Merge pull request #2673 from jdebacker/eitc_fix

Fix incorrect value for max EITC in 2022
PSLmodels · Mar 8, 2023 · 6662867 · 6662867
2 parents 49c6c3f + f793601
commit 6662867
Show file tree

Hide file tree

Showing 6 changed files with 34 additions and 34 deletions.
diff --git a/.github/workflows/build_and_test.yml b/.github/workflows/build_and_test.yml
@@ -36,7 +36,7 @@ jobs:
         run: |
           pytest -m 'not requires_pufcsv and not pre_release and not local' --cov=./ --cov-report=xml
       - name: Upload coverage to Codecov
-        uses: codecov/codecov-action@v1
+        uses: codecov/codecov-action@v3
         with:
           token: ${{ secrets.CODECOV_TOKEN }} # not required for public repos
           file: ./coverage.xml

diff --git a/taxcalc/policy_current_law.json b/taxcalc/policy_current_law.json
@@ -17313,7 +17313,7 @@
             {
                 "year": 2022,
                 "EIC": "2kids",
-                "value": 6064.0
+                "value": 6164.0
             },
             {
                 "year": 2022,

diff --git a/taxcalc/reforms/rounding2022.json b/taxcalc/reforms/rounding2022.json
@@ -113,7 +113,7 @@
     "EITC_c": {"2019": [529, 3526, 5828, 6557],
                 "2020": [538, 3584, 5920, 6660],
                 "2021": [1502.0, 3618.0, 5980.0, 6728.0],
-                "2022": [560, 3733, 6064, 6935]},
+                "2022": [560, 3733, 6164, 6935]},
     "EITC_ps": { "2019": [8650, 19030, 19030, 19030],
                     "2020": [8790, 19330, 19330, 19330],
                 "2021": [11610, 19520, 19520, 19520],

diff --git a/taxcalc/tests/cpscsv_agg_expect.csv b/taxcalc/tests/cpscsv_agg_expect.csv
@@ -12,15 +12,15 @@ AMT Income ($b),8319.8,10262.1,10680.1,10982.3,12145.1,12934.9,13548.0,13998.9,1
 AMT Liability ($b),8.1,0.8,0.7,0.6,1.1,1.1,1.1,1.0,1.0,16.5
 AMT Filers (#m),2.6,0.2,0.2,0.1,0.2,0.2,0.2,0.2,0.2,4.0
 Tax before Credits ($b),1116.0,1380.6,1449.4,1491.9,1701.9,1844.3,1912.5,1976.5,2050.4,2248.8
-Refundable Credits ($b),70.8,102.4,102.7,655.2,821.5,97.0,103.1,105.5,107.4,93.4
+Refundable Credits ($b),70.8,102.4,102.7,655.2,821.5,97.5,103.6,106.0,107.9,94.0
 Nonrefundable Credits ($b),32.7,97.2,99.1,99.3,2.2,108.2,108.8,109.9,111.3,31.0
 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),5.5,10.7,11.3,11.4,11.7,12.6,14.0,15.2,16.3,17.3
-Ind Income Tax ($b),1018.1,1191.7,1258.9,748.8,890.0,1651.7,1714.7,1776.3,1848.0,2141.7
+Ind Income Tax ($b),1018.1,1191.7,1258.9,748.8,890.0,1651.2,1714.1,1775.8,1847.5,2141.1
 Payroll Taxes ($b),1040.8,1141.6,1194.9,1217.1,1325.3,1430.9,1502.4,1556.3,1609.9,1669.5
-Combined Liability ($b),2059.0,2333.2,2453.8,1965.9,2215.3,3082.6,3217.0,3332.6,3458.0,3811.1
+Combined Liability ($b),2059.0,2333.2,2453.8,1965.9,2215.3,3082.2,3216.5,3332.1,3457.4,3810.6
 With Income Tax <= 0 (#m),88.1,96.2,97.0,135.3,127.8,96.0,97.8,98.8,99.8,97.9
-With Combined Tax <= 0 (#m),62.8,65.4,66.4,98.3,97.8,67.8,69.2,70.3,71.3,70.9
+With Combined Tax <= 0 (#m),62.8,65.4,66.4,98.3,97.8,67.9,69.3,70.3,71.4,70.9
 UBI Benefits ($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 ($b)",2790.7,3225.5,3428.6,3617.9,4011.6,4069.6,4332.7,4602.1,4879.9,5163.2
 Total Benefits Cost ($b),2790.7,3225.5,3428.6,3617.9,4011.6,4069.6,4332.7,4602.1,4879.9,5163.2
diff --git a/taxcalc/tests/pufcsv_agg_expect.csv b/taxcalc/tests/pufcsv_agg_expect.csv
@@ -1,26 +1,26 @@
-,2017,2018,2019,2020,2021,2022,2023,2024,2025,2026
-Returns (#m),190.9,194.3,197.3,200.1,202.9,205.6,208.4,211.2,214.0,216.8
-AGI ($b),11078.7,11816.9,12247.1,12673.1,14196.4,15082.8,15676.3,16093.1,16584.5,17003.7
-Itemizers (#m),45.7,19.5,20.1,20.8,23.1,22.5,21.3,21.6,22.0,51.9
-Itemized Deduction ($b),1274.1,605.2,636.3,686.0,767.2,768.9,762.7,794.2,832.4,1986.9
-Standard Deduction Filers (#m),145.2,174.7,177.1,179.2,179.8,183.1,187.0,189.6,191.9,164.8
-Standard Deduction ($b),1239.3,2862.1,2951.5,3040.2,3076.8,3239.2,3509.0,3659.4,3784.5,1794.6
-Personal Exemption ($b),1365.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,1897.0
-Taxable Income ($b),8112.4,9179.0,9519.8,9846.2,11244.1,12043.6,12452.8,12728.9,13094.9,12659.1
-Regular Tax ($b),1656.8,1712.3,1778.1,1849.3,2132.1,2310.9,2370.8,2413.5,2480.6,2627.0
-AMT Income ($b),10512.6,11427.7,11835.2,12223.8,13691.7,14573.3,15167.1,15558.7,16020.7,16113.9
-AMT Liability ($b),51.3,23.2,24.1,24.8,28.1,28.4,29.5,30.7,32.1,82.8
-AMT Filers (#m),5.7,0.6,0.6,0.3,0.7,0.7,0.6,0.6,0.6,7.3
-Tax before Credits ($b),1708.1,1735.5,1802.2,1874.1,2160.2,2339.3,2400.3,2444.3,2512.7,2709.9
-Refundable Credits ($b),102.9,117.4,118.5,642.1,784.4,118.0,124.6,127.8,131.1,117.6
-Nonrefundable Credits ($b),67.0,127.3,129.2,128.3,49.6,141.5,142.0,142.5,143.6,75.0
-Reform Surtaxes ($b),0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0
-Other Taxes ($b),40.0,44.8,43.6,52.2,59.5,63.1,63.2,60.8,60.1,58.3
-Ind Income Tax ($b),1578.3,1535.6,1598.1,1155.9,1385.7,2142.9,2196.9,2234.8,2298.1,2575.5
-Payroll Taxes ($b),1083.8,1133.3,1185.4,1207.5,1311.3,1413.2,1486.3,1539.9,1592.9,1651.4
-Combined Liability ($b),2662.0,2668.9,2783.5,2363.4,2697.0,3556.0,3683.2,3774.7,3891.0,4226.9
-With Income Tax <= 0 (#m),92.8,98.6,99.7,131.7,124.8,100.1,101.9,103.2,104.5,101.4
-With Combined Tax <= 0 (#m),63.4,65.6,66.8,102.2,94.3,68.8,70.3,71.4,72.7,72.6
-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)",1052.3,1104.9,1174.1,1244.8,1494.0,1411.5,1514.7,1618.4,1720.1,1826.4
-Total Benefits Cost ($b),1052.3,1104.9,1174.1,1244.8,1494.0,1411.5,1514.7,1618.4,1720.1,1826.4
+,2017,2018,2019,2020,2021,2022,2023,2024,2025,2026
+Returns (#m),190.9,194.3,197.3,200.1,202.9,205.6,208.4,211.2,214,216.8
+AGI ($b),11078.7,11816.9,12247.1,12673.1,14196.4,15082.8,15676.3,16093.1,16584.5,17003.7
+Itemizers (#m),45.7,19.5,20.1,20.8,23.1,22.5,21.3,21.6,22,51.9
+Itemized Deduction ($b),1274.1,605.2,636.3,686,767.2,768.9,762.7,794.2,832.4,1986.9
+Standard Deduction Filers (#m),145.2,174.7,177.1,179.2,179.8,183.1,187,189.6,191.9,164.8
+Standard Deduction ($b),1239.3,2862.1,2951.5,3040.2,3076.8,3239.2,3509,3659.4,3784.5,1794.6
+Personal Exemption ($b),1365,0,0,0,0,0,0,0,0,1897
+Taxable Income ($b),8112.4,9179,9519.8,9846.2,11244.1,12043.6,12452.8,12728.9,13094.9,12659.1
+Regular Tax ($b),1656.8,1712.3,1778.1,1849.3,2132.1,2310.9,2370.8,2413.5,2480.6,2627
+AMT Income ($b),10512.6,11427.7,11835.2,12223.8,13691.7,14573.3,15167.1,15558.7,16020.7,16113.9
+AMT Liability ($b),51.3,23.2,24.1,24.8,28.1,28.4,29.5,30.7,32.1,82.8
+AMT Filers (#m),5.7,0.6,0.6,0.3,0.7,0.7,0.6,0.6,0.6,7.3
+Tax before Credits ($b),1708.1,1735.5,1802.2,1874.1,2160.2,2339.3,2400.3,2444.3,2512.7,2709.9
+Refundable Credits ($b),102.9,117.4,118.5,642.1,784.4,118.5,125.2,128.4,131.7,118.2
+Nonrefundable Credits ($b),67,127.3,129.2,128.3,49.6,141.5,142,142.5,143.6,75
+Reform Surtaxes ($b),0,0,0,0,0,0,0,0,0,0
+Other Taxes ($b),40,44.8,43.6,52.2,59.5,63.1,63.2,60.8,60.1,58.3
+Ind Income Tax ($b),1578.3,1535.6,1598.1,1155.9,1385.7,2142.4,2196.3,2234.2,2297.5,2574.9
+Payroll Taxes ($b),1083.8,1133.3,1185.4,1207.5,1311.3,1413.2,1486.3,1539.9,1592.9,1651.4
+Combined Liability ($b),2662,2668.9,2783.5,2363.4,2697,3555.5,3682.6,3774.1,3890.5,4226.2
+With Income Tax <= 0 (#m),92.8,98.6,99.7,131.7,124.8,100.1,101.9,103.3,104.5,101.5
+With Combined Tax <= 0 (#m),63.4,65.6,66.8,102.2,94.3,68.8,70.3,71.5,72.7,72.6
+UBI Benefits ($b),0,0,0,0,0,0,0,0,0,0
+"Total Benefits, Consumption Value ($b)",1052.3,1104.9,1174.1,1244.8,1494,1411.5,1514.7,1618.4,1720.1,1826.4
+Total Benefits Cost ($b),1052.3,1104.9,1174.1,1244.8,1494,1411.5,1514.7,1618.4,1720.1,1826.4
diff --git a/taxcalc/tests/test_pufcsv.py b/taxcalc/tests/test_pufcsv.py
@@ -53,7 +53,7 @@ def test_agg(tests_path, puf_fullsample):
     assert len(adt.columns.values) == len(edt.columns.values)
     diffs = False
     for icol in adt.columns.values:
-        if not np.allclose(adt[icol], edt[str(icol)]):
+        if not np.allclose(adt[icol].values, edt[str(icol)].values):
             diffs = True
     if diffs:
         new_filename = '{}{}'.format(aggres_path[:-10], 'actual.csv')