Weekly policyengine-us update

[nikhilwoodruff]

Summary

Automated weekly update of policyengine-us.

Related to #1178

Version Updates

Package	Old Version	New Version
policyengine_us	1.587.1	1.596.5

What Changed (policyengine_us 1.587.1 → 1.596.5)

Added

• Add ms_cdcc to state CDCC aggregation list so Mississippi's child and dependent care credit flows through to state_cdcc totals.
• Added Georgia SB 520 contributed reform implementing progressive income tax brackets (2027), increased standard deduction with phase-out, enhanced child tax credit ($1,250 refundable), and new Georgia EITC (20% of federal).
• Added ruff check linting configuration with E and F rules to catch common Python errors.
• Add TAXSIM35 validation tests for tax year 2018.
• Added the Working Americans' Tax Cut Act reform with cost of living exemption and millionaire surtax.
• Backdate Colorado TANF parameters.
• Add Montana newborn credit reform.
• Added Kentucky HB 13 and HB 152 graduated income tax reforms with cliff design.
• South Carolina H.4216 contributed reform with EITC cap ($200), SC Income Adjusted Deduction (SCIAD), and new tax rates (1.99%/5.21%).

Changed

• Restructure Montana contributed reforms: rename mt_ctc to mt_hb268 for the bill-specific implementation, and create new flexible mt_ctc reform with three-bracket age amounts and toggleable earned income requirement.
• Index WATCA cost-of-living exemption amounts with chained CPI (gov.irs.uprating), matching standard IRS inflation adjustments.
• Update CLAUDE.md references from black to ruff.
• Replace modelled_policies.yaml with structured programs.yaml containing rich metadata for all 65 modelled programs.
• Switch from black (line-length 79) to ruff format (line-length 88).
• Backdate federal TANF earned and unearned income source parameters to 2010-07-01.
• Reset Georgia income tax rate to constant 5.19%, removing premature conditional rate reductions scheduled for 2026-2028.
• Fix MN MFIP to use the full Transitional Standard (cash + food) for the Family Wage Level and benefit formula, then subtract the food portion to yield cash-only output and avoid double-counting with SNAP.
• Add SSN identification requirements to Recovery Rebate Credits (CARES, CAA, ARPA) per 26 USC 6428(g), 6428A(g), and 6428B(e)(2). Filers and dependents without valid SSN are now correctly excluded from credit calculations.

Fixed

• Fixed Montana CTC and HB268 entity level causing cost inflation in microsimulation.
• Fixed NJ gross income formula that broke API reform calculations by replacing ParameterNode iteration with explicit category references.
• Removed adds from is_pregnant, making it a pure input variable.
• Fix Wisconsin CDCC to use the state's $10,000 per qualifying individual expense limit for tax years beginning after December 31, 2023, as enacted by 2023 Wisconsin Act 101 (§71.07(9g)(c)5). Previously the formula used the lower federal limits ($3,000/$6,000).
• Fix OH CDCC to use the uncapped federal credit (cdcc_potential) only for filers with AGI below $20,000 per ORC § 5747.054(A); filers in the $20,000–$39,999 bracket now correctly use the § 26-limited cdcc.
• Fix Nebraska nonrefundable CDCC to use the actual claimed federal credit (cdcc) rather than the pre-liability-cap potential credit (cdcc_potential), consistent with Form 1040N instructions referencing Schedule 3 line 2.
• Remove dead ZIP_CODE_DATASET infrastructure that never shipped and crashes CA state-level microsimulation.
• Fix verified_years in programs.yaml based on parameter and test audit.
• Fix double-counting of SS and UC in household_net_income by removing them from market_income_sources. Add CARE/FERA income sources list parameter tied to PG&E Form 01-9077 policy definition.
• Fix VA TANF max payment cap scaling and enhance references.
• Fixed MT newborn credit entity mismatch that caused credit to be applied to every household member instead of once per tax unit.
• Fix SC H.4216 reform: remove spurious sc_additions (QBI and SALT addbacks) from AGI-based taxable income calculation.

---

Generated automatically by GitHub Actions