Fix CT pension subtraction 2024 phase-out leaking into 2019-2023 (#9008)#9015
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PavelMakarchuk wants to merge 1 commit into
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Fix CT pension subtraction 2024 phase-out leaking into 2019-2023 (#9008)#9015PavelMakarchuk wants to merge 1 commit into
PavelMakarchuk wants to merge 1 commit into
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The TY2024 phase-out brackets in the CT pension/annuity subtraction were defined only from 2024-01-01, so at earlier instants they resolved to their 2024 values, granting a nonzero subtraction above the pre-2024 $100k (joint) / $75k (other) AGI cliff. Added explicit 2019-01-01: 0 amounts to each 2024-only bracket in joint.yaml and non_joint.yaml. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
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Fixes #9008.
Problem
For TY 2019–2023, the CT pension/annuity subtraction (CT-1040 Schedule 1, Line 48b) was a cliff: a fixed fraction of pension/annuity income if federal AGI was below $100,000 (MFJ) / $75,000 (other), and $0 otherwise. The $100k–$150k phase-down was added by PA 23-204 effective TY 2024.
In
joint.yamlandnon_joint.yaml, the TY2024 phase-out brackets were defined only from2024-01-01. At earlier instants those thresholds/amounts resolved back to their 2024 values, so a 2021 joint filer above the cliff incorrectly received a subtraction (e.g. rate 0.70 at $107k, 0.55 at $112.8k).On the originating taxsim record (2021 MFJ, federal AGI $112,804), PolicyEngine returned
ct_pension_annuity_subtraction= $51,449.92 andct_income_tax= $812, versus $0 / $4,671 from both TaxAct and TAXSIM-35.Fix
Added explicit
2019-01-01: 0amounts to each 2024-only bracket in both YAML files, so the subtraction is $0 above the cliff for 2019–2023 while preserving the 2024+ phase-out.Tests
ct_agi$100,559 andct_income_tax$4,671 (matches TaxAct and TAXSIM-35).🤖 Generated with Claude Code