Unwire UT Homeowner/Renter Relief from income tax refundable credits#8564
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The Utah Homeowner's/Renter's Relief (Utah Code § 59-2A-205 / § 59-2A-305) is administered on a separate refund application (Form TC-90CB) rather than on Form TC-40, the income tax return. Remove it from gov.states.ut.tax.income.credits.refundable so ut_refundable_credits and ut_income_tax no longer reflect the credit. The credit continues to flow through the household-level state_property_tax_credits aggregate (already wired for 2025+ and 2026+). This matches the existing pattern for the Vermont Renter Credit, Minnesota Renter's Credit, and Pennsylvania Property Tax/Rent Rebate, all of which sit in the aggregate but not in their state's income-tax refundable credits. Closes #8561. Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com>
The cross-state and pre-2025 tests confirm the rewiring respects defined_for and the year-keyed parameter list. The non-zero income-tax case proves typical UT filers (no relief, positive liability) are unaffected by removing the credit from the refundable aggregate. Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com>
…into unwire-ut-homeowner-renter-relief-from-income-tax
hua7450
approved these changes
Jun 2, 2026
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Summary
Closes #8561.
ut_homeowner_renter_relief(Utah Code § 59-2A-205 / § 59-2A-305) is administered on a separate refund application (Form TC-90CB) rather than on Form TC-40, the income tax return. The credit was previously routed throughgov.states.ut.tax.income.credits.refundable→ut_refundable_credits→ut_income_tax, producing a phantom-$429siitax in cases like PolicyEngine/policyengine-taxsim#947 while TAXSIM-35 and TaxAct return $0.Remove
ut_homeowner_renter_relieffrom the income-tax refundable-credit list. The credit continues to flow through the household-levelstate_property_tax_creditsaggregate (already wired for 2025+ and 2026+).This matches the existing structural pattern for VT Renter Credit, MN Renter's Credit, and PA Property Tax/Rent Rebate — all administered on separate forms and excluded from their state's income-tax refundable credits.
Test plan
ut_homeowner_renter_relief: 429,ut_refundable_credits: 0,ut_income_tax: 0,taxsim_state_property_tax_credit: 429.🤖 Generated with Claude Code