policyengine-us 1.437.0__py3-none-any.whl → 1.438.1__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/tests/policy/baseline/gov/states/nj/tax/income/credits/cdcc/nj_cdcc.yaml

@@ -3,7 +3,7 @@
   input:
     state_code: NJ
     nj_taxable_income: 20_000
-    cdcc_potential: 1_000
+    cdcc: 1_000
   output:
     nj_cdcc: 500
 
@@ -12,7 +12,7 @@
   input:
     state_code: NJ
     nj_taxable_income: 40_000
-    cdcc_potential: 1_000
+    cdcc: 1_000
   output:
     nj_cdcc: 400
 
@@ -21,7 +21,7 @@
   input:
     state_code: NJ
     nj_taxable_income: 40_000
-    cdcc_potential: 2_000
+    cdcc: 2_000
   output:
     nj_cdcc: 800
 
@@ -30,7 +30,7 @@
   input:
     state_code: NJ
     nj_taxable_income: 70_000
-    cdcc_potential: 1_000
+    cdcc: 1_000
   output:
     nj_cdcc: 300
 
@@ -39,7 +39,7 @@
   input:
     state_code: NJ
     nj_taxable_income: 80_000
-    cdcc_potential: 1_500
+    cdcc: 1_500
   output:
     nj_cdcc: 450
 
@@ -48,7 +48,7 @@
   input:
     state_code: NJ
     nj_taxable_income: 100_000
-    cdcc_potential: 1_000
+    cdcc: 1_000
   output:
     nj_cdcc: 200
 
@@ -57,7 +57,7 @@
   input:
     state_code: NJ
     nj_taxable_income: 130_000
-    cdcc_potential: 1_000
+    cdcc: 1_000
   output:
     nj_cdcc: 100
 
@@ -66,6 +66,6 @@
   input:
     state_code: NJ
     nj_taxable_income: 160_000
-    cdcc_potential: 1_000
+    cdcc: 1_000
   output:
     nj_cdcc: 0

policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/integation.yaml

@@ -0,0 +1,57 @@
+- name: 0-NJ.yaml
+  absolute_error_margin: 2
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 40
+        employment_income: 10000.0
+        ssi: 0
+        wic: 0
+        head_start: 0
+        early_head_start: 0
+        commodity_supplemental_food_program: 0
+        deductible_mortgage_interest: 13333.333
+        qualified_dividend_income: 23910.8455
+        is_tax_unit_head: true
+      person2:
+        age: 40
+        employment_income: 10000.0
+        ssi: 0
+        wic: 0
+        head_start: 0
+        early_head_start: 0
+        commodity_supplemental_food_program: 0
+        qualified_dividend_income: 23910.8455
+        is_tax_unit_spouse: true
+      person3:
+        age: 5
+        employment_income: 0
+        ssi: 0
+        wic: 0
+        head_start: 0
+        early_head_start: 0
+        commodity_supplemental_food_program: 0
+        is_tax_unit_dependent: true
+        is_tax_unit_head: false
+        is_tax_unit_spouse: false
+    tax_units:
+      tax_unit:
+        members: [person1, person2, person3]
+        premium_tax_credit: 0
+        local_income_tax: 0
+        state_sales_tax: 0
+        tax_unit_childcare_expenses: 6_000
+    spm_units:
+      spm_unit:
+        members: [person1, person2, person3]
+        snap: 0
+        tanf: 0
+        free_school_meals: 0
+        reduced_price_school_meals: 0
+    households:
+      household:
+        members: [person1, person2, person3]
+        state_fips: 34
+  output:
+    nj_income_tax: 955

policyengine_us/variables/gov/states/nj/tax/income/credits/cdcc/nj_cdcc.py

@@ -19,8 +19,8 @@ class nj_cdcc(Variable):
         taxable_income = tax_unit("nj_taxable_income", period)
 
         # Get federal CDCC
-        # New Jersey matches the potential federal credit
-        federal_cdcc = tax_unit("cdcc_potential", period)
+        # New Jersey matches the actual federal credit value
+        federal_cdcc = tax_unit("cdcc", period)
 
         # Calculate NJ CDCC
         rate = p.calc(taxable_income, right=True)

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-1.437.0.dist-info → policyengine_us-1.438.1.dist-info}/METADATA

@@ -1,6 +1,6 @@
 Metadata-Version: 2.4
 Name: policyengine-us
-Version: 1.437.0
+Version: 1.438.1
 Summary: Add your description here.
 Author-email: PolicyEngine <hello@policyengine.org>
 License-File: LICENSE

{policyengine_us-1.437.0.dist-info → policyengine_us-1.438.1.dist-info}/RECORD

@@ -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
@@ -4891,9 +4891,10 @@ policyengine_us/tests/policy/baseline/gov/states/nj/njdhs/tanf/nj_tanf_countable
 policyengine_us/tests/policy/baseline/gov/states/nj/njdhs/tanf/nj_tanf_maximum_allowable_income.yaml,sha256=A1CHS69trpLxn_v3Mn12jSfBbTAb9Yvp4-hTmtTKrjQ,585
 policyengine_us/tests/policy/baseline/gov/states/nj/njdhs/tanf/nj_tanf_maximum_benefit.yaml,sha256=WSIb05jOKtNppAFUFw9iDdA6XtLyx8DqEEA6FakwHHo,550
 policyengine_us/tests/policy/baseline/gov/states/nj/njdhs/tanf/nj_tanf_resources_eligible.yaml,sha256=9QyESfn8ABgX58-DNXefNqVOu-5sVitKdoFIbsXWdFs,403
+policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/integation.yaml,sha256=SkXPEHvPT-W6BmbrXqFtgmrgoxGWYT0xjjL1YpERL08,1472
 policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/nj_income_tax.yaml,sha256=2-HOCsItoq1YkN5Evctu6A8C0Bau9FF1AJzi9bA0Iqc,1082
 policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/nj_withheld_income_tax.yaml,sha256=dwQ9xFrEMdsNc6v7ZPWtjzwJEQQUvN01uzJBI4NEDKw,717
-policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/credits/cdcc/nj_cdcc.yaml,sha256=SNQeq_zUaaLskHinnv0MDqEpBGyOS3Sbxb2E160SPUw,1571
+policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/credits/cdcc/nj_cdcc.yaml,sha256=ZFmgVljDhx1vQBC2_O7rOG7T-1WSp3DDKFjjbNEBACs,1491
 policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/credits/ctc/nj_ctc.yaml,sha256=OUPM28BVyv_frCqousFIazodz6h0IEIEX1xQB_7Vm5E,7123
 policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/credits/ctc/nj_ctc_eligible.yaml,sha256=Ct7-7Js_SOwlEiLU0_3eq1aB6RdYzRuu_HGZHcZ5sFA,393
 policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/credits/eitc/nj_childless_eitc_age_eligible.yaml,sha256=YLe6bmnHI1skGi5ssYW1JjXr1eC0R1RRehrKTU74iQU,2710
@@ -7675,7 +7676,7 @@ policyengine_us/variables/gov/states/nj/tax/income/adjusted_gross_income/nj_addi
 policyengine_us/variables/gov/states/nj/tax/income/adjusted_gross_income/nj_agi.py,sha256=hMzCHxrXQv2xCuPiT7-e3C0NJ6tqut71AHMId6XJeHI,603
 policyengine_us/variables/gov/states/nj/tax/income/adjusted_gross_income/nj_agi_subtractions.py,sha256=O--mBTHrrRoN9TReRESCUXJ7KgpPFSrjtm577pl8918,703
 policyengine_us/variables/gov/states/nj/tax/income/adjusted_gross_income/nj_total_income.py,sha256=QpIEIemOQdPLewGWeM-fJP3MPCVumQGtWXD8DEuG5wE,617
-policyengine_us/variables/gov/states/nj/tax/income/credits/cdcc/nj_cdcc.py,sha256=8TMd1LQTF0zJzzzmlW60fZWgMY7njFQO3N-xez2o9GQ,917
+policyengine_us/variables/gov/states/nj/tax/income/credits/cdcc/nj_cdcc.py,sha256=3umh8czfQolHmRdlBOPj1ttB4XO-G0sAic1gjdkQwlM,910
 policyengine_us/variables/gov/states/nj/tax/income/credits/ctc/nj_ctc.py,sha256=r_lt9w3bdENwsBuXPshrLvGLOa8Q9nx2hijZoFG8fLI,1359
 policyengine_us/variables/gov/states/nj/tax/income/credits/ctc/nj_ctc_eligible.py,sha256=oEPVUORcZHbCijZ3K5FNXbSCSh0lq2mWw5mcqLkHCfs,843
 policyengine_us/variables/gov/states/nj/tax/income/credits/eitc/nj_childless_eitc_age_eligible.py,sha256=YqM-LY780KlcVq8_hmSpWTYRgkGSZRa9pCeboXCGHKI,1302
@@ -8265,7 +8266,9 @@ 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 +8865,8 @@ 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-1.437.0.dist-info/METADATA,sha256=XTyj7_FEi1vOqAPFMfGPgZnfxAxTAu8VhumFhuiZpTc,1649
-policyengine_us-1.437.0.dist-info/WHEEL,sha256=qtCwoSJWgHk21S1Kb4ihdzI2rlJ1ZKaIurTj_ngOhyQ,87
-policyengine_us-1.437.0.dist-info/entry_points.txt,sha256=MLaqNyNTbReALyKNkde85VkuFFpdPWAcy8VRG1mjczc,57
-policyengine_us-1.437.0.dist-info/licenses/LICENSE,sha256=2N5ReRelkdqkR9a-KP-y-shmcD5P62XoYiG-miLTAzo,34519
-policyengine_us-1.437.0.dist-info/RECORD,,
+policyengine_us-1.438.1.dist-info/METADATA,sha256=yT0PHNrTIVCeMJA0NH79zEptD_URaXh1-VqpsYz_XjM,1649
+policyengine_us-1.438.1.dist-info/WHEEL,sha256=qtCwoSJWgHk21S1Kb4ihdzI2rlJ1ZKaIurTj_ngOhyQ,87
+policyengine_us-1.438.1.dist-info/entry_points.txt,sha256=MLaqNyNTbReALyKNkde85VkuFFpdPWAcy8VRG1mjczc,57
+policyengine_us-1.438.1.dist-info/licenses/LICENSE,sha256=2N5ReRelkdqkR9a-KP-y-shmcD5P62XoYiG-miLTAzo,34519
+policyengine_us-1.438.1.dist-info/RECORD,,