Add 2025 Act 51 thresholds to VT CSRS/military retirement exemption#9021
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Add 2025 Act 51 thresholds to VT CSRS/military retirement exemption#9021PavelMakarchuk wants to merge 1 commit into
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S.51 (2025) Sec. 3 raised the 32 V.S.A. 5830e(b) CSRS thresholds by $5,000 (55k/65k single-type, 70k/80k joint), retroactive to 2025-01-01, in the same act that raised the Social Security thresholds fixed in PR #8853. The CSRS reduction parameters were left at 2022 values, so pure-CSRS/military electors in the new bands were wrongly denied or under-phased. Fixes #9020 Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>
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Fixes #9020. Follow-up to #8853 (which updated only the Social Security thresholds); surfaced by the primary-source audit of recent filings.
Source (verbatim, S.51 as passed, Sec. 3, amending 32 V.S.A. § 5830e(b)):
with the joint thresholds in § 5830e(b)(2) raised on the same pattern (≤
$65,000$70,000 full; phase-out to$75,000$80,000), and: "this act shall take effect retroactively on January 1, 2025 and apply to taxable years beginning on and after January 1, 2025." The 2025 booklet worksheet (p. 16) uses the unified $65,000/$80,000 Line 4 for both elections.Change:
2025-01-01brackets (+$5,000, all filing statuses) incsrs/reduction/{start,end}.yaml, with the S.51 reference added; two integration tests (phased 0.30 ratio → $3,000 at AGI $62,000; full $10,000 at joint AGI $70,000), expected values computed per the booklet's worksheet mechanics (Line 7 ratio, 2-decimal rounding). All 41 VT subtraction tests pass.🤖 Generated with Claude Code