diff --git a/changelog.d/fix-wi-retirement-exclusion-household-accounting.fixed.md b/changelog.d/fix-wi-retirement-exclusion-household-accounting.fixed.md
new file mode 100644
index 00000000000..65b2ac46d2a
--- /dev/null
+++ b/changelog.d/fix-wi-retirement-exclusion-household-accounting.fixed.md
@@ -0,0 +1 @@
+Make household net income and state income tax use each state's own final income tax: drop the Wisconsin and New Jersey overrides in `state_income_tax`, add the Vermont child care contribution, Colorado alternative minimum tax and contributed Michigan surtax to state tax before refundable credits, and apply Mississippi's nonrefundable credits there.
diff --git a/policyengine_us/parameters/gov/states/household/state_income_tax_before_refundable_credits.yaml b/policyengine_us/parameters/gov/states/household/state_income_tax_before_refundable_credits.yaml
index c3877dbb5d1..9c16160e1a5 100644
--- a/policyengine_us/parameters/gov/states/household/state_income_tax_before_refundable_credits.yaml
+++ b/policyengine_us/parameters/gov/states/household/state_income_tax_before_refundable_credits.yaml
@@ -6,6 +6,7 @@ values:
     - az_income_tax_before_refundable_credits
     - ca_income_tax_before_refundable_credits
     - co_income_tax_before_refundable_credits
+    - co_amt  # DR 0104 line 14 alternative minimum tax, added before refundable credits
     - ct_income_tax_before_refundable_credits
     - dc_income_tax_before_refundable_credits
     - de_income_tax_before_refundable_credits
@@ -23,9 +24,10 @@ values:
     - ma_income_tax_before_refundable_credits
     - md_income_tax_before_refundable_credits
     - mi_income_tax_before_refundable_credits
+    - mi_surtax  # contributed surtax, zero unless gov.contrib.states.mi.surtax.in_effect
     - mn_income_tax_before_refundable_credits
     - mo_income_tax_before_refundable_credits
-    - ms_income_tax_before_credits_unit
+    - ms_income_tax_before_refundable_credits
     - mt_income_tax_before_refundable_credits_unit
     - nc_income_tax
     - nd_income_tax_before_refundable_credits
@@ -44,6 +46,7 @@ values:
     - ut_income_tax_before_refundable_credits
     - va_income_tax_before_refundable_credits
     - vt_income_tax_before_refundable_credits
+    - vt_child_care_contributions  # Form IN-111 line 21 child care contribution, added before refundable credits
     - wi_income_tax_before_refundable_credits
     - wv_income_tax_before_refundable_credits
 
diff --git a/policyengine_us/reforms/states/mi/surtax.py b/policyengine_us/reforms/states/mi/surtax.py
index a450f704f9b..c60e5f323af 100644
--- a/policyengine_us/reforms/states/mi/surtax.py
+++ b/policyengine_us/reforms/states/mi/surtax.py
@@ -43,6 +43,8 @@ def apply(self):
 
 def create_mi_surtax_reform(parameters, period, bypass: bool = False):
     # Always return the reform - the in_effect check happens in the formula
+    # Keep this unconditional: the baseline state_income_tax_before_refundable_credits
+    # list adds mi_surtax, so the variable must exist in every system.
     return create_mi_surtax()
 
 
diff --git a/policyengine_us/tests/core/test_state_income_tax_accounting_invariants.py b/policyengine_us/tests/core/test_state_income_tax_accounting_invariants.py
new file mode 100644
index 00000000000..10abc0b5d0e
--- /dev/null
+++ b/policyengine_us/tests/core/test_state_income_tax_accounting_invariants.py
@@ -0,0 +1,510 @@
+"""State income tax accounting invariants, for every state.
+
+Household net income does not read each state's own final income tax. It
+subtracts ``household_state_tax_before_refundable_credits`` and adds
+``household_refundable_state_tax_credits``, which sum every state's tax before
+refundable credits and every state's refundable credits from two cross-state
+lists. A state whose final tax applies a rule that those two components do not
+carry is then right in its own ``xx_income_tax`` and wrong in household net
+income. Five cases shipped: the Wisconsin retirement income exclusion
+election, the Vermont child care contribution, the Colorado alternative
+minimum tax, Mississippi's nonrefundable credits, and the contributed Michigan
+surtax.
+
+Three properties:
+
+1. Structure, with no simulation. Where a state's ``xx_income_tax`` is a sum,
+   it adds exactly that state's members of the before-refundable list and
+   subtracts exactly its members of the refundable list.
+2. ``state_income_tax`` equals the state's own ``xx_income_tax`` wherever the
+   model defines one, and is zero in the states with no modelled income tax.
+3. A household's state tax before refundable credits, less its refundable
+   state credits, equals the ``state_income_tax`` of all its tax units plus
+   their ``state_use_tax``. Use tax is the one intended difference: the
+   household pays it to the state, but it is not an income tax
+   (``state_income_tax_excludes_use_tax.yaml``).
+
+Properties 1 and 2 find a new state's gap. Property 3 holds by construction
+while ``state_income_tax`` is the plain sum of the two lists; it fails if an
+override inside ``state_income_tax``, like the Wisconsin and New Jersey ones
+this test replaced, comes back.
+
+Properties 2 and 3 must hold for every tax unit and household, so the tests
+draw a seeded population in each of the 50 states and DC and run it as one
+vectorized simulation. Where a state's ``xx_income_tax`` is a sum, property 1
+already implies property 2, so the states that compute it with a formula get
+more: a seeded 2023 population, for Montana's separate filing on one form, and
+Hypothesis draws in 2023 and 2025. YAML cases cannot express these
+properties: each compares two computed totals on every row instead of one
+total with a stated amount.
+"""
+
+import numpy as np
+import pytest
+from hypothesis import HealthCheck, Phase, given, settings
+from hypothesis import strategies as st
+
+from policyengine_us import Simulation
+from policyengine_us.system import system
+
+YEAR = 2025
+SEED = 20261009
+N_RANDOM_PER_STATE = 6
+TOLERANCE = 0.05  # dollars; float32 sums of five- and six-figure amounts
+
+STATES = (
+    "AL AK AZ AR CA CO CT DE DC FL GA HI ID IL IN IA KS KY LA ME MD MA MI MN MS "
+    "MO MT NE NV NH NJ NM NY NC ND OH OK OR PA RI SC SD TN TX UT VT VA WA WV WI WY"
+).split()
+
+# The model has no income tax for these states. The set is asserted against
+# the variable registry, so a state cannot drop out of the properties unnoticed.
+STATES_WITHOUT_INCOME_TAX = {"AK", "FL", "NV", "SD", "TN", "TX", "WY"}
+
+# These states compute ``xx_income_tax`` with a formula, so property 1 cannot
+# read its parts. Property 2 covers them.
+STATES_WITH_FORMULA_INCOME_TAX = {
+    # Lower of the joint return and separate returns on one form, each after
+    # refundable credits.
+    "MT",
+    # No refundable credits in baseline, so the before-refundable list holds
+    # nc_income_tax itself. The contributed EITC and child care credit reforms
+    # net their refundable credits inside nc_income_tax, which keeps NC out of
+    # the refundable list.
+    "NC",
+    # No tax at or below the filing threshold. The zero-out is in both
+    # nj_income_tax_before_refundable_credits and nj_income_tax; the second
+    # copy keeps tests that set the first as an input right.
+    "NJ",
+    # Tax before refundable credits less refundable credits, both following
+    # the retirement income exclusion election.
+    "WI",
+}
+
+
+def _list_members(parameter):
+    return set(parameter(f"{YEAR}-01-01"))
+
+
+def _state_members(members, state):
+    return {member for member in members if member.startswith(f"{state.lower()}_")}
+
+
+@pytest.fixture(scope="module")
+def before_refundable_list():
+    return _list_members(
+        system.parameters.gov.states.household.state_income_tax_before_refundable_credits
+    )
+
+
+@pytest.fixture(scope="module")
+def refundable_list():
+    return _list_members(
+        system.parameters.gov.states.household.state_refundable_credits
+    )
+
+
+def test_states_without_an_income_tax_variable_are_the_expected_ones():
+    without = {
+        state
+        for state in STATES
+        if f"{state.lower()}_income_tax" not in system.variables
+    }
+    assert without == STATES_WITHOUT_INCOME_TAX
+
+
+def test_states_with_a_formula_income_tax_are_the_expected_ones():
+    with_formula = {
+        state
+        for state in STATES
+        if state not in STATES_WITHOUT_INCOME_TAX
+        and system.variables[f"{state.lower()}_income_tax"].adds is None
+    }
+    assert with_formula == STATES_WITH_FORMULA_INCOME_TAX
+
+
+def test_list_members_are_defined_variables(before_refundable_list, refundable_list):
+    undefined = (before_refundable_list | refundable_list) - set(system.variables)
+    assert not undefined
+
+
+def test_household_refundable_list_matches_the_state_refundable_list(refundable_list):
+    household_list = _list_members(
+        system.parameters.gov.household.household_refundable_state_credits
+    )
+    assert household_list == refundable_list
+
+
+@pytest.mark.parametrize(
+    "state",
+    sorted(set(STATES) - STATES_WITHOUT_INCOME_TAX - STATES_WITH_FORMULA_INCOME_TAX),
+)
+def test_state_income_tax_parts_are_the_states_list_members(
+    state, before_refundable_list, refundable_list
+):
+    own = system.variables[f"{state.lower()}_income_tax"]
+    assert set(own.adds) == _state_members(before_refundable_list, state)
+    assert set(own.subtracts or []) == _state_members(refundable_list, state)
+
+
+# Each archetype is a list of tax units in one household. All inputs are leaf
+# facts. A child is an age, or a dict of person inputs.
+ARCHETYPES = [
+    # Single worker.
+    [{"adults": [{"age": 30, "employment_income": 30_000}]}],
+    # Low-income single parent who rents: refundable state credits.
+    [
+        {
+            "adults": [{"age": 32, "employment_income": 18_000, "rent": 9_000}],
+            "children": [3, 7],
+        }
+    ],
+    # Single parent who pays for child care: nonrefundable state credits.
+    [
+        {
+            "adults": [{"age": 30, "employment_income": 30_000}],
+            "children": [3, 5],
+            "spm_unit": {"spm_unit_pre_subsidy_childcare_expenses": 6_000},
+        }
+    ],
+    # Married couple with two children.
+    [
+        {
+            "adults": [
+                {"age": 40, "employment_income": 60_000},
+                {"age": 38, "employment_income": 40_000},
+            ],
+            "children": [5, 9],
+        }
+    ],
+    # Single retiree with a pension and Social Security.
+    [
+        {
+            "adults": [
+                {
+                    "age": 70,
+                    "taxable_private_pension_income": 40_000,
+                    "social_security_retirement": 24_000,
+                }
+            ]
+        }
+    ],
+    # Retired couple with pensions, Social Security and investment income.
+    [
+        {
+            "adults": [
+                {
+                    "age": 68,
+                    "taxable_private_pension_income": 30_000,
+                    "social_security_retirement": 20_000,
+                    "long_term_capital_gains": 10_000,
+                    "taxable_interest_income": 3_000,
+                },
+                {
+                    "age": 72,
+                    "taxable_private_pension_income": 30_000,
+                    "social_security_retirement": 20_000,
+                },
+            ]
+        }
+    ],
+    # High earner with capital gains and dividends.
+    [
+        {
+            "adults": [
+                {
+                    "age": 50,
+                    "employment_income": 400_000,
+                    "long_term_capital_gains": 100_000,
+                    "qualified_dividend_income": 20_000,
+                }
+            ]
+        }
+    ],
+    # Self-employed parent who rents.
+    [
+        {
+            "adults": [{"age": 45, "self_employment_income": 50_000, "rent": 12_000}],
+            "children": [10],
+        }
+    ],
+    # Very low earner, below state filing thresholds.
+    [{"adults": [{"age": 25, "employment_income": 5_000}]}],
+    # Elderly renter living on Social Security.
+    [{"adults": [{"age": 75, "social_security_retirement": 12_000, "rent": 7_000}]}],
+    # Low-income retiree who rents: property tax and homestead credits.
+    [
+        {
+            "adults": [
+                {"age": 67, "taxable_private_pension_income": 16_313, "rent": 12_000}
+            ]
+        }
+    ],
+    # Two tax units in one household: parents and an adult child who works.
+    [
+        {
+            "adults": [
+                {"age": 58, "employment_income": 70_000},
+                {"age": 57, "taxable_private_pension_income": 25_000},
+            ]
+        },
+        {"adults": [{"age": 24, "employment_income": 28_000}]},
+    ],
+]
+
+
+def _random_tax_unit(rng):
+    adults = []
+    for _ in range(int(rng.integers(1, 3))):
+        age = int(rng.integers(19, 90))
+        adults.append(
+            {
+                "age": age,
+                "employment_income": float(
+                    round(rng.choice([0, 0, rng.uniform(0, 150_000)]))
+                ),
+                "self_employment_income": float(
+                    round(rng.choice([0, 0, 0, rng.uniform(-20_000, 80_000)]))
+                ),
+                "taxable_private_pension_income": float(
+                    round(rng.choice([0, rng.uniform(0, 90_000)]) if age >= 55 else 0)
+                ),
+                "social_security_retirement": float(
+                    round(
+                        rng.choice([0, rng.uniform(5_000, 40_000)]) if age >= 62 else 0
+                    )
+                ),
+                "long_term_capital_gains": float(
+                    round(rng.choice([0, 0, rng.uniform(-5_000, 60_000)]))
+                ),
+                "taxable_interest_income": float(
+                    round(rng.choice([0, rng.uniform(0, 8_000)]))
+                ),
+                "rent": float(round(rng.choice([0, rng.uniform(3_000, 24_000)]))),
+                "real_estate_taxes": float(
+                    round(rng.choice([0, 0, rng.uniform(500, 9_000)]))
+                ),
+            }
+        )
+    children = [
+        int(rng.integers(0, 17)) for _ in range(int(rng.choice([0, 0, 1, 2, 3])))
+    ]
+    return {"adults": adults, "children": children}
+
+
+def _situation(households, year):
+    """Build a situation from (state, tax units) pairs, one per household."""
+    people, tax_units, spm_units, household_entities = {}, {}, {}, {}
+
+    def at_year(inputs):
+        return {variable: {year: value} for variable, value in inputs.items()}
+
+    for household_index, (state, household_tax_units) in enumerate(households):
+        household_members = []
+        spm_unit_inputs = {}
+        for unit_index, unit in enumerate(household_tax_units):
+            key = f"{household_index}_{unit_index}"
+            members = []
+            for adult_index, adult in enumerate(unit["adults"]):
+                name = f"adult_{adult_index}_{key}"
+                members.append(name)
+                people[name] = at_year(adult)
+            for child_index, child in enumerate(unit.get("children", [])):
+                name = f"child_{child_index}_{key}"
+                members.append(name)
+                people[name] = at_year(
+                    child if isinstance(child, dict) else {"age": child}
+                )
+            tax_units[f"tax_unit_{key}"] = {"members": members}
+            spm_unit_inputs.update(unit.get("spm_unit", {}))
+            household_members += members
+        spm_units[f"spm_unit_{household_index}"] = {
+            "members": household_members,
+            **at_year(spm_unit_inputs),
+        }
+        household_entities[f"household_{household_index}"] = {
+            "members": household_members,
+            "state_code": {year: state},
+        }
+    return {
+        "people": people,
+        "tax_units": tax_units,
+        "spm_units": spm_units,
+        "households": household_entities,
+    }
+
+
+def _seeded_households():
+    rng = np.random.default_rng(SEED)
+    households = []
+    for state in STATES:
+        households += [(state, archetype) for archetype in ARCHETYPES]
+        households += [
+            (state, [_random_tax_unit(rng)]) for _ in range(N_RANDOM_PER_STATE)
+        ]
+    return households
+
+
+def _tax_unit_state(simulation, year):
+    tax_unit = simulation.populations["tax_unit"]
+    return np.asarray(tax_unit.household("state_code", year).decode_to_str())
+
+
+def _tax_unit(simulation, variable, year=YEAR):
+    return np.asarray(simulation.calculate(variable, year), dtype=float)
+
+
+def _household(simulation, variable, year=YEAR):
+    return np.asarray(
+        simulation.calculate(variable, year, map_to="household"), dtype=float
+    )
+
+
+def _check_state_income_tax_equals_own_income_tax(simulation, state, year=YEAR):
+    in_state = _tax_unit_state(simulation, year) == state
+    state_income_tax = _tax_unit(simulation, "state_income_tax", year)[in_state]
+    if state in STATES_WITHOUT_INCOME_TAX:
+        np.testing.assert_array_equal(state_income_tax, 0)
+        return
+    own_income_tax = _tax_unit(simulation, f"{state.lower()}_income_tax", year)
+    np.testing.assert_allclose(
+        state_income_tax, own_income_tax[in_state], atol=TOLERANCE, rtol=0
+    )
+
+
+def _check_household_totals(simulation, year=YEAR):
+    before_refundable = _household(
+        simulation, "household_state_tax_before_refundable_credits", year
+    )
+    refundable = _household(simulation, "household_refundable_state_tax_credits", year)
+    state_income_tax = _household(simulation, "state_income_tax", year)
+    use_tax = _household(simulation, "state_use_tax", year)
+    np.testing.assert_allclose(
+        before_refundable - refundable,
+        state_income_tax + use_tax,
+        atol=TOLERANCE,
+        rtol=0,
+    )
+
+
+@pytest.fixture(scope="module")
+def simulation():
+    return Simulation(situation=_situation(_seeded_households(), YEAR))
+
+
+@pytest.fixture(scope="module")
+def tax_unit_state(simulation):
+    return _tax_unit_state(simulation, YEAR)
+
+
+def test_population_exercises_the_properties(simulation, tax_unit_state):
+    state_income_tax = _tax_unit(simulation, "state_income_tax")
+    for state in STATES:
+        assert (tax_unit_state == state).sum() >= len(ARCHETYPES) + N_RANDOM_PER_STATE
+    # Net refunds from refundable credits, in many states.
+    assert len(set(tax_unit_state[state_income_tax < 0])) >= 10
+    # Use tax, the labelled exception in property 3.
+    assert (_household(simulation, "state_use_tax") > 0).sum() >= 10
+    # Households with more than one tax unit.
+    households = simulation.populations["household"].count
+    assert simulation.populations["tax_unit"].count > households
+    # Rules that were once missing from household net income. Leaf inputs
+    # cannot produce a Colorado alternative minimum tax or the contributed
+    # Michigan surtax; property 1 covers those.
+    elected = np.asarray(
+        simulation.calculate("wi_retirement_income_exclusion_elected", YEAR)
+    )
+    assert elected.sum() >= 2
+    assert (_tax_unit(simulation, "vt_child_care_contributions") > 0).sum() >= 2
+    assert (_tax_unit(simulation, "ms_non_refundable_credits") > 0).sum() >= 1
+
+
+@pytest.mark.parametrize("state", STATES)
+def test_state_income_tax_equals_the_states_own_income_tax(simulation, state):
+    _check_state_income_tax_equals_own_income_tax(simulation, state)
+
+
+def test_household_state_tax_totals_equal_state_income_tax_plus_use_tax(simulation):
+    _check_household_totals(simulation)
+
+
+# Whole-dollar amounts keep float32 sums exact. The fixed values sit on and
+# beside Wisconsin's $24,000 exclusion cap and New Jersey's filing thresholds.
+amounts = st.one_of(
+    st.just(0.0),
+    st.sampled_from([9_999.0, 10_000.0, 10_001.0, 20_000.0, 24_000.0, 24_001.0]),
+    st.integers(1, 150_000).map(float),
+)
+
+
+@st.composite
+def formula_state_households(draw):
+    adults = []
+    for _ in range(draw(st.integers(1, 2))):
+        age = draw(st.one_of(st.sampled_from([64, 65, 66, 67]), st.integers(19, 90)))
+        adults.append(
+            {
+                "age": age,
+                "employment_income": draw(amounts),
+                "self_employment_income": draw(
+                    st.one_of(st.just(0.0), st.integers(-30_000, 80_000).map(float))
+                ),
+                "taxable_private_pension_income": draw(amounts) if age >= 55 else 0.0,
+                "social_security_retirement": (
+                    draw(st.integers(0, 40_000).map(float)) if age >= 62 else 0.0
+                ),
+                "long_term_capital_gains": draw(
+                    st.one_of(st.just(0.0), st.integers(-8_000, 80_000).map(float))
+                ),
+                "rent": draw(
+                    st.one_of(st.just(0.0), st.integers(1, 24_000).map(float))
+                ),
+            }
+        )
+    children = draw(st.lists(st.integers(0, 16), max_size=3))
+    unit = {"adults": adults, "children": children}
+    if children:
+        unit["spm_unit"] = {
+            "spm_unit_pre_subsidy_childcare_expenses": draw(
+                st.one_of(st.just(0.0), st.integers(1, 12_000).map(float))
+            )
+        }
+    state = draw(st.sampled_from(sorted(STATES_WITH_FORMULA_INCOME_TAX)))
+    return state, [unit]
+
+
+def test_formula_states_keep_the_properties_in_2023():
+    # Montana lets spouses file separately on one form through 2023.
+    households = [
+        (state, units)
+        for state, units in _seeded_households()
+        if state in STATES_WITH_FORMULA_INCOME_TAX
+    ]
+    simulation = Simulation(situation=_situation(households, 2023))
+    separately = np.asarray(simulation.calculate("mt_files_separately", 2023))
+    assert separately.sum() >= 1
+    for state in sorted(STATES_WITH_FORMULA_INCOME_TAX):
+        _check_state_income_tax_equals_own_income_tax(simulation, state, 2023)
+    _check_household_totals(simulation, 2023)
+
+
+@settings(
+    max_examples=4,
+    deadline=None,
+    derandomize=True,
+    # Each example builds a full simulation, so shrinking a failure could run
+    # for hours in CI. A failing example is reported unshrunk.
+    phases=[Phase.explicit, Phase.generate],
+    suppress_health_check=[HealthCheck.too_slow, HealthCheck.data_too_large],
+)
+@given(
+    st.lists(formula_state_households(), min_size=10, max_size=40),
+    # Montana let spouses file separately on one form through 2023, and the
+    # Wisconsin retirement income exclusion starts in 2025.
+    st.sampled_from([2023, 2025]),
+)
+def test_formula_states_keep_the_properties(households, year):
+    simulation = Simulation(situation=_situation(households, year))
+    for state in sorted(STATES_WITH_FORMULA_INCOME_TAX):
+        _check_state_income_tax_equals_own_income_tax(simulation, state, year)
+    _check_household_totals(simulation, year)
diff --git a/policyengine_us/tests/policy/baseline/gov/states/ms/tax/income/ms_income_tax.yaml b/policyengine_us/tests/policy/baseline/gov/states/ms/tax/income/ms_income_tax.yaml
index 40e7b93ff58..20e9ea37f6f 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/ms/tax/income/ms_income_tax.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/ms/tax/income/ms_income_tax.yaml
@@ -48,3 +48,23 @@
     ms_income_tax_before_credits_unit: 500
   output:
     ms_income_tax: 200
+
+- name: Refundable credits reduce Mississippi income tax
+  period: 2025
+  input:
+    state_code: MS
+    ms_income_tax_before_credits_unit: 500
+    ms_non_refundable_credits: 300
+    ms_refundable_credits: 50
+  output:
+    ms_income_tax: 150
+
+- name: Refundable credits can make Mississippi income tax negative
+  period: 2025
+  input:
+    state_code: MS
+    ms_income_tax_before_credits_unit: 200
+    ms_non_refundable_credits: 300
+    ms_refundable_credits: 50
+  output:
+    ms_income_tax: -50
diff --git a/policyengine_us/tests/policy/baseline/gov/states/ms/tax/income/ms_income_tax_before_refundable_credits.yaml b/policyengine_us/tests/policy/baseline/gov/states/ms/tax/income/ms_income_tax_before_refundable_credits.yaml
new file mode 100644
index 00000000000..7d038a74991
--- /dev/null
+++ b/policyengine_us/tests/policy/baseline/gov/states/ms/tax/income/ms_income_tax_before_refundable_credits.yaml
@@ -0,0 +1,17 @@
+- name: Nonrefundable credits reduce Mississippi income tax
+  period: 2025
+  input:
+    state_code: MS
+    ms_income_tax_before_credits_unit: 500
+    ms_non_refundable_credits: 300
+  output:
+    ms_income_tax_before_refundable_credits: 200
+
+- name: Nonrefundable credits cannot reduce Mississippi income tax below zero
+  period: 2025
+  input:
+    state_code: MS
+    ms_income_tax_before_credits_unit: 200
+    ms_non_refundable_credits: 300
+  output:
+    ms_income_tax_before_refundable_credits: 0
diff --git a/policyengine_us/tests/policy/baseline/gov/states/tax/income/state_income_tax.yaml b/policyengine_us/tests/policy/baseline/gov/states/tax/income/state_income_tax.yaml
index 97eecf3e204..eb23bcccb64 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/tax/income/state_income_tax.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/tax/income/state_income_tax.yaml
@@ -35,3 +35,69 @@
   output:
     nj_income_tax: 0
     state_income_tax: 0
+
+- name: Vermont state income tax includes the child care contribution on self-employment income.
+  # 2024 Form IN-111: line 20 (income tax after credits) + line 21 (child
+  # care contribution) + line 22 (use tax) = line 23 (total Vermont taxes);
+  # refundable credits follow on line 26c.
+  # Child Care Contribution Worksheet: Schedule SE line 6 x 0.5 x 0.0011.
+  # https://tax.vermont.gov/sites/tax/files/documents/Income%20Booklet-2024.pdf#page=12
+  # Schedule SE line 6 = 100,000 x 0.9235 = 92,350; contribution =
+  # 92,350 x 0.5 x 0.0011 = 50.79; total = 1,000 + 50.79 - 200 = 850.79.
+  period: 2024
+  absolute_error_margin: 0.01
+  input:
+    state_code: VT
+    self_employment_income: 100_000
+    vt_income_tax_before_refundable_credits: 1_000
+    vt_refundable_credits: 200
+  output:
+    vt_child_care_contributions: 50.79
+    vt_income_tax: 850.79
+    state_income_tax: 850.79
+
+- name: Mississippi state income tax subtracts nonrefundable credits.
+  # 2025 Mississippi resident instructions: head of family exemption $8,000,
+  # $1,500 per dependent, standard deduction $3,400; tax is 4.4% of taxable
+  # income over $10,000 (line 17). Credits on lines 18 and 19 reduce it.
+  # https://www.dor.ms.gov/sites/default/files/tax-forms/individual/80100251%202.pdf#page=8
+  # Taxable income = 30,000 - 3,400 - 8,000 - 3,000 = 15,600;
+  # tax = 0.044 x 5,600 = 246.40; less a credit of 159 = 87.40.
+  period: 2025
+  absolute_error_margin: 0.01
+  input:
+    people:
+      parent:
+        age: 30
+        employment_income: 30_000
+      child1:
+        age: 3
+      child2:
+        age: 5
+    tax_units:
+      tax_unit:
+        members: [parent, child1, child2]
+        ms_cdcc: 159
+    households:
+      household:
+        members: [parent, child1, child2]
+        state_code: MS
+  output:
+    ms_income_tax_before_credits_unit: 246.40
+    ms_income_tax_before_refundable_credits: 87.40
+    ms_income_tax: 87.40
+    state_income_tax: 87.40
+
+- name: Colorado state income tax includes the alternative minimum tax.
+  # 2025 Form DR 0104: line 13 (tax) + line 14 (alternative minimum tax) +
+  # line 15 = line 16, before the refundable credits on line 31.
+  # https://tax.colorado.gov/sites/tax/files/documents/Book104_2025.pdf#page=11
+  period: 2025
+  input:
+    state_code: CO
+    co_income_tax_before_refundable_credits: 4_000
+    co_amt: 500
+    co_refundable_credits: 100
+  output:
+    co_income_tax: 4_400
+    state_income_tax: 4_400
diff --git a/policyengine_us/tests/policy/baseline/household/income/household/household_net_income.yaml b/policyengine_us/tests/policy/baseline/household/income/household/household_net_income.yaml
index 8ca8a254933..7017abac77c 100644
--- a/policyengine_us/tests/policy/baseline/household/income/household/household_net_income.yaml
+++ b/policyengine_us/tests/policy/baseline/household/income/household/household_net_income.yaml
@@ -131,3 +131,32 @@
     household_health_costs: 0
   output:
     household_net_income: 29_000
+
+- name: Household net income of a Wisconsin retiree reflects the retirement income exclusion.
+  # 2025 Wisconsin Form 1 instructions, Standard Deduction Table (page 35)
+  # and Tax Table (page 38), with exemptions of $700 + $250:
+  #   with credits, line 7 = $41,250; standard deduction $10,956; taxable
+  #   income $29,344; tax $1,159.
+  #   with the Schedule SB Line 16 exclusion of $24,000, line 7 = $17,250;
+  #   standard deduction $13,560; taxable income $2,740; tax $96.
+  # https://www.revenue.wi.gov/TaxForms2025/2025-Form1-inst.pdf#page=35
+  # Federal income tax is set to zero to isolate the state tax:
+  # $41,250 - $96 = $41,154.
+  absolute_error_margin: 1
+  period: 2025
+  input:
+    people:
+      person1:
+        age: 68
+        taxable_private_pension_income: 41_250
+    tax_units:
+      tax_unit:
+        members: [person1]
+        income_tax_before_refundable_credits: 0
+        income_tax_refundable_credits: 0
+    households:
+      household:
+        members: [person1]
+        state_code: WI
+  output:
+    household_net_income: 41_154
diff --git a/policyengine_us/tests/policy/baseline/household/income/household/household_refundable_state_tax_credits.yaml b/policyengine_us/tests/policy/baseline/household/income/household/household_refundable_state_tax_credits.yaml
new file mode 100644
index 00000000000..e1f251326e3
--- /dev/null
+++ b/policyengine_us/tests/policy/baseline/household/income/household/household_refundable_state_tax_credits.yaml
@@ -0,0 +1,74 @@
+- name: Wisconsin retiree keeps the homestead credit when it beats the retirement income exclusion
+  # 2025 Form 1 instructions (https://www.revenue.wi.gov/TaxForms2025/2025-Form1-inst.pdf):
+  #   line 7 = $16,313; standard deduction $13,560 (page 35); exemptions
+  #   $950; taxable income $1,803; tax $65 (page 38). The renter's school
+  #   property tax credit (line 16a) exceeds $65, so net tax is $0.
+  # 2025 Schedule H instructions (https://www.revenue.wi.gov/TaxForms2025/2025-ScheduleH-inst.pdf):
+  #   household income $16,313 -> Table A (page 25) gives $722; rent
+  #   constituting property taxes is capped at $1,460; $1,460 - $722 = $738
+  #   -> Table B (page 26) gives a credit of $588.
+  # Claiming the Schedule SB Line 16 subtraction for 2025 would bar the
+  # homestead credit (Schedule H instructions, page 4, Step 2 question h)
+  # and leave a tax of $0, so the filer keeps the credits: $0 - $588 = -$588.
+  absolute_error_margin: 1
+  period: 2025
+  input:
+    people:
+      person1:
+        age: 68
+        taxable_private_pension_income: 16_313
+        rent: 12_000
+    tax_units:
+      tax_unit:
+        members: [person1]
+    households:
+      household:
+        members: [person1]
+        state_code: WI
+  output:
+    wi_homestead_credit: 588
+    wi_retirement_income_exclusion_elected: false
+    wi_income_tax: -588
+    state_income_tax: -588
+    household_state_tax_before_refundable_credits: 0
+    household_refundable_state_tax_credits: 588
+
+- name: Wisconsin filer who elects the retirement income exclusion for 2025 has no refundable state credits
+  # 2025 Schedule SB instructions, page 7, Line 16: no credit on Form 1 lines
+  # 13-20 and 30-35. Tax with credits = max(0, 5,000 - 500) - (200 + 300) =
+  # 4,000, above the exclusion tax of 3,000.
+  period: 2025
+  input:
+    state_code: WI
+    wi_income_tax_before_credits: 5_000
+    wi_non_refundable_credits: 500
+    wi_earned_income_credit: 200
+    wi_homestead_credit: 300
+    wi_retirement_income_exclusion_amount: 24_000
+    wi_retirement_income_exclusion_tax: 3_000
+    state_use_tax: 0
+  output:
+    wi_retirement_income_exclusion_elected: true
+    household_state_tax_before_refundable_credits: 3_000
+    household_refundable_state_tax_credits: 0
+
+- name: Wisconsin filer who elects the retirement income exclusion for 2026 keeps the homestead credit
+  # 2025 Wisconsin Act 174, section 7, bars only credits under section 71.07;
+  # the homestead credit is under section 71.54 and the earned income credit
+  # is under 71.07. Tax with credits = max(0, 5,000 - 500) - (200 + 300) =
+  # 4,000; tax with the exclusion = 3,000 - 300 = 2,700.
+  # https://docs.legis.wisconsin.gov/2025/related/acts/174.pdf#page=2
+  period: 2026
+  input:
+    state_code: WI
+    wi_income_tax_before_credits: 5_000
+    wi_non_refundable_credits: 500
+    wi_earned_income_credit: 200
+    wi_homestead_credit: 300
+    wi_retirement_income_exclusion_amount: 24_000
+    wi_retirement_income_exclusion_tax: 3_000
+    state_use_tax: 0
+  output:
+    wi_retirement_income_exclusion_elected: true
+    household_state_tax_before_refundable_credits: 3_000
+    household_refundable_state_tax_credits: 300
diff --git a/policyengine_us/tests/policy/baseline/household/income/household/household_state_tax_before_refundable_credits.yaml b/policyengine_us/tests/policy/baseline/household/income/household/household_state_tax_before_refundable_credits.yaml
new file mode 100644
index 00000000000..03a80e94c46
--- /dev/null
+++ b/policyengine_us/tests/policy/baseline/household/income/household/household_state_tax_before_refundable_credits.yaml
@@ -0,0 +1,243 @@
+# Wisconsin retirees who claim the Schedule SB Line 16 retirement income
+# subtraction owe the tax on the reduced income. For 2025 they may not claim
+# any credit on Form 1 lines 13-20 and 30-35. The household totals must
+# carry the tax and credits of the return the filer elects.
+#
+# Expected values come from the 2025 Wisconsin Form 1 instructions:
+# https://www.revenue.wi.gov/TaxForms2025/2025-Form1-inst.pdf
+#   Standard Deduction Table, pages 35-37 (keyed to line 7, Wisconsin income).
+#   Tax Table, pages 38-43 (keyed to line 11, taxable income).
+#   Line 10 exemptions, page 15: $700 per filer plus $250 if 65 or older.
+# and the 2025 Schedule SB instructions, Line 16 (up to $24,000 per filer
+# aged 67 or older, $48,000 on a joint return when both are):
+# https://www.revenue.wi.gov/TaxForms2025/2025-ScheduleSB-Inst.pdf#page=7
+#
+# Social Security is not taxed by Wisconsin, and 30% of a net long-term
+# capital gain is excluded, so line 7 below is pension + 70% of the gain.
+
+- name: Wisconsin retiree, $20,250 pension, claims the exclusion and owes no tax
+  # With credits: line 7 = $20,250 + $3,500 = $23,750; standard deduction
+  #   $13,056; taxable income $23,750 - $13,056 - $950 = $9,744; tax $341.
+  # With the exclusion: line 16 = $20,250; line 7 = $3,500; tax $0.
+  absolute_error_margin: 1
+  period: 2025
+  input:
+    people:
+      person1:
+        age: 68
+        taxable_private_pension_income: 20_250
+        social_security_retirement: 24_000
+        long_term_capital_gains: 5_000
+    tax_units:
+      tax_unit:
+        members: [person1]
+    households:
+      household:
+        members: [person1]
+        state_code: WI
+  output:
+    wi_income_tax_before_credits: 341
+    wi_retirement_income_exclusion_elected: true
+    wi_income_tax: 0
+    state_income_tax: 0
+    household_state_tax_before_refundable_credits: 0
+    household_refundable_state_tax_credits: 0
+
+- name: Wisconsin retiree, $40,250 pension, claims the exclusion and owes $184
+  # With credits: line 7 = $43,750; standard deduction $10,656; taxable
+  #   income $43,750 - $10,656 - $950 = $32,144; tax $1,282.
+  # With the exclusion: line 16 = $24,000; line 7 = $19,750; standard
+  #   deduction $13,536; taxable income $5,264; tax $184.
+  absolute_error_margin: 1
+  period: 2025
+  input:
+    people:
+      person1:
+        age: 68
+        taxable_private_pension_income: 40_250
+        social_security_retirement: 24_000
+        long_term_capital_gains: 5_000
+    tax_units:
+      tax_unit:
+        members: [person1]
+    households:
+      household:
+        members: [person1]
+        state_code: WI
+  output:
+    wi_income_tax_before_credits: 1_282
+    wi_retirement_income_exclusion_elected: true
+    wi_income_tax: 184
+    state_income_tax: 184
+    household_state_tax_before_refundable_credits: 184
+    household_refundable_state_tax_credits: 0
+
+- name: Wisconsin retiree, $59,250 pension, claims the exclusion and owes $1,036
+  # With credits: line 7 = $62,750; standard deduction $8,376; taxable
+  #   income $62,750 - $8,376 - $950 = $53,424; tax $2,246.
+  # With the exclusion: line 16 = $24,000; line 7 = $38,750; standard
+  #   deduction $11,256; taxable income $26,544; tax $1,036.
+  absolute_error_margin: 1
+  period: 2025
+  input:
+    people:
+      person1:
+        age: 68
+        taxable_private_pension_income: 59_250
+        social_security_retirement: 24_000
+        long_term_capital_gains: 5_000
+    tax_units:
+      tax_unit:
+        members: [person1]
+    households:
+      household:
+        members: [person1]
+        state_code: WI
+  output:
+    wi_retirement_income_exclusion_elected: true
+    wi_income_tax: 1_036
+    state_income_tax: 1_036
+    household_state_tax_before_refundable_credits: 1_036
+    household_refundable_state_tax_credits: 0
+
+- name: Wisconsin couple both aged 68 claim the $48,000 exclusion and owe no tax
+  # With credits: line 7 = $70,250; standard deduction $16,795; exemptions
+  #   $1,900; taxable income $51,555; tax $2,092.
+  # With the exclusion: line 16 = $48,000; line 7 = $22,250; standard
+  #   deduction $25,110; taxable income $0; tax $0.
+  absolute_error_margin: 1
+  period: 2025
+  input:
+    people:
+      person1:
+        age: 68
+        taxable_private_pension_income: 40_250
+      person2:
+        age: 68
+        taxable_private_pension_income: 30_000
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code: WI
+  output:
+    wi_income_tax_before_credits: 2_092
+    wi_retirement_income_exclusion_elected: true
+    wi_income_tax: 0
+    state_income_tax: 0
+    household_state_tax_before_refundable_credits: 0
+    household_refundable_state_tax_credits: 0
+
+- name: Wisconsin retiree who rents claims the exclusion and forgoes the school property tax credit
+  # With credits: line 7 = $41,250; standard deduction $10,956; taxable
+  #   income $29,344; tax $1,159, less a renter's school property tax credit
+  #   of at most $300 (line 16a), so at least $859.
+  # With the exclusion: line 7 = $17,250; standard deduction $13,560;
+  #   taxable income $2,740; tax $96, with no credit.
+  absolute_error_margin: 1
+  period: 2025
+  input:
+    people:
+      person1:
+        age: 68
+        taxable_private_pension_income: 41_250
+        rent: 12_000
+    tax_units:
+      tax_unit:
+        members: [person1]
+    households:
+      household:
+        members: [person1]
+        state_code: WI
+  output:
+    wi_retirement_income_exclusion_elected: true
+    wi_income_tax: 96
+    state_income_tax: 96
+    household_state_tax_before_refundable_credits: 96
+    household_refundable_state_tax_credits: 0
+
+- name: Wisconsin filer aged 66 cannot claim the exclusion
+  # Line 7 = $41,250; standard deduction $10,956; taxable income $29,344;
+  # tax $1,159.
+  absolute_error_margin: 1
+  period: 2025
+  input:
+    people:
+      person1:
+        age: 66
+        taxable_private_pension_income: 41_250
+    tax_units:
+      tax_unit:
+        members: [person1]
+    households:
+      household:
+        members: [person1]
+        state_code: WI
+  output:
+    wi_retirement_income_exclusion_elected: false
+    wi_income_tax: 1_159
+    state_income_tax: 1_159
+    household_state_tax_before_refundable_credits: 1_159
+    household_refundable_state_tax_credits: 0
+
+- name: Vermont household state tax includes the child care contribution on self-employment income
+  # 2024 Form IN-111 line 21, Child Care Contribution Worksheet: Schedule SE
+  # line 6 x 0.5 x 0.0011 = 100,000 x 0.9235 x 0.5 x 0.0011 = 50.79, added
+  # to income tax after credits (line 20) before refundable credits (26c).
+  # https://tax.vermont.gov/sites/tax/files/documents/Income%20Booklet-2024.pdf#page=12
+  period: 2024
+  absolute_error_margin: 0.01
+  input:
+    state_code: VT
+    self_employment_income: 100_000
+    vt_income_tax_before_refundable_credits: 1_000
+    vt_refundable_credits: 200
+  output:
+    household_state_tax_before_refundable_credits: 1_050.79
+    household_refundable_state_tax_credits: 200
+
+- name: Mississippi household state tax subtracts nonrefundable credits
+  # 2025 Mississippi resident instructions: head of family exemption $8,000,
+  # $1,500 per dependent, standard deduction $3,400; tax is 4.4% of taxable
+  # income over $10,000 (line 17). Credits on lines 18 and 19 reduce it.
+  # https://www.dor.ms.gov/sites/default/files/tax-forms/individual/80100251%202.pdf#page=8
+  # Taxable income = 30,000 - 3,400 - 8,000 - 3,000 = 15,600;
+  # tax = 0.044 x 5,600 = 246.40; less a credit of 159 = 87.40.
+  period: 2025
+  absolute_error_margin: 0.01
+  input:
+    people:
+      parent:
+        age: 30
+        employment_income: 30_000
+      child1:
+        age: 3
+      child2:
+        age: 5
+    tax_units:
+      tax_unit:
+        members: [parent, child1, child2]
+        ms_cdcc: 159
+    households:
+      household:
+        members: [parent, child1, child2]
+        state_code: MS
+  output:
+    household_state_tax_before_refundable_credits: 87.40
+    household_refundable_state_tax_credits: 0
+
+- name: Colorado household state tax includes the alternative minimum tax
+  # 2025 Form DR 0104: line 13 (tax) + line 14 (alternative minimum tax) +
+  # line 15 = line 16, before the refundable credits on line 31.
+  # https://tax.colorado.gov/sites/tax/files/documents/Book104_2025.pdf#page=11
+  period: 2025
+  input:
+    state_code: CO
+    co_income_tax_before_refundable_credits: 4_000
+    co_amt: 500
+    co_refundable_credits: 100
+  output:
+    household_state_tax_before_refundable_credits: 4_500
+    household_refundable_state_tax_credits: 100
diff --git a/policyengine_us/tests/policy/contrib/states/mi/mi_surtax.yaml b/policyengine_us/tests/policy/contrib/states/mi/mi_surtax.yaml
index 36cc117ce9e..025b1eebd67 100644
--- a/policyengine_us/tests/policy/contrib/states/mi/mi_surtax.yaml
+++ b/policyengine_us/tests/policy/contrib/states/mi/mi_surtax.yaml
@@ -100,3 +100,20 @@
     state_code: MI
   output:
     mi_surtax: 0
+
+- name: Surtax reaches Michigan income tax, state income tax and the household total
+  period: 2027
+  reforms: policyengine_us.reforms.states.mi.surtax.mi_surtax
+  input:
+    gov.contrib.states.mi.surtax.in_effect: True
+    mi_taxable_income: 600_000
+    mi_income_tax_before_refundable_credits: 25_000
+    mi_refundable_credits: 0
+    filing_status: SINGLE
+    state_code: MI
+  output:
+    # (600_000 - 500_000) * 0.05 = 5_000; 25_000 + 5_000 = 30_000
+    mi_surtax: 5_000
+    mi_income_tax: 30_000
+    state_income_tax: 30_000
+    household_state_tax_before_refundable_credits: 30_000
diff --git a/policyengine_us/variables/gov/states/ms/tax/income/ms_income_tax.py b/policyengine_us/variables/gov/states/ms/tax/income/ms_income_tax.py
index 34faef8c568..fa7c302c106 100644
--- a/policyengine_us/variables/gov/states/ms/tax/income/ms_income_tax.py
+++ b/policyengine_us/variables/gov/states/ms/tax/income/ms_income_tax.py
@@ -8,8 +8,5 @@ class ms_income_tax(Variable):
     unit = USD
     definition_period = YEAR
     defined_for = StateCode.MS
-
-    def formula(tax_unit, period, parameters):
-        tax_before_credits = tax_unit("ms_income_tax_before_credits_unit", period)
-        non_refundable_credits = tax_unit("ms_non_refundable_credits", period)
-        return max_(tax_before_credits - non_refundable_credits, 0)
+    adds = ["ms_income_tax_before_refundable_credits"]
+    subtracts = ["ms_refundable_credits"]
diff --git a/policyengine_us/variables/gov/states/ms/tax/income/ms_income_tax_before_refundable_credits.py b/policyengine_us/variables/gov/states/ms/tax/income/ms_income_tax_before_refundable_credits.py
new file mode 100644
index 00000000000..30ac7cbed53
--- /dev/null
+++ b/policyengine_us/variables/gov/states/ms/tax/income/ms_income_tax_before_refundable_credits.py
@@ -0,0 +1,18 @@
+from policyengine_us.model_api import *
+
+
+class ms_income_tax_before_refundable_credits(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Mississippi income tax before refundable credits"
+    unit = USD
+    definition_period = YEAR
+    # Form 80-105 line 17 (total income tax due) less the credits on lines
+    # 18 and 19, which may not exceed it.
+    reference = "https://www.dor.ms.gov/sites/default/files/tax-forms/individual/80100251%202.pdf#page=8"
+    defined_for = StateCode.MS
+
+    def formula(tax_unit, period, parameters):
+        tax_before_credits = tax_unit("ms_income_tax_before_credits_unit", period)
+        non_refundable_credits = tax_unit("ms_non_refundable_credits", period)
+        return max_(tax_before_credits - non_refundable_credits, 0)
diff --git a/policyengine_us/variables/gov/states/tax/income/state_income_tax.py b/policyengine_us/variables/gov/states/tax/income/state_income_tax.py
index b4d2e47076b..0a4e46fd7ac 100644
--- a/policyengine_us/variables/gov/states/tax/income/state_income_tax.py
+++ b/policyengine_us/variables/gov/states/tax/income/state_income_tax.py
@@ -7,24 +7,8 @@ class state_income_tax(Variable):
     label = "state income tax"
     unit = USD
     definition_period = YEAR
-
-    def formula(tax_unit, period, parameters):
-        income_tax_before_refundable_credits = add(
-            tax_unit,
-            period,
-            ["state_income_tax_before_refundable_credits"],
-        )
-        refundable_credits = add(tax_unit, period, ["state_refundable_credits"])
-        default_tax = income_tax_before_refundable_credits - refundable_credits
-        state_code = tax_unit.household("state_code", period)
-        return select(
-            [
-                state_code == StateCode.WI,
-                state_code == StateCode.NJ,
-            ],
-            [
-                tax_unit("wi_income_tax", period),
-                tax_unit("nj_income_tax", period),
-            ],
-            default=default_tax,
-        )
+    # Household net income is built from these two totals, so a state's own
+    # final tax must equal them. State-specific elections belong in that
+    # state's components, not here.
+    adds = ["state_income_tax_before_refundable_credits"]
+    subtracts = ["state_refundable_credits"]
diff --git a/policyengine_us/variables/household/income/household/household_state_income_tax.py b/policyengine_us/variables/household/income/household/household_state_income_tax.py
index dc8fcb6e284..ce0b7da2ba6 100644
--- a/policyengine_us/variables/household/income/household/household_state_income_tax.py
+++ b/policyengine_us/variables/household/income/household/household_state_income_tax.py
@@ -2,28 +2,11 @@
 
 
 class household_state_income_tax(Variable):
-    # This definition contains all modelled states, and exists to solve circular dependencies in state_income_tax.
+    # The same sum as state_income_tax, kept for callers that read this name.
     value_type = float
     entity = TaxUnit
     label = "household State tax"
     unit = USD
     definition_period = YEAR
-
-    def formula(tax_unit, period, parameters):
-        default_tax = add(
-            tax_unit,
-            period,
-            ["state_income_tax_before_refundable_credits"],
-        ) - add(tax_unit, period, ["state_refundable_credits"])
-        state_code = tax_unit.household("state_code", period)
-        return select(
-            [
-                state_code == StateCode.WI,
-                state_code == StateCode.NJ,
-            ],
-            [
-                tax_unit("wi_income_tax", period),
-                tax_unit("nj_income_tax", period),
-            ],
-            default=default_tax,
-        )
+    adds = ["state_income_tax_before_refundable_credits"]
+    subtracts = ["state_refundable_credits"]