diff --git a/extend_tcja.py b/extend_tcja.py index cbe971950..af3e3391d 100644 --- a/extend_tcja.py +++ b/extend_tcja.py @@ -58,7 +58,7 @@ "STD": {"indexed": True, "category": 4}, # category 5 ... "ID_AllTaxes_c": {"indexed": False, "category": 5}, - "ID_Charity_crt_all": {"indexed": False, "category": 5}, + "ID_Charity_crt_cash": {"indexed": False, "category": 5}, "ID_Casualty_hc": {"indexed": False, "category": 5}, "ID_Miscellaneous_hc": {"indexed": False, "category": 5}, "ID_ps": {"indexed": True, "category": 5}, diff --git a/taxcalc/calcfunctions.py b/taxcalc/calcfunctions.py index 13f9f79b1..c4764c470 100644 --- a/taxcalc/calcfunctions.py +++ b/taxcalc/calcfunctions.py @@ -781,7 +781,7 @@ def ItemDedCap(e17500, e18400, e18500, e19200, e19800, e20100, e20400, g20500, e19800: float Itemizable charitable giving: cash/check contributions e20100: float - Itemizable charitalb giving: other than cash/check contributions + Itemizable charitable giving: other than cash/check contributions e20400: float Itemizable gross (before 10% AGI disregard) casualty or theft loss g20500: float @@ -887,7 +887,7 @@ def ItemDed(e17500_capped, e18400_capped, e18500_capped, e19200_capped, c17000, c18300, c19200, c19700, c20500, c20800, ID_ps, ID_Medical_frt, ID_Medical_frt_add4aged, ID_Medical_hc, ID_Casualty_frt, ID_Casualty_hc, ID_Miscellaneous_frt, - ID_Miscellaneous_hc, ID_Charity_crt_all, ID_Charity_crt_noncash, + ID_Miscellaneous_hc, ID_Charity_crt_cash, ID_Charity_crt_noncash, ID_prt, ID_crt, ID_c, ID_StateLocalTax_hc, ID_Charity_frt, ID_Charity_hc, ID_InterestPaid_hc, ID_RealEstate_hc, ID_Medical_c, ID_StateLocalTax_c, ID_RealEstate_c, @@ -957,8 +957,8 @@ def ItemDed(e17500_capped, e18400_capped, e18500_capped, e19200_capped, Floor (as decimal fraction of AGI) for deductible miscellaneous expenses ID_Miscellaneous_hc: float Miscellaneous expense deduction haircut - ID_Charity_crt_all: float - Ceiling (as decimal fraction of AGI) for all charitable contribution deductions + ID_Charity_crt_cash: float + Ceiling (as decimal fraction of AGI) for cash charitable contribution deductions ID_Charity_crt_noncash: float Ceiling (as decimal fraction of AGI) for noncash charitable contribution deductions ID_prt: float @@ -1047,8 +1047,9 @@ def ItemDed(e17500_capped, e18400_capped, e18500_capped, e19200_capped, c19200 = e19200_capped * (1. - ID_InterestPaid_hc) c19200 = min(c19200, ID_InterestPaid_c[MARS - 1]) # Charity - lim30 = min(ID_Charity_crt_noncash * posagi, e20100_capped) - c19700 = min(ID_Charity_crt_all * posagi, lim30 + e19800_capped) + charity_ded_cash = min(ID_Charity_crt_cash * posagi, e19800_capped) + charity_ded_noncash = min(ID_Charity_crt_noncash * posagi, e20100_capped) + c19700 = charity_ded_cash + charity_ded_noncash # charity floor is zero in present law charity_floor = max(ID_Charity_frt * posagi, ID_Charity_f[MARS - 1]) c19700 = max(0., c19700 - charity_floor) * (1. - ID_Charity_hc) @@ -1133,9 +1134,9 @@ def AdditionalMedicareTax(e00200, MARS, @iterate_jit(nopython=True) def StdDed(DSI, earned, STD, age_head, age_spouse, STD_Aged, STD_Dep, - MARS, MIDR, blind_head, blind_spouse, standard, c19700, - STD_allow_charity_ded_nonitemizers, - STD_charity_ded_nonitemizers_max): + MARS, MIDR, blind_head, blind_spouse, standard, + STD_allow_charity_ded_nonitemizers, e19800, ID_Charity_crt_cash, + c00100, STD_charity_ded_nonitemizers_max): """ Calculates standard deduction, including standard deduction for dependents, aged and bind. @@ -1166,12 +1167,16 @@ def StdDed(DSI, earned, STD, age_head, age_spouse, STD_Aged, STD_Dep, 1 if spouse is blind, 0 otherwise standard: float Standard deduction (zero for itemizers) - c19700: float - Schedule A: charity contributions deducted STD_allow_charity_ded_nonitemizers: bool Allow standard deduction filers to take the charitable contributions deduction + e19800: float + Schedule A: cash charitable contributions + ID_Charity_crt_cash: float + Fraction of AGI cap on cash charitable deductions + c00100: float + Federal AGI STD_charity_ded_nonitemizers_max: float - Ceiling amount (in dollars) for charitable deductions for non-itemizers + Ceiling amount (in dollars) for charitable deductions for nonitemizers Returns ------- @@ -1199,8 +1204,10 @@ def StdDed(DSI, earned, STD, age_head, age_spouse, STD_Aged, STD_Dep, standard = basic_stded + extra_stded if MARS == 3 and MIDR == 1: standard = 0. + # calculate CARES cash charity deduction for nonitemizers if STD_allow_charity_ded_nonitemizers: - standard += min(c19700, STD_charity_ded_nonitemizers_max) + capped_ded = min(e19800, ID_Charity_crt_cash * c00100) + standard += min(capped_ded, STD_charity_ded_nonitemizers_max[MARS - 1]) return standard diff --git a/taxcalc/policy_current_law.json b/taxcalc/policy_current_law.json index da519abec..202a7d582 100644 --- a/taxcalc/policy_current_law.json +++ b/taxcalc/policy_current_law.json @@ -2505,7 +2505,7 @@ }, "STD_allow_charity_ded_nonitemizers": { "title": "Allow standard deduction filers to take the charitable contributions deduction", - "description": "Extends the charitable contributions deduction to taxpayers who take the standard deduction. The same ceilings, floor, and haircuts applied to itemized deduction for charitable contributions also apply here as well as a max on the dollar amount for total charitable deductions for those taking the standard deduction.", + "description": "Extends the charitable contributions deduction to taxpayers who take the standard deduction and make cash donations. The same percent-of-AGI cap applied to itemized deduction for charitable contributions also apply here, as well as a max on the dollar amount for cash charitable deductions for those taking the standard deduction.", "notes": "", "section_1": "", "section_2": "", @@ -2517,13 +2517,13 @@ "year": 2013, "value": false }, - { - "year": 2021, - "value": false - }, { "year": 2020, "value": true + }, + { + "year": 2022, + "value": false } ], "validators": { @@ -2538,8 +2538,8 @@ } }, "STD_charity_ded_nonitemizers_max": { - "title": "Ceiling amount (in dollars) for charitable deductions for non-itemizers", - "description": "Puts a ceiling on the dollar of amount of charitable contributions deductions for taxpayers who take the standard deduction.", + "title": "Ceiling amount (in dollars) for cash charitable deductions for nonitemizers", + "description": "Puts a ceiling on the dollar of amount of cash charitable contributions deductions for taxpayers who take the standard deduction.", "notes": "", "section_1": "", "section_2": "", @@ -2549,15 +2549,78 @@ "value": [ { "year": 2013, + "MARS": "single", "value": 0.0 }, { - "year": 2021, + "year": 2013, + "MARS": "mjoint", + "value": 0.0 + }, + { + "year": 2013, + "MARS": "mseparate", + "value": 0.0 + }, + { + "year": 2013, + "MARS": "headhh", + "value": 0.0 + }, + { + "year": 2013, + "MARS": "widow", "value": 0.0 }, { "year": 2020, + "MARS": "single", + "value": 300.0 + }, + { + "year": 2020, + "MARS": "mjoint", + "value": 600.0 + }, + { + "year": 2020, + "MARS": "mseparate", + "value": 300.0 + }, + { + "year": 2020, + "MARS": "headhh", + "value": 300.0 + }, + { + "year": 2020, + "MARS": "widow", "value": 300.0 + }, + { + "year": 2022, + "MARS": "single", + "value": 0.0 + }, + { + "year": 2022, + "MARS": "mjoint", + "value": 0.0 + }, + { + "year": 2022, + "MARS": "mseparate", + "value": 0.0 + }, + { + "year": 2022, + "MARS": "headhh", + "value": 0.0 + }, + { + "year": 2022, + "MARS": "widow", + "value": 0.0 } ], "validators": { @@ -5168,9 +5231,9 @@ "cps": true } }, - "ID_Charity_crt_all": { - "title": "Ceiling (as a decimal fraction of AGI) for all charitable contribution deductions", - "description": "The total deduction for charity is capped at this fraction of AGI.", + "ID_Charity_crt_cash": { + "title": "Ceiling (as a decimal fraction of AGI) for cash charitable contribution deductions", + "description": "The cash deduction for charity is capped at this fraction of AGI.", "notes": "When using PUF data, raising this parameter value may produce unexpected results because in PUF data the variables e19800 and e20100 are already capped.", "section_1": "Itemized Deductions", "section_2": "Charity", @@ -5182,36 +5245,16 @@ "year": 2013, "value": 0.5 }, - { - "year": 2014, - "value": 0.5 - }, - { - "year": 2015, - "value": 0.5 - }, - { - "year": 2016, - "value": 0.5 - }, - { - "year": 2017, - "value": 0.5 - }, { "year": 2018, "value": 0.6 }, - { - "year": 2019, - "value": 0.6 - }, { "year": 2020, "value": 1.0 }, { - "year": 2021, + "year": 2022, "value": 0.6 }, { diff --git a/taxcalc/reforms/2017_law.json b/taxcalc/reforms/2017_law.json index 05b01b909..db89d791a 100644 --- a/taxcalc/reforms/2017_law.json +++ b/taxcalc/reforms/2017_law.json @@ -75,7 +75,7 @@ "ALD_DomesticProduction_hc": {"2018": 0}, "ID_prt": {"2018": 0.03}, "ID_crt": {"2018": 0.80}, - "ID_Charity_crt_all": {"2018": 0.5}, + "ID_Charity_crt_cash": {"2018": 0.5}, "ID_Casualty_hc": {"2018": 0}, "ID_AllTaxes_c": {"2018": [9e99, 9e99, 9e99, 9e99, 9e99]}, "ID_Miscellaneous_hc": {"2018": 0}, diff --git a/taxcalc/reforms/CARES.json b/taxcalc/reforms/CARES.json index 80dd38006..f0ed3291d 100644 --- a/taxcalc/reforms/CARES.json +++ b/taxcalc/reforms/CARES.json @@ -8,14 +8,17 @@ // - Limit charitable deductions for non-itemizers to $300 (3) // - Provide recovery rebate credits of $1200 per adult and $500 per child (4) // Reform_Parameter_Map: -// - 1: ID_Charity_crt_all +// - 1: ID_Charity_crt_cash // - 2: STD_allow_charity_ded_nonitemizers // - 3: STD_charity_ded_nonitemizers_max // - 4: RRC_* { - "ID_Charity_crt_all": {"2020": 1.0, "2021": 0.6}, - "STD_allow_charity_ded_nonitemizers": {"2020": true, "2021": false}, - "STD_charity_ded_nonitemizers_max": {"2020": 300.0, "2021": 0.0}, + "ID_Charity_crt_cash": {"2020": 1.0, "2022": 0.6}, + "STD_allow_charity_ded_nonitemizers": {"2020": true, "2022": false}, + "STD_charity_ded_nonitemizers_max": { + "2020": [300, 600, 300, 300, 300], + "2022": [ 0, 0, 0, 0, 0] + }, "RRC_ps": {"2020": [75000, 150000, 75000, 112500,150000], "2021": [75000, 150000, 75000, 112500,150000]}, "RRC_prt": {"2020": 0.05, "2021": 0}, diff --git a/taxcalc/reforms/TCJA.json b/taxcalc/reforms/TCJA.json index c60740231..ba7077ad9 100644 --- a/taxcalc/reforms/TCJA.json +++ b/taxcalc/reforms/TCJA.json @@ -133,8 +133,8 @@ "2026": 0.03}, "ID_crt": {"2018": 1.0, "2026": 0.8}, - "ID_Charity_crt_all": {"2018": 0.6, - "2026": 0.5}, + "ID_Charity_crt_cash": {"2018": 0.6, + "2026": 0.5}, "ID_Casualty_hc": {"2018": 1, "2026": 0}, "ID_AllTaxes_c": {"2018": [10000, 10000, 5000, 10000, 10000], diff --git a/taxcalc/reforms/archive/TCJA_Reconciliation.json b/taxcalc/reforms/archive/TCJA_Reconciliation.json index 77af98b6e..d06631e41 100644 --- a/taxcalc/reforms/archive/TCJA_Reconciliation.json +++ b/taxcalc/reforms/archive/TCJA_Reconciliation.json @@ -166,7 +166,7 @@ "_ID_crt": {"2018": [1], "2026": [0.8]}, - "_ID_Charity_crt_all": + "_ID_Charity_crt_cash": {"2018": [0.6], "2026": [0.5]}, "_ID_Casualty_hc": diff --git a/taxcalc/reforms/archive/TCJA_Senate_111417.json b/taxcalc/reforms/archive/TCJA_Senate_111417.json index b31ec95b5..6e8d22fd3 100644 --- a/taxcalc/reforms/archive/TCJA_Senate_111417.json +++ b/taxcalc/reforms/archive/TCJA_Senate_111417.json @@ -153,7 +153,7 @@ "_ID_crt": {"2018": [1], "2026": [0.8]}, - "_ID_Charity_crt_all": + "_ID_Charity_crt_cash": {"2018": [0.6], "2026": [0.5]}, "_ID_StateLocalTax_hc": diff --git a/taxcalc/reforms/archive/TCJA_Senate_120117.json b/taxcalc/reforms/archive/TCJA_Senate_120117.json index 2d6081811..01f02a357 100644 --- a/taxcalc/reforms/archive/TCJA_Senate_120117.json +++ b/taxcalc/reforms/archive/TCJA_Senate_120117.json @@ -150,7 +150,7 @@ "_ID_crt": {"2018": [1], "2026": [0.8]}, - "_ID_Charity_crt_all": + "_ID_Charity_crt_cash": {"2018": [0.6], "2026": [0.5]}, "_ID_Casualty_hc": diff --git a/taxcalc/reforms/ext.json b/taxcalc/reforms/ext.json index b208e1dc1..a8a634549 100644 --- a/taxcalc/reforms/ext.json +++ b/taxcalc/reforms/ext.json @@ -40,7 +40,7 @@ "AMT_em_pe": {"2026": 939533.04}, "STD": {"2026": [15339.57, 30679.14, 15339.57, 22979.74, 30679.14]}, "ID_AllTaxes_c": {"2026": [10000.0, 10000.0, 5000.0, 10000.0, 10000.0]}, - "ID_Charity_crt_all": {"2026": 0.60}, + "ID_Charity_crt_cash": {"2026": 0.60}, "ID_Casualty_hc": {"2026": 1.00}, "ID_Miscellaneous_hc": {"2026": 1.00}, "ID_ps": {"2026": [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]}, diff --git a/taxcalc/tests/cmpi_cps_expect.txt b/taxcalc/tests/cmpi_cps_expect.txt index 5ef76c55f..faa63c79f 100644 --- a/taxcalc/tests/cmpi_cps_expect.txt +++ b/taxcalc/tests/cmpi_cps_expect.txt @@ -67,8 +67,8 @@ ALL 6.179 22.043 -72.0 TABLE for ITAX AGI category T-C SOI %diff [-9e+99, 1) -0.020 0.242 -108.0 -[1, 5000) -1.630 0.041 -4084.7 -[5000, 10000) -7.181 0.368 -2051.4 +[1, 5000) -1.630 0.041 -4085.6 +[5000, 10000) -7.182 0.368 -2051.5 [10000, 15000) -10.397 1.381 -852.7 [15000, 20000) -8.674 3.524 -346.2 [20000, 25000) -6.331 6.191 -202.3 @@ -85,7 +85,7 @@ AGI category T-C SOI %diff [2000000, 5000000) 7.754 101.489 -92.4 [5000000, 10000000) 7.473 56.334 -86.7 [10000000, 9e+99) 49.446 139.611 -64.6 -ALL 918.983 1457.891 -37.0 +ALL 918.982 1457.891 -37.0 TABLE for SETAX AGI category T-C SOI %diff [-9e+99, 1) 0.014 0.656 -97.9 diff --git a/taxcalc/tests/cmpi_puf_expect.txt b/taxcalc/tests/cmpi_puf_expect.txt index cf7d536a7..56131e971 100644 --- a/taxcalc/tests/cmpi_puf_expect.txt +++ b/taxcalc/tests/cmpi_puf_expect.txt @@ -69,23 +69,23 @@ AGI category T-C SOI %diff [-9e+99, 1) 3.729 0.242 +1437.7 [1, 5000) -2.402 0.041 -5973.3 [5000, 10000) -7.413 0.368 -2114.3 -[10000, 15000) -22.410 1.381 -1722.4 +[10000, 15000) -22.411 1.381 -1722.4 [15000, 20000) -19.575 3.524 -655.5 [20000, 25000) -10.028 6.191 -262.0 [25000, 30000) -3.804 8.753 -143.5 [30000, 40000) 11.438 25.168 -54.6 [40000, 50000) 26.142 32.530 -19.6 [50000, 75000) 97.223 99.792 -2.6 -[75000, 100000) 105.121 105.901 -0.7 +[75000, 100000) 105.118 105.901 -0.7 [100000, 200000) 329.752 316.350 +4.2 [200000, 500000) 331.839 299.832 +10.7 -[500000, 1000000) 172.078 154.389 +11.5 -[1000000, 1500000) 75.634 66.324 +14.0 -[1500000, 2000000) 44.088 39.672 +11.1 -[2000000, 5000000) 114.166 101.489 +12.5 -[5000000, 10000000) 64.104 56.334 +13.8 -[10000000, 9e+99) 96.819 139.611 -30.7 -ALL 1406.499 1457.891 -3.5 +[500000, 1000000) 172.070 154.389 +11.5 +[1000000, 1500000) 75.630 66.324 +14.0 +[1500000, 2000000) 44.087 39.672 +11.1 +[2000000, 5000000) 114.164 101.489 +12.5 +[5000000, 10000000) 64.082 56.334 +13.8 +[10000000, 9e+99) 96.814 139.611 -30.7 +ALL 1406.456 1457.891 -3.5 TABLE for SETAX AGI category T-C SOI %diff [-9e+99, 1) 0.761 0.656 +16.1 diff --git a/taxcalc/tests/cpscsv_agg_expect.csv b/taxcalc/tests/cpscsv_agg_expect.csv index 7daa7e41b..60e4451a7 100644 --- a/taxcalc/tests/cpscsv_agg_expect.csv +++ b/taxcalc/tests/cpscsv_agg_expect.csv @@ -1,25 +1,25 @@ ,2017,2018,2019,2020,2021,2022,2023,2024,2025,2026 Returns (#m),187.1,199.2,201.9,204.5,207.1,209.7,212.3,214.9,217.5,220.1 AGI ($b),9087.6,10714.8,11167.0,11573.2,13174.9,13543.8,14390.3,15077.5,15785.3,16457.7 -Itemizers (#m),62.8,23.9,25.1,27.7,32.0,31.2,29.8,29.4,30.4,81.0 -Itemized Deduction ($b),1218.6,613.4,656.3,752.2,880.8,883.1,888.8,914.9,964.2,2180.1 -Standard Deduction Filers (#m),124.3,175.3,176.8,176.8,175.0,178.4,182.4,185.5,187.1,139.1 -Standard Deduction ($b),1092.1,2949.5,3024.7,3075.5,3066.7,3229.8,3547.9,3805.1,3936.4,1613.7 +Itemizers (#m),62.8,24.0,25.1,27.5,31.2,31.2,29.8,29.4,30.4,81.1 +Itemized Deduction ($b),1218.6,613.4,656.3,745.5,863.7,883.2,888.9,915.0,964.2,2180.7 +Standard Deduction Filers (#m),124.3,175.3,176.8,176.9,175.7,178.4,182.4,185.4,187.1,139.1 +Standard Deduction ($b),1092.1,2949.5,3024.6,3080.6,3090.6,3229.8,3547.8,3805.0,3936.4,1613.3 Personal Exemption ($b),1383.6,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,2081.6 -Taxable Income ($b),6230.6,7957.9,8321.4,8617.4,10058.6,10330.4,10946.5,11424.4,11988.1,11782.5 -Regular Tax ($b),1108.0,1379.8,1448.8,1505.3,1764.0,1837.0,1937.1,2016.1,2122.9,2339.6 -AMT Income ($b),8319.8,10262.0,10680.4,11012.7,12516.1,12879.8,13716.5,14379.0,15047.5,15074.7 +Taxable Income ($b),6230.6,7957.8,8321.4,8613.7,10048.2,10330.4,10946.5,11424.4,11988.0,11782.5 +Regular Tax ($b),1108.0,1379.8,1448.8,1504.8,1762.5,1837.0,1937.1,2016.1,2122.9,2339.6 +AMT Income ($b),8319.8,10261.9,10680.3,11017.5,12528.9,12879.7,13716.5,14379.0,15047.4,15074.1 AMT Liability ($b),8.1,0.8,0.7,0.6,1.9,1.1,1.1,1.0,1.0,17.2 AMT Filers (#m),2.6,0.2,0.2,0.1,0.3,0.2,0.2,0.2,0.2,4.1 -Tax before Credits ($b),1116.0,1380.6,1449.5,1505.9,1765.9,1838.1,1938.2,2017.1,2123.8,2356.8 +Tax before Credits ($b),1116.0,1380.6,1449.5,1505.4,1764.4,1838.1,1938.2,2017.1,2123.8,2356.8 Refundable Credits ($b),70.8,102.5,102.7,654.9,827.1,98.5,106.4,111.6,112.1,97.7 -Nonrefundable Credits ($b),32.7,97.2,99.1,99.4,0.0,107.7,108.3,109.3,111.2,29.9 +Nonrefundable Credits ($b),32.7,97.2,99.1,99.3,0.0,107.7,108.3,109.3,111.2,29.9 Reform Surtaxes ($b),0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0 Other Taxes ($b),5.5,10.7,11.3,12.6,13.9,14.4,16.5,17.6,18.8,19.9 -Ind Income Tax ($b),1018.1,1191.5,1259.0,764.2,952.6,1646.2,1740.0,1813.7,1919.2,2249.0 +Ind Income Tax ($b),1018.1,1191.5,1259.0,763.7,951.1,1646.2,1740.0,1813.7,1919.2,2249.0 Payroll Taxes ($b),1040.8,1141.6,1194.9,1217.9,1318.7,1421.6,1506.7,1582.0,1656.7,1730.7 -Combined Liability ($b),2059.0,2333.1,2453.9,1982.2,2271.3,3067.8,3246.7,3395.7,3575.9,3979.7 -With Income Tax <= 0 (#m),88.1,96.2,97.0,135.2,127.7,96.1,97.9,99.2,99.6,97.4 +Combined Liability ($b),2059.0,2333.1,2453.9,1981.7,2269.8,3067.8,3246.7,3395.7,3575.9,3979.7 +With Income Tax <= 0 (#m),88.1,96.2,97.0,135.2,127.8,96.1,97.9,99.2,99.6,97.4 With Combined Tax <= 0 (#m),62.8,65.4,66.4,98.2,97.7,67.9,69.3,70.5,71.3,70.7 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)",2790.7,3225.5,3429.9,3617.0,3993.0,4069.6,4390.5,4696.3,4983.2,5266.5 diff --git a/taxcalc/tests/puf_var_correl_coeffs_2016.csv b/taxcalc/tests/puf_var_correl_coeffs_2016.csv index 0026985f2..c9d374373 100644 --- a/taxcalc/tests/puf_var_correl_coeffs_2016.csv +++ b/taxcalc/tests/puf_var_correl_coeffs_2016.csv @@ -1,10 +1,10 @@ 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1.00, -0.01, -0.00, 0.00, 0.03, 0.00, -0.00, -0.00, -0.00, -0.00, -0.00, 0.09, 0.00, 0.00, 0.00, 0.00, 0.00, 0.04, 0.11, 0.02, 0.01, 0.01 diff --git a/taxcalc/tests/puf_var_wght_means_by_year.csv b/taxcalc/tests/puf_var_wght_means_by_year.csv index 1bed058f6..30e5bef87 100644 --- a/taxcalc/tests/puf_var_wght_means_by_year.csv +++ b/taxcalc/tests/puf_var_wght_means_by_year.csv @@ -1,15 +1,15 @@ ,description,2013,2014,2015,2016,2017,2018,2019,2020,2021,2022,2023,2024,2025,2026,2027,2028,2029,2030,2031,2032,2033,2034 c00100,Federal AGI, 50840, 54457, 54942, 55071, 58024, 60318, 61591, 63130, 73017, 72224, 75917, 77963, 80251, 82363, 84515, 86850, 89344, 91950, 94677, 98306, 99812, 102616 c02500,OASDI benefits in AGI, 1295, 1394, 1416, 1479, 1501, 1587, 1690, 1832, 2005, 2129, 2428, 2659, 2844, 3028, 3214, 3413, 3619, 3833, 4055, 4308, 4459, 4698 -c04470,Post-phase-out itemized deduction, 5907, 6036, 6149, 6382, 6562, 6802, 7010, 7496, 7894, 8017, 8323, 8671, 8949, 9287, 9613, 9938, 10265, 10610, 10969, 11448, 11640, 12002 +c04470,Post-phase-out itemized deduction, 5908, 6037, 6150, 6383, 6563, 6803, 7011, 7493, 7881, 8018, 8324, 8672, 8950, 9288, 9614, 9940, 10266, 10611, 10970, 11450, 11641, 12004 c04600,Post-phase-out personal exemption, 7105, 7131, 7163, 7217, 7149, 7247, 7380, 7471, 7481, 7806, 8373, 8834, 9054, 9248, 9434, 9612, 9797, 9988, 10186, 10398, 10579, 10791 -c04800,Federal regular taxable income, 35754, 39297, 39664, 39592, 42568, 44524, 45416, 46477, 55962, 54604, 57322, 58386, 60073, 61576, 63148, 64913, 66833, 68829, 70918, 73688, 74837, 76972 -c05200,Regular tax on taxable income, 7672, 8732, 8725, 8585, 9500, 10001, 10138, 10475, 13362, 12576, 13165, 13230, 13562, 13848, 14165, 14544, 14966, 15399, 15841, 16405, 16817, 17279 +c04800,Federal regular taxable income, 35753, 39297, 39663, 39591, 42568, 44523, 45416, 46476, 55959, 54603, 57322, 58386, 60072, 61575, 63147, 64912, 66832, 68828, 70916, 73686, 74836, 76970 +c05200,Regular tax on taxable income, 7671, 8731, 8725, 8584, 9499, 10001, 10138, 10475, 13361, 12576, 13165, 13230, 13561, 13847, 14165, 14544, 14965, 15398, 15840, 16404, 16817, 17279 c07180,Child care credit, 17, 17, 17, 17, 17, 17, 17, 17, 0, 17, 17, 17, 17, 17, 17, 17, 17, 17, 17, 17, 16, 16 c07220,Child tax credit (adjusted), 158, 155, 147, 143, 139, 134, 129, 124, 359, 116, 107, 101, 97, 94, 91, 88, 85, 82, 79, 77, 74, 72 -c09600,Federal AMT liability, 212, 227, 240, 251, 268, 280, 288, 317, 351, 339, 347, 357, 372, 387, 400, 415, 430, 446, 458, 487, 497, 513 +c09600,Federal AMT liability, 212, 227, 240, 251, 268, 280, 288, 317, 351, 339, 347, 357, 371, 387, 400, 415, 430, 446, 458, 487, 496, 513 c11070,Extra child tax credit (refunded), 150, 144, 138, 133, 126, 122, 119, 120, 0, 108, 109, 109, 107, 105, 103, 101, 100, 98, 96, 95, 94, 92 -c21040,Itemized deduction that is phased out, 203, 242, 231, 219, 255, 271, 271, 286, 380, 349, 364, 360, 367, 372, 379, 388, 397, 406, 414, 421, 451, 461 +c21040,Itemized deduction that is phased out, 203, 242, 231, 219, 255, 271, 271, 286, 379, 349, 364, 360, 367, 372, 379, 388, 397, 406, 414, 421, 451, 461 cmbtp,Estimate of income on (AMT) Form 6251 but not in AGI, 370, 386, 403, 416, 434, 452, 463, 493, 526, 526, 547, 570, 592, 616, 636, 658, 680, 703, 708, 753, 779, 803 data_source,1 if unit is created primarily from IRS-SOI PUF data; 0 if created primarily from CPS data (not used in tax-calculation logic), 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1 e00200,"Wages, salaries, and tips for filing unit net of pension contributions", 35512, 37221, 37448, 37946, 39051, 40312, 41580, 41587, 44621, 47746, 49845, 51560, 53249, 54854, 56386, 57942, 59566, 61249, 62996, 65316, 66184, 67901 @@ -67,7 +67,7 @@ e87530,Adjusted qualified lifetime learning expenses for all students, 93, eitc,Federal EITC, 376, 369, 364, 352, 342, 340, 341, 347, 324, 335, 363, 385, 391, 395, 399, 403, 407, 411, 417, 425, 429, 436 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, 0, 0, 0 g20500,Itemizable gross (before 10% AGI disregard) casualty or theft loss, 29, 30, 31, 32, 33, 35, 36, 38, 40, 41, 42, 44, 47, 48, 50, 52, 55, 57, 60, 63, 62, 66 -iitax,Federal income tax liability, 6550, 7474, 7521, 7477, 8281, 8755, 8952, 6544, 9149, 11187, 11706, 11832, 12200, 12529, 12871, 13262, 13686, 14117, 14554, 15116, 15515, 15968 +iitax,Federal income tax liability, 6550, 7474, 7521, 7477, 8281, 8755, 8951, 6544, 9148, 11187, 11705, 11832, 12199, 12529, 12871, 13262, 13686, 14117, 14554, 15116, 15514, 15967 k1bx14p,Partner self-employment earnings/loss for taxpayer (included in e26270 total), -213, -239, -187, -162, -144, -139, -133, -129, -156, -168, -183, -181, -178, -175, -168, -158, -146, -124, -103, -67, -149, -123 k1bx14s,Partner self-employment earnings/loss for spouse (included in e26270 total), -7, -9, 0, 2, 8, 10, 11, 11, 13, 14, 14, 14, 15, 16, 18, 21, 25, 27, 31, 34, 28, 33 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, 0, 0, 0 diff --git a/taxcalc/tests/pufcsv_agg_expect.csv b/taxcalc/tests/pufcsv_agg_expect.csv index 258f0f943..774ebb597 100644 --- a/taxcalc/tests/pufcsv_agg_expect.csv +++ b/taxcalc/tests/pufcsv_agg_expect.csv @@ -1,25 +1,25 @@ ,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 ($b),11078.7,11816.6,12247.2,12722.3,14930.0,14973.9,15955.0,16597.5,17310.2,17852.5 -Itemizers (#m),45.7,19.5,20.1,21.1,23.3,22.9,21.7,21.2,21.3,51.9 -Itemized Deduction ($b),1274.1,605.2,636.3,696.4,776.7,784.8,788.9,808.2,834.4,2047.7 -Standard Deduction Filers (#m),145.2,174.7,177.1,178.9,179.5,182.7,186.7,189.9,192.6,164.8 -Standard Deduction ($b),1239.3,2862.1,2951.5,3034.7,3071.8,3231.2,3546.7,3807.7,3963.4,1856.2 +Itemizers (#m),45.7,19.5,20.1,21.0,22.7,22.9,21.7,21.2,21.3,51.9 +Itemized Deduction ($b),1274.3,605.3,636.4,692.6,764.2,784.9,789.0,808.3,834.6,2047.9 +Standard Deduction Filers (#m),145.2,174.7,177.1,178.5,179.5,182.7,186.7,189.9,192.6,164.8 +Standard Deduction ($b),1239.3,2862.1,2951.5,3025.6,3078.3,3231.2,3546.7,3807.7,3963.4,1856.2 Personal Exemption ($b),1365.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,1959.2 -Taxable Income ($b),8112.4,9178.7,9519.8,9908.1,12011.8,11926.8,12691.6,13124.1,13696.7,13378.0 -Regular Tax ($b),1656.8,1712.3,1778.1,1862.2,2283.3,2282.6,2421.6,2488.0,2599.1,2792.6 -AMT Income ($b),10512.6,11427.4,11835.3,12265.7,14419.0,14452.6,15424.8,16049.5,16741.7,16934.3 +Taxable Income ($b),8112.2,9178.5,9519.7,9905.7,12002.2,11926.7,12691.5,13123.9,13696.5,13377.8 +Regular Tax ($b),1656.8,1712.2,1778.1,1861.7,2281.4,2282.6,2421.6,2488.0,2599.1,2792.6 +AMT Income ($b),10512.4,11427.2,11835.2,12266.2,14423.4,14452.5,15424.7,16049.3,16741.5,16934.0 AMT Liability ($b),51.3,23.2,24.1,25.1,29.0,28.6,30.0,31.5,33.0,85.1 AMT Filers (#m),5.7,0.6,0.6,0.3,0.7,0.6,0.6,0.6,0.6,7.4 -Tax before Credits ($b),1708.1,1735.5,1802.2,1887.3,2312.3,2311.2,2451.7,2519.5,2632.1,2877.7 +Tax before Credits ($b),1708.1,1735.4,1802.2,1886.8,2310.4,2311.2,2451.6,2519.4,2632.1,2877.6 Refundable Credits ($b),102.9,117.5,118.5,641.8,802.6,119.2,127.1,133.0,135.2,121.9 Nonrefundable Credits ($b),67.0,127.3,129.2,128.7,47.6,140.8,143.3,144.0,145.9,78.0 Reform Surtaxes ($b),0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0 Other Taxes ($b),40.0,44.8,43.6,52.9,84.9,61.5,66.5,65.2,66.0,64.2 -Ind Income Tax ($b),1578.3,1535.4,1598.1,1169.7,1546.9,2112.7,2247.8,2307.7,2417.0,2742.0 +Ind Income Tax ($b),1578.2,1535.4,1598.1,1169.2,1545.0,2112.7,2247.8,2307.6,2417.0,2742.0 Payroll Taxes ($b),1083.8,1133.3,1185.4,1209.0,1306.0,1403.4,1489.3,1563.9,1637.9,1711.0 -Combined Liability ($b),2662.0,2668.8,2783.5,2378.7,2852.8,3516.2,3737.1,3871.6,4054.9,4453.0 -With Income Tax <= 0 (#m),92.8,98.6,99.7,131.4,124.9,100.3,101.9,103.4,104.4,101.0 +Combined Liability ($b),2662.0,2668.7,2783.5,2378.2,2851.0,3516.1,3737.1,3871.6,4054.9,4452.9 +With Income Tax <= 0 (#m),92.8,98.6,99.7,131.5,125.0,100.3,101.9,103.4,104.4,101.0 With Combined Tax <= 0 (#m),63.4,65.6,66.8,102.0,94.5,68.9,70.2,71.6,72.6,72.4 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)",1052.3,1104.9,1175.3,1243.9,1476.4,1411.5,1569.5,1707.8,1818.1,1924.4 diff --git a/taxcalc/tests/pufcsv_mtr_expect.txt b/taxcalc/tests/pufcsv_mtr_expect.txt index f615d0ebd..e1af466eb 100644 --- a/taxcalc/tests/pufcsv_mtr_expect.txt +++ b/taxcalc/tests/pufcsv_mtr_expect.txt @@ -6,58 +6,58 @@ ITAX mtr histogram bin edges: [-1.0, -0.3, -0.2, -0.1, 0.0, 0.1, 0.2, 0.3, 0.4, 0.5, 1.0] PTAX and ITAX mtr histogram bin counts for e00200p: 252868 : 0 31688 0 0 0 0 0 212978 8202 0 -252868 : 7375 73 1968 13075 45788 75970 50475 32283 25081 780 +252868 : 7375 73 1968 13075 45796 75959 50473 32286 25083 780 PTAX and ITAX mtr histogram bin counts for e00200s: 119177 : 0 20320 0 0 0 0 0 89689 9168 0 -119177 : 1449 22 766 2748 11478 31188 26118 24102 20739 567 +119177 : 1449 22 766 2748 11482 31181 26117 24104 20741 567 PTAX and ITAX mtr histogram bin counts for e00900p: 252868 : 213350 6583 0 0 0 0 0 32935 0 0 -252868 : 7375 73 1967 12885 47672 74880 51674 32975 22724 643 +252868 : 7375 73 1967 12885 47678 74871 51672 32978 22726 643 PTAX and ITAX mtr histogram bin counts for e00300: 252868 : 252868 0 0 0 0 0 0 0 0 0 -252868 : 0 0 0 0 67629 76854 46561 31869 29137 818 +252868 : 0 0 0 0 67635 76846 46558 31872 29139 818 PTAX and ITAX mtr histogram bin counts for e00400: 252868 : 252868 0 0 0 0 0 0 0 0 0 252868 : 0 0 0 0 249271 3332 262 3 0 0 PTAX and ITAX mtr histogram bin counts for e00600: 252868 : 252868 0 0 0 0 0 0 0 0 0 -252868 : 0 0 0 0 67629 76854 46561 31869 29137 818 +252868 : 0 0 0 0 67635 76846 46558 31872 29139 818 PTAX and ITAX mtr histogram bin counts for e00650: 252868 : 252868 0 0 0 0 0 0 0 0 0 -252868 : 0 0 5 62 145112 46819 59773 658 412 27 +252868 : 0 0 6 62 145106 46816 59780 659 412 27 PTAX and ITAX mtr histogram bin counts for e01400: 252868 : 252868 0 0 0 0 0 0 0 0 0 -252868 : 0 0 0 0 67630 76881 50252 32349 24978 778 +252868 : 0 0 0 0 67638 76870 50250 32352 24980 778 PTAX and ITAX mtr histogram bin counts for e01700: 252868 : 252868 0 0 0 0 0 0 0 0 0 -252868 : 0 0 0 0 67630 76881 50252 32349 24978 778 +252868 : 0 0 0 0 67638 76870 50250 32352 24980 778 PTAX and ITAX mtr histogram bin counts for e02000: 252868 : 252868 0 0 0 0 0 0 0 0 0 -252868 : 0 0 0 0 67629 76854 46561 31869 29137 818 +252868 : 0 0 0 0 67635 76846 46558 31872 29139 818 PTAX and ITAX mtr histogram bin counts for e02400: 252868 : 252868 0 0 0 0 0 0 0 0 0 -252868 : 0 0 0 0 114130 44782 59366 33592 965 33 +252868 : 0 0 0 0 114136 44771 59367 33596 965 33 PTAX and ITAX mtr histogram bin counts for p22250: 252868 : 252868 0 0 0 0 0 0 0 0 0 -252868 : 0 0 1 1 79195 76757 53030 24966 18408 510 +252868 : 0 0 1 1 79196 76751 53033 24967 18409 510 PTAX and ITAX mtr histogram bin counts for p23250: 252868 : 252868 0 0 0 0 0 0 0 0 0 -252868 : 0 0 1 48 152420 43642 51311 2837 2560 49 +252868 : 0 0 1 47 152419 43637 51317 2838 2560 49 PTAX and ITAX mtr histogram bin counts for e18500: 252868 : 252868 0 0 0 0 0 0 0 0 0 -252868 : 25489 25944 19603 7736 174096 0 0 0 0 0 +252868 : 25488 25944 19604 7737 174095 0 0 0 0 0 PTAX and ITAX mtr histogram bin counts for e19200: 252868 : 252868 0 0 0 0 0 0 0 0 0 -252868 : 39723 32895 19901 4939 155410 0 0 0 0 0 +252868 : 39722 32892 19901 4940 155413 0 0 0 0 0 PTAX and ITAX mtr histogram bin counts for e26270: 252868 : 252868 0 0 0 0 0 0 0 0 0 -252868 : 0 0 0 0 67630 76881 50252 32349 24978 778 +252868 : 0 0 0 0 67638 76870 50250 32352 24980 778 PTAX and ITAX mtr histogram bin counts for e19800: 252868 : 252868 0 0 0 0 0 0 0 0 0 -252868 : 39575 32461 19826 4910 156096 0 0 0 0 0 +252868 : 39580 32462 19837 4914 156075 0 0 0 0 0 PTAX and ITAX mtr histogram bin counts for e20100: 252868 : 252868 0 0 0 0 0 0 0 0 0 -252868 : 39490 32426 19767 4904 156281 0 0 0 0 0 +252868 : 39528 32464 19815 4932 156129 0 0 0 0 0 PTAX and ITAX mtr histogram bin counts for k1bx14p: 252868 : 213350 6583 0 0 0 0 0 32935 0 0 -252868 : 7375 73 1967 12885 47672 74880 51674 32975 22724 643 +252868 : 7375 73 1967 12885 47678 74871 51672 32978 22726 643 diff --git a/taxcalc/tests/reforms_expect.csv b/taxcalc/tests/reforms_expect.csv index 4ce8e171b..bab229d1f 100644 --- a/taxcalc/tests/reforms_expect.csv +++ b/taxcalc/tests/reforms_expect.csv @@ -27,7 +27,7 @@ rid,res1,res2,res3,res4 26,0.1,0.1,0.1,0.1 27,0.1,0.1,0.1,0.1 28,3.8,3.7,4.2,4.6 -29,17.9,18.4,20.6,22.1 +29,17.9,18.4,20.6,22.2 30,14.7,13.3,17.2,18.6 31,-6.6,-6.4,-1.6,-1.6 32,57.4,57.9,61.8,65.4 @@ -53,13 +53,13 @@ rid,res1,res2,res3,res4 52,-187.0,-187.5,-193.6,-200.7 53,-130.0,-129.3,-132.7,-136.9 54,31.3,33.8,32.1,41.9 -55,86.1,90.9,95.0,102.7 +55,86.1,90.9,95.0,102.5 56,0.0,0.0,0.0,0.0 57,-14.1,-15.6,-16.0,-14.5 58,-15.5,-17.1,-17.5,-15.9 59,-66.1,-66.2,-66.2,-66.4 60,-67.3,-67.2,-67.3,-67.4 -61,-1.0,-0.5,-0.6,-0.9 +61,-1.0,-0.5,-0.6,-1.3 62,-17.2,-17.7,-23.8,-19.4 63,-12.7,-13.0,-23.4,-13.8 64,-46.9,-47.9,-48.8,-51.3 diff --git a/taxcalc/tests/test_calcfunctions.py b/taxcalc/tests/test_calcfunctions.py index ba980e2e1..06886c216 100644 --- a/taxcalc/tests/test_calcfunctions.py +++ b/taxcalc/tests/test_calcfunctions.py @@ -181,27 +181,29 @@ def test_DependentCare(skip_jit): STD_in = [6000, 12000, 6000, 12000, 12000] STD_Aged_in = [1500, 1200, 1500, 1500, 1500] -tuple1 = (0, 1000, STD_in, 45, 44, STD_Aged_in, 1000, 2, 0, 0, 0, 2, 0, - False, 0) +Charity_max_in = [300, 600, 300, 300, 300] +tuple1 = (0, 1000, STD_in, 45, 44, STD_Aged_in, 1000, 2, 0, 0, 0, 2, + False, 0, 0, 0, Charity_max_in) tuple2 = (0, 1000, STD_in, 66, 44, STD_Aged_in, 1000, 2, 0, 1, 1, 2, - 200, True, 300) + True, 200, 100000, 1, Charity_max_in) tuple3 = (0, 1000, STD_in, 44, 66, STD_Aged_in, 1000, 2, 0, 0, 0, 2, - 400, True, 300) -tuple4 = (0, 1200, STD_in, 66, 67, STD_Aged_in, 1000, 2, 0, 0, 0, 2, 0, - True, 0) -tuple5 = (0, 1000, STD_in, 44, 0, STD_Aged_in, 1000, 1, 0, 0, 0, 2, 0, - True, 0) -tuple6 = (0, 1000, STD_in, 44, 0, STD_Aged_in, 1000, 1, 0, 0, 0, 2, 0, - True, 0) -tuple7 = (0, 1000, STD_in, 44, 0, STD_Aged_in, 1000, 3, 1, 0, 0, 2, 0, - True, 0) -tuple8 = (1, 200, STD_in, 44, 0, STD_Aged_in, 1000, 3, 0, 0, 0, 2, 0, - True, 0) -tuple9 = (1, 1000, STD_in, 44, 0, STD_Aged_in, 1000, 3, 0, 0, 0, 2, 0, - True, 0) -expected = [12000, 15800, 13500, 14400, 6000, 6000, 0, 1000, 1350] - - + True, 700, 100000, 1, Charity_max_in) +tuple4 = (0, 1200, STD_in, 66, 67, STD_Aged_in, 1000, 2, 0, 0, 0, 2, + True, 0, 100000, 1, Charity_max_in) +tuple5 = (0, 1000, STD_in, 44, 0, STD_Aged_in, 1000, 1, 0, 0, 0, 2, + True, 0, 100000, 1, Charity_max_in) +tuple6 = (0, 1000, STD_in, 44, 0, STD_Aged_in, 1000, 1, 0, 0, 0, 2, + True, 0, 100000, 1, Charity_max_in) +tuple7 = (0, 1000, STD_in, 44, 0, STD_Aged_in, 1000, 3, 1, 0, 0, 2, + True, 0, 100000, 1, Charity_max_in) +tuple8 = (1, 200, STD_in, 44, 0, STD_Aged_in, 1000, 3, 0, 0, 0, 2, + True, 0, 100000, 1, Charity_max_in) +tuple9 = (1, 1000, STD_in, 44, 0, STD_Aged_in, 1000, 3, 0, 0, 0, 2, + True, 0,100000, 1, Charity_max_in) +expected = [12000, 15800, 13800, 14400, 6000, 6000, 0, 1000, 1350] + + +@pytest.mark.stded @pytest.mark.parametrize( 'test_tuple,expected_value', [ (tuple1, expected[0]), (tuple2, expected[1]), @@ -218,9 +220,8 @@ def test_StdDed(test_tuple, expected_value, skip_jit): """ Tests the StdDed function """ - test_value = calcfunctions.StdDed(*test_tuple) - - assert np.allclose(test_value, expected_value) + avalue = calcfunctions.StdDed(*test_tuple) + assert np.allclose(avalue, expected_value), f"{avalue} != {expected_value}" tuple1 = (120000, 10000, 15000, 100, 2000, 0.06, 0.06, 0.015, 0.015, 0, 99999999999, diff --git a/taxcalc/tests/test_reforms.py b/taxcalc/tests/test_reforms.py index 9de5ff536..6a5ff4cd2 100644 --- a/taxcalc/tests/test_reforms.py +++ b/taxcalc/tests/test_reforms.py @@ -47,7 +47,7 @@ def test_2017_law_reform(tests_path): 'EITC_ps_MarriedJ': {'relation': '>', 'value': 5680}, 'EITC_InvestIncome_c': {'relation': '>', 'value': 3500}, # ... parameters affected by TCJA and that are not indexed - 'ID_Charity_crt_all': {'relation': '=', 'value': 0.5}, + 'ID_Charity_crt_cash': {'relation': '=', 'value': 0.5}, 'II_rt3': {'relation': '=', 'value': 0.25}, # ... parameters affected by TCJA and that are indexed 'II_brk3': {'relation': '>', 'value': 91900},