British Columbia Family Benefit Temporary Enhanced Monthly Benefit

changelog_entry.yaml

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+- bump: minor
+  changes:
+    added:
+    - British Columbia family benefit temporary enhanced monthly benefit.

policyengine_canada/parameters/gov/provinces/bc/benefits/bcfb/temporary_enhancement/amount.yaml

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+description: British Columbia provides this max temporary enhanced benefit to to eligible family.
+values:
+# only for the period January 2023 to March 2023
+  2023-01-01: 58.33 # up to $58.33 monthly per child
+  2023-04-01: 0
+metadata:
+  unit: currency-CAD
+  period: month
+  label: British Columbia max family benefit temporary enhancement amount
+  reference: 
+  # this temporary enhancement is not mentioned in the B.C. Income Tax Act
+  - title: B.C. family benefit
+    href: https://www2.gov.bc.ca/gov/content/family-social-supports/affordability/family-benefit

policyengine_canada/parameters/gov/provinces/bc/benefits/bcfb/temporary_enhancement/cap_month.yaml

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+description: British Columbia caps months for temporary enhancement.
+values:
+# only for the period January 2023 to March 2023
+  2023-01-01: 3 
+  2023-04-01: 0
+metadata:
+  unit: month
+  period: month
+  label: British Columbia caps months
+  reference: 
+  # this temporary enhancement is not mentioned in the B.C. Income Tax Act
+  - title: B.C. family benefit
+    href: https://www2.gov.bc.ca/gov/content/family-social-supports/affordability/family-benefit

policyengine_canada/parameters/gov/provinces/bc/benefits/bcfb/temporary_enhancement/income_threshold/income_threshold.yaml

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+description: British Columbia provides this minimum temporary enhanced benefit to to eligible family, based on family net income.
+values:
+# only for the period January 2023 to March 2023
+  2023-01-01: 50 # up to $50 monthly per child
+  2023-04-01: 0
+metadata:
+  unit: currency-CAD
+  period: month
+  label: British Columbia minimum family benefit temporary enhancement amount for middle range of family net income
+  reference: 
+  # this temporary enhancement is not mentioned in the B.C. Income Tax Act
+  - title: B.C. family benefit
+    href: https://www2.gov.bc.ca/gov/content/family-social-supports/affordability/family-benefit

policyengine_canada/parameters/gov/provinces/bc/benefits/bcfb/temporary_enhancement/phase_out/high.yaml

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+description: British Columbia phases family benefit temporary enhancement amount out at this rate, based on high family net income.
+brackets:
+  - threshold:
+      2021-07-01: 0
+    rate:
+      2021-07-01: 0
+  - threshold:
+      2021-07-01: 82_578
+    rate:
+      2021-07-01: 0.0033
+
+metadata:
+  type: marginal_rate
+  threshold_unit: currency-CAD
+  rate_unit: /1
+  label: British Columbia phase out rate of high family net income # above $82_578
+  reference: 
+  # this temporary enhancement is not mentioned in the B.C. Income Tax Act
+    - title: B.C. family benefit
+      href: https://www2.gov.bc.ca/gov/content/family-social-supports/affordability/family-benefit
+

policyengine_canada/parameters/gov/provinces/bc/benefits/bcfb/temporary_enhancement/phase_out/middle.yaml

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+description: British Columbia phases family benefit temporary enhancement amount out at this rate, based on middle range of previous year family net income.
+brackets:
+  - threshold:
+      2021-07-01: 0
+    rate:
+      2021-07-01: 0
+  - threshold:
+      2021-07-01: 25_806
+    rate:
+      2021-07-01: 0.0033
+  - threshold:
+      2021-07-01: 82_578
+    rate:
+      2021-07-01: 0
+
+
+metadata:
+  type: marginal_rate
+  threshold_unit: currency-CAD
+  rate_unit: /1
+  label: British Columbia phase out rate of middel range of family net income # from $25_806 to $82_578
+  reference: 
+  # this temporary enhancement is not mentioned in the B.C. Income Tax Act
+    - title: B.C. family benefit
+      href: https://www2.gov.bc.ca/gov/content/family-social-supports/affordability/family-benefit
+

policyengine_canada/tests/gov/provinces/bc/benefits/bcfb/temporary_enhancement/bc_family_benefit_temporary_enhancement.yaml

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+- name: Case 1, Temporary Enhancement with 1 Child and Low Family Net Income
+  period: 2023
+  absolute_error_margin: 0.01
+  input: 
+    province_code: BC
+    bc_family_benefit_eligible_children: 1
+    adjusted_family_net_income: 25_000
+  output:
+    bc_family_benefit_temporary_enhancement: 174.99
+
+- name: Case 2, Temporary Enhancement with 2 Children and Low Family Net Income
+  period: 2023
+  input: 
+    province_code: BC
+    bc_family_benefit_eligible_children: 2
+    adjusted_family_net_income: 25_000
+  output:
+    bc_family_benefit_temporary_enhancement: 349.98
+
+- name: Case 3, Temporary Enhancement with 3 Children and Middle Family Net Income - Deductible
+  period: 2023
+  absolute_error_margin: 0.01
+  input: 
+    province_code: BC
+    bc_family_benefit_eligible_children: 3
+    adjusted_family_net_income: 30_000
+  output:
+    bc_family_benefit_temporary_enhancement: 483.45
+
+
+- name: Case 4, Temporary Enhancement with 3 Children and Middle Family Net Income - Minimum Benefit
+  period: 2023
+  absolute_error_margin: 0.01
+  input: 
+    province_code: BC
+    bc_family_benefit_eligible_children: 3
+    adjusted_family_net_income: 82_000
+  output:
+    bc_family_benefit_temporary_enhancement: 450
+
+- name: Case 5, Temporary Enhancement with 4 Children and High Family Net Income - Deductible
+  period: 2023
+  absolute_error_margin: 0.01
+  input: 
+    province_code: BC
+    bc_family_benefit_eligible_children: 4
+    adjusted_family_net_income: 90_000
+  output:
+    bc_family_benefit_temporary_enhancement: 502.03
+
+- name: Case 6, Temporary Enhancement with 4 Children and High Family Net Income - Zero
+  period: 2023
+  absolute_error_margin: 0.01
+  input: 
+    province_code: BC
+    bc_family_benefit_eligible_children: 4
+    adjusted_family_net_income: 200_000
+  output:
+    bc_family_benefit_temporary_enhancement: 0

policyengine_canada/variables/gov/provinces/bc/benefits/bcfb/temporary_enhancement/bc_family_benefit_temporary_enhancement.py

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+from policyengine_canada.model_api import *
+
+
+class bc_family_benefit_temporary_enhancement(Variable):
+    value_type = float
+    entity = Household
+    label = "British Columbia family benefit temporary enhancement"
+    unit = CAD
+    definition_period = YEAR
+    defined_for = ProvinceCode.BC
+    reference = "https://www2.gov.bc.ca/gov/content/family-social-supports/affordability/family-benefit"
+
+    def formula(household, period, parameters):
+        children = household("bc_family_benefit_eligible_children", period)
+        family_net_income = household("adjusted_family_net_income", period)
+        p = parameters(
+            period
+        ).gov.provinces.bc.benefits.bcfb.temporary_enhancement
+        months = p.cap_month
+        low_family_income = (
+            family_net_income < p.phase_out.middle.thresholds[1]
+        )
+        middle_family_income = (
+            p.phase_out.middle.thresholds[1]
+            < family_net_income
+            < p.phase_out.middle.thresholds[2]
+        )
+        high_family_income = (
+            family_net_income > p.phase_out.middle.thresholds[2]
+        )
+        phase_out_amount_middle_income = p.phase_out.middle.calc(
+            family_net_income
+        )
+        phase_out_amount_high_income = p.phase_out.high.calc(family_net_income)
+        temporary_enhancement_low_family_income = p.amount * children * months
+        temporary_enhancement_middle_family_income = (
+            max_(
+                p.amount * months - phase_out_amount_middle_income,
+                p.income_threshold.income_threshold * months,
+            )
+            * children
+        )
+        temporary_enhancement_high_family_income = (
+            max_(
+                p.income_threshold.income_threshold * months
+                - phase_out_amount_high_income,
+                0,
+            )
+            * children
+        )
+        return select(
+            [low_family_income, middle_family_income, high_family_income],
+            [
+                temporary_enhancement_low_family_income,
+                temporary_enhancement_middle_family_income,
+                temporary_enhancement_high_family_income,
+            ],
+        )