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

policyengine_us/tests/policy/baseline/gov/hhs/medicaid/emergency_medicaid/is_emergency_medicaid_eligible.yaml

@@ -0,0 +1,376 @@
+# Unit tests for is_emergency_medicaid_eligible variable
+# Per 42 USC 1396b(v)(2), Emergency Medicaid eligibility requires:
+# 1. Person is NOT eligible for regular Medicaid due to immigration status
+# 2. Person meets other Medicaid eligibility requirements (income, categorical)
+# 3. Person has an emergency medical condition
+#
+# Reference: https://www.law.cornell.edu/uscode/text/42/1396b#v
+
+# ============================================================
+# ELIGIBLE CASES - Undocumented/ineligible immigrants with emergency
+# ============================================================
+
+- name: Case 1, undocumented immigrant with emergency condition and low income.
+  period: 2025
+  input:
+    immigration_status: UNDOCUMENTED
+    has_emergency_medical_condition: true
+    medicaid_category: ADULT
+    is_medicaid_immigration_status_eligible: false
+  output:
+    is_emergency_medicaid_eligible: true
+
+- name: Case 2, DACA recipient with emergency condition.
+  period: 2025
+  input:
+    immigration_status: DACA
+    has_emergency_medical_condition: true
+    medicaid_category: ADULT
+    is_medicaid_immigration_status_eligible: false
+  output:
+    is_emergency_medicaid_eligible: true
+
+- name: Case 3, TPS recipient with emergency condition.
+  period: 2025
+  input:
+    immigration_status: TPS
+    has_emergency_medical_condition: true
+    medicaid_category: ADULT
+    is_medicaid_immigration_status_eligible: false
+  output:
+    is_emergency_medicaid_eligible: true
+
+- name: Case 4, DACA-TPS combined status with emergency condition.
+  period: 2025
+  input:
+    immigration_status: DACA_TPS
+    has_emergency_medical_condition: true
+    medicaid_category: ADULT
+    is_medicaid_immigration_status_eligible: false
+  output:
+    is_emergency_medicaid_eligible: true
+
+# ============================================================
+# ELIGIBLE CASES - All Medicaid Category Types
+# ============================================================
+
+- name: Case 5, undocumented infant with emergency condition.
+  period: 2025
+  input:
+    immigration_status: UNDOCUMENTED
+    has_emergency_medical_condition: true
+    medicaid_category: INFANT
+    is_medicaid_immigration_status_eligible: false
+  output:
+    is_emergency_medicaid_eligible: true
+
+- name: Case 6, undocumented young child with emergency condition.
+  period: 2025
+  input:
+    immigration_status: UNDOCUMENTED
+    has_emergency_medical_condition: true
+    medicaid_category: YOUNG_CHILD
+    is_medicaid_immigration_status_eligible: false
+  output:
+    is_emergency_medicaid_eligible: true
+
+- name: Case 7, undocumented older child with emergency condition.
+  period: 2025
+  input:
+    immigration_status: UNDOCUMENTED
+    has_emergency_medical_condition: true
+    medicaid_category: OLDER_CHILD
+    is_medicaid_immigration_status_eligible: false
+  output:
+    is_emergency_medicaid_eligible: true
+
+- name: Case 8, undocumented young adult with emergency condition.
+  period: 2025
+  input:
+    immigration_status: UNDOCUMENTED
+    has_emergency_medical_condition: true
+    medicaid_category: YOUNG_ADULT
+    is_medicaid_immigration_status_eligible: false
+  output:
+    is_emergency_medicaid_eligible: true
+
+- name: Case 9, undocumented parent with emergency condition.
+  period: 2025
+  input:
+    immigration_status: UNDOCUMENTED
+    has_emergency_medical_condition: true
+    medicaid_category: PARENT
+    is_medicaid_immigration_status_eligible: false
+  output:
+    is_emergency_medicaid_eligible: true
+
+- name: Case 10, undocumented pregnant woman with emergency condition.
+  period: 2025
+  input:
+    immigration_status: UNDOCUMENTED
+    has_emergency_medical_condition: true
+    medicaid_category: PREGNANT
+    is_medicaid_immigration_status_eligible: false
+  output:
+    is_emergency_medicaid_eligible: true
+
+- name: Case 11, undocumented SSI recipient with emergency condition.
+  period: 2025
+  input:
+    immigration_status: UNDOCUMENTED
+    has_emergency_medical_condition: true
+    medicaid_category: SSI_RECIPIENT
+    is_medicaid_immigration_status_eligible: false
+  output:
+    is_emergency_medicaid_eligible: true
+
+- name: Case 12, undocumented senior or disabled with emergency condition.
+  period: 2025
+  input:
+    immigration_status: UNDOCUMENTED
+    has_emergency_medical_condition: true
+    medicaid_category: SENIOR_OR_DISABLED
+    is_medicaid_immigration_status_eligible: false
+  output:
+    is_emergency_medicaid_eligible: true
+
+# ============================================================
+# INELIGIBLE CASES - US citizens and qualified aliens
+# (Should get regular Medicaid, not Emergency Medicaid)
+# ============================================================
+
+- name: Case 13, US citizen should get regular Medicaid not Emergency Medicaid.
+  period: 2025
+  input:
+    immigration_status: CITIZEN
+    has_emergency_medical_condition: true
+    medicaid_category: ADULT
+    is_medicaid_immigration_status_eligible: true
+  output:
+    is_emergency_medicaid_eligible: false
+
+- name: Case 14, legal permanent resident eligible for regular Medicaid.
+  period: 2025
+  input:
+    immigration_status: LEGAL_PERMANENT_RESIDENT
+    has_emergency_medical_condition: true
+    medicaid_category: ADULT
+    is_medicaid_immigration_status_eligible: true
+  output:
+    is_emergency_medicaid_eligible: false
+
+- name: Case 15, refugee should get regular Medicaid not Emergency Medicaid.
+  period: 2025
+  input:
+    immigration_status: REFUGEE
+    has_emergency_medical_condition: true
+    medicaid_category: ADULT
+    is_medicaid_immigration_status_eligible: true
+  output:
+    is_emergency_medicaid_eligible: false
+
+- name: Case 16, asylee should get regular Medicaid not Emergency Medicaid.
+  period: 2025
+  input:
+    immigration_status: ASYLEE
+    has_emergency_medical_condition: true
+    medicaid_category: ADULT
+    is_medicaid_immigration_status_eligible: true
+  output:
+    is_emergency_medicaid_eligible: false
+
+- name: Case 17, deportation withheld status eligible for regular Medicaid.
+  period: 2025
+  input:
+    immigration_status: DEPORTATION_WITHHELD
+    has_emergency_medical_condition: true
+    medicaid_category: ADULT
+    is_medicaid_immigration_status_eligible: true
+  output:
+    is_emergency_medicaid_eligible: false
+
+- name: Case 18, Cuban-Haitian entrant eligible for regular Medicaid.
+  period: 2025
+  input:
+    immigration_status: CUBAN_HAITIAN_ENTRANT
+    has_emergency_medical_condition: true
+    medicaid_category: ADULT
+    is_medicaid_immigration_status_eligible: true
+  output:
+    is_emergency_medicaid_eligible: false
+
+- name: Case 19, conditional entrant eligible for regular Medicaid.
+  period: 2025
+  input:
+    immigration_status: CONDITIONAL_ENTRANT
+    has_emergency_medical_condition: true
+    medicaid_category: ADULT
+    is_medicaid_immigration_status_eligible: true
+  output:
+    is_emergency_medicaid_eligible: false
+
+- name: Case 20, paroled one year eligible for regular Medicaid.
+  period: 2025
+  input:
+    immigration_status: PAROLED_ONE_YEAR
+    has_emergency_medical_condition: true
+    medicaid_category: ADULT
+    is_medicaid_immigration_status_eligible: true
+  output:
+    is_emergency_medicaid_eligible: false
+
+# ============================================================
+# INELIGIBLE CASES - No emergency medical condition
+# ============================================================
+
+- name: Case 21, undocumented immigrant without emergency condition.
+  period: 2025
+  input:
+    immigration_status: UNDOCUMENTED
+    has_emergency_medical_condition: false
+    medicaid_category: ADULT
+    is_medicaid_immigration_status_eligible: false
+  output:
+    is_emergency_medicaid_eligible: false
+
+- name: Case 22, DACA recipient without emergency condition.
+  period: 2025
+  input:
+    immigration_status: DACA
+    has_emergency_medical_condition: false
+    medicaid_category: ADULT
+    is_medicaid_immigration_status_eligible: false
+  output:
+    is_emergency_medicaid_eligible: false
+
+# ============================================================
+# INELIGIBLE CASES - No Medicaid category eligibility
+# ============================================================
+
+- name: Case 23, undocumented immigrant with emergency but no Medicaid category.
+  period: 2025
+  input:
+    immigration_status: UNDOCUMENTED
+    has_emergency_medical_condition: true
+    medicaid_category: NONE
+    is_medicaid_immigration_status_eligible: false
+  output:
+    is_emergency_medicaid_eligible: false
+
+- name: Case 24, DACA recipient with emergency but no Medicaid category.
+  period: 2025
+  input:
+    immigration_status: DACA
+    has_emergency_medical_condition: true
+    medicaid_category: NONE
+    is_medicaid_immigration_status_eligible: false
+  output:
+    is_emergency_medicaid_eligible: false
+
+- name: Case 25, TPS recipient with emergency but no Medicaid category.
+  period: 2025
+  input:
+    immigration_status: TPS
+    has_emergency_medical_condition: true
+    medicaid_category: NONE
+    is_medicaid_immigration_status_eligible: false
+  output:
+    is_emergency_medicaid_eligible: false
+
+# ============================================================
+# EDGE CASES - Program enabled check (pre-1987)
+# ============================================================
+
+- name: Case 26, program not enabled before 1987.
+  period: 1986
+  input:
+    immigration_status: UNDOCUMENTED
+    has_emergency_medical_condition: true
+    medicaid_category: ADULT
+    is_medicaid_immigration_status_eligible: false
+  output:
+    is_emergency_medicaid_eligible: false
+
+- name: Case 27, program enabled starting 1987.
+  period: 1987
+  input:
+    immigration_status: UNDOCUMENTED
+    has_emergency_medical_condition: true
+    medicaid_category: ADULT
+    is_medicaid_immigration_status_eligible: false
+  output:
+    is_emergency_medicaid_eligible: true
+
+# ============================================================
+# EDGE CASES - All conditions must be met
+# ============================================================
+
+- name: Case 28, all conditions false.
+  period: 2025
+  input:
+    immigration_status: CITIZEN
+    has_emergency_medical_condition: false
+    medicaid_category: NONE
+    is_medicaid_immigration_status_eligible: true
+  output:
+    is_emergency_medicaid_eligible: false
+
+- name: Case 29, only emergency condition true.
+  period: 2025
+  input:
+    immigration_status: CITIZEN
+    has_emergency_medical_condition: true
+    medicaid_category: NONE
+    is_medicaid_immigration_status_eligible: true
+  output:
+    is_emergency_medicaid_eligible: false
+
+- name: Case 30, only medicaid category met.
+  period: 2025
+  input:
+    immigration_status: CITIZEN
+    has_emergency_medical_condition: false
+    medicaid_category: ADULT
+    is_medicaid_immigration_status_eligible: true
+  output:
+    is_emergency_medicaid_eligible: false
+
+- name: Case 31, only immigration ineligible.
+  period: 2025
+  input:
+    immigration_status: UNDOCUMENTED
+    has_emergency_medical_condition: false
+    medicaid_category: NONE
+    is_medicaid_immigration_status_eligible: false
+  output:
+    is_emergency_medicaid_eligible: false
+
+- name: Case 32, emergency and immigration ineligible but no category.
+  period: 2025
+  input:
+    immigration_status: UNDOCUMENTED
+    has_emergency_medical_condition: true
+    medicaid_category: NONE
+    is_medicaid_immigration_status_eligible: false
+  output:
+    is_emergency_medicaid_eligible: false
+
+- name: Case 33, category and immigration ineligible but no emergency.
+  period: 2025
+  input:
+    immigration_status: UNDOCUMENTED
+    has_emergency_medical_condition: false
+    medicaid_category: ADULT
+    is_medicaid_immigration_status_eligible: false
+  output:
+    is_emergency_medicaid_eligible: false
+
+- name: Case 34, category and emergency but immigration eligible.
+  period: 2025
+  input:
+    immigration_status: CITIZEN
+    has_emergency_medical_condition: true
+    medicaid_category: ADULT
+    is_medicaid_immigration_status_eligible: true
+  output:
+    is_emergency_medicaid_eligible: false

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

@@ -0,0 +1,86 @@
+# 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

@@ -1,6 +1,6 @@
 # Unit tests for tob_revenue_medicare_hi
 # Tests Medicare HI trust fund revenue allocation from SS benefit taxation
-# Medicare HI receives revenue proportional to tier 2's share of total taxable SS
+# Uses double-branching methodology per 42 U.S.C. 401 note
 
 - name: No SS benefits - zero Medicare revenue
   period: 2024
@@ -36,7 +36,6 @@
       household:
         members: [person1]
   output:
-    # No taxable SS → no TOB revenue → no Medicare share
     tob_revenue_medicare_hi: 0
 
 - name: Tier 1 only - zero Medicare revenue
@@ -55,10 +54,10 @@
       household:
         members: [person1]
   output:
-    # In tier 1 only: tier2 = $0 → 0% to Medicare
+    # Taxable SS <= 50% of gross, all goes to OASDI
     tob_revenue_medicare_hi: 0
 
-- name: In tier 2 - proportional split
+- name: High income single - branching allocation
   period: 2024
   absolute_error_margin: 100
   input:
@@ -75,31 +74,51 @@
       household:
         members: [person1]
   output:
-    # Tier 1 = $4,500, Tier 2 = $21,000, Total = $25,500
-    # Medicare share = 21,000 / 25,500 = 82.4%
-    # Total TOB ~$4,240 → Medicare = $4,240 * 0.824 = ~$3,492
-    tob_revenue_medicare_hi: 3_492
+    # 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: Joint filers in tier 2
+- name: Very high income - branching allocation
   period: 2024
-  absolute_error_margin: 200
+  absolute_error_margin: 100
   input:
     people:
       person1:
         age: 67
-        social_security: 40_000
-        employment_income: 60_000
-      person2:
-        age: 65
+        social_security: 30_000
+        employment_income: 100_000
     tax_units:
       tax_unit:
-        members: [person1, person2]
-        filing_status: JOINT
+        members: [person1]
+        filing_status: SINGLE
     households:
       household:
-        members: [person1, person2]
+        members: [person1]
   output:
-    # Tier 1 = $6,000, Tier 2 = $28,000, Total = $34,000
-    # Medicare share = 28,000 / 34,000 = 82.4%
-    taxable_social_security_tier_1: 6_000
-    taxable_social_security_tier_2: 28_000
+    # 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