policyengine-us 1.389.0__py3-none-any.whl → 1.390.0__py3-none-any.whl

policyengine_us/parameters/gov/contrib/crfb/tax_employer_payroll_tax/percentage.yaml

@@ -0,0 +1,8 @@
+description: The following percentage of employer-side payroll taxes are included in gross income.
+metadata:
+  unit: /1
+  period: year
+  label: Percentage of employer payroll taxes included in gross income
+
+values:
+  0000-01-01: 1.0

policyengine_us/reforms/crfb/tax_employer_payroll_tax.py

@@ -58,11 +58,18 @@ def tax_employer_payroll_tax_reform() -> Reform:
             for source in sources:
                 # Add positive values only - losses are deducted later.
                 total += not_dependent * max_(0, add(person, period, [source]))
-            return (
-                total
-                + person("employer_social_security_tax", period)
-                + person("employer_medicare_tax", period)
+
+            # Get the percentage of employer payroll tax to include
+            p = parameters(period).gov.contrib.crfb.tax_employer_payroll_tax
+
+            # Apply percentage to employer payroll taxes
+            employer_payroll_tax = add(
+                person,
+                period,
+                ["employer_social_security_tax", "employer_medicare_tax"],
             )
+            taxable_employer_payroll_tax = p.percentage * employer_payroll_tax
+            return total + taxable_employer_payroll_tax
 
     # Create a reform object applies the method
     # It inherits the Reform class

policyengine_us/tests/policy/contrib/crfb/tax_employer_payroll_tax_percentage.yaml

@@ -0,0 +1,159 @@
+- name: Full employer payroll tax inclusion (100%)
+  period: 2024
+  reforms: policyengine_us.reforms.crfb.tax_employer_payroll_tax.tax_employer_payroll_tax_reform_object
+  input:
+    gov.contrib.crfb.tax_employer_payroll_tax.in_effect: true
+    gov.contrib.crfb.tax_employer_payroll_tax.percentage: 1.0
+    people:
+      person1:
+        employment_income: 50_000
+    tax_units:
+      tax_unit:
+        members: [person1]
+    households:
+      household:
+        members: [person1]
+        state_code: CA
+  output:
+    # With $50,000 income:
+    # Employer SS tax: $50,000 * 0.062 = $3,100
+    # Employer Medicare tax: $50,000 * 0.0145 = $725
+    # Total employer tax: $3,825
+    employer_social_security_tax: [3_100]
+    employer_medicare_tax: [725]
+    # IRS gross income should include 100% of employer taxes
+    irs_gross_income: [53_825]  # $50,000 + $3,825
+
+- name: Half employer payroll tax inclusion (50%)
+  period: 2024
+  reforms: policyengine_us.reforms.crfb.tax_employer_payroll_tax.tax_employer_payroll_tax_reform_object
+  input:
+    gov.contrib.crfb.tax_employer_payroll_tax.in_effect: true
+    gov.contrib.crfb.tax_employer_payroll_tax.percentage: 0.5
+    people:
+      person1:
+        employment_income: 50_000
+    tax_units:
+      tax_unit:
+        members: [person1]
+    households:
+      household:
+        members: [person1]
+        state_code: CA
+  output:
+    employer_social_security_tax: [3_100]
+    employer_medicare_tax: [725]
+    # IRS gross income should include 50% of employer taxes
+    # $50,000 + ($3,825 * 0.5) = $50,000 + $1,912.50
+    irs_gross_income: [51_912.5]
+
+- name: Quarter employer payroll tax inclusion (25%)
+  period: 2024
+  reforms: policyengine_us.reforms.crfb.tax_employer_payroll_tax.tax_employer_payroll_tax_reform_object
+  input:
+    gov.contrib.crfb.tax_employer_payroll_tax.in_effect: true
+    gov.contrib.crfb.tax_employer_payroll_tax.percentage: 0.25
+    people:
+      person1:
+        employment_income: 100_000
+    tax_units:
+      tax_unit:
+        members: [person1]
+    households:
+      household:
+        members: [person1]
+        state_code: CA
+  output:
+    # With $100,000 income:
+    # Employer SS tax: $100,000 * 0.062 = $6,200
+    # Employer Medicare tax: $100,000 * 0.0145 = $1,450
+    # Total employer tax: $7,650
+    employer_social_security_tax: [6_200]
+    employer_medicare_tax: [1_450]
+    # IRS gross income should include 25% of employer taxes
+    # $100,000 + ($7,650 * 0.25) = $100,000 + $1,912.50
+    irs_gross_income: [101_912.5]
+
+- name: No employer payroll tax inclusion (0%)
+  period: 2024
+  reforms: policyengine_us.reforms.crfb.tax_employer_payroll_tax.tax_employer_payroll_tax_reform_object
+  input:
+    gov.contrib.crfb.tax_employer_payroll_tax.in_effect: true
+    gov.contrib.crfb.tax_employer_payroll_tax.percentage: 0.0
+    people:
+      person1:
+        employment_income: 75_000
+    tax_units:
+      tax_unit:
+        members: [person1]
+    households:
+      household:
+        members: [person1]
+        state_code: CA
+  output:
+    # With $75,000 income:
+    # Employer SS tax: $75,000 * 0.062 = $4,650
+    # Employer Medicare tax: $75,000 * 0.0145 = $1,087.50
+    employer_social_security_tax: [4_650]
+    employer_medicare_tax: [1_087.5]
+    # IRS gross income should not include any employer taxes with 0%
+    irs_gross_income: [75_000]
+
+- name: Three-quarters employer payroll tax inclusion (75%)
+  period: 2024
+  reforms: policyengine_us.reforms.crfb.tax_employer_payroll_tax.tax_employer_payroll_tax_reform_object
+  input:
+    gov.contrib.crfb.tax_employer_payroll_tax.in_effect: true
+    gov.contrib.crfb.tax_employer_payroll_tax.percentage: 0.75
+    people:
+      person1:
+        employment_income: 60_000
+      person2:
+        employment_income: 40_000
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code: CA
+  output:
+    # Person 1: $60,000 income
+    # Employer SS tax: $60,000 * 0.062 = $3,720
+    # Employer Medicare tax: $60,000 * 0.0145 = $870
+    # Person 2: $40,000 income
+    # Employer SS tax: $40,000 * 0.062 = $2,480
+    # Employer Medicare tax: $40,000 * 0.0145 = $580
+    employer_social_security_tax: [3_720, 2_480]
+    employer_medicare_tax: [870, 580]
+    # IRS gross income should include 75% of employer taxes
+    # Person 1: $60,000 + (($3,720 + $870) * 0.75) = $60,000 + $3,442.50
+    # Person 2: $40,000 + (($2,480 + $580) * 0.75) = $40,000 + $2,295
+    irs_gross_income: [63_442.5, 42_295]
+
+- name: High earner with partial inclusion at Social Security wage cap
+  period: 2024
+  reforms: policyengine_us.reforms.crfb.tax_employer_payroll_tax.tax_employer_payroll_tax_reform_object
+  input:
+    gov.contrib.crfb.tax_employer_payroll_tax.in_effect: true
+    gov.contrib.crfb.tax_employer_payroll_tax.percentage: 0.6
+    people:
+      person1:
+        employment_income: 200_000
+    tax_units:
+      tax_unit:
+        members: [person1]
+    households:
+      household:
+        members: [person1]
+        state_code: CA
+  output:
+    # With $200,000 income (above SS wage cap of $168,600 for 2024):
+    # Employer SS tax: $168,600 * 0.062 = $10,453.20
+    # Employer Medicare tax: $200,000 * 0.0145 = $2,900
+    # Total employer tax: $13,353.20
+    employer_social_security_tax: [10_453.2]
+    employer_medicare_tax: [2_900]
+    # IRS gross income should include 60% of employer taxes
+    # $200,000 + ($13,353.20 * 0.6) = $200,000 + $8,011.92
+    irs_gross_income: [208_011.92]

policyengine_us/tests/run_selective_tests.py

@@ -289,6 +289,11 @@ class SelectiveTestRunner:
 
             # Special handling for test files themselves
             if "tests" in file and file.endswith(".py"):
+                # Skip test infrastructure files that shouldn't trigger all tests
+                if file.endswith(
+                    ("run_selective_tests.py", "test_batched.py")
+                ):
+                    continue
                 # Add the directory containing the test file
                 test_dir = os.path.dirname(file)
                 if test_dir:
@@ -314,7 +319,13 @@ class SelectiveTestRunner:
 
         return existing_test_paths
 
-    def run_tests(self, test_paths: Set[str], verbose: bool = False) -> int:
+    def run_tests(
+        self,
+        test_paths: Set[str],
+        verbose: bool = False,
+        with_coverage: bool = False,
+        changed_files: Set[str] = None,
+    ) -> int:
         """Run pytest on specified test paths."""
         if not test_paths:
             print("No relevant tests found for changed files.")
@@ -325,7 +336,86 @@ class SelectiveTestRunner:
             print(f"  - {path}")
 
         # Construct pytest command
-        pytest_args = ["policyengine-core", "test", "-c", "policyengine_us"]
+        if with_coverage:
+            # Use coverage to run the tests
+            import sys
+
+            # First check if coverage is importable
+            try:
+                import coverage
+
+                print(f"Coverage version: {coverage.__version__}")
+            except ImportError as e:
+                print(f"ERROR: Coverage module not found: {e}")
+                print(
+                    "Please ensure coverage is installed: pip install coverage"
+                )
+                return 1
+
+            # Only track coverage for the specific files that changed in the PR
+            include_patterns = []
+            if changed_files:
+                # Only include Python files that were actually changed (excluding test directories)
+                changed_py_files = [
+                    f
+                    for f in changed_files
+                    if f.endswith(".py") and "/tests/" not in f
+                ]
+                if changed_py_files:
+                    include_patterns = changed_py_files
+            else:
+                # Fallback to directory-based patterns if no changed files provided
+                for test_path in test_paths:
+                    # Convert test path to variable path
+                    if "tests/policy/baseline/" in test_path:
+                        var_path = test_path.replace(
+                            "tests/policy/baseline/", "variables/"
+                        )
+                        include_patterns.append(f"{var_path}/**/*.py")
+                        include_patterns.append(f"{var_path}/*.py")
+                    elif "tests/policy/reform/" in test_path:
+                        include_patterns.append(
+                            "policyengine_us/reforms/**/*.py"
+                        )
+                        include_patterns.append("policyengine_us/reforms/*.py")
+                    elif "tests/policy/contrib/" in test_path:
+                        include_patterns.append(
+                            "policyengine_us/parameters/contrib/**/*.py"
+                        )
+                        include_patterns.append(
+                            "policyengine_us/parameters/contrib/*.py"
+                        )
+
+            pytest_args = [
+                sys.executable,
+                "-m",
+                "coverage",
+                "run",
+                "-a",
+                "--branch",
+            ]
+
+            # Add --include flag to only track relevant files
+            if include_patterns:
+                include_pattern = ",".join(include_patterns)
+                pytest_args.extend(["--include", include_pattern])
+
+            pytest_args.extend(
+                [
+                    "-m",
+                    "policyengine_core.scripts.policyengine_command",
+                    "test",
+                    "-c",
+                    "policyengine_us",
+                ]
+            )
+        else:
+            pytest_args = [
+                "policyengine-core",
+                "test",
+                "-c",
+                "policyengine_us",
+            ]
 
         # Add test paths
         pytest_args.extend(sorted(test_paths))
@@ -409,6 +499,11 @@ def main():
         action="store_true",
         help="Show debug information about git state",
     )
+    parser.add_argument(
+        "--coverage",
+        action="store_true",
+        help="Run tests with coverage measurement",
+    )
 
     args = parser.parse_args()
 
@@ -508,7 +603,14 @@ def main():
         print("Consider running all tests with --all flag.")
         sys.exit(0)
 
-    sys.exit(runner.run_tests(test_paths, verbose=args.verbose))
+    sys.exit(
+        runner.run_tests(
+            test_paths,
+            verbose=args.verbose,
+            with_coverage=args.coverage,
+            changed_files=changed_files if args.coverage else None,
+        )
+    )
 
 
 if __name__ == "__main__":

{policyengine_us-1.389.0.dist-info → policyengine_us-1.390.0.dist-info}/METADATA

@@ -1,6 +1,6 @@
 Metadata-Version: 2.4
 Name: policyengine-us
-Version: 1.389.0
+Version: 1.390.0
 Summary: Add your description here.
 Author-email: PolicyEngine <hello@policyengine.org>
 License-File: LICENSE

{policyengine_us-1.389.0.dist-info → policyengine_us-1.390.0.dist-info}/RECORD

@@ -187,6 +187,7 @@ policyengine_us/parameters/gov/contrib/crfb/ss_credit/amount.yaml,sha256=3A_cUbp
 policyengine_us/parameters/gov/contrib/crfb/ss_credit/in_effect.yaml,sha256=4xq1pNu6_rSP3xjjcgJNolbMQJOrcEKrZn0hAcdOWcI,347
 policyengine_us/parameters/gov/contrib/crfb/tax_employer_medicare_tax/in_effect.yaml,sha256=E2lrX7YCKkIctuL1bw4dlMXDQnLKW29jwYV9temCYsY,221
 policyengine_us/parameters/gov/contrib/crfb/tax_employer_payroll_tax/in_effect.yaml,sha256=f1OyGZQyJqq0QeUj0oVdtVrWuvSt7bLpRALdu3isHRg,250
+policyengine_us/parameters/gov/contrib/crfb/tax_employer_payroll_tax/percentage.yaml,sha256=oHFxJ_1RTLZIYHH-OPCNRN-cl7LVhYQHmH9u1_nBIRs,232
 policyengine_us/parameters/gov/contrib/crfb/tax_employer_social_security_tax/in_effect.yaml,sha256=DTXhl5bLmrrrpBneziAAHGjqKfMIn826IotgKmOajHI,235
 policyengine_us/parameters/gov/contrib/ctc/additional_bracket/in_effect.yaml,sha256=ye9DVUx50Q5jWNw5m9RFtWHeB7MDwle7qHGX7_wd0Ck,187
 policyengine_us/parameters/gov/contrib/ctc/additional_bracket/amount/actc.yaml,sha256=_Dyd6AWevefbcEc_QNyAy1LHeEiVXoNqqKp5CENKu3U,457
@@ -3143,7 +3144,7 @@ policyengine_us/reforms/congress/wyden_smith/ctc_expansion.py,sha256=SLqv8nk2gQT
 policyengine_us/reforms/crfb/__init__.py,sha256=na1OcXNKdnI-L9qEKU1HoDOLz7I7LS9Wa7e0fTkaZpc,740
 policyengine_us/reforms/crfb/non_refundable_ss_credit.py,sha256=bMEGGi1R16fnfBeNhiRFXh9DfpVyq4dZH1jcsidf-2c,5453
 policyengine_us/reforms/crfb/tax_employer_medicare_tax.py,sha256=Hc2GVwoXn2b_izOyoEpocySLo11BdmzFnyQoEiHJsFI,4236
-policyengine_us/reforms/crfb/tax_employer_payroll_tax.py,sha256=Tkod1VMnZQ-JBJo3dx7xUCq50ZuqUjiHUnkoOyBPVes,4342
+policyengine_us/reforms/crfb/tax_employer_payroll_tax.py,sha256=-V6vv51aYb0NRuB4mjqfjD6yGNSLqqgbKVhVG455U3I,4678
 policyengine_us/reforms/crfb/tax_employer_social_security_tax.py,sha256=hawAdLtwCnY3_7jUVPTM0KpeYRfT7tVk0xqCMhdxP4E,4292
 policyengine_us/reforms/ctc/__init__.py,sha256=_qWyJ2JK4xfkef1REpYcXjY2v8m-xppoXGxoPFs7voc,172
 policyengine_us/reforms/ctc/ctc_additional_bracket.py,sha256=KNmEB_OLwpLbvaPo4w0n18VnAmg0u3efirfVVCOrWj4,2391
@@ -3190,7 +3191,7 @@ policyengine_us/reforms/tax_exempt/__init__.py,sha256=v3EbtUk6a2jsi9MrOlyb8ckzPy
 policyengine_us/reforms/tax_exempt/tax_exempt_reform.py,sha256=bkW91XMJ-jd23nhq4-PfWJv0YW2whVn98cQikbq6-Z8,2427
 policyengine_us/reforms/treasury/__init__.py,sha256=406jIbu32B57tUKhVLflWxlXf3S4SWjclVqlEtMeMwg,92
 policyengine_us/reforms/treasury/repeal_dependent_exemptions.py,sha256=-xyMCtUK_dIBn2aAmhPW8pJEZjxcgOZzWKEUSI3w5e8,1354
-policyengine_us/tests/run_selective_tests.py,sha256=AYvT1yM4bkOy4_2RtJEfpiV-l9lrlj86cl11zs8TsrE,18931
+policyengine_us/tests/run_selective_tests.py,sha256=kVuz9-CEXL2db8MuFi1J3cHj_Mqx28retvAPX8N3LCY,22571
 policyengine_us/tests/test_batched.py,sha256=K1LN3IIbWIioXWpFXZ6Hlch-BeglV3QPc1zxAbUeP-M,11491
 policyengine_us/tests/code_health/parameters.py,sha256=e9VKC8dmmB_dTafOO90WJuVu-PAogoLAaa5QZd2rY-s,1126
 policyengine_us/tests/code_health/variable_names.py,sha256=hY4ucqPwBD7v_fvnBpzexJDf0yCGpF4Sueff4z4rQ24,554
@@ -5192,6 +5193,7 @@ policyengine_us/tests/policy/contrib/congress/tlaib/end_child_poverty_act/integr
 policyengine_us/tests/policy/contrib/crfb/non_refundable_ss_credit.yaml,sha256=ycLoBzbBzgSJ1RuAin4Y3SIlNu3TgtUY9QJp15dvTTQ,2773
 policyengine_us/tests/policy/contrib/crfb/tax_employer_all_payroll_tax.yaml,sha256=ljSr35bDosWTqTDqEZKWhRqZvIw7SwPVMY-O8YFIsLc,559
 policyengine_us/tests/policy/contrib/crfb/tax_employer_medicare_tax.yaml,sha256=jE-_SssrvqdWuVgw9GrA1sJy6dvrvKuMHwZCHm48oRc,446
+policyengine_us/tests/policy/contrib/crfb/tax_employer_payroll_tax_percentage.yaml,sha256=507anp-sJyRirjz1sevPOi_pF1zuFAPcCzyvmwUGiXY,5509
 policyengine_us/tests/policy/contrib/crfb/tax_employer_social_security_tax.yaml,sha256=0boINedj32lA-V2VLztNBoylnOlzRinlwtcg3JIij0g,474
 policyengine_us/tests/policy/contrib/ctc/ctc_additional_bracket.yaml,sha256=0vUrhnn91ETd_lkk1YqG5EzGj8wTj2r5mHZ3A-mjwlo,3445
 policyengine_us/tests/policy/contrib/ctc/ctc_older_child_supplement.yaml,sha256=7P67DlafOtTxAcpH2ossYPDInWyz6DJayNf_0Ed7rcQ,2059
@@ -8378,8 +8380,8 @@ policyengine_us/variables/input/farm_income.py,sha256=BEKxYmHNNnWJAAvULl5qZJigy5
 policyengine_us/variables/input/geography.py,sha256=Ux0ueAf0rhZaflyEqz81UuXP3xKCKBDvoO3CrKhiQEc,5421
 policyengine_us/variables/input/self_employment_income.py,sha256=PwsGz8R4lRikKWUYOhsC0qosNNLXq4f5SQmfw4S3mk8,511
 policyengine_us/variables/input/self_employment_income_before_lsr.py,sha256=E8fcX9Nlyqz8dziHhQv_euutdmoIwFMMWePUwbbwv_w,379
-policyengine_us-1.389.0.dist-info/METADATA,sha256=oRKU3Ud2HNPdNXxoDeuit_z5MXjpbsEDe1prifcuT-c,1649
-policyengine_us-1.389.0.dist-info/WHEEL,sha256=qtCwoSJWgHk21S1Kb4ihdzI2rlJ1ZKaIurTj_ngOhyQ,87
-policyengine_us-1.389.0.dist-info/entry_points.txt,sha256=MLaqNyNTbReALyKNkde85VkuFFpdPWAcy8VRG1mjczc,57
-policyengine_us-1.389.0.dist-info/licenses/LICENSE,sha256=2N5ReRelkdqkR9a-KP-y-shmcD5P62XoYiG-miLTAzo,34519
-policyengine_us-1.389.0.dist-info/RECORD,,
+policyengine_us-1.390.0.dist-info/METADATA,sha256=8VqeqHs6EMmhHfsJI2-btq4QyI-fpGj80IsJs50J59k,1649
+policyengine_us-1.390.0.dist-info/WHEEL,sha256=qtCwoSJWgHk21S1Kb4ihdzI2rlJ1ZKaIurTj_ngOhyQ,87
+policyengine_us-1.390.0.dist-info/entry_points.txt,sha256=MLaqNyNTbReALyKNkde85VkuFFpdPWAcy8VRG1mjczc,57
+policyengine_us-1.390.0.dist-info/licenses/LICENSE,sha256=2N5ReRelkdqkR9a-KP-y-shmcD5P62XoYiG-miLTAzo,34519
+policyengine_us-1.390.0.dist-info/RECORD,,