us_income_tax 0.1.0

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data/.rubocop.yml

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+AllCops:
+  TargetRubyVersion: 3.0
+
+Style/StringLiterals:
+  EnforcedStyle: double_quotes
+
+Style/StringLiteralsInInterpolation:
+  EnforcedStyle: double_quotes

data/CHANGELOG.md

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+## [Unreleased]
+
+## [0.1.0] - 2025-01-06
+
+- Initial release

data/LICENSE.txt

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+The MIT License (MIT)
+
+Copyright (c) 2025 Jason Kim
+
+Permission is hereby granted, free of charge, to any person obtaining a copy
+of this software and associated documentation files (the "Software"), to deal
+in the Software without restriction, including without limitation the rights
+to use, copy, modify, merge, publish, distribute, sublicense, and/or sell
+copies of the Software, and to permit persons to whom the Software is
+furnished to do so, subject to the following conditions:
+
+The above copyright notice and this permission notice shall be included in
+all copies or substantial portions of the Software.
+
+THE SOFTWARE IS PROVIDED "AS IS", WITHOUT WARRANTY OF ANY KIND, EXPRESS OR
+IMPLIED, INCLUDING BUT NOT LIMITED TO THE WARRANTIES OF MERCHANTABILITY,
+FITNESS FOR A PARTICULAR PURPOSE AND NONINFRINGEMENT. IN NO EVENT SHALL THE
+AUTHORS OR COPYRIGHT HOLDERS BE LIABLE FOR ANY CLAIM, DAMAGES OR OTHER
+LIABILITY, WHETHER IN AN ACTION OF CONTRACT, TORT OR OTHERWISE, ARISING FROM,
+OUT OF OR IN CONNECTION WITH THE SOFTWARE OR THE USE OR OTHER DEALINGS IN
+THE SOFTWARE.

data/README.md

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+# USIncomeTax
+
+Calculate US Federal Income Tax
+
+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/us_income_tax`. To experiment with that code, run `bin/console` for an interactive prompt.
+
+## Installation
+
+Install the gem and add to the application's Gemfile by executing:
+
+    $ bundle add us_income_tax
+
+If bundler is not being used to manage dependencies, install the gem by executing:
+
+    $ gem install us_income_tax
+
+## Usage
+
+```ruby
+year = 2024 # Supports 2024 and 2025 only
+gross_income = 777777
+type = :single # Supports :single, :married_filing_jointly, :married_filing_separately, :head_of_household
+
+calculation_result = Calculator.calculate(year, gross_income, type)
+
+tax_brackets = calculation_result.brackets[calculation_result.year.to_s][calculation_result.type]
+total_tax = calculation_result.total_tax 
+net_income = calculation_result.net_income
+```
+
+## Development
+
+After checking out the repo, run `bin/setup` to install dependencies. Then, run `rake test` to run the tests. You can also run `bin/console` for an interactive prompt that will allow you to experiment.
+
+To install this gem onto your local machine, run `bundle exec rake install`. To release a new version, update the version number in `version.rb`, and then run `bundle exec rake release`, which will create a git tag for the version, push git commits and the created tag, and push the `.gem` file to [rubygems.org](https://rubygems.org).
+
+## Links
+
+- [2024 and 2025 tax brackets and federal income tax rates](https://www.fidelity.com/learning-center/personal-finance/tax-brackets)
+
+## Contributing
+
+Bug reports and pull requests are welcome on GitHub at https://github.com/serv/us_income_tax.
+
+## License
+
+The gem is available as open source under the terms of the [MIT License](https://opensource.org/licenses/MIT).

data/Rakefile

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+# frozen_string_literal: true
+
+require "bundler/gem_tasks"
+require "minitest/test_task"
+
+Minitest::TestTask.create
+
+require "rubocop/rake_task"
+
+RuboCop::RakeTask.new
+
+task default: %i[test rubocop]

data/data/federal_tax_bracket.json

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+{
+  "2024": {
+    "single": [
+      { "rate": 10, "floor": 0, "ceiling": 11600 },
+      { "rate": 12, "floor": 11601, "ceiling": 47150 },
+      { "rate": 22, "floor": 47151, "ceiling": 100525 },
+      { "rate": 24, "floor": 100526, "ceiling": 191950 },
+      { "rate": 32, "floor": 191951, "ceiling": 243725 },
+      { "rate": 35, "floor": 243726, "ceiling": 609350 },
+      { "rate": 37, "floor": 609351, "ceiling": null }
+    ],
+    "married_filing_jointly": [
+      { "rate": 10, "floor": 0, "ceiling": 23200 },
+      { "rate": 12, "floor": 23201, "ceiling": 94300 },
+      { "rate": 22, "floor": 94301, "ceiling": 201050 },
+      { "rate": 24, "floor": 201051, "ceiling": 383900 },
+      { "rate": 32, "floor": 383901, "ceiling": 487450 },
+      { "rate": 35, "floor": 487451, "ceiling": 731200 },
+      { "rate": 37, "floor": 731201, "ceiling": null }
+    ],
+    "married_filing_separately": [
+      { "rate": 10, "floor": 0, "ceiling": 11600 },
+      { "rate": 12, "floor": 11601, "ceiling": 47150 },
+      { "rate": 22, "floor": 47151, "ceiling": 100525 },
+      { "rate": 24, "floor": 100526, "ceiling": 191950 },
+      { "rate": 32, "floor": 191951, "ceiling": 243725 },
+      { "rate": 35, "floor": 243726, "ceiling": 365600 },
+      { "rate": 37, "floor": 365601, "ceiling": null }
+    ],
+    "head_of_household": [
+      { "rate": 10, "floor": 0, "ceiling": 16550 },
+      { "rate": 12, "floor": 16551, "ceiling": 63100 },
+      { "rate": 22, "floor": 63101, "ceiling": 100500 },
+      { "rate": 24, "floor": 100501, "ceiling": 191950 },
+      { "rate": 32, "floor": 191951, "ceiling": 243700 },
+      { "rate": 35, "floor": 243701, "ceiling": 609350 },
+      { "rate": 37, "floor": 609351, "ceiling": null }
+    ]
+  },
+  "2025": {
+    "single": [
+      { "rate": 10, "floor": 0, "ceiling": 11925 },
+      { "rate": 12, "floor": 11926, "ceiling": 48475 },
+      { "rate": 22, "floor": 48476, "ceiling": 103350 },
+      { "rate": 24, "floor": 103351, "ceiling": 197300 },
+      { "rate": 32, "floor": 197301, "ceiling": 250525 },
+      { "rate": 35, "floor": 250526, "ceiling": 626350 },
+      { "rate": 37, "floor": 626351, "ceiling": null }
+    ],
+    "married_filing_jointly": [
+      { "rate": 10, "floor": 0, "ceiling": 23850 },
+      { "rate": 12, "floor": 23851, "ceiling": 96950 },
+      { "rate": 22, "floor": 96951, "ceiling": 206700 },
+      { "rate": 24, "floor": 206701, "ceiling": 394600 },
+      { "rate": 32, "floor": 394601, "ceiling": 501050 },
+      { "rate": 35, "floor": 501051, "ceiling": 751600 },
+      { "rate": 37, "floor": 751601, "ceiling": null }
+    ],
+    "married_filing_separately": [
+      { "rate": 10, "floor": 0, "ceiling": 11925 },
+      { "rate": 12, "floor": 11926, "ceiling": 48475 },
+      { "rate": 22, "floor": 48476, "ceiling": 103350 },
+      { "rate": 24, "floor": 103351, "ceiling": 197300 },
+      { "rate": 32, "floor": 197301, "ceiling": 250525 },
+      { "rate": 35, "floor": 250526, "ceiling": 375800 },
+      { "rate": 37, "floor": 375801, "ceiling": null }
+    ],
+    "head_of_household": [
+      { "rate": 10, "floor": 0, "ceiling": 17000 },
+      { "rate": 12, "floor": 17001, "ceiling": 64850 },
+      { "rate": 22, "floor": 64851, "ceiling": 103350 },
+      { "rate": 24, "floor": 103351, "ceiling": 197300 },
+      { "rate": 32, "floor": 197301, "ceiling": 250500 },
+      { "rate": 35, "floor": 250501, "ceiling": 626350 },
+      { "rate": 37, "floor": 626351, "ceiling": null }
+    ]
+  }
+}

data/lib/us_income_tax/bracket.rb

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+module USIncomeTax
+  class Bracket
+    attr_accessor :year, :type, :rate, :floor_amount, :ceiling_amount, :gross_amount, :tax_amount_intermediate,
+                  :tax_amount, :net_amount_intermediate, :net_amount
+
+    def initialize(year, type, rate, floor_amount, ceiling_amount)
+      @year = year.to_i
+      @type = type.to_sym
+      @rate = rate.to_f / 100
+      @floor_amount = floor_amount
+      @ceiling_amount = ceiling_amount
+      @gross_amount = nil
+      @tax_amount_intermediate = nil
+      @tax_amount = nil
+      @net_amount_intermediate = nil
+      @net_amount = nil
+    end
+
+    def hold_gross_amount(remaining)
+      current_floor = @floor_amount == 0 ? @floor_amount.to_f : (@floor_amount - 1).to_f
+
+      @gross_amount = [if @ceiling_amount
+                         @ceiling_amount.to_f - current_floor
+                       else
+                         Float::INFINITY
+                       end,
+                       remaining].min
+    end
+
+    def calculate_tax
+      @tax_amount_intermediate = @gross_amount * @rate
+      @tax_amount = @tax_amount_intermediate.round(2)
+    end
+
+    def calculate_net_income
+      @net_amount_intermediate = @gross_amount - @tax_amount_intermediate
+      @net_amount = @net_amount_intermediate.round(2)
+    end
+  end
+end

data/lib/us_income_tax/bracket_library.rb

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+module USIncomeTax
+  class BracketLibrary
+    attr_accessor :content
+
+    def initialize(hash)
+      @content = {}
+      populate_content(hash)
+    end
+
+    def populate_content(hash)
+      hash.each do |year, types|
+        @content[year] = BracketLibrary.serialize_types(year, types)
+      end
+    end
+
+    def self.serialize_types(year, types)
+      types_hash = {}
+      types.map do |type, brackets|
+        temp_symbol = type.to_sym
+        types_hash[temp_symbol] = serialize_brackets(year, type, brackets)
+      end
+      types_hash
+    end
+
+    def self.serialize_brackets(year, type, brackets)
+      brackets.map do |bracket|
+        serialize_bracket(year, type, bracket)
+      end
+    end
+
+    def self.serialize_bracket(year, type, bracket)
+      Bracket.new(year, type, bracket["rate"], bracket["floor"], bracket["ceiling"])
+    end
+  end
+end

data/lib/us_income_tax/bracket_loader.rb

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+require "json"
+
+module USIncomeTax
+  class BracketLoader
+    FILE_PATH = "data/federal_tax_bracket.json"
+
+    def self.load
+      file = File.read(FILE_PATH)
+      data_hash = JSON.parse(file)
+    end
+  end
+end

data/lib/us_income_tax/calculation_result.rb

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+module USIncomeTax
+  class CalculationResult
+    attr_accessor :year, :gross_income, :type, :brackets, :total_tax, :net_income
+
+    def initialize(year, gross_income, type)
+      @year = year
+      @gross_income = gross_income
+      @type = type
+
+      loaded_static_brackets = ::USIncomeTax::BracketLoader.load
+
+      @brackets = BracketLibrary.new(loaded_static_brackets).content
+      @total_tax = nil
+      @net_income = nil
+    end
+
+    def calculate
+      assign_income_to_tax_brackets
+      calculate_tax_brackets
+      calculate_total_tax
+      calculate_net_income
+    end
+
+    def assign_income_to_tax_brackets
+      types_in_year = @brackets[@year.to_s]
+      brackets_in_type = types_in_year[@type.to_sym]
+
+      remaining_gross_income = @gross_income
+      brackets_in_type.each do |bracket|
+        bracket.hold_gross_amount(remaining_gross_income)
+        remaining_gross_income -= bracket.gross_amount
+      end
+    end
+
+    # Must call assign_income_to_tax_brackets before usage
+    def calculate_tax_brackets
+      types_in_year = @brackets[@year.to_s]
+      brackets_in_type = types_in_year[@type.to_sym]
+
+      brackets_in_type.each do |bracket|
+        bracket.calculate_tax
+      end
+    end
+
+    # Must call calculate_tax_brackets before usage
+    def calculate_total_tax
+      types_in_year = @brackets[@year.to_s]
+      brackets_in_type = types_in_year[@type.to_sym]
+
+      @total_tax = brackets_in_type.reduce(0) do |result, element|
+        result + element.tax_amount
+      end
+    end
+
+    def calculate_net_income
+      @net_income = @gross_income - @total_tax
+    end
+  end
+end

data/lib/us_income_tax/calculator.rb

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+module USIncomeTax
+  class Calculator
+    def self.calculate(year, gross_income, type)
+      calculation_result = CalculationResult.new(year, gross_income, type)
+      calculation_result.calculate
+      calculation_result
+    end
+  end
+end

data/lib/us_income_tax/scenario.rb

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+module USIncomeTax
+  # Interface for us_income_tax gem
+  class Scenario
+    attr_accessor :result
+
+    def initialize(year, gross_income, type)
+      @year = year
+      @gross_income = gross_income
+      @type = type # TODO: Validate this against 4 types
+      @result = nil
+    end
+
+    def calculate
+      @result = Calculator.calculate(@year, @gross_income, @type)
+    end
+  end
+end

data/lib/us_income_tax/version.rb

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+# frozen_string_literal: true
+
+module USIncomeTax
+  VERSION = "0.1.0"
+end

data/lib/us_income_tax.rb

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+# frozen_string_literal: true
+
+require_relative "us_income_tax/version"
+require_relative "us_income_tax/bracket_library"
+require_relative "us_income_tax/bracket_loader"
+require_relative "us_income_tax/bracket"
+require_relative "us_income_tax/calculation_result"
+require_relative "us_income_tax/calculator"
+
+module USIncomeTax
+  class Error < StandardError; end
+  # Your code goes here...
+end

data/sig/us_income_tax.rbs

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+module USIncomeTax
+  VERSION: String
+  # See the writing guide of rbs: https://github.com/ruby/rbs#guides
+end

metadata

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+--- !ruby/object:Gem::Specification
+name: us_income_tax
+version: !ruby/object:Gem::Version
+  version: 0.1.0
+platform: ruby
+authors:
+- Jason Kim
+autorequire:
+bindir: exe
+cert_chain: []
+date: 2025-02-05 00:00:00.000000000 Z
+dependencies: []
+description: Calculate US federal income tax. The gem can calculate how much tax should
+  be paid for different tax brackets
+email:
+- iamjsonkim@gmail.com
+executables: []
+extensions: []
+extra_rdoc_files: []
+files:
+- ".rubocop.yml"
+- CHANGELOG.md
+- LICENSE.txt
+- README.md
+- Rakefile
+- data/federal_tax_bracket.json
+- lib/us_income_tax.rb
+- lib/us_income_tax/bracket.rb
+- lib/us_income_tax/bracket_library.rb
+- lib/us_income_tax/bracket_loader.rb
+- lib/us_income_tax/calculation_result.rb
+- lib/us_income_tax/calculator.rb
+- lib/us_income_tax/scenario.rb
+- lib/us_income_tax/version.rb
+- sig/us_income_tax.rbs
+homepage: https://github.com/serv/us_income_tax
+licenses:
+- MIT
+metadata:
+  homepage_uri: https://github.com/serv/us_income_tax
+  source_code_uri: https://github.com/serv/us_income_tax
+  changelog_uri: https://github.com/serv/us_income_tax
+post_install_message:
+rdoc_options: []
+require_paths:
+- lib
+required_ruby_version: !ruby/object:Gem::Requirement
+  requirements:
+  - - ">="
+    - !ruby/object:Gem::Version
+      version: 3.0.0
+required_rubygems_version: !ruby/object:Gem::Requirement
+  requirements:
+  - - ">="
+    - !ruby/object:Gem::Version
+      version: '0'
+requirements: []
+rubygems_version: 3.5.16
+signing_key:
+specification_version: 4
+summary: Calculate US Federal Income Tax
+test_files: []