Fix NY inflation refund credit to use 2023 tax year#7927
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PavelMakarchuk wants to merge 3 commits intomainfrom
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Fix NY inflation refund credit to use 2023 tax year#7927PavelMakarchuk wants to merge 3 commits intomainfrom
PavelMakarchuk wants to merge 3 commits intomainfrom
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The NY inflation refund was based on 2023 tax returns per the NY Tax Department, not 2025. This fix: - Changes formula_2025 → formula_2023, formula_2026 → formula_2024 - Moves ny_inflation_refund_credit from 2025 to 2023 in refundable.yaml - Removes the now-unnecessary 2026 entry from refundable.yaml - Updates all tests to use period 2023 - Adds test confirming credit is zero in 2025 Closes #7902 Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com>
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Aligns with the original pattern: formula (catch-all) + formula_2023 (calculation) + formula_2024 (returns 0). Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com>
The statute assigns the credit to tax year 2025 ("a credit against
the taxes imposed by this article... for tax year two thousand
twenty-five"), even though eligibility is determined using 2023 data.
Reverts the year change but keeps improvements:
- Added reference to NY Tax Department page
- Updated label
- Added comment documenting the 2023-eligibility/2025-credit distinction
- Added test comment explaining the cross-year limitation
Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com>
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Summary
Fixes the NY inflation refund credit to be based on the 2023 tax year instead of 2025, per the NY Tax Department.
Closes #7902
Root Cause
The credit was modeled with
formula_2025and included in the 2025 refundable credits list, but the actual program uses 2023 tax year returns (Form IT-201 line 33 NY AGI). Checks were mailed based on 2023 data, not claimed on the 2025 IT-201.Changes
formula_2025→formula_2023,formula_2026→formula_2024ny_inflation_refund_creditfrom 2025 to 2023 entry inrefundable.yamlrefundable.yamlperiod: 2023Test plan
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