Summary
Same issue pattern as #8146 (CT, now merged via #8147): `ri_child_tax_rebate` appears in `parameters/gov/states/household/state_ctcs.yaml` at entries for 2021, 2022, 2023, 2024, and 2026. It should be removed entirely.
Why
-
Not a CTC: `state_ctcs.yaml` catalogs ongoing state Child Tax Credits. RI's "Child Tax Rebate" was a one-time 2022 program under R.I. Gen. Laws §44-30-103 — a check based on 2021 returns, not a recurring credit.
-
Not in effect outside 2022: Per the statute and RI Division of Taxation guidance, the rebate was a single-year program. The parameter `gov/states/ri/tax/income/credits/child_tax_rebate/amount.yaml` still has `2021-01-01: 250` with no end date, so the variable returns a phantom $250 × eligible children for 2023+ (and also $250 in 2021, before the program was even enacted — the parameter's own reference comment notes "The child tax rebate was introduced in 2022").
-
No ongoing RI CTC: RI has no enacted permanent child tax credit as of 2026.
Fix
Remove `- ri_child_tax_rebate` from all year entries in `parameters/gov/states/household/state_ctcs.yaml`:
- 2021-01-01
- 2022-01-01
- 2023-01-01
- 2024-01-01
- 2026-01-01
Related cleanup (separate, not blocking)
`parameters/gov/states/ri/tax/income/credits/child_tax_rebate/amount.yaml` — add `2023-01-01: 0` so the variable returns $0 post-2022. Also consider whether the start date should be 2022-01-01 (per the parameter's own reference note) rather than 2021-01-01.
Discovered via
Regression testing of policyengine-taxsim#853 which unified `sctc` routing through `state_ctcs.yaml`. RI surfaces a phantom $500 for 2 children in 2023+ — same pattern as CT in #8146.
Summary
Same issue pattern as #8146 (CT, now merged via #8147): `ri_child_tax_rebate` appears in `parameters/gov/states/household/state_ctcs.yaml` at entries for 2021, 2022, 2023, 2024, and 2026. It should be removed entirely.
Why
Not a CTC: `state_ctcs.yaml` catalogs ongoing state Child Tax Credits. RI's "Child Tax Rebate" was a one-time 2022 program under R.I. Gen. Laws §44-30-103 — a check based on 2021 returns, not a recurring credit.
Not in effect outside 2022: Per the statute and RI Division of Taxation guidance, the rebate was a single-year program. The parameter `gov/states/ri/tax/income/credits/child_tax_rebate/amount.yaml` still has `2021-01-01: 250` with no end date, so the variable returns a phantom $250 × eligible children for 2023+ (and also $250 in 2021, before the program was even enacted — the parameter's own reference comment notes "The child tax rebate was introduced in 2022").
No ongoing RI CTC: RI has no enacted permanent child tax credit as of 2026.
Fix
Remove `- ri_child_tax_rebate` from all year entries in `parameters/gov/states/household/state_ctcs.yaml`:
Related cleanup (separate, not blocking)
`parameters/gov/states/ri/tax/income/credits/child_tax_rebate/amount.yaml` — add `2023-01-01: 0` so the variable returns $0 post-2022. Also consider whether the start date should be 2022-01-01 (per the parameter's own reference note) rather than 2021-01-01.
Discovered via
Regression testing of policyengine-taxsim#853 which unified `sctc` routing through `state_ctcs.yaml`. RI surfaces a phantom $500 for 2 children in 2023+ — same pattern as CT in #8146.