policyengine-us 1.432.0__py3-none-any.whl → 1.432.2__py3-none-any.whl

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/tests/policy/baseline/gov/states/oh/tax/income/credits/oh_cdcc.yaml

@@ -3,7 +3,7 @@
   input:
     state_code: OH
     oh_modified_agi: 19_999
-    cdcc: 2_000
+    cdcc_potential: 2_000
   output:
     oh_cdcc: 2_000
 
@@ -12,7 +12,7 @@
   input:
     state_code: OH
     oh_modified_agi: 20_000
-    cdcc: 2_000
+    cdcc_potential: 2_000
   output:
     oh_cdcc: 500
 
@@ -21,7 +21,7 @@
   input:
     state_code: OH
     oh_modified_agi: 39_999
-    cdcc: 2_000
+    cdcc_potential: 2_000
   output:
     oh_cdcc: 500
 
@@ -30,6 +30,6 @@
   input:
     state_code: OH
     oh_modified_agi: 40_000
-    cdcc: 2_000
+    cdcc_potential: 2_000
   output:
     oh_cdcc: 0

policyengine_us/tests/policy/baseline/gov/states/oh/tax/income/integration.yaml

@@ -122,3 +122,62 @@
         state_fips: 39  # OH
   output:  # expected results from patched TAXSIM35 2024-03-09 version
     oh_income_tax: 2_818.55
+
+- name: 0-OH.yaml
+  absolute_error_margin: 2
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 70
+        employment_income: 10000.0
+        ssi: 0
+        wic: 0
+        head_start: 0
+        early_head_start: 0
+        commodity_supplemental_food_program: 0
+        deductible_mortgage_interest: 13333.333
+        qualified_dividend_income: 9822.7325
+        is_tax_unit_head: true
+      person2:
+        age: 70
+        employment_income: 10000.0
+        ssi: 0
+        wic: 0
+        head_start: 0
+        early_head_start: 0
+        commodity_supplemental_food_program: 0
+        qualified_dividend_income: 9822.7325
+        is_tax_unit_spouse: true
+      person3:
+        age: 5
+        employment_income: 0
+        ssi: 0
+        wic: 0
+        head_start: 0
+        early_head_start: 0
+        commodity_supplemental_food_program: 0
+        is_tax_unit_dependent: true
+        is_tax_unit_head: false
+        is_tax_unit_spouse: false
+    tax_units:
+      tax_unit:
+        members: [person1, person2, person3]
+        premium_tax_credit: 0
+        local_income_tax: 0
+        state_sales_tax: 0
+        tax_unit_childcare_expenses: 6000.0
+    spm_units:
+      spm_unit:
+        members: [person1, person2, person3]
+        snap: 0
+        tanf: 0
+        free_school_meals: 0
+        reduced_price_school_meals: 0
+    households:
+      household:
+        members: [person1, person2, person3]
+        state_fips: 39
+  output:
+    oh_cdcc: 165
+    oh_income_tax: 273

policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/pr_normal_tax.yaml

@@ -28,4 +28,4 @@
     pr_net_taxable_income: 100_000
     state_code: PR
   output:
-    pr_normal_tax: 21_135
+    pr_normal_tax: 21_135

policyengine_us/tests/policy/contrib/states/ri/exemption_reform_test.yaml

@@ -25,7 +25,7 @@
         members: [parent, child1, child2]
         state_name: RI
   output:
-    ri_exemptions: 10_150  # 1 personal (5_050) + 1 dependent (5_100)
+    ri_exemptions: 15_200  # 1 personal (5_050) + 1 dependent (5_100) + 1 older dependent (5_050)
 
 - name: RI exemption reform - restrict to children under 13
   period: 2025
@@ -54,7 +54,7 @@
         members: [parent, child1, child2]
         state_name: RI
   output:
-    ri_exemptions: 10_150  # 1 personal (5_050) + 1 dependent (5_100)
+    ri_exemptions: 15_200  # 1 personal (5_050) + 1 dependent (5_100) + 1 older dependent (5_050)
 
 - name: RI exemption reform - AGI phaseout
   period: 2025

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-1.432.0.dist-info → policyengine_us-1.432.2.dist-info}/METADATA

@@ -1,6 +1,6 @@
 Metadata-Version: 2.4
 Name: policyengine-us
-Version: 1.432.0
+Version: 1.432.2
 Summary: Add your description here.
 Author-email: PolicyEngine <hello@policyengine.org>
 License-File: LICENSE

{policyengine_us-1.432.0.dist-info → policyengine_us-1.432.2.dist-info}/RECORD

@@ -3400,7 +3400,7 @@ policyengine_us/reforms/states/ri/__init__.py,sha256=BG3Wr6c3tcsIiMfCvqZMsiZp9qa
 policyengine_us/reforms/states/ri/ctc/__init__.py,sha256=L95JQFkq-Srt-n7CSXWytzly6nkhtbrTzomeodskTio,48
 policyengine_us/reforms/states/ri/ctc/ri_ctc_reform.py,sha256=Jm35tP17Bl6hg1Ub5fI9-mzzhx4Hi6XPlRs-Y3do0uI,6023
 policyengine_us/reforms/states/ri/exemption/__init__.py,sha256=hEkhBVlshUVIG8KPHpnoTp1Gg69syHmIote4WlCjOOE,63
-policyengine_us/reforms/states/ri/exemption/ri_exemption_reform.py,sha256=Ebk7kihz9HtBdcoBSp6k4gIFsxt8wHU1C2mBt9DSUhU,5153
+policyengine_us/reforms/states/ri/exemption/ri_exemption_reform.py,sha256=c90gXlYL2RUM9xwR-iJBJ1WoNpyYONgLc8m905NaMH0,5952
 policyengine_us/reforms/tax_exempt/__init__.py,sha256=v3EbtUk6a2jsi9MrOlyb8ckzPyX7EgG7qkI7QXoSGto,65
 policyengine_us/reforms/tax_exempt/tax_exempt_reform.py,sha256=bkW91XMJ-jd23nhq4-PfWJv0YW2whVn98cQikbq6-Z8,2427
 policyengine_us/reforms/treasury/__init__.py,sha256=406jIbu32B57tUKhVLflWxlXf3S4SWjclVqlEtMeMwg,92
@@ -5002,13 +5002,13 @@ policyengine_us/tests/policy/baseline/gov/states/ny/tax/income/taxable_income/de
 policyengine_us/tests/policy/baseline/gov/states/ny/tax/income/taxable_income/deductions/itemized/ny_itemized_deductions_reduction_based_on_charitable_deduction.yaml,sha256=1uzaus-lN19vtzMfTWANUuajpsp32F498fNIomh8c1A,1115
 policyengine_us/tests/policy/baseline/gov/states/ny/tax/income/taxable_income/deductions/itemized/ny_itemized_deductions_reduction_based_on_charitable_deduction_applies.yaml,sha256=bVrcl4Ol2QiDmbCShC_CAcWEhxGPef_pB5-dpZAmIkI,440
 policyengine_us/tests/policy/baseline/gov/states/ny/tax/income/taxable_income/deductions/itemized/ny_itemizes.yaml,sha256=YmmMVqSYoSIAe8cyA2FZ34M3ysZ8GTyKn_delt9YuRs,749
-policyengine_us/tests/policy/baseline/gov/states/oh/tax/income/integration.yaml,sha256=l9C2izlnx98tcrzI7WZSBX1ZrYNia5zMK0iNdX0FbTk,3756
+policyengine_us/tests/policy/baseline/gov/states/oh/tax/income/integration.yaml,sha256=YmY4_8L6eOLZYuEwTpGAVnQkYVRjCzvBxdb3grKFv7c,5245
 policyengine_us/tests/policy/baseline/gov/states/oh/tax/income/oh_income_tax_before_non_refundable_credits.yaml,sha256=U-UhhYcKc2B93NIvgLUJAUj7fgtc56WU1dl3dSFi5FM,622
 policyengine_us/tests/policy/baseline/gov/states/oh/tax/income/oh_income_tax_before_refundable_credits.yaml,sha256=Ypv2xQF3bdw4qekYQPh1CarA2XgdIT7VssfKtAwPen8,499
 policyengine_us/tests/policy/baseline/gov/states/oh/tax/income/oh_taxable_income.yaml,sha256=qwA5S8vkIJ7DE3GpAdqpa8si40ch4Ykvr3BG2qQ1kiU,362
 policyengine_us/tests/policy/baseline/gov/states/oh/tax/income/oh_withheld_income_tax.yaml,sha256=j5vyHphfUCP1ek1wqhTLjimKUPgOuQ0DPOCN6P-YYXU,717
 policyengine_us/tests/policy/baseline/gov/states/oh/tax/income/credits/oh_adoption_credit_person.yaml,sha256=-9cXlAAFMxEPAZvJeadmlHR3M95Au8Bzg1eGJtGJBWk,8029
-policyengine_us/tests/policy/baseline/gov/states/oh/tax/income/credits/oh_cdcc.yaml,sha256=2gc-fjguRHoJybVY2629-Zubo239gAu0SBxKssjeT0Q,805
+policyengine_us/tests/policy/baseline/gov/states/oh/tax/income/credits/oh_cdcc.yaml,sha256=S5xTfUR0qlSZMRLDrkFw8XC0meePGsr23idirYrrTek,845
 policyengine_us/tests/policy/baseline/gov/states/oh/tax/income/credits/oh_eitc.yaml,sha256=k28r4TnrtjbonrHVvpCYVueo7qmnLCedQk_NLaKUKBs,351
 policyengine_us/tests/policy/baseline/gov/states/oh/tax/income/credits/oh_exemption_credits.yaml,sha256=1Qy9uKJJcnZOEpFjI0HnU_kVWbkGJLjfj3jTeh9oV0E,523
 policyengine_us/tests/policy/baseline/gov/states/oh/tax/income/credits/oh_non_public_school_credits.yaml,sha256=pldAs0s9-mHtBrL6bv5kuyhUWZz8bmAM5-w6ZfYqHqo,2061
@@ -5340,7 +5340,7 @@ policyengine_us/tests/policy/baseline/gov/states/wv/tax/income/subtractions/seni
 policyengine_us/tests/policy/baseline/gov/states/wv/tax/income/subtractions/social_security/wv_social_security_benefits_subtraction_eligible.yaml,sha256=14LNSRJcEUKcNrs0TeQbBbDIyo_oEjl796L89IRRrtY,2401
 policyengine_us/tests/policy/baseline/gov/states/wv/tax/income/subtractions/social_security/wv_social_security_benefits_subtraction_person.yaml,sha256=FYlFFRNZkMEs3-BBc9aoLKqjQE1vYQYMrAw9w3OyvYA,7445
 policyengine_us/tests/policy/baseline/gov/tax/income/integration.yaml,sha256=1kwIJmcmqG6X5kZjCga-hfsclylJB0fWVXSdh08OZHM,706
-policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/pr_normal_tax.yaml,sha256=fkJdbmE0JISDmF0tskZ5eLaklrByWNz8UHD5SxlZBZg,535
+policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/pr_normal_tax.yaml,sha256=79H2cj93JYnaUZGdG9zNatvf1s3SHzgkxJU6Ujzhm7Q,536
 policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/credits/earned_income/integration.yaml,sha256=-9Q9J78TOZuPG8LLK5PqHM4dgi9PmT3KB08jgPNTHFU,1570
 policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/credits/earned_income/pr_earned_income_credit.yaml,sha256=ya84wBvd6bTepawJlWt_1xrzHoshmorBhMThd7V3fqo,4076
 policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/credits/earned_income/pr_earned_income_credit_eligible_person.yaml,sha256=05_kLBxBq9we-w72eJj9fq_1fEeFnqv7P_mG0dl3e84,1196
@@ -5570,7 +5570,7 @@ policyengine_us/tests/policy/contrib/states/mt/ctc/mt_ctc.yaml,sha256=WYTHmavj-l
 policyengine_us/tests/policy/contrib/states/ny/ny_working_families_tax_credit.yaml,sha256=XPIBSvoA_fbz56jj5oyphaglco44oMwSvLPB5yJNhMM,8232
 policyengine_us/tests/policy/contrib/states/or/rebate/or_rebate_state_tax_exempt.yaml,sha256=P7cuxKGo0GrJrOHoHHrZFfW53cH_IJbwj4mzt3OYq58,1220
 policyengine_us/tests/policy/contrib/states/ri/ctc_reform_test.yaml,sha256=hptunGKb3A4Aey4IYMJn1MVrCXn6i3gORV-oyI9OxTQ,6022
-policyengine_us/tests/policy/contrib/states/ri/exemption_reform_test.yaml,sha256=FbL_WhGkZ9q8qODbSPxwzZMOXY4wXHkW9P7_7lPvO_k,3986
+policyengine_us/tests/policy/contrib/states/ri/exemption_reform_test.yaml,sha256=_BgiVNMgoQMCdCvbjW_U3YhNYkI4WgVkIifZWbvpDuI,4042
 policyengine_us/tests/policy/contrib/tax_exempt/tax_exempt_reform.yaml,sha256=T-NrLa5NoAj3Hu4E4sb-Sbi71aDvbloGG3MLtZOsmgA,2412
 policyengine_us/tests/policy/contrib/taxsim/taxsim_v10.yaml,sha256=0an6UXc229i52BUulZsvpTEphDUi8S6OhG3OT9SjiD4,68577
 policyengine_us/tests/policy/contrib/taxsim/taxsim_v11.yaml,sha256=5JSMXOJ-Dt44jx5yYcJUnBNlY6BfTc5-x_uT9ZigDWs,72309
@@ -7823,7 +7823,7 @@ policyengine_us/variables/gov/states/oh/tax/income/adjusted_gross_income/oh_agi.
 policyengine_us/variables/gov/states/oh/tax/income/adjusted_gross_income/oh_agi_person.py,sha256=LoUnZBXkTujGUfetDxbpxOXFlbQsV2AXuDkTOIlsUfI,529
 policyengine_us/variables/gov/states/oh/tax/income/credits/oh_adoption_credit.py,sha256=FXnBvIxYL9zT-QWXlF7A0yhGHuJu9fnnn-CAEnpcM1s,1277
 policyengine_us/variables/gov/states/oh/tax/income/credits/oh_adoption_credit_person.py,sha256=M-NIT-8jbJ6mASNeaWaOePDV1cyjW1tJDOXYgr2vQIM,1906
-policyengine_us/variables/gov/states/oh/tax/income/credits/oh_cdcc.py,sha256=1toxvE0VJ_Ef7nBX4a0AefMlS10dRf_s3v7QJspyc4s,859
+policyengine_us/variables/gov/states/oh/tax/income/credits/oh_cdcc.py,sha256=teTAL6mQYW_gJwdVfJ1ShunL7KPIRIejJoFlh-mwD4w,873
 policyengine_us/variables/gov/states/oh/tax/income/credits/oh_eitc.py,sha256=O1peErUAnf95DquJw46o3bld3GE6Iu2LjFc8tm8JGPM,650
 policyengine_us/variables/gov/states/oh/tax/income/credits/oh_exemption_credit.py,sha256=xJDlL2gxeKV4Iz24J2BESUMVqg2NOv1_BuFYZjHHtoA,844
 policyengine_us/variables/gov/states/oh/tax/income/credits/oh_has_taken_oh_lump_sum_credits.py,sha256=dA6112zBx2tbPb-VrzRmoe24PmtEm76vLbYcO8kgdAc,473
@@ -8862,8 +8862,8 @@ policyengine_us/variables/input/farm_income.py,sha256=BEKxYmHNNnWJAAvULl5qZJigy5
 policyengine_us/variables/input/geography.py,sha256=Ux0ueAf0rhZaflyEqz81UuXP3xKCKBDvoO3CrKhiQEc,5421
 policyengine_us/variables/input/self_employment_income.py,sha256=PwsGz8R4lRikKWUYOhsC0qosNNLXq4f5SQmfw4S3mk8,511
 policyengine_us/variables/input/self_employment_income_before_lsr.py,sha256=E8fcX9Nlyqz8dziHhQv_euutdmoIwFMMWePUwbbwv_w,379
-policyengine_us-1.432.0.dist-info/METADATA,sha256=D_R708Q96MUhlrgP8pWYgjV6wwp7Z2p1W2SR8QgMItI,1649
-policyengine_us-1.432.0.dist-info/WHEEL,sha256=qtCwoSJWgHk21S1Kb4ihdzI2rlJ1ZKaIurTj_ngOhyQ,87
-policyengine_us-1.432.0.dist-info/entry_points.txt,sha256=MLaqNyNTbReALyKNkde85VkuFFpdPWAcy8VRG1mjczc,57
-policyengine_us-1.432.0.dist-info/licenses/LICENSE,sha256=2N5ReRelkdqkR9a-KP-y-shmcD5P62XoYiG-miLTAzo,34519
-policyengine_us-1.432.0.dist-info/RECORD,,
+policyengine_us-1.432.2.dist-info/METADATA,sha256=AjUd7Vssk4VOvZRaeu9jnMp9b5Js7-5MTUaDcmiweFE,1649
+policyengine_us-1.432.2.dist-info/WHEEL,sha256=qtCwoSJWgHk21S1Kb4ihdzI2rlJ1ZKaIurTj_ngOhyQ,87
+policyengine_us-1.432.2.dist-info/entry_points.txt,sha256=MLaqNyNTbReALyKNkde85VkuFFpdPWAcy8VRG1mjczc,57
+policyengine_us-1.432.2.dist-info/licenses/LICENSE,sha256=2N5ReRelkdqkR9a-KP-y-shmcD5P62XoYiG-miLTAzo,34519
+policyengine_us-1.432.2.dist-info/RECORD,,