Zero PE-modeled direct payments (ME affordability payment, MA premium pay) in siitax (#1056, #1084)#1065
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H.P. 1491 (132nd Leg.) Part T creates a one-time $300-per-adult direct payment for TY2025 filers, mailed by the assessor from a Special Revenue Fund in 2026-27. PolicyEngine models it as a refundable credit (me_affordability_payment) so it lands in me_refundable_credits and therefore siitax, but it is not a 1040ME line item and TAXSIM/TaxAct never report it, leaving every 2025 ME record $300-600 more negative than the actual return. Zero it in the dataset like other PE-modeled non-return amounts (SSI, SNAP, AK PFD). Fixes the $600 component of taxsim #1056 (MFJ 23/24, $10.5K wages: siitax -841.62 -> -241.62; TaxAct return shows -562, with the remaining gap tracked in policyengine-us #8927 and #8928). Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>
Chapter 102 of the Acts of 2021 funded $500-per-worker premium pay checks mailed during 2022 to low-income essential workers. PolicyEngine models the program as a 2021 person-level refundable credit, which landed in siitax ($1,000 for two qualifying spouses) and shrank the Chapter 62F rebate base (14.0312% x $753.58 = $105.74 instead of 14.0312% x $1,753.58 = $246.06). Zero it in the dataset like the Maine affordability payment. Fixes the $1,000 component of taxsim #1084 (MFJ 63/61, $44K wages: siitax 647.85 -> 1,507.52, srebate 105.74 -> 246.06). Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>
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Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>
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@PavelMakarchuk this PR now covers both PE-modeled direct payments that leak into siitax — Maine's 2025 affordability payment (#1056) and Massachusetts' 2021/2022 essential-employee premium pay (#1084, where it also understates the 62F rebate base). Same zeroing mechanism as SSI/SNAP/AK PFD. Ready for review. |
This was referenced Jul 14, 2026
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Summary
Two PolicyEngine-modeled direct payments — deliberately booked in PE-US as refundable credits so they surface in tax-unit outputs — were flowing into the emulator's
siitax, even though they are not lines on any state return and TAXSIM/TaxAct never report them. This PR zeroes both in the runner's dataset, alongside SSI/SNAP/AK PFD and the other non-return amounts:me_affordability_payment(ME joint 10Kpwages 23page 24sage #1056) — Maine H.P. 1491 (132nd Leg.), Part T: one-time $300-per-adult payment mailed by the State Tax Assessor from a Special Revenue Fund in 2026–27, keyed to the TY2025 return. On the ME joint 10Kpwages 23page 24sage #1056 record: siitax −841.62 → −241.62 (TaxAct: −562; remainder was Maine EITC omits the §5219-S expansion: childless filers age 18-24 get $0 instead of 50% of a pro forma federal EIC policyengine-us#8927 + Maine STFC 2025 base amount is $220; the 2025 Schedule PTFC/STFC table shows $215 for joint/HoH filers with no dependents policyengine-us#8928, both since merged).ma_covid_19_essential_employee_premium_pay_program(MA joint 63page 62sage 20Kpwages 23Kswages 3Kintrec #1084) — Massachusetts Ch. 102, Acts of 2021: $500-per-worker premium pay checks mailed during 2022 to low-income essential workers. On the MA joint 63page 62sage 20Kpwages 23Kswages 3Kintrec #1084 record (MFJ 63/61, $44K wages) it contributed $1,000 to siitax and understated the Chapter 62F rebate base (62F nets other refundable credits): siitax 647.85 → 1,507.52, srebate 105.74 → 246.06, so siitax + srebate = 1,753.58 = MA tax before credits.Example household (from #1084):
Test plan
pytest tests/test_me_affordability_payment.py tests/test_ma_premium_pay.py— 2 passed (against policyengine-us 1.768.3)ruff formatclean🤖 Generated with Claude Code