FA-62815 / Tax bracket computation / Member archive

The surcharge is rounded to the nearest cent instead of down · case 05

Some surcharges are one cent higher than stipulated.

Member previewVariant 5 · 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 round-down-cents 1	`152084`	`152083`	Failed

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