taxcalc 4.1.0__py3-none-any.whl → 4.2.1__py3-none-any.whl

taxcalc/__init__.py

@@ -14,4 +14,4 @@ from taxcalc.taxcalcio import *
 from taxcalc.utils import *
 from taxcalc.cli import *
 
-__version__ = '4.1.0'
+__version__ = '4.2.1'

taxcalc/calcfunctions.py

@@ -781,7 +781,7 @@ def ItemDedCap(e17500, e18400, e18500, e19200, e19800, e20100, e20400, g20500,
     e19800: float
         Itemizable charitable giving: cash/check contributions
     e20100: float
-        Itemizable charitalb giving: other than cash/check contributions
+        Itemizable charitable giving: other than cash/check contributions
     e20400: float
         Itemizable gross (before 10% AGI disregard) casualty or theft loss
     g20500: float
@@ -887,7 +887,7 @@ def ItemDed(e17500_capped, e18400_capped, e18500_capped, e19200_capped,
             c17000, c18300, c19200, c19700, c20500, c20800,
             ID_ps, ID_Medical_frt, ID_Medical_frt_add4aged, ID_Medical_hc,
             ID_Casualty_frt, ID_Casualty_hc, ID_Miscellaneous_frt,
-            ID_Miscellaneous_hc, ID_Charity_crt_all, ID_Charity_crt_noncash,
+            ID_Miscellaneous_hc, ID_Charity_crt_cash, ID_Charity_crt_noncash,
             ID_prt, ID_crt, ID_c, ID_StateLocalTax_hc, ID_Charity_frt,
             ID_Charity_hc, ID_InterestPaid_hc, ID_RealEstate_hc,
             ID_Medical_c, ID_StateLocalTax_c, ID_RealEstate_c,
@@ -957,8 +957,8 @@ def ItemDed(e17500_capped, e18400_capped, e18500_capped, e19200_capped,
         Floor (as decimal fraction of AGI) for deductible miscellaneous expenses
     ID_Miscellaneous_hc: float
         Miscellaneous expense deduction haircut
-    ID_Charity_crt_all: float
-        Ceiling (as decimal fraction of AGI) for all charitable contribution deductions
+    ID_Charity_crt_cash: float
+        Ceiling (as decimal fraction of AGI) for cash charitable contribution deductions
     ID_Charity_crt_noncash: float
         Ceiling (as decimal fraction of AGI) for noncash charitable contribution deductions
     ID_prt: float
@@ -1047,8 +1047,9 @@ def ItemDed(e17500_capped, e18400_capped, e18500_capped, e19200_capped,
     c19200 = e19200_capped * (1. - ID_InterestPaid_hc)
     c19200 = min(c19200, ID_InterestPaid_c[MARS - 1])
     # Charity
-    lim30 = min(ID_Charity_crt_noncash * posagi, e20100_capped)
-    c19700 = min(ID_Charity_crt_all * posagi, lim30 + e19800_capped)
+    charity_ded_cash = min(ID_Charity_crt_cash * posagi, e19800_capped)
+    charity_ded_noncash = min(ID_Charity_crt_noncash * posagi, e20100_capped)
+    c19700 = charity_ded_cash + charity_ded_noncash
     # charity floor is zero in present law
     charity_floor = max(ID_Charity_frt * posagi, ID_Charity_f[MARS - 1])
     c19700 = max(0., c19700 - charity_floor) * (1. - ID_Charity_hc)
@@ -1133,9 +1134,9 @@ def AdditionalMedicareTax(e00200, MARS,
 
 @iterate_jit(nopython=True)
 def StdDed(DSI, earned, STD, age_head, age_spouse, STD_Aged, STD_Dep,
-           MARS, MIDR, blind_head, blind_spouse, standard, c19700,
-           STD_allow_charity_ded_nonitemizers,
-           STD_charity_ded_nonitemizers_max):
+           MARS, MIDR, blind_head, blind_spouse, standard,
+           STD_allow_charity_ded_nonitemizers, e19800, ID_Charity_crt_cash,
+           c00100, STD_charity_ded_nonitemizers_max):
     """
     Calculates standard deduction, including standard deduction for
     dependents, aged and bind.
@@ -1166,12 +1167,16 @@ def StdDed(DSI, earned, STD, age_head, age_spouse, STD_Aged, STD_Dep,
         1 if spouse is blind, 0 otherwise
     standard: float
         Standard deduction (zero for itemizers)
-    c19700: float
-        Schedule A: charity contributions deducted
     STD_allow_charity_ded_nonitemizers: bool
         Allow standard deduction filers to take the charitable contributions deduction
+    e19800: float
+        Schedule A: cash charitable contributions
+    ID_Charity_crt_cash: float
+        Fraction of AGI cap on cash charitable deductions
+    c00100: float
+        Federal AGI
     STD_charity_ded_nonitemizers_max: float
-        Ceiling amount (in dollars) for charitable deductions for non-itemizers
+        Ceiling amount (in dollars) for charitable deductions for nonitemizers
 
     Returns
     -------
@@ -1199,13 +1204,15 @@ def StdDed(DSI, earned, STD, age_head, age_spouse, STD_Aged, STD_Dep,
     standard = basic_stded + extra_stded
     if MARS == 3 and MIDR == 1:
         standard = 0.
+    # calculate CARES cash charity deduction for nonitemizers
     if STD_allow_charity_ded_nonitemizers:
-        standard += min(c19700, STD_charity_ded_nonitemizers_max)
+        capped_ded = min(e19800, ID_Charity_crt_cash * c00100)
+        standard += min(capped_ded, STD_charity_ded_nonitemizers_max[MARS - 1])
     return standard
 
 
 @iterate_jit(nopython=True)
-def TaxInc(c00100, standard, c04470, c04600, MARS, e00900, e26270,
+def TaxInc(c00100, standard, c04470, c04600, MARS, e00900, c03260, e26270,
            e02100, e27200, e00650, c01000, PT_SSTB_income,
            PT_binc_w2_wages, PT_ubia_property, PT_qbid_rt,
            PT_qbid_taxinc_thd, PT_qbid_taxinc_gap, PT_qbid_w2_wages_rt,
@@ -1229,6 +1236,8 @@ def TaxInc(c00100, standard, c04470, c04600, MARS, e00900, e26270,
         Filing (marital) status. (1=single, 2=joint, 3=separate, 4=household-head, 5=widow(er))
     e00900: float
         Schedule C business net profit/loss for filing unit
+    c03260: float
+        Self-employment (SECA) tax above-the-line deduction
     e26270: float
         Schedule E: combined partnership and S-corporation net income/loss
     e02100: float
@@ -1280,7 +1289,7 @@ def TaxInc(c00100, standard, c04470, c04600, MARS, e00900, e26270,
     pre_qbid_taxinc = max(0., c00100 - max(c04470, standard) - c04600)
     # calculate qualified business income deduction
     qbided = 0.
-    qbinc = max(0., e00900 + e26270 + e02100 + e27200)
+    qbinc = max(0., e00900 - c03260 + e26270 + e02100 + e27200)
     if qbinc > 0. and PT_qbid_rt > 0.:
         qbid_before_limits = qbinc * PT_qbid_rt
         lower_thd = PT_qbid_taxinc_thd[MARS - 1]
@@ -1899,7 +1908,7 @@ def AGIsurtax(c00100, MARS, AGI_surtax_trt, AGI_surtax_thd, taxbc, surtax):
 def AMT(e07300, dwks13, standard, f6251, c00100, c18300, taxbc,
         c04470, c17000, c20800, c21040, e24515, MARS, sep, dwks19,
         dwks14, c05700, e62900, e00700, dwks10, age_head, age_spouse,
-        earned, cmbtp,
+        earned, cmbtp, qbided,
         AMT_child_em_c_age, AMT_brk1,
         AMT_em, AMT_prt, AMT_rt1, AMT_rt2,
         AMT_child_em, AMT_em_ps, AMT_em_pe,
@@ -1936,7 +1945,7 @@ def AMT(e07300, dwks13, standard, f6251, c00100, c18300, taxbc,
     c20800: float
         Schedule A: net limited miscellaneous deductions deducted
     c21040: float
-        Itemized deductiosn that are phased out
+        Itemized deductions that are phased out
     e24515: float
         Schedule D: Un-Recaptured Section 1250 Gain
     MARS: int
@@ -1963,6 +1972,8 @@ def AMT(e07300, dwks13, standard, f6251, c00100, c18300, taxbc,
         Earned income for filing unit
     cmbtp: float
         Estimate of income on (AMT) Form 6251 but not in AGI
+    qbided: float
+        Qualified business income deduction
     AMT_child_em_c_age: float
         Age ceiling for special AMT exemption
     AMT_brk1: float
@@ -2014,11 +2025,11 @@ def AMT(e07300, dwks13, standard, f6251, c00100, c18300, taxbc,
     # pylint: disable=too-many-statements,too-many-branches
     # Form 6251, Part I
     if standard == 0.0:
-        c62100 = (c00100 - e00700 - c04470 +
+        c62100 = (c00100 - e00700 - qbided - c04470 +
                   max(0., min(c17000, 0.025 * c00100)) +
                   c18300 + c20800 - c21040)
     if standard > 0.0:
-        c62100 = c00100 - e00700
+        c62100 = c00100 - e00700 - qbided
     c62100 += cmbtp  # add income not in AGI but considered income for AMT
     if MARS == 3:
         amtsepadd = max(0.,
@@ -2136,7 +2147,8 @@ def NetInvIncTax(e00300, e00600, e02000, e26270, c01000,
 @iterate_jit(nopython=True)
 def F2441(MARS, earned_p, earned_s, f2441, CDCC_c, e32800,
           exact, c00100, CDCC_ps, CDCC_ps2, CDCC_crt, CDCC_frt,
-          CDCC_prt, CDCC_refundable, c05800, e07300, c07180, CDCC_refund):
+          CDCC_po_step_size, CDCC_po_rate_per_step, CDCC_refundable,
+          c05800, e07300, c07180, CDCC_refund):
     """
     Calculates Form 2441 child and dependent care expense credit, c07180.
 
@@ -2166,16 +2178,18 @@ def F2441(MARS, earned_p, earned_s, f2441, CDCC_c, e32800,
         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
+    CDCC_po_step_size: float
+        Child/dependent care credit phaseout AGI step size
+    CDCC_po_rate_per_step: float
+        Child/dependent care credit phaseout rate per step size
+    CDCC_refund: bool
+        Indicator for whether CDCC is refundable
     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
     -------
@@ -2192,22 +2206,22 @@ def F2441(MARS, earned_p, earned_s, f2441, CDCC_c, e32800,
     else:
         c32890 = earned_p
     c33000 = max(0., min(c32800, min(c32880, c32890)))
-    # credit is limited by AGI-related fraction
+    # credit rate is limited at high AGI
+    # ... first phase-down from CDCC_crt to CDCC_frt
+    steps_fractional = max(0., c00100 - CDCC_ps) / CDCC_po_step_size
     if exact == 1:  # exact calculation as on tax forms
-        # first phase-down from 35 to 20 percent
-        tratio1 = math.ceil(max(((c00100 - CDCC_ps) * CDCC_prt), 0.))
-        crate = max(CDCC_frt, CDCC_crt - min(CDCC_crt - CDCC_frt, tratio1))
-        # second phase-down from 20 percent to zero
-        if c00100 > CDCC_ps2:
-            tratio2 = math.ceil(max(((c00100 - CDCC_ps2) * CDCC_prt), 0.))
-            crate = max(0., CDCC_frt - min(CDCC_frt, tratio2))
+        steps = math.ceil(steps_fractional)
     else:
-        crate = max(CDCC_frt, CDCC_crt -
-                    max(((c00100 - CDCC_ps) * CDCC_prt), 0.))
-        if c00100 > CDCC_ps2:
-            crate = max(0., CDCC_frt -
-                        max(((c00100 - CDCC_ps2) * CDCC_prt), 0.))
-
+        steps = steps_fractional
+    crate = max(CDCC_frt, CDCC_crt - steps * CDCC_po_rate_per_step)
+    # ... second phase-down from CDCC_frt to zero
+    if c00100 > CDCC_ps2:
+        steps_fractional = (c00100 - CDCC_ps2) / CDCC_po_step_size
+        if exact == 1:  # exact calculation as on tax forms
+            steps = math.ceil(steps_fractional)
+        else:
+            steps = steps_fractional
+        crate = max(0., CDCC_frt - steps * CDCC_po_rate_per_step)
     c33200 = c33000 * crate
     # credit is limited by tax liability if not refundable
     if CDCC_refundable:
@@ -2441,7 +2455,7 @@ def ChildDepTaxCredit(age_head, age_spouse, nu18, n24, MARS, c00100, XTOT, num,
                       c07200,
                       CTC_c, CTC_ps, CTC_prt, exact, ODC_c,
                       CTC_c_under6_bonus, nu06,
-                      CTC_refundable, CTC_include17,
+                      CTC_is_refundable, CTC_include17,
                       c07220, odc, codtc_limited):
     """
     Computes amounts on "Child Tax Credit and Credit for Other Dependents
@@ -2540,7 +2554,7 @@ def ChildDepTaxCredit(age_head, age_spouse, nu18, n24, MARS, c00100, XTOT, num,
         line13 = line11 - line12
         line14 = 0.
         line15 = max(0., line13 - line14)
-        if CTC_refundable:
+        if CTC_is_refundable:
             c07220 = line10 * line1 / line3
             odc = max(0., line10 - c07220)
             codtc_limited = max(0., line10 - c07220 - odc)
@@ -2910,7 +2924,7 @@ def CharityCredit(e19800, e20100, c00100, CR_Charity_rt, CR_Charity_f,
 def NonrefundableCredits(c05800, e07240, e07260, e07300, e07400,
                          e07600, p08000, odc,
                          personal_nonrefundable_credit,
-                         CTC_refundable,
+                         CTC_is_refundable,
                          CR_RetirementSavings_hc, CR_ForeignTax_hc,
                          CR_ResidentialEnergy_hc, CR_GeneralBusiness_hc,
                          CR_MinimumTax_hc, CR_OtherCredits_hc, charity_credit,
@@ -2939,7 +2953,7 @@ def NonrefundableCredits(c05800, e07240, e07260, e07300, e07400,
         Other Dependent Credit
     personal_nonrefundable_credit: float
         Personal nonrefundable credit
-    CTC_refundable: bool
+    CTC_is_refundable: bool
         Whether the child tax credit is fully refundable
     CR_RetirementSavings_hc: float
         Credit for retirement savings haircut
@@ -3019,7 +3033,7 @@ def NonrefundableCredits(c05800, e07240, e07260, e07300, e07400,
     c07240 = min(e07240 * (1. - CR_RetirementSavings_hc), avail)
     avail = avail - c07240
     # Child tax credit
-    if not CTC_refundable:
+    if not CTC_is_refundable:
         c07220 = min(c07220, avail)
         avail = avail - c07220
         # Other dependent credit
@@ -3053,7 +3067,8 @@ def NonrefundableCredits(c05800, e07240, e07260, e07300, e07400,
 @iterate_jit(nopython=True)
 def AdditionalCTC(codtc_limited, ACTC_c, n24, earned, ACTC_Income_thd,
                   ACTC_rt, nu06, ACTC_rt_bonus_under6family, ACTC_ChildNum,
-                  CTC_refundable, CTC_include17, age_head, age_spouse, MARS, nu18,
+                  CTC_is_refundable, CTC_include17,
+                  age_head, age_spouse, MARS, nu18,
                   ptax_was, c03260, e09800, c59660, e11200,
                   c11070):
     """
@@ -3101,7 +3116,7 @@ def AdditionalCTC(codtc_limited, ACTC_c, n24, earned, ACTC_Income_thd,
     # Part I
     line3 = codtc_limited
 
-    if CTC_refundable:
+    if CTC_is_refundable:
         line4 = 0.
     else:
         if CTC_include17:
@@ -3142,7 +3157,8 @@ def AdditionalCTC(codtc_limited, ACTC_c, n24, earned, ACTC_Income_thd,
 def C1040(c05800, c07180, c07200, c07220, c07230, c07240, c07260, c07300,
           c07400, c07600, c08000, e09700, e09800, e09900, niit, othertaxes,
           c07100, c09200, odc, charity_credit,
-          personal_nonrefundable_credit, CTC_refundable, ODC_refundable):
+          personal_nonrefundable_credit,
+          CTC_is_refundable, ODC_is_refundable):
     """
     Computes total used nonrefundable credits, c07100, othertaxes, and
     income tax before refundable credits, c09200.
@@ -3203,8 +3219,9 @@ def C1040(c05800, c07180, c07200, c07220, c07230, c07240, c07260, c07300,
     """
     # total used nonrefundable credits (as computed in NonrefundableCredits)
     c07100 = (c07180 + c07200 + c07600 + c07300 + c07400 +
-              c07220 * (1. - CTC_refundable) + c08000 +
-              c07230 + c07240 + c07260 + odc * (1. - ODC_refundable) + charity_credit +
+              c07220 * (1. - CTC_is_refundable) + c08000 +
+              c07230 + c07240 + c07260 +
+              odc * (1. - ODC_is_refundable) + charity_credit +
               personal_nonrefundable_credit)
     # tax after credits (2016 Form 1040, line 56)
     tax_net_nonrefundable_credits = max(0., c05800 - c07100)
@@ -3305,8 +3322,8 @@ 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,
-          ctc_total, ctc_refundable, iitax, combined):
+          eitc, c07220, odc, CTC_is_refundable, ODC_is_refundable, refund,
+          ctc_total, ctc_refundable, ctc_nonrefundable, iitax, combined):
     """
     Computes final taxes.
 
@@ -3352,17 +3369,19 @@ def IITAX(c59660, c11070, c10960, personal_refundable_credit, ctc_new, rptc,
         Total CTC amount (c07220 + c11070 + odc + ctc_new)
     ctc_refundable: float
         Portion of total CTC amount that is refundable
+    ctc_nonrefundable: float
+        Portion of total CTC amount that is nonrefundable
     iitax: float
         Total federal individual income tax liability
     combined: float
         Sum of iitax and payrolltax and lumpsum_tax
     """
     eitc = c59660
-    if CTC_refundable:
+    if CTC_is_refundable:
         ctc_refund = c07220
     else:
         ctc_refund = 0.
-    if ODC_refundable:
+    if ODC_is_refundable:
         odc_refund = odc
     else:
         odc_refund = 0.
@@ -3371,9 +3390,11 @@ def IITAX(c59660, c11070, c10960, personal_refundable_credit, ctc_new, rptc,
               odc_refund)
     ctc_total = c07220 + c11070 + odc + ctc_new
     ctc_refundable = ctc_refund + c11070 + odc_refund + ctc_new
+    ctc_nonrefundable = max(0., ctc_total - ctc_refundable)
     iitax = c09200 - refund
     combined = iitax + payrolltax
-    return (eitc, refund, ctc_total, ctc_refundable, iitax, combined)
+    return (eitc, refund, ctc_total, ctc_refundable, ctc_nonrefundable,
+            iitax, combined)
 
 
 @JIT(nopython=True)

taxcalc/policy_current_law.json

@@ -2505,7 +2505,7 @@
     },
     "STD_allow_charity_ded_nonitemizers": {
         "title": "Allow standard deduction filers to take the charitable contributions deduction",
-        "description": "Extends the charitable contributions deduction to taxpayers who take the standard deduction. The same ceilings, floor, and haircuts applied to itemized deduction for charitable contributions also apply here as well as a max on the dollar amount for total charitable deductions for those taking the standard deduction.",
+        "description": "Extends the charitable contributions deduction to taxpayers who take the standard deduction and make cash donations.  The same percent-of-AGI cap applied to itemized deduction for charitable contributions also apply here, as well as a max on the dollar amount for cash charitable deductions for those taking the standard deduction.",
         "notes": "",
         "section_1": "",
         "section_2": "",
@@ -2517,13 +2517,13 @@
                 "year": 2013,
                 "value": false
             },
-            {
-                "year": 2021,
-                "value": false
-            },
             {
                 "year": 2020,
                 "value": true
+            },
+            {
+                "year": 2022,
+                "value": false
             }
         ],
         "validators": {
@@ -2538,8 +2538,8 @@
         }
     },
     "STD_charity_ded_nonitemizers_max": {
-        "title": "Ceiling amount (in dollars) for charitable deductions for non-itemizers",
-        "description": "Puts a ceiling on the dollar of amount of charitable contributions deductions for taxpayers who take the standard deduction.",
+        "title": "Ceiling amount (in dollars) for cash charitable deductions for nonitemizers",
+        "description": "Puts a ceiling on the dollar of amount of cash charitable contributions deductions for taxpayers who take the standard deduction.",
         "notes": "",
         "section_1": "",
         "section_2": "",
@@ -2549,15 +2549,78 @@
         "value": [
             {
                 "year": 2013,
+                "MARS": "single",
                 "value": 0.0
             },
             {
-                "year": 2021,
+                "year": 2013,
+                "MARS": "mjoint",
                 "value": 0.0
             },
+            {
+                "year": 2013,
+                "MARS": "mseparate",
+                "value": 0.0
+            },
+            {
+                "year": 2013,
+                "MARS": "headhh",
+                "value": 0.0
+            },
+            {
+                "year": 2013,
+                "MARS": "widow",
+                "value": 0.0
+            },
+            {
+                "year": 2020,
+                "MARS": "single",
+                "value": 300.0
+            },
+            {
+                "year": 2020,
+                "MARS": "mjoint",
+                "value": 600.0
+            },
+            {
+                "year": 2020,
+                "MARS": "mseparate",
+                "value": 300.0
+            },
             {
                 "year": 2020,
+                "MARS": "headhh",
                 "value": 300.0
+            },
+            {
+                "year": 2020,
+                "MARS": "widow",
+                "value": 300.0
+            },
+            {
+                "year": 2022,
+                "MARS": "single",
+                "value": 0.0
+            },
+            {
+                "year": 2022,
+                "MARS": "mjoint",
+                "value": 0.0
+            },
+            {
+                "year": 2022,
+                "MARS": "mseparate",
+                "value": 0.0
+            },
+            {
+                "year": 2022,
+                "MARS": "headhh",
+                "value": 0.0
+            },
+            {
+                "year": 2022,
+                "MARS": "widow",
+                "value": 0.0
             }
         ],
         "validators": {
@@ -5168,9 +5231,9 @@
             "cps": true
         }
     },
-    "ID_Charity_crt_all": {
-        "title": "Ceiling (as a decimal fraction of AGI) for all charitable contribution deductions",
-        "description": "The total deduction for charity is capped at this fraction of AGI.",
+    "ID_Charity_crt_cash": {
+        "title": "Ceiling (as a decimal fraction of AGI) for cash charitable contribution deductions",
+        "description": "The cash deduction for charity is capped at this fraction of AGI.",
         "notes": "When using PUF data, raising this parameter value may produce unexpected results because in PUF data the variables e19800 and e20100 are already capped.",
         "section_1": "Itemized Deductions",
         "section_2": "Charity",
@@ -5182,36 +5245,16 @@
                 "year": 2013,
                 "value": 0.5
             },
-            {
-                "year": 2014,
-                "value": 0.5
-            },
-            {
-                "year": 2015,
-                "value": 0.5
-            },
-            {
-                "year": 2016,
-                "value": 0.5
-            },
-            {
-                "year": 2017,
-                "value": 0.5
-            },
             {
                 "year": 2018,
                 "value": 0.6
             },
-            {
-                "year": 2019,
-                "value": 0.6
-            },
             {
                 "year": 2020,
                 "value": 1.0
             },
             {
-                "year": 2021,
+                "year": 2022,
                 "value": 0.6
             },
             {
@@ -12004,7 +12047,7 @@
             },
             {
                 "year": 2020,
-                "value": 0.15
+                "value": 0.12
             },
             {
                 "year": 2021,
@@ -12367,7 +12410,7 @@
             },
             {
                 "year": 2020,
-                "value": 0.25
+                "value": 0.22
             },
             {
                 "year": 2021,
@@ -12730,7 +12773,7 @@
             },
             {
                 "year": 2020,
-                "value": 0.28
+                "value": 0.24
             },
             {
                 "year": 2021,
@@ -13819,7 +13862,7 @@
             },
             {
                 "year": 2020,
-                "value": 0.396
+                "value": 0.37
             },
             {
                 "year": 2021,
@@ -14658,106 +14701,6 @@
                 "MARS": "widow",
                 "value": 1.0
             },
-            {
-                "year": 2014,
-                "MARS": "single",
-                "value": 1.0
-            },
-            {
-                "year": 2014,
-                "MARS": "mjoint",
-                "value": 1.0
-            },
-            {
-                "year": 2014,
-                "MARS": "mseparate",
-                "value": 1.0
-            },
-            {
-                "year": 2014,
-                "MARS": "headhh",
-                "value": 1.0
-            },
-            {
-                "year": 2014,
-                "MARS": "widow",
-                "value": 1.0
-            },
-            {
-                "year": 2015,
-                "MARS": "single",
-                "value": 1.0
-            },
-            {
-                "year": 2015,
-                "MARS": "mjoint",
-                "value": 1.0
-            },
-            {
-                "year": 2015,
-                "MARS": "mseparate",
-                "value": 1.0
-            },
-            {
-                "year": 2015,
-                "MARS": "headhh",
-                "value": 1.0
-            },
-            {
-                "year": 2015,
-                "MARS": "widow",
-                "value": 1.0
-            },
-            {
-                "year": 2016,
-                "MARS": "single",
-                "value": 1.0
-            },
-            {
-                "year": 2016,
-                "MARS": "mjoint",
-                "value": 1.0
-            },
-            {
-                "year": 2016,
-                "MARS": "mseparate",
-                "value": 1.0
-            },
-            {
-                "year": 2016,
-                "MARS": "headhh",
-                "value": 1.0
-            },
-            {
-                "year": 2016,
-                "MARS": "widow",
-                "value": 1.0
-            },
-            {
-                "year": 2017,
-                "MARS": "single",
-                "value": 1.0
-            },
-            {
-                "year": 2017,
-                "MARS": "mjoint",
-                "value": 1.0
-            },
-            {
-                "year": 2017,
-                "MARS": "mseparate",
-                "value": 1.0
-            },
-            {
-                "year": 2017,
-                "MARS": "headhh",
-                "value": 1.0
-            },
-            {
-                "year": 2017,
-                "MARS": "widow",
-                "value": 1.0
-            },
             {
                 "year": 2018,
                 "MARS": "single",
@@ -14783,31 +14726,6 @@
                 "MARS": "widow",
                 "value": 100000.0
             },
-            {
-                "year": 2019,
-                "MARS": "single",
-                "value": 50000.0
-            },
-            {
-                "year": 2019,
-                "MARS": "mjoint",
-                "value": 100000.0
-            },
-            {
-                "year": 2019,
-                "MARS": "mseparate",
-                "value": 50000.0
-            },
-            {
-                "year": 2019,
-                "MARS": "headhh",
-                "value": 50000.0
-            },
-            {
-                "year": 2019,
-                "MARS": "widow",
-                "value": 100000.0
-            },
             {
                 "year": 2026,
                 "MARS": "single",
@@ -16461,10 +16379,36 @@
             "cps": true
         }
     },
-    "CDCC_prt": {
-        "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",
+    "CDCC_po_step_size": {
+        "title": "Child & dependent care credit phaseout step size",
+        "description": "The CDCC credit rate is reduced by CDCC_po_rate_per_step for each step (including fractional steps) above the phase-out start thresholds.",
+        "notes": "In the law, the credit rate is reduced by 1 percentage point for every $2,000 of AGI over the phase-out start thresholds",
+        "section_1": "Nonrefundable Credits",
+        "section_2": "Child And Dependent Care",
+        "indexable": true,
+        "indexed": false,
+        "type": "float",
+        "value": [
+            {
+                "year": 2013,
+                "value": 2000
+            }
+        ],
+        "validators": {
+            "range": {
+                "min": 0,
+                "max": 9e99
+            }
+        },
+        "compatible_data": {
+            "puf": true,
+            "cps": true
+        }
+    },
+    "CDCC_po_rate_per_step": {
+        "title": "Child & dependent care credit phaseout rate per step",
+        "description": "The CDCC credit rate is reduced by this rate for for each step (including fractional steps) above the phase-out start thresholds.",
+        "notes": "In the law, the credit rate is reduced by 1 percentage point for every $2,000 of AGI over the phase-out start thresholds",
         "section_1": "Nonrefundable Credits",
         "section_2": "Child And Dependent Care",
         "indexable": false,
@@ -16473,7 +16417,7 @@
         "value": [
             {
                 "year": 2013,
-                "value": 5e-06
+                "value": 0.01
             }
         ],
         "validators": {
@@ -16647,7 +16591,7 @@
             "cps": true
         }
     },
-    "CTC_refundable": {
+    "CTC_is_refundable": {
         "title": "Whether the child tax credit is fully refundable",
         "description": "If true, the child tax credit is made fully refundable.",
         "notes": "If true, the Additional Child Tax Credit is not used.",
@@ -16681,7 +16625,7 @@
             "cps": true
         }
     },
-    "ODC_refundable": {
+    "ODC_is_refundable": {
         "title": "Whether the other dependents tax credit is fully refundable",
         "description": "If true, the other dependents tax credit is made fully refundable.",
         "notes": "",

taxcalc/records_variables.json

@@ -823,7 +823,7 @@
     },
     "c05200": {
       "type": "float",
-      "desc": "Tax amount from Sch X,Y,X tables",
+      "desc": "Tax amount from Sch X,Y,Z tables",
       "form": {"2013-20??": "calculated variable"}
     },
     "c05700": {
@@ -1046,6 +1046,11 @@
       "desc": "Total CTC amount (c07220 + c11070 + odc + ctc_new)",
       "form": {"2013-20??": "calculated variable"}
     },
+    "ctc_nonrefundable": {
+      "type": "float",
+      "desc": "Portion of total CTC amount that is nonrefundable",
+      "form": {"2013-20??": "calculated variable"}
+    },
     "ctc_refundable": {
       "type": "float",
       "desc": "Portion of total CTC amount that is refundable",

taxcalc/taxcalcio.py

@@ -518,6 +518,10 @@ class TaxCalcIO():
                 self.calc, dump_varset, mtr_inctax, mtr_paytax
             )
             column_order = sorted(outdf.columns)
+            # place RECID at start of column_order list
+            assert 'RECID' in column_order, 'RECID not in dump output list'
+            column_order.remove('RECID')
+            column_order.insert(0, 'RECID')
         else:
             outdf = self.minimal_output()
             column_order = outdf.columns

{taxcalc-4.1.0.dist-info → taxcalc-4.2.1.dist-info}/METADATA

@@ -1,6 +1,6 @@
 Metadata-Version: 2.1
 Name: taxcalc
-Version: 4.1.0
+Version: 4.2.1
 Summary: taxcalc
 Home-page: https://github.com/PSLmodels/Tax-Calculator
 Download-URL: https://github.com/PSLmodels/Tax-Calculator

{taxcalc-4.1.0.dist-info → taxcalc-4.2.1.dist-info}/RECORD

@@ -1,5 +1,5 @@
-taxcalc/__init__.py,sha256=M1z5Tt3Ibgqv6nuN3zgoZwux626kBItmIIpEAZGybGw,478
-taxcalc/calcfunctions.py,sha256=GdOoAVxGGhunH7-P7BBRH4mK0GLGje0HwvjS1lCV8Po,146005
+taxcalc/__init__.py,sha256=Vd8tla9vclz_CHAorbt6ka5PG5j9k-56xvaACG0rVnY,478
+taxcalc/calcfunctions.py,sha256=4KRptTKFGCaKlAOYc5zSyhgW6gNwRvKN88h_JxKl8ME,146968
 taxcalc/calculator.py,sha256=Ybk497LXzg5RSJEiFCEQPsM0odA7MT_mutqcXWe5d8o,63694
 taxcalc/conftest.py,sha256=nO4J7qu1sTHgjqrzhpRMvfMJUrNm6GP_IsSuuDt_MeQ,141
 taxcalc/consumption.json,sha256=D4Iz625yka_LSlq313hoy01qGtNrpN5QYAHqd9QQfVA,8102
@@ -14,21 +14,21 @@ taxcalc/growfactors.csv,sha256=OQArKySPTSweIGV9v17WrenfcQa6ABrbTpIWZUqL2Uk,12281
 taxcalc/growfactors.py,sha256=IdxR6_ELJKJJHd82-gaGcQLVEYNxJpja0bYKNpVlG7A,6557
 taxcalc/parameters.py,sha256=57RVKpx0i4J0L6lqdgykakO9ASHx9JnkI2tK7yDmvto,31175
 taxcalc/policy.py,sha256=cOSgmvhUH3TMSqYoUbDfEu0qAWLcZk-w0cE5FjqKXMk,6341
-taxcalc/policy_current_law.json,sha256=-4nvjDQA-D5dfEVsqt0ylYaAz1OhIG-jWQdnu1d7MlU,552069
+taxcalc/policy_current_law.json,sha256=p9EH4Crcc9wY8Vu3_FQMFyzTuJgyuz0-qQ6ICTMtmdY,551100
 taxcalc/puf_ratios.csv,sha256=FjEj41SyyW5Fp7JTVptQGKjnu43rfl3uOc9-019bE_s,3439
 taxcalc/puf_weights.csv.gz,sha256=LouhxTQJ0ow-Yn63PjMElB5ICXO9AybLXeEt3gP5AY4,12988069
 taxcalc/records.py,sha256=TbZA2owF-lvt6jxnP_Dp_SfnnpalHa4_L-KKMWhwPq0,17748
-taxcalc/records_variables.json,sha256=MoASET9PNC6yl8yWEjCadZIQ4TAGwJBqsCimnNc79vg,42728
-taxcalc/taxcalcio.py,sha256=8gNalHXsoKNtsTtsZ_7oY8aUWeCFoyNSjDISvymU7T0,32783
+taxcalc/records_variables.json,sha256=os84mC_BjkdeJffkM1OXFxiJTWztxVgQS6d-GDBHpBk,42903
+taxcalc/taxcalcio.py,sha256=r0JNgIe8iYvnVEVzUjZFA7ShyllDgqVdbeAdOCUBd4Y,33000
 taxcalc/tmd_growfactors.csv,sha256=ciDtbKgKWoY8a34oC4HIyZ3c7rtHGyq8RW_tIn0nbmM,10208
-taxcalc/tmd_weights.csv.gz,sha256=eeANf8bjsQ0kYPuXUjeF9f53Gybi2ITNR2pz_a6ClZI,19376906
+taxcalc/tmd_weights.csv.gz,sha256=9VxT-ME_KR6CtprdIBJQ5Lag7vuB1EAr4MqLMU-yhmQ,28638647
 taxcalc/utils.py,sha256=aNIEYbm37pQoayt_rXrr9iKoodoE-DH8EFL2A0rSokk,62468
 taxcalc/utilsprvt.py,sha256=iIyWp9-N3_XWjQj2jV2CWnJy7vrNlKB2_vIMwYjgbWY,1323
 taxcalc/cli/__init__.py,sha256=cyZ0tdx41j_vV_B6GAkqJmNKKG-B0wUC0ThC75lJlk4,104
 taxcalc/cli/tc.py,sha256=fnuf-d9ZmkrWA5JhlvMGbZKPjIyuhg5r7bWT-FYxP8Q,11473
-taxcalc-4.1.0.dist-info/LICENSE,sha256=m5epLdB-_NXiY7NsEDgcHP4jDtJ4vOlRf5S3Jb-jraY,1299
-taxcalc-4.1.0.dist-info/METADATA,sha256=-9SuwRstSCASluHXkJiWg1tgWRUe_o-xXKL4czPia3o,3345
-taxcalc-4.1.0.dist-info/WHEEL,sha256=Z4pYXqR_rTB7OWNDYFOm1qRk0RX6GFP2o8LgvP453Hk,91
-taxcalc-4.1.0.dist-info/entry_points.txt,sha256=a3ZE1piRv683p27fOLdWZvVJXESkoslTOp5iXV7uVco,50
-taxcalc-4.1.0.dist-info/top_level.txt,sha256=Wh8wTDHkA_cm4dn8IoUCviDyGgVQqwEQKPJnl8z6d4c,8
-taxcalc-4.1.0.dist-info/RECORD,,
+taxcalc-4.2.1.dist-info/LICENSE,sha256=m5epLdB-_NXiY7NsEDgcHP4jDtJ4vOlRf5S3Jb-jraY,1299
+taxcalc-4.2.1.dist-info/METADATA,sha256=h3-TjcM5NO0pw-Xpf57GDhaS1wFr9reil5nDosO7yb4,3345
+taxcalc-4.2.1.dist-info/WHEEL,sha256=R0nc6qTxuoLk7ShA2_Y-UWkN8ZdfDBG2B6Eqpz2WXbs,91
+taxcalc-4.2.1.dist-info/entry_points.txt,sha256=a3ZE1piRv683p27fOLdWZvVJXESkoslTOp5iXV7uVco,50
+taxcalc-4.2.1.dist-info/top_level.txt,sha256=Wh8wTDHkA_cm4dn8IoUCviDyGgVQqwEQKPJnl8z6d4c,8
+taxcalc-4.2.1.dist-info/RECORD,,

{taxcalc-4.1.0.dist-info → taxcalc-4.2.1.dist-info}/WHEEL

@@ -1,5 +1,5 @@
 Wheel-Version: 1.0
-Generator: setuptools (70.3.0)
+Generator: setuptools (72.1.0)
 Root-Is-Purelib: true
 Tag: py3-none-any