Implement Alabama Family Assistance program

[hua7450]

Summary

Implements Alabama Family Assistance (TANF) program.

Fixes #4012

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Alabama TANF Income Rules

Regulatory Authority

• Alabama DHR Family Assistance Eligibility Requirements (DHR-FAD-595)
• Alabama DHR Public Assistance Payment Manual Section 3215 (Income Deductions)

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1. INCOME ELIGIBILITY TESTS

Income Test

• Limit: Countable income must be ≤ Payment Standard for family size
• No gross income test: Alabama uses only a single net income test
• No asset limit: Alabama has eliminated the asset test for TANF

Source: Alabama DHR Family Assistance Eligibility Requirements

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2. INCOME DEDUCTIONS & EXEMPTIONS (IMPLEMENTED)

A. Work-Related Expense Deduction

Income Type	Deduction
All earned income	20% of gross earnings

Source: Alabama DHR Public Assistance Payment Manual - Section 3215.B Work Expenses

B. Child Care Expense Deduction

Expense Type	Deduction
Child care expenses	Actual costs paid

Source: Alabama DHR Public Assistance Payment Manual - Section 3215.B Dependent Care Expenses

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3. INCOME STANDARDS BY FAMILY SIZE

Family Size	2002-01-01	2023-10-01
1	$165	$264
2	$190	$304
3	$215	$344
4	$245	$392
5	$275	$440
6	$305	$488
7	$335	$536
8	$365	$584
9	$395	$632
10	$425	$680
11	$455	$728
12	$485	$776
13	$515	$824
14	$545	$872
15	$575	$920
16	$605	$968

Note: 60% increase effective October 2023.

Sources:

• Alabama 2021 TANF State Plan - Attachment E Payment Standards
• Alabama 2024 TANF State Plan - Payment Standards

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4. BENEFIT CALCULATION

Formula:

Benefit = Payment Standard − Countable Income

Where Countable Income =

Countable Earned Income + Unearned Income

And Countable Earned Income =

Gross Earned Income − (Gross Earned Income × 20%) − Child Care Expenses

Calculation Steps:

1. Start with gross earned income (employment + self-employment)
2. Subtract 20% work expense deduction
3. Subtract child care expenses = Countable Earned Income
4. Add unearned income = Countable Income
5. Subtract countable income from Payment Standard = Benefit

Family Size Cap

• Maximum family size: 16 persons (families larger than 16 receive the 16-person payment standard)

Source: Alabama 2024 TANF State Plan - Payment Standards

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5. NOT IMPLEMENTED IN THIS PR

The following Alabama TANF rules are not implemented in this PR:

• Self-Employment Operating Expense Deduction (40%): Self-employment income should have 40% deducted as operating expenses before the 20% work expense deduction is applied (Section 3215.A)
• $10 Minimum Benefit: Benefits must be at least $10; if calculated benefit is less than $10, the family is ineligible (Section 3116)
• 100% Earnings Disregard for New Employment: All earnings from new employment are disregarded for the first 12 months that wages are received (Section 3215-C)
• Full-Time Student Earnings Disregard: All earned income of dependent children who are full-time students is disregarded (Section 3215-C.1)
• Income Deeming Rules: Income deeming from senior parents of minor parents, alleged fathers, and stepparents (Sections 3125-B, 3125-D, 3125-E)
• Incapacitated Adult Care Expense Deduction: Care expenses for incapacitated adults (parent/stepparent) living in the same home (Section 3115.B)

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[codecov]

Codecov Report

✅ All modified and coverable lines are covered by tests.
✅ Project coverage is 100.00%. Comparing base (c18ebd3) to head (0d24349).
⚠️ Report is 430 commits behind head on main.

Additional details and impacted files

@@            Coverage Diff            @@
##              main     #7151   +/-   ##
=========================================
  Coverage   100.00%   100.00%           
=========================================
  Files            2         6    +4     
  Lines           22        77   +55     
=========================================
+ Hits            22        77   +55     

Flag	Coverage Δ
unittests	100.00% <100.00%> (ø)

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[PavelMakarchuk]

PR Review - Alabama Family Assistance (TANF) Implementation

🔴 Critical Issues (Must Fix Before Merge)

None identified. The implementation correctly follows Alabama DHR regulations.

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🟡 Should Address

1. Missing Family Size Cap Boundary Tests

• Tests show size 18 (exceeds cap), but missing:
  • Size 16 exactly (at cap) → should get $968
  • Size 17 (one over cap) → should also get $968
• This verifies the min_(unit_size, p.max_unit_size) capping logic works correctly

2. Missing Historical Parameter Tests (Pre-October 2023)

• Most tests use 2024-01 (post-60% increase)
• Missing tests with 2023-01 period to verify old values work:
  • Size 1: $165 (not $264)
  • Size 3: $215 (not $344)

3. Missing Unit Test File for al_tanf_countable_income

• Variable exists and uses adds pattern
• While adds variables don't strictly require tests, a simple unit test would improve coverage

4. Missing Payment Standard Size Coverage

• Only sizes 1, 3, 5, 6, 18 tested
• Missing 11 of 16 payment standard values (sizes 2, 4, 7-15)

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🟢 Suggestions

1. Single-element reference tuple: al_tanf_payment_standard.py uses a tuple with trailing comma for single reference - could simplify to plain string

2. Period access style: al_tanf_payment_standard.py uses period for spm_unit_size - period.this_year is preferred for stock/count variables (works correctly either way)

3. Precision boundary test: Add test with income exactly at payment standard boundary (e.g., $344.00 vs $344.01)

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✅ What's Implemented Correctly

Component	Verification
20% work expense deduction	✓ Matches Section 3215.B
Child care expense deduction	✓ Actual costs, no cap
Payment standards (sizes 1-16)	✓ All 16 values present
60% benefit increase (Oct 2023)	✓ Mathematically verified ($165→$264 = 1.6×)
Family size cap at 16	✓ Correctly parameterized
No asset test	✓ Correctly omitted per Alabama rules
Single net income test	✓ Countable ≤ payment standard
Benefit formula	✓ max(payment_standard - countable, 0)
No hard-coded values	✓ All values from parameters
Variable naming	✓ All use al_tanf_* prefix
Pattern usage	✓ Correct adds, add(), max_(), min_()
Federal eligibility reuse	✓ Uses is_demographic_tanf_eligible

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Validation Summary

Check	Result
Regulatory Accuracy	✅ Implementation matches DHR regulations
Reference Quality	✅ All references present with page anchors
Code Patterns	✅ All patterns correct
Test Coverage	⚠️ Missing boundary and historical tests
CI Status	✅ All checks passing

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60% Benefit Increase Verification

The October 2023 benefit increase was mathematically verified:

Size	Pre-Oct 2023	Post-Oct 2023	Ratio
1	$165	$264	1.600
2	$190	$304	1.600
3	$215	$344	1.600
16	$605	$968	1.600

All 16 values show exactly 60% increase ✓

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Documented Simplifications (Acknowledged)

The PR correctly documents these as NOT modeled:

1. Self-employment 40% operating expense deduction
2. $10 minimum benefit rule
3. 100% earnings disregard for new employment (12 months)
4. Full-time student earnings disregard
5. Income deeming rules
6. Incapacitated adult care expense deduction

These are appropriate simplifications.

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Test Coverage: 55 Tests Passing

File	Tests
al_tanf.yaml	12
al_tanf_countable_earned_income.yaml	9
al_tanf_eligible.yaml	11
al_tanf_income_eligible.yaml	9
al_tanf_payment_standard.yaml	5
integration.yaml	9

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Manual Calculation Verification

Scenario 3 ($400 earnings, family of 3):

• Gross earned: $400
• Work expense (20%): $400 × 0.2 = $80
• Countable earned: $400 - $80 = $320
• Payment standard (size 3): $344
• Benefit: $344 - $320 = $24 ✓

Scenario 6 ($600 earnings - $200 childcare, family of 5):

• Gross earned: $600
• Work expense: $600 × 0.2 = $120
• After work expense: $480
• After childcare: $480 - $200 = $280
• Payment standard (size 5): $440
• Benefit: $440 - $280 = $160 ✓

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Next Steps

To auto-fix issues: /fix-pr 7151

Or address manually:

1. Add tests for sizes 16 and 17 (cap boundary)
2. Add tests with period: 2023-01 for pre-increase values
3. Add simple unit test for al_tanf_countable_income

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