New York exemptions child definition

PolicyEngine · Dec 17, 2024 · b504dee · b504dee
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diff --git a/changelog_entry.yaml b/changelog_entry.yaml
@@ -2,3 +2,4 @@
   changes:
     fixed:
     - New York Working Families Tax Credit parameter structure.
+    - New York exemptions child definition.
diff --git a/docs/usage/structural_reform_dating.ipynb b/docs/usage/structural_reform_dating.ipynb
@@ -38,30 +38,33 @@
     "from policyengine_us import Microsimulation\n",
     "from policyengine_core.reforms import Reform\n",
     "\n",
-    "reform_1 = Reform.from_dict({\n",
-    "  \"gov.contrib.salt_phase_out.in_effect\": {\n",
-    "    \"2024-01-01.2100-12-31\": True\n",
-    "  },\n",
-    "  \"gov.contrib.salt_phase_out.rate.joint[1].rate\": {\n",
-    "    \"2024-01-01.2100-12-31\": 0.001\n",
-    "  },\n",
-    "  \"gov.contrib.salt_phase_out.rate.joint[1].threshold\": {\n",
-    "    \"2024-01-01.2100-12-31\": 200000\n",
-    "  },\n",
-    "  \"gov.contrib.salt_phase_out.rate.other[1].rate\": {\n",
-    "    \"2024-01-01.2100-12-31\": 0.001\n",
-    "  },\n",
-    "  \"gov.contrib.salt_phase_out.rate.other[1].threshold\": {\n",
-    "    \"2024-01-01.2100-12-31\": 400000\n",
-    "  }\n",
-    "}, country_id=\"us\")\n",
+    "reform_1 = Reform.from_dict(\n",
+    "    {\n",
+    "        \"gov.contrib.salt_phase_out.in_effect\": {\n",
+    "            \"2024-01-01.2100-12-31\": True\n",
+    "        },\n",
+    "        \"gov.contrib.salt_phase_out.rate.joint[1].rate\": {\n",
+    "            \"2024-01-01.2100-12-31\": 0.001\n",
+    "        },\n",
+    "        \"gov.contrib.salt_phase_out.rate.joint[1].threshold\": {\n",
+    "            \"2024-01-01.2100-12-31\": 200000\n",
+    "        },\n",
+    "        \"gov.contrib.salt_phase_out.rate.other[1].rate\": {\n",
+    "            \"2024-01-01.2100-12-31\": 0.001\n",
+    "        },\n",
+    "        \"gov.contrib.salt_phase_out.rate.other[1].threshold\": {\n",
+    "            \"2024-01-01.2100-12-31\": 400000\n",
+    "        },\n",
+    "    },\n",
+    "    country_id=\"us\",\n",
+    ")\n",
     "\n",
     "\n",
     "baseline_sim_1 = Microsimulation()\n",
     "reformed_sim_1 = Microsimulation(reform=reform_1)\n",
     "baseline_salt_1 = baseline_sim_1.calculate(\"salt_deduction\", period=2026)\n",
     "reformed_salt_1 = reformed_sim_1.calculate(\"salt_deduction\", period=2026)\n",
-    "print(f\"Diff: {reformed_salt_1.sum() - baseline_salt_1.sum()}\")\n"
+    "print(f\"Diff: {reformed_salt_1.sum() - baseline_salt_1.sum()}\")"
    ]
   },
   {
@@ -95,23 +98,26 @@
     "from policyengine_us import Microsimulation\n",
     "from policyengine_core.reforms import Reform\n",
     "\n",
-    "reform_2 = Reform.from_dict({\n",
-    "  \"gov.contrib.salt_phase_out.in_effect\": {\n",
-    "    \"2026-01-01.2100-12-31\": True\n",
-    "  },\n",
-    "  \"gov.contrib.salt_phase_out.rate.joint[1].rate\": {\n",
-    "    \"2026-01-01.2100-12-31\": 0.001\n",
-    "  },\n",
-    "  \"gov.contrib.salt_phase_out.rate.joint[1].threshold\": {\n",
-    "    \"2026-01-01.2100-12-31\": 200000\n",
-    "  },\n",
-    "  \"gov.contrib.salt_phase_out.rate.other[1].rate\": {\n",
-    "    \"2026-01-01.2100-12-31\": 0.001\n",
-    "  },\n",
-    "  \"gov.contrib.salt_phase_out.rate.other[1].threshold\": {\n",
-    "    \"2026-01-01.2100-12-31\": 400000\n",
-    "  }\n",
-    "}, country_id=\"us\")\n",
+    "reform_2 = Reform.from_dict(\n",
+    "    {\n",
+    "        \"gov.contrib.salt_phase_out.in_effect\": {\n",
+    "            \"2026-01-01.2100-12-31\": True\n",
+    "        },\n",
+    "        \"gov.contrib.salt_phase_out.rate.joint[1].rate\": {\n",
+    "            \"2026-01-01.2100-12-31\": 0.001\n",
+    "        },\n",
+    "        \"gov.contrib.salt_phase_out.rate.joint[1].threshold\": {\n",
+    "            \"2026-01-01.2100-12-31\": 200000\n",
+    "        },\n",
+    "        \"gov.contrib.salt_phase_out.rate.other[1].rate\": {\n",
+    "            \"2026-01-01.2100-12-31\": 0.001\n",
+    "        },\n",
+    "        \"gov.contrib.salt_phase_out.rate.other[1].threshold\": {\n",
+    "            \"2026-01-01.2100-12-31\": 400000\n",
+    "        },\n",
+    "    },\n",
+    "    country_id=\"us\",\n",
+    ")\n",
     "\n",
     "\n",
     "baseline_sim_2 = Microsimulation(start_instant=\"2026-01-01\")\n",

diff --git a/...rameters/gov/states/ne/tax/income/agi/subtractions/military_retirement/age_threshold.yaml b/...rameters/gov/states/ne/tax/income/agi/subtractions/military_retirement/age_threshold.yaml
@@ -15,4 +15,4 @@ metadata:
     - title: 2023 Nebraska Individual Income Tax Booklet
       href: https://revenue.nebraska.gov/sites/revenue.nebraska.gov/files/doc/tax-forms/2023/incometax/f_1040n_booklet_2023_Final.pdf#page=19
     - title: Nebraska Revised Statute 77-2716 (15)(a)
-      href: https://nebraskalegislature.gov/laws/statutes.php?statute=77-2716
+      href: https://nebraskalegislature.gov/laws/statutes.php?statute=77-2716
diff --git a/policyengine_us/reforms/states/ny/wftc/ny_working_families_tax_credit.py b/policyengine_us/reforms/states/ny/wftc/ny_working_families_tax_credit.py
@@ -478,7 +478,7 @@ def formula(person, period, parameters):
                 child_dependent = person("is_child_dependent", period)
                 wftc_eligible_child = person("ny_wftc_eligible_child", period)
                 return child_dependent & ~wftc_eligible_child
-            return person("is_tax_unit_dependent", period)
+            return person("tax_unit_child_dependents", period)
 
     class ny_exemptions(Variable):
         value_type = float

diff --git a/...ngine_us/tests/policy/baseline/gov/states/ny/tax/income/taxable_income/ny_exemptions.yaml b/...ngine_us/tests/policy/baseline/gov/states/ny/tax/income/taxable_income/ny_exemptions.yaml
@@ -3,6 +3,6 @@
   absolute_error_margin: 0
   input:
     state_code: NY
-    tax_unit_count_dependents: 2
+    tax_unit_child_dependents: 2
   output:
     ny_exemptions: 2_000
diff --git a/policyengine_us/tests/policy/contrib/states/ny/ny_working_families_tax_credit.yaml b/policyengine_us/tests/policy/contrib/states/ny/ny_working_families_tax_credit.yaml
@@ -327,3 +327,30 @@
     younger_eitc: 0
     ny_eitc: 1_006.46
     ny_working_families_tax_credit: 550
+
+- name: 2026 test with two dependents, one older child and one younger 
+  period: 2026
+  absolute_error_margin: 1
+  reforms: policyengine_us.reforms.states.ny.wftc.ny_working_families_tax_credit.ny_working_families_tax_credit
+  input:
+    gov.contrib.states.ny.wftc.in_effect: true
+    people: 
+      person1:
+        age: 40
+        employment_income: 30_000
+      person2:
+        age: 40
+      person3:
+        age: 19
+        is_full_time_student: true
+      person4:
+        age: 10
+    tax_units:
+      tax_unit:
+        members: [person1, person2, person3, person4]
+    households:
+      household:
+        members: [person1, person2, person3, person4]
+        state_code: NY
+  output:
+    ny_exemptions: 1_000
diff --git a/policyengine_us/variables/gov/states/ny/tax/income/taxable_income/ny_exemptions.py b/policyengine_us/variables/gov/states/ny/tax/income/taxable_income/ny_exemptions.py
@@ -11,7 +11,7 @@ class ny_exemptions(Variable):
     defined_for = StateCode.NY
 
     def formula(tax_unit, period, parameters):
-        count_dependents = tax_unit("tax_unit_count_dependents", period)
+        count_dependents = tax_unit("tax_unit_child_dependents", period)
         dependent_exemption = parameters(
             period
         ).gov.states.ny.tax.income.exemptions.dependent