Apply District of Columbia, Georgia and Idaho rules for a filer who can be claimed as a dependent

[MaxGhenis]

Summary

A return on which the filer, or on a joint return either spouse, can be claimed as a dependent on another return has no dependents (IRC 152(b)(1); Publication 501, Dependent Taxpayer Test), and a childless filer who can be claimed gets no EITC (IRC 32(c)(1)(A)(ii)(III)). The District of Columbia, Georgia and Idaho also have their own claimable-filer rules. None of these formulas read claimed_as_dependent_on_another_return.

Stacked on the federal claimable-filer PR #10087 (claimable-filer-federal, head 35a2cbc, itself stacked on #10024); base this PR on claimable-filer-federal until both merge, and land it after #10051. The rules read the federal branch's inputs by the law's wording: "no dependents" (IRC 152(b)(1)) and the childless EITC bar read head_or_spouse_is_dependent_elsewhere_without_filing_exception (the Publication 501 exception restores the dependents); "was claimed" reads claimed_as_dependent_on_another_return (Georgia HB 162); "can claim you" or "eligible to be claimed" reads claimable_as_dependent_on_another_return (Idaho's food credit, Georgia's low income credit); DC's "was a dependent" reads is_dependent_elsewhere_without_filing_exception. A companion PR applies the same rules in Colorado, Connecticut, Illinois and Indiana: #10049. The federal branch left Georgia's low income credit and 2026 child credit unchanged for this PR to decide; both are decided below.

Formula	Rule now	Source
dc_ptc (Schedule H)	Needs a filer who was not a dependent, or is 65 or older, to be the claimant; on a joint return the other spouse can be	D.C. Code 47-1806.06(k): "No credit shall be allowed ... for any year during which the person claiming the credit was a dependent ... unless ... 65 years of age or older"; (b)(4): one claimant per tax filing unit. New parameter ptc/dependent_claimant_min_age (65), distinct from the age-70 elderly rate, and new variable dc_ptc_has_eligible_claimant.
dc_eitc_without_qualifying_child	No childless credit when either filer can be claimed	47-1806.04(f) keeps the IRC 32 framework; 2025 D-40 booklet, p.24
dc_kccatc	No child on such a return	47-1806.15(a)(3), (d)(1): the child must be claimed "as a dependent on the taxpayer's federal and District income tax returns"
dc_ctc_eligible_child	No child on such a return	47-1806.17(a): a child "for which the taxpayer is allowed a deduction under section 151"
ga_exemptions	No dependent exemption on such a return; the 2021-2023 personal exemption stays	2025 IT-511, p.16: "Georgia follows the Federal rules for qualified dependents"; DOR: a filer claimed by a parent should "claim one exemption for yourself" (FAQ)
ga_low_income_credit_potential	Needs a filer who cannot be claimed; a joint return keeps both spouse units; no child units on such a return	O.C.G.A. 48-7A-3(a): "each resident taxpayer ... who is not claimed or is not otherwise eligible to be claimed as a dependent ... may claim", and "A husband and wife filing a joint return shall each be deemed a dependent for purposes of such joint return" (HB 1069 (2010) sec. 5, printed p.1172); 2025 IT-511, p.17; see reading 1
ga_surplus_tax_rebate (HB 162, 2021 returns)	A filer actually claimed for 2021 qualifies only with own 2021 earned income (reads the claim input, so a filer who can be claimed but was not keeps it); a joint return gets the joint amount while either spouse qualifies	O.C.G.A. 48-7-20.2(a)(1)(B), (a)(2) (signed HB 162, p.1-2): excludes an "Individual who was claimed as a dependent", restored "provided that such individual had earned income"; see reading 2
id_grocery_credit	Leaves out each filer who can be claimed; the other spouse keeps theirs; no dependents on such a return	Idaho Code 63-3024A(1), (4): a credit for "the taxpayer, the taxpayer's spouse, and each dependent", never twice for the same personal exemption; 2025 instructions, p.13-14: "You can't claim this credit if someone else, such as a parent, can claim you as a dependent", and the worksheet counts yourself, spouse and dependents separately; see reading 3
id_household_and_dependent_care_expense_deduction	Needs an IRC 21(b)(1) qualifying individual in the household (so none for a child under 13 on such a return; a disabled dependent still counts)	Idaho Code 63-3022D: for "an individual who maintains a household that includes as a member one (1) or more qualifying individuals, as defined in section 21(b)(1)". The $12,000 cap (2023+) let the deduction run with no qualifying individual at all; that also changes households with nobody claimed (see the microsimulation).
id_2022_rebate_floor (2022 rebate on 2020 returns)	$75 per taxpayer, including one who can be claimed; dependents only when no filer can be claimed	Idaho Code 63-3024B(3): "seventy-five dollars ($75.00) per taxpayer and each dependent"

Three contributed reforms replace changed formulas and now keep the same rule, with regression cases: Georgia's dependent exemption reform (at its defaults it matches the baseline), DC's property tax credit reform (both branches keep the Schedule H claimant bar), and the DC KCCATC reform's inactive fallback.

Rows from the audit that need no change here:

• Already zero through the federal branch: DC's and Georgia's child care credits (they match the federal credit) and Idaho's 2021-2025 child tax credit (it reads the federal child test, and the worksheet requires a dependent child). YAML cases here confirm all three.
• Georgia 2026 child tax credit: kept on the IRC 24(c) child test (the federal branch's interim choice, now the decision). O.C.G.A. 48-7-29.27 (HB 136, p.3) uses "Section 24(c)" only and has its own one-claimant and custodial-waiver rules; DOR's credit page adds no dependency requirement, and no 2026 form exists yet. YAML cases pin $250 in all four claim patterns. See reading 4.
• Georgia's itemizer credit (O.C.G.A. 48-7-27.1, "$300.00 per taxpayer") and DC's 2025+ standard deduction have no claimable-filer rule.

Not modeled (no new programs here): Georgia's HB 1302, HB 112 and HB 1000 surplus refunds (actual-claim exclusions for 2020, 2023 and 2024), Idaho's Parental Choice credit and actual-food-tax option, Idaho's 2021 rebate, and DC's Schedule L.

Readings for Max (queue via the US + core hub)

1. Georgia low income credit, one claimable spouse. This PR follows 48-7A-3(a)'s per-taxpayer eligibility and its joint-spouse deeming: $52 in the test household (two $26 units). Alternatives: $26 (only the qualifying spouse's unit) or $0 (the joint return as one claimant). A household with both spouses claimable, or a claimable single filer, gets $0 either way.
2. Georgia HB 162 refund, one claimed spouse without earnings. Per qualified taxpayer: $500 (the joint cap once). Alternatives: $0 (both spouses must qualify) or $250 (no textual basis for halving).
3. Idaho food tax credit, one claimable spouse. Per person, following the statute and the per-person worksheet: $155 in 2025. Alternative: the "enter zero" box (printed only under single and separate filing statuses) read as barring the whole joint return: $0.
4. Georgia 2026 child tax credit. IRC 24(c) only (no dependency bar): $250. Alternative: require the child to be an allowable dependent: $0 on a return with a claimable filer.
5. DC Schedule H. The statute bars a claimant who "was a dependent"; this PR reads that as claimable, outside the Publication 501 filing exception, and lets either joint spouse be the claimant. Alternatives: the instructions' "claimed as a dependent" (an actual claim, so a filer who can be claimed but is not keeps the credit), or barring the whole joint return. Separately, the model pools rent and property tax across the filing unit for every joint return, while 47-1806.06(b)(8) defines rent by what the claimant paid; if only the eligible claimant's own payments count, a couple splitting $10,000 rent evenly gets $700 rather than $1,425 when one spouse is excluded. The tests put the rent on the eligible spouse, so they hold under either rule.
6. DC childless EITC on a joint return. Barred when either spouse can be claimed, as Make rules for a filer claimed elsewhere independent of which spouse is labelled head #10024 does federally; the D-40 worksheet asks only unmarried filers and married filers "not filing with your spouse".
7. DC 2026 child tax credit amount. Separate from this PR (which only applies the dependency rule to the child): whether a $1,000 credit is operative for 2026 rests on D.C. Law 26-89, a 225-day temporary act; the research lane recommends a provisional $0 pending a permanent enactment.

Invariants

1. Swap invariance. Exchanging the two adults' head/spouse labels leaves every changed output unchanged, for any combination of claimed spouses.
2. Monotonicity. Marking another filer as claimed never raises a changed output, except the Georgia HB 162 refund and Idaho 2022 rebate, which are capped by or scale with a state liability that losing dependent exemptions can raise.
3. Identities. A return with a claimable filer has no DC keep child care affordable credit or child tax credit and at most one filer's Idaho food tax credit; a return on which every filer can be claimed has no Georgia low income credit.
4. Unchanged when nobody is claimed, except Idaho's care deduction, which now also needs a qualifying individual.

Tests

• YAML: variable-named cases for every changed formula: a single claimable filer, a joint return with one claimable spouse under both head/spouse labellings, both spouses claimable, and nobody claimable, plus counterexamples (a claimable filer aged 65 keeps Schedule H; care for a disabled dependent stays deductible; a claimed filer with earnings keeps the HB 162 refund; a two-return household). Four existing Idaho care-deduction cases gained count_cdcc_eligible: 1, since the statute needs a qualifying individual; no expected value changed. RESULTS_PLACEHOLDER
• Property test policyengine_us/tests/core/test_claimable_filer_dc_ga_id_invariants.py reuses check_swap/check_monotone from the federal invariants test in DC, Georgia and Idaho for 2021, 2023, 2025 and 2026: Hypothesis batches check invariants 1 and 3; a seeded population checks 1-3. It caught a person/tax-unit broadcast in dc_kccatc that one-return YAML cases cannot. PROPERTY_PLACEHOLDER

Microsimulation impact

MICROSIM_PLACEHOLDER

Follow-ups

• ga_itemizer_credit_potential cites O.C.G.A. 48-7-29.23, which is the teacher recruitment credit; the itemizer credit is 48-7-27.1 (citation only; the formula matches it).
• Idaho's child tax credit ended after 2025 and Colorado's family affordability credit is paused for 2026: Pause Colorado's family affordability credit in 2026 and leave Idaho's expired child tax credit out of 2026 totals #10051.

axiom: DC1 (Schedule H claimant, childless EITC, KCCATC, child tax credit child), GA1 (dependent exemption, low income credit, IRC 24(c) 2026 child credit) and ID1 (food tax credit, household and dependent care deduction) queued as dispatch-ready drafts, not yet filed (d1247; the US hub files parity issues under d1142), in ~/reviews/us-hub/claimable-filer-rules/s1/axiom/out_dc_ga_id.md with the 2026-10-11 addendum; GA HB 162 refund n/a: expired and unencoded; ID 2022 rebate n/a: expired and unencoded; none encoded-correct

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