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The federal standard deduction and 17 state formulas read only whether the tax-unit head is claimed elsewhere, so a joint return where one spouse can be claimed was taxed differently depending on which spouse was labelled head. Each formula now applies its jurisdiction's rule for that case (either spouse, single filers only, per spouse, or only when every filer is claimed), using two new label-independent helpers. Adds swap-pair YAML cases and a Hypothesis property test. Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
… barred The New Mexico, Maine and Hawaii renters gates counted filers who are not claimed elsewhere, so a tax unit with neither a head nor a spouse (252 in the default dataset) looked like one whose every filer was claimed. A new helper, every_filer_is_dependent_elsewhere, requires a claimed filer and no unclaimed one. Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
…ss EITC - Hawaii's dependent standard deduction uses earned income net of the deductible part of self-employment tax, as the N-11 worksheet does. - New Mexico's medical care credit needs a filer who is both 65 or older and not a dependent when a filer is a dependent elsewhere (NMSA 7-2-18.13). - The federal EITC without a qualifying child requires that no filer can be claimed as a dependent (IRC 32(c)(1)(A)(ii)(III), Publication 596), so Missouri's working family credit no longer reaches such a couple. - Hawaii's food/excise credit keeps minor children receiving public support (HRS 235-55.85(c)) on a joint return where one spouse can be claimed. - Comments label the readings the law does not settle, and the property test covers the EITC and the food/excise exemption amount. Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
… meaning - The federal and Oregon dependent worksheets use earned income net of the deductible part of self-employment tax, as Hawaii's now does. - Hawaii's food/excise minor-child count excludes children who can be claimed by another taxpayer and the filers themselves (Form N-311 line 3). - claimed_as_dependent_on_another_return documents what it stands for: a §151 deduction for the person is allowable to another taxpayer, so a person whose would-be claimer files only for a refund is not one (Publications 501 and 596); rules on actually being claimed read it too. - Hawaii's renters comment labels the mixed joint reading as an inference; the Hawaii dependent threshold cites HRS 235-2.4(a)(3) on its page. Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
A filer who can be claimed on another return is treated as having no dependents (IRC 152(b)(1); on a joint return either spouse counts) and has no personal exemption (IRC 151(d)(2)); one who is claimed gets no education credits (25A(g)(3)), student loan interest deduction (221(c)) or recovery rebate (6428(d)(2), 6428A(d)(2), 6428B(c)(2)). The model read none of these. Now the child tax credit and credit for other dependents, the under-13 child and dependent care qualifying person, exemptions_count and its RI, DE, OH, OR, WI, HI and NM readers, the recovery rebates, the education credits and the student loan interest deduction apply them symmetrically for joint returns. Georgia keeps its own counts; the HI, WI and Treasury exemption reforms follow the corrected count. Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
- Property tax relief (R.I. Gen. Laws 44-33-3): the claimant is a filer aged 65 or older or disabled who is not claimed as a dependent; household members choose the claimant, so either spouse qualifies, but the age or disability and the dependency test belong to the same person. - 2021-return child rebate (44-30-103(b)(1)): only children the taxpayer "validly claims as a dependent", and a return with a claimable filer has none (IRC 152(b)(1)). The exemptions, EITC and care credit already follow the federal fixes. Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
…ndent The dependent exemption (S.C. Code 12-6-1140(13): dependents must meet IRC 151 and 152) and the under-six deduction (12-6-1160) are zero on a return where the filer, or either joint spouse, can be claimed (IRC 152(b)(1)). The EITC and care credit already follow the federal fixes. Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
The taxpayer credit's qualifying dependents (Utah Code 59-10-1018(1)(c): those for whom the claimant is allowed an IRC 24 credit), its birth-year additional dependent and the at-home parent credit's qualifying child (59-10-1005) are zero on a return where the filer, or either joint spouse, can be claimed (IRC 152(b)(1)). The child tax credit and EITC already follow the federal fixes. Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
- Personal exemptions (32 V.S.A. 5811(21)(C)): no dependents on a return where the filer, or either joint spouse, can be claimed (IRC 152(b)(1)); the own and spouse exemptions already excluded a claimable filer. - Child tax credit (5830f): requires federal child tax credit entitlement for an IRC 152(c) qualifying child; the identification-number waiver does not reach 152(b)(1), so a return with a claimable filer gets none, and a young member who is not a dependent no longer counts. - Renter credit (6066): the claimant may not be claimed as a dependent, but an unclaimed spouse can be the claimant; fair market rent is for a number of bedrooms equal to the personal exemptions (6066(b)(2)). - Student loan interest (5811(21)(B)(vi), (29); IN-112 line 16): from 2022 Vermont subtracts the qualified interest paid less the federal deduction, for AGI up to $200,000 joint or $120,000 otherwise. The model subtracted the raw interest from 2021, deducting it twice for filers who took the federal deduction; a claimed filer, who gets no federal deduction (IRC 221(c)), now subtracts the whole amount. The EITC and care credit already follow the federal fixes. Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
…dent - Personal exemptions (W. Va. Code 11-21-16): $2,000 per exemption a filer may claim (none for a claimable filer, no dependents on a return where either joint spouse can be claimed), and a single $500 when the return has none (IT-140: "If box e is zero, enter $500"). The model counted every member. - Low-income family credit (11-21-22a): family size is the number of exemptions that may be legally claimed, and a return with zero exemptions cannot claim the credit. The care credit already follows the federal fix. Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
- Standard deduction (Wis. Stat. 71.05(22)(f)): when the filer, or either joint spouse, can be claimed, the lesser of the ordinary deduction and the greater of $1,350 or earned income plus $450 (2025; indexed as the federal amounts), on both the regular and the retirement-exclusion paths. - $250 exemption (Form 1 line 10b): only for a filer aged 65 or older who is allowed the $700 exemption, so each spouse is tested separately. - Homestead credit (71.53; Schedule H): the claimant is the spouse who is 18 or older, has earned income or is 62 or older or disabled, and is not claimed as a dependent unless 62 or older; the $500 household-income deduction counts no dependents on a return with a claimable filer. The $700 exemption and care credits already follow the federal fixes. Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
Swap invariance, monotonicity and identities (dependent-based amounts are zero on a return with a claimable filer; a return whose every filer is claimed gets no RI relief or VT renter credit and West Virginia's single $500 exemption), plus the changelog fragment. Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
Utah Code 59-10-1005(2) allows $100 "for each qualifying child if ... the claimant or another claimant filing a joint individual income tax return with the claimant is an at-home parent". The model multiplied the credit by the number of spouses earning $3,000 or less, doubling it for such couples; the existing two-parent test asserted $400 for two children and now expects $200. Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
32 V.S.A. 5830f(b) reduces "the amount of the credit per child" by $20 for each $1,000 of AGI over $125,000; the model reduced the total once, so a family with two young children at $150,000 got $1,500 instead of $1,000. The existing phase-out and age cases used the filer as the child; they now have a parent and a child, since 5830f counts IRC 152(c) qualifying children. Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
…nt exemption reform When in effect, the contributed reform recounts is_tax_unit_dependent itself; it now applies the same IRC 152(b)(1) gate as the baseline ut_total_dependents, as the federal branch did for the HI, WI and Treasury reforms. Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
- Child and dependent care: childcare expenses do not count on a return with a claimable filer unless a child under 13 still qualifies (IRC 21(b)(2)(A)(ii)). - Tuition and fees deduction: not allowed to a filer who can be claimed (IRC 222(c)(3)), so the education credit bar no longer makes such a filer eligible. - Recovery rebates: the Armed Forces exception waives the identification rule only, not the exclusion of a spouse who is another taxpayer's dependent. - Georgia: the contributed refundable credit and SB 520 reforms count the same children as ga_ctc_potential through a new ga_ctc_eligible_child. - Education credits and student loan interest read the claimed input directly, since IRC 25A(g)(3) and 221(c) turn on an actual claim. - One reference per source document; quote IRC 24(h)(4)(A) exactly. - Tests: mixed-recipient care, tuition deduction, military rebates, Georgia refund cap, and the swapped New Mexico rebate case; the property test now covers the state readers of the exemption count. Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
# Conflicts: # policyengine_us/tests/policy/baseline/gov/states/oh/tax/income/exemptions/personal/oh_personal_exemptions_eligible.yaml
#10024 now separates three facts: is claimed, can be claimed, and the would-be claimant's filing exception. - IRC 152(b)(1) gates (child tax credit, credit for other dependents, under-13 care child and its expenses, dependents in exemptions_count, ARPA dependents, Ohio dependents, the Hawaii and Wisconsin reforms) read head_or_spouse_is_dependent_elsewhere_without_filing_exception, so a filer within the Publication 501 exception keeps their dependents. - Own exemptions, recovery rebates and the tuition deduction read claimability. - Education credits and student loan interest keep reading the claimed input. - Tests: the filing exception and a filer who can be claimed but is not. Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
#10024's food/excise credit, Act 115 rebate and renters credit took claimable filers off exemptions_count themselves. exemptions_count now leaves them out (and, outside the filing exception, the return's dependents), so those credits read it as it is; the filing-exception cases were one exemption short. The renters credit also leaves out a dependent who can be claimed by another taxpayer (Schedule X counts only people who cannot be), as the food/excise credit already did. Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
- Education credits: a dependent student is not eligible on a return whose filer can be claimed outside the filing exception (IRC 25A(f)(1)(A)(iii), 152(b)(1)); the filer's own eligibility still turns on an actual claim. - Recovery rebates: no credit when every filer is a dependent of another taxpayer (IRC 6428B(a)); the CARES and CAA child prerequisite is a spouse with a valid SSN, whether or not that spouse is an eligible individual. - Child and dependent care: cdcc_qualifying_childcare_expenses holds the expense rule, and the single-parent work requirement reform and California's expenses read it. - References: Georgia HB 136 page 3; one entry per recovery rebate statute; quote IRC 24(h)(4)(A) exactly in the test comment. - Tests: dependent students, the two rebate cases, the reform and California expenses, and the Hawaii, Wisconsin and Treasury reforms with a claimable filer under both labellings. Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
Contributor
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Note from the US + core hub for this PR's owner (2026-10-10). #10024 now has an approved head,
A reviewer of the Two related points from the same branch:
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- Education credits: is_barred_from_education_credits_by_dependency holds the claimed-filer and dependent-student rules; both eligibility formulas and the reconciliation SSN reform's Lifetime Learning Credit read it, so the reform no longer turns a barred student's tuition into that credit. - Child and dependent care: childcare counts when any child under 18 is still a qualifying individual, so an incapacitated child aged 13 to 17 keeps it. Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
Setting meets_eitc_identification_requirements on one person made it an input for every person, so the other spouse lost their SSN too. Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
…split The Vermont student loan subtraction, the Vermont child tax credit per-child phase-out, Utah's at-home parent credit once per return and Wisconsin's homestead claimant tests change results for households where nobody is claimed, so they now go to main in #10104; this branch keeps the base formulas there. New cases: a filer who can be claimed but is not claimed (no Wisconsin $250 exemption; still a Rhode Island relief and Vermont renter credit claimant), and a would-be claimant who meets the filing exception (South Carolina, Utah, Vermont and West Virginia dependents survive). The property test now draws claimability, actual claims and the filing exception per spouse. Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
…sc-ut-vt-wv-wi # Conflicts: # policyengine_us/variables/gov/states/wi/tax/income/wi_retirement_income_exclusion_tax.py
Contributor
Author
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Reply to the hub's note of 2026-10-10 (owner session), at head
Pending: local YAML and property tests, microsims (2025 and 2026) and the independent review are queued; results will go in the body. |
Keep reviewed federal and later main changes in NM, CA, VA and HI. Apply the six-state PR's Vermont renter rules over main's rounding fixes and retain both test sets. Omit already-consumed federal changelog fragments.
Project return-level dependency flags onto people in the RI rebate, UT at-home parent credit and VT child credit. Mask non-Vermont counties before state table lookups and project household state strings directly in the invariant helper. The existing five vectorized invariant tests pass.
The scalar cases mock filer claimability and dependent counts directly, so mock the Dependent Taxpayer Test helper consumed by the formula. Preserve all expected values; all 20 cases pass.
Represent the empty filer as an object and explicitly set TANF to zero in the five wage-only homestead deduction examples. Preserve expected values and main's loss add-back cases; both files pass.
This was referenced Oct 19, 2026
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Summary
Apply RI/SC/UT/VT/WV/WI claimable-filer rules symmetrically between head and spouse. Preserve claimability versus actual-claim gates and the Dependent Taxpayer Test (DTT), including #10024/#10087's filing exception.
Preserve gates in RI/SC/UT/VT/WV contributed reforms and RI/WI/WV repeal overrides. Wisconsin's deduction paths share payroll-adjusted wages; Vermont uses 2021–2025 HUD efficiency rents for zero exemptions. WV baseline/reform/repeal now allow $500 per claimable filer when
tax_unit_dependents == 0; unresolved attribution with dependents intentionally retains the prior draft behavior.#10104 separately fixes VT student-loan interest/CTC per-child phase-out, UT at-home parent multiplier and WI homestead claimant conditions. HI/VA repeal remains a separate follow-up: preserve baseline own/aged gates (claimable-single repeal wrongly restores $1,144/$930).
Readings
tax_unit_dependents == 0to follow 11-21-16(d). A claimable single gets $500; summing the individual statutory allowances gives $2,500/$1,000 for one/both claimable spouses, symmetrically. Replaces the IT-140 p.3 once-per-return fallback in baseline, reform and repeal. Downstream mixed-spouse credit fixtures now check $2,500 exemption, $13,500 taxable income, $325.60 tax and $260.48 credit at $16,000 AGI. Keep $2,000/$500 values from 1987 (1988 H.B.4472 pp.9–10); describe $500 per individual. Kept dependent-present units as built: ordinary dependent exemptions remain; attribution under a claimable filer's single-exemption limit is unresolved.d1741/d1742/d1744 remain as built: NIIT/QBI/HSA/education; HI/NY/MA/KS; NM medical/WV senior-disability. d1744's WV 11-21-12(c)(9) income-base choice is distinct from this exemption fix.
Not modeled (listed, not implemented)
Other findings (not fixed here)
vt_renter_creditnever checks that the unit paid rent or prorates by months rented (6066(b)(1)(E)); any low-income Vermont unit gets the full-year credit.ut_total_dependentscounts every dependent of the return; 59-10-1018(1)(c) counts only those for whom an IRC 24 credit is allowed (for example, not a dependent without a taxpayer identification number).Invariants and test scope
Five property tests check head/spouse swaps, claimability monotonicity and statutory identities in 2021/2023/2025/2026 populations including pension/IRA income. For WV units without dependents, the exemption identity is $2,000 per nonclaimable filer plus $500 per claimable filer; dependent-present attribution retains the existing behavior. YAML pins WV witnesses and baseline/reform/repeal, ordinary-dependent and filing-exception controls. Nobody-claimable controls use YAML, without property-test base comparisons. Model-construction counts stay fixed.
Validation and merge
Head:
fc6bd175bb80f63e28606e111a4978b722127a21(fast-forward pushed).Merge commit
5f89df3c6863e7e4224d94b10fc0871e9d830b4cimportsupstream/mainat461f78e1eed35f90019eb46d8ac8dc7cdcc78b61, current when the build began. The merge had no conflicts; no rebase or history rewrite was performed.Completed checks:
make format(formatter and Ruff checks passed),git diff --check upstream/main...HEAD, and shallow YAML parsing/fixture review of all 62 cases in the three changed WV files (17 baseline, 21 contributed reform, 24 repeal). The fixture audit confirms all four statutory cases in each path and unchanged dependent-present inputs/expectations. A follow-up static review corrected the two downstream LIFTC expectations and found no other stale WV expectations. Parsing is separate from policy-test execution.Policy validation is incomplete: 7 of 393 files passed (104 cases), one SC file was interrupted at the validation cutoff, and 385 files were not started. The remaining required scope is 386 files. No test process remains active.
policy/baseline/gov/states/wv/tax/income/exemptions/wv_personal_exemption.yamlpolicy/contrib/states/wv/dependent_exemption_reform_test.yamlpolicy/contrib/state_dependent_exemptions/repeal_state_dependent_exemptions.yamlcore/test_claimable_filer_ri_sc_ut_vt_wv_wi_invariants.pypolicy/baseline/gov/states/ri/tax/income/credits/property_tax/ri_property_tax_credit.yamlpolicy/baseline/gov/states/ri/tax/income/credits/property_tax/ri_property_tax_credit_eligible.yamlpolicy/baseline/gov/states/ri/tax/income/credits/rebates/ri_child_tax_rebate.yamlInterrupted, not counted as a pass:
policy/baseline/gov/states/sc/tax/income/deductions/sc_young_child_deduction.yaml. The job reserves its final window for report verification and required clone cleanup before the six-hour wall.The complete manifest contains all 27 changed PR tests plus every YAML/Python test in the affected RI/SC/UT/VT/WV/WI state folders, including contributed tests (391 state-folder files; 25 overlaps; 393 unique files). Every command ran separately in the foreground, with OMP/OpenBLAS/MKL/vecLib/NumExpr capped at four and
OMP_WAIT_POLICY=PASSIVE. No directory suite or microsimulation was run.Python invariant cost, local macOS: 5 passed in 151.66s reported by pytest; 8m 21s for the complete command including setup/shutdown. Before-change timing and peak-memory measurements are unavailable. Test-case and model-construction counts remain unchanged. This is not a Linux CI measurement.
The PR remains draft, with all seven CI checks skipped. The existing runner and workflow configuration is preserved.
axiom: TheAxiomFoundation/rulespec-us#1807 queued (RI: 44-33-3, 44-30-103) | TheAxiomFoundation/rulespec-us#1808 queued (SC: 12-6-1140(13), 12-6-1160) | TheAxiomFoundation/rulespec-us#1809 queued (UT: 59-10-1018, 59-10-1005 lawful dependents) | TheAxiomFoundation/rulespec-us#1810 queued (VT: 5811(21)(C), 5830f, 6066 claimant/FMR) | TheAxiomFoundation/rulespec-us#1811 queued (WV: 11-21-16, 11-21-22a) | TheAxiomFoundation/rulespec-us#1812 queued (WI: 71.05(22)(f), age-65 $250, lawful care/homestead counts)