Draft: Integrate modeled state unemployment insurance into income flows

changelog.d/issue-8301-state-ui-income-flow.added.md

@@ -0,0 +1 @@
+Integrated modeled Alabama, New York, Oklahoma, Pennsylvania, and Utah unemployment insurance into unemployment compensation income flows.

policyengine_us/tests/policy/baseline/gov/states/al/dol/unemployment_insurance/integration.yaml

@@ -367,3 +367,27 @@
         # so the clamp binds. Annual = 275 * 14 = 3,850 (equals MBA, so the
         # MBA cap is not additionally binding here).
         al_ui: 3_850
+
+- name: Case 13, AL UI feeds unemployment compensation income flows.
+  # Reuses Case 1's monetarily-eligible input set (al_ui = $3,850) and asserts
+  # the state benefit also surfaces through the federal unemployment
+  # compensation income chain (unemployment_compensation adds al_ui).
+  period: 2024
+  absolute_error_margin: 0.01
+  input:
+    age: 35
+    state_code: AL
+    employment_income: 100_000
+    is_tax_unit_dependent: false
+    al_ui_high_quarter_wages: 10_000
+    al_ui_second_high_quarter_wages: 10_000
+    al_ui_base_period_wages: 40_000
+    al_ui_quarters_with_wages: 4
+    al_ui_weekly_earnings: 0
+    weeks_unemployed: 20
+  output:
+    al_ui: 3_850
+    unemployment_compensation: 3_850
+    tax_unit_unemployment_compensation: 3_850
+    taxable_unemployment_compensation: 3_850
+    tax_unit_taxable_unemployment_compensation: 3_850

policyengine_us/tests/policy/baseline/gov/states/ny/dol/unemployment_insurance/integration.yaml

@@ -246,3 +246,27 @@
         ny_ui_weekly_payable: 71.5
         # Annual = $71.50 * 10 = $715; MBA = $143 * 26 = $3,718 (not binding).
         ny_ui: 715
+
+- name: Case 9, NY UI feeds unemployment compensation income flows.
+  # Reuses Case 1's monetarily-eligible input set (ny_ui = $7,982) and asserts
+  # the state benefit also surfaces through the federal unemployment
+  # compensation income chain (unemployment_compensation adds ny_ui).
+  period: 2025
+  absolute_error_margin: 0.01
+  input:
+    age: 35
+    state_code: NY
+    employment_income: 100_000
+    is_tax_unit_dependent: false
+    ny_ui_high_quarter_wages: 8_000
+    ny_ui_base_period_wages: 28_000
+    ny_ui_quarters_with_wages: 4
+    weeks_unemployed: 26
+    ny_ui_weekly_hours_worked: 0
+    ny_ui_gross_weekly_earnings: 0
+  output:
+    ny_ui: 7_982
+    unemployment_compensation: 7_982
+    tax_unit_unemployment_compensation: 7_982
+    taxable_unemployment_compensation: 7_982
+    tax_unit_taxable_unemployment_compensation: 7_982

policyengine_us/tests/policy/baseline/gov/states/ok/oesc/unemployment_insurance/integration.yaml

@@ -213,3 +213,27 @@
         # Note: intermediate variables (eligibility, WBA, etc.) may still
         # compute, but the top-level ok_ui is gated to OK households only.
         ok_ui: 0
+
+- name: Case 8, OK UI feeds unemployment compensation income flows.
+  # Reuses Case 1's monetarily-eligible input set (ok_ui = $8,000) and asserts
+  # the state benefit also surfaces through the federal unemployment
+  # compensation income chain (unemployment_compensation adds ok_ui).
+  period: 2024
+  absolute_error_margin: 0.01
+  input:
+    age: 35
+    state_code: OK
+    employment_income: 100_000
+    is_tax_unit_dependent: false
+    ok_ui_high_quarter_taxable_wages: 11_500
+    ok_ui_high_quarter_total_wages: 11_500
+    ok_ui_base_period_taxable_wages: 11_500
+    ok_ui_base_period_total_wages: 35_000
+    ok_ui_gross_weekly_earnings: 0
+    weeks_unemployed: 16
+  output:
+    ok_ui: 8_000
+    unemployment_compensation: 8_000
+    tax_unit_unemployment_compensation: 8_000
+    taxable_unemployment_compensation: 8_000
+    tax_unit_taxable_unemployment_compensation: 8_000

policyengine_us/tests/policy/baseline/gov/states/pa/dli/unemployment_compensation/integration.yaml

@@ -263,3 +263,25 @@
       person1:
         # Household is outside PA -> defined_for filters the benefit.
         pa_uc: 0
+
+- name: Case 8, PA UC feeds unemployment compensation income flows.
+  period: 2025
+  absolute_error_margin: 0.01
+  input:
+    age: 35
+    state_code: PA
+    employment_income: 100_000
+    is_tax_unit_dependent: false
+    pa_uc_highest_quarter_wages: 10_000
+    pa_uc_base_year_wages: 28_000
+    pa_uc_credit_weeks: 26
+    weeks_unemployed: 26
+    pa_uc_gross_weekly_earnings: 0
+  output:
+    pa_uc: 10_218
+    unemployment_compensation: 10_218
+    tax_unit_unemployment_compensation: 10_218
+    taxable_unemployment_compensation: 10_218
+    tax_unit_taxable_unemployment_compensation: 10_218
+    spm_unit_benefits: 10_218
+    household_benefits: 10_218

policyengine_us/tests/policy/baseline/gov/states/ut/dws/unemployment_insurance/integration.yaml

@@ -266,3 +266,27 @@
         # weeks_unemployed (17) == duration (17): annual = $395 * 17 = $6,715.
         # min($6,715, MBA $6,715) = $6,715 -> cap binds exactly at equality.
         ut_ui: 6_715
+
+- name: Case 9, UT UI feeds unemployment compensation income flows.
+  # Reuses Case 2's monetarily-eligible input set (ut_ui = $19,396) and asserts
+  # the state benefit also surfaces through the federal unemployment
+  # compensation income chain (unemployment_compensation adds ut_ui).
+  period: 2024
+  absolute_error_margin: 0.01
+  input:
+    age: 35
+    state_code: UT
+    employment_income: 100_000
+    is_tax_unit_dependent: false
+    ut_ui_base_period_wages: 80_000
+    ut_ui_high_quarter_wages: 25_000
+    ut_ui_quarters_with_wages: 4
+    ut_ui_weeks_unemployed: 26
+    ut_ui_gross_weekly_earnings: 0
+    ut_ui_weekly_hours_worked: 0
+  output:
+    ut_ui: 19_396
+    unemployment_compensation: 19_396
+    tax_unit_unemployment_compensation: 19_396
+    taxable_unemployment_compensation: 19_396
+    tax_unit_taxable_unemployment_compensation: 19_396

policyengine_us/variables/gov/states/unemployment_compensation.py

@@ -9,3 +9,4 @@ class unemployment_compensation(Variable):
     documentation = "Income from unemployment compensation programs."
     definition_period = YEAR
     uprating = "calibration.gov.irs.soi.unemployment_compensation"
+    adds = ["al_ui", "ny_ui", "ok_ui", "pa_uc", "ut_ui"]