Update PolicyEngine US to 1.642.0

[policyengine]

Summary

Update PolicyEngine US from 1.634.9 to 1.642.0.

What changed (1.634.9 -> 1.642.0)

Added

• Add SSI state supplements for New Mexico, South Carolina, and Texas.
• Update Medicaid medically needy income and asset limits to 2018 values from KFF reference data.
• Add the IRS annual additions retirement contribution limit parameter and update the 401(k) elective deferral limit to the published 2026 value.
• Add US government bond interest exemption for AL, AR, CA, DC, DE. Add tests for all 10 states (AL, AR, AZ, CA, CO, CT, DC, DE, GA, HI).
• Add US government bond interest exemption for MO, MS, NE, NJ, OH and tests for all 10 states (MO, MS, MT, NC, ND, NE, NJ, NM, NY, OH).
• Add Texas Comprehensive Energy Assistance Program (CEAP) with FY 2024 and FY 2025 benefit amounts.
• Added a Medicare Part D IRMAA surcharge variable with filing-status-specific parameter ladders and baseline policy tests.
• Added Hawaii Optional State Supplementation (OSS) for SSI recipients in qualifying care facilities.
• Add US government bond interest exemption for OK, OR, PA, RI, SC, UT, VA, WI, and WV.
• Add sstb_self_employment_income and split QBID into non-SSTB and SSTB components per IRC §199A(d). Mixed SSTB/non-SSTB wage-limited cases can also provide sstb_w2_wages_from_qualified_business and sstb_unadjusted_basis_qualified_property to match Form 8995-A's separate SSTB wage/UBIA inputs.
• Implement Georgia State Supplementary Payment (SSP).
• Add household asset input variables for vehicle debt/equity and non-home asset value/debt/equity, and use vehicle equity in Indiana TANF resource calculations.

Changed

• Add employee-side local income and occupational taxes for Philadelphia, Kansas City, St. Louis, and Colorado occupational privilege jurisdictions, wiring them into household net income.
• Migrate spm_unit_spm_threshold to use the spm-calculator package. The variable is no longer a plain CPI-U-uprated input: for years beyond the dataset's base year it now recomputes as current_base × current_equivalence_scale × (prior_threshold / (prior_base × prior_equivalence_scale)), so composition and tenure changes flow through while each unit's implied geographic adjustment is preserved. Base reference thresholds (2015–2024) and the Betson three-parameter equivalence scale come from spm-calculator; post-2024 uprating continues to use PolicyEngine's gov.bls.cpi.cpi_u parameter for consistency with other indexed values. Baseline 2025/2026 national child SPM poverty is unchanged (21.0%). Adds spm-calculator>=0.2.0 as a runtime dependency.
• Update LIHEAP benefit amounts for DC, MA, and IL to FY2026, and IL to FY2025.

Fixed

• Fix breakdown range in gov.contrib.additional_tax_bracket.bracket — parameter has children 1-8 (the contrib adds an 8th bracket) but breakdown was range(1, 8) = [1..7], omitting the 8th child. Update to range(1, 9). This was previously a warning in policyengine-core but became an error in core 3.24.0, breaking parameter load at import time.
• Extend the AMT kiddie tax to include full-time students under age 24, per IRC 1(g)(2)(A) which incorporates the Section 152(c)(3) age requirement. Previously only filers under age 19 were checked.
• Use hourly_wage when calculating fsla_overtime_premium for hourly workers, while keeping the prior earnings-based fallback when no hourly wage is available.
• Validate extracted census archive paths before unpacking downloaded state block archives.
• Add a Delaware TAXSIM 745 regression that checks the final income tax after cross-spouse loss offsets.
• Set household_weight to default to 1 when not provided.
• Avoid formula warnings in North Carolina TANF, Pennsylvania TANF, and Vermont military retirement exemption calculations.
• Model the 2024-07-01 to 2024-11-15 window when the vacated 2024 DOL overtime rule was briefly in force, and restore the DOL salary-levels URL as a secondary reference.
• Revert HCE and salary basis overtime thresholds to 2019 rule values after Texas v. U.S. Dept. of Labor (E.D. Tex. Nov 15, 2024) vacated the 2024 DOL overtime rule nationwide.
• Fix Arkansas inflation relief credit to only apply to the head and spouse, not dependents.
• Correct the HCE overtime salary threshold effective dates: $107,432 took effect 2020-01-01 (per 2019 DOL final rule, 84 FR 51230), not 2010-01-01; $132,964 took effect 2024-07-01, not 2024-01-01. Remove the $134,004 entry for 2016 — the 2016 rule was enjoined before it took effect.
• Fix Indiana EITC eligibility to only use the spouse's age when filing jointly.
• Correct the benefit-level breakdown for the Massachusetts LIHEAP subsidized housing payment parameter to range(0,7), matching sibling files and the file's 0-6 value entries.
• Fix Puerto Rico EITC phase-out to cover all filing statuses, not only SINGLE and JOINT.
• Correct salary basis threshold effective dates: $684 took effect 2020-01-01 (per 2019 DOL rule), $844 took effect 2024-07-01; remove the enjoined 2016 $913 entry.
• Apply the IRC § 221(b)(1) student loan interest deduction cap at the tax-unit level rather than per spouse.
• Fill in the 2020 AMT exemption separate_limit value ($745,200 = phase-out start $518,400 + 4 x exemption $56,700), resolving the inherited-from-2019 TODO.
• Correct 2020 non-itemizer charitable contribution caps: CARES Act $300 for all filing statuses except MFS ($150).
• Record explicit refundable CTC individual_max values for 2025 and 2026 ($1,700 per IRS Rev. Proc. 24-40 and 25-32).
• Correct the 2021 MFS 37% tax bracket threshold from $329,850 (a copy-paste from the 2021 JOINT bracket 4 threshold) to $314,150 per IRS Rev. Proc. 20-45.
• Add explicit 2025 student loan interest phase-out start thresholds per IRS Rev. Proc. 24-40 (JOINT: $170,000; SINGLE/HoH/Surviving: $85,000).
• Gate eitc on tax_unit_is_filer (non-circular: uses required/voluntary/credit-motivated filer inputs). Closes non-filer EITC leak in calibrated microdata. See #8021.
• Reorder Delaware non-refundable income tax credits so personal credits and aged personal credits apply before the non-refundable EITC, matching the PIT-RES filing order.
• Cap Hawaii EITC at Hawaii income tax liability for tax years 2018 through 2022, while keeping the credit refundable for 2023 and later.
• Fixed malformed parameter YAML files that could break policyengine-us imports and added a syntax regression test for the parameter tree.
• Fix Delaware joint AGI to floor after summing spouses' net income, preserving cross-spouse loss offsets.
• Optimize DC separate-combined deduction allocation using a shared two-spouse tax minimization helper, and reuse that helper for Mississippi joint deduction and exemption proration.
• Added shared invariant coverage and reviewed-consumer guards for ordered state nonrefundable credit variables.
• Move the New York inflation refund credit to tax year 2023, the eligibility year used to determine the refund amount, instead of the later payment year.
• Remove Texas from the Medicaid parent deprivation requirement.
• Added cited TANF countable-resource formulas and regression tests for DC, Washington, and Montana, while keeping Washington and Montana conservative where CPS cannot distinguish owner-occupied homes from other real property. Also fixed TANF immigration-period handling in monthly eligibility formulas and modeled DC TANF work noncompliance as a partial cash sanction instead of an all-or-nothing eligibility veto.
• Fix state nonrefundable income tax credits to apply in statutory filing order, with state-specific regression coverage for capped credit sequencing.
• Georgia's retirement income exclusion now uses federally loss-limited capital gains and matches the Schedule 1 worksheet by flooring earned income and other retirement income separately before applying the exclusion cap.
• Fix immigration_status period access in monthly eligibility formulas.

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