FA-62798 / Tax bracket computation / Member archive

The gliding cap is applied to the whole income tax · case 03

Filers just above the limit pay the full 5.5% surcharge.

Member previewVariant 3 · 3 implementations · 8 checks per implementation

Case contract

solve(income_tax, joint): stipulated surcharge on income tax, in integer cents. The exemption limit is 1813000 (doubled for joint assessment). At or below it the surcharge is 0; above it the surcharge is the lesser of 5.5% of the income tax and 11.9% of the excess over the limit (a gliding zone), rounded down to 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 glide-base 1	`109076`	`20254`	Failed

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