Add Arkansas Transitional Employment Assistance (TEA)

[hua7450]

Summary

Implements Arkansas Transitional Employment Assistance (TEA) program.

Closes #6970

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Arkansas TEA Income Rules

Regulatory Authority

• TEA Policy Manual (effective 01/01/2023): https://humanservices.arkansas.gov/wp-content/uploads/TEA_MANUAL-10.1.24.pdf
• 208.00.13 Ark. Code R. Section 001 (TEA Program State Plan)
• 016.20.98-041 Ark. Code R. (TEA Policy 2352-2362, Work Expense/Incentive Deductions)

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1. INCOME ELIGIBILITY TEST

Net Income Test (Section 2101, 2353.1)

• Limit: $513/month (applies to ALL family sizes, effective 01/01/2023)
• Countable income (after deductions) must be at or below $513

Source: TEA Manual Section 2101, page 13

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2. INCOME DEDUCTIONS & EXEMPTIONS (Section 2352)

A. Work Expense Deduction (Initial & Ongoing)

Deduction	Rate
Work-related expense	20% of gross earned income

B. Work Incentive Deduction (Ongoing Recipients Only)

Deduction	Rate
Work incentive	60% of remaining earned income after work expense

Note: Initial applicants receive only the 20% work expense deduction. Ongoing recipients receive both 20% work expense + 60% work incentive.

Source: TEA Manual Section 2352, page 89

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3. PAYMENT STANDARDS BY FAMILY SIZE (Section 2361)

Family Size	Payment Standard
1	$81
2	$162
3	$204
4	$247
5	$286
6	$331
7	$373
8	$415
9+	$457

Source: TEA Manual Section 2361, page 92

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4. RESOURCE LIMIT

Limit	Amount
Maximum countable resources	$3,000

Exempt resources: Homestead, one operable motor vehicle, household and personal goods, income-producing property, IDA/escrow accounts.

Source: TEA Manual Section 2101, page 13

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5. BENEFIT CALCULATION (Section 2362)

Countable Income Calculation:

• Initial applicants: (Gross Earned × 0.80) + Gross Unearned
• Ongoing recipients: (Gross Earned × 0.80 × 0.40) + Gross Unearned

Benefit Formula:

• If gross income < $1,026: Benefit = max(Payment Standard − Countable Income, 0)
• If gross income ≥ $1,026: Benefit = Payment Standard × 0.5 (no subtraction)

The $1,026 trigger (effective 01/01/2023) causes a 50% reduction when gross income exceeds this threshold.

Source: TEA Manual Section 2362, page 93

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6. OTHER REQUIREMENTS

• Immigration status: Must have at least one U.S. citizen or qualified immigrant in the household
• Time limits: 12 months (state), 60 months (federal) - effective 04/01/2024

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🤖 Generated with Claude Code

[codecov]

Codecov Report

✅ All modified and coverable lines are covered by tests.
✅ Project coverage is 100.00%. Comparing base (0ef8eeb) to head (f753859).
⚠️ Report is 81 commits behind head on main.

Additional details and impacted files

@@             Coverage Diff             @@
##             main     #6971      +/-   ##
===========================================
+ Coverage   91.89%   100.00%   +8.10%     
===========================================
  Files           5         7       +2     
  Lines         148        94      -54     
  Branches       14         0      -14     
===========================================
- Hits          136        94      -42     
+ Misses         12         0      -12     

Flag	Coverage Δ
unittests	100.00% <100.00%> (+8.10%)	⬆️

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[PavelMakarchuk]

📋 PR Review - Arkansas TEA Implementation

✅ Strengths

• Comprehensive implementation - 7 variables covering all TEA eligibility and benefit calculation components
• Unique program features correctly modeled:
  • Two-tier deduction system (20% for initial, 20%+60% for ongoing recipients)
  • $1,026 gross income trigger causing 50% payment reduction (no subtraction)
• Well-parameterized - All policy values properly parameterized with historical values
• Strong regulatory references - TEA Manual, Cornell Law, Arkansas Code citations with specific section references
• Good test suite - 60+ tests including TEA Manual examples (Section 2353.1, Section 2362)
• Proper vectorization - Uses max_(), min_(), where() throughout
• Historical parameter support - Pre-2023 values ($223 limit, $446 trigger) included

🔴 Critical Issues

1. CI Failure: Check uv.lock freshness
   • Run uv lock and commit the updated uv.lock file

🟡 Should Address

1. Incorrect page reference (incentive_rate.yaml)

   • References page 13, but Section 2352 is on page 89
   • Change: #page=13 → #page=89

2. Stale comment (ar_tea_income_eligible.py:15)

   • Comment says "$223" but current limit is $513
   • Fix: # Countable income must be at or below the income limit

3. Stale comments in integration.yaml (lines 42, 84, 245, 319)

   • References old trigger "$446" instead of current "$1,026"
   • Example: "Gross income 800 >= 446" should note $800 < $1,026

4. Missing TEA Manual reference (max_unit_size.yaml)

   • Add reference to TEA Manual Section 2361 page 92

5. Missing gross income trigger boundary tests

   • Add test for $1,025 (one below trigger - no reduction)
   • Add test for $1,027 (one above trigger - 50% reduction)

🟢 Suggestions

1. Minor aggregation pattern (ar_tea.py:21-23)

   • Consider using add() for consistency:

   gross_earned = add(spm_unit, period, ["tanf_gross_earned_income"])

2. Add historical trigger test for 2022 period with $446 threshold

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📊 Validation Summary

Check	Result
Regulatory Accuracy	✅ Core values match TEA Manual
Reference Quality	⚠️ 1 incorrect page ref, 1 missing ref
Code Patterns	⚠️ Stale comments need updating
Test Coverage	⚠️ Missing trigger boundary tests
CI Status	❌ uv.lock needs update

🚀 Verdict

APPROVE after CI fix - High-quality implementation of Arkansas TEA. The main blocking issue is the uv.lock freshness CI failure. The other issues are minor (stale comments, reference page number) and can be addressed in a follow-up PR.

To fix CI:

uv lock
git add uv.lock && git commit -m "Update uv.lock"
git push

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💡 To address remaining issues: /fix-pr 6971