Add NY A04948 Youth Worker Tax Benefits reform

changelog.d/ny-a04948-youth-worker-tax-benefits.added.md

@@ -0,0 +1 @@
+Add NY A04948 Youth Worker Tax Benefits reform with Youth EITC, Youth Standard Deduction, and Student Loan Interest Deduction.

policyengine_us/parameters/gov/contrib/states/ny/a04948/in_effect.yaml

@@ -0,0 +1,10 @@
+description: The New York Youth Worker Tax Benefits Act (Assembly Bill A04948) applies if this is true.
+metadata:
+  unit: bool
+  period: year
+  label: NY A04948 Youth Worker Tax Benefits in effect
+  reference:
+    - title: NY Assembly Bill 2025-A4948
+      href: https://www.nysenate.gov/legislation/bills/2025/A4948
+values:
+  0000-01-01: false

policyengine_us/parameters/gov/contrib/states/ny/a04948/youth_eitc/match.yaml

@@ -0,0 +1,10 @@
+description: New York provides this multiplier of the federal Earned Income Tax Credit for eligible youth workers under the Youth Worker Tax Benefits Act.
+metadata:
+  unit: /1
+  period: year
+  label: NY A04948 youth Earned Income Tax Credit match rate
+  reference:
+    - title: NY Assembly Bill 2025-A4948 Section 1 (Section 606(d-2))
+      href: https://www.nysenate.gov/legislation/bills/2025/A4948
+values:
+  2026-01-01: 1.3

policyengine_us/parameters/gov/contrib/states/ny/a04948/youth_eitc/max_age.yaml

@@ -0,0 +1,10 @@
+description: New York sets this maximum age for eligibility under the youth Earned Income Tax Credit.
+metadata:
+  unit: year
+  period: year
+  label: NY A04948 youth Earned Income Tax Credit maximum age
+  reference:
+    - title: NY Assembly Bill 2025-A4948 Section 1 (Section 606(d-2))
+      href: https://www.nysenate.gov/legislation/bills/2025/A4948
+values:
+  2026-01-01: 24

policyengine_us/parameters/gov/contrib/states/ny/a04948/youth_eitc/min_age.yaml

@@ -0,0 +1,10 @@
+description: New York sets this minimum age for eligibility under the youth Earned Income Tax Credit.
+metadata:
+  unit: year
+  period: year
+  label: NY A04948 youth Earned Income Tax Credit minimum age
+  reference:
+    - title: NY Assembly Bill 2025-A4948 Section 1 (Section 606(d-2))
+      href: https://www.nysenate.gov/legislation/bills/2025/A4948
+values:
+  2026-01-01: 17

policyengine_us/parameters/gov/contrib/states/ny/a04948/youth_standard_deduction/amount.yaml

@@ -0,0 +1,10 @@
+description: New York provides this amount as the enhanced standard deduction for eligible young adults under the Youth Worker Tax Benefits Act.
+metadata:
+  unit: currency-USD
+  period: year
+  label: NY A04948 youth enhanced standard deduction amount
+  reference:
+    - title: NY Assembly Bill 2025-A4948 Section 2 (Section 614(a))
+      href: https://www.nysenate.gov/legislation/bills/2025/A4948
+values:
+  2027-01-01: 10_000

policyengine_us/parameters/gov/contrib/states/ny/a04948/youth_standard_deduction/in_effect.yaml

@@ -0,0 +1,12 @@
+description: The enhanced standard deduction provision of NY A04948 is in effect.
+# Note: This provision is effective for "taxable years beginning after two thousand
+# twenty-six" (i.e., 2027+), one year later than the EITC and student loan provisions.
+metadata:
+  unit: bool
+  period: year
+  label: NY A04948 youth standard deduction in effect
+  reference:
+    - title: NY Assembly Bill 2025-A4948 Section 2 (Section 614(a))
+      href: https://www.nysenate.gov/legislation/bills/2025/A4948
+values:
+  0000-01-01: false

policyengine_us/parameters/gov/contrib/states/ny/a04948/youth_standard_deduction/max_age.yaml

@@ -0,0 +1,10 @@
+description: New York sets this maximum age for eligibility under the youth enhanced standard deduction.
+metadata:
+  unit: year
+  period: year
+  label: NY A04948 youth enhanced standard deduction maximum age
+  reference:
+    - title: NY Assembly Bill 2025-A4948 Section 2 (Section 614)
+      href: https://www.nysenate.gov/legislation/bills/2025/A4948
+values:
+  2027-01-01: 24

policyengine_us/parameters/gov/contrib/states/ny/a04948/youth_standard_deduction/min_age.yaml

@@ -0,0 +1,10 @@
+description: New York sets this minimum age for eligibility under the youth enhanced standard deduction.
+metadata:
+  unit: year
+  period: year
+  label: NY A04948 youth enhanced standard deduction minimum age
+  reference:
+    - title: NY Assembly Bill 2025-A4948 Section 2 (Section 614)
+      href: https://www.nysenate.gov/legislation/bills/2025/A4948
+values:
+  2027-01-01: 18

policyengine_us/reforms/reforms.py

@@ -22,6 +22,9 @@
 from .eitc import create_halve_joint_eitc_phase_out_rate_reform
 from .eitc import create_streamlined_eitc_reform
 from .states.ny.wftc import create_ny_working_families_tax_credit_reform
+from .states.ny.a04948 import (
+    create_ny_a04948_youth_worker_tax_benefits_reform,
+)
 from .states.ny.a04038 import create_ny_a04038_enhanced_escc_infants_reform
 from .states.ny.s9110 import create_ny_s9110_reform
 from .states.sc.h3492 import create_sc_h3492_eitc_refundable_reform
@@ -237,6 +240,7 @@ def create_structural_reforms_from_parameters(parameters, period):
         parameters, period
     )
     ny_wftc = create_ny_working_families_tax_credit_reform(parameters, period)
+    ny_a04948 = create_ny_a04948_youth_worker_tax_benefits_reform(parameters, period)
     ny_a04038_enhanced_escc_infants = create_ny_a04038_enhanced_escc_infants_reform(
         parameters, period
     )
@@ -392,6 +396,7 @@ def create_structural_reforms_from_parameters(parameters, period):
         capital_gains_tax_increase,
         halve_joint_eitc_phase_out_rate,
         ny_wftc,
+        ny_a04948,
         ny_a04038_enhanced_escc_infants,
         ny_s9110,
         sc_h3492_eitc_refundable,

policyengine_us/reforms/states/ny/a04948/__init__.py

@@ -0,0 +1,6 @@
+from .ny_a04948_youth_worker_tax_benefits import (
+    create_ny_a04948_youth_worker_tax_benefits_reform,
+)
+from .ny_a04948_youth_standard_deduction import (
+    create_ny_a04948_youth_standard_deduction_reform,
+)

policyengine_us/reforms/states/ny/a04948/ny_a04948_youth_standard_deduction.py

@@ -0,0 +1,119 @@
+from policyengine_us.model_api import *
+from policyengine_core.periods import period as period_
+
+
+def create_ny_a04948_youth_standard_deduction() -> Reform:
+    """
+    NY Assembly Bill A04948 - Youth Standard Deduction
+
+    Enhanced standard deduction of $10,000 for single filers ages 18-24.
+    Effective for taxable years beginning after 2026 (i.e., 2027+).
+
+    Reference: https://www.nysenate.gov/legislation/bills/2025/A4948
+    """
+
+    class ny_a04948_youth_standard_deduction_eligible(Variable):
+        value_type = bool
+        entity = Person
+        label = "Eligible for NY A04948 youth enhanced standard deduction"
+        definition_period = YEAR
+        reference = (
+            "https://www.nysenate.gov/legislation/bills/2025/A4948",
+            "https://www.nysenate.gov/legislation/laws/TAX/614",
+        )
+        defined_for = StateCode.NY
+
+        def formula(person, period, parameters):
+            p = parameters(period).gov.contrib.states.ny.a04948
+            youth_std_ded = p.youth_standard_deduction
+            min_age = youth_std_ded.min_age
+            max_age = youth_std_ded.max_age
+            # Age requirements: 18-24
+            age = person("age", period)
+            age_eligible = (age >= min_age) & (age <= max_age)
+            # Cannot be claimed as dependent
+            not_dependent = ~person("is_tax_unit_dependent", period)
+            # Filing status: must be Single
+            filing_status = person.tax_unit("filing_status", period)
+            is_single = filing_status == filing_status.possible_values.SINGLE
+            # Must be the filer
+            is_filer = person("is_tax_unit_head_or_spouse", period)
+            return age_eligible & not_dependent & is_single & is_filer
+
+    class ny_a04948_youth_standard_deduction(Variable):
+        value_type = float
+        entity = TaxUnit
+        label = "NY A04948 youth enhanced standard deduction"
+        unit = USD
+        definition_period = YEAR
+        reference = (
+            "https://www.nysenate.gov/legislation/bills/2025/A4948",
+            "https://www.nysenate.gov/legislation/laws/TAX/614",
+        )
+        defined_for = StateCode.NY
+
+        def formula(tax_unit, period, parameters):
+            p = parameters(period).gov.contrib.states.ny.a04948
+            # Check if filer is eligible
+            person = tax_unit.members
+            eligible = person("ny_a04948_youth_standard_deduction_eligible", period)
+            filer_eligible = tax_unit.any(eligible)
+            enhanced_deduction = p.youth_standard_deduction.amount
+            return where(filer_eligible, enhanced_deduction, 0)
+
+    class ny_standard_deduction(Variable):
+        value_type = float
+        entity = TaxUnit
+        label = "NY standard deduction"
+        unit = USD
+        definition_period = YEAR
+        reference = "https://www.nysenate.gov/legislation/laws/TAX/614"
+        defined_for = StateCode.NY
+
+        def formula(tax_unit, period, parameters):
+            # Get standard NY standard deduction based on filing status
+            dependent_elsewhere = tax_unit("head_is_dependent_elsewhere", period)
+            p = parameters(period).gov.states.ny.tax.income.deductions.standard
+            filing_status = tax_unit("filing_status", period)
+            standard = where(
+                dependent_elsewhere,
+                p.dependent_elsewhere,
+                p.amount[filing_status],
+            )
+            # Check for youth enhanced standard deduction
+            youth_deduction = tax_unit("ny_a04948_youth_standard_deduction", period)
+            # Use the greater of standard or youth enhanced deduction
+            return max_(standard, youth_deduction)
+
+    class reform(Reform):
+        def apply(self):
+            self.update_variable(ny_a04948_youth_standard_deduction_eligible)
+            self.update_variable(ny_a04948_youth_standard_deduction)
+            self.update_variable(ny_standard_deduction)
+
+    return reform
+
+
+def create_ny_a04948_youth_standard_deduction_reform(
+    parameters, period, bypass: bool = False
+):
+    if bypass:
+        return create_ny_a04948_youth_standard_deduction()
+
+    p = parameters.gov.contrib.states.ny.a04948.youth_standard_deduction
+    reform_active = False
+    current_period = period_(period)
+    for i in range(5):
+        if p(current_period).in_effect:
+            reform_active = True
+            break
+        current_period = current_period.offset(1, "year")
+
+    if reform_active:
+        return create_ny_a04948_youth_standard_deduction()
+    return None
+
+
+ny_a04948_youth_standard_deduction = create_ny_a04948_youth_standard_deduction_reform(
+    None, None, bypass=True
+)