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Restore Pennsylvania property tax or rent rebate to 2026 aggregate#9006

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DTrim99:restore-pa-property-tax-rebate-2026
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Restore Pennsylvania property tax or rent rebate to 2026 aggregate#9006
DTrim99 wants to merge 2 commits into
PolicyEngine:mainfrom
DTrim99:restore-pa-property-tax-rebate-2026

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@DTrim99

@DTrim99 DTrim99 commented Jul 13, 2026

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Summary

Restores pa_property_tax_or_rent_rebate to the 2026 block of state_property_tax_credits.yaml.

It was present in the 2025 block but was dropped from the 2026 block when the Indiana over-65 credit PR (#8308) created a fresh 2026 list — the same accidental merge collision that dropped nd_renters_refund (restored separately in #8996). The omission silently zeroed the Pennsylvania Property Tax/Rent Rebate in 2026 microsimulations.

Why this is correct

The Property Tax/Rent Rebate is an ongoing program with no 2026 sunset. Its parameters (amount schedule, income limit) carry their 2025 values forward, so restoring it to the 2026 aggregate makes it compute exactly as it did in 2025 — which is the intended behavior.

Changes

  • Add pa_property_tax_or_rent_rebate back to the 2026 block (alphabetical position, matching 2025).

No new variables or parameters — this is purely the accidentally-dropped aggregate entry.

🤖 Generated with Claude Code

pa_property_tax_or_rent_rebate was present in the 2024 and 2025 blocks of
state_property_tax_credits.yaml but was dropped from the 2026 block when the
Indiana over-65 credit PR (PolicyEngine#8308) created a fresh 2026 list. This silently
zeroed the Pennsylvania rebate in 2026 microsimulations. Its parameters carry
their 2025 values forward, so the program continues unchanged in 2026.

Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
@DTrim99 DTrim99 requested a review from PavelMakarchuk July 13, 2026 13:27
Guards against pa_property_tax_or_rent_rebate being dropped from the 2026
state property tax credits list again: a qualifying 2026 PA household must
see the rebate flow through taxsim_state_property_tax_credit. Uses the
vt_renter_credit_in_aggregate.yaml pattern.

Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
@DTrim99

DTrim99 commented Jul 13, 2026

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Independent review + fixes applied

Independent review confirmed the one-line restore is correct and low-risk (the PA Property Tax/Rent Rebate is ongoing, its parameters carry 2025 values forward, and it appears exactly once in the 2026 list). No critical issues. Applied the findings:

🟡 Should Address

  • The reviewer independently flagged that nd_renters_refund was dropped from the 2026 block by the same collision. That is already restored in PR Add North Dakota primary residence credit (HB 1176) #8996 (ND). I've kept it out of this PR to avoid a duplicate-line merge conflict — the two PRs touch different rows of the 2026 block.

🟢 Suggestions — applied

  • Added a regression-guard test (state_property_tax_credits/pa_property_tax_or_rent_rebate_in_aggregate.yaml, following the vt_renter_credit_in_aggregate.yaml pattern): a qualifying 2026 PA household must see the rebate flow through taxsim_state_property_tax_credit (→ $1,000). Nothing previously covered the 2026 aggregate, which is why the drop went unnoticed.
  • Corrected the PR description: PA was present in the 2025 block only (not "2024 and 2025").

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