Add NY A04948 Youth Worker Tax Benefits reform

[DTrim99]

Summary

Implementation of NY Assembly Bill A04948 - Youth Worker Tax Benefits as a contributed reform.

This bill creates three tax benefits for young workers:

1. Youth Earned Income Tax Credit - For age 17 workers, provides 130% of federal EITC (cannot be claimed as dependent or be a parent)
2. Enhanced Standard Deduction - $10,000 standard deduction for ages 18-24
3. Student Loan Interest Deduction - Allows deduction for student loan interest

Effective: January 1, 2026 through December 31, 2031

Contributes to #7181

Status

• Documentation collected
• Parameters created
• Variables implemented
• Tests written
• CI passing

References

• NY A04948 Bill Text

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This is a draft PR created automatically. Implementation work is in progress.

Co-Authored-By: Claude Opus 4.5 [email protected]

[DTrim99]

Fixes Applied

🔴 Critical Issues Fixed

• ✅ AttributeError in student loan interest deduction: Fixed by replacing non-existent tax_unit("tax_unit_head", period) call with tax_unit("head_is_dependent_elsewhere", period) to properly check dependent status

🟡 Should-Address Issues Fixed

• ✅ Test comments with approximate values: Updated all test comments to use exact calculated values instead of approximations
  • Removed ~ symbols from all calculations
  • Corrected $10k income test expected value from 884 to 880 (exact: $677 × 1.3 = $880.10)
  • Added detailed step-by-step calculation comments for $15k phaseout case
• ✅ Code formatting: Applied make format to fix line length issues

Verification

• ✅ All 24 tests pass locally
• ✅ Code formatted with Black

Exact Calculation Values Used

For 2027 federal childless EITC parameters:

• Max credit: $677
• Phase-in rate: 7.65%
• Phase-out start: $11,070
• Phase-out rate: 7.65%

Ready for re-review.

🤖 Generated with Claude Code

[DTrim99]

Fixes Applied

🔴 Critical Issues Fixed

• ✅ Restored sc_h3492 reform: The PR had accidentally replaced the sc_h3492 import with ny_a04948 instead of adding the new reform alongside it. This commit restores:
  • The create_sc_h3492_eitc_refundable_reform import
  • The sc_h3492_eitc_refundable variable assignment in create_structural_reforms_from_parameters
  • The sc_h3492_eitc_refundable entry in the reforms list

Verification

• ✅ Code imports successfully
• ✅ Code formatted with Black

Ready for re-review.

🤖 Generated with Claude Code