taxcalc 4.2.1__py3-none-any.whl → 4.3.0__py3-none-any.whl

taxcalc/tests/test_calcfunctions.py

@@ -0,0 +1,871 @@
+"""
+Tests for Tax-Calculator calcfunctions.py logic.
+"""
+# CODING-STYLE CHECKS:
+# pycodestyle test_calcfunctions.py
+# pylint --disable=locally-disabled test_calcfunctions.py
+
+import os
+import re
+import ast
+from taxcalc import Records  # pylint: disable=import-error
+from taxcalc import calcfunctions
+import numpy as np
+import pytest
+
+
+class GetFuncDefs(ast.NodeVisitor):
+    """
+    Return information about each function defined in the functions.py file.
+    """
+    def __init__(self):
+        """
+        GetFuncDefs class constructor
+        """
+        self.fname = ''
+        self.fnames = list()  # function name (fname) list
+        self.fargs = dict()  # lists of function arguments indexed by fname
+        self.cvars = dict()  # lists of calc vars in function indexed by fname
+        self.rvars = dict()  # lists of function return vars indexed by fname
+
+    def visit_Module(self, node):  # pylint: disable=invalid-name
+        """
+        visit the specified Module node
+        """
+        self.generic_visit(node)
+        return (self.fnames, self.fargs, self.cvars, self.rvars)
+
+    def visit_FunctionDef(self, node):  # pylint: disable=invalid-name
+        """
+        visit the specified FunctionDef node
+        """
+        self.fname = node.name
+        self.fnames.append(self.fname)
+        self.fargs[self.fname] = list()
+        for anode in ast.iter_child_nodes(node.args):
+            self.fargs[self.fname].append(anode.arg)
+        self.cvars[self.fname] = list()
+        for bodynode in node.body:
+            if isinstance(bodynode, ast.Return):
+                continue  # skip function's Return node
+            for bnode in ast.walk(bodynode):
+                if isinstance(bnode, ast.Name):
+                    if isinstance(bnode.ctx, ast.Store):
+                        if bnode.id not in self.cvars[self.fname]:
+                            self.cvars[self.fname].append(bnode.id)
+        self.generic_visit(node)
+
+    def visit_Return(self, node):  # pylint: disable=invalid-name
+        """
+        visit the specified Return node
+        """
+        if isinstance(node.value, ast.Tuple):
+            self.rvars[self.fname] = [r_v.id for r_v in node.value.elts]
+        elif isinstance(node.value, ast.BinOp):
+            self.rvars[self.fname] = []  # no vars returned; only an expression
+        else:
+            self.rvars[self.fname] = [node.value.id]
+        self.generic_visit(node)
+
+
+def test_calc_and_used_vars(tests_path):
+    """
+    Runs two kinds of tests on variables used in the calcfunctions.py file:
+
+    (1) Checks that each var in Records.CALCULATED_VARS is actually calculated
+
+    If test (1) fails, a variable in Records.CALCULATED_VARS was not
+    calculated in any function in the calcfunctions.py file.  With the
+    exception of a few variables listed in this test, all
+    Records.CALCULATED_VARS must be calculated in the calcfunctions.py file.
+
+    (2) Check that each variable that is calculated in a function and
+    returned by that function is an argument of that function.
+    """
+    # pylint: disable=too-many-locals
+    funcpath = os.path.join(tests_path, '..', 'calcfunctions.py')
+    gfd = GetFuncDefs()
+    fnames, fargs, cvars, rvars = gfd.visit(ast.parse(open(funcpath).read()))
+    # Test (1):
+    # .. create set of vars that are actually calculated in calcfunctions.py
+    all_cvars = set()
+    for fname in fnames:
+        if fname == 'BenefitSurtax':
+            continue  # because BenefitSurtax is not really a function
+        all_cvars.update(set(cvars[fname]))
+    # .. add to all_cvars set variables calculated in Records class
+    all_cvars.update(set(['num', 'sep', 'exact']))
+    # .. add to all_cvars set variables calculated elsewhere
+    all_cvars.update(set(['mtr_paytax', 'mtr_inctax']))
+    all_cvars.update(set(['benefit_cost_total', 'benefit_value_total']))
+    # .. check that each var in Records.CALCULATED_VARS is in the all_cvars set
+    records_varinfo = Records(data=None)
+    found_error1 = False
+    if not records_varinfo.CALCULATED_VARS <= all_cvars:
+        msg1 = ('all Records.CALCULATED_VARS not calculated '
+                'in calcfunctions.py\n')
+        for var in records_varinfo.CALCULATED_VARS - all_cvars:
+            found_error1 = True
+            msg1 += 'VAR NOT CALCULATED: {}\n'.format(var)
+    # Test (2):
+    faux_functions = ['EITCamount', 'ComputeBenefit', 'BenefitPrograms',
+                      'BenefitSurtax', 'BenefitLimitation']
+    found_error2 = False
+    msg2 = 'calculated & returned variables are not function arguments\n'
+    for fname in fnames:
+        if fname in faux_functions:
+            continue  # because fname is not a genuine function
+        crvars_set = set(cvars[fname]) & set(rvars[fname])
+        if not crvars_set <= set(fargs[fname]):
+            found_error2 = True
+            for var in crvars_set - set(fargs[fname]):
+                msg2 += 'FUNCTION,VARIABLE: {} {}\n'.format(fname, var)
+    # Report errors for the two tests:
+    if found_error1 and found_error2:
+        raise ValueError('{}\n{}'.format(msg1, msg2))
+    if found_error1:
+        raise ValueError(msg1)
+    if found_error2:
+        raise ValueError(msg2)
+
+
+def test_function_args_usage(tests_path):
+    """
+    Checks each function argument in calcfunctions.py for use in its
+    function body.
+    """
+    funcfilename = os.path.join(tests_path, '..', 'calcfunctions.py')
+    with open(funcfilename, 'r') as funcfile:
+        fcontent = funcfile.read()
+    fcontent = re.sub('#.*', '', fcontent)  # remove all '#...' comments
+    fcontent = re.sub('\n', ' ', fcontent)  # replace EOL character with space
+    funcs = fcontent.split('def ')  # list of function text
+    msg = 'FUNCTION ARGUMENT(S) NEVER USED:\n'
+    found_error = False
+    for func in funcs[1:]:  # skip first item in list, which is imports, etc.
+        fcode = func.split('return ')[0]  # fcode is between def and return
+        match = re.search(r'^(.+?)\((.*?)\):(.*)$', fcode)
+        if match is None:
+            msg = ('Could not find function name, arguments, '
+                   'and code portions in the following text:\n')
+            msg += '--------------------------------------------------------\n'
+            msg += '{}\n'.format(fcode)
+            msg += '--------------------------------------------------------\n'
+            raise ValueError(msg)
+        fname = match.group(1)
+        fargs = match.group(2).split(',')  # list of function arguments
+        fbody = match.group(3)
+        if fname == 'Taxes':
+            continue  # because Taxes has part of fbody in return statement
+        for farg in fargs:
+            arg = farg.strip()
+            if fbody.find(arg) < 0:
+                found_error = True
+                msg += 'FUNCTION,ARGUMENT= {} {}\n'.format(fname, arg)
+    if found_error:
+        raise ValueError(msg)
+
+
+def test_DependentCare(skip_jit):
+    """
+    Tests the DependentCare function
+    """
+
+    test_tuple = (3, 2, 100000, 1, [250000, 500000, 250000, 500000, 250000],
+                  .2, 7165, 5000, 0)
+    test_value = calcfunctions.DependentCare(*test_tuple)
+    expected_value = 25196
+
+    assert np.allclose(test_value, expected_value)
+
+
+STD_in = [6000, 12000, 6000, 12000, 12000]
+STD_Aged_in = [1500, 1200, 1500, 1500, 1500]
+Charity_max_in = [300, 600, 300, 300, 300]
+tuple1 = (0, 1000, STD_in, 45, 44, STD_Aged_in, 1000, 2, 0, 0, 0, 2,
+          False, 0, 0, 0, Charity_max_in)
+tuple2 = (0, 1000, STD_in, 66, 44, STD_Aged_in, 1000, 2, 0, 1, 1, 2,
+          True, 200, 100000, 1, Charity_max_in)
+tuple3 = (0, 1000, STD_in, 44, 66, STD_Aged_in, 1000, 2, 0, 0, 0, 2,
+          True, 700, 100000, 1, Charity_max_in)
+tuple4 = (0, 1200, STD_in, 66, 67, STD_Aged_in, 1000, 2, 0, 0, 0, 2,
+          True, 0, 100000, 1, Charity_max_in)
+tuple5 = (0, 1000, STD_in, 44, 0, STD_Aged_in, 1000, 1, 0, 0, 0, 2,
+          True, 0, 100000, 1, Charity_max_in)
+tuple6 = (0, 1000, STD_in, 44, 0, STD_Aged_in, 1000, 1, 0, 0, 0, 2,
+          True, 0, 100000, 1, Charity_max_in)
+tuple7 = (0, 1000, STD_in, 44, 0, STD_Aged_in, 1000, 3, 1, 0, 0, 2,
+          True, 0, 100000, 1, Charity_max_in)
+tuple8 = (1, 200, STD_in, 44, 0, STD_Aged_in, 1000, 3, 0, 0, 0, 2,
+          True, 0, 100000, 1, Charity_max_in)
+tuple9 = (1, 1000, STD_in, 44, 0, STD_Aged_in, 1000, 3, 0, 0, 0, 2,
+          True, 0,100000, 1, Charity_max_in)
+expected = [12000, 15800, 13800, 14400, 6000, 6000, 0, 1000, 1350]
+
+
+@pytest.mark.stded
+@pytest.mark.parametrize(
+    'test_tuple,expected_value', [
+        (tuple1, expected[0]), (tuple2, expected[1]),
+        (tuple3, expected[2]), (tuple4, expected[3]),
+        (tuple5, expected[4]), (tuple6, expected[5]),
+        (tuple7, expected[6]), (tuple8, expected[7]),
+        (tuple9, expected[8])], ids=[
+            'Married, young', 'Married, allow charity',
+            'Married, allow charity, over limit',
+            'Married, two old', 'Single 1', 'Single 2', 'Married, Single',
+            'Marrid, Single, dep, under earn',
+            'Married, Single, dep, over earn'])
+def test_StdDed(test_tuple, expected_value, skip_jit):
+    """
+    Tests the StdDed function
+    """
+    avalue = calcfunctions.StdDed(*test_tuple)
+    assert np.allclose(avalue, expected_value), f"{avalue} != {expected_value}"
+
+
+tuple1 = (120000, 10000, 15000, 100, 2000, 0.06, 0.06, 0.015, 0.015, 0, 99999999999, 
+          400, 0, 0, 0, 0, 0, 0, None, None, None, None, None, None, 
+          None, None, None, None, None)
+tuple2 = (120000, 10000, 15000, 100, 2000, 0.06, 0.06, 0.015, 0.015, 0, 99999999999,
+          400, 2000, 0, 10000, 0, 0, 3000, None, None, None, None, None,
+          None, None, None, None, None, None)
+tuple3 = (120000, 150000, 15000, 100, 2000, 0.06, 0.06, 0.015, 0.015, 0, 99999999999,
+          400, 2000, 0, 10000, 0, 0, 3000, None, None, None, None, None,
+          None, None, None, None, None, None)
+tuple4 = (120000, 500000, 15000, 100, 2000, 0.06, 0.06, 0.015, 0.015, 0, 400000,
+          400, 2000, 0, 10000, 0, 0, 3000, None, None, None, None, None,
+          None, None, None, None, None, None)
+tuple5 = (120000, 10000, 15000, 100, 2000, 0.06, 0.06, 0.015, 0.015, 0, 99999999999,
+          400, 300, 0, 0, 0, 0, 0, None, None, None, None, None,
+          None, None, None, None, None, None)
+tuple6 = (120000, 10000, 15000, 100, 2000, 0.06, 0.06, 0.015, 0.015, 0, 99999999999,
+          400, 0, 0, 0, 0, -40000, 0, None, None, None, None, None,
+          None, None, None, None, None, None)
+expected1 = (0, 4065, 4065, 0, 0, 3252, 25000, 10000, 15000, 10100,
+             17000)
+expected2 = (15000, 6146.25, 4065, 2081.25, 1040.625, 4917, 38959.375,
+             21167.5, 17791.875, 21380, 19820)
+expected3 = (15000, 22202.25, 21453, 749.25, 374.625, 16773, 179625.375,
+             161833.5, 17791.875, 161380, 19820)
+expected4 = (15000, 46067.85, 31953, 749.25, 374.625, 30138.6,
+             529625.375, 511833.5, 17791.875, 511380, 19820)
+expected5 = (300, 4065, 4065, 0, 0, 3285.3, 25300, 10279.1875, 15000,
+             10382, 17000)
+expected6 = (-40000, 4065, 4065, 0, 0, 3252, 0, 0, 15000, 10100, 17000)
+
+@pytest.mark.parametrize(
+    'test_tuple,expected_value', [
+        (tuple1, expected1),
+        (tuple2, expected2),
+        (tuple3, expected3),
+        (tuple4, expected4),
+        (tuple5, expected5),
+        (tuple6, expected6)], ids=[
+            'case 1', 'case 2', 'case 3', 'case 4', 'case 5', 'case 6'])
+def test_EI_PayrollTax(test_tuple, expected_value, skip_jit):
+    """
+    Tests the EI_PayrollTax function
+    """
+    test_value = calcfunctions.EI_PayrollTax(*test_tuple)
+    print('Test value = ', test_value)
+
+    assert np.allclose(test_value, expected_value)
+
+
+def test_AfterTaxIncome(skip_jit):
+    '''
+    Tests the AfterTaxIncome function
+    '''
+    test_tuple = (1000, 5000, 4000)
+    test_value = calcfunctions.AfterTaxIncome(*test_tuple)
+    expected_value = 4000
+    assert np.allclose(test_value, expected_value)
+
+
+def test_ExpandIncome(skip_jit):
+    '''
+    Tests the ExpandIncome function
+    '''
+    test_tuple = (10000, 1000, 500, 100, 200, 300, 400, 20, 500, 50, 250, 10,
+                  20, 30, 40, 60, 70, 80, 1500, 2000, 16380)
+    test_value = calcfunctions.ExpandIncome(*test_tuple)
+    expected_value = 16380
+    assert np.allclose(test_value, expected_value)
+
+
+tuple1 = (1, 1, 2, 0, 0, 1000)
+tuple2 = (0, 1, 2, 0, 0, 1000)
+tuple3 = (1, 1, 2, 100, 0, 1000)
+tuple4 = (0, 2, 1, 100, 200, 1000)
+tuple5 = (0, 1, 3, 100, 300, 1000)
+expected1 = (0, 1000)
+expected2 = (0, 1000)
+expected3 = (0, 1000)
+expected4 = (200, 1200)
+expected5 = (300, 1300)
+
+
+@pytest.mark.parametrize(
+    'test_tuple,expected_value', [
+        (tuple1, expected1), (tuple2, expected2), (tuple3, expected3),
+        (tuple4, expected4), (tuple5, expected5)])
+def test_LumpSumTax(test_tuple, expected_value, skip_jit):
+    '''
+    Tests LumpSumTax function
+    '''
+    test_value = calcfunctions.LumpSumTax(*test_tuple)
+    assert np.allclose(test_value, expected_value)
+
+
+FST_AGI_thd_lo_in = [1000000, 1000000, 500000, 1000000, 1000000]
+FST_AGI_thd_hi_in = [2000000, 2000000, 1000000, 2000000, 2000000]
+tuple1 = (1100000, 1, 1000, 100, 100, 0.1, FST_AGI_thd_lo_in,
+          FST_AGI_thd_hi_in, 100, 200, 2000, 300)
+tuple2 = (2100000, 1, 1000, 100, 100, 0.1, FST_AGI_thd_lo_in,
+          FST_AGI_thd_hi_in, 100, 200, 2000, 300)
+tuple3 = (1100000, 1, 1000, 100, 100, 0, FST_AGI_thd_lo_in,
+          FST_AGI_thd_hi_in, 100, 200, 2000, 300)
+tuple4 = (1100000, 2, 1000, 100, 100, 0.1, FST_AGI_thd_lo_in,
+          FST_AGI_thd_hi_in, 100, 200, 2000, 300)
+tuple5 = (2100000, 2, 1000, 100, 100, 0.1, FST_AGI_thd_lo_in,
+          FST_AGI_thd_hi_in, 100, 200, 2000, 300)
+tuple6 = (1100000, 2, 1000, 100, 100, 0, FST_AGI_thd_lo_in,
+          FST_AGI_thd_hi_in, 100, 200, 2000, 300)
+tuple7 = (510000, 3, 1000, 100, 100, 0.1, FST_AGI_thd_lo_in,
+          FST_AGI_thd_hi_in, 100, 200, 2000, 300)
+tuple8 = (1100000, 3, 1000, 100, 100, 0.1, FST_AGI_thd_lo_in,
+          FST_AGI_thd_hi_in, 100, 200, 2000, 300)
+tuple9 = (510000, 3, 1000, 100, 100, 0, FST_AGI_thd_lo_in,
+          FST_AGI_thd_hi_in, 100, 200, 2000, 300)
+expected1 = (10915, 11115, 12915, 11215)
+expected2 = (209150, 209350, 211150, 209450)
+expected3 = (0, 200, 2000, 300)
+expected4 = (10915, 11115, 12915, 11215)
+expected5 = (209150, 209350, 211150, 209450)
+expected6 = (0, 200, 2000, 300)
+expected7 = (1003, 1203, 3003, 1303)
+expected8 = (109150, 109350, 111150, 109450)
+expected9 = (0, 200, 2000, 300)
+
+
+@pytest.mark.parametrize(
+    'test_tuple,expected_value', [
+        (tuple1, expected1), (tuple2, expected2), (tuple3, expected3),
+        (tuple4, expected4), (tuple5, expected5), (tuple6, expected6),
+        (tuple7, expected7), (tuple8, expected8), (tuple9, expected9)])
+def test_FairShareTax(test_tuple, expected_value, skip_jit):
+    '''
+    Tests FairShareTax function
+    '''
+    test_value = calcfunctions.FairShareTax(*test_tuple)
+    assert np.allclose(test_value, expected_value)
+
+
+II_credit_ARPA = [0, 0, 0, 0, 0]
+II_credit_ps_ARPA = [0, 0, 0, 0, 0]
+II_credit_nr_ARPA = [0, 0, 0, 0, 0]
+II_credit_nr_ps_ARPA = [0, 0, 0, 0, 0]
+RRC_ps_ARPA = [75000, 150000, 75000, 112500, 150000]
+RRC_pe_ARPA = [80000, 160000, 80000, 120000, 160000]
+RRC_c_unit_ARPA = [0, 0, 0, 0, 0]
+II_credit_CARES = [0, 0, 0, 0, 0]
+II_credit_ps_CARES = [0, 0, 0, 0, 0]
+II_credit_nr_CARES = [0, 0, 0, 0, 0]
+II_credit_nr_ps_CARES = [0, 0, 0, 0, 0]
+RRC_ps_CARES = [75000, 150000, 75000, 112500, 75000]
+RRC_pe_CARES = [0, 0, 0, 0, 0]
+RRC_c_unit_CARES = [1200, 2400, 1200, 1200, 1200]
+tuple1 = (1, 50000, 1, 0, II_credit_ARPA, II_credit_ps_ARPA, 0,
+          II_credit_nr_ARPA, II_credit_nr_ps_ARPA, 0, 1400, RRC_ps_ARPA,
+          RRC_pe_ARPA, 0, 0, RRC_c_unit_ARPA, 0, 0, 0)
+tuple2 = (1, 76000, 1, 0, II_credit_ARPA, II_credit_ps_ARPA, 0,
+          II_credit_nr_ARPA, II_credit_nr_ps_ARPA, 0, 1400, RRC_ps_ARPA,
+          RRC_pe_ARPA, 0, 0, RRC_c_unit_ARPA, 0, 0, 0)
+tuple3 = (1, 90000, 1, 0, II_credit_ARPA, II_credit_ps_ARPA, 0,
+          II_credit_nr_ARPA, II_credit_nr_ps_ARPA, 0, 1400, RRC_ps_ARPA,
+          RRC_pe_ARPA, 0, 0, RRC_c_unit_ARPA, 0, 0, 0)
+tuple4 = (2, 50000, 3, 1, II_credit_ARPA, II_credit_ps_ARPA, 0,
+          II_credit_nr_ARPA, II_credit_nr_ps_ARPA, 0, 1400, RRC_ps_ARPA,
+          RRC_pe_ARPA, 0, 0, RRC_c_unit_ARPA, 0, 0, 0)
+tuple5 = (2, 155000, 4, 2, II_credit_ARPA, II_credit_ps_ARPA, 0,
+          II_credit_nr_ARPA, II_credit_nr_ps_ARPA, 0, 1400, RRC_ps_ARPA,
+          RRC_pe_ARPA, 0, 0, RRC_c_unit_ARPA, 0, 0, 0)
+tuple6 = (2, 170000, 4, 2, II_credit_ARPA, II_credit_ps_ARPA, 0,
+          II_credit_nr_ARPA, II_credit_nr_ps_ARPA, 0, 1400, RRC_ps_ARPA,
+          RRC_pe_ARPA, 0, 0, RRC_c_unit_ARPA, 0, 0, 0)
+tuple7 = (4, 50000, 2, 1, II_credit_ARPA, II_credit_ps_ARPA, 0,
+          II_credit_nr_ARPA, II_credit_nr_ps_ARPA, 0, 1400, RRC_ps_ARPA,
+          RRC_pe_ARPA, 0, 0, RRC_c_unit_ARPA, 0, 0, 0)
+tuple8 = (4, 117000, 1, 0, II_credit_ARPA, II_credit_ps_ARPA, 0,
+          II_credit_nr_ARPA, II_credit_nr_ps_ARPA, 0, 1400, RRC_ps_ARPA,
+          RRC_pe_ARPA, 0, 0, RRC_c_unit_ARPA, 0, 0, 0)
+tuple9 = (4, 130000, 1, 0, II_credit_ARPA, II_credit_ps_ARPA, 0,
+          II_credit_nr_ARPA, II_credit_nr_ps_ARPA, 0, 1400, RRC_ps_ARPA,
+          RRC_pe_ARPA, 0, 0, RRC_c_unit_ARPA, 0, 0, 0)
+tuple10 = (1, 50000, 1, 0, II_credit_CARES, II_credit_ps_CARES, 0,
+           II_credit_nr_CARES, II_credit_nr_ps_CARES, 0, 0, RRC_ps_CARES,
+           RRC_pe_CARES, 0.05, 500, RRC_c_unit_CARES, 0, 0, 0)
+tuple11 = (1, 97000, 2, 1, II_credit_CARES, II_credit_ps_CARES, 0,
+           II_credit_nr_CARES, II_credit_nr_ps_CARES, 0, 0, RRC_ps_CARES,
+           RRC_pe_CARES, 0.05, 500, RRC_c_unit_CARES, 0, 0, 0)
+tuple12 = (1, 150000, 2, 1, II_credit_CARES, II_credit_ps_CARES, 0,
+           II_credit_nr_CARES, II_credit_nr_ps_CARES, 0, 0, RRC_ps_CARES,
+           RRC_pe_CARES, 0.05, 500, RRC_c_unit_CARES, 0, 0, 0)
+tuple13 = (2, 50000, 4, 2, II_credit_CARES, II_credit_ps_CARES, 0,
+           II_credit_nr_CARES, II_credit_nr_ps_CARES, 0, 0, RRC_ps_CARES,
+           RRC_pe_CARES, 0.05, 500, RRC_c_unit_CARES, 0, 0, 0)
+tuple14 = (2, 160000, 5, 3, II_credit_CARES, II_credit_ps_CARES, 0,
+           II_credit_nr_CARES, II_credit_nr_ps_CARES, 0, 0, RRC_ps_CARES,
+           RRC_pe_CARES, 0.05, 500, RRC_c_unit_CARES, 0, 0, 0)
+tuple15 = (2, 300000, 2, 0, II_credit_CARES, II_credit_ps_CARES, 0,
+           II_credit_nr_CARES, II_credit_nr_ps_CARES, 0, 0, RRC_ps_CARES,
+           RRC_pe_CARES, 0.05, 500, RRC_c_unit_CARES, 0, 0, 0)
+tuple16 = (4, 50000, 3, 2, II_credit_CARES, II_credit_ps_CARES, 0,
+           II_credit_nr_CARES, II_credit_nr_ps_CARES, 0, 0, RRC_ps_CARES,
+           RRC_pe_CARES, 0.05, 500, RRC_c_unit_CARES, 0, 0, 0)
+tuple17 = (4, 130000, 2, 1, II_credit_CARES, II_credit_ps_CARES, 0,
+           II_credit_nr_CARES, II_credit_nr_ps_CARES, 0, 0, RRC_ps_CARES,
+           RRC_pe_CARES, 0.05, 500, RRC_c_unit_CARES, 0, 0, 0)
+tuple18 = (4, 170000, 3, 2, II_credit_CARES, II_credit_ps_CARES, 0,
+           II_credit_nr_CARES, II_credit_nr_ps_CARES, 0, 0, RRC_ps_CARES,
+           RRC_pe_CARES, 0.05, 500, RRC_c_unit_CARES, 0, 0, 0)
+expected1 = (0, 0, 1400)
+expected2 = (0, 0, 1120)
+expected3 = (0, 0, 0)
+expected4 = (0, 0, 4200)
+expected5 = (0, 0, 2800)
+expected6 = (0, 0, 0)
+expected7 = (0, 0, 2800)
+expected8 = (0, 0, 560)
+expected9 = (0, 0, 0)
+expected10 = (0, 0, 1200)
+expected11 = (0, 0, 600)
+expected12 = (0, 0, 0)
+expected13 = (0, 0, 3400)
+expected14 = (0, 0, 3400)
+expected15 = (0, 0, 0)
+expected16 = (0, 0, 2200)
+expected17 = (0, 0, 825)
+expected18 = (0, 0, 0)
+
+
+@pytest.mark.parametrize(
+    'test_tuple,expected_value', [
+        (tuple1, expected1), (tuple2, expected2), (tuple3, expected3),
+        (tuple4, expected4), (tuple5, expected5), (tuple6, expected6),
+        (tuple7, expected7), (tuple8, expected8), (tuple9, expected9),
+        (tuple10, expected10), (tuple11, expected11), (tuple12, expected12),
+        (tuple13, expected13), (tuple14, expected14), (tuple15, expected15),
+        (tuple16, expected16), (tuple17, expected17), (tuple18, expected18)])
+def test_PersonalTaxCredit(test_tuple, expected_value, skip_jit):
+    """
+    Tests the PersonalTaxCredit function
+    """
+    test_value = calcfunctions.PersonalTaxCredit(*test_tuple)
+    assert np.allclose(test_value, expected_value)
+
+
+# MARS = 4
+# Kids = 3+
+basic_frac = 0.0
+phasein_rate = 0.45
+earnings = 19330
+max_amount = 6660
+phaseout_start = 19330
+agi = 19330
+phaseout_rate = 0.2106
+tuple1 = (basic_frac, phasein_rate, earnings, max_amount,
+          phaseout_start, agi, phaseout_rate)
+expected1 = 6660
+
+
+@pytest.mark.parametrize(
+    'test_tuple,expected_value', [
+        (tuple1, expected1)])
+def test_EITCamount(test_tuple, expected_value, skip_jit):
+    '''
+    Tests FairShareTax function
+    '''
+    test_value = calcfunctions.EITCamount(*test_tuple)
+    assert np.allclose(test_value, expected_value)
+
+
+MARS = 4
+DSI = 0
+EIC = 3
+c00100 = 19330
+e00300 = 0
+e00400 = 0
+e00600 = 0
+c01000 = 0
+e02000 = 0
+e26270 = 0
+age_head = 0
+age_spouse = 0
+earned = 19330
+earned_p = 19330
+earned_s = 0
+EITC_ps = [8790, 19330, 19330, 19330]
+EITC_MinEligAge = 25
+EITC_MaxEligAge = 64
+EITC_ps_MarriedJ = [5890, 5890, 5890, 5890]
+EITC_rt = [0.0765, 0.34, 0.4, 0.45]
+EITC_c = [538, 3584, 5920, 6660]
+EITC_prt = [0.0765, 0.1598, 0.2106, 0.2106]
+EITC_basic_frac = 0.0
+EITC_InvestIncome_c = 3650
+EITC_excess_InvestIncome_rt = 9e+99
+EITC_indiv = False
+EITC_sep_filers_elig = False
+e02300 = 10200
+UI_thd = [150000, 150000, 150000, 150000, 150000]
+UI_em = 10200
+c59660 = 0  # this will be 6660 after the EITC calculation
+tuple1 = (MARS, DSI, EIC, c00100, e00300, e00400, e00600, c01000,
+          e02000, e26270, age_head, age_spouse, earned, earned_p, earned_s,
+          EITC_ps, EITC_MinEligAge, EITC_MaxEligAge, EITC_ps_MarriedJ,
+          EITC_rt, EITC_c, EITC_prt, EITC_basic_frac,
+          EITC_InvestIncome_c, EITC_excess_InvestIncome_rt,
+          EITC_indiv, EITC_sep_filers_elig, c59660)
+expected1 = 6660
+
+
+@pytest.mark.parametrize(
+    'test_tuple,expected_value', [
+        (tuple1, expected1)])
+def test_EITC(test_tuple, expected_value, skip_jit):
+    '''
+    Tests FairShareTax function
+    '''
+    test_value = calcfunctions.EITC(*test_tuple)
+    assert np.allclose(test_value, expected_value)
+
+
+# Parameter values for tests
+PT_qbid_rt = 0.2
+PT_qbid_taxinc_thd = [160700.0, 321400.0, 160725.0, 160700.0, 321400.0]
+PT_qbid_taxinc_gap = [50000.0, 100000.0, 50000.0, 50000.0, 100000.0]
+PT_qbid_w2_wages_rt = 0.5
+PT_qbid_alt_w2_wages_rt = 0.25
+PT_qbid_alt_property_rt = 0.025
+PT_qbid_ps = [9e99, 9e99, 9e99, 9e99, 9e99]
+PT_qbid_prt = 0.0
+PT_qbid_limit_switch = True  # will want to test with False also
+
+# Input variable values for tests
+c00100 = [527860.66, 337675.10, 603700.00, 90700.00]
+standard = [0.00, 0.00, 24400.00, 0.00]
+c04470 = [37000.00, 49000.00, 0.00, 32000.00]
+c04600 = [0.00, 0.00, 0.00, 0.00]
+MARS = [2, 2, 2, 4]
+e00900 = [352000.00, 23000.00, 0.00, 0.00]
+c03260 = [13516.17, 1624.90, 0.00, 0.00]
+e26270 = [0.00, 0.00, 11000.00, 6000.00]
+e02100 = [0.00, 0.00, 0.00, 0.00]
+e27200 = [0.00, 0.00, 0.00, 0.00]
+e00650 = [5000.00, 8000.00, 3000.00, 9000.00]
+c01000 = [7000.00, 4000.00, -3000.00, -3000.00]
+PT_SSTB_income = [0, 1, 1, 1]
+PT_binc_w2_wages = [0.00, 0.00, 0.00, 0.00]
+PT_ubia_property = [0.00, 0.00, 0.00, 0.00]
+c04800 = [0.0, 0.0, 0.0, 0.0]  # unimportant for function
+qbided = [0.0, 0.0, 0.0, 0.0]  # unimportant for function
+
+tuple0 = (
+    c00100[0], standard[0], c04470[0], c04600[0], MARS[0], e00900[0],
+    c03260[0], e26270[0],
+    e02100[0], e27200[0], e00650[0], c01000[0], PT_SSTB_income[0],
+    PT_binc_w2_wages[0], PT_ubia_property[0], PT_qbid_rt,
+    PT_qbid_taxinc_thd, PT_qbid_taxinc_gap, PT_qbid_w2_wages_rt,
+    PT_qbid_alt_w2_wages_rt, PT_qbid_alt_property_rt, c04800[0],
+    PT_qbid_ps, PT_qbid_prt, qbided[0], PT_qbid_limit_switch)
+expected0 = (490860.66, 0)
+tuple1 = (
+    c00100[1], standard[1], c04470[1], c04600[1], MARS[1], e00900[1],
+    c03260[1], e26270[1],
+    e02100[1], e27200[1], e00650[1], c01000[1], PT_SSTB_income[1],
+    PT_binc_w2_wages[1], PT_ubia_property[1], PT_qbid_rt,
+    PT_qbid_taxinc_thd, PT_qbid_taxinc_gap, PT_qbid_w2_wages_rt,
+    PT_qbid_alt_w2_wages_rt, PT_qbid_alt_property_rt, c04800[1],
+    PT_qbid_ps, PT_qbid_prt, qbided[1], PT_qbid_limit_switch)
+expected1 = (284400.08, 4275.02)
+tuple2 = (
+    c00100[2], standard[2], c04470[2], c04600[2], MARS[2], e00900[2],
+    c03260[2], e26270[2],
+    e02100[2], e27200[2], e00650[2], c01000[2], PT_SSTB_income[2],
+    PT_binc_w2_wages[2], PT_ubia_property[2], PT_qbid_rt,
+    PT_qbid_taxinc_thd, PT_qbid_taxinc_gap, PT_qbid_w2_wages_rt,
+    PT_qbid_alt_w2_wages_rt, PT_qbid_alt_property_rt, c04800[2],
+    PT_qbid_ps, PT_qbid_prt, qbided[2], PT_qbid_limit_switch)
+expected2 = (579300.00, 0)
+tuple3 = (
+    c00100[3], standard[3], c04470[3], c04600[3], MARS[3], e00900[3],
+    c03260[3], e26270[3],
+
+    e02100[3], e27200[3], e00650[3], c01000[3], PT_SSTB_income[3],
+    PT_binc_w2_wages[3], PT_ubia_property[3], PT_qbid_rt,
+    PT_qbid_taxinc_thd, PT_qbid_taxinc_gap, PT_qbid_w2_wages_rt,
+    PT_qbid_alt_w2_wages_rt, PT_qbid_alt_property_rt, c04800[3],
+    PT_qbid_ps, PT_qbid_prt, qbided[3], PT_qbid_limit_switch)
+expected3 = (57500.00, 1200)
+
+
+@pytest.mark.parametrize(
+    'test_tuple,expected_value', [
+        (tuple0, expected0),
+        (tuple1, expected1),
+        (tuple2, expected2),
+        (tuple3, expected3)])
+def test_TaxInc(test_tuple, expected_value, skip_jit):
+    """
+    Tests the TaxInc function
+    """
+    test_value = calcfunctions.TaxInc(*test_tuple)
+    assert np.allclose(test_value, expected_value)
+
+
+# parameterization represents 2021 law
+age_head = 45
+age_spouse = 0
+nu18 = 0
+n24 = 0
+MARS = 4
+c00100 = 1000
+XTOT = 3
+num = 1
+c05800 = 0
+e07260 = 0
+CR_ResidentialEnergy_hc = 0.0
+e07300 = 0
+CR_ForeignTax_hc = 0.0
+c07180 = 0
+c07230 = 0
+e07240 = 0
+CR_RetirementSavings_hc = 0.0
+c07200 = 0
+CTC_c = 2000
+CTC_ps = [200000.0, 400000.0, 200000.0, 200000.0, 400000.0]
+CTC_prt = 0.05
+exact = False
+ODC_c = 500
+CTC_c_under6_bonus = 0.0
+nu06 = 0
+CTC_refundable = True
+CTC_include17 = True
+c07220 = 0  # actual value will be returned from function
+odc = 0  # actual value will be returned from function
+codtc_limited = 0 # actual value will be returned from function
+tuple0 = (
+    age_head, age_spouse, nu18, n24, MARS, c00100, XTOT, num,
+    c05800, e07260, CR_ResidentialEnergy_hc,
+    e07300, CR_ForeignTax_hc,
+    c07180,
+    c07230,
+    e07240, CR_RetirementSavings_hc,
+    c07200,
+    CTC_c, CTC_ps, CTC_prt, exact, ODC_c,
+    CTC_c_under6_bonus, nu06,
+    CTC_refundable, CTC_include17,
+    c07220, odc, codtc_limited)
+# output tuple is : (c07220, odc, codtc_limited)
+expected0 = (0, 1000, 0)
+
+
+@pytest.mark.parametrize(
+    'test_tuple,expected_value', [
+        (tuple0, expected0)])
+def test_ChildDepTaxCredit_2021(test_tuple, expected_value, skip_jit):
+    """
+    Tests the ChildDepTaxCredit function
+    """
+    test_value = calcfunctions.ChildDepTaxCredit(*test_tuple)
+    assert np.allclose(test_value, expected_value)
+
+# parameterization represents 2022 law
+age_head = 45
+age_spouse = 0
+nu18 = 0
+n24 = 0
+MARS = 4
+c00100 = 1000
+XTOT = 3
+num = 1
+c05800 = 0
+e07260 = 0
+CR_ResidentialEnergy_hc = 0.0
+e07300 = 0
+CR_ForeignTax_hc = 0.0
+c07180 = 0
+c07230 = 0
+e07240 = 0
+CR_RetirementSavings_hc = 0.0
+c07200 = 0
+CTC_c = 2000
+CTC_ps = [200000.0, 400000.0, 200000.0, 200000.0, 400000.0]
+CTC_prt = 0.05
+exact = False
+ODC_c = 500
+CTC_c_under6_bonus = 0.0
+nu06 = 0
+CTC_refundable = False
+CTC_include17 = False
+c07220 = 0  # actual value will be returned from function
+odc = 0  # actual value will be returned from function
+codtc_limited = 0 # actual value will be returned from function
+tuple0 = (
+    age_head, age_spouse, nu18, n24, MARS, c00100, XTOT, num,
+    c05800, e07260, CR_ResidentialEnergy_hc,
+    e07300, CR_ForeignTax_hc,
+    c07180,
+    c07230,
+    e07240, CR_RetirementSavings_hc,
+    c07200,
+    CTC_c, CTC_ps, CTC_prt, exact, ODC_c,
+    CTC_c_under6_bonus, nu06,
+    CTC_refundable, CTC_include17,
+    c07220, odc, codtc_limited)
+# output tuple is : (c07220, odc, codtc_limited)
+expected0 = (0, 0, 1000)
+
+
+@pytest.mark.parametrize(
+    'test_tuple,expected_value', [
+        (tuple0, expected0)])
+def test_ChildDepTaxCredit_2022(test_tuple, expected_value, skip_jit):
+    """
+    Tests the ChildDepTaxCredit function
+    """
+    test_value = calcfunctions.ChildDepTaxCredit(*test_tuple)
+    assert np.allclose(test_value, expected_value)
+
+# parameterization represents 2021 law
+CTC_new_c = 1000
+CTC_new_rt = 0
+CTC_new_c_under6_bonus = 600
+CTC_new_ps = [75000, 150000, 75000, 125000, 150000]
+CTC_new_prt = 0.05
+CTC_new_for_all = True
+CTC_include17 = True
+CTC_new_refund_limited = False
+CTC_new_refund_limit_payroll_rt = 0.0
+CTC_new_refund_limited_all_payroll = False
+payrolltax = 0
+exact = 0
+n24 = 0
+nu06 = 0
+age_head = 45
+age_spouse = 0
+nu18 = 0
+num = 1
+c00100 = 1000
+MARS = 4
+ptax_oasdi = 0
+c09200 = 0
+ctc_new = 0 # actual value will be returned from function
+tuple0 = (
+    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, exact,
+    n24, nu06, age_head, age_spouse, nu18, c00100, MARS, ptax_oasdi,
+    c09200, ctc_new)
+# output tuple is : (ctc_new)
+expected0 = (0)
+
+@pytest.mark.parametrize(
+    'test_tuple,expected_value', [
+        (tuple0, expected0)])
+def test_CTCnew_2021(test_tuple, expected_value, skip_jit):
+    """
+    Tests the CTCnew function
+    """
+    test_value = calcfunctions.CTC_new(*test_tuple)
+    assert np.allclose(test_value, expected_value)
+
+# parameterization represents 2022 law
+CTC_new_c = 0
+CTC_new_rt = 0
+CTC_new_c_under6_bonus = 0
+CTC_new_ps = [0, 0, 0, 0, 0]
+CTC_new_prt = 0
+CTC_new_for_all = False
+CTC_include17 = False
+CTC_new_refund_limited = False
+CTC_new_refund_limit_payroll_rt = 0.0
+CTC_new_refund_limited_all_payroll = False
+payrolltax = 0
+exact = 0
+n24 = 0
+nu06 = 0
+age_head = 45
+age_spouse = 0
+nu18 = 0
+num = 1
+c00100 = 1000
+MARS = 4
+ptax_oasdi = 0
+c09200 = 0
+ctc_new = 0 # actual value will be returned from function
+tuple0 = (
+    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, exact,
+    n24, nu06, age_head, age_spouse, nu18, c00100, MARS, ptax_oasdi,
+    c09200, ctc_new)
+# output tuple is : (ctc_new)
+expected0 = (0)
+
+@pytest.mark.parametrize(
+    'test_tuple,expected_value', [
+        (tuple0, expected0)])
+def test_CTCnew_2022(test_tuple, expected_value, skip_jit):
+    """
+    Tests the CTCnew function
+    """
+    test_value = calcfunctions.CTC_new(*test_tuple)
+    assert np.allclose(test_value, expected_value)
+
+
+
+ymod1 = 19330 + 10200
+c02500 = 0
+c02900 = 0
+XTOT = 0
+MARS = 4
+sep = 1
+DSI = 0
+exact = False
+nu18 = 0
+taxable_ubi = 0
+II_em = 0.0
+II_em_ps = [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
+II_prt = 0.02
+II_no_em_nu18 = False
+e02300 = 10200
+UI_thd = [150000, 150000, 150000, 150000, 150000]
+UI_em = 10200
+c00100 = 0  # calculated in function
+pre_c04600 = 0  # calculated in functio
+c04600 = 0  # calculated in functio
+
+tuple0 = (
+    ymod1, c02500, c02900, XTOT, MARS, sep, DSI, exact, nu18, taxable_ubi,
+    II_em, II_em_ps, II_prt, II_no_em_nu18,
+    e02300, UI_thd, UI_em, c00100, pre_c04600, c04600)
+# returned tuple is (c00100, pre_c04600, c04600)
+expected0 = (19330, 0, 0)
+
+
+@pytest.mark.parametrize(
+    'test_tuple,expected_value', [
+        (tuple0, expected0)])
+def test_AGI(test_tuple, expected_value, skip_jit):
+    """
+    Tests the TaxInc function
+    """
+    test_value = calcfunctions.AGI(*test_tuple)
+    print('Returned from agi function: ', test_value)
+    assert np.allclose(test_value, expected_value)
+