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

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

@@ -0,0 +1,86 @@
+# Unit tests for tob_revenue_oasdi
+# Tests OASDI trust fund revenue allocation from SS benefit taxation
+# OASDI receives revenue proportional to tier 1's share of total taxable SS
+
+- name: No SS benefits - zero OASDI 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_oasdi: 0
+
+- name: Below threshold - zero OASDI 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 OASDI share
+    tob_revenue_oasdi: 0
+
+- name: Tier 1 only - all revenue to OASDI
+  period: 2024
+  absolute_error_margin: 50
+  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: tier1 = $2,500, tier2 = $0
+    # All taxable SS is tier 1 → 100% to OASDI
+    # Total TOB revenue all goes to OASDI
+    taxable_social_security_tier_1: 2_500
+    taxable_social_security_tier_2: 0
+    # tob_revenue_oasdi = tob_revenue_total (100% share)
+
+- 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
+    # OASDI share = 4,500 / 25,500 = 17.6%
+    # Total TOB ~$4,240 → OASDI = $4,240 * 0.176 = ~$748
+    tob_revenue_oasdi: 748

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

@@ -0,0 +1,19 @@
+- name: TOB revenue - single retiree with SS and wages
+  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:
+    # Actual value is around $4,240
+    tob_revenue_total: 4_240

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

@@ -0,0 +1,90 @@
+# Test that TOB revenue split matches Trustees Report projections
+# Per 2025 Trustees Report (via CBPP):
+#   - OASDI (tier 1): ~59% of total TOB revenue ($60.8B / $103.4B)
+#   - Medicare HI (tier 2): ~41% of total TOB revenue ($42.6B / $103.4B)
+#
+# The statutory allocation is:
+#   - Tier 1 (first 50% of benefits taxable): Revenue to OASDI
+#   - Tier 2 (additional 35%, up to 85% taxable): Revenue to Medicare HI
+#
+# For a single retiree with $30K SS and $50K wages:
+#   - Combined income = $50K + $15K (half SS) = $65K
+#   - Above adjusted base ($34K), so 85% of SS taxable = $25,500
+#   - Tier 1 should be ~59% of taxable ($15,045)
+#   - Tier 2 should be ~41% of taxable ($10,455)
+#
+# BUG: Current implementation has tier_2 with only `subtracts` and no `adds`,
+# which computes: 0 - total - tier1 = NEGATIVE (wrong!)
+# Should be: adds=["tax_unit_taxable_social_security"], subtracts=["tier_1"]
+
+- name: TOB tier split - single retiree in tier 2
+  period: 2024
+  absolute_error_margin: 500
+  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 SS should be 85% of $30K = $25,500
+    tax_unit_taxable_social_security: 25_500
+    # Tier 1 (OASDI portion) - statutory bracket amount for single filer in tier 2
+    # = min(0.5 * $30K, 0.5 * ($34K - $25K)) = min($15K, $4.5K) = $4,500
+    taxable_social_security_tier_1: 4_500
+    # Tier 2 (Medicare HI portion) = total - tier1 = $25,500 - $4,500 = $21,000
+    # This is where the bug manifests - with only subtracts, it computes negative!
+    taxable_social_security_tier_2: 21_000
+
+- name: TOB revenue split follows tier proportions
+  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:
+    # With tiers at ~18% tier1 / ~82% tier2 for this individual case,
+    # the TOB revenue should split proportionally.
+    # Total TOB revenue ~$4,240 (from existing test)
+    # OASDI share: $4,240 * (4,500 / 25,500) = $748
+    # Medicare HI share: $4,240 * (21,000 / 25,500) = $3,492
+    tob_revenue_total: 4240
+    tob_revenue_oasdi: 748
+    tob_revenue_medicare_hi: 3492
+
+- name: Verify tier2 is positive (regression test for subtracts bug)
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 67
+        social_security: 20_000
+        employment_income: 40_000
+    tax_units:
+      tax_unit:
+        members: [person1]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [person1]
+  output:
+    # Tier 2 MUST be positive (total - tier1)
+    # If buggy subtracts computes 0 - total - tier1, this will be negative and fail
+    taxable_social_security_tier_2: 12_500  # Approximate, will fail if negative

policyengine_us/tests/policy/baseline/gov/states/az/tax/income/az_property_tax_credit_agi.yaml

@@ -0,0 +1,58 @@
+# Per ITR 12-1, property tax credit AGI is Federal AGI minus Social Security.
+# Unlike regular AZ income tax, it does NOT exclude pensions, capital gains, etc.
+
+- name: Basic wages and interest (no Social Security)
+  period: 2024
+  input:
+    state_code: AZ
+    adjusted_gross_income: 3_766.08
+    tax_unit_taxable_social_security: 0
+  output:
+    az_property_tax_credit_agi: 3_766.08
+
+- name: Social Security is excluded from property tax credit AGI
+  period: 2024
+  input:
+    state_code: AZ
+    adjusted_gross_income: 20_000
+    tax_unit_taxable_social_security: 8_500
+  output:
+    # $20,000 - $8,500 = $11,500
+    az_property_tax_credit_agi: 11_500
+
+- name: Pension income is NOT excluded (unlike regular AZ income tax)
+  period: 2024
+  input:
+    state_code: AZ
+    adjusted_gross_income: 15_000
+    tax_unit_taxable_social_security: 0
+  output:
+    az_property_tax_credit_agi: 15_000
+
+- name: Capital gains are NOT excluded (unlike regular AZ income tax)
+  period: 2024
+  input:
+    state_code: AZ
+    adjusted_gross_income: 25_000
+    tax_unit_taxable_social_security: 0
+  output:
+    az_property_tax_credit_agi: 25_000
+
+- name: Capped at zero when Social Security exceeds other income
+  period: 2024
+  input:
+    state_code: AZ
+    adjusted_gross_income: 5_000
+    tax_unit_taxable_social_security: 6_000
+  output:
+    az_property_tax_credit_agi: 0
+
+- name: Combined income types with Social Security exclusion
+  period: 2024
+  input:
+    state_code: AZ
+    adjusted_gross_income: 22_250
+    tax_unit_taxable_social_security: 4_250
+  output:
+    # $22,250 - $4,250 = $18,000
+    az_property_tax_credit_agi: 18_000

policyengine_us/tests/policy/baseline/gov/states/az/tax/income/integration.yaml

@@ -0,0 +1,28 @@
+# Integration tests for Arizona property tax credit income calculation
+# Per ARS 43-1072 and ITR 12-1
+
+- name: Property tax credit AGI with aged person (issue 6956)
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 75
+        employment_income: 3_715.56
+        taxable_interest_income: 50.52
+    tax_units:
+      tax_unit:
+        members: [person1]
+    households:
+      household:
+        members: [person1]
+        state_code: AZ
+  output:
+    # Federal AGI = wages + interest = 3,715.56 + 50.52 = 3,766.08
+    adjusted_gross_income: 3_766.08
+    # AZ AGI subtracts aged exemption: 3,766.08 - 2,100 = 1,666.08
+    az_agi: 1_666.08
+    # Property tax credit AGI should NOT subtract exemptions or SS
+    # No SS, so equals Federal AGI
+    az_property_tax_credit_agi: 3_766.08
+    # Income $3,766.08 > threshold $3,751 for single, so not eligible
+    az_property_tax_credit: 0

policyengine_us/tests/policy/baseline/gov/states/dc/tax/income/dc_ptc.yaml

@@ -243,3 +243,30 @@
         state_code: DC
   output:
     dc_ptc: 1_250  # = min(1250, 20000 * 20% - 0 * 5%)
+
+- name: dc_ptc unit test 9 (negative AGI with no rent or property taxes)
+  absolute_error_margin: 0.01
+  period: 2024
+  input:
+    people:
+      person1:
+        is_tax_unit_head: true
+        age: 40
+        short_term_capital_gains: -12_679.877
+      person2:
+        is_tax_unit_spouse: true
+        age: 40
+        short_term_capital_gains: -12_679.877
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code: DC
+  output:
+    dc_ptc: 0  # No credit when there's no rent or property taxes paid
+    dc_income_tax: 0

policyengine_us/tests/policy/baseline/gov/states/hi/tax/income/credits/food_excise/hi_food_excise_credit.yaml

@@ -225,8 +225,36 @@
         filing_status: SINGLE
         head_is_dependent_elsewhere: false
     households:
-      household: 
+      household:
         members: [person1, person2]
         state_code: HI
   output:
     hi_food_excise_credit: 200
+
+- name: JOINT filing with negative AGI should receive credit
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 40
+        short_term_capital_gains: -12_679.877
+        is_tax_unit_head: true
+      person2:
+        age: 40
+        short_term_capital_gains: -12_679.877
+        is_tax_unit_spouse: true
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code: HI
+  output:
+    adjusted_gross_income: -3_000
+    exemptions_count: 2
+    hi_food_excise_credit: 440
+    hi_income_tax: -440

policyengine_us/tests/policy/baseline/gov/states/ia/tax/income/ia_cdcc.yaml

@@ -2,7 +2,7 @@
   period: 2021
   input:
     cdcc_potential: 1_000
-    ia_net_income: 9_999.99
+    ia_taxable_income: 9_999.99
     state_code: IA
   output:
     ia_cdcc: 750
@@ -11,7 +11,7 @@
   period: 2022
   input:
     cdcc_potential: 1_000
-    ia_net_income: 40_000
+    ia_taxable_income: 40_000
     state_code: IA
   output:
     ia_cdcc: 300
@@ -20,7 +20,7 @@
   period: 2022
   input:
     cdcc_potential: 1_000
-    ia_net_income: 90_000
+    ia_taxable_income: 90_000
     state_code: IA
   output:
     ia_cdcc: 0

policyengine_us/tests/policy/baseline/gov/states/ia/tax/income/ia_integration.yaml

@@ -372,5 +372,35 @@
       household:
         members: [person1]
         state_code: IA
-  output:  
+  output:
     ia_taxable_income_consolidated: 85_400
+
+- name: IA CDCC uses taxable income not net income
+  absolute_error_margin: 1
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 70
+        employment_income: 10_000
+        is_tax_unit_head: true
+      person2:
+        age: 70
+        employment_income: 10_000
+        is_tax_unit_spouse: true
+      person3:
+        age: 1
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [person1, person2, person3]
+        tax_unit_childcare_expenses: 10_827
+    spm_units:
+      spm_unit:
+        members: [person1, person2, person3]
+    households:
+      household:
+        members: [person1, person2, person3]
+        state_code: IA
+  output:
+    ia_cdcc: 720  # $960 × 0.75 (taxable income $0 < $10,000)

policyengine_us/tests/policy/baseline/gov/states/il/dhs/aabd/eligibility/il_aabd_non_financial_eligible_person.yaml

@@ -1,25 +1,25 @@
-- name: Case 1, meet all requirements. 
+- name: Case 1, meet all requirements.
   period: 2023
   input:
-    il_aabd_aged_blind_disabled_person: true
+    is_ssi_eligible: true
     il_aabd_immigration_status_eligible_person: true
     state_code: IL
   output:
     il_aabd_non_financial_eligible_person: true
 
-- name: Case 2, not age_blind_disabled. 
+- name: Case 2, not SSI eligible.
   period: 2023
   input:
-    il_aabd_aged_blind_disabled_person: false
+    is_ssi_eligible: false
     il_aabd_immigration_status_eligible_person: true
     state_code: IL
   output:
     il_aabd_non_financial_eligible_person: false
 
-- name: Case 3, immigration ineligible. 
+- name: Case 3, immigration ineligible.
   period: 2023
   input:
-    il_aabd_aged_blind_disabled_person: true
+    is_ssi_eligible: true
     il_aabd_immigration_status_eligible_person: false
     state_code: IL
   output:

policyengine_us/tests/policy/baseline/gov/states/il/hfs/fpp/integration.yaml

@@ -112,5 +112,5 @@
     # person2: $25,000 / $20,440 = 1.22 (122% FPL) - income eligible
     # person3, person4: $0 income - income eligible
     il_fpp_income_eligible: [true, true, true, true]
-    # Children are Medicaid-eligible, so ineligible for FPP
-    il_fpp_eligible: [true, true, false, false]
+    # All meet criteria: income eligible, not pregnant, not receiving Medicaid
+    il_fpp_eligible: [true, true, true, true]

policyengine_us/tests/policy/baseline/gov/states/il/hfs/hbwd/eligibility/il_hbwd_disability_eligible.yaml

@@ -1,8 +1,8 @@
-- name: Case 1, disability eligible via SSI disability.
+- name: Case 1, disability eligible via disability status.
   period: 2024-01
   input:
     state_code: IL
-    is_ssi_disabled: true
+    is_disabled: true
     social_security_disability: 0
   output:
     il_hbwd_disability_eligible: true
@@ -11,7 +11,7 @@
   period: 2024-01
   input:
     state_code: IL
-    is_ssi_disabled: false
+    is_disabled: false
     social_security_disability: 14_400  # $1,200/month
   output:
     il_hbwd_disability_eligible: true
@@ -20,7 +20,7 @@
   period: 2024-01
   input:
     state_code: IL
-    is_ssi_disabled: true
+    is_disabled: true
     social_security_disability: 14_400  # $1,200/month
   output:
     il_hbwd_disability_eligible: true
@@ -29,7 +29,20 @@
   period: 2024-01
   input:
     state_code: IL
-    is_ssi_disabled: false
+    is_disabled: false
     social_security_disability: 0
   output:
     il_hbwd_disability_eligible: false
+
+- name: Case 5, disabled with high earnings (above SGA) - eligible because SGA does not apply to HBWD.
+  # This test demonstrates the fix: with the old formula (is_ssi_disabled),
+  # this person would be ineligible due to SGA ($1,550/month in 2024).
+  # With the new formula (is_disabled), SGA does not apply per DB101 Illinois.
+  period: 2024-01
+  input:
+    state_code: IL
+    is_disabled: true
+    employment_income: 36_000  # $3,000/month - well above SGA threshold
+    social_security_disability: 0
+  output:
+    il_hbwd_disability_eligible: true

policyengine_us/tests/policy/baseline/gov/states/il/hfs/hbwd/eligibility/il_hbwd_eligible.yaml

@@ -3,7 +3,7 @@
   input:
     state_code: IL
     age: 35
-    is_ssi_disabled: true
+    is_disabled: true
     employment_income: 30_000  # $2,500/month
     spm_unit_cash_assets: 10_000
   output:
@@ -25,7 +25,7 @@
   input:
     state_code: IL
     age: 70
-    is_ssi_disabled: true
+    is_disabled: true
     employment_income: 24_000  # $2,000/month
     spm_unit_cash_assets: 5_000
   output:
@@ -36,7 +36,7 @@
   input:
     state_code: IL
     age: 40
-    is_ssi_disabled: true
+    is_disabled: true
     social_security_disability: 18_000  # $1,500/month
     spm_unit_cash_assets: 5_000
   output:
@@ -47,7 +47,7 @@
   input:
     state_code: IL
     age: 45
-    is_ssi_disabled: true
+    is_disabled: true
     employment_income: 72_000  # $6,000/month
     spm_unit_cash_assets: 5_000
   output:
@@ -58,7 +58,7 @@
   input:
     state_code: IL
     age: 30
-    is_ssi_disabled: true
+    is_disabled: true
     employment_income: 24_000  # $2,000/month
     spm_unit_cash_assets: 30_000
   output:

policyengine_us/tests/policy/baseline/gov/states/il/hfs/hbwd/integration.yaml

@@ -4,7 +4,7 @@
   input:
     state_code: IL
     age: 28
-    is_ssi_disabled: true
+    is_disabled: true
     employment_income: 24_000  # $2,000/month
     social_security_disability: 12_000  # $1,000/month
     spm_unit_cash_assets: 15_000
@@ -35,12 +35,12 @@
     people:
       person1:
         age: 45
-        is_ssi_disabled: true
+        is_disabled: true
         employment_income: 30_000  # $2,500/month
         social_security_disability: 9_600  # $800/month
       person2:
         age: 43
-        is_ssi_disabled: false
+        is_disabled: false
         employment_income: 36_000  # $3,000/month
     spm_units:
       spm_unit:
@@ -66,7 +66,7 @@
     people:
       person1:
         age: 35
-        is_ssi_disabled: true
+        is_disabled: true
         self_employment_income: 30_000  # $2,500/month
         monthly_hours_worked: 160  # Full-time
       person2:
@@ -102,7 +102,7 @@
   input:
     state_code: IL
     age: 50
-    is_ssi_disabled: true
+    is_disabled: true
     employment_income: 48_000  # $4,000/month
     social_security_disability: 4_800  # $400/month
     spm_unit_cash_assets: 20_000
@@ -124,7 +124,7 @@
   input:
     state_code: IL
     age: 40
-    is_ssi_disabled: true
+    is_disabled: true
     employment_income: 60_000  # $5,000/month
     spm_unit_cash_assets: 10_000
   output:
@@ -143,7 +143,7 @@
   input:
     state_code: IL
     age: 55
-    is_ssi_disabled: false
+    is_disabled: false
     social_security_disability: 18_000  # $1,500/month SSDI
     employment_income: 12_000  # $1,000/month part-time
     spm_unit_cash_assets: 5_000
@@ -170,7 +170,7 @@
   input:
     state_code: IL
     age: 15
-    is_ssi_disabled: true
+    is_disabled: true
     employment_income: 12_000  # $1,000/month
     spm_unit_cash_assets: 5_000
   output:

policyengine_us/tests/policy/baseline/gov/states/ma/tax/income/gross_income/integration.yaml

@@ -0,0 +1,28 @@
+- name: MA joint with STCG losses offsetting LTCG should have zero Part C tax
+  absolute_error_margin: 1
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 40
+        short_term_capital_gains: -4_835_234
+        long_term_capital_gains: 2_450_480.75
+        is_tax_unit_head: true
+      person2:
+        age: 40
+        short_term_capital_gains: -4_835_234
+        long_term_capital_gains: 2_450_480.75
+        is_tax_unit_spouse: true
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_fips: 25
+  output:
+    ma_part_c_taxable_income: 0
+    ma_income_tax: 0