policyengine-us 1.465.0__py3-none-any.whl → 1.471.0__py3-none-any.whl

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/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

policyengine_us/tests/policy/baseline/gov/states/oh/odjfs/owf/integration.yaml

@@ -0,0 +1,152 @@
+- name: Single parent with two children and moderate earned income receives benefit
+  period: 2025-01
+  input:
+    people:
+      parent:
+        age: 32
+        employment_income_before_lsr: 9_600
+      child1:
+        age: 5
+        is_tax_unit_dependent: true
+      child2:
+        age: 8
+        is_tax_unit_dependent: true
+    spm_units:
+      spm_unit:
+        members: [parent, child1, child2]
+    households:
+      household:
+        members: [parent, child1, child2]
+        state_code: OH
+  output:
+    # Income calculation:
+    # Gross earned income: $9,600/year = $800/month
+    # Earned income disregard: $250 + 50% of remainder
+    # $800 - $250 = $550; $550 × 50% = $275 disregarded
+    # Countable income: $550 - $275 = $275/month
+    #
+    # Payment standard for 3: $623/month
+    # Benefit: $623 - $275 = $348/month
+    oh_owf_countable_income: 275
+    oh_owf_payment_standard: 623
+    oh_owf_income_eligible: true
+    oh_owf_eligible: true
+    oh_owf: 348
+
+- name: Single parent with one child and no income receives maximum benefit
+  period: 2025-01
+  input:
+    people:
+      parent:
+        age: 28
+      child1:
+        age: 3
+        is_tax_unit_dependent: true
+    spm_units:
+      spm_unit:
+        members: [parent, child1]
+    households:
+      household:
+        members: [parent, child1]
+        state_code: OH
+  output:
+    # No income means no disregard needed
+    # Countable income: $0
+    # Payment standard for 2: $507/month (January 2025 COLA increase)
+    oh_owf_countable_income: 0
+    oh_owf_payment_standard: 507
+    oh_owf_income_eligible: true
+    oh_owf_eligible: true
+    oh_owf: 507
+
+- name: Single parent with earned and unearned income receives reduced benefit
+  period: 2025-01
+  input:
+    people:
+      parent:
+        age: 40
+        employment_income_before_lsr: 6_000
+        social_security: 4_800
+      child1:
+        age: 14
+        is_tax_unit_dependent: true
+      child2:
+        age: 16
+        is_tax_unit_dependent: true
+    spm_units:
+      spm_unit:
+        members: [parent, child1, child2]
+    households:
+      household:
+        members: [parent, child1, child2]
+        state_code: OH
+  output:
+    # Earned: $6,000/year = $500/month
+    # Disregard: $500 - $250 = $250; $250 × 50% = $125
+    # Countable earned: $250 - $125 = $125/month
+    #
+    # Unearned: $4,800/year = $400/month (no disregard)
+    # Total countable: $125 + $400 = $525/month
+    #
+    # Payment standard for 3: $623/month
+    # Benefit: $623 - $525 = $98/month
+    oh_owf_countable_income: 525
+    oh_owf_payment_standard: 623
+    oh_owf_income_eligible: true
+    oh_owf_eligible: true
+    oh_owf: 98
+
+- name: Family with income above payment standard receives no benefit
+  period: 2025-01
+  input:
+    people:
+      parent:
+        age: 35
+        employment_income_before_lsr: 18_000
+      child1:
+        age: 6
+        is_tax_unit_dependent: true
+      child2:
+        age: 9
+        is_tax_unit_dependent: true
+    spm_units:
+      spm_unit:
+        members: [parent, child1, child2]
+    households:
+      household:
+        members: [parent, child1, child2]
+        state_code: OH
+  output:
+    # Earned: $18,000/year = $1,500/month
+    # Disregard: $1,500 - $250 = $1,250; $1,250 × 50% = $625
+    # Countable: $1,250 - $625 = $625/month
+    #
+    # Payment standard for 3: $623/month
+    # Countable income ($625) >= payment standard ($623)
+    # Not income eligible, no benefit
+    oh_owf_countable_income: 625
+    oh_owf_payment_standard: 623
+    oh_owf_income_eligible: false
+    oh_owf_eligible: false
+    oh_owf: 0
+
+- name: Two adults with no children are not eligible
+  period: 2025-01
+  input:
+    people:
+      adult1:
+        age: 28
+      adult2:
+        age: 30
+    spm_units:
+      spm_unit:
+        members: [adult1, adult2]
+    households:
+      household:
+        members: [adult1, adult2]
+        state_code: OH
+  output:
+    # No minor children means categorically ineligible
+    # Must have at least one minor child or be pregnant
+    oh_owf_eligible: false
+    oh_owf: 0

policyengine_us/tests/policy/baseline/gov/states/oh/odjfs/owf/oh_owf_countable_income.yaml

@@ -0,0 +1,113 @@
+- name: Case 1, no income.
+  period: 2025-01
+  input:
+    employment_income_before_lsr: 0
+    social_security: 0
+    state_code: OH
+  output:
+    oh_owf_countable_income: 0
+- name: Case 2, earned income only, low amount.
+  period: 2025-01
+  input:
+    employment_income_before_lsr: 6000
+    social_security: 0
+    state_code: OH
+  output:
+    oh_owf_countable_income: 125.0
+- name: Case 3, earned income only, moderate amount.
+  period: 2025-01
+  input:
+    employment_income_before_lsr: 12000
+    social_security: 0
+    state_code: OH
+  output:
+    oh_owf_countable_income: 375.0
+- name: Case 4, unearned income only.
+  period: 2025-01
+  input:
+    employment_income_before_lsr: 0
+    social_security: 6000
+    state_code: OH
+  output:
+    oh_owf_countable_income: 500.0
+- name: Case 5, both earned and unearned income.
+  period: 2025-01
+  input:
+    employment_income_before_lsr: 9600
+    social_security: 3600
+    state_code: OH
+  output:
+    oh_owf_countable_income: 575.0
+- name: Case 6, earned income below disregard threshold.
+  period: 2025-01
+  input:
+    employment_income_before_lsr: 2400
+    social_security: 0
+    state_code: OH
+  output:
+    oh_owf_countable_income: 0
+- name: Case 7, earned income exactly at disregard threshold.
+  period: 2025-01
+  input:
+    employment_income_before_lsr: 3000
+    social_security: 0
+    state_code: OH
+  output:
+    oh_owf_countable_income: 0
+- name: Case 8, high earned income.
+  period: 2025-01
+  input:
+    employment_income_before_lsr: 24000
+    social_security: 0
+    state_code: OH
+  output:
+    oh_owf_countable_income: 875.0
+- name: Case 9, earned income one dollar over disregard threshold.
+  period: 2025-01
+  input:
+    employment_income_before_lsr: 3012
+    social_security: 0
+    state_code: OH
+  output:
+    oh_owf_countable_income: 0.5
+- name: Case 10, very high earned income.
+  period: 2025-01
+  absolute_error_margin: 0.1
+  input:
+    employment_income_before_lsr: 100000
+    social_security: 0
+    state_code: OH
+  output:
+    oh_owf_countable_income: 4041.67
+- name: Case 11, small unearned income only.
+  period: 2025-01
+  input:
+    employment_income_before_lsr: 0
+    social_security: 1200
+    state_code: OH
+  output:
+    oh_owf_countable_income: 100.0
+- name: Case 12, small earned income with small unearned income.
+  period: 2025-01
+  input:
+    employment_income_before_lsr: 3600
+    social_security: 1200
+    state_code: OH
+  output:
+    oh_owf_countable_income: 125.0
+- name: Case 13, earned income at boundary below disregard.
+  period: 2025-01
+  input:
+    employment_income_before_lsr: 2999
+    social_security: 0
+    state_code: OH
+  output:
+    oh_owf_countable_income: 0
+- name: Case 14, mixed income with high unearned component.
+  period: 2025-01
+  input:
+    employment_income_before_lsr: 6000
+    social_security: 12000
+    state_code: OH
+  output:
+    oh_owf_countable_income: 1125.0

policyengine_us/tests/policy/baseline/gov/states/oh/odjfs/owf/oh_owf_eligible.yaml

@@ -0,0 +1,239 @@
+- name: Family with child - all requirements met
+  period: 2025-01
+  input:
+    people:
+      parent:
+        age: 30
+        employment_income_before_lsr: 5_000
+      child:
+        age: 5
+    spm_units:
+      spm_unit:
+        members: [parent, child]
+    households:
+      household:
+        members: [parent, child]
+        state_code: OH
+  output:
+    oh_owf_eligible: true
+
+- name: Pregnant woman - categorically eligible
+  period: 2025-01
+  input:
+    people:
+      woman:
+        age: 28
+        is_pregnant: true
+        employment_income_before_lsr: 3_000
+    spm_units:
+      spm_unit:
+        members: [woman]
+    households:
+      household:
+        members: [woman]
+        state_code: OH
+  output:
+    oh_owf_eligible: true
+
+- name: Two adults no children - not demographic eligible
+  period: 2025-01
+  input:
+    people:
+      adult1:
+        age: 30
+      adult2:
+        age: 32
+    spm_units:
+      spm_unit:
+        members: [adult1, adult2]
+    households:
+      household:
+        members: [adult1, adult2]
+        state_code: OH
+  output:
+    oh_owf_eligible: false
+
+- name: Family with child but income too high
+  period: 2025-01
+  input:
+    people:
+      parent:
+        age: 30
+        employment_income_before_lsr: 20_000
+      child:
+        age: 5
+    spm_units:
+      spm_unit:
+        members: [parent, child]
+    households:
+      household:
+        members: [parent, child]
+        state_code: OH
+  output:
+    # Income: $20,000/12 = $1,666.67/month
+    # After disregards: $1,666.67 - $250 = $1,416.67; 50% disregard = $708.33
+    # Countable: $1,416.67 - $708.33 = $708.33/month
+    # Payment standard for 2: $507/month
+    # Not income eligible since $708.33 >= $507
+    oh_owf_eligible: false
+
+- name: Family with child but no citizen or legal immigrant
+  period: 2025-01
+  input:
+    people:
+      parent:
+        age: 30
+        employment_income_before_lsr: 5_000
+        immigration_status: UNDOCUMENTED
+      child:
+        age: 5
+        immigration_status: UNDOCUMENTED
+    spm_units:
+      spm_unit:
+        members: [parent, child]
+    households:
+      household:
+        members: [parent, child]
+        state_code: OH
+  output:
+    oh_owf_eligible: false
+
+- name: Family with child, parent undocumented but child is citizen - eligible
+  period: 2025-01
+  input:
+    people:
+      parent:
+        age: 30
+        employment_income_before_lsr: 5_000
+        immigration_status: UNDOCUMENTED
+      child:
+        age: 5
+        immigration_status: CITIZEN
+    spm_units:
+      spm_unit:
+        members: [parent, child]
+    households:
+      household:
+        members: [parent, child]
+        state_code: OH
+  output:
+    oh_owf_eligible: true
+
+- name: Family at income threshold - just eligible
+  period: 2025-01
+  input:
+    people:
+      parent:
+        age: 30
+        employment_income_before_lsr: 11_879
+      child:
+        age: 5
+    spm_units:
+      spm_unit:
+        members: [parent, child]
+        is_tanf_enrolled: true
+    households:
+      household:
+        members: [parent, child]
+        state_code: OH
+  output:
+    # Income: $11,879/12 = $989.92/month
+    # After disregards: $989.92 - $250 = $739.92; 50% disregard = $369.96
+    # Countable: $739.92 - $369.96 = $369.96/month
+    # Payment standard for 2: $507/month
+    # Eligible since $369.96 < $507
+    oh_owf_eligible: true
+
+- name: Family just over income threshold - still eligible due to disregard
+  period: 2025-01
+  input:
+    people:
+      parent:
+        age: 30
+        employment_income_before_lsr: 11_881
+      child:
+        age: 5
+    spm_units:
+      spm_unit:
+        members: [parent, child]
+        is_tanf_enrolled: true
+    households:
+      household:
+        members: [parent, child]
+        state_code: OH
+  output:
+    # Income: $11,881/12 = $990.08/month
+    # After disregards: $990.08 - $250 = $740.08; 50% disregard = $370.04
+    # Countable: $740.08 - $370.04 = $370.04/month
+    # Payment standard for 2: $507/month
+    # Eligible since $370.04 < $507
+    oh_owf_eligible: true
+
+- name: Family with zero income - eligible
+  period: 2025-01
+  input:
+    people:
+      parent:
+        age: 30
+        employment_income_before_lsr: 0
+      child:
+        age: 5
+    spm_units:
+      spm_unit:
+        members: [parent, child]
+    households:
+      household:
+        members: [parent, child]
+        state_code: OH
+  output:
+    oh_owf_eligible: true
+
+- name: New applicant with low income - passes initial eligibility
+  period: 2025-01
+  input:
+    people:
+      parent:
+        age: 30
+        employment_income_before_lsr: 8_000
+      child:
+        age: 5
+    spm_units:
+      spm_unit:
+        members: [parent, child]
+        is_tanf_enrolled: false
+    households:
+      household:
+        members: [parent, child]
+        state_code: OH
+  output:
+    # Gross income: $8,000/year = $666.67/month
+    # 50% FPL for size 2 (2024): ~$852/month
+    # Passes initial test: $666.67 < $852
+    # After disregards: $666.67 - $250 = $416.67; 50% = $208.33
+    # Countable: $208.33/month
+    # Payment standard: $507/month
+    # Passes ongoing: $208.33 < $507
+    oh_owf_eligible: true
+
+- name: New applicant with high income - fails initial eligibility
+  period: 2025-01
+  input:
+    people:
+      parent:
+        age: 30
+        employment_income_before_lsr: 25_000
+      child:
+        age: 5
+    spm_units:
+      spm_unit:
+        members: [parent, child]
+        is_tanf_enrolled: false
+    households:
+      household:
+        members: [parent, child]
+        state_code: OH
+  output:
+    # Gross income: $25,000/year = $2,083/month
+    # 50% FPL for size 2 (2024): ~$852/month
+    # Fails initial test: $2,083 > $852
+    oh_owf_eligible: false

policyengine_us/tests/policy/baseline/gov/states/oh/odjfs/owf/oh_owf_fpg.yaml

@@ -0,0 +1,73 @@
+# Test Ohio OWF Federal Poverty Guideline with July 1 effective date
+# For 2024-01 (January): month < 7, uses July 1, 2023 FPL
+# 2023 FPL (contiguous US): first_person = $14,580, additional_person = $5,140
+#
+# NOTE: Cannot test July+ periods because PolicyEngine test system only supports
+# 2024-01 (first month) or 2024 (whole year) formats. The July 1 effective date
+# logic in the variable is correct, but tests must use January periods.
+
+- name: Case 1, January 2024 one person uses 2023 FPL.
+  period: 2024-01
+  absolute_error_margin: 0.01
+  input:
+    state_code: OH
+    spm_unit_size: 1
+  output:
+    # 2023 FPL first_person = $14,580
+    # Monthly: 14,580 / 12 = 1,215
+    oh_owf_fpg: 1_215
+
+- name: Case 2, January 2024 three persons uses 2023 FPL.
+  period: 2024-01
+  absolute_error_margin: 0.01
+  input:
+    state_code: OH
+    spm_unit_size: 3
+  output:
+    # 2023 FPL: 14,580 + 5,140 * 2 = 24,860
+    # Monthly: 24,860 / 12 = 2,071.67
+    oh_owf_fpg: 2_071.67
+
+- name: Case 3, January 2024 four persons uses 2023 FPL.
+  period: 2024-01
+  absolute_error_margin: 0.01
+  input:
+    state_code: OH
+    spm_unit_size: 4
+  output:
+    # 2023 FPL: 14,580 + 5,140 * 3 = 30,000
+    # Monthly: 30,000 / 12 = 2,500
+    oh_owf_fpg: 2_500
+
+- name: Case 4, January 2025 one person uses 2024 FPL.
+  period: 2025-01
+  absolute_error_margin: 0.01
+  input:
+    state_code: OH
+    spm_unit_size: 1
+  output:
+    # 2024 FPL first_person = $15,060
+    # Monthly: 15,060 / 12 = 1,255
+    oh_owf_fpg: 1_255
+
+- name: Case 5, January 2025 two persons uses 2024 FPL.
+  period: 2025-01
+  absolute_error_margin: 0.01
+  input:
+    state_code: OH
+    spm_unit_size: 2
+  output:
+    # 2024 FPL: 15,060 + 5,380 = 20,440
+    # Monthly: 20,440 / 12 = 1,703.33
+    oh_owf_fpg: 1_703.33
+
+- name: Case 6, January 2025 three persons uses 2024 FPL.
+  period: 2025-01
+  absolute_error_margin: 0.01
+  input:
+    state_code: OH
+    spm_unit_size: 3
+  output:
+    # 2024 FPL: 15,060 + 5,380 * 2 = 25,820
+    # Monthly: 25,820 / 12 = 2,151.67
+    oh_owf_fpg: 2_151.67