Remove reported-value model shortcuts

changelog.d/codex-remove-reported-value-shortcuts.fixed.md

@@ -0,0 +1 @@
+Remove reported-value fallback shortcuts from modeled SNAP, broadband subsidy, and state income tax calculations.

policyengine_us/reforms/federal/__init__.py

@@ -2,4 +2,3 @@
     create_abolish_federal_income_tax_reform,
 )
 from .abolish_payroll_tax import create_abolish_payroll_tax_reform
-from .reported_state_income_tax import create_reported_state_income_tax_reform

policyengine_us/reforms/reforms.py

@@ -14,7 +14,6 @@
 from .congress.wyden_smith import create_ctc_expansion_reform
 from .federal import create_abolish_federal_income_tax_reform
 from .federal import create_abolish_payroll_tax_reform
-from .federal import create_reported_state_income_tax_reform
 from .biden.budget_2025 import (
     create_medicare_and_investment_tax_increase_reform,
 )
@@ -227,9 +226,6 @@ def create_structural_reforms_from_parameters(parameters, period):
         parameters, period
     )
     abolish_payroll_tax = create_abolish_payroll_tax_reform(parameters, period)
-    reported_state_income_tax = create_reported_state_income_tax_reform(
-        parameters, period
-    )
     capital_gains_tax_increase = create_capital_gains_tax_increase_reform(
         parameters, period
     )
@@ -387,7 +383,6 @@ def create_structural_reforms_from_parameters(parameters, period):
         ctc_expansion,
         abolish_federal_income_tax,
         abolish_payroll_tax,
-        reported_state_income_tax,
         medicare_and_investment_tax_increase,
         capital_gains_tax_increase,
         halve_joint_eitc_phase_out_rate,

policyengine_us/tests/microsimulation/test_microsim.py

@@ -79,3 +79,23 @@ def test_county_persists_across_periods():
     assert not np.any(county_2025 == County.ALBANY_COUNTY_NY.index), (
         "Should not fall back to Albany county"
     )
+
+
+def test_microsim_snap_uses_modeled_amount_times_takeup():
+    import numpy as np
+    from policyengine_us import Microsimulation
+
+    sim = Microsimulation(
+        dataset="hf://policyengine/policyengine-us-data/enhanced_cps_2024.h5"
+    )
+    sim.subsample(500)
+
+    snap = sim.calc("snap", period=2024).values
+    takes_up = sim.calc("takes_up_snap_if_eligible", period=2024).values.astype(float)
+    modeled_amount = (
+        sim.calc("snap_normal_allotment", period=2024).values
+        + sim.calc("snap_emergency_allotment", period=2024).values
+        + sim.calc("dc_snap_temporary_local_benefit", period=2024).values
+    )
+
+    np.testing.assert_allclose(snap, modeled_amount * takes_up)

policyengine_us/tests/policy/baseline/gov/states/tax/income/state_income_tax.yaml

@@ -1,47 +1,24 @@
-- name: Reported state income tax sim false
+- name: State income tax uses modeled liability
   period: 2021
   input:
-    simulation.reported_state_income_tax: false
     state_income_tax_before_refundable_credits: 1_000
     state_refundable_credits: 300
   output:
     state_income_tax: 700
 
-- name: Reported state income tax sim false, negative amount
+- name: State income tax can be negative after refundable credits
   period: 2021
   input:
-    simulation.reported_state_income_tax: false
     state_income_tax_before_refundable_credits: 0
     state_refundable_credits: 300
   output:
     state_income_tax: -300
 
-- name: Reported state income tax sim, one head
+- name: State income tax ignores reported SPM totals
   period: 2021
   input:
-    simulation.reported_state_income_tax: true
-    people:
-      person1:
-        is_tax_unit_head: true
-    spm_units:
-      spm_unit:
-        members: [person1]
-        spm_unit_state_tax_reported: 1_000
-  output:
-    state_income_tax: 1_000
-
-- name: Reported state income tax sim, one head
-  period: 2021
-  input:
-    simulation.reported_state_income_tax: true
-    people:
-      person1:
-        is_tax_unit_head: true
-      person2:
-        is_tax_unit_head: true
-    spm_units:
-      spm_unit:
-        members: [person1, person2]
-        spm_unit_state_tax_reported: 1_000
+    state_income_tax_before_refundable_credits: 1_000
+    state_refundable_credits: 300
+    spm_unit_state_tax_reported: 1_000
   output:
-    state_income_tax: 500
+    state_income_tax: 700

policyengine_us/tests/policy/baseline/gov/usda/snap/snap.yaml

@@ -39,6 +39,48 @@
   output:
     snap: 6
 
+- name: SNAP ignores reported values when computing modeled benefits.
+  period: 2024
+  input:
+    snap_reported: 99
+    snap_normal_allotment: 1
+    snap_emergency_allotment:
+      2024-01: 2
+      2024-02: 0
+      2024-03: 0
+      2024-04: 0
+      2024-05: 0
+      2024-06: 0
+      2024-07: 0
+      2024-08: 0
+      2024-09: 0
+      2024-10: 0
+      2024-11: 0
+      2024-12: 0
+  output:
+    snap: 3
+
+- name: SNAP is zero when abolished.
+  period: 2024
+  input:
+    gov.usda.snap.abolish_snap: true
+    snap_normal_allotment: 1
+    snap_emergency_allotment:
+      2024-01: 2
+      2024-02: 0
+      2024-03: 0
+      2024-04: 0
+      2024-05: 0
+      2024-06: 0
+      2024-07: 0
+      2024-08: 0
+      2024-09: 0
+      2024-10: 0
+      2024-11: 0
+      2024-12: 0
+  output:
+    snap: 0
+
 - name: North Carolina 2025, yearly integration test
   period: 2025
   absolute_error_margin: 0.3

policyengine_us/tests/policy/baseline/household/household_state_income_tax.yaml

@@ -5,10 +5,10 @@
   output:
     household_state_income_tax: 100
 
-- name: Household state income tax with switch
+- name: Household state income tax ignores reported toggle inputs
   period: 2022
   input:
-    dc_income_tax: 100
-    simulation.reported_state_income_tax: true
+    dc_income_tax_before_refundable_credits: 100
+    spm_unit_state_tax_reported: 999
   output:
-    household_state_income_tax: 0
+    household_state_income_tax: 100

policyengine_us/tests/policy/baseline/household/income/household/household_state_income_tax.yaml

@@ -1,7 +1,6 @@
-- name: Reported state income tax sim false
+- name: Household state income tax uses modeled components
   period: 2021
   input:
-    simulation.reported_state_income_tax: false
     co_income_tax_before_refundable_credits: 3_000
     ne_income_tax_before_refundable_credits: 2_000
     pa_income_tax: 100
@@ -11,32 +10,15 @@
   output:
     household_state_income_tax: 3_900
 
-- name: Reported state income tax sim, one head
+- name: Household state income tax ignores reported SPM totals
   period: 2021
   input:
-    simulation.reported_state_income_tax: true
-    people:
-      person1:
-        is_tax_unit_head: true
-    spm_units:
-      spm_unit:
-        members: [person1]
-        spm_unit_state_tax_reported: 1_000
-  output:
-    household_state_income_tax: 1_000
-
-- name: Reported state income tax sim, one head
-  period: 2021
-  input:
-    simulation.reported_state_income_tax: true
-    people:
-      person1:
-        is_tax_unit_head: true
-      person2:
-        is_tax_unit_head: true
-    spm_units:
-      spm_unit:
-        members: [person1, person2]
-        spm_unit_state_tax_reported: 1_000
+    co_income_tax_before_refundable_credits: 3_000
+    ne_income_tax_before_refundable_credits: 2_000
+    pa_income_tax: 100
+    hi_refundable_credits: 300
+    ok_refundable_credits: 500
+    ut_refundable_credits: 400
+    spm_unit_state_tax_reported: 1_000
   output:
-    household_state_income_tax: 500
+    household_state_income_tax: 3_900

policyengine_us/tests/policy/baseline/household/income/spm_unit/spm_unit_broadband_subsidy.yaml

@@ -1,15 +1,15 @@
-- name: By default only use reported amount.
+- name: Broadband subsidy ignores reported amount
   period: 2023
   input:
     spm_unit_broadband_subsidy_reported: 1
+    acp: 2
+    ebb: 3
   output:
-    spm_unit_broadband_subsidy: 1
+    spm_unit_broadband_subsidy: 5
 
-- name: Otherwise sum ACP, EBB, and Lifeline.
+- name: Broadband subsidy sums ACP and EBB
   period: 2023
   input:
-    gov.simulation.reported_broadband_subsidy: false
-    lifeline: 1
     acp: 2
     ebb: 3
   output:
@@ -18,9 +18,7 @@
 - name: Baseline subsidy test with relevant inputs
   period: 2023
   input:
-    gov.simulation.reported_broadband_subsidy: false
     acp: 1
     ebb: 2
   output:
     spm_unit_broadband_subsidy: 3
-

policyengine_us/tests/test_batched.py

@@ -57,7 +57,6 @@ def split_into_batches(
             "dc_single_joint_threshold_ratio.yaml",
             "reconciliation",
             "dc_kccatc.yaml",
-            "reported_state_income_tax.yaml",
         ]
         BATCH_6 = ["crfb"]  # ~8.9 GB, always alone
         BATCH_7 = ["congress"]  # ~6.3 GB