Merge pull request #1666 from martinholmer/fix-actc-docs

Fix _ACTC_ChildNum documentation and use it more often in the code

docs/index.html

@@ -942,7 +942,7 @@ <h3 id="pol-refundable-credits">Refundable Credits</h3>
 
 <p><b>Refundable Credits &mdash; Earned Income Tax Credit</b><br><i>tc Name:</i> _EITC_c<br><i>TB Name:</i> Maximum earned income credit<br><i>Description:</i> This is the maximum amount of earned income credit taxpayers are eligible for; it depends on how many kids they have.<br><i>Inflation Indexed:</i> True&nbsp;&nbsp;&nbsp;&nbsp; <i>Integer Value:</i> False&nbsp;&nbsp;&nbsp;&nbsp; <i>Boolean Value:</i> False<br><i>Known Values:</i><br>&nbsp;&nbsp; for: [0kids, 1kid, 2kids, 3+kids]<br>2013: [487.0, 3250.0, 5372.0, 6044.0]<br>2014: [496.0, 3305.0, 5460.0, 6143.0]<br>2015: [503.0, 3359.0, 5548.0, 6242.0]<br>2016: [506.0, 3373.0, 5572.0, 6269.0]<br>2017: [510.0, 3400.0, 5616.0, 6318.0]<br><i>Valid Range:</i> min = 0 and max = 9e+99<br><i>Out-of-Range Action:</i> stop</p><p><b>Refundable Credits &mdash; Earned Income Tax Credit</b><br><i>tc Name:</i> _EITC_rt<br><i>TB Name:</i> Earned income credit phasein rate<br><i>Description:</i> Pre-phaseout credit is minimum of this rate times earnings and the maximum earned income credit.<br><i>Inflation Indexed:</i> False&nbsp;&nbsp;&nbsp;&nbsp; <i>Integer Value:</i> False&nbsp;&nbsp;&nbsp;&nbsp; <i>Boolean Value:</i> False<br><i>Known Values:</i><br>&nbsp;&nbsp; for: [0kids, 1kid, 2kids, 3+kids]<br>2013: [0.0765, 0.34, 0.4, 0.45]<br>2014: [0.0765, 0.34, 0.4, 0.45]<br>2015: [0.0765, 0.34, 0.4, 0.45]<br>2016: [0.0765, 0.34, 0.4, 0.45]<br>2017: [0.0765, 0.34, 0.4, 0.45]<br><i>Valid Range:</i> min = 0 and max = 9e+99<br><i>Out-of-Range Action:</i> stop</p><p><b>Refundable Credits &mdash; Earned Income Tax Credit</b><br><i>tc Name:</i> _EITC_prt<br><i>TB Name:</i> Earned income credit phaseout rate<br><i>Description:</i> Earned income credit begins to decrease at the this rate when AGI is higher than earned income credit phaseout start AGI.<br><i>Inflation Indexed:</i> False&nbsp;&nbsp;&nbsp;&nbsp; <i>Integer Value:</i> False&nbsp;&nbsp;&nbsp;&nbsp; <i>Boolean Value:</i> False<br><i>Known Values:</i><br>&nbsp;&nbsp; for: [0kids, 1kid, 2kids, 3+kids]<br>2013: [0.0765, 0.1598, 0.2106, 0.2106]<br>2014: [0.0765, 0.1598, 0.2106, 0.2106]<br>2015: [0.0765, 0.1598, 0.2106, 0.2106]<br>2016: [0.0765, 0.1598, 0.2106, 0.2106]<br>2017: [0.0765, 0.1598, 0.2106, 0.2106]<br><i>Valid Range:</i> min = 0 and max = 9e+99<br><i>Out-of-Range Action:</i> stop</p><p><b>Refundable Credits &mdash; Earned Income Tax Credit</b><br><i>tc Name:</i> _EITC_ps<br><i>TB Name:</i> Earned income credit phaseout start AGI<br><i>Description:</i> If AGI is higher than this threshold, the amount of EITC will start to decrease at the phaseout rate.<br><i>Inflation Indexed:</i> True&nbsp;&nbsp;&nbsp;&nbsp; <i>Integer Value:</i> False&nbsp;&nbsp;&nbsp;&nbsp; <i>Boolean Value:</i> False<br><i>Known Values:</i><br>&nbsp;&nbsp; for: [0kids, 1kid, 2kids, 3+kids]<br>2013: [7970.0, 17530.0, 17530.0, 17530.0]<br>2014: [8110.0, 17830.0, 17830.0, 17830.0]<br>2015: [8250.0, 18150.0, 18150.0, 18150.0]<br>2016: [8270.0, 18190.0, 18190.0, 18190.0]<br>2017: [8340.0, 18340.0, 18340.0, 18340.0]<br><i>Valid Range:</i> min = 0 and max = 9e+99<br><i>Out-of-Range Action:</i> stop</p><p><b>Refundable Credits &mdash; Earned Income Tax Credit</b><br><i>tc Name:</i> _EITC_ps_MarriedJ<br><i>TB Name:</i> Extra earned income credit phaseout start AGI for married filling jointly<br><i>Description:</i> This is the additional amount added on the regular phaseout start amount for taxpayers with filling status of married filling jointly.<br><i>Inflation Indexed:</i> True&nbsp;&nbsp;&nbsp;&nbsp; <i>Integer Value:</i> False&nbsp;&nbsp;&nbsp;&nbsp; <i>Boolean Value:</i> False<br><i>Known Values:</i><br>&nbsp;&nbsp; for: [0kids, 1kid, 2kids, 3+kids]<br>2013: [5340.0, 5340.0, 5340.0, 5340.0]<br>2014: [5430.0, 5430.0, 5430.0, 5430.0]<br>2015: [5500.0, 5500.0, 5500.0, 5500.0]<br>2016: [5550.0, 5550.0, 5550.0, 5550.0]<br>2017: [5590.0, 5590.0, 5590.0, 5590.0]<br><i>Valid Range:</i> min = 0 and max = 9e+99<br><i>Out-of-Range Action:</i> stop</p><p><b>Refundable Credits &mdash; Earned Income Tax Credit</b><br><i>tc Name:</i> _EITC_MinEligAge<br><i>TB Name:</i> Minimum Age for Childless EITC Eligibility<br><i>Description:</i> For a childless filling unit, at least one individual's age needs to be no less than this age (but no greater than the EITC_MaxEligAge) in order to be eligible for an earned income tax credit.<br><i>Inflation Indexed:</i> False&nbsp;&nbsp;&nbsp;&nbsp; <i>Integer Value:</i> True&nbsp;&nbsp;&nbsp;&nbsp; <i>Boolean Value:</i> False<br><i>Known Values:</i><br>2013: 25<br>2014: 25<br>2015: 25<br>2016: 25<br>2017: 25<br><i>Valid Range:</i> min = 0 and max = 125<br><i>Out-of-Range Action:</i> stop</p><p><b>Refundable Credits &mdash; Earned Income Tax Credit</b><br><i>tc Name:</i> _EITC_MaxEligAge<br><i>TB Name:</i> Maximum Age for Childless EITC Eligibility<br><i>Description:</i> For a childless filling unit, at least one individual's age needs to be no greater than this age (but no less than the EITC_MinEligAge) in order to be eligible for an earned income tax credit.<br><i>Inflation Indexed:</i> False&nbsp;&nbsp;&nbsp;&nbsp; <i>Integer Value:</i> True&nbsp;&nbsp;&nbsp;&nbsp; <i>Boolean Value:</i> False<br><i>Known Values:</i><br>2013: 64<br>2014: 64<br>2015: 64<br>2016: 64<br>2017: 64<br><i>Valid Range:</i> min = 0 and max = 125<br><i>Out-of-Range Action:</i> stop</p><p><b>Refundable Credits &mdash; Earned Income Tax Credit</b><br><i>tc Name:</i> _EITC_InvestIncome_c<br><i>TB Name:</i> Max disqualifying income for EITC<br><i>Description:</i> The earned income credit may not be claimed by taxpayers whose investment income exceeds this limit.<br><i>Inflation Indexed:</i> True&nbsp;&nbsp;&nbsp;&nbsp; <i>Integer Value:</i> False&nbsp;&nbsp;&nbsp;&nbsp; <i>Boolean Value:</i> False<br><i>Known Values:</i><br>2013: 3300.0<br>2014: 3350.0<br>2015: 3400.0<br>2016: 3400.0<br>2017: 3450.0<br><i>Valid Range:</i> min = 0 and max = 9e+99<br><i>Out-of-Range Action:</i> stop</p><p><b>Refundable Credits &mdash; Earned Income Tax Credit</b><br><i>tc Name:</i> _EITC_indiv<br><i>TB Name:</i> EITC is individual-based rather than filing-unit based<br><i>Description:</i> Current-law value is false implying EITC is filing-unit based; a value of true implies EITC is computed for each individual wage earner.  The phase-out of the credit works slightly differently between the two.  Individual-based calculation ignore investment income and age eligibilty rules used in filing-unit-based calculations.<br><i>Inflation Indexed:</i> False&nbsp;&nbsp;&nbsp;&nbsp; <i>Integer Value:</i> True&nbsp;&nbsp;&nbsp;&nbsp; <i>Boolean Value:</i> True<br><i>Known Values:</i><br>2013: False<br>2014: False<br>2015: False<br>2016: False<br>2017: False<br><i>Valid Range:</i> min = False and max = True<br><i>Out-of-Range Action:</i> stop</p>
 
-<p><b>Refundable Credits &mdash; Additional Child Tax Credit</b><br><i>tc Name:</i> _ACTC_rt<br><i>TB Name:</i> Additional Child Tax Credit rate<br><i>Description:</i> This is the fraction of earnings used in calculating the ACTC, which is a partially refundable credit that supplements the CTC for some taxpayers.<br><i>Inflation Indexed:</i> False&nbsp;&nbsp;&nbsp;&nbsp; <i>Integer Value:</i> False&nbsp;&nbsp;&nbsp;&nbsp; <i>Boolean Value:</i> False<br><i>Known Values:</i><br>2013: 0.15<br>2014: 0.15<br>2015: 0.15<br>2016: 0.15<br>2017: 0.15<br><i>Valid Range:</i> min = 0 and max = 1<br><i>Out-of-Range Action:</i> stop</p><p><b>Refundable Credits &mdash; Additional Child Tax Credit</b><br><i>tc Name:</i> _ACTC_rt_bonus_under5family<br><i>TB Name:</i> Bonus additional child tax credit rate for families with qualifying children under 5<br><i>Description:</i> For families with qualifying children under 5 years old, this bonus rate is added to the fraction of earnings (additional child tax credit rate) used in calculating the ACTC.<br><i>Inflation Indexed:</i> False&nbsp;&nbsp;&nbsp;&nbsp; <i>Integer Value:</i> False&nbsp;&nbsp;&nbsp;&nbsp; <i>Boolean Value:</i> False<br><i>Known Values:</i><br>2013: 0.0<br>2014: 0.0<br>2015: 0.0<br>2016: 0.0<br>2017: 0.0<br><i>Valid Range:</i> min = 0 and max = 1<br><i>Out-of-Range Action:</i> stop</p><p><b>Refundable Credits &mdash; Additional Child Tax Credit</b><br><i>tc Name:</i> _ACTC_Income_thd<br><i>TB Name:</i> Additional Child Tax Credit income threshold<br><i>Description:</i> The portion of earned income below this threshold does not count as base for the Additional Child Tax Credit.<br><i>Inflation Indexed:</i> False&nbsp;&nbsp;&nbsp;&nbsp; <i>Integer Value:</i> False&nbsp;&nbsp;&nbsp;&nbsp; <i>Boolean Value:</i> False<br><i>Known Values:</i><br>2013: 3000.0<br>2014: 3000.0<br>2015: 3000.0<br>2016: 3000.0<br>2017: 3000.0<br><i>Valid Range:</i> min = 0 and max = 9e+99<br><i>Out-of-Range Action:</i> stop</p><p><b>Refundable Credits &mdash; Additional Child Tax Credit</b><br><i>tc Name:</i> _ACTC_ChildNum<br><i>TB Name:</i> Additional Child Tax Credit minimum number of qualified children<br><i>Description:</i> Families with this number of qualified children or more may qualify for the Additional Child Tax Credit, which is a partially refundable credit that supplements the Child Tax Credit for some taxpayers.<br><i>Inflation Indexed:</i> False&nbsp;&nbsp;&nbsp;&nbsp; <i>Integer Value:</i> True&nbsp;&nbsp;&nbsp;&nbsp; <i>Boolean Value:</i> False<br><i>Known Values:</i><br>2013: 3<br>2014: 3<br>2015: 3<br>2016: 3<br>2017: 3<br><i>Valid Range:</i> min = 0 and max = 99<br><i>Out-of-Range Action:</i> stop</p>
+<p><b>Refundable Credits &mdash; Additional Child Tax Credit</b><br><i>tc Name:</i> _ACTC_rt<br><i>TB Name:</i> Additional Child Tax Credit rate<br><i>Description:</i> This is the fraction of earnings used in calculating the ACTC, which is a partially refundable credit that supplements the CTC for some taxpayers.<br><i>Inflation Indexed:</i> False&nbsp;&nbsp;&nbsp;&nbsp; <i>Integer Value:</i> False&nbsp;&nbsp;&nbsp;&nbsp; <i>Boolean Value:</i> False<br><i>Known Values:</i><br>2013: 0.15<br>2014: 0.15<br>2015: 0.15<br>2016: 0.15<br>2017: 0.15<br><i>Valid Range:</i> min = 0 and max = 1<br><i>Out-of-Range Action:</i> stop</p><p><b>Refundable Credits &mdash; Additional Child Tax Credit</b><br><i>tc Name:</i> _ACTC_rt_bonus_under5family<br><i>TB Name:</i> Bonus additional child tax credit rate for families with qualifying children under 5<br><i>Description:</i> For families with qualifying children under 5 years old, this bonus rate is added to the fraction of earnings (additional child tax credit rate) used in calculating the ACTC.<br><i>Inflation Indexed:</i> False&nbsp;&nbsp;&nbsp;&nbsp; <i>Integer Value:</i> False&nbsp;&nbsp;&nbsp;&nbsp; <i>Boolean Value:</i> False<br><i>Known Values:</i><br>2013: 0.0<br>2014: 0.0<br>2015: 0.0<br>2016: 0.0<br>2017: 0.0<br><i>Valid Range:</i> min = 0 and max = 1<br><i>Out-of-Range Action:</i> stop</p><p><b>Refundable Credits &mdash; Additional Child Tax Credit</b><br><i>tc Name:</i> _ACTC_Income_thd<br><i>TB Name:</i> Additional Child Tax Credit income threshold<br><i>Description:</i> The portion of earned income below this threshold does not count as base for the Additional Child Tax Credit.<br><i>Inflation Indexed:</i> False&nbsp;&nbsp;&nbsp;&nbsp; <i>Integer Value:</i> False&nbsp;&nbsp;&nbsp;&nbsp; <i>Boolean Value:</i> False<br><i>Known Values:</i><br>2013: 3000.0<br>2014: 3000.0<br>2015: 3000.0<br>2016: 3000.0<br>2017: 3000.0<br><i>Valid Range:</i> min = 0 and max = 9e+99<br><i>Out-of-Range Action:</i> stop</p><p><b>Refundable Credits &mdash; Additional Child Tax Credit</b><br><i>tc Name:</i> _ACTC_ChildNum<br><i>TB Name:</i> Additional Child Tax Credit minimum number of qualified children for different formula<br><i>Description:</i> Families with this number of qualified children or more may qualify for a different formula to calculate the Additional Child Tax Credit, which is a partially refundable credit that supplements the Child Tax Credit for some taxpayers.<br><i>Inflation Indexed:</i> False&nbsp;&nbsp;&nbsp;&nbsp; <i>Integer Value:</i> True&nbsp;&nbsp;&nbsp;&nbsp; <i>Boolean Value:</i> False<br><i>Known Values:</i><br>2013: 3<br>2014: 3<br>2015: 3<br>2016: 3<br>2017: 3<br><i>Valid Range:</i> min = 0 and max = 99<br><i>Out-of-Range Action:</i> stop</p>
 
 <p><b>Refundable Credits &mdash; New Refundable Child Tax Credit</b><br><i>tc Name:</i> _CTC_new_c<br><i>TB Name:</i> New refundable child tax credit maximum amount per child<br><i>Description:</i> In addition to all credits currently available for dependents, this parameter gives each qualifying child a new refundable credit with this maximum amount.<br><i>Notes:</i> Child age qualification for the new child tax credit is the same as under current-law Child Tax Credit.<br><i>Inflation Indexed:</i> False&nbsp;&nbsp;&nbsp;&nbsp; <i>Integer Value:</i> False&nbsp;&nbsp;&nbsp;&nbsp; <i>Boolean Value:</i> False<br><i>Known Values:</i><br>2013: 0.0<br>2014: 0.0<br>2015: 0.0<br>2016: 0.0<br>2017: 0.0<br><i>Valid Range:</i> min = 0 and max = 9e+99<br><i>Out-of-Range Action:</i> stop</p><p><b>Refundable Credits &mdash; New Refundable Child Tax Credit</b><br><i>tc Name:</i> _CTC_new_c_under5_bonus<br><i>TB Name:</i> Bonus new refundable child tax credit maximum for qualifying children under five<br><i>Description:</i> The maximum amount of the new refundable child tax credit allowed for each child is increased by this amount for qualifying children under 5 years old.<br><i>Inflation Indexed:</i> False&nbsp;&nbsp;&nbsp;&nbsp; <i>Integer Value:</i> False&nbsp;&nbsp;&nbsp;&nbsp; <i>Boolean Value:</i> False<br><i>Known Values:</i><br>2013: 0.0<br>2014: 0.0<br>2015: 0.0<br>2016: 0.0<br>2017: 0.0<br><i>Valid Range:</i> min = 0 and max = 9e+99<br><i>Out-of-Range Action:</i> stop</p><p><b>Refundable Credits &mdash; New Refundable Child Tax Credit</b><br><i>tc Name:</i> _CTC_new_for_all<br><i>TB Name:</i> Whether or not maximum amount of the new refundable child tax credit is available to all<br><i>Description:</i> The maximum amount of the new refundable child tax credit does not depend on AGI when true; otherwise, see _CTC_new_rt.<br><i>Inflation Indexed:</i> False&nbsp;&nbsp;&nbsp;&nbsp; <i>Integer Value:</i> True&nbsp;&nbsp;&nbsp;&nbsp; <i>Boolean Value:</i> True<br><i>Known Values:</i><br>2013: False<br>2014: False<br>2015: False<br>2016: False<br>2017: False<br><i>Valid Range:</i> min = False and max = True<br><i>Out-of-Range Action:</i> stop</p><p><b>Refundable Credits &mdash; New Refundable Child Tax Credit</b><br><i>tc Name:</i> _CTC_new_rt<br><i>TB Name:</i> New refundable child tax credit amount phasein rate<br><i>Description:</i> The maximum amount of the new child tax credit is increased at this rate per dollar of positive AGI until _CTC_new_c times the number of qualified children is reached if CTC_new_for_all is false; if CTC_new_for_all is true, there is no AGI limitation to the maximum amount.<br><i>Notes:</i> Child age qualification for the new child tax credit is the same as under current-law Child Tax Credit.<br><i>Inflation Indexed:</i> False&nbsp;&nbsp;&nbsp;&nbsp; <i>Integer Value:</i> False&nbsp;&nbsp;&nbsp;&nbsp; <i>Boolean Value:</i> False<br><i>Known Values:</i><br>2013: 0.0<br>2014: 0.0<br>2015: 0.0<br>2016: 0.0<br>2017: 0.0<br><i>Valid Range:</i> min = 0 and max = 9e+99<br><i>Out-of-Range Action:</i> stop</p><p><b>Refundable Credits &mdash; New Refundable Child Tax Credit</b><br><i>tc Name:</i> _CTC_new_ps<br><i>TB Name:</i> New refundable child tax credit phaseout starting AGI<br><i>Description:</i> The total amount of new child tax credit is reduced for taxpayers with AGI higher than this level.<br><i>Inflation Indexed:</i> True&nbsp;&nbsp;&nbsp;&nbsp; <i>Integer Value:</i> False&nbsp;&nbsp;&nbsp;&nbsp; <i>Boolean Value:</i> False<br><i>Known Values:</i><br>&nbsp;&nbsp; for: [single, joint, separate, headhousehold, widow]<br>2013: [0.0, 0.0, 0.0, 0.0, 0.0]<br>2014: [0.0, 0.0, 0.0, 0.0, 0.0]<br>2015: [0.0, 0.0, 0.0, 0.0, 0.0]<br>2016: [0.0, 0.0, 0.0, 0.0, 0.0]<br>2017: [0.0, 0.0, 0.0, 0.0, 0.0]<br><i>Valid Range:</i> min = 0 and max = 9e+99<br><i>Out-of-Range Action:</i> stop</p><p><b>Refundable Credits &mdash; New Refundable Child Tax Credit</b><br><i>tc Name:</i> _CTC_new_prt<br><i>TB Name:</i> New refundable child tax credit amount phaseout rate<br><i>Description:</i> The total amount of the new child tax credit is reduced at this rate per dollar exceeding the phaseout starting AGI, _CTC_new_ps.<br><i>Inflation Indexed:</i> False&nbsp;&nbsp;&nbsp;&nbsp; <i>Integer Value:</i> False&nbsp;&nbsp;&nbsp;&nbsp; <i>Boolean Value:</i> False<br><i>Known Values:</i><br>2013: 0.0<br>2014: 0.0<br>2015: 0.0<br>2016: 0.0<br>2017: 0.0<br><i>Valid Range:</i> min = 0 and max = 9e+99<br><i>Out-of-Range Action:</i> stop</p><p><b>Refundable Credits &mdash; New Refundable Child Tax Credit</b><br><i>tc Name:</i> _CTC_new_refund_limited<br><i>TB Name:</i> New child tax credit refund limited to a decimal fraction of payroll taxes<br><i>Description:</i> Specifies whether the new child tax credit refund is limited by the new child tax credit refund limit rate (_CTC_new_refund_limit_payroll_rt).<br><i>Notes:</i> Set this parameter to true to limit the refundability or false to allow full refundability for all taxpayers.<br><i>Inflation Indexed:</i> False&nbsp;&nbsp;&nbsp;&nbsp; <i>Integer Value:</i> True&nbsp;&nbsp;&nbsp;&nbsp; <i>Boolean Value:</i> True<br><i>Known Values:</i><br>2013: False<br>2014: False<br>2015: False<br>2016: False<br>2017: False<br><i>Valid Range:</i> min = False and max = True<br><i>Out-of-Range Action:</i> stop</p><p><b>Refundable Credits &mdash; New Refundable Child Tax Credit</b><br><i>tc Name:</i> _CTC_new_refund_limit_payroll_rt<br><i>TB Name:</i> New child tax credit refund limit rate (decimal fraction of payroll taxes)<br><i>Description:</i> The fraction of payroll taxes (employee plus employer shares, but excluding all Medicare payroll taxes) that serves as a limit to the amount of new child tax credit that can be refunded.<br><i>Notes:</i> Set this parameter to zero for no refundability; set it to 9e99 for unlimited refundability for taxpayers with payroll tax liabilities.<br><i>Inflation Indexed:</i> False&nbsp;&nbsp;&nbsp;&nbsp; <i>Integer Value:</i> False&nbsp;&nbsp;&nbsp;&nbsp; <i>Boolean Value:</i> False<br><i>Known Values:</i><br>2013: 0.0<br>2014: 0.0<br>2015: 0.0<br>2016: 0.0<br>2017: 0.0<br><i>Valid Range:</i> min = 0 and max = 9e+99<br><i>Out-of-Range Action:</i> stop</p>
 

taxcalc/current_law_policy.json

@@ -4064,11 +4064,11 @@
     },
 
     "_ACTC_ChildNum": {
-        "long_name": "Additional Child Tax Credit minimum number of qualified children",
-        "description": "Families with this number of qualified children or more may qualify for the Additional Child Tax Credit, which is a partially refundable credit that supplements the Child Tax Credit for some taxpayers.",
+        "long_name": "Additional Child Tax Credit minimum number of qualified children for different formula",
+        "description": "Families with this number of qualified children or more may qualify for a different formula to calculate the Additional Child Tax Credit, which is a partially refundable credit that supplements the Child Tax Credit for some taxpayers.",
         "section_1": "Refundable Credits",
         "section_2": "Additional Child Tax Credit",
-        "irs_ref": "Form 8812, Part III. ",
+        "irs_ref": "Form 8812, Part II. ",
         "notes": "",
         "row_var": "FLPDYR",
         "row_label": ["2013"],

taxcalc/functions.py

@@ -1468,9 +1468,9 @@ def AdditionalCTC(n24, prectc, earned, c07220, ptax_was,
         c82920 = max(0., c82910 - c82915)
         c82937 = max(c82890, c82920)
     # Part II of 2005 Form 8812
-    if n24 > 0 and n24 <= 2 and c82890 > 0:
+    if n24 > 0 and n24 < ACTC_ChildNum and c82890 > 0:
         c82940 = min(c82890, c82935)
-    if n24 > 2:
+    if n24 >= ACTC_ChildNum:
         if c82890 >= c82935:
             c82940 = c82935
         else:

taxcalc/tests/reforms.json

@@ -491,10 +491,10 @@
   "49": {
       "start_year": 2015,
       "value": {"_ACTC_ChildNum": [2]},
-      "name": "Lower additional CTC minimum number of children to two",
+      "name": "Lower Additional CTC ChildNum from three to two",
       "output_type": "iitax",
       "compare_with": {},
-      "expected": "Tax-Calculator,0.0,0.0,0.0,0.0"
+      "expected": "Tax-Calculator,-0.0,-0.0,-0.0,-0.0"
   },
 
   "50": {