policyengine-us 1.455.0__py3-none-any.whl → 1.503.1__py3-none-any.whl

policyengine_us/tests/policy/baseline/gov/states/de/dhss/tanf/income/earned/de_tanf_dependent_care_deduction.yaml

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+# Unit tests for Delaware TANF dependent care deduction
+# 16 Del. Admin. Code SS 4000-4008: $200/month under age 2, $175/month age 2+
+# https://www.law.cornell.edu/regulations/delaware/16-Del-Admin-Code-SS-4000-4008
+
+- name: Case 1, no childcare expenses.
+  period: 2025-01
+  input:
+    people:
+      person1:
+        age: 1
+        is_tax_unit_dependent: true
+    spm_units:
+      spm_unit:
+        members: [person1]
+        childcare_expenses: 0
+    households:
+      household:
+        members: [person1]
+        state_code: DE
+  output:
+    de_tanf_dependent_care_deduction: 0
+
+- name: Case 2, child under 2 max $200.
+  period: 2025-01
+  input:
+    people:
+      person1:
+        age: 1
+        is_tax_unit_dependent: true
+    spm_units:
+      spm_unit:
+        members: [person1]
+        childcare_expenses: 3_600  # $300/month > $200 max
+    households:
+      household:
+        members: [person1]
+        state_code: DE
+  output:
+    # Max for under 2 is $200
+    de_tanf_dependent_care_deduction: 200
+
+- name: Case 3, child age 2+ max $175.
+  period: 2025-01
+  input:
+    people:
+      person1:
+        age: 3
+        is_tax_unit_dependent: true
+    spm_units:
+      spm_unit:
+        members: [person1]
+        childcare_expenses: 3_600  # $300/month > $175 max
+    households:
+      household:
+        members: [person1]
+        state_code: DE
+  output:
+    # Max for age 2+ is $175
+    de_tanf_dependent_care_deduction: 175
+
+- name: Case 4, expenses below max.
+  period: 2025-01
+  input:
+    people:
+      person1:
+        age: 1
+        is_tax_unit_dependent: true
+    spm_units:
+      spm_unit:
+        members: [person1]
+        childcare_expenses: 1_800  # $150/month < $200 max
+    households:
+      household:
+        members: [person1]
+        state_code: DE
+  output:
+    # Expenses $150 < max $200, deduction = actual
+    de_tanf_dependent_care_deduction: 150
+
+- name: Case 5, age 2 exactly uses 2+ threshold.
+  period: 2025-01
+  input:
+    people:
+      person1:
+        age: 2
+        is_tax_unit_dependent: true
+    spm_units:
+      spm_unit:
+        members: [person1]
+        childcare_expenses: 3_600  # $300/month
+    households:
+      household:
+        members: [person1]
+        state_code: DE
+  output:
+    # Age 2 uses $175 threshold
+    de_tanf_dependent_care_deduction: 175
+
+- name: Case 6, newborn age 0.
+  period: 2025-01
+  input:
+    people:
+      person1:
+        age: 0
+        is_tax_unit_dependent: true
+    spm_units:
+      spm_unit:
+        members: [person1]
+        childcare_expenses: 3_600  # $300/month
+    households:
+      household:
+        members: [person1]
+        state_code: DE
+  output:
+    # Newborn uses $200 threshold
+    de_tanf_dependent_care_deduction: 200
+
+- name: Case 7, two children mixed ages.
+  period: 2025-01
+  input:
+    people:
+      person1:
+        age: 30
+      person2:
+        age: 1
+        is_tax_unit_dependent: true
+      person3:
+        age: 4
+        is_tax_unit_dependent: true
+    spm_units:
+      spm_unit:
+        members: [person1, person2, person3]
+        childcare_expenses: 6_000  # $500/month
+    households:
+      household:
+        members: [person1, person2, person3]
+        state_code: DE
+  output:
+    # Child1 (under 2): $200 + Child2 (age 4): $175 = $375
+    # Expenses $500 > $375, capped at $375
+    de_tanf_dependent_care_deduction: 375
+
+- name: Case 8, non-dependent not counted.
+  period: 2025-01
+  input:
+    people:
+      person1:
+        age: 30
+      person2:
+        age: 1
+        is_tax_unit_dependent: false
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+        childcare_expenses: 3_600  # $300/month
+    households:
+      household:
+        members: [person1, person2]
+        state_code: DE
+  output:
+    # No dependents → no deduction
+    de_tanf_dependent_care_deduction: 0
+
+- name: Case 9, expenses exactly at limit.
+  period: 2025-01
+  input:
+    people:
+      person1:
+        age: 1
+        is_tax_unit_dependent: true
+    spm_units:
+      spm_unit:
+        members: [person1]
+        childcare_expenses: 2_400  # $200/month exactly
+    households:
+      household:
+        members: [person1]
+        state_code: DE
+  output:
+    # Expenses = max = $200
+    de_tanf_dependent_care_deduction: 200
+
+- name: Case 10, three children all age 2+.
+  period: 2025-01
+  input:
+    people:
+      person1:
+        age: 30
+      person2:
+        age: 3
+        is_tax_unit_dependent: true
+      person3:
+        age: 5
+        is_tax_unit_dependent: true
+      person4:
+        age: 7
+        is_tax_unit_dependent: true
+    spm_units:
+      spm_unit:
+        members: [person1, person2, person3, person4]
+        childcare_expenses: 9_600  # $800/month
+    households:
+      household:
+        members: [person1, person2, person3, person4]
+        state_code: DE
+  output:
+    # 3 children age 2+: 3 * $175 = $525
+    # Expenses $800 > $525, capped at $525
+    de_tanf_dependent_care_deduction: 525

policyengine_us/tests/policy/baseline/gov/states/de/dhss/tanf/income/earned/de_tanf_earned_income_deduction.yaml

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+# Unit tests for Delaware TANF earned income deduction
+# 16 Del. Admin. Code SS 4000-4008: $90 work expense per earner
+# https://www.law.cornell.edu/regulations/delaware/16-Del-Admin-Code-SS-4000-4008
+
+- name: Case 1, no earnings.
+  period: 2025-01
+  input:
+    people:
+      person1:
+        age: 30
+    spm_units:
+      spm_unit:
+        members: [person1]
+    households:
+      household:
+        members: [person1]
+        state_code: DE
+  output:
+    de_tanf_earned_income_deduction: 0
+
+- name: Case 2, single earner.
+  period: 2025-01
+  input:
+    people:
+      person1:
+        age: 30
+        employment_income_before_lsr: 6_000  # $500/month
+    spm_units:
+      spm_unit:
+        members: [person1]
+    households:
+      household:
+        members: [person1]
+        state_code: DE
+  output:
+    # 1 earner * $90 = $90
+    de_tanf_earned_income_deduction: 90
+
+- name: Case 3, two earners.
+  period: 2025-01
+  input:
+    people:
+      person1:
+        age: 30
+        employment_income_before_lsr: 6_000  # $500/month
+      person2:
+        age: 28
+        employment_income_before_lsr: 4_800  # $400/month
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code: DE
+  output:
+    # 2 earners * $90 = $180
+    de_tanf_earned_income_deduction: 180
+
+- name: Case 4, one earner one non-earner.
+  period: 2025-01
+  input:
+    people:
+      person1:
+        age: 30
+        employment_income_before_lsr: 6_000  # $500/month
+      person2:
+        age: 28
+        employment_income_before_lsr: 0
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code: DE
+  output:
+    # 1 earner * $90 = $90
+    de_tanf_earned_income_deduction: 90
+
+- name: Case 5, minimal earnings still counts.
+  period: 2025-01
+  input:
+    people:
+      person1:
+        age: 30
+        employment_income_before_lsr: 12  # $1/month
+    spm_units:
+      spm_unit:
+        members: [person1]
+    households:
+      household:
+        members: [person1]
+        state_code: DE
+  output:
+    # Any earnings counts as earner → $90
+    de_tanf_earned_income_deduction: 90

policyengine_us/tests/policy/baseline/gov/states/de/dhss/tanf/income/earned/de_tanf_net_earned_income.yaml

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+# Unit tests for Delaware TANF net earned income (applicant eligibility)
+# Gross earned - $90 work expense - childcare (no $30 or 1/3 disregard)
+
+- name: Case 1, no earnings.
+  period: 2025-01
+  input:
+    people:
+      person1:
+        age: 30
+    spm_units:
+      spm_unit:
+        members: [person1]
+    households:
+      household:
+        members: [person1]
+        state_code: DE
+  output:
+    de_tanf_net_earned_income: 0
+
+- name: Case 2, earnings below work expense.
+  period: 2025-01
+  input:
+    people:
+      person1:
+        age: 30
+        employment_income_before_lsr: 600  # $50/month
+    spm_units:
+      spm_unit:
+        members: [person1]
+    households:
+      household:
+        members: [person1]
+        state_code: DE
+  output:
+    # Gross: $50
+    # Work expense: $90 (1 earner)
+    # Net: max($50 - $90, 0) = $0
+    de_tanf_net_earned_income: 0
+
+- name: Case 3, earnings above work expense.
+  period: 2025-01
+  input:
+    people:
+      person1:
+        age: 30
+        employment_income_before_lsr: 6_000  # $500/month
+    spm_units:
+      spm_unit:
+        members: [person1]
+    households:
+      household:
+        members: [person1]
+        state_code: DE
+  output:
+    # Gross: $500
+    # Work expense: $90
+    # Net: $500 - $90 = $410
+    de_tanf_net_earned_income: 410
+
+- name: Case 4, earnings with childcare.
+  period: 2025-01
+  input:
+    people:
+      person1:
+        age: 30
+        employment_income_before_lsr: 6_000  # $500/month
+      person2:
+        age: 3
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+        childcare_expenses: 1_800  # $150/month
+    households:
+      household:
+        members: [person1, person2]
+        state_code: DE
+  output:
+    # Gross: $500
+    # Work expense: $90
+    # Childcare: $150
+    # Net: $500 - $90 - $150 = $260
+    de_tanf_net_earned_income: 260
+
+- name: Case 5, two earners.
+  period: 2025-01
+  input:
+    people:
+      person1:
+        age: 30
+        employment_income_before_lsr: 6_000  # $500/month
+      person2:
+        age: 28
+        employment_income_before_lsr: 3_600  # $300/month
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code: DE
+  output:
+    # Gross: $500 + $300 = $800
+    # Work expense: $90 * 2 = $180
+    # Net: $800 - $180 = $620
+    de_tanf_net_earned_income: 620

policyengine_us/tests/policy/baseline/gov/states/de/dhss/tanf/income/unearned/de_tanf_countable_unearned_income.yaml

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+# Unit tests for Delaware TANF countable unearned income
+# 16 Del. Admin. Code SS 4000-4008: First $50 of child support is disregarded
+
+- name: Case 1, no unearned income.
+  period: 2025-01
+  input:
+    people:
+      person1:
+        age: 30
+    spm_units:
+      spm_unit:
+        members: [person1]
+    households:
+      household:
+        members: [person1]
+        state_code: DE
+  output:
+    de_tanf_countable_unearned_income: 0
+
+- name: Case 2, unearned income without child support.
+  period: 2025-01
+  input:
+    people:
+      person1:
+        age: 30
+        social_security: 1_200  # $100/month
+    spm_units:
+      spm_unit:
+        members: [person1]
+    households:
+      household:
+        members: [person1]
+        state_code: DE
+  output:
+    # Social Security: $100/month, no child support disregard applies
+    de_tanf_countable_unearned_income: 100
+
+- name: Case 3, multiple recipients - disregard is per unit not per person.
+  period: 2025-01
+  input:
+    people:
+      person1:
+        age: 30
+        child_support_received: 360  # $30/month
+      person2:
+        age: 30
+        child_support_received: 600  # $50/month
+      person3:
+        age: 30
+        child_support_received: 1_200  # $100/month
+    spm_units:
+      spm_unit:
+        members: [person1, person2, person3]
+    households:
+      household:
+        members: [person1, person2, person3]
+        state_code: DE
+  output:
+    # Total child support: $30 + $50 + $100 = $180
+    # Disregard: min($180, $50) = $50 (per unit, not per person)
+    # Countable: $180 - $50 = $130
+    de_tanf_countable_unearned_income: 130
+
+- name: Case 4, child support exactly at $50 boundary.
+  period: 2025-01
+  input:
+    people:
+      person1:
+        age: 30
+        child_support_received: 600  # $50/month exactly
+    spm_units:
+      spm_unit:
+        members: [person1]
+    households:
+      household:
+        members: [person1]
+        state_code: DE
+  output:
+    # Child support: $50
+    # Disregard: min($50, $50) = $50
+    # Countable: $50 - $50 = $0
+    de_tanf_countable_unearned_income: 0
+
+- name: Case 5, mixed unearned income with child support.
+  period: 2025-01
+  input:
+    people:
+      person1:
+        age: 30
+        social_security: 1_200  # $100/month
+        child_support_received: 1_200  # $100/month
+    spm_units:
+      spm_unit:
+        members: [person1]
+    households:
+      household:
+        members: [person1]
+        state_code: DE
+  output:
+    # Social Security: $100 + Child support: $100 = $200 gross
+    # Disregard: min($100, $50) = $50
+    # Countable: $200 - $50 = $150
+    de_tanf_countable_unearned_income: 150