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Closes #6409

@llennemann llennemann self-assigned this Aug 18, 2025
@llennemann llennemann requested a review from hua7450 August 18, 2025 23:42
@llennemann llennemann requested review from PavelMakarchuk and removed request for PavelMakarchuk August 18, 2025 23:43
net_taxable_income = tax_unit("pr_net_taxable_income", period)
rate = p.rate.calc(net_taxable_income)
base_amount = p.base_amount.calc(net_taxable_income)
phase_out = (net_taxable_income - threshold) * rate
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Suggested change
phase_out = (net_taxable_income - threshold) * rate
phase_out = (net_taxable_income - threshold) * p.rate.calc(net_taxable_income)

rate = p.rate.calc(net_taxable_income)
base_amount = p.base_amount.calc(net_taxable_income)
phase_out = (net_taxable_income - threshold) * rate
return base_amount + phase_out
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Suggested change
return base_amount + phase_out
return p.base_amount.calc(net_taxable_income) + phase_out

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Puerto Rico Computation of Tax
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