Split MFJ pension/SS 50/50 for both-young couples#994
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The Microsimulation runner allocated household pension and Social Security entirely to the primary filer whenever both spouses were under the elderly-eligibility threshold, denying the second spouse's per-person state exclusion. For states whose pension exclusion is age-independent (e.g. KY $31,110/person, OK $10,000/person) this overstated state tax. Change the age-gate so the income is split 50/50 whenever both spouses are on the same side of the threshold (both qualify OR both do not); the mixed-age rule (assign to the older spouse, per taxsim #774/#924) is unchanged. Verified against the NBER taxsimtest binary / TaxAct: - taxsim #965 (KY): $2,424.45 -> $1,180.05 (binary $1,180.05) - taxsim #966 (OK): $3,707.60 -> $3,232.60 (TaxAct $3,232) Cross-state both-young check (pension $40k, both age 45) confirms no regression: DE/KY/OK now match the binary, GA/CO are allocation- invariant. (MD is off under either allocation due to a separate PE-US pension bug, unrelated to this split.) Updates the two both-young splitting unit tests to assert 50/50 and documents the canonical spousal-allocation rule in CLAUDE.md. Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com>
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Problem
The Microsimulation runner's age-gate allocated household pension and Social Security entirely to the primary filer whenever both spouses were under the elderly-eligibility threshold (
_AGE_GATED_SPLIT_AGE = 55). For states whose pension exclusion is age-independent and per-person (e.g. KY $31,110/person, OK $10,000/person), this denied the second spouse's exclusion and overstated state tax.This is the "exe.py agrees with TAXSIM, cli.py doesn't" pattern in:
Fix
Split 50/50 whenever both spouses are on the same side of the threshold (both qualify or both do not). The mixed-age rule — assign to the older spouse, per the agreements in #774 (pension) and #924 (gssi) — is unchanged.
Verification (NBER
taxsimtestbinary / TaxAct)Cross-state both-young check (pension $40k, both age 45) — no regression:
MD is off under either allocation due to a separate pre-existing PE-US pension bug, unrelated to this split.
Other changes
CLAUDE.mdso it stops being re-litigated.Full suite: 142 passed.
Closes #965
Closes #966
🤖 Generated with Claude Code