{"abstract":"Employers in credit-reduction states owe additional FUTA on wages above the 7,000 base.","category":"Payroll withholding rules","checks":10,"contract":"Input {employees: [[ytd, wages, state]], credit_reduction: {state: basis points}, carry}. Per employee taxable = min(wages, max(0, 7,000.00 - ytd)). Each line costs taxable*(60 + reduction bp); lines are summed in cent-basis-point units and the quarter liability is rounded half-up once. A deposit is due when liability plus carried undeposited liability is more than 500.00. Return [taxable_total, liability, deposit_due].","contract_signature":"x","evaluation_group":"w2-payroll-withholding-futa-credit-reduction","failed_approach":"The attempt treats the reduction as a flat per-employee dollar amount rather than a rate on taxable wages.","family":"w2-payroll-withholding-futa-credit-reduction-credit-reduction-wage-base","id":"FA-59076","implementations":{"attempt":{"sha256":"8ad18459f8bcf2537a2aac7968b0ea56e54691dbbe95255eb082456ed5d11b81","source":"\"\"\"Failure Map reference implementation. Python standard library only.\"\"\"\nimport json\n\nN = 1\nobservations = []\ndef solve(x):\n    total_bp = 0\n    taxable_total = 0\n    for ytd, wages, st in x['employees']:\n        t = min(wages, max(0, 700000 - ytd))\n        taxable_total += t\n        line = t * 60 + x['credit_reduction'].get(st, 0) * 10000\n        total_bp += line\n    liability = (total_bp + 5000) // 10000\n    return [taxable_total, liability, liability + x['carry'] > 50000]\ndef check(label, actual, expected):\n    observations.append({\"check\": label, \"actual\": actual, \"expected\": expected, \"passed\": actual == expected})\nfixtures = [[('regression', {'employees': [[700000, 386714, 'CT'], [700000, 335040, 'TX']], 'credit_reduction': {'CT': 30, 'CA': 120}, 'carry': 50000}, [0, 0, False]), ('regression', {'employees': [[1804354, 167912, 'CT'], [501525, 208360, 'CA'], [0, 261050, 'CT']], 'credit_reduction': {'CT': 30, 'CA': 120}, 'carry': 50000}, [459525, 5922, True]), ('partial-repair probe', {'employees': [[0, 271790, 'CT'], [0, 338127, 'NY'], [641967, 53016, 'CA']], 'credit_reduction': {'CA': 90}, 'carry': 50000}, [662933, 4455, True]), ('partial-repair probe', {'employees': [[376476, 262345, 'CA'], [0, 47415, 'TX']], 'credit_reduction': {'CA': 90, 'NY': 60}, 'carry': 21513}, [309760, 4220, False]), ('boundary control', {'employees': [[0, 5000000, 'CA']], 'credit_reduction': {}, 'carry': 50000}, [700000, 4200, True]), ('boundary control', {'employees': [[0, 700000, 'TX'], [0, 700000, 'TX'], [0, 700000, 'TX'], [0, 700000, 'TX'], [0, 700000, 'TX'], [0, 1333334, 'TX']], 'credit_reduction': {}, 'carry': 0}, [4200000, 25200, False]), ('normal control', {'employees': [[0, 1366, 'TX'], [0, 110884, 'CT']], 'credit_reduction': {'CA': 90, 'NY': 60}, 'carry': 0}, [112250, 674, False]), ('normal control', {'employees': [[700000, 169234, 'NY'], [1252894, 424268, 'CT'], [0, 17305, 'CA']], 'credit_reduction': {}, 'carry': 6676}, [17305, 104, False]), ('normal control', {'employees': [[700000, 92238, 'TX']], 'credit_reduction': {'CT': 30, 'CA': 120}, 'carry': 50000}, [0, 0, False]), ('normal control', {'employees': [[0, 152949, 'CT'], [199614, 315226, 'TX']], 'credit_reduction': {}, 'carry': 23841}, [468175, 2809, False])], [('regression', {'employees': [[1804354, 167912, 'CT'], [501525, 208360, 'CA'], [0, 261050, 'CT']], 'credit_reduction': {'CT': 30, 'CA': 120}, 'carry': 50000}, [459525, 5922, True]), ('regression', {'employees': [[1226498, 242483, 'CT'], [700000, 208545, 'CA'], [1294547, 6890, 'NY']], 'credit_reduction': {'CA': 90}, 'carry': 16440}, [0, 0, False]), ('partial-repair probe', {'employees': [[376476, 262345, 'CA'], [0, 47415, 'TX']], 'credit_reduction': {'CA': 90, 'NY': 60}, 'carry': 21513}, [309760, 4220, False]), ('partial-repair probe', {'employees': [[278512, 329204, 'CT'], [726123, 497336, 'NY']], 'credit_reduction': {'CA': 90, 'NY': 60}, 'carry': 48178}, [329204, 1975, True]), ('boundary control', {'employees': [[0, 5000000, 'CA']], 'credit_reduction': {}, 'carry': 50000}, [700000, 4200, True]), ('boundary control', {'employees': [[0, 700000, 'TX'], [0, 700000, 'TX'], [0, 700000, 'TX'], [0, 700000, 'TX'], [0, 700000, 'TX'], [0, 1333334, 'TX']], 'credit_reduction': {}, 'carry': 0}, [4200000, 25200, False]), ('normal control', {'employees': [[0, 80817, 'CA'], [1367038, 69564, 'CT']], 'credit_reduction': {}, 'carry': 50000}, [80817, 485, True]), ('normal control', {'employees': [[700000, 197663, 'CA'], [1911040, 104779, 'CT'], [0, 119592, 'NY']], 'credit_reduction': {}, 'carry': 39745}, [119592, 718, False]), ('normal control', {'employees': [[1148812, 65672, 'TX'], [874881, 68496, 'TX'], [700000, 246758, 'CA'], [1529600, 133370, 'NY'], [0, 22316, 'TX']], 'credit_reduction': {}, 'carry': 0}, [22316, 134, False]), ('normal control', {'employees': [[150141, 484498, 'NY'], [700000, 187126, 'CT']], 'credit_reduction': {}, 'carry': 50000}, [484498, 2907, True])], [('regression', {'employees': [[1226498, 242483, 'CT'], [700000, 208545, 'CA'], [1294547, 6890, 'NY']], 'credit_reduction': {'CA': 90}, 'carry': 16440}, [0, 0, False]), ('regression', {'employees': [[278512, 329204, 'CT'], [726123, 497336, 'NY']], 'credit_reduction': {'CA': 90, 'NY': 60}, 'carry': 48178}, [329204, 1975, True]), ('partial-repair probe', {'employees': [[0, 395432, 'NY']], 'credit_reduction': {'CA': 90, 'NY': 60}, 'carry': 50000}, [395432, 4745, True]), ('partial-repair probe', {'employees': [[700000, 276921, 'CT']], 'credit_reduction': {'CT': 30, 'CA': 120}, 'carry': 45461}, [0, 0, False]), ('boundary control', {'employees': [[0, 5000000, 'CA']], 'credit_reduction': {}, 'carry': 50000}, [700000, 4200, True]), ('boundary control', {'employees': [[0, 700000, 'TX'], [0, 700000, 'TX'], [0, 700000, 'TX'], [0, 700000, 'TX'], [0, 700000, 'TX'], [0, 1333334, 'TX']], 'credit_reduction': {}, 'carry': 0}, [4200000, 25200, False]), ('normal control', {'employees': [[313753, 259972, 'CT']], 'credit_reduction': {'CA': 90}, 'carry': 50000}, [259972, 1560, True]), ('normal control', {'employees': [[807811, 151919, 'CT'], [0, 448277, 'CA'], [0, 100826, 'NY']], 'credit_reduction': {}, 'carry': 50000}, [549103, 3295, True]), ('normal control', {'employees': [[396254, 477582, 'NY'], [839542, 250192, 'TX'], [1310770, 427394, 'TX'], [1503697, 51559, 'TX'], [188874, 4682, 'TX']], 'credit_reduction': {'CA': 90}, 'carry': 0}, [308428, 1851, False]), ('normal control', {'employees': [[700000, 159553, 'CT'], [534078, 343356, 'CA'], [700000, 80563, 'TX'], [700000, 346628, 'NY'], [700000, 179586, 'CT']], 'credit_reduction': {}, 'carry': 0}, [165922, 996, False])], [('regression', {'employees': [[278512, 329204, 'CT'], [726123, 497336, 'NY']], 'credit_reduction': {'CA': 90, 'NY': 60}, 'carry': 48178}, [329204, 1975, True]), ('regression', {'employees': [[700000, 276921, 'CT']], 'credit_reduction': {'CT': 30, 'CA': 120}, 'carry': 45461}, [0, 0, False]), ('partial-repair probe', {'employees': [[0, 395432, 'NY']], 'credit_reduction': {'CA': 90, 'NY': 60}, 'carry': 50000}, [395432, 4745, True]), ('partial-repair probe', {'employees': [[0, 114947, 'NY'], [865197, 72553, 'CT'], [507182, 166791, 'CA'], [700000, 365459, 'CT'], [700000, 97945, 'NY']], 'credit_reduction': {'CA': 90}, 'carry': 28530}, [281738, 3192, False]), ('boundary control', {'employees': [[0, 5000000, 'CA']], 'credit_reduction': {}, 'carry': 50000}, [700000, 4200, True]), ('boundary control', {'employees': [[0, 700000, 'TX'], [0, 700000, 'TX'], [0, 700000, 'TX'], [0, 700000, 'TX'], [0, 700000, 'TX'], [0, 1333334, 'TX']], 'credit_reduction': {}, 'carry': 0}, [4200000, 25200, False]), ('normal control', {'employees': [[700000, 489338, 'CT']], 'credit_reduction': {'CA': 90}, 'carry': 0}, [0, 0, False]), ('normal control', {'employees': [[700000, 204593, 'CA'], [700000, 443120, 'TX']], 'credit_reduction': {}, 'carry': 50000}, [0, 0, False]), ('normal control', {'employees': [[997952, 486233, 'CT'], [1510820, 394052, 'TX']], 'credit_reduction': {}, 'carry': 5423}, [0, 0, False]), ('normal control', {'employees': [[318570, 433758, 'CT']], 'credit_reduction': {'CA': 90}, 'carry': 50000}, [381430, 2289, True])], [('regression', {'employees': [[700000, 276921, 'CT']], 'credit_reduction': {'CT': 30, 'CA': 120}, 'carry': 45461}, [0, 0, False]), ('regression', {'employees': [[1883523, 169842, 'CA']], 'credit_reduction': {'CT': 30, 'CA': 120}, 'carry': 50000}, [0, 0, False]), ('partial-repair probe', {'employees': [[0, 114947, 'NY'], [865197, 72553, 'CT'], [507182, 166791, 'CA'], [700000, 365459, 'CT'], [700000, 97945, 'NY']], 'credit_reduction': {'CA': 90}, 'carry': 28530}, [281738, 3192, False]), ('partial-repair probe', {'employees': [[189443, 281945, 'TX'], [0, 460002, 'TX'], [33055, 315242, 'CA']], 'credit_reduction': {'CA': 90}, 'carry': 50000}, [1057189, 9180, True]), ('boundary control', {'employees': [[0, 5000000, 'CA']], 'credit_reduction': {}, 'carry': 50000}, [700000, 4200, True]), ('boundary control', {'employees': [[0, 700000, 'TX'], [0, 700000, 'TX'], [0, 700000, 'TX'], [0, 700000, 'TX'], [0, 700000, 'TX'], [0, 1333334, 'TX']], 'credit_reduction': {}, 'carry': 0}, [4200000, 25200, False]), ('normal control', {'employees': [[700000, 16090, 'NY'], [1237814, 31301, 'TX']], 'credit_reduction': {}, 'carry': 50000}, [0, 0, False]), ('normal control', {'employees': [[700000, 185137, 'TX']], 'credit_reduction': {'CA': 90}, 'carry': 31444}, [0, 0, False]), ('normal control', {'employees': [[700000, 132484, 'NY']], 'credit_reduction': {'CT': 30, 'CA': 120}, 'carry': 0}, [0, 0, False]), ('normal control', {'employees': [[630357, 239479, 'CT'], [700000, 16568, 'CA'], [0, 139388, 'CT'], [1660167, 335762, 'CT']], 'credit_reduction': {}, 'carry': 26333}, [209031, 1254, False])]]\nfor i, (label, args, expected) in enumerate(fixtures[N-1]):\n    check(\"%s %d\" % (label, i), solve(args), expected)\nprint(json.dumps({\"observations\": observations, \"passed\": all(x[\"passed\"] for x in observations)}, ensure_ascii=False))\nraise SystemExit(0 if all(x[\"passed\"] for x in observations) else 1)\n"},"broken":{"sha256":"9cc41dd930fd1588cc8d9f5ab89012e215cb738bc57ab6143f4d028092fd1796","source":"\"\"\"Failure Map reference implementation. Python standard library only.\"\"\"\nimport json\n\nN = 1\nobservations = []\ndef solve(x):\n    total_bp = 0\n    taxable_total = 0\n    for ytd, wages, st in x['employees']:\n        t = min(wages, max(0, 700000 - ytd))\n        taxable_total += t\n        line = t * 60 + wages * x['credit_reduction'].get(st, 0)\n        total_bp += line\n    liability = (total_bp + 5000) // 10000\n    return [taxable_total, liability, liability + x['carry'] > 50000]\ndef check(label, actual, expected):\n    observations.append({\"check\": label, \"actual\": actual, \"expected\": expected, \"passed\": actual == expected})\nfixtures = [[('regression', {'employees': [[700000, 386714, 'CT'], [700000, 335040, 'TX']], 'credit_reduction': {'CT': 30, 'CA': 120}, 'carry': 50000}, [0, 0, False]), ('regression', {'employees': [[1804354, 167912, 'CT'], [501525, 208360, 'CA'], [0, 261050, 'CT']], 'credit_reduction': {'CT': 30, 'CA': 120}, 'carry': 50000}, [459525, 5922, True]), ('partial-repair probe', {'employees': [[0, 271790, 'CT'], [0, 338127, 'NY'], [641967, 53016, 'CA']], 'credit_reduction': {'CA': 90}, 'carry': 50000}, [662933, 4455, True]), ('partial-repair probe', {'employees': [[376476, 262345, 'CA'], [0, 47415, 'TX']], 'credit_reduction': {'CA': 90, 'NY': 60}, 'carry': 21513}, [309760, 4220, False]), ('boundary control', {'employees': [[0, 5000000, 'CA']], 'credit_reduction': {}, 'carry': 50000}, [700000, 4200, True]), ('boundary control', {'employees': [[0, 700000, 'TX'], [0, 700000, 'TX'], [0, 700000, 'TX'], [0, 700000, 'TX'], [0, 700000, 'TX'], [0, 1333334, 'TX']], 'credit_reduction': {}, 'carry': 0}, [4200000, 25200, False]), ('normal control', {'employees': [[0, 1366, 'TX'], [0, 110884, 'CT']], 'credit_reduction': {'CA': 90, 'NY': 60}, 'carry': 0}, [112250, 674, False]), ('normal control', {'employees': [[700000, 169234, 'NY'], [1252894, 424268, 'CT'], [0, 17305, 'CA']], 'credit_reduction': {}, 'carry': 6676}, [17305, 104, False]), ('normal control', {'employees': [[700000, 92238, 'TX']], 'credit_reduction': {'CT': 30, 'CA': 120}, 'carry': 50000}, [0, 0, False]), ('normal control', {'employees': [[0, 152949, 'CT'], [199614, 315226, 'TX']], 'credit_reduction': {}, 'carry': 23841}, [468175, 2809, False])], [('regression', {'employees': [[1804354, 167912, 'CT'], [501525, 208360, 'CA'], [0, 261050, 'CT']], 'credit_reduction': {'CT': 30, 'CA': 120}, 'carry': 50000}, [459525, 5922, True]), ('regression', {'employees': [[1226498, 242483, 'CT'], [700000, 208545, 'CA'], [1294547, 6890, 'NY']], 'credit_reduction': {'CA': 90}, 'carry': 16440}, [0, 0, False]), ('partial-repair probe', {'employees': [[376476, 262345, 'CA'], [0, 47415, 'TX']], 'credit_reduction': {'CA': 90, 'NY': 60}, 'carry': 21513}, [309760, 4220, False]), ('partial-repair probe', {'employees': [[278512, 329204, 'CT'], [726123, 497336, 'NY']], 'credit_reduction': {'CA': 90, 'NY': 60}, 'carry': 48178}, [329204, 1975, True]), ('boundary control', {'employees': [[0, 5000000, 'CA']], 'credit_reduction': {}, 'carry': 50000}, [700000, 4200, True]), ('boundary control', {'employees': [[0, 700000, 'TX'], [0, 700000, 'TX'], [0, 700000, 'TX'], [0, 700000, 'TX'], [0, 700000, 'TX'], [0, 1333334, 'TX']], 'credit_reduction': {}, 'carry': 0}, [4200000, 25200, False]), ('normal control', {'employees': [[0, 80817, 'CA'], [1367038, 69564, 'CT']], 'credit_reduction': {}, 'carry': 50000}, [80817, 485, True]), ('normal control', {'employees': [[700000, 197663, 'CA'], [1911040, 104779, 'CT'], [0, 119592, 'NY']], 'credit_reduction': {}, 'carry': 39745}, [119592, 718, False]), ('normal control', {'employees': [[1148812, 65672, 'TX'], [874881, 68496, 'TX'], [700000, 246758, 'CA'], [1529600, 133370, 'NY'], [0, 22316, 'TX']], 'credit_reduction': {}, 'carry': 0}, [22316, 134, False]), ('normal control', {'employees': [[150141, 484498, 'NY'], [700000, 187126, 'CT']], 'credit_reduction': {}, 'carry': 50000}, [484498, 2907, True])], [('regression', {'employees': [[1226498, 242483, 'CT'], [700000, 208545, 'CA'], [1294547, 6890, 'NY']], 'credit_reduction': {'CA': 90}, 'carry': 16440}, [0, 0, False]), ('regression', {'employees': [[278512, 329204, 'CT'], [726123, 497336, 'NY']], 'credit_reduction': {'CA': 90, 'NY': 60}, 'carry': 48178}, [329204, 1975, True]), ('partial-repair probe', {'employees': [[0, 395432, 'NY']], 'credit_reduction': {'CA': 90, 'NY': 60}, 'carry': 50000}, [395432, 4745, True]), ('partial-repair probe', {'employees': [[700000, 276921, 'CT']], 'credit_reduction': {'CT': 30, 'CA': 120}, 'carry': 45461}, [0, 0, False]), ('boundary control', {'employees': [[0, 5000000, 'CA']], 'credit_reduction': {}, 'carry': 50000}, [700000, 4200, True]), ('boundary control', {'employees': [[0, 700000, 'TX'], [0, 700000, 'TX'], [0, 700000, 'TX'], [0, 700000, 'TX'], [0, 700000, 'TX'], [0, 1333334, 'TX']], 'credit_reduction': {}, 'carry': 0}, [4200000, 25200, False]), ('normal control', {'employees': [[313753, 259972, 'CT']], 'credit_reduction': {'CA': 90}, 'carry': 50000}, [259972, 1560, True]), ('normal control', {'employees': [[807811, 151919, 'CT'], [0, 448277, 'CA'], [0, 100826, 'NY']], 'credit_reduction': {}, 'carry': 50000}, [549103, 3295, True]), ('normal control', {'employees': [[396254, 477582, 'NY'], [839542, 250192, 'TX'], [1310770, 427394, 'TX'], [1503697, 51559, 'TX'], [188874, 4682, 'TX']], 'credit_reduction': {'CA': 90}, 'carry': 0}, [308428, 1851, False]), ('normal control', {'employees': [[700000, 159553, 'CT'], [534078, 343356, 'CA'], [700000, 80563, 'TX'], [700000, 346628, 'NY'], [700000, 179586, 'CT']], 'credit_reduction': {}, 'carry': 0}, [165922, 996, False])], [('regression', {'employees': [[278512, 329204, 'CT'], [726123, 497336, 'NY']], 'credit_reduction': {'CA': 90, 'NY': 60}, 'carry': 48178}, [329204, 1975, True]), ('regression', {'employees': [[700000, 276921, 'CT']], 'credit_reduction': {'CT': 30, 'CA': 120}, 'carry': 45461}, [0, 0, False]), ('partial-repair probe', {'employees': [[0, 395432, 'NY']], 'credit_reduction': {'CA': 90, 'NY': 60}, 'carry': 50000}, [395432, 4745, True]), ('partial-repair probe', {'employees': [[0, 114947, 'NY'], [865197, 72553, 'CT'], [507182, 166791, 'CA'], [700000, 365459, 'CT'], [700000, 97945, 'NY']], 'credit_reduction': {'CA': 90}, 'carry': 28530}, [281738, 3192, False]), ('boundary control', {'employees': [[0, 5000000, 'CA']], 'credit_reduction': {}, 'carry': 50000}, [700000, 4200, True]), ('boundary control', {'employees': [[0, 700000, 'TX'], [0, 700000, 'TX'], [0, 700000, 'TX'], [0, 700000, 'TX'], [0, 700000, 'TX'], [0, 1333334, 'TX']], 'credit_reduction': {}, 'carry': 0}, [4200000, 25200, False]), ('normal control', {'employees': [[700000, 489338, 'CT']], 'credit_reduction': {'CA': 90}, 'carry': 0}, [0, 0, False]), ('normal control', {'employees': [[700000, 204593, 'CA'], [700000, 443120, 'TX']], 'credit_reduction': {}, 'carry': 50000}, [0, 0, False]), ('normal control', {'employees': [[997952, 486233, 'CT'], [1510820, 394052, 'TX']], 'credit_reduction': {}, 'carry': 5423}, [0, 0, False]), ('normal control', {'employees': [[318570, 433758, 'CT']], 'credit_reduction': {'CA': 90}, 'carry': 50000}, [381430, 2289, True])], [('regression', {'employees': [[700000, 276921, 'CT']], 'credit_reduction': {'CT': 30, 'CA': 120}, 'carry': 45461}, [0, 0, False]), ('regression', {'employees': [[1883523, 169842, 'CA']], 'credit_reduction': {'CT': 30, 'CA': 120}, 'carry': 50000}, [0, 0, False]), ('partial-repair probe', {'employees': [[0, 114947, 'NY'], [865197, 72553, 'CT'], [507182, 166791, 'CA'], [700000, 365459, 'CT'], [700000, 97945, 'NY']], 'credit_reduction': {'CA': 90}, 'carry': 28530}, [281738, 3192, False]), ('partial-repair probe', {'employees': [[189443, 281945, 'TX'], [0, 460002, 'TX'], [33055, 315242, 'CA']], 'credit_reduction': {'CA': 90}, 'carry': 50000}, [1057189, 9180, True]), ('boundary control', {'employees': [[0, 5000000, 'CA']], 'credit_reduction': {}, 'carry': 50000}, [700000, 4200, True]), ('boundary control', {'employees': [[0, 700000, 'TX'], [0, 700000, 'TX'], [0, 700000, 'TX'], [0, 700000, 'TX'], [0, 700000, 'TX'], [0, 1333334, 'TX']], 'credit_reduction': {}, 'carry': 0}, [4200000, 25200, False]), ('normal control', {'employees': [[700000, 16090, 'NY'], [1237814, 31301, 'TX']], 'credit_reduction': {}, 'carry': 50000}, [0, 0, False]), ('normal control', {'employees': [[700000, 185137, 'TX']], 'credit_reduction': {'CA': 90}, 'carry': 31444}, [0, 0, False]), ('normal control', {'employees': [[700000, 132484, 'NY']], 'credit_reduction': {'CT': 30, 'CA': 120}, 'carry': 0}, [0, 0, False]), ('normal control', {'employees': [[630357, 239479, 'CT'], [700000, 16568, 'CA'], [0, 139388, 'CT'], [1660167, 335762, 'CT']], 'credit_reduction': {}, 'carry': 26333}, [209031, 1254, False])]]\nfor i, (label, args, expected) in enumerate(fixtures[N-1]):\n    check(\"%s %d\" % (label, i), solve(args), expected)\nprint(json.dumps({\"observations\": observations, \"passed\": all(x[\"passed\"] for x in observations)}, ensure_ascii=False))\nraise SystemExit(0 if all(x[\"passed\"] for x in observations) else 1)\n"}},"limitations":"A deterministic teaching model of a stipulated payroll rule with toy thresholds and rates. It makes no claim of conformance to any tax authority, statute or jurisdiction and is not payroll software. This reproducer isolates one failure mechanism. Results cover the supplied fixtures. Variants within a family share a test contract and should remain grouped when constructing evaluation splits. Related mechanisms with a shared evaluation_group must also remain together; these controlled models are not independent production incidents.","method":"Deterministic executable model with adversarial boundary fixtures.","provenance":{"created_by":"Failure Map","dependencies":"Python standard library","family":"w2-payroll-withholding-futa-credit-reduction-credit-reduction-wage-base","generated_at":"2026-09-29T14:46:32.792829+00:00","license":"CC0-1.0","python":"3.12.14","seed":1,"split":"open-access"},"relevance":"FUTA credit reductions apply only to taxable wages in the affected state, and deposit timing depends on accumulated liability.","root_cause":"The credit-reduction surcharge is applied to all wages instead of only FUTA-taxable wages.","sha256":"eaffe43a7fb0723be7776a6aaa34660d5343465d2f2969bcbbf6a42729305327","title":"FUTA liability with credit-reduction states: credit reduction wage base · case 01","variant":1,"variant_policy":"Five numbered records share a model and may reuse boundary fixtures.","verified":true,"visibility":"public","verification":{"attempt":{"elapsed_ms":43.071,"exit_code":1,"observations":[{"actual":[0,30,true],"check":"regression 0","expected":[0,0,false],"passed":false},{"actual":[459525,2937,true],"check":"regression 1","expected":[459525,5922,true],"passed":false},{"actual":[662933,4068,true],"check":"partial-repair probe 2","expected":[662933,4455,true],"passed":false},{"actual":[309760,1949,false],"check":"partial-repair probe 3","expected":[309760,4220,false],"passed":false},{"actual":[700000,4200,true],"check":"boundary control 4","expected":[700000,4200,true],"passed":true},{"actual":[4200000,25200,false],"check":"boundary control 5","expected":[4200000,25200,false],"passed":true},{"actual":[112250,674,false],"check":"normal control 6","expected":[112250,674,false],"passed":true},{"actual":[17305,104,false],"check":"normal control 7","expected":[17305,104,false],"passed":true},{"actual":[0,0,false],"check":"normal control 8","expected":[0,0,false],"passed":true},{"actual":[468175,2809,false],"check":"normal control 9","expected":[468175,2809,false],"passed":true}],"passed":false,"stderr":"","stdout":"{\"observations\": [{\"check\": \"regression 0\", \"actual\": [0, 30, true], \"expected\": [0, 0, false], \"passed\": false}, {\"check\": \"regression 1\", \"actual\": [459525, 2937, true], \"expected\": [459525, 5922, true], \"passed\": false}, {\"check\": \"partial-repair probe 2\", \"actual\": [662933, 4068, true], \"expected\": [662933, 4455, true], \"passed\": false}, {\"check\": \"partial-repair probe 3\", \"actual\": [309760, 1949, false], \"expected\": [309760, 4220, false], \"passed\": false}, {\"check\": \"boundary control 4\", \"actual\": [700000, 4200, true], \"expected\": [700000, 4200, true], \"passed\": true}, {\"check\": \"boundary control 5\", \"actual\": [4200000, 25200, false], \"expected\": [4200000, 25200, false], \"passed\": true}, {\"check\": \"normal control 6\", \"actual\": [112250, 674, false], \"expected\": [112250, 674, false], \"passed\": true}, {\"check\": \"normal control 7\", \"actual\": [17305, 104, false], \"expected\": [17305, 104, false], \"passed\": true}, {\"check\": \"normal control 8\", \"actual\": [0, 0, false], \"expected\": [0, 0, false], \"passed\": true}, {\"check\": \"normal control 9\", \"actual\": [468175, 2809, false], \"expected\": [468175, 2809, false], \"passed\": true}], \"passed\": false}\n"},"broken":{"elapsed_ms":43.356,"exit_code":1,"observations":[{"actual":[0,1160,true],"check":"regression 0","expected":[0,0,false],"passed":false},{"actual":[459525,6544,true],"check":"regression 1","expected":[459525,5922,true],"passed":false},{"actual":[662933,4455,true],"check":"partial-repair probe 2","expected":[662933,4455,true],"passed":true},{"actual":[309760,4220,false],"check":"partial-repair probe 3","expected":[309760,4220,false],"passed":true},{"actual":[700000,4200,true],"check":"boundary control 4","expected":[700000,4200,true],"passed":true},{"actual":[4200000,25200,false],"check":"boundary control 5","expected":[4200000,25200,false],"passed":true},{"actual":[112250,674,false],"check":"normal control 6","expected":[112250,674,false],"passed":true},{"actual":[17305,104,false],"check":"normal control 7","expected":[17305,104,false],"passed":true},{"actual":[0,0,false],"check":"normal control 8","expected":[0,0,false],"passed":true},{"actual":[468175,2809,false],"check":"normal control 9","expected":[468175,2809,false],"passed":true}],"passed":false,"stderr":"","stdout":"{\"observations\": [{\"check\": \"regression 0\", \"actual\": [0, 1160, true], \"expected\": [0, 0, false], \"passed\": false}, {\"check\": \"regression 1\", \"actual\": [459525, 6544, true], \"expected\": [459525, 5922, true], \"passed\": false}, {\"check\": \"partial-repair probe 2\", \"actual\": [662933, 4455, true], \"expected\": [662933, 4455, true], \"passed\": true}, {\"check\": \"partial-repair probe 3\", \"actual\": [309760, 4220, false], \"expected\": [309760, 4220, false], \"passed\": true}, {\"check\": \"boundary control 4\", \"actual\": [700000, 4200, true], \"expected\": [700000, 4200, true], \"passed\": true}, {\"check\": \"boundary control 5\", \"actual\": [4200000, 25200, false], \"expected\": [4200000, 25200, false], \"passed\": true}, {\"check\": \"normal control 6\", \"actual\": [112250, 674, false], \"expected\": [112250, 674, false], \"passed\": true}, {\"check\": \"normal control 7\", \"actual\": [17305, 104, false], \"expected\": [17305, 104, false], \"passed\": true}, {\"check\": \"normal control 8\", \"actual\": [0, 0, false], \"expected\": [0, 0, false], \"passed\": true}, {\"check\": \"normal control 9\", \"actual\": [468175, 2809, false], \"expected\": [468175, 2809, false], \"passed\": true}], \"passed\": false}\n"}},"member_only":{"stages":["fixed"],"fields":["implementations.fixed","verification.fixed","harness","repair"],"note":"The verified repair, its recorded checks, the repair description, and the scoring harness are available to members."}}