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

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

@@ -0,0 +1,77 @@
+- name: unit test 1 - surviving spouse, no extra premium
+  period: 2025
+  input:
+    age: 65
+    filing_status: SURVIVING_SPOUSE
+    adjusted_gross_income:
+      2023: 80_000  # IRMAA uses income from 2 years prior
+    tax_exempt_interest_income:
+      2023: 0
+    is_medicare_eligible: true
+  output:
+    income_adjusted_part_b_premium: 2_220  # $185 * 12 months
+
+- name: unit test 2 -  married, extra premium
+  period: 2025
+  input:
+    age: 65
+    filing_status: JOINT
+    adjusted_gross_income:
+      2023: 266_001  # IRMAA uses income from 2 years prior
+    tax_exempt_interest_income:
+      2023: 0
+    is_medicare_eligible: true
+  output:
+    income_adjusted_part_b_premium: 4_440  # $370 * 12 months
+
+- name: unit test 3 -  single, extra premium
+  period: 2025
+  input:
+    age: 65
+    filing_status: SINGLE
+    adjusted_gross_income:
+      2023: 500_000  # IRMAA uses income from 2 years prior
+    tax_exempt_interest_income:
+      2023: 0
+    is_medicare_eligible: true
+  output:
+    income_adjusted_part_b_premium: 7_546.8  # $628.90 * 12 months
+
+- name: unit test 4 - HOH,  extra premium
+  period: 2025
+  input:
+    age: 65
+    filing_status: SURVIVING_SPOUSE
+    adjusted_gross_income:
+      2023: 106_002  # IRMAA uses income from 2 years prior
+    tax_exempt_interest_income:
+      2023: 0
+    is_medicare_eligible: true
+  output:
+    income_adjusted_part_b_premium: 3_108  # $259 * 12 months
+
+- name: unit test 5 -  married, no extra premium
+  period: 2025
+  input:
+    age: 65
+    filing_status: JOINT
+    adjusted_gross_income:
+      2023: 200_000  # IRMAA uses income from 2 years prior
+    tax_exempt_interest_income:
+      2023: 0
+    is_medicare_eligible: true
+  output:
+    income_adjusted_part_b_premium: 2_220  # $185 * 12 months
+
+- name: unit test 6 -  married, extra premium, rich
+  period: 2025
+  input:
+    age: 65
+    filing_status: JOINT
+    adjusted_gross_income:
+      2023: 1_000_000  # IRMAA uses income from 2 years prior
+    tax_exempt_interest_income:
+      2023: 0
+    is_medicare_eligible: true
+  output:
+    income_adjusted_part_b_premium: 7_546.8  # $628.90 * 12 months

policyengine_us/tests/policy/baseline/gov/irs/tax/federal_income/alternative_minimum_tax/exemption/amt_exemption.yaml

@@ -0,0 +1,68 @@
+- name: No phase-out, no kiddie tax
+  period: 2022
+  input:
+    amt_income: 200_000
+    amt_kiddie_tax_applies: false
+    filer_adjusted_earnings: 400_000
+    filing_status: SINGLE
+  output:
+    # Base exemption for SINGLE in 2022 is 75,900
+    # income_excess = max(0, 200,000 - 539,900) = 0
+    # No phase-out, full exemption of 75,900
+    amt_exemption: 75_900
+
+- name: No phase-out, kiddie tax applies with low earnings
+  period: 2022
+  input:
+    amt_income: 200_000
+    amt_kiddie_tax_applies: true
+    filer_adjusted_earnings: 10_000
+    filing_status: SINGLE
+  output:
+    # Base exemption for SINGLE in 2022 is 75,900
+    # reduced_exemption = 75,900 (no phase-out)
+    # exemption_cap = 10,000 + 8,200 (child amount) = 18,200
+    # amt_exemption = min(75,900, 18,200) = 18,200
+    amt_exemption: 18_200
+
+- name: Full phase-out at high income
+  period: 2022
+  input:
+    amt_income: 1_000_000
+    amt_kiddie_tax_applies: false
+    filer_adjusted_earnings: 400_000
+    filing_status: SINGLE
+  output:
+    # Base exemption for SINGLE in 2022 is 75,900
+    # income_excess = max(0, 1,000,000 - 539,900) = 460,100
+    # exemption_phase_out = 0.25 * 460,100 = 115,025
+    # reduced_exemption = max(0, 75,900 - 115,025) = 0
+    amt_exemption: 0
+
+- name: Partial phase-out
+  period: 2022
+  input:
+    amt_income: 600_000
+    amt_kiddie_tax_applies: false
+    filer_adjusted_earnings: 400_000
+    filing_status: SINGLE
+  output:
+    # Base exemption for SINGLE in 2022 is 75,900
+    # income_excess = max(0, 600,000 - 539,900) = 60,100
+    # exemption_phase_out = 0.25 * 60,100 = 15,025
+    # reduced_exemption = max(0, 75,900 - 15,025) = 60,875
+    amt_exemption: 60_875
+
+- name: Joint filers, no phase-out
+  period: 2022
+  input:
+    amt_income: 500_000
+    amt_kiddie_tax_applies: false
+    filer_adjusted_earnings: 400_000
+    filing_status: JOINT
+  output:
+    # Base exemption for JOINT in 2022 is 118,100
+    # Phase-out starts at 1,079,800
+    # income_excess = max(0, 500,000 - 1,079,800) = 0
+    # Full exemption of 118,100
+    amt_exemption: 118_100

policyengine_us/tests/policy/baseline/gov/irs/tax/federal_income/alternative_minimum_tax/integration.yaml

@@ -0,0 +1,26 @@
+# Integration test from GitHub issue #1279
+# Validates AMT calculation against TAXSIM35
+- name: Issue 1279 - Joint filers with employment income and capital gains
+  period: 2021
+  absolute_error_margin: 1
+  input:
+    people:
+      person1:
+        age: 55
+        employment_income: 177_000
+        long_term_capital_gains: 100_000
+      person2:
+        age: 58
+        employment_income: 176_000
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code: TX
+  output:
+    # TAXSIM35 and USI-Tax-Analyzer both produce zero AMT for this case
+    alternative_minimum_tax: 0
+    # Expected income tax from TAXSIM35
+    income_tax: 85_538

policyengine_us/tests/policy/baseline/gov/states/ar/tax/income/integration.yaml

@@ -197,3 +197,38 @@
         state_fips: 5
   output:
     ar_income_tax: 1_085
+
+- name: 3864-AR.yaml
+  absolute_error_margin: 2
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 40
+        employment_income: 93904.383
+        ssi: 0
+        wic: 0
+        head_start: 0
+        early_head_start: 0
+        commodity_supplemental_food_program: 0
+        taxable_interest_income: 2514.2869
+        is_tax_unit_head: true
+    tax_units:
+      tax_unit:
+        members: [person1]
+        premium_tax_credit: 0
+        local_income_tax: 0
+        state_sales_tax: 0
+    spm_units:
+      spm_unit:
+        members: [person1]
+        snap: 0
+        tanf: 0
+        free_school_meals: 0
+        reduced_price_school_meals: 0
+    households:
+      household:
+        members: [person1]
+        state_fips: 5
+  output:
+    ar_income_tax: 3_410

policyengine_us/tests/policy/baseline/gov/states/co/tax/income/additions/federal_deduction/co_federal_deduction_addback.yaml

@@ -203,7 +203,7 @@
   input:
     state_code: CO
     co_federal_deduction_addback_required: true
-    filing_status: HEAD_OF_HOUSE_HOLD
+    filing_status: HEAD_OF_HOUSEHOLD
     itemized_taxable_income_deductions: 40_000
   output:
     co_federal_deduction_addback: 10_000
@@ -304,7 +304,7 @@
   input:
     state_code: CO
     co_federal_deduction_addback_required: true
-    filing_status: HEAD_OF_HOUSE_HOLD
+    filing_status: HEAD_OF_HOUSEHOLD
     taxable_income_deductions: 32_000
   output:
     co_federal_deduction_addback: 20_000

policyengine_us/tests/policy/baseline/gov/states/il/hfs/hbwd/asset/il_hbwd_countable_assets.yaml

@@ -0,0 +1,23 @@
+- name: Case 1, countable assets for single person.
+  period: 2024-01
+  input:
+    state_code: IL
+    spm_unit_cash_assets: 15_000
+  output:
+    il_hbwd_countable_assets: 15_000
+
+- name: Case 2, countable assets at limit.
+  period: 2024-01
+  input:
+    state_code: IL
+    spm_unit_cash_assets: 25_000
+  output:
+    il_hbwd_countable_assets: 25_000
+
+- name: Case 3, countable assets with zero.
+  period: 2024-01
+  input:
+    state_code: IL
+    spm_unit_cash_assets: 0
+  output:
+    il_hbwd_countable_assets: 0

policyengine_us/tests/policy/baseline/gov/states/il/hfs/hbwd/eligibility/il_hbwd_age_eligible.yaml

@@ -0,0 +1,39 @@
+- name: Case 1, age eligible at 16.
+  period: 2024-01
+  input:
+    state_code: IL
+    age: 16
+  output:
+    il_hbwd_age_eligible: true
+
+- name: Case 2, age eligible at 30.
+  period: 2024-01
+  input:
+    state_code: IL
+    age: 30
+  output:
+    il_hbwd_age_eligible: true
+
+- name: Case 3, age eligible at 64.
+  period: 2024-01
+  input:
+    state_code: IL
+    age: 64
+  output:
+    il_hbwd_age_eligible: true
+
+- name: Case 4, age ineligible at 15.
+  period: 2024-01
+  input:
+    state_code: IL
+    age: 15
+  output:
+    il_hbwd_age_eligible: false
+
+- name: Case 5, age ineligible at 65.
+  period: 2024-01
+  input:
+    state_code: IL
+    age: 65
+  output:
+    il_hbwd_age_eligible: false

policyengine_us/tests/policy/baseline/gov/states/il/hfs/hbwd/eligibility/il_hbwd_asset_eligible.yaml

@@ -0,0 +1,31 @@
+- name: Case 1, asset eligible below limit.
+  period: 2024-01
+  input:
+    state_code: IL
+    spm_unit_cash_assets: 20_000
+  output:
+    il_hbwd_asset_eligible: true
+
+- name: Case 2, asset eligible at limit.
+  period: 2024-01
+  input:
+    state_code: IL
+    spm_unit_cash_assets: 25_000
+  output:
+    il_hbwd_asset_eligible: true
+
+- name: Case 3, asset ineligible above limit.
+  period: 2024-01
+  input:
+    state_code: IL
+    spm_unit_cash_assets: 25_001
+  output:
+    il_hbwd_asset_eligible: false
+
+- name: Case 4, asset eligible with zero assets.
+  period: 2024-01
+  input:
+    state_code: IL
+    spm_unit_cash_assets: 0
+  output:
+    il_hbwd_asset_eligible: true

policyengine_us/tests/policy/baseline/gov/states/il/hfs/hbwd/eligibility/il_hbwd_disability_eligible.yaml

@@ -0,0 +1,35 @@
+- name: Case 1, disability eligible via SSI disability.
+  period: 2024-01
+  input:
+    state_code: IL
+    is_ssi_disabled: true
+    social_security_disability: 0
+  output:
+    il_hbwd_disability_eligible: true
+
+- name: Case 2, disability eligible via SSDI receipt.
+  period: 2024-01
+  input:
+    state_code: IL
+    is_ssi_disabled: false
+    social_security_disability: 14_400  # $1,200/month
+  output:
+    il_hbwd_disability_eligible: true
+
+- name: Case 3, disability eligible via both.
+  period: 2024-01
+  input:
+    state_code: IL
+    is_ssi_disabled: true
+    social_security_disability: 14_400  # $1,200/month
+  output:
+    il_hbwd_disability_eligible: true
+
+- name: Case 4, disability ineligible.
+  period: 2024-01
+  input:
+    state_code: IL
+    is_ssi_disabled: false
+    social_security_disability: 0
+  output:
+    il_hbwd_disability_eligible: false

policyengine_us/tests/policy/baseline/gov/states/il/hfs/hbwd/eligibility/il_hbwd_eligible.yaml

@@ -0,0 +1,65 @@
+- name: Case 1, eligible working disabled person.
+  period: 2024-01
+  input:
+    state_code: IL
+    age: 35
+    is_ssi_disabled: true
+    employment_income: 30_000  # $2,500/month
+    spm_unit_cash_assets: 10_000
+  output:
+    il_hbwd_eligible: true
+
+- name: Case 2, eligible SSDI recipient with job.
+  period: 2024-01
+  input:
+    state_code: IL
+    age: 50
+    social_security_disability: 14_400  # $1,200/month
+    employment_income: 21_600  # $1,800/month
+    spm_unit_cash_assets: 20_000
+  output:
+    il_hbwd_eligible: true
+
+- name: Case 3, ineligible due to age.
+  period: 2024-01
+  input:
+    state_code: IL
+    age: 70
+    is_ssi_disabled: true
+    employment_income: 24_000  # $2,000/month
+    spm_unit_cash_assets: 5_000
+  output:
+    il_hbwd_eligible: false
+
+- name: Case 4, ineligible due to no employment.
+  period: 2024-01
+  input:
+    state_code: IL
+    age: 40
+    is_ssi_disabled: true
+    social_security_disability: 18_000  # $1,500/month
+    spm_unit_cash_assets: 5_000
+  output:
+    il_hbwd_eligible: false
+
+- name: Case 5, ineligible due to high income.
+  period: 2024-01
+  input:
+    state_code: IL
+    age: 45
+    is_ssi_disabled: true
+    employment_income: 72_000  # $6,000/month
+    spm_unit_cash_assets: 5_000
+  output:
+    il_hbwd_eligible: false
+
+- name: Case 6, ineligible due to high assets.
+  period: 2024-01
+  input:
+    state_code: IL
+    age: 30
+    is_ssi_disabled: true
+    employment_income: 24_000  # $2,000/month
+    spm_unit_cash_assets: 30_000
+  output:
+    il_hbwd_eligible: false

policyengine_us/tests/policy/baseline/gov/states/il/hfs/hbwd/eligibility/il_hbwd_employment_eligible.yaml

@@ -0,0 +1,34 @@
+- name: Case 1, employment eligible with employment income.
+  period: 2024-01
+  input:
+    state_code: IL
+    employment_income: 24_000  # $2,000/month
+  output:
+    il_hbwd_employment_eligible: true
+
+- name: Case 2, employment eligible with self-employment income.
+  period: 2024-01
+  input:
+    state_code: IL
+    self_employment_income: 18_000  # $1,500/month
+  output:
+    il_hbwd_employment_eligible: true
+
+- name: Case 3, employment eligible with both.
+  period: 2024-01
+  input:
+    state_code: IL
+    employment_income: 12_000  # $1,000/month
+    self_employment_income: 6_000  # $500/month
+  output:
+    il_hbwd_employment_eligible: true
+
+- name: Case 4, employment ineligible with no earned income.
+  period: 2024-01
+  input:
+    state_code: IL
+    employment_income: 0
+    self_employment_income: 0
+    social_security: 12_000  # $1,000/month
+  output:
+    il_hbwd_employment_eligible: false

policyengine_us/tests/policy/baseline/gov/states/il/hfs/hbwd/eligibility/il_hbwd_immigration_status_eligible.yaml

@@ -0,0 +1,47 @@
+- name: Case 1, citizen eligible.
+  period: 2024-01
+  input:
+    state_code: IL
+    immigration_status: CITIZEN
+  output:
+    il_hbwd_immigration_status_eligible: true
+
+- name: Case 2, legal permanent resident eligible.
+  period: 2024-01
+  input:
+    state_code: IL
+    immigration_status: LEGAL_PERMANENT_RESIDENT
+  output:
+    il_hbwd_immigration_status_eligible: true
+
+- name: Case 3, refugee eligible.
+  period: 2024-01
+  input:
+    state_code: IL
+    immigration_status: REFUGEE
+  output:
+    il_hbwd_immigration_status_eligible: true
+
+- name: Case 4, asylee eligible.
+  period: 2024-01
+  input:
+    state_code: IL
+    immigration_status: ASYLEE
+  output:
+    il_hbwd_immigration_status_eligible: true
+
+- name: Case 5, undocumented ineligible.
+  period: 2024-01
+  input:
+    state_code: IL
+    immigration_status: UNDOCUMENTED
+  output:
+    il_hbwd_immigration_status_eligible: false
+
+- name: Case 6, DACA ineligible.
+  period: 2024-01
+  input:
+    state_code: IL
+    immigration_status: DACA
+  output:
+    il_hbwd_immigration_status_eligible: false

policyengine_us/tests/policy/baseline/gov/states/il/hfs/hbwd/eligibility/il_hbwd_income_eligible.yaml

@@ -0,0 +1,25 @@
+- name: Case 1, income eligible single person below limit.
+  period: 2024-01
+  input:
+    state_code: IL
+    employment_income: 36_000  # $3,000/month
+    social_security: 12_000  # $1,000/month
+  output:
+    il_hbwd_income_eligible: true
+
+- name: Case 2, income eligible at exactly 350% FPL for single.
+  period: 2024-01
+  input:
+    state_code: IL
+    employment_income: 52_716  # $4,393/month
+  output:
+    il_hbwd_income_eligible: true
+
+- name: Case 3, income eligible after exemptions.
+  period: 2024-01
+  input:
+    state_code: IL
+    employment_income: 60_000  # $5,000/month
+  output:
+    il_hbwd_income_eligible: true
+    # Gross $5,000, after expenses and exemptions becomes eligible

policyengine_us/tests/policy/baseline/gov/states/il/hfs/hbwd/il_hbwd_person.yaml

@@ -0,0 +1,34 @@
+- name: Case 1, HBWD person with premium.
+  period: 2024-01
+  absolute_error_margin: 0.01
+  input:
+    state_code: IL
+    il_hbwd_eligible: true
+    il_hbwd_countable_earned_income: 1_000
+    il_hbwd_countable_unearned_income: 1_200
+  output:
+    il_hbwd_person: -100
+    # Premium: $100 (earned $25 + unearned $75)
+    # Earned $1,000 → bracket 4 → $25
+    # Unearned $1,200 → bracket 4 → $75
+    # Benefit: -$100 (cost to individual)
+
+- name: Case 2, HBWD person not eligible.
+  period: 2024-01
+  input:
+    state_code: IL
+    il_hbwd_eligible: false
+  output:
+    il_hbwd_person: 0
+    # Not eligible → no premium → no cost
+
+- name: Case 3, HBWD person with zero premium.
+  period: 2024-01
+  input:
+    state_code: IL
+    il_hbwd_eligible: true
+    il_hbwd_countable_earned_income: 100
+    il_hbwd_countable_unearned_income: 0
+  output:
+    il_hbwd_person: 0
+    # Both income in first bracket → $0 premium

policyengine_us/tests/policy/baseline/gov/states/il/hfs/hbwd/il_hbwd_premium.yaml

@@ -0,0 +1,84 @@
+- name: Case 1, premium with only earned income.
+  period: 2024-01
+  absolute_error_margin: 0.01
+  input:
+    state_code: IL
+    il_hbwd_eligible: true
+    il_hbwd_countable_earned_income: 2_000
+    il_hbwd_countable_unearned_income: 0
+  output:
+    il_hbwd_premium: 50
+    # Earned $2,000 → bracket 8 (2001-2250) → $50
+    # Unearned $0 → bracket 0 → $0
+    # Total: $50
+
+- name: Case 2, premium with earned and unearned.
+  period: 2024-01
+  absolute_error_margin: 0.01
+  input:
+    state_code: IL
+    il_hbwd_eligible: true
+    il_hbwd_countable_earned_income: 1_000
+    il_hbwd_countable_unearned_income: 1_200
+  output:
+    il_hbwd_premium: 100
+    # Earned $1,000 → bracket 4 (1001-1250) → $25
+    # Unearned $1,200 → bracket 4 (1001-1250) → $75
+    # Total: $25 + $75 = $100
+
+- name: Case 3, premium with higher income.
+  period: 2024-01
+  absolute_error_margin: 0.01
+  input:
+    state_code: IL
+    il_hbwd_eligible: true
+    il_hbwd_countable_earned_income: 3_000
+    il_hbwd_countable_unearned_income: 2_000
+  output:
+    il_hbwd_premium: 225
+    # Earned $3,000 → bracket 12 (3001-3250) → $75
+    # Unearned $2,000 → bracket 8 (2001-2250) → $150
+    # Total: $75 + $150 = $225
+
+- name: Case 4, premium capped at $500.
+  period: 2024-01
+  absolute_error_margin: 0.01
+  input:
+    state_code: IL
+    il_hbwd_eligible: true
+    il_hbwd_countable_earned_income: 5_000
+    il_hbwd_countable_unearned_income: 5_000
+  output:
+    il_hbwd_premium: 500
+    # Earned $5,000+ → bracket 20 → $125
+    # Unearned $5,000+ → bracket 20 → $375
+    # Uncapped: $500
+    # Capped: $500
+
+- name: Case 5, no premium in first bracket.
+  period: 2024-01
+  absolute_error_margin: 0.01
+  input:
+    state_code: IL
+    il_hbwd_eligible: true
+    il_hbwd_countable_earned_income: 200
+    il_hbwd_countable_unearned_income: 0
+  output:
+    il_hbwd_premium: 0
+    # Earned $200 → bracket 0 (0-250) → $0
+    # Unearned $0 → bracket 0 → $0
+    # Total: $0
+
+- name: Case 6, verify bracket boundary at $250.
+  period: 2024-01
+  absolute_error_margin: 0.01
+  input:
+    state_code: IL
+    il_hbwd_eligible: true
+    il_hbwd_countable_earned_income: 250
+    il_hbwd_countable_unearned_income: 250
+  output:
+    il_hbwd_premium: 25
+    # Earned $250 → bracket 1 (251-500) → $6
+    # Unearned $250 → bracket 1 (251-500) → $19
+    # Total: $6 + $19 = $25