New Brunswick Spouse or Common-law partner amount

policyengine_canada/parameters/gov/provinces/nb/tax/income/credits/spouse_or_common_law_partner_amount/base_amount.yaml

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+description: New Brunswick provides the following Spouse or Common-law partner base amount.  
+values:
+  2023-01-01: 10_741
+metadata:
+  unit: currency-CAD
+  period: year
+  label: New Brunswick Spouse or Common-law Partner Base Amount
+  reference:
+    - title: Worksheet for the 2023 New Brunswick Personal Tax Credits Return
+      href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1nb-ws/td1nb-ws-23e.pdf#page=1
+    - title: 2023 New Brunswick Personal Tax Credits Return
+      href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1nb-ws/td1nb-ws-23e.pdf#page=1
+
+- name: No spouse income
+  period: 2023
+  input:
+    people:
+      head:
+        spouse_income: 0
+      spouse:
+        spouse_income: 0
+    household:
+      members: [head, spouse]
+      province_code: NB
+  output:
+    ab_spouse_and_common_law_partner_amount_credit: 9_764
+
+- name: Spouse income of $1,000
+  period: 2023
+  input:
+    province_code: NB
+    spouse_income: 1_000
+  output:
+    ab_spouse_and_common_law_partner_amount_credit: 9_741
+
+- name: Spouse income of $10,000
+  period: 2023
+  input:
+    province_code: NB
+    spouse_income: 10_000
+  output:
+    ab_spouse_and_common_law_partner_amount_credit: 741
+
+- name: Capped at 0
+  period: 2023
+  input:
+    province_code: AB
+    spouse_income: 40_000
+  output:
+    ab_spouse_and_common_law_partner_amount_credit: 0
+
+SPOUSE_INCOME
+- name: One person eligible and one not
+  period: 2023
+  input:
+    people:
+      head:
+        is_spouse: false
+        individual_net_income: 10_000
+      spouse:
+        is_spouse: true
+        individual_net_income: 1_000
+    household:
+      members: [head, spouse]
+      province_code: NB
+  output:
+    spouse_income: [0, 1_000]
+
+- name: Eligible spouse
+  period: 2023
+  input:
+    province_code: NB
+    is_spouse: true
+    individual_net_income: 10_000
+  output:
+    spouse_income: 10_000
+
+- name: Ineligible spouse
+  period: 2023
+  input:
+    province_code: NB
+    is_spouse: false
+    individual_net_income: 10_000
+  output:
+    spouse_income: 0
+
+
+from policyengine_canada.model_api import *
+
+class nb_spouse_and_common_law_partner_amount_credit(Variable):
+    value_type = float
+    entity = Household
+    label = "New Brunswick spouse and common-law partner amount credit"
+    definition_period = YEAR
+    defined_for = ProvinceCode.NB
+
+    def formula(household, period, parameters):
+        spouse_income = add(household, period, ["spouse_income"])
+        base_amount = 10_741
+        max_credit = 9_764
+        result = base_amount - spouse_income
+        return min(max_credit, max(0, result))
+
+class spouse_income(Variable):
+    value_type = float
+    entity = Person
+    label = "Spouse and commonlaw partner income"
+    definition_period = YEAR
+
+    def formula(person, period, parameters):
+        spouse = person("is_spouse", period)
+        income = person("individual_net_income", period)
+        return spouse * income

policyengine_canada/parameters/gov/provinces/nb/tax/income/credits/spouse_or_common_law_partner_amount/income_cap.yaml

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+description: New Brunswick reduces Spouse or Common-law partner amount for households with spouse income above this threshold.
+values:
+  2023-01-01: 1_023
+metadata:
+  unit: currency-CAD
+  period: year
+  label: New Brunswick Spouse or Common-law Partner Income Cap
+  reference:
+    - title: 2024 New Brunswick Personal Tax Credits Return
+      href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1nb/td1nb-24e.pdf#page=1