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…A MAGI The Optional State Sales Tax Table row is read at "the amount shown on your Form 1040 or 1040-SR, line 11b, plus any nontaxable items" (2025 Schedule A instructions), and WATCA's section 1A(d)(2) adds "the portion of the taxpayer's social security benefits" that section 86 leaves out. Both measure the filers' own return. Both read tax_exempt_social_security, which carries a tax unit dependent's whole benefit, and the table income also summed every member's person-level nontaxable items with add(). A dependent's benefits are income of "the person who has the legal right to receive the benefits" (IRS Pub. 915, 2025). - state_sales_tax_income_bracket sums its sources with tax_unit_non_dep_add, and its source list uses filer_tax_exempt_social_security. TANF is an SPM-unit amount, which tax_unit_non_dep_add adds as add() does, as every tax unit member's per-person share, so a family grant paid to the caretaker still counts in full. - watca_alternative_tax_magi adds filer_tax_exempt_social_security. Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
…d a property test Colorado's sales tax refund adds to federal AGI the "Social security benefits excluded from federal adjusted gross income" (C.R.S. 39-22-2003(1.5)(b)), measured as "the qualified individual's adjusted gross income" ((3)(c)); DR 0104 line 35 is the filers' Form 1040 line 6a less 6b. Maine's fairness credits add the interest and Social Security left out of federal AGI (36 M.R.S. 5213-A(1)(B), 5219-KK(1)(D)), and Rule 813 .03 makes it "the taxpayer's". Both read tax_exempt_social_security, which carries a dependent's whole benefit, and Maine also summed every member's tax-exempt interest. - co magi_sources and me income_sources use filer_tax_exempt_social_security; Maine's income sums its sources with tax_unit_non_dep_add. - Colorado's 2025 Book 104 reference pointed at page 23 (military subtraction text); the MAGI lines are on pages 13 and 42. - A property test draws filers and one to three dependents, children or aged parents, with benefits from $1 to $1,000,000, and checks that the per-return readers are unchanged when the dependents' amounts are zero, as drawn or doubled. The table amount, the refund and the credits are checked for units with child dependents only: an aged parent's own income can decide whether the filer heads a household for them. - WATCA gets the same property as a YAML grid over the child's benefit, so CI builds no extra reformed system. - The grandchild bracket case now fails under each half of the sales tax fix alone, not only both together. Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
RCW 84.36.383(2) combines the disposable income of the claimant, the spouse or domestic partner, and each cotenant (a resident with an ownership interest, (3)). WAC 458-16A-120(2)(b) adds nontaxable Social Security to the AGI of "the person receiving these benefits", and pensions, excluded military pay and tax-exempt interest to the recipient's. The model read tax_exempt_social_security, which carries a dependent's whole benefit, and summed every member's person-level add-backs with add(). - sources use filer_tax_exempt_social_security, summed with tax_unit_non_dep_add. A dependent who owns part of the residence is a cotenant and comes in once, through wa_pte_cotenant_disposable_income. - The medical deductions keep summing every member: the statute counts amounts the claimant or spouse paid, and expense inputs don't record the payer. - Rhode Island's property tax credit counts "all income received by all persons of a household" (R.I. Gen. Laws 44-33-3(6)), so it keeps the household amount; a new case pins a dependent's benefits there. - The property test adds Washington. It zeroes Medicare premiums, which the measure subtracts and which can turn on another member's income through Medicare Savings Program deeming. Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
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Picking this up for the US hub. I'm continuing an earlier session's work on this PR: its three commits ( Generated by Claude Code |
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WIP: draft while the item is in progress. CI skips drafts, so it hasn't run.
What and why
tax_exempt_social_securityadds every tax unit member's benefit, so it carries a tax unit dependent's whole benefit. #9825 addedfiler_tax_exempt_social_security(head and spouse only) and left the other readers on the household amount. This PR moves the readers whose law measures the filers' own return.Done so far (commit f2561e8):
state_sales_tax_income_bracket). The 2025 Schedule A instructions read the table at "the amount shown on your Form 1040 or 1040-SR, line 11b, plus any nontaxable items". The source list now usesfiler_tax_exempt_social_security, and the person-level sources are summed withtax_unit_non_dep_add, so a dependent's SSI, tax-exempt interest, veterans' benefits, workers' compensation and nontaxable pensions also stay out. TANF is an SPM-unit amount;tax_unit_non_dep_addadds it asadddoes, so a family grant still counts in full.watca_alternative_tax_magi). Section 1A(d)(2) of S. 4083 adds "the portion of the taxpayer's social security benefits" that section 86 leaves out. It now addsfiler_tax_exempt_social_security.Plan:
Test plan
state_sales_tax_income_bracket.yaml(4 new cases) andcontrib/congress/watca.yaml(2 new cases). The 3 sales tax and 2 WATCA regressions fail onmainand pass here.test_state_sales_tax_table.py: source list updated, 89 passed.make format(ruff format on changed files)changelog.d/impact: the hub will measure
axiom: (hub files pe-parity before landing)
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