Fix CT pension subtraction: 2024 phase-out brackets leaked into 2019-2023#9013
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Fix CT pension subtraction: 2024 phase-out brackets leaked into 2019-2023#9013PavelMakarchuk wants to merge 2 commits into
PavelMakarchuk wants to merge 2 commits into
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…2023 The TY2024 phase-down brackets (PA 23-204) were defined only from 2024-01-01, resolving at earlier instants to their 2024 values. For 2019-2023 the subtraction was a hard cliff at $100,000 MFJ / $75,000 other; PE granted partial subtractions above it. Adds explicit 2019-01-01: 0 amounts and a taxsim #1077 integration test verified against TaxAct and the TAXSIM-35 binary. Fixes #9008 Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>
Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>
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Fixes #9008. Originating issue: PolicyEngine/policyengine-taxsim#1077.
For TY 2019–2023 the CT pension/annuity subtraction (CT-1040 Schedule 1, Line 48b) was a cliff: the rate applied only if federal AGI < $100,000 (MFJ) / $75,000 (other), $0 otherwise. The $100k–$150k phase-down was added by PA 23-204 effective TY2024, but its brackets were entered only from
2024-01-01and resolve backward to their 2024 values — so PE granted e.g. a 55% subtraction at $112.8k AGI in 2021.Fix: explicit
2019-01-01: 0amounts on each 2024-only bracket injoint.yamlandnon_joint.yaml(values unchanged from 2024 on).Test: integration test from the taxsim #1077 record (2021 MFJ, AGI $112,804) — TaxAct and the TAXSIM-35 binary agree: subtraction $0,
ct_agi$100,559,ct_income_tax$4,671 (PE previously $812.13). All existing CT pension subtraction tests (2024+ phase-out) still pass.🤖 Generated with Claude Code