policyengine-us 1.454.1__py3-none-any.whl → 1.456.0__py3-none-any.whl

policyengine_us/parameters/gov/irs/deductions/qbi/max/reit_ptp_rate.yaml

@@ -0,0 +1,13 @@
+description: REIT and PTP income is deducted at this rate under the qualified business income deduction.
+metadata:
+  label: REIT/PTP income deduction rate
+  unit: /1
+  period: year
+  reference:
+    - title: 26 U.S. Code § 199A(b)(1)(B) - Combined qualified business income amount
+      href: https://www.law.cornell.edu/uscode/text/26/199A#b_1_B
+    - title: IRS Form 8995 Lines 6-9 - REIT and PTP Component
+      href: https://www.irs.gov/pub/irs-pdf/f8995.pdf
+values:
+  2013-01-01: 0.0
+  2018-01-01: 0.2

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/states/il/hfs/smib/eligibility/il_smib_eligible.yaml

@@ -0,0 +1,88 @@
+# Illinois SMIB Buy-In Program eligibility tests
+# SMIB pays Part B premiums for AABD, TANF, or SSI recipients who are Medicare eligible
+
+- name: SMIB eligible - AABD recipient on Medicare
+  period: 2024-01
+  input:
+    people:
+      person:
+        age: 67
+        is_ssi_aged_blind_disabled: true
+        il_aabd_eligible_person: true
+        medicare_quarters_of_coverage: 40
+    spm_units:
+      spm_unit:
+        members: [person]
+    households:
+      household:
+        members: [person]
+        state_code: IL
+  output:
+    is_medicare_eligible: [true]
+    il_smib_categorical_eligible: [true]
+    il_smib_eligible: [true]
+
+- name: SMIB eligible - SSI recipient on Medicare
+  period: 2024-01
+  input:
+    people:
+      person:
+        age: 68
+        is_ssi_aged_blind_disabled: true
+        meets_ssi_resource_test: true
+        immigration_status: CITIZEN
+        medicare_quarters_of_coverage: 40
+    spm_units:
+      spm_unit:
+        members: [person]
+    households:
+      household:
+        members: [person]
+        state_code: IL
+  output:
+    is_medicare_eligible: [true]
+    is_ssi_eligible: [true]
+    il_smib_categorical_eligible: [true]
+    il_smib_eligible: [true]
+
+- name: Not eligible - Medicare eligible but not AABD/TANF/SSI
+  period: 2024-01
+  input:
+    people:
+      person:
+        age: 67
+        medicare_quarters_of_coverage: 40
+        # Explicitly disable AABD/SSI eligibility
+        il_aabd_eligible_person: false
+        is_ssi_aged_blind_disabled: false
+    spm_units:
+      spm_unit:
+        members: [person]
+    households:
+      household:
+        members: [person]
+        state_code: IL
+  output:
+    is_medicare_eligible: [true]
+    il_smib_categorical_eligible: [false]
+    il_smib_eligible: [false]
+
+- name: Not eligible - AABD but not Medicare eligible
+  period: 2024-01
+  input:
+    people:
+      person:
+        age: 50
+        is_ssi_aged_blind_disabled: true
+        il_aabd_eligible_person: true
+    spm_units:
+      spm_unit:
+        members: [person]
+    households:
+      household:
+        members: [person]
+        state_code: IL
+  output:
+    is_medicare_eligible: [false]
+    il_smib_categorical_eligible: [true]
+    il_smib_eligible: [false]

policyengine_us/tests/policy/baseline/gov/states/il/hfs/smib/integration.yaml

@@ -0,0 +1,73 @@
+# Illinois SMIB Buy-In Program integration tests
+# Part B premium for 2024: $174.70/month
+
+- name: SMIB benefit for AABD recipient
+  period: 2024-01
+  input:
+    people:
+      person:
+        age: 67
+        is_ssi_aged_blind_disabled: true
+        il_aabd_eligible_person: true
+        medicare_quarters_of_coverage: 40
+    spm_units:
+      spm_unit:
+        members: [person]
+    households:
+      household:
+        members: [person]
+        state_code: IL
+  output:
+    il_smib_eligible: [true]
+    il_smib_person: [174.70]
+    il_smib: [174.70]
+
+- name: SMIB benefit for married couple - both eligible
+  period: 2024-01
+  input:
+    people:
+      person1:
+        age: 68
+        is_ssi_aged_blind_disabled: true
+        meets_ssi_resource_test: true
+        immigration_status: CITIZEN
+        medicare_quarters_of_coverage: 40
+      person2:
+        age: 66
+        is_ssi_aged_blind_disabled: true
+        meets_ssi_resource_test: true
+        immigration_status: CITIZEN
+        medicare_quarters_of_coverage: 40
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code: IL
+  output:
+    il_smib_eligible: [true, true]
+    il_smib_person: [174.70, 174.70]
+    il_smib: [349.40]
+
+- name: No SMIB benefit - not eligible
+  period: 2024-01
+  input:
+    people:
+      person:
+        age: 67
+        medicare_quarters_of_coverage: 40
+        # Explicitly disable categorical eligibility
+        il_aabd_eligible_person: false
+        is_ssi_aged_blind_disabled: false
+    spm_units:
+      spm_unit:
+        members: [person]
+    households:
+      household:
+        members: [person]
+        state_code: IL
+  output:
+    il_smib_eligible: [false]
+    il_smib_person: [0]
+    il_smib: [0]

policyengine_us/variables/gov/irs/income/taxable_income/deductions/qualified_business_income_deduction/qbid_amount.py

@@ -4,14 +4,13 @@ from policyengine_us.model_api import *
 class qbid_amount(Variable):
     value_type = float
     entity = Person
-    label = (
-        "Per-cap qualified business income deduction amount for each person"
-    )
+    label = "Per-person qualified business income deduction amount"
     unit = USD
     definition_period = YEAR
     reference = (
-        "https://www.law.cornell.edu/uscode/text/26/199A#b_1"
-        "https://www.irs.gov/pub/irs-prior/p535--2018.pdf"
+        "https://www.law.cornell.edu/uscode/text/26/199A#b_1",
+        "https://www.irs.gov/pub/irs-prior/p535--2018.pdf",
+        "https://www.irs.gov/pub/irs-pdf/f8995.pdf",
     )
 
     def formula(person, period, parameters):
@@ -53,4 +52,15 @@ class qbid_amount(Variable):
         )
         line26 = max_(0, adj_qbid_max - reduction)
         line12 = where(adj_cap < adj_qbid_max, line26, 0)
-        return max_(line11, line12)  # Worksheet 12-A, line 13
+        # QBI component (Worksheet 12-A, line 13 / Form 8995 Line 5)
+        qbi_component = max_(line11, line12)
+
+        # REIT/PTP component (Form 8995 Lines 6-9)
+        # Per §199A(b)(1)(B), qualified REIT dividends and qualified PTP income
+        # receive a 20% deduction WITHOUT W-2 wage or UBIA limitations
+        reit_ptp_income = person("qualified_reit_and_ptp_income", period)
+        reit_ptp_component = p.max.reit_ptp_rate * max_(0, reit_ptp_income)
+
+        # Total QBID = QBI component + REIT/PTP component
+        # (Form 8995 Line 10: Add lines 5 and 9)
+        return qbi_component + reit_ptp_component

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/household/income/person/dividends/qualified_reit_and_ptp_income.py

@@ -6,7 +6,7 @@ class qualified_reit_and_ptp_income(Variable):
     entity = Person
     label = "REIT and PTP Income"
     unit = USD
-    documentation = "REIT and Publically Traded Partnership Income. Part of the QBID calclulation."
+    documentation = "REIT and Publicly Traded Partnership Income. Part of the QBID calculation."
     definition_period = YEAR
     reference = "https://www.law.cornell.edu/uscode/text/26/1#h_11"
     uprating = "calibration.gov.irs.soi.qualified_dividend_income"

{policyengine_us-1.454.1.dist-info → policyengine_us-1.456.0.dist-info}/METADATA

@@ -1,6 +1,6 @@
 Metadata-Version: 2.4
 Name: policyengine-us
-Version: 1.454.1
+Version: 1.456.0
 Summary: Add your description here.
 Author-email: PolicyEngine <hello@policyengine.org>
 License-File: LICENSE

{policyengine_us-1.454.1.dist-info → policyengine_us-1.456.0.dist-info}/RECORD

@@ -729,6 +729,7 @@ policyengine_us/parameters/gov/irs/deductions/qbi/income_definition.yaml,sha256=
 policyengine_us/parameters/gov/irs/deductions/qbi/deduction_floor/amount.yaml,sha256=CXwummMdhR2MRypqpHlMS2-pYGzs43hxzW9qJ9ywhuQ,578
 policyengine_us/parameters/gov/irs/deductions/qbi/deduction_floor/in_effect.yaml,sha256=Lcmj2iI0_9bQ84pBtMs4tvPSHUyQzxFQAF5NvaA1r9M,372
 policyengine_us/parameters/gov/irs/deductions/qbi/max/rate.yaml,sha256=roMoxlefYwEdD9VdGTiC9OkivmQrwwSUx0CbNSvXpzA,415
+policyengine_us/parameters/gov/irs/deductions/qbi/max/reit_ptp_rate.yaml,sha256=TQ_UbmPc4wR71cKscBmAYozzJ0k13Ogl3lciqbTLSbw,507
 policyengine_us/parameters/gov/irs/deductions/qbi/max/business_property/rate.yaml,sha256=oR27sVH8gGfDQtUx1pG4IGzNCqimmC6SnO6CtF5oK0g,370
 policyengine_us/parameters/gov/irs/deductions/qbi/max/w2_wages/alt_rate.yaml,sha256=blMwSsl2cGk9tUKzwVAYYFoFrkOH2HBFKW62Qjt921I,600
 policyengine_us/parameters/gov/irs/deductions/qbi/max/w2_wages/rate.yaml,sha256=d7jlv_p-zsdryNc-RvGfxNTsE6SbI4STzLDvuM5di-I,335
@@ -3718,7 +3719,7 @@ policyengine_us/tests/policy/baseline/gov/irs/income/taxable_income/deductions/i
 policyengine_us/tests/policy/baseline/gov/irs/income/taxable_income/deductions/itemizing/wagering_losses_deduction.yaml,sha256=w_kw5K7GltU67dx1Q-W1o_JvdIF5uiROxlo3fkXqrjA,1622
 policyengine_us/tests/policy/baseline/gov/irs/income/taxable_income/deductions/overtime_income/overtime_income_deduction.yaml,sha256=Walib9Jo93X4XkqicUXypVdpucueZgdsJptK-VtKl44,1010
 policyengine_us/tests/policy/baseline/gov/irs/income/taxable_income/deductions/overtime_income/overtime_income_deduction_ssn_requirement_met.yaml,sha256=GD4w8BKLayQyVJ9qBcB0ddetWaAWau0BYP77AEttB8w,1353
-policyengine_us/tests/policy/baseline/gov/irs/income/taxable_income/deductions/qbid/qbid_amount.yaml,sha256=jUiPA4VHc1yPT3idQnQVxzTig6yV73Zoa4I56oUd-_A,4527
+policyengine_us/tests/policy/baseline/gov/irs/income/taxable_income/deductions/qbid/qbid_amount.yaml,sha256=IUxjnPdrTILitnWJ5jh_2E4P55bAOm6fMuIQNRq0BMs,6953
 policyengine_us/tests/policy/baseline/gov/irs/income/taxable_income/deductions/qbid/qualified_business_income.yaml,sha256=4qNyYDGR_o_DBOsSxiHszzqWvt31-jGDKjtjs-5tcCY,1939
 policyengine_us/tests/policy/baseline/gov/irs/income/taxable_income/deductions/qbid/qualified_business_income_deduction.yaml,sha256=B8G8xmMwlgR2zF1O_4azxIlLNkwJMeKDAnpeVMZJMPo,1492
 policyengine_us/tests/policy/baseline/gov/irs/income/taxable_income/deductions/qbid/taxable_income_less_qbid.yaml,sha256=Cjt-YJ_Hpfnqd0vGHs361h55WqYR0_Te9lGWEf4Lrts,536
@@ -4427,6 +4428,8 @@ policyengine_us/tests/policy/baseline/gov/states/il/hfs/hbwd/eligibility/il_hbwd
 policyengine_us/tests/policy/baseline/gov/states/il/hfs/mpe/il_mpe_eligible.yaml,sha256=HsLBtpSkDJj0UzuOTFdoXYqpmxb9Dh-RSVRDJLONfEw,841
 policyengine_us/tests/policy/baseline/gov/states/il/hfs/mpe/il_mpe_income_eligible.yaml,sha256=mRupIOz0ZkSj87dz6gv98UlbXS_j_Ym7pZztY4Pr7sM,484
 policyengine_us/tests/policy/baseline/gov/states/il/hfs/mpe/integration.yaml,sha256=BshHjPMgASSK95anysum9f7-YXNCEUzwLYviJuVIM1Q,3521
+policyengine_us/tests/policy/baseline/gov/states/il/hfs/smib/integration.yaml,sha256=HTahHMzPIfC0wKGfzuXUe0XSiUkPHb-_MxA5gbF_UsI,1790
+policyengine_us/tests/policy/baseline/gov/states/il/hfs/smib/eligibility/il_smib_eligible.yaml,sha256=In5o6xt4VnD4UCFTWMVFxVvQd0Tye4NG12YyKMO4pIE,2205
 policyengine_us/tests/policy/baseline/gov/states/il/idoa/bap/il_bap_eligible.yaml,sha256=bxAIxI1GYL6I-htJnFPMEbbbq4yo0QZ2_b4V9jfboQc,1115
 policyengine_us/tests/policy/baseline/gov/states/il/rta/cta/il_cta_benefit.yaml,sha256=P1bzMm2ZSF6SdRMJ28fNrYm3ZJ1Qv2FWUaW4HNCxbvI,1257
 policyengine_us/tests/policy/baseline/gov/states/il/rta/cta/free_ride/il_cta_free_ride_benefit.yaml,sha256=vc6te3785fDkipZjr-JttgTai1w6WsDRydWM56E1h3c,683
@@ -6151,7 +6154,7 @@ policyengine_us/variables/gov/irs/income/taxable_income/deductions/itemizing/tot
 policyengine_us/variables/gov/irs/income/taxable_income/deductions/itemizing/wagering_losses_deduction.py,sha256=EfNKU46fN_z84wh2lr-xyL07msiqJtoha33_YWP64BE,628
 policyengine_us/variables/gov/irs/income/taxable_income/deductions/overtime_income/overtime_income_deduction.py,sha256=nj2R9ywGYT6wZC0TSd3nS0uCgU6-YpkOW10OSXysnUc,984
 policyengine_us/variables/gov/irs/income/taxable_income/deductions/overtime_income/overtime_income_deduction_ssn_requirement_met.py,sha256=oy3WhxjuJAzTeLNCp8-Ol5-NFVvhrs3OLj-gniRRtZM,961
-policyengine_us/variables/gov/irs/income/taxable_income/deductions/qualified_business_income_deduction/qbid_amount.py,sha256=HHAtCsYqazz-jLRcY9mmlZJp_DlGinImKFZHBBVvIE4,2480
+policyengine_us/variables/gov/irs/income/taxable_income/deductions/qualified_business_income_deduction/qbid_amount.py,sha256=Xb-cctuwuc6hb-n4iJOjs17zTnL0my18Dd8n3tUPBAs,3069
 policyengine_us/variables/gov/irs/income/taxable_income/deductions/qualified_business_income_deduction/qualified_business_income.py,sha256=siUYxndY6je2Pm335LLZVevy2FAPlzMBJuex5I4FC3s,823
 policyengine_us/variables/gov/irs/income/taxable_income/deductions/qualified_business_income_deduction/qualified_business_income_deduction.py,sha256=RcCXVvT1GvEFQNOt4f_MtZW9k224_nslXzhG1St6dq0,1477
 policyengine_us/variables/gov/irs/income/taxable_income/deductions/qualified_business_income_deduction/qualified_business_income_deduction_person.py,sha256=wjBgn5j4BuNqNFSzi89rzQEvQUavwoa_LJlGDtQbt9M,1071
@@ -7099,6 +7102,10 @@ policyengine_us/variables/gov/states/il/hfs/hbwd/income/earned/il_hbwd_gross_ear
 policyengine_us/variables/gov/states/il/hfs/hbwd/income/unearned/il_hbwd_countable_unearned_income.py,sha256=KSMTrd5YyH5hsLteihng4y4mF8NuHf14MPJojdfPSCo,590
 policyengine_us/variables/gov/states/il/hfs/mpe/il_mpe_eligible.py,sha256=2q7nf9NWvG2GMIQsoIcr5HSB9JjXDsAK3Efqi9WpfbM,562
 policyengine_us/variables/gov/states/il/hfs/mpe/eligibility/il_mpe_income_eligible.py,sha256=3kM_oKUtXmPPtLIArsGHXTCzAKHpnX3kDV9525dVPTM,557
+policyengine_us/variables/gov/states/il/hfs/smib/il_smib.py,sha256=Bb101AMFuxCdrUVWkoKBWKhxQuhJaW4pBxQrdVZj3n4,738
+policyengine_us/variables/gov/states/il/hfs/smib/il_smib_person.py,sha256=hri1abbJ98pQTDzKf27N1ebglivWxjBTJ2_1B3_Q9A8,846
+policyengine_us/variables/gov/states/il/hfs/smib/eligibility/il_smib_categorical_eligible.py,sha256=1QZOk6e-BIp_ZeZsPfrhpJxtRyYRFfBAR6Oxa1938Ok,940
+policyengine_us/variables/gov/states/il/hfs/smib/eligibility/il_smib_eligible.py,sha256=rLHglitHgc-E-VoVVjLmHhx6LTZPe3Iyl1zUn49zcd4,1226
 policyengine_us/variables/gov/states/il/idoa/bap/il_bap_eligible.py,sha256=JOel2c6VVksxFwKHPOj9RnBdAwkakY4BpfPBBrfQOio,1141
 policyengine_us/variables/gov/states/il/rta/cta/il_cta_benefit.py,sha256=aah_Xm_XwslqNhOlpjPR62fAn68o6Zy2ghrWRa2rAVA,569
 policyengine_us/variables/gov/states/il/rta/cta/free_ride/il_cta_free_ride_benefit.py,sha256=5-FDCAqSSeAdebzMXcv7BPS29Yk_J8aCyepC3HVDnSA,415
@@ -8913,7 +8920,7 @@ policyengine_us/variables/household/income/person/dividends/dividend_income.py,s
 policyengine_us/variables/household/income/person/dividends/non_qualified_dividend_income.py,sha256=6fklBCnmVWUl9-4yBG4TXpGoYna9qsPUQ50UMx2maJI,291
 policyengine_us/variables/household/income/person/dividends/qualified_bdc_income.py,sha256=7V--w6Rp8s7JTDyEYvK0_PU2ZKb1sb6BNn3p3cKpMc8,459
 policyengine_us/variables/household/income/person/dividends/qualified_dividend_income.py,sha256=32xzhjwRYNlJN-Bx2X8RjNfm331WPHSSm5jI_q88W9s,279
-policyengine_us/variables/household/income/person/dividends/qualified_reit_and_ptp_income.py,sha256=Kan9xlpj_2MalqaRysJmERohgEXK6dcKdJIIu6iYSLQ,445
+policyengine_us/variables/household/income/person/dividends/qualified_reit_and_ptp_income.py,sha256=nkWgE5DTLGhe-xMvMp2iAKyn8qevey-PIpAPYBej-_8,442
 policyengine_us/variables/household/income/person/estate/estate_income.py,sha256=76XCBnLX_pmKjmyMxFxmrPEVcFAO9FHMdJA-bsAswSY,188
 policyengine_us/variables/household/income/person/estate/estate_income_would_be_qualified.py,sha256=YWoT4rB7lK27DBlu3XFu0qozax42TD8kIOAa2rbfJyA,404
 policyengine_us/variables/household/income/person/farm/farm_operations_income.py,sha256=IHKJH47b8hoSWXi1xiUd8bosnswBG9O_nHttaowZ35Q,458
@@ -9022,8 +9029,8 @@ policyengine_us/variables/input/farm_income.py,sha256=BEKxYmHNNnWJAAvULl5qZJigy5
 policyengine_us/variables/input/geography.py,sha256=Ux0ueAf0rhZaflyEqz81UuXP3xKCKBDvoO3CrKhiQEc,5421
 policyengine_us/variables/input/self_employment_income.py,sha256=PwsGz8R4lRikKWUYOhsC0qosNNLXq4f5SQmfw4S3mk8,511
 policyengine_us/variables/input/self_employment_income_before_lsr.py,sha256=E8fcX9Nlyqz8dziHhQv_euutdmoIwFMMWePUwbbwv_w,379
-policyengine_us-1.454.1.dist-info/METADATA,sha256=AvYKu3iLQankAJbZi-QYF3zey0btLnoG0C7rPLVgRXE,1649
-policyengine_us-1.454.1.dist-info/WHEEL,sha256=WLgqFyCfm_KASv4WHyYy0P3pM_m7J5L9k2skdKLirC8,87
-policyengine_us-1.454.1.dist-info/entry_points.txt,sha256=MLaqNyNTbReALyKNkde85VkuFFpdPWAcy8VRG1mjczc,57
-policyengine_us-1.454.1.dist-info/licenses/LICENSE,sha256=2N5ReRelkdqkR9a-KP-y-shmcD5P62XoYiG-miLTAzo,34519
-policyengine_us-1.454.1.dist-info/RECORD,,
+policyengine_us-1.456.0.dist-info/METADATA,sha256=1KENDYN0IzlCBMCni-O5UNvmq5tEQzjtlbRhqceYT0U,1649
+policyengine_us-1.456.0.dist-info/WHEEL,sha256=WLgqFyCfm_KASv4WHyYy0P3pM_m7J5L9k2skdKLirC8,87
+policyengine_us-1.456.0.dist-info/entry_points.txt,sha256=MLaqNyNTbReALyKNkde85VkuFFpdPWAcy8VRG1mjczc,57
+policyengine_us-1.456.0.dist-info/licenses/LICENSE,sha256=2N5ReRelkdqkR9a-KP-y-shmcD5P62XoYiG-miLTAzo,34519
+policyengine_us-1.456.0.dist-info/RECORD,,