taxcalc 4.4.1__py3-none-any.whl → 4.6.0__py3-none-any.whl

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Files changed (31) hide show
  1. taxcalc/__init__.py +1 -1
  2. taxcalc/calcfunctions.py +2 -6
  3. taxcalc/calculator.py +15 -15
  4. taxcalc/cli/tc.py +192 -109
  5. taxcalc/consumption.json +1 -1
  6. taxcalc/cps_weights.csv.gz +0 -0
  7. taxcalc/growdiff.json +1 -1
  8. taxcalc/growfactors.csv +26 -25
  9. taxcalc/policy.py +4 -13
  10. taxcalc/policy_current_law.json +90 -90
  11. taxcalc/puf_ratios.csv +15 -14
  12. taxcalc/puf_weights.csv.gz +0 -0
  13. taxcalc/reforms/ext.json +25 -22
  14. taxcalc/taxcalcio.py +285 -298
  15. taxcalc/tests/conftest.py +1 -1
  16. taxcalc/tests/cpscsv_agg_expect.csv +22 -22
  17. taxcalc/tests/puf_var_wght_means_by_year.csv +70 -70
  18. taxcalc/tests/pufcsv_agg_expect.csv +22 -22
  19. taxcalc/tests/test_4package.py +1 -0
  20. taxcalc/tests/test_calculator.py +2 -2
  21. taxcalc/tests/test_compare.py +1 -1
  22. taxcalc/tests/test_parameters.py +1 -1
  23. taxcalc/tests/test_reforms.py +1 -1
  24. taxcalc/tests/test_taxcalcio.py +86 -107
  25. taxcalc/utils.py +4 -10
  26. {taxcalc-4.4.1.dist-info → taxcalc-4.6.0.dist-info}/METADATA +3 -2
  27. {taxcalc-4.4.1.dist-info → taxcalc-4.6.0.dist-info}/RECORD +31 -31
  28. {taxcalc-4.4.1.dist-info → taxcalc-4.6.0.dist-info}/WHEEL +1 -1
  29. {taxcalc-4.4.1.dist-info → taxcalc-4.6.0.dist-info}/entry_points.txt +0 -0
  30. {taxcalc-4.4.1.dist-info → taxcalc-4.6.0.dist-info/licenses}/LICENSE +0 -0
  31. {taxcalc-4.4.1.dist-info → taxcalc-4.6.0.dist-info}/top_level.txt +0 -0
taxcalc/reforms/ext.json CHANGED
@@ -1,45 +1,48 @@
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  // REFORM TO EXTEND TEMPORARY TCJA PROVISIONS BEYOND 2025
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- // USING TAX-CALCULATOR 4.4.0
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- // WITH 2025-to-2026 INDEXING FACTOR = 1.024900
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- // AND 2028-to-2029 INDEXING FACTOR = 1.021800
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+ // USING TAX-CALCULATOR 4.5.0
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+ // WITH 2025-to-2026 INDEXING FACTOR = 1.022300
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+ // AND 2028-to-2029 INDEXING FACTOR = 1.022600
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  {
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  "II_rt1": {"2026": 0.10},
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- "II_brk1": {"2026": [12221.93, 24443.86, 12221.93, 17423.3, 24443.86]},
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+ "II_brk1": {"2026": [12190.93, 24381.86, 12190.93, 17379.1, 24381.86]},
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  "PT_rt1": {"2026": 0.10},
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- "PT_brk1": {"2026": [12221.93, 24443.86, 12221.93, 17423.3, 24443.86]},
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+ "PT_brk1": {"2026": [12190.93, 24381.86, 12190.93, 17379.1, 24381.86]},
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  "II_rt2": {"2026": 0.12},
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- "II_brk2": {"2026": [49682.03, 99364.06, 49682.03, 66464.76, 99364.06]},
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+ "II_brk2": {"2026": [49555.99, 99111.98, 49555.99, 66296.16, 99111.98]},
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  "PT_rt2": {"2026": 0.12},
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- "PT_brk2": {"2026": [49682.03, 99364.06, 49682.03, 66464.76, 99364.06]},
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+ "PT_brk2": {"2026": [49555.99, 99111.98, 49555.99, 66296.16, 99111.98]},
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  "II_rt3": {"2026": 0.22},
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- "II_brk3": {"2026": [105923.42, 211846.83, 105923.42, 105923.42, 211846.83]},
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+ "II_brk3": {"2026": [105654.7, 211309.41, 105654.7, 105654.7, 211309.41]},
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  "PT_rt3": {"2026": 0.22},
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- "PT_brk3": {"2026": [105923.42, 211846.83, 105923.42, 105923.42, 211846.83]},
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+ "PT_brk3": {"2026": [105654.7, 211309.41, 105654.7, 105654.7, 211309.41]},
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  "II_rt4": {"2026": 0.24},
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- "II_brk4": {"2026": [202212.77, 404425.54, 202212.77, 202212.77, 404425.54]},
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+ "II_brk4": {"2026": [201699.79, 403399.58, 201699.79, 201699.79, 403399.58]},
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  "PT_rt4": {"2026": 0.24},
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- "PT_brk4": {"2026": [202212.77, 404425.54, 202212.77, 202212.77, 404425.54]},
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+ "PT_brk4": {"2026": [201699.79, 403399.58, 201699.79, 201699.79, 403399.58]},
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  "II_rt5": {"2026": 0.32},
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- "II_brk5": {"2026": [256763.07, 513526.14, 256763.07, 256737.45, 513526.14]},
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+ "II_brk5": {"2026": [256111.71, 512223.42, 256111.71, 256086.15, 512223.42]},
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  "PT_rt5": {"2026": 0.32},
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- "PT_brk5": {"2026": [256763.07, 513526.14, 256763.07, 256737.45, 513526.14]},
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+ "PT_brk5": {"2026": [256111.71, 512223.42, 256111.71, 256086.15, 512223.42]},
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  "II_rt6": {"2026": 0.35},
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- "II_brk6": {"2026": [641946.12, 770314.84, 385157.42, 641946.12, 770314.84]},
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+ "II_brk6": {"2026": [640317.6, 768360.68, 384180.34, 640317.6, 768360.68]},
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  "PT_rt6": {"2026": 0.35},
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- "PT_brk6": {"2026": [641946.12, 770314.84, 385157.42, 641946.12, 770314.84]},
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+ "PT_brk6": {"2026": [640317.6, 768360.68, 384180.34, 640317.6, 768360.68]},
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  "II_rt7": {"2026": 0.37},
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  "II_brk7": {"2026": [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]},
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  "PT_rt7": {"2026": 0.37},
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  "PT_brk7": {"2026": [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]},
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  "CTC_c": {"2026": 2000.00},
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- "ACTC_c": {"2026": 1700.00},
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+ "ACTC_c": {"2026": 1776.67},
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+ "ACTC_c-indexed": {"2026": true},
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+ "ACTC_c": {"2032": 2000.00},
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+ "ACTC_c-indexed": {"2032": false},
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  "ODC_c": {"2026": 500.00},
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  "CTC_ps": {"2026": [200000.0, 400000.0, 200000.0, 200000.0, 400000.0]},
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  "ACTC_Income_thd": {"2026": 2500.00},
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- "AMT_em": {"2026": [90293.69, 140411.3, 70205.65, 90293.69, 140411.3]},
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- "AMT_em_ps": {"2026": [641946.12, 1283892.23, 641946.12, 641946.12, 1283892.23]},
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- "AMT_em_pe": {"2026": 945745.66},
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- "STD": {"2026": [15373.5, 30747.0, 15373.5, 23060.25, 30747.0]},
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+ "AMT_em": {"2026": [90064.63, 140055.1, 70027.55, 90064.63, 140055.1]},
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+ "AMT_em_ps": {"2026": [640317.6, 1280635.21, 640317.6, 640317.6, 1280635.21]},
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+ "AMT_em_pe": {"2026": 940953.35},
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+ "STD": {"2026": [15334.5, 30669.0, 15334.5, 23001.75, 30669.0]},
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  "ID_AllTaxes_c": {"2026": [10000.0, 10000.0, 5000.0, 10000.0, 10000.0]},
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  "ID_Charity_crt_cash": {"2026": 0.60},
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  "ID_Casualty_hc": {"2026": 1.00},
@@ -50,10 +53,10 @@
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  "II_em": {"2026": 0.00},
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  "II_em_ps": {"2026": [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]},
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  "PT_qbid_rt": {"2026": 0.20},
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- "PT_qbid_taxinc_thd": {"2026": [202212.77, 404425.54, 202212.77, 202212.77, 202212.77]},
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+ "PT_qbid_taxinc_thd": {"2026": [201699.79, 403399.58, 201699.79, 201699.79, 201699.79]},
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  "PT_qbid_taxinc_gap": {"2026": [50000.0, 100000.0, 50000.0, 50000.0, 100000.0]},
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  "PT_qbid_w2_wages_rt": {"2026": 0.50},
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  "PT_qbid_alt_w2_wages_rt": {"2026": 0.25},
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  "PT_qbid_alt_property_rt": {"2026": 0.03},
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- "ALD_BusinessLosses_c": {"2029": [342803.73, 685607.47, 342803.73, 342803.73, 685607.47]}
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+ "ALD_BusinessLosses_c": {"2029": [342904.94, 685809.88, 342904.94, 342904.94, 685809.88]}
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  }