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

taxcalc/tests/reforms.json

@@ -49,8 +49,8 @@
   "6": {
       "baseline": "2017_law.json",
       "start_year": 2015,
-      "value": {"SS_thd50": [0, 0, 0, 0, 0],
-                "SS_thd85": [0, 0, 0, 0, 0],
+      "value": {"SS_thd1": [0, 0, 0, 0, 0],
+                "SS_thd2": [0, 0, 0, 0, 0],
                 "SS_percentage1": 1,
                 "SS_percentage2": 1},
       "name": "All OASDI benefits included in AGI",
@@ -259,16 +259,6 @@
   },
 
   "29": {
-      "baseline": "2017_law.json",
-      "start_year": 2015,
-      "value": {"ID_BenefitSurtax_crt": 0.06,
-                "ID_BenefitSurtax_trt": 1},
-      "name": "Limit tax value of itemded to 6% of AGI",
-      "output_type": "iitax",
-      "compare_with": {"Budget Options": [11, 9, 8, 7]}
-  },
-
-  "30": {
       "baseline": "2017_law.json",
       "start_year": 2015,
       "value": {"CG_rt1": 0.02,
@@ -282,7 +272,7 @@
       "compare_with": {}
   },
 
-  "31": {
+  "30": {
       "baseline": "policy_current_law.json",
       "start_year": 2016,
       "value": {"ODC_c": 600},
@@ -291,7 +281,7 @@
       "compare_with": {}
   },
 
-  "32": {
+  "31": {
       "baseline": "2017_law.json",
       "start_year": 2015,
       "value": {"II_rt1": 0.11,
@@ -300,20 +290,13 @@
                 "II_rt4": 0.29,
                 "II_rt5": 0.34,
                 "II_rt6": 0.36,
-                "II_rt7": 0.406,
-                "PT_rt1": 0.11,
-                "PT_rt2": 0.16,
-                "PT_rt3": 0.26,
-                "PT_rt4": 0.29,
-                "PT_rt5": 0.34,
-                "PT_rt6": 0.36,
-                "PT_rt7": 0.406},
+                "II_rt7": 0.406},
       "name": "Increase tax rate in each bracket by 1 pts",
       "output_type": "iitax",
       "compare_with": {"Budget Options": [56, 60, 65, 69]}
   },
 
-  "33": {
+  "32": {
       "baseline": "2017_law.json",
       "start_year": 2015,
       "value": {"II_rt1": 0.10,
@@ -322,20 +305,13 @@
                 "II_rt4": 0.29,
                 "II_rt5": 0.34,
                 "II_rt6": 0.36,
-                "II_rt7": 0.406,
-                "PT_rt1": 0.10,
-                "PT_rt2": 0.15,
-                "PT_rt3": 0.25,
-                "PT_rt4": 0.29,
-                "PT_rt5": 0.34,
-                "PT_rt6": 0.36,
-                "PT_rt7": 0.406},
+                "II_rt7": 0.406},
       "name": "Increase top four rates by 1 pts",
       "output_type": "iitax",
       "compare_with": {"Budget Options": [11, 12, 14, 15]}
   },
 
-  "34": {
+  "33": {
       "baseline": "2017_law.json",
       "start_year": 2015,
       "value": {"II_rt1": 0.10,
@@ -344,20 +320,13 @@
                 "II_rt4": 0.28,
                 "II_rt5": 0.33,
                 "II_rt6": 0.36,
-                "II_rt7": 0.406,
-                "PT_rt1": 0.10,
-                "PT_rt2": 0.15,
-                "PT_rt3": 0.25,
-                "PT_rt4": 0.28,
-                "PT_rt5": 0.33,
-                "PT_rt6": 0.36,
-                "PT_rt7": 0.406},
+                "II_rt7": 0.406},
       "name": "Increase top two rates by 1 pts",
       "output_type": "iitax",
       "compare_with": {"Budget Options": [7, 8, 9, 10]}
   },
 
-  "35": {
+  "34": {
       "baseline": "2017_law.json",
       "start_year": 2015,
       "value": {"AMT_em": [54600, 84400, 42700, 54600, 84400]},
@@ -366,7 +335,7 @@
       "compare_with": {}
   },
 
-  "36": {
+  "35": {
       "baseline": "2017_law.json",
       "start_year": 2015,
       "value": {"AMT_em_ps": [129200, 168900, 89450, 129200, 168900]},
@@ -375,7 +344,7 @@
       "compare_with": {}
   },
 
-  "37": {
+  "36": {
       "baseline": "2017_law.json",
       "start_year": 2015,
       "value": {"AMT_prt": 0.27},
@@ -384,7 +353,7 @@
       "compare_with": {}
   },
 
-  "38": {
+  "37": {
       "baseline": "2017_law.json",
       "start_year": 2015,
       "value": {"AMT_rt1": 0.28},
@@ -393,7 +362,7 @@
       "compare_with": {}
   },
 
-  "39": {
+  "38": {
       "baseline": "2017_law.json",
       "start_year": 2015,
       "value": {"AMT_rt2": 0.04},
@@ -402,7 +371,7 @@
       "compare_with": {}
   },
 
-  "40": {
+  "39": {
       "baseline": "2017_law.json",
       "start_year": 2015,
       "value": {"AMT_brk1": 195400},
@@ -411,7 +380,7 @@
       "compare_with": {}
   },
 
-  "41": {
+  "40": {
       "baseline": "2017_law.json",
       "start_year": 2015,
       "value": {"CTC_c": 0, "ACTC_c": 0},
@@ -420,7 +389,7 @@
       "compare_with": {"Tax Expenditure": [57.3, 57.0, 57.1, 56.8]}
   },
 
-  "42": {
+  "41": {
       "baseline": "2017_law.json",
       "start_year": 2015,
       "value": {"CTC_prt": 0.06},
@@ -429,7 +398,7 @@
       "compare_with": {}
   },
 
-  "43": {
+  "42": {
       "baseline": "2017_law.json",
       "start_year": 2015,
       "value": {"CTC_ps": [76000, 111000, 56000, 76000, 76000]},
@@ -438,7 +407,7 @@
       "compare_with": {}
   },
 
-  "44": {
+  "43": {
       "baseline": "2017_law.json",
       "start_year": 2015,
       "value": {"EITC_rt": [0, 0, 0, 0]},
@@ -447,7 +416,7 @@
       "compare_with": {"Tax Expenditure": [70.4, 71.1, 72.2, 69.9]}
   },
 
-  "45": {
+  "44": {
       "baseline": "2017_law.json",
       "start_year": 2015,
       "value": {"EITC_prt": [0.0865, 0.1698, 0.2206, 0.2206]},
@@ -456,7 +425,7 @@
       "compare_with": {}
   },
 
-  "46": {
+  "45": {
       "baseline": "2017_law.json",
       "start_year": 2015,
       "value": {"EITC_ps": [9240, 19110, 19110, 19110]},
@@ -465,7 +434,7 @@
       "compare_with": {}
   },
 
-  "47": {
+  "46": {
       "baseline": "2017_law.json",
       "start_year": 2015,
       "value": {"EITC_c": [603, 3459, 5648, 6342]},
@@ -474,7 +443,7 @@
       "compare_with": {}
   },
 
-  "48": {
+  "47": {
       "baseline": "2017_law.json",
       "start_year": 2015,
       "value": {"ACTC_rt": 0.17},
@@ -483,7 +452,7 @@
       "compare_with": {}
   },
 
-  "49": {
+  "48": {
       "baseline": "2017_law.json",
       "start_year": 2015,
       "value": {"ACTC_ChildNum": 2},
@@ -492,7 +461,7 @@
       "compare_with": {}
   },
 
-  "50": {
+  "49": {
       "baseline": "2017_law.json",
       "start_year": 2015,
       "value": {"NIIT_rt": 0},
@@ -501,7 +470,7 @@
       "compare_with": {"Tax Expenditure": [-32.6, -34.7, -36.6, -38.9]}
   },
 
-  "51": {
+  "50": {
       "baseline": "2017_law.json",
       "start_year": 2015,
       "value": {"NIIT_thd": [210000, 260000, 135000, 210000, 260000]},
@@ -510,7 +479,7 @@
       "compare_with": {}
   },
 
-  "52": {
+  "51": {
       "baseline": "2017_law.json",
       "start_year": 2015,
       "value": {"II_credit": [1000, 1000, 1000, 1000, 1000]},
@@ -519,7 +488,7 @@
       "compare_with": {}
   },
 
-  "53": {
+  "52": {
       "baseline": "2017_law.json",
       "start_year": 2015,
       "value": {"II_credit": [1000, 1000, 1000, 1000, 1000],
@@ -530,7 +499,7 @@
       "compare_with": {}
   },
 
-  "54": {
+  "53": {
       "baseline": "2017_law.json",
       "start_year": 2017,
       "value": {"FST_AGI_trt": 0.3,
@@ -542,7 +511,7 @@
                                           "static", "estimate"]}
   },
 
-  "55": {
+  "54": {
       "baseline": "policy_current_law.json",
       "start_year": 2017,
       "value": {"parameter_indexing_CPI_offset": 0},
@@ -551,28 +520,7 @@
       "compare_with": {}
   },
 
-  "56": {
-      "baseline": "2017_law.json",
-      "start_year": 2017,
-      "value": {"PT_rt7": 0.35,
-                "PT_EligibleRate_active": 0.7},
-      "name": "Top pass through rate at 0.35 AND 70% of active business inc eligible for lower rate",
-      "output_type": "iitax",
-      "compare_with": {}
-  },
-
-  "57": {
-      "baseline": "2017_law.json",
-      "start_year": 2017,
-      "value": {"PT_wages_active_income": true,
-                "PT_EligibleRate_active": 0.7,
-                "PT_rt7": 0.35},
-      "name": "Top pass through rate at 0.35 AND 70% of active business inc eligible for lower rate AND wages included in (positive) active business income eligible for PT rates",
-      "output_type": "iitax",
-      "compare_with": {}
-  },
-
-  "58": {
+  "55": {
       "baseline": "2017_law.json",
       "start_year": 2017,
       "value": {"CTC_new_c": 1000,
@@ -584,7 +532,7 @@
       "compare_with": {}
   },
 
-  "59": {
+  "56": {
       "baseline": "2017_law.json",
       "start_year": 2017,
       "value": {"CTC_new_c": 1000,
@@ -597,7 +545,7 @@
       "compare_with": {}
   },
 
-  "60": {
+  "57": {
       "baseline": "2017_law.json",
       "start_year": 2017,
       "value": {"ID_Charity_hc": 1,
@@ -608,7 +556,7 @@
       "compare_with": {}
   },
 
-  "61": {
+  "58": {
       "baseline": "2017_law.json",
       "start_year": 2019,
       "value": {"EITC_basic_frac": 0.5},
@@ -617,7 +565,7 @@
       "compare_with": {}
   },
 
-  "62": {
+  "59": {
       "baseline": "policy_current_law.json",
       "start_year": 2019,
       "value": {"EITC_indiv": true},
@@ -626,7 +574,7 @@
       "compare_with": {}
   },
 
-  "63": {
+  "60": {
       "baseline": "policy_current_law.json",
       "start_year": 2019,
       "value": {"RPTC_rt": 0.062,

taxcalc/tests/reforms_expect.csv

@@ -27,38 +27,35 @@ rid,res1,res2,res3,res4
 26,0.1,0.1,0.1,0.1
 27,0.1,0.1,0.1,0.1
 28,3.8,3.7,4.2,4.6
-29,17.9,18.4,20.6,22.1
-30,14.7,13.3,17.2,18.6
-31,-6.6,-6.4,-1.6,-1.6
-32,57.4,57.9,61.8,65.4
-33,12.0,11.5,13.3,14.4
-34,7.5,7.1,8.3,9.0
-35,-1.2,-0.9,-1.5,-1.6
-36,-2.9,-2.8,-3.5,-3.7
-37,3.1,3.2,3.6,3.9
-38,29.8,30.9,34.1,36.2
-39,9.2,9.6,10.5,11.3
-40,-0.6,-0.5,-0.7,-0.7
-41,54.0,52.3,51.2,50.2
-42,0.5,0.6,0.6,0.6
-43,-0.2,-0.2,-0.2,-0.2
-44,70.6,68.8,67.9,69.4
-45,1.2,1.1,1.1,1.2
-46,-2.1,-2.0,-2.2,-2.2
-47,-2.1,-1.8,-2.1,-2.2
-48,-0.8,-0.8,-0.8,-0.7
-49,-0.0,-0.0,-0.0,-0.0
-50,-26.5,-23.7,-31.1,-33.9
-51,-0.3,-0.3,-0.5,-0.5
-52,-187.0,-187.5,-193.6,-201.6
-53,-130.0,-129.3,-132.7,-137.7
-54,30.7,33.2,31.4,41.0
-55,0.0,0.0,0.0,0.0
-56,-14.1,-15.6,-15.9,-14.4
-57,-15.5,-17.0,-17.4,-15.8
-58,-66.9,-66.9,-67.0,-67.1
-59,-67.3,-67.2,-67.3,-67.4
-60,-1.0,-0.6,-0.8,-1.7
-61,-17.4,-18.0,-24.3,-20.0
-62,-12.7,-13.0,-23.4,-13.8
-63,-46.9,-48.1,-49.2,-52.0
+29,14.7,13.3,17.2,18.6
+30,-6.6,-6.4,-1.6,-1.6
+31,57.4,57.9,61.8,65.4
+32,12.0,11.5,13.3,14.4
+33,7.5,7.1,8.3,9.0
+34,-1.2,-0.9,-1.5,-1.6
+35,-2.9,-2.8,-3.5,-3.7
+36,3.1,3.2,3.6,3.9
+37,29.8,30.9,34.1,36.2
+38,9.2,9.6,10.5,11.3
+39,-0.6,-0.5,-0.7,-0.7
+40,54.0,52.3,51.2,50.2
+41,0.5,0.6,0.6,0.6
+42,-0.2,-0.2,-0.2,-0.2
+43,70.6,68.8,67.9,69.4
+44,1.2,1.1,1.1,1.2
+45,-2.1,-2.0,-2.2,-2.2
+46,-2.1,-1.8,-2.1,-2.2
+47,-0.8,-0.8,-0.8,-0.7
+48,-0.0,-0.0,-0.0,-0.0
+49,-26.5,-23.7,-31.1,-33.9
+50,-0.3,-0.3,-0.5,-0.5
+51,-187.0,-187.5,-193.6,-201.6
+52,-130.0,-129.3,-132.7,-137.7
+53,30.7,33.2,31.4,41.0
+54,0.0,0.0,0.0,0.0
+55,-66.9,-66.9,-67.0,-67.1
+56,-67.3,-67.2,-67.3,-67.4
+57,-1.0,-0.6,-0.8,-1.7
+58,-17.4,-18.0,-24.3,-20.0
+59,-12.7,-13.0,-23.4,-13.8
+60,-46.9,-48.1,-49.2,-52.0

taxcalc/tests/test_calcfunctions.py

@@ -111,7 +111,7 @@ def test_calc_and_used_vars(tests_path):
             msg1 += f'VAR NOT CALCULATED: {var}\n'
     # Test (2):
     faux_functions = ['EITCamount', 'ComputeBenefit', 'BenefitPrograms',
-                      'BenefitSurtax', 'BenefitLimitation']
+                      'BenefitSurtax', 'BenefitLimitation', 'SchXYZ']
     found_error2 = False
     msg2 = 'calculated & returned variables are not function arguments\n'
     for fname in fnames:

taxcalc/tests/test_calculator.py

@@ -181,40 +181,6 @@ def test_calculator_mtr(cps_subsample):
     assert np.allclose(calc.array('c00100'), c00100x)
 
 
-def test_calculator_mtr_when_PT_rates_differ():
-    """
-    Test Calculator mtr method in special case.
-    """
-    reform = {
-        'II_rt1': {2013: 0.40},
-        'II_rt2': {2013: 0.40},
-        'II_rt3': {2013: 0.40},
-        'II_rt4': {2013: 0.40},
-        'II_rt5': {2013: 0.40},
-        'II_rt6': {2013: 0.40},
-        'II_rt7': {2013: 0.40},
-        'PT_rt1': {2013: 0.30},
-        'PT_rt2': {2013: 0.30},
-        'PT_rt3': {2013: 0.30},
-        'PT_rt4': {2013: 0.30},
-        'PT_rt5': {2013: 0.30},
-        'PT_rt6': {2013: 0.30},
-        'PT_rt7': {2013: 0.30}
-    }
-    funit = (
-        'RECID,MARS,FLPDYR,e00200,e00200p,e00900,e00900p,extraneous\n'
-        '1,    1,   2009,  200000,200000, 100000,100000, 9999999999\n'
-    )
-    rec = Records(pd.read_csv(StringIO(funit)))
-    pol = Policy()
-    calc1 = Calculator(policy=pol, records=rec)
-    (_, mtr1, _) = calc1.mtr(variable_str='p23250')
-    pol.implement_reform(reform)
-    calc2 = Calculator(policy=pol, records=rec)
-    (_, mtr2, _) = calc2.mtr(variable_str='p23250')
-    assert np.allclose(mtr1, mtr2, rtol=0.0, atol=1e-06)
-
-
 def test_make_calculator_increment_years_first(cps_subsample):
     """
     Test Calculator inflation indexing of policy parameters.
@@ -252,44 +218,6 @@ def test_make_calculator_increment_years_first(cps_subsample):
     assert np.allclose(act_II_em[:5], exp_II_em)
 
 
-def test_ID_HC_vs_BS(cps_subsample):
-    """
-    Test that complete haircut of itemized deductions produces same
-    results as a 100% benefit surtax with no benefit deduction.
-    """
-    recs = Records.cps_constructor(data=cps_subsample)
-    # specify complete-haircut reform policy and Calculator object
-    hc_policy = Policy()
-    hc_reform = {
-        'ID_Medical_hc': {2013: 1.0},
-        'ID_StateLocalTax_hc': {2013: 1.0},
-        'ID_RealEstate_hc': {2013: 1.0},
-        'ID_Casualty_hc': {2013: 1.0},
-        'ID_Miscellaneous_hc': {2013: 1.0},
-        'ID_InterestPaid_hc': {2013: 1.0},
-        'ID_Charity_hc': {2013: 1.0}
-    }
-    hc_policy.implement_reform(hc_reform)
-    hc_calc = Calculator(policy=hc_policy, records=recs)
-    hc_calc.calc_all()
-    hc_taxes = hc_calc.dataframe(['iitax', 'payrolltax'])
-    del hc_calc
-    # specify benefit-surtax reform policy and Calculator object
-    bs_policy = Policy()
-    bs_reform = {
-        'ID_BenefitSurtax_crt': {2013: 0.0},
-        'ID_BenefitSurtax_trt': {2013: 1.0}
-    }
-    bs_policy.implement_reform(bs_reform)
-    bs_calc = Calculator(policy=bs_policy, records=recs)
-    bs_calc.calc_all()
-    bs_taxes = bs_calc.dataframe([], all_vars=True)
-    del bs_calc
-    # compare calculated taxes generated by the two reforms
-    assert np.allclose(hc_taxes['payrolltax'], bs_taxes['payrolltax'])
-    assert np.allclose(hc_taxes['iitax'], bs_taxes['iitax'])
-
-
 def test_ID_StateLocal_HC_vs_CRT(cps_subsample):
     """
     Test that a cap on state/local income and sales tax deductions at 0 percent
@@ -345,11 +273,11 @@ def test_ID_RealEstate_HC_vs_CRT(cps_subsample):
 RAWINPUT_FUNITS = 4
 RAWINPUT_YEAR = 2015
 RAWINPUT_CONTENTS = (
-    'RECID,MARS,unknown\n'
-    '    1,   2,      9\n'
-    '    2,   1,      9\n'
-    '    3,   4,      9\n'
-    '    4,   3,      9\n'
+    'RECID,MARS,unknown,e00300\n'
+    '    1,   2,      9,     0\n'
+    '    2,   1,      9,     0\n'
+    '    3,   4,      9,     0\n'
+    '    4,   3,      9,     0\n'
 )
 
 
@@ -384,6 +312,9 @@ def test_calculator_using_nonstd_input():
     exp_mtr_ptax = np.zeros((nonstd.array_length,))
     exp_mtr_ptax.fill(0.153)
     assert np.allclose(mtr_ptax, exp_mtr_ptax)
+    # misc calls for code coverage
+    calc.incarray('e00300', np.ones_like(calc.array('e00300')))
+    calc.policy_param('ID_c', param_value=50e3)
 
 
 def test_bad_json_names(tests_path):
@@ -605,9 +536,6 @@ def test_reform_documentation():
     "STD_Aged": {
         "2016": [1600, 1300, 1300, 1600, 1600],
         "2020": [2000, 2000, 2000, 2000, 2000]
-    },
-    "ID_BenefitCap_Switch": {
-        "2020": [false, false, false, false, false, false, false]
     }
 }
 """
@@ -883,7 +811,7 @@ def test_qbid_calculation():
     assert calc.current_year == TPC_YEAR
     calc.calc_all()
     varlist = ['RECID', 'c00100', 'standard', 'c04470', 'qbided']
-    tc_df = calc.dataframe(varlist)
+    tc_df = calc.dataframe(varlist, all_vars=True)
     # compare actual amounts with expected amounts from TPC publication
     act_taxinc = tc_df.c00100 - np.maximum(tc_df.standard, tc_df.c04470)
     exp_taxinc = tpc_df.pre_qbid_taxinc

taxcalc/tests/test_compatible_data.py

@@ -97,12 +97,9 @@ def fixture_reform_xx():
             'CTC_new_refund_limited': True,
             'CTC_new_refund_limit_payroll_rt': 1,
             'ACTC_ChildNum': 1,
-            'ID_BenefitSurtax_trt': 0.1,
-            'ID_BenefitSurtax_crt': 0.1,
             'UBI_u18': 1000,
             'UBI_1820': 1000,
             'UBI_21': 1000,
-            'PT_brk7': [1000000, 1000000, 1000000, 1000000, 1000000],
             'II_credit_prt': 0.1,
             'II_credit': [100, 100, 100, 100, 100],
             'CG_brk3': [1000000, 1000000, 1000000, 1000000, 1000000],
@@ -112,10 +109,7 @@ def fixture_reform_xx():
             'AMT_CG_brk3': [500000, 500000, 500000, 500000, 500000],
             'AGI_surtax_thd': [1000000, 1000000, 1000000, 1000000, 1000000],
             'AGI_surtax_trt': 0.5,
-            'ID_AmountCap_rt': 0.9,
             'II_brk7': [1000000, 1000000, 1000000, 1000000, 1000000],
-            'ID_BenefitCap_rt': 0.3,
-            'PT_rt7': 0.35,
             'II_em': 1000,
             'ID_Casualty_hc': 0.1,
             'ID_Miscellaneous_hc': 0.1,

taxcalc/tests/test_parameters.py

@@ -113,6 +113,7 @@ def fixture_params_json_file():
     ({'str_param': {2004: ['nonlinear']}}, "raise"),
     ({'real_param': {2004: 'linear'}}, "raise"),
     ({'real_param': {2004: [0.2, 0.3]}}, "raise"),
+    ({'removed_param': {2004: 0.1}}, "raise"),
     ({'real_param-indexed': {2004: True}}, "raise"),
     ({'unknown_param-indexed': {2004: False}}, "raise")
 ])
@@ -132,6 +133,9 @@ def test_params_class(revision, expect, params_json_file):
         START_YEAR = 2001
         LAST_YEAR = 2010
         NUM_YEARS = LAST_YEAR - START_YEAR + 1
+        REMOVED_PARAMS = {
+            'removed_param': 'has been removed'
+        }
 
         def __init__(self):
             super().__init__()

taxcalc/tests/test_policy.py

@@ -640,8 +640,6 @@ def test_section_titles(tests_path):
         return sdict
     # begin main logic of test_section_titles
     # specify expected section titles ordered as on the Tax-Brain webapp
-    ided_ceiling_pct = ('Ceiling On The Benefit Of Itemized Deductions '
-                        'As A Percent Of Deductible Expenses')
     cgqd_tax_same = ('Tax All Capital Gains And Dividends The Same '
                      'As Regular Taxable Income')
     valid_dict = {
@@ -694,10 +692,8 @@ def test_section_titles(tests_path):
             'Charity': 0,
             'Casualty': 0,
             'Miscellaneous': 0,
-            'Itemized Deduction Limitation': 0,
-            'Surtax On Itemized Deduction Benefits Above An AGI Threshold': 0,
-            ided_ceiling_pct: 0,
-            'Ceiling On The Amount Of Itemized Deductions Allowed': 0
+            'Itemized Deduction Limitation': 0,  # Pease
+            'Ceiling On The Amount Of Itemized Deductions Allowed': 0  # ID_c
         },
         'Capital Gains And Dividends': {
             'Regular - Long Term Capital Gains And Qualified Dividends': 0,
@@ -835,7 +831,7 @@ def test_reform_with_out_of_range_error():
     Try to use out-of-range values versus other parameter values in a reform.
     """
     pol = Policy()
-    reform = {'SS_thd85': {2020: [20000, 20000, 20000, 20000, 20000]}}
+    reform = {'SS_thd2': {2020: [20000, 20000, 20000, 20000, 20000]}}
     pol.implement_reform(reform, raise_errors=False)
     assert pol.parameter_errors
 
@@ -868,7 +864,7 @@ def test_reform_with_scalar_vector_errors():
     Test catching scalar-vector confusion.
     """
     policy1 = Policy()
-    reform1 = {'SS_thd85': {2020: 30000}}
+    reform1 = {'SS_thd2': {2020: 30000}}
     with pytest.raises(paramtools.ValidationError):
         policy1.implement_reform(reform1)
 
@@ -1519,28 +1515,6 @@ def test_cpi_offset_does_not_affect_wage_indexed_params():
     np.testing.assert_equal(act_before_2025, exp_before_2025)
 
 
-def test_two_sets_of_tax_brackets():
-    """
-    Test that II_brk? and PT_brk? values are the same under current law.
-    """
-    pol = Policy()
-    brackets = range(1, 7 + 1)
-    years = range(Policy.JSON_START_YEAR, Policy.LAST_KNOWN_YEAR + 1)
-    emsg = ''
-    for year in years:
-        pol.set_year(year)
-        pdata = dict(pol.items())
-        for bnum in brackets:
-            ii_val = pdata[f'II_brk{bnum}']
-            pt_val = pdata[f'PT_brk{bnum}']
-            if not np.allclose(ii_val, pt_val):
-                emsg += f'II_brk{bnum} != PT_brk{bnum} for year {year}\n'
-                emsg += f'  II_brk{bnum} is {ii_val}\n'
-                emsg += f'  PT_brk{bnum} is {pt_val}\n'
-    if emsg:
-        raise ValueError(emsg)
-
-
 def test_ext_plus_ctc1_reform(tests_path):
     """
     Test ext.json plus ctc1 compound reform relative to ext.json baseline.