Repository navigation
Conversation
MaxGhenis
changed the title
MaxGhenis
marked this pull request as ready for review
October 20, 2026 23:34
Collaborator
PR Review: Fix the 2021 CTC split and surviving-spouse phaseout thresholdPR #10306 (author: MaxGhenis), head
The PR has no comments or reviews yet. It touches no partner test file. Path prefixes:
Sources read for this review (all fetched 2026-10-21):
SummaryWhat is right.
There are no critical findings and three should-address items:
There are also three suggestions: the Python test, references and comment housekeeping, and the stale PR body. Status.
Critical (must fix)None. Should addressS1. The Axiom line
|
| Case | F | P | ctc |
refundable_ctc |
non_refundable_ctc |
Old code (refundable / nonrefundable) |
|---|---|---|---|---|---|---|
| HoH $112,500, child 5 + dependent 19 | 0 | 0 | 4,100 | 3,600 | 500 | same |
| HoH $112,501, same family | 50 | 0 | 4,050 | 3,550 | 500 | 3,600 / 450 |
| Single $75,001, same family | 50 | 0 | 4,050 | 3,550 | 500 | 3,600 / 450 |
| Joint $150,001, children 5 and 10 + dependent 19 | 50 | 0 | 7,050 | 6,550 | 500 | 6,600 / 450 |
| Joint $400,001, same family | 2,600 | 50 | 4,450 | 3,950 | 500 | 4,450 / 0 |
| Joint $480,001, same family | 2,600 | 4,050 | 450 | 0 | 450 | 450 / 0 |
- How the joint rows work. The enhancement is 3,600 + 3,000 − 4,000 = 2,600. That is below the 5% × 250,000 = 12,500 cap, so F is capped at 2,600 at both $400,001 and $480,001. P is 50 × 1 = 50 at $400,001 and 50 × 81 = 4,050 at $480,001.
- The $112,500 row is the zero side of the boundary. The rows just above each threshold show the split moving by exactly $50.
S3. Iowa's 2021 add-back of non_refundable_ctc is now an obsolete workaround
- Where:
policyengine_us/variables/gov/states/ia/tax/income/including_married_filing_separately/deductions/ia_fedtax_deduction.py:29-37. In fully refundable years it setsus_tax = ustax + non_refundable_ctc. - History.
- Why it was added. Commit
758955bfab(2023-05-05, "Fix ia_fedtax_deduction formula to work around 2021 US CTC flaw") added the add-back. At the time, the federal split gave theia_integration.yamlfamilynon_refundable_ctc−4,000 andrefundable_ctc12,000. Adding back the negative amount cancelled the error. - It is no longer needed. At the merge base the same fixture already shows 0 and 8,000, so the flaw it worked around is gone.
- Why it was added. Commit
- What it does at this head. In 2021
non_refundable_ctcis now the ODC before the limit, min(ODC, line 12).income_tax_before_refundable_creditshas already netted out the ODC actually applied. Iowa adds the full amount back:- When the ODC is fully used, Iowa's deduction ignores the ODC.
- Below the ARPA thresholds this predates the PR: the old split also gave
non_refundable_ctc= ODC. - Above them, the PR moves the overstatement out of the federal split and into this line.
- Below the ARPA thresholds this predates the PR: the old split also gave
- When §26(a) limits the ODC, Iowa adds back more than was netted.
- Trace. Take the PR's own Oklahoma household and put it in Iowa: 2021, single, $90,000, a child aged 5, a dependent aged 19, and
income_tax_before_credits300. - At this head. CI confirmed
non_refundable_ctc500 andincome_tax_capped_non_refundable_credits300 for that household. Soincome_tax_before_refundable_creditsis 0 andus_tax= 0 + 500 = $500. That is more than the $300 of federal tax before any credit. - Before the PR,
non_refundable_ctcwas 0, sous_taxwas $300. - The PR body is wrong here. It says the PR preserves Iowa's calculation, but this result changes.
- Trace. Take the PR's own Oklahoma household and put it in Iowa: 2021, single, $90,000, a child aged 5, a dependent aged 19, and
- When the ODC is fully used, Iowa's deduction ignores the ODC.
- Iowa law.
- The instructions. The 2021 IA 1040 instructions (file page 40) say "Report on line 31 all federal tax withheld, estimated tax payments, and federal taxes paid in 2021". The listed add-backs are Schedule 2 taxes. Nothing on pages 40-41 adds a nonrefundable credit back.
- The formula's own premise. The formula approximates the payments as the liability: "With payments equal to the liability, the deduction is the federal income tax without the added-back taxes." The ODC reduces that liability, and the formula doesn't add it back in 2020 or 2022.
- The comment. The new comment ("Retain the existing addback ... including any nonrefundable credit for other dependents in 2021") presents the workaround as an Iowa rule without a source.
- Severity: should. It's a wrong Iowa result in 2021, but in a state deduction the PR doesn't claim to change, and most of its reach predates the PR. That matches the Fix CalEITC child counts for ITIN holders #10322 S2 precedent.
- Fix: delete the fully refundable branch (lines 30-37), so that
us_tax = ustaxin every year.- Existing fixture.
ia_integration.yamldoesn't move, because itsnon_refundable_ctcis 0. - New case. Add an Iowa 2021 case with an ODC (for example HoH, $170,000, a child aged 5 and a dependent aged 19). Assert
non_refundable_ctc500 and a headia_fedtax_deductionequal toincome_tax_before_refundable_creditsless the Schedule 2 add-backs. - If you'd rather leave Iowa outputs alone in this PR, add back only the ODC actually applied (
ctc_value − refundable_ctc, which is min(ODC, limiting tax)), reword the comment and file a follow-up issue.
- Existing fixture.
Suggestions
G1. The Python grid test
- The cost is fine.
policyengine_us/tests/test_ctc_2021_refundable_split.pyran in 1.42 s in CI (1.22 s setup). - CLAUDE.md's "Test design and CI cost" rules still apply:
- Duplicated formula.
test_other_years_preserve_partial_refundability(lines 137-155) restates the legacyrefundable_ctcformula and compares the code with itself. The existingrefundable_ctc.yamlcases already cover those years. - YAML can do this. The 2021 partition checks could be vectorized YAML cases over tax units, with
ctc_maximum,ctc_arpa_phase_outandctc_phase_outas array inputs. - Hard-coded amounts. Line 60 writes
3_600/3_000instead of readingamount.arpa. - No measurement note. The PR body doesn't give the measurement or the reason for using Python.
- Duplicated formula.
- Fix (optional): drop the other-years test or move its distinct cases to YAML. Otherwise, add a sentence to the PR body naming the failure only this grid detects, with the CI timing above.
G2. References and comment housekeeping
V/phase_out/arpa/ctc_arpa_addition.py:11still cites the current-yeari1040s8.pdf#page=4, which no longer has the Line 5 Worksheet. The PR moved its two siblings (ctc_arpa_max_addition.py,ctc_arpa_phase_out_cap.py) toirs-prior/i1040s8--2021.pdf#page=4. Do the same here.T/refundable/refundable_ctc.yaml:210-211has leftover scaffolding: "# Proposed additions to:" followed by the file's own path. Delete both lines.- Lines 213-214 list the govinfo PDF twice, differing only in
#page=. CLAUDE.md treats those as one source. Keep one href (#page=57) and say "PDF pages 57-58".
G3. The PR body is stale
- Draft language. It opens with "WIP: hub impact and parity are pending" although the PR is not a draft.
- Open items. Two items are still unchecked ("Finish validation" and "Hub").
- Stale test list. It lists 27 test files as "pending" or "interrupted". CI has since passed all of them (see CI status).
- Fix (optional): replace the validation section with the CI result, and remove the WIP line once S1 is settled.
Verified correct
- Hand-checks (8 cases, about 35 expectations). Unless noted, each is 2021, TX and wages only.
T/refundable/refundable_ctc.yaml:216, HoH $170,000, a child aged 5 and a dependent aged 19.- F. Uncapped 50 × ceil(57,500 / 1,000) = 2,900. The caps are $1,600 (the enhancement) and $4,375 (5% × 87,500), so F = 1,600.
- P = 0. The other expectations are
ctc2,500 (line 12),non_refundable_ctc500 (14a),refundable_ctc2,000 (14b) andctc_value2,500. - Old code: 2,500 refundable.
- Same file, line 252, HoH $240,001.
- F = 1,600 (uncapped 6,400). P = 50 × ceil(40,001 / 1,000) = 2,050.
- Line 12 = 2,500 − 2,050 = 450, so 14a is 450 and 14b is 0.
ctc_valueis 450.
- Same file, line 290, solar.
- Tax before credits. Taxable income is 170,000 − 18,800 = 151,200. On the 2021 HoH schedule the tax is 1,420 + 4,800 + 7,073 + 15,564 = 28,857.
- Solar credit. The potential is 26% × 150,000 = 39,000. The limit is 28,857 − 500 = 28,357, because Worksheet B is off in 2021 and the solar credit follows the ODC (Form 5695 Credit Limit Worksheet). The credit is 28,357.
income_tax= 28,857 − 500 − 28,357 − 2,000 = −2,000.- Recovery rebate. The 2021 HoH rebate is fully phased out by $120,000.
- AMT. It doesn't apply: (170,000 − 73,600) × 26% = 25,064, which is less than 28,857.
- Old code: −2,500, which is the PR body's $500 overstatement.
T/ctc.yaml:10, surviving spouse, $200,001, a child aged 5.- F. The ARPA threshold is $150,000. F is uncapped at 50 × 51 = 2,550, capped at $2,500 and $1,600, so F = 1,600.
- P. The threshold is $200,000, so P = 50.
ctcandrefundable_ctcare 1,950, andnon_refundable_ctcis 0. - Old code: P = 0 and
ctc2,000.
T/phase_out/arpa/ctc_arpa_phase_out_cap.yaml.- Joint with a $1,600 enhancement: min(12,500, 1,600) = 1,600.
- Surviving spouse with a $5,000 enhancement: min(5% × (200,000 − 150,000), 5,000) = 2,500, with thresholds 150,000 and 200,000. This matches Line 5 Worksheet line 6.
T/phase_out/ctc_phase_out_threshold.yaml.- 2017: [75,000, 110,000] (§24(b)(2)(B) and (A)).
- 2018 and 2021: [200,000, 400,000], with ARPA thresholds [150,000, 150,000] in 2021.
- 2026: [200,000, 400,000].
ok_federal_ctc.yaml:25, single, $90,000, a child aged 5, a dependent aged 19, tax $300.- F = 50 × 15 = 750 (the caps are $1,600 and $6,250). P = 0.
ctcis 3,350,refundable_ctc2,850 andnon_refundable_ctc500. Capped nonrefundable credits are min(300, 500) = 300.ctc_value= min(3,350, 300 + 2,850) = 3,150.ok_federal_ctc= 300 applied + 2,850 = 3,150 (Credit Limit Worksheet A, binding branch).
ia_integration.yaml(comments only), joint, $252,020, four children aged 11, 11, 11 and 16.- C = 12,000, the base is 8,000 and the enhancement 4,000.
- F. Uncapped 50 × 103 = 5,150, capped at 4,000. P = 0.
ctcandrefundable_ctcare 8,000, andnon_refundable_ctcis 0. That is unchanged.
- The Python grid. Its 2021 assertions are lines 12, 14a and 14b, plus
refundable + non_refundable == ctc. All 7 tests pass in CI. - Callers at the head:
- Solar limit.
residential_clean_energy_credit_credit_limitnow counts only the ODC as preceding in 2021. - Oklahoma.
ok_federal_ctcapplies the capped amount. - Missouri.
mo_federal_income_tax_deductionadds backrefundable_ctc(line 28) toincome_tax. With the ODC now on line 19, the base nets it, as the MO-1040 line 9 worksheet requires. - Alabama. The 2021 Part II of
al_federal_income_tax_deductionadds backctc − refundable_ctcand subtracts the recomputed 2020 amount. In the non-binding cases the result is unchanged. In the binding cases I traced, the line-6 zero floor absorbs the difference. - New York. The
ny_ctc_pre_2024branch pins every CTC parameter to 2017, so neither change reaches it. - Puerto Rico and eligibility.
pr_refundable_ctcandeligible_for_refundable_creditsread the corrected amounts. - Iowa is S3.
- Threshold readers. The other readers of
ctc_phase_out_thresholdare contrib reforms,taxsim.pyandpr_ctc_phase_out, which follow the corrected surviving-spouse value.
- Solar limit.
- References.
- The govinfo PDF. File pages 57-58 hold §24(h)-(i); page 57 prints "Page 80". File page 81 holds §25D(c).
- The forms.
f1040s8--2021.pdf#page=1shows line 9, andi1040s8--2021.pdf#page=4shows the Line 5 Worksheet. - Format. The multi-page govinfo href in
V/refundable/refundable_ctc.pycarries a "PDF pages 57-58" comment, as CLAUDE.md asks. The new threshold reference title ("2021 Schedule 8812, line 9") has no page text.
- Changelog.
changelog.d/ctc-2021-refundable-split.fixed.mdis a top-level fragment, andfixedis the right type. - Out of scope (pre-existing, not findings):
- Part I-C. The model gives every 2021 filer the fully refundable path. It doesn't model filers without a US principal place of abode (Part I-C), which Remove calculated variables from
input/income.py#1829 tracks on the rulespec side. - Advance payments. It doesn't model the §24(j)/§7527A advance payments. On the form, lines 14f-14i take advances from the refundable part first, but PolicyEngine models the annual entitlement, so the 14a/14b split is the right target.
- Part I-C. The model gives every 2021 filer the fully refundable path. It doesn't model filers without a US principal place of abode (Part I-C), which Remove calculated variables from
- Batch lessons:
- Source-conflict ratchet (Tie source-conflict markers to the register shared with Axiom #10287). The scanned roots are
variables,parametersandreforms.- The check. I ran
main'sCONFLICT_COMMENT_REover the comments of the six scanned files the PR touches (threshold.yaml,non_refundable_ctc.py,ctc_arpa_max_addition.py,ctc_arpa_phase_out_cap.py,refundable_ctc.pyandia_fedtax_deduction.py) at the merge base, the head andmain. Each has 0 matches. - The removed Iowa comment ("flaw in CTC refundable/nonrefundable split") doesn't match.
- The baseline list. None of these files is in
KNOWN_UNMARKED, and the PR adds no marker. - Result. The guard passes on the merged tree. The test YAML and the new Python file are outside the scan.
- The check. I ran
- NH Add New Hampshire state supplementation for 2026 #10156 (state-gated keys): not applicable. Both thresholds are filing-status breakdowns with all five keys, including
SURVIVING_SPOUSE. - Integrate modeled state unemployment insurance into income flows #9558, Document disjoint health premium inputs and correct consumer treatment #10046 and OK Add Oklahoma state supplementation for 2026 #10165: not applicable. No income-source list or wage definition changes.
- Partner tests: untouched. The Household API Partners check passed.
- Source-conflict ratchet (Tie source-conflict markers to the register shared with Axiom #10287). The scanned roots are
Axiom line assessment
Invalid: axiom: pending: hub files parity (S1).
- Recommended form:
axiom: us:statutes/26/24/h#ctc_phase_out_threshold_under_subsection_h encoded-correct; TheAxiomFoundation/rulespec-us#<n> queued. The queued issue is a new open,pe-parity-labelled, dispatch-ready issue for §24(i)(1)(B), (i)(3) and (i)(4). The required contents are listed under S1. Alternatively, cite an encoder PR asencoded. - Not
n/a. These are statutory provisions, and the PR changes 2021 refunds and 2018+ surviving-spouse credits. - Not
encoded-correctfor §24(i). rulespec-usmain(5796861e58) has no subsection (i) module. Remove calculated variables frominput/income.py#1829 covers only (i)(1)(A). encoded-correctis available for §24(h)(3), providedfiling_status == 1means a joint return only. Its tests lack a surviving-spouse case, so add one in the new issue.
CI status
27 pass, 3 skipping, 0 pending, 0 failed. I re-checked gh pr checks 10306 at the end of this review, and the head is still cffa308032.
- The green run. Run 39515880371 (
pull_request, created 2026-10-20 23:34 UTC) tested merge commitafedcfae. That merges the head into07eba1aeea, which ismainas of 2026-10-20 19:22 UTC. That is before Tie source-conflict markers to the register shared with Axiom #10287 (22:02 UTC) and Count the FL and SD LIHEAP comments in the source-conflict ratchet baseline #10334, so CI's tree did not contain the ratchet. I checked it statically instead (see Verified correct). - Where the changed tests ran.
- Quick Feedback selected and passed:
ctc.yaml(2),ctc_arpa_phase_out_cap.yaml(3),ctc_phase_out_threshold.yaml(6),refundable_ctc.yaml(18),ia_integration.yaml(9) andok_federal_ctc.yaml(6). It also passed the new Python file (7 tests in 1.42 s). - Rest (Python, shard-1 + variables) passed the Python file again.
- The full baseline, contrib, microsimulation and Household API Partners suites passed. That includes every file the PR body lists as unfinished.
- Quick Feedback selected and passed:
- The skipped checks are the umbrella jobs of run 39489870440 (2026-10-20 20:11 UTC), which the green run superseded.
- Locally: I ran no tests or model probes. CI is green at the current head. Every expectation and the S3 trace were checked by hand from the code, the parameters and CI-verified values.
Branch status
- Position: 4 commits ahead of
main(328d1721e2) and 26 behind. The merge base isf187dae556. - Merge: clean.
git merge-tree --write-tree PolicyEngine/main cffa308032exits 0 (tree4df778bf2e).- Since the merge base,
mainhas touched Iowa itemized deductions, Oklahoma LIHEAP, SSP and additions, and some itemized-deduction tests. It has touched no file in this PR and nothing under the federal CTC.
- CI base (note only). CI's base is 20 commits behind
main. Mergingmainand re-running would refresh CI on a tree that contains the ratchet guard. - Siblings (note only). No other open PR edits
refundable_ctc.py, the CTC phaseout parameters,non_refundable_ctc.py,ia_fedtax_deduction.pyorok_federal_ctc.py.
0 critical, 3 should and 3 suggestions are open at this head.
Verdict: REQUEST_CHANGES
DTrim99
requested changes
Oct 21, 2026
DTrim99
left a comment
DTrim99
left a comment
Collaborator
There was a problem hiding this comment.
The 2021 split now matches s.24(i)(1)(B) and (i)(4) and Schedule 8812 lines 12/14a/14b, the surviving-spouse $200k threshold matches s.24(h)(3), and other years are unchanged. Three should-address items: (1) the 'pending: hub files parity' axiom line is invalid, so please file a queued pe-parity issue for 24(i)(1)(B)/(i)(3)/(i)(4); (2) no new case sits on an ARPA threshold or covers both phase-outs plus the ODC (the report gives the values); (3) Iowa's 2021 non_refundable_ctc add-back is an obsolete workaround that now over-adds ($500 vs $300). Three suggestions. Full report in the comment above.
This was referenced Oct 21, 2026
Open
This was referenced Oct 22, 2026
Contributor
Author
|
Evidence from Tax-Calculator's PE-TAXSIM validation (PSLmodels/Tax-Calculator
Of the 18 remaining units, 11 are new (PE-US 2.58.0 and Tax-Calculator agreed on a split that is wrong under the form) and 7 differed before. All 18 are heads of household with AGI $328,000–$406,099, where the §24(b) reduction exceeds the $2,000-per-child base. Tax-Calculator phases out its base CTC plus ODC before the ARPA increase ( The TAXSIM-35 test binary (cd2026081819) reports |
This branch has not been deployed
This file contains hidden or bidirectional Unicode text that may be interpreted or compiled differently than what appears below. To review, open the file in an editor that reveals hidden Unicode characters.
Learn more about bidirectional Unicode characters
Sign up for free
to join this conversation on GitHub.
Already have an account?
Sign in to comment
Add this suggestion to a batch that can be applied as a single commit.This suggestion is invalid because no changes were made to the code.Suggestions cannot be applied while the pull request is closed.Suggestions cannot be applied while viewing a subset of changes.Only one suggestion per line can be applied in a batch.Add this suggestion to a batch that can be applied as a single commit.Applying suggestions on deleted lines is not supported.You must change the existing code in this line in order to create a valid suggestion.Outdated suggestions cannot be applied.This suggestion has been applied or marked resolved.Suggestions cannot be applied from pending reviews.Suggestions cannot be applied on multi-line comments.Suggestions cannot be applied while the pull request is queued to merge.Suggestion cannot be applied right now. Please check back later.
WIP: hub impact and parity are pending.
The 2021 fully refundable CTC omitted the first ARPA reduction and could refund credit for other dependents (ODC). This corrects the Schedule 8812 split, including a solar-credit ordering case that previously overstated the federal refund by $500.
Using child-only credit
C, ODCO, the capped first ARPA reductionF, and ordinary phaseoutP:T = max(C − F + O − P, 0)(line 12).R = max(C − F − P, 0)(line 14b).N = min(O, T)(line 14a), retained before the §26(a) tax limit applied on line 14d.The first reduction retains its caps at the enhancement above $2,000 per qualifying child and 5% of the ordinary-minus-ARPA threshold difference. The partial-refundability branch and existing refundable-maximum guard are preserved. The ordinary phaseout threshold for surviving spouses is also corrected to $200,000 from 2018 onward; their separate 2021 ARPA threshold remains $150,000.
Sources: 2021 IRC §24(h) and (i), PDF pages 57–58, 2021 Schedule 8812, page 1, and Line 5 Worksheet, instructions page 4.
Implementation plan:
Validation: 94 YAML cases passed; 10/37 required files finished successfully. 7 Python property tests passed. Recorded: 1 process interrupted at the wall-time guard. The remaining Oklahoma file printed a nine-pass pytest summary, then its process was interrupted during cleanup after the wall clock advanced about 18 minutes during a 50-second wait. No numerical test failure was reported; its normal process exit was not verified. The three supplied U5 cases failed on unfixed main and pass with this change. Formatting and Ruff checks pass.
The local run budget did not cover a complete passing run; the hub must finish the listed validation.
27 required files unfinished
policyengine_us/tests/policy/baseline/gov/irs/credits/ctc/maximum/individual/ctc_child_individual_maximum.yaml— pendingpolicyengine_us/tests/policy/baseline/gov/irs/credits/ctc/maximum/individual/ctc_child_individual_maximum_arpa.yaml— pendingpolicyengine_us/tests/policy/baseline/gov/irs/credits/ctc/maximum/individual/filer_meets_child_ctc_identification_requirements.yaml— pendingpolicyengine_us/tests/policy/baseline/gov/irs/credits/ctc/maximum/individual/filer_meets_ctc_identification_requirements.yaml— pendingpolicyengine_us/tests/policy/baseline/gov/irs/credits/ctc/maximum/individual/meets_ctc_child_identification_requirements.yaml— pendingpolicyengine_us/tests/policy/baseline/gov/irs/credits/ctc/non_refundable_ctc.yaml— pendingpolicyengine_us/tests/policy/baseline/gov/irs/credits/ctc/phase_out/arpa/ctc_arpa_addition.yaml— pendingpolicyengine_us/tests/policy/baseline/gov/irs/credits/ctc/phase_out/arpa/ctc_arpa_max_addition.yaml— pendingpolicyengine_us/tests/policy/baseline/gov/irs/credits/ctc/phase_out/arpa/ctc_arpa_uncapped_phase_out.yaml— pendingpolicyengine_us/tests/policy/baseline/gov/irs/credits/ctc/phase_out/ctc_phase_out.yaml— pendingpolicyengine_us/tests/policy/baseline/gov/irs/credits/ctc/refundable/ctc_credit_limit_worksheet_b_applies.yaml— pendingpolicyengine_us/tests/policy/baseline/gov/irs/credits/ctc/refundable/ctc_limiting_tax_liability.yaml— pendingpolicyengine_us/tests/policy/baseline/gov/irs/credits/ctc/refundable/ctc_non_refundable_minimum.yaml— pendingpolicyengine_us/tests/policy/baseline/gov/irs/credits/ctc/refundable/ctc_phase_in.yaml— pendingpolicyengine_us/tests/policy/baseline/gov/irs/credits/ctc/refundable/ctc_phase_in_relevant_earnings.yaml— pendingpolicyengine_us/tests/policy/baseline/gov/irs/credits/ctc/refundable/ctc_refundable_maximum.yaml— pendingpolicyengine_us/tests/policy/baseline/gov/irs/credits/ctc/refundable/ctc_social_security_tax.yaml— pendingpolicyengine_us/tests/policy/baseline/gov/irs/credits/ctc/refundable/ctc_social_security_tax_dependents.yaml— pendingpolicyengine_us/tests/policy/baseline/gov/irs/credits/ctc/refundable/ctc_tax_liability_after_preceding_credits.yaml— pendingpolicyengine_us/tests/policy/baseline/gov/irs/credits/ctc/refundable/refundable_ctc_barred_by_section_911_exclusion.yaml— pendingpolicyengine_us/tests/policy/baseline/gov/states/ok/tax/income/ok_child_care_child_tax_credit.yaml— interruptedpolicyengine_us/tests/policy/contrib/ctc/ctc_additional_bracket.yaml— pendingpolicyengine_us/tests/policy/contrib/ctc/ctc_minimum_refundable_amount.yaml— pendingpolicyengine_us/tests/policy/contrib/ctc/ctc_older_child_supplement.yaml— pendingpolicyengine_us/tests/policy/contrib/ctc/ctc_per_child_phase_in.yaml— pendingpolicyengine_us/tests/policy/contrib/ctc/ctc_per_child_phase_out.yaml— pendingpolicyengine_us/tests/policy/contrib/ctc/integration.yaml— pendingYAML files run separately through Core's official test runner in sequential foreground processes. No microsimulation was run; the hub handles impact analysis.
axiom: TheAxiomFoundation/rulespec-us#1856 queued for §24(i)(1)(B), (i)(3) and (i)(4), with surviving-spouse companion rows for the 24(h)(3) threshold (us:statutes/26/24/h#ctc_phase_out_threshold_under_subsection_h; no test yet runs a surviving spouse), blocked on ingesting P.L. 117-2 §9611 (TheAxiomFoundation/axiom-corpus#744), a re-pin to a release with the 2021 Schedule 8812, and the derived filing-status chain (TheAxiomFoundation/rulespec-us#1399).