PolicyEngine / PolicyEngine/policyengine-us

Unify phase-out thresholds for IRS exemptions and itemized deduction

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code-health tax
Dominant language
Python
Stars
163
Forks
213
Avg merge
3d 3h
Merged PRs (30d)
96

Description

The personal exemptions part of the IRC points to the itemized deduction phase-out threshold: https://www.law.cornell.edu/uscode/text/26/151#d_3_B

Contributor guide

Open the contributing guide

Research direction

The issue names no repository file or test; use the personal-exemptions and itemized-deduction rules as the entry points, with IRC §151(d)(3)(B) as the first reference. Determine the intended shared phase-out threshold and verify that both rules use it consistently.

Written by the indexing model from the issue text.

Assessment

Tech stack
python
Domain
backend
Issue type
Bug
Difficulty
4/5
Estimated time
3-5 days
Activity status
Stale
Clarity
Needs clarification
Newbie friendliness
30/100

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