Statutory Calculators
Statutory Calculators
OpenFisca- and Catala-style periods, entities, variables, parameters, scopes, formulas, thresholds, caps, phaseouts, elections, overrides, explanations, historical versions, testing, and cross-domain limits.
Structured Visual
Jurisdiction: US; as of 2026-08-28; not legal advice; Render structure, refuse interpretation, cite, abstain, and hand off.
RENDER STRUCTURE · REFUSE INTERPRETATION · CITE · ABSTAIN · HAND-OFF: render structure, refuse interpretation, cite provenance, abstain when unsupported, and hand off to human review.
Scope and honesty note
Jurisdiction: United States computational-law classroom model; source snapshot 2026-08-28; curriculum as of 2026-08-29. Synthetic inputs, code, labels, measurements and outputs are teaching artifacts, not law, legal advice, authority, eligibility, benefits, tax, court, filing, research, ranking, or outcome determinations. Code encodes selected interpretations and can be incomplete, wrong, outdated, biased, overprecise, underinclusive, or non-isomorphic. The system must cite source and version, expose assumptions and gaps, abstain when unsupported, and hand legal judgment to accountable humans.
See the essential structure first
Start with this deliberately incomplete structure, then use the pinned authorities, worked application, exceptions, and handoff below. This deliberately incomplete preview has 4 nodes; exceptions and legal consequences remain in the sourced prose below.
Jurisdiction: US; as of 2026-08-28; not legal advice; Render structure, refuse interpretation, cite, abstain, and hand off.
RENDER STRUCTURE · REFUSE INTERPRETATION · CITE · ABSTAIN · HAND-OFF: render structure, refuse interpretation, cite provenance, abstain when unsupported, and hand off to human review.
Begin with computational-law doctrine
Statutory calculators require time-aware entities, variables, parameters and formulas tied to authoritative sources. OpenFisca-style period variables and parameter trees support simulation and reforms; Catala-style literate scopes emphasize source proximity, defaults and exceptions. Neither approach resolves ambiguous facts, standards, discretion, authority conflicts or institutional decisions automatically. Historical results must remain reproducible under their original source and parameter versions. A calculated amount is not an eligibility, benefit, tax, filing or payment decision.
Tax-calculator source
Section Sixty-One anchors taxpayer, income categories and annual source text for a versioned computational base. Pinned source or measurement: “§61. Gross income defined (a) General definition Except as otherwise provided in this subtitle, gross income means all income from whatever source derived, including (but not limited to) the following items: (1) Compensation for services, including fees, commissions, fringe benefits, and similar items; (2) Gross income derived from business; (3) Gains derived from dealings in property; (4) Interest; (5) Rents; (6) Royalties; (7) Dividends; (8) Annuities; (9) Income from life insurance and endowment contracts; (10) Pensions; (11) Income from discharge of indebtedness; (12) Distributive share of partnership gross income; (13) Income in respect of a decedent; and (14) Income from an interest in an estate or trust. (b) Cross references For items specifically included in gross income, see part II (sec. 71 and following). For items specifically excluded from gross income, see part III (sec. 101 and following). (Aug. 16, 1954, ch. 736, 68A Stat. 17 ; Pub. L. 98–369, div. A, title V, §531(c), July 18, 1984, 98 Stat. 884 ; Pub. L. 115–97, title I, §11051(b)(1)(A), Dec. 22, 2017, 131 Stat. 2089 .)” Coordinate: 26 U.S.C. § 61; https://www.neochart.com/catalog/federal/tax/title_26/chapter_1/section_61/title26_sec61_bcd7ff77d1ff/61_gross_income_defined_0001/index.html; data via neochart.com, snapshot 2026-08.
Administrative-review handoff
Section Seven-Zero-Six anchors why a benefits calculator must preserve record, reasons, legal questions, procedure, prejudice and remedy handoff. Pinned source or measurement: “§706. Scope of review To the extent necessary to decision and when presented, the reviewing court shall decide all relevant questions of law, interpret constitutional and statutory provisions, and determine the meaning or applicability of the terms of an agency action. The reviewing court shall- (1) compel agency action unlawfully withheld or unreasonably delayed; and (2) hold unlawful and set aside agency action, findings, and conclusions found to be- (A) arbitrary, capricious, an abuse of discretion, or otherwise not in accordance with law; (B) contrary to constitutional right, power, privilege, or immunity; (C) in excess of statutory jurisdiction, authority, or limitations, or short of statutory right; (D) without observance of procedure required by law; (E) unsupported by substantial evidence in a case subject to sections 556 and 557 of this title or otherwise reviewed on the record of an agency hearing provided by statute; or (F) unwarranted by the facts to the extent that the facts are subject to trial de novo by the reviewing court. In making the foregoing determinations, the court shall review the whole record or those parts of it cited by a party, and due account shall be taken of the rule of prejudicial error. ( Pub. L. 89–554, Sept. 6, 1966, 80 Stat. 393 .)” Coordinate: 5 U.S.C. § 706; https://www.neochart.com/catalog/federal/title_5/section_706/title5_sec706_9a580d7b5bc7/706_scope_of_review_to_the_extent_necessary_to_decision_and_0001/index.html; data via neochart.com, snapshot 2026-08.
Pin the synthetic computational record
A synthetic cross-domain calculator stores individual and household entities, annual and monthly variables, source-bound parameter trees, formulas, thresholds, caps, phaseouts, dates, verification and missing facts, reform versions, simulations, explanations, historical results, regression tests, notices, corrections and appeal-packet fields.
Work the audited application
The tax package binds annual income categories to the section Sixty-One source version, while the benefits package uses monthly periods and separate household rules. A proposed threshold reform creates a simulation branch and does not rewrite archived determinations. Missing verification propagates unknown. The engine returns a provisional amount and reason trace, then routes notice, correction and appeal to authorized decisionmakers.
Read the populated computational artifact
The calculator record contains entity, relationship, variable, type, unit, period, evidence, parameter, threshold, rate, cap, index, bracket, formula, dependency, inclusion, exclusion, phaseout, floor, ceiling, proration, rounding, OpenFisca variable, parameter tree, reform, Catala scope, default, exception, priority, source bundle, release, historical version, simulation, result, explanation, verification gap, notice, correction, appeal, and reviewer. The artifact contains 16 populated rows.
Jurisdiction: US; as of 2026-08-28; not legal advice; Render structure, refuse interpretation, cite, abstain, and hand off.
RENDER STRUCTURE · REFUSE INTERPRETATION · CITE · ABSTAIN · HAND-OFF: render structure, refuse interpretation, cite provenance, abstain when unsupported, and hand off to human review.
Read the complete record
The complete record keeps sources, stated facts, and questions for review separate. Pinned sources and measurements: Verbatim text or bounded snapshot data. 26 U.S.C. § 61: Tax-calculator source: Section Sixty-One anchors taxpayer, income categories and annual source text for a versioned computational base.. 5 U.S.C. § 706: Administrative-review handoff: Section Seven-Zero-Six anchors why a benefits calculator must preserve record, reasons, legal questions, procedure, prejudice and remedy handoff.. Synthetic computational record: Classroom inputs and intermediate states. Tax-style package: Individual and household entities, annual income variables, deduction parameter, effective period and explanation. Benefits-style package: Application, household, income and expense periods, categorical predicates, verification, provisional calculation and appeal record. Versions: Prior year, current synthetic year, proposed amendment, parameter diff, migration, regression tests and archived result. Audit trace: Semantics, provenance, execution, evidence, limits and handoff. Data model: Entity, relationship, variable, type, unit, period, source, evidence, missing, correction and privacy. Parameters: Jurisdiction, effective date, period, threshold, rate, cap, index, bracket, lookup, source and amendment. Formula: Dependency, inclusion, exclusion, deduction, credit, phaseout, floor, ceiling, allocation, proration, rounding, aggregation and carryover. OpenFisca style: Entities, variables evaluated for periods, parameter tree, vectorized computation, reforms, simulation and explanation. Catala style: Literate source scopes, definitions, exceptions, priorities, defaults, dates and executable specification. Version discipline: As-of, tax or benefit period, source bundle, release, historical reproduction, amendment diff, migration and deprecation. Handoff: Calculator result, verification gap, notice data, reason, evidence, human decision, correction, appeal packet and no filing or eligibility advice.
Narrow summary
Bind entities, periods, parameters and formulas to versioned sources, reproduce history, distinguish simulations from decisions, and preserve verification and appeal handoffs.