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Closes #7293

Summary

  • Missouri Social Security deduction now correctly requires age 62+ (SSDI has no age limit per MO Form MO-A Section C)
  • Added age threshold parameter for Missouri SS deduction eligibility
  • Updated Section C calculation to check age requirement before granting SS deduction
  • For taxpayers under 62, only the SSDI portion of taxable Social Security is deductible

Changes

  1. New parameter: age_threshold.yaml - Sets the minimum age (62) for SS deduction eligibility
  2. Updated variable: mo_pension_and_ss_or_ssd_deduction_section_c.py - Now checks age requirement and calculates SSDI fraction for those under 62
  3. Updated tests: Added age to existing tests and new age-related test cases including the integration test from the issue

Legal Reference

Per Missouri Form MO-A Section C: "To be eligible for social security deduction you must be 62 years of age by December 31 and have selected the 62 and older box on page 1 of Form MO-1040. Age limit does not apply to social security disability deduction."

Test

Generated with Claude Code

- Add age threshold parameter (62) for Missouri SS deduction eligibility
- Update Section C to check age requirement: 62+ for SS, no age limit for SSDI
- Update tests to include age and add new age-related test cases
- Add integration test from GitHub issue #7293

Per Missouri Form MO-A Section C: "To be eligible for social security
deduction you must be 62 years of age by December 31 and have selected
the 62 and older box on page 1 of Form MO-1040. Age limit does not
apply to social security disability deduction."

Closes #7293

Co-Authored-By: Claude Opus 4.5 <noreply@anthropic.com>
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codecov bot commented Jan 31, 2026

Codecov Report

✅ All modified and coverable lines are covered by tests.
✅ Project coverage is 100.00%. Comparing base (66ccff2) to head (25a6485).
⚠️ Report is 439 commits behind head on main.

Additional details and impacted files
@@             Coverage Diff              @@
##             main     #7302       +/-   ##
============================================
+ Coverage   72.72%   100.00%   +27.27%     
============================================
  Files        3757         1     -3756     
  Lines       54115        36    -54079     
  Branches      267         1      -266     
============================================
- Hits        39353        36    -39317     
+ Misses      14742         0    -14742     
+ Partials       20         0       -20     
Flag Coverage Δ
unittests 100.00% <100.00%> (+27.27%) ⬆️

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@MaxGhenis
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Related: PolicyEngine/policyengine-taxsim#627 (MO elderly pension/SS exemptions)

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MO pension and social security exemptions for elderly taxpayers: incorrect taxable income calculation

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