taxcalc 4.3.5__py3-none-any.whl → 4.4.1__py3-none-any.whl

taxcalc/tests/test_4package.py

@@ -7,11 +7,40 @@ Tests for package existence and dependencies consistency.
 
 import os
 import re
+import ast
 import subprocess
 import yaml
 import pytest
 
 
+def extract_install_requires(setup_py_content):
+    """
+    Extract the install_requires list from a setup.py file content.
+
+    Args:
+        setup_py_content (str): The full content of the setup.py file
+
+    Returns:
+        list: A list of package requirements
+    """
+    # Use regex to find the install_requires list
+    match = re.search(
+        r'"install_requires"\s*:\s*\[([^\]]+)\]', setup_py_content, re.DOTALL
+    )
+    if match:
+        # Extract the contents of the list and split into packages
+        packages_str = match.group(1)
+        # Use ast.literal_eval to safely parse the string representations
+        packages = [
+            ast.literal_eval(f'{pkg.strip()}')
+            for pkg in packages_str.split(',')
+            if pkg.strip()
+        ]
+        return packages
+
+    return []
+
+
 @pytest.mark.local
 def test_for_package_existence():
     """
@@ -22,7 +51,7 @@ def test_for_package_existence():
     out = subprocess.check_output(['conda', 'list', 'taxcalc']).decode('ascii')
     envless_out = out.replace('taxcalc-dev', 'environment')
     if re.search('taxcalc', envless_out) is not None:
-        assert 'taxcalc package' == 'installed'
+        assert False, 'ERROR: taxcalc package is installed'
 
 
 def test_for_consistency(tests_path):
@@ -30,6 +59,7 @@ def test_for_consistency(tests_path):
     Ensure that there is consistency between environment.yml dependencies
     and conda.recipe/meta.yaml requirements.
     """
+    # pylint: disable=too-many-locals
     dev_pkgs = set([
         'pytest',
         'pytest-xdist',
@@ -38,11 +68,12 @@ def test_for_consistency(tests_path):
         'coverage',
         "pip",
         "jupyter-book",
+        "setuptools"
     ])
     # read conda.recipe/meta.yaml requirements
     meta_file = os.path.join(tests_path, '..', '..',
                              'conda.recipe', 'meta.yaml')
-    with open(meta_file, 'r') as stream:
+    with open(meta_file, 'r', encoding='utf-8') as stream:
         meta = yaml.safe_load(stream)
     bld = set(meta['requirements']['build'])
     run = set(meta['requirements']['run'])
@@ -51,7 +82,7 @@ def test_for_consistency(tests_path):
     # read environment.yml dependencies
     envr_file = os.path.join(tests_path, '..', '..',
                              'environment.yml')
-    with open(envr_file, 'r') as stream:
+    with open(envr_file, 'r', encoding='utf-8') as stream:
         envr = yaml.safe_load(stream)
 
     env = []
@@ -65,3 +96,16 @@ def test_for_consistency(tests_path):
     # confirm that extras in env (relative to run) equal the dev_pkgs set
     extras = env - run
     assert extras == dev_pkgs
+    # Read the setup.py file and extract the install_requires list
+    setup_file = os.path.join(tests_path, '..', '..',
+                              'setup.py')
+    with open(setup_file, 'r', encoding='utf-8') as f:
+        setup_py_content = f.read()
+    setup = set(extract_install_requires(setup_py_content))
+    # confirm that setup.py
+    print("Setup packages = ", setup)
+    print("Meta packages = ", bld)
+    # if package in both, confirm that the version is the same
+    for pkg in setup.intersection(bld):
+        assert pkg in setup
+        assert pkg in bld

taxcalc/tests/test_benefits.py

@@ -16,8 +16,9 @@ import os
 import pytest
 import numpy as np
 import pandas as pd
-# pylint: disable=import-error
-from taxcalc import Policy, Records, Calculator
+from taxcalc.policy import Policy
+from taxcalc.records import Records
+from taxcalc.calculator import Calculator
 
 
 @pytest.mark.benefits
@@ -33,11 +34,11 @@ def test_benefits(tests_path, cps_fullsample):
     start_year = recs.current_year
     calc = Calculator(policy=Policy(), records=recs, verbose=False)
     assert calc.current_year == start_year
-    year_list = list()
-    bname_list = list()
-    benamt_list = list()
-    bencnt_list = list()
-    benavg_list = list()
+    year_list = []
+    bname_list = []
+    benamt_list = []
+    bencnt_list = []
+    benavg_list = []
     for year in range(start_year, 2034 + 1):
         calc.advance_to_year(year)
         size = calc.array('XTOT')
@@ -46,7 +47,7 @@ def test_benefits(tests_path, cps_fullsample):
         # (head counts include all members of filing unit receiving a benefit,
         #  which means benavg is f.unit benefit amount divided by f.unit size)
         for bname in benefit_names:
-            ben = calc.array('{}_ben'.format(bname))
+            ben = calc.array(f'{bname}_ben')
             benamt = round((ben * wght).sum() * 1e-9, 3)
             bencnt = round((size[ben > 0] * wght[ben > 0]).sum() * 1e-6, 3)
             benavg = round(benamt / bencnt, 1)

taxcalc/tests/test_calcfunctions.py

@@ -8,10 +8,10 @@ Tests for Tax-Calculator calcfunctions.py logic.
 import os
 import re
 import ast
-from taxcalc import Records  # pylint: disable=import-error
-from taxcalc import calcfunctions
 import numpy as np
 import pytest
+from taxcalc.records import Records
+from taxcalc import calcfunctions
 
 
 class GetFuncDefs(ast.NodeVisitor):
@@ -23,10 +23,10 @@ class GetFuncDefs(ast.NodeVisitor):
         GetFuncDefs class constructor
         """
         self.fname = ''
-        self.fnames = list()  # function name (fname) list
-        self.fargs = dict()  # lists of function arguments indexed by fname
-        self.cvars = dict()  # lists of calc vars in function indexed by fname
-        self.rvars = dict()  # lists of function return vars indexed by fname
+        self.fnames = []  # function name (fname) list
+        self.fargs = {}  # lists of function arguments indexed by fname
+        self.cvars = {}  # lists of calc vars in function indexed by fname
+        self.rvars = {}  # lists of function return vars indexed by fname
 
     def visit_Module(self, node):  # pylint: disable=invalid-name
         """
@@ -41,10 +41,10 @@ class GetFuncDefs(ast.NodeVisitor):
         """
         self.fname = node.name
         self.fnames.append(self.fname)
-        self.fargs[self.fname] = list()
+        self.fargs[self.fname] = []
         for anode in ast.iter_child_nodes(node.args):
             self.fargs[self.fname].append(anode.arg)
-        self.cvars[self.fname] = list()
+        self.cvars[self.fname] = []
         for bodynode in node.body:
             if isinstance(bodynode, ast.Return):
                 continue  # skip function's Return node
@@ -84,8 +84,10 @@ def test_calc_and_used_vars(tests_path):
     """
     # pylint: disable=too-many-locals
     funcpath = os.path.join(tests_path, '..', 'calcfunctions.py')
+    with open(funcpath, 'r', encoding='utf-8') as funcfile:
+        funcfile_text = funcfile.read()
     gfd = GetFuncDefs()
-    fnames, fargs, cvars, rvars = gfd.visit(ast.parse(open(funcpath).read()))
+    fnames, fargs, cvars, rvars = gfd.visit(ast.parse(funcfile_text))
     # Test (1):
     # .. create set of vars that are actually calculated in calcfunctions.py
     all_cvars = set()
@@ -106,7 +108,7 @@ def test_calc_and_used_vars(tests_path):
                 'in calcfunctions.py\n')
         for var in records_varinfo.CALCULATED_VARS - all_cvars:
             found_error1 = True
-            msg1 += 'VAR NOT CALCULATED: {}\n'.format(var)
+            msg1 += f'VAR NOT CALCULATED: {var}\n'
     # Test (2):
     faux_functions = ['EITCamount', 'ComputeBenefit', 'BenefitPrograms',
                       'BenefitSurtax', 'BenefitLimitation']
@@ -119,10 +121,10 @@ def test_calc_and_used_vars(tests_path):
         if not crvars_set <= set(fargs[fname]):
             found_error2 = True
             for var in crvars_set - set(fargs[fname]):
-                msg2 += 'FUNCTION,VARIABLE: {} {}\n'.format(fname, var)
+                msg2 += f'FUNCTION,VARIABLE: {fname} {var}\n'
     # Report errors for the two tests:
     if found_error1 and found_error2:
-        raise ValueError('{}\n{}'.format(msg1, msg2))
+        raise ValueError(f'{msg1}\n{msg2}')
     if found_error1:
         raise ValueError(msg1)
     if found_error2:
@@ -135,7 +137,7 @@ def test_function_args_usage(tests_path):
     function body.
     """
     funcfilename = os.path.join(tests_path, '..', 'calcfunctions.py')
-    with open(funcfilename, 'r') as funcfile:
+    with open(funcfilename, 'r', encoding='utf-8') as funcfile:
         fcontent = funcfile.read()
     fcontent = re.sub('#.*', '', fcontent)  # remove all '#...' comments
     fcontent = re.sub('\n', ' ', fcontent)  # replace EOL character with space
@@ -149,7 +151,7 @@ def test_function_args_usage(tests_path):
             msg = ('Could not find function name, arguments, '
                    'and code portions in the following text:\n')
             msg += '--------------------------------------------------------\n'
-            msg += '{}\n'.format(fcode)
+            msg += f'{fcode}\n'
             msg += '--------------------------------------------------------\n'
             raise ValueError(msg)
         fname = match.group(1)
@@ -161,11 +163,14 @@ def test_function_args_usage(tests_path):
             arg = farg.strip()
             if fbody.find(arg) < 0:
                 found_error = True
-                msg += 'FUNCTION,ARGUMENT= {} {}\n'.format(fname, arg)
+                msg += f'FUNCTION,ARGUMENT= {fname} {arg}\n'
     if found_error:
         raise ValueError(msg)
 
 
+# pylint: disable=invalid-name,unused-argument
+
+
 def test_DependentCare(skip_jit):
     """
     Tests the DependentCare function
@@ -199,7 +204,7 @@ tuple7 = (0, 1000, STD_in, 44, 0, STD_Aged_in, 1000, 3, 1, 0, 0, 2,
 tuple8 = (1, 200, STD_in, 44, 0, STD_Aged_in, 1000, 3, 0, 0, 0, 2,
           True, 0, 100000, 1, Charity_max_in)
 tuple9 = (1, 1000, STD_in, 44, 0, STD_Aged_in, 1000, 3, 0, 0, 0, 2,
-          True, 0,100000, 1, Charity_max_in)
+          True, 0, 100000, 1, Charity_max_in)
 expected = [12000, 15800, 13800, 14400, 6000, 6000, 0, 1000, 1350]
 
 
@@ -224,22 +229,28 @@ def test_StdDed(test_tuple, expected_value, skip_jit):
     assert np.allclose(avalue, expected_value), f"{avalue} != {expected_value}"
 
 
-tuple1 = (120000, 10000, 15000, 100, 2000, 0.06, 0.06, 0.015, 0.015, 0, 99999999999, 
-          400, 0, 0, 0, 0, 0, 0, None, None, None, None, None, None, 
+tuple1 = (120000, 10000, 15000, 100, 2000,
+          0.06, 0.06, 0.015, 0.015, 0, 99999999999,
+          400, 0, 0, 0, 0, 0, 0, None, None, None, None, None, None,
           None, None, None, None, None)
-tuple2 = (120000, 10000, 15000, 100, 2000, 0.06, 0.06, 0.015, 0.015, 0, 99999999999,
+tuple2 = (120000, 10000, 15000, 100, 2000,
+          0.06, 0.06, 0.015, 0.015, 0, 99999999999,
           400, 2000, 0, 10000, 0, 0, 3000, None, None, None, None, None,
           None, None, None, None, None, None)
-tuple3 = (120000, 150000, 15000, 100, 2000, 0.06, 0.06, 0.015, 0.015, 0, 99999999999,
+tuple3 = (120000, 150000, 15000, 100, 2000,
+          0.06, 0.06, 0.015, 0.015, 0, 99999999999,
           400, 2000, 0, 10000, 0, 0, 3000, None, None, None, None, None,
           None, None, None, None, None, None)
-tuple4 = (120000, 500000, 15000, 100, 2000, 0.06, 0.06, 0.015, 0.015, 0, 400000,
+tuple4 = (120000, 500000, 15000, 100, 2000,
+          0.06, 0.06, 0.015, 0.015, 0, 400000,
           400, 2000, 0, 10000, 0, 0, 3000, None, None, None, None, None,
           None, None, None, None, None, None)
-tuple5 = (120000, 10000, 15000, 100, 2000, 0.06, 0.06, 0.015, 0.015, 0, 99999999999,
+tuple5 = (120000, 10000, 15000, 100, 2000,
+          0.06, 0.06, 0.015, 0.015, 0, 99999999999,
           400, 300, 0, 0, 0, 0, 0, None, None, None, None, None,
           None, None, None, None, None, None)
-tuple6 = (120000, 10000, 15000, 100, 2000, 0.06, 0.06, 0.015, 0.015, 0, 99999999999,
+tuple6 = (120000, 10000, 15000, 100, 2000,
+          0.06, 0.06, 0.015, 0.015, 0, 99999999999,
           400, 0, 0, 0, 0, -40000, 0, None, None, None, None, None,
           None, None, None, None, None, None)
 expected1 = (0, 4065, 4065, 0, 0, 3252, 25000, 10000, 15000, 10100,
@@ -254,6 +265,7 @@ expected5 = (300, 4065, 4065, 0, 0, 3285.3, 25300, 10279.1875, 15000,
              10382, 17000)
 expected6 = (-40000, 4065, 4065, 0, 0, 3252, 0, 0, 15000, 10100, 17000)
 
+
 @pytest.mark.parametrize(
     'test_input, expected_output', [
         (tuple1, expected1),
@@ -272,7 +284,8 @@ def test_EI_PayrollTax(test_input, expected_output, skip_jit):
         print('*INPUT:', test_input)
         print('ACTUAL:', actual_output)
         print('EXPECT:', expected_output)
-        assert 1 == 2, 'ACTUAL != EXPECT'
+        assert False, 'ERROR: ACTUAL != EXPECT'
+
 
 def test_AfterTaxIncome(skip_jit):
     '''
@@ -655,7 +668,7 @@ CTC_refundable = True
 CTC_include17 = True
 c07220 = 0  # actual value will be returned from function
 odc = 0  # actual value will be returned from function
-codtc_limited = 0 # actual value will be returned from function
+codtc_limited = 0  # actual value will be returned from function
 tuple0 = (
     age_head, age_spouse, nu18, n24, MARS, c00100, XTOT, num,
     c05800, e07260, CR_ResidentialEnergy_hc,
@@ -673,8 +686,8 @@ expected0 = (0, 1000, 0)
 
 
 @pytest.mark.parametrize(
-    'test_tuple,expected_value', [
-        (tuple0, expected0)])
+    'test_tuple,expected_value', [(tuple0, expected0)]
+)
 def test_ChildDepTaxCredit_2021(test_tuple, expected_value, skip_jit):
     """
     Tests the ChildDepTaxCredit function
@@ -682,6 +695,7 @@ def test_ChildDepTaxCredit_2021(test_tuple, expected_value, skip_jit):
     test_value = calcfunctions.ChildDepTaxCredit(*test_tuple)
     assert np.allclose(test_value, expected_value)
 
+
 # parameterization represents 2022 law
 age_head = 45
 age_spouse = 0
@@ -712,7 +726,7 @@ CTC_refundable = False
 CTC_include17 = False
 c07220 = 0  # actual value will be returned from function
 odc = 0  # actual value will be returned from function
-codtc_limited = 0 # actual value will be returned from function
+codtc_limited = 0  # actual value will be returned from function
 tuple0 = (
     age_head, age_spouse, nu18, n24, MARS, c00100, XTOT, num,
     c05800, e07260, CR_ResidentialEnergy_hc,
@@ -739,6 +753,7 @@ def test_ChildDepTaxCredit_2022(test_tuple, expected_value, skip_jit):
     test_value = calcfunctions.ChildDepTaxCredit(*test_tuple)
     assert np.allclose(test_value, expected_value)
 
+
 # parameterization represents 2021 law
 CTC_new_c = 1000
 CTC_new_rt = 0
@@ -762,7 +777,7 @@ c00100 = 1000
 MARS = 4
 ptax_oasdi = 0
 c09200 = 0
-ctc_new = 0 # actual value will be returned from function
+ctc_new = 0  # actual value will be returned from function
 tuple0 = (
     CTC_new_c, CTC_new_rt, CTC_new_c_under6_bonus,
     CTC_new_ps, CTC_new_prt, CTC_new_for_all, CTC_include17,
@@ -771,7 +786,8 @@ tuple0 = (
     n24, nu06, age_head, age_spouse, nu18, c00100, MARS, ptax_oasdi,
     c09200, ctc_new)
 # output tuple is : (ctc_new)
-expected0 = (0)
+expected0 = 0
+
 
 @pytest.mark.parametrize(
     'test_tuple,expected_value', [
@@ -783,6 +799,7 @@ def test_CTCnew_2021(test_tuple, expected_value, skip_jit):
     test_value = calcfunctions.CTC_new(*test_tuple)
     assert np.allclose(test_value, expected_value)
 
+
 # parameterization represents 2022 law
 CTC_new_c = 0
 CTC_new_rt = 0
@@ -806,7 +823,7 @@ c00100 = 1000
 MARS = 4
 ptax_oasdi = 0
 c09200 = 0
-ctc_new = 0 # actual value will be returned from function
+ctc_new = 0  # actual value will be returned from function
 tuple0 = (
     CTC_new_c, CTC_new_rt, CTC_new_c_under6_bonus,
     CTC_new_ps, CTC_new_prt, CTC_new_for_all, CTC_include17,
@@ -815,11 +832,12 @@ tuple0 = (
     n24, nu06, age_head, age_spouse, nu18, c00100, MARS, ptax_oasdi,
     c09200, ctc_new)
 # output tuple is : (ctc_new)
-expected0 = (0)
+expected0 = 0
+
 
 @pytest.mark.parametrize(
-    'test_tuple,expected_value', [
-        (tuple0, expected0)])
+    'test_tuple,expected_value', [(tuple0, expected0)]
+)
 def test_CTCnew_2022(test_tuple, expected_value, skip_jit):
     """
     Tests the CTCnew function
@@ -828,7 +846,7 @@ def test_CTCnew_2022(test_tuple, expected_value, skip_jit):
     assert np.allclose(test_value, expected_value)
 
 
-
+# parameters for next test
 ymod1 = 19330 + 10200
 c02500 = 0
 c02900 = 0
@@ -859,8 +877,8 @@ expected0 = (19330, 0, 0)
 
 
 @pytest.mark.parametrize(
-    'test_tuple,expected_value', [
-        (tuple0, expected0)])
+    'test_tuple,expected_value', [(tuple0, expected0)]
+)
 def test_AGI(test_tuple, expected_value, skip_jit):
     """
     Tests the TaxInc function
@@ -868,4 +886,3 @@ def test_AGI(test_tuple, expected_value, skip_jit):
     test_value = calcfunctions.AGI(*test_tuple)
     print('Returned from agi function: ', test_value)
     assert np.allclose(test_value, expected_value)
-

taxcalc/tests/test_calculator.py

@@ -38,7 +38,7 @@ def test_make_calculator(cps_subsample):
     with pytest.raises(ValueError):
         Calculator(policy=pol, records=None)
     with pytest.raises(ValueError):
-        Calculator(policy=pol, records=rec, consumption=list())
+        Calculator(policy=pol, records=rec, consumption=[])
 
 
 def test_make_calculator_deepcopy(cps_subsample):
@@ -74,9 +74,9 @@ def test_make_calculator_with_policy_reform(cps_subsample):
     assert calc.current_year == year
     assert calc.policy_param('II_em') == 4000
     assert np.allclose(calc.policy_param('_II_em'),
-                       np.array([4000] * Policy.DEFAULT_NUM_YEARS))
+                       np.array([4000] * pol.num_years))
     exp_STD_Aged = [[1600, 1300, 1300,
-                     1600, 1600]] * Policy.DEFAULT_NUM_YEARS
+                     1600, 1600]] * pol.num_years
     assert np.allclose(calc.policy_param('_STD_Aged'),
                        np.array(exp_STD_Aged))
     assert np.allclose(calc.policy_param('STD_Aged'),
@@ -100,10 +100,9 @@ def test_make_calculator_with_multiyear_reform(cps_subsample):
     # create a Calculator object using this policy-reform
     calc = Calculator(policy=pol, records=rec)
     # check that Policy object embedded in Calculator object is correct
-    assert pol.num_years == Policy.DEFAULT_NUM_YEARS
     assert calc.current_year == year
     assert calc.policy_param('II_em') == 3950
-    exp_II_em = [3900, 3950, 5000] + [6000] * (Policy.DEFAULT_NUM_YEARS - 3)
+    exp_II_em = [3900, 3950, 5000] + [6000] * (pol.num_years - 3)
     assert np.allclose(calc.policy_param('_II_em'),
                        np.array(exp_II_em))
     calc.increment_year()
@@ -523,7 +522,7 @@ def test_read_bad_json_assump_file():
     with pytest.raises(ValueError):
         Calculator.read_json_param_objects(None, 'unknown_file_name')
     with pytest.raises(TypeError):
-        Calculator.read_json_param_objects(None, list())
+        Calculator.read_json_param_objects(None, [])
 
 
 def test_json_doesnt_exist():
@@ -630,7 +629,7 @@ def test_reform_documentation():
     dump = False  # set to True to print documentation and force test failure
     if dump:
         print(doc)
-        assert 1 == 2
+        assert False, 'ERROR: reform_documentation above'
 
 
 def test_distribution_tables(cps_subsample):
@@ -828,7 +827,7 @@ def test_itemded_component_amounts(year, cvname, hcname, puf_fullsample):
         itmded1 = calc1.weighted_total('c04470') * 1e-9
         itmded2 = calc2.weighted_total('c04470') * 1e-9
     else:
-        raise ValueError('illegal year value = {}'.format(year))
+        raise ValueError(f'illegal year value = {year}')
     difference_in_total_itmded = itmded1 - itmded2
     # calculate itemized component amount
     component_amt = calc1.weighted_total(cvname) * 1e-9
@@ -842,8 +841,11 @@ def test_itemded_component_amounts(year, cvname, hcname, puf_fullsample):
     else:
         atol = 0.00001
     if not np.allclose(component_amt, difference_in_total_itmded, atol=atol):
-        txt = '\n{}={:.3f}  !=  {:.3f}=difference_in_total_itemized_deductions'
-        msg = txt.format(cvname, component_amt, difference_in_total_itmded)
+        msg = (
+            f'\n{cvname}={component_amt:.3f}  !=  '
+            f'{difference_in_total_itmded:.3f}='
+            'difference_in_total_itemized_deductions'
+        )
         raise ValueError(msg)
 
 
@@ -929,6 +931,8 @@ def test_cg_top_rate():
     """
     Test top CG bracket and rate.
     """
+    # pylint: disable=too-many-locals
+
     cy = 2019
 
     # set NIIT and STD to zero to isolate CG tax rates

taxcalc/tests/test_compare.py

@@ -8,22 +8,21 @@ Compares Tax-Calculator PUF and CPS results with historical information.
 import os
 import pytest
 import numpy as np
-# pylint: disable=import-error,pointless-string-statement
-from taxcalc import Policy, Records, Calculator
-from taxcalc import add_income_table_row_variable, SOI_AGI_BINS
+from taxcalc.policy import Policy
+from taxcalc.records import Records
+from taxcalc.calculator import Calculator
+from taxcalc.utils import add_income_table_row_variable, SOI_AGI_BINS
 
 
-"""
-2015 IRS-SOI amounts by AGI category are from "Table 3.3 All Returns: Tax
-Liability, Tax Credits, and Tax Payments by Size of Adjusted Gross Income,
-Tax Year 2015" which is available as a spreadsheet at this URL:
-<https://www.irs.gov/statistics/soi-tax-stats-individual-
-statistical-tables-by-size-of-adjusted-gross-income>
-The IRS-SOI amounts are from 19 rows in the spreadsheet numbered from
-11 (AGI under one dollar) through 29 (AGI $10M or more).
-Dollar IRS-SOI amounts are expressed in billions of dollars and rounded
-to the nearest one-tenth of a million dollars.
-"""
+# 2015 IRS-SOI amounts by AGI category are from "Table 3.3 All Returns: Tax
+# Liability, Tax Credits, and Tax Payments by Size of Adjusted Gross Income,
+# Tax Year 2015" which is available as a spreadsheet at this URL:
+# <https://www.irs.gov/statistics/soi-tax-stats-individual-
+#  statistical-tables-by-size-of-adjusted-gross-income>
+# The IRS-SOI amounts are from 19 rows in the spreadsheet numbered from
+# 11 (AGI under one dollar) through 29 (AGI $10M or more).
+# Dollar IRS-SOI amounts are expressed in billions of dollars and rounded
+# to the nearest one-tenth of a million dollars.
 ITAX = {
     '0:EITC': {
         # Full earned income credit
@@ -204,11 +203,12 @@ def comparison(cname, calc, cmpdata, ofile):
     # construct AGI table
     vardf = add_income_table_row_variable(vardf, 'c00100', SOI_AGI_BINS)
     gbydf = vardf.groupby('table_row', as_index=False)
-    # write AGI table with ALL row at bottom to ofile
-    ofile.write('TABLE for {}\n'.format(cname.split(':')[1]))
+    # write AGI table with ALL row at bottom of ofile
+    ofile.write(f'TABLE for {cname.split(":")[1]}\n')
     results = '{:23s}\t{:8.3f}\t{:8.3f}\t{:+6.1f}\n'
-    colhead = '{:23s}\t{:>8s}\t{:>8s}\t{:>6s}\n'
-    ofile.write(colhead.format('AGI category', 'T-C', 'SOI', '%diff'))
+    colhead = f'{"AGIcategory":23s}\t{"T-C":>8s}\t{"SOI":>8s}\t{"%diff":>6s}\n'
+    ofile.write(colhead)
+    # pylint: disable=consider-using-f-string
     txc_tot = 0.
     soi_tot = 0.
     idx = 0
@@ -221,12 +221,12 @@ def comparison(cname, calc, cmpdata, ofile):
             pct_diff = 100. * ((txc / soi) - 1.)
         else:
             pct_diff = np.nan
-        glabel = '[{:.8g}, {:.8g})'.format(grp_interval.left,
-                                           grp_interval.right)
+        glabel = f'[{grp_interval.left:.8g}, {grp_interval.right:.8g})'
         ofile.write(results.format(glabel, txc, soi, pct_diff))
         idx += 1
     pct_diff = 100. * ((txc_tot / soi_tot) - 1.)
     ofile.write(results.format('ALL', txc_tot, soi_tot, pct_diff))
+    # pylint: enable=consider-using-f-string
 
 
 def nonsmall_diffs(linelist1, linelist2, small=0.0):
@@ -256,24 +256,20 @@ def nonsmall_diffs(linelist1, linelist2, small=0.0):
     for line1, line2 in zip(linelist1, linelist2):
         if line1 == line2:
             continue
-        else:
-            tokens1 = line1.replace(',', '').split()
-            tokens2 = line2.replace(',', '').split()
-            for tok1, tok2 in zip(tokens1, tokens2):
-                tok1_isfloat = isfloat(tok1)
-                tok2_isfloat = isfloat(tok2)
-                if tok1_isfloat and tok2_isfloat:
-                    if abs(float(tok1) - float(tok2)) <= smallamt:
-                        continue
-                    else:
-                        return True
-                elif not tok1_isfloat and not tok2_isfloat:
-                    if tok1 == tok2:
-                        continue
-                    else:
-                        return True
-                else:
-                    return True
+        tokens1 = line1.replace(',', '').split()
+        tokens2 = line2.replace(',', '').split()
+        for tok1, tok2 in zip(tokens1, tokens2):
+            tok1_isfloat = isfloat(tok1)
+            tok2_isfloat = isfloat(tok2)
+            if tok1_isfloat and tok2_isfloat:
+                if abs(float(tok1) - float(tok2)) <= smallamt:
+                    continue
+                return True
+            if not tok1_isfloat and not tok2_isfloat:
+                if tok1 == tok2:
+                    continue
+                return True
+            return True
         return False
 
 
@@ -281,9 +277,9 @@ def differences(afilename, efilename):
     """
     Check for differences between results in afilename and efilename files.
     """
-    with open(afilename, 'r') as afile:
+    with open(afilename, 'r', encoding='utf-8') as afile:
         actres = afile.read()
-    with open(efilename, 'r') as efile:
+    with open(efilename, 'r', encoding='utf-8') as efile:
         expres = efile.read()
     diffs = nonsmall_diffs(actres.splitlines(True),
                            expres.splitlines(True), 0.0)
@@ -292,12 +288,12 @@ def differences(afilename, efilename):
         efname = os.path.basename(efilename)
         msg = 'COMPARE RESULTS DIFFER\n'
         msg += '-------------------------------------------------\n'
-        msg += '--- NEW RESULTS IN {} FILE ---\n'
-        msg += '--- if new OK, copy {} to  ---\n'
-        msg += '---                 {}     ---\n'
+        msg += f'--- NEW RESULTS IN {afname} FILE   ---\n'
+        msg += f'--- if new OK, copy {afname} to    ---\n'
+        msg += f'---                 {efname}       ---\n'
         msg += '---            and rerun test.                ---\n'
         msg += '-------------------------------------------------\n'
-        raise ValueError(msg.format(afname, afname, efname))
+        raise ValueError(msg)
     os.remove(afilename)
 
 
@@ -325,12 +321,10 @@ def test_itax_compare(tests_path, using_puf, puf_fullsample, cps_fullsample):
         afilename = os.path.join(tests_path, 'cmpi_puf_actual.txt')
     else:
         afilename = os.path.join(tests_path, 'cmpi_cps_actual.txt')
-    afile = open(afilename, 'w')
-    # write compare results to afile
-    for cname in sorted(ITAX.keys()):
-        comparison(cname, calc, ITAX, afile)
-    # close actual output file
-    afile.close()
+    with open(afilename, 'w', encoding='utf-8') as afile:
+        # write compare results to afile
+        for cname in sorted(ITAX.keys()):
+            comparison(cname, calc, ITAX, afile)
     # check for differences between actual and expect output files
     efilename = afilename.replace('actual', 'expect')
     differences(afilename, efilename)