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Gate aca_ptc on tax_unit_is_filer for non-filers#7753

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juaristi22 wants to merge 1 commit intoPolicyEngine:mainfrom
juaristi22:maria/issue-7748
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Gate aca_ptc on tax_unit_is_filer for non-filers#7753
juaristi22 wants to merge 1 commit intoPolicyEngine:mainfrom
juaristi22:maria/issue-7748

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Summary

  • Gates aca_ptc.formula_2024 on tax_unit_is_filer so non-filers correctly receive $0 PTC
  • Fixes ~5x overestimate in calibrated microsimulation datasets (non-filer tax units were computing PTC that was never constrained by IRS SOI calibration targets)
  • ACA PTC legally requires filing Form 8962 with a federal return (26 USC § 36B)

Closes #7748

Test plan

  • Added test case verifying non-filers get $0 PTC
  • Updated existing tests to explicitly set tax_unit_is_filer: true so each test validates its intended logic path
  • All 5 YAML tests pass

🤖 Generated with Claude Code

…lation

Non-filers cannot claim the ACA Premium Tax Credit (26 USC § 36B requires
filing Form 8962). Previously, aca_ptc computed nonzero values for non-filing
tax units, inflating aggregate PTC in calibrated datasets.

Closes PolicyEngine#7748

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>
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codecov bot commented Mar 11, 2026

Codecov Report

✅ All modified and coverable lines are covered by tests.
✅ Project coverage is 100.00%. Comparing base (752fae4) to head (c2c5457).
⚠️ Report is 40 commits behind head on main.

Additional details and impacted files
@@            Coverage Diff            @@
##              main     #7753   +/-   ##
=========================================
  Coverage   100.00%   100.00%           
=========================================
  Files            2         1    -1     
  Lines           13        18    +5     
=========================================
+ Hits            13        18    +5     
Flag Coverage Δ
unittests 100.00% <100.00%> (ø)

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aca_ptc should return 0 for non-filers (produces 5x overestimate in calibrated datasets)

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