Move Social Security wage base to gov.ssa.social_security#7245
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Move Social Security wage base to gov.ssa.social_security#7245
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The contribution and benefit base (Social Security wage cap) is defined in the Social Security Act (42 U.S.C. § 430), not the Internal Revenue Code. Both FICA (26 U.S.C. § 3121) and SECA (26 U.S.C. § 1402) reference this single SSA-defined value. Changes: - Moved cap.yaml from gov/irs/payroll/social_security/ to gov/ssa/social_security/contribution_and_benefit_base.yaml - Renamed to use the statutory term "contribution and benefit base" - Updated description to clarify it applies to both FICA and SECA - Added 26 U.S.C. § 1402(b)(1) reference (SECA statute) - Updated all code references to use new parameter path Fixes #669 Co-Authored-By: Claude Opus 4.5 <noreply@anthropic.com>
Codecov Report✅ All modified and coverable lines are covered by tests. Additional details and impacted files@@ Coverage Diff @@
## main #7245 +/- ##
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Coverage 100.00% 100.00%
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Files 12 2 -10
Lines 205 22 -183
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- Hits 205 22 -183
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Please do not merge until CRFB project is complete, |
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Summary
Moves the Social Security contribution and benefit base (wage cap) from
gov.irs.payroll.social_security.captogov.ssa.social_security.contribution_and_benefit_baseto reflect its statutory location.Rationale
The wage base is defined in the Social Security Act (42 U.S.C. § 430), not the Internal Revenue Code. Both FICA and SECA reference this single SSA-defined value:
Having it under
irs/payroll/was misleading since:Changes
gov.irs.payroll.social_security.capgov.ssa.social_security.contribution_and_benefit_baseFiles updated
parameters/gov/ssa/social_security/contribution_and_benefit_base.yamlparameters/gov/irs/payroll/social_security/cap.yamltaxable_earnings_for_social_security.py(payroll)social_security_taxable_self_employment_income.py(self-employment)increase_taxable_earnings_for_social_security.py(CBO reform)nawi.yaml(comment reference)Test plan
Fixes #669
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