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RuntimeWarning: invalid value encountered in divide — QBI / labor-supply variables (84 occurrences in policyengine.py test suite) #8216

Description

@vahid-ahmadi

Running pytest tests --no-cov on PolicyEngine/policyengine.py@joss-paper produces 429 passes and 84 RuntimeWarning: invalid value encountered in divide warnings. All originate from policyengine_us, concentrated in QBI (qualified business income) and labor-supply variables.

These are not test failures, but they create significant noise in the test output and likely indicate division-by-zero in formulas that should be guarded with np.where / np.divide(where=...).

Related but more specific than:

Reproduction:

git clone https://github.com/PolicyEngine/policyengine.py
cd policyengine.py && git checkout joss-paper
pip install -e .
pytest tests --no-cov -W error::RuntimeWarning  # to surface them

Reported in the discussion on PolicyEngine/policyengine.py#264.

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