policyengine-us 1.389.1__py3-none-any.whl → 1.390.0__py3-none-any.whl
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- policyengine_us/parameters/gov/contrib/crfb/tax_employer_payroll_tax/percentage.yaml +8 -0
- policyengine_us/reforms/crfb/tax_employer_payroll_tax.py +11 -4
- policyengine_us/tests/policy/contrib/crfb/tax_employer_payroll_tax_percentage.yaml +159 -0
- {policyengine_us-1.389.1.dist-info → policyengine_us-1.390.0.dist-info}/METADATA +1 -1
- {policyengine_us-1.389.1.dist-info → policyengine_us-1.390.0.dist-info}/RECORD +8 -6
- {policyengine_us-1.389.1.dist-info → policyengine_us-1.390.0.dist-info}/WHEEL +0 -0
- {policyengine_us-1.389.1.dist-info → policyengine_us-1.390.0.dist-info}/entry_points.txt +0 -0
- {policyengine_us-1.389.1.dist-info → policyengine_us-1.390.0.dist-info}/licenses/LICENSE +0 -0
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@@ -58,11 +58,18 @@ def tax_employer_payroll_tax_reform() -> Reform:
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for source in sources:
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# Add positive values only - losses are deducted later.
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total += not_dependent * max_(0, add(person, period, [source]))
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# Get the percentage of employer payroll tax to include
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p = parameters(period).gov.contrib.crfb.tax_employer_payroll_tax
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# Apply percentage to employer payroll taxes
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employer_payroll_tax = add(
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person,
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period,
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["employer_social_security_tax", "employer_medicare_tax"],
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)
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taxable_employer_payroll_tax = p.percentage * employer_payroll_tax
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return total + taxable_employer_payroll_tax
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# Create a reform object applies the method
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# It inherits the Reform class
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@@ -0,0 +1,159 @@
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- name: Full employer payroll tax inclusion (100%)
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period: 2024
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reforms: policyengine_us.reforms.crfb.tax_employer_payroll_tax.tax_employer_payroll_tax_reform_object
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input:
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gov.contrib.crfb.tax_employer_payroll_tax.in_effect: true
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gov.contrib.crfb.tax_employer_payroll_tax.percentage: 1.0
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people:
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person1:
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employment_income: 50_000
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tax_units:
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tax_unit:
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members: [person1]
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households:
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household:
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members: [person1]
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state_code: CA
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output:
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# With $50,000 income:
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# Employer SS tax: $50,000 * 0.062 = $3,100
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# Employer Medicare tax: $50,000 * 0.0145 = $725
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# Total employer tax: $3,825
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employer_social_security_tax: [3_100]
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employer_medicare_tax: [725]
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# IRS gross income should include 100% of employer taxes
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irs_gross_income: [53_825] # $50,000 + $3,825
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- name: Half employer payroll tax inclusion (50%)
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period: 2024
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reforms: policyengine_us.reforms.crfb.tax_employer_payroll_tax.tax_employer_payroll_tax_reform_object
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input:
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gov.contrib.crfb.tax_employer_payroll_tax.in_effect: true
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gov.contrib.crfb.tax_employer_payroll_tax.percentage: 0.5
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people:
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person1:
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employment_income: 50_000
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tax_units:
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tax_unit:
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members: [person1]
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households:
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household:
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members: [person1]
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state_code: CA
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output:
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employer_social_security_tax: [3_100]
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employer_medicare_tax: [725]
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# IRS gross income should include 50% of employer taxes
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# $50,000 + ($3,825 * 0.5) = $50,000 + $1,912.50
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irs_gross_income: [51_912.5]
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- name: Quarter employer payroll tax inclusion (25%)
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period: 2024
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reforms: policyengine_us.reforms.crfb.tax_employer_payroll_tax.tax_employer_payroll_tax_reform_object
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input:
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gov.contrib.crfb.tax_employer_payroll_tax.in_effect: true
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gov.contrib.crfb.tax_employer_payroll_tax.percentage: 0.25
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people:
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person1:
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employment_income: 100_000
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tax_units:
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tax_unit:
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members: [person1]
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households:
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household:
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members: [person1]
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state_code: CA
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output:
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# With $100,000 income:
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# Employer SS tax: $100,000 * 0.062 = $6,200
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# Employer Medicare tax: $100,000 * 0.0145 = $1,450
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# Total employer tax: $7,650
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employer_social_security_tax: [6_200]
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employer_medicare_tax: [1_450]
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# IRS gross income should include 25% of employer taxes
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# $100,000 + ($7,650 * 0.25) = $100,000 + $1,912.50
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irs_gross_income: [101_912.5]
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- name: No employer payroll tax inclusion (0%)
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period: 2024
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reforms: policyengine_us.reforms.crfb.tax_employer_payroll_tax.tax_employer_payroll_tax_reform_object
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input:
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gov.contrib.crfb.tax_employer_payroll_tax.in_effect: true
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gov.contrib.crfb.tax_employer_payroll_tax.percentage: 0.0
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people:
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person1:
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employment_income: 75_000
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tax_units:
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tax_unit:
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members: [person1]
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households:
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household:
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members: [person1]
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state_code: CA
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output:
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# With $75,000 income:
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# Employer SS tax: $75,000 * 0.062 = $4,650
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# Employer Medicare tax: $75,000 * 0.0145 = $1,087.50
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employer_social_security_tax: [4_650]
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employer_medicare_tax: [1_087.5]
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# IRS gross income should not include any employer taxes with 0%
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irs_gross_income: [75_000]
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- name: Three-quarters employer payroll tax inclusion (75%)
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period: 2024
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reforms: policyengine_us.reforms.crfb.tax_employer_payroll_tax.tax_employer_payroll_tax_reform_object
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input:
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gov.contrib.crfb.tax_employer_payroll_tax.in_effect: true
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gov.contrib.crfb.tax_employer_payroll_tax.percentage: 0.75
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people:
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person1:
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employment_income: 60_000
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person2:
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employment_income: 40_000
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tax_units:
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tax_unit:
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members: [person1, person2]
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households:
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household:
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members: [person1, person2]
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state_code: CA
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output:
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# Person 1: $60,000 income
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# Employer SS tax: $60,000 * 0.062 = $3,720
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# Employer Medicare tax: $60,000 * 0.0145 = $870
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# Person 2: $40,000 income
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# Employer SS tax: $40,000 * 0.062 = $2,480
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# Employer Medicare tax: $40,000 * 0.0145 = $580
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employer_social_security_tax: [3_720, 2_480]
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employer_medicare_tax: [870, 580]
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# IRS gross income should include 75% of employer taxes
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# Person 1: $60,000 + (($3,720 + $870) * 0.75) = $60,000 + $3,442.50
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# Person 2: $40,000 + (($2,480 + $580) * 0.75) = $40,000 + $2,295
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irs_gross_income: [63_442.5, 42_295]
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- name: High earner with partial inclusion at Social Security wage cap
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period: 2024
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reforms: policyengine_us.reforms.crfb.tax_employer_payroll_tax.tax_employer_payroll_tax_reform_object
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input:
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gov.contrib.crfb.tax_employer_payroll_tax.in_effect: true
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gov.contrib.crfb.tax_employer_payroll_tax.percentage: 0.6
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people:
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person1:
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employment_income: 200_000
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tax_units:
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tax_unit:
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members: [person1]
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households:
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household:
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members: [person1]
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state_code: CA
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output:
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# With $200,000 income (above SS wage cap of $168,600 for 2024):
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# Employer SS tax: $168,600 * 0.062 = $10,453.20
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# Employer Medicare tax: $200,000 * 0.0145 = $2,900
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# Total employer tax: $13,353.20
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employer_social_security_tax: [10_453.2]
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employer_medicare_tax: [2_900]
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# IRS gross income should include 60% of employer taxes
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# $200,000 + ($13,353.20 * 0.6) = $200,000 + $8,011.92
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irs_gross_income: [208_011.92]
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@@ -187,6 +187,7 @@ policyengine_us/parameters/gov/contrib/crfb/ss_credit/amount.yaml,sha256=3A_cUbp
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policyengine_us/parameters/gov/contrib/crfb/ss_credit/in_effect.yaml,sha256=4xq1pNu6_rSP3xjjcgJNolbMQJOrcEKrZn0hAcdOWcI,347
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policyengine_us/parameters/gov/contrib/crfb/tax_employer_medicare_tax/in_effect.yaml,sha256=E2lrX7YCKkIctuL1bw4dlMXDQnLKW29jwYV9temCYsY,221
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policyengine_us/parameters/gov/contrib/crfb/tax_employer_payroll_tax/in_effect.yaml,sha256=f1OyGZQyJqq0QeUj0oVdtVrWuvSt7bLpRALdu3isHRg,250
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policyengine_us/parameters/gov/contrib/crfb/tax_employer_payroll_tax/percentage.yaml,sha256=oHFxJ_1RTLZIYHH-OPCNRN-cl7LVhYQHmH9u1_nBIRs,232
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policyengine_us/parameters/gov/contrib/crfb/tax_employer_social_security_tax/in_effect.yaml,sha256=DTXhl5bLmrrrpBneziAAHGjqKfMIn826IotgKmOajHI,235
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policyengine_us/parameters/gov/contrib/ctc/additional_bracket/in_effect.yaml,sha256=ye9DVUx50Q5jWNw5m9RFtWHeB7MDwle7qHGX7_wd0Ck,187
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policyengine_us/parameters/gov/contrib/ctc/additional_bracket/amount/actc.yaml,sha256=_Dyd6AWevefbcEc_QNyAy1LHeEiVXoNqqKp5CENKu3U,457
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@@ -3143,7 +3144,7 @@ policyengine_us/reforms/congress/wyden_smith/ctc_expansion.py,sha256=SLqv8nk2gQT
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policyengine_us/reforms/crfb/__init__.py,sha256=na1OcXNKdnI-L9qEKU1HoDOLz7I7LS9Wa7e0fTkaZpc,740
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policyengine_us/reforms/crfb/non_refundable_ss_credit.py,sha256=bMEGGi1R16fnfBeNhiRFXh9DfpVyq4dZH1jcsidf-2c,5453
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policyengine_us/reforms/crfb/tax_employer_medicare_tax.py,sha256=Hc2GVwoXn2b_izOyoEpocySLo11BdmzFnyQoEiHJsFI,4236
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policyengine_us/reforms/crfb/tax_employer_payroll_tax.py,sha256
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policyengine_us/reforms/crfb/tax_employer_payroll_tax.py,sha256=-V6vv51aYb0NRuB4mjqfjD6yGNSLqqgbKVhVG455U3I,4678
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policyengine_us/reforms/crfb/tax_employer_social_security_tax.py,sha256=hawAdLtwCnY3_7jUVPTM0KpeYRfT7tVk0xqCMhdxP4E,4292
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policyengine_us/reforms/ctc/__init__.py,sha256=_qWyJ2JK4xfkef1REpYcXjY2v8m-xppoXGxoPFs7voc,172
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policyengine_us/reforms/ctc/ctc_additional_bracket.py,sha256=KNmEB_OLwpLbvaPo4w0n18VnAmg0u3efirfVVCOrWj4,2391
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policyengine_us/tests/policy/contrib/crfb/non_refundable_ss_credit.yaml,sha256=ycLoBzbBzgSJ1RuAin4Y3SIlNu3TgtUY9QJp15dvTTQ,2773
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policyengine_us/tests/policy/contrib/crfb/tax_employer_all_payroll_tax.yaml,sha256=ljSr35bDosWTqTDqEZKWhRqZvIw7SwPVMY-O8YFIsLc,559
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policyengine_us/tests/policy/contrib/crfb/tax_employer_medicare_tax.yaml,sha256=jE-_SssrvqdWuVgw9GrA1sJy6dvrvKuMHwZCHm48oRc,446
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policyengine_us/tests/policy/contrib/crfb/tax_employer_payroll_tax_percentage.yaml,sha256=507anp-sJyRirjz1sevPOi_pF1zuFAPcCzyvmwUGiXY,5509
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policyengine_us/tests/policy/contrib/crfb/tax_employer_social_security_tax.yaml,sha256=0boINedj32lA-V2VLztNBoylnOlzRinlwtcg3JIij0g,474
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policyengine_us/tests/policy/contrib/ctc/ctc_additional_bracket.yaml,sha256=0vUrhnn91ETd_lkk1YqG5EzGj8wTj2r5mHZ3A-mjwlo,3445
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policyengine_us/tests/policy/contrib/ctc/ctc_older_child_supplement.yaml,sha256=7P67DlafOtTxAcpH2ossYPDInWyz6DJayNf_0Ed7rcQ,2059
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policyengine_us/variables/input/geography.py,sha256=Ux0ueAf0rhZaflyEqz81UuXP3xKCKBDvoO3CrKhiQEc,5421
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policyengine_us/variables/input/self_employment_income.py,sha256=PwsGz8R4lRikKWUYOhsC0qosNNLXq4f5SQmfw4S3mk8,511
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policyengine_us/variables/input/self_employment_income_before_lsr.py,sha256=E8fcX9Nlyqz8dziHhQv_euutdmoIwFMMWePUwbbwv_w,379
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policyengine_us-1.390.0.dist-info/METADATA,sha256=8VqeqHs6EMmhHfsJI2-btq4QyI-fpGj80IsJs50J59k,1649
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policyengine_us-1.390.0.dist-info/WHEEL,sha256=qtCwoSJWgHk21S1Kb4ihdzI2rlJ1ZKaIurTj_ngOhyQ,87
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policyengine_us-1.390.0.dist-info/entry_points.txt,sha256=MLaqNyNTbReALyKNkde85VkuFFpdPWAcy8VRG1mjczc,57
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policyengine_us-1.390.0.dist-info/licenses/LICENSE,sha256=2N5ReRelkdqkR9a-KP-y-shmcD5P62XoYiG-miLTAzo,34519
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policyengine_us-1.390.0.dist-info/RECORD,,
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