taxcalc 5.1.0__py3-none-any.whl → 5.2.0__py3-none-any.whl

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Files changed (20) hide show
  1. taxcalc/__init__.py +1 -1
  2. taxcalc/calcfunctions.py +19 -14
  3. taxcalc/policy.py +7 -0
  4. taxcalc/policy_current_law.json +645 -249
  5. taxcalc/reforms/2017_law.json +2 -0
  6. taxcalc/tests/cpscsv_agg_expect.csv +26 -26
  7. taxcalc/tests/puf_var_wght_means_by_year.csv +80 -80
  8. taxcalc/tests/pufcsv_agg_expect.csv +26 -26
  9. taxcalc/tests/test_calculator.py +1 -0
  10. taxcalc/tests/test_cpscsv.py +2 -1
  11. taxcalc/tests/test_policy.py +81 -103
  12. taxcalc/tests/test_puf_var_stats.py +1 -1
  13. taxcalc/tests/test_pufcsv.py +2 -1
  14. taxcalc/tests/test_reforms.py +2 -2
  15. {taxcalc-5.1.0.dist-info → taxcalc-5.2.0.dist-info}/METADATA +1 -1
  16. {taxcalc-5.1.0.dist-info → taxcalc-5.2.0.dist-info}/RECORD +20 -20
  17. {taxcalc-5.1.0.dist-info → taxcalc-5.2.0.dist-info}/WHEEL +0 -0
  18. {taxcalc-5.1.0.dist-info → taxcalc-5.2.0.dist-info}/entry_points.txt +0 -0
  19. {taxcalc-5.1.0.dist-info → taxcalc-5.2.0.dist-info}/licenses/LICENSE +0 -0
  20. {taxcalc-5.1.0.dist-info → taxcalc-5.2.0.dist-info}/top_level.txt +0 -0
taxcalc/reforms/2017_law.json CHANGED
@@ -49,8 +49,10 @@
49
49
  "STD": {"2017": [6350, 12700, 6350, 9350, 12700]},
50
50
  "II_em": {"2017": 4050},
51
51
  "CTC_c": {"2018": 1000},
52
+ "CTC_c-indexed": {"2018": false},
52
53
  "CTC_ps": {"2018": [75000, 110000, 55000, 75000, 75000]},
53
54
  "ACTC_c": {"2018": 1000},
55
+ "ACTC_c-indexed": {"2018": false},
54
56
  "ACTC_Income_thd": {"2018": 3000},
55
57
  "ODC_c": {"2018": 0},
56
58
  "AMT_em": {"2017": [54300, 84500, 42250, 54300, 84500]},
taxcalc/tests/cpscsv_agg_expect.csv CHANGED
@@ -1,26 +1,26 @@
1
- ,2017,2018,2019,2020,2021,2022,2023,2024,2025,2026
2
- Returns (#m),187.1,199.2,201.9,204.5,207.1,209.7,212.3,214.9,217.5,220.1
3
- AGI ($b),9087.6,10714.8,11167.0,11573.2,13174.9,13526.4,14075.9,15201.9,16010.5,16760.0
4
- Itemizers (#m),62.8,23.9,25.0,27.5,31.2,31.2,30.2,30.6,31.5,80.8
5
- Itemized Deduction ($b),1218.6,611.9,655.1,745.3,862.7,881.9,901.0,955.1,1003.5,2214.5
6
- Standard Deduction Filers (#m),124.3,175.4,176.9,176.9,175.8,178.5,182.0,184.3,186.0,139.3
7
- Standard Deduction ($b),1092.1,2951.3,3026.2,3080.8,3091.9,3231.3,3528.5,3767.7,3907.1,1645.3
8
- Personal Exemption ($b),1383.6,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,2124.7
9
- Taxable Income ($b),6230.6,7959.2,8322.9,8615.4,10049.9,10315.2,10641.5,11541.3,12197.4,11998.4
10
- Regular Tax ($b),1108.0,1380.0,1449.0,1497.4,1762.8,1834.7,1884.9,2040.8,2163.6,2377.7
11
- AMT Income ($b),8319.8,10212.6,10630.3,10965.7,12473.9,12804.3,13331.8,14409.4,15176.3,15356.1
12
- AMT Liability ($b),8.1,0.4,0.4,0.5,1.4,0.6,0.4,0.7,0.7,17.9
13
- AMT Filers (#m),2.6,0.1,0.1,0.1,0.2,0.1,0.1,0.1,0.1,4.1
14
- Tax before Credits ($b),1116.0,1380.4,1449.4,1497.9,1764.3,1835.4,1885.3,2041.5,2164.3,2395.6
15
- Refundable Credits ($b),70.8,102.5,102.7,655.0,827.1,98.5,107.0,111.2,111.7,97.0
16
- Nonrefundable Credits ($b),32.7,97.2,99.2,99.2,0.0,107.7,108.2,109.6,111.5,29.4
17
- Reform Surtaxes ($b),0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0
18
- Other Taxes ($b),61.3,70.4,72.7,75.9,82.3,87.9,92.8,99.7,105.7,112.0
19
- Ind Income Tax ($b),1073.9,1251.1,1320.2,819.6,1019.4,1717.0,1763.0,1920.3,2046.7,2381.2
20
- Payroll Taxes ($b),985.0,1081.8,1133.6,1154.6,1250.3,1348.0,1424.4,1510.0,1584.8,1659.1
21
- Combined Liability ($b),2059.0,2333.0,2453.8,1974.2,2269.7,3065.1,3187.5,3430.3,3631.6,4040.3
22
- With Income Tax <= 0 (#m),86.2,94.6,95.3,133.1,126.0,94.5,96.5,97.2,97.5,95.8
23
- With Combined Tax <= 0 (#m),62.8,65.4,66.4,98.2,97.7,67.9,69.5,70.3,71.0,70.6
24
- UBI Benefits ($b),0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0
25
- "Total Benefits, Consumption Value ($b)",2790.7,3225.5,3429.9,3617.0,3993.0,4069.6,4390.5,4691.7,4983.0,5266.4
26
- Total Benefits Cost ($b),2790.7,3225.5,3429.9,3617.0,3993.0,4069.6,4390.5,4691.7,4983.0,5266.4
1
+ ,2017,2018,2019,2020,2021,2022,2023,2024,2025,2026,2027,2028,2029,2030,2031,2032,2033,2034,2035
2
+ Returns (#m),187.1,199.2,201.9,204.5,207.1,209.7,212.3,214.9,217.5,220.1,222.7,225.2,227.8,230.2,232.6,235.0,237.3,239.7,242.1
3
+ AGI ($b),9087.6,10714.8,11167.0,11573.2,13174.9,13526.4,14075.9,15201.9,16010.5,16748.9,17457.6,18195.5,18984.4,19784.6,20598.4,21438.2,22302.6,23202.1,24140.4
4
+ Itemizers (#m),62.8,23.9,25.0,27.5,31.2,31.2,30.2,30.6,30.9,29.0,30.2,31.8,33.4,30.6,31.8,33.0,34.4,35.6,37.0
5
+ Itemized Deduction ($b),1218.6,611.9,655.1,745.3,862.7,881.9,901.0,955.1,1089.4,1035.9,1111.4,1197.7,1293.2,1105.0,1176.1,1252.3,1335.0,1419.5,1511.9
6
+ Standard Deduction Filers (#m),124.3,175.4,176.9,176.9,175.8,178.5,182.0,184.3,186.6,191.1,192.4,193.4,194.3,199.6,200.7,201.8,202.8,203.9,205.0
7
+ Standard Deduction ($b),1092.1,2951.3,3026.2,3080.8,3091.9,3231.3,3528.5,3767.7,4096.3,4349.9,4480.1,4603.0,4723.4,4993.9,5133.4,5271.3,5412.7,5558.4,5707.9
8
+ Personal Exemption ($b),1383.6,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0
9
+ Taxable Income ($b),6230.6,7959.2,8322.9,8615.4,10049.9,10315.2,10641.5,11541.3,11835.4,12411.3,12954.6,13520.5,14302.7,15060.8,15702.4,16365.1,17043.4,17752.4,18489.9
10
+ Regular Tax ($b),1108.0,1380.0,1449.0,1497.4,1762.8,1834.7,1884.9,2040.8,2101.8,2229.9,2333.6,2439.2,2578.5,2728.1,2845.7,2967.3,3087.9,3216.1,3348.6
11
+ AMT Income ($b),8319.8,10212.6,10630.3,10965.7,12473.9,12804.3,13331.8,14409.4,15195.4,15981.2,16634.3,17309.1,18026.4,18844.6,19595.8,20368.4,21159.4,21983.8,22839.3
12
+ AMT Liability ($b),8.1,0.4,0.4,0.5,1.4,0.6,0.4,0.7,0.7,1.2,1.2,1.2,1.2,1.3,1.4,1.4,1.5,1.6,1.7
13
+ AMT Filers (#m),2.6,0.1,0.1,0.1,0.2,0.1,0.1,0.1,0.1,0.1,0.1,0.1,0.1,0.1,0.1,0.1,0.1,0.1,0.1
14
+ Tax before Credits ($b),1116.0,1380.4,1449.4,1497.9,1764.3,1835.4,1885.3,2041.5,2102.5,2231.2,2334.7,2440.4,2579.8,2729.4,2847.0,2968.7,3089.4,3217.7,3350.3
15
+ Refundable Credits ($b),70.8,102.5,102.7,655.0,827.1,98.5,107.0,111.2,116.8,118.3,120.5,122.4,124.1,126.0,128.0,129.8,131.7,133.6,135.5
16
+ Nonrefundable Credits ($b),32.7,97.2,99.2,99.2,0.0,107.7,108.2,109.6,118.0,121.7,125.8,129.9,134.1,138.2,142.2,146.4,150.6,154.8,159.2
17
+ Reform Surtaxes ($b),0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0
18
+ Other Taxes ($b),61.3,70.4,72.7,75.9,82.3,87.9,92.8,99.7,105.7,112.0,117.8,122.8,128.7,134.8,141.0,147.6,154.6,161.9,169.9
19
+ Ind Income Tax ($b),1073.9,1251.1,1320.2,819.6,1019.4,1717.0,1763.0,1920.3,1973.4,2103.2,2206.2,2310.9,2450.3,2600.0,2717.8,2840.1,2961.7,3091.2,3225.7
20
+ Payroll Taxes ($b),985.0,1081.8,1133.6,1154.6,1250.3,1348.0,1424.4,1510.0,1584.8,1659.1,1730.9,1805.2,1881.3,1958.3,2038.0,2120.3,2206.5,2295.0,2387.1
21
+ Combined Liability ($b),2059.0,2333.0,2453.8,1974.2,2269.7,3065.1,3187.5,3430.3,3558.2,3762.3,3937.1,4116.1,4331.6,4558.2,4755.8,4960.5,5168.2,5386.2,5612.8
22
+ With Income Tax <= 0 (#m),86.2,94.6,95.3,133.1,126.0,94.5,96.5,97.2,101.6,102.5,103.2,103.6,102.0,102.6,102.9,103.2,103.5,103.8,104.2
23
+ With Combined Tax <= 0 (#m),62.8,65.4,66.4,98.2,97.7,67.9,69.5,70.3,73.2,74.1,75.0,75.7,74.9,75.6,76.2,76.6,77.1,77.6,78.2
24
+ UBI Benefits ($b),0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0
25
+ "Total Benefits, Consumption Value ($b)",2790.7,3225.5,3429.9,3617.0,3993.0,4069.6,4390.5,4691.7,4983.0,5266.4,5459.4,5657.5,5857.9,6059.4,6255.1,6449.2,6644.0,6847.3,7062.4
26
+ Total Benefits Cost ($b),2790.7,3225.5,3429.9,3617.0,3993.0,4069.6,4390.5,4691.7,4983.0,5266.4,5459.4,5657.5,5857.9,6059.4,6255.1,6449.2,6644.0,6847.3,7062.4
taxcalc/tests/puf_var_wght_means_by_year.csv CHANGED
@@ -1,80 +1,80 @@
1
- ,description,2013,2014,2015,2016,2017,2018,2019,2020,2021,2022,2023,2024,2025,2026,2027,2028,2029,2030,2031,2032,2033,2034
2
- c00100,Federal AGI, 50840, 54457, 54942, 55071, 58024, 60318, 61591, 63130, 73017, 72054, 72247, 79575, 82506, 84685, 86654, 88892, 91301, 93892, 96699, 100620, 102065, 105040
3
- c02500,OASDI benefits in AGI, 1295, 1394, 1416, 1479, 1501, 1587, 1690, 1832, 2005, 2128, 2402, 2686, 2881, 3064, 3248, 3451, 3659, 3874, 4095, 4355, 4492, 4724
4
- c04470,Post-phase-out itemized deduction, 5907, 6036, 6149, 6382, 6562, 6798, 7003, 7480, 7870, 8006, 8419, 8785, 9058, 9405, 9740, 10097, 10451, 10803, 11144, 11623, 11784, 12141
5
- c04600,Post-phase-out personal exemption, 7105, 7131, 7163, 7217, 7149, 7280, 7448, 7574, 7621, 7989, 8661, 9047, 9235, 9436, 9663, 9883, 10107, 10334, 10569, 10818, 11032, 11280
6
- c04800,Federal regular taxable income, 35754, 39297, 39664, 39592, 42568, 44486, 45340, 46361, 55796, 54215, 53036, 59734, 62107, 63640, 64948, 66508, 68245, 70176, 72323, 75327, 76437, 78705
7
- c05200,Regular tax on taxable income, 7672, 8732, 8725, 8585, 9500, 9984, 10102, 10421, 13279, 12406, 11654, 13635, 14195, 14470, 14675, 14959, 15300, 15702, 16155, 16771, 17182, 17672
8
- c07180,Child care credit, 17, 17, 17, 17, 17, 17, 17, 17, 0, 17, 17, 17, 17, 17, 17, 17, 17, 17, 17, 17, 16, 16
9
- c07220,Child tax credit (adjusted), 158, 155, 147, 143, 139, 133, 128, 123, 359, 114, 105, 98, 95, 92, 89, 85, 82, 79, 76, 74, 71, 68
10
- c09600,Federal AMT liability, 212, 227, 240, 251, 268, 279, 286, 315, 347, 334, 344, 361, 377, 392, 405, 421, 437, 453, 464, 491, 498, 514
11
- c11070,Extra child tax credit (refunded), 150, 144, 138, 133, 126, 123, 120, 121, 0, 110, 113, 111, 108, 106, 104, 103, 101, 100, 98, 98, 96, 95
12
- c21040,Itemized deduction that is phased out, 203, 242, 231, 219, 255, 270, 270, 283, 375, 342, 302, 380, 395, 399, 400, 403, 409, 416, 424, 432, 463, 474
13
- cmbtp,Estimate of income on (AMT) Form 6251 but not in AGI, 370, 386, 403, 416, 434, 452, 463, 493, 526, 526, 549, 580, 603, 627, 647, 671, 695, 718, 722, 768, 792, 817
14
- data_source,1 if unit is created primarily from IRS-SOI PUF data; 0 if created primarily from CPS data (not used in tax-calculation logic), 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1
15
- e00200,"Wages, salaries, and tips for filing unit net of pension contributions", 35512, 37221, 37448, 37946, 39051, 40312, 41580, 41587, 44621, 47746, 49471, 51728, 53542, 55296, 56911, 58598, 60286, 61974, 63725, 66178, 66978, 68794
16
- e00300,Taxable interest income, 537, 499, 497, 500, 538, 550, 554, 544, 541, 564, 658, 620, 669, 692, 723, 774, 821, 862, 901, 951, 969, 1008
17
- e00400,Tax-exempt interest income, 343, 326, 322, 327, 353, 365, 369, 367, 367, 386, 455, 430, 466, 484, 506, 542, 574, 603, 626, 649, 684, 711
18
- e00600,Ordinary dividends included in AGI, 1179, 1397, 1392, 1356, 1479, 1578, 1631, 1770, 1861, 1928, 1948, 2305, 2407, 2515, 2587, 2651, 2726, 2804, 2885, 2996, 3034, 3116
19
- e00650,Qualified dividends included in ordinary dividends, 846, 1001, 992, 966, 1048, 1115, 1151, 1247, 1309, 1356, 1368, 1617, 1687, 1761, 1810, 1853, 1904, 1958, 2014, 2091, 2109, 2167
20
- e00700,Taxable refunds of state and local income taxes, 163, 170, 174, 179, 186, 191, 196, 209, 221, 223, 234, 247, 256, 265, 273, 282, 291, 300, 308, 319, 326, 336
21
- e00800,Alimony received, 47, 52, 60, 61, 70, 73, 76, 81, 87, 88, 93, 99, 103, 107, 112, 117, 122, 126, 131, 137, 144, 150
22
- e00900,Sch C business net profit/loss for filing unit, 1657, 1740, 1774, 1752, 1814, 1874, 1868, 1887, 1982, 2015, 2061, 2196, 2261, 2329, 2389, 2443, 2496, 2549, 2607, 2698, 2730, 2805
23
- e01100,Capital gain distributions not reported on Sch D, 13, 18, 18, 16, 22, 24, 22, 28, 50, 31, 22, 32, 34, 32, 31, 31, 32, 33, 34, 35, 36, 37
24
- e01200,Other net gain/loss from Form 4797, -119, -164, -163, -147, -188, -198, -181, -233, -417, -253, -184, -265, -276, -267, -254, -249, -251, -255, -267, -281, -275, -283
25
- e01400,Taxable IRA distributions, 1390, 1489, 1627, 1721, 1890, 1994, 2084, 2251, 2428, 2489, 2651, 2834, 2982, 3128, 3267, 3420, 3572, 3722, 3870, 4063, 4162, 4323
26
- e01500,Total pensions and annuities, 5494, 5708, 5855, 5915, 6150, 6371, 6548, 6972, 7413, 7496, 7874, 8323, 8636, 8942, 9237, 9547, 9856, 10147, 10438, 10806, 11194, 11499
27
- e01700,Taxable pensions and annuities, 3503, 3638, 3690, 3703, 3819, 3944, 4041, 4289, 4542, 4580, 4801, 5057, 5235, 5413, 5582, 5768, 5954, 6141, 6328, 6587, 6684, 6883
28
- e02000,"Sch E total rental, royalty, partnership, S-corporation, etc, income/loss (includes e26270 and e27200)", 3365, 3727, 3814, 3772, 4017, 4275, 4324, 4069, 4920, 5124, 4448, 6476, 6557, 6537, 6478, 6390, 6354, 6446, 6653, 6962, 7083, 7295
29
- e02100,Farm net income/loss for filing unit from Sch F, -45, -41, -19, -20, -15, -14, -13, -15, -17, -31, -31, -13, -14, -14, -14, -14, -13, -12, -11, -5, -15, -13
30
- e02300,Unemployment insurance benefits, 289, 187, 150, 141, 131, 120, 112, 115, 988, 150, 112, 127, 160, 175, 182, 188, 193, 198, 204, 212, 214, 219
31
- e02400,Total social security (OASDI) benefits, 4837, 5027, 5154, 5271, 5380, 5568, 5845, 6102, 6289, 6714, 7419, 7940, 8335, 8703, 9078, 9476, 9876, 10276, 10675, 10866, 11543, 11948
32
- e03150,Total deductible IRA contributions, 63, 64, 66, 69, 69, 72, 74, 79, 84, 84, 89, 94, 97, 101, 105, 109, 114, 118, 122, 128, 126, 131
33
- e03210,Student loan interest, 55, 55, 57, 58, 59, 62, 63, 67, 71, 71, 75, 79, 81, 84, 87, 90, 92, 95, 98, 101, 104, 107
34
- e03220,Educator expenses, 6, 6, 6, 6, 6, 7, 7, 7, 7, 8, 8, 8, 9, 9, 9, 9, 10, 10, 10, 11, 11, 11
35
- e03230,Tuition and fees from Form 8917, 24, 25, 25, 26, 26, 27, 28, 30, 32, 32, 33, 35, 36, 38, 39, 40, 42, 43, 44, 46, 47, 48
36
- e03240,Domestic production activities from Form 8903, 51, 53, 53, 54, 56, 57, 58, 62, 65, 66, 69, 72, 74, 77, 79, 81, 83, 85, 86, 88, 93, 95
37
- e03270,Self-employed health insurance deduction, 152, 155, 160, 171, 174, 177, 181, 188, 189, 196, 195, 200, 189, 191, 194, 197, 200, 204, 210, 219, 206, 210
38
- e03290,Health savings account deduction from Form 8889, 19, 19, 20, 21, 21, 22, 22, 23, 23, 24, 23, 24, 22, 23, 23, 23, 23, 24, 24, 26, 24, 24
39
- e03300,"Contributions to SEP, SIMPLE and qualified plans", 114, 117, 115, 118, 118, 121, 123, 130, 137, 138, 145, 152, 157, 162, 166, 170, 175, 180, 184, 195, 191, 195
40
- e03400,Penalty on early withdrawal of savings, 3, 3, 3, 3, 4, 4, 4, 4, 4, 4, 4, 5, 5, 5, 5, 5, 5, 6, 6, 6, 6, 6
41
- e03500,Alimony paid, 41, 45, 44, 46, 46, 47, 48, 51, 54, 55, 57, 61, 63, 65, 67, 69, 70, 72, 74, 77, 77, 79
42
- e07240,Retirement savings contributions credit from Form 8880, 6, 6, 6, 6, 6, 6, 7, 7, 7, 7, 8, 8, 9, 9, 9, 9, 10, 10, 10, 11, 11, 12
43
- e07260,Residential energy credit from Form 5695, 9, 9, 10, 10, 11, 11, 11, 12, 13, 13, 13, 14, 15, 15, 16, 16, 17, 17, 18, 19, 19, 20
44
- e07300,Foreign tax credit from Form 1116, 94, 97, 91, 88, 92, 97, 98, 92, 111, 116, 100, 146, 147, 146, 145, 142, 141, 143, 146, 152, 156, 161
45
- e07400,General business credit from Form 3800, 17, 16, 16, 15, 15, 16, 16, 15, 19, 19, 17, 25, 25, 25, 24, 24, 24, 24, 25, 26, 26, 27
46
- e07600,Prior year minimum tax credit from Form 8801, 3, 3, 3, 3, 4, 4, 4, 4, 4, 4, 5, 5, 5, 5, 5, 5, 6, 6, 6, 6, 6, 7
47
- e09700,Recapture of Investment Credit, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0
48
- e09800,Unreported payroll taxes from Form 4137 or 8919, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0
49
- e09900,Penalty tax on qualified retirement plans, 35, 37, 39, 40, 43, 45, 46, 48, 50, 50, 51, 54, 55, 57, 58, 59, 61, 63, 65, 67, 69, 71
50
- e11200,Excess payroll (FICA/RRTA) tax withheld, 10, 11, 11, 12, 12, 13, 13, 14, 14, 15, 15, 16, 17, 17, 18, 18, 19, 19, 20, 20, 21, 22
51
- e17500,Itemizable medical and dental expenses. WARNING: this variable is zero below the floor in PUF data., 799, 833, 861, 906, 938, 962, 995, 1044, 1063, 1112, 1123, 1159, 1107, 1129, 1151, 1172, 1196, 1219, 1244, 1282, 1268, 1289
52
- e18400,Itemizable state and local income/sales taxes, 1669, 1768, 1803, 1855, 1944, 2004, 2052, 2178, 2306, 2326, 2438, 2567, 2658, 2747, 2832, 2922, 3012, 3100, 3185, 3302, 3378, 3468
53
- e18500,Itemizable real-estate taxes paid, 1145, 1200, 1251, 1298, 1358, 1409, 1449, 1545, 1642, 1663, 1750, 1851, 1924, 1997, 2068, 2142, 2218, 2293, 2367, 2449, 2505, 2581
54
- e19200,Itemizable interest paid, 1878, 1841, 1817, 1844, 1884, 1965, 2032, 2177, 2327, 2368, 2504, 2662, 2782, 2902, 3018, 3145, 3272, 3400, 3531, 3695, 3775, 3914
55
- e19800,Itemizable charitable giving: cash/check contributions. WARNING: this variable is already capped in PUF data., 887, 932, 951, 979, 1018, 1054, 1082, 1153, 1226, 1242, 1307, 1381, 1436, 1489, 1542, 1598, 1653, 1706, 1758, 1817, 1862, 1917
56
- e20100,Itemizable charitable giving: other than cash/check contributions. WARNING: this variable is already capped in PUF data., 224, 235, 233, 239, 245, 253, 260, 276, 293, 296, 311, 328, 340, 351, 363, 376, 389, 400, 414, 424, 434, 447
57
- e20400,Itemizable miscellaneous deductions. WARNING: this variable is zero below the floor in PUF data., 713, 740, 759, 786, 811, 838, 860, 912, 967, 976, 1023, 1076, 1116, 1155, 1192, 1230, 1269, 1308, 1342, 1391, 1432, 1472
58
- e24515,Sch D: Un-Recaptured Section 1250 Gain, 79, 110, 112, 100, 137, 147, 136, 176, 315, 193, 141, 200, 210, 202, 195, 194, 198, 202, 210, 217, 215, 224
59
- e24518,Sch D: 28% Rate Gain or Loss, 24, 34, 34, 30, 39, 41, 38, 49, 87, 53, 39, 56, 58, 56, 54, 53, 53, 53, 54, 54, 59, 59
60
- e26270,Sch E: Combined partnership and S-corporation net income/loss (includes k1bx14p and k1bx14s amounts and is included in e02000), 2741, 2969, 3037, 2995, 3222, 3424, 3455, 3244, 3910, 4062, 3520, 5112, 5164, 5137, 5078, 4998, 4958, 5018, 5150, 5345, 5508, 5658
61
- e27200,Sch E: Farm rent net income or loss (included in e02000), 35, 37, 38, 39, 44, 47, 49, 47, 58, 62, 55, 80, 82, 83, 84, 85, 86, 90, 96, 104, 101, 105
62
- e32800,Child/dependent-care expenses for qualifying persons from Form 2441, 108, 111, 113, 114, 118, 121, 123, 130, 137, 137, 143, 150, 155, 159, 163, 167, 172, 177, 182, 189, 190, 195
63
- e58990,Investment income elected amount from Form 4952, 14, 14, 15, 15, 16, 17, 17, 18, 19, 19, 20, 21, 21, 22, 22, 23, 23, 24, 24, 24, 26, 27
64
- e62900,Alternative Minimum Tax foreign tax credit from Form 6251, 78, 86, 84, 84, 90, 93, 95, 100, 106, 107, 112, 118, 121, 125, 128, 132, 136, 140, 143, 147, 152, 156
65
- e87521,Total tentative AmOppCredit amount for all students, 172, 176, 182, 184, 191, 197, 201, 213, 225, 227, 237, 249, 258, 266, 274, 283, 292, 302, 311, 324, 330, 341
66
- e87530,Adjusted qualified lifetime learning expenses for all students, 93, 92, 94, 96, 99, 102, 105, 111, 117, 118, 124, 130, 135, 139, 143, 148, 153, 157, 161, 166, 173, 179
67
- eitc,Federal EITC, 376, 369, 364, 352, 342, 343, 346, 355, 335, 348, 387, 399, 402, 406, 412, 418, 425, 432, 439, 450, 456, 464
68
- elderly_dependents,number of dependents age 65+ in filing unit excluding taxpayer and spouse, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0
69
- g20500,Itemizable gross (before 10% AGI disregard) casualty or theft loss, 29, 30, 31, 32, 33, 35, 36, 38, 40, 41, 43, 45, 47, 49, 50, 53, 56, 58, 61, 64, 63, 67
70
- iitax,Federal income tax liability, 6826, 7765, 7820, 7778, 8605, 9072, 9252, 6827, 9422, 11409, 10888, 12600, 13156, 13495, 13760, 14085, 14453, 14871, 15336, 15972, 16367, 16869
71
- k1bx14p,Partner self-employment earnings/loss for taxpayer (included in e26270 total), -213, -239, -187, -162, -144, -139, -133, -129, -156, -168, -146, -211, -206, -200, -189, -172, -154, -130, -109, -73, -162, -135
72
- k1bx14s,Partner self-employment earnings/loss for spouse (included in e26270 total), -7, -9, 0, 2, 8, 10, 11, 11, 13, 14, 11, 17, 17, 18, 20, 23, 26, 29, 33, 37, 31, 36
73
- nu06,Number of dependents under 6 years old, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0
74
- nu13,Number of dependents under 13 years old, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0
75
- p08000,Other tax credits (but not including Sch R credit), 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1
76
- p22250,Sch D: Net short-term capital gains/losses, -120, -173, -172, -151, -195, -212, -202, -267, -481, -300, -223, -316, -334, -325, -311, -306, -307, -309, -299, -301, -343, -351
77
- p23250,Sch D: Net long-term capital gains/losses, 2284, 3191, 3138, 2776, 3680, 3912, 3596, 4616, 8212, 5011, 3634, 5193, 5407, 5179, 4965, 4902, 4932, 5006, 5111, 5284, 5345, 5484
78
- payrolltax,Payroll taxes (ee+er) for OASDI+HI, 4917, 5091, 5141, 5215, 5352, 5497, 5667, 5696, 6069, 6441, 6728, 7035, 7286, 7529, 7756, 7988, 8222, 8458, 8706, 9055, 9140, 9395
79
- pencon_p,Contributions to defined-contribution pension plans for taxpayer, 856, 897, 916, 941, 963, 996, 1029, 1030, 1107, 1185, 1229, 1286, 1333, 1379, 1421, 1464, 1509, 1550, 1596, 1659, 1675, 1721
80
- pencon_s,Contributions to defined-contribution pension plans for spouse, 393, 410, 421, 424, 440, 452, 466, 466, 500, 535, 554, 579, 599, 617, 634, 652, 669, 686, 703, 730, 747, 766
1
+ ,description,2013,2014,2015,2016,2017,2018,2019,2020,2021,2022,2023,2024
2
+ c00100,Federal AGI, 50840, 54457, 54942, 55071, 58024, 60318, 61591, 63130, 73017, 72054, 72247, 79575
3
+ c02500,OASDI benefits in AGI, 1295, 1394, 1416, 1479, 1501, 1587, 1690, 1832, 2005, 2128, 2402, 2686
4
+ c04470,Post-phase-out itemized deduction, 5907, 6036, 6149, 6382, 6562, 6798, 7003, 7480, 7870, 8006, 8419, 8785
5
+ c04600,Post-phase-out personal exemption, 7105, 7131, 7163, 7217, 7149, 7280, 7448, 7574, 7621, 7989, 8661, 9047
6
+ c04800,Federal regular taxable income, 35754, 39297, 39664, 39592, 42568, 44486, 45340, 46361, 55796, 54215, 53036, 59734
7
+ c05200,Regular tax on taxable income, 7672, 8732, 8725, 8585, 9500, 9984, 10102, 10421, 13279, 12406, 11654, 13635
8
+ c07180,Child care credit, 17, 17, 17, 17, 17, 17, 17, 17, 0, 17, 17, 17
9
+ c07220,Child tax credit (adjusted), 158, 155, 147, 143, 139, 133, 128, 123, 359, 114, 105, 98
10
+ c09600,Federal AMT liability, 212, 227, 240, 251, 268, 279, 286, 315, 347, 334, 344, 361
11
+ c11070,Extra child tax credit (refunded), 150, 144, 138, 133, 126, 123, 120, 121, 0, 110, 113, 111
12
+ c21040,Itemized deduction that is phased out, 203, 242, 231, 219, 255, 270, 270, 283, 375, 342, 302, 380
13
+ cmbtp,Estimate of income on (AMT) Form 6251 but not in AGI, 370, 386, 403, 416, 434, 452, 463, 493, 526, 526, 549, 580
14
+ data_source,1 if unit is created primarily from IRS-SOI PUF data; 0 if created primarily from CPS data (not used in tax-calculation logic), 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1
15
+ e00200,"Wages, salaries, and tips for filing unit net of pension contributions", 35512, 37221, 37448, 37946, 39051, 40312, 41580, 41587, 44621, 47746, 49471, 51728
16
+ e00300,Taxable interest income, 537, 499, 497, 500, 538, 550, 554, 544, 541, 564, 658, 620
17
+ e00400,Tax-exempt interest income, 343, 326, 322, 327, 353, 365, 369, 367, 367, 386, 455, 430
18
+ e00600,Ordinary dividends included in AGI, 1179, 1397, 1392, 1356, 1479, 1578, 1631, 1770, 1861, 1928, 1948, 2305
19
+ e00650,Qualified dividends included in ordinary dividends, 846, 1001, 992, 966, 1048, 1115, 1151, 1247, 1309, 1356, 1368, 1617
20
+ e00700,Taxable refunds of state and local income taxes, 163, 170, 174, 179, 186, 191, 196, 209, 221, 223, 234, 247
21
+ e00800,Alimony received, 47, 52, 60, 61, 70, 73, 76, 81, 87, 88, 93, 99
22
+ e00900,Sch C business net profit/loss for filing unit, 1657, 1740, 1774, 1752, 1814, 1874, 1868, 1887, 1982, 2015, 2061, 2196
23
+ e01100,Capital gain distributions not reported on Sch D, 13, 18, 18, 16, 22, 24, 22, 28, 50, 31, 22, 32
24
+ e01200,Other net gain/loss from Form 4797, -119, -164, -163, -147, -188, -198, -181, -233, -417, -253, -184, -265
25
+ e01400,Taxable IRA distributions, 1390, 1489, 1627, 1721, 1890, 1994, 2084, 2251, 2428, 2489, 2651, 2834
26
+ e01500,Total pensions and annuities, 5494, 5708, 5855, 5915, 6150, 6371, 6548, 6972, 7413, 7496, 7874, 8323
27
+ e01700,Taxable pensions and annuities, 3503, 3638, 3690, 3703, 3819, 3944, 4041, 4289, 4542, 4580, 4801, 5057
28
+ e02000,"Sch E total rental, royalty, partnership, S-corporation, etc, income/loss (includes e26270 and e27200)", 3365, 3727, 3814, 3772, 4017, 4275, 4324, 4069, 4920, 5124, 4448, 6476
29
+ e02100,Farm net income/loss for filing unit from Sch F, -45, -41, -19, -20, -15, -14, -13, -15, -17, -31, -31, -13
30
+ e02300,Unemployment insurance benefits, 289, 187, 150, 141, 131, 120, 112, 115, 988, 150, 112, 127
31
+ e02400,Total social security (OASDI) benefits, 4837, 5027, 5154, 5271, 5380, 5568, 5845, 6102, 6289, 6714, 7419, 7940
32
+ e03150,Total deductible IRA contributions, 63, 64, 66, 69, 69, 72, 74, 79, 84, 84, 89, 94
33
+ e03210,Student loan interest, 55, 55, 57, 58, 59, 62, 63, 67, 71, 71, 75, 79
34
+ e03220,Educator expenses, 6, 6, 6, 6, 6, 7, 7, 7, 7, 8, 8, 8
35
+ e03230,Tuition and fees from Form 8917, 24, 25, 25, 26, 26, 27, 28, 30, 32, 32, 33, 35
36
+ e03240,Domestic production activities from Form 8903, 51, 53, 53, 54, 56, 57, 58, 62, 65, 66, 69, 72
37
+ e03270,Self-employed health insurance deduction, 152, 155, 160, 171, 174, 177, 181, 188, 189, 196, 195, 200
38
+ e03290,Health savings account deduction from Form 8889, 19, 19, 20, 21, 21, 22, 22, 23, 23, 24, 23, 24
39
+ e03300,"Contributions to SEP, SIMPLE and qualified plans", 114, 117, 115, 118, 118, 121, 123, 130, 137, 138, 145, 152
40
+ e03400,Penalty on early withdrawal of savings, 3, 3, 3, 3, 4, 4, 4, 4, 4, 4, 4, 5
41
+ e03500,Alimony paid, 41, 45, 44, 46, 46, 47, 48, 51, 54, 55, 57, 61
42
+ e07240,Retirement savings contributions credit from Form 8880, 6, 6, 6, 6, 6, 6, 7, 7, 7, 7, 8, 8
43
+ e07260,Residential energy credit from Form 5695, 9, 9, 10, 10, 11, 11, 11, 12, 13, 13, 13, 14
44
+ e07300,Foreign tax credit from Form 1116, 94, 97, 91, 88, 92, 97, 98, 92, 111, 116, 100, 146
45
+ e07400,General business credit from Form 3800, 17, 16, 16, 15, 15, 16, 16, 15, 19, 19, 17, 25
46
+ e07600,Prior year minimum tax credit from Form 8801, 3, 3, 3, 3, 4, 4, 4, 4, 4, 4, 5, 5
47
+ e09700,Recapture of Investment Credit, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0
48
+ e09800,Unreported payroll taxes from Form 4137 or 8919, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0
49
+ e09900,Penalty tax on qualified retirement plans, 35, 37, 39, 40, 43, 45, 46, 48, 50, 50, 51, 54
50
+ e11200,Excess payroll (FICA/RRTA) tax withheld, 10, 11, 11, 12, 12, 13, 13, 14, 14, 15, 15, 16
51
+ e17500,Itemizable medical and dental expenses. WARNING: this variable is zero below the floor in PUF data., 799, 833, 861, 906, 938, 962, 995, 1044, 1063, 1112, 1123, 1159
52
+ e18400,Itemizable state and local income/sales taxes, 1669, 1768, 1803, 1855, 1944, 2004, 2052, 2178, 2306, 2326, 2438, 2567
53
+ e18500,Itemizable real-estate taxes paid, 1145, 1200, 1251, 1298, 1358, 1409, 1449, 1545, 1642, 1663, 1750, 1851
54
+ e19200,Itemizable interest paid, 1878, 1841, 1817, 1844, 1884, 1965, 2032, 2177, 2327, 2368, 2504, 2662
55
+ e19800,Itemizable charitable giving: cash/check contributions. WARNING: this variable is already capped in PUF data., 887, 932, 951, 979, 1018, 1054, 1082, 1153, 1226, 1242, 1307, 1381
56
+ e20100,Itemizable charitable giving: other than cash/check contributions. WARNING: this variable is already capped in PUF data., 224, 235, 233, 239, 245, 253, 260, 276, 293, 296, 311, 328
57
+ e20400,Itemizable miscellaneous deductions. WARNING: this variable is zero below the floor in PUF data., 713, 740, 759, 786, 811, 838, 860, 912, 967, 976, 1023, 1076
58
+ e24515,Sch D: Un-Recaptured Section 1250 Gain, 79, 110, 112, 100, 137, 147, 136, 176, 315, 193, 141, 200
59
+ e24518,Sch D: 28% Rate Gain or Loss, 24, 34, 34, 30, 39, 41, 38, 49, 87, 53, 39, 56
60
+ e26270,Sch E: Combined partnership and S-corporation net income/loss (includes k1bx14p and k1bx14s amounts and is included in e02000), 2741, 2969, 3037, 2995, 3222, 3424, 3455, 3244, 3910, 4062, 3520, 5112
61
+ e27200,Sch E: Farm rent net income or loss (included in e02000), 35, 37, 38, 39, 44, 47, 49, 47, 58, 62, 55, 80
62
+ e32800,Child/dependent-care expenses for qualifying persons from Form 2441, 108, 111, 113, 114, 118, 121, 123, 130, 137, 137, 143, 150
63
+ e58990,Investment income elected amount from Form 4952, 14, 14, 15, 15, 16, 17, 17, 18, 19, 19, 20, 21
64
+ e62900,Alternative Minimum Tax foreign tax credit from Form 6251, 78, 86, 84, 84, 90, 93, 95, 100, 106, 107, 112, 118
65
+ e87521,Total tentative AmOppCredit amount for all students, 172, 176, 182, 184, 191, 197, 201, 213, 225, 227, 237, 249
66
+ e87530,Adjusted qualified lifetime learning expenses for all students, 93, 92, 94, 96, 99, 102, 105, 111, 117, 118, 124, 130
67
+ eitc,Federal EITC, 376, 369, 364, 352, 342, 343, 346, 355, 335, 348, 387, 399
68
+ elderly_dependents,number of dependents age 65+ in filing unit excluding taxpayer and spouse, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0
69
+ g20500,Itemizable gross (before 10% AGI disregard) casualty or theft loss, 29, 30, 31, 32, 33, 35, 36, 38, 40, 41, 43, 45
70
+ iitax,Federal income tax liability, 6826, 7765, 7820, 7778, 8605, 9072, 9252, 6827, 9422, 11409, 10888, 12600
71
+ k1bx14p,Partner self-employment earnings/loss for taxpayer (included in e26270 total), -213, -239, -187, -162, -144, -139, -133, -129, -156, -168, -146, -211
72
+ k1bx14s,Partner self-employment earnings/loss for spouse (included in e26270 total), -7, -9, 0, 2, 8, 10, 11, 11, 13, 14, 11, 17
73
+ nu06,Number of dependents under 6 years old, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0
74
+ nu13,Number of dependents under 13 years old, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0
75
+ p08000,Other tax credits (but not including Sch R credit), 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1
76
+ p22250,Sch D: Net short-term capital gains/losses, -120, -173, -172, -151, -195, -212, -202, -267, -481, -300, -223, -316
77
+ p23250,Sch D: Net long-term capital gains/losses, 2284, 3191, 3138, 2776, 3680, 3912, 3596, 4616, 8212, 5011, 3634, 5193
78
+ payrolltax,Payroll taxes (ee+er) for OASDI+HI, 4917, 5091, 5141, 5215, 5352, 5497, 5667, 5696, 6069, 6441, 6728, 7035
79
+ pencon_p,Contributions to defined-contribution pension plans for taxpayer, 856, 897, 916, 941, 963, 996, 1029, 1030, 1107, 1185, 1229, 1286
80
+ pencon_s,Contributions to defined-contribution pension plans for spouse, 393, 410, 421, 424, 440, 452, 466, 466, 500, 535, 554, 579
taxcalc/tests/pufcsv_agg_expect.csv CHANGED
@@ -1,26 +1,26 @@
1
- ,2017,2018,2019,2020,2021,2022,2023,2024,2025,2026
2
- Returns (#m),190.9,194.3,197.3,200.1,202.9,205.6,208.4,211.2,214.0,216.8
3
- AGI ($b),11078.7,11816.6,12247.2,12722.3,14930.0,14939.1,15160.9,16963.9,17819.4,18529.6
4
- Itemizers (#m),45.7,19.4,20.0,21.0,22.6,22.8,21.8,21.6,21.7,51.8
5
- Itemized Deduction ($b),1274.1,602.6,633.8,692.2,761.9,782.7,795.0,829.9,854.0,2073.1
6
- Standard Deduction Filers (#m),145.2,174.8,177.2,178.5,179.6,182.8,186.5,189.5,192.3,164.9
7
- Standard Deduction ($b),1239.3,2865.3,2954.5,3025.8,3081.1,3234.0,3533.8,3787.3,3951.8,1892.4
8
- Personal Exemption ($b),1365.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,1998.6
9
- Taxable Income ($b),8112.4,9179.3,9520.6,9907.3,12003.2,11891.1,11879.2,13486.3,14199.9,13920.7
10
- Regular Tax ($b),1656.8,1712.3,1778.2,1838.3,2281.5,2275.4,2228.2,2589.0,2727.0,2929.1
11
- AMT Income ($b),10512.6,11343.6,11749.8,12180.2,14330.8,14321.2,14527.8,16287.7,17119.7,17599.4
12
- AMT Liability ($b),51.3,22.1,23.0,25.1,27.8,27.4,28.7,31.2,32.7,90.0
13
- AMT Filers (#m),5.7,0.2,0.2,0.3,0.4,0.3,0.2,0.3,0.3,7.4
14
- Tax before Credits ($b),1708.1,1734.4,1801.2,1863.4,2309.4,2302.8,2256.9,2620.2,2759.8,3019.1
15
- Refundable Credits ($b),102.9,117.5,118.5,642.0,802.6,119.2,128.4,133.4,135.7,121.7
16
- Nonrefundable Credits ($b),67.0,127.3,129.2,128.5,47.6,141.0,137.8,148.6,150.5,82.0
17
- Reform Surtaxes ($b),0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0
18
- Other Taxes ($b),101.9,110.3,110.9,122.1,159.4,139.1,133.5,157.8,166.9,172.1
19
- Ind Income Tax ($b),1640.1,1599.8,1664.4,1215.0,1618.5,2181.8,2124.2,2495.9,2640.5,2987.5
20
- Payroll Taxes ($b),1021.9,1067.9,1118.1,1139.7,1231.5,1324.7,1402.2,1485.7,1559.3,1632.0
21
- Combined Liability ($b),2662.0,2667.7,2782.4,2354.8,2850.0,3506.5,3526.4,3981.7,4199.7,4619.5
22
- With Income Tax <= 0 (#m),88.5,94.0,95.1,129.1,122.6,95.7,97.8,98.3,99.1,96.2
23
- With Combined Tax <= 0 (#m),63.4,65.6,66.8,102.1,94.5,68.9,70.7,71.3,72.2,72.1
24
- UBI Benefits ($b),0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0
25
- "Total Benefits, Consumption Value ($b)",1052.3,1104.9,1175.3,1243.9,1476.4,1411.5,1569.5,1703.5,1817.8,1924.3
26
- Total Benefits Cost ($b),1052.3,1104.9,1175.3,1243.9,1476.4,1411.5,1569.5,1703.5,1817.8,1924.3
1
+ ,2017,2018,2019,2020,2021,2022,2023,2024,2025,2026,2027,2028,2029,2030,2031,2032,2033,2034,2035
2
+ Returns (#m),190.9,194.3,197.3,200.1,202.9,205.6,208.4,211.2,214.0,216.8,219.5,222.2,224.8,227.4,229.8,229.8,235.7,238.2,240.7
3
+ AGI ($b),11078.7,11816.6,12247.2,12722.3,14930.0,14939.1,15160.9,16963.9,17819.4,18520.2,19183.5,19911.8,20689.6,21516.3,22393.3,23307.3,24244.7,25218.0,26229.5
4
+ Itemizers (#m),45.7,19.4,20.0,21.0,22.6,22.8,21.8,21.6,25.9,24.0,24.7,25.6,26.5,19.2,19.7,20.2,20.2,20.7,21.1
5
+ Itemized Deduction ($b),1274.1,602.6,633.8,692.2,761.9,782.7,795.0,829.9,1148.0,1063.2,1125.4,1196.7,1272.4,858.1,898.4,943.2,972.9,1017.4,1063.4
6
+ Standard Deduction Filers (#m),145.2,174.8,177.2,178.5,179.6,182.8,186.5,189.5,188.0,192.3,194.3,196.0,197.8,207.6,209.5,209.1,214.8,216.9,219.0
7
+ Standard Deduction ($b),1239.3,2865.3,2954.5,3025.8,3081.1,3234.0,3533.8,3787.3,4014.3,4232.2,4378.6,4517.8,4658.7,5065.2,5227.3,5328.6,5592.0,5770.6,5954.0
8
+ Personal Exemption ($b),1365.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0
9
+ Taxable Income ($b),8112.4,9179.3,9520.6,9907.3,12003.2,11891.1,11879.2,13486.3,13765.7,14348.6,14843.1,15400.8,16166.7,17042.4,17755.3,18502.9,19289.5,20080.9,20904.4
10
+ Regular Tax ($b),1656.8,1712.3,1778.2,1838.3,2281.5,2275.4,2228.2,2589.0,2646.4,2778.1,2867.9,2969.8,3103.8,3281.3,3417.2,3553.6,3745.8,3898.9,4057.1
11
+ AMT Income ($b),10512.6,11343.6,11749.8,12180.2,14330.8,14321.2,14527.8,16287.7,17079.8,17847.5,18471.0,19156.5,19884.7,20785.8,21618.9,22494.2,23414.3,24344.5,25308.5
12
+ AMT Liability ($b),51.3,22.1,23.0,25.1,27.8,27.4,28.7,31.2,32.9,35.5,36.9,38.5,40.4,41.9,42.4,45.1,48.1,50.2,51.9
13
+ AMT Filers (#m),5.7,0.2,0.2,0.3,0.4,0.3,0.2,0.3,0.3,0.4,0.4,0.4,0.3,0.3,0.3,0.4,0.4,0.4,0.4
14
+ Tax before Credits ($b),1708.1,1734.4,1801.2,1863.4,2309.4,2302.8,2256.9,2620.2,2679.4,2813.6,2904.8,3008.4,3144.1,3323.2,3459.6,3598.7,3793.9,3949.1,4109.0
15
+ Refundable Credits ($b),102.9,117.5,118.5,642.0,802.6,119.2,128.4,133.4,139.6,142.7,146.1,149.4,152.6,156.1,159.7,162.8,168.1,172.3,176.2
16
+ Nonrefundable Credits ($b),67.0,127.3,129.2,128.5,47.6,141.0,137.8,148.6,154.8,158.6,161.3,163.8,166.9,170.5,173.9,177.6,182.6,186.8,190.7
17
+ Reform Surtaxes ($b),0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0
18
+ Other Taxes ($b),101.9,110.3,110.9,122.1,159.4,139.1,133.5,157.8,166.9,172.1,177.0,183.5,191.0,199.5,208.7,219.3,227.8,239.2,251.4
19
+ Ind Income Tax ($b),1640.1,1599.8,1664.4,1215.0,1618.5,2181.8,2124.2,2495.9,2552.0,2684.5,2774.4,2878.6,3015.6,3196.0,3334.8,3477.6,3670.9,3829.2,3993.6
20
+ Payroll Taxes ($b),1021.9,1067.9,1118.1,1139.7,1231.5,1324.7,1402.2,1485.7,1559.3,1632.0,1702.2,1774.7,1848.5,1923.1,2000.3,2080.8,2154.2,2237.7,2324.6
21
+ Combined Liability ($b),2662.0,2667.7,2782.4,2354.8,2850.0,3506.5,3526.4,3981.7,4111.2,4316.5,4476.7,4653.2,4864.1,5119.2,5335.1,5558.3,5825.1,6066.9,6318.2
22
+ With Income Tax <= 0 (#m),88.5,94.0,95.1,129.1,122.6,95.7,97.8,98.3,102.3,103.2,104.0,104.8,103.8,104.4,104.8,102.6,107.8,108.3,108.8
23
+ With Combined Tax <= 0 (#m),63.4,65.6,66.8,102.1,94.5,68.9,70.7,71.3,74.1,75.0,75.9,76.8,76.3,77.0,77.5,75.7,79.9,80.5,81.0
24
+ UBI Benefits ($b),0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0
25
+ "Total Benefits, Consumption Value ($b)",1052.3,1104.9,1175.3,1243.9,1476.4,1411.5,1569.5,1703.5,1817.8,1924.3,2032.5,2147.0,2263.7,2381.5,2499.5,2545.8,2770.9,2898.1,3029.6
26
+ Total Benefits Cost ($b),1052.3,1104.9,1175.3,1243.9,1476.4,1411.5,1569.5,1703.5,1817.8,1924.3,2032.5,2147.0,2263.7,2381.5,2499.5,2545.8,2770.9,2898.1,3029.6
taxcalc/tests/test_calculator.py CHANGED
@@ -337,6 +337,7 @@ def test_bad_json_names(tests_path):
337
337
  Calculator.read_json_param_objects(None, test_url)
338
338
 
339
339
 
340
+ @pytest.mark.local
340
341
  def test_json_assump_url():
341
342
  """
342
343
  Test reading JSON assumption file using URL.
taxcalc/tests/test_cpscsv.py CHANGED
@@ -25,6 +25,7 @@ from taxcalc.calculator import Calculator
25
25
 
26
26
 
27
27
  START_YEAR = 2017
28
+ NUM_YEARS = 19
28
29
 
29
30
 
30
31
  @pytest.mark.cpscsv_agg
@@ -33,7 +34,7 @@ def test_agg(tests_path, cps_fullsample):
33
34
  Test current-law aggregate taxes using cps.csv file.
34
35
  """
35
36
  # pylint: disable=too-many-statements,too-many-locals
36
- nyrs = 10
37
+ nyrs = NUM_YEARS
37
38
  # create a baseline Policy object with current-law policy parameters
38
39
  baseline_policy = Policy()
39
40
  # create a Records object (rec) containing all cps.csv input records