Fix WI retirement income exclusion not reflected in state_income_tax#7823
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PavelMakarchuk wants to merge 4 commits intomainfrom
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Fix WI retirement income exclusion not reflected in state_income_tax#7823PavelMakarchuk wants to merge 4 commits intomainfrom
PavelMakarchuk wants to merge 4 commits intomainfrom
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Adjust wi_income_tax_before_refundable_credits to account for the retirement income exclusion so the decomposed aggregation (before_refundable - refundable) matches the min(standard, exclusion) logic in wi_income_tax. Closes #7805. Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>
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…tern Move retirement exclusion min() logic entirely into wi_income_tax_before_refundable_credits and remove it from wi_income_tax, keeping the codebase consistent with the standard state tax pattern. Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>
Adapt the three unit tests to stub inputs upstream of wi_income_tax_before_refundable_credits so they exercise the exclusion logic in its new location. Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>
Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>
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Summary
state_income_taxoverstating Wisconsin tax for retirees eligible for the retirement income exclusion (Schedule SB Line 16)wi_income_taxcorrectly computesmin(standard_tax, exclusion_tax)butstate_income_taxbypassed this via the decomposedbefore_refundable - refundableaggregationCloses #7805.
Change
Modified
wi_income_tax_before_refundable_creditsto account for the retirement exclusion: when the exclusion is in effect, returnsmin(standard, exclusion_tax + refundable)so that afterstate_income_taxsubtracts refundable credits, the result equalsmin(standard - refundable, exclusion_tax)— matchingwi_income_tax.Test plan
wi_income_taxandstate_income_tax= $6,631)make formatclean🤖 Generated with Claude Code