FA-59031 / Payroll withholding rules / Open access

Resident and work-state withholding reciprocity: credit election · case 01

Resident states without a credit election receive the reduced amount, and vice versa.

Verified by executionVariant 1 · 8 checks per implementationDownload source bundle ↓JSON ↗

ROOT CAUSE

The resident credit election flag is inverted.

VERIFIED REPAIR

Restore the contract rule at the credit election step: use `if x['res_credit'] else tax(res)`.

Unsuccessful approach: The attempt always applies the credit, ignoring employees whose resident state grants none.

Case contract

Input {wage, res, work, reciprocal:[sorted state pairs], rates:{state: basis points}, res_credit}. Tax for a state = wage*rate/10000 half-up. Same state: withhold only there. Reciprocal pair: withhold only the resident state. Otherwise withhold the work state; the resident state gets max(0, resident - work) when res_credit else its full tax; omit zero resident lines. Return {state: cents}.

Why this case matters

Multi-state withholding depends on reciprocity agreements and resident credits, and misplacing a state changes which agency is paid.

1 / The failure

Exit 1

"""Failure Map reference implementation. Python standard library only."""
import json

N = 1
observations = []
def solve(x):
    rates = x['rates']
    w = x['wage']
    def tax(st):
        return (w * rates.get(st, 0) + 5000) // 10000
    res, work = x['res'], x['work']
    if res == work:
        return {work: tax(work)}
    pair = sorted([res, work])
    if pair in x['reciprocal']:
        return {res: tax(res)}
    work_tax = tax(work)
    res_tax = max(0, tax(res) - work_tax) if not x['res_credit'] else tax(res)
    out = {work: work_tax}
    if res_tax:
        out[res] = res_tax
    return out
def check(label, actual, expected):
    observations.append({"check": label, "actual": actual, "expected": expected, "passed": actual == expected})
fixtures = [[('regression', {'wage': 267886, 'res': 'PA', 'work': 'IN', 'reciprocal': [['NJ', 'PA'], ['MI', 'OH'], ['KY', 'OH']], 'rates': {'PA': 500, 'NJ': 425, 'OH': 425, 'MI': 637, 'IN': 637, 'KY': 0, 'WV': 637}, 'res_credit': False}, {'IN': 17064, 'PA': 13394}), ('regression', {'wage': 92630, 'res': 'PA', 'work': 'WV', 'reciprocal': [['NJ', 'PA'], ['IN', 'KY'], ['KY', 'OH']], 'rates': {'PA': 500, 'NJ': 425, 'OH': 0, 'MI': 0, 'IN': 425, 'KY': 425, 'WV': 637}, 'res_credit': True}, {'WV': 5901}), ('partial-repair probe', {'wage': 373364, 'res': 'MI', 'work': 'WV', 'reciprocal': [['NJ', 'PA'], ['IN', 'KY']], 'rates': {'PA': 350, 'NJ': 611, 'OH': 307, 'MI': 637, 'IN': 0, 'KY': 500, 'WV': 637}, 'res_credit': False}, {'WV': 23783, 'MI': 23783}), ('partial-repair probe', {'wage': 236355, 'res': 'PA', 'work': 'WV', 'reciprocal': [['NJ', 'PA'], ['MI', 'OH'], ['IN', 'KY']], 'rates': {'PA': 425, 'NJ': 307, 'OH': 425, 'MI': 425, 'IN': 350, 'KY': 637, 'WV': 637}, 'res_credit': False}, {'WV': 15056, 'PA': 10045}), ('normal control', {'wage': 379815, 'res': 'MI', 'work': 'OH', 'reciprocal': [['NJ', 'PA'], ['MI', 'OH'], ['IN', 'KY'], ['KY', 'OH']], 'rates': {'PA': 637, 'NJ': 637, 'OH': 0, 'MI': 637, 'IN': 350, 'KY': 307, 'WV': 242}, 'res_credit': True}, {'MI': 24194}), ('normal control', {'wage': 333788, 'res': 'NJ', 'work': 'NJ', 'reciprocal': [['IN', 'KY']], 'rates': {'PA': 637, 'NJ': 425, 'OH': 446, 'MI': 500, 'IN': 122, 'KY': 312, 'WV': 0}, 'res_credit': True}, {'NJ': 14186}), ('normal control', {'wage': 108935, 'res': 'MI', 'work': 'WV', 'reciprocal': [['NJ', 'PA'], ['MI', 'OH'], ['KY', 'OH']], 'rates': {'PA': 637, 'NJ': 307, 'OH': 350, 'MI': 0, 'IN': 425, 'KY': 0, 'WV': 350}, 'res_credit': False}, {'WV': 3813}), ('normal control', {'wage': 243443, 'res': 'IN', 'work': 'IN', 'reciprocal': [['NJ', 'PA'], ['MI', 'OH'], ['IN', 'KY']], 'rates': {'PA': 350, 'NJ': 425, 'OH': 0, 'MI': 0, 'IN': 637, 'KY': 307, 'WV': 425}, 'res_credit': True}, {'IN': 15507})], [('regression', {'wage': 373364, 'res': 'MI', 'work': 'WV', 'reciprocal': [['NJ', 'PA'], ['IN', 'KY']], 'rates': {'PA': 350, 'NJ': 611, 'OH': 307, 'MI': 637, 'IN': 0, 'KY': 500, 'WV': 637}, 'res_credit': False}, {'WV': 23783, 'MI': 23783}), ('regression', {'wage': 267886, 'res': 'PA', 'work': 'IN', 'reciprocal': [['NJ', 'PA'], ['MI', 'OH'], ['KY', 'OH']], 'rates': {'PA': 500, 'NJ': 425, 'OH': 425, 'MI': 637, 'IN': 637, 'KY': 0, 'WV': 637}, 'res_credit': False}, {'IN': 17064, 'PA': 13394}), ('partial-repair probe', {'wage': 236355, 'res': 'PA', 'work': 'WV', 'reciprocal': [['NJ', 'PA'], ['MI', 'OH'], ['IN', 'KY']], 'rates': {'PA': 425, 'NJ': 307, 'OH': 425, 'MI': 425, 'IN': 350, 'KY': 637, 'WV': 637}, 'res_credit': False}, {'WV': 15056, 'PA': 10045}), ('partial-repair probe', {'wage': 91863, 'res': 'NJ', 'work': 'OH', 'reciprocal': [['NJ', 'PA'], ['MI', 'OH'], ['IN', 'KY'], ['KY', 'OH']], 'rates': {'PA': 350, 'NJ': 307, 'OH': 350, 'MI': 549, 'IN': 307, 'KY': 637, 'WV': 590}, 'res_credit': False}, {'OH': 3215, 'NJ': 2820}), ('normal control', {'wage': 202229, 'res': 'KY', 'work': 'PA', 'reciprocal': [['NJ', 'PA'], ['KY', 'OH']], 'rates': {'PA': 350, 'NJ': 637, 'OH': 350, 'MI': 425, 'IN': 0, 'KY': 0, 'WV': 500}, 'res_credit': True}, {'PA': 7078}), ('normal control', {'wage': 314004, 'res': 'IN', 'work': 'IN', 'reciprocal': [['NJ', 'PA'], ['KY', 'OH']], 'rates': {'PA': 0, 'NJ': 350, 'OH': 307, 'MI': 637, 'IN': 307, 'KY': 180, 'WV': 425}, 'res_credit': True}, {'IN': 9640}), ('normal control', {'wage': 92712, 'res': 'MI', 'work': 'PA', 'reciprocal': [['NJ', 'PA'], ['MI', 'OH'], ['IN', 'KY']], 'rates': {'PA': 0, 'NJ': 425, 'OH': 425, 'MI': 250, 'IN': 350, 'KY': 637, 'WV': 350}, 'res_credit': False}, {'PA': 0, 'MI': 2318}), ('normal control', {'wage': 208890, 'res': 'KY', 'work': 'MI', 'reciprocal': [['NJ', 'PA'], ['KY', 'OH']], 'rates': {'PA': 0, 'NJ': 0, 'OH': 307, 'MI': 0, 'IN': 577, 'KY': 307, 'WV': 350}, 'res_credit': True}, {'MI': 0, 'KY': 6413})], [('regression', {'wage': 236355, 'res': 'PA', 'work': 'WV', 'reciprocal': [['NJ', 'PA'], ['MI', 'OH'], ['IN', 'KY']], 'rates': {'PA': 425, 'NJ': 307, 'OH': 425, 'MI': 425, 'IN': 350, 'KY': 637, 'WV': 637}, 'res_credit': False}, {'WV': 15056, 'PA': 10045}), ('regression', {'wage': 348021, 'res': 'MI', 'work': 'KY', 'reciprocal': [['NJ', 'PA'], ['MI', 'OH'], ['IN', 'KY']], 'rates': {'PA': 307, 'NJ': 355, 'OH': 0, 'MI': 254, 'IN': 425, 'KY': 350, 'WV': 425}, 'res_credit': True}, {'KY': 12181}), ('partial-repair probe', {'wage': 369165, 'res': 'PA', 'work': 'WV', 'reciprocal': [['NJ', 'PA'], ['MI', 'OH'], ['IN', 'KY'], ['KY', 'OH']], 'rates': {'PA': 307, 'NJ': 307, 'OH': 350, 'MI': 307, 'IN': 307, 'KY': 425, 'WV': 102}, 'res_credit': False}, {'WV': 3765, 'PA': 11333}), ('partial-repair probe', {'wage': 192147, 'res': 'OH', 'work': 'NJ', 'reciprocal': [['NJ', 'PA'], ['IN', 'KY'], ['KY', 'OH']], 'rates': {'PA': 425, 'NJ': 126, 'OH': 425, 'MI': 637, 'IN': 0, 'KY': 307, 'WV': 350}, 'res_credit': False}, {'NJ': 2421, 'OH': 8166}), ('normal control', {'wage': 70654, 'res': 'NJ', 'work': 'NJ', 'reciprocal': [['NJ', 'PA'], ['IN', 'KY']], 'rates': {'PA': 0, 'NJ': 637, 'OH': 458, 'MI': 637, 'IN': 425, 'KY': 307, 'WV': 71}, 'res_credit': False}, {'NJ': 4501}), ('normal control', {'wage': 129954, 'res': 'PA', 'work': 'PA', 'reciprocal': [['IN', 'KY'], ['KY', 'OH']], 'rates': {'PA': 350, 'NJ': 651, 'OH': 637, 'MI': 0, 'IN': 0, 'KY': 623, 'WV': 0}, 'res_credit': True}, {'PA': 4548}), ('normal control', {'wage': 231453, 'res': 'MI', 'work': 'PA', 'reciprocal': [['NJ', 'PA'], ['IN', 'KY'], ['KY', 'OH']], 'rates': {'PA': 0, 'NJ': 0, 'OH': 500, 'MI': 307, 'IN': 350, 'KY': 637, 'WV': 307}, 'res_credit': False}, {'PA': 0, 'MI': 7106}), ('normal control', {'wage': 377853, 'res': 'IN', 'work': 'KY', 'reciprocal': [['NJ', 'PA'], ['IN', 'KY'], ['KY', 'OH']], 'rates': {'PA': 500, 'NJ': 637, 'OH': 502, 'MI': 637, 'IN': 500, 'KY': 307, 'WV': 425}, 'res_credit': True}, {'IN': 18893})], [('regression', {'wage': 91863, 'res': 'NJ', 'work': 'OH', 'reciprocal': [['NJ', 'PA'], ['MI', 'OH'], ['IN', 'KY'], ['KY', 'OH']], 'rates': {'PA': 350, 'NJ': 307, 'OH': 350, 'MI': 549, 'IN': 307, 'KY': 637, 'WV': 590}, 'res_credit': False}, {'OH': 3215, 'NJ': 2820}), ('regression', {'wage': 133100, 'res': 'KY', 'work': 'PA', 'reciprocal': [['NJ', 'PA'], ['MI', 'OH'], ['KY', 'OH']], 'rates': {'PA': 307, 'NJ': 500, 'OH': 500, 'MI': 350, 'IN': 0, 'KY': 500, 'WV': 637}, 'res_credit': True}, {'PA': 4086, 'KY': 2569}), ('partial-repair probe', {'wage': 161312, 'res': 'WV', 'work': 'OH', 'reciprocal': [['MI', 'OH'], ['IN', 'KY'], ['KY', 'OH']], 'rates': {'PA': 363, 'NJ': 90, 'OH': 307, 'MI': 670, 'IN': 307, 'KY': 500, 'WV': 500}, 'res_credit': False}, {'OH': 4952, 'WV': 8066}), ('partial-repair probe', {'wage': 388515, 'res': 'MI', 'work': 'NJ', 'reciprocal': [['NJ', 'PA'], ['MI', 'OH'], ['IN', 'KY'], ['KY', 'OH']], 'rates': {'PA': 637, 'NJ': 350, 'OH': 205, 'MI': 350, 'IN': 250, 'KY': 0, 'WV': 307}, 'res_credit': False}, {'NJ': 13598, 'MI': 13598}), ('normal control', {'wage': 122807, 'res': 'KY', 'work': 'PA', 'reciprocal': [['MI', 'OH'], ['IN', 'KY'], ['KY', 'OH']], 'rates': {'PA': 307, 'NJ': 637, 'OH': 425, 'MI': 0, 'IN': 425, 'KY': 0, 'WV': 0}, 'res_credit': True}, {'PA': 3770}), ('normal control', {'wage': 201266, 'res': 'OH', 'work': 'KY', 'reciprocal': [['NJ', 'PA'], ['KY', 'OH']], 'rates': {'PA': 425, 'NJ': 425, 'OH': 500, 'MI': 500, 'IN': 637, 'KY': 307, 'WV': 350}, 'res_credit': True}, {'OH': 10063}), ('normal control', {'wage': 238358, 'res': 'IN', 'work': 'NJ', 'reciprocal': [['NJ', 'PA'], ['MI', 'OH'], ['KY', 'OH']], 'rates': {'PA': 0, 'NJ': 0, 'OH': 288, 'MI': 0, 'IN': 425, 'KY': 350, 'WV': 500}, 'res_credit': True}, {'NJ': 0, 'IN': 10130}), ('normal control', {'wage': 363240, 'res': 'PA', 'work': 'MI', 'reciprocal': [['NJ', 'PA'], ['KY', 'OH']], 'rates': {'PA': 0, 'NJ': 350, 'OH': 350, 'MI': 307, 'IN': 279, 'KY': 262, 'WV': 425}, 'res_credit': True}, {'MI': 11151})], [('regression', {'wage': 369165, 'res': 'PA', 'work': 'WV', 'reciprocal': [['NJ', 'PA'], ['MI', 'OH'], ['IN', 'KY'], ['KY', 'OH']], 'rates': {'PA': 307, 'NJ': 307, 'OH': 350, 'MI': 307, 'IN': 307, 'KY': 425, 'WV': 102}, 'res_credit': False}, {'WV': 3765, 'PA': 11333}), ('regression', {'wage': 326976, 'res': 'OH', 'work': 'NJ', 'reciprocal': [['NJ', 'PA'], ['MI', 'OH'], ['KY', 'OH']], 'rates': {'PA': 543, 'NJ': 500, 'OH': 500, 'MI': 0, 'IN': 350, 'KY': 500, 'WV': 350}, 'res_credit': True}, {'NJ': 16349}), ('partial-repair probe', {'wage': 321120, 'res': 'PA', 'work': 'OH', 'reciprocal': [['NJ', 'PA'], ['MI', 'OH'], ['KY', 'OH']], 'rates': {'PA': 637, 'NJ': 307, 'OH': 350, 'MI': 500, 'IN': 350, 'KY': 425, 'WV': 637}, 'res_credit': False}, {'OH': 11239, 'PA': 20455}), ('partial-repair probe', {'wage': 12418, 'res': 'KY', 'work': 'NJ', 'reciprocal': [['NJ', 'PA'], ['KY', 'OH']], 'rates': {'PA': 637, 'NJ': 500, 'OH': 0, 'MI': 637, 'IN': 637, 'KY': 307, 'WV': 500}, 'res_credit': False}, {'NJ': 621, 'KY': 381}), ('normal control', {'wage': 19055, 'res': 'IN', 'work': 'OH', 'reciprocal': [['NJ', 'PA'], ['IN', 'KY']], 'rates': {'PA': 637, 'NJ': 466, 'OH': 0, 'MI': 0, 'IN': 425, 'KY': 307, 'WV': 307}, 'res_credit': False}, {'OH': 0, 'IN': 810}), ('normal control', {'wage': 43218, 'res': 'NJ', 'work': 'MI', 'reciprocal': [['NJ', 'PA'], ['IN', 'KY']], 'rates': {'PA': 641, 'NJ': 352, 'OH': 0, 'MI': 0, 'IN': 307, 'KY': 425, 'WV': 425}, 'res_credit': False}, {'MI': 0, 'NJ': 1521}), ('normal control', {'wage': 108017, 'res': 'PA', 'work': 'KY', 'reciprocal': [['IN', 'KY'], ['KY', 'OH']], 'rates': {'PA': 637, 'NJ': 637, 'OH': 307, 'MI': 500, 'IN': 500, 'KY': 0, 'WV': 425}, 'res_credit': True}, {'KY': 0, 'PA': 6881}), ('normal control', {'wage': 162145, 'res': 'IN', 'work': 'KY', 'reciprocal': [['NJ', 'PA'], ['MI', 'OH'], ['IN', 'KY'], ['KY', 'OH']], 'rates': {'PA': 637, 'NJ': 307, 'OH': 350, 'MI': 425, 'IN': 425, 'KY': 0, 'WV': 425}, 'res_credit': False}, {'IN': 6891})]]
for i, (label, args, expected) in enumerate(fixtures[N-1]):
    check("%s %d" % (label, i), solve(args), expected)
print(json.dumps({"observations": observations, "passed": all(x["passed"] for x in observations)}, ensure_ascii=False))
raise SystemExit(0 if all(x["passed"] for x in observations) else 1)

Boundary fixture	Actual	Expected	Outcome
regression 0	`{'IN': 17064}`	`{'IN': 17064, 'PA': 13394}`	Failed
regression 1	`{'PA': 4632, 'WV': 5901}`	`{'WV': 5901}`	Failed
partial-repair probe 2	`{'WV': 23783}`	`{'MI': 23783, 'WV': 23783}`	Failed
partial-repair probe 3	`{'WV': 15056}`	`{'PA': 10045, 'WV': 15056}`	Failed
normal control 4	`{'MI': 24194}`	`{'MI': 24194}`	Passed
normal control 5	`{'NJ': 14186}`	`{'NJ': 14186}`	Passed
normal control 6	`{'WV': 3813}`	`{'WV': 3813}`	Passed
normal control 7	`{'IN': 15507}`	`{'IN': 15507}`	Passed

SHA-256 / 469e3750f44408f64dc41f898c8181d82105e2a05118574373f041f470ed37fb

2 / The unsuccessful fix

Exit 1

"""Failure Map reference implementation. Python standard library only."""
import json

N = 1
observations = []
def solve(x):
    rates = x['rates']
    w = x['wage']
    def tax(st):
        return (w * rates.get(st, 0) + 5000) // 10000
    res, work = x['res'], x['work']
    if res == work:
        return {work: tax(work)}
    pair = sorted([res, work])
    if pair in x['reciprocal']:
        return {res: tax(res)}
    work_tax = tax(work)
    res_tax = max(0, tax(res) - work_tax) if x['res_credit'] or work_tax > 0 else tax(res)
    out = {work: work_tax}
    if res_tax:
        out[res] = res_tax
    return out
def check(label, actual, expected):
    observations.append({"check": label, "actual": actual, "expected": expected, "passed": actual == expected})
fixtures = [[('regression', {'wage': 267886, 'res': 'PA', 'work': 'IN', 'reciprocal': [['NJ', 'PA'], ['MI', 'OH'], ['KY', 'OH']], 'rates': {'PA': 500, 'NJ': 425, 'OH': 425, 'MI': 637, 'IN': 637, 'KY': 0, 'WV': 637}, 'res_credit': False}, {'IN': 17064, 'PA': 13394}), ('regression', {'wage': 92630, 'res': 'PA', 'work': 'WV', 'reciprocal': [['NJ', 'PA'], ['IN', 'KY'], ['KY', 'OH']], 'rates': {'PA': 500, 'NJ': 425, 'OH': 0, 'MI': 0, 'IN': 425, 'KY': 425, 'WV': 637}, 'res_credit': True}, {'WV': 5901}), ('partial-repair probe', {'wage': 373364, 'res': 'MI', 'work': 'WV', 'reciprocal': [['NJ', 'PA'], ['IN', 'KY']], 'rates': {'PA': 350, 'NJ': 611, 'OH': 307, 'MI': 637, 'IN': 0, 'KY': 500, 'WV': 637}, 'res_credit': False}, {'WV': 23783, 'MI': 23783}), ('partial-repair probe', {'wage': 236355, 'res': 'PA', 'work': 'WV', 'reciprocal': [['NJ', 'PA'], ['MI', 'OH'], ['IN', 'KY']], 'rates': {'PA': 425, 'NJ': 307, 'OH': 425, 'MI': 425, 'IN': 350, 'KY': 637, 'WV': 637}, 'res_credit': False}, {'WV': 15056, 'PA': 10045}), ('normal control', {'wage': 379815, 'res': 'MI', 'work': 'OH', 'reciprocal': [['NJ', 'PA'], ['MI', 'OH'], ['IN', 'KY'], ['KY', 'OH']], 'rates': {'PA': 637, 'NJ': 637, 'OH': 0, 'MI': 637, 'IN': 350, 'KY': 307, 'WV': 242}, 'res_credit': True}, {'MI': 24194}), ('normal control', {'wage': 333788, 'res': 'NJ', 'work': 'NJ', 'reciprocal': [['IN', 'KY']], 'rates': {'PA': 637, 'NJ': 425, 'OH': 446, 'MI': 500, 'IN': 122, 'KY': 312, 'WV': 0}, 'res_credit': True}, {'NJ': 14186}), ('normal control', {'wage': 108935, 'res': 'MI', 'work': 'WV', 'reciprocal': [['NJ', 'PA'], ['MI', 'OH'], ['KY', 'OH']], 'rates': {'PA': 637, 'NJ': 307, 'OH': 350, 'MI': 0, 'IN': 425, 'KY': 0, 'WV': 350}, 'res_credit': False}, {'WV': 3813}), ('normal control', {'wage': 243443, 'res': 'IN', 'work': 'IN', 'reciprocal': [['NJ', 'PA'], ['MI', 'OH'], ['IN', 'KY']], 'rates': {'PA': 350, 'NJ': 425, 'OH': 0, 'MI': 0, 'IN': 637, 'KY': 307, 'WV': 425}, 'res_credit': True}, {'IN': 15507})], [('regression', {'wage': 373364, 'res': 'MI', 'work': 'WV', 'reciprocal': [['NJ', 'PA'], ['IN', 'KY']], 'rates': {'PA': 350, 'NJ': 611, 'OH': 307, 'MI': 637, 'IN': 0, 'KY': 500, 'WV': 637}, 'res_credit': False}, {'WV': 23783, 'MI': 23783}), ('regression', {'wage': 267886, 'res': 'PA', 'work': 'IN', 'reciprocal': [['NJ', 'PA'], ['MI', 'OH'], ['KY', 'OH']], 'rates': {'PA': 500, 'NJ': 425, 'OH': 425, 'MI': 637, 'IN': 637, 'KY': 0, 'WV': 637}, 'res_credit': False}, {'IN': 17064, 'PA': 13394}), ('partial-repair probe', {'wage': 236355, 'res': 'PA', 'work': 'WV', 'reciprocal': [['NJ', 'PA'], ['MI', 'OH'], ['IN', 'KY']], 'rates': {'PA': 425, 'NJ': 307, 'OH': 425, 'MI': 425, 'IN': 350, 'KY': 637, 'WV': 637}, 'res_credit': False}, {'WV': 15056, 'PA': 10045}), ('partial-repair probe', {'wage': 91863, 'res': 'NJ', 'work': 'OH', 'reciprocal': [['NJ', 'PA'], ['MI', 'OH'], ['IN', 'KY'], ['KY', 'OH']], 'rates': {'PA': 350, 'NJ': 307, 'OH': 350, 'MI': 549, 'IN': 307, 'KY': 637, 'WV': 590}, 'res_credit': False}, {'OH': 3215, 'NJ': 2820}), ('normal control', {'wage': 202229, 'res': 'KY', 'work': 'PA', 'reciprocal': [['NJ', 'PA'], ['KY', 'OH']], 'rates': {'PA': 350, 'NJ': 637, 'OH': 350, 'MI': 425, 'IN': 0, 'KY': 0, 'WV': 500}, 'res_credit': True}, {'PA': 7078}), ('normal control', {'wage': 314004, 'res': 'IN', 'work': 'IN', 'reciprocal': [['NJ', 'PA'], ['KY', 'OH']], 'rates': {'PA': 0, 'NJ': 350, 'OH': 307, 'MI': 637, 'IN': 307, 'KY': 180, 'WV': 425}, 'res_credit': True}, {'IN': 9640}), ('normal control', {'wage': 92712, 'res': 'MI', 'work': 'PA', 'reciprocal': [['NJ', 'PA'], ['MI', 'OH'], ['IN', 'KY']], 'rates': {'PA': 0, 'NJ': 425, 'OH': 425, 'MI': 250, 'IN': 350, 'KY': 637, 'WV': 350}, 'res_credit': False}, {'PA': 0, 'MI': 2318}), ('normal control', {'wage': 208890, 'res': 'KY', 'work': 'MI', 'reciprocal': [['NJ', 'PA'], ['KY', 'OH']], 'rates': {'PA': 0, 'NJ': 0, 'OH': 307, 'MI': 0, 'IN': 577, 'KY': 307, 'WV': 350}, 'res_credit': True}, {'MI': 0, 'KY': 6413})], [('regression', {'wage': 236355, 'res': 'PA', 'work': 'WV', 'reciprocal': [['NJ', 'PA'], ['MI', 'OH'], ['IN', 'KY']], 'rates': {'PA': 425, 'NJ': 307, 'OH': 425, 'MI': 425, 'IN': 350, 'KY': 637, 'WV': 637}, 'res_credit': False}, {'WV': 15056, 'PA': 10045}), ('regression', {'wage': 348021, 'res': 'MI', 'work': 'KY', 'reciprocal': [['NJ', 'PA'], ['MI', 'OH'], ['IN', 'KY']], 'rates': {'PA': 307, 'NJ': 355, 'OH': 0, 'MI': 254, 'IN': 425, 'KY': 350, 'WV': 425}, 'res_credit': True}, {'KY': 12181}), ('partial-repair probe', {'wage': 369165, 'res': 'PA', 'work': 'WV', 'reciprocal': [['NJ', 'PA'], ['MI', 'OH'], ['IN', 'KY'], ['KY', 'OH']], 'rates': {'PA': 307, 'NJ': 307, 'OH': 350, 'MI': 307, 'IN': 307, 'KY': 425, 'WV': 102}, 'res_credit': False}, {'WV': 3765, 'PA': 11333}), ('partial-repair probe', {'wage': 192147, 'res': 'OH', 'work': 'NJ', 'reciprocal': [['NJ', 'PA'], ['IN', 'KY'], ['KY', 'OH']], 'rates': {'PA': 425, 'NJ': 126, 'OH': 425, 'MI': 637, 'IN': 0, 'KY': 307, 'WV': 350}, 'res_credit': False}, {'NJ': 2421, 'OH': 8166}), ('normal control', {'wage': 70654, 'res': 'NJ', 'work': 'NJ', 'reciprocal': [['NJ', 'PA'], ['IN', 'KY']], 'rates': {'PA': 0, 'NJ': 637, 'OH': 458, 'MI': 637, 'IN': 425, 'KY': 307, 'WV': 71}, 'res_credit': False}, {'NJ': 4501}), ('normal control', {'wage': 129954, 'res': 'PA', 'work': 'PA', 'reciprocal': [['IN', 'KY'], ['KY', 'OH']], 'rates': {'PA': 350, 'NJ': 651, 'OH': 637, 'MI': 0, 'IN': 0, 'KY': 623, 'WV': 0}, 'res_credit': True}, {'PA': 4548}), ('normal control', {'wage': 231453, 'res': 'MI', 'work': 'PA', 'reciprocal': [['NJ', 'PA'], ['IN', 'KY'], ['KY', 'OH']], 'rates': {'PA': 0, 'NJ': 0, 'OH': 500, 'MI': 307, 'IN': 350, 'KY': 637, 'WV': 307}, 'res_credit': False}, {'PA': 0, 'MI': 7106}), ('normal control', {'wage': 377853, 'res': 'IN', 'work': 'KY', 'reciprocal': [['NJ', 'PA'], ['IN', 'KY'], ['KY', 'OH']], 'rates': {'PA': 500, 'NJ': 637, 'OH': 502, 'MI': 637, 'IN': 500, 'KY': 307, 'WV': 425}, 'res_credit': True}, {'IN': 18893})], [('regression', {'wage': 91863, 'res': 'NJ', 'work': 'OH', 'reciprocal': [['NJ', 'PA'], ['MI', 'OH'], ['IN', 'KY'], ['KY', 'OH']], 'rates': {'PA': 350, 'NJ': 307, 'OH': 350, 'MI': 549, 'IN': 307, 'KY': 637, 'WV': 590}, 'res_credit': False}, {'OH': 3215, 'NJ': 2820}), ('regression', {'wage': 133100, 'res': 'KY', 'work': 'PA', 'reciprocal': [['NJ', 'PA'], ['MI', 'OH'], ['KY', 'OH']], 'rates': {'PA': 307, 'NJ': 500, 'OH': 500, 'MI': 350, 'IN': 0, 'KY': 500, 'WV': 637}, 'res_credit': True}, {'PA': 4086, 'KY': 2569}), ('partial-repair probe', {'wage': 161312, 'res': 'WV', 'work': 'OH', 'reciprocal': [['MI', 'OH'], ['IN', 'KY'], ['KY', 'OH']], 'rates': {'PA': 363, 'NJ': 90, 'OH': 307, 'MI': 670, 'IN': 307, 'KY': 500, 'WV': 500}, 'res_credit': False}, {'OH': 4952, 'WV': 8066}), ('partial-repair probe', {'wage': 388515, 'res': 'MI', 'work': 'NJ', 'reciprocal': [['NJ', 'PA'], ['MI', 'OH'], ['IN', 'KY'], ['KY', 'OH']], 'rates': {'PA': 637, 'NJ': 350, 'OH': 205, 'MI': 350, 'IN': 250, 'KY': 0, 'WV': 307}, 'res_credit': False}, {'NJ': 13598, 'MI': 13598}), ('normal control', {'wage': 122807, 'res': 'KY', 'work': 'PA', 'reciprocal': [['MI', 'OH'], ['IN', 'KY'], ['KY', 'OH']], 'rates': {'PA': 307, 'NJ': 637, 'OH': 425, 'MI': 0, 'IN': 425, 'KY': 0, 'WV': 0}, 'res_credit': True}, {'PA': 3770}), ('normal control', {'wage': 201266, 'res': 'OH', 'work': 'KY', 'reciprocal': [['NJ', 'PA'], ['KY', 'OH']], 'rates': {'PA': 425, 'NJ': 425, 'OH': 500, 'MI': 500, 'IN': 637, 'KY': 307, 'WV': 350}, 'res_credit': True}, {'OH': 10063}), ('normal control', {'wage': 238358, 'res': 'IN', 'work': 'NJ', 'reciprocal': [['NJ', 'PA'], ['MI', 'OH'], ['KY', 'OH']], 'rates': {'PA': 0, 'NJ': 0, 'OH': 288, 'MI': 0, 'IN': 425, 'KY': 350, 'WV': 500}, 'res_credit': True}, {'NJ': 0, 'IN': 10130}), ('normal control', {'wage': 363240, 'res': 'PA', 'work': 'MI', 'reciprocal': [['NJ', 'PA'], ['KY', 'OH']], 'rates': {'PA': 0, 'NJ': 350, 'OH': 350, 'MI': 307, 'IN': 279, 'KY': 262, 'WV': 425}, 'res_credit': True}, {'MI': 11151})], [('regression', {'wage': 369165, 'res': 'PA', 'work': 'WV', 'reciprocal': [['NJ', 'PA'], ['MI', 'OH'], ['IN', 'KY'], ['KY', 'OH']], 'rates': {'PA': 307, 'NJ': 307, 'OH': 350, 'MI': 307, 'IN': 307, 'KY': 425, 'WV': 102}, 'res_credit': False}, {'WV': 3765, 'PA': 11333}), ('regression', {'wage': 326976, 'res': 'OH', 'work': 'NJ', 'reciprocal': [['NJ', 'PA'], ['MI', 'OH'], ['KY', 'OH']], 'rates': {'PA': 543, 'NJ': 500, 'OH': 500, 'MI': 0, 'IN': 350, 'KY': 500, 'WV': 350}, 'res_credit': True}, {'NJ': 16349}), ('partial-repair probe', {'wage': 321120, 'res': 'PA', 'work': 'OH', 'reciprocal': [['NJ', 'PA'], ['MI', 'OH'], ['KY', 'OH']], 'rates': {'PA': 637, 'NJ': 307, 'OH': 350, 'MI': 500, 'IN': 350, 'KY': 425, 'WV': 637}, 'res_credit': False}, {'OH': 11239, 'PA': 20455}), ('partial-repair probe', {'wage': 12418, 'res': 'KY', 'work': 'NJ', 'reciprocal': [['NJ', 'PA'], ['KY', 'OH']], 'rates': {'PA': 637, 'NJ': 500, 'OH': 0, 'MI': 637, 'IN': 637, 'KY': 307, 'WV': 500}, 'res_credit': False}, {'NJ': 621, 'KY': 381}), ('normal control', {'wage': 19055, 'res': 'IN', 'work': 'OH', 'reciprocal': [['NJ', 'PA'], ['IN', 'KY']], 'rates': {'PA': 637, 'NJ': 466, 'OH': 0, 'MI': 0, 'IN': 425, 'KY': 307, 'WV': 307}, 'res_credit': False}, {'OH': 0, 'IN': 810}), ('normal control', {'wage': 43218, 'res': 'NJ', 'work': 'MI', 'reciprocal': [['NJ', 'PA'], ['IN', 'KY']], 'rates': {'PA': 641, 'NJ': 352, 'OH': 0, 'MI': 0, 'IN': 307, 'KY': 425, 'WV': 425}, 'res_credit': False}, {'MI': 0, 'NJ': 1521}), ('normal control', {'wage': 108017, 'res': 'PA', 'work': 'KY', 'reciprocal': [['IN', 'KY'], ['KY', 'OH']], 'rates': {'PA': 637, 'NJ': 637, 'OH': 307, 'MI': 500, 'IN': 500, 'KY': 0, 'WV': 425}, 'res_credit': True}, {'KY': 0, 'PA': 6881}), ('normal control', {'wage': 162145, 'res': 'IN', 'work': 'KY', 'reciprocal': [['NJ', 'PA'], ['MI', 'OH'], ['IN', 'KY'], ['KY', 'OH']], 'rates': {'PA': 637, 'NJ': 307, 'OH': 350, 'MI': 425, 'IN': 425, 'KY': 0, 'WV': 425}, 'res_credit': False}, {'IN': 6891})]]
for i, (label, args, expected) in enumerate(fixtures[N-1]):
    check("%s %d" % (label, i), solve(args), expected)
print(json.dumps({"observations": observations, "passed": all(x["passed"] for x in observations)}, ensure_ascii=False))
raise SystemExit(0 if all(x["passed"] for x in observations) else 1)

Boundary fixture	Actual	Expected	Outcome
regression 0	`{'IN': 17064}`	`{'IN': 17064, 'PA': 13394}`	Failed
regression 1	`{'WV': 5901}`	`{'WV': 5901}`	Passed
partial-repair probe 2	`{'WV': 23783}`	`{'MI': 23783, 'WV': 23783}`	Failed
partial-repair probe 3	`{'WV': 15056}`	`{'PA': 10045, 'WV': 15056}`	Failed
normal control 4	`{'MI': 24194}`	`{'MI': 24194}`	Passed
normal control 5	`{'NJ': 14186}`	`{'NJ': 14186}`	Passed
normal control 6	`{'WV': 3813}`	`{'WV': 3813}`	Passed
normal control 7	`{'IN': 15507}`	`{'IN': 15507}`	Passed

SHA-256 / 2d63620d0610f51163f4a0925bca73d4b8cac70ed71f45d8282c1d0ba99b7be2

3 / The verified repair

Exit 0

"""Failure Map reference implementation. Python standard library only."""
import json

N = 1
observations = []
def solve(x):
    rates = x['rates']
    w = x['wage']
    def tax(st):
        return (w * rates.get(st, 0) + 5000) // 10000
    res, work = x['res'], x['work']
    if res == work:
        return {work: tax(work)}
    pair = sorted([res, work])
    if pair in x['reciprocal']:
        return {res: tax(res)}
    work_tax = tax(work)
    res_tax = max(0, tax(res) - work_tax) if x['res_credit'] else tax(res)
    out = {work: work_tax}
    if res_tax:
        out[res] = res_tax
    return out
def check(label, actual, expected):
    observations.append({"check": label, "actual": actual, "expected": expected, "passed": actual == expected})
fixtures = [[('regression', {'wage': 267886, 'res': 'PA', 'work': 'IN', 'reciprocal': [['NJ', 'PA'], ['MI', 'OH'], ['KY', 'OH']], 'rates': {'PA': 500, 'NJ': 425, 'OH': 425, 'MI': 637, 'IN': 637, 'KY': 0, 'WV': 637}, 'res_credit': False}, {'IN': 17064, 'PA': 13394}), ('regression', {'wage': 92630, 'res': 'PA', 'work': 'WV', 'reciprocal': [['NJ', 'PA'], ['IN', 'KY'], ['KY', 'OH']], 'rates': {'PA': 500, 'NJ': 425, 'OH': 0, 'MI': 0, 'IN': 425, 'KY': 425, 'WV': 637}, 'res_credit': True}, {'WV': 5901}), ('partial-repair probe', {'wage': 373364, 'res': 'MI', 'work': 'WV', 'reciprocal': [['NJ', 'PA'], ['IN', 'KY']], 'rates': {'PA': 350, 'NJ': 611, 'OH': 307, 'MI': 637, 'IN': 0, 'KY': 500, 'WV': 637}, 'res_credit': False}, {'WV': 23783, 'MI': 23783}), ('partial-repair probe', {'wage': 236355, 'res': 'PA', 'work': 'WV', 'reciprocal': [['NJ', 'PA'], ['MI', 'OH'], ['IN', 'KY']], 'rates': {'PA': 425, 'NJ': 307, 'OH': 425, 'MI': 425, 'IN': 350, 'KY': 637, 'WV': 637}, 'res_credit': False}, {'WV': 15056, 'PA': 10045}), ('normal control', {'wage': 379815, 'res': 'MI', 'work': 'OH', 'reciprocal': [['NJ', 'PA'], ['MI', 'OH'], ['IN', 'KY'], ['KY', 'OH']], 'rates': {'PA': 637, 'NJ': 637, 'OH': 0, 'MI': 637, 'IN': 350, 'KY': 307, 'WV': 242}, 'res_credit': True}, {'MI': 24194}), ('normal control', {'wage': 333788, 'res': 'NJ', 'work': 'NJ', 'reciprocal': [['IN', 'KY']], 'rates': {'PA': 637, 'NJ': 425, 'OH': 446, 'MI': 500, 'IN': 122, 'KY': 312, 'WV': 0}, 'res_credit': True}, {'NJ': 14186}), ('normal control', {'wage': 108935, 'res': 'MI', 'work': 'WV', 'reciprocal': [['NJ', 'PA'], ['MI', 'OH'], ['KY', 'OH']], 'rates': {'PA': 637, 'NJ': 307, 'OH': 350, 'MI': 0, 'IN': 425, 'KY': 0, 'WV': 350}, 'res_credit': False}, {'WV': 3813}), ('normal control', {'wage': 243443, 'res': 'IN', 'work': 'IN', 'reciprocal': [['NJ', 'PA'], ['MI', 'OH'], ['IN', 'KY']], 'rates': {'PA': 350, 'NJ': 425, 'OH': 0, 'MI': 0, 'IN': 637, 'KY': 307, 'WV': 425}, 'res_credit': True}, {'IN': 15507})], [('regression', {'wage': 373364, 'res': 'MI', 'work': 'WV', 'reciprocal': [['NJ', 'PA'], ['IN', 'KY']], 'rates': {'PA': 350, 'NJ': 611, 'OH': 307, 'MI': 637, 'IN': 0, 'KY': 500, 'WV': 637}, 'res_credit': False}, {'WV': 23783, 'MI': 23783}), ('regression', {'wage': 267886, 'res': 'PA', 'work': 'IN', 'reciprocal': [['NJ', 'PA'], ['MI', 'OH'], ['KY', 'OH']], 'rates': {'PA': 500, 'NJ': 425, 'OH': 425, 'MI': 637, 'IN': 637, 'KY': 0, 'WV': 637}, 'res_credit': False}, {'IN': 17064, 'PA': 13394}), ('partial-repair probe', {'wage': 236355, 'res': 'PA', 'work': 'WV', 'reciprocal': [['NJ', 'PA'], ['MI', 'OH'], ['IN', 'KY']], 'rates': {'PA': 425, 'NJ': 307, 'OH': 425, 'MI': 425, 'IN': 350, 'KY': 637, 'WV': 637}, 'res_credit': False}, {'WV': 15056, 'PA': 10045}), ('partial-repair probe', {'wage': 91863, 'res': 'NJ', 'work': 'OH', 'reciprocal': [['NJ', 'PA'], ['MI', 'OH'], ['IN', 'KY'], ['KY', 'OH']], 'rates': {'PA': 350, 'NJ': 307, 'OH': 350, 'MI': 549, 'IN': 307, 'KY': 637, 'WV': 590}, 'res_credit': False}, {'OH': 3215, 'NJ': 2820}), ('normal control', {'wage': 202229, 'res': 'KY', 'work': 'PA', 'reciprocal': [['NJ', 'PA'], ['KY', 'OH']], 'rates': {'PA': 350, 'NJ': 637, 'OH': 350, 'MI': 425, 'IN': 0, 'KY': 0, 'WV': 500}, 'res_credit': True}, {'PA': 7078}), ('normal control', {'wage': 314004, 'res': 'IN', 'work': 'IN', 'reciprocal': [['NJ', 'PA'], ['KY', 'OH']], 'rates': {'PA': 0, 'NJ': 350, 'OH': 307, 'MI': 637, 'IN': 307, 'KY': 180, 'WV': 425}, 'res_credit': True}, {'IN': 9640}), ('normal control', {'wage': 92712, 'res': 'MI', 'work': 'PA', 'reciprocal': [['NJ', 'PA'], ['MI', 'OH'], ['IN', 'KY']], 'rates': {'PA': 0, 'NJ': 425, 'OH': 425, 'MI': 250, 'IN': 350, 'KY': 637, 'WV': 350}, 'res_credit': False}, {'PA': 0, 'MI': 2318}), ('normal control', {'wage': 208890, 'res': 'KY', 'work': 'MI', 'reciprocal': [['NJ', 'PA'], ['KY', 'OH']], 'rates': {'PA': 0, 'NJ': 0, 'OH': 307, 'MI': 0, 'IN': 577, 'KY': 307, 'WV': 350}, 'res_credit': True}, {'MI': 0, 'KY': 6413})], [('regression', {'wage': 236355, 'res': 'PA', 'work': 'WV', 'reciprocal': [['NJ', 'PA'], ['MI', 'OH'], ['IN', 'KY']], 'rates': {'PA': 425, 'NJ': 307, 'OH': 425, 'MI': 425, 'IN': 350, 'KY': 637, 'WV': 637}, 'res_credit': False}, {'WV': 15056, 'PA': 10045}), ('regression', {'wage': 348021, 'res': 'MI', 'work': 'KY', 'reciprocal': [['NJ', 'PA'], ['MI', 'OH'], ['IN', 'KY']], 'rates': {'PA': 307, 'NJ': 355, 'OH': 0, 'MI': 254, 'IN': 425, 'KY': 350, 'WV': 425}, 'res_credit': True}, {'KY': 12181}), ('partial-repair probe', {'wage': 369165, 'res': 'PA', 'work': 'WV', 'reciprocal': [['NJ', 'PA'], ['MI', 'OH'], ['IN', 'KY'], ['KY', 'OH']], 'rates': {'PA': 307, 'NJ': 307, 'OH': 350, 'MI': 307, 'IN': 307, 'KY': 425, 'WV': 102}, 'res_credit': False}, {'WV': 3765, 'PA': 11333}), ('partial-repair probe', {'wage': 192147, 'res': 'OH', 'work': 'NJ', 'reciprocal': [['NJ', 'PA'], ['IN', 'KY'], ['KY', 'OH']], 'rates': {'PA': 425, 'NJ': 126, 'OH': 425, 'MI': 637, 'IN': 0, 'KY': 307, 'WV': 350}, 'res_credit': False}, {'NJ': 2421, 'OH': 8166}), ('normal control', {'wage': 70654, 'res': 'NJ', 'work': 'NJ', 'reciprocal': [['NJ', 'PA'], ['IN', 'KY']], 'rates': {'PA': 0, 'NJ': 637, 'OH': 458, 'MI': 637, 'IN': 425, 'KY': 307, 'WV': 71}, 'res_credit': False}, {'NJ': 4501}), ('normal control', {'wage': 129954, 'res': 'PA', 'work': 'PA', 'reciprocal': [['IN', 'KY'], ['KY', 'OH']], 'rates': {'PA': 350, 'NJ': 651, 'OH': 637, 'MI': 0, 'IN': 0, 'KY': 623, 'WV': 0}, 'res_credit': True}, {'PA': 4548}), ('normal control', {'wage': 231453, 'res': 'MI', 'work': 'PA', 'reciprocal': [['NJ', 'PA'], ['IN', 'KY'], ['KY', 'OH']], 'rates': {'PA': 0, 'NJ': 0, 'OH': 500, 'MI': 307, 'IN': 350, 'KY': 637, 'WV': 307}, 'res_credit': False}, {'PA': 0, 'MI': 7106}), ('normal control', {'wage': 377853, 'res': 'IN', 'work': 'KY', 'reciprocal': [['NJ', 'PA'], ['IN', 'KY'], ['KY', 'OH']], 'rates': {'PA': 500, 'NJ': 637, 'OH': 502, 'MI': 637, 'IN': 500, 'KY': 307, 'WV': 425}, 'res_credit': True}, {'IN': 18893})], [('regression', {'wage': 91863, 'res': 'NJ', 'work': 'OH', 'reciprocal': [['NJ', 'PA'], ['MI', 'OH'], ['IN', 'KY'], ['KY', 'OH']], 'rates': {'PA': 350, 'NJ': 307, 'OH': 350, 'MI': 549, 'IN': 307, 'KY': 637, 'WV': 590}, 'res_credit': False}, {'OH': 3215, 'NJ': 2820}), ('regression', {'wage': 133100, 'res': 'KY', 'work': 'PA', 'reciprocal': [['NJ', 'PA'], ['MI', 'OH'], ['KY', 'OH']], 'rates': {'PA': 307, 'NJ': 500, 'OH': 500, 'MI': 350, 'IN': 0, 'KY': 500, 'WV': 637}, 'res_credit': True}, {'PA': 4086, 'KY': 2569}), ('partial-repair probe', {'wage': 161312, 'res': 'WV', 'work': 'OH', 'reciprocal': [['MI', 'OH'], ['IN', 'KY'], ['KY', 'OH']], 'rates': {'PA': 363, 'NJ': 90, 'OH': 307, 'MI': 670, 'IN': 307, 'KY': 500, 'WV': 500}, 'res_credit': False}, {'OH': 4952, 'WV': 8066}), ('partial-repair probe', {'wage': 388515, 'res': 'MI', 'work': 'NJ', 'reciprocal': [['NJ', 'PA'], ['MI', 'OH'], ['IN', 'KY'], ['KY', 'OH']], 'rates': {'PA': 637, 'NJ': 350, 'OH': 205, 'MI': 350, 'IN': 250, 'KY': 0, 'WV': 307}, 'res_credit': False}, {'NJ': 13598, 'MI': 13598}), ('normal control', {'wage': 122807, 'res': 'KY', 'work': 'PA', 'reciprocal': [['MI', 'OH'], ['IN', 'KY'], ['KY', 'OH']], 'rates': {'PA': 307, 'NJ': 637, 'OH': 425, 'MI': 0, 'IN': 425, 'KY': 0, 'WV': 0}, 'res_credit': True}, {'PA': 3770}), ('normal control', {'wage': 201266, 'res': 'OH', 'work': 'KY', 'reciprocal': [['NJ', 'PA'], ['KY', 'OH']], 'rates': {'PA': 425, 'NJ': 425, 'OH': 500, 'MI': 500, 'IN': 637, 'KY': 307, 'WV': 350}, 'res_credit': True}, {'OH': 10063}), ('normal control', {'wage': 238358, 'res': 'IN', 'work': 'NJ', 'reciprocal': [['NJ', 'PA'], ['MI', 'OH'], ['KY', 'OH']], 'rates': {'PA': 0, 'NJ': 0, 'OH': 288, 'MI': 0, 'IN': 425, 'KY': 350, 'WV': 500}, 'res_credit': True}, {'NJ': 0, 'IN': 10130}), ('normal control', {'wage': 363240, 'res': 'PA', 'work': 'MI', 'reciprocal': [['NJ', 'PA'], ['KY', 'OH']], 'rates': {'PA': 0, 'NJ': 350, 'OH': 350, 'MI': 307, 'IN': 279, 'KY': 262, 'WV': 425}, 'res_credit': True}, {'MI': 11151})], [('regression', {'wage': 369165, 'res': 'PA', 'work': 'WV', 'reciprocal': [['NJ', 'PA'], ['MI', 'OH'], ['IN', 'KY'], ['KY', 'OH']], 'rates': {'PA': 307, 'NJ': 307, 'OH': 350, 'MI': 307, 'IN': 307, 'KY': 425, 'WV': 102}, 'res_credit': False}, {'WV': 3765, 'PA': 11333}), ('regression', {'wage': 326976, 'res': 'OH', 'work': 'NJ', 'reciprocal': [['NJ', 'PA'], ['MI', 'OH'], ['KY', 'OH']], 'rates': {'PA': 543, 'NJ': 500, 'OH': 500, 'MI': 0, 'IN': 350, 'KY': 500, 'WV': 350}, 'res_credit': True}, {'NJ': 16349}), ('partial-repair probe', {'wage': 321120, 'res': 'PA', 'work': 'OH', 'reciprocal': [['NJ', 'PA'], ['MI', 'OH'], ['KY', 'OH']], 'rates': {'PA': 637, 'NJ': 307, 'OH': 350, 'MI': 500, 'IN': 350, 'KY': 425, 'WV': 637}, 'res_credit': False}, {'OH': 11239, 'PA': 20455}), ('partial-repair probe', {'wage': 12418, 'res': 'KY', 'work': 'NJ', 'reciprocal': [['NJ', 'PA'], ['KY', 'OH']], 'rates': {'PA': 637, 'NJ': 500, 'OH': 0, 'MI': 637, 'IN': 637, 'KY': 307, 'WV': 500}, 'res_credit': False}, {'NJ': 621, 'KY': 381}), ('normal control', {'wage': 19055, 'res': 'IN', 'work': 'OH', 'reciprocal': [['NJ', 'PA'], ['IN', 'KY']], 'rates': {'PA': 637, 'NJ': 466, 'OH': 0, 'MI': 0, 'IN': 425, 'KY': 307, 'WV': 307}, 'res_credit': False}, {'OH': 0, 'IN': 810}), ('normal control', {'wage': 43218, 'res': 'NJ', 'work': 'MI', 'reciprocal': [['NJ', 'PA'], ['IN', 'KY']], 'rates': {'PA': 641, 'NJ': 352, 'OH': 0, 'MI': 0, 'IN': 307, 'KY': 425, 'WV': 425}, 'res_credit': False}, {'MI': 0, 'NJ': 1521}), ('normal control', {'wage': 108017, 'res': 'PA', 'work': 'KY', 'reciprocal': [['IN', 'KY'], ['KY', 'OH']], 'rates': {'PA': 637, 'NJ': 637, 'OH': 307, 'MI': 500, 'IN': 500, 'KY': 0, 'WV': 425}, 'res_credit': True}, {'KY': 0, 'PA': 6881}), ('normal control', {'wage': 162145, 'res': 'IN', 'work': 'KY', 'reciprocal': [['NJ', 'PA'], ['MI', 'OH'], ['IN', 'KY'], ['KY', 'OH']], 'rates': {'PA': 637, 'NJ': 307, 'OH': 350, 'MI': 425, 'IN': 425, 'KY': 0, 'WV': 425}, 'res_credit': False}, {'IN': 6891})]]
for i, (label, args, expected) in enumerate(fixtures[N-1]):
    check("%s %d" % (label, i), solve(args), expected)
print(json.dumps({"observations": observations, "passed": all(x["passed"] for x in observations)}, ensure_ascii=False))
raise SystemExit(0 if all(x["passed"] for x in observations) else 1)

Boundary fixture	Actual	Expected	Outcome
regression 0	`{'IN': 17064, 'PA': 13394}`	`{'IN': 17064, 'PA': 13394}`	Passed
regression 1	`{'WV': 5901}`	`{'WV': 5901}`	Passed
partial-repair probe 2	`{'MI': 23783, 'WV': 23783}`	`{'MI': 23783, 'WV': 23783}`	Passed
partial-repair probe 3	`{'PA': 10045, 'WV': 15056}`	`{'PA': 10045, 'WV': 15056}`	Passed
normal control 4	`{'MI': 24194}`	`{'MI': 24194}`	Passed
normal control 5	`{'NJ': 14186}`	`{'NJ': 14186}`	Passed
normal control 6	`{'WV': 3813}`	`{'WV': 3813}`	Passed
normal control 7	`{'IN': 15507}`	`{'IN': 15507}`	Passed

SHA-256 / 5c42f988111986701889139d118d79f5df8f1db9f25eb3f55a619cef2b76c155

Verification & scope

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.

Observations recorded using Python 3.12.14 at 2026-09-29T14:46:32.301107+00:00.

Case digest / b18e86f9aa72661bd0010e2fd6541100a55f2480cba1616e46810c3a6f85871b