Book Connecticut child tax rebate in 2021 eligibility year (like RI/NM) - #9274
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Book Connecticut child tax rebate in 2021 eligibility year (like RI/NM)#9274DTrim99 wants to merge 1 commit into
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The Connecticut 2022 child tax rebate (PA 22-118) is determined by the 2021 return, claimed by a separate application, and paid in fall 2022 — it is not a line on the CT-1040. PolicyEngine was applying it as a 2022 non-refundable income-tax credit, reducing 2022 CT income tax and computing eligibility from 2022 data, while it books every other prior-year rebate (ri_child_tax_rebate, nm_2021_income_rebate) in the eligibility year. Move ct_child_tax_rebate to the 2021 refundable-credit list (removed in 2022) and shift its parameters to 2021, mirroring ri_child_tax_rebate. 2022 CT income tax no longer includes the rebate, matching the CT-1040. Zero ct_child_tax_rebate in the two 2021 CT integration tests (TAXSIM35 does not model it), following the ri_child_tax_rebate convention. Fixes PolicyEngine#9270. Surfaced by PolicyEngine/policyengine-taxsim#1127. Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>
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Fixes #9270. Surfaced by PolicyEngine/policyengine-taxsim#1127.
Problem
The Connecticut 2022 Child Tax Rebate (PA 22-118) is $250/child (max 3), determined by the 2021 return, claimed by a separate application (June–July 2022), and paid in fall 2022 — CT DRS overview. It is not a line on the CT-1040.
PolicyEngine listed
ct_child_tax_rebateamong Connecticut's 2022 non-refundable income-tax credits, so it reduced 2022 CT income tax (e.g. a HoH with one child and CT AGI $54,934: CT income tax 2,094 → 1,844) and computed eligibility from 2022 income/dependents. TaxAct's 2022 CT-1040 shows CT income tax $2,094 with no rebate.PolicyEngine already books the directly analogous prior-year rebates in the eligibility year:
ri_child_tax_rebate(RI's $250/child, 2021-return-based, paid Oct 2022) andnm_2021_income_rebateare both in their 2021 refundable lists. Connecticut's was the outlier.Fix
Mirror
ri_child_tax_rebate:ct_child_tax_rebatefromct/tax/income/credits/non_refundable.yaml(2022).ct/tax/income/credits/refundable.yamlunder2021-01-01(removed 2022) — refundable, since the rebate is a check paid regardless of tax liability.amount,child_cap,reduction/*) from2022-01-01to2021-01-01, so eligibility is computed from 2021 income/dependents.ct_child_tax_rebateunit tests to period 2021 (amounts unchanged).ct_child_tax_rebatein the two 2021 CT integration tests (their expectedct_income_taxcomes from TAXSIM35, which does not model the rebate) — following the existingri_child_tax_rebate: 0convention in the RI integration test.Result
2022 CT income tax no longer includes the rebate ($2,094, matching the CT-1040), and Connecticut is consistent with the eligibility-year treatment PolicyEngine uses for Rhode Island and New Mexico. Full CT baseline suite passes.