Add SC OBBBA non-conformity addition for 2025#7870
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PavelMakarchuk wants to merge 4 commits intomainfrom
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Add SC OBBBA non-conformity addition for 2025#7870PavelMakarchuk wants to merge 4 commits intomainfrom
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SC starts from federal taxable income but does not conform to OBBBA provisions. SC1040 line 2e adds back OBBBA deductions: 1. Standard deduction increase ($1,500 MFJ, $750 SINGLE) 2. Senior deduction ($6,000 per eligible person 65+) 3. Tip/overtime/auto loan interest deductions (if applicable) For the test case (MFJ, age 65, $100K pension): sc_obbba_addback = $7,500 (matching TaxAct) sc_taxable_income = $38,610 (matching TaxAct) Closes #7854 Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com>
Codecov Report✅ All modified and coverable lines are covered by tests. Additional details and impacted files@@ Coverage Diff @@
## main #7870 +/- ##
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+ Coverage 71.46% 100.00% +28.53%
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Files 4099 1 -4098
Lines 59132 21 -59111
Branches 288 0 -288
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- Hits 42257 21 -42236
+ Misses 16869 0 -16869
+ Partials 6 0 -6
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- Variable label: "SC federal non-conformity addition for the One Big Beautiful Bill Act" - Add SC DOR IRC Conformity Update page as primary reference - Fix SC1040 line reference: line 1e (not 2e) - Fix parameter description to explain non-conformity purpose - Update comments with official terminology and amounts Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com>
Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com>
…rence - Fix "SC1040 line 1e" to "SC1040 line e" (actual form label) - Fix #page=3 → #page=5 in 3 files (was pointing to TOC) - Replace CBO secondary source with IRS Rev. Proc. 2024-40 Section 3.01 (authoritative source for pre-OBBBA standard deduction values) Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com>
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Summary
SC starts from federal taxable income but does not conform to the One Big Beautiful Bill Act (OBBBA) provisions that reduce it. This PR adds the OBBBA non-conformity addition to SC1040 line 2e.
Closes #7854
What SC adds back
additional_senior_deductiontip_income_deductionovertime_income_deductionauto_loan_interest_deductionTest case (from TaxAct)
MFJ, primary age 65, $100K pension, $10K gross SS, 2 dependents:
Note
This pattern will likely need to be replicated for other states that start from federal taxable income but don't conform to OBBBA.
Test plan
All 88 SC tax tests pass.
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