Adjust the Delaware elderly or disabled exclusion to represent the case where married couples file jointly

changelog_entry.yaml

@@ -0,0 +1,4 @@
+- bump: patch
+  changes:
+    fixed:
+    - Adjust the Delaware elderly or disabled exclusion to represent the case where married couples file jointly.

policyengine_us/tests/policy/baseline/gov/states/de/tax/income/de_agi.yaml → policyengine_us/tests/policy/baseline/gov/states/de/tax/income/de_agi_indiv.yaml

@@ -4,43 +4,43 @@
     people:
       person1:
         de_pre_exclusions_agi: 1_000
-        de_elderly_or_disabled_income_exclusion: 100
+        de_elderly_or_disabled_income_exclusion_indiv: 100
         is_tax_unit_dependent: false
         is_tax_unit_head: true
       person2:
         de_pre_exclusions_agi: 2_000
-        de_elderly_or_disabled_income_exclusion: 200
+        de_elderly_or_disabled_income_exclusion_indiv: 200
         is_tax_unit_dependent: false
         is_tax_unit_head: false
     households:
       household:
         members: [person1, person2]
         state_code: DE
   output:
-    de_agi: [900, 1_800]
+    de_agi_indiv: [900, 1_800]
 
 - name: Dependent AGI gets attributed to the head, AGI capped at 0
   period: 2022
   input:
     people:
       person1:
         de_pre_exclusions_agi: 1_000
-        de_elderly_or_disabled_income_exclusion: 100
+        de_elderly_or_disabled_income_exclusion_indiv: 100
         is_tax_unit_dependent: false
         is_tax_unit_head: true
       person2:
         de_pre_exclusions_agi: 100
-        de_elderly_or_disabled_income_exclusion: 200
+        de_elderly_or_disabled_income_exclusion_indiv: 200
         is_tax_unit_dependent: false
         is_tax_unit_head: false
       person3:
         de_pre_exclusions_agi: 500
-        de_elderly_or_disabled_income_exclusion: 200
+        de_elderly_or_disabled_income_exclusion_indiv: 200
         is_tax_unit_dependent: true
         is_tax_unit_head: false
     households:
       household:
         members: [person1, person2, person3]
         state_code: DE
   output:
-    de_agi: [1_200, 0, 0]
+    de_agi_indiv: [1_200, 0, 0]

policyengine_us/tests/policy/baseline/gov/states/de/tax/income/de_agi_joint.yaml

@@ -0,0 +1,46 @@
+- name: The head and spouse AGI gets split
+  period: 2022
+  input:
+    people:
+      person1:
+        de_pre_exclusions_agi: 1_000
+        de_elderly_or_disabled_income_exclusion_joint: 100
+        is_tax_unit_dependent: false
+        is_tax_unit_head: true
+      person2:
+        de_pre_exclusions_agi: 2_000
+        de_elderly_or_disabled_income_exclusion_joint: 200
+        is_tax_unit_dependent: false
+        is_tax_unit_head: false
+    households:
+      household:
+        members: [person1, person2]
+        state_code: DE
+  output:
+    de_agi_joint: [900, 1_800]
+
+- name: Dependent AGI gets attributed to the head, AGI capped at 0
+  period: 2022
+  input:
+    people:
+      person1:
+        de_pre_exclusions_agi: 1_000
+        de_elderly_or_disabled_income_exclusion_joint: 100
+        is_tax_unit_dependent: false
+        is_tax_unit_head: true
+      person2:
+        de_pre_exclusions_agi: 100
+        de_elderly_or_disabled_income_exclusion_joint: 200
+        is_tax_unit_dependent: false
+        is_tax_unit_head: false
+      person3:
+        de_pre_exclusions_agi: 500
+        de_elderly_or_disabled_income_exclusion_joint: 200
+        is_tax_unit_dependent: true
+        is_tax_unit_head: false
+    households:
+      household:
+        members: [person1, person2, person3]
+        state_code: DE
+  output:
+    de_agi_joint: [1_200, 0, 0]

policyengine_us/tests/policy/baseline/gov/states/de/tax/income/de_taxable_income_indv.yaml

@@ -2,7 +2,7 @@
   period: 2022
   input:
     state_code: DE
-    de_agi: 2_000
+    de_agi_indiv: 2_000
     de_deduction_indv: 500
   output:
     de_taxable_income_indv: 1_500
@@ -11,7 +11,7 @@
   period: 2022
   input:
     state_code: DE
-    de_agi: 300
+    de_agi_indiv: 300
     de_deduction_indv: 500
   output:
     de_taxable_income_indv: 0

policyengine_us/tests/policy/baseline/gov/states/de/tax/income/de_taxable_income_joint.yaml

@@ -2,7 +2,7 @@
   period: 2022
   input:
     state_code: DE
-    de_agi: 2_000
+    de_agi_joint: 2_000
     de_deduction_joint: 500
     is_tax_unit_head: true
   output:
@@ -12,7 +12,7 @@
   period: 2022
   input:
     state_code: DE
-    de_agi: 300
+    de_agi_joint: 300
     de_deduction_joint: 500
     is_tax_unit_head: true
   output:
@@ -25,11 +25,11 @@
       person1:
         is_tax_unit_head: true
         de_deduction_joint: 100
-        de_agi: 1_000
+        de_agi_joint: 1_000
       person2:
         is_tax_unit_head: false
         de_deduction_joint: 300
-        de_agi: 200
+        de_agi_joint: 200
     households:
       household:
         members: [person1, person2]

policyengine_us/tests/policy/baseline/gov/states/de/tax/income/deductions/itemized/de_itemized_deductions_indv.yaml

@@ -4,10 +4,10 @@
     people:
       person1:
         is_tax_unit_head: true
-        de_agi: 60_000
+        de_agi_indiv: 60_000
       person2:
         is_tax_unit_head: false
-        de_agi: 40_000
+        de_agi_indiv: 40_000
     tax_units:
       tax_unit:
         members: [person1, person2]
@@ -25,10 +25,10 @@
     people:
       person1:
         is_tax_unit_head: true
-        de_agi: 0
+        de_agi_indiv: 0
       person2:
         is_tax_unit_head: false
-        de_agi: 40_000
+        de_agi_indiv: 40_000
     tax_units:
       tax_unit:
         members: [person1, person2]
@@ -45,9 +45,9 @@
   input:
     people:
       person1:
-        de_agi: 1_000
+        de_agi_indiv: 1_000
       person2:
-        de_agi: 0
+        de_agi_indiv: 0
     tax_units:
       tax_unit:
         members: [person1, person2]

policyengine_us/tests/policy/baseline/gov/states/de/tax/income/integration.yaml

@@ -25,7 +25,7 @@
         members: [person1, person2]
         state_code: DE 
   output:
-    de_agi: [19_000, 26_000]
+    de_agi_indiv: [19_000, 26_000]
     de_standard_deduction_indv: [3_250, 3_250]
     de_itemized_deductions_indv: [0, 0]
     de_taxable_income_indv: [15_750, 22_750]
@@ -59,7 +59,7 @@
         members: [person1, person2]
         state_code: DE 
   output:
-    de_agi: [19_000, 26_000]
+    de_agi_indiv: [19_000, 26_000]
     #If filing a joint return, only one standard deduction is allowed.
     de_standard_deduction_joint: [6_500, 0]
     de_itemized_deductions_joint: [0, 0] 
@@ -89,7 +89,7 @@
         members: [person1, person2]
         state_code: DE
   output:
-    de_agi: [20_000, 25_000]
+    de_agi_indiv: [20_000, 25_000]
     de_standard_deduction_indv: [3_250, 3_250]
     de_itemized_deductions_indv: [0, 0] 
     de_taxable_income_indv: [16_750, 21_750] 
@@ -179,3 +179,50 @@
         state_fips: 10  # DE
   output:  # expected results from patched TAXSIM35 2024-03-23 version
     de_income_tax: 7361.32
+
+- name: Tax unit with taxsimid 2682 in h21.its.csv and h21.ots.csv
+  absolute_error_margin: 0.01
+  period: 2021
+  input:
+    people:
+      person1:
+        age: 64
+        employment_income: 1010
+        taxable_interest_income: 5505.0
+        short_term_capital_gains: 4505.0
+        rental_income: 3005.0
+        taxable_private_pension_income: 6000.0
+        social_security_retirement: 1500.0
+        rent: 15000
+        ssi: 0  # not in TAXSIM35
+        state_supplement: 0  # not in TAXSIM35
+        wic: 0  # not in TAXSIM35
+        ma_covid_19_essential_employee_premium_pay_program: 0  # not in TAXSIM35
+      person2:
+        age: 64
+        employment_income: 61010
+        taxable_interest_income: 5505.0
+        short_term_capital_gains: 4505.0
+        rental_income: 3005.0
+        taxable_private_pension_income: 6000.0
+        social_security_retirement: 1500.0
+        ssi: 0  # not in TAXSIM35
+        state_supplement: 0  # not in TAXSIM35
+        wic: 0  # not in TAXSIM35
+        ma_covid_19_essential_employee_premium_pay_program: 0  # not in TAXSIM35
+      person3:
+        age: 11
+    tax_units:
+      tax_unit:
+        members: [person1, person2, person3]
+        tax_unit_childcare_expenses: 2000
+    spm_units:
+      spm_unit:
+        members: [person1, person2, person3]
+        snap: 0  # not in TAXSIM35
+    households:
+      household:
+        members: [person1, person2, person3]
+        state_fips: 10  # DE
+  output:  # expected results from patched TAXSIM35 2024-04-04 version
+    de_income_tax: 2429.20

policyengine_us/tests/policy/baseline/gov/states/de/tax/income/subtractions/exclusions/de_elderly_or_disabled_income_exclusion_indiv.yaml

@@ -0,0 +1,57 @@
+- name: Eligible individual exclusion
+  period: 2023
+  input:
+    state_filing_status_if_married_filing_separately_on_same_return: SEPARATE
+    de_elderly_or_disabled_income_exclusion_eligible_person: true
+  output:
+    de_elderly_or_disabled_income_exclusion_indiv: 2_000
+
+- name: Ineligible individual exclusion
+  period: 2023
+  input:
+    state_filing_status_if_married_filing_separately_on_same_return: SEPARATE
+    de_elderly_or_disabled_income_exclusion_eligible_person: false
+  output:
+    de_elderly_or_disabled_income_exclusion_joint: 0
+
+- name: Joint filing status with two eligible people
+  period: 2023
+  input:
+    people:
+      person1:
+        is_tax_unit_head: true
+        de_elderly_or_disabled_income_exclusion_eligible_person: true
+      person2:
+        is_tax_unit_spouse: true
+        de_elderly_or_disabled_income_exclusion_eligible_person: true
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+        state_filing_status_if_married_filing_separately_on_same_return: SEPARATE
+    households:
+      household:
+        members: [person1, person2]
+        state_code: DE
+  output:
+    de_elderly_or_disabled_income_exclusion_joint: [2_000, 2_000]
+
+- name: When filing sepaartely, both spouse are considered separately
+  period: 2023
+  input:
+    people:
+      person1:
+        is_tax_unit_head: true
+        de_elderly_or_disabled_income_exclusion_eligible_person: true
+      person2:
+        is_tax_unit_spouse: true
+        de_elderly_or_disabled_income_exclusion_eligible_person: false
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+        filing_status: SEPARATE
+    households:
+      household:
+        members: [person1, person2]
+        state_code: DE
+  output:
+    de_elderly_or_disabled_income_exclusion_joint: [2_000, 0]

policyengine_us/tests/policy/baseline/gov/states/de/tax/income/subtractions/exclusions/de_elderly_or_disabled_income_exclusion.yaml → policyengine_us/tests/policy/baseline/gov/states/de/tax/income/subtractions/exclusions/de_elderly_or_disabled_income_exclusion_joint.yaml

@@ -4,15 +4,15 @@
     filing_status: SEPARATE
     de_elderly_or_disabled_income_exclusion_eligible_person: true
   output:
-    de_elderly_or_disabled_income_exclusion: 2_000
+    de_elderly_or_disabled_income_exclusion_joint: 2_000
 
 - name: Ineligible individual exclusion
   period: 2023
   input:
     filing_status: SEPARATE
     de_elderly_or_disabled_income_exclusion_eligible_person: false
   output:
-    de_elderly_or_disabled_income_exclusion: 0
+    de_elderly_or_disabled_income_exclusion_joint: 0
 
 - name: Joint filing status with two eligible people
   period: 2023
@@ -33,7 +33,7 @@
         members: [person1, person2]
         state_code: DE
   output:
-    de_elderly_or_disabled_income_exclusion: [2_000, 2_000]
+    de_elderly_or_disabled_income_exclusion_joint: [2_000, 2_000]
 
 - name: Joint filing status with one eligible person
   period: 2023
@@ -54,7 +54,7 @@
         members: [person1, person2]
         state_code: DE
   output:
-    de_elderly_or_disabled_income_exclusion: [0, 0]
+    de_elderly_or_disabled_income_exclusion_joint: [0, 0]
 
 - name: Joint filing status with two eligible people
   period: 2023
@@ -78,7 +78,7 @@
         members: [person1, person2, person3]
         state_code: DE
   output:
-    de_elderly_or_disabled_income_exclusion: [2_000, 2_000, 0]
+    de_elderly_or_disabled_income_exclusion_joint: [2_000, 2_000, 0]
 
 - name: Head of household filing status with one eligible person
   period: 2023
@@ -99,4 +99,4 @@
         members: [person1, person2]
         state_code: DE
   output:
-    de_elderly_or_disabled_income_exclusion: [2_000, 0]
+    de_elderly_or_disabled_income_exclusion_joint: [2_000, 0]