MaxGhenis · Nov 2, 2026 · Nov 1, 2026 · Nov 1, 2026 · Nov 2, 2026 · Nov 2, 2026
diff --git a/changelog.d/reconcile-household-spm-cash.fixed.md b/changelog.d/reconcile-household-spm-cash.fixed.md
@@ -0,0 +1 @@
+Count the same cash payments in the household and SPM income totals: the Alaska Permanent Fund Dividend, New Jersey property tax relief, Massachusetts EAEDC, California CAPI and two Los Angeles County payments in SPM resources, and Alaska energy relief from 2024, New York's Drive Clean rebate and Denver property tax relief in household benefits.
diff --git a/policyengine_us/parameters/gov/household/household_benefits.yaml b/policyengine_us/parameters/gov/household/household_benefits.yaml
@@ -24,11 +24,14 @@ values:
     # Paid at the same time as the Alaska Permanent Fund Dividend,
     # which is part of IRS gross income.
     - ak_energy_relief
+    # Electric vehicle rebates.
+    - ny_drive_clean_rebate
     # Contributed.
     - basic_income
     - trump_dividend
     - housing_assistance
     - household_state_benefits
+    - household_local_benefits
     - household_health_benefits
   2024-01-01:
     - social_security
@@ -50,11 +53,18 @@ values:
     - financial_assistance
     - survivor_benefits
     - household_head_start_benefits
+    # One-time energy relief payments.
+    # Paid at the same time as the Alaska Permanent Fund Dividend,
+    # which is part of IRS gross income.
+    - ak_energy_relief
+    # Electric vehicle rebates.
+    - ny_drive_clean_rebate
     # Contributed.
     - basic_income
     - trump_dividend
     - housing_assistance
     - household_state_benefits
+    - household_local_benefits
     - commodity_supplemental_food_program
     - household_health_benefits
 

diff --git a/policyengine_us/parameters/gov/household/household_state_benefits.yaml b/policyengine_us/parameters/gov/household/household_state_benefits.yaml
@@ -115,6 +115,8 @@ values:
     - wa_ssp
     - wa_sfa
     - wa_rca
+    # New Jersey benefits
+    - nj_property_tax_relief
     # Louisiana benefits
     - la_oss
     # Washington benefits
@@ -243,6 +245,8 @@ values:
     - wa_ssp
     - wa_sfa
     - wa_rca
+    # New Jersey benefits
+    - nj_property_tax_relief
     # Louisiana benefits
     - la_oss
     # Arkansas benefits
@@ -376,6 +380,8 @@ values:
     - wa_ssp
     - wa_sfa
     - wa_rca
+    # New Jersey benefits
+    - nj_property_tax_relief
     # Louisiana benefits
     - la_oss
     # Arkansas benefits

diff --git a/policyengine_us/reforms/congress/tlaib/boost/boost_middle_class_tax_credit.py b/policyengine_us/reforms/congress/tlaib/boost/boost_middle_class_tax_credit.py
@@ -75,7 +75,10 @@ def formula(household, period, parameters):
                 "trump_dividend",
                 "housing_assistance",
                 "household_state_benefits",
+                "household_local_benefits",
                 "household_head_start_benefits",
+                "ak_energy_relief",
+                "ny_drive_clean_rebate",
             ]
             if parameters(period).gov.hud.abolition:
                 BENEFITS = [
@@ -130,6 +133,14 @@ def formula(spm_unit, period, parameters):
                 # Contributed.
                 "basic_income",
                 "trump_dividend",
+                # Cash programs that household_benefits also counts.
+                "ca_capi",  # California Cash Assistance Program for Immigrants.
+                "ca_la_expectant_parent_payment",  # Los Angeles County.
+                "ca_la_infant_supplement",  # Los Angeles County.
+                "co_denver_property_tax_relief",  # Denver.
+                "ma_eaedc",  # Massachusetts.
+                "ak_energy_relief",
+                "nj_property_tax_relief",  # ANCHOR, Senior Freeze and Stay NJ.
                 "ny_drive_clean_rebate",
             ]
             if parameters(period).gov.contrib.ubi_center.flat_tax.deduct_ptc:

diff --git a/...e_us/reforms/congress/tlaib/economic_dignity_for_all_agenda/edaa_end_child_poverty_act.py b/...e_us/reforms/congress/tlaib/economic_dignity_for_all_agenda/edaa_end_child_poverty_act.py
@@ -142,6 +142,13 @@ def formula(spm_unit, period, parameters):
                 "ak_energy_relief",
                 "basic_income",
                 "trump_dividend",
+                # Cash programs that household_benefits also counts.
+                "ca_capi",  # California Cash Assistance Program for Immigrants.
+                "ca_la_expectant_parent_payment",  # Los Angeles County.
+                "ca_la_infant_supplement",  # Los Angeles County.
+                "co_denver_property_tax_relief",  # Denver.
+                "ma_eaedc",  # Massachusetts.
+                "nj_property_tax_relief",  # ANCHOR, Senior Freeze and Stay NJ.
                 "ny_drive_clean_rebate",
             ]
 

diff --git a/policyengine_us/reforms/congress/tlaib/end_child_poverty_act.py b/policyengine_us/reforms/congress/tlaib/end_child_poverty_act.py
@@ -111,7 +111,10 @@ def formula(household, period, parameters):
                 "trump_dividend",
                 "housing_assistance",
                 "household_state_benefits",
+                "household_local_benefits",
                 "household_head_start_benefits",
+                "ak_energy_relief",
+                "ny_drive_clean_rebate",
                 "ecpa_child_benefit",
             ]
             if parameters(period).gov.hud.abolition:
@@ -158,6 +161,14 @@ def formula(spm_unit, period, parameters):
                 # Contributed.
                 "basic_income",
                 "trump_dividend",
+                # Cash programs that household_benefits also counts.
+                "ca_capi",  # California Cash Assistance Program for Immigrants.
+                "ca_la_expectant_parent_payment",  # Los Angeles County.
+                "ca_la_infant_supplement",  # Los Angeles County.
+                "co_denver_property_tax_relief",  # Denver.
+                "ma_eaedc",  # Massachusetts.
+                "ak_energy_relief",
+                "nj_property_tax_relief",  # ANCHOR, Senior Freeze and Stay NJ.
                 "ny_drive_clean_rebate",
                 "ecpa_child_benefit",
             ]

diff --git a/policyengine_us/reforms/states/tx/rebate/tx_rebate.py b/policyengine_us/reforms/states/tx/rebate/tx_rebate.py
@@ -117,6 +117,13 @@ def formula(spm_unit, period, parameters):
                 # Contributed.
                 "basic_income",
                 "trump_dividend",
+                # Cash programs that household_benefits also counts.
+                "ca_capi",  # California Cash Assistance Program for Immigrants.
+                "ca_la_expectant_parent_payment",  # Los Angeles County.
+                "ca_la_infant_supplement",  # Los Angeles County.
+                "co_denver_property_tax_relief",  # Denver.
+                "ma_eaedc",  # Massachusetts.
+                "nj_property_tax_relief",  # ANCHOR, Senior Freeze and Stay NJ.
                 "ny_drive_clean_rebate",
                 "tx_rebate",
             ]

diff --git a/policyengine_us/tests/policy/baseline/household/income/household/household_benefits.yaml b/policyengine_us/tests/policy/baseline/household/income/household/household_benefits.yaml
@@ -110,3 +110,66 @@
     household_benefits: 12_000
     # The SPM resource valuation remains separate.
     spm_unit_benefits: 1_000
+
+- name: Alaska's 2024 energy relief reaches household benefits for each person.
+  period: 2024
+  absolute_error_margin: 0.01
+  input:
+    people:
+      adult1:
+        age: 40
+        employment_income: 500_000
+      adult2:
+        age: 40
+        employment_income: 500_000
+    tax_units:
+      tax_unit:
+        members: [adult1, adult2]
+    spm_units:
+      spm_unit:
+        members: [adult1, adult2]
+    households:
+      household:
+        members: [adult1, adult2]
+        state_code: AK
+  output:
+    ak_energy_relief: [298.17, 298.17]
+    household_benefits: 2 * 298.17
+    spm_unit_benefits: 2 * 298.17
+
+- name: Alaska's 2026 energy relief reaches household benefits.
+  period: 2026
+  input:
+    people:
+      adult:
+        age: 40
+        employment_income: 500_000
+    spm_units:
+      spm_unit:
+        members: [adult]
+    households:
+      household:
+        members: [adult]
+        state_code: AK
+  output:
+    household_benefits: 200
+    spm_unit_benefits: 200
+
+- name: New York's Drive Clean rebate reaches household benefits.
+  period: 2026
+  input:
+    people:
+      adult:
+        age: 40
+        employment_income: 500_000
+    spm_units:
+      spm_unit:
+        members: [adult]
+    households:
+      household:
+        members: [adult]
+        state_code: NY
+        ny_drive_clean_rebate: 2_000
+  output:
+    household_benefits: 2_000
+    spm_unit_benefits: 2_000
diff --git a/policyengine_us/tests/policy/baseline/household/income/household/household_net_income.yaml b/policyengine_us/tests/policy/baseline/household/income/household/household_net_income.yaml
@@ -160,3 +160,27 @@
         state_code: WI
   output:
     household_net_income: 41_154
+
+- name: An Alaskan's dividend and energy relief reach both net incomes.
+  period: 2026
+  input:
+    people:
+      adult:
+        age: 40
+        employment_income: 500_000
+    spm_units:
+      spm_unit:
+        members: [adult]
+        spm_unit_taxes: 0
+        spm_unit_spm_expenses: 0
+    households:
+      household:
+        members: [adult]
+        state_code: AK
+        household_tax_before_refundable_credits: 0
+        household_refundable_tax_credits: 0
+        household_health_costs: 0
+        household_health_benefits: 0
+  output:
+    spm_unit_net_income: 500_000 + 1_000 + 200
+    household_net_income: 500_000 + 1_000 + 200
diff --git a/policyengine_us/tests/policy/baseline/household/income/person/market_income.yaml b/policyengine_us/tests/policy/baseline/household/income/person/market_income.yaml
@@ -20,3 +20,12 @@
     estate_income: -300
   output:
     market_income: 700
+
+- name: The Alaska Permanent Fund Dividend is market income, as in the household list.
+  period: 2026
+  input:
+    state_code: AK
+  output:
+    ak_permanent_fund_dividend: 1_000
+    market_income: 1_000
+    household_market_income: 1_000
diff --git a/policyengine_us/tests/policy/baseline/household/income/spm_unit/spm_unit_benefits.yaml b/policyengine_us/tests/policy/baseline/household/income/spm_unit/spm_unit_benefits.yaml
@@ -162,3 +162,143 @@
     unemployment_compensation_months: 6
     snap: 1_368
     spm_unit_benefits: 11_586
+
+# A one-adult household with enough earnings to rule out every means-tested
+# benefit, so each case isolates one payment. Each case also checks that
+# household_benefits counts the same payment.
+- name: New Jersey property tax relief counts in both benefit totals.
+  period: 2026
+  input:
+    people:
+      adult:
+        age: 40
+        employment_income: 500_000
+    tax_units:
+      tax_unit:
+        members: [adult]
+        nj_property_tax_relief: 1_750
+    spm_units:
+      spm_unit:
+        members: [adult]
+    households:
+      household:
+        members: [adult]
+        state_code: NJ
+  output:
+    spm_unit_benefits: 1_750
+    household_benefits: 1_750
+
+- name: New Jersey property tax relief counts in both benefit totals before 2026.
+  period: 2025
+  input:
+    people:
+      adult:
+        age: 40
+        employment_income: 500_000
+    tax_units:
+      tax_unit:
+        members: [adult]
+        nj_property_tax_relief: 1_750
+    spm_units:
+      spm_unit:
+        members: [adult]
+    households:
+      household:
+        members: [adult]
+        state_code: NJ
+  output:
+    spm_unit_benefits: 1_750
+    household_benefits: 1_750
+
+- name: Massachusetts EAEDC counts in both benefit totals.
+  period: 2026
+  input:
+    people:
+      adult:
+        age: 40
+        employment_income: 500_000
+    spm_units:
+      spm_unit:
+        members: [adult]
+        ma_eaedc: 3_600
+    households:
+      household:
+        members: [adult]
+        state_code: MA
+  output:
+    spm_unit_benefits: 3_600
+    household_benefits: 3_600
+
+- name: California CAPI counts in both benefit totals.
+  period: 2026
+  input:
+    people:
+      adult:
+        age: 40
+        employment_income: 500_000
+    spm_units:
+      spm_unit:
+        members: [adult]
+        ca_capi: 4_800
+    households:
+      household:
+        members: [adult]
+        state_code: CA
+  output:
+    spm_unit_benefits: 4_800
+    household_benefits: 4_800
+
+- name: Denver property tax relief counts in both benefit totals.
+  period: 2026
+  input:
+    people:
+      adult:
+        age: 40
+        employment_income: 500_000
+    spm_units:
+      spm_unit:
+        members: [adult]
+        co_denver_property_tax_relief: 1_200
+    households:
+      household:
+        members: [adult]
+        state_code: CO
+  output:
+    spm_unit_benefits: 1_200
+    household_local_benefits: 1_200
+    household_benefits: 1_200
+
+- name: Household-level payments split across SPM units by person, not repeated.
+  period: 2026
+  input:
+    people:
+      first:
+        age: 40
+        employment_income: 500_000
+      second:
+        age: 40
+        employment_income: 500_000
+      third:
+        age: 40
+        employment_income: 500_000
+      fourth:
+        age: 40
+        employment_income: 500_000
+    tax_units:
+      first_unit:
+        members: [first, second]
+      second_unit:
+        members: [third, fourth]
+    spm_units:
+      first_unit:
+        members: [first, second]
+      second_unit:
+        members: [third, fourth]
+    households:
+      household:
+        members: [first, second, third, fourth]
+        state_code: CA
+        ca_la_infant_supplement: 2_000
+  output:
+    spm_unit_benefits: [1_000, 1_000]
+    household_benefits: 2_000
Original file line number	Diff line number	Diff line change
		@@ -0,0 +1 @@
		Count the same cash payments in the household and SPM income totals: the Alaska Permanent Fund Dividend, New Jersey property tax relief, Massachusetts EAEDC, California CAPI and two Los Angeles County payments in SPM resources, and Alaska energy relief from 2024, New York's Drive Clean rebate and Denver property tax relief in household benefits.