policyengine-us 1.441.3__py3-none-any.whl → 1.450.0__py3-none-any.whl

policyengine_us/parameters/gov/states/il/hfs/hbwd/premium/earned.yaml

@@ -0,0 +1,96 @@
+description: Illinois sets this premium component for the Health Benefits for Workers with Disabilities program based on earned income bracket.
+metadata:
+  type: single_amount
+  threshold_unit: currency-USD
+  amount_unit: currency-USD
+  period: month
+  label: Illinois HBWD earned income premium component
+  reference:
+    # Illinois presents the table as a matrix, but the values can be summed between row 1 and column 1.
+    - title: 89 Ill. Admin. Code § 120.510 (n)
+      href: https://www.law.cornell.edu/regulations/illinois/Ill-Admin-Code-tit-89-SS-120.510
+brackets:
+  - threshold:
+      2022-04-01: 0
+    amount:
+      2022-04-01: 0
+  - threshold:
+      2022-04-01: 250
+    amount:
+      2022-04-01: 6
+  - threshold:
+      2022-04-01: 500
+    amount:
+      2022-04-01: 13
+  - threshold:
+      2022-04-01: 750
+    amount:
+      2022-04-01: 19
+  - threshold:
+      2022-04-01: 1_000
+    amount:
+      2022-04-01: 25
+  - threshold:
+      2022-04-01: 1_250
+    amount:
+      2022-04-01: 31
+  - threshold:
+      2022-04-01: 1_500
+    amount:
+      2022-04-01: 38
+  - threshold:
+      2022-04-01: 1_750
+    amount:
+      2022-04-01: 44
+  - threshold:
+      2022-04-01: 2_000
+    amount:
+      2022-04-01: 50
+  - threshold:
+      2022-04-01: 2_250
+    amount:
+      2022-04-01: 56
+  - threshold:
+      2022-04-01: 2_500
+    amount:
+      2022-04-01: 63
+  - threshold:
+      2022-04-01: 2_750
+    amount:
+      2022-04-01: 69
+  - threshold:
+      2022-04-01: 3_000
+    amount:
+      2022-04-01: 75
+  - threshold:
+      2022-04-01: 3_250
+    amount:
+      2022-04-01: 81
+  - threshold:
+      2022-04-01: 3_500
+    amount:
+      2022-04-01: 88
+  - threshold:
+      2022-04-01: 3_750
+    amount:
+      2022-04-01: 94
+  - threshold:
+      2022-04-01: 4_000
+    amount:
+      2022-04-01: 100
+  - threshold:
+      2022-04-01: 4_250
+    amount:
+      2022-04-01: 106
+  - threshold:
+      2022-04-01: 4_500
+    amount:
+      2022-04-01: 113
+  - threshold:
+      2022-04-01: 4_750
+    amount:
+      2022-04-01: 119
+  - threshold:
+      2022-04-01: 5_000
+    amount:
+      2022-04-01: 125

policyengine_us/parameters/gov/states/il/hfs/hbwd/premium/unearned.yaml

@@ -0,0 +1,96 @@
+description: Illinois sets this premium component for the Health Benefits for Workers with Disabilities program based on unearned income bracket.
+metadata:
+  type: single_amount
+  threshold_unit: currency-USD
+  amount_unit: currency-USD
+  period: month
+  label: Illinois HBWD unearned income premium component
+  reference:
+    # Illinois presents the table as a matrix, but the values can be summed between row 1 and column 1.
+    - title: 89 Ill. Admin. Code § 120.510 (n)
+      href: https://www.law.cornell.edu/regulations/illinois/Ill-Admin-Code-tit-89-SS-120.510
+brackets:
+  - threshold:
+      2022-04-01: 0
+    amount:
+      2022-04-01: 0
+  - threshold:
+      2022-04-01: 250
+    amount:
+      2022-04-01: 19
+  - threshold:
+      2022-04-01: 500
+    amount:
+      2022-04-01: 38
+  - threshold:
+      2022-04-01: 750
+    amount:
+      2022-04-01: 56
+  - threshold:
+      2022-04-01: 1_000
+    amount:
+      2022-04-01: 75
+  - threshold:
+      2022-04-01: 1_250
+    amount:
+      2022-04-01: 94
+  - threshold:
+      2022-04-01: 1_500
+    amount:
+      2022-04-01: 113
+  - threshold:
+      2022-04-01: 1_750
+    amount:
+      2022-04-01: 131
+  - threshold:
+      2022-04-01: 2_000
+    amount:
+      2022-04-01: 150
+  - threshold:
+      2022-04-01: 2_250
+    amount:
+      2022-04-01: 169
+  - threshold:
+      2022-04-01: 2_500
+    amount:
+      2022-04-01: 188
+  - threshold:
+      2022-04-01: 2_750
+    amount:
+      2022-04-01: 206
+  - threshold:
+      2022-04-01: 3_000
+    amount:
+      2022-04-01: 225
+  - threshold:
+      2022-04-01: 3_250
+    amount:
+      2022-04-01: 244
+  - threshold:
+      2022-04-01: 3_500
+    amount:
+      2022-04-01: 263
+  - threshold:
+      2022-04-01: 3_750
+    amount:
+      2022-04-01: 281
+  - threshold:
+      2022-04-01: 4_000
+    amount:
+      2022-04-01: 300
+  - threshold:
+      2022-04-01: 4_250
+    amount:
+      2022-04-01: 319
+  - threshold:
+      2022-04-01: 4_500
+    amount:
+      2022-04-01: 338
+  - threshold:
+      2022-04-01: 4_750
+    amount:
+      2022-04-01: 356
+  - threshold:
+      2022-04-01: 5_000
+    amount:
+      2022-04-01: 375

policyengine_us/parameters/gov/states/il/hfs/qualified_noncitizen_statuses.yaml

@@ -0,0 +1,17 @@
+description: Illinois considers these statuses as qualified noncitizens under HFS medical programs (BCC, HBWD, etc.).
+values:
+  2000-10-01:
+    - REFUGEE
+    - ASYLEE
+    - DEPORTATION_WITHHELD
+    - CONDITIONAL_ENTRANT
+    - LEGAL_PERMANENT_RESIDENT
+    - PAROLED_ONE_YEAR
+
+metadata:
+  label: Illinois HFS qualified noncitizen statuses
+  period: year
+  unit: list
+  reference:
+    - title: 89 Ill. Admin. Code § 120.310 (a)&(b) - Citizenship and Alien Status
+      href: https://www.law.cornell.edu/regulations/illinois/Ill-Admin-Code-tit-89-SS-120.310

policyengine_us/parameters/gov/states/mt/tax/income/deductions/itemized/spouse_allocation_rate.yaml

@@ -0,0 +1,13 @@
+description: Share of tax unit itemized deductions allocated to each spouse when married filing separately on the same form. This is not a policy parameter but a mathematical representation of "divided equally".
+values:
+  # 0.5 means each spouse gets 50% of joint deductions
+  2021-01-01: 0.5
+metadata:
+  label: Montana itemized deductions spouse allocation rate
+  period: year
+  unit: /1
+  reference:
+    - title: Montana Administrative Rule 42.15.524 - Itemized Deductions of Married Taxpayers
+      href: https://rules.mt.gov/gateway/ruleno.asp?RN=42.15.524
+    - title: Montana Form 2 Instructions
+      href: https://revenue.mt.gov/publications/montana-form-2-individual-income-tax-return-forms-and-instructions-includes-form-2ec

policyengine_us/parameters/gov/states/nj/tax/income/additions.yaml

@@ -0,0 +1,12 @@
+description: New Jersey counts these sources as additions to gross income.
+metadata:
+  unit: list
+  period: year
+  label: New Jersey gross income additions
+  reference:
+    - title: NJ Statute 54A:5-1 - Additions to gross income
+      href: https://law.justia.com/codes/new-jersey/title-54a/section-54a-5-1/
+    - title: NJ-1040 Tax Form, Lines 28-38
+      href: https://www.nj.gov/treasury/taxation/pdf/current/1040.pdf
+values:
+  2021-01-01: []  # Currently no additions implemented; update as needed

policyengine_us/parameters/gov/states/nj/tax/income/gross_income_sources.yaml

@@ -0,0 +1,32 @@
+description: New Jersey counts the following sources as gross income.
+metadata:
+  unit: list
+  period: year
+  label: New Jersey gross income sources
+  reference:
+    - title: NJ Statute 54A:5-1 - Gross income defined
+      href: https://law.justia.com/codes/new-jersey/title-54a/section-54a-5-1/
+    - title: NJ-1040 Tax Form
+      href: https://www.nj.gov/treasury/taxation/pdf/current/1040.pdf
+values:
+  2021-01-01:
+    # Note: NJ uses W-2 Box 16 (state wages), not Box 1 (federal wages).
+    # NJ does not allow pre-tax deductions for 401k/403b that federal allows,
+    # so employment_income (gross wages) is correct, not irs_employment_income.
+    - employment_income  # Line 15: Wages, salaries, tips (Category a)
+    - taxable_interest_income  # Line 16a: Interest (Category e)
+    # Note: NJ Statute 54A:5-1(f) does not distinguish between qualified and
+    # non-qualified dividends. All dividends are taxed as ordinary income.
+    # dividend_income includes both qualified and non-qualified dividends.
+    - dividend_income  # Line 17: Dividends (Category f)
+    - self_employment_income  # Line 18: Net business profits (Category b)
+    - farm_income  # Line 18: Farm income (Category b)
+    - long_term_capital_gains  # Line 19: Long-term capital gains (Category c)
+    - short_term_capital_gains  # Line 19: Short-term capital gains (Category c)
+    - taxable_pension_income  # Line 20a: Pensions (Category j)
+    - taxable_ira_distributions  # Line 20a: IRA distributions (Category j)
+    - partnership_s_corp_income  # Lines 21-22: Partnership & S-corp (Categories k, p)
+    - rental_income  # Line 23: Rents, royalties (Category d)
+    - gambling_winnings  # Line 24: Gambling (Category g)
+    - alimony_income  # Line 25: Alimony received (Category n)
+    - miscellaneous_income  # Line 26: Other income

policyengine_us/parameters/gov/states/wa/dshs/tanf/income/deductions/earned_income_disregard/amount.yaml

@@ -0,0 +1,14 @@
+description: Washington deducts this amount from the household's total gross earned income under the Temporary Assistance for Needy Families program.
+
+values:
+  2024-01-01: 500
+
+metadata:
+  unit: currency-USD
+  period: month
+  label: Washington TANF family earnings disregard
+  reference:
+    - title: WAC 388-450-0170(2) - Deducting the first $500 of earned income
+      href: https://app.leg.wa.gov/wac/default.aspx?cite=388-450-0170
+    - title: DSHS Eligibility A-Z Manual, Income - Earned Income Deductions
+      href: https://www.dshs.wa.gov/esa/income-table-contents/budgeting

policyengine_us/parameters/gov/states/wa/dshs/tanf/income/deductions/earned_income_disregard/percentage_disregarded.yaml

@@ -0,0 +1,14 @@
+description: Washington disregards this share of remaining earned income under the Temporary Assistance for Needy Families program.
+
+values:
+  2024-01-01: 0.5
+
+metadata:
+  unit: /1
+  period: month
+  label: Washington TANF earned income percentage disregard
+  reference:
+    - title: WAC 388-450-0170(3) - Subtract 50% of remaining earned income
+      href: https://app.leg.wa.gov/wac/default.aspx?cite=388-450-0170
+    - title: DSHS Eligibility A-Z Manual, Income - Earned Income Deductions
+      href: https://www.dshs.wa.gov/esa/income-table-contents/budgeting

policyengine_us/parameters/gov/states/wa/dshs/tanf/income/limit.yaml

@@ -0,0 +1,36 @@
+description: Washington sets these gross earned income limits for the Temporary Assistance for Needy Families program.
+# Note: These values follow the formula: Income Limit = (Payment Standard × 2) + $500
+# This represents the break-even point where countable income equals the payment standard,
+# resulting in $0 benefit. While mathematically derived, WAC 388-478-0035 publishes these
+# as a table rather than a formula, so we preserve the table structure here.
+
+metadata:
+  unit: currency-USD
+  period: month
+  label: Washington TANF maximum gross earned income limit
+  breakdown:
+    - range(1, 11)
+  reference:
+    - 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
+
+1:
+  2024-01-01: 1_400
+2:
+  2024-01-01: 1_640
+3:
+  2024-01-01: 1_912
+4:
+  2024-01-01: 2_166
+5:
+  2024-01-01: 2_418
+6:
+  2024-01-01: 2_680
+7:
+  2024-01-01: 3_016
+8:
+  2024-01-01: 3_284
+9:
+  2024-01-01: 3_558
+10:
+  2024-01-01: 3_824

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/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 +101,9 @@ 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,
 )
@@ -252,6 +255,11 @@ def create_structural_reforms_from_parameters(parameters, period):
         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(
@@ -320,6 +328,7 @@ 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,

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)