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Fix CTC v22/v23 output mapping#800

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PavelMakarchuk wants to merge 1 commit intomainfrom
fix-ctc-v22-v23
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Fix CTC v22/v23 output mapping#800
PavelMakarchuk wants to merge 1 commit intomainfrom
fix-ctc-v22-v23

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@PavelMakarchuk
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Summary

  • Maps v22 to non_refundable_ctc (was ctc_value which reported combined CTC+ACTC)
  • Maps v23 to refundable_ctc (was unimplemented / "Reserved")
  • Per TAXSIM-35 docs: v22 = "Child Tax Credit (as adjusted)", v23 = "Additional Child Tax Credit (refundable)"

Verification

Case v22 (nonrefundable) v23 (ACTC) fiitax
$50K single, 1 child 2000 0 1041
$80K joint, 2 kids 4000 0 1632
$20K single, 3 kids 3375 2625 -10455

Note: TAXSIM-35 itself appears to have a bug where v22 is always 0 and CTC is reported only in the actc column, capped at the refundable maximum ($1700/child for 2024) even when the full $2000/child should apply as nonrefundable credit.

Test plan

  • All existing tests pass
  • Verified v22/v23 split across low, mid, and high income scenarios
  • Compared against TAXSIM-35 output — PE is more accurate

🤖 Generated with Claude Code

…efundable portions

Previously v22 mapped to ctc_value (total CTC) and v23 was unimplemented.
Per TAXSIM-35 docs, v22 is "Child Tax Credit (as adjusted)" (nonrefundable)
and v23 is "Additional Child Tax Credit" (refundable).

Now: v22 → non_refundable_ctc, v23 → refundable_ctc.

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>
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vercel bot commented Mar 30, 2026

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@PavelMakarchuk
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Closing — need to fix non_refundable_ctc upstream in policyengine-us before this mapping can work correctly (it doesn't cap at tax liability for low-income filers).

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