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Vermont child tax credit: the $20-per-$1,000 reduction is applied once to the total credit, but 32 V.S.A. 5830f(b) reduces each child's credit

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Valutazione

Difficoltà
2/5
Tempo stimato
1-3 ore
Idoneità per principianti
78/100
Tipo di issue
Bug
Chiarezza
Specificata chiaramente
Stato di attività
Attiva
Stack tecnologico
python
Ambito
backend, databases

Direzione di ricerca

Leggi policyengine_us/variables/gov/states/vt/tax/income/credits/ctc/vt_ctc.py e i parametri del credito del Vermont per ricostruire come viene applicata la riduzione ai figli idonei. Aggiungi il caso con due figli e un reddito superiore a 125.000 $ a tests/policy/baseline/gov/states/vt/tax/income/credits/vt_ctc.yaml ed esegui quel test; il lavoro è concluso quando il risultato corrisponde alla riduzione graduale per figlio descritta nell’issue.

Scritto dal modello di indicizzazione a partire dal testo della issue.

Descrizione

bug state-income-tax states/vt

Summary

Vermont's refundable child tax credit is $1,000 per qualifying child six or younger (five or younger before tax year 2025). Subsection (b) of 32 V.S.A. § 5830f says:

the amount of the credit per child under this section shall be reduced, but not below zero, by $20.00 for each $1,000.00, or fraction thereof, by which the individual's adjusted gross income exceeds $125,000.00

So each child's $1,000 falls by $20 per $1,000 of AGI above $125,000, and a family with two young children loses $40 per $1,000. Vermont's Joint Fiscal Office describes the credit the same way: it "phases out at a rate of 2% per $1,000 of income above $125,000, reaching zero at incomes of $175,000 and above" (JFO issue brief, January 2024).

vt_ctc (policyengine_us/variables/gov/states/vt/tax/income/credits/ctc/vt_ctc.py, unchanged on main at 19c240d0ff, 2026-10-07) subtracts one reduction from the total:

max_credit = p.amount * count_eligible
excess_agi = max_(agi - p.reduction.start, 0)
increments = np.ceil(excess_agi / p.reduction.increment)
total_reduction = p.reduction.amount * increments
return max_(max_credit - total_reduction, 0)

Families with two or more eligible children above $125,000 of AGI keep too much credit, and their credit ends at a higher income than the statute's $175,000.

Repro (policyengine-us 1.811.2)

from policyengine_us import Simulation
Y = 2025
def vt_ctc(wages, kids):
    P = lambda v: {str(Y): v}
    people = {"head": {"age": P(40), "employment_income": P(wages)}, "spouse": {"age": P(38)}}
    members = ["head", "spouse"]
    for i, a in enumerate(kids):
        people[f"c{i}"] = {"age": P(a)}
        members.append(f"c{i}")
    sit = {"people": people, "tax_units": {"tu": {"members": members}}, "families": {"f": {"members": members}},
           "spm_units": {"s": {"members": members}}, "marital_units": {"m": {"members": ["head", "spouse"]}},
           "households": {"h": {"members": members, "state_code": P("VT")}}}
    return Simulation(situation=sit).calculate("vt_ctc", Y)[0]

vt_ctc(130_000, (3, 2))     # 1900.0; statute: 2 x (1,000 - 5 x 20) = 1,800
vt_ctc(130_000, (5, 3, 1))  # 2900.0; statute: 3 x 900 = 2,700
vt_ctc(180_000, (3, 2))     # 900.0; statute: 2 x max(1,000 - 55 x 20, 0) = 0

Expected vs actual

Expected: count_eligible * max_(p.amount - total_reduction, 0). Actual: max_(count_eligible * p.amount - total_reduction, 0). The YAML tests in tests/policy/baseline/gov/states/vt/tax/income/credits/vt_ctc.yaml should add a two-child case above $125,000.

Impact on the PRD comparison

None of the prd-comparison dashboard's CPS tax units (2024-2026, aligned view) has two or more eligible Vermont children above $125,000 of AGI, so the bug moves no unit there; it matters for such families in household calculations. The comparison records the mechanism as cause state_credits.vt_ctc_reduction_once (a PolicyEngine bug), computed as PE's formula minus the statute on PE's AGI and roster.

🤖 Generated with Claude Code

Lingua principale
Python
Stelle
166
Fork
214
Merge medio
2g 12h
PR unite (30g)
261

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