Create structural reform for house ACA proposal

[daphnehanse11]

fixes #6809

[codecov]

Codecov Report

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[MaxGhenis]

Why does this need to be a structural reform? Can't we add 2026-01-01: 6 to this?

policyengine-us/policyengine_us/parameters/gov/aca/ptc_income_eligibility.yaml

Line 24 in 035f530

0000-01-01: 4.00

[PavelMakarchuk]

Why does this need to be a structural reform? Can't we add 2026-01-01: 6 to this?

policyengine-us/policyengine_us/parameters/gov/aca/ptc_income_eligibility.yaml

Line 24 in 035f530

0000-01-01: 4.00

Agreed, this feels like the simpler solution

[MaxGhenis]

@daphnehanse11 if you agree this can be a parametric reform please close it

[daphnehanse11]

@MaxGhenis the reform is a different one now that I think needs the new structural reform. the new proposal requires a 7th bracket, which I thought we need to add structurally.

[MaxGhenis]

Review

Critical Issues

1. 700% FPL reform is not integrated ⚠️

The aca_ptc_700_fpl_cliff.py file is created but:

• NOT exported from policyengine_us/reforms/aca/__init__.py
• NOT registered in reforms.py

The 700% reform won't be usable in the web app.

2. Missing tests for 600% FPL reform

Only ptc_700_fpl_cliff.yaml tests exist. No tests for the ptc_600_fpl_cliff reform.

3. Changelog describes wrong reform

Changelog says "ACA PTC 700% FPL cliff reform" but only the 600% reform is actually integrated.

Questions

Which reform is the target policy?

• 600% FPL cliff (8.5% cap, ends at 600%)
• 700% FPL cliff (8.5% from 400-600%, phases up to 9.25% at 700%)

If the answer is 700%, then:

1. Export and register the 700% reform in __init__.py and reforms.py
2. Either remove the 600% reform or clarify why both are needed
3. Update the changelog to match

Code Quality

The implementation follows established patterns from aca_ptc_simplified_bracket.py correctly ✅