CO joint 2021 41Kpwages 83Kswages

[feenberg]

See http://taxsim.nber.org/out2psl/1081

PE allows the $1,500 rebate in 2021 instead of 2022 (when it would be paid).

[PavelMakarchuk]

The $1,500 is the Colorado Cash Back (SB 22-233), keyed to filing a 2021 return. On the timing — This is the rebate-timing convention we closed out in #1068: PolicyEngine books one-time rebates to the year whose return determines them; taxsimtest default mode books the payment year; and — key point — your own opt(27)=1/opt(30)=1 (set on this very record's txpydata) books the eligible year, same as PE. TaxAct returns show neither, since these are administrative payments, not return line items. For comparisons we ship three tools: the srebate output column, compare --net-of-rebates, and compare --taxsim-opt30 (#1070/#1074). If you'd rather both engines exclude rebates from siitax entirely (matching the TA return), that's opt(27)=2 on your side and --net-of-rebates on ours — happy to converge on that as the standard if you prefer it.

(For CO specifically we verified your opt(27)=1 books the Cash Back into 2021 exactly like PE — a $60k-joint test record goes 1,487.77 → −12.23 with srebate 1,500. The exe.py output you referenced is the frozen pre-options build, which always books payment-year.)

[PavelMakarchuk]

Verdict: Question — settled by the rebate-timing convention (#1068). Closing.

Duplicate of #1081 (same record/bundle) — see the verification there: opt(27)=1 books the Cash Back into 2021 like PE (TAXSIM 2,842.62/srebate 1,500 vs PE 2,838.50/1,500), plus a question on opt(30) omitting the CO Cash Back.