taxcalc 4.2.2__py3-none-any.whl → 4.3.1__py3-none-any.whl

taxcalc/records.py

@@ -6,6 +6,7 @@ Tax-Calculator tax-filing-unit Records class.
 # pylint --disable=locally-disabled records.py
 
 import os
+from pathlib import Path
 import numpy as np
 import pandas as pd
 from taxcalc.data import Data
@@ -52,7 +53,7 @@ class Records(Data):
         None creates empty sample-weights DataFrame;
         default value is filename of the PUF weights.
         NOTE: when using custom weights, set this argument to a DataFrame.
-        NOTE: assumes weights are integers that are 100 times the real weights.
+        NOTE: see weights_scale documentation below.
 
     adjust_ratios: string or Pandas DataFrame or None
         string describes CSV file in which adjustment ratios reside;
@@ -68,6 +69,13 @@ class Records(Data):
         any smoothing of stair-step provisions in income tax law;
         default value is false.
 
+    weights_scale: float
+        specifies the weights scaling factor used to convert contents
+        of weights file into the s006 variable.  PUF and CPS input data
+        generated in the taxdata repository use a weights_scale of 0.01,
+        while TMD input data generated in the tax-microdata repository
+        use a 1.0 weights_scale value.
+
     Raises
     ------
     ValueError:
@@ -116,9 +124,6 @@ class Records(Data):
     PUF_RATIOS_FILENAME = 'puf_ratios.csv'
     CPS_WEIGHTS_FILENAME = 'cps_weights.csv.gz'
     CPS_RATIOS_FILENAME = None
-    TMD_WEIGHTS_FILENAME = 'tmd_weights.csv.gz'
-    TMD_GROWFACTORS_FILENAME = 'tmd_growfactors.csv'
-    TMD_RATIOS_FILENAME = None
     CODE_PATH = os.path.abspath(os.path.dirname(__file__))
     VARINFO_FILE_NAME = 'records_variables.json'
     VARINFO_FILE_PATH = CODE_PATH
@@ -129,11 +134,12 @@ class Records(Data):
                  gfactors=GrowFactors(),
                  weights=PUF_WEIGHTS_FILENAME,
                  adjust_ratios=PUF_RATIOS_FILENAME,
-                 exact_calculations=False):
+                 exact_calculations=False,
+                 weights_scale=0.01):
         # pylint: disable=no-member,too-many-branches
         if isinstance(weights, str):
             weights = os.path.join(Records.CODE_PATH, weights)
-        super().__init__(data, start_year, gfactors, weights)
+        super().__init__(data, start_year, gfactors, weights, weights_scale)
         if data is None:
             return  # because there are no data
         # read adjustment ratios
@@ -226,9 +232,12 @@ class Records(Data):
                        exact_calculations=exact_calculations)
 
     @staticmethod
-    def tmd_constructor(data,  # path to tmd.csv file or dataframe
-                        gfactors=GrowFactors(TMD_GROWFACTORS_FILENAME),
-                        exact_calculations=False):  # pragma: no cover
+    def tmd_constructor(
+            data_path: Path,
+            weights_path: Path,
+            growfactors_path: Path,
+            exact_calculations=False,
+    ):  # pragma: no cover
         """
         Static method returns a Records object instantiated with TMD
         input data.  This works in a analogous way to Records(), which
@@ -239,14 +248,19 @@ class Records(Data):
         eliminate the need to specify all the details of the PUF input
         data.
         """
-        weights = os.path.join(Records.CODE_PATH, Records.TMD_WEIGHTS_FILENAME)
-        return Records(data=data,
-                       start_year=Records.TMDCSV_YEAR,
-                       gfactors=gfactors,
-                       weights=weights,
-                       adjust_ratios=Records.TMD_RATIOS_FILENAME,
-                       exact_calculations=exact_calculations)
-    
+        assert isinstance(data_path, Path)
+        assert isinstance(weights_path, Path)
+        assert isinstance(growfactors_path, Path)
+        return Records(
+            data=pd.read_csv(data_path),
+            start_year=Records.TMDCSV_YEAR,
+            weights=pd.read_csv(weights_path),
+            gfactors=GrowFactors(growfactors_filename=str(growfactors_path)),
+            adjust_ratios=None,
+            exact_calculations=exact_calculations,
+            weights_scale=1.0,
+        )
+
     def increment_year(self):
         """
         Add one to current year, and also does
@@ -277,7 +291,7 @@ class Records(Data):
         """
         # pylint: disable=too-many-statements,no-member
         # put values in local dictionary
-        gfv = dict()
+        gfv = {}
         for name in GrowFactors.VALID_NAMES:
             gfv[name] = self.gfactors.factor_value(name, year)
         # apply values to Records variables

taxcalc/reforms/ext.json

@@ -1,31 +1,32 @@
 // REFORM TO EXTEND TEMPORARY TCJA PROVISIONS BEYOND 2025
-// USING TAX-CALCULATOR 3.5.3
+// USING TAX-CALCULATOR 4.3.1
 // WITH 2025-to-2026 INDEXING FACTOR = 1.022000
+//  AND 2028-to-2029 INDEXING FACTOR = 1.019400
 {
     "II_rt1": {"2026": 0.10},
-    "II_brk1": {"2026": [12170.98, 24341.94, 12170.98, 17353.27, 24341.94]},
+    "II_brk1": {"2026": [12157.51, 24315.02, 12157.51, 17345.41, 24315.02]},
     "PT_rt1": {"2026": 0.10},
-    "PT_brk1": {"2026": [12170.98, 24341.94, 12170.98, 17353.27, 24341.94]},
+    "PT_brk1": {"2026": [12157.51, 24315.02, 12157.51, 17345.41, 24315.02]},
     "II_rt2": {"2026": 0.12},
-    "II_brk2": {"2026": [49483.44, 98966.89, 49483.44, 66214.83, 98966.89]},
+    "II_brk2": {"2026": [49416.07, 98832.15, 49416.07, 66132.65, 98832.15]},
     "PT_rt2": {"2026": 0.12},
-    "PT_brk2": {"2026": [49483.44, 98966.89, 49483.44, 66214.83, 98966.89]},
+    "PT_brk2": {"2026": [49416.07, 98832.15, 49416.07, 66132.65, 98832.15]},
     "II_rt3": {"2026": 0.22},
-    "II_brk3": {"2026": [105511.38, 211022.75, 105511.38, 105481.77, 211022.75]},
+    "II_brk3": {"2026": [105356.33, 210712.67, 105356.33, 105330.13, 210712.67]},
     "PT_rt3": {"2026": 0.22},
-    "PT_brk3": {"2026": [105511.38, 211022.75, 105511.38, 105481.77, 211022.75]},
+    "PT_brk3": {"2026": [105356.33, 210712.67, 105356.33, 105330.13, 210712.67]},
     "II_rt4": {"2026": 0.24},
-    "II_brk4": {"2026": [201428.14, 402856.25, 201428.14, 201428.14, 402856.25]},
+    "II_brk4": {"2026": [201175.3, 402350.62, 201175.3, 201175.3, 402350.62]},
     "PT_rt4": {"2026": 0.24},
-    "PT_brk4": {"2026": [201428.14, 402856.25, 201428.14, 201428.14, 402856.25]},
+    "PT_brk4": {"2026": [201175.3, 402350.62, 201175.3, 201175.3, 402350.62]},
     "II_rt5": {"2026": 0.32},
-    "II_brk5": {"2026": [255797.72, 511595.46, 255797.72, 255797.72, 511595.46]},
+    "II_brk5": {"2026": [255438.67, 510877.34, 255438.67, 255412.47, 510877.34]},
     "PT_rt5": {"2026": 0.32},
-    "PT_brk5": {"2026": [255797.72, 511595.46, 255797.72, 255797.72, 511595.46]},
+    "PT_brk5": {"2026": [255438.67, 510877.34, 255438.67, 255412.47, 510877.34]},
     "II_rt6": {"2026": 0.35},
-    "II_brk6": {"2026": [639523.94, 767393.2, 383696.6, 639523.94, 767393.2]},
+    "II_brk6": {"2026": [638635.98, 766342.2, 383171.1, 638635.98, 766342.2]},
     "PT_rt6": {"2026": 0.35},
-    "PT_brk6": {"2026": [639523.94, 767393.2, 383696.6, 639523.94, 767393.2]},
+    "PT_brk6": {"2026": [638635.98, 766342.2, 383171.1, 638635.98, 766342.2]},
     "II_rt7": {"2026": 0.37},
     "II_brk7": {"2026": [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]},
     "PT_rt7": {"2026": 0.37},
@@ -35,10 +36,10 @@
     "ODC_c": {"2026": 500.00},
     "CTC_ps": {"2026": [200000.0, 400000.0, 200000.0, 200000.0, 400000.0]},
     "ACTC_Income_thd": {"2026": 2500.00},
-    "AMT_em": {"2026": [89905.29, 139892.17, 69946.08, 89905.29, 139892.17]},
-    "AMT_em_ps": {"2026": [639523.94, 1279047.88, 639523.94, 639523.94, 1279047.88]},
-    "AMT_em_pe": {"2026": 939533.04},
-    "STD": {"2026": [15339.57, 30679.14, 15339.57, 22979.74, 30679.14]},
+    "AMT_em": {"2026": [89818.83, 139706.53, 69853.27, 89818.83, 139706.53]},
+    "AMT_em_ps": {"2026": [638635.98, 1277271.94, 638635.98, 638635.98, 1277271.94]},
+    "AMT_em_pe": {"2026": 938246.12},
+    "STD": {"2026": [15301.69, 30603.38, 15301.69, 22952.54, 30603.38]},
     "ID_AllTaxes_c": {"2026": [10000.0, 10000.0, 5000.0, 10000.0, 10000.0]},
     "ID_Charity_crt_cash": {"2026": 0.60},
     "ID_Casualty_hc": {"2026": 1.00},
@@ -49,11 +50,10 @@
     "II_em": {"2026": 0.00},
     "II_em_ps": {"2026": [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]},
     "PT_qbid_rt": {"2026": 0.20},
-    "PT_qbid_taxinc_thd": {"2026": [201428.14, 402856.25, 201428.14, 201428.14, 402856.25]},
+    "PT_qbid_taxinc_thd": {"2026": [201175.3, 402350.62, 201175.3, 201175.3, 201175.3]},
     "PT_qbid_taxinc_gap": {"2026": [50000.0, 100000.0, 50000.0, 50000.0, 100000.0]},
     "PT_qbid_w2_wages_rt": {"2026": 0.50},
     "PT_qbid_alt_w2_wages_rt": {"2026": 0.25},
     "PT_qbid_alt_property_rt": {"2026": 0.03},
-    "ALD_BusinessLosses_c": {"2026": [319821.19, 639642.39, 319821.19, 319821.19, 639642.39]},
-    "ALD_DomesticProduction_hc": {"2026": 1.00}
+    "ALD_BusinessLosses_c": {"2029": [339091.08, 678182.18, 339091.08, 339091.08, 678182.18]}
 }

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 +347,27 @@ 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,
-                    exact_calculations=exact_calculations
-                )  # pragma: no cover
-                recs_base = Records.tmd_constructor(
-                    data=input_data,
+                    adjust_ratios=None,
+                    exact_calculations=exact_calculations,
+                    weights_scale=1.0,
+                )
+                recs_base = Records(
+                    data=pd.read_csv(input_data),
+                    start_year=Records.TMDCSV_YEAR,
+                    weights=wghts,
                     gfactors=gfactors_base,
-                    exact_calculations=exact_calculations
-                )  # pragma: no cover
-            else:  # if not {cps|tmd}_input_data but aging_input_data
+                    adjust_ratios=None,
+                    exact_calculations=exact_calculations,
+                    weights_scale=1.0,
+                )
+            else:  # if not {cps|tmd}_input_data but aging_input_data: puf
                 recs = Records(
                     data=input_data,
                     gfactors=gfactors_ref,
@@ -526,8 +550,17 @@ class TaxCalcIO():
             outdf = self.minimal_output()
             column_order = outdf.columns
         assert len(outdf.index) == self.calc.array_len
-        outdf.to_csv(self._output_filename, columns=column_order,
-                     index=False, float_format='%.2f')
+        if self.tmd_input_data:  # pragma: no cover
+            if "s006" in outdf:
+                weights = outdf["s006"].round(5)
+            outdf = outdf.round(2)
+            if "s006" in outdf:
+                outdf["s006"] = weights
+            outdf.to_csv(self._output_filename, columns=column_order,
+                         index=False)
+        else:
+            outdf.to_csv(self._output_filename, columns=column_order,
+                         index=False, float_format='%.2f')
         del outdf
         gc.collect()
 
@@ -541,7 +574,7 @@ 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 +608,7 @@ 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 +630,7 @@ 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 +763,7 @@ 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 +771,7 @@ 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
@@ -764,8 +797,8 @@ class TaxCalcIO():
             vardata = calcx.array(varname)
             if varname in recs_vinfo.INTEGER_VARS:
                 odf[varname] = vardata
-            else:
-                odf[varname] = vardata.round(2)  # rounded to nearest cent
+            else:  # specify precision that can handle small TMD area weights
+                odf[varname] = vardata.round(5)
             odf = odf.copy()
         # specify mtr values in percentage terms
         if 'mtr_inctax' in varset:

taxcalc/tests/cpscsv_agg_expect.csv

@@ -1,26 +1,26 @@
 ,2017,2018,2019,2020,2021,2022,2023,2024,2025,2026
 Returns (#m),187.1,199.2,201.9,204.5,207.1,209.7,212.3,214.9,217.5,220.1
-AGI ($b),9087.6,10714.8,11167.0,11573.2,13174.9,13543.8,14390.3,15077.5,15785.3,16457.7
-Itemizers (#m),62.8,23.9,25.0,27.5,31.2,31.2,29.8,29.4,30.4,81.1
-Itemized Deduction ($b),1218.6,612.0,655.1,745.4,862.7,881.9,887.6,913.8,963.1,2180.7
-Standard Deduction Filers (#m),124.3,175.3,176.9,176.9,175.8,178.5,182.5,185.5,187.2,139.1
-Standard Deduction ($b),1092.1,2951.3,3026.1,3080.8,3091.9,3231.4,3549.4,3806.5,3937.8,1613.3
-Personal Exemption ($b),1383.6,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,2081.6
-Taxable Income ($b),6230.6,7959.2,8322.8,8615.4,10049.9,10332.2,10948.3,11426.3,11990.0,11782.5
-Regular Tax ($b),1108.0,1380.0,1449.0,1497.4,1762.8,1837.4,1937.4,2016.4,2123.2,2339.6
-AMT Income ($b),8319.8,10212.6,10630.3,10965.7,12473.9,12821.8,13658.8,14318.8,14984.7,15074.1
-AMT Liability ($b),8.1,0.4,0.4,0.5,1.4,0.7,0.7,0.6,0.6,17.2
+AGI ($b),9087.6,10714.8,11167.0,11573.2,13174.9,13543.8,14390.3,15077.5,15785.2,16487.0
+Itemizers (#m),62.8,23.9,25.0,27.5,31.2,31.2,30.0,29.6,30.6,81.1
+Itemized Deduction ($b),1218.6,612.0,655.1,745.4,862.7,881.9,891.8,917.9,968.3,2181.6
+Standard Deduction Filers (#m),124.3,175.3,176.9,176.9,175.8,178.5,182.3,185.3,186.9,139.0
+Standard Deduction ($b),1092.1,2951.3,3026.1,3080.8,3091.9,3231.4,3534.5,3791.7,3921.6,1610.3
+Personal Exemption ($b),1383.6,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,2081.5
+Taxable Income ($b),6230.6,7959.2,8322.8,8615.4,10049.9,10332.2,10954.0,11432.4,11996.4,11810.2
+Regular Tax ($b),1108.0,1380.0,1449.0,1497.4,1762.8,1837.4,1939.0,2018.1,2125.0,2347.7
+AMT Income ($b),8319.8,10212.6,10630.3,10965.7,12473.9,12821.8,13655.8,14315.8,14980.8,15102.6
+AMT Liability ($b),8.1,0.4,0.4,0.5,1.4,0.7,0.7,0.6,0.6,17.1
 AMT Filers (#m),2.6,0.1,0.1,0.1,0.2,0.1,0.1,0.1,0.1,4.1
-Tax before Credits ($b),1116.0,1380.4,1449.4,1497.9,1764.3,1838.0,1938.1,2017.0,2123.8,2356.8
-Refundable Credits ($b),70.8,102.5,102.7,655.0,827.1,98.5,106.4,111.6,112.1,97.7
-Nonrefundable Credits ($b),32.7,97.2,99.2,99.2,0.0,107.7,108.3,109.3,111.2,29.9
+Tax before Credits ($b),1116.0,1380.4,1449.4,1497.9,1764.3,1838.0,1939.7,2018.7,2125.6,2364.9
+Refundable Credits ($b),70.8,102.5,102.7,655.0,827.1,98.5,106.2,111.4,111.9,97.5
+Nonrefundable Credits ($b),32.7,97.2,99.2,99.2,0.0,107.7,108.4,109.4,111.3,30.0
 Reform Surtaxes ($b),0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0
 Other Taxes ($b),5.5,10.7,11.3,12.6,13.9,14.4,16.5,17.6,18.8,19.9
-Ind Income Tax ($b),1018.1,1191.4,1258.9,756.3,951.0,1646.2,1740.0,1813.7,1919.2,2249.0
-Payroll Taxes ($b),1040.8,1141.6,1194.9,1217.9,1318.7,1421.6,1506.7,1582.0,1656.7,1730.7
-Combined Liability ($b),2059.0,2333.0,2453.8,1974.2,2269.7,3067.8,3246.6,3395.7,3575.9,3979.7
-With Income Tax <= 0 (#m),88.1,96.2,97.0,135.4,127.8,96.1,97.9,99.2,99.6,97.4
-With Combined Tax <= 0 (#m),62.8,65.4,66.4,98.2,97.7,67.9,69.3,70.5,71.3,70.7
+Ind Income Tax ($b),1018.1,1191.4,1258.9,756.3,951.0,1646.2,1741.7,1815.6,1921.2,2257.4
+Payroll Taxes ($b),1040.8,1141.6,1194.9,1217.9,1318.7,1421.6,1509.2,1585.1,1659.9,1734.1
+Combined Liability ($b),2059.0,2333.0,2453.8,1974.2,2269.7,3067.8,3250.9,3400.7,3581.1,3991.5
+With Income Tax <= 0 (#m),88.1,96.2,97.0,135.4,127.8,96.1,97.8,99.1,99.5,97.3
+With Combined Tax <= 0 (#m),62.8,65.4,66.4,98.2,97.7,67.9,69.3,70.4,71.3,70.6
 UBI Benefits ($b),0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0
 "Total Benefits, Consumption Value ($b)",2790.7,3225.5,3429.9,3617.0,3993.0,4069.6,4390.5,4696.3,4983.2,5266.5
 Total Benefits Cost ($b),2790.7,3225.5,3429.9,3617.0,3993.0,4069.6,4390.5,4696.3,4983.2,5266.5

taxcalc/tests/puf_var_wght_means_by_year.csv

@@ -1,10 +1,10 @@
 ,description,2013,2014,2015,2016,2017,2018,2019,2020,2021,2022,2023,2024,2025,2026,2027,2028,2029,2030,2031,2032,2033,2034
-c00100,Federal AGI,   50840,   54457,   54942,   55071,   58024,   60318,   61591,   63130,   73017,   72224,   75917,   77963,   80251,   82363,   84515,   86850,   89344,   91950,   94677,   98306,   99812,  102616
+c00100,Federal AGI,   50840,   54457,   54942,   55071,   58024,   60318,   61591,   63130,   73017,   72224,   75916,   77963,   80250,   82362,   84514,   86849,   89344,   91950,   94677,   98306,   99812,  102616
 c02500,OASDI benefits in AGI,    1295,    1394,    1416,    1479,    1501,    1587,    1690,    1832,    2005,    2129,    2428,    2659,    2844,    3028,    3214,    3413,    3619,    3833,    4055,    4308,    4459,    4698
 c04470,Post-phase-out itemized deduction,    5908,    6037,    6150,    6383,    6563,    6803,    7011,    7493,    7881,    8018,    8324,    8672,    8950,    9288,    9614,    9940,   10266,   10611,   10970,   11450,   11641,   12004
 c04600,Post-phase-out personal exemption,    7105,    7131,    7163,    7217,    7149,    7247,    7380,    7471,    7481,    7806,    8373,    8834,    9054,    9248,    9434,    9612,    9797,    9988,   10186,   10398,   10579,   10791
-c04800,Federal regular taxable income,   35753,   39297,   39663,   39591,   42568,   44523,   45416,   46476,   55959,   54603,   57322,   58386,   60072,   61575,   63147,   64912,   66832,   68828,   70916,   73686,   74836,   76970
-c05200,Regular tax on taxable income,    7671,    8731,    8725,    8584,    9499,   10001,   10138,   10475,   13361,   12576,   13165,   13230,   13561,   13847,   14165,   14544,   14965,   15398,   15840,   16404,   16817,   17279
+c04800,Federal regular taxable income,   35753,   39297,   39663,   39591,   42568,   44523,   45416,   46476,   55959,   54603,   57321,   58385,   60072,   61575,   63147,   64911,   66831,   68828,   70916,   73686,   74835,   76970
+c05200,Regular tax on taxable income,    7671,    8731,    8725,    8584,    9499,   10001,   10138,   10475,   13361,   12576,   13165,   13230,   13561,   13847,   14165,   14544,   14965,   15398,   15840,   16404,   16816,   17278
 c07180,Child care credit,      17,      17,      17,      17,      17,      17,      17,      17,       0,      17,      17,      17,      17,      17,      17,      17,      17,      17,      17,      17,      16,      16
 c07220,Child tax credit (adjusted),     158,     155,     147,     143,     139,     134,     129,     124,     359,     116,     107,     101,      97,      94,      91,      88,      85,      82,      80,      77,      74,      72
 c09600,Federal AMT liability,     212,     227,     240,     251,     268,     280,     288,     317,     351,     339,     347,     357,     371,     387,     400,     415,     430,     446,     458,     487,     496,     513
@@ -67,7 +67,7 @@ e87530,Adjusted qualified lifetime learning expenses for all students,      93,
 eitc,Federal EITC,     376,     369,     364,     352,     342,     340,     341,     347,     324,     335,     363,     385,     391,     395,     399,     403,     407,     411,     417,     425,     429,     436
 elderly_dependents,number of dependents age 65+ in filing unit excluding taxpayer and spouse,       0,       0,       0,       0,       0,       0,       0,       0,       0,       0,       0,       0,       0,       0,       0,       0,       0,       0,       0,       0,       0,       0
 g20500,Itemizable gross (before 10% AGI disregard) casualty or theft loss,      29,      30,      31,      32,      33,      35,      36,      38,      40,      41,      42,      44,      47,      48,      50,      52,      55,      57,      60,      63,      62,      66
-iitax,Federal income tax liability,    6550,    7474,    7521,    7477,    8281,    8755,    8952,    6544,    9149,   11189,   11708,   11835,   12204,   12533,   12876,   13267,   13691,   14122,   14560,   15122,   15521,   15974
+iitax,Federal income tax liability,    6550,    7474,    7521,    7477,    8281,    8755,    8952,    6544,    9149,   11189,   11708,   11835,   12203,   12533,   12876,   13267,   13691,   14122,   14560,   15122,   15521,   15974
 k1bx14p,Partner self-employment earnings/loss for taxpayer (included in e26270 total),    -213,    -239,    -187,    -162,    -144,    -139,    -133,    -129,    -156,    -168,    -183,    -181,    -178,    -175,    -168,    -158,    -146,    -124,    -103,     -67,    -149,    -123
 k1bx14s,Partner self-employment earnings/loss for spouse (included in e26270 total),      -7,      -9,       0,       2,       8,      10,      11,      11,      13,      14,      14,      14,      15,      16,      18,      21,      25,      27,      31,      34,      28,      33
 nu06,Number of dependents under 6 years old,       0,       0,       0,       0,       0,       0,       0,       0,       0,       0,       0,       0,       0,       0,       0,       0,       0,       0,       0,       0,       0,       0
@@ -75,6 +75,6 @@ nu13,Number of dependents under 13 years old,       0,       0,       0,       0
 p08000,Other tax credits (but not including Sch R credit),       1,       1,       1,       1,       1,       1,       1,       1,       1,       1,       1,       1,       1,       1,       1,       1,       1,       1,       1,       1,       1,       1
 p22250,Sch D: Net short-term capital gains/losses,    -120,    -173,    -172,    -151,    -195,    -212,    -202,    -267,    -481,    -308,    -330,    -304,    -299,    -292,    -288,    -288,    -290,    -293,    -284,    -286,    -326,    -335
 p23250,Sch D: Net long-term capital gains/losses,    2284,    3191,    3138,    2776,    3680,    3912,    3596,    4616,    8212,    5153,    5389,    4987,    4839,    4662,    4598,    4612,    4669,    4756,    4864,    5023,    5090,    5224
-payrolltax,Payroll taxes (ee+er) for OASDI+HI,    5193,    5382,    5440,    5516,    5676,    5834,    6009,    6042,    6437,    6824,    7146,    7406,    7654,    7894,    8123,    8356,    8597,    8851,    9119,    9479,    9575,    9841
+payrolltax,Payroll taxes (ee+er) for OASDI+HI,    5193,    5382,    5440,    5516,    5676,    5834,    6009,    6042,    6437,    6824,    7161,    7425,    7674,    7914,    8144,    8377,    8619,    8873,    9142,    9503,    9599,    9866
 pencon_p,Contributions to defined-contribution pension plans for taxpayer,     856,     897,     916,     941,     963,     996,    1029,    1030,    1107,    1185,    1239,    1282,    1326,    1368,    1408,    1448,    1491,    1532,    1578,    1638,    1655,    1698
 pencon_s,Contributions to defined-contribution pension plans for spouse,     393,     410,     421,     424,     440,     452,     466,     466,     500,     535,     558,     577,     595,     612,     629,     645,     661,     678,     695,     720,     738,     756

taxcalc/tests/pufcsv_agg_expect.csv

@@ -1,26 +1,26 @@
 ,2017,2018,2019,2020,2021,2022,2023,2024,2025,2026
 Returns (#m),190.9,194.3,197.3,200.1,202.9,205.6,208.4,211.2,214.0,216.8
-AGI ($b),11078.7,11816.6,12247.2,12722.3,14930.0,14973.9,15955.0,16597.5,17310.2,17852.5
-Itemizers (#m),45.7,19.4,20.0,21.0,22.6,22.8,21.6,21.1,21.2,51.9
-Itemized Deduction ($b),1274.3,602.7,633.9,692.3,761.9,782.7,786.5,805.6,831.9,2047.9
-Standard Deduction Filers (#m),145.2,174.8,177.2,178.5,179.6,182.8,186.8,190.0,192.8,164.8
-Standard Deduction ($b),1239.3,2865.3,2954.5,3025.8,3081.1,3234.0,3549.8,3811.2,3966.7,1856.2
-Personal Exemption ($b),1365.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,1959.2
-Taxable Income ($b),8112.2,9179.2,9520.5,9907.3,12003.2,11927.7,12692.4,13124.8,13697.6,13377.8
-Regular Tax ($b),1656.8,1712.3,1778.2,1838.3,2281.5,2282.7,2421.7,2488.0,2599.2,2792.6
-AMT Income ($b),10512.4,11343.5,11749.7,12180.1,14330.8,14356.1,15324.3,15944.7,16632.8,16934.0
-AMT Liability ($b),51.3,22.1,23.0,25.1,27.8,27.4,28.8,30.3,31.8,85.1
+AGI ($b),11078.7,11816.6,12247.2,12722.3,14930.0,14973.9,15955.0,16597.4,17310.1,18001.3
+Itemizers (#m),45.7,19.4,20.0,21.0,22.6,22.8,21.7,21.2,21.3,52.0
+Itemized Deduction ($b),1274.3,602.7,633.9,692.3,761.9,782.7,788.7,808.1,835.2,2047.5
+Standard Deduction Filers (#m),145.2,174.8,177.2,178.5,179.6,182.8,186.7,190.0,192.6,164.8
+Standard Deduction ($b),1239.3,2865.3,2954.5,3025.8,3081.1,3234.0,3537.5,3798.4,3952.6,1853.9
+Personal Exemption ($b),1365.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,1959.0
+Taxable Income ($b),8112.2,9179.2,9520.5,9907.3,12003.2,11927.7,12697.8,13130.7,13703.8,13460.3
+Regular Tax ($b),1656.8,1712.3,1778.2,1838.3,2281.5,2282.7,2423.4,2489.9,2601.1,2816.2
+AMT Income ($b),10512.4,11343.5,11749.7,12180.1,14330.8,14356.1,15323.1,15943.0,16630.5,17082.5
+AMT Liability ($b),51.3,22.1,23.0,25.1,27.8,27.4,28.8,30.3,31.8,87.9
 AMT Filers (#m),5.7,0.2,0.2,0.3,0.4,0.3,0.3,0.3,0.3,7.4
-Tax before Credits ($b),1708.1,1734.4,1801.1,1863.4,2309.4,2310.1,2450.5,2518.3,2631.0,2877.6
-Refundable Credits ($b),102.9,117.5,118.5,642.0,802.6,119.2,127.0,133.0,135.2,121.9
-Nonrefundable Credits ($b),67.0,127.3,129.2,128.5,47.6,141.0,143.3,143.9,145.7,77.7
+Tax before Credits ($b),1708.1,1734.4,1801.1,1863.4,2309.4,2310.1,2452.2,2520.2,2632.9,2904.0
+Refundable Credits ($b),102.9,117.5,118.5,642.0,802.6,119.2,126.9,132.8,135.0,121.7
+Nonrefundable Credits ($b),67.0,127.3,129.2,128.5,47.6,141.0,143.3,144.0,145.7,77.7
 Reform Surtaxes ($b),0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0
-Other Taxes ($b),40.0,44.8,43.6,52.9,84.9,61.5,66.5,65.2,66.0,64.2
-Ind Income Tax ($b),1578.2,1534.3,1597.0,1145.8,1544.0,2111.5,2246.7,2306.7,2416.1,2742.2
-Payroll Taxes ($b),1083.8,1133.3,1185.4,1209.0,1306.0,1403.4,1489.3,1563.9,1637.9,1711.0
-Combined Liability ($b),2662.0,2667.7,2782.4,2354.8,2850.0,3514.9,3736.0,3870.6,4054.0,4453.2
-With Income Tax <= 0 (#m),92.8,98.6,99.7,131.7,125.0,100.3,101.9,103.4,104.4,101.0
-With Combined Tax <= 0 (#m),63.4,65.6,66.8,102.1,94.5,68.9,70.2,71.6,72.6,72.4
+Other Taxes ($b),40.0,44.8,43.6,52.9,84.9,61.5,66.5,65.2,66.0,66.3
+Ind Income Tax ($b),1578.2,1534.3,1597.0,1145.8,1544.0,2111.5,2248.5,2308.6,2418.2,2770.9
+Payroll Taxes ($b),1083.8,1133.3,1185.4,1209.0,1306.0,1403.4,1492.6,1568.0,1642.1,1715.4
+Combined Liability ($b),2662.0,2667.7,2782.4,2354.8,2850.0,3514.9,3741.1,3876.6,4060.3,4486.3
+With Income Tax <= 0 (#m),92.8,98.6,99.7,131.7,125.0,100.3,101.8,103.4,104.3,100.9
+With Combined Tax <= 0 (#m),63.4,65.6,66.8,102.1,94.5,68.9,70.2,71.6,72.6,72.3
 UBI Benefits ($b),0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0
 "Total Benefits, Consumption Value ($b)",1052.3,1104.9,1175.3,1243.9,1476.4,1411.5,1569.5,1707.8,1818.1,1924.4
 Total Benefits Cost ($b),1052.3,1104.9,1175.3,1243.9,1476.4,1411.5,1569.5,1707.8,1818.1,1924.4

taxcalc/tests/test_benefits.py

@@ -77,9 +77,9 @@ def test_benefits(tests_path, cps_fullsample):
     if diffs:
         msg = 'CPS BENEFITS RESULTS DIFFER\n'
         msg += '-------------------------------------------------\n'
-        msg += '--- NEW RESULTS IN benefits_actual.txt FILE   ---\n'
-        msg += '--- if new OK, copy benefits_actual.txt to    ---\n'
-        msg += '---                 benefits_expect.txt       ---\n'
+        msg += '--- NEW RESULTS IN benefits_actual.csv FILE   ---\n'
+        msg += '--- if new OK, copy benefits_actual.csv to    ---\n'
+        msg += '---                 benefits_expect.csv       ---\n'
         msg += '---            and rerun test.                ---\n'
         msg += '-------------------------------------------------\n'
         raise ValueError(msg)

taxcalc/tests/test_calcfunctions.py

@@ -551,7 +551,6 @@ 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]
@@ -579,7 +578,7 @@ tuple0 = (
     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)
+    PT_qbid_ps, PT_qbid_prt, qbided[0])
 expected0 = (490860.66, 0)
 tuple1 = (
     c00100[1], standard[1], c04470[1], c04600[1], MARS[1], e00900[1],
@@ -588,7 +587,7 @@ tuple1 = (
     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)
+    PT_qbid_ps, PT_qbid_prt, qbided[1])
 expected1 = (284400.08, 4275.02)
 tuple2 = (
     c00100[2], standard[2], c04470[2], c04600[2], MARS[2], e00900[2],
@@ -597,7 +596,7 @@ tuple2 = (
     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)
+    PT_qbid_ps, PT_qbid_prt, qbided[2])
 expected2 = (579300.00, 0)
 tuple3 = (
     c00100[3], standard[3], c04470[3], c04600[3], MARS[3], e00900[3],
@@ -607,7 +606,7 @@ tuple3 = (
     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)
+    PT_qbid_ps, PT_qbid_prt, qbided[3])
 expected3 = (57500.00, 1200)
 
 

taxcalc/tests/test_calculator.py

@@ -845,6 +845,7 @@ def test_itemded_component_amounts(year, cvname, hcname, puf_fullsample):
         raise ValueError(msg)
 
 
+@pytest.mark.qbid
 def test_qbid_calculation():
     """
     Test Calculator's QBID calculations using the six example filing units
@@ -886,42 +887,6 @@ def test_qbid_calculation():
     assert np.allclose(tc_df.qbided, tpc_df.qbid)
 
 
-def test_qbid_limit_switch():
-    """
-    Test Calculator's switch to implement wage/capital limitations
-    on QBI deduction.
-    """
-    cy = 2019
-    ref = {"PT_qbid_limit_switch": {2019: False}}
-
-    # filing unit has $500,000 in wages and $100,000 in QBI. Since
-    # the household is above the taxable income limitation threshold,
-    # with full wage/capital limitations, it does not receive a QBI
-    # deduction. With sufficent wage/capital to avoid the limitation,
-    # the filing unit receives a deduction of:
-    # $100,000 * 20% = $20,000.
-    VARS = 'RECID,MARS,e00200s,e00200p,e00200,e26270,e02000\n'
-    FUNIT = '1,2,250000,250000,500000,100000,100000'
-
-    funit_df = pd.read_csv(StringIO(VARS + FUNIT))
-    recs = Records(data=funit_df, start_year=cy,
-                   gfactors=None, weights=None)
-
-    calc_base = Calculator(policy=Policy(), records=recs)
-    calc_base.calc_all()
-
-    qbid_base = calc_base.array('qbided')
-    assert np.equal(qbid_base, 0)
-
-    pol_ref = Policy()
-    pol_ref.implement_reform(ref)
-    calc_ref = Calculator(policy=pol_ref, records=recs)
-    calc_ref.calc_all()
-
-    qbid_ref = calc_ref.array('qbided')
-    assert np.equal(qbid_ref, 20000)
-
-
 def test_calc_all_benefits_amounts(cps_subsample):
     '''
     Testing how benefits are handled in the calc_all method