Add Idaho Child Care Program

[hua7450]

Summary

• Adds Idaho Child Care Program (ICCP) eligibility, income, copay, local market rate, and benefit variables.
• Adds Idaho ICCP parameters from current IDAPA 16.06.12 rules, DHW public materials, the October 2025 copay chart, and the July 2025 Local Market Rates schedule.
• Registers Idaho in CCDF child care subsidies, household state benefits, and programs metadata.
• Adds YAML tests (69 cases) for eligibility, activity derivation, county clusters, countable income, rates, copays, and final benefits.

Source notes

Current IDAPA/public DHW sources use 175% FPG for initial eligibility. The draft manual and copay chart imply lower FPG thresholds, so this implementation follows the current IDAPA/public-page 175% FPG eligibility rule and uses the copay chart for published copay amounts. For eligible families above the highest published copay-chart band, copay is capped at the highest row for household size.

Activity eligibility derives employment, self-employment (including farm operations per IDAPA 200.02), and full-time student status, with meets_ccdf_activity_test as the fallback proxy for non-derivable activities (200.04, 200.05).

The program models current rules; parameters carry their true source effective dates with no historical backdating. Statute-derived values were verified against the IDAPA 16.06.12 PDF, copay bands against the October 2025 copay chart (a per-child schedule), and all 48 market-rate cells plus county-cluster lists against the July 2025 LMR schedule.

Review fixes (round 3)

• Unearned sources keep only the social_security umbrella — listing its disability/survivors components alongside it double-counted SSDI and survivor income.
• Self-employment losses floor at zero in countable income, so losses neither offset wages nor flip the 50% standard deduction (IDAPA 075.03.b.i disallows net losses).
• The activity test reads the self_employment_sources parameter instead of a hardcoded list, so farm sole proprietors qualify.
• Earnings of under-18 parents count via is_parent (IDAPA 072.01 teen-parent carve-out); the "seeking or receiving benefits" qualifier is not tracked.
• The foster copay exemption applies at the family level ("guardians of foster children", IDAPA 503), matching the family-level TAFI exemption.
• id_child_care_subsidies is registered in gov/household/household_state_benefits.yaml so the benefit reaches household totals.

Not modeled (documented in code)

Court-ordered disabled-child pathway (105.03.b), incapacitated-parent activity exemption (106), 3-month continuation after a qualifying activity ceases (202), immunization requirement (105.01), graduated phase-out at redetermination (070.03/602.02), TAFI non-employment-activity copay condition (503), post-secondary student copay row (504.01.a), actual-expense self-employment deduction alternative (075.03.b), child-support obligation-vs-paid distinction (073), foster-parent income exclusion (072.13), and the parent-activity-hours basis for full/part-time payment (201, proxied by the child's care schedule).

Note: bracket parameters keep their true 2025 effective dates; a policyengine-core parameter-cache quirk produces incorrect values at exactly the 2024-01 instant, outside this PR's modeled scope.

Tests

• policyengine-core test policyengine_us/tests/policy/baseline/gov/states/id/dhw/iccp -c policyengine_us — 69 passed
• make format

Fixes #8601

🤖 Generated with Claude Code

[codecov]

Codecov Report

✅ All modified and coverable lines are covered by tests.
✅ Project coverage is 100.00%. Comparing base (bd1ae42) to head (1757dc5).
⚠️ Report is 26 commits behind head on main.

Additional details and impacted files

@@             Coverage Diff              @@
##             main     #8602       +/-   ##
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+ Coverage   77.77%   100.00%   +22.22%     
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  Files           1        15       +14     
  Lines           9       239      +230     
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+ Hits            7       239      +232     
+ Misses          2         0        -2     

Flag	Coverage Δ
unittests	100.00% <100.00%> (+22.22%)	⬆️

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