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[codex] Add configurable Utah CTC reform#8616

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daphnehanse11 wants to merge 3 commits into
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daphnehanse11:codex/ut-ctc-reform
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[codex] Add configurable Utah CTC reform#8616
daphnehanse11 wants to merge 3 commits into
PolicyEngine:mainfrom
daphnehanse11:codex/ut-ctc-reform

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@daphnehanse11

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Summary

  • Add a configurable Utah CTC contrib reform with credit amount, refundable cap, and filing-status phase-out threshold parameters.
  • Add a refundable Utah CTC component that pays the unused portion of the phased-out CTC up to the per-child refundable cap.
  • Register the reform for gov.contrib.states.ut.ctc.in_effect and add YAML coverage for refundability, thresholds, and uprating.

Closes #8615.

Tests

  • uv run python -m policyengine_core.scripts.policyengine_command test policyengine_us/tests/policy/contrib/states/ut/ctc/ut_ctc_reform.yaml -c policyengine_us
  • uv run pytest policyengine_us/tests/test_parameter_files.py -q
  • /Users/daphnehansell/Documents/GitHub/policyengine-us/.venv/bin/ruff check policyengine_us/reforms/states/ut/ctc/ut_ctc_reform.py policyengine_us/reforms/states/ut/ctc/__init__.py policyengine_us/reforms/states/ut/__init__.py policyengine_us/reforms/reforms.py

@daphnehanse11 daphnehanse11 requested a review from hua7450 June 9, 2026 19:08
@daphnehanse11 daphnehanse11 marked this pull request as ready for review June 9, 2026 19:08

@hua7450 hua7450 left a comment

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lgtm

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Add configurable Utah CTC reform for partial refundability, joint threshold, and indexing

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