policyengine-us 1.443.0__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/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/contrib/local/ny/nyc_mamdani_income_tax.yaml

@@ -0,0 +1,51 @@
+- name: Person below threshold in 2026
+  period: 2026
+  reforms: policyengine_us.reforms.local.ny.mamdani_income_tax.nyc_mamdani_income_tax
+  input:
+    gov.local.ny.mamdani_income_tax.in_effect: True
+    nyc_taxable_income: 800_000
+    in_nyc: true
+  output:
+    nyc_mamdani_income_tax: 0
+
+- name: Person at threshold in 2026
+  period: 2026
+  reforms: policyengine_us.reforms.local.ny.mamdani_income_tax.nyc_mamdani_income_tax
+  input:
+    gov.local.ny.mamdani_income_tax.in_effect: True
+    nyc_taxable_income: 1_000_000
+    in_nyc: true
+  output:
+    nyc_mamdani_income_tax: 0
+
+- name: Person above threshold in 2026
+  period: 2026
+  reforms: policyengine_us.reforms.local.ny.mamdani_income_tax.nyc_mamdani_income_tax
+  input:
+    gov.local.ny.mamdani_income_tax.in_effect: True
+    nyc_taxable_income: 1_200_000
+    in_nyc: true
+  output:
+    # (1_200_000 - 1_000_000) * 0.02 = 200_000 * 0.02 = 4_000
+    nyc_mamdani_income_tax: 4_000
+
+- name: Person well above threshold in 2026
+  period: 2026
+  reforms: policyengine_us.reforms.local.ny.mamdani_income_tax.nyc_mamdani_income_tax
+  input:
+    gov.local.ny.mamdani_income_tax.in_effect: True
+    nyc_taxable_income: 2_000_000
+    in_nyc: true
+  output:
+    # (2_000_000 - 1_000_000) * 0.02 = 1_000_000 * 0.02 = 20_000
+    nyc_mamdani_income_tax: 20_000
+
+- name: Person not in NYC (no tax)
+  period: 2026
+  reforms: policyengine_us.reforms.local.ny.mamdani_income_tax.nyc_mamdani_income_tax
+  input:
+    gov.local.ny.mamdani_income_tax.in_effect: True
+    nyc_taxable_income: 1_500_000
+    in_nyc: false
+  output:
+    nyc_mamdani_income_tax: 0

{policyengine_us-1.443.0.dist-info → policyengine_us-1.444.0.dist-info}/METADATA

@@ -1,6 +1,6 @@
 Metadata-Version: 2.4
 Name: policyengine-us
-Version: 1.443.0
+Version: 1.444.0
 Summary: Add your description here.
 Author-email: PolicyEngine <hello@policyengine.org>
 License-File: LICENSE

{policyengine_us-1.443.0.dist-info → policyengine_us-1.444.0.dist-info}/RECORD

@@ -877,6 +877,8 @@ policyengine_us/parameters/gov/local/co/denver/dhs/property_tax_relief/amount/ho
 policyengine_us/parameters/gov/local/co/denver/dhs/property_tax_relief/amount/renter.yaml,sha256=-PsxqV-gvz-mIEOoVFGWK6d57jZyUERlxCiKeR41ztc,808
 policyengine_us/parameters/gov/local/md/montgomery/tax/income/credits/eitc/README.md,sha256=8WsaWutBw5kaloVJ0HEU-S3TCKXVKh0YjeJcrhWYL6I,27
 policyengine_us/parameters/gov/local/md/montgomery/tax/income/credits/eitc/refundable/match.yaml,sha256=ZksNCK4j8ztAzzh7iewTwqIVZEL-Zyz2Ci8jKOxDEjk,1833
+policyengine_us/parameters/gov/local/ny/mamdani_income_tax/in_effect.yaml,sha256=8I-_3ipnyX2W0JFwg4NzdDwhpCTmHmeyI9VZGfCNKEg,404
+policyengine_us/parameters/gov/local/ny/mamdani_income_tax/rate.yaml,sha256=JELlesv-8Gi4UxbFpSu7Z_Z3sTqFTM3sQEkdRxepB0k,528
 policyengine_us/parameters/gov/local/ny/nyc/tax/income/credits/non_refundable.yaml,sha256=25IANzXEQo0E4MmYeXFG8aau7degKcdHCqEEMFqYpms,198
 policyengine_us/parameters/gov/local/ny/nyc/tax/income/credits/refundable.yaml,sha256=zO9ZB-IYuM4N_L2X2O7Mj_vTi8rZS5k_3teDEU_Yr6M,180
 policyengine_us/parameters/gov/local/ny/nyc/tax/income/credits/cdcc/child_age_restriction.yaml,sha256=tMLgPt-tnecVYHBlRd7t4cxKc1bEEFCOYEppzZFbbIc,314
@@ -3316,7 +3318,7 @@ policyengine_us/params_on_demand/gov/hhs/medicaid/geography/medicaid_rating_area
 policyengine_us/reforms/__init__.py,sha256=FPV8k2633kzUhbKUK8jC6yJONbnZ5n9zLAq2UL57KH4,113
 policyengine_us/reforms/dc_kccatc.py,sha256=LyGMfEKe-0TgQ-2vCYGOD8W-EGEW8_DgIqCQP89qDyg,4283
 policyengine_us/reforms/dc_tax_threshold_joint_ratio.py,sha256=G-5E1EJFGZ3VeUl_fuyj82nMIttHRNRdlT-x98koJrk,1633
-policyengine_us/reforms/reforms.py,sha256=FwH26TRW6PqP26ePOx0cfJzvrz8KMjgXYzrv-6hqPTw,11633
+policyengine_us/reforms/reforms.py,sha256=ahVB9aEgXo9LQ8zEt3Xe9FH9ARBvUpId9hy2JEb0u7s,11854
 policyengine_us/reforms/taxsim.py,sha256=bXNFWfjBX5USld1C7fziT6BBmRy-avz00QtL8WmCHy0,5276
 policyengine_us/reforms/winship.py,sha256=_q74Af1nkmoh0-M6PZJ2FcJAn6v5zf5sAEgvxjwHwyA,3069
 policyengine_us/reforms/aca/__init__.py,sha256=ugTekuQuCQw7EScXFCp5U3NSKhut8wIrrJK-1Y0aL9Q,234
@@ -3377,6 +3379,8 @@ policyengine_us/reforms/harris/lift/__init__.py,sha256=-ckwJS8DfVDWjDg00-5GhRLzp
 policyengine_us/reforms/harris/lift/middle_class_tax_credit.py,sha256=R90lF62fN-qdF6r04vhqumfy_ZPMA-WjrPcCgTKK0H4,2649
 policyengine_us/reforms/harris/rent_relief_act/__init__.py,sha256=DW52D-5yP-LrhEeLUaM1bS_vECR9BNpnHXMj_a5ZqSo,82
 policyengine_us/reforms/harris/rent_relief_act/rent_relief_tax_credit.py,sha256=srDUVpky8yTN-e-8wwtV3TH_y1KzNcFiEzFwBoEQ00M,3437
+policyengine_us/reforms/local/ny/__init__.py,sha256=z_WF8fYdvlb-o7GX9tdSzyaJfvHeV7jYboFpmxBr-yE,106
+policyengine_us/reforms/local/ny/mamdani_income_tax.py,sha256=se_dctX645T4JLZ7cefkMGOdEc104VuWZEQD9PTSNhs,2833
 policyengine_us/reforms/local/nyc/stc/adjust_income_limit_by_filing_status_and_eligibility_by_children.py,sha256=NHbdSqhs0ug0Mc-bQkiaY3FJhwaEXAaBdbEOBC-l9EE,2287
 policyengine_us/reforms/local/nyc/stc/phase_out/README.md,sha256=MU4Oy0wnRuo-NCEQsmt1jO0gfpt67I4NIFL92DPAv2U,429
 policyengine_us/reforms/local/nyc/stc/phase_out/__init__.py,sha256=jFduppr6cvdSzRSPDvgo_wF5E2x8Bl2Apefb7_wTnrM,110
@@ -5583,6 +5587,7 @@ policyengine_us/tests/policy/contrib/federal/reported_state_income_tax.yaml,sha2
 policyengine_us/tests/policy/contrib/harris/capital_gains/harris_capital_gains.yaml,sha256=05HA36fzyqlF-5LDYpindM5Qq7sNH41WUqG1jHoGWWI,2347
 policyengine_us/tests/policy/contrib/harris/lift/middle_class_tax_credit.yaml,sha256=rhO2tPPKU0fpeUCF5LbSad4tnE_MhYWia8doZAchQuw,2966
 policyengine_us/tests/policy/contrib/harris/rent_relief_act/rent_relief_tax_credit.yaml,sha256=8pUm_jmYn2R5LVABvSFoYfVgs172WDqWi1phRhs2X2g,6747
+policyengine_us/tests/policy/contrib/local/ny/nyc_mamdani_income_tax.yaml,sha256=hYsnQhUsOW3XpYjIXP7c-XHpos2HKTQjbpPCAGPZtnU,1597
 policyengine_us/tests/policy/contrib/local/nyc/stc/nyc_school_tax_credit_with_phase_out.yaml,sha256=CSTdYl3fCrK5JeMOfHjHXC44s2f-gN__Qe0AwXglCDI,1859
 policyengine_us/tests/policy/contrib/reconciliation/reconciled_ssn_for_llc_and_aoc.yaml,sha256=C_qZkr9JCIwEo3SiW4Xui8UOTsbeQSNsI64Pa350zdo,2755
 policyengine_us/tests/policy/contrib/snap/abolish_snap_deductions.yaml,sha256=5pgcUuafSNIF2dWsBHMebB7YSrRq9svD0SkzJcvy6po,467
@@ -8920,8 +8925,8 @@ policyengine_us/variables/input/farm_income.py,sha256=BEKxYmHNNnWJAAvULl5qZJigy5
 policyengine_us/variables/input/geography.py,sha256=Ux0ueAf0rhZaflyEqz81UuXP3xKCKBDvoO3CrKhiQEc,5421
 policyengine_us/variables/input/self_employment_income.py,sha256=PwsGz8R4lRikKWUYOhsC0qosNNLXq4f5SQmfw4S3mk8,511
 policyengine_us/variables/input/self_employment_income_before_lsr.py,sha256=E8fcX9Nlyqz8dziHhQv_euutdmoIwFMMWePUwbbwv_w,379
-policyengine_us-1.443.0.dist-info/METADATA,sha256=CSzYBlxitPr9rfaoD70ER9lzizOy76op7A-r9K8VTOw,1649
-policyengine_us-1.443.0.dist-info/WHEEL,sha256=qtCwoSJWgHk21S1Kb4ihdzI2rlJ1ZKaIurTj_ngOhyQ,87
-policyengine_us-1.443.0.dist-info/entry_points.txt,sha256=MLaqNyNTbReALyKNkde85VkuFFpdPWAcy8VRG1mjczc,57
-policyengine_us-1.443.0.dist-info/licenses/LICENSE,sha256=2N5ReRelkdqkR9a-KP-y-shmcD5P62XoYiG-miLTAzo,34519
-policyengine_us-1.443.0.dist-info/RECORD,,
+policyengine_us-1.444.0.dist-info/METADATA,sha256=hiGSeDF7EReWOF4Hkk5mfw_hfWaTtM0SqVRJ6lOdb40,1649
+policyengine_us-1.444.0.dist-info/WHEEL,sha256=WLgqFyCfm_KASv4WHyYy0P3pM_m7J5L9k2skdKLirC8,87
+policyengine_us-1.444.0.dist-info/entry_points.txt,sha256=MLaqNyNTbReALyKNkde85VkuFFpdPWAcy8VRG1mjczc,57
+policyengine_us-1.444.0.dist-info/licenses/LICENSE,sha256=2N5ReRelkdqkR9a-KP-y-shmcD5P62XoYiG-miLTAzo,34519
+policyengine_us-1.444.0.dist-info/RECORD,,

{policyengine_us-1.443.0.dist-info → policyengine_us-1.444.0.dist-info}/WHEEL

@@ -1,4 +1,4 @@
 Wheel-Version: 1.0
-Generator: hatchling 1.27.0
+Generator: hatchling 1.28.0
 Root-Is-Purelib: true
 Tag: py3-none-any