policyengine-us 1.446.0__py3-none-any.whl → 1.447.0__py3-none-any.whl

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/pr_agi.yaml

@@ -0,0 +1,17 @@
+- name: Total income greater than alimony
+  period: 2024
+  input:
+    pr_gross_income: 20_000
+    alimony_expense: 5_000
+    state_code: PR
+  output:
+    pr_agi: 15_000
+
+- name: Alimony greater than total income
+  period: 2024
+  input:
+    pr_gross_income: 5_000
+    alimony_expense: 10_000
+    state_code: PR
+  output:
+    pr_agi: 0

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

@@ -0,0 +1,17 @@
+- name: Joint
+  period: 2024
+  input:
+    pr_agi: 20_000
+    filing_status: JOINT
+    state_code: PR
+  output:
+    pr_agi_person: 10_000
+
+- name: Separate
+  period: 2024
+  input:
+    pr_agi: 20_000
+    filing_status: SEPARATE
+    state_code: PR
+  output:
+    pr_agi_person: 20_000

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/pr_agi.py

@@ -8,4 +8,14 @@ class pr_agi(Variable):
     unit = USD
     definition_period = YEAR
     defined_for = StateCode.PR
-    reference = "https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1005/subchapter-a/30103/"
+    reference = (
+        "https://hacienda.pr.gov/sites/default/files/individuals_2024_rev._jul_12_24_9-30-24_informative.pdf#page=2",
+        "https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1005/subchapter-a/30103/",
+    )
+
+    # Discrepancy: legal code defines Puerto Rico AGI as gross income minus deductions and exemptions, among other items
+    def formula(tax_unit, period, parameters):
+        # person = tax_unit.members
+        total_income = add(tax_unit, period, ["pr_gross_income"])
+        alimony_paid = add(tax_unit, period, ["alimony_expense"])
+        return max_(0, total_income - alimony_paid)

policyengine_us/variables/gov/territories/pr/tax/income/pr_agi_person.py

@@ -8,4 +8,14 @@ class pr_agi_person(Variable):
     unit = USD
     definition_period = YEAR
     defined_for = StateCode.PR
-    reference = "https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1005/subchapter-a/30103/"
+    reference = (
+        "https://hacienda.pr.gov/sites/default/files/individuals_2024_rev._jul_12_24_9-30-24_informative.pdf#page=2",
+        "https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1005/subchapter-a/30103/",
+    )
+
+    def formula(person, period, parameters):
+        filing_status = person.tax_unit("filing_status", period)
+        filing_statuses = filing_status.possible_values
+        agi_taxunit = person.tax_unit("pr_agi", period)
+        frac = where(filing_status == filing_statuses.JOINT, 0.5, 1.0)
+        return agi_taxunit * frac

{policyengine_us-1.446.0.dist-info → policyengine_us-1.447.0.dist-info}/METADATA

@@ -1,6 +1,6 @@
 Metadata-Version: 2.4
 Name: policyengine-us
-Version: 1.446.0
+Version: 1.447.0
 Summary: Add your description here.
 Author-email: PolicyEngine <hello@policyengine.org>
 License-File: LICENSE

{policyengine_us-1.446.0.dist-info → policyengine_us-1.447.0.dist-info}/RECORD

@@ -5038,7 +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
@@ -5052,6 +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
@@ -5377,6 +5378,8 @@ policyengine_us/tests/policy/baseline/gov/states/wv/tax/income/subtractions/seni
 policyengine_us/tests/policy/baseline/gov/states/wv/tax/income/subtractions/social_security/wv_social_security_benefits_subtraction_eligible.yaml,sha256=14LNSRJcEUKcNrs0TeQbBbDIyo_oEjl796L89IRRrtY,2401
 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_agi.yaml,sha256=3KYYppk94c0n1eGMagYYPodWYO_hBkWb07HnPN3AsT0,333
+policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/pr_agi_person.yaml,sha256=f4cfqcVls_zfO8r-3uZRha1fxs9FkVkfOwR5cEXPxsI,280
 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
@@ -7899,7 +7902,7 @@ 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
@@ -8329,8 +8332,8 @@ policyengine_us/variables/gov/states/wv/tax/income/subtractions/social_security/
 policyengine_us/variables/gov/states/wv/tax/income/subtractions/social_security/wv_social_security_benefits_subtraction_eligible.py,sha256=LXBlZQyL9U8pozDaKQ32vBhfijNjhezsobwPxN3aLPc,1272
 policyengine_us/variables/gov/states/wv/tax/income/subtractions/social_security/wv_social_security_benefits_subtraction_person.py,sha256=tqjqCyI36lbExGp0vjhMd6wEB0iMwj_p1MaqV-cBJUI,1952
 policyengine_us/variables/gov/territories/pr/pr_is_tax_unit_dependent.py,sha256=gRsYnnDuDbrM-9CIUWFvAsHEj5sK5_HA7GJgOdcQTWM,1493
-policyengine_us/variables/gov/territories/pr/tax/income/pr_agi.py,sha256=yqLyP6w4mvABXqLIKECZ4lHI9OetLpgqN-0hbvYl51s,360
-policyengine_us/variables/gov/territories/pr/tax/income/pr_agi_person.py,sha256=gveEdwFLkTFd_76v_mHGK47tXrozNwtoNTS4bNif_h0,379
+policyengine_us/variables/gov/territories/pr/tax/income/pr_agi.py,sha256=rLZX8fhZKTsEHZSpHRMho5j9KFsENxUcfRbIr7BP6EQ,884
+policyengine_us/variables/gov/territories/pr/tax/income/pr_agi_person.py,sha256=6tiozIFG7zmMqgfuHTZcyVUkDN2AJOGNdFN5Y8lXdbo,842
 policyengine_us/variables/gov/territories/pr/tax/income/pr_gross_income.py,sha256=P2Mn2tUhrnP2LsIx4P0OFz67oo6t9NKZKpKCzqb1RLc,399
 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
@@ -8940,8 +8943,8 @@ 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-1.446.0.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,,
+policyengine_us-1.447.0.dist-info/METADATA,sha256=uxT9qqgfKOo7UsHelvrgbThb-aYoJU9RNMtV9T7j1kE,1649
+policyengine_us-1.447.0.dist-info/WHEEL,sha256=WLgqFyCfm_KASv4WHyYy0P3pM_m7J5L9k2skdKLirC8,87
+policyengine_us-1.447.0.dist-info/entry_points.txt,sha256=MLaqNyNTbReALyKNkde85VkuFFpdPWAcy8VRG1mjczc,57
+policyengine_us-1.447.0.dist-info/licenses/LICENSE,sha256=2N5ReRelkdqkR9a-KP-y-shmcD5P62XoYiG-miLTAzo,34519
+policyengine_us-1.447.0.dist-info/RECORD,,