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

policyengine_us/tests/policy/baseline/gov/states/mi/tax/income/mi_household_resources.yaml

@@ -6,6 +6,8 @@
     health_insurance_premiums: 0
     above_the_line_deductions: 1_000
   output:
+    # Capital gains losses are limited to -2,000 (within $3,000 limit)
+    # but mi_household_resources cannot be negative, so 0
     mi_household_resources: 0
 
 - name: Reduced to 0
@@ -16,6 +18,7 @@
     health_insurance_premiums: 3_000
     above_the_line_deductions: 1_000
   output:
+    # 2,000 - 3,000 - 1,000 = -2,000, floored at 0
     mi_household_resources: 0
 
 - name: Partially reduced
@@ -26,4 +29,58 @@
     health_insurance_premiums: 3_000
     above_the_line_deductions: 1_000
   output:
+    # 10,000 - 3,000 - 1,000 = 6,000
     mi_household_resources: 6_000
+
+- name: Negative business income floored at 0
+  period: 2024
+  input:
+    self_employment_income: -50_000
+    irs_employment_income: 100_000
+    state_code: MI
+  output:
+    # Per MI-1040CR-7 Line 21: "If negative, enter 0"
+    # Self-employment income floored at 0 = 0
+    # But loss_ald = 50,000 (federal above-the-line deduction for business loss)
+    # Total: 100,000 - 50,000 = 50,000
+    mi_household_resources: 50_000
+
+- name: Negative rental income floored at 0
+  period: 2024
+  input:
+    rental_income: -30_000
+    employment_income_before_lsr: 50_000
+    state_code: MI
+  output:
+    # Per MI-1040CR-7 Line 22: "If negative, enter 0"
+    # Rental income floored at 0, so only employment income counts
+    mi_household_resources: 50_000
+
+- name: Large capital gains loss limited to 3000
+  period: 2024
+  input:
+    long_term_capital_gains: -100_000
+    short_term_capital_gains: -50_000
+    employment_income_before_lsr: 50_000
+    state_code: MI
+    filing_status: JOINT
+  output:
+    # Per MI-1040CR-7 Line 24: losses cannot exceed $3,000 for MFJ
+    # loss_limited_net_capital_gains: max(-150,000, -3,000) = -3,000
+    # above_the_line_deductions includes loss_ald of 3,000
+    # Total: 50,000 + (-3,000) - 3,000 = 44,000
+    mi_household_resources: 44_000
+
+- name: Capital gains loss limited to 1500 for MFS
+  period: 2024
+  input:
+    long_term_capital_gains: -100_000
+    employment_income_before_lsr: 50_000
+    state_code: MI
+    filing_status: SEPARATE
+  output:
+    # Per MI-1040CR-7 Line 24: losses cannot exceed $1,500 for MFS
+    # loss_limited_net_capital_gains: max(-100,000, -1,500) = -1,500
+    # above_the_line_deductions includes loss_ald of 1,500
+    # Total: 50,000 + (-1,500) - 1,500 = 47,000
+    mi_household_resources: 47_000

policyengine_us/tests/policy/baseline/gov/states/mo/dss/tanf/integration.yaml

@@ -0,0 +1,275 @@
+- name: Single parent with one child, no income, receives maximum benefit
+  period: 2024-01
+  input:
+    people:
+      person1:
+        age: 30
+      person2:
+        age: 5
+        is_tax_unit_dependent: true
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+        spm_unit_cash_assets: 500
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code: MO
+  output:
+    spm_unit_size: 2
+    mo_tanf_standard_of_need: 678
+    mo_tanf_maximum_benefit: 234.086
+    mo_tanf_countable_income: 0
+    mo_tanf_gross_income_eligible: true
+    mo_tanf_standard_of_need_test: true
+    mo_tanf_percentage_of_need_test: true
+    mo_tanf_income_eligible: true
+    mo_tanf_resources_eligible: true
+    mo_tanf_eligible: true
+    mo_tanf: 234.086
+
+- name: Family of 3 with earned income below maximum
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 35
+        employment_income: 12_000
+      person2:
+        age: 8
+        is_tax_unit_dependent: true
+      person3:
+        age: 3
+        is_tax_unit_dependent: true
+    spm_units:
+      spm_unit:
+        members: [person1, person2, person3]
+        spm_unit_cash_assets: 800
+    tax_units:
+      tax_unit:
+        members: [person1, person2, person3]
+    households:
+      household:
+        members: [person1, person2, person3]
+        state_code: MO
+  output:
+    spm_unit_size: 3
+    mo_tanf_standard_of_need: 10_152
+    mo_tanf_maximum_benefit: 3_505.08
+
+- name: Family of 3 with low earned income, passes all tests
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 35
+        employment_income: 3_000
+      person2:
+        age: 8
+        is_tax_unit_dependent: true
+      person3:
+        age: 3
+        is_tax_unit_dependent: true
+    spm_units:
+      spm_unit:
+        members: [person1, person2, person3]
+        spm_unit_cash_assets: 800
+    tax_units:
+      tax_unit:
+        members: [person1, person2, person3]
+    households:
+      household:
+        members: [person1, person2, person3]
+        state_code: MO
+  output:
+    mo_tanf_standard_of_need: 10_152
+    mo_tanf_maximum_benefit: 3_505.08
+    mo_tanf_income_eligible: true
+    mo_tanf_eligible: true
+    mo_tanf: 3_505.08
+
+- name: Family of 3 income at exact 185% limit
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 35
+        employment_income: 18_780
+      person2:
+        age: 8
+        is_tax_unit_dependent: true
+      person3:
+        age: 3
+        is_tax_unit_dependent: true
+    spm_units:
+      spm_unit:
+        members: [person1, person2, person3]
+        spm_unit_cash_assets: 500
+    tax_units:
+      tax_unit:
+        members: [person1, person2, person3]
+    households:
+      household:
+        members: [person1, person2, person3]
+        state_code: MO
+  output:
+    mo_tanf_standard_of_need: 10_152
+    mo_tanf_gross_income_eligible: true
+
+- name: Family with resources exactly at $1000 limit
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 30
+      person2:
+        age: 5
+        is_tax_unit_dependent: true
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+        spm_unit_cash_assets: 1_000
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code: MO
+  output:
+    mo_tanf_resources_eligible: true
+    mo_tanf_eligible: true
+    mo_tanf: 2_809.035
+
+- name: Family with resources exceeding $1000 limit
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 30
+      person2:
+        age: 5
+        is_tax_unit_dependent: true
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+        spm_unit_cash_assets: 1_500
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code: MO
+  output:
+    mo_tanf_resources_eligible: false
+    mo_tanf_eligible: false
+    mo_tanf: 0
+
+- name: Family of 4 with unearned income only
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 40
+        social_security: 6_000
+      person2:
+        age: 38
+      person3:
+        age: 10
+        is_tax_unit_dependent: true
+      person4:
+        age: 6
+        is_tax_unit_dependent: true
+    spm_units:
+      spm_unit:
+        members: [person1, person2, person3, person4]
+        spm_unit_cash_assets: 400
+    tax_units:
+      tax_unit:
+        members: [person1, person2, person3, person4]
+    households:
+      household:
+        members: [person1, person2, person3, person4]
+        state_code: MO
+  output:
+    mo_tanf_standard_of_need: 11_880
+    mo_tanf_maximum_benefit: 4_101.689
+    mo_tanf_countable_income: 6_000
+    mo_tanf_gross_income_eligible: true
+    mo_tanf_standard_of_need_test: true
+    mo_tanf_percentage_of_need_test: false
+    mo_tanf_income_eligible: false
+    mo_tanf_eligible: false
+    mo_tanf: 0
+
+- name: Family of 5 with child support income
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 35
+        child_support_received: 3_600
+      person2:
+        age: 12
+        is_tax_unit_dependent: true
+      person3:
+        age: 8
+        is_tax_unit_dependent: true
+      person4:
+        age: 5
+        is_tax_unit_dependent: true
+      person5:
+        age: 2
+        is_tax_unit_dependent: true
+    spm_units:
+      spm_unit:
+        members: [person1, person2, person3, person4, person5]
+        spm_unit_cash_assets: 200
+    tax_units:
+      tax_unit:
+        members: [person1, person2, person3, person4, person5]
+    households:
+      household:
+        members: [person1, person2, person3, person4, person5]
+        state_code: MO
+  output:
+    mo_tanf_standard_of_need: 13_476
+    mo_tanf_maximum_benefit: 4_652.724
+    mo_tanf_countable_income: 3_600
+    mo_tanf_gross_income_eligible: true
+    mo_tanf_standard_of_need_test: true
+    mo_tanf_percentage_of_need_test: true
+    mo_tanf_income_eligible: true
+    mo_tanf_eligible: true
+    mo_tanf: 1_052.724
+
+- name: Benefit calculation
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 30
+        employment_income: 1_080
+      person2:
+        age: 5
+        is_tax_unit_dependent: true
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+        spm_unit_cash_assets: 100
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code: MO
+  output:
+    mo_tanf_standard_of_need: 8_136
+    mo_tanf_maximum_benefit: 2_809.035
+    mo_tanf_eligible: true
+    mo_tanf: 2_809.035

policyengine_us/tests/policy/baseline/gov/states/mo/dss/tanf/mo_tanf.yaml

@@ -0,0 +1,60 @@
+- name: Ineligible household receives zero benefit
+  period: 2024-01
+  input:
+    state_code: MO
+    mo_tanf_eligible: false
+    mo_tanf_standard_of_need: 846
+    mo_tanf_countable_income: 0
+  output:
+    mo_tanf: 0
+
+- name: Eligible household with no income receives maximum benefit
+  period: 2024-01
+  input:
+    state_code: MO
+    mo_tanf_eligible: true
+    mo_tanf_standard_of_need: 846
+    mo_tanf_countable_income: 0
+  output:
+    mo_tanf: 292.09
+
+- name: Eligible household with countable income receives reduced benefit
+  period: 2024-01
+  input:
+    state_code: MO
+    mo_tanf_eligible: true
+    mo_tanf_standard_of_need: 846
+    mo_tanf_countable_income: 100
+  output:
+    mo_tanf: 192.09
+
+- name: Benefit below $10 minimum threshold is not paid
+  period: 2024-01
+  input:
+    state_code: MO
+    mo_tanf_eligible: true
+    mo_tanf_standard_of_need: 846
+    mo_tanf_countable_income: 285
+  output:
+    # $292.09 - $285 = $7.09, but minimum payment is $10
+    mo_tanf: 0
+
+- name: Benefit of $10
+  period: 2024-01
+  input:
+    state_code: MO
+    mo_tanf_eligible: true
+    mo_tanf_standard_of_need: 846
+    mo_tanf_countable_income: 282
+  output:
+    mo_tanf: 10.09
+
+- name: Countable income exceeds maximum benefit results in zero
+  period: 2024-01
+  input:
+    state_code: MO
+    mo_tanf_eligible: true
+    mo_tanf_standard_of_need: 846
+    mo_tanf_countable_income: 300
+  output:
+    mo_tanf: 0

policyengine_us/tests/policy/baseline/gov/states/mo/dss/tanf/mo_tanf_child_care_deduction.yaml

@@ -0,0 +1,187 @@
+- name: No childcare expenses results in zero deduction
+  period: 2024-01
+  input:
+    people:
+      person1:
+        age: 30
+      person2:
+        age: 5
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+        childcare_expenses: 0
+    households:
+      household:
+        members: [person1, person2]
+        state_code: MO
+  output:
+    mo_tanf_child_care_deduction: 0
+
+- name: Childcare expenses below max for one child age 2+
+  period: 2024-01
+  input:
+    people:
+      person1:
+        age: 30
+      person2:
+        age: 5
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+        # $100/month * 12 = $1,200/year
+        childcare_expenses: 1_200
+    households:
+      household:
+        members: [person1, person2]
+        state_code: MO
+  output:
+    # Max is $175/month, actual is $100/month, so deduction is $100
+    mo_tanf_child_care_deduction: 100
+
+- name: Childcare expenses at max for one child age 2+
+  period: 2024-01
+  input:
+    people:
+      person1:
+        age: 30
+      person2:
+        age: 5
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+        # $175/month * 12 = $2,100/year
+        childcare_expenses: 2_100
+    households:
+      household:
+        members: [person1, person2]
+        state_code: MO
+  output:
+    mo_tanf_child_care_deduction: 175
+
+- name: Childcare expenses above max for one child age 2+
+  period: 2024-01
+  input:
+    people:
+      person1:
+        age: 30
+      person2:
+        age: 5
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+        # $300/month * 12 = $3,600/year
+        childcare_expenses: 3_600
+    households:
+      household:
+        members: [person1, person2]
+        state_code: MO
+  output:
+    # Max is $175/month, actual is $300/month, so deduction is capped at $175
+    mo_tanf_child_care_deduction: 175
+
+- name: One child under age 2 with expenses at max
+  period: 2024-01
+  input:
+    people:
+      person1:
+        age: 30
+      person2:
+        age: 1
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+        # $200/month * 12 = $2,400/year
+        childcare_expenses: 2_400
+    households:
+      household:
+        members: [person1, person2]
+        state_code: MO
+  output:
+    # Max for under 2 is $200/month
+    mo_tanf_child_care_deduction: 200
+
+- name: Mixed age children with high expenses
+  period: 2024-01
+  input:
+    people:
+      person1:
+        age: 30
+      person2:
+        age: 1
+      person3:
+        age: 5
+    spm_units:
+      spm_unit:
+        members: [person1, person2, person3]
+        # $500/month * 12 = $6,000/year
+        childcare_expenses: 6_000
+    households:
+      household:
+        members: [person1, person2, person3]
+        state_code: MO
+  output:
+    # Max is $200 (under 2) + $175 (age 2+) = $375/month
+    # Actual is $500/month, so capped at $375
+    mo_tanf_child_care_deduction: 375
+
+- name: Mixed age children with low expenses
+  period: 2024-01
+  input:
+    people:
+      person1:
+        age: 30
+      person2:
+        age: 1
+      person3:
+        age: 5
+    spm_units:
+      spm_unit:
+        members: [person1, person2, person3]
+        # $250/month * 12 = $3,000/year
+        childcare_expenses: 3_000
+    households:
+      household:
+        members: [person1, person2, person3]
+        state_code: MO
+  output:
+    # Max is $375/month, actual is $250/month, so deduction is $250
+    mo_tanf_child_care_deduction: 250
+
+- name: Child age 18 does not qualify for deduction
+  period: 2024-01
+  input:
+    people:
+      person1:
+        age: 40
+      person2:
+        age: 18
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+        # $200/month * 12 = $2,400/year
+        childcare_expenses: 2_400
+    households:
+      household:
+        members: [person1, person2]
+        state_code: MO
+  output:
+    # Max is $0 (age 18+), so no deduction even with expenses
+    mo_tanf_child_care_deduction: 0
+
+- name: No children results in zero deduction
+  period: 2024-01
+  input:
+    people:
+      person1:
+        age: 30
+    spm_units:
+      spm_unit:
+        members: [person1]
+        # $200/month * 12 = $2,400/year
+        childcare_expenses: 2_400
+    households:
+      household:
+        members: [person1]
+        state_code: MO
+  output:
+    mo_tanf_child_care_deduction: 0

policyengine_us/tests/policy/baseline/gov/states/mo/dss/tanf/mo_tanf_countable_income.yaml

@@ -0,0 +1,49 @@
+- name: No income results in zero countable income
+  period: 2024-01
+  input:
+    state_code: MO
+    tanf_gross_earned_income: 0
+    tanf_gross_unearned_income: 0
+    mo_tanf_earned_income_deductions: 0
+  output:
+    mo_tanf_countable_income: 0
+
+- name: Unearned income only counts fully
+  period: 2024-01
+  input:
+    state_code: MO
+    tanf_gross_earned_income: 0
+    tanf_gross_unearned_income: 500
+    mo_tanf_earned_income_deductions: 0
+  output:
+    mo_tanf_countable_income: 500
+
+- name: Earned income reduced by deductions
+  period: 2024-01
+  input:
+    state_code: MO
+    tanf_gross_earned_income: 800
+    tanf_gross_unearned_income: 0
+    mo_tanf_earned_income_deductions: 300
+  output:
+    mo_tanf_countable_income: 500
+
+- name: Combined earned and unearned income
+  period: 2024-01
+  input:
+    state_code: MO
+    tanf_gross_earned_income: 1_000
+    tanf_gross_unearned_income: 200
+    mo_tanf_earned_income_deductions: 400
+  output:
+    mo_tanf_countable_income: 800
+
+- name: Deductions cannot reduce below zero
+  period: 2024-01
+  input:
+    state_code: MO
+    tanf_gross_earned_income: 100
+    tanf_gross_unearned_income: 0
+    mo_tanf_earned_income_deductions: 200
+  output:
+    mo_tanf_countable_income: 0

policyengine_us/tests/policy/baseline/gov/states/mo/dss/tanf/mo_tanf_earned_income_deductions.yaml

@@ -0,0 +1,53 @@
+- name: No earned income
+  period: 2024-01
+  input:
+    state_code: MO
+    tanf_gross_earned_income: 0
+    mo_tanf_child_care_deduction: 0
+  output:
+    mo_tanf_earned_income_deductions: 0
+
+- name: Earned income below $90
+  period: 2024-01
+  input:
+    state_code: MO
+    tanf_gross_earned_income: 50
+    mo_tanf_child_care_deduction: 0
+  output:
+    mo_tanf_earned_income_deductions: 80
+
+- name: Earned income at $90
+  period: 2024-01
+  input:
+    state_code: MO
+    tanf_gross_earned_income: 90
+    mo_tanf_child_care_deduction: 0
+  output:
+    mo_tanf_earned_income_deductions: 120
+
+- name: Earned income above $90 with 1/3 disregard
+  period: 2024-01
+  input:
+    state_code: MO
+    tanf_gross_earned_income: 500
+    mo_tanf_child_care_deduction: 0
+  output:
+    mo_tanf_earned_income_deductions: 255.3
+
+- name: With child care deduction
+  period: 2024-01
+  input:
+    state_code: MO
+    tanf_gross_earned_income: 500
+    mo_tanf_child_care_deduction: 175
+  output:
+    mo_tanf_earned_income_deductions: 430.3
+
+- name: High earned income
+  period: 2024-01
+  input:
+    state_code: MO
+    tanf_gross_earned_income: 1_000
+    mo_tanf_child_care_deduction: 350
+  output:
+    mo_tanf_earned_income_deductions: 770.3