Fix Delaware itemized deductions logic

changelog_entry.yaml

@@ -0,0 +1,4 @@
+- bump: patch
+  changes:
+    fixed:
+    - Delaware itemized deductions logic.

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

@@ -3,6 +3,7 @@
   input:
     de_itemized_deductions_indv: 5_100
     de_standard_deduction_indv: 5_000
+    de_tax_unit_itemizes: true
     state_code: DE
   output:
     de_deduction_indv: 5_100
@@ -12,6 +13,7 @@
   input:
     de_itemized_deductions_indv: 5_000
     de_standard_deduction_indv: 5_200
+    de_tax_unit_itemizes: false
     state_code: DE
   output:
     de_deduction_indv: 5_200

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

@@ -2,6 +2,7 @@
   period: 2022
   input:
     de_itemized_deductions_joint: 5_100
+    de_itemized_deductions_unit: true
     ar_standard_deduction_joint: 5_000
     state_code: DE
   output:
@@ -11,6 +12,7 @@
   period: 2022
   input:
     de_itemized_deductions_joint: 5_100
+    de_itemized_deductions_unit: false
     de_standard_deduction_joint: 5_200
     state_code: DE
   output:

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

@@ -0,0 +1,17 @@
+- name: Itemized over standard deduction amount
+  period: 2022
+  input:
+    de_itemized_deductions_unit: 5_100
+    de_standard_deduction_indv: 5_000
+    state_code: DE
+  output:
+    de_tax_unit_itemizes: true
+
+- name: Itemized under standard deduction amount
+  period: 2022
+  input:
+    de_itemized_deductions_unit: 5_000
+    de_standard_deduction_indv: 5_200
+    state_code: DE
+  output:
+    de_tax_unit_itemizes: false

policyengine_us/variables/gov/states/de/tax/income/deductions/de_deduction_indv.py

@@ -11,6 +11,7 @@ class de_deduction_indv(Variable):
     defined_for = StateCode.DE
 
     def formula(person, period, parameters):
+        itemizes = person.tax_unit("de_tax_unit_itemizes", period)
         itemized = person("de_itemized_deductions_indv", period)
         standard = person("de_standard_deduction_indv", period)
-        return max_(itemized, standard)
+        return where(itemizes, itemized, standard)

policyengine_us/variables/gov/states/de/tax/income/deductions/de_deduction_joint.py

@@ -11,6 +11,7 @@ class de_deduction_joint(Variable):
     defined_for = StateCode.DE
 
     def formula(person, period, parameters):
+        itemizes = person.tax_unit("de_itemized_deductions_unit", period)
         itemized = person("de_itemized_deductions_joint", period)
         standard = person("de_standard_deduction_joint", period)
-        return max_(itemized, standard)
+        return where(itemizes, itemized, standard)

policyengine_us/variables/gov/states/de/tax/income/deductions/de_tax_unit_itemizes.py

@@ -0,0 +1,14 @@
+from policyengine_us.model_api import *
+
+
+class de_tax_unit_itemizes(Variable):
+    value_type = bool
+    entity = TaxUnit
+    label = "Whether the tax unit in Delaware itemizes the deductions"
+    definition_period = YEAR
+    defined_for = StateCode.DE
+
+    def formula(tax_unit, period, parameters):
+        itemized_ded = tax_unit("de_itemized_deductions_unit", period)
+        standard_ded = add(tax_unit, period, ["de_standard_deduction_indv"])
+        return itemized_ded > standard_ded