Update PolicyEngine US to 1.699.0

[policyengine]

Summary

Update PolicyEngine US from 1.691.3 to 1.699.0.

What changed (1.691.3 -> 1.699.0)

Added

• Added gov.contrib.refundable_credit_conversion reform: a configurable refundable flat credit composed of per-taxpayer, per-CTC-dependent, per-other-dependent, per-household, and per-earner earnings-subsidy components. The credit is appended to the federal refundable credit list when in_effect is true. Repealing existing credits and deductions is handled separately via direct overrides to baseline parameters.
• Implemented the Alaska Child Care Assistance Program (CCAP) for PASS II (post-ATAP transitional) and PASS III (general low-income); PASS I (ATAP-bundled) and PASS IV (OCS protective services) not modeled.
• YAML tests under tests/policy/baseline/partners/ that fail CI when a PR would change calculation results for any household API partner, surfaced as a standalone "Household API Partners" CI check. Includes (1) customer fixture mirrors for Amplifi, Impactica, and MyFriendBen, (2) analytics_coverage/ with 81 per-signature test cases grouped by state (one per unique input-variable shape sent through the production API), and (3) analytics_coverage/edge_cases/ with 642 boundary cases organized as federal/{category}/{program}/ (tax_credits, nutrition, healthcare, childcare, cash, housing, utility, composition) and state/{xx}/{program}.yaml. Cases target binding thresholds — income at FPL boundaries, age cutoffs, asset limits, immigration status, household composition — using state-aware values (e.g., per-state SNAP BBCE multipliers).
• Added Utah Homeowner's/Renter's Relief.
• Implemented Minnesota's renter's credit under Minn. Stat. §290.0693 for tax year 2024 onward, including household-income adjustments, rent constituting property taxes, refundable credit integration, and TAXSIM state property tax credit coverage.
• Add SC OBBBA non-conformity addition for 2025 (standard deduction increase, senior deduction, tip/overtime/auto loan deductions).
• Added a BEA NIPA proprietors' income mapping variable.
• Added the HUD Fair Market Rent CSV data store, a hud_fair_market_rent variable, and a download_hud_fmr helper script (Phase 1: county-level FY2025 with a placeholder seed row — full data refresh runs via the script with a free HUD API key).

Changed

• Replaced the full US County enum (3,175 values) with a 29-value AKCCAPRateRegion enum for Alaska CCAP rate-region lookups, cutting the AK CCAP test suite from ~10 minutes to ~12 seconds.
• Compute the Supplemental Poverty Measure capped housing subsidy from housing assistance, the SPM threshold housing portion, and HUD tenant payment.
• Gate housing assistance on a take-up input and use HUD Fair Market Rent as the national payment-standard fallback.
• Remove redundant uprating metadata and class-level aggregation metadata from variables that already define their computation explicitly.
• Include child support received and workers' compensation in SPM resources, and keep SPM housing and energy subsidies on canonical input variables.
• Apply Arkansas HB1001 (2026 1st Extraordinary Session) individual income tax rate cuts effective tax year 2026.

Fixed

• Restricted the New Mexico net capital gains 40% deduction to zero from 2025-01-01 per HB0037 (2024), which amended NMSA 7-2-34(A)(2) to apply the 40% element only to gains from the sale of a business. The capped element (up to $1,000) continues to apply.
• Backdate Massachusetts TAFDC and EAEDC standard assistance amounts to include FY25 (April 2025) 10% increase. The FY24 raise scheduled for April 2024 was rescinded by 9C cuts in January 2024; the actual increase came from the FY25 budget.
• Update 2026 Social Security benefit parameters to official SSA amounts and project wage-indexed thresholds with statutory NAWI formulas.
• Extend long-run dollar-input upraters through 2100 and limit the Trustees core threshold reform to federal wage-indexed tax parameters.
• Use HUD Section 8 income limits to determine housing assistance eligibility.
• Extend the CRFB non-refundable Social Security credit reform so it continues feeding into non-refundable credits after 2035.
• Subtract Form 4952 investment-income elections from net capital gain for the federal capital-gains tax.
• Update the 2026 Social Security payroll cap to the official SSA contribution and benefit base.
• Fix asset stock variables being divided across months in SNAP categorical eligibility calculations.
• Fixed the Nebraska refundable Child Tax Credit child-care eligibility proxy to read tax_unit_childcare_expenses (populated by typical tax filers) instead of pre_subsidy_childcare_expenses (only populated by benefits-program calculations).
• Fixed the AMT capital-gains calculation to read the regular-tax ordinary-income portion (Schedule D Tax Worksheet line 14 / line 21) for Form 6251 Part III line 27, so that filers whose AMTI minus exemption is below the 20% LTCG bracket threshold no longer overflow gains into the 20% bracket.
• Set explicit 2025 Maine property tax fairness credit benefit-base values to match the published Schedule PTFC/STFC line 8 table ($2,550 single / $3,300 HoH-one-child or joint-no-child / $4,050 joint or HoH-multi / $4,100 senior). IRS uprating with downwards $50 rounding produced values $50 short.
• Applied the 2025 federal-AGI-based phaseout to the Maine non-military pension income deduction.
• Adjust the Kentucky family size tax credit rate brackets at the 1.27 and 1.33 boundaries to account for KY's 0.5-cent rounding-up convention in the Schedule ITC table.
• Fix tax_unit_itemizes tied-federal-tax fallback to compare federal standard against federal itemized deductions, restoring TaxAct/TAXSIM behavior and resolving downstream CO/VT/LA state-tax discrepancies.

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