Merge pull request #5375 from PolicyEngine/second_ef

Second earner reform

changelog_entry.yaml

@@ -0,0 +1,4 @@
+- bump: minor
+  changes:
+    added:
+    - Second earner tax reform.

policyengine_us/parameters/gov/contrib/second_earner_reform/in_effect.yaml

@@ -0,0 +1,8 @@
+description: The second earner tax reform is in effect if this is true.
+metadata:
+  unit: bool
+  period: year
+  label: Second earner tax reform in effect
+
+values:
+  0000-01-01: false

policyengine_us/reforms/reforms.py

@@ -62,6 +62,9 @@
 from .ctc import (
     create_ctc_older_child_supplement_reform,
 )
+from .second_earner import (
+    create_second_earner_tax_reform,
+)
 
 
 from policyengine_core.reforms import Reform
@@ -142,6 +145,9 @@ def create_structural_reforms_from_parameters(parameters, period):
     ctc_older_child_supplement = create_ctc_older_child_supplement_reform(
         parameters, period
     )
+    second_earner_tax_reform = create_second_earner_tax_reform(
+        parameters, period
+    )
 
     reforms = [
         afa_reform,
@@ -172,6 +178,7 @@ def create_structural_reforms_from_parameters(parameters, period):
         salt_phase_out,
         repeal_state_dependent_exemptions,
         ctc_older_child_supplement,
+        second_earner_tax_reform,
     ]
     reforms = tuple(filter(lambda x: x is not None, reforms))
 

policyengine_us/reforms/second_earner/__init__.py

@@ -0,0 +1,3 @@
+from .second_earner_tax_reform import (
+    create_second_earner_tax_reform,
+)