policyengine-us 1.441.3__py3-none-any.whl → 1.504.0__py3-none-any.whl

policyengine_us/variables/gov/states/mi/mdhhs/fip/eligibility/mi_fip_resources_eligible.py

@@ -0,0 +1,24 @@
+from policyengine_us.model_api import *
+
+
+class mi_fip_resources_eligible(Variable):
+    value_type = bool
+    entity = SPMUnit
+    label = "Eligible for Michigan FIP based on resources"
+    definition_period = MONTH
+    reference = (
+        "https://mdhhs-pres-prod.michigan.gov/olmweb/EX/BP/Public/BEM/400.pdf",
+        "https://www.michigan.gov/mdhhs/-/media/Project/Websites/mdhhs/Inside-MDHHS/Reports-and-Statistics---Human-Services/State-Plans-and-Federal-Regulations/TANF_State_Plan_2023.pdf",
+    )
+    defined_for = StateCode.MI
+
+    def formula(spm_unit, period, parameters):
+        p = parameters(period).gov.states.mi.mdhhs.fip
+
+        # Get total household assets
+        # Using spm_unit_assets as a proxy for countable assets
+        # Full implementation would apply specific asset exclusions per BEM 400
+        # Note: spm_unit_assets is a YEAR variable, so we access it with this_year
+        assets = spm_unit("spm_unit_assets", period.this_year)
+
+        return assets <= p.resources.limit

policyengine_us/variables/gov/states/mi/mdhhs/fip/income/benefit/mi_fip_countable_earned_income_for_benefit.py

@@ -0,0 +1,19 @@
+from policyengine_us.model_api import *
+
+
+class mi_fip_countable_earned_income_for_benefit(Variable):
+    value_type = float
+    entity = SPMUnit
+    label = "Michigan FIP countable earned income for benefit"
+    unit = USD
+    definition_period = MONTH
+    reference = (
+        "https://mdhhs-pres-prod.michigan.gov/olmweb/ex/BP/Public/BEM/518.pdf",
+        "https://mdhhs-pres-prod.michigan.gov/olmweb/EX/BP/Public/BEM/520.pdf",
+    )
+    defined_for = StateCode.MI
+
+    # BEM 518: "Apply this disregard separately to each program group member's
+    # earned income"
+    # Sum the per-person countable earned income across all household members
+    adds = ["mi_fip_earned_income_after_deductions_for_benefit_person"]

policyengine_us/variables/gov/states/mi/mdhhs/fip/income/benefit/mi_fip_countable_income_for_benefit.py

@@ -0,0 +1,22 @@
+from policyengine_us.model_api import *
+
+
+class mi_fip_countable_income_for_benefit(Variable):
+    value_type = float
+    entity = SPMUnit
+    label = "Michigan FIP countable income for benefit"
+    unit = USD
+    definition_period = MONTH
+    reference = (
+        "https://mdhhs-pres-prod.michigan.gov/olmweb/ex/BP/Public/BEM/520.pdf",
+        "https://mdhhs-pres-prod.michigan.gov/olmweb/ex/BP/Public/BEM/503.pdf",
+    )
+    defined_for = StateCode.MI
+
+    # BEM 520 Section D Line 9: "Enter the sum of line 7 and line 8"
+    # Line 7: Countable earned income (after per-person deductions)
+    # Line 8: All countable unearned income (gross, no deductions per BEM 503)
+    adds = [
+        "mi_fip_countable_earned_income_for_benefit",
+        "tanf_gross_unearned_income",
+    ]

policyengine_us/variables/gov/states/mi/mdhhs/fip/income/benefit/mi_fip_earned_income_after_deductions_for_benefit_person.py

@@ -0,0 +1,41 @@
+from policyengine_us.model_api import *
+
+
+class mi_fip_earned_income_after_deductions_for_benefit_person(Variable):
+    value_type = float
+    entity = Person
+    label = (
+        "Michigan FIP earned income after deductions for benefit per person"
+    )
+    unit = USD
+    definition_period = MONTH
+    defined_for = StateCode.MI
+    reference = (
+        "https://mdhhs-pres-prod.michigan.gov/olmweb/ex/BP/Public/BEM/518.pdf#page=5",
+        "https://mdhhs-pres-prod.michigan.gov/olmweb/EX/BP/Public/BEM/520.pdf#page=4",
+    )
+
+    def formula(person, period, parameters):
+        p = parameters(period).gov.states.mi.mdhhs.fip.income.disregard
+
+        # Get gross earned income for this person
+        gross_earned = person("tanf_gross_earned_income", period)
+
+        # BEM 518 Page 5 - "Issuance Earned Income Disregard"
+        # BEM 520 Section D - Issuance Test (for benefit calculation)
+        # "Deduct $200 from each person's countable earnings. Then deduct an
+        # additional 50 percent of each person's remaining earnings."
+
+        # This is used for BENEFIT CALCULATION for ALL recipients
+        # (both new applicants and enrolled recipients use 50% for benefits)
+
+        # Step 1: Deduct $200 from this person's earnings
+        flat_deduction = p.flat
+        remainder = max_(gross_earned - flat_deduction, 0)
+
+        # Step 2: Deduct 50% of remainder (for benefit calculation)
+        percent_deduction = remainder * p.ongoing_rate
+
+        # Step 3: Countable income (cannot be negative)
+        # "The total disregard cannot exceed countable earnings" - BEM 518
+        return max_(gross_earned - flat_deduction - percent_deduction, 0)

policyengine_us/variables/gov/states/mi/mdhhs/fip/income/eligibility/mi_fip_countable_earned_income_for_eligibility.py

@@ -0,0 +1,20 @@
+from policyengine_us.model_api import *
+
+
+class mi_fip_countable_earned_income_for_eligibility(Variable):
+    value_type = float
+    entity = SPMUnit
+    label = "Michigan FIP countable earned income for eligibility"
+    unit = USD
+    definition_period = MONTH
+    reference = (
+        "https://mdhhs-pres-prod.michigan.gov/olmweb/ex/BP/Public/BEM/518.pdf",
+        "https://mdhhs-pres-prod.michigan.gov/olmweb/EX/BP/Public/BEM/520.pdf",
+    )
+    defined_for = StateCode.MI
+
+    # BEM 518: "Apply this disregard separately to each program group member's
+    # earned income"
+    # BEM 520 Section C: Qualifying Income Test (uses 20% rate for new applicants)
+    # Sum the per-person initial deductions across all household members
+    adds = ["mi_fip_earned_income_after_deductions_for_eligibility_person"]

policyengine_us/variables/gov/states/mi/mdhhs/fip/income/eligibility/mi_fip_countable_income_for_eligibility.py

@@ -0,0 +1,23 @@
+from policyengine_us.model_api import *
+
+
+class mi_fip_countable_income_for_eligibility(Variable):
+    value_type = float
+    entity = SPMUnit
+    label = "Michigan FIP countable income for eligibility"
+    unit = USD
+    definition_period = MONTH
+    reference = (
+        "https://mdhhs-pres-prod.michigan.gov/olmweb/ex/BP/Public/BEM/520.pdf",
+        "https://mdhhs-pres-prod.michigan.gov/olmweb/ex/BP/Public/BEM/503.pdf",
+    )
+    defined_for = StateCode.MI
+
+    # BEM 520 Section C: Qualifying Income Test
+    # Line C9: "Enter the sum of line 7 and line 8"
+    # Line 7: Countable earned income (20% rate for initial eligibility)
+    # Line 8: All countable unearned income (gross, no deductions per BEM 503)
+    adds = [
+        "mi_fip_countable_earned_income_for_eligibility",
+        "tanf_gross_unearned_income",
+    ]

policyengine_us/variables/gov/states/mi/mdhhs/fip/income/eligibility/mi_fip_earned_income_after_deductions_for_eligibility_person.py

@@ -0,0 +1,38 @@
+from policyengine_us.model_api import *
+
+
+class mi_fip_earned_income_after_deductions_for_eligibility_person(Variable):
+    value_type = float
+    entity = Person
+    label = "Michigan FIP earned income after deductions for eligibility per person"
+    unit = USD
+    definition_period = MONTH
+    defined_for = StateCode.MI
+    reference = (
+        "https://mdhhs-pres-prod.michigan.gov/olmweb/ex/BP/Public/BEM/518.pdf",
+        "https://mdhhs-pres-prod.michigan.gov/olmweb/EX/BP/Public/BEM/520.pdf",
+    )
+
+    def formula(person, period, parameters):
+        p = parameters(period).gov.states.mi.mdhhs.fip.income.disregard
+
+        # Get gross earned income for this person
+        gross_earned = person("tanf_gross_earned_income", period)
+
+        # BEM 518 Page 5 - "Qualifying Earned Income Disregard"
+        # BEM 520 Section C - Qualifying Income Test (for initial eligibility)
+        # "At application, deduct $200 from each person's countable earnings.
+        # Then deduct an additional 20 percent of each person's remaining earnings."
+
+        # Step 1: Deduct $200 from this person's earnings
+        flat_deduction = p.flat
+        remainder = max_(gross_earned - flat_deduction, 0)
+
+        # Step 2: Deduct 20% of remainder (for initial eligibility test)
+        percent_deduction = remainder * p.initial_rate
+
+        # Step 3: Total deduction
+        total_deduction = flat_deduction + percent_deduction
+
+        # Step 4: Countable income (cannot be negative)
+        return max_(gross_earned - total_deduction, 0)

policyengine_us/variables/gov/states/mi/mdhhs/fip/mi_fip.py

@@ -0,0 +1,30 @@
+from policyengine_us.model_api import *
+
+
+class mi_fip(Variable):
+    value_type = float
+    entity = SPMUnit
+    label = "Michigan Family Independence Program"
+    unit = USD
+    definition_period = MONTH
+    reference = (
+        "https://mdhhs-pres-prod.michigan.gov/olmweb/EX/BP/Public/BEM/520.pdf#page=4",
+        "https://mdhhs-pres-prod.michigan.gov/olmweb/ex/BP/Public/BEM/518.pdf#page=5",
+    )
+    defined_for = "mi_fip_eligible"
+
+    def formula(spm_unit, period, parameters):
+        # BEM 520 Section F: Issuance Amount
+        # "Subtract line 2 and line 3 from the amount on line 1"
+        # Line 1: Payment Standard (from Section B)
+        # Line 2: Countable Income (from Section D - uses 50% deduction)
+        # Line 3: Recoupment (simplified: excluded)
+
+        payment_standard = spm_unit("mi_fip_payment_standard", period)
+        countable_income = spm_unit(
+            "mi_fip_countable_income_for_benefit", period
+        )
+
+        # BEM 518: Minimum benefit requirement is $10 deficit
+        # Negative benefits are set to 0
+        return max_(payment_standard - countable_income, 0)

policyengine_us/variables/gov/states/mi/mdhhs/fip/mi_fip_payment_standard.py

@@ -0,0 +1,32 @@
+from policyengine_us.model_api import *
+
+
+class mi_fip_payment_standard(Variable):
+    value_type = float
+    entity = SPMUnit
+    label = "Michigan FIP payment standard"
+    unit = USD
+    definition_period = MONTH
+    reference = (
+        "https://mdhhs-pres-prod.michigan.gov/olmweb/ex/RF/Public/RFT/210.pdf",
+        "https://www.michigan.gov/mdhhs/-/media/Project/Websites/mdhhs/Inside-MDHHS/Reports-and-Statistics---Human-Services/State-Plans-and-Federal-Regulations/TANF_State_Plan_2023.pdf",
+    )
+    defined_for = StateCode.MI
+
+    def formula(spm_unit, period, parameters):
+        p = parameters(period).gov.states.mi.mdhhs.fip.payment_standard
+
+        # Determine household size
+        size = spm_unit("spm_unit_size", period)
+
+        # For sizes 1-7, use the bracket schedule
+        # For size 8+, use the size 7 amount plus additional per person
+        max_household_size = p.max_household_size
+        capped_size = min_(size, max_household_size)
+        base_standard = p.base.calc(capped_size)
+
+        # Add additional amount for household size 8+
+        additional_persons = max_(size - max_household_size, 0)
+        additional_amount = additional_persons * p.additional
+
+        return base_standard + additional_amount

policyengine_us/variables/gov/states/mi/tax/income/mi_household_resources.py

@@ -8,11 +8,42 @@ class mi_household_resources(Variable):
     unit = USD
     definition_period = YEAR
     defined_for = StateCode.MI
-    reference = "https://law.justia.com/codes/michigan/2022/chapter-206/statute-act-281-of-1967/division-281-1967-1/division-281-1967-1-9/section-206-508/"
+    reference = (
+        "https://law.justia.com/codes/michigan/2022/chapter-206/"
+        "statute-act-281-of-1967/division-281-1967-1/division-281-1967-1-9/"
+        "section-206-508/",
+        "https://www.michigan.gov/taxes/-/media/Project/Websites/taxes/"
+        "Forms/IIT/TY2024/BOOK_MI-1040CR-7.pdf",
+    )
 
     def formula(tax_unit, period, parameters):
         p = parameters(period).gov.states.mi.tax.income
-        household_resources = add(tax_unit, period, p.household_resources)
+        # Per form instructions, only certain income sources must be
+        # floored at 0 if negative. Capital gains have special loss limitation.
+        income_sources = p.household_resources
+
+        # Sources that must be floored at 0 per form instructions:
+        # "Net business income (including net farm income). If negative, enter 0"
+        # "Net royalty or rent income. If negative, enter 0"
+        floored_sources = {
+            "farm_income",
+            "self_employment_income",
+            "partnership_s_corp_income",
+            "rental_income",
+            "farm_rent_income",
+        }
+
+        # Iterate through each source, applying flooring only to
+        # sources that require it per form instructions
+        total = 0
+        for source in income_sources:
+            if source in floored_sources:
+                # Per MI-1040CR instructions: "If negative, enter 0"
+                total += max_(add(tax_unit, period, [source]), 0)
+            else:
+                # Other sources are added as-is without flooring
+                total += add(tax_unit, period, [source])
+
         health_insurance_premiums = add(
             tax_unit, period, ["health_insurance_premiums"]
         )
@@ -21,7 +52,5 @@ class mi_household_resources(Variable):
         )
         return max_(
             0,
-            household_resources
-            - health_insurance_premiums
-            - above_the_line_deductions,
+            total - health_insurance_premiums - above_the_line_deductions,
         )

policyengine_us/variables/gov/states/mn/dcyf/mfip/eligibility/mn_mfip_eligible.py

@@ -0,0 +1,21 @@
+from policyengine_us.model_api import *
+
+
+class mn_mfip_eligible(Variable):
+    value_type = bool
+    entity = SPMUnit
+    label = "Eligible for Minnesota MFIP"
+    definition_period = MONTH
+    reference = "https://www.revisor.mn.gov/statutes/cite/142G.11"
+    defined_for = StateCode.MN
+
+    def formula(spm_unit, period, parameters):
+        # Per MN Stat. 142G.11:
+        # Must meet demographic, income, resource, and immigration requirements.
+        demographic = spm_unit("is_demographic_tanf_eligible", period)
+        income = spm_unit("mn_mfip_income_eligible", period)
+        resources = spm_unit("mn_mfip_resources_eligible", period)
+        immigration = (
+            add(spm_unit, period, ["is_citizen_or_legal_immigrant"]) > 0
+        )
+        return demographic & income & resources & immigration

policyengine_us/variables/gov/states/mn/dcyf/mfip/eligibility/mn_mfip_income_eligible.py

@@ -0,0 +1,21 @@
+from policyengine_us.model_api import *
+
+
+class mn_mfip_income_eligible(Variable):
+    value_type = bool
+    entity = SPMUnit
+    label = "Eligible for Minnesota MFIP due to income"
+    definition_period = MONTH
+    reference = (
+        "https://www.revisor.mn.gov/statutes/cite/142G.02#stat.142G.02.42"
+    )
+    defined_for = StateCode.MN
+
+    def formula(spm_unit, period, parameters):
+        # Per MN Stat. 142G.16, Subd. 1:
+        # Countable income (with dependent care deduction) < Family Wage Level
+        countable = spm_unit(
+            "mn_mfip_countable_income_for_eligibility", period
+        )
+        family_wage_level = spm_unit("mn_mfip_family_wage_level", period)
+        return countable < family_wage_level

policyengine_us/variables/gov/states/mn/dcyf/mfip/eligibility/mn_mfip_resources_eligible.py

@@ -0,0 +1,19 @@
+from policyengine_us.model_api import *
+
+
+class mn_mfip_resources_eligible(Variable):
+    value_type = bool
+    entity = SPMUnit
+    label = "Eligible for Minnesota MFIP due to resources"
+    definition_period = MONTH
+    reference = (
+        "https://www.revisor.mn.gov/statutes/cite/256P.02#stat.256P.02.2"
+    )
+    defined_for = StateCode.MN
+
+    def formula(spm_unit, period, parameters):
+        # Per MN Stat. 256P.02, Subd. 2:
+        # Assets must not exceed $10,000.
+        p = parameters(period).gov.states.mn.dcyf.mfip.resources
+        resources = spm_unit("spm_unit_assets", period.this_year)
+        return resources <= p.limit

policyengine_us/variables/gov/states/mn/dcyf/mfip/income/earned/mn_mfip_countable_earned_income.py

@@ -0,0 +1,38 @@
+from policyengine_us.model_api import *
+
+
+class mn_mfip_countable_earned_income(Variable):
+    value_type = float
+    entity = SPMUnit
+    label = "Minnesota MFIP countable earned income for benefit calculation"
+    unit = USD
+    definition_period = MONTH
+    reference = (
+        "https://www.revisor.mn.gov/statutes/cite/256P.03#stat.256P.03.2",
+        "https://www.revisor.mn.gov/statutes/cite/142G.17#stat.142G.17.7",
+    )
+    defined_for = StateCode.MN
+
+    def formula(spm_unit, period, parameters):
+        # Per MN Stat. 142G.17, Subd. 7 (benefit calculation):
+        # Dependent care deduction does NOT apply to benefit calculation.
+        # Only apply $65 per wage earner and 50% disregard.
+        p = parameters(
+            period
+        ).gov.states.mn.dcyf.mfip.income.earned_income_disregard
+
+        # Get gross earned income per person and sum
+        person = spm_unit.members
+        gross_earned_person = person("tanf_gross_earned_income", period)
+        gross_earned = spm_unit.sum(gross_earned_person)
+
+        # Count wage earners (persons with earned income > 0)
+        has_earnings = gross_earned_person > 0
+        num_wage_earners = spm_unit.sum(has_earnings)
+
+        # Apply $65 per wage earner
+        flat_disregard = p.flat_amount * num_wage_earners
+        after_flat = max_(gross_earned - flat_disregard, 0)
+
+        # Apply 50% disregard
+        return after_flat * (1 - p.rate)

policyengine_us/variables/gov/states/mn/dcyf/mfip/income/earned/mn_mfip_countable_earned_income_for_eligibility.py

@@ -0,0 +1,28 @@
+from policyengine_us.model_api import *
+
+
+class mn_mfip_countable_earned_income_for_eligibility(Variable):
+    value_type = float
+    entity = SPMUnit
+    label = "Minnesota MFIP countable earned income for eligibility"
+    unit = USD
+    definition_period = MONTH
+    reference = (
+        "https://www.revisor.mn.gov/statutes/cite/142G.16#stat.142G.16.1",
+        "https://www.revisor.mn.gov/statutes/cite/256P.03#stat.256P.03.2",
+    )
+    defined_for = StateCode.MN
+
+    def formula(spm_unit, period, parameters):
+        # Per MN Stat. 142G.16, Subd. 1(b)(2):
+        # For initial eligibility, dependent care costs must be deducted
+        # from gross earned income before the $65 and 50% disregard.
+        # Since dependent care is subtracted before 50%, its effect is halved.
+        p = parameters(
+            period
+        ).gov.states.mn.dcyf.mfip.income.earned_income_disregard
+        benefit_earned = spm_unit("mn_mfip_countable_earned_income", period)
+        dependent_care = spm_unit("mn_mfip_dependent_care_deduction", period)
+        # 50% disregard rate means dependent care effect is multiplied by 0.5
+        dependent_care_adjustment = dependent_care * (1 - p.rate)
+        return max_(benefit_earned - dependent_care_adjustment, 0)

policyengine_us/variables/gov/states/mn/dcyf/mfip/income/earned/mn_mfip_dependent_care_deduction.py

@@ -0,0 +1,26 @@
+from policyengine_us.model_api import *
+
+
+class mn_mfip_dependent_care_deduction(Variable):
+    value_type = float
+    entity = SPMUnit
+    label = "Minnesota MFIP dependent care deduction"
+    unit = USD
+    definition_period = MONTH
+    reference = "https://www.dhs.state.mn.us/main/idcplg?IdcService=GET_DYNAMIC_CONVERSION&RevisionSelectionMethod=LatestReleased&dDocName=cm_001809"
+    defined_for = StateCode.MN
+
+    def formula(spm_unit, period, parameters):
+        # Per MN Stat. 142G.16, Subd. 1(b)(2):
+        # Deduct actual dependent care up to $200/child under 2, $175/child 2+.
+        # Only applies to eligibility test, not benefit calculation.
+        p = parameters(
+            period
+        ).gov.states.mn.dcyf.mfip.income.deductions.dependent_care
+        person = spm_unit.members
+        dependent = person("is_tax_unit_dependent", period)
+        age = person("monthly_age", period)
+        childcare_expenses = spm_unit("childcare_expenses", period)
+        max_deduction_per_child = p.amount.calc(age) * dependent
+        total_max_deduction = spm_unit.sum(max_deduction_per_child)
+        return min_(childcare_expenses, total_max_deduction)

policyengine_us/variables/gov/states/mn/dcyf/mfip/income/mn_mfip_countable_income_for_eligibility.py

@@ -0,0 +1,17 @@
+from policyengine_us.model_api import *
+
+
+class mn_mfip_countable_income_for_eligibility(Variable):
+    value_type = float
+    entity = SPMUnit
+    label = "Minnesota MFIP countable income for eligibility"
+    unit = USD
+    definition_period = MONTH
+    reference = (
+        "https://www.revisor.mn.gov/statutes/cite/142G.16#stat.142G.16.1"
+    )
+    defined_for = StateCode.MN
+    adds = [
+        "mn_mfip_countable_earned_income_for_eligibility",
+        "mn_mfip_countable_unearned_income",
+    ]

policyengine_us/variables/gov/states/mn/dcyf/mfip/income/unearned/mn_mfip_child_support_income_exclusion.py

@@ -0,0 +1,24 @@
+from policyengine_us.model_api import *
+
+
+class mn_mfip_child_support_income_exclusion(Variable):
+    value_type = float
+    entity = SPMUnit
+    label = "Minnesota MFIP child support income exclusion"
+    unit = USD
+    definition_period = MONTH
+    reference = (
+        "https://www.revisor.mn.gov/statutes/cite/256P.06#stat.256P.06.3"
+    )
+    defined_for = StateCode.MN
+
+    def formula(spm_unit, period, parameters):
+        # Per MN Stat. 256P.06, Subd. 3:
+        # Child support up to $100 (1 child) or $200 (2+ children) is excluded.
+        p = parameters(
+            period
+        ).gov.states.mn.dcyf.mfip.income.child_support_disregard
+        child_support = add(spm_unit, period, ["child_support_received"])
+        children = spm_unit("spm_unit_count_children", period.this_year)
+        max_disregard = p.amount.calc(children)
+        return min_(child_support, max_disregard)

policyengine_us/variables/gov/states/mn/dcyf/mfip/income/unearned/mn_mfip_countable_unearned_income.py

@@ -0,0 +1,17 @@
+from policyengine_us.model_api import *
+
+
+class mn_mfip_countable_unearned_income(Variable):
+    value_type = float
+    entity = SPMUnit
+    label = "Minnesota MFIP countable unearned income"
+    unit = USD
+    definition_period = MONTH
+    reference = (
+        "https://www.revisor.mn.gov/statutes/cite/256P.06#stat.256P.06.3"
+    )
+    defined_for = StateCode.MN
+    # Per MN Stat. 256P.06, Subd. 3:
+    # Gross unearned income minus child support exclusion (up to $100/1 child, $200/2+).
+    adds = ["tanf_gross_unearned_income"]
+    subtracts = ["mn_mfip_child_support_income_exclusion"]

policyengine_us/variables/gov/states/mn/dcyf/mfip/mn_mfip.py

@@ -0,0 +1,31 @@
+from policyengine_us.model_api import *
+
+
+class mn_mfip(Variable):
+    value_type = float
+    entity = SPMUnit
+    label = "Minnesota MFIP"
+    unit = USD
+    definition_period = MONTH
+    reference = "https://www.revisor.mn.gov/statutes/cite/142G.16"
+    defined_for = "mn_mfip_eligible"
+
+    def formula(spm_unit, period, parameters):
+        # Per MN Stat. 142G.16, Subd. 2 (benefit calculation):
+        # (a) FWL - countable earned = X, cap at transitional standard
+        # (d) X - unearned = final benefit
+        # Note: Dependent care deduction does NOT apply to benefit calculation
+        transitional_standard = spm_unit(
+            "mn_mfip_transitional_standard", period
+        )
+        family_wage_level = spm_unit("mn_mfip_family_wage_level", period)
+        countable_earned = spm_unit("mn_mfip_countable_earned_income", period)
+        countable_unearned = spm_unit(
+            "mn_mfip_countable_unearned_income", period
+        )
+        # Step 1: Subtract countable earned from FWL, floor at 0
+        fwl_minus_earned = max_(family_wage_level - countable_earned, 0)
+        # Step 2: Cap at transitional standard
+        earned_based_benefit = min_(fwl_minus_earned, transitional_standard)
+        # Step 3: Subtract countable unearned income, floor at zero
+        return max_(earned_based_benefit - countable_unearned, 0)

policyengine_us/variables/gov/states/mn/dcyf/mfip/mn_mfip_family_wage_level.py

@@ -0,0 +1,23 @@
+from policyengine_us.model_api import *
+
+
+class mn_mfip_family_wage_level(Variable):
+    value_type = float
+    entity = SPMUnit
+    label = "Minnesota MFIP Family Wage Level"
+    unit = USD
+    definition_period = MONTH
+    reference = (
+        "https://www.revisor.mn.gov/statutes/cite/142G.02#stat.142G.02.42"
+    )
+    defined_for = StateCode.MN
+
+    def formula(spm_unit, period, parameters):
+        # Per MN Stat. 142G.17, Subd. 7:
+        # Family Wage Level = 110% of Transitional Standard.
+        # Used for both eligibility testing and benefit calculation.
+        p = parameters(period).gov.states.mn.dcyf.mfip.income
+        transitional_standard = spm_unit(
+            "mn_mfip_transitional_standard", period
+        )
+        return transitional_standard * p.family_wage_level_multiplier

policyengine_us/variables/gov/states/mn/dcyf/mfip/mn_mfip_transitional_standard.py

@@ -0,0 +1,21 @@
+from policyengine_us.model_api import *
+
+
+class mn_mfip_transitional_standard(Variable):
+    value_type = float
+    entity = SPMUnit
+    label = "Minnesota MFIP Transitional Standard"
+    unit = USD
+    definition_period = MONTH
+    reference = "https://www.house.mn.gov/hrd/pubs/ss/ssmfip.pdf#page=5"
+    defined_for = StateCode.MN
+
+    def formula(spm_unit, period, parameters):
+        # Per MN Stat. 142G.17, Subd. 5:
+        # Transitional Standard is the maximum MFIP grant by family size.
+        p = parameters(period).gov.states.mn.dcyf.mfip.transitional_standard
+        size = spm_unit("spm_unit_size", period)
+        capped_size = min_(size, p.max_unit_size)
+        base_amount = p.amount[capped_size]
+        additional_persons = max_(size - p.max_unit_size, 0)
+        return base_amount + additional_persons * p.additional_person_increment

policyengine_us/variables/gov/states/mn/tax/income/credits/k12_education/mn_k12_education_credit.py

@@ -0,0 +1,38 @@
+from policyengine_us.model_api import *
+
+
+class mn_k12_education_credit(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Minnesota K-12 Education Credit"
+    unit = USD
+    definition_period = YEAR
+    reference = (
+        "https://www.revisor.mn.gov/statutes/cite/290.0674",
+        "https://www.revenue.state.mn.us/sites/default/files/2025-12/m1ed-25.pdf",
+    )
+    defined_for = "mn_k12_education_credit_eligible"
+
+    def formula(tax_unit, period, parameters):
+        p = parameters(period).gov.states.mn.tax.income.credits.k12_education
+        # Count qualifying K-12 children
+        k12_children = tax_unit("mn_k12_qualifying_children", period)
+        # Get qualifying expenses
+        expenses = tax_unit("k12_tuition_and_fees", period)
+        # Line 11: expenses * 75%
+        expense_credit = expenses * p.expense_rate
+        # Line 12: Calculate credit limit based on income
+        base_credit_limit = k12_children * p.amount_per_child
+        # Phase-out if AGI exceeds threshold
+        agi = tax_unit("adjusted_gross_income", period)
+        excess_income = max_(0, agi - p.income_threshold)
+        # Use different phase-out rate for 1 child vs multiple
+        phaseout_rate = where(
+            k12_children == 1,
+            p.phaseout_rate_one_child,
+            p.phaseout_rate_multiple_children,
+        )
+        phaseout_amount = excess_income * phaseout_rate
+        credit_limit = max_(0, base_credit_limit - phaseout_amount)
+        # Credit is lesser of expense credit or credit limit
+        return min_(expense_credit, credit_limit)