Scope AR MFJ-2dep low-income table rows added in 2024-2025 to those years#9025
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PavelMakarchuk wants to merge 2 commits into
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Scope AR MFJ-2dep low-income table rows added in 2024-2025 to those years#9025PavelMakarchuk wants to merge 2 commits into
PavelMakarchuk wants to merge 2 commits into
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…ears
Core backfills a bracket's first value to the timeline start, so the
rows added for TY2024 (35,000 -> 765) and TY2025 (36,001 -> 790)
resolved at 2021-2023 instants, creating spurious low-income-table
eligibility windows above the published cutoffs ('Above $32,200 use
Standard or Itemized Deductions and Regular Income Tax Table', 2021)
and non-monotonic tax. Adds explicit 2021-01-01: .inf values and
table-verified tests.
Fixes #9024
Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>
Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>
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Fixes #9024. Backward-leak class (#9008, #9022).
Two late-defined rows in
low_income_tax_tables/joint/two_or_more_dependents.yamlcarry finite amounts that backfill to earlier instants:(35,000 → $765)from TY2024 resolved at 2021–2023, and(36,001 → $790)from TY2025 resolved at 2021–2024. The published DFA tables end at "Above $32,200" (2021), "Above $33,100" (2022), "Above $34,100" (2023), "Above $35,100" (2024) — verbatim cutoff notes in the table PDFs.Impact (verified end-to-end pre-fix): TY2021 MFJ + 2 kids at wages $35,050 →
ar_income_tax_before_non_refundable_credits_joint$765 via the leaked row, vs $1,092.54 from the regular table (2021 bracket card, verbatim: "$23,600 $39,699 5.0% minus $439.96"). Non-monotonic: a $150 raise cut AR tax by ~$320.Change: explicit
2021-01-01: .infthreshold+amount on the four late brackets. Post-fix per-year scale behavior: 2021–2023 → inf (falls through to regular table), 2024 → 765/inf, 2025 → published rows.Tests (expected values from the published tables/cards): 2021 above-cutoff → 1,092.54; 2021 in-table $31,901–$32,000 row → 921 (TaxTables_2021.pdf); 2024 last published row → 765. 14/14 pass.
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