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

policyengine_us/tests/policy/baseline/gov/irs/income/taxable_income/adjusted_gross_income/irs_gross_income/social_security/taxable_social_security_tier_1.yaml

@@ -0,0 +1,157 @@
+# Unit tests for taxable_social_security_tier_1
+# Tests the tier 1 (0-50%) taxation of Social Security benefits
+# Reference: IRC §86(a)(1)
+#
+# Thresholds for 2024:
+#   SINGLE: base=$25,000, adjusted_base=$34,000
+#   JOINT: base=$32,000, adjusted_base=$44,000
+#   SEPARATE (cohabitating): base=$0, adjusted_base=$0
+
+- name: Single filer below base threshold - no taxation
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 67
+        social_security: 20_000
+        employment_income: 10_000
+    tax_units:
+      tax_unit:
+        members: [person1]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [person1]
+  output:
+    # Combined income = $10K + $10K (half SS) = $20K < $25K base
+    taxable_social_security_tier_1: 0
+
+- name: Single filer in tier 1 only (between thresholds)
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 67
+        social_security: 20_000
+        employment_income: 20_000
+    tax_units:
+      tax_unit:
+        members: [person1]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [person1]
+  output:
+    # Combined income = $20K + $10K (half SS) = $30K
+    # $30K > $25K base but < $34K adjusted_base → tier 1 only
+    # Tier 1 = min(0.5 * $20K, 0.5 * ($30K - $25K))
+    #        = min($10K, $2.5K) = $2,500
+    taxable_social_security_tier_1: 2_500
+
+- name: Single filer in tier 2 (above adjusted base)
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 67
+        social_security: 30_000
+        employment_income: 50_000
+    tax_units:
+      tax_unit:
+        members: [person1]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [person1]
+  output:
+    # Combined income = $50K + $15K = $65K > $34K adjusted_base
+    # Tier 1 in tier 2 = bracket_amount
+    # bracket_amount = min(amount_under_para_1, 0.5 * ($34K - $25K))
+    #                = min(min($15K, 0.5*$40K), $4.5K)
+    #                = min(min($15K, $20K), $4.5K) = $4,500
+    taxable_social_security_tier_1: 4_500
+
+- name: Joint filers below base threshold
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 67
+        social_security: 20_000
+      person2:
+        age: 65
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+        filing_status: JOINT
+    households:
+      household:
+        members: [person1, person2]
+  output:
+    # Combined income = $0 + $10K (half SS) = $10K < $32K base
+    taxable_social_security_tier_1: 0
+
+- name: Joint filers in tier 1 only
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 67
+        social_security: 24_000
+        employment_income: 20_000
+      person2:
+        age: 65
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+        filing_status: JOINT
+    households:
+      household:
+        members: [person1, person2]
+  output:
+    # Combined income = $20K + $12K (half SS) = $32K
+    # $32K = $32K base threshold → just at threshold
+    # Excess = $32K - $32K = $0
+    taxable_social_security_tier_1: 0
+
+- name: Joint filers slightly above base threshold
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 67
+        social_security: 24_000
+        employment_income: 25_000
+      person2:
+        age: 65
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+        filing_status: JOINT
+    households:
+      household:
+        members: [person1, person2]
+  output:
+    # Combined income = $25K + $12K = $37K
+    # $37K > $32K base but < $44K adjusted → tier 1 only
+    # Tier 1 = min(0.5 * $24K, 0.5 * ($37K - $32K))
+    #        = min($12K, $2.5K) = $2,500
+    taxable_social_security_tier_1: 2_500
+
+- name: Zero social security benefits
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 67
+        social_security: 0
+        employment_income: 100_000
+    tax_units:
+      tax_unit:
+        members: [person1]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [person1]
+  output:
+    taxable_social_security_tier_1: 0

policyengine_us/tests/policy/baseline/gov/irs/income/taxable_income/adjusted_gross_income/irs_gross_income/social_security/taxable_social_security_tier_2.yaml

@@ -0,0 +1,106 @@
+# Unit tests for taxable_social_security_tier_2
+# Tests the tier 2 (50-85%) taxation of Social Security benefits
+# Reference: IRC §86(a)(2)
+# Tier 2 = total_taxable_ss - tier_1
+
+- name: Below base threshold - no tier 2
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 67
+        social_security: 20_000
+        employment_income: 10_000
+    tax_units:
+      tax_unit:
+        members: [person1]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [person1]
+  output:
+    # No taxable SS at all → tier 2 = 0
+    taxable_social_security_tier_2: 0
+
+- name: In tier 1 only - no tier 2
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 67
+        social_security: 20_000
+        employment_income: 20_000
+    tax_units:
+      tax_unit:
+        members: [person1]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [person1]
+  output:
+    # In tier 1 only, total taxable = tier 1 = $2,500
+    # Tier 2 = $2,500 - $2,500 = $0
+    taxable_social_security_tier_2: 0
+
+- name: In tier 2 - significant tier 2 amount
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 67
+        social_security: 30_000
+        employment_income: 50_000
+    tax_units:
+      tax_unit:
+        members: [person1]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [person1]
+  output:
+    # Total taxable = 85% * $30K = $25,500
+    # Tier 1 = $4,500 (bracket amount)
+    # Tier 2 = $25,500 - $4,500 = $21,000
+    taxable_social_security_tier_2: 21_000
+
+- name: Zero social security - no tier 2
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 67
+        social_security: 0
+        employment_income: 100_000
+    tax_units:
+      tax_unit:
+        members: [person1]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [person1]
+  output:
+    taxable_social_security_tier_2: 0
+
+- name: Joint filers in tier 2
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 67
+        social_security: 40_000
+        employment_income: 60_000
+      person2:
+        age: 65
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+        filing_status: JOINT
+    households:
+      household:
+        members: [person1, person2]
+  output:
+    # Combined income = $60K + $20K (half SS) = $80K > $44K adjusted
+    # Total taxable = 85% * $40K = $34,000
+    # Tier 1 = bracket = min(..., 0.5 * ($44K - $32K)) = $6,000
+    # Tier 2 = $34,000 - $6,000 = $28,000
+    taxable_social_security_tier_2: 28_000

policyengine_us/tests/policy/baseline/gov/irs/income/taxable_income/deductions/qbid/qbid_amount.yaml

@@ -27,12 +27,14 @@
     w2_wages_from_qualified_business: 8_000
     unadjusted_basis_qualified_property: 50_000
     taxable_income_less_qbid: 400_100
+    qualified_reit_and_ptp_income: 1_000
     business_is_sstb: False
     filing_status: JOINT
   output:
-    # Calculation: QBI component is $8,800. REIT component is 0.20 * 1k = $200.
-    # Total = $8,800
-    qbid_amount: 8_800
+    # Calculation: QBI component is $8,800 (same as Entity 1).
+    # REIT/PTP component = 0.20 * 1k = $200.
+    # Total = $8,800 + $200 = $9,000.
+    qbid_amount: 9_000
 
 - name: Non-SSTB above phase-in range (Entity 2 from Appendix A)
   period: 2022
@@ -127,3 +129,73 @@
     # The final taxable income cap (at 24k) is applied at the
     # tax-unit level, outside the scope of this business-level function.
     qbid_amount: 40_000
+
+# REIT/PTP Income Tests - Form 8995 Lines 6-9
+# REIT/PTP income gets 20% deduction WITHOUT W-2 wage or UBIA limitations
+
+- name: REIT/PTP only - no QBI (Form 8995 simplified path)
+  period: 2022
+  input:
+    qualified_business_income: 0
+    w2_wages_from_qualified_business: 0
+    unadjusted_basis_qualified_property: 0
+    taxable_income_less_qbid: 100_000
+    qualified_reit_and_ptp_income: 10_000
+    business_is_sstb: False
+    filing_status: SINGLE
+  output:
+    # No QBI, so QBI component = $0.
+    # REIT/PTP component = 0.20 * 10k = $2,000.
+    # Total = $2,000.
+    qbid_amount: 2_000
+
+- name: REIT/PTP with SSTB - REIT/PTP not affected by SSTB phase-out
+  period: 2022
+  input:
+    qualified_business_income: 110_000
+    w2_wages_from_qualified_business: 60_000
+    unadjusted_basis_qualified_property: 6_000
+    taxable_income_less_qbid: 460_100
+    qualified_reit_and_ptp_income: 50_000
+    business_is_sstb: True
+    filing_status: JOINT
+  output:
+    # SSTB above phase-in range, so QBI component = $0 (fully phased out).
+    # REIT/PTP is NOT subject to SSTB rules, so:
+    # REIT/PTP component = 0.20 * 50k = $10,000.
+    # Total = $0 + $10,000 = $10,000.
+    qbid_amount: 10_000
+
+- name: REIT/PTP above wage limitation - no wage cap applies
+  period: 2022
+  input:
+    qualified_business_income: 0
+    w2_wages_from_qualified_business: 0
+    unadjusted_basis_qualified_property: 0
+    taxable_income_less_qbid: 500_000
+    qualified_reit_and_ptp_income: 100_000
+    business_is_sstb: False
+    filing_status: JOINT
+  output:
+    # No QBI, so QBI component = $0.
+    # Even though taxable income is above threshold and W-2 wages are $0,
+    # REIT/PTP is NOT subject to W-2 wage limitations.
+    # REIT/PTP component = 0.20 * 100k = $20,000.
+    qbid_amount: 20_000
+
+- name: Combined QBI and REIT/PTP - below threshold
+  period: 2024
+  input:
+    qualified_business_income: 50_000
+    w2_wages_from_qualified_business: 30_000
+    unadjusted_basis_qualified_property: 0
+    taxable_income_less_qbid: 150_000
+    qualified_reit_and_ptp_income: 25_000
+    business_is_sstb: False
+    filing_status: SINGLE
+  output:
+    # Below threshold ($191,950 single in 2024), so no W-2/UBIA limit.
+    # QBI component = 0.20 * 50k = $10,000.
+    # REIT/PTP component = 0.20 * 25k = $5,000.
+    # Total = $15,000.
+    qbid_amount: 15_000

policyengine_us/tests/policy/baseline/gov/local/ca/la/general_relief/eligible/immigration/la_general_relief_immigration_status_eligible_person.yaml

@@ -6,11 +6,11 @@
   output:
     la_general_relief_immigration_status_eligible_person: true
 
-- name: Residents are eligible
+- name: Legal Permanent Residents are eligible
   period: 2022
   input:
     in_la: true
-    immigration_status: RESIDENT
+    immigration_status: LEGAL_PERMANENT_RESIDENT
   output:
     la_general_relief_immigration_status_eligible_person: true
 

policyengine_us/tests/policy/baseline/gov/ssa/revenue/tob_revenue_medicare_hi.yaml

@@ -0,0 +1,105 @@
+# Unit tests for tob_revenue_medicare_hi
+# Tests Medicare HI trust fund revenue allocation from SS benefit taxation
+# Medicare HI receives revenue proportional to tier 2's share of total taxable SS
+
+- name: No SS benefits - zero Medicare revenue
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 67
+        social_security: 0
+        employment_income: 100_000
+    tax_units:
+      tax_unit:
+        members: [person1]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [person1]
+  output:
+    tob_revenue_medicare_hi: 0
+
+- name: Below threshold - zero Medicare revenue
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 67
+        social_security: 20_000
+        employment_income: 10_000
+    tax_units:
+      tax_unit:
+        members: [person1]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [person1]
+  output:
+    # No taxable SS → no TOB revenue → no Medicare share
+    tob_revenue_medicare_hi: 0
+
+- name: Tier 1 only - zero Medicare revenue
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 67
+        social_security: 20_000
+        employment_income: 20_000
+    tax_units:
+      tax_unit:
+        members: [person1]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [person1]
+  output:
+    # In tier 1 only: tier2 = $0 → 0% to Medicare
+    tob_revenue_medicare_hi: 0
+
+- name: In tier 2 - proportional split
+  period: 2024
+  absolute_error_margin: 100
+  input:
+    people:
+      person1:
+        age: 67
+        social_security: 30_000
+        employment_income: 50_000
+    tax_units:
+      tax_unit:
+        members: [person1]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [person1]
+  output:
+    # Tier 1 = $4,500, Tier 2 = $21,000, Total = $25,500
+    # Medicare share = 21,000 / 25,500 = 82.4%
+    # Total TOB ~$4,240 → Medicare = $4,240 * 0.824 = ~$3,492
+    tob_revenue_medicare_hi: 3_492
+
+- name: Joint filers in tier 2
+  period: 2024
+  absolute_error_margin: 200
+  input:
+    people:
+      person1:
+        age: 67
+        social_security: 40_000
+        employment_income: 60_000
+      person2:
+        age: 65
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+        filing_status: JOINT
+    households:
+      household:
+        members: [person1, person2]
+  output:
+    # Tier 1 = $6,000, Tier 2 = $28,000, Total = $34,000
+    # Medicare share = 28,000 / 34,000 = 82.4%
+    taxable_social_security_tier_1: 6_000
+    taxable_social_security_tier_2: 28_000

policyengine_us/tests/policy/baseline/gov/ssa/revenue/tob_revenue_oasdi.yaml

@@ -0,0 +1,86 @@
+# Unit tests for tob_revenue_oasdi
+# Tests OASDI trust fund revenue allocation from SS benefit taxation
+# OASDI receives revenue proportional to tier 1's share of total taxable SS
+
+- name: No SS benefits - zero OASDI revenue
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 67
+        social_security: 0
+        employment_income: 100_000
+    tax_units:
+      tax_unit:
+        members: [person1]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [person1]
+  output:
+    tob_revenue_oasdi: 0
+
+- name: Below threshold - zero OASDI revenue
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 67
+        social_security: 20_000
+        employment_income: 10_000
+    tax_units:
+      tax_unit:
+        members: [person1]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [person1]
+  output:
+    # No taxable SS → no TOB revenue → no OASDI share
+    tob_revenue_oasdi: 0
+
+- name: Tier 1 only - all revenue to OASDI
+  period: 2024
+  absolute_error_margin: 50
+  input:
+    people:
+      person1:
+        age: 67
+        social_security: 20_000
+        employment_income: 20_000
+    tax_units:
+      tax_unit:
+        members: [person1]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [person1]
+  output:
+    # In tier 1 only: tier1 = $2,500, tier2 = $0
+    # All taxable SS is tier 1 → 100% to OASDI
+    # Total TOB revenue all goes to OASDI
+    taxable_social_security_tier_1: 2_500
+    taxable_social_security_tier_2: 0
+    # tob_revenue_oasdi = tob_revenue_total (100% share)
+
+- name: In tier 2 - proportional split
+  period: 2024
+  absolute_error_margin: 100
+  input:
+    people:
+      person1:
+        age: 67
+        social_security: 30_000
+        employment_income: 50_000
+    tax_units:
+      tax_unit:
+        members: [person1]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [person1]
+  output:
+    # Tier 1 = $4,500, Tier 2 = $21,000, Total = $25,500
+    # OASDI share = 4,500 / 25,500 = 17.6%
+    # Total TOB ~$4,240 → OASDI = $4,240 * 0.176 = ~$748
+    tob_revenue_oasdi: 748

policyengine_us/tests/policy/baseline/gov/ssa/revenue/tob_revenue_total.yaml

@@ -0,0 +1,19 @@
+- name: TOB revenue - single retiree with SS and wages
+  period: 2024
+  absolute_error_margin: 100
+  input:
+    people:
+      person1:
+        age: 67
+        social_security: 30_000
+        employment_income: 50_000
+    tax_units:
+      tax_unit:
+        members: [person1]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [person1]
+  output:
+    # Actual value is around $4,240
+    tob_revenue_total: 4_240

policyengine_us/tests/policy/baseline/gov/ssa/revenue/tob_tier_split.yaml

@@ -0,0 +1,90 @@
+# Test that TOB revenue split matches Trustees Report projections
+# Per 2025 Trustees Report (via CBPP):
+#   - OASDI (tier 1): ~59% of total TOB revenue ($60.8B / $103.4B)
+#   - Medicare HI (tier 2): ~41% of total TOB revenue ($42.6B / $103.4B)
+#
+# The statutory allocation is:
+#   - Tier 1 (first 50% of benefits taxable): Revenue to OASDI
+#   - Tier 2 (additional 35%, up to 85% taxable): Revenue to Medicare HI
+#
+# For a single retiree with $30K SS and $50K wages:
+#   - Combined income = $50K + $15K (half SS) = $65K
+#   - Above adjusted base ($34K), so 85% of SS taxable = $25,500
+#   - Tier 1 should be ~59% of taxable ($15,045)
+#   - Tier 2 should be ~41% of taxable ($10,455)
+#
+# BUG: Current implementation has tier_2 with only `subtracts` and no `adds`,
+# which computes: 0 - total - tier1 = NEGATIVE (wrong!)
+# Should be: adds=["tax_unit_taxable_social_security"], subtracts=["tier_1"]
+
+- name: TOB tier split - single retiree in tier 2
+  period: 2024
+  absolute_error_margin: 500
+  input:
+    people:
+      person1:
+        age: 67
+        social_security: 30_000
+        employment_income: 50_000
+    tax_units:
+      tax_unit:
+        members: [person1]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [person1]
+  output:
+    # Total taxable SS should be 85% of $30K = $25,500
+    tax_unit_taxable_social_security: 25_500
+    # Tier 1 (OASDI portion) - statutory bracket amount for single filer in tier 2
+    # = min(0.5 * $30K, 0.5 * ($34K - $25K)) = min($15K, $4.5K) = $4,500
+    taxable_social_security_tier_1: 4_500
+    # Tier 2 (Medicare HI portion) = total - tier1 = $25,500 - $4,500 = $21,000
+    # This is where the bug manifests - with only subtracts, it computes negative!
+    taxable_social_security_tier_2: 21_000
+
+- name: TOB revenue split follows tier proportions
+  period: 2024
+  absolute_error_margin: 100
+  input:
+    people:
+      person1:
+        age: 67
+        social_security: 30_000
+        employment_income: 50_000
+    tax_units:
+      tax_unit:
+        members: [person1]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [person1]
+  output:
+    # With tiers at ~18% tier1 / ~82% tier2 for this individual case,
+    # the TOB revenue should split proportionally.
+    # Total TOB revenue ~$4,240 (from existing test)
+    # OASDI share: $4,240 * (4,500 / 25,500) = $748
+    # Medicare HI share: $4,240 * (21,000 / 25,500) = $3,492
+    tob_revenue_total: 4240
+    tob_revenue_oasdi: 748
+    tob_revenue_medicare_hi: 3492
+
+- name: Verify tier2 is positive (regression test for subtracts bug)
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 67
+        social_security: 20_000
+        employment_income: 40_000
+    tax_units:
+      tax_unit:
+        members: [person1]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [person1]
+  output:
+    # Tier 2 MUST be positive (total - tier1)
+    # If buggy subtracts computes 0 - total - tier1, this will be negative and fail
+    taxable_social_security_tier_2: 12_500  # Approximate, will fail if negative