policyengine-us 1.441.2__py3-none-any.whl → 1.442.0__py3-none-any.whl

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

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

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

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

{policyengine_us-1.441.2.dist-info → policyengine_us-1.442.0.dist-info}/METADATA

@@ -1,6 +1,6 @@
 Metadata-Version: 2.4
 Name: policyengine-us
-Version: 1.441.2
+Version: 1.442.0
 Summary: Add your description here.
 Author-email: PolicyEngine <hello@policyengine.org>
 License-File: LICENSE

{policyengine_us-1.441.2.dist-info → policyengine_us-1.442.0.dist-info}/RECORD

@@ -3705,6 +3705,7 @@ policyengine_us/tests/policy/baseline/gov/irs/tax/federal_income/validation.yaml
 policyengine_us/tests/policy/baseline/gov/irs/tax/federal_income/alternative_minimum_tax/alternative_minimum_tax.yaml,sha256=0Yqqrj4L7YVXnXHBgWaJVrJjjQlrH2SsvG1Y3CS0sk0,2799
 policyengine_us/tests/policy/baseline/gov/irs/tax/federal_income/alternative_minimum_tax/amt_part_iii_required.yaml,sha256=CNOU2FsrnO8jOhCg0fDEfEUI_ki7C-9VEAriVNH_XtI,360
 policyengine_us/tests/policy/baseline/gov/irs/tax/federal_income/alternative_minimum_tax/amt_tax_including_cg.yaml,sha256=Cq5Xl3xFSwU6QdXomnxLEu97KNxuWmPZu7SYS112hNk,1356
+policyengine_us/tests/policy/baseline/gov/irs/tax/federal_income/alternative_minimum_tax/integration.yaml,sha256=3D2Qo3jwKUciw8hFIn5mWCx9hM3HOPKb3qeXYf7ygi4,734
 policyengine_us/tests/policy/baseline/gov/irs/tax/federal_income/alternative_minimum_tax/regular_tax_before_credits.yaml,sha256=Yf7twOUpCAQT7w1gohGYZ_ArYzM_zXMpppvHKLzaxmE,243
 policyengine_us/tests/policy/baseline/gov/irs/tax/federal_income/alternative_minimum_tax/base_tax/amt_base_tax.yaml,sha256=SXdsIDBaCdOyYvRwtStZfl3GKynf0EjGU8H8bG2OUjs,457
 policyengine_us/tests/policy/baseline/gov/irs/tax/federal_income/alternative_minimum_tax/base_tax/amt_higher_base_tax.yaml,sha256=nvJD0yK_3HHqTGPEWYLhpYFM3xvmOP9q-aerHFOhsxY,488
@@ -6468,7 +6469,7 @@ policyengine_us/variables/gov/states/ca/edd/ca_state_disability_insurance.py,sha
 policyengine_us/variables/gov/states/ca/tax/income/ca_additions.py,sha256=M8Jnh0cyHLerQL4GABNZFAAMilGrcaZ6AAyaDhVE2mE,302
 policyengine_us/variables/gov/states/ca/tax/income/ca_agi.py,sha256=49RW-U0tw_3adgPuyEC7DoTMnEyc2zckioSk7XxjLgY,437
 policyengine_us/variables/gov/states/ca/tax/income/ca_agi_subtractions.py,sha256=MPGy9uA1CSA3_nJ7cgw6ALCQgbctKWWBfPYNIuXZxmU,704
-policyengine_us/variables/gov/states/ca/tax/income/ca_income_tax.py,sha256=B1uSmrKKNEFexbhQNbF16ZZryKcY8CnyoWRk_FPPib8,468
+policyengine_us/variables/gov/states/ca/tax/income/ca_income_tax.py,sha256=PkW2QE1bOc_nYN4o_2aPE8kxYgiTbCbwXiZUihUS2NU,486
 policyengine_us/variables/gov/states/ca/tax/income/ca_income_tax_before_credits.py,sha256=Gwy4_WyT1WgDiddSkSOVdYH1UR2i6fm2mWPUKE0ZuDs,1224
 policyengine_us/variables/gov/states/ca/tax/income/ca_income_tax_before_refundable_credits.py,sha256=4kMqAPD6Cuxg6nEsnrTsD5ATv8XRuDMVCR8TQdUewkU,587
 policyengine_us/variables/gov/states/ca/tax/income/ca_mental_health_services_tax.py,sha256=L84KLGVHfmd0VPkuO0DULK7Dp2KXPot95srQWLKSOoo,580
@@ -6479,7 +6480,7 @@ policyengine_us/variables/gov/states/ca/tax/income/alternative_minimum_tax/ca_am
 policyengine_us/variables/gov/states/ca/tax/income/alternative_minimum_tax/amti/ca_amti.py,sha256=20JgrVCrmzuytg3sijbGhGT2c_ebgM0h5FCMgYppUlY,1355
 policyengine_us/variables/gov/states/ca/tax/income/alternative_minimum_tax/amti/ca_amti_adjustments.py,sha256=dc78cz71b8GgoIm-ozjMNwHlIgOADd8zr5oQM-8MZv4,1010
 policyengine_us/variables/gov/states/ca/tax/income/alternative_minimum_tax/amti/ca_pre_exemption_amti.py,sha256=IOsGi4ZEPhH4v-dIy57Nrpy0pSUkfwYHt0kVYTtJWpo,484
-policyengine_us/variables/gov/states/ca/tax/income/alternative_minimum_tax/exemption/ca_amt_exemption.py,sha256=4rO6eIDAKQhxxGWGcDXcqyoqZnRwfbVVv042ftEUXOk,1777
+policyengine_us/variables/gov/states/ca/tax/income/alternative_minimum_tax/exemption/ca_amt_exemption.py,sha256=M7b655qiwN2Zi1dTYPoHg7cGMCN6NQC0teuWw3bbQFI,1916
 policyengine_us/variables/gov/states/ca/tax/income/credits/ca_cdcc.py,sha256=X63cMm_Oiiumj_-Fc6hFOxwzQamn3ugI9N5bhYWRBj0,684
 policyengine_us/variables/gov/states/ca/tax/income/credits/ca_cdcc_rate.py,sha256=kY068sQYzeBHVUCITxNJYY9Xl10egovfBHs7Bpno2BA,1425
 policyengine_us/variables/gov/states/ca/tax/income/credits/ca_cdcc_relevant_expenses.py,sha256=c8ak6YIzDGza-slmkvDAqNpCp9ruLZ5leHeJktrgTAk,1238
@@ -8883,8 +8884,8 @@ policyengine_us/variables/input/farm_income.py,sha256=BEKxYmHNNnWJAAvULl5qZJigy5
 policyengine_us/variables/input/geography.py,sha256=Ux0ueAf0rhZaflyEqz81UuXP3xKCKBDvoO3CrKhiQEc,5421
 policyengine_us/variables/input/self_employment_income.py,sha256=PwsGz8R4lRikKWUYOhsC0qosNNLXq4f5SQmfw4S3mk8,511
 policyengine_us/variables/input/self_employment_income_before_lsr.py,sha256=E8fcX9Nlyqz8dziHhQv_euutdmoIwFMMWePUwbbwv_w,379
-policyengine_us-1.441.2.dist-info/METADATA,sha256=AjgzaOgQ6Gm2zv-apDpi4AHAZR33eKyfi8u_0g_vucA,1649
-policyengine_us-1.441.2.dist-info/WHEEL,sha256=qtCwoSJWgHk21S1Kb4ihdzI2rlJ1ZKaIurTj_ngOhyQ,87
-policyengine_us-1.441.2.dist-info/entry_points.txt,sha256=MLaqNyNTbReALyKNkde85VkuFFpdPWAcy8VRG1mjczc,57
-policyengine_us-1.441.2.dist-info/licenses/LICENSE,sha256=2N5ReRelkdqkR9a-KP-y-shmcD5P62XoYiG-miLTAzo,34519
-policyengine_us-1.441.2.dist-info/RECORD,,
+policyengine_us-1.442.0.dist-info/METADATA,sha256=lGbNU3cPagH0RtCmzdV7nN1lOZApDIkHoSw_5QeNy-c,1649
+policyengine_us-1.442.0.dist-info/WHEEL,sha256=qtCwoSJWgHk21S1Kb4ihdzI2rlJ1ZKaIurTj_ngOhyQ,87
+policyengine_us-1.442.0.dist-info/entry_points.txt,sha256=MLaqNyNTbReALyKNkde85VkuFFpdPWAcy8VRG1mjczc,57
+policyengine_us-1.442.0.dist-info/licenses/LICENSE,sha256=2N5ReRelkdqkR9a-KP-y-shmcD5P62XoYiG-miLTAzo,34519
+policyengine_us-1.442.0.dist-info/RECORD,,