hua7450 · Oct 23, 2026 · Oct 23, 2026
diff --git a/changelog.d/mn-liheap-wave1d.added.md b/changelog.d/mn-liheap-wave1d.added.md
@@ -0,0 +1 @@
+Add Minnesota Energy Assistance Program Primary Heat benefit.
diff --git a/policyengine_us/parameters/gov/states/mn/commerce/eap/eligibility/fpg_year_lag.yaml b/policyengine_us/parameters/gov/states/mn/commerce/eap/eligibility/fpg_year_lag.yaml
@@ -0,0 +1,20 @@
+description: Minnesota uses the poverty guidelines from this many years before the model year for the federal income floor under the Energy Assistance Program.
+# HHS makes each January's guidelines mandatory for LIHEAP from the next
+# October 1. The FFY2026 table prints 110% of the 2025 guidelines for sizes 19
+# and 20 ($10,509 and $11,013 a month), and the FFY2027 table prints 110% of
+# the 2026 guidelines ($10,835 and $11,355).
+values:
+  2025-10-01: 1
+metadata:
+  unit: year
+  period: year
+  label: Minnesota EAP poverty guideline year lag
+  reference:
+    - title: "Minnesota EAP Policy Manual FFY26, Chapter 3, 2026 Maximum EAP Income Guidelines #page 88-89"
+      href: https://mn.gov/commerce-stat/pdfs/ffy26-eap-policy-manual.pdf#page=88
+    - title: Minnesota EAP Policy Manual FFY27, Chapter 3, 2027 Maximum EAP Income Guidelines
+      href: https://mn.gov/commerce-stat/pdfs/ffy27-eap-policy-manual.pdf#page=90
+    - title: LIHEAP IM 2025-02, Attachment 2, poverty guidelines for mandatory use in FY26
+      href: https://acf.gov/sites/default/files/documents/ocs/COMM_LIHEAP_IM2025-02_FPGSte-Table_Att2.pdf#page=1
+    - title: LIHEAP IM 2026-01, poverty guidelines for optional use in FY26 and mandatory use in FY27
+      href: https://acf.gov/ocs/policy-guidance/liheap-im2026-01-federal-poverty-guidelines-fpg-and-state-median-income-smi
diff --git a/policyengine_us/parameters/gov/states/mn/commerce/eap/eligibility/smi_rate.yaml b/policyengine_us/parameters/gov/states/mn/commerce/eap/eligibility/smi_rate.yaml
@@ -0,0 +1,16 @@
+description: Minnesota limits Energy Assistance Program income to this share of state median income.
+# The published tables apply this rate for household sizes 1 to 18. Larger
+# households use 110% of the poverty guideline (gov.hhs.liheap.fpg_floor).
+values:
+  2025-10-01: 0.5
+metadata:
+  unit: /1
+  period: year
+  label: Minnesota EAP state median income rate
+  reference:
+    - title: "Minnesota EAP Policy Manual FFY26, Chapter 3, 2026 Maximum EAP Income Guidelines #page 88-89"
+      href: https://mn.gov/commerce-stat/pdfs/ffy26-eap-policy-manual.pdf#page=88
+    - title: Minnesota EAP Policy Manual FFY27, Chapter 3, 2027 Maximum EAP Income Guidelines
+      href: https://mn.gov/commerce-stat/pdfs/ffy27-eap-policy-manual.pdf#page=90
+    - title: Minnesota FY2026 LIHEAP State Plan, section 2.1
+      href: https://liheapch.acf.gov/docs/2026/state-plans/MN_Plan_2026.pdf#page=8
diff --git a/policyengine_us/parameters/gov/states/mn/commerce/eap/income/gift_minimum.yaml b/policyengine_us/parameters/gov/states/mn/commerce/eap/income/gift_minimum.yaml
@@ -0,0 +1,12 @@
+description: Minnesota counts cash gifts when their monthly total reaches this amount under the Energy Assistance Program.
+values:
+  2025-10-01: 100
+metadata:
+  unit: currency-USD
+  period: month
+  label: Minnesota EAP cash gift minimum
+  reference:
+    - title: Minnesota EAP Policy Manual FFY26, Chapter 3, Gifts (cash)
+      href: https://mn.gov/commerce-stat/pdfs/ffy26-eap-policy-manual.pdf#page=92
+    - title: Minnesota EAP Policy Manual FFY27, Chapter 3, Gifts (cash)
+      href: https://mn.gov/commerce-stat/pdfs/ffy27-eap-policy-manual.pdf#page=94
diff --git a/policyengine_us/parameters/gov/states/mn/commerce/eap/income/investment_minimum.yaml b/policyengine_us/parameters/gov/states/mn/commerce/eap/income/investment_minimum.yaml
@@ -0,0 +1,12 @@
+description: Minnesota counts dividend, interest and royalty income when its monthly amount reaches this level under the Energy Assistance Program.
+values:
+  2025-10-01: 50
+metadata:
+  unit: currency-USD
+  period: month
+  label: Minnesota EAP dividend and interest income minimum
+  reference:
+    - title: Minnesota EAP Policy Manual FFY26, Chapter 3, Dividends, Interest and Royalties
+      href: https://mn.gov/commerce-stat/pdfs/ffy26-eap-policy-manual.pdf#page=90
+    - title: Minnesota EAP Policy Manual FFY27, Chapter 3, Dividends, Interest and Royalties
+      href: https://mn.gov/commerce-stat/pdfs/ffy27-eap-policy-manual.pdf#page=92
diff --git a/...engine_us/parameters/gov/states/mn/commerce/eap/income/qualified_eligibility_sources.yaml b/...engine_us/parameters/gov/states/mn/commerce/eap/income/qualified_eligibility_sources.yaml
@@ -0,0 +1,18 @@
+description: Minnesota places households whose only income comes from these sources at the lowest income level under the Energy Assistance Program.
+values:
+  2025-10-01:
+    # MFIP is part of tanf. The Diversionary Work Program has no input. The
+    # lowest income level is read as an income percentile of zero for the pay
+    # share; the income limit still applies.
+    - tanf
+    - general_assistance
+    - ssi
+metadata:
+  unit: list
+  period: year
+  label: Minnesota EAP qualified eligibility income sources
+  reference:
+    - title: Minnesota EAP Policy Manual FFY26, Chapter 3, Qualified Eligibility
+      href: https://mn.gov/commerce-stat/pdfs/ffy26-eap-policy-manual.pdf#page=102
+    - title: Minnesota EAP Policy Manual FFY27, Chapter 3, Qualified Eligibility
+      href: https://mn.gov/commerce-stat/pdfs/ffy27-eap-policy-manual.pdf#page=103
diff --git a/policyengine_us/parameters/gov/states/mn/commerce/eap/income/retirement_age.yaml b/policyengine_us/parameters/gov/states/mn/commerce/eap/income/retirement_age.yaml
@@ -0,0 +1,12 @@
+description: Minnesota counts retirement account withdrawals from this age under the Energy Assistance Program.
+values:
+  2025-10-01: 59.5
+metadata:
+  unit: year
+  period: year
+  label: Minnesota EAP retirement withdrawal age
+  reference:
+    - title: "Minnesota EAP Policy Manual FFY26, Chapter 3, Retirement Income and Pension Documentation #page 96,111"
+      href: https://mn.gov/commerce-stat/pdfs/ffy26-eap-policy-manual.pdf#page=96
+    - title: "Minnesota EAP Policy Manual FFY27, Chapter 3, Retirement Income and Pension Documentation #page 98,113"
+      href: https://mn.gov/commerce-stat/pdfs/ffy27-eap-policy-manual.pdf#page=98
diff --git a/policyengine_us/parameters/gov/states/mn/commerce/eap/income/sources/earned.yaml b/policyengine_us/parameters/gov/states/mn/commerce/eap/income/sources/earned.yaml
@@ -0,0 +1,23 @@
+description: Minnesota counts these sources as earned income under the Energy Assistance Program.
+values:
+  2025-10-01:
+    - employment_income
+    # Business, rental, partnership and S corporation, and farm income count as
+    # self-employment (Form 1040 Schedule 1 lines 3, 5 and 6). Each source is
+    # floored at zero per person, so a loss in one source does not offset
+    # another. The 50% gross-receipts method has no input.
+    - self_employment_income
+    - sstb_self_employment_income
+    - partnership_s_corp_income
+    - farm_operations_income
+    - farm_rent_income
+    - rental_income
+metadata:
+  unit: list
+  period: year
+  label: Minnesota EAP earned income sources
+  reference:
+    - title: "Minnesota EAP Policy Manual FFY26, Chapter 3, Income Inclusions and Exclusions and Self-Employment Income #page 89,91,96,107-108"
+      href: https://mn.gov/commerce-stat/pdfs/ffy26-eap-policy-manual.pdf#page=89
+    - title: "Minnesota EAP Policy Manual FFY27, Chapter 3, Income Inclusions and Exclusions and Self-Employment Income #page 91-92,98,109-110"
+      href: https://mn.gov/commerce-stat/pdfs/ffy27-eap-policy-manual.pdf#page=91
diff --git a/policyengine_us/parameters/gov/states/mn/commerce/eap/income/sources/investment.yaml b/policyengine_us/parameters/gov/states/mn/commerce/eap/income/sources/investment.yaml
@@ -0,0 +1,15 @@
+description: Minnesota counts these sources as dividend and interest income under the Energy Assistance Program.
+values:
+  2025-10-01:
+    - interest_income
+    # Only ordinary dividends (Form 1040 line 3b) count.
+    - ordinary_dividend_income
+metadata:
+  unit: list
+  period: year
+  label: Minnesota EAP dividend and interest income sources
+  reference:
+    - title: Minnesota EAP Policy Manual FFY26, Chapter 3, Dividends, Interest and Royalties
+      href: https://mn.gov/commerce-stat/pdfs/ffy26-eap-policy-manual.pdf#page=90
+    - title: Minnesota EAP Policy Manual FFY27, Chapter 3, Dividends, Interest and Royalties
+      href: https://mn.gov/commerce-stat/pdfs/ffy27-eap-policy-manual.pdf#page=92
diff --git a/policyengine_us/parameters/gov/states/mn/commerce/eap/income/sources/unearned.yaml b/policyengine_us/parameters/gov/states/mn/commerce/eap/income/sources/unearned.yaml
@@ -0,0 +1,30 @@
+description: Minnesota counts these sources as unearned income under the Energy Assistance Program.
+values:
+  2025-10-01:
+    # The formula counts Social Security and pensions net of the Medicare Part B
+    # premium, unemployment compensation with the student exclusion, retirement
+    # account distributions from age 59 1/2, and MFIP and other TANF cash
+    # through the SPM unit tanf variable.
+    - ssi
+    - general_assistance
+    - military_retirement_income
+    - railroad_benefits
+    - veterans_benefits
+    - workers_compensation
+    - disability_benefits
+    # Minnesota Paid Leave, wage replacement cash paid from 2026-01-01.
+    - pfml_benefits
+    - alimony_income
+    - strike_benefits
+    # Trust disbursements.
+    - estate_income
+    - survivor_benefits
+metadata:
+  unit: list
+  period: year
+  label: Minnesota EAP unearned income sources
+  reference:
+    - title: "Minnesota EAP Policy Manual FFY26, Chapter 3, Income Definition and Determination and Income Inclusions and Exclusions #page 88-89,91,96-99"
+      href: https://mn.gov/commerce-stat/pdfs/ffy26-eap-policy-manual.pdf#page=88
+    - title: "Minnesota EAP Policy Manual FFY27, Policy Manual Changes and Chapter 3, Income Inclusions and Exclusions and Minnesota Paid Leave #page 11-12,91-92,96,98,100,116"
+      href: https://mn.gov/commerce-stat/pdfs/ffy27-eap-policy-manual.pdf#page=11
diff --git a/policyengine_us/parameters/gov/states/mn/commerce/eap/income/student_age_limit.yaml b/policyengine_us/parameters/gov/states/mn/commerce/eap/income/student_age_limit.yaml
@@ -0,0 +1,12 @@
+description: Minnesota excludes the earnings and unemployment insurance of kindergarten through grade 12 students up to this age under the Energy Assistance Program.
+values:
+  2025-10-01: 19
+metadata:
+  unit: year
+  period: year
+  label: Minnesota EAP student income exclusion age limit
+  reference:
+    - title: "Minnesota EAP Policy Manual FFY26, Chapter 3, Income Inclusions and Exclusions #page 91,99"
+      href: https://mn.gov/commerce-stat/pdfs/ffy26-eap-policy-manual.pdf#page=91
+    - title: "Minnesota EAP Policy Manual FFY27, Chapter 3, Income Inclusions and Exclusions #page 93,100"
+      href: https://mn.gov/commerce-stat/pdfs/ffy27-eap-policy-manual.pdf#page=93
diff --git a/...engine_us/parameters/gov/states/mn/commerce/eap/payment/backup_cost/district_heating.yaml b/...engine_us/parameters/gov/states/mn/commerce/eap/payment/backup_cost/district_heating.yaml
@@ -0,0 +1,41 @@
+description: Minnesota uses this average annual energy cost for district heating by housing type under the Energy Assistance Program.
+# No heating_type value selects this row.
+APARTMENT:
+  2025-10-01: 2_072
+  2026-10-01: 2_241
+DUPLEX:
+  2025-10-01: 2_361
+  2026-10-01: 2_554
+TRIPLEX:
+  2025-10-01: 2_228
+  2026-10-01: 2_409
+FOURPLEX:
+  2025-10-01: 2_205
+  2026-10-01: 2_385
+TOWNHOUSE:
+  2025-10-01: 2_228
+  2026-10-01: 2_409
+HOUSE:
+  2025-10-01: 2_450
+  2026-10-01: 2_650
+MOBILE_HOME:
+  2025-10-01: 2_450
+  2026-10-01: 2_650
+OTHER:
+  2025-10-01: 2_228
+  2026-10-01: 2_409
+metadata:
+  unit: currency-USD
+  period: year
+  breakdown:
+    - mn_eap_housing_type
+  label: Minnesota EAP district heating backup matrix energy cost
+  reference:
+    - title: Minnesota EAP Policy Manual FFY26 Appendix 4A Primary Heat Benefit Calculator, Backup Matrix Values!A42:C49
+      href: https://liheapch.acf.gov/docs/2026/benefits-matricies/MN_BenefitMatrix_2026.xlsx
+    - title: Minnesota EAP Policy Manual FFY27 Appendix 4A Primary Heat Benefit Calculator, Backup Matrix Values!A42:C49
+      href: https://mn.gov/commerce-stat/xls/phb-calculator.xlsx
+    - title: "Minnesota EAP Policy Manual FFY26, Chapter 4, Backup Matrix and Knowing Which Method to Use #page 125-126"
+      href: https://mn.gov/commerce-stat/pdfs/ffy26-eap-policy-manual.pdf#page=125
+    - title: "Minnesota EAP Policy Manual FFY27, Chapter 4, Backup Matrix and Knowing Which Method to Use #page 127-128"
+      href: https://mn.gov/commerce-stat/pdfs/ffy27-eap-policy-manual.pdf#page=127
diff --git a/policyengine_us/parameters/gov/states/mn/commerce/eap/payment/backup_cost/electricity.yaml b/policyengine_us/parameters/gov/states/mn/commerce/eap/payment/backup_cost/electricity.yaml
@@ -0,0 +1,40 @@
+description: Minnesota uses this average annual energy cost for electric heat by housing type under the Energy Assistance Program.
+APARTMENT:
+  2025-10-01: 873
+  2026-10-01: 891
+DUPLEX:
+  2025-10-01: 1_747
+  2026-10-01: 1_782
+TRIPLEX:
+  2025-10-01: 1_373
+  2026-10-01: 1_400
+FOURPLEX:
+  2025-10-01: 1_223
+  2026-10-01: 1_248
+TOWNHOUSE:
+  2025-10-01: 1_547
+  2026-10-01: 1_579
+HOUSE:
+  2025-10-01: 2_496
+  2026-10-01: 2_546
+MOBILE_HOME:
+  2025-10-01: 2_496
+  2026-10-01: 2_546
+OTHER:
+  2025-10-01: 1_697
+  2026-10-01: 1_731
+metadata:
+  unit: currency-USD
+  period: year
+  breakdown:
+    - mn_eap_housing_type
+  label: Minnesota EAP electricity backup matrix energy cost
+  reference:
+    - title: Minnesota EAP Policy Manual FFY26 Appendix 4A Primary Heat Benefit Calculator, Backup Matrix Values!A34:C41
+      href: https://liheapch.acf.gov/docs/2026/benefits-matricies/MN_BenefitMatrix_2026.xlsx
+    - title: Minnesota EAP Policy Manual FFY27 Appendix 4A Primary Heat Benefit Calculator, Backup Matrix Values!A34:C41
+      href: https://mn.gov/commerce-stat/xls/phb-calculator.xlsx
+    - title: "Minnesota EAP Policy Manual FFY26, Chapter 4, Backup Matrix and Knowing Which Method to Use #page 125-126"
+      href: https://mn.gov/commerce-stat/pdfs/ffy26-eap-policy-manual.pdf#page=125
+    - title: "Minnesota EAP Policy Manual FFY27, Chapter 4, Backup Matrix and Knowing Which Method to Use #page 127-128"
+      href: https://mn.gov/commerce-stat/pdfs/ffy27-eap-policy-manual.pdf#page=127
diff --git a/...yengine_us/parameters/gov/states/mn/commerce/eap/payment/backup_cost/metered_propane.yaml b/...yengine_us/parameters/gov/states/mn/commerce/eap/payment/backup_cost/metered_propane.yaml
@@ -0,0 +1,41 @@
+description: Minnesota uses this average annual energy cost for metered propane heat by housing type under the Energy Assistance Program.
+# No heating_type value selects this row; propane heat uses propane.yaml.
+APARTMENT:
+  2025-10-01: 2_272
+  2026-10-01: 2_306
+DUPLEX:
+  2025-10-01: 2_502
+  2026-10-01: 2_540
+TRIPLEX:
+  2025-10-01: 2_272
+  2026-10-01: 2_306
+FOURPLEX:
+  2025-10-01: 2_140
+  2026-10-01: 2_172
+TOWNHOUSE:
+  2025-10-01: 2_041
+  2026-10-01: 2_072
+HOUSE:
+  2025-10-01: 3_293
+  2026-10-01: 3_342
+MOBILE_HOME:
+  2025-10-01: 3_293
+  2026-10-01: 3_342
+OTHER:
+  2025-10-01: 2_469
+  2026-10-01: 2_506
+metadata:
+  unit: currency-USD
+  period: year
+  breakdown:
+    - mn_eap_housing_type
+  label: Minnesota EAP metered propane backup matrix energy cost
+  reference:
+    - title: Minnesota EAP Policy Manual FFY26 Appendix 4A Primary Heat Benefit Calculator, Backup Matrix Values!A50:C57
+      href: https://liheapch.acf.gov/docs/2026/benefits-matricies/MN_BenefitMatrix_2026.xlsx
+    - title: Minnesota EAP Policy Manual FFY27 Appendix 4A Primary Heat Benefit Calculator, Backup Matrix Values!A50:C57
+      href: https://mn.gov/commerce-stat/xls/phb-calculator.xlsx
+    - title: "Minnesota EAP Policy Manual FFY26, Chapter 4, Backup Matrix and Knowing Which Method to Use #page 125-126"
+      href: https://mn.gov/commerce-stat/pdfs/ffy26-eap-policy-manual.pdf#page=125
+    - title: "Minnesota EAP Policy Manual FFY27, Chapter 4, Backup Matrix and Knowing Which Method to Use #page 127-128"
+      href: https://mn.gov/commerce-stat/pdfs/ffy27-eap-policy-manual.pdf#page=127
diff --git a/policyengine_us/parameters/gov/states/mn/commerce/eap/payment/backup_cost/natural_gas.yaml b/policyengine_us/parameters/gov/states/mn/commerce/eap/payment/backup_cost/natural_gas.yaml
@@ -0,0 +1,40 @@
+description: Minnesota uses this average annual energy cost for natural gas heat by housing type under the Energy Assistance Program.
+APARTMENT:
+  2025-10-01: 1_458
+  2026-10-01: 1_554
+DUPLEX:
+  2025-10-01: 2_423
+  2026-10-01: 2_581
+TRIPLEX:
+  2025-10-01: 2_225
+  2026-10-01: 2_370
+FOURPLEX:
+  2025-10-01: 1_854
+  2026-10-01: 1_975
+TOWNHOUSE:
+  2025-10-01: 1_780
+  2026-10-01: 1_896
+HOUSE:
+  2025-10-01: 2_472
+  2026-10-01: 2_634
+MOBILE_HOME:
+  2025-10-01: 2_472
+  2026-10-01: 2_634
+OTHER:
+  2025-10-01: 1_805
+  2026-10-01: 1_923
+metadata:
+  unit: currency-USD
+  period: year
+  breakdown:
+    - mn_eap_housing_type
+  label: Minnesota EAP natural gas backup matrix energy cost
+  reference:
+    - title: Minnesota EAP Policy Manual FFY26 Appendix 4A Primary Heat Benefit Calculator, Backup Matrix Values!A26:C33
+      href: https://liheapch.acf.gov/docs/2026/benefits-matricies/MN_BenefitMatrix_2026.xlsx
+    - title: Minnesota EAP Policy Manual FFY27 Appendix 4A Primary Heat Benefit Calculator, Backup Matrix Values!A26:C33
+      href: https://mn.gov/commerce-stat/xls/phb-calculator.xlsx
+    - title: "Minnesota EAP Policy Manual FFY26, Chapter 4, Backup Matrix and Knowing Which Method to Use #page 125-126"
+      href: https://mn.gov/commerce-stat/pdfs/ffy26-eap-policy-manual.pdf#page=125
+    - title: "Minnesota EAP Policy Manual FFY27, Chapter 4, Backup Matrix and Knowing Which Method to Use #page 127-128"
+      href: https://mn.gov/commerce-stat/pdfs/ffy27-eap-policy-manual.pdf#page=127
diff --git a/policyengine_us/parameters/gov/states/mn/commerce/eap/payment/backup_cost/oil.yaml b/policyengine_us/parameters/gov/states/mn/commerce/eap/payment/backup_cost/oil.yaml
@@ -0,0 +1,41 @@
+description: Minnesota uses this average annual energy cost for oil heat by housing type under the Energy Assistance Program.
+# Applies to the FUEL_OIL and KEROSENE heating types.
+APARTMENT:
+  2025-10-01: 2_631
+  2026-10-01: 2_690
+DUPLEX:
+  2025-10-01: 2_566
+  2026-10-01: 2_623
+TRIPLEX:
+  2025-10-01: 2_533
+  2026-10-01: 2_590
+FOURPLEX:
+  2025-10-01: 2_436
+  2026-10-01: 2_491
+TOWNHOUSE:
+  2025-10-01: 2_631
+  2026-10-01: 2_690
+HOUSE:
+  2025-10-01: 3_248
+  2026-10-01: 3_321
+MOBILE_HOME:
+  2025-10-01: 3_248
+  2026-10-01: 3_321
+OTHER:
+  2025-10-01: 2_631
+  2026-10-01: 2_690
+metadata:
+  unit: currency-USD
+  period: year
+  breakdown:
+    - mn_eap_housing_type
+  label: Minnesota EAP oil backup matrix energy cost
+  reference:
+    - title: Minnesota EAP Policy Manual FFY26 Appendix 4A Primary Heat Benefit Calculator, Backup Matrix Values!A2:C9
+      href: https://liheapch.acf.gov/docs/2026/benefits-matricies/MN_BenefitMatrix_2026.xlsx
+    - title: Minnesota EAP Policy Manual FFY27 Appendix 4A Primary Heat Benefit Calculator, Backup Matrix Values!A2:C9
+      href: https://mn.gov/commerce-stat/xls/phb-calculator.xlsx
+    - title: "Minnesota EAP Policy Manual FFY26, Chapter 4, Backup Matrix and Knowing Which Method to Use #page 125-126"
+      href: https://mn.gov/commerce-stat/pdfs/ffy26-eap-policy-manual.pdf#page=125
+    - title: "Minnesota EAP Policy Manual FFY27, Chapter 4, Backup Matrix and Knowing Which Method to Use #page 127-128"
+      href: https://mn.gov/commerce-stat/pdfs/ffy27-eap-policy-manual.pdf#page=127
Original file line number	Diff line number	Diff line change
		@@ -0,0 +1 @@
		Add Minnesota Energy Assistance Program Primary Heat benefit.