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

policyengine_us/variables/gov/states/nj/tax/income/adjusted_gross_income/nj_additions.py

@@ -4,9 +4,14 @@ from policyengine_us.model_api import *
 class nj_additions(Variable):
     value_type = float
     entity = Person
-    label = "New Jersey additions to federal AGI by person"
+    label = "New Jersey additions to gross income"
     unit = USD
-    documentation = "Additions to federal AGI to get NJ total income."
+    documentation = "Additions to New Jersey gross income per NJ Statute 54A:5-1. These are amounts added back to gross income that may have been excluded or deducted for federal purposes."
     definition_period = YEAR
-    reference = "https://law.justia.com/codes/new-jersey/2022/title-54/section-54-8a-36/"
+    reference = (
+        "https://law.justia.com/codes/new-jersey/title-54a/section-54a-5-1/",
+        "https://www.nj.gov/treasury/taxation/pdf/current/1040.pdf",  # Lines 28-38
+    )
     defined_for = StateCode.NJ
+
+    adds = "gov.states.nj.tax.income.additions"

policyengine_us/variables/gov/states/nj/tax/income/adjusted_gross_income/nj_gross_income.py

@@ -0,0 +1,17 @@
+from policyengine_us.model_api import *
+
+
+class nj_gross_income(Variable):
+    value_type = float
+    entity = Person
+    label = "New Jersey gross income"
+    unit = USD
+    documentation = "Gross income calculated from specific income categories per NJ statute, before additions and subtractions. This is built from gross income sources, not federal AGI."
+    definition_period = YEAR
+    reference = (
+        "https://law.justia.com/codes/new-jersey/title-54a/section-54a-5-1/",
+        "https://www.nj.gov/treasury/taxation/pdf/current/1040.pdf",  # Lines 15-27
+    )
+    defined_for = StateCode.NJ
+
+    adds = "gov.states.nj.tax.income.gross_income_sources"

policyengine_us/variables/gov/states/nj/tax/income/adjusted_gross_income/nj_total_income.py

@@ -4,14 +4,20 @@ from policyengine_us.model_api import *
 class nj_total_income(Variable):
     value_type = float
     entity = Person
-    label = "New Jersey total income by person"
+    label = "New Jersey total income"
     unit = USD
+    documentation = "New Jersey total income calculated as gross income plus additions minus subtractions per NJ Statute 54A:5-1. This is the income base before exclusions."
     definition_period = YEAR
-    reference = "https://law.justia.com/codes/new-jersey/2022/title-54/section-54-8a-36/"
+    reference = (
+        "https://law.justia.com/codes/new-jersey/title-54a/section-54a-5-1/",
+        "https://www.nj.gov/treasury/taxation/pdf/current/1040.pdf",
+    )
     defined_for = StateCode.NJ
 
     def formula(person, period, parameters):
-        agi = person("adjusted_gross_income_person", period)
-        nj_additions = person("nj_additions", period)
-        nj_subtractions = person("nj_agi_subtractions", period)
-        return max_(0, agi + nj_additions - nj_subtractions)
+        # NJ Total Income = Gross Income + Additions - Subtractions
+        # Per NJ Statute 54A:5-1 and Form NJ-1040
+        gross_income = person("nj_gross_income", period)
+        additions = person("nj_additions", period)
+        subtractions = person("nj_agi_subtractions", period)
+        return max_(0, gross_income + additions - subtractions)

policyengine_us/variables/gov/states/oh/tax/income/credits/joint_filing_credit/oh_joint_filing_credit_qualifying_income.py

@@ -13,6 +13,10 @@ class oh_joint_filing_credit_qualifying_income(Variable):
     )
     defined_for = StateCode.OH
 
-    adds = ["oh_agi_person"]
-
-    subtracts = ["oh_joint_filing_credit_agi_subtractions"]
+    def formula(person, period, parameters):
+        agi = person("oh_agi_person", period)
+        # Prevent negative subtractions from acting as additions
+        subtractions = max_(
+            0, person("oh_joint_filing_credit_agi_subtractions", period)
+        )
+        return agi - subtractions

policyengine_us/variables/gov/states/wa/dshs/tanf/benefit/wa_tanf_payment_standard.py

@@ -0,0 +1,22 @@
+from policyengine_us.model_api import *
+
+
+class wa_tanf_payment_standard(Variable):
+    value_type = float
+    entity = SPMUnit
+    label = "Washington TANF payment standard"
+    unit = USD
+    definition_period = MONTH
+    reference = "https://app.leg.wa.gov/wac/default.aspx?cite=388-478-0020"
+    defined_for = StateCode.WA
+
+    def formula(spm_unit, period, parameters):
+        # Get payment standard by family size per WAC 388-478-0020
+        p = parameters(period).gov.states.wa.dshs.tanf
+
+        # Get assistance unit size, capped at maximum table value (10)
+        size = spm_unit("spm_unit_size", period)
+        size_capped = min_(size, p.maximum_family_size)
+
+        # Look up payment standard for this family size
+        return p.payment_standard.amount[size_capped]

policyengine_us/variables/gov/states/wa/dshs/tanf/eligibility/wa_tanf_eligible.py

@@ -0,0 +1,42 @@
+from policyengine_us.model_api import *
+
+
+class wa_tanf_eligible(Variable):
+    value_type = bool
+    entity = SPMUnit
+    label = "Washington TANF eligible"
+    definition_period = MONTH
+    reference = "https://app.leg.wa.gov/wac/default.aspx?cite=388-400-0005"
+    defined_for = StateCode.WA
+
+    def formula(spm_unit, period, parameters):
+        person = spm_unit.members
+
+        # Must meet demographic requirements (minor child with deprived parent
+        # OR pregnant woman)
+        # Per WAC 388-400-0005, eligibility follows federal TANF demographic rules
+        demographic_eligible = spm_unit("is_demographic_tanf_eligible", period)
+
+        # Must have at least one U.S. citizen or qualified immigrant
+        # Per WAC 388-424-0001, follows federal immigration eligibility
+        has_citizen = spm_unit.any(
+            person("is_citizen_or_legal_immigrant", period)
+        )
+
+        # Must meet income eligibility (gross earned income < limit)
+        # Per WAC 388-478-0035
+        income_eligible = spm_unit("wa_tanf_income_eligible", period)
+
+        # Must meet resource eligibility (countable resources <= $6,000)
+        # Per WAC 388-470-0045
+        resources_eligible = spm_unit(
+            "wa_tanf_resources_eligible", period.this_year
+        )
+
+        # All requirements must be met
+        return (
+            demographic_eligible
+            & has_citizen
+            & income_eligible
+            & resources_eligible
+        )

policyengine_us/variables/gov/states/wa/dshs/tanf/eligibility/wa_tanf_income_eligible.py

@@ -0,0 +1,31 @@
+from policyengine_us.model_api import *
+
+
+class wa_tanf_income_eligible(Variable):
+    value_type = bool
+    entity = SPMUnit
+    label = "Washington TANF income eligible"
+    definition_period = MONTH
+    reference = (
+        "https://app.leg.wa.gov/wac/default.aspx?cite=388-478-0035",
+        "https://app.leg.wa.gov/wac/default.aspx?cite=388-450-0170",
+    )
+    defined_for = StateCode.WA
+
+    def formula(spm_unit, period, parameters):
+        # Get gross earned income from federal TANF variable
+        gross_earned = add(spm_unit, period, ["tanf_gross_earned_income"])
+
+        # Get maximum earned income limits by family size
+        # Per WAC 388-478-0035, these limits "include the $500 family
+        # earnings deduction" in their calculation
+        p = parameters(period).gov.states.wa.dshs.tanf
+
+        # Get household size, capped at maximum for which limits are defined
+        size = spm_unit("spm_unit_size", period)
+        size_capped = min_(size, p.maximum_family_size)
+
+        # Gross earned income must be at or below the limit
+        # Note: Unlike some states, WA tests GROSS income (not countable)
+        # against published limits that already factor in the $500 disregard
+        return gross_earned <= p.income.limit[size_capped]

policyengine_us/variables/gov/states/wa/dshs/tanf/income/wa_tanf_countable_earned_income.py

@@ -0,0 +1,33 @@
+from policyengine_us.model_api import *
+
+
+class wa_tanf_countable_earned_income(Variable):
+    value_type = float
+    entity = SPMUnit
+    label = "Washington TANF countable earned income"
+    unit = USD
+    definition_period = MONTH
+    reference = "https://app.leg.wa.gov/wac/default.aspx?cite=388-450-0170"
+    defined_for = StateCode.WA
+
+    def formula(spm_unit, period, parameters):
+        # Get gross earned income from federal TANF variable
+        gross_earned = add(spm_unit, period, ["tanf_gross_earned_income"])
+
+        # Apply earned income disregard per WAC 388-450-0170:
+        # "We start by deducting the first $500 of the total household's
+        # earned income. We then subtract 50% of the remaining monthly
+        # gross earned income."
+        p = parameters(
+            period
+        ).gov.states.wa.dshs.tanf.income.deductions.earned_income_disregard
+
+        # Step 1: Deduct flat $500 family earnings disregard
+        remainder = max_(gross_earned - p.amount, 0)
+
+        # Step 2: Subtract (disregard) 50% of remaining income
+        # Per WAC 388-450-0170(3): "subtract 50% of the remaining...income"
+        amount_disregarded = remainder * p.percentage_disregarded
+
+        # Countable earned income = remainder - amount disregarded
+        return remainder - amount_disregarded

policyengine_us/variables/gov/states/wa/dshs/tanf/income/wa_tanf_countable_income.py

@@ -0,0 +1,16 @@
+from policyengine_us.model_api import *
+
+
+class wa_tanf_countable_income(Variable):
+    value_type = float
+    entity = SPMUnit
+    label = "Washington TANF countable income"
+    unit = USD
+    definition_period = MONTH
+    reference = "https://app.leg.wa.gov/wac/default.aspx?cite=388-450-0165"
+    defined_for = StateCode.WA
+
+    adds = [
+        "wa_tanf_countable_earned_income",
+        "tanf_gross_unearned_income",
+    ]

policyengine_us/variables/gov/states/wa/dshs/tanf/wa_tanf.py

@@ -0,0 +1,34 @@
+from policyengine_us.model_api import *
+
+
+class wa_tanf(Variable):
+    value_type = float
+    entity = SPMUnit
+    label = "Washington Temporary Assistance for Needy Families (TANF)"
+    unit = USD
+    definition_period = MONTH
+    reference = (
+        "https://app.leg.wa.gov/wac/default.aspx?cite=388-478-0020",
+        "https://app.leg.wa.gov/wac/default.aspx?cite=388-450-0165",
+    )
+    defined_for = "wa_tanf_eligible"
+
+    def formula(spm_unit, period, parameters):
+        # Get payment standard based on assistance unit size
+        payment_standard = spm_unit("wa_tanf_payment_standard", period)
+
+        # Get countable income (after all disregards and deductions)
+        countable_income = spm_unit("wa_tanf_countable_income", period)
+
+        # Calculate benefit per WAC 388-450-0165:
+        # "The department calculates the amount of your cash assistance
+        # by subtracting your AU's countable income from the applicable
+        # payment standard."
+        grant_before_cap = max_(payment_standard - countable_income, 0)
+
+        # Apply maximum grant cap (unique to Washington)
+        # Per DSHS manual, grants cannot exceed $1,338
+        # regardless of family size (affects families of 8+)
+        p = parameters(period).gov.states.wa.dshs.tanf.payment_standard
+
+        return min_(grant_before_cap, p.maximum_amount)

policyengine_us/variables/gov/states/wa/dshs/tanf/wa_tanf_resources_eligible.py

@@ -6,9 +6,10 @@ class wa_tanf_resources_eligible(Variable):
     entity = SPMUnit
     label = "Washington TANF resources eligible"
     definition_period = YEAR
+    reference = "https://app.leg.wa.gov/wac/default.aspx?cite=388-470-0005"
     defined_for = StateCode.WA
 
     def formula(spm_unit, period, parameters):
-        p = parameters(period).gov.states.wa.dshs.tanf.eligibility.resources
+        p = parameters(period).gov.states.wa.dshs.tanf
         countable_resources = spm_unit("wa_tanf_countable_resources", period)
-        return countable_resources <= p.limit
+        return countable_resources <= p.resource_limit

policyengine_us/variables/gov/territories/pr/tax/income/gradual_adjustment/pr_gradual_adjustment_amount.py

@@ -0,0 +1,23 @@
+from policyengine_us.model_api import *
+
+
+class pr_gradual_adjustment_amount(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Puerto Rico gradual adjustment amount"
+    documentation = (
+        "An additional amount added to tax amount for high income filers."
+    )
+    unit = USD
+    definition_period = YEAR
+    defined_for = "pr_gradual_adjustment_eligible"
+    reference = "https://hacienda.pr.gov/sites/default/files/individuals_2024_rev._jul_12_24_9-30-24_informative.pdf#page=3"
+
+    def formula(tax_unit, period, parameters):
+        p = parameters(period).gov.territories.pr.tax.income.gradual_adjustment
+        net_taxable_income = tax_unit("pr_net_taxable_income", period)
+        amount = (net_taxable_income - p.threshold) * p.rate
+        exemptions = tax_unit("pr_exemptions", period)
+        limit = p.adjustment_limit_basis + p.exemption_rate * exemptions
+
+        return min_(amount, limit)

policyengine_us/variables/gov/territories/pr/tax/income/gradual_adjustment/pr_gradual_adjustment_eligible.py

@@ -0,0 +1,16 @@
+from policyengine_us.model_api import *
+
+
+class pr_gradual_adjustment_eligible(Variable):
+    value_type = bool
+    entity = TaxUnit
+    label = "Puerto Rico gradual adjustment eligibility"
+    definition_period = YEAR
+    defined_for = StateCode.PR
+    reference = "https://hacienda.pr.gov/sites/default/files/individuals_2024_rev._jul_12_24_9-30-24_informative.pdf#page=3"
+
+    def formula(tax_unit, period, parameters):
+        p = parameters(period).gov.territories.pr.tax.income.gradual_adjustment
+        net_taxable_income = tax_unit("pr_net_taxable_income", period)
+
+        return net_taxable_income > p.threshold

policyengine_us/variables/gov/territories/pr/tax/income/pr_agi.py

@@ -8,4 +8,14 @@ class pr_agi(Variable):
     unit = USD
     definition_period = YEAR
     defined_for = StateCode.PR
-    reference = "https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1005/subchapter-a/30103/"
+    reference = (
+        "https://hacienda.pr.gov/sites/default/files/individuals_2024_rev._jul_12_24_9-30-24_informative.pdf#page=2",
+        "https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1005/subchapter-a/30103/",
+    )
+
+    # Discrepancy: legal code defines Puerto Rico AGI as gross income minus deductions and exemptions, among other items
+    def formula(tax_unit, period, parameters):
+        # person = tax_unit.members
+        total_income = add(tax_unit, period, ["pr_gross_income"])
+        alimony_paid = add(tax_unit, period, ["alimony_expense"])
+        return max_(0, total_income - alimony_paid)

policyengine_us/variables/gov/territories/pr/tax/income/pr_agi_person.py

@@ -8,4 +8,14 @@ class pr_agi_person(Variable):
     unit = USD
     definition_period = YEAR
     defined_for = StateCode.PR
-    reference = "https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1005/subchapter-a/30103/"
+    reference = (
+        "https://hacienda.pr.gov/sites/default/files/individuals_2024_rev._jul_12_24_9-30-24_informative.pdf#page=2",
+        "https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1005/subchapter-a/30103/",
+    )
+
+    def formula(person, period, parameters):
+        filing_status = person.tax_unit("filing_status", period)
+        filing_statuses = filing_status.possible_values
+        agi_taxunit = person.tax_unit("pr_agi", period)
+        frac = where(filing_status == filing_statuses.JOINT, 0.5, 1.0)
+        return agi_taxunit * frac

policyengine_us/variables/gov/territories/pr/tax/income/pr_regular_tax_before_credits.py

@@ -9,3 +9,12 @@ class pr_regular_tax_before_credits(Variable):
     definition_period = YEAR
     defined_for = StateCode.PR
     reference = "https://hacienda.pr.gov/sites/default/files/inst_individuals_2023.pdf#page=19"
+
+    def formula(tax_unit, period, parameters):
+        p = parameters(period).gov.territories.pr.tax.income.regular_tax
+        gross_income = tax_unit("pr_gross_income", period)
+        total_normal_tax = add(
+            tax_unit, period, ["pr_normal_tax", "pr_gradual_adjustment_amount"]
+        )
+
+        return total_normal_tax * p.percentage.calc(gross_income)

policyengine_us/variables/gov/territories/pr/tax/income/taxable_income/deductions/pr_deductions.py

@@ -0,0 +1,13 @@
+from policyengine_us.model_api import *
+
+
+class pr_deductions(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Puerto Rico deductions"
+    unit = USD
+    reference = "https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1005/subchapter-c/30135/"
+    definition_period = YEAR
+    defined_for = StateCode.PR
+
+    adds = "gov.territories.pr.tax.income.taxable_income.deductions.sources"

policyengine_us/variables/gov/territories/pr/tax/income/taxable_income/exemptions/pr_exemptions.py

@@ -0,0 +1,13 @@
+from policyengine_us.model_api import *
+
+
+class pr_exemptions(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Puerto Rico exemptions"
+    definition_period = YEAR
+    unit = USD
+    reference = "https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1005/subchapter-c/30138/"
+    defined_for = StateCode.PR
+
+    adds = "gov.territories.pr.tax.income.taxable_income.exemptions.sources"

policyengine_us/variables/gov/territories/pr/tax/income/taxable_income/pr_net_taxable_income.py

@@ -9,3 +9,9 @@ class pr_net_taxable_income(Variable):
     unit = USD
     definition_period = YEAR
     defined_for = StateCode.PR
+
+    def formula(tax_unit, period, parameters):
+        agi = tax_unit("pr_agi", period)
+        exemptions = tax_unit("pr_exemptions", period)
+        deductions = tax_unit("pr_deductions", period)
+        return max_(0, agi - exemptions - deductions)

policyengine_us/variables/gov/usda/wic/is_wic_at_nutritional_risk.py

@@ -10,21 +10,14 @@ class is_wic_at_nutritional_risk(Variable):
     reference = "https://www.law.cornell.edu/uscode/text/42/1786#b_8"
 
     def formula(person, period, parameters):
-        # Assign households WIC nutritional risk status probabilistically in microsimulation.
+        # Assign nutritional risk status probabilistically in microsimulation.
+        # Nutritional risk is a health assessment independent of income per § 1786(b)(8).
         # Assume all meet qualification in individual simulation.
         if person.simulation.dataset is not None:
             wic_reported = person("receives_wic", period)
-            meets_income_test = person.spm_unit(
-                "meets_wic_income_test", period
-            )
-            meets_categorical_test = person(
-                "meets_wic_categorical_eligibility", period
-            )
             category = person("wic_category", period)
             risk = parameters(period).gov.usda.wic.nutritional_risk
-            imputed_risk = (random(person) < risk[category]) & (
-                meets_income_test | meets_categorical_test
-            )
+            imputed_risk = random(person) < risk[category]
             return wic_reported | imputed_risk
         else:
             return True

policyengine_us/variables/gov/usda/wic/is_wic_eligible.py

@@ -15,4 +15,13 @@ class is_wic_eligible(Variable):
             "meets_wic_categorical_eligibility", period
         )
         nutritional_risk = person("is_wic_at_nutritional_risk", period)
-        return (meets_income_test | meets_categorical_test) & nutritional_risk
+        # Must be in a valid WIC demographic category per 42 U.S.C. § 1786(d)(1)
+        wic_category = person("wic_category", period)
+        demographic_eligible = (
+            wic_category != wic_category.possible_values.NONE
+        )
+        return (
+            demographic_eligible
+            & (meets_income_test | meets_categorical_test)
+            & nutritional_risk
+        )

policyengine_us/variables/household/demographic/geographic/state_group.py

@@ -22,8 +22,11 @@ class state_group(Variable):
     def formula(household, period, parameters):
         NON_CONTIGUOUS_STATES = ("AK", "HI", "GU", "PR", "VI")
         state_code = household("state_code", period).decode_to_str()
-        return where(
-            np.isin(state_code, NON_CONTIGUOUS_STATES),
-            StateGroup.encode(state_code).decode(),
-            StateGroup.CONTIGUOUS_US,
-        )
+        is_non_contiguous = np.isin(state_code, NON_CONTIGUOUS_STATES)
+        encoded = np.empty(state_code.shape, dtype=object)
+        encoded[:] = StateGroup.CONTIGUOUS_US
+        if is_non_contiguous.any():
+            encoded[is_non_contiguous] = StateGroup.encode(
+                state_code[is_non_contiguous]
+            ).decode()
+        return encoded

policyengine_us/variables/household/expense/health/has_bcc_qualifying_coverage.py

@@ -0,0 +1,16 @@
+from policyengine_us.model_api import *
+
+
+class has_bcc_qualifying_coverage(Variable):
+    value_type = bool
+    entity = Person
+    label = "Has health coverage that qualifies for breast/cervical cancer treatment"
+    definition_period = YEAR
+    reference = "https://www.dhs.state.il.us/page.aspx?item=33528"
+    # Per PM 06-20-02, a person is considered "uninsured" for BCC purposes
+    # unless they have coverage that would pay for cancer treatment.
+    # The following do NOT count as qualifying coverage:
+    # - Coverage with limited benefits
+    # - Coverage where lifetime cap has been met/exceeded
+    # - Coverage that excludes cancer treatment
+    # - Indian Health Service coverage only

{policyengine_us-1.441.3.dist-info → policyengine_us-1.450.0.dist-info}/METADATA

@@ -1,6 +1,6 @@
 Metadata-Version: 2.4
 Name: policyengine-us
-Version: 1.441.3
+Version: 1.450.0
 Summary: Add your description here.
 Author-email: PolicyEngine <hello@policyengine.org>
 License-File: LICENSE
@@ -15,7 +15,7 @@ Classifier: Programming Language :: Python :: 3.13
 Classifier: Topic :: Scientific/Engineering :: Information Analysis
 Requires-Python: <3.14,>=3.10
 Requires-Dist: microdf-python>=1.0.0
-Requires-Dist: policyengine-core>=3.19.0
+Requires-Dist: policyengine-core>=3.23.0
 Requires-Dist: tqdm>=4.67.1
 Provides-Extra: dev
 Requires-Dist: build>=1.2.2.post1; extra == 'dev'