taxcalc 4.4.0__py3-none-any.whl → 4.5.0__py3-none-any.whl

This diff represents the content of publicly available package versions that have been released to one of the supported registries. The information contained in this diff is provided for informational purposes only and reflects changes between package versions as they appear in their respective public registries.
Files changed (57) hide show
  1. taxcalc/__init__.py +1 -1
  2. taxcalc/calcfunctions.py +326 -171
  3. taxcalc/calculator.py +35 -34
  4. taxcalc/cli/tc.py +6 -7
  5. taxcalc/consumption.json +1 -1
  6. taxcalc/consumption.py +9 -4
  7. taxcalc/cps_weights.csv.gz +0 -0
  8. taxcalc/data.py +8 -8
  9. taxcalc/decorators.py +3 -3
  10. taxcalc/growdiff.json +1 -1
  11. taxcalc/growdiff.py +5 -0
  12. taxcalc/growfactors.csv +26 -25
  13. taxcalc/growfactors.py +1 -1
  14. taxcalc/parameters.py +85 -42
  15. taxcalc/policy.py +2 -2
  16. taxcalc/policy_current_law.json +87 -87
  17. taxcalc/puf_ratios.csv +15 -14
  18. taxcalc/puf_weights.csv.gz +0 -0
  19. taxcalc/records.py +1 -0
  20. taxcalc/records_variables.json +6 -0
  21. taxcalc/reforms/ext.json +21 -21
  22. taxcalc/taxcalcio.py +49 -44
  23. taxcalc/tests/cmpi_cps_expect.txt +6 -6
  24. taxcalc/tests/cmpi_puf_expect.txt +6 -6
  25. taxcalc/tests/conftest.py +43 -42
  26. taxcalc/tests/cpscsv_agg_expect.csv +22 -22
  27. taxcalc/tests/puf_var_wght_means_by_year.csv +70 -70
  28. taxcalc/tests/pufcsv_agg_expect.csv +22 -22
  29. taxcalc/tests/test_4package.py +9 -7
  30. taxcalc/tests/test_benefits.py +9 -8
  31. taxcalc/tests/test_calcfunctions.py +55 -38
  32. taxcalc/tests/test_calculator.py +11 -6
  33. taxcalc/tests/test_compare.py +45 -51
  34. taxcalc/tests/test_compatible_data.py +9 -7
  35. taxcalc/tests/test_consumption.py +38 -18
  36. taxcalc/tests/test_cpscsv.py +33 -31
  37. taxcalc/tests/test_data.py +31 -24
  38. taxcalc/tests/test_decorators.py +84 -32
  39. taxcalc/tests/test_growdiff.py +16 -13
  40. taxcalc/tests/test_growfactors.py +8 -8
  41. taxcalc/tests/test_parameters.py +55 -59
  42. taxcalc/tests/test_policy.py +14 -12
  43. taxcalc/tests/test_puf_var_stats.py +14 -14
  44. taxcalc/tests/test_pufcsv.py +40 -40
  45. taxcalc/tests/test_records.py +73 -60
  46. taxcalc/tests/test_reforms.py +35 -32
  47. taxcalc/tests/test_responses.py +4 -4
  48. taxcalc/tests/test_taxcalcio.py +76 -62
  49. taxcalc/tests/test_utils.py +78 -46
  50. taxcalc/utils.py +49 -42
  51. taxcalc/validation/taxsim35/taxsim_emulation.json +1 -5
  52. {taxcalc-4.4.0.dist-info → taxcalc-4.5.0.dist-info}/METADATA +19 -5
  53. {taxcalc-4.4.0.dist-info → taxcalc-4.5.0.dist-info}/RECORD +57 -57
  54. {taxcalc-4.4.0.dist-info → taxcalc-4.5.0.dist-info}/WHEEL +1 -1
  55. {taxcalc-4.4.0.dist-info → taxcalc-4.5.0.dist-info}/LICENSE +0 -0
  56. {taxcalc-4.4.0.dist-info → taxcalc-4.5.0.dist-info}/entry_points.txt +0 -0
  57. {taxcalc-4.4.0.dist-info → taxcalc-4.5.0.dist-info}/top_level.txt +0 -0
taxcalc/tests/cpscsv_agg_expect.csv CHANGED
@@ -1,26 +1,26 @@
1
1
  ,2017,2018,2019,2020,2021,2022,2023,2024,2025,2026
2
2
  Returns (#m),187.1,199.2,201.9,204.5,207.1,209.7,212.3,214.9,217.5,220.1
3
- AGI ($b),9087.6,10714.8,11167.0,11573.2,13174.9,13543.8,14390.3,15077.5,15785.2,16487.0
4
- Itemizers (#m),62.8,23.9,25.0,27.5,31.2,31.2,30.0,29.6,30.4,79.7
5
- Itemized Deduction ($b),1218.6,612.0,655.1,745.4,862.7,881.9,891.8,917.9,964.3,2163.0
6
- Standard Deduction Filers (#m),124.3,175.3,176.9,176.9,175.8,178.5,182.3,185.3,187.1,140.4
7
- Standard Deduction ($b),1092.1,2951.3,3026.1,3080.8,3091.9,3231.4,3534.5,3791.7,3933.0,1659.4
8
- Personal Exemption ($b),1383.6,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,2125.0
9
- Taxable Income ($b),6230.6,7959.2,8322.8,8615.4,10049.9,10332.2,10954.0,11432.4,11991.8,11766.1
10
- Regular Tax ($b),1108.0,1380.0,1449.0,1497.4,1762.8,1837.4,1939.0,2018.1,2122.8,2327.3
11
- AMT Income ($b),8319.8,10212.6,10630.3,10965.7,12473.9,12821.8,13655.8,14315.8,14983.7,15116.4
12
- AMT Liability ($b),8.1,0.4,0.4,0.5,1.4,0.7,0.7,0.6,0.6,16.8
13
- AMT Filers (#m),2.6,0.1,0.1,0.1,0.2,0.1,0.1,0.1,0.1,4.0
14
- Tax before Credits ($b),1116.0,1380.4,1449.4,1497.9,1764.3,1838.0,1939.7,2018.7,2123.4,2344.1
15
- Refundable Credits ($b),70.8,102.5,102.7,655.0,827.1,98.5,106.2,111.9,112.8,98.7
16
- Nonrefundable Credits ($b),32.7,97.2,99.2,99.2,0.0,107.7,108.4,109.4,111.2,29.5
3
+ AGI ($b),9087.6,10714.8,11167.0,11573.2,13174.9,13526.4,14075.9,15201.9,16010.5,16760.0
4
+ Itemizers (#m),62.8,23.9,25.0,27.5,31.2,31.2,30.2,30.6,31.5,80.9
5
+ Itemized Deduction ($b),1218.6,612.0,655.1,745.4,862.7,882.0,901.0,955.1,1003.6,2215.1
6
+ Standard Deduction Filers (#m),124.3,175.3,176.9,176.9,175.8,178.5,182.0,184.3,186.0,139.2
7
+ Standard Deduction ($b),1092.1,2951.3,3026.1,3080.8,3091.9,3231.3,3528.5,3767.7,3907.1,1644.9
8
+ Personal Exemption ($b),1383.6,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,2124.7
9
+ Taxable Income ($b),6230.6,7959.2,8322.8,8615.4,10049.9,10315.2,10641.5,11541.2,12197.3,11998.4
10
+ Regular Tax ($b),1108.0,1380.0,1449.0,1497.4,1762.8,1834.7,1884.9,2040.8,2163.6,2377.7
11
+ AMT Income ($b),8319.8,10212.6,10630.3,10965.7,12473.9,12804.2,13331.8,14409.3,15176.3,15355.6
12
+ AMT Liability ($b),8.1,0.4,0.4,0.5,1.4,0.6,0.4,0.7,0.7,17.9
13
+ AMT Filers (#m),2.6,0.1,0.1,0.1,0.2,0.1,0.1,0.1,0.1,4.1
14
+ Tax before Credits ($b),1116.0,1380.4,1449.4,1497.9,1764.3,1835.4,1885.3,2041.5,2164.3,2395.6
15
+ Refundable Credits ($b),70.8,102.5,102.7,655.0,827.1,98.5,107.0,111.2,111.7,97.0
16
+ Nonrefundable Credits ($b),32.7,97.2,99.2,99.2,0.0,107.7,108.2,109.6,111.5,29.4
17
17
  Reform Surtaxes ($b),0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0
18
- Other Taxes ($b),61.3,70.4,72.7,75.9,82.3,87.9,91.9,97.0,102.3,107.8
19
- Ind Income Tax ($b),1073.9,1251.1,1320.2,819.6,1019.4,1719.7,1817.1,1894.4,2001.7,2323.7
20
- Payroll Taxes ($b),985.0,1081.8,1133.6,1154.6,1250.3,1348.0,1433.8,1505.8,1577.3,1647.1
21
- Combined Liability ($b),2059.0,2333.0,2453.8,1974.2,2269.7,3067.8,3250.9,3400.2,3578.9,3970.8
22
- With Income Tax <= 0 (#m),86.2,94.6,95.3,133.1,126.0,94.5,96.1,97.4,97.9,96.2
23
- With Combined Tax <= 0 (#m),62.8,65.4,66.4,98.2,97.7,67.9,69.3,70.4,71.3,70.8
18
+ Other Taxes ($b),61.3,70.4,72.7,75.9,82.3,87.9,92.8,99.7,105.7,112.0
19
+ Ind Income Tax ($b),1073.9,1251.1,1320.2,819.6,1019.4,1717.0,1763.0,1920.3,2046.7,2381.2
20
+ Payroll Taxes ($b),985.0,1081.8,1133.6,1154.6,1250.3,1348.0,1424.4,1510.0,1584.8,1659.1
21
+ Combined Liability ($b),2059.0,2333.0,2453.8,1974.2,2269.7,3065.1,3187.5,3430.3,3631.6,4040.3
22
+ With Income Tax <= 0 (#m),86.2,94.6,95.3,133.1,126.0,94.5,96.5,97.2,97.5,95.8
23
+ With Combined Tax <= 0 (#m),62.8,65.4,66.4,98.2,97.7,67.9,69.5,70.3,71.0,70.6
24
24
  UBI Benefits ($b),0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0
25
- "Total Benefits, Consumption Value ($b)",2790.7,3225.5,3429.9,3617.0,3993.0,4069.6,4390.5,4696.3,4983.2,5266.5
26
- Total Benefits Cost ($b),2790.7,3225.5,3429.9,3617.0,3993.0,4069.6,4390.5,4696.3,4983.2,5266.5
25
+ "Total Benefits, Consumption Value ($b)",2790.7,3225.5,3429.9,3617.0,3993.0,4069.6,4390.5,4691.7,4983.0,5266.4
26
+ Total Benefits Cost ($b),2790.7,3225.5,3429.9,3617.0,3993.0,4069.6,4390.5,4691.7,4983.0,5266.4
taxcalc/tests/puf_var_wght_means_by_year.csv CHANGED
@@ -1,80 +1,80 @@
1
1
  ,description,2013,2014,2015,2016,2017,2018,2019,2020,2021,2022,2023,2024,2025,2026,2027,2028,2029,2030,2031,2032,2033,2034
2
- c00100,Federal AGI, 50840, 54457, 54942, 55071, 58024, 60318, 61591, 63130, 73017, 72224, 75916, 77963, 80249, 82361, 84515, 86849, 89341, 91949, 94676, 98274, 99813, 102616
3
- c02500,OASDI benefits in AGI, 1295, 1394, 1416, 1479, 1501, 1587, 1690, 1832, 2005, 2129, 2428, 2659, 2844, 3028, 3214, 3413, 3619, 3833, 4055, 4308, 4459, 4698
4
- c04470,Post-phase-out itemized deduction, 5908, 6037, 6150, 6383, 6563, 6799, 7003, 7481, 7870, 8002, 8296, 8655, 8929, 9267, 9592, 9920, 10242, 10589, 10945, 11419, 11619, 11977
5
- c04600,Post-phase-out personal exemption, 7105, 7131, 7163, 7217, 7149, 7280, 7448, 7574, 7621, 7988, 8640, 8989, 9218, 9445, 9662, 9869, 10084, 10307, 10540, 10788, 11005, 11255
6
- c04800,Federal regular taxable income, 35753, 39297, 39663, 39591, 42568, 44486, 45339, 46360, 55795, 54396, 57019, 58210, 59884, 61349, 62887, 64617, 66498, 68459, 70505, 73204, 74342, 76428
7
- c05200,Regular tax on taxable income, 7671, 8731, 8725, 8584, 9499, 9983, 10101, 10420, 13279, 12471, 13014, 13143, 13469, 13736, 14036, 14397, 14799, 15213, 15633, 16166, 16565, 17002
8
- c07180,Child care credit, 17, 17, 17, 17, 17, 17, 17, 17, 0, 17, 17, 17, 17, 17, 17, 16, 16, 17, 17, 17, 16, 16
9
- c07220,Child tax credit (adjusted), 158, 155, 147, 143, 139, 133, 128, 123, 359, 114, 104, 99, 96, 92, 89, 86, 83, 80, 77, 75, 71, 69
10
- c09600,Federal AMT liability, 212, 227, 240, 251, 268, 279, 286, 315, 347, 334, 341, 354, 368, 382, 395, 409, 423, 439, 450, 477, 487, 503
11
- c11070,Extra child tax credit (refunded), 150, 144, 138, 133, 126, 123, 120, 121, 0, 110, 112, 111, 109, 107, 105, 103, 102, 100, 99, 98, 97, 96
12
- c21040,Itemized deduction that is phased out, 203, 242, 231, 219, 255, 270, 270, 283, 375, 344, 357, 356, 362, 367, 373, 380, 389, 397, 404, 409, 438, 447
13
- cmbtp,Estimate of income on (AMT) Form 6251 but not in AGI, 370, 386, 403, 416, 434, 452, 463, 493, 526, 526, 547, 570, 592, 616, 636, 658, 680, 703, 708, 752, 779, 804
2
+ c00100,Federal AGI, 50840, 54457, 54942, 55071, 58024, 60318, 61591, 63130, 73017, 72054, 72247, 79575, 82506, 84685, 86654, 88892, 91301, 93892, 96699, 100620, 102065, 105040
3
+ c02500,OASDI benefits in AGI, 1295, 1394, 1416, 1479, 1501, 1587, 1690, 1832, 2005, 2128, 2402, 2686, 2881, 3064, 3248, 3451, 3659, 3874, 4095, 4355, 4492, 4724
4
+ c04470,Post-phase-out itemized deduction, 5908, 6037, 6150, 6383, 6563, 6799, 7003, 7481, 7870, 8007, 8420, 8786, 9059, 9406, 9741, 10099, 10452, 10804, 11146, 11624, 11785, 12143
5
+ c04600,Post-phase-out personal exemption, 7105, 7131, 7163, 7217, 7149, 7280, 7448, 7574, 7621, 7989, 8661, 9047, 9235, 9436, 9663, 9883, 10107, 10334, 10569, 10818, 11032, 11280
6
+ c04800,Federal regular taxable income, 35753, 39297, 39663, 39591, 42568, 44486, 45339, 46360, 55795, 54215, 53035, 59733, 62106, 63640, 64947, 66506, 68244, 70175, 72322, 75326, 76436, 78704
7
+ c05200,Regular tax on taxable income, 7671, 8731, 8725, 8584, 9499, 9983, 10101, 10420, 13279, 12406, 11654, 13635, 14195, 14470, 14675, 14958, 15300, 15701, 16154, 16770, 17182, 17672
8
+ c07180,Child care credit, 17, 17, 17, 17, 17, 17, 17, 17, 0, 17, 17, 17, 17, 17, 17, 17, 17, 17, 17, 17, 16, 16
9
+ c07220,Child tax credit (adjusted), 158, 155, 147, 143, 139, 133, 128, 123, 359, 114, 105, 98, 95, 92, 89, 85, 82, 79, 76, 74, 71, 68
10
+ c09600,Federal AMT liability, 212, 227, 240, 251, 268, 279, 286, 315, 347, 334, 344, 361, 377, 392, 405, 421, 437, 453, 463, 491, 498, 514
11
+ c11070,Extra child tax credit (refunded), 150, 144, 138, 133, 126, 123, 120, 121, 0, 110, 113, 111, 108, 106, 104, 103, 101, 100, 98, 98, 96, 95
12
+ c21040,Itemized deduction that is phased out, 203, 242, 231, 219, 255, 270, 270, 283, 375, 342, 302, 380, 395, 399, 400, 403, 409, 416, 424, 432, 463, 474
13
+ cmbtp,Estimate of income on (AMT) Form 6251 but not in AGI, 370, 386, 403, 416, 434, 452, 463, 493, 526, 526, 549, 580, 603, 627, 647, 671, 695, 718, 722, 768, 792, 817
14
14
  data_source,1 if unit is created primarily from IRS-SOI PUF data; 0 if created primarily from CPS data (not used in tax-calculation logic), 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1
15
- e00200,"Wages, salaries, and tips for filing unit net of pension contributions", 35512, 37221, 37448, 37946, 39051, 40312, 41580, 41587, 44620, 47745, 49844, 51560, 53247, 54853, 56386, 57942, 59564, 61248, 62996, 65293, 66185, 67901
16
- e00300,Taxable interest income, 537, 499, 497, 500, 538, 550, 554, 544, 541, 564, 575, 661, 718, 784, 831, 869, 890, 919, 951, 993, 1007, 1029
17
- e00400,Tax-exempt interest income, 343, 326, 322, 327, 353, 365, 369, 367, 367, 386, 397, 459, 499, 548, 582, 609, 623, 643, 661, 678, 710, 726
18
- e00600,Ordinary dividends included in AGI, 1179, 1397, 1392, 1356, 1479, 1578, 1631, 1770, 1861, 1928, 2160, 2197, 2240, 2271, 2289, 2326, 2388, 2455, 2525, 2618, 2656, 2729
19
- e00650,Qualified dividends included in ordinary dividends, 846, 1001, 992, 966, 1048, 1115, 1151, 1247, 1310, 1356, 1517, 1541, 1570, 1591, 1601, 1625, 1667, 1714, 1763, 1827, 1847, 1898
20
- e00700,Taxable refunds of state and local income taxes, 163, 170, 174, 179, 186, 191, 196, 209, 221, 223, 233, 243, 251, 260, 268, 277, 285, 294, 302, 313, 321, 330
21
- e00800,Alimony received, 47, 52, 60, 61, 70, 73, 76, 81, 87, 88, 93, 97, 101, 106, 110, 115, 119, 123, 128, 134, 142, 147
22
- e00900,Sch C business net profit/loss for filing unit, 1657, 1740, 1774, 1752, 1814, 1874, 1868, 1887, 1982, 2015, 2029, 2098, 2164, 2233, 2296, 2357, 2417, 2479, 2545, 2639, 2681, 2757
23
- e01100,Capital gain distributions not reported on Sch D, 13, 18, 18, 16, 22, 24, 22, 28, 50, 31, 33, 31, 30, 29, 29, 30, 30, 31, 32, 33, 34, 35
24
- e01200,Other net gain/loss from Form 4797, -119, -164, -163, -147, -188, -198, -181, -233, -417, -260, -273, -255, -247, -241, -235, -234, -237, -242, -254, -267, -262, -270
25
- e01400,Taxable IRA distributions, 1390, 1489, 1627, 1721, 1890, 1994, 2084, 2251, 2428, 2490, 2641, 2788, 2931, 3073, 3210, 3354, 3496, 3644, 3795, 3983, 4093, 4254
26
- e01500,Total pensions and annuities, 5494, 5708, 5855, 5915, 6150, 6371, 6548, 6972, 7413, 7496, 7844, 8188, 8486, 8783, 9073, 9362, 9648, 9935, 10235, 10594, 11008, 11315
27
- e01700,Taxable pensions and annuities, 3503, 3638, 3690, 3703, 3819, 3944, 4041, 4289, 4542, 4580, 4782, 4975, 5145, 5316, 5484, 5656, 5828, 6012, 6205, 6458, 6573, 6773
28
- e02000,"Sch E total rental, royalty, partnership, S-corporation, etc, income/loss (includes e26270 and e27200)", 3365, 3727, 3814, 3772, 4017, 4275, 4324, 4069, 4920, 5124, 5558, 5567, 5646, 5697, 5765, 5873, 6006, 6122, 6247, 6449, 6516, 6677
29
- e02100,Farm net income/loss for filing unit from Sch F, -45, -41, -19, -20, -15, -14, -13, -15, -17, -31, -20, -18, -17, -16, -15, -15, -14, -12, -11, -5, -14, -12
30
- e02300,Unemployment insurance benefits, 289, 187, 150, 141, 131, 120, 112, 115, 988, 150, 112, 148, 170, 175, 182, 189, 197, 205, 212, 219, 221, 227
31
- e02400,Total social security (OASDI) benefits, 4837, 5027, 5154, 5271, 5380, 5568, 5845, 6102, 6289, 6714, 7419, 7939, 8325, 8703, 9084, 9481, 9881, 10283, 10682, 10900, 11568, 11995
32
- e03150,Total deductible IRA contributions, 63, 64, 66, 69, 69, 72, 74, 79, 84, 84, 88, 92, 96, 100, 103, 107, 111, 115, 119, 126, 124, 129
33
- e03210,Student loan interest, 55, 55, 57, 58, 59, 62, 63, 67, 71, 71, 74, 77, 80, 82, 85, 88, 90, 93, 96, 99, 103, 106
34
- e03220,Educator expenses, 6, 6, 6, 6, 6, 7, 7, 7, 7, 8, 8, 8, 8, 9, 9, 9, 10, 10, 10, 11, 11, 11
35
- e03230,Tuition and fees from Form 8917, 24, 25, 25, 26, 26, 27, 28, 30, 32, 32, 33, 34, 36, 37, 38, 39, 41, 42, 43, 45, 46, 47
36
- e03240,Domestic production activities from Form 8903, 51, 53, 53, 54, 56, 57, 58, 62, 65, 66, 68, 71, 73, 75, 77, 79, 81, 83, 85, 86, 92, 93
37
- e03270,Self-employed health insurance deduction, 152, 155, 160, 171, 174, 177, 181, 188, 189, 196, 195, 197, 189, 191, 193, 196, 200, 204, 209, 218, 205, 210
38
- e03290,Health savings account deduction from Form 8889, 19, 19, 20, 21, 21, 22, 22, 23, 23, 24, 23, 24, 22, 23, 23, 23, 23, 24, 24, 25, 24, 24
39
- e03300,"Contributions to SEP, SIMPLE and qualified plans", 114, 117, 115, 118, 118, 121, 123, 130, 137, 138, 144, 150, 154, 159, 163, 167, 171, 176, 180, 192, 188, 192
15
+ e00200,"Wages, salaries, and tips for filing unit net of pension contributions", 35512, 37221, 37448, 37946, 39051, 40312, 41580, 41587, 44621, 47746, 49471, 51728, 53542, 55296, 56911, 58598, 60286, 61974, 63725, 66178, 66978, 68794
16
+ e00300,Taxable interest income, 537, 499, 497, 500, 538, 550, 554, 544, 541, 564, 658, 620, 669, 692, 723, 774, 821, 862, 901, 951, 969, 1008
17
+ e00400,Tax-exempt interest income, 343, 326, 322, 327, 353, 365, 369, 367, 367, 386, 455, 430, 466, 484, 506, 542, 574, 603, 626, 649, 684, 711
18
+ e00600,Ordinary dividends included in AGI, 1179, 1397, 1392, 1356, 1479, 1578, 1631, 1770, 1861, 1928, 1948, 2305, 2407, 2515, 2587, 2651, 2726, 2804, 2885, 2996, 3034, 3116
19
+ e00650,Qualified dividends included in ordinary dividends, 846, 1001, 992, 966, 1048, 1115, 1151, 1247, 1309, 1356, 1368, 1617, 1687, 1761, 1810, 1853, 1904, 1958, 2014, 2091, 2109, 2167
20
+ e00700,Taxable refunds of state and local income taxes, 163, 170, 174, 179, 186, 191, 196, 209, 221, 223, 234, 247, 256, 265, 273, 282, 291, 300, 308, 319, 326, 336
21
+ e00800,Alimony received, 47, 52, 60, 61, 70, 73, 76, 81, 87, 88, 93, 99, 103, 107, 112, 117, 122, 126, 131, 137, 144, 150
22
+ e00900,Sch C business net profit/loss for filing unit, 1657, 1740, 1774, 1752, 1814, 1874, 1868, 1887, 1982, 2015, 2061, 2196, 2261, 2329, 2389, 2443, 2496, 2549, 2607, 2698, 2730, 2805
23
+ e01100,Capital gain distributions not reported on Sch D, 13, 18, 18, 16, 22, 24, 22, 28, 50, 31, 22, 32, 34, 32, 31, 31, 32, 33, 34, 35, 36, 37
24
+ e01200,Other net gain/loss from Form 4797, -119, -164, -163, -147, -188, -198, -181, -233, -417, -253, -184, -265, -276, -267, -254, -249, -251, -255, -267, -281, -275, -283
25
+ e01400,Taxable IRA distributions, 1390, 1489, 1627, 1721, 1890, 1994, 2084, 2251, 2428, 2489, 2651, 2834, 2982, 3128, 3267, 3420, 3572, 3722, 3870, 4063, 4162, 4323
26
+ e01500,Total pensions and annuities, 5494, 5708, 5855, 5915, 6150, 6371, 6548, 6972, 7413, 7496, 7874, 8323, 8636, 8942, 9237, 9547, 9856, 10147, 10438, 10806, 11194, 11499
27
+ e01700,Taxable pensions and annuities, 3503, 3638, 3690, 3703, 3819, 3944, 4041, 4289, 4542, 4580, 4801, 5057, 5235, 5413, 5582, 5768, 5954, 6141, 6328, 6587, 6684, 6883
28
+ e02000,"Sch E total rental, royalty, partnership, S-corporation, etc, income/loss (includes e26270 and e27200)", 3365, 3727, 3814, 3772, 4017, 4275, 4324, 4069, 4920, 5124, 4448, 6476, 6557, 6537, 6478, 6390, 6354, 6446, 6653, 6962, 7083, 7295
29
+ e02100,Farm net income/loss for filing unit from Sch F, -45, -41, -19, -20, -15, -14, -13, -15, -17, -31, -31, -13, -14, -14, -14, -14, -13, -12, -11, -5, -15, -13
30
+ e02300,Unemployment insurance benefits, 289, 187, 150, 141, 131, 120, 112, 115, 988, 150, 112, 127, 160, 175, 182, 188, 193, 198, 204, 212, 214, 219
31
+ e02400,Total social security (OASDI) benefits, 4837, 5027, 5154, 5271, 5380, 5568, 5845, 6102, 6289, 6714, 7419, 7940, 8335, 8703, 9078, 9476, 9876, 10276, 10675, 10866, 11543, 11948
32
+ e03150,Total deductible IRA contributions, 63, 64, 66, 69, 69, 72, 74, 79, 84, 84, 89, 94, 97, 101, 105, 109, 114, 118, 122, 128, 126, 131
33
+ e03210,Student loan interest, 55, 55, 57, 58, 59, 62, 63, 67, 71, 71, 75, 79, 81, 84, 87, 90, 92, 95, 98, 101, 104, 107
34
+ e03220,Educator expenses, 6, 6, 6, 6, 6, 7, 7, 7, 7, 8, 8, 8, 9, 9, 9, 9, 10, 10, 10, 11, 11, 11
35
+ e03230,Tuition and fees from Form 8917, 24, 25, 25, 26, 26, 27, 28, 30, 32, 32, 33, 35, 36, 38, 39, 40, 42, 43, 44, 46, 47, 48
36
+ e03240,Domestic production activities from Form 8903, 51, 53, 53, 54, 56, 57, 58, 62, 65, 66, 69, 72, 74, 77, 79, 81, 83, 85, 86, 88, 93, 95
37
+ e03270,Self-employed health insurance deduction, 152, 155, 160, 171, 174, 177, 181, 188, 189, 196, 195, 200, 189, 191, 194, 197, 200, 204, 210, 219, 206, 210
38
+ e03290,Health savings account deduction from Form 8889, 19, 19, 20, 21, 21, 22, 22, 23, 23, 24, 23, 24, 22, 23, 23, 23, 23, 24, 24, 26, 24, 24
39
+ e03300,"Contributions to SEP, SIMPLE and qualified plans", 114, 117, 115, 118, 118, 121, 123, 130, 137, 138, 145, 152, 157, 162, 166, 170, 175, 180, 184, 195, 191, 195
40
40
  e03400,Penalty on early withdrawal of savings, 3, 3, 3, 3, 4, 4, 4, 4, 4, 4, 4, 5, 5, 5, 5, 5, 5, 6, 6, 6, 6, 6
41
- e03500,Alimony paid, 41, 45, 44, 46, 46, 47, 48, 51, 54, 54, 57, 60, 62, 64, 66, 67, 69, 71, 72, 75, 76, 77
42
- e07240,Retirement savings contributions credit from Form 8880, 6, 6, 6, 6, 6, 6, 7, 7, 7, 7, 8, 8, 8, 9, 9, 9, 10, 10, 10, 11, 11, 11
43
- e07260,Residential energy credit from Form 5695, 9, 9, 10, 10, 11, 11, 11, 12, 13, 13, 13, 14, 14, 15, 15, 16, 16, 17, 18, 19, 19, 19
44
- e07300,Foreign tax credit from Form 1116, 94, 97, 91, 88, 92, 97, 98, 92, 111, 116, 125, 125, 127, 127, 129, 131, 133, 136, 137, 141, 144, 147
45
- e07400,General business credit from Form 3800, 17, 16, 16, 15, 15, 16, 16, 15, 19, 19, 21, 21, 21, 21, 21, 22, 23, 23, 24, 24, 24, 25
41
+ e03500,Alimony paid, 41, 45, 44, 46, 46, 47, 48, 51, 54, 55, 57, 61, 63, 65, 67, 69, 70, 72, 74, 77, 77, 79
42
+ e07240,Retirement savings contributions credit from Form 8880, 6, 6, 6, 6, 6, 6, 7, 7, 7, 7, 8, 8, 9, 9, 9, 9, 10, 10, 10, 11, 11, 12
43
+ e07260,Residential energy credit from Form 5695, 9, 9, 10, 10, 11, 11, 11, 12, 13, 13, 13, 14, 15, 15, 16, 16, 17, 17, 18, 19, 19, 20
44
+ e07300,Foreign tax credit from Form 1116, 94, 97, 91, 88, 92, 97, 98, 92, 111, 116, 100, 146, 147, 146, 145, 142, 141, 143, 146, 152, 156, 161
45
+ e07400,General business credit from Form 3800, 17, 16, 16, 15, 15, 16, 16, 15, 19, 19, 17, 25, 25, 25, 24, 24, 24, 24, 25, 26, 26, 27
46
46
  e07600,Prior year minimum tax credit from Form 8801, 3, 3, 3, 3, 4, 4, 4, 4, 4, 4, 5, 5, 5, 5, 5, 5, 6, 6, 6, 6, 6, 7
47
47
  e09700,Recapture of Investment Credit, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0
48
48
  e09800,Unreported payroll taxes from Form 4137 or 8919, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0
49
- e09900,Penalty tax on qualified retirement plans, 35, 37, 39, 40, 43, 45, 46, 48, 50, 50, 51, 53, 54, 56, 57, 58, 60, 61, 63, 66, 68, 70
50
- e11200,Excess payroll (FICA/RRTA) tax withheld, 10, 11, 11, 12, 12, 13, 13, 14, 14, 15, 15, 16, 16, 17, 17, 18, 18, 19, 19, 20, 21, 21
51
- e17500,Itemizable medical and dental expenses. WARNING: this variable is zero below the floor in PUF data., 799, 833, 861, 906, 938, 962, 995, 1044, 1063, 1112, 1123, 1145, 1106, 1127, 1149, 1169, 1193, 1216, 1240, 1276, 1264, 1285
52
- e18400,Itemizable state and local income/sales taxes, 1669, 1768, 1803, 1855, 1944, 2004, 2052, 2178, 2306, 2326, 2428, 2525, 2611, 2699, 2782, 2866, 2948, 3035, 3123, 3237, 3322, 3412
53
- e18500,Itemizable real-estate taxes paid, 1145, 1200, 1251, 1298, 1358, 1409, 1449, 1545, 1642, 1663, 1743, 1821, 1891, 1962, 2031, 2101, 2171, 2245, 2321, 2404, 2464, 2540
54
- e19200,Itemizable interest paid, 1878, 1841, 1817, 1844, 1884, 1965, 2032, 2177, 2327, 2368, 2495, 2619, 2734, 2850, 2965, 3084, 3203, 3328, 3463, 3625, 3713, 3851
55
- e19800,Itemizable charitable giving: cash/check contributions. WARNING: this variable is already capped in PUF data., 887, 932, 951, 979, 1018, 1054, 1082, 1153, 1226, 1242, 1302, 1359, 1411, 1463, 1514, 1567, 1618, 1670, 1724, 1783, 1831, 1886
56
- e20100,Itemizable charitable giving: other than cash/check contributions. WARNING: this variable is already capped in PUF data., 224, 235, 233, 239, 245, 253, 260, 276, 293, 296, 310, 322, 334, 345, 356, 368, 380, 392, 405, 416, 427, 439
57
- e20400,Itemizable miscellaneous deductions. WARNING: this variable is zero below the floor in PUF data., 713, 740, 759, 786, 811, 838, 860, 912, 967, 975, 1019, 1059, 1097, 1135, 1171, 1206, 1242, 1280, 1316, 1364, 1408, 1448
58
- e24515,Sch D: Un-Recaptured Section 1250 Gain, 79, 110, 112, 100, 137, 147, 136, 176, 315, 199, 209, 192, 188, 182, 181, 183, 187, 192, 200, 206, 205, 213
59
- e24518,Sch D: 28% Rate Gain or Loss, 24, 34, 34, 30, 39, 41, 38, 49, 87, 55, 58, 54, 52, 50, 50, 50, 50, 50, 51, 52, 56, 56
60
- e26270,Sch E: Combined partnership and S-corporation net income/loss (includes k1bx14p and k1bx14s amounts and is included in e02000), 2741, 2969, 3037, 2995, 3222, 3424, 3455, 3244, 3910, 4062, 4398, 4394, 4447, 4477, 4519, 4594, 4687, 4766, 4836, 4951, 5066, 5178
61
- e27200,Sch E: Farm rent net income or loss (included in e02000), 35, 37, 38, 39, 44, 47, 49, 47, 58, 62, 68, 69, 71, 72, 75, 78, 81, 85, 90, 96, 92, 96
62
- e32800,Child/dependent-care expenses for qualifying persons from Form 2441, 108, 111, 113, 114, 118, 121, 123, 130, 137, 137, 143, 148, 152, 156, 160, 164, 168, 173, 178, 186, 187, 192
63
- e58990,Investment income elected amount from Form 4952, 14, 14, 15, 15, 16, 17, 17, 18, 19, 19, 20, 21, 21, 22, 22, 22, 23, 23, 23, 24, 26, 26
64
- e62900,Alternative Minimum Tax foreign tax credit from Form 6251, 78, 86, 84, 84, 90, 93, 95, 100, 106, 107, 111, 116, 119, 123, 126, 130, 133, 138, 140, 144, 149, 154
65
- e87521,Total tentative AmOppCredit amount for all students, 172, 176, 182, 184, 191, 197, 201, 213, 225, 227, 236, 245, 253, 261, 269, 278, 286, 296, 305, 318, 325, 336
66
- e87530,Adjusted qualified lifetime learning expenses for all students, 93, 92, 94, 96, 99, 102, 105, 111, 117, 118, 123, 128, 132, 137, 141, 145, 150, 153, 158, 163, 171, 176
67
- eitc,Federal EITC, 376, 369, 364, 352, 342, 343, 346, 355, 335, 348, 382, 396, 402, 409, 415, 420, 426, 433, 440, 451, 457, 467
49
+ e09900,Penalty tax on qualified retirement plans, 35, 37, 39, 40, 43, 45, 46, 48, 50, 50, 51, 54, 55, 57, 58, 59, 61, 63, 65, 67, 69, 71
50
+ e11200,Excess payroll (FICA/RRTA) tax withheld, 10, 11, 11, 12, 12, 13, 13, 14, 14, 15, 15, 16, 17, 17, 18, 18, 19, 19, 20, 20, 21, 22
51
+ e17500,Itemizable medical and dental expenses. WARNING: this variable is zero below the floor in PUF data., 799, 833, 861, 906, 938, 962, 995, 1044, 1063, 1112, 1123, 1159, 1107, 1129, 1151, 1172, 1196, 1219, 1244, 1282, 1268, 1289
52
+ e18400,Itemizable state and local income/sales taxes, 1669, 1768, 1803, 1855, 1944, 2004, 2052, 2178, 2306, 2326, 2438, 2567, 2658, 2747, 2832, 2922, 3012, 3100, 3185, 3302, 3378, 3468
53
+ e18500,Itemizable real-estate taxes paid, 1145, 1200, 1251, 1298, 1358, 1409, 1449, 1545, 1642, 1663, 1750, 1851, 1924, 1997, 2068, 2142, 2218, 2293, 2367, 2449, 2505, 2581
54
+ e19200,Itemizable interest paid, 1878, 1841, 1817, 1844, 1884, 1965, 2032, 2177, 2327, 2368, 2504, 2662, 2782, 2902, 3018, 3145, 3272, 3400, 3531, 3695, 3775, 3914
55
+ e19800,Itemizable charitable giving: cash/check contributions. WARNING: this variable is already capped in PUF data., 887, 932, 951, 979, 1018, 1054, 1082, 1153, 1226, 1242, 1307, 1381, 1436, 1489, 1542, 1598, 1653, 1706, 1758, 1817, 1862, 1917
56
+ e20100,Itemizable charitable giving: other than cash/check contributions. WARNING: this variable is already capped in PUF data., 224, 235, 233, 239, 245, 253, 260, 276, 293, 296, 311, 328, 340, 351, 363, 376, 389, 400, 414, 424, 434, 447
57
+ e20400,Itemizable miscellaneous deductions. WARNING: this variable is zero below the floor in PUF data., 713, 740, 759, 786, 811, 838, 860, 912, 967, 976, 1023, 1076, 1116, 1155, 1192, 1230, 1269, 1308, 1342, 1391, 1432, 1472
58
+ e24515,Sch D: Un-Recaptured Section 1250 Gain, 79, 110, 112, 100, 137, 147, 136, 176, 315, 193, 141, 200, 210, 202, 195, 194, 198, 202, 210, 217, 215, 224
59
+ e24518,Sch D: 28% Rate Gain or Loss, 24, 34, 34, 30, 39, 41, 38, 49, 87, 53, 39, 56, 58, 56, 54, 53, 53, 53, 54, 54, 59, 59
60
+ e26270,Sch E: Combined partnership and S-corporation net income/loss (includes k1bx14p and k1bx14s amounts and is included in e02000), 2741, 2969, 3037, 2995, 3222, 3424, 3455, 3244, 3910, 4062, 3520, 5112, 5164, 5137, 5078, 4998, 4958, 5018, 5150, 5345, 5508, 5658
61
+ e27200,Sch E: Farm rent net income or loss (included in e02000), 35, 37, 38, 39, 44, 47, 49, 47, 58, 62, 55, 80, 82, 83, 84, 85, 86, 90, 96, 104, 101, 105
62
+ e32800,Child/dependent-care expenses for qualifying persons from Form 2441, 108, 111, 113, 114, 118, 121, 123, 130, 137, 137, 143, 150, 155, 159, 163, 167, 172, 177, 182, 189, 190, 195
63
+ e58990,Investment income elected amount from Form 4952, 14, 14, 15, 15, 16, 17, 17, 18, 19, 19, 20, 21, 21, 22, 22, 23, 23, 24, 24, 24, 26, 27
64
+ e62900,Alternative Minimum Tax foreign tax credit from Form 6251, 78, 86, 84, 84, 90, 93, 95, 100, 106, 107, 112, 118, 121, 125, 128, 132, 136, 140, 143, 147, 152, 156
65
+ e87521,Total tentative AmOppCredit amount for all students, 172, 176, 182, 184, 191, 197, 201, 213, 225, 227, 237, 249, 258, 266, 274, 283, 292, 302, 311, 324, 330, 341
66
+ e87530,Adjusted qualified lifetime learning expenses for all students, 93, 92, 94, 96, 99, 102, 105, 111, 117, 118, 124, 130, 135, 139, 143, 148, 153, 157, 161, 166, 173, 179
67
+ eitc,Federal EITC, 376, 369, 364, 352, 342, 343, 346, 355, 335, 348, 387, 399, 402, 406, 412, 418, 425, 432, 439, 450, 456, 464
68
68
  elderly_dependents,number of dependents age 65+ in filing unit excluding taxpayer and spouse, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0
69
- g20500,Itemizable gross (before 10% AGI disregard) casualty or theft loss, 29, 30, 31, 32, 33, 35, 36, 38, 40, 41, 42, 44, 47, 48, 50, 52, 55, 57, 60, 63, 62, 66
70
- iitax,Federal income tax liability, 6826, 7764, 7820, 7778, 8605, 9071, 9251, 6827, 9422, 11452, 11929, 12145, 12523, 12849, 13188, 13577, 13998, 14428, 14862, 15419, 15805, 16254
71
- k1bx14p,Partner self-employment earnings/loss for taxpayer (included in e26270 total), -213, -239, -187, -162, -144, -139, -133, -129, -156, -168, -183, -181, -177, -174, -168, -158, -145, -124, -103, -68, -150, -123
72
- k1bx14s,Partner self-employment earnings/loss for spouse (included in e26270 total), -7, -9, 0, 2, 8, 10, 11, 11, 13, 14, 14, 14, 15, 16, 18, 21, 25, 27, 31, 34, 28, 33
69
+ g20500,Itemizable gross (before 10% AGI disregard) casualty or theft loss, 29, 30, 31, 32, 33, 35, 36, 38, 40, 41, 43, 45, 47, 49, 50, 53, 56, 58, 61, 64, 63, 67
70
+ iitax,Federal income tax liability, 6826, 7764, 7820, 7778, 8605, 9071, 9251, 6827, 9422, 11409, 10887, 12600, 13155, 13495, 13760, 14084, 14452, 14870, 15335, 15971, 16366, 16869
71
+ k1bx14p,Partner self-employment earnings/loss for taxpayer (included in e26270 total), -213, -239, -187, -162, -144, -139, -133, -129, -156, -168, -146, -211, -206, -200, -189, -172, -154, -130, -109, -73, -162, -135
72
+ k1bx14s,Partner self-employment earnings/loss for spouse (included in e26270 total), -7, -9, 0, 2, 8, 10, 11, 11, 13, 14, 11, 17, 17, 18, 20, 23, 26, 29, 33, 37, 31, 36
73
73
  nu06,Number of dependents under 6 years old, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0
74
74
  nu13,Number of dependents under 13 years old, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0
75
75
  p08000,Other tax credits (but not including Sch R credit), 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1
76
- p22250,Sch D: Net short-term capital gains/losses, -120, -173, -172, -151, -195, -212, -202, -267, -481, -308, -330, -304, -299, -292, -288, -288, -290, -293, -284, -285, -327, -335
77
- p23250,Sch D: Net long-term capital gains/losses, 2284, 3191, 3138, 2776, 3680, 3912, 3596, 4616, 8212, 5153, 5390, 4987, 4839, 4662, 4598, 4612, 4669, 4756, 4864, 5021, 5090, 5224
78
- payrolltax,Payroll taxes (ee+er) for OASDI+HI, 4917, 5091, 5141, 5215, 5352, 5497, 5667, 5696, 6069, 6441, 6769, 7016, 7253, 7477, 7690, 7906, 8129, 8363, 8611, 8939, 9038, 9280
79
- pencon_p,Contributions to defined-contribution pension plans for taxpayer, 856, 897, 916, 941, 963, 996, 1029, 1030, 1107, 1185, 1239, 1282, 1326, 1368, 1407, 1448, 1490, 1532, 1578, 1637, 1655, 1698
80
- pencon_s,Contributions to defined-contribution pension plans for spouse, 393, 410, 421, 424, 440, 452, 466, 466, 500, 535, 558, 577, 595, 612, 629, 645, 661, 678, 695, 720, 738, 756
76
+ p22250,Sch D: Net short-term capital gains/losses, -120, -173, -172, -151, -195, -212, -202, -267, -481, -300, -223, -316, -334, -325, -311, -306, -307, -309, -299, -301, -343, -351
77
+ p23250,Sch D: Net long-term capital gains/losses, 2284, 3191, 3138, 2776, 3680, 3912, 3596, 4616, 8212, 5011, 3634, 5193, 5407, 5179, 4965, 4902, 4932, 5006, 5111, 5284, 5345, 5484
78
+ payrolltax,Payroll taxes (ee+er) for OASDI+HI, 4917, 5091, 5141, 5215, 5352, 5497, 5667, 5696, 6069, 6441, 6728, 7035, 7286, 7529, 7756, 7988, 8222, 8458, 8706, 9055, 9140, 9395
79
+ pencon_p,Contributions to defined-contribution pension plans for taxpayer, 856, 897, 916, 941, 963, 996, 1029, 1030, 1107, 1185, 1229, 1286, 1333, 1379, 1421, 1464, 1509, 1550, 1596, 1659, 1675, 1721
80
+ pencon_s,Contributions to defined-contribution pension plans for spouse, 393, 410, 421, 424, 440, 452, 466, 466, 500, 535, 554, 579, 599, 617, 634, 652, 669, 686, 703, 730, 747, 766
taxcalc/tests/pufcsv_agg_expect.csv CHANGED
@@ -1,26 +1,26 @@
1
1
  ,2017,2018,2019,2020,2021,2022,2023,2024,2025,2026
2
2
  Returns (#m),190.9,194.3,197.3,200.1,202.9,205.6,208.4,211.2,214.0,216.8
3
- AGI ($b),11078.7,11816.6,12247.2,12722.3,14929.8,14973.8,15954.9,16597.5,17309.9,18000.8
4
- Itemizers (#m),45.7,19.4,20.0,21.0,22.6,22.8,21.7,21.2,21.2,51.7
5
- Itemized Deduction ($b),1274.3,602.7,633.9,692.3,761.9,782.6,788.6,808.1,833.2,2044.2
6
- Standard Deduction Filers (#m),145.2,174.8,177.2,178.5,179.6,182.8,186.7,190.0,192.7,165.0
7
- Standard Deduction ($b),1239.3,2865.3,2954.5,3025.8,3081.1,3234.0,3537.6,3798.4,3962.0,1893.0
8
- Personal Exemption ($b),1365.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,2000.8
9
- Taxable Income ($b),8112.2,9179.2,9520.5,9907.3,12003.1,11927.7,12697.7,13130.8,13698.9,13412.7
10
- Regular Tax ($b),1656.8,1712.3,1778.2,1838.3,2281.5,2282.7,2423.3,2489.9,2598.6,2793.0
11
- AMT Income ($b),10512.4,11343.5,11749.7,12180.1,14330.6,14356.1,15322.9,15943.1,16631.5,17084.9
12
- AMT Liability ($b),51.3,22.1,23.0,25.1,27.8,27.4,28.8,30.3,31.8,87.2
13
- AMT Filers (#m),5.7,0.2,0.2,0.3,0.4,0.3,0.3,0.3,0.3,7.1
14
- Tax before Credits ($b),1708.1,1734.4,1801.1,1863.4,2309.3,2310.1,2452.2,2520.2,2630.4,2880.2
15
- Refundable Credits ($b),102.9,117.5,118.5,642.0,802.6,119.2,126.9,133.5,136.0,122.8
16
- Nonrefundable Credits ($b),67.0,127.3,129.2,128.5,47.6,141.0,143.3,144.0,145.7,77.2
3
+ AGI ($b),11078.7,11816.6,12247.2,12722.3,14930.0,14939.1,15160.9,16963.9,17819.4,18529.6
4
+ Itemizers (#m),45.7,19.4,20.0,21.0,22.6,22.8,21.8,21.6,21.7,51.8
5
+ Itemized Deduction ($b),1274.3,602.7,633.9,692.3,761.9,782.8,795.2,830.0,854.2,2073.3
6
+ Standard Deduction Filers (#m),145.2,174.8,177.2,178.5,179.6,182.8,186.5,189.5,192.3,164.9
7
+ Standard Deduction ($b),1239.3,2865.3,2954.5,3025.8,3081.1,3234.0,3533.8,3787.3,3951.8,1892.3
8
+ Personal Exemption ($b),1365.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,1998.6
9
+ Taxable Income ($b),8112.2,9179.2,9520.5,9907.3,12003.2,11891.0,11879.0,13486.2,14199.8,13920.5
10
+ Regular Tax ($b),1656.8,1712.3,1778.2,1838.3,2281.5,2275.4,2228.1,2589.0,2727.0,2929.0
11
+ AMT Income ($b),10512.4,11343.5,11749.7,12180.1,14330.8,14321.1,14527.7,16287.6,17119.6,17599.2
12
+ AMT Liability ($b),51.3,22.1,23.0,25.1,27.8,27.4,28.7,31.2,32.7,89.9
13
+ AMT Filers (#m),5.7,0.2,0.2,0.3,0.4,0.3,0.2,0.3,0.3,7.4
14
+ Tax before Credits ($b),1708.1,1734.4,1801.1,1863.4,2309.4,2302.8,2256.8,2620.2,2759.7,3019.0
15
+ Refundable Credits ($b),102.9,117.5,118.5,642.0,802.6,119.2,128.4,133.4,135.7,121.7
16
+ Nonrefundable Credits ($b),67.0,127.3,129.2,128.5,47.6,141.0,137.8,148.6,150.5,81.9
17
17
  Reform Surtaxes ($b),0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0
18
- Other Taxes ($b),101.9,110.3,110.9,122.1,159.4,140.3,148.2,151.5,157.0,162.3
19
- Ind Income Tax ($b),1640.1,1599.8,1664.4,1215.0,1618.4,2190.2,2330.2,2394.2,2505.7,2842.5
20
- Payroll Taxes ($b),1021.9,1067.9,1118.1,1139.7,1231.5,1324.7,1410.9,1481.8,1552.2,1620.6
21
- Combined Liability ($b),2662.0,2667.7,2782.4,2354.8,2849.9,3514.9,3741.0,3876.0,4057.9,4463.1
22
- With Income Tax <= 0 (#m),88.5,94.0,95.1,129.1,122.6,95.7,97.1,98.6,99.6,96.7
23
- With Combined Tax <= 0 (#m),63.4,65.6,66.8,102.1,94.5,68.9,70.2,71.6,72.7,72.5
18
+ Other Taxes ($b),101.9,110.3,110.9,122.1,159.4,139.1,133.5,157.8,166.9,172.1
19
+ Ind Income Tax ($b),1640.1,1599.8,1664.4,1215.0,1618.5,2181.8,2124.2,2495.9,2640.4,2987.4
20
+ Payroll Taxes ($b),1021.9,1067.9,1118.1,1139.7,1231.5,1324.7,1402.2,1485.7,1559.3,1632.0
21
+ Combined Liability ($b),2662.0,2667.7,2782.4,2354.8,2850.0,3506.4,3526.4,3981.6,4199.7,4619.4
22
+ With Income Tax <= 0 (#m),88.5,94.0,95.1,129.1,122.6,95.7,97.8,98.3,99.1,96.2
23
+ With Combined Tax <= 0 (#m),63.4,65.6,66.8,102.1,94.5,68.9,70.7,71.3,72.2,72.1
24
24
  UBI Benefits ($b),0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0
25
- "Total Benefits, Consumption Value ($b)",1052.3,1104.9,1175.3,1243.9,1476.4,1411.5,1569.5,1707.8,1818.1,1924.4
26
- Total Benefits Cost ($b),1052.3,1104.9,1175.3,1243.9,1476.4,1411.5,1569.5,1707.8,1818.1,1924.4
25
+ "Total Benefits, Consumption Value ($b)",1052.3,1104.9,1175.3,1243.9,1476.4,1411.5,1569.5,1703.5,1817.8,1924.3
26
+ Total Benefits Cost ($b),1052.3,1104.9,1175.3,1243.9,1476.4,1411.5,1569.5,1703.5,1817.8,1924.3
taxcalc/tests/test_4package.py CHANGED
@@ -7,10 +7,10 @@ Tests for package existence and dependencies consistency.
7
7
 
8
8
  import os
9
9
  import re
10
+ import ast
10
11
  import subprocess
11
12
  import yaml
12
13
  import pytest
13
- import ast
14
14
 
15
15
 
16
16
  def extract_install_requires(setup_py_content):
@@ -24,8 +24,9 @@ def extract_install_requires(setup_py_content):
24
24
  list: A list of package requirements
25
25
  """
26
26
  # Use regex to find the install_requires list
27
- match = re.search(r'"install_requires"\s*:\s*\[([^\]]+)\]', setup_py_content, re.DOTALL)
28
-
27
+ match = re.search(
28
+ r'"install_requires"\s*:\s*\[([^\]]+)\]', setup_py_content, re.DOTALL
29
+ )
29
30
  if match:
30
31
  # Extract the contents of the list and split into packages
31
32
  packages_str = match.group(1)
@@ -50,7 +51,7 @@ def test_for_package_existence():
50
51
  out = subprocess.check_output(['conda', 'list', 'taxcalc']).decode('ascii')
51
52
  envless_out = out.replace('taxcalc-dev', 'environment')
52
53
  if re.search('taxcalc', envless_out) is not None:
53
- assert 'taxcalc package' == 'installed'
54
+ assert False, 'ERROR: taxcalc package is installed'
54
55
 
55
56
 
56
57
  def test_for_consistency(tests_path):
@@ -58,6 +59,7 @@ def test_for_consistency(tests_path):
58
59
  Ensure that there is consistency between environment.yml dependencies
59
60
  and conda.recipe/meta.yaml requirements.
60
61
  """
62
+ # pylint: disable=too-many-locals
61
63
  dev_pkgs = set([
62
64
  'pytest',
63
65
  'pytest-xdist',
@@ -71,7 +73,7 @@ def test_for_consistency(tests_path):
71
73
  # read conda.recipe/meta.yaml requirements
72
74
  meta_file = os.path.join(tests_path, '..', '..',
73
75
  'conda.recipe', 'meta.yaml')
74
- with open(meta_file, 'r') as stream:
76
+ with open(meta_file, 'r', encoding='utf-8') as stream:
75
77
  meta = yaml.safe_load(stream)
76
78
  bld = set(meta['requirements']['build'])
77
79
  run = set(meta['requirements']['run'])
@@ -80,7 +82,7 @@ def test_for_consistency(tests_path):
80
82
  # read environment.yml dependencies
81
83
  envr_file = os.path.join(tests_path, '..', '..',
82
84
  'environment.yml')
83
- with open(envr_file, 'r') as stream:
85
+ with open(envr_file, 'r', encoding='utf-8') as stream:
84
86
  envr = yaml.safe_load(stream)
85
87
 
86
88
  env = []
@@ -97,7 +99,7 @@ def test_for_consistency(tests_path):
97
99
  # Read the setup.py file and extract the install_requires list
98
100
  setup_file = os.path.join(tests_path, '..', '..',
99
101
  'setup.py')
100
- with open(setup_file, 'r') as f:
102
+ with open(setup_file, 'r', encoding='utf-8') as f:
101
103
  setup_py_content = f.read()
102
104
  setup = set(extract_install_requires(setup_py_content))
103
105
  # confirm that setup.py
taxcalc/tests/test_benefits.py CHANGED
@@ -16,8 +16,9 @@ import os
16
16
  import pytest
17
17
  import numpy as np
18
18
  import pandas as pd
19
- # pylint: disable=import-error
20
- from taxcalc import Policy, Records, Calculator
19
+ from taxcalc.policy import Policy
20
+ from taxcalc.records import Records
21
+ from taxcalc.calculator import Calculator
21
22
 
22
23
 
23
24
  @pytest.mark.benefits
@@ -33,11 +34,11 @@ def test_benefits(tests_path, cps_fullsample):
33
34
  start_year = recs.current_year
34
35
  calc = Calculator(policy=Policy(), records=recs, verbose=False)
35
36
  assert calc.current_year == start_year
36
- year_list = list()
37
- bname_list = list()
38
- benamt_list = list()
39
- bencnt_list = list()
40
- benavg_list = list()
37
+ year_list = []
38
+ bname_list = []
39
+ benamt_list = []
40
+ bencnt_list = []
41
+ benavg_list = []
41
42
  for year in range(start_year, 2034 + 1):
42
43
  calc.advance_to_year(year)
43
44
  size = calc.array('XTOT')
@@ -46,7 +47,7 @@ def test_benefits(tests_path, cps_fullsample):
46
47
  # (head counts include all members of filing unit receiving a benefit,
47
48
  # which means benavg is f.unit benefit amount divided by f.unit size)
48
49
  for bname in benefit_names:
49
- ben = calc.array('{}_ben'.format(bname))
50
+ ben = calc.array(f'{bname}_ben')
50
51
  benamt = round((ben * wght).sum() * 1e-9, 3)
51
52
  bencnt = round((size[ben > 0] * wght[ben > 0]).sum() * 1e-6, 3)
52
53
  benavg = round(benamt / bencnt, 1)