Fix ok_federal_ctc crash under fully-refundable CTC reforms - #9323
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DTrim99 wants to merge 1 commit into
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Fix ok_federal_ctc crash under fully-refundable CTC reforms#9323DTrim99 wants to merge 1 commit into
DTrim99 wants to merge 1 commit into
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The AFA contrib reform (gov.contrib.congress.afa) replaces the federal
non-refundable credit list without non_refundable_ctc (the credit becomes
fully refundable), and ok_federal_ctc unconditionally called
.index("non_refundable_ctc") on that list — so any Oklahoma simulation
under the AFA raised ValueError("'non_refundable_ctc' is not in list").
When the non-refundable CTC is absent from the list there is no
non-refundable portion to allocate against liability; the credit allowed
for the Oklahoma Child Care/Child Tax Credit is the refundable CTC.
Found running the AFA against every state's microdata (the crash is
Oklahoma-specific because only ok_federal_ctc indexes the credit list).
Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>
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Fixes #9322.
The AFA contrib reform (
gov.contrib.congress.afa) replacesgov.irs.credits.non_refundablewith a list omittingnon_refundable_ctc(fully-refundable restructure), andok_federal_ctcunconditionally.index()ed that entry — so any Oklahoma simulation under the AFA raisedValueError("'non_refundable_ctc' is not in list"). Oklahoma is the only state that indexes the federal credit list this way, so the crash is OK-specific.When the non-refundable CTC is absent there is no non-refundable portion to allocate against liability; the credit allowed for the Oklahoma Child Care/Child Tax Credit is the refundable CTC. Baseline behavior is unchanged (the guard only takes effect when a reform removes the credit from the list).
Test: exercises the exact production path (
Reform.from_dictwith the contrib flag) for an OK household and assertsok_federal_ctc == refundable_ctc > 0.🤖 Generated with Claude Code