Merge pull request #229 from spurjobs/feature/laws-178-mn-2020-changes

LAWS-178 Minnesota Tax Changes for 2020

src/Countries/US/Minnesota/MinnesotaIncome/V20200101/MinnesotaIncome.php

@@ -0,0 +1,56 @@
+<?php
+namespace Appleton\Taxes\Countries\US\Minnesota\MinnesotaIncome\V20200101;
+
+use Appleton\Taxes\Countries\US\Minnesota\MinnesotaIncome\MinnesotaIncome as BaseMinnesotaIncome;
+use Illuminate\Database\Eloquent\Collection;
+
+class MinnesotaIncome extends BaseMinnesotaIncome
+{
+    const WITHHOLDING_ALLOWANCE = 4250;
+
+    const SINGLE_TAX_WITHHOLDING_BRACKET = [
+        [0, 0, 0],
+        [3700, .0535, 0],
+        [30220, .068, 1418.82],
+        [90810, .0785, 5538.94],
+        [165420, .0985, 11395.83],
+    ];
+
+    const MARRIED_TAX_WITHHOLDING_BRACKET = [
+        [0, 0, 0],
+        [11650, .0535, 0],
+        [50420, .068, 2074.2],
+        [165670, .0785, 9911.2],
+        [280660, .0985, 18937.92],
+    ];
+
+    public function getTaxBrackets()
+    {
+        if ($this->tax_information->filing_status === 'S') {
+            return self::SINGLE_TAX_WITHHOLDING_BRACKET;
+        }
+
+        return self::MARRIED_TAX_WITHHOLDING_BRACKET;
+    }
+
+    public function compute(Collection $tax_areas)
+    {
+        if ($this->isUserClaimingExemption()) {
+            return 0;
+        }
+
+        $this->tax_total = $this->payroll->withholdTax($this->getTaxAmountFromTaxBrackets($this->getGrossWages() - $this->getWithholdingAllowances(), $this->getTaxBrackets()) / $this->payroll->pay_periods + $this->tax_information->additional_withholding);
+
+        return round($this->tax_total, 2);
+    }
+
+    public function getGrossWages()
+    {
+        return $this->getAdjustedEarnings() * $this->payroll->pay_periods;
+    }
+
+    public function getWithholdingAllowances()
+    {
+        return $this->tax_information->allowances * self::WITHHOLDING_ALLOWANCE;
+    }
+}

src/Models/Countries/US/Minnesota/MinnesotaIncomeTaxInformation.php

@@ -12,6 +12,7 @@ class MinnesotaIncomeTaxInformation extends BaseTaxInformationModel
     public static function getDefault()
     {
         $tax_information = new self();
+        $tax_information->additional_withholding = 0;
         $tax_information->allowances = 0;
         $tax_information->filing_status = 0;
         $tax_information->exempt = MinnesotaIncome::FILING_SINGLE;

src/migrations/2020_03_12_000000_add_parameters_to_minnesota_tax_income_information.php

@@ -0,0 +1,17 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+class AddParametersToMinnesotaTaxIncomeInformation extends Migration
+{
+    protected $minnesota_income_tax_information = 'minnesota_income_tax_information';
+
+    public function up()
+    {
+        Schema::table($this->minnesota_income_tax_information, function (Blueprint $table) {
+            $table->integer('additional_withholding')->default(0);
+        });
+    }
+}

tests/Unit/Countries/US/Minnesota/V20200101/MinnesotaIncomeTest.php

@@ -0,0 +1,104 @@
+<?php
+
+namespace Appleton\Taxes\Tests\Unit\Countries\US\Minnesota\V20200101;
+
+use Appleton\Taxes\Countries\US\Minnesota\MinnesotaIncome\MinnesotaIncome;
+use Appleton\Taxes\Models\Countries\US\Minnesota\MinnesotaIncomeTaxInformation;
+use Appleton\Taxes\Tests\Unit\Countries\TestParameters;
+use Appleton\Taxes\Tests\Unit\Countries\TestParametersBuilder;
+use Appleton\Taxes\Tests\Unit\Countries\TaxTestCase;
+
+class MinnesotaIncomeTest extends TaxTestCase
+{
+    private const DATE = '2020-01-01';
+    private const LOCATION = 'us.minnesota';
+    private const TAX_CLASS = MinnesotaIncome::class;
+    private const TAX_INFO_CLASS = MinnesotaIncomeTaxInformation::class;
+
+    public function setUp(): void
+    {
+        parent::setUp();
+        $this->query_runner->addTax(self::TAX_CLASS);
+
+        MinnesotaIncomeTaxInformation::createForUser([
+            'filing_status' => MinnesotaIncome::FILING_SINGLE,
+            'allowances' => 0,
+            'additional_withholding' => 0,
+            'exempt' => false,
+        ], $this->user);
+    }
+
+    /**
+     * @dataProvider provideTestData
+     */
+    public function testTax(TestParameters $parameters): void
+    {
+        $this->validate($parameters);
+    }
+
+    public function provideTestData(): array
+    {
+        $builder = new TestParametersBuilder();
+        $builder
+            ->setDate(self::DATE)
+            ->setHomeLocation(self::LOCATION)
+            ->setTaxClass(self::TAX_CLASS)
+            ->setTaxInfoClass(self::TAX_INFO_CLASS)
+            ->setPayPeriods(52);
+
+        return [
+            '00' => [
+                $builder
+                    ->setTaxInfoOptions(['exempt' => true])
+                    ->setWagesInCents(30000)
+                    ->setExpectedAmountInCents(0)
+                    ->build()
+            ],
+            '01' => [
+                $builder
+                    ->setTaxInfoOptions(null)
+                    ->setWagesInCents(30000)
+                    ->setExpectedAmountInCents(1224)
+                    ->build()
+            ],
+            '02' => [
+                $builder
+                    ->setTaxInfoOptions(['additional_withholding' => 20])
+                    ->setWagesInCents(30000)
+                    ->setExpectedAmountInCents(3224)
+                    ->build()
+            ],
+            '03' => [
+                $builder
+                    ->setTaxInfoOptions(['allowances' => 2])
+                    ->setWagesInCents(100000)
+                    ->setExpectedAmountInCents(4465)
+                    ->build()
+            ],
+            '04' => [
+                $builder
+                    ->setTaxInfoOptions(['allowances' => 2])
+                    ->setWagesInCents(200000)
+                    ->setExpectedAmountInCents(11360)
+                    ->build()
+            ],
+            '05' => [
+                $builder
+                    ->setTaxInfoOptions([
+                        'filing_status' => MinnesotaIncome::FILING_MARRIED,
+                        'allowances' => 2,
+                    ])
+                    ->setWagesInCents(100000)
+                    ->setExpectedAmountInCents(3277)
+                    ->build()
+            ],
+            '06' => [
+                $builder
+                    ->setTaxInfoOptions(['filing_status' => MinnesotaIncome::FILING_MARRIED])
+                    ->setWagesInCents(200000)
+                    ->setExpectedAmountInCents(10995)
+                    ->build()
+            ],
+        ];
+    }
+}