Fix DC standard deduction for 2025 OBBBA non-conformity#7930
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PavelMakarchuk wants to merge 4 commits intomainfrom
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Fix DC standard deduction for 2025 OBBBA non-conformity#7930PavelMakarchuk wants to merge 4 commits intomainfrom
PavelMakarchuk wants to merge 4 commits intomainfrom
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DC established its own basic standard deduction for 2025 per the D-40 booklet ($15K single, $30K MFJ, $22.5K HoH), which does not include the OBBBA increase present in the federal amounts ($15.75K, $31.5K, $23.625K). Adds DC-specific basic standard deduction parameter for 2025+. Before 2025, DC continues to conform to federal amounts. Additional standard deduction (elderly/blind) still matches federal. Closes #7928 Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com>
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- Add DC Code § 47-1801.04(3A) reference (defines amounts) - Add DC Act 26-214 reference (OBBBA non-conformity act) - Keep D-40 booklet reference (tax form confirmation) - Add uprating: gov.irs.uprating with $50 downward rounding per DC Code § 47-1801.04(11) (Washington-Baltimore CPI-U, using national CPI as proxy) Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com>
- 2023 single: confirms federal conformity ($13,850) - 2024 single/joint/HoH: confirms federal conformity before DC divergence - 2025 all 5 filing statuses: confirms DC-specific amounts - 2025 elderly couple: $30K + 2x$1,600 = $33,200 - 2025 elderly single: $15K + $2,000 = $17,000 Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com>
Verifies that 2026 values are uprated from the DC base amounts ($15K/$22.5K/$30K), NOT from the higher federal amounts ($15.75K/ $23.625K/$31.5K). Uses margin of $100 to accommodate CPI variation. Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com>
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Summary
DC established its own basic standard deduction amounts for 2025, which do not include the OBBBA increases present in federal amounts. PE was using the federal values, overstating the DC standard deduction by $750-$1,500.
Closes #7928
DC 2025 Standard Deduction (from D-40 Booklet p.13)
Changes
gov/states/dc/tax/income/deductions/standard/amount.yamlwith DC-specific basic amounts for 2025dc_standard_deductionvariable:formula(pre-2025) uses federal;formula_2025uses DC-specific basic + federal additionalTest plan
References
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