Count Colorado's in-kind support and maintenance for AND-CS clients in another person's household

changelog.d/co-adult-financial-ism.fixed.md

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+Count Colorado's in-kind support and maintenance (9 CCR 2503-5 3.520.79) in AND-CS income: SSA's one-third reduction for SSI recipients in another person's household from March 2014, Colorado's maximum for clients without SSI, and the pre-2014 shelter and food components.

policyengine_us/parameters/gov/states/co/ssa/ism/component_share/food.yaml

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+description: Before 2014 Colorado counted this share of the Aid to the Needy Disabled-Colorado Supplement grant standard as unearned income when food was supplied in full at no cost.
+
+values:
+  # Applied from 2007, as for the shelter share. The table effective
+  # January 1, 2014 dropped the food component.
+  2007-01-01: 0.205
+  2014-01-01: 0
+
+metadata:
+  unit: /1
+  period: month
+  label: Colorado AND-CS food component share before 2014
+  reference:
+    - title: 9 CCR 2503-1, Section 3.250.222 (effective January 1, 2008), in-kind items other than shelter and utilities
+      href: https://www.sos.state.co.us/CCR/GenerateRulePdf.do?fileName=9+CCR+2503-1&ruleVersionId=2137#page=103
+    - title: 9 CCR 2503-1, Sections 3.460.43, 3.460.45, AND/AB/SSI-CS components (emergency rule effective January 1, 2007)
+      href: https://www.sos.state.co.us/CCR/GenerateRulePdf.do?fileName=9+CCR+2503-1&ruleVersionId=2137#page=134
+    - title: 9 CCR 2503-2, Section 3.250.222 (effective September 15, 2012)
+      href: https://www.sos.state.co.us/CCR/GenerateRulePdf.do?fileName=9+CCR+2503-2&ruleVersionId=4793#page=32
+    - title: 9 CCR 2503-4, Section 3.460.45, grant component table without a food component (effective January 1, 2014)
+      href: https://www.sos.state.co.us/CCR/GenerateRulePdf.do?fileName=9+CCR+2503-4&ruleVersionId=5539#page=13

policyengine_us/parameters/gov/states/co/ssa/ism/component_share/shelter.yaml

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+description: Before 2014 Colorado counted up to this share of the Aid to the Needy Disabled-Colorado Supplement grant standard as in-kind support and maintenance for shelter and utilities.
+
+values:
+  # Applied from 2007, the first table whose base is the grant standard
+  # without a conflicting figure (the January 1, 2004 table had 37.0% and
+  # printed a $513 maximum grant). From 2014 the cap is a dollar amount
+  # (ism/maximum.yaml).
+  2007-01-01: 0.366
+
+metadata:
+  unit: /1
+  period: month
+  label: Colorado AND-CS shelter and utilities component share before 2014
+  reference:
+    - title: 9 CCR 2503-1, Section 3.250.22 (effective January 1, 2008; ISM capped at the shelter and utility component)
+      href: https://www.sos.state.co.us/CCR/GenerateRulePdf.do?fileName=9+CCR+2503-1&ruleVersionId=2137#page=101
+    - title: 9 CCR 2503-1, Sections 3.460.43, 3.460.45, AND/AB/SSI-CS components (emergency rule effective January 1, 2007)
+      href: https://www.sos.state.co.us/CCR/GenerateRulePdf.do?fileName=9+CCR+2503-1&ruleVersionId=2137#page=134
+    - title: 9 CCR 2503-2, Section 3.250.22 (effective September 15, 2012)
+      href: https://www.sos.state.co.us/CCR/GenerateRulePdf.do?fileName=9+CCR+2503-2&ruleVersionId=4793#page=30
+    - title: 9 CCR 2503-4, Sections 3.460.43, 3.460.45 (effective September 15, 2012)
+      href: https://www.sos.state.co.us/CCR/GenerateRulePdf.do?fileName=9+CCR+2503-4&ruleVersionId=4795#page=13

policyengine_us/parameters/gov/states/co/ssa/ism/maximum.yaml

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+description: Colorado counts up to this amount of in-kind support and maintenance for shelter as unearned income of an Old Age Pension or Aid to the Needy Disabled-Colorado Supplement client.
+
+values:
+  # 9 CCR 2503-5 3.520.79(E): one-third of the SSI benefit standard plus a
+  # $20 disregard, rounded to the nearest dollar. The rule publishes $284 for
+  # 2021, a dollar below that formula's $285; the published amounts are used.
+  2014-01-01: 260
+  2015-01-01: 264
+  2017-01-01: 265
+  2018-01-01: 270
+  2019-01-01: 277
+  2020-01-01: 281
+  2021-01-01: 284
+  2022-01-01: 300
+  2023-01-01: 325
+  2024-01-01: 334
+  2025-01-01: 342
+  2026-01-01: 351
+
+metadata:
+  unit: currency-USD
+  period: month
+  label: Colorado Adult Financial maximum in-kind support and maintenance
+  reference:
+    - title: 9 CCR 2503-4, Section 3.460.45, AND/AB/SSI-CS grant component table (effective January 1, 2014)
+      href: https://www.sos.state.co.us/CCR/GenerateRulePdf.do?fileName=9+CCR+2503-4&ruleVersionId=5539#page=13
+    - title: 9 CCR 2503-5, Sections 3.530(B), 3.546(E) (effective March 2, 2014)
+      href: https://www.sos.state.co.us/CCR/GenerateRulePdf.do?fileName=9+CCR+2503-5&ruleVersionId=5597#page=44
+    - title: 9 CCR 2503-5, Sections 3.530(B), 3.546(E) (effective January 1, 2015)
+      href: https://www.sos.state.co.us/CCR/GenerateRulePdf.do?fileName=9+CCR+2503-5&ruleVersionId=6068#page=45
+    - title: 9 CCR 2503-5, Sections 3.530(B), 3.546(E) (effective November 4, 2016; 2017 amount)
+      href: https://www.sos.state.co.us/CCR/GenerateRulePdf.do?fileName=9+CCR+2503-5&ruleVersionId=6928#page=47
+    - title: 9 CCR 2503-5, Sections 3.530(B), 3.546(E) (effective December 1, 2017; 2018 amount)
+      href: https://www.sos.state.co.us/CCR/GenerateRulePdf.do?fileName=9+CCR+2503-5&ruleVersionId=7377#page=46
+    - title: 9 CCR 2503-5, Sections 3.530(B), 3.546(E) (effective November 2, 2018; 2019 amount)
+      href: https://www.sos.state.co.us/CCR/GenerateRulePdf.do?fileName=9+CCR+2503-5&ruleVersionId=7827#page=46
+    - title: 9 CCR 2503-5, Sections 3.530(B), 3.546(E) (effective January 1, 2020)
+      href: https://www.sos.state.co.us/CCR/GenerateRulePdf.do?fileName=9+CCR+2503-5&ruleVersionId=8443#page=46
+    - title: 9 CCR 2503-5, Sections 3.530(B), 3.546(D) (effective January 1, 2021)
+      href: https://www.sos.state.co.us/CCR/GenerateRulePdf.do?fileName=9+CCR+2503-5&ruleVersionId=9241#page=61
+    - title: 9 CCR 2503-5, Sections 3.530(B), 3.546(D) (effective January 1, 2022)
+      href: https://www.sos.state.co.us/CCR/GenerateRulePdf.do?fileName=9+CCR+2503-5&ruleVersionId=9918#page=61
+    - title: 9 CCR 2503-5, Section 3.546(D) (effective January 1, 2023)
+      href: https://www.sos.state.co.us/CCR/GenerateRulePdf.do?fileName=9+CCR+2503-5&ruleVersionId=10601#page=73
+    - title: 9 CCR 2503-5, Sections 3.530(B), 3.546(D) (effective March 30, 2024; 2024 amount)
+      href: https://www.sos.state.co.us/CCR/GenerateRulePdf.do?fileName=9+CCR+2503-5&ruleVersionId=11381#page=57
+    - title: 9 CCR 2503-5, Sections 3.530(B), 3.546(D) (effective January 1, 2025)
+      href: https://www.sos.state.co.us/CCR/GenerateRulePdf.do?fileName=9+CCR+2503-5&ruleVersionId=11744#page=57
+    - title: 9 CCR 2503-5, Sections 3.530(B), 3.546(D) (effective March 2, 2026)
+      href: https://www.sos.state.co.us/CCR/GenerateRulePdf.do?fileName=9+CCR+2503-5&ruleVersionId=12428#page=74
+    - title: 9 CCR 2503-5, Section 3.520.79(E)
+      href: https://www.sos.state.co.us/CCR/GenerateRulePdf.do?fileName=9+CCR+2503-5&ruleVersionId=12428#page=74

policyengine_us/tests/core/test_co_ism_invariants.py

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+"""Property tests: Colorado Adult Financial in-kind support and maintenance.
+
+9 CCR 2503-5 3.520.79 counts in-kind support and maintenance (ISM) as
+unearned income of an Old Age Pension or AND-CS client. Under 3.520.79(B)(6)
+and 3.520.71(E), an SSI recipient whom SSA charges ISM is charged "a matching
+ISM" ("an identical ISM amount"); other clients are counted up to the maximum
+ISM (3.520.79(C), $351 in 2026).
+
+Each case is a disabled SSI client aged 18-59 with a disability benefit and
+earnings, single or married to a disabled spouse with the same arrangement,
+in 2026. Each case appears twice, as a twin with no in-kind support (N) and
+as one receiving it (S): in another person's household under SSI's
+one-third reduction, or in their own household with outside shelter support,
+optionally of a given value. A third set of people are clients aged 62
+without SSI, receiving shelter support of a drawn value.
+
+1. Matching (differential): an SSI recipient's ISM equals SSA's. Under the
+   one-third reduction this is the cut SSA made to the benefit rate, the
+   twins' ssi_amount_if_eligible difference; otherwise it is SSI's presumed
+   maximum value ISM, halved for a couple.
+2. Bounds: ISM is non-negative, and an SSI recipient's is no more than the
+   presumed maximum value, one-third of the benefit rate plus $20.
+3. No backfill: receiving in-kind support lowers SSI plus AND-CS by at least
+   SSA's ISM less the client's share of the $20 disregard (3.549(A)(2)) and
+   less any state supplementary payment that raises a grant to the $13
+   floor (3.549(B)), so AND-CS restores no more of SSA's reduction than
+   those.
+4. Payment, not value: a client without SSI who receives shelter from
+   others, and so pays none (3.520.79(C)(3)), is counted the $351 maximum
+   whatever the shelter is worth.
+"""
+
+import numpy as np
+import pytest
+
+from policyengine_us import Simulation
+
+YEAR = 2026
+PERIOD = f"{YEAR}-01"
+TOLERANCE = 0.01
+GROUPS = ("tax_units", "marital_units", "spm_units", "families", "households")
+
+
+def _add_unit(groups, key, members):
+    for name in GROUPS:
+        groups[name][f"{name}_{key}"] = {"members": members}
+    groups["households"][f"households_{key}"]["state_code"] = {YEAR: "CO"}
+
+
+def _arrangement_inputs(arrangement, value):
+    if arrangement == "another_household":
+        return {
+            "ssi_lives_in_another_persons_household": {PERIOD: True},
+            "ssi_receives_shelter_from_others_in_household": {PERIOD: True},
+            "ssi_others_pay_all_meals": {PERIOD: True},
+        }
+    inputs = {"ssi_receives_outside_shelter_support": {PERIOD: True}}
+    if value:
+        inputs["ssi_shelter_support_value"] = {YEAR: value * 12}
+    return inputs
+
+
+def build_situation(cases, values):
+    people = {}
+    groups = {name: {} for name in GROUPS}
+    for i, c in enumerate(cases):
+        for twin in "NS":
+            key = f"{twin}{i}"
+            members = []
+            for role in ("client", "spouse") if c["married"] else ("client",):
+                name = f"{role}_{key}"
+                people[name] = {
+                    "age": {YEAR: c[f"{role}_age"]},
+                    "is_disabled": {YEAR: True},
+                    "meets_ssi_disability_criteria": {YEAR: True},
+                    "social_security_disability": {YEAR: c[f"{role}_ssdi"] * 12},
+                    "employment_income": {YEAR: c[f"{role}_earnings"] * 12},
+                }
+                if twin == "S":
+                    people[name].update(
+                        _arrangement_inputs(c["arrangement"], c["support_value"])
+                    )
+                members.append(name)
+            if c["married"]:
+                people[members[0]]["is_tax_unit_head"] = {YEAR: True}
+                people[members[1]]["is_tax_unit_spouse"] = {YEAR: True}
+            _add_unit(groups, key, members)
+    for j, value in enumerate(values):
+        name = f"older_{j}"
+        people[name] = {
+            "age": {YEAR: 62},
+            "pension_income": {YEAR: 12_000},
+            "ssi_receives_outside_shelter_support": {PERIOD: True},
+            "ssi_shelter_support_value": {YEAR: value * 12},
+        }
+        _add_unit(groups, f"older_{j}", [name])
+    return {"people": people, **groups}
+
+
+def calculate(cases, values):
+    simulation = Simulation(situation=build_situation(cases, values))
+    names = list(simulation.populations["person"].ids)
+    results = {}
+    for variable in (
+        "co_ssa_in_kind_support_and_maintenance",
+        "co_state_supplement",
+        "co_state_supplement_countable_income",
+        "ssi",
+        "ssi_amount_if_eligible",
+        "ssi_in_kind_support_and_maintenance",
+        "ssi_couple_computation_applies",
+    ):
+        period = YEAR if variable == "ssi_in_kind_support_and_maintenance" else PERIOD
+        values_ = np.asarray(simulation.calculate(variable, period))
+        if variable == "ssi_in_kind_support_and_maintenance":
+            values_ = values_ / 12
+        results[variable] = dict(zip(names, values_))
+    p = simulation.tax_benefit_system.parameters(PERIOD)
+    return results, p
+
+
+def assert_properties(cases, values):
+    results, p = calculate(cases, values)
+    ism = results["co_ssa_in_kind_support_and_maintenance"]
+    supplement = results["co_state_supplement"]
+    ssi = results["ssi"]
+    rate = results["ssi_amount_if_eligible"]
+    maximum = p.gov.states.co.ssa.ism.maximum
+    individual_pmv = p.gov.ssa.ssi.amount.individual / 3 + 20
+    and_cs = p.gov.states.co.ssa.state_supplement
+    disregard = and_cs.income.disregards.unearned
+    countable = results["co_state_supplement_countable_income"]
+    for i, c in enumerate(cases):
+        roles = ("client", "spouse") if c["married"] else ("client",)
+        for role in roles:
+            n, s = f"{role}_N{i}", f"{role}_S{i}"
+            # 2. Bounds.
+            assert ism[n] == 0, c
+            assert -TOLERANCE <= ism[s] <= individual_pmv + TOLERANCE, c
+            if ssi[s] <= 0:
+                continue
+            # 1. Matching.
+            if c["arrangement"] == "another_household":
+                expected = rate[n] - rate[s]
+            else:
+                expected = results["ssi_in_kind_support_and_maintenance"][s]
+                if results["ssi_couple_computation_applies"][s]:
+                    expected /= 2
+            assert ism[s] == pytest.approx(expected, abs=TOLERANCE), c
+            # 3. No backfill.
+            share = disregard / 2 if c["married"] else disregard
+            grant = max(0, and_cs.grant_standard - ssi[s] - countable[s])
+            floor_top_up = supplement[s] - grant if supplement[s] > 0 else 0
+            drop = ssi[n] + supplement[n] - ssi[s] - supplement[s]
+            assert drop >= ism[s] - share - floor_top_up - TOLERANCE, c
+    for j, value in enumerate(values):
+        # 4. Payment, not value.
+        assert ism[f"older_{j}"] == pytest.approx(maximum, abs=TOLERANCE), value
+
+
+def test_worked_examples():
+    """co_state_supplement YAML Cases 28 and 34, monthly: a single client in
+    another person's household is charged 331.33 and paid $20; each member of
+    a couple is charged 248.50 and paid 258.50. A client without SSI who
+    pays nothing is counted the $351 maximum, whatever the support is
+    worth."""
+    single = {
+        "married": False,
+        "client_age": 40,
+        "client_ssdi": 0,
+        "client_earnings": 0,
+        "spouse_age": 40,
+        "spouse_ssdi": 0,
+        "spouse_earnings": 0,
+        "arrangement": "another_household",
+        "support_value": 0,
+    }
+    couple = {**single, "married": True, "client_age": 50, "spouse_age": 52}
+    results, _ = calculate([single, couple], [0, 200, 400])
+    ism = results["co_ssa_in_kind_support_and_maintenance"]
+    supplement = results["co_state_supplement"]
+    assert ism["client_S0"] == pytest.approx(331.33, abs=TOLERANCE)
+    assert supplement["client_S0"] == pytest.approx(20, abs=TOLERANCE)
+    assert ism["client_S1"] == pytest.approx(248.50, abs=TOLERANCE)
+    assert supplement["spouse_S1"] == pytest.approx(258.50, abs=TOLERANCE)
+    assert ism["older_0"] == pytest.approx(351, abs=TOLERANCE)
+    assert ism["older_1"] == pytest.approx(351, abs=TOLERANCE)
+    assert ism["older_2"] == pytest.approx(351, abs=TOLERANCE)
+    assert_properties([single, couple], [0, 200, 400])
+
+
+try:
+    import hypothesis
+    import hypothesis.strategies as st
+except ImportError:  # pragma: no cover
+    hypothesis = None
+
+if hypothesis is not None:
+    # Each example builds a Simulation; on a loaded runner input generation
+    # can trip the too_slow health check, which says nothing about the model.
+    SLOW = [hypothesis.HealthCheck.too_slow]
+
+    def amount(high):
+        return st.one_of(st.just(0), st.integers(min_value=1, max_value=high))
+
+    @st.composite
+    def case(draw):
+        return {
+            "married": draw(st.booleans()),
+            "client_age": draw(st.integers(min_value=18, max_value=59)),
+            "client_ssdi": draw(amount(1_200)),
+            "client_earnings": draw(amount(1_500)),
+            "spouse_age": draw(st.integers(min_value=18, max_value=59)),
+            "spouse_ssdi": draw(amount(1_200)),
+            "spouse_earnings": draw(amount(1_500)),
+            "arrangement": draw(st.sampled_from(["another_household", "outside"])),
+            "support_value": draw(amount(500)),
+        }
+
+    # Review counterexample: the supported spouse's $10 grant is raised to
+    # the $13 floor.
+    FLOOR_CASE = {
+        "married": True,
+        "client_age": 18,
+        "client_ssdi": 0,
+        "client_earnings": 1_145,
+        "spouse_age": 18,
+        "spouse_ssdi": 0,
+        "spouse_earnings": 106,
+        "arrangement": "another_household",
+        "support_value": 0,
+    }
+
+    @hypothesis.settings(max_examples=15, deadline=None, suppress_health_check=SLOW)
+    @hypothesis.example(cases=[FLOOR_CASE], values=[0])
+    @hypothesis.given(
+        st.lists(case(), min_size=1, max_size=8),
+        st.lists(amount(500), min_size=1, max_size=6),
+    )
+    def test_properties(cases, values):
+        assert_properties(cases, values)