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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

policyengine_us/variables/gov/states/nj/tax/income/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/joint_filing_credit/oh_joint_filing_credit_qualifying_income.py

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

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

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

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

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

policyengine_us/variables/gov/states/wa/dshs/tanf/benefit/wa_tanf_payment_standard.py

@@ -0,0 +1,22 @@
+from policyengine_us.model_api import *
+
+
+class wa_tanf_payment_standard(Variable):
+    value_type = float
+    entity = SPMUnit
+    label = "Washington TANF payment standard"
+    unit = USD
+    definition_period = MONTH
+    reference = "https://app.leg.wa.gov/wac/default.aspx?cite=388-478-0020"
+    defined_for = StateCode.WA
+
+    def formula(spm_unit, period, parameters):
+        # Get payment standard by family size per WAC 388-478-0020
+        p = parameters(period).gov.states.wa.dshs.tanf
+
+        # Get assistance unit size, capped at maximum table value (10)
+        size = spm_unit("spm_unit_size", period)
+        size_capped = min_(size, p.maximum_family_size)
+
+        # Look up payment standard for this family size
+        return p.payment_standard.amount[size_capped]

policyengine_us/variables/gov/states/wa/dshs/tanf/eligibility/wa_tanf_eligible.py

@@ -0,0 +1,42 @@
+from policyengine_us.model_api import *
+
+
+class wa_tanf_eligible(Variable):
+    value_type = bool
+    entity = SPMUnit
+    label = "Washington TANF eligible"
+    definition_period = MONTH
+    reference = "https://app.leg.wa.gov/wac/default.aspx?cite=388-400-0005"
+    defined_for = StateCode.WA
+
+    def formula(spm_unit, period, parameters):
+        person = spm_unit.members
+
+        # Must meet demographic requirements (minor child with deprived parent
+        # OR pregnant woman)
+        # Per WAC 388-400-0005, eligibility follows federal TANF demographic rules
+        demographic_eligible = spm_unit("is_demographic_tanf_eligible", period)
+
+        # Must have at least one U.S. citizen or qualified immigrant
+        # Per WAC 388-424-0001, follows federal immigration eligibility
+        has_citizen = spm_unit.any(
+            person("is_citizen_or_legal_immigrant", period)
+        )
+
+        # Must meet income eligibility (gross earned income < limit)
+        # Per WAC 388-478-0035
+        income_eligible = spm_unit("wa_tanf_income_eligible", period)
+
+        # Must meet resource eligibility (countable resources <= $6,000)
+        # Per WAC 388-470-0045
+        resources_eligible = spm_unit(
+            "wa_tanf_resources_eligible", period.this_year
+        )
+
+        # All requirements must be met
+        return (
+            demographic_eligible
+            & has_citizen
+            & income_eligible
+            & resources_eligible
+        )

policyengine_us/variables/gov/states/wa/dshs/tanf/eligibility/wa_tanf_income_eligible.py

@@ -0,0 +1,31 @@
+from policyengine_us.model_api import *
+
+
+class wa_tanf_income_eligible(Variable):
+    value_type = bool
+    entity = SPMUnit
+    label = "Washington TANF income eligible"
+    definition_period = MONTH
+    reference = (
+        "https://app.leg.wa.gov/wac/default.aspx?cite=388-478-0035",
+        "https://app.leg.wa.gov/wac/default.aspx?cite=388-450-0170",
+    )
+    defined_for = StateCode.WA
+
+    def formula(spm_unit, period, parameters):
+        # Get gross earned income from federal TANF variable
+        gross_earned = add(spm_unit, period, ["tanf_gross_earned_income"])
+
+        # Get maximum earned income limits by family size
+        # Per WAC 388-478-0035, these limits "include the $500 family
+        # earnings deduction" in their calculation
+        p = parameters(period).gov.states.wa.dshs.tanf
+
+        # Get household size, capped at maximum for which limits are defined
+        size = spm_unit("spm_unit_size", period)
+        size_capped = min_(size, p.maximum_family_size)
+
+        # Gross earned income must be at or below the limit
+        # Note: Unlike some states, WA tests GROSS income (not countable)
+        # against published limits that already factor in the $500 disregard
+        return gross_earned <= p.income.limit[size_capped]

policyengine_us/variables/gov/states/wa/dshs/tanf/income/wa_tanf_countable_earned_income.py

@@ -0,0 +1,33 @@
+from policyengine_us.model_api import *
+
+
+class wa_tanf_countable_earned_income(Variable):
+    value_type = float
+    entity = SPMUnit
+    label = "Washington TANF countable earned income"
+    unit = USD
+    definition_period = MONTH
+    reference = "https://app.leg.wa.gov/wac/default.aspx?cite=388-450-0170"
+    defined_for = StateCode.WA
+
+    def formula(spm_unit, period, parameters):
+        # Get gross earned income from federal TANF variable
+        gross_earned = add(spm_unit, period, ["tanf_gross_earned_income"])
+
+        # Apply earned income disregard per WAC 388-450-0170:
+        # "We start by deducting the first $500 of the total household's
+        # earned income. We then subtract 50% of the remaining monthly
+        # gross earned income."
+        p = parameters(
+            period
+        ).gov.states.wa.dshs.tanf.income.deductions.earned_income_disregard
+
+        # Step 1: Deduct flat $500 family earnings disregard
+        remainder = max_(gross_earned - p.amount, 0)
+
+        # Step 2: Subtract (disregard) 50% of remaining income
+        # Per WAC 388-450-0170(3): "subtract 50% of the remaining...income"
+        amount_disregarded = remainder * p.percentage_disregarded
+
+        # Countable earned income = remainder - amount disregarded
+        return remainder - amount_disregarded

policyengine_us/variables/gov/states/wa/dshs/tanf/income/wa_tanf_countable_income.py

@@ -0,0 +1,16 @@
+from policyengine_us.model_api import *
+
+
+class wa_tanf_countable_income(Variable):
+    value_type = float
+    entity = SPMUnit
+    label = "Washington TANF countable income"
+    unit = USD
+    definition_period = MONTH
+    reference = "https://app.leg.wa.gov/wac/default.aspx?cite=388-450-0165"
+    defined_for = StateCode.WA
+
+    adds = [
+        "wa_tanf_countable_earned_income",
+        "tanf_gross_unearned_income",
+    ]

policyengine_us/variables/gov/states/wa/dshs/tanf/wa_tanf.py

@@ -0,0 +1,34 @@
+from policyengine_us.model_api import *
+
+
+class wa_tanf(Variable):
+    value_type = float
+    entity = SPMUnit
+    label = "Washington Temporary Assistance for Needy Families (TANF)"
+    unit = USD
+    definition_period = MONTH
+    reference = (
+        "https://app.leg.wa.gov/wac/default.aspx?cite=388-478-0020",
+        "https://app.leg.wa.gov/wac/default.aspx?cite=388-450-0165",
+    )
+    defined_for = "wa_tanf_eligible"
+
+    def formula(spm_unit, period, parameters):
+        # Get payment standard based on assistance unit size
+        payment_standard = spm_unit("wa_tanf_payment_standard", period)
+
+        # Get countable income (after all disregards and deductions)
+        countable_income = spm_unit("wa_tanf_countable_income", period)
+
+        # Calculate benefit per WAC 388-450-0165:
+        # "The department calculates the amount of your cash assistance
+        # by subtracting your AU's countable income from the applicable
+        # payment standard."
+        grant_before_cap = max_(payment_standard - countable_income, 0)
+
+        # Apply maximum grant cap (unique to Washington)
+        # Per DSHS manual, grants cannot exceed $1,338
+        # regardless of family size (affects families of 8+)
+        p = parameters(period).gov.states.wa.dshs.tanf.payment_standard
+
+        return min_(grant_before_cap, p.maximum_amount)

policyengine_us/variables/gov/states/wa/dshs/tanf/wa_tanf_resources_eligible.py

@@ -6,9 +6,10 @@ class wa_tanf_resources_eligible(Variable):
     entity = SPMUnit
     label = "Washington TANF resources eligible"
     definition_period = YEAR
+    reference = "https://app.leg.wa.gov/wac/default.aspx?cite=388-470-0005"
     defined_for = StateCode.WA
 
     def formula(spm_unit, period, parameters):
-        p = parameters(period).gov.states.wa.dshs.tanf.eligibility.resources
+        p = parameters(period).gov.states.wa.dshs.tanf
         countable_resources = spm_unit("wa_tanf_countable_resources", period)
-        return countable_resources <= p.limit
+        return countable_resources <= p.resource_limit

policyengine_us/variables/gov/territories/pr/tax/income/gradual_adjustment/pr_gradual_adjustment_amount.py

@@ -0,0 +1,23 @@
+from policyengine_us.model_api import *
+
+
+class pr_gradual_adjustment_amount(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Puerto Rico gradual adjustment amount"
+    documentation = (
+        "An additional amount added to tax amount for high income filers."
+    )
+    unit = USD
+    definition_period = YEAR
+    defined_for = "pr_gradual_adjustment_eligible"
+    reference = "https://hacienda.pr.gov/sites/default/files/individuals_2024_rev._jul_12_24_9-30-24_informative.pdf#page=3"
+
+    def formula(tax_unit, period, parameters):
+        p = parameters(period).gov.territories.pr.tax.income.gradual_adjustment
+        net_taxable_income = tax_unit("pr_net_taxable_income", period)
+        amount = (net_taxable_income - p.threshold) * p.rate
+        exemptions = tax_unit("pr_exemptions", period)
+        limit = p.adjustment_limit_basis + p.exemption_rate * exemptions
+
+        return min_(amount, limit)

policyengine_us/variables/gov/territories/pr/tax/income/gradual_adjustment/pr_gradual_adjustment_eligible.py

@@ -0,0 +1,16 @@
+from policyengine_us.model_api import *
+
+
+class pr_gradual_adjustment_eligible(Variable):
+    value_type = bool
+    entity = TaxUnit
+    label = "Puerto Rico gradual adjustment eligibility"
+    definition_period = YEAR
+    defined_for = StateCode.PR
+    reference = "https://hacienda.pr.gov/sites/default/files/individuals_2024_rev._jul_12_24_9-30-24_informative.pdf#page=3"
+
+    def formula(tax_unit, period, parameters):
+        p = parameters(period).gov.territories.pr.tax.income.gradual_adjustment
+        net_taxable_income = tax_unit("pr_net_taxable_income", period)
+
+        return net_taxable_income > p.threshold

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

@@ -8,4 +8,14 @@ class pr_agi(Variable):
     unit = USD
     definition_period = YEAR
     defined_for = StateCode.PR
-    reference = "https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1005/subchapter-a/30103/"
+    reference = (
+        "https://hacienda.pr.gov/sites/default/files/individuals_2024_rev._jul_12_24_9-30-24_informative.pdf#page=2",
+        "https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1005/subchapter-a/30103/",
+    )
+
+    # Discrepancy: legal code defines Puerto Rico AGI as gross income minus deductions and exemptions, among other items
+    def formula(tax_unit, period, parameters):
+        # person = tax_unit.members
+        total_income = add(tax_unit, period, ["pr_gross_income"])
+        alimony_paid = add(tax_unit, period, ["alimony_expense"])
+        return max_(0, total_income - alimony_paid)

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

@@ -8,4 +8,14 @@ class pr_agi_person(Variable):
     unit = USD
     definition_period = YEAR
     defined_for = StateCode.PR
-    reference = "https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1005/subchapter-a/30103/"
+    reference = (
+        "https://hacienda.pr.gov/sites/default/files/individuals_2024_rev._jul_12_24_9-30-24_informative.pdf#page=2",
+        "https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1005/subchapter-a/30103/",
+    )
+
+    def formula(person, period, parameters):
+        filing_status = person.tax_unit("filing_status", period)
+        filing_statuses = filing_status.possible_values
+        agi_taxunit = person.tax_unit("pr_agi", period)
+        frac = where(filing_status == filing_statuses.JOINT, 0.5, 1.0)
+        return agi_taxunit * frac

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 +1,20 @@
+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"
+
+    def formula(tax_unit, period, parameters):
+        p = parameters(period).gov.territories.pr.tax.income.regular_tax
+        gross_income = tax_unit("pr_gross_income", period)
+        total_normal_tax = add(
+            tax_unit, period, ["pr_normal_tax", "pr_gradual_adjustment_amount"]
+        )
+
+        return total_normal_tax * p.percentage.calc(gross_income)

policyengine_us/variables/gov/territories/pr/tax/income/taxable_income/deductions/pr_deductions.py

@@ -0,0 +1,13 @@
+from policyengine_us.model_api import *
+
+
+class pr_deductions(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Puerto Rico deductions"
+    unit = USD
+    reference = "https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1005/subchapter-c/30135/"
+    definition_period = YEAR
+    defined_for = StateCode.PR
+
+    adds = "gov.territories.pr.tax.income.taxable_income.deductions.sources"

policyengine_us/variables/gov/territories/pr/tax/income/taxable_income/exemptions/pr_exemptions.py

@@ -0,0 +1,13 @@
+from policyengine_us.model_api import *
+
+
+class pr_exemptions(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Puerto Rico exemptions"
+    definition_period = YEAR
+    unit = USD
+    reference = "https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1005/subchapter-c/30138/"
+    defined_for = StateCode.PR
+
+    adds = "gov.territories.pr.tax.income.taxable_income.exemptions.sources"

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

@@ -0,0 +1,17 @@
+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
+
+    def formula(tax_unit, period, parameters):
+        agi = tax_unit("pr_agi", period)
+        exemptions = tax_unit("pr_exemptions", period)
+        deductions = tax_unit("pr_deductions", period)
+        return max_(0, agi - exemptions - deductions)

policyengine_us/variables/gov/usda/snap/eligibility/student/is_snap_higher_ed_student.py

@@ -0,0 +1,17 @@
+from policyengine_us.model_api import *
+
+
+class is_snap_higher_ed_student(Variable):
+    value_type = bool
+    entity = Person
+    label = "Is a higher education student for SNAP purposes"
+    definition_period = YEAR
+    reference = "https://www.law.cornell.edu/uscode/text/7/2015#e"
+
+    def formula(person, period, parameters):
+        # Students enrolled at least half-time in higher education
+        # The statute covers half-time or more enrollment
+        is_full_time_student = person("is_full_time_college_student", period)
+        is_part_time_student = person("is_part_time_college_student", period)
+
+        return is_full_time_student | is_part_time_student