Add Florida TANF program

[hua7450]

Summary

Implements Florida's Temporary Cash Assistance (TCA) program, the state's TANF implementation administered by the Department of Children and Families (DCF).

Closes #6723

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Florida TCA Income Rules

Regulatory Authority

• Florida Statutes 414.095 - Eligibility for temporary cash assistance
• FAC 65A-4.220 - Amount and Duration of Cash Payment
• FAC 65A-1.716 - Resource Limits
• DCF Policy Manual 2620 - Economic Self-Sufficiency Manual

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1. INCOME ELIGIBILITY TESTS

Gross Income Test

• Limit: 185% of Federal Poverty Level (FPL)
• Definition: Total gross earned income + gross unearned income, prior to any disregards
• Note: Per DCF Policy Manual 2620.0109.01, no disregards are applied: "The standard earned income disregard, 200 and 1/2 which includes the standard earned income disregard of $90, is not deducted in this test."

Source: FAC 65A-4.220, DCF Policy Manual 2620.0109.01

Net Income Test

After passing the gross income test, countable income (after disregards) must be below the Payment Standard for family size and shelter tier.

Source: Florida Statutes 414.095(12)

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2. INCOME DEDUCTIONS & EXEMPTIONS

A. Standard Earned Income Disregard

Deduction	Amount
Flat deduction from gross earned income	$90

Source: DCF Policy Manual 2620.0111.01

B. Earned Income Disregard ($200 + 50%)

After subtracting the $90 standard disregard:

1. First $200 of remaining earned income is disregarded
2. Then 50% of remaining earned income is disregarded

Source: Florida Statutes 414.095(11)

C. Child Care Deduction

Per Florida Statutes 414.095(12)(b): "A deduction may not be allowed for child care payments."

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3. INCOME STANDARDS BY FAMILY SIZE

Florida uses a three-tier shelter payment system based on monthly shelter obligations:

Family Size	Zero Shelter ($0)	Low Shelter ($1-$50)	High Shelter (>$50)
1	$95	$153	$180
2	$158	$205	$241
3	$198	$258	$303
4	$254	$309	$364
5	$289	$362	$426
6	$346	$414	$487
7	$392	$467	$549
8	$438	$519	$610
9	$485	$570	$671
10	$534	$623	$733
11	$582	$676	$795
12	$630	$728	$857
13	$678	$781	$919

Source: Florida Statutes 414.095(10)

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4. BENEFIT CALCULATION

Formula:

Benefit = Payment Standard − Countable Income

Where Countable Income =

Countable Earned Income + Gross Unearned Income

And Countable Earned Income =

max(max(Gross Earned - $90, 0) - $200, 0) × 50%

Calculation Steps:

1. Determine gross earned income
2. Subtract $90 standard disregard
3. Subtract $200 from remaining
4. Multiply remainder by 50%
5. Add gross unearned income = Countable Income
6. Subtract countable income from Payment Standard = Benefit

Source: FAC 65A-4.220

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5. RESOURCE LIMITS

Limit Type	Amount
Asset Limit	$2,000

Source: FAC 65A-1.716

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Not Implemented

The following Florida TCA program elements are not implemented in this PR:

Element	Reason
48-month lifetime time limit	Time limits not modeled in PolicyEngine
Work participation requirements	Behavioral requirements not modeled
Vehicle exemptions ($8,500 limit)	Detailed asset categorization not modeled
Child earned income disregard (high school students ≤19)	Per Florida Statutes 414.095(11)(b), a child's earned income is fully disregarded if they attend high school and are 19 or younger. Requires tracking school enrollment status.

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Files Added

Parameters (10 files)

policyengine_us/parameters/gov/states/fl/dcf/tanf/
├── income/
│   ├── disregard/
│   │   ├── first_amount.yaml           # $200
│   │   ├── remaining_rate.yaml         # 0.5 (50%)
│   │   └── standard_disregard.yaml     # $90
│   └── gross_test/
│       └── gross_income_limit_rate.yaml # 1.85 (185%)
├── payment_standard/
│   ├── high_shelter.yaml               # >$50 shelter tier
│   ├── low_shelter.yaml                # $1-$50 shelter tier
│   └── zero_shelter.yaml               # $0 shelter tier
├── resources/
│   └── asset_limit.yaml                # $2,000
├── max_family_size.yaml                # 13
└── shelter_cost_threshold.yaml         # $50

Variables (9 files)

policyengine_us/variables/gov/states/fl/dcf/tanf/
├── eligibility/
│   ├── fl_tca_eligible.py              # Overall eligibility
│   ├── fl_tca_gross_income_eligible.py # 185% FPL gross test
│   ├── fl_tca_net_income_eligible.py   # Payment standard net test
│   └── fl_tca_resources_eligible.py    # Resource test
├── income/
│   ├── fl_tca_countable_earned_income.py # Earned income after disregards
│   ├── fl_tca_countable_income.py      # Total countable income
│   └── fl_tca_gross_income.py          # Gross income (no disregards)
├── fl_tca_payment_standard.py          # Payment standard by size/shelter
└── fl_tca.py                           # Final benefit calculation

Tests (8 files, 69 tests)

File	Tests
fl_tca.yaml	5
fl_tca_countable_earned_income.yaml	15
fl_tca_eligible.yaml	7
fl_tca_gross_income_eligible.yaml	4
fl_tca_net_income_eligible.yaml	4
fl_tca_payment_standard.yaml	11
fl_tca_resources_eligible.yaml	4
integration.yaml	19

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Example Calculations

Example 1: Family of 2 with $500/month earned income, >$50 shelter

• Gross Test: $500 < $3,151 (185% FPL for 2) ✓ Pass
• Step 1: $500 - $90 = $410 (after standard disregard)
• Step 2: $410 - $200 = $210, then × 50% = $105 countable
• Payment Standard: $241 (size 2, >$50 shelter)
• Net Test: $105 < $241 ✓ Pass
• TCA Benefit: $241 - $105 = $136

Example 2: Family of 3 with $25/month shelter, zero income

• Gross Test: $0 < $3,981 (185% FPL for 3) ✓ Pass
• Countable Income: $0
• Payment Standard: $258 (size 3, $1-$50 shelter tier)
• Net Test: $0 < $258 ✓ Pass
• TCA Benefit: $258

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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 (d020ba8).
⚠️ Report is 42 commits behind head on main.

Additional details and impacted files

@@            Coverage Diff            @@
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  Coverage   100.00%   100.00%           
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  Files           10         9    -1     
  Lines          144       119   -25     
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