us_income_tax 0.1.2 → 0.2.0

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@@ -1,7 +1,7 @@
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data/data/hsa_max_contribution.json

@@ -0,0 +1,12 @@
+{
+  "2024": {
+    "self-only": 4150,
+    "family": 8300,
+    "additional-catch-up": 1000
+  },
+  "2025": {
+    "self-only": 4300,
+    "family": 8550,
+    "additional-catch-up": 1000
+  }
+}

data/lib/us_income_tax/bracket_loader.rb

@@ -7,7 +7,7 @@ module USIncomeTax
     def self.load
       json_file_path = File.expand_path(FILE_PATH, __dir__)
       file = File.read(json_file_path)
-      data_hash = JSON.parse(file)
+      JSON.parse(file)
     end
   end
 end

data/lib/us_income_tax/calculation_result.rb

@@ -1,10 +1,11 @@
 module USIncomeTax
   class CalculationResult
-    attr_accessor :year, :gross_income, :type, :brackets, :total_tax, :net_income
+    attr_accessor :year, :gross_income, :taxable_income, :type, :brackets, :total_tax, :net_income, :options
 
-    def initialize(year, gross_income, type)
+    def initialize(year, gross_income, type, options)
       @year = year
       @gross_income = gross_income
+      @taxable_income = @gross_income # By default, taxable income is the same as the gross income
       @type = type
 
       loaded_static_brackets = ::USIncomeTax::BracketLoader.load
@@ -12,11 +13,16 @@ module USIncomeTax
       @brackets = BracketLibrary.new(loaded_static_brackets).content
       @total_tax = nil
       @net_income = nil
+
+      return if options.nil?
+
+      @options = DTO::CalculationResultOptions.new(options)
     end
 
     def calculate
       assign_income_to_tax_brackets
       calculate_tax_brackets
+      calculate_taxable_income
       calculate_total_tax
       calculate_net_income
     end
@@ -33,6 +39,14 @@ module USIncomeTax
     end
 
     # Must call assign_income_to_tax_brackets before usage
+    def calculate_taxable_income
+      return if @options.nil? || @options.hsa.nil?
+
+      hsa_calculation_result = Hsa::TaxableIncomeCalculator.calculate(@year, @gross_income, @options.hsa)
+      @taxable_income = hsa_calculation_result.taxable_income
+    end
+
+    # Must call calculate_taxable_income before usage
     def calculate_tax_brackets
       types_in_year = @brackets[@year.to_s]
       brackets_in_type = types_in_year[@type.to_sym]

data/lib/us_income_tax/calculator.rb

@@ -1,7 +1,7 @@
 module USIncomeTax
   class Calculator
-    def self.calculate(year, gross_income, type)
-      calculation_result = CalculationResult.new(year, gross_income, type)
+    def self.calculate(year, gross_income, type, options)
+      calculation_result = CalculationResult.new(year, gross_income, type, options)
       calculation_result.calculate
       calculation_result
     end

data/lib/us_income_tax/dto/calculation_result_options.rb

@@ -0,0 +1,13 @@
+module USIncomeTax
+  module DTO
+    class CalculationResultOptions
+      attr_accessor :hsa
+
+      def initialize(options)
+        return if options[:hsa].nil?
+
+        @hsa = CalculationResultOptionsHsa.new(options[:hsa])
+      end
+    end
+  end
+end

data/lib/us_income_tax/dto/calculation_result_options_hsa.rb

@@ -0,0 +1,13 @@
+module USIncomeTax
+  module DTO
+    class CalculationResultOptionsHsa
+      attr_accessor :year, :hsa_contribution_amount, :hsa_type
+
+      def initialize(hsa_options)
+        @year = hsa_options[:year]
+        @hsa_contribution_amount = hsa_options[:hsa_contribution_amount]
+        @hsa_type = hsa_options[:hsa_type]
+      end
+    end
+  end
+end

data/lib/us_income_tax/hsa/calculation_result.rb

@@ -0,0 +1,53 @@
+module USIncomeTax
+  module Hsa
+    class CalculationResult
+      attr_accessor :year, :gross_income, :taxable_income, :options, :max_contributions
+
+      def initialize(year, gross_income, hsa_options)
+        @year = year
+        @gross_income = gross_income
+        @taxable_income = 0
+        @options = hsa_options
+        @max_contributions = MaxContributionDataLoader.load
+      end
+
+      def calculate
+        validation_result = validate_inputs
+        nil unless validation_result[:valid]
+
+        @taxable_income = @gross_income - @options.hsa_contribution_amount
+      end
+
+      def validate_inputs
+        year_contributions = @max_contributions[@year.to_s]
+
+        if @options.hsa_type == "self-only"
+          if @options.hsa_contribution_amount > year_contributions["self-only"]
+            {
+              valid: false,
+              message: "HSA contribution amount exceeds the maximum contribution amount for self-only HSA"
+            }
+          else
+            {
+              valid: true,
+              message: nil
+            }
+          end
+        elsif @options.hsa_type == "family"
+          if @options.hsa_contribution_amount > year_contributions["family"]
+            {
+              valid: false,
+              message: "HSA contribution amount exceeds the maximum contribution amount for family HSA"
+            }
+          else
+            {
+              valid: true,
+              message: nil
+            }
+          end
+        end
+        # TODO: handle additional-catch-up
+      end
+    end
+  end
+end

data/lib/us_income_tax/hsa/max_contribution_data_loader.rb

@@ -0,0 +1,15 @@
+require "json"
+
+module USIncomeTax
+  module Hsa
+    class MaxContributionDataLoader
+      FILE_PATH = "../../../data/hsa_max_contribution.json"
+
+      def self.load
+        json_file_path = File.expand_path(FILE_PATH, __dir__)
+        file = File.read(json_file_path)
+        JSON.parse(file)
+      end
+    end
+  end
+end

data/lib/us_income_tax/hsa/taxable_income_calculator.rb

@@ -0,0 +1,11 @@
+module USIncomeTax
+  module Hsa
+    class TaxableIncomeCalculator
+      def self.calculate(year, gross_income, options)
+        calculation_result = CalculationResult.new(year, gross_income, options)
+        calculation_result.calculate
+        calculation_result
+      end
+    end
+  end
+end

data/lib/us_income_tax/version.rb

@@ -1,5 +1,5 @@
 # frozen_string_literal: true
 
 module USIncomeTax
-  VERSION = "0.1.2"
+  VERSION = "0.2.0"
 end

data/lib/us_income_tax.rb

@@ -7,6 +7,15 @@ require_relative "us_income_tax/bracket"
 require_relative "us_income_tax/calculation_result"
 require_relative "us_income_tax/calculator"
 
+# HSA
+require_relative "us_income_tax/hsa/max_contribution_data_loader"
+require_relative "us_income_tax/hsa/taxable_income_calculator"
+require_relative "us_income_tax/hsa/calculation_result"
+
+# DTO
+require_relative "us_income_tax/dto/calculation_result_options"
+require_relative "us_income_tax/dto/calculation_result_options_hsa"
+
 module USIncomeTax
   class Error < StandardError; end
   # Your code goes here...

metadata

@@ -1,14 +1,14 @@
 --- !ruby/object:Gem::Specification
 name: us_income_tax
 version: !ruby/object:Gem::Version
-  version: 0.1.2
+  version: 0.2.0
 platform: ruby
 authors:
 - Jason Kim
 autorequire:
 bindir: exe
 cert_chain: []
-date: 2025-02-06 00:00:00.000000000 Z
+date: 2025-02-12 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
@@ -24,12 +24,18 @@ files:
 - README.md
 - Rakefile
 - data/federal_tax_bracket.json
+- data/hsa_max_contribution.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/dto/calculation_result_options.rb
+- lib/us_income_tax/dto/calculation_result_options_hsa.rb
+- lib/us_income_tax/hsa/calculation_result.rb
+- lib/us_income_tax/hsa/max_contribution_data_loader.rb
+- lib/us_income_tax/hsa/taxable_income_calculator.rb
 - lib/us_income_tax/scenario.rb
 - lib/us_income_tax/version.rb
 - sig/us_income_tax.rbs