Add Pennsylvania property tax/rent rebate

changelog.d/8315.added.md

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+Added the Pennsylvania Property Tax/Rent Rebate standard rebate.

policyengine_us/parameters/gov/states/household/state_property_tax_credits.yaml

@@ -114,6 +114,26 @@ values:
     - wi_homestead_credit
     - wi_property_tax_credit
     - wv_homestead_excess_property_tax_credit
+  2025-01-01:
+    - az_property_tax_credit
+    - ct_property_tax_credit
+    - dc_ptc
+    - il_property_tax_credit
+    - ma_senior_circuit_breaker
+    - me_property_tax_fairness_credit
+    - mi_homestead_property_tax_credit
+    - mo_property_tax_credit
+    - mt_elderly_homeowner_or_renter_credit
+    - mt_property_tax_rebate
+    - nj_property_tax_credit
+    - nm_property_tax_rebate
+    - ny_real_property_tax_credit
+    - ok_ptc
+    - pa_property_tax_or_rent_rebate
+    - ri_property_tax_credit
+    - wi_homestead_credit
+    - wi_property_tax_credit
+    - wv_homestead_excess_property_tax_credit
 
 metadata:
   unit: list

policyengine_us/parameters/gov/states/pa/tax/property/property_tax_or_rent_rebate/age_threshold.yaml

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+description: Pennsylvania limits age-based eligibility to filers at or above this age under the Property Tax/Rent Rebate program.
+values:
+  2025-01-01: 65
+metadata:
+  unit: year
+  period: year
+  label: Pennsylvania Property Tax/Rent Rebate age threshold
+  reference:
+    - title: Pennsylvania Department of Revenue | Property Tax/Rent Rebate Program
+      href: https://www.pa.gov/agencies/revenue/ptrr

policyengine_us/parameters/gov/states/pa/tax/property/property_tax_or_rent_rebate/amount.yaml

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+description: Pennsylvania provides this rebate amount under the Property Tax/Rent Rebate program.
+metadata:
+  threshold_unit: currency-USD
+  rate_unit: currency-USD
+  type: single_amount
+  period: year
+  label: Pennsylvania Property Tax/Rent Rebate amount
+  reference:
+    - title: Pennsylvania Department of Revenue | Property Tax/Rent Rebate Program
+      href: https://www.pa.gov/agencies/revenue/ptrr
+brackets:
+  - threshold:
+      2025-01-01: 0
+    amount:
+      2025-01-01: 1_000
+  - threshold:
+      2025-01-01: 8_551
+    amount:
+      2025-01-01: 770
+  - threshold:
+      2025-01-01: 16_041
+    amount:
+      2025-01-01: 460
+  - threshold:
+      2025-01-01: 19_241
+    amount:
+      2025-01-01: 380
+  - threshold:
+      2025-01-01: 48_111
+    amount:
+      2025-01-01: 0

policyengine_us/parameters/gov/states/pa/tax/property/property_tax_or_rent_rebate/disability_age_threshold.yaml

@@ -0,0 +1,10 @@
+description: Pennsylvania limits disability-based eligibility to filers at or above this age under the Property Tax/Rent Rebate program.
+values:
+  2025-01-01: 18
+metadata:
+  unit: year
+  period: year
+  label: Pennsylvania Property Tax/Rent Rebate disability age threshold
+  reference:
+    - title: Pennsylvania Department of Revenue | Property Tax/Rent Rebate Program
+      href: https://www.pa.gov/agencies/revenue/ptrr

policyengine_us/parameters/gov/states/pa/tax/property/property_tax_or_rent_rebate/income_limit.yaml

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+description: Pennsylvania limits income to this amount under the Property Tax/Rent Rebate program.
+values:
+  2025-01-01: 48_110
+metadata:
+  unit: currency-USD
+  period: year
+  label: Pennsylvania Property Tax/Rent Rebate income limit
+  reference:
+    - title: Pennsylvania Department of Revenue | Property Tax/Rent Rebate Program
+      href: https://www.pa.gov/agencies/revenue/ptrr

policyengine_us/parameters/gov/states/pa/tax/property/property_tax_or_rent_rebate/widow_age_threshold.yaml

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+description: Pennsylvania limits widow and widower eligibility to filers at or above this age under the Property Tax/Rent Rebate program.
+values:
+  2025-01-01: 50
+metadata:
+  unit: year
+  period: year
+  label: Pennsylvania Property Tax/Rent Rebate widow and widower age threshold
+  reference:
+    - title: Pennsylvania Department of Revenue | Property Tax/Rent Rebate Program
+      href: https://www.pa.gov/agencies/revenue/ptrr

policyengine_us/tests/policy/baseline/gov/states/pa/tax/property/property_tax_or_rent_rebate/pa_property_tax_or_rent_rebate.yaml

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+- name: Case 1, lowest income bracket receives the maximum standard rebate.
+  period: 2025
+  input:
+    people:
+      person1:
+        age: 65
+        real_estate_taxes: 2_000
+    tax_units:
+      tax_unit:
+        members: [person1]
+        adjusted_gross_income: 8_550
+    households:
+      household:
+        members: [person1]
+        state_code: PA
+  output:
+    pa_property_tax_or_rent_rebate: 1_000
+
+- name: Case 2, rebate follows the second income bracket.
+  period: 2025
+  input:
+    people:
+      person1:
+        age: 65
+        real_estate_taxes: 2_000
+    tax_units:
+      tax_unit:
+        members: [person1]
+        adjusted_gross_income: 8_551
+    households:
+      household:
+        members: [person1]
+        state_code: PA
+  output:
+    pa_property_tax_or_rent_rebate: 770
+
+- name: Case 3, rebate follows the top income bracket.
+  period: 2025
+  input:
+    people:
+      person1:
+        age: 65
+        rent: 9_600
+    tax_units:
+      tax_unit:
+        members: [person1]
+        adjusted_gross_income: 48_110
+    households:
+      household:
+        members: [person1]
+        state_code: PA
+  output:
+    pa_property_tax_or_rent_rebate: 380
+
+- name: Case 4, rebate is limited by rent and property tax paid.
+  period: 2025
+  input:
+    people:
+      person1:
+        age: 65
+        real_estate_taxes: 300
+    tax_units:
+      tax_unit:
+        members: [person1]
+        adjusted_gross_income: 8_000
+    households:
+      household:
+        members: [person1]
+        state_code: PA
+  output:
+    pa_property_tax_or_rent_rebate: 300

policyengine_us/tests/policy/baseline/gov/states/pa/tax/property/property_tax_or_rent_rebate/pa_property_tax_or_rent_rebate_eligible.yaml

@@ -0,0 +1,90 @@
+- name: Case 1, senior homeowner under the income limit is eligible.
+  period: 2025
+  input:
+    people:
+      person1:
+        age: 65
+        real_estate_taxes: 2_000
+    tax_units:
+      tax_unit:
+        members: [person1]
+        adjusted_gross_income: 48_110
+    households:
+      household:
+        members: [person1]
+        state_code: PA
+  output:
+    pa_property_tax_or_rent_rebate_eligible: true
+
+- name: Case 2, surviving spouse age 50 is eligible.
+  period: 2025
+  input:
+    people:
+      person1:
+        age: 50
+        rent: 9_600
+    tax_units:
+      tax_unit:
+        members: [person1]
+        filing_status: SURVIVING_SPOUSE
+        adjusted_gross_income: 30_000
+    households:
+      household:
+        members: [person1]
+        state_code: PA
+  output:
+    pa_property_tax_or_rent_rebate_eligible: true
+
+- name: Case 3, disabled adult is eligible.
+  period: 2025
+  input:
+    people:
+      person1:
+        age: 18
+        is_disabled: true
+        rent: 9_600
+    tax_units:
+      tax_unit:
+        members: [person1]
+        adjusted_gross_income: 30_000
+    households:
+      household:
+        members: [person1]
+        state_code: PA
+  output:
+    pa_property_tax_or_rent_rebate_eligible: true
+
+- name: Case 4, income above the limit is ineligible.
+  period: 2025
+  input:
+    people:
+      person1:
+        age: 65
+        real_estate_taxes: 2_000
+    tax_units:
+      tax_unit:
+        members: [person1]
+        adjusted_gross_income: 48_111
+    households:
+      household:
+        members: [person1]
+        state_code: PA
+  output:
+    pa_property_tax_or_rent_rebate_eligible: false
+
+- name: Case 5, filer without rent or property tax is ineligible.
+  period: 2025
+  input:
+    people:
+      person1:
+        age: 65
+    tax_units:
+      tax_unit:
+        members: [person1]
+        adjusted_gross_income: 30_000
+    households:
+      household:
+        members: [person1]
+        state_code: PA
+  output:
+    pa_property_tax_or_rent_rebate_eligible: false

policyengine_us/variables/gov/states/pa/tax/property/property_tax_or_rent_rebate/pa_property_tax_or_rent_rebate.py

@@ -0,0 +1,17 @@
+from policyengine_us.model_api import *
+
+
+class pa_property_tax_or_rent_rebate(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Pennsylvania Property Tax/Rent Rebate"
+    unit = USD
+    definition_period = YEAR
+    reference = "https://www.pa.gov/agencies/revenue/ptrr"
+    defined_for = "pa_property_tax_or_rent_rebate_eligible"
+
+    def formula(tax_unit, period, parameters):
+        p = parameters(period).gov.states.pa.tax.property.property_tax_or_rent_rebate
+        income = tax_unit("adjusted_gross_income", period)
+        rent_and_property_tax = add(tax_unit, period, ["rent", "real_estate_taxes"])
+        return min_(p.amount.calc(income), rent_and_property_tax)

policyengine_us/variables/gov/states/pa/tax/property/property_tax_or_rent_rebate/pa_property_tax_or_rent_rebate_eligible.py

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+from policyengine_us.model_api import *
+
+
+class pa_property_tax_or_rent_rebate_eligible(Variable):
+    value_type = bool
+    entity = TaxUnit
+    label = "Eligible for the Pennsylvania Property Tax/Rent Rebate"
+    definition_period = YEAR
+    reference = "https://www.pa.gov/agencies/revenue/ptrr"
+    defined_for = StateCode.PA
+
+    def formula(tax_unit, period, parameters):
+        p = parameters(period).gov.states.pa.tax.property.property_tax_or_rent_rebate
+        filing_status = tax_unit("filing_status", period)
+        person = tax_unit.members
+        head_or_spouse = person("is_tax_unit_head_or_spouse", period)
+        age = person("age", period.this_year)
+        is_disabled = person("is_disabled", period)
+        age_eligible = tax_unit.any((age >= p.age_threshold) & head_or_spouse)
+        widow_eligible = (
+            filing_status == filing_status.possible_values.SURVIVING_SPOUSE
+        ) & tax_unit.any(
+            (age >= p.widow_age_threshold) & head_or_spouse,
+        )
+        disabled_eligible = tax_unit.any(
+            (age >= p.disability_age_threshold) & is_disabled & head_or_spouse,
+        )
+
+        return (
+            (age_eligible | widow_eligible | disabled_eligible)
+            & (tax_unit("adjusted_gross_income", period) <= p.income_limit)
+            & (add(tax_unit, period, ["rent", "real_estate_taxes"]) > 0)
+        )