Reform to remove head of household filing status (#3163)

* Reform standard deduction remove head of household filing status
Fixes #3162

Co-authored-by: Pavel Makarchuk <[email protected]>

* Fill in __init__.py; Change name of functions
Fixes #3162

* Add reform to reform lists and add unit test; Hoh formula still incomplete.
Fixes #3162

* Use fix amount as temp
Fixes #3162

* Small fix
Fixes #3162

* Fix

* Fix

* debug purpose

* debug

* Fix

* small fix

* Suggested change
Fixes #3162

* Suggested change
Fixes #3162

* Small fix

* Change to Romney

* add readme

* add FilingStatus enum

* formatting nit

* add remove_head_of_household reform to test

* add to reform

---------

Co-authored-by: Pavel Makarchuk <[email protected]>
Co-authored-by: Max Ghenis <[email protected]>

changelog_entry.yaml

@@ -0,0 +1,4 @@
+- bump: minor
+  changes:
+    added:
+    - Reform for repealing head of household filing status, as Senator Romney proposed in his Family Security Act.

policyengine_us/parameters/gov/contrib/congress/romney/README.md

@@ -0,0 +1 @@
+# Senator Mitt Romney

policyengine_us/parameters/gov/contrib/congress/romney/family_security_act/README.md

@@ -0,0 +1 @@
+# Family Security Act

policyengine_us/parameters/gov/contrib/congress/romney/family_security_act/remove_head_of_household.yaml

@@ -0,0 +1,9 @@
+description: The head of household filing status will be eliminated if this is true.
+values:
+  2000-01-01: False
+metadata:
+  unit: bool
+  label: Repeal head of household filing status
+  reference:
+    - title: Family Security Act
+      href: https://cdn.vox-cdn.com/uploads/chorus_asset/file/22279576/family_security_act_one_pager_appendix.pdf

policyengine_us/reforms/congress/romney/family_security_act/__init__.py

@@ -0,0 +1 @@
+from .remove_head_of_household import create_remove_head_of_household_reform

policyengine_us/reforms/congress/romney/family_security_act/remove_head_of_household.py

@@ -0,0 +1,57 @@
+from policyengine_us.model_api import *
+
+
+def create_remove_head_of_household() -> Reform:
+    class FilingStatus(Enum):
+        SINGLE = "Single"
+        JOINT = "Joint"
+        SEPARATE = "Separate"
+        WIDOW = "Widow(er)"
+
+    class filing_status(Variable):
+        value_type = Enum
+        entity = TaxUnit
+        possible_values = FilingStatus
+        default_value = FilingStatus.SINGLE
+        definition_period = YEAR
+        label = "Filing status"
+
+        def formula(tax_unit, period, parameters):
+            has_spouse = add(tax_unit, period, ["is_tax_unit_spouse"]) > 0
+            person = tax_unit.members
+            is_separated = tax_unit.any(person("is_separated", period))
+            is_widowed = tax_unit.any(person("is_widowed", period))
+            return select(
+                [has_spouse, is_separated, is_widowed],
+                [
+                    FilingStatus.JOINT,
+                    FilingStatus.SEPARATE,
+                    FilingStatus.WIDOW,
+                ],
+                default=FilingStatus.SINGLE,
+            )
+
+    class reform(Reform):
+        def apply(self):
+            self.update_variable(filing_status)
+
+    return reform
+
+
+def create_remove_head_of_household_reform(
+    parameters, period, bypass: bool = False
+):
+    if bypass:
+        return create_remove_head_of_household()
+
+    p = parameters(period).gov.contrib.congress.romney.family_security_act
+
+    if p.remove_head_of_household is True:
+        return create_remove_head_of_household()
+    else:
+        return None
+
+
+remove_head_of_household = create_remove_head_of_household_reform(
+    None, None, bypass=True
+)

policyengine_us/reforms/reforms.py

@@ -4,6 +4,9 @@
 from .dc_tax_threshold_joint_ratio import (
     create_dc_tax_threshold_joint_ratio_reform,
 )
+from .congress.romney.family_security_act import (
+    create_remove_head_of_household_reform,
+)
 from .cbo.payroll import (
     create_increase_taxable_earnings_for_social_security_reform,
 )
@@ -20,6 +23,9 @@ def create_structural_reforms_from_parameters(parameters, period):
     dc_tax_threshold_joint_ratio_reform = (
         create_dc_tax_threshold_joint_ratio_reform(parameters, period)
     )
+    remove_head_of_household = create_remove_head_of_household_reform(
+        parameters, period
+    )
     increase_taxable_earnings_for_social_security_reform = (
         create_increase_taxable_earnings_for_social_security_reform(
             parameters, period
@@ -31,6 +37,7 @@ def create_structural_reforms_from_parameters(parameters, period):
         winship_reform,
         dc_kccatc_reform,
         dc_tax_threshold_joint_ratio_reform,
+        remove_head_of_household,
         increase_taxable_earnings_for_social_security_reform,
     ]
     reforms = tuple(filter(lambda x: x is not None, reforms))

policyengine_us/tests/policy/contrib/congress/romney/family_security_act/remove_head_of_household.yaml

@@ -0,0 +1,14 @@
+- name: Remove head of household filing status
+  period: 2023
+  reforms: policyengine_us.reforms.congress.romney.family_security_act.remove_head_of_household.remove_head_of_household
+  input:
+    gov.contrib.congress.romney.family_security_act.remove_head_of_household : true
+    people:
+      head: {}
+      child:
+        is_tax_unit_spouse: false
+    tax_units:
+      tax_unit:
+        members: [head, child]
+  output:
+    filing_status: SINGLE