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Puerto Rico Refundable CTC - form 1040 computation #5925

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Fixes #5923

@PavelMakarchuk PavelMakarchuk mentioned this pull request Apr 29, 2025
@llennemann llennemann changed the title Refundable CTC - form 1040 computation Puerto Rico Refundable CTC - form 1040 computation Apr 29, 2025
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codecov bot commented Apr 30, 2025

Codecov Report

All modified and coverable lines are covered by tests ✅

Project coverage is 99.10%. Comparing base (658d7a6) to head (88c106d).
Report is 6 commits behind head on master.

Additional details and impacted files
@@           Coverage Diff           @@
##           master    #5925   +/-   ##
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  Coverage   99.10%   99.10%           
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  Files        2817     2819    +2     
  Lines       40742    40766   +24     
  Branches      190      190           
=======================================
+ Hits        40379    40403   +24     
  Misses        328      328           
  Partials       35       35           

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LGTM after minor format and disclaimer

@llennemann llennemann requested a review from PavelMakarchuk May 27, 2025 00:52
# This provision is part of the federal CTC legal code
# will will merge the logic with the federal CTC once the puerto income tax structure is completed
def formula(tax_unit, period, parameters):
# line 24
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Could you add the tax form to the reference section in all variables where we use the line comments?

@@ -3,7 +3,7 @@

class pr_gross_income(Variable):
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Suggested change
class pr_gross_income(Variable):
class pr_gross_income_person(Variable):

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assuming that we will need a taxunit level gross income concept down the line

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Puerto Rico Refundable CTC - form 1040 computation
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