kumi 0.0.23 → 0.0.24

data/golden/us_tax_2024/expected.json

@@ -0,0 +1 @@
+{"summary": {"single": {"federal": {"marginal": 0.22, "effective": 0.13841, "tax": 13841.0}, "fica": {"effective": 0.0765, "tax": 7650.0}, "state": {"marginal": 0.06, "effective": 0.06, "tax": 6000.0}, "local": {"marginal": 0.0388, "effective": 0.0388, "tax": 3880.0}, "total": {"effective": 0.31371, "tax": 31371.0}, "after_tax": 68629.0, "retirement_contrib": 0, "take_home": 68629.0}, "married_joint": {"federal": {"marginal": 0.12, "effective": 0.08032, "tax": 8032.0}, "fica": {"effective": 0.0765, "tax": 7650.0}, "state": {"marginal": 0.06, "effective": 0.06, "tax": 6000.0}, "local": {"marginal": 0.0388, "effective": 0.0388, "tax": 3880.0}, "total": {"effective": 0.25562, "tax": 25562.0}, "after_tax": 74438.0, "retirement_contrib": 0, "take_home": 74438.0}, "married_separate": {"federal": {"marginal": 0.22, "effective": 0.13841, "tax": 13841.0}, "fica": {"effective": 0.0765, "tax": 7650.0}, "state": {"marginal": 0.06, "effective": 0.06, "tax": 6000.0}, "local": {"marginal": 0.0388, "effective": 0.0388, "tax": 3880.0}, "total": {"effective": 0.31371, "tax": 31371.0}, "after_tax": 68629.0, "retirement_contrib": 0, "take_home": 68629.0}, "head_of_household": {"federal": {"marginal": 0.22, "effective": 0.10541, "tax": 10541.0}, "fica": {"effective": 0.0765, "tax": 7650.0}, "state": {"marginal": 0.06, "effective": 0.06, "tax": 6000.0}, "local": {"marginal": 0.0388, "effective": 0.0388, "tax": 3880.0}, "total": {"effective": 0.28071, "tax": 28071.0}, "after_tax": 71929.0, "retirement_contrib": 0, "take_home": 71929.0}}}

data/golden/us_tax_2024/input.json

@@ -0,0 +1,168 @@
+{
+  "income": 100000,
+  "state_rate": 0.06,
+  "local_rate": 0.0388,
+  "retirement_contrib": 0,
+  "fed": {
+    "single": {
+      "std": 14600,
+      "rates": [
+        {
+          "lo": 0,
+          "hi": 11600,
+          "rate": 0.1
+        },
+        {
+          "lo": 11600,
+          "hi": 47150,
+          "rate": 0.12
+        },
+        {
+          "lo": 47150,
+          "hi": 100525,
+          "rate": 0.22
+        },
+        {
+          "lo": 100525,
+          "hi": 191950,
+          "rate": 0.24
+        },
+        {
+          "lo": 191950,
+          "hi": 243725,
+          "rate": 0.32
+        },
+        {
+          "lo": 243725,
+          "hi": 609350,
+          "rate": 0.35
+        },
+        {
+          "lo": 609350,
+          "hi": -1,
+          "rate": 0.37
+        }
+      ]
+    },
+    "married_joint": {
+      "std": 29200,
+      "rates": [
+        {
+          "lo": 0,
+          "hi": 23200,
+          "rate": 0.1
+        },
+        {
+          "lo": 23200,
+          "hi": 94300,
+          "rate": 0.12
+        },
+        {
+          "lo": 94300,
+          "hi": 201050,
+          "rate": 0.22
+        },
+        {
+          "lo": 201050,
+          "hi": 383900,
+          "rate": 0.24
+        },
+        {
+          "lo": 383900,
+          "hi": 487450,
+          "rate": 0.32
+        },
+        {
+          "lo": 487450,
+          "hi": 731200,
+          "rate": 0.35
+        },
+        {
+          "lo": 731200,
+          "hi": -1,
+          "rate": 0.37
+        }
+      ]
+    },
+    "married_separate": {
+      "std": 14600,
+      "rates": [
+        {
+          "lo": 0,
+          "hi": 11600,
+          "rate": 0.1
+        },
+        {
+          "lo": 11600,
+          "hi": 47150,
+          "rate": 0.12
+        },
+        {
+          "lo": 47150,
+          "hi": 100525,
+          "rate": 0.22
+        },
+        {
+          "lo": 100525,
+          "hi": 191950,
+          "rate": 0.24
+        },
+        {
+          "lo": 191950,
+          "hi": 243725,
+          "rate": 0.32
+        },
+        {
+          "lo": 243725,
+          "hi": 365600,
+          "rate": 0.35
+        },
+        {
+          "lo": 365600,
+          "hi": -1,
+          "rate": 0.37
+        }
+      ]
+    },
+    "head_of_household": {
+      "std": 21900,
+      "rates": [
+        {
+          "lo": 0,
+          "hi": 16550,
+          "rate": 0.1
+        },
+        {
+          "lo": 16550,
+          "hi": 63100,
+          "rate": 0.12
+        },
+        {
+          "lo": 63100,
+          "hi": 100500,
+          "rate": 0.22
+        },
+        {
+          "lo": 100500,
+          "hi": 191950,
+          "rate": 0.24
+        },
+        {
+          "lo": 191950,
+          "hi": 243700,
+          "rate": 0.32
+        },
+        {
+          "lo": 243700,
+          "hi": 609350,
+          "rate": 0.35
+        },
+        {
+          "lo": 609350,
+          "hi": -1,
+          "rate": 0.37
+        }
+      ]
+    }
+  }
+}

data/golden/us_tax_2024/schema.kumi

@@ -0,0 +1,203 @@
+schema do
+  input do
+    float :income
+    float :state_rate
+    float :local_rate
+    float :retirement_contrib
+
+    hash :fed do
+      hash :single do
+        float :std
+        array :rates do
+          hash :bracket do
+            float :lo
+            float :hi # -1 = open-ended
+            float :rate
+          end
+        end
+      end
+      hash :married_joint do
+        float :std
+        array :rates do
+          hash :bracket do
+            float :lo
+            float :hi
+            float :rate
+          end
+        end
+      end
+      hash :married_separate do
+        float :std
+        array :rates do
+          hash :bracket do
+            float :lo
+            float :hi
+            float :rate
+          end
+        end
+      end
+      hash :head_of_household do
+        float :std
+        array :rates do
+          hash :bracket do
+            float :lo
+            float :hi
+            float :rate
+          end
+        end
+      end
+    end
+  end
+
+  # ——— shared helpers ———
+  let :big_hi, 100_000_000_000.0
+  let :state_tax, input.income * input.state_rate
+  let :local_tax, input.income * input.local_rate
+
+  # FICA constants
+  let :ss_wage_base, 168_600.0
+  let :ss_rate, 0.062
+  let :med_base_rate, 0.0145
+  let :addl_med_rate, 0.009
+
+  # thresholds differ by filing status
+  let :addl_threshold_single, 200_000.0
+  let :addl_threshold_mj,     250_000.0
+  let :addl_threshold_ms,     125_000.0
+  let :addl_threshold_hoh,    200_000.0
+
+  # ——— SINGLE ———
+  let :taxable_single, fn(:max, [input.income - input.fed.single.std, 0])
+  let :lo_s,   input.fed.single.rates.bracket.lo
+  let :hi_s,   input.fed.single.rates.bracket.hi
+  let :rate_s, input.fed.single.rates.bracket.rate
+  let   :hi_s_eff, select(hi_s == -1, big_hi, hi_s)
+  let   :amt_s, fn(:clamp, taxable_single - lo_s, 0, hi_s_eff - lo_s)
+  let :fed_tax_single, fn(:sum, amt_s * rate_s)
+  let :in_br_s, (taxable_single >= lo_s) & (taxable_single < hi_s_eff)
+  let :fed_marginal_single, fn(:sum_if, rate_s, in_br_s)
+  let :fed_eff_single, fed_tax_single / fn(:max, [input.income, 1.0])
+
+  let :ss_tax_s,       fn(:min, [input.income, ss_wage_base]) * ss_rate
+  let :med_tax_s,      input.income * med_base_rate
+  let :addl_med_tax_s, fn(:max, [input.income - addl_threshold_single, 0]) * addl_med_rate
+  let :fica_tax_single, ss_tax_s + med_tax_s + addl_med_tax_s
+  let :fica_eff_single, fica_tax_single / fn(:max, [input.income, 1.0])
+
+  let :total_tax_single, fed_tax_single + fica_tax_single + state_tax + local_tax
+  let :total_eff_single, total_tax_single / fn(:max, [input.income, 1.0])
+  let :after_tax_single, input.income - total_tax_single
+  let :take_home_single, after_tax_single - input.retirement_contrib
+
+  # ——— MARRIED JOINT ———
+  let :taxable_mj, fn(:max, [input.income - input.fed.married_joint.std, 0])
+  let :lo_mj,   input.fed.married_joint.rates.bracket.lo
+  let :hi_mj,   input.fed.married_joint.rates.bracket.hi
+  let :rate_mj, input.fed.married_joint.rates.bracket.rate
+  let   :hi_mj_eff, select(hi_mj == -1, big_hi, hi_mj)
+  let   :amt_mj, fn(:clamp, taxable_mj - lo_mj, 0, hi_mj_eff - lo_mj)
+  let :fed_tax_mj, fn(:sum, amt_mj * rate_mj)
+  let :in_br_mj, (taxable_mj >= lo_mj) & (taxable_mj < hi_mj_eff)
+  let :fed_marginal_mj, fn(:sum_if, rate_mj, in_br_mj)
+  let :fed_eff_mj, fed_tax_mj / fn(:max, [input.income, 1.0])
+
+  let :ss_tax_mj,       ss_tax_s
+  let :med_tax_mj,      med_tax_s
+  let :addl_med_tax_mj, fn(:max, [input.income - addl_threshold_mj, 0]) * addl_med_rate
+  let :fica_tax_mj, ss_tax_mj + med_tax_mj + addl_med_tax_mj
+  let :fica_eff_mj, fica_tax_mj / fn(:max, [input.income, 1.0])
+
+  let :total_tax_mj, fed_tax_mj + fica_tax_mj + state_tax + local_tax
+  let :total_eff_mj, total_tax_mj / fn(:max, [input.income, 1.0])
+  let :after_tax_mj, input.income - total_tax_mj
+  let :take_home_mj, after_tax_mj - input.retirement_contrib
+
+  # ——— MARRIED SEPARATE ———
+  let :taxable_ms, fn(:max, [input.income - input.fed.married_separate.std, 0])
+  let :lo_ms,   input.fed.married_separate.rates.bracket.lo
+  let :hi_ms,   input.fed.married_separate.rates.bracket.hi
+  let :rate_ms, input.fed.married_separate.rates.bracket.rate
+  let   :hi_ms_eff, select(hi_ms == -1, big_hi, hi_ms)
+  let   :amt_ms, fn(:clamp, taxable_ms - lo_ms, 0, hi_ms_eff - lo_ms)
+  let :fed_tax_ms, fn(:sum, amt_ms * rate_ms)
+  let :in_br_ms, (taxable_ms >= lo_ms) & (taxable_ms < hi_ms_eff)
+  let :fed_marginal_ms, fn(:sum_if, rate_ms, in_br_ms)
+  let :fed_eff_ms, fed_tax_ms / fn(:max, [input.income, 1.0])
+
+  let :ss_tax_ms,       ss_tax_s
+  let :med_tax_ms,      med_tax_s
+  let :addl_med_tax_ms, fn(:max, [input.income - addl_threshold_ms, 0]) * addl_med_rate
+  let :fica_tax_ms, ss_tax_ms + med_tax_ms + addl_med_tax_ms
+  let :fica_eff_ms, fica_tax_ms / fn(:max, [input.income, 1.0])
+
+  let :total_tax_ms, fed_tax_ms + fica_tax_ms + state_tax + local_tax
+  let :total_eff_ms, total_tax_ms / fn(:max, [input.income, 1.0])
+  let :after_tax_ms, input.income - total_tax_ms
+  let :take_home_ms, after_tax_ms - input.retirement_contrib
+
+  # ——— HEAD OF HOUSEHOLD ———
+  let :taxable_hoh, fn(:max, [input.income - input.fed.head_of_household.std, 0])
+  let :lo_h,   input.fed.head_of_household.rates.bracket.lo
+  let :hi_h,   input.fed.head_of_household.rates.bracket.hi
+  let :rate_h, input.fed.head_of_household.rates.bracket.rate
+  let   :hi_h_eff, select(hi_h == -1, big_hi, hi_h)
+  let   :amt_h, fn(:clamp, taxable_hoh - lo_h, 0, hi_h_eff - lo_h)
+  let :fed_tax_hoh, fn(:sum, amt_h * rate_h)
+  let :in_br_h, (taxable_hoh >= lo_h) & (taxable_hoh < hi_h_eff)
+  let :fed_marginal_hoh, fn(:sum_if, rate_h, in_br_h)
+  let :fed_eff_hoh, fed_tax_hoh / fn(:max, [input.income, 1.0])
+
+  let :ss_tax_h,       ss_tax_s
+  let :med_tax_h,      med_tax_s
+  let :addl_med_tax_h, fn(:max, [input.income - addl_threshold_hoh, 0]) * addl_med_rate
+  let :fica_tax_hoh, ss_tax_h + med_tax_h + addl_med_tax_h
+  let :fica_eff_hoh, fica_tax_hoh / fn(:max, [input.income, 1.0])
+
+  let :total_tax_hoh, fed_tax_hoh + fica_tax_hoh + state_tax + local_tax
+  let :total_eff_hoh, total_tax_hoh / fn(:max, [input.income, 1.0])
+  let :after_tax_hoh, input.income - total_tax_hoh
+  let :take_home_hoh, after_tax_hoh - input.retirement_contrib
+
+  value :summary, {
+    single: {
+      federal: { marginal: fed_marginal_single, effective: fed_eff_single, tax: fed_tax_single },
+      fica: { effective: fica_eff_single, tax: fica_tax_single },
+      state: { marginal: input.state_rate, effective: input.state_rate, tax: state_tax },
+      local: { marginal: input.local_rate, effective: input.local_rate, tax: local_tax },
+      total: { effective: total_eff_single, tax: total_tax_single },
+      after_tax: after_tax_single,
+      retirement_contrib: input.retirement_contrib,
+      take_home: take_home_single
+    },
+    married_joint: {
+      federal: { marginal: fed_marginal_mj, effective: fed_eff_mj, tax: fed_tax_mj },
+      fica: { effective: fica_eff_mj, tax: fica_tax_mj },
+      state: { marginal: input.state_rate, effective: input.state_rate, tax: state_tax },
+      local: { marginal: input.local_rate, effective: input.local_rate, tax: local_tax },
+      total: { effective: total_eff_mj, tax: total_tax_mj },
+      after_tax: after_tax_mj,
+      retirement_contrib: input.retirement_contrib,
+      take_home: take_home_mj
+    },
+    married_separate: {
+      federal: { marginal: fed_marginal_ms, effective: fed_eff_ms, tax: fed_tax_ms },
+      fica: { effective: fica_eff_ms, tax: fica_tax_ms },
+      state: { marginal: input.state_rate, effective: input.state_rate, tax: state_tax },
+      local: { marginal: input.local_rate, effective: input.local_rate, tax: local_tax },
+      total: { effective: total_eff_ms, tax: total_tax_ms },
+      after_tax: after_tax_ms,
+      retirement_contrib: input.retirement_contrib,
+      take_home: take_home_ms
+    },
+    head_of_household: {
+      federal: { marginal: fed_marginal_hoh, effective: fed_eff_hoh, tax: fed_tax_hoh },
+      fica: { effective: fica_eff_hoh, tax: fica_tax_hoh },
+      state: { marginal: input.state_rate, effective: input.state_rate, tax: state_tax },
+      local: { marginal: input.local_rate, effective: input.local_rate, tax: local_tax },
+      total: { effective: total_eff_hoh, tax: total_tax_hoh },
+      after_tax: after_tax_hoh,
+      retirement_contrib: input.retirement_contrib,
+      take_home: take_home_hoh
+    }
+  }
+end

data/golden/with_constants/expected/schema_ruby.rb

@@ -1,5 +1,5 @@
 # Autogenerated by Kumi Codegen
-module Kumi::Compiled::KUMI_806eaa2ab0d0860b647749fdc1ca08bd8b1ce44b98e985473bcc904f6b64c271
+module Kumi::Compiled::KUMI_637cda4c2c7cf245cb3f0b33719df27309bc57cdf29851183113d43acd8b22fe
   def self.from(input_data = nil)
     instance = Object.new
     instance.extend(self)