Add Connecticut CCAP (Care 4 Kids)

[hua7450]

Summary

Implements Connecticut Care 4 Kids (C4K) child care subsidy program in PolicyEngine.

Closes #7777

C4K is Connecticut's CCDF-funded child care assistance program, administered by the Office of Early Childhood (OEC). This implementation covers the complete benefit calculation pipeline: child eligibility, two-tier income eligibility (initial vs. continuing), countable income with exclusions and deductions, sliding-scale family fee, multi-dimensional payment rate lookup (5 regions x 4 provider types x 3 age groups x 4 care levels), special needs supplements, accreditation bonuses, and final subsidy computation. Two rate periods are modeled: Jan-Jun 2025 and Jul 2025-Jun 2026 (11% increase). Reuses existing federal CCDF infrastructure for asset eligibility, immigration eligibility, SMI standards, and enrollment status.

Regulatory Authority

• CGS 17b-749 -- Enabling statute for child care subsidy program
• RCSA 17b-749-05 (Financial eligibility) -- Income rules, countable income, exclusions, deductions
• RCSA 17b-749-13 (Payment calculations) -- Rate structure, family fee, benefit formula
• RCSA 17b-749-04 (Non-financial eligibility) -- Residency, age, activity, child support cooperation
• C4K-POL-24-01 (SMI transmittal) -- FY 2024-2025 State Median Income standards
• C4K-POL-24-02 (Family fee transmittal) -- Jan 2025 family fee scale (7% cap)
• Weekly Rates Jul 2025 - Jun 2026 -- Provider payment rate schedule
• Weekly Rates Jan 2025 - Jun 2025 -- Provider payment rate schedule
• CGA 2023-R-0249 -- Documents 60% SMI initial threshold (effective Oct 2023)
• CGA 2020-R-0274 -- Care 4 Kids program overview
• 45 CFR Part 98 -- Federal CCDF regulations

Income Eligibility Tests

Initial Application: < 60% SMI

New applicants must have gross countable income below 60% of State Median Income for their family size.

• Source: CGA 2023-R-0249; RCSA 17b-749-05(a)
• Effective Oct 1, 2023 (raised from 50% SMI)
• Uses is_enrolled_in_ccdf to distinguish new applicants from continuing recipients

Continuing Recipients: < 85% SMI

Active recipients at redetermination must have income below 85% of SMI.

• Source: C4K-POL-24-01; Governor announcement Oct 2024
• Effective Oct 1, 2024 (raised from 65% SMI)

SMI Standards

Uses federal hhs_smi variable which computes State Median Income by state and family size from HHS-published figures.

• FY 2024-2025: 100% SMI for family of 4 = $145,853
• Source: C4K-POL-24-01

Income Deductions & Exemptions

Countable Income (RCSA 17b-749-05(b))

Gross earnings of all parents/adult family members + unearned income of ALL family members. Implemented via sources.yaml parameter list with 11 income types:

• Earned: employment_income, self_employment_income, farm_income
• Unearned: social_security, pension_income, unemployment_compensation, workers_compensation, alimony_income, rental_income, veterans_benefits, disability_benefits

Excluded Income (RCSA 17b-749-05(b)(2))

22+ income types excluded by omission from the sources list:

• TFA cash benefits, SNAP, EITC payments
• Child support received
• Student grants/loans/scholarships
• Earnings of minor children (non-parents)
• Interest/dividends under $600/year, lump sum under $600/year, cash gifts under $1,200/year
• Tax refunds, disaster assistance, government rental subsidies, energy assistance, and others

Deductions (RCSA 17b-749-05(c))

• Self-employment business expenses: self_employment_income is already net of IRS standard deductions
• Child support paid: child_support_expense subtracted via deductions.yaml parameter

Income Standards

SMI-based thresholds by family size (FY 2024-2025, source: C4K-POL-24-01):

Family Size	60% SMI (Initial)	85% SMI (Continuing)	100% SMI
1	$45,505	$64,467	$75,843
2	$59,507	$84,303	$99,180
3	$73,509	$104,139	$122,516
4	$87,511	$123,975	$145,853
5	$101,512	$143,811	$169,189
6	$115,514	$163,647	$192,525
7	$118,139	$167,366	$196,901
8	$120,765	$171,085	$201,277

Benefit Calculation

Formula

subsidy = max(approved_monthly_cost - family_fee, 0)

Where:

1. Weekly payment rate = lookup by [region][provider_type][care_level][age_group] (240 rate cells per period)
2. Monthly approved cost = weekly_rate x WEEKS_IN_YEAR / 12 (annualized, then monthly)
3. Special needs supplement = +15% if child has special needs (RCSA 17b-749-13)
4. Accreditation bonus = +5% if provider is accredited (RCSA 17b-749-13; CGA 2020-R-0274)
5. Family fee = gross_countable_income x fee_percentage (from SMI bracket sliding scale)
6. Subsidy = max(approved_cost - family_fee, 0)

Family Fee Sliding Scale

Pre-January 2025 (source: RCSA 17b-749-13(f)):

Income % of SMI	Fee % of Gross Income
< 20% SMI	2%
20% to < 30% SMI	4%
30% to < 40% SMI	6%
40% to < 50% SMI	8%
50% to 85% SMI	10%

Effective January 1, 2025 (source: C4K-POL-24-02):

Income % of SMI	Fee % of Gross Income
< 20% SMI	0% (waived)
20% to < 40% SMI	3%
40% to < 60% SMI	5%
60% to 85% SMI	7%

Rules: Families with only unearned income have no fee. Fee allocated to youngest child first.

Payment Rate Structure

5 regions x 4 provider types x 3 age groups x 4 care levels = 240 rate cells per period.

Care Levels: Full-Time Plus (51-65 hrs/wk), Full-Time (35-50), Half-Time (16-34), Quarter-Time (1-15)

Provider Types: Centers/Group Homes/School Programs, Licensed Family Child Care Homes, Unlicensed Relative Care, Recreational Programs (Summer)

Age Groups: Infant/Toddler, Pre-School, School-Age

Regions (county-to-region approximation): Eastern, North Central, Northwest, South Central, Southwest

Rate Periods:

• Jan 1, 2025 - Jun 30, 2025 (source: C4K rates Jan-Jun 2025)
• Jul 1, 2025 - Jun 30, 2026 (~11% increase) (source: C4K rates Jul 2025-Jun 2026)

Example weekly rates (Jul 2025, Centers, Full-Time Plus):

Age Group	Eastern	North Central	Northwest	South Central	Southwest
Infant/Toddler	$424	$559	$475	$549	$696
Pre-School	$339	$372	$366	$384	$447
School-Age	$238	$262	$275	$302	$314

Supplements

• Special needs: +15% on payment rate
• Accreditation bonus: +5% on payment rate
• Both are multiplicative and can stack

Requirements Coverage

REQ	Description	Param	Variable	Test
REQ-001	CT residency	defined_for=StateCode.CT	all vars	all tests use state_code: CT
REQ-003	Child age <13/<19 special needs	age_threshold/child.yaml, special_needs_child.yaml	ct_c4k_eligible_child	ct_c4k_eligible_child.yaml (9 cases)
REQ-004	Immigration eligibility	reuses federal	ct_c4k_eligible_child (reuses is_ccdf_immigration_eligible_child)	ct_c4k_eligible_child.yaml cases 1,7
REQ-006	Child is dependent	reuses federal	ct_c4k_eligible_child (reuses is_tax_unit_dependent)	ct_c4k_eligible_child.yaml case 6
REQ-007	Initial income <60% SMI	income/initial_limit_smi.yaml	ct_c4k_income_eligible	ct_c4k_income_eligible.yaml cases 1-2,5
REQ-008	Continuing income <85% SMI	income/continuing_limit_smi.yaml	ct_c4k_income_eligible	ct_c4k_income_eligible.yaml cases 3-4,6
REQ-009	85% SMI reporting threshold	covered by REQ-008	covered by REQ-008	covered by REQ-008
REQ-010	Countable = gross earnings + unearned	income/sources.yaml (11 types)	ct_c4k_countable_income	ct_c4k_countable_income.yaml (5 cases)
REQ-011	22+ excluded income types	omitted from sources.yaml	ct_c4k_countable_income	ct_c4k_countable_income.yaml case 5
REQ-012	Self-employment IRS deductions	sources.yaml includes self_employment_income (net)	ct_c4k_countable_income	ct_c4k_countable_income.yaml case 4
REQ-013	Child support paid deducted	income/deductions.yaml	ct_c4k_countable_income	ct_c4k_countable_income.yaml case 3
REQ-014	SMI by family size	reuses federal hhs_smi	ct_c4k_income_eligible	ct_c4k_income_eligible.yaml cases 5-6
REQ-015	Pre-2025 family fee scale	family_fee/rate.yaml (2020-01-01 brackets)	ct_c4k_family_fee	pre-2025 brackets in param
REQ-016	Post-2025 family fee scale (7% cap)	family_fee/rate.yaml (2025-01-01 brackets)	ct_c4k_family_fee	ct_c4k_family_fee.yaml (6 cases)
REQ-017	Fee rules (unearned-only exempt)	--	ct_c4k_family_fee (has_earned_income check)	ct_c4k_family_fee.yaml case 5
REQ-019	Rates: 5 regions x 4 providers x 3 ages x 4 levels	rate/**/*.yaml (16 files)	ct_c4k_payment_rate	ct_c4k_payment_rate.yaml (9 cases)
REQ-020	Rate periods Jan-Jun 2025, Jul 2025+	rate files with 2025-01-01 and 2025-07-01 entries	ct_c4k_payment_rate	ct_c4k_payment_rate.yaml cases 1-2,5
REQ-021	Town-to-region (county approx)	region/*.yaml (5 files)	ct_c4k_region	ct_c4k_region.yaml (8 cases, all 8 CT counties)
REQ-022	Weekly-to-monthly conversion	code uses WEEKS_IN_YEAR/12 (52/12=4.33)	ct_c4k_payment_rate	integration tests
REQ-023	Care levels FTP/FT/HT/QT	care_level.yaml	ct_c4k_care_level	ct_c4k_care_level.yaml (8 cases)
REQ-025	Special needs +15%	special_needs_supplement.yaml	ct_c4k_payment_rate	ct_c4k_payment_rate.yaml cases 6,8
REQ-026	Accreditation +5%	accreditation_bonus.yaml	ct_c4k_payment_rate + ct_c4k_provider_accredited	ct_c4k_payment_rate.yaml cases 7-8
REQ-027	Subsidy = max(cost - fee, 0)	--	ct_c4k	ct_c4k.yaml (3 cases) + integration.yaml (7 cases)
REQ-028	Asset test (federal CCDF $1M)	reuses federal	ct_c4k_eligible (reuses is_ccdf_asset_eligible)	ct_c4k_eligible.yaml case 4
REQ-030	TFA categorical eligibility	--	ct_c4k_eligible (uses ct_tfa_eligible)	ct_c4k_eligible.yaml case 6

Coverage: 24/25 fully covered, 1/25 partial (REQ-022: weekly-to-monthly uses 52/12=4.333 vs. specified 4.3 -- ~0.8% discrepancy)

Not Modeled

REQ	Description	Reason
REQ-002	Activity test (employed/self-employed/JFES/teen parent)	Not simulatable -- work/activity status is a bare input (meets_ccdf_activity_test)
REQ-005	Child support cooperation requirement	Administrative requirement, not simulatable
REQ-018	Fee set at application until redetermination	Temporal administrative process, not simulatable in a static model
REQ-024	Max care hours 12/day, 65/wk, 280/month	Enforcement rule; rate schedule already stops at 65 hrs/wk
REQ-029	Priority groups PG1-PG6	Wait list management, administrative process

Files Added

policyengine_us/
  parameters/gov/states/ct/oec/c4k/
    index.yaml
    age_threshold/
      child.yaml                          # Age <13 threshold
      special_needs_child.yaml            # Age <19 for special needs
      age_group.yaml                      # Age group boundaries (infant/preschool/school-age)
    income/
      initial_limit_smi.yaml              # 60% SMI (with historical 50%)
      continuing_limit_smi.yaml           # 85% SMI (with historical 65%)
      sources.yaml                        # 11 countable income types
      deductions.yaml                     # child_support_expense
    family_fee/
      rate.yaml                           # Sliding scale: pre-2025 (2-10%) and post-2025 (0-7%)
    rate/
      index.yaml
      center/
        full_time_plus.yaml               # 5 regions x 3 age groups, 2 periods
        full_time.yaml
        half_time.yaml
        quarter_time.yaml
      family/
        full_time_plus.yaml
        full_time.yaml
        half_time.yaml
        quarter_time.yaml
      relative/
        full_time_plus.yaml
        full_time.yaml
        half_time.yaml
        quarter_time.yaml
      recreational/
        full_time_plus.yaml
        full_time.yaml
        half_time.yaml
        quarter_time.yaml
    region/
      eastern.yaml                        # County-to-region mapping
      north_central.yaml
      northwest.yaml
      south_central.yaml
      southwest.yaml
    special_needs_supplement.yaml          # 15%
    accreditation_bonus.yaml              # 5%
    care_level.yaml                       # Hour thresholds for FTP/FT/HT/QT
  variables/gov/states/ct/oec/c4k/
    ct_c4k.py                             # Final subsidy calculation (SPMUnit)
    ct_c4k_countable_income.py            # Gross countable income (SPMUnit)
    ct_c4k_family_fee.py                  # Sliding-scale family fee (SPMUnit)
    ct_c4k_payment_rate.py                # Rate lookup with supplements (Person)
    ct_c4k_care_level.py                  # Care level enum from hours/week (Person)
    ct_c4k_age_group.py                   # Age group enum (Person)
    ct_c4k_region.py                      # Region enum from county (Household)
    ct_c4k_provider_type.py               # Provider type enum (Person, input)
    ct_c4k_provider_accredited.py         # Accreditation flag (Person, input)
    ct_child_care_subsidies.py            # Adds C4K to child_care_subsidies aggregator
    eligibility/
      ct_c4k_eligible.py                  # Overall eligibility (SPMUnit)
      ct_c4k_eligible_child.py            # Child eligibility (Person)
      ct_c4k_income_eligible.py           # Two-tier income eligibility (SPMUnit)
  tests/policy/baseline/gov/states/ct/oec/c4k/
    ct_c4k.yaml                           # 3 subsidy calculation cases
    ct_c4k_eligible.yaml                  # Overall eligibility cases
    ct_c4k_eligible_child.yaml            # 9 child eligibility cases
    ct_c4k_income_eligible.yaml           # Income eligibility cases
    ct_c4k_countable_income.yaml          # 5 income calculation cases
    ct_c4k_family_fee.yaml                # 6 family fee cases
    ct_c4k_payment_rate.yaml              # 9 payment rate cases
    ct_c4k_care_level.yaml                # 8 care level cases
    ct_c4k_age_group.yaml                 # Age group cases
    ct_c4k_region.yaml                    # 8 region mapping cases (all CT counties)
    integration.yaml                      # 7 end-to-end integration cases

Totals: 34 parameter files + 13 variable files + 11 test files = 58 files

[codecov]

Codecov Report

✅ All modified and coverable lines are covered by tests.
✅ Project coverage is 100.00%. Comparing base (19ec305) to head (4bf7a1e).
⚠️ Report is 8 commits behind head on main.

Additional details and impacted files

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  Lines           33       231   +198     
==========================================
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