taxcalc 4.6.3__py3-none-any.whl → 5.0.4__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",
@@ -134,7 +134,7 @@
   "15": {
       "baseline": "2017_law.json",
       "start_year": 2015,
-      "value": {"II_prt": 0.03},
+      "value": {"II_em_prt": 0.03},
       "name": "Increase personal exemption phaseout rate by 1 pts",
       "output_type": "iitax",
       "compare_with": {}
@@ -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

@@ -16,7 +16,7 @@ from taxcalc import calcfunctions
 
 class GetFuncDefs(ast.NodeVisitor):
     """
-    Return information about each function defined in the functions.py file.
+    Return information about each function defined in calcfunctions.py file.
     """
     def __init__(self):
         """
@@ -39,6 +39,8 @@ class GetFuncDefs(ast.NodeVisitor):
         """
         visit the specified FunctionDef node
         """
+        if node.name == 'SchXYZ':
+            return  # skipping SchXYZ function that has multiple returns
         self.fname = node.name
         self.fnames.append(self.fname)
         self.fargs[self.fname] = []
@@ -68,6 +70,7 @@ class GetFuncDefs(ast.NodeVisitor):
         self.generic_visit(node)
 
 
+@pytest.mark.calc_and_used_vars
 def test_calc_and_used_vars(tests_path):
     """
     Runs two kinds of tests on variables used in the calcfunctions.py file:
@@ -92,8 +95,6 @@ def test_calc_and_used_vars(tests_path):
     # .. create set of vars that are actually calculated in calcfunctions.py
     all_cvars = set()
     for fname in fnames:
-        if fname == 'BenefitSurtax':
-            continue  # because BenefitSurtax is not really a function
         all_cvars.update(set(cvars[fname]))
     # .. add to all_cvars set variables calculated in Records class
     all_cvars.update(set(['num', 'sep', 'exact']))
@@ -110,8 +111,7 @@ def test_calc_and_used_vars(tests_path):
             found_error1 = True
             msg1 += f'VAR NOT CALCULATED: {var}\n'
     # Test (2):
-    faux_functions = ['EITCamount', 'ComputeBenefit', 'BenefitPrograms',
-                      'BenefitSurtax', 'BenefitLimitation']
+    faux_functions = ['EITCamount', 'SchXYZ', 'BenefitPrograms']
     found_error2 = False
     msg2 = 'calculated & returned variables are not function arguments\n'
     for fname in fnames:
@@ -157,8 +157,6 @@ def test_function_args_usage(tests_path):
         fname = match.group(1)
         fargs = match.group(2).split(',')  # list of function arguments
         fbody = match.group(3)
-        if fname == 'Taxes':
-            continue  # because Taxes has part of fbody in return statement
         for farg in fargs:
             arg = farg.strip()
             if fbody.find(arg) < 0:
@@ -558,6 +556,7 @@ def test_EITC(test_tuple, expected_value, skip_jit):
 
 # Parameter values for tests
 PT_qbid_rt = 0.2
+PT_qbid_limited = True
 PT_qbid_taxinc_thd = [160700.0, 321400.0, 160725.0, 160700.0, 321400.0]
 PT_qbid_taxinc_gap = [50000.0, 100000.0, 50000.0, 50000.0, 100000.0]
 PT_qbid_w2_wages_rt = 0.5
@@ -579,6 +578,7 @@ e02100 = [0.00, 0.00, 0.00, 0.00]
 e27200 = [0.00, 0.00, 0.00, 0.00]
 e00650 = [5000.00, 8000.00, 3000.00, 9000.00]
 c01000 = [7000.00, 4000.00, -3000.00, -3000.00]
+auto_loan_interest_deduction = [0.00, 0.00, 0.00, 1000.00]
 PT_SSTB_income = [0, 1, 1, 1]
 PT_binc_w2_wages = [0.00, 0.00, 0.00, 0.00]
 PT_ubia_property = [0.00, 0.00, 0.00, 0.00]
@@ -588,8 +588,9 @@ qbided = [0.0, 0.0, 0.0, 0.0]  # unimportant for function
 tuple0 = (
     c00100[0], standard[0], c04470[0], c04600[0], MARS[0], e00900[0],
     c03260[0], e26270[0],
-    e02100[0], e27200[0], e00650[0], c01000[0], PT_SSTB_income[0],
-    PT_binc_w2_wages[0], PT_ubia_property[0], PT_qbid_rt,
+    e02100[0], e27200[0], e00650[0], c01000[0],
+    auto_loan_interest_deduction[0], PT_SSTB_income[0],
+    PT_binc_w2_wages[0], PT_ubia_property[0], PT_qbid_rt, PT_qbid_limited,
     PT_qbid_taxinc_thd, PT_qbid_taxinc_gap, PT_qbid_w2_wages_rt,
     PT_qbid_alt_w2_wages_rt, PT_qbid_alt_property_rt, c04800[0],
     PT_qbid_ps, PT_qbid_prt, qbided[0])
@@ -597,8 +598,9 @@ expected0 = (490860.66, 0)
 tuple1 = (
     c00100[1], standard[1], c04470[1], c04600[1], MARS[1], e00900[1],
     c03260[1], e26270[1],
-    e02100[1], e27200[1], e00650[1], c01000[1], PT_SSTB_income[1],
-    PT_binc_w2_wages[1], PT_ubia_property[1], PT_qbid_rt,
+    e02100[1], e27200[1], e00650[1], c01000[1],
+    auto_loan_interest_deduction[1], PT_SSTB_income[1],
+    PT_binc_w2_wages[1], PT_ubia_property[1], PT_qbid_rt, PT_qbid_limited,
     PT_qbid_taxinc_thd, PT_qbid_taxinc_gap, PT_qbid_w2_wages_rt,
     PT_qbid_alt_w2_wages_rt, PT_qbid_alt_property_rt, c04800[1],
     PT_qbid_ps, PT_qbid_prt, qbided[1])
@@ -606,8 +608,9 @@ expected1 = (284400.08, 4275.02)
 tuple2 = (
     c00100[2], standard[2], c04470[2], c04600[2], MARS[2], e00900[2],
     c03260[2], e26270[2],
-    e02100[2], e27200[2], e00650[2], c01000[2], PT_SSTB_income[2],
-    PT_binc_w2_wages[2], PT_ubia_property[2], PT_qbid_rt,
+    e02100[2], e27200[2], e00650[2], c01000[2],
+    auto_loan_interest_deduction[2], PT_SSTB_income[2],
+    PT_binc_w2_wages[2], PT_ubia_property[2], PT_qbid_rt, PT_qbid_limited,
     PT_qbid_taxinc_thd, PT_qbid_taxinc_gap, PT_qbid_w2_wages_rt,
     PT_qbid_alt_w2_wages_rt, PT_qbid_alt_property_rt, c04800[2],
     PT_qbid_ps, PT_qbid_prt, qbided[2])
@@ -615,13 +618,13 @@ expected2 = (579300.00, 0)
 tuple3 = (
     c00100[3], standard[3], c04470[3], c04600[3], MARS[3], e00900[3],
     c03260[3], e26270[3],
-
-    e02100[3], e27200[3], e00650[3], c01000[3], PT_SSTB_income[3],
-    PT_binc_w2_wages[3], PT_ubia_property[3], PT_qbid_rt,
+    e02100[3], e27200[3], e00650[3], c01000[3],
+    auto_loan_interest_deduction[3], PT_SSTB_income[3],
+    PT_binc_w2_wages[3], PT_ubia_property[3], PT_qbid_rt, PT_qbid_limited,
     PT_qbid_taxinc_thd, PT_qbid_taxinc_gap, PT_qbid_w2_wages_rt,
     PT_qbid_alt_w2_wages_rt, PT_qbid_alt_property_rt, c04800[3],
     PT_qbid_ps, PT_qbid_prt, qbided[3])
-expected3 = (57500.00, 1200)
+expected3 = (56500.00, 1200)
 
 
 @pytest.mark.parametrize(
@@ -886,3 +889,77 @@ def test_AGI(test_tuple, expected_value, skip_jit):
     test_value = calcfunctions.AGI(*test_tuple)
     print('Returned from agi function: ', test_value)
     assert np.allclose(test_value, expected_value)
+
+
+# parameters for next test
+e03150 = 0
+e03210 = 0
+c03260 = 0
+e03270 = 0
+e03300 = 0
+e03400 = 0
+e03500 = 0
+e00800 = 0
+e03220 = 0
+e03230 = 0
+e03240 = 0
+e03290 = 0
+care_deduction = 0
+ALD_StudentLoan_hc = 0
+ALD_SelfEmp_HealthIns_hc = 0
+ALD_KEOGH_SEP_hc = 0
+ALD_EarlyWithdraw_hc = 0
+ALD_AlimonyPaid_hc = 0
+ALD_AlimonyReceived_hc = 0
+ALD_EducatorExpenses_hc = 0
+ALD_HSADeduction_hc = 0
+ALD_IRAContributions_hc = 0
+ALD_DomesticProduction_hc = 0
+ALD_Tuition_hc = 0
+MARS = 1
+earned = 200000
+overtime_income = 13000
+ALD_OvertimeIncome_hc = 0.
+ALD_OvertimeIncome_c = [12500, 25000, 12500, 12500, 12500]
+ALD_OvertimeIncome_ps = [150000, 300000, 150000, 150000, 150000]
+ALD_OvertimeIncome_prt = 0.10
+tip_income = 30000
+ALD_TipIncome_hc = 0.
+ALD_TipIncome_c = [25000, 25000, 25000, 25000, 25000]
+ALD_TipIncome_ps = [150000, 300000, 150000, 150000, 150000]
+ALD_TipIncome_prt = 0.10
+c02900 = 0  # calculated in function
+ALD_OvertimeIncome = 0  # calculated in function
+ALD_TipIncome = 0  # calculated in function
+
+tuple0 = (
+    e03150, e03210, c03260,
+    e03270, e03300, e03400, e03500, e00800,
+    e03220, e03230, e03240, e03290, care_deduction,
+    ALD_StudentLoan_hc, ALD_SelfEmp_HealthIns_hc, ALD_KEOGH_SEP_hc,
+    ALD_EarlyWithdraw_hc, ALD_AlimonyPaid_hc, ALD_AlimonyReceived_hc,
+    ALD_EducatorExpenses_hc, ALD_HSADeduction_hc, ALD_IRAContributions_hc,
+    ALD_DomesticProduction_hc, ALD_Tuition_hc,
+    MARS, earned,
+    overtime_income, ALD_OvertimeIncome_hc, ALD_OvertimeIncome_c,
+    ALD_OvertimeIncome_ps, ALD_OvertimeIncome_prt,
+    tip_income, ALD_TipIncome_hc, ALD_TipIncome_c,
+    ALD_TipIncome_ps, ALD_TipIncome_prt,
+    c02900, ALD_OvertimeIncome, ALD_TipIncome
+)
+ovr = 12500 - (200000 - 150000) * 0.10
+tip = 25000 - (200000 - 150000) * 0.10
+c02900 = 0 + ovr + tip
+expected0 = (c02900, ovr, tip)
+
+
+@pytest.mark.parametrize(
+    'test_tuple,expected_value', [(tuple0, expected0)]
+)
+def test_Adj(test_tuple, expected_value, skip_jit):
+    """
+    Tests the Adj function ALD_OvertimeIncome and ALD_TipIncome code
+    """
+    test_value = calcfunctions.Adj(*test_tuple)
+    print('Returned from Adj function: ', test_value)
+    assert np.allclose(test_value, expected_value)