policyengine-us 1.444.1__py3-none-any.whl → 1.446.0__py3-none-any.whl

policyengine_us/parameters/gov/territories/pr/tax/income/gradual_adjustment/adjustment_limit_basis.yaml

@@ -0,0 +1,12 @@
+description: Puerto Rico provides the following basis amount for the gradual adjustment limit.
+values: 
+  2024-01-01: 8_895
+metadata:
+  unit: currency-USD
+  period: year
+  label: Puerto Rico gradual adjustment limit basis
+  reference:
+    - title: Gov. of Puerto Rico Form 482.0 2024 
+      href: https://hacienda.pr.gov/sites/default/files/individuals_2024_rev._jul_12_24_9-30-24_informative.pdf#page=52
+    - title: P.R. Laws tit. 13, § 30061 (b)(5)(e)
+      href: https://bvirtualogp.pr.gov/ogp/Bvirtual/leyesreferencia/PDF/2-ingles/1-2011.pdf#page=32

policyengine_us/parameters/gov/territories/pr/tax/income/gradual_adjustment/exemption_rate.yaml

@@ -0,0 +1,13 @@
+description: Puerto Rico provides the following rate to reduce the total exemptions when calculating the gradual adjustment limit.
+values: 
+  2024-01-01: 0.33
+metadata:
+  unit: /1
+  period: year
+  label: Puerto Rico gradual adjustment rate for exemptions
+  # discrepancy between legal form and tax form for the exemptions rate
+  reference:
+    - title: Gov. of Puerto Rico Form 482.0 2024 
+      href: https://hacienda.pr.gov/sites/default/files/individuals_2024_rev._jul_12_24_9-30-24_informative.pdf#page=52
+    - title: P.R. Laws tit. 13, § 30061 (b)(5)(c)
+      href: https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1004/subchapter-a/30061/

policyengine_us/parameters/gov/territories/pr/tax/income/gradual_adjustment/rate.yaml

@@ -0,0 +1,12 @@
+description: Puerto Rico provides the following rate to reduce the taxable net income when calculating gradual adjustment. 
+values: 
+  2024-01-01: 0.05
+metadata:
+  unit: /1
+  period: year
+  label: Puerto Rico gradual adjustment rate for taxable net income
+  reference:
+    - title: Gov. of Puerto Rico Form 482.0 2024 
+      href: https://hacienda.pr.gov/sites/default/files/individuals_2024_rev._jul_12_24_9-30-24_informative.pdf#page=52
+    - title: P.R. Laws tit. 13, § 30061 (b)(1)-(4)
+      href: https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1004/subchapter-a/30061/

policyengine_us/parameters/gov/territories/pr/tax/income/gradual_adjustment/threshold.yaml

@@ -0,0 +1,13 @@
+description: Puerto Rico provides the following income amount as a threshold for the gradual adjustment amount.
+values: 
+  2024-01-01: 500_000
+metadata:
+  unit: currency-USD
+  period: year
+  label: Puerto Rico gradual adjustment amount income threshold
+  # discrepancy between legal form and tax form for the income threshold 
+  reference:
+    - title: Gov. of Puerto Rico Form 482.0 2024 
+      href: https://hacienda.pr.gov/sites/default/files/individuals_2024_rev._jul_12_24_9-30-24_informative.pdf#page=52
+    - title: P.R. Laws tit. 13, § 30061 (b)(4))
+      href: https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1004/subchapter-a/30061/

policyengine_us/parameters/gov/territories/pr/tax/income/regular_tax/percentage.yaml

@@ -0,0 +1,21 @@
+description: Puerto Rico taxes this percentage of total normal taxes, based on gross income.
+brackets:
+  - threshold: 
+      2024-01-01: 0
+    amount:
+      2024-01-01: 0.92
+  - threshold: 
+      2024-01-01: 100_001
+    amount:
+      2024-01-01: 0.95
+metadata:
+  amount_unit: /1
+  threshold_unit: currency-USD
+  type: single_amount
+  label: Puerto Rico regular tax percentage
+  period: year
+  reference:
+    - title: Gov. of Puerto Rico Form 482.0 2024 
+      href: https://hacienda.pr.gov/sites/default/files/individuals_2024_rev._jul_12_24_9-30-24_informative.pdf#page=3
+    - title: P.R. Laws tit. 13, § 30061 (c)
+      href: https://bvirtualogp.pr.gov/ogp/Bvirtual/leyesreferencia/PDF/2-ingles/1-2011.pdf#page=33

policyengine_us/parameters/gov/territories/pr/tax/income/taxable_income/deductions/sources.yaml

@@ -0,0 +1,18 @@
+description: Puerto Rico deductions from taxable income.
+values:
+  2023-01-01:
+    - pr_casualty_loss_deduction
+    - pr_charitable_deduction
+    - pr_medical_expense_deduction
+    - pr_mortgage_deduction
+    - pr_education_deduction
+    - pr_retirement_deduction
+metadata:
+  unit: list
+  period: year
+  label: Puerto Rico income deductions
+  reference:
+    - title: P.R. Laws tit. 13, § 30135 
+      href: https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1005/subchapter-c/30135/
+    - title: Gov. of Puerto Rico Individual Income Tax Return Form 482.0 4
+      href: https://hacienda.pr.gov/sites/default/files/individuals_2024_rev._jul_12_24_9-30-24_informative.pdf#page=4

policyengine_us/parameters/gov/territories/pr/tax/income/taxable_income/exemptions/sources.yaml

@@ -0,0 +1,15 @@
+description: Puerto Rico exemptions from taxable income.
+values:
+  2023-01-01:
+    - pr_personal_exemption
+    - pr_veteran_exemption
+    - pr_dependents_exemption
+metadata:
+  unit: list
+  period: year
+  label: Puerto Rico income exemptions
+  reference:
+    - title: P.R. Laws tit. 13, § 30138 (a)(1)-(2)
+      href: https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1005/subchapter-c/30138/
+    - title: Gov. of Puerto Rico Form 482.0 2024
+      href: https://hacienda.pr.gov/sites/default/files/individuals_2024_rev._jul_12_24_9-30-24_informative.pdf#page=2

policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/gradual_adjustment/pr_gradual_adjustment_amount.yaml

@@ -0,0 +1,29 @@
+- name: Not eligible, income below threshold
+  period: 2024
+  input:
+    pr_gradual_adjustment_eligible: False
+    pr_net_taxable_income: 70_000
+    pr_exemptions: 4_000
+    state_code: PR
+  output:
+    pr_gradual_adjustment_amount: 0
+
+- name: Amount lower than limit
+  period: 2024
+  input:
+    pr_gradual_adjustment_eligible: True
+    pr_net_taxable_income: 501_000 
+    pr_exemptions: 1_300
+    state_code: PR
+  output:
+    pr_gradual_adjustment_amount: 50
+
+- name: Limit lower than amount
+  period: 2024
+  input:
+    pr_gradual_adjustment_eligible: True
+    pr_net_taxable_income: 700_000 
+    pr_exemptions: 1_000
+    state_code: PR
+  output:
+    pr_gradual_adjustment_amount: 9_225

policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/gradual_adjustment/pr_gradual_adjustment_eligible.yaml

@@ -0,0 +1,15 @@
+- name: Not eligible
+  period: 2024
+  input:
+    pr_net_taxable_income: 500_000
+    state_code: PR
+  output:
+    pr_gradual_adjustment_eligible: False
+
+- name: Eligible
+  period: 2024
+  input:
+    pr_net_taxable_income: 500_001
+    state_code: PR
+  output:
+    pr_gradual_adjustment_eligible: True

policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/pr_tax_before_credits.yaml

@@ -0,0 +1,19 @@
+- name: Lower bracket
+  period: 2024
+  input:
+    state_code: PR
+    pr_gross_income: 100_000
+    pr_normal_tax: 2_000
+    pr_gradual_adjustment_amount: 0
+  output:
+    pr_regular_tax_before_credits: 1_840
+
+- name: Upper bracket
+  period: 2024
+  input:
+    state_code: PR
+    pr_gross_income: 100_001
+    pr_normal_tax: 1_000
+    pr_gradual_adjustment_amount: 500
+  output:
+    pr_regular_tax_before_credits: 1_425

policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/taxable_income/pr_net_taxable_income.yaml

@@ -0,0 +1,26 @@
+- name: Base case
+  period: 2024
+  input:
+    pr_agi: 40_000
+    pr_casualty_loss_deduction: 1_000
+    pr_charitable_deduction: 500
+    pr_retirement_deduction: 20_000
+    pr_medical_expense_deduction: 0
+    pr_mortgage_deduction: 3_000
+    pr_education_deduction: 1_500
+    pr_personal_exemption: 1_000
+    pr_veteran_exemption: 0
+    pr_dependents_exemption: 500
+    state_code: PR
+  output:
+    pr_net_taxable_income: 12_500
+
+- name: AGI smaller than exemption and deduction sum
+  period: 2024
+  input:
+    pr_agi: 10_000
+    pr_casualty_loss_deduction: 10_000
+    pr_charitable_deduction: 5
+    state_code: PR
+  output:
+    pr_net_taxable_income: 0

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_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-1.444.1.dist-info → policyengine_us-1.446.0.dist-info}/METADATA

@@ -1,6 +1,6 @@
 Metadata-Version: 2.4
 Name: policyengine-us
-Version: 1.444.1
+Version: 1.446.0
 Summary: Add your description here.
 Author-email: PolicyEngine <hello@policyengine.org>
 License-File: LICENSE

{policyengine_us-1.444.1.dist-info → policyengine_us-1.446.0.dist-info}/RECORD

@@ -3204,8 +3204,14 @@ policyengine_us/parameters/gov/territories/pr/tax/income/credits/low_income/age_
 policyengine_us/parameters/gov/territories/pr/tax/income/credits/low_income/income_limit.yaml,sha256=WRGjWuBQpEJ8iTPLfID1uK0t9E0REHTodVkWHGkEL6A,942
 policyengine_us/parameters/gov/territories/pr/tax/income/credits/low_income/amount/additional.yaml,sha256=nrOhUJP-rlqR0UmIuUE6qW-5hLfH8f2uIVFmldPCinw,977
 policyengine_us/parameters/gov/territories/pr/tax/income/credits/low_income/amount/base.yaml,sha256=ktyRYW9zA1TAGyIVCJhRh1lGqfL7Kx5lLr7Zy8pf-Ww,717
+policyengine_us/parameters/gov/territories/pr/tax/income/gradual_adjustment/adjustment_limit_basis.yaml,sha256=tS5Do-iPifWVXOJxYSjLB2mnMVs4ZYFjTAnyntLyliI,556
+policyengine_us/parameters/gov/territories/pr/tax/income/gradual_adjustment/exemption_rate.yaml,sha256=8uCE3Qp5JxpbzLVWkB3rn3qVfUDyEAuGOMgI7r4rD9I,682
+policyengine_us/parameters/gov/territories/pr/tax/income/gradual_adjustment/rate.yaml,sha256=o_oJFZ9zPirq3V30loYnw6PPHH9eDR1g7WVpLSCgTos,612
+policyengine_us/parameters/gov/territories/pr/tax/income/gradual_adjustment/threshold.yaml,sha256=KsJqQg4ceNWxkHHb454QxRYgKtpXLxqNKBX7K38uPR8,680
 policyengine_us/parameters/gov/territories/pr/tax/income/gross_income/sources.yaml,sha256=4rB8Sj0-PN1UayxMalENlfgf4rOPPUvXZf2Z_om1hmo,1820
+policyengine_us/parameters/gov/territories/pr/tax/income/regular_tax/percentage.yaml,sha256=h3LWf3Jj9UQUU4D9_oW_GjiaWQJD6UjR48R8tiJ5PvE,718
 policyengine_us/parameters/gov/territories/pr/tax/income/tax_rate/amount.yaml,sha256=c40feR65hYrrNCq1ie1w-Im4IQl8NrSj6bAXof7zmQs,1050
+policyengine_us/parameters/gov/territories/pr/tax/income/taxable_income/deductions/sources.yaml,sha256=zbfUpLtpHdlU60ke0kp6T119xEfBS7udJfuwXGZFB-4,711
 policyengine_us/parameters/gov/territories/pr/tax/income/taxable_income/deductions/casualty_loss/separate_percentage.yaml,sha256=KnOLuA34KyrOqRXPYR7xk1mB043XB3OFekCA78uHYbc,771
 policyengine_us/parameters/gov/territories/pr/tax/income/taxable_income/deductions/charity/floor.yaml,sha256=IrNIBHg_UXxYqF_PPOLLRn6fPhkgHu4fnP9mM9gUSNU,796
 policyengine_us/parameters/gov/territories/pr/tax/income/taxable_income/deductions/education/age_threshold.yaml,sha256=A5OTdiX6p0UdGOTp96KLwmnU2ZPgxCGTLpll5OdWq-s,606
@@ -3217,6 +3223,7 @@ policyengine_us/parameters/gov/territories/pr/tax/income/taxable_income/deductio
 policyengine_us/parameters/gov/territories/pr/tax/income/taxable_income/deductions/retirement/age_threshold.yaml,sha256=zJ8Q3XZrh2INvKvW2xx5h1DhXuEtJGjnK-Gv2an4Ijo,559
 policyengine_us/parameters/gov/territories/pr/tax/income/taxable_income/deductions/retirement/max.yaml,sha256=D3uhpibDaJlhRXDOEu7PyBP-mqENdayWn9k-Y3Oab-g,560
 policyengine_us/parameters/gov/territories/pr/tax/income/taxable_income/exemptions/personal.yaml,sha256=56y0Qq2cx1XRF2cuV16iIeogOW1yWwggUQRdKl_yngg,819
+policyengine_us/parameters/gov/territories/pr/tax/income/taxable_income/exemptions/sources.yaml,sha256=vkwepV2tR-dfo0SLRHw3hhHw12_wRW2Ny-W2YJDruJY,595
 policyengine_us/parameters/gov/territories/pr/tax/income/taxable_income/exemptions/veteran.yaml,sha256=Png_1_EJcRdK-ALHKKtx_GW9T-MQ_Qy05chzGkOVRMg,572
 policyengine_us/parameters/gov/territories/pr/tax/income/taxable_income/exemptions/dependent/age_threshold/older.yaml,sha256=74MhyAjkxXsKxmOyNbmIIiDS9UnXbHP5bKcYhFBb3Nw,572
 policyengine_us/parameters/gov/territories/pr/tax/income/taxable_income/exemptions/dependent/age_threshold/student.yaml,sha256=gIxpF0jKVYuFyETD0L0XuWIrNYEYfSan4Lo8X-VO8iQ,586
@@ -5371,6 +5378,7 @@ policyengine_us/tests/policy/baseline/gov/states/wv/tax/income/subtractions/soci
 policyengine_us/tests/policy/baseline/gov/states/wv/tax/income/subtractions/social_security/wv_social_security_benefits_subtraction_person.yaml,sha256=FYlFFRNZkMEs3-BBc9aoLKqjQE1vYQYMrAw9w3OyvYA,7445
 policyengine_us/tests/policy/baseline/gov/tax/income/integration.yaml,sha256=1kwIJmcmqG6X5kZjCga-hfsclylJB0fWVXSdh08OZHM,706
 policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/pr_normal_tax.yaml,sha256=79H2cj93JYnaUZGdG9zNatvf1s3SHzgkxJU6Ujzhm7Q,536
+policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/pr_tax_before_credits.yaml,sha256=Zqy1wFK2JWRlYUq_dNssdDdDZKJcHC6BgsJqOdHSMic,415
 policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/credits/earned_income/integration.yaml,sha256=-9Q9J78TOZuPG8LLK5PqHM4dgi9PmT3KB08jgPNTHFU,1570
 policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/credits/earned_income/pr_earned_income_credit.yaml,sha256=ya84wBvd6bTepawJlWt_1xrzHoshmorBhMThd7V3fqo,4076
 policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/credits/earned_income/pr_earned_income_credit_eligible_person.yaml,sha256=05_kLBxBq9we-w72eJj9fq_1fEeFnqv7P_mG0dl3e84,1196
@@ -5379,6 +5387,9 @@ policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/credits/low_
 policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/credits/low_income/pr_low_income_credit_eligible.yaml,sha256=ZwzsgITtWsJGAQVQd6qrSJNOyuQxWREG0NZDVZ9p5SQ,1947
 policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/credits/low_income/pr_low_income_credit_eligible_person.yaml,sha256=EAipNZfTMVye2BdYodTgAtJtWjzR7UTaGK-R8k3qvB0,813
 policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/credits/refundable_ctc/pr_refundable_ctc.yaml,sha256=uH6Rb2TLLIrAJSkX5zS9eUaeLgLDmUzYXg9Ws79eTyE,434
+policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/gradual_adjustment/pr_gradual_adjustment_amount.yaml,sha256=u2kCu4KaAUHTuGLonRjNoIteVGM-BQmEsw_2fc0m4YQ,688
+policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/gradual_adjustment/pr_gradual_adjustment_eligible.yaml,sha256=ze5PEdnOUIXt6os0khlGqheYHt9HeIUFNOqo4HwPm8E,298
+policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/taxable_income/pr_net_taxable_income.yaml,sha256=riHQESiob8pAE0cesJgP6TvtUej2T7ck_lPx0p1gL_E,653
 policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/taxable_income/deductions/pr_casualty_loss_deduction.yaml,sha256=FteN_CqJcr_hjNt0BPagZ5bI9i4PwpHa4vCvphQ-FkY,333
 policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/taxable_income/deductions/pr_charitable_deduction.yaml,sha256=W6N5RCKT6iKoV6qr_UbdrVmsy8c7NZkIRR-GqDV_oiM,470
 policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/taxable_income/deductions/pr_medical_expense_deduction.yaml,sha256=0swPOBL6tTh5Q2ScDziSdgFBQHmd2m8yutElgjfDHss,897
@@ -8324,7 +8335,7 @@ policyengine_us/variables/gov/territories/pr/tax/income/pr_gross_income.py,sha25
 policyengine_us/variables/gov/territories/pr/tax/income/pr_gross_income_person.py,sha256=SFZtLDY2V-a1qH8p_EvIvOYhUsH_cjhHJBWYnmBB3jU,431
 policyengine_us/variables/gov/territories/pr/tax/income/pr_income_tax.py,sha256=oSXFwy96SUJkhVN0MwaW_zpmrN-nL9BHtJKyGsuoRao,442
 policyengine_us/variables/gov/territories/pr/tax/income/pr_normal_tax.py,sha256=P2zYc9sjQM-ZNGUpaOzqMTGariqmTXK07lKtBTSh7kc,578
-policyengine_us/variables/gov/territories/pr/tax/income/pr_regular_tax_before_credits.py,sha256=DAjGSTWUJNd_3QxCijIcf04am0C9YxjtVVOVSTK0ozs,357
+policyengine_us/variables/gov/territories/pr/tax/income/pr_regular_tax_before_credits.py,sha256=PuDOueUwbpGABgbK6jkIVapbK35pCekloXzJD-557CE,726
 policyengine_us/variables/gov/territories/pr/tax/income/credits/pr_refundable_credits.py,sha256=-Vxk6bPiB9tSwDOIE46Q3LNLBMKL-3atTYPBD3SfC_Y,308
 policyengine_us/variables/gov/territories/pr/tax/income/credits/earned_income/pr_earned_income_credit.py,sha256=-magFQVK47xuu0D3PleHiy_ihbx4RdJW-Jg_ELQO0Ks,1851
 policyengine_us/variables/gov/territories/pr/tax/income/credits/earned_income/pr_earned_income_credit_eligible.py,sha256=ilQSYlQ6cEQuf4oHHnhHWRGywxkzN5Y6GOhu9_FwmqI,630
@@ -8337,15 +8348,19 @@ policyengine_us/variables/gov/territories/pr/tax/income/credits/low_income/pr_lo
 policyengine_us/variables/gov/territories/pr/tax/income/credits/low_income/pr_low_income_credit_eligible_person.py,sha256=AyYkgYDtaroJZuAi-uO9hXarBKhgMMXvmsMGf2Nqp5Q,1107
 policyengine_us/variables/gov/territories/pr/tax/income/credits/refundable_ctc/pr_refundable_ctc.py,sha256=XyjYvfdudRP3DMfCsmhmpqUaRH00gQpjTy86xrhoW1U,1097
 policyengine_us/variables/gov/territories/pr/tax/income/credits/refundable_ctc/pr_refundable_ctc_social_security_tax.py,sha256=pVjsUPcD-QUXWTniQgla4e7rSfkTztuOHgxR42DHmD8,497
-policyengine_us/variables/gov/territories/pr/tax/income/taxable_income/pr_net_taxable_income.py,sha256=2o0N_ZuDPVlIGHKphNhdGZhcYlYkN4deCyhsoOshmlM,370
+policyengine_us/variables/gov/territories/pr/tax/income/gradual_adjustment/pr_gradual_adjustment_amount.py,sha256=4ANsIBxCYFcqvIt3Tfi4chOo_xnlB8AlJZ0TO-Ymc-U,931
+policyengine_us/variables/gov/territories/pr/tax/income/gradual_adjustment/pr_gradual_adjustment_eligible.py,sha256=qFfGB0oHPx8hVes3_Or0t7Gfko96JCCc6BWFQwrjfYQ,623
+policyengine_us/variables/gov/territories/pr/tax/income/taxable_income/pr_net_taxable_income.py,sha256=u0OqtN8kfHzUqREbDZ17WiDaEOwUcZun2AaPkDm-a4Y,623
 policyengine_us/variables/gov/territories/pr/tax/income/taxable_income/deductions/pr_casualty_loss_deduction.py,sha256=g2QRdt75GmxRZSuzU_9c_uvAjCKXSXQMEACzarVPrAU,886
 policyengine_us/variables/gov/territories/pr/tax/income/taxable_income/deductions/pr_charitable_deduction.py,sha256=2u9YAoBduN8NKKKSzpWy06wVk5QbAbxj6Tp9bOCtn2o,848
+policyengine_us/variables/gov/territories/pr/tax/income/taxable_income/deductions/pr_deductions.py,sha256=eX3T-LDrNd9QfyUONnYFaV01tuC1ezTzIDck_Txt3MU,434
 policyengine_us/variables/gov/territories/pr/tax/income/taxable_income/deductions/pr_medical_expense_deduction.py,sha256=5U77mChDcF3XOpHujLInWcdboU_JDy7wN64_p33eZRA,743
 policyengine_us/variables/gov/territories/pr/tax/income/taxable_income/deductions/pr_mortgage_deduction.py,sha256=wnXNQt8ItR8tjLadEMtJloj7w-1n0b9tMzdLMEpevNU,1493
 policyengine_us/variables/gov/territories/pr/tax/income/taxable_income/deductions/education/pr_education_deduction.py,sha256=tVeBgSOAqj2QxzeGmKptXujZ8mViFAlvG5FgGzBgzQQ,814
 policyengine_us/variables/gov/territories/pr/tax/income/taxable_income/deductions/education/pr_education_deduction_beneficiary_count.py,sha256=jo7mVDo5u4XLdiXTFRmrhhOwRKocD8N66IxaeFaeNh4,814
 policyengine_us/variables/gov/territories/pr/tax/income/taxable_income/deductions/retirement/pr_retirement_deduction.py,sha256=BCKO29x6T0wphnIA3ev7vk2xVAMGF33oYQL__yqZemc,876
 policyengine_us/variables/gov/territories/pr/tax/income/taxable_income/deductions/retirement/pr_retirement_deduction_eligibility.py,sha256=g1CTdvG4XyJbSHHevvmJRZwE_OIKvtYnmPLpSlXqO5o,743
+policyengine_us/variables/gov/territories/pr/tax/income/taxable_income/exemptions/pr_exemptions.py,sha256=O8uVfRzwdEGuGAjZ2ZCcVjFuBfm64JUrtvxZjg-7IzY,434
 policyengine_us/variables/gov/territories/pr/tax/income/taxable_income/exemptions/pr_personal_exemption.py,sha256=If_KjaQ5thOcK8A1rdq9aZXCtCogCrMVL3Wd1xx7GJs,643
 policyengine_us/variables/gov/territories/pr/tax/income/taxable_income/exemptions/pr_veteran_exemption.py,sha256=0IHer0XKp3aaZPSMwh2brXOZhs_EMwW2hzi1pbzEqns,627
 policyengine_us/variables/gov/territories/pr/tax/income/taxable_income/exemptions/dependent/pr_dependents_exemption.py,sha256=BWHFOfSxxRWqP07fTRyqgp3G72nNkPoz9sA5bdm5O6g,919
@@ -8925,8 +8940,8 @@ 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-1.444.1.dist-info/METADATA,sha256=kjEg2WAl7o_jv2MPDUJ7UzMpNEzsiBozu9K4gLhzIQY,1649
-policyengine_us-1.444.1.dist-info/WHEEL,sha256=WLgqFyCfm_KASv4WHyYy0P3pM_m7J5L9k2skdKLirC8,87
-policyengine_us-1.444.1.dist-info/entry_points.txt,sha256=MLaqNyNTbReALyKNkde85VkuFFpdPWAcy8VRG1mjczc,57
-policyengine_us-1.444.1.dist-info/licenses/LICENSE,sha256=2N5ReRelkdqkR9a-KP-y-shmcD5P62XoYiG-miLTAzo,34519
-policyengine_us-1.444.1.dist-info/RECORD,,
+policyengine_us-1.446.0.dist-info/METADATA,sha256=pXdmPynYPJookA7sM32kN3hzxUFOahXClK3c9mhpkdQ,1649
+policyengine_us-1.446.0.dist-info/WHEEL,sha256=WLgqFyCfm_KASv4WHyYy0P3pM_m7J5L9k2skdKLirC8,87
+policyengine_us-1.446.0.dist-info/entry_points.txt,sha256=MLaqNyNTbReALyKNkde85VkuFFpdPWAcy8VRG1mjczc,57
+policyengine_us-1.446.0.dist-info/licenses/LICENSE,sha256=2N5ReRelkdqkR9a-KP-y-shmcD5P62XoYiG-miLTAzo,34519
+policyengine_us-1.446.0.dist-info/RECORD,,