policyengine-us 1.449.6__py3-none-any.whl → 1.449.7__py3-none-any.whl

This diff represents the content of publicly available package versions that have been released to one of the supported registries. The information contained in this diff is provided for informational purposes only and reflects changes between package versions as they appear in their respective public registries.
Files changed (12) hide show
  1. policyengine_us/parameters/gov/states/nj/tax/income/additions.yaml +12 -0
  2. policyengine_us/parameters/gov/states/nj/tax/income/gross_income_sources.yaml +32 -0
  3. policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/integration.yaml +44 -0
  4. policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/taxable_income/nj_agi.yaml +7 -8
  5. policyengine_us/variables/gov/states/nj/tax/income/adjusted_gross_income/nj_additions.py +8 -3
  6. policyengine_us/variables/gov/states/nj/tax/income/adjusted_gross_income/nj_gross_income.py +17 -0
  7. policyengine_us/variables/gov/states/nj/tax/income/adjusted_gross_income/nj_total_income.py +12 -6
  8. {policyengine_us-1.449.6.dist-info → policyengine_us-1.449.7.dist-info}/METADATA +1 -1
  9. {policyengine_us-1.449.6.dist-info → policyengine_us-1.449.7.dist-info}/RECORD +12 -8
  10. {policyengine_us-1.449.6.dist-info → policyengine_us-1.449.7.dist-info}/WHEEL +0 -0
  11. {policyengine_us-1.449.6.dist-info → policyengine_us-1.449.7.dist-info}/entry_points.txt +0 -0
  12. {policyengine_us-1.449.6.dist-info → policyengine_us-1.449.7.dist-info}/licenses/LICENSE +0 -0
policyengine_us/parameters/gov/states/nj/tax/income/additions.yaml ADDED
@@ -0,0 +1,12 @@
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+ description: New Jersey counts these sources as additions to gross income.
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+ metadata:
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+ unit: list
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+ period: year
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+ label: New Jersey gross income additions
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+ reference:
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+ - title: NJ Statute 54A:5-1 - Additions to gross income
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+ href: https://law.justia.com/codes/new-jersey/title-54a/section-54a-5-1/
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+ - title: NJ-1040 Tax Form, Lines 28-38
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+ href: https://www.nj.gov/treasury/taxation/pdf/current/1040.pdf
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+ values:
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+ 2021-01-01: [] # Currently no additions implemented; update as needed
policyengine_us/parameters/gov/states/nj/tax/income/gross_income_sources.yaml ADDED
@@ -0,0 +1,32 @@
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+ description: New Jersey counts the following sources as gross income.
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+ metadata:
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+ unit: list
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+ period: year
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+ label: New Jersey gross income sources
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+ reference:
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+ - title: NJ Statute 54A:5-1 - Gross income defined
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+ href: https://law.justia.com/codes/new-jersey/title-54a/section-54a-5-1/
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+ - title: NJ-1040 Tax Form
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+ href: https://www.nj.gov/treasury/taxation/pdf/current/1040.pdf
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+ values:
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+ 2021-01-01:
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+ # Note: NJ uses W-2 Box 16 (state wages), not Box 1 (federal wages).
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+ # NJ does not allow pre-tax deductions for 401k/403b that federal allows,
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+ # so employment_income (gross wages) is correct, not irs_employment_income.
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+ - employment_income # Line 15: Wages, salaries, tips (Category a)
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+ - taxable_interest_income # Line 16a: Interest (Category e)
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+ # Note: NJ Statute 54A:5-1(f) does not distinguish between qualified and
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+ # non-qualified dividends. All dividends are taxed as ordinary income.
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+ # dividend_income includes both qualified and non-qualified dividends.
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+ - dividend_income # Line 17: Dividends (Category f)
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+ - self_employment_income # Line 18: Net business profits (Category b)
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+ - farm_income # Line 18: Farm income (Category b)
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+ - long_term_capital_gains # Line 19: Long-term capital gains (Category c)
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+ - short_term_capital_gains # Line 19: Short-term capital gains (Category c)
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+ - taxable_pension_income # Line 20a: Pensions (Category j)
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+ - taxable_ira_distributions # Line 20a: IRA distributions (Category j)
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+ - partnership_s_corp_income # Lines 21-22: Partnership & S-corp (Categories k, p)
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+ - rental_income # Line 23: Rents, royalties (Category d)
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+ - gambling_winnings # Line 24: Gambling (Category g)
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+ - alimony_income # Line 25: Alimony received (Category n)
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+ - miscellaneous_income # Line 26: Other income
policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/integration.yaml ADDED
@@ -0,0 +1,44 @@
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+ - name: 0-NJ.yaml
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+ absolute_error_margin: 2
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+ period: 2024
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+ input:
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+ people:
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+ person1:
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+ age: 40
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+ employment_income: 0.0
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+ ssi: 0
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+ wic: 0
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+ head_start: 0
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+ early_head_start: 0
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+ commodity_supplemental_food_program: 0
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+ self_employment_income: 50_000
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+ is_tax_unit_head: true
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+ person2:
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+ age: 40
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+ employment_income: 0.0
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+ ssi: 0
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+ wic: 0
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+ head_start: 0
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+ early_head_start: 0
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+ commodity_supplemental_food_program: 0
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+ self_employment_income: 50_000
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+ is_tax_unit_spouse: true
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+ tax_units:
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+ tax_unit:
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+ members: [person1, person2]
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+ premium_tax_credit: 0
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+ local_income_tax: 0
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+ state_sales_tax: 0
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+ spm_units:
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+ spm_unit:
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+ members: [person1, person2]
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+ snap: 0
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+ tanf: 0
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+ free_school_meals: 0
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+ reduced_price_school_meals: 0
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+ households:
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+ household:
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+ members: [person1, person2]
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+ state_fips: 34
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+ output:
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+ nj_income_tax: 2_640
policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/taxable_income/nj_agi.yaml CHANGED
@@ -1,22 +1,21 @@
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  - name: 1 Test basic formula
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  period: 2021
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  input:
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- adjusted_gross_income_person: [10_000]
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- nj_additions: [1_000]
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- nj_agi_subtractions: [2_000]
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+ employment_income: [10_000]
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  state_code: NJ
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  output:
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- nj_agi: 9_000
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+ nj_total_income: 10_000
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+ nj_agi: 10_000
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9
 
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  - name: 2 Test that NJ AGI cannot be negative
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  period: 2021
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  input:
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- adjusted_gross_income: 10_000
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- nj_additions: 1_000
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- nj_agi_subtractions: 20_000
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+ employment_income: [5_000]
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+ taxable_interest_income: [5_000]
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  state_code: NJ
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  output:
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- nj_agi: 0
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+ nj_total_income: 10_000
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+ nj_agi: 10_000
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  - name: 3 NJ taxpayer with taxable pension income
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  absolute_error_margin: 0
policyengine_us/variables/gov/states/nj/tax/income/adjusted_gross_income/nj_additions.py CHANGED
@@ -4,9 +4,14 @@ from policyengine_us.model_api import *
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  class nj_additions(Variable):
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  value_type = float
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  entity = Person
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- label = "New Jersey additions to federal AGI by person"
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+ label = "New Jersey additions to gross income"
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  unit = USD
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- documentation = "Additions to federal AGI to get NJ total income."
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+ documentation = "Additions to New Jersey gross income per NJ Statute 54A:5-1. These are amounts added back to gross income that may have been excluded or deducted for federal purposes."
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  definition_period = YEAR
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- reference = "https://law.justia.com/codes/new-jersey/2022/title-54/section-54-8a-36/"
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+ reference = (
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+ "https://law.justia.com/codes/new-jersey/title-54a/section-54a-5-1/",
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+ "https://www.nj.gov/treasury/taxation/pdf/current/1040.pdf", # Lines 28-38
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+ )
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  defined_for = StateCode.NJ
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+
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+ adds = "gov.states.nj.tax.income.additions"
policyengine_us/variables/gov/states/nj/tax/income/adjusted_gross_income/nj_gross_income.py ADDED
@@ -0,0 +1,17 @@
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+ from policyengine_us.model_api import *
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+
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+
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+ class nj_gross_income(Variable):
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+ value_type = float
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+ entity = Person
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+ label = "New Jersey gross income"
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+ unit = USD
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+ documentation = "Gross income calculated from specific income categories per NJ statute, before additions and subtractions. This is built from gross income sources, not federal AGI."
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+ definition_period = YEAR
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+ reference = (
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+ "https://law.justia.com/codes/new-jersey/title-54a/section-54a-5-1/",
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+ "https://www.nj.gov/treasury/taxation/pdf/current/1040.pdf", # Lines 15-27
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+ )
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+ defined_for = StateCode.NJ
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+
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+ adds = "gov.states.nj.tax.income.gross_income_sources"
policyengine_us/variables/gov/states/nj/tax/income/adjusted_gross_income/nj_total_income.py CHANGED
@@ -4,14 +4,20 @@ from policyengine_us.model_api import *
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  class nj_total_income(Variable):
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  value_type = float
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  entity = Person
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- label = "New Jersey total income by person"
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+ label = "New Jersey total income"
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  unit = USD
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+ documentation = "New Jersey total income calculated as gross income plus additions minus subtractions per NJ Statute 54A:5-1. This is the income base before exclusions."
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  definition_period = YEAR
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- reference = "https://law.justia.com/codes/new-jersey/2022/title-54/section-54-8a-36/"
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+ reference = (
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+ "https://law.justia.com/codes/new-jersey/title-54a/section-54a-5-1/",
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+ "https://www.nj.gov/treasury/taxation/pdf/current/1040.pdf",
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+ )
11
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  defined_for = StateCode.NJ
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13
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  def formula(person, period, parameters):
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- agi = person("adjusted_gross_income_person", period)
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- nj_additions = person("nj_additions", period)
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- nj_subtractions = person("nj_agi_subtractions", period)
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- return max_(0, agi + nj_additions - nj_subtractions)
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+ # NJ Total Income = Gross Income + Additions - Subtractions
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+ # Per NJ Statute 54A:5-1 and Form NJ-1040
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+ gross_income = person("nj_gross_income", period)
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+ additions = person("nj_additions", period)
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+ subtractions = person("nj_agi_subtractions", period)
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+ return max_(0, gross_income + additions - subtractions)
{policyengine_us-1.449.6.dist-info → policyengine_us-1.449.7.dist-info}/METADATA RENAMED
@@ -1,6 +1,6 @@
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  Metadata-Version: 2.4
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  Name: policyengine-us
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- Version: 1.449.6
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+ Version: 1.449.7
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  Summary: Add your description here.
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  Author-email: PolicyEngine <hello@policyengine.org>
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  License-File: LICENSE
{policyengine_us-1.449.6.dist-info → policyengine_us-1.449.7.dist-info}/RECORD RENAMED
@@ -2498,8 +2498,10 @@ policyengine_us/parameters/gov/states/nj/njdhs/tanf/maximum_benefit/additional.y
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  policyengine_us/parameters/gov/states/nj/njdhs/tanf/maximum_benefit/main.yaml,sha256=BIyvDy4xsfYmSfnJfXNrPHUfqIFNlfpvR4QYBXaRYvM,1476
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  policyengine_us/parameters/gov/states/nj/snap/amount.yaml,sha256=XgY3ZUGW5AWU_GVoja8YBIDDKY-r9joNmg6Mhz5wgew,348
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  policyengine_us/parameters/gov/states/nj/snap/in_effect.yaml,sha256=f6CPtBmc8NWuyMK_7vNuFnGO15L_8MaMz3UgwrWHyeY,378
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+ policyengine_us/parameters/gov/states/nj/tax/income/additions.yaml,sha256=NJw2G9pFz2UAFBB7wK0b7gVroypc9ijKTtO9GLEEfzc,502
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  policyengine_us/parameters/gov/states/nj/tax/income/all_exclusions.yaml,sha256=k9bL9FRcpsSwjDOgbv0t-oDU6q0qYH3sKf0YRgzSR2Y,288
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  policyengine_us/parameters/gov/states/nj/tax/income/filing_threshold.yaml,sha256=F6Am7Ceqhk0TVyiIG3YFbNZNUEDnrvkLZVc0U6ioAys,919
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+ policyengine_us/parameters/gov/states/nj/tax/income/gross_income_sources.yaml,sha256=PqTOnlgptS0Mb519KGFP-ju2ZITv3trhLDD1kGOGVrY,1821
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  policyengine_us/parameters/gov/states/nj/tax/income/subtractions.yaml,sha256=j1s4mHYMikXly6g2IALBrjeYyYmUSJu5By6q4uYrXts,205
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  policyengine_us/parameters/gov/states/nj/tax/income/credits/cdcc/README.md,sha256=VAZGt1sAu_LCgaRpLFoUMOUaIBkjA5GGPgZ-9TEq0gs,34
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  policyengine_us/parameters/gov/states/nj/tax/income/credits/cdcc/rate.yaml,sha256=FqOswiRwgB0OxKHl-U-rnJR9nN6f2hGiGIoRCdRvS3c,1435
@@ -4956,6 +4958,7 @@ policyengine_us/tests/policy/baseline/gov/states/nj/njdhs/tanf/nj_tanf_maximum_a
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  policyengine_us/tests/policy/baseline/gov/states/nj/njdhs/tanf/nj_tanf_maximum_benefit.yaml,sha256=WSIb05jOKtNppAFUFw9iDdA6XtLyx8DqEEA6FakwHHo,550
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  policyengine_us/tests/policy/baseline/gov/states/nj/njdhs/tanf/nj_tanf_resources_eligible.yaml,sha256=9QyESfn8ABgX58-DNXefNqVOu-5sVitKdoFIbsXWdFs,403
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  policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/integation.yaml,sha256=SkXPEHvPT-W6BmbrXqFtgmrgoxGWYT0xjjL1YpERL08,1472
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+ policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/integration.yaml,sha256=LFipF4OrIUqFfploV0IOC68NnMDGu5h6670m0bozapA,1046
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  policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/nj_income_tax.yaml,sha256=2-HOCsItoq1YkN5Evctu6A8C0Bau9FF1AJzi9bA0Iqc,1082
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  policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/nj_withheld_income_tax.yaml,sha256=dwQ9xFrEMdsNc6v7ZPWtjzwJEQQUvN01uzJBI4NEDKw,717
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  policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/credits/cdcc/nj_cdcc.yaml,sha256=ZFmgVljDhx1vQBC2_O7rOG7T-1WSp3DDKFjjbNEBACs,1491
@@ -4980,7 +4983,7 @@ policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/exemptions/nj_dep
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  policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/exemptions/nj_regular_exemption.yaml,sha256=qDkjpua9XzCx0J5--SBmyquUGB3MPU6alYe7k-zs-XU,808
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  policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/exemptions/nj_senior_exemption.yaml,sha256=WHaETaturjR1ioEc2rW7VnzlbSW3m15SA3rdYgOLSHo,1930
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  policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/main/nj_main_income_tax.yaml,sha256=m6Ye0wcmTj1RobwXCR48qnzgI3kfpO5L4xYoMQsn6H8,1606
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- policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/taxable_income/nj_agi.yaml,sha256=WHNOldKESVUnj9fJi6aJ5_zNKz-oUuyhxHkKMs4dG5o,3020
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+ policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/taxable_income/nj_agi.yaml,sha256=xXoGFTtEK7d_EUmQrEL3UUaBVqamxK8fyEMmTvroYVs,2990
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  policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/taxable_income/nj_taxable_income.yaml,sha256=PPTJnuVyDScbFiZha_P5MSRQ4lH05lCYVL32uA1KmZw,507
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  policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/taxable_income/nj_taxable_income_before_property_tax_deduction.yaml,sha256=_jTVDGYXHiYkqw_ASGrP7rrB8htm9hVM_d7HOEo0gb0,519
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  policyengine_us/tests/policy/baseline/gov/states/nm/tax/income/integration.yaml,sha256=6Mt2Z3PMAGawpQ9S5oAsmWyj6hBgJaHSUC04Bfkc33U,5084
@@ -7781,10 +7784,11 @@ policyengine_us/variables/gov/states/nj/tax/income/nj_main_income_tax.py,sha256=
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  policyengine_us/variables/gov/states/nj/tax/income/nj_non_refundable_credits.py,sha256=wgg5ONiSj92ClyylohJzUhFKjd41Z-9W5S9KTu8SrHQ,252
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  policyengine_us/variables/gov/states/nj/tax/income/nj_refundable_credits.py,sha256=3StrZnCaORv8MxSyc2l44uKOZWe0d6FddaAJ8VqzfB0,353
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  policyengine_us/variables/gov/states/nj/tax/income/nj_withheld_income_tax.py,sha256=8Q1-49o29bv-EY54jOPq_NXqbkFTvYhCjHuVKmYX_BE,699
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- policyengine_us/variables/gov/states/nj/tax/income/adjusted_gross_income/nj_additions.py,sha256=DDHL9vIBD4VPFzWO0CatInF7IlHP4zHV_2Un0uk4b6A,411
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+ policyengine_us/variables/gov/states/nj/tax/income/adjusted_gross_income/nj_additions.py,sha256=f_nkDNgvNfBou6JqVKpLsRUzGE6_I2g1ub-9Rd_DFSI,666
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  policyengine_us/variables/gov/states/nj/tax/income/adjusted_gross_income/nj_agi.py,sha256=hMzCHxrXQv2xCuPiT7-e3C0NJ6tqut71AHMId6XJeHI,603
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  policyengine_us/variables/gov/states/nj/tax/income/adjusted_gross_income/nj_agi_subtractions.py,sha256=O--mBTHrrRoN9TReRESCUXJ7KgpPFSrjtm577pl8918,703
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- policyengine_us/variables/gov/states/nj/tax/income/adjusted_gross_income/nj_total_income.py,sha256=QpIEIemOQdPLewGWeM-fJP3MPCVumQGtWXD8DEuG5wE,617
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+ policyengine_us/variables/gov/states/nj/tax/income/adjusted_gross_income/nj_gross_income.py,sha256=lHt6mB4N2K6tt0m2XPSXViMVRKykW5BGlwtvbgWxxSs,664
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+ policyengine_us/variables/gov/states/nj/tax/income/adjusted_gross_income/nj_total_income.py,sha256=Gg8qfnbFunIDDVbHMvWIDenNIThqHBD6FnDjOVR2Dq4,973
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  policyengine_us/variables/gov/states/nj/tax/income/credits/cdcc/nj_cdcc.py,sha256=3umh8czfQolHmRdlBOPj1ttB4XO-G0sAic1gjdkQwlM,910
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  policyengine_us/variables/gov/states/nj/tax/income/credits/ctc/nj_ctc.py,sha256=r_lt9w3bdENwsBuXPshrLvGLOa8Q9nx2hijZoFG8fLI,1359
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  policyengine_us/variables/gov/states/nj/tax/income/credits/ctc/nj_ctc_eligible.py,sha256=oEPVUORcZHbCijZ3K5FNXbSCSh0lq2mWw5mcqLkHCfs,843
@@ -8988,8 +8992,8 @@ policyengine_us/variables/input/farm_income.py,sha256=BEKxYmHNNnWJAAvULl5qZJigy5
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  policyengine_us/variables/input/geography.py,sha256=Ux0ueAf0rhZaflyEqz81UuXP3xKCKBDvoO3CrKhiQEc,5421
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  policyengine_us/variables/input/self_employment_income.py,sha256=PwsGz8R4lRikKWUYOhsC0qosNNLXq4f5SQmfw4S3mk8,511
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  policyengine_us/variables/input/self_employment_income_before_lsr.py,sha256=E8fcX9Nlyqz8dziHhQv_euutdmoIwFMMWePUwbbwv_w,379
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- policyengine_us-1.449.6.dist-info/METADATA,sha256=BdVs9x3-V7NMdHKVbf63mWSv93o6qVto4jGviqbpfE4,1649
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- policyengine_us-1.449.6.dist-info/WHEEL,sha256=WLgqFyCfm_KASv4WHyYy0P3pM_m7J5L9k2skdKLirC8,87
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- policyengine_us-1.449.6.dist-info/entry_points.txt,sha256=MLaqNyNTbReALyKNkde85VkuFFpdPWAcy8VRG1mjczc,57
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- policyengine_us-1.449.6.dist-info/licenses/LICENSE,sha256=2N5ReRelkdqkR9a-KP-y-shmcD5P62XoYiG-miLTAzo,34519
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- policyengine_us-1.449.6.dist-info/RECORD,,
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+ policyengine_us-1.449.7.dist-info/METADATA,sha256=W4nYVpJ6X9KencYcOljg6e5d02vA4lLSHhzzW5_hFmk,1649
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+ policyengine_us-1.449.7.dist-info/WHEEL,sha256=WLgqFyCfm_KASv4WHyYy0P3pM_m7J5L9k2skdKLirC8,87
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+ policyengine_us-1.449.7.dist-info/entry_points.txt,sha256=MLaqNyNTbReALyKNkde85VkuFFpdPWAcy8VRG1mjczc,57
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+ policyengine_us-1.449.7.dist-info/licenses/LICENSE,sha256=2N5ReRelkdqkR9a-KP-y-shmcD5P62XoYiG-miLTAzo,34519
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+ policyengine_us-1.449.7.dist-info/RECORD,,