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

taxcalc/reforms/ptaxes3.json

@@ -0,0 +1,28 @@
+// Raise Additional Medicare Tax (Form 8959) tax rate and earnings exclusion
+// : current law AddMedTax earnings exclusion varies by filing status (MARS)
+//                                            and is not price indexed
+// : current law AddMedTax is 0.009 on earnings in excess of the exclusion
+// Reform_Baseline: 2017_law.json
+// Reform_Description:
+// -  raise AddMedTax rate in 2019 (1)
+// -  raise AddMedTax earnings exclusion in 2019 (2)
+// -  begin price indexing AddMedTax earnings exclusion in years after 2019 (3)
+// Reform_Parameter_Map:
+// - 1: AMEDT_rt
+// - 2: AMEDT_ec
+// - 3: AMEDT_ec-indexed
+// NOTE: this reform produces the following parameter values by year:
+//       2018:  0.009  200000  250000  125000  200000  200000
+//       2019:  0.010  250000  300000  150000  250000  250000
+//       2020:  0.010  ...... price indexed 2019 values .....
+{
+    "AMEDT_rt": {
+        "2019": 0.010
+    },
+    "AMEDT_ec": {
+        "2019": [250000, 300000, 150000, 250000, 250000]
+    },
+    "AMEDT_ec-indexed": {
+        "2019": true
+    }
+}

taxcalc/reforms/ptaxes3.out.csv

@@ -0,0 +1,10 @@
+RECID,c00100,standard,c04800,iitax,payrolltax
+11,30000.00,6723.42,18988.43,554.60,4590.00
+12,60000.00,6723.42,48988.43,5935.27,9180.00
+13,460000.00,6723.42,453276.58,132718.27,32475.05
+21,60000.00,13446.83,29400.57,-2177.25,9180.00
+22,120000.00,13446.83,89400.57,8226.47,18360.00
+23,240000.00,13446.83,209400.57,44745.39,36720.00
+31,30000.00,9899.84,11523.86,-3556.63,4590.00
+32,60000.00,9899.84,41523.86,2721.83,9180.00
+33,120000.00,9899.84,101523.86,17870.48,18360.00

taxcalc/taxcalcio.py

@@ -74,6 +74,8 @@ class TaxCalcIO():
         self.puf_input_data = False
         self.cps_input_data = False
         self.tmd_input_data = False
+        self.tmd_weights = None
+        self.tmd_gfactor = None
         if isinstance(input_data, str):
             # remove any leading directory path from INPUT filename
             fname = os.path.basename(input_data)
@@ -90,6 +92,23 @@ class TaxCalcIO():
             if not self.cps_input_data and not os.path.isfile(input_data):
                 msg = 'INPUT file could not be found'
                 self.errmsg += 'ERROR: {}\n'.format(msg)
+            # if tmd_input_data is True, construct weights and gfactor paths
+            if self.tmd_input_data:  # pragma: no cover
+                tmd_dir = os.path.dirname(input_data)
+                if 'TMD_AREA' in os.environ:
+                    area = os.environ['TMD_AREA']
+                    wfile = f'{area}_tmd_weights.csv.gz'
+                    inp = f'{fname[:-4]}_{area}-{str(tax_year)[2:]}'
+                else:  # using national weights
+                    wfile = 'tmd_weights.csv.gz'
+                self.tmd_weights = os.path.join(tmd_dir, wfile)
+                self.tmd_gfactor = os.path.join(tmd_dir, 'tmd_growfactors.csv')
+                if not os.path.isfile(self.tmd_weights):
+                    msg = f'weights file {self.tmd_weights} could not be found'
+                    self.errmsg += 'ERROR: {}\n'.format(msg)
+                if not os.path.isfile(self.tmd_gfactor):
+                    msg = f'gfactor file {self.tmd_gfactor} could not be found'
+                    self.errmsg += 'ERROR: {}\n'.format(msg)
         elif isinstance(input_data, pd.DataFrame):
             inp = 'df-{}'.format(str(tax_year)[2:])
         else:
@@ -123,7 +142,7 @@ class TaxCalcIO():
         elif isinstance(reform, str):
             self.specified_reform = True
             # split any compound reform into list of simple reforms
-            refnames = list()
+            refnames = []
             reforms = reform.split('+')
             for rfm in reforms:
                 # remove any leading directory path from rfm filename
@@ -206,7 +225,7 @@ class TaxCalcIO():
         self.calc = None
         self.calc_base = None
         self.param_dict = None
-        self.policy_dicts = list()
+        self.policy_dicts = []
 
     def init(self, input_data, tax_year, baseline, reform, assump,
              aging_input_data, exact_calculations):
@@ -234,7 +253,7 @@ class TaxCalcIO():
         # get assumption sub-dictionaries
         paramdict = Calculator.read_json_param_objects(None, assump)
         # get policy parameter dictionaries from --reform file(s)
-        policydicts = list()
+        policydicts = []
         if self.specified_reform:
             reforms = reform.split('+')
             for ref in reforms:
@@ -252,9 +271,7 @@ class TaxCalcIO():
             self.errmsg += valerr_msg.__str__()
         # create GrowFactors base object that incorporates gdiff_baseline
         if self.tmd_input_data:
-            gfactors_base = GrowFactors(  # pragma: no cover
-                Records.TMD_GROWFACTORS_FILENAME
-            )
+            gfactors_base = GrowFactors(self.tmd_gfactor)  # pragma: no cover
         else:
             gfactors_base = GrowFactors()
         gdiff_baseline.apply_to(gfactors_base)
@@ -266,9 +283,7 @@ class TaxCalcIO():
             self.errmsg += valerr_msg.__str__()
         # create GrowFactors ref object that has all gdiff objects applied
         if self.tmd_input_data:
-            gfactors_ref = GrowFactors(  # pragma: no cover
-                Records.TMD_GROWFACTORS_FILENAME
-            )
+            gfactors_ref = GrowFactors(self.tmd_gfactor)  # pragma: no cover
         else:
             gfactors_ref = GrowFactors()
         gdiff_baseline.apply_to(gfactors_ref)
@@ -332,18 +347,25 @@ class TaxCalcIO():
                     gfactors=gfactors_base,
                     exact_calculations=exact_calculations
                 )
-            elif self.tmd_input_data:
-                recs = Records.tmd_constructor(
-                    data=input_data,
+            elif self.tmd_input_data:  # pragma: no cover
+                wghts = pd.read_csv(self.tmd_weights)
+                recs = Records(
+                    data=pd.read_csv(input_data),
+                    start_year=Records.TMDCSV_YEAR,
+                    weights=wghts,
                     gfactors=gfactors_ref,
+                    adjust_ratios=None,
                     exact_calculations=exact_calculations
-                )  # pragma: no cover
-                recs_base = Records.tmd_constructor(
-                    data=input_data,
+                )
+                recs_base = Records(
+                    data=pd.read_csv(input_data),
+                    start_year=Records.TMDCSV_YEAR,
+                    weights=wghts,
                     gfactors=gfactors_base,
+                    adjust_ratios=None,
                     exact_calculations=exact_calculations
-                )  # pragma: no cover
-            else:  # if not {cps|tmd}_input_data but aging_input_data
+                )
+            else:  # if not {cps|tmd}_input_data but aging_input_data: puf
                 recs = Records(
                     data=input_data,
                     gfactors=gfactors_ref,
@@ -541,7 +563,7 @@ class TaxCalcIO():
             doc = Calculator.reform_documentation(self.param_dict,
                                                   self.policy_dicts[1:])
         doc_fname = self._output_filename.replace('.csv', '-doc.text')
-        with open(doc_fname, 'w') as dfile:
+        with open(doc_fname, 'w', encoding='utf-8') as dfile:
             dfile.write(doc)
 
     def write_sqldb_file(self, dump_varset, mtr_paytax, mtr_inctax,
@@ -575,7 +597,7 @@ class TaxCalcIO():
         tab_fname = self._output_filename.replace('.csv', '-tab.text')
         # skip tables if there are not some positive weights
         if self.calc_base.total_weight() <= 0.:
-            with open(tab_fname, 'w') as tfile:
+            with open(tab_fname, 'w', encoding='utf-8') as tfile:
                 msg = 'No tables because sum of weights is not positive\n'
                 tfile.write(msg)
             return
@@ -597,7 +619,7 @@ class TaxCalcIO():
         diff = nontax + change  # using expanded_income under baseline policy
         diffdf = pd.DataFrame(data=np.column_stack(diff), columns=all_vars)
         # write each kind of distributional table
-        with open(tab_fname, 'w') as tfile:
+        with open(tab_fname, 'w', encoding='utf-8') as tfile:
             TaxCalcIO.write_decile_table(distdf, tfile, tkind='Reform Totals')
             tfile.write('\n')
             TaxCalcIO.write_decile_table(diffdf, tfile, tkind='Differences')
@@ -730,7 +752,7 @@ class TaxCalcIO():
                '<head><title>{}</title></head>\n'
                '<body><center<h1>{}</h1></center></body>\n'
                '</html>\n').format(title, reason)
-        with open(fname, 'w') as gfile:
+        with open(fname, 'w', encoding='utf-8') as gfile:
             gfile.write(txt)
 
     def minimal_output(self):
@@ -738,7 +760,7 @@ class TaxCalcIO():
         Extract minimal output and return it as Pandas DataFrame.
         """
         varlist = ['RECID', 'YEAR', 'WEIGHT', 'INCTAX', 'LSTAX', 'PAYTAX']
-        odict = dict()
+        odict = {}
         scalc = self.calc
         odict['RECID'] = scalc.array('RECID')  # id for tax filing unit
         odict['YEAR'] = self.tax_year()  # tax calculation year

taxcalc/tests/benefits_expect.csv

@@ -0,0 +1,169 @@
+year,bname,benamt,bencnt,benavg
+2014,ssi,55.554,12.571,4.4
+2014,mcare,527.775,54.037,9.8
+2014,mcaid,407.903,72.079,5.7
+2014,snap,113.035,65.146,1.7
+2014,wic,4.44,20.215,0.2
+2014,tanf,33.735,8.371,4.0
+2014,vet,135.159,8.138,16.6
+2014,housing,41.069,11.249,3.7
+2015,ssi,57.988,12.779,4.5
+2015,mcare,556.933,55.527,10.0
+2015,mcaid,422.629,71.679,5.9
+2015,snap,126.182,65.301,1.9
+2015,wic,4.436,20.014,0.2
+2015,tanf,38.161,8.301,4.6
+2015,vet,145.755,8.38,17.4
+2015,housing,42.381,11.184,3.8
+2016,ssi,57.899,12.791,4.5
+2016,mcare,578.463,56.762,10.2
+2016,mcaid,420.579,70.542,6.0
+2016,snap,124.398,64.595,1.9
+2016,wic,4.343,19.525,0.2
+2016,tanf,30.99,8.107,3.8
+2016,vet,163.588,8.483,19.3
+2016,housing,43.004,11.076,3.9
+2017,ssi,58.387,13.019,4.5
+2017,mcare,614.584,58.213,10.6
+2017,mcaid,424.867,70.143,6.1
+2017,snap,125.99,64.815,1.9
+2017,wic,4.287,19.276,0.2
+2017,tanf,30.813,8.083,3.8
+2017,vet,168.419,8.71,19.3
+2017,housing,46.362,11.114,4.2
+2018,ssi,60.453,13.703,4.4
+2018,mcare,722.602,66.673,10.8
+2018,mcaid,492.308,78.083,6.3
+2018,snap,132.548,69.776,1.9
+2018,wic,4.683,20.906,0.2
+2018,tanf,32.44,8.566,3.8
+2018,vet,185.073,9.588,19.3
+2018,housing,50.957,12.151,4.2
+2019,ssi,62.022,14.051,4.4
+2019,mcare,785.38,68.889,11.4
+2019,mcaid,521.91,79.095,6.6
+2019,snap,134.687,70.802,1.9
+2019,wic,4.732,21.087,0.2
+2019,tanf,32.774,8.666,3.8
+2019,vet,189.738,9.83,19.3
+2019,housing,53.628,12.347,4.3
+2020,ssi,63.71,14.395,4.4
+2020,mcare,853.06,71.244,12.0
+2020,mcaid,552.864,80.056,6.9
+2020,snap,136.804,71.782,1.9
+2020,wic,4.788,21.253,0.2
+2020,tanf,33.079,8.748,3.8
+2020,vet,194.69,10.084,19.3
+2020,housing,56.359,12.512,4.5
+2021,ssi,65.258,14.72,4.4
+2021,mcare,921.857,73.527,12.5
+2021,mcaid,586.685,81.038,7.2
+2021,snap,138.874,72.753,1.9
+2021,wic,4.841,21.441,0.2
+2021,tanf,33.371,8.839,3.8
+2021,vet,200.093,10.342,19.3
+2021,housing,59.211,12.682,4.7
+2022,ssi,66.768,15.058,4.4
+2022,mcare,997.773,75.906,13.1
+2022,mcaid,622.363,82.023,7.6
+2022,snap,140.971,73.695,1.9
+2022,wic,4.888,21.579,0.2
+2022,tanf,33.689,8.926,3.8
+2022,vet,205.365,10.604,19.4
+2022,housing,62.291,12.875,4.8
+2023,ssi,68.326,15.404,4.4
+2023,mcare,1080.56,78.246,13.8
+2023,mcaid,661.23,83.053,8.0
+2023,snap,143.086,74.683,1.9
+2023,wic,4.947,21.752,0.2
+2023,tanf,34.076,9.018,3.8
+2023,vet,210.902,10.878,19.4
+2023,housing,65.482,13.053,5.0
+2024,ssi,69.61,15.728,4.4
+2024,mcare,1165.699,80.527,14.5
+2024,mcaid,703.669,84.012,8.4
+2024,snap,145.135,75.622,1.9
+2024,wic,4.995,21.909,0.2
+2024,tanf,34.35,9.092,3.8
+2024,vet,215.883,11.129,19.4
+2024,housing,68.765,13.232,5.2
+2025,ssi,71.237,16.053,4.4
+2025,mcare,1255.601,82.904,15.1
+2025,mcaid,749.369,84.979,8.8
+2025,snap,147.245,76.574,1.9
+2025,wic,5.05,22.057,0.2
+2025,tanf,34.585,9.163,3.8
+2025,vet,221.437,11.403,19.4
+2025,housing,72.233,13.415,5.4
+2026,ssi,72.635,16.369,4.4
+2026,mcare,1382.542,85.144,16.2
+2026,mcaid,757.799,85.921,8.8
+2026,snap,149.275,77.481,1.9
+2026,wic,5.098,22.205,0.2
+2026,tanf,34.929,9.249,3.8
+2026,vet,226.373,11.652,19.4
+2026,housing,75.754,13.57,5.6
+2027,ssi,74.021,16.662,4.4
+2027,mcare,1416.439,87.247,16.2
+2027,mcaid,766.18,86.85,8.8
+2027,snap,151.229,78.39,1.9
+2027,wic,5.146,22.352,0.2
+2027,tanf,35.168,9.314,3.8
+2027,vet,231.094,11.878,19.5
+2027,housing,79.351,13.723,5.8
+2028,ssi,75.216,16.938,4.4
+2028,mcare,1449.599,89.283,16.2
+2028,mcaid,774.409,87.74,8.8
+2028,snap,153.223,79.302,1.9
+2028,wic,5.19,22.53,0.2
+2028,tanf,35.548,9.404,3.8
+2028,vet,235.756,12.104,19.5
+2028,housing,80.302,13.857,5.8
+2029,ssi,76.541,17.224,4.4
+2029,mcare,1481.224,91.22,16.2
+2029,mcaid,782.194,88.602,8.8
+2029,snap,155.203,80.212,1.9
+2029,wic,5.231,22.698,0.2
+2029,tanf,35.867,9.483,3.8
+2029,vet,240.128,12.324,19.5
+2029,housing,81.378,14.026,5.8
+2030,ssi,77.819,17.488,4.4
+2030,mcare,1509.928,92.978,16.2
+2030,mcaid,790.237,89.477,8.8
+2030,snap,157.066,81.085,1.9
+2030,wic,5.27,22.87,0.2
+2030,tanf,36.18,9.557,3.8
+2030,vet,244.367,12.53,19.5
+2030,housing,82.351,14.187,5.8
+2031,ssi,78.857,17.699,4.5
+2031,mcare,1532.988,94.38,16.2
+2031,mcaid,797.255,90.237,8.8
+2031,snap,158.784,81.873,1.9
+2031,wic,5.313,23.047,0.2
+2031,tanf,36.49,9.639,3.8
+2031,vet,247.791,12.699,19.5
+2031,housing,83.299,14.327,5.8
+2032,ssi,79.862,17.902,4.5
+2032,mcare,1553.523,95.617,16.2
+2032,mcaid,803.732,90.937,8.8
+2032,snap,160.377,82.593,1.9
+2032,wic,5.354,23.222,0.2
+2032,tanf,36.782,9.701,3.8
+2032,vet,251.045,12.862,19.5
+2032,housing,84.103,14.431,5.8
+2033,ssi,80.757,18.094,4.5
+2033,mcare,1573.033,96.777,16.3
+2033,mcaid,809.874,91.615,8.8
+2033,snap,161.978,83.282,1.9
+2033,wic,5.374,23.33,0.2
+2033,tanf,36.919,9.743,3.8
+2033,vet,254.375,13.019,19.5
+2033,housing,84.96,14.556,5.8
+2034,ssi,81.748,18.304,4.5
+2034,mcare,1592.585,97.928,16.3
+2034,mcaid,816.316,92.304,8.8
+2034,snap,163.576,83.994,1.9
+2034,wic,5.409,23.478,0.2
+2034,tanf,37.246,9.826,3.8
+2034,vet,257.749,13.182,19.6
+2034,housing,85.791,14.683,5.8

taxcalc/tests/cmpi_cps_expect.txt

@@ -0,0 +1,132 @@
+TABLE for EITC
+AGI category           	     T-C	     SOI	 %diff
+[-9e+99, 1)            	   0.014	   0.210	 -93.2
+[1, 5000)              	   1.555	   1.184	 +31.3
+[5000, 10000)          	   6.132	   7.156	 -14.3
+[10000, 15000)         	   9.158	  16.593	 -44.8
+[15000, 20000)         	   9.317	  15.880	 -41.3
+[20000, 25000)         	   9.466	  11.102	 -14.7
+[25000, 30000)         	   8.040	   7.515	  +7.0
+[30000, 40000)         	   8.913	   7.453	 +19.6
+[40000, 50000)         	   2.233	   1.394	 +60.3
+[50000, 75000)         	   0.064	   0.037	 +71.8
+[75000, 100000)        	   0.000	   0.000	  +nan
+[100000, 200000)       	   0.000	   0.000	  +nan
+[200000, 500000)       	   0.000	   0.000	  +nan
+[500000, 1000000)      	   0.000	   0.000	  +nan
+[1000000, 1500000)     	   0.000	   0.000	  +nan
+[1500000, 2000000)     	   0.000	   0.000	  +nan
+[2000000, 5000000)     	   0.000	   0.000	  +nan
+[5000000, 10000000)    	   0.000	   0.000	  +nan
+[10000000, 9e+99)      	   0.000	   0.000	  +nan
+ALL                    	  54.894	  68.525	 -19.9
+TABLE for FCTC
+AGI category           	     T-C	     SOI	 %diff
+[-9e+99, 1)            	   0.005	   0.130	 -96.0
+[1, 5000)              	   0.083	   0.079	  +4.4
+[5000, 10000)          	   1.118	   1.474	 -24.2
+[10000, 15000)         	   2.386	   4.258	 -44.0
+[15000, 20000)         	   3.064	   5.210	 -41.2
+[20000, 25000)         	   3.837	   4.658	 -17.6
+[25000, 30000)         	   4.121	   4.317	  -4.5
+[30000, 40000)         	   7.408	   7.232	  +2.4
+[40000, 50000)         	   6.128	   5.285	 +15.9
+[50000, 75000)         	  11.886	   9.415	 +26.2
+[75000, 100000)        	   8.466	   6.407	 +32.1
+[100000, 200000)       	   7.568	   5.222	 +44.9
+[200000, 500000)       	   0.004	   0.002	+118.6
+[500000, 1000000)      	   0.000	   0.000	  +nan
+[1000000, 1500000)     	   0.000	   0.000	  +nan
+[1500000, 2000000)     	   0.000	   0.000	  +nan
+[2000000, 5000000)     	   0.000	   0.000	  +nan
+[5000000, 10000000)    	   0.000	   0.000	  +nan
+[10000000, 9e+99)      	   0.000	   0.000	  +nan
+ALL                    	  56.073	  53.690	  +4.4
+TABLE for NIIT
+AGI category           	     T-C	     SOI	 %diff
+[-9e+99, 1)            	   0.000	   0.000	-100.0
+[1, 5000)              	   0.000	   0.000	  +nan
+[5000, 10000)          	   0.000	   0.000	  +nan
+[10000, 15000)         	   0.000	   0.000	  +nan
+[15000, 20000)         	   0.000	   0.000	  +nan
+[20000, 25000)         	   0.000	   0.000	  +nan
+[25000, 30000)         	   0.000	   0.000	-100.0
+[30000, 40000)         	   0.000	   0.000	  +nan
+[40000, 50000)         	   0.000	   0.000	  +nan
+[50000, 75000)         	   0.000	   0.001	-100.0
+[75000, 100000)        	   0.000	   0.001	-100.0
+[100000, 200000)       	   0.006	   0.021	 -73.8
+[200000, 500000)       	   0.610	   2.640	 -76.9
+[500000, 1000000)      	   0.665	   3.136	 -78.8
+[1000000, 1500000)     	   0.134	   1.671	 -92.0
+[1500000, 2000000)     	   0.086	   1.077	 -92.0
+[2000000, 5000000)     	   0.261	   3.127	 -91.6
+[5000000, 10000000)    	   0.230	   2.095	 -89.0
+[10000000, 9e+99)      	   4.187	   8.273	 -49.4
+ALL                    	   6.179	  22.043	 -72.0
+TABLE for ITAX
+AGI category           	     T-C	     SOI	 %diff
+[-9e+99, 1)            	  -0.020	   0.242	-108.0
+[1, 5000)              	  -1.630	   0.041	-4085.6
+[5000, 10000)          	  -7.182	   0.368	-2051.5
+[10000, 15000)         	 -10.397	   1.381	-852.7
+[15000, 20000)         	  -8.674	   3.524	-346.2
+[20000, 25000)         	  -6.331	   6.191	-202.3
+[25000, 30000)         	  -1.413	   8.753	-116.1
+[30000, 40000)         	  12.198	  25.168	 -51.5
+[40000, 50000)         	  25.845	  32.530	 -20.6
+[50000, 75000)         	  84.127	  99.792	 -15.7
+[75000, 100000)        	  91.075	 105.901	 -14.0
+[100000, 200000)       	 343.323	 316.350	  +8.5
+[200000, 500000)       	 239.244	 299.832	 -20.2
+[500000, 1000000)      	  62.869	 154.389	 -59.3
+[1000000, 1500000)     	  26.106	  66.324	 -60.6
+[1500000, 2000000)     	   5.167	  39.672	 -87.0
+[2000000, 5000000)     	   7.754	 101.489	 -92.4
+[5000000, 10000000)    	   7.473	  56.334	 -86.7
+[10000000, 9e+99)      	  49.446	 139.611	 -64.6
+ALL                    	 918.982	1457.891	 -37.0
+TABLE for SETAX
+AGI category           	     T-C	     SOI	 %diff
+[-9e+99, 1)            	   0.014	   0.656	 -97.9
+[1, 5000)              	   0.101	   0.555	 -81.8
+[5000, 10000)          	   0.319	   1.896	 -83.2
+[10000, 15000)         	   0.744	   3.514	 -78.8
+[15000, 20000)         	   0.859	   2.823	 -69.6
+[20000, 25000)         	   1.466	   1.996	 -26.6
+[25000, 30000)         	   4.396	   1.802	+144.0
+[30000, 40000)         	   7.328	   3.360	+118.1
+[40000, 50000)         	   5.875	   2.820	+108.4
+[50000, 75000)         	   7.655	   5.958	 +28.5
+[75000, 100000)        	   4.147	   5.275	 -21.4
+[100000, 200000)       	   9.513	  12.149	 -21.7
+[200000, 500000)       	   5.037	   9.686	 -48.0
+[500000, 1000000)      	   0.719	   3.486	 -79.4
+[1000000, 1500000)     	   0.181	   1.194	 -84.8
+[1500000, 2000000)     	   0.003	   0.643	 -99.5
+[2000000, 5000000)     	   0.041	   1.253	 -96.7
+[5000000, 10000000)    	   0.031	   0.470	 -93.4
+[10000000, 9e+99)      	   0.073	   0.638	 -88.6
+ALL                    	  48.503	  60.174	 -19.4
+TABLE for AMTAX
+AGI category           	     T-C	     SOI	 %diff
+[-9e+99, 1)            	   0.000	   0.022	-100.0
+[1, 5000)              	   0.000	   0.000	-100.0
+[5000, 10000)          	   0.000	   0.000	  +nan
+[10000, 15000)         	   0.000	   0.000	-100.0
+[15000, 20000)         	   0.000	   0.000	-100.0
+[20000, 25000)         	   0.000	   0.000	-100.0
+[25000, 30000)         	   0.000	   0.000	-100.0
+[30000, 40000)         	   0.000	   0.004	-100.0
+[40000, 50000)         	   0.000	   0.007	-100.0
+[50000, 75000)         	   0.000	   0.006	 -99.9
+[75000, 100000)        	   0.000	   0.003	-100.0
+[100000, 200000)       	   0.013	   0.037	 -64.5
+[200000, 500000)       	   1.045	   1.836	 -43.0
+[500000, 1000000)      	   0.784	   2.021	 -61.2
+[1000000, 1500000)     	   0.412	   0.860	 -52.1
+[1500000, 2000000)     	   0.044	   0.490	 -91.1
+[2000000, 5000000)     	   0.032	   1.173	 -97.3
+[5000000, 10000000)    	   0.015	   0.581	 -97.3
+[10000000, 9e+99)      	   0.029	   0.979	 -97.1
+ALL                    	   2.374	   8.020	 -70.4

taxcalc/tests/cmpi_puf_expect.txt

@@ -0,0 +1,132 @@
+TABLE for EITC
+AGI category           	     T-C	     SOI	 %diff
+[-9e+99, 1)            	   0.174	   0.210	 -17.5
+[1, 5000)              	   1.495	   1.184	 +26.2
+[5000, 10000)          	   5.880	   7.156	 -17.8
+[10000, 15000)         	  18.086	  16.593	  +9.0
+[15000, 20000)         	  16.234	  15.880	  +2.2
+[20000, 25000)         	  10.585	  11.102	  -4.7
+[25000, 30000)         	   7.576	   7.515	  +0.8
+[30000, 40000)         	   6.648	   7.453	 -10.8
+[40000, 50000)         	   1.357	   1.394	  -2.7
+[50000, 75000)         	   0.022	   0.037	 -42.5
+[75000, 100000)        	   0.000	   0.000	  +nan
+[100000, 200000)       	   0.000	   0.000	  +nan
+[200000, 500000)       	   0.000	   0.000	  +nan
+[500000, 1000000)      	   0.000	   0.000	  +nan
+[1000000, 1500000)     	   0.000	   0.000	  +nan
+[1500000, 2000000)     	   0.000	   0.000	  +nan
+[2000000, 5000000)     	   0.000	   0.000	  +nan
+[5000000, 10000000)    	   0.000	   0.000	  +nan
+[10000000, 9e+99)      	   0.000	   0.000	  +nan
+ALL                    	  68.057	  68.525	  -0.7
+TABLE for FCTC
+AGI category           	     T-C	     SOI	 %diff
+[-9e+99, 1)            	   0.145	   0.130	 +11.2
+[1, 5000)              	   0.115	   0.079	 +44.7
+[5000, 10000)          	   1.084	   1.474	 -26.5
+[10000, 15000)         	   4.701	   4.258	 +10.4
+[15000, 20000)         	   5.414	   5.210	  +3.9
+[20000, 25000)         	   4.675	   4.658	  +0.4
+[25000, 30000)         	   4.539	   4.317	  +5.1
+[30000, 40000)         	   6.884	   7.232	  -4.8
+[40000, 50000)         	   5.032	   5.285	  -4.8
+[50000, 75000)         	   8.874	   9.415	  -5.7
+[75000, 100000)        	   6.192	   6.407	  -3.4
+[100000, 200000)       	   5.623	   5.222	  +7.7
+[200000, 500000)       	   0.000	   0.002	-100.0
+[500000, 1000000)      	   0.000	   0.000	  +nan
+[1000000, 1500000)     	   0.000	   0.000	  +nan
+[1500000, 2000000)     	   0.000	   0.000	  +nan
+[2000000, 5000000)     	   0.000	   0.000	  +nan
+[5000000, 10000000)    	   0.000	   0.000	  +nan
+[10000000, 9e+99)      	   0.000	   0.000	  +nan
+ALL                    	  53.276	  53.690	  -0.8
+TABLE for NIIT
+AGI category           	     T-C	     SOI	 %diff
+[-9e+99, 1)            	   0.000	   0.000	-100.0
+[1, 5000)              	   0.000	   0.000	  +nan
+[5000, 10000)          	   0.000	   0.000	  +nan
+[10000, 15000)         	   0.000	   0.000	  +nan
+[15000, 20000)         	   0.000	   0.000	  +nan
+[20000, 25000)         	   0.000	   0.000	  +nan
+[25000, 30000)         	   0.000	   0.000	-100.0
+[30000, 40000)         	   0.000	   0.000	  +nan
+[40000, 50000)         	   0.000	   0.000	  +nan
+[50000, 75000)         	   0.000	   0.001	-100.0
+[75000, 100000)        	   0.000	   0.001	-100.0
+[100000, 200000)       	   0.018	   0.021	 -14.3
+[200000, 500000)       	   2.974	   2.640	 +12.7
+[500000, 1000000)      	   3.896	   3.136	 +24.3
+[1000000, 1500000)     	   2.244	   1.671	 +34.3
+[1500000, 2000000)     	   1.605	   1.077	 +48.9
+[2000000, 5000000)     	   4.848	   3.127	 +55.0
+[5000000, 10000000)    	   3.452	   2.095	 +64.8
+[10000000, 9e+99)      	   8.112	   8.273	  -1.9
+ALL                    	  27.149	  22.043	 +23.2
+TABLE for ITAX
+AGI category           	     T-C	     SOI	 %diff
+[-9e+99, 1)            	   3.729	   0.242	+1437.7
+[1, 5000)              	  -2.402	   0.041	-5973.3
+[5000, 10000)          	  -7.413	   0.368	-2114.3
+[10000, 15000)         	 -22.411	   1.381	-1722.4
+[15000, 20000)         	 -19.575	   3.524	-655.5
+[20000, 25000)         	 -10.028	   6.191	-262.0
+[25000, 30000)         	  -3.804	   8.753	-143.5
+[30000, 40000)         	  11.438	  25.168	 -54.6
+[40000, 50000)         	  26.142	  32.530	 -19.6
+[50000, 75000)         	  97.223	  99.792	  -2.6
+[75000, 100000)        	 105.118	 105.901	  -0.7
+[100000, 200000)       	 329.752	 316.350	  +4.2
+[200000, 500000)       	 331.839	 299.832	 +10.7
+[500000, 1000000)      	 172.070	 154.389	 +11.5
+[1000000, 1500000)     	  75.630	  66.324	 +14.0
+[1500000, 2000000)     	  44.087	  39.672	 +11.1
+[2000000, 5000000)     	 114.164	 101.489	 +12.5
+[5000000, 10000000)    	  64.082	  56.334	 +13.8
+[10000000, 9e+99)      	  96.814	 139.611	 -30.7
+ALL                    	1406.456	1457.891	  -3.5
+TABLE for SETAX
+AGI category           	     T-C	     SOI	 %diff
+[-9e+99, 1)            	   0.761	   0.656	 +16.1
+[1, 5000)              	   0.626	   0.555	 +12.7
+[5000, 10000)          	   1.633	   1.896	 -13.8
+[10000, 15000)         	   4.399	   3.514	 +25.2
+[15000, 20000)         	   3.636	   2.823	 +28.8
+[20000, 25000)         	   2.223	   1.996	 +11.4
+[25000, 30000)         	   1.988	   1.802	 +10.3
+[30000, 40000)         	   3.082	   3.360	  -8.3
+[40000, 50000)         	   2.915	   2.820	  +3.4
+[50000, 75000)         	   5.793	   5.958	  -2.8
+[75000, 100000)        	   4.699	   5.275	 -10.9
+[100000, 200000)       	   9.314	  12.149	 -23.3
+[200000, 500000)       	   6.016	   9.686	 -37.9
+[500000, 1000000)      	   1.637	   3.486	 -53.0
+[1000000, 1500000)     	   0.490	   1.194	 -58.9
+[1500000, 2000000)     	   0.188	   0.643	 -70.7
+[2000000, 5000000)     	   0.282	   1.253	 -77.5
+[5000000, 10000000)    	   0.063	   0.470	 -86.6
+[10000000, 9e+99)      	   0.033	   0.638	 -94.8
+ALL                    	  49.779	  60.174	 -17.3
+TABLE for AMTAX
+AGI category           	     T-C	     SOI	 %diff
+[-9e+99, 1)            	   0.012	   0.022	 -45.5
+[1, 5000)              	   0.000	   0.000	 -68.2
+[5000, 10000)          	   0.000	   0.000	  +nan
+[10000, 15000)         	   0.000	   0.000	 -63.4
+[15000, 20000)         	   0.000	   0.000	 +38.3
+[20000, 25000)         	   0.000	   0.000	 -80.3
+[25000, 30000)         	   0.000	   0.000	 -22.1
+[30000, 40000)         	   0.000	   0.004	 -98.0
+[40000, 50000)         	   0.000	   0.007	 -99.6
+[50000, 75000)         	   0.003	   0.006	 -54.3
+[75000, 100000)        	   0.002	   0.003	 -31.4
+[100000, 200000)       	   0.024	   0.037	 -35.5
+[200000, 500000)       	   1.415	   1.836	 -22.9
+[500000, 1000000)      	   1.806	   2.021	 -10.7
+[1000000, 1500000)     	   0.737	   0.860	 -14.3
+[1500000, 2000000)     	   0.379	   0.490	 -22.5
+[2000000, 5000000)     	   0.901	   1.173	 -23.2
+[5000000, 10000000)    	   0.459	   0.581	 -20.9
+[10000000, 9e+99)      	   0.412	   0.979	 -57.9
+ALL                    	   6.151	   8.020	 -23.3