Fix WATCA alternative maximum tax implementation#7773

Merged

PavelMakarchuk merged 13 commits intoPolicyEngine:mainfrom

DTrim99:fix-watca-alternative-max-tax

Mar 17, 2026

Commits on Mar 12, 2026

Commits on Mar 13, 2026

Address review comments on WATCA reform

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Fix review findings: remove unused import, add integration tests, document proxy

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Replace weak integration tests with income_tax_before_credits assertions

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Fix parameter descriptions and add PDF page anchors

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Remove top-level uprating from surtax brackets to prevent rate inflation

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Add comprehensive test coverage for all WATCA provisions

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Address review findings: add references, document limitations, add edge case tests

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Add CPI-U uprating to surtax bracket thresholds (Sec 59B(b))

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