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

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

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

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

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

policyengine_us/tests/policy/baseline/household/expense/health/has_bcc_qualifying_coverage.yaml

@@ -0,0 +1,12 @@
+- name: Default is no qualifying coverage
+  period: 2024
+  input: {}
+  output:
+    has_bcc_qualifying_coverage: false
+
+- name: Has qualifying coverage when set
+  period: 2024
+  input:
+    has_bcc_qualifying_coverage: true
+  output:
+    has_bcc_qualifying_coverage: true

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

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

policyengine_us/tests/policy/contrib/state_dependent_exemptions/repeal_state_dependent_exemptions.yaml

@@ -63,7 +63,7 @@
   period: 2024
   input:
     gov.contrib.repeal_state_dependent_exemptions.in_effect: false
-    people: 
+    people:
       person1:
         age: 38
       person2:
@@ -79,3 +79,27 @@
         state_code: VT
   output:
     vt_personal_exemptions: 15_300
+
+# Test for KY family size tax credit rate - verifies state_group_str is used correctly
+# This test ensures state_group is derived from state_code, not set explicitly
+- name: Kentucky family size tax credit with reform - state_group derived from state_code
+  period: 2024
+  reforms: policyengine_us.reforms.state_dependent_exemptions.repeal_state_dependent_exemptions.repeal_state_dependent_exemptions
+  input:
+    gov.contrib.repeal_state_dependent_exemptions.in_effect: true
+    people:
+      person1:
+        age: 38
+        employment_income: 20_000
+    tax_units:
+      tax_unit:
+        members: [person1]
+    households:
+      household:
+        members: [person1]
+        state_code: KY
+  output:
+    # With 20k income vs 15,060 FPG for 1 person in 2024, income/FPG ratio = 132.8%
+    # The rate scale: 130% -> 0.1, 133% -> 0
+    # Since 132.8% is between 130% and 133%, the rate is 0.1
+    ky_family_size_tax_credit_rate: 0.1

policyengine_us/tests/policy/contrib/states/de/dependent_credit_reform_test.yaml

@@ -0,0 +1,210 @@
+- name: DE dependent credit reform - restrict to children under 18
+  period: 2025
+  reforms: policyengine_us.reforms.states.de.dependent_credit.de_dependent_credit_reform.de_dependent_credit_reform
+  input:
+    gov.contrib.states.de.dependent_credit.in_effect: true
+    gov.contrib.states.de.dependent_credit.amount: 110
+    gov.contrib.states.de.dependent_credit.age_limit.in_effect: true
+    gov.contrib.states.de.dependent_credit.age_limit.threshold: 18
+    people:
+      parent:
+        age: 40
+        employment_income: 60_000
+      child1:
+        age: 16
+        is_tax_unit_dependent: true
+      child2:
+        age: 20
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [parent, child1, child2]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [parent, child1, child2]
+        state_name: DE
+  output:
+    # Personal credits (unaffected by dependent credit reform):
+    #   - 1 head (parent): $110
+    #   - 1 older dependent (child2, age 20, over age limit 18): $110
+    # Dependent credit (subject to phaseout):
+    #   - 1 eligible dependent (child1, age 16, under age limit 18): $110
+    # Total: $110 + $110 + $110 = $330
+    de_personal_credit: 330
+
+- name: DE dependent credit reform - restrict to children under 13
+  period: 2025
+  reforms: policyengine_us.reforms.states.de.dependent_credit.de_dependent_credit_reform.de_dependent_credit_reform
+  input:
+    gov.contrib.states.de.dependent_credit.in_effect: true
+    gov.contrib.states.de.dependent_credit.amount: 110
+    gov.contrib.states.de.dependent_credit.age_limit.in_effect: true
+    gov.contrib.states.de.dependent_credit.age_limit.threshold: 13
+    people:
+      parent:
+        age: 40
+        employment_income: 60_000
+      child1:
+        age: 10
+        is_tax_unit_dependent: true
+      child2:
+        age: 16
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [parent, child1, child2]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [parent, child1, child2]
+        state_name: DE
+  output:
+    # Personal credits (unaffected by dependent credit reform):
+    #   - 1 head (parent): $110
+    #   - 1 older dependent (child2, age 16, over age limit 13): $110
+    # Dependent credit (subject to phaseout):
+    #   - 1 eligible dependent (child1, age 10, under age limit 13): $110
+    # Total: $110 + $110 + $110 = $330
+    de_personal_credit: 330
+
+- name: DE dependent credit reform - AGI phaseout
+  period: 2025
+  reforms: policyengine_us.reforms.states.de.dependent_credit.de_dependent_credit_reform.de_dependent_credit_reform
+  input:
+    gov.contrib.states.de.dependent_credit.in_effect: true
+    gov.contrib.states.de.dependent_credit.amount: 110
+    gov.contrib.states.de.dependent_credit.phaseout.threshold.SINGLE: 100_000
+    gov.contrib.states.de.dependent_credit.phaseout.rate: 0.05
+    people:
+      parent:
+        age: 40
+        employment_income: 120_000
+      child1:
+        age: 10
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [parent, child1]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [parent, child1]
+        state_name: DE
+  output:
+    # Personal credits (unaffected by dependent credit reform):
+    #   - 1 head (parent): $110
+    # Dependent credit (subject to phaseout):
+    #   - 1 eligible dependent (child1, age 10): $110 before phaseout
+    #   - Phaseout: ($120,000 - $100,000) * 0.05 = $1,000
+    #   - Dependent credit after phaseout: max($110 - $1,000, 0) = $0
+    # Total: $110 + $0 = $110
+    de_personal_credit: 110
+
+- name: DE dependent credit reform - no age limit
+  period: 2025
+  reforms: policyengine_us.reforms.states.de.dependent_credit.de_dependent_credit_reform.de_dependent_credit_reform
+  input:
+    gov.contrib.states.de.dependent_credit.in_effect: true
+    gov.contrib.states.de.dependent_credit.amount: 110
+    gov.contrib.states.de.dependent_credit.age_limit.in_effect: false
+    people:
+      parent:
+        age: 40
+        employment_income: 60_000
+      child1:
+        age: 16
+        is_tax_unit_dependent: true
+      child2:
+        age: 25
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [parent, child1, child2]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [parent, child1, child2]
+        state_name: DE
+  output:
+    # Personal credits (unaffected by dependent credit reform):
+    #   - 1 head (parent): $110
+    # Dependent credit (no age limit, so all dependents are eligible):
+    #   - 2 eligible dependents (child1, age 16; child2, age 25): $110 * 2 = $220
+    # Total: $110 + $220 = $330
+    de_personal_credit: 330
+
+- name: DE dependent credit reform - married joint with phaseout
+  period: 2025
+  reforms: policyengine_us.reforms.states.de.dependent_credit.de_dependent_credit_reform.de_dependent_credit_reform
+  input:
+    gov.contrib.states.de.dependent_credit.in_effect: true
+    gov.contrib.states.de.dependent_credit.amount: 110
+    gov.contrib.states.de.dependent_credit.phaseout.threshold.JOINT: 150_000
+    gov.contrib.states.de.dependent_credit.phaseout.rate: 0.01
+    people:
+      head:
+        age: 40
+        employment_income: 160_000
+      spouse:
+        age: 38
+      child:
+        age: 5
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [head, spouse, child]
+        filing_status: JOINT
+    households:
+      household:
+        members: [head, spouse, child]
+        state_name: DE
+  output:
+    # Personal credits (unaffected by dependent credit reform):
+    #   - 1 head: $110
+    #   - 1 spouse: $110
+    # Dependent credit (subject to phaseout):
+    #   - 1 eligible dependent (child, age 5): $110 before phaseout
+    #   - Phaseout: ($160,000 - $150,000) * 0.01 = $100
+    #   - Dependent credit after phaseout: max($110 - $100, 0) = $10
+    # Total: $110 + $110 + $10 = $230
+    de_personal_credit: 230
+
+- name: DE dependent credit reform - married filing separately uses individual AGI
+  period: 2025
+  reforms: policyengine_us.reforms.states.de.dependent_credit.de_dependent_credit_reform.de_dependent_credit_reform
+  input:
+    gov.contrib.states.de.dependent_credit.in_effect: true
+    gov.contrib.states.de.dependent_credit.amount: 110
+    gov.contrib.states.de.dependent_credit.phaseout.threshold.JOINT: 100_000
+    gov.contrib.states.de.dependent_credit.phaseout.rate: 0.01
+    people:
+      head:
+        age: 40
+        employment_income: 80_000
+      spouse:
+        age: 38
+        employment_income: 80_000
+      child:
+        age: 5
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [head, spouse, child]
+        filing_status: JOINT
+    households:
+      household:
+        members: [head, spouse, child]
+        state_name: DE
+  output:
+    # de_files_separately = true (filing separately is more advantageous)
+    # Uses de_agi_indiv ($80,000 + $80,000 = $160,000) for phaseout
+    # Personal credits (unaffected by dependent credit reform):
+    #   - 1 head: $110
+    #   - 1 spouse: $110
+    # Dependent credit (subject to phaseout):
+    #   - 1 eligible dependent (child, age 5): $110 before phaseout
+    #   - Phaseout: ($160,000 - $100,000) * 0.01 = $600
+    #   - Dependent credit after phaseout: max($110 - $600, 0) = $0
+    # Total: $110 + $110 + $0 = $220
+    de_personal_credit: 220

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

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

policyengine_us/variables/gov/ed/is_federal_work_study_participant.py

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

policyengine_us/variables/gov/hhs/medicaid/costs/medicaid_group.py

@@ -12,10 +12,10 @@ class MedicaidGroup(Enum):
 class medicaid_group(Variable):
     """Maps fine-grained Medicaid categories to broader spending groups
     Precedence order (highest → lowest):
-    1. Disabled / SSI / medically‑needy → AGED_DISABLED
+    1. Disabled / SSI / medically-needy → AGED_DISABLED
     2. Pregnant                       → NON_EXPANSION_ADULT
     3. Parent                         → NON_EXPANSION_ADULT
-    4. Young adult (19–20)            → NON_EXPANSION_ADULT
+    4. Young adult (19-20)            → NON_EXPANSION_ADULT
     5. Expansion adult                → EXPANSION_ADULT
     6. Any child category             → CHILD
     """

policyengine_us/variables/gov/hhs/medicaid/receives_medicaid.py

@@ -0,0 +1,17 @@
+from policyengine_us.model_api import *
+
+
+class receives_medicaid(Variable):
+    value_type = bool
+    entity = Person
+    label = "Currently receives Medicaid"
+    definition_period = YEAR
+    documentation = """
+    Input variable indicating a person currently has Medicaid coverage.
+    Used to model continuous coverage for existing enrollees who may no
+    longer meet eligibility criteria under new rules (e.g., CA undocumented
+    immigrant enrollment freeze starting 2026).
+
+    This differs from medicaid_enrolled which is computed based on
+    eligibility and takeup rate.
+    """

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

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