policyengine-us 1.432.8__py3-none-any.whl → 1.433.0__py3-none-any.whl

policyengine_us/parameters/gov/states/pa/tax/income/credits/eitc/match.yaml

@@ -0,0 +1,10 @@
+description: The Working Pennsylvanians Tax Credit matches this percentage of the federal Earned Income Tax Credit.
+values:
+  2025-01-01: 0.1
+metadata:
+  unit: /1
+  period: year
+  label: Pennsylvania EITC percent
+  reference:
+    - title: PA House Bill 416 - Article XVI-W.2 Working Pennsylvanians Tax Credit, Section 1603-W.2(C)
+      href: https://www.palegis.us/legislation/bills/text/PDF/2025/0/HB0416/PN2576#page=50

policyengine_us/parameters/gov/states/pa/tax/income/credits/refundable.yaml

@@ -3,6 +3,9 @@ values:
   2021-01-01: []
   2022-01-01:
     - pa_cdcc
+  2025-01-01:
+    - pa_cdcc
+    - pa_eitc
 
 metadata:
   unit: list
@@ -14,3 +17,6 @@ metadata:
     href: https://www.revenue.pa.gov/TaxTypes/PIT/Child%20and%20Dependent%20Care%20Enhancement%20Tax%20Credit/Pages/default.aspx
   - title: 2024 PA Schedule DC - Child and Dependent Care Enhancement Tax Credit (PA Schedule DC)
     href: https://www.pa.gov/content/dam/copapwp-pagov/en/revenue/documents/formsandpublications/formsforindividuals/pit/documents/2024/2024_pa-40dc.pdf#page=3
+  # EITC reference
+  - title: PA House Bill 416 - Article XVI-W.2 Working Pennsylvanians Tax Credit
+    href: https://www.palegis.us/legislation/bills/text/PDF/2025/0/HB0416/PN2576#page=50

policyengine_us/tests/policy/baseline/gov/states/hi/tax/income/credits/cdcc/hi_cdcc.yaml

@@ -4,6 +4,7 @@
     hi_agi: 1_000
     hi_cdcc_min_head_spouse_earned: 1_000
     hi_dependent_care_benefits: 100
+    hi_cdcc_eligible: true
     state_code: HI
   output:
     hi_cdcc: 25
@@ -14,6 +15,7 @@
     hi_agi: 1_000
     hi_cdcc_min_head_spouse_earned: 1_000
     hi_dependent_care_benefits: 2_000
+    hi_cdcc_eligible: true
     state_code: HI
   output:
     hi_cdcc: 250
@@ -24,6 +26,7 @@
     hi_agi: 50_000
     hi_cdcc_min_head_spouse_earned: 1_000
     hi_dependent_care_benefits: 100
+    hi_cdcc_eligible: true
     state_code: HI
   output:
     hi_cdcc: 20
@@ -34,6 +37,7 @@
     hi_agi: 50_001
     hi_cdcc_min_head_spouse_earned: 1_000
     hi_dependent_care_benefits: 100
+    hi_cdcc_eligible: true
     state_code: HI
   output:
     hi_cdcc: 15

policyengine_us/tests/policy/baseline/gov/states/hi/tax/income/credits/cdcc/hi_cdcc_eligible.yaml

@@ -0,0 +1,15 @@
+- name: No eligible dependents
+  period: 2022
+  input:
+    count_cdcc_eligible: 0
+    state_code: HI
+  output:
+    hi_cdcc_eligible: false
+
+- name: No eligible dependents
+  period: 2022
+  input:
+    count_cdcc_eligible: 1
+    state_code: HI
+  output:
+    hi_cdcc_eligible: true

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

@@ -139,3 +139,63 @@
         state_fips: 15
   output:
     hi_income_tax: 6_461
+
+- name: 0-HI.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: 167159.52
+        taxable_interest_income: 250739.28
+        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
+        taxable_interest_income: 250739.28
+        is_tax_unit_spouse: true
+      person3:
+        age: 17
+        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: 5196.9619
+        state_and_local_sales_or_income_tax: 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: 15
+  output:
+    hi_cdcc: 0
+    hi_income_tax: 28_681

policyengine_us/tests/policy/baseline/gov/states/pa/tax/income/credits/pa_eitc.yaml

@@ -0,0 +1,26 @@
+- name: No federal EITC, no PA credit
+  period: 2025
+  absolute_error_margin: 1
+  input:
+    state_code: PA
+    eitc: 0
+  output:
+    pa_eitc: 0
+
+- name: Basic PA EITC - 10% match of federal EITC
+  period: 2025
+  absolute_error_margin: 1
+  input:
+    state_code: PA
+    eitc: 1_000
+  output:
+    pa_eitc: 100
+
+- name: PA EITC with higher federal EITC amount
+  period: 2025
+  absolute_error_margin: 1
+  input:
+    state_code: PA
+    eitc: 7_430
+  output:
+    pa_eitc: 743

policyengine_us/variables/gov/states/hi/tax/income/credits/cdcc/hi_cdcc.py

@@ -5,7 +5,7 @@ class hi_cdcc(Variable):
     value_type = float
     entity = TaxUnit
     label = "Hawaii child and dependent care credit"
-    defined_for = StateCode.HI
+    defined_for = "hi_cdcc_eligible"
     unit = USD
     definition_period = YEAR
     reference = "https://files.hawaii.gov/tax/legal/hrs/hrs_235.pdf#page=40"

policyengine_us/variables/gov/states/hi/tax/income/credits/cdcc/hi_cdcc_eligible.py

@@ -0,0 +1,14 @@
+from policyengine_us.model_api import *
+
+
+class hi_cdcc_eligible(Variable):
+    value_type = bool
+    entity = TaxUnit
+    label = "Hawaii child and dependent care credit eligible"
+    defined_for = StateCode.HI
+    definition_period = YEAR
+    reference = "https://law.justia.com/codes/hawaii/title-14/chapter-235/section-235-55-6/"
+
+    def formula(tax_unit, period, parameters):
+        count_cdcc_eligible = tax_unit("count_cdcc_eligible", period)
+        return count_cdcc_eligible > 0

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

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

{policyengine_us-1.432.8.dist-info → policyengine_us-1.433.0.dist-info}/METADATA

@@ -1,6 +1,6 @@
 Metadata-Version: 2.4
 Name: policyengine-us
-Version: 1.432.8
+Version: 1.433.0
 Summary: Add your description here.
 Author-email: PolicyEngine <hello@policyengine.org>
 License-File: LICENSE

{policyengine_us-1.432.8.dist-info → policyengine_us-1.433.0.dist-info}/RECORD

@@ -2814,8 +2814,9 @@ policyengine_us/parameters/gov/states/pa/dhs/tanf/cash_assistance/age_limit.yaml
 policyengine_us/parameters/gov/states/pa/dhs/tanf/pregnancy_eligibility/age_limit.yaml,sha256=DOxCpCidm__u2U1VxSekfNBHHQ-rI_p2Knz2gBlOekg,526
 policyengine_us/parameters/gov/states/pa/tax/income/nontaxable_income_sources.yaml,sha256=cEQcc5YXZGXlI1bWgMwCqaLhB8qDwACNtJZ_hx5_Vus,478
 policyengine_us/parameters/gov/states/pa/tax/income/rate.yaml,sha256=Pae4_nwJF0ZQIFJLBJz3snH5r73UoL9p97Akh9fzJ4o,839
-policyengine_us/parameters/gov/states/pa/tax/income/credits/refundable.yaml,sha256=_nZ4oNxer7Tn3yuq28V-o1znC0sANiw6QLhJom31Imk,699
+policyengine_us/parameters/gov/states/pa/tax/income/credits/refundable.yaml,sha256=xLnIxkQaq93zy4FbkdD43dc1x3dFSQ5ikLxveeVP-kI,930
 policyengine_us/parameters/gov/states/pa/tax/income/credits/cdcc/match.yaml,sha256=yurx2e5flr5MupVY_Zm4NlEVkdfVmKdRgwdgXA7J7bs,957
+policyengine_us/parameters/gov/states/pa/tax/income/credits/eitc/match.yaml,sha256=5iAAZrPdDVG2g4VOolqv-_mzavLOmOOnrhPQ5JZnnHY,421
 policyengine_us/parameters/gov/states/pa/tax/income/forgiveness/base.yaml,sha256=gGt4aaJOMoq_MpKDHNKcPCQa81Xyj-rQ55dbDiQY-Jo,885
 policyengine_us/parameters/gov/states/pa/tax/income/forgiveness/dependent_rate.yaml,sha256=qUXtAOaxT7pXo8VPRlOrd-2oXjYfMUhND2X8RVeHK8c,905
 policyengine_us/parameters/gov/states/pa/tax/income/forgiveness/eligibility_income_sources.yaml,sha256=fj13Cgj5wx4zAQziPLUk5qq3FNZQ_Eh6Q7wQxQcoj0Y,956
@@ -4197,13 +4198,14 @@ 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=KbrodFSbY_3TxvSffGXkX3odXbsfXgNPPSA_g0nhEN8,3757
+policyengine_us/tests/policy/baseline/gov/states/hi/tax/income/integration.yaml,sha256=-aHCSK6m5dZrqozq_hAzcnfBX4_2FsRzGXYLt0CLSc4,5294
 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=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
-policyengine_us/tests/policy/baseline/gov/states/hi/tax/income/credits/cdcc/hi_cdcc.yaml,sha256=lhdRRNqTpHfbqnbDCFXF7yGAlGH0bG2dyKHfH-n9jIk,773
+policyengine_us/tests/policy/baseline/gov/states/hi/tax/income/credits/cdcc/hi_cdcc.yaml,sha256=ghzRNPsDgD4MCI75yS3EJ80n2ehJpE727vbJ4mMYVmU,881
+policyengine_us/tests/policy/baseline/gov/states/hi/tax/income/credits/cdcc/hi_cdcc_eligible.yaml,sha256=GNgQMT-NEZMqZEhmyyJPLzpjrLaRlyi2HAjoht1Ft8Q,278
 policyengine_us/tests/policy/baseline/gov/states/hi/tax/income/credits/cdcc/hi_cdcc_income_floor_eligible.yaml,sha256=QCQcZnvgBSHzydbI93GrAOycfWYOGIBg4fQN5JJRoB0,1390
 policyengine_us/tests/policy/baseline/gov/states/hi/tax/income/credits/cdcc/hi_cdcc_integration.yaml,sha256=QONKnmjOik0h0jNNXLGJ5s87fj4z-7hdNSuwUE7qpT4,3335
 policyengine_us/tests/policy/baseline/gov/states/hi/tax/income/credits/cdcc/hi_cdcc_min_head_spouse_earned.yaml,sha256=bXR2C0OdBC4W8yysQW2buaFP_Jy96gCsFRoajitVZKs,4013
@@ -5089,6 +5091,7 @@ policyengine_us/tests/policy/baseline/gov/states/pa/tax/income/pa_income_tax.yam
 policyengine_us/tests/policy/baseline/gov/states/pa/tax/income/pa_use_tax.yaml,sha256=mESuuOIkhVPfBqOOOUA8IaQxS7GdfAmvDdwNrneKg6k,666
 policyengine_us/tests/policy/baseline/gov/states/pa/tax/income/pa_withheld_income_tax.yaml,sha256=a2W-80HU5R9ltkVd4hZ4QLk3WzPr9srMjE8o0q6PLs8,697
 policyengine_us/tests/policy/baseline/gov/states/pa/tax/income/credits/pa_cdcc.yaml,sha256=vv9do6CIK_n1BqU6D9sAj-ouLdyBrapBKrNJ-Q8xGLU,363
+policyengine_us/tests/policy/baseline/gov/states/pa/tax/income/credits/pa_eitc.yaml,sha256=IUkKEJY4lE716nlj7fpH5kx_9h0TMoHcS9IkEojRl1o,471
 policyengine_us/tests/policy/baseline/gov/states/pa/tax/income/dhs/tanf/eligibility/pa_tanf_resources_eligible.yaml,sha256=TS_26N9cL-uQVojoX_nkm0DMP3kruY6wlhyL21jWBz4,440
 policyengine_us/tests/policy/baseline/gov/states/pa/tax/income/forgiveness/pa_income_tax_after_forgiveness.yaml,sha256=Hbq14OQCEve0a05t6Zp5t7O0QiK_D-Z6UT4O27A3fxo,653
 policyengine_us/tests/policy/baseline/gov/states/pa/tax/income/forgiveness/pa_income_tax_before_forgiveness.yaml,sha256=XUl2MptoxN-_HFbau5pcnUVdUF7yBJwKRqHoZOqo728,180
@@ -6778,7 +6781,8 @@ policyengine_us/variables/gov/states/hi/tax/income/alternative_tax/hi_alternativ
 policyengine_us/variables/gov/states/hi/tax/income/alternative_tax/hi_taxable_income_for_alternative_tax.py,sha256=9y5zcdFh1VjHfLelTRgE1XW0J8hF57bU7h_wgRhPZiI,2240
 policyengine_us/variables/gov/states/hi/tax/income/credits/hi_act_115_rebate.py,sha256=3OtjkOubssYfcYNoVlV1v6XHwDE5ckvzsVZl_udZR7k,1119
 policyengine_us/variables/gov/states/hi/tax/income/credits/hi_eitc.py,sha256=6mLr3Z0pKSd6QZGWFtNXW5P1CTa2f4PlrPRmSZW7PY0,550
-policyengine_us/variables/gov/states/hi/tax/income/credits/cdcc/hi_cdcc.py,sha256=CNgjDkakN5a1uJ2aLsvVCu9lNr9My833Bp7U1s_8gMs,1143
+policyengine_us/variables/gov/states/hi/tax/income/credits/cdcc/hi_cdcc.py,sha256=M3JgdOi5tAZCi4vXHi-D2iNN0nSl4Nz0u76Awd_IkcU,1149
+policyengine_us/variables/gov/states/hi/tax/income/credits/cdcc/hi_cdcc_eligible.py,sha256=sHXQaMVw_OYK-9N-ydOZWPF3EtShDmdnEleTyGyq29c,491
 policyengine_us/variables/gov/states/hi/tax/income/credits/cdcc/dependent_care_benefit/hi_cdcc_income_floor_eligible.py,sha256=84hgR2_CvvA1euMZalRoo8E9TnOt1larlPuwQj5AN9Y,702
 policyengine_us/variables/gov/states/hi/tax/income/credits/cdcc/dependent_care_benefit/hi_cdcc_min_head_spouse_earned.py,sha256=EVHbnyKhN-O7iPC5IrCZGttUGilWUQcohMuWrA5rRZE,2834
 policyengine_us/variables/gov/states/hi/tax/income/credits/cdcc/dependent_care_benefit/hi_dependent_care_benefits.py,sha256=VbIFuTn_gY3ff3Z2XCJyi7MXNXuUVuOooU711KKN6sc,2572
@@ -7931,6 +7935,7 @@ policyengine_us/variables/gov/states/pa/tax/income/pa_refundable_tax_credits.py,
 policyengine_us/variables/gov/states/pa/tax/income/pa_use_tax.py,sha256=Gio9VRnUj94ZjwENKBZlKwksCg4X1cNFkxgW3MizCfA,2049
 policyengine_us/variables/gov/states/pa/tax/income/pa_withheld_income_tax.py,sha256=wOxEPAIEXBEBy8HOHwd4KZolB4Rt23u3TywkWtRjZyE,613
 policyengine_us/variables/gov/states/pa/tax/income/credits/pa_cdcc.py,sha256=lokszh0fNKABkxsGHZR0VWYRPTuEy44BxWh_8sssdoI,782
+policyengine_us/variables/gov/states/pa/tax/income/credits/pa_eitc.py,sha256=txeDN__id4i-cAxUtlCXu4GvVY0GhEnacN6bew55ADE,566
 policyengine_us/variables/gov/states/pa/tax/income/deductions/pa_tax_deductions.py,sha256=UnYJUFj1IeKF6S5UotnPeLfSAop8TNaGJeYF_W13zSM,516
 policyengine_us/variables/gov/states/pa/tax/income/forgiveness/pa_eligibility_income.py,sha256=atB4NHmHKe5u03PRNkZb3fYee7McAjVUYWj3vJ0LY4k,517
 policyengine_us/variables/gov/states/pa/tax/income/forgiveness/pa_income_tax_after_forgiveness.py,sha256=JUSEQg7ZV72mQcIhsgyfCwDyVl3v_soB8LzQhFjwKYY,481
@@ -8856,8 +8861,8 @@ 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-1.432.8.dist-info/METADATA,sha256=SSIK2TtnmQUltDDLnwK3kXFbr7W7NPwuwSB0i0tSnXU,1649
-policyengine_us-1.432.8.dist-info/WHEEL,sha256=qtCwoSJWgHk21S1Kb4ihdzI2rlJ1ZKaIurTj_ngOhyQ,87
-policyengine_us-1.432.8.dist-info/entry_points.txt,sha256=MLaqNyNTbReALyKNkde85VkuFFpdPWAcy8VRG1mjczc,57
-policyengine_us-1.432.8.dist-info/licenses/LICENSE,sha256=2N5ReRelkdqkR9a-KP-y-shmcD5P62XoYiG-miLTAzo,34519
-policyengine_us-1.432.8.dist-info/RECORD,,
+policyengine_us-1.433.0.dist-info/METADATA,sha256=I_sWWD4kS0vAudkQ6HfF6CFgb1spnkeqZr5UCtnLLm8,1649
+policyengine_us-1.433.0.dist-info/WHEEL,sha256=qtCwoSJWgHk21S1Kb4ihdzI2rlJ1ZKaIurTj_ngOhyQ,87
+policyengine_us-1.433.0.dist-info/entry_points.txt,sha256=MLaqNyNTbReALyKNkde85VkuFFpdPWAcy8VRG1mjczc,57
+policyengine_us-1.433.0.dist-info/licenses/LICENSE,sha256=2N5ReRelkdqkR9a-KP-y-shmcD5P62XoYiG-miLTAzo,34519
+policyengine_us-1.433.0.dist-info/RECORD,,