policyengine-us 1.442.1__py3-none-any.whl → 1.444.0__py3-none-any.whl

policyengine_us/parameters/gov/local/ny/mamdani_income_tax/in_effect.yaml

@@ -0,0 +1,10 @@
+description: Zohran Mamdani's proposed additional NYC income tax on income above a certain threshold is in effect if this is true.
+values:
+  0000-01-01: false
+metadata:
+  unit: bool
+  period: year
+  label: Zohran Mamdani NYC additional millionaire income tax in effect
+  reference: 
+    - title: Mamdani Revenue Proposal
+      href: https://drive.google.com/file/d/14-aM9DKG337SDMilmfQtLRR-pDwyWSTc/view

policyengine_us/parameters/gov/local/ny/mamdani_income_tax/rate.yaml

@@ -0,0 +1,18 @@
+description: Zohran Mamdani proposed taxing New York City residents' income above a threshold at this rate.
+metadata:
+  type: marginal_rate
+  threshold_unit: currency-USD
+  rate_unit: /1
+  label: Zohran Mamdani NYC high earner income tax rate
+  reference:
+    - title: Mamdani Revenue Proposal
+      href: https://drive.google.com/file/d/14-aM9DKG337SDMilmfQtLRR-pDwyWSTc/view
+brackets:
+  - threshold:
+      2026-01-01: 0
+    rate:
+      2026-01-01: 0
+  - threshold:
+      2026-01-01: 1_000_000
+    rate:
+      2026-01-01: 0.02

policyengine_us/parameters/gov/states/il/hfs/README.md

@@ -0,0 +1 @@
+# Department of Healthcare and Family Services (HFS)

policyengine_us/parameters/gov/states/il/hfs/hbwd/README.md

@@ -0,0 +1 @@
+# Health Benefits for Workers with Disabilities (HBWD)

policyengine_us/parameters/gov/states/il/hfs/hbwd/eligibility/age.yaml

@@ -0,0 +1,25 @@
+description: Illinois limits the Health Benefits for Workers with Disabilities program to individuals between these ages.
+metadata:
+  threshold_unit: year
+  amount_unit: bool
+  period: year
+  type: single_amount
+  label: Illinois HBWD age eligibility
+  reference:
+    - title: 89 Ill. Admin. Code § 120.510 (a)(7) - HBWD Eligibility
+      href: https://www.law.cornell.edu/regulations/illinois/Ill-Admin-Code-tit-89-SS-120.510
+    - title: Health Benefits for Workers with Disabilities Eligibility | HFS
+      href: https://hfs.illinois.gov/medicalprograms/hbwd/eligibility.html
+brackets:
+  - threshold:
+      2022-04-01: 0
+    amount:
+      2022-04-01: false
+  - threshold:
+      2022-04-01: 16
+    amount:
+      2022-04-01: true
+  - threshold:
+      2022-04-01: 65
+    amount:
+      2022-04-01: false

policyengine_us/parameters/gov/states/il/hfs/hbwd/eligibility/asset/limit.yaml

@@ -0,0 +1,15 @@
+description: Illinois limits the Health Benefits for Workers with Disabilities program to individuals with non-exempt assets at or below this amount.
+values:
+  2022-04-01: 25_000
+
+metadata:
+  unit: currency-USD
+  period: year
+  label: Illinois HBWD asset limit
+  reference:
+    - title: 89 Ill. Admin. Code § 120.510 (a)(9)- HBWD Eligibility
+      href: https://www.law.cornell.edu/regulations/illinois/Ill-Admin-Code-tit-89-SS-120.510
+    - title: 305 ILCS 5/5-2 - Classes of Persons Eligible (11)(c)
+      href: https://www.ilga.gov/documents/legislation/ilcs/documents/030500050K5-2.htm
+    - title: Health Benefits for Workers with Disabilities Eligibility | HFS
+      href: https://hfs.illinois.gov/medicalprograms/hbwd/eligibility.html

policyengine_us/parameters/gov/states/il/hfs/hbwd/eligibility/income/limit.yaml

@@ -0,0 +1,15 @@
+description: Illinois limits the Health Benefits for Workers with Disabilities program to individuals with countable income at or below this percentage of the Federal Poverty Level.
+values:
+  2022-04-01: 3.5
+
+metadata:
+  unit: /1
+  period: year
+  label: Illinois HBWD income limit as percent of FPL
+  reference:
+    - title: 89 Ill. Admin. Code § 120.510 (a)(8) - HBWD Eligibility
+      href: https://www.law.cornell.edu/regulations/illinois/Ill-Admin-Code-tit-89-SS-120.510
+    - title: 305 ILCS 5/5-2 - Classes of Persons Eligible (11)(a)
+      href: https://www.ilga.gov/documents/legislation/ilcs/documents/030500050K5-2.htm
+    - title: Health Benefits for Workers with Disabilities Eligibility | HFS
+      href: https://hfs.illinois.gov/medicalprograms/hbwd/eligibility.html

policyengine_us/parameters/gov/states/il/hfs/hbwd/eligibility/income/sources/earned.yaml

@@ -0,0 +1,13 @@
+description: Illinois counts these income sources as earned income under the Health Benefits for Workers with Disabilities program.
+values:
+  2022-04-01:
+    - employment_income
+    - self_employment_income
+
+metadata:
+  unit: list
+  period: year
+  label: Illinois HBWD earned income sources
+  reference:
+    - title: 89 Ill. Admin. Code § 120.360 - Income - Earned Income
+      href: https://www.law.cornell.edu/regulations/illinois/Ill-Admin-Code-tit-89-SS-120.360

policyengine_us/parameters/gov/states/il/hfs/hbwd/eligibility/income/sources/unearned.yaml

@@ -0,0 +1,25 @@
+description: Illinois counts these income sources as unearned income under the Health Benefits for Workers with Disabilities program.
+values:
+  2022-04-01:
+    - social_security
+    - disability_benefits
+    - workers_compensation
+    - unemployment_compensation
+    - retirement_distributions
+    - alimony_income
+    - dividend_income
+    - interest_income
+    - capital_gains
+    - farm_income
+    - farm_rent_income
+    - debt_relief
+    - illicit_income
+    - miscellaneous_income
+
+metadata:
+  unit: list
+  period: year
+  label: Illinois HBWD unearned income sources
+  reference:
+    - title: 89 Ill. Admin. Code § 120.330 - Income - Unearned Income
+      href: https://www.law.cornell.edu/regulations/illinois/Ill-Admin-Code-tit-89-SS-120.330

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

@@ -0,0 +1,21 @@
+description: Illinois considers these statuses as qualified noncitizens under the Health Benefits for Workers with Disabilities program.
+values:
+  2022-04-01:
+    # - HONORABLY_DISCHARGED_VETERAN  # Not in immigration_status enum
+    - REFUGEE
+    - ASYLEE
+    - DEPORTATION_WITHHELD
+    - CONDITIONAL_ENTRANT
+    - LEGAL_PERMANENT_RESIDENT
+    - PAROLED_ONE_YEAR
+    # - VICTIMS_OF_TRAFFICKING  # Not in immigration_status enum yet
+
+metadata:
+  label: Illinois HBWD 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
+    - title: 89 Ill. Admin. Code § 120.510 (a)(2) - HBWD Eligibility
+      href: https://www.law.cornell.edu/regulations/illinois/Ill-Admin-Code-tit-89-SS-120.510

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/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/tests/policy/baseline/gov/states/il/hfs/hbwd/asset/il_hbwd_countable_assets.yaml

@@ -0,0 +1,23 @@
+- name: Case 1, countable assets for single person.
+  period: 2024-01
+  input:
+    state_code: IL
+    spm_unit_cash_assets: 15_000
+  output:
+    il_hbwd_countable_assets: 15_000
+
+- name: Case 2, countable assets at limit.
+  period: 2024-01
+  input:
+    state_code: IL
+    spm_unit_cash_assets: 25_000
+  output:
+    il_hbwd_countable_assets: 25_000
+
+- name: Case 3, countable assets with zero.
+  period: 2024-01
+  input:
+    state_code: IL
+    spm_unit_cash_assets: 0
+  output:
+    il_hbwd_countable_assets: 0

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

@@ -0,0 +1,39 @@
+- name: Case 1, age eligible at 16.
+  period: 2024-01
+  input:
+    state_code: IL
+    age: 16
+  output:
+    il_hbwd_age_eligible: true
+
+- name: Case 2, age eligible at 30.
+  period: 2024-01
+  input:
+    state_code: IL
+    age: 30
+  output:
+    il_hbwd_age_eligible: true
+
+- name: Case 3, age eligible at 64.
+  period: 2024-01
+  input:
+    state_code: IL
+    age: 64
+  output:
+    il_hbwd_age_eligible: true
+
+- name: Case 4, age ineligible at 15.
+  period: 2024-01
+  input:
+    state_code: IL
+    age: 15
+  output:
+    il_hbwd_age_eligible: false
+
+- name: Case 5, age ineligible at 65.
+  period: 2024-01
+  input:
+    state_code: IL
+    age: 65
+  output:
+    il_hbwd_age_eligible: false

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

@@ -0,0 +1,31 @@
+- name: Case 1, asset eligible below limit.
+  period: 2024-01
+  input:
+    state_code: IL
+    spm_unit_cash_assets: 20_000
+  output:
+    il_hbwd_asset_eligible: true
+
+- name: Case 2, asset eligible at limit.
+  period: 2024-01
+  input:
+    state_code: IL
+    spm_unit_cash_assets: 25_000
+  output:
+    il_hbwd_asset_eligible: true
+
+- name: Case 3, asset ineligible above limit.
+  period: 2024-01
+  input:
+    state_code: IL
+    spm_unit_cash_assets: 25_001
+  output:
+    il_hbwd_asset_eligible: false
+
+- name: Case 4, asset eligible with zero assets.
+  period: 2024-01
+  input:
+    state_code: IL
+    spm_unit_cash_assets: 0
+  output:
+    il_hbwd_asset_eligible: true

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

@@ -0,0 +1,35 @@
+- name: Case 1, disability eligible via SSI disability.
+  period: 2024-01
+  input:
+    state_code: IL
+    is_ssi_disabled: true
+    social_security_disability: 0
+  output:
+    il_hbwd_disability_eligible: true
+
+- name: Case 2, disability eligible via SSDI receipt.
+  period: 2024-01
+  input:
+    state_code: IL
+    is_ssi_disabled: false
+    social_security_disability: 14_400  # $1,200/month
+  output:
+    il_hbwd_disability_eligible: true
+
+- name: Case 3, disability eligible via both.
+  period: 2024-01
+  input:
+    state_code: IL
+    is_ssi_disabled: true
+    social_security_disability: 14_400  # $1,200/month
+  output:
+    il_hbwd_disability_eligible: true
+
+- name: Case 4, disability ineligible.
+  period: 2024-01
+  input:
+    state_code: IL
+    is_ssi_disabled: false
+    social_security_disability: 0
+  output:
+    il_hbwd_disability_eligible: false

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

@@ -0,0 +1,65 @@
+- name: Case 1, eligible working disabled person.
+  period: 2024-01
+  input:
+    state_code: IL
+    age: 35
+    is_ssi_disabled: true
+    employment_income: 30_000  # $2,500/month
+    spm_unit_cash_assets: 10_000
+  output:
+    il_hbwd_eligible: true
+
+- name: Case 2, eligible SSDI recipient with job.
+  period: 2024-01
+  input:
+    state_code: IL
+    age: 50
+    social_security_disability: 14_400  # $1,200/month
+    employment_income: 21_600  # $1,800/month
+    spm_unit_cash_assets: 20_000
+  output:
+    il_hbwd_eligible: true
+
+- name: Case 3, ineligible due to age.
+  period: 2024-01
+  input:
+    state_code: IL
+    age: 70
+    is_ssi_disabled: true
+    employment_income: 24_000  # $2,000/month
+    spm_unit_cash_assets: 5_000
+  output:
+    il_hbwd_eligible: false
+
+- name: Case 4, ineligible due to no employment.
+  period: 2024-01
+  input:
+    state_code: IL
+    age: 40
+    is_ssi_disabled: true
+    social_security_disability: 18_000  # $1,500/month
+    spm_unit_cash_assets: 5_000
+  output:
+    il_hbwd_eligible: false
+
+- name: Case 5, ineligible due to high income.
+  period: 2024-01
+  input:
+    state_code: IL
+    age: 45
+    is_ssi_disabled: true
+    employment_income: 72_000  # $6,000/month
+    spm_unit_cash_assets: 5_000
+  output:
+    il_hbwd_eligible: false
+
+- name: Case 6, ineligible due to high assets.
+  period: 2024-01
+  input:
+    state_code: IL
+    age: 30
+    is_ssi_disabled: true
+    employment_income: 24_000  # $2,000/month
+    spm_unit_cash_assets: 30_000
+  output:
+    il_hbwd_eligible: false