Add Idaho CTC revival and Georgia refundable CTC contributed reforms#8856
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DTrim99 wants to merge 2 commits into
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Add Idaho CTC revival and Georgia refundable CTC contributed reforms#8856DTrim99 wants to merge 2 commits into
DTrim99 wants to merge 2 commits into
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…olicyEngine#8854) Two state child-tax-credit contrib reforms for the child-poverty dashboard: - gov.contrib.states.id.ctc: revive Idaho's expired $205/child CTC by re-adding id_ctc to the ordered nonrefundable list via modify_parameters, with an optional refundable top-up (id_refundable_ctc, capped per child) registered in the refundable list. The baseline gov.states.id.tax.income.credits.ctc.amount stays editable; in_effect revives nonrefundably, refundable.in_effect adds the refund. - gov.contrib.states.ga.ctc.refundable: pay the unused portion of ga_ctc as a refund (ga_refundable_ctc = min(unused potential, amount * eligible under-6 children)). Georgia has no refundable-credit list, so the reform wires ga_refundable_credits to add ga_refundable_ctc (no baseline change). Both share the state_non_refundable_credit_limit shape, register in reforms.py with the standard 5-year in_effect lookahead, and mirror ut_ctc_reform. Changelog fragments and contrib tests per state. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
…wlist The Georgia refundable CTC reform references "ga_ctc" as the ordering key for state_non_refundable_credit_limit (it reads the pre-ordering ga_ctc_potential for the value, not the applied credit), which the code-health consumer test requires to be reviewed. Add the reviewed entry. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
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Implements #8854 — two state child-tax-credit contributed reforms for the child-poverty dashboard, shipped together. Both are opt-in (default off) and mirror
ut_ctc_reform.1. Idaho CTC revival —
gov.contrib.states.id.ctcIdaho's $205/child CTC (
id_ctc, §63-3029L) was dropped from the ordered nonrefundable list as of 2026. The reform:in_effect— re-addsid_ctctogov.states.id.tax.income.credits.non_refundableviamodify_parameters, reviving the nonrefundable credit. The baselinegov.states.id.tax.income.credits.ctc.amountstays editable.refundable.in_effect+refundable.amount— addsid_refundable_ctc(registered in the refundable list) payingmin(unused id_ctc potential, amount × qualifying children). Cap = credit amount → fully refundable; cap 0 / refundable off → pure nonrefundable revival.2. Georgia CTC refundability —
gov.contrib.states.ga.ctc.refundablega_ctc($250/child under 6, HB 136) is nonrefundable. The reform addsga_refundable_ctc=min(unused ga_ctc_potential, amount × eligible under-6 children).Design note: unlike ID/UT, Georgia has no refundable-credit list (
ga_refundable_creditsreturned 0, norefundable.yaml). Rather than add baseline infrastructure, the reform wiresga_refundable_creditstoadds = ["ga_refundable_ctc"]— a self-contained contrib with zero baseline change, keeping thega_refundable_ctc/id_refundable_ctcvariable shapes parallel (the issue's actual "stay parallel" requirement).Shared
state_non_refundable_credit_limitshape for the unused-potential calculation.reforms.pywith the standard 5-yearin_effectlookahead.*_income_tax_before_non_refundable_creditsto isolate the credit math).Consumer: the child-poverty-impact-dashboard will wire both as reform options once released.
CI running now; will confirm green.
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