Input Data:
        1. Record ID                                      8158621.00
        2. Tax Year                                          2021.00
        3. State Code                                          21.00 MD
        4. Marital Status                                       2.00
        5. Age of primary taxpayer                             39.00       18.00
        6. Dependent Exemptions                                 0.00
        8. Number of Dependents                                 3.00
        9. Wage and salary income of primary taxpayer       26327.40     9608.15
        10. Self-employment income of primary taxpayer           0.00        0.00
        11. Dividend Income                                     0.00
        12. Interest Received                                   0.00
        13. Short Term Gains                                    0.00
        14. Long Term Gains                                     0.00
        15. Other Property                                      0.00
        16. Other Non-Property                                  0.00
        17. Taxable Pensions                                    0.00
        18. Gross Social Security                               0.00
        19. Tot/Txpy/Spouse UI                                  0.00        0.00
        20. Non-taxable Transfers                               0.00
        21. Rent Paid                                           0.00
        22. Property Taxes Paid                                 0.00
        23. Other Itemized Deds                                 0.00
        24. Child Care Expenses                              2598.48
        25. Mortgage Interest                                   0.00
        26. S-Corp profits                                      0.00
        27. Primary taxpayer's active QBI                       0.00        0.00
        27b. Spouse's active QBI                                0.00
        28. Primary taxpayer's SSTB self-employment income           0.00        0.00
        28b. Spouse's SSTB self-employment income               0.00

    Basic Output:
        FICA (OADSI and HI, sum of employee AND employer including Additional Medicare Tax)        5498.14
        Federal IIT Liability                              -20739.64
        Record ID                                          8158621.0
        State (SOI code)                                    21    MD
        State IIT Liability                                 -1545.02
        Year                                                    2021

    Marginal Rates wrt Weighted Average Earnings:
        Federal Marginal Rate                                   31.1
        State Marginal Rate                                     14.2
        Taxpayer liability for FICA                          2749.07

    Federal Tax Calculation:
        AMT Liability after credit for regular tax and other allowed credits            0.0
        Child Care Credit                                    1299.24
        Child Tax Credit                                      9000.0
        Earned Income Credit                                 4523.96
        FICA                                                 2749.07
        Federal AGI                                         35935.55
        Federal Income Tax Before Credits                    1083.55
        Federal Regular Tax                                  1083.55
        Federal Taxable Income                              10835.55
        Income for the Alternative Minimum Tax              35935.55
        Itemized Deductions in taxable income                    0.0
        Net Investment Income Tax                                0.0
        Personal Exemptions                                      0.0
        QBI deduction                                            0.0
        Social Security in AGI                                   0.0
        UI in AGI                                                0.0
        Zero Bracket Amount / Standard Deduction             25100.0

    State Tax Calculation:
        32. AGI                                              32137.1
        34. Standard Deduction                                4700.0
        35. Itemized Deductions                                  0.0
        36. Taxable Income                                   11437.1
        37. Property Tax Credit                                  0.0
        38. Child Care Credit                                  415.8
        39. EIC                                               1620.0
        40. Total Credits                                    2035.78
        Child Tax Credit                                         0.0
        State One-Time Rebate                                    0.0
        Tax before credits                                     490.8

    TCJA 2018+:
        42. Earned Self-Employment Income for FICA               0.0

    Additional Medicare Taxes 2013+:
        Medicare Tax on Unearned Income                          0.0

    Decomposition of Federal Marginal Rate 
 (taxpayer earned income) 
 Regular Income Tax:
        Cares Recovery Rebates                                7000.0
        Refundable Part of CTC                                9000.0