Update PolicyEngine US to 1.702.0 and UK to 2.88.20

[policyengine]

Summary

Update PolicyEngine US from 1.691.3 to 1.702.0.

What changed (1.691.3 -> 1.702.0)

Added

• Added the North Dakota Renter's Refund.
• Added the Pennsylvania Property Tax/Rent Rebate standard rebate.
• Added a data-overridable SSI disability criteria variable for calibrated SSI simulations.
• Add statutory American Opportunity Credit student eligibility inputs and compute eligibility from those inputs.
• Added gov.contrib.refundable_credit_conversion reform: a configurable refundable flat credit composed of per-taxpayer, per-CTC-dependent, per-other-dependent, per-household, and per-earner earnings-subsidy components. The credit is appended to the federal refundable credit list when in_effect is true. Repealing existing credits and deductions is handled separately via direct overrides to baseline parameters.
• Implemented the Alaska Child Care Assistance Program (CCAP) for PASS II (post-ATAP transitional) and PASS III (general low-income); PASS I (ATAP-bundled) and PASS IV (OCS protective services) not modeled.
• YAML tests under tests/policy/baseline/partners/ that fail CI when a PR would change calculation results for any household API partner, surfaced as a standalone "Household API Partners" CI check. Includes (1) customer fixture mirrors for Amplifi, Impactica, and MyFriendBen, (2) analytics_coverage/ with 81 per-signature test cases grouped by state (one per unique input-variable shape sent through the production API), and (3) analytics_coverage/edge_cases/ with 642 boundary cases organized as federal/{category}/{program}/ (tax_credits, nutrition, healthcare, childcare, cash, housing, utility, composition) and state/{xx}/{program}.yaml. Cases target binding thresholds — income at FPL boundaries, age cutoffs, asset limits, immigration status, household composition — using state-aware values (e.g., per-state SNAP BBCE multipliers).
• Added Utah Homeowner's/Renter's Relief.
• Implemented Minnesota's renter's credit under Minn. Stat. §290.0693 for tax year 2024 onward, including household-income adjustments, rent constituting property taxes, refundable credit integration, and TAXSIM state property tax credit coverage.
• Add SC OBBBA non-conformity addition for 2025 (standard deduction increase, senior deduction, tip/overtime/auto loan deductions).
• Added a BEA NIPA proprietors' income mapping variable.
• Added the HUD Fair Market Rent CSV data store, a hud_fair_market_rent variable, and a download_hud_fmr helper script (Phase 1: county-level FY2025 with a placeholder seed row — full data refresh runs via the script with a free HUD API key).

Changed

• Apply Georgia HB463 (2025-2026): cut the flat individual income tax rate to 4.99%, raise the standard deduction to $30,000 joint / $15,000 single, raise the dependent exemption to $5,000, increase the age-65+ retirement income exclusion to $70,000 in 2027, and add qualified-overtime and cash-tip exclusions for tax years 2026-2028.
• Reintroduce age-specific labor supply response multipliers without changing the legacy scalar income elasticity path, and fix the labor-supply-response zero guard so nonzero primary or secondary substitution elasticities are not skipped.
• Replaced the full US County enum (3,175 values) with a 29-value AKCCAPRateRegion enum for Alaska CCAP rate-region lookups, cutting the AK CCAP test suite from ~10 minutes to ~12 seconds.
• Compute the Supplemental Poverty Measure capped housing subsidy from housing assistance, the SPM threshold housing portion, and HUD tenant payment.
• Gate housing assistance on a take-up input and use HUD Fair Market Rent as the national payment-standard fallback.
• Remove redundant uprating metadata and class-level aggregation metadata from variables that already define their computation explicitly.
• Include child support received and workers' compensation in SPM resources, and keep SPM housing and energy subsidies on canonical input variables.
• Apply Arkansas HB1001 (2026 1st Extraordinary Session) individual income tax rate cuts effective tax year 2026.

Fixed

• Fixed the Maryland pension exclusion maximum amount for 2026.
• Count SSTB self-employment income in Social Security, state and benefit income definitions, and mixed-category QBID allocation.
• Fixed Idaho's OBBBA Schedule 1-A deduction conformity after 2028.
• Fix EITC earned income calculations for self-employment loss netting.
• Fix Medicare enrollment defaults by modeling enrollment as eligibility-gated take-up.
• Restricted the New Mexico net capital gains 40% deduction to zero from 2025-01-01 per HB0037 (2024), which amended NMSA 7-2-34(A)(2) to apply the 40% element only to gains from the sale of a business. The capped element (up to $1,000) continues to apply.
• Backdate Massachusetts TAFDC and EAEDC standard assistance amounts to include FY25 (April 2025) 10% increase. The FY24 raise scheduled for April 2024 was rescinded by 9C cuts in January 2024; the actual increase came from the FY25 budget.
• Update 2026 Social Security benefit parameters to official SSA amounts and project wage-indexed thresholds with statutory NAWI formulas.
• Extend long-run dollar-input upraters through 2100 and limit the Trustees core threshold reform to federal wage-indexed tax parameters.
• Use HUD Section 8 income limits to determine housing assistance eligibility.
• Extend the CRFB non-refundable Social Security credit reform so it continues feeding into non-refundable credits after 2035.
• Subtract Form 4952 investment-income elections from net capital gain for the federal capital-gains tax.
• Update the 2026 Social Security payroll cap to the official SSA contribution and benefit base.
• Fix asset stock variables being divided across months in SNAP categorical eligibility calculations.
• Fixed the Nebraska refundable Child Tax Credit child-care eligibility proxy to read tax_unit_childcare_expenses (populated by typical tax filers) instead of pre_subsidy_childcare_expenses (only populated by benefits-program calculations).
• Fixed the AMT capital-gains calculation to read the regular-tax ordinary-income portion (Schedule D Tax Worksheet line 14 / line 21) for Form 6251 Part III line 27, so that filers whose AMTI minus exemption is below the 20% LTCG bracket threshold no longer overflow gains into the 20% bracket.
• Set explicit 2025 Maine property tax fairness credit benefit-base values to match the published Schedule PTFC/STFC line 8 table ($2,550 single / $3,300 HoH-one-child or joint-no-child / $4,050 joint or HoH-multi / $4,100 senior). IRS uprating with downwards $50 rounding produced values $50 short.
• Applied the 2025 federal-AGI-based phaseout to the Maine non-military pension income deduction.
• Adjust the Kentucky family size tax credit rate brackets at the 1.27 and 1.33 boundaries to account for KY's 0.5-cent rounding-up convention in the Schedule ITC table.
• Fix tax_unit_itemizes tied-federal-tax fallback to compare federal standard against federal itemized deductions, restoring TaxAct/TAXSIM behavior and resolving downstream CO/VT/LA state-tax discrepancies.

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[anth-volk]

Updated this PR to also pin PolicyEngine UK to 2.88.20, matching the UK package version most recently deployed with the simulation API manual deployment.

[codecov]

Codecov Report

✅ All modified and coverable lines are covered by tests.
✅ Project coverage is 78.01%. Comparing base (661538d) to head (9b249e5).
⚠️ Report is 2 commits behind head on master.

Additional details and impacted files

@@           Coverage Diff           @@
##           master    #3605   +/-   ##
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  Coverage   78.01%   78.01%           
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  Files          67       67           
  Lines        4071     4071           
  Branches      759      759           
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  Hits         3176     3176           
  Misses        700      700           
  Partials      195      195           

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