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

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

@@ -0,0 +1,59 @@
+- name: Eligible when all conditions met
+  period: 2024-01
+  input:
+    state_code: MO
+    is_person_demographic_tanf_eligible: true
+    mo_tanf_income_eligible: true
+    mo_tanf_resources_eligible: true
+  output:
+    mo_tanf_eligible: true
+
+- name: Ineligible when not in Missouri
+  period: 2024-01
+  input:
+    state_code: NY
+    is_person_demographic_tanf_eligible: true
+    mo_tanf_income_eligible: true
+    mo_tanf_resources_eligible: true
+  output:
+    mo_tanf_eligible: false
+
+- name: Ineligible when not demographically eligible
+  period: 2024-01
+  input:
+    state_code: MO
+    is_person_demographic_tanf_eligible: false
+    mo_tanf_income_eligible: true
+    mo_tanf_resources_eligible: true
+  output:
+    mo_tanf_eligible: false
+
+- name: Ineligible when not income eligible
+  period: 2024-01
+  input:
+    state_code: MO
+    is_person_demographic_tanf_eligible: true
+    mo_tanf_income_eligible: false
+    mo_tanf_resources_eligible: true
+  output:
+    mo_tanf_eligible: false
+
+- name: Ineligible when resources exceed limit
+  period: 2024-01
+  input:
+    state_code: MO
+    is_person_demographic_tanf_eligible: true
+    mo_tanf_income_eligible: true
+    mo_tanf_resources_eligible: false
+  output:
+    mo_tanf_eligible: false
+
+- name: Ineligible when all conditions fail
+  period: 2024-01
+  input:
+    state_code: NY
+    is_person_demographic_tanf_eligible: false
+    mo_tanf_income_eligible: false
+    mo_tanf_resources_eligible: false
+  output:
+    mo_tanf_eligible: false

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

@@ -0,0 +1,29 @@
+- name: Passes when gross income below 185% limit
+  period: 2024-01
+  input:
+    state_code: MO
+    tanf_gross_earned_income: 500
+    tanf_gross_unearned_income: 0
+    mo_tanf_standard_of_need: 846
+  output:
+    mo_tanf_gross_income_eligible: true
+
+- name: Passes at 185% limit
+  period: 2024-01
+  input:
+    state_code: MO
+    tanf_gross_earned_income: 1_500
+    tanf_gross_unearned_income: 65
+    mo_tanf_standard_of_need: 846
+  output:
+    mo_tanf_gross_income_eligible: true
+
+- name: Fails when gross income exceeds 185% limit
+  period: 2024-01
+  input:
+    state_code: MO
+    tanf_gross_earned_income: 1_500
+    tanf_gross_unearned_income: 100
+    mo_tanf_standard_of_need: 846
+  output:
+    mo_tanf_gross_income_eligible: false

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

@@ -0,0 +1,49 @@
+- name: Eligible when all three income tests pass
+  period: 2024-01
+  input:
+    state_code: MO
+    mo_tanf_gross_income_eligible: true
+    mo_tanf_standard_of_need_test: true
+    mo_tanf_percentage_of_need_test: true
+  output:
+    mo_tanf_income_eligible: true
+
+- name: Ineligible when 185% test fails
+  period: 2024-01
+  input:
+    state_code: MO
+    mo_tanf_gross_income_eligible: false
+    mo_tanf_standard_of_need_test: true
+    mo_tanf_percentage_of_need_test: true
+  output:
+    mo_tanf_income_eligible: false
+
+- name: Ineligible when standard of need test fails
+  period: 2024-01
+  input:
+    state_code: MO
+    mo_tanf_gross_income_eligible: true
+    mo_tanf_standard_of_need_test: false
+    mo_tanf_percentage_of_need_test: true
+  output:
+    mo_tanf_income_eligible: false
+
+- name: Ineligible when percentage of need test fails
+  period: 2024-01
+  input:
+    state_code: MO
+    mo_tanf_gross_income_eligible: true
+    mo_tanf_standard_of_need_test: true
+    mo_tanf_percentage_of_need_test: false
+  output:
+    mo_tanf_income_eligible: false
+
+- name: Ineligible when all tests fail
+  period: 2024-01
+  input:
+    state_code: MO
+    mo_tanf_gross_income_eligible: false
+    mo_tanf_standard_of_need_test: false
+    mo_tanf_percentage_of_need_test: false
+  output:
+    mo_tanf_income_eligible: false

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

@@ -0,0 +1,47 @@
+- name: Family of 1 maximum benefit
+  period: 2024-01
+  input:
+    state_code: MO
+    mo_tanf_standard_of_need: 393
+  output:
+    mo_tanf_maximum_benefit: 135.687
+
+- name: Family of 2 maximum benefit
+  period: 2024-01
+  input:
+    state_code: MO
+    mo_tanf_standard_of_need: 678
+  output:
+    mo_tanf_maximum_benefit: 234.086
+
+- name: Family of 3 maximum benefit
+  period: 2024-01
+  input:
+    state_code: MO
+    mo_tanf_standard_of_need: 846
+  output:
+    mo_tanf_maximum_benefit: 292.09
+
+- name: Family of 4 maximum benefit
+  period: 2024-01
+  input:
+    state_code: MO
+    mo_tanf_standard_of_need: 990
+  output:
+    mo_tanf_maximum_benefit: 341.807
+
+- name: Family of 5 maximum benefit
+  period: 2024-01
+  input:
+    state_code: MO
+    mo_tanf_standard_of_need: 1_123
+  output:
+    mo_tanf_maximum_benefit: 387.727
+
+- name: Family of 6 maximum benefit
+  period: 2024-01
+  input:
+    state_code: MO
+    mo_tanf_standard_of_need: 1_247
+  output:
+    mo_tanf_maximum_benefit: 430.539

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

@@ -0,0 +1,53 @@
+- name: Passes when countable income below 34.526% of need
+  period: 2024-01
+  input:
+    state_code: MO
+    mo_tanf_countable_income: 200
+    mo_tanf_standard_of_need: 846
+  output:
+    mo_tanf_percentage_of_need_test: true  # 200 < 846 * 0.34526 = 292.09
+
+- name: Passes when countable income just below limit
+  period: 2024-01
+  input:
+    state_code: MO
+    mo_tanf_countable_income: 292
+    mo_tanf_standard_of_need: 846
+  output:
+    mo_tanf_percentage_of_need_test: true  # 292 < 292.09
+
+- name: Fails when countable income equals limit
+  period: 2024-01
+  input:
+    state_code: MO
+    mo_tanf_countable_income: 293
+    mo_tanf_standard_of_need: 846
+  output:
+    mo_tanf_percentage_of_need_test: false  # 293 > 292.09
+
+- name: Fails when countable income exceeds limit
+  period: 2024-01
+  input:
+    state_code: MO
+    mo_tanf_countable_income: 300
+    mo_tanf_standard_of_need: 846
+  output:
+    mo_tanf_percentage_of_need_test: false
+
+- name: Passes for family of 1 below limit
+  period: 2024-01
+  input:
+    state_code: MO
+    mo_tanf_countable_income: 100
+    mo_tanf_standard_of_need: 393
+  output:
+    mo_tanf_percentage_of_need_test: true  # 100 < 393 * 0.34526 = 135.67
+
+- name: Fails for family of 1 above limit
+  period: 2024-01
+  input:
+    state_code: MO
+    mo_tanf_countable_income: 140
+    mo_tanf_standard_of_need: 393
+  output:
+    mo_tanf_percentage_of_need_test: false  # 140 > 135.67

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

@@ -0,0 +1,23 @@
+- name: Eligible with resources below limit
+  period: 2024-01
+  input:
+    state_code: MO
+    spm_unit_cash_assets: 500
+  output:
+    mo_tanf_resources_eligible: true
+
+- name: Eligible with resources at limit
+  period: 2024-01
+  input:
+    state_code: MO
+    spm_unit_cash_assets: 1_000
+  output:
+    mo_tanf_resources_eligible: true
+
+- name: Ineligible with resources above limit
+  period: 2024-01
+  input:
+    state_code: MO
+    spm_unit_cash_assets: 1_001
+  output:
+    mo_tanf_resources_eligible: false

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

@@ -0,0 +1,71 @@
+- name: Family of 1 receives $393/month standard ($4716/year)
+  period: 2024
+  input:
+    state_code: MO
+    spm_unit_size: 1
+  output:
+    mo_tanf_standard_of_need: 4_716  # 393 * 12
+
+- name: Family of 2 receives $678/month standard ($8136/year)
+  period: 2024
+  input:
+    state_code: MO
+    spm_unit_size: 2
+  output:
+    mo_tanf_standard_of_need: 8_136  # 678 * 12
+
+- name: Family of 3 receives $846/month standard ($10152/year)
+  period: 2024
+  input:
+    state_code: MO
+    spm_unit_size: 3
+  output:
+    mo_tanf_standard_of_need: 10_152  # 846 * 12
+
+- name: Family of 4 receives $990/month standard ($11880/year)
+  period: 2024
+  input:
+    state_code: MO
+    spm_unit_size: 4
+  output:
+    mo_tanf_standard_of_need: 11_880  # 990 * 12
+
+- name: Family of 5 receives $1123/month standard ($13476/year)
+  period: 2024
+  input:
+    state_code: MO
+    spm_unit_size: 5
+  output:
+    mo_tanf_standard_of_need: 13_476  # 1123 * 12
+
+- name: Family of 6 receives $1247/month standard ($14964/year)
+  period: 2024
+  input:
+    state_code: MO
+    spm_unit_size: 6
+  output:
+    mo_tanf_standard_of_need: 14_964  # 1247 * 12
+
+- name: Family of 10 receives $1722/month standard ($20664/year)
+  period: 2024
+  input:
+    state_code: MO
+    spm_unit_size: 10
+  output:
+    mo_tanf_standard_of_need: 20_664  # 1722 * 12
+
+- name: Family of 12 receives $1956/month standard ($23472/year)
+  period: 2024
+  input:
+    state_code: MO
+    spm_unit_size: 12
+  output:
+    mo_tanf_standard_of_need: 23_472  # 1956 * 12
+
+- name: Family of 13 adds $116/month per person ($24864/year)
+  period: 2024
+  input:
+    state_code: MO
+    spm_unit_size: 13
+  output:
+    mo_tanf_standard_of_need: 24_864  # (1956 + 116) * 12 = 2072 * 12

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

@@ -0,0 +1,44 @@
+- name: Passes when income below standard of need
+  period: 2024-01
+  input:
+    state_code: MO
+    mo_tanf_income_for_need_test: 500
+    mo_tanf_standard_of_need: 846
+  output:
+    mo_tanf_standard_of_need_test: true
+
+- name: Passes when income just below standard of need
+  period: 2024-01
+  input:
+    state_code: MO
+    mo_tanf_income_for_need_test: 845
+    mo_tanf_standard_of_need: 846
+  output:
+    mo_tanf_standard_of_need_test: true
+
+- name: Fails when income equals standard of need
+  period: 2024-01
+  input:
+    state_code: MO
+    mo_tanf_income_for_need_test: 846
+    mo_tanf_standard_of_need: 846
+  output:
+    mo_tanf_standard_of_need_test: false
+
+- name: Fails when income exceeds standard of need
+  period: 2024-01
+  input:
+    state_code: MO
+    mo_tanf_income_for_need_test: 900
+    mo_tanf_standard_of_need: 846
+  output:
+    mo_tanf_standard_of_need_test: false
+
+- name: Passes for family of 1 below need
+  period: 2024-01
+  input:
+    state_code: MO
+    mo_tanf_income_for_need_test: 300
+    mo_tanf_standard_of_need: 393
+  output:
+    mo_tanf_standard_of_need_test: true

policyengine_us/tests/policy/baseline/gov/states/mo/tax/income/subtractions/mo_agi_subtractions.yaml

@@ -0,0 +1,176 @@
+- name: Pre capital gains subtraction law and qualified premiums, cap gains
+  period: 2024
+  absolute_error_margin: 0
+  input:
+    people:
+      person1:
+        long_term_capital_gains: 1_000
+        short_term_capital_gains: 500
+        health_insurance_premiums: 12_000
+        medical_out_of_pocket_expenses: 12_000
+    tax_units:
+      tax_unit1:
+        members: [person1]
+        medical_expense_deduction: 0
+        tax_unit_itemizes: false
+        taxable_income: 100_000
+    households:
+      household1:
+        members: [person1]
+        state_code: MO
+  output:
+    mo_capital_gains_subtraction: 0
+
+
+- name: Pre capital gains subtraction law and qualified premiums, health insurance
+  period: 2024
+  absolute_error_margin: 0
+  input:
+    people:
+      person1:
+        long_term_capital_gains: 1_000
+        short_term_capital_gains: 500
+        health_insurance_premiums: 12_000
+        medical_out_of_pocket_expenses: 12_000
+    tax_units:
+      tax_unit1:
+        members: [person1]
+        medical_expense_deduction: 0
+        tax_unit_itemizes: false
+        taxable_income: 100_000
+    households:
+      household1:
+        members: [person1]
+        state_code: MO
+  output:
+    mo_qualified_health_insurance_premiums: 12_000
+
+
+- name: Pre capital gains subtraction law and qualified premiums, subtractions
+  period: 2024
+  absolute_error_margin: 0
+  input:
+    people:
+      person1:
+        long_term_capital_gains: 1_000
+        short_term_capital_gains: 500
+        health_insurance_premiums: 12_000
+        medical_out_of_pocket_expenses: 12_000
+    tax_units:
+      tax_unit1:
+        members: [person1]
+        medical_expense_deduction: 0
+        tax_unit_itemizes: false
+        taxable_income: 100_000
+    households:
+      household1:
+        members: [person1]
+        state_code: MO
+  output:
+    mo_agi_subtractions: 12_000
+
+
+- name: Post capital gains subtraction law and qualified premiums, capital gains
+  period: 2025
+  absolute_error_margin: 0
+  input:
+    people:
+      person1:
+        long_term_capital_gains: 1_000
+        short_term_capital_gains: 500
+        health_insurance_premiums: 12_000
+        medical_out_of_pocket_expenses: 12_000
+    tax_units:
+      tax_unit1:
+        members: [person1]
+        medical_expense_deduction: 0
+        tax_unit_itemizes: false
+        taxable_income: 100_000
+    households:
+      household1:
+        members: [person1]
+        state_code: MO
+  output:
+    mo_capital_gains_subtraction: 1_000
+
+
+- name: Post capital gains subtraction law and qualified premiums, health insurance
+  period: 2025
+  absolute_error_margin: 0
+  input:
+    people:
+      person1:
+        long_term_capital_gains: 1_000
+        short_term_capital_gains: 500
+        health_insurance_premiums: 12_000
+        medical_out_of_pocket_expenses: 12_000
+    tax_units:
+      tax_unit1:
+        members: [person1]
+        medical_expense_deduction: 0
+        tax_unit_itemizes: false
+        taxable_income: 100_000
+    households:
+      household1:
+        members: [person1]
+        state_code: MO
+  output:
+    mo_qualified_health_insurance_premiums: 12_000
+
+
+- name: Post capital gains subtraction law and qualified premiums, subtractions
+  period: 2025
+  absolute_error_margin: 0
+  input:
+    people:
+      person1:
+        long_term_capital_gains: 1_000
+        short_term_capital_gains: 500
+        health_insurance_premiums: 12_000
+        medical_out_of_pocket_expenses: 12_000
+    tax_units:
+      tax_unit1:
+        members: [person1]
+        medical_expense_deduction: 0
+        tax_unit_itemizes: false
+        taxable_income: 100_000
+    households:
+      household1:
+        members: [person1]
+        state_code: MO
+  output:
+    mo_agi_subtractions: 13_000
+
+
+- name: Married couple - capital gains allocated by person
+  period: 2025
+  absolute_error_margin: 0
+  input:
+    people:
+      person1:
+        long_term_capital_gains: 6_000
+        short_term_capital_gains: 0
+        health_insurance_premiums: 6_000
+        medical_out_of_pocket_expenses: 6_000
+      person2:
+        long_term_capital_gains: 4_000
+        short_term_capital_gains: 0
+        health_insurance_premiums: 6_000
+        medical_out_of_pocket_expenses: 6_000
+    tax_units:
+      tax_unit1:
+        members: [person1, person2]
+        medical_expense_deduction: 0
+        tax_unit_itemizes: false
+        taxable_income: 100_000
+    households:
+      household1:
+        members: [person1, person2]
+        state_code: MO
+  output:
+    # Person-level capital gains subtraction allocation: 60%/40% of 10_000
+    mo_capital_gains_subtraction_person: [6_000, 4_000]
+    # Person-level health insurance: 50%/50% of 12_000
+    mo_qualified_health_insurance_premiums: [6_000, 6_000]
+    # Total subtractions per person: 6_000+6_000=12_000 and 4_000+6_000=10_000
+    mo_agi_subtractions: [12_000, 10_000]

policyengine_us/tests/policy/baseline/gov/states/mo/tax/income/subtractions/mo_capital_gains_subtraction.yaml

@@ -0,0 +1,65 @@
+- name: Pre capital gains subtraction law
+  period: 2024
+  absolute_error_margin: 0
+  input:
+    people:
+      person1:
+        long_term_capital_gains: 1_000
+        short_term_capital_gains: 500
+    tax_units:
+      tax_unit1:
+        members: [person1]
+        tax_unit_itemizes: false
+        taxable_income: 100_000
+    households:
+      household1:
+        members: [person1]
+        state_code: MO
+  output:
+    mo_capital_gains_subtraction: 0
+
+- name: Post capital gains subtraction law
+  period: 2025
+  absolute_error_margin: 0
+  input:
+    people:
+      person1:
+        long_term_capital_gains: 1_000
+        short_term_capital_gains: 500
+    tax_units:
+      tax_unit1:
+        members: [person1]
+        tax_unit_itemizes: false
+        taxable_income: 100_000
+    households:
+      household1:
+        members: [person1]
+        state_code: MO
+  output:
+    mo_capital_gains_subtraction: 1_000
+
+- name: Post capital gains subtraction law - married couple
+  period: 2025
+  absolute_error_margin: 0
+  input:
+    people:
+      person1:
+        long_term_capital_gains: 6_000
+        short_term_capital_gains: 0
+      person2:
+        long_term_capital_gains: 4_000
+        short_term_capital_gains: 0
+    tax_units:
+      tax_unit1:
+        members: [person1, person2]
+        tax_unit_itemizes: false
+        taxable_income: 100_000
+    households:
+      household1:
+        members: [person1, person2]
+        state_code: MO
+  output:
+    # Tax unit level subtraction should be full 10_000
+    mo_capital_gains_subtraction: 10_000
+    # Person level subtraction should be allocated by LTCG share
+    mo_capital_gains_subtraction_person: [6_000, 4_000]

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

@@ -342,3 +342,32 @@
         state_fips: 30
   output:
     mt_income_tax: 2_207
+
+- name: MT no income tax with negative capital gains (issue 6947)
+  absolute_error_margin: 0.01
+  period: 2024
+  input:
+    people:
+      person1:
+        is_tax_unit_head: true
+        age: 40
+        long_term_capital_gains: -8_159.1215
+        short_term_capital_gains: -3_253.09815
+      person2:
+        is_tax_unit_spouse: true
+        age: 40
+        long_term_capital_gains: -8_159.1215
+        short_term_capital_gains: -3_253.09815
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_fips: 30
+  output:
+    adjusted_gross_income: -3_000
+    mt_income_tax: 0

policyengine_us/tests/policy/baseline/gov/states/nc/tax/income/deductions/nc_itemized_deductions.yaml

@@ -1,4 +1,4 @@
-- name: Real estate taxes capped 
+- name: Real estate taxes capped
   period: 2022
   input:
     filing_status: JOINT
@@ -10,7 +10,7 @@
   output:
     nc_itemized_deductions: 19_000
 
-- name: Real estate taxes and mortgage capped 
+- name: Real estate taxes and mortgage capped
   period: 2022
   input:
     filing_status: SURVIVING_SPOUSE