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

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

@@ -0,0 +1,137 @@
+- name: 0-NJ.yaml
+  absolute_error_margin: 2
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 40
+        employment_income: 10_000
+        ssi: 0
+        wic: 0
+        head_start: 0
+        early_head_start: 0
+        commodity_supplemental_food_program: 0
+        deductible_mortgage_interest: 13_333.333
+        qualified_dividend_income: 23_910.8455
+        is_tax_unit_head: true
+      person2:
+        age: 40
+        employment_income: 10_000
+        ssi: 0
+        wic: 0
+        head_start: 0
+        early_head_start: 0
+        commodity_supplemental_food_program: 0
+        qualified_dividend_income: 23_910.8455
+        is_tax_unit_spouse: true
+      person3:
+        age: 5
+        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]
+        premium_tax_credit: 0
+        local_income_tax: 0
+        state_sales_tax: 0
+        tax_unit_childcare_expenses: 6_000
+    spm_units:
+      spm_unit:
+        members: [person1, person2, person3]
+        snap: 0
+        tanf: 0
+        free_school_meals: 0
+        reduced_price_school_meals: 0
+    households:
+      household:
+        members: [person1, person2, person3]
+        state_fips: 34
+  output:
+    nj_income_tax: 955
+
+- name: 34183-NJ.yaml
+  absolute_error_margin: 2
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 40
+        employment_income: 0.0
+        ssi: 0
+        wic: 0
+        head_start: 0
+        early_head_start: 0
+        commodity_supplemental_food_program: 0
+        taxable_interest_income: 10_931.683
+        is_tax_unit_head: true
+    tax_units:
+      tax_unit:
+        members: [person1]
+        premium_tax_credit: 0
+        local_income_tax: 0
+        state_sales_tax: 0
+    spm_units:
+      spm_unit:
+        members: [person1]
+        snap: 0
+        tanf: 0
+        free_school_meals: 0
+        reduced_price_school_meals: 0
+    households:
+      household:
+        members: [person1]
+        state_fips: 34
+  output:
+    nj_income_tax: 139
+
+- name: 0-NJ.yaml
+  absolute_error_margin: 2
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 40
+        employment_income: 0.0
+        ssi: 0
+        wic: 0
+        head_start: 0
+        early_head_start: 0
+        commodity_supplemental_food_program: 0
+        self_employment_income: 50_000
+        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
+        self_employment_income: 50_000
+        is_tax_unit_spouse: true
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+        premium_tax_credit: 0
+        local_income_tax: 0
+        state_sales_tax: 0
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+        snap: 0
+        tanf: 0
+        free_school_meals: 0
+        reduced_price_school_meals: 0
+    households:
+      household:
+        members: [person1, person2]
+        state_fips: 34
+  output:
+    nj_income_tax: 2_640

policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/taxable_income/nj_agi.yaml

@@ -1,22 +1,21 @@
 - name: 1 Test basic formula
   period: 2021
   input:
-    adjusted_gross_income_person: [10_000]
-    nj_additions: [1_000]
-    nj_agi_subtractions: [2_000]
+    employment_income: [10_000]
     state_code: NJ
   output:
-    nj_agi: 9_000
+    nj_total_income: 10_000
+    nj_agi: 10_000
 
 - name: 2 Test that NJ AGI cannot be negative
   period: 2021
   input:
-    adjusted_gross_income: 10_000
-    nj_additions: 1_000
-    nj_agi_subtractions: 20_000
+    employment_income: [5_000]
+    taxable_interest_income: [5_000]
     state_code: NJ
   output:
-    nj_agi: 0
+    nj_total_income: 10_000
+    nj_agi: 10_000
 
 - name: 3 NJ taxpayer with taxable pension income
   absolute_error_margin: 0

policyengine_us/tests/policy/baseline/gov/states/tx/tanf/assistance_unit/tx_tanf_categorically_eligible_person.yaml

@@ -11,7 +11,7 @@
 - name: Case 2, qualified noncitizen eligible for inclusion.
   period: 2025-01
   input:
-    immigration_status: PERMANENT_RESIDENT
+    immigration_status: LEGAL_PERMANENT_RESIDENT
     ssi: 0
     state_code: TX
   output:

policyengine_us/tests/policy/baseline/gov/states/ut/tax/income/credits/military_retirement_credit/ut_military_retirement_credit.yaml

@@ -0,0 +1,89 @@
+- name: UT military retirement credit - basic calculation
+  period: 2024
+  input:
+    people:
+      person1:
+        military_retirement_pay: 30_000
+    tax_units:
+      tax_unit:
+        members: [person1]
+        ut_claims_retirement_credit: false
+    households:
+      household:
+        members: [person1]
+        state_code: UT
+  output:
+    # Credit = 30,000 * 0.0455 = 1,365
+    ut_military_retirement_credit: 1_365
+
+- name: UT military retirement credit - married filing jointly with both having military retirement
+  period: 2024
+  input:
+    people:
+      person1:
+        military_retirement_pay: 25_000
+      person2:
+        military_retirement_pay: 20_000
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+        ut_claims_retirement_credit: false
+    households:
+      household:
+        members: [person1, person2]
+        state_code: UT
+  output:
+    # Credit = (25,000 + 20,000) * 0.0455 = 45,000 * 0.0455 = 2,047.50
+    ut_military_retirement_credit: 2_047.5
+
+- name: UT military retirement credit - not eligible when claiming retirement credit
+  period: 2024
+  input:
+    people:
+      person1:
+        military_retirement_pay: 30_000
+    tax_units:
+      tax_unit:
+        members: [person1]
+        ut_claims_retirement_credit: true
+    households:
+      household:
+        members: [person1]
+        state_code: UT
+  output:
+    ut_military_retirement_credit: 0
+
+- name: UT military retirement credit - zero military retirement pay
+  period: 2024
+  input:
+    people:
+      person1:
+        military_retirement_pay: 0
+    tax_units:
+      tax_unit:
+        members: [person1]
+        ut_claims_retirement_credit: false
+    households:
+      household:
+        members: [person1]
+        state_code: UT
+  output:
+    ut_military_retirement_credit: 0
+
+- name: UT military retirement credit - 2025 rate (4.5%)
+  period: 2025
+  input:
+    people:
+      person1:
+        military_retirement_pay: 30_000
+    tax_units:
+      tax_unit:
+        members: [person1]
+        ut_claims_retirement_credit: false
+    households:
+      household:
+        members: [person1]
+        state_code: UT
+  output:
+    # Credit = 30,000 * 0.045 = 1,350
+    ut_military_retirement_credit: 1_350

policyengine_us/tests/policy/baseline/gov/states/ut/tax/income/credits/military_retirement_credit/ut_military_retirement_credit_eligible.yaml

@@ -0,0 +1,50 @@
+- name: UT military retirement credit eligible - has military retirement pay, not claiming retirement credit
+  period: 2024
+  input:
+    people:
+      person1:
+        military_retirement_pay: 30_000
+    tax_units:
+      tax_unit:
+        members: [person1]
+        ut_claims_retirement_credit: false
+    households:
+      household:
+        members: [person1]
+        state_code: UT
+  output:
+    ut_military_retirement_credit_eligible: true
+
+- name: UT military retirement credit eligible - no military retirement pay
+  period: 2024
+  input:
+    people:
+      person1:
+        military_retirement_pay: 0
+    tax_units:
+      tax_unit:
+        members: [person1]
+        ut_claims_retirement_credit: false
+    households:
+      household:
+        members: [person1]
+        state_code: UT
+  output:
+    ut_military_retirement_credit_eligible: false
+
+- name: UT military retirement credit eligible - claiming retirement credit
+  period: 2024
+  input:
+    people:
+      person1:
+        military_retirement_pay: 30_000
+    tax_units:
+      tax_unit:
+        members: [person1]
+        ut_claims_retirement_credit: true
+    households:
+      household:
+        members: [person1]
+        state_code: UT
+  output:
+    ut_military_retirement_credit_eligible: false

policyengine_us/tests/policy/baseline/gov/states/wv/tax/income/credits/liftc/wv_low_income_family_tax_credit_fpg.yaml

@@ -1,8 +1,12 @@
+# Unit tests for wv_low_income_family_tax_credit_fpg
+# These tests verify that state_group is correctly derived from state_code
+# (not explicitly set, which would mask bugs in the state_group derivation)
+
 - name: The federal poverty guidelines for family size of 4 is $27,750.
   period: 2022
   input:
+    state_code: WV
     tax_unit_size: 4
-    state_group: CONTIGUOUS_US
     wv_low_income_family_tax_credit_eligible: true
   output:
     wv_low_income_family_tax_credit_fpg: 27_750
@@ -10,8 +14,8 @@
 - name: The federal poverty guidelines for family size of 2 is $18,310.
   period: 2022
   input:
+    state_code: WV
     tax_unit_size: 2
-    state_group: CONTIGUOUS_US
     wv_low_income_family_tax_credit_eligible: true
   output:
     wv_low_income_family_tax_credit_fpg: 18_310
@@ -19,18 +23,18 @@
 - name: The federal poverty guidelines for family size of 8 is $46,630.
   period: 2022
   input:
+    state_code: WV
     tax_unit_size: 8
-    state_group: CONTIGUOUS_US
     wv_low_income_family_tax_credit_eligible: true
   output:
-    # 14_580 + 7 * 5_140
+    # 13_590 + 7 * 4_720 = 46_630
     wv_low_income_family_tax_credit_fpg: 46_630
 
-- name: The federal poverty guidelines for family size of 10 is $46,630.
+- name: The federal poverty guidelines for family size of 10 is $46,630 (capped at 8).
   period: 2022
   input:
+    state_code: WV
     tax_unit_size: 10
-    state_group: CONTIGUOUS_US
     wv_low_income_family_tax_credit_eligible: true
   output:
     wv_low_income_family_tax_credit_fpg: 46_630

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

@@ -14,4 +14,4 @@
     alimony_expense: 10_000
     state_code: PR
   output:
-    pr_agi: 0
+    pr_agi: 0

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

@@ -14,4 +14,4 @@
     filing_status: SEPARATE
     state_code: PR
   output:
-    pr_agi_person: 20_000
+    pr_agi_person: 20_000

policyengine_us/tests/policy/baseline/gov/usda/snap/snap_min_allotment.yaml

@@ -35,14 +35,14 @@
   output:
     snap_min_allotment: 30
 
-- name: In other states, we keep the standard minium allotment amount
+- name: In other states, we keep the standard minimum allotment amount
   period: 2022-01
   input:
     spm_unit_size: 2
-    state_code: AB
+    state_code: CA
     state_group: CONTIGUOUS_US
   output:
-    snap_min_allotment: 250 * 0.08 
+    snap_min_allotment: 250 * 0.08
 
 - name: Above age threshold in 2017, Maryland provides a different minimum allotment amount 
   period: 2022-01

policyengine_us/tests/policy/baseline/household/expense/health/has_bcc_qualifying_coverage.yaml

@@ -0,0 +1,12 @@
+- name: Default is no qualifying coverage
+  period: 2024
+  input: {}
+  output:
+    has_bcc_qualifying_coverage: false
+
+- name: Has qualifying coverage when set
+  period: 2024
+  input:
+    has_bcc_qualifying_coverage: true
+  output:
+    has_bcc_qualifying_coverage: true

policyengine_us/tests/policy/contrib/state_dependent_exemptions/repeal_state_dependent_exemptions.yaml

@@ -63,7 +63,7 @@
   period: 2024
   input:
     gov.contrib.repeal_state_dependent_exemptions.in_effect: false
-    people: 
+    people:
       person1:
         age: 38
       person2:
@@ -79,3 +79,27 @@
         state_code: VT
   output:
     vt_personal_exemptions: 15_300
+
+# Test for KY family size tax credit rate - verifies state_group_str is used correctly
+# This test ensures state_group is derived from state_code, not set explicitly
+- name: Kentucky family size tax credit with reform - state_group derived from state_code
+  period: 2024
+  reforms: policyengine_us.reforms.state_dependent_exemptions.repeal_state_dependent_exemptions.repeal_state_dependent_exemptions
+  input:
+    gov.contrib.repeal_state_dependent_exemptions.in_effect: true
+    people:
+      person1:
+        age: 38
+        employment_income: 20_000
+    tax_units:
+      tax_unit:
+        members: [person1]
+    households:
+      household:
+        members: [person1]
+        state_code: KY
+  output:
+    # With 20k income vs 15,060 FPG for 1 person in 2024, income/FPG ratio = 132.8%
+    # The rate scale: 130% -> 0.1, 133% -> 0
+    # Since 132.8% is between 130% and 133%, the rate is 0.1
+    ky_family_size_tax_credit_rate: 0.1

policyengine_us/tests/policy/contrib/states/de/dependent_credit_reform_test.yaml

@@ -0,0 +1,210 @@
+- name: DE dependent credit reform - restrict to children under 18
+  period: 2025
+  reforms: policyengine_us.reforms.states.de.dependent_credit.de_dependent_credit_reform.de_dependent_credit_reform
+  input:
+    gov.contrib.states.de.dependent_credit.in_effect: true
+    gov.contrib.states.de.dependent_credit.amount: 110
+    gov.contrib.states.de.dependent_credit.age_limit.in_effect: true
+    gov.contrib.states.de.dependent_credit.age_limit.threshold: 18
+    people:
+      parent:
+        age: 40
+        employment_income: 60_000
+      child1:
+        age: 16
+        is_tax_unit_dependent: true
+      child2:
+        age: 20
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [parent, child1, child2]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [parent, child1, child2]
+        state_name: DE
+  output:
+    # Personal credits (unaffected by dependent credit reform):
+    #   - 1 head (parent): $110
+    #   - 1 older dependent (child2, age 20, over age limit 18): $110
+    # Dependent credit (subject to phaseout):
+    #   - 1 eligible dependent (child1, age 16, under age limit 18): $110
+    # Total: $110 + $110 + $110 = $330
+    de_personal_credit: 330
+
+- name: DE dependent credit reform - restrict to children under 13
+  period: 2025
+  reforms: policyengine_us.reforms.states.de.dependent_credit.de_dependent_credit_reform.de_dependent_credit_reform
+  input:
+    gov.contrib.states.de.dependent_credit.in_effect: true
+    gov.contrib.states.de.dependent_credit.amount: 110
+    gov.contrib.states.de.dependent_credit.age_limit.in_effect: true
+    gov.contrib.states.de.dependent_credit.age_limit.threshold: 13
+    people:
+      parent:
+        age: 40
+        employment_income: 60_000
+      child1:
+        age: 10
+        is_tax_unit_dependent: true
+      child2:
+        age: 16
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [parent, child1, child2]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [parent, child1, child2]
+        state_name: DE
+  output:
+    # Personal credits (unaffected by dependent credit reform):
+    #   - 1 head (parent): $110
+    #   - 1 older dependent (child2, age 16, over age limit 13): $110
+    # Dependent credit (subject to phaseout):
+    #   - 1 eligible dependent (child1, age 10, under age limit 13): $110
+    # Total: $110 + $110 + $110 = $330
+    de_personal_credit: 330
+
+- name: DE dependent credit reform - AGI phaseout
+  period: 2025
+  reforms: policyengine_us.reforms.states.de.dependent_credit.de_dependent_credit_reform.de_dependent_credit_reform
+  input:
+    gov.contrib.states.de.dependent_credit.in_effect: true
+    gov.contrib.states.de.dependent_credit.amount: 110
+    gov.contrib.states.de.dependent_credit.phaseout.threshold.SINGLE: 100_000
+    gov.contrib.states.de.dependent_credit.phaseout.rate: 0.05
+    people:
+      parent:
+        age: 40
+        employment_income: 120_000
+      child1:
+        age: 10
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [parent, child1]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [parent, child1]
+        state_name: DE
+  output:
+    # Personal credits (unaffected by dependent credit reform):
+    #   - 1 head (parent): $110
+    # Dependent credit (subject to phaseout):
+    #   - 1 eligible dependent (child1, age 10): $110 before phaseout
+    #   - Phaseout: ($120,000 - $100,000) * 0.05 = $1,000
+    #   - Dependent credit after phaseout: max($110 - $1,000, 0) = $0
+    # Total: $110 + $0 = $110
+    de_personal_credit: 110
+
+- name: DE dependent credit reform - no age limit
+  period: 2025
+  reforms: policyengine_us.reforms.states.de.dependent_credit.de_dependent_credit_reform.de_dependent_credit_reform
+  input:
+    gov.contrib.states.de.dependent_credit.in_effect: true
+    gov.contrib.states.de.dependent_credit.amount: 110
+    gov.contrib.states.de.dependent_credit.age_limit.in_effect: false
+    people:
+      parent:
+        age: 40
+        employment_income: 60_000
+      child1:
+        age: 16
+        is_tax_unit_dependent: true
+      child2:
+        age: 25
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [parent, child1, child2]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [parent, child1, child2]
+        state_name: DE
+  output:
+    # Personal credits (unaffected by dependent credit reform):
+    #   - 1 head (parent): $110
+    # Dependent credit (no age limit, so all dependents are eligible):
+    #   - 2 eligible dependents (child1, age 16; child2, age 25): $110 * 2 = $220
+    # Total: $110 + $220 = $330
+    de_personal_credit: 330
+
+- name: DE dependent credit reform - married joint with phaseout
+  period: 2025
+  reforms: policyengine_us.reforms.states.de.dependent_credit.de_dependent_credit_reform.de_dependent_credit_reform
+  input:
+    gov.contrib.states.de.dependent_credit.in_effect: true
+    gov.contrib.states.de.dependent_credit.amount: 110
+    gov.contrib.states.de.dependent_credit.phaseout.threshold.JOINT: 150_000
+    gov.contrib.states.de.dependent_credit.phaseout.rate: 0.01
+    people:
+      head:
+        age: 40
+        employment_income: 160_000
+      spouse:
+        age: 38
+      child:
+        age: 5
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [head, spouse, child]
+        filing_status: JOINT
+    households:
+      household:
+        members: [head, spouse, child]
+        state_name: DE
+  output:
+    # Personal credits (unaffected by dependent credit reform):
+    #   - 1 head: $110
+    #   - 1 spouse: $110
+    # Dependent credit (subject to phaseout):
+    #   - 1 eligible dependent (child, age 5): $110 before phaseout
+    #   - Phaseout: ($160,000 - $150,000) * 0.01 = $100
+    #   - Dependent credit after phaseout: max($110 - $100, 0) = $10
+    # Total: $110 + $110 + $10 = $230
+    de_personal_credit: 230
+
+- name: DE dependent credit reform - married filing separately uses individual AGI
+  period: 2025
+  reforms: policyengine_us.reforms.states.de.dependent_credit.de_dependent_credit_reform.de_dependent_credit_reform
+  input:
+    gov.contrib.states.de.dependent_credit.in_effect: true
+    gov.contrib.states.de.dependent_credit.amount: 110
+    gov.contrib.states.de.dependent_credit.phaseout.threshold.JOINT: 100_000
+    gov.contrib.states.de.dependent_credit.phaseout.rate: 0.01
+    people:
+      head:
+        age: 40
+        employment_income: 80_000
+      spouse:
+        age: 38
+        employment_income: 80_000
+      child:
+        age: 5
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [head, spouse, child]
+        filing_status: JOINT
+    households:
+      household:
+        members: [head, spouse, child]
+        state_name: DE
+  output:
+    # de_files_separately = true (filing separately is more advantageous)
+    # Uses de_agi_indiv ($80,000 + $80,000 = $160,000) for phaseout
+    # Personal credits (unaffected by dependent credit reform):
+    #   - 1 head: $110
+    #   - 1 spouse: $110
+    # Dependent credit (subject to phaseout):
+    #   - 1 eligible dependent (child, age 5): $110 before phaseout
+    #   - Phaseout: ($160,000 - $100,000) * 0.01 = $600
+    #   - Dependent credit after phaseout: max($110 - $600, 0) = $0
+    # Total: $110 + $110 + $0 = $220
+    de_personal_credit: 220

policyengine_us/variables/gov/hhs/medicaid/costs/medicaid_group.py

@@ -12,10 +12,10 @@ class MedicaidGroup(Enum):
 class medicaid_group(Variable):
     """Maps fine-grained Medicaid categories to broader spending groups
     Precedence order (highest → lowest):
-    1. Disabled / SSI / medically‑needy → AGED_DISABLED
+    1. Disabled / SSI / medically-needy → AGED_DISABLED
     2. Pregnant                       → NON_EXPANSION_ADULT
     3. Parent                         → NON_EXPANSION_ADULT
-    4. Young adult (19–20)            → NON_EXPANSION_ADULT
+    4. Young adult (19-20)            → NON_EXPANSION_ADULT
     5. Expansion adult                → EXPANSION_ADULT
     6. Any child category             → CHILD
     """

policyengine_us/variables/gov/hhs/medicaid/receives_medicaid.py

@@ -0,0 +1,17 @@
+from policyengine_us.model_api import *
+
+
+class receives_medicaid(Variable):
+    value_type = bool
+    entity = Person
+    label = "Currently receives Medicaid"
+    definition_period = YEAR
+    documentation = """
+    Input variable indicating a person currently has Medicaid coverage.
+    Used to model continuous coverage for existing enrollees who may no
+    longer meet eligibility criteria under new rules (e.g., CA undocumented
+    immigrant enrollment freeze starting 2026).
+
+    This differs from medicaid_enrolled which is computed based on
+    eligibility and takeup rate.
+    """