Update PolicyEngine US to 1.638.1

[policyengine]

Summary

Update PolicyEngine US from 1.634.9 to 1.638.1.

What changed (1.634.9 -> 1.638.1)

Added

• Add US government bond interest exemption for OK, OR, PA, RI, SC, UT, VA, WI, and WV.
• 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

• Fix Arkansas inflation relief credit to only apply to the head and spouse, not dependents.
• Correct the HCE overtime salary threshold effective dates: $107,432 took effect 2020-01-01 (per 2019 DOL final rule, 84 FR 51230), not 2010-01-01; $132,964 took effect 2024-07-01, not 2024-01-01. Remove the $134,004 entry for 2016 — the 2016 rule was enjoined before it took effect.
• Fix Indiana EITC eligibility to only use the spouse's age when filing jointly.
• Correct the benefit-level breakdown for the Massachusetts LIHEAP subsidized housing payment parameter to range(0,7), matching sibling files and the file's 0-6 value entries.
• Fix Puerto Rico EITC phase-out to cover all filing statuses, not only SINGLE and JOINT.
• Correct salary basis threshold effective dates: $684 took effect 2020-01-01 (per 2019 DOL rule), $844 took effect 2024-07-01; remove the enjoined 2016 $913 entry.
• Apply the IRC § 221(b)(1) student loan interest deduction cap at the tax-unit level rather than per spouse.
• Fill in the 2020 AMT exemption separate_limit value ($745,200 = phase-out start $518,400 + 4 x exemption $56,700), resolving the inherited-from-2019 TODO.
• Correct 2020 non-itemizer charitable contribution caps: CARES Act $300 for all filing statuses except MFS ($150).
• Record explicit refundable CTC individual_max values for 2025 and 2026 ($1,700 per IRS Rev. Proc. 24-40 and 25-32).
• Correct the 2021 MFS 37% tax bracket threshold from $329,850 (a copy-paste from the 2021 JOINT bracket 4 threshold) to $314,150 per IRS Rev. Proc. 20-45.
• Add explicit 2025 student loan interest phase-out start thresholds per IRS Rev. Proc. 24-40 (JOINT: $170,000; SINGLE/HoH/Surviving: $85,000).
• 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.

---

Generated automatically by GitHub Actions