Add NY A04948 Youth Worker Tax Benefits reform

changelog_entry.yaml

@@ -0,0 +1,4 @@
+- bump: minor
+  changes:
+    added:
+    - Add NY A04948 Youth Worker Tax Benefits reform.

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)
+      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/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

@@ -20,6 +20,9 @@
 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.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.sc.h3492 import create_sc_h3492_eitc_refundable_reform
 from .states.ny.s04487 import create_ny_s04487_newborn_credit_reform
@@ -181,6 +184,9 @@ def create_structural_reforms_from_parameters(parameters, period):
         create_halve_joint_eitc_phase_out_rate_reform(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)
     )
@@ -335,6 +341,7 @@ 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,
         sc_h3492_eitc_refundable,
         ny_s04487_newborn_credit,

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

@@ -0,0 +1,3 @@
+from .ny_a04948_youth_worker_tax_benefits import (
+    create_ny_a04948_youth_worker_tax_benefits_reform,
+)