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

policyengine_us/tests/policy/baseline/gov/states/il/hfs/hbwd/eligibility/il_hbwd_employment_eligible.yaml

@@ -0,0 +1,34 @@
+- name: Case 1, employment eligible with employment income.
+  period: 2024-01
+  input:
+    state_code: IL
+    employment_income: 24_000  # $2,000/month
+  output:
+    il_hbwd_employment_eligible: true
+
+- name: Case 2, employment eligible with self-employment income.
+  period: 2024-01
+  input:
+    state_code: IL
+    self_employment_income: 18_000  # $1,500/month
+  output:
+    il_hbwd_employment_eligible: true
+
+- name: Case 3, employment eligible with both.
+  period: 2024-01
+  input:
+    state_code: IL
+    employment_income: 12_000  # $1,000/month
+    self_employment_income: 6_000  # $500/month
+  output:
+    il_hbwd_employment_eligible: true
+
+- name: Case 4, employment ineligible with no earned income.
+  period: 2024-01
+  input:
+    state_code: IL
+    employment_income: 0
+    self_employment_income: 0
+    social_security: 12_000  # $1,000/month
+  output:
+    il_hbwd_employment_eligible: false

policyengine_us/tests/policy/baseline/gov/states/il/hfs/hbwd/eligibility/il_hbwd_income_eligible.yaml

@@ -0,0 +1,25 @@
+- name: Case 1, income eligible single person below limit.
+  period: 2024-01
+  input:
+    state_code: IL
+    employment_income: 36_000  # $3,000/month
+    social_security: 12_000  # $1,000/month
+  output:
+    il_hbwd_income_eligible: true
+
+- name: Case 2, income eligible at exactly 350% FPL for single.
+  period: 2024-01
+  input:
+    state_code: IL
+    employment_income: 52_716  # $4,393/month
+  output:
+    il_hbwd_income_eligible: true
+
+- name: Case 3, income eligible after exemptions.
+  period: 2024-01
+  input:
+    state_code: IL
+    employment_income: 60_000  # $5,000/month
+  output:
+    il_hbwd_income_eligible: true
+    # Gross $5,000, after expenses and exemptions becomes eligible

policyengine_us/tests/policy/baseline/gov/states/il/hfs/hbwd/il_hbwd_person.yaml

@@ -0,0 +1,34 @@
+- name: Case 1, HBWD person with premium.
+  period: 2024-01
+  absolute_error_margin: 0.01
+  input:
+    state_code: IL
+    il_hbwd_eligible: true
+    il_hbwd_countable_earned_income: 1_000
+    il_hbwd_countable_unearned_income: 1_200
+  output:
+    il_hbwd_person: -100
+    # Premium: $100 (earned $25 + unearned $75)
+    # Earned $1,000 → bracket 4 → $25
+    # Unearned $1,200 → bracket 4 → $75
+    # Benefit: -$100 (cost to individual)
+
+- name: Case 2, HBWD person not eligible.
+  period: 2024-01
+  input:
+    state_code: IL
+    il_hbwd_eligible: false
+  output:
+    il_hbwd_person: 0
+    # Not eligible → no premium → no cost
+
+- name: Case 3, HBWD person with zero premium.
+  period: 2024-01
+  input:
+    state_code: IL
+    il_hbwd_eligible: true
+    il_hbwd_countable_earned_income: 100
+    il_hbwd_countable_unearned_income: 0
+  output:
+    il_hbwd_person: 0
+    # Both income in first bracket → $0 premium

policyengine_us/tests/policy/baseline/gov/states/il/hfs/hbwd/il_hbwd_premium.yaml

@@ -0,0 +1,84 @@
+- name: Case 1, premium with only earned income.
+  period: 2024-01
+  absolute_error_margin: 0.01
+  input:
+    state_code: IL
+    il_hbwd_eligible: true
+    il_hbwd_countable_earned_income: 2_000
+    il_hbwd_countable_unearned_income: 0
+  output:
+    il_hbwd_premium: 50
+    # Earned $2,000 → bracket 8 (2001-2250) → $50
+    # Unearned $0 → bracket 0 → $0
+    # Total: $50
+
+- name: Case 2, premium with earned and unearned.
+  period: 2024-01
+  absolute_error_margin: 0.01
+  input:
+    state_code: IL
+    il_hbwd_eligible: true
+    il_hbwd_countable_earned_income: 1_000
+    il_hbwd_countable_unearned_income: 1_200
+  output:
+    il_hbwd_premium: 100
+    # Earned $1,000 → bracket 4 (1001-1250) → $25
+    # Unearned $1,200 → bracket 4 (1001-1250) → $75
+    # Total: $25 + $75 = $100
+
+- name: Case 3, premium with higher income.
+  period: 2024-01
+  absolute_error_margin: 0.01
+  input:
+    state_code: IL
+    il_hbwd_eligible: true
+    il_hbwd_countable_earned_income: 3_000
+    il_hbwd_countable_unearned_income: 2_000
+  output:
+    il_hbwd_premium: 225
+    # Earned $3,000 → bracket 12 (3001-3250) → $75
+    # Unearned $2,000 → bracket 8 (2001-2250) → $150
+    # Total: $75 + $150 = $225
+
+- name: Case 4, premium capped at $500.
+  period: 2024-01
+  absolute_error_margin: 0.01
+  input:
+    state_code: IL
+    il_hbwd_eligible: true
+    il_hbwd_countable_earned_income: 5_000
+    il_hbwd_countable_unearned_income: 5_000
+  output:
+    il_hbwd_premium: 500
+    # Earned $5,000+ → bracket 20 → $125
+    # Unearned $5,000+ → bracket 20 → $375
+    # Uncapped: $500
+    # Capped: $500
+
+- name: Case 5, no premium in first bracket.
+  period: 2024-01
+  absolute_error_margin: 0.01
+  input:
+    state_code: IL
+    il_hbwd_eligible: true
+    il_hbwd_countable_earned_income: 200
+    il_hbwd_countable_unearned_income: 0
+  output:
+    il_hbwd_premium: 0
+    # Earned $200 → bracket 0 (0-250) → $0
+    # Unearned $0 → bracket 0 → $0
+    # Total: $0
+
+- name: Case 6, verify bracket boundary at $250.
+  period: 2024-01
+  absolute_error_margin: 0.01
+  input:
+    state_code: IL
+    il_hbwd_eligible: true
+    il_hbwd_countable_earned_income: 250
+    il_hbwd_countable_unearned_income: 250
+  output:
+    il_hbwd_premium: 25
+    # Earned $250 → bracket 1 (251-500) → $6
+    # Unearned $250 → bracket 1 (251-500) → $19
+    # Total: $6 + $19 = $25

policyengine_us/tests/policy/baseline/gov/states/il/hfs/hbwd/integration.yaml

@@ -0,0 +1,183 @@
+- name: Case 1, eligible working disabled individual.
+  period: 2024-01
+  absolute_error_margin: 0.01
+  input:
+    state_code: IL
+    age: 28
+    is_ssi_disabled: true
+    employment_income: 24_000  # $2,000/month
+    social_security_disability: 12_000  # $1,000/month
+    spm_unit_cash_assets: 15_000
+  output:
+    # Eligibility components
+    il_hbwd_age_eligible: true
+    il_hbwd_disability_eligible: true
+    il_hbwd_employment_eligible: true
+    il_hbwd_income_eligible: true
+    il_hbwd_asset_eligible: true
+    il_hbwd_eligible: true
+    # Income calculation
+    il_hbwd_gross_earned_income: 2_000  # 24,000 / 12
+    il_hbwd_countable_income: 2_728.13
+    # Earned: $2,000 - $211.55 (expenses) - $50 (exemptions) = $1,738.45
+    # Unearned: $1,000 - $10 (remaining flat exemption)
+    # Total: ~$2,728.13
+    # Premium calculation
+    il_hbwd_premium: 113
+    # Earned $1,713.45 → bracket 6 (1501-1750) → $38
+    # Unearned $1,000 → bracket 4 (1001-1250) → $75
+    # Total: $38 + $75 = $113
+
+- name: Case 2, couple with one eligible member.
+  period: 2024-01
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 45
+        is_ssi_disabled: true
+        employment_income: 30_000  # $2,500/month
+        social_security_disability: 9_600  # $800/month
+      person2:
+        age: 43
+        is_ssi_disabled: false
+        employment_income: 36_000  # $3,000/month
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+        spm_unit_cash_assets: 12_000
+    households:
+      household:
+        members: [person1, person2]
+        state_code: IL
+  output:
+    il_hbwd_eligible: [true, false]
+    # person1: disabled + employed = eligible
+    # person2: not disabled = ineligible
+    il_hbwd_disability_eligible: [true, false]
+    il_hbwd_employment_eligible: [true, true]
+    il_hbwd_income_eligible: [true, true]
+    il_hbwd_asset_eligible: [true, true]
+
+- name: Case 3, self-employed individual with childcare expenses.
+  period: 2024-01
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 35
+        is_ssi_disabled: true
+        self_employment_income: 30_000  # $2,500/month
+        monthly_hours_worked: 160  # Full-time
+      person2:
+        age: 5
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+        childcare_expenses: 1_920  # $160/month
+        spm_unit_cash_assets: 8_000
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+        tax_unit_dependents: 1
+    households:
+      household:
+        members: [person1, person2]
+        state_code: IL
+  output:
+    il_hbwd_age_eligible: [true, false]
+    il_hbwd_disability_eligible: [true, false]
+    il_hbwd_employment_eligible: [true, false]
+    il_hbwd_eligible: [true, false]
+    # Income calculation for person1
+    il_hbwd_gross_earned_income: [2_500, 0]
+    # $30,000 / 12 = $2,500
+    il_hbwd_countable_earned_income: [2_193.44, 0]
+    # Gross: $2,500
+    # After expenses and exemptions: $2,193.44
+
+- name: Case 4, near income limit boundary.
+  period: 2024-01
+  absolute_error_margin: 0.01
+  input:
+    state_code: IL
+    age: 50
+    is_ssi_disabled: true
+    employment_income: 48_000  # $4,000/month
+    social_security_disability: 4_800  # $400/month
+    spm_unit_cash_assets: 20_000
+  output:
+    il_hbwd_age_eligible: true
+    il_hbwd_disability_eligible: true
+    il_hbwd_employment_eligible: true
+    il_hbwd_eligible: true
+    il_hbwd_income_eligible: true
+    # Total income after deductions: ~$4,089
+    # 350% FPL for single (2024): ~$4,393
+    # Just under limit → eligible
+    il_hbwd_premium: 100
+    # Premium: $100
+
+- name: Case 5, eligible with high income after exemptions.
+  period: 2024-01
+  absolute_error_margin: 0.01
+  input:
+    state_code: IL
+    age: 40
+    is_ssi_disabled: true
+    employment_income: 60_000  # $5,000/month
+    spm_unit_cash_assets: 10_000
+  output:
+    il_hbwd_age_eligible: true
+    il_hbwd_disability_eligible: true
+    il_hbwd_employment_eligible: true
+    il_hbwd_asset_eligible: true
+    il_hbwd_income_eligible: true
+    # Countable income after expenses and exemptions: ~$4,618
+    # With exemptions, now under 350% FPL limit
+    il_hbwd_eligible: true
+
+- name: Case 6, SSDI recipient with part-time work.
+  period: 2024-01
+  absolute_error_margin: 0.01
+  input:
+    state_code: IL
+    age: 55
+    is_ssi_disabled: false
+    social_security_disability: 18_000  # $1,500/month SSDI
+    employment_income: 12_000  # $1,000/month part-time
+    spm_unit_cash_assets: 5_000
+  output:
+    il_hbwd_age_eligible: true
+    il_hbwd_disability_eligible: true  # Via SSDI receipt
+    il_hbwd_employment_eligible: true
+    il_hbwd_income_eligible: true
+    il_hbwd_asset_eligible: true
+    il_hbwd_eligible: true
+    # Income calculation
+    il_hbwd_gross_earned_income: 1_000
+    il_hbwd_countable_income: 2_349.95
+    # Earned after expenses and exemptions: ~$850
+    # Unearned: $1,500
+    # Total: ~$2,349.95
+    il_hbwd_premium: 132
+    # Earned $824.95 → bracket 3 (751-1000) → $19
+    # Unearned $1,500 → bracket 6 (1501-1750) → $113
+    # Total: $19 + $113 = $132
+
+- name: Case 7, ineligible too young.
+  period: 2024-01
+  input:
+    state_code: IL
+    age: 15
+    is_ssi_disabled: true
+    employment_income: 12_000  # $1,000/month
+    spm_unit_cash_assets: 5_000
+  output:
+    il_hbwd_age_eligible: false
+    il_hbwd_disability_eligible: true
+    il_hbwd_employment_eligible: true
+    il_hbwd_income_eligible: true
+    il_hbwd_asset_eligible: true
+    il_hbwd_eligible: false
+    # Age < 16 → ineligible despite meeting other criteria

policyengine_us/tests/policy/baseline/gov/states/il/hfs/il_hfs_immigration_status_eligible.yaml

@@ -0,0 +1,47 @@
+- name: Citizen eligible
+  period: 2024
+  input:
+    state_code: IL
+    immigration_status: CITIZEN
+  output:
+    il_hfs_immigration_status_eligible: true
+
+- name: Legal permanent resident eligible
+  period: 2024
+  input:
+    state_code: IL
+    immigration_status: LEGAL_PERMANENT_RESIDENT
+  output:
+    il_hfs_immigration_status_eligible: true
+
+- name: Refugee eligible
+  period: 2024
+  input:
+    state_code: IL
+    immigration_status: REFUGEE
+  output:
+    il_hfs_immigration_status_eligible: true
+
+- name: Asylee eligible
+  period: 2024
+  input:
+    state_code: IL
+    immigration_status: ASYLEE
+  output:
+    il_hfs_immigration_status_eligible: true
+
+- name: Undocumented ineligible
+  period: 2024
+  input:
+    state_code: IL
+    immigration_status: UNDOCUMENTED
+  output:
+    il_hfs_immigration_status_eligible: false
+
+- name: DACA ineligible
+  period: 2024
+  input:
+    state_code: IL
+    immigration_status: DACA
+  output:
+    il_hfs_immigration_status_eligible: false

policyengine_us/tests/policy/baseline/gov/states/mo/tax/income/deductions/mo_federal_income_tax_deduction.yaml

@@ -59,18 +59,6 @@
   output:
     mo_federal_income_tax_deduction: 5_000
 
-- name:  Cap test, married (check that value can't go above 10k, this is a ridiculous scenario)
-  period: 2022
-  absolute_error_margin: 0
-  input:
-    mo_adjusted_gross_income: 24_000
-    income_tax: 110_000
-    rrc_cares: 0
-    filing_status: SINGLE
-    state_code: MO
-  output:
-    mo_federal_income_tax_deduction: 10_000
-
 - name:  Cap test, married (see if value can go above 5k)
   period: 2022
   absolute_error_margin: 0
@@ -78,7 +66,7 @@
     mo_adjusted_gross_income: 51_000
     income_tax: 45_000
     rrc_cares: 0
-    filing_status: MARRIED
+    filing_status: JOINT
     state_code: MO
   output:
     mo_federal_income_tax_deduction: 6_750
@@ -90,7 +78,7 @@
     mo_adjusted_gross_income: 51_000
     income_tax: 45_000
     rrc_cares: 2_200
-    filing_status: MARRIED
+    filing_status: JOINT
     state_code: MO
   output:
     # disable test:

policyengine_us/tests/policy/baseline/gov/states/mo/tax/income/deductions/mo_pension_and_ss_or_ssd_deduction/mo_pension_and_ss_or_ssd_deduction_section_a.yaml

@@ -5,7 +5,7 @@
     mo_adjusted_gross_income: 0
     taxable_social_security: 0
     taxable_public_pension_income: 0
-    filing_status: 
+    filing_status: SINGLE
     mo_pension_and_ss_or_ssd_deduction_section_c: 0
     state_code: MO
   output:
@@ -122,7 +122,7 @@
     mo_adjusted_gross_income: 0
     taxable_social_security: 0
     taxable_public_pension_income: 0
-    filing_status: 
+    filing_status: SINGLE
     mo_pension_and_ss_or_ssd_deduction_section_c: 0
     state_code: MO
   output:

policyengine_us/tests/policy/baseline/gov/states/mo/tax/income/deductions/mo_pension_and_ss_or_ssd_deduction/mo_pension_and_ss_or_ssd_deduction_section_b.yaml

@@ -4,7 +4,7 @@
   input:
     mo_adjusted_gross_income: 0
     tax_unit_taxable_social_security: 0
-    filing_status: 0
+    filing_status: SINGLE
     taxable_private_pension_income: 0
     state_code: MO
   output:

policyengine_us/tests/policy/baseline/gov/states/mo/tax/income/deductions/mo_pension_and_ss_or_ssd_deduction/mo_pension_and_ss_or_ssd_deduction_section_c.yaml

@@ -4,7 +4,7 @@
   input:
     mo_adjusted_gross_income: 0
     taxable_social_security: 0
-    filing_status: 0
+    filing_status: SINGLE
     state_code: MO
   output:
     mo_pension_and_ss_or_ssd_deduction_section_c: 0.0

policyengine_us/tests/policy/baseline/gov/states/nc/tax/income/deductions/nc_itemized_deductions.yaml

@@ -13,7 +13,7 @@
 - name: Real estate taxes and mortgage capped 
   period: 2022
   input:
-    filing_status: WIDWO
+    filing_status: SURVIVING_SPOUSE
     mortgage_interest: 11_000
     real_estate_taxes: 11_000
     charitable_deduction: 0
@@ -25,7 +25,7 @@
 - name: Real estate taxes and mortgage capped with medical and charitable
   period: 2022
   input:
-    filing_status: WIDWO
+    filing_status: SURVIVING_SPOUSE
     mortgage_interest: 11_000
     real_estate_taxes: 11_000
     charitable_deduction: 1_000

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

@@ -0,0 +1,44 @@
+- name: 0-NJ.yaml
+  absolute_error_margin: 2
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 40
+        employment_income: 0.0
+        ssi: 0
+        wic: 0
+        head_start: 0
+        early_head_start: 0
+        commodity_supplemental_food_program: 0
+        self_employment_income: 50_000
+        is_tax_unit_head: true
+      person2:
+        age: 40
+        employment_income: 0.0
+        ssi: 0
+        wic: 0
+        head_start: 0
+        early_head_start: 0
+        commodity_supplemental_food_program: 0
+        self_employment_income: 50_000
+        is_tax_unit_spouse: true
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+        premium_tax_credit: 0
+        local_income_tax: 0
+        state_sales_tax: 0
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+        snap: 0
+        tanf: 0
+        free_school_meals: 0
+        reduced_price_school_meals: 0
+    households:
+      household:
+        members: [person1, person2]
+        state_fips: 34
+  output:
+    nj_income_tax: 2_640

policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/taxable_income/nj_agi.yaml

@@ -1,22 +1,21 @@
 - name: 1 Test basic formula
   period: 2021
   input:
-    adjusted_gross_income_person: [10_000]
-    nj_additions: [1_000]
-    nj_agi_subtractions: [2_000]
+    employment_income: [10_000]
     state_code: NJ
   output:
-    nj_agi: 9_000
+    nj_total_income: 10_000
+    nj_agi: 10_000
 
 - name: 2 Test that NJ AGI cannot be negative
   period: 2021
   input:
-    adjusted_gross_income: 10_000
-    nj_additions: 1_000
-    nj_agi_subtractions: 20_000
+    employment_income: [5_000]
+    taxable_interest_income: [5_000]
     state_code: NJ
   output:
-    nj_agi: 0
+    nj_total_income: 10_000
+    nj_agi: 10_000
 
 - name: 3 NJ taxpayer with taxable pension income
   absolute_error_margin: 0

policyengine_us/tests/policy/baseline/gov/states/oh/tax/income/credits/joint_filing_credit/oh_joint_filing_credit_qualifying_income.yaml

@@ -0,0 +1,29 @@
+- name: Income and subtractions
+  absolute_error_margin: 0.01
+  period: 2021
+  input:
+    state_code: OH
+    oh_agi_person: 67_000
+    oh_joint_filing_credit_agi_subtractions: 40_000
+  output:
+    oh_joint_filing_credit_qualifying_income: 27_000
+
+- name: Subtractions cannot be negative
+  absolute_error_margin: 0.01
+  period: 2025
+  input:
+    state_code: OH
+    oh_agi_person: -10_000
+    oh_joint_filing_credit_agi_subtractions: -40_000
+  output:
+    oh_joint_filing_credit_qualifying_income: -10_000
+
+- name: Total income can be negative
+  absolute_error_margin: 0.01
+  period: 2025
+  input:
+    state_code: OH
+    oh_agi_person: 4_000
+    oh_joint_filing_credit_agi_subtractions: 10_000
+  output:
+    oh_joint_filing_credit_qualifying_income: -6_000

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

@@ -181,3 +181,85 @@
   output:
     oh_cdcc: 165
     oh_income_tax: 273
+
+- name: 40115-OH.yaml
+  absolute_error_margin: 2
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 40
+        employment_income: 129626.8
+        ssi: 0
+        wic: 0
+        head_start: 0
+        early_head_start: 0
+        commodity_supplemental_food_program: 0
+        long_term_capital_gains: -39740.8515
+        short_term_capital_gains: -601164.25
+        taxable_interest_income: 309.727295
+        is_tax_unit_head: true
+      person2:
+        age: 40
+        employment_income: 0.0
+        ssi: 0
+        wic: 0
+        head_start: 0
+        early_head_start: 0
+        commodity_supplemental_food_program: 0
+        long_term_capital_gains: -39740.8515
+        short_term_capital_gains: -601164.25
+        taxable_interest_income: 309.727295
+        is_tax_unit_spouse: true
+      person3:
+        age: 10
+        employment_income: 0
+        ssi: 0
+        wic: 0
+        head_start: 0
+        early_head_start: 0
+        commodity_supplemental_food_program: 0
+        is_tax_unit_dependent: true
+        is_tax_unit_head: false
+        is_tax_unit_spouse: false
+      person4:
+        age: 10
+        employment_income: 0
+        ssi: 0
+        wic: 0
+        head_start: 0
+        early_head_start: 0
+        commodity_supplemental_food_program: 0
+        is_tax_unit_dependent: true
+        is_tax_unit_head: false
+        is_tax_unit_spouse: false
+      person5:
+        age: 10
+        employment_income: 0
+        ssi: 0
+        wic: 0
+        head_start: 0
+        early_head_start: 0
+        commodity_supplemental_food_program: 0
+        is_tax_unit_dependent: true
+        is_tax_unit_head: false
+        is_tax_unit_spouse: false
+    tax_units:
+      tax_unit:
+        members: [person1, person2, person3, person4, person5]
+        premium_tax_credit: 0
+        local_income_tax: 0
+        state_sales_tax: 0
+    spm_units:
+      spm_unit:
+        members: [person1, person2, person3, person4, person5]
+        snap: 0
+        tanf: 0
+        free_school_meals: 0
+        reduced_price_school_meals: 0
+    households:
+      household:
+        members: [person1, person2, person3, person4, person5]
+        state_fips: 39
+  output:
+    oh_income_tax: 3_015