Add contrib reform paying the Oklahoma Child Care/Child Tax Credit as refundable - #9395
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… refundable Fixes PolicyEngine#9394. Mirrors the MO/UT make-refundable conversions: gov.contrib.states.ok.child_poverty_impact_dashboard.ctc.in_effect activates ok_refundable_child_care_child_tax_credit (the uncapped worksheet value paid through refundable credits), drops the credit from the nonrefundable bucket, and keeps baseline refundable credits intact. Baseline law unchanged with the flag off (68 O.S. § 2357 nonrefundable). Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> Claude-Session: https://claude.ai/code/session_014p5C4W5UC1MvusNZLuzFTf
…K refundable CTC) Adds test coverage for the review's should-address items: - Case 5: baseline twin of Case 2 (no reform) showing the credit capped at liability with no refund -- the direct contrast to the reform's payout. - Cases 6/6b: full-absorption invariance control (ample liability -> credit fully used, net tax identical baseline vs reform). - Case 7: exercises the CDCC branch (20% of federal CDCC) paid refundably. Also drops the unused loop variable and adds a reference on in_effect.yaml. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com> Claude-Session: https://claude.ai/code/session_019o3CatUFsN4y6TpBHY6Vgf
hua7450
approved these changes
Sep 8, 2026
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Fixes #9394.
Adds
gov.contrib.states.ok.child_poverty_impact_dashboard.ctc.in_effect, mirroring the MO/UT/OH/SC make-refundable conversions. When active:ok_refundable_child_care_child_tax_creditpays the full worksheet value (ok_child_care_child_tax_creditis already uncapped in baseline — the liability limit applies downstream) throughok_refundable_credits.ok_non_refundable_creditssums the baseline nonrefundable parameter list with the credit filtered out, so it is neither double-counted nor liability-capped. Oklahoma's cap is a simple downstreammax_(0, ...), so a filtered sum is exact (no ordered-cap walk needed, unlike UT).ok_ptc,ok_stc,ok_eitc) stay in via the parameter list, avoiding the drop-baseline-refundables hazard.Baseline law is unchanged with the flag off (68 O.S. § 2357: "neither credit shall exceed the tax imposed").
Tests: 4 contrib YAML cases (full refund at zero liability, liability-independence, baseline-refundable aggregation, non-OK residents); OK baseline suite passes (335 tests).
Motivation: the Child Poverty Impact Dashboard's Oklahoma analysis shows a federal CTC expansion strands over half of the linked state credit's value above families' liability (43M worksheet vs 1M actual in a 2026 statewide run); this contrib enables the refundability counterfactual.
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https://claude.ai/code/session_014p5C4W5UC1MvusNZLuzFTf