San Francisco Working Families Tax Credit

changelog_entry.yaml

@@ -0,0 +1,4 @@
+- bump: minor
+  changes:
+    added:
+    - San Francisco working families tax credit.

policyengine_us/parameters/gov/local/ca/sf/wftc/amount.yaml

@@ -0,0 +1,16 @@
+description: San Francisco provides this working families tax credit amount.
+values:
+  2022-01-01: 250
+metadata:
+  unit: currency-USD
+  period: year
+  label: San Francisco Working Families Tax Credit amount
+  reference:
+    - title: San Francisco Working Families Credits Application, Tax Year 2022
+      href: https://www.sfhsa.org/sites/default/files/media/document/2023-01/form_wfc_ty22_eng_code41.pdf#page=4
+    - title: San Francisco Working Families Credits Application, Tax Year 2023
+      href: https://www.sfhsa.org/sites/default/files/media/document/2024-01/form_wfc_english_1.26.24.pdf#page=4
+    # The legal code states the San Francisco Human Services Agency shall publish the 
+    # credit amount independently
+    - title: American Legal Publishing CHAPTER 12S-SEC. 12S.1. WORKING FAMILIES CREDIT PROGRAM
+      href: https://codelibrary.amlegal.com/codes/san_francisco/latest/sf_admin/0-0-0-8675

policyengine_us/parameters/gov/states/ca/tax/income/credits/refundable.yaml

@@ -7,10 +7,14 @@ values:
     - ca_foster_youth_tax_credit
     - ca_eitc
     - ca_yctc
+    - ca_sf_wftc
 metadata:
   reference:
     - title: California Form 540
       href: "https://www.ftb.ca.gov/forms/Search/Home/Confirmation"
+    # San Francisco working families tax credit
+    - title: CHAPTER 12S-SEC. 12S.1. WORKING FAMILIES CREDIT PROGRAM
+      href: https://codelibrary.amlegal.com/codes/san_francisco/latest/sf_admin/0-0-0-8675
   unit: currency-USD
   period: year
   label: California refundable income tax credits

policyengine_us/tests/policy/baseline/gov/local/ca/sf/wftc/ca_sf_wftc.yaml

@@ -0,0 +1,26 @@
+- name: Living in SF, Neither eligible for federal or state eitc
+  period: 2023
+  input:
+    county_str: SAN_FRANCISCO_COUNTY_CA
+    ca_eitc_eligible: false
+    eitc_eligible: false
+  output:
+    ca_sf_wftc: 0
+
+- name: Living in SF, Eligible for state eitc
+  period: 2023
+  input:
+    county_str: SAN_FRANCISCO_COUNTY_CA
+    ca_eitc_eligible: true
+    eitc_eligible: false
+  output:
+    ca_sf_wftc: 250
+
+- name: Don't live in SF, Eligible for federal eitc
+  period: 2023
+  input:
+    county_str: ALPINE_COUNTY_CA
+    ca_eitc_eligible: false
+    eitc_eligible: true
+  output:
+    ca_sf_wftc: 0

policyengine_us/variables/gov/local/ca/sf/wftc/ca_sf_wftc.py

@@ -0,0 +1,20 @@
+from policyengine_us.model_api import *
+
+
+class ca_sf_wftc(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "San Francisco Working Families Tax Credit"
+    unit = USD
+    definition_period = YEAR
+    reference = "https://www.sfhsa.org/sites/default/files/media/document/2024-01/form_wfc_english_1.26.24.pdf#page=4"
+    defined_for = StateCode.CA
+
+    def formula(tax_unit, period, parameters):
+        p = parameters(period).gov.local.ca.sf.wftc
+        county = tax_unit.household("county_str", period)
+        in_sf = county == "SAN_FRANCISCO_COUNTY_CA"
+        eitc_eligible = tax_unit("eitc_eligible", period)
+        ca_eitc_eligible = tax_unit("ca_eitc_eligible", period)
+        eligibility = in_sf & (eitc_eligible | ca_eitc_eligible)
+        return p.amount * eligibility