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Add NY A04038 Enhanced Empire State Child Credit for Infants Act reform #7222

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Add NY A04038 Enhanced Empire State Child Credit for Infants Act reform #7222

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@DTrim99 DTrim99 commented Jan 20, 2026

Summary

  • Implements NY Assembly Bill A04038 - Enhanced Empire State Child Credit for Infants Act
  • Doubles the Empire State Child Credit for qualifying children under age one
  • Effective tax year 2026 and thereafter

Changes

  • Added parameters for the reform (in_effect, multiplier with age-based brackets)
  • Created reform that modifies ny_ctc_post_2024_base to apply the infant multiplier
  • Added 5 test cases covering various scenarios

References

Test plan

  • All 5 YAML tests pass verifying:
    • Infant (age 0) gets doubled credit ($2,000 vs $1,000)
    • Child age 1+ gets standard credit
    • Mixed ages handled correctly
    • Reform toggle works correctly
    • Multiple infants handled correctly

🤖 Generated with Claude Code

@DTrim99 @claude
Add NY A04038 Enhanced Empire State Child Credit for Infants Act reform
a96dded 
Implements Assembly Bill A04038 which doubles the Empire State Child Credit
for qualifying children under age one, effective tax year 2026.

Closes PolicyEngine#7181

Co-Authored-By: Claude Opus 4.5 <[email protected]>
@DTrim99 DTrim99 force-pushed the ny-a04038-enhanced-escc-infants branch from 712c7dc to a96dded Compare January 21, 2026 14:22
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DTrim99 commented Jan 21, 2026

Fixes Applied

🔴 Critical Issue Fixed

  • ✅ Merge conflict with upstream/main: Rebased branch onto current main which includes sc_h3492_eitc_refundable reform. The original branch was based on an older commit that didn't have this reform, causing a syntax error ('(' was never closed) when CI merged the PR.

Verification

  • ✅ Python syntax verified (python -m py_compile)
  • ✅ All 5 tests pass locally
  • ✅ Code formatted with make format
  • ✅ Branch rebased onto current upstream/main

Ready for re-review.

@DTrim99 DTrim99 requested a review from daphnehanse11 January 21, 2026 14:38
PavelMakarchuk
PavelMakarchuk approved these changes Jan 21, 2026
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Minor, lgtm

@DTrim99 @claude
Address review feedback: simplify multiplier logic
d52c979 
- Remove redundant in_effect check in formula (already handled by structural reform)
- Remove test case for "reform not in effect" (inconsistent state when reform is applied directly)

Co-Authored-By: Claude Opus 4.5 <[email protected]>
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@PavelMakarchuk PavelMakarchuk PavelMakarchuk approved these changes

@daphnehanse11 daphnehanse11 daphnehanse11 approved these changes

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Model New York legislative proposals (A04948, A06774, A02674, S04487, A04038, A05435)

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@DTrim99 @PavelMakarchuk @daphnehanse11