Add Alaska TANF program

[hua7450]

Summary

Implements Alaska Temporary Assistance Program (ATAP), Alaska's TANF program, covering income eligibility, deductions, and benefit calculations for adult-included units only.

Closes #7075

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Alaska ATAP Income Rules

Regulatory Authority

• Alaska Statutes: AS 47.27 - Temporary Assistance
• Alaska Administrative Code: 7 AAC 45 - Public Assistance
• Program Standards: TA-Standards.pdf

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1. INCOME ELIGIBILITY TESTS

Gross Income Test (185% Standard)

Total nonexempt gross monthly income must not exceed 185% of the need standard.

Source: 7 AAC 45.520

Net Income Test (Need Standard)

Countable income (after deductions) must not exceed the need standard.

Source: 7 AAC 45.520

Resource Test

Unit Type	Resource Limit
Standard	$2,000
Elderly (60+)	$3,000

Source: 7 AAC 45.280

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2. INCOME DEDUCTIONS & EXEMPTIONS

A. Work Incentive Deduction

New Applicants (not received ATAP in previous 4 months):

• $90 flat deduction only

Continuing Recipients (received ATAP within previous 4 months):

• $150 flat deduction + 33% of remaining earnings

Implementation Note: Uses is_tanf_enrolled to distinguish new applicants ($90) from continuing recipients ($150 + 33%). Tier 1 rate is applied for continuing recipients as PolicyEngine cannot track tier progression across months.

Source: 7 AAC 45.480

B. Childcare Deduction

Child Age	Maximum Monthly Disregard
Under 2	$200 per child
2 and older	$175 per child

Source: 7 AAC 45.485

C. Child Support Passthrough

Recipients may retain up to $50 of monthly child support payments.

Source: 7 AAC 45.400

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3. INCOME STANDARDS BY FAMILY SIZE (2026)

Adult-Included Units (One Caretaker + Children)

Family Size	185% Standard	Need Standard	Max Payment
2	$3,529	$1,908	$821
3	$3,975	$2,149	$923
4	$4,417	$2,388	$1,025
5	$4,863	$2,629	$1,127
6	$5,309	$2,870	$1,229
7	$5,749	$3,108	$1,331
8	$6,199	$3,351	$1,433
9+	+$447	+$242	+$102

Source: TA-Standards.pdf

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4. BENEFIT CALCULATION

Formula:

Benefit = (Need Standard − Countable Income) × (Max Payment ÷ Need Standard)

The ratio (Max Payment / Need Standard) is the "ratable reduction" percentage, approximately 43% for 2026.

Source: 7 AAC 45.525

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Test Coverage

96 test cases across 13 test files covering:

Category	Tests	Key Scenarios
Eligibility	8	Combined eligibility checks
Gross Income Test	7	185% threshold, exact boundary
Net Income Test	7	Need standard comparison
Resource Test	9	Standard ($2,000) and elderly ($3,000) limits
Earned Income	13	New vs continuing recipients, two earners
Unearned Income	7	Child support passthrough
Childcare Deduction	10	Age brackets (under 2, exactly 2, 2+)
Need Standard	7	Family sizes 1-10, additional person calc
Maximum Payment	7	Family sizes 1-11
Integration	9	Full pipeline with edge cases

Edge cases tested:

• Income at exact 185% gross threshold
• Gross income passes but net income fails
• Two-parent household with both earners
• Child age exactly 2 (childcare deduction boundary)
• Family size 9 (first beyond table)

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Known Limitations (Not Modeled)

Unit Types Not Modeled

1. Child-only units - Only adult-included is implemented
2. Pregnant woman only - Not implemented
3. Two-parent incapacitated - Both parents treated as able to work

Features Not Modeled

4. Minimum payment threshold ($10) - Payments below $10 should not be issued per regulation
5. Shelter/utility reduction - Regional heating utility standards, non-heating utility standards, and shelter allowances that reduce benefits for families with low shelter costs
6. Summer reduction for two-parent families - Reduced payment during summer months
7. Income deeming - Personal allowance deductions for stepparent, alien sponsor, or parent of minor parent
8. Work incentive tiers - Uses Tier 1 (33% disregard) for all continuing recipients; cannot track months receiving ATAP
9. 60-month lifetime limit - Cannot simulate due to single-period architecture

Historical Values

10. 2017-2022 need standard values - Estimated via SSI COLA backwards calculation from 2023 authoritative values; not verified from official sources

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🤖 Generated with Claude Code

[codecov]

Codecov Report

✅ All modified and coverable lines are covered by tests.
✅ Project coverage is 100.00%. Comparing base (fc2b613) to head (fd48f2b).
⚠️ Report is 38 commits behind head on main.

Additional details and impacted files

@@            Coverage Diff            @@
##              main     #7076   +/-   ##
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  Coverage   100.00%   100.00%           
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  Files           10        14    +4     
  Lines          144       205   +61     
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+ Hits           144       205   +61     

Flag	Coverage Δ
unittests	100.00% <100.00%> (ø)

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