policyengine-us 1.445.0__py3-none-any.whl → 1.446.1__py3-none-any.whl

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

@@ -1,15 +1,15 @@
-description: Puerto Rico accounts for the following exemption sources.
+description: Puerto Rico exemptions from taxable income.
 values:
-  2024-01-01:
+  2023-01-01:
     - pr_personal_exemption
-    - pr_dependents_exemption
     - pr_veteran_exemption
+    - pr_dependents_exemption
 metadata:
   unit: list
   period: year
-  label: Puerto Rico exemption sources
+  label: Puerto Rico income exemptions
   reference:
-    - title: P.R. Laws tit. 13, § 30138
+    - 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: P.R. Individual Income Tax Return, Form 482
+    - 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/states/oh/tax/income/credits/joint_filing_credit/oh_joint_filing_credit_qualifying_income.yaml

@@ -0,0 +1,29 @@
+- name: Income and subtractions
+  absolute_error_margin: 0.01
+  period: 2021
+  input:
+    state_code: OH
+    oh_agi_person: 67_000
+    oh_joint_filing_credit_agi_subtractions: 40_000
+  output:
+    oh_joint_filing_credit_qualifying_income: 27_000
+
+- name: Subtractions cannot be negative
+  absolute_error_margin: 0.01
+  period: 2025
+  input:
+    state_code: OH
+    oh_agi_person: -10_000
+    oh_joint_filing_credit_agi_subtractions: -40_000
+  output:
+    oh_joint_filing_credit_qualifying_income: -10_000
+
+- name: Total income can be negative
+  absolute_error_margin: 0.01
+  period: 2025
+  input:
+    state_code: OH
+    oh_agi_person: 4_000
+    oh_joint_filing_credit_agi_subtractions: 10_000
+  output:
+    oh_joint_filing_credit_qualifying_income: -6_000

policyengine_us/tests/policy/baseline/gov/states/oh/tax/income/integration.yaml

@@ -181,3 +181,85 @@
   output:
     oh_cdcc: 165
     oh_income_tax: 273
+
+- name: 40115-OH.yaml
+  absolute_error_margin: 2
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 40
+        employment_income: 129626.8
+        ssi: 0
+        wic: 0
+        head_start: 0
+        early_head_start: 0
+        commodity_supplemental_food_program: 0
+        long_term_capital_gains: -39740.8515
+        short_term_capital_gains: -601164.25
+        taxable_interest_income: 309.727295
+        is_tax_unit_head: true
+      person2:
+        age: 40
+        employment_income: 0.0
+        ssi: 0
+        wic: 0
+        head_start: 0
+        early_head_start: 0
+        commodity_supplemental_food_program: 0
+        long_term_capital_gains: -39740.8515
+        short_term_capital_gains: -601164.25
+        taxable_interest_income: 309.727295
+        is_tax_unit_spouse: true
+      person3:
+        age: 10
+        employment_income: 0
+        ssi: 0
+        wic: 0
+        head_start: 0
+        early_head_start: 0
+        commodity_supplemental_food_program: 0
+        is_tax_unit_dependent: true
+        is_tax_unit_head: false
+        is_tax_unit_spouse: false
+      person4:
+        age: 10
+        employment_income: 0
+        ssi: 0
+        wic: 0
+        head_start: 0
+        early_head_start: 0
+        commodity_supplemental_food_program: 0
+        is_tax_unit_dependent: true
+        is_tax_unit_head: false
+        is_tax_unit_spouse: false
+      person5:
+        age: 10
+        employment_income: 0
+        ssi: 0
+        wic: 0
+        head_start: 0
+        early_head_start: 0
+        commodity_supplemental_food_program: 0
+        is_tax_unit_dependent: true
+        is_tax_unit_head: false
+        is_tax_unit_spouse: false
+    tax_units:
+      tax_unit:
+        members: [person1, person2, person3, person4, person5]
+        premium_tax_credit: 0
+        local_income_tax: 0
+        state_sales_tax: 0
+    spm_units:
+      spm_unit:
+        members: [person1, person2, person3, person4, person5]
+        snap: 0
+        tanf: 0
+        free_school_meals: 0
+        reduced_price_school_meals: 0
+    households:
+      household:
+        members: [person1, person2, person3, person4, person5]
+        state_fips: 39
+  output:
+    oh_income_tax: 3_015

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/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/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

@@ -8,5 +8,6 @@ class pr_exemptions(Variable):
     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-1.445.0.dist-info → policyengine_us-1.446.1.dist-info}/METADATA

@@ -1,6 +1,6 @@
 Metadata-Version: 2.4
 Name: policyengine-us
-Version: 1.445.0
+Version: 1.446.1
 Summary: Add your description here.
 Author-email: PolicyEngine <hello@policyengine.org>
 License-File: LICENSE

{policyengine_us-1.445.0.dist-info → policyengine_us-1.446.1.dist-info}/RECORD

@@ -3211,6 +3211,7 @@ policyengine_us/parameters/gov/territories/pr/tax/income/gradual_adjustment/thre
 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
@@ -3222,7 +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=UFkP6P4gd-2lD7oevdquYweOQ4Pd6lKSehWCeJEZRkE,606
+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
@@ -5037,7 +5038,7 @@ policyengine_us/tests/policy/baseline/gov/states/ny/tax/income/taxable_income/de
 policyengine_us/tests/policy/baseline/gov/states/ny/tax/income/taxable_income/deductions/itemized/ny_itemized_deductions_reduction_based_on_charitable_deduction.yaml,sha256=1uzaus-lN19vtzMfTWANUuajpsp32F498fNIomh8c1A,1115
 policyengine_us/tests/policy/baseline/gov/states/ny/tax/income/taxable_income/deductions/itemized/ny_itemized_deductions_reduction_based_on_charitable_deduction_applies.yaml,sha256=bVrcl4Ol2QiDmbCShC_CAcWEhxGPef_pB5-dpZAmIkI,440
 policyengine_us/tests/policy/baseline/gov/states/ny/tax/income/taxable_income/deductions/itemized/ny_itemizes.yaml,sha256=YmmMVqSYoSIAe8cyA2FZ34M3ysZ8GTyKn_delt9YuRs,749
-policyengine_us/tests/policy/baseline/gov/states/oh/tax/income/integration.yaml,sha256=YmY4_8L6eOLZYuEwTpGAVnQkYVRjCzvBxdb3grKFv7c,5245
+policyengine_us/tests/policy/baseline/gov/states/oh/tax/income/integration.yaml,sha256=Jf3Af_B8v1LOB6pb6KwFAL-bzCzqaN2sB8FIn2p9XVc,7439
 policyengine_us/tests/policy/baseline/gov/states/oh/tax/income/oh_income_tax_before_non_refundable_credits.yaml,sha256=U-UhhYcKc2B93NIvgLUJAUj7fgtc56WU1dl3dSFi5FM,622
 policyengine_us/tests/policy/baseline/gov/states/oh/tax/income/oh_income_tax_before_refundable_credits.yaml,sha256=Ypv2xQF3bdw4qekYQPh1CarA2XgdIT7VssfKtAwPen8,499
 policyengine_us/tests/policy/baseline/gov/states/oh/tax/income/oh_taxable_income.yaml,sha256=qwA5S8vkIJ7DE3GpAdqpa8si40ch4Ykvr3BG2qQ1kiU,362
@@ -5051,6 +5052,7 @@ policyengine_us/tests/policy/baseline/gov/states/oh/tax/income/credits/oh_senior
 policyengine_us/tests/policy/baseline/gov/states/oh/tax/income/credits/joint_filing_credit/integration.yaml,sha256=Xp2F-waC7M6vWRDQz2SrHS3r9-XNQx6nINHECeDlzu0,1269
 policyengine_us/tests/policy/baseline/gov/states/oh/tax/income/credits/joint_filing_credit/oh_joint_filing_credit.yaml,sha256=mJjEjy-e1-Kba5dlY6CYG2WxFzpARJ-O21iCf7tU3Hk,893
 policyengine_us/tests/policy/baseline/gov/states/oh/tax/income/credits/joint_filing_credit/oh_joint_filing_credit_eligible.yaml,sha256=jorw3RIsx5OMfwQUW4dFfysIIdFtjyeQdhST7mesFIg,1577
+policyengine_us/tests/policy/baseline/gov/states/oh/tax/income/credits/joint_filing_credit/oh_joint_filing_credit_qualifying_income.yaml,sha256=yJipKsVjUe6n4Vj3ZGAvcUxee0KU43hZW1Nti-VuCok,755
 policyengine_us/tests/policy/baseline/gov/states/oh/tax/income/credits/joint_filing_credit/oh_tax_before_joint_filing_credit.yaml,sha256=-2ADQdxFICpAxzcI9MS21tEcNfpBInG2VU2V9LHfmiU,417
 policyengine_us/tests/policy/baseline/gov/states/oh/tax/income/credits/lump_sum_distribution/oh_lump_sum_distribution_credit_eligible.yaml,sha256=27_K0CF_Zg_e6UuA4FaKa3AW937w9PhRlMd9vXmps-E,984
 policyengine_us/tests/policy/baseline/gov/states/oh/tax/income/credits/lump_sum_distribution/oh_lump_sum_distribution_credit_eligible_person.yaml,sha256=KKJ6PddK-nEjLRuUG6w80H-Op70y4k6-MuiAG27U-uo,965
@@ -5388,6 +5390,7 @@ policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/credits/low_
 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
@@ -7897,7 +7900,7 @@ policyengine_us/variables/gov/states/oh/tax/income/credits/oh_senior_citizen_cre
 policyengine_us/variables/gov/states/oh/tax/income/credits/joint_filing_credit/oh_joint_filing_credit.py,sha256=ADWeZEnlifCYEuHEKT3IZUM7nZvtS3rEimV2JKXmWG0,1123
 policyengine_us/variables/gov/states/oh/tax/income/credits/joint_filing_credit/oh_joint_filing_credit_agi_subtractions.py,sha256=jZMLYcJbreviNEZOU0lF94MGI_c7K2DS8qCUJt_dTdQ,560
 policyengine_us/variables/gov/states/oh/tax/income/credits/joint_filing_credit/oh_joint_filing_credit_eligible.py,sha256=_sAOn5gsqUrjKMzIZh_k6QdbAlq_sv3EJZPTfBnEUTw,1287
-policyengine_us/variables/gov/states/oh/tax/income/credits/joint_filing_credit/oh_joint_filing_credit_qualifying_income.py,sha256=rXGE9KJb84szXDH6OPzprGivaXXLYqAK4oMAtOCQqIY,575
+policyengine_us/variables/gov/states/oh/tax/income/credits/joint_filing_credit/oh_joint_filing_credit_qualifying_income.py,sha256=ZAdnJMCWR8aNs5lT0cRSU3_be8ZokAH8HJNPdQQhU2M,787
 policyengine_us/variables/gov/states/oh/tax/income/credits/joint_filing_credit/oh_partial_non_refundable_credits.py,sha256=emj1tLhQpq0Ng86OkMLy-n1TOzVzC7gBZHSURocayXY,669
 policyengine_us/variables/gov/states/oh/tax/income/credits/joint_filing_credit/oh_tax_before_joint_filing_credit.py,sha256=Lox0V3FSFracI4VXCHgRJaJwsctQ2HGXNLS-hj_k0G0,869
 policyengine_us/variables/gov/states/oh/tax/income/credits/lump_sum_distribution/oh_lump_sum_distribution_credit.py,sha256=N6-bvCuBvaI0HIeuB8kN1uKNa_avEW1mr_o-jxO-2Fg,414
@@ -8348,16 +8351,17 @@ policyengine_us/variables/gov/territories/pr/tax/income/credits/refundable_ctc/p
 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/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=2o0N_ZuDPVlIGHKphNhdGZhcYlYkN4deCyhsoOshmlM,370
+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=NubHPTn0U4J3vNV7VNy2e5iEbEDp8jJI6F3VgufI3v4,403
+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
@@ -8937,8 +8941,8 @@ 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-1.445.0.dist-info/METADATA,sha256=o_gK5V0yOHF-KHvmAjXz38AQhWd6GnzpHtc5TveJo8A,1649
-policyengine_us-1.445.0.dist-info/WHEEL,sha256=WLgqFyCfm_KASv4WHyYy0P3pM_m7J5L9k2skdKLirC8,87
-policyengine_us-1.445.0.dist-info/entry_points.txt,sha256=MLaqNyNTbReALyKNkde85VkuFFpdPWAcy8VRG1mjczc,57
-policyengine_us-1.445.0.dist-info/licenses/LICENSE,sha256=2N5ReRelkdqkR9a-KP-y-shmcD5P62XoYiG-miLTAzo,34519
-policyengine_us-1.445.0.dist-info/RECORD,,
+policyengine_us-1.446.1.dist-info/METADATA,sha256=cQMko0wftXwA6fu_qNO0gPWgffAjyRMkGy-2T3tPuR8,1649
+policyengine_us-1.446.1.dist-info/WHEEL,sha256=WLgqFyCfm_KASv4WHyYy0P3pM_m7J5L9k2skdKLirC8,87
+policyengine_us-1.446.1.dist-info/entry_points.txt,sha256=MLaqNyNTbReALyKNkde85VkuFFpdPWAcy8VRG1mjczc,57
+policyengine_us-1.446.1.dist-info/licenses/LICENSE,sha256=2N5ReRelkdqkR9a-KP-y-shmcD5P62XoYiG-miLTAzo,34519
+policyengine_us-1.446.1.dist-info/RECORD,,