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Map TAXSIM S-corp income without inferring partnership SE earnings#976

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codex/guard-partnership-se-taxsim
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Map TAXSIM S-corp income without inferring partnership SE earnings#976
MaxGhenis wants to merge 5 commits into
mainfrom
codex/guard-partnership-se-taxsim

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@MaxGhenis

@MaxGhenis MaxGhenis commented Jun 9, 2026

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Fixes #977.

Stacked on PolicyEngine/policyengine-us#8614. The temporary policyengine-us branch pin should be replaced with the released version after #8614 merges and releases.

Summary

  • preserve the TAXSIM public API: scorp, psemp, ssemp, and pbusinc inputs are unchanged
  • map TAXSIM scorp to PolicyEngine's s_corp_income leaf instead of the combined partnership/S-corp aggregate
  • document that TAXSIM has no separate Schedule K-1 Box 14 partnership self-employment allocation and does not populate partnership_self_employment_net_earnings
  • update legacy/vectorized mapper tests, spouse splitting tests, H5 conversion, and dashboard docs/config

Tests

  • env -u UV_FROZEN uv run pytest tests/test_mappers.py tests/test_spouse_income_splitting.py
  • env -u UV_FROZEN uv run python - <<'PY' ... yaml.safe_load(policyengine_taxsim/config/variable_mappings.yaml) ... PY
  • env -u UV_FROZEN uv run ruff check policyengine_taxsim/core/input_mapper.py policyengine_taxsim/core/yaml_generator.py policyengine_taxsim/runners/policyengine_runner.py scripts/convert_h5_to_taxsim.py tests/test_mappers.py tests/test_spouse_income_splitting.py

Note: I did not rerun the full test suite after this update; before this stacked change, full local tests on Python 3.14 had unrelated existing idtl=5/state-output-adapter failures around taxsim_sctc/state CTC mappings.

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@MaxGhenis MaxGhenis changed the title Document TAXSIM partnership self-employment mapping Map TAXSIM S-corp income without inferring partnership SE earnings Jun 9, 2026
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Map TAXSIM business-income inputs to split PolicyEngine variables

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