.ut.ut_refundable_eitc.ut_refundable_eitc
+  input:
+    gov.contrib.states.ut.eitc.in_effect: true
+    people:
+      parent:
+        age: 30
+      child:
+        age: 2
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [parent, child]
+        eitc: 0
+    households:
+      household:
+        members: [parent, child]
+        state_code: UT
+  output:
+    # No federal EITC means no Utah EITC
+    ut_eitc: 0
+    ut_refundable_eitc: 0
+    ut_non_refundable_eitc: 0
+    ut_has_qualifying_child_for_refundable_eitc: true
+
+- name: Custom max_age parameter - child at age 4 qualifies
+  period: 2024
+  reforms: policyengine_us.reforms.states.ut.ut_refundable_eitc.ut_refundable_eitc
+  input:
+    gov.contrib.states.ut.eitc.in_effect: true
+    gov.contrib.states.ut.eitc.max_age: 4
+    people:
+      parent:
+        age: 30
+      child:
+        age: 4
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [parent, child]
+        eitc: 5_000
+    households:
+      household:
+        members: [parent, child]
+        state_code: UT
+  output:
+    # With max_age = 4, child age 4 qualifies
+    # Utah EITC = 0.2 * 5_000 = 1_000
+    ut_eitc: 1_000
+    ut_refundable_eitc: 1_000
+    ut_non_refundable_eitc: 0
+    ut_has_qualifying_child_for_refundable_eitc: true

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/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/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/simulation/labor_supply_response/income_elasticity.py

@@ -7,30 +7,4 @@ class income_elasticity(Variable):
     label = "income elasticity of labor supply"
     unit = "/1"
     definition_period = YEAR
-    reference = [
-        "https://www.cbo.gov/publication/43675",
-        "https://www.cbo.gov/publication/43676",
-        "https://academic.oup.com/restud/article-abstract/72/2/395/1558553",
-    ]
-
-    def formula(person, period, parameters):
-        p = parameters(
-            period
-        ).gov.simulation.labor_supply_responses.elasticities.income
-
-        # Check if global override is set
-        if p.all != 0:
-            return p.all
-
-        # Get base income elasticity
-        base_elasticity = p.base
-
-        # Apply age multiplier for individuals at or above age threshold
-        age = person("age", period.this_year)
-        age_multiplier = where(
-            age >= p.age_threshold,
-            p.age_multiplier_over_threshold,
-            1.0,  # No multiplier for under threshold
-        )
-
-        return base_elasticity * age_multiplier
+    adds = ["gov.simulation.labor_supply_responses.elasticities.income"]