policyengine-us 1.456.1__py3-none-any.whl → 1.457.0__py3-none-any.whl

policyengine_us/parameters/gov/contrib/states/de/dependent_credit/age_limit/in_effect.yaml

@@ -0,0 +1,9 @@
+description: Delaware limits the dependent credit to dependents under a certain age, if this is true.
+
+values:
+  0000-01-01: false
+
+metadata:
+  unit: bool
+  period: year
+  label: Delaware dependent credit age limit in effect

policyengine_us/parameters/gov/contrib/states/de/dependent_credit/age_limit/threshold.yaml

@@ -0,0 +1,9 @@
+description: Delaware limits the dependent credit to dependents under this age.
+
+values:
+  2025-01-01: 18
+
+metadata:
+  label: Delaware dependent credit age threshold
+  period: year
+  unit: year

policyengine_us/parameters/gov/contrib/states/de/dependent_credit/amount.yaml

@@ -0,0 +1,9 @@
+description: Delaware provides this dependent credit amount.
+
+values:
+  2025-01-01: 110
+
+metadata:
+  label: Delaware dependent credit amount
+  period: year
+  unit: currency-USD

policyengine_us/parameters/gov/contrib/states/de/dependent_credit/in_effect.yaml

@@ -0,0 +1,9 @@
+description: Delaware applies the dependent credit reform, if this is true (separates dependent children from the personal credit with age-based amounts and phaseout).
+
+values:
+  0000-01-01: false
+
+metadata:
+  unit: bool
+  period: year
+  label: Delaware dependent credit reform in effect

policyengine_us/parameters/gov/contrib/states/de/dependent_credit/phaseout/rate.yaml

@@ -0,0 +1,9 @@
+description: Delaware phases out the dependent credit at this rate per dollar of adjusted gross income above the threshold.
+
+values:
+  2025-01-01: 0
+
+metadata:
+  label: Delaware dependent credit phaseout rate
+  period: year
+  unit: /1

policyengine_us/parameters/gov/contrib/states/de/dependent_credit/phaseout/threshold.yaml

@@ -0,0 +1,23 @@
+description: Delaware phases the dependent credit out for filers with adjusted gross income above this threshold, based on filing status.
+
+metadata:
+  label: Delaware dependent credit phaseout threshold
+  period: year
+  unit: currency-USD
+  breakdown:
+    - filing_status
+
+JOINT:
+  2025-01-01: 0
+
+HEAD_OF_HOUSEHOLD:
+  2025-01-01: 0
+
+SURVIVING_SPOUSE:
+  2025-01-01: 0
+
+SINGLE:
+  2025-01-01: 0
+
+SEPARATE:
+  2025-01-01: 0

policyengine_us/reforms/reforms.py

@@ -121,6 +121,9 @@ from .states.ri.ctc.ri_ctc_reform import create_ri_ctc_reform
 from .states.ri.exemption.ri_exemption_reform import (
     create_ri_exemption_reform_fn,
 )
+from .states.de.dependent_credit.de_dependent_credit_reform import (
+    create_de_dependent_credit_reform_fn,
+)
 from .aca import (
     create_aca_ptc_additional_bracket_reform,
     create_aca_ptc_simplified_bracket_reform,
@@ -276,6 +279,9 @@ def create_structural_reforms_from_parameters(parameters, period):
     )
     ri_ctc = create_ri_ctc_reform(parameters, period)
     ri_exemption = create_ri_exemption_reform_fn(parameters, period)
+    de_dependent_credit = create_de_dependent_credit_reform_fn(
+        parameters, period
+    )
     aca_ptc_additional_bracket = create_aca_ptc_additional_bracket_reform(
         parameters, period
     )
@@ -337,6 +343,7 @@ def create_structural_reforms_from_parameters(parameters, period):
         ctc_minimum_refundable_amount,
         ri_ctc,
         ri_exemption,
+        de_dependent_credit,
         aca_ptc_additional_bracket,
         aca_ptc_simplified_bracket,
     ]

policyengine_us/reforms/state_dependent_exemptions/repeal_state_dependent_exemptions.py

@@ -420,7 +420,7 @@ def create_repeal_state_dependent_exemptions() -> Reform:
             income = tax_unit("ky_modified_agi", period)
             fpg = parameters(period).gov.hhs.fpg
             # This will be CONTIGUOUS_US for Kentucky.
-            state_group = tax_unit.household("state_group", period)
+            state_group = tax_unit.household("state_group_str", period)
             p1 = fpg.first_person[state_group]
             padd = fpg.additional_person[state_group]
             family_size = tax_unit("head_spouse_count", period)

policyengine_us/reforms/states/de/__init__.py

@@ -0,0 +1,3 @@
+from .dependent_credit.de_dependent_credit_reform import (
+    create_de_dependent_credit_reform_fn,
+)

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/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/wv/tax/income/credits/liftc/wv_low_income_family_tax_credit_fpg.yaml

@@ -1,8 +1,12 @@
+# Unit tests for wv_low_income_family_tax_credit_fpg
+# 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: The federal poverty guidelines for family size of 4 is $27,750.
   period: 2022
   input:
+    state_code: WV
     tax_unit_size: 4
-    state_group: CONTIGUOUS_US
     wv_low_income_family_tax_credit_eligible: true
   output:
     wv_low_income_family_tax_credit_fpg: 27_750
@@ -10,8 +14,8 @@
 - name: The federal poverty guidelines for family size of 2 is $18,310.
   period: 2022
   input:
+    state_code: WV
     tax_unit_size: 2
-    state_group: CONTIGUOUS_US
     wv_low_income_family_tax_credit_eligible: true
   output:
     wv_low_income_family_tax_credit_fpg: 18_310
@@ -19,18 +23,18 @@
 - name: The federal poverty guidelines for family size of 8 is $46,630.
   period: 2022
   input:
+    state_code: WV
     tax_unit_size: 8
-    state_group: CONTIGUOUS_US
     wv_low_income_family_tax_credit_eligible: true
   output:
-    # 14_580 + 7 * 5_140
+    # 13_590 + 7 * 4_720 = 46_630
     wv_low_income_family_tax_credit_fpg: 46_630
 
-- name: The federal poverty guidelines for family size of 10 is $46,630.
+- name: The federal poverty guidelines for family size of 10 is $46,630 (capped at 8).
   period: 2022
   input:
+    state_code: WV
     tax_unit_size: 10
-    state_group: CONTIGUOUS_US
     wv_low_income_family_tax_credit_eligible: true
   output:
     wv_low_income_family_tax_credit_fpg: 46_630

policyengine_us/tests/policy/contrib/state_dependent_exemptions/repeal_state_dependent_exemptions.yaml

@@ -63,7 +63,7 @@
   period: 2024
   input:
     gov.contrib.repeal_state_dependent_exemptions.in_effect: false
-    people: 
+    people:
       person1:
         age: 38
       person2:
@@ -79,3 +79,27 @@
         state_code: VT
   output:
     vt_personal_exemptions: 15_300
+
+# Test for KY family size tax credit rate - verifies state_group_str is used correctly
+# This test ensures state_group is derived from state_code, not set explicitly
+- name: Kentucky family size tax credit with reform - state_group derived from state_code
+  period: 2024
+  reforms: policyengine_us.reforms.state_dependent_exemptions.repeal_state_dependent_exemptions.repeal_state_dependent_exemptions
+  input:
+    gov.contrib.repeal_state_dependent_exemptions.in_effect: true
+    people:
+      person1:
+        age: 38
+        employment_income: 20_000
+    tax_units:
+      tax_unit:
+        members: [person1]
+    households:
+      household:
+        members: [person1]
+        state_code: KY
+  output:
+    # With 20k income vs 15,060 FPG for 1 person in 2024, income/FPG ratio = 132.8%
+    # The rate scale: 130% -> 0.1, 133% -> 0
+    # Since 132.8% is between 130% and 133%, the rate is 0.1
+    ky_family_size_tax_credit_rate: 0.1

policyengine_us/tests/policy/contrib/states/de/dependent_credit_reform_test.yaml

@@ -0,0 +1,210 @@
+- name: DE dependent credit reform - restrict to children under 18
+  period: 2025
+  reforms: policyengine_us.reforms.states.de.dependent_credit.de_dependent_credit_reform.de_dependent_credit_reform
+  input:
+    gov.contrib.states.de.dependent_credit.in_effect: true
+    gov.contrib.states.de.dependent_credit.amount: 110
+    gov.contrib.states.de.dependent_credit.age_limit.in_effect: true
+    gov.contrib.states.de.dependent_credit.age_limit.threshold: 18
+    people:
+      parent:
+        age: 40
+        employment_income: 60_000
+      child1:
+        age: 16
+        is_tax_unit_dependent: true
+      child2:
+        age: 20
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [parent, child1, child2]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [parent, child1, child2]
+        state_name: DE
+  output:
+    # Personal credits (unaffected by dependent credit reform):
+    #   - 1 head (parent): $110
+    #   - 1 older dependent (child2, age 20, over age limit 18): $110
+    # Dependent credit (subject to phaseout):
+    #   - 1 eligible dependent (child1, age 16, under age limit 18): $110
+    # Total: $110 + $110 + $110 = $330
+    de_personal_credit: 330
+
+- name: DE dependent credit reform - restrict to children under 13
+  period: 2025
+  reforms: policyengine_us.reforms.states.de.dependent_credit.de_dependent_credit_reform.de_dependent_credit_reform
+  input:
+    gov.contrib.states.de.dependent_credit.in_effect: true
+    gov.contrib.states.de.dependent_credit.amount: 110
+    gov.contrib.states.de.dependent_credit.age_limit.in_effect: true
+    gov.contrib.states.de.dependent_credit.age_limit.threshold: 13
+    people:
+      parent:
+        age: 40
+        employment_income: 60_000
+      child1:
+        age: 10
+        is_tax_unit_dependent: true
+      child2:
+        age: 16
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [parent, child1, child2]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [parent, child1, child2]
+        state_name: DE
+  output:
+    # Personal credits (unaffected by dependent credit reform):
+    #   - 1 head (parent): $110
+    #   - 1 older dependent (child2, age 16, over age limit 13): $110
+    # Dependent credit (subject to phaseout):
+    #   - 1 eligible dependent (child1, age 10, under age limit 13): $110
+    # Total: $110 + $110 + $110 = $330
+    de_personal_credit: 330
+
+- name: DE dependent credit reform - AGI phaseout
+  period: 2025
+  reforms: policyengine_us.reforms.states.de.dependent_credit.de_dependent_credit_reform.de_dependent_credit_reform
+  input:
+    gov.contrib.states.de.dependent_credit.in_effect: true
+    gov.contrib.states.de.dependent_credit.amount: 110
+    gov.contrib.states.de.dependent_credit.phaseout.threshold.SINGLE: 100_000
+    gov.contrib.states.de.dependent_credit.phaseout.rate: 0.05
+    people:
+      parent:
+        age: 40
+        employment_income: 120_000
+      child1:
+        age: 10
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [parent, child1]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [parent, child1]
+        state_name: DE
+  output:
+    # Personal credits (unaffected by dependent credit reform):
+    #   - 1 head (parent): $110
+    # Dependent credit (subject to phaseout):
+    #   - 1 eligible dependent (child1, age 10): $110 before phaseout
+    #   - Phaseout: ($120,000 - $100,000) * 0.05 = $1,000
+    #   - Dependent credit after phaseout: max($110 - $1,000, 0) = $0
+    # Total: $110 + $0 = $110
+    de_personal_credit: 110
+
+- name: DE dependent credit reform - no age limit
+  period: 2025
+  reforms: policyengine_us.reforms.states.de.dependent_credit.de_dependent_credit_reform.de_dependent_credit_reform
+  input:
+    gov.contrib.states.de.dependent_credit.in_effect: true
+    gov.contrib.states.de.dependent_credit.amount: 110
+    gov.contrib.states.de.dependent_credit.age_limit.in_effect: false
+    people:
+      parent:
+        age: 40
+        employment_income: 60_000
+      child1:
+        age: 16
+        is_tax_unit_dependent: true
+      child2:
+        age: 25
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [parent, child1, child2]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [parent, child1, child2]
+        state_name: DE
+  output:
+    # Personal credits (unaffected by dependent credit reform):
+    #   - 1 head (parent): $110
+    # Dependent credit (no age limit, so all dependents are eligible):
+    #   - 2 eligible dependents (child1, age 16; child2, age 25): $110 * 2 = $220
+    # Total: $110 + $220 = $330
+    de_personal_credit: 330
+
+- name: DE dependent credit reform - married joint with phaseout
+  period: 2025
+  reforms: policyengine_us.reforms.states.de.dependent_credit.de_dependent_credit_reform.de_dependent_credit_reform
+  input:
+    gov.contrib.states.de.dependent_credit.in_effect: true
+    gov.contrib.states.de.dependent_credit.amount: 110
+    gov.contrib.states.de.dependent_credit.phaseout.threshold.JOINT: 150_000
+    gov.contrib.states.de.dependent_credit.phaseout.rate: 0.01
+    people:
+      head:
+        age: 40
+        employment_income: 160_000
+      spouse:
+        age: 38
+      child:
+        age: 5
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [head, spouse, child]
+        filing_status: JOINT
+    households:
+      household:
+        members: [head, spouse, child]
+        state_name: DE
+  output:
+    # Personal credits (unaffected by dependent credit reform):
+    #   - 1 head: $110
+    #   - 1 spouse: $110
+    # Dependent credit (subject to phaseout):
+    #   - 1 eligible dependent (child, age 5): $110 before phaseout
+    #   - Phaseout: ($160,000 - $150,000) * 0.01 = $100
+    #   - Dependent credit after phaseout: max($110 - $100, 0) = $10
+    # Total: $110 + $110 + $10 = $230
+    de_personal_credit: 230
+
+- name: DE dependent credit reform - married filing separately uses individual AGI
+  period: 2025
+  reforms: policyengine_us.reforms.states.de.dependent_credit.de_dependent_credit_reform.de_dependent_credit_reform
+  input:
+    gov.contrib.states.de.dependent_credit.in_effect: true
+    gov.contrib.states.de.dependent_credit.amount: 110
+    gov.contrib.states.de.dependent_credit.phaseout.threshold.JOINT: 100_000
+    gov.contrib.states.de.dependent_credit.phaseout.rate: 0.01
+    people:
+      head:
+        age: 40
+        employment_income: 80_000
+      spouse:
+        age: 38
+        employment_income: 80_000
+      child:
+        age: 5
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [head, spouse, child]
+        filing_status: JOINT
+    households:
+      household:
+        members: [head, spouse, child]
+        state_name: DE
+  output:
+    # de_files_separately = true (filing separately is more advantageous)
+    # Uses de_agi_indiv ($80,000 + $80,000 = $160,000) for phaseout
+    # Personal credits (unaffected by dependent credit reform):
+    #   - 1 head: $110
+    #   - 1 spouse: $110
+    # Dependent credit (subject to phaseout):
+    #   - 1 eligible dependent (child, age 5): $110 before phaseout
+    #   - Phaseout: ($160,000 - $100,000) * 0.01 = $600
+    #   - Dependent credit after phaseout: max($110 - $600, 0) = $0
+    # Total: $110 + $110 + $0 = $220
+    de_personal_credit: 220

policyengine_us/variables/gov/states/ky/tax/income/credits/family_size_credit/ky_family_size_tax_credit_rate.py

@@ -16,7 +16,7 @@ class ky_family_size_tax_credit_rate(Variable):
         income = tax_unit("ky_modified_agi", period)
         fpg = parameters(period).gov.hhs.fpg
         # This will be CONTIGUOUS_US for Kentucky.
-        state_group = tax_unit.household("state_group", period)
+        state_group = tax_unit.household("state_group_str", period)
         p1 = fpg.first_person[state_group]
         padd = fpg.additional_person[state_group]
         family_size = tax_unit("tax_unit_size", period)

policyengine_us/variables/gov/states/wv/tax/income/credits/liftc/wv_low_income_family_tax_credit_fpg.py

@@ -16,7 +16,7 @@ class wv_low_income_family_tax_credit_fpg(Variable):
 
         # max family size limit
         n = tax_unit("tax_unit_size", period)
-        state_group = tax_unit.household("state_group", period)
+        state_group = tax_unit.household("state_group_str", period)
 
         p_fpg = parameters(period).gov.hhs.fpg
         p1 = p_fpg.first_person[state_group]

{policyengine_us-1.456.1.dist-info → policyengine_us-1.457.0.dist-info}/METADATA

@@ -1,6 +1,6 @@
 Metadata-Version: 2.4
 Name: policyengine-us
-Version: 1.456.1
+Version: 1.457.0
 Summary: Add your description here.
 Author-email: PolicyEngine <hello@policyengine.org>
 License-File: LICENSE

{policyengine_us-1.456.1.dist-info → policyengine_us-1.457.0.dist-info}/RECORD

@@ -270,6 +270,12 @@ policyengine_us/parameters/gov/contrib/states/dc/property_tax/income_limit/elder
 policyengine_us/parameters/gov/contrib/states/dc/property_tax/income_limit/non_elderly.yaml,sha256=EP-FHIU74pRZDzFsloLCdekB12FblZpUElJgWMUOKUs,1139
 policyengine_us/parameters/gov/contrib/states/dc/property_tax/phase_out/applies.yaml,sha256=_P9RtcHpXLRmDfaLH0CTu8lvfWvGbux3s-sQaEzylUw,236
 policyengine_us/parameters/gov/contrib/states/dc/property_tax/phase_out/rate.yaml,sha256=aQ2MZLZ38DD2FCHT_FCMfsYR0g2GRrmEjwnDz45IYB4,223
+policyengine_us/parameters/gov/contrib/states/de/dependent_credit/amount.yaml,sha256=PJMQAz6Pu1207dkZRLBhGGlL1kkd3JMrmR4nfwdKPV8,177
+policyengine_us/parameters/gov/contrib/states/de/dependent_credit/in_effect.yaml,sha256=DP2rhGspjSybE9ljkXZSS_lhDdx_RIeZDKIQHhwYXO0,288
+policyengine_us/parameters/gov/contrib/states/de/dependent_credit/age_limit/in_effect.yaml,sha256=9r6BnWrqt-yC4KGBIF-yK6HPz7bJAIy9Vh7FMKI2GQ8,225
+policyengine_us/parameters/gov/contrib/states/de/dependent_credit/age_limit/threshold.yaml,sha256=kp-v-PNCOxuYqa28Qsxged6u-AuDqBcxgp6AvfY0Kdc,194
+policyengine_us/parameters/gov/contrib/states/de/dependent_credit/phaseout/rate.yaml,sha256=ZeoX2EyD5n7GSvKvJdP6n_KEeG_tny9O3fIJBiZg_H0,235
+policyengine_us/parameters/gov/contrib/states/de/dependent_credit/phaseout/threshold.yaml,sha256=OrTfXyGJIC-Y2NnOL8kMDniYZKbfDWmWiSm8-xNBsg8,419
 policyengine_us/parameters/gov/contrib/states/mi/surtax/in_effect.yaml,sha256=JrcQCFWEBf-A43PBtf3Vj8ohMf0jr_CZPrNZyMXzCT4,362
 policyengine_us/parameters/gov/contrib/states/mi/surtax/rate/joint.yaml,sha256=8gKQEf3wb9xBmo4TYTBZExDNHDrO8ZLLXvqk7WyAyAo,595
 policyengine_us/parameters/gov/contrib/states/mi/surtax/rate/single.yaml,sha256=m0dZ9g_ViK8J1YFXoiSysrchBxRNAJ-AfwkNiHnz90s,596
@@ -3354,7 +3360,7 @@ policyengine_us/params_on_demand/gov/hhs/medicaid/geography/medicaid_rating_area
 policyengine_us/reforms/__init__.py,sha256=FPV8k2633kzUhbKUK8jC6yJONbnZ5n9zLAq2UL57KH4,113
 policyengine_us/reforms/dc_kccatc.py,sha256=LyGMfEKe-0TgQ-2vCYGOD8W-EGEW8_DgIqCQP89qDyg,4283
 policyengine_us/reforms/dc_tax_threshold_joint_ratio.py,sha256=G-5E1EJFGZ3VeUl_fuyj82nMIttHRNRdlT-x98koJrk,1633
-policyengine_us/reforms/reforms.py,sha256=ahVB9aEgXo9LQ8zEt3Xe9FH9ARBvUpId9hy2JEb0u7s,11854
+policyengine_us/reforms/reforms.py,sha256=Urgyyp5PiSjFbvV2tMJpcHKNb9TmN4k6rx8J_NVLndM,12093
 policyengine_us/reforms/taxsim.py,sha256=bXNFWfjBX5USld1C7fziT6BBmRy-avz00QtL8WmCHy0,5276
 policyengine_us/reforms/winship.py,sha256=_q74Af1nkmoh0-M6PZJ2FcJAn6v5zf5sAEgvxjwHwyA,3069
 policyengine_us/reforms/aca/__init__.py,sha256=ugTekuQuCQw7EScXFCp5U3NSKhut8wIrrJK-1Y0aL9Q,234
@@ -3428,9 +3434,11 @@ policyengine_us/reforms/snap/abolish_snap_deductions.py,sha256=Ad4J4_qiCXa-ORIxW
 policyengine_us/reforms/snap/abolish_snap_net_income_test.py,sha256=KoWaDtPkYr5mLt-xcMT6UkmVcCo0UDRYaMVRfiCm9Rs,1166
 policyengine_us/reforms/state_dependent_exemptions/README.md,sha256=RinI1t-m6h2QlkvKU6GkXfqmy2IOg9PYYWySe_GDv8I,2201
 policyengine_us/reforms/state_dependent_exemptions/__init__.py,sha256=qF3SRSDntSWx6dHd1xKkz7zhiOL9zU9qNgHAzlk4OIU,104
-policyengine_us/reforms/state_dependent_exemptions/repeal_state_dependent_exemptions.py,sha256=Asi9vxgvsx3_GKY3Lyee_hZexfB3TLCzd-3hSTosdv4,22610
+policyengine_us/reforms/state_dependent_exemptions/repeal_state_dependent_exemptions.py,sha256=gJVqwmZ-ENR341r2YBKJzkIGtJKCPl9dId02DLpIKb8,22614
 policyengine_us/reforms/states/dc/property_tax/__init__.py,sha256=yEfVK0QtATzjmj7WekqGXd0RIdNPDIW7Uy_t4jAFKSA,73
 policyengine_us/reforms/states/dc/property_tax/dc_property_tax_reform.py,sha256=SA2R0cqg7jR4c2f4M3dZHV1m_FkYD0q8jiO8XP9C40o,5097
+policyengine_us/reforms/states/de/__init__.py,sha256=eZC8Imi0RbYxFyKUZpg98kTEJ6ZgRy5dXlFtNVslK7g,103
+policyengine_us/reforms/states/de/dependent_credit/de_dependent_credit_reform.py,sha256=FnLyqXILbiJHhVNy9Yq_FSJDi1QsE7SaFZZZ3InlIYM,5741
 policyengine_us/reforms/states/mi/__init__.py,sha256=QA0f8Kz0mJKgquLh_pojuDlEnUvo3y99LY0FT7zgm-g,53
 policyengine_us/reforms/states/mi/surtax.py,sha256=pQm1Mk5-A63BRJA2o7Ki1sxMus0vp1dlqda9KWHvnG4,1791
 policyengine_us/reforms/states/mn/walz/__init__.py,sha256=i4-uKPdqTZ99GHsBLnb3pB0ePj1A76eMz57c-QMRDeE,73
@@ -4510,7 +4518,7 @@ policyengine_us/tests/policy/baseline/gov/states/ky/tax/income/ky_taxable_income
 policyengine_us/tests/policy/baseline/gov/states/ky/tax/income/ky_withheld_income_tax.yaml,sha256=bcNzMoZzI9BThJWdvQh7iP0dsOx108ahSrV0COwTKv4,1470
 policyengine_us/tests/policy/baseline/gov/states/ky/tax/income/credits/dependent_care_credit/ky_cdcc.yaml,sha256=4OaJs9AsrVveMmivWlFdSeJQAohD77bNjK1C-LbEeOc,230
 policyengine_us/tests/policy/baseline/gov/states/ky/tax/income/credits/family_size_tax_credit/ky_family_size_tax_credit.yaml,sha256=Iv-0LamafDJ4UAkMdCTlWWb__rxsloaMZkWk0z3Nz0g,785
-policyengine_us/tests/policy/baseline/gov/states/ky/tax/income/credits/family_size_tax_credit/ky_family_size_tax_credit_rate.yaml,sha256=YKjtUWPxhCQiVhbh1B_dvoyQZ95KGm_tlW_ploQRs-Y,862
+policyengine_us/tests/policy/baseline/gov/states/ky/tax/income/credits/family_size_tax_credit/ky_family_size_tax_credit_rate.yaml,sha256=VeBvjimFBsUjckqTm0nXtP4fS78RyteEw_qRbPAwRDE,934
 policyengine_us/tests/policy/baseline/gov/states/ky/tax/income/credits/family_size_tax_credit/ky_modified_agi.yaml,sha256=jCwj5TIbTUKT6I-Gz2a9v10411xR4AGYY55_pEZo_ms,414
 policyengine_us/tests/policy/baseline/gov/states/ky/tax/income/credits/personal/ky_aged_personal_tax_credits.yaml,sha256=qfqiPOXwkiHBWnHvUriqnh4bNlZDkSw_0imRc6Vw5Kk,776
 policyengine_us/tests/policy/baseline/gov/states/ky/tax/income/credits/personal/ky_blind_personal_tax_credits.yaml,sha256=Twvkftf9t4OXbfi7ZGxQGrWBj4xBnlScmaJ9TCm28ZI,765
@@ -5417,7 +5425,7 @@ policyengine_us/tests/policy/baseline/gov/states/wv/tax/income/credits/heptc/wv_
 policyengine_us/tests/policy/baseline/gov/states/wv/tax/income/credits/liftc/integration.yaml,sha256=NhNqbvKrf6rWlB0ab4UV9axFsWhLCtp2xLwotK_DOG4,1313
 policyengine_us/tests/policy/baseline/gov/states/wv/tax/income/credits/liftc/wv_low_income_family_tax_credit.yaml,sha256=Kwn-MVGL2KXFsrl1dBlHf3zOxMsmg8bs3_CSIiV5oj0,2853
 policyengine_us/tests/policy/baseline/gov/states/wv/tax/income/credits/liftc/wv_low_income_family_tax_credit_eligible.yaml,sha256=DVDMmSgYfr0R_Kd-GNkvtwgPLqJ1FMQV1umM6QQgVRk,316
-policyengine_us/tests/policy/baseline/gov/states/wv/tax/income/credits/liftc/wv_low_income_family_tax_credit_fpg.yaml,sha256=q7FBrCZ1wr_aC158scoX2JVIuz8ZSWn66iHs4BtzqDY,1058
+policyengine_us/tests/policy/baseline/gov/states/wv/tax/income/credits/liftc/wv_low_income_family_tax_credit_fpg.yaml,sha256=7qD1p-oSN8QlM42mKUtzOS24QXLKeWkgVDy5uIXgx9s,1238
 policyengine_us/tests/policy/baseline/gov/states/wv/tax/income/credits/sctc/wv_sctc.yaml,sha256=duGJFodLoDDZs5ZgUuyIEz7PbX_XNbVTCqGLy7w1k8M,946
 policyengine_us/tests/policy/baseline/gov/states/wv/tax/income/credits/sctc/wv_sctc_eligible.yaml,sha256=wG7Vc3-jwAFZ3m0owrxAU0xfnbJNZ-QsqeCEIxPVTts,1306
 policyengine_us/tests/policy/baseline/gov/states/wv/tax/income/exemptions/wv_personal_exemption.yaml,sha256=CCFoIhQndkuYn6ovMlLVzKiJp6M4GXSgE8QioxNpw_k,589
@@ -5664,8 +5672,9 @@ policyengine_us/tests/policy/contrib/snap/abolish_snap_deductions.yaml,sha256=5p
 policyengine_us/tests/policy/contrib/snap/abolish_snap_net_income_test.yaml,sha256=8zy1seb0mfTruajlBK01Vl1vajlABDQak0P-lWmwG98,427
 policyengine_us/tests/policy/contrib/snap_ea/mid_year_snap_ea_reform.py,sha256=ABpm6JVBoziFM3hKvil1xLkWOiz60c9UmcTl8rz_40E,410
 policyengine_us/tests/policy/contrib/snap_ea/snap_ca_ea_reform.yaml,sha256=7ivYCiPdnT3XxVP7o-aJzer9gdM8Ot_f_zyFCZptBxc,540
-policyengine_us/tests/policy/contrib/state_dependent_exemptions/repeal_state_dependent_exemptions.yaml,sha256=6CgLgOtzdJ7WUoqW-gLU9wG1rABNlsDVT9lEwuCuxzs,2031
+policyengine_us/tests/policy/contrib/state_dependent_exemptions/repeal_state_dependent_exemptions.yaml,sha256=k0mKtO3BYuUCJvq0MRMROoHzpv8L1WMiel0VrHPL8j0,2965
 policyengine_us/tests/policy/contrib/states/dc/property_tax/dc_property_tax_credit.yaml,sha256=GylamIRxoQ3IUrWIYqb-2Ix8X26QvQ2f_wqsfr3EEMo,5745
+policyengine_us/tests/policy/contrib/states/de/dependent_credit_reform_test.yaml,sha256=6mN2AQh5w0M6E_HboR-RKIHBDC3nX0BHXMKc2y6y_hk,7435
 policyengine_us/tests/policy/contrib/states/mi/mi_surtax.yaml,sha256=XQ2_X2XMihcuLNWMWfdAfeEglM-e19VY2pBnHCWYQeE,2541
 policyengine_us/tests/policy/contrib/states/mn/walz/mn_walz_hf1938.yaml,sha256=5T1QsbKqOf52Vjk8vv1ZruEo8RWR9pKXBqcc0Dazcds,2958
 policyengine_us/tests/policy/contrib/states/mt/ctc/mt_ctc.yaml,sha256=WYTHmavj-lmZjVB2foKqFnWnza4fqWPspj1Oieqm9is,3129
@@ -7217,7 +7226,7 @@ policyengine_us/variables/gov/states/ky/tax/income/credits/ky_non_refundable_cre
 policyengine_us/variables/gov/states/ky/tax/income/credits/ky_refundable_credits.py,sha256=-mJYQgTkbe9AGOF04E2XIq4eJG2wSzYG6Lnt7DbeSUw,242
 policyengine_us/variables/gov/states/ky/tax/income/credits/dependent_care_service/ky_cdcc.py,sha256=N4QzcQ4MHpu6toE-Hitid0Ugu_BO8ImUTATez8K1p2Q,673
 policyengine_us/variables/gov/states/ky/tax/income/credits/family_size_credit/ky_family_size_tax_credit.py,sha256=vldinrjhjG1xsnzRAZZBIgQ2VijnydnoxBKqAjKElmM,743
-policyengine_us/variables/gov/states/ky/tax/income/credits/family_size_credit/ky_family_size_tax_credit_rate.py,sha256=jDOs4h0P-HMDjCL3uJAzVh9nz1exEWiP6EBAQvSLkGY,1124
+policyengine_us/variables/gov/states/ky/tax/income/credits/family_size_credit/ky_family_size_tax_credit_rate.py,sha256=AIBXZ6_nz6SD4drw4t-ufeWPAei1ACgbDZBd4Tmb3bM,1128
 policyengine_us/variables/gov/states/ky/tax/income/credits/family_size_credit/ky_modified_agi.py,sha256=NPzA9jN2YU1r7pvPkYqtoabFHlCQp94kG8JdkXllIzw,1104
 policyengine_us/variables/gov/states/ky/tax/income/credits/personal/ky_aged_personal_tax_credits.py,sha256=gezqpdyweSZyr_rZjTegGU_K-mTlp3VBh1YqGlGJ6sM,685
 policyengine_us/variables/gov/states/ky/tax/income/credits/personal/ky_blind_personal_tax_credits.py,sha256=Mw5FPiWsT4Nx7Z5L01qLUXJvv_3NFpyJHikUZjk409c,653
@@ -8399,7 +8408,7 @@ policyengine_us/variables/gov/states/wv/tax/income/credits/heptc/wv_homestead_ex
 policyengine_us/variables/gov/states/wv/tax/income/credits/liftc/wv_low_income_family_tax_credit.py,sha256=Wtie3IhT51OCdHivAOozZUsWCQS0Ubp2eEbVaUbFKoA,1756
 policyengine_us/variables/gov/states/wv/tax/income/credits/liftc/wv_low_income_family_tax_credit_agi.py,sha256=YQRWm64cZGYL-1DsJ0ugsnJYUDKi6LOS9XqAL6dNzug,523
 policyengine_us/variables/gov/states/wv/tax/income/credits/liftc/wv_low_income_family_tax_credit_eligible.py,sha256=mRWCEKyk8rfBehWJ3-v9R59rLn2fNtkuPA5gedjX6S8,521
-policyengine_us/variables/gov/states/wv/tax/income/credits/liftc/wv_low_income_family_tax_credit_fpg.py,sha256=qzyfjQal41BITTlMJfmqTIlOSVQZtu0Wh36JDR6jTzM,886
+policyengine_us/variables/gov/states/wv/tax/income/credits/liftc/wv_low_income_family_tax_credit_fpg.py,sha256=ivxo8XUsMLk-C2I-Lz-RIE0iZCmx3XgVYu0UsE6_MO8,890
 policyengine_us/variables/gov/states/wv/tax/income/credits/sctc/wv_sctc.py,sha256=zorfnJrCreJ8b_gHOqdx-wk7Rz8DSTYiUnFxUhtL1qc,589
 policyengine_us/variables/gov/states/wv/tax/income/credits/sctc/wv_sctc_eligible.py,sha256=4JXDvLMOMhJn3qUxZn92ASHvHngyf_RMECdILSE2Mp8,1419
 policyengine_us/variables/gov/states/wv/tax/income/credits/sctc/wv_taxable_property_value.py,sha256=5KYA7hso-MmbB8UEiYmGP2PZsaqfv1LKZuwAvdwfAOE,397
@@ -9029,8 +9038,8 @@ 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-1.456.1.dist-info/METADATA,sha256=bSJZtnBsq5K8nq0L1ozQE4VuRnfDYsQr-43tSY24XLg,1649
-policyengine_us-1.456.1.dist-info/WHEEL,sha256=WLgqFyCfm_KASv4WHyYy0P3pM_m7J5L9k2skdKLirC8,87
-policyengine_us-1.456.1.dist-info/entry_points.txt,sha256=MLaqNyNTbReALyKNkde85VkuFFpdPWAcy8VRG1mjczc,57
-policyengine_us-1.456.1.dist-info/licenses/LICENSE,sha256=2N5ReRelkdqkR9a-KP-y-shmcD5P62XoYiG-miLTAzo,34519
-policyengine_us-1.456.1.dist-info/RECORD,,
+policyengine_us-1.457.0.dist-info/METADATA,sha256=g5xYzaMfxoDnQbdqWZiYe0Y5MPY1nQVkWVh9qHauxLU,1649
+policyengine_us-1.457.0.dist-info/WHEEL,sha256=WLgqFyCfm_KASv4WHyYy0P3pM_m7J5L9k2skdKLirC8,87
+policyengine_us-1.457.0.dist-info/entry_points.txt,sha256=MLaqNyNTbReALyKNkde85VkuFFpdPWAcy8VRG1mjczc,57
+policyengine_us-1.457.0.dist-info/licenses/LICENSE,sha256=2N5ReRelkdqkR9a-KP-y-shmcD5P62XoYiG-miLTAzo,34519
+policyengine_us-1.457.0.dist-info/RECORD,,