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 +1,31 @@
1
+ from policyengine_us.model_api import *
2
+
3
+
4
+ class wa_tanf_income_eligible(Variable):
5
+ value_type = bool
6
+ entity = SPMUnit
7
+ label = "Washington TANF income eligible"
8
+ definition_period = MONTH
9
+ reference = (
10
+ "https://app.leg.wa.gov/wac/default.aspx?cite=388-478-0035",
11
+ "https://app.leg.wa.gov/wac/default.aspx?cite=388-450-0170",
12
+ )
13
+ defined_for = StateCode.WA
14
+
15
+ def formula(spm_unit, period, parameters):
16
+ # Get gross earned income from federal TANF variable
17
+ gross_earned = add(spm_unit, period, ["tanf_gross_earned_income"])
18
+
19
+ # Get maximum earned income limits by family size
20
+ # Per WAC 388-478-0035, these limits "include the $500 family
21
+ # earnings deduction" in their calculation
22
+ p = parameters(period).gov.states.wa.dshs.tanf
23
+
24
+ # Get household size, capped at maximum for which limits are defined
25
+ size = spm_unit("spm_unit_size", period)
26
+ size_capped = min_(size, p.maximum_family_size)
27
+
28
+ # Gross earned income must be at or below the limit
29
+ # Note: Unlike some states, WA tests GROSS income (not countable)
30
+ # against published limits that already factor in the $500 disregard
31
+ return gross_earned <= p.income.limit[size_capped]
@@ -0,0 +1,33 @@
1
+ from policyengine_us.model_api import *
2
+
3
+
4
+ class wa_tanf_countable_earned_income(Variable):
5
+ value_type = float
6
+ entity = SPMUnit
7
+ label = "Washington TANF countable earned income"
8
+ unit = USD
9
+ definition_period = MONTH
10
+ reference = "https://app.leg.wa.gov/wac/default.aspx?cite=388-450-0170"
11
+ defined_for = StateCode.WA
12
+
13
+ def formula(spm_unit, period, parameters):
14
+ # Get gross earned income from federal TANF variable
15
+ gross_earned = add(spm_unit, period, ["tanf_gross_earned_income"])
16
+
17
+ # Apply earned income disregard per WAC 388-450-0170:
18
+ # "We start by deducting the first $500 of the total household's
19
+ # earned income. We then subtract 50% of the remaining monthly
20
+ # gross earned income."
21
+ p = parameters(
22
+ period
23
+ ).gov.states.wa.dshs.tanf.income.deductions.earned_income_disregard
24
+
25
+ # Step 1: Deduct flat $500 family earnings disregard
26
+ remainder = max_(gross_earned - p.amount, 0)
27
+
28
+ # Step 2: Subtract (disregard) 50% of remaining income
29
+ # Per WAC 388-450-0170(3): "subtract 50% of the remaining...income"
30
+ amount_disregarded = remainder * p.percentage_disregarded
31
+
32
+ # Countable earned income = remainder - amount disregarded
33
+ return remainder - amount_disregarded
@@ -0,0 +1,16 @@
1
+ from policyengine_us.model_api import *
2
+
3
+
4
+ class wa_tanf_countable_income(Variable):
5
+ value_type = float
6
+ entity = SPMUnit
7
+ label = "Washington TANF countable income"
8
+ unit = USD
9
+ definition_period = MONTH
10
+ reference = "https://app.leg.wa.gov/wac/default.aspx?cite=388-450-0165"
11
+ defined_for = StateCode.WA
12
+
13
+ adds = [
14
+ "wa_tanf_countable_earned_income",
15
+ "tanf_gross_unearned_income",
16
+ ]
@@ -0,0 +1,34 @@
1
+ from policyengine_us.model_api import *
2
+
3
+
4
+ class wa_tanf(Variable):
5
+ value_type = float
6
+ entity = SPMUnit
7
+ label = "Washington Temporary Assistance for Needy Families (TANF)"
8
+ unit = USD
9
+ definition_period = MONTH
10
+ reference = (
11
+ "https://app.leg.wa.gov/wac/default.aspx?cite=388-478-0020",
12
+ "https://app.leg.wa.gov/wac/default.aspx?cite=388-450-0165",
13
+ )
14
+ defined_for = "wa_tanf_eligible"
15
+
16
+ def formula(spm_unit, period, parameters):
17
+ # Get payment standard based on assistance unit size
18
+ payment_standard = spm_unit("wa_tanf_payment_standard", period)
19
+
20
+ # Get countable income (after all disregards and deductions)
21
+ countable_income = spm_unit("wa_tanf_countable_income", period)
22
+
23
+ # Calculate benefit per WAC 388-450-0165:
24
+ # "The department calculates the amount of your cash assistance
25
+ # by subtracting your AU's countable income from the applicable
26
+ # payment standard."
27
+ grant_before_cap = max_(payment_standard - countable_income, 0)
28
+
29
+ # Apply maximum grant cap (unique to Washington)
30
+ # Per DSHS manual, grants cannot exceed $1,338
31
+ # regardless of family size (affects families of 8+)
32
+ p = parameters(period).gov.states.wa.dshs.tanf.payment_standard
33
+
34
+ return min_(grant_before_cap, p.maximum_amount)
@@ -6,9 +6,10 @@ class wa_tanf_resources_eligible(Variable):
6
6
  entity = SPMUnit
7
7
  label = "Washington TANF resources eligible"
8
8
  definition_period = YEAR
9
+ reference = "https://app.leg.wa.gov/wac/default.aspx?cite=388-470-0005"
9
10
  defined_for = StateCode.WA
10
11
 
11
12
  def formula(spm_unit, period, parameters):
12
- p = parameters(period).gov.states.wa.dshs.tanf.eligibility.resources
13
+ p = parameters(period).gov.states.wa.dshs.tanf
13
14
  countable_resources = spm_unit("wa_tanf_countable_resources", period)
14
- return countable_resources <= p.limit
15
+ return countable_resources <= p.resource_limit
@@ -16,7 +16,7 @@ class wv_low_income_family_tax_credit_fpg(Variable):
16
16
 
17
17
  # max family size limit
18
18
  n = tax_unit("tax_unit_size", period)
19
- state_group = tax_unit.household("state_group", period)
19
+ state_group = tax_unit.household("state_group_str", period)
20
20
 
21
21
  p_fpg = parameters(period).gov.hhs.fpg
22
22
  p1 = p_fpg.first_person[state_group]
@@ -0,0 +1,23 @@
1
+ from policyengine_us.model_api import *
2
+
3
+
4
+ class pr_gradual_adjustment_amount(Variable):
5
+ value_type = float
6
+ entity = TaxUnit
7
+ label = "Puerto Rico gradual adjustment amount"
8
+ documentation = (
9
+ "An additional amount added to tax amount for high income filers."
10
+ )
11
+ unit = USD
12
+ definition_period = YEAR
13
+ defined_for = "pr_gradual_adjustment_eligible"
14
+ reference = "https://hacienda.pr.gov/sites/default/files/individuals_2024_rev._jul_12_24_9-30-24_informative.pdf#page=3"
15
+
16
+ def formula(tax_unit, period, parameters):
17
+ p = parameters(period).gov.territories.pr.tax.income.gradual_adjustment
18
+ net_taxable_income = tax_unit("pr_net_taxable_income", period)
19
+ amount = (net_taxable_income - p.threshold) * p.rate
20
+ exemptions = tax_unit("pr_exemptions", period)
21
+ limit = p.adjustment_limit_basis + p.exemption_rate * exemptions
22
+
23
+ return min_(amount, limit)
@@ -0,0 +1,16 @@
1
+ from policyengine_us.model_api import *
2
+
3
+
4
+ class pr_gradual_adjustment_eligible(Variable):
5
+ value_type = bool
6
+ entity = TaxUnit
7
+ label = "Puerto Rico gradual adjustment eligibility"
8
+ definition_period = YEAR
9
+ defined_for = StateCode.PR
10
+ reference = "https://hacienda.pr.gov/sites/default/files/individuals_2024_rev._jul_12_24_9-30-24_informative.pdf#page=3"
11
+
12
+ def formula(tax_unit, period, parameters):
13
+ p = parameters(period).gov.territories.pr.tax.income.gradual_adjustment
14
+ net_taxable_income = tax_unit("pr_net_taxable_income", period)
15
+
16
+ return net_taxable_income > p.threshold
@@ -8,4 +8,14 @@ class pr_agi(Variable):
8
8
  unit = USD
9
9
  definition_period = YEAR
10
10
  defined_for = StateCode.PR
11
- reference = "https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1005/subchapter-a/30103/"
11
+ reference = (
12
+ "https://hacienda.pr.gov/sites/default/files/individuals_2024_rev._jul_12_24_9-30-24_informative.pdf#page=2",
13
+ "https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1005/subchapter-a/30103/",
14
+ )
15
+
16
+ # Discrepancy: legal code defines Puerto Rico AGI as gross income minus deductions and exemptions, among other items
17
+ def formula(tax_unit, period, parameters):
18
+ # person = tax_unit.members
19
+ total_income = add(tax_unit, period, ["pr_gross_income"])
20
+ alimony_paid = add(tax_unit, period, ["alimony_expense"])
21
+ return max_(0, total_income - alimony_paid)
@@ -8,4 +8,14 @@ class pr_agi_person(Variable):
8
8
  unit = USD
9
9
  definition_period = YEAR
10
10
  defined_for = StateCode.PR
11
- reference = "https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1005/subchapter-a/30103/"
11
+ reference = (
12
+ "https://hacienda.pr.gov/sites/default/files/individuals_2024_rev._jul_12_24_9-30-24_informative.pdf#page=2",
13
+ "https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1005/subchapter-a/30103/",
14
+ )
15
+
16
+ def formula(person, period, parameters):
17
+ filing_status = person.tax_unit("filing_status", period)
18
+ filing_statuses = filing_status.possible_values
19
+ agi_taxunit = person.tax_unit("pr_agi", period)
20
+ frac = where(filing_status == filing_statuses.JOINT, 0.5, 1.0)
21
+ return agi_taxunit * frac
@@ -9,3 +9,12 @@ class pr_regular_tax_before_credits(Variable):
9
9
  definition_period = YEAR
10
10
  defined_for = StateCode.PR
11
11
  reference = "https://hacienda.pr.gov/sites/default/files/inst_individuals_2023.pdf#page=19"
12
+
13
+ def formula(tax_unit, period, parameters):
14
+ p = parameters(period).gov.territories.pr.tax.income.regular_tax
15
+ gross_income = tax_unit("pr_gross_income", period)
16
+ total_normal_tax = add(
17
+ tax_unit, period, ["pr_normal_tax", "pr_gradual_adjustment_amount"]
18
+ )
19
+
20
+ return total_normal_tax * p.percentage.calc(gross_income)
@@ -0,0 +1,13 @@
1
+ from policyengine_us.model_api import *
2
+
3
+
4
+ class pr_deductions(Variable):
5
+ value_type = float
6
+ entity = TaxUnit
7
+ label = "Puerto Rico deductions"
8
+ unit = USD
9
+ reference = "https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1005/subchapter-c/30135/"
10
+ definition_period = YEAR
11
+ defined_for = StateCode.PR
12
+
13
+ adds = "gov.territories.pr.tax.income.taxable_income.deductions.sources"
@@ -0,0 +1,13 @@
1
+ from policyengine_us.model_api import *
2
+
3
+
4
+ class pr_exemptions(Variable):
5
+ value_type = float
6
+ entity = TaxUnit
7
+ label = "Puerto Rico exemptions"
8
+ definition_period = YEAR
9
+ unit = USD
10
+ reference = "https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1005/subchapter-c/30138/"
11
+ defined_for = StateCode.PR
12
+
13
+ adds = "gov.territories.pr.tax.income.taxable_income.exemptions.sources"
@@ -9,3 +9,9 @@ class pr_net_taxable_income(Variable):
9
9
  unit = USD
10
10
  definition_period = YEAR
11
11
  defined_for = StateCode.PR
12
+
13
+ def formula(tax_unit, period, parameters):
14
+ agi = tax_unit("pr_agi", period)
15
+ exemptions = tax_unit("pr_exemptions", period)
16
+ deductions = tax_unit("pr_deductions", period)
17
+ return max_(0, agi - exemptions - deductions)
@@ -0,0 +1,17 @@
1
+ from policyengine_us.model_api import *
2
+
3
+
4
+ class is_snap_higher_ed_student(Variable):
5
+ value_type = bool
6
+ entity = Person
7
+ label = "Is a higher education student for SNAP purposes"
8
+ definition_period = YEAR
9
+ reference = "https://www.law.cornell.edu/uscode/text/7/2015#e"
10
+
11
+ def formula(person, period, parameters):
12
+ # Students enrolled at least half-time in higher education
13
+ # The statute covers half-time or more enrollment
14
+ is_full_time_student = person("is_full_time_college_student", period)
15
+ is_part_time_student = person("is_part_time_college_student", period)
16
+
17
+ return is_full_time_student | is_part_time_student
@@ -5,24 +5,56 @@ class is_snap_ineligible_student(Variable):
5
5
  value_type = bool
6
6
  entity = Person
7
7
  label = "Is an ineligible student for SNAP"
8
- documentation = "Whether this person is an ineligible student for SNAP and can not be counted towards the household size"
9
8
  definition_period = YEAR
10
- reference = "https://www.law.cornell.edu/uscode/text/7/2015"
9
+ reference = "https://www.law.cornell.edu/uscode/text/7/2015#e"
11
10
 
12
11
  def formula(person, period, parameters):
13
- student = person(
14
- "is_full_time_student", period
15
- ) # part-time students should also count
12
+ # Base rule: Students enrolled at least half-time in higher education
13
+ # are ineligible (K-12 students are not affected by this rule)
14
+ is_higher_ed_student = person("is_snap_higher_ed_student", period)
15
+
16
+ # Eight statutory exceptions that make students eligible:
17
+
18
+ # Exception 1: Under 18 or age 50 or older
16
19
  age = person("age", period)
17
20
  p = parameters(period).gov.usda.snap.student
18
- age_eligible = p.age_threshold.calc(age)
19
- disabled = person("is_disabled", period)
20
- hours_worked = person("weekly_hours_worked_before_lsr", period)
21
- hours_eligible = hours_worked >= p.working_hours_threshold
22
- # The parental status applies to children under 6 (under 12
23
- # if no care available)
24
- # Single parents with children under 12 are also eligible
25
- is_parent = person("is_parent", period)
26
- return student & ~(
27
- age_eligible | disabled | hours_eligible | is_parent
21
+ meets_age_exception = p.age_threshold.calc(age)
22
+
23
+ # Exception 2: Not physically or mentally fit (disabled)
24
+ meets_disability_exception = person("is_disabled", period)
25
+
26
+ # Exception 3: Assignment through workforce/employment programs
27
+ # (WIOA, career/technical ed, remedial/basic education)
28
+ # Not modeled
29
+
30
+ # Exception 4: Employed at least 20 hours per week or work-study
31
+ meets_work_hours_exception = person(
32
+ "meets_snap_work_exception", period
28
33
  )
34
+
35
+ # Exception 5: Parent with responsibility for dependent child under 6,
36
+ # or child 6-11 when adequate child care is not available
37
+ # Exception 8: Single parent enrolled full-time with responsibility
38
+ # for dependent child under 12
39
+ # (Exceptions 5 and 8 are implemented together)
40
+ meets_parent_exception = person("meets_snap_parent_exception", period)
41
+
42
+ # Exception 6: Receiving TANF benefits (part A of title IV)
43
+ tanf = person("tanf_person", period)
44
+ receives_tanf = tanf > 0
45
+
46
+ # Exception 7: Enrolled as result of participation in work incentive
47
+ # program under title IV (TANF work programs) or successor programs
48
+ # Not modeled
49
+
50
+ # Student is INELIGIBLE if they are a higher ed student AND
51
+ # they do NOT meet ANY of the eight exceptions
52
+ meets_any_exception = (
53
+ meets_age_exception
54
+ | meets_disability_exception
55
+ | meets_work_hours_exception
56
+ | meets_parent_exception
57
+ | receives_tanf
58
+ )
59
+
60
+ return is_higher_ed_student & ~meets_any_exception
@@ -0,0 +1,42 @@
1
+ from policyengine_us.model_api import *
2
+
3
+
4
+ class meets_snap_parent_exception(Variable):
5
+ value_type = bool
6
+ entity = Person
7
+ label = "Meets SNAP student parent exception"
8
+ definition_period = YEAR
9
+ reference = (
10
+ "https://www.law.cornell.edu/uscode/text/7/2015#e_5, "
11
+ "https://www.law.cornell.edu/uscode/text/7/2015#e_8"
12
+ )
13
+
14
+ def formula(person, period, parameters):
15
+ # Exception 5: Parent with responsibility for dependent child under 6,
16
+ # Or child 6-11 when adequate child care is not available (not modeled)
17
+ # Exception 8: Single parent enrolled full-time with responsibility
18
+ # for dependent child under 12
19
+ is_parent = person("is_tax_unit_head_or_spouse", period)
20
+ spm_unit = person.spm_unit
21
+ parent_count = spm_unit.sum(is_parent)
22
+
23
+ # Check if there are children in the household under the age thresholds
24
+ p = parameters(period).gov.usda.snap.student.child_age_limit
25
+ household_member_ages = spm_unit.members("age", period)
26
+ has_child_under_two_parent_limit = spm_unit.any(
27
+ household_member_ages < p.two_parent
28
+ )
29
+ has_child_under_single_parent_limit = spm_unit.any(
30
+ household_member_ages < p.single_parent
31
+ )
32
+
33
+ # Two-parent households need child under 6
34
+ # Single parent households need child under 12, enrolled full-time
35
+ is_full_time_student = person("is_full_time_college_student", period)
36
+ parent_exception_requirement = where(
37
+ parent_count > 1,
38
+ has_child_under_two_parent_limit,
39
+ has_child_under_single_parent_limit & is_full_time_student,
40
+ )
41
+
42
+ return is_parent & parent_exception_requirement
@@ -0,0 +1,22 @@
1
+ from policyengine_us.model_api import *
2
+
3
+
4
+ class meets_snap_work_exception(Variable):
5
+ value_type = bool
6
+ entity = Person
7
+ label = "Meets SNAP student work exception"
8
+ definition_period = YEAR
9
+ reference = "https://www.law.cornell.edu/uscode/text/7/2015#e_4"
10
+
11
+ def formula(person, period, parameters):
12
+ # Exception 4: Employed at least 20 hours per week or work-study
13
+ hours_worked = person("weekly_hours_worked_before_lsr", period)
14
+ p = parameters(period).gov.usda.snap.student
15
+ meets_hours_requirement = hours_worked >= p.working_hours_threshold
16
+
17
+ # Or participating in federal/state work-study
18
+ participates_in_work_study = person(
19
+ "is_federal_work_study_participant", period
20
+ )
21
+
22
+ return meets_hours_requirement | participates_in_work_study
@@ -7,7 +7,18 @@ class snap_countable_earner(Variable):
7
7
  label = "Countable income earner"
8
8
  documentation = "Whether this person's earned income is counted for SNAP"
9
9
  definition_period = MONTH
10
- reference = "https://www.law.cornell.edu/uscode/text/7/2014"
10
+ reference = (
11
+ "https://www.law.cornell.edu/uscode/text/7/2014, "
12
+ "https://www.law.cornell.edu/cfr/text/7/273.9#c_3"
13
+ )
11
14
 
12
15
  def formula(person, period, parameters):
13
- return ~person("snap_excluded_child_earner", period)
16
+ # Children in K-12 have income excluded
17
+ is_excluded_child = person("snap_excluded_child_earner", period)
18
+
19
+ # Federal Work Study participants have income excluded
20
+ is_work_study_participant = person(
21
+ "is_federal_work_study_participant", period.this_year
22
+ )
23
+
24
+ return ~(is_excluded_child | is_work_study_participant)
@@ -10,21 +10,14 @@ class is_wic_at_nutritional_risk(Variable):
10
10
  reference = "https://www.law.cornell.edu/uscode/text/42/1786#b_8"
11
11
 
12
12
  def formula(person, period, parameters):
13
- # Assign households WIC nutritional risk status probabilistically in microsimulation.
13
+ # Assign nutritional risk status probabilistically in microsimulation.
14
+ # Nutritional risk is a health assessment independent of income per § 1786(b)(8).
14
15
  # Assume all meet qualification in individual simulation.
15
16
  if person.simulation.dataset is not None:
16
17
  wic_reported = person("receives_wic", period)
17
- meets_income_test = person.spm_unit(
18
- "meets_wic_income_test", period
19
- )
20
- meets_categorical_test = person(
21
- "meets_wic_categorical_eligibility", period
22
- )
23
18
  category = person("wic_category", period)
24
19
  risk = parameters(period).gov.usda.wic.nutritional_risk
25
- imputed_risk = (random(person) < risk[category]) & (
26
- meets_income_test | meets_categorical_test
27
- )
20
+ imputed_risk = random(person) < risk[category]
28
21
  return wic_reported | imputed_risk
29
22
  else:
30
23
  return True
@@ -15,4 +15,13 @@ class is_wic_eligible(Variable):
15
15
  "meets_wic_categorical_eligibility", period
16
16
  )
17
17
  nutritional_risk = person("is_wic_at_nutritional_risk", period)
18
- return (meets_income_test | meets_categorical_test) & nutritional_risk
18
+ # Must be in a valid WIC demographic category per 42 U.S.C. § 1786(d)(1)
19
+ wic_category = person("wic_category", period)
20
+ demographic_eligible = (
21
+ wic_category != wic_category.possible_values.NONE
22
+ )
23
+ return (
24
+ demographic_eligible
25
+ & (meets_income_test | meets_categorical_test)
26
+ & nutritional_risk
27
+ )
@@ -22,8 +22,11 @@ class state_group(Variable):
22
22
  def formula(household, period, parameters):
23
23
  NON_CONTIGUOUS_STATES = ("AK", "HI", "GU", "PR", "VI")
24
24
  state_code = household("state_code", period).decode_to_str()
25
- return where(
26
- np.isin(state_code, NON_CONTIGUOUS_STATES),
27
- StateGroup.encode(state_code).decode(),
28
- StateGroup.CONTIGUOUS_US,
29
- )
25
+ is_non_contiguous = np.isin(state_code, NON_CONTIGUOUS_STATES)
26
+ encoded = np.empty(state_code.shape, dtype=object)
27
+ encoded[:] = StateGroup.CONTIGUOUS_US
28
+ if is_non_contiguous.any():
29
+ encoded[is_non_contiguous] = StateGroup.encode(
30
+ state_code[is_non_contiguous]
31
+ ).decode()
32
+ return encoded
@@ -0,0 +1,9 @@
1
+ from policyengine_us.model_api import *
2
+
3
+
4
+ class is_part_time_college_student(Variable):
5
+ value_type = bool
6
+ entity = Person
7
+ label = "Is a part-time college student"
8
+ documentation = "Enrolled at least half-time but less than full-time in an institution of higher education"
9
+ definition_period = YEAR
@@ -0,0 +1,16 @@
1
+ from policyengine_us.model_api import *
2
+
3
+
4
+ class has_bcc_qualifying_coverage(Variable):
5
+ value_type = bool
6
+ entity = Person
7
+ label = "Has health coverage that qualifies for breast/cervical cancer treatment"
8
+ definition_period = YEAR
9
+ reference = "https://www.dhs.state.il.us/page.aspx?item=33528"
10
+ # Per PM 06-20-02, a person is considered "uninsured" for BCC purposes
11
+ # unless they have coverage that would pay for cancer treatment.
12
+ # The following do NOT count as qualifying coverage:
13
+ # - Coverage with limited benefits
14
+ # - Coverage where lifetime cap has been met/exceeded
15
+ # - Coverage that excludes cancer treatment
16
+ # - Indian Health Service coverage only
@@ -6,7 +6,7 @@ class qualified_reit_and_ptp_income(Variable):
6
6
  entity = Person
7
7
  label = "REIT and PTP Income"
8
8
  unit = USD
9
- documentation = "REIT and Publically Traded Partnership Income. Part of the QBID calclulation."
9
+ documentation = "REIT and Publicly Traded Partnership Income. Part of the QBID calculation."
10
10
  definition_period = YEAR
11
11
  reference = "https://www.law.cornell.edu/uscode/text/26/1#h_11"
12
12
  uprating = "calibration.gov.irs.soi.qualified_dividend_income"
@@ -0,0 +1,17 @@
1
+ from policyengine_us.model_api import *
2
+
3
+
4
+ class SPMUnitTenureType(Enum):
5
+ OWNER_WITH_MORTGAGE = "owner with mortgage"
6
+ OWNER_WITHOUT_MORTGAGE = "owner without mortgage"
7
+ RENTER = "renter"
8
+
9
+
10
+ class spm_unit_tenure_type(Variable):
11
+ value_type = Enum
12
+ entity = SPMUnit
13
+ possible_values = SPMUnitTenureType
14
+ default_value = SPMUnitTenureType.RENTER
15
+ label = "SPM unit tenure type"
16
+ documentation = "Maps to Census SPM_TENMORTSTATUS codes: 1=owner with mortgage, 2=owner without mortgage, 3=renter"
17
+ definition_period = YEAR
@@ -1,6 +1,6 @@
1
1
  Metadata-Version: 2.4
2
2
  Name: policyengine-us
3
- Version: 1.439.0
3
+ Version: 1.458.0
4
4
  Summary: Add your description here.
5
5
  Author-email: PolicyEngine <hello@policyengine.org>
6
6
  License-File: LICENSE
@@ -15,7 +15,7 @@ Classifier: Programming Language :: Python :: 3.13
15
15
  Classifier: Topic :: Scientific/Engineering :: Information Analysis
16
16
  Requires-Python: <3.14,>=3.10
17
17
  Requires-Dist: microdf-python>=1.0.0
18
- Requires-Dist: policyengine-core>=3.19.0
18
+ Requires-Dist: policyengine-core>=3.23.0
19
19
  Requires-Dist: tqdm>=4.67.1
20
20
  Provides-Extra: dev
21
21
  Requires-Dist: build>=1.2.2.post1; extra == 'dev'