taxcalc 4.6.3__py3-none-any.whl → 5.0.0__py3-none-any.whl

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Files changed (31) hide show
  1. taxcalc/__init__.py +1 -1
  2. taxcalc/calcfunctions.py +54 -459
  3. taxcalc/calculator.py +9 -7
  4. taxcalc/parameters.py +0 -3
  5. taxcalc/policy.py +37 -30
  6. taxcalc/policy_current_law.json +736 -4554
  7. taxcalc/records_variables.json +0 -40
  8. taxcalc/reforms/2017_law.json +1 -15
  9. taxcalc/reforms/Larson2019.json +3 -3
  10. taxcalc/reforms/TCJA.json +2 -30
  11. taxcalc/reforms/Trump2016.json +1 -16
  12. taxcalc/reforms/Trump2017.json +1 -10
  13. taxcalc/reforms/ext.json +1 -15
  14. taxcalc/tests/conftest.py +2 -2
  15. taxcalc/tests/pufcsv_agg_expect.csv +2 -2
  16. taxcalc/tests/reforms.json +36 -88
  17. taxcalc/tests/reforms_expect.csv +32 -35
  18. taxcalc/tests/test_calcfunctions.py +1 -1
  19. taxcalc/tests/test_calculator.py +9 -81
  20. taxcalc/tests/test_compatible_data.py +0 -6
  21. taxcalc/tests/test_parameters.py +4 -0
  22. taxcalc/tests/test_policy.py +4 -30
  23. taxcalc/tests/test_pufcsv.py +0 -56
  24. taxcalc/tests/test_reforms.py +2 -2
  25. taxcalc/tests/test_utils.py +59 -59
  26. {taxcalc-4.6.3.dist-info → taxcalc-5.0.0.dist-info}/METADATA +1 -1
  27. {taxcalc-4.6.3.dist-info → taxcalc-5.0.0.dist-info}/RECORD +31 -31
  28. {taxcalc-4.6.3.dist-info → taxcalc-5.0.0.dist-info}/WHEEL +0 -0
  29. {taxcalc-4.6.3.dist-info → taxcalc-5.0.0.dist-info}/entry_points.txt +0 -0
  30. {taxcalc-4.6.3.dist-info → taxcalc-5.0.0.dist-info}/licenses/LICENSE +0 -0
  31. {taxcalc-4.6.3.dist-info → taxcalc-5.0.0.dist-info}/top_level.txt +0 -0
taxcalc/calculator.py CHANGED
@@ -14,7 +14,7 @@ import paramtools
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  from taxcalc.calcfunctions import (TaxInc, SchXYZTax, GainsTax, AGIsurtax,
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  NetInvIncTax, AMT, EI_PayrollTax, Adj,
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  DependentCare, ALD_InvInc_ec_base, CapGains,
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- SSBenefits, UBI, AGI, ItemDedCap, ItemDed,
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+ SSBenefits, UBI, AGI, ItemDed,
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  StdDed, AdditionalMedicareTax, F2441, EITC,
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  RefundablePayrollTaxCredit,
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  ChildDepTaxCredit, AdditionalCTC, CTC_new,
@@ -22,7 +22,6 @@ from taxcalc.calcfunctions import (TaxInc, SchXYZTax, GainsTax, AGIsurtax,
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  AmOppCreditParts, EducationTaxCredit,
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  CharityCredit,
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  NonrefundableCredits, C1040, IITAX,
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- BenefitSurtax, BenefitLimitation,
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  FairShareTax, LumpSumTax, BenefitPrograms,
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  ExpandIncome, AfterTaxIncome)
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  from taxcalc.policy import Policy
@@ -171,8 +170,6 @@ class Calculator():
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  UBI(self.__policy, self.__records)
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  BenefitPrograms(self)
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  self._calc_one_year(zero_out_calc_vars)
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- BenefitSurtax(self)
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- BenefitLimitation(self)
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  FairShareTax(self.__policy, self.__records)
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  LumpSumTax(self.__policy, self.__records)
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  ExpandIncome(self.__policy, self.__records)
@@ -1207,7 +1204,10 @@ class Calculator():
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  pval = getattr(updated, pname).tolist()[0]
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  if mdata_base[pname]['type'] == 'bool':
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  if isinstance(pval, list):
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- pval = [bool(item) for item in pval]
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+ pval = ( # pragma: no cover
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+ # there are no bool list parameters
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+ [bool(item) for item in pval]
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+ )
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  else:
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  pval = bool(pval)
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  doc += f' {pname} : {pval}\n'
@@ -1245,7 +1245,10 @@ class Calculator():
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  ptype = mdata_base[pname]['type']
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  if isinstance(pval, list):
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  if ptype == 'bool':
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- pval = [bool(item) for item in pval]
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+ pval = ( # pragma: no cover
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+ # there are no bool list parameters
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+ [bool(item) for item in pval]
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+ )
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  elif ptype == 'bool':
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  pval = bool(pval)
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  doc += f' baseline_value: {pval}\n'
@@ -1388,7 +1391,6 @@ class Calculator():
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  CapGains(self.__policy, self.__records)
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  SSBenefits(self.__policy, self.__records)
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  AGI(self.__policy, self.__records)
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- ItemDedCap(self.__policy, self.__records)
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  ItemDed(self.__policy, self.__records)
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  AdditionalMedicareTax(self.__policy, self.__records)
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  StdDed(self.__policy, self.__records)
taxcalc/parameters.py CHANGED
@@ -327,8 +327,6 @@ class Parameters(paramtools.Parameters):
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  # that revert to their pre-TCJA values.
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  long_params = ['II_brk7', 'II_brk6', 'II_brk5', 'II_brk4',
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  'II_brk3', 'II_brk2', 'II_brk1',
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- 'PT_brk7', 'PT_brk6', 'PT_brk5', 'PT_brk4',
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- 'PT_brk3', 'PT_brk2', 'PT_brk1',
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  'PT_qbid_taxinc_thd',
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  'ALD_BusinessLosses_c',
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  'STD', 'II_em', 'II_em_ps',
@@ -837,7 +835,6 @@ class Parameters(paramtools.Parameters):
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  # params_to_trace = ['II_em']
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  # params_to_trace = ['II_brk3']
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  params_to_trace = ['EITC_c']
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- # params_to_trace = ['ID_AmountCap_Switch']
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  if trace and param in params_to_trace: # pragma: no cover
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  vlabel = None
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  vvalue = None
taxcalc/policy.py CHANGED
@@ -55,29 +55,44 @@ class Policy(Parameters):
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  return last_budget_year - Policy.JSON_START_YEAR + 1
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  # NOTE: the following three data structures use internal parameter names:
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- # (1) specify which Policy parameters have been removed or renamed
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+ # (1) specify which Policy parameters have been removed or renamed recently
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+ # where "recently" means in the last major release
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  REMOVED_PARAMS = {
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- # following five parameters removed in PR 2223 merged on 2019-02-06
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- 'DependentCredit_Child_c': 'is a removed parameter name',
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- 'DependentCredit_Nonchild_c': 'is a removed parameter name',
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- 'DependentCredit_before_CTC': 'is a removed parameter name',
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- 'FilerCredit_c': 'is a removed parameter name',
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- 'ALD_InvInc_ec_base_RyanBrady': 'is a removed parameter name',
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- # following parameters renamed in PR 2345 merged on 2019-06-24
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- 'PT_excl_rt':
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- 'was renamed PT_qbid_rt in release 2.4.0',
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- 'PT_excl_wagelim_thd':
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- 'was renamed PT_qbid_taxinc_thd in release 2.4.0',
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- 'PT_excl_wagelim_prt':
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- 'was renamed PT_qbid_taxinc_gap in release 2.4.0',
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- 'PT_excl_wagelim_rt':
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- 'was renamed PT_qbid_w2_wages_rt in release 2.4.0',
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- 'CTC_c_under5_bonus': 'was renamed CTC_c_under6_bonus.',
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- 'ACTC_rt_bonus_under5family':
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- 'was renamed ACTC_rt_bonus_under6family.',
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- 'CTC_new_c_under5_bonus': 'was renamed CTC_new_c_under6_bonus.'
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+ # following parameters were renamed in PR 2918
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+ 'SS_thd50': 'was renamed SS_thd1 in Tax-Calculator 5.0.0',
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+ 'SS_thd85': 'was renamed SS_thd2 in Tax-Calculator 5.0.0',
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+ # following parameters were removed in PR 2619
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+ 'PT_rt1': 'was removed in Tax-Calculator 5.0.0',
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+ 'PT_rt2': 'was removed in Tax-Calculator 5.0.0',
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+ 'PT_rt3': 'was removed in Tax-Calculator 5.0.0',
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+ 'PT_rt4': 'was removed in Tax-Calculator 5.0.0',
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+ 'PT_rt5': 'was removed in Tax-Calculator 5.0.0',
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+ 'PT_rt6': 'was removed in Tax-Calculator 5.0.0',
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+ 'PT_rt7': 'was removed in Tax-Calculator 5.0.0',
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+ 'PT_rt8': 'was removed in Tax-Calculator 5.0.0',
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+ 'PT_brk1': 'was removed in Tax-Calculator 5.0.0',
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+ 'PT_brk2': 'was removed in Tax-Calculator 5.0.0',
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+ 'PT_brk3': 'was removed in Tax-Calculator 5.0.0',
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+ 'PT_brk4': 'was removed in Tax-Calculator 5.0.0',
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+ 'PT_brk5': 'was removed in Tax-Calculator 5.0.0',
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+ 'PT_brk6': 'was removed in Tax-Calculator 5.0.0',
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+ 'PT_brk7': 'was removed in Tax-Calculator 5.0.0',
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+ 'PT_EligibleRate_active': 'was removed in Tax-Calculator 5.0.0',
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+ 'PT_EligibleRate_passive': 'was removed in Tax-Calculator 5.0.0',
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+ 'PT_wages_active_income': 'was removed in Tax-Calculator 5.0.0',
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+ 'PT_top_stacking': 'was removed in Tax-Calculator 5.0.0',
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+ # following parameters were removed in PR 2620
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+ 'ID_AmountCap_Switch': 'was removed in Tax-Calculator 5.0.0',
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+ 'ID_AmountCap_rt': 'was removed in Tax-Calculator 5.0.0',
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+ 'ID_BenefitCap_Switch': 'was removed in Tax-Calculator 5.0.0',
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+ 'ID_BenefitCap_rt': 'was removed in Tax-Calculator 5.0.0',
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+ 'ID_BenefitSurtax_Switch': 'was removed in Tax-Calculator 5.0.0',
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+ 'ID_BenefitSurtax_crt': 'was removed in Tax-Calculator 5.0.0',
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+ 'ID_BenefitSurtax_trt': 'was removed in Tax-Calculator 5.0.0',
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+ 'ID_BenefitSurtax_em': 'was removed in Tax-Calculator 5.0.0',
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  }
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  # (2) specify which Policy parameters have been redefined recently
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+ # where "recently" means in the last major release
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  REDEFINED_PARAMS = {}
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  # (3) specify which Policy parameters are wage (rather than price) indexed
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  WAGE_INDEXED_PARAMS = ['SS_Earnings_c', 'SS_Earnings_thd']
@@ -143,20 +158,12 @@ class Policy(Parameters):
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  None
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  )
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  deprecated_parameters = [
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- 'ID_AmountCap_Switch',
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- 'ID_AmountCap_rt',
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- 'ID_BenefitCap_Switch',
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- 'ID_BenefitCap_rt',
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- 'ID_BenefitSurtax_Switch',
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- 'ID_BenefitSurtax_crt',
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- 'ID_BenefitSurtax_trt',
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- 'ID_BenefitSurtax_em',
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  ]
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  for param in reform.keys():
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  if param in deprecated_parameters:
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- print(
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+ print( # pragma: no cover
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  f'DEPRECATION WARNING: the {param} policy parameter\n'
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- 'is scheduled to be removed in Tax-Calculator 5.0.0;\n'
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+ 'is scheduled to be removed in Tax-Calculator 6.0.0;\n'
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  'if you think this removal should not happen, open an\n'
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  'issue on GitHub to make your case for non-removal.'
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  )