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Update PolicyEngine US to 1.637.1#3443

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auto/update-policyengine-us-1.637.1
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Update PolicyEngine US to 1.637.1#3443
policyengine[bot] wants to merge 1 commit intomasterfrom
auto/update-policyengine-us-1.637.1

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@policyengine policyengine bot commented Apr 17, 2026

Summary

Update PolicyEngine US from 1.634.9 to 1.637.1.

What changed (1.634.9 -> 1.637.1)

Added

  • 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

  • Update LIHEAP benefit amounts for DC, MA, and IL to FY2026, and IL to FY2025.

Fixed

  • 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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