Bug
The 2025 Schedule PTFC/STFC line 17 tables give, for the lowest income band:
| Filing status |
0 deps |
1 dep |
2+ deps |
| Married filing jointly / QSS (income ≤ $50,950) |
215 |
250 |
280 |
| Head of household (income ≤ $38,200), columns 0–1 / 2 / 3+ |
215 |
250 |
280 |
| Single (income ≤ $25,450) |
155 |
— |
— |
PolicyEngine's 2025 values in gov/states/me/tax/income/credits/fairness/sales_tax/:
amount/base.yaml: JOINT / HEAD_OF_HOUSEHOLD / SURVIVING_SPOUSE = $220 (single $155 is correct)amount/additional/{joint,head_of_household}.yaml: dependent add-ons still at their 2024 values, $30 / $60 (no uprating block)
So PolicyEngine matches the form for filers with dependents ($220 + 30 = 250, $220 + 60 = 280) but overstates the credit by $5 for filers with none. The form decomposes as base $215 with add-ons $35 / $65 (§5213-A amounts are all inflation-adjusted under §5403(5)).
The $220 came in via #8266 (fixing #8262); its integration test used the 2+-dependents column ($52,630 → $240), which is insensitive to the base/add-on split, so the error passed. The phase-out starts added there ($25,450 / $38,200 / $50,950) do match the form.
Reproduction
2025, ME, MFJ, ages 23/24, no dependents, $10,476 wages: me_sales_tax_fairness_credit = 220.00; the form table (and the TaxAct return in PolicyEngine/policyengine-taxsim#1056) gives $215.
Fix
Set the 2025 joint/HoH/surviving-spouse base to $215 and the 2025 dependent add-ons to $35/$65, and add a 0-dependent integration test so the base is pinned independently of the add-ons.
Found while diagnosing PolicyEngine/policyengine-taxsim#1056. cc @PavelMakarchuk
Bug
The 2025 Schedule PTFC/STFC line 17 tables give, for the lowest income band:
PolicyEngine's 2025 values in
gov/states/me/tax/income/credits/fairness/sales_tax/:amount/base.yaml: JOINT / HEAD_OF_HOUSEHOLD / SURVIVING_SPOUSE = $220 (single $155 is correct)amount/additional/{joint,head_of_household}.yaml: dependent add-ons still at their 2024 values, $30 / $60 (no uprating block)So PolicyEngine matches the form for filers with dependents ($220 + 30 = 250, $220 + 60 = 280) but overstates the credit by $5 for filers with none. The form decomposes as base $215 with add-ons $35 / $65 (§5213-A amounts are all inflation-adjusted under §5403(5)).
The $220 came in via #8266 (fixing #8262); its integration test used the 2+-dependents column ($52,630 → $240), which is insensitive to the base/add-on split, so the error passed. The phase-out starts added there ($25,450 / $38,200 / $50,950) do match the form.
Reproduction
2025, ME, MFJ, ages 23/24, no dependents, $10,476 wages:
me_sales_tax_fairness_credit= 220.00; the form table (and the TaxAct return in PolicyEngine/policyengine-taxsim#1056) gives $215.Fix
Set the 2025 joint/HoH/surviving-spouse base to $215 and the 2025 dependent add-ons to $35/$65, and add a 0-dependent integration test so the base is pinned independently of the add-ons.
Found while diagnosing PolicyEngine/policyengine-taxsim#1056. cc @PavelMakarchuk