From 1ce28f756a9fc3b3236c00d89ddcdbd6cfd81b7b Mon Sep 17 00:00:00 2001
From: leehengpan <leehengpan@gmail.com>
Date: Wed, 30 Oct 2024 15:06:25 -0400
Subject: [PATCH] Apply utility functions to rest of reforms, delete dc_ctc

---
 .../medicare_and_investment_tax_increase.py   |  24 +-
 ...se_taxable_earnings_for_social_security.py |  22 +-
 .../congress/delauro/american_family_act.py   |  31 +-
 policyengine_us/reforms/reforms.py            |   6 -
 policyengine_us/reforms/states/dc/__init__.py |   3 -
 policyengine_us/reforms/states/dc/dc_ctc.py   |  70 -----
 .../reforms/states/dc/dc_ctc_test_microsim.py |  32 ---
 policyengine_us/reforms/utils.py              | 106 ++++++-
 .../policy/contrib/states/dc/dc_ctc.yaml      | 268 ------------------
 9 files changed, 141 insertions(+), 421 deletions(-)
 delete mode 100644 policyengine_us/reforms/states/dc/__init__.py
 delete mode 100644 policyengine_us/reforms/states/dc/dc_ctc.py
 delete mode 100644 policyengine_us/reforms/states/dc/dc_ctc_test_microsim.py
 delete mode 100644 policyengine_us/tests/policy/contrib/states/dc/dc_ctc.yaml

diff --git a/policyengine_us/reforms/biden/budget_2025/medicare_and_investment_tax_increase.py b/policyengine_us/reforms/biden/budget_2025/medicare_and_investment_tax_increase.py
index ba3c848c77e..83baa7cd9a0 100644
--- a/policyengine_us/reforms/biden/budget_2025/medicare_and_investment_tax_increase.py
+++ b/policyengine_us/reforms/biden/budget_2025/medicare_and_investment_tax_increase.py
@@ -1,4 +1,6 @@
 from policyengine_us.model_api import *
+from policyengine_us.reforms.utils import create_reform_two_threshold_check
+import operator
 
 
 def create_medicare_and_investment_tax_increase() -> Reform:
@@ -71,15 +73,19 @@ def apply(self):
 def create_medicare_and_investment_tax_increase_reform(
     parameters, period, bypass: bool = False
 ):
-    if bypass:
-        return create_medicare_and_investment_tax_increase()
-
-    p = parameters(period).gov.contrib.biden.budget_2025
-
-    if (p.medicare.rate > 0) | (p.net_investment_income.rate > 0):
-        return create_medicare_and_investment_tax_increase()
-    else:
-        return None
+    return create_reform_two_threshold_check(
+        parameters=parameters,
+        period=period,
+        parameter_path="gov.contrib.biden.budget_2025",
+        reform_function=create_medicare_and_investment_tax_increase,
+        comparison_parameter_path_1="medicare.rate",
+        comparison_parameter_path_2="net_investment_income.rate",
+        threshold_check_1=0,
+        threshold_check_2=0,
+        comparison_operator_1=operator.gt,
+        comparison_operator_2=operator.gt,
+        bypass=bypass,
+    )
 
 
 medicare_and_investment_tax_increase = (
diff --git a/policyengine_us/reforms/cbo/payroll/increase_taxable_earnings_for_social_security.py b/policyengine_us/reforms/cbo/payroll/increase_taxable_earnings_for_social_security.py
index 1199cf18dbe..f919ccd0dc9 100644
--- a/policyengine_us/reforms/cbo/payroll/increase_taxable_earnings_for_social_security.py
+++ b/policyengine_us/reforms/cbo/payroll/increase_taxable_earnings_for_social_security.py
@@ -1,4 +1,7 @@
 from policyengine_us.model_api import *
+from policyengine_us.reforms.utils import create_reform_threshold_check
+import operator
+import numpy as np
 
 
 def create_increase_taxable_earnings_for_social_security() -> Reform:
@@ -29,15 +32,16 @@ def apply(self):
 def create_increase_taxable_earnings_for_social_security_reform(
     parameters, period, bypass: bool = False
 ):
-    if bypass:
-        return create_increase_taxable_earnings_for_social_security()
-
-    p = parameters(period).gov.contrib.cbo.payroll
-
-    if p.secondary_earnings_threshold < np.inf:
-        return create_increase_taxable_earnings_for_social_security()
-    else:
-        return None
+    return create_reform_threshold_check(
+        reform_function=create_increase_taxable_earnings_for_social_security,
+        parameters=parameters,
+        period=period,
+        parameter_path="gov.contrib.cbo.payroll",
+        comparison_parameter_path="secondary_earnings_threshold",
+        comparison_operator=operator.lt,
+        threshold_check=np.inf,
+        bypass=bypass,
+    )
 
 
 increase_taxable_earnings_for_social_security = (
diff --git a/policyengine_us/reforms/congress/delauro/american_family_act.py b/policyengine_us/reforms/congress/delauro/american_family_act.py
index 33be681195f..89f3301ac7b 100644
--- a/policyengine_us/reforms/congress/delauro/american_family_act.py
+++ b/policyengine_us/reforms/congress/delauro/american_family_act.py
@@ -1,5 +1,6 @@
 from policyengine_us.model_api import *
-from policyengine_core.periods import period as period_
+from policyengine_us.reforms.utils import create_reform_threshold_check
+import operator
 
 
 def create_american_family_act_with_baby_bonus() -> Reform:
@@ -35,24 +36,16 @@ def apply(self):
 def create_american_family_act_with_baby_bonus_reform(
     parameters, period, bypass: bool = False
 ):
-    if bypass:
-        return create_american_family_act_with_baby_bonus()
-
-    p = parameters.gov.contrib.congress.delauro.american_family_act
-
-    reform_active = False
-    current_period = period_(period)
-
-    for i in range(5):
-        if p(current_period).baby_bonus > 0:
-            reform_active = True
-            break
-        current_period = current_period.offset(1, "year")
-
-    if reform_active:
-        return create_american_family_act_with_baby_bonus()
-    else:
-        return None
+    return create_reform_threshold_check(
+        reform_function=create_american_family_act_with_baby_bonus,
+        parameters=parameters,
+        period=period,
+        parameter_path="gov.contrib.congress.delauro.american_family_act",
+        comparison_parameter_path="baby_bonus",
+        comparison_operator=operator.gt,
+        threshold_check=0,
+        bypass=bypass,
+    )
 
 
 american_family_act = create_american_family_act_with_baby_bonus_reform(
diff --git a/policyengine_us/reforms/reforms.py b/policyengine_us/reforms/reforms.py
index 7e392e4080f..c13e65713f0 100644
--- a/policyengine_us/reforms/reforms.py
+++ b/policyengine_us/reforms/reforms.py
@@ -20,9 +20,6 @@
 from .biden.budget_2025 import create_capital_gains_tax_increase_reform
 from .eitc import create_halve_joint_eitc_phase_out_rate_reform
 from .states.ny.wftc import create_ny_working_families_tax_credit_reform
-from .states.dc.dc_ctc import (
-    create_dc_ctc_reform,
-)
 from .harris.lift.middle_class_tax_credit import (
     create_middle_class_tax_credit_reform,
 )
@@ -92,8 +89,6 @@ def create_structural_reforms_from_parameters(parameters, period):
     )
     ny_wftc = create_ny_working_families_tax_credit_reform(parameters, period)
 
-    dc_ctc = create_dc_ctc_reform(parameters, period)
-
     middle_class_tax_credit = create_middle_class_tax_credit_reform(
         parameters, period
     )
@@ -136,7 +131,6 @@ def create_structural_reforms_from_parameters(parameters, period):
         capital_gains_tax_increase,
         halve_joint_eitc_phase_out_rate,
         ny_wftc,
-        dc_ctc,
         middle_class_tax_credit,
         rent_relief_tax_credit,
         end_child_poverty_act,
diff --git a/policyengine_us/reforms/states/dc/__init__.py b/policyengine_us/reforms/states/dc/__init__.py
deleted file mode 100644
index 499ba20f994..00000000000
--- a/policyengine_us/reforms/states/dc/__init__.py
+++ /dev/null
@@ -1,3 +0,0 @@
-from .dc_ctc import (
-    create_dc_ctc_reform,
-)
diff --git a/policyengine_us/reforms/states/dc/dc_ctc.py b/policyengine_us/reforms/states/dc/dc_ctc.py
deleted file mode 100644
index f2030e81606..00000000000
--- a/policyengine_us/reforms/states/dc/dc_ctc.py
+++ /dev/null
@@ -1,70 +0,0 @@
-from policyengine_us.model_api import *
-from policyengine_us.reforms.utils import create_reform_if_active
-
-
-def create_dc_ctc() -> Reform:
-    class dc_ctc(Variable):
-        value_type = float
-        entity = TaxUnit
-        label = "DC Child Tax Credit"
-        unit = USD
-        definition_period = YEAR
-        reference = "https://lims.dccouncil.gov/downloads/LIMS/52461/Introduction/B25-0190-Introduction.pdf"
-        defined_for = StateCode.DC
-
-        def formula(tax_unit, period, parameters):
-            p = parameters(period).gov.contrib.states.dc.ctc
-            person = tax_unit.members
-            age = person("age", period)
-            age_eligible = age < p.age_threshold
-            eligible_children = tax_unit.sum(age_eligible)
-            capped_children = min_(eligible_children, p.child_cap)
-            income = tax_unit("adjusted_gross_income", period)
-            max_amount = p.amount * capped_children
-            increment = p.reduction.increment
-            reduction_per_increment = p.reduction.amount
-            filing_status = tax_unit("filing_status", period)
-            reduction_start = p.reduction.start[filing_status]
-            excess = max_(income - reduction_start, 0)
-            increments = np.ceil(excess / increment)
-            reduction_amount = increments * reduction_per_increment
-            return max_(0, max_amount - reduction_amount)
-
-    class dc_refundable_credits(Variable):
-        value_type = float
-        entity = TaxUnit
-        label = "DC refundable credits"
-        unit = USD
-        definition_period = YEAR
-        reference = (
-            "https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/52926_D-40_12.21.21_Final_Rev011122.pdf#page=63"
-            "https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2022_D-40_Booklet_Final_blk_01_23_23_Ordc.pdf#page=55"
-        )
-        defined_for = StateCode.DC
-
-        def formula(tax_unit, period, parameters):
-            p = parameters(period).gov.states.dc.tax.income.credits
-            previous_credits = add(tax_unit, period, p.refundable)
-            ctc = tax_unit("dc_ctc", period)
-            return ctc + previous_credits
-
-    class reform(Reform):
-        def apply(self):
-            self.update_variable(dc_ctc)
-            self.update_variable(dc_refundable_credits)
-
-    return reform
-
-
-def create_dc_ctc_reform(parameters, period, bypass: bool = False):
-    return create_reform_if_active(
-        parameters,
-        period,
-        "gov.contrib.states.dc.ctc",
-        "in_effect",
-        create_dc_ctc,
-        bypass,
-    )
-
-
-dc_ctc = create_dc_ctc_reform(None, None, bypass=True)
diff --git a/policyengine_us/reforms/states/dc/dc_ctc_test_microsim.py b/policyengine_us/reforms/states/dc/dc_ctc_test_microsim.py
deleted file mode 100644
index 389d1563072..00000000000
--- a/policyengine_us/reforms/states/dc/dc_ctc_test_microsim.py
+++ /dev/null
@@ -1,32 +0,0 @@
-def test_dc_ctc():
-    from policyengine_us import Microsimulation
-    from policyengine_core.reforms import Reform
-    from policyengine_core.periods import instant
-
-    baseline = Microsimulation()
-
-    baseline_net_income = baseline.calculate(
-        "household_net_income", period=2025
-    )
-
-    def modify_parameters(parameters):
-        parameters.gov.contrib.states.dc.ctc.in_effect.update(
-            start=instant("2025-01-01"),
-            stop=instant("2028-12-31"),
-            value=True,
-        )
-        return parameters
-
-    class parameter_reform(Reform):
-        def apply(self):
-            self.modify_parameters(modify_parameters)
-
-    dc_ctc_reformed = Microsimulation(reform=parameter_reform)
-    dc_ctc_reform_net_income = dc_ctc_reformed.calculate(
-        "household_net_income", period=2025
-    )
-
-    total_loss = (dc_ctc_reform_net_income - baseline_net_income).sum()
-
-    assert total_loss > 5e6
-    assert total_loss < 100e6
diff --git a/policyengine_us/reforms/utils.py b/policyengine_us/reforms/utils.py
index 9195c341854..b57c275965f 100644
--- a/policyengine_us/reforms/utils.py
+++ b/policyengine_us/reforms/utils.py
@@ -1,4 +1,13 @@
 from policyengine_core.periods import period as period_
+import numpy as np
+import operator
+
+
+def get_nested_value(base_param, path):
+    value = base_param
+    for part in path.split("."):
+        value = getattr(value, part)
+    return value
 
 
 def create_reform_if_active(
@@ -25,11 +34,7 @@ def create_reform_if_active(
         return reform_function()
 
     current_period = period_(period)
-    path_parts = parameter_path.split(".")
-
-    p = parameters
-    for part in path_parts:
-        p = getattr(p, part)
+    p = get_nested_value(parameters, parameter_path)
 
     for _ in range(5):
         if getattr(p(current_period), active_parameter_path):
@@ -37,3 +42,94 @@ def create_reform_if_active(
         current_period = current_period.offset(1, "year")
 
     return None
+
+
+def create_reform_threshold_check(
+    parameters,
+    period,
+    parameter_path: str,
+    comparison_parameter_path: str,
+    reform_function,
+    threshold_check: float = np.inf,
+    comparison_operator=operator.lt,
+    bypass: bool = False,
+):
+    """
+    Create a reform based on a parameter threshold check.
+
+    Args:
+        parameters: PolicyEngine parameters object
+        period: Time period for the reform
+        parameter_path: Dot-separated path to the parameter to check
+        comparison_parameter_path: Dot-separated path to the parameter to compare with threshold
+        reform_function: The specific reform creation function to call
+        bypass: If True, skip parameter checks and return reform
+        threshold_check: Value to compare parameter against
+        comparison_operator: Operator to use for comparison (default: less than)
+    """
+    if bypass:
+        return reform_function()
+
+    # Navigate parameter tree using the path
+    p = get_nested_value(parameters, parameter_path)
+    current_period = period_(period)
+
+    for _ in range(5):
+        if comparison_operator(
+            getattr(p(current_period), comparison_parameter_path),
+            threshold_check,
+        ):
+            return reform_function()
+        current_period = current_period.offset(1, "year")
+
+    return None
+
+
+def create_reform_two_threshold_check(
+    parameters,
+    period,
+    parameter_path: str,
+    reform_function,
+    comparison_parameter_path_1: str,
+    comparison_parameter_path_2: str,
+    threshold_check_1: float = np.inf,
+    threshold_check_2: float = np.inf,
+    comparison_operator_1=operator.lt,
+    comparison_operator_2=operator.lt,
+    bypass: bool = False,
+):
+    """
+    Create a reform based on a parameter two-threshold check.
+
+    Args:
+        parameters: PolicyEngine parameters object
+        period: Time period for the reform
+        parameter_path: Dot-separated path to the parameter to check
+        reform_function: The specific reform creation function to call
+        comparison_parameter_path_1: Dot-separated path to the parameter to compare with threshold 1
+        comparison_parameter_path_2: Dot-separated path to the parameter to compare with threshold 2
+        threshold_check_1: Value to compare parameter against threshold 1
+        threshold_check_2: Value to compare parameter against threshold 2
+        comparison_operator_1: Operator to use for comparison (default: less than)
+        comparison_operator_2: Operator to use for comparison (default: less than)
+        bypass: If True, skip parameter checks and return reform
+    """
+    if bypass:
+        return reform_function()
+
+    # Navigate parameter tree using the path
+    p = get_nested_value(parameters, parameter_path)
+    current_period = period_(period)
+
+    for _ in range(5):
+        param_at_period = p(current_period)
+        value1 = get_nested_value(param_at_period, comparison_parameter_path_1)
+        value2 = get_nested_value(param_at_period, comparison_parameter_path_2)
+
+        if comparison_operator_1(
+            value1, threshold_check_1
+        ) or comparison_operator_2(value2, threshold_check_2):
+            return reform_function()
+        current_period = current_period.offset(1, "year")
+
+    return None
diff --git a/policyengine_us/tests/policy/contrib/states/dc/dc_ctc.yaml b/policyengine_us/tests/policy/contrib/states/dc/dc_ctc.yaml
deleted file mode 100644
index 372aee42002..00000000000
--- a/policyengine_us/tests/policy/contrib/states/dc/dc_ctc.yaml
+++ /dev/null
@@ -1,268 +0,0 @@
-- name: 5 children and each is accounted for
-  period: 2025
-  reforms: policyengine_us.reforms.states.dc.dc_ctc.dc_ctc
-  input:
-    gov.contrib.states.dc.ctc.in_effect: true
-    gov.contrib.states.dc.ctc.child_cap: 999
-    people: 
-      person1:
-        age: 40
-      person2:
-        age: 5
-      person3:
-        age: 5
-      person4:
-        age: 5
-      person5:
-        age: 5
-      person6:
-        age: 6
-    tax_units:
-      tax_unit:
-        members: [person1, person2, person3, person4, person5, person6]
-        adjusted_gross_income: 240_000
-        filing_status: JOINT
-    households:
-      household:
-        members: [person1, person2, person3, person4, person5, person6]
-        state_code: DC
-  output:
-    dc_ctc: 1_680
-
-
-- name: 5 children with one above the age threshold
-  period: 2025
-  reforms: policyengine_us.reforms.states.dc.dc_ctc.dc_ctc
-  input:
-    gov.contrib.states.dc.ctc.in_effect: true
-    gov.contrib.states.dc.ctc.child_cap: 999
-    people: 
-      person1:
-        age: 40
-      person2:
-        age: 5
-      person3:
-        age: 5
-      person4:
-        age: 5
-      person5:
-        age: 5
-      person6:
-        age: 6
-    tax_units:
-      tax_unit:
-        members: [person1, person2, person3, person4, person5, person6]
-        adjusted_gross_income: 240_000
-        filing_status: JOINT
-    households:
-      household:
-        members: [person1, person2, person3, person4, person5, person6]
-        state_code: DC
-  output:
-    dc_ctc: 1_680
-
-- name: One child, reform does not change output
-  period: 2025
-  reforms: policyengine_us.reforms.states.dc.dc_ctc.dc_ctc
-  input:
-    gov.contrib.states.dc.ctc.in_effect: true
-    people: 
-      person1:
-        age: 40
-      person2:
-        age: 5    
-    tax_units:
-      tax_unit:
-        members: [person1, person2]
-        adjusted_gross_income: 100_000
-        filing_status: SINGLE
-    households:
-      household:
-        members: [person1, person2]
-        state_code: DC
-  output:
-    dc_ctc: 420
-
-- name: Four children with reduction applied, joint, uncapped children
-  period: 2025
-  reforms: policyengine_us.reforms.states.dc.dc_ctc.dc_ctc
-  input:
-    gov.contrib.states.dc.ctc.in_effect: true
-    gov.contrib.states.dc.ctc.child_cap: 999
-    people: 
-      person1:
-        age: 40
-      person2:
-        age: 5
-      person3:
-        age: 5
-      person4:
-        age: 5
-      person5:
-        age: 5
-    tax_units:
-      tax_unit:
-        members: [person1, person2, person3, person4, person5]
-        adjusted_gross_income: 250_000
-        filing_status: JOINT
-    households:
-      household:
-        members: [person1, person2, person3, person4, person5]
-        state_code: DC
-  output:
-    dc_ctc: 1_480
-
-- name: Single person with one child, below reduction, cap applies
-  period: 2025
-  reforms: policyengine_us.reforms.states.dc.dc_ctc.dc_ctc
-  input:
-    gov.contrib.states.dc.ctc.in_effect: true
-    people: 
-      person1:
-        age: 40
-      person2:
-        age: 5    
-    tax_units:
-      tax_unit:
-        members: [person1, person2]
-        adjusted_gross_income: 160_000
-        filing_status: SINGLE
-    households:
-      household:
-        members: [person1, person2]
-        state_code: DC
-  output:
-    dc_ctc: 420
-
-- name: Children capped at 3, cap applies
-  period: 2025
-  reforms: policyengine_us.reforms.states.dc.dc_ctc.dc_ctc
-  input:
-    gov.contrib.states.dc.ctc.in_effect: true
-    people: 
-      person1:
-        age: 40
-      person2:
-        age: 5
-      person3:
-        age: 5
-      person4:
-        age: 5
-      person5:
-        age: 5
-      person6:
-        age: 6
-    tax_units:
-      tax_unit:
-        members: [person1, person2, person3, person4, person5, person6]
-        adjusted_gross_income: 240_000
-        filing_status: JOINT
-    households:
-      household:
-        members: [person1, person2, person3, person4, person5, person6]
-        state_code: DC
-  output:
-    dc_ctc: 1_260
-
-- name: Joint filing, with reduction, cap applies
-  period: 2025
-  reforms: policyengine_us.reforms.states.dc.dc_ctc.dc_ctc
-  input:
-    gov.contrib.states.dc.ctc.in_effect: true
-    people: 
-      person1:
-        age: 40
-      person2:
-        age: 5
-      person3:
-        age: 5
-      person4:
-        age: 5
-      person5:
-        age: 5
-    tax_units:
-      tax_unit:
-        members: [person1, person2, person3, person4, person5]
-        adjusted_gross_income: 255_000
-        filing_status: JOINT
-        dc_eitc: 200
-    households:
-      household:
-        members: [person1, person2, person3, person4, person5]
-        state_code: DC
-  output:
-    dc_ctc: 960
-    dc_refundable_credits: 1_160
-
-- name: Joint filing, fully reduced, cap applies
-  period: 2025
-  reforms: policyengine_us.reforms.states.dc.dc_ctc.dc_ctc
-  input:
-    gov.contrib.states.dc.ctc.in_effect: true
-    people: 
-      person1:
-        age: 40
-      person2:
-        age: 5    
-    tax_units:
-      tax_unit:
-        members: [person1, person2]
-        adjusted_gross_income: 261_000
-        filing_status: JOINT
-    households:
-      household:
-        members: [person1, person2]
-        state_code: DC
-  output:
-    dc_ctc: 0
-
-- name: Reform not in effect
-  period: 2025
-  input:
-    gov.contrib.states.dc.ctc.in_effect: false
-    people: 
-      person1:
-        age: 40
-      person2:
-        age: 5
-      person3:
-        age: 5
-      person4:
-        age: 5
-      person5:
-        age: 5
-      person6:
-        age: 5
-    tax_units:
-      tax_unit:
-        members: [person1, person2, person3, person4, person5, person6]
-        adjusted_gross_income: 160_000
-        filing_status: JOINT
-    households:
-      household:
-        members: [person1, person2, person3, person4, person5, person6]
-        state_code: DC
-  output:
-    dc_refundable_credits: 0
-
-- name: Integration test with reform in effect
-  period: 2025
-  reforms: policyengine_us.reforms.states.dc.dc_ctc.dc_ctc
-  input:
-    gov.contrib.states.dc.ctc.in_effect: true
-    dc_ctc: 1_000
-    dc_eitc: 2_000
-    dc_income_tax_before_refundable_credits: 5_000
-    state_code: DC
-  output:
-    dc_income_tax: 2_000
-
-- name: Integration test with reform not in effect
-  period: 2025
-  input:
-    gov.contrib.states.dc.ctc.in_effect: false
-    dc_eitc: 2_000
-    dc_income_tax_before_refundable_credits: 5_000
-    state_code: DC
-  output:
-    dc_income_tax: 3_000