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

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

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

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

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

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

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

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

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

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

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

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

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

policyengine_us/variables/gov/irs/income/taxable_income/deductions/qualified_business_income_deduction/qbid_amount.py

@@ -4,14 +4,13 @@ from policyengine_us.model_api import *
 class qbid_amount(Variable):
     value_type = float
     entity = Person
-    label = (
-        "Per-cap qualified business income deduction amount for each person"
-    )
+    label = "Per-person qualified business income deduction amount"
     unit = USD
     definition_period = YEAR
     reference = (
-        "https://www.law.cornell.edu/uscode/text/26/199A#b_1"
-        "https://www.irs.gov/pub/irs-prior/p535--2018.pdf"
+        "https://www.law.cornell.edu/uscode/text/26/199A#b_1",
+        "https://www.irs.gov/pub/irs-prior/p535--2018.pdf",
+        "https://www.irs.gov/pub/irs-pdf/f8995.pdf",
     )
 
     def formula(person, period, parameters):
@@ -53,4 +52,15 @@ class qbid_amount(Variable):
         )
         line26 = max_(0, adj_qbid_max - reduction)
         line12 = where(adj_cap < adj_qbid_max, line26, 0)
-        return max_(line11, line12)  # Worksheet 12-A, line 13
+        # QBI component (Worksheet 12-A, line 13 / Form 8995 Line 5)
+        qbi_component = max_(line11, line12)
+
+        # REIT/PTP component (Form 8995 Lines 6-9)
+        # Per §199A(b)(1)(B), qualified REIT dividends and qualified PTP income
+        # receive a 20% deduction WITHOUT W-2 wage or UBIA limitations
+        reit_ptp_income = person("qualified_reit_and_ptp_income", period)
+        reit_ptp_component = p.max.reit_ptp_rate * max_(0, reit_ptp_income)
+
+        # Total QBID = QBI component + REIT/PTP component
+        # (Form 8995 Line 10: Add lines 5 and 9)
+        return qbi_component + reit_ptp_component

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

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

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

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

policyengine_us/variables/gov/states/ca/chhs/is_ca_medicaid_immigration_status_eligible.py

@@ -4,15 +4,36 @@ from policyengine_us.model_api import *
 class is_ca_medicaid_immigration_status_eligible(Variable):
     value_type = bool
     entity = Person
-    label = "Eligible for California state-funded Medicaid regardless of immigration status"
+    label = "Eligible for California Medi-Cal without satisfactory immigration status"
     definition_period = YEAR
-    reference = [
+    reference = (
         "https://california.public.law/codes/welfare_and_institutions_code_section_14007.8",
-    ]
+    )
+    documentation = """
+    California Welfare and Institutions Code Section 14007.8 provides
+    state-funded Medi-Cal to individuals without satisfactory immigration
+    status based on age brackets. Starting January 1, 2026, new enrollments
+    for adults 19+ are frozen, but existing enrollees retain coverage.
+    """
     defined_for = StateCode.CA
 
     def formula(person, period, parameters):
         p = parameters(period).gov.states.ca.chhs
         age = person("age", period)
         pregnant = person("is_pregnant", period)
-        return p.eligible_regardless_of_immigration_status.calc(age) | pregnant
+        # Standard eligibility based on age or pregnancy
+        standard_eligible = (
+            p.eligible_regardless_of_immigration_status.calc(age) | pregnant
+        )
+        # Continuous coverage only applies after enrollment freeze
+        if p.medi_cal_enrollment_freeze.in_effect:
+            receives_medicaid = person("receives_medicaid", period)
+            # Section 14007.8 is specifically for undocumented immigrants
+            immigration_status = person("immigration_status", period)
+            undocumented = (
+                immigration_status
+                == immigration_status.possible_values.UNDOCUMENTED
+            )
+            continuous_coverage = receives_medicaid & undocumented
+            return standard_eligible | continuous_coverage
+        return standard_eligible

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

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

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

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

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

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

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

@@ -15,7 +15,7 @@ class co_care_worker_credit_eligible(Variable):
         joint = tax_unit("tax_unit_is_joint", period)
         agi = tax_unit("adjusted_gross_income", period)
         income_limit = where(
-            joint, p.income_limit.joint, p.income_limit.single
+            joint, p.income_limit.joint, p.income_limit.non_joint
         )
         income_eligible = agi <= income_limit
         eligible_care_worker_present = (

policyengine_us/variables/gov/states/il/dhs/aabd/eligibility/il_aabd_immigration_status_eligible_person.py

@@ -18,6 +18,6 @@ class il_aabd_immigration_status_eligible_person(Variable):
         immigration_status_str = immigration_status.decode_to_str()
         has_qualifying_status = np.isin(
             immigration_status_str,
-            p.qualified_noncitizen_status,
+            p.qualified_noncitizen_statuses,
         )
         return has_qualifying_status | is_citizen

policyengine_us/variables/gov/states/il/dhs/tanf/eligibility/il_tanf_immigration_status_eligible_person.py

@@ -15,7 +15,7 @@ class il_tanf_immigration_status_eligible_person(Variable):
         immigration_status_str = immigration_status.decode_to_str()
         has_qualifying_status = np.isin(
             immigration_status_str,
-            p.qualified_noncitizen_status,
+            p.qualified_noncitizen_statuses,
         )
         is_citizen = (
             immigration_status == immigration_status.possible_values.CITIZEN

policyengine_us/variables/gov/states/il/hfs/bcc/eligibility/il_bcc_age_eligible.py

@@ -0,0 +1,15 @@
+from policyengine_us.model_api import *
+
+
+class il_bcc_age_eligible(Variable):
+    value_type = bool
+    entity = Person
+    label = "Illinois Health Benefits for Persons with Breast or Cervical Cancer age eligible"
+    definition_period = YEAR
+    reference = ("https://www.dhs.state.il.us/page.aspx?item=33528",)
+    defined_for = StateCode.IL
+
+    def formula(person, period, parameters):
+        p = parameters(period).gov.states.il.hfs.bcc.eligibility
+        age = person("age", period)
+        return age < p.age

policyengine_us/variables/gov/states/il/hfs/bcc/eligibility/il_bcc_eligible.py

@@ -0,0 +1,27 @@
+from policyengine_us.model_api import *
+
+
+class il_bcc_eligible(Variable):
+    value_type = bool
+    entity = Person
+    label = "Illinois Health Benefits for Persons with Breast or Cervical Cancer eligible"
+    definition_period = YEAR
+    reference = (
+        "https://www.dhs.state.il.us/page.aspx?item=33528",
+        "https://www.dhs.state.il.us/page.aspx?item=33527",
+    )
+    defined_for = StateCode.IL
+
+    def formula(person, period, parameters):
+        is_female = person("is_female", period)
+        age_eligible = person("il_bcc_age_eligible", period)
+        immigration_eligible = person(
+            "il_hfs_immigration_status_eligible", period
+        )
+        insurance_eligible = person("il_bcc_insurance_eligible", period)
+        return (
+            is_female
+            & age_eligible
+            & immigration_eligible
+            & insurance_eligible
+        )

policyengine_us/variables/gov/states/il/hfs/bcc/eligibility/il_bcc_insurance_eligible.py

@@ -0,0 +1,29 @@
+from policyengine_us.model_api import *
+
+
+class il_bcc_insurance_eligible(Variable):
+    value_type = bool
+    entity = Person
+    label = "Illinois BCC insurance eligible"
+    definition_period = YEAR
+    reference = (
+        "https://www.dhs.state.il.us/page.aspx?item=33528",
+        "https://www.ilga.gov/legislation/ilcs/documents/030500050K5-2.htm",
+    )
+    defined_for = StateCode.IL
+
+    def formula(person, period, parameters):
+        # Per PM 06-20-02, persons are eligible if they are "uninsured".
+        # A person is NOT uninsured (thus ineligible) if they have:
+        # - Medicaid eligibility through another pathway
+        # - Health coverage that would pay for cancer treatment
+        #
+        # Exceptions that still qualify as "uninsured":
+        # - Coverage with limited benefits
+        # - Coverage where lifetime cap has been met/exceeded
+        # - Coverage that excludes cancer treatment
+        # - Indian Health Service coverage only
+        on_medicaid = person("receives_medicaid", period)
+        has_qualifying_coverage = person("has_bcc_qualifying_coverage", period)
+        has_disqualifying_coverage = on_medicaid | has_qualifying_coverage
+        return ~has_disqualifying_coverage

policyengine_us/variables/gov/states/il/hfs/fpp/eligibility/il_fpp_eligible.py

@@ -0,0 +1,40 @@
+from policyengine_us.model_api import *
+
+
+class il_fpp_eligible(Variable):
+    value_type = bool
+    entity = Person
+    label = "Illinois Family Planning Program eligible"
+    definition_period = YEAR
+    reference = (
+        "https://www.dhs.state.il.us/page.aspx?item=146077",
+        "https://hfs.illinois.gov/medicalclients/familyplanning.html",
+        "https://www.ilga.gov/agencies/JCAR/EntirePart?titlepart=07700635",
+    )
+    defined_for = StateCode.IL
+
+    def formula(person, period, parameters):
+        # Note: Illinois has two Family Planning programs:
+        # 1. Family Planning Presumptive Eligibility (FPPE) - temporary
+        #    coverage, does NOT require citizenship/immigration status
+        # 2. Ongoing Family Planning Program - 1 year coverage, REQUIRES
+        #    US citizenship or qualified immigrant status
+        # This variable models the ongoing program. The only eligibility
+        # difference between the two is the immigration requirement.
+
+        income_eligible = person("il_fpp_income_eligible", period)
+        # Must NOT be pregnant (pregnant individuals should apply for
+        # maternal health programs instead)
+        not_pregnant = ~person("is_pregnant", period)
+        # Use shared IL HFS immigration status check
+        immigration_eligible = person(
+            "il_hfs_immigration_status_eligible", period
+        )
+        # Cannot be enrolled in other non-spenddown full medical coverage
+        not_on_medicaid = ~person("is_medicaid_eligible", period)
+        return (
+            income_eligible
+            & not_pregnant
+            & immigration_eligible
+            & not_on_medicaid
+        )

policyengine_us/variables/gov/states/il/hfs/fpp/eligibility/il_fpp_income_eligible.py

@@ -0,0 +1,18 @@
+from policyengine_us.model_api import *
+
+
+class il_fpp_income_eligible(Variable):
+    value_type = bool
+    entity = Person
+    label = "Illinois Family Planning Program income eligible"
+    definition_period = YEAR
+    reference = (
+        "https://www.dhs.state.il.us/page.aspx?item=146077",
+        "https://hfs.illinois.gov/medicalclients/familyplanning.html",
+    )
+    defined_for = StateCode.IL
+
+    def formula(person, period, parameters):
+        p = parameters(period).gov.states.il.hfs.fpp.eligibility
+        income_level = person("il_fpp_income_level", period)
+        return income_level <= p.income_limit

policyengine_us/variables/gov/states/il/hfs/fpp/il_fpp_income_level.py

@@ -0,0 +1,29 @@
+from policyengine_us.model_api import *
+from policyengine_us.variables.gov.hhs.tax_unit_fpg import fpg
+
+
+class il_fpp_income_level(Variable):
+    value_type = float
+    entity = Person
+    label = "Illinois Family Planning Program income level"
+    unit = "/1"
+    definition_period = YEAR
+    reference = (
+        "https://www.dhs.state.il.us/page.aspx?item=146077",
+        "https://hfs.illinois.gov/medicalclients/familyplanning.html",
+    )
+    defined_for = StateCode.IL
+
+    def formula(person, period, parameters):
+        # Only the applicant's income is counted (not household income)
+        income = person("adjusted_gross_income_person", period)
+
+        # Fixed household size of 2 per IL FPP policy
+        p = parameters(period).gov.states.il.hfs.fpp.eligibility
+
+        # Calculate FPG using fixed household size
+        state_group = person.household("state_group_str", period)
+        fpp_fpg = fpg(p.household_size, state_group, period, parameters)
+
+        # Return income as fraction of FPL
+        return income / fpp_fpg

policyengine_us/variables/gov/states/il/hfs/hbwd/asset/il_hbwd_countable_assets.py

@@ -0,0 +1,34 @@
+from policyengine_us.model_api import *
+
+
+class il_hbwd_countable_assets(Variable):
+    value_type = float
+    unit = USD
+    entity = Person
+    label = "Illinois Health Benefits for Workers with Disabilities countable assets"
+    definition_period = MONTH
+    reference = (
+        "https://www.law.cornell.edu/regulations/illinois/Ill-Admin-Code-tit-89-SS-120.381",
+        "https://www.law.cornell.edu/regulations/illinois/Ill-Admin-Code-tit-89-SS-120.510",
+        "https://hfs.illinois.gov/medicalprograms/hbwd/eligibility.html",
+    )
+    defined_for = StateCode.IL
+
+    def formula(person, period, parameters):
+        # HBWD exempt assets per § 120.381:
+        # - Primary residence (homestead)
+        # - Personal effects and household goods
+        # - One vehicle (full exemption if essential, $4,500 if not)
+        # - Life insurance ≤$1,500
+        # - Burial resources
+        # - Retirement accounts inaccessible before age 59.5
+        # - Medical savings accounts (26 USC 220)
+        # Currently only implementing vehicle exemption
+        # § 120.381 and § 113.141 have identical vehicle exemption rules,
+        # so using AABD vehicle calculation
+        cash_assets = person.spm_unit("spm_unit_cash_assets", period.this_year)
+        vehicle_value = person.spm_unit(
+            "il_aabd_countable_vehicle_value", period
+        )
+        # TODO: Implement homestead, retirement account, burial, and other exemptions
+        return cash_assets + vehicle_value

policyengine_us/variables/gov/states/il/hfs/hbwd/eligibility/il_hbwd_age_eligible.py

@@ -0,0 +1,20 @@
+from policyengine_us.model_api import *
+
+
+class il_hbwd_age_eligible(Variable):
+    value_type = bool
+    entity = Person
+    label = (
+        "Illinois Health Benefits for Workers with Disabilities age eligible"
+    )
+    definition_period = MONTH
+    reference = (
+        "https://www.law.cornell.edu/regulations/illinois/Ill-Admin-Code-tit-89-SS-120.510",
+        "https://hfs.illinois.gov/medicalprograms/hbwd/eligibility.html",
+    )
+    defined_for = StateCode.IL
+
+    def formula(person, period, parameters):
+        p = parameters(period).gov.states.il.hfs.hbwd.eligibility
+        age = person("monthly_age", period)
+        return p.age.calc(age)

policyengine_us/variables/gov/states/il/hfs/hbwd/eligibility/il_hbwd_asset_eligible.py

@@ -0,0 +1,21 @@
+from policyengine_us.model_api import *
+
+
+class il_hbwd_asset_eligible(Variable):
+    value_type = bool
+    entity = Person
+    label = (
+        "Illinois Health Benefits for Workers with Disabilities asset eligible"
+    )
+    definition_period = MONTH
+    reference = (
+        "https://www.law.cornell.edu/regulations/illinois/Ill-Admin-Code-tit-89-SS-120.510",
+        "https://hfs.illinois.gov/medicalprograms/hbwd/eligibility.html",
+    )
+    defined_for = StateCode.IL
+
+    def formula(person, period, parameters):
+        p = parameters(period).gov.states.il.hfs.hbwd.eligibility
+        # Check countable assets against $25,000 limit
+        countable_assets = person("il_hbwd_countable_assets", period)
+        return countable_assets <= p.asset.limit

policyengine_us/variables/gov/states/il/hfs/hbwd/eligibility/il_hbwd_disability_eligible.py

@@ -0,0 +1,20 @@
+from policyengine_us.model_api import *
+
+
+class il_hbwd_disability_eligible(Variable):
+    value_type = bool
+    entity = Person
+    label = "Illinois Health Benefits for Workers with Disabilities disability eligible"
+    definition_period = MONTH
+    reference = (
+        "https://www.law.cornell.edu/regulations/illinois/Ill-Admin-Code-tit-89-SS-120.510",
+        "https://hfs.illinois.gov/medicalprograms/hbwd/eligibility.html",
+    )
+    defined_for = StateCode.IL
+
+    def formula(person, period, parameters):
+        # Must meet Social Security Administration's definition of disability
+        is_ssi_disabled = person("is_ssi_disabled", period)
+        # Or currently receiving SSDI
+        receives_ssdi = person("social_security_disability", period) > 0
+        return is_ssi_disabled | receives_ssdi