Add ACA Premium Tax Credit targets from IRS SOI data

changelog_entry.yaml

@@ -0,0 +1,6 @@
+- bump: minor
+  changes:
+    added:
+    - Add ACA Premium Tax Credit (PTC) targets from IRS SOI CD-level data (N85530/A85530)
+      at national, state, and congressional district levels
+  date: 2026-02-06 12:00:00

policyengine_us_data/datasets/cps/local_area_calibration/fit_calibration_weights.py

@@ -110,6 +110,7 @@
             "health_insurance_premiums_without_medicare_part_b",
             "snap",
             "state_income_tax",  # Census STC state income tax collections
+            "aca_ptc",  # ACA Premium Tax Credit from IRS SOI
         ],
     },
 )

policyengine_us_data/db/DATABASE_GUIDE.md

@@ -110,7 +110,7 @@ The `stratum_group_id` field categorizes strata:
 | 5 | Medicaid | Medicaid enrollment strata |
 | 6 | EITC | EITC recipients by qualifying children |
 | 7 | State Income Tax | State-level income tax collections (Census STC) |
-| 100-118 | IRS Conditional | Each IRS variable paired with conditional count constraints |
+| 100-119 | IRS Conditional | Each IRS variable paired with conditional count constraints (includes ACA PTC at 119) |
 
 ### Conditional Strata (IRS SOI)
 

policyengine_us_data/db/etl_irs_soi.py

@@ -281,6 +281,7 @@ def transform_soi_data(raw_df):
         dict(code="18425", name="salt", breakdown=None),
         dict(code="06500", name="income_tax", breakdown=None),
         dict(code="05800", name="income_tax_before_credits", breakdown=None),
+        dict(code="85530", name="aca_ptc", breakdown=None),
     ]
 
     # National ---------------
@@ -566,6 +567,28 @@ def load_soi_data(long_dfs, year):
         units="dollars",
     )
 
+    # ACA Premium Tax Credit
+    ptc_group = get_or_create_variable_group(
+        session,
+        name="aca_ptc_recipients",
+        category="tax",
+        is_histogram=False,
+        is_exclusive=False,
+        aggregation_method="sum",
+        display_order=9,
+        description="ACA Premium Tax Credit recipients and amounts",
+    )
+
+    get_or_create_variable_metadata(
+        session,
+        variable="aca_ptc",
+        group=ptc_group,
+        display_name="Premium Tax Credit",
+        display_order=1,
+        units="dollars",
+        notes="ACA Premium Tax Credit amount from IRS SOI",
+    )
+
     # Fetch existing geographic strata
     geo_strata = get_geographic_strata(session)