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Fix Idaho OBBBA Schedule 1-A deduction sunset#8299

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max/idaho-obbba-schedule1a-sunset
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Fix Idaho OBBBA Schedule 1-A deduction sunset#8299
MaxGhenis wants to merge 2 commits into
mainfrom
max/idaho-obbba-schedule1a-sunset

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@MaxGhenis
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Summary

  • Move Idaho QBI and federal Schedule 1-A deductions into a periodized Idaho parameter list.
  • Remove the temporary OBBBA Schedule 1-A deductions from Idaho beginning in 2029 without zeroing the federal deduction variables.
  • Add a 2029 regression test showing federal temporary deductions can still calculate while Idaho excludes them.

Fixes #8295.

Validation

  • uv run policyengine-core test policyengine_us/tests/policy/baseline/gov/states/id/tax/income/deductions/id_qualified_business_income_and_federal_schedule_1a_deductions.yaml -c policyengine_us
  • uv run ruff check policyengine_us/variables/gov/states/id/tax/income/deductions/id_qualified_business_income_and_federal_schedule_1a_deductions.py
  • uv run ruff format --check policyengine_us/variables/gov/states/id/tax/income/deductions/id_qualified_business_income_and_federal_schedule_1a_deductions.py

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codecov Bot commented May 14, 2026

Codecov Report

✅ All modified and coverable lines are covered by tests.
✅ Project coverage is 100.00%. Comparing base (8cb60e7) to head (ab7f49b).
⚠️ Report is 19 commits behind head on main.

Additional details and impacted files
@@            Coverage Diff            @@
##              main     #8299   +/-   ##
=========================================
  Coverage   100.00%   100.00%           
=========================================
  Files            3         1    -2     
  Lines           63        10   -53     
=========================================
- Hits            63        10   -53     
Flag Coverage Δ
unittests 100.00% <100.00%> (ø)

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OBBBA temporary tax deductions continue after 2028 in current-law parameters

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