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

policyengine_us/parameters/gov/states/wa/dshs/tanf/maximum_family_size.yaml

@@ -0,0 +1,14 @@
+description: Washington defines payment standards and income limits for family sizes up to this maximum under the Temporary Assistance for Needy Families program.
+
+values:
+  2024-01-01: 10
+
+metadata:
+  unit: person
+  period: year
+  label: Washington TANF maximum family size
+  reference:
+    - title: WAC 388-478-0020 - Payment standards for TANF, SFA, and RCA
+      href: https://app.leg.wa.gov/wac/default.aspx?cite=388-478-0020
+    - title: WAC 388-478-0035 - Maximum earned income limits for TANF, SFA, PWA, and RCA
+      href: https://app.leg.wa.gov/wac/default.aspx?cite=388-478-0035

policyengine_us/parameters/gov/states/wa/dshs/tanf/payment_standard/amount.yaml

@@ -0,0 +1,32 @@
+description: Washington provides this payment standard based on assistance unit size under the Temporary Assistance for Needy Families program.
+
+metadata:
+  unit: currency-USD
+  period: month
+  label: Washington TANF payment standard
+  breakdown:
+    - range(1, 11)
+  reference:
+    - title: WAC 388-478-0020 - Payment standards for TANF, SFA, and RCA
+      href: https://app.leg.wa.gov/wac/default.aspx?cite=388-478-0020
+
+1:
+  2024-01-01: 450
+2:
+  2024-01-01: 570
+3:
+  2024-01-01: 706
+4:
+  2024-01-01: 833
+5:
+  2024-01-01: 959
+6:
+  2024-01-01: 1_090
+7:
+  2024-01-01: 1_258
+8:
+  2024-01-01: 1_392
+9:
+  2024-01-01: 1_529
+10:
+  2024-01-01: 1_662

policyengine_us/parameters/gov/states/wa/dshs/tanf/payment_standard/maximum_amount.yaml

@@ -0,0 +1,12 @@
+description: Washington limits the grant payment to this amount under the Temporary Assistance for Needy Families program.
+
+values:
+  2024-01-01: 1_338
+
+metadata:
+  unit: currency-USD
+  period: month
+  label: Washington TANF maximum grant cap
+  reference:
+    - title: DSHS Eligibility A-Z Manual, Income - Effect of Income and Deductions on Eligibility
+      href: https://www.dshs.wa.gov/esa/income-table-contents/income-effect-income-and-deductions-eligibility-and-benefit-level

policyengine_us/parameters/gov/states/wa/dshs/tanf/resource_limit.yaml

@@ -0,0 +1,15 @@
+description: Washington limits the Temporary Assistance for Needy Families program to households with countable resources up to this amount.
+
+values:
+  2022-01-01: 6_000
+  2024-01-01: 12_000
+
+metadata:
+  unit: currency-USD
+  period: year
+  label: Washington TANF resource limit
+  reference:
+    - title: Washington TANF State Plan 2022, page 13 - $6,000 cash resource limit
+      href: https://workfirst.wa.gov/sites/default/files/public/TANF_stateplan_2022_final.pdf#page=13
+    - title: HB 1447 (2023 c 418) - Increased asset limit to $12,000 effective Feb 1, 2024
+      href: https://app.leg.wa.gov/billsummary?BillNumber=1447&Year=2023

policyengine_us/parameters/gov/territories/pr/tax/income/gradual_adjustment/adjustment_limit_basis.yaml

@@ -0,0 +1,12 @@
+description: Puerto Rico provides the following basis amount for the gradual adjustment limit.
+values: 
+  2024-01-01: 8_895
+metadata:
+  unit: currency-USD
+  period: year
+  label: Puerto Rico gradual adjustment limit basis
+  reference:
+    - title: Gov. of Puerto Rico Form 482.0 2024 
+      href: https://hacienda.pr.gov/sites/default/files/individuals_2024_rev._jul_12_24_9-30-24_informative.pdf#page=52
+    - title: P.R. Laws tit. 13, § 30061 (b)(5)(e)
+      href: https://bvirtualogp.pr.gov/ogp/Bvirtual/leyesreferencia/PDF/2-ingles/1-2011.pdf#page=32

policyengine_us/parameters/gov/territories/pr/tax/income/gradual_adjustment/exemption_rate.yaml

@@ -0,0 +1,13 @@
+description: Puerto Rico provides the following rate to reduce the total exemptions when calculating the gradual adjustment limit.
+values: 
+  2024-01-01: 0.33
+metadata:
+  unit: /1
+  period: year
+  label: Puerto Rico gradual adjustment rate for exemptions
+  # discrepancy between legal form and tax form for the exemptions rate
+  reference:
+    - title: Gov. of Puerto Rico Form 482.0 2024 
+      href: https://hacienda.pr.gov/sites/default/files/individuals_2024_rev._jul_12_24_9-30-24_informative.pdf#page=52
+    - title: P.R. Laws tit. 13, § 30061 (b)(5)(c)
+      href: https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1004/subchapter-a/30061/

policyengine_us/parameters/gov/territories/pr/tax/income/gradual_adjustment/rate.yaml

@@ -0,0 +1,12 @@
+description: Puerto Rico provides the following rate to reduce the taxable net income when calculating gradual adjustment. 
+values: 
+  2024-01-01: 0.05
+metadata:
+  unit: /1
+  period: year
+  label: Puerto Rico gradual adjustment rate for taxable net income
+  reference:
+    - title: Gov. of Puerto Rico Form 482.0 2024 
+      href: https://hacienda.pr.gov/sites/default/files/individuals_2024_rev._jul_12_24_9-30-24_informative.pdf#page=52
+    - title: P.R. Laws tit. 13, § 30061 (b)(1)-(4)
+      href: https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1004/subchapter-a/30061/

policyengine_us/parameters/gov/territories/pr/tax/income/gradual_adjustment/threshold.yaml

@@ -0,0 +1,13 @@
+description: Puerto Rico provides the following income amount as a threshold for the gradual adjustment amount.
+values: 
+  2024-01-01: 500_000
+metadata:
+  unit: currency-USD
+  period: year
+  label: Puerto Rico gradual adjustment amount income threshold
+  # discrepancy between legal form and tax form for the income threshold 
+  reference:
+    - title: Gov. of Puerto Rico Form 482.0 2024 
+      href: https://hacienda.pr.gov/sites/default/files/individuals_2024_rev._jul_12_24_9-30-24_informative.pdf#page=52
+    - title: P.R. Laws tit. 13, § 30061 (b)(4))
+      href: https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1004/subchapter-a/30061/

policyengine_us/parameters/gov/territories/pr/tax/income/regular_tax/percentage.yaml

@@ -0,0 +1,21 @@
+description: Puerto Rico taxes this percentage of total normal taxes, based on gross income.
+brackets:
+  - threshold: 
+      2024-01-01: 0
+    amount:
+      2024-01-01: 0.92
+  - threshold: 
+      2024-01-01: 100_001
+    amount:
+      2024-01-01: 0.95
+metadata:
+  amount_unit: /1
+  threshold_unit: currency-USD
+  type: single_amount
+  label: Puerto Rico regular tax percentage
+  period: year
+  reference:
+    - title: Gov. of Puerto Rico Form 482.0 2024 
+      href: https://hacienda.pr.gov/sites/default/files/individuals_2024_rev._jul_12_24_9-30-24_informative.pdf#page=3
+    - title: P.R. Laws tit. 13, § 30061 (c)
+      href: https://bvirtualogp.pr.gov/ogp/Bvirtual/leyesreferencia/PDF/2-ingles/1-2011.pdf#page=33

policyengine_us/parameters/gov/territories/pr/tax/income/taxable_income/deductions/sources.yaml

@@ -0,0 +1,18 @@
+description: Puerto Rico deductions from taxable income.
+values:
+  2023-01-01:
+    - pr_casualty_loss_deduction
+    - pr_charitable_deduction
+    - pr_medical_expense_deduction
+    - pr_mortgage_deduction
+    - pr_education_deduction
+    - pr_retirement_deduction
+metadata:
+  unit: list
+  period: year
+  label: Puerto Rico income deductions
+  reference:
+    - title: P.R. Laws tit. 13, § 30135 
+      href: https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1005/subchapter-c/30135/
+    - title: Gov. of Puerto Rico Individual Income Tax Return Form 482.0 4
+      href: https://hacienda.pr.gov/sites/default/files/individuals_2024_rev._jul_12_24_9-30-24_informative.pdf#page=4

policyengine_us/parameters/gov/territories/pr/tax/income/taxable_income/exemptions/sources.yaml

@@ -0,0 +1,15 @@
+description: Puerto Rico exemptions from taxable income.
+values:
+  2023-01-01:
+    - pr_personal_exemption
+    - pr_veteran_exemption
+    - pr_dependents_exemption
+metadata:
+  unit: list
+  period: year
+  label: Puerto Rico income exemptions
+  reference:
+    - title: P.R. Laws tit. 13, § 30138 (a)(1)-(2)
+      href: https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1005/subchapter-c/30138/
+    - title: Gov. of Puerto Rico Form 482.0 2024
+      href: https://hacienda.pr.gov/sites/default/files/individuals_2024_rev._jul_12_24_9-30-24_informative.pdf#page=2

policyengine_us/parameters/gov/usda/snap/student/child_age_limit/single_parent.yaml

@@ -0,0 +1,12 @@
+description: The Department of Agriculture provides the Supplemental Nutrition Assistance Program to students if they are single parents caring for a child below this age.
+
+values:
+  2005-01-01: 12
+
+metadata:
+  unit: year
+  period: year
+  label: SNAP student single parent child age threshold
+  reference:
+    - title: 7 U.S. Code § 2015 - Eligibility disqualifications (e)(8)
+      href: https://www.law.cornell.edu/uscode/text/7/2015#e

policyengine_us/parameters/gov/usda/snap/student/child_age_limit/two_parent.yaml

@@ -0,0 +1,12 @@
+description: The Department of Agriculture provides the Supplemental Nutrition Assistance Program to students if they are parents in two-parent households caring for a child below this age.
+
+values:
+  2005-01-01: 6
+
+metadata:
+  unit: year
+  period: year
+  label: SNAP student two-parent household child age threshold
+  reference:
+    - title: 7 U.S. Code § 2015 - Eligibility disqualifications (e)(5)(A)
+      href: https://www.law.cornell.edu/uscode/text/7/2015#e

policyengine_us/parameters/simulation/disabled_programs.yaml

@@ -6,5 +6,4 @@ values:
   - spm_unit_wic
 metadata:
   unit: list
-  name: disabled_programs
   label: Disabled programs

policyengine_us/reforms/local/ny/__init__.py

@@ -0,0 +1,4 @@
+from .mamdani_income_tax import (
+    create_nyc_mamdani_income_tax_reform,
+    nyc_mamdani_income_tax,
+)

policyengine_us/reforms/local/ny/mamdani_income_tax.py

@@ -0,0 +1,84 @@
+from policyengine_us.model_api import *
+from policyengine_core.periods import period as period_
+
+
+def create_nyc_mamdani_income_tax() -> Reform:
+    class nyc_mamdani_income_tax(Variable):
+        value_type = float
+        entity = Person
+        label = "Zohran Mamdani NYC income tax"
+        unit = USD
+        definition_period = YEAR
+        defined_for = "in_nyc"
+
+        def formula(person, period, parameters):
+            taxable_income = person.tax_unit("nyc_taxable_income", period)
+            p = parameters(period).gov.local.ny.mamdani_income_tax
+            return p.rate.calc(taxable_income)
+
+    class nyc_income_tax_before_credits(Variable):
+        value_type = float
+        entity = TaxUnit
+        label = "NYC income tax before credits"
+        unit = USD
+        definition_period = YEAR
+        defined_for = "in_nyc"
+
+        def formula(tax_unit, period, parameters):
+            taxable_income = tax_unit("nyc_taxable_income", period)
+            filing_status = tax_unit("filing_status", period)
+            filing_statuses = filing_status.possible_values
+            p = parameters(period).gov.local.ny.nyc.tax.income.rates
+            regular_tax = select(
+                [
+                    filing_status == filing_statuses.SINGLE,
+                    filing_status == filing_statuses.JOINT,
+                    filing_status == filing_statuses.HEAD_OF_HOUSEHOLD,
+                    filing_status == filing_statuses.SURVIVING_SPOUSE,
+                    filing_status == filing_statuses.SEPARATE,
+                ],
+                [
+                    p.single.calc(taxable_income),
+                    p.joint.calc(taxable_income),
+                    p.head_of_household.calc(taxable_income),
+                    p.surviving_spouse.calc(taxable_income),
+                    p.separate.calc(taxable_income),
+                ],
+            )
+            mamdani_tax = add(tax_unit, period, ["nyc_mamdani_income_tax"])
+            return regular_tax + mamdani_tax
+
+    class reform(Reform):
+        def apply(self):
+            self.update_variable(nyc_mamdani_income_tax)
+            self.update_variable(nyc_income_tax_before_credits)
+
+    return reform
+
+
+def create_nyc_mamdani_income_tax_reform(
+    parameters, period, bypass: bool = False
+):
+    if bypass:
+        return create_nyc_mamdani_income_tax()
+
+    p = parameters.gov.local.ny.mamdani_income_tax
+
+    reform_active = False
+    current_period = period_(period)
+
+    for i in range(5):
+        if p(current_period).in_effect:
+            reform_active = True
+            break
+        current_period = current_period.offset(1, "year")
+
+    if reform_active:
+        return create_nyc_mamdani_income_tax()
+    else:
+        return None
+
+
+nyc_mamdani_income_tax = create_nyc_mamdani_income_tax_reform(
+    None, None, bypass=True
+)

policyengine_us/reforms/reforms.py

@@ -101,6 +101,12 @@ from .reconciliation import (
 from .states.mi.surtax import (
     create_mi_surtax_reform,
 )
+from .local.ny.mamdani_income_tax import (
+    create_nyc_mamdani_income_tax_reform,
+)
+from .states.ut import (
+    create_ut_refundable_eitc_reform,
+)
 from .additional_tax_bracket import (
     create_additional_tax_bracket_reform,
 )
@@ -115,6 +121,9 @@ from .states.ri.ctc.ri_ctc_reform import create_ri_ctc_reform
 from .states.ri.exemption.ri_exemption_reform import (
     create_ri_exemption_reform_fn,
 )
+from .states.de.dependent_credit.de_dependent_credit_reform import (
+    create_de_dependent_credit_reform_fn,
+)
 from .aca import (
     create_aca_ptc_additional_bracket_reform,
     create_aca_ptc_simplified_bracket_reform,
@@ -250,6 +259,12 @@ def create_structural_reforms_from_parameters(parameters, period):
     )
     mi_surtax = create_mi_surtax_reform(parameters, period)
 
+    nyc_mamdani_income_tax = create_nyc_mamdani_income_tax_reform(
+        parameters, period
+    )
+
+    ut_refundable_eitc = create_ut_refundable_eitc_reform(parameters, period)
+
     american_worker_rebate_act = create_american_worker_rebate_act_reform(
         parameters, period
     )
@@ -264,6 +279,9 @@ def create_structural_reforms_from_parameters(parameters, period):
     )
     ri_ctc = create_ri_ctc_reform(parameters, period)
     ri_exemption = create_ri_exemption_reform_fn(parameters, period)
+    de_dependent_credit = create_de_dependent_credit_reform_fn(
+        parameters, period
+    )
     aca_ptc_additional_bracket = create_aca_ptc_additional_bracket_reform(
         parameters, period
     )
@@ -316,6 +334,8 @@ def create_structural_reforms_from_parameters(parameters, period):
         reconciled_ssn_for_llc_and_aoc,
         ctc_additional_bracket,
         mi_surtax,
+        nyc_mamdani_income_tax,
+        ut_refundable_eitc,
         additional_tax_bracket,
         american_worker_rebate_act,
         ctc_per_child_phase_out,
@@ -323,6 +343,7 @@ def create_structural_reforms_from_parameters(parameters, period):
         ctc_minimum_refundable_amount,
         ri_ctc,
         ri_exemption,
+        de_dependent_credit,
         aca_ptc_additional_bracket,
         aca_ptc_simplified_bracket,
     ]

policyengine_us/reforms/state_dependent_exemptions/repeal_state_dependent_exemptions.py

@@ -420,7 +420,7 @@ def create_repeal_state_dependent_exemptions() -> Reform:
             income = tax_unit("ky_modified_agi", period)
             fpg = parameters(period).gov.hhs.fpg
             # This will be CONTIGUOUS_US for Kentucky.
-            state_group = tax_unit.household("state_group", period)
+            state_group = tax_unit.household("state_group_str", period)
             p1 = fpg.first_person[state_group]
             padd = fpg.additional_person[state_group]
             family_size = tax_unit("head_spouse_count", period)

policyengine_us/reforms/states/de/__init__.py

@@ -0,0 +1,3 @@
+from .dependent_credit.de_dependent_credit_reform import (
+    create_de_dependent_credit_reform_fn,
+)

policyengine_us/reforms/states/de/dependent_credit/de_dependent_credit_reform.py

@@ -0,0 +1,165 @@
+from policyengine_us.model_api import *
+from policyengine_core.periods import period as period_
+from policyengine_core.periods import instant
+
+
+def create_de_dependent_credit_reform() -> Reform:
+    class de_eligible_dependents_count(Variable):
+        value_type = int
+        entity = TaxUnit
+        label = "Delaware eligible dependents count"
+        definition_period = YEAR
+        defined_for = StateCode.DE
+
+        def formula(tax_unit, period, parameters):
+            p = parameters(period).gov.contrib.states.de.dependent_credit
+
+            person = tax_unit.members
+            age = person("age", period)
+            is_dependent = person("is_tax_unit_dependent", period)
+
+            # Apply age limit if in effect
+            if p.age_limit.in_effect:
+                age_threshold = p.age_limit.threshold
+                eligible_dependents = is_dependent & (age < age_threshold)
+            else:
+                eligible_dependents = is_dependent
+
+            return tax_unit.sum(eligible_dependents)
+
+    class de_dependent_credit_maximum(Variable):
+        value_type = float
+        entity = TaxUnit
+        label = "Delaware dependent credit maximum before phaseout"
+        unit = USD
+        definition_period = YEAR
+        defined_for = StateCode.DE
+
+        def formula(tax_unit, period, parameters):
+            p = parameters(period).gov.contrib.states.de.dependent_credit
+
+            dependents_count = tax_unit("de_eligible_dependents_count", period)
+            return dependents_count * p.amount
+
+    class de_dependent_credit_phaseout(Variable):
+        value_type = float
+        entity = TaxUnit
+        label = "Delaware dependent credit phaseout amount"
+        unit = USD
+        definition_period = YEAR
+        defined_for = StateCode.DE
+
+        def formula(tax_unit, period, parameters):
+            p = parameters(period).gov.contrib.states.de.dependent_credit
+
+            filing_status = tax_unit("filing_status", period)
+            files_separately = tax_unit("de_files_separately", period)
+            agi_indiv = add(tax_unit, period, ["de_agi_indiv"])
+            agi_joint = add(tax_unit, period, ["de_agi_joint"])
+            agi = where(files_separately, agi_indiv, agi_joint)
+
+            threshold = p.phaseout.threshold[filing_status]
+            excess_income = max_(agi - threshold, 0)
+            return excess_income * p.phaseout.rate
+
+    class de_dependent_credit(Variable):
+        value_type = float
+        entity = TaxUnit
+        label = "Delaware dependent credit"
+        unit = USD
+        definition_period = YEAR
+        defined_for = StateCode.DE
+
+        def formula(tax_unit, period, parameters):
+
+            maximum = tax_unit("de_dependent_credit_maximum", period)
+            phaseout = tax_unit("de_dependent_credit_phaseout", period)
+
+            return max_(maximum - phaseout, 0)
+
+    class de_older_dependents_count(Variable):
+        value_type = float
+        entity = TaxUnit
+        label = "Delaware older dependents count"
+        unit = USD
+        definition_period = YEAR
+        defined_for = StateCode.DE
+
+        def formula(tax_unit, period, parameters):
+            person = tax_unit.members
+            is_dependent = person("is_tax_unit_dependent", period)
+            total_dependents = tax_unit.sum(is_dependent)
+            eligible_dependent_credit = tax_unit(
+                "de_eligible_dependents_count", period
+            )
+            return max_(0, total_dependents - eligible_dependent_credit)
+
+    class de_personal_credit(Variable):
+        value_type = float
+        entity = TaxUnit
+        label = "Delaware personal credit"
+        unit = USD
+        definition_period = YEAR
+        defined_for = StateCode.DE
+
+        def formula(tax_unit, period, parameters):
+            p_base = parameters(
+                period
+            ).gov.states.de.tax.income.credits.personal_credits
+
+            # Calculate personal credit base amount (head + spouse + older dependents)
+            filing_status = tax_unit("filing_status", period)
+            older_dependents = tax_unit("de_older_dependents_count", period)
+            personal_count = (
+                where(
+                    filing_status == filing_status.possible_values.JOINT,
+                    2,
+                    1,
+                )
+                + older_dependents
+            )
+            personal_credit_amount = personal_count * p_base.personal
+
+            # Add dependent credit (has its own phase-out logic)
+            dependent_credit_amount = tax_unit("de_dependent_credit", period)
+
+            return personal_credit_amount + dependent_credit_amount
+
+    class reform(Reform):
+        def apply(self):
+            self.update_variable(de_eligible_dependents_count)
+            self.update_variable(de_dependent_credit_maximum)
+            self.update_variable(de_dependent_credit_phaseout)
+            self.update_variable(de_dependent_credit)
+            self.update_variable(de_older_dependents_count)
+            self.update_variable(de_personal_credit)
+
+    return reform
+
+
+def create_de_dependent_credit_reform_fn(
+    parameters, period, bypass: bool = False
+):
+    if bypass:
+        return create_de_dependent_credit_reform()
+
+    p = parameters.gov.contrib.states.de.dependent_credit
+
+    reform_active = False
+    current_period = period_(period)
+
+    for i in range(5):
+        if p(current_period).in_effect:
+            reform_active = True
+            break
+        current_period = current_period.offset(1, "year")
+
+    if reform_active:
+        return create_de_dependent_credit_reform()
+    else:
+        return None
+
+
+de_dependent_credit_reform = create_de_dependent_credit_reform_fn(
+    None, None, bypass=True
+)

policyengine_us/reforms/states/ut/__init__.py

@@ -0,0 +1,3 @@
+from .ut_refundable_eitc import (
+    create_ut_refundable_eitc_reform,
+)