Lower pension/SS split threshold from 60 to 55 (closes #933)#935
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Closes #933. Colorado allows a $20K pension subtraction per filer aged 55-64. PR #925 split pension/SS only when both spouses were ≥60, leaving 55-59 mixed-age couples allocating the full pension to one spouse and losing the per-person CO subtraction on the other. Drop the threshold to 55 (the lowest practical state age gate). Higher-threshold states (DE 60, GA 62, MD 65) are unaffected: a 55-59 split doesn't create a false exclusion because those filers fail the higher state age gates anyway. 3K eCPS 2025 sample: identical aggregate match rates (no regression). Per-record: #933 CO joint, page=58/sage=56, $65K pensions now matches TaxAct exactly (siitax $1,224.24 vs prior $2,104.24; $40K subtraction vs prior $20K). Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com>
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Summary
Drop the pension/SS age-aware split threshold from 60 to 55 so that mixed-age couples in the 55-59 range each claim per-person state pension subtractions where the state's age gate is 55+ (CO).
Why
CO allows a $20,000 pension subtraction per filer aged 55-64. PR #925 introduced an age-aware split that fires only when both spouses are 60+. For a CO joint with page=58 / sage=56 (taxsim #933), the full pension stayed on the primary, giving $20K total subtraction; TaxAct gives $40K (= $20K × 2 spouses, each 55+).
Why 55 is safe
Lowering doesn't create false exclusions in higher-threshold states; it only enables the per-person CO exclusion the existing logic missed.
Verification
test_pension_splits_when_both_spouses_are_55_plusregression case for CO joint 2025 58page 56sage 20Kpwages 10Kswages 5Kintrec 64Kpensions #933Test plan