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consider odc in iitax calculation #2704

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merged 5 commits into from
Nov 2, 2023

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bodiyang
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@bodiyang bodiyang commented Nov 1, 2023

This PR address the issue that other dependent credit should be taken into consideration in the iitax calculation.

For the year 2021, child tax credit and other dependent credit are categorized as refundable tax credit. iitax should reflect this change for the year 2021 (note: only for the year 2021, all other years ctc and odc are nonrefundable).

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codecov bot commented Nov 1, 2023

Codecov Report

Merging #2704 (4d167a1) into master (4c54366) will not change coverage.
Report is 2 commits behind head on master.
The diff coverage is n/a.

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@@           Coverage Diff           @@
##           master    #2704   +/-   ##
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  Coverage   98.54%   98.54%           
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  Files          14       14           
  Lines        2609     2609           
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  Hits         2571     2571           
  Misses         38       38           
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unittests 98.54% <ø> (ø)

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bodiyang commented Nov 1, 2023

@jdebacker all tests pass locally; online test experiencing the codecov issue again. Can you have a rerun see if we can pass?

@bodiyang bodiyang mentioned this pull request Nov 1, 2023
13 tasks
@@ -3309,12 +3309,12 @@ def IITAX(c59660, c11070, c10960, personal_refundable_credit, ctc_new, rptc,
Sum of iitax and payrolltax and lumpsum_tax
"""
eitc = c59660
if CTC_refundable:
ctc_refund = c07220
if CTC_refundable and ODC_refundable:
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@bodiyang I would have a separate set of if/else cases for ODC_refundable, rather than combine as here. What you've done misses the case of CTC_refundable = False and ODC_refundable=True.

refund = (eitc + c11070 + c10960 + CDCC_refund + recovery_rebate_credit +
personal_refundable_credit + ctc_new + rptc + ctc_refund)
personal_refundable_credit + ctc_new + rptc + ctc_odc_refund)
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If you separate as suggested above, you will have ... + ctc_refund + odc_refund)

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@bodiyang Thanks for this PR! Nice addition of a new parameter to handle 2021 law.

I have some suggestions on how you handle the cases in calcfunctions.IITAX. But other than that, this PR looks good to me.

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bodiyang commented Nov 2, 2023

@jdebacker Thanks for the review. All tests pass locally and on git action. Please check if the PR is ready to merge

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Great - thank you @bodiyang! Merging.

@jdebacker jdebacker merged commit 05683c4 into PSLmodels:master Nov 2, 2023
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@bodiyang bodiyang deleted the validation-a-set branch November 3, 2023 12:44
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2 participants