Add aca_ptc_los_angeles integration test file

policyengine_us/tests/policy/baseline/gov/aca/ptc/aca_ptc_los_angeles.yaml

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+# Two 2022 integration tests (one for each LA rating area):
+
+- name: aca_ptc_los_angeles test 22-15
+  absolute_error_margin: 0.00001
+  period: 2022
+  input:
+    people:
+      person1:
+        age: 50
+        employment_income: 40_000
+        is_aca_eshi_eligible: false
+      person2:
+        age: 45
+        employment_income: 30_000
+        is_aca_eshi_eligible: false
+      person3:
+        age: 15
+        is_aca_eshi_eligible: false
+    tax_units:
+      tax_unit:
+        members: [person1, person2, person3]
+    households:
+      household:
+        members: [person1, person2, person3]
+        state_fips: 6  # CA
+        county_fips: 37  # Los Angeles County has two zip3-defined rating areas
+        aca_zip3_ca_county_la: 911  # e.g., Pasadena (91105)
+  output:
+    tax_unit_medicaid_income_level: 3.0395136  # greater than 2.66 CA CHIP limit
+    is_medicaid_eligible: [false, false, false]
+    is_aca_ptc_eligible: [true, true, true]
+    aca_slspc_ca: 12_476  # same as 2022 KFF ACA calculator
+    aca_magi_percent: 318
+    aca_ptc_phase_out_rate: 0.0645
+    aca_ptc_ca: 7_961  # $7,947 per 2022 KFF ACA calculator
+    # annual contribution amount:  0.0645 * 70000 = 4515
+    # PEUS: 12476 - 7961 = 4515
+    # KFF:  12476 - 7947 = 4529
+    #                        14 diff is a bit more than $1/month 
+    # FPL = 21960 (for three in 2021), so exact MAGI/FPL = ~318.76%
+    # KFF implied applicable figure is 0.0647, which is between
+    #   318 ==> 0.0645  and 319 ==> 0.0648, so it appears as if KFF is
+    # not truncating the MAGI/FPL percent as called for on IRS Form 8962
+
+- name: aca_ptc_los_angeles test 22-16
+  absolute_error_margin: 0.00001
+  period: 2022
+  input:
+    people:
+      person1:
+        age: 50
+        employment_income: 40_000
+        is_aca_eshi_eligible: false
+      person2:
+        age: 45
+        employment_income: 30_000
+        is_aca_eshi_eligible: false
+      person3:
+        age: 15
+        is_aca_eshi_eligible: false
+    tax_units:
+      tax_unit:
+        members: [person1, person2, person3]
+    households:
+      household:
+        members: [person1, person2, person3]
+        state_fips: 6  # CA
+        county_fips: 37  # Los Angeles County has two zip3-defined rating areas
+        aca_zip3_ca_county_la: 904  # e.g., Santa Monica (90405)
+  output:
+    tax_unit_medicaid_income_level: 3.0395136  # greater than 2.66 CA CHIP limit
+    is_medicaid_eligible: [false, false, false]
+    is_aca_ptc_eligible: [true, true, true]    
+    aca_slspc_ca: 13_160  # same as 2022 KFF ACA calculator
+    aca_magi_percent: 318
+    aca_ptc_phase_out_rate: 0.0645
+    aca_ptc_ca: 8_645  # $8,631 per 2022 KFF ACA calculator
+    # annual contribution amount:  0.0645 * 70000 = 4515
+    # PEUS: 13160 - 8645 = 4515
+    # KFF:  13160 - 8631 = 4529
+    #                        14 diff is a bit more than $1/month 
+    # KFF implied applicable figure is 0.0647, which is between
+    #   318 ==> 0.0645  and 319 ==> 0.0648, so it appears as if KFF is
+    # not truncating the MAGI/FPL percent as called for on IRS Form 8962
+
+# Two 2023 integration tests (one for each LA rating area):
+
+# Read the NOTE below the following two tests to understand why they
+# are specified the way they are and why an alternative specification
+# of these two tests also causes differences between the results
+# generated by PolicyEngine-US and the 2023 KFF ACA Calculator.
+
+- name: aca_ptc_los_angeles test 23-15
+  absolute_error_margin: 0.00001
+  period: 2023
+  input:
+    people:
+      person1:
+        age: 44
+        employment_income: 30_000
+        is_aca_eshi_eligible: false
+      person2:
+        age: 42
+        employment_income: 30_000
+        is_aca_eshi_eligible: false
+      person3:
+        age: 12
+        is_aca_eshi_eligible: false
+    tax_units:
+      tax_unit:
+        members: [person1, person2, person3]
+    households:
+      household:
+        members: [person1, person2, person3]
+        state_fips: 6  # CA
+        county_fips: 37  # Los Angeles County has two zip3-defined rating areas
+        aca_zip3_ca_county_la: 908  # e.g., Long Beach (90805)
+  output:
+    tax_unit_medicaid_income_level: 2.413516  # less than 2.66 CA CHIP limit
+    is_medicaid_eligible: [false, false, true]  # KFF ACA calculator misses this
+    is_aca_ptc_eligible: [true, true, false]
+    aca_slspc_ca: 8_569  # $10,977 per 2023 KFF ACA calculator (for three)
+    aca_magi_percent: 260
+    aca_ptc_phase_out_rate: 0.0440
+    aca_ptc_ca: 5_929  # $8,325 per 2023 KFF ACA calculator (for three)
+    # annual contribution amount:  0.044 * 60000 = 2640
+    # PEUS:  8569 - 5929 = 2640
+    # KFF:  10977 - 8325 = 2652
+    #                        12 diff is $1/month
+    # FPL = 23030 (for three in 2022), so exact MAGI/FPL = ~260.53%
+    # KFF implied applicable figure is 0.0442, which is half way between
+    #   260 ==> 0.0440  and 261 ==> 0.0444, so it appears as if KFF is
+    # not truncating the MAGI/FPL percent as called for on IRS Form 8962
+
+- name: aca_ptc_los_angeles test 23-16
+  absolute_error_margin: 0.00001
+  period: 2023
+  input:
+    people:
+      person1:
+        age: 44
+        employment_income: 30_000
+        is_aca_eshi_eligible: false
+      person2:
+        age: 42
+        employment_income: 30_000
+        is_aca_eshi_eligible: false
+      person3:
+        age: 12
+        is_aca_eshi_eligible: false
+    tax_units:
+      tax_unit:
+        members: [person1, person2, person3]
+    households:
+      household:
+        members: [person1, person2, person3]
+        state_fips: 6  # CA
+        county_fips: 37  # Los Angeles County has two zip3-defined rating areas
+        aca_zip3_ca_county_la: 905  # e.g., Torrance (90505)
+  output:
+    tax_unit_medicaid_income_level: 2.413516  # less than 2.66 CA CHIP limit
+    is_medicaid_eligible: [false, false, true]  # KFF ACA calculator misses this
+    is_aca_ptc_eligible: [true, true, false]
+    aca_slspc_ca: 9_039  # $11,579 per 2023 KFF ACA calculator (for three)
+    aca_magi_percent: 260
+    aca_ptc_phase_out_rate: 0.0440
+    aca_ptc_ca: 6_399  # $8,927 per 2023 KFF ACA calculator (for three)
+    # annual contribution amount:  0.044 * 60000 = 2640
+    # PEUS:  9039 - 6399 = 2640
+    # KFF:  11579 - 8927 = 2652
+    #                        12 diff is $1/month
+    # FPL = 23030 (for three in 2022), so exact MAGI/FPL = ~260.53%
+    # KFF implied applicable figure is 0.0442, which is half way between
+    #   260 ==> 0.0440  and 261 ==> 0.0444, so it appears as if KFF is
+    # not truncating the MAGI/FPL percent as called for on IRS Form 8962
+
+# NOTE on the above two tests:
+# In the above two tests, the three-person tax unit has an income
+# low enough for the twelve-year-old child to be eligible for CHIP
+# in California.  If we had specified the tax unit to include just
+# the two adults, PolicyEngine-US would have produced the same SLSPC
+# amount as produced by the KFF ACA Calculator.  But apparently
+# there is no way to tell the KFF ACA Calculator that the two-person
+# ACA health insurance unit is part of a three-person tax unit.
+# Given that, the KFF ACA Calculator assumes a two-person tax unit,
+# and hence, produces a MAGI/FPL percent that is too high.  This
+# leads to an overestimate of the annual contribution amount and
+# leads to an underestimate of the PTC.  We have decided to use the
+# KFF ACA Calculator in a way that makes it easier to understand the
+# differences in the results.
+#
+# It is important to understand that pointing out these differences
+# is not meant to be a criticism of the KFF ACA Calculator.  On the
+# contrary, the collection of KFF ACA Calculators (going back almost
+# to the start of the ACA) is a unique resource for historical data
+# on the pricing of second-lowest-cost ACA silver plans.  It would be
+# only a modest exaggeration to characterize the KFF ACA Calculators
+# as a national treasure.