policyengine-us 1.439.0__py3-none-any.whl → 1.449.6__py3-none-any.whl

policyengine_us/tests/policy/baseline/gov/usda/wic/is_wic_eligible.yaml

@@ -1,39 +1,52 @@
 # WIC requires each of the following:
-# - Either meeting the income test or categorical eligibility,
-# - Meeting a demographic test (pregnancy, age, parental status), and
+# - Being in a valid demographic category (pregnant, postpartum, breastfeeding, infant, or child),
+# - Either meeting the income test or categorical eligibility, and
 # - Being assessed to be at nutritional risk.
-- name: Case 1, satisfied all conditions hence is eligible
+
+# Unit tests with stubbed inputs
+- name: Case 1, child satisfies all conditions hence is eligible.
   period: 2022
   input:
+    wic_category: CHILD
     meets_wic_income_test: true
-    meets_wic_categorical_eligibility: true
     is_wic_at_nutritional_risk: true
   output:
     is_wic_eligible: true
 
-- name: Case 2, not nutritional risk hence not eligible
+- name: Case 2, healthy adult not eligible even with all other conditions met.
   period: 2022
   input:
+    wic_category: NONE
     meets_wic_income_test: true
     meets_wic_categorical_eligibility: true
-    is_wic_at_nutritional_risk: false
+    is_wic_at_nutritional_risk: true
   output:
     is_wic_eligible: false
 
-- name: Case 3, eligible when either income test or categorical passed 
+- name: Case 3, child not eligible without income or categorical eligibility.
   period: 2022
   input:
-    meets_wic_income_test: true
+    wic_category: CHILD
+    meets_wic_income_test: false
     meets_wic_categorical_eligibility: false
     is_wic_at_nutritional_risk: true
   output:
-    is_wic_eligible: true
+    is_wic_eligible: false
 
-- name: Case 4, eligible when either income test or categorical passed 
-  period: 2022
+- name: Case 4, family with adult, infant, and child age 6.
+  period: 2024-01
   input:
-    meets_wic_income_test: false
-    meets_wic_categorical_eligibility: true
-    is_wic_at_nutritional_risk: true
+    people:
+      person1:
+        age: 30
+      person2:
+        age: 0
+      person3:
+        age: 6
+    spm_units:
+      spm_unit:
+        members: [person1, person2, person3]
+        school_meal_countable_income: 30_000
   output:
-    is_wic_eligible: true
+    # Adult: not eligible, infant: eligible, age 6: not eligible
+    is_wic_eligible: [false, true, false]

policyengine_us/tests/policy/baseline/household/demographic/geographic/state_group.yaml

@@ -11,3 +11,24 @@
     state_code: AK
   output:
     state_group: AK
+
+- name: Contiguous state does not cause empty array indexing error
+  period: 2024
+  input:
+    state_code: TX
+  output:
+    state_group: CONTIGUOUS_US
+
+- name: Hawaii
+  period: 2024
+  input:
+    state_code: HI
+  output:
+    state_group: HI
+
+- name: Puerto Rico
+  period: 2024
+  input:
+    state_code: PR
+  output:
+    state_group: PR

policyengine_us/tests/policy/contrib/local/ny/nyc_mamdani_income_tax.yaml

@@ -0,0 +1,51 @@
+- name: Person below threshold in 2026
+  period: 2026
+  reforms: policyengine_us.reforms.local.ny.mamdani_income_tax.nyc_mamdani_income_tax
+  input:
+    gov.local.ny.mamdani_income_tax.in_effect: True
+    nyc_taxable_income: 800_000
+    in_nyc: true
+  output:
+    nyc_mamdani_income_tax: 0
+
+- name: Person at threshold in 2026
+  period: 2026
+  reforms: policyengine_us.reforms.local.ny.mamdani_income_tax.nyc_mamdani_income_tax
+  input:
+    gov.local.ny.mamdani_income_tax.in_effect: True
+    nyc_taxable_income: 1_000_000
+    in_nyc: true
+  output:
+    nyc_mamdani_income_tax: 0
+
+- name: Person above threshold in 2026
+  period: 2026
+  reforms: policyengine_us.reforms.local.ny.mamdani_income_tax.nyc_mamdani_income_tax
+  input:
+    gov.local.ny.mamdani_income_tax.in_effect: True
+    nyc_taxable_income: 1_200_000
+    in_nyc: true
+  output:
+    # (1_200_000 - 1_000_000) * 0.02 = 200_000 * 0.02 = 4_000
+    nyc_mamdani_income_tax: 4_000
+
+- name: Person well above threshold in 2026
+  period: 2026
+  reforms: policyengine_us.reforms.local.ny.mamdani_income_tax.nyc_mamdani_income_tax
+  input:
+    gov.local.ny.mamdani_income_tax.in_effect: True
+    nyc_taxable_income: 2_000_000
+    in_nyc: true
+  output:
+    # (2_000_000 - 1_000_000) * 0.02 = 1_000_000 * 0.02 = 20_000
+    nyc_mamdani_income_tax: 20_000
+
+- name: Person not in NYC (no tax)
+  period: 2026
+  reforms: policyengine_us.reforms.local.ny.mamdani_income_tax.nyc_mamdani_income_tax
+  input:
+    gov.local.ny.mamdani_income_tax.in_effect: True
+    nyc_taxable_income: 1_500_000
+    in_nyc: false
+  output:
+    nyc_mamdani_income_tax: 0

policyengine_us/tests/policy/contrib/states/ut/ut_refundable_eitc.yaml

@@ -0,0 +1,214 @@
+- name: Single parent with child under max age - full EITC refundable
+  period: 2024
+  reforms: policyengine_us.reforms.states.ut.ut_refundable_eitc.ut_refundable_eitc
+  input:
+    gov.contrib.states.ut.eitc.in_effect: true
+    people:
+      parent:
+        age: 30
+      child:
+        age: 2
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [parent, child]
+        eitc: 5_000
+    households:
+      household:
+        members: [parent, child]
+        state_code: UT
+  output:
+    # Utah EITC = 20% of federal EITC = 0.2 * 5_000 = 1_000
+    # Since child is age 2 (at max_age threshold), full amount is refundable
+    ut_eitc: 1_000  # Total EITC
+    ut_refundable_eitc: 1_000
+    ut_non_refundable_eitc: 0  # Non-refundable portion is reduced to zero
+    ut_has_qualifying_child_for_refundable_eitc: true
+
+- name: Single parent with child at age 1
+  period: 2024
+  reforms: policyengine_us.reforms.states.ut.ut_refundable_eitc.ut_refundable_eitc
+  input:
+    gov.contrib.states.ut.eitc.in_effect: true
+    people:
+      parent:
+        age: 30
+      child:
+        age: 1
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [parent, child]
+        eitc: 3_000
+    households:
+      household:
+        members: [parent, child]
+        state_code: UT
+  output:
+    # Utah EITC = 20% of federal EITC = 0.2 * 3_000 = 600
+    ut_eitc: 600
+    ut_refundable_eitc: 600
+    ut_non_refundable_eitc: 0
+    ut_has_qualifying_child_for_refundable_eitc: true
+
+- name: Single parent with child age 3 - not eligible for refundable EITC
+  period: 2024
+  reforms: policyengine_us.reforms.states.ut.ut_refundable_eitc.ut_refundable_eitc
+  input:
+    gov.contrib.states.ut.eitc.in_effect: true
+    people:
+      parent:
+        age: 30
+      child:
+        age: 3
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [parent, child]
+        eitc: 4_000
+    households:
+      household:
+        members: [parent, child]
+        state_code: UT
+  output:
+    # Child is too old (max_age is 2)
+    # Utah EITC = 0.2 * 4_000 = 800
+    ut_eitc: 800
+    ut_refundable_eitc: 0
+    ut_non_refundable_eitc: 800  # Remains fully non-refundable
+    ut_has_qualifying_child_for_refundable_eitc: false
+
+- name: Single parent with multiple children, one qualifying
+  period: 2024
+  reforms: policyengine_us.reforms.states.ut.ut_refundable_eitc.ut_refundable_eitc
+  input:
+    gov.contrib.states.ut.eitc.in_effect: true
+    people:
+      parent:
+        age: 35
+      child1:
+        age: 1
+        is_tax_unit_dependent: true
+      child2:
+        age: 5
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [parent, child1, child2]
+        eitc: 6_000
+    households:
+      household:
+        members: [parent, child1, child2]
+        state_code: UT
+  output:
+    # Has at least one qualifying child, so full EITC is refundable
+    # Utah EITC = 0.2 * 6_000 = 1_200
+    ut_eitc: 1_200
+    ut_refundable_eitc: 1_200
+    ut_non_refundable_eitc: 0
+    ut_has_qualifying_child_for_refundable_eitc: true
+
+- name: Childless tax unit - not eligible
+  period: 2024
+  reforms: policyengine_us.reforms.states.ut.ut_refundable_eitc.ut_refundable_eitc
+  input:
+    gov.contrib.states.ut.eitc.in_effect: true
+    people:
+      person:
+        age: 30
+    tax_units:
+      tax_unit:
+        members: [person]
+        eitc: 500
+    households:
+      household:
+        members: [person]
+        state_code: UT
+  output:
+    # Utah EITC = 0.2 * 500 = 100 (all non-refundable)
+    ut_eitc: 100
+    ut_refundable_eitc: 0
+    ut_non_refundable_eitc: 100
+    ut_has_qualifying_child_for_refundable_eitc: false
+
+- name: Married couple with infant (age 0)
+  period: 2024
+  reforms: policyengine_us.reforms.states.ut.ut_refundable_eitc.ut_refundable_eitc
+  input:
+    gov.contrib.states.ut.eitc.in_effect: true
+    people:
+      parent1:
+        age: 28
+      parent2:
+        age: 30
+      child:
+        age: 0
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [parent1, parent2, child]
+        eitc: 7_000
+    households:
+      household:
+        members: [parent1, parent2, child]
+        state_code: UT
+  output:
+    # Utah EITC = 0.2 * 7_000 = 1_400
+    ut_eitc: 1_400
+    ut_refundable_eitc: 1_400
+    ut_non_refundable_eitc: 0
+    ut_has_qualifying_child_for_refundable_eitc: true
+
+- name: Tax unit with qualifying child but no federal EITC
+  period: 2024
+  reforms: policyengine_us.reforms.states.ut.ut_refundable_eitc.ut_refundable_eitc
+  input:
+    gov.contrib.states.ut.eitc.in_effect: true
+    people:
+      parent:
+        age: 30
+      child:
+        age: 2
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [parent, child]
+        eitc: 0
+    households:
+      household:
+        members: [parent, child]
+        state_code: UT
+  output:
+    # No federal EITC means no Utah EITC
+    ut_eitc: 0
+    ut_refundable_eitc: 0
+    ut_non_refundable_eitc: 0
+    ut_has_qualifying_child_for_refundable_eitc: true
+
+- name: Custom max_age parameter - child at age 4 qualifies
+  period: 2024
+  reforms: policyengine_us.reforms.states.ut.ut_refundable_eitc.ut_refundable_eitc
+  input:
+    gov.contrib.states.ut.eitc.in_effect: true
+    gov.contrib.states.ut.eitc.max_age: 4
+    people:
+      parent:
+        age: 30
+      child:
+        age: 4
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [parent, child]
+        eitc: 5_000
+    households:
+      household:
+        members: [parent, child]
+        state_code: UT
+  output:
+    # With max_age = 4, child age 4 qualifies
+    # Utah EITC = 0.2 * 5_000 = 1_000
+    ut_eitc: 1_000
+    ut_refundable_eitc: 1_000
+    ut_non_refundable_eitc: 0
+    ut_has_qualifying_child_for_refundable_eitc: true

policyengine_us/variables/gov/ed/is_federal_work_study_participant.py

@@ -0,0 +1,9 @@
+from policyengine_us.model_api import *
+
+
+class is_federal_work_study_participant(Variable):
+    value_type = bool
+    entity = Person
+    definition_period = YEAR
+    label = "Participating in Federal Work Study"
+    reference = "https://www.law.cornell.edu/cfr/text/34/part-675"

policyengine_us/variables/gov/hhs/medicare/costs/medicare_cost.py

@@ -0,0 +1,30 @@
+from policyengine_us.model_api import *
+
+
+class medicare_cost(Variable):
+    value_type = float
+    entity = Person
+    label = "Medicare cost"
+    documentation = (
+        "Annual value of Medicare benefits received. Calculated as total "
+        "Medicare spending on behalf of the beneficiary minus premiums paid. "
+        "This represents the net benefit value of Medicare coverage."
+    )
+    unit = USD
+    definition_period = YEAR
+    reference = "https://www.cms.gov/medicare"
+    defined_for = "medicare_enrolled"
+
+    def formula(person, period, parameters):
+        # Total Medicare spending on behalf of beneficiary
+        per_capita_spending = parameters(
+            period
+        ).calibration.gov.hhs.medicare.per_capita_cost
+
+        # Premiums paid by beneficiary
+        part_a_premium = person("base_part_a_premium", period)
+        part_b_premium = person("income_adjusted_part_b_premium", period)
+        total_premiums = part_a_premium + part_b_premium
+
+        # Net benefit = spending - premiums
+        return max_(per_capita_spending - total_premiums, 0)

policyengine_us/variables/gov/hhs/medicare/costs/medicare_enrolled.py

@@ -0,0 +1,14 @@
+from policyengine_us.model_api import *
+
+
+class medicare_enrolled(Variable):
+    value_type = bool
+    entity = Person
+    label = "Medicare enrolled"
+    documentation = (
+        "Whether the person is enrolled in Medicare (Part A and/or Part B)"
+    )
+    definition_period = YEAR
+    reference = "https://www.cms.gov/medicare"
+    defined_for = "is_medicare_eligible"
+    default_value = True  # Most Medicare-eligible people are enrolled

policyengine_us/variables/gov/hhs/medicare/eligibility/part_a/base_part_a_premium.py

@@ -0,0 +1,32 @@
+from policyengine_us.model_api import *
+
+
+class base_part_a_premium(Variable):
+    value_type = float
+    entity = Person
+    label = "Medicare Part A Base Premium"
+    unit = USD
+    documentation = (
+        "Annual Medicare Part A premium. Most people (99%) qualify for "
+        "premium-free Part A with 40+ quarters of Medicare-covered employment. "
+        "Those with 30-39 quarters pay a reduced premium, and those with "
+        "fewer than 30 quarters pay the full premium."
+    )
+    definition_period = YEAR
+    reference = "https://www.cms.gov/newsroom/fact-sheets/2025-medicare-parts-b-premiums-and-deductibles"
+    defined_for = "is_medicare_eligible"
+
+    def formula(person, period, parameters):
+        p = parameters(period).gov.hhs.medicare.part_a
+        quarters_covered = person("medicare_quarters_of_coverage", period)
+
+        premium_free_part_a = person("is_premium_free_part_a", period)
+        quarters_above_reduced_premium_threshold = (
+            quarters_covered >= p.reduced_premium_quarters_threshold
+        )
+        premium_amount = where(
+            quarters_above_reduced_premium_threshold,
+            p.reduced_premium,
+            p.full_premium,
+        )
+        return where(premium_free_part_a, 0, premium_amount) * MONTHS_IN_YEAR

policyengine_us/variables/gov/hhs/medicare/eligibility/part_a/is_premium_free_part_a.py

@@ -0,0 +1,22 @@
+from policyengine_us.model_api import *
+
+
+class is_premium_free_part_a(Variable):
+    value_type = bool
+    entity = Person
+    label = "Qualifies for premium-free Part A"
+    documentation = (
+        "Whether the person qualifies for premium-free Medicare Part A "
+        "based on having 40 or more quarters of Medicare-covered employment. "
+        "Approximately 99% of Medicare beneficiaries qualify for premium-free Part A."
+    )
+    definition_period = YEAR
+    reference = (
+        "https://www.medicare.gov/basics/costs/medicare-costs/part-a-costs"
+    )
+    defined_for = "is_medicare_eligible"
+
+    def formula(person, period, parameters):
+        p = parameters(period).gov.hhs.medicare.part_a
+        quarters = person("medicare_quarters_of_coverage", period)
+        return quarters >= p.premium_free_quarters_threshold

policyengine_us/variables/gov/hhs/medicare/eligibility/part_a/medicare_quarters_of_coverage.py

@@ -0,0 +1,16 @@
+from policyengine_us.model_api import *
+
+
+class medicare_quarters_of_coverage(Variable):
+    value_type = int
+    entity = Person
+    label = "Medicare quarters of coverage"
+    documentation = (
+        "Number of quarters of Medicare-covered employment. Most people have "
+        "40+ quarters and qualify for premium-free Part A. Those with 30-39 "
+        "quarters pay a reduced premium, and those with fewer than 30 quarters "
+        "pay the full premium."
+    )
+    definition_period = YEAR
+
+    adds = "gov.hhs.medicare.part_a.default_quarters_of_coverage"

policyengine_us/variables/gov/hhs/medicare/eligibility/part_b/base_part_b_premium.py

@@ -0,0 +1,16 @@
+from policyengine_us.model_api import *
+
+
+class base_part_b_premium(Variable):
+    value_type = float
+    entity = Person
+    label = "Medicare Part B Base Premium"
+    unit = USD
+    documentation = "Medicare Part B Premium."
+    definition_period = YEAR
+    defined_for = "is_medicare_eligible"
+
+    def formula(person, period, parameters):
+        p = parameters(period).gov.hhs.medicare.part_b
+        # base_premium is a monthly amount, multiply by MONTHS_IN_YEAR for annual
+        return p.base_premium * MONTHS_IN_YEAR

policyengine_us/variables/gov/hhs/medicare/eligibility/part_b/income_adjusted_part_b_premium.py

@@ -0,0 +1,55 @@
+from policyengine_us.model_api import *
+
+
+class income_adjusted_part_b_premium(Variable):
+    value_type = float
+    entity = Person
+    label = "Medicare Part B premium (income-adjusted)"
+    unit = USD
+    definition_period = YEAR
+    defined_for = "is_medicare_eligible"
+    reference = "https://www.medicare.gov/your-medicare-costs/part-b-costs"
+    documentation = "Medicare Part B premium adjusted for income (IRMAA). Based on modified adjusted gross income from 2 years prior."
+
+    def formula(person, period, parameters):
+
+        tax_unit = person.tax_unit
+        filing_status = tax_unit("filing_status", period)
+        # Medicare Part B IRMAA is based on MAGI from 2 years prior
+        # MAGI = AGI + tax-exempt interest
+        prior_period = period.offset(-2, "year")
+        agi = tax_unit("adjusted_gross_income", prior_period)
+        tax_exempt_interest = tax_unit(
+            "tax_exempt_interest_income", prior_period
+        )
+        magi = agi + tax_exempt_interest
+        base = person("base_part_b_premium", period)
+
+        # Build boolean masks for each status
+        status = filing_status.possible_values
+        statuses = [
+            status.SINGLE,
+            status.JOINT,
+            status.HEAD_OF_HOUSEHOLD,
+            status.SURVIVING_SPOUSE,
+            status.SEPARATE,
+        ]
+        in_status = [filing_status == s for s in statuses]
+
+        p = parameters(period).gov.hhs.medicare.part_b.irmaa
+
+        irmaa_amount = select(
+            in_status,
+            [
+                p.single.calc(magi),
+                p.joint.calc(magi),
+                p.head_of_household.calc(magi),
+                p.surviving_spouse.calc(magi),
+                p.separate.calc(magi),
+            ],
+        )
+
+        # IRMAA amounts are monthly, multiply by MONTHS_IN_YEAR to get annual
+        # Base is already annual
+        annual_irmaa = irmaa_amount * MONTHS_IN_YEAR
+        return base + annual_irmaa

policyengine_us/variables/gov/irs/tax/federal_income/alternative_minimum_tax/exemption/amt_exemption.py

@@ -0,0 +1,47 @@
+from policyengine_us.model_api import *
+
+
+class amt_exemption(Variable):
+    value_type = float
+    entity = TaxUnit
+    definition_period = YEAR
+    label = "Alternative Minimum Tax exemption"
+    unit = USD
+    documentation = (
+        "AMT exemption amount after phase-out and kiddie tax adjustments. "
+        "Form 6251, Line 5."
+    )
+    reference = [
+        "https://www.law.cornell.edu/uscode/text/26/55#d",  # 26 U.S.C. § 55(d)
+        "https://www.irs.gov/instructions/i6251",
+    ]
+
+    def formula(tax_unit, period, parameters):
+        p = parameters(period).gov.irs.income.amt
+        phase_out = p.exemption.phase_out
+        filing_status = tax_unit("filing_status", period)
+        amt_income = tax_unit("amt_income", period)
+
+        # Base exemption amount based on filing status
+        base_exemption_amount = p.exemption.amount[filing_status]
+
+        # Phase-out at higher income levels
+        income_excess = max_(0, amt_income - phase_out.start[filing_status])
+        exemption_phase_out = phase_out.rate * income_excess
+        reduced_exemption_amount = max_(
+            0,
+            base_exemption_amount - exemption_phase_out,
+        )
+
+        # A reduced exemption amount is applied to kiddie tax filers
+        kiddie_tax_applies = tax_unit("amt_kiddie_tax_applies", period)
+        adj_earnings = tax_unit("filer_adjusted_earnings", period)
+        child_amount = p.exemption.child.amount
+
+        exemption_cap = where(
+            kiddie_tax_applies,
+            adj_earnings + child_amount,
+            np.inf,
+        )
+
+        return min_(reduced_exemption_amount, exemption_cap)

policyengine_us/variables/gov/irs/tax/federal_income/alternative_minimum_tax/income/amt_income_less_exemptions.py

@@ -17,28 +17,10 @@ class amt_income_less_exemptions(Variable):
         taxable_income = tax_unit("taxable_income", period)
         kiddie_tax_applies = tax_unit("amt_kiddie_tax_applies", period)
         applied_income = where(kiddie_tax_applies, taxable_income, amt_income)
+
         # Form 6251, Part II top
-        p = parameters(period).gov.irs.income.amt
-        phase_out = p.exemption.phase_out
-        filing_status = tax_unit("filing_status", period)
-        # Line 5 the exemption amount is based on filing status and
-        # is phased-out at higher income
-        base_exemption_amount = p.exemption.amount[filing_status]
-        income_excess = max_(0, amt_income - phase_out.start[filing_status])
-        exemption_phase_out = phase_out.rate * income_excess
-        reduced_exemption_amount = max_(
-            0,
-            (base_exemption_amount - exemption_phase_out),
-        )
-        # A reduced exemption amount is applied to kiddie tax filers
-        adj_earnings = tax_unit("filer_adjusted_earnings", period)
-        child_amount = p.exemption.child.amount
+        # Line 5
+        amt_exemption = tax_unit("amt_exemption", period)
 
-        exemption_cap = where(
-            kiddie_tax_applies,
-            adj_earnings + child_amount,
-            np.inf,
-        )
-        capped_exemption_amount = min_(reduced_exemption_amount, exemption_cap)
         # Line 6
-        return max_(0, applied_income - capped_exemption_amount)
+        return max_(0, applied_income - amt_exemption)

policyengine_us/variables/gov/states/ca/tax/income/alternative_minimum_tax/exemption/ca_amt_exemption.py

@@ -29,10 +29,12 @@ class ca_amt_exemption(Variable):
         reduced_amti_rate = reduced_amti * p_irs.phase_out.rate
         # Line 6
         adult_exemption = max_(exemption_max_amount - reduced_amti_rate, 0)
-        # Eligible children receive an increased exemption amount
+        # Eligible children receive an increased exemption amount.
+        # This applies when the HEAD of the tax unit is a child dependent.
         person = tax_unit.members
         eligible_child = person("is_child_dependent", period)
-        head_is_eligible_child = tax_unit.any(eligible_child)
+        is_head = person("is_tax_unit_head", period)
+        head_is_eligible_child = tax_unit.any(eligible_child & is_head)
         # Line 7
         exemption_amount_child = p_irs.child.amount
         # Line 8

policyengine_us/variables/gov/states/ca/tax/income/ca_income_tax.py

@@ -12,6 +12,7 @@ class ca_income_tax(Variable):
 
     adds = [
         "ca_income_tax_before_refundable_credits",
+        "ca_amt",
         "ca_mental_health_services_tax",
         "ca_use_tax",
     ]

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

@@ -22,5 +22,5 @@ class co_care_worker_credit(Variable):
         return where(
             joint_with_two_eligible_care_workers,
             p.amount.joint,
-            p.amount.single,
+            p.amount.non_joint,
         )