Merge pull request #2644 from MattHJensen/child_num

Update calculation of childnum when CTC_include17
PSLmodels · Mar 14, 2022 · 36f75f2 · 36f75f2
2 parents 3d691c3 + 663fc62
commit 36f75f2
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diff --git a/taxcalc/calcfunctions.py b/taxcalc/calcfunctions.py
@@ -2383,16 +2383,16 @@ def RefundablePayrollTaxCredit(was_plus_sey_p, was_plus_sey_s,
 
 
 @iterate_jit(nopython=True)
-def ChildDepTaxCredit(n24, MARS, c00100, XTOT, num, c05800,
-                      e07260, CR_ResidentialEnergy_hc,
+def ChildDepTaxCredit(age_head, age_spouse, nu18, n24, MARS, c00100, XTOT, num,
+					  c05800, e07260, CR_ResidentialEnergy_hc,
                       e07300, CR_ForeignTax_hc,
                       c07180,
                       c07230,
                       e07240, CR_RetirementSavings_hc,
                       c07200,
                       CTC_c, CTC_ps, CTC_prt, exact, ODC_c,
                       CTC_c_under6_bonus, nu06,
-                      CTC_refundable, CTC_include17, n21, n1820,
+                      CTC_refundable, CTC_include17,
                       c07220, odc, codtc_limited):
     """
     Computes amounts on "Child Tax Credit and Credit for Other Dependents
@@ -2463,7 +2463,9 @@ def ChildDepTaxCredit(n24, MARS, c00100, XTOT, num, c05800,
     """
     # Worksheet Part 1
     if CTC_include17:
-        childnum = n24 + max(0, XTOT - n21 - n1820 - n24 - num)
+        tu18 = int(age_head < 18)   # taxpayer is under age 18
+        su18 = int(MARS == 2 and age_spouse < 18)  # spouse is under age 18
+        childnum = n24 + max(0, nu18 - tu18 - su18 - n24)
     else:
         childnum = n24
     line1 = CTC_c * childnum + CTC_c_under6_bonus * nu06

diff --git a/taxcalc/tests/cpscsv_agg_expect.csv b/taxcalc/tests/cpscsv_agg_expect.csv
@@ -12,15 +12,15 @@ AMT Income ($b),8320.5,10279.2,10758.3,10790.2,11608.1,11932.3,12377.4,12890.2,1
 AMT Liability ($b),8.2,0.8,1.0,0.9,1.2,1.1,1.0,1.0,1.0,15.8
 AMT Filers (#m),2.6,0.2,0.4,0.4,0.5,0.4,0.4,0.4,0.4,4.4
 Tax before Credits ($b),1116.1,1384.7,1461.0,1451.5,1588.4,1643.8,1718.5,1803.3,1894.5,2118.1
-Refundable Credits ($b),70.7,102.4,102.4,657.5,824.3,102.7,102.9,102.9,103.7,88.3
-Nonrefundable Credits ($b),32.6,97.2,99.2,98.7,4.0,104.2,106.1,108.1,110.0,33.4
+Refundable Credits ($b),70.7,102.4,102.4,657.5,833.8,102.7,102.9,102.9,103.7,88.3
+Nonrefundable Credits ($b),32.6,97.2,99.2,98.7,2.1,104.2,106.1,108.1,110.0,33.4
 Reform Surtaxes ($b),0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0
 Other Taxes ($b),5.5,11.0,11.1,11.0,11.8,12.3,13.1,13.7,14.5,15.3
-Ind Income Tax ($b),1018.2,1196.1,1270.5,706.3,771.9,1449.2,1522.6,1606.0,1695.3,2011.7
+Ind Income Tax ($b),1018.2,1196.1,1270.5,706.3,764.2,1449.2,1522.6,1606.0,1695.3,2011.7
 Payroll Taxes ($b),1041.0,1141.5,1195.6,1206.9,1261.9,1318.3,1375.2,1436.8,1501.1,1564.4
-Combined Liability ($b),2059.2,2337.6,2466.1,1913.2,2033.8,2767.4,2897.7,3042.8,3196.4,3576.1
-With Income Tax <= 0 (#m),88.0,96.2,96.7,136.2,130.5,99.0,99.8,100.2,100.7,97.8
-With Combined Tax <= 0 (#m),62.7,65.3,66.2,98.6,99.8,69.2,70.2,71.0,71.8,71.1
+Combined Liability ($b),2059.2,2337.6,2466.1,1913.2,2026.1,2767.4,2897.7,3042.8,3196.4,3576.1
+With Income Tax <= 0 (#m),88.0,96.2,96.7,136.2,130.7,99.0,99.8,100.2,100.7,97.8
+With Combined Tax <= 0 (#m),62.7,65.3,66.2,98.6,100.0,69.2,70.2,71.0,71.8,71.1
 UBI Benefits ($b),0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0
 "Total Benefits, Consumption Value ($b)",2790.9,3225.5,3428.6,3617.9,4011.6,4064.2,4306.0,4560.9,4830.4,5105.8
 Total Benefits Cost ($b),2790.9,3225.5,3428.6,3617.9,4011.6,4064.2,4306.0,4560.9,4830.4,5105.8
diff --git a/taxcalc/tests/puf_var_wght_means_by_year.csv b/taxcalc/tests/puf_var_wght_means_by_year.csv
@@ -6,7 +6,7 @@ c04600,Post-phase-out personal exemption,    7105,    7131,    7163,    7217,
 c04800,Federal regular taxable income,   35754,   39298,   39664,   39592,   42556,   44439,   45949,   44282,   48197,   49000,   50012,   51438,   53007,   54454,   55773,   57172,   58577,   60037,   61691
 c05200,Regular tax on taxable income,    7672,    8732,    8725,    8585,    9495,    9967,   10327,    9767,   10808,   11035,   11209,   11509,   11853,   12158,   12427,   12713,   12995,   13286,   13612
 c07180,Child care credit,      17,      17,      17,      17,      17,      17,      17,      17,       0,      16,      16,      16,      16,      16,      16,      16,      16,      16,      16
-c07220,Child tax credit (adjusted),     158,     155,     147,     143,     139,     133,     129,     124,     303,     119,     115,     111,     108,     104,     100,      97,      94,      91,      88
+c07220,Child tax credit (adjusted),     158,     155,     147,     143,     139,     133,     129,     124,     369,     119,     115,     111,     108,     104,     100,      97,      94,      91,      88
 c09600,Federal AMT liability,     212,     227,     240,     251,     271,     284,     292,     312,     313,     311,     317,     326,     338,     351,     362,     376,     391,     405,     420
 c11070,Extra child tax credit (refunded),     150,     144,     138,     133,     126,     123,     120,     122,       0,     114,     112,     110,     108,     106,     104,     103,     102,     101,     100
 c21040,Itemized deduction that is phased out,     203,     242,     231,     219,     255,     270,     278,     258,     290,     295,     299,     306,     315,     323,     329,     335,     341,     346,     350
@@ -67,7 +67,7 @@ e87530,Adjusted qualified lifetime learning expenses for all students,      93,
 eitc,Federal EITC,     376,     369,     364,     352,     342,     341,     344,     353,     341,     347,     348,     350,     352,     356,     361,     366,     372,     379,     385
 elderly_dependents,number of dependents age 65+ in filing unit excluding taxpayer and spouse,       0,       0,       0,       0,       0,       0,       0,       0,       0,       0,       0,       0,       0,       0,       0,       0,       0,       0,       0
 g20500,Itemizable gross (before 10% AGI disregard) casualty or theft loss,      29,      30,      31,      32,      34,      35,      36,      38,      38,      38,      39,      41,      42,      43,      45,      47,      50,      52,      55
-iitax,Federal income tax liability,    6550,    7474,    7521,    7477,    8279,    8719,    9042,    5959,    7170,    9701,    9946,   10290,   10664,   10992,   11274,   11567,   11852,   12141,   12463
+iitax,Federal income tax liability,    6550,    7474,    7521,    7477,    8279,    8719,    9042,    5959,    7103,    9701,    9946,   10290,   10664,   10992,   11274,   11567,   11852,   12141,   12463
 k1bx14p,Partner self-employment earnings/loss for taxpayer (included in e26270 total),    -213,    -239,    -187,    -162,    -144,    -136,    -127,    -116,    -129,    -133,    -142,    -148,    -152,    -151,    -146,    -136,    -121,    -102,     -86
 k1bx14s,Partner self-employment earnings/loss for spouse (included in e26270 total),      -7,      -9,       0,       2,       8,      10,      11,       9,      11,      11,      11,      12,      13,      15,      17,      19,      21,      25,      26
 nu06,Number of dependents under 6 years old,       0,       0,       0,       0,       0,       0,       0,       0,       0,       0,       0,       0,       0,       0,       0,       0,       0,       0,       0

diff --git a/taxcalc/tests/pufcsv_agg_expect.csv b/taxcalc/tests/pufcsv_agg_expect.csv
@@ -12,15 +12,15 @@ AMT Income ($b),10514.1,11420.4,11944.1,11859.8,12863.0,13213.5,13671.1,14230.8,
 AMT Liability ($b),51.8,23.4,24.5,25.9,26.8,27.0,27.6,28.7,30.1,80.3
 AMT Filers (#m),5.7,0.6,1.0,1.0,1.0,1.0,1.0,1.1,1.1,7.9
 Tax before Credits ($b),1707.8,1731.3,1819.3,1768.0,1956.9,2024.7,2104.9,2205.3,2314.0,2575.8
-Refundable Credits ($b),103.0,117.6,118.9,645.2,760.6,122.1,123.1,124.2,126.4,111.7
-Nonrefundable Credits ($b),66.9,126.9,128.3,126.0,51.2,132.1,134.9,137.8,140.4,75.4
+Refundable Credits ($b),103.0,117.6,118.9,645.2,798.1,122.1,123.1,124.2,126.4,111.7
+Nonrefundable Credits ($b),66.9,126.9,128.3,126.0,44.0,132.1,134.9,137.8,140.4,75.4
 Reform Surtaxes ($b),0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0
 Other Taxes ($b),40.0,45.0,48.3,45.5,53.5,54.5,52.6,52.2,52.8,53.7
-Ind Income Tax ($b),1577.9,1531.8,1620.4,1042.3,1198.6,1825.0,1899.5,1995.4,2099.9,2442.4
+Ind Income Tax ($b),1577.9,1531.8,1620.4,1042.3,1168.3,1825.0,1899.5,1995.4,2099.9,2442.4
 Payroll Taxes ($b),1083.8,1133.1,1186.2,1198.2,1250.8,1306.3,1362.3,1422.8,1486.2,1548.8
-Combined Liability ($b),2661.7,2664.9,2806.6,2240.5,2449.5,3131.3,3261.8,3418.2,3586.1,3991.2
-With Income Tax <= 0 (#m),92.8,98.5,99.2,132.6,126.2,102.3,103.3,104.1,105.1,101.1
-With Combined Tax <= 0 (#m),63.3,65.5,66.6,102.7,95.5,69.9,71.0,72.0,73.0,72.6
+Combined Liability ($b),2661.7,2664.9,2806.6,2240.5,2419.1,3131.3,3261.8,3418.2,3586.1,3991.2
+With Income Tax <= 0 (#m),92.8,98.5,99.2,132.6,127.1,102.3,103.3,104.1,105.1,101.1
+With Combined Tax <= 0 (#m),63.3,65.5,66.6,102.7,96.3,69.9,71.0,72.0,73.0,72.6
 UBI Benefits ($b),0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0
 "Total Benefits, Consumption Value ($b)",1052.3,1104.9,1174.1,1244.8,1494.0,1406.5,1489.3,1579.4,1672.9,1772.0
 Total Benefits Cost ($b),1052.3,1104.9,1174.1,1244.8,1494.0,1406.5,1489.3,1579.4,1672.9,1772.0