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

policyengine_us/tests/policy/baseline/gov/irs/income/taxable_income/adjusted_gross_income/irs_gross_income/social_security/taxable_social_security_tier_1.yaml

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+# Unit tests for taxable_social_security_tier_1
+# Tests the tier 1 (0-50%) taxation of Social Security benefits
+# Reference: IRC §86(a)(1)
+#
+# Thresholds for 2024:
+#   SINGLE: base=$25,000, adjusted_base=$34,000
+#   JOINT: base=$32,000, adjusted_base=$44,000
+#   SEPARATE (cohabitating): base=$0, adjusted_base=$0
+
+- name: Single filer below base threshold - no taxation
+  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:
+    # Combined income = $10K + $10K (half SS) = $20K < $25K base
+    taxable_social_security_tier_1: 0
+
+- name: Single filer in tier 1 only (between thresholds)
+  period: 2024
+  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:
+    # Combined income = $20K + $10K (half SS) = $30K
+    # $30K > $25K base but < $34K adjusted_base → tier 1 only
+    # Tier 1 = min(0.5 * $20K, 0.5 * ($30K - $25K))
+    #        = min($10K, $2.5K) = $2,500
+    taxable_social_security_tier_1: 2_500
+
+- name: Single filer in tier 2 (above adjusted base)
+  period: 2024
+  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:
+    # Combined income = $50K + $15K = $65K > $34K adjusted_base
+    # Tier 1 in tier 2 = bracket_amount
+    # bracket_amount = min(amount_under_para_1, 0.5 * ($34K - $25K))
+    #                = min(min($15K, 0.5*$40K), $4.5K)
+    #                = min(min($15K, $20K), $4.5K) = $4,500
+    taxable_social_security_tier_1: 4_500
+
+- name: Joint filers below base threshold
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 67
+        social_security: 20_000
+      person2:
+        age: 65
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+        filing_status: JOINT
+    households:
+      household:
+        members: [person1, person2]
+  output:
+    # Combined income = $0 + $10K (half SS) = $10K < $32K base
+    taxable_social_security_tier_1: 0
+
+- name: Joint filers in tier 1 only
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 67
+        social_security: 24_000
+        employment_income: 20_000
+      person2:
+        age: 65
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+        filing_status: JOINT
+    households:
+      household:
+        members: [person1, person2]
+  output:
+    # Combined income = $20K + $12K (half SS) = $32K
+    # $32K = $32K base threshold → just at threshold
+    # Excess = $32K - $32K = $0
+    taxable_social_security_tier_1: 0
+
+- name: Joint filers slightly above base threshold
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 67
+        social_security: 24_000
+        employment_income: 25_000
+      person2:
+        age: 65
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+        filing_status: JOINT
+    households:
+      household:
+        members: [person1, person2]
+  output:
+    # Combined income = $25K + $12K = $37K
+    # $37K > $32K base but < $44K adjusted → tier 1 only
+    # Tier 1 = min(0.5 * $24K, 0.5 * ($37K - $32K))
+    #        = min($12K, $2.5K) = $2,500
+    taxable_social_security_tier_1: 2_500
+
+- name: Zero social security benefits
+  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:
+    taxable_social_security_tier_1: 0

policyengine_us/tests/policy/baseline/gov/irs/income/taxable_income/adjusted_gross_income/irs_gross_income/social_security/taxable_social_security_tier_2.yaml

@@ -0,0 +1,106 @@
+# Unit tests for taxable_social_security_tier_2
+# Tests the tier 2 (50-85%) taxation of Social Security benefits
+# Reference: IRC §86(a)(2)
+# Tier 2 = total_taxable_ss - tier_1
+
+- name: Below base threshold - no tier 2
+  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 at all → tier 2 = 0
+    taxable_social_security_tier_2: 0
+
+- name: In tier 1 only - no tier 2
+  period: 2024
+  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, total taxable = tier 1 = $2,500
+    # Tier 2 = $2,500 - $2,500 = $0
+    taxable_social_security_tier_2: 0
+
+- name: In tier 2 - significant tier 2 amount
+  period: 2024
+  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 = 85% * $30K = $25,500
+    # Tier 1 = $4,500 (bracket amount)
+    # Tier 2 = $25,500 - $4,500 = $21,000
+    taxable_social_security_tier_2: 21_000
+
+- name: Zero social security - no tier 2
+  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:
+    taxable_social_security_tier_2: 0
+
+- name: Joint filers in tier 2
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 67
+        social_security: 40_000
+        employment_income: 60_000
+      person2:
+        age: 65
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+        filing_status: JOINT
+    households:
+      household:
+        members: [person1, person2]
+  output:
+    # Combined income = $60K + $20K (half SS) = $80K > $44K adjusted
+    # Total taxable = 85% * $40K = $34,000
+    # Tier 1 = bracket = min(..., 0.5 * ($44K - $32K)) = $6,000
+    # Tier 2 = $34,000 - $6,000 = $28,000
+    taxable_social_security_tier_2: 28_000

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

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+# Unit tests for employer_medicare_tax_income_tax_revenue
+# Tests Medicare HI trust fund revenue from taxing employer Medicare contributions
+
+- name: Reform not active - zero revenue
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 40
+        employment_income: 100_000
+    tax_units:
+      tax_unit:
+        members: [person1]
+    households:
+      household:
+        members: [person1]
+  output:
+    employer_medicare_tax_income_tax_revenue: 0
+
+- name: Reform active - basic case
+  period: 2024
+  absolute_error_margin: 10
+  reforms: policyengine_us.reforms.crfb.tax_employer_payroll_tax.tax_employer_payroll_tax_reform_object
+  input:
+    gov.contrib.crfb.tax_employer_payroll_tax.in_effect: true
+    gov.contrib.crfb.tax_employer_payroll_tax.percentage: 1.0
+    people:
+      person1:
+        age: 40
+        employment_income: 50_000
+    tax_units:
+      tax_unit:
+        members: [person1]
+    households:
+      household:
+        members: [person1]
+  output:
+    # Employer Medicare tax = 1.45% * $50,000 = $725
+    employer_medicare_tax: 725
+    employer_medicare_tax_income_tax_revenue: 87
+
+- name: Reform active - high income
+  period: 2024
+  absolute_error_margin: 50
+  reforms: policyengine_us.reforms.crfb.tax_employer_payroll_tax.tax_employer_payroll_tax_reform_object
+  input:
+    gov.contrib.crfb.tax_employer_payroll_tax.in_effect: true
+    gov.contrib.crfb.tax_employer_payroll_tax.percentage: 1.0
+    people:
+      person1:
+        age: 40
+        employment_income: 150_000
+    tax_units:
+      tax_unit:
+        members: [person1]
+    households:
+      household:
+        members: [person1]
+  output:
+    # Employer Medicare tax = 1.45% * $150,000 = $2,175
+    # At 22% marginal rate, revenue ~ $479
+    employer_medicare_tax: 2_175
+    employer_medicare_tax_income_tax_revenue: 479
+
+- name: Reform active - partial percentage
+  period: 2024
+  absolute_error_margin: 10
+  reforms: policyengine_us.reforms.crfb.tax_employer_payroll_tax.tax_employer_payroll_tax_reform_object
+  input:
+    gov.contrib.crfb.tax_employer_payroll_tax.in_effect: true
+    gov.contrib.crfb.tax_employer_payroll_tax.percentage: 0.5
+    people:
+      person1:
+        age: 40
+        employment_income: 50_000
+    tax_units:
+      tax_unit:
+        members: [person1]
+    households:
+      household:
+        members: [person1]
+  output:
+    # Employer Medicare tax = 1.45% * $50,000 = $725
+    # Only 50% taxable = $362.50
+    employer_medicare_tax: 725
+    employer_medicare_tax_income_tax_revenue: 44

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

@@ -0,0 +1,85 @@
+# Unit tests for employer_ss_tax_income_tax_revenue
+# Tests OASDI trust fund revenue from taxing employer SS contributions
+
+- name: Reform not active - zero revenue
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 40
+        employment_income: 100_000
+    tax_units:
+      tax_unit:
+        members: [person1]
+    households:
+      household:
+        members: [person1]
+  output:
+    employer_ss_tax_income_tax_revenue: 0
+
+- name: Reform active - basic case
+  period: 2024
+  absolute_error_margin: 10
+  reforms: policyengine_us.reforms.crfb.tax_employer_payroll_tax.tax_employer_payroll_tax_reform_object
+  input:
+    gov.contrib.crfb.tax_employer_payroll_tax.in_effect: true
+    gov.contrib.crfb.tax_employer_payroll_tax.percentage: 1.0
+    people:
+      person1:
+        age: 40
+        employment_income: 50_000
+    tax_units:
+      tax_unit:
+        members: [person1]
+    households:
+      household:
+        members: [person1]
+  output:
+    # Employer SS tax = 6.2% * $50,000 = $3,100
+    employer_social_security_tax: 3_100
+    employer_ss_tax_income_tax_revenue: 372
+
+- name: Reform active - high income
+  period: 2024
+  absolute_error_margin: 10
+  reforms: policyengine_us.reforms.crfb.tax_employer_payroll_tax.tax_employer_payroll_tax_reform_object
+  input:
+    gov.contrib.crfb.tax_employer_payroll_tax.in_effect: true
+    gov.contrib.crfb.tax_employer_payroll_tax.percentage: 1.0
+    people:
+      person1:
+        age: 40
+        employment_income: 150_000
+    tax_units:
+      tax_unit:
+        members: [person1]
+    households:
+      household:
+        members: [person1]
+  output:
+    # Employer SS tax = 6.2% * $150,000 = $9,300
+    employer_social_security_tax: 9_300
+    employer_ss_tax_income_tax_revenue: 2_232
+
+- name: Reform active - partial percentage
+  period: 2024
+  absolute_error_margin: 10
+  reforms: policyengine_us.reforms.crfb.tax_employer_payroll_tax.tax_employer_payroll_tax_reform_object
+  input:
+    gov.contrib.crfb.tax_employer_payroll_tax.in_effect: true
+    gov.contrib.crfb.tax_employer_payroll_tax.percentage: 0.5
+    people:
+      person1:
+        age: 40
+        employment_income: 50_000
+    tax_units:
+      tax_unit:
+        members: [person1]
+    households:
+      household:
+        members: [person1]
+  output:
+    # Employer SS tax = 6.2% * $50,000 = $3,100
+    # Only 50% taxable = $1,550
+    employer_social_security_tax: 3_100
+    employer_ss_tax_income_tax_revenue: 186

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

@@ -0,0 +1,124 @@
+# Unit tests for tob_revenue_medicare_hi
+# Tests Medicare HI trust fund revenue allocation from SS benefit taxation
+# Uses double-branching methodology per 42 U.S.C. 401 note
+
+- name: No SS benefits - zero Medicare 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_medicare_hi: 0
+
+- name: Below threshold - zero Medicare 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:
+    tob_revenue_medicare_hi: 0
+
+- name: Tier 1 only - zero Medicare revenue
+  period: 2024
+  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:
+    # Taxable SS <= 50% of gross, all goes to OASDI
+    tob_revenue_medicare_hi: 0
+
+- name: High income single - branching allocation
+  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:
+    # Using branching: HI gets marginal tax on portion above 50% of gross
+    tax_unit_taxable_social_security: 25_500
+    tob_revenue_total: 4_240
+    tob_revenue_oasdi: 1_930
+    tob_revenue_medicare_hi: 2_310
+
+- name: Very high income - branching allocation
+  period: 2024
+  absolute_error_margin: 100
+  input:
+    people:
+      person1:
+        age: 67
+        social_security: 30_000
+        employment_income: 100_000
+    tax_units:
+      tax_unit:
+        members: [person1]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [person1]
+  output:
+    # Higher marginal rates affect the split
+    tax_unit_taxable_social_security: 25_500
+    tob_revenue_total: 5_778
+    tob_revenue_oasdi: 3_300
+    tob_revenue_medicare_hi: 2_478
+
+- name: Zero taxable SS - zero revenue
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 67
+        social_security: 15_000
+        employment_income: 5_000
+    tax_units:
+      tax_unit:
+        members: [person1]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [person1]
+  output:
+    tax_unit_taxable_social_security: 0
+    tob_revenue_oasdi: 0
+    tob_revenue_medicare_hi: 0

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

@@ -0,0 +1,129 @@
+# Unit tests for tob_revenue_oasdi
+# Tests OASDI trust fund revenue allocation from SS benefit taxation
+# Uses double-branching methodology per 42 U.S.C. 401 note
+
+- 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:
+    # Combined income below threshold - no taxable SS
+    tob_revenue_oasdi: 0
+
+- name: Tier 1 only - all revenue to OASDI
+  period: 2024
+  absolute_error_margin: 10
+  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:
+    # Taxable SS = $2,500 (in tier 1 only)
+    # Since taxable SS <= 50% of gross, all goes to OASDI
+    tax_unit_taxable_social_security: 2_500
+    tob_revenue_oasdi: 250
+    tob_revenue_medicare_hi: 0
+
+- name: High income single - branching allocation
+  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:
+    # Using branching: OASDI gets marginal tax on first 50% of gross
+    tax_unit_taxable_social_security: 25_500
+    tob_revenue_total: 4_240
+    tob_revenue_oasdi: 1_930
+    tob_revenue_medicare_hi: 2_310
+
+- name: Very high income - branching allocation
+  period: 2024
+  absolute_error_margin: 100
+  input:
+    people:
+      person1:
+        age: 67
+        social_security: 30_000
+        employment_income: 100_000
+    tax_units:
+      tax_unit:
+        members: [person1]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [person1]
+  output:
+    # Higher marginal rates affect the split
+    tax_unit_taxable_social_security: 25_500
+    tob_revenue_total: 5_778
+    tob_revenue_oasdi: 3_300
+    tob_revenue_medicare_hi: 2_478
+
+- name: Zero taxable SS - zero revenue
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 67
+        social_security: 15_000
+        employment_income: 5_000
+    tax_units:
+      tax_unit:
+        members: [person1]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [person1]
+  output:
+    tax_unit_taxable_social_security: 0
+    tob_revenue_oasdi: 0
+    tob_revenue_medicare_hi: 0

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