Backdating Massachusetts TAFDC

[hua7450]

Summary

Fixes #7263

Adds historical data for Massachusetts TAFDC parameters back to 2000-01-01 and corrects effective dates for benefit increases.

Historical Context

Need and Payment Standards Structure Change (July 2018)

Before July 2018: Massachusetts used a 4-column Need and Payment Standard structure:

• Exempt, No Rent Allowance
• Exempt, With Rent Allowance
• Non-Exempt, No Rent Allowance
• Non-Exempt, With Rent Allowance

"Exempt" recipients were those exempt from work requirements (e.g., caring for child under 2, disabled family member). "Non-Exempt" recipients were subject to work requirements and received lower payment standards.

July 2018 onwards: Massachusetts consolidated to a 2-column structure:

• Public or Subsidized Housing (no rent allowance)
• Private Housing (with rent allowance)

This implementation uses the Exempt rates for pre-2018 historical data, as these were the rates adopted when the structure was simplified.

Benefit Increase Timeline

Effective Date	Change
2000-2020	Frozen (no increases for 20+ years)
2021-01-01	10% increase
2021-07-01	Additional 9.1% increase
2022-10-01	Additional 10% increase

Changes Made

Payment Standards (4 files)

• public_housing.yaml - Added pre-2021 values, fixed dates
• private_housing.yaml - Added pre-2021 values, fixed dates
• additional_person.yaml - Added 2000-01-01: $103
• max_unit_size.yaml - Fixed value from 8 to 10

Clothing Allowance (1 file)

• Corrected values: $350 (2018) → $400 (2022) → $450 (2023) → $500 (2024)

Static Parameters (17 files)

• Age limits, pregnancy month, earned income disregard, dependent care deductions, work-related expenses, gross income sources - all backdated to 2000-01-01

Sources

• TAFDC Payment Standard Matrix (Jan 2021) - 10% increase
• TAFDC Consolidated Report (2022) - July 2021 rates
• SSA POMS - MA TANF - Historical rate structure
• WorkWorld - TAFDC Payment Standards - Pre-2018 values
• TAFDC Clothing Allowance Fall 2018 - $350
• OLGT 2022-65 (Wayback) - $400
• MLRI FY25 Budget - $450→$500
• 106 CMR 704.275 - Dependent Care Deduction
• WorkWorld - Dependent Care Deduction - In effect since May 1, 1997

[codecov]

Codecov Report

✅ All modified and coverable lines are covered by tests.
✅ Project coverage is 74.48%. Comparing base (849bec6) to head (dc672b7).
⚠️ Report is 2 commits behind head on main.

Additional details and impacted files

@@             Coverage Diff              @@
##              main    #7264       +/-   ##
============================================
- Coverage   100.00%   74.48%   -25.52%     
============================================
  Files            1     3728     +3727     
  Lines           19    53706    +53687     
  Branches         1      266      +265     
============================================
+ Hits            19    40003    +39984     
- Misses           0    13674    +13674     
- Partials         0       29       +29     

Flag	Coverage Δ
unittests	74.48% <ø> (-25.52%)	⬇️

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