Fix UT fully refundable EITC reform crash and zero-refund bug#8645
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PavelMakarchuk wants to merge 2 commits into
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Fix UT fully refundable EITC reform crash and zero-refund bug#8645PavelMakarchuk wants to merge 2 commits into
PavelMakarchuk wants to merge 2 commits into
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Mirrors the MO fix in #8642 for Utah's analogous bundled reform. - ut_refundable_credits: clear inherited adds/subtracts so the reform's formula doesn't trip the core engine's strict computation-mode check. - ut_non_refundable_credits: resolve the non_refundable parameter to a list of variable names before passing it to add() — the previous literal string was iterated character-by-character at calc time. - ut_fully_refundable_eitc: pay the uncapped potential credit (ut_eitc_potential) instead of the tax-liability-capped ut_eitc so the reform delivers a refund to zero-liability filers. Fixes #8644 Co-Authored-By: Claude Opus 4.7 <noreply@anthropic.com>
…erage - ut_non_refundable_credits: switch from `add() then subtract ut_eitc` to `ordered_capped_state_non_refundable_credits` with ut_eitc filtered out of the ordered list. The previous form overstated the non-refundable total whenever the bucket binds at liability — the ordered cap must walk the credit list to free each later credit's slot correctly. This matches the baseline ut_non_refundable_credits computation exactly, except EITC is removed because it is paid as refundable here. - Add three regression tests: W-2 wages cap (Utah Code § 59-10-1044) binding under the reform, a self-employment-only filer receiving no refundable credit (no W-2 wages → zero potential), and confirmation that the reformed credit is paid without double-counting at partial liability. Co-Authored-By: Claude Opus 4.7 <noreply@anthropic.com>
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Fixes #8644
Problem
Triggering the bundled Utah fully-refundable-EITC contrib reform (
gov.contrib.states.ut.child_poverty_impact_dashboard.eitc.in_effect) crashed the simulation. After working around the crash, the reform also failed to actually pay the EITC as refundable for the low-liability filers refundability is meant to help — same dual-bug profile as the Missouri reform fixed in #8642.Three bugs fixed in
ut_fully_refundable_eitc_reform.py1.
add()received a parameter path string (crash).ut_non_refundable_credits.formulapassed the literal string"gov.states.ut.tax.income.credits.non_refundable"toadd(), which iterates it character by character —get_variable("g")returnsNone→AttributeError: 'NoneType' object has no attribute 'entity'. Now resolves the parameter to its list of variable names first.2. Mixed computation modes (crash on core ≥3.26.8).
ut_refundable_creditsredeclared aformulabut inheritedaddsfrom the baseline variable, tripping the engine's strict mode check (ValueError: ... mixes computation modes). Now setsadds = Noneandsubtracts = Noneexplicitly.3. Refundable credit capped at tax liability (silent zero-refund).
ut_fully_refundable_eitcreturnedut_eitc— the applied credit capped at UT tax liability — so a zero-liability filer received$0even though refundability should pay the full amount. Now usesut_eitc_potential(uncapped at liability; the W-2 wages cap mandated by Utah Code § 59-10-1044 still applies as designed). Same functional fix the MO PR applied viamo_wftc_potential.Verification
Reproduced the issue's exact script — runs without raising. Verified the reform's effect against baseline using the YAML regression test below: a Utah filer with
eitc = 5_000,employment_income = 30_000, andut_income_tax_before_non_refundable_credits = 0(i.e. zero state liability) now receives the fullut_eitc_potential = 1_000asut_refundable_credits, where the buggy reform returned$0.Tests
tests/policy/reform/ut_fully_refundable_eitc.yaml: verifies the full potential UT EITC is paid as refundable at zero liability, the nonrefundable portion is zeroed, and there's no double-counting when liability already absorbs the credit.tests/policy/contrib/states/ut/child_poverty_impact_dashboard/eitc/ut_fully_refundable_eitc.yamlupdated to drive from federaleitc(rather than injecting the cappedut_eitc), in line with the new uncapped behaviour.test_non_refundable_credit_downstream_consumers.pyinvariant still passes (the reform's reference tout_eitcinut_non_refundable_creditsis unchanged).🤖 Generated with Claude Code