policyengine-us 1.439.0__py3-none-any.whl → 1.458.0__py3-none-any.whl

This diff represents the content of publicly available package versions that have been released to one of the supported registries. The information contained in this diff is provided for informational purposes only and reflects changes between package versions as they appear in their respective public registries.
Files changed (314) hide show
  1. policyengine_us/parameters/calibration/gov/hhs/medicare/per_capita_cost.yaml +12 -0
  2. policyengine_us/parameters/gov/contrib/states/de/dependent_credit/age_limit/in_effect.yaml +9 -0
  3. policyengine_us/parameters/gov/contrib/states/de/dependent_credit/age_limit/threshold.yaml +9 -0
  4. policyengine_us/parameters/gov/contrib/states/de/dependent_credit/amount.yaml +9 -0
  5. policyengine_us/parameters/gov/contrib/states/de/dependent_credit/in_effect.yaml +9 -0
  6. policyengine_us/parameters/gov/contrib/states/de/dependent_credit/phaseout/rate.yaml +9 -0
  7. policyengine_us/parameters/gov/contrib/states/de/dependent_credit/phaseout/threshold.yaml +23 -0
  8. policyengine_us/parameters/gov/contrib/states/ut/eitc/in_effect.yaml +9 -0
  9. policyengine_us/parameters/gov/contrib/states/ut/eitc/max_age.yaml +9 -0
  10. policyengine_us/parameters/gov/hhs/medicaid/eligibility/categories/medically_needy/categories/child/child.yaml +0 -1
  11. policyengine_us/parameters/gov/hhs/medicare/part_a/deductible.yaml +13 -0
  12. policyengine_us/parameters/gov/hhs/medicare/part_a/default_quarters_of_coverage.yaml +10 -0
  13. policyengine_us/parameters/gov/hhs/medicare/part_a/full_premium.yaml +13 -0
  14. policyengine_us/parameters/gov/hhs/medicare/part_a/premium_free_quarters_threshold.yaml +10 -0
  15. policyengine_us/parameters/gov/hhs/medicare/part_a/reduced_premium.yaml +13 -0
  16. policyengine_us/parameters/gov/hhs/medicare/part_a/reduced_premium_quarters_threshold.yaml +10 -0
  17. policyengine_us/parameters/gov/hhs/medicare/part_b/base_premium.yaml +16 -0
  18. policyengine_us/parameters/gov/hhs/medicare/part_b/irmaa/head_of_household.yaml +50 -0
  19. policyengine_us/parameters/gov/hhs/medicare/part_b/irmaa/joint.yaml +49 -0
  20. policyengine_us/parameters/gov/hhs/medicare/part_b/irmaa/separate.yaml +30 -0
  21. policyengine_us/parameters/gov/hhs/medicare/part_b/irmaa/single.yaml +50 -0
  22. policyengine_us/parameters/gov/hhs/medicare/part_b/irmaa/surviving_spouse.yaml +49 -0
  23. policyengine_us/parameters/gov/irs/credits/cdcc/eligibility/child_age.yaml +0 -1
  24. policyengine_us/parameters/gov/irs/credits/clean_vehicle/new/eligibility/min_kwh.yaml +0 -1
  25. policyengine_us/parameters/gov/irs/credits/clean_vehicle/used/eligibility/sale_price_limit.yaml +0 -1
  26. policyengine_us/parameters/gov/irs/credits/education/american_opportunity_credit/abolition.yaml +0 -1
  27. policyengine_us/parameters/gov/irs/credits/education/american_opportunity_credit/refundability.yaml +0 -1
  28. policyengine_us/parameters/gov/irs/credits/education/lifetime_learning_credit/abolition.yaml +0 -1
  29. policyengine_us/parameters/gov/irs/credits/education/lifetime_learning_credit/expense_limit.yaml +0 -1
  30. policyengine_us/parameters/gov/irs/credits/energy_efficient_home_improvement/cap/annual/advanced_main_air_circulating_fan.yaml +0 -1
  31. policyengine_us/parameters/gov/irs/credits/energy_efficient_home_improvement/cap/annual/door.yaml +0 -1
  32. policyengine_us/parameters/gov/irs/credits/energy_efficient_home_improvement/cap/annual/energy_efficient_central_air_conditioner.yaml +0 -1
  33. policyengine_us/parameters/gov/irs/credits/energy_efficient_home_improvement/cap/annual/heat_pump_heat_pump_water_heater_biomass_stove_boiler.yaml +0 -1
  34. policyengine_us/parameters/gov/irs/credits/energy_efficient_home_improvement/cap/annual/home_energy_audit.yaml +0 -1
  35. policyengine_us/parameters/gov/irs/credits/energy_efficient_home_improvement/cap/annual/qualified_furnace_or_hot_water_boiler.yaml +0 -1
  36. policyengine_us/parameters/gov/irs/credits/energy_efficient_home_improvement/cap/annual/roof.yaml +0 -1
  37. policyengine_us/parameters/gov/irs/credits/energy_efficient_home_improvement/cap/annual/total.yaml +0 -1
  38. policyengine_us/parameters/gov/irs/credits/energy_efficient_home_improvement/cap/annual/window.yaml +0 -1
  39. policyengine_us/parameters/gov/irs/credits/energy_efficient_home_improvement/cap/lifetime/total.yaml +0 -1
  40. policyengine_us/parameters/gov/irs/credits/energy_efficient_home_improvement/cap/lifetime/window.yaml +0 -1
  41. policyengine_us/parameters/gov/irs/credits/energy_efficient_home_improvement/in_effect.yaml +0 -1
  42. policyengine_us/parameters/gov/irs/credits/energy_efficient_home_improvement/qualified_expenditures/credits.yaml +0 -1
  43. policyengine_us/parameters/gov/irs/credits/energy_efficient_home_improvement/qualified_expenditures/heat_pump_heat_pump_water_heater_biomass_stove_boiler.yaml +0 -1
  44. policyengine_us/parameters/gov/irs/credits/energy_efficient_home_improvement/rates/home_energy_audit.yaml +0 -1
  45. policyengine_us/parameters/gov/irs/credits/energy_efficient_home_improvement/rates/improvements.yaml +0 -1
  46. policyengine_us/parameters/gov/irs/credits/energy_efficient_home_improvement/rates/property.yaml +0 -1
  47. policyengine_us/parameters/gov/irs/credits/premium_tax_credit/phase_out/ending_rate.yaml +0 -1
  48. policyengine_us/parameters/gov/irs/credits/premium_tax_credit/phase_out/starting_rate.yaml +0 -1
  49. policyengine_us/parameters/gov/irs/credits/recovery_rebate_credit/arpa/max/adult.yaml +0 -1
  50. policyengine_us/parameters/gov/irs/credits/recovery_rebate_credit/arpa/max/dependent.yaml +0 -1
  51. policyengine_us/parameters/gov/irs/credits/recovery_rebate_credit/arpa/phase_out/length.yaml +0 -1
  52. policyengine_us/parameters/gov/irs/credits/recovery_rebate_credit/arpa/phase_out/threshold.yaml +0 -1
  53. policyengine_us/parameters/gov/irs/credits/recovery_rebate_credit/caa/max/adult.yaml +0 -1
  54. policyengine_us/parameters/gov/irs/credits/recovery_rebate_credit/caa/max/child.yaml +0 -1
  55. policyengine_us/parameters/gov/irs/credits/recovery_rebate_credit/caa/phase_out/rate.yaml +0 -1
  56. policyengine_us/parameters/gov/irs/credits/recovery_rebate_credit/caa/phase_out/threshold.yaml +0 -1
  57. policyengine_us/parameters/gov/irs/credits/recovery_rebate_credit/cares/max/adult.yaml +0 -1
  58. policyengine_us/parameters/gov/irs/credits/recovery_rebate_credit/cares/max/child.yaml +0 -1
  59. policyengine_us/parameters/gov/irs/credits/recovery_rebate_credit/cares/phase_out/rate.yaml +0 -1
  60. policyengine_us/parameters/gov/irs/credits/recovery_rebate_credit/cares/phase_out/threshold.yaml +0 -1
  61. policyengine_us/parameters/gov/irs/credits/residential_clean_energy/applicable_percentage.yaml +0 -1
  62. policyengine_us/parameters/gov/irs/credits/residential_clean_energy/elements.yaml +0 -1
  63. policyengine_us/parameters/gov/irs/credits/residential_clean_energy/fuel_cell_cap_per_kw.yaml +0 -1
  64. policyengine_us/parameters/gov/irs/deductions/qbi/max/reit_ptp_rate.yaml +13 -0
  65. policyengine_us/parameters/gov/irs/deductions/standard/aged_or_blind/age_threshold.yaml +0 -1
  66. policyengine_us/parameters/gov/irs/payroll/medicare/additional/exclusion.yaml +0 -1
  67. policyengine_us/parameters/gov/local/ny/mamdani_income_tax/in_effect.yaml +10 -0
  68. policyengine_us/parameters/gov/local/ny/mamdani_income_tax/rate.yaml +18 -0
  69. policyengine_us/parameters/gov/states/ar/tax/income/rates/main/reduction.yaml +30 -0
  70. policyengine_us/parameters/gov/states/ca/chhs/medi_cal_enrollment_freeze/in_effect.yaml +12 -0
  71. policyengine_us/parameters/gov/states/co/tax/income/credits/care_worker/amount/{single.yaml → non_joint.yaml} +2 -2
  72. policyengine_us/parameters/gov/states/co/tax/income/credits/care_worker/income_limit/{single.yaml → non_joint.yaml} +2 -2
  73. policyengine_us/parameters/gov/states/il/dhs/aabd/{qualified_noncitizen_status.yaml → qualified_noncitizen_statuses.yaml} +3 -5
  74. policyengine_us/parameters/gov/states/il/dhs/tanf/{qualified_noncitizen_status.yaml → qualified_noncitizen_statuses.yaml} +2 -2
  75. policyengine_us/parameters/gov/states/il/hfs/README.md +1 -0
  76. policyengine_us/parameters/gov/states/il/hfs/bcc/eligibility/age.yaml +12 -0
  77. policyengine_us/parameters/gov/states/il/hfs/fpp/eligibility/household_size.yaml +14 -0
  78. policyengine_us/parameters/gov/states/il/hfs/fpp/eligibility/income_limit.yaml +15 -0
  79. policyengine_us/parameters/gov/states/il/hfs/hbwd/README.md +1 -0
  80. policyengine_us/parameters/gov/states/il/hfs/hbwd/eligibility/age.yaml +25 -0
  81. policyengine_us/parameters/gov/states/il/hfs/hbwd/eligibility/asset/limit.yaml +15 -0
  82. policyengine_us/parameters/gov/states/il/hfs/hbwd/eligibility/income/limit.yaml +15 -0
  83. policyengine_us/parameters/gov/states/il/hfs/hbwd/eligibility/income/sources/earned.yaml +13 -0
  84. policyengine_us/parameters/gov/states/il/hfs/hbwd/eligibility/income/sources/unearned.yaml +25 -0
  85. policyengine_us/parameters/gov/states/il/hfs/hbwd/premium/earned.yaml +96 -0
  86. policyengine_us/parameters/gov/states/il/hfs/hbwd/premium/unearned.yaml +96 -0
  87. policyengine_us/parameters/gov/states/il/hfs/mpe/eligibility/income_limit.yaml +13 -0
  88. policyengine_us/parameters/gov/states/il/hfs/qualified_noncitizen_statuses.yaml +17 -0
  89. policyengine_us/parameters/gov/states/mt/tax/income/deductions/itemized/spouse_allocation_rate.yaml +13 -0
  90. policyengine_us/parameters/gov/states/nj/tax/income/additions.yaml +12 -0
  91. policyengine_us/parameters/gov/states/nj/tax/income/gross_income_sources.yaml +32 -0
  92. policyengine_us/parameters/gov/states/ut/tax/income/credits/at_home_parent/amount.yaml +4 -0
  93. policyengine_us/parameters/gov/states/ut/tax/income/credits/at_home_parent/max_agi.yaml +6 -2
  94. policyengine_us/parameters/gov/states/ut/tax/income/credits/at_home_parent/max_child_age.yaml +6 -2
  95. policyengine_us/parameters/gov/states/ut/tax/income/credits/at_home_parent/parent_max_earnings.yaml +6 -2
  96. policyengine_us/parameters/gov/states/ut/tax/income/credits/ctc/amount.yaml +4 -0
  97. policyengine_us/parameters/gov/states/ut/tax/income/credits/ctc/child_age_threshold.yaml +4 -0
  98. policyengine_us/parameters/gov/states/ut/tax/income/credits/ctc/reduction/rate.yaml +4 -0
  99. policyengine_us/parameters/gov/states/ut/tax/income/credits/ctc/reduction/start.yaml +4 -0
  100. policyengine_us/parameters/gov/states/ut/tax/income/credits/earned_income/rate.yaml +4 -0
  101. policyengine_us/parameters/gov/states/ut/tax/income/credits/military_retirement/rate.yaml +26 -0
  102. policyengine_us/parameters/gov/states/ut/tax/income/credits/non_refundable.yaml +5 -0
  103. policyengine_us/parameters/gov/states/ut/tax/income/credits/retirement/birth_year.yaml +4 -0
  104. policyengine_us/parameters/gov/states/ut/tax/income/credits/retirement/max.yaml +4 -0
  105. policyengine_us/parameters/gov/states/ut/tax/income/credits/retirement/phase_out/rate.yaml +4 -0
  106. policyengine_us/parameters/gov/states/ut/tax/income/credits/retirement/phase_out/threshold.yaml +4 -0
  107. policyengine_us/parameters/gov/states/ut/tax/income/credits/ss_benefits/phase_out/rate.yaml +4 -0
  108. policyengine_us/parameters/gov/states/ut/tax/income/credits/ss_benefits/phase_out/threshold.yaml +4 -0
  109. policyengine_us/parameters/gov/states/ut/tax/income/credits/taxpayer/in_effect.yaml +2 -0
  110. policyengine_us/parameters/gov/states/ut/tax/income/credits/taxpayer/personal_exemption.yaml +5 -0
  111. policyengine_us/parameters/gov/states/ut/tax/income/credits/taxpayer/phase_out/rate.yaml +5 -1
  112. policyengine_us/parameters/gov/states/ut/tax/income/credits/taxpayer/phase_out/threshold.yaml +9 -0
  113. policyengine_us/parameters/gov/states/ut/tax/income/credits/taxpayer/rate.yaml +4 -0
  114. policyengine_us/parameters/gov/states/ut/tax/income/rate.yaml +3 -0
  115. policyengine_us/parameters/gov/states/wa/dshs/tanf/income/deductions/earned_income_disregard/amount.yaml +14 -0
  116. policyengine_us/parameters/gov/states/wa/dshs/tanf/income/deductions/earned_income_disregard/percentage_disregarded.yaml +14 -0
  117. policyengine_us/parameters/gov/states/wa/dshs/tanf/income/limit.yaml +36 -0
  118. policyengine_us/parameters/gov/states/wa/dshs/tanf/maximum_family_size.yaml +14 -0
  119. policyengine_us/parameters/gov/states/wa/dshs/tanf/payment_standard/amount.yaml +32 -0
  120. policyengine_us/parameters/gov/states/wa/dshs/tanf/payment_standard/maximum_amount.yaml +12 -0
  121. policyengine_us/parameters/gov/states/wa/dshs/tanf/resource_limit.yaml +15 -0
  122. policyengine_us/parameters/gov/territories/pr/tax/income/gradual_adjustment/adjustment_limit_basis.yaml +12 -0
  123. policyengine_us/parameters/gov/territories/pr/tax/income/gradual_adjustment/exemption_rate.yaml +13 -0
  124. policyengine_us/parameters/gov/territories/pr/tax/income/gradual_adjustment/rate.yaml +12 -0
  125. policyengine_us/parameters/gov/territories/pr/tax/income/gradual_adjustment/threshold.yaml +13 -0
  126. policyengine_us/parameters/gov/territories/pr/tax/income/regular_tax/percentage.yaml +21 -0
  127. policyengine_us/parameters/gov/territories/pr/tax/income/taxable_income/deductions/sources.yaml +18 -0
  128. policyengine_us/parameters/gov/territories/pr/tax/income/taxable_income/exemptions/sources.yaml +15 -0
  129. policyengine_us/parameters/gov/usda/snap/student/child_age_limit/single_parent.yaml +12 -0
  130. policyengine_us/parameters/gov/usda/snap/student/child_age_limit/two_parent.yaml +12 -0
  131. policyengine_us/parameters/simulation/disabled_programs.yaml +0 -1
  132. policyengine_us/reforms/local/ny/__init__.py +4 -0
  133. policyengine_us/reforms/local/ny/mamdani_income_tax.py +84 -0
  134. policyengine_us/reforms/reforms.py +21 -0
  135. policyengine_us/reforms/state_dependent_exemptions/repeal_state_dependent_exemptions.py +1 -1
  136. policyengine_us/reforms/states/de/__init__.py +3 -0
  137. policyengine_us/reforms/states/de/dependent_credit/de_dependent_credit_reform.py +165 -0
  138. policyengine_us/reforms/states/ut/__init__.py +3 -0
  139. policyengine_us/reforms/states/ut/ut_refundable_eitc.py +118 -0
  140. policyengine_us/tests/policy/baseline/gov/hhs/medicaid/medicaid_enrolled.yaml +105 -0
  141. policyengine_us/tests/policy/baseline/gov/hhs/medicare/costs/medicare_cost.yaml +65 -0
  142. policyengine_us/tests/policy/baseline/gov/hhs/medicare/eligibility/base_part_a_premium.yaml +35 -0
  143. policyengine_us/tests/policy/baseline/gov/hhs/medicare/eligibility/base_part_b_premium.yaml +15 -0
  144. policyengine_us/tests/policy/baseline/gov/hhs/medicare/eligibility/income_adjusted_part_b_premium.yaml +77 -0
  145. policyengine_us/tests/policy/baseline/gov/irs/income/taxable_income/deductions/qbid/qbid_amount.yaml +75 -3
  146. policyengine_us/tests/policy/baseline/gov/irs/tax/federal_income/alternative_minimum_tax/exemption/amt_exemption.yaml +68 -0
  147. policyengine_us/tests/policy/baseline/gov/irs/tax/federal_income/alternative_minimum_tax/integration.yaml +26 -0
  148. policyengine_us/tests/policy/baseline/gov/local/ca/la/general_relief/eligible/immigration/la_general_relief_immigration_status_eligible_person.yaml +2 -2
  149. policyengine_us/tests/policy/baseline/gov/states/ar/tax/income/integration.yaml +35 -0
  150. policyengine_us/tests/policy/baseline/gov/states/ca/chhs/is_ca_medicaid_immigration_status_eligible.yaml +59 -5
  151. policyengine_us/tests/policy/baseline/gov/states/co/tax/income/additions/federal_deduction/co_federal_deduction_addback.yaml +2 -2
  152. policyengine_us/tests/policy/baseline/gov/states/il/dhs/tanf/eligibility/il_tanf_immigration_status_eligible_person.yaml +2 -10
  153. policyengine_us/tests/policy/baseline/gov/states/il/hfs/bcc/eligibility/il_bcc_age_eligible.yaml +39 -0
  154. policyengine_us/tests/policy/baseline/gov/states/il/hfs/bcc/eligibility/il_bcc_eligible.yaml +95 -0
  155. policyengine_us/tests/policy/baseline/gov/states/il/hfs/bcc/eligibility/il_bcc_insurance_eligible.yaml +35 -0
  156. policyengine_us/tests/policy/baseline/gov/states/il/hfs/fpp/il_fpp_income_eligible.yaml +35 -0
  157. policyengine_us/tests/policy/baseline/gov/states/il/hfs/fpp/il_fpp_income_level.yaml +27 -0
  158. policyengine_us/tests/policy/baseline/gov/states/il/hfs/fpp/integration.yaml +116 -0
  159. policyengine_us/tests/policy/baseline/gov/states/il/hfs/hbwd/asset/il_hbwd_countable_assets.yaml +23 -0
  160. policyengine_us/tests/policy/baseline/gov/states/il/hfs/hbwd/eligibility/il_hbwd_age_eligible.yaml +39 -0
  161. policyengine_us/tests/policy/baseline/gov/states/il/hfs/hbwd/eligibility/il_hbwd_asset_eligible.yaml +31 -0
  162. policyengine_us/tests/policy/baseline/gov/states/il/hfs/hbwd/eligibility/il_hbwd_disability_eligible.yaml +35 -0
  163. policyengine_us/tests/policy/baseline/gov/states/il/hfs/hbwd/eligibility/il_hbwd_eligible.yaml +65 -0
  164. policyengine_us/tests/policy/baseline/gov/states/il/hfs/hbwd/eligibility/il_hbwd_employment_eligible.yaml +34 -0
  165. policyengine_us/tests/policy/baseline/gov/states/il/hfs/hbwd/eligibility/il_hbwd_income_eligible.yaml +25 -0
  166. policyengine_us/tests/policy/baseline/gov/states/il/hfs/hbwd/il_hbwd_person.yaml +34 -0
  167. policyengine_us/tests/policy/baseline/gov/states/il/hfs/hbwd/il_hbwd_premium.yaml +84 -0
  168. policyengine_us/tests/policy/baseline/gov/states/il/hfs/hbwd/integration.yaml +183 -0
  169. policyengine_us/tests/policy/baseline/gov/states/il/hfs/il_hfs_immigration_status_eligible.yaml +47 -0
  170. policyengine_us/tests/policy/baseline/gov/states/il/hfs/mpe/il_mpe_eligible.yaml +39 -0
  171. policyengine_us/tests/policy/baseline/gov/states/il/hfs/mpe/il_mpe_income_eligible.yaml +23 -0
  172. policyengine_us/tests/policy/baseline/gov/states/il/hfs/mpe/integration.yaml +138 -0
  173. policyengine_us/tests/policy/baseline/gov/states/il/hfs/smib/eligibility/il_smib_eligible.yaml +88 -0
  174. policyengine_us/tests/policy/baseline/gov/states/il/hfs/smib/integration.yaml +73 -0
  175. policyengine_us/tests/policy/baseline/gov/states/ky/tax/income/credits/family_size_tax_credit/ky_family_size_tax_credit_rate.yaml +8 -8
  176. policyengine_us/tests/policy/baseline/gov/states/ma/dta/ssp/ma_state_supplement.yaml +2 -0
  177. policyengine_us/tests/policy/baseline/gov/states/mo/tax/income/deductions/mo_federal_income_tax_deduction.yaml +2 -14
  178. policyengine_us/tests/policy/baseline/gov/states/mo/tax/income/deductions/mo_pension_and_ss_or_ssd_deduction/mo_pension_and_ss_or_ssd_deduction_section_a.yaml +2 -2
  179. policyengine_us/tests/policy/baseline/gov/states/mo/tax/income/deductions/mo_pension_and_ss_or_ssd_deduction/mo_pension_and_ss_or_ssd_deduction_section_b.yaml +1 -1
  180. policyengine_us/tests/policy/baseline/gov/states/mo/tax/income/deductions/mo_pension_and_ss_or_ssd_deduction/mo_pension_and_ss_or_ssd_deduction_section_c.yaml +1 -1
  181. policyengine_us/tests/policy/baseline/gov/states/nc/tax/income/deductions/nc_itemized_deductions.yaml +2 -2
  182. policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/credits/eitc/nj_eitc.yaml +8 -3
  183. policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/integration.yaml +137 -0
  184. policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/taxable_income/nj_agi.yaml +7 -8
  185. policyengine_us/tests/policy/baseline/gov/states/oh/tax/income/credits/joint_filing_credit/oh_joint_filing_credit_qualifying_income.yaml +29 -0
  186. policyengine_us/tests/policy/baseline/gov/states/oh/tax/income/integration.yaml +82 -0
  187. policyengine_us/tests/policy/baseline/gov/states/tx/tanf/assistance_unit/tx_tanf_categorically_eligible_person.yaml +1 -1
  188. policyengine_us/tests/policy/baseline/gov/states/ut/tax/income/credits/military_retirement_credit/ut_military_retirement_credit.yaml +89 -0
  189. policyengine_us/tests/policy/baseline/gov/states/ut/tax/income/credits/military_retirement_credit/ut_military_retirement_credit_eligible.yaml +50 -0
  190. policyengine_us/tests/policy/baseline/gov/states/ut/tax/income/credits/ss_benefits_credit/ut_ss_benefits_credit_max.yaml +5 -5
  191. policyengine_us/tests/policy/baseline/gov/states/wa/dshs/tanf/benefit/wa_tanf_payment_standard.yaml +48 -0
  192. policyengine_us/tests/policy/baseline/gov/states/wa/dshs/tanf/eligibility/wa_tanf_eligible.yaml +65 -0
  193. policyengine_us/tests/policy/baseline/gov/states/wa/dshs/tanf/eligibility/wa_tanf_income_eligible.yaml +96 -0
  194. policyengine_us/tests/policy/baseline/gov/states/wa/dshs/tanf/income/wa_tanf_countable_earned_income.yaml +70 -0
  195. policyengine_us/tests/policy/baseline/gov/states/wa/dshs/tanf/integration.yaml +676 -0
  196. policyengine_us/tests/policy/baseline/gov/states/wa/dshs/tanf/wa_tanf.yaml +102 -0
  197. policyengine_us/tests/policy/baseline/gov/states/wa/dshs/tanf/wa_tanf_resources_eligible.yaml +6 -7
  198. policyengine_us/tests/policy/baseline/gov/states/wv/tax/income/credits/liftc/wv_low_income_family_tax_credit_fpg.yaml +10 -6
  199. policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/gradual_adjustment/pr_gradual_adjustment_amount.yaml +29 -0
  200. policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/gradual_adjustment/pr_gradual_adjustment_eligible.yaml +15 -0
  201. policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/pr_agi.yaml +17 -0
  202. policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/pr_agi_person.yaml +17 -0
  203. policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/pr_tax_before_credits.yaml +19 -0
  204. policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/taxable_income/pr_net_taxable_income.yaml +26 -0
  205. policyengine_us/tests/policy/baseline/gov/usda/snap/eligibility/student/is_snap_higher_ed_student.yaml +23 -0
  206. policyengine_us/tests/policy/baseline/gov/usda/snap/eligibility/student/is_snap_ineligible_student.yaml +75 -4
  207. policyengine_us/tests/policy/baseline/gov/usda/snap/eligibility/student/meets_snap_parent_exception.yaml +345 -0
  208. policyengine_us/tests/policy/baseline/gov/usda/snap/eligibility/student/meets_snap_work_exception.yaml +47 -0
  209. policyengine_us/tests/policy/baseline/gov/usda/snap/income/federal_work_study_income_exclusion.yaml +24 -0
  210. policyengine_us/tests/policy/baseline/gov/usda/snap/income/snap_countable_earner.yaml +25 -0
  211. policyengine_us/tests/policy/baseline/gov/usda/snap/snap_min_allotment.yaml +3 -3
  212. policyengine_us/tests/policy/baseline/gov/usda/wic/integration.yaml +181 -0
  213. policyengine_us/tests/policy/baseline/gov/usda/wic/is_wic_at_nutritional_risk.yaml +33 -0
  214. policyengine_us/tests/policy/baseline/gov/usda/wic/is_wic_eligible.yaml +28 -15
  215. policyengine_us/tests/policy/baseline/household/demographic/geographic/state_group.yaml +21 -0
  216. policyengine_us/tests/policy/baseline/household/expense/health/has_bcc_qualifying_coverage.yaml +12 -0
  217. policyengine_us/tests/policy/contrib/local/ny/nyc_mamdani_income_tax.yaml +51 -0
  218. policyengine_us/tests/policy/contrib/state_dependent_exemptions/repeal_state_dependent_exemptions.yaml +25 -1
  219. policyengine_us/tests/policy/contrib/states/de/dependent_credit_reform_test.yaml +210 -0
  220. policyengine_us/tests/policy/contrib/states/ut/ut_refundable_eitc.yaml +214 -0
  221. policyengine_us/variables/gov/ed/is_federal_work_study_participant.py +9 -0
  222. policyengine_us/variables/gov/hhs/medicaid/costs/medicaid_group.py +2 -2
  223. policyengine_us/variables/gov/hhs/medicaid/receives_medicaid.py +17 -0
  224. policyengine_us/variables/gov/hhs/medicare/costs/medicare_cost.py +30 -0
  225. policyengine_us/variables/gov/hhs/medicare/costs/medicare_enrolled.py +14 -0
  226. policyengine_us/variables/gov/hhs/medicare/eligibility/part_a/base_part_a_premium.py +32 -0
  227. policyengine_us/variables/gov/hhs/medicare/eligibility/part_a/is_premium_free_part_a.py +22 -0
  228. policyengine_us/variables/gov/hhs/medicare/eligibility/part_a/medicare_quarters_of_coverage.py +16 -0
  229. policyengine_us/variables/gov/hhs/medicare/eligibility/part_b/base_part_b_premium.py +16 -0
  230. policyengine_us/variables/gov/hhs/medicare/eligibility/part_b/income_adjusted_part_b_premium.py +55 -0
  231. policyengine_us/variables/gov/irs/income/taxable_income/deductions/qualified_business_income_deduction/qbid_amount.py +16 -6
  232. policyengine_us/variables/gov/irs/tax/federal_income/alternative_minimum_tax/exemption/amt_exemption.py +47 -0
  233. policyengine_us/variables/gov/irs/tax/federal_income/alternative_minimum_tax/income/amt_income_less_exemptions.py +4 -22
  234. policyengine_us/variables/gov/states/ca/chhs/is_ca_medicaid_immigration_status_eligible.py +25 -4
  235. policyengine_us/variables/gov/states/ca/tax/income/alternative_minimum_tax/exemption/ca_amt_exemption.py +4 -2
  236. policyengine_us/variables/gov/states/ca/tax/income/ca_income_tax.py +1 -0
  237. policyengine_us/variables/gov/states/co/tax/income/credits/care_worker/co_care_worker_credit.py +1 -1
  238. policyengine_us/variables/gov/states/co/tax/income/credits/care_worker/co_care_worker_credit_eligible.py +1 -1
  239. policyengine_us/variables/gov/states/il/dhs/aabd/eligibility/il_aabd_immigration_status_eligible_person.py +1 -1
  240. policyengine_us/variables/gov/states/il/dhs/tanf/eligibility/il_tanf_immigration_status_eligible_person.py +1 -1
  241. policyengine_us/variables/gov/states/il/hfs/bcc/eligibility/il_bcc_age_eligible.py +15 -0
  242. policyengine_us/variables/gov/states/il/hfs/bcc/eligibility/il_bcc_eligible.py +27 -0
  243. policyengine_us/variables/gov/states/il/hfs/bcc/eligibility/il_bcc_insurance_eligible.py +29 -0
  244. policyengine_us/variables/gov/states/il/hfs/fpp/eligibility/il_fpp_eligible.py +40 -0
  245. policyengine_us/variables/gov/states/il/hfs/fpp/eligibility/il_fpp_income_eligible.py +18 -0
  246. policyengine_us/variables/gov/states/il/hfs/fpp/il_fpp_income_level.py +29 -0
  247. policyengine_us/variables/gov/states/il/hfs/hbwd/asset/il_hbwd_countable_assets.py +34 -0
  248. policyengine_us/variables/gov/states/il/hfs/hbwd/eligibility/il_hbwd_age_eligible.py +20 -0
  249. policyengine_us/variables/gov/states/il/hfs/hbwd/eligibility/il_hbwd_asset_eligible.py +21 -0
  250. policyengine_us/variables/gov/states/il/hfs/hbwd/eligibility/il_hbwd_disability_eligible.py +20 -0
  251. policyengine_us/variables/gov/states/il/hfs/hbwd/eligibility/il_hbwd_eligible.py +33 -0
  252. policyengine_us/variables/gov/states/il/hfs/hbwd/eligibility/il_hbwd_employment_eligible.py +25 -0
  253. policyengine_us/variables/gov/states/il/hfs/hbwd/eligibility/il_hbwd_income_eligible.py +23 -0
  254. policyengine_us/variables/gov/states/il/hfs/hbwd/il_hbwd.py +17 -0
  255. policyengine_us/variables/gov/states/il/hfs/hbwd/il_hbwd_person.py +24 -0
  256. policyengine_us/variables/gov/states/il/hfs/hbwd/il_hbwd_premium.py +23 -0
  257. policyengine_us/variables/gov/states/il/hfs/hbwd/income/earned/il_hbwd_countable_earned_income.py +24 -0
  258. policyengine_us/variables/gov/states/il/hfs/hbwd/income/earned/il_hbwd_gross_earned_income.py +16 -0
  259. policyengine_us/variables/gov/states/il/hfs/hbwd/income/il_hbwd_countable_income.py +21 -0
  260. policyengine_us/variables/gov/states/il/hfs/hbwd/income/unearned/il_hbwd_countable_unearned_income.py +16 -0
  261. policyengine_us/variables/gov/states/il/hfs/il_hfs_immigration_status_eligible.py +23 -0
  262. policyengine_us/variables/gov/states/il/hfs/mpe/eligibility/il_mpe_income_eligible.py +15 -0
  263. policyengine_us/variables/gov/states/il/hfs/mpe/il_mpe_eligible.py +15 -0
  264. policyengine_us/variables/gov/states/il/hfs/smib/eligibility/il_smib_categorical_eligible.py +26 -0
  265. policyengine_us/variables/gov/states/il/hfs/smib/eligibility/il_smib_eligible.py +28 -0
  266. policyengine_us/variables/gov/states/il/hfs/smib/il_smib.py +21 -0
  267. policyengine_us/variables/gov/states/il/hfs/smib/il_smib_person.py +24 -0
  268. policyengine_us/variables/gov/states/ky/tax/income/credits/family_size_credit/ky_family_size_tax_credit_rate.py +1 -1
  269. policyengine_us/variables/gov/states/ma/dta/ssp/ma_state_supplement.py +1 -0
  270. policyengine_us/variables/gov/states/mt/tax/income/deductions/itemized/general/mt_itemized_deductions_indiv.py +3 -2
  271. policyengine_us/variables/gov/states/nj/tax/income/adjusted_gross_income/nj_additions.py +8 -3
  272. policyengine_us/variables/gov/states/nj/tax/income/adjusted_gross_income/nj_gross_income.py +17 -0
  273. policyengine_us/variables/gov/states/nj/tax/income/adjusted_gross_income/nj_total_income.py +12 -6
  274. policyengine_us/variables/gov/states/nj/tax/income/credits/eitc/nj_eitc.py +7 -1
  275. policyengine_us/variables/gov/states/oh/tax/income/credits/joint_filing_credit/oh_joint_filing_credit_qualifying_income.py +7 -3
  276. policyengine_us/variables/gov/states/ut/tax/income/credits/military_retirement_credit/ut_military_retirement_credit.py +20 -0
  277. policyengine_us/variables/gov/states/ut/tax/income/credits/military_retirement_credit/ut_military_retirement_credit_eligible.py +22 -0
  278. policyengine_us/variables/gov/states/wa/dshs/tanf/benefit/wa_tanf_payment_standard.py +22 -0
  279. policyengine_us/variables/gov/states/wa/dshs/tanf/eligibility/wa_tanf_eligible.py +42 -0
  280. policyengine_us/variables/gov/states/wa/dshs/tanf/eligibility/wa_tanf_income_eligible.py +31 -0
  281. policyengine_us/variables/gov/states/wa/dshs/tanf/income/wa_tanf_countable_earned_income.py +33 -0
  282. policyengine_us/variables/gov/states/wa/dshs/tanf/income/wa_tanf_countable_income.py +16 -0
  283. policyengine_us/variables/gov/states/wa/dshs/tanf/wa_tanf.py +34 -0
  284. policyengine_us/variables/gov/states/wa/dshs/tanf/wa_tanf_resources_eligible.py +3 -2
  285. policyengine_us/variables/gov/states/wv/tax/income/credits/liftc/wv_low_income_family_tax_credit_fpg.py +1 -1
  286. policyengine_us/variables/gov/territories/pr/tax/income/gradual_adjustment/pr_gradual_adjustment_amount.py +23 -0
  287. policyengine_us/variables/gov/territories/pr/tax/income/gradual_adjustment/pr_gradual_adjustment_eligible.py +16 -0
  288. policyengine_us/variables/gov/territories/pr/tax/income/pr_agi.py +11 -1
  289. policyengine_us/variables/gov/territories/pr/tax/income/pr_agi_person.py +11 -1
  290. policyengine_us/variables/gov/territories/pr/tax/income/pr_regular_tax_before_credits.py +9 -0
  291. policyengine_us/variables/gov/territories/pr/tax/income/taxable_income/deductions/pr_deductions.py +13 -0
  292. policyengine_us/variables/gov/territories/pr/tax/income/taxable_income/exemptions/pr_exemptions.py +13 -0
  293. policyengine_us/variables/gov/territories/pr/tax/income/taxable_income/pr_net_taxable_income.py +6 -0
  294. policyengine_us/variables/gov/usda/snap/eligibility/student/is_snap_higher_ed_student.py +17 -0
  295. policyengine_us/variables/gov/usda/snap/eligibility/student/is_snap_ineligible_student.py +47 -15
  296. policyengine_us/variables/gov/usda/snap/eligibility/student/meets_snap_parent_exception.py +42 -0
  297. policyengine_us/variables/gov/usda/snap/eligibility/student/meets_snap_work_exception.py +22 -0
  298. policyengine_us/variables/gov/usda/snap/income/snap_countable_earner.py +13 -2
  299. policyengine_us/variables/gov/usda/wic/is_wic_at_nutritional_risk.py +3 -10
  300. policyengine_us/variables/gov/usda/wic/is_wic_eligible.py +10 -1
  301. policyengine_us/variables/household/demographic/geographic/state_group.py +8 -5
  302. policyengine_us/variables/household/demographic/person/is_part_time_college_student.py +9 -0
  303. policyengine_us/variables/household/expense/health/has_bcc_qualifying_coverage.py +16 -0
  304. policyengine_us/variables/household/income/person/dividends/qualified_reit_and_ptp_income.py +1 -1
  305. policyengine_us/variables/household/income/spm_unit/spm_unit_tenure_type.py +17 -0
  306. {policyengine_us-1.439.0.dist-info → policyengine_us-1.458.0.dist-info}/METADATA +2 -2
  307. {policyengine_us-1.439.0.dist-info → policyengine_us-1.458.0.dist-info}/RECORD +312 -138
  308. {policyengine_us-1.439.0.dist-info → policyengine_us-1.458.0.dist-info}/WHEEL +1 -1
  309. policyengine_us/parameters/gov/states/wa/dshs/tanf/eligibility/resources/limit.yaml +0 -11
  310. policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/integation.yaml +0 -57
  311. /policyengine_us/variables/gov/states/co/ssa/{state_suplement → state_supplement}/co_state_supplement.py +0 -0
  312. /policyengine_us/variables/gov/states/co/ssa/{state_suplement → state_supplement}/co_state_supplement_eligible.py +0 -0
  313. {policyengine_us-1.439.0.dist-info → policyengine_us-1.458.0.dist-info}/entry_points.txt +0 -0
  314. {policyengine_us-1.439.0.dist-info → policyengine_us-1.458.0.dist-info}/licenses/LICENSE +0 -0
@@ -0,0 +1,12 @@
1
+ description: Average Medicare spending per enrolled beneficiary (national average). Represents the annual value of Medicare coverage including Part A and Part B.
2
+ values:
3
+ 2021-01-01: 11_080 # Traditional Medicare (Part A and/or Part B) per KFF
4
+ 2025-01-01: 14_500 # Estimated - update with official Centers for Medicare & Medicaid Services (CMS) data when available
5
+ metadata:
6
+ label: Medicare per capita cost
7
+ unit: currency-USD
8
+ period: year
9
+ reference:
10
+ - title: KFF Medicare Spending Per Beneficiary (2021)
11
+ href: https://www.kff.org/medicare/state-indicator/per-beneficiary/
12
+ - title: Note - 2024 value is estimated and should be updated with official Centers for Medicare & Medicaid Services (CMS) data
@@ -0,0 +1,9 @@
1
+ description: Delaware limits the dependent credit to dependents under a certain age, if this is true.
2
+
3
+ values:
4
+ 0000-01-01: false
5
+
6
+ metadata:
7
+ unit: bool
8
+ period: year
9
+ label: Delaware dependent credit age limit in effect
@@ -0,0 +1,9 @@
1
+ description: Delaware limits the dependent credit to dependents under this age.
2
+
3
+ values:
4
+ 2025-01-01: 18
5
+
6
+ metadata:
7
+ label: Delaware dependent credit age threshold
8
+ period: year
9
+ unit: year
@@ -0,0 +1,9 @@
1
+ description: Delaware provides this dependent credit amount.
2
+
3
+ values:
4
+ 2025-01-01: 110
5
+
6
+ metadata:
7
+ label: Delaware dependent credit amount
8
+ period: year
9
+ unit: currency-USD
@@ -0,0 +1,9 @@
1
+ description: Delaware applies the dependent credit reform, if this is true (separates dependent children from the personal credit with age-based amounts and phaseout).
2
+
3
+ values:
4
+ 0000-01-01: false
5
+
6
+ metadata:
7
+ unit: bool
8
+ period: year
9
+ label: Delaware dependent credit reform in effect
@@ -0,0 +1,9 @@
1
+ description: Delaware phases out the dependent credit at this rate per dollar of adjusted gross income above the threshold.
2
+
3
+ values:
4
+ 2025-01-01: 0
5
+
6
+ metadata:
7
+ label: Delaware dependent credit phaseout rate
8
+ period: year
9
+ unit: /1
@@ -0,0 +1,23 @@
1
+ description: Delaware phases the dependent credit out for filers with adjusted gross income above this threshold, based on filing status.
2
+
3
+ metadata:
4
+ label: Delaware dependent credit phaseout threshold
5
+ period: year
6
+ unit: currency-USD
7
+ breakdown:
8
+ - filing_status
9
+
10
+ JOINT:
11
+ 2025-01-01: 0
12
+
13
+ HEAD_OF_HOUSEHOLD:
14
+ 2025-01-01: 0
15
+
16
+ SURVIVING_SPOUSE:
17
+ 2025-01-01: 0
18
+
19
+ SINGLE:
20
+ 2025-01-01: 0
21
+
22
+ SEPARATE:
23
+ 2025-01-01: 0
@@ -0,0 +1,9 @@
1
+ description: The Utah EITC is refundable for households with children below a certain age when this parameter is in effect.
2
+
3
+ values:
4
+ 0000-01-01: false
5
+
6
+ metadata:
7
+ unit: bool
8
+ period: year
9
+ label: Utah refundable EITC in effect
@@ -0,0 +1,9 @@
1
+ description: The maximum age for a child to qualify the household for the refundable Utah EITC.
2
+
3
+ values:
4
+ 0000-01-01: 2
5
+
6
+ metadata:
7
+ unit: year
8
+ period: year
9
+ label: Utah refundable EITC maximum child age
@@ -1,7 +1,6 @@
1
1
  description: Whether children can qualify for Medicaid under the 'medically needy' pathway.
2
2
  metadata:
3
3
  unit: bool
4
- name: medicaid_medically_needy_children
5
4
  label: Medicaid medically needy pathway for children
6
5
  reference:
7
6
  - title: "Medicaid Financial Eligibility for Seniors and People with Disabilities: Findings from a 50-State Survey | KFF"
@@ -0,0 +1,13 @@
1
+ description: The Centers for Medicare & Medicaid Services (CMS) requires this annual deductible for Medicare Part A inpatient hospital coverage.
2
+ metadata:
3
+ unit: currency-USD
4
+ period: year
5
+ label: Medicare Part A deductible
6
+ reference:
7
+ - title: 2024 Medicare Parts A & B Premiums and Deductibles
8
+ href: https://www.cms.gov/newsroom/fact-sheets/2024-medicare-parts-b-premiums-and-deductibles
9
+ - title: 2025 Medicare Parts A & B Premiums and Deductibles
10
+ href: https://www.cms.gov/newsroom/fact-sheets/2025-medicare-parts-b-premiums-and-deductibles
11
+ values:
12
+ 2024-01-01: 1_632
13
+ 2025-01-01: 1_676
@@ -0,0 +1,10 @@
1
+ description: Most people have this many quarters of Medicare-covered employment and qualify for premium-free Part A.
2
+ metadata:
3
+ unit: quarters
4
+ period: year
5
+ label: Default Medicare quarters of coverage
6
+ reference:
7
+ - title: Medicare.gov - Part A costs
8
+ href: https://www.medicare.gov/basics/costs/medicare-costs/part-a-costs
9
+ values:
10
+ 2000-01-01: 40 # Standard for premium-free Part A
@@ -0,0 +1,13 @@
1
+ description: The Centers for Medicare & Medicaid Services (CMS) charges this monthly premium for Medicare Part A coverage to individuals with fewer than 30 quarters of Medicare-covered employment.
2
+ metadata:
3
+ unit: currency-USD
4
+ period: month
5
+ label: Medicare Part A full premium
6
+ reference:
7
+ - title: 2024 Medicare Parts A & B Premiums and Deductibles
8
+ href: https://www.cms.gov/newsroom/fact-sheets/2024-medicare-parts-b-premiums-and-deductibles
9
+ - title: 2025 Medicare Parts A & B Premiums and Deductibles
10
+ href: https://www.cms.gov/newsroom/fact-sheets/2025-medicare-parts-b-premiums-and-deductibles
11
+ values:
12
+ 2024-01-01: 505
13
+ 2025-01-01: 518
@@ -0,0 +1,10 @@
1
+ description: The Centers for Medicare & Medicaid Services (CMS) requires this many quarters of Medicare-covered employment for beneficiaries to qualify for premium-free Part A coverage.
2
+ metadata:
3
+ unit: quarters
4
+ period: year
5
+ label: Premium-free Part A quarters threshold
6
+ reference:
7
+ - title: Medicare.gov - Part A costs
8
+ href: https://www.medicare.gov/basics/costs/medicare-costs/part-a-costs
9
+ values:
10
+ 2000-01-01: 40
@@ -0,0 +1,13 @@
1
+ description: The Centers for Medicare & Medicaid Services (CMS) charges this monthly premium for Medicare Part A coverage to individuals with 30-39 quarters of Medicare-covered employment.
2
+ metadata:
3
+ unit: currency-USD
4
+ period: month
5
+ label: Medicare Part A reduced premium
6
+ reference:
7
+ - title: 2024 Medicare Parts A & B Premiums and Deductibles
8
+ href: https://www.cms.gov/newsroom/fact-sheets/2024-medicare-parts-b-premiums-and-deductibles
9
+ - title: 2025 Medicare Parts A & B Premiums and Deductibles
10
+ href: https://www.cms.gov/newsroom/fact-sheets/2025-medicare-parts-b-premiums-and-deductibles
11
+ values:
12
+ 2024-01-01: 278
13
+ 2025-01-01: 285
@@ -0,0 +1,10 @@
1
+ description: The Centers for Medicare & Medicaid Services (CMS) requires this many quarters of Medicare-covered employment for beneficiaries to qualify for reduced (rather than full) Part A premium.
2
+ metadata:
3
+ unit: quarters
4
+ period: year
5
+ label: Reduced Part A premium quarters threshold
6
+ reference:
7
+ - title: Medicare.gov - Part A costs
8
+ href: https://www.medicare.gov/basics/costs/medicare-costs/part-a-costs
9
+ values:
10
+ 2000-01-01: 30
@@ -0,0 +1,16 @@
1
+ description: The Centers for Medicare & Medicaid Services (CMS) sets this as the standard monthly premium for Medicare Part B coverage.
2
+ metadata:
3
+ unit: currency-USD
4
+ period: month
5
+ label: Medicare Part B base premium
6
+ reference:
7
+ - title: 2021 Medicare Parts A & B Premiums and Deductibles
8
+ href: https://www.cms.gov/newsroom/fact-sheets/2021-medicare-parts-b-premiums-and-deductibles
9
+ - title: 2024 Medicare Parts A & B Premiums and Deductibles
10
+ href: https://www.cms.gov/newsroom/fact-sheets/2024-medicare-parts-b-premiums-and-deductibles
11
+ - title: 2025 Medicare Parts A & B Premiums and Deductibles
12
+ href: https://www.cms.gov/newsroom/fact-sheets/2025-medicare-parts-b-premiums-and-deductibles
13
+ values:
14
+ 2021-01-01: 148.50
15
+ 2024-01-01: 174.70
16
+ 2025-01-01: 185
@@ -0,0 +1,50 @@
1
+ description: The Centers for Medicare & Medicaid Services (CMS) charges these Income-Related Monthly Adjustment Amount (IRMAA) surcharges for Medicare Part B to head of household filers, based on modified adjusted gross income (MAGI) from two years prior.
2
+ metadata:
3
+ threshold_unit: currency-USD
4
+ type: single_amount
5
+ amount_unit: currency-USD
6
+ period: month
7
+ label: Medicare Part B income brackets for head of household filers
8
+ reference:
9
+ - title: 2024 Medicare Parts A & B Premiums and Deductibles
10
+ href: https://www.cms.gov/newsroom/fact-sheets/2024-medicare-parts-b-premiums-and-deductibles
11
+ - title: 2025 Medicare Parts A & B Premiums and Deductibles
12
+ href: https://www.cms.gov/newsroom/fact-sheets/2025-medicare-parts-b-premiums-and-deductibles
13
+ brackets:
14
+ - threshold:
15
+ 2024-01-01: 0
16
+ 2025-01-01: 0
17
+ amount:
18
+ 2024-01-01: 0
19
+ 2025-01-01: 0
20
+ - threshold:
21
+ 2024-01-01: 103_001
22
+ 2025-01-01: 106_001
23
+ amount:
24
+ 2024-01-01: 69.90
25
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32
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+ 2024-01-01: 419.30
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50
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@@ -0,0 +1,49 @@
1
+ description: The Centers for Medicare & Medicaid Services (CMS) charges these Income-Related Monthly Adjustment Amount (IRMAA) surcharges for Medicare Part B to joint filers, based on modified adjusted gross income (MAGI) from two years prior.
2
+ metadata:
3
+ threshold_unit: currency-USD
4
+ amount_unit: currency-USD
5
+ period: month
6
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+ label: Medicare Part B income brackets for joint filers
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+ reference:
9
+ - title: 2024 Medicare Parts A & B Premiums and Deductibles
10
+ href: https://www.cms.gov/newsroom/fact-sheets/2024-medicare-parts-b-premiums-and-deductibles
11
+ - title: 2025 Medicare Parts A & B Premiums and Deductibles
12
+ href: https://www.cms.gov/newsroom/fact-sheets/2025-medicare-parts-b-premiums-and-deductibles
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+ brackets:
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+ 2025-01-01: 0
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+ amount:
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+ 2025-01-01: 0
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+ - threshold:
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+ 2025-01-01: 212_001
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+ amount:
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26
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+ 2025-01-01: 266_001
29
+ amount:
30
+ 2024-01-01: 174.70
31
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32
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34
+ 2025-01-01: 334_001
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+ amount:
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+ 2024-01-01: 279.50
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+ 2024-01-01: 386_001
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+ 2025-01-01: 400_001
41
+ amount:
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+ 2024-01-01: 384.30
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+ 2025-01-01: 406.9
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+ - threshold:
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+ 2024-01-01: 750_000
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+ 2025-01-01: 750_000
47
+ amount:
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+ 2024-01-01: 419.30
49
+ 2025-01-01: 443.9
@@ -0,0 +1,30 @@
1
+ description: Income-Related Monthly Adjustment Amount (IRMAA) surcharges for Medicare Part B for married filing separately, based on modified adjusted gross income (MAGI) from two years prior.
2
+ metadata:
3
+ threshold_unit: currency-USD
4
+ amount_unit: currency-USD
5
+ period: month
6
+ label: Medicare Part B income brackets for married filing separately
7
+ reference:
8
+ - title: 2024 Medicare Parts A & B Premiums and Deductibles
9
+ href: https://www.cms.gov/newsroom/fact-sheets/2024-medicare-parts-b-premiums-and-deductibles
10
+ - title: 2025 Medicare Parts A & B Premiums and Deductibles
11
+ href: https://www.cms.gov/newsroom/fact-sheets/2025-medicare-parts-b-premiums-and-deductibles
12
+ brackets:
13
+ - threshold:
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+ 2024-01-01: 0
15
+ 2025-01-01: 0
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+ amount:
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+ 2024-01-01: 0
18
+ 2025-01-01: 0
19
+ - threshold:
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+ 2024-01-01: 103_001
21
+ 2025-01-01: 106_001
22
+ amount:
23
+ 2024-01-01: 384.30
24
+ 2025-01-01: 406.9
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27
+ 2025-01-01: 394_000
28
+ amount:
29
+ 2024-01-01: 419.30
30
+ 2025-01-01: 443.9
@@ -0,0 +1,50 @@
1
+ description: The Centers for Medicare & Medicaid Services (CMS) charges these Income-Related Monthly Adjustment Amount (IRMAA) surcharges for Medicare Part B to single filers, based on modified adjusted gross income (MAGI) from two years prior.
2
+ metadata:
3
+ threshold_unit: currency-USD
4
+ amount_unit: currency-USD
5
+ period: month
6
+ type: single_amount
7
+ label: Medicare Part B income brackets for single filers
8
+ reference:
9
+ - title: 2024 Medicare Parts A & B Premiums and Deductibles
10
+ href: https://www.cms.gov/newsroom/fact-sheets/2024-medicare-parts-b-premiums-and-deductibles
11
+ - title: 2025 Medicare Parts A & B Premiums and Deductibles
12
+ href: https://www.cms.gov/newsroom/fact-sheets/2025-medicare-parts-b-premiums-and-deductibles
13
+ brackets:
14
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15
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16
+ 2025-01-01: 0
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+ amount:
18
+ 2024-01-01: 0
19
+ 2025-01-01: 0
20
+ - threshold:
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22
+ 2025-01-01: 106_001
23
+ amount:
24
+ 2024-01-01: 69.90
25
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26
+ - threshold:
27
+ 2024-01-01: 129_001
28
+ 2025-01-01: 133_001
29
+ amount:
30
+ 2024-01-01: 174.70
31
+ 2025-01-01: 185
32
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33
+ 2024-01-01: 161_001
34
+ 2025-01-01: 167_001
35
+ amount:
36
+ 2024-01-01: 279.50
37
+ 2025-01-01: 295.9
38
+ - threshold:
39
+ 2024-01-01: 193_001
40
+ 2025-01-01: 200_001
41
+ amount:
42
+ 2024-01-01: 384.30
43
+ 2025-01-01: 406.9
44
+ - threshold:
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+ 2024-01-01: 500_000
46
+ 2025-01-01: 500_000
47
+ amount:
48
+ 2024-01-01: 419.30
49
+ 2025-01-01: 443.9
50
+
@@ -0,0 +1,49 @@
1
+ description: Income-Related Monthly Adjustment Amount (IRMAA) surcharges for Medicare Part B for surviving spouse filers, based on modified adjusted gross income (MAGI) from two years prior.
2
+ metadata:
3
+ threshold_unit: currency-USD
4
+ amount_unit: currency-USD
5
+ type: single_amount
6
+ period: month
7
+ label: Medicare Part B income brackets for surviving spouse filers
8
+ reference:
9
+ - title: 2024 Medicare Parts A & B Premiums and Deductibles
10
+ href: https://www.cms.gov/newsroom/fact-sheets/2024-medicare-parts-b-premiums-and-deductibles
11
+ - title: 2025 Medicare Parts A & B Premiums and Deductibles
12
+ href: https://www.cms.gov/newsroom/fact-sheets/2025-medicare-parts-b-premiums-and-deductibles
13
+ brackets:
14
+ - threshold:
15
+ 2024-01-01: 0
16
+ 2025-01-01: 0
17
+ amount:
18
+ 2024-01-01: 0
19
+ 2025-01-01: 0
20
+ - threshold:
21
+ 2024-01-01: 103_001
22
+ 2025-01-01: 106_001
23
+ amount:
24
+ 2024-01-01: 69.90
25
+ 2025-01-01: 74
26
+ - threshold:
27
+ 2024-01-01: 129_001
28
+ 2025-01-01: 133_001
29
+ amount:
30
+ 2024-01-01: 174.70
31
+ 2025-01-01: 185
32
+ - threshold:
33
+ 2024-01-01: 161_001
34
+ 2025-01-01: 167_001
35
+ amount:
36
+ 2024-01-01: 279.50
37
+ 2025-01-01: 295.9
38
+ - threshold:
39
+ 2024-01-01: 193_001
40
+ 2025-01-01: 200_001
41
+ amount:
42
+ 2024-01-01: 384.30
43
+ 2025-01-01: 406.9
44
+ - threshold:
45
+ 2024-01-01: 500_000
46
+ 2025-01-01: 500_000
47
+ amount:
48
+ 2024-01-01: 419.30
49
+ 2025-01-01: 443.9
@@ -3,7 +3,6 @@ values:
3
3
  2010-01-01: 13
4
4
  metadata:
5
5
  unit: year
6
- name: cdcc_dependent_child_age
7
6
  label: CDCC dependent child maximum age
8
7
  reference:
9
8
  - title: 26 U.S. Code § 21(d)(1)(A)
@@ -3,7 +3,6 @@ values:
3
3
  2021-01-01: 4
4
4
  metadata:
5
5
  unit: kilowatt-hour
6
- name: new_clean_vehicle_credit_min_kwh
7
6
  label: Minimum kWh of battery capacity for new clean vehicle to be eligible for credit
8
7
  reference:
9
8
  - title: 26 U.S. Code § 30D - New qualified plug-in electric drive motor vehicles (d)(1)(F)(i)
@@ -5,7 +5,6 @@ metadata:
5
5
  href: https://www.democrats.senate.gov/imo/media/doc/inflation_reduction_act_of_2022.pdf#page=390
6
6
  label: Sale price limit for used clean vehicle credit
7
7
  unit: currency-USD
8
- name: used_clean_vehicle_credit_sale_price_limit
9
8
  values:
10
9
  0000-01-01: 0
11
10
  2023-01-01: 25_000
@@ -4,4 +4,3 @@ values:
4
4
  metadata:
5
5
  unit: abolition
6
6
  label: American Opportunity Credit abolition
7
- name: abolish_aoc
@@ -3,7 +3,6 @@ values:
3
3
  2009-01-01: 0.4
4
4
  metadata:
5
5
  unit: /1
6
- name: aoc_refundable_percentage
7
6
  label: American Opportunity Credit refundable percentage
8
7
  reference:
9
8
  - title: 26 U.S. Code § 25A
@@ -4,4 +4,3 @@ values:
4
4
  metadata:
5
5
  unit: abolition
6
6
  label: Abolish the Lifetime Learning Credit
7
- name: abolish_llc
@@ -4,7 +4,6 @@ values:
4
4
  metadata:
5
5
  unit: currency-USD
6
6
  period: year
7
- name: llc_max_expense
8
7
  label: Lifetime Learning Credit maximum expense
9
8
  reference:
10
9
  - title: 26 U.S. Code § 25A(c)(1)
@@ -6,7 +6,6 @@ values:
6
6
  metadata:
7
7
  unit: currency-USD
8
8
  period: year
9
- name: energy_efficient_home_improvement_credit_advanced_main_air_circulating_fan_cap
10
9
  label: Energy efficient home improvement credit cap on advanced main air circulating fans
11
10
  reference:
12
11
  - title: 26 U.S.C. § 25C(b)(3)(A)
@@ -6,7 +6,6 @@ values:
6
6
  metadata:
7
7
  unit: currency-USD
8
8
  period: year
9
- name: energy_efficient_home_improvement_credit_annual_cap_doors
10
9
  label: Energy efficient home improvement credit cap on exterior doors
11
10
  reference:
12
11
  - title: Inflation Reduction Act, Part 3, Section 13301 (c)
@@ -4,7 +4,6 @@ values:
4
4
  metadata:
5
5
  unit: currency-USD
6
6
  period: year
7
- name: energy_efficient_home_improvement_credit_energy_efficient_central_air_conditioner_cap
8
7
  label: Energy efficient home improvement credit cap on energy-efficient central air conditioners
9
8
  reference:
10
9
  - title: 26 U.S.C. § 25C(b)(3)(C)
@@ -5,7 +5,6 @@ values:
5
5
  metadata:
6
6
  unit: currency-USD
7
7
  period: year
8
- name: energy_efficient_home_improvement_credit_annual_cap_heat_pumps_heat_pump_water_heaters_biomass_stoves_boilers
9
8
  label: Energy efficient home improvement credit cap on heat pumps, heat pump water heaters, and biomass stoves and boilers
10
9
  reference:
11
10
  - title: Inflation Reduction Act, Part 3, Section 13301 (c)
@@ -5,7 +5,6 @@ values:
5
5
  metadata:
6
6
  unit: currency-USD
7
7
  period: year
8
- name: energy_efficient_home_improvement_credit_home_energy_audit_cap
9
8
  label: Energy efficient home improvement credit cap on home energy audits
10
9
  reference:
11
10
  - title: Inflation Reduction Act
@@ -6,7 +6,6 @@ values:
6
6
  metadata:
7
7
  unit: currency-USD
8
8
  period: year
9
- name: energy_efficient_home_improvement_credit_furnace_boiler_cap
10
9
  label: Energy efficient home improvement credit cap on qualified furnaces or boilers
11
10
  reference:
12
11
  - title: 26 U.S.C. § 25C(b)(3)(B)
@@ -6,7 +6,6 @@ values:
6
6
  metadata:
7
7
  unit: currency-USD
8
8
  period: year
9
- name: energy_efficient_home_improvement_credit_annual_cap_roofs
10
9
  label: Energy efficient home improvement credit cap on roofs
11
10
  reference:
12
11
  - title: Inflation Reduction Act, Part 3, Section 13301 (c)
@@ -5,7 +5,6 @@ values:
5
5
  metadata:
6
6
  unit: currency-USD
7
7
  period: year
8
- name: energy_efficient_home_improvement_credit_annual_cap_total
9
8
  label: Energy efficient home improvement credit total cap
10
9
  reference:
11
10
  - title: Inflation Reduction Act, Part 3, Section 13301 (c)
@@ -5,7 +5,6 @@ values:
5
5
  metadata:
6
6
  unit: currency-USD
7
7
  period: year
8
- name: energy_efficient_home_improvement_credit_annual_cap_windows
9
8
  # NB: This is per item of energy property, but we apply it over the whole year.
10
9
  label: Energy efficient home improvement credit cap on windows and skylights
11
10
  reference:
@@ -5,7 +5,6 @@ values:
5
5
  2023-01-01: .inf
6
6
  metadata:
7
7
  unit: currency-USD
8
- name: energy_efficient_home_improvement_credit_lifetime_cap
9
8
  label: Energy efficient home improvement credit lifetime limit
10
9
  reference:
11
10
  - title: 26 U.S.C. § 25C(b)(1)
@@ -5,7 +5,6 @@ values:
5
5
  2023-01-01: .inf
6
6
  metadata:
7
7
  unit: currency-USD
8
- name: energy_efficient_home_improvement_credit_lifetime_window_cap
9
8
  label: Energy efficient home improvement credit lifetime window limit
10
9
  reference:
11
10
  - title: 26 U.S.C. § 25C(b)(2)
@@ -7,7 +7,6 @@ values:
7
7
  # Pre-Infation Reduction Act law terminated it on 2022-01-01.
8
8
  # However, the Inflation Reduction Act extended it retroactively.
9
9
  metadata:
10
- name: energy_efficient_home_improvement_credit_in_effect
11
10
  label: Energy efficient home improvement tax credit in effect
12
11
  reference:
13
12
  - title: 26 U.S.C. § 25C(g)
@@ -25,7 +25,6 @@ values:
25
25
  - capped_qualified_furnace_or_hot_water_boiler_credit
26
26
  - capped_home_energy_audit_credit
27
27
  metadata:
28
- name: energy_efficient_home_improvement_credit_qualifying_energy_efficiency_improvements
29
28
  label: Energy efficiency improvements that qualify for energy efficient home improvement credit
30
29
  reference:
31
30
  - title: 26 U.S.C. § 25C(g)
@@ -11,7 +11,6 @@ values:
11
11
  - heat_pump_water_heater
12
12
  - biomass_stove_boiler
13
13
  metadata:
14
- name: energy_efficient_home_improvement_credit_qualifying_heat_pump_heat_pump_water_heater_biomass_stove_boiler_expenditures
15
14
  label: Expenditures on heat pump water heaters, heat pumps, and biomass stovers and boilers that qualify for energy efficient home improvement credit
16
15
  reference:
17
16
  - title: 26 U.S.C. § 25C(d)(3)
@@ -5,7 +5,6 @@ values:
5
5
  2023-01-01: 0.3
6
6
  metadata:
7
7
  unit: /1
8
- name: energy_efficient_home_improvement_credit_audit_rate
9
8
  label: Energy efficient home improvement credit rate on home energy audits
10
9
  reference:
11
10
  - title: Inflation Reduction Act, Part 3, Section 13301 (b)