Merge pull request #7323 from DTrim99/fix-ny-escc-itin-baseline

Fix NY ESCC post-2024 to allow ITIN holders in baseline

Author: DTrim99

changelog_entry.yaml

@@ -0,0 +1,4 @@
+- bump: patch
+  changes:
+    fixed:
+      - Fix NY ESCC post-2024 to allow ITIN holders in baseline (revert S.9077 reform).

policyengine_us/parameters/gov/contrib/states/ny/s9077/in_effect.yaml

@@ -24,7 +24,6 @@
 from .states.sc.h3492 import create_sc_h3492_eitc_refundable_reform
 from .states.ny.a06774 import create_ny_a06774_enhanced_cdcc_reform
 from .states.ny.s04487 import create_ny_s04487_newborn_credit_reform
-from .states.ny.s9077 import create_ny_s9077_escc_itin_reform
 from .harris.lift.middle_class_tax_credit import (
     create_middle_class_tax_credit_reform,
 )
@@ -199,7 +198,6 @@ def create_structural_reforms_from_parameters(parameters, period):
     ny_s04487_newborn_credit = create_ny_s04487_newborn_credit_reform(
         parameters, period
     )
-    ny_s9077_escc_itin = create_ny_s9077_escc_itin_reform(parameters, period)
 
     middle_class_tax_credit = create_middle_class_tax_credit_reform(
         parameters, period
@@ -351,7 +349,6 @@ def create_structural_reforms_from_parameters(parameters, period):
         sc_h3492_eitc_refundable,
         ny_a06774_enhanced_cdcc,
         ny_s04487_newborn_credit,
-        ny_s9077_escc_itin,
         middle_class_tax_credit,
         rent_relief_tax_credit,
         end_child_poverty_act,

policyengine_us/reforms/reforms.py

@@ -150,15 +150,15 @@
   output:
     ny_ctc_post_2024_base: 990  # $330 + $330 + $330
 
-- name: No base credit when child not qualifying for federal CTC
+- name: No base credit when child has no valid ID (no SSN or ITIN)
   period: 2025
   input:
     people:
       parent:
         age: 30
       child:
         age: 8
-        ctc_qualifying_child: false
+        has_itin: false
     tax_units:
       tax_unit:
         members: [parent, child]
@@ -169,6 +169,66 @@
   output:
     ny_ctc_post_2024_base: 0
 
+- name: Base credit for child with SSN or ITIN
+  period: 2025
+  input:
+    people:
+      parent:
+        age: 30
+      child:
+        age: 8
+        has_itin: true
+    tax_units:
+      tax_unit:
+        members: [parent, child]
+    households:
+      household:
+        members: [parent, child]
+        state_code: NY
+  output:
+    ny_ctc_post_2024_base: 330
+
+- name: Base credit for young child with SSN or ITIN
+  period: 2025
+  input:
+    people:
+      parent:
+        age: 30
+      child:
+        age: 2
+        has_itin: true
+    tax_units:
+      tax_unit:
+        members: [parent, child]
+    households:
+      household:
+        members: [parent, child]
+        state_code: NY
+  output:
+    ny_ctc_post_2024_base: 1_000
+
+- name: Base credit for multiple children with valid IDs
+  period: 2025
+  input:
+    people:
+      parent:
+        age: 30
+      child1:
+        age: 2
+        has_itin: true
+      child2:
+        age: 8
+        has_itin: true
+    tax_units:
+      tax_unit:
+        members: [parent, child1, child2]
+    households:
+      household:
+        members: [parent, child1, child2]
+        state_code: NY
+  output:
+    ny_ctc_post_2024_base: 1_330  # $1,000 + $330
+
 - name: Base credit changes in 2026 (older children get $500)
   period: 2026
   input:

policyengine_us/reforms/states/ny/s9077/__init__.py

@@ -52,15 +52,15 @@
   output:
     ny_ctc_post_2024_eligible: false
 
-- name: Not eligible when child doesn't qualify for federal CTC
+- name: Not eligible when child has no valid ID (no SSN or ITIN)
   period: 2025
   input:
     people:
       parent:
         age: 30
       child:
         age: 8
-        ctc_qualifying_child: false
+        has_itin: false
     tax_units:
       tax_unit:
         members: [parent, child]
@@ -71,6 +71,25 @@
   output:
     ny_ctc_post_2024_eligible: false
 
+- name: Eligible when child has SSN or ITIN (default)
+  period: 2025
+  input:
+    people:
+      parent:
+        age: 30
+      child:
+        age: 8
+        has_itin: true
+    tax_units:
+      tax_unit:
+        members: [parent, child]
+    households:
+      household:
+        members: [parent, child]
+        state_code: NY
+  output:
+    ny_ctc_post_2024_eligible: true
+
 - name: Not eligible in 2024 (before post-2024 rules)
   period: 2024
   input: