Bug description

The DC child and dependent care credit (CDCC) match rate should drop from 32% to 24.25% for tax years beginning after December 31, 2025. The current parameter only has the 32% rate with no future-year entry.

Statute reference

DC Code § 47-1806.04(c)(1)(B), as amended by the Fiscal Year 2025 Budget Support Act of 2024 (D.C. Act 25-506, sec. 7032, signed July 15, 2024):

"(B) For each full calendar or fiscal year beginning after December 31, 2025, there is allowed a credit against the tax imposed by § 47-1806.03 in an amount equal to 24.25% of the amount of the credit to which the resident may be entitled under section 21 of the Internal Revenue Code of 1986"

Current code

policyengine_us/parameters/gov/states/dc/tax/income/credits/cdcc/match.yaml:

values:
  2021-01-01: 0.32

Only one entry — missing the 2026 reduction.

Fix

Add a second value entry:

values:
  2021-01-01: 0.32
  2026-01-01: 0.2425

And add a reference to the amended statute.