Summary

Add two new structural reforms for modeling tax policy alternatives:

Streamlined EITC

• Adds filing status dimension to maximum EITC credit
• Single/HOH filers with children: $3,995 max
• Joint filers with children: $4,993 max
• Childless filers: $0 (unchanged)
• Uses single schedule for all filers with dependent children (modeled on one-child schedule)

CTC Linear Phase-Out

• Changes CTC phase-out from $50 per $1,000 increment to linear phase-out
• CTC phases out completely between IRS threshold and configurable end threshold
• Configurable end thresholds by filing status (default: $240K single, $440K joint)

Implementation Details

Streamlined EITC:

• Reform: policyengine_us.reforms.eitc.streamlined_eitc
• Parameters: gov.contrib.streamlined_eitc.*

CTC Linear Phase-Out:

• Reform: policyengine_us.reforms.ctc.ctc_linear_phase_out
• Parameters: gov.contrib.ctc.linear_phase_out.*

Note: For minimum CTC refundability at zero earnings, use the existing ctc_minimum_refundable_amount reform.

Testing

• 7 tests for Streamlined EITC
• 9 tests for CTC Linear Phase-Out