policyengine-us 1.433.0__py3-none-any.whl → 1.435.0__py3-none-any.whl

policyengine_us/parameters/gov/contrib/states/ri/ctc/young_child_boost/age_limit.yaml

@@ -0,0 +1,9 @@
+description: Rhode Island limits the Child Tax Credit young child boost to children under this age.
+
+values:
+  2025-01-01: 6
+
+metadata:
+  label: Rhode Island Child Tax Credit young child boost age limit
+  period: year
+  unit: year

policyengine_us/parameters/gov/contrib/states/ri/ctc/young_child_boost/amount.yaml

@@ -0,0 +1,9 @@
+description: Rhode Island provides this additional boost to the Child Tax Credit per eligible young child.
+
+values:
+  2025-01-01: 0
+
+metadata:
+  label: Rhode Island Child Tax Credit young child boost amount
+  period: year
+  unit: currency-USD

policyengine_us/reforms/congress/tlaib/__init__.py

@@ -1,7 +1,8 @@
 from .end_child_poverty_act import (
     create_end_child_poverty_act_reform,
+    end_child_poverty_act,
 )
-from .income_security_package import (
-    income_security_package,
-    create_income_security_package_reform,
+from .economic_dignity_for_all_agenda import (
+    end_child_poverty_act as edaa_end_child_poverty_act,
+    create_end_child_poverty_act_reform as create_edaa_end_child_poverty_act_reform,
 )

policyengine_us/reforms/congress/tlaib/economic_dignity_for_all_agenda/__init__.py

@@ -0,0 +1,9 @@
+from .edaa_end_child_poverty_act import (
+    end_child_poverty_act,
+    create_end_child_poverty_act_reform,
+)
+
+__all__ = [
+    "end_child_poverty_act",
+    "create_end_child_poverty_act_reform",
+]

policyengine_us/reforms/congress/tlaib/economic_dignity_for_all_agenda/edaa_end_child_poverty_act.py

@@ -0,0 +1,237 @@
+from policyengine_us.model_api import *
+
+
+def create_ecpa_only() -> Reform:
+    class ecpa_child_benefit(Variable):
+        value_type = float
+        entity = Person
+        definition_period = YEAR
+        label = "End Child Poverty Act child benefit"
+        unit = USD
+        documentation = (
+            "Universal child benefit under the End Child Poverty Act"
+        )
+        reference = "placeholder - bill not yet introduced"
+
+        def formula(person, period, parameters):
+            p = parameters(
+                period
+            ).gov.contrib.congress.tlaib.economic_dignity_for_all_agenda.end_child_poverty_act
+
+            age = person("age", period)
+            is_eligible = age < p.child_benefit.age_limit
+
+            # Use FPG additional_person amount (CONTIGUOUS_US for all states), rounded to nearest $10
+            p_fpg = parameters(period).gov.hhs.fpg
+            fpg_amount = p_fpg.additional_person.CONTIGUOUS_US
+            amount = round(fpg_amount / 10) * 10
+
+            return is_eligible * amount
+
+    class ecpa_adult_dependent_credit(Variable):
+        value_type = float
+        entity = Person
+        definition_period = YEAR
+        label = "End Child Poverty Act adult dependent credit"
+        unit = USD
+        documentation = (
+            "Credit for adult dependents under the End Child Poverty Act"
+        )
+        reference = "placeholder - bill not yet introduced"
+
+        def formula(person, period, parameters):
+            p = parameters(
+                period
+            ).gov.contrib.congress.tlaib.economic_dignity_for_all_agenda.end_child_poverty_act
+
+            age = person("age", period)
+            is_dependent = person("is_tax_unit_dependent", period)
+
+            is_eligible = (
+                age >= p.adult_dependent_credit.min_age
+            ) & is_dependent
+
+            return is_eligible * p.adult_dependent_credit.amount
+
+    class ecpa_filer_credit(Variable):
+        value_type = float
+        entity = TaxUnit
+        definition_period = YEAR
+        label = "End Child Poverty Act filer credit"
+        unit = USD
+        documentation = "Filer credit under the End Child Poverty Act for eligible tax filers"
+        reference = "placeholder - bill not yet introduced"
+
+        def formula(tax_unit, period, parameters):
+            p = parameters(
+                period
+            ).gov.contrib.congress.tlaib.economic_dignity_for_all_agenda.end_child_poverty_act
+
+            person = tax_unit.members
+            age = person("age", period)
+
+            is_head_or_spouse = person("is_tax_unit_head_or_spouse", period)
+
+            is_eligible_age = (age >= p.filer_credit.eligibility.min_age) & (
+                age < p.filer_credit.eligibility.max_age
+            )
+            is_eligible_filer = is_head_or_spouse & is_eligible_age
+
+            has_eligible_filer = tax_unit.any(is_eligible_filer)
+
+            filing_status = tax_unit("filing_status", period)
+            amount = p.filer_credit.amount[filing_status]
+
+            agi = tax_unit("adjusted_gross_income", period)
+            excess_agi = max_(
+                agi - p.filer_credit.phase_out.start[filing_status], 0
+            )
+            phase_out = excess_agi * p.filer_credit.phase_out.rate
+
+            phased_out_amount = max_(amount - phase_out, 0)
+
+            return has_eligible_filer * phased_out_amount
+
+    class household_benefits(Variable):
+        value_type = float
+        entity = Household
+        label = "benefits"
+        unit = USD
+        definition_period = YEAR
+
+        def formula(household, period, parameters):
+            # Start with baseline benefits from parameters
+            BENEFITS = list(
+                parameters(period).gov.household.household_benefits
+            )
+
+            # Add ECPA child benefit
+            BENEFITS.append("ecpa_child_benefit")
+
+            return add(household, period, BENEFITS)
+
+    class spm_unit_benefits(Variable):
+        value_type = float
+        entity = SPMUnit
+        label = "Benefits"
+        definition_period = YEAR
+        unit = USD
+
+        def formula(spm_unit, period, parameters):
+            BENEFITS = [
+                "social_security",
+                "ssi",
+                "ma_state_supplement",
+                "ca_cvrp",
+                "co_ccap_subsidy",
+                "co_state_supplement",
+                "co_oap",
+                "snap",
+                "wic",
+                "free_school_meals",
+                "reduced_price_school_meals",
+                "spm_unit_broadband_subsidy",
+                "spm_unit_energy_subsidy",
+                "tanf",
+                "high_efficiency_electric_home_rebate",
+                "residential_efficiency_electrification_rebate",
+                "unemployment_compensation",
+                "ak_energy_relief",
+                "basic_income",
+                "ny_drive_clean_rebate",
+            ]
+
+            # Add ECPA child benefit
+            BENEFITS.append("ecpa_child_benefit")
+
+            if parameters(period).gov.contrib.ubi_center.flat_tax.deduct_ptc:
+                BENEFITS.append("aca_ptc")
+            if not parameters(period).gov.hud.abolition:
+                BENEFITS.append("spm_unit_capped_housing_subsidy")
+
+            return add(spm_unit, period, BENEFITS)
+
+    class income_tax_refundable_credits(Variable):
+        value_type = float
+        entity = TaxUnit
+        definition_period = YEAR
+        label = "federal refundable income tax credits"
+        unit = USD
+
+        def formula(tax_unit, period, parameters):
+            # Get standard refundable credits, excluding EITC and refundable CTC (ECPA replaces them)
+            standard_credits = parameters(period).gov.irs.credits.refundable
+
+            CREDITS = [
+                c
+                for c in standard_credits
+                if c not in ["eitc", "refundable_ctc"]
+            ]
+
+            base_credits = add(tax_unit, period, CREDITS) if CREDITS else 0
+
+            # Add ECPA credits
+            ecpa_filer = tax_unit("ecpa_filer_credit", period)
+            ecpa_adult_dep = add(
+                tax_unit, period, ["ecpa_adult_dependent_credit"]
+            )
+            return base_credits + ecpa_filer + ecpa_adult_dep
+
+    class income_tax_non_refundable_credits(Variable):
+        value_type = float
+        entity = TaxUnit
+        definition_period = YEAR
+        label = "federal non-refundable income tax credits"
+        unit = USD
+
+        def formula(tax_unit, period, parameters):
+            # Get the base list of non-refundable credits from parameters
+            p = parameters(period).gov.irs.credits
+            base_credits = list(p.non_refundable)
+
+            # ECPA removes non_refundable_ctc from the list
+            CREDITS = [c for c in base_credits if c != "non_refundable_ctc"]
+
+            return add(tax_unit, period, CREDITS)
+
+    class reform(Reform):
+        def apply(self):
+            # Update only ECPA variables
+            self.update_variable(ecpa_child_benefit)
+            self.update_variable(ecpa_adult_dependent_credit)
+            self.update_variable(ecpa_filer_credit)
+            self.update_variable(household_benefits)
+            self.update_variable(spm_unit_benefits)
+            self.update_variable(income_tax_refundable_credits)
+            self.update_variable(income_tax_non_refundable_credits)
+
+    return reform
+
+
+end_child_poverty_act = create_ecpa_only()
+
+
+def create_end_child_poverty_act_reform(
+    parameters, period, bypass: bool = False
+):
+    """Auto-application function for structural reforms."""
+    if bypass:
+        return create_ecpa_only()
+
+    from policyengine_core.periods import period as period_
+
+    p = parameters.gov.contrib.congress.tlaib.economic_dignity_for_all_agenda
+
+    reform_active = False
+    current_period = period_(period)
+
+    for i in range(5):
+        if p(current_period).end_child_poverty_act.in_effect:
+            reform_active = True
+            break
+        current_period = current_period.offset(1, "year")
+
+    if reform_active:
+        return create_ecpa_only()
+    else:
+        return None

policyengine_us/reforms/reforms.py

@@ -28,8 +28,9 @@ from .harris.rent_relief_act.rent_relief_tax_credit import (
 )
 from .congress.tlaib import (
     create_end_child_poverty_act_reform,
-    income_security_package,
-    create_income_security_package_reform,
+)
+from .congress.tlaib.economic_dignity_for_all_agenda import (
+    create_end_child_poverty_act_reform as create_edaa_end_child_poverty_act_reform,
 )
 from .congress.tlaib.boost import (
     create_boost_middle_class_tax_credit_reform,
@@ -170,7 +171,7 @@ def create_structural_reforms_from_parameters(parameters, period):
     end_child_poverty_act = create_end_child_poverty_act_reform(
         parameters, period
     )
-    income_security_package_reform = create_income_security_package_reform(
+    edaa_end_child_poverty_act = create_edaa_end_child_poverty_act_reform(
         parameters, period
     )
     boost_middle_class_tax_credit = (
@@ -288,7 +289,7 @@ def create_structural_reforms_from_parameters(parameters, period):
         middle_class_tax_credit,
         rent_relief_tax_credit,
         end_child_poverty_act,
-        income_security_package_reform,
+        edaa_end_child_poverty_act,
         boost_middle_class_tax_credit,
         mn_walz_hf1938,
         or_rebate_state_tax_exempt,

policyengine_us/reforms/states/ri/ctc/ri_ctc_reform.py

@@ -24,6 +24,30 @@ def create_ri_ctc() -> Reform:
             eligible = is_dependent & meets_age
             return tax_unit.sum(eligible)
 
+    class ri_ctc_young_child_boost(Variable):
+        value_type = float
+        entity = TaxUnit
+        label = "Rhode Island CTC young child boost"
+        unit = USD
+        definition_period = YEAR
+        defined_for = StateCode.RI
+
+        def formula(tax_unit, period, parameters):
+            p = parameters(period).gov.contrib.states.ri.ctc
+
+            person = tax_unit.members
+            age = person("age", period)
+            is_dependent = person("is_tax_unit_dependent", period)
+
+            # Check both general CTC eligibility and young child age limit
+            meets_age = age < p.age_limit
+            meets_young_child_age = age < p.young_child_boost.age_limit
+
+            eligible_young_children = tax_unit.sum(
+                is_dependent & meets_age & meets_young_child_age
+            )
+            return eligible_young_children * p.young_child_boost.amount
+
     class ri_ctc_maximum(Variable):
         value_type = float
         entity = TaxUnit
@@ -35,8 +59,14 @@ def create_ri_ctc() -> Reform:
         def formula(tax_unit, period, parameters):
             p = parameters(period).gov.contrib.states.ri.ctc
 
+            # Base credit for all eligible children
             eligible_children = tax_unit("ri_ctc_eligible_children", period)
-            return eligible_children * p.amount
+            base_credit = eligible_children * p.amount
+
+            # Young child boost
+            young_child_boost = tax_unit("ri_ctc_young_child_boost", period)
+
+            return base_credit + young_child_boost
 
     class ri_ctc_phaseout(Variable):
         value_type = float
@@ -142,6 +172,7 @@ def create_ri_ctc() -> Reform:
     class reform(Reform):
         def apply(self):
             self.update_variable(ri_ctc_eligible_children)
+            self.update_variable(ri_ctc_young_child_boost)
             self.update_variable(ri_ctc_maximum)
             self.update_variable(ri_ctc_phaseout)
             self.update_variable(ri_total_ctc)

policyengine_us/tests/policy/contrib/congress/tlaib/economic_dignity_for_all_agenda/edaa_end_child_poverty_act.yaml

@@ -0,0 +1,198 @@
+# End Child Poverty Act tests
+
+- name: ECPA child benefit for eligible child
+  period: 2026
+  reforms: policyengine_us.reforms.congress.tlaib.economic_dignity_for_all_agenda.end_child_poverty_act
+  input:
+    people:
+      parent:
+        age: 30
+      child:
+        age: 5
+    tax_units:
+      tax_unit:
+        members: [parent, child]
+        filing_status: SINGLE
+        adjusted_gross_income: 20_000
+    households:
+      household:
+        members: [parent, child]
+  output:
+    ecpa_child_benefit: [0, 5_630]
+    ecpa_filer_credit: 700
+
+- name: ECPA adult dependent credit
+  period: 2026
+  reforms: policyengine_us.reforms.congress.tlaib.economic_dignity_for_all_agenda.end_child_poverty_act
+  input:
+    people:
+      parent:
+        age: 45
+      adult_dependent:
+        age: 20
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [parent, adult_dependent]
+        filing_status: SINGLE
+        adjusted_gross_income: 15_000
+  output:
+    ecpa_adult_dependent_credit: [0, 700]
+    ecpa_filer_credit: 700
+
+- name: ECPA filer credit with phase out
+  period: 2026
+  reforms: policyengine_us.reforms.congress.tlaib.economic_dignity_for_all_agenda.end_child_poverty_act
+  input:
+    people:
+      filer:
+        age: 40
+    tax_units:
+      tax_unit:
+        members: [filer]
+        filing_status: SINGLE
+        adjusted_gross_income: 24_000
+  output:
+    ecpa_filer_credit: 500  # 700 - (4,000 * 0.05)
+
+- name: ECPA household with children and adult dependent
+  period: 2026
+  reforms: policyengine_us.reforms.congress.tlaib.economic_dignity_for_all_agenda.end_child_poverty_act
+  input:
+    people:
+      parent:
+        age: 45
+      child1:
+        age: 5
+      child2:
+        age: 10
+      adult_dependent:
+        age: 20
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [parent, child1, child2, adult_dependent]
+        filing_status: SINGLE
+        adjusted_gross_income: 30_000
+  output:
+    ecpa_child_benefit: [0, 5_630, 5_630, 0]
+    ecpa_adult_dependent_credit: [0, 0, 0, 700]
+    ecpa_filer_credit: 200  # 700 - (10,000 * 0.05)
+
+- name: ECPA joint filers with children and adult dependent
+  period: 2026
+  reforms: policyengine_us.reforms.congress.tlaib.economic_dignity_for_all_agenda.end_child_poverty_act
+  input:
+    people:
+      parent1:
+        age: 40
+      parent2:
+        age: 38
+      child:
+        age: 8
+      adult_dependent:
+        age: 22
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [parent1, parent2, child, adult_dependent]
+        filing_status: JOINT
+        adjusted_gross_income: 45_000
+  output:
+    ecpa_child_benefit: [0, 0, 5_630, 0]
+    ecpa_adult_dependent_credit: [0, 0, 0, 700]
+    ecpa_filer_credit: 1_150  # 1,400 - (5,000 * 0.05)
+
+- name: Oklahoma family - state credits reference federal calculations
+  period: 2026
+  reforms: policyengine_us.reforms.congress.tlaib.economic_dignity_for_all_agenda.end_child_poverty_act
+  absolute_error_margin: 1
+  input:
+    people:
+      parent1:
+        age: 35
+        employment_income: 30_000
+      parent2:
+        age: 33
+        employment_income: 20_000
+      newborn:
+        age: 0
+        birth_year: 2026
+      child:
+        age: 8
+        birth_year: 2018
+      adult_dependent:
+        age: 19
+        birth_year: 2007
+        is_full_time_student: true
+    tax_units:
+      tax_unit:
+        members: [parent1, parent2, newborn, child, adult_dependent]
+        filing_status: JOINT
+    households:
+      household:
+        members: [parent1, parent2, newborn, child, adult_dependent]
+        state_code: OK
+  output:
+    # Federal CTC/EITC calculated for state reference
+    ctc: 4_900
+    eitc: 4_244
+
+    # Oklahoma credits (5% of federal)
+    ok_child_care_child_tax_credit:
+      2026: 245  # 5% of $4,900
+    ok_eitc:
+      2026: 72.07
+
+    # ECPA benefits
+    ecpa_child_benefit:
+      2026: [0, 0, 5_630, 5_630, 0]
+    ecpa_adult_dependent_credit:
+      2026: [0, 0, 0, 0, 700]
+    ecpa_filer_credit:
+      2026: 900  # $1,400 - ($50k - $40k) * 0.05
+
+    # Federal refundable credits exclude CTC/EITC
+    income_tax_refundable_credits:
+      2026: 1_600  # ECPA filer ($900) + adult dependent ($700)
+
+- name: Maine single parent - state EITC percentage of federal
+  period: 2026
+  reforms: policyengine_us.reforms.congress.tlaib.economic_dignity_for_all_agenda.end_child_poverty_act
+  absolute_error_margin: 1
+  input:
+    people:
+      parent:
+        age: 28
+        employment_income: 25_000
+      child1:
+        age: 3
+        birth_year: 2023
+      child2:
+        age: 10
+        birth_year: 2016
+    tax_units:
+      tax_unit:
+        members: [parent, child1, child2]
+        filing_status: HEAD_OF_HOUSEHOLD
+    households:
+      household:
+        members: [parent, child1, child2]
+        state_code: ME
+  output:
+    # Federal calculations
+    ctc: 4_400
+    eitc: 7_071
+
+    # Maine EITC is 25% of federal
+    me_eitc: 1_767
+
+    # ECPA benefits
+    ecpa_child_benefit:
+      2026: [0, 5_630, 5_630]
+    ecpa_filer_credit:
+      2026: 450  # $700 - ($25k - $20k) * 0.05
+
+    # Federal credits exclude EITC/CTC
+    income_tax_refundable_credits:
+      2026: 450