FA-62529 / Tax bracket computation / Member archive

Incomes under five dollars are charged a table amount · case 04

A filer with 3 dollars of taxable income owes 1 dollar.

Member previewVariant 4 · 3 implementations · 6 checks per implementation

Case contract

solve(income, brackets): stipulated tax-table lookup. income < 0 returns 0 and incomes below 5 have zero tax. For income < 100000 the tax is the progressive tax on the midpoint of the income's band, rounded half-up to whole dollars: bands are 25 wide below 3000 ([0,25), [25,50), ...) and 50 wide from 3000 ([3000,3050), ...). Incomes of 100000 or more use the exact progressive tax rounded half-up to cents. Return integer cents.

Why this case matters

Tax computations hinge on which slice, threshold, ordering and rounding rule applies at each step; a misplaced boundary silently misstates liabilities.

One recorded failure

Sample boundary fixture

This sample comes from the broken implementation of a controlled reproducer.

Boundary fixture	Actual	Expected	Outcome
regression minimum-taxable 1	`100`	`0`	Failed

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