Add Iowa TANF Program

[llennemann]

Summary

Implements Iowa's Family Investment Program (FIP), the state's TANF cash assistance program.

Closes #7163
Closes #6645

Regulatory Authority

• Iowa Administrative Code 441-41 - Granting Assistance
• Iowa TANF State Plan 2025
• SSA POMS SI 00830.403 - Iowa FIP

Income Eligibility Tests

Iowa FIP uses a three-step income eligibility process for applicants and a two-step process for continuing recipients:

Test 1: Gross Income Test (All)

• Gross income ≤ 185% of Standard of Need
• Source: IAC 441-41.27(2)

Test 2: Net Income Test (Applicants Only)

• Net income < Standard of Need
• Net income = Gross income - 20% earned income deduction
• Source: IAC 441-41.27(2)(a)

Test 3: Countable Income Test (All)

• Countable income < Payment Standard
• Countable income applies both 20% earned income deduction AND 58% work incentive disregard
• Source: IAC 441-41.27(2)(c)

Income Deductions & Exemptions

Deduction	Rate	Applies To	Source
Earned Income Deduction	20%	Gross earned income	IAC 441-41.27(2)(a)
Work Incentive Disregard	58%	Income after 20% deduction	IAC 441-41.27(2)(c)

Income Standards

Family Size	Standard of Need	Payment Standard	185% Gross Limit
1	$365	$183	$675.25
2	$719	$361	$1,330.15
3	$849	$426	$1,570.65
4	$986	$495	$1,824.10
5	$1,092	$548	$2,020.20
6	$1,216	$610	$2,249.60
7	$1,335	$670	$2,469.75
8	$1,457	$731	$2,695.45
9	$1,576	$791	$2,915.60
10	$1,724	$865	$3,189.40
Each additional	+$173	+$87	+$320.05

Source: IAC 441-41.28(2)

Resource Limits

Status	Limit	Source
Applicant	$2,000	IAC 441-41.26(1)(e)
Recipient	$5,000	IAC 441-41.26(1)(e)

Benefit Calculation

Benefit = Payment Standard - Countable Income

Where:

• Countable Income = (Gross Earned × 0.8 × 0.42) + Gross Unearned

Source: IAC 441-41.27(2)

Historical Note

Iowa's FIP payment standards have remained unchanged since at least January 1997 (source: 1998 Green Book Table 7-8). The work incentive disregard was increased from 50% to 58% effective August 1, 2007.

[codecov]

Codecov Report

✅ All modified and coverable lines are covered by tests.
✅ Project coverage is 100.00%. Comparing base (67abb79) to head (37e9f7d).
⚠️ Report is 28 commits behind head on main.

Additional details and impacted files

@@             Coverage Diff              @@
##             main     #7171       +/-   ##
============================================
+ Coverage   72.11%   100.00%   +27.88%     
============================================
  Files        3794        12     -3782     
  Lines       54662       165    -54497     
  Branches      275         0      -275     
============================================
- Hits        39418       165    -39253     
+ Misses      15228         0    -15228     
+ Partials       16         0       -16     

Flag	Coverage Δ
unittests	100.00% <100.00%> (+27.88%)	⬆️

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[llennemann]

Dates for parameters values in Iowa TANF payment values 2017, 2018, 2019 #6645.

@hua7450 Should I add Iowa TANF to the state level aggregation level? in tanf.py
Also, for the immigration check, the Iowa State TANF plan states that "Each member of the eligible group must be a citizen or qualified alien." Does the immigration eligibility look right to you?

[PavelMakarchuk]

PR Review - Iowa Family Investment Program (FIP/TANF) Implementation

🔴 Critical Issues (Must Fix Before Merge)

None identified. The implementation correctly follows Iowa Administrative Code regulations.

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🟡 Should Address

1. Missing Dedicated Test Files

Two variables with formulas lack dedicated unit test files:

• ia_fip_resource_eligible - Only tested indirectly via ia_fip_eligible.yaml
• ia_fip_countable_earned_income - Only tested indirectly via ia_fip_countable_income.yaml

Action: Create dedicated test files for these variables.

2. Missing Boundary Tests at Exact Thresholds

The implementation uses <= and < comparisons that need boundary testing:

Threshold	Current Tests	Missing Test
Applicant resource limit ($2,000)	Above limit only	Exactly $2,000, exactly $2,001
Recipient resource limit ($5,000)	Above limit only	Exactly $5,000, exactly $5,001
185% gross income limit	Above limit only	Exactly at threshold
Net income = standard of need	Above only	Exactly equal (should fail with <)
Countable = payment standard	Above only	Exactly equal (should fail with <)

3. Reference Format Issues

Several parameter files have inline comments in href fields:

# Current (unconventional):
href: https://hhs.iowa.gov/media/17445/download?inline#page=7 # (3)

# Should be:
- title: Iowa TANF State Plan 2025, Section (3)
  href: https://hhs.iowa.gov/media/17445/download?inline#page=7

Files affected: work_incentive_disregard.yaml, max_unit_size.yaml, payment_standard/*.yaml, resources/*.yaml

4. Missing Page Anchors on PDF References

Files: resources/applicant_limit.yaml, resources/recipient_limit.yaml

• IAC PDF links missing #page=XX anchors

5. Description Typo

File: need_standard/additional.yaml

• "families larger than than the max" → "families larger than the max"

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🟢 Suggestions

1. Family size 11+ value verification: The large family integration test doesn't explicitly verify the calculated payment/need standard values. Add tests that verify $865 + $87 = $952/month for size 11.

2. Period consistency: ia_fip_payment_standard.py and ia_fip_standard_of_need.py use period for spm_unit_size - consider period.this_year for consistency with count variables.

3. Cliff effect test: Add an integration test showing benefit dropping to $0 at the exact payment standard threshold.

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✅ What's Implemented Correctly

Component	Verification
Three-step income eligibility	✓ Gross (185% SoN) → Net (< SoN) → Countable (< PS)
20% earned income deduction	✓ Applied to all earned income
58% work incentive disregard	✓ Applied after 20% deduction
Applicant vs recipient distinction	✓ Different tests and resource limits
Need standard (sizes 1-10)	✓ $365-$1,724/month + $173/additional
Payment standard (sizes 1-10)	✓ $183-$865/month + $87/additional
Resource limits	✓ $2,000 applicant, $5,000 recipient
Benefit formula	✓ max(payment_standard - countable, 0)
No hard-coded values	✓ All values from parameters
Variable naming	✓ All use ia_fip_* prefix
Pattern usage	✓ Correct adds, add(), max_(), where()
Federal eligibility reuse	✓ Uses is_demographic_tanf_eligible

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Validation Summary

Check	Result
Regulatory Accuracy	✅ Implementation matches IAC 441-41
Reference Quality	⚠️ Minor format issues (inline comments, missing anchors)
Code Patterns	⚠️ Missing 2 dedicated test files
Test Coverage	⚠️ Missing boundary tests at exact thresholds
CI Status	✅ All checks passing

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Three-Step Income Eligibility Verified

The implementation correctly handles Iowa's unique three-step income test:

1. Gross Income Test: gross_income ≤ 185% × standard_of_need
2. Net Income Test (applicants only): (gross - 20%) < standard_of_need
3. Countable Income Test: (gross × 0.80 × 0.42) + unearned < payment_standard

Recipients skip Test 2, applicants must pass all three.

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Test Coverage: 68 Tests Passing

File	Tests
ia_fip.yaml	11
ia_fip_countable_income.yaml	8
ia_fip_eligible.yaml	8
ia_fip_gross_income.yaml	6
ia_fip_income_eligible.yaml	11
ia_fip_payment_standard.yaml	8
ia_fip_standard_of_need.yaml	8
integration.yaml	8

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Manual Calculation Verification

Scenario 2 (Family of 2, $800/month earned):

• Standard of need: $719/month
• Payment standard: $361/month
• Gross income limit: $719 × 1.85 = $1,330.15

Test 1: $800 ≤ $1,330.15 ✓
Test 2: $800 × 0.80 = $640 < $719 ✓
Test 3: $640 × 0.42 = $268.80 < $361 ✓
Benefit: $361 - $268.80 = $92.20 ✓

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Next Steps

To auto-fix issues: /fix-pr 7171

Or address manually:

1. Create ia_fip_resource_eligible.yaml and ia_fip_countable_earned_income.yaml test files
2. Add boundary tests at exact resource and income thresholds
3. Move inline comments from href fields to title fields
4. Fix "than than" typo in need_standard/additional.yaml

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