Correct PR PSLmodels#2633 errors wrt ETC_pe_* policy parameters

martinholmer · Aug 3, 2024 · 0c2960a · 0c2960a
1 parent e5c3ae9
commit 0c2960a
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Showing 4 changed files with 12 additions and 12 deletions.
diff --git a/taxcalc/policy_current_law.json b/taxcalc/policy_current_law.json
@@ -19804,13 +19804,13 @@
         }
     },
     "ETC_pe_Single": {
-        "title": "Education tax credit phaseout ends (Single)",
-        "description": "The education tax credit will be zero for those taxpayers of single filing status with modified AGI (in thousands) higher than this level.",
+        "title": "Education tax credit phaseout ends (single and other non-joint)",
+        "description": "The education tax credit will be zero for those taxpayers of non-joint filing status with modified AGI (in thousands) higher than this level.",
         "notes": "",
         "section_1": "",
         "section_2": "",
         "indexable": true,
-        "indexed": true,
+        "indexed": false,
         "type": "float",
         "value": [
             {
@@ -19851,7 +19851,7 @@
             },
             {
                 "year": 2022,
-                "value": 80.0
+                "value": 90.0
             }
         ],
         "validators": {
@@ -19866,8 +19866,8 @@
         }
     },
     "ETC_pe_Married": {
-        "title": "Education tax credit phaseout ends (Married)",
-        "description": "The education tax credit will be zero for those taxpayers of married filing status with modified AGI level (in thousands) higher than this level.",
+        "title": "Education tax credit phaseout ends (joint)",
+        "description": "The education tax credit will be zero for those taxpayers of married filing joint status with modified AGI level (in thousands) higher than this level.",
         "notes": "",
         "section_1": "",
         "section_2": "",

diff --git a/taxcalc/reforms/rounding2022.json b/taxcalc/reforms/rounding2022.json
@@ -129,7 +129,7 @@
     "ETC_pe_Single": {"2019": 68,
                       "2020": 69,
                       "2021": 90,
-                      "2022": 80},
+                      "2022": 90},
     "ETC_pe_Married": {"2019": 136,
                        "2020": 138,
                        "2021": 180,

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,   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
+c07220,Child tax credit (adjusted),     158,     155,     147,     143,     139,     134,     129,     124,     359,     116,     107,     101,      97,      94,      91,      88,      85,      82,      80,      77,      74,      72
 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,     379,     349,     364,     360,     367,     372,     379,     388,     397,     406,     414,     421,     451,     461
@@ -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,    8951,    6544,    9148,   11187,   11705,   11832,   12199,   12529,   12871,   13262,   13686,   14117,   14554,   15116,   15514,   15967
+iitax,Federal income tax liability,    6550,    7474,    7521,    7477,    8281,    8755,    8952,    6544,    9149,   11188,   11707,   11833,   12201,   12531,   12873,   13264,   13689,   14120,   14557,   15119,   15518,   15971
 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
@@ -13,12 +13,12 @@ AMT Liability ($b),51.3,22.1,23.0,25.1,27.8,27.4,28.8,30.3,31.8,85.1
 AMT Filers (#m),5.7,0.2,0.2,0.3,0.4,0.3,0.3,0.3,0.3,7.4
 Tax before Credits ($b),1708.1,1734.4,1801.1,1863.4,2309.4,2310.1,2450.5,2518.3,2631.0,2877.6
 Refundable Credits ($b),102.9,117.5,118.5,642.0,802.6,119.2,127.0,133.0,135.2,121.9
-Nonrefundable Credits ($b),67.0,127.3,129.2,128.5,47.6,140.9,143.3,144.0,145.9,78.0
+Nonrefundable Credits ($b),67.0,127.3,129.2,128.5,47.6,141.0,143.3,144.0,145.8,77.9
 Reform Surtaxes ($b),0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0
 Other Taxes ($b),40.0,44.8,43.6,52.9,84.9,61.5,66.5,65.2,66.0,64.2
-Ind Income Tax ($b),1578.2,1534.3,1597.0,1145.8,1544.0,2111.6,2246.7,2306.5,2415.9,2742.0
+Ind Income Tax ($b),1578.2,1534.3,1597.0,1145.8,1544.0,2111.5,2246.6,2306.5,2416.0,2742.0
 Payroll Taxes ($b),1083.8,1133.3,1185.4,1209.0,1306.0,1403.4,1489.3,1563.9,1637.9,1711.0
-Combined Liability ($b),2662.0,2667.7,2782.4,2354.8,2850.0,3515.0,3736.0,3870.5,4053.8,4452.9
+Combined Liability ($b),2662.0,2667.7,2782.4,2354.8,2850.0,3514.9,3735.9,3870.5,4053.9,4453.0
 With Income Tax <= 0 (#m),92.8,98.6,99.7,131.7,125.0,100.3,101.9,103.4,104.4,101.0
 With Combined Tax <= 0 (#m),63.4,65.6,66.8,102.1,94.5,68.9,70.2,71.6,72.6,72.4
 UBI Benefits ($b),0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0