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

policyengine_us/parameters/gov/states/ut/tax/income/credits/at_home_parent/max_agi.yaml

@@ -14,5 +14,9 @@ metadata:
       href: https://tax.utah.gov/forms/2022/tc-40inst.pdf#page=23
     - title: 2023 Utah Indivdual Income Tax Form, Part 4, (01)
       href: https://tax.utah.gov/forms/2023/tc-40inst.pdf#page=25
-    - title: Current Utah Indivdual Income Tax Form # last viewed on 2025-05-27
-      href: https://tax.utah.gov/forms/2023/tc-40inst.pdf#page=25
+    - title: Current Utah Individual Income Tax Form # last viewed on 2025-12-08
+      href: https://tax.utah.gov/forms/current/tc-40inst.pdf#page=25
+    - title: Utah At-Home Parent Credit
+      href: https://incometax.utah.gov/credits/at-home-parent
+    - title: 2025 Utah TC-40 Instructions, At-Home Parent Credit
+      href: https://tax.utah.gov/forms/drafts/tc-40inst.pdf#page=25

policyengine_us/parameters/gov/states/ut/tax/income/credits/at_home_parent/max_child_age.yaml

@@ -13,5 +13,9 @@ metadata:
       href: https://tax.utah.gov/forms/2022/tc-40inst.pdf#page=23
     - title: 2023 Utah Indivdual Income Tax Form, Part 4, (01)
       href: https://tax.utah.gov/forms/2023/tc-40inst.pdf#page=25
-    - title: Current Utah Indivdual Income Tax Form # last viewed on 2025-05-27
-      href: https://tax.utah.gov/forms/2023/tc-40inst.pdf#page=25
+    - title: Current Utah Individual Income Tax Form # last viewed on 2025-12-08
+      href: https://tax.utah.gov/forms/current/tc-40inst.pdf#page=25
+    - title: Utah At-Home Parent Credit
+      href: https://incometax.utah.gov/credits/at-home-parent
+    - title: 2025 Utah TC-40 Instructions, At-Home Parent Credit
+      href: https://tax.utah.gov/forms/drafts/tc-40inst.pdf#page=25

policyengine_us/parameters/gov/states/ut/tax/income/credits/at_home_parent/parent_max_earnings.yaml

@@ -14,5 +14,9 @@ metadata:
       href: https://tax.utah.gov/forms/2022/tc-40inst.pdf#page=23
     - title: 2023 Utah Indivdual Income Tax Form, Part 4, (01)
       href: https://tax.utah.gov/forms/2023/tc-40inst.pdf#page=25
-    - title: Current Utah Indivdual Income Tax Form # last viewed on 2025-05-27
-      href: https://tax.utah.gov/forms/2023/tc-40inst.pdf#page=25
+    - title: Current Utah Individual Income Tax Form # last viewed on 2025-12-08
+      href: https://tax.utah.gov/forms/current/tc-40inst.pdf#page=25
+    - title: Utah At-Home Parent Credit
+      href: https://incometax.utah.gov/credits/at-home-parent
+    - title: 2025 Utah TC-40 Instructions, At-Home Parent Credit
+      href: https://tax.utah.gov/forms/drafts/tc-40inst.pdf#page=25

policyengine_us/parameters/gov/states/ut/tax/income/credits/ctc/amount.yaml

@@ -12,3 +12,7 @@ metadata:
       href: https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1047.html?v=C59-10-S1047_2025010120240501
     - title: Utah Code §59-10-1047 (4) # Current version; last viewed on 2025-02-07
       href: https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1047.html
+    - title: Utah Child Tax Credit
+      href: https://incometax.utah.gov/credits/child-tax-credit
+    - title: 2025 Utah TC-40 Instructions, Child Tax Credit Worksheet
+      href: https://tax.utah.gov/forms/drafts/tc-40inst.pdf#page=24

policyengine_us/parameters/gov/states/ut/tax/income/credits/ctc/child_age_threshold.yaml

@@ -17,6 +17,10 @@ metadata:
       href: https://le.utah.gov/~2025/bills/static/HB0106.html
     - title: House Bill 106 (Bill Text)
       href: https://le.utah.gov/Session/2025/bills/enrolled/HB0106.pdf#page=6
+    - title: Utah Child Tax Credit
+      href: https://incometax.utah.gov/credits/child-tax-credit
+    - title: 2025 Utah TC-40 Instructions, Child Tax Credit Worksheet
+      href: https://tax.utah.gov/forms/drafts/tc-40inst.pdf#page=24
 
 brackets:
   - threshold:

policyengine_us/parameters/gov/states/ut/tax/income/credits/ctc/reduction/rate.yaml

@@ -12,3 +12,7 @@ metadata:
       href: https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1047.html?v=C59-10-S1047_2025010120240501
     - title: Utah Code §59-10-1047 (4) # Current version; last viewed on 2025-02-07
       href: https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1047.html
+    - title: Utah Child Tax Credit
+      href: https://incometax.utah.gov/credits/child-tax-credit
+    - title: 2025 Utah TC-40 Instructions, Child Tax Credit Worksheet
+      href: https://tax.utah.gov/forms/drafts/tc-40inst.pdf#page=24

policyengine_us/parameters/gov/states/ut/tax/income/credits/ctc/reduction/start.yaml

@@ -13,6 +13,10 @@ metadata:
       href: https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1047.html?v=C59-10-S1047_2025010120240501
     - title: Utah Code §59-10-1047 (4) # Current version; last viewed on 2025-02-07
       href: https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1047.html
+    - title: Utah Child Tax Credit
+      href: https://incometax.utah.gov/credits/child-tax-credit
+    - title: 2025 Utah TC-40 Instructions, Child Tax Credit Worksheet
+      href: https://tax.utah.gov/forms/drafts/tc-40inst.pdf#page=24
 
 SINGLE:
   2024-01-01: 43_000

policyengine_us/parameters/gov/states/ut/tax/income/credits/earned_income/rate.yaml

@@ -19,3 +19,7 @@ metadata:
       href: https://tax.utah.gov/forms/2023/tc-40inst.pdf#page=23
     - title: Utah Form TC-40A Supplemental Schedule Instructions (Current) # last viewed on 2025-02-07
       href: https://tax.utah.gov/forms/current/tc-40inst.pdf#page=24
+    - title: Utah Earned Income Tax Credit
+      href: https://incometax.utah.gov/credits/earned-income
+    - title: 2025 Utah TC-40 Instructions, Earned Income Tax Credit Worksheet
+      href: https://tax.utah.gov/forms/drafts/tc-40inst.pdf#page=24

policyengine_us/parameters/gov/states/ut/tax/income/credits/military_retirement/rate.yaml

@@ -0,0 +1,26 @@
+description: Utah military retirement credit rate applied to taxable military retirement pay.
+values:
+  2021-01-01: 0.0495
+  2022-01-01: 0.0485
+  2023-01-01: 0.0465
+  2024-01-01: 0.0455
+  2025-01-01: 0.045
+metadata:
+  unit: /1
+  period: year
+  label: Utah military retirement credit rate
+  reference:
+    - title: Utah Code §59-10-1043
+      href: https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1043.html
+    - title: Utah Military Retirement Credit
+      href: https://incometax.utah.gov/credits/military-retirement
+    - title: 2021 Utah TC-40 Instructions, Military Retirement Credit Worksheet
+      href: https://tax.utah.gov/forms/2021/tc-40inst.pdf#page=22
+    - title: 2022 Utah TC-40 Instructions, Military Retirement Credit Worksheet
+      href: https://tax.utah.gov/forms/2022/tc-40inst.pdf#page=22
+    - title: 2023 Utah TC-40 Instructions, Military Retirement Credit Worksheet
+      href: https://tax.utah.gov/forms/2023/tc-40inst.pdf#page=23
+    - title: 2024 Utah TC-40 Instructions, Military Retirement Credit Worksheet
+      href: https://tax.utah.gov/forms/current/tc-40inst.pdf#page=23
+    - title: 2025 Utah TC-40 Instructions, Military Retirement Credit Worksheet
+      href: https://tax.utah.gov/forms/drafts/tc-40inst.pdf#page=23

policyengine_us/parameters/gov/states/ut/tax/income/credits/non_refundable.yaml

@@ -16,6 +16,10 @@ metadata:
       href: https://tax.utah.gov/forms/2023/tc-40inst.pdf#page=11
     - title: Current Utah TC-40 Utah Individual Income Tax Form Instruction, Line 24, 26 # last viewed on 2025-02-07
       href: https://tax.utah.gov/forms/current/tc-40inst.pdf#page=11
+    - title: Utah Credits Index
+      href: https://incometax.utah.gov/credits
+    - title: 2025 Utah TC-40 Instructions, Line 24, 26
+      href: https://tax.utah.gov/forms/drafts/tc-40inst.pdf#page=11
 values:
 # Check whether the following lists are a proper subset of the given tax year's list of nonrefundable credits,
 # i.e., check if the existing credits we model have been repealed:
@@ -36,3 +40,4 @@ values:
   - ut_ss_benefits_credit
   - ut_at_home_parent_credit
   - ut_ctc
+  - ut_military_retirement_credit

policyengine_us/parameters/gov/states/ut/tax/income/credits/retirement/birth_year.yaml

@@ -16,3 +16,7 @@ metadata:
       href: https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1019.html
     - title: Utah Form TC-40 (Current) # last viewed on 2025-02-07
       href: https://tax.utah.gov/forms/current/tc-40inst.pdf#page=21
+    - title: Utah Retirement Credit
+      href: https://incometax.utah.gov/credits/retirement-credit
+    - title: 2025 Utah TC-40 Instructions, Retirement Credit Worksheet
+      href: https://tax.utah.gov/forms/drafts/tc-40inst.pdf#page=21

policyengine_us/parameters/gov/states/ut/tax/income/credits/retirement/max.yaml

@@ -16,3 +16,7 @@ metadata:
       href: https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1019.html
     - title: Utah Form TC-40 (Current) # last viewed on 2025-02-07
       href: https://tax.utah.gov/forms/current/tc-40inst.pdf#page=21
+    - title: Utah Retirement Credit
+      href: https://incometax.utah.gov/credits/retirement-credit
+    - title: 2025 Utah TC-40 Instructions, Retirement Credit Worksheet
+      href: https://tax.utah.gov/forms/drafts/tc-40inst.pdf#page=21

policyengine_us/parameters/gov/states/ut/tax/income/credits/retirement/phase_out/rate.yaml

@@ -16,3 +16,7 @@ metadata:
       href: https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1019.html
     - title: Utah Form TC-40 (Current) # last viewed on 2025-02-07
       href: https://tax.utah.gov/forms/current/tc-40inst.pdf#page=21
+    - title: Utah Retirement Credit
+      href: https://incometax.utah.gov/credits/retirement-credit
+    - title: 2025 Utah TC-40 Instructions, Retirement Credit Worksheet
+      href: https://tax.utah.gov/forms/drafts/tc-40inst.pdf#page=21

policyengine_us/parameters/gov/states/ut/tax/income/credits/retirement/phase_out/threshold.yaml

@@ -24,3 +24,7 @@ metadata:
       href: https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1019.html
     - title: Utah Form TC-40 (Current) # last viewed on 2025-02-07
       href: https://tax.utah.gov/forms/current/tc-40inst.pdf#page=21
+    - title: Utah Retirement Credit
+      href: https://incometax.utah.gov/credits/retirement-credit
+    - title: 2025 Utah TC-40 Instructions, Retirement Credit Worksheet
+      href: https://tax.utah.gov/forms/drafts/tc-40inst.pdf#page=21

policyengine_us/parameters/gov/states/ut/tax/income/credits/ss_benefits/phase_out/rate.yaml

@@ -16,3 +16,7 @@ metadata:
       href: https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1042.html
     - title: Utah Form TC-40A (Current) Part 3 (AH)
       href: https://tax.utah.gov/forms/current/tc-40inst.pdf#page=23
+    - title: Utah Social Security Benefits Credit
+      href: https://incometax.utah.gov/credits/ss-benefits
+    - title: 2025 Utah TC-40 Instructions, Social Security Benefits Credit Worksheet
+      href: https://tax.utah.gov/forms/drafts/tc-40inst.pdf#page=23

policyengine_us/parameters/gov/states/ut/tax/income/credits/ss_benefits/phase_out/threshold.yaml

@@ -45,3 +45,7 @@ metadata:
       href: https://le.utah.gov/~2025/bills/static/SB0071.html
     - title: Senate Bill 71 (Bill Text)
       href: https://le.utah.gov/Session/2025/bills/enrolled/SB0071.pdf#page=2
+    - title: Utah Social Security Benefits Credit
+      href: https://incometax.utah.gov/credits/ss-benefits
+    - title: 2025 Utah TC-40 Instructions, Social Security Benefits Credit Worksheet
+      href: https://tax.utah.gov/forms/drafts/tc-40inst.pdf#page=23

policyengine_us/parameters/gov/states/ut/tax/income/credits/taxpayer/in_effect.yaml

@@ -17,3 +17,5 @@ metadata:
       href: https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1018.html
     - title: Current TC-40 Utah Individual Income Tax Form (Line 2) # last viewed 2025-02-07
       href: https://tax.utah.gov/forms/current/tc-40inst.pdf#page=9
+    - title: 2025 Utah TC-40 Instructions, Taxpayer Tax Credit
+      href: https://tax.utah.gov/forms/drafts/tc-40inst.pdf#page=9

policyengine_us/parameters/gov/states/ut/tax/income/credits/taxpayer/personal_exemption.yaml

@@ -4,6 +4,7 @@ values:
   2022-01-01: 1_802
   2023-01-01: 1_941
   2024-01-01: 2_046
+  2025-01-01: 2_111
 metadata:
   unit: currency-USD
   uprating: gov.irs.uprating
@@ -24,3 +25,7 @@ metadata:
       href: https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1018.html?v=C59-10-S1018_2023050320230503
     - title: Utah Code §59-10-1018 (1)(g) # Current tax code; last viewed 2025-02-07
       href: https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1018.html
+    - title: Utah Taxpayer Tax Credit
+      href: https://incometax.utah.gov/credits/taxpayer-tax-credit
+    - title: 2025 Utah TC-40 Instructions, Taxpayer Tax Credit
+      href: https://tax.utah.gov/forms/drafts/tc-40inst.pdf#page=10

policyengine_us/parameters/gov/states/ut/tax/income/credits/taxpayer/phase_out/rate.yaml

@@ -15,4 +15,8 @@ metadata:
     - title: Utah Code §59-10-1018 (4) # Current tax code; last viewed 2025-02-07
       href: https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1018.html
     - title: Current TC-40 Utah Individual Income Tax Form (Line 19)
-      href: https://tax.utah.gov/forms/current/tc-40inst.pdf
+      href: https://tax.utah.gov/forms/current/tc-40inst.pdf#page=10
+    - title: Utah Taxpayer Tax Credit
+      href: https://incometax.utah.gov/credits/taxpayer-tax-credit
+    - title: 2025 Utah TC-40 Instructions, Taxpayer Tax Credit
+      href: https://tax.utah.gov/forms/drafts/tc-40inst.pdf#page=10

policyengine_us/parameters/gov/states/ut/tax/income/credits/taxpayer/phase_out/threshold.yaml

@@ -4,26 +4,31 @@ SINGLE:
   2022-01-01: 15_548
   2023-01-01: 16_742
   2024-01-01: 17_652
+  2025-01-01: 18_213
 JOINT:
   2021-01-01: 30_190
   2022-01-01: 31_096
   2023-01-01: 33_484
   2024-01-01: 35_304
+  2025-01-01: 36_426
 HEAD_OF_HOUSEHOLD:
   2021-01-01: 22_643
   2022-01-01: 23_322
   2023-01-01: 25_114
   2024-01-01: 26_478
+  2025-01-01: 27_320
 SEPARATE:
   2021-01-01: 15_095
   2022-01-01: 15_548
   2023-01-01: 16_742
   2024-01-01: 17_652
+  2025-01-01: 18_213
 SURVIVING_SPOUSE:
   2021-01-01: 30_190
   2022-01-01: 31_096
   2023-01-01: 33_484
   2024-01-01: 35_304
+  2025-01-01: 36_426
 metadata:
   unit: currency-USD
   uprating: gov.irs.uprating
@@ -47,3 +52,7 @@ metadata:
       href: https://tax.utah.gov/forms/2023/tc-40inst.pdf#page=10
     - title: Current TC-40 Utah Individual Income Tax Form (Line 17) # last viewed 2025-02-07
       href: https://tax.utah.gov/forms/current/tc-40inst.pdf#page=10
+    - title: Utah Taxpayer Tax Credit
+      href: https://incometax.utah.gov/credits/taxpayer-tax-credit
+    - title: 2025 Utah TC-40 Instructions, Taxpayer Tax Credit
+      href: https://tax.utah.gov/forms/drafts/tc-40inst.pdf#page=10

policyengine_us/parameters/gov/states/ut/tax/income/credits/taxpayer/rate.yaml

@@ -16,3 +16,7 @@ metadata:
       href: https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1018.html
     - title: Utah Form TC-40 (Current) (Line 11) # last viewed 2025-02-07
       href: https://tax.utah.gov/forms/current/tc-40inst.pdf#page=10
+    - title: Utah Taxpayer Tax Credit
+      href: https://incometax.utah.gov/credits/taxpayer-tax-credit
+    - title: 2025 Utah TC-40 Instructions, Taxpayer Tax Credit
+      href: https://tax.utah.gov/forms/drafts/tc-40inst.pdf#page=10

policyengine_us/parameters/gov/states/ut/tax/income/rate.yaml

@@ -27,3 +27,6 @@ metadata:
       href: https://le.utah.gov/~2025/bills/static/HB0106.html
     - title: House Bill 106 (Bill Text)
       href: https://le.utah.gov/Session/2025/bills/enrolled/HB0106.pdf#page=4
+    - title: 2025 Utah TC-40 Instructions
+      href: https://tax.utah.gov/forms/drafts/tc-40inst.pdf#page=10
+

policyengine_us/parameters/gov/states/wi/dcf/README.md

@@ -0,0 +1 @@
+# Department of Children and Families

policyengine_us/parameters/gov/states/wi/dcf/works/README.md

@@ -0,0 +1 @@
+# Wisconsin Works (W-2)

policyengine_us/parameters/gov/states/wi/dcf/works/asset/limit.yaml

@@ -0,0 +1,16 @@
+description: Wisconsin limits countable resources to this amount under the Wisconsin Works program.
+
+values:
+  2025-01-01: 2_500
+
+metadata:
+  unit: currency-USD
+  period: year
+  label: Wisconsin Works asset limit
+  reference:
+    - title: W-2 Manual 3.3.4 - Counting Assets
+      href: https://dcf.wisconsin.gov/manuals/w-2-manual/Production/03/03.3.4_COUNTING_ASSETS.htm
+    - title: Wisconsin Administrative Code DCF 101.09(3)(b)
+      href: https://docs.legis.wisconsin.gov/code/admin_code/dcf/101_199/101/09/3/b
+    - title: Wisconsin Statutes 49.145(2)(d)
+      href: https://docs.legis.wisconsin.gov/statutes/statutes/49/iii/145/2/d

policyengine_us/parameters/gov/states/wi/dcf/works/asset/vehicle_exclusion.yaml

@@ -0,0 +1,14 @@
+description: Wisconsin excludes this amount of vehicle equity from countable resources under the Wisconsin Works program.
+
+values:
+  2025-01-01: 10_000
+
+metadata:
+  unit: currency-USD
+  period: year
+  label: Wisconsin Works vehicle exclusion
+  reference:
+    - title: W-2 Manual 3.3.4 - Counting Assets
+      href: https://dcf.wisconsin.gov/manuals/w-2-manual/Production/03/03.3.4_COUNTING_ASSETS.htm
+    - title: Wisconsin Administrative Code DCF 101.09(3)(b)
+      href: https://docs.legis.wisconsin.gov/code/admin_code/dcf/101_199/101/09/3/b

policyengine_us/parameters/gov/states/wi/dcf/works/income_limit/rate.yaml

@@ -0,0 +1,16 @@
+description: Wisconsin limits gross income to this share of the federal poverty guideline under the Wisconsin Works program.
+
+values:
+  2025-01-01: 1.15
+
+metadata:
+  unit: /1
+  period: year
+  label: Wisconsin Works income limit FPL rate
+  reference:
+    - title: W-2 Manual 3.2.1 - 115 Percent Gross Income Test
+      href: https://dcf.wisconsin.gov/manuals/w-2-manual/Production/03/03.2.1_115_Percent_Gross_Income_Test.htm
+    - title: Wisconsin Administrative Code DCF 101.09(3)(a)
+      href: https://docs.legis.wisconsin.gov/code/admin_code/dcf/101_199/101/09/3/a
+    - title: Wisconsin Statutes 49.145(2)(a)
+      href: https://docs.legis.wisconsin.gov/statutes/statutes/49/iii/145/2/a

policyengine_us/parameters/gov/states/wi/dcf/works/placement/amount.yaml

@@ -0,0 +1,30 @@
+description: Wisconsin provides this amount as the monthly payment under the Wisconsin Works program.
+
+metadata:
+  unit: currency-USD
+  period: month
+  label: Wisconsin Works payment amount
+  breakdown:
+    - wi_works_placement
+  reference:
+    - title: Wisconsin Statutes 49.148(1)(b)
+      href: https://docs.legis.wisconsin.gov/statutes/statutes/49/iii/148/1/b
+    - title: W-2 Manual 7.4.1 - Community Service Jobs
+      href: https://dcf.wisconsin.gov/manuals/w-2-manual/Production/07/7.4.1_Community_Service_Jobs_(CSJ).htm
+    - title: Wisconsin Administrative Code DCF 101.18(2)
+      href: https://docs.legis.wisconsin.gov/code/admin_code/dcf/101_199/101/18/2
+
+CSJ:
+  2013-01-01: 653
+
+W2_TRANSITION:
+  2013-01-01: 608
+
+CMC:
+  2013-01-01: 673
+
+ARP:
+  2013-01-01: 673
+
+NONE:
+  2013-01-01: 0

policyengine_us/parameters/gov/states/wi/dcf/works/placement/arp_pregnancy_month_threshold.yaml

@@ -0,0 +1,14 @@
+description: Wisconsin limits the At Risk Pregnancy placement to pregnant individuals at or above this pregnancy month under the Wisconsin Works program.
+
+values:
+  2025-01-01: 7
+
+metadata:
+  unit: month
+  period: month
+  label: Wisconsin Works ARP pregnancy month threshold
+  reference:
+    - title: Wisconsin Statutes 49.148(1m)(a)2
+      href: https://docs.legis.wisconsin.gov/statutes/statutes/49/iii/148
+    - title: W-2 Manual 7.4.4 - At Risk Pregnancy
+      href: https://dcf.wisconsin.gov/manuals/w-2-manual/Production/07/7.4.4_At_Risk_Pregnancy.htm

policyengine_us/parameters/gov/states/wi/dcf/works/placement/cmc_infant_age_limit.yaml

@@ -0,0 +1,15 @@
+description: Wisconsin limits the Custodial Parent of Infant placement to parents with children at or below this age in months under the Wisconsin Works program.
+
+values:
+  2025-01-01: 2
+
+metadata:
+  unit: month
+  period: month
+  label: Wisconsin Works CMC infant age limit
+  reference:
+    # Wisconsin statute specifies 8 weeks; 2 months is an approximation.
+    - title: Wisconsin Statutes 49.148(1m)(a)1
+      href: https://docs.legis.wisconsin.gov/statutes/statutes/49/iii/148
+    - title: W-2 Manual 7.4.5 - Custodial Parent of an Infant
+      href: https://dcf.wisconsin.gov/manuals/w-2-manual/Production/07/7.4.5_Custodial_Parent_of_an_Infant_CMC_.htm

policyengine_us/reforms/aca/__init__.py

@@ -4,3 +4,6 @@ from policyengine_us.reforms.aca.aca_ptc_additional_bracket import (
 from policyengine_us.reforms.aca.aca_ptc_simplified_bracket import (
     create_aca_ptc_simplified_bracket_reform,
 )
+from policyengine_us.reforms.aca.aca_ptc_700_fpl_cliff import (
+    create_aca_ptc_700_fpl_cliff_reform,
+)

policyengine_us/reforms/aca/aca_ptc_700_fpl_cliff.py

@@ -0,0 +1,125 @@
+from policyengine_us.model_api import *
+from policyengine_core.periods import period as period_
+
+
+def create_aca_ptc_700_fpl_cliff() -> Reform:
+    class aca_required_contribution_percentage(Variable):
+        """
+        ACA required contribution percentage with amended rate schedule extended to 700% FPL.
+
+        This reform extends ACA premium subsidies to 700% FPL with the following
+        amended contribution schedule:
+
+        Under this reform:
+        - 0-150% FPL: 0% contribution
+        - 150-200% FPL: 0-2% contribution
+        - 200-250% FPL: 2-4% contribution
+        - 250-300% FPL: 4-6% contribution
+        - 300-400% FPL: 6-8.5% contribution
+        - 400-600% FPL: 8.5% contribution (flat)
+        - 600-700% FPL: 8.5-9.25% contribution
+        - Above 700% FPL: No subsidy eligibility
+        """
+
+        value_type = float
+        entity = TaxUnit
+        label = "ACA required contribution percentage with 700% FPL cliff (i.e., IRS Form 8962 'applicable figure')"
+        unit = "/1"
+        definition_period = YEAR
+        reference = [
+            "26 U.S. Code § 36B(b)(3)(A) - Refundable credit for coverage under a qualified health plan",
+            "https://www.law.cornell.edu/uscode/text/26/36B#b_3_A",
+        ]
+
+        def formula(tax_unit, period, parameters):
+            magi_frac = tax_unit("aca_magi_fraction", period)
+            p = parameters(period).gov.contrib.aca.ptc_700_fpl_cliff.brackets
+            return np.interp(magi_frac, p.thresholds, p.amounts)
+
+    class is_aca_ptc_eligible(Variable):
+        """
+        Extended ACA PTC eligibility up to 700% FPL.
+        """
+
+        value_type = bool
+        entity = Person
+        label = "Person is eligible for ACA premium tax credit and pays ACA premium"
+        definition_period = YEAR
+
+        def formula(person, period, parameters):
+            # determine status eligibility for ACA PTC
+            fstatus = person.tax_unit("filing_status", period)
+            separate = fstatus == fstatus.possible_values.SEPARATE
+            immigration_eligible = person(
+                "is_aca_ptc_immigration_status_eligible", period
+            )
+            taxpayer_has_itin = person.tax_unit("taxpayer_has_itin", period)
+            is_status_eligible = (
+                taxpayer_has_itin & ~separate & immigration_eligible
+            )
+
+            # determine coverage eligibility for ACA plan
+            INELIGIBLE_COVERAGE = [
+                "is_medicaid_eligible",
+                "is_chip_eligible",
+                "is_aca_eshi_eligible",
+                "is_medicare_eligible",
+            ]
+            is_coverage_eligible = (
+                add(person, period, INELIGIBLE_COVERAGE) == 0
+            )
+
+            # determine income eligibility for ACA PTC (using reform parameter)
+            p = parameters(period).gov.contrib.aca.ptc_700_fpl_cliff
+            magi_frac = person.tax_unit("aca_magi_fraction", period)
+            is_income_eligible = p.income_eligibility.calc(magi_frac)
+
+            # determine which people pay an age-based ACA plan premium
+            p_aca = parameters(period).gov.aca
+            is_aca_adult = person("age", period) > p_aca.slcsp.max_child_age
+            child_pays = (
+                person("aca_child_index", period) <= p_aca.max_child_count
+            )
+            pays_aca_premium = is_aca_adult | child_pays
+
+            return (
+                is_status_eligible
+                & is_coverage_eligible
+                & is_income_eligible
+                & pays_aca_premium
+            )
+
+    class reform(Reform):
+        def apply(self):
+            self.update_variable(aca_required_contribution_percentage)
+            self.update_variable(is_aca_ptc_eligible)
+
+    return reform
+
+
+def create_aca_ptc_700_fpl_cliff_reform(
+    parameters, period, bypass: bool = False
+):
+    if bypass:
+        return create_aca_ptc_700_fpl_cliff()
+
+    p = parameters.gov.contrib.aca.ptc_700_fpl_cliff
+    current_period = period_(period)
+
+    # Check if reform is active within a 5-year lookahead window
+    reform_active = False
+    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_aca_ptc_700_fpl_cliff()
+    else:
+        return None
+
+
+aca_ptc_700_fpl_cliff = create_aca_ptc_700_fpl_cliff_reform(
+    None, None, bypass=True
+)

policyengine_us/reforms/reforms.py

@@ -121,9 +121,13 @@ from .states.ri.ctc.ri_ctc_reform import create_ri_ctc_reform
 from .states.ri.exemption.ri_exemption_reform import (
     create_ri_exemption_reform_fn,
 )
+from .states.de.dependent_credit.de_dependent_credit_reform import (
+    create_de_dependent_credit_reform_fn,
+)
 from .aca import (
     create_aca_ptc_additional_bracket_reform,
     create_aca_ptc_simplified_bracket_reform,
+    create_aca_ptc_700_fpl_cliff_reform,
 )
 
 
@@ -276,12 +280,18 @@ def create_structural_reforms_from_parameters(parameters, period):
     )
     ri_ctc = create_ri_ctc_reform(parameters, period)
     ri_exemption = create_ri_exemption_reform_fn(parameters, period)
+    de_dependent_credit = create_de_dependent_credit_reform_fn(
+        parameters, period
+    )
     aca_ptc_additional_bracket = create_aca_ptc_additional_bracket_reform(
         parameters, period
     )
     aca_ptc_simplified_bracket = create_aca_ptc_simplified_bracket_reform(
         parameters, period
     )
+    aca_ptc_700_fpl_cliff = create_aca_ptc_700_fpl_cliff_reform(
+        parameters, period
+    )
 
     reforms = [
         afa_reform,
@@ -337,8 +347,10 @@ def create_structural_reforms_from_parameters(parameters, period):
         ctc_minimum_refundable_amount,
         ri_ctc,
         ri_exemption,
+        de_dependent_credit,
         aca_ptc_additional_bracket,
         aca_ptc_simplified_bracket,
+        aca_ptc_700_fpl_cliff,
     ]
     reforms = tuple(filter(lambda x: x is not None, reforms))
 

policyengine_us/reforms/state_dependent_exemptions/repeal_state_dependent_exemptions.py

@@ -420,7 +420,7 @@ def create_repeal_state_dependent_exemptions() -> Reform:
             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("head_spouse_count", period)

policyengine_us/reforms/states/de/__init__.py

@@ -0,0 +1,3 @@
+from .dependent_credit.de_dependent_credit_reform import (
+    create_de_dependent_credit_reform_fn,
+)