{
  "tool_id": "art-299-aca-esrp-exposure",
  "note": "golden_hash empty until first `node golden-parity.test.mjs --update`. output_payload values below are placeholders, patched from live compute() before commit.",
  "vectors": [
    {
      "name": "4980h-a-controlling-under-95pct-offer",
      "policy_parameters": {
        "tax_year": "2026",
        "fulltime_count": 200,
        "offered_mec_count": 150,
        "ptc_employee_count": 5
      },
      "output_payload": {
        "tax_year": "2026",
        "coverage_offer_rate": 0.75,
        "offer_rate_threshold": 0.95,
        "a_applicable": true,
        "b_applicable": false,
        "controlling_penalty": "a",
        "a_exposure_annual": 567800,
        "b_exposure_annual": 25050,
        "controlling_exposure_annual": 567800,
        "a_monthly_per_employee": 278.3333333333333,
        "b_monthly_per_employee": 417.5,
        "error": null
      },
      "golden_hash": "3b99610107e1d181aebf13353a4f2617ae3187c29bf8d2cea07dbae6fc76bfd1"
    },
    {
      "name": "4980h-b-controlling-offer-met-unaffordable-individuals",
      "policy_parameters": {
        "tax_year": "2026",
        "fulltime_count": 200,
        "offered_mec_count": 196,
        "ptc_employee_count": 8
      },
      "output_payload": {
        "tax_year": "2026",
        "coverage_offer_rate": 0.98,
        "offer_rate_threshold": 0.95,
        "a_applicable": false,
        "b_applicable": true,
        "controlling_penalty": "b",
        "a_exposure_annual": 0,
        "b_exposure_annual": 40080,
        "controlling_exposure_annual": 40080,
        "a_monthly_per_employee": 278.3333333333333,
        "b_monthly_per_employee": 417.5,
        "error": null
      },
      "golden_hash": "7fc041b10618a66d49ab99ef3e4ba3b14197e18cc3c2b39ac752e2c54f66f1b1"
    },
    {
      "name": "no-exposure-clean",
      "policy_parameters": {
        "tax_year": "2026",
        "fulltime_count": 200,
        "offered_mec_count": 200,
        "ptc_employee_count": 0
      },
      "output_payload": {
        "tax_year": "2026",
        "coverage_offer_rate": 1,
        "offer_rate_threshold": 0.95,
        "a_applicable": false,
        "b_applicable": false,
        "controlling_penalty": "none",
        "a_exposure_annual": 0,
        "b_exposure_annual": 0,
        "controlling_exposure_annual": 0,
        "a_monthly_per_employee": 278.3333333333333,
        "b_monthly_per_employee": 417.5,
        "error": null
      },
      "golden_hash": "951e3e9fc427516949b95fbb7a583e56de36985e02970176072ab3dc04f22bec"
    },
    {
      "name": "missing-parameter-not-supplied",
      "policy_parameters": {
        "tax_year": "2026",
        "fulltime_count": 200
      },
      "output_payload": {
        "tax_year": "2026",
        "coverage_offer_rate": null,
        "a_applicable": null,
        "b_applicable": null,
        "controlling_penalty": null,
        "a_exposure_annual": null,
        "b_exposure_annual": null,
        "a_monthly_per_employee": null,
        "b_monthly_per_employee": null,
        "error": "missing_required_count_parameter"
      },
      "golden_hash": "e0231d3a4b61a0ff05508fc25fc3e41ebb863c56a595d209122b7ff79270cc30"
    },
    {
      "name": "empty-input-finite-gate",
      "policy_parameters": {},
      "output_payload": {
        "tax_year": null,
        "coverage_offer_rate": null,
        "a_applicable": null,
        "b_applicable": null,
        "controlling_penalty": null,
        "a_exposure_annual": null,
        "b_exposure_annual": null,
        "a_monthly_per_employee": null,
        "b_monthly_per_employee": null,
        "error": "unsupported_or_missing_tax_year"
      },
      "golden_hash": "cf594161fcca82697d9bba72678feee7a2cf0d384e4d9b21aa676f010e8a4d11"
    }
  ]
}