policyengine-us 1.432.9__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/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/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-1.432.9.dist-info → policyengine_us-1.433.0.dist-info}/METADATA

@@ -1,6 +1,6 @@
 Metadata-Version: 2.4
 Name: policyengine-us
-Version: 1.432.9
+Version: 1.433.0
 Summary: Add your description here.
 Author-email: PolicyEngine <hello@policyengine.org>
 License-File: LICENSE

{policyengine_us-1.432.9.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
@@ -5090,6 +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
@@ -7933,6 +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
@@ -8858,8 +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-1.432.9.dist-info/METADATA,sha256=Ym-HT7pNzY_u9VS07u0R3VNFouqUbuwDFsM5aABhyRs,1649
-policyengine_us-1.432.9.dist-info/WHEEL,sha256=qtCwoSJWgHk21S1Kb4ihdzI2rlJ1ZKaIurTj_ngOhyQ,87
-policyengine_us-1.432.9.dist-info/entry_points.txt,sha256=MLaqNyNTbReALyKNkde85VkuFFpdPWAcy8VRG1mjczc,57
-policyengine_us-1.432.9.dist-info/licenses/LICENSE,sha256=2N5ReRelkdqkR9a-KP-y-shmcD5P62XoYiG-miLTAzo,34519
-policyengine_us-1.432.9.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,,