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

policyengine_us/tests/policy/baseline/gov/states/ky/tax/income/credits/family_size_tax_credit/ky_family_size_tax_credit_rate.yaml

@@ -1,39 +1,39 @@
+# Unit tests for ky_family_size_tax_credit_rate
+# These tests verify that state_group is correctly derived from state_code
+# (not explicitly set, which would mask bugs in the state_group derivation)
+
 - name: No income
   period: 2023
-  input: 
+  input:
     state_code: KY
     ky_modified_agi: 0
-    state_group: CONTIGUOUS_US
     tax_unit_size: 1
   output:
     ky_family_size_tax_credit_rate: 1
 
 - name: One person with income at fpg
   period: 2022
-  input: 
+  input:
     state_code: KY
     ky_modified_agi: 13_590
-    state_group: CONTIGUOUS_US
     tax_unit_size: 1
   output:
     ky_family_size_tax_credit_rate: 1
 
 - name: Seven person, capped at 4 # fpg = 13_590 + 3 * 4_720 = 27_750, 119%
   period: 2022
-  input: 
+  input:
     state_code: KY
     ky_modified_agi: 33_000
-    state_group: CONTIGUOUS_US
     tax_unit_size: 7
   output:
     ky_family_size_tax_credit_rate: 0.5
 
 - name: Three people with income over fpg
   period: 2022
-  input: 
+  input:
     state_code: KY
     ky_modified_agi: 50_000
-    state_group: CONTIGUOUS_US
     tax_unit_size: 3
   output:
     ky_family_size_tax_credit_rate: 0

policyengine_us/tests/policy/baseline/gov/states/ma/tax/income/gross_income/integration.yaml

@@ -0,0 +1,28 @@
+- name: MA joint with STCG losses offsetting LTCG should have zero Part C tax
+  absolute_error_margin: 1
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 40
+        short_term_capital_gains: -4_835_234
+        long_term_capital_gains: 2_450_480.75
+        is_tax_unit_head: true
+      person2:
+        age: 40
+        short_term_capital_gains: -4_835_234
+        long_term_capital_gains: 2_450_480.75
+        is_tax_unit_spouse: true
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_fips: 25
+  output:
+    ma_part_c_taxable_income: 0
+    ma_income_tax: 0

policyengine_us/tests/policy/baseline/gov/states/me/tax/income/credits/integration.yaml

@@ -0,0 +1,87 @@
+- name: ME dependent exemption credit includes ODC-qualifying dependent age 17
+  absolute_error_margin: 1
+  period: 2024
+  input:
+    people:
+      head:
+        age: 70
+        qualified_dividend_income: 8_980.64
+        taxable_interest_income: 1_950.19
+        long_term_capital_gains: 8_149.55
+        pension_income: 86_460.30
+      dependent:
+        age: 17
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [head, dependent]
+        filing_status: HEAD_OF_HOUSEHOLD
+    spm_units:
+      spm_unit:
+        members: [head, dependent]
+    households:
+      household:
+        members: [head, dependent]
+        state_code: ME
+  output:
+    # In 2024, all dependents get $300 each (the 2x multiplier for under-6 starts in 2025)
+    me_dependent_exemption_credit: 300  # $300 for 1 qualifying dependent age 17
+
+- name: ME dependent exemption credit includes ODC-qualifying dependent age 18
+  absolute_error_margin: 1
+  period: 2024
+  input:
+    people:
+      head:
+        age: 45
+        employment_income: 75_000
+      dependent:
+        age: 18
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [head, dependent]
+        filing_status: HEAD_OF_HOUSEHOLD
+    spm_units:
+      spm_unit:
+        members: [head, dependent]
+    households:
+      household:
+        members: [head, dependent]
+        state_code: ME
+  output:
+    # In 2024, all dependents get $300 each (the 2x multiplier for under-6 starts in 2025)
+    me_dependent_exemption_credit: 300  # $300 for 1 qualifying dependent age 18
+
+- name: ME dependent exemption credit with mixed CTC and ODC dependents
+  absolute_error_margin: 1
+  period: 2024
+  input:
+    people:
+      head:
+        age: 45
+        employment_income: 85_000
+      child_under_6:
+        age: 4
+        is_tax_unit_dependent: true
+      child_over_6:
+        age: 10
+        is_tax_unit_dependent: true
+      dependent_over_17:
+        age: 18
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [head, child_under_6, child_over_6, dependent_over_17]
+        filing_status: HEAD_OF_HOUSEHOLD
+    spm_units:
+      spm_unit:
+        members: [head, child_under_6, child_over_6, dependent_over_17]
+    households:
+      household:
+        members: [head, child_under_6, child_over_6, dependent_over_17]
+        state_code: ME
+  output:
+    # In 2024, all dependents get $300 each (the 2x multiplier for under-6 starts in 2025)
+    # $300 (child under 6) + $300 (child 6-16) + $300 (dependent 17+) = $900
+    me_dependent_exemption_credit: 900

policyengine_us/tests/policy/baseline/gov/states/me/tax/income/credits/me_dependent_exemption_credit_amount_person.yaml

@@ -18,7 +18,7 @@
   output:
     me_dependent_exemption_credit_amount_person: 300
 
-- name: Non CTC eligible child
+- name: Non CTC eligible child (but still qualifies as tax dependent)
   period: 2025
   input:
     state_code: ME
@@ -26,4 +26,5 @@
     is_tax_unit_dependent: true
     age: 2
   output:
-    me_dependent_exemption_credit_amount_person: 0
+    # Even non-CTC children who are tax dependents qualify for ME credit
+    me_dependent_exemption_credit_amount_person: 600

policyengine_us/tests/policy/baseline/gov/states/mi/tax/income/credits/home_heating/mi_home_heating_credit.yaml

@@ -47,3 +47,90 @@
     state_code: MI
   output: # 210 * 0.9 * 0.2
     mi_home_heating_credit: 37.8
+
+# Integration test from issue #6894: Large negative capital gains
+# should not offset positive income in household resources calculation
+- name: 25490-MI.yaml
+  absolute_error_margin: 2
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 40
+        employment_income: 129_626.8
+        ssi: 0
+        wic: 0
+        head_start: 0
+        early_head_start: 0
+        commodity_supplemental_food_program: 0
+        long_term_capital_gains: -39_740.8515
+        short_term_capital_gains: -601_164.25
+        taxable_interest_income: 309.727295
+        is_tax_unit_head: true
+      person2:
+        age: 40
+        employment_income: 0.0
+        ssi: 0
+        wic: 0
+        head_start: 0
+        early_head_start: 0
+        commodity_supplemental_food_program: 0
+        long_term_capital_gains: -39_740.8515
+        short_term_capital_gains: -601_164.25
+        taxable_interest_income: 309.727295
+        is_tax_unit_spouse: true
+      person3:
+        age: 10
+        employment_income: 0
+        ssi: 0
+        wic: 0
+        head_start: 0
+        early_head_start: 0
+        commodity_supplemental_food_program: 0
+        is_tax_unit_dependent: true
+        is_tax_unit_head: false
+        is_tax_unit_spouse: false
+      person4:
+        age: 10
+        employment_income: 0
+        ssi: 0
+        wic: 0
+        head_start: 0
+        early_head_start: 0
+        commodity_supplemental_food_program: 0
+        is_tax_unit_dependent: true
+        is_tax_unit_head: false
+        is_tax_unit_spouse: false
+      person5:
+        age: 10
+        employment_income: 0
+        ssi: 0
+        wic: 0
+        head_start: 0
+        early_head_start: 0
+        commodity_supplemental_food_program: 0
+        is_tax_unit_dependent: true
+        is_tax_unit_head: false
+        is_tax_unit_spouse: false
+    tax_units:
+      tax_unit:
+        members: [person1, person2, person3, person4, person5]
+        premium_tax_credit: 0
+        local_income_tax: 0
+        state_sales_tax: 0
+    spm_units:
+      spm_unit:
+        members: [person1, person2, person3, person4, person5]
+        snap: 0
+        tanf: 0
+        free_school_meals: 0
+        reduced_price_school_meals: 0
+    households:
+      household:
+        members: [person1, person2, person3, person4, person5]
+        state_fips: 26
+  output:
+    # With high income and large capital losses (floored per MI rules),
+    # household resources exceed income limits for the credit
+    mi_home_heating_credit: 0
+    mi_income_tax: 4_218

policyengine_us/tests/policy/baseline/gov/states/mi/tax/income/mi_household_resources.yaml

@@ -6,6 +6,8 @@
     health_insurance_premiums: 0
     above_the_line_deductions: 1_000
   output:
+    # Capital gains losses are limited to -2,000 (within $3,000 limit)
+    # but mi_household_resources cannot be negative, so 0
     mi_household_resources: 0
 
 - name: Reduced to 0
@@ -16,6 +18,7 @@
     health_insurance_premiums: 3_000
     above_the_line_deductions: 1_000
   output:
+    # 2,000 - 3,000 - 1,000 = -2,000, floored at 0
     mi_household_resources: 0
 
 - name: Partially reduced
@@ -26,4 +29,58 @@
     health_insurance_premiums: 3_000
     above_the_line_deductions: 1_000
   output:
+    # 10,000 - 3,000 - 1,000 = 6,000
     mi_household_resources: 6_000
+
+- name: Negative business income floored at 0
+  period: 2024
+  input:
+    self_employment_income: -50_000
+    irs_employment_income: 100_000
+    state_code: MI
+  output:
+    # Per MI-1040CR-7 Line 21: "If negative, enter 0"
+    # Self-employment income floored at 0 = 0
+    # But loss_ald = 50,000 (federal above-the-line deduction for business loss)
+    # Total: 100,000 - 50,000 = 50,000
+    mi_household_resources: 50_000
+
+- name: Negative rental income floored at 0
+  period: 2024
+  input:
+    rental_income: -30_000
+    employment_income_before_lsr: 50_000
+    state_code: MI
+  output:
+    # Per MI-1040CR-7 Line 22: "If negative, enter 0"
+    # Rental income floored at 0, so only employment income counts
+    mi_household_resources: 50_000
+
+- name: Large capital gains loss limited to 3000
+  period: 2024
+  input:
+    long_term_capital_gains: -100_000
+    short_term_capital_gains: -50_000
+    employment_income_before_lsr: 50_000
+    state_code: MI
+    filing_status: JOINT
+  output:
+    # Per MI-1040CR-7 Line 24: losses cannot exceed $3,000 for MFJ
+    # loss_limited_net_capital_gains: max(-150,000, -3,000) = -3,000
+    # above_the_line_deductions includes loss_ald of 3,000
+    # Total: 50,000 + (-3,000) - 3,000 = 44,000
+    mi_household_resources: 44_000
+
+- name: Capital gains loss limited to 1500 for MFS
+  period: 2024
+  input:
+    long_term_capital_gains: -100_000
+    employment_income_before_lsr: 50_000
+    state_code: MI
+    filing_status: SEPARATE
+  output:
+    # Per MI-1040CR-7 Line 24: losses cannot exceed $1,500 for MFS
+    # loss_limited_net_capital_gains: max(-100,000, -1,500) = -1,500
+    # above_the_line_deductions includes loss_ald of 1,500
+    # Total: 50,000 + (-1,500) - 1,500 = 47,000
+    mi_household_resources: 47_000

policyengine_us/tests/policy/baseline/gov/states/mo/dss/tanf/integration.yaml

@@ -0,0 +1,275 @@
+- name: Single parent with one child, no income, receives maximum benefit
+  period: 2024-01
+  input:
+    people:
+      person1:
+        age: 30
+      person2:
+        age: 5
+        is_tax_unit_dependent: true
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+        spm_unit_cash_assets: 500
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code: MO
+  output:
+    spm_unit_size: 2
+    mo_tanf_standard_of_need: 678
+    mo_tanf_maximum_benefit: 234.086
+    mo_tanf_countable_income: 0
+    mo_tanf_gross_income_eligible: true
+    mo_tanf_standard_of_need_test: true
+    mo_tanf_percentage_of_need_test: true
+    mo_tanf_income_eligible: true
+    mo_tanf_resources_eligible: true
+    mo_tanf_eligible: true
+    mo_tanf: 234.086
+
+- name: Family of 3 with earned income below maximum
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 35
+        employment_income: 12_000
+      person2:
+        age: 8
+        is_tax_unit_dependent: true
+      person3:
+        age: 3
+        is_tax_unit_dependent: true
+    spm_units:
+      spm_unit:
+        members: [person1, person2, person3]
+        spm_unit_cash_assets: 800
+    tax_units:
+      tax_unit:
+        members: [person1, person2, person3]
+    households:
+      household:
+        members: [person1, person2, person3]
+        state_code: MO
+  output:
+    spm_unit_size: 3
+    mo_tanf_standard_of_need: 10_152
+    mo_tanf_maximum_benefit: 3_505.08
+
+- name: Family of 3 with low earned income, passes all tests
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 35
+        employment_income: 3_000
+      person2:
+        age: 8
+        is_tax_unit_dependent: true
+      person3:
+        age: 3
+        is_tax_unit_dependent: true
+    spm_units:
+      spm_unit:
+        members: [person1, person2, person3]
+        spm_unit_cash_assets: 800
+    tax_units:
+      tax_unit:
+        members: [person1, person2, person3]
+    households:
+      household:
+        members: [person1, person2, person3]
+        state_code: MO
+  output:
+    mo_tanf_standard_of_need: 10_152
+    mo_tanf_maximum_benefit: 3_505.08
+    mo_tanf_income_eligible: true
+    mo_tanf_eligible: true
+    mo_tanf: 3_505.08
+
+- name: Family of 3 income at exact 185% limit
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 35
+        employment_income: 18_780
+      person2:
+        age: 8
+        is_tax_unit_dependent: true
+      person3:
+        age: 3
+        is_tax_unit_dependent: true
+    spm_units:
+      spm_unit:
+        members: [person1, person2, person3]
+        spm_unit_cash_assets: 500
+    tax_units:
+      tax_unit:
+        members: [person1, person2, person3]
+    households:
+      household:
+        members: [person1, person2, person3]
+        state_code: MO
+  output:
+    mo_tanf_standard_of_need: 10_152
+    mo_tanf_gross_income_eligible: true
+
+- name: Family with resources exactly at $1000 limit
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 30
+      person2:
+        age: 5
+        is_tax_unit_dependent: true
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+        spm_unit_cash_assets: 1_000
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code: MO
+  output:
+    mo_tanf_resources_eligible: true
+    mo_tanf_eligible: true
+    mo_tanf: 2_809.035
+
+- name: Family with resources exceeding $1000 limit
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 30
+      person2:
+        age: 5
+        is_tax_unit_dependent: true
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+        spm_unit_cash_assets: 1_500
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code: MO
+  output:
+    mo_tanf_resources_eligible: false
+    mo_tanf_eligible: false
+    mo_tanf: 0
+
+- name: Family of 4 with unearned income only
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 40
+        social_security: 6_000
+      person2:
+        age: 38
+      person3:
+        age: 10
+        is_tax_unit_dependent: true
+      person4:
+        age: 6
+        is_tax_unit_dependent: true
+    spm_units:
+      spm_unit:
+        members: [person1, person2, person3, person4]
+        spm_unit_cash_assets: 400
+    tax_units:
+      tax_unit:
+        members: [person1, person2, person3, person4]
+    households:
+      household:
+        members: [person1, person2, person3, person4]
+        state_code: MO
+  output:
+    mo_tanf_standard_of_need: 11_880
+    mo_tanf_maximum_benefit: 4_101.689
+    mo_tanf_countable_income: 6_000
+    mo_tanf_gross_income_eligible: true
+    mo_tanf_standard_of_need_test: true
+    mo_tanf_percentage_of_need_test: false
+    mo_tanf_income_eligible: false
+    mo_tanf_eligible: false
+    mo_tanf: 0
+
+- name: Family of 5 with child support income
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 35
+        child_support_received: 3_600
+      person2:
+        age: 12
+        is_tax_unit_dependent: true
+      person3:
+        age: 8
+        is_tax_unit_dependent: true
+      person4:
+        age: 5
+        is_tax_unit_dependent: true
+      person5:
+        age: 2
+        is_tax_unit_dependent: true
+    spm_units:
+      spm_unit:
+        members: [person1, person2, person3, person4, person5]
+        spm_unit_cash_assets: 200
+    tax_units:
+      tax_unit:
+        members: [person1, person2, person3, person4, person5]
+    households:
+      household:
+        members: [person1, person2, person3, person4, person5]
+        state_code: MO
+  output:
+    mo_tanf_standard_of_need: 13_476
+    mo_tanf_maximum_benefit: 4_652.724
+    mo_tanf_countable_income: 3_600
+    mo_tanf_gross_income_eligible: true
+    mo_tanf_standard_of_need_test: true
+    mo_tanf_percentage_of_need_test: true
+    mo_tanf_income_eligible: true
+    mo_tanf_eligible: true
+    mo_tanf: 1_052.724
+
+- name: Benefit calculation
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 30
+        employment_income: 1_080
+      person2:
+        age: 5
+        is_tax_unit_dependent: true
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+        spm_unit_cash_assets: 100
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code: MO
+  output:
+    mo_tanf_standard_of_need: 8_136
+    mo_tanf_maximum_benefit: 2_809.035
+    mo_tanf_eligible: true
+    mo_tanf: 2_809.035

policyengine_us/tests/policy/baseline/gov/states/mo/dss/tanf/mo_tanf.yaml

@@ -0,0 +1,60 @@
+- name: Ineligible household receives zero benefit
+  period: 2024-01
+  input:
+    state_code: MO
+    mo_tanf_eligible: false
+    mo_tanf_standard_of_need: 846
+    mo_tanf_countable_income: 0
+  output:
+    mo_tanf: 0
+
+- name: Eligible household with no income receives maximum benefit
+  period: 2024-01
+  input:
+    state_code: MO
+    mo_tanf_eligible: true
+    mo_tanf_standard_of_need: 846
+    mo_tanf_countable_income: 0
+  output:
+    mo_tanf: 292.09
+
+- name: Eligible household with countable income receives reduced benefit
+  period: 2024-01
+  input:
+    state_code: MO
+    mo_tanf_eligible: true
+    mo_tanf_standard_of_need: 846
+    mo_tanf_countable_income: 100
+  output:
+    mo_tanf: 192.09
+
+- name: Benefit below $10 minimum threshold is not paid
+  period: 2024-01
+  input:
+    state_code: MO
+    mo_tanf_eligible: true
+    mo_tanf_standard_of_need: 846
+    mo_tanf_countable_income: 285
+  output:
+    # $292.09 - $285 = $7.09, but minimum payment is $10
+    mo_tanf: 0
+
+- name: Benefit of $10
+  period: 2024-01
+  input:
+    state_code: MO
+    mo_tanf_eligible: true
+    mo_tanf_standard_of_need: 846
+    mo_tanf_countable_income: 282
+  output:
+    mo_tanf: 10.09
+
+- name: Countable income exceeds maximum benefit results in zero
+  period: 2024-01
+  input:
+    state_code: MO
+    mo_tanf_eligible: true
+    mo_tanf_standard_of_need: 846
+    mo_tanf_countable_income: 300
+  output:
+    mo_tanf: 0