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As part of the first step in validating Tax-Calculator results against TAXSIM-27 results for 2018, we have discovered a bug in the phaseout logic for the
dep_credit
that became part of current-law policy in 2018. The bug is assuming that the phaseout of thedep_credit
begins after the child tax credit is completely phased out. But the Child Tax Credit and Credit for Other Dependents Worksheet on page 6 of 2018 IRS Publication 972 makes it crystal clear that thedep_credit
is phased out in exactly the same way as the child tax credit is phased out.