Add person_receives_aca and assigned ACA PTC variables

changelog.d/codex-7806-person-receives-aca.added.md

@@ -0,0 +1 @@
+Add `person_receives_aca` and `assigned_aca_ptc` variables, and keep `aca_ptc` as the pre-takeup ACA premium tax credit amount.

policyengine_us/tests/policy/baseline/gov/aca/person_receives_aca.yaml

@@ -0,0 +1,69 @@
+- name: Case 1, eligible person receives ACA when the tax unit takes up ACA.
+  period: 2025
+  input:
+    people:
+      person1:
+        is_aca_ptc_eligible: true
+    tax_units:
+      tax_unit:
+        members: [person1]
+        takes_up_aca_if_eligible: true
+  output:
+    person_receives_aca: true
+
+- name: Case 2, eligible person does not receive ACA when the tax unit does not take up ACA.
+  period: 2025
+  input:
+    people:
+      person1:
+        is_aca_ptc_eligible: true
+    tax_units:
+      tax_unit:
+        members: [person1]
+        takes_up_aca_if_eligible: false
+  output:
+    person_receives_aca: false
+
+- name: Case 3, ineligible person does not receive ACA in a takeup tax unit.
+  period: 2025
+  input:
+    people:
+      person1:
+        is_aca_ptc_eligible: false
+    tax_units:
+      tax_unit:
+        members: [person1]
+        takes_up_aca_if_eligible: true
+  output:
+    person_receives_aca: false
+
+- name: Case 4, only eligible members receive ACA in a mixed-eligibility takeup tax unit.
+  period: 2025
+  input:
+    people:
+      person1:
+        is_aca_ptc_eligible: true
+      person2:
+        is_aca_ptc_eligible: false
+      person3:
+        is_aca_ptc_eligible: true
+    tax_units:
+      tax_unit:
+        members: [person1, person2, person3]
+        takes_up_aca_if_eligible: true
+  output:
+    person_receives_aca: [true, false, true]
+
+- name: Case 5, ACA takeup counts as receipt even when assigned ACA PTC is zero.
+  period: 2025
+  input:
+    people:
+      person1:
+        is_aca_ptc_eligible: true
+    tax_units:
+      tax_unit:
+        members: [person1]
+        takes_up_aca_if_eligible: true
+        assigned_aca_ptc: 0
+  output:
+    person_receives_aca: true

policyengine_us/tests/policy/baseline/gov/aca/ptc/aca_ptc.yaml

@@ -41,3 +41,15 @@
     aca_required_contribution_percentage: 0.04
   output:
     aca_ptc: 0
+
+- name: ACA PTC remains available even when an eligible tax unit does not take it up
+  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: false
+  output:
+    aca_ptc: 200

policyengine_us/tests/policy/baseline/gov/aca/ptc/assigned_aca_ptc.yaml

@@ -0,0 +1,26 @@
+- name: Case 1, assigned ACA PTC matches ACA PTC when an eligible tax unit takes up ACA.
+  absolute_error_margin: 0.01
+  period: 2025
+  input:
+    aca_ptc: 200
+    takes_up_aca_if_eligible: true
+  output:
+    assigned_aca_ptc: 200
+
+- name: Case 2, assigned ACA PTC is zero when an eligible tax unit does not take up ACA.
+  absolute_error_margin: 0.01
+  period: 2025
+  input:
+    aca_ptc: 200
+    takes_up_aca_if_eligible: false
+  output:
+    assigned_aca_ptc: 0
+
+- name: Case 3, assigned ACA PTC is zero when ACA PTC is zero.
+  absolute_error_margin: 0.01
+  period: 2025
+  input:
+    aca_ptc: 0
+    takes_up_aca_if_eligible: true
+  output:
+    assigned_aca_ptc: 0

policyengine_us/variables/gov/aca/person_receives_aca.py

@@ -0,0 +1,17 @@
+from policyengine_us.model_api import *
+
+
+class person_receives_aca(Variable):
+    value_type = bool
+    entity = Person
+    label = "Person receives ACA"
+    documentation = (
+        "Whether a person is eligible for ACA premium tax credits and is in a "
+        "tax unit that takes up ACA coverage."
+    )
+    definition_period = YEAR
+
+    def formula(person, period, parameters):
+        return person.tax_unit("takes_up_aca_if_eligible", period) & person(
+            "is_aca_ptc_eligible", period
+        )

policyengine_us/variables/gov/aca/ptc/aca_ptc.py

@@ -17,7 +17,4 @@ def formula_2024(tax_unit, period, parameters):
         plan_cost = tax_unit("slcsp", period)
         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)
-        return (
-            max_(0, plan_cost - income * applicable_figure) * takes_up_aca_if_eligible
-        )
+        return max_(0, plan_cost - income * applicable_figure)

policyengine_us/variables/gov/aca/ptc/assigned_aca_ptc.py

@@ -0,0 +1,15 @@
+from policyengine_us.model_api import *
+
+
+class assigned_aca_ptc(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Assigned ACA premium tax credit for tax unit"
+    unit = USD
+    definition_period = YEAR
+    reference = "https://www.law.cornell.edu/uscode/text/26/36B"
+
+    def formula(tax_unit, period, parameters):
+        return tax_unit("aca_ptc", period) * tax_unit(
+            "takes_up_aca_if_eligible", period
+        )

policyengine_us/variables/gov/aca/ptc/premium_tax_credit.py

@@ -8,4 +8,4 @@ class premium_tax_credit(Variable):
     unit = USD
     definition_period = MONTH
 
-    adds = ["aca_ptc"]
+    adds = ["assigned_aca_ptc"]

policyengine_us/variables/gov/irs/tax/federal_income/income_tax_excluding_ptc.py

@@ -8,4 +8,4 @@ class income_tax_excluding_ptc(Variable):
     unit = USD
     definition_period = YEAR
     adds = ["income_tax"]
-    subtracts = ["aca_ptc"]
+    subtracts = ["assigned_aca_ptc"]

policyengine_us/variables/household/healthcare_benefit_value.py

@@ -10,7 +10,7 @@ class healthcare_benefit_value(Variable):
     adds = [
         "medicaid_cost",
         "per_capita_chip",
-        "aca_ptc",
+        "assigned_aca_ptc",
         "co_omnisalud",
         "or_healthier_oregon_cost",
     ]

policyengine_us/variables/household/income/spm_unit/spm_unit_benefits.py

@@ -41,7 +41,7 @@ def formula(spm_unit, period, parameters):
             "ny_drive_clean_rebate",
         ]
         if parameters(period).gov.contrib.ubi_center.flat_tax.deduct_ptc:
-            BENEFITS.append("aca_ptc")
+            BENEFITS.append("assigned_aca_ptc")
         if not parameters(period).gov.hud.abolition:
             BENEFITS.append("spm_unit_capped_housing_subsidy")
         return add(spm_unit, period, BENEFITS)