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[codex] Remove 2035 sunset from non-refundable SS credit#7959

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MaxGhenis wants to merge 1 commit intoPolicyEngine:mainfrom
MaxGhenis:codex/fix-nonrefundable-ss-credit-2100
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[codex] Remove 2035 sunset from non-refundable SS credit#7959
MaxGhenis wants to merge 1 commit intoPolicyEngine:mainfrom
MaxGhenis:codex/fix-nonrefundable-ss-credit-2100

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@MaxGhenis MaxGhenis commented Apr 9, 2026

What changed

  • remove the 2035-12-31 sunset from the gov.irs.credits.non_refundable rewrite in non_refundable_ss_credit_reform
  • add a late-year policy regression showing the Social Security credit still flows through income_tax_non_refundable_credits in 2073
  • add the required changelog fragment

Why

The reform-specific parameter rewrite was stopping in 2035. After that point, ss_credit could still be computed, but it no longer fed into the non-refundable credit stack. In downstream CRFB long-horizon scoring, that made late-year reforms collapse together incorrectly.

The CRFB deliverable is a 75-year horizon through 2100, and I do not see evidence in the CRFB thread that this custom SS credit reform was intended to sunset in 2035.

Validation

  • uv run python -m policyengine_core.scripts.policyengine_command test policyengine_us/tests/policy/contrib/crfb/non_refundable_ss_credit.yaml -c policyengine_us
  • result: 11 passed
  • direct single-household spot checks for 2026 and 2073 confirming income_tax_non_refundable_credits remains active in the late-year case

@MaxGhenis MaxGhenis force-pushed the codex/fix-nonrefundable-ss-credit-2100 branch from a9ea170 to d961a21 Compare April 9, 2026 11:01
@MaxGhenis MaxGhenis changed the title [codex] Extend non-refundable SS credit through 2100 [codex] Remove 2035 sunset from non-refundable SS credit Apr 9, 2026
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