New York WFTC debug

changelog_entry.yaml

@@ -0,0 +1,4 @@
+- bump: patch
+  changes:
+    fixed:
+    - NYWFTC EITC older children eligibility.

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

@@ -239,18 +239,22 @@ def formula(person, period, parameters):
             is_dependent = person("is_tax_unit_dependent", period)
             age = person("age", period)
             p_irs = parameters(period).gov.irs.dependent.ineligible_age
-            student = person("is_full_time_student", period)
-            student_age_eligible = age < p_irs.student
             p_ref = parameters(period).gov.contrib.states.ny.wftc
-            older_student_age_eligible = p_ref.child_age_threshold < age
-            age_eligible = student_age_eligible & older_student_age_eligible
-            return is_dependent & student & age_eligible
+            wftc_older_age_eiligble = age > p_ref.child_age_threshold
+            non_student_age_eligible = wftc_older_age_eiligble & (
+                age < p_irs.non_student
+            )
+            student = person("is_full_time_student", period)
+            student_age_eligible = (
+                (age < p_irs.student) & student & wftc_older_age_eiligble
+            )
+            age_eligible = non_student_age_eligible | student_age_eligible
+            return is_dependent & age_eligible
 
     class eitc_older_children_count(Variable):
         value_type = int
         entity = TaxUnit
         label = "EITC-qualifying younger children"
-        unit = USD
         documentation = "Number of children qualifying as children for the EITC, excluding dependents over 18."
         definition_period = YEAR
 

policyengine_us/tests/policy/contrib/states/ny/ny_working_families_tax_credit.yaml

@@ -264,3 +264,66 @@
     ny_eitc: 758.8
     ny_ctc: 0
     ny_exemptions: 0
+
+- name: 2025 test with two dependents, one older child and one younger - baseline
+  period: 2025
+  absolute_error_margin: 1
+  input:
+    people: 
+      person1:
+        age: 40
+        employment_income: 48_500
+      person2:
+        age: 40
+      person3:
+        age: 18
+      person4: 
+        age: 10
+    tax_units:
+      tax_unit:
+        members: [person1, person2, person3, person4]
+    households:
+      household:
+        members: [person1, person2, person3, person4]
+        state_code: NY
+  output:
+    eitc: 3_355
+    eitc_child_count: 2
+    eitc_maximum: 7_152
+    ny_eitc: 1_006.46
+
+
+- name: 2025 test with two dependents, one older child and one younger 
+  period: 2025
+  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: 48_500
+      person2:
+        age: 40
+      person3:
+        age: 18
+      person4:
+        age: 10
+    tax_units:
+      tax_unit:
+        members: [person1, person2, person3, person4]
+    households:
+      household:
+        members: [person1, person2, person3, person4]
+        state_code: NY
+  output:
+    # ny_eitc: 1_000
+    eitc_older_children_count: 1
+    eitc_younger_children_count: 1
+    is_older_child_dependent: [false, false, true, false]
+    eitc: 3_355
+    eitc_older_maximum: 7_152
+    older_eitc: 3_355
+    younger_eitc: 0
+    ny_eitc: 1_006.46
+    ny_working_families_tax_credit: 550