policyengine-us 1.458.0__py3-none-any.whl → 1.471.0__py3-none-any.whl

policyengine_us/tests/policy/baseline/gov/states/in/fssa/tanf/integration.yaml

@@ -0,0 +1,249 @@
+# Indiana TANF Integration Tests
+# Tests the full benefit calculation pipeline
+
+- name: Case 1 - Single parent with no income receives maximum benefit
+  period: 2024-01
+  input:
+    people:
+      person1:
+        age: 30
+        tanf_gross_earned_income: 0
+        tanf_gross_unearned_income: 0
+      person2:
+        age: 10
+      person3:
+        age: 8
+    spm_units:
+      spm_unit:
+        members: [person1, person2, person3]
+        spm_unit_cash_assets: 500
+    households:
+      household:
+        members: [person1, person2, person3]
+        state_code: IN
+  output:
+    spm_unit_size: [3, 3, 3]
+    in_tanf_countable_earned_income_for_eligibility: [0, 0, 0]
+    in_tanf_countable_income_for_eligibility: [0, 0, 0]
+    in_tanf_countable_earned_income: [0, 0, 0]
+    in_tanf_countable_income_for_payment: [0, 0, 0]
+    in_tanf_countable_income_eligible: [true, true, true]
+    # Countable income ($0) < standard of need ($320) → eligible
+    in_tanf_payment_eligible: [true, true, true]
+    # Countable income ($0) < standard of need ($320) → eligible
+    in_tanf_payment_standard: [320, 320, 320]
+    # Family of 3 → $320
+    in_tanf_eligible: [true, true, true]
+    in_tanf: [320, 320, 320]
+    # Max benefit ($320) - countable income ($0) = $320
+
+- name: Case 2 - Single parent with earned income receives reduced benefit
+  period: 2024-01
+  input:
+    people:
+      person1:
+        age: 28
+        tanf_gross_earned_income: 200
+      person2:
+        age: 5
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+        spm_unit_cash_assets: 800
+    households:
+      household:
+        members: [person1, person2]
+        state_code: IN
+  output:
+    spm_unit_size: [2, 2]
+    in_tanf_countable_earned_income_for_eligibility: [53.6, 53.6]
+    # $200 - $90 = $110 → $110 - $30 = $80 → $80 * 0.67 = $53.60
+    in_tanf_countable_income_for_eligibility: [53.6, 53.6]
+    in_tanf_countable_earned_income: [50, 50]
+    # $200 × 0.25 (75% disregard) = $50
+    in_tanf_countable_income_for_payment: [50, 50]
+    in_tanf_countable_income_eligible: [true, true]
+    # Countable for elig ($53.60) < standard of need ($255) → eligible
+    in_tanf_payment_eligible: [true, true]
+    # Countable for benefit ($50) < standard of need ($255) → eligible
+    in_tanf_payment_standard: [255, 255]
+    # Family of 2 → $255
+    in_tanf_eligible: [true, true]
+    in_tanf: [205, 205]
+    # Max benefit ($255) - countable income ($50) = $205
+
+- name: Case 3 - Family with mixed earned and unearned income
+  period: 2024-01
+  input:
+    people:
+      person1:
+        age: 35
+        tanf_gross_earned_income: 300
+      person2:
+        age: 12
+        tanf_gross_unearned_income: 100
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+        spm_unit_cash_assets: 700
+    households:
+      household:
+        members: [person1, person2]
+        state_code: IN
+  output:
+    spm_unit_size: [2, 2]
+    in_tanf_countable_earned_income_for_eligibility: [120.6, 120.6]
+    # $300 - $90 = $210 → $210 - $30 = $180 → $180 * 0.67 = $120.60
+    in_tanf_countable_income_for_eligibility: [220.6, 220.6]
+    # $120.60 (earned) + $100 (unearned) = $220.60
+    in_tanf_countable_earned_income: [75, 75]
+    # $300 × 0.25 = $75
+    in_tanf_countable_income_for_payment: [175, 175]
+    # $75 (earned) + $100 (unearned) = $175
+    in_tanf_countable_income_eligible: [true, true]
+    # Countable for elig ($220.60) < standard of need ($255) → eligible
+    in_tanf_payment_eligible: [true, true]
+    # Countable for benefit ($175) < standard of need ($255) → eligible
+    in_tanf_payment_standard: [255, 255]
+    in_tanf_eligible: [true, true]
+    in_tanf: [80, 80]
+    # Max benefit ($255) - countable income ($175) = $80
+
+- name: Case 4 - High earner exceeds eligibility threshold
+  period: 2024-01
+  input:
+    people:
+      person1:
+        age: 32
+        tanf_gross_earned_income: 600
+      person2:
+        age: 7
+      person3:
+        age: 4
+    spm_units:
+      spm_unit:
+        members: [person1, person2, person3]
+        spm_unit_cash_assets: 900
+    households:
+      household:
+        members: [person1, person2, person3]
+        state_code: IN
+  output:
+    spm_unit_size: [3, 3, 3]
+    in_tanf_countable_earned_income_for_eligibility: [321.6, 321.6, 321.6]
+    # $600 - $90 = $510 → $510 - $30 = $480 → $480 * 0.67 = $321.60
+    in_tanf_countable_income_for_eligibility: [321.6, 321.6, 321.6]
+    in_tanf_countable_earned_income: [150, 150, 150]
+    # $600 × 0.25 = $150
+    in_tanf_countable_income_for_payment: [150, 150, 150]
+    in_tanf_countable_income_eligible: [false, false, false]
+    # Countable for elig ($321.60) >= standard of need ($320) → NOT eligible
+    in_tanf_payment_eligible: [true, true, true]
+    # Countable for benefit ($150) < standard of need ($320) → eligible
+    in_tanf_payment_standard: [320, 320, 320]
+    in_tanf_eligible: [false, false, false]
+    # Failed countable income test
+    in_tanf: [0, 0, 0]
+
+- name: Case 5 - Two parent household with one working
+  period: 2024-01
+  input:
+    people:
+      person1:
+        age: 30
+        tanf_gross_earned_income: 300
+      person2:
+        age: 29
+      person3:
+        age: 6
+      person4:
+        age: 3
+    spm_units:
+      spm_unit:
+        members: [person1, person2, person3, person4]
+        spm_unit_cash_assets: 1_500
+    households:
+      household:
+        members: [person1, person2, person3, person4]
+        state_code: IN
+  output:
+    spm_unit_size: [4, 4, 4, 4]
+    in_tanf_countable_earned_income_for_eligibility: [120.6, 120.6, 120.6, 120.6]
+    # $300 - $90 = $210 → $210 - $30 = $180 → $180 * 0.67 = $120.60
+    in_tanf_countable_income_for_eligibility: [120.6, 120.6, 120.6, 120.6]
+    in_tanf_countable_earned_income: [75, 75, 75, 75]
+    # $300 × 0.25 = $75
+    in_tanf_countable_income_for_payment: [75, 75, 75, 75]
+    in_tanf_countable_income_eligible: [true, true, true, true]
+    # Countable for elig ($120.60) < standard of need ($385) → eligible
+    in_tanf_payment_eligible: [true, true, true, true]
+    # Countable for benefit ($75) < standard of need ($385) → eligible
+    in_tanf_payment_standard: [385, 385, 385, 385]
+    # Family of 4 → $385
+    in_tanf_eligible: [true, true, true, true]
+    in_tanf: [310, 310, 310, 310]
+    # Max benefit ($385) - countable income ($75) = $310
+
+- name: Case 6 - Two earners both get $90 disregard
+  period: 2024-01
+  input:
+    people:
+      person1:
+        age: 30
+        tanf_gross_earned_income: 200
+      person2:
+        age: 28
+        tanf_gross_earned_income: 200
+      person3:
+        age: 8
+    spm_units:
+      spm_unit:
+        members: [person1, person2, person3]
+        spm_unit_cash_assets: 500
+    households:
+      household:
+        members: [person1, person2, person3]
+        state_code: IN
+  output:
+    spm_unit_size: [3, 3, 3]
+    in_tanf_countable_earned_income_for_eligibility: [127.3, 127.3, 127.3]
+    # Person1: $200 - $90 = $110
+    # Person2: $200 - $90 = $110
+    # Unit total: $220 - $30 = $190 → $190 * 0.67 = $127.30
+    in_tanf_countable_income_for_eligibility: [127.3, 127.3, 127.3]
+    in_tanf_countable_earned_income: [100, 100, 100]
+    # ($200 + $200) × 0.25 = $100
+    in_tanf_countable_income_for_payment: [100, 100, 100]
+    in_tanf_countable_income_eligible: [true, true, true]
+    # Countable for elig ($127.30) < standard of need ($320) → eligible
+    in_tanf_payment_eligible: [true, true, true]
+    # Countable for benefit ($100) < standard of need ($320) → eligible
+    in_tanf_payment_standard: [320, 320, 320]
+    in_tanf_eligible: [true, true, true]
+    in_tanf: [220, 220, 220]
+    # Max benefit ($320) - countable income ($100) = $220
+
+- name: Case 7 - Single adult with no children (not demographically eligible)
+  period: 2024-01
+  input:
+    people:
+      person1:
+        age: 25
+    spm_units:
+      spm_unit:
+        members: [person1]
+        spm_unit_cash_assets: 300
+    households:
+      household:
+        members: [person1]
+        state_code: IN
+  output:
+    spm_unit_size: 1
+    in_tanf_countable_income_for_payment: 0
+    in_tanf_countable_income_eligible: true
+    in_tanf_payment_eligible: true
+    in_tanf_payment_standard: 155
+    # Family of 1 → $155
+    in_tanf_eligible: false
+    # Single adult with no children → not demographically eligible
+    in_tanf: 0

policyengine_us/tests/policy/baseline/gov/states/in/fssa/tanf/resources/in_tanf_countable_resources.yaml

@@ -0,0 +1,38 @@
+- name: No assets means zero countable resources
+  period: 2024-01
+  input:
+    state_code: IN
+    # SPM unit assets currently returns 0 in baseline
+    spm_unit_assets: 0
+  output:
+    in_tanf_countable_resources: 0
+
+- name: Non-vehicle assets are fully countable
+  period: 2024-01
+  input:
+    state_code: IN
+    spm_unit_assets: 5_000
+    household_vehicles_value: 0  # No vehicle
+  output:
+    in_tanf_countable_resources: 5_000
+    # 5_000 - 0 vehicle exclusion = 5_000
+
+- name: Vehicle exclusion reduces countable resources
+  period: 2024-01
+  input:
+    state_code: IN
+    spm_unit_assets: 25_000  # Includes vehicle value
+    household_vehicles_value: 15_000  # Vehicle worth $15,000
+  output:
+    in_tanf_countable_resources: 10_000
+    # 25_000 - min(15_000, 20_000) = 25_000 - 15_000 = 10_000
+
+- name: Vehicle exclusion capped at limit
+  period: 2024-01
+  input:
+    state_code: IN
+    spm_unit_assets: 30_000  # Includes vehicle value
+    household_vehicles_value: 25_000  # Vehicle worth more than exclusion limit
+  output:
+    in_tanf_countable_resources: 10_000
+    # 30_000 - min(25_000, 20_000) = 30_000 - 20_000 = 10_000

policyengine_us/tests/policy/baseline/gov/states/in/fssa/tanf/resources/in_tanf_resources_eligible.yaml

@@ -0,0 +1,60 @@
+- name: Resources below application limit passes eligibility
+  period: 2024-01
+  input:
+    state_code: IN
+    in_tanf_countable_resources: 500  # Below $1_000 limit
+    is_tanf_enrolled: false  # Not enrolled in TANF
+  output:
+    in_tanf_resources_eligible: true
+    # 500 <= 1_000 = true
+
+- name: Resources at application limit passes eligibility
+  period: 2024-01
+  input:
+    state_code: IN
+    in_tanf_countable_resources: 1_000  # At $1_000 limit
+    is_tanf_enrolled: false  # Not enrolled in TANF
+  output:
+    in_tanf_resources_eligible: true
+    # 1_000 <= 1_000 = true
+
+- name: Resources above application limit fails eligibility
+  period: 2024-01
+  input:
+    state_code: IN
+    in_tanf_countable_resources: 1_500  # Above $1_000 limit
+    is_tanf_enrolled: false  # Not enrolled in TANF
+  output:
+    in_tanf_resources_eligible: false
+    # 1_500 <= 1_000 = false
+
+- name: Resources below limit while enrolled passes eligibility
+  period: 2024-01
+  input:
+    state_code: IN
+    in_tanf_countable_resources: 5_000  # Below $10_000 ongoing limit
+    is_tanf_enrolled: true  # Currently enrolled in TANF
+  output:
+    in_tanf_resources_eligible: true
+    # Uses limit_while_receiving parameter: $10_000
+    # 5_000 <= 10_000 = true
+
+- name: Resources above limit while enrolled fails eligibility
+  period: 2024-01
+  input:
+    state_code: IN
+    in_tanf_countable_resources: 15_000  # Above $10_000 ongoing limit
+    is_tanf_enrolled: true  # Currently enrolled in TANF
+  output:
+    in_tanf_resources_eligible: false
+    # 15_000 <= 10_000 = false
+
+- name: Zero resources always passes eligibility
+  period: 2024-01
+  input:
+    state_code: IN
+    in_tanf_countable_resources: 0
+    is_tanf_enrolled: false
+  output:
+    in_tanf_resources_eligible: true
+    # 0 <= 1_000 = true

policyengine_us/tests/policy/baseline/gov/states/in/fssa/tanf/resources/integration_with_eligibility.yaml

@@ -0,0 +1,78 @@
+- name: Eligible with low resources and low income
+  period: 2024-01
+  input:
+    people:
+      parent:
+        age: 30
+        is_pregnant: false
+        employment_income:
+          2024: 12_000  # $1_000/month
+      child:
+        age: 5
+    spm_units:
+      spm_unit:
+        members: [parent, child]
+        spm_unit_assets: 500  # Below $1_000 limit
+    households:
+      household:
+        members: [parent, child]
+        state_code: IN
+        household_vehicles_value: 0  # No vehicle
+  output:
+    in_tanf_countable_resources: 500  # 500 - 0 vehicle exclusion = 500
+    in_tanf_resources_eligible: true
+    in_tanf_eligible: true
+    # Meets all eligibility criteria
+
+- name: Ineligible due to excess resources despite low income
+  period: 2024-01
+  input:
+    people:
+      parent:
+        age: 30
+        is_pregnant: false
+        employment_income:
+          2024: 12_000  # $1_000/month (low income)
+      child:
+        age: 5
+    spm_units:
+      spm_unit:
+        members: [parent, child]
+        spm_unit_assets: 25_000  # Well above limits (includes vehicle)
+    households:
+      household:
+        members: [parent, child]
+        state_code: IN
+        household_vehicles_value: 20_000  # Vehicle at exclusion limit
+  output:
+    in_tanf_countable_resources: 5_000  # 25_000 - min(20_000, 20_000) = 5_000
+    in_tanf_resources_eligible: false  # 5_000 > 1_000 application limit
+    in_tanf_eligible: false  # Fails resources test
+    # Income eligible but resources too high
+
+- name: Enrolled recipient can have higher resources
+  period: 2024-01
+  input:
+    people:
+      parent:
+        age: 30
+        is_pregnant: false
+        employment_income:
+          2024: 12_000
+      child:
+        age: 5
+    spm_units:
+      spm_unit:
+        members: [parent, child]
+        spm_unit_assets: 25_000  # Above application limit but below ongoing (includes vehicle)
+        is_tanf_enrolled: true  # Currently enrolled
+    households:
+      household:
+        members: [parent, child]
+        state_code: IN
+        household_vehicles_value: 20_000  # Vehicle at exclusion limit
+  output:
+    in_tanf_countable_resources: 5_000  # 25_000 - min(20_000, 20_000) = 5_000
+    in_tanf_resources_eligible: true  # 5_000 < 10_000 ongoing limit
+    in_tanf_eligible: true
+    # Uses higher limit for enrolled recipients

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

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

@@ -0,0 +1,87 @@
+- name: ME dependent exemption credit includes ODC-qualifying dependent age 17
+  absolute_error_margin: 1
+  period: 2024
+  input:
+    people:
+      head:
+        age: 70
+        qualified_dividend_income: 8_980.64
+        taxable_interest_income: 1_950.19
+        long_term_capital_gains: 8_149.55
+        pension_income: 86_460.30
+      dependent:
+        age: 17
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [head, dependent]
+        filing_status: HEAD_OF_HOUSEHOLD
+    spm_units:
+      spm_unit:
+        members: [head, dependent]
+    households:
+      household:
+        members: [head, dependent]
+        state_code: ME
+  output:
+    # In 2024, all dependents get $300 each (the 2x multiplier for under-6 starts in 2025)
+    me_dependent_exemption_credit: 300  # $300 for 1 qualifying dependent age 17
+
+- name: ME dependent exemption credit includes ODC-qualifying dependent age 18
+  absolute_error_margin: 1
+  period: 2024
+  input:
+    people:
+      head:
+        age: 45
+        employment_income: 75_000
+      dependent:
+        age: 18
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [head, dependent]
+        filing_status: HEAD_OF_HOUSEHOLD
+    spm_units:
+      spm_unit:
+        members: [head, dependent]
+    households:
+      household:
+        members: [head, dependent]
+        state_code: ME
+  output:
+    # In 2024, all dependents get $300 each (the 2x multiplier for under-6 starts in 2025)
+    me_dependent_exemption_credit: 300  # $300 for 1 qualifying dependent age 18
+
+- name: ME dependent exemption credit with mixed CTC and ODC dependents
+  absolute_error_margin: 1
+  period: 2024
+  input:
+    people:
+      head:
+        age: 45
+        employment_income: 85_000
+      child_under_6:
+        age: 4
+        is_tax_unit_dependent: true
+      child_over_6:
+        age: 10
+        is_tax_unit_dependent: true
+      dependent_over_17:
+        age: 18
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [head, child_under_6, child_over_6, dependent_over_17]
+        filing_status: HEAD_OF_HOUSEHOLD
+    spm_units:
+      spm_unit:
+        members: [head, child_under_6, child_over_6, dependent_over_17]
+    households:
+      household:
+        members: [head, child_under_6, child_over_6, dependent_over_17]
+        state_code: ME
+  output:
+    # In 2024, all dependents get $300 each (the 2x multiplier for under-6 starts in 2025)
+    # $300 (child under 6) + $300 (child 6-16) + $300 (dependent 17+) = $900
+    me_dependent_exemption_credit: 900

policyengine_us/tests/policy/baseline/gov/states/me/tax/income/credits/me_dependent_exemption_credit_amount_person.yaml

@@ -18,7 +18,7 @@
   output:
     me_dependent_exemption_credit_amount_person: 300
 
-- name: Non CTC eligible child
+- name: Non CTC eligible child (but still qualifies as tax dependent)
   period: 2025
   input:
     state_code: ME
@@ -26,4 +26,5 @@
     is_tax_unit_dependent: true
     age: 2
   output:
-    me_dependent_exemption_credit_amount_person: 0
+    # Even non-CTC children who are tax dependents qualify for ME credit
+    me_dependent_exemption_credit_amount_person: 600

policyengine_us/tests/policy/baseline/gov/states/mi/tax/income/credits/home_heating/mi_home_heating_credit.yaml

@@ -47,3 +47,90 @@
     state_code: MI
   output: # 210 * 0.9 * 0.2
     mi_home_heating_credit: 37.8
+
+# Integration test from issue #6894: Large negative capital gains
+# should not offset positive income in household resources calculation
+- name: 25490-MI.yaml
+  absolute_error_margin: 2
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 40
+        employment_income: 129_626.8
+        ssi: 0
+        wic: 0
+        head_start: 0
+        early_head_start: 0
+        commodity_supplemental_food_program: 0
+        long_term_capital_gains: -39_740.8515
+        short_term_capital_gains: -601_164.25
+        taxable_interest_income: 309.727295
+        is_tax_unit_head: true
+      person2:
+        age: 40
+        employment_income: 0.0
+        ssi: 0
+        wic: 0
+        head_start: 0
+        early_head_start: 0
+        commodity_supplemental_food_program: 0
+        long_term_capital_gains: -39_740.8515
+        short_term_capital_gains: -601_164.25
+        taxable_interest_income: 309.727295
+        is_tax_unit_spouse: true
+      person3:
+        age: 10
+        employment_income: 0
+        ssi: 0
+        wic: 0
+        head_start: 0
+        early_head_start: 0
+        commodity_supplemental_food_program: 0
+        is_tax_unit_dependent: true
+        is_tax_unit_head: false
+        is_tax_unit_spouse: false
+      person4:
+        age: 10
+        employment_income: 0
+        ssi: 0
+        wic: 0
+        head_start: 0
+        early_head_start: 0
+        commodity_supplemental_food_program: 0
+        is_tax_unit_dependent: true
+        is_tax_unit_head: false
+        is_tax_unit_spouse: false
+      person5:
+        age: 10
+        employment_income: 0
+        ssi: 0
+        wic: 0
+        head_start: 0
+        early_head_start: 0
+        commodity_supplemental_food_program: 0
+        is_tax_unit_dependent: true
+        is_tax_unit_head: false
+        is_tax_unit_spouse: false
+    tax_units:
+      tax_unit:
+        members: [person1, person2, person3, person4, person5]
+        premium_tax_credit: 0
+        local_income_tax: 0
+        state_sales_tax: 0
+    spm_units:
+      spm_unit:
+        members: [person1, person2, person3, person4, person5]
+        snap: 0
+        tanf: 0
+        free_school_meals: 0
+        reduced_price_school_meals: 0
+    households:
+      household:
+        members: [person1, person2, person3, person4, person5]
+        state_fips: 26
+  output:
+    # With high income and large capital losses (floored per MI rules),
+    # household resources exceed income limits for the credit
+    mi_home_heating_credit: 0
+    mi_income_tax: 4_218