taxcalc 3.6.0__py3-none-any.whl → 4.1.0__py3-none-any.whl

taxcalc/__init__.py

@@ -14,4 +14,4 @@ from taxcalc.taxcalcio import *
 from taxcalc.utils import *
 from taxcalc.cli import *
 
-__version__ = '3.6.0'
+__version__ = '4.1.0'

taxcalc/calcfunctions.py

@@ -100,8 +100,9 @@ def BenefitPrograms(calc):
 
 @iterate_jit(nopython=True)
 def EI_PayrollTax(SS_Earnings_c, e00200p, e00200s, pencon_p, pencon_s,
-                  FICA_ss_trt, FICA_mc_trt, ALD_SelfEmploymentTax_hc,
-                  SS_Earnings_thd, SECA_Earnings_thd,
+                  FICA_ss_trt_employer, FICA_ss_trt_employee, 
+                  FICA_mc_trt_employer, FICA_mc_trt_employee, 
+                  ALD_SelfEmploymentTax_hc, SS_Earnings_thd, SECA_Earnings_thd,
                   e00900p, e00900s, e02100p, e02100s, k1bx14p,
                   k1bx14s, payrolltax, ptax_was, setax, c03260, ptax_oasdi,
                   sey, earned, earned_p, earned_s,
@@ -123,10 +124,14 @@ def EI_PayrollTax(SS_Earnings_c, e00200p, e00200s, pencon_p, pencon_s,
         Contributions to defined-contribution pension plans for taxpayer
     pencon_s: float
         Contributions to defined-contribution pension plans for spouse
-    FICA_ss_trt: float
-        Social security payroll tax rate, including both employer and employee
-    FICA_mc_trt: float
-        Medicare payroll tax rate, including both employer and employee
+    FICA_ss_trt_employer: float
+        Employer side social security payroll tax rate
+    FICA_ss_trt_employee: float
+        Employee side social security payroll tax rate    
+    FICA_mc_trt_employer: float
+        Employer side medicare payroll tax rate
+    FICA_mc_trt_employee: float
+        Employee side medicare payroll tax rate
     ALD_SelfEmploymentTax_hc: float
         Adjustment for self-employment tax haircut
         If greater than zero, reduces the employer equivalent portion of self-employment adjustment
@@ -218,22 +223,22 @@ def EI_PayrollTax(SS_Earnings_c, e00200p, e00200s, pencon_p, pencon_s,
     txearn_was_s = min(SS_Earnings_c, gross_was_s)
 
     # compute OASDI and HI payroll taxes on wage-and-salary income, FICA
-    ptax_ss_was_p = FICA_ss_trt * txearn_was_p
-    ptax_ss_was_s = FICA_ss_trt * txearn_was_s
-    ptax_mc_was_p = FICA_mc_trt * gross_was_p
-    ptax_mc_was_s = FICA_mc_trt * gross_was_s
+    ptax_ss_was_p = (FICA_ss_trt_employer + FICA_ss_trt_employee) * txearn_was_p
+    ptax_ss_was_s = (FICA_ss_trt_employer + FICA_ss_trt_employee) * txearn_was_s
+    ptax_mc_was_p = (FICA_mc_trt_employer + FICA_mc_trt_employee) * gross_was_p
+    ptax_mc_was_s = (FICA_mc_trt_employer + FICA_mc_trt_employee) * gross_was_s
     ptax_was = ptax_ss_was_p + ptax_ss_was_s + ptax_mc_was_p + ptax_mc_was_s
 
     # compute taxable self-employment income for OASDI SECA
-    sey_frac = 1.0 - 0.5 * (FICA_ss_trt + FICA_mc_trt)
+    sey_frac = 1.0 - 0.5 * (FICA_ss_trt_employer + FICA_ss_trt_employee + FICA_mc_trt_employer + FICA_mc_trt_employee)
     txearn_sey_p = min(max(0., sey_p * sey_frac), SS_Earnings_c - txearn_was_p)
     txearn_sey_s = min(max(0., sey_s * sey_frac), SS_Earnings_c - txearn_was_s)
 
     # compute self-employment tax on taxable self-employment income, SECA
-    setax_ss_p = FICA_ss_trt * txearn_sey_p
-    setax_ss_s = FICA_ss_trt * txearn_sey_s
-    setax_mc_p = FICA_mc_trt * max(0., sey_p * sey_frac)
-    setax_mc_s = FICA_mc_trt * max(0., sey_s * sey_frac)
+    setax_ss_p = (FICA_ss_trt_employer + FICA_ss_trt_employee) * txearn_sey_p
+    setax_ss_s = (FICA_ss_trt_employer + FICA_ss_trt_employee) * txearn_sey_s
+    setax_mc_p = (FICA_mc_trt_employer + FICA_mc_trt_employee) * max(0., sey_p * sey_frac)
+    setax_mc_s = (FICA_mc_trt_employer + FICA_mc_trt_employee) * max(0., sey_s * sey_frac)
     setax_p = setax_ss_p + setax_mc_p
     setax_s = setax_ss_s + setax_mc_s
     setax = setax_p + setax_s
@@ -246,13 +251,13 @@ def EI_PayrollTax(SS_Earnings_c, e00200p, e00200s, pencon_p, pencon_s,
     # compute extra OASDI payroll taxes on the portion of the sum
     # of wage-and-salary income and taxable self employment income
     # that exceeds SS_Earnings_thd
-    sey_frac = 1.0 - 0.5 * FICA_ss_trt
+    sey_frac = 1.0 - 0.5 * (FICA_ss_trt_employer + FICA_ss_trt_employee) 
     was_plus_sey_p = gross_was_p + max(0., sey_p * sey_frac)
     was_plus_sey_s = gross_was_s + max(0., sey_s * sey_frac)
     extra_ss_income_p = max(0., was_plus_sey_p - SS_Earnings_thd)
     extra_ss_income_s = max(0., was_plus_sey_s - SS_Earnings_thd)
-    extra_payrolltax = (extra_ss_income_p * FICA_ss_trt +
-                        extra_ss_income_s * FICA_ss_trt)
+    extra_payrolltax = (extra_ss_income_p * (FICA_ss_trt_employer + FICA_ss_trt_employee)  +
+                        extra_ss_income_s * (FICA_ss_trt_employer + FICA_ss_trt_employee))
 
     # compute part of total payroll taxes for filing unit
     # (the ptax_amc part of total payroll taxes for the filing unit is
@@ -1080,7 +1085,8 @@ def ItemDed(e17500_capped, e18400_capped, e18500_capped, e19200_capped,
 @iterate_jit(nopython=True)
 def AdditionalMedicareTax(e00200, MARS,
                           AMEDT_ec, sey, AMEDT_rt,
-                          FICA_mc_trt, FICA_ss_trt,
+                          FICA_mc_trt_employer, FICA_mc_trt_employee,
+                          FICA_ss_trt_employer, FICA_ss_trt_employee,
                           ptax_amc, payrolltax):
     """
     Computes Additional Medicare Tax (Form 8959) included in payroll taxes.
@@ -1093,10 +1099,14 @@ def AdditionalMedicareTax(e00200, MARS,
         Additional Medicare Tax earnings exclusion
     AMEDT_rt: float
         Additional Medicare Tax rate
-    FICA_ss_trt: float
-        FICA Social Security tax rate
-    FICA_mc_trt: float
-        FICA Medicare tax rate
+    FICA_ss_trt_employer: float
+        Employer side FICA Social Security tax rate
+    FICA_ss_trt_employee: float
+        Employee side FICA Social Security tax rate
+    FICA_mc_trt_employer: float
+        Employer side FICA Medicare tax rate
+    FICA_mc_trt_employee: float
+        Employee side FICA Medicare tax rate        
     e00200: float
         Wages and salaries
     sey: float
@@ -1113,7 +1123,7 @@ def AdditionalMedicareTax(e00200, MARS,
     payrolltax: float
         payroll tax augmented by Additional Medicare Tax
     """
-    line8 = max(0., sey) * (1. - 0.5 * (FICA_mc_trt + FICA_ss_trt))
+    line8 = max(0., sey) * (1. - 0.5 * (FICA_mc_trt_employer + FICA_mc_trt_employee + FICA_ss_trt_employer + FICA_ss_trt_employee))
     line11 = max(0., AMEDT_ec[MARS - 1] - e00200)
     ptax_amc = AMEDT_rt * (max(0., e00200 - AMEDT_ec[MARS - 1]) +
                            max(0., line8 - line11))
@@ -2149,15 +2159,23 @@ def F2441(MARS, earned_p, earned_s, f2441, CDCC_c, e32800,
     c00100: float
         Adjusted Gross Income (AGI)
     CDCC_ps: float
-        Child/dependent care credit phaseout start
+        Child/dependent care credit first phaseout start
+    CDCC_ps2: float
+        Child/dependent care credit second phaseout start
     CDCC_crt: float
-        Child/dependent care credit phaseout percentage rate ceiling
+        Child/dependent care credit phaseout rate ceiling
+    CDCC_frt: float
+        Child/dependent care credit phaseout rate floor
+    CDCC_prt: float
+        Child/dependent care credit phaseout rate
     c05800: float
         Total (regular + AMT) income tax liability before credits
     e07300: float
         Foreign tax credit from Form 1116
     c07180: float
         Credit for child and dependent care expenses from Form 2441
+    CDCC_refund: bool
+        Indicator for whether CDCC is refundable
 
     Returns
     -------
@@ -2189,7 +2207,8 @@ def F2441(MARS, earned_p, earned_s, f2441, CDCC_c, e32800,
         if c00100 > CDCC_ps2:
             crate = max(0., CDCC_frt -
                         max(((c00100 - CDCC_ps2) * CDCC_prt), 0.))
-    c33200 = c33000 * 0.01 * crate
+
+    c33200 = c33000 * crate
     # credit is limited by tax liability if not refundable
     if CDCC_refundable:
         c07180 = 0.
@@ -3199,7 +3218,7 @@ def C1040(c05800, c07180, c07200, c07220, c07230, c07240, c07260, c07300,
 def CTC_new(CTC_new_c, CTC_new_rt, CTC_new_c_under6_bonus,
             CTC_new_ps, CTC_new_prt, CTC_new_for_all, CTC_include17,
             CTC_new_refund_limited, CTC_new_refund_limit_payroll_rt,
-            CTC_new_refund_limited_all_payroll, payrolltax,
+            CTC_new_refund_limited_all_payroll, payrolltax, exact,
             n24, nu06, age_head, age_spouse, nu18, c00100, MARS, ptax_oasdi,
             c09200, ctc_new):
     """
@@ -3227,6 +3246,8 @@ def CTC_new(CTC_new_c, CTC_new_rt, CTC_new_c_under6_bonus,
         New child tax credit refund limit applies to all FICA taxes, not just OASDI
     payrolltax: float
         Total (employee + employer) payroll tax liability
+    exact: int
+        Whether or not exact phase-out calculation is being done
     n24: int
         Number of children who are Child-Tax-Credit eligible, one condition for which is being under age 17
     nu06: int
@@ -3261,8 +3282,12 @@ def CTC_new(CTC_new_c, CTC_new_rt, CTC_new_c_under6_bonus,
             ctc_new = min(CTC_new_rt * posagi, ctc_new)
         ymax = CTC_new_ps[MARS - 1]
         if posagi > ymax:
-            ctc_new_reduced = max(0.,
-                                  ctc_new - CTC_new_prt * (posagi - ymax))
+            over = posagi - ymax
+            if exact == 1:  # exact calculation as on tax form
+                excess = math.ceil(over / 1000.) * 1000.
+            else:  # smoothed calculation
+                excess = over
+            ctc_new_reduced = max(0., ctc_new - CTC_new_prt * excess)
             ctc_new = min(ctc_new, ctc_new_reduced)
         if ctc_new > 0. and CTC_new_refund_limited:
             refund_new = max(0., ctc_new - c09200)
@@ -3280,7 +3305,8 @@ def CTC_new(CTC_new_c, CTC_new_rt, CTC_new_c_under6_bonus,
 @iterate_jit(nopython=True)
 def IITAX(c59660, c11070, c10960, personal_refundable_credit, ctc_new, rptc,
           c09200, payrolltax, CDCC_refund, recovery_rebate_credit,
-          eitc, c07220, odc, CTC_refundable, ODC_refundable, refund, iitax, combined):
+          eitc, c07220, odc, CTC_refundable, ODC_refundable, refund,
+          ctc_total, ctc_refundable, iitax, combined):
     """
     Computes final taxes.
 
@@ -3307,6 +3333,10 @@ def IITAX(c59660, c11070, c10960, personal_refundable_credit, ctc_new, rptc,
         Earned Income Credit
     refund: float
         Total refundable income tax credits
+    ctc_total: float
+        Total CTC amount (c07220 + c11070 + odc + ctc_new)
+    ctc_refundable: float
+        Portion of total CTC amount that is refundable
     iitax: float
         Total federal individual income tax liability
     combined: float
@@ -3318,6 +3348,10 @@ def IITAX(c59660, c11070, c10960, personal_refundable_credit, ctc_new, rptc,
         Earned Income Credit
     refund: float
         Total refundable income tax credits
+    ctc_total: float
+        Total CTC amount (c07220 + c11070 + odc + ctc_new)
+    ctc_refundable: float
+        Portion of total CTC amount that is refundable
     iitax: float
         Total federal individual income tax liability
     combined: float
@@ -3333,10 +3367,13 @@ def IITAX(c59660, c11070, c10960, personal_refundable_credit, ctc_new, rptc,
     else:
         odc_refund = 0.
     refund = (eitc + c11070 + c10960 + CDCC_refund + recovery_rebate_credit +
-              personal_refundable_credit + ctc_new + rptc + ctc_refund + odc_refund)
+              personal_refundable_credit + ctc_new + rptc + ctc_refund +
+              odc_refund)
+    ctc_total = c07220 + c11070 + odc + ctc_new
+    ctc_refundable = ctc_refund + c11070 + odc_refund + ctc_new
     iitax = c09200 - refund
     combined = iitax + payrolltax
-    return (eitc, refund, iitax, combined)
+    return (eitc, refund, ctc_total, ctc_refundable, iitax, combined)
 
 
 @JIT(nopython=True)

taxcalc/calculator.py

@@ -694,9 +694,11 @@ class Calculator():
                 variable >= self.policy_param('SS_Earnings_thd')
             )
             adj = np.where(oasdi_taxed,
-                           0.5 * (self.policy_param('FICA_ss_trt') +
-                                  self.policy_param('FICA_mc_trt')),
-                           0.5 * self.policy_param('FICA_mc_trt'))
+                           0.5 * (self.policy_param('FICA_ss_trt_employer') +
+                                  self.policy_param('FICA_ss_trt_employee') +
+                                  self.policy_param('FICA_mc_trt_employer') +
+                                  self.policy_param('FICA_mc_trt_employee')),
+                           0.5 * (self.policy_param('FICA_mc_trt_employer') + self.policy_param('FICA_mc_trt_employee')))
         else:
             adj = 0.0
         # compute marginal tax rates

taxcalc/cli/tc.py

@@ -8,6 +8,7 @@ which can be accessed as 'tc' from an installed taxcalc conda package.
 
 import os
 import sys
+import time
 import argparse
 import difflib
 import taxcalc as tc
@@ -29,7 +30,7 @@ def cli_tc_main():
         ('          '
          '[--baseline BASELINE] [--reform REFORM] [--assump  ASSUMP]\n'),
         ('          '
-         '[--exact] [--tables] [--graphs]\n'),
+         '[--exact] [--tables] [--graphs] [--timings]\n'),
         ('          '
          '[--dump] [--dvars DVARS] [--sqldb] [--outdir OUTDIR]\n'),
         ('          '
@@ -88,6 +89,11 @@ def cli_tc_main():
                               'to HTML files for viewing in browser.'),
                         default=False,
                         action="store_true")
+    parser.add_argument('--timings',
+                        help=('optional flag that causes execution times to '
+                              'be written to stdout.'),
+                        default=False,
+                        action="store_true")
     parser.add_argument('--dump',
                         help=('optional flag that causes OUTPUT to contain '
                               'all INPUT variables (extrapolated to TAXYEAR) '
@@ -158,11 +164,16 @@ def cli_tc_main():
         inputfn.endswith('cps.csv') or
         inputfn.endswith('tmd.csv')
     )
+    if args.timings:
+        stime = time.time()
     tcio.init(input_data=inputfn, tax_year=taxyear,
               baseline=args.baseline,
               reform=args.reform, assump=args.assump,
               aging_input_data=aging,
               exact_calculations=args.exact)
+    if args.timings:
+        xtime = time.time() - stime
+        sys.stdout.write(f'TIMINGS: init time = {xtime:.2f} secs\n')
     if tcio.errmsg:
         sys.stderr.write(tcio.errmsg)
         sys.stderr.write('USAGE: tc --help\n')
@@ -183,12 +194,17 @@ def cli_tc_main():
             sys.stderr.write('USAGE: tc --help\n')
             return 1
     # conduct tax analysis
+    if args.timings:
+        stime = time.time()
     tcio.analyze(writing_output_file=True,
                  output_tables=args.tables,
                  output_graphs=args.graphs,
                  dump_varset=dumpvar_set,
                  output_dump=args.dump,
                  output_sqldb=args.sqldb)
+    if args.timings:
+        xtime = time.time() - stime
+        sys.stdout.write(f'TIMINGS: calc time = {xtime:.2f} secs\n')
     # compare test output with expected test output if --test option specified
     if args.test:
         retcode = _compare_test_output_files()
@@ -214,7 +230,7 @@ def _write_expected_test_output():
         ifile.write(input_data)
     expected_output_data = (
         'RECID,YEAR,WEIGHT,INCTAX,LSTAX,PAYTAX\n'
-        '1,2018,0.00,139.87,0.00,6120.00\n'
+        '1,2018,0.00,131.88,0.00,6120.00\n'
         '2,2018,0.00,28879.00,0.00,21721.60\n'
     )
     with open(EXPECTED_TEST_OUTPUT_FILENAME, 'w') as ofile:

taxcalc/growfactors.py

@@ -17,14 +17,15 @@ class GrowFactors():
 
     Parameters
     ----------
-    growfactors_filename: string
-        string is name of CSV file in which grow factors reside;
-        default value is name of file containing baseline grow factors.
+    growfactors_filename: None or string
+        string is path to the CSV file in which grow factors reside;
+        default value of None uses file containing puf/cps grow factors.
 
     Raises
     ------
     ValueError:
-        if growfactors_filename is not a string.
+        if growfactors_filename is neither None or a string.
+        if growfactors_filename string points to a non-existent file.
 
     Returns
     -------
@@ -33,10 +34,11 @@ class GrowFactors():
     Notes
     -----
     Typical usage is "gfactor = GrowFactors()", which produces an object
-    containing growth factors in the GrowFactors.FILE_NAME file.
+    containing baseline growth factors in the GrowFactors.FILE_NAME file,
+    which is for use with puf and cps data from the taxdata repository.
     """
 
-    FILE_NAME = 'growfactors.csv'
+    PACKAGE_FILE_NAMES = ['growfactors.csv', 'tmd_growfactors.csv']
     FILE_PATH = os.path.abspath(os.path.dirname(__file__))
 
     VALID_NAMES = set(['ABOOK', 'ACGNS', 'ACPIM', 'ACPIU',
@@ -48,17 +50,27 @@ class GrowFactors():
                        'ABENSSI', 'ABENSNAP', 'ABENWIC',
                        'ABENHOUSING', 'ABENTANF', 'ABENVET'])
 
-    def __init__(self, growfactors_filename=FILE_NAME):
+    def __init__(self, growfactors_filename=None):
         # read grow factors from specified growfactors_filename
         gfdf = pd.DataFrame()
-        if isinstance(growfactors_filename, str):
-            full_filename = os.path.join(GrowFactors.FILE_PATH,
-                                         growfactors_filename)
-            if os.path.isfile(full_filename):
-                gfdf = pd.read_csv(full_filename, index_col='YEAR')
-            else:  # find file in package
-                gfdf = read_egg_csv(os.path.basename(growfactors_filename),
+        if growfactors_filename is None:
+            # read puf/cps growfactors from package
+            gfdf = read_egg_csv(GrowFactors.PACKAGE_FILE_NAMES[0],
+                                index_col='YEAR')  # pragma: no cover
+        elif isinstance(growfactors_filename, str):
+            if growfactors_filename in GrowFactors.PACKAGE_FILE_NAMES:
+                # read growfactors from package
+                gfdf = read_egg_csv(growfactors_filename,
                                     index_col='YEAR')  # pragma: no cover
+            else:
+                if os.path.isfile(growfactors_filename):
+                    gfdf = pd.read_csv(growfactors_filename, index_col='YEAR')
+                else:  # file does not exist
+                    msg = (
+                        f'growfactors file {growfactors_filename} '
+                        'does not exist'
+                    )
+                    raise ValueError(msg)
         else:
             raise ValueError('growfactors_filename is not a string')
         assert isinstance(gfdf, pd.DataFrame)
@@ -143,7 +155,7 @@ class GrowFactors():
         if year > self.last_year:
             msg = 'year={} > GrowFactors.last_year={}'
             raise ValueError(msg.format(year, self.last_year))
-        return self.gfdf.loc[year,name]
+        return self.gfdf.loc[year, name]
 
     def update(self, name, year, diff):
         """
@@ -153,7 +165,6 @@ class GrowFactors():
             msg = 'cannot update growfactors after they have been used'
             raise ValueError(msg)
         assert name in GrowFactors.VALID_NAMES
-        assert year >= self.first_year
-        assert year <= self.last_year
-        assert isinstance(diff, float)
-        self.gfdf.loc[year,name] += diff
+        if year >= self.first_year and year <= self.last_year:
+            assert isinstance(diff, float)
+            self.gfdf.loc[year, name] += diff

taxcalc/parameters.py

@@ -61,7 +61,7 @@ class Parameters(pt.Parameters):
                 print(name, value)
 
             # parameter_indexing_CPI_offset [0.]
-            # FICA_ss_trt [0.124]
+            # FICA_ss_trt_employer [0.062]
             # SS_Earnings_c [113700.]
 
     Check out the ParamTools

taxcalc/policy_current_law.json

@@ -117,9 +117,9 @@
             "cps": true
         }
     },
-    "FICA_ss_trt": {
-        "title": "Social Security payroll tax rate",
-        "description": "Social Security FICA rate, including both employer and employee.",
+    "FICA_ss_trt_employer": {
+        "title": "Employer side Social Security payroll tax rate",
+        "description": "Employer side Social Security FICA rate, including both employer and employee.",
         "notes": "",
         "section_1": "Payroll Taxes",
         "section_2": "Social Security FICA",
@@ -129,13 +129,39 @@
         "value": [
             {
                 "year": 2013,
-                "value": 0.124
+                "value": 0.062
             }
         ],
         "validators": {
             "range": {
                 "min": 0,
-                "max": 1
+                "max": 0.5
+            }
+        },
+        "compatible_data": {
+            "puf": true,
+            "cps": true
+        }
+    },
+    "FICA_ss_trt_employee": {
+        "title": "Employee side Social Security payroll tax rate",
+        "description": "Employee side Social Security FICA rate, including both employer and employee.",
+        "notes": "",
+        "section_1": "Payroll Taxes",
+        "section_2": "Social Security FICA",
+        "indexable": false,
+        "indexed": false,
+        "type": "float",
+        "value": [
+            {
+                "year": 2013,
+                "value": 0.062
+            }
+        ],
+        "validators": {
+            "range": {
+                "min": 0,
+                "max": 0.5
             }
         },
         "compatible_data": {
@@ -257,9 +283,9 @@
             "cps": true
         }
     },
-    "FICA_mc_trt": {
-        "title": "Medicare payroll tax rate",
-        "description": "Medicare FICA rate, including both employer and employee.",
+    "FICA_mc_trt_employer": {
+        "title": "Employer side Medicare payroll tax rate",
+        "description": "Employer side Medicare FICA rate, including both employer and employee.",
         "notes": "",
         "section_1": "Payroll Taxes",
         "section_2": "Medicare FICA",
@@ -269,13 +295,39 @@
         "value": [
             {
                 "year": 2013,
-                "value": 0.029
+                "value": 0.0145
             }
         ],
         "validators": {
             "range": {
                 "min": 0,
-                "max": 1
+                "max": 0.5
+            }
+        },
+        "compatible_data": {
+            "puf": true,
+            "cps": true
+        }
+    },
+    "FICA_mc_trt_employee": {
+        "title": "Employee side Medicare payroll tax rate",
+        "description": "Employee side Medicare FICA rate, including both employer and employee.",
+        "notes": "",
+        "section_1": "Payroll Taxes",
+        "section_2": "Medicare FICA",
+        "indexable": false,
+        "indexed": false,
+        "type": "float",
+        "value": [
+            {
+                "year": 2013,
+                "value": 0.0145
+            }
+        ],
+        "validators": {
+            "range": {
+                "min": 0,
+                "max": 0.5
             }
         },
         "compatible_data": {
@@ -16350,8 +16402,8 @@
         }
     },
     "CDCC_crt": {
-        "title": "Child & dependent care credit phaseout percentage rate ceiling",
-        "description": "The maximum percentage rate for the CDCC; this percentage rate decreases as AGI rises above the CDCC_ps level.",
+        "title": "Child & dependent care credit phaseout rate ceiling",
+        "description": "The maximum rate for the CDCC; this rate decreases as AGI rises above the CDCC_ps level.",
         "notes": "",
         "section_1": "Nonrefundable Credits",
         "section_2": "Child And Dependent Care",
@@ -16361,21 +16413,21 @@
         "value": [
             {
                 "year": 2013,
-                "value": 35.0
+                "value": 0.350
             },
             {
                 "year": 2021,
-                "value": 50.0
+                "value": 0.500
             },
             {
                 "year": 2022,
-                "value": 35.0
+                "value": 0.350
             }
         ],
         "validators": {
             "range": {
                 "min": 0,
-                "max": 100
+                "max": 1
             }
         },
         "compatible_data": {
@@ -16384,8 +16436,8 @@
         }
     },
     "CDCC_frt": {
-        "title": "Child & dependent care credit phaseout percentage rate floor",
-        "description": "The minimum percentage rate for the first AGI phaseout of the CDCC.",
+        "title": "Child & dependent care credit phaseout rate floor",
+        "description": "The minimum rate for the first AGI phaseout of the CDCC.",
         "notes": "",
         "section_1": "Nonrefundable Credits",
         "section_2": "Child And Dependent Care",
@@ -16395,13 +16447,13 @@
         "value": [
             {
                 "year": 2013,
-                "value": 20.0
+                "value": 0.200
             }
         ],
         "validators": {
             "range": {
                 "min": 0,
-                "max": 100
+                "max": 1
             }
         },
         "compatible_data": {
@@ -16410,9 +16462,9 @@
         }
     },
     "CDCC_prt": {
-        "title": "Child & dependent care credit phaseout percentage rate",
-        "description": "The CDCC credit rate is reduced by this many percentage points for each dollary of AGI over the phase-out thresholds.",
-        "notes": "In the law, the credit rate is reduced by 1 percentage point for every $2,000 of AGI over the limit.",
+        "title": "Child & dependent care credit phaseout rate",
+        "description": "The CDCC credit rate is reduced by this many percentage points for each dollar of AGI over the phase-out thresholds.",
+        "notes": "In the law, the credit rate is reduced by 1 percentage point for every $2,000 of AGI over the limit. 0.01 / 2000 = 0.000005",
         "section_1": "Nonrefundable Credits",
         "section_2": "Child And Dependent Care",
         "indexable": false,
@@ -16421,7 +16473,7 @@
         "value": [
             {
                 "year": 2013,
-                "value": 0.0005
+                "value": 5e-06
             }
         ],
         "validators": {
@@ -17798,22 +17850,22 @@
             {
                 "year": 2018,
                 "EIC": "0kids",
-                "value": 8490.0
+                "value": 8510.0
             },
             {
                 "year": 2018,
                 "EIC": "1kid",
-                "value": 18660.0
+                "value": 18700.0
             },
             {
                 "year": 2018,
                 "EIC": "2kids",
-                "value": 18660.0
+                "value": 18700.0
             },
             {
                 "year": 2018,
                 "EIC": "3+kids",
-                "value": 18660.0
+                "value": 18700.0
             },
             {
                 "year": 2019,
@@ -18020,22 +18072,22 @@
             {
                 "year": 2018,
                 "EIC": "0kids",
-                "value": 5680.0
+                "value": 5690.0
             },
             {
                 "year": 2018,
                 "EIC": "1kid",
-                "value": 5690.0
+                "value": 5700.0
             },
             {
                 "year": 2018,
                 "EIC": "2kids",
-                "value": 5690.0
+                "value": 5700.0
             },
             {
                 "year": 2018,
                 "EIC": "3+kids",
-                "value": 5690.0
+                "value": 5700.0
             },
             {
                 "year": 2019,
@@ -18080,7 +18132,7 @@
             {
                 "year": 2021,
                 "EIC": "0kids",
-                "value": 5950.0
+                "value": 5940.0
             },
             {
                 "year": 2021,

taxcalc/records.py

@@ -117,6 +117,7 @@ class Records(Data):
     CPS_WEIGHTS_FILENAME = 'cps_weights.csv.gz'
     CPS_RATIOS_FILENAME = None
     TMD_WEIGHTS_FILENAME = 'tmd_weights.csv.gz'
+    TMD_GROWFACTORS_FILENAME = 'tmd_growfactors.csv'
     TMD_RATIOS_FILENAME = None
     CODE_PATH = os.path.abspath(os.path.dirname(__file__))
     VARINFO_FILE_NAME = 'records_variables.json'
@@ -226,7 +227,7 @@ class Records(Data):
 
     @staticmethod
     def tmd_constructor(data,  # path to tmd.csv file or dataframe
-                        gfactors=GrowFactors(),
+                        gfactors=GrowFactors(TMD_GROWFACTORS_FILENAME),
                         exact_calculations=False):  # pragma: no cover
         """
         Static method returns a Records object instantiated with TMD

taxcalc/records_variables.json

@@ -1041,6 +1041,16 @@
       "desc": "Other Dependent Credit",
       "form": {"2013-20??": "calculated variable"}
     },
+    "ctc_total": {
+      "type": "float",
+      "desc": "Total CTC amount (c07220 + c11070 + odc + ctc_new)",
+      "form": {"2013-20??": "calculated variable"}
+    },
+    "ctc_refundable": {
+      "type": "float",
+      "desc": "Portion of total CTC amount that is refundable",
+      "form": {"2013-20??": "calculated variable"}
+    },
     "personal_refundable_credit": {
       "type": "float",
       "desc": "Personal refundable credit",

taxcalc/taxcalcio.py

@@ -251,7 +251,12 @@ class TaxCalcIO():
         except paramtools.ValidationError as valerr_msg:
             self.errmsg += valerr_msg.__str__()
         # create GrowFactors base object that incorporates gdiff_baseline
-        gfactors_base = GrowFactors()
+        if self.tmd_input_data:
+            gfactors_base = GrowFactors(  # pragma: no cover
+                Records.TMD_GROWFACTORS_FILENAME
+            )
+        else:
+            gfactors_base = GrowFactors()
         gdiff_baseline.apply_to(gfactors_base)
         # specify gdiff_response object
         gdiff_response = GrowDiff()
@@ -260,7 +265,12 @@ class TaxCalcIO():
         except paramtools.ValidationError as valerr_msg:
             self.errmsg += valerr_msg.__str__()
         # create GrowFactors ref object that has all gdiff objects applied
-        gfactors_ref = GrowFactors()
+        if self.tmd_input_data:
+            gfactors_ref = GrowFactors(  # pragma: no cover
+                Records.TMD_GROWFACTORS_FILENAME
+            )
+        else:
+            gfactors_ref = GrowFactors()
         gdiff_baseline.apply_to(gfactors_ref)
         gdiff_response.apply_to(gfactors_ref)
         # create Policy objects:

taxcalc/tmd_growfactors.csv

@@ -0,0 +1,55 @@
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{taxcalc-3.6.0.dist-info → taxcalc-4.1.0.dist-info}/METADATA

@@ -1,6 +1,6 @@
 Metadata-Version: 2.1
 Name: taxcalc
-Version: 3.6.0
+Version: 4.1.0
 Summary: taxcalc
 Home-page: https://github.com/PSLmodels/Tax-Calculator
 Download-URL: https://github.com/PSLmodels/Tax-Calculator
@@ -15,6 +15,7 @@ Classifier: Programming Language :: Python :: 3
 Classifier: Programming Language :: Python :: 3.9
 Classifier: Programming Language :: Python :: 3.10
 Classifier: Programming Language :: Python :: 3.11
+Classifier: Programming Language :: Python :: 3.12
 Classifier: Topic :: Software Development :: Libraries :: Python Modules
 Description-Content-Type: text/markdown
 License-File: LICENSE
@@ -29,7 +30,7 @@ Requires-Dist: paramtools
 | | |
 | --- | --- |
 | Org | [![PSL cataloged](https://img.shields.io/badge/PSL-cataloged-a0a0a0.svg)](https://www.PSLmodels.org) [![OS License: CCO-1.0](https://img.shields.io/badge/OS%20License-CCO%201.0-yellow)](https://github.com/PSLmodels/Tax-Calculator/blob/master/LICENSE) [![Jupyter Book Badge](https://jupyterbook.org/badge.svg)](https://pslmodels.github.io/Tax-Calculator/) |
-| Package | [![Python 3.9](https://img.shields.io/badge/python-3.9-blue.svg)](https://www.python.org/downloads/release/python-3916/) [![Python 3.10](https://img.shields.io/badge/python-3.10-blue.svg)](https://www.python.org/downloads/release/python-3108/) [![Python 3.11](https://img.shields.io/badge/python-3.11-blue.svg)](https://www.python.org/downloads/release/python-3118/) [![PyPI Latest Release](https://img.shields.io/pypi/v/taxcalc.svg)](https://pypi.org/project/taxcalc/) [![PyPI Downloads](https://img.shields.io/pypi/dm/taxcalc.svg?label=PyPI%20downloads)](https://pypi.org/project/taxcalc/) [![Anaconda](https://img.shields.io/conda/dn/conda-forge/taxcalc?color=brightgreen&label=downloads&logo=conda-forge)](https://anaconda.org/conda-forge/taxcalc)|
+| Package | [![Python 3.9](https://img.shields.io/badge/python-3.9-blue.svg)](https://www.python.org/downloads/release/python-3916/) [![Python 3.10](https://img.shields.io/badge/python-3.10-blue.svg)](https://www.python.org/downloads/release/python-3108/)  [![Python 3.11](https://img.shields.io/badge/python-3.11-blue.svg)](https://www.python.org/downloads/release/python-3118/) [![Python 3.12](https://img.shields.io/badge/python-3.12-blue.svg)](https://www.python.org/downloads/release/python-3121/) [![PyPI Latest Release](https://img.shields.io/pypi/v/taxcalc.svg)](https://pypi.org/project/taxcalc/) [![PyPI Downloads](https://img.shields.io/pypi/dm/taxcalc.svg?label=PyPI%20downloads)](https://pypi.org/project/taxcalc/) [![Anaconda](https://img.shields.io/conda/dn/conda-forge/taxcalc?color=brightgreen&label=downloads&logo=conda-forge)](https://anaconda.org/conda-forge/taxcalc)|
 | Testing | ![example event parameter](https://github.com/PSLmodels/Tax-Calculator/actions/workflows/build_and_test.yml/badge.svg?branch=master) ![example event parameter](https://github.com/PSLmodels/Tax-Calculator/actions/workflows/deploy_jupyterbook.yml/badge.svg?branch=master)  [![Codecov](https://codecov.io/gh/PSLmodels/Tax-Calculator/branch/master/graph/badge.svg)](https://codecov.io/gh/PSLmodels/Tax-Calculator) |
 
 

taxcalc-4.1.0.dist-info/RECORD

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{taxcalc-3.6.0.dist-info → taxcalc-4.1.0.dist-info}/WHEEL

@@ -1,5 +1,5 @@
 Wheel-Version: 1.0
-Generator: bdist_wheel (0.43.0)
+Generator: setuptools (70.3.0)
 Root-Is-Purelib: true
 Tag: py3-none-any
 

taxcalc-3.6.0.dist-info/RECORD

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