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

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

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

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

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

policyengine_us/tests/policy/baseline/gov/hhs/medicare/savings_programs/category/msp_category.yaml

@@ -0,0 +1,69 @@
+# MSP uses SSI income methodology per 42 U.S.C. 1396d(p)(1)(B):
+# Countable = unearned - $20 (or earned - $85 - 50% remaining)
+# For 2024 individual FPL = $15,060:
+#   QMB: <= 100% = $1,255/month countable
+#   SLMB: 100-120% = $1,255.01-$1,506/month countable
+#   QI: 120-135% = $1,506.01-$1,694.25/month countable
+
+- name: MSP category - QMB (income at 100% FPL)
+  period: 2024-01
+  input:
+    age: 67
+    is_medicare_eligible: true
+    # $12,000 unearned -> ($1,000 - $20) = $980/month countable
+    # $980 < $1,255 (100% FPL) -> QMB
+    ssi_unearned_income: 12_000
+    spm_unit_cash_assets: 5_000
+    spm_unit_is_married: false
+  output:
+    msp_category: QMB
+
+- name: MSP category - SLMB (income between 100-120% FPL)
+  period: 2024-01
+  input:
+    age: 67
+    is_medicare_eligible: true
+    # $16,500 unearned -> ($1,375 - $20) = $1,355/month countable
+    # $1,255 < $1,355 < $1,506 (100-120% FPL) -> SLMB
+    ssi_unearned_income: 16_500
+    spm_unit_cash_assets: 5_000
+    spm_unit_is_married: false
+  output:
+    msp_category: SLMB
+
+- name: MSP category - QI (income between 120-135% FPL)
+  period: 2024-01
+  input:
+    age: 67
+    is_medicare_eligible: true
+    # $19,440 unearned -> ($1,620 - $20) = $1,600/month countable
+    # $1,506 < $1,600 < $1,694.25 (120-135% FPL) -> QI
+    ssi_unearned_income: 19_440
+    spm_unit_cash_assets: 5_000
+    spm_unit_is_married: false
+  output:
+    msp_category: QI
+
+- name: MSP category - NONE (income above 135% FPL)
+  period: 2024-01
+  input:
+    age: 67
+    is_medicare_eligible: true
+    # $21_840 unearned -> ($1,820 - $20) = $1,800/month countable
+    # $1,800 > $1,694.25 (135% FPL) -> NONE
+    ssi_unearned_income: 21_840
+    spm_unit_cash_assets: 5_000
+    spm_unit_is_married: false
+  output:
+    msp_category: NONE
+
+- name: MSP category - NONE (not Medicare eligible)
+  period: 2024-01
+  input:
+    age: 60
+    is_medicare_eligible: false
+    ssi_unearned_income: 10_000
+    spm_unit_cash_assets: 5_000
+    spm_unit_is_married: false
+  output:
+    msp_category: NONE

policyengine_us/tests/policy/baseline/gov/hhs/medicare/savings_programs/eligibility/msp_eligible.yaml

@@ -0,0 +1,62 @@
+# MSP uses SSI income methodology per 42 U.S.C. 1396d(p)(1)(B)
+
+- name: MSP eligible - QMB level (65+, low income, low assets)
+  period: 2024-01
+  input:
+    age: 67
+    is_medicare_eligible: true
+    # $10,000 unearned -> ($833.33 - $20) = $813.33/month countable
+    ssi_unearned_income: 10_000
+    spm_unit_cash_assets: 5_000
+    spm_unit_is_married: false
+  output:
+    msp_eligible: true
+
+- name: MSP eligible - QI level (65+, moderate income, low assets)
+  period: 2024-01
+  input:
+    age: 68
+    is_medicare_eligible: true
+    # $19_200 unearned -> ($1,600 - $20) = $1,580/month countable
+    # $1,580 is between 120% ($1,506) and 135% ($1,694.25) FPL -> QI eligible
+    ssi_unearned_income: 19_200
+    spm_unit_cash_assets: 8_000
+    spm_unit_is_married: false
+  output:
+    msp_eligible: true
+
+- name: MSP not eligible - income too high
+  period: 2024-01
+  input:
+    age: 67
+    is_medicare_eligible: true
+    # $24_000 unearned -> ($2,000 - $20) = $1,980/month countable
+    # $1,980 > $1,694.25 (135% FPL) -> not eligible
+    ssi_unearned_income: 24_000
+    spm_unit_cash_assets: 5_000
+    spm_unit_is_married: false
+  output:
+    msp_eligible: false
+
+- name: MSP not eligible - assets too high
+  period: 2024-01
+  input:
+    age: 67
+    is_medicare_eligible: true
+    ssi_unearned_income: 10_000
+    spm_unit_cash_assets: 15_000  # Over $9,430 limit
+    spm_unit_is_married: false
+    state_code: TX  # Use a state with asset test
+  output:
+    msp_eligible: false
+
+- name: MSP not eligible - not Medicare eligible
+  period: 2024-01
+  input:
+    age: 60  # Under 65
+    is_medicare_eligible: false
+    ssi_unearned_income: 10_000
+    spm_unit_cash_assets: 5_000
+    spm_unit_is_married: false
+  output:
+    msp_eligible: false

policyengine_us/tests/policy/baseline/gov/hhs/medicare/savings_programs/income/msp_fpg.yaml

@@ -0,0 +1,22 @@
+# MSP uses individual (1 person) or couple (2 persons) FPL,
+# not the full SPM unit size per 42 U.S.C. 1396d(p)
+# 2024 FPL: individual = $15,060, couple = $20,440
+# Note: Published limits are $20 higher (FPL + $20 exclusion built in)
+# Our implementation applies $20 exclusion to income instead - mathematically equivalent
+
+- name: Case 1, single person gets individual FPL.
+  period: 2024-01
+  input:
+    spm_unit_is_married: false
+  output:
+    # Individual FPL = $15,060/year, monthly = $1,255
+    msp_fpg: 1_255
+
+- name: Case 2, married couple gets couple FPL.
+  period: 2024-01
+  absolute_error_margin: 0.01
+  input:
+    spm_unit_is_married: true
+  output:
+    # Couple FPL = $20,440/year, monthly = $1,703.33
+    msp_fpg: 1_703.33

policyengine_us/tests/policy/baseline/gov/hhs/medicare/savings_programs/integration.yaml

@@ -0,0 +1,84 @@
+# MSP uses SSI income methodology per 42 U.S.C. 1396d(p)(1)(B)
+# For married couples, MSP uses couple FPL = $20,440 for 2024
+
+- name: MSP integration - married couple, both QMB eligible
+  period: 2024-01
+  input:
+    people:
+      spouse1:
+        age: 68
+        is_medicare_eligible: true
+        # $9,000 unearned each -> ($750 - $20) = $730/month countable each
+        ssi_unearned_income: 9_000
+      spouse2:
+        age: 66
+        is_medicare_eligible: true
+        ssi_unearned_income: 9_000
+    spm_units:
+      spm_unit:
+        members: [spouse1, spouse2]
+        spm_unit_is_married: true
+        spm_unit_cash_assets: 10_000  # Under $14,130 couple limit
+    tax_units:
+      tax_unit:
+        members: [spouse1, spouse2]
+    households:
+      household:
+        members: [spouse1, spouse2]
+  output:
+    msp_eligible: [true, true]
+    msp_category: [QMB, QMB]
+
+- name: MSP integration - single senior, SLMB level
+  period: 2024-01
+  input:
+    people:
+      person1:
+        age: 70
+        is_medicare_eligible: true
+        base_part_a_premium: 0
+        base_part_b_premium: 2_096.40  # $174.70 * 12
+        # $16_500 unearned -> ($1,375 - $20) = $1,355/month countable
+        # $1,255 < $1,355 < $1,506 (100-120% FPL) -> SLMB
+        ssi_unearned_income: 16_500
+    spm_units:
+      spm_unit:
+        members: [person1]
+        spm_unit_is_married: false
+        spm_unit_cash_assets: 8_000
+    tax_units:
+      tax_unit:
+        members: [person1]
+    households:
+      household:
+        members: [person1]
+  output:
+    msp_eligible: [true]
+    msp_category: [SLMB]
+    msp_benefit_value: [174.70]
+    msp: [174.70]
+
+- name: MSP integration - not eligible, assets over limit
+  period: 2024-01
+  input:
+    people:
+      person1:
+        age: 67
+        is_medicare_eligible: true
+        ssi_unearned_income: 10_000
+    spm_units:
+      spm_unit:
+        members: [person1]
+        spm_unit_is_married: false
+        spm_unit_cash_assets: 12_000  # Over $9,430 individual limit
+    tax_units:
+      tax_unit:
+        members: [person1]
+    households:
+      household:
+        members: [person1]
+        state_code: TX  # Use a state with asset test
+  output:
+    msp_eligible: [false]
+    msp_category: [NONE]
+    msp: [0]

policyengine_us/tests/policy/baseline/gov/hhs/medicare/savings_programs/msp_benefit_value.yaml

@@ -0,0 +1,62 @@
+# MSP uses SSI income methodology per 42 U.S.C. 1396d(p)(1)(B)
+
+- name: MSP benefit - QMB (Part A + Part B premiums)
+  period: 2024-01
+  input:
+    age: 67
+    is_medicare_eligible: true
+    # $12,000 unearned -> ($1,000 - $20) = $980/month countable
+    # $980 < $1,255 (100% FPL) -> QMB
+    ssi_unearned_income: 12_000
+    spm_unit_cash_assets: 5_000
+    spm_unit_is_married: false
+    base_part_a_premium: 6_060  # Annual Part A premium ($505/month * 12)
+    base_part_b_premium: 2_096.40  # Annual Part B premium ($174.70/month * 12)
+  output:
+    # (505 + 174.70) = 679.70/month
+    msp_benefit_value: 679.70
+
+- name: MSP benefit - SLMB (Part B premium only)
+  period: 2024-01
+  input:
+    age: 67
+    is_medicare_eligible: true
+    # $16,500 unearned -> ($1,375 - $20) = $1,355/month countable
+    # $1,255 < $1,355 < $1,506 (100-120% FPL) -> SLMB
+    ssi_unearned_income: 16_500
+    spm_unit_cash_assets: 5_000
+    spm_unit_is_married: false
+    base_part_a_premium: 0  # Assume premium-free Part A
+    base_part_b_premium: 2_096.40
+  output:
+    msp_benefit_value: 174.70
+
+- name: MSP benefit - QI (Part B premium only)
+  period: 2024-01
+  input:
+    age: 67
+    is_medicare_eligible: true
+    # $19,440 unearned -> ($1,620 - $20) = $1,600/month countable
+    # $1,506 < $1,600 < $1,694.25 (120-135% FPL) -> QI
+    ssi_unearned_income: 19_440
+    spm_unit_cash_assets: 5_000
+    spm_unit_is_married: false
+    base_part_a_premium: 0
+    base_part_b_premium: 2_096.40
+  output:
+    msp_benefit_value: 174.70
+
+- name: MSP benefit - not eligible (zero benefit)
+  period: 2024-01
+  input:
+    age: 67
+    is_medicare_eligible: true
+    # $24_000 unearned -> ($2,000 - $20) = $1,980/month countable
+    # $1,980 > $1,694.25 (135% FPL) -> not eligible
+    ssi_unearned_income: 24_000
+    spm_unit_cash_assets: 5_000
+    spm_unit_is_married: false
+    base_part_a_premium: 0
+    base_part_b_premium: 2_096.40
+  output:
+    msp_benefit_value: 0