FA-62629 / Tax bracket computation / Member archive

The half-part benefit cap lowers tax instead of limiting the benefit · case 04

Families with extra parts pay less than the capped amount.

Member previewVariant 4 · 3 implementations · 8 checks per implementation

Case contract

solve(income, halves, couple): stipulated household quotient. Parts p = halves/2; the base is 2 parts for a couple and 1 otherwise (fewer halves than the base returns 'ERR:parts'). Tax with all parts = p * T(income/p) using slices 0% to 11294, 11% to 28797, 30% to 82341, 41% to 177106, 45% above. The benefit of each half-part beyond the base is capped at 1759: tax = max(full, T_base - 1759 * extra_halves) where T_base = base * T(income/base). Return whole units rounded down.

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 cap-direction 1	`24858`	`28054`	Failed

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