Reform to remove head of household filing status

changelog_entry.yaml

@@ -0,0 +1,5 @@
+- bump: minor
+  changes:
+    added:
+    - Reform for the Tax Foundation growth and opportunity plan.
+

policyengine_us/parameters/gov/contrib/tax_foundation/growth_and_opportunity/remove_head_of_household.yaml

@@ -0,0 +1,9 @@
+description: The head of household filing status will be eliminated if this is true and converted to single.
+values:
+  2000-01-01: False
+metadata:
+  unit: bool
+  label: Tax Foundation growth and opportunity plan remove standard deduction head of household filing status
+  reference:
+    - title: Tax Foundation Details and Analysis of a Tax Reform Plan for Growth and Opportunity
+      href: https://taxfoundation.org/research/all/federal/growth-opportunity-us-tax-reform-plan/#Revenue

policyengine_us/reforms/reforms.py

@@ -4,6 +4,9 @@
 from .dc_tax_threshold_joint_ratio import (
     create_dc_tax_threshold_joint_ratio_reform,
 )
+from .tax_foundation.growth_and_opportunity import (
+    create_remove_standard_deduction_head_of_household_reform,
+)
 from .cbo.payroll import (
     create_increase_taxable_earnings_for_social_security_reform,
 )
@@ -20,6 +23,11 @@ def create_structural_reforms_from_parameters(parameters, period):
     dc_tax_threshold_joint_ratio_reform = (
         create_dc_tax_threshold_joint_ratio_reform(parameters, period)
     )
+    remove_standard_deduction_head_of_household = (
+        create_remove_standard_deduction_head_of_household_reform(
+            parameters, period
+        )
+    )
     increase_taxable_earnings_for_social_security_reform = (
         create_increase_taxable_earnings_for_social_security_reform(
             parameters, period
@@ -31,6 +39,7 @@ def create_structural_reforms_from_parameters(parameters, period):
         winship_reform,
         dc_kccatc_reform,
         dc_tax_threshold_joint_ratio_reform,
+        remove_standard_deduction_head_of_household,
         increase_taxable_earnings_for_social_security_reform,
     ]
     reforms = tuple(filter(lambda x: x is not None, reforms))

policyengine_us/reforms/tax_foundation/growth_and_opportunity/__init__.py

@@ -0,0 +1,3 @@
+from .remove_standard_deduction_head_of_household import (
+    create_remove_standard_deduction_head_of_household_reform,
+)

policyengine_us/reforms/tax_foundation/growth_and_opportunity/remove_standard_deduction_head_of_household.py

@@ -0,0 +1,69 @@
+from policyengine_us.model_api import *
+
+
+def create_remove_standard_deduction_head_of_household() -> Reform:
+    class FilingStatus(Enum):
+        SINGLE = "Single"
+        JOINT = "Joint"
+        SEPARATE = "Separate"
+        HEAD_OF_HOUSEHOLD = "Head of household"
+        WIDOW = "Widow(er)"
+
+    class filing_status(Variable):
+        value_type = Enum
+        entity = TaxUnit
+        possible_values = FilingStatus
+        default_value = FilingStatus.SINGLE
+        definition_period = YEAR
+        label = "Filing_status (Eliminating HoH)"
+        documentation = "Eliminating HoH under the tax foundation growth and opportunity plan"
+
+        def formula(tax_unit, period, parameters):
+            has_spouse = add(tax_unit, period, ["is_tax_unit_spouse"]) > 0
+            has_dependents = tax_unit("tax_unit_dependents", period) > 0
+            person = tax_unit.members
+            is_separated = tax_unit.any(person("is_separated", period))
+            is_widowed = tax_unit.any(person("is_widowed", period))
+            return select(
+                [
+                    has_dependents & ~has_spouse,
+                    has_spouse,
+                    is_separated,
+                    is_widowed,
+                    True,
+                ],
+                [
+                    FilingStatus.SINGLE,
+                    FilingStatus.JOINT,
+                    FilingStatus.SEPARATE,
+                    FilingStatus.WIDOW,
+                    FilingStatus.SINGLE,
+                ],
+            )
+
+    class reform(Reform):
+        def apply(self):
+            self.update_variable(filing_status)
+
+    return reform
+
+
+def create_remove_standard_deduction_head_of_household_reform(
+    parameters, period, bypass: bool = False
+):
+    if bypass:
+        return create_remove_standard_deduction_head_of_household()
+
+    p = parameters(period).gov.contrib.tax_foundation.growth_and_opportunity
+
+    if p.remove_head_of_household is True:
+        return create_remove_standard_deduction_head_of_household()
+    else:
+        return None
+
+
+remove_standard_deduction_head_of_household = (
+    create_remove_standard_deduction_head_of_household_reform(
+        None, None, bypass=True
+    )
+)

policyengine_us/tests/policy/contrib/tax_foundation/growth_and_opportunity/remove_standard_deduction_head_of_household.yaml

@@ -0,0 +1,16 @@
+- name: Remove standard deduction head of household filing status
+  period: 2023
+  reforms: policyengine_us.reforms.tax_foundation.growth_and_opportunity.remove_standard_deduction_head_of_household.remove_standard_deduction_head_of_household
+  input:
+    gov.contrib.tax_foundation.growth_and_opportunity.remove_head_of_household : true
+    # tax unit input
+    people:
+      head: {}
+      child:
+        is_tax_unit_spouse: false
+    tax_units:
+      tax_unit:
+        members: [head, child]
+  output:
+    filing_status: SINGLE
+