policyengine-us 1.441.3__py3-none-any.whl → 1.442.1__py3-none-any.whl

policyengine_us/reforms/states/ut/ut_refundable_eitc.py

@@ -84,9 +84,9 @@ def create_ut_refundable_eitc() -> Reform:
 
     class reform(Reform):
         def apply(self):
-            self.add_variable(ut_has_qualifying_child_for_refundable_eitc)
-            self.add_variable(ut_refundable_eitc)
-            self.add_variable(ut_non_refundable_eitc)
+            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)

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-1.441.3.dist-info → policyengine_us-1.442.1.dist-info}/METADATA

@@ -1,6 +1,6 @@
 Metadata-Version: 2.4
 Name: policyengine-us
-Version: 1.441.3
+Version: 1.442.1
 Summary: Add your description here.
 Author-email: PolicyEngine <hello@policyengine.org>
 License-File: LICENSE

{policyengine_us-1.441.3.dist-info → policyengine_us-1.442.1.dist-info}/RECORD

@@ -3397,7 +3397,7 @@ policyengine_us/reforms/states/ri/ctc/ri_ctc_reform.py,sha256=0gyhhhiqufnFxfExrx
 policyengine_us/reforms/states/ri/exemption/__init__.py,sha256=hEkhBVlshUVIG8KPHpnoTp1Gg69syHmIote4WlCjOOE,63
 policyengine_us/reforms/states/ri/exemption/ri_exemption_reform.py,sha256=c90gXlYL2RUM9xwR-iJBJ1WoNpyYONgLc8m905NaMH0,5952
 policyengine_us/reforms/states/ut/__init__.py,sha256=G0yegsbtJwjrz71WnFt7OfI-rkhnHuvHM2Xl1CmmhHY,74
-policyengine_us/reforms/states/ut/ut_refundable_eitc.py,sha256=o5FmqSbVFWjE9ymtdpBTH8FFRz5zQP-8PzvoIWN8ktA,3729
+policyengine_us/reforms/states/ut/ut_refundable_eitc.py,sha256=5RqUBVc9g_4I707wgsbAXAhO8zvcveUGS4j0kJjdjLY,3738
 policyengine_us/reforms/tax_exempt/__init__.py,sha256=v3EbtUk6a2jsi9MrOlyb8ckzPyX7EgG7qkI7QXoSGto,65
 policyengine_us/reforms/tax_exempt/tax_exempt_reform.py,sha256=bkW91XMJ-jd23nhq4-PfWJv0YW2whVn98cQikbq6-Z8,2427
 policyengine_us/reforms/treasury/__init__.py,sha256=406jIbu32B57tUKhVLflWxlXf3S4SWjclVqlEtMeMwg,92
@@ -6469,7 +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
@@ -6480,7 +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
@@ -8884,8 +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-1.441.3.dist-info/METADATA,sha256=aUpkV9FvLQ78qJtmHdSNC4r8EFVFbatpLViXpNvUriw,1649
-policyengine_us-1.441.3.dist-info/WHEEL,sha256=qtCwoSJWgHk21S1Kb4ihdzI2rlJ1ZKaIurTj_ngOhyQ,87
-policyengine_us-1.441.3.dist-info/entry_points.txt,sha256=MLaqNyNTbReALyKNkde85VkuFFpdPWAcy8VRG1mjczc,57
-policyengine_us-1.441.3.dist-info/licenses/LICENSE,sha256=2N5ReRelkdqkR9a-KP-y-shmcD5P62XoYiG-miLTAzo,34519
-policyengine_us-1.441.3.dist-info/RECORD,,
+policyengine_us-1.442.1.dist-info/METADATA,sha256=lX8_gap8QjPH-Qy5pQmislhUozWcENyhNkedpojFu00,1649
+policyengine_us-1.442.1.dist-info/WHEEL,sha256=qtCwoSJWgHk21S1Kb4ihdzI2rlJ1ZKaIurTj_ngOhyQ,87
+policyengine_us-1.442.1.dist-info/entry_points.txt,sha256=MLaqNyNTbReALyKNkde85VkuFFpdPWAcy8VRG1mjczc,57
+policyengine_us-1.442.1.dist-info/licenses/LICENSE,sha256=2N5ReRelkdqkR9a-KP-y-shmcD5P62XoYiG-miLTAzo,34519
+policyengine_us-1.442.1.dist-info/RECORD,,