From 03e40e08b792a197bc9b700f3876173d383312bc Mon Sep 17 00:00:00 2001 From: Max Ghenis Date: Wed, 7 Oct 2026 10:58:52 -0400 Subject: [PATCH] Update the Mississippi HSA test for joint-column combination #9865 (HSA deduction from the account holder) and #9885 (combine a negative Mississippi joint column with the other column) each passed alone; together the head's AGI column is -2,000 rather than floored at 0, and the joint tax combines it, so the whole deduction is used. Main has failed this case since #9865 landed. Co-Authored-By: Claude Opus 5.5 --- .../fix-ms-hsa-test-after-joint-combination.fixed.md | 1 + .../ms_health_savings_account_adjustment.yaml | 10 +++++++--- 2 files changed, 8 insertions(+), 3 deletions(-) create mode 100644 changelog.d/fix-ms-hsa-test-after-joint-combination.fixed.md diff --git a/changelog.d/fix-ms-hsa-test-after-joint-combination.fixed.md b/changelog.d/fix-ms-hsa-test-after-joint-combination.fixed.md new file mode 100644 index 00000000000..b61a7b7da19 --- /dev/null +++ b/changelog.d/fix-ms-hsa-test-after-joint-combination.fixed.md @@ -0,0 +1 @@ +Update the Mississippi HSA test for joint-column combination: the head's negative AGI column is now combined with the spouse's, so the full deduction is used. diff --git a/policyengine_us/tests/policy/baseline/gov/states/ms/tax/income/adjustments/ms_health_savings_account_adjustment.yaml b/policyengine_us/tests/policy/baseline/gov/states/ms/tax/income/adjustments/ms_health_savings_account_adjustment.yaml index 096ef4c63b7..999c32009f1 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/ms/tax/income/adjustments/ms_health_savings_account_adjustment.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/ms/tax/income/adjustments/ms_health_savings_account_adjustment.yaml @@ -219,7 +219,11 @@ output: # The model does not know whose account it is, so the head takes it, as # on a joint return with one income column. The head's Mississippi AGI - # cannot go below zero, so 2,000 of the deduction goes unused here; with - # health_savings_account_ald_person on the spouse it would all be used. + # column goes negative (1,000 - 3,000 = -2,000). On a joint return the + # tax computation combines a negative column with the other one (Form + # 80-100 line 17, #9885), so the whole deduction is used. ms_health_savings_account_adjustment: [3_000, 0] - ms_agi: [0, 50_000] + ms_agi: [-2_000, 50_000] + # Combined: 1,000 + 33,400 - 3,000 = 31,400 of taxable income in Column A; + # (31,400 - 10,000) x 4.4% = 941.60. + ms_income_tax_before_credits_unit: 941.6