@equisoft/tax-us 0.0.1-snapshot.20250723132536

package/dist/taxes/income-tax.js

@@ -0,0 +1,593 @@
+"use strict";
+Object.defineProperty(exports, "__esModule", { value: true });
+exports.TAX_BRACKETS = exports.CA_LOWEST_TAX_RATE_2025 = void 0;
+exports.getTaxAmount = getTaxAmount;
+exports.getRate = getRate;
+exports.getTaxRates = getTaxRates;
+exports.getFederalTaxRates = getFederalTaxRates;
+exports.getFederalBaseTaxAmount = getFederalBaseTaxAmount;
+exports.getFederalTaxCreditRate = getFederalTaxCreditRate;
+exports.getFederalBaseCredit = getFederalBaseCredit;
+exports.getProvincialAbatement = getProvincialAbatement;
+exports.getFederalTaxAmount = getFederalTaxAmount;
+exports.getProvincialSurtaxAmount = getProvincialSurtaxAmount;
+exports.getProvincialBaseTaxAmount = getProvincialBaseTaxAmount;
+exports.getProvincialBaseCredit = getProvincialBaseCredit;
+exports.getProvincialTaxAmount = getProvincialTaxAmount;
+exports.getFederalMarginalRate = getFederalMarginalRate;
+exports.getProvincialMarginalRate = getProvincialMarginalRate;
+exports.getTotalMarginalRate = getTotalMarginalRate;
+exports.getMaxProvincialMarginalRate = getMaxProvincialMarginalRate;
+exports.getMaxFederalMarginalRate = getMaxFederalMarginalRate;
+exports.getTotalMaxMarginalRate = getTotalMaxMarginalRate;
+exports.getTotalTaxAmount = getTotalTaxAmount;
+exports.getEffectiveRate = getEffectiveRate;
+/*
+Sources
+    http://www.taxtips.ca/marginaltaxrates.htm
+    Abattement QC: http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/rtrn/cmpltng/ddctns/lns409-485/440-fra.html
+
+Revised
+    2024-12-24
+*/
+const misc_1 = require("../misc");
+const utils_1 = require("../utils");
+exports.CA_LOWEST_TAX_RATE_2025 = 0.145;
+exports.TAX_BRACKETS = {
+    CA: {
+        ABATEMENT: 0,
+        TAX_CREDIT_RATE: 0.14,
+        BASE_TAX_CREDIT: 16129,
+        RATES: [{
+                FROM: 0,
+                TO: 57375,
+                RATE: 0.14,
+            }, {
+                FROM: 57375,
+                TO: 114750,
+                RATE: 0.205,
+            }, {
+                FROM: 114750,
+                TO: 177882,
+                RATE: 0.26,
+            }, {
+                FROM: 177882,
+                TO: 253414,
+                RATE: 0.2932,
+            }, {
+                FROM: 253414,
+                TO: 999999999,
+                RATE: 0.33,
+            }],
+        SURTAX_RATES: [{
+                FROM: 0,
+                TO: 999999999,
+                RATE: 0,
+            }],
+    },
+    AB: {
+        ABATEMENT: 0,
+        TAX_CREDIT_RATE: 0.10,
+        BASE_TAX_CREDIT: 22323,
+        RATES: [{
+                FROM: 0,
+                TO: 151234,
+                RATE: 0.10,
+            }, {
+                FROM: 151234,
+                TO: 181481,
+                RATE: 0.12,
+            }, {
+                FROM: 181481,
+                TO: 241974,
+                RATE: 0.13,
+            }, {
+                FROM: 241974,
+                TO: 362961,
+                RATE: 0.14,
+            }, {
+                FROM: 362961,
+                TO: 999999999,
+                RATE: 0.15,
+            }],
+        SURTAX_RATES: [{
+                FROM: 0,
+                TO: 999999999,
+                RATE: 0,
+            }],
+    },
+    BC: {
+        ABATEMENT: 0,
+        TAX_CREDIT_RATE: 0.0506,
+        BASE_TAX_CREDIT: 12932,
+        RATES: [{
+                FROM: 0,
+                TO: 49279,
+                RATE: 0.0506,
+            }, {
+                FROM: 49279,
+                TO: 98560,
+                RATE: 0.077,
+            }, {
+                FROM: 98560,
+                TO: 113158,
+                RATE: 0.105,
+            }, {
+                FROM: 113158,
+                TO: 137407,
+                RATE: 0.1229,
+            }, {
+                FROM: 137407,
+                TO: 186306,
+                RATE: 0.147,
+            }, {
+                FROM: 186306,
+                TO: 259829,
+                RATE: 0.168,
+            }, {
+                FROM: 259829,
+                TO: 999999999,
+                RATE: 0.205,
+            }],
+        SURTAX_RATES: [{
+                FROM: 0,
+                TO: 999999999,
+                RATE: 0,
+            }],
+    },
+    MB: {
+        ABATEMENT: 0,
+        TAX_CREDIT_RATE: 0.108,
+        BASE_TAX_CREDIT: 15969,
+        RATES: [{
+                FROM: 0,
+                TO: 47564,
+                RATE: 0.108,
+            }, {
+                FROM: 47564,
+                TO: 101200,
+                RATE: 0.1275,
+            }, {
+                FROM: 101200,
+                TO: 999999999,
+                RATE: 0.174,
+            }],
+        SURTAX_RATES: [{
+                FROM: 0,
+                TO: 999999999,
+                RATE: 0,
+            }],
+    },
+    NB: {
+        ABATEMENT: 0,
+        TAX_CREDIT_RATE: 0.094,
+        BASE_TAX_CREDIT: 13396,
+        RATES: [{
+                FROM: 0,
+                TO: 51306,
+                RATE: 0.0940,
+            }, {
+                FROM: 51306,
+                TO: 102614,
+                RATE: 0.14,
+            }, {
+                FROM: 102614,
+                TO: 190060,
+                RATE: 0.16,
+            }, {
+                FROM: 190060,
+                TO: 999999999,
+                RATE: 0.195,
+            }],
+        SURTAX_RATES: [{
+                FROM: 0,
+                TO: 999999999,
+                RATE: 0,
+            }],
+    },
+    NL: {
+        ABATEMENT: 0,
+        TAX_CREDIT_RATE: 0.087,
+        BASE_TAX_CREDIT: 11067,
+        RATES: [{
+                FROM: 0,
+                TO: 44192,
+                RATE: 0.087,
+            }, {
+                FROM: 44192,
+                TO: 88382,
+                RATE: 0.145,
+            }, {
+                FROM: 88382,
+                TO: 157792,
+                RATE: 0.158,
+            }, {
+                FROM: 157792,
+                TO: 220910,
+                RATE: 0.178,
+            }, {
+                FROM: 220910,
+                TO: 282214,
+                RATE: 0.198,
+            }, {
+                FROM: 282214,
+                TO: 564429,
+                RATE: 0.208,
+            }, {
+                FROM: 564429,
+                TO: 1128858,
+                RATE: 0.213,
+            }, {
+                FROM: 1128858,
+                TO: 999999999,
+                RATE: 0.218,
+            }],
+        SURTAX_RATES: [{
+                FROM: 0,
+                TO: 999999999,
+                RATE: 0,
+            }],
+    },
+    NS: {
+        ABATEMENT: 0,
+        TAX_CREDIT_RATE: 0.0879,
+        BASE_TAX_CREDIT: 8744,
+        RATES: [{
+                FROM: 0,
+                TO: 30507,
+                RATE: 0.0879,
+            }, {
+                FROM: 30507,
+                TO: 61015,
+                RATE: 0.1495,
+            }, {
+                FROM: 61015,
+                TO: 95883,
+                RATE: 0.1667,
+            }, {
+                FROM: 95883,
+                TO: 154650,
+                RATE: 0.175,
+            }, {
+                FROM: 154650,
+                TO: 999999999,
+                RATE: 0.21,
+            }],
+        SURTAX_RATES: [{
+                FROM: 0,
+                TO: 999999999,
+                RATE: 0,
+            }],
+    },
+    PE: {
+        ABATEMENT: 0,
+        TAX_CREDIT_RATE: 0.095,
+        BASE_TAX_CREDIT: 14250,
+        RATES: [{
+                FROM: 0,
+                TO: 33328,
+                RATE: 0.095,
+            }, {
+                FROM: 33328,
+                TO: 64656,
+                RATE: 0.1347,
+            }, {
+                FROM: 64656,
+                TO: 105000,
+                RATE: 0.166,
+            }, {
+                FROM: 105000,
+                TO: 140000,
+                RATE: 0.1762,
+            }, {
+                FROM: 140000,
+                TO: 999999999,
+                RATE: 0.19,
+            }],
+        SURTAX_RATES: [{
+                FROM: 0,
+                TO: 999999999,
+                RATE: 0,
+            }],
+    },
+    ON: {
+        ABATEMENT: 0,
+        TAX_CREDIT_RATE: 0.0505,
+        BASE_TAX_CREDIT: 12747,
+        RATES: [{
+                FROM: 0,
+                TO: 52886,
+                RATE: 0.0505,
+            }, {
+                FROM: 52886,
+                TO: 105775,
+                RATE: 0.0915,
+            }, {
+                FROM: 105775,
+                TO: 150000,
+                RATE: 0.1116,
+            }, {
+                FROM: 150000,
+                TO: 220000,
+                RATE: 0.1216,
+            }, {
+                FROM: 220000,
+                TO: 999999999,
+                RATE: 0.1316,
+            }],
+        SURTAX_RATES: [{
+                FROM: 0,
+                TO: 5710,
+                RATE: 0,
+            }, {
+                FROM: 5710,
+                TO: 7307,
+                RATE: 0.20,
+            }, {
+                FROM: 7307,
+                TO: 999999999,
+                RATE: 0.56, // 0.20 + 0.36
+            }],
+    },
+    QC: {
+        ABATEMENT: 0.165,
+        TAX_CREDIT_RATE: 0.14,
+        BASE_TAX_CREDIT: 18571,
+        RATES: [{
+                FROM: 0,
+                TO: 53255,
+                RATE: 0.14,
+            }, {
+                FROM: 53255,
+                TO: 106495,
+                RATE: 0.19,
+            }, {
+                FROM: 106495,
+                TO: 129590,
+                RATE: 0.24,
+            }, {
+                FROM: 129590,
+                TO: 999999999,
+                RATE: 0.2575,
+            }],
+        SURTAX_RATES: [{
+                FROM: 0,
+                TO: 999999999,
+                RATE: 0,
+            }],
+    },
+    SK: {
+        ABATEMENT: 0,
+        TAX_CREDIT_RATE: 0.105,
+        BASE_TAX_CREDIT: 18991,
+        RATES: [{
+                FROM: 0,
+                TO: 53463,
+                RATE: 0.105,
+            }, {
+                FROM: 53463,
+                TO: 152750,
+                RATE: 0.125,
+            }, {
+                FROM: 152750,
+                TO: 999999999,
+                RATE: 0.145,
+            }],
+        SURTAX_RATES: [{
+                FROM: 0,
+                TO: 999999999,
+                RATE: 0,
+            }],
+    },
+    NT: {
+        ABATEMENT: 0,
+        TAX_CREDIT_RATE: 0.059,
+        BASE_TAX_CREDIT: 17842,
+        RATES: [{
+                FROM: 0,
+                TO: 51964,
+                RATE: 0.059,
+            }, {
+                FROM: 51964,
+                TO: 103930,
+                RATE: 0.086,
+            }, {
+                FROM: 103930,
+                TO: 168967,
+                RATE: 0.122,
+            }, {
+                FROM: 168967,
+                TO: 999999999,
+                RATE: 0.1405,
+            }],
+        SURTAX_RATES: [{
+                FROM: 0,
+                TO: 999999999,
+                RATE: 0,
+            }],
+    },
+    NU: {
+        ABATEMENT: 0,
+        TAX_CREDIT_RATE: 0.04,
+        BASE_TAX_CREDIT: 19274,
+        RATES: [{
+                FROM: 0,
+                TO: 54707,
+                RATE: 0.04,
+            }, {
+                FROM: 54707,
+                TO: 109413,
+                RATE: 0.07,
+            }, {
+                FROM: 109413,
+                TO: 177881,
+                RATE: 0.09,
+            }, {
+                FROM: 177881,
+                TO: 999999999,
+                RATE: 0.115,
+            }],
+        SURTAX_RATES: [{
+                FROM: 0,
+                TO: 999999999,
+                RATE: 0,
+            }],
+    },
+    YT: {
+        ABATEMENT: 0,
+        TAX_CREDIT_RATE: 0.064,
+        BASE_TAX_CREDIT: 14538,
+        RATES: [{
+                FROM: 0,
+                TO: 57375,
+                RATE: 0.064,
+            }, {
+                FROM: 57375,
+                TO: 114750,
+                RATE: 0.09,
+            }, {
+                FROM: 114750,
+                TO: 177882,
+                RATE: 0.109,
+            }, {
+                FROM: 177882,
+                TO: 253414,
+                RATE: 0.1293,
+            }, {
+                FROM: 253414,
+                TO: 500000,
+                RATE: 0.128,
+            }, {
+                FROM: 500000,
+                TO: 999999999,
+                RATE: 0.15,
+            }],
+        SURTAX_RATES: [{
+                FROM: 0,
+                TO: 999999999,
+                RATE: 0,
+            }],
+    },
+};
+function inflate(amount, inflationRate, yearsToInflate) {
+    return amount * (Math.pow((1 + inflationRate), yearsToInflate));
+}
+function getTaxAmount(rates, income, inflationRate, yearsToInflate) {
+    const reducer = (previous, current) => {
+        const bracketFrom = inflate(current.FROM, inflationRate, yearsToInflate);
+        const bracketTo = inflate(current.TO, inflationRate, yearsToInflate);
+        const bracketTax = bracketFrom < income ? (Math.min(income, bracketTo) - bracketFrom) * current.RATE : 0;
+        return previous + bracketTax;
+    };
+    return rates.reduce(reducer, 0);
+}
+function getRate(brackets, grossIncome, inflationRate, yearsToInflate) {
+    const reducer = (previous, current) => {
+        const bracketFrom = inflate(current.FROM, inflationRate, yearsToInflate);
+        return bracketFrom < grossIncome ? current.RATE : previous;
+    };
+    return brackets.reduce(reducer, 0);
+}
+function getTaxRates(code) {
+    return structuredClone(exports.TAX_BRACKETS[code].RATES);
+}
+function getAbatement(code) {
+    return exports.TAX_BRACKETS[code].ABATEMENT;
+}
+function getSurtaxRates(code) {
+    return structuredClone(exports.TAX_BRACKETS[code].SURTAX_RATES);
+}
+function getFederalTaxRates(yearsToInflate) {
+    const rates = getTaxRates(misc_1.FEDERAL_CODE);
+    const shouldUse2025Rate = yearsToInflate === 0 && (0, utils_1.now)().getFullYear() === 2025;
+    if (shouldUse2025Rate) {
+        rates[0].RATE = exports.CA_LOWEST_TAX_RATE_2025;
+    }
+    return rates;
+}
+function getFederalBaseTaxAmount(grossIncome, inflationRate = 0, yearsToInflate = 0) {
+    return getTaxAmount(getFederalTaxRates(yearsToInflate), grossIncome, inflationRate, yearsToInflate);
+}
+function getFederalTaxCreditRate(yearsToInflate) {
+    const shouldUse2025Rate = yearsToInflate === 0 && (0, utils_1.now)().getFullYear() === 2025;
+    return shouldUse2025Rate ? exports.CA_LOWEST_TAX_RATE_2025 : exports.TAX_BRACKETS.CA.TAX_CREDIT_RATE;
+}
+function getFederalBaseCredit(inflationRate, yearsToInflate) {
+    const baseTaxCredit = exports.TAX_BRACKETS.CA.BASE_TAX_CREDIT * getFederalTaxCreditRate(yearsToInflate);
+    return inflate(baseTaxCredit, inflationRate, yearsToInflate);
+}
+function getProvincialAbatement(province, federalTaxAmount) {
+    return getAbatement(province) * federalTaxAmount;
+}
+function getFederalTaxAmount(provincialCode, grossIncome, inflationRate = 0, yearsToInflate = 0, taxCredit = 0) {
+    const federalBaseTaxAmount = getFederalBaseTaxAmount(grossIncome, inflationRate, yearsToInflate);
+    const baseCredit = getFederalBaseCredit(inflationRate, yearsToInflate);
+    const federalTax = Math.max(federalBaseTaxAmount - baseCredit - taxCredit, 0);
+    const abatement = getProvincialAbatement(provincialCode, federalTax);
+    return Math.max(federalTax - abatement, 0);
+}
+function getProvincialSurtaxAmount(province, baseTaxAmount, inflationRate = 0, yearsToInflate = 0) {
+    return getTaxAmount(getSurtaxRates(province), baseTaxAmount, inflationRate, yearsToInflate);
+}
+function getProvincialBaseTaxAmount(province, grossIncome, inflationRate = 0, yearsToInflate = 0) {
+    return getTaxAmount(getTaxRates(province), grossIncome, inflationRate, yearsToInflate);
+}
+function getProvincialBaseCredit(province, inflationRate, yearsToInflate) {
+    const baseTaxCredit = exports.TAX_BRACKETS[province].BASE_TAX_CREDIT * exports.TAX_BRACKETS[province].RATES[0].RATE;
+    return inflate(baseTaxCredit, inflationRate, yearsToInflate);
+}
+function getProvincialTaxAmount(province, grossIncome, inflationRate = 0, yearsToInflate = 0, taxCredit = 0) {
+    const baseTaxAmount = getProvincialBaseTaxAmount(province, grossIncome, inflationRate, yearsToInflate);
+    const baseCredit = getProvincialBaseCredit(province, inflationRate, yearsToInflate);
+    const tax = Math.max(baseTaxAmount - baseCredit, 0);
+    const surTax = getProvincialSurtaxAmount(province, tax, inflationRate, yearsToInflate);
+    return Math.max(tax + surTax - taxCredit, 0);
+}
+function getFederalMarginalRate(provincialCode, grossIncome, inflationRate = 0, yearsToInflate = 0) {
+    const brackets = getTaxRates(misc_1.FEDERAL_CODE);
+    const rate = getRate(brackets, grossIncome, inflationRate, yearsToInflate);
+    return rate * (1 - getAbatement(provincialCode));
+}
+function getProvincialMarginalRate(provincialCode, grossIncome, inflationRate = 0, yearsToInflate = 0) {
+    const taxAmount = getProvincialTaxAmount(provincialCode, grossIncome, inflationRate, yearsToInflate);
+    const taxCredit = getProvincialBaseCredit(provincialCode, inflationRate, yearsToInflate);
+    const provincialTaxAmount = Math.max(taxAmount - taxCredit, 0);
+    const taxBrackets = getTaxRates(provincialCode);
+    const surtaxBrackets = getSurtaxRates(provincialCode);
+    const taxRate = getRate(taxBrackets, grossIncome, inflationRate, yearsToInflate);
+    const surtaxRate = getRate(surtaxBrackets, provincialTaxAmount, inflationRate, yearsToInflate);
+    return taxRate + (taxRate * surtaxRate);
+}
+function getTotalMarginalRate(provincialCode, grossIncome, inflationRate = 0, yearsToInflate = 0) {
+    const provRate = getProvincialMarginalRate(provincialCode, grossIncome, inflationRate, yearsToInflate);
+    const fedRate = getFederalMarginalRate(provincialCode, grossIncome, inflationRate, yearsToInflate);
+    return (0, utils_1.roundToPrecision)(provRate + fedRate, 4);
+}
+function getMaxProvincialMarginalRate(provincialCode) {
+    // eslint-disable-next-line @typescript-eslint/no-non-null-assertion
+    const marginalRate = (0, utils_1.maxBy)(getTaxRates(provincialCode), (bracket) => bracket.TO).RATE;
+    // eslint-disable-next-line @typescript-eslint/no-non-null-assertion
+    const surtaxRate = (0, utils_1.maxBy)(getSurtaxRates(provincialCode), (bracket) => bracket.TO).RATE;
+    return marginalRate + (marginalRate * surtaxRate);
+}
+function getMaxFederalMarginalRate(provincialCode) {
+    // eslint-disable-next-line @typescript-eslint/no-non-null-assertion
+    const maxRate = (0, utils_1.maxBy)(getTaxRates(misc_1.FEDERAL_CODE), (bracket) => bracket.TO).RATE;
+    return maxRate * (1 - getAbatement(provincialCode));
+}
+function getTotalMaxMarginalRate(provincialCode) {
+    const provRate = getMaxProvincialMarginalRate(provincialCode);
+    const fedRate = getMaxFederalMarginalRate(provincialCode);
+    return (0, utils_1.roundToPrecision)(provRate + fedRate, 4);
+}
+function getTotalTaxAmount(provincialCode, grossIncome, inflationRate = 0, yearsToInflate = 0) {
+    const provTax = getProvincialTaxAmount(provincialCode, grossIncome, inflationRate, yearsToInflate);
+    const fedTax = getFederalTaxAmount(provincialCode, grossIncome, inflationRate, yearsToInflate);
+    return Math.max(provTax, 0) + Math.max(fedTax, 0);
+}
+function getEffectiveRate(province, income, inflationRate = 0, yearsToInflate = 0) {
+    if (income <= 0) {
+        return 0;
+    }
+    return (getTotalTaxAmount(province, income, inflationRate, yearsToInflate)) / income;
+}

package/dist/taxes/index.d.ts

@@ -0,0 +1,4 @@
+export * from './dividend-credit';
+export * from './employment-insurance';
+export * from './income-tax';
+export * from './quebec-parental-insurance-plan';

package/dist/taxes/index.js

@@ -0,0 +1,20 @@
+"use strict";
+var __createBinding = (this && this.__createBinding) || (Object.create ? (function(o, m, k, k2) {
+    if (k2 === undefined) k2 = k;
+    var desc = Object.getOwnPropertyDescriptor(m, k);
+    if (!desc || ("get" in desc ? !m.__esModule : desc.writable || desc.configurable)) {
+      desc = { enumerable: true, get: function() { return m[k]; } };
+    }
+    Object.defineProperty(o, k2, desc);
+}) : (function(o, m, k, k2) {
+    if (k2 === undefined) k2 = k;
+    o[k2] = m[k];
+}));
+var __exportStar = (this && this.__exportStar) || function(m, exports) {
+    for (var p in m) if (p !== "default" && !Object.prototype.hasOwnProperty.call(exports, p)) __createBinding(exports, m, p);
+};
+Object.defineProperty(exports, "__esModule", { value: true });
+__exportStar(require("./dividend-credit"), exports);
+__exportStar(require("./employment-insurance"), exports);
+__exportStar(require("./income-tax"), exports);
+__exportStar(require("./quebec-parental-insurance-plan"), exports);

package/dist/taxes/quebec-parental-insurance-plan.d.ts

@@ -0,0 +1,9 @@
+export interface PremiumRates {
+    SELF_EMPLOYED: number;
+    SALARIED: number;
+}
+export interface QuebecParentalInsurancePlan {
+    MAX_INSURABLE_EARNINGS: number;
+    PREMIUM_RATES: PremiumRates;
+}
+export declare const QPIP: QuebecParentalInsurancePlan;

package/dist/taxes/quebec-parental-insurance-plan.js

@@ -0,0 +1,17 @@
+"use strict";
+/*
+Sources
+    https://www.rqap.gouv.qc.ca/fr/a-propos-du-regime/information-generale/cotisations-et-revenu-maximal-assurable
+
+Revised
+    2024-12-24
+*/
+Object.defineProperty(exports, "__esModule", { value: true });
+exports.QPIP = void 0;
+exports.QPIP = {
+    MAX_INSURABLE_EARNINGS: 98000,
+    PREMIUM_RATES: {
+        SELF_EMPLOYED: 0.00878,
+        SALARIED: 0.00494,
+    },
+};

package/dist/utils/collections.d.ts

@@ -0,0 +1 @@
+export declare function maxBy<T>(values: T[], mapFn: ((item: T) => number)): T | undefined;

package/dist/utils/collections.js

@@ -0,0 +1,7 @@
+"use strict";
+Object.defineProperty(exports, "__esModule", { value: true });
+exports.maxBy = maxBy;
+function maxBy(values, mapFn) {
+    const max = Math.max(...values.map(mapFn));
+    return values.find((item) => mapFn(item) === max);
+}

package/dist/utils/date.d.ts

@@ -0,0 +1,3 @@
+export declare function getMonthsDiff(firstDate: Date, secondDate: Date): number;
+export declare function addYearsToDate(date: Date, years: number): Date;
+export declare function now(): Date;

package/dist/utils/date.js

@@ -0,0 +1,18 @@
+"use strict";
+Object.defineProperty(exports, "__esModule", { value: true });
+exports.getMonthsDiff = getMonthsDiff;
+exports.addYearsToDate = addYearsToDate;
+exports.now = now;
+function getMonthsDiff(firstDate, secondDate) {
+    const monthsDiff = secondDate.getUTCMonth() - firstDate.getUTCMonth();
+    const yearsDiff = secondDate.getUTCFullYear() - firstDate.getUTCFullYear();
+    return monthsDiff + (12 * yearsDiff) - (secondDate.getUTCDate() < firstDate.getUTCDate() ? 1 : 0);
+}
+function addYearsToDate(date, years) {
+    const newDate = new Date(date.valueOf());
+    newDate.setUTCFullYear(date.getUTCFullYear() + years);
+    return newDate;
+}
+function now() {
+    return process.env.NODE_ENV === 'test' ? new Date('2020-01-01T12:00:00Z') : new Date();
+}

package/dist/utils/index.d.ts

@@ -0,0 +1,3 @@
+export * from './collections';
+export * from './date';
+export * from './math';