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

policyengine_us/variables/gov/simulation/labor_supply_response/substitution_elasticity.py

@@ -7,18 +7,12 @@ class substitution_elasticity(Variable):
     label = "substitution 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.substitution
 
-        # Check for global override
         if p.all != 0:
             return p.all
 
@@ -36,7 +30,6 @@ class substitution_elasticity(Variable):
             1_726e3,
         ]
 
-        # Calculate earnings
         raw_earnings = add(
             person,
             period,
@@ -45,59 +38,41 @@ class substitution_elasticity(Variable):
                 "self_employment_income_before_lsr",
             ],
         )
-        # Use max_ to prevent negative earnings from causing issues
         earnings = max_(raw_earnings, 0)
-        # Use searchsorted with side='right' to bin earnings into deciles
-        # This gives decile numbers 1-10 directly without needing to add 1
-        earnings_decile = np.searchsorted(
-            EARNINGS_DECILE_MARKERS, earnings, side="right"
+        earnings_decile = (
+            np.searchsorted(EARNINGS_DECILE_MARKERS, earnings) + 1
         )
 
-        # Determine if primary earner (highest earner in tax unit)
         tax_unit = person.tax_unit
+        # Primary earner == highest earner in tax unit
         max_earnings_in_unit = tax_unit.max(earnings)
         is_primary_earner = earnings == max_earnings_in_unit
 
-        # Get base elasticity from position and decile
-        base_elasticity = np.zeros_like(earnings, dtype=float)
+        elasticities = np.zeros_like(earnings)
 
         # Handle zero earnings first
         zero_earnings = earnings == 0
-        base_elasticity[zero_earnings] = 0
+        elasticities[zero_earnings] = 0
 
-        # For non-zero earnings, assign base elasticities
+        # For non-zero earnings, assign elasticities
         non_zero_earnings = earnings > 0
 
         if np.any(non_zero_earnings):
-            # Primary earners by decile
-            for i in range(10):  # Iterate through deciles 1-10
-                decile_num = i + 1  # Decile numbers are 1-10
+            # First assign primary earner elasticities by decile
+            decile_elasticities = [
+                p.by_position_and_decile.primary._children[str(i + 1)]
+                for i in range(10)
+            ]
+            for i in range(10):
                 mask = (
                     non_zero_earnings
-                    & (earnings_decile == decile_num)
+                    & (earnings_decile == i + 1)
                     & is_primary_earner
                 )
-                if np.any(mask):
-                    # Access parameter using getattr to handle both normal and test scenarios
-                    decile_param = getattr(
-                        p.by_position_and_decile.primary, str(decile_num)
-                    )
-                    # Handle both Parameter objects and raw values (when overridden in tests)
-                    param_value = (
-                        decile_param(period)
-                        if callable(decile_param)
-                        else decile_param
-                    )
-                    base_elasticity[mask] = param_value
+                elasticities[mask] = decile_elasticities[i]
 
-            # Secondary earners get zero elasticity (only primary earners have non-zero values)
+            # Then assign secondary earner elasticity where applicable
+            secondary_mask = non_zero_earnings & ~is_primary_earner
+            elasticities[secondary_mask] = p.by_position_and_decile.secondary
 
-        # 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
+        return elasticities

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

@@ -0,0 +1,41 @@
+from policyengine_us.model_api import *
+
+
+class is_ssi_spousal_deeming_applies(Variable):
+    value_type = bool
+    entity = Person
+    label = "SSI spousal deeming applies"
+    definition_period = YEAR
+    reference = "https://www.law.cornell.edu/cfr/text/20/416.1163"
+    defined_for = "is_ssi_eligible_individual"
+    documentation = """
+    Returns True when spousal deeming applies according to 20 CFR §416.1163.
+
+    Spousal deeming applies when:
+    1. Person is an eligible individual (not part of an eligible couple)
+    2. Spouse is ineligible (not aged/blind/disabled)
+    3. Spouse's leftover income (after child allocations) exceeds the difference
+       between couple FBR and individual FBR
+
+    When deeming applies, the benefit calculation uses the couple FBR instead
+    of the individual FBR, recognizing that two people have higher expenses.
+    """
+
+    def formula(person, period, parameters):
+        # Get spouse's deemed income (after child allocations)
+        spouse_deemed_income = add(
+            person,
+            period,
+            [
+                "ssi_earned_income_deemed_from_ineligible_spouse",
+                "ssi_unearned_income_deemed_from_ineligible_spouse",
+            ],
+        )
+
+        # Compare to FBR differential (couple rate - individual rate)
+        p = parameters(period).gov.ssa.ssi.amount
+        diff = (p.couple - p.individual) * MONTHS_IN_YEAR
+
+        # Deeming applies when spouse's deemed income exceeds the differential
+        # Note: regulation says "not more than" means ≤, so we use > for deeming
+        return spouse_deemed_income > diff

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/ca/tax/income/alternative_minimum_tax/exemption/ca_amt_exemption.py

@@ -29,10 +29,12 @@ class ca_amt_exemption(Variable):
         reduced_amti_rate = reduced_amti * p_irs.phase_out.rate
         # Line 6
         adult_exemption = max_(exemption_max_amount - reduced_amti_rate, 0)
-        # Eligible children receive an increased exemption amount
+        # Eligible children receive an increased exemption amount.
+        # This applies when the HEAD of the tax unit is a child dependent.
         person = tax_unit.members
         eligible_child = person("is_child_dependent", period)
-        head_is_eligible_child = tax_unit.any(eligible_child)
+        is_head = person("is_tax_unit_head", period)
+        head_is_eligible_child = tax_unit.any(eligible_child & is_head)
         # Line 7
         exemption_amount_child = p_irs.child.amount
         # Line 8

policyengine_us/variables/gov/states/ca/tax/income/ca_income_tax.py

@@ -12,6 +12,7 @@ class ca_income_tax(Variable):
 
     adds = [
         "ca_income_tax_before_refundable_credits",
+        "ca_amt",
         "ca_mental_health_services_tax",
         "ca_use_tax",
     ]

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.non_joint,
+        )

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.non_joint
+        )
+        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/il/hfs/hbwd/asset/il_hbwd_countable_assets.py

@@ -0,0 +1,34 @@
+from policyengine_us.model_api import *
+
+
+class il_hbwd_countable_assets(Variable):
+    value_type = float
+    unit = USD
+    entity = Person
+    label = "Illinois Health Benefits for Workers with Disabilities countable assets"
+    definition_period = MONTH
+    reference = (
+        "https://www.law.cornell.edu/regulations/illinois/Ill-Admin-Code-tit-89-SS-120.381",
+        "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):
+        # HBWD exempt assets per § 120.381:
+        # - Primary residence (homestead)
+        # - Personal effects and household goods
+        # - One vehicle (full exemption if essential, $4,500 if not)
+        # - Life insurance ≤$1,500
+        # - Burial resources
+        # - Retirement accounts inaccessible before age 59.5
+        # - Medical savings accounts (26 USC 220)
+        # Currently only implementing vehicle exemption
+        # § 120.381 and § 113.141 have identical vehicle exemption rules,
+        # so using AABD vehicle calculation
+        cash_assets = person.spm_unit("spm_unit_cash_assets", period.this_year)
+        vehicle_value = person.spm_unit(
+            "il_aabd_countable_vehicle_value", period
+        )
+        # TODO: Implement homestead, retirement account, burial, and other exemptions
+        return cash_assets + vehicle_value

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

@@ -0,0 +1,20 @@
+from policyengine_us.model_api import *
+
+
+class il_hbwd_age_eligible(Variable):
+    value_type = bool
+    entity = Person
+    label = (
+        "Illinois Health Benefits for Workers with Disabilities age 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
+        age = person("monthly_age", period)
+        return p.age.calc(age)

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

@@ -0,0 +1,21 @@
+from policyengine_us.model_api import *
+
+
+class il_hbwd_asset_eligible(Variable):
+    value_type = bool
+    entity = Person
+    label = (
+        "Illinois Health Benefits for Workers with Disabilities asset 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
+        # Check countable assets against $25,000 limit
+        countable_assets = person("il_hbwd_countable_assets", period)
+        return countable_assets <= p.asset.limit

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_hbwd_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_immigration_status_eligible.py

@@ -0,0 +1,26 @@
+from policyengine_us.model_api import *
+
+
+class il_hbwd_immigration_status_eligible(Variable):
+    value_type = bool
+    entity = Person
+    label = "Illinois Health Benefits for Workers with Disabilities immigration status eligible"
+    definition_period = MONTH
+    reference = (
+        "https://www.law.cornell.edu/regulations/illinois/Ill-Admin-Code-tit-89-SS-120.310",
+        "https://www.law.cornell.edu/regulations/illinois/Ill-Admin-Code-tit-89-SS-120.510",
+    )
+    defined_for = StateCode.IL
+
+    def formula(person, period, parameters):
+        p = parameters(period).gov.states.il.hfs.hbwd.eligibility
+        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/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