Update HUD adjusted income deductions for HOTMA (24 CFR 5.611)

[hua7450]

Summary

Updates hud_adjusted_income to the HOTMA rules in 24 CFR 5.611, addressing items 1–3 of #8939:

• Elderly/disabled deduction: $400 → $525 (2024-01-01) → $550 (2026-01-01, HUD CY2026 inflationary adjustment)
• Medical expense (MOOP) threshold: 3% → 10% of annual income (2024-01-01)
• Dependent deduction: now counts dependents per 24 CFR 5.603 (is_hud_dependent: under-18, disabled, or full-time-student members other than the head or spouse, excluding foster members) instead of children only; amount $480 → $500 (2026-01-01)
• Documents the deliberate workers' compensation exclusion in the § 5.609 unearned source list (post-HOTMA § 5.609(b)(5) excludes insurance payments for personal losses, including workers' comp)

Item 4 of #8939 (disability assistance / attendant care deduction, § 5.611) remains open — it needs a new expense input.

Dating

Parameters are dated at the HOTMA regulatory effective date (2024-01-01), matching the already-shipped post-HOTMA § 5.609 income source lists; YAML comments note that universal mandatory PHA compliance followed on 2025-07-01 (Notice PIH 2024-38). Pre-2024 periods keep $400/$480/3%, so all existing 2022–2023 tests are unchanged. The transitional 5%/7.5% phased hardship relief for the medical threshold is individual-circumstance and not modeled.

References

• 24 CFR § 5.611 — Adjusted income
• 24 CFR § 5.603 — Definitions (dependent)
• 24 CFR § 5.609(b)(5) — workers' compensation exclusion
• HUD CY2026 Inflation-Adjusted Values (Table 1)
• Notice PIH 2024-38 — compliance date

Test plan

• Existing hud_adjusted_income.yaml cases (all period 2022) and HUD integration cases (2022–2026, none with elderly/disabled/dependent deductions in 2024+) are unaffected by construction — verified by inspection.
• Six new cases appended: post-HOTMA $525 + 10% threshold (2024), exact-threshold boundary (2024), disabled-adult dependent (2024), adult full-time-student dependent (2024), and 2026 inflation-adjusted amounts ($550/$500).
• Partner contract tests under tests/policy/baseline/partners/** verified unaffected: housing edge cases expect housing_assistance: 0 with no rent inputs, and state tests use receives_housing_assistance/housing_assistance as inputs only.
• CI passes

🤖 Generated with Claude Code

[codecov]

Codecov Report

✅ All modified and coverable lines are covered by tests.
✅ Project coverage is 100.00%. Comparing base (f9e58e7) to head (5881b20).
⚠️ Report is 157 commits behind head on main.

Additional details and impacted files

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  Files            3         1    -2     
  Lines           55        22   -33     
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- Hits            55        22   -33     

Flag	Coverage Δ
unittests	100.00% <100.00%> (ø)

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