PSLmodels · MattHJensen · Aug 20, 2020 · Aug 20, 2020 · Aug 20, 2020 · Aug 20, 2020
diff --git a/docs/guide/input_vars.md b/docs/guide/input_vars.md
@@ -706,8 +706,8 @@ _IRS Form Location:_
 2013-2016: imputed from CPS data  
 
 
-##  `nu05`  
-_Description_: Number of dependents under 5 years old  
+##  `nu06`  
+_Description_: Number of dependents under 6 years old  
 _Datatype_: int  
 _Availability_: taxdata_puf, taxdata_cps  
 _IRS Form Location:_  

diff --git a/docs/guide/policy_params.md b/docs/guide/policy_params.md
@@ -14,7 +14,7 @@ are placed in an Other Parameters group at the end of the section.
 
 ### Offsets
 
-####  `CPI_offset`  
+####  `parameter_indexing_CPI_offset`  
 _Description:_ Values are zero before 2017; reforms that introduce indexing with chained CPI would have values around -0.0025 beginning in the year before the first year policy parameters will have values computed with chained CPI.  
 _Notes:_ See April 2013 CBO report entitled 'What Would Be the Effect on the Deficit of Using the Chained CPI to Index Benefit Programs and the Tax Code?', which includes this: 'The chained CPI grows more slowly than the traditional CPI does: an average of about 0.25 percentage points more slowly per year over the past decade.' <https://www.cbo.gov/publication/44089>  
 _Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True  
@@ -1004,8 +1004,8 @@ _Valid Range:_ min = 0 and max = 1
 _Out-of-Range Action:_ error  
 
 
-####  `ACTC_rt_bonus_under5family`  
-_Description:_ For families with qualifying children under 5 years old, this bonus rate is added to the fraction of earnings (additional child tax credit rate) used in calculating the ACTC.  
+####  `ACTC_rt_bonus_under6family`  
+_Description:_ For families with qualifying children under 6 years old, this bonus rate is added to the fraction of earnings (additional child tax credit rate) used in calculating the ACTC.  
 _Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True  
 _Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False  
 _Value Type:_ float  
@@ -1088,8 +1088,8 @@ _Valid Range:_ min = 0 and max = 9e+99
 _Out-of-Range Action:_ error  
 
 
-####  `CTC_c_under5_bonus`  
-_Description:_ The maximum amount of child tax credit allowed for each child is increased by this amount for qualifying children under 5 years old.  
+####  `CTC_c_under6_bonus`  
+_Description:_ The maximum amount of child tax credit allowed for each child is increased by this amount for qualifying children under 6 years old.  
 _Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True  
 _Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ False  
 _Value Type:_ float  
@@ -3567,8 +3567,8 @@ _Valid Range:_ min = 0 and max = 9e+99
 _Out-of-Range Action:_ error  
 
 
-####  `CTC_new_c_under5_bonus`  
-_Description:_ The maximum amount of the new refundable child tax credit allowed for each child is increased by this amount for qualifying children under 5 years old.  
+####  `CTC_new_c_under6_bonus`  
+_Description:_ The maximum amount of the new refundable child tax credit allowed for each child is increased by this amount for qualifying children under 6 years old.  
 _Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True  
 _Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ False  
 _Value Type:_ float  
@@ -3952,8 +3952,25 @@ _Valid Range:_ min = 0 and max = 9e+99
 _Out-of-Range Action:_ error  
 
 
-####  `UBI_21`  
-_Description:_ UBI benefit provided to people 21 and over.  
+####  `UBI_2164`  
+_Description:_ UBI benefit provided to people 21-64 years of age.  
+_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True  
+_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ True  
+_Value Type:_ float  
+_Known Values:_  
+2013: 0.0  
+2014: 0.0  
+2015: 0.0  
+2016: 0.0  
+2017: 0.0  
+2018: 0.0  
+2019: 0.0  
+_Valid Range:_ min = 0 and max = 9e+99  
+_Out-of-Range Action:_ error  
+
+
+####  `UBI_65`  
+_Description:_ UBI benefit provided to people 65 and over.  
 _Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True  
 _Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ True  
 _Value Type:_ float  

diff --git a/taxcalc/calcfunctions.py b/taxcalc/calcfunctions.py
@@ -359,7 +359,8 @@ def SSBenefits(MARS, ymod, e02400, SS_thd50, SS_thd85,
 
 
 @iterate_jit(nopython=True)
-def UBI(nu18, n1820, n21, UBI_u18, UBI_1820, UBI_21, UBI_ecrt,
+def UBI(nu18, n1820, n21, age_head, age_spouse, elderly_dependents,
+        UBI_u18, UBI_1820, UBI_2164, UBI_65, UBI_ecrt,
         ubi, taxable_ubi, nontaxable_ubi):
     """
     Calculates total and taxable Universal Basic Income (UBI) amount.
@@ -372,11 +373,19 @@ def UBI(nu18, n1820, n21, UBI_u18, UBI_1820, UBI_21, UBI_ecrt,
 
     n21: Number of people in the tax unit age 21+
 
+    age_head: Age of filer head.
+
+    age_spouse: Age of spouse.
+
+    elderly_dependents: Number of elderly dependents.
+
     UBI_u18: UBI benefit for those under 18
 
     UBI_1820: UBI benefit for those between 18 to 20
 
-    UBI_21: UBI benefit for those 21 or more
+    UBI_2164: UBI benefit for those between 21 to 64
+
+    UBI_65: UBI benefit for those aged 65 or older
 
     UBI_ecrt: Fraction of UBI benefits that are not included in AGI
 
@@ -388,7 +397,12 @@ def UBI(nu18, n1820, n21, UBI_u18, UBI_1820, UBI_21, UBI_ecrt,
 
     nontaxable_ubi: amount of UBI that is nontaxable
     """
-    ubi = nu18 * UBI_u18 + n1820 * UBI_1820 + n21 * UBI_21
+    # Calculate number of people age 65+ as 1 if head is 65+, plus 1 if spouse
+    # is 65+, plus number of elderly dependents.
+    n65 = (age_head >= 65) + (age_spouse >= 65) + elderly_dependents
+    n2164 = n21 - n65
+    assert n2164 >= 0
+    ubi = nu18 * UBI_u18 + n1820 * UBI_1820 + n2164 * UBI_2164 + n65 * UBI_65
     taxable_ubi = ubi * (1. - UBI_ecrt)
     nontaxable_ubi = ubi - taxable_ubi
     return ubi, taxable_ubi, nontaxable_ubi

diff --git a/taxcalc/parameters.py b/taxcalc/parameters.py
@@ -737,4 +737,4 @@ def __getattr__(self, attr):
                 attr[1:], year=list(range(self.start_year, self.end_year + 1))
             )
         else:
-            raise AttributeError(f"{attr} not definied.")
+            raise AttributeError(f"{attr} not defined.")
diff --git a/taxcalc/policy.py b/taxcalc/policy.py
@@ -73,7 +73,8 @@ class instance: Policy
         'CTC_c_under5_bonus': 'was renamed CTC_c_under6_bonus.',
         'ACTC_rt_bonus_under5family':
         'was renamed ACTC_rt_bonus_under6family.',
-        'CTC_new_c_under5_bonus': 'was renamed CTC_new_c_under6_bonus.'
+        'CTC_new_c_under5_bonus': 'was renamed CTC_new_c_under6_bonus.',
+        'UBI_21': 'was split into UBI_2164 and UBI_65.'
     }
     # (2) specify which Policy parameters have been redefined recently
     REDEFINED_PARAMS = {}

diff --git a/taxcalc/policy_current_law.json b/taxcalc/policy_current_law.json
@@ -16005,9 +16005,59 @@
             "cps": true
         }
     },
-    "UBI_21": {
-        "title": "UBI benefit for those 21 and over",
-        "description": "UBI benefit provided to people 21 and over.",
+    "UBI_2164": {
+        "title": "UBI benefit for those 21 through 64 over",
+        "description": "UBI benefit provided to people 21-64 years of age.",
+        "notes": "",
+        "section_1": "Universal Basic Income",
+        "section_2": "UBI Benefits",
+        "indexable": true,
+        "indexed": true,
+        "type": "float",
+        "value": [
+            {
+                "year": 2013,
+                "value": 0.0
+            },
+            {
+                "year": 2014,
+                "value": 0.0
+            },
+            {
+                "year": 2015,
+                "value": 0.0
+            },
+            {
+                "year": 2016,
+                "value": 0.0
+            },
+            {
+                "year": 2017,
+                "value": 0.0
+            },
+            {
+                "year": 2018,
+                "value": 0.0
+            },
+            {
+                "year": 2019,
+                "value": 0.0
+            }
+        ],
+        "validators": {
+            "range": {
+                "min": 0,
+                "max": 9e+99
+            }
+        },
+        "compatible_data": {
+            "puf": true,
+            "cps": true
+        }
+    },
+    "UBI_65": {
+        "title": "UBI benefit for those 65 and over",
+        "description": "UBI benefit provided to people 65 and over.",
         "notes": "",
         "section_1": "Universal Basic Income",
         "section_2": "UBI Benefits",

diff --git a/taxcalc/reforms/2017_law.json b/taxcalc/reforms/2017_law.json
@@ -121,5 +121,6 @@
     "AGI_surtax_thd": {"2017": [9e99, 9e99, 9e99, 9e99, 9e99]},
     "UBI_u18": {"2017": 0},
     "UBI_1820": {"2017": 0},
-    "UBI_21": {"2017": 0}
+    "UBI_2164": {"2017": 0},
+    "UBI_65": {"2017": 0}
 }
diff --git a/taxcalc/tests/test_calculator.py b/taxcalc/tests/test_calculator.py
@@ -623,7 +623,8 @@ def test_distribution_tables(cps_subsample):
     reform = {
         'UBI_u18': {2014: 1000},
         'UBI_1820': {2014: 1000},
-        'UBI_21': {2014: 1000}
+        'UBI_2164': {2014: 1000},
+        'UBI_65': {2014: 1000}
     }
     pol.implement_reform(reform)
     assert not pol.parameter_errors
@@ -865,7 +866,7 @@ def test_calc_all_benefits_amounts(cps_subsample):
     Testing how benefits are handled in the calc_all method
     '''
     # set a reform with a positive UBI amount
-    ubi_ref = {'UBI_21': {2020: 1000}}
+    ubi_ref = {'UBI_2164': {2020: 1000}}
 
     # create baseline calculator
     pol = Policy()

diff --git a/taxcalc/tests/test_compatible_data.py b/taxcalc/tests/test_compatible_data.py
@@ -99,7 +99,8 @@ def fixture_reform_xx():
             'ID_BenefitSurtax_crt': 0.1,
             'UBI_u18': 1000,
             'UBI_1820': 1000,
-            'UBI_21': 1000,
+            'UBI_2164': 1000,
+            'UBI_65': 1000,
             'PT_brk7': [1000000, 1000000, 1000000, 1000000, 1000000],
             'II_credit_prt': 0.1,
             'II_credit': [100, 100, 100, 100, 100],