FA-62694 / Tax bracket computation / Member archive

Excess nonrefundable credits make the surtax negative · case 04

Credits larger than the state tax produce a negative local surtax and an extra refund.

Member previewVariant 4 · 3 implementations · 6 checks per implementation

Case contract

solve(state, nonref, ref, pct): amounts in integer cents; pct a decimal percentage string. State tax after nonrefundable credits is max(0, state - nonref). The local surtax is pct% of that amount, rounded half-up to cents. Refundable credits then apply to the combined total in full (a negative total is a refund). Return [local, total].

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 credited-floor 1	`[-1181, -24956]`	`[0, -9000]`	Failed

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