AR joint 2025 20Kpwages 10Kswages 6Kssemp 383Kintrec 446scorp

[feenberg]

See http://taxsim.nber.org/out2psl/942

I think PE is not including scorp in AGI.

I observe the same issue with South Carolina and Illinois

[PavelMakarchuk]

Re-running the bundled input through current PE-US:

• TAXSIM-35: v32 (state AGI) = $873,510, siitax = $38,941
• PE: v32 = $873,510, siitax = $38,931 (within $10 of TAXSIM)

PE's state AGI includes the $446,482 scorp via partnership_s_corp_income (federal AGI source) → state AGI inherits it.

Note: TAXSIM state code 13 = ID (Idaho), not AR. Issue title may be mislabeled — the bundle's txpydata.csv shows state=13. If the intended state was AR (TAXSIM code 4), happy to re-run with that.

PE-US's partnership_s_corp_income is in gov/irs/gross_income/sources.yaml → federal AGI includes it → ID AGI inherits it.

The SC and IL pattern you mentioned would need their own reproduction — happy to investigate if you can point to specific bundles. The general PE-US treatment is to include partnership_s_corp_income in federal AGI (so it flows into all states that key off federal AGI). The federal $167 PE-vs-TAXSIM gap likely traces to QBID treatment.

Closing as the "scorp not in AGI" claim doesn't reproduce on this record.