FA-62795 / Tax bracket computation / Member archive

The phased-out credit becomes negative · case 05

High earners claiming the credit see an additional tax.

Member previewVariant 5 · 3 implementations · 6 checks per implementation

Case contract

solve(earned, agi, children, mfj, invest): stipulated earned-income credit, whole dollars. Investment income above 11600 disqualifies (0). Parameters by min(children, 3): phase-in rate %, max credit, phase-out rate %, phase-out start (0: 7.65, 600, 7.65, 9800; 1: 34, 3995, 15.98, 21560; 2: 40, 6604, 21.06, 21560; 3+: 45, 7430, 21.06, 21560); joint filers add 6920 to the start. Credit = min(rate_in*earned, max) reduced by rate_out*(max(earned, agi) - start) when positive, floored at 0. Return integer cents half-up.

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 credit-floor 1	`-118092`	`0`	Failed

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