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Turn off ACA take-up for TAXSIM records - #1518

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PavelMakarchuk merged 1 commit into
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no-imputed-aca-ptc
Nov 11, 2026
Merged

PavelMakarchuk merged 1 commit into
mainfrom
no-imputed-aca-ptc

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@PavelMakarchuk

@PavelMakarchuk PavelMakarchuk commented Nov 10, 2026 •

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Summary

TAXSIM has no health-coverage input, so a TAXSIM record carries no premium tax credit. PE-US defaults takes_up_aca_if_eligible to True and assigns a premium tax credit to every eligible tax unit. Since PolicyEngine/policyengine-us#10093, Oregon's federal tax liability subtraction nets out assigned_aca_ptc, so the imputed credit now changes siitax.

This PR sets takes_up_aca_if_eligible to False for every TAXSIM record, in both paths:

  • core/input_mapper.py (single household)
  • runners/policyengine_runner.py (Microsimulation / CLI)

Effect

  • test_or_kicker_output[2025] fails on main today: the imputed credit is $9,729.79, so the OR subtraction falls from 8,500 to 5,673.85. With this PR the test passes again.
  • PE-US #10093 moved 53 Oregon census records (2021–2025). Rerun with this branch, all 53 give the same siitax as PolicyEngine before #10093.
  • In PE-US 2.113.0, assigned_aca_ptc reaches tax variables only through or_federal_tax_liability_subtraction and income_tax_excluding_ptc (which the emulator does not output). Alabama's federal tax deduction reads net_premium_tax_credit, an input with default 0 that take-up does not change.

Tests

  • New tests/test_aca_takeup.py covers both paths (OR 2025 joint couple).
  • tests/test_mappers.py and tests/test_mtr_branch_overrides.py updated for the new input.
  • Full suite passes locally.

This unblocks CI on #1516 and #1517.

🤖 Generated with Claude Code

TAXSIM has no health coverage input. PE-US assigns a premium tax credit
to every eligible tax unit by default, and since PE-US #10093 Oregon's
federal tax liability subtraction nets it out, which moved 53 census
records and broke test_or_kicker_output on main.

Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
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