policyengine-us 1.434.0__py3-none-any.whl → 1.435.1__py3-none-any.whl

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/tests/policy/baseline/gov/ssa/ssi/integration_tests.yaml

@@ -68,10 +68,12 @@
   output:
     is_ssi_eligible: [true, false, true]
     # Spouse's countable: $2,000 - $20 - $65 - $957.50 = $957.50/month = $11,490/year
-    # PolicyEngine deems all of spouse's countable income (doesn't subtract spouse allowance)
+    # Since $11,490 > $5,796 (couple - individual FBR diff), deeming applies
+    # With deeming, use couple FBR: $1,450/month = $17,400/year
     ssi_income_deemed_from_ineligible_spouse: [11_490, 0, 0]
     ssi_countable_income: [11_490, 0, 0]
-    ssi: [114, 0, 11_604]  # Adult1: $11,604 - $11,490 = $114; Child gets full FBR
+    # Adult1 SSI: $17,400 (couple FBR) - $11,490 (countable) = $5,910
+    ssi: [5_910, 0, 11_604]  # Adult1: $5,910 with couple rate; Child gets full FBR
 
 - name: Case 3 - Both adults healthy with income + disabled child
   period: 2025
@@ -217,12 +219,14 @@
   output:
     is_ssi_eligible: [true, false, true]
     # Spouse's countable: $5,000 - $20 - $65 - $2,457.50 = $2,457.50/month = $29,490/year
-    # PolicyEngine deems all countable income without subtracting spouse allowance
+    # Since $29,490 > $5,796 (couple - individual FBR diff), deeming applies
+    # With deeming, use couple FBR: $1,450/month = $17,400/year
+    # Adult1 SSI: $17,400 (couple FBR) - $29,490 (countable) = -$12,090, capped at $0
     ssi_income_deemed_from_ineligible_spouse: [29_490, 0, 0]
     # Parent income deeming to child also gets high amount
     ssi_unearned_income_deemed_from_ineligible_parent: [0, 0, 17_886]
     ssi_countable_income: [29_490, 0, 17_646]
-    ssi: [0, 0, 0]  # Both disabled members have too much deemed income
+    ssi: [0, 0, 0]  # Both disabled members have countable income exceeding FBR
 
 - name: Case 7 - Illinois single parent with $9,600 income + healthy child
   period: 2024-01
@@ -254,3 +258,145 @@
     ssi_countable_income: [357.50, 0]
     ssi_amount_if_eligible: [943, 943]
     ssi: [585.50, 0]
+
+- name: Case 8 - Deeming applies, benefit capped at individual FBR
+  period: 2025-01
+  input:
+    people:
+      adult1:
+        age: 55
+        is_disabled: false
+        employment_income: 967 * 12  # $967/month
+      adult2:
+        age: 60
+        is_disabled: true
+        employment_income: 0
+    tax_units:
+      tax_unit:
+        members: [adult1, adult2]
+    marital_units:
+      marital_unit:
+        members: [adult1, adult2]
+    households:
+      household:
+        members: [adult1, adult2]
+        state_code: NC
+  output:
+    is_ssi_eligible: [false, true]
+    # Step 1: Check if deeming applies
+    # Adult1 gross income: $967/month > $483 threshold → Deeming applies
+    #
+    # Step 2: Calculate deemed income
+    # Combined income: $967/month earned
+    # Apply exclusions: $967 - $20 (general) - $65 (earned) = $882
+    # Take half: $882 / 2 = $441/month
+    # Adult2 alone countable: $0
+    # Deemed income = $441 - $0 = $441/month
+    ssi_income_deemed_from_ineligible_spouse: [0, 441]
+    ssi_countable_income: [0, 441]
+    #
+    # Step 3: Calculate benefit
+    # Use couple FBR (deeming applies): $1,450/month
+    # Benefit before cap: $1,450 - $441 = $1,009/month
+    # Cap at individual FBR: min($1,009, $967) = $967/month
+    # Note: This demonstrates the cap is necessary when spouse's gross income
+    # is just above $483, resulting in low countable income after exclusions
+    ssi: [0, 967] 
+
+- name: Case 9 - Deeming applies without child
+  period: 2025-01
+  input:
+    people:
+      adult1:
+        age: 41
+        is_disabled: false
+        employment_income: 3_000 * 12  # $3,000/month
+      adult2:
+        age: 40
+        is_disabled: true
+        employment_income: 0
+    tax_units:
+      tax_unit:
+        members: [adult1, adult2]
+    marital_units:
+      marital_unit:
+        members: [adult1, adult2]
+    households:
+      household:
+        members: [adult1, adult2]
+        state_code: NC
+  output:
+    is_ssi_eligible: [false, true]
+    # Step 1: No child allocation (no child present)
+    # Adult1 gross income: $3,000/month (no reduction)
+    #
+    # Step 2: Check if deeming applies
+    # Adult1 gross income: $3,000 > $483 threshold → Deeming applies
+    #
+    # Step 3: Calculate deemed income
+    # Combined income: $3,000/month earned
+    # Apply exclusions: $3,000 - $20 (general) - $65 (earned) = $2,915
+    # Take half: $2,915 / 2 = $1,457.50/month
+    # Adult2 alone countable: $0
+    # Deemed income = $1,457.50 - $0 = $1,457.50/month
+    ssi_income_deemed_from_ineligible_spouse: [0, 1_457.50]
+    ssi_countable_income: [0, 1_457.50]
+    #
+    # Step 4: Calculate benefit
+    # Use couple FBR (deeming applies): $1,450/month
+    # Benefit before cap: $1,450 - $1,457.50 = -$7.50 (negative)
+    # Benefit capped at $0 (cannot be negative)
+    ssi: [0, 0]
+
+- name: Case 10 - Deeming applies with child allocation (compare to Case 9)
+  period: 2025-01
+  input:
+    people:
+      adult1:
+        age: 41
+        is_disabled: false
+        employment_income: 3_000 * 12  # $3,000/month
+      adult2:
+        age: 40
+        is_disabled: true
+        employment_income: 0
+      child:
+        age: 12
+        is_disabled: false
+        employment_income: 0
+    tax_units:
+      tax_unit:
+        members: [adult1, adult2, child]
+    marital_units:
+      marital_unit:
+        members: [adult1, adult2, child]
+    households:
+      household:
+        members: [adult1, adult2, child]
+        state_code: NC
+  output:
+    is_ssi_eligible: [false, true, false]
+    # Step 1: Apply child allocation
+    # Child allocation: $1,450 (couple FBR) - $967 (individual FBR) = $483/month
+    # Child has $0 income, so full $483 allocation applies
+    # Adult1 earned after child allocation: $3,000 - $483 = $2,517/month
+    #
+    # Step 2: Check if deeming applies
+    # Adult1 income after child allocation: $2,517 > $483 threshold → Deeming applies
+    #
+    # Step 3: Calculate deemed income
+    # Combined income: $2,517/month earned (after child allocation)
+    # Apply exclusions: $2,517 - $20 (general) - $65 (earned) = $2,432
+    # Take half: $2,432 / 2 = $1,216/month
+    # Adult2 alone countable: $0
+    # Deemed income = $1,216 - $0 = $1,216/month
+    ssi_income_deemed_from_ineligible_spouse: [0, 1_216, 0]
+    ssi_countable_income: [0, 1_216, 0]
+    #
+    # Step 4: Calculate benefit
+    # Use couple FBR (deeming applies): $1,450/month
+    # Benefit before cap: $1,450 - $1,216 = $234/month
+    # Cap at individual FBR: min($234, $967) = $234 (no cap needed)
+    # Note: Compare to Case 9 - child allocation ($483) reduces deemed income,
+    # changing result from $0 to $234/month
+    ssi: [0, 234, 0]

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