Report Delaware staxbc on the elected combined-separate path - #1151
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Report Delaware staxbc on the elected combined-separate path#1151DTrim99 wants to merge 1 commit into
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Delaware lets a married couple file combined separate (Filing Status 4), taxing each spouse's income in its own column; PolicyEngine elects that path when it is cheaper. The variable `staxbc` maps to for DE, de_income_tax_before_non_refundable_credits_unit, always reflects the joint single-column computation (it must, to cap non-refundable credits and drive the election without a circular dependency). The reported tax before credits therefore showed the joint figure even when the combined- separate election was used. Report the sum of the two per-column liabilities for DE rows that elect combined separate, in both the batch PolicyEngineRunner (the CLI path) and the single-record export_household path. Other states and DE joint filers are unchanged. The liability after credits (siitax) was already correct. See taxsim #1146. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
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Addresses taxsim #1146.
What
Delaware lets a married couple file combined separate (Filing Status 4), taxing each spouse's income in its own column. PolicyEngine elects that path when it is cheaper after credits, and its final Delaware liability (
siitax) already matches TaxAct.The variable
staxbcmaps to for DE —de_income_tax_before_non_refundable_credits_unit— always reflects the joint single-column computation (it must, to cap non-refundable credits and drive the combined-separate election without a circular dependency). So the reported tax before credits showed the joint figure even when the combined-separate election was used, making it look like PE had chosen joint filing when it hadn't.This reports the sum of the two per-column liabilities for DE rows that elect combined separate, in both:
PolicyEngineRunner(the production CLI path), andexport_householdpath (public API).Other states and DE joint filers are unchanged.
siitaxis untouched.Example (taxsim #1146)
DE joint, ages 37/35, 1 dependent, $157,143 + $10,057 wages, $2,930 interest, $29,883 child care. PE elects combined separate.
staxbc(tax before credits)siitaxTaxAct's PIT-RES shows the two columns' tax as $194 + $9,237 = $9,431.
Tests
tests/test_de_staxbc_elected_path.py: the #1146 record'sstaxbcreflects the elected combined-separate path (~9,431, not the joint 9,783), and a DE single filer is unaffected. Existing state-output-adapter, MD parity, and net-of-rebates tests still pass.🤖 Generated with Claude Code