taxcalc 4.6.3__py3-none-any.whl → 5.0.4__py3-none-any.whl

taxcalc/calculator.py

@@ -14,15 +14,14 @@ import paramtools
 from taxcalc.calcfunctions import (TaxInc, SchXYZTax, GainsTax, AGIsurtax,
                                    NetInvIncTax, AMT, EI_PayrollTax, Adj,
                                    DependentCare, ALD_InvInc_ec_base, CapGains,
-                                   SSBenefits, UBI, AGI, ItemDedCap, ItemDed,
-                                   StdDed, AdditionalMedicareTax, F2441, EITC,
-                                   RefundablePayrollTaxCredit,
+                                   SSBenefits, UBI, AGI, AutoLoanInterestDed,
+                                   ItemDed, StdDed, AdditionalMedicareTax,
+                                   F2441, EITC, RefundablePayrollTaxCredit,
                                    ChildDepTaxCredit, AdditionalCTC, CTC_new,
                                    PersonalTaxCredit, SchR,
                                    AmOppCreditParts, EducationTaxCredit,
                                    CharityCredit,
                                    NonrefundableCredits, C1040, IITAX,
-                                   BenefitSurtax, BenefitLimitation,
                                    FairShareTax, LumpSumTax, BenefitPrograms,
                                    ExpandIncome, AfterTaxIncome)
 from taxcalc.policy import Policy
@@ -171,8 +170,6 @@ class Calculator():
         UBI(self.__policy, self.__records)
         BenefitPrograms(self)
         self._calc_one_year(zero_out_calc_vars)
-        BenefitSurtax(self)
-        BenefitLimitation(self)
         FairShareTax(self.__policy, self.__records)
         LumpSumTax(self.__policy, self.__records)
         ExpandIncome(self.__policy, self.__records)
@@ -1207,7 +1204,10 @@ class Calculator():
                         pval = getattr(updated, pname).tolist()[0]
                         if mdata_base[pname]['type'] == 'bool':
                             if isinstance(pval, list):
-                                pval = [bool(item) for item in pval]
+                                pval = (  # pragma: no cover
+                                    # there are no bool list parameters
+                                    [bool(item) for item in pval]
+                                )
                             else:
                                 pval = bool(pval)
                         doc += f' {pname} : {pval}\n'
@@ -1245,7 +1245,10 @@ class Calculator():
                             ptype = mdata_base[pname]['type']
                             if isinstance(pval, list):
                                 if ptype == 'bool':
-                                    pval = [bool(item) for item in pval]
+                                    pval = (  # pragma: no cover
+                                        # there are no bool list parameters
+                                        [bool(item) for item in pval]
+                                    )
                             elif ptype == 'bool':
                                 pval = bool(pval)
                             doc += f'  baseline_value: {pval}\n'
@@ -1388,7 +1391,7 @@ class Calculator():
         CapGains(self.__policy, self.__records)
         SSBenefits(self.__policy, self.__records)
         AGI(self.__policy, self.__records)
-        ItemDedCap(self.__policy, self.__records)
+        AutoLoanInterestDed(self.__policy, self.__records)
         ItemDed(self.__policy, self.__records)
         AdditionalMedicareTax(self.__policy, self.__records)
         StdDed(self.__policy, self.__records)

taxcalc/consumption.json

@@ -24,22 +24,6 @@
                     }
                 }
             },
-            "idedtype": {
-                "type": "str",
-                "validators": {
-                    "choice": {
-                        "choices": [
-                            "med",
-                            "sltx",
-                            "retx",
-                            "cas",
-                            "misc",
-                            "int",
-                            "char"
-                        ]
-                    }
-                }
-            },
             "EIC": {
                 "type": "str",
                 "validators": {

taxcalc/growdiff.json

@@ -24,22 +24,6 @@
                     }
                 }
             },
-            "idedtype": {
-                "type": "str",
-                "validators": {
-                    "choice": {
-                        "choices": [
-                            "med",
-                            "sltx",
-                            "retx",
-                            "cas",
-                            "misc",
-                            "int",
-                            "char"
-                        ]
-                    }
-                }
-            },
             "EIC": {
                 "type": "str",
                 "validators": {
@@ -298,7 +282,7 @@
     },
     "ATXPY": {
         "title": "ATXPY additive difference from default projection",
-        "description": "Default projection is in growfactors.csv file.  ATXPY extrapolates input variables: e00700, e00800, e01400, e01500, e01700, e03150, e03210, e03220, e03230, e03300, e03400, e03500, e07240, e07260, p08000, e09700, e09800, e09900, e11200, e18400, e18500, e19800, e20100, e20400, g20500, e07600, e32800, e58990, e62900, e87530, e87521 and cmbtp.",
+        "description": "Default projection is in growfactors.csv file.  ATXPY extrapolates input variables: e00700, e00800, e01400, e01500, e01700, e03150, e03210, e03220, e03230, e03300, e03400, e03500, e07240, e07260, p08000, e09700, e09800, e09900, e11200, e18400, e18500, e19800, e20100, e20400, g20500, e07600, e32800, e58990, e62900, e87530, e87521, cmbtp, and auto_loan_interest.",
         "type": "float",
         "value": [
             {
@@ -332,7 +316,7 @@
     },
     "AWAGE": {
         "title": "AWAGE additive difference from default projection",
-        "description": "Default projection is in growfactors.csv file.  AWAGE extrapolates input variables: e00200, e00200p and e00200s.  Also, AWAGE is the wage growth rate used to inflate the OASDI maximum taxable earnings policy parameter, _SS_Earnings_c.  Note that non-zero values of this parameter will not affect historically known values of _SS_Earnings_c.",
+        "description": "Default projection is in growfactors.csv file.  AWAGE extrapolates input variables: e00200, e00200p, e00200s, overtime_income, and tip_income.  Also, AWAGE is the wage growth rate used to inflate the OASDI maximum taxable earnings policy parameter, _SS_Earnings_c.  Note that non-zero values of this parameter will not affect historically known values of _SS_Earnings_c.",
         "type": "float",
         "value": [
             {

taxcalc/parameters.py

@@ -327,8 +327,6 @@ class Parameters(paramtools.Parameters):
             # that revert to their pre-TCJA values.
             long_params = ['II_brk7', 'II_brk6', 'II_brk5', 'II_brk4',
                            'II_brk3', 'II_brk2', 'II_brk1',
-                           'PT_brk7', 'PT_brk6', 'PT_brk5', 'PT_brk4',
-                           'PT_brk3', 'PT_brk2', 'PT_brk1',
                            'PT_qbid_taxinc_thd',
                            'ALD_BusinessLosses_c',
                            'STD', 'II_em', 'II_em_ps',
@@ -837,13 +835,12 @@ class Parameters(paramtools.Parameters):
         # params_to_trace = ['II_em']
         # params_to_trace = ['II_brk3']
         params_to_trace = ['EITC_c']
-        # params_to_trace = ['ID_AmountCap_Switch']
         if trace and param in params_to_trace:  # pragma: no cover
             vlabel = None
             vvalue = None
             if len(extend_vo) > 2:
                 extend_vo_keys = extend_vo.keys()
-                vo_labels = ['MARS', 'EIC', 'idedtype']
+                vo_labels = ['MARS', 'EIC']
                 for vo_label in vo_labels:
                     if vo_label in extend_vo_keys:
                         vlabel = vo_label

taxcalc/policy.py

@@ -55,29 +55,52 @@ class Policy(Parameters):
         return last_budget_year - Policy.JSON_START_YEAR + 1
 
     # NOTE: the following three data structures use internal parameter names:
-    # (1) specify which Policy parameters have been removed or renamed
+    # (1) specify which Policy parameters have been removed or renamed recently
+    #     where "recently" means in the last major release
     REMOVED_PARAMS = {
-        # following five parameters removed in PR 2223 merged on 2019-02-06
-        'DependentCredit_Child_c': 'is a removed parameter name',
-        'DependentCredit_Nonchild_c': 'is a removed parameter name',
-        'DependentCredit_before_CTC': 'is a removed parameter name',
-        'FilerCredit_c': 'is a removed parameter name',
-        'ALD_InvInc_ec_base_RyanBrady': 'is a removed parameter name',
-        # following parameters renamed in PR 2345 merged on 2019-06-24
-        'PT_excl_rt':
-        'was renamed PT_qbid_rt in release 2.4.0',
-        'PT_excl_wagelim_thd':
-        'was renamed PT_qbid_taxinc_thd in release 2.4.0',
-        'PT_excl_wagelim_prt':
-        'was renamed PT_qbid_taxinc_gap in release 2.4.0',
-        'PT_excl_wagelim_rt':
-        'was renamed PT_qbid_w2_wages_rt in release 2.4.0',
-        'CTC_c_under5_bonus': 'was renamed CTC_c_under6_bonus.',
-        'ACTC_rt_bonus_under5family':
-        'was renamed ACTC_rt_bonus_under6family.',
-        'CTC_new_c_under5_bonus': 'was renamed CTC_new_c_under6_bonus.'
+        # following parameters were renamed in PR 2918
+        'SS_thd50': 'was renamed SS_thd1 in Tax-Calculator 5.0.0',
+        'SS_thd85': 'was renamed SS_thd2 in Tax-Calculator 5.0.0',
+        # following parameters were removed in PR 2619
+        'PT_rt1': 'was removed in Tax-Calculator 5.0.0',
+        'PT_rt2': 'was removed in Tax-Calculator 5.0.0',
+        'PT_rt3': 'was removed in Tax-Calculator 5.0.0',
+        'PT_rt4': 'was removed in Tax-Calculator 5.0.0',
+        'PT_rt5': 'was removed in Tax-Calculator 5.0.0',
+        'PT_rt6': 'was removed in Tax-Calculator 5.0.0',
+        'PT_rt7': 'was removed in Tax-Calculator 5.0.0',
+        'PT_rt8': 'was removed in Tax-Calculator 5.0.0',
+        'PT_brk1': 'was removed in Tax-Calculator 5.0.0',
+        'PT_brk2': 'was removed in Tax-Calculator 5.0.0',
+        'PT_brk3': 'was removed in Tax-Calculator 5.0.0',
+        'PT_brk4': 'was removed in Tax-Calculator 5.0.0',
+        'PT_brk5': 'was removed in Tax-Calculator 5.0.0',
+        'PT_brk6': 'was removed in Tax-Calculator 5.0.0',
+        'PT_brk7': 'was removed in Tax-Calculator 5.0.0',
+        'PT_EligibleRate_active': 'was removed in Tax-Calculator 5.0.0',
+        'PT_EligibleRate_passive': 'was removed in Tax-Calculator 5.0.0',
+        'PT_wages_active_income': 'was removed in Tax-Calculator 5.0.0',
+        'PT_top_stacking': 'was removed in Tax-Calculator 5.0.0',
+        # following parameters were removed in PR 2620
+        'ID_AmountCap_Switch': 'was removed in Tax-Calculator 5.0.0',
+        'ID_AmountCap_rt': 'was removed in Tax-Calculator 5.0.0',
+        'ID_BenefitCap_Switch': 'was removed in Tax-Calculator 5.0.0',
+        'ID_BenefitCap_rt': 'was removed in Tax-Calculator 5.0.0',
+        'ID_BenefitSurtax_Switch': 'was removed in Tax-Calculator 5.0.0',
+        'ID_BenefitSurtax_crt': 'was removed in Tax-Calculator 5.0.0',
+        'ID_BenefitSurtax_trt': 'was removed in Tax-Calculator 5.0.0',
+        'ID_BenefitSurtax_em': 'was removed in Tax-Calculator 5.0.0',
+        # following parameters were renamed in PR 2628
+        'CDCC_ps': 'was renamed CDCC_ps1 in Tax-Calculator 5.1.0',
+        'CDCC_crt': 'was renamed CDCC_po1_rate_max in Tax-Calculator 5.1.0',
+        'CDCC_frt': 'was renamed CDCC_po1_rate_min in Tax-Calculator 5.1.0',
+        'CDCC_po_step_size': (
+            'was renamed CDCC_po1_step_size'
+            'in Tax-Calculator 5.1.0'
+        ),
     }
     # (2) specify which Policy parameters have been redefined recently
+    #     where "recently" means in the last major release
     REDEFINED_PARAMS = {}
     # (3) specify which Policy parameters are wage (rather than price) indexed
     WAGE_INDEXED_PARAMS = ['SS_Earnings_c', 'SS_Earnings_thd']
@@ -143,20 +166,12 @@ class Policy(Parameters):
                 None
             )
         deprecated_parameters = [
-            'ID_AmountCap_Switch',
-            'ID_AmountCap_rt',
-            'ID_BenefitCap_Switch',
-            'ID_BenefitCap_rt',
-            'ID_BenefitSurtax_Switch',
-            'ID_BenefitSurtax_crt',
-            'ID_BenefitSurtax_trt',
-            'ID_BenefitSurtax_em',
         ]
         for param in reform.keys():
             if param in deprecated_parameters:
-                print(
+                print(  # pragma: no cover
                     f'DEPRECATION WARNING: the {param} policy parameter\n'
-                    'is scheduled to be removed in Tax-Calculator 5.0.0;\n'
+                    'is scheduled to be removed in Tax-Calculator 6.0.0;\n'
                     'if you think this removal should not happen, open an\n'
                     'issue on GitHub to make your case for non-removal.'
                 )