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Remove ri_child_tax_rebate from state_ctcs catalog#8150

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fix-8149-remove-ri-child-tax-rebate-from-state-ctcs
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Remove ri_child_tax_rebate from state_ctcs catalog#8150
PavelMakarchuk wants to merge 1 commit intomainfrom
fix-8149-remove-ri-child-tax-rebate-from-state-ctcs

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Closes #8149.

Summary

Remove `ri_child_tax_rebate` from `parameters/gov/states/household/state_ctcs.yaml` at all year entries (2021, 2022, 2023, 2024, 2026).

Why

The Rhode Island Child Tax Rebate was a one-time 2022 program under R.I. Gen. Laws § 44-30-103 — checks based on 2021 returns, not an ongoing tax credit. It does not belong in the ongoing state CTC catalog parameter.

Its presence produced phantom values in 2023+ via `taxsim_state_ctc` (which aggregates `gov.states.household.state_ctcs`), surfacing as incorrect `sctc` output in `policyengine-taxsim`. Same pattern as #8146 (CT child tax rebate, fixed via #8147).

Verification

Confirmed with an RI joint 2025 filer with two children:

Variable Before After
`taxsim_state_ctc` $500 (phantom) $0
`ri_child_tax_rebate` (standalone) $500 $500

The standalone `ri_child_tax_rebate` variable still computes its result; only the catalog entry is removed, matching the issue's ask.

Related cleanup (not in this PR, per issue)

  • Add `2023-01-01: 0` to `parameters/gov/states/ri/tax/income/credits/child_tax_rebate/amount.yaml` so the variable returns $0 post-2022.
  • Consider whether the start date should be 2022-01-01 rather than 2021-01-01 (the parameter's own reference comment notes "The child tax rebate was introduced in 2022").

Flagged as non-blocking in the issue; can be a follow-up.

Test plan

  • `make format` clean
  • End-to-end verification: `taxsim_state_ctc` for RI 2025 = $0 (previously $500 phantom)

🤖 Generated with Claude Code

ri_child_tax_rebate was listed in the state CTC catalog parameter at
2021, 2022, 2023, 2024, and 2026 entries. The Rhode Island Child Tax
Rebate was a one-time 2022 program under R.I. Gen. Laws § 44-30-103
(checks based on 2021 returns), not an ongoing tax credit. Its
presence in the catalog produced phantom values for 2023+ (2 children
× $250 = $500) flowing through taxsim_state_ctc to the
policyengine-taxsim sctc output field.

Same pattern as #8146 (CT child tax rebate, merged via #8147).

Closes #8149.

Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com>
@PavelMakarchuk PavelMakarchuk marked this pull request as ready for review April 23, 2026 22:56
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Remove ri_child_tax_rebate from state_ctcs.yaml — it's a one-time 2022 rebate, not a CTC

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