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

policyengine_us/tests/policy/baseline/gov/hhs/medicare/savings_programs/category/msp_category.yaml

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+# MSP uses SSI income methodology per 42 U.S.C. 1396d(p)(1)(B):
+# Countable = unearned - $20 (or earned - $85 - 50% remaining)
+# For 2024 individual FPL = $15,060:
+#   QMB: <= 100% = $1,255/month countable
+#   SLMB: 100-120% = $1,255.01-$1,506/month countable
+#   QI: 120-135% = $1,506.01-$1,694.25/month countable
+
+- name: MSP category - QMB (income at 100% FPL)
+  period: 2024-01
+  input:
+    age: 67
+    is_medicare_eligible: true
+    # $12,000 unearned -> ($1,000 - $20) = $980/month countable
+    # $980 < $1,255 (100% FPL) -> QMB
+    ssi_unearned_income: 12_000
+    spm_unit_cash_assets: 5_000
+    spm_unit_is_married: false
+  output:
+    msp_category: QMB
+
+- name: MSP category - SLMB (income between 100-120% FPL)
+  period: 2024-01
+  input:
+    age: 67
+    is_medicare_eligible: true
+    # $16,500 unearned -> ($1,375 - $20) = $1,355/month countable
+    # $1,255 < $1,355 < $1,506 (100-120% FPL) -> SLMB
+    ssi_unearned_income: 16_500
+    spm_unit_cash_assets: 5_000
+    spm_unit_is_married: false
+  output:
+    msp_category: SLMB
+
+- name: MSP category - QI (income between 120-135% FPL)
+  period: 2024-01
+  input:
+    age: 67
+    is_medicare_eligible: true
+    # $19,440 unearned -> ($1,620 - $20) = $1,600/month countable
+    # $1,506 < $1,600 < $1,694.25 (120-135% FPL) -> QI
+    ssi_unearned_income: 19_440
+    spm_unit_cash_assets: 5_000
+    spm_unit_is_married: false
+  output:
+    msp_category: QI
+
+- name: MSP category - NONE (income above 135% FPL)
+  period: 2024-01
+  input:
+    age: 67
+    is_medicare_eligible: true
+    # $21_840 unearned -> ($1,820 - $20) = $1,800/month countable
+    # $1,800 > $1,694.25 (135% FPL) -> NONE
+    ssi_unearned_income: 21_840
+    spm_unit_cash_assets: 5_000
+    spm_unit_is_married: false
+  output:
+    msp_category: NONE
+
+- name: MSP category - NONE (not Medicare eligible)
+  period: 2024-01
+  input:
+    age: 60
+    is_medicare_eligible: false
+    ssi_unearned_income: 10_000
+    spm_unit_cash_assets: 5_000
+    spm_unit_is_married: false
+  output:
+    msp_category: NONE

policyengine_us/tests/policy/baseline/gov/hhs/medicare/savings_programs/eligibility/msp_eligible.yaml

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+# MSP uses SSI income methodology per 42 U.S.C. 1396d(p)(1)(B)
+
+- name: MSP eligible - QMB level (65+, low income, low assets)
+  period: 2024-01
+  input:
+    age: 67
+    is_medicare_eligible: true
+    # $10,000 unearned -> ($833.33 - $20) = $813.33/month countable
+    ssi_unearned_income: 10_000
+    spm_unit_cash_assets: 5_000
+    spm_unit_is_married: false
+  output:
+    msp_eligible: true
+
+- name: MSP eligible - QI level (65+, moderate income, low assets)
+  period: 2024-01
+  input:
+    age: 68
+    is_medicare_eligible: true
+    # $19_200 unearned -> ($1,600 - $20) = $1,580/month countable
+    # $1,580 is between 120% ($1,506) and 135% ($1,694.25) FPL -> QI eligible
+    ssi_unearned_income: 19_200
+    spm_unit_cash_assets: 8_000
+    spm_unit_is_married: false
+  output:
+    msp_eligible: true
+
+- name: MSP not eligible - income too high
+  period: 2024-01
+  input:
+    age: 67
+    is_medicare_eligible: true
+    # $24_000 unearned -> ($2,000 - $20) = $1,980/month countable
+    # $1,980 > $1,694.25 (135% FPL) -> not eligible
+    ssi_unearned_income: 24_000
+    spm_unit_cash_assets: 5_000
+    spm_unit_is_married: false
+  output:
+    msp_eligible: false
+
+- name: MSP not eligible - assets too high
+  period: 2024-01
+  input:
+    age: 67
+    is_medicare_eligible: true
+    ssi_unearned_income: 10_000
+    spm_unit_cash_assets: 15_000  # Over $9,430 limit
+    spm_unit_is_married: false
+    state_code: TX  # Use a state with asset test
+  output:
+    msp_eligible: false
+
+- name: MSP not eligible - not Medicare eligible
+  period: 2024-01
+  input:
+    age: 60  # Under 65
+    is_medicare_eligible: false
+    ssi_unearned_income: 10_000
+    spm_unit_cash_assets: 5_000
+    spm_unit_is_married: false
+  output:
+    msp_eligible: false

policyengine_us/tests/policy/baseline/gov/hhs/medicare/savings_programs/income/msp_fpg.yaml

@@ -0,0 +1,22 @@
+# MSP uses individual (1 person) or couple (2 persons) FPL,
+# not the full SPM unit size per 42 U.S.C. 1396d(p)
+# 2024 FPL: individual = $15,060, couple = $20,440
+# Note: Published limits are $20 higher (FPL + $20 exclusion built in)
+# Our implementation applies $20 exclusion to income instead - mathematically equivalent
+
+- name: Case 1, single person gets individual FPL.
+  period: 2024-01
+  input:
+    spm_unit_is_married: false
+  output:
+    # Individual FPL = $15,060/year, monthly = $1,255
+    msp_fpg: 1_255
+
+- name: Case 2, married couple gets couple FPL.
+  period: 2024-01
+  absolute_error_margin: 0.01
+  input:
+    spm_unit_is_married: true
+  output:
+    # Couple FPL = $20,440/year, monthly = $1,703.33
+    msp_fpg: 1_703.33

policyengine_us/tests/policy/baseline/gov/hhs/medicare/savings_programs/integration.yaml

@@ -0,0 +1,84 @@
+# MSP uses SSI income methodology per 42 U.S.C. 1396d(p)(1)(B)
+# For married couples, MSP uses couple FPL = $20,440 for 2024
+
+- name: MSP integration - married couple, both QMB eligible
+  period: 2024-01
+  input:
+    people:
+      spouse1:
+        age: 68
+        is_medicare_eligible: true
+        # $9,000 unearned each -> ($750 - $20) = $730/month countable each
+        ssi_unearned_income: 9_000
+      spouse2:
+        age: 66
+        is_medicare_eligible: true
+        ssi_unearned_income: 9_000
+    spm_units:
+      spm_unit:
+        members: [spouse1, spouse2]
+        spm_unit_is_married: true
+        spm_unit_cash_assets: 10_000  # Under $14,130 couple limit
+    tax_units:
+      tax_unit:
+        members: [spouse1, spouse2]
+    households:
+      household:
+        members: [spouse1, spouse2]
+  output:
+    msp_eligible: [true, true]
+    msp_category: [QMB, QMB]
+
+- name: MSP integration - single senior, SLMB level
+  period: 2024-01
+  input:
+    people:
+      person1:
+        age: 70
+        is_medicare_eligible: true
+        base_part_a_premium: 0
+        base_part_b_premium: 2_096.40  # $174.70 * 12
+        # $16_500 unearned -> ($1,375 - $20) = $1,355/month countable
+        # $1,255 < $1,355 < $1,506 (100-120% FPL) -> SLMB
+        ssi_unearned_income: 16_500
+    spm_units:
+      spm_unit:
+        members: [person1]
+        spm_unit_is_married: false
+        spm_unit_cash_assets: 8_000
+    tax_units:
+      tax_unit:
+        members: [person1]
+    households:
+      household:
+        members: [person1]
+  output:
+    msp_eligible: [true]
+    msp_category: [SLMB]
+    msp_benefit_value: [174.70]
+    msp: [174.70]
+
+- name: MSP integration - not eligible, assets over limit
+  period: 2024-01
+  input:
+    people:
+      person1:
+        age: 67
+        is_medicare_eligible: true
+        ssi_unearned_income: 10_000
+    spm_units:
+      spm_unit:
+        members: [person1]
+        spm_unit_is_married: false
+        spm_unit_cash_assets: 12_000  # Over $9,430 individual limit
+    tax_units:
+      tax_unit:
+        members: [person1]
+    households:
+      household:
+        members: [person1]
+        state_code: TX  # Use a state with asset test
+  output:
+    msp_eligible: [false]
+    msp_category: [NONE]
+    msp: [0]

policyengine_us/tests/policy/baseline/gov/hhs/medicare/savings_programs/msp_benefit_value.yaml

@@ -0,0 +1,62 @@
+# MSP uses SSI income methodology per 42 U.S.C. 1396d(p)(1)(B)
+
+- name: MSP benefit - QMB (Part A + Part B premiums)
+  period: 2024-01
+  input:
+    age: 67
+    is_medicare_eligible: true
+    # $12,000 unearned -> ($1,000 - $20) = $980/month countable
+    # $980 < $1,255 (100% FPL) -> QMB
+    ssi_unearned_income: 12_000
+    spm_unit_cash_assets: 5_000
+    spm_unit_is_married: false
+    base_part_a_premium: 6_060  # Annual Part A premium ($505/month * 12)
+    base_part_b_premium: 2_096.40  # Annual Part B premium ($174.70/month * 12)
+  output:
+    # (505 + 174.70) = 679.70/month
+    msp_benefit_value: 679.70
+
+- name: MSP benefit - SLMB (Part B premium only)
+  period: 2024-01
+  input:
+    age: 67
+    is_medicare_eligible: true
+    # $16,500 unearned -> ($1,375 - $20) = $1,355/month countable
+    # $1,255 < $1,355 < $1,506 (100-120% FPL) -> SLMB
+    ssi_unearned_income: 16_500
+    spm_unit_cash_assets: 5_000
+    spm_unit_is_married: false
+    base_part_a_premium: 0  # Assume premium-free Part A
+    base_part_b_premium: 2_096.40
+  output:
+    msp_benefit_value: 174.70
+
+- name: MSP benefit - QI (Part B premium only)
+  period: 2024-01
+  input:
+    age: 67
+    is_medicare_eligible: true
+    # $19,440 unearned -> ($1,620 - $20) = $1,600/month countable
+    # $1,506 < $1,600 < $1,694.25 (120-135% FPL) -> QI
+    ssi_unearned_income: 19_440
+    spm_unit_cash_assets: 5_000
+    spm_unit_is_married: false
+    base_part_a_premium: 0
+    base_part_b_premium: 2_096.40
+  output:
+    msp_benefit_value: 174.70
+
+- name: MSP benefit - not eligible (zero benefit)
+  period: 2024-01
+  input:
+    age: 67
+    is_medicare_eligible: true
+    # $24_000 unearned -> ($2,000 - $20) = $1,980/month countable
+    # $1,980 > $1,694.25 (135% FPL) -> not eligible
+    ssi_unearned_income: 24_000
+    spm_unit_cash_assets: 5_000
+    spm_unit_is_married: false
+    base_part_a_premium: 0
+    base_part_b_premium: 2_096.40
+  output:
+    msp_benefit_value: 0

policyengine_us/tests/policy/baseline/gov/irs/income/taxable_income/adjusted_gross_income/irs_gross_income/social_security/taxable_social_security_tier_1.yaml

@@ -0,0 +1,157 @@
+# Unit tests for taxable_social_security_tier_1
+# Tests the tier 1 (0-50%) taxation of Social Security benefits
+# Reference: IRC §86(a)(1)
+#
+# Thresholds for 2024:
+#   SINGLE: base=$25,000, adjusted_base=$34,000
+#   JOINT: base=$32,000, adjusted_base=$44,000
+#   SEPARATE (cohabitating): base=$0, adjusted_base=$0
+
+- name: Single filer below base threshold - no taxation
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 67
+        social_security: 20_000
+        employment_income: 10_000
+    tax_units:
+      tax_unit:
+        members: [person1]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [person1]
+  output:
+    # Combined income = $10K + $10K (half SS) = $20K < $25K base
+    taxable_social_security_tier_1: 0
+
+- name: Single filer in tier 1 only (between thresholds)
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 67
+        social_security: 20_000
+        employment_income: 20_000
+    tax_units:
+      tax_unit:
+        members: [person1]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [person1]
+  output:
+    # Combined income = $20K + $10K (half SS) = $30K
+    # $30K > $25K base but < $34K adjusted_base → tier 1 only
+    # Tier 1 = min(0.5 * $20K, 0.5 * ($30K - $25K))
+    #        = min($10K, $2.5K) = $2,500
+    taxable_social_security_tier_1: 2_500
+
+- name: Single filer in tier 2 (above adjusted base)
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 67
+        social_security: 30_000
+        employment_income: 50_000
+    tax_units:
+      tax_unit:
+        members: [person1]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [person1]
+  output:
+    # Combined income = $50K + $15K = $65K > $34K adjusted_base
+    # Tier 1 in tier 2 = bracket_amount
+    # bracket_amount = min(amount_under_para_1, 0.5 * ($34K - $25K))
+    #                = min(min($15K, 0.5*$40K), $4.5K)
+    #                = min(min($15K, $20K), $4.5K) = $4,500
+    taxable_social_security_tier_1: 4_500
+
+- name: Joint filers below base threshold
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 67
+        social_security: 20_000
+      person2:
+        age: 65
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+        filing_status: JOINT
+    households:
+      household:
+        members: [person1, person2]
+  output:
+    # Combined income = $0 + $10K (half SS) = $10K < $32K base
+    taxable_social_security_tier_1: 0
+
+- name: Joint filers in tier 1 only
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 67
+        social_security: 24_000
+        employment_income: 20_000
+      person2:
+        age: 65
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+        filing_status: JOINT
+    households:
+      household:
+        members: [person1, person2]
+  output:
+    # Combined income = $20K + $12K (half SS) = $32K
+    # $32K = $32K base threshold → just at threshold
+    # Excess = $32K - $32K = $0
+    taxable_social_security_tier_1: 0
+
+- name: Joint filers slightly above base threshold
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 67
+        social_security: 24_000
+        employment_income: 25_000
+      person2:
+        age: 65
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+        filing_status: JOINT
+    households:
+      household:
+        members: [person1, person2]
+  output:
+    # Combined income = $25K + $12K = $37K
+    # $37K > $32K base but < $44K adjusted → tier 1 only
+    # Tier 1 = min(0.5 * $24K, 0.5 * ($37K - $32K))
+    #        = min($12K, $2.5K) = $2,500
+    taxable_social_security_tier_1: 2_500
+
+- name: Zero social security benefits
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 67
+        social_security: 0
+        employment_income: 100_000
+    tax_units:
+      tax_unit:
+        members: [person1]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [person1]
+  output:
+    taxable_social_security_tier_1: 0

policyengine_us/tests/policy/baseline/gov/irs/income/taxable_income/adjusted_gross_income/irs_gross_income/social_security/taxable_social_security_tier_2.yaml

@@ -0,0 +1,106 @@
+# Unit tests for taxable_social_security_tier_2
+# Tests the tier 2 (50-85%) taxation of Social Security benefits
+# Reference: IRC §86(a)(2)
+# Tier 2 = total_taxable_ss - tier_1
+
+- name: Below base threshold - no tier 2
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 67
+        social_security: 20_000
+        employment_income: 10_000
+    tax_units:
+      tax_unit:
+        members: [person1]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [person1]
+  output:
+    # No taxable SS at all → tier 2 = 0
+    taxable_social_security_tier_2: 0
+
+- name: In tier 1 only - no tier 2
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 67
+        social_security: 20_000
+        employment_income: 20_000
+    tax_units:
+      tax_unit:
+        members: [person1]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [person1]
+  output:
+    # In tier 1 only, total taxable = tier 1 = $2,500
+    # Tier 2 = $2,500 - $2,500 = $0
+    taxable_social_security_tier_2: 0
+
+- name: In tier 2 - significant tier 2 amount
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 67
+        social_security: 30_000
+        employment_income: 50_000
+    tax_units:
+      tax_unit:
+        members: [person1]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [person1]
+  output:
+    # Total taxable = 85% * $30K = $25,500
+    # Tier 1 = $4,500 (bracket amount)
+    # Tier 2 = $25,500 - $4,500 = $21,000
+    taxable_social_security_tier_2: 21_000
+
+- name: Zero social security - no tier 2
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 67
+        social_security: 0
+        employment_income: 100_000
+    tax_units:
+      tax_unit:
+        members: [person1]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [person1]
+  output:
+    taxable_social_security_tier_2: 0
+
+- name: Joint filers in tier 2
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 67
+        social_security: 40_000
+        employment_income: 60_000
+      person2:
+        age: 65
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+        filing_status: JOINT
+    households:
+      household:
+        members: [person1, person2]
+  output:
+    # Combined income = $60K + $20K (half SS) = $80K > $44K adjusted
+    # Total taxable = 85% * $40K = $34,000
+    # Tier 1 = bracket = min(..., 0.5 * ($44K - $32K)) = $6,000
+    # Tier 2 = $34,000 - $6,000 = $28,000
+    taxable_social_security_tier_2: 28_000

policyengine_us/tests/policy/baseline/gov/ssa/revenue/tob_revenue_medicare_hi.yaml

@@ -0,0 +1,105 @@
+# Unit tests for tob_revenue_medicare_hi
+# Tests Medicare HI trust fund revenue allocation from SS benefit taxation
+# Medicare HI receives revenue proportional to tier 2's share of total taxable SS
+
+- name: No SS benefits - zero Medicare revenue
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 67
+        social_security: 0
+        employment_income: 100_000
+    tax_units:
+      tax_unit:
+        members: [person1]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [person1]
+  output:
+    tob_revenue_medicare_hi: 0
+
+- name: Below threshold - zero Medicare revenue
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 67
+        social_security: 20_000
+        employment_income: 10_000
+    tax_units:
+      tax_unit:
+        members: [person1]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [person1]
+  output:
+    # No taxable SS → no TOB revenue → no Medicare share
+    tob_revenue_medicare_hi: 0
+
+- name: Tier 1 only - zero Medicare revenue
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 67
+        social_security: 20_000
+        employment_income: 20_000
+    tax_units:
+      tax_unit:
+        members: [person1]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [person1]
+  output:
+    # In tier 1 only: tier2 = $0 → 0% to Medicare
+    tob_revenue_medicare_hi: 0
+
+- name: In tier 2 - proportional split
+  period: 2024
+  absolute_error_margin: 100
+  input:
+    people:
+      person1:
+        age: 67
+        social_security: 30_000
+        employment_income: 50_000
+    tax_units:
+      tax_unit:
+        members: [person1]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [person1]
+  output:
+    # Tier 1 = $4,500, Tier 2 = $21,000, Total = $25,500
+    # Medicare share = 21,000 / 25,500 = 82.4%
+    # Total TOB ~$4,240 → Medicare = $4,240 * 0.824 = ~$3,492
+    tob_revenue_medicare_hi: 3_492
+
+- name: Joint filers in tier 2
+  period: 2024
+  absolute_error_margin: 200
+  input:
+    people:
+      person1:
+        age: 67
+        social_security: 40_000
+        employment_income: 60_000
+      person2:
+        age: 65
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+        filing_status: JOINT
+    households:
+      household:
+        members: [person1, person2]
+  output:
+    # Tier 1 = $6,000, Tier 2 = $28,000, Total = $34,000
+    # Medicare share = 28,000 / 34,000 = 82.4%
+    taxable_social_security_tier_1: 6_000
+    taxable_social_security_tier_2: 28_000