policyengine-us 1.449.6__py3-none-any.whl → 1.465.0__py3-none-any.whl

policyengine_us/tests/policy/baseline/gov/states/wi/dcf/works/wi_works_placement.yaml

@@ -0,0 +1,111 @@
+- name: Case 1, default to CSJ with no special conditions.
+  period: 2025-01
+  input:
+    people:
+      person1:
+        age: 30
+        is_pregnant: false
+      person2:
+        age: 5
+    households:
+      household1:
+        members: [person1, person2]
+        state_code: WI
+  output:
+    wi_works_placement: CSJ
+
+- name: Case 2, CMC with infant under 2 months.
+  period: 2025-01
+  input:
+    people:
+      person1:
+        age: 25
+        is_pregnant: false
+      person2:
+        monthly_age: 1
+    households:
+      household1:
+        members: [person1, person2]
+        state_code: WI
+  output:
+    wi_works_placement: CMC
+
+- name: Case 3, CMC with infant exactly 2 months.
+  period: 2025-01
+  input:
+    people:
+      person1:
+        age: 25
+      person2:
+        monthly_age: 2
+    households:
+      household1:
+        members: [person1, person2]
+        state_code: WI
+  output:
+    wi_works_placement: CMC
+
+- name: Case 4, CSJ with child over 2 months.
+  period: 2025-01
+  input:
+    people:
+      person1:
+        age: 25
+        # Explicit monthly_age to avoid formula calculation issues
+        monthly_age: 300
+      person2:
+        # monthly_age > 2 to exceed CMC threshold
+        monthly_age: 3
+    households:
+      household1:
+        members: [person1, person2]
+        state_code: WI
+  output:
+    wi_works_placement: CSJ
+
+- name: Case 5, ARP with pregnant person in third trimester.
+  period: 2025-01
+  input:
+    people:
+      person1:
+        age: 25
+        is_pregnant: true
+        current_pregnancy_month: 7
+    households:
+      household1:
+        members: [person1]
+        state_code: WI
+  output:
+    wi_works_placement: ARP
+
+- name: Case 6, CSJ with pregnant person not in third trimester.
+  period: 2025-01
+  input:
+    people:
+      person1:
+        age: 25
+        is_pregnant: true
+        current_pregnancy_month: 6
+    households:
+      household1:
+        members: [person1]
+        state_code: WI
+  output:
+    wi_works_placement: CSJ
+
+- name: Case 7, CMC takes priority over ARP.
+  period: 2025-01
+  input:
+    people:
+      person1:
+        age: 25
+        is_pregnant: true
+        current_pregnancy_month: 8
+      person2:
+        monthly_age: 1
+    households:
+      household1:
+        members: [person1, person2]
+        state_code: WI
+  output:
+    wi_works_placement: CMC

policyengine_us/tests/policy/baseline/gov/states/wi/dcf/works/wi_works_resources_eligible.yaml

@@ -0,0 +1,38 @@
+- name: Case 1, resources below limit.
+  period: 2025
+  input:
+    state_code: WI
+    wi_works_countable_resources: 2_000
+  output:
+    wi_works_resources_eligible: true
+
+- name: Case 2, resources at exactly limit.
+  period: 2025
+  input:
+    state_code: WI
+    wi_works_countable_resources: 2_500
+  output:
+    wi_works_resources_eligible: true
+
+- name: Case 3, resources above limit.
+  period: 2025
+  input:
+    state_code: WI
+    wi_works_countable_resources: 2_501
+  output:
+    wi_works_resources_eligible: false
+
+- name: Case 4, zero resources.
+  period: 2025
+  input:
+    state_code: WI
+    wi_works_countable_resources: 0
+  output:
+    wi_works_resources_eligible: true
+
+- name: Case 5, non-Wisconsin state.
+  period: 2025
+  input:
+    state_code: CA
+  output:
+    wi_works_resources_eligible: false

policyengine_us/tests/policy/baseline/gov/states/wv/tax/income/credits/heptc/wv_homestead_excess_property_tax_credit.yaml

@@ -41,3 +41,34 @@
     # heptc_amount = property_tax - wv_sctc - p.ghi_percentage * wv_ghi = 20000-10000-800 = 8200
   output:
     wv_homestead_excess_property_tax_credit: 0
+
+- name: WV no HEPTC credit with negative income and zero property taxes
+  absolute_error_margin: 2
+  period: 2024
+  input:
+    people:
+      person1:
+        is_tax_unit_head: true
+        age: 40
+        short_term_capital_gains: -896_056.95
+        partnership_s_corp_income: -727_887.75
+        taxable_interest_income: 0.012324943
+      person2:
+        is_tax_unit_spouse: true
+        age: 40
+        short_term_capital_gains: -896_056.95
+        partnership_s_corp_income: -727_887.75
+        taxable_interest_income: 0.012324943
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_fips: 54
+  output:
+    adjusted_gross_income: -3_000
+    wv_homestead_excess_property_tax_credit: 0

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/aca/ptc_700_fpl_cliff.yaml

@@ -0,0 +1,136 @@
+- name: Single filer at 0% FPL - zero contribution
+  period: 2026
+  reforms: policyengine_us.reforms.aca.aca_ptc_700_fpl_cliff.aca_ptc_700_fpl_cliff
+  absolute_error_margin: 0.00001
+  input:
+    gov.contrib.aca.ptc_700_fpl_cliff.in_effect: true
+    aca_magi_fraction: 0.0
+  output:
+    aca_required_contribution_percentage: 0.0
+
+- name: Single filer at 150% FPL - zero contribution
+  period: 2026
+  reforms: policyengine_us.reforms.aca.aca_ptc_700_fpl_cliff.aca_ptc_700_fpl_cliff
+  absolute_error_margin: 0.00001
+  input:
+    gov.contrib.aca.ptc_700_fpl_cliff.in_effect: true
+    aca_magi_fraction: 1.5
+  output:
+    aca_required_contribution_percentage: 0.0
+
+- name: Single filer at 200% FPL - 2% contribution
+  period: 2026
+  reforms: policyengine_us.reforms.aca.aca_ptc_700_fpl_cliff.aca_ptc_700_fpl_cliff
+  absolute_error_margin: 0.00001
+  input:
+    gov.contrib.aca.ptc_700_fpl_cliff.in_effect: true
+    aca_magi_fraction: 2.0
+  output:
+    aca_required_contribution_percentage: 0.02
+
+- name: Single filer at 250% FPL - 4% contribution
+  period: 2026
+  reforms: policyengine_us.reforms.aca.aca_ptc_700_fpl_cliff.aca_ptc_700_fpl_cliff
+  absolute_error_margin: 0.00001
+  input:
+    gov.contrib.aca.ptc_700_fpl_cliff.in_effect: true
+    aca_magi_fraction: 2.5
+  output:
+    aca_required_contribution_percentage: 0.04
+
+- name: Single filer at 300% FPL - 6% contribution
+  period: 2026
+  reforms: policyengine_us.reforms.aca.aca_ptc_700_fpl_cliff.aca_ptc_700_fpl_cliff
+  absolute_error_margin: 0.00001
+  input:
+    gov.contrib.aca.ptc_700_fpl_cliff.in_effect: true
+    aca_magi_fraction: 3.0
+  output:
+    aca_required_contribution_percentage: 0.06
+
+- name: Single filer at 400% FPL - 8.5% contribution (old cliff point)
+  period: 2026
+  reforms: policyengine_us.reforms.aca.aca_ptc_700_fpl_cliff.aca_ptc_700_fpl_cliff
+  absolute_error_margin: 0.00001
+  input:
+    gov.contrib.aca.ptc_700_fpl_cliff.in_effect: true
+    aca_magi_fraction: 4.0
+  output:
+    aca_required_contribution_percentage: 0.085
+
+- name: Single filer at 500% FPL - 8.5% contribution (flat rate)
+  period: 2026
+  reforms: policyengine_us.reforms.aca.aca_ptc_700_fpl_cliff.aca_ptc_700_fpl_cliff
+  absolute_error_margin: 0.00001
+  input:
+    gov.contrib.aca.ptc_700_fpl_cliff.in_effect: true
+    aca_magi_fraction: 5.0
+  output:
+    aca_required_contribution_percentage: 0.085
+
+- name: Single filer at 600% FPL - 8.5% contribution (flat rate continues)
+  period: 2026
+  reforms: policyengine_us.reforms.aca.aca_ptc_700_fpl_cliff.aca_ptc_700_fpl_cliff
+  absolute_error_margin: 0.00001
+  input:
+    gov.contrib.aca.ptc_700_fpl_cliff.in_effect: true
+    aca_magi_fraction: 6.0
+  output:
+    aca_required_contribution_percentage: 0.085
+
+- name: Single filer at 700% FPL - 9.25% contribution (new cliff point)
+  period: 2026
+  reforms: policyengine_us.reforms.aca.aca_ptc_700_fpl_cliff.aca_ptc_700_fpl_cliff
+  absolute_error_margin: 0.00001
+  input:
+    gov.contrib.aca.ptc_700_fpl_cliff.in_effect: true
+    aca_magi_fraction: 7.0
+  output:
+    aca_required_contribution_percentage: 0.0925
+
+- name: Single filer at 175% FPL - interpolated 1% contribution
+  period: 2026
+  reforms: policyengine_us.reforms.aca.aca_ptc_700_fpl_cliff.aca_ptc_700_fpl_cliff
+  absolute_error_margin: 0.00001
+  input:
+    gov.contrib.aca.ptc_700_fpl_cliff.in_effect: true
+    aca_magi_fraction: 1.75
+  output:
+    aca_required_contribution_percentage: 0.01
+
+- name: Single filer at 350% FPL - interpolated 7.25% contribution
+  period: 2026
+  reforms: policyengine_us.reforms.aca.aca_ptc_700_fpl_cliff.aca_ptc_700_fpl_cliff
+  absolute_error_margin: 0.00001
+  input:
+    gov.contrib.aca.ptc_700_fpl_cliff.in_effect: true
+    aca_magi_fraction: 3.5
+  output:
+    aca_required_contribution_percentage: 0.0725
+
+- name: Single filer at 650% FPL - interpolated 8.875% contribution
+  period: 2026
+  reforms: policyengine_us.reforms.aca.aca_ptc_700_fpl_cliff.aca_ptc_700_fpl_cliff
+  absolute_error_margin: 0.00001
+  input:
+    gov.contrib.aca.ptc_700_fpl_cliff.in_effect: true
+    aca_magi_fraction: 6.5
+  output:
+    # 8.5% + (9.25% - 8.5%) * 0.5 = 8.5% + 0.375% = 8.875%
+    aca_required_contribution_percentage: 0.08875
+
+- name: Baseline comparison at 400% FPL - shows elimination of cliff
+  period: 2026
+  absolute_error_margin: 0.00001
+  input:
+    aca_magi_fraction: 4.0
+  output:
+    aca_required_contribution_percentage: 0.0996
+
+- name: Baseline comparison at 500% FPL - shows new eligibility
+  period: 2026
+  absolute_error_margin: 0.00001
+  input:
+    aca_magi_fraction: 5.0
+  output:
+    aca_required_contribution_percentage: 0.0996

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