taxcalc 5.0.4__py3-none-any.whl → 5.2.0__py3-none-any.whl

taxcalc/tests/pufcsv_mtr_expect.txt

@@ -6,58 +6,58 @@ ITAX mtr histogram bin edges:
      [-1.0, -0.3, -0.2, -0.1, 0.0, 0.1, 0.2, 0.3, 0.4, 0.5, 1.0]
 PTAX and ITAX mtr histogram bin counts for e00200p:
 252868 :      0  27604      0      0      0      0      0 225264      0      0
-252868 :   7375     73   2056  13084  45751  76620  50855  31268  25019    767
+252868 :   7375     73   2056  13084  45744  76630  50857  31265  25017    767
 PTAX and ITAX mtr histogram bin counts for e00200s:
 119177 :      0  19575      0      0      0      0      0  99602      0      0
-119177 :   1449     22    793   2751  11461  31291  26217  22346  22287    560
+119177 :   1449     22    793   2752  11456  31297  26219  22344  22285    560
 PTAX and ITAX mtr histogram bin counts for e00900p:
 252868 : 252868      0      0      0      0      0      0      0      0      0
-252868 :   6835    305   1552  11855  42872  71235  52251  30593  31274   4096
+252868 :   6835    305   1552  11855  42865  71246  52250  30592  31272   4096
 PTAX and ITAX mtr histogram bin counts for e00300:
 252868 : 252868      0      0      0      0      0      0      0      0      0
-252868 :      0      0      0      0  67635  76846  46558  31872  29139    818
+252868 :      0      0      0      0  67629  76854  46561  31869  29137    818
 PTAX and ITAX mtr histogram bin counts for e00400:
 252868 : 252868      0      0      0      0      0      0      0      0      0
 252868 :      0      0      0      0 249271   3332    262      3      0      0
 PTAX and ITAX mtr histogram bin counts for e00600:
 252868 : 252868      0      0      0      0      0      0      0      0      0
-252868 :      0      0      0      0  67635  76846  46558  31872  29139    818
+252868 :      0      0      0      0  67629  76854  46561  31869  29137    818
 PTAX and ITAX mtr histogram bin counts for e00650:
 252868 : 252868      0      0      0      0      0      0      0      0      0
-252868 :      0      0      6     62 145106  46816  59780    659    412     27
+252868 :      0      0      5     62 145112  46819  59773    658    412     27
 PTAX and ITAX mtr histogram bin counts for e01400:
 252868 : 252868      0      0      0      0      0      0      0      0      0
-252868 :      0      0      0      0  67638  76870  50250  32352  24980    778
+252868 :      0      0      0      0  67630  76881  50252  32349  24978    778
 PTAX and ITAX mtr histogram bin counts for e01700:
 252868 : 252868      0      0      0      0      0      0      0      0      0
-252868 :      0      0      0      0  67638  76870  50250  32352  24980    778
+252868 :      0      0      0      0  67630  76881  50252  32349  24978    778
 PTAX and ITAX mtr histogram bin counts for e02000:
 252868 : 252868      0      0      0      0      0      0      0      0      0
-252868 :      0      0      0      0  67635  76846  46558  31872  29139    818
+252868 :      0      0      0      0  67629  76854  46561  31869  29137    818
 PTAX and ITAX mtr histogram bin counts for e02400:
 252868 : 252868      0      0      0      0      0      0      0      0      0
-252868 :      0      0      0      0 114136  44771  59367  33596    965     33
+252868 :      0      0      0      0 114130  44782  59366  33592    965     33
 PTAX and ITAX mtr histogram bin counts for p22250:
 252868 : 252868      0      0      0      0      0      0      0      0      0
-252868 :      0      0      1      1  79196  76751  53033  24967  18409    510
+252868 :      0      0      1      1  79195  76757  53030  24966  18408    510
 PTAX and ITAX mtr histogram bin counts for p23250:
 252868 : 252868      0      0      0      0      0      0      0      0      0
-252868 :      0      0      1     47 152419  43637  51317   2838   2560     49
+252868 :      0      0      1     48 152420  43642  51311   2837   2560     49
 PTAX and ITAX mtr histogram bin counts for e18500:
 252868 : 252868      0      0      0      0      0      0      0      0      0
-252868 :  25488  25944  19604   7737 174095      0      0      0      0      0
+252868 :  25489  25944  19603   7736 174096      0      0      0      0      0
 PTAX and ITAX mtr histogram bin counts for e19200:
 252868 : 252868      0      0      0      0      0      0      0      0      0
-252868 :  39722  32892  19901   4940 155413      0      0      0      0      0
+252868 :  39723  32895  19901   4939 155410      0      0      0      0      0
 PTAX and ITAX mtr histogram bin counts for e26270:
 252868 : 252868      0      0      0      0      0      0      0      0      0
-252868 :      0      0      0      0  67638  76870  50250  32352  24980    778
+252868 :      0      0      0      0  67630  76881  50252  32349  24978    778
 PTAX and ITAX mtr histogram bin counts for e19800:
 252868 : 252868      0      0      0      0      0      0      0      0      0
-252868 :  39580  32462  19837   4914 156075      0      0      0      0      0
+252868 :  39575  32461  19826   4910 156096      0      0      0      0      0
 PTAX and ITAX mtr histogram bin counts for e20100:
 252868 : 252868      0      0      0      0      0      0      0      0      0
-252868 :  39528  32464  19815   4932 156129      0      0      0      0      0
+252868 :  39490  32426  19767   4904 156281      0      0      0      0      0
 PTAX and ITAX mtr histogram bin counts for k1bx14p:
 252868 : 252868      0      0      0      0      0      0      0      0      0
-252868 :   6835    305   1552  11855  42872  71235  52251  30593  31274   4096
+252868 :   6835    305   1552  11855  42865  71246  52250  30592  31272   4096

taxcalc/tests/test_calcfunctions.py

@@ -564,6 +564,8 @@ PT_qbid_alt_w2_wages_rt = 0.25
 PT_qbid_alt_property_rt = 0.025
 PT_qbid_ps = [9e99, 9e99, 9e99, 9e99, 9e99]
 PT_qbid_prt = 0.0
+PT_qbid_min_ded = 400.0  # OBBBA value in 2026
+PT_qbid_min_qbi = 1000.0  # OBBBA value in 2026
 
 # Input variable values for tests
 c00100 = [527860.66, 337675.10, 603700.00, 90700.00]
@@ -578,52 +580,57 @@ 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]
+senior_deduction = [0.00, 0.00, 1000.00, 0.00]
 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]
-c04800 = [0.0, 0.0, 0.0, 0.0]  # unimportant for function
-qbided = [0.0, 0.0, 0.0, 0.0]  # unimportant for function
+c04800 = [0.0, 0.0, 0.0, 0.0]  # calculated by function
+qbided = [0.0, 0.0, 0.0, 0.0]  # calculated by 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],
-    auto_loan_interest_deduction[0], PT_SSTB_income[0],
+    senior_deduction[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])
-expected0 = (490860.66, 0)
+    PT_qbid_alt_w2_wages_rt, PT_qbid_alt_property_rt,
+    PT_qbid_ps, PT_qbid_prt, PT_qbid_min_ded, PT_qbid_min_qbi,
+    c04800[0], qbided[0])
+expected0 = (490460.66, 400.00)
 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],
-    auto_loan_interest_deduction[1], PT_SSTB_income[1],
+    senior_deduction[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])
+    PT_qbid_alt_w2_wages_rt, PT_qbid_alt_property_rt,
+    PT_qbid_ps, PT_qbid_prt, PT_qbid_min_ded, PT_qbid_min_qbi,
+    c04800[1], qbided[1])
 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],
-    auto_loan_interest_deduction[2], PT_SSTB_income[2],
+    senior_deduction[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])
-expected2 = (579300.00, 0)
+    PT_qbid_alt_w2_wages_rt, PT_qbid_alt_property_rt,
+    PT_qbid_ps, PT_qbid_prt, PT_qbid_min_ded, PT_qbid_min_qbi,
+    c04800[2], qbided[2])
+expected2 = (577900.00, 400.00)
 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],
-    auto_loan_interest_deduction[3], PT_SSTB_income[3],
+    senior_deduction[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])
+    PT_qbid_alt_w2_wages_rt, PT_qbid_alt_property_rt,
+    PT_qbid_ps, PT_qbid_prt, PT_qbid_min_ded, PT_qbid_min_qbi,
+    c04800[3], qbided[3])
 expected3 = (56500.00, 1200)
 
 

taxcalc/tests/test_calculator.py

@@ -337,6 +337,7 @@ def test_bad_json_names(tests_path):
         Calculator.read_json_param_objects(None, test_url)
 
 
+@pytest.mark.local
 def test_json_assump_url():
     """
     Test reading JSON assumption file using URL.

taxcalc/tests/test_cpscsv.py

@@ -25,6 +25,7 @@ from taxcalc.calculator import Calculator
 
 
 START_YEAR = 2017
+NUM_YEARS = 19
 
 
 @pytest.mark.cpscsv_agg
@@ -33,7 +34,7 @@ def test_agg(tests_path, cps_fullsample):
     Test current-law aggregate taxes using cps.csv file.
     """
     # pylint: disable=too-many-statements,too-many-locals
-    nyrs = 10
+    nyrs = NUM_YEARS
     # create a baseline Policy object with current-law policy parameters
     baseline_policy = Policy()
     # create a Records object (rec) containing all cps.csv input records

taxcalc/tests/test_policy.py

@@ -62,6 +62,7 @@ def test_incorrect_implement_reform_usage():
         pol.implement_reform({2020: {'II_em': -1000}})
 
 
+@pytest.mark.local
 def test_json_reform_url():
     """
     Test reading a JSON reform from a URL. Results from the URL are expected
@@ -262,7 +263,6 @@ def test_multi_year_reform():
                           2019: 700000},
         'SS_Earnings_c-indexed': {2017: False,
                                   2019: True},
-        'CTC_c': {2015: 2000},
         'EITC_c': {2016: [900, 5000, 8000, 9000],
                    2019: [1200, 7000, 10000, 12000]},
         'II_em': {2016: 7000,
@@ -280,35 +280,9 @@ def test_multi_year_reform():
     check_eitc_c(pol, reform, ifactor)
     check_ii_em(pol, reform, ifactor)
     check_ss_earnings_c(pol, reform, wfactor)
-    check_ctc_c(pol, reform)
     # end of test_multi_year_reform with the check_* functions below:
 
 
-def check_ctc_c(ppo, reform):
-    """
-    Compare actual and expected _CTC_c parameter values
-    generated by the test_multi_year_reform() function above.
-    Ensure that future-year values in policy_current_law.json
-    are overwritten by reform.
-    """
-    actual = {}
-    arr = getattr(ppo, '_CTC_c')
-    for i in range(0, ppo.num_years):
-        actual[ppo.start_year + i] = arr[i]
-    assert actual[2013] == 1000
-    assert actual[2014] == 1000
-    e2015 = reform['CTC_c'][2015]
-    assert actual[2015] == e2015
-    e2016 = actual[2015]
-    assert actual[2016] == e2016
-    e2017 = actual[2016]
-    assert actual[2017] == e2017
-    e2018 = actual[2017]
-    assert actual[2018] == e2018
-    e2019 = actual[2018]
-    assert actual[2019] == e2019
-
-
 def check_eitc_c(ppo, reform, ifactor):
     """
     Compare actual and expected _EITC_c parameter values
@@ -901,27 +875,27 @@ def test_index_offset_reform():
     policy0.implement_reform({'parameter_indexing_CPI_offset': {2017: 0}})
     cpiu_rates = policy0.inflation_rates()
 
-    reform1 = {'CTC_c-indexed': {2020: True}}
+    reform1 = {'ODC_c-indexed': {2020: True}}
     policy1 = Policy()
     policy1.implement_reform(reform1)
     offset = -0.005
-    reform2 = {'CTC_c-indexed': {2020: True},
+    reform2 = {'ODC_c-indexed': {2020: True},
                'parameter_indexing_CPI_offset': {2020: offset}}
     policy2 = Policy()
-    policy2.implement_reform(reform2)  # caused T-C crash before PR#2364
-    # extract from policy1 and policy2 the parameter values of CTC_c
+    policy2.implement_reform(reform2)
+    # extract from policy1 and policy2 the parameter values of ODC_c
     pvalue1 = {}
     pvalue2 = {}
     for cyr in [2019, 2020, 2021]:
         policy1.set_year(cyr)
-        pvalue1[cyr] = policy1.CTC_c[0]
+        pvalue1[cyr] = policy1.ODC_c[0]
         policy2.set_year(cyr)
-        pvalue2[cyr] = policy2.CTC_c[0]
+        pvalue2[cyr] = policy2.ODC_c[0]
     # check that pvalue1 and pvalue2 dictionaries contain the expected values
     assert pvalue2[2019] == pvalue1[2019]
     assert pvalue2[2020] == pvalue1[2020]
     assert pvalue2[2020] == pvalue2[2019]
-    # ... indexing of CTC_c begins shows up first in 2021 parameter values
+    # ... indexing of ODC_c begins shows up first in 2021 parameter values
     assert pvalue1[2021] > pvalue1[2020]
     assert pvalue2[2021] > pvalue2[2020]
     # ... calculate expected pvalue2[2021] from inflation rates and offset
@@ -998,11 +972,15 @@ def test_raise_errors_regression():
     """
     This tests that raise_errors prevents the error from being thrown. The
     correct behavior is to exit the `adjust` function and store the errors.
+    ** From the parameters.py docstring for the adjust method:
+        raise_errors: Boolean
+          Raise errors as a ValidationError. If False, they will be stored
+          in the errors attribute.
     """
     ref = {
-        "II_brk7-indexed": [{"value": True}],
+        "II_brk7-indexed": [{"value": False}],
         "II_brk6": [{"value": 316700, "MARS": "single", "year": 2020}],
-        "II_brk7": [{"value": 445400, "MARS": "single", "year": 2020}],
+        "II_brk7": [{"value": 320700, "MARS": "single", "year": 2020}],
 
     }
     pol = Policy()
@@ -1177,14 +1155,14 @@ def test_activate_index():
     """
     pol1 = Policy()
     pol1.implement_reform({
-        "CTC_c": {2022: 2000},
-        "CTC_c-indexed": {2022: True}
+        "ODC_c": {2022: 1000},
+        "ODC_c-indexed": {2022: True}
     })
     pol2 = Policy()
     pol2.adjust(
         {
-            "CTC_c": [{"year": 2022, "value": 2000}],
-            "CTC_c-indexed": [{"year": 2022, "value": True}],
+            "ODC_c": [{"year": 2022, "value": 1000}],
+            "ODC_c-indexed": [{"year": 2022, "value": True}],
         }
     )
     cmp_policy_objs(pol1, pol2)
@@ -1193,12 +1171,12 @@ def test_activate_index():
     pol0.set_year(year=2021)
     pol2.set_state(year=[2021, 2022, 2023])
     exp = np.array([
-        pol0.CTC_c[0],
-        2000,
-        2000 * (1 + pol2.inflation_rates(year=2022))
+        pol0.ODC_c[0],
+        1000,
+        1000 * (1 + pol2.inflation_rates(year=2022))
     ]).round(2)
 
-    np.testing.assert_allclose(pol2.CTC_c, exp)
+    np.testing.assert_allclose(pol2.ODC_c, exp)
 
 
 def test_apply_cpi_offset():
@@ -1404,7 +1382,7 @@ def test_adj_cpi_offset_and_index_status():
     """
     pol1 = Policy()
     pol1.implement_reform({
-        "CTC_c-indexed": {2020: True},
+        "ODC_c-indexed": {2020: True},
         "parameter_indexing_CPI_offset": {2020: -0.005}},
     )
     pol2 = Policy()
@@ -1412,7 +1390,7 @@ def test_adj_cpi_offset_and_index_status():
         {
             "parameter_indexing_CPI_offset":
             [{"year": 2020, "value": -0.005}],
-            "CTC_c-indexed": [{"year": 2020, "value": True}],
+            "ODC_c-indexed": [{"year": 2020, "value": True}],
         }
     )
     cmp_policy_objs(pol1, pol2)
@@ -1429,7 +1407,7 @@ def test_adj_cpi_offset_and_index_status():
 
     pol2.set_state(year=[2021, 2022])
     np.testing.assert_equal(
-        (pol2.CTC_c[1] / pol2.CTC_c[0] - 1).round(4),
+        (pol2.ODC_c[1] / pol2.ODC_c[0] - 1).round(4),
         round(pol0.inflation_rates(year=2021) + (-0.005), 4),
     )
 
@@ -1515,9 +1493,9 @@ def test_cpi_offset_does_not_affect_wage_indexed_params():
     np.testing.assert_equal(act_before_2025, exp_before_2025)
 
 
-def test_ext_plus_ctc1_reform(tests_path):
+def test_ext_plus_odc1_reform(tests_path):
     """
-    Test ext.json plus ctc1 compound reform relative to ext.json baseline.
+    Test ext.json plus odc1 compound reform relative to ext.json baseline.
     """
     # specify baseline policy, bas, as the extend-TCJA reform
     bas = Policy()
@@ -1526,37 +1504,37 @@ def test_ext_plus_ctc1_reform(tests_path):
         ext_text = rfile.read()
     bas.implement_reform(Policy.read_json_reform(ext_text))
     assert not bas.parameter_errors
-    # specify reform policy, ref, as extend-TCJA plus liberalization of CTC
+    # specify reform policy, ref, as extend-TCJA plus liberalization of ODC
     ref = Policy()
     ref.implement_reform(Policy.read_json_reform(ext_text))
-    ctc1_reform = {
-        # one possible child-tax-credit revision to the extend-TCJA reform
-        'CTC_c': {
-            2026: 2500.00,
-            2027: 2500.00,
-            2028: 2500.00,
-            2029: 2000.00,
+    odc1_reform = {
+        # one possible other-dependent-credit revision to extend-TCJA reform
+        'ODC_c': {
+            2026: 1000.00,
+            2027: 1000.00,
+            2028: 1000.00,
+            2029: 1000.00,
         },
-        'CTC_c-indexed': {2029: True},
+        'ODC_c-indexed': {2029: True},
     }
-    ref.implement_reform(ctc1_reform)
+    ref.implement_reform(odc1_reform)
     assert not ref.parameter_errors
     # check bas and ref parameter values against expected parameter values
-    exp_ctc_c_bas = {
-        2025: 2000,
-        2026: 2000,
-        2027: 2000,
-        2028: 2000,
-        2029: 2000,
-        2030: 2000,
+    exp_odc_c_bas = {
+        2025: 500,
+        2026: 500,
+        2027: 500,
+        2028: 500,
+        2029: 500,
+        2030: 500,
     }
-    exp_ctc_c_ref = {
-        2025: 2000,
-        2026: 2500,
-        2027: 2500,
-        2028: 2500,
-        2029: 2000,
-        2030: 2044.80,
+    exp_odc_c_ref = {
+        2025: 500,
+        2026: 1000,
+        2027: 1000,
+        2028: 1000,
+        2029: 1000,
+        2030: 1022.4,
     }
     exp_actc_c = {
         2025: 1700,
@@ -1568,16 +1546,16 @@ def test_ext_plus_ctc1_reform(tests_path):
     }
     for year in range(2025, 2031):
         bas.set_year(year)
-        assert np.allclose([bas.CTC_c], [exp_ctc_c_bas[year]])
+        assert np.allclose([bas.ODC_c], [exp_odc_c_bas[year]])
         assert np.allclose([bas.ACTC_c], [exp_actc_c[year]])
         ref.set_year(year)
-        assert np.allclose([ref.CTC_c], [exp_ctc_c_ref[year]])
+        assert np.allclose([ref.ODC_c], [exp_odc_c_ref[year]])
         assert np.allclose([ref.ACTC_c], [exp_actc_c[year]])
 
 
-def test_ext_plus_ctc2_reform(tests_path):
+def test_ext_plus_odc2_reform(tests_path):
     """
-    Test ext.json plus ctc2 compound reform relative to ext.json baseline.
+    Test ext.json plus odc2 compound reform relative to ext.json baseline.
     """
     # specify baseline policy, bas, as the extend-TCJA reform
     bas = Policy()
@@ -1586,39 +1564,39 @@ def test_ext_plus_ctc2_reform(tests_path):
         ext_text = rfile.read()
     bas.implement_reform(Policy.read_json_reform(ext_text))
     assert not bas.parameter_errors
-    # specify reform policy, ref, as extend-TCJA plus liberalization of CTC
+    # specify reform policy, ref, as extend-TCJA plus liberalization of ODC
     ref = Policy()
     ref.implement_reform(Policy.read_json_reform(ext_text))
-    ctc2_reform = {
-        # one possible child-tax-credit revision to the extend-TCJA reform
-        'CTC_c': {
-            2026: 2500.00,
-            2027: 2500.00,
-            2028: 2500.00,
-            2029: 2000.00,
+    odc2_reform = {
+        # one possible other-dependent-credit revision to extend-TCJA reform
+        'ODC_c': {
+            2026: 600.00,
+            2027: 600.00,
+            2028: 600.00,
+            2029: 800.00,
         },
-        'CTC_c-indexed': {2029: True},
+        'ODC_c-indexed': {2029: True},
         'ACTC_c': {2029: 1750},
         'ACTC_c-indexed': {2029: False},
     }
-    ref.implement_reform(ctc2_reform)
+    ref.implement_reform(odc2_reform)
     assert not ref.parameter_errors
     # check bas and ref parameter values against expected parameter values
-    exp_ctc_c_bas = {
-        2025: 2000,
-        2026: 2000,
-        2027: 2000,
-        2028: 2000,
-        2029: 2000,
-        2030: 2000,
+    exp_odc_c_bas = {
+        2025: 500,
+        2026: 500,
+        2027: 500,
+        2028: 500,
+        2029: 500,
+        2030: 500,
     }
-    exp_ctc_c_ref = {
-        2025: 2000,
-        2026: 2500,
-        2027: 2500,
-        2028: 2500,
-        2029: 2000,
-        2030: 2044.80,
+    exp_odc_c_ref = {
+        2025: 500,
+        2026: 600,
+        2027: 600,
+        2028: 600,
+        2029: 800,
+        2030: 817.92,
     }
     exp_actc_c_bas = {
         2025: 1700,
@@ -1638,8 +1616,8 @@ def test_ext_plus_ctc2_reform(tests_path):
     }
     for year in range(2025, 2031):
         bas.set_year(year)
-        assert np.allclose([bas.CTC_c], [exp_ctc_c_bas[year]])
+        assert np.allclose([bas.ODC_c], [exp_odc_c_bas[year]])
         assert np.allclose([bas.ACTC_c], [exp_actc_c_bas[year]])
         ref.set_year(year)
-        assert np.allclose([ref.CTC_c], [exp_ctc_c_ref[year]])
+        assert np.allclose([ref.ODC_c], [exp_odc_c_ref[year]])
         assert np.allclose([ref.ACTC_c], [exp_actc_c_ref[year]])

taxcalc/tests/test_puf_var_stats.py

@@ -170,7 +170,7 @@ def test_puf_var_stats(tests_path, puf_fullsample):
     del table_corr['description']
     # add statistics to tables
     year_headers = ['description']
-    for year in range(Policy.JSON_START_YEAR, 2034 + 1):
+    for year in range(Policy.JSON_START_YEAR, 2024 + 1):
         assert year == calc.current_year
         year_headers.append(str(year))
         calc.calc_all()

taxcalc/tests/test_pufcsv.py

@@ -24,6 +24,7 @@ from taxcalc.calculator import Calculator
 
 
 START_YEAR = 2017
+NUM_YEARS = 19
 
 
 @pytest.mark.pufcsv_agg
@@ -34,7 +35,7 @@ def test_agg(tests_path, puf_fullsample):
     the full-sample puf.csv and a small sub-sample of puf.csv
     """
     # pylint: disable=too-many-locals,too-many-statements
-    nyrs = 10
+    nyrs = NUM_YEARS
     # create a baseline Policy object with current-law policy parameters
     baseline_policy = Policy()
     # create a Records object (rec) containing all puf.csv input records

taxcalc/tests/test_reforms.py

@@ -48,7 +48,7 @@ def test_2017_law_reform(tests_path):
         'EITC_ps_MarriedJ': {'relation': '>', 'value': 5680},
         'EITC_InvestIncome_c': {'relation': '>', 'value': 3500},
         # ... parameters affected by TCJA and that are not indexed
-        'ID_Charity_crt_cash': {'relation': '=', 'value': 0.5},
+        'ID_Charity_crt_all': {'relation': '=', 'value': 0.5},
         'II_rt3': {'relation': '=', 'value': 0.25},
         # ... parameters affected by TCJA and that are indexed
         'II_brk3': {'relation': '>', 'value': 91900},
@@ -373,7 +373,7 @@ def test_ext_reform(tests_path):
     ext.implement_reform(Policy.read_json_reform(rtext))
     assert not ext.parameter_errors
     ext.set_year(2026)
-    assert ext.II_em < end.II_em
+    assert np.allclose([ext.II_em], [end.II_em])
     # test tax output generated by ext.json reform file using public CPS data
     recs = Records.cps_constructor()
     calc_end = Calculator(policy=end, records=recs, verbose=False)
@@ -386,4 +386,4 @@ def test_ext_reform(tests_path):
     iitax_ext = calc_ext.array('iitax')
     rdiff = iitax_ext - iitax_end
     weighted_sum_rdiff = (rdiff * calc_end.array('s006')).sum() * 1.0e-9
-    assert np.allclose([weighted_sum_rdiff], [-214.393], rtol=0.0, atol=0.01)
+    assert np.allclose([weighted_sum_rdiff], [45.491], rtol=0.0, atol=0.01)

{taxcalc-5.0.4.dist-info → taxcalc-5.2.0.dist-info}/METADATA

@@ -1,6 +1,6 @@
 Metadata-Version: 2.4
 Name: taxcalc
-Version: 5.0.4
+Version: 5.2.0
 Summary: Tax-Calculator
 Home-page: https://github.com/PSLmodels/Tax-Calculator
 Download-URL: https://github.com/PSLmodels/Tax-Calculator