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Make ACA marketplace enrollment create filing obligation#7782

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baogorek wants to merge 1 commit intomainfrom
aca-filer-fix
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Make ACA marketplace enrollment create filing obligation#7782
baogorek wants to merge 1 commit intomainfrom
aca-filer-fix

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@baogorek
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Summary

Context

This is the counterpart to #7753, which proposes gating aca_ptc on is_filer. That approach has the causation backwards — ACA enrollment creates the filing obligation, not the other way around. This PR ensures ACA enrollees are always filers, making the gate in #7753 unnecessary.

Test plan

  • Existing ACA PTC tests still pass
  • Tax units with takes_up_aca_if_eligible=True and would_file_taxes_voluntarily=False should now have tax_unit_is_filer=True

🤖 Generated with Claude Code

Receiving APTC requires tax return reconciliation, so
takes_up_aca_if_eligible=True should imply is_filer=True.
Previously, non-mandatory filers with would_file=False got
aca_ptc=0 even when enrolled on the marketplace.

Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com>
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codecov bot commented Mar 16, 2026

Codecov Report

✅ All modified and coverable lines are covered by tests.
✅ Project coverage is 100.00%. Comparing base (19ec305) to head (c5e18b9).
⚠️ Report is 8 commits behind head on main.

Additional details and impacted files
@@            Coverage Diff            @@
##              main     #7782   +/-   ##
=========================================
  Coverage   100.00%   100.00%           
=========================================
  Files            3         1    -2     
  Lines           33        16   -17     
=========================================
- Hits            33        16   -17     
Flag Coverage Δ
unittests 100.00% <100.00%> (ø)

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@baogorek
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Closing this. We got confused about the causal chain.

Our reasoning was: ACA enrollment creates a filing obligation, so enrollees should be filers. That's technically true as a legal matter, but it doesn't matter for the simulation — aca_ptc on main is correctly NOT gated on is_filer, because APTC is received at enrollment, not at filing. So adding | takes_up_aca_if_eligible to is_filer doesn't affect PTC at all. It only changes filer counts, and it overstates them by assuming 100% compliance with the filing obligation.

The status quo on main is correct: takes_up_aca_if_eligible handles the participation question, is_filer is independent.

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