policyengine-us 1.435.0__py3-none-any.whl → 1.436.0__py3-none-any.whl

policyengine_us/parameters/gov/states/co/tax/income/credits/care_worker/amount/joint.yaml

@@ -0,0 +1,10 @@
+description: Colorado provides the following Care Worker Tax Credit amount for joint filers in which head and spouse are both care workers.
+values:
+  2026-01-01: 2_400
+metadata:
+  unit: currency-USD
+  period: year
+  label: Colorado Care Worker Tax Credit joint amount
+  reference:
+    - title: Colorado Revised Statutes Section 39-22-566 (3)(a)
+      href: https://law.justia.com/codes/colorado/title-39/specific-taxes/income-tax/article-22/part-5/section-39-22-566/

policyengine_us/parameters/gov/states/co/tax/income/credits/care_worker/amount/single.yaml

@@ -0,0 +1,10 @@
+description: Colorado provides the following Care Worker Tax Credit amount for single filers.
+values:
+  2026-01-01: 1_200
+metadata:
+  unit: currency-USD
+  period: year
+  label: Colorado Care Worker Tax Credit single amount
+  reference:
+    - title: Colorado Revised Statutes Section 39-22-566 (3)(a)
+      href: https://law.justia.com/codes/colorado/title-39/specific-taxes/income-tax/article-22/part-5/section-39-22-566/

policyengine_us/parameters/gov/states/co/tax/income/credits/care_worker/income_limit/joint.yaml

@@ -0,0 +1,10 @@
+description: Colorado provides the Care Worker Tax Credit to joint filers with adjusted gross income below this limit.
+values:
+  2026-01-01: 100_000
+metadata:
+  unit: currency-USD
+  period: year
+  label: Colorado Care Worker Tax Credit joint income limit
+  reference:
+    - title: Colorado Revised Statutes Section 39-22-566 (3)(b)(I)(B)
+      href: https://law.justia.com/codes/colorado/title-39/specific-taxes/income-tax/article-22/part-5/section-39-22-566/

policyengine_us/parameters/gov/states/co/tax/income/credits/care_worker/income_limit/single.yaml

@@ -0,0 +1,10 @@
+description: Colorado provides the Care Worker Tax Credit to single filers with adjusted gross income below this limit.
+values:
+  2026-01-01: 75_000
+metadata:
+  unit: currency-USD
+  period: year
+  label: Colorado Care Worker Tax Credit single income limit
+  reference:
+    - title: Colorado Revised Statutes Section 39-22-566 (3)(b)(I)(A)
+      href: https://law.justia.com/codes/colorado/title-39/specific-taxes/income-tax/article-22/part-5/section-39-22-566/

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

@@ -45,3 +45,13 @@ values:
     - co_income_qualified_senior_housing_credit
     - co_eitc
     - co_sales_tax_refund
+
+  2026-01-01:
+    - co_ctc
+    - co_cdcc
+    - co_family_affordability_credit
+    - co_low_income_cdcc
+    - co_income_qualified_senior_housing_credit
+    - co_eitc
+    - co_sales_tax_refund
+    - co_care_worker_credit

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/baseline/gov/states/co/tax/income/credits/care_worker/co_care_worker_credit.yaml

@@ -0,0 +1,64 @@
+- name: Joint with one eligible care worker, lower amount
+  period: 2026
+  input:
+    people:
+      person1:
+        age: 35
+        co_care_worker_credit_eligible_care_worker: true
+        is_tax_unit_head: true
+      person2:
+        age: 35
+        co_care_worker_credit_eligible_care_worker: false
+        is_tax_unit_spouse: true
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+        tax_unit_is_joint: true
+        co_care_worker_credit_eligible: true
+    households:
+      household:
+        members: [person1, person2]
+        state_code: CO
+  output:
+    co_care_worker_credit: 1_200
+
+- name: Joint with two eligible care workers, higher amount
+  period: 2026
+  input:
+    people:
+      person1:
+        co_care_worker_credit_eligible_care_worker: true
+        is_tax_unit_head: true
+      person2:
+        co_care_worker_credit_eligible_care_worker: true
+        is_tax_unit_spouse: true
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+        tax_unit_is_joint: true
+        co_care_worker_credit_eligible: true
+    households:
+      household:
+        members: [person1, person2]
+        state_code: CO
+  output:
+    co_care_worker_credit: 2_400
+
+- name: Single person
+  period: 2026
+  input:
+    people:
+      person1:
+        age: 35
+        co_care_worker_credit_eligible_care_worker: true
+    tax_units:
+      tax_unit:
+        members: [person1]
+        tax_unit_is_joint: true
+        co_care_worker_credit_eligible: true
+    households:
+      household:
+        members: [person1]
+        state_code: CO
+  output:
+    co_care_worker_credit: 1_200

policyengine_us/tests/policy/baseline/gov/states/co/tax/income/credits/care_worker/co_care_worker_credit_eligible.yaml

@@ -0,0 +1,122 @@
+- name: Joint with one eligible care worker, higher threshold applies 
+  period: 2026
+  input:
+    people:
+      person1:
+        age: 35
+        co_care_worker_credit_eligible_care_worker: true
+      person2:
+        age: 35
+        co_care_worker_credit_eligible_care_worker: false
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+        adjusted_gross_income: 100_000
+        tax_unit_is_joint: true
+    households:
+      household:
+        members: [person1, person2]
+        state_code: CO
+  output:
+    co_care_worker_credit_eligible: true
+
+- name: Joint with one eligible care worker, higher threshold applies, ineligible
+  period: 2026
+  input:
+    people:
+      person1:
+        age: 35
+        co_care_worker_credit_eligible_care_worker: true
+      person2:
+        age: 35
+        co_care_worker_credit_eligible_care_worker: false
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+        adjusted_gross_income: 100_001
+        tax_unit_is_joint: true
+    households:
+      household:
+        members: [person1, person2]
+        state_code: CO
+  output:
+    co_care_worker_credit_eligible: false
+
+- name: Single with one eligible care worker
+  period: 2026
+  input:
+    people:
+      person1:
+        age: 35
+        co_care_worker_credit_eligible_care_worker: true
+    tax_units:
+      tax_unit:
+        members: [person1]
+        adjusted_gross_income: 75_000
+        tax_unit_is_joint: false
+    households:
+      household:
+        members: [person1]
+        state_code: CO
+  output:
+    co_care_worker_credit_eligible: true
+
+- name: Single with one eligible care worker, ineligible
+  period: 2026
+  input:
+    people:
+      person1:
+        age: 35
+        co_care_worker_credit_eligible_care_worker: true
+    tax_units:
+      tax_unit:
+        members: [person1]
+        adjusted_gross_income: 75_001
+        tax_unit_is_joint: false
+    households:
+      household:
+        members: [person1]
+        state_code: CO
+  output:
+    co_care_worker_credit_eligible: false
+
+- name: Single without eligible care worker
+  period: 2026
+  input:
+    people:
+      person1:
+        age: 35
+        co_care_worker_credit_eligible_care_worker: false
+    tax_units:
+      tax_unit:
+        members: [person1]
+        adjusted_gross_income: 25_000
+        tax_unit_is_joint: false
+    households:
+      household:
+        members: [person1]
+        state_code: CO
+  output:
+    co_care_worker_credit_eligible: false
+
+- name: Joint without eligible care worker
+  period: 2026
+  input:
+    people:
+      person1:
+        age: 35
+        co_care_worker_credit_eligible_care_worker: false
+      person2:
+        age: 35
+        co_care_worker_credit_eligible_care_worker: false
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+        adjusted_gross_income: 30_000
+        tax_unit_is_joint: true
+    households:
+      household:
+        members: [person1, person2]
+        state_code: CO
+  output:
+    co_care_worker_credit_eligible: false

policyengine_us/tests/policy/baseline/gov/states/co/tax/income/credits/care_worker/co_care_worker_credit_eligible_care_worker_count.yaml

@@ -0,0 +1,65 @@
+- name: One eligible spouse
+  period: 2026
+  input:
+    people:
+      person1:
+        is_tax_unit_head: true
+        co_care_worker_credit_eligible_care_worker: true
+      person2:
+        is_tax_unit_spouse: true
+        co_care_worker_credit_eligible_care_worker: false
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+        adjusted_gross_income: 100_000
+        tax_unit_is_joint: true
+    households:
+      household:
+        members: [person1, person2]
+        state_code: CO
+  output:
+    co_care_worker_credit_eligible_care_worker_count: 1
+
+- name: Two eligible spouses
+  period: 2026
+  input:
+    people:
+      person1:
+        is_tax_unit_head: true
+        co_care_worker_credit_eligible_care_worker: true
+      person2:
+        is_tax_unit_spouse: true
+        co_care_worker_credit_eligible_care_worker: true
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+        adjusted_gross_income: 100_000
+        tax_unit_is_joint: true
+    households:
+      household:
+        members: [person1, person2]
+        state_code: CO
+  output:
+    co_care_worker_credit_eligible_care_worker_count: 2
+
+- name: No eligible spouses
+  period: 2026
+  input:
+    people:
+      person1:
+        is_tax_unit_head: true
+        co_care_worker_credit_eligible_care_worker: false
+      person2:
+        is_tax_unit_spouse: false
+        co_care_worker_credit_eligible_care_worker: true
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+        adjusted_gross_income: 100_000
+        tax_unit_is_joint: true
+    households:
+      household:
+        members: [person1, person2]
+        state_code: CO
+  output:
+    co_care_worker_credit_eligible_care_worker_count: 0

policyengine_us/variables/gov/ssa/ssi/eligibility/income/deemed/from_ineligible_spouse/is_ssi_spousal_deeming_applies.py

@@ -0,0 +1,41 @@
+from policyengine_us.model_api import *
+
+
+class is_ssi_spousal_deeming_applies(Variable):
+    value_type = bool
+    entity = Person
+    label = "SSI spousal deeming applies"
+    definition_period = YEAR
+    reference = "https://www.law.cornell.edu/cfr/text/20/416.1163"
+    defined_for = "is_ssi_eligible_individual"
+    documentation = """
+    Returns True when spousal deeming applies according to 20 CFR §416.1163.
+
+    Spousal deeming applies when:
+    1. Person is an eligible individual (not part of an eligible couple)
+    2. Spouse is ineligible (not aged/blind/disabled)
+    3. Spouse's leftover income (after child allocations) exceeds the difference
+       between couple FBR and individual FBR
+
+    When deeming applies, the benefit calculation uses the couple FBR instead
+    of the individual FBR, recognizing that two people have higher expenses.
+    """
+
+    def formula(person, period, parameters):
+        # Get spouse's deemed income (after child allocations)
+        spouse_deemed_income = add(
+            person,
+            period,
+            [
+                "ssi_earned_income_deemed_from_ineligible_spouse",
+                "ssi_unearned_income_deemed_from_ineligible_spouse",
+            ],
+        )
+
+        # Compare to FBR differential (couple rate - individual rate)
+        p = parameters(period).gov.ssa.ssi.amount
+        diff = (p.couple - p.individual) * MONTHS_IN_YEAR
+
+        # Deeming applies when spouse's deemed income exceeds the differential
+        # Note: regulation says "not more than" means ≤, so we use > for deeming
+        return spouse_deemed_income > diff

policyengine_us/variables/gov/ssa/ssi/eligibility/income/deemed/from_ineligible_spouse/ssi_income_deemed_from_ineligible_spouse.py

@@ -22,37 +22,37 @@ class ssi_income_deemed_from_ineligible_spouse(Variable):
     unit = USD
 
     def formula(person, period, parameters):
-        # 1. Sum leftover spouse earned/unearned (post-child allocations).
+        # 1. Check if spousal deeming applies (avoids duplicating threshold logic)
+        deeming_applies = person("is_ssi_spousal_deeming_applies", period)
+
+        # 2. If deeming applies, calculate deemed amount using "difference" approach:
+        #    (couple combined countable) - (individual alone countable)
+
+        # Get spouse's leftover income (post-child allocations)
         spouse_earned = person(
             "ssi_earned_income_deemed_from_ineligible_spouse", period
         )
         spouse_unearned = person(
             "ssi_unearned_income_deemed_from_ineligible_spouse", period
         )
-        leftover_spouse = spouse_earned + spouse_unearned
-
-        # 2. Compare leftover to FBR difference
-        p = parameters(period).gov.ssa.ssi.amount
-        diff = (p.couple - p.individual) * MONTHS_IN_YEAR
-        if_leftover_exceeds = leftover_spouse > diff
-
-        # 3. If leftover <= diff => no deeming
-        #    If leftover > diff => difference of incomes approach
-        #    (couple combined) - (individual alone).
-        #   (a) individual's own income
-        indiv_earned = person("ssi_earned_income", period)
-        indiv_unearned = person("ssi_unearned_income", period)
+
+        # Get individual's own income
+        individual_earned = person("ssi_earned_income", period)
+        individual_unearned = person("ssi_unearned_income", period)
+
+        # Calculate individual's countable income (alone)
         alone_countable = _apply_ssi_exclusions(
-            indiv_earned, indiv_unearned, parameters, period
+            individual_earned, individual_unearned, parameters, period
         )
 
-        #   (b) couple combined income
+        # Calculate couple's combined countable income
         couple_countable = _apply_ssi_exclusions(
-            indiv_earned + spouse_earned,
-            indiv_unearned + spouse_unearned,
+            individual_earned + spouse_earned,
+            individual_unearned + spouse_unearned,
             parameters,
             period,
         )
 
-        deemed_if_exceeds = max_(0, couple_countable - alone_countable)
-        return if_leftover_exceeds * deemed_if_exceeds
+        # Deemed amount is the difference (only when deeming applies)
+        deemed_amount = max_(0, couple_countable - alone_countable)
+        return deeming_applies * deemed_amount

policyengine_us/variables/gov/ssa/ssi/ssi.py

@@ -13,4 +13,25 @@ class ssi(Variable):
     def formula(person, period, parameters):
         if parameters(period).gov.ssa.ssi.abolish_ssi:
             return 0
-        return max_(0, person("uncapped_ssi", period))
+
+        uncapped = person("uncapped_ssi", period)
+
+        # Apply floor: SSI cannot be negative
+        benefit = max_(0, uncapped)
+
+        # Apply cap when spousal deeming: cannot exceed individual FBR
+        # per 20 CFR §416.1163
+        # This cap is necessary when spouse's gross income is just above $483:
+        # - Deeming applies (uses couple FBR)
+        # - After exclusions, countable may be low
+        # - Benefit could exceed individual FBR without this cap
+        deeming_applies = person("is_ssi_spousal_deeming_applies", period)
+        p = parameters(period).gov.ssa.ssi.amount
+        individual_max = p.individual * MONTHS_IN_YEAR
+        capped_benefit = min_(benefit, individual_max)
+
+        return where(
+            deeming_applies,
+            capped_benefit,
+            benefit,
+        )

policyengine_us/variables/gov/ssa/ssi/ssi_amount_if_eligible.py

@@ -12,12 +12,34 @@ class ssi_amount_if_eligible(Variable):
     def formula(person, period, parameters):
         p = parameters(period).gov.ssa.ssi.amount
         is_dependent = person("is_tax_unit_dependent", period)
+
+        # Three scenarios for adults:
+        # 1. Both spouses eligible (joint claim) → couple rate / 2
+        # 2. One eligible, no deeming → individual rate
+        # 3. One eligible, deeming applies → couple rate (capped in ssi)
+        #
+        # Note: In scenario 3, deeming applies when spouse's GROSS income > $483.
+        # Income exclusions are applied to the COMBINED income afterwards.
+        # This means countable income can be much lower than $483, and the
+        # benefit can exceed individual FBR, requiring the cap in ssi.
+
+        is_joint_claim = person("ssi_claim_is_joint", period)
+        deeming_applies = person("is_ssi_spousal_deeming_applies", period)
+
+        # Determine FBR to use based on scenario
+        individual_or_deeming_amount = where(
+            deeming_applies,
+            p.couple,  # Scenario 3: Deeming applies - use couple rate!
+            p.individual,  # Scenario 2: No deeming
+        )
+
         head_or_spouse_amount = where(
-            person("ssi_claim_is_joint", period),
-            p.couple / 2,
-            p.individual,
+            is_joint_claim,
+            p.couple / 2,  # Scenario 1: Both eligible
+            individual_or_deeming_amount,
         )
-        # Adults amount is based on whether it is a joint claim
+
+        # Adults amount is based on scenario (see above)
         # Dependents always use individual amount.
         ssi_per_month = where(
             is_dependent, p.individual, head_or_spouse_amount

policyengine_us/variables/gov/states/co/tax/income/credits/care_worker/co_care_worker_credit.py

@@ -0,0 +1,26 @@
+from policyengine_us.model_api import *
+
+
+class co_care_worker_credit(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Colorado Care Worker Tax Credit"
+    defined_for = "co_care_worker_credit_eligible"
+    unit = USD
+    definition_period = YEAR
+    reference = "https://law.justia.com/codes/colorado/title-39/specific-taxes/income-tax/article-22/part-5/section-39-22-566/"
+
+    def formula(tax_unit, period, parameters):
+        p = parameters(period).gov.states.co.tax.income.credits.care_worker
+        joint = tax_unit("tax_unit_is_joint", period)
+        eligible_care_worker_count = tax_unit(
+            "co_care_worker_credit_eligible_care_worker_count", period
+        )
+        joint_with_two_eligible_care_workers = joint & (
+            eligible_care_worker_count == 2
+        )
+        return where(
+            joint_with_two_eligible_care_workers,
+            p.amount.joint,
+            p.amount.single,
+        )

policyengine_us/variables/gov/states/co/tax/income/credits/care_worker/co_care_worker_credit_eligible.py

@@ -0,0 +1,27 @@
+from policyengine_us.model_api import *
+
+
+class co_care_worker_credit_eligible(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Colorado Care Worker Tax Credit eligible"
+    defined_for = StateCode.CO
+    unit = USD
+    definition_period = YEAR
+    reference = "https://law.justia.com/codes/colorado/title-39/specific-taxes/income-tax/article-22/part-5/section-39-22-566/"
+
+    def formula(tax_unit, period, parameters):
+        p = parameters(period).gov.states.co.tax.income.credits.care_worker
+        joint = tax_unit("tax_unit_is_joint", period)
+        agi = tax_unit("adjusted_gross_income", period)
+        income_limit = where(
+            joint, p.income_limit.joint, p.income_limit.single
+        )
+        income_eligible = agi <= income_limit
+        eligible_care_worker_present = (
+            tax_unit(
+                "co_care_worker_credit_eligible_care_worker_count", period
+            )
+            > 0
+        )
+        return income_eligible & eligible_care_worker_present

policyengine_us/variables/gov/states/co/tax/income/credits/care_worker/co_care_worker_credit_eligible_care_worker.py

@@ -0,0 +1,10 @@
+from policyengine_us.model_api import *
+
+
+class co_care_worker_credit_eligible_care_worker(Variable):
+    value_type = bool
+    entity = Person
+    label = "Eligible Care Worker for the Colorado Care Worker Tax Credit"
+    defined_for = StateCode.CO
+    definition_period = YEAR
+    reference = "https://law.justia.com/codes/colorado/title-39/specific-taxes/income-tax/article-22/part-5/section-39-22-566/"

policyengine_us/variables/gov/states/co/tax/income/credits/care_worker/co_care_worker_credit_eligible_care_worker_count.py

@@ -0,0 +1,18 @@
+from policyengine_us.model_api import *
+
+
+class co_care_worker_credit_eligible_care_worker_count(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Number of eligible Care Workers for the Colorado Care Worker Tax Credit"
+    defined_for = StateCode.CO
+    definition_period = YEAR
+    reference = "https://law.justia.com/codes/colorado/title-39/specific-taxes/income-tax/article-22/part-5/section-39-22-566/"
+
+    def formula(tax_unit, period, parameters):
+        person = tax_unit.members
+        care_worker = person(
+            "co_care_worker_credit_eligible_care_worker", period
+        )
+        head_or_spouse = person("is_tax_unit_head_or_spouse", period)
+        return tax_unit.sum(care_worker & head_or_spouse)

{policyengine_us-1.435.0.dist-info → policyengine_us-1.436.0.dist-info}/METADATA

@@ -1,6 +1,6 @@
 Metadata-Version: 2.4
 Name: policyengine-us
-Version: 1.435.0
+Version: 1.436.0
 Summary: Add your description here.
 Author-email: PolicyEngine <hello@policyengine.org>
 License-File: LICENSE

{policyengine_us-1.435.0.dist-info → policyengine_us-1.436.0.dist-info}/RECORD

@@ -1238,7 +1238,11 @@ policyengine_us/parameters/gov/states/co/tax/income/additions/federal_deductions
 policyengine_us/parameters/gov/states/co/tax/income/additions/federal_deductions/exemption.yaml,sha256=p6hNlfXwKO6-GANVOffjXMIeGOVqvw3wFAmt09sRaxE,1758
 policyengine_us/parameters/gov/states/co/tax/income/additions/federal_deductions/itemized_only.yaml,sha256=1IWmVgl7ayN8GmZpKm6lQw1nhewolIiMDY3IHfgajcE,1446
 policyengine_us/parameters/gov/states/co/tax/income/additions/qualified_business_income_deduction/agi_threshold.yaml,sha256=P27xBiP70eX1Lb2A6_5LMSrwpMufRgSVsgd2D1KHyw4,1786
-policyengine_us/parameters/gov/states/co/tax/income/credits/refundable.yaml,sha256=Wh_tSrjDn1qksgTymkpbLB6kJGrKz0aJv3EtZcL9430,1345
+policyengine_us/parameters/gov/states/co/tax/income/credits/refundable.yaml,sha256=xlMeNRzsZzCM0Y9leYDrQa5V-tTH21kjx30WqNgD71g,1565
+policyengine_us/parameters/gov/states/co/tax/income/credits/care_worker/amount/joint.yaml,sha256=Iqf_L-jUEPVvZawbXmk_tkAKrTDObTs7QQ8DxZSUXUI,467
+policyengine_us/parameters/gov/states/co/tax/income/credits/care_worker/amount/single.yaml,sha256=lD7GOzwXEcYjTuCDx3tH1FsMp2e_aJtTc6h356hYSFU,422
+policyengine_us/parameters/gov/states/co/tax/income/credits/care_worker/income_limit/joint.yaml,sha256=hi7DZ7YOEp_8jkEVtAOEnFWKjSLSHt5qwYeYZ_UWZN8,460
+policyengine_us/parameters/gov/states/co/tax/income/credits/care_worker/income_limit/single.yaml,sha256=8_Kl_MTEU0JowIG4MfEl5f5QXd-E-UmiHgfLb88VUyA,461
 policyengine_us/parameters/gov/states/co/tax/income/credits/cdcc/README.md,sha256=VAZGt1sAu_LCgaRpLFoUMOUaIBkjA5GGPgZ-9TEq0gs,34
 policyengine_us/parameters/gov/states/co/tax/income/credits/cdcc/match.yaml,sha256=odgIOHFM82DPFmy95xpacd7N1Ts8fJWygZp9n0iPo9U,1908
 policyengine_us/parameters/gov/states/co/tax/income/credits/cdcc/low_income/child_age_threshold.yaml,sha256=MExjHSRotLas1Jt7VxP2sCSwTXHVrriIe7XFnPshsDI,1243
@@ -3786,7 +3790,7 @@ policyengine_us/tests/policy/baseline/gov/simulation/labor_supply_response/incom
 policyengine_us/tests/policy/baseline/gov/simulation/labor_supply_response/labor_supply_behavioral_response.yaml,sha256=FqBkZcYs-EFj-pNtUAtW85ZyGn_riZ3_pH-8DP90ORU,1551
 policyengine_us/tests/policy/baseline/gov/simulation/labor_supply_response/substitution_elasticity.yaml,sha256=Cfb3-vmZxtLJdDIimJsByRDqdYh1ds5lBCQVgShDDtQ,2032
 policyengine_us/tests/policy/baseline/gov/ssa/ss/never_eligible_for_social_security_benefits.yaml,sha256=-l0F8L_YCNpNfwBtZLxEfPOCPea4ZHfGNAHRw3ozkYk,587
-policyengine_us/tests/policy/baseline/gov/ssa/ssi/integration_tests.yaml,sha256=CLLMuqslIKd8niom1AL0CrhnkGlTH30rF0MOfLTA_3o,8398
+policyengine_us/tests/policy/baseline/gov/ssa/ssi/integration_tests.yaml,sha256=xBMPsDB8vhG7OZeunCFZON5gAfrjC6OWlCwcGr5m7O0,13332
 policyengine_us/tests/policy/baseline/gov/ssa/ssi/is_ssi_aged_blind_disabled.yaml,sha256=tyim2uGywNbV57pL2M6DO2kH1I2lXZS6P2Vab2zyIRA,470
 policyengine_us/tests/policy/baseline/gov/ssa/ssi/is_ssi_disabled.yaml,sha256=6m105fmpjOism7pvcXSubXjHoiT8e7Lcfpu6NwzxuRo,1244
 policyengine_us/tests/policy/baseline/gov/ssa/ssi/is_ssi_eligible.yaml,sha256=atAjx9vbFCBWwl3zxzauS76WzE2l5YUo1szVrcC7GJY,474
@@ -4018,6 +4022,9 @@ policyengine_us/tests/policy/baseline/gov/states/co/tax/income/additions/federal
 policyengine_us/tests/policy/baseline/gov/states/co/tax/income/additions/qualified_business_income_deduction/co_qualified_business_income_deduction_addback_eligible.yaml,sha256=3602yDnQrLd5npqfbGByO-txaY6CROnNIZZBT6Cqjdk,1087
 policyengine_us/tests/policy/baseline/gov/states/co/tax/income/additions/state_addback/co_state_addback.yaml,sha256=VxE-mkUaLdpErLIHdbrlH6bGPWN1ZhGOr5XramAIweA,1154
 policyengine_us/tests/policy/baseline/gov/states/co/tax/income/credits/co_tabor_cash_back.yaml,sha256=QPZAS42acy3e00YYLson5-kt2NIEuesYSNNvwq1_oTs,1434
+policyengine_us/tests/policy/baseline/gov/states/co/tax/income/credits/care_worker/co_care_worker_credit.yaml,sha256=YduMfyPN69fQMRo3k7s3ztZaDAoD4cCdftr3LLwwwdg,1606
+policyengine_us/tests/policy/baseline/gov/states/co/tax/income/credits/care_worker/co_care_worker_credit_eligible.yaml,sha256=-ISL7_lcpcJ2SnSXc0JoOL7r7PXOf2Wl4zxzSSNdwDU,2995
+policyengine_us/tests/policy/baseline/gov/states/co/tax/income/credits/care_worker/co_care_worker_credit_eligible_care_worker_count.yaml,sha256=6ZmnvkJd0hjlLuGI8tjh0C85e7RIDxi1zN6odiXwGKk,1710
 policyengine_us/tests/policy/baseline/gov/states/co/tax/income/credits/cdcc/co_cdcc.yaml,sha256=5A6F7dE8GMLjfhqB1zRMsXFNVcVNaf5NBid2sjp0xNY,1946
 policyengine_us/tests/policy/baseline/gov/states/co/tax/income/credits/cdcc/co_low_income_cdcc.yaml,sha256=nfMmV6YKyYlgdfzbJn7YlBk6CGsq6YyBn2Knqn9mg-I,3287
 policyengine_us/tests/policy/baseline/gov/states/co/tax/income/credits/cdcc/co_low_income_cdcc_eligible.yaml,sha256=h4OACYNHFeKR4WuKOSav1q5LiOmYR-RV1WKmd2QC60c,582
@@ -6223,8 +6230,8 @@ policyengine_us/variables/gov/ssa/ss/social_security_disability.py,sha256=1Jh83o
 policyengine_us/variables/gov/ssa/ss/social_security_retirement.py,sha256=9ohBrN-yMIewjHJvxlz-3vdoqrVmmOqiomQJeqKTBqs,257
 policyengine_us/variables/gov/ssa/ss/social_security_survivors.py,sha256=8GuxrIPrHN-psTjkfzp3nvrJXEmbXisKiegkvenOzUg,257
 policyengine_us/variables/gov/ssa/ssi/is_ssi_eligible.py,sha256=A6Cxz_7frbiSs9V7r95h3GSw0BkHPT5jN8YtvjyFRpI,771
-policyengine_us/variables/gov/ssa/ssi/ssi.py,sha256=5XIl0mU-LRa5FMzK2Dguan_FKZG6GLiT_xD1rkZBRWI,462
-policyengine_us/variables/gov/ssa/ssi/ssi_amount_if_eligible.py,sha256=2hQ4LhUGtMeWzn31kUWTgX_V4aTb0LJpv35UH0Srcpo,848
+policyengine_us/variables/gov/ssa/ssi/ssi.py,sha256=BUYWHXRFDDNltHysPmYzUXr9JIq2hiCO23R3Hn-NHyA,1232
+policyengine_us/variables/gov/ssa/ssi/ssi_amount_if_eligible.py,sha256=9H2M9_3tlpv9_s7BuP2tX2B42kI0YuGWrg24b72HXqg,1817
 policyengine_us/variables/gov/ssa/ssi/ssi_claim_is_joint.py,sha256=NYwR2LVLV2xf1vbFG0r9ZwhQFVlZ_gLnV_F00RUU6_Y,485
 policyengine_us/variables/gov/ssa/ssi/tax_unit_ssi.py,sha256=Gw8nl4n1c86m3gsEboYZ_52Mf8KurWnfnITFKRlMGCk,221
 policyengine_us/variables/gov/ssa/ssi/uncapped_ssi.py,sha256=pVr8WqBmSIA0ZcoRGOIV9QrcBcKE05uq8au_B6DMfoI,511
@@ -6239,8 +6246,9 @@ policyengine_us/variables/gov/ssa/ssi/eligibility/income/deemed/ssi_ineligible_c
 policyengine_us/variables/gov/ssa/ssi/eligibility/income/deemed/ssi_ineligible_parent_allocation.py,sha256=HPdNTO5zt2uRQaz2SMPI7pWy4hb0iQu_u1UhyPqaVa0,969
 policyengine_us/variables/gov/ssa/ssi/eligibility/income/deemed/from_ineligible_parent/ssi_unearned_income_deemed_from_ineligible_parent.py,sha256=LUzM09h9krdNfYEyeSeAzgCG938oqJfVYt9Ey2AzV1U,2842
 policyengine_us/variables/gov/ssa/ssi/eligibility/income/deemed/from_ineligible_spouse/README.md,sha256=BPoZ8jlAZNRH0EeF7Pexyrlc9bMzBAoGM2XsYjyJvXg,2878
+policyengine_us/variables/gov/ssa/ssi/eligibility/income/deemed/from_ineligible_spouse/is_ssi_spousal_deeming_applies.py,sha256=ePJx9uobrk5iLcapeD6kYa4dce6VGM47u0dgrWiAXIM,1616
 policyengine_us/variables/gov/ssa/ssi/eligibility/income/deemed/from_ineligible_spouse/ssi_earned_income_deemed_from_ineligible_spouse.py,sha256=dOp2SLS9B22pwPLF1GzPee9AsxAZOvCvRtJja0TtwqQ,1679
-policyengine_us/variables/gov/ssa/ssi/eligibility/income/deemed/from_ineligible_spouse/ssi_income_deemed_from_ineligible_spouse.py,sha256=HZHitnNf4PIIKUTH7U9yunkVAPhGN9dsEbQG6Z9RfJ4,2345
+policyengine_us/variables/gov/ssa/ssi/eligibility/income/deemed/from_ineligible_spouse/ssi_income_deemed_from_ineligible_spouse.py,sha256=fQnohPnRhDIMQuLB00Xj5Wbga2s7nMIKxaicDPu2ITA,2379
 policyengine_us/variables/gov/ssa/ssi/eligibility/income/deemed/from_ineligible_spouse/ssi_unearned_income_deemed_from_ineligible_spouse.py,sha256=ifK0m3yncWjgJYI3ajQXbrl6hmfXufpFqZRLwmK80JU,1164
 policyengine_us/variables/gov/ssa/ssi/eligibility/income/marital/ssi_marital_both_eligible.py,sha256=mt5V9kt3YsUyY4qS3jEhZWw6bo1SjPekk4bSQZFYpxE,389
 policyengine_us/variables/gov/ssa/ssi/eligibility/income/marital/ssi_marital_earned_income.py,sha256=5jvXhTDDiSqZ154bKecwqJVJyIylDOnrc9xnqzSXffc,527
@@ -6528,6 +6536,10 @@ policyengine_us/variables/gov/states/co/tax/income/additions/federal_deductions/
 policyengine_us/variables/gov/states/co/tax/income/additions/qualified_business_income_deduction/co_qualified_business_income_deduction_addback.py,sha256=n1fnSqKM2ZgQGrKMBhji1KVGZ1oEwOSuHBqHp1d-nDI,1306
 policyengine_us/variables/gov/states/co/tax/income/additions/qualified_business_income_deduction/co_qualified_business_income_deduction_addback_required.py,sha256=ex5yXFauLOKyAWyeNQhfVulIBdMAl7AmwA1pKRkgH0Y,1573
 policyengine_us/variables/gov/states/co/tax/income/credits/co_tabor_cash_back.py,sha256=tessA0RaUFYyBcY_JII2OBNK8xHp4m9DP48-z-2bCWw,558
+policyengine_us/variables/gov/states/co/tax/income/credits/care_worker/co_care_worker_credit.py,sha256=x0j8vmE8XSdgTtkWNZgCjaOjkhDuEe3XQuOvwFsSMK0,950
+policyengine_us/variables/gov/states/co/tax/income/credits/care_worker/co_care_worker_credit_eligible.py,sha256=P056RLtdhXjebbv9beQM5gNt5c0c-tl-ryY4vp4cGZM,1015
+policyengine_us/variables/gov/states/co/tax/income/credits/care_worker/co_care_worker_credit_eligible_care_worker.py,sha256=xyxyhxuBEgWw7v25wZKo-iCVTHafg9MMplIb3IisBwA,407
+policyengine_us/variables/gov/states/co/tax/income/credits/care_worker/co_care_worker_credit_eligible_care_worker_count.py,sha256=2eeDFqI3osop9Z34CUvlRXLlyNKWzFvdx7dqHDJ_C9o,741
 policyengine_us/variables/gov/states/co/tax/income/credits/cdcc/co_cdcc.py,sha256=Dfw1yTd2PJGpMDwiMudPn-jtHhRK_mosw0IkSso9GA0,1389
 policyengine_us/variables/gov/states/co/tax/income/credits/cdcc/co_low_income_cdcc.py,sha256=NRcC00gEBsLxBE3NX9VNuppPLfwZeWJ0w55g4x_r174,1758
 policyengine_us/variables/gov/states/co/tax/income/credits/cdcc/co_low_income_cdcc_eligible.py,sha256=7k14BylS-D8Z6MnPY1JZCpbH3TnoiJJej-nsrJ6LoaI,965
@@ -8850,8 +8862,8 @@ 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-1.435.0.dist-info/METADATA,sha256=3H4zdM2-QC-O8qdH2Ge-L50pV1wVgprFbEFQ6qdC8Go,1649
-policyengine_us-1.435.0.dist-info/WHEEL,sha256=qtCwoSJWgHk21S1Kb4ihdzI2rlJ1ZKaIurTj_ngOhyQ,87
-policyengine_us-1.435.0.dist-info/entry_points.txt,sha256=MLaqNyNTbReALyKNkde85VkuFFpdPWAcy8VRG1mjczc,57
-policyengine_us-1.435.0.dist-info/licenses/LICENSE,sha256=2N5ReRelkdqkR9a-KP-y-shmcD5P62XoYiG-miLTAzo,34519
-policyengine_us-1.435.0.dist-info/RECORD,,
+policyengine_us-1.436.0.dist-info/METADATA,sha256=dNzN8D8EdiDS_dPHaJDXqNXPjKOf_DmW125JO0ty6dw,1649
+policyengine_us-1.436.0.dist-info/WHEEL,sha256=qtCwoSJWgHk21S1Kb4ihdzI2rlJ1ZKaIurTj_ngOhyQ,87
+policyengine_us-1.436.0.dist-info/entry_points.txt,sha256=MLaqNyNTbReALyKNkde85VkuFFpdPWAcy8VRG1mjczc,57
+policyengine_us-1.436.0.dist-info/licenses/LICENSE,sha256=2N5ReRelkdqkR9a-KP-y-shmcD5P62XoYiG-miLTAzo,34519
+policyengine_us-1.436.0.dist-info/RECORD,,