Fix federal income tax calibration to use income_tax_positive #498
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CBO reports income tax receipts where refundable credit payments in excess of liability are outlays, not negative receipts. Changes the calibration target from income_tax to income_tax_positive to match. Recreated from PR #495 rebased onto main. Closes #494 Co-Authored-By: Claude Opus 4.5 <noreply@anthropic.com>
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Reviewed. Code change is clean and well-documented.
Ready to merge once the upstream dependency lands. |
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Upstream dependency (policyengine-us#7288) is already merged. Ready to merge. |
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Summary
income_taxtoincome_tax_positiveSupersedes #495 (rebased onto main; original targeted stale
db-workbranch).Context
CBO reports income tax receipts where refundable credit payments in excess of tax liability are classified as outlays (spending), not negative receipts. PolicyEngine's
income_taxcan be negative when refundable credits exceed liability. The impact is ~$81B (~4% of federal income tax receipts).Dependencies
Requires policyengine-us PR: PolicyEngine/policyengine-us#7288
Test plan
income_tax_positivevariable exists in policyengine-us after PR mergesmake databaseto verify ETL executes successfullyCloses #494
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