policyengine-us 1.432.4__py3-none-any.whl → 1.432.6__py3-none-any.whl

policyengine_us/parameters/gov/contrib/congress/tlaib/income_security_package/end_child_poverty_act/adult_dependent_credit/min_age.yaml

@@ -5,4 +5,4 @@ metadata:
   # reference: placeholder - bill not yet introduced
   label: Adult dependent minimum age
 values:
-  2026-01-01: 18
+  2026-01-01: 19

policyengine_us/parameters/gov/states/hi/tax/income/alternative_tax/availability.yaml

@@ -1,15 +1,14 @@
 description: Hawaii allows for an alternative tax on capital gains calculation if this is true.
 values:
   2021-01-01: true  
-  2023-01-01: false
 metadata:
   unit: bool
   period: year
   label: Hawaii alternative tax on capital gain availability
   reference:
-    - title: House of Representatives Thirty-Second Legislature, 2023. State of Hawaii, A Bill For An Act
-      href: https://www.capitol.hawaii.gov/sessions/session2023/bills/HB232_.htm
     - title: 2022 N-15 Hawaii Nonresident and Part-Year Resident Income Tax Instructions - Tax Computation line 44
       href: https://files.hawaii.gov/tax/forms/2022/n15ins.pdf#page=28      
     - title: 2022 Hawaii Revised Statutes Title 14. Taxation.235. Income Tax Law.235-51 Tax imposed on individuals; rates.-(f).(2)
       href: https://law.justia.com/codes/hawaii/2022/title-14/chapter-235/section-235-51/
+    - title: 2024 Hawaii N-11
+      href: https://files.hawaii.gov/tax/forms/2024/n11_i.pdf#page=3

policyengine_us/reforms/congress/tlaib/income_security_package/income_security_package.py

@@ -19,6 +19,9 @@ def create_income_security_package() -> Reform:
                 period
             ).gov.contrib.congress.tlaib.income_security_package.baby_bonus_act
 
+            if not p.in_effect:
+                return 0
+
             # Baby bonus is for those born in 2026 and after, paid in their birth year
             birth_year = person("birth_year", period)
 
@@ -47,6 +50,9 @@ def create_income_security_package() -> Reform:
                 period
             ).gov.contrib.congress.tlaib.income_security_package.boost_act
 
+            if not p.in_effect:
+                return 0
+
             age = person("age", period)
             is_eligible = (age >= p.min_age) & (age <= p.max_age)
 
@@ -68,6 +74,9 @@ def create_income_security_package() -> Reform:
                 period
             ).gov.contrib.congress.tlaib.income_security_package.boost_act
 
+            if not p.in_effect:
+                return 0
+
             agi = tax_unit("adjusted_gross_income", period)
             filing_status = tax_unit("filing_status", period)
 
@@ -91,6 +100,9 @@ def create_income_security_package() -> Reform:
                 period
             ).gov.contrib.congress.tlaib.income_security_package.end_child_poverty_act
 
+            if not p.in_effect:
+                return 0
+
             age = person("age", period)
             is_eligible = age < p.child_benefit.age_limit
 
@@ -117,6 +129,9 @@ def create_income_security_package() -> Reform:
                 period
             ).gov.contrib.congress.tlaib.income_security_package.end_child_poverty_act
 
+            if not p.in_effect:
+                return 0
+
             age = person("age", period)
             is_dependent = person("is_tax_unit_dependent", period)
 
@@ -140,6 +155,9 @@ def create_income_security_package() -> Reform:
                 period
             ).gov.contrib.congress.tlaib.income_security_package.end_child_poverty_act
 
+            if not p.in_effect:
+                return 0
+
             person = tax_unit.members
             age = person("age", period)
 
@@ -352,6 +370,38 @@ def create_income_security_package() -> Reform:
 
             return add(tax_unit, period, CREDITS)
 
+    class household_tax_before_refundable_credits(Variable):
+        value_type = float
+        entity = Household
+        label = "total tax before refundable credits"
+        documentation = "Total tax liability before refundable credits."
+        unit = USD
+        definition_period = YEAR
+
+        def formula(household, period, parameters):
+            p = parameters(
+                period
+            ).gov.contrib.congress.tlaib.income_security_package
+
+            base_taxes = add(
+                household,
+                period,
+                [
+                    "employee_payroll_tax",
+                    "self_employment_tax",
+                    "income_tax_before_refundable_credits",
+                    "flat_tax",
+                    "household_state_tax_before_refundable_credits",
+                ],
+            )
+
+            # Add BOOST tax only if active
+            if p.boost_act.in_effect:
+                boost_tax = add(household, period, ["boost_act_tax"])
+                return base_taxes + boost_tax
+            else:
+                return base_taxes
+
     class reform(Reform):
         def apply(self):
             # Update all variables for the Income Security Package
@@ -366,6 +416,7 @@ def create_income_security_package() -> Reform:
             self.update_variable(income_tax)
             self.update_variable(income_tax_refundable_credits)
             self.update_variable(income_tax_non_refundable_credits)
+            self.update_variable(household_tax_before_refundable_credits)
 
     return reform
 

policyengine_us/tests/policy/baseline/gov/states/hi/tax/income/alternative_tax/hi_alternative_tax_on_capital_gains_eligible.yaml

@@ -13,11 +13,3 @@
     net_capital_gain: 0
   output:
     hi_alternative_tax_on_capital_gains_eligible: false
-
-- name: After 2023 and net capitals gains present
-  period: 2023
-  input:
-    state_code: HI
-    net_capital_gain: 1_000
-  output:
-    hi_alternative_tax_on_capital_gains_eligible: false

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

@@ -103,3 +103,39 @@
         state_fips: 15  # HI
   output:  # expected results from patched TAXSIM35 2024-01-29 version
     hi_income_tax: -485.10
+
+- name: 0-HI.yaml
+  absolute_error_margin: 2
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 40
+        employment_income: 0.0
+        ssi: 0
+        wic: 0
+        head_start: 0
+        early_head_start: 0
+        commodity_supplemental_food_program: 0
+        long_term_capital_gains: 100000
+        is_tax_unit_head: true
+    tax_units:
+      tax_unit:
+        members: [person1]
+        premium_tax_credit: 0
+        local_income_tax: 0
+        state_sales_tax: 0
+        state_and_local_sales_or_income_tax: 0
+    spm_units:
+      spm_unit:
+        members: [person1]
+        snap: 0
+        tanf: 0
+        free_school_meals: 0
+        reduced_price_school_meals: 0
+    households:
+      household:
+        members: [person1]
+        state_fips: 15
+  output:
+    hi_income_tax: 6_461

policyengine_us/tests/policy/contrib/congress/tlaib/income_security/test_individual_acts.yaml

@@ -30,10 +30,10 @@
   output:
     # Baby gets bonus (Baby Bonus Act is in effect)
     baby_bonus_act_payment: [2_000, 0]
-    boost_act_payment: [0, 3_000]
-    ecpa_child_benefit: [5_630, 0]
+    boost_act_payment: [0, 0]
+    ecpa_child_benefit: [0, 0]
     ecpa_filer_credit: 0
-    boost_act_tax: 125
+    boost_act_tax: 0
     # Only the baby bonus payment is applied to the household benefits
     household_benefits: 2_000
 
@@ -67,9 +67,9 @@
         members: [parent, baby]
         household_state_benefits: 0
   output:
-    baby_bonus_act_payment: [2_000, 0]
+    baby_bonus_act_payment: [0, 0]
     boost_act_payment: [0, 3_000]
-    ecpa_child_benefit: [5_630, 0]
+    ecpa_child_benefit: [0, 0]
     ecpa_filer_credit: 0
     boost_act_tax: 125
     household_benefits: 3_000
@@ -104,8 +104,8 @@
         members: [parent, baby]
         household_state_benefits: 0
   output:
-    baby_bonus_act_payment: [2_000, 0]
-    boost_act_payment: [0, 3_000]
+    baby_bonus_act_payment: [0, 0]
+    boost_act_payment: [0, 0]
     ecpa_child_benefit: [5_630, 0]
     ecpa_filer_credit: 700
     boost_act_tax: 0

policyengine_us/tests/policy/contrib/congress/tlaib/income_security/unit_tests.yaml

@@ -141,7 +141,7 @@
       2026: [5_630, 5_630, 0]
 
 # ECPA Adult Dependent Credit Tests
-- name: ECPA adult dependent credit requires dependent status and age 18+
+- name: ECPA adult dependent credit requires dependent status and age 19+
   period: 2026
   reforms: policyengine_us.reforms.congress.tlaib.income_security_package.income_security_package
   input:
@@ -151,18 +151,18 @@
     people:
       parent:
         age: 45
-      child_17:
-        age: 17
-        is_tax_unit_dependent: true
-      adult_dep_18:
+      child_18:
         age: 18
         is_tax_unit_dependent: true
+      adult_dep_19:
+        age: 19
+        is_tax_unit_dependent: true
       adult_not_dep:
         age: 20
         is_tax_unit_dependent: false
     tax_units:
       tax_unit:
-        members: [parent, child_17, adult_dep_18, adult_not_dep]
+        members: [parent, child_18, adult_dep_19, adult_not_dep]
   output:
     ecpa_adult_dependent_credit:
       2026: [0, 0, 700, 0]

{policyengine_us-1.432.4.dist-info → policyengine_us-1.432.6.dist-info}/METADATA

@@ -1,6 +1,6 @@
 Metadata-Version: 2.4
 Name: policyengine-us
-Version: 1.432.4
+Version: 1.432.6
 Summary: Add your description here.
 Author-email: PolicyEngine <hello@policyengine.org>
 License-File: LICENSE

{policyengine_us-1.432.4.dist-info → policyengine_us-1.432.6.dist-info}/RECORD

@@ -196,7 +196,7 @@ policyengine_us/parameters/gov/contrib/congress/tlaib/income_security_package/bo
 policyengine_us/parameters/gov/contrib/congress/tlaib/income_security_package/boost_act/tax/threshold.yaml,sha256=wd0b8c3qDngAw-lbAeI-agKWTQ89oCS-t4tC0ZUgT9E,595
 policyengine_us/parameters/gov/contrib/congress/tlaib/income_security_package/end_child_poverty_act/in_effect.yaml,sha256=X0mBeiY4HR2V2JEF1Zd1WFNOOcfFb8U9VpCK-8l010E,258
 policyengine_us/parameters/gov/contrib/congress/tlaib/income_security_package/end_child_poverty_act/adult_dependent_credit/amount.yaml,sha256=s_girhhwgSKx5ol2pULD1P7Ggz2lSOPm90vA2I1ZoLs,319
-policyengine_us/parameters/gov/contrib/congress/tlaib/income_security_package/end_child_poverty_act/adult_dependent_credit/min_age.yaml,sha256=C9OUssu_Z1r49eOqwGpjKkQ1wm-40Qs4vA_FlCC_ssc,281
+policyengine_us/parameters/gov/contrib/congress/tlaib/income_security_package/end_child_poverty_act/adult_dependent_credit/min_age.yaml,sha256=x3BD_JpylmcdFj3G7z9PuMr1Ql98yi46lGx1jN8EnJM,281
 policyengine_us/parameters/gov/contrib/congress/tlaib/income_security_package/end_child_poverty_act/child_benefit/age_limit.yaml,sha256=Aw87cFqY9VYoXZHNrNzATrCWOLrNBDnQEw9rU59GaSU,274
 policyengine_us/parameters/gov/contrib/congress/tlaib/income_security_package/end_child_poverty_act/filer_credit/amount.yaml,sha256=hzpRY4e0yTQuvIACpwCXIcLa2QgU2xZa7qWH3S_mWd0,501
 policyengine_us/parameters/gov/contrib/congress/tlaib/income_security_package/end_child_poverty_act/filer_credit/eligibility/max_age.yaml,sha256=oQyHvxq6ahk4dNCLT1w255s0pPa5yxSTB3_Yz2cYg3o,310
@@ -1517,7 +1517,7 @@ policyengine_us/parameters/gov/states/ga/tax/income/main/single.yaml,sha256=TK0r
 policyengine_us/parameters/gov/states/ga/tax/income/main/surviving_spouse.yaml,sha256=8O4Gfq9FNQssFgwDEaAN6Dg8M5NkQF8QPNHmrkw1XgQ,2581
 policyengine_us/parameters/gov/states/ga/tax/income/subtractions/subtractions.yaml,sha256=r1f3k6URCyEBH0-Hn9aU8ESvlhPZGegrqMV3uklxa6g,934
 policyengine_us/parameters/gov/states/hi/README.md,sha256=9ilQtjEQvdYSE7d-M6NHkhd19Mi3wWZCSKx64CEIOo0,9
-policyengine_us/parameters/gov/states/hi/tax/income/alternative_tax/availability.yaml,sha256=7nonmCppUgipSiUz2sMgzeG__ig73gWRxetOrAN_dRc,857
+policyengine_us/parameters/gov/states/hi/tax/income/alternative_tax/availability.yaml,sha256=ziUWw01FkxJVoCYZslB2-YQpjq1zVPTaMjLAyo9i2_Q,749
 policyengine_us/parameters/gov/states/hi/tax/income/alternative_tax/rate.yaml,sha256=UV8niOWEuImnN_NYW7xKG50fH9JwkgWfv1epGRRvaGg,761
 policyengine_us/parameters/gov/states/hi/tax/income/credits/non_refundable.yaml,sha256=0GnviGcVPy52KJmqenXS82XqTi7llrPiDShWyi1CRgU,444
 policyengine_us/parameters/gov/states/hi/tax/income/credits/refundable.yaml,sha256=2YYwPOLzobToOC5eo8lDaR9-Gyx3195ftaUwP64wJao,942
@@ -3343,7 +3343,7 @@ policyengine_us/reforms/congress/tlaib/end_child_poverty_act.py,sha256=DVsG5B4wg
 policyengine_us/reforms/congress/tlaib/boost/__init__.py,sha256=mTOD_i0DRodonczSQHf3Z22IaboeAbSREGca3uwnJXA,96
 policyengine_us/reforms/congress/tlaib/boost/boost_middle_class_tax_credit.py,sha256=i-QXr3jR8yTq8XDUdytE7FXjSlNTdBcXV5QZQqrNAZw,5964
 policyengine_us/reforms/congress/tlaib/income_security_package/__init__.py,sha256=FYIyIT-6yyliwb49QFQPg0PEtqrkl7GvJPZqpccxcYw,492
-policyengine_us/reforms/congress/tlaib/income_security_package/income_security_package.py,sha256=6gk5786wdwe4u7hCv2ymK0DKM8c_7uFdyQN8PSz4G3A,14063
+policyengine_us/reforms/congress/tlaib/income_security_package/income_security_package.py,sha256=PdZrLKybAcEZLTVKquP8lHO8kzVDlyWtM_NT7GjFLdo,15580
 policyengine_us/reforms/congress/wyden_smith/__init__.py,sha256=E2ZbN4mRYi9FniynFYQiWk18byKe_-WmAp9tpG1aXnU,55
 policyengine_us/reforms/congress/wyden_smith/ctc_expansion.py,sha256=SLqv8nk2gQT9xH8amGZMOgbljIkxPMSvL3RC1IMyLsA,5269
 policyengine_us/reforms/crfb/__init__.py,sha256=IGlcXcMYsTgW3mGt2DRvygTM9hz3V3IVXFkHS2Zu8Jo,830
@@ -4203,9 +4203,9 @@ policyengine_us/tests/policy/baseline/gov/states/hi/tax/income/hi_income_tax_bef
 policyengine_us/tests/policy/baseline/gov/states/hi/tax/income/hi_income_tax_before_refundable_credits.yaml,sha256=cyRHRB9jVnQBhINoqcu5O8chhZ1FG_k6hiRkPmYmVfU,427
 policyengine_us/tests/policy/baseline/gov/states/hi/tax/income/hi_taxable_income.yaml,sha256=Mw5GPG3siqrpi7I_6H3WGlfsQ83yViX24rI3WiFCU6U,369
 policyengine_us/tests/policy/baseline/gov/states/hi/tax/income/hi_withheld_income_tax.yaml,sha256=89Y_LEpvrr0eot5NSj4k3U8TOiNX96q_b06Y93Sc2AQ,711
-policyengine_us/tests/policy/baseline/gov/states/hi/tax/income/integration.yaml,sha256=zvt23tBcXne_mEKOqrDro_K3vFtrKcBmMFj_xC3AeDw,2950
+policyengine_us/tests/policy/baseline/gov/states/hi/tax/income/integration.yaml,sha256=KbrodFSbY_3TxvSffGXkX3odXbsfXgNPPSA_g0nhEN8,3757
 policyengine_us/tests/policy/baseline/gov/states/hi/tax/income/alternative_tax/hi_alternative_tax_on_capital_gains.yaml,sha256=yTElk9tqjIVezk2pMqbNH07VNx6YwtcppQhfZtBvZU8,837
-policyengine_us/tests/policy/baseline/gov/states/hi/tax/income/alternative_tax/hi_alternative_tax_on_capital_gains_eligible.yaml,sha256=TFqoHYFAkcpWSl7UqoyWjizs14dC7LRd6Rx6boHeAxw,563
+policyengine_us/tests/policy/baseline/gov/states/hi/tax/income/alternative_tax/hi_alternative_tax_on_capital_gains_eligible.yaml,sha256=kgAVvMcG8RpYH-ge4n0sO_-ycqwN0LF9THj9-kcoT6k,375
 policyengine_us/tests/policy/baseline/gov/states/hi/tax/income/alternative_tax/hi_taxable_income_for_alternative_tax.yaml,sha256=CH_J3YHTVLzQSMMRX8d5rU5p20pS__zRK5n6RiYkJuo,1236
 policyengine_us/tests/policy/baseline/gov/states/hi/tax/income/credits/hi_act_115_rebate.yaml,sha256=tx_9do9crd_JX-w2yYykXvY4rGmCYZMRpomTZWNB3v4,680
 policyengine_us/tests/policy/baseline/gov/states/hi/tax/income/credits/hi_eitc.yaml,sha256=qwZbr1KIoziRvxVqFz2Ew6_JDsxClVZhknTP2YhbawQ,330
@@ -5534,8 +5534,8 @@ policyengine_us/tests/policy/contrib/congress/tlaib/end_child_poverty_act/ecpa_f
 policyengine_us/tests/policy/contrib/congress/tlaib/end_child_poverty_act/integration.yaml,sha256=-hliVNgaI5F10nm7kmdyWtJCbGyxdavjLO4uztFjIzQ,2532
 policyengine_us/tests/policy/contrib/congress/tlaib/income_security/integration.yaml,sha256=O1T38z4Cp7YNENuVRY2s7jjurGZ2x8OZN6CGTb7jP2U,4926
 policyengine_us/tests/policy/contrib/congress/tlaib/income_security/state_integration.yaml,sha256=9gwepE6mZBr4lKNpU7BUp1aTsx6KmJ7_Zg2CfNBf3c0,3299
-policyengine_us/tests/policy/contrib/congress/tlaib/income_security/test_individual_acts.yaml,sha256=enR7ZvAwtl0EVX-En6tO-JUgSwFDrNpTAPhcjzPTeCY,4506
-policyengine_us/tests/policy/contrib/congress/tlaib/income_security/unit_tests.yaml,sha256=V4VgBFRzwF9xE4MVp2zDqjaCzkdM24GzhEAN37qlPNE,9294
+policyengine_us/tests/policy/contrib/congress/tlaib/income_security/test_individual_acts.yaml,sha256=sHuOwVX1j9OCggADzQSZ2sFJnsSDPhR8gFYL1-S-zIs,4480
+policyengine_us/tests/policy/contrib/congress/tlaib/income_security/unit_tests.yaml,sha256=7wQFhHrFEePOlRKdVf_i3iJfDnjFxLqMTPSQ6t6ZCXA,9294
 policyengine_us/tests/policy/contrib/crfb/non_refundable_ss_credit.yaml,sha256=XEn-3HO1EDVCpv-vNYgi2165ZQZWVmHTISoUSqKWNYk,3259
 policyengine_us/tests/policy/contrib/crfb/senior_deduction_extension.yaml,sha256=GaDP76XMk-elnR3EyfGzSWxKnpFcBkNrS-xRBAjmiPs,3876
 policyengine_us/tests/policy/contrib/crfb/tax_employer_all_payroll_tax.yaml,sha256=ljSr35bDosWTqTDqEZKWhRqZvIw7SwPVMY-O8YFIsLc,559
@@ -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-1.432.4.dist-info/METADATA,sha256=fj9EsqQavRtDDKBaXr70xhlmXS6bY1fVFbNhN9lG9d4,1649
-policyengine_us-1.432.4.dist-info/WHEEL,sha256=qtCwoSJWgHk21S1Kb4ihdzI2rlJ1ZKaIurTj_ngOhyQ,87
-policyengine_us-1.432.4.dist-info/entry_points.txt,sha256=MLaqNyNTbReALyKNkde85VkuFFpdPWAcy8VRG1mjczc,57
-policyengine_us-1.432.4.dist-info/licenses/LICENSE,sha256=2N5ReRelkdqkR9a-KP-y-shmcD5P62XoYiG-miLTAzo,34519
-policyengine_us-1.432.4.dist-info/RECORD,,
+policyengine_us-1.432.6.dist-info/METADATA,sha256=75a1X1rBDk5oUiuFSwY3cJfpIfORQ6R8GDCssdxOf08,1649
+policyengine_us-1.432.6.dist-info/WHEEL,sha256=qtCwoSJWgHk21S1Kb4ihdzI2rlJ1ZKaIurTj_ngOhyQ,87
+policyengine_us-1.432.6.dist-info/entry_points.txt,sha256=MLaqNyNTbReALyKNkde85VkuFFpdPWAcy8VRG1mjczc,57
+policyengine_us-1.432.6.dist-info/licenses/LICENSE,sha256=2N5ReRelkdqkR9a-KP-y-shmcD5P62XoYiG-miLTAzo,34519
+policyengine_us-1.432.6.dist-info/RECORD,,