tax_calculator 0.1.0 → 0.2.0

checksums.yaml

@@ -1,7 +1,7 @@
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data/.github/workflows/lint.yml

@@ -0,0 +1,20 @@
+---
+name: Lint
+
+on:
+  pull_request:
+    branches: [ master ]
+
+jobs:
+  lint:
+
+    runs-on: ubuntu-latest
+
+    steps:
+    - uses: actions/checkout@v2
+    - name: Set up Ruby
+      uses: ruby/setup-ruby@v1
+    - name: Install dependencies
+      run: bundle install
+    - name: Run lint
+      run: bundle exec rubocop

data/.github/workflows/ruby.yml

@@ -0,0 +1,22 @@
+---
+name: Test
+
+on:
+  push:
+    branches: [ master ]
+  pull_request:
+    branches: [ master ]
+
+jobs:
+  test:
+
+    runs-on: ubuntu-latest
+
+    steps:
+    - uses: actions/checkout@v2
+    - name: Set up Ruby
+      uses: ruby/setup-ruby@v1
+    - name: Install dependencies
+      run: bundle install
+    - name: Run tests
+      run: bundle exec rspec

data/.gitignore

@@ -6,3 +6,4 @@
 /pkg/
 /spec/reports/
 /tmp/
+*.lock

data/.rspec

@@ -0,0 +1 @@
+--require spec_helper

data/.rubocop.yml

@@ -0,0 +1,31 @@
+---
+
+Style/StringLiterals:
+  EnforcedStyle: double_quotes
+
+Style/HashSyntax:
+  EnforcedStyle: hash_rockets
+
+Style/Documentation:
+  Enabled: false
+
+Metrics/AbcSize:
+  Enabled: false
+
+Metrics/MethodLength:
+  Enabled: false
+
+Metrics/PerceivedComplexity:
+  Enabled: false
+
+Lint/UselessAccessModifier:
+  Enabled: false
+
+Lint/IneffectiveAccessModifier:
+  Enabled: false
+
+Lint/AssignmentInCondition:
+  Enabled: false
+
+Style/SelfAssignment:
+  Enabled: false

data/Gemfile

@@ -1,6 +1,6 @@
+# frozen_string_literal: true
+
 source "https://rubygems.org"
 
 # Specify your gem's dependencies in tax_calculator.gemspec
 gemspec
-
-gem "rake", "~> 12.0"

data/README.md

@@ -1,4 +1,5 @@
 # TaxCalculator
+![Test](https://github.com/coreycarvalho/tax_calculator/workflows/Test/badge.svg)
 
 Welcome to your new gem! In this directory, you'll find the files you need to be able to package up your Ruby library into a gem. Put your Ruby code in the file `lib/tax_calculator`. To experiment with that code, run `bin/console` for an interactive prompt.
 

data/Rakefile

@@ -1,2 +1,4 @@
+# frozen_string_literal: true
+
 require "bundler/gem_tasks"
 task :default => :spec

data/bin/console

@@ -1,5 +1,7 @@
 #!/usr/bin/env ruby
 
+# frozen_string_literal: true
+
 require "bundler/setup"
 require "tax_calculator"
 

data/lib/tax_calculator.rb

@@ -1,6 +1,32 @@
+# frozen_string_literal: true
+
 require "tax_calculator/version"
+require "tax_calculator/federal"
+require "tax_calculator/fica"
+require "tax_calculator/deductions"
+require "tax_calculator/ohio"
+require "tax_calculator/ohio/columbus"
 
 module TaxCalculator
-  class Error < StandardError; end
-  # Your code goes here...
+  class TaxCalculator
+    def initialize(income, four_01_k, ira, hsa, health_premiums)
+      @income = income.to_i
+      @four_01_k = four_01_k.to_i
+      @ira = ira.to_i
+      @hsa = hsa.to_i
+      @health_premiums = health_premiums.to_i
+    end
+
+    def calculate
+      deductions = Deductions.new(@income, @four_01_k, @ira, @hsa, @health_premiums)
+
+      federal = Federal.taxes_for(deductions.federal).round(2)
+      fica = FICA.taxes_for(deductions.fica).round(2)
+      state = Ohio.taxes_for(deductions.ohio).round(2)
+      county = Ohio::Columbus.taxes_for(deductions.columbus).round(2)
+      total = (federal + fica + state + county).round(2)
+
+      { :federal => federal, :fica => fica, :state => state, :county => county, :total => total }
+    end
+  end
 end

data/lib/tax_calculator/deductions.rb

@@ -0,0 +1,34 @@
+# frozen_string_literal: true
+
+module TaxCalculator
+  class Deductions
+    STANDARD_DEDUCTION = 24_800
+
+    attr_reader :federal, :fica, :ohio, :columbus
+
+    def initialize(income, four_01_k, ira, hsa, health_premiums)
+      @federal = for_federal(income, four_01_k, ira, hsa, health_premiums)
+      @fica = for_fica(income, hsa, health_premiums)
+      @ohio = for_ohio(income, four_01_k, ira, hsa, health_premiums)
+      @columbus = for_columbus(income, hsa, health_premiums)
+    end
+
+    def for_federal(income, four_01_k, ira, hsa, health_premiums)
+      (income - (four_01_k + ira + hsa + health_premiums + STANDARD_DEDUCTION))
+    end
+
+    def for_fica(income, hsa, health_premiums)
+      (income - (hsa + health_premiums))
+    end
+
+    def for_ohio(income, four_01_k, ira, hsa, health_premiums)
+      num_exemptions = 2
+      personal_exemption = 2_350 * num_exemptions
+      (income - (four_01_k + ira + hsa + health_premiums + personal_exemption))
+    end
+
+    def for_columbus(income, hsa, health_premiums)
+      income - (hsa + health_premiums)
+    end
+  end
+end

data/lib/tax_calculator/federal.rb

@@ -0,0 +1,40 @@
+# frozen_string_literal: true
+
+module TaxCalculator
+  module Federal
+    BRACKETS = {
+      :married => {
+        10.0 => 19_750.00,
+        12.0 => 80_250.00,
+        22.0 => 171_050.00,
+        24.0 => 326_600.00,
+        32.0 => 414_700.00,
+        35.0 => 622_050.00,
+        37.0 => :remaining
+      }.freeze
+    }.freeze
+
+    def self.taxes_for(income)
+      previous_amount = 0
+      taxes_owed = 0
+
+      BRACKETS[:married].each_pair do |bracket, amount|
+        if amount == :remaining
+          taxes_owed = taxes_owed + ((income - previous_amount) * (bracket / 100))
+          break
+        end
+
+        if income < amount
+          taxes_owed = taxes_owed + ((income - previous_amount) * (bracket / 100))
+          break
+        end
+
+        taxes_owed = taxes_owed + ((amount - previous_amount) * (bracket / 100))
+        previous_amount = amount
+        break if amount == income
+      end
+
+      taxes_owed.round(2)
+    end
+  end
+end

data/lib/tax_calculator/fica.rb

@@ -0,0 +1,17 @@
+# frozen_string_literal: true
+
+module TaxCalculator
+  module FICA
+    SOCIAL_SECURITY_RATE = 6.2
+    SOCIAL_SECURITY_CUTOFF = 275_400.00
+    MEDICARE_RATE = 1.45
+
+    def self.taxes_for(income)
+      if income >= SOCIAL_SECURITY_CUTOFF
+        owed = ((SOCIAL_SECURITY_CUTOFF * SOCIAL_SECURITY_RATE / 100) + (income * MEDICARE_RATE / 100))
+      elsif owed = ((income * SOCIAL_SECURITY_RATE / 100) + (income * MEDICARE_RATE / 100))
+      end
+      owed
+    end
+  end
+end

data/lib/tax_calculator/ohio.rb

@@ -0,0 +1,27 @@
+# frozen_string_literal: true
+
+module TaxCalculator
+  module Ohio
+    def self.taxes_for(income)
+      from_brackets(income).round(2)
+    end
+
+    private
+
+    def self.from_brackets(income)
+      if income <= 21_750
+        0
+      elsif income <= 43_450
+        (income - 21_750) * 0.0285 + 310.47
+      elsif income <= 86_900
+        (income - 43_450) * 0.03326 + 928.92
+      elsif income <= 108_700
+        (income - 86_900) * 0.03802 + 2374.07
+      elsif income <= 217_400
+        (income - 108_700) * 0.04491 + 3202.91
+      elsif income > 217_400
+        (income - 217_400) * 0.04797 + 7999.84
+      end
+    end
+  end
+end

data/lib/tax_calculator/ohio/columbus.rb

@@ -0,0 +1,13 @@
+# frozen_string_literal: true
+
+module TaxCalculator
+  module Ohio
+    module Columbus
+      TAX_RATE = 2.5
+
+      def self.taxes_for(income)
+        (income * TAX_RATE / 100).round(2)
+      end
+    end
+  end
+end

data/lib/tax_calculator/version.rb

@@ -1,3 +1,5 @@
+# frozen_string_literal: true
+
 module TaxCalculator
-  VERSION = "0.1.0"
+  VERSION = "0.2.0"
 end

data/tax_calculator.gemspec

@@ -1,4 +1,6 @@
-require_relative 'lib/tax_calculator/version'
+# frozen_string_literal: true
+
+require_relative "lib/tax_calculator/version"
 
 Gem::Specification.new do |spec|
   spec.name          = "tax_calculator"
@@ -7,16 +9,23 @@ Gem::Specification.new do |spec|
   spec.email         = ["coreycarvalho@fastmail.com"]
 
   spec.summary       = "Calculate estimated income tax liability"
-  spec.description   = "This gem provides an easy way to estimate how much income tax you owe in a given year. This is to be used as an estimate only. This gem is not a replacement for CPA services. Please consult your CPA for anything tax related."
+  spec.description   =
+    "This gem provides an easy way to estimate how much income tax you owe in a given year.
+    This is to be used as an estimate only. This gem is not a replacement for CPA services.
+    Please consult your CPA for anything tax related."
   spec.homepage      = "https://github.com/coreycarvalho/tax_calculator.git"
   spec.license       = "MIT"
   spec.required_ruby_version = Gem::Requirement.new(">= 2.3.0")
 
-  spec.files         = Dir.chdir(File.expand_path('..', __FILE__)) do
+  spec.files = Dir.chdir(File.expand_path(__dir__)) do
     `git ls-files -z`.split("\x0").reject { |f| f.match(%r{^(test|spec|features)/}) }
   end
 
   spec.bindir        = "exe"
   spec.executables   = spec.files.grep(%r{^exe/}) { |f| File.basename(f) }
   spec.require_paths = ["lib"]
+
+  spec.add_development_dependency "rake", "~> 13.0"
+  spec.add_development_dependency "rspec", "~> 3.0"
+  spec.add_development_dependency "rubocop", "~> 0.87"
 end

metadata

@@ -1,7 +1,7 @@
 --- !ruby/object:Gem::Specification
 name: tax_calculator
 version: !ruby/object:Gem::Version
-  version: 0.1.0
+  version: 0.2.0
 platform: ruby
 authors:
 - Corey Carvalho
@@ -9,26 +9,77 @@ autorequire:
 bindir: exe
 cert_chain: []
 date: 2020-07-10 00:00:00.000000000 Z
-dependencies: []
-description: This gem provides an easy way to estimate how much income tax you owe
-  in a given year. This is to be used as an estimate only. This gem is not a replacement
-  for CPA services. Please consult your CPA for anything tax related.
+dependencies:
+- !ruby/object:Gem::Dependency
+  name: rake
+  requirement: !ruby/object:Gem::Requirement
+    requirements:
+    - - "~>"
+      - !ruby/object:Gem::Version
+        version: '13.0'
+  type: :development
+  prerelease: false
+  version_requirements: !ruby/object:Gem::Requirement
+    requirements:
+    - - "~>"
+      - !ruby/object:Gem::Version
+        version: '13.0'
+- !ruby/object:Gem::Dependency
+  name: rspec
+  requirement: !ruby/object:Gem::Requirement
+    requirements:
+    - - "~>"
+      - !ruby/object:Gem::Version
+        version: '3.0'
+  type: :development
+  prerelease: false
+  version_requirements: !ruby/object:Gem::Requirement
+    requirements:
+    - - "~>"
+      - !ruby/object:Gem::Version
+        version: '3.0'
+- !ruby/object:Gem::Dependency
+  name: rubocop
+  requirement: !ruby/object:Gem::Requirement
+    requirements:
+    - - "~>"
+      - !ruby/object:Gem::Version
+        version: '0.87'
+  type: :development
+  prerelease: false
+  version_requirements: !ruby/object:Gem::Requirement
+    requirements:
+    - - "~>"
+      - !ruby/object:Gem::Version
+        version: '0.87'
+description: |-
+  This gem provides an easy way to estimate how much income tax you owe in a given year.
+      This is to be used as an estimate only. This gem is not a replacement for CPA services.
+      Please consult your CPA for anything tax related.
 email:
 - coreycarvalho@fastmail.com
 executables: []
 extensions: []
 extra_rdoc_files: []
 files:
+- ".github/workflows/lint.yml"
+- ".github/workflows/ruby.yml"
 - ".gitignore"
+- ".rspec"
+- ".rubocop.yml"
 - ".ruby-version"
 - Gemfile
-- Gemfile.lock
 - LICENSE.txt
 - README.md
 - Rakefile
 - bin/console
 - bin/setup
 - lib/tax_calculator.rb
+- lib/tax_calculator/deductions.rb
+- lib/tax_calculator/federal.rb
+- lib/tax_calculator/fica.rb
+- lib/tax_calculator/ohio.rb
+- lib/tax_calculator/ohio/columbus.rb
 - lib/tax_calculator/version.rb
 - tax_calculator.gemspec
 homepage: https://github.com/coreycarvalho/tax_calculator.git

data/Gemfile.lock

@@ -1,19 +0,0 @@
-PATH
-  remote: .
-  specs:
-    tax_calculator (0.1.0)
-
-GEM
-  remote: https://rubygems.org/
-  specs:
-    rake (12.3.3)
-
-PLATFORMS
-  ruby
-
-DEPENDENCIES
-  rake (~> 12.0)
-  tax_calculator!
-
-BUNDLED WITH
-   2.1.2