taxcalc 5.2.0__tar.gz → 6.0.0__tar.gz

{taxcalc-5.2.0 → taxcalc-6.0.0}/.github/workflows/build_and_test.yml

@@ -1,4 +1,4 @@
-name: Build Package and Test Source Code [Python 3.10, 3.11, 3.12]
+name: Build Package and Test Source Code [Python 3.11, 3.12, 3.13]
 
 on: [push, pull_request]
 
@@ -8,7 +8,7 @@ jobs:
     strategy:
       matrix:
         os: [ubuntu-latest, windows-latest]
-        python-version: ['3.10', '3.11', '3.12']
+        python-version: ['3.11', '3.12', '3.13']
 
     steps:
       - name: Checkout
@@ -35,7 +35,7 @@ jobs:
         shell: bash -l {0}
         working-directory: ./
         run: |
-          pytest -m 'not requires_pufcsv and not pre_release and not local' --cov=./ --cov-report=xml
+          pytest -m 'not requires_puf and not requires_tmd and not local' --cov=./ --cov-report=xml
 
       - name: Upload coverage to Codecov
         if: matrix.os == 'ubuntu-latest' && contains(github.repository, 'PSLmodels/Tax-Calculator')

{taxcalc-5.2.0 → taxcalc-6.0.0}/.gitignore

@@ -13,9 +13,11 @@ read-the-docs/_build/
 # Mac OS X
 *.DS_Store
 
-# IRS-SOI PUF data file
-puf.csv
-tmd.csv
+# Non-public IRS-SOI PUF and TMD data files
+puf*csv*
+puf*zip
+*tmd*csv*
+tmd*zip
 
 # Jupyter notebook checkpoints
 *.ipynb_checkpoints*

{taxcalc-5.2.0 → taxcalc-6.0.0}/MANIFEST.in

@@ -4,6 +4,4 @@ include taxcalc/cps_weights.csv.gz
 include taxcalc/growdiff.json
 include taxcalc/growfactors.csv
 include taxcalc/policy_current_law.json
-include taxcalc/puf_weights.csv.gz
-include taxcalc/puf_ratios.csv
 include taxcalc/records_variables.json

{taxcalc-5.2.0 → taxcalc-6.0.0}/Makefile

@@ -12,10 +12,8 @@ help:
 	@echo "help       : show help message"
 	@echo "clean      : remove .pyc files and local taxcalc package"
 	@echo "package    : build and install local package"
-	@echo "pytest-cps : generate report for and cleanup after"
-	@echo "             pytest -m 'not requires_pufcsv and not pre_release'"
 	@echo "pytest     : generate report for and cleanup after"
-	@echo "             pytest -m 'not pre_release'"
+	@echo "             pytest -m 'not requires_puf and not requires_tmd'"
 	@echo "pytest-all : generate report for and cleanup after"
 	@echo "             pytest -m ''"
 	@echo "tctest     : generate report for and cleanup after"
@@ -24,6 +22,8 @@ help:
 	@echo "             tc --test when environment var NOTAXCALCJIT is set"
 	@echo "cstest     : generate coding-style errors using the"
 	@echo "             pycodestyle (nee pep8) and pylint tools"
+	@echo "idtest     : generate report for and cleanup after executing"
+	@echo "             taxcalc/cli/input_data_tests/tests.sh"
 	@echo "coverage   : generate test coverage report"
 	@echo "git-sync   : synchronize local, origin, and upstream Git repos"
 	@echo "git-pr N=n : create local pr-n branch containing upstream PR"
@@ -36,7 +36,7 @@ clean:
 
 .PHONY=package
 package:
-	@pip install -e .
+	@pip install -e . | tail -1
 
 define pytest-setup
 rm -f taxcalc/tests/reforms_actual_init
@@ -48,19 +48,13 @@ rm -f df-??-#-*
 rm -f tmp??????-??-#-tmp*
 endef
 
-.PHONY=pytest-cps
-pytest-cps: clean
-	@$(pytest-setup)
-	@cd taxcalc ; pytest -n4 --disable-warnings --durations=0 --durations-min=2 -m "not requires_pufcsv and not pre_release"
-	@$(pytest-cleanup)
-
 .PHONY=pytest
 pytest: clean
 	@$(pytest-setup)
-	@cd taxcalc ; pytest -n4 --disable-warnings --durations=0 --durations-min=2 -m "not pre_release"
+	@cd taxcalc ; pytest -n4 --disable-warnings --durations=0 --durations-min=2 -m "not requires_puf and not requires_tmd"
 	@$(pytest-cleanup)
 
-.PHONY=pytest-all
+.PHONY=pytest
 pytest-all: clean
 	@$(pytest-setup)
 	@cd taxcalc ; pytest -n4 --disable-warnings --durations=0 --durations-min=2 -m ""
@@ -85,7 +79,8 @@ TOPLEVEL_JSON_FILES := $(shell ls -l ./*json | awk '{print $$9}')
 TAXCALC_JSON_FILES := $(shell ls -l ./taxcalc/*json | awk '{print $$9}')
 TESTS_JSON_FILES := $(shell ls -l ./taxcalc/tests/*json | awk '{print $$9}')
 PYLINT_DISABLE = locally-disabled,duplicate-code,cyclic-import
-PYLINT_OPTIONS = --disable=$(PYLINT_DISABLE) --score=no --jobs=4
+PYLINT_OPTIONS = --disable=$(PYLINT_DISABLE) --score=no --jobs=4 \
+                 --check-quote-consistency=yes
 EXCLUDED_PATHS = docs,taxcalc/validation
 
 .PHONY=cstest
@@ -96,11 +91,16 @@ cstest:
 	@-pycodestyle --ignore=E501,E121 $(TESTS_JSON_FILES)
 	@-pylint $(PYLINT_OPTIONS) --ignore-paths=$(EXCLUDED_PATHS) .
 
+.PHONY=idtest
+idtest: package
+	@echo "Executing taxcalc/cli/input_data_tests"
+	@cd taxcalc/cli/input_data_tests ; ./tests.sh
+
 define coverage-cleanup
 rm -f .coverage htmlcov/*
 endef
 
-COVMARK = "not requires_pufcsv and not pre_release"
+COVMARK = "not requires_puf and not requires_tmd"
 
 OS := $(shell uname -s)
 

{taxcalc-5.2.0/taxcalc.egg-info → taxcalc-6.0.0}/PKG-INFO

@@ -1,6 +1,6 @@
 Metadata-Version: 2.4
 Name: taxcalc
-Version: 5.2.0
+Version: 6.0.0
 Summary: Tax-Calculator
 Home-page: https://github.com/PSLmodels/Tax-Calculator
 Download-URL: https://github.com/PSLmodels/Tax-Calculator
@@ -12,9 +12,9 @@ Classifier: License :: CC0 1.0 Universal (CC0 1.0) Public Domain Dedication
 Classifier: Operating System :: OS Independent
 Classifier: Programming Language :: Python
 Classifier: Programming Language :: Python :: 3
-Classifier: Programming Language :: Python :: 3.10
 Classifier: Programming Language :: Python :: 3.11
 Classifier: Programming Language :: Python :: 3.12
+Classifier: Programming Language :: Python :: 3.13
 Classifier: Topic :: Software Development :: Libraries :: Python Modules
 Description-Content-Type: text/markdown
 License-File: LICENSE
@@ -36,7 +36,7 @@ Dynamic: summary
 | | |
 | --- | --- |
 | Org | [![PSL cataloged](https://img.shields.io/badge/PSL-cataloged-a0a0a0.svg)](https://www.PSLmodels.org) [![OS License: CCO-1.0](https://img.shields.io/badge/OS%20License-CCO%201.0-yellow)](https://github.com/PSLmodels/Tax-Calculator/blob/master/LICENSE) [![Jupyter Book Badge](https://jupyterbook.org/badge.svg)](https://pslmodels.github.io/Tax-Calculator/) |
-| Package | [![Python 3.10](https://img.shields.io/badge/python-3.10-blue.svg)](https://www.python.org/downloads/release/python-3108/)  [![Python 3.11](https://img.shields.io/badge/python-3.11-blue.svg)](https://www.python.org/downloads/release/python-3118/) [![Python 3.12](https://img.shields.io/badge/python-3.12-blue.svg)](https://www.python.org/downloads/release/python-3121/) [![PyPI Latest Release](https://img.shields.io/pypi/v/taxcalc.svg)](https://pypi.org/project/taxcalc/) [![PyPI Downloads](https://img.shields.io/pypi/dm/taxcalc.svg?label=PyPI%20downloads)](https://pypi.org/project/taxcalc/) [![Anaconda](https://img.shields.io/conda/dn/conda-forge/taxcalc?color=brightgreen&label=downloads&logo=conda-forge)](https://anaconda.org/conda-forge/taxcalc)|
+| Package | [![Python 3.11](https://img.shields.io/badge/python-3.11-blue.svg)](https://www.python.org/downloads/release/python-3118/) [![Python 3.12](https://img.shields.io/badge/python-3.12-blue.svg)](https://www.python.org/downloads/release/python-3121/) [![Python 3.13](https://img.shields.io/badge/python-3.13-blue.svg)](https://www.python.org/downloads/release/python-3131/)  [![PyPI Latest Release](https://img.shields.io/pypi/v/taxcalc.svg)](https://pypi.org/project/taxcalc/) [![PyPI Downloads](https://img.shields.io/pypi/dm/taxcalc.svg?label=PyPI%20downloads)](https://pypi.org/project/taxcalc/) [![Anaconda](https://img.shields.io/conda/dn/conda-forge/taxcalc?color=brightgreen&label=downloads&logo=conda-forge)](https://anaconda.org/conda-forge/taxcalc)|
 | Testing | ![example event parameter](https://github.com/PSLmodels/Tax-Calculator/actions/workflows/build_and_test.yml/badge.svg?branch=master) ![example event parameter](https://github.com/PSLmodels/Tax-Calculator/actions/workflows/deploy_jupyterbook.yml/badge.svg?branch=master)  [![Codecov](https://codecov.io/gh/PSLmodels/Tax-Calculator/branch/master/graph/badge.svg)](https://codecov.io/gh/PSLmodels/Tax-Calculator) |
 
 
@@ -57,6 +57,3 @@ explains the workflow involved in contributing model enhancements.
 
 Complete documentation is available
 [here](https://PSLmodels.github.io/Tax-Calculator/).
-This documentation includes
-[examples](https://taxcalc.pslmodels.org/usage/tcja_after_2025.html)
-of how to analyze different ways of extending TCJA policy beyond 2025.

{taxcalc-5.2.0 → taxcalc-6.0.0}/README.md

@@ -1,7 +1,7 @@
 | | |
 | --- | --- |
 | Org | [![PSL cataloged](https://img.shields.io/badge/PSL-cataloged-a0a0a0.svg)](https://www.PSLmodels.org) [![OS License: CCO-1.0](https://img.shields.io/badge/OS%20License-CCO%201.0-yellow)](https://github.com/PSLmodels/Tax-Calculator/blob/master/LICENSE) [![Jupyter Book Badge](https://jupyterbook.org/badge.svg)](https://pslmodels.github.io/Tax-Calculator/) |
-| Package | [![Python 3.10](https://img.shields.io/badge/python-3.10-blue.svg)](https://www.python.org/downloads/release/python-3108/)  [![Python 3.11](https://img.shields.io/badge/python-3.11-blue.svg)](https://www.python.org/downloads/release/python-3118/) [![Python 3.12](https://img.shields.io/badge/python-3.12-blue.svg)](https://www.python.org/downloads/release/python-3121/) [![PyPI Latest Release](https://img.shields.io/pypi/v/taxcalc.svg)](https://pypi.org/project/taxcalc/) [![PyPI Downloads](https://img.shields.io/pypi/dm/taxcalc.svg?label=PyPI%20downloads)](https://pypi.org/project/taxcalc/) [![Anaconda](https://img.shields.io/conda/dn/conda-forge/taxcalc?color=brightgreen&label=downloads&logo=conda-forge)](https://anaconda.org/conda-forge/taxcalc)|
+| Package | [![Python 3.11](https://img.shields.io/badge/python-3.11-blue.svg)](https://www.python.org/downloads/release/python-3118/) [![Python 3.12](https://img.shields.io/badge/python-3.12-blue.svg)](https://www.python.org/downloads/release/python-3121/) [![Python 3.13](https://img.shields.io/badge/python-3.13-blue.svg)](https://www.python.org/downloads/release/python-3131/)  [![PyPI Latest Release](https://img.shields.io/pypi/v/taxcalc.svg)](https://pypi.org/project/taxcalc/) [![PyPI Downloads](https://img.shields.io/pypi/dm/taxcalc.svg?label=PyPI%20downloads)](https://pypi.org/project/taxcalc/) [![Anaconda](https://img.shields.io/conda/dn/conda-forge/taxcalc?color=brightgreen&label=downloads&logo=conda-forge)](https://anaconda.org/conda-forge/taxcalc)|
 | Testing | ![example event parameter](https://github.com/PSLmodels/Tax-Calculator/actions/workflows/build_and_test.yml/badge.svg?branch=master) ![example event parameter](https://github.com/PSLmodels/Tax-Calculator/actions/workflows/deploy_jupyterbook.yml/badge.svg?branch=master)  [![Codecov](https://codecov.io/gh/PSLmodels/Tax-Calculator/branch/master/graph/badge.svg)](https://codecov.io/gh/PSLmodels/Tax-Calculator) |
 
 
@@ -22,6 +22,3 @@ explains the workflow involved in contributing model enhancements.
 
 Complete documentation is available
 [here](https://PSLmodels.github.io/Tax-Calculator/).
-This documentation includes
-[examples](https://taxcalc.pslmodels.org/usage/tcja_after_2025.html)
-of how to analyze different ways of extending TCJA policy beyond 2025.

{taxcalc-5.2.0 → taxcalc-6.0.0}/conda.recipe/meta.yaml

@@ -8,7 +8,7 @@ build:
 
 requirements:
   build:
-    - "python>=3.10, <3.13"
+    - "python>=3.11, <3.14"
     - "numpy>=1.26"
     - "pandas>=2.2"
     - "bokeh>=3.7"
@@ -19,7 +19,7 @@ requirements:
     - behresp
 
   run:
-    - "python>=3.10, <3.13"
+    - "python>=3.11, <3.14"
     - "numpy>=1.26"
     - "pandas>=2.2"
     - "bokeh>=3.7"

{taxcalc-5.2.0 → taxcalc-6.0.0}/docs/about/releases.md

@@ -3,6 +3,58 @@ Release history
 Go [here](https://github.com/PSLmodels/Tax-Calculator/pulls?q=is%3Apr+is%3Aclosed)
 for a complete commit history.
 
+2025-09-24 Release 6.0.0
+------------------------
+(last merged pull request is
+[#2961](https://github.com/PSLmodels/Tax-Calculator/pull/2961))
+
+**This is a major release with changes that make Tax-Calculator incompatible with earlier releases.**
+
+**API Changes**
+- Removes the taxdata-produced `puf_weights.csv.gz` and `puf_ratios.csv` files. Adds a new `Records.puf_constructor` method for use with PUF data. Users will need to supply their own weights and growfactors files for the PUF as they are no longer included in Tax-Calculator. [[#2961](https://github.com/PSLmodels/Tax-Calculator/pull/2961) by Martin Holmer]
+
+**New Features**
+
+
+2025-09-19 Release 5.3.0
+------------------------
+(last merged pull request is
+[#2957](https://github.com/PSLmodels/Tax-Calculator/pull/2957))
+
+**This is an enhancement release.**
+
+**API Changes**
+
+**New Features**
+- Update new PUF weights and ratios files.
+  [[#2925](https://github.com/PSLmodels/Tax-Calculator/pull/2925) by
+  Bodi Yang], from the update in [[TaxData PR #452](https://github.com/PSLmodels/
+  taxdata/pull/452) by Bodi Yang]
+
+  Note: PUF users are required to produce new `puf.csv` file from TaxData repository and replace the old file in the Tax-Calculator directory.
+  Correct usage: Tax-Calculator >= 5.3.0 versions are compatible with the newly produced `puf.csv` file; Tax-Calculator <= 5.2.0 versions are compatible with the previous `puf.csv` file
+
+- Make `FST_AGI_thd` parameters to be non inflation-indexed
+  [[#2951](https://github.com/PSLmodels/Tax-Calculator/pull/2951) by
+  Martin Holmer]
+
+- Add support for Python 3.13
+  [[#2953](https://github.com/PSLmodels/Tax-Calculator/pull/2953) by
+  Martin Holmer]
+
+- Add tests for consistent quote style
+  [[#2954](https://github.com/PSLmodels/Tax-Calculator/pull/2954) by
+  Martin Holmer]
+
+- Allow CLI --dumpvars DUMPVARS to be the ALL string
+  [[#2956](https://github.com/PSLmodels/Tax-Calculator/pull/2956) by
+  Martin Holmer]
+
+- Add documentation on using sub-national TMD weights with CLI tool
+  [[#2957](https://github.com/PSLmodels/Tax-Calculator/pull/2957) by
+  Martin Holmer]
+
+
 
 2025-08-08 Release 5.2.0
 ------------------------

{taxcalc-5.2.0 → taxcalc-6.0.0}/docs/contributing/RELEASING.md

@@ -20,13 +20,11 @@ In the top-level Tax-Calculator directory, do the following:
 
 --> run `python update_pcl.py`  [to update policy_current_law.json if needed]
 
---> run `python ppp.py`  [to update policy_current_law.json if needed]
-
---> run `python extend_tcja.py > ext.json`  [to update reforms/ext.json]
-
 --> run `make cstest`  [to confirm project coding style is being followed]
 
---> run `make pytest-all`  [or `pytest -m pre_release -n4` in taxcalc subdir]
+--> run `make pytest-all`  [to confirm all pytest test are passing]
+
+--> run `make idtest`  [to check CLI results for CPS, PUF, TMD input data]
 
 --> run `make tctest-jit`  [to make sure JIT decorators are not hiding bugs]
 

{taxcalc-5.2.0 → taxcalc-6.0.0}/docs/contributing/contributor_guide.md

@@ -115,11 +115,11 @@ page](https://github.com).
     the command line in the Tax-Calculator directory:
     ```
     cd taxcalc
-    pytest -m "not requires_pufcsv and not pre_release" -n4
+    pytest -m "not requires_puf and not requires_tmd" -n4
     ```
-    If you do have a copy of the `puf.csv` file used by Tax-Calculator,
-    then on the second line above omit the `not requires_pufcsv and`
-    expression so as to execute `pytest -m "not pre_release" -n4`.
+    If you do have the PUF-related files used by Tax-Calculator and
+    the TMD-related files used by Tax-Calculator, then the second line
+    above can be simplified to `pytest -n4`.
 
     If all the tests pass, you're good to go. If they don't pass, enter
     the following updates at the command line and then try running the
@@ -227,7 +227,7 @@ situations, in which case other contributors are here to help.
    from the command line in the Tax-Calculator directory:
    ```
    make cstest
-   make pytest-cps
+   make pytest
    ```
    Consult {doc}`testing` for more details.
 

{taxcalc-5.2.0 → taxcalc-6.0.0}/docs/contributing/testing.md

@@ -38,56 +38,38 @@ all these coding-style tests, proceed to the second phase of testing.
 ## Testing with pytest
 
 There are two variants of this second testing phase depending on
-whether or not you have access to a file called `puf.csv` that
-contains a representative sample of tax filing units derived from the
-IRS-SOI PUF data.
-
-A brief description of the `puf.csv` file is followed by instructions
-on how to run the two variants of the second-phase tests.
-
-The Tax-Calculator `puf.csv` file has been constructed by the core
-development team by merging information from a publicly available
-IRS-SOI PUF file for 2011 and from the Census CPS file for the
-corresponding year.  If you have acquired from IRS the 2011 SOI PUF
-file and want to execute the tests that require the `puf.csv` file,
-contact the core development team to discuss your options.
-
-**NO PUF.CSV**: If you do not have access to the `puf.csv` file (or if
-you just want to do a quick test), run the second-phase of testing as
-follows at the command prompt in the Tax-Calculator directory:
-
-```
-make pytest-cps
-```
+whether or not you have access to the PUF-related and TMD-related
+input data files.
 
-This will start executing a pytest suite containing hundreds of tests,
-but will skip the tests that require the `puf.csv` file as input and
-the tests that are executed only just before a new release is being
-prepared.
-
-**HAVE PUF.CSV**: If you do have access to the `puf.csv` file, copy it
-into the Tax-Calculator directory at the top of the repository
-directory tree (but **never** add it to your repository) and run the
-second-phase of testing as follows at the command prompt in the
-Tax-Calculator directory:
+**NO PUF AND NO TMD**: If you do not have access to the PUF or TMD
+input data files, run the second-phase of testing as follows at the
+command prompt in the Tax-Calculator directory:
 
 ```
 make pytest
 ```
 
 This will start executing a pytest suite containing hundreds of tests,
-including the tests that require the `puf.csv` file as input but
-excluding the tests that are executed only just before a new release
-is being prepared.
+but will skip the tests that require the `puf.csv` file or the `tmd.csv`
+file as input.
 
-Just before releasing a new version of Tax-Calculator or just after
-adding a new parameter to `policy_current_law.json`, you should also
-execute the pre-release tests using this command:
+**HAVE PUF AND HAVE TMD**: If you do have access to the PUF-related
+files and the TMD-related files, copy them into the Tax-Calculator
+directory at the top of the repository directory tree (but **never**
+add them to your repository) and run the second-phase of testing as
+follows at the command prompt in the Tax-Calculator directory:
 
 ```
 make pytest-all
+make idtest
 ```
 
+The first command will start executing a pytest suite containing
+hundreds of tests, including the tests that require the `puf.csv` file
+as input and the tests that require the `tmd.csv` file as input.  The
+second command checks that the Tax-Calculator CLI generates expected
+results when using the CPS, PUF, and TMD input data.
+
 ## Interpreting test results
 
 If you are adding an enhancement that expands the capabilities of the
@@ -108,9 +90,8 @@ demonstrate that the newly-added test, which used to fail, now passes.
 
 After an enhancement or bug fix, you may be convinced that the new and
 different second-phase test results are, in fact, correct.  How do you
-eliminate the test failures?  For all but the few tests that require
-the `puf.csv` file or the `cps.csv` file as input, simply edit the
-appropriate `taxcalc/tests/test_*.py` file so that the test passes
-when you rerun pytest.  If there are failures for the tests that write
-results files, read the test error message for instructions about how
-to update the test results.
+eliminate the test failures?  Simply edit the appropriate
+`taxcalc/tests/test_*.py` file so that the test passes when you rerun
+pytest.  If there are failures for the tests that write results files,
+read the test error message for instructions about how to update the
+test results.

{taxcalc-5.2.0 → taxcalc-6.0.0}/docs/index.md

@@ -54,7 +54,7 @@ cross-model validation work with NBER's TAXSIM-35 model is described
 
 ## Latest release
 
-{doc}`5.2.0 (2025-08-08) <about/releases>`
+{doc}`6.0.0 (2025-09-24) <about/releases>`
 
 If you are already using Tax-Calculator, upgrade using the following command:
 ```
@@ -83,4 +83,4 @@ If you wish to provide a link to Tax-Calculator, the preferred URL is:
 `https://PSLmodels.github.io/Tax-Calculator`.
 Additionally, we strongly recommend that you describe the input data used,
 and provide a link to the materials required to replicate your analysis or,
-at least, note that those materials are available upon request.
+at least, note that those materials are available upon request.

taxcalc-6.0.0/docs/recipes/_static/reformA.json

@@ -0,0 +1,10 @@
+{
+    "policy": {
+        // raise personal exemption amount and index in subsequent years
+        "II_em": {"2020": 1000},
+        // raise non-AMT tax rates in the top three brackets
+        "II_rt5": {"2020": 0.36},
+        "II_rt6": {"2020": 0.39},
+        "II_rt7": {"2020": 0.41}
+    }
+}

{taxcalc-5.2.0 → taxcalc-6.0.0}/docs/recipes/md_src/recipe00.md

@@ -45,16 +45,7 @@ from bokeh.io import show, output_notebook
 
 ## Setup
 
-Use publicly-available CPS input file.
-
-NOTE: if you have access to the restricted-use IRS-SOI PUF-based input file
-and you have that file (named ‘puf.csv’) located in the directory
-where this script is located, then you can substitute the following
-statement for the prior statement:
-
-``
-recs = tc.Records()
-``
+Use publicly-available CPS input data included in Tax-Calculator.
 
 ```{code-cell} ipython3
 :hide-output: false

{taxcalc-5.2.0 → taxcalc-6.0.0}/docs/usage/data.md

@@ -41,27 +41,26 @@ validation of those data.
 
 The taxdata repository also produces a weights file and growth
 factors file for use with the 2011 IRS-SOI Public Use File (PUF).  For
-users who have purchased their own version of the 2011 PUF, the
-`puf_weights.csv.gz` and `growfactors.csv` files that are included in
-Tax-Calculator can be used along with the `taxdata` generated `puf.csv`
-file when using Tax-Calculator.
+users who have purchased their own version of the 2011 PUF, the `puf.csv`,
+`puf_weights.csv.gz` and `puf_ratios.csv` files from the taxdata repository,
+can be used by Tax-Calculator using the `Records.puf_constructor(...)`
+static method.
 
 We refer users of the PUF to the IRS limitations on the use of those
-data and their distribution.  We also refer users of the PUF weights
-file and grow factors to the
-[taxdata](https://github.com/PSLmodels/taxdata) documentation for
-details on how to use these files with the PUF and to see how well the
-resulting tax calculations hit aggregate targets published by the IRS.
-However, we do note that analysis with a PUF-based data file tends to
-be more accurate than the `cps.csv` file and that the validation of
-Tax-Calculator with other microsimulation models uses the `puf.csv`
-file.
+data and their distribution.  We also refer users of the PUF input
+data to the [taxdata](https://github.com/PSLmodels/taxdata)
+documentation for details on how to use these files with the PUF and
+to see how well the resulting tax calculations hit aggregate targets
+published by the IRS.  However, we do note that analysis with a
+PUF-based data file tends to be more accurate than the `cps.csv` file
+and that the validation of Tax-Calculator with other microsimulation
+models uses the `puf.csv` file.
 
 ### 2015 IRS public use data (`tmd.csv`)
 
 The [tax-microdata
 repository](https://github.com/PSLmodels/tax-microdata-benchmarking)
-produces an input variables file (`tmd.csv.gz`), a national weights
+produces an input variables file (`tmd.csv.gz`), a **national** weights
 file (`tmd_weights.csv.gz`), and a variable growth factors file
 (`tmd_growfactors.csv`) that can be used with the Tax-Calculator
 package beginning with the 3.6.0 release.  The TMD files are available
@@ -71,12 +70,46 @@ tax-microdata repository.  The three TMD files can be used with
 Tax-Calculator in two ways:
   - with the **Python API** by instantiating a GrowFactors object that
     uses TMD growth factors [`gf=GrowFactors("path/to/tmd_growfactors.csv")`]
-    and by using the `Records.tmd_constructor()` and
-    `Policy.tmd_constructor()` static methods to instantiate a Records
-    object and a Policy object, or
+    and by using the `Records.tmd_constructor(...)` static method to
+    instantiate a Records object, or
   - with the **CLI tool**, `tc`, when the three TMD files are all in
     the same folder and the `tmd.csv.gz` file has been unzipped.
 
+The [tax-microdata
+repository](https://github.com/PSLmodels/tax-microdata-benchmarking)
+also produces state and Congressional district weights files that can
+be used to estimate federal taxes for various sub-national areas.  The
+easiest way to produce sub-national federal tax estimates is to supply
+the **CLI tool** with the value of an environmental variable
+(`TMD_AREA`) that indicates the sub-national area.  So, for example,
+if you have the New Mexico state weights in the
+`nm_tmd_weights.csv.gz` file, put that file in the folder that
+contains the three national TMD files described above.  Then, execute
+this command for tabular output under 2024 current-law policy:
+```
+(taxcalc-dev) myruns> TMD_AREA=nm tc tmd.csv 2024 --exact --tables
+Read input data for 2021; input data were extrapolated to 2024
+Write tabular output to file tmd_nm-24-#-#-#.tables
+Execution time is 8.2 seconds
+(taxcalc-dev) myruns> awk '$1~/Ret/||$1~/A/' tmd_nm-24-#-#-#.tables | head -2
+    Returns    ExpInc    IncTax    PayTax     LSTax    AllTax
+ A     1.17      87.0       7.2       6.9       0.0      14.1
+```
+
+Or for the first Congressional district in New Mexico, put the
+`nm01_tmd_weights.csv.gz` file in the folder with the other TMD
+files and execute this command:
+```
+(taxcalc-dev) myruns> TMD_AREA=nm01 tc tmd.csv 2024 --exact --tables
+Read input data for 2021; input data were extrapolated to 2024
+Write tabular output to file tmd_nm01-24-#-#-#.tables
+Execution time is 8.3 seconds
+(taxcalc-dev) myruns> awk '$1~/Ret/||$1~/A/' tmd_nm01-24-#-#-#.tables | head -2
+    Returns    ExpInc    IncTax    PayTax     LSTax    AllTax
+ A     0.40      31.9       2.8       2.5       0.0       5.3
+```
+
+
 ## Using other data with Tax-Calculator
 
 Using other data sources with Tax-Calculator is possible.  Users can

{taxcalc-5.2.0 → taxcalc-6.0.0}/docs/usage/overview.md

@@ -1,32 +1,32 @@
 Structural overview
 ===================
 
-Tax-Calculator has been designed using [object-oriented programming (OOP)](https://www.programiz.com/python-programming/object-oriented-programming)
-principles.
-There are seven classes and a collection of global utility functions,
-but most Python programming involves using only a few methods in three classes.
+Tax-Calculator has been designed using [object-oriented programming
+(OOP)](https://www.programiz.com/python-programming/object-oriented-programming)
+principles.  There are seven classes and a collection of global
+utility functions, but most Python programming involves using only a
+few methods in three classes.
 
 ## Quick summary
 
-Typical Tax-Calculator usage involves creating two Calculator class objects:
-both containing the same sample of filing units (that is, Records class object),
-but each containing a different tax policy (that is, Policy class object).
-The idea is to compare the calculated tax liabilities of the sample units under
-the two different tax policies,
-one of which is usually current-law policy and the other is a tax reform of
-interest.
+Typical Tax-Calculator usage involves creating two Calculator class
+objects: both containing the same sample of filing units (that is,
+Records class object), but each containing a different tax policy
+(that is, Policy class object).  The idea is to compare the calculated
+tax liabilities of the sample units under the two different tax
+policies, one of which is usually current-law policy and the other is
+a tax reform of interest.
 
 *   `rec` → Records class object.  
-    Created by `Records()` when containing IRS-SOI-PUF-derived filing-unit data
-    or created by `Records.cps_constructor()` when containing CPS-derived
-    filing-unit data.
+    Created by `Records.cps_constructor()` when containing CPS-derived
+    filing-unit data.    
 
 *   `clp` → `Policy` class object containing parameters that characterize
 current-law policy.  
     Created by `Policy()`.
 
-*   `ref` → `Policy` class object containing parameters that characterize a tax
-reform.  
+* `ref` → `Policy` class object containing parameters that
+characterize a tax reform.
     Created using a Python dictionary `refdict` representing the reform by
     using the `implement_reform(refdict)` method on a `Policy` object created
     by `Policy()`.
@@ -68,10 +68,11 @@ for Calculator class and all its methods.
 
 ## Complete story
 
-Tax-Calculator contains eight basic classes, and a collection of global utility
-functions, that together provide the full range of Tax-Calculator capabilities.
-Here is a description of their role in Tax-Calculator and a link to each the
-detailed documentation and source code for each class and all its methods.
+Tax-Calculator contains eight basic classes, and a collection of
+global utility functions, that together provide the full range of
+Tax-Calculator capabilities.  Here is a description of their role in
+Tax-Calculator and a link to each the detailed documentation and
+source code for each class and all its methods.
 
 ### Classes
 

{taxcalc-5.2.0 → taxcalc-6.0.0}/docs/usage/tcja_after_2025.md

@@ -1,4 +1,14 @@
-# TCJA after 2025
+# OBBBA: TCJA after 2025
+
+TCJA was replaced by OBBBA when the latter was signed into law on July
+4, 2025.  Beginning with Tax-Calculator 5.2.0, OBBBA is current-law
+policy.  How the OBBBA changes were implemented as current-law policy
+is described in detail in closed [issue
+2926](https://github.com/PSLmodels/Tax-Calculator/issues/2926).
+
+----------------------------------------------------------------------
+
+**THE FOLLOWING TEXT IS OF HISTORICAL INTEREST ONLY:**
 
 Many provisions of the TCJA are temporary and are scheduled to end
 after 2025 under current-law policy.  Tax policy parameters that are
@@ -331,4 +341,3 @@ added to the `policy_current_law.json` file thereby changing the
 Beginning with the 4.5.0 version, Tax-Calculator incorporates the
 January 2025 CBO economic projection and contains historical tax
 policy parameter values through 2025.
-

{taxcalc-5.2.0 → taxcalc-6.0.0}/environment.yml

@@ -2,7 +2,7 @@ name: taxcalc-dev
 channels:
   - conda-forge
 dependencies:
-- "python>=3.10, <3.13"
+- "python>=3.11, <3.14"
 - "numpy>=1.26"
 - "pandas>=2.2"
 - "bokeh>=3.7"