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

policyengine_us/parameters/gov/states/wa/dshs/tanf/income/deductions/earned_income_disregard/percentage_disregarded.yaml

@@ -0,0 +1,14 @@
+description: Washington disregards this share of remaining earned income under the Temporary Assistance for Needy Families program.
+
+values:
+  2024-01-01: 0.5
+
+metadata:
+  unit: /1
+  period: month
+  label: Washington TANF earned income percentage disregard
+  reference:
+    - title: WAC 388-450-0170(3) - Subtract 50% of remaining earned income
+      href: https://app.leg.wa.gov/wac/default.aspx?cite=388-450-0170
+    - title: DSHS Eligibility A-Z Manual, Income - Earned Income Deductions
+      href: https://www.dshs.wa.gov/esa/income-table-contents/budgeting

policyengine_us/parameters/gov/states/wa/dshs/tanf/income/limit.yaml

@@ -0,0 +1,36 @@
+description: Washington sets these gross earned income limits for the Temporary Assistance for Needy Families program.
+# Note: These values follow the formula: Income Limit = (Payment Standard × 2) + $500
+# This represents the break-even point where countable income equals the payment standard,
+# resulting in $0 benefit. While mathematically derived, WAC 388-478-0035 publishes these
+# as a table rather than a formula, so we preserve the table structure here.
+
+metadata:
+  unit: currency-USD
+  period: month
+  label: Washington TANF maximum gross earned income limit
+  breakdown:
+    - range(1, 11)
+  reference:
+    - title: WAC 388-478-0035 - Maximum earned income limits for TANF, SFA, PWA, and RCA
+      href: https://app.leg.wa.gov/wac/default.aspx?cite=388-478-0035
+
+1:
+  2024-01-01: 1_400
+2:
+  2024-01-01: 1_640
+3:
+  2024-01-01: 1_912
+4:
+  2024-01-01: 2_166
+5:
+  2024-01-01: 2_418
+6:
+  2024-01-01: 2_680
+7:
+  2024-01-01: 3_016
+8:
+  2024-01-01: 3_284
+9:
+  2024-01-01: 3_558
+10:
+  2024-01-01: 3_824

policyengine_us/parameters/gov/states/wa/dshs/tanf/maximum_family_size.yaml

@@ -0,0 +1,14 @@
+description: Washington defines payment standards and income limits for family sizes up to this maximum under the Temporary Assistance for Needy Families program.
+
+values:
+  2024-01-01: 10
+
+metadata:
+  unit: person
+  period: year
+  label: Washington TANF maximum family size
+  reference:
+    - title: WAC 388-478-0020 - Payment standards for TANF, SFA, and RCA
+      href: https://app.leg.wa.gov/wac/default.aspx?cite=388-478-0020
+    - title: WAC 388-478-0035 - Maximum earned income limits for TANF, SFA, PWA, and RCA
+      href: https://app.leg.wa.gov/wac/default.aspx?cite=388-478-0035

policyengine_us/parameters/gov/states/wa/dshs/tanf/payment_standard/amount.yaml

@@ -0,0 +1,32 @@
+description: Washington provides this payment standard based on assistance unit size under the Temporary Assistance for Needy Families program.
+
+metadata:
+  unit: currency-USD
+  period: month
+  label: Washington TANF payment standard
+  breakdown:
+    - range(1, 11)
+  reference:
+    - title: WAC 388-478-0020 - Payment standards for TANF, SFA, and RCA
+      href: https://app.leg.wa.gov/wac/default.aspx?cite=388-478-0020
+
+1:
+  2024-01-01: 450
+2:
+  2024-01-01: 570
+3:
+  2024-01-01: 706
+4:
+  2024-01-01: 833
+5:
+  2024-01-01: 959
+6:
+  2024-01-01: 1_090
+7:
+  2024-01-01: 1_258
+8:
+  2024-01-01: 1_392
+9:
+  2024-01-01: 1_529
+10:
+  2024-01-01: 1_662

policyengine_us/parameters/gov/states/wa/dshs/tanf/payment_standard/maximum_amount.yaml

@@ -0,0 +1,12 @@
+description: Washington limits the grant payment to this amount under the Temporary Assistance for Needy Families program.
+
+values:
+  2024-01-01: 1_338
+
+metadata:
+  unit: currency-USD
+  period: month
+  label: Washington TANF maximum grant cap
+  reference:
+    - title: DSHS Eligibility A-Z Manual, Income - Effect of Income and Deductions on Eligibility
+      href: https://www.dshs.wa.gov/esa/income-table-contents/income-effect-income-and-deductions-eligibility-and-benefit-level

policyengine_us/parameters/gov/states/wa/dshs/tanf/resource_limit.yaml

@@ -0,0 +1,15 @@
+description: Washington limits the Temporary Assistance for Needy Families program to households with countable resources up to this amount.
+
+values:
+  2022-01-01: 6_000
+  2024-01-01: 12_000
+
+metadata:
+  unit: currency-USD
+  period: year
+  label: Washington TANF resource limit
+  reference:
+    - title: Washington TANF State Plan 2022, page 13 - $6,000 cash resource limit
+      href: https://workfirst.wa.gov/sites/default/files/public/TANF_stateplan_2022_final.pdf#page=13
+    - title: HB 1447 (2023 c 418) - Increased asset limit to $12,000 effective Feb 1, 2024
+      href: https://app.leg.wa.gov/billsummary?BillNumber=1447&Year=2023

policyengine_us/parameters/gov/territories/pr/tax/income/gradual_adjustment/adjustment_limit_basis.yaml

@@ -0,0 +1,12 @@
+description: Puerto Rico provides the following basis amount for the gradual adjustment limit.
+values: 
+  2024-01-01: 8_895
+metadata:
+  unit: currency-USD
+  period: year
+  label: Puerto Rico gradual adjustment limit basis
+  reference:
+    - title: Gov. of Puerto Rico Form 482.0 2024 
+      href: https://hacienda.pr.gov/sites/default/files/individuals_2024_rev._jul_12_24_9-30-24_informative.pdf#page=52
+    - title: P.R. Laws tit. 13, § 30061 (b)(5)(e)
+      href: https://bvirtualogp.pr.gov/ogp/Bvirtual/leyesreferencia/PDF/2-ingles/1-2011.pdf#page=32

policyengine_us/parameters/gov/territories/pr/tax/income/gradual_adjustment/exemption_rate.yaml

@@ -0,0 +1,13 @@
+description: Puerto Rico provides the following rate to reduce the total exemptions when calculating the gradual adjustment limit.
+values: 
+  2024-01-01: 0.33
+metadata:
+  unit: /1
+  period: year
+  label: Puerto Rico gradual adjustment rate for exemptions
+  # discrepancy between legal form and tax form for the exemptions rate
+  reference:
+    - title: Gov. of Puerto Rico Form 482.0 2024 
+      href: https://hacienda.pr.gov/sites/default/files/individuals_2024_rev._jul_12_24_9-30-24_informative.pdf#page=52
+    - title: P.R. Laws tit. 13, § 30061 (b)(5)(c)
+      href: https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1004/subchapter-a/30061/

policyengine_us/parameters/gov/territories/pr/tax/income/gradual_adjustment/rate.yaml

@@ -0,0 +1,12 @@
+description: Puerto Rico provides the following rate to reduce the taxable net income when calculating gradual adjustment. 
+values: 
+  2024-01-01: 0.05
+metadata:
+  unit: /1
+  period: year
+  label: Puerto Rico gradual adjustment rate for taxable net income
+  reference:
+    - title: Gov. of Puerto Rico Form 482.0 2024 
+      href: https://hacienda.pr.gov/sites/default/files/individuals_2024_rev._jul_12_24_9-30-24_informative.pdf#page=52
+    - title: P.R. Laws tit. 13, § 30061 (b)(1)-(4)
+      href: https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1004/subchapter-a/30061/

policyengine_us/parameters/gov/territories/pr/tax/income/gradual_adjustment/threshold.yaml

@@ -0,0 +1,13 @@
+description: Puerto Rico provides the following income amount as a threshold for the gradual adjustment amount.
+values: 
+  2024-01-01: 500_000
+metadata:
+  unit: currency-USD
+  period: year
+  label: Puerto Rico gradual adjustment amount income threshold
+  # discrepancy between legal form and tax form for the income threshold 
+  reference:
+    - title: Gov. of Puerto Rico Form 482.0 2024 
+      href: https://hacienda.pr.gov/sites/default/files/individuals_2024_rev._jul_12_24_9-30-24_informative.pdf#page=52
+    - title: P.R. Laws tit. 13, § 30061 (b)(4))
+      href: https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1004/subchapter-a/30061/

policyengine_us/parameters/gov/territories/pr/tax/income/regular_tax/percentage.yaml

@@ -0,0 +1,21 @@
+description: Puerto Rico taxes this percentage of total normal taxes, based on gross income.
+brackets:
+  - threshold: 
+      2024-01-01: 0
+    amount:
+      2024-01-01: 0.92
+  - threshold: 
+      2024-01-01: 100_001
+    amount:
+      2024-01-01: 0.95
+metadata:
+  amount_unit: /1
+  threshold_unit: currency-USD
+  type: single_amount
+  label: Puerto Rico regular tax percentage
+  period: year
+  reference:
+    - title: Gov. of Puerto Rico Form 482.0 2024 
+      href: https://hacienda.pr.gov/sites/default/files/individuals_2024_rev._jul_12_24_9-30-24_informative.pdf#page=3
+    - title: P.R. Laws tit. 13, § 30061 (c)
+      href: https://bvirtualogp.pr.gov/ogp/Bvirtual/leyesreferencia/PDF/2-ingles/1-2011.pdf#page=33

policyengine_us/parameters/gov/territories/pr/tax/income/taxable_income/deductions/sources.yaml

@@ -0,0 +1,18 @@
+description: Puerto Rico deductions from taxable income.
+values:
+  2023-01-01:
+    - pr_casualty_loss_deduction
+    - pr_charitable_deduction
+    - pr_medical_expense_deduction
+    - pr_mortgage_deduction
+    - pr_education_deduction
+    - pr_retirement_deduction
+metadata:
+  unit: list
+  period: year
+  label: Puerto Rico income deductions
+  reference:
+    - title: P.R. Laws tit. 13, § 30135 
+      href: https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1005/subchapter-c/30135/
+    - title: Gov. of Puerto Rico Individual Income Tax Return Form 482.0 4
+      href: https://hacienda.pr.gov/sites/default/files/individuals_2024_rev._jul_12_24_9-30-24_informative.pdf#page=4

policyengine_us/parameters/gov/territories/pr/tax/income/taxable_income/exemptions/sources.yaml

@@ -0,0 +1,15 @@
+description: Puerto Rico exemptions from taxable income.
+values:
+  2023-01-01:
+    - pr_personal_exemption
+    - pr_veteran_exemption
+    - pr_dependents_exemption
+metadata:
+  unit: list
+  period: year
+  label: Puerto Rico income exemptions
+  reference:
+    - title: P.R. Laws tit. 13, § 30138 (a)(1)-(2)
+      href: https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1005/subchapter-c/30138/
+    - title: Gov. of Puerto Rico Form 482.0 2024
+      href: https://hacienda.pr.gov/sites/default/files/individuals_2024_rev._jul_12_24_9-30-24_informative.pdf#page=2

policyengine_us/parameters/gov/usda/snap/student/child_age_limit/single_parent.yaml

@@ -0,0 +1,12 @@
+description: The Department of Agriculture provides the Supplemental Nutrition Assistance Program to students if they are single parents caring for a child below this age.
+
+values:
+  2005-01-01: 12
+
+metadata:
+  unit: year
+  period: year
+  label: SNAP student single parent child age threshold
+  reference:
+    - title: 7 U.S. Code § 2015 - Eligibility disqualifications (e)(8)
+      href: https://www.law.cornell.edu/uscode/text/7/2015#e

policyengine_us/parameters/gov/usda/snap/student/child_age_limit/two_parent.yaml

@@ -0,0 +1,12 @@
+description: The Department of Agriculture provides the Supplemental Nutrition Assistance Program to students if they are parents in two-parent households caring for a child below this age.
+
+values:
+  2005-01-01: 6
+
+metadata:
+  unit: year
+  period: year
+  label: SNAP student two-parent household child age threshold
+  reference:
+    - title: 7 U.S. Code § 2015 - Eligibility disqualifications (e)(5)(A)
+      href: https://www.law.cornell.edu/uscode/text/7/2015#e

policyengine_us/parameters/simulation/disabled_programs.yaml

@@ -6,5 +6,4 @@ values:
   - spm_unit_wic
 metadata:
   unit: list
-  name: disabled_programs
   label: Disabled programs

policyengine_us/reforms/local/ny/__init__.py

@@ -0,0 +1,4 @@
+from .mamdani_income_tax import (
+    create_nyc_mamdani_income_tax_reform,
+    nyc_mamdani_income_tax,
+)

policyengine_us/reforms/local/ny/mamdani_income_tax.py

@@ -0,0 +1,84 @@
+from policyengine_us.model_api import *
+from policyengine_core.periods import period as period_
+
+
+def create_nyc_mamdani_income_tax() -> Reform:
+    class nyc_mamdani_income_tax(Variable):
+        value_type = float
+        entity = Person
+        label = "Zohran Mamdani NYC income tax"
+        unit = USD
+        definition_period = YEAR
+        defined_for = "in_nyc"
+
+        def formula(person, period, parameters):
+            taxable_income = person.tax_unit("nyc_taxable_income", period)
+            p = parameters(period).gov.local.ny.mamdani_income_tax
+            return p.rate.calc(taxable_income)
+
+    class nyc_income_tax_before_credits(Variable):
+        value_type = float
+        entity = TaxUnit
+        label = "NYC income tax before credits"
+        unit = USD
+        definition_period = YEAR
+        defined_for = "in_nyc"
+
+        def formula(tax_unit, period, parameters):
+            taxable_income = tax_unit("nyc_taxable_income", period)
+            filing_status = tax_unit("filing_status", period)
+            filing_statuses = filing_status.possible_values
+            p = parameters(period).gov.local.ny.nyc.tax.income.rates
+            regular_tax = select(
+                [
+                    filing_status == filing_statuses.SINGLE,
+                    filing_status == filing_statuses.JOINT,
+                    filing_status == filing_statuses.HEAD_OF_HOUSEHOLD,
+                    filing_status == filing_statuses.SURVIVING_SPOUSE,
+                    filing_status == filing_statuses.SEPARATE,
+                ],
+                [
+                    p.single.calc(taxable_income),
+                    p.joint.calc(taxable_income),
+                    p.head_of_household.calc(taxable_income),
+                    p.surviving_spouse.calc(taxable_income),
+                    p.separate.calc(taxable_income),
+                ],
+            )
+            mamdani_tax = add(tax_unit, period, ["nyc_mamdani_income_tax"])
+            return regular_tax + mamdani_tax
+
+    class reform(Reform):
+        def apply(self):
+            self.update_variable(nyc_mamdani_income_tax)
+            self.update_variable(nyc_income_tax_before_credits)
+
+    return reform
+
+
+def create_nyc_mamdani_income_tax_reform(
+    parameters, period, bypass: bool = False
+):
+    if bypass:
+        return create_nyc_mamdani_income_tax()
+
+    p = parameters.gov.local.ny.mamdani_income_tax
+
+    reform_active = False
+    current_period = period_(period)
+
+    for i in range(5):
+        if p(current_period).in_effect:
+            reform_active = True
+            break
+        current_period = current_period.offset(1, "year")
+
+    if reform_active:
+        return create_nyc_mamdani_income_tax()
+    else:
+        return None
+
+
+nyc_mamdani_income_tax = create_nyc_mamdani_income_tax_reform(
+    None, None, bypass=True
+)

policyengine_us/reforms/reforms.py

@@ -101,6 +101,12 @@ from .reconciliation import (
 from .states.mi.surtax import (
     create_mi_surtax_reform,
 )
+from .local.ny.mamdani_income_tax import (
+    create_nyc_mamdani_income_tax_reform,
+)
+from .states.ut import (
+    create_ut_refundable_eitc_reform,
+)
 from .additional_tax_bracket import (
     create_additional_tax_bracket_reform,
 )
@@ -250,6 +256,12 @@ def create_structural_reforms_from_parameters(parameters, period):
     )
     mi_surtax = create_mi_surtax_reform(parameters, period)
 
+    nyc_mamdani_income_tax = create_nyc_mamdani_income_tax_reform(
+        parameters, period
+    )
+
+    ut_refundable_eitc = create_ut_refundable_eitc_reform(parameters, period)
+
     american_worker_rebate_act = create_american_worker_rebate_act_reform(
         parameters, period
     )
@@ -316,6 +328,8 @@ def create_structural_reforms_from_parameters(parameters, period):
         reconciled_ssn_for_llc_and_aoc,
         ctc_additional_bracket,
         mi_surtax,
+        nyc_mamdani_income_tax,
+        ut_refundable_eitc,
         additional_tax_bracket,
         american_worker_rebate_act,
         ctc_per_child_phase_out,

policyengine_us/reforms/states/ut/__init__.py

@@ -0,0 +1,3 @@
+from .ut_refundable_eitc import (
+    create_ut_refundable_eitc_reform,
+)

policyengine_us/reforms/states/ut/ut_refundable_eitc.py

@@ -0,0 +1,118 @@
+from policyengine_us.model_api import *
+from policyengine_core.periods import period as period_
+
+
+def create_ut_refundable_eitc() -> Reform:
+    class ut_has_qualifying_child_for_refundable_eitc(Variable):
+        value_type = bool
+        entity = TaxUnit
+        label = "Utah tax unit has qualifying child for refundable EITC"
+        defined_for = StateCode.UT
+        definition_period = YEAR
+
+        def formula(tax_unit, period, parameters):
+            person = tax_unit.members
+            p = parameters(period).gov.contrib.states.ut.eitc
+            age = person("age", period)
+            is_dependent = person("is_tax_unit_dependent", period)
+            is_qualifying_child = (age <= p.max_age) & is_dependent
+            return tax_unit.any(is_qualifying_child)
+
+    class ut_refundable_eitc(Variable):
+        value_type = float
+        entity = TaxUnit
+        label = "Utah refundable EITC"
+        unit = USD
+        definition_period = YEAR
+        defined_for = "ut_has_qualifying_child_for_refundable_eitc"
+
+        adds = ["ut_eitc"]
+
+    class ut_eitc(Variable):
+        value_type = float
+        entity = TaxUnit
+        label = "Utah Earned Income Tax Credit"
+        unit = USD
+        documentation = "This credit is a fraction of the federal EITC."
+        definition_period = YEAR
+        defined_for = StateCode.UT
+        reference = "https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1044.html?v=C59-10-S1044_2022050420220504"
+
+        def formula(tax_unit, period, parameters):
+            p = parameters(
+                period
+            ).gov.states.ut.tax.income.credits.earned_income
+            federal_eitc = tax_unit("eitc", period)
+            return p.rate * federal_eitc
+
+    class ut_non_refundable_eitc(Variable):
+        value_type = float
+        entity = TaxUnit
+        label = "Utah non-refundable EITC"
+        unit = USD
+        definition_period = YEAR
+        defined_for = StateCode.UT
+
+        adds = ["ut_eitc"]
+        subtracts = ["ut_refundable_eitc"]
+
+    class ut_non_refundable_credits(Variable):
+        value_type = float
+        entity = TaxUnit
+        label = "Utah non-refundable tax credits"
+        unit = USD
+        definition_period = YEAR
+        defined_for = StateCode.UT
+
+        adds = [
+            "ut_non_refundable_eitc",
+            "ut_retirement_credit",
+            "ut_ss_benefits_credit",
+            "ut_at_home_parent_credit",
+            "ut_ctc",
+        ]
+
+    class ut_refundable_credits(Variable):
+        value_type = float
+        entity = TaxUnit
+        label = "Utah refundable credits"
+        unit = USD
+        definition_period = YEAR
+        defined_for = StateCode.UT
+
+        adds = ["ut_refundable_eitc"]
+
+    class reform(Reform):
+        def apply(self):
+            self.update_variable(ut_has_qualifying_child_for_refundable_eitc)
+            self.update_variable(ut_refundable_eitc)
+            self.update_variable(ut_non_refundable_eitc)
+            self.update_variable(ut_eitc)
+            self.update_variable(ut_non_refundable_credits)
+            self.update_variable(ut_refundable_credits)
+
+    return reform
+
+
+def create_ut_refundable_eitc_reform(parameters, period, bypass: bool = False):
+    if bypass:
+        return create_ut_refundable_eitc()
+
+    p = parameters.gov.contrib.states.ut.eitc
+
+    reform_active = False
+    current_period = period_(period)
+
+    for i in range(5):
+        if p(current_period).in_effect:
+            reform_active = True
+            break
+        current_period = current_period.offset(1, "year")
+
+    if reform_active:
+        return create_ut_refundable_eitc()
+    else:
+        return None
+
+
+ut_refundable_eitc = create_ut_refundable_eitc_reform(None, None, bypass=True)

policyengine_us/tests/policy/baseline/gov/hhs/medicare/costs/medicare_cost.yaml

@@ -0,0 +1,65 @@
+- name: unit test 1 - enrolled, premium-free Part A
+  period: 2025
+  input:
+    age: 65
+    is_medicare_eligible: true
+    medicare_enrolled: true
+    medicare_quarters_of_coverage: 40
+    adjusted_gross_income:
+      2023: 50_000  # IRMAA uses income from 2 years prior
+    tax_exempt_interest_income:
+      2023: 0
+  output:
+    medicare_cost: 12_280  # $14,500 spending - $2,220 Part B premium (2025)
+
+- name: unit test 2 - enrolled, pays full Part A premium
+  period: 2025
+  input:
+    age: 65
+    is_medicare_eligible: true
+    medicare_enrolled: true
+    medicare_quarters_of_coverage: 20
+    adjusted_gross_income:
+      2023: 50_000  # IRMAA uses income from 2 years prior
+    tax_exempt_interest_income:
+      2023: 0
+  output:
+    medicare_cost: 6_064  # $14,500 - $6,216 Part A - $2,220 Part B (2025)
+
+- name: unit test 3 - enrolled with IRMAA
+  period: 2025
+  input:
+    age: 65
+    is_medicare_eligible: true
+    medicare_enrolled: true
+    medicare_quarters_of_coverage: 40
+    adjusted_gross_income:
+      2023: 500_000  # IRMAA uses income from 2 years prior
+    tax_exempt_interest_income:
+      2023: 0
+    filing_status: SINGLE
+  output:
+    medicare_cost: 6_953.2  # $14,500 - $7,546.80 Part B with IRMAA (2025)
+
+- name: unit test 4 - eligible but not enrolled
+  period: 2025
+  input:
+    age: 65
+    is_medicare_eligible: true
+    medicare_enrolled: false
+  output:
+    medicare_cost: 0
+
+- name: unit test 5 - 2021 data, premium-free
+  period: 2021
+  input:
+    age: 70
+    is_medicare_eligible: true
+    medicare_enrolled: true
+    medicare_quarters_of_coverage: 40
+    adjusted_gross_income:
+      2019: 50_000  # IRMAA uses income from 2 years prior
+    tax_exempt_interest_income:
+      2019: 0
+  output:
+    medicare_cost: 9_298  # $11,080 - $1,782 Part B (2021: $148.50*12)

policyengine_us/tests/policy/baseline/gov/hhs/medicare/eligibility/base_part_a_premium.yaml

@@ -0,0 +1,35 @@
+- name: unit test 1 - premium-free Part A (40+ quarters)
+  period: 2025
+  input:
+    age: 65
+    is_medicare_eligible: true
+    medicare_quarters_of_coverage: 40
+  output:
+    base_part_a_premium: 0  # Premium-free with 40+ quarters
+
+- name: unit test 2 - reduced premium (30-39 quarters)
+  period: 2025
+  input:
+    age: 65
+    is_medicare_eligible: true
+    medicare_quarters_of_coverage: 35
+  output:
+    base_part_a_premium: 3_420  # $285 * 12 months
+
+- name: unit test 3 - full premium (<30 quarters)
+  period: 2025
+  input:
+    age: 65
+    is_medicare_eligible: true
+    medicare_quarters_of_coverage: 20
+  output:
+    base_part_a_premium: 6_216  # $518 * 12 months
+
+- name: unit test 4 - not Medicare eligible
+  period: 2025
+  input:
+    age: 65
+    is_medicare_eligible: false
+    medicare_quarters_of_coverage: 40
+  output:
+    base_part_a_premium: 0

policyengine_us/tests/policy/baseline/gov/hhs/medicare/eligibility/base_part_b_premium.yaml

@@ -0,0 +1,15 @@
+- name: unit test 1 - eligible 
+  period: 2025
+  input:
+    age: 65
+    is_medicare_eligible: true
+  output:
+    base_part_b_premium: 2_220  # $185 * 12 months
+
+- name: unit test 2 - not eligible 
+  period: 2025
+  input:
+    age: 65
+    is_medicare_eligible: false
+  output:
+    base_part_b_premium: 0