Add unit tests for CPS marriage tax reforms (#737)#1642
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Add unit tests for CPS marriage tax reforms (#737)#1642vahid-ahmadi wants to merge 1 commit intomainfrom
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Expose module-level Reform instances (`expanded_ma_reform`, `marriage_neutral_it_reform`) so YAML tests can reference them by dotted import path, matching the existing pattern used by `scottish_child_payment_reform`. Both are built with no child-age or education filters, so they apply to every married couple in tests. Add three initial test cases covering the reform mechanics: - Expanded MA: a single higher-rate earner has no Marriage Allowance even with the reform active (no spouse to transfer from). - Expanded MA: a married higher-rate earner with a low-earning spouse receives Marriage Allowance under the reform (normally ineligible under ITA 2007 s. 55B because they're over the basic rate). With take-up forced to 1.0, the expected transfer is £1,260 — low earner's unused PA capped at PA × ma_rate, rounded up to the £10 increment. - Marriage-neutral IT: a single person's adjusted net income is unchanged because `has_spouse` is False and the optimal-split branch collapses to the original income. Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com>
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Summary
expanded_ma_reform,marriage_neutral_it_reform) inpolicyengine_uk/reforms/cps/marriage_tax_reforms.pyso YAML tests can reference them by dotted import path — matching the pattern used byscottish_child_payment_reform. Both are built with no child-age or education filters, so they apply to every married couple in tests.policyengine_uk/tests/policy/reforms/cps/marriage_tax_reforms.yaml:adjusted_net_incomeunchanged (has_spouse False → optimal-split branch collapses to original income).Closes #737.
Notes
Test plan
policyengine-core testrun.🤖 Generated with Claude Code