taxcalc 4.2.1__py3-none-any.whl → 4.2.2__py3-none-any.whl

taxcalc/tests/test_taxcalcio.py

@@ -0,0 +1,755 @@
+"""
+Tests for Tax-Calculator TaxCalcIO class.
+"""
+# CODING-STYLE CHECKS:
+# pycodestyle test_taxcalcio.py
+# pylint --disable=locally-disabled test_taxcalcio.py
+#
+# pylint: disable=too-many-lines
+
+import os
+from io import StringIO
+import tempfile
+import pytest
+import pandas as pd
+from taxcalc import TaxCalcIO  # pylint: disable=import-error
+
+
+RAWINPUT = (
+    'RECID,MARS\n'
+    '    1,   2\n'
+    '    2,   1\n'
+    '    3,   4\n'
+    '    4,   3\n'
+)
+
+
+@pytest.fixture(scope='module', name='reformfile0')
+def fixture_reformfile0():
+    """
+    Specify JSON reform file.
+    """
+    txt = """
+    { "policy": {
+        "SS_Earnings_c": {"2016": 300000,
+                          "2018": 500000,
+                          "2020": 700000}
+      }
+    }
+    """
+    rfile = tempfile.NamedTemporaryFile(suffix='.json', mode='a', delete=False)
+    rfile.write(txt + '\n')
+    rfile.close()
+    yield rfile
+    if os.path.isfile(rfile.name):
+        try:
+            os.remove(rfile.name)
+        except OSError:
+            pass  # sometimes we can't remove a generated temporary file
+
+
+@pytest.fixture(scope='module', name='assumpfile0')
+def fixture_assumpfile0():
+    """
+    Temporary assumption file with .json extension.
+    """
+    afile = tempfile.NamedTemporaryFile(suffix='.json', mode='a', delete=False)
+    contents = """
+    {
+    "consumption": {},
+    "growdiff_baseline": {"ABOOK": {"2015": -0.01}},
+    "growdiff_response": {}
+    }
+    """
+    afile.write(contents)
+    afile.close()
+    yield afile
+    if os.path.isfile(afile.name):
+        try:
+            os.remove(afile.name)
+        except OSError:
+            pass  # sometimes we can't remove a generated temporary file
+
+
+@pytest.fixture(scope='module', name='reformfile1')
+def fixture_reformfile1():
+    """
+    Temporary reform file with .json extension.
+    """
+    rfile = tempfile.NamedTemporaryFile(suffix='.json', mode='a', delete=False)
+    contents = """
+    {"policy": {
+        "AMT_brk1": { // top of first AMT tax bracket
+          "2015": 200000,
+          "2017": 300000},
+        "EITC_c": { // max EITC amount by number of qualifying kids (0,1,2,3+)
+          "2016": [ 900, 5000,  8000,  9000],
+          "2019": [1200, 7000, 10000, 12000]},
+        "II_em": { // personal exemption amount (see indexing changes below)
+          "2016": 6000,
+          "2018": 7500,
+          "2020": 9000},
+        "II_em-indexed": { // personal exemption amount indexing status
+          "2016": false, // values in future years are same as this year value
+          "2018": true // values in future years indexed with this year as base
+          },
+        "SS_Earnings_c": { // social security (OASDI) maximum taxable earnings
+          "2016": 300000,
+          "2018": 500000,
+          "2020": 700000},
+        "AMT_em-indexed": { // AMT exemption amount indexing status
+          "2017": false, // values in future years are same as this year value
+          "2020": true // values in future years indexed with this year as base
+        }
+      }
+    }
+    """
+    rfile.write(contents)
+    rfile.close()
+    yield rfile
+    if os.path.isfile(rfile.name):
+        try:
+            os.remove(rfile.name)
+        except OSError:
+            pass  # sometimes we can't remove a generated temporary file
+
+
+@pytest.fixture(scope='module', name='baselinebad')
+def fixture_baselinebad():
+    """
+    Temporary baseline file with .json extension.
+    """
+    rfile = tempfile.NamedTemporaryFile(suffix='.json', mode='a', delete=False)
+    contents = '{ "policy": {"AMT_brk1": {"2011": 0.0}}}'
+    rfile.write(contents)
+    rfile.close()
+    yield rfile
+    if os.path.isfile(rfile.name):
+        try:
+            os.remove(rfile.name)
+        except OSError:
+            pass  # sometimes we can't remove a generated temporary file
+
+
+@pytest.fixture(scope='module', name='errorreformfile')
+def fixture_errorreformfile():
+    """
+    Temporary reform file with .json extension.
+    """
+    rfile = tempfile.NamedTemporaryFile(suffix='.json', mode='a', delete=False)
+    contents = '{ "policy": {"xxx": {"2015": 0}}}'
+    rfile.write(contents)
+    rfile.close()
+    yield rfile
+    if os.path.isfile(rfile.name):
+        try:
+            os.remove(rfile.name)
+        except OSError:
+            pass  # sometimes we can't remove a generated temporary file
+
+
+@pytest.fixture(scope='module', name='errorassumpfile')
+def fixture_errorassumpfile():
+    """
+    Temporary assumption file with .json extension.
+    """
+    rfile = tempfile.NamedTemporaryFile(suffix='.json', mode='a', delete=False)
+    contents = """
+    {
+    "consumption": {"MPC_e18400": {"2018": -9}},
+    "growdiff_baseline": {"ABOOKxx": {"2017": 0.02}},
+    "growdiff_response": {"ABOOKxx": {"2017": 0.02}}
+    }
+    """
+    rfile.write(contents)
+    rfile.close()
+    yield rfile
+    if os.path.isfile(rfile.name):
+        try:
+            os.remove(rfile.name)
+        except OSError:
+            pass  # sometimes we can't remove a generated temporary file
+
+
+@pytest.fixture(scope='module', name='assumpfile1')
+def fixture_assumpfile1():
+    """
+    Temporary assumption file with .json extension.
+    """
+    afile = tempfile.NamedTemporaryFile(suffix='.json', mode='a', delete=False)
+    contents = """
+    {
+    "consumption": { "MPC_e18400": {"2018": 0.05} },
+    "growdiff_baseline": {},
+    "growdiff_response": {}
+    }
+    """
+    afile.write(contents)
+    afile.close()
+    yield afile
+    if os.path.isfile(afile.name):
+        try:
+            os.remove(afile.name)
+        except OSError:
+            pass  # sometimes we can't remove a generated temporary file
+
+
+@pytest.fixture(scope='module', name='lumpsumreformfile')
+def fixture_lumpsumreformfile():
+    """
+    Temporary reform file without .json extension.
+    """
+    rfile = tempfile.NamedTemporaryFile(suffix='.json', mode='a', delete=False)
+    lumpsum_reform_contents = '{"policy": {"LST": {"2013": 200}}}'
+    rfile.write(lumpsum_reform_contents)
+    rfile.close()
+    yield rfile
+    if os.path.isfile(rfile.name):
+        try:
+            os.remove(rfile.name)
+        except OSError:
+            pass  # sometimes we can't remove a generated temporary file
+
+
+@pytest.fixture(scope='module', name='assumpfile2')
+def fixture_assumpfile2():
+    """
+    Temporary assumption file with .json extension.
+    """
+    afile = tempfile.NamedTemporaryFile(suffix='.json', mode='a', delete=False)
+    assump2_contents = """
+    {
+    "consumption":  {"BEN_snap_value": {"2018": 0.90}},
+    "growdiff_baseline": {},
+    "growdiff_response": {}
+    }
+    """
+    afile.write(assump2_contents)
+    afile.close()
+    yield afile
+    if os.path.isfile(afile.name):
+        try:
+            os.remove(afile.name)
+        except OSError:
+            pass  # sometimes we can't remove a generated temporary file
+
+
+@pytest.mark.parametrize('input_data, baseline, reform, assump, outdir', [
+    ('no-dot-csv-filename', 'no-dot-json-filename',
+     'no-dot-json-filename',
+     'no-dot-json-filename', 'no-output-directory'),
+    (list(), list(), list(), list(), list()),
+    ('no-exist.csv', 'no-exist.json', 'no-exist.json', 'no-exist.json', '.'),
+])
+def test_ctor_errors(input_data, baseline, reform, assump, outdir):
+    """
+    Ensure error messages are generated by TaxCalcIO.__init__.
+    """
+    tcio = TaxCalcIO(input_data=input_data, tax_year=2013,
+                     baseline=baseline, reform=reform, assump=assump,
+                     outdir=outdir)
+    assert tcio.errmsg
+
+
+@pytest.mark.parametrize('year, base, ref, asm', [
+    (2000, 'reformfile0', 'reformfile0', None),
+    (2099, 'reformfile0', 'reformfile0', None),
+    (2020, 'reformfile0', 'reformfile0', 'errorassumpfile'),
+    (2020, 'errorreformfile', 'errorreformfile', None)
+])
+def test_init_errors(reformfile0, errorreformfile, errorassumpfile,
+                     year, base, ref, asm):
+    """
+    Ensure error messages generated correctly by TaxCalcIO.init method.
+    """
+    # pylint: disable=too-many-arguments,too-many-locals,too-many-branches
+    recdict = {'RECID': 1, 'MARS': 1, 'e00300': 100000, 's006': 1e8}
+    recdf = pd.DataFrame(data=recdict, index=[0])
+    # test TaxCalcIO ctor
+    if base == 'reformfile0':
+        baseline = reformfile0.name
+    elif base == 'errorreformfile':
+        baseline = errorreformfile.name
+    else:
+        baseline = base
+    if ref == 'reformfile0':
+        reform = reformfile0.name
+    elif ref == 'errorreformfile':
+        reform = errorreformfile.name
+    else:
+        reform = ref
+    if asm == 'errorassumpfile':
+        assump = errorassumpfile.name
+    else:
+        assump = asm
+    # call TaxCalcIO constructor
+    tcio = TaxCalcIO(input_data=recdf,
+                     tax_year=year,
+                     baseline=baseline,
+                     reform=reform,
+                     assump=assump)
+    assert not tcio.errmsg
+    # test TaxCalcIO.init method
+    tcio.init(input_data=recdf, tax_year=year,
+              baseline=baseline, reform=reform, assump=assump,
+              aging_input_data=False,
+              exact_calculations=True)
+    assert tcio.errmsg
+
+
+def test_creation_with_aging(reformfile0):
+    """
+    Test TaxCalcIO instantiation with/without no policy reform and with aging.
+    """
+    taxyear = 2021
+    tcio = TaxCalcIO(input_data=pd.read_csv(StringIO(RAWINPUT)),
+                     tax_year=taxyear,
+                     baseline=None,
+                     reform=reformfile0.name,
+                     assump=None)
+    assert not tcio.errmsg
+    tcio.init(input_data=pd.read_csv(StringIO(RAWINPUT)),
+              tax_year=taxyear,
+              baseline=None,
+              reform=reformfile0.name,
+              assump=None,
+              aging_input_data=True,
+              exact_calculations=False)
+    assert not tcio.errmsg
+    assert tcio.tax_year() == taxyear
+    taxyear = 2016
+    tcio = TaxCalcIO(input_data=pd.read_csv(StringIO(RAWINPUT)),
+                     tax_year=taxyear,
+                     baseline=None,
+                     reform=None,
+                     assump=None)
+    assert not tcio.errmsg
+    tcio.init(input_data=pd.read_csv(StringIO(RAWINPUT)),
+              tax_year=taxyear,
+              baseline=None,
+              reform=None,
+              assump=None,
+              aging_input_data=True,
+              exact_calculations=False)
+    assert not tcio.errmsg
+    assert tcio.tax_year() == taxyear
+
+
+def test_ctor_init_with_cps_files():
+    """
+    Test use of CPS input files.
+    """
+    # specify valid tax_year for cps.csv input data
+    txyr = 2020
+    tcio = TaxCalcIO('cps.csv', txyr, None, None, None)
+    tcio.init('cps.csv', txyr, None, None, None,
+              aging_input_data=True,
+              exact_calculations=False)
+    assert not tcio.errmsg
+    assert tcio.tax_year() == txyr
+    # specify invalid tax_year for cps.csv input data
+    txyr = 2013
+    tcio = TaxCalcIO('cps.csv', txyr, None, None, None)
+    tcio.init('cps.csv', txyr, None, None, None,
+              aging_input_data=True,
+              exact_calculations=False)
+    assert tcio.errmsg
+
+
+@pytest.mark.parametrize("dumpvar_str, str_valid, num_vars", [
+    ("""
+    MARS;iitax	payrolltax|combined,
+    c00100
+    surtax
+    """, True, 8),  # these 6 parameters plus added RECID and FLPDYR
+
+    ("""
+    MARS;iitax	payrolltax|kombined,c00100
+    surtax
+    RECID
+    FLPDYR
+    """, False, 8)
+])
+def test_custom_dump_variables(dumpvar_str, str_valid, num_vars):
+    """
+    Test TaxCalcIO custom_dump_variables method.
+    """
+    recdict = {'RECID': 1, 'MARS': 1, 'e00300': 100000, 's006': 1e8}
+    recdf = pd.DataFrame(data=recdict, index=[0])
+    year = 2018
+    tcio = TaxCalcIO(input_data=recdf, tax_year=year,
+                     baseline=None, reform=None, assump=None)
+    assert not tcio.errmsg
+    tcio.init(input_data=recdf, tax_year=year,
+              baseline=None, reform=None, assump=None,
+              aging_input_data=False,
+              exact_calculations=False)
+    assert not tcio.errmsg
+    varset = tcio.custom_dump_variables(dumpvar_str)
+    assert isinstance(varset, set)
+    valid = len(tcio.errmsg) == 0
+    assert valid == str_valid
+    if valid:
+        assert len(varset) == num_vars
+
+
+def test_output_options(reformfile1, assumpfile1):
+    """
+    Test TaxCalcIO output_dump options when writing_output_file.
+    """
+    taxyear = 2021
+    tcio = TaxCalcIO(input_data=pd.read_csv(StringIO(RAWINPUT)),
+                     tax_year=taxyear,
+                     baseline=None,
+                     reform=reformfile1.name,
+                     assump=assumpfile1.name)
+    assert not tcio.errmsg
+    tcio.init(input_data=pd.read_csv(StringIO(RAWINPUT)),
+              tax_year=taxyear,
+              baseline=None,
+              reform=reformfile1.name,
+              assump=assumpfile1.name,
+              aging_input_data=False,
+              exact_calculations=False)
+    assert not tcio.errmsg
+    outfilepath = tcio.output_filepath()
+    # minimal output with no --dump option
+    try:
+        tcio.analyze(writing_output_file=True, output_dump=False)
+    except Exception:  # pylint: disable=broad-except
+        if os.path.isfile(outfilepath):
+            try:
+                os.remove(outfilepath)
+            except OSError:
+                pass  # sometimes we can't remove a generated temporary file
+        assert 'TaxCalcIO.analyze(minimal_output)_ok' == 'no'
+    # --dump output with full dump
+    try:
+        tcio.analyze(writing_output_file=True, output_dump=True)
+    except Exception:  # pylint: disable=broad-except
+        if os.path.isfile(outfilepath):
+            try:
+                os.remove(outfilepath)
+            except OSError:
+                pass  # sometimes we can't remove a generated temporary file
+        assert 'TaxCalcIO.analyze(full_dump_output)_ok' == 'no'
+    # --dump output with partial dump
+    try:
+        tcio.analyze(writing_output_file=True,
+                     dump_varset=set(['RECID', 'combined']),
+                     output_dump=True)
+    except Exception:  # pylint: disable=broad-except
+        if os.path.isfile(outfilepath):
+            try:
+                os.remove(outfilepath)
+            except OSError:
+                pass  # sometimes we can't remove a generated temporary file
+        assert 'TaxCalcIO.analyze(partial_dump_output)_ok' == 'no'
+    # if tries were successful, remove doc file and output file
+    docfilepath = outfilepath.replace('.csv', '-doc.text')
+    if os.path.isfile(docfilepath):
+        os.remove(docfilepath)
+    if os.path.isfile(outfilepath):
+        os.remove(outfilepath)
+
+
+def test_write_doc_file(reformfile1, assumpfile1):
+    """
+    Test write_doc_file with compound reform.
+    """
+    taxyear = 2021
+    compound_reform = '{}+{}'.format(reformfile1.name, reformfile1.name)
+    tcio = TaxCalcIO(input_data=pd.read_csv(StringIO(RAWINPUT)),
+                     tax_year=taxyear,
+                     baseline=None,
+                     reform=compound_reform,
+                     assump=assumpfile1.name)
+    assert not tcio.errmsg
+    tcio.init(input_data=pd.read_csv(StringIO(RAWINPUT)),
+              tax_year=taxyear,
+              baseline=None,
+              reform=compound_reform,
+              assump=assumpfile1.name,
+              aging_input_data=False,
+              exact_calculations=False)
+    assert not tcio.errmsg
+    tcio.write_doc_file()
+    outfilepath = tcio.output_filepath()
+    docfilepath = outfilepath.replace('.csv', '-doc.text')
+    if os.path.isfile(docfilepath):
+        os.remove(docfilepath)
+
+
+def test_sqldb_option(reformfile1, assumpfile1):
+    """
+    Test TaxCalcIO output_sqldb option when not writing_output_file.
+    """
+    taxyear = 2021
+    tcio = TaxCalcIO(input_data=pd.read_csv(StringIO(RAWINPUT)),
+                     tax_year=taxyear,
+                     baseline=None,
+                     reform=reformfile1.name,
+                     assump=assumpfile1.name)
+    assert not tcio.errmsg
+    tcio.init(input_data=pd.read_csv(StringIO(RAWINPUT)),
+              tax_year=taxyear,
+              baseline=None,
+              reform=reformfile1.name,
+              assump=assumpfile1.name,
+              aging_input_data=False,
+              exact_calculations=False)
+    assert not tcio.errmsg
+    outfilepath = tcio.output_filepath()
+    dbfilepath = outfilepath.replace('.csv', '.db')
+    # --sqldb output
+    try:
+        tcio.analyze(writing_output_file=False, output_sqldb=True)
+    except Exception:  # pylint: disable=broad-except
+        if os.path.isfile(dbfilepath):
+            try:
+                os.remove(dbfilepath)
+            except OSError:
+                pass  # sometimes we can't remove a generated temporary file
+        assert 'TaxCalcIO.analyze(sqldb)_ok' == 'no'
+    # if try was successful, remove the db file
+    if os.path.isfile(dbfilepath):
+        os.remove(dbfilepath)
+
+
+def test_no_tables_or_graphs(reformfile1):
+    """
+    Test TaxCalcIO with output_tables=True and output_graphs=True but
+    INPUT has zero weights.
+    """
+    # create input sample that cannot output tables or graphs
+    nobs = 10
+    idict = dict()
+    idict['RECID'] = [i for i in range(1, nobs + 1)]
+    idict['MARS'] = [2 for i in range(1, nobs + 1)]
+    idict['s006'] = [0.0 for i in range(1, nobs + 1)]
+    idict['e00300'] = [10000 * i for i in range(1, nobs + 1)]
+    idict['expanded_income'] = idict['e00300']
+    idf = pd.DataFrame(idict, columns=list(idict))
+    # create and initialize TaxCalcIO object
+    tcio = TaxCalcIO(input_data=idf,
+                     tax_year=2020,
+                     baseline=None,
+                     reform=reformfile1.name,
+                     assump=None)
+    assert not tcio.errmsg
+    tcio.init(input_data=idf,
+              tax_year=2020,
+              baseline=None,
+              reform=reformfile1.name,
+              assump=None,
+              aging_input_data=False,
+              exact_calculations=False)
+    assert not tcio.errmsg
+    # create TaxCalcIO tables file
+    tcio.analyze(writing_output_file=False,
+                 output_tables=True,
+                 output_graphs=True)
+    # delete tables and graph files
+    output_filename = tcio.output_filepath()
+    fname = output_filename.replace('.csv', '-tab.text')
+    if os.path.isfile(fname):
+        os.remove(fname)
+    fname = output_filename.replace('.csv', '-atr.html')
+    if os.path.isfile(fname):
+        os.remove(fname)
+    fname = output_filename.replace('.csv', '-mtr.html')
+    if os.path.isfile(fname):
+        os.remove(fname)
+    fname = output_filename.replace('.csv', '-pch.html')
+    if os.path.isfile(fname):
+        os.remove(fname)
+
+
+def test_tables(reformfile1):
+    """
+    Test TaxCalcIO with output_tables=True and with positive weights.
+    """
+    # create tabable input
+    nobs = 100
+    idict = dict()
+    idict['RECID'] = [i for i in range(1, nobs + 1)]
+    idict['MARS'] = [2 for i in range(1, nobs + 1)]
+    idict['s006'] = [10.0 for i in range(1, nobs + 1)]
+    idict['e00300'] = [10000 * i for i in range(1, nobs + 1)]
+    idict['expanded_income'] = idict['e00300']
+    idf = pd.DataFrame(idict, columns=list(idict))
+    # create and initialize TaxCalcIO object
+    tcio = TaxCalcIO(input_data=idf,
+                     tax_year=2020,
+                     baseline=None,
+                     reform=reformfile1.name,
+                     assump=None)
+    assert not tcio.errmsg
+    tcio.init(input_data=idf,
+              tax_year=2020,
+              baseline=None,
+              reform=reformfile1.name,
+              assump=None,
+              aging_input_data=False,
+              exact_calculations=False)
+    assert not tcio.errmsg
+    # create TaxCalcIO tables file
+    tcio.analyze(writing_output_file=False, output_tables=True)
+    # delete tables file
+    output_filename = tcio.output_filepath()
+    fname = output_filename.replace('.csv', '-tab.text')
+    if os.path.isfile(fname):
+        os.remove(fname)
+
+
+def test_graphs(reformfile1):
+    """
+    Test TaxCalcIO with output_graphs=True.
+    """
+    # create graphable input
+    nobs = 100
+    idict = dict()
+    idict['RECID'] = [i for i in range(1, nobs + 1)]
+    idict['MARS'] = [2 for i in range(1, nobs + 1)]
+    idict['XTOT'] = [3 for i in range(1, nobs + 1)]
+    idict['s006'] = [10.0 for i in range(1, nobs + 1)]
+    idict['e00300'] = [10000 * i for i in range(1, nobs + 1)]
+    idict['expanded_income'] = idict['e00300']
+    idf = pd.DataFrame(idict, columns=list(idict))
+    # create and initialize TaxCalcIO object
+    tcio = TaxCalcIO(input_data=idf,
+                     tax_year=2020,
+                     baseline=None,
+                     reform=reformfile1.name,
+                     assump=None)
+    assert not tcio.errmsg
+    tcio.init(input_data=idf,
+              tax_year=2020,
+              baseline=None,
+              reform=reformfile1.name,
+              assump=None,
+              aging_input_data=False,
+              exact_calculations=False)
+    assert not tcio.errmsg
+    tcio.analyze(writing_output_file=False, output_graphs=True)
+    # delete graph files
+    output_filename = tcio.output_filepath()
+    fname = output_filename.replace('.csv', '-atr.html')
+    if os.path.isfile(fname):
+        os.remove(fname)
+    fname = output_filename.replace('.csv', '-mtr.html')
+    if os.path.isfile(fname):
+        os.remove(fname)
+    fname = output_filename.replace('.csv', '-pch.html')
+    if os.path.isfile(fname):
+        os.remove(fname)
+
+
+@pytest.fixture(scope='module', name='warnreformfile')
+def fixture_warnreformfile():
+    """
+    Temporary reform file with .json extension.
+    """
+    rfile = tempfile.NamedTemporaryFile(suffix='.json', mode='a', delete=False)
+    contents = '{"policy": {"STD_Dep": {"2015": 0}}}'
+    rfile.write(contents)
+    rfile.close()
+    yield rfile
+    if os.path.isfile(rfile.name):
+        try:
+            os.remove(rfile.name)
+        except OSError:
+            pass  # sometimes we can't remove a generated temporary file
+
+
+def test_analyze_warnings_print(warnreformfile):
+    """
+    Test TaxCalcIO.analyze method when there is a reform warning.
+    """
+    taxyear = 2020
+    recdict = {'RECID': 1, 'MARS': 1, 'e00300': 100000, 's006': 1e8}
+    recdf = pd.DataFrame(data=recdict, index=[0])
+    tcio = TaxCalcIO(input_data=recdf,
+                     tax_year=taxyear,
+                     baseline=None,
+                     reform=warnreformfile.name,
+                     assump=None)
+    assert not tcio.errmsg
+    tcio.init(input_data=recdf,
+              tax_year=taxyear,
+              baseline=None,
+              reform=warnreformfile.name,
+              assump=None,
+              aging_input_data=False,
+              exact_calculations=False)
+    assert not tcio.errmsg
+    tcio.analyze(writing_output_file=False)
+    assert tcio.tax_year() == taxyear
+
+
+@pytest.fixture(scope='module', name='reformfile9')
+def fixture_reformfile9():
+    """
+    Temporary reform file with .json extension.
+    """
+    rfile = tempfile.NamedTemporaryFile(suffix='.json', mode='a', delete=False)
+    contents = """
+    { "policy": {
+        "SS_Earnings_c": {
+          "2014": 300000,
+          "2015": 500000,
+          "2016": 700000}
+      }
+    }
+    """
+    rfile.write(contents)
+    rfile.close()
+    yield rfile
+    if os.path.isfile(rfile.name):
+        try:
+            os.remove(rfile.name)
+        except OSError:
+            pass  # sometimes we can't remove a generated temporary file
+
+
+@pytest.fixture(scope='module', name='regression_reform_file')
+def fixture_regression_reform_file():
+    """
+    Temporary reform file with .json extension.
+
+    Example causing regression reported in issue:
+    https://github.com/PSLmodels/Tax-Calculator/issues/2622
+    """
+    rfile = tempfile.NamedTemporaryFile(suffix='.json', mode='a', delete=False)
+    contents = '{ "policy": {"AMEDT_rt": {"2021": 1.8}}}'
+    rfile.write(contents)
+    rfile.close()
+    yield rfile
+    if os.path.isfile(rfile.name):
+        try:
+            os.remove(rfile.name)
+        except OSError:
+            pass  # sometimes we can't remove a generated temporary file
+
+
+def test_error_message_parsed_correctly(regression_reform_file):
+    tcio = TaxCalcIO(input_data=pd.read_csv(StringIO(RAWINPUT)),
+                     tax_year=2022,
+                     baseline=regression_reform_file.name,
+                     reform=regression_reform_file.name,
+                     assump=None)
+    assert not tcio.errmsg
+
+    tcio.init(input_data=pd.read_csv(StringIO(RAWINPUT)),
+              tax_year=2022,
+              baseline=regression_reform_file.name,
+              reform=regression_reform_file.name,
+              assump=None,
+              aging_input_data=False,
+              exact_calculations=False)
+    assert isinstance(tcio.errmsg, str) and tcio.errmsg
+    exp_errmsg = (
+        "AMEDT_rt[year=2021] 1.8 > max 1 \n"
+        "AMEDT_rt[year=2021] 1.8 > max 1 "
+    )
+    assert tcio.errmsg == exp_errmsg