# Reform description:

# The CTC is phased in based on the sum of the tax liability and the benefits amount which is phased-out.

# Example:
# A single filer is eligible for a maximum SNAP amount of $3,500. As earnings increase SNAP drops to $2,500 at which point the maximum CTC increased to $1,000 (assuming taxes and other considered benefits are zero).


# The following benefits are considered in the new CTC phase-in calculation:

- SNAP
- Free school meals
- TANF


# The main income tax rate of couple is now computed as follows:
# 1. Compute the total tax liability for each person as an individual.
# 2. Compute the total tax liability for each person as a couple.
# 3. Apply the new CTC structure to each scenario.
# 4. The married couple's tax liability is the smaller of the two tax liabilities.
