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Summary

  • Implements the Committee for a Responsible Federal Budget's proposed surtax on adjusted gross income
  • Single filers: 1% on AGI above $100k, 2% above $1M
  • Joint filers: 1% on AGI above $200k, 2% above $1M
  • Adds reform to income_tax_before_credits calculation

Test plan

  • Added unit tests for various filing statuses and income levels
  • Verify tests pass in CI

🤖 Generated with Claude Code

PavelMakarchuk and others added 2 commits January 23, 2026 10:40
Implements the Committee for a Responsible Federal Budget's proposed surtax on adjusted gross income:
- Single filers: 1% on AGI above $100k, 2% above $1M
- Joint filers: 1% on AGI above $200k, 2% above $1M

🤖 Generated with [Claude Code](https://claude.com/claude-code)

Co-Authored-By: Claude Opus 4.5 <noreply@anthropic.com>
@PavelMakarchuk PavelMakarchuk marked this pull request as ready for review January 23, 2026 16:04
@PavelMakarchuk PavelMakarchuk requested review from MaxGhenis and removed request for MaxGhenis January 23, 2026 16:26
@PavelMakarchuk PavelMakarchuk marked this pull request as draft January 23, 2026 18:08
@PavelMakarchuk PavelMakarchuk marked this pull request as ready for review January 23, 2026 20:14
The payroll contributions variable has $0 in microsimulation while
the ALD captures $4.5B of HSA contributions.

🤖 Generated with [Claude Code](https://claude.com/claude-code)

Co-Authored-By: Claude Opus 4.5 <noreply@anthropic.com>
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2 participants