Attribute self-employed health premiums to farm and partnership businesses

changelog.d/sehi-farm-partnership-attribution.changed.md

@@ -0,0 +1 @@
+The US self-employed health premium attribution (the `other_health_insurance_premiums` stage) now covers people whose only profitable business is a Schedule F farm (`farm_operations_income`) or a partnership's Schedule K-1 box 14 code A earnings (`partnership_self_employment_net_earnings`), not only Schedule C. Each business qualifies on its own, so a loss in one never cancels another's profit; the Medicare-proxy and measured-ESI exclusions are unchanged. This matches the per-business Form 7206 limit in PolicyEngine/policyengine-us#10120.

docs/evidence/spec-engine/us-f0-coverage.json

@@ -4,9 +4,9 @@
     "version": 1
   },
   "country": "us",
-  "documentation_sha256": "0931cbd3aae2abcd8c072b78eba40c1c006b1bf7fa23c6a6681f9a895e47070e",
+  "documentation_sha256": "38828bde202269e0d60fe159e7ddee6d73cdc272eb208a19ad07576952abd39b",
   "field_usage": {
-    "authored_normative_field_count": 32404,
+    "authored_normative_field_count": 32406,
     "claim_count": 49,
     "claims": [
       {
@@ -514,8 +514,8 @@
         ],
         "mode": "legacy_behavior",
         "pointer_class": "all",
-        "pointer_count": 1716,
-        "pointer_sha256": "3e808ed9f5a791c0dfb85be0c59adf803366bf6e8c7a9f5a58f92974e044b607",
+        "pointer_count": 1718,
+        "pointer_sha256": "ce9297355f6d931d55ceee220d9a8bd84f73c571c7254af95f83865a05183867",
         "rationale": null,
         "relative_sink_prefix": "/source_manifest/stages",
         "source_prefix": "/authored/spec~1sources.yaml/stages",
@@ -772,20 +772,20 @@
         "verifier": "vintages"
       }
     ],
-    "configuration_field_count": 42184,
-    "consumed_field_count": 42184,
+    "configuration_field_count": 42186,
+    "consumed_field_count": 42186,
     "generation0_effect_counts": {
-      "legacy_behavior": 38498,
+      "legacy_behavior": 38500,
       "no_generation0_effect": 3686
     },
     "mode_counts": {
       "compiler_semantic": 27717,
       "front_end_validation": 354,
       "identity_only": 103,
-      "legacy_behavior": 14010
+      "legacy_behavior": 14012
     },
     "multiple_primary_use_field_count": 0,
-    "pointer_inventory_sha256": "8f655670b9794adae905ede64bdceba6395eeb8d642b6c5896d5c516f1f6a6a7",
+    "pointer_inventory_sha256": "11e11693ab6b89b1008c3fb69d933b3dbebcb61d49eeba0d62f9edb776ba01cb",
     "resolved_binding_field_count": 9780,
     "unused_field_count": 0
   },
@@ -1361,12 +1361,12 @@
         ],
         "expected": {
           "producer_count": 38,
-          "sha256": "cc34ba11288d01145fc2dc1a669df3f7c4ef2019d73afb02dd8eeee852b16d20"
+          "sha256": "d5be3aafad998f0a3445cc08a6f8555d373ed983353d628634e4b2ab85edfc61"
         },
         "failures": [],
         "observed": {
           "producer_count": 38,
-          "sha256": "cc34ba11288d01145fc2dc1a669df3f7c4ef2019d73afb02dd8eeee852b16d20"
+          "sha256": "d5be3aafad998f0a3445cc08a6f8555d373ed983353d628634e4b2ab85edfc61"
         },
         "status": "covered"
       },
@@ -1656,13 +1656,13 @@
           "compiler_ir.node_slices"
         ],
         "expected": {
-          "map_sha256": "b4d6ec9c11ce323d83319a3d0289e0cf7216a7936d6c6f08cef0a463ad369641",
-          "protocol_sha256": "114217a2918329b0601d94deb8ed83f73919584b85ca8aabe45a40665afb6560"
+          "map_sha256": "fd964b17be1461f4a5bb14954a8933d1ecfc121330ea222e2401e6bffc98b6b0",
+          "protocol_sha256": "bd26d3022e82f86714e735f69effc7a92dcc35c011fb71ab50c7f4d43b9b20fd"
         },
         "failures": [],
         "observed": {
-          "map_sha256": "b4d6ec9c11ce323d83319a3d0289e0cf7216a7936d6c6f08cef0a463ad369641",
-          "protocol_sha256": "114217a2918329b0601d94deb8ed83f73919584b85ca8aabe45a40665afb6560"
+          "map_sha256": "fd964b17be1461f4a5bb14954a8933d1ecfc121330ea222e2401e6bffc98b6b0",
+          "protocol_sha256": "bd26d3022e82f86714e735f69effc7a92dcc35c011fb71ab50c7f4d43b9b20fd"
         },
         "status": "covered"
       },
@@ -1677,7 +1677,7 @@
           "compiler_ir.seed_stream_map"
         ],
         "expected": {
-          "implementation_sha256": "114217a2918329b0601d94deb8ed83f73919584b85ca8aabe45a40665afb6560",
+          "implementation_sha256": "bd26d3022e82f86714e735f69effc7a92dcc35c011fb71ab50c7f4d43b9b20fd",
           "protocol": "legacy-v1",
           "streams": [
             "build_model",
@@ -1698,7 +1698,7 @@
         },
         "failures": [],
         "observed": {
-          "implementation_sha256": "114217a2918329b0601d94deb8ed83f73919584b85ca8aabe45a40665afb6560",
+          "implementation_sha256": "bd26d3022e82f86714e735f69effc7a92dcc35c011fb71ab50c7f4d43b9b20fd",
           "protocol": "legacy-v1",
           "streams": [
             "build_model",
@@ -1775,12 +1775,12 @@
           "legacy_adapter.imputation.late_producer_resource_semantics"
         ],
         "expected": {
-          "sha256": "f4f8bfeb79268a4043a843b47cec1d1c0e58e9f5dd6bc23417ada95446dd7b8e",
+          "sha256": "1db3c553867432ceeed99c0bc805bb05d56c28a14fbbb537407403660c4e22e0",
           "stages": 37
         },
         "failures": [],
         "observed": {
-          "sha256": "f4f8bfeb79268a4043a843b47cec1d1c0e58e9f5dd6bc23417ada95446dd7b8e",
+          "sha256": "1db3c553867432ceeed99c0bc805bb05d56c28a14fbbb537407403660c4e22e0",
           "stages": 38
         },
         "status": "covered"
@@ -1887,7 +1887,7 @@
             "alpha",
             "zeta"
           ],
-          "sha256": "3db095ce2d1ef89028d3862f0edc827d704f099c5b3323f9b115642a3c27e007"
+          "sha256": "1980cde7a84ed8d1ff9277e2d95932e3b3b3fca3ae2812aebc00d8ba8c6e517e"
         },
         "failures": [],
         "observed": {
@@ -1911,7 +1911,7 @@
             "alpha",
             "zeta"
           ],
-          "sha256": "3db095ce2d1ef89028d3862f0edc827d704f099c5b3323f9b115642a3c27e007"
+          "sha256": "1980cde7a84ed8d1ff9277e2d95932e3b3b3fca3ae2812aebc00d8ba8c6e517e"
         },
         "status": "covered"
       },
@@ -1975,7 +1975,7 @@
             "take_up_contract",
             "us_qbi_reconciliation_contract"
           ],
-          "sha256": "61a5484eab9fae1d6651b3ae15f1793d4934ea2f6ed2c08d05716b745c221014"
+          "sha256": "5460d64d5204c4be0fefa7e049fb5adc6f99d72c308b50098deb5efe9708cbeb"
         },
         "status": "covered"
       },
@@ -2599,7 +2599,7 @@
       "country": "us",
       "schema_id": "country_spec",
       "schema_version": 1,
-      "spec_sha256": "f76f921d4f74392b106b8c0729ce250494e0a55455eaba7b910b19cdf7825178"
+      "spec_sha256": "9550605da8976e20d07a8c453b091d825a36020fe34b34a65f8724043d0b5f1c"
     }
   },
   "report_schema_version": 3,
@@ -2609,7 +2609,7 @@
     "country": "us",
     "schema_id": "country_spec",
     "schema_version": 1,
-    "spec_sha256": "f76f921d4f74392b106b8c0729ce250494e0a55455eaba7b910b19cdf7825178"
+    "spec_sha256": "9550605da8976e20d07a8c453b091d825a36020fe34b34a65f8724043d0b5f1c"
   },
   "status": "pass"
 }

packages/microcosm-build/src/microcosm/build/spec_engine/field_usage.py

@@ -26,9 +26,9 @@
 )
 from .schemas import load_schema_registry
 
-EXPECTED_AUTHORED_FIELD_COUNT = 32_404
+EXPECTED_AUTHORED_FIELD_COUNT = 32_406
 EXPECTED_RESOLVED_BINDING_FIELD_COUNT = 9_780
-EXPECTED_CONFIGURATION_FIELD_COUNT = 42_184
+EXPECTED_CONFIGURATION_FIELD_COUNT = 42_186
 
 
 class FieldUsageError(AssertionError):
@@ -485,8 +485,8 @@ def _path_inventory(rows: Sequence[tuple[str, object]]) -> tuple[int, str]:
         "d6782c5de5bbed1bdc6bf653c4a6d4aadcad4ccc72d35e1092e130fcb04680a3",
     ),
     "source_stages": (
-        1_716,
-        "3e808ed9f5a791c0dfb85be0c59adf803366bf6e8c7a9f5a58f92974e044b607",
+        1_718,
+        "ce9297355f6d931d55ceee220d9a8bd84f73c571c7254af95f83865a05183867",
     ),
     "spine_assembly_household_mass_shares": (
         2,

packages/microcosm-build/src/microcosm/build/spec_engine/inventory_coverage.py

@@ -350,18 +350,18 @@
     "acs_person_predictors": "878c788a6f037d7aca12b3586ea034eff04f3034ffa11935a736493042551f25",
     "authority": "9d4a9672a0f03039b1fe874b9fe21ed575be0d29f14afc396d03cdf5c809bdd2",
     "early_families": "4aa9f736fd76e83955477ad1667e58f48f264783f05bdc7f0102cd32d61323bd",
-    "full_checkpoint": "3db095ce2d1ef89028d3862f0edc827d704f099c5b3323f9b115642a3c27e007",
+    "full_checkpoint": "1980cde7a84ed8d1ff9277e2d95932e3b3b3fca3ae2812aebc00d8ba8c6e517e",
     "gap_fill_schedule": "1c31f9868f7884347cc19cf1ff65da43f950b9114941a715bab168246db414a7",
     "graph_nodes": "40cd51ffdfe2e9d9d08d48c08e8ded9de1e4b134783bab05c4abc6ad5c72ca1e",
     "geography_assignment": "44e7f5f6cd7ceeef85d532c3d46306d03de4f4ee811376e6d29920742746b65c",
     "late_families": "d91f9ff0eb52f43e7b6eed3d5c58c37abe1620c3a11021da15dae9c10e16d382",
-    "late_resource_semantics": "cc34ba11288d01145fc2dc1a669df3f7c4ef2019d73afb02dd8eeee852b16d20",
+    "late_resource_semantics": "d5be3aafad998f0a3445cc08a6f8555d373ed983353d628634e4b2ab85edfc61",
     "late_schedule": "e59c019d3d454eac99ac0ac209b6c5b6faaf9bdfcaeee18c36a25be19bf7da2f",
     "ownership": "5f64f0aac49e2313177564f71876bffc8c81b3ded4df701e70930e60e9c98356",
     "primary_tuples": "fdf23da429f8c501e198a2f5b719763d523a41565c2153fdf17b0344f21bcd7c",
-    "seed_map": "b4d6ec9c11ce323d83319a3d0289e0cf7216a7936d6c6f08cef0a463ad369641",
-    "seed_protocol": "114217a2918329b0601d94deb8ed83f73919584b85ca8aabe45a40665afb6560",
-    "source_manifest": "f4f8bfeb79268a4043a843b47cec1d1c0e58e9f5dd6bc23417ada95446dd7b8e",
+    "seed_map": "fd964b17be1461f4a5bb14954a8933d1ecfc121330ea222e2401e6bffc98b6b0",
+    "seed_protocol": "bd26d3022e82f86714e735f69effc7a92dcc35c011fb71ab50c7f4d43b9b20fd",
+    "source_manifest": "1db3c553867432ceeed99c0bc805bb05d56c28a14fbbb537407403660c4e22e0",
     "take_up": "9522ce40f7dea569312dd7a7beb474e5a5afadd2f1e10cb5876534c3ef623d35",
     "tail": "ac92829c88a1a4fb6460d61190918d5d99c6c377fc8dd8f62f02b332d09bf59c",
 }

packages/microcosm-build/src/microcosm/build/spec_engine/schema/sources.schema.json

@@ -765,14 +765,21 @@
       "output_self_employed_flag": {
        "type": "string"
       },
+      "plan_business_income_sources": {
+       "type": "object",
+       "minProperties": 1,
+       "additionalProperties": {
+        "type": "array",
+        "minItems": 1,
+        "uniqueItems": true,
+        "items": {
+         "type": "string",
+         "minLength": 1
+        }
+       }
+      },
       "reported_source": {
        "type": "string"
-      },
-      "self_employment_income_sources": {
-       "type": "array",
-       "items": {
-        "type": "string"
-       }
       }
      },
      "required": [
@@ -783,8 +790,8 @@
       "medicare_ssdi_source",
       "output_premiums",
       "output_self_employed_flag",
-      "reported_source",
-      "self_employment_income_sources"
+      "plan_business_income_sources",
+      "reported_source"
      ]
     },
     {

packages/microcosm-build/src/microcosm/build/us/release_input_coverage_manifest.json

@@ -154,7 +154,7 @@
    "status": "required"
   },
   "health_insurance_premiums": {
-   "note": "Self-employed premium attribution leaf (PolicyEngine/microcosm#451 item 2): the deterministic attribution operation of the other_health_insurance_premiums release stage copies the reported non-Part-B premium onto this person input for strictly-positive Schedule C people outside the Medicare proxy, which is the only channel populating the section 162(l) self-employed health ALD (SOI Pub 1304 Table 1.4 TY2023: 3,595,764 returns / $31.23B, ledger#105). Absent on pre-attribution artifacts by construction; any new release produces it.",
+   "note": "Self-employed premium attribution leaf (PolicyEngine/microcosm#451 item 2): the deterministic attribution operation of the other_health_insurance_premiums release stage copies the reported non-Part-B premium onto this person input for people with a strictly positive Schedule C, Schedule F or partnership (Schedule K-1 box 14 code A) business who are outside the Medicare proxy and measured employer coverage, which is the only channel populating the section 162(l) self-employed health ALD (SOI Pub 1304 Table 1.4 TY2023: 3,595,764 returns / $31.23B, ledger#105). Absent on pre-attribution artifacts by construction; any new release produces it.",
    "status": "required"
   },
   "health_insurance_premiums_without_medicare_part_b": {
@@ -237,7 +237,7 @@
    "status": "required"
   },
   "is_self_employed": {
-   "note": "Gate flag for the self-employed premium attribution (PolicyEngine/microcosm#451 item 2): opens the defined_for gate on the engine's self_employed_health_insurance_premiums adds-aggregation for every strictly-positive Schedule C person. Written by the same attribution operation as health_insurance_premiums.",
+   "note": "Gate flag for the self-employed premium attribution (PolicyEngine/microcosm#451 item 2): opens the defined_for gate on the engine's self_employed_health_insurance_premiums adds-aggregation for every person whose Schedule C, Schedule F or partnership net earnings are strictly positive, each business on its own. Written by the same attribution operation as health_insurance_premiums.",
    "status": "required"
   },
   "is_separated": {