Weekly policyengine-us update

[nikhilwoodruff]

Summary

Automated weekly update of policyengine-us.

Related to #1178

Version Updates

Package	Old Version	New Version
policyengine_us	1.532.0	1.587.1

What Changed (policyengine_us 1.532.0 → 1.587.1)

Added

• Pennsylvania contributed CTC reforms with two proposals - flat amount ($1,000 per child under 6 with 2% phaseout above $125k) and federal CTC match (50% match for children under 6).
• Backdate Utah FEP (TANF) parameters to 2008 with historical values from DWS obsolete tables and WRDTP longitudinal data.
• Added boundary tests for Montana CTC eligibility and reduction thresholds.
• Connecticut HB-5009 expanded property tax credit reform
• Added Python 3.14 support and dropped Python 3.10.
• Connecticut SB-100 reduced income tax rates reform
• Implement SECURE 2.0 enhanced 401(k) catch-up contributions for ages 60-63 (starting 2025).
• Add tests for tax_unit_state, emp_self_emp_ratio, is_premium_free_part_a, and savers_credit_credit_limit variables
• Implement Connecticut 2026 tax rebate proposal (Gov. Lamont).
• Add Connecticut refundable child tax credit (HB 5134) as a reform.
• Added non-age work registration exemptions for SNAP ABAWD (student, UI recipient, child under 6) per 7 U.S.C. 2015(o)(3)(D).
• Added is_snap_abawd_hr1_in_effect variable to centralize state-level HR1 adoption routing.
• Add SNAP immigration status eligibility, reflecting changes from the One Big Beautiful Bill Act of 2025.
• Exclude immigration-ineligible members from SNAP unit size.
• Add California-specific delayed effective date (April 1, 2026) for SNAP immigration eligibility changes per ACL 25-92.
• Add Washington Apple Health for Kids and Apple Health Expansion programs.
• Colorado alternative minimum tax (AMT).
• Maryland county income tax rates for 2024 and 2025.
• added 2018 CHIP pregnant income limit
• Puerto Rico non-refundable child tax credit (CTC).
• Multnomah County Preschool for All (PFA) Personal Income Tax with progressive rates by filing status.
• Add historical TANF parameter data for DE, MO, RI, SD (pre-2018 values).
• Add PA TANF Work Expense Reimbursement (WER) for 2009-2020 era.
• Add PA TANF work expense mechanism toggle (deduction_applies parameter).
• Add 2024 SLCSP premiums by rating area for all states, scraped from the KFF 2024 subsidy calculator (age 0 benchmark).
• Add Wisconsin retirement income exclusion (Line 16, $24K, age 67+).
• Adds New Jersey ANCHOR property tax relief program with income-based benefit amounts for homeowners and renters.
• Adds New Jersey Stay NJ senior property tax reimbursement program for eligible seniors aged 65+.
• Updated Arizona 2025 standard deductions ($15,750 single/$31,500 joint/$23,625 HOH).
• Added 2025 references to Arizona income tax parameters.
• Added comprehensive 2025 integration tests for Arizona income tax model.
• Comprehensive Kansas 2025 income tax integration tests.
• Montana Temporary Assistance for Needy Families (TANF).
• Create Oregon dependent exemption credit reform to separate dependent exemptions with configurable age limits and universal mode.
• Add 2025 CTC values from official NM PIT Packet Table 4
• Add 2025 PIT Packet references to all NM income tax parameters
• Update armed forces retirement exemption to reflect HB-0252 making it permanent
• Adds 2025 references with page numbers to all Maryland income tax parameters.
• Iowa Family Investment Program (FIP), the state's TANF cash assistance program.
• Implement Utah HB 210 Substitute 2 marriage tax credit (Section 59-10-1049)
• Add tax_unit_is_required_to_file variable for rules-based filing requirement.
• Add eligible_for_refundable_credits variable for EITC/CTC eligibility check.
• Add would_file_if_eligible_for_refundable_credit propensity variable.
• Add would_file_taxes_voluntarily propensity variable for voluntary filers.
• Add liquid asset input variables (bank_account_assets, stock_assets, bond_assets), ssi_countable_resources, and spm_unit_cash_assets aggregation
• Add takes_up_ssi_if_eligible variable for SSI takeup modeling
• Section 1931 deprivation requirement parameter for non-expansion states
• is_single_parent_household variable for Medicaid deprivation rules
• Head Start and Early Head Start takeup variables
• SSI resource test now uses actual policy logic in individual sim
• Arizona Cash Assistance (TANF) program.
• is_qualifying_child_dependent variable for age-based qualifying child test
• is_qualifying_relative_dependent variable for income-based qualifying relative test
• dependent_gross_income variable for calculating dependent gross income
• Add NY S.9077 Empire State Child Credit ITIN expansion reform allowing children with ITINs to qualify starting 2027.
• Update South Carolina income tax parameters for 2025, including reduced top rate (6.0%) and adjusted brackets.
• Implement Maryland Temporary Cash Assistance (TCA) program.
• Add 2025 references to all New York State and NYC income tax parameters.
• Update geothermal energy system credit cap to $10,000 for systems placed in service on/after July 1, 2025.
• Add 2025 NY income tax integration tests.
• Backdate Texas TANF program.
• NY TANF pre-October 2022 gross income test and immigration eligibility check.
• Oregon Healthier Oregon program providing Medicaid-equivalent coverage for undocumented immigrants.
• Add comprehensive 2025 test cases for Oklahoma income tax (103 tests).
• Backdating Maine TANF parameters.
• Add Alabama Family Assistance (TANF) program.
• Vermont TANF (Reach Up) program
• South Carolina TANF (Temporary Assistance for Needy Families) program
• Tests for TAXSIM output variables to achieve 100% coverage.
• Tests for tax_unit_is_filer variable covering filing requirement logic.
• Add 2018 CHIP FCEP pregnant income limits from MACPAC MACStats December 2018 Data Book.
• Added income_tax_positive variable for CBO-consistent calibration
• Add Virginia HB979 income tax reform with new 8% and 10% brackets for high earners.
• Backdate New Hampshire interest and dividends tax parameters to 2020.

Changed

• Update Texas CCS BCY25/BCY26 payment rates, copay formula, and vectorize payment lookup.
• Migrated from changelog_entry.yaml to towncrier fragments to eliminate merge conflicts.
• Add pragma no cover to truly untestable code (microsim branches, behavioral responses, TAXSIM compatibility).
• Refactored SNAP ABAWD work requirements to absorb California pre-HR1 delay logic, eliminating duplicate CA variable.
• Updated federal SNAP ABAWD parameter effective dates to 2025-07-04 per Public Law 119-21 enactment date.
• Backdated ABAWD age exemption parameters to 1997-03-01 (PRWORA effective date) and added FRA 2023 phase-in history (50→51→53→55).
• Removed blanket HI/AK ABAWD exemption from formula; both states are implementing ABAWD. Preferential waiver authority documented in parameter file.
• Updated state CTCs list to include Georgia CTC, Maine Dependent Exemption Credit, and corrected Massachusetts credit reference.
• Updated state EITCs list to separate Maryland and Virginia into refundable and non-refundable components.
• Wire up all 39 state TANF programs, add takeup support, and remove tanf_reported short-circuit.
• Update California income tax parameters for 2025.
• Update Wisconsin 2025 income tax brackets (Act 15 expanded 4.4% bracket with inflation adjustment), standard deduction, and add 2025 references to all WI income tax parameters.
• Update DC 2025 tax parameters for Property Tax Credit ($1,425 max, $66,000/$90,000 AGI limits), KCCATC max ($1,200), and KCCATC income limits ($180,100/$90,000), and add 2025 D-40 Booklet references to all DC income tax parameters.
• Update Ohio income tax model for tax year 2025 with new brackets, exemptions, credits, and $750k/$500k personal exemption phase-out per HB 96.
• Add 2025 rate of 0 for repealed NH Interest and Dividends tax, add TIR 2025-001 repeal reference to remaining parameter files, fix unit metadata on age parameters, and update broken statute URLs to gc.nh.gov.
• Updated Oregon 2025 income tax parameters (tax brackets, standard deduction, exemption credit, federal tax subtraction caps, CTC/Kids Credit, kicker rate) and added 2025 references to all parameters.
• Updates New Jersey income tax parameters with 2025 references including tax brackets, exemptions, deductions, and credits.
• {'description': 'Updates Idaho income tax parameters with 2025 references per HB 40.\nImplements military retirement full exemption for 2025 (no age requirement).\nAdds comprehensive 2025 test coverage for tax calculations, grocery credit, and CTC.\n', 'title': 'Update Idaho individual income tax for 2025'}
• Updated Arizona charitable contribution credit with 2025 references.
• Updated Arizona capital gains subtraction rate with 2025 references.
• Updated Arizona family tax credit, dependent credit, and exemption parameters with 2025 values.
• Updated Kansas disabled veteran exemption from $2,250 to $2,320 for 2025+.
• Added 2025 Form K-40 references to all Kansas income tax parameters.
• Kansas food sales tax credit removed from nonrefundable credits list for 2025+ (credit eliminated).
• Update Iowa income tax to flat 3.8% rate for 2025 per SF 2442
• Update Iowa alternate tax rate to 4.3% for 2025
• Update Washington capital gains tax with 2025 tiered rates (7% up to $1M, 9.9% above $1M per ESSB 5813), inflation-adjusted deductions, and Working Families Tax Credit amounts.
• Update North Dakota income tax parameters for 2025 with new bracket thresholds, marriage penalty credit values, and form references.
• Add 2025 references with page numbers to Pennsylvania income tax parameters
• Update Massachusetts income tax parameters for 2025, including surtax threshold ($1,083,150), Senior Circuit Breaker credit max ($2,820), income limits, and property value limit ($1,298,000).
• Update Arkansas income tax parameters for 2025 including tax rate brackets, reduction schedule, standard deductions, low income tax tables, and additional tax credit for qualified individuals.
• Add 2025 form references to North Carolina income tax parameters confirming unchanged values for standard deduction, child deduction, and other provisions.
• Update Maine income tax parameters for 2025 including bracket thresholds, personal exemption, deduction and exemption phaseout thresholds, itemized deduction cap, pension exclusion cap, and add 2025 references.
• Update Nebraska income tax parameters for 2025 with new bracket thresholds, standard deduction amounts, exemption credit, and form references.
• Add 2025 Delaware income tax form references to parameter files.
• Update West Virginia income tax rates for 2025 per SB 2033.
• Update Indiana county income tax rates with 2022-2025 data from official DOR publications, fix rate errors for Allen and Dearborn counties, fix Bartholomew County parameter key typo, and update references to 2025 IT-40 and legal code.
• Update Montana income tax parameters for 2025, including bracket thresholds, capital gains thresholds, old age subtraction inflation adjustment, 529 tuition subtraction cap increase, and references.
• Update Louisiana income tax parameter references from House Bill 10 to enacted legal code and add 2025 IT-540 form references.
• Update Colorado Child Tax Credit income thresholds for 2025 (single $26K/$51K/$77K, joint $36K/$61K/$87K).
• Update Colorado CollegeInvest contribution subtraction limits for 2025 (single $25,400, joint $38,100).
• Update Colorado ABLE contribution subtraction caps for 2025 (single $25,400, joint $38,100).
• Fix Colorado Care Worker Tax Credit start date from 2026 to 2025 per C.R.S. 39-22-566.
• Fix typo in Colorado CTC head of household rate threshold date (2015 to 2022).
• Update Mississippi income tax parameters with 2025 references and replace bill references with legal code citations.
• Update CBO baseline projections to February 2026 (Budget and Economic Outlook 2026 to 2036), extending all calibration targets and CPI parameters through 2036.
• Update CPI-U, C-CPI-U, and CPI-W projections for 2026+ based on CBO September 2025 interim inflation update
• Add 2025 Vermont income tax values, renter credit income limits, and form references to parameter files.
• Update Kentucky income tax model for 2025, including standard deduction ($3,270), tax rate (4%), and all tax credits with official 2025 references.
• DC EITC match rate updated to 100% for 2025 per Act 26-214.
• Refactor tax_unit_is_filer to use three-part filing logic with propensity variables.
• SSI resource test now uses actual imputed assets instead of random pass rate
• SSI benefit now applies takeup in microsimulation
• Moved all stochastic randomness to data package for deterministic country package
• is_parent_for_medicaid_nfc now checks Section 1931 deprivation requirements
• Head Start and Early Head Start benefits now multiply by takeup
• WIC would_claim_wic and is_wic_at_nutritional_risk default to True (resolved in data package)
• Update Alabama 2025 Income tax.
• is_child_dependent now includes qualifying child, qualifying relative, and disability pathways
• Head of household eligibility now correctly includes qualifying relatives (fixes issue 6994)
• Add historical data for Massachusetts TAFDC parameters
• Backdate DC TANF, GAC, and POWER parameters to program establishment dates.
• {'description': 'Updates Georgia income tax parameters for 2025 tax year based on the IT-511 Instructions Booklet:\n- Corrects 2025 tax rate to 5.19% (from incorrectly projected 5.29%)\n- Adds 2025 IT-511 references to all income tax parameters\n- Verifies CDCC credit rate at 50% of federal credit for 2025\n- Confirms standard deductions, dependent exemption, retirement exclusions, military retirement exclusions, and itemizer credit values\n', 'title': 'Update Georgia 2025 individual income tax model'}
• Disable Montana _indiv computation path for 2024+ when married filing separately on same return is no longer allowed.
• {'title': 'Update Hawaii income tax parameters with 2025 references'}
• NY TANF parameters backfilled to 1998 with October 2022 reform rules per 22-ADM-11.
• NY TANF earned income deduction calculation order changes by reform date.
• Update Colorado income tax parameters for tax year 2025.
• Update Oklahoma income tax parameters for 2025 with current form references.
• Increase pension subtraction limit from $10,000 to $20,000 for 2024+ per HB 2020.
• Enhance documentation for Oklahoma income tax variables with calculation examples and regulatory references.
• Add 2025 references to all Missouri income tax parameters.
• Add 2025 value for mo_max_social_security_benefit ($48,216).
• Add 2025 test cases for Missouri income tax and capital gains subtraction.
• Update Illinois TANF parameter historical dates to reflect actual policy enactment dates.
• Pin black==26.1.0 in dev dependencies and update CI and Makefile to use uv for consistent formatting.
• Update Michigan 2025 Individual Income Tax Model parameters
• Update Virginia 2025 income tax parameters with 2025 Form 760 references
• Add rebate values for 2024 ($200/$400) and 2025 ($0)
• Add 2025 tests for standard deduction, EITC, military benefit subtraction, age deduction, rebate, and exemptions
• Updated uv.lock dependencies.

Fixed

• Montana CTC now requires federal CTC eligibility per HB 268 Section 1(1).
• Fixed parameter metadata typos in Montana CTC income limit files.
• Split baseline (excl states) CI batch into memory-aware sub-batches to prevent OOM kills in NonStructural-Other job.
• Fix NY supplemental tax for filers with AGI above $25 million in 2022+.
• Fix ACTC earned income to subtract half of SE tax for self-employed filers per IRC 24(d)(1)(B)(i) and 32(c)(2)(A)(ii).
• Remove duplicate pr_gross_income.py that caused a VariableNameConflictError for pr_gross_income_person.
• Implement NJ same-category loss rule (N.J.S. 54A:5-1) for gross income calculation. Losses in any income category (capital gains, S-corp/partnership, rental, self-employment) are now disregarded and cannot offset income from other categories.
• Fix WA Working Families Tax Credit phaseout to phase to $50 minimum instead of zero per RCW 82.08.0206(3)(f).
• Fix Stay NJ benefit formula order of operations and add Senior Freeze offset per P.L. 2024 c.88.
• Fix circular dependency in NY A06774 Enhanced CDCC reform by using cdcc_potential instead of cdcc, which avoids the income_tax_before_credits dependency cycle.
• Cap DC self-employment loss addition at the amount actually deducted in federal AGI via loss_ald.
• Hawaii child and dependent care credit (hi_cdcc) no longer goes negative when spouse has negative self-employment income.
• Cap all state TANF benefit formulas to prevent negative countable income from inflating benefits above the payment standard. Fixes NC household size .sum() bug and adds min_() caps to 38 state programs (AL, AK, AR, AZ, CA, CO, CT, DC, FL, HI, IA, IL, IN, KS, LA, MA, MD, MI, MN, MO, MS, MT, NC, ND, NE, NH, NJ, NM, NV, NY, OH, OK, OR, PA, RI, SC, SD, TX, UT, VT, WV, WY). Previously, negative countable income could produce benefits exceeding $1M per household, inflating total TANF microsimulation from $9B target to $17.9T.
• Cap all state TANF benefit formulas to prevent negative countable income from inflating benefits above the payment standard. Fixes NC household size .sum() bug and adds min_() caps to 38 state programs (AL, AK, AR, AZ, CA, CO, CT, DC, FL, HI, IA, IL, IN, KS, LA, MA, MD, MI, MN, MO, MS, MT, NC, ND, NE, NH, NJ, NM, NV, NY, OH, OK, OR, PA, RI, SC, SD, TX, UT, VT, WV, WY). Previously, negative countable income could produce benefits exceeding $1M per household, inflating total TANF microsimulation from $9B target to $17.9T.
• Eliminate Montana federal income tax deduction for 2024+, per Senate Bill 399.
• Missouri Social Security deduction now correctly requires age 62+ (SSDI has no age limit per MO Form MO-A Section C).
• Fix Arkansas income tax credits to use net taxable income (AGI) when low income tax table applies.
• Fix MN CTC eligible child check to require dependent status.
• Split CI state baseline tests into 3 sequential batches to fix timeout and memory issues.
• Move NY baseline tests back into the states job as its own batch.
• Fix Maryland CDCC to use the federal credit allowed (cdcc) instead of the potential credit (cdcc_potential).
• Fixed Oregon federal tax subtraction cap rounding intervals for married filing separately (100 to 25, matching half of other filing statuses' interval of 50).
• Removed incorrect OR-40 page 20 references from Oregon retirement income credit parameters (page 20 contains kicker worksheet, not retirement income credit; OR-17 references remain as authoritative source).
• Fix Maryland Child Tax Credit AGI eligibility boundary to include filers with exactly $24,000 AGI per Worksheet 21C.
• Fix ga_exemptions formula in repeal_state_dependent_exemptions reform to use correct parameter path.
• Fix ks_exemptions in repeal_state_dependent_exemptions reform to handle 2024+ by_filing_status branch.
• Michigan surtax reform now activates correctly when in_effect parameter is toggled in the app.
• Fix student loan interest deduction eligibility (IRC § 221) to remove incorrect AOC eligibility requirement. The previous implementation required is_eligible_for_american_opportunity_credit to be true, but this is not a legal requirement. While § 221(d)(3) references § 25A(b)(3) for the definition of "eligible student", this refers to the student's status when the loan was originally taken out, not current-year AOC eligibility.
• Remove taxable_social_security from NJ subtractions to fix double exclusion bug. Social Security was already excluded from NJ gross income.
• Fix Louisiana disability income exemption cap incorrectly set to $12,000 for 2025 (actual value remains $6,000 per RS 47:44.1(B)).
• Fix RI high earner tax and social security exemption reform exports to match standard pattern
• Fixed incorrect label for ca_ala_general_assistance_countable_income_person variable.
• Fix NY ESCC post-2024 to allow ITIN holders in baseline (revert S.9077 reform).
• Missouri income tax now correctly allocates above-the-line deductions proportionally by gross income, ensuring capital loss deductions are not lost when one spouse has no income.
• Implement NJ same category rule - net losses in any income category (capital gains, S-corp, partnership, rental, business) are now disregarded and cannot offset income from other categories.
• CT Social Security benefit adjustment now uses actual federal taxable Social Security amount instead of 85% of gross Social Security.
• Backdate Oklahoma TANF parameters to correct effective dates.
• Backdate Wisconsin Works parameters to correct effective dates.
• Backdate Ohio Works First parameters to correct effective dates and add COLA multiplier for dynamic payment standards.
• Corrected 2020 surviving spouse standard deduction from $24,400 to $24,800 to match joint filers per 26 USC 63(c)(2)(A).
• Mississippi income tax now correctly uses loss-limited capital gains (federal $3K limit) instead of unlimited raw capital gains.
• Arizona long-term capital gains subtraction now correctly returns zero when there is a net capital loss, rather than using raw long-term capital gains.
• Fix Rhode Island retirement income subtraction to apply the cap per person instead of per tax unit.
• Medicaid category assignment now correctly evaluates mandatory groups (parent, pregnant, SSI) before optional expansion groups, per federal eligibility rules.

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