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Gate aca_ptc on tax_unit_is_filer for non-filers #7753

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Gate aca_ptc on tax_unit_is_filer for non-filers #7753

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1 change: 1 addition & 0 deletions changelog.d/fix-aca-ptc-non-filers.fixed.md
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Original file line number Diff line number Diff line change
@@ -0,0 +1 @@
Gate aca_ptc on tax_unit_is_filer to prevent non-filers from receiving PTC.
16 changes: 16 additions & 0 deletions policyengine_us/tests/policy/baseline/gov/aca/ptc/aca_ptc.yaml
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Expand Up @@ -17,6 +17,7 @@
slcsp: 1_200
aca_magi: 25_000
aca_required_contribution_percentage: 0.04
tax_unit_is_filer: true
output:
aca_ptc: 200 # 1200 - 0.04 * 25000 = 200

Expand All @@ -28,6 +29,7 @@
slcsp: 1_200
aca_magi: 25_000
aca_required_contribution_percentage: 0.05
tax_unit_is_filer: true
output:
aca_ptc: 0 # 1200 - 0.05 * 25000 = -50, floored to 0

Expand All @@ -39,5 +41,19 @@
slcsp: 1_200
aca_magi: 25_000
aca_required_contribution_percentage: 0.04
tax_unit_is_filer: true
output:
aca_ptc: 0

- name: ACA PTC zero for non-filers
absolute_error_margin: 0.01
period: 2025
input:
is_aca_ptc_eligible: true
slcsp: 1_200
aca_magi: 25_000
aca_required_contribution_percentage: 0.04
takes_up_aca_if_eligible: true
tax_unit_is_filer: false
output:
aca_ptc: 0 # Non-filers cannot claim PTC per 26 USC § 36B
5 changes: 4 additions & 1 deletion policyengine_us/variables/gov/aca/ptc/aca_ptc.py
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Expand Up @@ -18,6 +18,9 @@ def formula_2024(tax_unit, period, parameters):
income = tax_unit("aca_magi", period)
applicable_figure = tax_unit("aca_required_contribution_percentage", period)
takes_up_aca_if_eligible = tax_unit("takes_up_aca_if_eligible", period)
is_filer = tax_unit("tax_unit_is_filer", period)
return (
max_(0, plan_cost - income * applicable_figure) * takes_up_aca_if_eligible
max_(0, plan_cost - income * applicable_figure)
* takes_up_aca_if_eligible
* is_filer
)
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