policyengine-us 1.458.0__py3-none-any.whl → 1.465.0__py3-none-any.whl

policyengine_us/variables/gov/irs/income/taxable_income/adjusted_gross_income/irs_gross_income/social_security/taxable_social_security_tier_1.py

@@ -0,0 +1,58 @@
+from policyengine_us.model_api import *
+
+
+class taxable_social_security_tier_1(Variable):
+    value_type = float
+    entity = TaxUnit
+    definition_period = YEAR
+    label = "Taxable Social Security (tier 1)"
+    documentation = "Taxable Social Security from 0-50% taxation tier, credited to OASDI trust funds"
+    unit = USD
+    reference = "https://www.law.cornell.edu/uscode/text/26/86#a_1"
+
+    def formula(tax_unit, period, parameters):
+        p = parameters(period).gov.irs.social_security.taxability
+        gross_ss = tax_unit("tax_unit_social_security", period)
+        combined_income = tax_unit(
+            "tax_unit_combined_income_for_social_security_taxability", period
+        )
+        filing_status = tax_unit("filing_status", period)
+        status = filing_status.possible_values
+        separate = filing_status == status.SEPARATE
+        cohabitating = tax_unit("cohabitating_spouses", period)
+
+        base_amount = where(
+            separate & cohabitating,
+            p.threshold.base.separate_cohabitating,
+            p.threshold.base.main[filing_status],
+        )
+        adjusted_base_amount = where(
+            separate & cohabitating,
+            p.threshold.adjusted_base.separate_cohabitating,
+            p.threshold.adjusted_base.main[filing_status],
+        )
+
+        under_first_threshold = combined_income < base_amount
+        under_second_threshold = combined_income < adjusted_base_amount
+
+        combined_income_excess = tax_unit(
+            "tax_unit_ss_combined_income_excess", period
+        )
+
+        # Tier 1 amount (IRC §86(a)(1))
+        amount_under_paragraph_1 = min_(
+            p.rate.base.benefit_cap * gross_ss,
+            p.rate.base.excess * combined_income_excess,
+        )
+
+        # Bracket amount when in tier 2 (IRC §86(a)(2)(A)(ii))
+        bracket_amount = min_(
+            amount_under_paragraph_1,
+            p.rate.additional.bracket * (adjusted_base_amount - base_amount),
+        )
+
+        return select(
+            [under_first_threshold, under_second_threshold],
+            [0, amount_under_paragraph_1],
+            default=bracket_amount,
+        )

policyengine_us/variables/gov/irs/income/taxable_income/adjusted_gross_income/irs_gross_income/social_security/taxable_social_security_tier_2.py

@@ -0,0 +1,17 @@
+from policyengine_us.model_api import *
+
+
+class taxable_social_security_tier_2(Variable):
+    value_type = float
+    entity = TaxUnit
+    definition_period = YEAR
+    label = "Taxable Social Security (tier 2)"
+    documentation = "Taxable Social Security from 50-85% taxation tier, credited to Medicare HI trust fund"
+    unit = USD
+    reference = "https://www.law.cornell.edu/uscode/text/26/86#a_2"
+
+    # tier_2 = total_taxable - tier_1 capped at 0
+    def formula(tax_unit, period, parameters):
+        tier_1 = tax_unit("taxable_social_security_tier_1", period)
+        total_taxable = tax_unit("tax_unit_taxable_social_security", period)
+        return max_(total_taxable - tier_1, 0)

policyengine_us/variables/gov/simulation/labor_supply_response/labor_supply_behavioral_response.py

@@ -16,53 +16,68 @@ class labor_supply_behavioral_response(Variable):
         if p.elasticities.income == 0 and p.elasticities.substitution.all == 0:
             return 0
 
-        measurement_branch = simulation.get_branch(
-            "lsr_measurement", clone_system=True
-        )  # A branch without LSRs
-        baseline_branch = simulation.get_branch("baseline").get_branch(
-            "baseline_lsr_measurement", clone_system=True
-        )  # Already created by default
-        baseline_branch.tax_benefit_system.parameters.simulation = (
-            measurement_branch.tax_benefit_system.parameters.simulation
-        )
+        # Guard against re-entry (prevents recursion when branches calculate variables)
+        if (
+            hasattr(simulation, "_lsr_calculating")
+            and simulation._lsr_calculating
+        ):
+            return 0
 
-        # (system with LSRs) <- (system without LSRs used to calculate LSRs)
-        #                      |
-        #                      * -(baseline system without LSRs used to calculate LSRs)
+        # Mark that we're calculating LSR
+        simulation._lsr_calculating = True
 
-        for branch in [measurement_branch, baseline_branch]:
-            branch.tax_benefit_system.neutralize_variable(
-                "employment_income_behavioral_response"
-            )
-            branch.tax_benefit_system.neutralize_variable(
-                "self_employment_income_behavioral_response"
-            )
-            branch.set_input(
-                "employment_income_before_lsr",
-                period,
-                person("employment_income_before_lsr", period),
+        try:
+            measurement_branch = simulation.get_branch(
+                "lsr_measurement", clone_system=True
+            )  # A branch without LSRs
+            baseline_branch = simulation.get_branch("baseline").get_branch(
+                "baseline_lsr_measurement", clone_system=True
+            )  # Already created by default
+            baseline_branch.tax_benefit_system.parameters.simulation = (
+                measurement_branch.tax_benefit_system.parameters.simulation
             )
-            branch.set_input(
-                "self_employment_income_before_lsr",
+
+            # (system with LSRs) <- (system without LSRs used to calculate LSRs)
+            #                      |
+            #                      * -(baseline system without LSRs used to calculate LSRs)
+
+            for branch in [measurement_branch, baseline_branch]:
+                branch.tax_benefit_system.neutralize_variable(
+                    "employment_income_behavioral_response"
+                )
+                branch.tax_benefit_system.neutralize_variable(
+                    "self_employment_income_behavioral_response"
+                )
+                branch.set_input(
+                    "employment_income_before_lsr",
+                    period,
+                    person("employment_income_before_lsr", period),
+                )
+                branch.set_input(
+                    "self_employment_income_before_lsr",
+                    period,
+                    person("self_employment_income_before_lsr", period),
+                )
+
+            response = add(
+                person,
                 period,
-                person("self_employment_income_before_lsr", period),
+                [
+                    "income_elasticity_lsr",
+                    "substitution_elasticity_lsr",
+                ],
             )
+            simulation = person.simulation
+            del simulation.branches["baseline"].branches[
+                "baseline_lsr_measurement"
+            ]
+            del simulation.branches["lsr_measurement"]
 
-        response = add(
-            person,
-            period,
-            [
-                "income_elasticity_lsr",
-                "substitution_elasticity_lsr",
-            ],
-        )
-        simulation = person.simulation
-        del simulation.branches["baseline"].branches[
-            "baseline_lsr_measurement"
-        ]
-        del simulation.branches["lsr_measurement"]
+            simulation.macro_cache_read = False
+            simulation.macro_cache_write = False
 
-        simulation.macro_cache_read = False
-        simulation.macro_cache_write = False
+            return response
 
-        return response
+        finally:
+            # Clear the re-entry guard
+            simulation._lsr_calculating = False

policyengine_us/variables/gov/ssa/revenue/tob_revenue_medicare_hi.py

@@ -0,0 +1,31 @@
+from policyengine_us.model_api import *
+
+
+class tob_revenue_medicare_hi(Variable):
+    value_type = float
+    entity = TaxUnit
+    definition_period = YEAR
+    label = "Medicare HI trust fund revenue from SS benefit taxation (tier 2)"
+    documentation = "Tax revenue from tier 2 (50-85%) Social Security benefit taxation credited to Medicare HI trust fund"
+    unit = USD
+
+    def formula(tax_unit, period, parameters):
+        """
+        Calculate Medicare HI trust fund revenue from tier 2 SS taxation.
+
+        Allocates total TOB revenue to Medicare HI based on tier 2's proportion
+        of total taxable SS.
+        """
+        # Get total TOB revenue
+        total_tob = tax_unit("tob_revenue_total", period)
+
+        # Get tier amounts
+        tier1 = tax_unit("taxable_social_security_tier_1", period)
+        tier2 = tax_unit("taxable_social_security_tier_2", period)
+        total_taxable = tier1 + tier2
+
+        # Allocate total TOB based on tier 2 proportion
+        # Use where to handle division by zero
+        medicare_share = where(total_taxable > 0, tier2 / total_taxable, 0)
+
+        return total_tob * medicare_share

policyengine_us/variables/gov/ssa/revenue/tob_revenue_oasdi.py

@@ -0,0 +1,31 @@
+from policyengine_us.model_api import *
+
+
+class tob_revenue_oasdi(Variable):
+    value_type = float
+    entity = TaxUnit
+    definition_period = YEAR
+    label = "OASDI trust fund revenue from SS benefit taxation (tier 1)"
+    documentation = "Tax revenue from tier 1 (0-50%) Social Security benefit taxation credited to OASDI trust funds"
+    unit = USD
+
+    def formula(tax_unit, period, parameters):
+        """
+        Calculate OASDI trust fund revenue from tier 1 SS taxation.
+
+        Allocates total TOB revenue to OASDI based on tier 1's proportion
+        of total taxable SS.
+        """
+        # Get total TOB revenue
+        total_tob = tax_unit("tob_revenue_total", period)
+
+        # Get tier amounts
+        tier1 = tax_unit("taxable_social_security_tier_1", period)
+        tier2 = tax_unit("taxable_social_security_tier_2", period)
+        total_taxable = tier1 + tier2
+
+        # Allocate total TOB based on tier 1 proportion
+        # Use where to handle division by zero
+        oasdi_share = where(total_taxable > 0, tier1 / total_taxable, 0)
+
+        return total_tob * oasdi_share

policyengine_us/variables/gov/ssa/revenue/tob_revenue_total.py

@@ -0,0 +1,44 @@
+from policyengine_us.model_api import *
+
+
+class tob_revenue_total(Variable):
+    value_type = float
+    entity = TaxUnit
+    definition_period = YEAR
+    label = "Total trust fund revenue from SS benefit taxation"
+    documentation = "Tax revenue from taxation of Social Security benefits using branching methodology"
+    unit = USD
+
+    def formula(tax_unit, period, parameters):
+        """
+        Calculate trust fund revenue using branching + neutralization.
+
+        This is the CORRECT way to isolate TOB revenue, superior to the
+        average effective tax rate approximation.
+        """
+        sim = tax_unit.simulation
+
+        # Calculate income tax WITH taxable SS
+        income_tax_with_ss = tax_unit("income_tax", period)
+
+        # Create branch and neutralize taxable SS
+        branch = sim.get_branch("tob_calc", clone_system=True)
+        branch.tax_benefit_system.neutralize_variable(
+            "tax_unit_taxable_social_security"
+        )
+
+        # Delete all calculated variables to force recalculation
+        for var_name in list(branch.tax_benefit_system.variables.keys()):
+            if var_name not in branch.input_variables:
+                try:
+                    branch.delete_arrays(var_name)
+                except:
+                    pass
+
+        # Recalculate income tax without taxable SS
+        income_tax_without_ss = branch.tax_unit("income_tax", period)
+
+        # Clean up branch
+        del sim.branches["tob_calc"]
+
+        return income_tax_with_ss - income_tax_without_ss

policyengine_us/variables/gov/states/az/tax/income/credits/property_tax_credit/az_property_tax_credit_agi.py

@@ -0,0 +1,53 @@
+from policyengine_us.model_api import *
+
+
+class az_property_tax_credit_agi(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Arizona adjusted gross income for property tax credit"
+    unit = USD
+    definition_period = YEAR
+    documentation = (
+        "Adjusted gross income as defined for Arizona property tax credit purposes. "
+        "Per ARS 43-1072(H)(6) and ITR 12-1, this starts with Federal AGI and only "
+        "excludes items specifically listed in ARS 43-1072(I): Social Security, "
+        "railroad retirement, workers compensation, Arizona unemployment, veterans "
+        "disability pensions, welfare, and gifts. Unlike regular Arizona income tax, "
+        "this does NOT exclude pension income, capital gains, or Arizona exemptions."
+    )
+    reference = [
+        "https://www.azleg.gov/ars/43/01072.htm",  # ARS 43-1072
+        "https://azdor.gov/sites/default/files/2023-03/RULINGS_INDV_2012_itr12-1.pdf",  # ITR 12-1
+    ]
+    defined_for = StateCode.AZ
+
+    def formula(tax_unit, period, parameters):
+        # Start with Federal AGI
+        # Per ITR 12-1, income includes wages, interest, business/farm income,
+        # rent/royalty, S-corp/partnership income, alimony, capital gains,
+        # pension/annuity income, and other non-excluded income.
+        federal_agi = tax_unit("adjusted_gross_income", period)
+
+        # Per ARS 43-1072(I) and ITR 12-1 "Items Excluded from Income",
+        # we ONLY exclude Social Security benefits (and other items like
+        # railroad retirement, workers comp, AZ unemployment, veterans
+        # disability pensions, welfare, and gifts - but these are typically
+        # not in Federal AGI anyway).
+        #
+        # Federal AGI only includes the TAXABLE portion of Social Security,
+        # but for property tax credit, ALL Social Security should be excluded.
+        # So we subtract the taxable portion that's in Federal AGI.
+        taxable_social_security = tax_unit(
+            "tax_unit_taxable_social_security", period
+        )
+
+        # NOTE: We do NOT subtract Arizona's regular subtractions here because:
+        # - Pension exclusions (az_public_pension_exclusion,
+        #   az_military_retirement_subtraction) should be INCLUDED per
+        #   ITR 12-1 item (9)
+        # - Capital gains subtraction (az_long_term_capital_gains_subtraction)
+        #   should be INCLUDED per ITR 12-1 item (7)
+        # - US Government interest should be INCLUDED per ITR 12-1 item (2)
+        # - Arizona exemptions (aged, blind) should NOT be subtracted
+
+        return max_(0, federal_agi - taxable_social_security)

policyengine_us/variables/gov/states/dc/tax/income/credits/dc_ptc.py

@@ -18,15 +18,19 @@ class dc_ptc(Variable):
         retax = add(tax_unit, period, ["real_estate_taxes"])
         p_dc = parameters(period).gov.states.dc.tax.income.credits
         ptax = retax + rent * p_dc.ptc.rent_ratio
+
         elderly_age = p_dc.ptc.min_elderly_age
         head_age = tax_unit("age_head", period)
         spouse_age = tax_unit("age_spouse", period)
         is_elderly = (head_age >= elderly_age) | (spouse_age >= elderly_age)
+
+        # Only positive AGI creates an offset (negative AGI should not reduce offset)
         us_agi = tax_unit("adjusted_gross_income", period)
-        ptax_offset = us_agi * where(
+        positive_agi = max_(0, us_agi)
+        ptax_offset = positive_agi * where(
             is_elderly,
-            p_dc.ptc.fraction_elderly.calc(us_agi, right=True),
-            p_dc.ptc.fraction_nonelderly.calc(us_agi, right=True),
+            p_dc.ptc.fraction_elderly.calc(positive_agi, right=True),
+            p_dc.ptc.fraction_nonelderly.calc(positive_agi, right=True),
         )
         uncapped_ptc = max_(0, ptax - ptax_offset)
         return min_(p_dc.ptc.max, uncapped_ptc)

policyengine_us/variables/gov/states/ia/tax/income/credits/ia_cdcc.py

@@ -18,6 +18,8 @@ class ia_cdcc(Variable):
     def formula(tax_unit, period, parameters):
         # Iowa matches the potential federal credit
         federal_cdcc = tax_unit("cdcc_potential", period)
-        netinc = add(tax_unit, period, ["ia_net_income"])
+        taxable_income = tax_unit("ia_taxable_income", period)
         p = parameters(period).gov.states.ia.tax.income
-        return federal_cdcc * p.credits.child_care.fraction.calc(netinc)
+        return federal_cdcc * p.credits.child_care.fraction.calc(
+            taxable_income
+        )

policyengine_us/variables/gov/states/il/dhs/aabd/eligibility/il_aabd_non_financial_eligible_person.py

@@ -6,15 +6,33 @@ class il_aabd_non_financial_eligible_person(Variable):
     entity = Person
     definition_period = MONTH
     label = "Eligible person for Illinois Aid to the Aged, Blind or Disabled (AABD)"
-    reference = "https://www.law.cornell.edu/regulations/illinois/title-89/part-113/subpart-B"
+    reference = (
+        "https://www.law.cornell.edu/regulations/illinois/title-89/part-113/subpart-B",
+        "https://www.dhs.state.il.us/page.aspx?item=15910",
+    )
     defined_for = StateCode.IL
 
     def formula(person, period, parameters):
-        aged_or_blind_or_disabled = person(
-            "il_aabd_aged_blind_disabled_person", period
-        )
+        # Per IDHS Policy Manual PM 11-01-00, a person must either:
+        # 1. Receive SSI, OR
+        # 2. Be ineligible for SSI due to income (but meet all other SSI requirements)
+        #
+        # Note: The policy manual only mentions "disabled" for under-65 persons
+        # who are SSI-ineligible due to income, but 89 Ill. Admin. Code 113.40(b)
+        # explicitly states: "The Department will make the determination of
+        # blindness when the client has been denied SSI on the basis of too
+        # much income." So blind persons are also covered.
+        #
+        # is_ssi_eligible checks categorical (aged/blind/disabled), resources,
+        # and immigration status for SSI. If True, person qualifies for IL AABD
+        # regardless of whether they actually receive SSI (income may be too high).
+        ssi_status_eligible = person("is_ssi_eligible", period.this_year)
+
+        # IL AABD has additional qualified noncitizen categories beyond SSI
+        # (e.g., abuse victims, trafficking victims, military families per
+        # 89 Ill. Admin. Code 113.10), so we check IL-specific immigration.
         immigration_status_eligible = person(
             "il_aabd_immigration_status_eligible_person", period
         )
 
-        return aged_or_blind_or_disabled & immigration_status_eligible
+        return ssi_status_eligible & immigration_status_eligible

policyengine_us/variables/gov/states/il/hfs/fpp/eligibility/il_fpp_eligible.py

@@ -31,7 +31,7 @@ class il_fpp_eligible(Variable):
             "il_hfs_immigration_status_eligible", period
         )
         # Cannot be enrolled in other non-spenddown full medical coverage
-        not_on_medicaid = ~person("is_medicaid_eligible", period)
+        not_on_medicaid = ~person("receives_medicaid", period)
         return (
             income_eligible
             & not_pregnant

policyengine_us/variables/gov/states/il/hfs/hbwd/eligibility/il_hbwd_disability_eligible.py

@@ -13,8 +13,12 @@ class il_hbwd_disability_eligible(Variable):
     defined_for = StateCode.IL
 
     def formula(person, period, parameters):
-        # Must meet Social Security Administration's definition of disability
-        is_ssi_disabled = person("is_ssi_disabled", period)
+        # Must meet Social Security Administration's definition of disability.
+        # Per DB101 Illinois "For HBWD, Social Security's disability
+        # rules related to earned income do not apply" - so we use is_disabled
+        # (medical definition) instead of is_ssi_disabled (which includes SGA test).
+        # See: https://il.db101.org/il/programs/health_coverage/how_health/program2b.htm
+        is_disabled = person("is_disabled", period.this_year)
         # Or currently receiving SSDI
         receives_ssdi = person("social_security_disability", period) > 0
-        return is_ssi_disabled | receives_ssdi
+        return is_disabled | receives_ssdi

policyengine_us/variables/gov/states/ma/tax/income/gross_income/ma_part_c_gross_income.py

@@ -11,4 +11,10 @@ class ma_part_c_gross_income(Variable):
     defined_for = StateCode.MA
 
     def formula(tax_unit, period, parameters):
-        return max_(0, add(tax_unit, period, ["long_term_capital_gains"]))
+        # Long-term capital gains
+        ltcg = add(tax_unit, period, ["long_term_capital_gains"])
+        # Short-term capital gains (can be negative)
+        stcg = add(tax_unit, period, ["short_term_capital_gains"])
+        # Per MA Schedule B line 22, short-term losses offset long-term gains
+        stcg_losses = min_(0, stcg)
+        return max_(0, ltcg + stcg_losses)

policyengine_us/variables/gov/states/me/tax/income/credits/dependent_exemption/me_dependent_exemption_credit_amount_person.py

@@ -8,7 +8,7 @@ class me_dependent_exemption_credit_amount_person(Variable):
     label = "Maine dependent exemption credit amount for each person"
     reference = "https://www.mainelegislature.org/legis/statutes/36/title36sec5219-SS.html"
     definition_period = YEAR
-    defined_for = "ctc_qualifying_child"
+    defined_for = "is_tax_unit_dependent"
 
     def formula(person, period, parameters):
         dependent = person("is_tax_unit_dependent", period)

policyengine_us/variables/gov/states/mi/tax/income/mi_household_resources.py

@@ -8,11 +8,42 @@ class mi_household_resources(Variable):
     unit = USD
     definition_period = YEAR
     defined_for = StateCode.MI
-    reference = "https://law.justia.com/codes/michigan/2022/chapter-206/statute-act-281-of-1967/division-281-1967-1/division-281-1967-1-9/section-206-508/"
+    reference = (
+        "https://law.justia.com/codes/michigan/2022/chapter-206/"
+        "statute-act-281-of-1967/division-281-1967-1/division-281-1967-1-9/"
+        "section-206-508/",
+        "https://www.michigan.gov/taxes/-/media/Project/Websites/taxes/"
+        "Forms/IIT/TY2024/BOOK_MI-1040CR-7.pdf",
+    )
 
     def formula(tax_unit, period, parameters):
         p = parameters(period).gov.states.mi.tax.income
-        household_resources = add(tax_unit, period, p.household_resources)
+        # Per form instructions, only certain income sources must be
+        # floored at 0 if negative. Capital gains have special loss limitation.
+        income_sources = p.household_resources
+
+        # Sources that must be floored at 0 per form instructions:
+        # "Net business income (including net farm income). If negative, enter 0"
+        # "Net royalty or rent income. If negative, enter 0"
+        floored_sources = {
+            "farm_income",
+            "self_employment_income",
+            "partnership_s_corp_income",
+            "rental_income",
+            "farm_rent_income",
+        }
+
+        # Iterate through each source, applying flooring only to
+        # sources that require it per form instructions
+        total = 0
+        for source in income_sources:
+            if source in floored_sources:
+                # Per MI-1040CR instructions: "If negative, enter 0"
+                total += max_(add(tax_unit, period, [source]), 0)
+            else:
+                # Other sources are added as-is without flooring
+                total += add(tax_unit, period, [source])
+
         health_insurance_premiums = add(
             tax_unit, period, ["health_insurance_premiums"]
         )
@@ -21,7 +52,5 @@ class mi_household_resources(Variable):
         )
         return max_(
             0,
-            household_resources
-            - health_insurance_premiums
-            - above_the_line_deductions,
+            total - health_insurance_premiums - above_the_line_deductions,
         )

policyengine_us/variables/gov/states/mo/dss/tanf/eligibility/mo_tanf_eligible.py

@@ -0,0 +1,23 @@
+from policyengine_us.model_api import *
+
+
+class mo_tanf_eligible(Variable):
+    value_type = bool
+    entity = SPMUnit
+    label = (
+        "Eligible for Missouri Temporary Assistance for Needy Families (TANF)"
+    )
+    definition_period = MONTH
+    reference = (
+        "https://www.law.cornell.edu/regulations/missouri/13-CSR-40-2-310",
+        "https://dssmanuals.mo.gov/temporary-assistance-case-management/0200-000-00/",
+    )
+    defined_for = StateCode.MO
+
+    def formula(spm_unit, period, parameters):
+        person = spm_unit.members
+        demographic = person("is_person_demographic_tanf_eligible", period)
+        has_eligible_member = spm_unit.any(demographic)
+        income_eligible = spm_unit("mo_tanf_income_eligible", period)
+        resources_eligible = spm_unit("mo_tanf_resources_eligible", period)
+        return has_eligible_member & income_eligible & resources_eligible

policyengine_us/variables/gov/states/mo/dss/tanf/eligibility/mo_tanf_gross_income_eligible.py

@@ -0,0 +1,24 @@
+from policyengine_us.model_api import *
+
+
+class mo_tanf_gross_income_eligible(Variable):
+    value_type = bool
+    entity = SPMUnit
+    label = "Missouri TANF gross income eligibility"
+    definition_period = MONTH
+    reference = (
+        "https://www.law.cornell.edu/regulations/missouri/13-CSR-40-2-310",
+        "https://dssmanuals.mo.gov/temporary-assistance-case-management/0210-010-05-185/",
+    )
+    defined_for = StateCode.MO
+
+    def formula(spm_unit, period, parameters):
+        p = parameters(period).gov.states.mo.dss.tanf
+        gross_income = add(
+            spm_unit,
+            period,
+            ["tanf_gross_earned_income", "tanf_gross_unearned_income"],
+        )
+        standard_of_need = spm_unit("mo_tanf_standard_of_need", period)
+        limit = standard_of_need * p.income_limit.rate
+        return gross_income < limit

policyengine_us/variables/gov/states/mo/dss/tanf/eligibility/mo_tanf_income_eligible.py

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+from policyengine_us.model_api import *
+
+
+class mo_tanf_income_eligible(Variable):
+    value_type = bool
+    entity = SPMUnit
+    label = "Missouri TANF income eligibility (passes all three income tests)"
+    definition_period = MONTH
+    reference = (
+        "https://www.law.cornell.edu/regulations/missouri/13-CSR-40-2-310",
+    )
+    defined_for = StateCode.MO
+
+    def formula(spm_unit, period, parameters):
+        gross = spm_unit("mo_tanf_gross_income_eligible", period)
+        need = spm_unit("mo_tanf_standard_of_need_test", period)
+        pct = spm_unit("mo_tanf_percentage_of_need_test", period)
+        return gross & need & pct

policyengine_us/variables/gov/states/mo/dss/tanf/eligibility/mo_tanf_percentage_of_need_test.py

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+from policyengine_us.model_api import *
+
+
+class mo_tanf_percentage_of_need_test(Variable):
+    value_type = bool
+    entity = SPMUnit
+    label = "Missouri TANF Percentage of Need test eligibility"
+    definition_period = MONTH
+    reference = (
+        "https://www.law.cornell.edu/regulations/missouri/13-CSR-40-2-310",
+        "https://dssmanuals.mo.gov/temporary-assistance-case-management/0210-010-15/",
+    )
+    defined_for = StateCode.MO
+
+    def formula(spm_unit, period, parameters):
+        p = parameters(period).gov.states.mo.dss.tanf
+        standard_of_need = spm_unit("mo_tanf_standard_of_need", period)
+        income = spm_unit("mo_tanf_countable_income", period)
+        limit = standard_of_need * p.maximum_benefit.percentage
+        return income < limit

policyengine_us/variables/gov/states/mo/dss/tanf/eligibility/mo_tanf_resources_eligible.py

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+from policyengine_us.model_api import *
+
+
+class mo_tanf_resources_eligible(Variable):
+    value_type = bool
+    entity = SPMUnit
+    label = "Missouri TANF resource eligibility"
+    definition_period = MONTH
+    reference = (
+        "https://www.law.cornell.edu/regulations/missouri/13-CSR-40-2-310",
+        "https://dssmanuals.mo.gov/temporary-assistance-case-management/0200-000-00/",
+    )
+    defined_for = StateCode.MO
+
+    def formula(spm_unit, period, parameters):
+        p = parameters(period).gov.states.mo.dss.tanf.resource_limit
+        resources = spm_unit("spm_unit_cash_assets", period.this_year)
+        return resources <= p.amount