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Summary

  • Create mt_married_filing_separately_on_same_return_eligible Person-level boolean variable wrapping the existing parameter
  • Add defined_for referencing this variable to all 18 _indiv files (tax calculation, capital gains, deductions, exemptions, AGI)
  • Skips unnecessary computation for 2024+ when MFSS is no longer allowed, improving efficiency

Fixes #6348

Test plan

  • Existing Montana tests pass (2021 period tests still work)
  • New 2024 test verifies _indiv path returns 0
  • mt_income_tax integration still works via joint path for 2024+

🤖 Generated with Claude Code

Montana repealed married filing separately on same return (MFSS) starting
2024. Add a defined_for constraint to all _indiv variables so they're
skipped entirely for 2024+, improving computation efficiency.

Fixes #6348

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 90.32%. Comparing base (66ccff2) to head (4951d81).
⚠️ Report is 439 commits behind head on main.

Additional details and impacted files
@@             Coverage Diff             @@
##             main    #7307       +/-   ##
===========================================
+ Coverage   72.72%   90.32%   +17.60%     
===========================================
  Files        3757       18     -3739     
  Lines       54115      310    -53805     
  Branches      267        5      -262     
===========================================
- Hits        39353      280    -39073     
+ Misses      14742       25    -14717     
+ Partials       20        5       -15     
Flag Coverage Δ
unittests 90.32% <100.00%> (+17.60%) ⬆️

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MaxGhenis and others added 3 commits January 31, 2026 11:31
Co-Authored-By: Claude Opus 4.5 <noreply@anthropic.com>
Tests that directly test _indiv variables at 2024 now correctly expect 0
since the _indiv path is disabled for 2024+.

Co-Authored-By: Claude Opus 4.5 <noreply@anthropic.com>
The capital gains rates parameters only exist from 2024, so we can't
test the _indiv capital gains threshold at 2023. Keep test at 2024
where _indiv path returns 0 (disabled).

Co-Authored-By: Claude Opus 4.5 <noreply@anthropic.com>
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Disable the _indiv path past 2024 in the Montana income tax model

2 participants