Issues

• Start the New Jersey child tax credit in tax year 2022 (PE gives it in 2021 through parameter backdating)

  PolicyEngine/policyengine-us#9853 · Filter by author PavelMakarchuk opened on Oct 6, 2026

• Correct two 2024 Minnesota bracket thresholds (single $104,090, head of household $39,010)

  PolicyEngine/policyengine-us#9850 · Filter by author PavelMakarchuk opened on Oct 6, 2026

• Add back disqualified losses to Wisconsin homestead credit household income (Schedule H line 11j)

  PolicyEngine/policyengine-us#9847 · Filter by author PavelMakarchuk opened on Oct 6, 2026

• Derived _per_capita series are not rebuilt by reforms applied to a built system, and hold their value through a None total

  PolicyEngine/policyengine-us#9845 · Filter by author MaxGhenis opened on Oct 6, 2026

• ut_hb210_s2 cannot be passed as reform= (VariableNameConflictError)

  PolicyEngine/policyengine-us#9844 · Filter by author MaxGhenis opened on Oct 6, 2026

• AL, KY, MS, ND and OH dashboard EITC contrib reforms raise 'mixes computation modes' when switched on

  PolicyEngine/policyengine-us#9843 · Filter by author MaxGhenis opened on Oct 6, 2026

• Utah CTC contrib reform changes years in which its in_effect switch is off

  PolicyEngine/policyengine-us#9842 · Filter by author MaxGhenis opened on Oct 6, 2026

• Subtract the EITC in the Missouri federal income tax deduction base (MO-1040 Line 9)

  PolicyEngine/policyengine-us#9838 · Filter by author PavelMakarchuk opened on Oct 6, 2026

• Federal SALT's state income tax term is an AGI-formula withholding estimate that misses state liability in both directions (and is labeled as liability)

  bugstate-income-taxtax
  PolicyEngine/policyengine-us#9837 · Filter by author MaxGhenis opened on Oct 6, 2026

• NY child and dependent care credit does not follow Form IT-216 (NY expense caps, line 10 table, 2021 ARPA decoupling)

  PolicyEngine/policyengine-us#9834 · Filter by author PavelMakarchuk opened on Oct 6, 2026

• additional_tax_bracket reform: from 2026 its brackets 1-7 are not current law, and a finite bracket 8 threshold untaxes income above it

  PolicyEngine/policyengine-us#9832 · Filter by author MaxGhenis opened on Oct 5, 2026

• Arkansas: aged filers with a small pension always take the retirement exemption instead of the larger 65 Special credit

  PolicyEngine/policyengine-us#9830 · Filter by author PavelMakarchuk opened on Oct 5, 2026

• Arkansas 2025 tax is $1.70 high above $100,000 net taxable income ($3,809 + 3.9% rule)

  PolicyEngine/policyengine-us#9828 · Filter by author PavelMakarchuk opened on Oct 5, 2026

• Michigan 2025 senior interest, dividends and capital gains deduction limits are uprated, not the published amounts

  PolicyEngine/policyengine-us#9826 · Filter by author PavelMakarchuk opened on Oct 5, 2026

• Illinois EIC applies the 2023 age and ITIN expansion in 2021 and 2022

  PolicyEngine/policyengine-us#9823 · Filter by author PavelMakarchuk opened on Oct 5, 2026

• Illinois 2021 income tax rebate gives no base amount when federal AGI is negative

  PolicyEngine/policyengine-us#9821 · Filter by author PavelMakarchuk opened on Oct 5, 2026

• State EITC helper floors each spouse's earnings at zero instead of netting self-employment losses (IL, CO, DC, IN)

  PolicyEngine/policyengine-us#9819 · Filter by author PavelMakarchuk opened on Oct 5, 2026

• CalEITC and YCTC floor each spouse's earnings at zero instead of netting self-employment losses (FTB 3514 line 19)

  PolicyEngine/policyengine-us#9816 · Filter by author PavelMakarchuk opened on Oct 5, 2026

• Wisconsin Works: the CMC (custodial parent of an infant) placement compares age in years with a limit in months, so children aged 1 and 2 get the $673 grant

  bughhs/tanfstates/wi
  PolicyEngine/policyengine-us#9815 · Filter by author PavelMakarchuk opened on Oct 5, 2026

• AL, AR, MS and NJ add tax unit dependents' income to the filer's state income (Iowa net income too), although federal AGI leaves it out

  bugstate-income-taxstates/alstates/arstates/iastates/msstates/nj
  PolicyEngine/policyengine-us#9814 · Filter by author PavelMakarchuk opened on Oct 5, 2026

• California SDI employee rate: the 2026 rate (1.3%) applies to every year, including 2024 (1.1%) and 2025 (1.2%)

  bugparametersstates/ca
  PolicyEngine/policyengine-us#9813 · Filter by author PavelMakarchuk opened on Oct 5, 2026

• Michigan 2025 home heating credit standard allowance is uprated instead of the Table A amounts

  PolicyEngine/policyengine-us#9811 · Filter by author PavelMakarchuk opened on Oct 5, 2026

• state_income_tax leaves out the Idaho $10 permanent building fund tax

  PolicyEngine/policyengine-us#9809 · Filter by author PavelMakarchuk opened on Oct 5, 2026

• Federal SALT omits mandatory employee state payroll contributions (SDI, TDI, PFML, PA UC) already computed in employee_state_payroll_tax

  bugtax
  PolicyEngine/policyengine-us#9807 · Filter by author MaxGhenis opened on Oct 5, 2026

• Montana: obsolete *_for_federal_itemization copies put a state-withholding proxy and the repealed federal-tax deduction into state_itemized_deductions (TAXSIM v35)

  code-healthstates/mt
  PolicyEngine/policyengine-us#9806 · Filter by author MaxGhenis opened on Oct 5, 2026