Merge pull request #230 from spurjobs/feature/laws-175-in-tax-updates

LAWS-175 LAWS-161 LAWS-167 LAWS-158 Indiana Local Tax Updates 2020, MN and UT SUTA Rate changes, Ludlow City, KY tax rate change

src/Countries/US/Indiana/CassIncome/V20200101/CassIncome.php

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+<?php
+
+namespace Appleton\Taxes\Countries\US\Indiana\CassIncome\V20200101;
+
+use Appleton\Taxes\Countries\US\Indiana\CassIncome\CassIncome as BaseCassIncome;
+
+class CassIncome extends BaseCassIncome
+{
+    public function getTaxRate(): float
+    {
+        return 0.027;
+    }
+}

src/Countries/US/Indiana/DecaturIncome/V20200101/DecaturIncome.php

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+<?php
+
+namespace Appleton\Taxes\Countries\US\Indiana\DecaturIncome\V20200101;
+
+use Appleton\Taxes\Countries\US\Indiana\DecaturIncome\DecaturIncome as BaseDecaturIncome;
+
+class DecaturIncome extends BaseDecaturIncome
+{
+    public function getTaxRate(): float
+    {
+        return 0.025;
+    }
+}

src/Countries/US/Indiana/FultonIncome/V20200101/FultonIncome.php

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+<?php
+
+namespace Appleton\Taxes\Countries\US\Indiana\FultonIncome\V20200101;
+
+use Appleton\Taxes\Countries\US\Indiana\FultonIncome\FultonIncome as BaseFultonIncome;
+
+class FultonIncome extends BaseFultonIncome
+{
+    public function getTaxRate(): float
+    {
+        return 0.0268;
+    }
+}

src/Countries/US/Indiana/GibsonIncome/V20200101/GibsonIncome.php

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+<?php
+
+namespace Appleton\Taxes\Countries\US\Indiana\GibsonIncome\V20200101;
+
+use Appleton\Taxes\Countries\US\Indiana\GibsonIncome\GibsonIncome as BaseGibsonIncome;
+
+class GibsonIncome extends BaseGibsonIncome
+{
+    public function getTaxRate(): float
+    {
+        return 0.009;
+    }
+}

src/Countries/US/Indiana/HamiltonIncome/V20200101/HamiltonIncome.php

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+<?php
+
+namespace Appleton\Taxes\Countries\US\Indiana\HamiltonIncome\V20200101;
+
+use Appleton\Taxes\Countries\US\Indiana\HamiltonIncome\HamiltonIncome as BaseHamiltonIncome;
+
+class HamiltonIncome extends BaseHamiltonIncome
+{
+    public function getTaxRate(): float
+    {
+        return 0.011;
+    }
+}

src/Countries/US/Indiana/HenryIncome/V20200101/HenryIncome.php

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+<?php
+
+namespace Appleton\Taxes\Countries\US\Indiana\HenryIncome\V20200101;
+
+use Appleton\Taxes\Countries\US\Indiana\HenryIncome\HenryIncome as BaseHenryIncome;
+
+class HenryIncome extends BaseHenryIncome
+{
+    public function getTaxRate(): float
+    {
+        return 0.017;
+    }
+}

src/Countries/US/Indiana/JeffersonIncome/V20200101/JeffersonIncome.php

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+<?php
+
+namespace Appleton\Taxes\Countries\US\Indiana\JeffersonIncome\V20200101;
+
+use Appleton\Taxes\Countries\US\Indiana\JeffersonIncome\JeffersonIncome as BaseJeffersonIncome;
+
+class JeffersonIncome extends BaseJeffersonIncome
+{
+    public function getTaxRate(): float
+    {
+        return 0.009;
+    }
+}

src/Countries/US/Indiana/JenningsIncome/V20200101/JenningsIncome.php

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+<?php
+
+namespace Appleton\Taxes\Countries\US\Indiana\JenningsIncome\V20200101;
+
+use Appleton\Taxes\Countries\US\Indiana\JenningsIncome\JenningsIncome as BaseJenningsIncome;
+
+class JenningsIncome extends BaseJenningsIncome
+{
+    public function getTaxRate(): float
+    {
+        return 0.025;
+    }
+}

src/Countries/US/Indiana/KnoxIncome/V20200101/KnoxIncome.php

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+<?php
+
+namespace Appleton\Taxes\Countries\US\Indiana\KnoxIncome\V20200101;
+
+use Appleton\Taxes\Countries\US\Indiana\KnoxIncome\KnoxIncome as BaseKnoxIncome;
+
+class KnoxIncome extends BaseKnoxIncome
+{
+    public function getTaxRate(): float
+    {
+        return 0.012;
+    }
+}

src/Countries/US/Indiana/TippecanoeIncome/V20200101/TippecanoeIncome.php

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+<?php
+
+namespace Appleton\Taxes\Countries\US\Indiana\TippecanoeIncome\V20200101;
+
+use Appleton\Taxes\Countries\US\Indiana\TippecanoeIncome\TippecanoeIncome as BaseTippecanoeIncome;
+
+class TippecanoeIncome extends BaseTippecanoeIncome
+{
+    public function getTaxRate(): float
+    {
+        return 0.0128;
+    }
+}

src/Countries/US/Kentucky/LudlowCity/V20200101/LudlowCity.php

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+<?php
+
+namespace Appleton\Taxes\Countries\US\Kentucky\LudlowCity\V20200101;
+
+use Appleton\Taxes\Countries\US\Kentucky\LudlowCity\LudlowCity as BaseLudlowCity;
+
+class LudlowCity extends BaseLudlowCity
+{
+    public const TAX_RATE = 0.02;
+}

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

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+<?php
+
+namespace Appleton\Taxes\Countries\US\Minnesota\MinnesotaUnemployment\V20200101;
+
+use Appleton\Taxes\Classes\WorkerTaxes\Payroll;
+use Appleton\Taxes\Countries\US\Minnesota\MinnesotaUnemployment\MinnesotaUnemployment as BaseMinnesotaUnemployment;
+
+class MinnesotaUnemployment extends BaseMinnesotaUnemployment
+{
+    const FUTA_CREDIT = 0.054;
+    const NEW_EMPLOYER_RATE = 0.01;
+    const WAGE_BASE = 35000;
+
+    public function __construct(Payroll $payroll)
+    {
+        parent::__construct($payroll);
+        $this->tax_rate = config('taxes.rates.us.minnesota.unemployment', static::NEW_EMPLOYER_RATE);
+    }
+}

src/Countries/US/Utah/UtahUnemployment/V20200101/UtahUnemployment.php

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+<?php
+
+namespace Appleton\Taxes\Countries\US\Utah\UtahUnemployment\V20200101;
+
+use Appleton\Taxes\Classes\WorkerTaxes\Payroll;
+use Appleton\Taxes\Countries\US\Utah\UtahUnemployment\UtahUnemployment as BaseUtahUnemployment;
+
+class UtahUnemployment extends BaseUtahUnemployment
+{
+    const FUTA_CREDIT = 0.054;
+    const NEW_EMPLOYER_RATE = 0.03;
+    const WAGE_BASE = 36600;
+
+
+    public function __construct(Payroll $payroll)
+    {
+        parent::__construct($payroll);
+        $this->tax_rate = config('taxes.rates.us.utah.unemployment', static::NEW_EMPLOYER_RATE);
+    }
+}

tests/Unit/Countries/US/Indiana/V20201001/CassIncomeTest.php

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+<?php
+
+namespace Appleton\Taxes\Tests\Unit\Countries\US\Indiana\V20201001;
+
+use Appleton\Taxes\Countries\US\Indiana\CassIncome\CassIncome;
+use Appleton\Taxes\Models\Countries\US\Indiana\IndianaIncomeTaxInformation;
+use Appleton\Taxes\Tests\Unit\Countries\TestParameters;
+use Appleton\Taxes\Tests\Unit\Countries\TestParametersBuilder;
+use Appleton\Taxes\Tests\Unit\Countries\TaxTestCase;
+
+class CassIncomeTest extends TaxTestCase
+{
+    private const DATE = '2020-01-01';
+    private const LOCATION = 'us.indiana';
+    private const TAX_CLASS = CassIncome::class;
+    private const TAX_INFO_CLASS = IndianaIncomeTaxInformation::class;
+
+    public function setUp(): void
+    {
+        parent::setUp();
+        $this->query_runner->addTax(self::TAX_CLASS);
+
+        IndianaIncomeTaxInformation::createForUser([
+            'personal_exemptions' => 0,
+            'dependent_exemptions' => 0,
+            'additional_withholding' => 0,
+            'additional_county_withholding' => 0,
+            'county_lived' => 0,
+            'county_worked' => 0,
+            'exempt' => false,
+        ], $this->user);
+    }
+
+    /**
+     * @dataProvider provideTestData
+     */
+    public function testTax(TestParameters $parameters): void
+    {
+        $this->validate($parameters);
+    }
+
+    public function testTax_taxes_taken_from_home_county(): void
+    {
+        $this->validateNoTax(
+            (new TestParametersBuilder())
+                ->setDate(self::DATE)
+                ->setHomeLocation(self::LOCATION)
+                ->setTaxClass(self::TAX_CLASS)
+                ->setTaxInfoClass(self::TAX_INFO_CLASS)
+                ->setPayPeriods(52)
+                ->setTaxInfoOptions([
+                    'county_lived' => 2,
+                    'county_worked' => 1,
+                ])
+                ->setWagesInCents(30000)
+                ->build()
+        );
+    }
+
+    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 [
+            'county lived' => [
+                $builder
+                    ->setTaxInfoOptions([
+                        'county_lived' => 9,
+                        'county_worked' => 2,
+                    ])
+                    ->setWagesInCents(30000)
+                    ->setExpectedAmountInCents(810)
+                    ->build()
+            ],
+            'additional county withholding' => [
+                $builder
+                    ->setTaxInfoOptions([
+                        'county_lived' => 9,
+                        'county_worked' => 2,
+                        'additional_county_withholding' => 20,
+                    ])
+                    ->setWagesInCents(30000)
+                    ->setExpectedAmountInCents(2810)
+                    ->build()
+            ],
+            'county worked and taxes not taken from home county' => [
+                $builder
+                    ->setTaxInfoOptions([
+                        'county_lived' => 0,
+                        'county_worked' => 9,
+                    ])
+                    ->setWagesInCents(30000)
+                    ->setExpectedAmountInCents(810)
+                    ->build()
+            ],
+        ];
+    }
+}