policyengine-us 1.436.0__py3-none-any.whl → 1.438.0__py3-none-any.whl

policyengine_us/parameters/gov/territories/pr/tax/income/credits/refundable.yaml

@@ -16,3 +16,5 @@ values:
     - pr_low_income_credit
     - pr_compensatory_low_income_credit
     - pr_earned_income_credit
+    - refundable_american_opportunity_credit
+    - pr_refundable_ctc

policyengine_us/variables/gov/territories/pr/tax/income/pr_income_tax.py

@@ -0,0 +1,14 @@
+from policyengine_us.model_api import *
+
+
+class pr_income_tax(Variable):
+    value_type = float
+    unit = USD
+    entity = TaxUnit
+    label = "Puerto Rico income tax"
+    definition_period = YEAR
+    reference = "https://hacienda.pr.gov/sites/default/files/individuals_2024_rev._jul_12_24_9-30-24_informative.pdf#page=3"
+    defined_for = StateCode.PR
+
+    adds = ["pr_regular_tax_before_credits"]
+    subtracts = ["pr_refundable_credits"]

policyengine_us/variables/gov/territories/pr/tax/income/pr_regular_tax_before_credits.py

@@ -0,0 +1,11 @@
+from policyengine_us.model_api import *
+
+
+class pr_regular_tax_before_credits(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Puerto Rico regular tax before credits"
+    unit = USD
+    definition_period = YEAR
+    defined_for = StateCode.PR
+    reference = "https://hacienda.pr.gov/sites/default/files/inst_individuals_2023.pdf#page=19"

{policyengine_us-1.436.0.dist-info → policyengine_us-1.438.0.dist-info}/METADATA

@@ -1,6 +1,6 @@
 Metadata-Version: 2.4
 Name: policyengine-us
-Version: 1.436.0
+Version: 1.438.0
 Summary: Add your description here.
 Author-email: PolicyEngine <hello@policyengine.org>
 License-File: LICENSE

{policyengine_us-1.436.0.dist-info → policyengine_us-1.438.0.dist-info}/RECORD

@@ -85,7 +85,7 @@ policyengine_us/parameters/gov/aca/la_county_rating_area.yaml,sha256=DeMrNznf1dr
 policyengine_us/parameters/gov/aca/max_child_count.yaml,sha256=jCAERTNElBGb925Jl86PeNchXYiuZDZFbMaIpTnOnbM,1290
 policyengine_us/parameters/gov/aca/ptc_income_eligibility.yaml,sha256=h_oDrZjlSqpzW1hA4pEC8-KkCjZItub9II0ePrMo3zs,975
 policyengine_us/parameters/gov/aca/required_contribution_percentage.yaml,sha256=FIr-X7XcZIMiCTb4w9_PJOGt2u2_GQnULLYRVtaXb1M,2034
-policyengine_us/parameters/gov/aca/state_rating_area_cost.yaml,sha256=9pUqkuDkUsXAGVbkbSo8DoDZD3MjWuYlediUL-0wF90,14978
+policyengine_us/parameters/gov/aca/state_rating_area_cost.yaml,sha256=TFaF8CTb8COAPhoyVth3-b2OM2xB4iHUHi-GxdzUD5M,26588
 policyengine_us/parameters/gov/aca/takeup_rate.yaml,sha256=IlzV1dCi3ZBDu_KmmPTEDKyTR9XyFbCCcVNXA1TVeZQ,548
 policyengine_us/parameters/gov/aca/age_curves/al.yaml,sha256=0DjOv1_XvcOpoFD9RaygdkbSG8MQnVLZTEoTNjKMiLA,3200
 policyengine_us/parameters/gov/aca/age_curves/dc.yaml,sha256=u3gNF0frvQ-vhZmerBE71h0BvFf6sTNwuBJ_qQLRPyU,2835
@@ -3176,7 +3176,7 @@ policyengine_us/parameters/gov/states/wv/tax/income/subtractions/social_security
 policyengine_us/parameters/gov/states/wv/tax/income/subtractions/social_security_benefits/social_security_benefits_above_income_limit/applies.yaml,sha256=ctNMsEpXylYn1m7ldayITYXPvYyV7nk44l5F_ikQJ7Q,532
 policyengine_us/parameters/gov/states/wv/tax/income/subtractions/social_security_benefits/social_security_benefits_above_income_limit/rate.yaml,sha256=jXHoVxALH_qFSq3ZkbZ3zO5_zOsSt6whgNBxjuVy0fc,625
 policyengine_us/parameters/gov/territories/pr/READme.md,sha256=41pLFyxJwnmMliplrfSHFaIWlxloRswm2qpzMPNTG5U,13
-policyengine_us/parameters/gov/territories/pr/tax/income/credits/refundable.yaml,sha256=Er0KDAIC1FcJaexIDKedKy9XOr4jMd0wictOm-5vnls,548
+policyengine_us/parameters/gov/territories/pr/tax/income/credits/refundable.yaml,sha256=KJlx36biEOJGq-jO5N_ggm1mCqAyVGSmWDxuW-smwb8,617
 policyengine_us/parameters/gov/territories/pr/tax/income/credits/earned_income/max_amount.yaml,sha256=FeC-irf6MppbASunIgAvEfxtYrVx2uedxj5NKg1Dgfs,990
 policyengine_us/parameters/gov/territories/pr/tax/income/credits/earned_income/phase_in_rate.yaml,sha256=YMsjzU8czbq54teuwbsMrwmSl03UIjMamx5rAEsB01A,1060
 policyengine_us/parameters/gov/territories/pr/tax/income/credits/earned_income/eligibility/min.yaml,sha256=3kCm6BHvPMfgwvrSwb-8FFufl_JpdjrFfb1cqlQnO8A,630
@@ -8265,7 +8265,9 @@ policyengine_us/variables/gov/territories/pr/tax/income/pr_agi.py,sha256=yqLyP6w
 policyengine_us/variables/gov/territories/pr/tax/income/pr_agi_person.py,sha256=gveEdwFLkTFd_76v_mHGK47tXrozNwtoNTS4bNif_h0,379
 policyengine_us/variables/gov/territories/pr/tax/income/pr_gross_income.py,sha256=P2Mn2tUhrnP2LsIx4P0OFz67oo6t9NKZKpKCzqb1RLc,399
 policyengine_us/variables/gov/territories/pr/tax/income/pr_gross_income_person.py,sha256=SFZtLDY2V-a1qH8p_EvIvOYhUsH_cjhHJBWYnmBB3jU,431
+policyengine_us/variables/gov/territories/pr/tax/income/pr_income_tax.py,sha256=oSXFwy96SUJkhVN0MwaW_zpmrN-nL9BHtJKyGsuoRao,442
 policyengine_us/variables/gov/territories/pr/tax/income/pr_normal_tax.py,sha256=P2zYc9sjQM-ZNGUpaOzqMTGariqmTXK07lKtBTSh7kc,578
+policyengine_us/variables/gov/territories/pr/tax/income/pr_regular_tax_before_credits.py,sha256=DAjGSTWUJNd_3QxCijIcf04am0C9YxjtVVOVSTK0ozs,357
 policyengine_us/variables/gov/territories/pr/tax/income/credits/pr_refundable_credits.py,sha256=-Vxk6bPiB9tSwDOIE46Q3LNLBMKL-3atTYPBD3SfC_Y,308
 policyengine_us/variables/gov/territories/pr/tax/income/credits/earned_income/pr_earned_income_credit.py,sha256=-magFQVK47xuu0D3PleHiy_ihbx4RdJW-Jg_ELQO0Ks,1851
 policyengine_us/variables/gov/territories/pr/tax/income/credits/earned_income/pr_earned_income_credit_eligible.py,sha256=ilQSYlQ6cEQuf4oHHnhHWRGywxkzN5Y6GOhu9_FwmqI,630
@@ -8862,8 +8864,8 @@ 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-1.436.0.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,,
+policyengine_us-1.438.0.dist-info/METADATA,sha256=xnqS5cm1p18T4xOpZ60Z9UGXcqPWQXYkSd4Vj9NQ8VE,1649
+policyengine_us-1.438.0.dist-info/WHEEL,sha256=qtCwoSJWgHk21S1Kb4ihdzI2rlJ1ZKaIurTj_ngOhyQ,87
+policyengine_us-1.438.0.dist-info/entry_points.txt,sha256=MLaqNyNTbReALyKNkde85VkuFFpdPWAcy8VRG1mjczc,57
+policyengine_us-1.438.0.dist-info/licenses/LICENSE,sha256=2N5ReRelkdqkR9a-KP-y-shmcD5P62XoYiG-miLTAzo,34519
+policyengine_us-1.438.0.dist-info/RECORD,,