def METHOD_NAME(parameters, period, bypass=False):
    class dc_kccatc(Variable):
        value_type = float
        entity = TaxUnit
        label = "DC keep child care affordable tax credit"
        unit = USD
        definition_period = YEAR
        reference = (
            "https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/52926_D-40_12.21.21_Final_Rev011122.pdf#page=67"
            "https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2022_D-40_Booklet_Final_blk_01_23_23_Ordc.pdf#page=59"
        )
        defined_for = StateCode.DC
        def formula(tax_unit, period, parameters):
            reform_parameters = parameters(period).gov.contrib.dc_kccatc
            if reform_parameters.active:
                # Eligible expenses
                expenses = tax_unit("tax_unit_childcare_expenses", period)
                cdcc = parameters(period).gov.irs.credits.cdcc
                # Cap at number of children based on federal CDCC limit.
                count_eligible = min_(
                    cdcc.eligibility.max,
                    tax_unit("count_cdcc_eligible", period),
                )
                # Maximum covered expenses
                max_expenses_per_child = reform_parameters.expenses.max
                max_expenses = max_expenses_per_child * count_eligible
                eligible_capped_expenses = min_(expenses, max_expenses)
                # Percent covered
                amount_covered = (
                    eligible_capped_expenses * reform_parameters.expenses.rate
                )
                # Phase-out
                agi = tax_unit("adjusted_gross_income", period)
                filing_status = tax_unit("filing_status", period)
                threshold = reform_parameters.phase_out.threshold[
                    filing_status
                ]
                income_over_threshold = max_(agi - threshold, 0)
                phase_out_rate = reform_parameters.phase_out.rate
                phase_out_amount = income_over_threshold * phase_out_rate
                return max_(0, amount_covered - phase_out_amount)
            else:
                p = parameters(period).gov.states.dc.tax.income.credits
                # determine tax unit's income eligibility status
                taxinc = tax_unit("dc_taxable_income_joint", period)
                filing_status = tax_unit("filing_status", period)
                income_eligible = (
                    taxinc <= p.kccatc.income_limit[filing_status]
                )
                # determine count of KCCATC age eligible children
                person = tax_unit.members
                is_dependent = person("is_tax_unit_dependent", period)
                age = person("age", period)
                kccatc_age_eligible = is_dependent & (age <= p.kccatc.max_age)
                kccatc_eligible_count = tax_unit.sum(kccatc_age_eligible)
                # determine count of federal CDCC age eligible children
                cdcc = parameters(period).gov.irs.credits.cdcc.eligibility
                cdcc_age_eligible = is_dependent & (age < cdcc.child_age)
                cdcc_eligible_count = tax_unit.sum(cdcc_age_eligible)
                # calculate KCCATC amount
                max_kccatc = kccatc_eligible_count * p.kccatc.max_amount
                total_care_expenses = tax_unit(
                    "tax_unit_childcare_expenses", period
                )
                ratio = np.zeros_like(cdcc_eligible_count)
                mask = cdcc_eligible_count > 0
                ratio[mask] = (
                    kccatc_eligible_count[mask] / cdcc_eligible_count[mask]
                )
                kccatc_care_expenses = total_care_expenses * ratio
                kccatc = min_(kccatc_care_expenses, max_kccatc)
                # return calculated kccatc amount if income eligible
                return income_eligible * kccatc
    class reform(Reform):
        def apply(self):
            self.update_variable(dc_kccatc)
    if bypass or parameters(period).gov.contrib.dc_kccatc.active:
        return reform
    else:
        return None