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

This diff represents the content of publicly available package versions that have been released to one of the supported registries. The information contained in this diff is provided for informational purposes only and reflects changes between package versions as they appear in their respective public registries.
Files changed (325) hide show
  1. policyengine_us/parameters/calibration/gov/hhs/medicare/per_capita_cost.yaml +12 -0
  2. policyengine_us/parameters/gov/aca/state_rating_area_cost.yaml +511 -12
  3. policyengine_us/parameters/gov/contrib/congress/tlaib/{income_security_package → economic_dignity_for_all_agenda}/end_child_poverty_act/adult_dependent_credit/min_age.yaml +1 -1
  4. policyengine_us/parameters/gov/contrib/states/ri/ctc/young_child_boost/age_limit.yaml +9 -0
  5. policyengine_us/parameters/gov/contrib/states/ri/ctc/young_child_boost/amount.yaml +9 -0
  6. policyengine_us/parameters/gov/contrib/states/ri/dependent_exemption/amount.yaml +2 -2
  7. policyengine_us/parameters/gov/contrib/states/ut/eitc/in_effect.yaml +9 -0
  8. policyengine_us/parameters/gov/contrib/states/ut/eitc/max_age.yaml +9 -0
  9. policyengine_us/parameters/gov/hhs/medicaid/eligibility/categories/medically_needy/categories/child/child.yaml +0 -1
  10. policyengine_us/parameters/gov/hhs/medicaid/eligibility/categories/senior_or_disabled/income/limit/couple.yaml +60 -51
  11. policyengine_us/parameters/gov/hhs/medicaid/eligibility/categories/senior_or_disabled/income/limit/individual.yaml +60 -51
  12. policyengine_us/parameters/gov/hhs/medicare/part_a/deductible.yaml +13 -0
  13. policyengine_us/parameters/gov/hhs/medicare/part_a/default_quarters_of_coverage.yaml +10 -0
  14. policyengine_us/parameters/gov/hhs/medicare/part_a/full_premium.yaml +13 -0
  15. policyengine_us/parameters/gov/hhs/medicare/part_a/premium_free_quarters_threshold.yaml +10 -0
  16. policyengine_us/parameters/gov/hhs/medicare/part_a/reduced_premium.yaml +13 -0
  17. policyengine_us/parameters/gov/hhs/medicare/part_a/reduced_premium_quarters_threshold.yaml +10 -0
  18. policyengine_us/parameters/gov/hhs/medicare/part_b/base_premium.yaml +16 -0
  19. policyengine_us/parameters/gov/hhs/medicare/part_b/irmaa/head_of_household.yaml +50 -0
  20. policyengine_us/parameters/gov/hhs/medicare/part_b/irmaa/joint.yaml +49 -0
  21. policyengine_us/parameters/gov/hhs/medicare/part_b/irmaa/separate.yaml +30 -0
  22. policyengine_us/parameters/gov/hhs/medicare/part_b/irmaa/single.yaml +50 -0
  23. policyengine_us/parameters/gov/hhs/medicare/part_b/irmaa/surviving_spouse.yaml +49 -0
  24. policyengine_us/parameters/gov/hhs/tanf/cash/income/sources/earned.yaml +13 -0
  25. policyengine_us/parameters/gov/hhs/tanf/cash/income/sources/unearned.yaml +23 -0
  26. policyengine_us/parameters/gov/irs/credits/cdcc/eligibility/child_age.yaml +0 -1
  27. policyengine_us/parameters/gov/irs/credits/clean_vehicle/new/eligibility/min_kwh.yaml +0 -1
  28. policyengine_us/parameters/gov/irs/credits/clean_vehicle/used/eligibility/sale_price_limit.yaml +0 -1
  29. policyengine_us/parameters/gov/irs/credits/education/american_opportunity_credit/abolition.yaml +0 -1
  30. policyengine_us/parameters/gov/irs/credits/education/american_opportunity_credit/refundability.yaml +0 -1
  31. policyengine_us/parameters/gov/irs/credits/education/lifetime_learning_credit/abolition.yaml +0 -1
  32. policyengine_us/parameters/gov/irs/credits/education/lifetime_learning_credit/expense_limit.yaml +0 -1
  33. policyengine_us/parameters/gov/irs/credits/energy_efficient_home_improvement/cap/annual/advanced_main_air_circulating_fan.yaml +0 -1
  34. policyengine_us/parameters/gov/irs/credits/energy_efficient_home_improvement/cap/annual/door.yaml +0 -1
  35. policyengine_us/parameters/gov/irs/credits/energy_efficient_home_improvement/cap/annual/energy_efficient_central_air_conditioner.yaml +0 -1
  36. policyengine_us/parameters/gov/irs/credits/energy_efficient_home_improvement/cap/annual/heat_pump_heat_pump_water_heater_biomass_stove_boiler.yaml +0 -1
  37. policyengine_us/parameters/gov/irs/credits/energy_efficient_home_improvement/cap/annual/home_energy_audit.yaml +0 -1
  38. policyengine_us/parameters/gov/irs/credits/energy_efficient_home_improvement/cap/annual/qualified_furnace_or_hot_water_boiler.yaml +0 -1
  39. policyengine_us/parameters/gov/irs/credits/energy_efficient_home_improvement/cap/annual/roof.yaml +0 -1
  40. policyengine_us/parameters/gov/irs/credits/energy_efficient_home_improvement/cap/annual/total.yaml +0 -1
  41. policyengine_us/parameters/gov/irs/credits/energy_efficient_home_improvement/cap/annual/window.yaml +0 -1
  42. policyengine_us/parameters/gov/irs/credits/energy_efficient_home_improvement/cap/lifetime/total.yaml +0 -1
  43. policyengine_us/parameters/gov/irs/credits/energy_efficient_home_improvement/cap/lifetime/window.yaml +0 -1
  44. policyengine_us/parameters/gov/irs/credits/energy_efficient_home_improvement/in_effect.yaml +0 -1
  45. policyengine_us/parameters/gov/irs/credits/energy_efficient_home_improvement/qualified_expenditures/credits.yaml +0 -1
  46. policyengine_us/parameters/gov/irs/credits/energy_efficient_home_improvement/qualified_expenditures/heat_pump_heat_pump_water_heater_biomass_stove_boiler.yaml +0 -1
  47. policyengine_us/parameters/gov/irs/credits/energy_efficient_home_improvement/rates/home_energy_audit.yaml +0 -1
  48. policyengine_us/parameters/gov/irs/credits/energy_efficient_home_improvement/rates/improvements.yaml +0 -1
  49. policyengine_us/parameters/gov/irs/credits/energy_efficient_home_improvement/rates/property.yaml +0 -1
  50. policyengine_us/parameters/gov/irs/credits/premium_tax_credit/phase_out/ending_rate.yaml +0 -1
  51. policyengine_us/parameters/gov/irs/credits/premium_tax_credit/phase_out/starting_rate.yaml +0 -1
  52. policyengine_us/parameters/gov/irs/credits/recovery_rebate_credit/arpa/max/adult.yaml +0 -1
  53. policyengine_us/parameters/gov/irs/credits/recovery_rebate_credit/arpa/max/dependent.yaml +0 -1
  54. policyengine_us/parameters/gov/irs/credits/recovery_rebate_credit/arpa/phase_out/length.yaml +0 -1
  55. policyengine_us/parameters/gov/irs/credits/recovery_rebate_credit/arpa/phase_out/threshold.yaml +0 -1
  56. policyengine_us/parameters/gov/irs/credits/recovery_rebate_credit/caa/max/adult.yaml +0 -1
  57. policyengine_us/parameters/gov/irs/credits/recovery_rebate_credit/caa/max/child.yaml +0 -1
  58. policyengine_us/parameters/gov/irs/credits/recovery_rebate_credit/caa/phase_out/rate.yaml +0 -1
  59. policyengine_us/parameters/gov/irs/credits/recovery_rebate_credit/caa/phase_out/threshold.yaml +0 -1
  60. policyengine_us/parameters/gov/irs/credits/recovery_rebate_credit/cares/max/adult.yaml +0 -1
  61. policyengine_us/parameters/gov/irs/credits/recovery_rebate_credit/cares/max/child.yaml +0 -1
  62. policyengine_us/parameters/gov/irs/credits/recovery_rebate_credit/cares/phase_out/rate.yaml +0 -1
  63. policyengine_us/parameters/gov/irs/credits/recovery_rebate_credit/cares/phase_out/threshold.yaml +0 -1
  64. policyengine_us/parameters/gov/irs/credits/residential_clean_energy/applicable_percentage.yaml +0 -1
  65. policyengine_us/parameters/gov/irs/credits/residential_clean_energy/elements.yaml +0 -1
  66. policyengine_us/parameters/gov/irs/credits/residential_clean_energy/fuel_cell_cap_per_kw.yaml +0 -1
  67. policyengine_us/parameters/gov/irs/deductions/standard/aged_or_blind/age_threshold.yaml +0 -1
  68. policyengine_us/parameters/gov/irs/payroll/medicare/additional/exclusion.yaml +0 -1
  69. policyengine_us/parameters/gov/local/ny/mamdani_income_tax/in_effect.yaml +10 -0
  70. policyengine_us/parameters/gov/local/ny/mamdani_income_tax/rate.yaml +18 -0
  71. policyengine_us/parameters/gov/simulation/labor_supply_responses/elasticities/README.md +1 -206
  72. policyengine_us/parameters/gov/simulation/labor_supply_responses/elasticities/{income/all.yaml → income.yaml} +1 -1
  73. policyengine_us/parameters/gov/simulation/labor_supply_responses/elasticities/substitution.yaml +70 -0
  74. policyengine_us/parameters/gov/states/ar/tax/income/rates/main/reduction.yaml +30 -0
  75. policyengine_us/parameters/gov/states/co/tax/income/credits/care_worker/amount/joint.yaml +10 -0
  76. policyengine_us/parameters/gov/states/co/tax/income/credits/care_worker/amount/non_joint.yaml +10 -0
  77. policyengine_us/parameters/gov/states/co/tax/income/credits/care_worker/income_limit/joint.yaml +10 -0
  78. policyengine_us/parameters/gov/states/co/tax/income/credits/care_worker/income_limit/non_joint.yaml +10 -0
  79. policyengine_us/parameters/gov/states/co/tax/income/credits/refundable.yaml +10 -0
  80. policyengine_us/parameters/gov/states/ga/tax/income/credits/itemizer/amount.yaml +14 -0
  81. policyengine_us/parameters/gov/states/ga/tax/income/credits/non_refundable.yaml +9 -0
  82. policyengine_us/parameters/gov/states/hi/tax/income/alternative_tax/availability.yaml +2 -3
  83. policyengine_us/parameters/gov/states/il/hfs/README.md +1 -0
  84. policyengine_us/parameters/gov/states/il/hfs/hbwd/README.md +1 -0
  85. policyengine_us/parameters/gov/states/il/hfs/hbwd/eligibility/age.yaml +25 -0
  86. policyengine_us/parameters/gov/states/il/hfs/hbwd/eligibility/asset/limit.yaml +15 -0
  87. policyengine_us/parameters/gov/states/il/hfs/hbwd/eligibility/income/limit.yaml +15 -0
  88. policyengine_us/parameters/gov/states/il/hfs/hbwd/eligibility/income/sources/earned.yaml +13 -0
  89. policyengine_us/parameters/gov/states/il/hfs/hbwd/eligibility/income/sources/unearned.yaml +25 -0
  90. policyengine_us/parameters/gov/states/il/hfs/hbwd/eligibility/qualified_noncitizen_statuses.yaml +21 -0
  91. policyengine_us/parameters/gov/states/il/hfs/hbwd/premium/earned.yaml +96 -0
  92. policyengine_us/parameters/gov/states/il/hfs/hbwd/premium/unearned.yaml +96 -0
  93. policyengine_us/parameters/gov/states/mt/tax/income/deductions/itemized/spouse_allocation_rate.yaml +13 -0
  94. policyengine_us/parameters/gov/states/pa/tax/income/credits/eitc/match.yaml +10 -0
  95. policyengine_us/parameters/gov/states/pa/tax/income/credits/refundable.yaml +6 -0
  96. policyengine_us/parameters/gov/states/va/tax/income/credits/non_refundable.yaml +1 -1
  97. policyengine_us/parameters/gov/states/wa/dshs/tanf/income/deductions/earned_income_disregard/amount.yaml +14 -0
  98. policyengine_us/parameters/gov/states/wa/dshs/tanf/income/deductions/earned_income_disregard/percentage_disregarded.yaml +14 -0
  99. policyengine_us/parameters/gov/states/wa/dshs/tanf/income/limit.yaml +36 -0
  100. policyengine_us/parameters/gov/states/wa/dshs/tanf/maximum_family_size.yaml +14 -0
  101. policyengine_us/parameters/gov/states/wa/dshs/tanf/payment_standard/amount.yaml +32 -0
  102. policyengine_us/parameters/gov/states/wa/dshs/tanf/payment_standard/maximum_amount.yaml +12 -0
  103. policyengine_us/parameters/gov/states/wa/dshs/tanf/resource_limit.yaml +15 -0
  104. policyengine_us/parameters/gov/territories/pr/tax/income/credits/refundable.yaml +2 -0
  105. policyengine_us/parameters/gov/territories/pr/tax/income/gradual_adjustment/adjustment_limit_basis.yaml +12 -0
  106. policyengine_us/parameters/gov/territories/pr/tax/income/gradual_adjustment/exemption_rate.yaml +13 -0
  107. policyengine_us/parameters/gov/territories/pr/tax/income/gradual_adjustment/rate.yaml +12 -0
  108. policyengine_us/parameters/gov/territories/pr/tax/income/gradual_adjustment/threshold.yaml +13 -0
  109. policyengine_us/parameters/gov/territories/pr/tax/income/regular_tax/percentage.yaml +21 -0
  110. policyengine_us/parameters/gov/territories/pr/tax/income/tax_rate/amount.yaml +35 -0
  111. policyengine_us/parameters/gov/territories/pr/tax/income/taxable_income/deductions/sources.yaml +18 -0
  112. policyengine_us/parameters/gov/territories/pr/tax/income/taxable_income/exemptions/sources.yaml +15 -0
  113. policyengine_us/parameters/gov/usda/snap/student/child_age_limit/single_parent.yaml +12 -0
  114. policyengine_us/parameters/gov/usda/snap/student/child_age_limit/two_parent.yaml +12 -0
  115. policyengine_us/parameters/gov/usda/snap/work_requirements/general/age_threshold/caring_dependent_child.yaml +1 -1
  116. policyengine_us/parameters/gov/usda/snap/work_requirements/general/age_threshold/exempted.yaml +1 -1
  117. policyengine_us/parameters/gov/usda/snap/work_requirements/general/weekly_hours_threshold.yaml +1 -1
  118. policyengine_us/parameters/simulation/disabled_programs.yaml +0 -1
  119. policyengine_us/reforms/congress/tlaib/__init__.py +4 -3
  120. policyengine_us/reforms/congress/tlaib/economic_dignity_for_all_agenda/__init__.py +9 -0
  121. policyengine_us/reforms/congress/tlaib/economic_dignity_for_all_agenda/edaa_end_child_poverty_act.py +237 -0
  122. policyengine_us/reforms/local/ny/__init__.py +4 -0
  123. policyengine_us/reforms/local/ny/mamdani_income_tax.py +84 -0
  124. policyengine_us/reforms/reforms.py +19 -4
  125. policyengine_us/reforms/states/ri/ctc/ri_ctc_reform.py +32 -1
  126. policyengine_us/reforms/states/ri/exemption/ri_exemption_reform.py +26 -5
  127. policyengine_us/reforms/states/ut/__init__.py +3 -0
  128. policyengine_us/reforms/states/ut/ut_refundable_eitc.py +118 -0
  129. policyengine_us/tests/policy/baseline/gov/ed/pell_grant/pell_grant_simplified_formula_applies.yaml +1 -1
  130. policyengine_us/tests/policy/baseline/gov/hhs/medicare/costs/medicare_cost.yaml +65 -0
  131. policyengine_us/tests/policy/baseline/gov/hhs/medicare/eligibility/base_part_a_premium.yaml +35 -0
  132. policyengine_us/tests/policy/baseline/gov/hhs/medicare/eligibility/base_part_b_premium.yaml +15 -0
  133. policyengine_us/tests/policy/baseline/gov/hhs/medicare/eligibility/income_adjusted_part_b_premium.yaml +77 -0
  134. policyengine_us/tests/policy/baseline/gov/hhs/tanf/tanf_fpg.yaml +53 -0
  135. policyengine_us/tests/policy/baseline/gov/irs/tax/federal_income/alternative_minimum_tax/exemption/amt_exemption.yaml +68 -0
  136. policyengine_us/tests/policy/baseline/gov/irs/tax/federal_income/alternative_minimum_tax/integration.yaml +26 -0
  137. policyengine_us/tests/policy/baseline/gov/simulation/labor_supply_response/income_elasticity.yaml +6 -12
  138. policyengine_us/tests/policy/baseline/gov/simulation/labor_supply_response/labor_supply_behavioral_response.yaml +24 -2
  139. policyengine_us/tests/policy/baseline/gov/simulation/labor_supply_response/substitution_elasticity.yaml +35 -10
  140. policyengine_us/tests/policy/baseline/gov/ssa/ssi/integration_tests.yaml +150 -4
  141. policyengine_us/tests/policy/baseline/gov/states/ar/tax/income/integration.yaml +35 -0
  142. policyengine_us/tests/policy/baseline/gov/states/co/tax/income/additions/federal_deduction/co_federal_deduction_addback.yaml +2 -2
  143. policyengine_us/tests/policy/baseline/gov/states/co/tax/income/credits/care_worker/co_care_worker_credit.yaml +64 -0
  144. policyengine_us/tests/policy/baseline/gov/states/co/tax/income/credits/care_worker/co_care_worker_credit_eligible.yaml +122 -0
  145. policyengine_us/tests/policy/baseline/gov/states/co/tax/income/credits/care_worker/co_care_worker_credit_eligible_care_worker_count.yaml +65 -0
  146. policyengine_us/tests/policy/baseline/gov/states/ga/tax/income/credits/ga_itemizer_credit.yaml +44 -0
  147. policyengine_us/tests/policy/baseline/gov/states/hi/tax/income/alternative_tax/hi_alternative_tax_on_capital_gains_eligible.yaml +0 -8
  148. policyengine_us/tests/policy/baseline/gov/states/hi/tax/income/credits/cdcc/hi_cdcc.yaml +4 -0
  149. policyengine_us/tests/policy/baseline/gov/states/hi/tax/income/credits/cdcc/hi_cdcc_eligible.yaml +15 -0
  150. policyengine_us/tests/policy/baseline/gov/states/hi/tax/income/integration.yaml +96 -0
  151. policyengine_us/tests/policy/baseline/gov/states/il/hfs/hbwd/asset/il_hbwd_countable_assets.yaml +23 -0
  152. policyengine_us/tests/policy/baseline/gov/states/il/hfs/hbwd/eligibility/il_hbwd_age_eligible.yaml +39 -0
  153. policyengine_us/tests/policy/baseline/gov/states/il/hfs/hbwd/eligibility/il_hbwd_asset_eligible.yaml +31 -0
  154. policyengine_us/tests/policy/baseline/gov/states/il/hfs/hbwd/eligibility/il_hbwd_disability_eligible.yaml +35 -0
  155. policyengine_us/tests/policy/baseline/gov/states/il/hfs/hbwd/eligibility/il_hbwd_eligible.yaml +65 -0
  156. policyengine_us/tests/policy/baseline/gov/states/il/hfs/hbwd/eligibility/il_hbwd_employment_eligible.yaml +34 -0
  157. policyengine_us/tests/policy/baseline/gov/states/il/hfs/hbwd/eligibility/il_hbwd_immigration_status_eligible.yaml +47 -0
  158. policyengine_us/tests/policy/baseline/gov/states/il/hfs/hbwd/eligibility/il_hbwd_income_eligible.yaml +25 -0
  159. policyengine_us/tests/policy/baseline/gov/states/il/hfs/hbwd/il_hbwd_person.yaml +34 -0
  160. policyengine_us/tests/policy/baseline/gov/states/il/hfs/hbwd/il_hbwd_premium.yaml +84 -0
  161. policyengine_us/tests/policy/baseline/gov/states/il/hfs/hbwd/integration.yaml +183 -0
  162. policyengine_us/tests/policy/baseline/gov/states/ma/dta/ssp/ma_state_supplement.yaml +2 -0
  163. policyengine_us/tests/policy/baseline/gov/states/mo/tax/income/deductions/mo_federal_income_tax_deduction.yaml +2 -14
  164. policyengine_us/tests/policy/baseline/gov/states/mo/tax/income/deductions/mo_pension_and_ss_or_ssd_deduction/mo_pension_and_ss_or_ssd_deduction_section_a.yaml +2 -2
  165. policyengine_us/tests/policy/baseline/gov/states/mo/tax/income/deductions/mo_pension_and_ss_or_ssd_deduction/mo_pension_and_ss_or_ssd_deduction_section_b.yaml +1 -1
  166. policyengine_us/tests/policy/baseline/gov/states/mo/tax/income/deductions/mo_pension_and_ss_or_ssd_deduction/mo_pension_and_ss_or_ssd_deduction_section_c.yaml +1 -1
  167. policyengine_us/tests/policy/baseline/gov/states/nc/tax/income/deductions/nc_itemized_deductions.yaml +2 -2
  168. policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/credits/cdcc/nj_cdcc.yaml +8 -8
  169. policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/integation.yaml +57 -0
  170. policyengine_us/tests/policy/baseline/gov/states/oh/tax/income/credits/joint_filing_credit/oh_joint_filing_credit_qualifying_income.yaml +29 -0
  171. policyengine_us/tests/policy/baseline/gov/states/oh/tax/income/credits/oh_cdcc.yaml +4 -4
  172. policyengine_us/tests/policy/baseline/gov/states/oh/tax/income/integration.yaml +141 -0
  173. policyengine_us/tests/policy/baseline/gov/states/pa/tax/income/credits/pa_eitc.yaml +26 -0
  174. policyengine_us/tests/policy/baseline/gov/states/ut/tax/income/credits/ss_benefits_credit/ut_ss_benefits_credit_max.yaml +5 -5
  175. policyengine_us/tests/policy/baseline/gov/states/wa/dshs/tanf/benefit/wa_tanf_payment_standard.yaml +48 -0
  176. policyengine_us/tests/policy/baseline/gov/states/wa/dshs/tanf/eligibility/wa_tanf_eligible.yaml +65 -0
  177. policyengine_us/tests/policy/baseline/gov/states/wa/dshs/tanf/eligibility/wa_tanf_income_eligible.yaml +96 -0
  178. policyengine_us/tests/policy/baseline/gov/states/wa/dshs/tanf/income/wa_tanf_countable_earned_income.yaml +70 -0
  179. policyengine_us/tests/policy/baseline/gov/states/wa/dshs/tanf/integration.yaml +676 -0
  180. policyengine_us/tests/policy/baseline/gov/states/wa/dshs/tanf/wa_tanf.yaml +102 -0
  181. policyengine_us/tests/policy/baseline/gov/states/wa/dshs/tanf/wa_tanf_resources_eligible.yaml +6 -7
  182. policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/gradual_adjustment/pr_gradual_adjustment_amount.yaml +29 -0
  183. policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/gradual_adjustment/pr_gradual_adjustment_eligible.yaml +15 -0
  184. policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/pr_agi.yaml +17 -0
  185. policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/pr_agi_person.yaml +17 -0
  186. policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/pr_normal_tax.yaml +31 -0
  187. policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/pr_tax_before_credits.yaml +19 -0
  188. policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/taxable_income/pr_net_taxable_income.yaml +26 -0
  189. policyengine_us/tests/policy/baseline/gov/test_categorical_eligibility_vectorization.yaml +41 -0
  190. policyengine_us/tests/policy/baseline/gov/usda/snap/eligibility/student/is_snap_higher_ed_student.yaml +23 -0
  191. policyengine_us/tests/policy/baseline/gov/usda/snap/eligibility/student/is_snap_ineligible_student.yaml +75 -4
  192. policyengine_us/tests/policy/baseline/gov/usda/snap/eligibility/student/meets_snap_parent_exception.yaml +345 -0
  193. policyengine_us/tests/policy/baseline/gov/usda/snap/eligibility/student/meets_snap_work_exception.yaml +47 -0
  194. policyengine_us/tests/policy/baseline/gov/usda/snap/income/federal_work_study_income_exclusion.yaml +24 -0
  195. policyengine_us/tests/policy/baseline/gov/usda/snap/income/snap_countable_earner.yaml +25 -0
  196. policyengine_us/tests/policy/baseline/gov/usda/wic/integration.yaml +181 -0
  197. policyengine_us/tests/policy/baseline/gov/usda/wic/is_wic_at_nutritional_risk.yaml +33 -0
  198. policyengine_us/tests/policy/baseline/gov/usda/wic/is_wic_eligible.yaml +28 -15
  199. policyengine_us/tests/policy/baseline/household/demographic/geographic/state_group.yaml +21 -0
  200. policyengine_us/tests/policy/contrib/congress/tlaib/economic_dignity_for_all_agenda/edaa_end_child_poverty_act.yaml +198 -0
  201. policyengine_us/tests/policy/contrib/local/ny/nyc_mamdani_income_tax.yaml +51 -0
  202. policyengine_us/tests/policy/contrib/states/ri/ctc_reform_test.yaml +144 -0
  203. policyengine_us/tests/policy/contrib/states/ri/exemption_reform_test.yaml +2 -2
  204. policyengine_us/tests/policy/contrib/states/ut/ut_refundable_eitc.yaml +214 -0
  205. policyengine_us/variables/gov/ed/is_federal_work_study_participant.py +9 -0
  206. policyengine_us/variables/gov/ed/pell_grant/efc/pell_grant_simplified_formula_applies.py +1 -2
  207. policyengine_us/variables/gov/fcc/lifeline/is_lifeline_eligible.py +2 -2
  208. policyengine_us/variables/gov/hhs/head_start/early_head_start.py +2 -1
  209. policyengine_us/variables/gov/hhs/head_start/head_start.py +2 -1
  210. policyengine_us/variables/gov/hhs/head_start/is_head_start_categorically_eligible.py +1 -3
  211. policyengine_us/variables/gov/hhs/medicare/costs/medicare_cost.py +30 -0
  212. policyengine_us/variables/gov/hhs/medicare/costs/medicare_enrolled.py +14 -0
  213. policyengine_us/variables/gov/hhs/medicare/eligibility/part_a/base_part_a_premium.py +32 -0
  214. policyengine_us/variables/gov/hhs/medicare/eligibility/part_a/is_premium_free_part_a.py +22 -0
  215. policyengine_us/variables/gov/hhs/medicare/eligibility/part_a/medicare_quarters_of_coverage.py +16 -0
  216. policyengine_us/variables/gov/hhs/medicare/eligibility/part_b/base_part_b_premium.py +16 -0
  217. policyengine_us/variables/gov/hhs/medicare/eligibility/part_b/income_adjusted_part_b_premium.py +55 -0
  218. policyengine_us/variables/gov/hhs/tanf/cash/income/tanf_gross_earned_income.py +13 -0
  219. policyengine_us/variables/gov/hhs/tanf/cash/income/tanf_gross_unearned_income.py +13 -0
  220. policyengine_us/variables/gov/hhs/tanf/tanf_fpg.py +28 -0
  221. policyengine_us/variables/gov/irs/tax/federal_income/alternative_minimum_tax/exemption/amt_exemption.py +47 -0
  222. policyengine_us/variables/gov/irs/tax/federal_income/alternative_minimum_tax/income/amt_income_less_exemptions.py +4 -22
  223. policyengine_us/variables/gov/simulation/labor_supply_response/income_elasticity.py +1 -27
  224. policyengine_us/variables/gov/simulation/labor_supply_response/substitution_elasticity.py +18 -43
  225. policyengine_us/variables/gov/ssa/ssi/eligibility/income/deemed/from_ineligible_spouse/is_ssi_spousal_deeming_applies.py +41 -0
  226. policyengine_us/variables/gov/ssa/ssi/eligibility/income/deemed/from_ineligible_spouse/ssi_income_deemed_from_ineligible_spouse.py +20 -20
  227. policyengine_us/variables/gov/ssa/ssi/ssi.py +22 -1
  228. policyengine_us/variables/gov/ssa/ssi/ssi_amount_if_eligible.py +26 -4
  229. policyengine_us/variables/gov/states/ca/cpuc/care/eligibility/ca_care_categorically_eligible.py +2 -2
  230. policyengine_us/variables/gov/states/ca/tax/income/alternative_minimum_tax/exemption/ca_amt_exemption.py +4 -2
  231. policyengine_us/variables/gov/states/ca/tax/income/ca_income_tax.py +1 -0
  232. policyengine_us/variables/gov/states/co/tax/income/credits/care_worker/co_care_worker_credit.py +26 -0
  233. policyengine_us/variables/gov/states/co/tax/income/credits/care_worker/co_care_worker_credit_eligible.py +27 -0
  234. policyengine_us/variables/gov/states/co/tax/income/credits/care_worker/co_care_worker_credit_eligible_care_worker.py +10 -0
  235. policyengine_us/variables/gov/states/co/tax/income/credits/care_worker/co_care_worker_credit_eligible_care_worker_count.py +18 -0
  236. policyengine_us/variables/gov/states/ga/tax/income/credits/ga_itemizer_credit.py +19 -0
  237. policyengine_us/variables/gov/states/hi/tax/income/credits/cdcc/hi_cdcc.py +1 -1
  238. policyengine_us/variables/gov/states/hi/tax/income/credits/cdcc/hi_cdcc_eligible.py +14 -0
  239. policyengine_us/variables/gov/states/il/hfs/hbwd/asset/il_hbwd_countable_assets.py +34 -0
  240. policyengine_us/variables/gov/states/il/hfs/hbwd/eligibility/il_hbwd_age_eligible.py +20 -0
  241. policyengine_us/variables/gov/states/il/hfs/hbwd/eligibility/il_hbwd_asset_eligible.py +21 -0
  242. policyengine_us/variables/gov/states/il/hfs/hbwd/eligibility/il_hbwd_disability_eligible.py +20 -0
  243. policyengine_us/variables/gov/states/il/hfs/hbwd/eligibility/il_hbwd_eligible.py +33 -0
  244. policyengine_us/variables/gov/states/il/hfs/hbwd/eligibility/il_hbwd_employment_eligible.py +25 -0
  245. policyengine_us/variables/gov/states/il/hfs/hbwd/eligibility/il_hbwd_immigration_status_eligible.py +26 -0
  246. policyengine_us/variables/gov/states/il/hfs/hbwd/eligibility/il_hbwd_income_eligible.py +23 -0
  247. policyengine_us/variables/gov/states/il/hfs/hbwd/il_hbwd.py +17 -0
  248. policyengine_us/variables/gov/states/il/hfs/hbwd/il_hbwd_person.py +24 -0
  249. policyengine_us/variables/gov/states/il/hfs/hbwd/il_hbwd_premium.py +23 -0
  250. policyengine_us/variables/gov/states/il/hfs/hbwd/income/earned/il_hbwd_countable_earned_income.py +24 -0
  251. policyengine_us/variables/gov/states/il/hfs/hbwd/income/earned/il_hbwd_gross_earned_income.py +16 -0
  252. policyengine_us/variables/gov/states/il/hfs/hbwd/income/il_hbwd_countable_income.py +21 -0
  253. policyengine_us/variables/gov/states/il/hfs/hbwd/income/unearned/il_hbwd_countable_unearned_income.py +16 -0
  254. policyengine_us/variables/gov/states/ma/dta/ssp/ma_state_supplement.py +1 -0
  255. policyengine_us/variables/gov/states/mt/tax/income/deductions/itemized/general/mt_itemized_deductions_indiv.py +3 -2
  256. policyengine_us/variables/gov/states/nj/tax/income/credits/cdcc/nj_cdcc.py +2 -2
  257. policyengine_us/variables/gov/states/oh/tax/income/credits/joint_filing_credit/oh_joint_filing_credit_qualifying_income.py +7 -3
  258. policyengine_us/variables/gov/states/oh/tax/income/credits/oh_cdcc.py +2 -2
  259. policyengine_us/variables/gov/states/pa/tax/income/credits/pa_eitc.py +16 -0
  260. policyengine_us/variables/gov/states/wa/dshs/tanf/benefit/wa_tanf_payment_standard.py +22 -0
  261. policyengine_us/variables/gov/states/wa/dshs/tanf/eligibility/wa_tanf_eligible.py +42 -0
  262. policyengine_us/variables/gov/states/wa/dshs/tanf/eligibility/wa_tanf_income_eligible.py +31 -0
  263. policyengine_us/variables/gov/states/wa/dshs/tanf/income/wa_tanf_countable_earned_income.py +33 -0
  264. policyengine_us/variables/gov/states/wa/dshs/tanf/income/wa_tanf_countable_income.py +16 -0
  265. policyengine_us/variables/gov/states/wa/dshs/tanf/wa_tanf.py +34 -0
  266. policyengine_us/variables/gov/states/wa/dshs/tanf/wa_tanf_resources_eligible.py +3 -2
  267. policyengine_us/variables/gov/territories/pr/tax/income/gradual_adjustment/pr_gradual_adjustment_amount.py +23 -0
  268. policyengine_us/variables/gov/territories/pr/tax/income/gradual_adjustment/pr_gradual_adjustment_eligible.py +16 -0
  269. policyengine_us/variables/gov/territories/pr/tax/income/pr_agi.py +11 -1
  270. policyengine_us/variables/gov/territories/pr/tax/income/pr_agi_person.py +11 -1
  271. policyengine_us/variables/gov/territories/pr/tax/income/pr_income_tax.py +14 -0
  272. policyengine_us/variables/gov/territories/pr/tax/income/pr_normal_tax.py +16 -0
  273. policyengine_us/variables/gov/territories/pr/tax/income/pr_regular_tax_before_credits.py +20 -0
  274. policyengine_us/variables/gov/territories/pr/tax/income/taxable_income/deductions/pr_deductions.py +13 -0
  275. policyengine_us/variables/gov/territories/pr/tax/income/taxable_income/exemptions/pr_exemptions.py +13 -0
  276. policyengine_us/variables/gov/territories/pr/tax/income/taxable_income/pr_net_taxable_income.py +17 -0
  277. policyengine_us/variables/gov/usda/snap/eligibility/student/is_snap_higher_ed_student.py +17 -0
  278. policyengine_us/variables/gov/usda/snap/eligibility/student/is_snap_ineligible_student.py +47 -15
  279. policyengine_us/variables/gov/usda/snap/eligibility/student/meets_snap_parent_exception.py +42 -0
  280. policyengine_us/variables/gov/usda/snap/eligibility/student/meets_snap_work_exception.py +22 -0
  281. policyengine_us/variables/gov/usda/snap/income/snap_countable_earner.py +13 -2
  282. policyengine_us/variables/gov/usda/wic/is_wic_at_nutritional_risk.py +3 -10
  283. policyengine_us/variables/gov/usda/wic/is_wic_eligible.py +10 -1
  284. policyengine_us/variables/household/demographic/geographic/state_group.py +8 -5
  285. policyengine_us/variables/household/demographic/person/is_part_time_college_student.py +9 -0
  286. {policyengine_us-1.426.0.dist-info → policyengine_us-1.449.6.dist-info}/METADATA +1 -1
  287. {policyengine_us-1.426.0.dist-info → policyengine_us-1.449.6.dist-info}/RECORD +300 -161
  288. {policyengine_us-1.426.0.dist-info → policyengine_us-1.449.6.dist-info}/WHEEL +1 -1
  289. policyengine_us/parameters/gov/contrib/congress/tlaib/income_security_package/baby_bonus_act/age_limit.yaml +0 -8
  290. policyengine_us/parameters/gov/contrib/congress/tlaib/income_security_package/baby_bonus_act/amount.yaml +0 -13
  291. policyengine_us/parameters/gov/contrib/congress/tlaib/income_security_package/baby_bonus_act/in_effect.yaml +0 -8
  292. policyengine_us/parameters/gov/contrib/congress/tlaib/income_security_package/baby_bonus_act/min_birth_year.yaml +0 -8
  293. policyengine_us/parameters/gov/contrib/congress/tlaib/income_security_package/boost_act/amount.yaml +0 -13
  294. policyengine_us/parameters/gov/contrib/congress/tlaib/income_security_package/boost_act/in_effect.yaml +0 -8
  295. policyengine_us/parameters/gov/contrib/congress/tlaib/income_security_package/boost_act/max_age.yaml +0 -8
  296. policyengine_us/parameters/gov/contrib/congress/tlaib/income_security_package/boost_act/min_age.yaml +0 -8
  297. policyengine_us/parameters/gov/contrib/congress/tlaib/income_security_package/boost_act/tax/rate.yaml +0 -8
  298. policyengine_us/parameters/gov/contrib/congress/tlaib/income_security_package/boost_act/tax/threshold.yaml +0 -24
  299. policyengine_us/parameters/gov/simulation/labor_supply_responses/elasticities/income/age_multiplier_over_threshold.yaml +0 -11
  300. policyengine_us/parameters/gov/simulation/labor_supply_responses/elasticities/income/age_threshold.yaml +0 -9
  301. policyengine_us/parameters/gov/simulation/labor_supply_responses/elasticities/income/base.yaml +0 -11
  302. policyengine_us/parameters/gov/simulation/labor_supply_responses/elasticities/substitution/age_multiplier_over_threshold.yaml +0 -11
  303. policyengine_us/parameters/gov/simulation/labor_supply_responses/elasticities/substitution/age_threshold.yaml +0 -9
  304. policyengine_us/parameters/gov/simulation/labor_supply_responses/elasticities/substitution/all.yaml +0 -6
  305. policyengine_us/parameters/gov/simulation/labor_supply_responses/elasticities/substitution/by_position_and_decile.yaml +0 -71
  306. policyengine_us/parameters/gov/states/wa/dshs/tanf/eligibility/resources/limit.yaml +0 -11
  307. policyengine_us/reforms/congress/tlaib/income_security_package/__init__.py +0 -17
  308. policyengine_us/reforms/congress/tlaib/income_security_package/income_security_package.py +0 -402
  309. policyengine_us/tests/policy/baseline/gov/simulation/labor_supply_response/integration.yaml +0 -45
  310. policyengine_us/tests/policy/contrib/congress/tlaib/income_security/integration.yaml +0 -154
  311. policyengine_us/tests/policy/contrib/congress/tlaib/income_security/state_integration.yaml +0 -110
  312. policyengine_us/tests/policy/contrib/congress/tlaib/income_security/test_individual_acts.yaml +0 -149
  313. policyengine_us/tests/policy/contrib/congress/tlaib/income_security/unit_tests.yaml +0 -272
  314. /policyengine_us/parameters/gov/contrib/congress/tlaib/{income_security_package → economic_dignity_for_all_agenda}/end_child_poverty_act/adult_dependent_credit/amount.yaml +0 -0
  315. /policyengine_us/parameters/gov/contrib/congress/tlaib/{income_security_package → economic_dignity_for_all_agenda}/end_child_poverty_act/child_benefit/age_limit.yaml +0 -0
  316. /policyengine_us/parameters/gov/contrib/congress/tlaib/{income_security_package → economic_dignity_for_all_agenda}/end_child_poverty_act/filer_credit/amount.yaml +0 -0
  317. /policyengine_us/parameters/gov/contrib/congress/tlaib/{income_security_package → economic_dignity_for_all_agenda}/end_child_poverty_act/filer_credit/eligibility/max_age.yaml +0 -0
  318. /policyengine_us/parameters/gov/contrib/congress/tlaib/{income_security_package → economic_dignity_for_all_agenda}/end_child_poverty_act/filer_credit/eligibility/min_age.yaml +0 -0
  319. /policyengine_us/parameters/gov/contrib/congress/tlaib/{income_security_package → economic_dignity_for_all_agenda}/end_child_poverty_act/filer_credit/phase_out/rate.yaml +0 -0
  320. /policyengine_us/parameters/gov/contrib/congress/tlaib/{income_security_package → economic_dignity_for_all_agenda}/end_child_poverty_act/filer_credit/phase_out/start.yaml +0 -0
  321. /policyengine_us/parameters/gov/contrib/congress/tlaib/{income_security_package → economic_dignity_for_all_agenda}/end_child_poverty_act/in_effect.yaml +0 -0
  322. /policyengine_us/variables/gov/states/co/ssa/{state_suplement → state_supplement}/co_state_supplement.py +0 -0
  323. /policyengine_us/variables/gov/states/co/ssa/{state_suplement → state_supplement}/co_state_supplement_eligible.py +0 -0
  324. {policyengine_us-1.426.0.dist-info → policyengine_us-1.449.6.dist-info}/entry_points.txt +0 -0
  325. {policyengine_us-1.426.0.dist-info → policyengine_us-1.449.6.dist-info}/licenses/LICENSE +0 -0
@@ -1,206 +1 @@
1
- # Labor Supply Response Elasticities
2
-
3
- This directory contains parameters for labor supply response elasticities used in behavioral microsimulation analysis.
4
-
5
- ## Overview
6
-
7
- Labor supply elasticities measure how individuals adjust their work behavior in response to changes in economic incentives:
8
-
9
- - **Substitution elasticity**: How labor supply responds to changes in the effective marginal wage rate (after-tax wage)
10
- - **Income elasticity**: How labor supply responds to changes in disposable income
11
-
12
- ## Age Heterogeneity: The Multiplier Approach
13
-
14
- Both elasticity types support age-based heterogeneity through an **age multiplier** that scales base elasticities for individuals aged 65 and over. This approach is based on empirical research showing that older workers have higher labor supply elasticities than working-age adults.
15
-
16
- ### Research Findings
17
-
18
- - **French (2005)**: Elasticities 3.0x-3.25x higher for age 60 vs age 40 workers
19
- - **CBO Working Papers (2012-12, 2012-13)**: Frisch elasticity ranges from 0.27 to 0.53 (central: 0.40) for working-age adults
20
- - **General pattern**: Retirement-age individuals (62-70) have particularly high elasticities, especially on the extensive margin (whether to work at all)
21
-
22
- ### Why a Multiplier Approach?
23
-
24
- The multiplier approach was chosen over separate age-specific parameters because:
25
- 1. **Evidence-based**: Literature consistently shows older workers are more elastic, but doesn't provide income-decile-specific multipliers
26
- 2. **Parsimony**: 13 total parameters instead of 44 (11 base elasticities + 2 age multipliers)
27
- 3. **Transparency**: Users can easily understand and adjust one multiplier value
28
- 4. **Flexibility**: Multiplier can range from 1.0 (no age effect) to 3.0+ (French 2005 finding)
29
-
30
- ## Substitution Elasticity Structure
31
-
32
- The substitution elasticity uses a two-step calculation:
33
-
34
- ### Step 1: Base Elasticity (by position and decile)
35
-
36
- Base elasticities vary by:
37
- 1. **Position**: primary earner vs secondary earner within tax unit
38
- 2. **Decile**: 10 income deciles (for primary earners only)
39
-
40
- This creates 11 base elasticity parameters:
41
- - 10 for primary earners by decile
42
- - 1 for secondary earners (all deciles)
43
-
44
- ### Step 2: Age Multiplier
45
-
46
- For individuals aged 65 and over, the base elasticity is multiplied by `age_multiplier_65_and_over`.
47
-
48
- **Formula**:
49
- - If age < 65: `elasticity = base_elasticity`
50
- - If age >= 65: `elasticity = base_elasticity × age_multiplier_65_and_over`
51
-
52
- ### Global Override
53
-
54
- The `all` parameter overrides all base elasticities and age multipliers if set to non-zero.
55
-
56
- ## Income Elasticity Structure
57
-
58
- The income elasticity uses a simpler two-parameter structure:
59
-
60
- 1. **Base elasticity**: Applied to all working-age individuals (under 65)
61
- 2. **Age multiplier**: Applied to individuals 65 and over
62
-
63
- **Formula**:
64
- - If age < 65: `elasticity = base`
65
- - If age >= 65: `elasticity = base × age_multiplier_65_and_over`
66
-
67
- The `all` parameter overrides base and multiplier if set to non-zero.
68
-
69
- ## Default Values
70
-
71
- - All base elasticities default to 0 (no behavioral response)
72
- - Age multipliers default to 2.0 (conservative estimate based on literature)
73
- - Users must explicitly set base elasticity values to enable behavioral responses
74
-
75
- ## Usage Examples
76
-
77
- ### Example 1: No behavioral response (default)
78
- ```yaml
79
- substitution:
80
- by_position_and_decile:
81
- primary:
82
- 1: 0
83
- 2: 0
84
- # ... all zeros
85
- secondary: 0
86
- age_multiplier_65_and_over: 2.0 # Doesn't matter since base is 0
87
-
88
- income:
89
- base: 0
90
- age_multiplier_65_and_over: 2.0 # Doesn't matter since base is 0
91
- ```
92
-
93
- Result: Everyone has zero elasticity regardless of age.
94
-
95
- ### Example 2: Same elasticity for all ages
96
- ```yaml
97
- substitution:
98
- by_position_and_decile:
99
- primary:
100
- 1: 0.31 # CBO-style values
101
- 2: 0.27
102
- # ... other deciles
103
- secondary: 0.40
104
- age_multiplier_65_and_over: 1.0 # No age effect
105
-
106
- income:
107
- base: -0.04
108
- age_multiplier_65_and_over: 1.0 # No age effect
109
- ```
110
-
111
- Result: Same elasticity for everyone regardless of age.
112
-
113
- ### Example 3: Higher elasticity for elderly (RECOMMENDED)
114
- ```yaml
115
- substitution:
116
- by_position_and_decile:
117
- primary:
118
- 1: 0.31
119
- 2: 0.27
120
- # ... other deciles
121
- secondary: 0.40
122
- age_multiplier_65_and_over: 2.0 # Conservative estimate
123
-
124
- income:
125
- base: -0.04
126
- age_multiplier_65_and_over: 2.0
127
- ```
128
-
129
- Result:
130
- - Age 40, primary earner, decile 1: elasticity = 0.31
131
- - Age 70, primary earner, decile 1: elasticity = 0.31 × 2.0 = 0.62
132
- - Age 40: income elasticity = -0.04
133
- - Age 70: income elasticity = -0.04 × 2.0 = -0.08
134
-
135
- ### Example 4: Aggressive multiplier based on French (2005)
136
- ```yaml
137
- substitution:
138
- age_multiplier_65_and_over: 3.0 # Upper end of literature
139
-
140
- income:
141
- base: -0.04
142
- age_multiplier_65_and_over: 3.0
143
- ```
144
-
145
- Result:
146
- - Age 70, primary earner, decile 1 (base 0.31): elasticity = 0.31 × 3.0 = 0.93
147
- - Age 70: income elasticity = -0.04 × 3.0 = -0.12
148
-
149
- ## Multiplier Value Guidance
150
-
151
- Based on literature review (see `age_heterogeneity_analysis.md`):
152
-
153
- | Multiplier | Interpretation | Source |
154
- |------------|----------------|--------|
155
- | 1.0 | No age difference | Ignores evidence |
156
- | 1.5 | Conservative | Lower end of estimates |
157
- | 2.0 | **Recommended default** | Conservative but evidence-based |
158
- | 2.5 | Moderate | Midpoint of French (2005) range |
159
- | 3.0 | Aggressive | French (2005) finding for age 60 vs 40 |
160
- | 3.25 | Upper bound | Upper end of French (2005) range |
161
-
162
- **Note**: The exact multiplier value has uncertainty. We recommend starting with 2.0 and conducting sensitivity analysis with values in the 1.5-3.0 range.
163
-
164
- ## References
165
-
166
- - [French (2005): "The Effects of Health, Wealth, and Wages on Labour Supply and Retirement Behaviour"](https://academic.oup.com/restud/article-abstract/72/2/395/1558553) - Review of Economic Studies 72(2): 395-427
167
- - [CBO Working Paper 2012-12: "A Review of Recent Research on Labor Supply Elasticities"](https://www.cbo.gov/publication/43675) - McClelland & Mok
168
- - [CBO Working Paper 2012-13: "Review of Estimates of the Frisch Elasticity of Labor Supply"](https://www.cbo.gov/publication/43676) - Reichling & Whalen
169
-
170
- ## Implementation Notes
171
-
172
- - Age is determined from the `age` variable for the year (`period.this_year`)
173
- - Age 65 is the cutoff: age < 65 uses base elasticity, age >= 65 applies multiplier
174
- - Primary earner is defined as the highest earner within the tax unit
175
- - Earnings deciles are determined using hardcoded markers (TODO: parametrize)
176
- - Negative total earnings result in zero elasticity (using `max_(earnings, 0)`)
177
- - Zero base elasticity remains zero even with multiplier (0 × multiplier = 0)
178
-
179
- ## Technical Details
180
-
181
- ### How Primary/Secondary Earner is Determined
182
-
183
- Within each tax unit, the person with the highest total earnings (employment + self-employment) is designated as the primary earner. All other earners in the unit are secondary earners. This means:
184
- - Single-person tax units: That person is always primary
185
- - Multi-person tax units: Only the highest earner gets primary elasticity; others get zero (since secondary earner base elasticities default to 0)
186
-
187
- ### Earnings Decile Markers
188
-
189
- Current hardcoded decile boundaries (TODO: parametrize):
190
- - Decile 1: $0 - $14,000
191
- - Decile 2: $14,000 - $28,000
192
- - Decile 3: $28,000 - $39,000
193
- - Decile 4: $39,000 - $50,000
194
- - Decile 5: $50,000 - $61,000
195
- - Decile 6: $61,000 - $76,000
196
- - Decile 7: $76,000 - $97,000
197
- - Decile 8: $97,000 - $138,000
198
- - Decile 9: $138,000 - $1,726,000
199
- - Decile 10: $1,726,000+
200
-
201
- ### Negative Earnings Handling
202
-
203
- To prevent negative earnings from causing sign flips in economic responses, the code applies `max_(earnings, 0)` before calculating elasticities. This means:
204
- - Positive net earnings: Normal elasticity calculation
205
- - Negative net earnings: Treated as zero earnings, resulting in zero substitution elasticity
206
- - Income elasticity still applies to individuals with negative earnings
1
+ # Elasticities
@@ -1,4 +1,4 @@
1
- description: Percent change (of the change in disposable income) in labor supply given a 1% change in disposable income. This parameter overrides the base income elasticity and age multiplier if provided.
1
+ description: Percent change (of the change in disposable income) in labor supply given a 1% change in disposable income.
2
2
  values:
3
3
  2020-01-01: 0
4
4
  metadata:
@@ -0,0 +1,70 @@
1
+ all:
2
+ description: Percent change (of the change in the effective marginal wage) in labor supply given a 1% change in the effective marginal wage. This parameter overrides all other substitution elasticities if provided.
3
+ values:
4
+ 2020-01-01: 0
5
+ metadata:
6
+ unit: /1
7
+ label: substitution elasticity of labor supply
8
+ by_position_and_decile:
9
+ metadata:
10
+ label: by position and decile
11
+ unit: /1
12
+ propagate_metadata_to_children: true
13
+ primary:
14
+ metadata:
15
+ label: primary adult
16
+ 1:
17
+ metadata:
18
+ label: primary adult, 1st decile substitution elasticity
19
+ values:
20
+ 2020-01-01: 0
21
+ 2:
22
+ metadata:
23
+ label: primary adult, 2nd decile substitution elasticity
24
+ values:
25
+ 2020-01-01: 0
26
+ 3:
27
+ metadata:
28
+ label: primary adult, 3rd decile substitution elasticity
29
+ values:
30
+ 2020-01-01: 0
31
+ 4:
32
+ metadata:
33
+ label: primary adult, 4th decile substitution elasticity
34
+ values:
35
+ 2020-01-01: 0
36
+ 5:
37
+ metadata:
38
+ label: primary adult, 5th decile substitution elasticity
39
+ values:
40
+ 2020-01-01: 0
41
+ 6:
42
+ metadata:
43
+ label: primary adult, 6th decile substitution elasticity
44
+ values:
45
+ 2020-01-01: 0
46
+ 7:
47
+ metadata:
48
+ label: primary adult, 7th decile substitution elasticity
49
+ values:
50
+ 2020-01-01: 0
51
+ 8:
52
+ metadata:
53
+ label: primary adult, 8th decile substitution elasticity
54
+ values:
55
+ 2020-01-01: 0
56
+ 9:
57
+ metadata:
58
+ label: primary adult, 9th decile substitution elasticity
59
+ values:
60
+ 2020-01-01: 0
61
+ 10:
62
+ metadata:
63
+ label: primary adult, 10th decile substitution elasticity
64
+ values:
65
+ 2020-01-01: 0
66
+ secondary:
67
+ metadata:
68
+ label: secondary adult, all deciles substitution elasticity
69
+ values:
70
+ 2020-01-01: 0
@@ -404,107 +404,137 @@ brackets:
404
404
  2021-01-01: .inf
405
405
  2022-01-01: 90_501
406
406
  2023-01-01: 93_101
407
+ 2024-01-01: .inf
407
408
  amount:
408
409
  2021-01-01: 247.5
409
410
  2022-01-01: 287.20
410
411
  2023-01-01: 243.70
412
+ 2024-01-01: 87.40
411
413
  - threshold:
412
414
  2021-01-01: .inf
413
415
  2022-01-01: 90_601
414
416
  2023-01-01: 93_201
417
+ 2024-01-01: .inf
415
418
  amount:
416
419
  2021-01-01: 247.5
417
420
  2022-01-01: 277.20
418
421
  2023-01-01: 233.70
422
+ 2024-01-01: 87.40
419
423
  - threshold:
420
424
  2021-01-01: .inf
421
425
  2022-01-01: 90_701
422
426
  2023-01-01: 93_301
427
+ 2024-01-01: .inf
423
428
  amount:
424
429
  2021-01-01: 247.5
425
430
  2022-01-01: 267.20
426
431
  2023-01-01: 223.70
432
+ 2024-01-01: 87.40
427
433
  - threshold:
428
434
  2021-01-01: .inf
429
435
  2022-01-01: 90_801
430
436
  2023-01-01: 93_401
437
+ 2024-01-01: .inf
431
438
  amount:
432
439
  2021-01-01: 247.5
433
440
  2022-01-01: 257.20
434
441
  2023-01-01: 213.70
442
+ 2024-01-01: 87.40
435
443
  - threshold:
436
444
  2021-01-01: .inf
437
445
  2022-01-01: 90_901
438
446
  2023-01-01: 93_501
447
+ 2024-01-01: .inf
439
448
  amount:
440
449
  2021-01-01: 247.5
441
450
  2022-01-01: 247.20
442
451
  2023-01-01: 203.70
452
+ 2024-01-01: 87.40
443
453
  - threshold:
444
454
  2021-01-01: .inf
445
455
  2022-01-01: 91_101
446
456
  2023-01-01: 93_601
457
+ 2024-01-01: .inf
447
458
  amount:
448
459
  2021-01-01: 247.5
449
460
  2022-01-01: 237.20
450
461
  2023-01-01: 193.70
462
+ 2024-01-01: 87.40
451
463
  - threshold:
452
464
  2021-01-01: .inf
453
465
  2022-01-01: 91_201
454
466
  2023-01-01: 93_801
467
+ 2024-01-01: .inf
455
468
  amount:
456
469
  2021-01-01: 247.5
457
470
  2022-01-01: 227.20
458
471
  2023-01-01: 183.70
472
+ 2024-01-01: 87.40
459
473
  - threshold:
460
474
  2021-01-01: .inf
461
475
  2022-01-01: 91_301
462
476
  2023-01-01: 93_901
477
+ 2024-01-01: .inf
463
478
  amount:
464
479
  2021-01-01: 247.5
465
480
  2022-01-01: 217.20
466
481
  2023-01-01: 173.70
482
+ 2024-01-01: 87.40
467
483
  - threshold:
468
484
  2021-01-01: .inf
469
485
  2022-01-01: 91_401
470
486
  2023-01-01: 94_001
487
+ 2024-01-01: .inf
471
488
  amount:
472
489
  2021-01-01: 247.5
473
490
  2022-01-01: 207.20
474
491
  2023-01-01: 163.70
492
+ 2024-01-01: 87.40
475
493
  - threshold:
476
494
  2021-01-01: .inf
477
495
  2022-01-01: 91_501
478
496
  2023-01-01: 94_101
497
+ 2024-01-01: .inf
479
498
  amount:
480
499
  2021-01-01: 247.5
481
500
  2022-01-01: 197.20
482
501
  2023-01-01: 153.70
502
+ 2024-01-01: 87.40
483
503
  - threshold:
484
504
  2021-01-01: .inf
485
505
  2022-01-01: 91_601
486
506
  2023-01-01: 94_201
507
+ 2024-01-01: .inf
487
508
  amount:
488
509
  2021-01-01: 247.5
489
510
  2022-01-01: 187.20
490
511
  2023-01-01: 153.70
512
+ 2024-01-01: 87.40
491
513
  - threshold:
492
514
  2021-01-01: .inf
493
515
  2022-01-01: 91_701
494
516
  2023-01-01: .inf
517
+ 2024-01-01: .inf
495
518
  amount:
496
519
  2021-01-01: 247.5
497
520
  2022-01-01: 177.20
498
521
  2023-01-01: 153.70
522
+ 2024-01-01: 87.40
499
523
  - threshold:
500
524
  2021-01-01: .inf
501
525
  2022-01-01: 91_801
502
526
  2023-01-01: .inf
527
+ 2024-01-01: .inf
503
528
  amount:
504
529
  2021-01-01: 247.5
505
530
  2022-01-01: 167.20
506
531
  2023-01-01: 153.70
532
+ 2024-01-01: 87.40
507
533
  - threshold:
508
534
  2022-01-01: .inf
535
+ 2023-01-01: .inf
536
+ 2024-01-01: .inf
509
537
  amount:
510
538
  2022-01-01: 167.20
539
+ 2023-01-01: 153.70
540
+ 2024-01-01: 87.40
@@ -0,0 +1,10 @@
1
+ description: Colorado provides the following Care Worker Tax Credit amount for joint filers in which head and spouse are both care workers.
2
+ values:
3
+ 2026-01-01: 2_400
4
+ metadata:
5
+ unit: currency-USD
6
+ period: year
7
+ label: Colorado Care Worker Tax Credit joint amount
8
+ reference:
9
+ - title: Colorado Revised Statutes Section 39-22-566 (3)(a)
10
+ href: https://law.justia.com/codes/colorado/title-39/specific-taxes/income-tax/article-22/part-5/section-39-22-566/
@@ -0,0 +1,10 @@
1
+ description: Colorado provides the following Care Worker Tax Credit amount for non-joint filers.
2
+ values:
3
+ 2026-01-01: 1_200
4
+ metadata:
5
+ unit: currency-USD
6
+ period: year
7
+ label: Colorado Care Worker Tax Credit non-joint amount
8
+ reference:
9
+ - title: Colorado Revised Statutes Section 39-22-566 (3)(a)
10
+ href: https://law.justia.com/codes/colorado/title-39/specific-taxes/income-tax/article-22/part-5/section-39-22-566/
@@ -0,0 +1,10 @@
1
+ description: Colorado provides the Care Worker Tax Credit to joint filers with adjusted gross income below this limit.
2
+ values:
3
+ 2026-01-01: 100_000
4
+ metadata:
5
+ unit: currency-USD
6
+ period: year
7
+ label: Colorado Care Worker Tax Credit joint income limit
8
+ reference:
9
+ - title: Colorado Revised Statutes Section 39-22-566 (3)(b)(I)(B)
10
+ href: https://law.justia.com/codes/colorado/title-39/specific-taxes/income-tax/article-22/part-5/section-39-22-566/
@@ -0,0 +1,10 @@
1
+ description: Colorado provides the Care Worker Tax Credit to non-joint filers with adjusted gross income below this limit.
2
+ values:
3
+ 2026-01-01: 75_000
4
+ metadata:
5
+ unit: currency-USD
6
+ period: year
7
+ label: Colorado Care Worker Tax Credit non-joint income limit
8
+ reference:
9
+ - title: Colorado Revised Statutes Section 39-22-566 (3)(b)(I)(A)
10
+ href: https://law.justia.com/codes/colorado/title-39/specific-taxes/income-tax/article-22/part-5/section-39-22-566/
@@ -45,3 +45,13 @@ values:
45
45
  - co_income_qualified_senior_housing_credit
46
46
  - co_eitc
47
47
  - co_sales_tax_refund
48
+
49
+ 2026-01-01:
50
+ - co_ctc
51
+ - co_cdcc
52
+ - co_family_affordability_credit
53
+ - co_low_income_cdcc
54
+ - co_income_qualified_senior_housing_credit
55
+ - co_eitc
56
+ - co_sales_tax_refund
57
+ - co_care_worker_credit
@@ -0,0 +1,14 @@
1
+ description: Georgia provides this itemizer tax credit amount for resident taxpayers who itemize their deductions.
2
+ values:
3
+ 2024-01-01: 300
4
+ metadata:
5
+ unit: currency-USD
6
+ period: year
7
+ label: Georgia itemizer tax credit amount
8
+ reference:
9
+ - title: 2024 Georgia Individual Income Tax Booklet, Page 17, Line 19
10
+ href: https://dor.georgia.gov/document/document/2024-it-511-individual-income-tax-booklet/download#page=17
11
+ - title: Official Code of Georgia Annotated | O.C.G.A. § 48-7-27.1
12
+ href: https://law.justia.com/codes/georgia/title-48/chapter-7/article-2/section-48-7-27-1/
13
+ - title: Official Code of Georgia Annotated | O.C.G.A. § 48-7-1 (Definition of Resident)
14
+ href: https://law.justia.com/codes/georgia/2022/title-48/chapter-7/article-1/section-48-7-1/
@@ -7,10 +7,15 @@ values:
7
7
  2022-01-01:
8
8
  - ga_cdcc
9
9
  - ga_low_income_credit
10
+ 2024-01-01:
11
+ - ga_cdcc
12
+ - ga_low_income_credit
13
+ - ga_itemizer_credit
10
14
  2026-01-01:
11
15
  - ga_cdcc
12
16
  - ga_low_income_credit
13
17
  - ga_ctc
18
+ - ga_itemizer_credit
14
19
  metadata:
15
20
  unit: list
16
21
  period: year
@@ -22,5 +27,9 @@ metadata:
22
27
  # Child and dependent care credit.
23
28
  - title: Official Code of Georgia Annotated | O.C.G.A. § 48-7-29.10(b)
24
29
  href: https://law.justia.com/codes/georgia/2022/title-48/chapter-7/article-2/section-48-7-29-10/
30
+ # Itemizer credit.
31
+ - title: Official Code of Georgia Annotated | O.C.G.A. § 48-7-29.23
32
+ href: https://law.justia.com/codes/georgia/2022/title-48/chapter-7/article-2/section-48-7-29-23/
33
+ # Child tax credit.
25
34
  - title: House Bill 136 # Establishes the CTC for tax year 2026.
26
35
  href: https://legiscan.com/GA/text/HB136/id/3204611/Georgia-2025-HB136-Enrolled.pdf#page=2
@@ -1,15 +1,14 @@
1
1
  description: Hawaii allows for an alternative tax on capital gains calculation if this is true.
2
2
  values:
3
3
  2021-01-01: true
4
- 2023-01-01: false
5
4
  metadata:
6
5
  unit: bool
7
6
  period: year
8
7
  label: Hawaii alternative tax on capital gain availability
9
8
  reference:
10
- - title: House of Representatives Thirty-Second Legislature, 2023. State of Hawaii, A Bill For An Act
11
- href: https://www.capitol.hawaii.gov/sessions/session2023/bills/HB232_.htm
12
9
  - title: 2022 N-15 Hawaii Nonresident and Part-Year Resident Income Tax Instructions - Tax Computation line 44
13
10
  href: https://files.hawaii.gov/tax/forms/2022/n15ins.pdf#page=28
14
11
  - title: 2022 Hawaii Revised Statutes Title 14. Taxation.235. Income Tax Law.235-51 Tax imposed on individuals; rates.-(f).(2)
15
12
  href: https://law.justia.com/codes/hawaii/2022/title-14/chapter-235/section-235-51/
13
+ - title: 2024 Hawaii N-11
14
+ href: https://files.hawaii.gov/tax/forms/2024/n11_i.pdf#page=3
@@ -0,0 +1 @@
1
+ # Department of Healthcare and Family Services (HFS)
@@ -0,0 +1 @@
1
+ # Health Benefits for Workers with Disabilities (HBWD)
@@ -0,0 +1,25 @@
1
+ description: Illinois limits the Health Benefits for Workers with Disabilities program to individuals between these ages.
2
+ metadata:
3
+ threshold_unit: year
4
+ amount_unit: bool
5
+ period: year
6
+ type: single_amount
7
+ label: Illinois HBWD age eligibility
8
+ reference:
9
+ - title: 89 Ill. Admin. Code § 120.510 (a)(7) - HBWD Eligibility
10
+ href: https://www.law.cornell.edu/regulations/illinois/Ill-Admin-Code-tit-89-SS-120.510
11
+ - title: Health Benefits for Workers with Disabilities Eligibility | HFS
12
+ href: https://hfs.illinois.gov/medicalprograms/hbwd/eligibility.html
13
+ brackets:
14
+ - threshold:
15
+ 2022-04-01: 0
16
+ amount:
17
+ 2022-04-01: false
18
+ - threshold:
19
+ 2022-04-01: 16
20
+ amount:
21
+ 2022-04-01: true
22
+ - threshold:
23
+ 2022-04-01: 65
24
+ amount:
25
+ 2022-04-01: false
@@ -0,0 +1,15 @@
1
+ description: Illinois limits the Health Benefits for Workers with Disabilities program to individuals with non-exempt assets at or below this amount.
2
+ values:
3
+ 2022-04-01: 25_000
4
+
5
+ metadata:
6
+ unit: currency-USD
7
+ period: year
8
+ label: Illinois HBWD asset limit
9
+ reference:
10
+ - title: 89 Ill. Admin. Code § 120.510 (a)(9)- HBWD Eligibility
11
+ href: https://www.law.cornell.edu/regulations/illinois/Ill-Admin-Code-tit-89-SS-120.510
12
+ - title: 305 ILCS 5/5-2 - Classes of Persons Eligible (11)(c)
13
+ href: https://www.ilga.gov/documents/legislation/ilcs/documents/030500050K5-2.htm
14
+ - title: Health Benefits for Workers with Disabilities Eligibility | HFS
15
+ href: https://hfs.illinois.gov/medicalprograms/hbwd/eligibility.html
@@ -0,0 +1,15 @@
1
+ description: Illinois limits the Health Benefits for Workers with Disabilities program to individuals with countable income at or below this percentage of the Federal Poverty Level.
2
+ values:
3
+ 2022-04-01: 3.5
4
+
5
+ metadata:
6
+ unit: /1
7
+ period: year
8
+ label: Illinois HBWD income limit as percent of FPL
9
+ reference:
10
+ - title: 89 Ill. Admin. Code § 120.510 (a)(8) - HBWD Eligibility
11
+ href: https://www.law.cornell.edu/regulations/illinois/Ill-Admin-Code-tit-89-SS-120.510
12
+ - title: 305 ILCS 5/5-2 - Classes of Persons Eligible (11)(a)
13
+ href: https://www.ilga.gov/documents/legislation/ilcs/documents/030500050K5-2.htm
14
+ - title: Health Benefits for Workers with Disabilities Eligibility | HFS
15
+ href: https://hfs.illinois.gov/medicalprograms/hbwd/eligibility.html
@@ -0,0 +1,13 @@
1
+ description: Illinois counts these income sources as earned income under the Health Benefits for Workers with Disabilities program.
2
+ values:
3
+ 2022-04-01:
4
+ - employment_income
5
+ - self_employment_income
6
+
7
+ metadata:
8
+ unit: list
9
+ period: year
10
+ label: Illinois HBWD earned income sources
11
+ reference:
12
+ - title: 89 Ill. Admin. Code § 120.360 - Income - Earned Income
13
+ href: https://www.law.cornell.edu/regulations/illinois/Ill-Admin-Code-tit-89-SS-120.360
@@ -0,0 +1,25 @@
1
+ description: Illinois counts these income sources as unearned income under the Health Benefits for Workers with Disabilities program.
2
+ values:
3
+ 2022-04-01:
4
+ - social_security
5
+ - disability_benefits
6
+ - workers_compensation
7
+ - unemployment_compensation
8
+ - retirement_distributions
9
+ - alimony_income
10
+ - dividend_income
11
+ - interest_income
12
+ - capital_gains
13
+ - farm_income
14
+ - farm_rent_income
15
+ - debt_relief
16
+ - illicit_income
17
+ - miscellaneous_income
18
+
19
+ metadata:
20
+ unit: list
21
+ period: year
22
+ label: Illinois HBWD unearned income sources
23
+ reference:
24
+ - title: 89 Ill. Admin. Code § 120.330 - Income - Unearned Income
25
+ href: https://www.law.cornell.edu/regulations/illinois/Ill-Admin-Code-tit-89-SS-120.330
@@ -0,0 +1,21 @@
1
+ description: Illinois considers these statuses as qualified noncitizens under the Health Benefits for Workers with Disabilities program.
2
+ values:
3
+ 2022-04-01:
4
+ # - HONORABLY_DISCHARGED_VETERAN # Not in immigration_status enum
5
+ - REFUGEE
6
+ - ASYLEE
7
+ - DEPORTATION_WITHHELD
8
+ - CONDITIONAL_ENTRANT
9
+ - LEGAL_PERMANENT_RESIDENT
10
+ - PAROLED_ONE_YEAR
11
+ # - VICTIMS_OF_TRAFFICKING # Not in immigration_status enum yet
12
+
13
+ metadata:
14
+ label: Illinois HBWD qualified noncitizen statuses
15
+ period: year
16
+ unit: list
17
+ reference:
18
+ - title: 89 Ill. Admin. Code § 120.310 (a)&(b) - Citizenship and Alien Status
19
+ href: https://www.law.cornell.edu/regulations/illinois/Ill-Admin-Code-tit-89-SS-120.310
20
+ - title: 89 Ill. Admin. Code § 120.510 (a)(2) - HBWD Eligibility
21
+ href: https://www.law.cornell.edu/regulations/illinois/Ill-Admin-Code-tit-89-SS-120.510