From d41b626c72eab3c44fec6ef6cd4d929aa12fb400 Mon Sep 17 00:00:00 2001
From: Max Ghenis <mghenis@gmail.com>
Date: Sun, 31 May 2026 23:23:38 -0400
Subject: [PATCH] Derive SSTB QBI qualification export

---
 src/microplex_us/pipelines/us.py    | 9 +++++++++
 src/microplex_us/policyengine/us.py | 1 +
 tests/pipelines/test_us.py          | 5 +++++
 tests/policyengine/test_us.py       | 1 +
 4 files changed, 16 insertions(+)

diff --git a/src/microplex_us/pipelines/us.py b/src/microplex_us/pipelines/us.py
index 201f5cf..c50e1df 100644
--- a/src/microplex_us/pipelines/us.py
+++ b/src/microplex_us/pipelines/us.py
@@ -8290,6 +8290,15 @@ def has_any(*columns: str) -> bool:
                 .astype(float)
                 .ne(0.0)
             )
+        if (
+            "business_is_sstb" in result.columns
+            and "sstb_self_employment_income_would_be_qualified" not in result.columns
+        ):
+            result["sstb_self_employment_income_would_be_qualified"] = (
+                pd.to_numeric(result["business_is_sstb"], errors="coerce")
+                .fillna(0.0)
+                .ne(0.0)
+            )
         if "is_blind" in result.columns:
             result["is_blind"] = (
                 pd.to_numeric(result["is_blind"], errors="coerce").fillna(0.0).ne(0.0)
diff --git a/src/microplex_us/policyengine/us.py b/src/microplex_us/policyengine/us.py
index 5b60808..1f9abf2 100644
--- a/src/microplex_us/policyengine/us.py
+++ b/src/microplex_us/policyengine/us.py
@@ -453,6 +453,7 @@ class PolicyEngineUSVariableMaterializationResult:
     "ssi_reported": 0.0,
     "ssn_card_type": "CITIZEN",
     "sstb_self_employment_income_before_lsr": 0,
+    "sstb_self_employment_income_would_be_qualified": True,
     "sstb_unadjusted_basis_qualified_property": 0.0,
     "sstb_w2_wages_from_qualified_business": 0.0,
     "strike_benefits": 0,
diff --git a/tests/pipelines/test_us.py b/tests/pipelines/test_us.py
index 5f5b5cd..55cd5ff 100644
--- a/tests/pipelines/test_us.py
+++ b/tests/pipelines/test_us.py
@@ -999,6 +999,7 @@ def test_build_policyengine_entity_tables_derives_tax_input_columns(self):
                 "unemployment_compensation": [0.0, 150.0],
                 "medicaid": [0.0, 1_250.0],
                 "medicaid_enrolled": [False, True],
+                "business_is_sstb": [True, False],
                 "state_income_tax_paid": [400.0, 50.0],
                 "filing_status": ["JOINT", "JOINT"],
                 "relationship_to_head": [0, 1],
@@ -1030,6 +1031,10 @@ def test_build_policyengine_entity_tables_derives_tax_input_columns(self):
         assert person_rows["social_security_retirement"].tolist() == [0.0, 800.0]
         assert person_rows["ssi"].tolist() == [0.0, 600.0]
         assert person_rows["takes_up_ssi_if_eligible"].tolist() == [False, True]
+        assert person_rows["sstb_self_employment_income_would_be_qualified"].tolist() == [
+            True,
+            False,
+        ]
         assert person_rows["taxable_private_pension_income"].tolist() == [0.0, 300.0]
         assert person_rows["unemployment_compensation"].tolist() == [0.0, 150.0]
         assert person_rows["is_female"].tolist() == [False, True]
diff --git a/tests/policyengine/test_us.py b/tests/policyengine/test_us.py
index d9565db..d3758be 100644
--- a/tests/policyengine/test_us.py
+++ b/tests/policyengine/test_us.py
@@ -2100,6 +2100,7 @@ def __init__(self, entity):
             "qualified_tuition_expenses",
             "salt_refund_income",
             "stock_assets",
+            "sstb_self_employment_income_would_be_qualified",
             "taxable_ira_distributions",
             "tip_income",
             "unreimbursed_business_employee_expenses",