Add forms

Author: llennemann

policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/credits/low_income/pr_low_income_credit_eligible.yaml

@@ -5,10 +5,10 @@
     people:
       person1:
         pr_low_income_credit_eligible_person: true
-        pr_gross_income: 20_000
+        pr_gross_income_person: 20_000
       person2:
         pr_low_income_credit_eligible_person: true
-        pr_gross_income: 9_000
+        pr_gross_income_person: 9_000
     tax_units:
       tax_unit:
         members: [person1, person2]
@@ -25,10 +25,10 @@
     people:
       person1:
         pr_low_income_credit_eligible_person: false
-        pr_gross_income: 20_000
+        pr_gross_income_person: 20_000
       person2:
         pr_low_income_credit_eligible_person: false
-        pr_gross_income: 12_000
+        pr_gross_income_person: 12_000
     tax_units:
       tax_unit:
         members: [person1, person2]
@@ -45,10 +45,10 @@
     people:
       person1:
         pr_low_income_credit_eligible_person: true
-        pr_gross_income: 10_000
+        pr_gross_income_person: 10_000
       person2:
         pr_low_income_credit_eligible_person: false
-        pr_gross_income: 5_000
+        pr_gross_income_person: 5_000
     tax_units:
       tax_unit:
         members: [person1, person2]
@@ -65,10 +65,10 @@
     people:
       person1:
         pr_low_income_credit_eligible_person: true
-        pr_gross_income: 10_000
+        pr_gross_income_person: 10_000
       person2:
         pr_low_income_credit_eligible_person: false
-        pr_gross_income: 5_001
+        pr_gross_income_person: 5_001
     tax_units:
       tax_unit:
         members: [person1, person2]

policyengine_us/variables/gov/territories/pr/tax/income/credits/low_income/pr_low_income_credit_eligible.py

@@ -14,6 +14,6 @@ def formula(tax_unit, period, parameters):
         eligible_people = tax_unit(
             "pr_low_income_credit_eligible_people", period
         )
-        income = tax_unit("pr_gross_income", period)
+        income = tax_unit("pr_gross_income_person", period)
         income_limit = p.income_limit.calc(eligible_people)
         return income <= income_limit

policyengine_us/variables/gov/territories/pr/tax/income/credits/refundable_ctc/pr_refundable_ctc.py

@@ -7,7 +7,10 @@ class pr_refundable_ctc(Variable):
     label = "Puerto Rico refundable Child Tax Credit"
     unit = USD
     definition_period = YEAR
-    reference = "https://www.irs.gov/pub/irs-pdf/f1040s8.pdf"
+    reference = (
+        "https://www.irs.gov/pub/irs-pdf/f1040s8.pdf"
+        "https://www.law.cornell.edu/uscode/text/26/24#h_4_A"
+    )
 
     # This provision is part of the federal CTC legal code
     # will will merge the logic with the federal CTC once the puerto income tax structure is completed

policyengine_us/variables/gov/territories/pr/tax/income/credits/refundable_ctc/pr_refundable_ctc_social_security_tax.py

@@ -7,7 +7,10 @@ class pr_refundable_ctc_social_security_tax(Variable):
     label = "Puerto Rico social security and medicare taxes for refundable Child Tax Credit"
     unit = USD
     definition_period = YEAR
-    reference = "https://www.irs.gov/pub/irs-pdf/f1040s8.pdf"
+    reference = (
+        "https://www.irs.gov/pub/irs-pdf/f1040s8.pdf"
+        "https://www.law.cornell.edu/uscode/text/26/24#h_4_A"
+    )
 
     # line 23
     adds = "gov.irs.credits.ctc.refundable.social_security.add"

policyengine_us/variables/gov/territories/pr/tax/income/pr_gross_income.py renamed to policyengine_us/variables/gov/territories/pr/tax/income/pr_gross_income_person.py

@@ -1,7 +1,7 @@
 from policyengine_us.model_api import *
 
 
-class pr_gross_income(Variable):
+class pr_gross_income_person(Variable):
     value_type = float
     entity = Person
     label = "Puerto Rico gross income"