Add Massachusetts TAFDC noncountable income variable

changelog.d/fix-ma-tafdc-noncountable-income.added.md

@@ -0,0 +1 @@
+Implement Massachusetts TAFDC noncountable income per 106 CMR 704.250, including conditional exclusions for SSI recipients (A), dependent child earned income (U), and lump sum income cap (B), wired into countable income calculations.

policyengine_us/parameters/gov/states/ma/dta/tcap/tafdc/income/noncountable/child_earned_income/age_threshold.yaml

@@ -0,0 +1,10 @@
+description: Massachusetts sets this age threshold for unconditional dependent child earned income exclusion under the Transitional Aid to Families with Dependent Children program.
+metadata:
+  unit: year
+  period: year
+  label: Massachusetts TAFDC child earned income exclusion age threshold
+  reference:
+    - title: 106 CMR 704.250(U) - Earned Income of Dependent Children
+      href: https://www.law.cornell.edu/regulations/massachusetts/106-CMR-704-250
+values:
+  0001-01-01: 16

policyengine_us/parameters/gov/states/ma/dta/tcap/tafdc/income/noncountable/lump_sum/cap.yaml

@@ -0,0 +1,10 @@
+description: Massachusetts sets the maximum noncountable lump sum income to this amount under the Transitional Aid to Families with Dependent Children program.
+metadata:
+  unit: currency-USD
+  period: month
+  label: Massachusetts TAFDC lump sum income exclusion cap
+  reference:
+    - title: 106 CMR 704.250(B) - Lump Sum Income Exclusion
+      href: https://www.law.cornell.edu/regulations/massachusetts/106-CMR-704-250
+values:
+  0001-01-01: 600

policyengine_us/parameters/gov/states/ma/dta/tcap/tafdc/income/noncountable/sources.yaml

@@ -0,0 +1,22 @@
+description: Massachusetts excludes these income sources from countable income under the Transitional Aid to Families with Dependent Children program.
+metadata:
+  type: list
+  period: month
+  label: Massachusetts TAFDC noncountable income sources
+  reference:
+    - title: 106 CMR 704.250 - Noncountable Income Sources
+      href: https://www.law.cornell.edu/regulations/massachusetts/106-CMR-704-250
+values:
+  0001-01-01:
+    # (A)(2) State supplement program benefits
+    - ma_state_supplement
+    # (C) SNAP benefits
+    - snap
+    # (D)+(F) School lunch subsidies
+    - spm_unit_school_lunch_subsidy
+    # (J) Financial aid (Pell Grants)
+    - spm_unit_pell_grant
+    # (S) Housing subsidies
+    - spm_unit_capped_housing_subsidy
+    # (BB) Home Energy Assistance Program
+    - ma_liheap

policyengine_us/reforms/congress/golden/fisc_act.py

@@ -31,7 +31,6 @@ class family_income_supplement_credit(Variable):
         reference = "https://golden.house.gov/sites/evo-subsites/golden.house.gov/files/evo-media-document/GoldenFISC.pdf"
 
         def formula(tax_unit, period, parameters):
-
             p = parameters(
                 period
             ).gov.contrib.congress.golden.fisc_act.family_income_supplement

policyengine_us/reforms/congress/romney/family_security_act_2024/eitc/family_security_act_2024_eitc.py

@@ -3,7 +3,6 @@
 
 
 def create_family_security_act_2024_eitc() -> Reform:
-
     class eitc_maximum(Variable):
         value_type = float
         entity = TaxUnit

policyengine_us/reforms/ctc/ctc_per_child_phase_in.py

@@ -13,7 +13,6 @@ class ctc_phase_in_relevant_earnings(Variable):
         reference = "https://www.law.cornell.edu/uscode/text/26/24#d"
 
         def formula(tax_unit, period, parameters):
-
             ctc = parameters(period).gov.irs.credits.ctc
 
             earnings = tax_unit("tax_unit_earned_income", period)

policyengine_us/reforms/states/de/dependent_credit/de_dependent_credit_reform.py

@@ -71,7 +71,6 @@ class de_dependent_credit(Variable):
         defined_for = StateCode.DE
 
         def formula(tax_unit, period, parameters):
-
             maximum = tax_unit("de_dependent_credit_maximum", period)
             phaseout = tax_unit("de_dependent_credit_phaseout", period)
 

policyengine_us/reforms/states/ny/wftc/ny_working_families_tax_credit.py

@@ -468,7 +468,6 @@ class ny_exemptions(Variable):
         defined_for = StateCode.NY
 
         def formula(tax_unit, period, parameters):
-
             count_dependents = add(tax_unit, period, ["ny_exemptions_dependent"])
             dependent_exemption = parameters(
                 period

policyengine_us/reforms/states/ri/exemption/ri_exemption_reform.py

@@ -68,7 +68,6 @@ class ri_dependent_exemption(Variable):
         defined_for = StateCode.RI
 
         def formula(tax_unit, period, parameters):
-
             maximum = tax_unit("ri_dependent_exemption_maximum", period)
             phaseout = tax_unit("ri_dependent_exemption_phaseout", period)
 

policyengine_us/reforms/states/va/dependent_exemption/va_dependent_exemption_reform.py

@@ -68,7 +68,6 @@ class va_dependent_exemption(Variable):
         defined_for = StateCode.VA
 
         def formula(tax_unit, period, parameters):
-
             maximum = tax_unit("va_dependent_exemption_maximum", period)
             phaseout = tax_unit("va_dependent_exemption_phaseout", period)
 

policyengine_us/tests/policy/baseline/gov/states/ma/dta/tcap/tafdc/income/exclusions/ma_tafdc_dependent_child_earned_income_exclusion.yaml

@@ -0,0 +1,143 @@
+- name: Child under 16 has earned income excluded
+  period: 2024-01
+  absolute_error_margin: 0.01
+  input:
+    people:
+      parent:
+        age: 35
+        employment_income_before_lsr: 0
+        is_tax_unit_dependent: false
+      child1:
+        age: 14
+        employment_income_before_lsr: 6_000  # YEAR -> 500/mo
+        is_tax_unit_dependent: true
+    spm_units:
+      spm_unit:
+        members: [parent, child1]
+    tax_units:
+      tax_unit:
+        members: [parent, child1]
+    households:
+      household:
+        members: [parent, child1]
+        state_code: MA
+  output:
+    ma_tafdc_dependent_child_earned_income_exclusion:
+      - 0  # parent: not a dependent child
+      - 500  # child1: under 16, full exclusion
+
+- name: Child 16+ full-time student has earned income excluded
+  period: 2024-01
+  absolute_error_margin: 0.01
+  input:
+    people:
+      parent:
+        age: 40
+        employment_income_before_lsr: 0
+        is_tax_unit_dependent: false
+      child1:
+        age: 17
+        is_full_time_student: true
+        employment_income_before_lsr: 6_000  # YEAR -> 500/mo
+        is_tax_unit_dependent: true
+    spm_units:
+      spm_unit:
+        members: [parent, child1]
+    tax_units:
+      tax_unit:
+        members: [parent, child1]
+    households:
+      household:
+        members: [parent, child1]
+        state_code: MA
+  output:
+    ma_tafdc_dependent_child_earned_income_exclusion:
+      - 0  # parent
+      - 500  # child1: 16+ student, excluded
+
+- name: Child 16+ non-student does NOT have earned income excluded
+  period: 2024-01
+  absolute_error_margin: 0.01
+  input:
+    people:
+      parent:
+        age: 40
+        employment_income_before_lsr: 0
+        is_tax_unit_dependent: false
+      child1:
+        age: 17
+        is_full_time_student: false
+        employment_income_before_lsr: 6_000  # YEAR -> 500/mo
+        is_tax_unit_dependent: true
+    spm_units:
+      spm_unit:
+        members: [parent, child1]
+    tax_units:
+      tax_unit:
+        members: [parent, child1]
+    households:
+      household:
+        members: [parent, child1]
+        state_code: MA
+  output:
+    ma_tafdc_dependent_child_earned_income_exclusion:
+      - 0  # parent
+      - 0  # child1: 16+ non-student, NOT excluded
+
+- name: Child exactly age 16, not a student, no exclusion.
+  period: 2024-01
+  absolute_error_margin: 0.01
+  input:
+    people:
+      parent:
+        age: 40
+        employment_income_before_lsr: 0
+        is_tax_unit_dependent: false
+      child1:
+        age: 16
+        is_full_time_student: false
+        employment_income_before_lsr: 6_000  # YEAR -> 500/mo
+        is_tax_unit_dependent: true
+    spm_units:
+      spm_unit:
+        members: [parent, child1]
+    tax_units:
+      tax_unit:
+        members: [parent, child1]
+    households:
+      household:
+        members: [parent, child1]
+        state_code: MA
+  output:
+    ma_tafdc_dependent_child_earned_income_exclusion:
+      - 0  # parent
+      - 0  # child1: age 16, NOT under 16, not a student -> no exclusion
+
+- name: Child exactly age 16, full-time student, gets exclusion.
+  period: 2024-01
+  absolute_error_margin: 0.01
+  input:
+    people:
+      parent:
+        age: 40
+        employment_income_before_lsr: 0
+        is_tax_unit_dependent: false
+      child1:
+        age: 16
+        is_full_time_student: true
+        employment_income_before_lsr: 6_000  # YEAR -> 500/mo
+        is_tax_unit_dependent: true
+    spm_units:
+      spm_unit:
+        members: [parent, child1]
+    tax_units:
+      tax_unit:
+        members: [parent, child1]
+    households:
+      household:
+        members: [parent, child1]
+        state_code: MA
+  output:
+    ma_tafdc_dependent_child_earned_income_exclusion:
+      - 0  # parent
+      - 500  # child1: age 16, full-time student -> full exclusion

policyengine_us/tests/policy/baseline/gov/states/ma/dta/tcap/tafdc/income/exclusions/ma_tafdc_lump_sum_income_exclusion.yaml

@@ -0,0 +1,80 @@
+- name: Lump sum under cap is fully excluded
+  period: 2024-01
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        ma_tafdc_lump_sum_income: 400
+    spm_units:
+      spm_unit:
+        members: [person1]
+    tax_units:
+      tax_unit:
+        members: [person1]
+    households:
+      household:
+        members: [person1]
+        state_code: MA
+  output:
+    ma_tafdc_lump_sum_income_exclusion: 400
+
+- name: Lump sum at cap is fully excluded
+  period: 2024-01
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        ma_tafdc_lump_sum_income: 600
+    spm_units:
+      spm_unit:
+        members: [person1]
+    tax_units:
+      tax_unit:
+        members: [person1]
+    households:
+      household:
+        members: [person1]
+        state_code: MA
+  output:
+    ma_tafdc_lump_sum_income_exclusion: 600
+
+- name: Lump sum over cap is partially excluded
+  period: 2024-01
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        ma_tafdc_lump_sum_income: 1_000
+    spm_units:
+      spm_unit:
+        members: [person1]
+    tax_units:
+      tax_unit:
+        members: [person1]
+    households:
+      household:
+        members: [person1]
+        state_code: MA
+  output:
+    # Capped at $600
+    ma_tafdc_lump_sum_income_exclusion: 600
+
+- name: No lump sum income
+  period: 2024-01
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        ma_tafdc_lump_sum_income: 0
+    spm_units:
+      spm_unit:
+        members: [person1]
+    tax_units:
+      tax_unit:
+        members: [person1]
+    households:
+      household:
+        members: [person1]
+        state_code: MA
+  output:
+    ma_tafdc_lump_sum_income_exclusion: 0