{ "metadata": { "calculator": "CalcWise Bonus Depreciation Calculator", "taxYear": 2026, "totalTestCount": 34, "generationDate": "2026-07-20", "description": "All test cases for the CalcWise Bonus Depreciation Calculator." }, "testCases": [ { "id": "RT-POST-100", "name": "Post-Jan-19-2025 acquisition and placement gets 100%", "category": "rate-table", "source": "IRS Publication 946 (2025), 'Certain Qualified Property Acquired and Placed in Service After January 19, 2025'; Instructions for Form 4562 (2025), Line 14.", "input": { "taxYear": 2026, "cost": 100000, "businessUsePct": 100, "otherBasisReductions": 0, "section179Allowed": 0, "acquisitionDate": "2026-02-01", "placedInServiceDate": "2026-03-01", "propertyType": "macrs-personal", "recoveryPeriod": 7, "specialPropertyClass": "general", "bonusElection": "default" }, "expected": { "applicableBonusRateBps": 10000, "rateRegime": "post-obbba", "bonusDeductionCents": 10000000, "remainingMacrsBasisCents": 0 }, "tolerance": 0 }, { "id": "RT-PRE2025-40", "name": "Pre-Jan-20-2025 acquisition placed in service in 2025 general rate is 40%", "category": "rate-table", "source": "IRS Publication 946 (2025), 'Certain Qualified Property Acquired after September 27, 2017, and Before January 20, 2025'; Instructions for Form 4562 (2025), What's New for 2025.", "input": { "taxYear": 2025, "cost": 100000, "businessUsePct": 100, "otherBasisReductions": 0, "section179Allowed": 0, "acquisitionDate": "2024-12-15", "placedInServiceDate": "2025-02-01", "propertyType": "macrs-personal", "recoveryPeriod": 7, "specialPropertyClass": "general", "bonusElection": "default" }, "expected": { "applicableBonusRateBps": 4000, "rateRegime": "pre-obbba-phase-down", "bonusDeductionCents": 4000000, "remainingMacrsBasisCents": 6000000 }, "tolerance": 0 }, { "id": "RT-PRE2025-SPECIAL-60", "name": "Pre-Jan-20-2025 long-production-period property placed in service in 2025 uses 60%", "category": "rate-table", "source": "IRS Publication 946 (2025), 'Long Production Period Property' under pre-Jan-20-2025 rules; Instructions for Form 4562 (2025), Line 14.", "input": { "taxYear": 2025, "cost": 100000, "businessUsePct": 100, "otherBasisReductions": 0, "section179Allowed": 0, "acquisitionDate": "2024-12-15", "placedInServiceDate": "2025-06-01", "propertyType": "macrs-personal", "recoveryPeriod": 7, "specialPropertyClass": "long-production-period", "specialClassConfirmed": true, "bonusElection": "default" }, "expected": { "applicableBonusRateBps": 6000, "rateRegime": "pre-obbba-phase-down", "bonusDeductionCents": 6000000, "remainingMacrsBasisCents": 4000000 }, "tolerance": 0 }, { "id": "RT-PRE2026-20", "name": "Pre-Jan-20-2025 acquisition placed in service in 2026 uses corrected 20%", "category": "rate-table", "source": "IRS Publication 946 (2025), pre-Jan-20-2025 category; Rev. Proc. 2026-15 (2026-13 I.R.B.) phase-down continuation through 2026.", "input": { "taxYear": 2026, "cost": 100000, "businessUsePct": 100, "otherBasisReductions": 0, "section179Allowed": 0, "acquisitionDate": "2024-12-15", "placedInServiceDate": "2026-03-01", "propertyType": "macrs-personal", "recoveryPeriod": 7, "specialPropertyClass": "general", "bonusElection": "default" }, "expected": { "applicableBonusRateBps": 2000, "rateRegime": "pre-obbba-phase-down", "bonusDeductionCents": 2000000, "remainingMacrsBasisCents": 8000000 }, "tolerance": 0 }, { "id": "RT-PRE2026-SPECIAL-30", "name": "Pre-Jan-20-2025 certain aircraft placed in service in 2026 uses 30%", "category": "rate-table", "source": "IRS Publication 946 (2025), 'Noncommercial Aircraft' under pre-Jan-20-2025 rules; Rev. Proc. 2026-15 (2026-13 I.R.B.).", "input": { "taxYear": 2026, "cost": 100000, "businessUsePct": 100, "otherBasisReductions": 0, "section179Allowed": 0, "acquisitionDate": "2024-12-15", "placedInServiceDate": "2026-06-01", "propertyType": "macrs-personal", "recoveryPeriod": 7, "specialPropertyClass": "certain-aircraft", "specialClassConfirmed": true, "bonusElection": "default" }, "expected": { "applicableBonusRateBps": 3000, "rateRegime": "pre-obbba-phase-down", "bonusDeductionCents": 3000000, "remainingMacrsBasisCents": 7000000 }, "tolerance": 0 }, { "id": "RT-ELECT-OUT-0", "name": "Election out forces 0% even when property otherwise qualifies", "category": "rate-table", "source": "IRS Publication 946 (2025), 'How Can You Elect Not To Claim an Allowance?'; Instructions for Form 4562 (2025), 'Election out'.", "input": { "taxYear": 2026, "cost": 100000, "businessUsePct": 100, "otherBasisReductions": 0, "section179Allowed": 0, "acquisitionDate": "2026-02-01", "placedInServiceDate": "2026-03-01", "propertyType": "macrs-personal", "recoveryPeriod": 7, "specialPropertyClass": "general", "bonusElection": "elect-out" }, "expected": { "applicableBonusRateBps": 0, "rateRegime": "elect-out", "bonusDeductionCents": 0, "remainingMacrsBasisCents": 10000000 }, "tolerance": 0 }, { "id": "RT-INELIGIBLE-RECOVERY-OVER20", "name": "Recovery period over 20 years is ineligible for Section 168(k)", "category": "rate-table", "source": "IRS Publication 946 (2025), 'What Is Qualified Property?' recovery-period requirement (20 years or less).", "input": { "taxYear": 2026, "cost": 100000, "businessUsePct": 100, "otherBasisReductions": 0, "section179Allowed": 0, "acquisitionDate": "2026-02-01", "placedInServiceDate": "2026-03-01", "propertyType": "macrs-personal", "recoveryPeriod": 25, "specialPropertyClass": "general", "bonusElection": "default" }, "expected": { "qualifiedPropertyStatus": "ineligible", "eligibilityReason": "ineligible-recovery-period-over-20", "applicableBonusRateBps": 0, "rateRegime": "ineligible" }, "tolerance": 0 }, { "id": "RT-INELIGIBLE-ADS", "name": "ADS-required property is ineligible and gets 0%", "category": "rate-table", "source": "IRS Publication 946 (2025), 'Excepted Property' (property required to be depreciated under ADS).", "input": { "taxYear": 2026, "cost": 100000, "businessUsePct": 100, "otherBasisReductions": 0, "section179Allowed": 0, "acquisitionDate": "2026-02-01", "placedInServiceDate": "2026-03-01", "propertyType": "macrs-personal", "recoveryPeriod": 7, "adsRequired": true, "specialPropertyClass": "general", "bonusElection": "default" }, "expected": { "qualifiedPropertyStatus": "ineligible", "eligibilityReason": "ineligible-ads-required", "applicableBonusRateBps": 0, "rateRegime": "ineligible" }, "tolerance": 0 }, { "id": "RT-OUTSIDE-WINDOW-2017-09-27", "name": "Acquisition on 2017-09-27 is outside modeled bonus windows", "category": "rate-table", "source": "IRS Publication 946 (2025), pre-OBBBA window starts after September 27, 2017.", "input": { "taxYear": 2026, "cost": 100000, "businessUsePct": 100, "otherBasisReductions": 0, "section179Allowed": 0, "acquisitionDate": "2017-09-27", "placedInServiceDate": "2026-03-01", "propertyType": "macrs-personal", "recoveryPeriod": 7, "specialPropertyClass": "general", "bonusElection": "default" }, "expected": { "applicableBonusRateBps": 0, "rateRegime": "outside-window", "bonusDeductionCents": 0, "remainingMacrsBasisCents": 10000000 }, "tolerance": 0 }, { "id": "RT-PHASEDOWN-COMPLETE-2027", "name": "Pre-OBBBA acquisition placed in service in 2027 gets 0% after phase-down completes", "category": "rate-table", "source": "IRS Publication 946 (2025), pre-OBBBA phase-down schedule; Rev. Proc. 2026-15 background (0% in 2027 and later for pre-Jan-20-2025 acquisitions).", "input": { "taxYear": 2027, "cost": 100000, "businessUsePct": 100, "otherBasisReductions": 0, "section179Allowed": 0, "acquisitionDate": "2024-12-15", "placedInServiceDate": "2027-03-01", "propertyType": "macrs-personal", "recoveryPeriod": 7, "specialPropertyClass": "general", "bonusElection": "default" }, "expected": { "applicableBonusRateBps": 0, "rateRegime": "pre-obbba-phase-down-complete", "bonusDeductionCents": 0, "remainingMacrsBasisCents": 10000000 }, "tolerance": 0 }, { "id": "RT-Y2023-80", "name": "Pre-OBBBA acquisition placed in service in 2023 uses 80%", "category": "rate-table", "source": "IRS Publication 946 (2025), pre-OBBBA phase-down table; Rev. Proc. 2026-15 background summary of former Section 168(k)(6)(A).", "input": { "taxYear": 2023, "cost": 100000, "businessUsePct": 100, "otherBasisReductions": 0, "section179Allowed": 0, "acquisitionDate": "2024-01-15", "placedInServiceDate": "2023-03-01", "propertyType": "macrs-personal", "recoveryPeriod": 7, "specialPropertyClass": "general", "bonusElection": "default" }, "expected": { "applicableBonusRateBps": 8000, "rateRegime": "pre-obbba-phase-down", "bonusDeductionCents": 8000000, "remainingMacrsBasisCents": 2000000 }, "tolerance": 0 }, { "id": "RT-Y2024-60", "name": "Pre-OBBBA acquisition placed in service in 2024 uses 60%", "category": "rate-table", "source": "IRS Publication 946 (2025), pre-OBBBA phase-down table; Rev. Proc. 2026-15 background summary of former Section 168(k)(6)(A).", "input": { "taxYear": 2024, "cost": 100000, "businessUsePct": 100, "otherBasisReductions": 0, "section179Allowed": 0, "acquisitionDate": "2024-01-15", "placedInServiceDate": "2024-03-01", "propertyType": "macrs-personal", "recoveryPeriod": 7, "specialPropertyClass": "general", "bonusElection": "default" }, "expected": { "applicableBonusRateBps": 6000, "rateRegime": "pre-obbba-phase-down", "bonusDeductionCents": 6000000, "remainingMacrsBasisCents": 4000000 }, "tolerance": 0 }, { "id": "RT-TRANSITION-REDUCED-40", "name": "Post-boundary 2025 transition election uses 40% reduced rate", "category": "rate-table", "source": "IRS Publication 946 (2025), What's New for 2025 reduced-rate election; IRS IR-2026-06 (Notice 2026-11 summary).", "input": { "taxYear": 2025, "cost": 100000, "businessUsePct": 100, "otherBasisReductions": 0, "section179Allowed": 0, "acquisitionDate": "2025-02-01", "placedInServiceDate": "2025-02-15", "propertyType": "macrs-personal", "recoveryPeriod": 7, "specialPropertyClass": "general", "bonusElection": "transition-reduced" }, "expected": { "applicableBonusRateBps": 4000, "rateRegime": "transition-reduced", "bonusDeductionCents": 4000000, "remainingMacrsBasisCents": 6000000 }, "tolerance": 0 }, { "id": "RT-TRANSITION-REDUCED-SPECIAL-60", "name": "Post-boundary 2025 transition election for certain aircraft uses 60%", "category": "rate-table", "source": "IRS Publication 946 (2025), What's New for 2025 reduced-rate election special classes; IRS IR-2026-06 (Notice 2026-11 summary).", "input": { "taxYear": 2025, "cost": 100000, "businessUsePct": 100, "otherBasisReductions": 0, "section179Allowed": 0, "acquisitionDate": "2025-02-01", "placedInServiceDate": "2025-02-15", "propertyType": "macrs-personal", "recoveryPeriod": 7, "specialPropertyClass": "certain-aircraft", "specialClassConfirmed": true, "bonusElection": "transition-reduced" }, "expected": { "applicableBonusRateBps": 6000, "rateRegime": "transition-reduced", "bonusDeductionCents": 6000000, "remainingMacrsBasisCents": 4000000 }, "tolerance": 0 }, { "id": "OO-SECTION179-FIRST", "name": "Section 179 is applied before bonus and bonus uses remaining basis", "category": "order-of-operations", "source": "Instructions for Form 4562 (2025), Line 14 ordering; IRS Topic 704 (bonus after Section 179 and before regular MACRS).", "input": { "taxYear": 2026, "cost": 100000, "businessUsePct": 100, "otherBasisReductions": 0, "section179Allowed": 25000, "acquisitionDate": "2026-02-01", "placedInServiceDate": "2026-03-01", "propertyType": "macrs-personal", "recoveryPeriod": 7, "specialPropertyClass": "general", "bonusElection": "default" }, "expected": { "bonusEligibleBasisCents": 7500000, "bonusDeductionCents": 7500000, "immediateDeductionBeforeMacrsCents": 10000000, "remainingMacrsBasisCents": 0 }, "tolerance": 0 }, { "id": "OO-BUSINESS-USE-AND-REDUCTIONS", "name": "Business-use basis, other reductions, and Section 179 cascade to bonus basis", "category": "order-of-operations", "source": "IRS Publication 946 (2025), 'Depreciable basis' and basis-reduction ordering; Instructions for Form 4562 (2025), Line 14.", "input": { "taxYear": 2026, "cost": 123456.78, "businessUsePct": 87.5, "otherBasisReductions": 2500.25, "section179Allowed": 15000.5, "acquisitionDate": "2026-02-01", "placedInServiceDate": "2026-03-01", "propertyType": "macrs-personal", "recoveryPeriod": 5, "specialPropertyClass": "general", "bonusElection": "default" }, "expected": { "bonusEligibleBasisCents": 9052393, "bonusDeductionCents": 9052393, "immediateDeductionBeforeMacrsCents": 10552443, "remainingMacrsBasisCents": 0 }, "tolerance": 0 }, { "id": "OO-BUSINESS-USE-0-BOUNDARY", "name": "0% business use boundary yields zero basis and zero deduction", "category": "order-of-operations", "source": "IRS Publication 946 (2025), business-use basis rules (deduction limited to business/investment use).", "input": { "taxYear": 2026, "cost": 100000, "businessUsePct": 0, "otherBasisReductions": 0, "section179Allowed": 0, "acquisitionDate": "2026-02-01", "placedInServiceDate": "2026-03-01", "propertyType": "macrs-personal", "recoveryPeriod": 7, "specialPropertyClass": "general", "bonusElection": "default" }, "expected": { "businessUseBasisCents": 0, "bonusEligibleBasisCents": 0, "bonusDeductionCents": 0, "remainingMacrsBasisCents": 0 }, "tolerance": 0 }, { "id": "OO-LISTED-50-BOUNDARY-INELIGIBLE", "name": "Listed property at exactly 50% business use is ineligible", "category": "order-of-operations", "source": "IRS Publication 946 (2025), listed-property qualified business-use threshold is more than 50%.", "input": { "taxYear": 2026, "cost": 100000, "businessUsePct": 50, "otherBasisReductions": 0, "section179Allowed": 0, "acquisitionDate": "2026-02-01", "placedInServiceDate": "2026-03-01", "propertyType": "vehicle-light", "recoveryPeriod": 5, "specialPropertyClass": "general", "bonusElection": "default" }, "expected": { "qualifiedPropertyStatus": "ineligible", "eligibilityReason": "ineligible-listed-property-50-or-less", "applicableBonusRateBps": 0, "bonusDeductionCents": 0 }, "tolerance": 0 }, { "id": "OO-EMPTY-OPTIONALS-NORMALIZE", "name": "Empty optional reductions normalize to zero", "category": "order-of-operations", "source": "Instructions for Form 4562 (2025), Line 14 basis mechanics; omitted reductions imply no basis reduction.", "input": { "taxYear": 2026, "cost": 100000, "businessUsePct": 100, "acquisitionDate": "2026-02-01", "placedInServiceDate": "2026-03-01", "propertyType": "macrs-personal", "recoveryPeriod": 7, "specialPropertyClass": "general", "bonusElection": "default" }, "expected": { "otherBasisReductionsCents": 0, "section179AllowedCents": 0, "bonusEligibleBasisCents": 10000000, "bonusDeductionCents": 10000000 }, "tolerance": 0 }, { "id": "VAL-VALID-BASE", "name": "Valid baseline input returns valid true and no errors", "category": "validation", "source": "Instructions for Form 4562 (2025), Line 14 required inputs mirrored by validation contract.", "input": { "taxYear": 2026, "cost": 100000, "businessUsePct": 100, "otherBasisReductions": 0, "section179Allowed": 0, "acquisitionDate": "2026-02-01", "placedInServiceDate": "2026-03-01", "propertyType": "macrs-personal", "recoveryPeriod": 7, "specialPropertyClass": "general", "bonusElection": "default" }, "expected": { "valid": true, "errors": {} }, "tolerance": 0 }, { "id": "VAL-COST-ZERO", "name": "Zero cost returns cost error key and valid false", "category": "validation", "source": "Instructions for Form 4562 (2025), Line 14 requires depreciable basis greater than zero.", "input": { "taxYear": 2026, "cost": 0, "businessUsePct": 100, "otherBasisReductions": 0, "section179Allowed": 0, "acquisitionDate": "2026-02-01", "placedInServiceDate": "2026-03-01", "propertyType": "macrs-personal", "recoveryPeriod": 7, "specialPropertyClass": "general", "bonusElection": "default" }, "expected": { "valid": false, "errorKeys": [ "cost" ] }, "tolerance": 0 }, { "id": "VAL-ACQ-AFTER-PIS", "name": "Acquisition date after placed-in-service date returns acquisitionDate error", "category": "validation", "source": "Instructions for Form 4562 (2025), placed-in-service chronology requirements.", "input": { "taxYear": 2026, "cost": 100000, "businessUsePct": 100, "otherBasisReductions": 0, "section179Allowed": 0, "acquisitionDate": "2026-05-01", "placedInServiceDate": "2026-04-01", "propertyType": "macrs-personal", "recoveryPeriod": 7, "specialPropertyClass": "general", "bonusElection": "default" }, "expected": { "valid": false, "errorKeys": [ "acquisitionDate" ] }, "tolerance": 0 }, { "id": "VAL-PIS-YEAR-MATCH", "name": "Placed-in-service year mismatch returns placedInServiceDate error key", "category": "validation", "source": "Instructions for Form 4562 (2025), depreciation year is tied to placed-in-service year.", "input": { "taxYear": 2026, "cost": 100000, "businessUsePct": 100, "otherBasisReductions": 0, "section179Allowed": 0, "acquisitionDate": "2026-02-01", "placedInServiceDate": "2025-03-01", "propertyType": "macrs-personal", "recoveryPeriod": 7, "specialPropertyClass": "general", "bonusElection": "default" }, "expected": { "valid": false, "errorKeys": [ "acquisitionDate", "placedInServiceDate" ] }, "tolerance": 0 }, { "id": "VAL-USED-CONFIRMATION", "name": "Used property without confirmation returns usedPropertyTestsConfirmed error", "category": "validation", "source": "IRS Publication 946 (2025), qualified property can include certain used property only when used-property tests are met.", "input": { "taxYear": 2026, "cost": 100000, "businessUsePct": 100, "otherBasisReductions": 0, "section179Allowed": 0, "acquisitionDate": "2026-02-01", "placedInServiceDate": "2026-03-01", "propertyType": "macrs-personal", "recoveryPeriod": 7, "isUsedProperty": true, "usedPropertyTestsConfirmed": false, "specialPropertyClass": "general", "bonusElection": "default" }, "expected": { "valid": false, "errorKeys": [ "usedPropertyTestsConfirmed" ] }, "tolerance": 0 }, { "id": "VAL-TRANSITION-INVALID", "name": "Transition reduced election outside post-boundary 2025 returns bonusElection error", "category": "validation", "source": "IRS Publication 946 (2025), reduced-rate transition election guidance; IRS IR-2026-06 (Notice 2026-11 summary).", "input": { "taxYear": 2026, "cost": 100000, "businessUsePct": 100, "otherBasisReductions": 0, "section179Allowed": 0, "acquisitionDate": "2026-03-01", "placedInServiceDate": "2026-04-01", "propertyType": "macrs-personal", "recoveryPeriod": 7, "specialPropertyClass": "general", "bonusElection": "transition-reduced" }, "expected": { "valid": false, "errorKeys": [ "bonusElection" ] }, "tolerance": 0 }, { "id": "VAL-OTHER-BASIS-NEGATIVE", "name": "Negative other basis reductions return otherBasisReductions error", "category": "validation", "source": "Instructions for Form 4562 (2025), Line 14 basis cannot be increased by negative reductions.", "input": { "taxYear": 2026, "cost": 100000, "businessUsePct": 100, "otherBasisReductions": -1, "section179Allowed": 0, "acquisitionDate": "2026-02-01", "placedInServiceDate": "2026-03-01", "propertyType": "macrs-personal", "recoveryPeriod": 7, "specialPropertyClass": "general", "bonusElection": "default" }, "expected": { "valid": false, "errorKeys": [ "otherBasisReductions" ] }, "tolerance": 0 }, { "id": "VAL-BUSINESS-USE-OVER-100", "name": "Business use above 100% returns businessUsePct error", "category": "validation", "source": "IRS Publication 946 (2025), business-use percentage is bounded to actual business use.", "input": { "taxYear": 2026, "cost": 100000, "businessUsePct": 100.01, "otherBasisReductions": 0, "section179Allowed": 0, "acquisitionDate": "2026-02-01", "placedInServiceDate": "2026-03-01", "propertyType": "macrs-personal", "recoveryPeriod": 7, "specialPropertyClass": "general", "bonusElection": "default" }, "expected": { "valid": false, "errorKeys": [ "businessUsePct" ] }, "tolerance": 0 }, { "id": "VAL-SHARE-URL-ROUNDTRIP", "name": "Share URL encode/decode round-trip preserves representative input", "category": "validation", "source": "Instructions for Form 4562 (2025), Line 14 core inputs represented in URL state for reproducible planning scenarios.", "input": { "taxYear": 2026, "propertyType": "vehicle-light", "cost": 123456.78, "businessUsePct": 87.5, "acquisitionDate": "2024-12-31", "placedInServiceDate": "2026-01-10", "section179Allowed": 15000, "otherBasisReductions": 2500, "recoveryPeriod": 5, "system": "GDS", "method": "200DB", "convention": "HY", "bonusElection": "default", "specialPropertyClass": "general", "qipConfirmed": false, "adsRequired": false, "sameYearDisposal": false, "sameYearPersonalConversion": false, "isUsedProperty": true, "usedPropertyTestsConfirmed": true, "section168k9Excluded": false, "specialClassConfirmed": false, "stateNote": "CA decouples" }, "expected": { "encoded": "ty=2026&pt=vehicle-light&c=123456.78&bu=87.5&acq=2024-12-31&pis=2026-01-10&s179=15000&obr=2500&rp=5&sys=GDS&m=200DB&cv=HY&be=default&sp=general&qip=0&ads=0&syd=0&syp=0&used=1&usedok=1&k9=0&spok=0&sn=CA+decouples", "decoded": { "taxYear": 2026, "propertyType": "vehicle-light", "cost": 123456.78, "businessUsePct": 87.5, "acquisitionDate": "2024-12-31", "placedInServiceDate": "2026-01-10", "section179Allowed": 15000, "otherBasisReductions": 2500, "recoveryPeriod": 5, "system": "GDS", "method": "200DB", "convention": "HY", "bonusElection": "default", "specialPropertyClass": "general", "qipConfirmed": false, "adsRequired": false, "sameYearDisposal": false, "sameYearPersonalConversion": false, "isUsedProperty": true, "usedPropertyTestsConfirmed": true, "section168k9Excluded": false, "specialClassConfirmed": false, "stateNote": "CA decouples" } }, "tolerance": 0 }, { "id": "YS-DEFAULT-YEAR", "name": "Default tax year is 2026", "category": "year-specific", "source": "IRS Publication 946 (2025) with 2026 verified bonus figures; BONUS_TAX_YEARS default year policy.", "input": {}, "expected": { "DEFAULT_BONUS_TAX_YEAR": 2026 }, "tolerance": 0 }, { "id": "YS-2023-RATES", "name": "2023 year-specific rate is 80%", "category": "year-specific", "source": "Rev. Proc. 2026-15 (2026-13 I.R.B.) background phase-down schedule; IRS Publication 946 (2025).", "input": { "taxYear": 2023 }, "expected": { "BONUS_TAX_YEARS.2023.preObbbaGeneralRateBps": 8000, "BONUS_TAX_YEARS.2023.verify": false }, "tolerance": 0 }, { "id": "YS-2024-RATES", "name": "2024 year-specific rate is 60%", "category": "year-specific", "source": "Rev. Proc. 2026-15 (2026-13 I.R.B.) background phase-down schedule; IRS Publication 946 (2025).", "input": { "taxYear": 2024 }, "expected": { "BONUS_TAX_YEARS.2024.preObbbaGeneralRateBps": 6000, "BONUS_TAX_YEARS.2024.verify": false }, "tolerance": 0 }, { "id": "YS-2025-RATES", "name": "2025 year-specific rates include 100% post-boundary and 40% pre-boundary", "category": "year-specific", "source": "IRS Publication 946 (2025), What's New for 2025 and Jan-19 boundary sections; Instructions for Form 4562 (2025), Line 14.", "input": { "taxYear": 2025 }, "expected": { "BONUS_TAX_YEARS.2025.postObbbaRateBps": 10000, "BONUS_TAX_YEARS.2025.preObbbaGeneralRateBps": 4000, "BONUS_TAX_YEARS.2025.preObbbaSpecialRateBps": 6000, "BONUS_TAX_YEARS.2025.verify": false }, "tolerance": 0 }, { "id": "YS-2026-RATES", "name": "2026 year-specific rates include 100% post-boundary and corrected 20% pre-boundary", "category": "year-specific", "source": "IRS Publication 946 (2025), pre-Jan-20-2025 category; Rev. Proc. 2026-15 (2026-13 I.R.B.) corrected 2026 continuation.", "input": { "taxYear": 2026 }, "expected": { "BONUS_TAX_YEARS.2026.postObbbaRateBps": 10000, "BONUS_TAX_YEARS.2026.preObbbaGeneralRateBps": 2000, "BONUS_TAX_YEARS.2026.preObbbaSpecialRateBps": 3000, "BONUS_TAX_YEARS.2026.verify": false }, "tolerance": 0 }, { "id": "YS-VERIFY-ALL-FALSE", "name": "All active years 2023-2026 are verified (verify false)", "category": "year-specific", "source": "IRS Publication 946 (2025), Instructions for Form 4562 (2025), and Rev. Proc. 2026-15 as reflected in BONUS_TAX_YEARS.", "input": {}, "expected": { "BONUS_TAX_YEARS.2023.verify": false, "BONUS_TAX_YEARS.2024.verify": false, "BONUS_TAX_YEARS.2025.verify": false, "BONUS_TAX_YEARS.2026.verify": false }, "tolerance": 0 } ] }