Add contributed reform for Michigan Child Tax Credit (HB 4055)#7827
Merged
PavelMakarchuk merged 2 commits intoPolicyEngine:mainfrom Mar 23, 2026
Merged
Add contributed reform for Michigan Child Tax Credit (HB 4055)#7827PavelMakarchuk merged 2 commits intoPolicyEngine:mainfrom
PavelMakarchuk merged 2 commits intoPolicyEngine:mainfrom
Conversation
- Add parameters for MI CTC match rate (50%) and in_effect toggle - Create mi_ctc variable as federal CTC × match rate - Override mi_refundable_credits to include mi_ctc when in effect - Add tests for integration and refundability Closes PolicyEngine#7826 Co-Authored-By: Claude Opus 4.5 <noreply@anthropic.com>
PavelMakarchuk
requested changes
Mar 23, 2026
- Simplify formulas since reform only applies when in_effect is true - Format test numbers with underscores for readability Co-Authored-By: Claude Opus 4.5 <noreply@anthropic.com>
PavelMakarchuk
approved these changes
Mar 23, 2026
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Summary
Adds a contributed reform allowing Michigan to implement a state Child Tax Credit as a 50% match of the federal CTC, based on HB 4055.
Changes
Parameters (
gov/contrib/states/mi/ctc/):match.yaml- MI CTC match rate (default: 50% for 2025)in_effect.yaml- Whether MI CTC is active (default: false)Reform module (
reforms/states/mi/ctc/):mi_ctc- Calculates MI CTC as federal CTC × match ratemi_refundable_credits- Override to include mi_ctc when in effectTests - YAML tests verifying reform behavior including integration and refundability
Usage
Enable the MI CTC by setting:
Test plan
Closes #7826
References
🤖 Generated with Claude Code