Add refundable credit conversion contrib reform

changelog.d/refundable-credit-conversion.added.md

@@ -0,0 +1 @@
+Added `gov.contrib.refundable_credit_conversion` reform: a configurable refundable per-taxpayer / per-dependent / per-household / wage credit that swaps out federal CTC, CDCC, EITC, standard deduction, itemized deductions, above-the-line deductions, and Head of Household filing status while preserving the underlying variables for state programs to read.

policyengine_us/parameters/gov/contrib/refundable_credit_conversion/credit/dependent_definition.yaml

@@ -0,0 +1,12 @@
+description: |
+  Definition of "dependent" used to count dependents for the per-dependent
+  flat credit. Encoded as an integer:
+    0 = EITC-qualifying children (most generous; default)
+    1 = CTC-qualifying children
+    2 = all claimed tax-unit dependents (children plus other dependents)
+metadata:
+  unit: /1
+  period: year
+  label: Dependent definition for flat credit (0=EITC child, 1=CTC child, 2=all)
+values:
+  0000-01-01: 0

policyengine_us/parameters/gov/contrib/refundable_credit_conversion/credit/per_dependent.yaml

@@ -0,0 +1,7 @@
+description: Flat refundable credit amount per dependent under the refundable credit conversion reform. The set of dependents counted is controlled by gov.contrib.refundable_credit_conversion.credit.dependent_definition.
+metadata:
+  unit: currency-USD
+  period: year
+  label: Flat credit amount per dependent
+values:
+  0000-01-01: 0

policyengine_us/parameters/gov/contrib/refundable_credit_conversion/credit/per_household.yaml

@@ -0,0 +1,7 @@
+description: Flat refundable credit amount per tax filing unit (household credit) under the refundable credit conversion reform.
+metadata:
+  unit: currency-USD
+  period: year
+  label: Flat credit amount per tax filing unit
+values:
+  0000-01-01: 0

policyengine_us/parameters/gov/contrib/refundable_credit_conversion/credit/per_taxpayer.yaml

@@ -0,0 +1,7 @@
+description: Flat refundable credit amount per taxpayer (head of tax unit and spouse if filing jointly) under the refundable credit conversion reform.
+metadata:
+  unit: currency-USD
+  period: year
+  label: Flat credit amount per taxpayer
+values:
+  0000-01-01: 0

policyengine_us/parameters/gov/contrib/refundable_credit_conversion/in_effect.yaml

@@ -0,0 +1,7 @@
+description: The refundable credit conversion contrib reform is in effect when this is true.
+metadata:
+  unit: bool
+  period: year
+  label: Refundable credit conversion in effect
+values:
+  0000-01-01: false

policyengine_us/parameters/gov/contrib/refundable_credit_conversion/repeals/above_the_line_deductions.yaml

@@ -0,0 +1,7 @@
+description: The refundable credit conversion reform repeals federal above-the-line deductions (adjustments to gross income) when this is true.
+metadata:
+  unit: bool
+  period: year
+  label: Repeal federal above-the-line deductions
+values:
+  0000-01-01: false

policyengine_us/parameters/gov/contrib/refundable_credit_conversion/repeals/cdcc.yaml

@@ -0,0 +1,7 @@
+description: The refundable credit conversion reform repeals the federal Child and Dependent Care Credit when this is true.
+metadata:
+  unit: bool
+  period: year
+  label: Repeal federal Child and Dependent Care Credit
+values:
+  0000-01-01: false

policyengine_us/parameters/gov/contrib/refundable_credit_conversion/repeals/ctc.yaml

@@ -0,0 +1,7 @@
+description: The refundable credit conversion reform repeals the federal Child Tax Credit (both refundable and non-refundable portions) when this is true.
+metadata:
+  unit: bool
+  period: year
+  label: Repeal federal Child Tax Credit
+values:
+  0000-01-01: false

policyengine_us/parameters/gov/contrib/refundable_credit_conversion/repeals/eitc.yaml

@@ -0,0 +1,7 @@
+description: The refundable credit conversion reform repeals the federal Earned Income Tax Credit when this is true.
+metadata:
+  unit: bool
+  period: year
+  label: Repeal federal Earned Income Tax Credit
+values:
+  0000-01-01: false

policyengine_us/parameters/gov/contrib/refundable_credit_conversion/repeals/head_of_household.yaml

@@ -0,0 +1,7 @@
+description: The refundable credit conversion reform repeals the federal Head of Household filing status when this is true. Filers who would otherwise qualify for HoH default to the SINGLE filing status.
+metadata:
+  unit: bool
+  period: year
+  label: Repeal federal Head of Household filing status
+values:
+  0000-01-01: false

policyengine_us/parameters/gov/contrib/refundable_credit_conversion/repeals/itemized.yaml

@@ -0,0 +1,7 @@
+description: The refundable credit conversion reform repeals federal itemized deductions when this is true.
+metadata:
+  unit: bool
+  period: year
+  label: Repeal federal itemized deductions
+values:
+  0000-01-01: false

policyengine_us/parameters/gov/contrib/refundable_credit_conversion/repeals/standard_deduction.yaml

@@ -0,0 +1,7 @@
+description: The refundable credit conversion reform repeals the federal standard deduction when this is true.
+metadata:
+  unit: bool
+  period: year
+  label: Repeal federal standard deduction
+values:
+  0000-01-01: false

policyengine_us/parameters/gov/contrib/refundable_credit_conversion/wage_credit/cap.yaml

@@ -0,0 +1,7 @@
+description: Per-wage-earner cap on earnings counted for the refundable credit conversion reform's wage credit. The credit per wage earner equals min(earnings, cap) times the wage credit rate.
+metadata:
+  unit: currency-USD
+  period: year
+  label: Wage credit per-worker earnings cap
+values:
+  0000-01-01: 0

policyengine_us/parameters/gov/contrib/refundable_credit_conversion/wage_credit/rate.yaml

@@ -0,0 +1,7 @@
+description: Rate at which earnings are credited under the refundable credit conversion reform's wage credit. Applied to each wage earner's earnings up to the per-worker cap.
+metadata:
+  unit: /1
+  period: year
+  label: Wage credit rate
+values:
+  0000-01-01: 0

policyengine_us/reforms/reforms.py

@@ -198,6 +198,9 @@
 from .states.nj.anchor import (
     create_nj_anchor_reform,
 )
+from .refundable_credit_conversion import (
+    create_refundable_credit_conversion_reform,
+)
 
 
 from .states.ca.ab2591 import (
@@ -454,6 +457,9 @@ def create_structural_reforms_from_parameters(parameters, period):
     working_parents_tax_relief_act = create_working_parents_tax_relief_act_reform(
         parameters, period
     )
+    refundable_credit_conversion = create_refundable_credit_conversion_reform(
+        parameters, period
+    )
 
     reforms = [
         afa_reform,
@@ -563,6 +569,7 @@ def create_structural_reforms_from_parameters(parameters, period):
         nj_stay_nj,
         nj_anchor,
         working_parents_tax_relief_act,
+        refundable_credit_conversion,
     ]
     reforms = tuple(filter(lambda x: x is not None, reforms))
 

policyengine_us/reforms/refundable_credit_conversion/__init__.py

@@ -0,0 +1,9 @@
+from .refundable_credit_conversion import (
+    refundable_credit_conversion,
+    create_refundable_credit_conversion_reform,
+)
+
+__all__ = [
+    "refundable_credit_conversion",
+    "create_refundable_credit_conversion_reform",
+]