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Re-key the AR 2023 bracket-adjustment column against the DFA card#9027

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fix/ar-2023-reduction-transcription-9026
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Re-key the AR 2023 bracket-adjustment column against the DFA card#9027
PavelMakarchuk wants to merge 1 commit into
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fix/ar-2023-reduction-transcription-9026

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Fixes #9026. Not a backward-leak — a transcription defect found while auditing the leak candidates (#9024).

Card (TaxBrackets_2023.pdf, verbatim): rows step the reduction down $10 per $100 from "$89,601 $89,700 4.70% $583.70" to "$94,101 $94,200 4.70% $163.70", then "$94,201 $100,000 4.70% $153.70"; note: "The income ranges indicated with an asterisk (*) extend an extra $100 intentionally" (*$90,001–$90,200, *$90,901–$91,100, *$93,601–$93,800); PE omitted "$89,901 $90,000 4.70% $553.70" and duplicated thresholds 91,701/91,801, which SingleAmountTaxScale sums (787.40/767.40 → ~$390 understatement).

Verification:

  • Post-fix, all 44 card rows match by midpoint probe (previously 40/44 mismatched by $10–$390).
  • 2021/2022/2024/2025/2026 columns proven bit-identical to main (2,500-point probe per year, sum|diff| = 0) — all 45 brackets carry explicit 2024+ values, so no inheritance.

Tests: three card-anchored cases — the formerly missing row (89,950 → 3,673.95), an asterisked range (90,100 → 3,691.00), and the formerly duplicated zone (91,750 → 3,918.55). 40/40 AR income tests pass.

🤖 Generated with Claude Code

The 2023 column omitted the $89,901-$90,000 -> $553.70 row (shifting
every later amount by $10 through $94,200), did not encode the card's
three intentionally $200-wide asterisked ranges, and duplicated the
91,701/91,801 thresholds (SingleAmountTaxScale sums duplicates ->
787.40/767.40 reductions, ~$390 tax understatement). Re-keyed all 45
2023 entries; 44/44 card rows now match by midpoint probe, and the
2021/2022/2024/2025/2026 columns are verified bit-identical to main.

Fixes #9026

Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>
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