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

policyengine_us/reforms/congress/tlaib/economic_dignity_for_all_agenda/edaa_end_child_poverty_act.py

@@ -0,0 +1,237 @@
+from policyengine_us.model_api import *
+
+
+def create_ecpa_only() -> Reform:
+    class ecpa_child_benefit(Variable):
+        value_type = float
+        entity = Person
+        definition_period = YEAR
+        label = "End Child Poverty Act child benefit"
+        unit = USD
+        documentation = (
+            "Universal child benefit under the End Child Poverty Act"
+        )
+        reference = "placeholder - bill not yet introduced"
+
+        def formula(person, period, parameters):
+            p = parameters(
+                period
+            ).gov.contrib.congress.tlaib.economic_dignity_for_all_agenda.end_child_poverty_act
+
+            age = person("age", period)
+            is_eligible = age < p.child_benefit.age_limit
+
+            # Use FPG additional_person amount (CONTIGUOUS_US for all states), rounded to nearest $10
+            p_fpg = parameters(period).gov.hhs.fpg
+            fpg_amount = p_fpg.additional_person.CONTIGUOUS_US
+            amount = round(fpg_amount / 10) * 10
+
+            return is_eligible * amount
+
+    class ecpa_adult_dependent_credit(Variable):
+        value_type = float
+        entity = Person
+        definition_period = YEAR
+        label = "End Child Poverty Act adult dependent credit"
+        unit = USD
+        documentation = (
+            "Credit for adult dependents under the End Child Poverty Act"
+        )
+        reference = "placeholder - bill not yet introduced"
+
+        def formula(person, period, parameters):
+            p = parameters(
+                period
+            ).gov.contrib.congress.tlaib.economic_dignity_for_all_agenda.end_child_poverty_act
+
+            age = person("age", period)
+            is_dependent = person("is_tax_unit_dependent", period)
+
+            is_eligible = (
+                age >= p.adult_dependent_credit.min_age
+            ) & is_dependent
+
+            return is_eligible * p.adult_dependent_credit.amount
+
+    class ecpa_filer_credit(Variable):
+        value_type = float
+        entity = TaxUnit
+        definition_period = YEAR
+        label = "End Child Poverty Act filer credit"
+        unit = USD
+        documentation = "Filer credit under the End Child Poverty Act for eligible tax filers"
+        reference = "placeholder - bill not yet introduced"
+
+        def formula(tax_unit, period, parameters):
+            p = parameters(
+                period
+            ).gov.contrib.congress.tlaib.economic_dignity_for_all_agenda.end_child_poverty_act
+
+            person = tax_unit.members
+            age = person("age", period)
+
+            is_head_or_spouse = person("is_tax_unit_head_or_spouse", period)
+
+            is_eligible_age = (age >= p.filer_credit.eligibility.min_age) & (
+                age < p.filer_credit.eligibility.max_age
+            )
+            is_eligible_filer = is_head_or_spouse & is_eligible_age
+
+            has_eligible_filer = tax_unit.any(is_eligible_filer)
+
+            filing_status = tax_unit("filing_status", period)
+            amount = p.filer_credit.amount[filing_status]
+
+            agi = tax_unit("adjusted_gross_income", period)
+            excess_agi = max_(
+                agi - p.filer_credit.phase_out.start[filing_status], 0
+            )
+            phase_out = excess_agi * p.filer_credit.phase_out.rate
+
+            phased_out_amount = max_(amount - phase_out, 0)
+
+            return has_eligible_filer * phased_out_amount
+
+    class household_benefits(Variable):
+        value_type = float
+        entity = Household
+        label = "benefits"
+        unit = USD
+        definition_period = YEAR
+
+        def formula(household, period, parameters):
+            # Start with baseline benefits from parameters
+            BENEFITS = list(
+                parameters(period).gov.household.household_benefits
+            )
+
+            # Add ECPA child benefit
+            BENEFITS.append("ecpa_child_benefit")
+
+            return add(household, period, BENEFITS)
+
+    class spm_unit_benefits(Variable):
+        value_type = float
+        entity = SPMUnit
+        label = "Benefits"
+        definition_period = YEAR
+        unit = USD
+
+        def formula(spm_unit, period, parameters):
+            BENEFITS = [
+                "social_security",
+                "ssi",
+                "ma_state_supplement",
+                "ca_cvrp",
+                "co_ccap_subsidy",
+                "co_state_supplement",
+                "co_oap",
+                "snap",
+                "wic",
+                "free_school_meals",
+                "reduced_price_school_meals",
+                "spm_unit_broadband_subsidy",
+                "spm_unit_energy_subsidy",
+                "tanf",
+                "high_efficiency_electric_home_rebate",
+                "residential_efficiency_electrification_rebate",
+                "unemployment_compensation",
+                "ak_energy_relief",
+                "basic_income",
+                "ny_drive_clean_rebate",
+            ]
+
+            # Add ECPA child benefit
+            BENEFITS.append("ecpa_child_benefit")
+
+            if parameters(period).gov.contrib.ubi_center.flat_tax.deduct_ptc:
+                BENEFITS.append("aca_ptc")
+            if not parameters(period).gov.hud.abolition:
+                BENEFITS.append("spm_unit_capped_housing_subsidy")
+
+            return add(spm_unit, period, BENEFITS)
+
+    class income_tax_refundable_credits(Variable):
+        value_type = float
+        entity = TaxUnit
+        definition_period = YEAR
+        label = "federal refundable income tax credits"
+        unit = USD
+
+        def formula(tax_unit, period, parameters):
+            # Get standard refundable credits, excluding EITC and refundable CTC (ECPA replaces them)
+            standard_credits = parameters(period).gov.irs.credits.refundable
+
+            CREDITS = [
+                c
+                for c in standard_credits
+                if c not in ["eitc", "refundable_ctc"]
+            ]
+
+            base_credits = add(tax_unit, period, CREDITS) if CREDITS else 0
+
+            # Add ECPA credits
+            ecpa_filer = tax_unit("ecpa_filer_credit", period)
+            ecpa_adult_dep = add(
+                tax_unit, period, ["ecpa_adult_dependent_credit"]
+            )
+            return base_credits + ecpa_filer + ecpa_adult_dep
+
+    class income_tax_non_refundable_credits(Variable):
+        value_type = float
+        entity = TaxUnit
+        definition_period = YEAR
+        label = "federal non-refundable income tax credits"
+        unit = USD
+
+        def formula(tax_unit, period, parameters):
+            # Get the base list of non-refundable credits from parameters
+            p = parameters(period).gov.irs.credits
+            base_credits = list(p.non_refundable)
+
+            # ECPA removes non_refundable_ctc from the list
+            CREDITS = [c for c in base_credits if c != "non_refundable_ctc"]
+
+            return add(tax_unit, period, CREDITS)
+
+    class reform(Reform):
+        def apply(self):
+            # Update only ECPA variables
+            self.update_variable(ecpa_child_benefit)
+            self.update_variable(ecpa_adult_dependent_credit)
+            self.update_variable(ecpa_filer_credit)
+            self.update_variable(household_benefits)
+            self.update_variable(spm_unit_benefits)
+            self.update_variable(income_tax_refundable_credits)
+            self.update_variable(income_tax_non_refundable_credits)
+
+    return reform
+
+
+end_child_poverty_act = create_ecpa_only()
+
+
+def create_end_child_poverty_act_reform(
+    parameters, period, bypass: bool = False
+):
+    """Auto-application function for structural reforms."""
+    if bypass:
+        return create_ecpa_only()
+
+    from policyengine_core.periods import period as period_
+
+    p = parameters.gov.contrib.congress.tlaib.economic_dignity_for_all_agenda
+
+    reform_active = False
+    current_period = period_(period)
+
+    for i in range(5):
+        if p(current_period).end_child_poverty_act.in_effect:
+            reform_active = True
+            break
+        current_period = current_period.offset(1, "year")
+
+    if reform_active:
+        return create_ecpa_only()
+    else:
+        return None

policyengine_us/reforms/local/ny/__init__.py

@@ -0,0 +1,4 @@
+from .mamdani_income_tax import (
+    create_nyc_mamdani_income_tax_reform,
+    nyc_mamdani_income_tax,
+)

policyengine_us/reforms/local/ny/mamdani_income_tax.py

@@ -0,0 +1,84 @@
+from policyengine_us.model_api import *
+from policyengine_core.periods import period as period_
+
+
+def create_nyc_mamdani_income_tax() -> Reform:
+    class nyc_mamdani_income_tax(Variable):
+        value_type = float
+        entity = Person
+        label = "Zohran Mamdani NYC income tax"
+        unit = USD
+        definition_period = YEAR
+        defined_for = "in_nyc"
+
+        def formula(person, period, parameters):
+            taxable_income = person.tax_unit("nyc_taxable_income", period)
+            p = parameters(period).gov.local.ny.mamdani_income_tax
+            return p.rate.calc(taxable_income)
+
+    class nyc_income_tax_before_credits(Variable):
+        value_type = float
+        entity = TaxUnit
+        label = "NYC income tax before credits"
+        unit = USD
+        definition_period = YEAR
+        defined_for = "in_nyc"
+
+        def formula(tax_unit, period, parameters):
+            taxable_income = tax_unit("nyc_taxable_income", period)
+            filing_status = tax_unit("filing_status", period)
+            filing_statuses = filing_status.possible_values
+            p = parameters(period).gov.local.ny.nyc.tax.income.rates
+            regular_tax = select(
+                [
+                    filing_status == filing_statuses.SINGLE,
+                    filing_status == filing_statuses.JOINT,
+                    filing_status == filing_statuses.HEAD_OF_HOUSEHOLD,
+                    filing_status == filing_statuses.SURVIVING_SPOUSE,
+                    filing_status == filing_statuses.SEPARATE,
+                ],
+                [
+                    p.single.calc(taxable_income),
+                    p.joint.calc(taxable_income),
+                    p.head_of_household.calc(taxable_income),
+                    p.surviving_spouse.calc(taxable_income),
+                    p.separate.calc(taxable_income),
+                ],
+            )
+            mamdani_tax = add(tax_unit, period, ["nyc_mamdani_income_tax"])
+            return regular_tax + mamdani_tax
+
+    class reform(Reform):
+        def apply(self):
+            self.update_variable(nyc_mamdani_income_tax)
+            self.update_variable(nyc_income_tax_before_credits)
+
+    return reform
+
+
+def create_nyc_mamdani_income_tax_reform(
+    parameters, period, bypass: bool = False
+):
+    if bypass:
+        return create_nyc_mamdani_income_tax()
+
+    p = parameters.gov.local.ny.mamdani_income_tax
+
+    reform_active = False
+    current_period = period_(period)
+
+    for i in range(5):
+        if p(current_period).in_effect:
+            reform_active = True
+            break
+        current_period = current_period.offset(1, "year")
+
+    if reform_active:
+        return create_nyc_mamdani_income_tax()
+    else:
+        return None
+
+
+nyc_mamdani_income_tax = create_nyc_mamdani_income_tax_reform(
+    None, None, bypass=True
+)

policyengine_us/reforms/reforms.py

@@ -28,8 +28,9 @@ from .harris.rent_relief_act.rent_relief_tax_credit import (
 )
 from .congress.tlaib import (
     create_end_child_poverty_act_reform,
-    income_security_package,
-    create_income_security_package_reform,
+)
+from .congress.tlaib.economic_dignity_for_all_agenda import (
+    create_end_child_poverty_act_reform as create_edaa_end_child_poverty_act_reform,
 )
 from .congress.tlaib.boost import (
     create_boost_middle_class_tax_credit_reform,
@@ -100,6 +101,12 @@ from .reconciliation import (
 from .states.mi.surtax import (
     create_mi_surtax_reform,
 )
+from .local.ny.mamdani_income_tax import (
+    create_nyc_mamdani_income_tax_reform,
+)
+from .states.ut import (
+    create_ut_refundable_eitc_reform,
+)
 from .additional_tax_bracket import (
     create_additional_tax_bracket_reform,
 )
@@ -170,7 +177,7 @@ def create_structural_reforms_from_parameters(parameters, period):
     end_child_poverty_act = create_end_child_poverty_act_reform(
         parameters, period
     )
-    income_security_package_reform = create_income_security_package_reform(
+    edaa_end_child_poverty_act = create_edaa_end_child_poverty_act_reform(
         parameters, period
     )
     boost_middle_class_tax_credit = (
@@ -249,6 +256,12 @@ def create_structural_reforms_from_parameters(parameters, period):
     )
     mi_surtax = create_mi_surtax_reform(parameters, period)
 
+    nyc_mamdani_income_tax = create_nyc_mamdani_income_tax_reform(
+        parameters, period
+    )
+
+    ut_refundable_eitc = create_ut_refundable_eitc_reform(parameters, period)
+
     american_worker_rebate_act = create_american_worker_rebate_act_reform(
         parameters, period
     )
@@ -288,7 +301,7 @@ def create_structural_reforms_from_parameters(parameters, period):
         middle_class_tax_credit,
         rent_relief_tax_credit,
         end_child_poverty_act,
-        income_security_package_reform,
+        edaa_end_child_poverty_act,
         boost_middle_class_tax_credit,
         mn_walz_hf1938,
         or_rebate_state_tax_exempt,
@@ -315,6 +328,8 @@ def create_structural_reforms_from_parameters(parameters, period):
         reconciled_ssn_for_llc_and_aoc,
         ctc_additional_bracket,
         mi_surtax,
+        nyc_mamdani_income_tax,
+        ut_refundable_eitc,
         additional_tax_bracket,
         american_worker_rebate_act,
         ctc_per_child_phase_out,

policyengine_us/reforms/states/ri/ctc/ri_ctc_reform.py

@@ -24,6 +24,30 @@ def create_ri_ctc() -> Reform:
             eligible = is_dependent & meets_age
             return tax_unit.sum(eligible)
 
+    class ri_ctc_young_child_boost(Variable):
+        value_type = float
+        entity = TaxUnit
+        label = "Rhode Island CTC young child boost"
+        unit = USD
+        definition_period = YEAR
+        defined_for = StateCode.RI
+
+        def formula(tax_unit, period, parameters):
+            p = parameters(period).gov.contrib.states.ri.ctc
+
+            person = tax_unit.members
+            age = person("age", period)
+            is_dependent = person("is_tax_unit_dependent", period)
+
+            # Check both general CTC eligibility and young child age limit
+            meets_age = age < p.age_limit
+            meets_young_child_age = age < p.young_child_boost.age_limit
+
+            eligible_young_children = tax_unit.sum(
+                is_dependent & meets_age & meets_young_child_age
+            )
+            return eligible_young_children * p.young_child_boost.amount
+
     class ri_ctc_maximum(Variable):
         value_type = float
         entity = TaxUnit
@@ -35,8 +59,14 @@ def create_ri_ctc() -> Reform:
         def formula(tax_unit, period, parameters):
             p = parameters(period).gov.contrib.states.ri.ctc
 
+            # Base credit for all eligible children
             eligible_children = tax_unit("ri_ctc_eligible_children", period)
-            return eligible_children * p.amount
+            base_credit = eligible_children * p.amount
+
+            # Young child boost
+            young_child_boost = tax_unit("ri_ctc_young_child_boost", period)
+
+            return base_credit + young_child_boost
 
     class ri_ctc_phaseout(Variable):
         value_type = float
@@ -142,6 +172,7 @@ def create_ri_ctc() -> Reform:
     class reform(Reform):
         def apply(self):
             self.update_variable(ri_ctc_eligible_children)
+            self.update_variable(ri_ctc_young_child_boost)
             self.update_variable(ri_ctc_maximum)
             self.update_variable(ri_ctc_phaseout)
             self.update_variable(ri_total_ctc)

policyengine_us/reforms/states/ri/exemption/ri_exemption_reform.py

@@ -68,13 +68,29 @@ def create_ri_exemption_reform() -> Reform:
         defined_for = StateCode.RI
 
         def formula(tax_unit, period, parameters):
-            p = parameters(period).gov.contrib.states.ri.dependent_exemption
 
             maximum = tax_unit("ri_dependent_exemption_maximum", period)
             phaseout = tax_unit("ri_dependent_exemption_phaseout", period)
 
             return max_(maximum - phaseout, 0)
 
+    class ri_older_dependents_count(Variable):
+        value_type = float
+        entity = TaxUnit
+        label = "Rhode Island older dependents count"
+        unit = USD
+        definition_period = YEAR
+        defined_for = StateCode.RI
+
+        def formula(tax_unit, period, parameters):
+            person = tax_unit.members
+            is_dependent = person("is_tax_unit_dependent", period)
+            total_dependents = tax_unit.sum(is_dependent)
+            eligible_dependent_exemptions = tax_unit(
+                "ri_eligible_dependents_count", period
+            )
+            return max_(0, total_dependents - eligible_dependent_exemptions)
+
     class ri_exemptions(Variable):
         value_type = float
         entity = TaxUnit
@@ -88,10 +104,14 @@ def create_ri_exemption_reform() -> Reform:
 
             # Calculate personal exemptions base amount
             filing_status = tax_unit("filing_status", period)
-            personal_exemptions = where(
-                filing_status == filing_status.possible_values.JOINT,
-                2,
-                1,
+            older_dependents = tax_unit("ri_older_dependents_count", period)
+            personal_exemptions = (
+                where(
+                    filing_status == filing_status.possible_values.JOINT,
+                    2,
+                    1,
+                )
+                + older_dependents
             )
             personal_exemption_base = personal_exemptions * p_base.amount
 
@@ -118,6 +138,7 @@ def create_ri_exemption_reform() -> Reform:
             self.update_variable(ri_dependent_exemption_phaseout)
             self.update_variable(ri_dependent_exemption)
             self.update_variable(ri_exemptions)
+            self.update_variable(ri_older_dependents_count)
 
     return reform
 

policyengine_us/reforms/states/ut/__init__.py

@@ -0,0 +1,3 @@
+from .ut_refundable_eitc import (
+    create_ut_refundable_eitc_reform,
+)

policyengine_us/reforms/states/ut/ut_refundable_eitc.py

@@ -0,0 +1,118 @@
+from policyengine_us.model_api import *
+from policyengine_core.periods import period as period_
+
+
+def create_ut_refundable_eitc() -> Reform:
+    class ut_has_qualifying_child_for_refundable_eitc(Variable):
+        value_type = bool
+        entity = TaxUnit
+        label = "Utah tax unit has qualifying child for refundable EITC"
+        defined_for = StateCode.UT
+        definition_period = YEAR
+
+        def formula(tax_unit, period, parameters):
+            person = tax_unit.members
+            p = parameters(period).gov.contrib.states.ut.eitc
+            age = person("age", period)
+            is_dependent = person("is_tax_unit_dependent", period)
+            is_qualifying_child = (age <= p.max_age) & is_dependent
+            return tax_unit.any(is_qualifying_child)
+
+    class ut_refundable_eitc(Variable):
+        value_type = float
+        entity = TaxUnit
+        label = "Utah refundable EITC"
+        unit = USD
+        definition_period = YEAR
+        defined_for = "ut_has_qualifying_child_for_refundable_eitc"
+
+        adds = ["ut_eitc"]
+
+    class ut_eitc(Variable):
+        value_type = float
+        entity = TaxUnit
+        label = "Utah Earned Income Tax Credit"
+        unit = USD
+        documentation = "This credit is a fraction of the federal EITC."
+        definition_period = YEAR
+        defined_for = StateCode.UT
+        reference = "https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1044.html?v=C59-10-S1044_2022050420220504"
+
+        def formula(tax_unit, period, parameters):
+            p = parameters(
+                period
+            ).gov.states.ut.tax.income.credits.earned_income
+            federal_eitc = tax_unit("eitc", period)
+            return p.rate * federal_eitc
+
+    class ut_non_refundable_eitc(Variable):
+        value_type = float
+        entity = TaxUnit
+        label = "Utah non-refundable EITC"
+        unit = USD
+        definition_period = YEAR
+        defined_for = StateCode.UT
+
+        adds = ["ut_eitc"]
+        subtracts = ["ut_refundable_eitc"]
+
+    class ut_non_refundable_credits(Variable):
+        value_type = float
+        entity = TaxUnit
+        label = "Utah non-refundable tax credits"
+        unit = USD
+        definition_period = YEAR
+        defined_for = StateCode.UT
+
+        adds = [
+            "ut_non_refundable_eitc",
+            "ut_retirement_credit",
+            "ut_ss_benefits_credit",
+            "ut_at_home_parent_credit",
+            "ut_ctc",
+        ]
+
+    class ut_refundable_credits(Variable):
+        value_type = float
+        entity = TaxUnit
+        label = "Utah refundable credits"
+        unit = USD
+        definition_period = YEAR
+        defined_for = StateCode.UT
+
+        adds = ["ut_refundable_eitc"]
+
+    class reform(Reform):
+        def apply(self):
+            self.update_variable(ut_has_qualifying_child_for_refundable_eitc)
+            self.update_variable(ut_refundable_eitc)
+            self.update_variable(ut_non_refundable_eitc)
+            self.update_variable(ut_eitc)
+            self.update_variable(ut_non_refundable_credits)
+            self.update_variable(ut_refundable_credits)
+
+    return reform
+
+
+def create_ut_refundable_eitc_reform(parameters, period, bypass: bool = False):
+    if bypass:
+        return create_ut_refundable_eitc()
+
+    p = parameters.gov.contrib.states.ut.eitc
+
+    reform_active = False
+    current_period = period_(period)
+
+    for i in range(5):
+        if p(current_period).in_effect:
+            reform_active = True
+            break
+        current_period = current_period.offset(1, "year")
+
+    if reform_active:
+        return create_ut_refundable_eitc()
+    else:
+        return None
+
+
+ut_refundable_eitc = create_ut_refundable_eitc_reform(None, None, bypass=True)

policyengine_us/tests/policy/baseline/gov/ed/pell_grant/pell_grant_simplified_formula_applies.yaml

@@ -135,7 +135,7 @@
       tanf: 0
       spm_unit_wic: 0
   output:
-    pell_grant_simplified_formula_applies: true
+    pell_grant_simplified_formula_applies: [false, true]  # main has no benefits, other has medicaid
 
 - name: Too much income
   period: 2023