Relocation tax comparison

Lifetime tax-plus-penalties delta of each candidate versus the baseline row, and each row's ending after-tax estate in the comparison's start-year dollars.

Field: Relocation candidate deltas and display basis Unit: US dollars Basis: nominal dollars Computed by: UI-native Status: Complete chain

Appears in: relocation-page (Ranked table "Δ vs your plan" column and "Ending after-tax estate (today's $)" column)

Calculation records

• Relocation rows compared with your plan Composition record, justified by derivation

  Purpose: Each relocation row's lifetime tax difference from the plan as it stands, and its ending after-tax estate in the comparison's start-year dollars.

  Statement: projection/relocation.ts#compareRelocationCandidates publishes on each row lifetimeTaxesAndPenaltiesDeltaVsBaseline = compareScalars(baseline.lifetimeTaxesAndPenalties, row.lifetimeTaxesAndPenalties).delta, the row's sum minus the first (baseline) row's, null on the baseline row and on a row whose candidate failed; and endingAfterTaxEstateTodayDollars, the row's endingAfterTaxEstate divided by that row's own published inflation factor at its endYear (#runRow, through projection/dollarBasis.ts), null on a failed row and on a projection with no years. Every row covers the same years in the same nominal dollars, since a candidate changes only the residence, the flat state rate, the local rate and base spending. Lifetime sums of $433,212.40 (the baseline) and $363,292.60 differ by −$69,919.80; an after-tax estate of $4,058,000 at the end of 2059, at 2.5 percent inflation from 2026, is $1,796,488.68 in 2026 dollars. Units: nominal USD for the difference; start-year USD for the estate. Rounding: none.

  Formula: delta_r = L_r − L_baseline; estateToday_r = E_r / f_r(endYear_r)

  • L_r: A row's lifetime taxes and penalties (unit: nominal USD summed over the plan's years) (domain: finite)
  • E_r: A row's ending after-tax estate (unit: nominal USD of endYear_r) (domain: finite)
  • f_r(y): The row's published inflation factor for year y, exactly 1 in the start year (unit: 1) (domain: > 0)

  Timing: once per relocation comparison

  Rounding: none; the page prints whole dollars

  Limits:

  • The difference is taken between the unrounded sums, so it can differ by $1 from the difference of the two printed sums (19 of the 87 candidate rows of the example library at FL, TX and CA); these sums are not published as rounded quantities, so the exact difference stays.
  • The differences and sums are nominal and undiscounted: a dollar of tax in the last year counts the same as one in the first.

  Provenance: derived by claude, implemented by claude-subagent.

  Independent review: codex

  Gates (6 of 6 pass): fixture registers a test: pass; pins resolve: pass; families exist: pass; worksheet exists: pass; mutation receipt exists: pass; provenance independent: pass

  Worksheet: relocation-tax-comparison.md Mutation receipt: relocation-tax-comparison.mutation.md

  Evidence tests: relocation.comparison.evidence.test.ts

  Implemented in: relocation.ts; scalarComparison.ts; dollarBasis.ts

  Is the number of: relocation-tax-comparison

Transformations

• projection/relocation.ts#compareRelocationCandidates: lifetimeTaxesAndPenaltiesDeltaVsBaseline = compareScalars(baseline, row).delta (null on the baseline row and a failed row); endingAfterTaxEstateTodayDollars = endingAfterTaxEstate / the row's own published inflation factor at its endYear.