policyengine-us 1.449.0__py3-none-any.whl → 1.449.2__py3-none-any.whl

policyengine_us/parameters/gov/states/mt/tax/income/deductions/itemized/spouse_allocation_rate.yaml

@@ -0,0 +1,13 @@
+description: Share of tax unit itemized deductions allocated to each spouse when married filing separately on the same form. This is not a policy parameter but a mathematical representation of "divided equally".
+values:
+  # 0.5 means each spouse gets 50% of joint deductions
+  2021-01-01: 0.5
+metadata:
+  label: Montana itemized deductions spouse allocation rate
+  period: year
+  unit: /1
+  reference:
+    - title: Montana Administrative Rule 42.15.524 - Itemized Deductions of Married Taxpayers
+      href: https://rules.mt.gov/gateway/ruleno.asp?RN=42.15.524
+    - title: Montana Form 2 Instructions
+      href: https://revenue.mt.gov/publications/montana-form-2-individual-income-tax-return-forms-and-instructions-includes-form-2ec

policyengine_us/tests/policy/baseline/household/demographic/geographic/state_group.yaml

@@ -11,3 +11,24 @@
     state_code: AK
   output:
     state_group: AK
+
+- name: Contiguous state does not cause empty array indexing error
+  period: 2024
+  input:
+    state_code: TX
+  output:
+    state_group: CONTIGUOUS_US
+
+- name: Hawaii
+  period: 2024
+  input:
+    state_code: HI
+  output:
+    state_group: HI
+
+- name: Puerto Rico
+  period: 2024
+  input:
+    state_code: PR
+  output:
+    state_group: PR

policyengine_us/variables/gov/states/mt/tax/income/deductions/itemized/general/mt_itemized_deductions_indiv.py

@@ -15,11 +15,12 @@ class mt_itemized_deductions_indiv(Variable):
     defined_for = StateCode.MT
 
     def formula(person, period, parameters):
-        p = parameters(period).gov.irs.deductions
+        p = parameters(period).gov.states.mt.tax.income.deductions.itemized
         # Since we only compute the federal charitable deduction at the tax unit level,
         # we will split the value between each spouse
         charitable_deduction = (
-            person.tax_unit("charitable_deduction", period) * 0.5
+            person.tax_unit("charitable_deduction", period)
+            * p.spouse_allocation_rate
         )
         head_or_spouse = person("is_tax_unit_head_or_spouse", period)
         # The interest deduction is the sum of mortagage and investment interest expenses

policyengine_us/variables/household/demographic/geographic/state_group.py

@@ -22,8 +22,11 @@ class state_group(Variable):
     def formula(household, period, parameters):
         NON_CONTIGUOUS_STATES = ("AK", "HI", "GU", "PR", "VI")
         state_code = household("state_code", period).decode_to_str()
-        return where(
-            np.isin(state_code, NON_CONTIGUOUS_STATES),
-            StateGroup.encode(state_code).decode(),
-            StateGroup.CONTIGUOUS_US,
-        )
+        is_non_contiguous = np.isin(state_code, NON_CONTIGUOUS_STATES)
+        encoded = np.empty(state_code.shape, dtype=object)
+        encoded[:] = StateGroup.CONTIGUOUS_US
+        if is_non_contiguous.any():
+            encoded[is_non_contiguous] = StateGroup.encode(
+                state_code[is_non_contiguous]
+            ).decode()
+        return encoded

{policyengine_us-1.449.0.dist-info → policyengine_us-1.449.2.dist-info}/METADATA

@@ -1,6 +1,6 @@
 Metadata-Version: 2.4
 Name: policyengine-us
-Version: 1.449.0
+Version: 1.449.2
 Summary: Add your description here.
 Author-email: PolicyEngine <hello@policyengine.org>
 License-File: LICENSE

{policyengine_us-1.449.0.dist-info → policyengine_us-1.449.2.dist-info}/RECORD

@@ -2351,6 +2351,7 @@ policyengine_us/parameters/gov/states/mt/tax/income/deductions/child_dependent_c
 policyengine_us/parameters/gov/states/mt/tax/income/deductions/child_dependent_care_expense/cap.yaml,sha256=iHSLHVcJATDRhvdm-78q1kbqWPZn1AFISkdto84a270,1235
 policyengine_us/parameters/gov/states/mt/tax/income/deductions/child_dependent_care_expense/phase_out.yaml,sha256=ruoPcLQRtcjLhccgOM_U1ehUifJPDNiY3usUmzW9FC8,1327
 policyengine_us/parameters/gov/states/mt/tax/income/deductions/itemized/misc_deductions.yaml,sha256=KpGg0WFhhqSNDnjMv1ZPPMnvA9JD--KSqFjOOmTLNbI,1131
+policyengine_us/parameters/gov/states/mt/tax/income/deductions/itemized/spouse_allocation_rate.yaml,sha256=IC7qomN8o1IyIiFpMn64gvZK_ZU9iaCYYlUNY23KFQA,735
 policyengine_us/parameters/gov/states/mt/tax/income/deductions/itemized/federal_income_tax/cap.yaml,sha256=bxxKOGHWffcY90i-t9pEeJCO5nSUDn3pbnEizNW6mlw,908
 policyengine_us/parameters/gov/states/mt/tax/income/deductions/standard/cap.yaml,sha256=8OkIOTxFo5K_w4a25YRPlTnlhPnxL9jXvF3ezg8445M,1532
 policyengine_us/parameters/gov/states/mt/tax/income/deductions/standard/floor.yaml,sha256=XJR7ZH-GbTYTUclbzLrBeOFt7Xv8J6odANO93AqNkMs,1522
@@ -5527,7 +5528,7 @@ policyengine_us/tests/policy/baseline/household/demographic/age/is_wa_adult.yaml
 policyengine_us/tests/policy/baseline/household/demographic/age/monthly_age.yaml,sha256=P6X40TifnTdtuG4kAkWhxN53nrh672A12sbsa54hkh4,100
 policyengine_us/tests/policy/baseline/household/demographic/geographic/in_nyc.yaml,sha256=5YCwV7xV3ltHomN3-feZLcIrkMomX1oWvlz0-NAqh9U,320
 policyengine_us/tests/policy/baseline/household/demographic/geographic/lives_in_vehicle.yaml,sha256=TaFZl3mSZl7wcuQvfCy-mmhBCzAfNZ2EXnMAPs0ZErw,585
-policyengine_us/tests/policy/baseline/household/demographic/geographic/state_group.yaml,sha256=Is1iFAICyaT7gTxOFth7iFHoAM8uaGWM-Sg-OrpMG3A,192
+policyengine_us/tests/policy/baseline/household/demographic/geographic/state_group.yaml,sha256=8MwFGdWOBNt3tdM3jgDJW3AmEolO1jN-3600ZOjatMQ,527
 policyengine_us/tests/policy/baseline/household/demographic/geographic/state_name.yaml,sha256=wv0gP9Cp0tOAWapOYFCZL2nLPRgs2BmTp9xnelFPFGo,154
 policyengine_us/tests/policy/baseline/household/demographic/geographic/county/county.yaml,sha256=hMg6qJf_W6WkIXPJXPS0orEhIMIfLhcEnsrMJkPUCPk,1344
 policyengine_us/tests/policy/baseline/household/demographic/geographic/county/first_county_in_state.yaml,sha256=cLAyzsr2ztmvZwwPjtR06dc-IK1ZN3krMtKTFe5Wkek,446
@@ -7634,7 +7635,7 @@ policyengine_us/variables/gov/states/mt/tax/income/deductions/itemized/federal_i
 policyengine_us/variables/gov/states/mt/tax/income/deductions/itemized/federal_itemization/mt_itemized_deductions_for_federal_itemization_joint.py,sha256=a4TVSDKg54uvfA1iOPJ9m6zfE04-iAn9JheC_aTcgRo,1439
 policyengine_us/variables/gov/states/mt/tax/income/deductions/itemized/federal_tax/mt_federal_income_tax_deduction_indiv.py,sha256=NF01DYts1xc9QP1NX0npTT0Ok02FIBMD3O2-pdWvnQ8,1215
 policyengine_us/variables/gov/states/mt/tax/income/deductions/itemized/federal_tax/mt_federal_income_tax_deduction_unit.py,sha256=TLBnvWvCHwSCKUtsFXTA2qOXlXCdc1nZfeIQCGxEVyg,1098
-policyengine_us/variables/gov/states/mt/tax/income/deductions/itemized/general/mt_itemized_deductions_indiv.py,sha256=EjUxWZV2wWjcVUXdnKyhu_zY1JjuAJfUaBZmCn0fgFo,1711
+policyengine_us/variables/gov/states/mt/tax/income/deductions/itemized/general/mt_itemized_deductions_indiv.py,sha256=G9akLXRLUMCQmPGeUldG7rtGPnW5PD2OgBNVNVxcjF8,1770
 policyengine_us/variables/gov/states/mt/tax/income/deductions/itemized/general/mt_itemized_deductions_joint.py,sha256=XbaOivcw3qtxuaKfwI1YIccVEqTcFnyyn-yLTqM-nEY,1396
 policyengine_us/variables/gov/states/mt/tax/income/deductions/itemized/general/mt_misc_deductions.py,sha256=yYEinUNagekMl_d46Ue8O3YJxcMjaTFiQ3BsIMIebwM,650
 policyengine_us/variables/gov/states/mt/tax/income/deductions/itemized/medical/mt_medical_expense_deduction_indiv.py,sha256=sigYJ0m7K-5wStBGnGw0jPasRUjH1e_wrCHX_bXm8Yw,1121
@@ -8521,7 +8522,7 @@ policyengine_us/variables/household/demographic/geographic/lives_in_vehicle.py,s
 policyengine_us/variables/household/demographic/geographic/safmr_used_for_hcv.py,sha256=13bT4Px5P1eZwg4G3PPAtfno6Mw9O7wamHe_dtV5Cn8,250
 policyengine_us/variables/household/demographic/geographic/state_code.py,sha256=y0AR7Lk0PnCulq-v40uQAYgGrX82Y7FF5MEGk27Ani4,1322
 policyengine_us/variables/household/demographic/geographic/state_code_str.py,sha256=xTXajj8A7c-316HJUpChvnpjoRvpRmwqQ0-xF7vaH9s,355
-policyengine_us/variables/household/demographic/geographic/state_group.py,sha256=Xxydn99zsB2VTqyCUMB2S0_NrBLgKJU-oKUB67f0Uyo,809
+policyengine_us/variables/household/demographic/geographic/state_group.py,sha256=qQRPxnIOdtZOBQbjW0ZAo1M-mDyCGysUxTxbm4vNi-0,995
 policyengine_us/variables/household/demographic/geographic/state_group_str.py,sha256=YVapmNgz-QhCZXVfVnU72_G_fijilHLJ1kBDThX9IUE,359
 policyengine_us/variables/household/demographic/geographic/state_name.py,sha256=tfpURwlCmHRJkk4m0_NVPInByKbWY0Upq7sbZUobZIs,1495
 policyengine_us/variables/household/demographic/geographic/tax_unit_state.py,sha256=yQCj1TgJplNL7EGOx59C9av7isbHsyThaWheZMCjSFg,282
@@ -8985,8 +8986,8 @@ 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-1.449.0.dist-info/METADATA,sha256=FDOQkmhvvkf_j6f3ede_kxD_0OWYCUo_NIUh3YP3HrM,1649
-policyengine_us-1.449.0.dist-info/WHEEL,sha256=WLgqFyCfm_KASv4WHyYy0P3pM_m7J5L9k2skdKLirC8,87
-policyengine_us-1.449.0.dist-info/entry_points.txt,sha256=MLaqNyNTbReALyKNkde85VkuFFpdPWAcy8VRG1mjczc,57
-policyengine_us-1.449.0.dist-info/licenses/LICENSE,sha256=2N5ReRelkdqkR9a-KP-y-shmcD5P62XoYiG-miLTAzo,34519
-policyengine_us-1.449.0.dist-info/RECORD,,
+policyengine_us-1.449.2.dist-info/METADATA,sha256=HkCCVTuWI_z-mfhPuKMMAnAasrIQWYZf1XpCqxLw4Is,1649
+policyengine_us-1.449.2.dist-info/WHEEL,sha256=WLgqFyCfm_KASv4WHyYy0P3pM_m7J5L9k2skdKLirC8,87
+policyengine_us-1.449.2.dist-info/entry_points.txt,sha256=MLaqNyNTbReALyKNkde85VkuFFpdPWAcy8VRG1mjczc,57
+policyengine_us-1.449.2.dist-info/licenses/LICENSE,sha256=2N5ReRelkdqkR9a-KP-y-shmcD5P62XoYiG-miLTAzo,34519
+policyengine_us-1.449.2.dist-info/RECORD,,