Optimize select() statements by removing redundant conditions

policyengine_us/reforms/local/ny/mamdani_income_tax.py

@@ -29,21 +29,21 @@ def formula(tax_unit, period, parameters):
             filing_status = tax_unit("filing_status", period)
             filing_statuses = filing_status.possible_values
             p = parameters(period).gov.local.ny.nyc.tax.income.rates
+            # Default covers SINGLE
             regular_tax = select(
                 [
-                    filing_status == filing_statuses.SINGLE,
                     filing_status == filing_statuses.JOINT,
                     filing_status == filing_statuses.HEAD_OF_HOUSEHOLD,
                     filing_status == filing_statuses.SURVIVING_SPOUSE,
                     filing_status == filing_statuses.SEPARATE,
                 ],
                 [
-                    p.single.calc(taxable_income),
                     p.joint.calc(taxable_income),
                     p.head_of_household.calc(taxable_income),
                     p.surviving_spouse.calc(taxable_income),
                     p.separate.calc(taxable_income),
                 ],
+                default=p.single.calc(taxable_income),
             )
             mamdani_tax = add(tax_unit, period, ["nyc_mamdani_income_tax"])
             return regular_tax + mamdani_tax

policyengine_us/variables/contrib/taxsim/taxsim_mstat.py

@@ -12,17 +12,10 @@ def formula(tax_unit, period, parameters):
         fstatus = filing_status.possible_values
         return select(
             [
-                filing_status == fstatus.SINGLE,
-                filing_status == fstatus.HEAD_OF_HOUSEHOLD,
                 filing_status == fstatus.JOINT,
                 filing_status == fstatus.SEPARATE,
                 filing_status == fstatus.SURVIVING_SPOUSE,
             ],
-            [
-                1,
-                1,
-                2,
-                6,
-                8,
-            ],
+            [2, 6, 8],
+            default=1,  # SINGLE, HEAD_OF_HOUSEHOLD
         )

policyengine_us/variables/contrib/taxsim/taxsim_state.py

@@ -18,5 +18,5 @@ def formula(tax_unit, period, parameters):
                 state_code_str == "WA",
             ],
             [21, 22, 33, 48],
-            default=0,
+            default=0,  # All other states (no state tax calculation)
         )

policyengine_us/variables/gov/ed/pell_grant/sai/eligibility_type/pell_grant_household_type.py

@@ -24,13 +24,13 @@ def formula(person, period, parameters):
             [
                 dependent & ~joint,
                 dependent & joint,
-                ~dependent & ~joint,
                 ~dependent & joint,
             ],
             [
                 PellGrantHouseholdType.DEPENDENT_SINGLE,
                 PellGrantHouseholdType.DEPENDENT_NOT_SINGLE,
-                PellGrantHouseholdType.INDEPENDENT_SINGLE,
                 PellGrantHouseholdType.INDEPENDENT_NOT_SINGLE,
             ],
+            # Default covers INDEPENDENT_SINGLE (~dependent & ~joint)
+            default=PellGrantHouseholdType.INDEPENDENT_SINGLE,
         )

policyengine_us/variables/gov/hhs/ccdf/ccdf_age_group.py

@@ -23,15 +23,16 @@ def formula(person, period, parameters):
         home_based = person("is_ccdf_home_based", period)
         return select(
             [
-                ((age < 1.5) & ~home_based) | ((age < 2) & home_based),
                 ((age < 2) & ~home_based) | ((age < 3) & home_based),
                 age < 6,
                 age < 13,
             ],
             [
-                CCDFAgeGroup.INFANT,
                 CCDFAgeGroup.TODDLER,
                 CCDFAgeGroup.PRESCHOOLER,
                 CCDFAgeGroup.SCHOOL_AGE,
             ],
+            # Default covers INFANT: (age < 1.5 & ~home_based) | (age < 2 & home_based)
+            # as well as ages 13+
+            default=CCDFAgeGroup.INFANT,
         )

policyengine_us/variables/gov/hhs/ccdf/ccdf_market_rate.py

@@ -24,11 +24,11 @@ def formula(person, period, parameters):
         hours_per_week = hours_per_day * days_per_week
         periods_per_week = select(
             [
-                duration_of_care == durations_of_care.WEEKLY,
                 duration_of_care == durations_of_care.DAILY,
                 duration_of_care == durations_of_care.PART_DAY,
                 duration_of_care == durations_of_care.HOURLY,
             ],
-            [1, days_per_week, days_per_week, hours_per_week],
+            [days_per_week, days_per_week, hours_per_week],
+            default=1,  # Covers WEEKLY duration of care
         )
         return rate_per_period * periods_per_week * WEEKS_IN_YEAR

policyengine_us/variables/gov/hhs/medicaid/costs/medicaid_group.py

@@ -71,18 +71,17 @@ def formula(person, period, parameters):
         # Core mapping, in precedence order:
         return select(
             [
-                ~eligible,
                 disabled | il_hbi_senior,
                 non_expansion_adult,
                 expansion_adult | il_hbi_adult,
                 child | il_hbi_child,
             ],
             [
-                MedicaidGroup.NONE,
                 MedicaidGroup.AGED_DISABLED,
                 MedicaidGroup.NON_EXPANSION_ADULT,
                 MedicaidGroup.EXPANSION_ADULT,
                 MedicaidGroup.CHILD,
             ],
+            # Default covers ineligible persons (~eligible)
             default=MedicaidGroup.NONE,
         )

policyengine_us/variables/gov/hhs/medicare/eligibility/part_b/income_adjusted_part_b_premium.py

@@ -27,26 +27,24 @@ def formula(person, period, parameters):
 
         # Build boolean masks for each status
         status = filing_status.possible_values
-        statuses = [
-            status.SINGLE,
-            status.JOINT,
-            status.HEAD_OF_HOUSEHOLD,
-            status.SURVIVING_SPOUSE,
-            status.SEPARATE,
-        ]
-        in_status = [filing_status == s for s in statuses]
 
         p = parameters(period).gov.hhs.medicare.part_b.irmaa
 
         irmaa_amount = select(
-            in_status,
             [
-                p.single.calc(magi),
+                filing_status == status.JOINT,
+                filing_status == status.HEAD_OF_HOUSEHOLD,
+                filing_status == status.SURVIVING_SPOUSE,
+                filing_status == status.SEPARATE,
+            ],
+            [
                 p.joint.calc(magi),
                 p.head_of_household.calc(magi),
                 p.surviving_spouse.calc(magi),
                 p.separate.calc(magi),
             ],
+            # Default covers SINGLE filing status
+            default=p.single.calc(magi),
         )
 
         # IRMAA amounts are monthly, multiply by MONTHS_IN_YEAR to get annual

policyengine_us/variables/gov/local/ny/nyc/tax/income/credits/school/nyc_school_tax_credit_rate_reduction_amount.py

@@ -25,17 +25,17 @@ def formula(tax_unit, period, parameters):
         filing_statuses = filing_status.possible_values
         return select(
             [
-                filing_status == filing_statuses.SINGLE,
                 filing_status == filing_statuses.JOINT,
                 filing_status == filing_statuses.SEPARATE,
                 filing_status == filing_statuses.HEAD_OF_HOUSEHOLD,
                 filing_status == filing_statuses.SURVIVING_SPOUSE,
             ],
             [
-                p.amount.single.calc(nyc_taxable_income),
                 p.amount.joint.calc(nyc_taxable_income),
                 p.amount.separate.calc(nyc_taxable_income),
                 p.amount.head_of_household.calc(nyc_taxable_income),
                 p.amount.surviving_spouse.calc(nyc_taxable_income),
             ],
+            # Default covers SINGLE
+            default=p.amount.single.calc(nyc_taxable_income),
         )

policyengine_us/variables/gov/local/ny/nyc/tax/income/nyc_income_tax_before_credits.py

@@ -16,17 +16,17 @@ def formula(tax_unit, period, parameters):
         rates = parameters(period).gov.local.ny.nyc.tax.income.rates
         return select(
             [
-                filing_status == filing_statuses.SINGLE,
                 filing_status == filing_statuses.JOINT,
                 filing_status == filing_statuses.HEAD_OF_HOUSEHOLD,
                 filing_status == filing_statuses.SURVIVING_SPOUSE,
                 filing_status == filing_statuses.SEPARATE,
             ],
             [
-                rates.single.calc(taxable_income),
                 rates.joint.calc(taxable_income),
                 rates.head_of_household.calc(taxable_income),
                 rates.surviving_spouse.calc(taxable_income),
                 rates.separate.calc(taxable_income),
             ],
+            # Default covers SINGLE
+            default=rates.single.calc(taxable_income),
         )

policyengine_us/variables/gov/states/al/tax/income/al_income_tax_before_non_refundable_credits.py

@@ -20,17 +20,17 @@ def formula(tax_unit, period, parameters):
 
         return select(
             [
-                filing_status == statuses.SINGLE,
                 filing_status == statuses.SEPARATE,
                 filing_status == statuses.JOINT,
                 filing_status == statuses.SURVIVING_SPOUSE,
                 filing_status == statuses.HEAD_OF_HOUSEHOLD,
             ],
             [
-                p.single.calc(taxable_income),
                 p.separate.calc(taxable_income),
                 p.joint.calc(taxable_income),
                 p.surviving_spouse.calc(taxable_income),
                 p.head_of_household.calc(taxable_income),
             ],
+            # Default covers SINGLE filing status
+            default=p.single.calc(taxable_income),
         )

policyengine_us/variables/gov/states/ar/tax/income/deductions/itemized/post_secondary_education/ar_post_secondary_education_tuition_deduction_person.py

@@ -25,6 +25,7 @@ def formula(person, period, parameters):
                 p.weighted_average_tuition.technical_institutes,
                 p.weighted_average_tuition.four_year_college,
             ],
+            # Default covers two-year college students (neither technical nor four-year)
             default=p.weighted_average_tuition.two_year_college,
         )
         return min_(uncapped, cap)

policyengine_us/variables/gov/states/ar/tax/income/low_income/ar_low_income_tax_joint.py

@@ -60,5 +60,6 @@ def formula(person, period, parameters):
                     agi_attributed_to_head, right=True
                 ),
             ],
+            # Default of 0 covers any edge cases not explicitly matched
             default=0,
         )

policyengine_us/variables/gov/states/az/tax/income/az_filing_status.py

@@ -38,5 +38,6 @@ def formula(tax_unit, period, parameters):
                 ArizonaFilingStatus.SINGLE,
                 ArizonaFilingStatus.SEPARATE,
             ],
+            # Default covers HEAD_OF_HOUSEHOLD and SURVIVING_SPOUSE (both map to AZ HEAD_OF_HOUSEHOLD)
             default=ArizonaFilingStatus.HEAD_OF_HOUSEHOLD,
         )

policyengine_us/variables/gov/states/az/tax/income/az_income_tax_before_non_refundable_credits.py

@@ -16,15 +16,15 @@ def formula(tax_unit, period, parameters):
         status = filing_status.possible_values
         return select(
             [
-                filing_status == status.SINGLE,
                 filing_status == status.HEAD_OF_HOUSEHOLD,
                 filing_status == status.JOINT,
                 filing_status == status.SEPARATE,
             ],
             [
-                p.single.calc(income),
                 p.head_of_household.calc(income),
                 p.joint.calc(income),
                 p.separate.calc(income),
             ],
+            # Default covers SINGLE filing status
+            default=p.single.calc(income),
         )

policyengine_us/variables/gov/states/az/tax/income/credits/family_tax_credit/az_family_tax_credit_eligible.py

@@ -23,16 +23,16 @@ def formula(tax_unit, period, parameters):
         dependents = tax_unit("tax_unit_dependents", period)
         income_limit = select(
             [
-                filing_status == status.SINGLE,
                 filing_status == status.JOINT,
                 filing_status == status.HEAD_OF_HOUSEHOLD,
                 filing_status == status.SEPARATE,
             ],
             [
-                p.income_limit.single,
                 p.income_limit.joint.calc(dependents),
                 p.income_limit.head_of_household.calc(dependents),
                 p.income_limit.separate,
             ],
+            # Default covers SINGLE filing status
+            default=p.income_limit.single,
         )
         return income <= income_limit

policyengine_us/variables/gov/states/ca/tax/income/ca_income_tax_before_credits.py

@@ -19,17 +19,17 @@ def formula(tax_unit, period, parameters):
 
         return select(
             [
-                filing_status == statuses.SINGLE,
                 filing_status == statuses.SEPARATE,
                 filing_status == statuses.JOINT,
                 filing_status == statuses.SURVIVING_SPOUSE,
                 filing_status == statuses.HEAD_OF_HOUSEHOLD,
             ],
             [
-                p.single.calc(taxable_income),
                 p.separate.calc(taxable_income),
                 p.joint.calc(taxable_income),
                 p.surviving_spouse.calc(taxable_income),
                 p.head_of_household.calc(taxable_income),
             ],
+            # Default covers SINGLE filing status
+            default=p.single.calc(taxable_income),
         )

policyengine_us/variables/gov/states/co/tax/income/credits/ctc/co_ctc.py

@@ -28,19 +28,19 @@ def formula(tax_unit, period, parameters):
             federal_ctc = tax_unit("co_federal_ctc", period)
             rate = select(
                 [
-                    filing_status == statuses.SINGLE,
                     filing_status == statuses.JOINT,
                     filing_status == statuses.SEPARATE,
                     filing_status == statuses.SURVIVING_SPOUSE,
                     filing_status == statuses.HEAD_OF_HOUSEHOLD,
                 ],
                 [
-                    p.rate.single.calc(agi, right=True),
                     p.rate.joint.calc(agi, right=True),
                     p.rate.separate.calc(agi, right=True),
                     p.rate.surviving_spouse.calc(agi, right=True),
                     p.rate.head_of_household.calc(agi, right=True),
                 ],
+                # Default covers SINGLE filing status
+                default=p.rate.single.calc(agi, right=True),
             )
             return rate * federal_ctc
         else:
@@ -53,18 +53,18 @@ def formula(tax_unit, period, parameters):
             eligible_children = tax_unit.sum(eligible_child)
             amount_per_child = select(
                 [
-                    filing_status == statuses.SINGLE,
                     filing_status == statuses.JOINT,
                     filing_status == statuses.SEPARATE,
                     filing_status == statuses.SURVIVING_SPOUSE,
                     filing_status == statuses.HEAD_OF_HOUSEHOLD,
                 ],
                 [
-                    p.amount.single.calc(agi, right=True),
                     p.amount.joint.calc(agi, right=True),
                     p.amount.separate.calc(agi, right=True),
                     p.amount.surviving_spouse.calc(agi, right=True),
                     p.amount.head_of_household.calc(agi, right=True),
                 ],
+                # Default covers SINGLE filing status
+                default=p.amount.single.calc(agi, right=True),
             )
             return amount_per_child * eligible_children

policyengine_us/variables/gov/states/ct/tax/income/credits/ct_personal_credit_rate.py

@@ -17,17 +17,17 @@ def formula(tax_unit, period, parameters):
 
         return select(
             [
-                filing_status == status.SINGLE,
                 filing_status == status.JOINT,
                 filing_status == status.SEPARATE,
                 filing_status == status.SURVIVING_SPOUSE,
                 filing_status == status.HEAD_OF_HOUSEHOLD,
             ],
             [
-                p.single.calc(agi, right=True),
                 p.joint.calc(agi, right=True),
                 p.separate.calc(agi, right=True),
                 p.surviving_spouse.calc(agi, right=True),
                 p.head_of_household.calc(agi, right=True),
             ],
+            # Default covers SINGLE filing status
+            default=p.single.calc(agi, right=True),
         )

policyengine_us/variables/gov/states/ct/tax/income/ct_income_tax_after_personal_credits.py

@@ -16,19 +16,19 @@ def formula(tax_unit, period, parameters):
         p = parameters(period).gov.states.ct.tax.income.rates
         itax_before_personal_credits = select(
             [
-                filing_status == status.SINGLE,
                 filing_status == status.JOINT,
                 filing_status == status.SEPARATE,
                 filing_status == status.SURVIVING_SPOUSE,
                 filing_status == status.HEAD_OF_HOUSEHOLD,
             ],
             [
-                p.single.calc(taxable_income),
                 p.joint.calc(taxable_income),
                 p.separate.calc(taxable_income),
                 p.surviving_spouse.calc(taxable_income),
                 p.head_of_household.calc(taxable_income),
             ],
+            # Default covers SINGLE filing status
+            default=p.single.calc(taxable_income),
         )
         add_back = tax_unit("ct_income_tax_phase_out_add_back", period)
         tax_recapture = tax_unit("ct_income_tax_recapture", period)

policyengine_us/variables/gov/states/ga/tax/income/ga_income_tax_before_non_refundable_credits.py

@@ -16,17 +16,17 @@ def formula(tax_unit, period, parameters):
         income = tax_unit("ga_taxable_income", period)
         return select(
             [
-                filing_status == status.SINGLE,
                 filing_status == status.SEPARATE,
                 filing_status == status.JOINT,
                 filing_status == status.HEAD_OF_HOUSEHOLD,
                 filing_status == status.SURVIVING_SPOUSE,
             ],
             [
-                p.single.calc(income),
                 p.separate.calc(income),
                 p.joint.calc(income),
                 p.head_of_household.calc(income),
                 p.surviving_spouse.calc(income),
             ],
+            # Default covers SINGLE
+            default=p.single.calc(income),
         )