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

policyengine_us/reforms/states/ut/ut_refundable_eitc.py

@@ -0,0 +1,118 @@
+from policyengine_us.model_api import *
+from policyengine_core.periods import period as period_
+
+
+def create_ut_refundable_eitc() -> Reform:
+    class ut_has_qualifying_child_for_refundable_eitc(Variable):
+        value_type = bool
+        entity = TaxUnit
+        label = "Utah tax unit has qualifying child for refundable EITC"
+        defined_for = StateCode.UT
+        definition_period = YEAR
+
+        def formula(tax_unit, period, parameters):
+            person = tax_unit.members
+            p = parameters(period).gov.contrib.states.ut.eitc
+            age = person("age", period)
+            is_dependent = person("is_tax_unit_dependent", period)
+            is_qualifying_child = (age <= p.max_age) & is_dependent
+            return tax_unit.any(is_qualifying_child)
+
+    class ut_refundable_eitc(Variable):
+        value_type = float
+        entity = TaxUnit
+        label = "Utah refundable EITC"
+        unit = USD
+        definition_period = YEAR
+        defined_for = "ut_has_qualifying_child_for_refundable_eitc"
+
+        adds = ["ut_eitc"]
+
+    class ut_eitc(Variable):
+        value_type = float
+        entity = TaxUnit
+        label = "Utah Earned Income Tax Credit"
+        unit = USD
+        documentation = "This credit is a fraction of the federal EITC."
+        definition_period = YEAR
+        defined_for = StateCode.UT
+        reference = "https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1044.html?v=C59-10-S1044_2022050420220504"
+
+        def formula(tax_unit, period, parameters):
+            p = parameters(
+                period
+            ).gov.states.ut.tax.income.credits.earned_income
+            federal_eitc = tax_unit("eitc", period)
+            return p.rate * federal_eitc
+
+    class ut_non_refundable_eitc(Variable):
+        value_type = float
+        entity = TaxUnit
+        label = "Utah non-refundable EITC"
+        unit = USD
+        definition_period = YEAR
+        defined_for = StateCode.UT
+
+        adds = ["ut_eitc"]
+        subtracts = ["ut_refundable_eitc"]
+
+    class ut_non_refundable_credits(Variable):
+        value_type = float
+        entity = TaxUnit
+        label = "Utah non-refundable tax credits"
+        unit = USD
+        definition_period = YEAR
+        defined_for = StateCode.UT
+
+        adds = [
+            "ut_non_refundable_eitc",
+            "ut_retirement_credit",
+            "ut_ss_benefits_credit",
+            "ut_at_home_parent_credit",
+            "ut_ctc",
+        ]
+
+    class ut_refundable_credits(Variable):
+        value_type = float
+        entity = TaxUnit
+        label = "Utah refundable credits"
+        unit = USD
+        definition_period = YEAR
+        defined_for = StateCode.UT
+
+        adds = ["ut_refundable_eitc"]
+
+    class reform(Reform):
+        def apply(self):
+            self.update_variable(ut_has_qualifying_child_for_refundable_eitc)
+            self.update_variable(ut_refundable_eitc)
+            self.update_variable(ut_non_refundable_eitc)
+            self.update_variable(ut_eitc)
+            self.update_variable(ut_non_refundable_credits)
+            self.update_variable(ut_refundable_credits)
+
+    return reform
+
+
+def create_ut_refundable_eitc_reform(parameters, period, bypass: bool = False):
+    if bypass:
+        return create_ut_refundable_eitc()
+
+    p = parameters.gov.contrib.states.ut.eitc
+
+    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_ut_refundable_eitc()
+    else:
+        return None
+
+
+ut_refundable_eitc = create_ut_refundable_eitc_reform(None, None, bypass=True)

policyengine_us/tests/policy/baseline/gov/hhs/medicaid/medicaid_enrolled.yaml

@@ -0,0 +1,105 @@
+# Integration tests for medicaid_enrolled variable
+# Tests compare CA undocumented immigrant eligibility before/after 2026 rule change
+# Existing enrollees retain coverage by setting receives_medicaid: true as input
+
+- name: Case 1, undocumented adult in CA 2026 existing enrollee retains coverage.
+  period: 2026
+  input:
+    people:
+      person1:
+        age: 35
+        employment_income: 15_000
+        immigration_status: UNDOCUMENTED
+        receives_medicaid: true
+    tax_units:
+      tax_unit:
+        members: [person1]
+    spm_units:
+      spm_unit:
+        members: [person1]
+    households:
+      household:
+        members: [person1]
+        state_code: CA
+  output:
+    # Existing enrollees retain coverage via continuous coverage provision
+    # receives_medicaid: true signals this person was enrolled before the freeze
+    receives_medicaid: [true]
+    is_ca_medicaid_immigration_status_eligible: [true]
+    is_medicaid_eligible: [true]
+    medicaid_enrolled: [true]
+    medicaid: [6_439.11]
+
+- name: Case 2, undocumented adult in CA 2024 enrolled and eligible.
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 35
+        employment_income: 15_000
+        immigration_status: UNDOCUMENTED
+        receives_medicaid: true
+    tax_units:
+      tax_unit:
+        members: [person1]
+    spm_units:
+      spm_unit:
+        members: [person1]
+    households:
+      household:
+        members: [person1]
+        state_code: CA
+  output:
+    # In 2024, undocumented adults age 26-49 are eligible in CA
+    is_medicaid_eligible: [true]
+
+- name: Case 3, undocumented adult in CA 2026 not existing enrollee.
+  period: 2026
+  input:
+    people:
+      person1:
+        age: 35
+        employment_income: 15_000
+        immigration_status: UNDOCUMENTED
+        # receives_medicaid defaults to false - new applicant blocked by freeze
+    tax_units:
+      tax_unit:
+        members: [person1]
+    spm_units:
+      spm_unit:
+        members: [person1]
+    households:
+      household:
+        members: [person1]
+        state_code: CA
+  output:
+    # New applicants are blocked by the 2026 enrollment freeze
+    receives_medicaid: [false]
+    is_ca_medicaid_immigration_status_eligible: [false]
+    is_medicaid_eligible: [false]
+    medicaid_enrolled: [false]
+
+- name: Case 4, undocumented adult in CA 2025 computed enrollment.
+  period: 2025
+  input:
+    people:
+      person1:
+        age: 35
+        employment_income: 15_000
+        immigration_status: UNDOCUMENTED
+        # receives_medicaid not set - using computed enrollment
+    tax_units:
+      tax_unit:
+        members: [person1]
+    spm_units:
+      spm_unit:
+        members: [person1]
+    households:
+      household:
+        members: [person1]
+        state_code: CA
+  output:
+    # In 2025, undocumented adults are still eligible in CA
+    is_medicaid_eligible: [true]
+    medicaid_enrolled: [true]
+    takes_up_medicaid_if_eligible: [true]

policyengine_us/tests/policy/baseline/gov/hhs/medicare/costs/medicare_cost.yaml

@@ -0,0 +1,65 @@
+- name: unit test 1 - enrolled, premium-free Part A
+  period: 2025
+  input:
+    age: 65
+    is_medicare_eligible: true
+    medicare_enrolled: true
+    medicare_quarters_of_coverage: 40
+    adjusted_gross_income:
+      2023: 50_000  # IRMAA uses income from 2 years prior
+    tax_exempt_interest_income:
+      2023: 0
+  output:
+    medicare_cost: 12_280  # $14,500 spending - $2,220 Part B premium (2025)
+
+- name: unit test 2 - enrolled, pays full Part A premium
+  period: 2025
+  input:
+    age: 65
+    is_medicare_eligible: true
+    medicare_enrolled: true
+    medicare_quarters_of_coverage: 20
+    adjusted_gross_income:
+      2023: 50_000  # IRMAA uses income from 2 years prior
+    tax_exempt_interest_income:
+      2023: 0
+  output:
+    medicare_cost: 6_064  # $14,500 - $6,216 Part A - $2,220 Part B (2025)
+
+- name: unit test 3 - enrolled with IRMAA
+  period: 2025
+  input:
+    age: 65
+    is_medicare_eligible: true
+    medicare_enrolled: true
+    medicare_quarters_of_coverage: 40
+    adjusted_gross_income:
+      2023: 500_000  # IRMAA uses income from 2 years prior
+    tax_exempt_interest_income:
+      2023: 0
+    filing_status: SINGLE
+  output:
+    medicare_cost: 6_953.2  # $14,500 - $7,546.80 Part B with IRMAA (2025)
+
+- name: unit test 4 - eligible but not enrolled
+  period: 2025
+  input:
+    age: 65
+    is_medicare_eligible: true
+    medicare_enrolled: false
+  output:
+    medicare_cost: 0
+
+- name: unit test 5 - 2021 data, premium-free
+  period: 2021
+  input:
+    age: 70
+    is_medicare_eligible: true
+    medicare_enrolled: true
+    medicare_quarters_of_coverage: 40
+    adjusted_gross_income:
+      2019: 50_000  # IRMAA uses income from 2 years prior
+    tax_exempt_interest_income:
+      2019: 0
+  output:
+    medicare_cost: 9_298  # $11,080 - $1,782 Part B (2021: $148.50*12)

policyengine_us/tests/policy/baseline/gov/hhs/medicare/eligibility/base_part_a_premium.yaml

@@ -0,0 +1,35 @@
+- name: unit test 1 - premium-free Part A (40+ quarters)
+  period: 2025
+  input:
+    age: 65
+    is_medicare_eligible: true
+    medicare_quarters_of_coverage: 40
+  output:
+    base_part_a_premium: 0  # Premium-free with 40+ quarters
+
+- name: unit test 2 - reduced premium (30-39 quarters)
+  period: 2025
+  input:
+    age: 65
+    is_medicare_eligible: true
+    medicare_quarters_of_coverage: 35
+  output:
+    base_part_a_premium: 3_420  # $285 * 12 months
+
+- name: unit test 3 - full premium (<30 quarters)
+  period: 2025
+  input:
+    age: 65
+    is_medicare_eligible: true
+    medicare_quarters_of_coverage: 20
+  output:
+    base_part_a_premium: 6_216  # $518 * 12 months
+
+- name: unit test 4 - not Medicare eligible
+  period: 2025
+  input:
+    age: 65
+    is_medicare_eligible: false
+    medicare_quarters_of_coverage: 40
+  output:
+    base_part_a_premium: 0

policyengine_us/tests/policy/baseline/gov/hhs/medicare/eligibility/base_part_b_premium.yaml

@@ -0,0 +1,15 @@
+- name: unit test 1 - eligible 
+  period: 2025
+  input:
+    age: 65
+    is_medicare_eligible: true
+  output:
+    base_part_b_premium: 2_220  # $185 * 12 months
+
+- name: unit test 2 - not eligible 
+  period: 2025
+  input:
+    age: 65
+    is_medicare_eligible: false
+  output:
+    base_part_b_premium: 0

policyengine_us/tests/policy/baseline/gov/hhs/medicare/eligibility/income_adjusted_part_b_premium.yaml

@@ -0,0 +1,77 @@
+- name: unit test 1 - surviving spouse, no extra premium
+  period: 2025
+  input:
+    age: 65
+    filing_status: SURVIVING_SPOUSE
+    adjusted_gross_income:
+      2023: 80_000  # IRMAA uses income from 2 years prior
+    tax_exempt_interest_income:
+      2023: 0
+    is_medicare_eligible: true
+  output:
+    income_adjusted_part_b_premium: 2_220  # $185 * 12 months
+
+- name: unit test 2 -  married, extra premium
+  period: 2025
+  input:
+    age: 65
+    filing_status: JOINT
+    adjusted_gross_income:
+      2023: 266_001  # IRMAA uses income from 2 years prior
+    tax_exempt_interest_income:
+      2023: 0
+    is_medicare_eligible: true
+  output:
+    income_adjusted_part_b_premium: 4_440  # $370 * 12 months
+
+- name: unit test 3 -  single, extra premium
+  period: 2025
+  input:
+    age: 65
+    filing_status: SINGLE
+    adjusted_gross_income:
+      2023: 500_000  # IRMAA uses income from 2 years prior
+    tax_exempt_interest_income:
+      2023: 0
+    is_medicare_eligible: true
+  output:
+    income_adjusted_part_b_premium: 7_546.8  # $628.90 * 12 months
+
+- name: unit test 4 - HOH,  extra premium
+  period: 2025
+  input:
+    age: 65
+    filing_status: SURVIVING_SPOUSE
+    adjusted_gross_income:
+      2023: 106_002  # IRMAA uses income from 2 years prior
+    tax_exempt_interest_income:
+      2023: 0
+    is_medicare_eligible: true
+  output:
+    income_adjusted_part_b_premium: 3_108  # $259 * 12 months
+
+- name: unit test 5 -  married, no extra premium
+  period: 2025
+  input:
+    age: 65
+    filing_status: JOINT
+    adjusted_gross_income:
+      2023: 200_000  # IRMAA uses income from 2 years prior
+    tax_exempt_interest_income:
+      2023: 0
+    is_medicare_eligible: true
+  output:
+    income_adjusted_part_b_premium: 2_220  # $185 * 12 months
+
+- name: unit test 6 -  married, extra premium, rich
+  period: 2025
+  input:
+    age: 65
+    filing_status: JOINT
+    adjusted_gross_income:
+      2023: 1_000_000  # IRMAA uses income from 2 years prior
+    tax_exempt_interest_income:
+      2023: 0
+    is_medicare_eligible: true
+  output:
+    income_adjusted_part_b_premium: 7_546.8  # $628.90 * 12 months

policyengine_us/tests/policy/baseline/gov/irs/income/taxable_income/deductions/qbid/qbid_amount.yaml

@@ -27,12 +27,14 @@
     w2_wages_from_qualified_business: 8_000
     unadjusted_basis_qualified_property: 50_000
     taxable_income_less_qbid: 400_100
+    qualified_reit_and_ptp_income: 1_000
     business_is_sstb: False
     filing_status: JOINT
   output:
-    # Calculation: QBI component is $8,800. REIT component is 0.20 * 1k = $200.
-    # Total = $8,800
-    qbid_amount: 8_800
+    # Calculation: QBI component is $8,800 (same as Entity 1).
+    # REIT/PTP component = 0.20 * 1k = $200.
+    # Total = $8,800 + $200 = $9,000.
+    qbid_amount: 9_000
 
 - name: Non-SSTB above phase-in range (Entity 2 from Appendix A)
   period: 2022
@@ -127,3 +129,73 @@
     # The final taxable income cap (at 24k) is applied at the
     # tax-unit level, outside the scope of this business-level function.
     qbid_amount: 40_000
+
+# REIT/PTP Income Tests - Form 8995 Lines 6-9
+# REIT/PTP income gets 20% deduction WITHOUT W-2 wage or UBIA limitations
+
+- name: REIT/PTP only - no QBI (Form 8995 simplified path)
+  period: 2022
+  input:
+    qualified_business_income: 0
+    w2_wages_from_qualified_business: 0
+    unadjusted_basis_qualified_property: 0
+    taxable_income_less_qbid: 100_000
+    qualified_reit_and_ptp_income: 10_000
+    business_is_sstb: False
+    filing_status: SINGLE
+  output:
+    # No QBI, so QBI component = $0.
+    # REIT/PTP component = 0.20 * 10k = $2,000.
+    # Total = $2,000.
+    qbid_amount: 2_000
+
+- name: REIT/PTP with SSTB - REIT/PTP not affected by SSTB phase-out
+  period: 2022
+  input:
+    qualified_business_income: 110_000
+    w2_wages_from_qualified_business: 60_000
+    unadjusted_basis_qualified_property: 6_000
+    taxable_income_less_qbid: 460_100
+    qualified_reit_and_ptp_income: 50_000
+    business_is_sstb: True
+    filing_status: JOINT
+  output:
+    # SSTB above phase-in range, so QBI component = $0 (fully phased out).
+    # REIT/PTP is NOT subject to SSTB rules, so:
+    # REIT/PTP component = 0.20 * 50k = $10,000.
+    # Total = $0 + $10,000 = $10,000.
+    qbid_amount: 10_000
+
+- name: REIT/PTP above wage limitation - no wage cap applies
+  period: 2022
+  input:
+    qualified_business_income: 0
+    w2_wages_from_qualified_business: 0
+    unadjusted_basis_qualified_property: 0
+    taxable_income_less_qbid: 500_000
+    qualified_reit_and_ptp_income: 100_000
+    business_is_sstb: False
+    filing_status: JOINT
+  output:
+    # No QBI, so QBI component = $0.
+    # Even though taxable income is above threshold and W-2 wages are $0,
+    # REIT/PTP is NOT subject to W-2 wage limitations.
+    # REIT/PTP component = 0.20 * 100k = $20,000.
+    qbid_amount: 20_000
+
+- name: Combined QBI and REIT/PTP - below threshold
+  period: 2024
+  input:
+    qualified_business_income: 50_000
+    w2_wages_from_qualified_business: 30_000
+    unadjusted_basis_qualified_property: 0
+    taxable_income_less_qbid: 150_000
+    qualified_reit_and_ptp_income: 25_000
+    business_is_sstb: False
+    filing_status: SINGLE
+  output:
+    # Below threshold ($191,950 single in 2024), so no W-2/UBIA limit.
+    # QBI component = 0.20 * 50k = $10,000.
+    # REIT/PTP component = 0.20 * 25k = $5,000.
+    # Total = $15,000.
+    qbid_amount: 15_000

policyengine_us/tests/policy/baseline/gov/irs/tax/federal_income/alternative_minimum_tax/exemption/amt_exemption.yaml

@@ -0,0 +1,68 @@
+- name: No phase-out, no kiddie tax
+  period: 2022
+  input:
+    amt_income: 200_000
+    amt_kiddie_tax_applies: false
+    filer_adjusted_earnings: 400_000
+    filing_status: SINGLE
+  output:
+    # Base exemption for SINGLE in 2022 is 75,900
+    # income_excess = max(0, 200,000 - 539,900) = 0
+    # No phase-out, full exemption of 75,900
+    amt_exemption: 75_900
+
+- name: No phase-out, kiddie tax applies with low earnings
+  period: 2022
+  input:
+    amt_income: 200_000
+    amt_kiddie_tax_applies: true
+    filer_adjusted_earnings: 10_000
+    filing_status: SINGLE
+  output:
+    # Base exemption for SINGLE in 2022 is 75,900
+    # reduced_exemption = 75,900 (no phase-out)
+    # exemption_cap = 10,000 + 8,200 (child amount) = 18,200
+    # amt_exemption = min(75,900, 18,200) = 18,200
+    amt_exemption: 18_200
+
+- name: Full phase-out at high income
+  period: 2022
+  input:
+    amt_income: 1_000_000
+    amt_kiddie_tax_applies: false
+    filer_adjusted_earnings: 400_000
+    filing_status: SINGLE
+  output:
+    # Base exemption for SINGLE in 2022 is 75,900
+    # income_excess = max(0, 1,000,000 - 539,900) = 460,100
+    # exemption_phase_out = 0.25 * 460,100 = 115,025
+    # reduced_exemption = max(0, 75,900 - 115,025) = 0
+    amt_exemption: 0
+
+- name: Partial phase-out
+  period: 2022
+  input:
+    amt_income: 600_000
+    amt_kiddie_tax_applies: false
+    filer_adjusted_earnings: 400_000
+    filing_status: SINGLE
+  output:
+    # Base exemption for SINGLE in 2022 is 75,900
+    # income_excess = max(0, 600,000 - 539,900) = 60,100
+    # exemption_phase_out = 0.25 * 60,100 = 15,025
+    # reduced_exemption = max(0, 75,900 - 15,025) = 60,875
+    amt_exemption: 60_875
+
+- name: Joint filers, no phase-out
+  period: 2022
+  input:
+    amt_income: 500_000
+    amt_kiddie_tax_applies: false
+    filer_adjusted_earnings: 400_000
+    filing_status: JOINT
+  output:
+    # Base exemption for JOINT in 2022 is 118,100
+    # Phase-out starts at 1,079,800
+    # income_excess = max(0, 500,000 - 1,079,800) = 0
+    # Full exemption of 118,100
+    amt_exemption: 118_100

policyengine_us/tests/policy/baseline/gov/irs/tax/federal_income/alternative_minimum_tax/integration.yaml

@@ -0,0 +1,26 @@
+# Integration test from GitHub issue #1279
+# Validates AMT calculation against TAXSIM35
+- name: Issue 1279 - Joint filers with employment income and capital gains
+  period: 2021
+  absolute_error_margin: 1
+  input:
+    people:
+      person1:
+        age: 55
+        employment_income: 177_000
+        long_term_capital_gains: 100_000
+      person2:
+        age: 58
+        employment_income: 176_000
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code: TX
+  output:
+    # TAXSIM35 and USI-Tax-Analyzer both produce zero AMT for this case
+    alternative_minimum_tax: 0
+    # Expected income tax from TAXSIM35
+    income_tax: 85_538

policyengine_us/tests/policy/baseline/gov/local/ca/la/general_relief/eligible/immigration/la_general_relief_immigration_status_eligible_person.yaml

@@ -6,11 +6,11 @@
   output:
     la_general_relief_immigration_status_eligible_person: true
 
-- name: Residents are eligible
+- name: Legal Permanent Residents are eligible
   period: 2022
   input:
     in_la: true
-    immigration_status: RESIDENT
+    immigration_status: LEGAL_PERMANENT_RESIDENT
   output:
     la_general_relief_immigration_status_eligible_person: true
 

policyengine_us/tests/policy/baseline/gov/states/ar/tax/income/integration.yaml

@@ -197,3 +197,38 @@
         state_fips: 5
   output:
     ar_income_tax: 1_085
+
+- name: 3864-AR.yaml
+  absolute_error_margin: 2
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 40
+        employment_income: 93904.383
+        ssi: 0
+        wic: 0
+        head_start: 0
+        early_head_start: 0
+        commodity_supplemental_food_program: 0
+        taxable_interest_income: 2514.2869
+        is_tax_unit_head: true
+    tax_units:
+      tax_unit:
+        members: [person1]
+        premium_tax_credit: 0
+        local_income_tax: 0
+        state_sales_tax: 0
+    spm_units:
+      spm_unit:
+        members: [person1]
+        snap: 0
+        tanf: 0
+        free_school_meals: 0
+        reduced_price_school_meals: 0
+    households:
+      household:
+        members: [person1]
+        state_fips: 5
+  output:
+    ar_income_tax: 3_410