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@DTrim99 DTrim99 commented Jan 19, 2026

Summary

Implements Utah HB 210 (2026) taxpayer credit add-on as a structural reform:

  • $543 for married filing separately filers
  • $1,086 for joint filing and surviving spouse filers
  • $0 for single and head of household filers
  • Add-on is subject to the existing phaseout (applied to total credit before reduction)

Bill Provisions

Provision Implementation
Taxpayer credit add-on Structural reform (this PR)
Marriage penalty removal (phaseout thresholds) Can model via parameter changes
Repeal UT EITC Can model by setting rate to 0

Files Added/Modified

Parameters:

  • gov/contrib/states/ut/hb210/in_effect.yaml - Boolean control
  • gov/contrib/states/ut/hb210/taxpayer_credit_add_on/amount.yaml - Add-on amounts by filing status

Reform:

  • reforms/states/ut/ut_hb210.py - Main reform implementation
  • reforms/states/ut/__init__.py - Export reform
  • reforms/reforms.py - Register in combined reforms

Tests:

  • tests/policy/contrib/states/ut/ut_hb210_reform_test.yaml - 8 test cases covering all filing statuses and phaseout scenarios

Usage

Set gov.contrib.states.ut.hb210.in_effect: true to activate the reform.

Test plan

  • All 8 reform tests pass
  • Reform imports successfully
  • Code formatted with make format

🤖 Generated with Claude Code

DTrim99 and others added 3 commits January 19, 2026 09:53
Implements the taxpayer credit add-on for married filers per Utah HB 210 (2026):
- $543 for married filing separately
- $1,086 for joint/surviving spouse filers
- Add-on is subject to the existing phaseout

Co-Authored-By: Claude Opus 4.5 <noreply@anthropic.com>
Co-Authored-By: Claude Opus 4.5 <noreply@anthropic.com>
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@PavelMakarchuk PavelMakarchuk left a comment

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LGTM after the adjustment

Per bill intent: 'increases the amount of the nonrefundable taxpayer tax credit
only for married claimants' - surviving spouse is not currently married.

Co-Authored-By: Claude Opus 4.5 <noreply@anthropic.com>
@DTrim99 DTrim99 merged commit d9bdcb8 into PolicyEngine:main Jan 19, 2026
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2 participants