taxcalc 4.3.0__py3-none-any.whl → 4.3.2__py3-none-any.whl

taxcalc/__init__.py

@@ -14,4 +14,6 @@ from taxcalc.taxcalcio import *
 from taxcalc.utils import *
 from taxcalc.cli import *
 
-__version__ = '4.3.0'
+__version__ = '4.3.2'
+__min_python3_version__ = 10
+__max_python3_version__ = 12

taxcalc/calcfunctions.py

@@ -1217,7 +1217,7 @@ def TaxInc(c00100, standard, c04470, c04600, MARS, e00900, c03260, e26270,
            PT_binc_w2_wages, PT_ubia_property, 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,
-           PT_qbid_ps, PT_qbid_prt, qbided, PT_qbid_limit_switch):
+           PT_qbid_ps, PT_qbid_prt, qbided):
     """
     Calculates taxable income, c04800, and
     qualified business income deduction, qbided.
@@ -1275,8 +1275,6 @@ def TaxInc(c00100, standard, c04470, c04600, MARS, e00900, c03260, e26270,
         QBID phaseout rate
     qbided: float
         Qualified Business Income (QBI) deduction
-    PT_qbid_limit_switch: bool
-        QBID wage and capital limitations switch
 
     Returns
     -------
@@ -1300,9 +1298,7 @@ def TaxInc(c00100, standard, c04470, c04600, MARS, e00900, c03260, e26270,
             upper_thd = lower_thd + pre_qbid_taxinc_gap
             if PT_SSTB_income == 1 and pre_qbid_taxinc >= upper_thd:
                 qbided = 0.
-            # if PT_qbid_limit_switch is True, apply wage/capital
-            # limitations.
-            elif PT_qbid_limit_switch:
+            else:
                 wage_cap = PT_binc_w2_wages * PT_qbid_w2_wages_rt
                 alt_cap = (PT_binc_w2_wages * PT_qbid_alt_w2_wages_rt +
                            PT_ubia_property * PT_qbid_alt_property_rt)
@@ -1323,12 +1319,8 @@ def TaxInc(c00100, standard, c04470, c04600, MARS, e00900, c03260, e26270,
                     prt = (pre_qbid_taxinc - lower_thd) / pre_qbid_taxinc_gap
                     adj = prt * (qbid_adjusted - cap_adjusted)
                     qbided = qbid_adjusted - adj
-            # if PT_qbid_limit_switch is False, assume all taxpayers
-            # have sufficient wage expenses and capital income to avoid
-            # QBID limitations.
-            else:
-                qbided = qbid_before_limits
-        # apply taxinc cap (assuning cap rate is equal to PT_qbid_rt)
+
+        # apply taxinc cap (assuming cap rate is equal to PT_qbid_rt)
         net_cg = e00650 + c01000  # per line 34 in 2018 Pub 535 Worksheet 12-A
         taxinc_cap = PT_qbid_rt * max(0., pre_qbid_taxinc - net_cg)
         qbided = min(qbided, taxinc_cap)

taxcalc/calculator.py

@@ -698,7 +698,8 @@ class Calculator():
                                   self.policy_param('FICA_ss_trt_employee') +
                                   self.policy_param('FICA_mc_trt_employer') +
                                   self.policy_param('FICA_mc_trt_employee')),
-                           0.5 * (self.policy_param('FICA_mc_trt_employer') + self.policy_param('FICA_mc_trt_employee')))
+                           0.5 * (self.policy_param('FICA_mc_trt_employer') +
+                                  self.policy_param('FICA_mc_trt_employee')))
         else:
             adj = 0.0
         # compute marginal tax rates
@@ -1189,11 +1190,10 @@ class Calculator():
                 for pname in baseline.keys():
                     upda_value = getattr(updated, pname)
                     base_value = getattr(baseline, pname)
+                    is_array = isinstance(upda_value, np.ndarray)
                     if (
-                        (isinstance(upda_value, np.ndarray) and
-                         np.allclose(upda_value, base_value)) or
-                        (not isinstance(upda_value, np.ndarray) and
-                         upda_value != base_value)
+                        (is_array and not np.allclose(upda_value, base_value))
+                        or (is_array == False and upda_value != base_value)
                     ):
                         params_with_diff.append(pname)
                 if params_with_diff:
@@ -1248,7 +1248,7 @@ class Calculator():
                         else:  # if baseline is GrowDiff object
                             # each GrowDiff parameter has zero as default value
                             doc += '  baseline_value: 0.0\n'
-            del mdata_base
+                    del mdata_base
             return doc
 
         # begin main logic of reform_documentation

taxcalc/cli/tc.py

@@ -138,11 +138,23 @@ def cli_tc_main():
                         default=False,
                         action="store_true")
     args = parser.parse_args()
-    # show Tax-Calculator version and quit if --version option specified
+    # check Python version
+    pyv = sys.version_info
+    pymin = tc.__min_python3_version__
+    pymax = tc.__max_python3_version__
+    if pyv[0] != 3 or pyv[1] < pymin or pyv[1] > pymax:  # pragma: no cover
+        pyreq = f'at least Python 3.{pymin} and at most Python 3.{pymax}'
+        sys.stderr.write(
+            f'ERROR: Tax-Calculator requires {pyreq}\n'
+            f'       but Python {pyv[0]}.{pyv[1]} is installed\n'
+        )
+        return 1
+    # show Tax-Calculator version and quit if --version option is specified
     if args.version:
-        sys.stdout.write('Tax-Calculator {}\n'.format(tc.__version__))
+        pyver = f'Python 3.{pyv[1]}'
+        sys.stdout.write(f'Tax-Calculator {tc.__version__} on {pyver}\n')
         return 0
-    # write test input and expected output files if --test option specified
+    # write test input and expected output files if --test option is specified
     if args.test:
         _write_expected_test_output()
         inputfn = TEST_INPUT_FILENAME
@@ -181,7 +193,7 @@ def cli_tc_main():
     dumpvar_set = None
     if args.dvars and (args.dump or args.sqldb):
         if os.path.exists(args.dvars):
-            with open(args.dvars) as dfile:
+            with open(args.dvars, 'r', encoding='utf-8') as dfile:
                 dump_vars_str = dfile.read()
             dumpvar_set = tcio.custom_dump_variables(dump_vars_str)
             if tcio.errmsg:
@@ -213,8 +225,8 @@ def cli_tc_main():
 # end of cli_tc_main function code
 
 
-EXPECTED_TEST_OUTPUT_FILENAME = 'test-{}-out.csv'.format(str(TEST_TAXYEAR)[2:])
-ACTUAL_TEST_OUTPUT_FILENAME = 'test-{}-#-#-#.csv'.format(str(TEST_TAXYEAR)[2:])
+EXPECTED_TEST_OUTPUT_FILENAME = f'test-{str(TEST_TAXYEAR)[2:]}-out.csv'
+ACTUAL_TEST_OUTPUT_FILENAME = f'test-{str(TEST_TAXYEAR)[2:]}-#-#-#.csv'
 
 
 def _write_expected_test_output():
@@ -226,14 +238,14 @@ def _write_expected_test_output():
         '1,       2,   3,  1, 40000,  40000,      0,     0,  3000,  4000\n'
         '2,       2,   3,  1,200000, 200000,      0,     0, 15000, 20000\n'
     )
-    with open(TEST_INPUT_FILENAME, 'w') as ifile:
+    with open(TEST_INPUT_FILENAME, 'w', encoding='utf-8') as ifile:
         ifile.write(input_data)
     expected_output_data = (
         'RECID,YEAR,WEIGHT,INCTAX,LSTAX,PAYTAX\n'
         '1,2018,0.00,131.88,0.00,6120.00\n'
         '2,2018,0.00,28879.00,0.00,21721.60\n'
     )
-    with open(EXPECTED_TEST_OUTPUT_FILENAME, 'w') as ofile:
+    with open(EXPECTED_TEST_OUTPUT_FILENAME, 'w', encoding='utf-8') as ofile:
         ofile.write(expected_output_data)
 
 
@@ -242,8 +254,12 @@ def _compare_test_output_files():
     Private function that compares expected and actual tc --test output files;
     returns 0 if pass test, otherwise returns 1.
     """
-    explines = open(EXPECTED_TEST_OUTPUT_FILENAME, 'r').readlines()
-    actlines = open(ACTUAL_TEST_OUTPUT_FILENAME, 'r').readlines()
+    explines = open(
+        EXPECTED_TEST_OUTPUT_FILENAME, 'r', encoding='utf-8'
+    ).readlines()
+    actlines = open(
+        ACTUAL_TEST_OUTPUT_FILENAME, 'r', encoding='utf-8'
+    ).readlines()
     if ''.join(explines) == ''.join(actlines):
         sys.stdout.write('PASSED TEST\n')
         retcode = 0

taxcalc/data.py

@@ -42,6 +42,13 @@ class Data():
         NOTE: when using custom weights, set this argument to a DataFrame.
         NOTE: assumes weights are integers that are 100 times the real weights.
 
+    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:
@@ -66,7 +73,8 @@ class Data():
     VARINFO_FILE_NAME = None
     VARINFO_FILE_PATH = None
 
-    def __init__(self, data, start_year, gfactors=None, weights=None):
+    def __init__(self, data, start_year, gfactors=None,
+                 weights=None, weights_scale=0.01):
         # initialize data variable info sets and read variable information
         self.INTEGER_READ_VARS = set()
         self.MUST_READ_VARS = set()
@@ -97,6 +105,7 @@ class Data():
             self.gfactors = gfactors
             # read sample weights
             self.WT = None
+            self.weights_scale = weights_scale
             if self.__aging_data:
                 self._read_weights(weights)
                 # ... weights must be same size as data
@@ -114,7 +123,7 @@ class Data():
                 assert wt_colname in self.WT.columns, (
                     f'no weights for start year {self.current_year}'
                 )
-                self.s006 = self.WT[wt_colname] * 0.01
+                self.s006 = self.WT[wt_colname] * self.weights_scale
 
     @property
     def data_year(self):
@@ -152,7 +161,7 @@ class Data():
             assert wt_colname in self.WT.columns, (
                 f'no weights for new year {self.current_year}'
             )
-            self.s006 = self.WT[wt_colname] * 0.01
+            self.s006 = self.WT[wt_colname] * self.weights_scale
 
     # ----- begin private methods of Data class -----
 
@@ -260,7 +269,6 @@ class Data():
         Read sample weights from file or
         use specified DataFrame as weights or
         create empty DataFrame if None.
-        NOTE: assumes weights are integers equal to 100 times the real weight.
         """
         if weights is None:
             return
@@ -276,7 +284,7 @@ class Data():
             msg = 'weights is not None or a string or a Pandas DataFrame'
             raise ValueError(msg)
         assert isinstance(WT, pd.DataFrame)
-        setattr(self, 'WT', WT.astype(np.int32))
+        setattr(self, 'WT', WT.astype(np.float64))
         del WT
 
     def _extrapolate(self, year):

taxcalc/growfactors.py

@@ -38,7 +38,7 @@ class GrowFactors():
     which is for use with puf and cps data from the taxdata repository.
     """
 
-    PACKAGE_FILE_NAMES = ['growfactors.csv', 'tmd_growfactors.csv']
+    PACKAGE_FILE_NAMES = ['growfactors.csv']
     FILE_PATH = os.path.abspath(os.path.dirname(__file__))
 
     VALID_NAMES = set(['ABOOK', 'ACGNS', 'ACPIM', 'ACPIU',

taxcalc/policy.py

@@ -7,6 +7,7 @@ Tax-Calculator federal tax policy Policy class.
 
 import os
 import json
+from pathlib import Path
 import numpy as np
 from taxcalc.parameters import Parameters
 from taxcalc.growfactors import GrowFactors
@@ -80,7 +81,7 @@ class Policy(Parameters):
     # (3) specify which Policy parameters are wage (rather than price) indexed
     WAGE_INDEXED_PARAMS = ['SS_Earnings_c', 'SS_Earnings_thd']
 
-    def __init__(self, gfactors=None, only_reading_defaults=False, **kwargs):
+    def __init__(self, gfactors=None, **kwargs):
         # put JSON contents of DEFAULTS_FILE_NAME into self._vals dictionary
         super().__init__()
         # handle gfactors argument
@@ -92,7 +93,6 @@ class Policy(Parameters):
             raise ValueError('gfactors is not None or a GrowFactors instance')
         # read default parameters and initialize
         syr = Policy.JSON_START_YEAR
-        lyr = Policy.LAST_BUDGET_YEAR
         nyrs = Policy.DEFAULT_NUM_YEARS
         self._inflation_rates = None
         self._wage_growth_rates = None
@@ -101,6 +101,19 @@ class Policy(Parameters):
                         Policy.REDEFINED_PARAMS,
                         Policy.WAGE_INDEXED_PARAMS, **kwargs)
 
+    @staticmethod
+    def tmd_constructor(growfactors_path):  # pragma: no cover
+        """
+        Static method returns a Policy object instantiated with TMD
+        input data.  This convenience method works in a analogous way
+        to Policy(), which returns a Policy object instantiated with
+        non-TMD input data.
+        """
+        assert isinstance(growfactors_path, Path)
+        gf_filename = str(growfactors_path)
+        tmd_growfactors = GrowFactors(growfactors_filename=gf_filename)
+        return Policy(gfactors=tmd_growfactors)
+
     @staticmethod
     def read_json_reform(obj):
         """
@@ -129,7 +142,7 @@ class Policy(Parameters):
             Policy.DEFAULTS_FILE_PATH,
             Policy.DEFAULTS_FILE_NAME
         )
-        with open(path) as f:
+        with open(path, 'r',  encoding='utf-8') as f:
             defaults = json.loads(f.read())  # pylint: disable=protected-access
         return [k for k in defaults if k != "schema"]
 

taxcalc/policy_current_law.json

@@ -18379,32 +18379,6 @@
             "cps": false
         }
     },
-    "PT_qbid_limit_switch": {
-        "title": "QBID wage and capital limitations switch.",
-        "description": "A value of True imposes wage/capital limitations. Note that neither the PUF nor CPS have data on wage expenses or capital income, and therefore all taxpayers are fully subject to the QBID limitations. A value of False assumes sufficient wage and capital income to avoid QBID limitations.",
-        "notes": "",
-        "section_1": "Personal Income",
-        "section_2": "Pass-Through",
-        "indexable": false,
-        "indexed": false,
-        "type": "bool",
-        "value": [
-            {
-                "year": 2013,
-                "value": true
-            }
-        ],
-        "validators": {
-            "range": {
-                "min": false,
-                "max": true
-            }
-        },
-        "compatible_data": {
-            "puf": false,
-            "cps": false
-        }
-    },
     "PT_qbid_ps": {
         "title": "QBID phaseout taxable income start",
         "description": "QBID begins to decrease when pre-QBID taxable income is above this level.",

taxcalc/records.py

@@ -53,7 +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;
@@ -69,6 +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:
@@ -127,11 +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
@@ -228,7 +236,7 @@ class Records(Data):
             data_path: Path,
             weights_path: Path,
             growfactors_path: Path,
-            exact_calculations=False
+            exact_calculations=False,
     ):  # pragma: no cover
         """
         Static method returns a Records object instantiated with TMD
@@ -250,6 +258,7 @@ class Records(Data):
             gfactors=GrowFactors(growfactors_filename=str(growfactors_path)),
             adjust_ratios=None,
             exact_calculations=exact_calculations,
+            weights_scale=1.0,
         )
 
     def increment_year(self):

taxcalc/reforms/ext.json

@@ -1,5 +1,5 @@
 // REFORM TO EXTEND TEMPORARY TCJA PROVISIONS BEYOND 2025
-// USING TAX-CALCULATOR 4.3.0
+// USING TAX-CALCULATOR 4.3.2
 // WITH 2025-to-2026 INDEXING FACTOR = 1.022000
 //  AND 2028-to-2029 INDEXING FACTOR = 1.019400
 {

taxcalc/taxcalcio.py

@@ -355,7 +355,8 @@ class TaxCalcIO():
                     weights=wghts,
                     gfactors=gfactors_ref,
                     adjust_ratios=None,
-                    exact_calculations=exact_calculations
+                    exact_calculations=exact_calculations,
+                    weights_scale=1.0,
                 )
                 recs_base = Records(
                     data=pd.read_csv(input_data),
@@ -363,7 +364,8 @@ class TaxCalcIO():
                     weights=wghts,
                     gfactors=gfactors_base,
                     adjust_ratios=None,
-                    exact_calculations=exact_calculations
+                    exact_calculations=exact_calculations,
+                    weights_scale=1.0,
                 )
             else:  # if not {cps|tmd}_input_data but aging_input_data: puf
                 recs = Records(
@@ -548,8 +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()
 
@@ -786,8 +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/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

taxcalc/tests/test_taxcalcio.py

@@ -88,7 +88,7 @@ def fixture_reformfile1():
         "II_em": { // personal exemption amount (see indexing changes below)
           "2016": 6000,
           "2018": 7500,
-          "2020": 9000},
+          "2021": 9000},
         "II_em-indexed": { // personal exemption amount indexing status
           "2016": false, // values in future years are same as this year value
           "2018": true // values in future years indexed with this year as base

{taxcalc-4.3.0.dist-info → taxcalc-4.3.2.dist-info}/METADATA

@@ -1,6 +1,6 @@
 Metadata-Version: 2.1
 Name: taxcalc
-Version: 4.3.0
+Version: 4.3.2
 Summary: taxcalc
 Home-page: https://github.com/PSLmodels/Tax-Calculator
 Download-URL: https://github.com/PSLmodels/Tax-Calculator

{taxcalc-4.3.0.dist-info → taxcalc-4.3.2.dist-info}/RECORD

@@ -1,32 +1,32 @@
-taxcalc/__init__.py,sha256=at4lV0C-5NyBbAmENFaPPUTWCARY674ENEwhgyFP2VU,478
-taxcalc/calcfunctions.py,sha256=qFiR_Gm-9PRFYaAIEfnInsqi5ElFY2JA0ewbW28tcUM,147146
-taxcalc/calculator.py,sha256=Ybk497LXzg5RSJEiFCEQPsM0odA7MT_mutqcXWe5d8o,63694
+taxcalc/__init__.py,sha256=Le7YP1qsAQ16R7VeiMWC2bpbsC6aiPiO2-a_Ce8gyUc,536
+taxcalc/calcfunctions.py,sha256=XrEHKMnjOQQHSryk8FXbRDo5Xd8grDgrTJ1q_7DDehQ,146696
+taxcalc/calculator.py,sha256=6MTDHhXitefwKHwzAQ_7RgPbZDpCWWHTOqWX_bjeA_A,63709
 taxcalc/conftest.py,sha256=nO4J7qu1sTHgjqrzhpRMvfMJUrNm6GP_IsSuuDt_MeQ,141
 taxcalc/consumption.json,sha256=D4Iz625yka_LSlq313hoy01qGtNrpN5QYAHqd9QQfVA,8102
 taxcalc/consumption.py,sha256=IS-pB2I0JW3pdXB0vHvqA14AVnkP-TDNYFMx8MmQYIg,3327
 taxcalc/cps.csv.gz,sha256=SS6tSduU_Eu0EJwzpslnmqMsQQQucVMzzITfH-SeV40,9851074
 taxcalc/cps_weights.csv.gz,sha256=T3YcFdlgwQduzc1KklxT9CQXTO6Puj682RHxfFpK4IA,13044422
-taxcalc/data.py,sha256=xG_7U1GUnVNlDBhZP0w-odaUAdiDhv8LwFG-8qXBgEk,11337
+taxcalc/data.py,sha256=KnVxSbYUF-wn_ZKCo1EHOLOVVK6ldis8vL_EB8oSR2c,11723
 taxcalc/decorators.py,sha256=uCZGHrq90k5Gr5YA_1tuWkCMEiOPbqXp6wxCWp6cDfM,11332
 taxcalc/growdiff.json,sha256=im6mp7NZfpROismsNTjwLLAwIEltZsFfV6EKFEG3dKo,15037
 taxcalc/growdiff.py,sha256=lW0tvVh2WtOOznf1AdAyDzvB-WLb8sgyogCbAOUqXw0,2905
 taxcalc/growfactors.csv,sha256=OQArKySPTSweIGV9v17WrenfcQa6ABrbTpIWZUqL2Uk,12281
-taxcalc/growfactors.py,sha256=IdxR6_ELJKJJHd82-gaGcQLVEYNxJpja0bYKNpVlG7A,6557
+taxcalc/growfactors.py,sha256=MNb2XbAV_RbJDjbZp7iMvC6dHabAe97wdbXWEqdAmaQ,6534
 taxcalc/parameters.py,sha256=57RVKpx0i4J0L6lqdgykakO9ASHx9JnkI2tK7yDmvto,31175
-taxcalc/policy.py,sha256=pM_q1R7EsSodNBtUoq3maF61flk6TMnADBbuIM3WUiY,6341
-taxcalc/policy_current_law.json,sha256=6jL2uG2gN0KRfks5h5MqD1hOdBLCZvuQLlsiszJuyBQ,659610
+taxcalc/policy.py,sha256=65xHrz5M7OJu7k3M4Zh9WUv6hpe6Qic3c-_OkbZmnEA,6878
+taxcalc/policy_current_law.json,sha256=eARPB7EpnQgNi5GMX94krF9ZHS_AyTEJjwQljCnkc_Y,658683
 taxcalc/puf_ratios.csv,sha256=FjEj41SyyW5Fp7JTVptQGKjnu43rfl3uOc9-019bE_s,3439
 taxcalc/puf_weights.csv.gz,sha256=LouhxTQJ0ow-Yn63PjMElB5ICXO9AybLXeEt3gP5AY4,12988069
-taxcalc/records.py,sha256=C3N_5MYbwrpfMGDOGWZzs1eehm22WeH3ws0pfsvjX3o,17696
+taxcalc/records.py,sha256=deFglkxmHQxtmJ-HCBHLAbLePzgdJjt-qYYNC6jQKfg,18104
 taxcalc/records_variables.json,sha256=os84mC_BjkdeJffkM1OXFxiJTWztxVgQS6d-GDBHpBk,42903
-taxcalc/taxcalcio.py,sha256=UUETVVbBzH3s1z3e8ZAy6BIgqVn8z7LJuPUJJVfx-7k,34360
+taxcalc/taxcalcio.py,sha256=axkVEPPuBhmnRGxxnE_4JGcatsqPHhC3_sOnWoYfP2k,34843
 taxcalc/utils.py,sha256=aNIEYbm37pQoayt_rXrr9iKoodoE-DH8EFL2A0rSokk,62468
 taxcalc/utilsprvt.py,sha256=iIyWp9-N3_XWjQj2jV2CWnJy7vrNlKB2_vIMwYjgbWY,1323
 taxcalc/assumptions/ASSUMPTIONS.md,sha256=cFQqWn1nScaladVaQ7xNm1jDY8CsGdLmqZEzUZeRrb8,1917
 taxcalc/assumptions/README.md,sha256=30lU4iLAI9gm9MgtiJtLIlyYM7YeTjkHcjtp8UDgZZo,806
 taxcalc/assumptions/economic_assumptions_template.json,sha256=LmJjBD4NIIBQpICAmaD2hAj0q3yOVtybljg1ZnwUwic,2601
 taxcalc/cli/__init__.py,sha256=cyZ0tdx41j_vV_B6GAkqJmNKKG-B0wUC0ThC75lJlk4,104
-taxcalc/cli/tc.py,sha256=fnuf-d9ZmkrWA5JhlvMGbZKPjIyuhg5r7bWT-FYxP8Q,11473
+taxcalc/cli/tc.py,sha256=vk9yr8avP3AG8b8X8IpEZxKMfZ4FacE9XvrwmnKw3yM,12083
 taxcalc/reforms/2017_law.json,sha256=u-xaPSvt5ubfZw1Nb-jNhTNcOPBUJeAX2kJVoEyMgC4,5860
 taxcalc/reforms/2017_law.out.csv,sha256=CtaYN_oYuxwaPZyEjB6tkfuCxe6VSc9No1VirFLuGQI,470
 taxcalc/reforms/ARPA.json,sha256=1H9LuJ_QitXRO9e8R3PWizajJgdioIzbGFdvdlt9FVg,3119
@@ -54,7 +54,7 @@ taxcalc/reforms/Trump2017.json,sha256=DZjCJQZYe98Skyss7z_Jhj8HJld_FPZeQGxwzGgQIn
 taxcalc/reforms/Trump2017.out.csv,sha256=SQTnFgXOo2QldcSYourBPiK3GsqZa3S3PHkSXQ2MAsA,474
 taxcalc/reforms/cases.csv,sha256=JQ0LSnNeyl6xSgW5mimGUJMr7xwCWTOpiOpfwx2ETsg,570
 taxcalc/reforms/clp.out.csv,sha256=5wFsG1tFqGFLVwtL_jKJVC3uzA3auB_n-IAfb7XX96s,355
-taxcalc/reforms/ext.json,sha256=MLoAZS_K-VhUX8xeZa7uHJ57QSxfqeSXHObyBWWyd6Y,3025
+taxcalc/reforms/ext.json,sha256=yj1HKhLZ93cXob0yoQlLotrKFwNiAHjdpKSi7nYuA_8,3025
 taxcalc/reforms/growfactors_ext.csv,sha256=E0szWXtgV5jcpiyvREOz1yXw_poPIBC77bBQI1rlFxM,17733
 taxcalc/reforms/ptaxes0.json,sha256=QkvqCVkI23sF7FvTHqaUYNpEJYuHNChbKwH0mH7Otp4,1718
 taxcalc/reforms/ptaxes0.out.csv,sha256=kGn0h67vBzgkEiEhuYjvpspQ-KnndN9gDVVnsIe7S7w,473
@@ -84,9 +84,9 @@ taxcalc/tests/pufcsv_mtr_expect.txt,sha256=De-wjocJ8X7fEacaSf7iut5PPCwWWGXPgISb0
 taxcalc/tests/reforms.json,sha256=vGJrvfKJ7h5iAWF-vV9NmY8Z9HP_iereiYiYNcfhBMo,19212
 taxcalc/tests/reforms_expect.csv,sha256=G28eVkH5KNyFkIKPutEfMidG8sdEXnxSu9QNFCM8Cw4,1468
 taxcalc/tests/test_4package.py,sha256=xIZ0M9cIe9LVQ1AEgmqKfwiMTH9l4JP1d79Ky9p1mM8,2096
-taxcalc/tests/test_benefits.py,sha256=h4lY5XLP6rjlVzqvUn9D23nMJkQbAsPDg40ha8pb70o,3387
-taxcalc/tests/test_calcfunctions.py,sha256=5iLelV3sIcz0iahGYYgL1G3gW4UbSW2gOg-GraAitlU,31830
-taxcalc/tests/test_calculator.py,sha256=IFfLMTrt-mrJ7PFxO2MMrpQjP3_97aMVgjoCoHiSO-0,37200
+taxcalc/tests/test_benefits.py,sha256=cseQyLYxyjBBWJq1yLY0uXzS3FwhIM9oEP4DbZof81M,3387
+taxcalc/tests/test_calcfunctions.py,sha256=r_6LcQAZBEu6KT-3VJir3rUG0W7GPbhDkIr88dPmb08,31677
+taxcalc/tests/test_calculator.py,sha256=eSo9c__ublncgjYXHagdeJ9HjlV5ZrlqrE1CPtbi85o,36020
 taxcalc/tests/test_compare.py,sha256=iYLxopqiKM3H1CHxAbzdi74oydkGb3vq6QgcYVr0qaI,10958
 taxcalc/tests/test_compatible_data.py,sha256=sG3REUSIL4_yO4JbX3s1pC7SWlvw1gvaswAibB5EiVY,13389
 taxcalc/tests/test_consumption.py,sha256=14EP69vsMYfLlpZ8UkpN3JSNS54Xp1KvIN5A1fO1k9g,6000
@@ -102,7 +102,7 @@ taxcalc/tests/test_pufcsv.py,sha256=FuNwf9dR6sPppuBAYI8EPedMGJ5UjCitpq6eJa9EKsA,
 taxcalc/tests/test_records.py,sha256=CmYLJOH63vlm4K96z6Q1nzb1bK_F_rPKehZ0MFKTI4o,8323
 taxcalc/tests/test_reforms.py,sha256=HEG8YA_F9lmHX4j_0vWzXtTJZc6l6vt8Nu8cjEIUYDo,15855
 taxcalc/tests/test_responses.py,sha256=-t0-Yr2X8Y1e1KZ4oF6dlt4Ze5jbn8_JQalAee3KPzk,1625
-taxcalc/tests/test_taxcalcio.py,sha256=f_utdl32H8jbk1ztqnUh_WA12WpxOF4xCNON_eyycm8,24979
+taxcalc/tests/test_taxcalcio.py,sha256=-O9uhV2spiUvBN2XUS4kVOUUFCsW6Ynl6XNw4dJSCVo,24979
 taxcalc/tests/test_utils.py,sha256=sA2ozKkMRbKyCsiXdeYU5K7w2a1us1Cf5pL9a2NmYpk,29139
 taxcalc/validation/CSV_INPUT_VARS.md,sha256=MqlZZGt_a1n8JAU-nY5MjnTmjz1pMOuhtpVYIGUgl38,1433
 taxcalc/validation/CSV_OUTPUT_VARS.md,sha256=wr8oyCJDXcxl4Lu0H_wMofUQYhEIyHDif6vkbas1FGE,3000
@@ -131,9 +131,9 @@ taxcalc/validation/taxsim35/expected_differences/b21-taxdiffs-expect.csv,sha256=
 taxcalc/validation/taxsim35/expected_differences/c17-taxdiffs-expect.csv,sha256=YhgojbLowH3yujdYu7SGkdvBZmTgpugu4wYc1Be069M,1125
 taxcalc/validation/taxsim35/expected_differences/c18-taxdiffs-expect.csv,sha256=g9J4BPbTySV-h-RcLvReJq9v1jscgiRSSZzi0taEA-k,1225
 taxcalc/validation/taxsim35/expected_differences/c19-taxdiffs-expect.csv,sha256=Ceh15N_Xr3L7cpYjzGa-8NLCV3obc8PNHEhE5ZxSPhI,1238
-taxcalc-4.3.0.dist-info/LICENSE,sha256=m5epLdB-_NXiY7NsEDgcHP4jDtJ4vOlRf5S3Jb-jraY,1299
-taxcalc-4.3.0.dist-info/METADATA,sha256=0HQNqqNggyE09O73px0mVVlCDt8f_f5ElmJseRrp75o,3183
-taxcalc-4.3.0.dist-info/WHEEL,sha256=GV9aMThwP_4oNCtvEC2ec3qUYutgWeAzklro_0m4WJQ,91
-taxcalc-4.3.0.dist-info/entry_points.txt,sha256=a3ZE1piRv683p27fOLdWZvVJXESkoslTOp5iXV7uVco,50
-taxcalc-4.3.0.dist-info/top_level.txt,sha256=Wh8wTDHkA_cm4dn8IoUCviDyGgVQqwEQKPJnl8z6d4c,8
-taxcalc-4.3.0.dist-info/RECORD,,
+taxcalc-4.3.2.dist-info/LICENSE,sha256=m5epLdB-_NXiY7NsEDgcHP4jDtJ4vOlRf5S3Jb-jraY,1299
+taxcalc-4.3.2.dist-info/METADATA,sha256=hT0IPjp6gznKRBIPPev8X5eIT3CiWMEWtb893zJnnlI,3183
+taxcalc-4.3.2.dist-info/WHEEL,sha256=a7TGlA-5DaHMRrarXjVbQagU3Man_dCnGIWMJr5kRWo,91
+taxcalc-4.3.2.dist-info/entry_points.txt,sha256=a3ZE1piRv683p27fOLdWZvVJXESkoslTOp5iXV7uVco,50
+taxcalc-4.3.2.dist-info/top_level.txt,sha256=Wh8wTDHkA_cm4dn8IoUCviDyGgVQqwEQKPJnl8z6d4c,8
+taxcalc-4.3.2.dist-info/RECORD,,

{taxcalc-4.3.0.dist-info → taxcalc-4.3.2.dist-info}/WHEEL

@@ -1,5 +1,5 @@
 Wheel-Version: 1.0
-Generator: setuptools (75.1.0)
+Generator: setuptools (75.4.0)
 Root-Is-Purelib: true
 Tag: py3-none-any