Add education credit eligibility inputs

changelog.d/aotc-student-eligibility.added.md

@@ -0,0 +1 @@
+Add statutory American Opportunity Credit student eligibility inputs and compute eligibility from those inputs.

policyengine_us/parameters/gov/irs/credits/education/american_opportunity_credit/amount.yaml

@@ -19,4 +19,4 @@ metadata:
   threshold_unit: currency-USD
   reference:
     - title: 26 U.S. Code § 25A(b)(1)
-      url: https://www.law.cornell.edu/uscode/text/26/25A#b_1
+      url: https://uscode.house.gov/view.xhtml?edition=prelim&num=0&req=granuleid%3AUSC-prelim-title26-section25A

policyengine_us/parameters/gov/irs/credits/education/american_opportunity_credit/eligibility/requires_1098_t_or_exception.yaml

@@ -0,0 +1,13 @@
+description: The IRS requires a Form 1098-T payee statement, or an exception allowed by the Secretary, to claim education credits if this is true.
+values:
+  0000-01-01: false
+  2016-01-01: true
+metadata:
+  unit: bool
+  period: year
+  label: American Opportunity Credit Form 1098-T requirement applies
+  reference:
+    - title: 26 U.S. Code § 25A(g)(8)
+      href: https://www.law.cornell.edu/uscode/text/26/25A#g_8
+    - title: 26 U.S. Code § 25A effective date notes
+      href: https://www.law.cornell.edu/uscode/text/26/25A#notes

policyengine_us/parameters/gov/irs/credits/education/american_opportunity_credit/eligibility/requires_institution_ein.yaml

@@ -0,0 +1,13 @@
+description: The IRS requires the employer identification number of the educational institution to claim the American Opportunity Credit if this is true.
+values:
+  0000-01-01: false
+  2016-01-01: true
+metadata:
+  unit: bool
+  period: year
+  label: American Opportunity Credit institution EIN requirement applies
+  reference:
+    - title: 26 U.S. Code § 25A(g)(1)(B)
+      href: https://www.law.cornell.edu/uscode/text/26/25A#g_1_B
+    - title: 26 U.S. Code § 25A effective date notes
+      href: https://www.law.cornell.edu/uscode/text/26/25A#notes

policyengine_us/parameters/gov/irs/credits/education/american_opportunity_credit/eligibility/requires_qualifying_ssn.yaml

@@ -0,0 +1,13 @@
+description: The IRS requires a qualifying Social Security number, rather than any taxpayer identification number, for American Opportunity Credit identification if this is true.
+values:
+  0000-01-01: false
+  2026-01-01: true
+metadata:
+  unit: bool
+  period: year
+  label: American Opportunity Credit qualifying SSN requirement applies
+  reference:
+    - title: 26 U.S. Code § 25A(g)(1)
+      href: https://www.law.cornell.edu/uscode/text/26/25A#g_1
+    - title: 26 U.S. Code § 24(h)(7)
+      href: https://www.law.cornell.edu/uscode/text/26/24#h_7

policyengine_us/parameters/gov/irs/credits/education/american_opportunity_credit/refundability.yaml

@@ -6,4 +6,4 @@ metadata:
   label: American Opportunity Credit refundable percentage
   reference:
     - title: 26 U.S. Code § 25A
-      url: https://www.law.cornell.edu/uscode/text/26/25A#i
+      url: https://uscode.house.gov/view.xhtml?edition=prelim&num=0&req=granuleid%3AUSC-prelim-title26-section25A

policyengine_us/parameters/gov/irs/credits/education/lifetime_learning_credit/eligibility/requires_1098_t_or_exception.yaml

@@ -0,0 +1,13 @@
+description: The IRS requires a Form 1098-T payee statement, or an exception allowed by the Secretary, to claim the Lifetime Learning Credit if this is true.
+values:
+  0000-01-01: false
+  2016-01-01: true
+metadata:
+  unit: bool
+  period: year
+  label: Lifetime Learning Credit Form 1098-T requirement applies
+  reference:
+    - title: 26 U.S. Code § 25A(g)(8)
+      href: https://www.law.cornell.edu/uscode/text/26/25A#g_8
+    - title: 26 U.S. Code § 25A effective date notes
+      href: https://www.law.cornell.edu/uscode/text/26/25A#notes

policyengine_us/parameters/gov/irs/credits/education/lifetime_learning_credit/eligibility/requires_qualifying_ssn.yaml

@@ -0,0 +1,13 @@
+description: The IRS requires a qualifying Social Security number, rather than any taxpayer identification number, for Lifetime Learning Credit identification if this is true.
+values:
+  0000-01-01: false
+  2026-01-01: true
+metadata:
+  unit: bool
+  period: year
+  label: Lifetime Learning Credit qualifying SSN requirement applies
+  reference:
+    - title: 26 U.S. Code § 25A(g)(1)
+      href: https://www.law.cornell.edu/uscode/text/26/25A#g_1
+    - title: 26 U.S. Code § 24(h)(7)
+      href: https://www.law.cornell.edu/uscode/text/26/24#h_7

policyengine_us/tests/policy/baseline/gov/irs/credits/education/american_opportunity_credit/american_opportunity_credit.yaml

@@ -14,6 +14,19 @@
   output:
     american_opportunity_credit: 1_000
 
+- name: Eligibility formula, under first threshold of expenses
+  period: 2024
+  input:
+    is_pursuing_credential_for_american_opportunity_credit: true
+    attends_eligible_educational_institution_for_american_opportunity_credit: true
+    is_enrolled_at_least_half_time_for_american_opportunity_credit: true
+    has_american_opportunity_credit_1098_t_or_exception: true
+    has_american_opportunity_credit_institution_ein: true
+    qualified_tuition_expenses: 1_000
+  output:
+    is_eligible_for_american_opportunity_credit: true
+    american_opportunity_credit: 1_000
+
 - name: Over phase_out, no entitlement
   period: 2020
   input:

policyengine_us/tests/policy/baseline/gov/irs/credits/education/american_opportunity_credit/is_eligible_for_american_opportunity_credit.yaml

@@ -0,0 +1,179 @@
+- name: Meets American Opportunity Credit student eligibility requirements
+  period: 2024
+  input:
+    is_pursuing_credential_for_american_opportunity_credit: true
+    attends_eligible_educational_institution_for_american_opportunity_credit: true
+    is_enrolled_at_least_half_time_for_american_opportunity_credit: true
+    has_american_opportunity_credit_1098_t_or_exception: true
+    has_american_opportunity_credit_institution_ein: true
+    has_tin: true
+  output:
+    is_eligible_for_american_opportunity_credit: true
+
+- name: Student must pursue a recognized credential
+  period: 2024
+  input:
+    attends_eligible_educational_institution_for_american_opportunity_credit: true
+    is_enrolled_at_least_half_time_for_american_opportunity_credit: true
+    has_american_opportunity_credit_1098_t_or_exception: true
+    has_american_opportunity_credit_institution_ein: true
+    has_tin: true
+  output:
+    is_eligible_for_american_opportunity_credit: false
+
+- name: Student must attend an eligible educational institution
+  period: 2024
+  input:
+    is_pursuing_credential_for_american_opportunity_credit: true
+    is_enrolled_at_least_half_time_for_american_opportunity_credit: true
+    has_american_opportunity_credit_1098_t_or_exception: true
+    has_american_opportunity_credit_institution_ein: true
+    has_tin: true
+  output:
+    is_eligible_for_american_opportunity_credit: false
+
+- name: Student must be enrolled at least half-time
+  period: 2024
+  input:
+    is_pursuing_credential_for_american_opportunity_credit: true
+    attends_eligible_educational_institution_for_american_opportunity_credit: true
+    has_american_opportunity_credit_1098_t_or_exception: true
+    has_american_opportunity_credit_institution_ein: true
+    has_tin: true
+  output:
+    is_eligible_for_american_opportunity_credit: false
+
+- name: Student cannot have completed the first four postsecondary years
+  period: 2024
+  input:
+    is_pursuing_credential_for_american_opportunity_credit: true
+    attends_eligible_educational_institution_for_american_opportunity_credit: true
+    is_enrolled_at_least_half_time_for_american_opportunity_credit: true
+    has_completed_first_four_years_of_postsecondary_education: true
+    has_american_opportunity_credit_1098_t_or_exception: true
+    has_american_opportunity_credit_institution_ein: true
+    has_tin: true
+  output:
+    is_eligible_for_american_opportunity_credit: false
+
+- name: Student cannot have four prior AOTC or Hope Credit claim years
+  period: 2024
+  input:
+    is_pursuing_credential_for_american_opportunity_credit: true
+    attends_eligible_educational_institution_for_american_opportunity_credit: true
+    is_enrolled_at_least_half_time_for_american_opportunity_credit: true
+    american_opportunity_credit_claimed_prior_years: 4
+    has_american_opportunity_credit_1098_t_or_exception: true
+    has_american_opportunity_credit_institution_ein: true
+    has_tin: true
+  output:
+    is_eligible_for_american_opportunity_credit: false
+
+- name: Student cannot have a felony drug conviction
+  period: 2024
+  input:
+    is_pursuing_credential_for_american_opportunity_credit: true
+    attends_eligible_educational_institution_for_american_opportunity_credit: true
+    is_enrolled_at_least_half_time_for_american_opportunity_credit: true
+    has_felony_drug_conviction: true
+    has_american_opportunity_credit_1098_t_or_exception: true
+    has_american_opportunity_credit_institution_ein: true
+    has_tin: true
+  output:
+    is_eligible_for_american_opportunity_credit: false
+
+- name: Student must have Form 1098-T or an exception
+  period: 2024
+  input:
+    is_pursuing_credential_for_american_opportunity_credit: true
+    attends_eligible_educational_institution_for_american_opportunity_credit: true
+    is_enrolled_at_least_half_time_for_american_opportunity_credit: true
+    has_american_opportunity_credit_institution_ein: true
+    has_tin: true
+  output:
+    is_eligible_for_american_opportunity_credit: false
+
+- name: Student must have a TIN before 2026
+  period: 2024
+  input:
+    is_pursuing_credential_for_american_opportunity_credit: true
+    attends_eligible_educational_institution_for_american_opportunity_credit: true
+    is_enrolled_at_least_half_time_for_american_opportunity_credit: true
+    has_american_opportunity_credit_1098_t_or_exception: true
+    has_american_opportunity_credit_institution_ein: true
+    has_tin: false
+  output:
+    is_eligible_for_american_opportunity_credit: false
+
+- name: Student must have a qualifying SSN starting in 2026
+  period: 2026
+  input:
+    is_pursuing_credential_for_american_opportunity_credit: true
+    attends_eligible_educational_institution_for_american_opportunity_credit: true
+    is_enrolled_at_least_half_time_for_american_opportunity_credit: true
+    has_american_opportunity_credit_1098_t_or_exception: true
+    has_american_opportunity_credit_institution_ein: true
+    has_tin: true
+    ssn_card_type: NONE
+  output:
+    is_eligible_for_american_opportunity_credit: false
+
+- name: Filer must provide the institution EIN
+  period: 2024
+  input:
+    is_pursuing_credential_for_american_opportunity_credit: true
+    attends_eligible_educational_institution_for_american_opportunity_credit: true
+    is_enrolled_at_least_half_time_for_american_opportunity_credit: true
+    has_american_opportunity_credit_1098_t_or_exception: true
+    has_tin: true
+  output:
+    is_eligible_for_american_opportunity_credit: false
+
+- name: Form 1098-T and institution EIN requirements do not apply before 2016
+  period: 2015
+  input:
+    is_pursuing_credential_for_american_opportunity_credit: true
+    attends_eligible_educational_institution_for_american_opportunity_credit: true
+    is_enrolled_at_least_half_time_for_american_opportunity_credit: true
+    has_tin: true
+  output:
+    is_eligible_for_american_opportunity_credit: true
+
+- name: Nonresident alien taxpayers cannot claim the AOTC
+  period: 2024
+  input:
+    is_pursuing_credential_for_american_opportunity_credit: true
+    attends_eligible_educational_institution_for_american_opportunity_credit: true
+    is_enrolled_at_least_half_time_for_american_opportunity_credit: true
+    has_american_opportunity_credit_1098_t_or_exception: true
+    has_american_opportunity_credit_institution_ein: true
+    has_tin: true
+    is_nonresident_alien_for_american_opportunity_credit: true
+  output:
+    is_eligible_for_american_opportunity_credit: false
+
+- name: Taxpayers barred due to improper claims cannot claim the AOTC
+  period: 2024
+  input:
+    is_pursuing_credential_for_american_opportunity_credit: true
+    attends_eligible_educational_institution_for_american_opportunity_credit: true
+    is_enrolled_at_least_half_time_for_american_opportunity_credit: true
+    has_american_opportunity_credit_1098_t_or_exception: true
+    has_american_opportunity_credit_institution_ein: true
+    has_tin: true
+    is_barred_from_american_opportunity_credit_due_to_improper_claims: true
+  output:
+    is_eligible_for_american_opportunity_credit: false
+
+- name: Married filing separately cannot claim the AOTC
+  period: 2024
+  input:
+    filing_status: SEPARATE
+    is_pursuing_credential_for_american_opportunity_credit: true
+    attends_eligible_educational_institution_for_american_opportunity_credit: true
+    is_enrolled_at_least_half_time_for_american_opportunity_credit: true
+    has_american_opportunity_credit_1098_t_or_exception: true
+    has_american_opportunity_credit_institution_ein: true
+    has_tin: true
+  output:
+    is_eligible_for_american_opportunity_credit: false

policyengine_us/tests/policy/baseline/gov/irs/credits/education/lifetime_learning_credit/is_eligible_for_lifetime_learning_credit.yaml

@@ -0,0 +1,72 @@
+- name: Student at eligible institution with TIN can qualify for LLC
+  period: 2024
+  input:
+    attends_eligible_educational_institution_for_lifetime_learning_credit: true
+    has_lifetime_learning_credit_1098_t_or_exception: true
+    has_tin: true
+  output:
+    is_eligible_for_lifetime_learning_credit: true
+
+- name: Student must attend an eligible educational institution for LLC
+  period: 2024
+  input:
+    has_lifetime_learning_credit_1098_t_or_exception: true
+    has_tin: true
+  output:
+    is_eligible_for_lifetime_learning_credit: false
+
+- name: LLC requires Form 1098-T or an exception starting in 2016
+  period: 2024
+  input:
+    attends_eligible_educational_institution_for_lifetime_learning_credit: true
+    has_tin: true
+  output:
+    is_eligible_for_lifetime_learning_credit: false
+
+- name: LLC Form 1098-T requirement does not apply before 2016
+  period: 2015
+  input:
+    attends_eligible_educational_institution_for_lifetime_learning_credit: true
+    has_tin: true
+  output:
+    is_eligible_for_lifetime_learning_credit: true
+
+- name: LLC accepts TIN before 2026
+  period: 2025
+  input:
+    attends_eligible_educational_institution_for_lifetime_learning_credit: true
+    has_lifetime_learning_credit_1098_t_or_exception: true
+    has_tin: true
+    ssn_card_type: NONE
+  output:
+    is_eligible_for_lifetime_learning_credit: true
+
+- name: LLC requires qualifying SSN starting in 2026
+  period: 2026
+  input:
+    attends_eligible_educational_institution_for_lifetime_learning_credit: true
+    has_lifetime_learning_credit_1098_t_or_exception: true
+    has_tin: true
+    ssn_card_type: NONE
+  output:
+    is_eligible_for_lifetime_learning_credit: false
+
+- name: Nonresident alien taxpayers cannot claim LLC
+  period: 2024
+  input:
+    attends_eligible_educational_institution_for_lifetime_learning_credit: true
+    has_lifetime_learning_credit_1098_t_or_exception: true
+    has_tin: true
+    is_nonresident_alien_for_lifetime_learning_credit: true
+  output:
+    is_eligible_for_lifetime_learning_credit: false
+
+- name: Married filing separately cannot claim LLC
+  period: 2024
+  input:
+    filing_status: SEPARATE
+    attends_eligible_educational_institution_for_lifetime_learning_credit: true
+    has_lifetime_learning_credit_1098_t_or_exception: true
+    has_tin: true
+  output:
+    is_eligible_for_lifetime_learning_credit: false

policyengine_us/tests/policy/baseline/gov/irs/credits/education/lifetime_learning_credit/lifetime_learning_credit_potential.yaml

@@ -9,13 +9,19 @@
   period: 2020
   input:
     qualified_tuition_expenses: 1_000
+    attends_eligible_educational_institution_for_lifetime_learning_credit: true
+    has_lifetime_learning_credit_1098_t_or_exception: true
+    has_tin: true
   output:
     lifetime_learning_credit_potential: 200
 
 - name: Eligibility for AOC disqualifies LLC
   period: 2020
   input:
     qualified_tuition_expenses: 1_000
+    attends_eligible_educational_institution_for_lifetime_learning_credit: true
+    has_lifetime_learning_credit_1098_t_or_exception: true
+    has_tin: true
     is_eligible_for_american_opportunity_credit: true
   output:
     lifetime_learning_credit_potential: 0
@@ -24,6 +30,9 @@
   period: 2020
   input:
     qualified_tuition_expenses: 1_000
+    attends_eligible_educational_institution_for_lifetime_learning_credit: true
+    has_lifetime_learning_credit_1098_t_or_exception: true
+    has_tin: true
     adjusted_gross_income: 90_000
   output:
     lifetime_learning_credit_potential: 0