policyengine-us 1.449.6__py3-none-any.whl → 1.458.0__py3-none-any.whl

policyengine_us/reforms/states/de/dependent_credit/de_dependent_credit_reform.py

@@ -0,0 +1,165 @@
+from policyengine_us.model_api import *
+from policyengine_core.periods import period as period_
+from policyengine_core.periods import instant
+
+
+def create_de_dependent_credit_reform() -> Reform:
+    class de_eligible_dependents_count(Variable):
+        value_type = int
+        entity = TaxUnit
+        label = "Delaware eligible dependents count"
+        definition_period = YEAR
+        defined_for = StateCode.DE
+
+        def formula(tax_unit, period, parameters):
+            p = parameters(period).gov.contrib.states.de.dependent_credit
+
+            person = tax_unit.members
+            age = person("age", period)
+            is_dependent = person("is_tax_unit_dependent", period)
+
+            # Apply age limit if in effect
+            if p.age_limit.in_effect:
+                age_threshold = p.age_limit.threshold
+                eligible_dependents = is_dependent & (age < age_threshold)
+            else:
+                eligible_dependents = is_dependent
+
+            return tax_unit.sum(eligible_dependents)
+
+    class de_dependent_credit_maximum(Variable):
+        value_type = float
+        entity = TaxUnit
+        label = "Delaware dependent credit maximum before phaseout"
+        unit = USD
+        definition_period = YEAR
+        defined_for = StateCode.DE
+
+        def formula(tax_unit, period, parameters):
+            p = parameters(period).gov.contrib.states.de.dependent_credit
+
+            dependents_count = tax_unit("de_eligible_dependents_count", period)
+            return dependents_count * p.amount
+
+    class de_dependent_credit_phaseout(Variable):
+        value_type = float
+        entity = TaxUnit
+        label = "Delaware dependent credit phaseout amount"
+        unit = USD
+        definition_period = YEAR
+        defined_for = StateCode.DE
+
+        def formula(tax_unit, period, parameters):
+            p = parameters(period).gov.contrib.states.de.dependent_credit
+
+            filing_status = tax_unit("filing_status", period)
+            files_separately = tax_unit("de_files_separately", period)
+            agi_indiv = add(tax_unit, period, ["de_agi_indiv"])
+            agi_joint = add(tax_unit, period, ["de_agi_joint"])
+            agi = where(files_separately, agi_indiv, agi_joint)
+
+            threshold = p.phaseout.threshold[filing_status]
+            excess_income = max_(agi - threshold, 0)
+            return excess_income * p.phaseout.rate
+
+    class de_dependent_credit(Variable):
+        value_type = float
+        entity = TaxUnit
+        label = "Delaware dependent credit"
+        unit = USD
+        definition_period = YEAR
+        defined_for = StateCode.DE
+
+        def formula(tax_unit, period, parameters):
+
+            maximum = tax_unit("de_dependent_credit_maximum", period)
+            phaseout = tax_unit("de_dependent_credit_phaseout", period)
+
+            return max_(maximum - phaseout, 0)
+
+    class de_older_dependents_count(Variable):
+        value_type = float
+        entity = TaxUnit
+        label = "Delaware older dependents count"
+        unit = USD
+        definition_period = YEAR
+        defined_for = StateCode.DE
+
+        def formula(tax_unit, period, parameters):
+            person = tax_unit.members
+            is_dependent = person("is_tax_unit_dependent", period)
+            total_dependents = tax_unit.sum(is_dependent)
+            eligible_dependent_credit = tax_unit(
+                "de_eligible_dependents_count", period
+            )
+            return max_(0, total_dependents - eligible_dependent_credit)
+
+    class de_personal_credit(Variable):
+        value_type = float
+        entity = TaxUnit
+        label = "Delaware personal credit"
+        unit = USD
+        definition_period = YEAR
+        defined_for = StateCode.DE
+
+        def formula(tax_unit, period, parameters):
+            p_base = parameters(
+                period
+            ).gov.states.de.tax.income.credits.personal_credits
+
+            # Calculate personal credit base amount (head + spouse + older dependents)
+            filing_status = tax_unit("filing_status", period)
+            older_dependents = tax_unit("de_older_dependents_count", period)
+            personal_count = (
+                where(
+                    filing_status == filing_status.possible_values.JOINT,
+                    2,
+                    1,
+                )
+                + older_dependents
+            )
+            personal_credit_amount = personal_count * p_base.personal
+
+            # Add dependent credit (has its own phase-out logic)
+            dependent_credit_amount = tax_unit("de_dependent_credit", period)
+
+            return personal_credit_amount + dependent_credit_amount
+
+    class reform(Reform):
+        def apply(self):
+            self.update_variable(de_eligible_dependents_count)
+            self.update_variable(de_dependent_credit_maximum)
+            self.update_variable(de_dependent_credit_phaseout)
+            self.update_variable(de_dependent_credit)
+            self.update_variable(de_older_dependents_count)
+            self.update_variable(de_personal_credit)
+
+    return reform
+
+
+def create_de_dependent_credit_reform_fn(
+    parameters, period, bypass: bool = False
+):
+    if bypass:
+        return create_de_dependent_credit_reform()
+
+    p = parameters.gov.contrib.states.de.dependent_credit
+
+    reform_active = False
+    current_period = period_(period)
+
+    for i in range(5):
+        if p(current_period).in_effect:
+            reform_active = True
+            break
+        current_period = current_period.offset(1, "year")
+
+    if reform_active:
+        return create_de_dependent_credit_reform()
+    else:
+        return None
+
+
+de_dependent_credit_reform = create_de_dependent_credit_reform_fn(
+    None, None, bypass=True
+)

policyengine_us/tests/policy/baseline/gov/hhs/medicaid/medicaid_enrolled.yaml

@@ -0,0 +1,105 @@
+# Integration tests for medicaid_enrolled variable
+# Tests compare CA undocumented immigrant eligibility before/after 2026 rule change
+# Existing enrollees retain coverage by setting receives_medicaid: true as input
+
+- name: Case 1, undocumented adult in CA 2026 existing enrollee retains coverage.
+  period: 2026
+  input:
+    people:
+      person1:
+        age: 35
+        employment_income: 15_000
+        immigration_status: UNDOCUMENTED
+        receives_medicaid: true
+    tax_units:
+      tax_unit:
+        members: [person1]
+    spm_units:
+      spm_unit:
+        members: [person1]
+    households:
+      household:
+        members: [person1]
+        state_code: CA
+  output:
+    # Existing enrollees retain coverage via continuous coverage provision
+    # receives_medicaid: true signals this person was enrolled before the freeze
+    receives_medicaid: [true]
+    is_ca_medicaid_immigration_status_eligible: [true]
+    is_medicaid_eligible: [true]
+    medicaid_enrolled: [true]
+    medicaid: [6_439.11]
+
+- name: Case 2, undocumented adult in CA 2024 enrolled and eligible.
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 35
+        employment_income: 15_000
+        immigration_status: UNDOCUMENTED
+        receives_medicaid: true
+    tax_units:
+      tax_unit:
+        members: [person1]
+    spm_units:
+      spm_unit:
+        members: [person1]
+    households:
+      household:
+        members: [person1]
+        state_code: CA
+  output:
+    # In 2024, undocumented adults age 26-49 are eligible in CA
+    is_medicaid_eligible: [true]
+
+- name: Case 3, undocumented adult in CA 2026 not existing enrollee.
+  period: 2026
+  input:
+    people:
+      person1:
+        age: 35
+        employment_income: 15_000
+        immigration_status: UNDOCUMENTED
+        # receives_medicaid defaults to false - new applicant blocked by freeze
+    tax_units:
+      tax_unit:
+        members: [person1]
+    spm_units:
+      spm_unit:
+        members: [person1]
+    households:
+      household:
+        members: [person1]
+        state_code: CA
+  output:
+    # New applicants are blocked by the 2026 enrollment freeze
+    receives_medicaid: [false]
+    is_ca_medicaid_immigration_status_eligible: [false]
+    is_medicaid_eligible: [false]
+    medicaid_enrolled: [false]
+
+- name: Case 4, undocumented adult in CA 2025 computed enrollment.
+  period: 2025
+  input:
+    people:
+      person1:
+        age: 35
+        employment_income: 15_000
+        immigration_status: UNDOCUMENTED
+        # receives_medicaid not set - using computed enrollment
+    tax_units:
+      tax_unit:
+        members: [person1]
+    spm_units:
+      spm_unit:
+        members: [person1]
+    households:
+      household:
+        members: [person1]
+        state_code: CA
+  output:
+    # In 2025, undocumented adults are still eligible in CA
+    is_medicaid_eligible: [true]
+    medicaid_enrolled: [true]
+    takes_up_medicaid_if_eligible: [true]

policyengine_us/tests/policy/baseline/gov/irs/income/taxable_income/deductions/qbid/qbid_amount.yaml

@@ -27,12 +27,14 @@
     w2_wages_from_qualified_business: 8_000
     unadjusted_basis_qualified_property: 50_000
     taxable_income_less_qbid: 400_100
+    qualified_reit_and_ptp_income: 1_000
     business_is_sstb: False
     filing_status: JOINT
   output:
-    # Calculation: QBI component is $8,800. REIT component is 0.20 * 1k = $200.
-    # Total = $8,800
-    qbid_amount: 8_800
+    # Calculation: QBI component is $8,800 (same as Entity 1).
+    # REIT/PTP component = 0.20 * 1k = $200.
+    # Total = $8,800 + $200 = $9,000.
+    qbid_amount: 9_000
 
 - name: Non-SSTB above phase-in range (Entity 2 from Appendix A)
   period: 2022
@@ -127,3 +129,73 @@
     # The final taxable income cap (at 24k) is applied at the
     # tax-unit level, outside the scope of this business-level function.
     qbid_amount: 40_000
+
+# REIT/PTP Income Tests - Form 8995 Lines 6-9
+# REIT/PTP income gets 20% deduction WITHOUT W-2 wage or UBIA limitations
+
+- name: REIT/PTP only - no QBI (Form 8995 simplified path)
+  period: 2022
+  input:
+    qualified_business_income: 0
+    w2_wages_from_qualified_business: 0
+    unadjusted_basis_qualified_property: 0
+    taxable_income_less_qbid: 100_000
+    qualified_reit_and_ptp_income: 10_000
+    business_is_sstb: False
+    filing_status: SINGLE
+  output:
+    # No QBI, so QBI component = $0.
+    # REIT/PTP component = 0.20 * 10k = $2,000.
+    # Total = $2,000.
+    qbid_amount: 2_000
+
+- name: REIT/PTP with SSTB - REIT/PTP not affected by SSTB phase-out
+  period: 2022
+  input:
+    qualified_business_income: 110_000
+    w2_wages_from_qualified_business: 60_000
+    unadjusted_basis_qualified_property: 6_000
+    taxable_income_less_qbid: 460_100
+    qualified_reit_and_ptp_income: 50_000
+    business_is_sstb: True
+    filing_status: JOINT
+  output:
+    # SSTB above phase-in range, so QBI component = $0 (fully phased out).
+    # REIT/PTP is NOT subject to SSTB rules, so:
+    # REIT/PTP component = 0.20 * 50k = $10,000.
+    # Total = $0 + $10,000 = $10,000.
+    qbid_amount: 10_000
+
+- name: REIT/PTP above wage limitation - no wage cap applies
+  period: 2022
+  input:
+    qualified_business_income: 0
+    w2_wages_from_qualified_business: 0
+    unadjusted_basis_qualified_property: 0
+    taxable_income_less_qbid: 500_000
+    qualified_reit_and_ptp_income: 100_000
+    business_is_sstb: False
+    filing_status: JOINT
+  output:
+    # No QBI, so QBI component = $0.
+    # Even though taxable income is above threshold and W-2 wages are $0,
+    # REIT/PTP is NOT subject to W-2 wage limitations.
+    # REIT/PTP component = 0.20 * 100k = $20,000.
+    qbid_amount: 20_000
+
+- name: Combined QBI and REIT/PTP - below threshold
+  period: 2024
+  input:
+    qualified_business_income: 50_000
+    w2_wages_from_qualified_business: 30_000
+    unadjusted_basis_qualified_property: 0
+    taxable_income_less_qbid: 150_000
+    qualified_reit_and_ptp_income: 25_000
+    business_is_sstb: False
+    filing_status: SINGLE
+  output:
+    # Below threshold ($191,950 single in 2024), so no W-2/UBIA limit.
+    # QBI component = 0.20 * 50k = $10,000.
+    # REIT/PTP component = 0.20 * 25k = $5,000.
+    # Total = $15,000.
+    qbid_amount: 15_000

policyengine_us/tests/policy/baseline/gov/local/ca/la/general_relief/eligible/immigration/la_general_relief_immigration_status_eligible_person.yaml

@@ -6,11 +6,11 @@
   output:
     la_general_relief_immigration_status_eligible_person: true
 
-- name: Residents are eligible
+- name: Legal Permanent Residents are eligible
   period: 2022
   input:
     in_la: true
-    immigration_status: RESIDENT
+    immigration_status: LEGAL_PERMANENT_RESIDENT
   output:
     la_general_relief_immigration_status_eligible_person: true
 

policyengine_us/tests/policy/baseline/gov/states/ca/chhs/is_ca_medicaid_immigration_status_eligible.yaml

@@ -1,4 +1,9 @@
-- name: In 2020, children under 19 are eligible
+# Tests for CA state-funded Medicaid eligibility regardless of immigration status
+# Per California Welfare and Institutions Code Section 14007.8
+
+# Age-based eligibility tests (standard pathway)
+
+- name: Case 1, child under 19 is eligible in 2020.
   period: 2020
   input:
     age: 18
@@ -7,7 +12,7 @@
   output:
     is_ca_medicaid_immigration_status_eligible: true
 
-- name: In 2020, adults over 50 are ineligible
+- name: Case 2, adult 50+ is ineligible in 2020 (before expansion).
   period: 2020
   input:
     age: 50
@@ -16,7 +21,7 @@
   output:
     is_ca_medicaid_immigration_status_eligible: false
 
-- name: In 2020, adults over 26 are ineligible
+- name: Case 3, adult 26+ is ineligible in 2020 (before expansion).
   period: 2020
   input:
     age: 26
@@ -25,7 +30,7 @@
   output:
     is_ca_medicaid_immigration_status_eligible: false
 
-- name: Pregnant adults are eligible
+- name: Case 4, pregnant adult is eligible regardless of age.
   period: 2020
   input:
     age: 26
@@ -34,7 +39,7 @@
   output:
     is_ca_medicaid_immigration_status_eligible: true
 
-- name: In 2024, adults over 26 are ineligible
+- name: Case 5, adult 26+ is eligible in 2024 (after expansion).
   period: 2024
   input:
     age: 26
@@ -42,3 +47,52 @@
     state_code: CA
   output:
     is_ca_medicaid_immigration_status_eligible: true
+
+# Continuous coverage tests for 2026 enrollment freeze
+
+- name: Case 6, undocumented adult not on Medicaid is ineligible in 2026.
+  period: 2026
+  input:
+    age: 35
+    is_pregnant: false
+    immigration_status: UNDOCUMENTED
+    receives_medicaid: false
+    state_code: CA
+  output:
+    is_ca_medicaid_immigration_status_eligible: false
+
+- name: Case 7, undocumented adult on Medicaid retains eligibility in 2026.
+  period: 2026
+  input:
+    age: 35
+    is_pregnant: false
+    immigration_status: UNDOCUMENTED
+    receives_medicaid: true
+    state_code: CA
+  output:
+    # Existing enrollees without SIS retain coverage per Section 14007.8
+    is_ca_medicaid_immigration_status_eligible: true
+
+- name: Case 8, child under 19 is still eligible in 2026 (not affected by freeze).
+  period: 2026
+  input:
+    age: 10
+    is_pregnant: false
+    receives_medicaid: false
+    state_code: CA
+  output:
+    # Children under 19 remain eligible for new enrollment
+    is_ca_medicaid_immigration_status_eligible: true
+
+- name: Case 9, refugee on Medicaid does not get CA state-funded eligibility.
+  period: 2026
+  input:
+    age: 35
+    is_pregnant: false
+    immigration_status: REFUGEE
+    receives_medicaid: true
+    state_code: CA
+  output:
+    # Refugees have satisfactory immigration status - they use federal rules
+    # CA state-funded program is only for those without SIS
+    is_ca_medicaid_immigration_status_eligible: false

policyengine_us/tests/policy/baseline/gov/states/il/dhs/tanf/eligibility/il_tanf_immigration_status_eligible_person.yaml

@@ -1,4 +1,4 @@
-- name: Eligible refugee 
+- name: Eligible refugee
   period: 2023
   input:
     immigration_status: REFUGEE
@@ -6,7 +6,7 @@
   output:
     il_tanf_immigration_status_eligible_person: true
 
-- name: Not eligible undocumented 
+- name: Not eligible undocumented
   period: 2023
   input:
     immigration_status: UNDOCUMENTED
@@ -21,11 +21,3 @@
     state_code: IL
   output:
     il_tanf_immigration_status_eligible_person: true
-
-- name: Eligible HONORABLY_DISCHARGED_VETERAN
-  period: 2023
-  input:
-    immigration_status: HONORABLY_DISCHARGED_VETERAN
-    state_code: IL
-  output:
-    il_tanf_immigration_status_eligible_person: true

policyengine_us/tests/policy/baseline/gov/states/il/hfs/bcc/eligibility/il_bcc_age_eligible.yaml

@@ -0,0 +1,39 @@
+- name: Age eligible at 0 (newborn)
+  period: 2024
+  input:
+    state_code: IL
+    age: 0
+  output:
+    il_bcc_age_eligible: true
+
+- name: Age eligible at 30
+  period: 2024
+  input:
+    state_code: IL
+    age: 30
+  output:
+    il_bcc_age_eligible: true
+
+- name: Age eligible at 64
+  period: 2024
+  input:
+    state_code: IL
+    age: 64
+  output:
+    il_bcc_age_eligible: true
+
+- name: Age ineligible at 65
+  period: 2024
+  input:
+    state_code: IL
+    age: 65
+  output:
+    il_bcc_age_eligible: false
+
+- name: Age ineligible at 70
+  period: 2024
+  input:
+    state_code: IL
+    age: 70
+  output:
+    il_bcc_age_eligible: false

policyengine_us/tests/policy/baseline/gov/states/il/hfs/bcc/eligibility/il_bcc_eligible.yaml

@@ -0,0 +1,95 @@
+- name: Eligible female US citizen under 65 without insurance
+  period: 2024
+  input:
+    state_code: IL
+    is_female: true
+    age: 45
+    immigration_status: CITIZEN
+    receives_medicaid: false
+    has_bcc_qualifying_coverage: false
+  output:
+    il_bcc_eligible: true
+
+- name: Eligible female legal permanent resident
+  period: 2024
+  input:
+    state_code: IL
+    is_female: true
+    age: 35
+    immigration_status: LEGAL_PERMANENT_RESIDENT
+    receives_medicaid: false
+    has_bcc_qualifying_coverage: false
+  output:
+    il_bcc_eligible: true
+
+- name: Eligible female refugee
+  period: 2024
+  input:
+    state_code: IL
+    is_female: true
+    age: 28
+    immigration_status: REFUGEE
+    receives_medicaid: false
+    has_bcc_qualifying_coverage: false
+  output:
+    il_bcc_eligible: true
+
+- name: Ineligible due to age over 65
+  period: 2024
+  input:
+    state_code: IL
+    is_female: true
+    age: 70
+    immigration_status: CITIZEN
+    receives_medicaid: false
+    has_bcc_qualifying_coverage: false
+  output:
+    il_bcc_eligible: false
+
+- name: Ineligible due to non-qualifying immigration status
+  period: 2024
+  input:
+    state_code: IL
+    is_female: true
+    age: 40
+    immigration_status: UNDOCUMENTED
+    receives_medicaid: false
+    has_bcc_qualifying_coverage: false
+  output:
+    il_bcc_eligible: false
+
+- name: Ineligible male
+  period: 2024
+  input:
+    state_code: IL
+    is_female: false
+    age: 45
+    immigration_status: CITIZEN
+    receives_medicaid: false
+    has_bcc_qualifying_coverage: false
+  output:
+    il_bcc_eligible: false
+
+- name: Ineligible due to qualifying health coverage
+  period: 2024
+  input:
+    state_code: IL
+    is_female: true
+    age: 45
+    immigration_status: CITIZEN
+    receives_medicaid: false
+    has_bcc_qualifying_coverage: true
+  output:
+    il_bcc_eligible: false
+
+- name: Ineligible due to Medicaid coverage
+  period: 2024
+  input:
+    state_code: IL
+    is_female: true
+    age: 45
+    immigration_status: CITIZEN
+    receives_medicaid: true
+    has_bcc_qualifying_coverage: false
+  output:
+    il_bcc_eligible: false

policyengine_us/tests/policy/baseline/gov/states/il/hfs/bcc/eligibility/il_bcc_insurance_eligible.yaml

@@ -0,0 +1,35 @@
+- name: Eligible - no insurance
+  period: 2024
+  input:
+    state_code: IL
+    receives_medicaid: false
+    has_bcc_qualifying_coverage: false
+  output:
+    il_bcc_insurance_eligible: true
+
+- name: Ineligible - on Medicaid
+  period: 2024
+  input:
+    state_code: IL
+    receives_medicaid: true
+    has_bcc_qualifying_coverage: false
+  output:
+    il_bcc_insurance_eligible: false
+
+- name: Ineligible - has qualifying health coverage
+  period: 2024
+  input:
+    state_code: IL
+    receives_medicaid: false
+    has_bcc_qualifying_coverage: true
+  output:
+    il_bcc_insurance_eligible: false
+
+- name: Ineligible - both Medicaid and qualifying coverage
+  period: 2024
+  input:
+    state_code: IL
+    receives_medicaid: true
+    has_bcc_qualifying_coverage: true
+  output:
+    il_bcc_insurance_eligible: false