Surfaced by extending the eCPS driver analysis (#1059) to TY2022/2024. On records with no dependents, taxsimtest grants the childless EITC to filers outside the 25–64 age window in 2022 and 2023:
| Year |
records where TAXSIM grants childless EITC and PE denies |
of which age <25 |
of which 65+ |
| 2021 (ARPA) |
11 |
2 |
1 — engines agree |
| 2022 |
101 |
49 |
47 |
| 2023 |
109 |
53 |
51 |
| 2024 |
6 |
0 |
1 — fixed |
Examples (TY2022): age 22, $7,882 wages → TAXSIM EITC $560 (the 2022 childless max), PE $0. Age 75, $519 wages → TAXSIM $40, PE $0. Age 66/78 joint, $6,910 wages → TAXSIM $539, PE $0.
ARPA §9621 expanded the childless EITC ages (19+, no upper limit) for taxable years beginning in 2021 only; IRC §32(c)(1)(A)(ii)(II) reverts to 25–64 from 2022. PolicyEngine applies the 25–64 window; taxsimtest appears to keep the ARPA ages through 2023 (and correctly reverts by 2024 — suggesting the 2022/2023 law years just weren't reverted).
Does taxsimtest intend the ARPA age rules to persist in 2022–2023? Happy to send the record bundle. (Tested with the bundled taxsimtest-osx build; ~100 records/year in an 8,000-record eCPS sample, ~$300 median EITC each.)
Surfaced by extending the eCPS driver analysis (#1059) to TY2022/2024. On records with no dependents,
taxsimtestgrants the childless EITC to filers outside the 25–64 age window in 2022 and 2023:Examples (TY2022): age 22, $7,882 wages → TAXSIM EITC $560 (the 2022 childless max), PE $0. Age 75, $519 wages → TAXSIM $40, PE $0. Age 66/78 joint, $6,910 wages → TAXSIM $539, PE $0.
ARPA §9621 expanded the childless EITC ages (19+, no upper limit) for taxable years beginning in 2021 only; IRC §32(c)(1)(A)(ii)(II) reverts to 25–64 from 2022. PolicyEngine applies the 25–64 window;
taxsimtestappears to keep the ARPA ages through 2023 (and correctly reverts by 2024 — suggesting the 2022/2023 law years just weren't reverted).Does
taxsimtestintend the ARPA age rules to persist in 2022–2023? Happy to send the record bundle. (Tested with the bundledtaxsimtest-osxbuild; ~100 records/year in an 8,000-record eCPS sample, ~$300 median EITC each.)