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

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

@@ -0,0 +1,58 @@
+from policyengine_us.model_api import *
+
+
+class employer_medicare_tax_income_tax_revenue(Variable):
+    value_type = float
+    entity = TaxUnit
+    definition_period = YEAR
+    label = "Income tax revenue from taxing employer Medicare contributions"
+    documentation = (
+        "Marginal income tax revenue attributable to including employer "
+        "Medicare contributions in taxable income. This revenue "
+        "is credited to the Medicare HI trust fund."
+    )
+    unit = USD
+
+    def formula(tax_unit, period, parameters):
+        """
+        Calculate Medicare HI trust fund revenue from employer Medicare taxation.
+
+        Method:
+        1. Get current income_tax (with BOTH SS + Medicare in AGI from reform)
+        2. Branch: Neutralize employer_medicare_tax, recalculate income_tax
+        3. Medicare revenue = current_tax - tax_without_medicare
+
+        This isolates the marginal tax contribution from employer Medicare by
+        neutralizing the source variable, letting the reform formula
+        naturally exclude Medicare when calculating gross income.
+        """
+        sim = tax_unit.simulation
+
+        # Check if reform is active
+        p = parameters(period).gov.contrib.crfb.tax_employer_payroll_tax
+        if not p.in_effect:
+            return tax_unit.empty_array()
+
+        # Current tax (with reform - both SS and Medicare in AGI)
+        tax_full = tax_unit("income_tax", period)
+
+        # === Branch: Tax WITHOUT employer Medicare (neutralize source) ===
+        branch = sim.get_branch("without_employer_medicare", clone_system=True)
+
+        # Neutralize the source variable - reform formula will pick up 0 for Medicare
+        branch.tax_benefit_system.neutralize_variable("employer_medicare_tax")
+
+        # Clear cached calculations
+        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
+
+        tax_without_medicare = branch.tax_unit("income_tax", period)
+        del sim.branches["without_employer_medicare"]
+
+        # Medicare revenue = tax with full reform - tax without Medicare
+        return max_(tax_full - tax_without_medicare, 0)

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

@@ -0,0 +1,60 @@
+from policyengine_us.model_api import *
+
+
+class employer_ss_tax_income_tax_revenue(Variable):
+    value_type = float
+    entity = TaxUnit
+    definition_period = YEAR
+    label = "Income tax revenue from taxing employer SS contributions"
+    documentation = (
+        "Marginal income tax revenue attributable to including employer "
+        "Social Security contributions in taxable income. This revenue "
+        "is credited to the OASDI trust funds."
+    )
+    unit = USD
+
+    def formula(tax_unit, period, parameters):
+        """
+        Calculate OASDI trust fund revenue from employer SS taxation.
+
+        Method:
+        1. Get current income_tax (with BOTH SS + Medicare in AGI from reform)
+        2. Branch: Neutralize employer_social_security_tax, recalculate income_tax
+        3. SS revenue = current_tax - tax_without_ss
+
+        This isolates the marginal tax contribution from employer SS by
+        neutralizing the source variable, letting the reform formula
+        naturally exclude SS when calculating gross income.
+        """
+        sim = tax_unit.simulation
+
+        # Check if reform is active
+        p = parameters(period).gov.contrib.crfb.tax_employer_payroll_tax
+        if not p.in_effect:
+            return tax_unit.empty_array()
+
+        # Current tax (with reform - both SS and Medicare in AGI)
+        tax_full = tax_unit("income_tax", period)
+
+        # === Branch: Tax WITHOUT employer SS (neutralize source) ===
+        branch = sim.get_branch("without_employer_ss", clone_system=True)
+
+        # Neutralize the source variable - reform formula will pick up 0 for SS
+        branch.tax_benefit_system.neutralize_variable(
+            "employer_social_security_tax"
+        )
+
+        # Clear cached calculations
+        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
+
+        tax_without_ss = branch.tax_unit("income_tax", period)
+        del sim.branches["without_employer_ss"]
+
+        # SS revenue = tax with full reform - tax without SS
+        return max_(tax_full - tax_without_ss, 0)

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

@@ -5,27 +5,63 @@ class tob_revenue_medicare_hi(Variable):
     value_type = float
     entity = TaxUnit
     definition_period = YEAR
-    label = "Medicare HI trust fund revenue from SS benefit taxation (tier 2)"
-    documentation = "Tax revenue from tier 2 (50-85%) Social Security benefit taxation credited to Medicare HI trust fund"
+    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 from tier 2 SS taxation.
+        Calculate Medicare HI trust fund revenue using double-branching.
 
-        Allocates total TOB revenue to Medicare HI based on tier 2's proportion
-        of total taxable SS.
+        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)
         """
-        # Get total TOB revenue
-        total_tob = tax_unit("tob_revenue_total", period)
+        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
 
-        # Get tier amounts
-        tier1 = tax_unit("taxable_social_security_tier_1", period)
-        tier2 = tax_unit("taxable_social_security_tier_2", period)
-        total_taxable = tier1 + tier2
+        # 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)
 
-        # Allocate total TOB based on tier 2 proportion
-        # Use where to handle division by zero
-        medicare_share = where(total_taxable > 0, tier2 / total_taxable, 0)
+        tax_capped_ss = branch_capped.tax_unit("income_tax", period)
+        del sim.branches["hi_capped"]
 
-        return total_tob * medicare_share
+        # 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

@@ -5,27 +5,78 @@ class tob_revenue_oasdi(Variable):
     value_type = float
     entity = TaxUnit
     definition_period = YEAR
-    label = "OASDI trust fund revenue from SS benefit taxation (tier 1)"
-    documentation = "Tax revenue from tier 1 (0-50%) Social Security benefit taxation credited to OASDI trust funds"
+    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 from tier 1 SS taxation.
+        Calculate OASDI trust fund revenue using double-branching.
 
-        Allocates total TOB revenue to OASDI based on tier 1's proportion
-        of total taxable SS.
+        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)
         """
-        # Get total TOB revenue
-        total_tob = tax_unit("tob_revenue_total", period)
+        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
 
-        # Get tier amounts
-        tier1 = tax_unit("taxable_social_security_tier_1", period)
-        tier2 = tax_unit("taxable_social_security_tier_2", period)
-        total_taxable = tier1 + tier2
+        # 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)
 
-        # Allocate total TOB based on tier 1 proportion
-        # Use where to handle division by zero
-        oasdi_share = where(total_taxable > 0, tier1 / total_taxable, 0)
+        tax_capped_ss = branch_capped.tax_unit("income_tax", period)
+        del sim.branches["oasdi_capped"]
 
-        return total_tob * oasdi_share
+        # 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

@@ -6,15 +6,19 @@ class tob_revenue_total(Variable):
     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"
+    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 trust fund revenue using branching + neutralization.
+        Calculate total trust fund revenue using branching + neutralization.
 
-        This is the CORRECT way to isolate TOB revenue, superior to the
-        average effective tax rate approximation.
+        This isolates the tax impact of including taxable SS in AGI by
+        comparing tax with and without taxable SS.
         """
         sim = tax_unit.simulation
 
@@ -27,9 +31,10 @@ class tob_revenue_total(Variable):
             "tax_unit_taxable_social_security"
         )
 
-        # Delete all calculated variables to force recalculation
+        # 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 branch.input_variables:
+            if var_name not in input_vars:
                 try:
                     branch.delete_arrays(var_name)
                 except:

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