taxcalc 4.3.3__py3-none-any.whl → 4.3.4__py3-none-any.whl

taxcalc/__init__.py

@@ -14,6 +14,6 @@ from taxcalc.taxcalcio import *
 from taxcalc.utils import *
 from taxcalc.cli import *
 
-__version__ = '4.3.3'
+__version__ = '4.3.4'
 __min_python3_version__ = 10
 __max_python3_version__ = 12

taxcalc/calcfunctions.py

@@ -157,11 +157,11 @@ def EI_PayrollTax(SS_Earnings_c, e00200p, e00200s, pencon_p, pencon_s,
         Partner self-employment earnings/loss for spouse (included in e26270 total)
     payrolltax: float
         Total (employee and employer) payroll tax liability
-        payrolltax = ptax_was + setax + ptax_amc
+        payrolltax = ptax_was
     ptax_was: float
         Employee and employer OASDI plus HI FICA tax
     setax: float
-        Self-employment tax
+        Self-employment tax (included in othertaxes and iitax)
     c03260: float
         Deductible part of self-employment tax
         c03260 = (1 - ALD_SelfEmploymentTax_hc) * 0.5 * setax
@@ -187,11 +187,11 @@ def EI_PayrollTax(SS_Earnings_c, e00200p, e00200s, pencon_p, pencon_s,
         Total self-employment income for filing unit
     payrolltax: float
         Total (employee and employer) payroll tax liability
-        payrolltax = ptax_was + setax + ptax_amc
+        payrolltax = ptax_was
     ptax_was: float
         Employee and employer OASDI plus HI FICA tax
     setax: float
-        Self-employment tax
+        Self-employment tax (included in othertaxes and iitax)
     c03260: float
         Deductible part of self-employment tax
         c03260 = (1 - ALD_SelfEmploymentTax_hc) * 0.5 * setax
@@ -260,9 +260,7 @@ def EI_PayrollTax(SS_Earnings_c, e00200p, e00200s, pencon_p, pencon_s,
                         extra_ss_income_s * (FICA_ss_trt_employer + FICA_ss_trt_employee))
 
     # compute part of total payroll taxes for filing unit
-    # (the ptax_amc part of total payroll taxes for the filing unit is
-    # computed in the AdditionalMedicareTax function below)
-    payrolltax = ptax_was + setax + extra_payrolltax
+    payrolltax = ptax_was + extra_payrolltax
 
     # compute OASDI part of payroll taxes
     ptax_oasdi = (ptax_ss_was_p + ptax_ss_was_s +
@@ -1088,9 +1086,9 @@ def AdditionalMedicareTax(e00200, MARS,
                           AMEDT_ec, sey, AMEDT_rt,
                           FICA_mc_trt_employer, FICA_mc_trt_employee,
                           FICA_ss_trt_employer, FICA_ss_trt_employee,
-                          ptax_amc, payrolltax):
+                          ptax_amc):
     """
-    Computes Additional Medicare Tax (Form 8959) included in payroll taxes.
+    Computes Additional Medicare Tax (Form 8959) included in othertaxes.
 
     Parameters
     -----
@@ -1113,23 +1111,18 @@ def AdditionalMedicareTax(e00200, MARS,
     sey: float
         Self-employment income
     ptax_amc: float
-        Additional Medicare Tax
-    payrolltax: float
-        payroll tax augmented by Additional Medicare Tax
+        Additional Medicare Tax (included in othertaxes and iitax)
 
     Returns
     -------
     ptax_amc: float
-        Additional Medicare Tax
-    payrolltax: float
-        payroll tax augmented by Additional Medicare Tax
+        Additional Medicare Tax (included in othertaxes and iitax)
     """
     line8 = max(0., sey) * (1. - 0.5 * (FICA_mc_trt_employer + FICA_mc_trt_employee + FICA_ss_trt_employer + FICA_ss_trt_employee))
     line11 = max(0., AMEDT_ec[MARS - 1] - e00200)
     ptax_amc = AMEDT_rt * (max(0., e00200 - AMEDT_ec[MARS - 1]) +
                            max(0., line8 - line11))
-    payrolltax += ptax_amc
-    return (ptax_amc, payrolltax)
+    return ptax_amc
 
 
 @iterate_jit(nopython=True)
@@ -3150,8 +3143,8 @@ def AdditionalCTC(codtc_limited, ACTC_c, n24, earned, ACTC_Income_thd,
 
 @iterate_jit(nopython=True)
 def C1040(c05800, c07180, c07200, c07220, c07230, c07240, c07260, c07300,
-          c07400, c07600, c08000, e09700, e09800, e09900, niit, othertaxes,
-          c07100, c09200, odc, charity_credit,
+          c07400, c07600, c08000, e09700, e09800, e09900, niit, setax,
+          ptax_amc, othertaxes, c07100, c09200, odc, charity_credit,
           personal_nonrefundable_credit,
           CTC_is_refundable, ODC_is_refundable):
     """
@@ -3190,8 +3183,12 @@ def C1040(c05800, c07180, c07200, c07220, c07230, c07240, c07260, c07300,
         Penalty tax on qualified retirement plans
     niit: float
         Net Investment Income Tax from Form 8960
+    setax: float
+        Self-employment tax
+    ptax_amc: float
+        Additional Medicare tax
     othertaxes: float
-        Sum of niit, e09700, e09800, and e09900
+        Sum of niit, setax, ptax_amc, e09700, e09800, and e09900
     c07100: float
         Total non-refundable credits used to reduce positive tax liability
     c09200: float
@@ -3221,7 +3218,7 @@ def C1040(c05800, c07180, c07200, c07220, c07230, c07240, c07260, c07300,
     # tax after credits (2016 Form 1040, line 56)
     tax_net_nonrefundable_credits = max(0., c05800 - c07100)
     # tax (including othertaxes) before refundable credits
-    othertaxes = e09700 + e09800 + e09900 + niit
+    othertaxes = e09700 + e09800 + e09900 + niit + setax + ptax_amc
     c09200 = othertaxes + tax_net_nonrefundable_credits
     return (c07100, othertaxes, c09200)
 

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

@@ -1,5 +1,5 @@
 // REFORM TO EXTEND TEMPORARY TCJA PROVISIONS BEYOND 2025
-// USING TAX-CALCULATOR 4.3.3
+// USING TAX-CALCULATOR 4.3.4
 // WITH 2025-to-2026 INDEXING FACTOR = 1.022000
 //  AND 2028-to-2029 INDEXING FACTOR = 1.019400
 {

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

@@ -15,11 +15,11 @@ Tax before Credits ($b),1116.0,1380.4,1449.4,1497.9,1764.3,1838.0,1939.7,2018.7,
 Refundable Credits ($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),1018.1,1191.4,1258.9,756.3,951.0,1646.2,1741.7,1815.1,1918.2,2256.9
-Payroll Taxes ($b),1040.8,1141.6,1194.9,1217.9,1318.7,1421.6,1509.2,1585.1,1660.8,1735.0
+Other Taxes ($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 ($b),2059.0,2333.0,2453.8,1974.2,2269.7,3067.8,3250.9,3400.2,3578.9,3991.9
-With Income Tax <= 0 (#m),88.1,96.2,97.0,135.4,127.8,96.1,97.8,99.1,99.6,97.3
+With Income Tax <= 0 (#m),86.2,94.6,95.3,133.1,126.0,94.5,96.1,97.4,97.9,95.7
 With Combined Tax <= 0 (#m),62.8,65.4,66.4,98.2,97.7,67.9,69.3,70.4,71.3,70.7
 UBI Benefits ($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