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

policyengine_us/variables/gov/states/il/hfs/mpe/il_mpe_eligible.py

@@ -0,0 +1,15 @@
+from policyengine_us.model_api import *
+
+
+class il_mpe_eligible(Variable):
+    value_type = bool
+    entity = Person
+    label = "Illinois Medicaid Presumptive Eligibility eligible"
+    definition_period = MONTH
+    reference = "https://www.law.cornell.edu/regulations/illinois/Ill-Admin-Code-tit-89-SS-120.66"
+    defined_for = StateCode.IL
+
+    def formula(person, period, parameters):
+        is_pregnant = person("is_pregnant", period.this_year)
+        income_eligible = person("il_mpe_income_eligible", period)
+        return is_pregnant & income_eligible

policyengine_us/variables/gov/states/il/hfs/smib/eligibility/il_smib_categorical_eligible.py

@@ -0,0 +1,26 @@
+from policyengine_us.model_api import *
+
+
+class il_smib_categorical_eligible(Variable):
+    value_type = bool
+    entity = Person
+    label = "Illinois SMIB categorical eligibility"
+    definition_period = MONTH
+    documentation = (
+        "Eligible for SMIB based on categorical eligibility: "
+        "receiving AABD, TANF, or SSI benefits."
+    )
+    reference = (
+        "https://www.ilga.gov/commission/jcar/admincode/089/089001200D00700R.html",
+        "https://www.dhs.state.il.us/page.aspx?item=18685",
+    )
+    defined_for = StateCode.IL
+
+    def formula(person, period, parameters):
+        # AABD recipient
+        is_aabd = person("il_aabd_eligible_person", period)
+        # TANF recipient (SPM unit level, check if person is in eligible unit)
+        is_tanf = person.spm_unit("il_tanf_eligible", period)
+        # SSI recipient
+        is_ssi = person("is_ssi_eligible", period)
+        return is_aabd | is_tanf | is_ssi

policyengine_us/variables/gov/states/il/hfs/smib/eligibility/il_smib_eligible.py

@@ -0,0 +1,28 @@
+from policyengine_us.model_api import *
+
+
+class il_smib_eligible(Variable):
+    value_type = bool
+    entity = Person
+    label = "Illinois SMIB Buy-In Program eligible"
+    definition_period = MONTH
+    documentation = (
+        "Eligible for Illinois Supplementary Medical Insurance Benefit "
+        "(SMIB) Buy-In Program. The program pays Medicare Part B premiums "
+        "for eligible individuals receiving AABD, TANF, SSI, or who qualify "
+        "as QMB/SLMB/QI under the Medicare Savings Program."
+    )
+    reference = (
+        "https://www.ilga.gov/commission/jcar/admincode/089/089001200D00700R.html",
+        "https://www.dhs.state.il.us/page.aspx?item=18685",
+    )
+    defined_for = StateCode.IL
+
+    def formula(person, period, parameters):
+        # Must be Medicare eligible (or meet other SMIB criteria)
+        is_medicare = person("is_medicare_eligible", period.this_year)
+        # Check categorical eligibility (AABD, TANF, SSI)
+        categorical_eligible = person("il_smib_categorical_eligible", period)
+        # Note: QMB/SLMB/QI eligibility will come from MSP when that PR merges
+        # For now, categorical eligibility is the primary path
+        return is_medicare & categorical_eligible

policyengine_us/variables/gov/states/il/hfs/smib/il_smib.py

@@ -0,0 +1,21 @@
+from policyengine_us.model_api import *
+
+
+class il_smib(Variable):
+    value_type = float
+    entity = SPMUnit
+    unit = USD
+    label = "Illinois SMIB Buy-In Program benefit"
+    definition_period = MONTH
+    documentation = (
+        "Illinois Supplementary Medical Insurance Benefit (SMIB) Buy-In "
+        "Program. The state pays Medicare Part B premiums for eligible "
+        "individuals receiving AABD, TANF, SSI, or who qualify under the "
+        "Medicare Savings Program (QMB, SLMB, QI)."
+    )
+    reference = (
+        "https://www.ilga.gov/commission/jcar/admincode/089/089001200D00700R.html",
+        "https://www.dhs.state.il.us/page.aspx?item=18685",
+    )
+    defined_for = StateCode.IL
+    adds = ["il_smib_person"]

policyengine_us/variables/gov/states/il/hfs/smib/il_smib_person.py

@@ -0,0 +1,24 @@
+from policyengine_us.model_api import *
+
+
+class il_smib_person(Variable):
+    value_type = float
+    entity = Person
+    unit = USD
+    label = "Illinois SMIB benefit (person)"
+    definition_period = MONTH
+    documentation = (
+        "Illinois Supplementary Medical Insurance Benefit (SMIB) Buy-In "
+        "Program benefit. The state pays the Medicare Part B premium for "
+        "eligible individuals."
+    )
+    reference = (
+        "https://www.ilga.gov/commission/jcar/admincode/089/089001200D00700R.html",
+        "https://www.dhs.state.il.us/page.aspx?item=18685",
+    )
+    defined_for = "il_smib_eligible"
+
+    def formula(person, period, parameters):
+        # SMIB pays the Part B premium
+        # base_part_b_premium is annual, convert to monthly
+        return person("base_part_b_premium", period.this_year) / MONTHS_IN_YEAR

policyengine_us/variables/gov/states/ky/tax/income/credits/family_size_credit/ky_family_size_tax_credit_rate.py

@@ -16,7 +16,7 @@ class ky_family_size_tax_credit_rate(Variable):
         income = tax_unit("ky_modified_agi", period)
         fpg = parameters(period).gov.hhs.fpg
         # This will be CONTIGUOUS_US for Kentucky.
-        state_group = tax_unit.household("state_group", period)
+        state_group = tax_unit.household("state_group_str", period)
         p1 = fpg.first_person[state_group]
         padd = fpg.additional_person[state_group]
         family_size = tax_unit("tax_unit_size", period)

policyengine_us/variables/gov/states/ma/tax/income/gross_income/ma_part_c_gross_income.py

@@ -11,4 +11,10 @@ class ma_part_c_gross_income(Variable):
     defined_for = StateCode.MA
 
     def formula(tax_unit, period, parameters):
-        return max_(0, add(tax_unit, period, ["long_term_capital_gains"]))
+        # Long-term capital gains
+        ltcg = add(tax_unit, period, ["long_term_capital_gains"])
+        # Short-term capital gains (can be negative)
+        stcg = add(tax_unit, period, ["short_term_capital_gains"])
+        # Per MA Schedule B line 22, short-term losses offset long-term gains
+        stcg_losses = min_(0, stcg)
+        return max_(0, ltcg + stcg_losses)

policyengine_us/variables/gov/states/me/tax/income/credits/dependent_exemption/me_dependent_exemption_credit_amount_person.py

@@ -8,7 +8,7 @@ class me_dependent_exemption_credit_amount_person(Variable):
     label = "Maine dependent exemption credit amount for each person"
     reference = "https://www.mainelegislature.org/legis/statutes/36/title36sec5219-SS.html"
     definition_period = YEAR
-    defined_for = "ctc_qualifying_child"
+    defined_for = "is_tax_unit_dependent"
 
     def formula(person, period, parameters):
         dependent = person("is_tax_unit_dependent", period)

policyengine_us/variables/gov/states/mi/tax/income/mi_household_resources.py

@@ -8,11 +8,42 @@ class mi_household_resources(Variable):
     unit = USD
     definition_period = YEAR
     defined_for = StateCode.MI
-    reference = "https://law.justia.com/codes/michigan/2022/chapter-206/statute-act-281-of-1967/division-281-1967-1/division-281-1967-1-9/section-206-508/"
+    reference = (
+        "https://law.justia.com/codes/michigan/2022/chapter-206/"
+        "statute-act-281-of-1967/division-281-1967-1/division-281-1967-1-9/"
+        "section-206-508/",
+        "https://www.michigan.gov/taxes/-/media/Project/Websites/taxes/"
+        "Forms/IIT/TY2024/BOOK_MI-1040CR-7.pdf",
+    )
 
     def formula(tax_unit, period, parameters):
         p = parameters(period).gov.states.mi.tax.income
-        household_resources = add(tax_unit, period, p.household_resources)
+        # Per form instructions, only certain income sources must be
+        # floored at 0 if negative. Capital gains have special loss limitation.
+        income_sources = p.household_resources
+
+        # Sources that must be floored at 0 per form instructions:
+        # "Net business income (including net farm income). If negative, enter 0"
+        # "Net royalty or rent income. If negative, enter 0"
+        floored_sources = {
+            "farm_income",
+            "self_employment_income",
+            "partnership_s_corp_income",
+            "rental_income",
+            "farm_rent_income",
+        }
+
+        # Iterate through each source, applying flooring only to
+        # sources that require it per form instructions
+        total = 0
+        for source in income_sources:
+            if source in floored_sources:
+                # Per MI-1040CR instructions: "If negative, enter 0"
+                total += max_(add(tax_unit, period, [source]), 0)
+            else:
+                # Other sources are added as-is without flooring
+                total += add(tax_unit, period, [source])
+
         health_insurance_premiums = add(
             tax_unit, period, ["health_insurance_premiums"]
         )
@@ -21,7 +52,5 @@ class mi_household_resources(Variable):
         )
         return max_(
             0,
-            household_resources
-            - health_insurance_premiums
-            - above_the_line_deductions,
+            total - health_insurance_premiums - above_the_line_deductions,
         )

policyengine_us/variables/gov/states/mo/dss/tanf/eligibility/mo_tanf_eligible.py

@@ -0,0 +1,23 @@
+from policyengine_us.model_api import *
+
+
+class mo_tanf_eligible(Variable):
+    value_type = bool
+    entity = SPMUnit
+    label = (
+        "Eligible for Missouri Temporary Assistance for Needy Families (TANF)"
+    )
+    definition_period = MONTH
+    reference = (
+        "https://www.law.cornell.edu/regulations/missouri/13-CSR-40-2-310",
+        "https://dssmanuals.mo.gov/temporary-assistance-case-management/0200-000-00/",
+    )
+    defined_for = StateCode.MO
+
+    def formula(spm_unit, period, parameters):
+        person = spm_unit.members
+        demographic = person("is_person_demographic_tanf_eligible", period)
+        has_eligible_member = spm_unit.any(demographic)
+        income_eligible = spm_unit("mo_tanf_income_eligible", period)
+        resources_eligible = spm_unit("mo_tanf_resources_eligible", period)
+        return has_eligible_member & income_eligible & resources_eligible

policyengine_us/variables/gov/states/mo/dss/tanf/eligibility/mo_tanf_gross_income_eligible.py

@@ -0,0 +1,24 @@
+from policyengine_us.model_api import *
+
+
+class mo_tanf_gross_income_eligible(Variable):
+    value_type = bool
+    entity = SPMUnit
+    label = "Missouri TANF gross income eligibility"
+    definition_period = MONTH
+    reference = (
+        "https://www.law.cornell.edu/regulations/missouri/13-CSR-40-2-310",
+        "https://dssmanuals.mo.gov/temporary-assistance-case-management/0210-010-05-185/",
+    )
+    defined_for = StateCode.MO
+
+    def formula(spm_unit, period, parameters):
+        p = parameters(period).gov.states.mo.dss.tanf
+        gross_income = add(
+            spm_unit,
+            period,
+            ["tanf_gross_earned_income", "tanf_gross_unearned_income"],
+        )
+        standard_of_need = spm_unit("mo_tanf_standard_of_need", period)
+        limit = standard_of_need * p.income_limit.rate
+        return gross_income < limit

policyengine_us/variables/gov/states/mo/dss/tanf/eligibility/mo_tanf_income_eligible.py

@@ -0,0 +1,18 @@
+from policyengine_us.model_api import *
+
+
+class mo_tanf_income_eligible(Variable):
+    value_type = bool
+    entity = SPMUnit
+    label = "Missouri TANF income eligibility (passes all three income tests)"
+    definition_period = MONTH
+    reference = (
+        "https://www.law.cornell.edu/regulations/missouri/13-CSR-40-2-310",
+    )
+    defined_for = StateCode.MO
+
+    def formula(spm_unit, period, parameters):
+        gross = spm_unit("mo_tanf_gross_income_eligible", period)
+        need = spm_unit("mo_tanf_standard_of_need_test", period)
+        pct = spm_unit("mo_tanf_percentage_of_need_test", period)
+        return gross & need & pct

policyengine_us/variables/gov/states/mo/dss/tanf/eligibility/mo_tanf_percentage_of_need_test.py

@@ -0,0 +1,20 @@
+from policyengine_us.model_api import *
+
+
+class mo_tanf_percentage_of_need_test(Variable):
+    value_type = bool
+    entity = SPMUnit
+    label = "Missouri TANF Percentage of Need test eligibility"
+    definition_period = MONTH
+    reference = (
+        "https://www.law.cornell.edu/regulations/missouri/13-CSR-40-2-310",
+        "https://dssmanuals.mo.gov/temporary-assistance-case-management/0210-010-15/",
+    )
+    defined_for = StateCode.MO
+
+    def formula(spm_unit, period, parameters):
+        p = parameters(period).gov.states.mo.dss.tanf
+        standard_of_need = spm_unit("mo_tanf_standard_of_need", period)
+        income = spm_unit("mo_tanf_countable_income", period)
+        limit = standard_of_need * p.maximum_benefit.percentage
+        return income < limit

policyengine_us/variables/gov/states/mo/dss/tanf/eligibility/mo_tanf_resources_eligible.py

@@ -0,0 +1,18 @@
+from policyengine_us.model_api import *
+
+
+class mo_tanf_resources_eligible(Variable):
+    value_type = bool
+    entity = SPMUnit
+    label = "Missouri TANF resource eligibility"
+    definition_period = MONTH
+    reference = (
+        "https://www.law.cornell.edu/regulations/missouri/13-CSR-40-2-310",
+        "https://dssmanuals.mo.gov/temporary-assistance-case-management/0200-000-00/",
+    )
+    defined_for = StateCode.MO
+
+    def formula(spm_unit, period, parameters):
+        p = parameters(period).gov.states.mo.dss.tanf.resource_limit
+        resources = spm_unit("spm_unit_cash_assets", period.this_year)
+        return resources <= p.amount

policyengine_us/variables/gov/states/mo/dss/tanf/eligibility/mo_tanf_standard_of_need_test.py

@@ -0,0 +1,17 @@
+from policyengine_us.model_api import *
+
+
+class mo_tanf_standard_of_need_test(Variable):
+    value_type = bool
+    entity = SPMUnit
+    label = "Missouri TANF Standard of Need test eligibility"
+    definition_period = MONTH
+    reference = (
+        "https://www.law.cornell.edu/regulations/missouri/13-CSR-40-2-310",
+    )
+    defined_for = StateCode.MO
+
+    def formula(spm_unit, period, parameters):
+        standard_of_need = spm_unit("mo_tanf_standard_of_need", period)
+        income = spm_unit("mo_tanf_income_for_need_test", period)
+        return income < standard_of_need

policyengine_us/variables/gov/states/mo/dss/tanf/income/deductions/mo_tanf_child_care_deduction.py

@@ -0,0 +1,24 @@
+from policyengine_us.model_api import *
+
+
+class mo_tanf_child_care_deduction(Variable):
+    value_type = float
+    entity = SPMUnit
+    label = "Missouri TANF child care cost deduction"
+    unit = USD
+    definition_period = MONTH
+    reference = (
+        "https://www.law.cornell.edu/regulations/missouri/13-CSR-40-2-120",
+        "https://dssmanuals.mo.gov/temporary-assistance-case-management/0210-015-30/",
+    )
+    defined_for = StateCode.MO
+
+    def formula(spm_unit, period, parameters):
+        p = parameters(period).gov.states.mo.dss.tanf.child_care_deduction
+        person = spm_unit.members
+        dependent = person("is_tax_unit_dependent", period)
+        age = person("age", period.this_year)
+        childcare_expenses = spm_unit("childcare_expenses", period)
+        max_deduction_per_child = p.amount.calc(age) * dependent
+        total_max_deduction = spm_unit.sum(max_deduction_per_child)
+        return min_(childcare_expenses, total_max_deduction)

policyengine_us/variables/gov/states/mo/dss/tanf/income/deductions/mo_tanf_earned_income_deductions.py

@@ -0,0 +1,36 @@
+from policyengine_us.model_api import *
+
+
+class mo_tanf_earned_income_deductions(Variable):
+    value_type = float
+    entity = SPMUnit
+    label = (
+        "Missouri TANF earned income deductions for Percentage of Need test"
+    )
+    unit = USD
+    definition_period = MONTH
+    reference = (
+        "https://www.law.cornell.edu/regulations/missouri/13-CSR-40-2-310",
+        "https://dssmanuals.mo.gov/temporary-assistance-case-management/0210-015-30/",
+    )
+    defined_for = StateCode.MO
+
+    def formula(spm_unit, period, parameters):
+        # Note: Missouri has time-limited earned income disregards ($30+1/3 for
+        # first 4 months, $30-only for next 8 months, 2/3 for up to 12 months).
+        # This simplified implementation does not model these month limits.
+        p = parameters(period).gov.states.mo.dss.tanf.earned_income_disregard
+        gross_earned = add(spm_unit, period, ["tanf_gross_earned_income"])
+        is_enrolled = spm_unit("is_tanf_enrolled", period)
+        work_expense = min_(gross_earned, p.amount)
+        child_care = spm_unit("mo_tanf_child_care_deduction", period)
+        after_work_expense = max_(gross_earned - p.amount, 0)
+        two_thirds = after_work_expense * p.two_thirds_disregard.percentage
+        thirty_one_third = where(
+            gross_earned > 0,
+            p.thirty_plus_one_third.flat_amount
+            + after_work_expense * p.thirty_plus_one_third.percentage,
+            0,
+        )
+        earned_disregard = where(is_enrolled, two_thirds, thirty_one_third)
+        return work_expense + earned_disregard + child_care

policyengine_us/variables/gov/states/mo/dss/tanf/income/mo_tanf_countable_income.py

@@ -0,0 +1,21 @@
+from policyengine_us.model_api import *
+
+
+class mo_tanf_countable_income(Variable):
+    value_type = float
+    entity = SPMUnit
+    label = "Missouri TANF countable income after all disregards for Percentage of Need test"
+    unit = USD
+    definition_period = MONTH
+    reference = (
+        "https://www.law.cornell.edu/regulations/missouri/13-CSR-40-2-310",
+        "https://dssmanuals.mo.gov/temporary-assistance-case-management/0210-010-15/",
+    )
+    defined_for = StateCode.MO
+
+    def formula(spm_unit, period, parameters):
+        gross_earned = add(spm_unit, period, ["tanf_gross_earned_income"])
+        gross_unearned = add(spm_unit, period, ["tanf_gross_unearned_income"])
+        deductions = spm_unit("mo_tanf_earned_income_deductions", period)
+        countable_earned = max_(gross_earned - deductions, 0)
+        return countable_earned + gross_unearned

policyengine_us/variables/gov/states/mo/dss/tanf/income/mo_tanf_income_for_need_test.py

@@ -0,0 +1,23 @@
+from policyengine_us.model_api import *
+
+
+class mo_tanf_income_for_need_test(Variable):
+    value_type = float
+    entity = SPMUnit
+    label = "Missouri TANF income for Standard of Need test"
+    unit = USD
+    definition_period = MONTH
+    reference = (
+        "https://www.law.cornell.edu/regulations/missouri/13-CSR-40-2-310",
+        "https://dssmanuals.mo.gov/temporary-assistance-case-management/0210-010-10/",
+    )
+    defined_for = StateCode.MO
+
+    def formula(spm_unit, period, parameters):
+        p = parameters(period).gov.states.mo.dss.tanf.earned_income_disregard
+        gross_earned = add(spm_unit, period, ["tanf_gross_earned_income"])
+        gross_unearned = add(spm_unit, period, ["tanf_gross_unearned_income"])
+        work_expense = min_(gross_earned, p.amount)
+        child_care = spm_unit("mo_tanf_child_care_deduction", period)
+        countable_earned = max_(gross_earned - work_expense - child_care, 0)
+        return countable_earned + gross_unearned

policyengine_us/variables/gov/states/mo/dss/tanf/mo_tanf.py

@@ -0,0 +1,21 @@
+from policyengine_us.model_api import *
+
+
+class mo_tanf(Variable):
+    value_type = float
+    entity = SPMUnit
+    label = "Missouri Temporary Assistance for Needy Families (TANF)"
+    unit = USD
+    definition_period = MONTH
+    reference = (
+        "https://www.law.cornell.edu/regulations/missouri/13-CSR-40-2-310",
+        "https://dssmanuals.mo.gov/temporary-assistance-case-management/0210-010-15/",
+    )
+    defined_for = "mo_tanf_eligible"
+
+    def formula(spm_unit, period, parameters):
+        maximum_benefit = spm_unit("mo_tanf_maximum_benefit", period)
+        countable_income = spm_unit("mo_tanf_countable_income", period)
+        benefit = max_(maximum_benefit - countable_income, 0)
+        p = parameters(period).gov.states.mo.dss.tanf
+        return where(benefit >= p.minimum_payment, benefit, 0)

policyengine_us/variables/gov/states/mo/dss/tanf/mo_tanf_maximum_benefit.py

@@ -0,0 +1,19 @@
+from policyengine_us.model_api import *
+
+
+class mo_tanf_maximum_benefit(Variable):
+    value_type = float
+    entity = SPMUnit
+    label = "Missouri TANF maximum benefit amount"
+    unit = USD
+    definition_period = MONTH
+    reference = (
+        "https://www.law.cornell.edu/regulations/missouri/13-CSR-40-2-310",
+        "https://dssmanuals.mo.gov/temporary-assistance-case-management/0210-010-15/",
+    )
+    defined_for = StateCode.MO
+
+    def formula(spm_unit, period, parameters):
+        p = parameters(period).gov.states.mo.dss.tanf
+        standard_of_need = spm_unit("mo_tanf_standard_of_need", period)
+        return standard_of_need * p.maximum_benefit.percentage

policyengine_us/variables/gov/states/mo/dss/tanf/mo_tanf_standard_of_need.py

@@ -0,0 +1,23 @@
+from policyengine_us.model_api import *
+
+
+class mo_tanf_standard_of_need(Variable):
+    value_type = float
+    entity = SPMUnit
+    label = "Missouri TANF Standard of Need amount"
+    unit = USD
+    definition_period = MONTH
+    reference = (
+        "https://www.law.cornell.edu/regulations/missouri/13-CSR-40-2-120",
+        "https://dssmanuals.mo.gov/temporary-assistance-case-management/0210-010-05-185/",
+    )
+    defined_for = StateCode.MO
+
+    def formula(spm_unit, period, parameters):
+        p = parameters(period).gov.states.mo.dss.tanf.standard_of_need
+        size = spm_unit("spm_unit_size", period)
+        table_size = min_(size, p.base_table_max_size)
+        base_amount = p.amount[table_size]
+        additional_persons = max_(size - p.base_table_max_size, 0)
+        additional = additional_persons * p.additional_person_increment
+        return base_amount + additional

policyengine_us/variables/gov/states/mt/tax/income/capital_gains/mt_capital_gains_tax_indiv.py

@@ -15,6 +15,7 @@ class mt_capital_gains_tax_indiv(Variable):
         # the tax for capital gains comes into effect after 2024
         if p.in_effect:
             capital_gains = person("long_term_capital_gains", period)
+            # No tax on zero or negative capital gains
             filing_status = person.tax_unit(
                 "state_filing_status_if_married_filing_separately_on_same_return",
                 period,
@@ -67,6 +68,7 @@ class mt_capital_gains_tax_indiv(Variable):
                 capital_gains_above_threshold * higher_rate
             )
 
-            return lower_capital_gains_tax + higher_capital_gains_tax
+            return max_(lower_capital_gains_tax + higher_capital_gains_tax, 0)
+            # Only apply tax if capital gains are positive
 
         return 0

policyengine_us/variables/gov/states/mt/tax/income/capital_gains/mt_capital_gains_tax_joint.py

@@ -20,6 +20,7 @@ class mt_capital_gains_tax_joint(Variable):
             taxable_income = person("mt_taxable_income_joint", period)
             # Line 2
             capital_gains = person("long_term_capital_gains", period)
+            # No tax on zero or negative capital gains
             # Line 3
             lesser_of_cg_and_taxable_income = min_(
                 capital_gains, taxable_income
@@ -86,6 +87,7 @@ class mt_capital_gains_tax_joint(Variable):
             # Line 10
             higher_capital_gains_tax = income_above_threshold * higher_rate
             # Line 11
-            return lower_capital_gains_tax + higher_capital_gains_tax
+            return max_(lower_capital_gains_tax + higher_capital_gains_tax, 0)
+            # Only apply tax if capital gains are positive
 
         return 0

policyengine_us/variables/gov/states/mt/tax/income/tax_calculation/mt_regular_income_tax_indiv.py

@@ -18,6 +18,9 @@ class mt_regular_income_tax_indiv(Variable):
         )
         if p.capital_gains.in_effect:
             capital_gains = person("long_term_capital_gains", period)
+            # Only subtract positive capital gains (they're taxed separately)
+            # Negative capital gains should not create phantom taxable income
+            capital_gains = max_(capital_gains, 0)
             taxable_income = max_(taxable_income - capital_gains, 0)
         status = filing_status.possible_values
         return select(

policyengine_us/variables/gov/states/mt/tax/income/tax_calculation/mt_regular_income_tax_joint.py

@@ -17,6 +17,9 @@ class mt_regular_income_tax_joint(Variable):
 
         if p.capital_gains.in_effect:
             capital_gains = add(tax_unit, period, ["long_term_capital_gains"])
+            # Only subtract positive capital gains (they're taxed separately)
+            # Negative capital gains should not create phantom taxable income
+            capital_gains = max_(capital_gains, 0)
             taxable_income = max_(taxable_income - capital_gains, 0)
         return select(
             [

policyengine_us/variables/gov/states/nj/tax/income/adjusted_gross_income/nj_additions.py

@@ -4,9 +4,14 @@ from policyengine_us.model_api import *
 class nj_additions(Variable):
     value_type = float
     entity = Person
-    label = "New Jersey additions to federal AGI by person"
+    label = "New Jersey additions to gross income"
     unit = USD
-    documentation = "Additions to federal AGI to get NJ total income."
+    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."
     definition_period = YEAR
-    reference = "https://law.justia.com/codes/new-jersey/2022/title-54/section-54-8a-36/"
+    reference = (
+        "https://law.justia.com/codes/new-jersey/title-54a/section-54a-5-1/",
+        "https://www.nj.gov/treasury/taxation/pdf/current/1040.pdf",  # Lines 28-38
+    )
     defined_for = StateCode.NJ
+
+    adds = "gov.states.nj.tax.income.additions"

policyengine_us/variables/gov/states/nj/tax/income/adjusted_gross_income/nj_gross_income.py

@@ -0,0 +1,17 @@
+from policyengine_us.model_api import *
+
+
+class nj_gross_income(Variable):
+    value_type = float
+    entity = Person
+    label = "New Jersey gross income"
+    unit = USD
+    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."
+    definition_period = YEAR
+    reference = (
+        "https://law.justia.com/codes/new-jersey/title-54a/section-54a-5-1/",
+        "https://www.nj.gov/treasury/taxation/pdf/current/1040.pdf",  # Lines 15-27
+    )
+    defined_for = StateCode.NJ
+
+    adds = "gov.states.nj.tax.income.gross_income_sources"

policyengine_us/variables/gov/states/nj/tax/income/adjusted_gross_income/nj_total_income.py

@@ -4,14 +4,20 @@ from policyengine_us.model_api import *
 class nj_total_income(Variable):
     value_type = float
     entity = Person
-    label = "New Jersey total income by person"
+    label = "New Jersey total income"
     unit = USD
+    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."
     definition_period = YEAR
-    reference = "https://law.justia.com/codes/new-jersey/2022/title-54/section-54-8a-36/"
+    reference = (
+        "https://law.justia.com/codes/new-jersey/title-54a/section-54a-5-1/",
+        "https://www.nj.gov/treasury/taxation/pdf/current/1040.pdf",
+    )
     defined_for = StateCode.NJ
 
     def formula(person, period, parameters):
-        agi = person("adjusted_gross_income_person", period)
-        nj_additions = person("nj_additions", period)
-        nj_subtractions = person("nj_agi_subtractions", period)
-        return max_(0, agi + nj_additions - nj_subtractions)
+        # NJ Total Income = Gross Income + Additions - Subtractions
+        # Per NJ Statute 54A:5-1 and Form NJ-1040
+        gross_income = person("nj_gross_income", period)
+        additions = person("nj_additions", period)
+        subtractions = person("nj_agi_subtractions", period)
+        return max_(0, gross_income + additions - subtractions)