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Resolve conflicting tax unit role flags #75

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Merged
MaxGhenis merged 1 commit into from
May 29, 2026
Merged

Resolve conflicting tax unit role flags #75

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59 changes: 55 additions & 4 deletions src/microplex_us/pipelines/us.py
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Original file line number Diff line number Diff line change
Expand Up @@ -6033,18 +6033,28 @@ def _build_policyengine_tax_units_from_role_flags(
return None

person_rows = persons.copy()
person_rows["_is_tax_unit_head_flag"] = self._role_flag_series(
raw_head_flag = self._role_flag_series(
person_rows,
"is_tax_unit_head",
)
person_rows["_is_tax_unit_spouse_flag"] = self._role_flag_series(
raw_spouse_flag = self._role_flag_series(
person_rows,
"is_tax_unit_spouse",
)
person_rows["_is_tax_unit_dependent_flag"] = self._role_flag_series(
raw_dependent_flag = self._role_flag_series(
person_rows,
"is_tax_unit_dependent",
)
(
person_rows["_is_tax_unit_head_flag"],
person_rows["_is_tax_unit_spouse_flag"],
person_rows["_is_tax_unit_dependent_flag"],
) = self._resolve_tax_unit_role_flags(
person_rows,
head_flag=raw_head_flag,
spouse_flag=raw_spouse_flag,
dependent_flag=raw_dependent_flag,
)

tax_unit_rows: list[dict[str, Any]] = []
person_to_tax_unit: dict[int, int] = {}
Expand All @@ -6071,7 +6081,9 @@ def _build_policyengine_tax_units_from_role_flags(
for head_id in head_ids:
spouse_ids = head_to_spouses.get(head_id, [])
dependent_ids = head_to_dependents.get(head_id, [])
unit_person_ids = [head_id, *spouse_ids, *dependent_ids]
unit_person_ids = list(
dict.fromkeys([head_id, *spouse_ids, *dependent_ids])
)
unit_persons = ordered.loc[
ordered["person_id"].astype(int).isin(unit_person_ids)
].copy()
Expand Down Expand Up @@ -6276,6 +6288,45 @@ def _role_flag_series(self, frame: pd.DataFrame, column: str) -> pd.Series:
return pd.Series(False, index=frame.index, dtype=bool)
return pd.to_numeric(frame[column], errors="coerce").fillna(0.0).gt(0.5)

def _resolve_tax_unit_role_flags(
self,
frame: pd.DataFrame,
*,
head_flag: pd.Series,
spouse_flag: pd.Series,
dependent_flag: pd.Series,
) -> tuple[pd.Series, pd.Series, pd.Series]:
relationship = (
pd.to_numeric(frame["relationship_to_head"], errors="coerce")
.fillna(-1)
.astype(int)
if "relationship_to_head" in frame.columns
else pd.Series(-1, index=frame.index, dtype=int)
)
family_relationship = (
pd.to_numeric(frame["family_relationship"], errors="coerce")
.fillna(-1)
.astype(int)
if "family_relationship" in frame.columns
else pd.Series(-1, index=frame.index, dtype=int)
)
head_hint = relationship.eq(0) | family_relationship.isin([0, 1])
spouse_hint = relationship.eq(1) | family_relationship.eq(2)
dependent_hint = relationship.isin([2, 3]) | family_relationship.isin([3, 4])

resolved_dependent = (
dependent_flag
& (~spouse_flag | dependent_hint | ~spouse_hint)
& (~head_flag | dependent_hint | ~head_hint)
)
resolved_spouse = (
spouse_flag
& ~resolved_dependent
& (~head_flag | spouse_hint | ~head_hint)
)
resolved_head = head_flag & ~resolved_spouse & ~resolved_dependent
return resolved_head, resolved_spouse, resolved_dependent

def _assign_role_flag_spouses(
self,
household_persons: pd.DataFrame,
Expand Down
102 changes: 102 additions & 0 deletions tests/pipelines/test_us.py
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Original file line number Diff line number Diff line change
Expand Up @@ -1339,6 +1339,108 @@ def test_build_policyengine_entity_tables_prefers_tax_unit_role_flags_over_bad_i
assert tax_units.iloc[0]["filing_status"] == "JOINT"
assert tax_units.iloc[0]["n_dependents"] == 1

def test_build_policyengine_entity_tables_resolves_spouse_head_role_conflicts(
self,
):
pipeline = USMicroplexPipeline(USMicroplexBuildConfig())
population = pd.DataFrame(
{
"person_id": [1, 2],
"household_id": [10, 10],
"tax_unit_id": [100, 101],
"weight": [1.0, 1.0],
"age": [45, 43],
"income": [60_000.0, 15_000.0],
"relationship_to_head": [0, 1],
"family_relationship": [1, 2],
"person_number": [1, 2],
"spouse_person_number": [2, 1],
"tax_unit_is_joint": [1.0, 1.0],
"tax_unit_count_dependents": [0.0, 0.0],
"is_tax_unit_head": [1.0, 1.0],
"is_tax_unit_spouse": [0.0, 1.0],
"is_tax_unit_dependent": [0.0, 0.0],
"state_fips": [6, 6],
"tenure": [1, 1],
}
)

tables = pipeline.build_policyengine_entity_tables(population)
person_rows = tables.persons.sort_values("person_id").reset_index(drop=True)
tax_units = tables.tax_units.sort_values("tax_unit_id").reset_index(drop=True)

assert len(tax_units) == 1
assert person_rows["tax_unit_id"].nunique() == 1
assert tax_units.iloc[0]["filing_status"] == "JOINT"

def test_build_policyengine_entity_tables_resolves_dependent_head_role_conflicts(
self,
):
pipeline = USMicroplexPipeline(USMicroplexBuildConfig())
population = pd.DataFrame(
{
"person_id": [1, 2],
"household_id": [10, 10],
"tax_unit_id": [100, 101],
"weight": [1.0, 1.0],
"age": [45, 12],
"income": [60_000.0, 0.0],
"relationship_to_head": [0, 2],
"family_relationship": [1, 3],
"person_number": [1, 2],
"spouse_person_number": [0, 0],
"tax_unit_is_joint": [0.0, 0.0],
"tax_unit_count_dependents": [1.0, 1.0],
"is_tax_unit_head": [1.0, 1.0],
"is_tax_unit_spouse": [0.0, 0.0],
"is_tax_unit_dependent": [0.0, 1.0],
"state_fips": [6, 6],
"tenure": [1, 1],
}
)

tables = pipeline.build_policyengine_entity_tables(population)
person_rows = tables.persons.sort_values("person_id").reset_index(drop=True)
tax_units = tables.tax_units.sort_values("tax_unit_id").reset_index(drop=True)

assert len(tax_units) == 1
assert person_rows["tax_unit_id"].nunique() == 1
assert tax_units.iloc[0]["filing_status"] == "HEAD_OF_HOUSEHOLD"
assert tax_units.iloc[0]["n_dependents"] == 1

def test_build_policyengine_entity_tables_resolves_spouse_dependent_role_conflicts(
self,
):
pipeline = USMicroplexPipeline(USMicroplexBuildConfig())
population = pd.DataFrame(
{
"person_id": [1, 2],
"household_id": [10, 10],
"tax_unit_id": [100, 100],
"weight": [1.0, 1.0],
"age": [45, 12],
"income": [60_000.0, 0.0],
"relationship_to_head": [0, 2],
"family_relationship": [1, 3],
"person_number": [1, 2],
"spouse_person_number": [0, 0],
"tax_unit_is_joint": [0.0, 1.0],
"tax_unit_count_dependents": [1.0, 1.0],
"is_tax_unit_head": [1.0, 0.0],
"is_tax_unit_spouse": [0.0, 1.0],
"is_tax_unit_dependent": [0.0, 1.0],
"state_fips": [6, 6],
"tenure": [1, 1],
}
)

tables = pipeline.build_policyengine_entity_tables(population)
tax_units = tables.tax_units.sort_values("tax_unit_id").reset_index(drop=True)

assert len(tax_units) == 1
assert tax_units.iloc[0]["filing_status"] == "HEAD_OF_HOUSEHOLD"
assert tax_units.iloc[0]["n_dependents"] == 1

def test_build_policyengine_entity_tables_preserves_tax_unit_agi_inputs(self):
pipeline = USMicroplexPipeline(
USMicroplexBuildConfig(policyengine_prefer_existing_tax_unit_ids=True)
Expand Down
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