Puerto Rico Earned Income Credit

Fixes PolicyEngine#5467

policyengine_us/parameters/gov/territories/pr/tax/income/credits/earned_income/net_income_limit.yaml

@@ -0,0 +1,10 @@
+description: 
+values: 
+  2010-12-31: 2_200 
+metadata:
+  unit: currency-USD
+  label: 
+  period: year
+  reference:
+    - title: 
+      href: 

policyengine_us/parameters/gov/territories/pr/tax/income/credits/earned_income/percent_income.yaml

@@ -0,0 +1,16 @@
+description: 
+values: 
+  2010-12-31: 3.5
+  2011-12-31: 4
+  2012-12-31: 4.5
+  2013-12-31: 5
+  2014-12-31: 5.5
+  2015-12-31: 6
+
+metadata:
+  unit: percent
+  label: 
+  period: year
+  reference:
+    - title: 
+      href: 

policyengine_us/parameters/gov/territories/pr/tax/income/credits/earned_income/percent_income_upper_bracket.yaml

@@ -0,0 +1,11 @@
+description: 
+values: 
+  2010-12-31: 2
+
+metadata:
+  unit: percent
+  label: 
+  period: year
+  reference:
+    - title: 
+      href: 

policyengine_us/parameters/gov/territories/pr/tax/income/credits/earned_income/upper_bracket_income_max.yaml

@@ -0,0 +1,16 @@
+description: 
+values: 
+  2010-12-31: 22_500
+  2011-12-31: 25_000
+  2012-12-31: 27_500
+  2013-12-31: 30_000
+  2014-12-31: 32_500
+  2015-12-31: 35_000
+
+metadata:
+  unit: currency-USD
+  label: 
+  period: year
+  reference:
+    - title: 
+      href: 

policyengine_us/parameters/gov/territories/pr/tax/income/credits/earned_income/upper_bracket_income_min.yaml

@@ -0,0 +1,11 @@
+description: 
+values: 
+  2010-12-31: 10_000
+
+metadata:
+  unit: currency-USD
+  label: 
+  period: year
+  reference:
+    - title: 
+      href: 

policyengine_us/variables/gov/territories/pr/tax/income/credits/earned_income/pr_earned_income_credit_eligible.py

@@ -0,0 +1,19 @@
+from policyengine_us.model_api import *
+
+
+class pr_earned_income_credit_eligible(Variable):
+    value_type = bool
+    unit = USD
+    entity = Person
+    label = ""
+    definition_period = YEAR
+    reference = ""
+
+    def formula(person, period, parameters):
+        p = parameters(
+            period
+        ).gov.territories.pr.tax.income.credits.earned_income
+        head_or_spouse = person("is_tax_unit_head_or_spouse", period)
+        net_income = person("") # if net_income (interest, child care payments etc.)
+
+        return head_or_spouse & net_income < p.net_income_limit