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…ffordability credit in 2026 - Idaho Code 63-3029L(1) allows the $205 credit only for taxable years beginning "before January 1, 2026"; the model kept paying it. - C.R.S. 39-22-130(6)(f) (HB24-1311) allows no family affordability credit when forecast revenue growth is below three percent, and the Department of Revenue "will temporarily pause the Family Affordability Tax Credit for Tax Year 2026"; the model kept paying $3,273 per young child. Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
… state child credit totals The nonrefundable credit list already leaves Idaho's child tax credit out from 2026, and both contrib reforms revive it by adding it back, so zeroing the amount broke them. The only remaining place the expired credit showed up was the state child tax credit totals (`taxsim_state_ctc`), which now leave it out from 2026. `id_ctc` documents that it is the worksheet amount a reform can revive. Also points the Colorado family affordability amount at the 2025 DR 0104CN, page 3. Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
MaxGhenis
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@hua7450, a partner-contract change for your go (the policyengine-us partner-test gate). What moves. Colorado's family affordability credit is $0 for tax year 2026 under C.R.S. 39-22-130(6)(f) (HB24-1311, p. 10): the credit pays only when forecast revenue growth clears the statute's threshold, and it doesn't for 2026. The model still paid it in 2026. With this PR,
Every new value is 0. Nothing else in these files moves. The three questions:
Once you approve, the hub updates the 21 expectations in this PR and lands it on the usual gates. If the partner should hear first, say so and the hub holds. |
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Partner cases. The 21 values going to 0 are correct. C.R.S. 39-22-130(6)(f) allows no credit when the estimated adjustment factor is below 3% (HB24-1311, p. 10), and Legislative Council Staff confirm that the December 2025 forecast put the FY 2026-27 factor below 3%, so the credit is unavailable for tax year 2026 (memo R26-322, p. 3). Yes to the three partner-test questions. Please update the four files; I'll review once that's pushed. |
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Review at 1e71253423: the policy checks out; one CI fix
Both changes match the law. C.R.S. 39-22-130(6)(f) allows no family affordability credit when the adjustment factor is below 3% (HB24-1311, p. 10), and Legislative Council Staff find it below 3% for tax year 2026 (R26-322, p. 3). Idaho Code 63-3029L(1) allows the $205 credit only for taxable years "before January 1, 2026". Only the 21 partner assertions I approved change.
Please fix
test_aggregate_list_integrity.pywill fail once this leaves draft: the 2026 block ofstate_ctcs.yamldropsid_ctc, andALLOWED_REMOVALShas no entry for it. Add("gov/states/household/state_ctcs.yaml", "2026-01-01"): {"id_ctc"}.- Push the partner-file updates approved on 10-13 (the 21
co_family_affordability_creditvalues to 0).
Optional
family_affordability/amount.yaml: cite R26-322 p. 3 for the 2026 determination, add HB24-1311 p. 7 (the (6) lead-in) to the p. 10 reference, and note that 2027 and later stay at $0 on the LCS projection (2.78% for 2027, 2.71% for 2028). The changelog says "for 2026", but the value is $0 from 2026 on.id_ctcstill returns $205 per child in 2026 under the label "Idaho Child Tax Credit"; "Idaho child tax credit worksheet amount" would match its new documentation.
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Ziming, thanks: this answers your 10-20 review at
An independent review of this commit is queued, and the PR is out of draft so CI can run. Could you take another look when you have a moment? |
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Ziming, one small follow-up on the partner files. An independent review of Would you like us to update those comments in this PR to say the credit is zero in 2026 under the 3% trigger, or leave the partner files as they are? We won't touch them without your go. |
Summary
Colorado's refundable family affordability credit still paid out in 2026, while Idaho's expired child tax credit still counted in state child tax credit reporting:
gov.states.co.tax.income.credits.family_affordability.amount: $3,273 in 2025, $0 from 2026gov.states.household.state_ctcs: dropid_ctcfrom 2026The Colorado change removes a refundable credit the model was still paying in 2026 (the age multiplier scales the base amount, so the older-child amount, $2,455 in 2025, is also $0).
Idaho's applied credit was already zero in 2026: the nonrefundable credit list drops
id_ctcfrom 2026, and the two contributed reforms that revive the credit (gov.contrib.states.id.ctc, S1450) add it back to that list. The expired worksheet amount still counted in the baseline state child tax credit totals (taxsim_state_ctc), which now leave it out from 2026.id_ctckeeps its $205 amount and documents that it is the worksheet amount a reform can revive. Its label is now "Idaho child tax credit worksheet amount"; no code keys on the old label.Both revival reforms also restore
id_ctcto state child tax credit reporting, preserving their aggregate outputs. The ordinary/refundable revival uses its existing activation date, so reporting remains zero before delayed activation. Later changes to other states' reporting entries, including Rhode Island's 2027 credit, remain intact. Existing reform tests now cover these totals without adding a model setup or counting the refundable top-up twice.Found while auditing the claimable-filer rules (#10049, #10050); these are not dependency rules, so they are separate. Branched from
main.Legislative Council Staff confirm the 2026 pause and project adjustment factors of 2.78% for 2027 and 2.71% for 2028, also below the 3% trigger (R26-322, p.3). The parameter cites the 2026 applicability lead-in and trigger rule together (HB24-1311, pp.7,10) and carries $0 forward pending a later determination. HB26-1223, p.3 creates a separate credit (C.R.S. 39-22-131) from 2027 that the model does not have.
Partner contract tests
The 2026 Colorado pause removes positive API outputs covered by 12 cases and 21 assertions, listed below. Ziming (hua7450) approved these exact 21 expected-output changes on 2026-10-13, and they are now included in this PR. File paths are relative to
policyengine_us/tests/policy/baseline/partners/; every changed output ispeople.<person>.co_family_affordability_creditin 2026. Old values are the previous contract expectations. New values follow from the 2026 base amount of zero: the formula multiplies that amount by finite eligibility, age, and phaseout factors. All listed fixtures have ordinary finite inputs and no reform overrides. No other values in these files were changed.policyengine_us/tests/policy/baseline/partners/)The age-17 child in the ladder already expects $0. The fully phased-out FATC case also stays at $0. A scan of all partner fixtures found no positive FATC assertions outside these four files, and no Idaho partner fixture or
id_ctc/taxsim_state_ctcassertion.Tests
Local targeted verification at
a4a765a2e1436d3c6c2298a9b2968d62e41626cd, after merging upstream main atdc925ce7205e098cd59be3091ef22766f4b34b66with no conflicts. Each file ran alone in a foreground process with the requested four-thread caps.policyengine_us/tests/test_aggregate_list_integrity.pypolicyengine_us/tests/code_health/test_source_conflicts.pypolicyengine_us/tests/policy/baseline/gov/states/co/tax/income/credits/family_affordability/co_family_affordability_credit.yamlpolicyengine_us/tests/policy/baseline/gov/states/id/tax/income/credits/id_ctc.yamlpolicyengine_us/tests/policy/baseline/partners/analytics_coverage/edge_cases/state/co/family_affordability_credit.yamlpolicyengine_us/tests/policy/baseline/partners/analytics_coverage/edge_cases/state/co/tax_credits_composition.yamlpolicyengine_us/tests/policy/baseline/partners/analytics_coverage/edge_cases/state/co/eitc_ctc.yamlpolicyengine_us/tests/policy/baseline/partners/analytics_coverage/signatures/co.yaml155 tests passed across all eight files. The four contract files passed all 14 cases and 370 scalar output assertions; their only edits are the 21 approved 2026 FATC values. The aggregate-list guard now explicitly allows Idaho's intentional 2026 expiration.
make format(formatting and lint) passed before both new commits.The contributed reform activation Python and YAML files were not rerun as part of this targeted review update.
Hub microsimulation impact (measured at
1e71253423)A real microsimulation on the default dataset, main at the merge base
35f3c1f92aagainst the PR's then-head1e71253423, for 2026. Since then, the PR's own changes to variables and parameters are comments, references and a label only, so its effect is unchanged, apart from any interaction with changes main has made since; the rest is the main merge and the partner-test values. The runs went one at a time under the shared heavy-job lock. Sums are weighted.co_family_affordability_creditco_refundable_creditsco_income_taxid_ctcid_income_taxstate_income_taxincome_taxhousehold_net_incomehousehold_benefitsComparison files are in
fixes/10051-impact/on the hub host.axiom: TheAxiomFoundation/rulespec-us#1698 queued; TheAxiomFoundation/rulespec-us#1704 queued
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