policyengine-us 1.432.9__py3-none-any.whl → 1.434.0__py3-none-any.whl
This diff represents the content of publicly available package versions that have been released to one of the supported registries. The information contained in this diff is provided for informational purposes only and reflects changes between package versions as they appear in their respective public registries.
- policyengine_us/parameters/gov/contrib/states/ri/ctc/young_child_boost/age_limit.yaml +9 -0
- policyengine_us/parameters/gov/contrib/states/ri/ctc/young_child_boost/amount.yaml +9 -0
- policyengine_us/parameters/gov/states/pa/tax/income/credits/eitc/match.yaml +10 -0
- policyengine_us/parameters/gov/states/pa/tax/income/credits/refundable.yaml +6 -0
- policyengine_us/reforms/states/ri/ctc/ri_ctc_reform.py +32 -1
- policyengine_us/tests/policy/baseline/gov/states/pa/tax/income/credits/pa_eitc.yaml +26 -0
- policyengine_us/tests/policy/contrib/states/ri/ctc_reform_test.yaml +144 -0
- policyengine_us/variables/gov/states/pa/tax/income/credits/pa_eitc.py +16 -0
- {policyengine_us-1.432.9.dist-info → policyengine_us-1.434.0.dist-info}/METADATA +1 -1
- {policyengine_us-1.432.9.dist-info → policyengine_us-1.434.0.dist-info}/RECORD +13 -8
- {policyengine_us-1.432.9.dist-info → policyengine_us-1.434.0.dist-info}/WHEEL +0 -0
- {policyengine_us-1.432.9.dist-info → policyengine_us-1.434.0.dist-info}/entry_points.txt +0 -0
- {policyengine_us-1.432.9.dist-info → policyengine_us-1.434.0.dist-info}/licenses/LICENSE +0 -0
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description: The Working Pennsylvanians Tax Credit matches this percentage of the federal Earned Income Tax Credit.
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values:
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2025-01-01: 0.1
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metadata:
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unit: /1
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period: year
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label: Pennsylvania EITC percent
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reference:
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- title: PA House Bill 416 - Article XVI-W.2 Working Pennsylvanians Tax Credit, Section 1603-W.2(C)
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href: https://www.palegis.us/legislation/bills/text/PDF/2025/0/HB0416/PN2576#page=50
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@@ -3,6 +3,9 @@ values:
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2021-01-01: []
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2022-01-01:
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- pa_cdcc
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2025-01-01:
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- pa_cdcc
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- pa_eitc
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metadata:
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unit: list
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@@ -14,3 +17,6 @@ metadata:
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href: https://www.revenue.pa.gov/TaxTypes/PIT/Child%20and%20Dependent%20Care%20Enhancement%20Tax%20Credit/Pages/default.aspx
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- title: 2024 PA Schedule DC - Child and Dependent Care Enhancement Tax Credit (PA Schedule DC)
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href: https://www.pa.gov/content/dam/copapwp-pagov/en/revenue/documents/formsandpublications/formsforindividuals/pit/documents/2024/2024_pa-40dc.pdf#page=3
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# EITC reference
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- title: PA House Bill 416 - Article XVI-W.2 Working Pennsylvanians Tax Credit
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href: https://www.palegis.us/legislation/bills/text/PDF/2025/0/HB0416/PN2576#page=50
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@@ -24,6 +24,30 @@ def create_ri_ctc() -> Reform:
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eligible = is_dependent & meets_age
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return tax_unit.sum(eligible)
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class ri_ctc_young_child_boost(Variable):
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value_type = float
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entity = TaxUnit
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label = "Rhode Island CTC young child boost"
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unit = USD
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definition_period = YEAR
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defined_for = StateCode.RI
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def formula(tax_unit, period, parameters):
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p = parameters(period).gov.contrib.states.ri.ctc
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person = tax_unit.members
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age = person("age", period)
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is_dependent = person("is_tax_unit_dependent", period)
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# Check both general CTC eligibility and young child age limit
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meets_age = age < p.age_limit
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meets_young_child_age = age < p.young_child_boost.age_limit
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eligible_young_children = tax_unit.sum(
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is_dependent & meets_age & meets_young_child_age
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)
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return eligible_young_children * p.young_child_boost.amount
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class ri_ctc_maximum(Variable):
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value_type = float
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entity = TaxUnit
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@@ -35,8 +59,14 @@ def create_ri_ctc() -> Reform:
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def formula(tax_unit, period, parameters):
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p = parameters(period).gov.contrib.states.ri.ctc
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# Base credit for all eligible children
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eligible_children = tax_unit("ri_ctc_eligible_children", period)
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-
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base_credit = eligible_children * p.amount
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# Young child boost
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young_child_boost = tax_unit("ri_ctc_young_child_boost", period)
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return base_credit + young_child_boost
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class ri_ctc_phaseout(Variable):
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value_type = float
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class reform(Reform):
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def apply(self):
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self.update_variable(ri_ctc_eligible_children)
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self.update_variable(ri_ctc_young_child_boost)
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self.update_variable(ri_ctc_maximum)
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self.update_variable(ri_ctc_phaseout)
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self.update_variable(ri_total_ctc)
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- name: No federal EITC, no PA credit
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period: 2025
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absolute_error_margin: 1
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input:
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state_code: PA
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eitc: 0
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output:
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pa_eitc: 0
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- name: Basic PA EITC - 10% match of federal EITC
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period: 2025
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absolute_error_margin: 1
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input:
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state_code: PA
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eitc: 1_000
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output:
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pa_eitc: 100
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- name: PA EITC with higher federal EITC amount
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period: 2025
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absolute_error_margin: 1
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input:
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state_code: PA
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eitc: 7_430
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output:
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pa_eitc: 743
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ri_non_refundable_ctc: 0
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ri_refundable_credits: 1_583.28 # 1_000 (CTC refundable) + 583.28 (EITC)
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ri_non_refundable_credits: 0
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- name: RI CTC - young child boost applies to children under age 6
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absolute_error_margin: 0.1
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period: 2025
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reforms: policyengine_us.reforms.states.ri.ctc.ri_ctc_reform.ri_ctc
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input:
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gov.contrib.states.ri.ctc.in_effect: true
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gov.contrib.states.ri.ctc.amount: 1_000
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gov.contrib.states.ri.ctc.age_limit: 18
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gov.contrib.states.ri.ctc.young_child_boost.amount: 500
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gov.contrib.states.ri.ctc.young_child_boost.age_limit: 6
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gov.contrib.states.ri.ctc.refundability.cap: 999_999
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gov.contrib.states.ri.ctc.phaseout.threshold.SINGLE: 100_000
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gov.contrib.states.ri.ctc.phaseout.rate: 0.05
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people:
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parent:
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age: 35
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employment_income: 50_000
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child1:
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age: 3
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is_tax_unit_dependent: true
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child2:
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age: 10
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is_tax_unit_dependent: true
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tax_units:
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tax_unit:
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members: [parent, child1, child2]
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filing_status: SINGLE
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households:
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household:
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members: [parent, child1, child2]
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state_name: RI
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output:
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ri_ctc_eligible_children: 2
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ri_ctc_young_child_boost: 500 # 1 child under 6 × $500 = $500
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ri_ctc_maximum: 2_500 # Base: 2 × $1_000 = $2_000; Boost: $500; Total = $2_500
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ri_total_ctc: 2_500
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ri_refundable_ctc: 2_500
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ri_non_refundable_ctc: 0
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- name: RI CTC - young child boost boundary at age 6
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absolute_error_margin: 0.1
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period: 2025
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reforms: policyengine_us.reforms.states.ri.ctc.ri_ctc_reform.ri_ctc
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input:
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gov.contrib.states.ri.ctc.in_effect: true
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gov.contrib.states.ri.ctc.amount: 1_000
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gov.contrib.states.ri.ctc.age_limit: 18
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gov.contrib.states.ri.ctc.young_child_boost.amount: 500
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gov.contrib.states.ri.ctc.young_child_boost.age_limit: 6
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gov.contrib.states.ri.ctc.refundability.cap: 999_999
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people:
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parent:
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age: 35
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employment_income: 40_000
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child1:
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age: 5
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is_tax_unit_dependent: true
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child2:
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age: 6
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is_tax_unit_dependent: true
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tax_units:
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tax_unit:
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members: [parent, child1, child2]
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filing_status: SINGLE
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households:
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household:
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members: [parent, child1, child2]
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state_name: RI
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output:
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ri_ctc_eligible_children: 2
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ri_ctc_young_child_boost: 500 # Only child age 5 qualifies (age 6 does not)
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ri_ctc_maximum: 2_500 # Base: 2 × $1_000 = $2_000; Boost: $500 (only age 5 child); Total = $2_500
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ri_total_ctc: 2_500
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- name: RI CTC - young child boost with multiple young children
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absolute_error_margin: 0.1
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period: 2025
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reforms: policyengine_us.reforms.states.ri.ctc.ri_ctc_reform.ri_ctc
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input:
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gov.contrib.states.ri.ctc.in_effect: true
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gov.contrib.states.ri.ctc.amount: 1_000
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gov.contrib.states.ri.ctc.age_limit: 18
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gov.contrib.states.ri.ctc.young_child_boost.amount: 500
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gov.contrib.states.ri.ctc.young_child_boost.age_limit: 6
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gov.contrib.states.ri.ctc.refundability.cap: 999_999
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people:
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parent:
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age: 35
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employment_income: 50_000
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child1:
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age: 2
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is_tax_unit_dependent: true
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child2:
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age: 4
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is_tax_unit_dependent: true
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child3:
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age: 10
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is_tax_unit_dependent: true
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tax_units:
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tax_unit:
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members: [parent, child1, child2, child3]
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filing_status: SINGLE
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households:
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household:
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members: [parent, child1, child2, child3]
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state_name: RI
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output:
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ri_ctc_eligible_children: 3
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ri_ctc_young_child_boost: 1_000 # 2 children under 6 × $500 = $1_000
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ri_ctc_maximum: 4_000 # Base: 3 × $1_000 = $3_000; Boost: $1_000; Total = $4_000
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ri_total_ctc: 4_000
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- name: RI CTC - young child boost with no boost amount (zero)
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absolute_error_margin: 0.1
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period: 2025
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reforms: policyengine_us.reforms.states.ri.ctc.ri_ctc_reform.ri_ctc
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input:
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gov.contrib.states.ri.ctc.in_effect: true
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gov.contrib.states.ri.ctc.amount: 1_000
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gov.contrib.states.ri.ctc.age_limit: 18
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gov.contrib.states.ri.ctc.young_child_boost.amount: 0 # No boost
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gov.contrib.states.ri.ctc.young_child_boost.age_limit: 6
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gov.contrib.states.ri.ctc.refundability.cap: 999_999
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people:
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parent:
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age: 35
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employment_income: 50_000
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child1:
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age: 3
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is_tax_unit_dependent: true
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tax_units:
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tax_unit:
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members: [parent, child1]
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filing_status: SINGLE
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households:
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household:
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members: [parent, child1]
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state_name: RI
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output:
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ri_ctc_eligible_children: 1
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ri_ctc_young_child_boost: 0 # 1 child under 6 × $0 = $0
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ri_ctc_maximum: 1_000 # Base: 1 × $1_000 = $1_000; Boost: $0; Total = $1_000
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ri_total_ctc: 1_000
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from policyengine_us.model_api import *
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class pa_eitc(Variable):
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value_type = float
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entity = TaxUnit
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label = "Pennsylvania Working Pennsylvanians Tax Credit"
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defined_for = StateCode.PA
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unit = USD
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definition_period = YEAR
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reference = "https://www.palegis.us/legislation/bills/text/PDF/2025/0/HB0416/PN2576#page=50" # Article XVI-W.2
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def formula(tax_unit, period, parameters):
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federal_eitc = tax_unit("eitc", period)
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p = parameters(period).gov.states.pa.tax.income.credits.eitc
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return federal_eitc * p.match
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policyengine_us/parameters/gov/contrib/states/ri/ctc/phaseout/rate.yaml,sha256=AtSBT6ENkIGR7oqotYZG7EA6lnB6RZoN_yW4odO42bk,243
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policyengine_us/parameters/gov/contrib/states/ri/ctc/phaseout/threshold.yaml,sha256=NiF267T1euSa8_g-SwMpTCs4sDu2AdjrZLx_lkOTFOc,427
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policyengine_us/parameters/gov/contrib/states/ri/ctc/refundability/cap.yaml,sha256=gpoYjOO_LZXr-yJ93BHYgkCIfz6aKcHPtSLlAYCtO5U,417
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policyengine_us/parameters/gov/contrib/states/ri/ctc/young_child_boost/age_limit.yaml,sha256=nnhQZJRtJGQWO6sMFEMLh78GrdRZkDDXEPeWGPOIKDE,231
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policyengine_us/parameters/gov/contrib/states/ri/ctc/young_child_boost/amount.yaml,sha256=RJHl8dSjMzrEmj2MoWGrRDD1t84ibuA8PhXrNsjOTSA,243
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policyengine_us/parameters/gov/contrib/states/ri/dependent_exemption/amount.yaml,sha256=6O7PSK-9P3fHLDdEDpnGqib9Nvxd65ZyzY444gLqWso,344
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policyengine_us/parameters/gov/contrib/states/ri/dependent_exemption/in_effect.yaml,sha256=tME3DWkC_KlIaYy3ohA1yOQ7STUBgH5yUPWqlGRk6uM,272
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policyengine_us/parameters/gov/contrib/states/ri/dependent_exemption/age_limit/in_effect.yaml,sha256=Xh91WP25MVadIejUNG2VTPXOTLbhyEkXUA-BBB-MTLU,239
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@@ -2814,8 +2816,9 @@ policyengine_us/parameters/gov/states/pa/dhs/tanf/cash_assistance/age_limit.yaml
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policyengine_us/parameters/gov/states/pa/dhs/tanf/pregnancy_eligibility/age_limit.yaml,sha256=DOxCpCidm__u2U1VxSekfNBHHQ-rI_p2Knz2gBlOekg,526
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policyengine_us/parameters/gov/states/pa/tax/income/nontaxable_income_sources.yaml,sha256=cEQcc5YXZGXlI1bWgMwCqaLhB8qDwACNtJZ_hx5_Vus,478
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policyengine_us/parameters/gov/states/pa/tax/income/rate.yaml,sha256=Pae4_nwJF0ZQIFJLBJz3snH5r73UoL9p97Akh9fzJ4o,839
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policyengine_us/parameters/gov/states/pa/tax/income/credits/refundable.yaml,sha256=
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policyengine_us/parameters/gov/states/pa/tax/income/credits/refundable.yaml,sha256=xLnIxkQaq93zy4FbkdD43dc1x3dFSQ5ikLxveeVP-kI,930
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policyengine_us/parameters/gov/states/pa/tax/income/credits/cdcc/match.yaml,sha256=yurx2e5flr5MupVY_Zm4NlEVkdfVmKdRgwdgXA7J7bs,957
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policyengine_us/parameters/gov/states/pa/tax/income/credits/eitc/match.yaml,sha256=5iAAZrPdDVG2g4VOolqv-_mzavLOmOOnrhPQ5JZnnHY,421
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policyengine_us/parameters/gov/states/pa/tax/income/forgiveness/base.yaml,sha256=gGt4aaJOMoq_MpKDHNKcPCQa81Xyj-rQ55dbDiQY-Jo,885
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policyengine_us/parameters/gov/states/pa/tax/income/forgiveness/dependent_rate.yaml,sha256=qUXtAOaxT7pXo8VPRlOrd-2oXjYfMUhND2X8RVeHK8c,905
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policyengine_us/parameters/gov/states/pa/tax/income/forgiveness/eligibility_income_sources.yaml,sha256=fj13Cgj5wx4zAQziPLUk5qq3FNZQ_Eh6Q7wQxQcoj0Y,956
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@@ -3392,7 +3395,7 @@ policyengine_us/reforms/states/oregon/rebate/__init__.py,sha256=tVUOZRAhQlBjvglk
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policyengine_us/reforms/states/oregon/rebate/or_rebate_state_tax_exempt.py,sha256=zywTRPsSCadHj2uuLyhKKm4lpPq4y-2Ce6TNtJUyMkM,1958
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policyengine_us/reforms/states/ri/__init__.py,sha256=BG3Wr6c3tcsIiMfCvqZMsiZp9qaqcVrWruZIm8rpLGQ,91
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policyengine_us/reforms/states/ri/ctc/__init__.py,sha256=L95JQFkq-Srt-n7CSXWytzly6nkhtbrTzomeodskTio,48
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policyengine_us/reforms/states/ri/ctc/ri_ctc_reform.py,sha256=
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policyengine_us/reforms/states/ri/ctc/ri_ctc_reform.py,sha256=0gyhhhiqufnFxfExrxXdJruOAVTgXPDTV6UWG3jOnN4,7195
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policyengine_us/reforms/states/ri/exemption/__init__.py,sha256=hEkhBVlshUVIG8KPHpnoTp1Gg69syHmIote4WlCjOOE,63
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policyengine_us/reforms/states/ri/exemption/ri_exemption_reform.py,sha256=c90gXlYL2RUM9xwR-iJBJ1WoNpyYONgLc8m905NaMH0,5952
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policyengine_us/reforms/tax_exempt/__init__.py,sha256=v3EbtUk6a2jsi9MrOlyb8ckzPyX7EgG7qkI7QXoSGto,65
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@@ -5090,6 +5093,7 @@ policyengine_us/tests/policy/baseline/gov/states/pa/tax/income/pa_income_tax.yam
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policyengine_us/tests/policy/baseline/gov/states/pa/tax/income/pa_use_tax.yaml,sha256=mESuuOIkhVPfBqOOOUA8IaQxS7GdfAmvDdwNrneKg6k,666
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policyengine_us/tests/policy/baseline/gov/states/pa/tax/income/pa_withheld_income_tax.yaml,sha256=a2W-80HU5R9ltkVd4hZ4QLk3WzPr9srMjE8o0q6PLs8,697
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policyengine_us/tests/policy/baseline/gov/states/pa/tax/income/credits/pa_cdcc.yaml,sha256=vv9do6CIK_n1BqU6D9sAj-ouLdyBrapBKrNJ-Q8xGLU,363
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policyengine_us/tests/policy/baseline/gov/states/pa/tax/income/credits/pa_eitc.yaml,sha256=IUkKEJY4lE716nlj7fpH5kx_9h0TMoHcS9IkEojRl1o,471
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policyengine_us/tests/policy/baseline/gov/states/pa/tax/income/dhs/tanf/eligibility/pa_tanf_resources_eligible.yaml,sha256=TS_26N9cL-uQVojoX_nkm0DMP3kruY6wlhyL21jWBz4,440
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policyengine_us/tests/policy/baseline/gov/states/pa/tax/income/forgiveness/pa_income_tax_after_forgiveness.yaml,sha256=Hbq14OQCEve0a05t6Zp5t7O0QiK_D-Z6UT4O27A3fxo,653
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policyengine_us/tests/policy/baseline/gov/states/pa/tax/income/forgiveness/pa_income_tax_before_forgiveness.yaml,sha256=XUl2MptoxN-_HFbau5pcnUVdUF7yBJwKRqHoZOqo728,180
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@@ -5564,7 +5568,7 @@ policyengine_us/tests/policy/contrib/states/mn/walz/mn_walz_hf1938.yaml,sha256=5
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policyengine_us/tests/policy/contrib/states/mt/ctc/mt_ctc.yaml,sha256=WYTHmavj-lmZjVB2foKqFnWnza4fqWPspj1Oieqm9is,3129
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policyengine_us/tests/policy/contrib/states/ny/ny_working_families_tax_credit.yaml,sha256=XPIBSvoA_fbz56jj5oyphaglco44oMwSvLPB5yJNhMM,8232
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policyengine_us/tests/policy/contrib/states/or/rebate/or_rebate_state_tax_exempt.yaml,sha256=P7cuxKGo0GrJrOHoHHrZFfW53cH_IJbwj4mzt3OYq58,1220
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policyengine_us/tests/policy/contrib/states/ri/ctc_reform_test.yaml,sha256=
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policyengine_us/tests/policy/contrib/states/ri/ctc_reform_test.yaml,sha256=3rJ_kBNKh0rijsX-oj3HWhhkyyd7fAkBx-dVJw1tWP0,10735
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policyengine_us/tests/policy/contrib/states/ri/exemption_reform_test.yaml,sha256=_BgiVNMgoQMCdCvbjW_U3YhNYkI4WgVkIifZWbvpDuI,4042
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policyengine_us/tests/policy/contrib/tax_exempt/tax_exempt_reform.yaml,sha256=T-NrLa5NoAj3Hu4E4sb-Sbi71aDvbloGG3MLtZOsmgA,2412
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policyengine_us/tests/policy/contrib/taxsim/taxsim_v10.yaml,sha256=0an6UXc229i52BUulZsvpTEphDUi8S6OhG3OT9SjiD4,68577
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@@ -7933,6 +7937,7 @@ policyengine_us/variables/gov/states/pa/tax/income/pa_refundable_tax_credits.py,
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policyengine_us/variables/gov/states/pa/tax/income/pa_use_tax.py,sha256=Gio9VRnUj94ZjwENKBZlKwksCg4X1cNFkxgW3MizCfA,2049
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policyengine_us/variables/gov/states/pa/tax/income/pa_withheld_income_tax.py,sha256=wOxEPAIEXBEBy8HOHwd4KZolB4Rt23u3TywkWtRjZyE,613
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policyengine_us/variables/gov/states/pa/tax/income/credits/pa_cdcc.py,sha256=lokszh0fNKABkxsGHZR0VWYRPTuEy44BxWh_8sssdoI,782
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policyengine_us/variables/gov/states/pa/tax/income/credits/pa_eitc.py,sha256=txeDN__id4i-cAxUtlCXu4GvVY0GhEnacN6bew55ADE,566
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policyengine_us/variables/gov/states/pa/tax/income/deductions/pa_tax_deductions.py,sha256=UnYJUFj1IeKF6S5UotnPeLfSAop8TNaGJeYF_W13zSM,516
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policyengine_us/variables/gov/states/pa/tax/income/forgiveness/pa_eligibility_income.py,sha256=atB4NHmHKe5u03PRNkZb3fYee7McAjVUYWj3vJ0LY4k,517
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policyengine_us/variables/gov/states/pa/tax/income/forgiveness/pa_income_tax_after_forgiveness.py,sha256=JUSEQg7ZV72mQcIhsgyfCwDyVl3v_soB8LzQhFjwKYY,481
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@@ -8858,8 +8863,8 @@ policyengine_us/variables/input/farm_income.py,sha256=BEKxYmHNNnWJAAvULl5qZJigy5
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policyengine_us/variables/input/self_employment_income.py,sha256=PwsGz8R4lRikKWUYOhsC0qosNNLXq4f5SQmfw4S3mk8,511
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policyengine_us/variables/input/self_employment_income_before_lsr.py,sha256=E8fcX9Nlyqz8dziHhQv_euutdmoIwFMMWePUwbbwv_w,379
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policyengine_us-1.
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policyengine_us-1.434.0.dist-info/METADATA,sha256=itkfW2prj0Esp2ei5kGgGjxJhz2iY59z18qHcrwc-H8,1649
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policyengine_us-1.434.0.dist-info/WHEEL,sha256=qtCwoSJWgHk21S1Kb4ihdzI2rlJ1ZKaIurTj_ngOhyQ,87
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policyengine_us-1.434.0.dist-info/entry_points.txt,sha256=MLaqNyNTbReALyKNkde85VkuFFpdPWAcy8VRG1mjczc,57
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policyengine_us-1.434.0.dist-info/licenses/LICENSE,sha256=2N5ReRelkdqkR9a-KP-y-shmcD5P62XoYiG-miLTAzo,34519
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policyengine_us-1.434.0.dist-info/RECORD,,
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