Implement Florida child care subsidy (School Readiness Program)

[hua7450]

Summary

Implements Florida's School Readiness Program (SR) — the state's CCDF-funded child care subsidy, administered by the Division of Early Learning (DEL) within the Florida Department of Education, and delivered through 30 local Early Learning Coalitions (ELCs).

Modeled scope (important): this PR models only the SMI-Percentage sliding fee scale (effective 2025-10-01). The pre-2025-10 rule eras — the Standard Dollar-Based scale and the Percentage-FPL scale (both keyed to enrollment cohort) — and the CCEP / SR Match / SR Plus pathways are not modeled. PolicyEngine has no enrollment-cohort state, so for any simulation period the SMI-Percentage scale applies; the program is gated off before 2025-10-01. The benefit is capped at the statewide per-county provider reimbursement schedule (all 67 counties; SPB 2502 / 6M-4.500), and there is no TANF categorical bypass (see Not Modeled).

Closes #8597

Regulatory Authority

• Fla. Stat. §1002.81 (definitions: "economically disadvantaged" §(6), "working family"/activity §(14), "at-risk child" §(1)) — https://www.flsenate.gov/laws/statutes/2025/1002.81
• Fla. Stat. §1002.84(9) (DEL issues the statewide sliding fee scale; ELC copay-waiver authority) — https://www.flsenate.gov/laws/statutes/2025/1002.84
• Fla. Stat. §1002.87 (eligibility, priority categories §(1), reeval §(3), 90-day grace §(5)–(6)) — https://www.flsenate.gov/laws/statutes/2025/1002.87
• Fla. Admin. Code 6M-4.200 (School Readiness eligibility provisions: income, $1M asset self-cert, FL residency) — https://flrules.elaws.us/fac/6m-4.200
• Fla. Admin. Code 6M-4.400 (Required Parent Copayment, eff. 2025-07-01: 7% cap, statewide DEL scale, one copay per household) — https://flrules.elaws.us/fac/6m-4.400
• Fla. Admin. Code 6M-4.500 (Child Attendance and Provider Reimbursements: reimbursement by care level and "unit of care as defined by the coalition established rate schedule" — §(1)(b),(1)(j); incorporates by reference the statewide FY2025-26 and FY2026-27 reimbursement-rate schedules. The reimbursement "unit of care" is coalition-defined, but the full-time/part-time care definition itself is statutory — full-time = at least 6 hours within a 24-hour period, Fla. Stat. §1002.81(9)/(11)) — https://flrules.elaws.us/fac/6m-4.500
• School Readiness Reimbursement Rates, Fiscal Year 2025-2026 (Senate Proposed Bill 2502, Florida Senate Committee on Appropriations, April 3, 2025) — the statewide per-county daily reimbursement-rate schedule incorporated by reference under 6M-4.500; source of the 2,814 daily rates loaded in rates/reimbursement/fy2025_26.csv
• School Readiness Reimbursement Rates, Fiscal Year 2026-2027 (Conference Report for HB 5001E, Florida House Budget Committee, May 26, 2026) — carries the FY2025-26 rates forward byte-identical (0 of 2,814 cells differ), so the single fy2025_26.csv covers both fiscal years (effective 2025-07-01 through 2027-06-30)
• DEL SMI-Percentage Sliding Fee Schedule (eff. 2025-10-01) — statewide DEL document; the canonical fldoe.org copy 403s automated tools, so we cite the identical ELC Lake County mirror: https://www.elclc.org/wp-content/uploads/2025/10/2025-2026-Sliding-Fee-Schedule-for-10012025-4-and-6-Percent.pdf#page=1 (rate columns p.1; footnote SMI thresholds p.2)
• 6M-4.400 Required Parent Copayment FAQ (DEL) — confirms 7% cap, statewide scale, one copay per household, provider collects/coalition deducts: https://www.elcduval.org/wp-content/uploads/2025/07/Rule-6M-4.400_Frequently-Asked-Questions.pdf#page=1
• FFY2025-27 Florida CCDF State Plan — confirms the 20/40 activity rule (s. 2.2.2), the copay-waiver categories (s. 3.3.1, p.52), and the care-level definitions (Infant/Toddler/2-Year-Old/Preschool 3–5/School-Age); its sample rates cross-check to the Miami-Dade CSV: https://www.fldoe.org/file/20628/2025-2027CCDFStatePlan.pdf (browser-only — fldoe.org blocks automated fetches)
• 45 CFR 98.45(l)(3) (federal CCDF requirement that family copay not exceed 7% of income) — https://www.ecfr.gov/current/title-45/subtitle-A/subchapter-C/part-98/subpart-E/section-98.45
• CS/HB 859 (2025) staff analysis (changed "economically disadvantaged" to the greater of 50% SMI or 150% FPL; eff. 2025-07-01; caseload figures) — https://www.flsenate.gov/Session/Bill/2025/859/Analyses/h0859c.PKB.PDF#page=1

Program Overview

• Administration: State-level by DEL (statewide eligibility rules, income thresholds, asset limit, sliding fee scale, and the statewide per-county provider reimbursement-rate maximums); regional delivery by 30 ELCs (the coalition-defined "unit of care" full-time/part-time boundary, copay-waiver choices, waitlist ordering). The maximum reimbursement rates are published statewide per county under SPB 2502 / 6M-4.500 — they are not set freely by each coalition.
• Agency folder: files live under gov/states/fl/doe/sr/. The agency segment is doe (Florida Department of Education — the parent department of the Division of Early Learning, which administers SR). This was chosen to match the department-level fl/dcf convention already used in the repo, and because del is a Python reserved keyword that would force bracket parameter access (parameters(...)["del"]) instead of clean dotted access.
• Funding: Federal CCDF + state appropriations (Fla. Stat. §1002.89).
• Caseload: FY2023-24 — 117,981 enrollments age 0–4 against 357,199 eligible (≈33% of eligible children served statewide); FY2022-23 — 212,062 children at 6,889 providers, ≈$990M expenditures (CS/HB 859 staff analysis, p.4–5).

Eligibility

Requirement	Source	How Modeled
Income — new applicants ≤ 55% SMI	Fla. Stat. §1002.81(6) (2025, "55 percent of the state median income"); DEL SMI scale p.2 footnote ("55% SMI = SR entry threshold")	is_fl_sr_income_eligible reads entry_smi_rate (0.55) when fl_sr_enrolled == False
Income — continued/exit ≤ 85% SMI	6M-4.200(2)(b)(3)a., (4)(a); DEL SMI scale p.2 footnote ("85% SMI = upper eligibility")	is_fl_sr_income_eligible reads exit_smi_rate (0.85) when fl_sr_enrolled == True
Countable income = gross family income of members 18+ (no SR-specific disregards)	Fla. Stat. §1002.81(7) (gross income, earned or unearned, of members 18 or older); 6M-4.400 FAQ Q6	fl_sr_countable_income sums the 19 income/sources.yaml sources over members 18+ only (add(person, …) × ~is_child); a minor's earned and unearned income is excluded
Parent activity: single ≥ 20 hr/wk; two-parent ≥ 40 hr/wk combined; in a two-parent family one parent may be age/disability-exempt if the other works ≥ 20 (§1002.81(14)(c)); approved non-work activities count	Fla. Stat. §1002.81(14)(a)–(c) "working family" (confirmed by State Plan s. 2.2.2); §1002.87(5)–(6) (90-day grace)	is_fl_sr_activity_eligible reads weekly_hours_worked_before_lsr (pre-LSR — SNAP convention) against activity_hours_single (20) / activity_hours_two_parent (40). The age/disability exemption (is_disabled | is_senior, 65+) is two-parent-only; a single disabled non-working parent and a both-exempt couple qualify (if at all) via the protective-services pathway (next row) or meets_ccdf_activity_test (education/training/job-search/grace, default false)
Protective-services pathway — a protective-services child qualifies with the income and activity tests waived	State Plan §2.2.2(f)–(h) (income waiver §2.2.2.g, activity waiver §2.2.2.h); Fla. Stat. §1002.81(1)	fl_sr_protective_services = any member receives_or_needs_protective_services. is_fl_sr_eligible uses (income_eligible | protective_services); is_fl_sr_activity_eligible ORs it in. Age, asset, residency, and in_effect still apply; the copay is not waived (the §3.3.1 copay waiver keys on foster care)
Child age < 13	6M-4.200; Fla. Stat. §1002.87(1)	is_fl_sr_age_eligible (age < child_age_limit = 13)
Federal immigration eligibility	8 USC 1641; 45 CFR 98.20 (6M-4 silent on immigration)	Reuses federal is_ccdf_immigration_eligible_child — no FL copy
Family assets ≤ $1,000,000 (self-certified)	6M-4.200(2)(b)(3)b.	Reuses federal is_ccdf_asset_eligible (verified gov.hhs.ccdf.asset_limit == $1M) — no FL param
Reside in Florida	6M-4.200(8)(c)	defined_for = StateCode.FL on is_fl_sr_eligible; eligibility chain inherits the scope
Program in effect (≥ 2025-10-01)	6M-4.400 (eff. 2025-07-01); SMI scale (eff. 2025-10-01)	in_effect.yaml (false → true at 2025-10-01) gates is_fl_sr_eligible; prevents phantom pre-program benefits

Copay (sliding fee scale)

Florida's copay is a percentage of family income, not a fixed dollar table. The SMI-Percentage scale (eff. 2025-10-01) classifies the family by monthly countable income ÷ monthly SMI (SMI by state + family size) and applies a bracket rate:

Income (% SMI)	Full-time rate	Part-time rate
$0 up through 55% SMI	4.0%	2.0%
above 55% SMI up through 85% SMI	6.0%	3.0%

• copay = monthly countable income × bracket rate (FT rate if the authorized care is full-time, else PT rate). This matches the RI/NJ percentage-of-income mechanic.
• Income floored at zero. fl_sr_copay applies max_(fl_sr_countable_income, 0) before computing the copay so a negative self-employment loss can't produce a negative copay — which would otherwise inflate the benefit above the family's actual childcare expenses.
• One copay per household, regardless of how many children are in care (6M-4.400 FAQ Q7/Q13; sibling discounts do not apply to percentage copays per Q17). Modeled at the SPMUnit level.
• No $0-copay bracket on this SMI scale. The lowest income bracket already carries 4.0% FT / 2.0% PT. (The "$0" cells in the PDF are the income floor of the first bracket — $0 income — not a copay rate. The earlier July FPL scale did have a $0 row at ≤50% FPL; the SMI scale does not.)
• 7% cap (45 CFR 98.45(l)(3); 6M-4.400): copay = min_(copay, 0.07 × monthly countable income). Implemented for fidelity but structurally slack — the scale's maximum rate is 6% FT, below the 7% ceiling, so the cap never binds for the modeled single-household copay.
• Copay waived for State Plan §3.3.1 families. fl_sr_copay_waived zeroes the copay for families that are (i)–(ii) ≤ 150% FPG, (iii) homeless, (iv) have a child with a disability, (v) enrolled in Head Start / Early Head Start, or (vi) have a child in foster care. Because most SR families are ≤ 150% FPG, the 4%/6% scale above effectively bites only between 150% FPG and the 85% SMI exit limit. The case-by-case at-risk waiver (6M-4.400(6)(a)) and coalition "other criteria" (§1002.84(9)) are not derivable and not modeled.
• SMI is pinned to the FFY of the schedule (Oct → FFY of the following year), matching the NJ CCAP pattern, because the DEL scale is built on FFY 2026 SMI estimates.

Benefit Calculation

fl_sr = max_(min_(monthly expenses, monthly cap) − fl_sr_copay, 0)

monthly cap = Σ over eligible children of
              fl_sr_max_daily_rate × childcare_attending_days_per_month

• Capped at the statewide provider reimbursement schedule. The subsidy can no longer exceed what the state would reimburse the provider. The monthly cap sums each eligible child's fl_sr_max_daily_rate (a per-county × provider-type × care-level × unit-of-care lookup against the SPB 2502 / 6M-4.500 schedule) times that child's childcare_attending_days_per_month, across the SPMUnit. The benefit is then max_(min_(monthly expenses, monthly cap) − copay, 0), where monthly expenses is spm_unit_pre_subsidy_childcare_expenses (YEAR, auto-divided to a monthly value).
• No published rate → $0 benefit. If county_str has no published Florida rate (an unknown / non-Florida county such as ORANGE_COUNTY_CA), every child's daily rate resolves to 0, the monthly cap is 0, and min_(expenses, 0) = 0 — so the subsidy is $0 even when the unit is otherwise eligible (there is no published rate to pay against). The benefit does not fall back to expenses. Real FL households are unaffected: an unset county_str defaults to the first FL county, which has a published rate.
• Negative-income floor preserved. The outer max_(., 0) guards against negative-income sign flips, and fl_sr_copay independently floors countable income at 0 (see Copay) so a self-employment loss can't drive the copay negative and push the benefit above expenses.
• fl_sr is MONTH-defined. The state aggregator fl_child_care_subsidies (YEAR, adds = ["fl_sr"], defined_for = StateCode.FL) sums it into the federal child_care_subsidies total via the CCDF program registry.

Provider reimbursement rates

The rate cap is driven by the statewide School Readiness Reimbursement Rates, Fiscal Year 2025-2026 schedule (SPB 2502, FL Senate Committee on Appropriations, April 3, 2025), incorporated by reference under Fla. Admin. Code 6M-4.500. All 67 Florida counties are modeled.

• Storage. The schedule is stored as a long-form CSV — parameters/gov/states/fl/doe/sr/rates/reimbursement/fy2025_26.csv — with 2,814 daily rates (67 counties × FT/PT × 7 care levels × 3 provider types). It is loaded via pandas through rates/reimbursement/__init__.py (get_reimbursement_rates, lru_cached), mirroring the Texas CCS CSV-rate-table pattern. The rates were programmatically extracted from the source PDF text layer and spot-verified against the PDF (Miami-Dade, Alachua). The same file serves both FY2025-26 and FY2026-27 (the FY2026-27 schedule, HB 5001E, carried the rates forward byte-identical); if a future fiscal year publishes different rates, add fy<YYYY>.csv and select by the July 1 fiscal-year boundary in get_reimbursement_rates.
• Lookup dimensions. fl_sr_max_daily_rate (Person, MONTH) does a vectorized left-merge on four enum-name string keys: county_str × fl_sr_provider_type × fl_sr_care_level × fl_sr_time_category (unit of care). An unmatched county (an unknown / non-FL county_str) yields rate 0, which zeroes the subsidy — the benefit caps at this rate with no fall-back to expenses.
• Provider type (fl_sr_provider_type, input enum): Licensed/Exempt (center; default), Licensed Family Child Care Home, Registered Family Child Care Home.
• Care level by age (fl_sr_care_level, derived from rates/care_level_age.yaml bracket parameter): Infant (<1), Toddler (1), 2-Year-Old (2), Preschool 3 / Preschool 4 / Preschool 5 (ages 3 / 4 / 5), School Age (6+).
• Daily → monthly. childcare_attending_days_per_month (YEAR-defined; read with period.this_year) converts the per-child daily rate to that child's monthly cap contribution.

Requirements Coverage

21 / 21 in-scope items covered (100%). 19 requirements + 2 federal registrations.

Requirement	Implemented as
REQ-004/005 income entry 55% / exit 85% SMI	eligibility/income/{entry,exit}_smi_rate.yaml; is_fl_sr_income_eligible.py (12 cases: both boundaries × sizes 1/8)
REQ-006 gross-income countable (members 18+)	income/sources.yaml (19 types); fl_sr_countable_income.py (age-filtered per §1002.81(7); minor earned/unearned excluded)
REQ-007/008 activity ≥20/≥40; two-parent age/disability exemption; non-work fallback	eligibility/activity_hours_{single,two_parent}.yaml; is_fl_sr_activity_eligible.py (pre-LSR hours; exemption two-parent-only per §1002.81(14)(c) via is_disabled|is_senior; meets_ccdf_activity_test OR-fallback)
REQ-009 child age < 13	eligibility/child_age_limit.yaml; is_fl_sr_age_eligible.py (12/13 boundary)
REQ-011 immigration	reuses is_ccdf_immigration_eligible_child in is_fl_sr_child_eligible.py (citizen/undocumented/refugee)
REQ-012 assets ≤ $1M	reuses federal is_ccdf_asset_eligible in is_fl_sr_eligible.py
REQ-013 FL residency	defined_for = StateCode.FL; integration out-of-FL case (GA → $0/ineligible)
REQ-014 in_effect 2025-10-01	in_effect.yaml; gate in is_fl_sr_eligible.py; integration pre-effective-date case (2025-01 → $0)
REQ-015/017/018 SMI-% copay scale	copay/smi_scale/{full,part}_time_rate.yaml; fl_sr_smi.py; fl_sr_copay.py (tiers + 0.5501 boundary; income floored at 0)
REQ-016 one copay/household	SPMUnit-level fl_sr_copay; integration multi-child case
REQ-019 lowest bracket	fl_sr_copay.yaml (lowest bracket = 4%/2%, no $0 row); integration zero-income case (→ $0 copay)
REQ-020 7% cap	fl_sr_copay.py min_(); test documents the cap is structurally slack
Copay waiver (State Plan §3.3.1)	copay/fl_sr_copay_waived.py (≤150% FPG / homeless / disabled child / Head Start / foster); copay/waiver/income_fpl_limit.yaml; wired into fl_sr_copay.py; copay/fl_sr_copay_waived.yaml
Protective-services pathway (income + activity waiver)	eligibility/fl_sr_protective_services.py; wired into is_fl_sr_eligible.py (income) and is_fl_sr_activity_eligible.py (activity); eligibility/fl_sr_protective_services.yaml + activity & integration cases
REQ-021 FT/PT classification	fl_sr_time_category.py from childcare_hours_per_day (full-time = ≥ 6 hrs within a 24-hour period, Fla. Stat. §1002.81(9)/(11); 5/6-hr boundary + 4-day×6-hr case tested)
REQ-022 provider reimbursement rate cap	rates/care_level_age.yaml, rates/reimbursement/{fy2025_26.csv, __init__.py}; fl_sr_provider_type.py, fl_sr_care_level.py, fl_sr_max_daily_rate.py; tested in rates/ (18 cases) + integration cases where the cap binds
REQ-023 benefit max_(min_(expenses, cap) − copay, 0)	fl_sr.py; dedicated fl_sr.yaml + integration cases (cap binding / slack / floored)
Federal agg #1	fl_child_care_subsidies in child_care_subsidy_programs.yaml adds (line 11); integration annual + federal flow-through case
Federal agg #2	FL state_implementations entry + coverage in programs.yaml (lines 498–503)

Not Modeled (by design)

What	Source	Why excluded
Standard Dollar-Based copay scale (enrolled ≤ 2025-06-30)	DEL dollar scale	Closed enrollment cohort; PolicyEngine has no cohort state — only the current SMI-Percentage scale is modeled
Percentage-FPL copay scale (eligible 2025-07-01 to 2025-09-30)	DEL July percentage scale	Superseded by the SMI scale; pre-2025-10 era not modeled
Pre-2025 ≤150% FPL income entry	Fla. Stat. §1002.81(6); 6M-4.200(2)	Only the SMI-scale era (≥ 2025-10-01) is modeled
2025-07-01 "greater of 50% SMI or 150% FPL" entry	Fla. Stat. §1002.81(6) (2025); CS/HB 859	July percentage era not modeled
CCEP (Child Care Executive Partnership) 200% FPL pathway	6M-4.200(2)	Employer-match population we don't track at the moment; SR core only
SR Match (70% SMI entry) / SR Plus (≤100% SMI exiters)	DEL SMI scale footnotes; 6M-9.200	Separate pathways; SR core only
DEL quality differentials (+5% assessment; QPI +4/+7/+10%)	6M-4 quality provisions	Provider-level quality attributes we don't track at the moment
Case-by-case copay waivers (at-risk 6M-4.400(6)(a); coalition "other criteria" §1002.84(9))	6M-4.400(6)(a); §1002.84(9)	Per-family discretionary events we don't track; the income / homeless / disabled-child / Head Start / foster waivers in State Plan §3.3.1 are modeled (fl_sr_copay_waived)
At-risk / diversion eligibility beyond the protective-services flag	Fla. Stat. §1002.81(1)	The protective-services pathway (income and activity waived) is modeled via fl_sr_protective_services (State Plan §2.2.2.f–h); broader at-risk/diversion concepts without that flag are not tracked
Priority categories / TANF priority	Fla. Stat. §1002.87(1)	Waitlist ordering, not an eligibility/benefit gate; no TANF categorical bypass
Annual reevaluation / 10-day reporting / 90-day grace	Fla. Stat. §1002.87(3)	Administrative timing rules outside a snapshot simulation (the grace-period activity exception is reachable via meets_ccdf_activity_test)

Open items for reviewer (from validation)

No open value assumptions remain. One modeling proxy is worth noting (not blocking):

1. Age-exemption proxy for the §1002.81(14)(c) two-parent work exemption. The statute exempts a parent from the work requirement "due to age or disability … as determined and documented by a physician" but specifies no age. Disability uses is_disabled; the age exemption is proxied by is_senior (≥ 65, matching MA CCFA's work-exempt age). A documented exemption outside these proxies remains reachable via meets_ccdf_activity_test. (The earlier 30 hr/wk full-time convention has been removed — FT/PT now follows the statutory 6-hours-within-a-24-hour-period definition, Fla. Stat. §1002.81(9)/(11).)

Files

Parameters (under parameters/gov/states/fl/doe/sr/):

in_effect.yaml
eligibility/child_age_limit.yaml
eligibility/income/entry_smi_rate.yaml
eligibility/income/exit_smi_rate.yaml
eligibility/activity_hours_single.yaml
eligibility/activity_hours_two_parent.yaml
copay/max_share_of_income.yaml
copay/full_time_hours_threshold.yaml
copay/smi_scale/full_time_rate.yaml
copay/smi_scale/part_time_rate.yaml
copay/waiver/income_fpl_limit.yaml        # copay-waiver income line (150% FPG; State Plan s. 3.3.1)
income/sources.yaml
rates/care_level_age.yaml                 # care level (enum index) by child age
rates/reimbursement/fy2025_26.csv         # 2,814 daily rates: 67 counties × FT/PT × 7 care levels × 3 provider types
rates/reimbursement/__init__.py           # pandas loader (get_reimbursement_rates), Texas CCS pattern

Variables (under variables/gov/states/fl/doe/sr/):

fl_child_care_subsidies.py            # SPMUnit, YEAR — aggregator, adds=["fl_sr"]
fl_sr.py                              # SPMUnit, MONTH — benefit = max_(min_(expenses, cap) − copay, 0)
fl_sr_enrolled.py                     # SPMUnit, MONTH — bare input (entry vs exit threshold)
fl_sr_smi.py                          # SPMUnit, MONTH — FFY-pinned SMI
eligibility/is_fl_sr_eligible.py      # SPMUnit, MONTH — top-level (in_effect + child + (income | protective-services) + activity + asset)
eligibility/is_fl_sr_child_eligible.py# Person, MONTH — age + immigration
eligibility/is_fl_sr_age_eligible.py  # Person, MONTH — age < 13
eligibility/is_fl_sr_income_eligible.py # SPMUnit, MONTH — entry 55% / exit 85% SMI
eligibility/is_fl_sr_activity_eligible.py # SPMUnit, MONTH — pre-LSR ≥20/≥40 hr; two-parent age/disability exemption (is_disabled|is_senior); meets_ccdf_activity_test + protective-services waiver
eligibility/fl_sr_protective_services.py # SPMUnit, MONTH — protective-services pathway (waives income + activity)
income/fl_sr_countable_income.py      # SPMUnit, MONTH — gross family income, members 18+ (excludes minors)
copay/fl_sr_copay.py                  # SPMUnit, MONTH — income (floored at 0) × bracket rate; 7% cap; waived per fl_sr_copay_waived
copay/fl_sr_copay_waived.py           # SPMUnit, MONTH — copay waiver (≤150% FPG / homeless / disabled child / Head Start / foster)
copay/fl_sr_time_category.py          # Person, MONTH — FULL_TIME (>= 6 hrs/day, 1002.81(9)) / PART_TIME from childcare_hours_per_day
rates/fl_sr_provider_type.py          # Person, MONTH — input enum (Licensed/Exempt [default], Licensed FCCH, Registered FCCH)
rates/fl_sr_care_level.py             # Person, MONTH — care level enum from age (care_level_age.yaml)
rates/fl_sr_max_daily_rate.py         # Person, MONTH — county × provider type × care level × unit CSV lookup

Tests (under tests/policy/baseline/gov/states/fl/doe/sr/):

fl_sr.yaml                            # benefit (cap binds / cap slack / floored at 0 / copay-waiver flow-through)
fl_sr_smi.yaml
integration.yaml                      # 15 cases end-to-end (cap binding, federal flow-through, out-of-FL, multi-child, SE loss, non-FL-county → $0, copay waived ≤150% FPG, protective-services pathway)
income/fl_sr_countable_income.yaml
copay/fl_sr_copay.yaml
copay/fl_sr_copay_waived.yaml          # 8 cases: income / homeless / disabled child / Head Start / foster + 150% FPG boundary
copay/fl_sr_time_category.yaml
eligibility/is_fl_sr_eligible.yaml
eligibility/is_fl_sr_child_eligible.yaml
eligibility/is_fl_sr_age_eligible.yaml
eligibility/is_fl_sr_income_eligible.yaml
eligibility/is_fl_sr_activity_eligible.yaml
eligibility/fl_sr_protective_services.yaml
rates/fl_sr_care_level.yaml           # age → care level (8 cases, all bands)
rates/fl_sr_max_daily_rate.yaml       # county × provider type × care level × unit lookup (10 cases, incl. non-FL-county → 0, FY2026-27 read)

Modified federal registration files (2):

parameters/gov/hhs/ccdf/child_care_subsidy_programs.yaml   # add fl_child_care_subsidies to adds list (line 11)
programs.yaml                                              # add FL state_implementations entry + CCDF coverage (lines 498–503)

The meets_ccdf_activity_test fallback reuses the existing federal variables/gov/hhs/ccdf/meets_ccdf_activity_test.py input (SPMUnit, YEAR, default false) — no new variable was added for it.

Test plan

• 112 unit/integration tests pass (policyengine-core test policyengine_us/tests/policy/baseline/gov/states/fl/doe -c policyengine_us)
• make format (ruff format + check) clean
• Branch merged with upstream main
• Federal child_care_subsidies flow-through verified in microsim (FL family → $880/mo; non-FL control → $0)
• Reimbursement rates spot-verified against the SPB 2502 PDF (Miami-Dade, Alachua)
• CI passes

[codecov]

Codecov Report

✅ All modified and coverable lines are covered by tests.
✅ Project coverage is 100.00%. Comparing base (7857608) to head (c403f6b).
⚠️ Report is 104 commits behind head on main.

Additional details and impacted files

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[MaxGhenis]

Reviewed: parameter values spot-checked against the cited state sources and match; structure follows conventions (one variable per file, defined_for state scoping, no hardcoded values, correct entities/periods); meaningful YAML integration test coverage; CI green. LGTM.