Add dedicated South Carolina dependent exemption parameter#8691
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DTrim99 wants to merge 2 commits into
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Add dedicated South Carolina dependent exemption parameter#8691DTrim99 wants to merge 2 commits into
DTrim99 wants to merge 2 commits into
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SC's dependent exemption (Section 12-6-1140(13)) had no parameter of its own — both sc_dependent_exemption and sc_young_child_deduction read the young child deduction's amount param (gov.states.sc.tax.income.deductions.young_child.amount), which is backwards: Section 12-6-1160 defines the young child deduction as "equal to the dependent exemption amount," so the amount belongs to 12-6-1140. Move the amount param to gov.states.sc.tax.income.deductions.dependent_exemption. amount, point sc_dependent_exemption at it, and have sc_young_child_deduction reference it (keeping its own ineligible_age). No change to calculated values — the existing SC baseline tests pass unchanged. This also lets the amount be adjusted independently of the young child deduction's age gate (useful for the Child Poverty Impact Dashboard). Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com>
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Per review, give the South Carolina young child deduction (Section 12-6-1160) its own amount parameter rather than referencing the dependent exemption amount. There are now two independent parameters in their correct folders: - gov.states.sc.tax.income.deductions.dependent_exemption.amount (Section 12-6-1140) - gov.states.sc.tax.income.deductions.young_child.amount (Section 12-6-1160) Values are identical (the statute sets 1160 equal to 1140), so no calculated values change; the existing SC baseline tests pass unchanged. Keeping them separate lets the two be modelled independently. Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com>
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What this does
South Carolina's dependent exemption (§12-6-1140(13)) had no parameter of its own — both
sc_dependent_exemptionandsc_young_child_deductionread the young-child deduction's amount. This adds proper, separate parameters for the two distinct statutory provisions, each in its own folder:gov.states.sc.tax.income.deductions.dependent_exemption.amount— §12-6-1140(13), a deduction for every dependent (read bysc_dependent_exemption).gov.states.sc.tax.income.deductions.young_child.amount— §12-6-1160, the additional deduction for dependents under 6 (read bysc_young_child_deduction).§12-6-1160 sets its amount equal to the §12-6-1140 amount, so both parameters carry identical values — but keeping them separate lets each be modelled/adjusted independently (e.g. in the Child Poverty Impact Dashboard).
No behavior change
Pure restructure — values are identical. A dependent under 6 still correctly receives both deductions (~$8,220 combined), which is real SC policy. The existing SC baseline tests pass unchanged:
sc_young_child_deduction.yaml(4) +sc_dependent_exemption.yaml(2) — 6 passed.🤖 Generated with Claude Code