minor change

policyengine_us/parameters/gov/bankruptcy/dependent_expense.yaml

@@ -0,0 +1,13 @@
+description: The IRS limits the expense of dependent children education to this amount to each child under the chapter 7 bankruptcy means test.
+
+values:
+  2024-01-01: 2275
+
+metadata:
+  unit: currency-USD
+  period: year
+  label: Dependent children education expense per child
+  reference:
+    # The number, $189.58,comes from line 28 of the form, multiply by 12 and get the annual amount. 
+    - title: Official Form 122A-2 Chapter 7 Means Test Calculation
+      href: https://www.cacb.uscourts.gov/sites/cacb/files/documents/forms/122A2.pdf#page=6

policyengine_us/tests/policy/baseline/gov/bankruptcy/region/is_west_region.yaml

@@ -0,0 +1,20 @@
+- name: New Mexico is in west region.
+  period: 2024
+  input:
+    state_code_str: NM
+  output:
+    is_west_region: true
+
+- name: California is in west region. 
+  period: 2024
+  input:
+    state_code_str: CA
+  output:
+    is_west_region: true
+
+- name: Massachusetts is not in west region.
+  period: 2024
+  input:
+    state_code_str: MA
+  output:
+    is_west_region: false

policyengine_us/variables/gov/bankruptcy/deductions/chapter_7_bankruptcy_additional_expense_deductions.py

@@ -22,7 +22,12 @@ def formula(spm_unit, period, parameters):
         )
         education_expense = add(
             spm_unit, period, ["k12_tuition_and_fees"]
-        )  ## no more than $189.58 per child
+        ) 
+        child_count = add(spm_unit,period,["is_child_dependent"])
+        p = parameters(period).gov.bankruptcy
+        education_expense_allowance = child_count * p.dependent_expense
+        adjust_education_expense = min_(education_expense,education_expense_allowance)
+
         charitable_contributions = add(
             spm_unit,
             period,
@@ -33,7 +38,7 @@ def formula(spm_unit, period, parameters):
             + health_savings_account_expense
             + care_expense
             + home_energy_costs
-            + education_expense
+            + adjust_education_expense
             + charitable_contributions
         )
         return total / MONTHS_IN_YEAR

policyengine_us/variables/gov/bankruptcy/deductions/chapter_7_bankruptcy_local_standards_deductions.py

@@ -17,22 +17,20 @@ def formula(spm_unit, period, parameters):
             p.housing_and_utilities.insurance_and_operating[state][size]
         )
 
-        mortgage_or_rent_allowance = p.housing_and_utilities.mortgage_or_rent[
-            state
-        ][size]
+        mortgage_or_rent_allowance = ( 
+            p.housing_and_utilities.mortgage_or_rent[state][size]
+        )
         monthly_housing_expense = (
             add(spm_unit, period, ["housing_cost"]) / MONTHS_IN_YEAR
         )
         net_mortgage_or_rent_expense = max_(
             mortgage_or_rent_allowance - monthly_housing_expense, 0
         )
 
-        household_vehicles_owned = spm_unit.household(
-            "household_vehicles_owned", period
-        )
-        household_vehicles_owned_cap = min_(household_vehicles_owned, 2)
+        qualify_vehicles_owned = add(spm_unit,period,["is_vehicle_loaned"])
+        qualify_vehicles_owned_cap = min_(qualify_vehicles_owned, 2)
         ownership_costs_allowance = p.vehicle_operation.ownership_costs[
-            household_vehicles_owned_cap
+            qualify_vehicles_owned_cap
         ]
         vehicle_mortgage_expense = (
             add(spm_unit, period, ["vehicle_mortgage_expense"])

policyengine_us/variables/gov/bankruptcy/expenses/vehicle_mortgage_expense.py

@@ -4,6 +4,6 @@
 class vehicle_mortgage_expense(Variable):
     value_type = float
     entity = Person
-    label = "Vehivle mortgage expense"
+    label = "Vehicle mortgage expense"
     unit = USD
     definition_period = YEAR

policyengine_us/variables/gov/bankruptcy/region/is_west_region.py

@@ -9,10 +9,10 @@ class is_west_region(Variable):
     reference = "https://www.irs.gov/businesses/small-businesses-self-employed/local-standards-transportation"
 
     def formula(spm_unit, period, parameters):
-        state = spm_unit.household("state_code", period)
+        state_code = spm_unit.household("state_code_str", period)
 
         p = parameters(
             period
         ).gov.bankruptcy.local_standards.vehicle_operation.state_group
 
-        return np.isin(state, p.west)
+        return np.isin(state_code, p.west)

policyengine_us/variables/household/demographic/person/is_vehicle_loaned.py

@@ -0,0 +1,11 @@
+from policyengine_us.model_api import *
+
+
+class is_vehicle_loaned(Variable):
+    value_type = bool
+    entity = Person
+    label = "Is the vehicel loaned or leased"
+    definition_period = YEAR
+
+    def formula(person, period, parameters):
+        return person("vehicle_mortgage_expense",period) > 0