Fix MT Elderly Homeowner/Renter Credit eligibility cap#8548
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PavelMakarchuk wants to merge 4 commits into
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Fix MT Elderly Homeowner/Renter Credit eligibility cap#8548PavelMakarchuk wants to merge 4 commits into
PavelMakarchuk wants to merge 4 commits into
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Closes #8547 - Apply the multiplier phase-out to the tax-unit-aggregated gross household income, not the per-person value, per § 15-30-2337(4). - Add the untaxed portion of Social Security to the gross household income sources so all SS is counted per § 15-30-2337(9)(a)(viii). - Add an integration test for a joint filer above the $45,000 cap. Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com>
Codecov Report✅ All modified and coverable lines are covered by tests. Additional details and impacted files@@ Coverage Diff @@
## main #8548 +/- ##
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+ Coverage 94.69% 100.00% +5.30%
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Files 7 2 -5
Lines 113 38 -75
Branches 2 0 -2
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- Hits 107 38 -69
+ Misses 6 0 -6
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- Multiplier uses household-aggregated GHI (per-person GHI under threshold; tax-unit sum lands in phase-out bracket). - Credit = 0 at exactly $45,000 GHI boundary. - Full untaxed Social Security counted in the gross household income variable. Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com>
Add veterans_benefits, child_support_received, strike_benefits, and general_assistance to the statutory list of nontaxable income items counted toward gross household income, covering items (i), (iv), (v), and (vi). Add a test asserting they are all summed. Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com>
Federal AGI already includes the taxable portion of pension and IRA distributions (via taxable_pension_income and taxable_retirement_distributions). The gross income sources list was adding pension_income and taxable_ira_distributions on top of AGI, causing the taxable portions to be counted twice. Replace pension_income with tax_exempt_pension_income and drop taxable_ira_distributions; the existing tax_exempt_ira_distributions still captures the Roth portion not in AGI. Verified: a single MT filer with \$10,000 taxable pension or taxable IRA distribution now produces \$10,000 of gross household income (was \$20,000). Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com>
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Summary
Closes #8547.
Two bugs caused the Montana Elderly Homeowner/Renter Credit to be granted to filers above the $45,000 gross household income cap mandated by § 15-30-2338(1)(d):
gross_household_income, but § 15-30-2337(4) defines GHI at the household level. Now aggregated to the tax unit before the multiplier lookup.adjusted_gross_income_person, which only includes the taxable SS portion. § 15-30-2337(9)(a)(viii) requires all federal social security payments. The gross household income variable now adds the untaxed SS portion (social_security - taxable_social_security) on top of the parametric source list.Test plan
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