taxcalc 4.3.2__py3-none-any.whl → 4.3.4__py3-none-any.whl

taxcalc/records_variables.json

@@ -736,9 +736,8 @@
     },
     "payrolltax": {
       "type": "float",
-      "desc": "Total (employee + employer) payroll tax liability; appears as PAYTAX variable in tc CLI minimal output (payrolltax = ptax_was + setax + ptax_amc)",
-      "form": {"2013-2013": "OASDI+HI FICA plus 1040 lines 56 and 60a",
-               "2014-2016": "OASDI+HI FICA plus 1040 lines 57 and 62a"}
+      "desc": "Total (employee + employer) payroll tax liability; appears as PAYTAX variable in tc CLI minimal output (payrolltax = ptax_was)",
+      "form": {"2013-20??": "OASDI+HI FICA"}
     },
     "refund": {
       "type": "float",
@@ -1133,13 +1132,13 @@
     },
     "ptax_amc": {
       "type": "float",
-      "desc": "Additional Medicare Tax from Form 8959 (included in payrolltax)",
+      "desc": "Additional Medicare Tax from Form 8959 (included in othertaxes and iitax)",
       "form": {"2013-2013": "1040 line 60a",
                "2014-2016": "1040 line 62a"}
     },
     "ptax_oasdi": {
       "type": "float",
-      "desc": "Employee + employer OASDI FICA tax plus self-employment tax (excludes HI FICA so positive ptax_oasdi is less than ptax_was plus setax)",
+      "desc": "Employee + employer OASDI FICA tax plus self-employment tax",
       "form": {"2013-2013": "OASDI FICA plus 1040 line 56",
                "2014-2016": "OASDI FICA plus 1040 line 57"}
     },
@@ -1151,7 +1150,7 @@
     },
     "setax": {
       "type": "float",
-      "desc": "Self-employment tax",
+      "desc": "Self-employment tax (included in othertaxes and iitax)",
       "form": {"2013-2013": "1040 line 56",
                "2014-2016": "1040 line 57"}
     },

taxcalc/reforms/2017_law.out.csv

@@ -1,7 +1,7 @@
 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
-13,460000.00,6723.42,453276.58,132718.27,32754.80
+13,460000.00,6723.42,453276.58,135058.27,30414.80
 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

taxcalc/reforms/ARPA.out.csv

@@ -1,10 +1,10 @@
-RECID,c00100,standard,c04800,iitax,payrolltax
-11,30000,12400,17600,114.5,4590
-12,60000,12400,47600,4462,9180
-13,460000,12400,447600,131455,32754.8
-21,60000,24800,35200,-3771,9180
-22,120000,24800,95200,4924,18360
-23,240000,24800,215200,35807,36720
-31,30000,18650,11350,-4543.93,4590
-32,60000,18650,41350,880,9180
-33,120000,18650,101350,13537,18360
+RECID,c00100,standard,c04800,iitax,payrolltax
+11,30000.00,12400.00,17600.00,114.50,4590.00
+12,60000.00,12400.00,47600.00,4462.00,9180.00
+13,460000.00,12400.00,447600.00,133795.00,30414.80
+21,60000.00,24800.00,35200.00,-3771.00,9180.00
+22,120000.00,24800.00,95200.00,4924.00,18360.00
+23,240000.00,24800.00,215200.00,35807.00,36720.00
+31,30000.00,18650.00,11350.00,-4543.93,4590.00
+32,60000.00,18650.00,41350.00,880.00,9180.00
+33,120000.00,18650.00,101350.00,13537.00,18360.00

taxcalc/reforms/BrownKhanna.out.csv

@@ -1,7 +1,7 @@
 RECID,c00100,standard,c04800,iitax,payrolltax
 11,30000.00,6723.42,18988.43,-930.89,4590.00
 12,60000.00,6723.42,48988.43,5935.27,9180.00
-13,460000.00,6723.42,453276.58,132718.27,32754.80
+13,460000.00,6723.42,453276.58,135058.27,30414.80
 21,60000.00,13446.83,29400.57,-6296.60,9180.00
 22,120000.00,13446.83,89400.57,8226.47,18360.00
 23,240000.00,13446.83,209400.57,44745.39,36720.00

taxcalc/reforms/CARES.out.csv

@@ -1,10 +1,10 @@
-RECID,c00100,standard,c04800,iitax,payrolltax
-11,30000,12400,17600,714.5,4590
-12,60000,12400,47600,5062,9180
-13,460000,12400,447600,131455,32754.8
-21,60000,24800,35200,-2571,9180
-22,120000,24800,95200,6124,18360
-23,240000,24800,215200,35807,36720
-31,30000,18650,11350,-3943.93,4590
-32,60000,18650,41350,1480,9180
-33,120000,18650,101350,14137,18360
+RECID,c00100,standard,c04800,iitax,payrolltax
+11,30000.00,12400.00,17600.00,714.50,4590.00
+12,60000.00,12400.00,47600.00,5062.00,9180.00
+13,460000.00,12400.00,447600.00,133795.00,30414.80
+21,60000.00,24800.00,35200.00,-2571.00,9180.00
+22,120000.00,24800.00,95200.00,6124.00,18360.00
+23,240000.00,24800.00,215200.00,35807.00,36720.00
+31,30000.00,18650.00,11350.00,-3943.93,4590.00
+32,60000.00,18650.00,41350.00,1480.00,9180.00
+33,120000.00,18650.00,101350.00,14137.00,18360.00

taxcalc/reforms/ConsolidatedAppropriationsAct2021.out.csv

@@ -1,7 +1,7 @@
 RECID,c00100,standard,c04800,iitax,payrolltax
 11,30000.00,12400.00,17600.00,114.50,4590.00
 12,60000.00,12400.00,47600.00,4462.00,9180.00
-13,460000.00,12400.00,447600.00,131455.00,32754.80
+13,460000.00,12400.00,447600.00,133795.00,30414.80
 21,60000.00,24800.00,35200.00,-3771.00,9180.00
 22,120000.00,24800.00,95200.00,4924.00,18360.00
 23,240000.00,24800.00,215200.00,35807.00,36720.00

taxcalc/reforms/Larson2019.out.csv

@@ -1,10 +1,10 @@
-RECID,c00100,standard,c04800,iitax,payrolltax
-11,30000,12400,17600,114.5,4620
-12,60000,12400,47600,4462,9240
-13,460000,12400,447600,131455,40392.5
-21,60000,24800,35200,-3771,9240
-22,120000,24800,95200,4924,18480
-23,240000,24800,215200,35807,36960
-31,30000,18650,11350,-4543.93,4620
-32,60000,18650,41350,880,9240
-33,120000,18650,101350,13537,18480
+RECID,c00100,standard,c04800,iitax,payrolltax
+11,30000.00,12400.00,17600.00,114.50,4620.00
+12,60000.00,12400.00,47600.00,4462.00,9240.00
+13,460000.00,12400.00,447600.00,133795.00,38052.50
+21,60000.00,24800.00,35200.00,-3771.00,9240.00
+22,120000.00,24800.00,95200.00,4924.00,18480.00
+23,240000.00,24800.00,215200.00,35807.00,36960.00
+31,30000.00,18650.00,11350.00,-4543.93,4620.00
+32,60000.00,18650.00,41350.00,880.00,9240.00
+33,120000.00,18650.00,101350.00,13537.00,18480.00

taxcalc/reforms/Renacci.out.csv

@@ -1,7 +1,7 @@
 RECID,c00100,standard,c04800,iitax,payrolltax
 11,30000.00,15882.08,8823.89,-917.61,4590.00
 12,60000.00,15882.08,38823.89,2082.39,9180.00
-13,460000.00,15882.08,444117.92,103088.44,32754.80
+13,460000.00,15882.08,444117.92,105428.44,30414.80
 21,60000.00,31764.18,7059.70,-5920.62,9180.00
 22,120000.00,31764.18,67059.70,1605.97,18360.00
 23,240000.00,31764.18,187059.70,30882.84,36720.00

taxcalc/reforms/SandersDeFazio.out.csv

@@ -1,10 +1,10 @@
-RECID,c00100,standard,c04800,iitax,payrolltax
-11,30000,12400,17600,114.5,4590
-12,60000,12400,47600,4462,9180
-13,460000,12400,447600,131455,58794.8
-21,60000,24800,35200,-3771,9180
-22,120000,24800,95200,4924,18360
-23,240000,24800,215200,35807,36720
-31,30000,18650,11350,-4543.93,4590
-32,60000,18650,41350,880,9180
-33,120000,18650,101350,13537,18360
+RECID,c00100,standard,c04800,iitax,payrolltax
+11,30000.00,12400.00,17600.00,114.50,4590.00
+12,60000.00,12400.00,47600.00,4462.00,9180.00
+13,460000.00,12400.00,447600.00,133795.00,56454.80
+21,60000.00,24800.00,35200.00,-3771.00,9180.00
+22,120000.00,24800.00,95200.00,4924.00,18360.00
+23,240000.00,24800.00,215200.00,35807.00,36720.00
+31,30000.00,18650.00,11350.00,-4543.93,4590.00
+32,60000.00,18650.00,41350.00,880.00,9180.00
+33,120000.00,18650.00,101350.00,13537.00,18360.00

taxcalc/reforms/TCJA.out.csv

@@ -1,7 +1,7 @@
 RECID,c00100,standard,c04800,iitax,payrolltax
 11,30000.00,12404.02,17595.98,114.60,4590.00
 12,60000.00,12404.02,47595.98,4473.91,9180.00
-13,460000.00,12404.02,447595.98,131529.61,32754.80
+13,460000.00,12404.02,447595.98,133869.61,30414.80
 21,60000.00,24808.03,35191.97,-3770.79,9180.00
 22,120000.00,24808.03,95191.97,4947.82,18360.00
 23,240000.00,24808.03,215191.97,35840.55,36720.00

taxcalc/reforms/Trump2016.out.csv

@@ -1,7 +1,7 @@
 RECID,c00100,standard,c04800,iitax,payrolltax
 11,30000.00,15882.08,14117.92,-105.85,4590.00
 12,60000.00,15882.08,44117.92,4067.80,9180.00
-13,460000.00,15882.08,444117.92,131867.98,32754.80
+13,460000.00,15882.08,444117.92,134207.98,30414.80
 21,60000.00,31764.18,28235.82,-2211.70,9180.00
 22,120000.00,31764.18,88235.82,6635.60,18360.00
 23,240000.00,31764.18,208235.82,41735.60,36720.00

taxcalc/reforms/Trump2017.out.csv

@@ -1,7 +1,7 @@
 RECID,c00100,standard,c04800,iitax,payrolltax
 11,30000.00,13446.83,12265.02,-573.50,4590.00
 12,60000.00,13446.83,42265.02,2739.00,9180.00
-13,460000.00,13446.83,446553.17,106145.92,32754.80
+13,460000.00,13446.83,446553.17,108485.92,30414.80
 21,60000.00,26893.67,15953.73,-4004.63,9180.00
 22,120000.00,26893.67,75953.73,2495.37,18360.00
 23,240000.00,26893.67,195953.73,36933.93,36720.00

taxcalc/reforms/clp.out.csv

@@ -1,10 +1,10 @@
-RECID,c00100,standard,c04800,iitax,payrolltax
-11,30000,12400,17600,114.5,4590
-12,60000,12400,47600,4462,9180
-13,460000,12400,447600,131455,32754.8
-21,60000,24800,35200,-3771,9180
-22,120000,24800,95200,4924,18360
-23,240000,24800,215200,35807,36720
-31,30000,18650,11350,-4543.93,4590
-32,60000,18650,41350,880,9180
-33,120000,18650,101350,13537,18360
+RECID,c00100,standard,c04800,iitax,payrolltax
+11,30000.00,12400.00,17600.00,114.50,4590.00
+12,60000.00,12400.00,47600.00,4462.00,9180.00
+13,460000.00,12400.00,447600.00,133795.00,30414.80
+21,60000.00,24800.00,35200.00,-3771.00,9180.00
+22,120000.00,24800.00,95200.00,4924.00,18360.00
+23,240000.00,24800.00,215200.00,35807.00,36720.00
+31,30000.00,18650.00,11350.00,-4543.93,4590.00
+32,60000.00,18650.00,41350.00,880.00,9180.00
+33,120000.00,18650.00,101350.00,13537.00,18360.00

taxcalc/reforms/ext.json

@@ -1,45 +1,45 @@
 // REFORM TO EXTEND TEMPORARY TCJA PROVISIONS BEYOND 2025
-// USING TAX-CALCULATOR 4.3.2
+// USING TAX-CALCULATOR 4.3.4
 // WITH 2025-to-2026 INDEXING FACTOR = 1.022000
 //  AND 2028-to-2029 INDEXING FACTOR = 1.019400
 {
     "II_rt1": {"2026": 0.10},
-    "II_brk1": {"2026": [12157.51, 24315.02, 12157.51, 17345.41, 24315.02]},
+    "II_brk1": {"2026": [12187.35, 24374.7, 12187.35, 17374.0, 24374.7]},
     "PT_rt1": {"2026": 0.10},
-    "PT_brk1": {"2026": [12157.51, 24315.02, 12157.51, 17345.41, 24315.02]},
+    "PT_brk1": {"2026": [12187.35, 24374.7, 12187.35, 17374.0, 24374.7]},
     "II_rt2": {"2026": 0.12},
-    "II_brk2": {"2026": [49416.07, 98832.15, 49416.07, 66132.65, 98832.15]},
+    "II_brk2": {"2026": [49541.45, 99082.9, 49541.45, 66276.7, 99082.9]},
     "PT_rt2": {"2026": 0.12},
-    "PT_brk2": {"2026": [49416.07, 98832.15, 49416.07, 66132.65, 98832.15]},
+    "PT_brk2": {"2026": [49541.45, 99082.9, 49541.45, 66276.7, 99082.9]},
     "II_rt3": {"2026": 0.22},
-    "II_brk3": {"2026": [105356.33, 210712.67, 105356.33, 105330.13, 210712.67]},
+    "II_brk3": {"2026": [105623.7, 211247.4, 105623.7, 105623.7, 211247.4]},
     "PT_rt3": {"2026": 0.22},
-    "PT_brk3": {"2026": [105356.33, 210712.67, 105356.33, 105330.13, 210712.67]},
+    "PT_brk3": {"2026": [105623.7, 211247.4, 105623.7, 105623.7, 211247.4]},
     "II_rt4": {"2026": 0.24},
-    "II_brk4": {"2026": [201175.3, 402350.62, 201175.3, 201175.3, 402350.62]},
+    "II_brk4": {"2026": [201640.6, 403281.2, 201640.6, 201640.6, 403281.2]},
     "PT_rt4": {"2026": 0.24},
-    "PT_brk4": {"2026": [201175.3, 402350.62, 201175.3, 201175.3, 402350.62]},
+    "PT_brk4": {"2026": [201640.6, 403281.2, 201640.6, 201640.6, 403281.2]},
     "II_rt5": {"2026": 0.32},
-    "II_brk5": {"2026": [255438.67, 510877.34, 255438.67, 255412.47, 510877.34]},
+    "II_brk5": {"2026": [256036.55, 512073.1, 256036.55, 256011.0, 512073.1]},
     "PT_rt5": {"2026": 0.32},
-    "PT_brk5": {"2026": [255438.67, 510877.34, 255438.67, 255412.47, 510877.34]},
+    "PT_brk5": {"2026": [256036.55, 512073.1, 256036.55, 256011.0, 512073.1]},
     "II_rt6": {"2026": 0.35},
-    "II_brk6": {"2026": [638635.98, 766342.2, 383171.1, 638635.98, 766342.2]},
+    "II_brk6": {"2026": [640129.7, 768135.2, 384067.6, 640129.7, 768135.2]},
     "PT_rt6": {"2026": 0.35},
-    "PT_brk6": {"2026": [638635.98, 766342.2, 383171.1, 638635.98, 766342.2]},
+    "PT_brk6": {"2026": [640129.7, 768135.2, 384067.6, 640129.7, 768135.2]},
     "II_rt7": {"2026": 0.37},
     "II_brk7": {"2026": [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]},
     "PT_rt7": {"2026": 0.37},
     "PT_brk7": {"2026": [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]},
     "CTC_c": {"2026": 2000.00},
-    "ACTC_c": {"2026": 1600.00},
+    "ACTC_c": {"2026": 1700.00},
     "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": [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]},
+    "AMT_em": {"2026": [90038.2, 140014.0, 70007.0, 90038.2, 140014.0]},
+    "AMT_em_ps": {"2026": [640129.7, 1280259.4, 640129.7, 640129.7, 1280259.4]},
+    "AMT_em_pe": {"2026": 940401.17},
+    "STD": {"2026": [15330.0, 30660.0, 15330.0, 22995.0, 30660.0]},
     "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},
@@ -50,10 +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": [201175.3, 402350.62, 201175.3, 201175.3, 201175.3]},
+    "PT_qbid_taxinc_thd": {"2026": [201640.6, 403281.2, 201640.6, 201640.6, 201640.6]},
     "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": {"2029": [339091.08, 678182.18, 339091.08, 339091.08, 678182.18]}
+    "ALD_BusinessLosses_c": {"2029": [339332.31, 678664.61, 339332.31, 339332.31, 678664.61]}
 }

taxcalc/reforms/ptaxes0.out.csv

@@ -1,7 +1,7 @@
 RECID,c00100,standard,c04800,iitax,payrolltax
 11,30000.00,6723.42,18988.43,554.60,5100.00
 12,60000.00,6723.42,48988.43,5935.27,10200.00
-13,460000.00,6723.42,453276.58,132718.27,35418.00
+13,460000.00,6723.42,453276.58,135058.27,33078.00
 21,60000.00,13446.83,29400.57,-2177.25,10200.00
 22,120000.00,13446.83,89400.57,8226.47,20400.00
 23,240000.00,13446.83,209400.57,44745.39,40800.00

taxcalc/reforms/ptaxes1.out.csv

@@ -1,7 +1,7 @@
 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
-13,460000.00,6723.42,453276.58,132718.27,46680.00
+13,460000.00,6723.42,453276.58,135058.27,44340.00
 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

taxcalc/reforms/ptaxes2.out.csv

@@ -1,7 +1,7 @@
 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
-13,460000.00,6723.42,453276.58,132718.27,72720.00
+13,460000.00,6723.42,453276.58,135058.27,70380.00
 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

taxcalc/reforms/ptaxes3.out.csv

@@ -1,7 +1,7 @@
 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
+13,460000.00,6723.42,453276.58,134778.52,30414.80
 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

taxcalc/taxcalcio.py

@@ -546,16 +546,18 @@ class TaxCalcIO():
             assert 'RECID' in column_order, 'RECID not in dump output list'
             column_order.remove('RECID')
             column_order.insert(0, 'RECID')
+            weight_vname = 's006'
         else:
             outdf = self.minimal_output()
             column_order = outdf.columns
+            weight_vname = 'WEIGHT'
         assert len(outdf.index) == self.calc.array_len
         if self.tmd_input_data:  # pragma: no cover
-            if "s006" in outdf:
-                weights = outdf["s006"].round(5)
+            if weight_vname in outdf:
+                weights = outdf[weight_vname].round(5)
             outdf = outdf.round(2)
-            if "s006" in outdf:
-                outdf["s006"] = weights
+            if weight_vname in outdf:
+                outdf[weight_vname] = weights
             outdf.to_csv(self._output_filename, columns=column_order,
                          index=False)
         else:

taxcalc/tests/cmpi_cps_expect.txt

@@ -66,26 +66,26 @@ AGI category           	     T-C	     SOI	 %diff
 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
+[-9e+99, 1)            	  -0.006	   0.242	-102.3
+[1, 5000)              	  -1.529	   0.041	-3838.6
+[5000, 10000)          	  -6.862	   0.368	-1964.8
+[10000, 15000)         	  -9.652	   1.381	-798.8
+[15000, 20000)         	  -7.815	   3.524	-321.8
+[20000, 25000)         	  -4.865	   6.191	-178.6
+[25000, 30000)         	   2.983	   8.753	 -65.9
+[30000, 40000)         	  19.526	  25.168	 -22.4
+[40000, 50000)         	  31.720	  32.530	  -2.5
+[50000, 75000)         	  91.782	  99.792	  -8.0
+[75000, 100000)        	  95.223	 105.901	 -10.1
+[100000, 200000)       	 352.848	 316.350	 +11.5
+[200000, 500000)       	 245.326	 299.832	 -18.2
+[500000, 1000000)      	  64.372	 154.389	 -58.3
+[1000000, 1500000)     	  26.700	  66.324	 -59.7
+[1500000, 2000000)     	   5.214	  39.672	 -86.9
+[2000000, 5000000)     	   7.827	 101.489	 -92.3
+[5000000, 10000000)    	   7.520	  56.334	 -86.7
+[10000000, 9e+99)      	  49.547	 139.611	 -64.5
+ALL                    	 969.859	1457.891	 -33.5
 TABLE for SETAX
 AGI category           	     T-C	     SOI	 %diff
 [-9e+99, 1)            	   0.014	   0.656	 -97.9

taxcalc/tests/cmpi_puf_expect.txt

@@ -66,26 +66,26 @@ AGI category           	     T-C	     SOI	 %diff
 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
+[-9e+99, 1)            	   4.502	   0.242	+1756.7
+[1, 5000)              	  -1.776	   0.041	-4442.6
+[5000, 10000)          	  -5.779	   0.368	-1670.5
+[10000, 15000)         	 -18.011	   1.381	-1403.9
+[15000, 20000)         	 -15.938	   3.524	-552.3
+[20000, 25000)         	  -7.806	   6.191	-226.1
+[25000, 30000)         	  -1.816	   8.753	-120.7
+[30000, 40000)         	  14.520	  25.168	 -42.3
+[40000, 50000)         	  29.057	  32.530	 -10.7
+[50000, 75000)         	 103.019	  99.792	  +3.2
+[75000, 100000)        	 109.819	 105.901	  +3.7
+[100000, 200000)       	 339.089	 316.350	  +7.2
+[200000, 500000)       	 339.270	 299.832	 +13.2
+[500000, 1000000)      	 175.513	 154.389	 +13.7
+[1000000, 1500000)     	  76.857	  66.324	 +15.9
+[1500000, 2000000)     	  44.655	  39.672	 +12.6
+[2000000, 5000000)     	 115.347	 101.489	 +13.7
+[5000000, 10000000)    	  64.604	  56.334	 +14.7
+[10000000, 9e+99)      	  97.259	 139.611	 -30.3
+ALL                    	1462.385	1457.891	  +0.3
 TABLE for SETAX
 AGI category           	     T-C	     SOI	 %diff
 [-9e+99, 1)            	   0.761	   0.656	 +16.1

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 ($b),9087.6,10714.8,11167.0,11573.2,13174.9,13543.8,14390.3,15077.5,15785.2,16487.0
-Itemizers (#m),62.8,23.9,25.0,27.5,31.2,31.2,30.0,29.6,30.6,81.1
-Itemized Deduction ($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 ($b),1092.1,2951.3,3026.1,3080.8,3091.9,3231.4,3534.5,3791.7,3921.6,1610.3
+Itemizers (#m),62.8,23.9,25.0,27.5,31.2,31.2,30.0,29.6,30.4,81.1
+Itemized Deduction ($b),1218.6,612.0,655.1,745.4,862.7,881.9,891.8,917.9,964.3,2181.4
+Standard Deduction Filers (#m),124.3,175.3,176.9,176.9,175.8,178.5,182.3,185.3,187.1,139.0
+Standard Deduction ($b),1092.1,2951.3,3026.1,3080.8,3091.9,3231.4,3534.5,3791.7,3933.0,1610.8
 Personal Exemption ($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 ($b),8319.8,10212.6,10630.3,10965.7,12473.9,12821.8,13655.8,14315.8,14980.8,15102.6
+Taxable Income ($b),6230.6,7959.2,8322.8,8615.4,10049.9,10332.2,10954.0,11432.4,11991.8,11810.0
+Regular Tax ($b),1108.0,1380.0,1449.0,1497.4,1762.8,1837.4,1939.0,2018.1,2122.8,2347.6
+AMT Income ($b),8319.8,10212.6,10630.3,10965.7,12473.9,12821.8,13655.8,14315.8,14983.7,15102.7
 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),1116.0,1380.4,1449.4,1497.9,1764.3,1838.0,1939.7,2018.7,2125.6,2364.9
-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
+Tax before Credits ($b),1116.0,1380.4,1449.4,1497.9,1764.3,1838.0,1939.7,2018.7,2123.4,2364.7
+Refundable Credits ($b),70.8,102.5,102.7,655.0,827.1,98.5,106.2,111.9,112.8,97.8
+Nonrefundable Credits ($b),32.7,97.2,99.2,99.2,0.0,107.7,108.4,109.4,111.2,30.0
 Reform Surtaxes ($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),1018.1,1191.4,1258.9,756.3,951.0,1646.2,1741.7,1815.6,1921.2,2257.4
-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
+Other Taxes ($b),61.3,70.4,72.7,75.9,82.3,87.9,91.9,97.0,102.3,107.8
+Ind Income Tax ($b),1073.9,1251.1,1320.2,819.6,1019.4,1719.7,1817.1,1894.4,2001.7,2344.7
+Payroll Taxes ($b),985.0,1081.8,1133.6,1154.6,1250.3,1348.0,1433.8,1505.8,1577.3,1647.1
+Combined Liability ($b),2059.0,2333.0,2453.8,1974.2,2269.7,3067.8,3250.9,3400.2,3578.9,3991.9
+With Income Tax <= 0 (#m),86.2,94.6,95.3,133.1,126.0,94.5,96.1,97.4,97.9,95.7
+With Combined Tax <= 0 (#m),62.8,65.4,66.4,98.2,97.7,67.9,69.3,70.4,71.3,70.7
 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