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

policyengine_us/variables/gov/ssa/revenue/tob_revenue_medicare_hi.py

@@ -0,0 +1,67 @@
+from policyengine_us.model_api import *
+
+
+class tob_revenue_medicare_hi(Variable):
+    value_type = float
+    entity = TaxUnit
+    definition_period = YEAR
+    label = "Medicare HI trust fund revenue from SS benefit taxation"
+    documentation = (
+        "Tax revenue credited to Medicare HI trust fund per 42 U.S.C. 401 note. "
+        "Per Section 121(e) as amended by OBRA 1993, HI receives the 'increase "
+        "in tax liabilities attributable to' the 1993 amendments. "
+        "Calculated using branching to isolate marginal tax impact."
+    )
+    unit = USD
+    reference = "https://www.law.cornell.edu/uscode/text/42/401"
+
+    def formula(tax_unit, period, parameters):
+        """
+        Calculate Medicare HI trust fund revenue using double-branching.
+
+        HI gets the marginal tax impact of adding the portion of taxable SS
+        above 50% of gross (the 1993 amendment increment).
+
+        Method:
+        1. Calculate tax with 50% of gross SS taxable (capped)
+        2. Calculate tax with FULL taxable SS (current law)
+        3. HI revenue = (2) - (1)
+        """
+        sim = tax_unit.simulation
+        p = parameters(period).gov.ssa.revenue
+
+        # Get current values
+        gross_ss = tax_unit("tax_unit_social_security", period)
+        taxable_ss = tax_unit("tax_unit_taxable_social_security", period)
+
+        # Calculate the OASDI share cap
+        oasdi_share = p.oasdi_share_of_gross_ss * gross_ss
+        capped_taxable_ss = min_(taxable_ss, oasdi_share)
+
+        # === Current tax (with full taxable SS) ===
+        tax_full_ss = tax_unit("income_tax", period)
+
+        # === Branch: Tax with CAPPED taxable SS (50% of gross) ===
+        branch_capped = sim.get_branch("hi_capped", clone_system=True)
+
+        # Clear only non-input cached calculations before setting new value
+        input_vars = set(branch_capped.input_variables)
+        for var_name in list(
+            branch_capped.tax_benefit_system.variables.keys()
+        ):
+            if var_name not in input_vars:
+                try:
+                    branch_capped.delete_arrays(var_name)
+                except:
+                    pass
+
+        # Set taxable SS to the capped amount using holder
+        tax_unit_pop = branch_capped.populations["tax_unit"]
+        holder = tax_unit_pop.get_holder("tax_unit_taxable_social_security")
+        holder.set_input(period, capped_taxable_ss)
+
+        tax_capped_ss = branch_capped.tax_unit("income_tax", period)
+        del sim.branches["hi_capped"]
+
+        # HI revenue = tax with full SS - tax with 50% cap
+        return max_(tax_full_ss - tax_capped_ss, 0)

policyengine_us/variables/gov/ssa/revenue/tob_revenue_oasdi.py

@@ -0,0 +1,82 @@
+from policyengine_us.model_api import *
+
+
+class tob_revenue_oasdi(Variable):
+    value_type = float
+    entity = TaxUnit
+    definition_period = YEAR
+    label = "OASDI trust fund revenue from SS benefit taxation"
+    documentation = (
+        "Tax revenue credited to OASDI trust funds per 42 U.S.C. 401 note. "
+        "Per Section 121(e) of PL 98-21, OASDI receives the 'increase in tax "
+        "liabilities attributable to' section 86 LESS the 1993 amendments. "
+        "Calculated using branching to isolate marginal tax impact."
+    )
+    unit = USD
+    reference = "https://www.law.cornell.edu/uscode/text/42/401"
+
+    def formula(tax_unit, period, parameters):
+        """
+        Calculate OASDI trust fund revenue using double-branching.
+
+        OASDI gets the marginal tax impact of adding the first 50% of
+        gross SS benefits to taxable income.
+
+        Method:
+        1. Calculate tax with NO taxable SS
+        2. Calculate tax with 50% of gross SS taxable (capped)
+        3. OASDI revenue = (2) - (1)
+        """
+        sim = tax_unit.simulation
+        p = parameters(period).gov.ssa.revenue
+
+        # Get current values
+        gross_ss = tax_unit("tax_unit_social_security", period)
+        taxable_ss = tax_unit("tax_unit_taxable_social_security", period)
+
+        # Calculate the OASDI share cap - the original 1983 tier
+        oasdi_share = p.oasdi_share_of_gross_ss * gross_ss
+        capped_taxable_ss = min_(taxable_ss, oasdi_share)
+
+        # === Branch 1: Tax with NO taxable SS ===
+        branch_no_ss = sim.get_branch("oasdi_no_ss", clone_system=True)
+        branch_no_ss.tax_benefit_system.neutralize_variable(
+            "tax_unit_taxable_social_security"
+        )
+
+        # Clear only non-input cached calculations
+        input_vars = set(branch_no_ss.input_variables)
+        for var_name in list(branch_no_ss.tax_benefit_system.variables.keys()):
+            if var_name not in input_vars:
+                try:
+                    branch_no_ss.delete_arrays(var_name)
+                except:
+                    pass
+
+        tax_no_ss = branch_no_ss.tax_unit("income_tax", period)
+        del sim.branches["oasdi_no_ss"]
+
+        # === Branch 2: Tax with CAPPED taxable SS (50% of gross) ===
+        branch_capped = sim.get_branch("oasdi_capped", clone_system=True)
+
+        # Clear only non-input cached calculations before setting new value
+        input_vars = set(branch_capped.input_variables)
+        for var_name in list(
+            branch_capped.tax_benefit_system.variables.keys()
+        ):
+            if var_name not in input_vars:
+                try:
+                    branch_capped.delete_arrays(var_name)
+                except:
+                    pass
+
+        # Set taxable SS to the capped amount using holder
+        tax_unit_pop = branch_capped.populations["tax_unit"]
+        holder = tax_unit_pop.get_holder("tax_unit_taxable_social_security")
+        holder.set_input(period, capped_taxable_ss)
+
+        tax_capped_ss = branch_capped.tax_unit("income_tax", period)
+        del sim.branches["oasdi_capped"]
+
+        # OASDI revenue = tax with 50% cap - tax with no SS
+        return max_(tax_capped_ss - tax_no_ss, 0)

policyengine_us/variables/gov/ssa/revenue/tob_revenue_total.py

@@ -0,0 +1,49 @@
+from policyengine_us.model_api import *
+
+
+class tob_revenue_total(Variable):
+    value_type = float
+    entity = TaxUnit
+    definition_period = YEAR
+    label = "Total trust fund revenue from SS benefit taxation"
+    documentation = (
+        "Tax revenue from taxation of Social Security benefits using "
+        "branching methodology per 42 U.S.C. 401 note."
+    )
+    unit = USD
+    reference = "https://www.law.cornell.edu/uscode/text/42/401"
+
+    def formula(tax_unit, period, parameters):
+        """
+        Calculate total trust fund revenue using branching + neutralization.
+
+        This isolates the tax impact of including taxable SS in AGI by
+        comparing tax with and without taxable SS.
+        """
+        sim = tax_unit.simulation
+
+        # Calculate income tax WITH taxable SS
+        income_tax_with_ss = tax_unit("income_tax", period)
+
+        # Create branch and neutralize taxable SS
+        branch = sim.get_branch("tob_calc", clone_system=True)
+        branch.tax_benefit_system.neutralize_variable(
+            "tax_unit_taxable_social_security"
+        )
+
+        # Delete non-input cached variables to force recalculation
+        input_vars = set(branch.input_variables)
+        for var_name in list(branch.tax_benefit_system.variables.keys()):
+            if var_name not in input_vars:
+                try:
+                    branch.delete_arrays(var_name)
+                except:
+                    pass
+
+        # Recalculate income tax without taxable SS
+        income_tax_without_ss = branch.tax_unit("income_tax", period)
+
+        # Clean up branch
+        del sim.branches["tob_calc"]
+
+        return income_tax_with_ss - income_tax_without_ss

policyengine_us/variables/gov/states/az/tax/income/credits/property_tax_credit/az_property_tax_credit_agi.py

@@ -0,0 +1,53 @@
+from policyengine_us.model_api import *
+
+
+class az_property_tax_credit_agi(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Arizona adjusted gross income for property tax credit"
+    unit = USD
+    definition_period = YEAR
+    documentation = (
+        "Adjusted gross income as defined for Arizona property tax credit purposes. "
+        "Per ARS 43-1072(H)(6) and ITR 12-1, this starts with Federal AGI and only "
+        "excludes items specifically listed in ARS 43-1072(I): Social Security, "
+        "railroad retirement, workers compensation, Arizona unemployment, veterans "
+        "disability pensions, welfare, and gifts. Unlike regular Arizona income tax, "
+        "this does NOT exclude pension income, capital gains, or Arizona exemptions."
+    )
+    reference = [
+        "https://www.azleg.gov/ars/43/01072.htm",  # ARS 43-1072
+        "https://azdor.gov/sites/default/files/2023-03/RULINGS_INDV_2012_itr12-1.pdf",  # ITR 12-1
+    ]
+    defined_for = StateCode.AZ
+
+    def formula(tax_unit, period, parameters):
+        # Start with Federal AGI
+        # Per ITR 12-1, income includes wages, interest, business/farm income,
+        # rent/royalty, S-corp/partnership income, alimony, capital gains,
+        # pension/annuity income, and other non-excluded income.
+        federal_agi = tax_unit("adjusted_gross_income", period)
+
+        # Per ARS 43-1072(I) and ITR 12-1 "Items Excluded from Income",
+        # we ONLY exclude Social Security benefits (and other items like
+        # railroad retirement, workers comp, AZ unemployment, veterans
+        # disability pensions, welfare, and gifts - but these are typically
+        # not in Federal AGI anyway).
+        #
+        # Federal AGI only includes the TAXABLE portion of Social Security,
+        # but for property tax credit, ALL Social Security should be excluded.
+        # So we subtract the taxable portion that's in Federal AGI.
+        taxable_social_security = tax_unit(
+            "tax_unit_taxable_social_security", period
+        )
+
+        # NOTE: We do NOT subtract Arizona's regular subtractions here because:
+        # - Pension exclusions (az_public_pension_exclusion,
+        #   az_military_retirement_subtraction) should be INCLUDED per
+        #   ITR 12-1 item (9)
+        # - Capital gains subtraction (az_long_term_capital_gains_subtraction)
+        #   should be INCLUDED per ITR 12-1 item (7)
+        # - US Government interest should be INCLUDED per ITR 12-1 item (2)
+        # - Arizona exemptions (aged, blind) should NOT be subtracted
+
+        return max_(0, federal_agi - taxable_social_security)

policyengine_us/variables/gov/states/dc/tax/income/credits/dc_ptc.py

@@ -18,15 +18,19 @@ class dc_ptc(Variable):
         retax = add(tax_unit, period, ["real_estate_taxes"])
         p_dc = parameters(period).gov.states.dc.tax.income.credits
         ptax = retax + rent * p_dc.ptc.rent_ratio
+
         elderly_age = p_dc.ptc.min_elderly_age
         head_age = tax_unit("age_head", period)
         spouse_age = tax_unit("age_spouse", period)
         is_elderly = (head_age >= elderly_age) | (spouse_age >= elderly_age)
+
+        # Only positive AGI creates an offset (negative AGI should not reduce offset)
         us_agi = tax_unit("adjusted_gross_income", period)
-        ptax_offset = us_agi * where(
+        positive_agi = max_(0, us_agi)
+        ptax_offset = positive_agi * where(
             is_elderly,
-            p_dc.ptc.fraction_elderly.calc(us_agi, right=True),
-            p_dc.ptc.fraction_nonelderly.calc(us_agi, right=True),
+            p_dc.ptc.fraction_elderly.calc(positive_agi, right=True),
+            p_dc.ptc.fraction_nonelderly.calc(positive_agi, right=True),
         )
         uncapped_ptc = max_(0, ptax - ptax_offset)
         return min_(p_dc.ptc.max, uncapped_ptc)

policyengine_us/variables/gov/states/ia/tax/income/credits/ia_cdcc.py

@@ -18,6 +18,8 @@ class ia_cdcc(Variable):
     def formula(tax_unit, period, parameters):
         # Iowa matches the potential federal credit
         federal_cdcc = tax_unit("cdcc_potential", period)
-        netinc = add(tax_unit, period, ["ia_net_income"])
+        taxable_income = tax_unit("ia_taxable_income", period)
         p = parameters(period).gov.states.ia.tax.income
-        return federal_cdcc * p.credits.child_care.fraction.calc(netinc)
+        return federal_cdcc * p.credits.child_care.fraction.calc(
+            taxable_income
+        )

policyengine_us/variables/gov/states/il/dhs/aabd/eligibility/il_aabd_non_financial_eligible_person.py

@@ -6,15 +6,33 @@ class il_aabd_non_financial_eligible_person(Variable):
     entity = Person
     definition_period = MONTH
     label = "Eligible person for Illinois Aid to the Aged, Blind or Disabled (AABD)"
-    reference = "https://www.law.cornell.edu/regulations/illinois/title-89/part-113/subpart-B"
+    reference = (
+        "https://www.law.cornell.edu/regulations/illinois/title-89/part-113/subpart-B",
+        "https://www.dhs.state.il.us/page.aspx?item=15910",
+    )
     defined_for = StateCode.IL
 
     def formula(person, period, parameters):
-        aged_or_blind_or_disabled = person(
-            "il_aabd_aged_blind_disabled_person", period
-        )
+        # Per IDHS Policy Manual PM 11-01-00, a person must either:
+        # 1. Receive SSI, OR
+        # 2. Be ineligible for SSI due to income (but meet all other SSI requirements)
+        #
+        # Note: The policy manual only mentions "disabled" for under-65 persons
+        # who are SSI-ineligible due to income, but 89 Ill. Admin. Code 113.40(b)
+        # explicitly states: "The Department will make the determination of
+        # blindness when the client has been denied SSI on the basis of too
+        # much income." So blind persons are also covered.
+        #
+        # is_ssi_eligible checks categorical (aged/blind/disabled), resources,
+        # and immigration status for SSI. If True, person qualifies for IL AABD
+        # regardless of whether they actually receive SSI (income may be too high).
+        ssi_status_eligible = person("is_ssi_eligible", period.this_year)
+
+        # IL AABD has additional qualified noncitizen categories beyond SSI
+        # (e.g., abuse victims, trafficking victims, military families per
+        # 89 Ill. Admin. Code 113.10), so we check IL-specific immigration.
         immigration_status_eligible = person(
             "il_aabd_immigration_status_eligible_person", period
         )
 
-        return aged_or_blind_or_disabled & immigration_status_eligible
+        return ssi_status_eligible & immigration_status_eligible

policyengine_us/variables/gov/states/il/hfs/fpp/eligibility/il_fpp_eligible.py

@@ -31,7 +31,7 @@ class il_fpp_eligible(Variable):
             "il_hfs_immigration_status_eligible", period
         )
         # Cannot be enrolled in other non-spenddown full medical coverage
-        not_on_medicaid = ~person("is_medicaid_eligible", period)
+        not_on_medicaid = ~person("receives_medicaid", period)
         return (
             income_eligible
             & not_pregnant

policyengine_us/variables/gov/states/il/hfs/hbwd/eligibility/il_hbwd_disability_eligible.py

@@ -13,8 +13,12 @@ class il_hbwd_disability_eligible(Variable):
     defined_for = StateCode.IL
 
     def formula(person, period, parameters):
-        # Must meet Social Security Administration's definition of disability
-        is_ssi_disabled = person("is_ssi_disabled", period)
+        # Must meet Social Security Administration's definition of disability.
+        # Per DB101 Illinois "For HBWD, Social Security's disability
+        # rules related to earned income do not apply" - so we use is_disabled
+        # (medical definition) instead of is_ssi_disabled (which includes SGA test).
+        # See: https://il.db101.org/il/programs/health_coverage/how_health/program2b.htm
+        is_disabled = person("is_disabled", period.this_year)
         # Or currently receiving SSDI
         receives_ssdi = person("social_security_disability", period) > 0
-        return is_ssi_disabled | receives_ssdi
+        return is_disabled | receives_ssdi

policyengine_us/variables/gov/states/il/isbe/eligibility/il_isbe_income_eligible.py

@@ -0,0 +1,26 @@
+from policyengine_us.model_api import *
+
+
+class il_isbe_income_eligible(Variable):
+    value_type = bool
+    entity = Person
+    label = (
+        "Meets income requirements for Illinois ISBE early childhood programs"
+    )
+    definition_period = YEAR
+    reference = (
+        "https://www.isbe.net/pages/preschool-for-all.aspx",
+        "https://law.onecle.com/illinois/105ilcs5/2-3.71.html",
+    )
+    defined_for = StateCode.IL
+
+    def formula(person, period, parameters):
+        # Income must be at or below 400% FPL for program eligibility.
+        # 105 ILCS 5/2-3.71 establishes "4 times the poverty guidelines" as the
+        # maximum income threshold for preschool program eligibility.
+        p = parameters(period).gov.states.il.isbe.income
+        spm_unit = person.spm_unit
+        fpg = spm_unit("spm_unit_fpg", period)
+        income = spm_unit("il_isbe_countable_income", period)
+        threshold = fpg * p.income_limit_rate
+        return income <= threshold

policyengine_us/variables/gov/states/il/isbe/eligibility/il_isbe_was_teen_parent_at_first_birth.py

@@ -0,0 +1,32 @@
+from policyengine_us.model_api import *
+
+
+class il_isbe_was_teen_parent_at_first_birth(Variable):
+    value_type = bool
+    entity = SPMUnit
+    label = "Parent was a teen at birth of first child"
+    definition_period = YEAR
+    reference = (
+        "https://www.isbe.net/Documents/pdg-eg-grant-enrollment-form.pdf"
+    )
+    defined_for = StateCode.IL
+
+    def formula(spm_unit, period, parameters):
+        person = spm_unit.members
+        age = person("age", period.this_year)
+        is_child = person("is_child", period.this_year)
+
+        # Find oldest child using get_rank (rank 0 = oldest when using -age)
+        is_oldest_child = person.get_rank(spm_unit, -age, is_child) == 0
+
+        # Get ages
+        head_age = spm_unit.max(age * person("is_tax_unit_head", period))
+        oldest_child_age = spm_unit.max(age * is_oldest_child)
+
+        # Calculate parent's age at first birth
+        age_at_first_birth = head_age - oldest_child_age
+
+        # Check if parent was under threshold age at birth and has children
+        p = parameters(period).gov.states.il.isbe.age_threshold
+        has_children = spm_unit.any(is_child)
+        return has_children & (age_at_first_birth < p.teen_parent)

policyengine_us/variables/gov/states/il/isbe/income/il_isbe_countable_income.py

@@ -0,0 +1,13 @@
+from policyengine_us.model_api import *
+
+
+class il_isbe_countable_income(Variable):
+    value_type = float
+    entity = SPMUnit
+    label = "Illinois ISBE countable income"
+    unit = USD
+    definition_period = YEAR
+    reference = "https://www.isbe.net/Documents/Income-Verification-FAQ.pdf"
+    defined_for = StateCode.IL
+
+    adds = "gov.states.il.isbe.income.countable_sources"

policyengine_us/variables/gov/states/il/isbe/pfa/il_pfa.py

@@ -0,0 +1,15 @@
+from policyengine_us.model_api import *
+
+
+class il_pfa(Variable):
+    value_type = float
+    entity = Person
+    label = "Illinois Preschool For All (PFA) benefit"
+    definition_period = YEAR
+    unit = USD
+    reference = (
+        "https://www.isbe.net/pages/preschool-for-all.aspx",
+        "https://gov-pritzker-newsroom.prezly.com/gov-pritzker-announces-5150-new-preschool-seats-through-smart-start-initiative",
+    )
+    defined_for = "il_pfa_eligible"
+    adds = ["gov.states.il.isbe.pfa.benefit.amount"]

policyengine_us/variables/gov/states/il/isbe/pfa/il_pfa_eligible.py

@@ -0,0 +1,18 @@
+from policyengine_us.model_api import *
+
+
+class il_pfa_eligible(Variable):
+    value_type = bool
+    entity = Person
+    label = "Eligible for Illinois Preschool For All (PFA)"
+    definition_period = YEAR
+    reference = (
+        "https://www.isbe.net/pages/preschool-for-all.aspx",
+        "https://www.isbe.net/Documents/pdg-eg-grant-enrollment-form.pdf",
+    )
+    defined_for = StateCode.IL
+    # PFA and PFAE share identical eligibility criteria. The difference is
+    # service level: PFA provides half-day, PFAE provides full-day programs.
+    # A child receives one or the other based on local program availability,
+    # not both simultaneously.
+    adds = ["il_pfae_eligible"]

policyengine_us/variables/gov/states/il/isbe/pfae/eligibility/il_pfae_age_eligible_child.py

@@ -0,0 +1,23 @@
+from policyengine_us.model_api import *
+
+
+class il_pfae_age_eligible_child(Variable):
+    value_type = bool
+    entity = Person
+    label = "Child meets age requirements for Illinois PFAE"
+    definition_period = YEAR
+    reference = (
+        "https://www.isbe.net/pages/preschool-for-all.aspx",
+        "https://www.isbe.net/Documents/pdg-eg-grant-enrollment-form.pdf",
+    )
+    defined_for = StateCode.IL
+
+    def formula(person, period, parameters):
+        # PFA/PFAE serves children ages 3-4, plus 5-year-olds not yet
+        # kindergarten eligible. Per 105 ILCS 5/10-20.12, children who
+        # turn 5 on or before September 1 are kindergarten eligible.
+        # Since PolicyEngine uses age in whole years without birth month,
+        # we include all 5-year-olds as a simplification (some are eligible).
+        p = parameters(period).gov.states.il.isbe.pfae.eligibility
+        age = person("age", period)
+        return p.age_range.calc(age)

policyengine_us/variables/gov/states/il/isbe/pfae/eligibility/il_pfae_basic_eligible.py

@@ -0,0 +1,19 @@
+from policyengine_us.model_api import *
+
+
+class il_pfae_basic_eligible(Variable):
+    value_type = bool
+    entity = Person
+    label = "Meets basic eligibility for Illinois PFAE (age and income)"
+    definition_period = YEAR
+    reference = (
+        "https://www.isbe.net/pages/preschool-for-all.aspx",
+        "https://www.isbe.net/Documents/pdg-eg-grant-enrollment-form.pdf",
+    )
+    defined_for = StateCode.IL
+
+    def formula(person, period, parameters):
+        # Basic eligibility: age 3-5 and income <= 400% FPL
+        age_eligible = person("il_pfae_age_eligible_child", period)
+        income_eligible = person("il_isbe_income_eligible", period)
+        return age_eligible & income_eligible

policyengine_us/variables/gov/states/il/isbe/pfae/eligibility/il_pfae_eligible.py

@@ -0,0 +1,28 @@
+from policyengine_us.model_api import *
+
+
+class il_pfae_eligible(Variable):
+    value_type = bool
+    entity = Person
+    label = "Eligible for Illinois Preschool For All Expansion (PFAE)"
+    definition_period = YEAR
+    reference = (
+        "https://www.isbe.net/pages/preschool-for-all.aspx",
+        "https://www.isbe.net/Documents/pdg-eg-grant-enrollment-form.pdf#page=2",
+    )
+    defined_for = StateCode.IL
+
+    def formula(person, period, parameters):
+        # PFAE eligibility requires:
+        # - Basic eligibility (age 3-5, income <= 400% FPL)
+        # - AND either:
+        #   - Any highest priority factor (direct enrollment), OR
+        #   - 2+ secondary priority factors
+        basic_eligible = person("il_pfae_basic_eligible", period)
+        has_highest_priority = person(
+            "il_pfae_has_highest_priority_factor", period
+        )
+        secondary_count = person(
+            "il_pfae_secondary_priority_factor_count", period
+        )
+        return basic_eligible & (has_highest_priority | (secondary_count >= 2))

policyengine_us/variables/gov/states/il/isbe/pfae/il_pfae.py

@@ -0,0 +1,19 @@
+from policyengine_us.model_api import *
+
+
+class il_pfae(Variable):
+    value_type = float
+    entity = Person
+    label = "Illinois Preschool For All Expansion (PFAE) benefit"
+    definition_period = YEAR
+    unit = USD
+    reference = (
+        "https://www.isbe.net/pages/preschool-for-all.aspx",
+        "https://gov-pritzker-newsroom.prezly.com/gov-pritzker-announces-5150-new-preschool-seats-through-smart-start-initiative",
+    )
+    defined_for = "il_pfae_eligible"
+    # PFA and PFAE share identical eligibility criteria. The difference is
+    # service level: PFA provides half-day, PFAE provides full-day programs.
+    # A child receives one or the other based on local program availability,
+    # not both simultaneously.
+    adds = ["gov.states.il.isbe.pfae.benefit.amount"]

policyengine_us/variables/gov/states/il/isbe/pfae/priority/il_pfae_has_highest_priority_factor.py

@@ -0,0 +1,40 @@
+from policyengine_us.model_api import *
+
+
+class il_pfae_has_highest_priority_factor(Variable):
+    value_type = bool
+    entity = Person
+    label = "Has highest priority selection factor for Illinois PFAE"
+    definition_period = YEAR
+    reference = (
+        "https://www.isbe.net/pages/preschool-for-all.aspx",
+        "https://www.isbe.net/Documents/pdg-eg-grant-enrollment-form.pdf#page=2",
+    )
+    defined_for = StateCode.IL
+
+    def formula(person, period, parameters):
+        # Highest priority selection factors (50 points each):
+        # 1. Homeless (McKinney-Vento)
+        # 2. Child welfare involvement (foster care, Ward of State)
+        # 3. Has IEP or referred for special education evaluation
+        # 4. Family income at or below 50% FPL and/or receiving TANF
+        # Factor 1: Homeless
+        is_homeless = person.household("is_homeless", period)
+
+        # Factor 2: Child welfare involvement (foster care)
+        is_in_foster_care = person("is_in_foster_care", period)
+
+        # Factor 3: Has IEP
+        has_iep = person("has_individualized_education_program", period)
+
+        # Factor 4: Income <= 50% FPL OR receiving TANF
+        is_deep_poverty = person("il_pfae_is_deep_poverty", period)
+        receives_tanf = person.spm_unit("il_tanf", period) > 0
+
+        return (
+            is_homeless
+            | is_in_foster_care
+            | has_iep
+            | is_deep_poverty
+            | receives_tanf
+        )

policyengine_us/variables/gov/states/il/isbe/pfae/priority/il_pfae_is_deep_poverty.py

@@ -0,0 +1,23 @@
+from policyengine_us.model_api import *
+
+
+class il_pfae_is_deep_poverty(Variable):
+    value_type = bool
+    entity = Person
+    label = "Family income at or below 50% FPL (50-point factor for IL PFAE)"
+    definition_period = YEAR
+    reference = (
+        "https://www.isbe.net/Documents/pdg-eg-grant-enrollment-form.pdf#page=2",
+    )
+    defined_for = StateCode.IL
+
+    def formula(person, period, parameters):
+        # Deep poverty (income <= 50% FPL) is a highest priority factor.
+        # Per the ISBE PDG enrollment form, Factor 4 includes "Family income at
+        # or below 50% of the federal poverty guidelines."
+        p = parameters(period).gov.states.il.isbe.pfae.eligibility.income
+        spm_unit = person.spm_unit
+        fpg = spm_unit("spm_unit_fpg", period)
+        income = spm_unit("il_isbe_countable_income", period)
+        threshold = fpg * p.deep_poverty_rate
+        return income <= threshold

policyengine_us/variables/gov/states/il/isbe/pfae/priority/il_pfae_is_low_income.py

@@ -0,0 +1,21 @@
+from policyengine_us.model_api import *
+
+
+class il_pfae_is_low_income(Variable):
+    value_type = bool
+    entity = Person
+    label = "Family income at or below 100% FPL (secondary priority factor)"
+    definition_period = YEAR
+    reference = (
+        "https://www.isbe.net/pages/preschool-for-all.aspx",
+        "https://www.isbe.net/Documents/pdg-eg-grant-enrollment-form.pdf#page=2",
+    )
+    defined_for = StateCode.IL
+
+    def formula(person, period, parameters):
+        p = parameters(period).gov.states.il.isbe.pfae.eligibility.income
+        spm_unit = person.spm_unit
+        fpg = spm_unit("spm_unit_fpg", period)
+        income = spm_unit("il_isbe_countable_income", period)
+        threshold = fpg * p.low_income_rate
+        return income <= threshold