Implement Wisconsin Shares Child Care Subsidy Program (CCAP)

[hua7450]

Implement Wisconsin Shares Child Care Subsidy Program (WI CCAP)

Summary

Implements the Wisconsin Shares Child Care Subsidy Program (Wisconsin's CCDF child care assistance program, administered by the Department of Children and Families) in PolicyEngine: eligibility (residency, child age/immigration, approved activity, income, assets), the full 72-county × provider-type × age-group maximum rate matrix, and the hours-based copayment schedule, netting to a per-child monthly subsidy aggregated in wi_shares / wi_child_care_subsidies.

Closes #9060

Regulatory Authority

• Wis. Stat. § 49.155 (Wisconsin Shares; income/asset limits, approved activities, rate authority, copayment authority): https://docs.legis.wisconsin.gov/statutes/statutes/49/III/155
• Wis. Admin. Code ch. DCF 201 (Child Care Subsidy): https://docs.legis.wisconsin.gov/code/admin_code/dcf/201_252/201
• DCF Wisconsin Shares Handbook, R. July 2026 (203-page PDF; primary operational source — all page anchors below are PDF file pages): https://dcf.wisconsin.gov/wisconsin-shares/wisconsin-shares-handbook-july-2026#page=1
• Copayment Schedule, effective 2/1/2026 (single-page PDF): https://dcf.wisconsin.gov/files/wishares/pdf/wishares-copay-schedule.pdf
• Maximum Reimbursement Rates, effective 10/1/2025 (40-page PDF; statewide table on pages 26–40): https://dcf.wisconsin.gov/files/wishares/pdf/max-rates-statewide.pdf#page=26
• DCF 201 copayments & provider fees rulemaking (7-page PDF; certified rate cap p. 2, ≤100% FPL copay exception p. 5): https://dcf.wisconsin.gov/files/cs/guidance-documents/pdf/dcf-201-child-care-subsidy-payments-provider-fees.pdf#page=2
• LFB Budget Paper County cluster #211, 2025–27 biennium (10-page PDF; eligibility/copay summary p. 2): https://docs.legis.wisconsin.gov/misc/lfb/budget/2025_27_biennial_budget/302_budget_papers/211_children_and_families_tanf_and_economic_support_wisconsin_shares_child_care_subsidy_program.pdf#page=2

Income Eligibility Tests

Wisconsin Shares applies two different gross-income limits depending on whether the assistance group (AG) is already enrolled. The model switches between them with the boolean input is_wi_shares_enrolled (SPMUnit, MONTH, default false), following the ND/NJ two-tier pattern:

Tier	Limit	Source	How modeled
Initial (applicants, and AGs closed for more than one calendar month)	Gross monthly income ≤ 200% FPL	Handbook § 6.1.1; Wis. Stat. § 49.155(1m)(c)1.; LFB #211	income/limit/initial_fpg_rate.yaml (2.0) × spm_unit_fpg
Ongoing (enrolled)	Gross monthly income ≤ 85% of State Median Income for the AG size	Handbook § 6.1.2; Wis. Stat. § 49.155(1m)(c)1d.b.	income/limit/ongoing_smi_rate.yaml (0.85) × hhs_smi

Enrolled families between 200% FPL and 85% SMI remain eligible during the "Exit period": eligibility only ends when income exceeds 85% SMI or the copayment reduces the subsidy to $0 (Handbook §§ 18.2.2, 18.4.2). This emerges naturally in the model: wi_shares_income_eligible gates enrolled families only on the SMI test, and wi_shares_child_subsidy floors at $0 without affecting eligibility.

Income Deductions & Exemptions

wi_shares_countable_income sums 12 gross income sources (income/sources.yaml: employment, self-employment, dividends, interest, rental, Social Security, pensions, unemployment compensation, workers' compensation, alimony, veterans benefits, capital gains) plus formula-level handling per Handbook §§ 6.2–6.3:

Provision	Source	How modeled
Child/family support ≤ $1,250/month fully disregarded; if the total exceeds $1,250/month the entire amount counts (a cliff, not a deduction)	Handbook § 6.3	where(cs > cap, cs, 0) with income/child_support_disregard_cap.yaml ($1,250)
Earned income and SSI of minor dependents disregarded; adults' SSI counts	Handbook §§ 6.2–6.3	Exclude earnings + ssi for persons with age < 18 who are not tax-unit head/spouse (income/minor_income_disregard_age.yaml)
W-2 (Wisconsin Works) payments, foster care, Kinship Care, subsidized guardianship, and adoption assistance payments excluded	Handbook § 6.3	Omitted from sources.yaml by design (also avoids the CCAP↔TANF income cycle)
Self-employment = net IRS earnings plus statutory add-backs (depreciation, personal business expenses, capital purchases, loan principal)	Handbook §§ 6.2, 6.4.4	Net self_employment_income only; add-backs have no PolicyEngine inputs (documented in the variable); total income floored at 0

There is no living-expense deduction — the test uses gross income.

Benefit Calculation

Per eligible child with positive care hours, per month (Handbook § 18.5; verified against the Appendix II worked examples):

time_category    = PART_TIME if weekly care hours ≤ 20 else FULL_TIME        (§ 16.1.1)
subsidized_hours = 131 (PT) | 153 (FT)                                       (§ 18.5)
                   # fixed conversions: ceil(30 × 4.348125), ceil(35 × 4.348125)
                   # — not the child's actual hours
hourly_max       = rate[county][provider type][age group]                    (§ 18.5.1)
                   # certified = 90% of licensed-family hourly, ceiling-
                   # rounded to the cent (§ 49.155(6)(b)–(c))
monthly_max      = PT: hourly × 131 (exact) | FT: transcribed FT-monthly cell
                   # certified providers capped at the licensed-family monthly max
subsidy          = min(hourly_max × subsidized_hours, provider price, monthly_max)
above_ft_add_on  = min(max(weekly hours − 50, 0), 25) × 4.348125 × hourly_max
                   # for care needs above 50 up to 75 weekly hours,
                   # added AFTER the min() cap (§§ 16.1.1, 18.5)

The AG copayment (Handbook § 18.2; Copayment Schedule eff. 2/1/2026; Wis. Stat. § 49.155(5)(a)):

FPL band       = AG gross monthly income / FPG, floored to the LOWER 5% line,
                 65%–200% (bracket thresholds shifted −1e-4 for float boundaries)
copay per hour = schedule[FPL band][number of children with authorizations, capped at 5]
                 # $0.00 for all bands at or below 100% FPL
copay hours    = per child: 131 (PT) | 152 (FT), AG total capped at 760
                 # the 153rd FT subsidized hour is not charged a copay
AG copay       = copay per hour × AG copay hours + exit add-on
exit add-on    = $1 × floor((income − 200% FPL) / $5), enrolled AGs only
                 (§ 18.2.1; § 49.155(1m)(c)1d.a.)
child share    = child's capped hours / AG capped hours × AG copay
wi_shares      = Σ over children of max(subsidy + above_ft_add_on − child share, 0)

If the copayment equals or exceeds the subsidy, the family receives $0 but remains eligible (§ 18.2.2). Children with a $0 copayment type — Foster (is_in_foster_care) and W-2 Participant (is_tanf_enrolled) — are excluded from the copay hours pool (§ 18.3).

Worked example (Appendix II Example 1, reproduced as integration test case 1): two part-time children at 115% FPL → copay per hour $0.65 (two-children column) × 262 copay hours (2 × 131) = $170.30.

Rate Structure

Maximum rates are a 72-county × provider-type (Licensed Group / Licensed Family / Certified) × age-group (0–1, 2–3, 4–5, 6+) × form (Hourly / PT Monthly / FT Monthly) matrix from the statewide table, pp. 26–40 (effective 10/1/2025), following the NC SCCA county-keyed precedent:

• Transcribed: Hourly and FT Monthly cells for Licensed Group and Licensed Family (FT Monthly is a whole-dollar weekly rate × 4.348125, not a multiple of the hourly rate, so each cell is transcribed).
• Derived exactly: PT Monthly = Hourly × 131 (verified exact across the table); Certified hourly = 90% of the Licensed Family hourly, ceiling-rounded to the cent (rates/certified_licensed_rate_ratio.yaml; Handbook § 18.5.1; § 49.155(6)(b)–(c)). Certified providers have no monthly maximum of their own; monthly payments are capped at the Licensed Family monthly maximum.
• County lookups mask non-WI counties before indexing (defined_for does not short-circuit vectorized execution).
• Tribal-agency rate rows are not modeled (no tribal geography in PolicyEngine).

Requirements Coverage

30 in-scope requirements, all covered; every parameter file is read by at least one formula (no orphans). Condensed mapping (grouped where requirements share files):

REQ	Description	Param	Variable	Test
001	WI residency	—	wi_shares_eligible (defined_for chain)	integration case 7 (MN family gets $0)
002, 003	Eligible child: under 13, or under 19 disabled; child must be citizen/qualified immigrant	eligibility/child_age_limit (13), disabled_child_age_limit (19)	wi_shares_eligible_child (reuses is_ccdf_immigration_eligible_child)	wi_shares_eligible_child.yaml (9 cases)
004, 006	All parents in approved activity (employment, education, W-2), incl. Learnfare/teen-parent via student path; meets_ccdf_activity_test fallback	—	wi_shares_activity_eligible, wi_shares_parent_in_approved_activity	both YAMLs (12 cases)
007–009	Initial ≤200% FPL; ongoing ≤85% SMI; exit-period retention until copay ≥ subsidy	income/limit/initial_fpg_rate (2.0), ongoing_smi_rate (0.85)	wi_shares_income_eligible	wi_shares_income_eligible.yaml (8 cases); integration cases 3, 5, 6, 8
010–012	Counted sources; child-support cliff; minor-dependent disregard; self-employment	income/sources, child_support_disregard_cap ($1,250), minor_income_disregard_age (18)	wi_shares_countable_income	wi_shares_countable_income.yaml (10 cases)
014, 017	Liquid assets ≤ $25,000; foster exemption	eligibility/asset_limit	wi_shares_asset_eligible	wi_shares_asset_eligible.yaml (5 cases)
018, 019	PT ≤ 20 weekly hours / FT > 20; fixed 30/35-hour conversions → 131/153 monthly hours	hours/part_time_max_weekly_hours (20), part_time_weekly_conversion (30), full_time_weekly_conversion (35), weeks_per_month (4.348125)	wi_shares_time_category, wi_shares_monthly_subsidized_hours	time_category (4 cases, 20/21 boundary), monthly_subsidized_hours (2 cases)
020	Above-full-time add-on (hours over 50, up to 75), added after cap	hours/above_full_time_threshold (50), above_full_time_cap (75)	wi_shares_child_subsidy	child_subsidy cases 4, 5, 7
023, 024	72-county rate matrix; certified = 90% of licensed family (ceil to cent), LF monthly cap	rates/licensed_group/*, licensed_family/*, certified_licensed_rate_ratio (0.9), age_group	wi_shares_hourly_max_rate, monthly_max_rate, age_group, provider_type (input)	hourly_max_rate (8), monthly_max_rate (5), age_group (8)
025	Subsidy = min(hourly × hours, provider price, monthly max)	—	wi_shares_child_subsidy	child_subsidy cases 3, 8
030–032	FPL band 65–200% in 5% steps (floor to lower line); per-hour table [band × 1–5+ children]; $0 at ≤100% FPL	copay/per_hour/{one…five_or_more}_children (20 brackets each)	wi_shares_copay_per_hour	copay_per_hour.yaml (10 cases, all 5 columns + boundaries)
033, 034	Copay hours 131 PT / 152 FT per child, AG cap 760; AG copay = hours × rate; proportional child share	copay/hours/per_child_cap (152), assistance_group_cap (760)	wi_shares_copay_hours, wi_shares_copay	copay_hours (4 cases), copay cases 1, 2, 7
035	Exit period: 200% band rate + $1 per $5 over 200% FPL	copay/exit/phase_out_rate (0.2)	wi_shares_copay	copay cases 4, 9; integration cases 3, 5
036	Copay ≥ subsidy → $0 paid, still eligible	—	wi_shares_child_subsidy (max_(…, 0))	child_subsidy case 1; integration case 4 (Ebony)
037	$0-copay types: Foster, W-2 Participant	—	wi_shares_copay, wi_shares_copay_hours	copay cases 5, 6, 8; copay_hours case 4
043	Top-level variable + aggregator + both registries	gov/hhs/ccdf/child_care_subsidy_programs.yaml, programs.yaml	wi_shares, wi_child_care_subsidies	wi_shares.yaml; integration case 2 asserts wi_child_care_subsidies
044	Enrollment input for two-tier tests + exit copay	—	is_wi_shares_enrolled (input)	used across income, copay, integration tests
045	True effective dates	rates 2025-10-01, copay 2026-02-01	—	all 125 cases at period 2027-01, incomes derived from FPL/SMI ratios

Not Modeled

REQ	Provision	Source	Why excluded
005	Temporary break ≤ 3 months preserves eligibility	Wis. Stat. § 49.155(1m)(a)6.	Month-to-month continuity is not simulatable; the meets_ccdf_activity_test input covers it if needed
013	Weekly income × 4.3 → monthly conversion	Handbook § 6.4	PolicyEngine income inputs are annual and auto-converted; no raw-frequency input exists
015	Home value ≤ 200% of statewide median	Wis. Stat. § 49.155(1m)(cr)1.	The operational Handbook § 6.5 tests liquid assets only; documented in the asset variable
016	Combined vehicle equity ≤ $20,000	Wis. Stat. § 49.155(1m)(cr)2.	Same — the operational asset test is liquid-only
021	Max 12 hours of care per 24-hour period	Handbook § 16.1.2	No sub-daily scheduling in PolicyEngine
022	School-closed hours added to part-time authorizations	Handbook §§ 16.1.1.4.2, 18.5	No school-calendar tracking
026	Tribal-agency rate rows	Max rates pp. 26–40	No tribal geography in PolicyEngine; county rows only
027	Out-of-state accredited provider +10%	Handbook § 18.5	Provider location is not modeled
028	YoungStar 4/5-star quality adjustment (8%/16% from Feb 2026)	https://dcf.wisconsin.gov/youngstar/providers/quality-adjustment	Provider-side bonus on subsidy authorization dollars; does not change the family's subsidy or out-of-pocket cost
029	Rate-setting mechanics (≥75% slot purchasability, market survey, freeze authority)	Wis. Stat. § 49.155(6)(a)	Informational — rates are transcribed from the published schedule, not derived
038	Minimal (65%-FPL-based) copay types: Non-Court-Ordered Kinship, Teen High School, W-2 Emp End	Handbook § 18.3	The 65% FPL row is $0.00 on the current schedule, so the modeled $0 outcome coincides; documented
039	Copayment stabilization across the certification period	Handbook §§ 18.4–18.4.3	Requires month-to-month certification history; model is point-in-time
040	Federal 7%-of-income copay cap; 150% FPL waiver	45 CFR 98.45; LFB #211	The 2/1/2026 schedule already complies below 200% FPL; the waiver/ceiling were 2025–27 budget proposals, not verified as enacted; a defensive cap would corrupt the legitimate exit-period add-on
041	Parent Share / EBT delivery mechanics	Handbook § 18.1	Payment plumbing; the family's residual expense is implicit in provider price − subsidy
042	Registration/enrollment fees (≤ 2 per child per 12 months)	DCF 201 rulemaking	Provider-side fee; no registration-fee input

Historical Notes

• Current-era coverage only. Parameters start at their true effective dates: maximum rates 2025-10-01, copayment schedule 2026-02-01. Income limits are encoded as rates (2.0 × FPG, 0.85 × SMI) rather than transcribed dollar tables, so they track FPG/SMI updates automatically.
• Pre-era months do not return $0. wi_shares carries no effective-date gate, so policyengine-us parameter backdating (system.py, first_instant="2015-01-01") applies the current-era schedules to earlier periods. A household modeled in any month from 2021-01 through 2025-09 receives the same subsidy it would in 2027, and that amount also flows into the federal child_care_subsidies aggregate. The same mechanism applies the 2026-02-01 copayment schedule from 2025-10-01 onward, four months before it took effect. Treat pre-2025-10-01 Wisconsin Shares results as unmodeled rather than as a statement of prior law; backdating the true historical rate and copayment tables is planned. This is documented in wi_shares_child_subsidy.
• Initial income limit history not backdated (per scope decision): before ~2021 the initial limit was 185% FPL; 2021 Wis. Act 58-era changes raised it to 200% FPL. Backdating would require verifying the exact effective date.
• Exit-period add-on rate changed in FY 2024-25: $1 per $3 before, $1 per $5 beginning FY 2024-25 (Wis. Stat. § 49.155(1m)(c)1d.a.). Only the current $1-per-$5 rate is encoded, consistent with the coverage window.
• DCF 201 proposed copay simplification NOT adopted: the proposed rule would have dropped authorized hours and number of children from the copay formula, but the operational 2/1/2026 schedule and Handbook § 18.2 (updated 7/1/2026) still use hours × number of children. The published schedule governs this implementation.
• Maximum rates are not indexed annually — they remain frozen until DCF republishes.

Files Added

policyengine_us/parameters/gov/states/wi/dcf/shares/          28 files
├── age_group.yaml                                            (age thresholds 2, 4, 6)
├── eligibility/{child_age_limit, disabled_child_age_limit, asset_limit}.yaml
├── income/
│   ├── limit/{initial_fpg_rate, ongoing_smi_rate}.yaml
│   └── {sources, child_support_disregard_cap, minor_income_disregard_age}.yaml
├── hours/{part_time_max_weekly_hours, part_time_weekly_conversion,
│          full_time_weekly_conversion, weeks_per_month,
│          above_full_time_threshold, above_full_time_cap}.yaml
├── copay/
│   ├── per_hour/{one_child, two_children, three_children,
│   │             four_children, five_or_more_children}.yaml  (FPL-band brackets)
│   ├── hours/{per_child_cap, assistance_group_cap}.yaml
│   └── exit/phase_out_rate.yaml
└── rates/
    ├── licensed_group/{hourly, full_time_monthly}.yaml       (72 counties × 4 age groups)
    ├── licensed_family/{hourly, full_time_monthly}.yaml      (72 counties × 4 age groups)
    └── certified_licensed_rate_ratio.yaml

policyengine_us/variables/gov/states/wi/dcf/shares/           20 files
├── wi_shares.py  wi_child_care_subsidies.py  wi_shares_child_subsidy.py
├── eligibility/  wi_shares_eligible, wi_shares_eligible_child,
│                 wi_shares_income_eligible, wi_shares_asset_eligible,
│                 wi_shares_activity_eligible, wi_shares_parent_in_approved_activity,
│                 is_wi_shares_enrolled (input)
├── income/       wi_shares_countable_income
├── hours/        wi_shares_time_category, wi_shares_monthly_subsidized_hours,
│                 wi_shares_copay_hours
├── rates/        wi_shares_provider_type (input), wi_shares_age_group,
│                 wi_shares_hourly_max_rate, wi_shares_monthly_max_rate
└── copay/        wi_shares_copay_per_hour, wi_shares_copay

policyengine_us/tests/policy/baseline/gov/states/wi/dcf/shares/   18 files, 125 cases
├── integration.yaml (9 cases)  wi_shares.yaml  wi_shares_child_subsidy.yaml
├── eligibility/ (6 files)  income/ (1)  hours/ (3)  rates/ (3)  copay/ (2)

Registry edits (2):
├── policyengine_us/parameters/gov/hhs/ccdf/child_care_subsidy_programs.yaml
│                                            (adds wi_child_care_subsidies)
└── policyengine_us/programs.yaml            (WI state implementation under CCDF)

changelog.d/wi-ccap.added.md

Test plan

• 125 test cases across 18 YAML files pass locally (policyengine-core test policyengine_us/tests/policy/baseline/gov/states/wi/dcf/shares -c policyengine_us), including all 5 Handbook Appendix II worked examples reproduced as integration tests (Juniper $170.30 copay, Monique $197.60 copay, Renee exit-period $31 add-on, Ebony copay ≥ subsidy → $0 while eligible, Sarafina $15.24 — the Handbook prose's "$13.25" is a typo; the printed inputs yield $15.24)
• make format clean (ruff format and ruff check pass)
• CI passes

[DTrim99]

Program Review — Wisconsin Shares (new program)

PR #9062 — Wisconsin Shares Child Care Subsidy (WI CCAP / CCDF). Tree: gov.states.wi.dcf.shares. Agency: Wisconsin DCF.

Scope

A large, well-executed NEW-program PR implementing Wisconsin's Shares child care subsidy: 20 variables and ~30 parameters plus the federal CCDF registry hookup. It covers the two-tier income test (initial applicants ≤200% FPG; enrolled/ongoing ≤85% SMI), the eligibility gates (age <13 / disabled <19, $25k liquid-asset limit, approved-activity, per-child CCDF immigration, WI residency), a 72-county × 4-age-group × provider-type max-rate matrix, an hours-based copay schedule (5 child-count columns × FPG-share brackets, per-child 152-hr / AG 760-hr caps, exit-period phase-out), and the subsidy formula (min(hourly_max × hours, provider price, monthly_max) + above-full-time add-on − per-child copay share, floored at 0 but retaining eligibility). Aggregation runs Person → SPMUnit(MONTH) → SPMUnit(YEAR) into the federal child_care_subsidies, matching the xx_child_care_subsidies peer convention.

• CI: 31/31 passing.
• Branch: 12 ahead, 54 behind main — rebase recommended before merge.
• Effective-date eras: rates 2025-10-01; copay + exit phase-out 2026-02-01; handbook July 2026. No pre-2025-10 date gate — backdating carries current-era values back, disclosed in wi_shares_child_subsidy.
• Source docs: DCF Handbook (July 2026), max-rates-statewide.pdf (pp. 26–40), wishares-copay-schedule.pdf, DCF 201 rulemaking, LFB Budget Paper 211, Wis. Stat. § 49.155.
• IMPORTANT: the rate-matrix value audit is a SAMPLE (~8% of 1,152 cells), not a full-matrix verification. See Full-matrix caveat.

Verified correct

Rate / copay value audit — 0 mismatches (sample). 96 rate cells across 6 counties (Adams, Ashland, Dane, Milwaukee, Menominee, Wood — spanning first/last alphabetical, high-cost Dane/Milwaukee, low-cost rural) × 2 provider types × {hourly, FT-monthly} × 4 age groups: 96 match / 0 mismatch (all deltas $0.00). Copay schedule: 95 cells (19 non-zero FPL bands × 5 child columns): 95 match / 0 mismatch. Edge claims confirmed against the PDFs: ≤100% FPG = $0; 200% row == 195% row; per-child cap 152 / AG cap 760 (760 = 5×152); exit phase-out rate 0.2 ($1 per $5 over 200% FPG). Derivations confirmed: FT-monthly = hourly × 152.18 (transcribed per-cell), PT-monthly = hourly × 131 (derived), Certified = 0.9 × licensed-family. Tribal-agency rows correctly excluded. The copay PDF's own embedded worked example (AG of 3, $2,618 = 115% FPG, 2 children → $0.65/hr) cross-checks the row/column alignment.

Tests — thorough, no critical gaps. Every formula-bearing variable and both new Enums (wi_shares_time_category, wi_shares_age_group) have a direct unit test. Both income tiers and the tier switch are exercised with threshold−1 / threshold / threshold+1 triplets; all five copay child-columns covered; certified-cap, 152/760 caps, and the above-full-time add-on (>50 wk, 75-hr cap, exactly-50 no-add-on) tested; copay≥subsidy → $0-but-eligible covered. integration.yaml reproduces five handbook Appendix II worked examples end to end. Period format uniformly 2027-01 (valid, after both effective dates). No boolean output asserted with absolute_error_margin ≥ 1; currency files use 0.01.

Code — clean. No hard-coded policy values — every threshold/rate/derivation factor reads from a parameter (131/152/153 monthly hours appear only in comments; code derives via np.ceil(conversion × weeks_per_month)). Enum + breakdown metadata uses the supported enum-index pattern (avoids boolean-key / integer-output traps). Entity/period chain, defined_for residency gating, reference format, changelog fragment (wi-ccap.added.md, correct added type), and programs.yaml entry all well-formed. No TODO/FIXME/stub. Aggregation matches the ks_child_care_subsidies / ks_ccap peer convention.

Regulatory — 6 items confirmed correct against Wis. Stat. § 49.155 and DCF Handbook July 2026:

1. Two-tier income test — initial ≤200% FPG (§ 49.155(1m)(c)1.) and enrolled ≤85% SMI (§ 49.155(1m)(c)1d.b.), with the where(enrolled, …) switch mirroring ND's nd_ccap_income_eligible.
2. Eligibility gates — age <13 / disabled <19 (§ 49.155(1m)(a)), $25k liquid-asset limit (§ 49.155(1m)(cm)), per-child CCDF immigration gate (Handbook §4.5), WI residency.
3. Copay structure — hours-based, 5 columns × FPG brackets; ≤100% FPG = $0; FPL floored to lower 5% line; TANF/W-2 → $0; caps 152/760 (§18.2/§18.3).
4. Subsidy formula — min(...) cap + above-full-time add-on − per-child copay share, floored at 0 but eligibility retained (Handbook §18.5, §18.2.2); part/full-time hours conversion (131/153 monthly) confirmed against Appendix II.
5. Certified provider rate = 90% of licensed-family hourly, capped at licensed-family monthly (Handbook §14.4.2).
6. No reinvented variables — correctly reuses spm_unit_fpg, hhs_smi, is_ccdf_immigration_eligible_child, spm_unit_cash_assets, is_tanf_enrolled, meets_ccdf_activity_test, and the ND two-tier "enrolled" pattern + xx_child_care_subsidies wrapper convention.

Critical (must fix)

None.

Should address

1. Approved-activity model is over-inclusive vs. the statute — wi_shares_parent_in_approved_activity treats any of {employment, self-employment income ≠ 0, >0 hours, full-time student, TANF} as an approved activity, and wi_shares_activity_eligible further OR's in meets_ccdf_activity_test. The statute (§ 49.155(1m)(a)1.–6.) / Handbook §5.1 enumerate a closed list; is_full_time_student is broader than the handbook's schedule-tied education activities. Modeling approximation, not a misread — document the over-inclusion bias in the variable, or tighten the student pathway. Not blocking.
2. Child-turning-13 grandfather rule not modeled (wi_shares_eligible_child, hard age < 13) — Handbook §4.3 keeps a child who turns 13 mid-period eligible until renewal. Disclosed in a code comment. Slightly under-inclusive; acceptable documented limitation.
3. is_disabled proxies "verified disability AND cannot self-care" — Handbook §4.3 requires a verified disability and inability to self-care to extend to <19. Disclosed. Potentially over-inclusive for capable disabled 13–18-year-olds; acceptable approximation.
4. Above-full-time add-on monthly round-up is inferred, not sourced — wi_shares_child_subsidy computes the >50-hr add-on as ceil(addon_weekly_hours × weeks_per_month) × hourly_max; the handbook has no worked add-on example, so the rounding is inferred (the 50-hr threshold and 75-hr cap themselves are confirmed, §16.1.1 / §18.5). Low risk; noted.
5. Bare 100 cents literal — variables/gov/states/wi/dcf/shares/rates/wi_shares_hourly_max_rate.py:47-48 uses literal 100 for the round-up-to-the-cent certified-rate conversion (np.round(... * 100, 2) then np.ceil(...) / 100). It is a units constant, not a policy value, so defensible — but consider a named local (e.g. CENTS_PER_DOLLAR) or a comment tying it to the "rounded up to the cent" rule.
6. Non-canonical parameter description verbs — several descriptions use verbs slightly outside the canonical limits/provides/sets/excludes/deducts/uses set: copay/exit/phase_out_rate.yaml:1 ("increases … by this share"), copay/hours/assistance_group_cap.yaml:1 and per_child_cap.yaml:1 ("caps … at this amount"), income/child_support_disregard_cap.yaml:1 ("disregards … and counts"), hours/weeks_per_month.yaml:1 ("multiplies … by this factor"). Low-priority style nit; each reads clearly and ends in a period with the full program name.

Suggestions

1. Exit-period copay comment — wi_shares_copay_per_hour relies implicitly on the top per-hour bracket being the 200% level (per Handbook §18.2.1); the dependency is only stated in the parameter file. Add a one-line pointer in the variable. (Value confirmed: 200% row == 195% row.)
2. Test polish (append to existing files, period: 2027-01): (a) 5 full-time children = exactly 760 hrs (at-cap, not over) companion to the current 6-children/912-over case → copay/wi_shares_copay.yaml; (b) child-support just-above-cap edge, 1,251 (currently 1,000/1,250/1,500 tested) → income/wi_shares_countable_income.yaml; (c) one mid-schedule exact copay band edge (e.g. 150%) → copay/wi_shares_copay_per_hour.yaml.
3. Annual-vs-monthly aggregation note — wi_child_care_subsidies (YEAR) adds wi_shares (MONTH), and the integration test asserts the annual equals the single monthly value (matching the KS convention). Whether the annual should be ~12× the monthly figure is a regulatory-accuracy question worth confirming; a one-line comment on the YEAR wrapper would make the test expectation self-explanatory.
4. County / breakdown-key completeness — confirm every county key in the four 604-line rate matrices resolves to a valid *_COUNTY_WI enum member and that age_group.yaml's indices line up with the four wi_shares_age_group members (a single mismatched key would raise a breakdown ValueError). Out of scope for the read-only code pass; recommend a structural check.
5. wi_shares_countable_income self-employment add-backs unmodeled (Handbook §6.4.4 depreciation / personal business expenses have no PolicyEngine inputs). Disclosed; understates countable income for self-employed filers.
6. Label parity — wi_shares_copay_per_hour is SPMUnit-level; consider "… assistance group copayment per hour" for parity with wi_shares_copay.
7. Minor Enum coverage — wi_shares_provider_type (input-only) and is_wi_shares_enrolled (input bool) have no standalone default-pinning tests; both are covered indirectly. Acceptable per convention.

Full-matrix caveat

The rate-matrix audit verified 96 of 1,152 cells (~8%) — the sample deliberately spans first/last county alphabetically, high-cost (Dane, Milwaukee) and low-cost rural (Ashland) counties, all four age groups, and both provider types, and found 0 mismatches. But the remaining ~66 counties were not individually checked. Recommendation: before merge, the author should confirm the full-matrix transcription against max-rates-statewide.pdf (pp. 26–40), ideally with a scripted PDF-vs-YAML diff over all cells. The copay schedule, by contrast, was audited in full (95/95 cells).

Separately: the branch is 54 commits behind main — rebase onto main before merge.

Validation summary

Area	Result
Regulatory	0 critical, 4 should, 2 suggestion; 6 items confirmed correct
Rate/copay value audit (SAMPLE)	Rates 96/96 cells (~8% of 1,152); copay 95/95 (full). 0 mismatch. Edge claims + derivations confirmed
Code	0 critical, 2 should, 6 suggestion; no hard-coded values, peer-convention aggregation
Tests	Thorough; no critical gaps; every formula var + both Enums tested; 5 Appendix II integration examples
CI	31/31 passing

Review severity: APPROVE

0 criticals, a sample-clean rate/copay audit, faithful regulatory implementation, and an unusually thorough test suite justify APPROVE — the one item to close before merge is the full-matrix rate transcription confirmation (scripted PDF diff over all 1,152 cells), plus a routine rebase (54 behind main); the six should-address items are documented approximations and style nits, none blocking.

Next steps

/fix-pr 9062

🤖 Generated by /review-program (Claude Code)