PolicyEngine / PolicyEngine/policyengine-taxsim

DE 2021 joint 2depx 59Kpwages 55Kswages 18Kchildcare

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Description

See http://taxsim.nber.org/out2psl/1188

Difference in child care credit. Note credit can only be applied to the lower income partner, so part of it is lost. But that does not explain why v38 is zero (v40 does include calculated childcare value.

See line 30 instruction on page 9 of
https://taxsim.nber.org/historical_state_tax_forms/DE/2021/PIT-RES_TY21_2021-01_Instructions.pdf

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Research direction

Start by comparing the output at http://taxsim.nber.org/out2psl/1188 with the Delaware 2021 instructions, especially line 30 on page 9. Trace how the child care credit produces v38 and v40 for this joint-return case; done means the discrepancy is explained and the calculation follows the stated lower-income-partner limitation.

Written by the indexing model from the issue text.

Assessment

Tech stack
python
Domain
backend
Issue type
Bug
Difficulty
3/5
Estimated time
1-2 days
Activity status
Active
Clarity
Mostly clear
Newbie friendliness
55/100

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