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

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

@@ -0,0 +1,17 @@
+from policyengine_us.model_api import *
+
+
+class mo_tanf_standard_of_need_test(Variable):
+    value_type = bool
+    entity = SPMUnit
+    label = "Missouri TANF Standard of Need test eligibility"
+    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):
+        standard_of_need = spm_unit("mo_tanf_standard_of_need", period)
+        income = spm_unit("mo_tanf_income_for_need_test", period)
+        return income < standard_of_need

policyengine_us/variables/gov/states/mo/dss/tanf/income/deductions/mo_tanf_child_care_deduction.py

@@ -0,0 +1,24 @@
+from policyengine_us.model_api import *
+
+
+class mo_tanf_child_care_deduction(Variable):
+    value_type = float
+    entity = SPMUnit
+    label = "Missouri TANF child care cost deduction"
+    unit = USD
+    definition_period = MONTH
+    reference = (
+        "https://www.law.cornell.edu/regulations/missouri/13-CSR-40-2-120",
+        "https://dssmanuals.mo.gov/temporary-assistance-case-management/0210-015-30/",
+    )
+    defined_for = StateCode.MO
+
+    def formula(spm_unit, period, parameters):
+        p = parameters(period).gov.states.mo.dss.tanf.child_care_deduction
+        person = spm_unit.members
+        dependent = person("is_tax_unit_dependent", period)
+        age = person("age", period.this_year)
+        childcare_expenses = spm_unit("childcare_expenses", period)
+        max_deduction_per_child = p.amount.calc(age) * dependent
+        total_max_deduction = spm_unit.sum(max_deduction_per_child)
+        return min_(childcare_expenses, total_max_deduction)

policyengine_us/variables/gov/states/mo/dss/tanf/income/deductions/mo_tanf_earned_income_deductions.py

@@ -0,0 +1,36 @@
+from policyengine_us.model_api import *
+
+
+class mo_tanf_earned_income_deductions(Variable):
+    value_type = float
+    entity = SPMUnit
+    label = (
+        "Missouri TANF earned income deductions for Percentage of Need test"
+    )
+    unit = USD
+    definition_period = MONTH
+    reference = (
+        "https://www.law.cornell.edu/regulations/missouri/13-CSR-40-2-310",
+        "https://dssmanuals.mo.gov/temporary-assistance-case-management/0210-015-30/",
+    )
+    defined_for = StateCode.MO
+
+    def formula(spm_unit, period, parameters):
+        # Note: Missouri has time-limited earned income disregards ($30+1/3 for
+        # first 4 months, $30-only for next 8 months, 2/3 for up to 12 months).
+        # This simplified implementation does not model these month limits.
+        p = parameters(period).gov.states.mo.dss.tanf.earned_income_disregard
+        gross_earned = add(spm_unit, period, ["tanf_gross_earned_income"])
+        is_enrolled = spm_unit("is_tanf_enrolled", period)
+        work_expense = min_(gross_earned, p.amount)
+        child_care = spm_unit("mo_tanf_child_care_deduction", period)
+        after_work_expense = max_(gross_earned - p.amount, 0)
+        two_thirds = after_work_expense * p.two_thirds_disregard.percentage
+        thirty_one_third = where(
+            gross_earned > 0,
+            p.thirty_plus_one_third.flat_amount
+            + after_work_expense * p.thirty_plus_one_third.percentage,
+            0,
+        )
+        earned_disregard = where(is_enrolled, two_thirds, thirty_one_third)
+        return work_expense + earned_disregard + child_care

policyengine_us/variables/gov/states/mo/dss/tanf/income/mo_tanf_countable_income.py

@@ -0,0 +1,21 @@
+from policyengine_us.model_api import *
+
+
+class mo_tanf_countable_income(Variable):
+    value_type = float
+    entity = SPMUnit
+    label = "Missouri TANF countable income after all disregards for Percentage of Need test"
+    unit = USD
+    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):
+        gross_earned = add(spm_unit, period, ["tanf_gross_earned_income"])
+        gross_unearned = add(spm_unit, period, ["tanf_gross_unearned_income"])
+        deductions = spm_unit("mo_tanf_earned_income_deductions", period)
+        countable_earned = max_(gross_earned - deductions, 0)
+        return countable_earned + gross_unearned

policyengine_us/variables/gov/states/mo/dss/tanf/income/mo_tanf_income_for_need_test.py

@@ -0,0 +1,23 @@
+from policyengine_us.model_api import *
+
+
+class mo_tanf_income_for_need_test(Variable):
+    value_type = float
+    entity = SPMUnit
+    label = "Missouri TANF income for Standard of Need test"
+    unit = USD
+    definition_period = MONTH
+    reference = (
+        "https://www.law.cornell.edu/regulations/missouri/13-CSR-40-2-310",
+        "https://dssmanuals.mo.gov/temporary-assistance-case-management/0210-010-10/",
+    )
+    defined_for = StateCode.MO
+
+    def formula(spm_unit, period, parameters):
+        p = parameters(period).gov.states.mo.dss.tanf.earned_income_disregard
+        gross_earned = add(spm_unit, period, ["tanf_gross_earned_income"])
+        gross_unearned = add(spm_unit, period, ["tanf_gross_unearned_income"])
+        work_expense = min_(gross_earned, p.amount)
+        child_care = spm_unit("mo_tanf_child_care_deduction", period)
+        countable_earned = max_(gross_earned - work_expense - child_care, 0)
+        return countable_earned + gross_unearned

policyengine_us/variables/gov/states/mo/dss/tanf/mo_tanf.py

@@ -0,0 +1,21 @@
+from policyengine_us.model_api import *
+
+
+class mo_tanf(Variable):
+    value_type = float
+    entity = SPMUnit
+    label = "Missouri Temporary Assistance for Needy Families (TANF)"
+    unit = USD
+    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 = "mo_tanf_eligible"
+
+    def formula(spm_unit, period, parameters):
+        maximum_benefit = spm_unit("mo_tanf_maximum_benefit", period)
+        countable_income = spm_unit("mo_tanf_countable_income", period)
+        benefit = max_(maximum_benefit - countable_income, 0)
+        p = parameters(period).gov.states.mo.dss.tanf
+        return where(benefit >= p.minimum_payment, benefit, 0)

policyengine_us/variables/gov/states/mo/dss/tanf/mo_tanf_maximum_benefit.py

@@ -0,0 +1,19 @@
+from policyengine_us.model_api import *
+
+
+class mo_tanf_maximum_benefit(Variable):
+    value_type = float
+    entity = SPMUnit
+    label = "Missouri TANF maximum benefit amount"
+    unit = USD
+    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)
+        return standard_of_need * p.maximum_benefit.percentage

policyengine_us/variables/gov/states/mo/dss/tanf/mo_tanf_standard_of_need.py

@@ -0,0 +1,23 @@
+from policyengine_us.model_api import *
+
+
+class mo_tanf_standard_of_need(Variable):
+    value_type = float
+    entity = SPMUnit
+    label = "Missouri TANF Standard of Need amount"
+    unit = USD
+    definition_period = MONTH
+    reference = (
+        "https://www.law.cornell.edu/regulations/missouri/13-CSR-40-2-120",
+        "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.standard_of_need
+        size = spm_unit("spm_unit_size", period)
+        table_size = min_(size, p.base_table_max_size)
+        base_amount = p.amount[table_size]
+        additional_persons = max_(size - p.base_table_max_size, 0)
+        additional = additional_persons * p.additional_person_increment
+        return base_amount + additional

policyengine_us/variables/gov/states/mt/tax/income/capital_gains/mt_capital_gains_tax_indiv.py

@@ -15,6 +15,7 @@ class mt_capital_gains_tax_indiv(Variable):
         # the tax for capital gains comes into effect after 2024
         if p.in_effect:
             capital_gains = person("long_term_capital_gains", period)
+            # No tax on zero or negative capital gains
             filing_status = person.tax_unit(
                 "state_filing_status_if_married_filing_separately_on_same_return",
                 period,
@@ -67,6 +68,7 @@ class mt_capital_gains_tax_indiv(Variable):
                 capital_gains_above_threshold * higher_rate
             )
 
-            return lower_capital_gains_tax + higher_capital_gains_tax
+            return max_(lower_capital_gains_tax + higher_capital_gains_tax, 0)
+            # Only apply tax if capital gains are positive
 
         return 0

policyengine_us/variables/gov/states/mt/tax/income/capital_gains/mt_capital_gains_tax_joint.py

@@ -20,6 +20,7 @@ class mt_capital_gains_tax_joint(Variable):
             taxable_income = person("mt_taxable_income_joint", period)
             # Line 2
             capital_gains = person("long_term_capital_gains", period)
+            # No tax on zero or negative capital gains
             # Line 3
             lesser_of_cg_and_taxable_income = min_(
                 capital_gains, taxable_income
@@ -86,6 +87,7 @@ class mt_capital_gains_tax_joint(Variable):
             # Line 10
             higher_capital_gains_tax = income_above_threshold * higher_rate
             # Line 11
-            return lower_capital_gains_tax + higher_capital_gains_tax
+            return max_(lower_capital_gains_tax + higher_capital_gains_tax, 0)
+            # Only apply tax if capital gains are positive
 
         return 0

policyengine_us/variables/gov/states/mt/tax/income/tax_calculation/mt_regular_income_tax_indiv.py

@@ -18,6 +18,9 @@ class mt_regular_income_tax_indiv(Variable):
         )
         if p.capital_gains.in_effect:
             capital_gains = person("long_term_capital_gains", period)
+            # Only subtract positive capital gains (they're taxed separately)
+            # Negative capital gains should not create phantom taxable income
+            capital_gains = max_(capital_gains, 0)
             taxable_income = max_(taxable_income - capital_gains, 0)
         status = filing_status.possible_values
         return select(

policyengine_us/variables/gov/states/mt/tax/income/tax_calculation/mt_regular_income_tax_joint.py

@@ -17,6 +17,9 @@ class mt_regular_income_tax_joint(Variable):
 
         if p.capital_gains.in_effect:
             capital_gains = add(tax_unit, period, ["long_term_capital_gains"])
+            # Only subtract positive capital gains (they're taxed separately)
+            # Negative capital gains should not create phantom taxable income
+            capital_gains = max_(capital_gains, 0)
             taxable_income = max_(taxable_income - capital_gains, 0)
         return select(
             [

policyengine_us/variables/gov/states/pa/dhs/tanf/eligibility/pa_tanf_disregard_eligible.py

@@ -0,0 +1,31 @@
+from policyengine_us.model_api import *
+
+
+class pa_tanf_disregard_eligible(Variable):
+    value_type = bool
+    entity = SPMUnit
+    label = "Pennsylvania TANF earned income disregard eligibility"
+    definition_period = MONTH
+    defined_for = StateCode.PA
+    reference = "https://www.law.cornell.edu/regulations/pennsylvania/55-Pa-Code-SS-183-94"
+
+    def formula(spm_unit, period, parameters):
+        person = spm_unit.members
+        p = parameters(period).gov.states.pa.dhs.tanf.income.deductions
+
+        is_enrolled = spm_unit("is_tanf_enrolled", period)
+
+        gross_earned = person("tanf_gross_earned_income", period)
+        preliminary_earned_per_person = max_(
+            gross_earned - p.work_expense.initial, 0
+        )
+        preliminary_earned = spm_unit.sum(preliminary_earned_per_person)
+
+        preliminary_unearned = add(
+            spm_unit, period, ["tanf_gross_unearned_income"]
+        )
+
+        preliminary_income = preliminary_earned + preliminary_unearned
+        standard_of_need = spm_unit("pa_tanf_standard_of_need", period)
+
+        return is_enrolled | (preliminary_income < standard_of_need)

policyengine_us/variables/gov/states/pa/dhs/tanf/eligibility/pa_tanf_eligible.py

@@ -0,0 +1,29 @@
+from policyengine_us.model_api import *
+
+
+class pa_tanf_eligible(Variable):
+    value_type = bool
+    entity = SPMUnit
+    label = "Pennsylvania TANF eligibility"
+    definition_period = MONTH
+    defined_for = StateCode.PA
+    reference = (
+        "https://www.pa.gov/agencies/dhs/resources/cash-assistance/tanf"
+    )
+
+    def formula(spm_unit, period, parameters):
+        person = spm_unit.members
+
+        demographic_eligible = spm_unit("is_demographic_tanf_eligible", period)
+        has_citizen = spm_unit.any(
+            person("is_citizen_or_legal_immigrant", period)
+        )
+        income_eligible = spm_unit("pa_tanf_income_eligible", period)
+        resources_eligible = spm_unit("pa_tanf_resources_eligible", period)
+
+        return (
+            demographic_eligible
+            & has_citizen
+            & income_eligible
+            & resources_eligible
+        )

policyengine_us/variables/gov/states/pa/dhs/tanf/eligibility/pa_tanf_income_eligible.py

@@ -0,0 +1,16 @@
+from policyengine_us.model_api import *
+
+
+class pa_tanf_income_eligible(Variable):
+    value_type = bool
+    entity = SPMUnit
+    label = "Pennsylvania TANF income eligibility"
+    definition_period = MONTH
+    defined_for = StateCode.PA
+    reference = "https://www.pacodeandbulletin.gov/Display/pacode?file=/secure/pacode/data/055/chapter183/chap183toc.html"
+
+    def formula(spm_unit, period, parameters):
+        countable_income = spm_unit("pa_tanf_countable_income", period)
+        maximum_benefit = spm_unit("pa_tanf_maximum_benefit", period)
+
+        return countable_income < maximum_benefit

policyengine_us/variables/gov/states/pa/dhs/tanf/eligibility/pa_tanf_resources_eligible.py

@@ -4,12 +4,14 @@ from policyengine_us.model_api import *
 class pa_tanf_resources_eligible(Variable):
     value_type = bool
     entity = SPMUnit
-    label = "Meets Pennsylvania TANF resource limit"
-    unit = USD
-    definition_period = YEAR
+    label = "Pennsylvania TANF resources eligibility"
+    definition_period = MONTH
     defined_for = StateCode.PA
+    reference = "https://www.pacodeandbulletin.gov/Display/pacode?file=/secure/pacode/data/055/chapter178/chap178toc.html"
 
     def formula(spm_unit, period, parameters):
         p = parameters(period).gov.states.pa.dhs.tanf
-        resources = spm_unit("pa_tanf_countable_resources", period)
-        return resources <= p.resource_limit
+
+        household_assets = spm_unit("spm_unit_assets", period.this_year)
+
+        return household_assets <= p.resource_limit

policyengine_us/variables/gov/states/pa/dhs/tanf/income/pa_tanf_countable_earned_income.py

@@ -0,0 +1,15 @@
+from policyengine_us.model_api import *
+
+
+class pa_tanf_countable_earned_income(Variable):
+    value_type = float
+    entity = SPMUnit
+    label = "Pennsylvania TANF countable earned income"
+    unit = USD
+    definition_period = MONTH
+    defined_for = StateCode.PA
+    reference = (
+        "http://services.dpw.state.pa.us/oimpolicymanuals/cash/160_Income_Deductions/160_2_TANF_Earned_Income_Deductions.htm",
+        "https://www.law.cornell.edu/regulations/pennsylvania/55-Pa-Code-SS-183-94",
+    )
+    adds = ["pa_tanf_earned_income_after_deductions_person"]

policyengine_us/variables/gov/states/pa/dhs/tanf/income/pa_tanf_countable_income.py

@@ -0,0 +1,16 @@
+from policyengine_us.model_api import *
+
+
+class pa_tanf_countable_income(Variable):
+    value_type = float
+    entity = SPMUnit
+    label = "Pennsylvania TANF countable income"
+    unit = USD
+    definition_period = MONTH
+    defined_for = StateCode.PA
+    reference = "https://www.pacodeandbulletin.gov/Display/pacode?file=/secure/pacode/data/055/chapter183/chap183toc.html"
+
+    adds = [
+        "pa_tanf_countable_earned_income",
+        "tanf_gross_unearned_income",
+    ]

policyengine_us/variables/gov/states/pa/dhs/tanf/income/pa_tanf_earned_income_after_deductions_person.py

@@ -0,0 +1,27 @@
+from policyengine_us.model_api import *
+
+
+class pa_tanf_earned_income_after_deductions_person(Variable):
+    value_type = float
+    entity = Person
+    label = "Pennsylvania TANF earned income after deductions per person"
+    unit = USD
+    definition_period = MONTH
+    defined_for = StateCode.PA
+    reference = (
+        "http://services.dpw.state.pa.us/oimpolicymanuals/cash/160_Income_Deductions/160_2_TANF_Earned_Income_Deductions.htm",
+        "https://www.law.cornell.edu/regulations/pennsylvania/55-Pa-Code-SS-183-94",
+    )
+
+    def formula(person, period, parameters):
+        p = parameters(period).gov.states.pa.dhs.tanf.income.deductions
+
+        gross_earned = person("tanf_gross_earned_income", period)
+        disregard_eligible = person.spm_unit(
+            "pa_tanf_disregard_eligible", period
+        )
+
+        after_eid = gross_earned * (1 - p.earned_income_disregard.percentage)
+        after_wed = max_(after_eid - p.work_expense.additional, 0)
+
+        return where(disregard_eligible, after_wed, gross_earned)

policyengine_us/variables/gov/states/pa/dhs/tanf/pa_tanf.py

@@ -0,0 +1,19 @@
+from policyengine_us.model_api import *
+
+
+class pa_tanf(Variable):
+    value_type = float
+    entity = SPMUnit
+    label = "Pennsylvania TANF"
+    unit = USD
+    definition_period = MONTH
+    defined_for = "pa_tanf_eligible"
+    reference = (
+        "https://www.pa.gov/agencies/dhs/resources/cash-assistance/tanf"
+    )
+
+    def formula(spm_unit, period, parameters):
+        maximum_benefit = spm_unit("pa_tanf_maximum_benefit", period)
+        countable_income = spm_unit("pa_tanf_countable_income", period)
+
+        return max_(maximum_benefit - countable_income, 0)

policyengine_us/variables/gov/states/pa/dhs/tanf/pa_tanf_county_group.py

@@ -0,0 +1,38 @@
+from policyengine_us.model_api import *
+
+
+class PATANFCountyGroup(Enum):
+    GROUP_1 = "Group 1"
+    GROUP_2 = "Group 2"
+    GROUP_3 = "Group 3"
+    GROUP_4 = "Group 4"
+
+
+class pa_tanf_county_group(Variable):
+    value_type = Enum
+    possible_values = PATANFCountyGroup
+    default_value = PATANFCountyGroup.GROUP_2
+    entity = Household
+    definition_period = YEAR
+    label = "Pennsylvania TANF county group"
+    defined_for = StateCode.PA
+    reference = "http://services.dpw.state.pa.us/oimpolicymanuals/cash/168_Determining_Eligibility_and_Payment_Amount/168_Appendix_B.htm"
+
+    def formula(household, period, parameters):
+        county = household("county_str", period)
+        p = parameters(period).gov.states.pa.dhs.tanf.county_group
+
+        group_1 = np.isin(county, p.group_1)
+        group_2 = np.isin(county, p.group_2)
+        group_3 = np.isin(county, p.group_3)
+        group_4 = np.isin(county, p.group_4)
+
+        conditions = [group_1, group_2, group_3, group_4]
+        results = [
+            PATANFCountyGroup.GROUP_1,
+            PATANFCountyGroup.GROUP_2,
+            PATANFCountyGroup.GROUP_3,
+            PATANFCountyGroup.GROUP_4,
+        ]
+
+        return select(conditions, results, default=PATANFCountyGroup.GROUP_2)

policyengine_us/variables/gov/states/pa/dhs/tanf/pa_tanf_maximum_benefit.py

@@ -0,0 +1,30 @@
+from policyengine_us.model_api import *
+
+
+class pa_tanf_maximum_benefit(Variable):
+    value_type = float
+    entity = SPMUnit
+    label = "Pennsylvania TANF maximum benefit"
+    unit = USD
+    definition_period = MONTH
+    defined_for = StateCode.PA
+    reference = "https://www.pacodeandbulletin.gov/Display/pacode?file=/secure/pacode/data/055/chapter183/chap183toc.html"
+
+    def formula(spm_unit, period, parameters):
+        p = parameters(period).gov.states.pa.dhs.tanf
+        household = spm_unit.household
+
+        county_group = household("pa_tanf_county_group", period)
+        size = spm_unit("spm_unit_size", period)
+
+        max_size = p.max_family_size_in_table
+        capped_size = min_(size, max_size).astype(int)
+
+        benefit = p.family_size_allowance.amount[county_group][capped_size]
+
+        additional_people = max_(size - max_size, 0)
+        additional_benefit = (
+            additional_people * p.family_size_allowance.additional_person
+        )
+
+        return benefit + additional_benefit

policyengine_us/variables/gov/states/pa/dhs/tanf/pa_tanf_standard_of_need.py

@@ -0,0 +1,30 @@
+from policyengine_us.model_api import *
+
+
+class pa_tanf_standard_of_need(Variable):
+    value_type = float
+    entity = SPMUnit
+    label = "Pennsylvania TANF standard of need"
+    unit = USD
+    definition_period = MONTH
+    defined_for = StateCode.PA
+    reference = "http://services.dpw.state.pa.us/oimpolicymanuals/cash/168_Determining_Eligibility_and_Payment_Amount/168_Appendix_A.htm"
+
+    def formula(spm_unit, period, parameters):
+        p = parameters(period).gov.states.pa.dhs.tanf
+        household = spm_unit.household
+
+        county_group = household("pa_tanf_county_group", period)
+        size = spm_unit("spm_unit_size", period)
+
+        max_size = p.max_family_size_in_table
+        capped_size = min_(size, max_size).astype(int)
+
+        standard = p.standard_of_need.amount[county_group][capped_size]
+
+        additional_people = max_(size - max_size, 0)
+        additional_amount = (
+            additional_people * p.standard_of_need.additional_person
+        )
+
+        return standard + additional_amount

policyengine_us/variables/gov/states/wi/dcf/works/eligibility/wi_works_eligible.py

@@ -0,0 +1,22 @@
+from policyengine_us.model_api import *
+
+
+class wi_works_eligible(Variable):
+    value_type = bool
+    entity = SPMUnit
+    label = "Wisconsin Works eligible"
+    definition_period = MONTH
+    reference = (
+        "https://docs.legis.wisconsin.gov/statutes/statutes/49/iii/145",
+        "https://docs.legis.wisconsin.gov/code/admin_code/dcf/101_199/101/09",
+    )
+    defined_for = StateCode.WI
+
+    def formula(spm_unit, period, parameters):
+        demographic = spm_unit("is_demographic_tanf_eligible", period)
+        person = spm_unit.members
+        is_qualified = person("is_citizen_or_legal_immigrant", period)
+        citizenship = spm_unit.any(is_qualified)
+        income = spm_unit("wi_works_income_eligible", period)
+        resources = spm_unit("wi_works_resources_eligible", period)
+        return demographic & citizenship & income & resources

policyengine_us/variables/gov/states/wi/dcf/works/eligibility/wi_works_income_eligible.py

@@ -0,0 +1,20 @@
+from policyengine_us.model_api import *
+
+
+class wi_works_income_eligible(Variable):
+    value_type = bool
+    entity = SPMUnit
+    label = "Wisconsin Works income eligible"
+    definition_period = MONTH
+    reference = (
+        "https://dcf.wisconsin.gov/manuals/w-2-manual/Production/03/03.2.1_115_Percent_Gross_Income_Test.htm",
+        "https://docs.legis.wisconsin.gov/code/admin_code/dcf/101_199/101/09/3/a",
+    )
+    defined_for = StateCode.WI
+
+    def formula(spm_unit, period, parameters):
+        countable_income = spm_unit("wi_works_countable_income", period)
+        fpg = spm_unit("spm_unit_fpg", period)
+        p = parameters(period).gov.states.wi.dcf.works.income_limit
+        income_limit = fpg * p.rate
+        return countable_income <= income_limit

policyengine_us/variables/gov/states/wi/dcf/works/eligibility/wi_works_resources_eligible.py

@@ -0,0 +1,18 @@
+from policyengine_us.model_api import *
+
+
+class wi_works_resources_eligible(Variable):
+    value_type = bool
+    entity = SPMUnit
+    label = "Wisconsin Works resources eligible"
+    definition_period = YEAR
+    reference = (
+        "https://dcf.wisconsin.gov/manuals/w-2-manual/Production/03/03.3.4_COUNTING_ASSETS.htm",
+        "https://docs.legis.wisconsin.gov/code/admin_code/dcf/101_199/101/09/3/b",
+    )
+    defined_for = StateCode.WI
+
+    def formula(spm_unit, period, parameters):
+        countable = spm_unit("wi_works_countable_resources", period)
+        p = parameters(period).gov.states.wi.dcf.works.asset
+        return countable <= p.limit

policyengine_us/variables/gov/states/wi/dcf/works/income/wi_works_countable_income.py

@@ -0,0 +1,18 @@
+from policyengine_us.model_api import *
+
+
+class wi_works_countable_income(Variable):
+    value_type = float
+    entity = SPMUnit
+    label = "Wisconsin Works countable income"
+    unit = USD
+    definition_period = MONTH
+    reference = (
+        "https://dcf.wisconsin.gov/manuals/w-2-manual/Production/03/03.2.7_Counting_Income.htm",
+        "https://dcf.wisconsin.gov/manuals/w-2-manual/Production/03/03.2.8_DISREGARDING_INCOME.htm",
+    )
+    defined_for = StateCode.WI
+    # Wisconsin disregards child support, which is included in
+    # tanf_gross_unearned_income. The result cannot be negative.
+    adds = ["tanf_gross_earned_income", "tanf_gross_unearned_income"]
+    subtracts = ["child_support_received"]

policyengine_us/variables/gov/states/wi/dcf/works/resources/wi_works_countable_resources.py

@@ -0,0 +1,21 @@
+from policyengine_us.model_api import *
+
+
+class wi_works_countable_resources(Variable):
+    value_type = float
+    entity = SPMUnit
+    label = "Wisconsin Works countable resources"
+    unit = USD
+    definition_period = YEAR
+    reference = (
+        "https://dcf.wisconsin.gov/manuals/w-2-manual/Production/03/03.3.4_COUNTING_ASSETS.htm",
+        "https://docs.legis.wisconsin.gov/code/admin_code/dcf/101_199/101/09/3/b",
+    )
+    defined_for = StateCode.WI
+
+    def formula(spm_unit, period, parameters):
+        liquid_assets = spm_unit("spm_unit_cash_assets", period)
+        vehicle_value = spm_unit.household("household_vehicles_value", period)
+        p = parameters(period).gov.states.wi.dcf.works.asset
+        countable_vehicle = max_(vehicle_value - p.vehicle_exclusion, 0)
+        return liquid_assets + countable_vehicle