taxcalc 6.0.0__tar.gz → 6.1.0__tar.gz

{taxcalc-6.0.0/taxcalc.egg-info → taxcalc-6.1.0}/PKG-INFO

@@ -1,6 +1,6 @@
 Metadata-Version: 2.4
 Name: taxcalc
-Version: 6.0.0
+Version: 6.1.0
 Summary: Tax-Calculator
 Home-page: https://github.com/PSLmodels/Tax-Calculator
 Download-URL: https://github.com/PSLmodels/Tax-Calculator

{taxcalc-6.0.0 → taxcalc-6.1.0}/conda.recipe/meta.yaml

@@ -17,6 +17,7 @@ requirements:
     - curl
     - openpyxl
     - behresp
+    - "mcp[cli]"
 
   run:
     - "python>=3.11, <3.14"
@@ -28,6 +29,7 @@ requirements:
     - curl
     - openpyxl
     - behresp
+    - "mcp[cli]"
 
 test:
   commands:

{taxcalc-6.0.0 → taxcalc-6.1.0}/docs/about/releases.md

@@ -1,20 +1,56 @@
 Release history
 ===============
-Go [here](https://github.com/PSLmodels/Tax-Calculator/pulls?q=is%3Apr+is%3Aclosed)
+Go
+[here](https://github.com/PSLmodels/Tax-Calculator/pulls?q=is%3Apr+is%3Aclosed)
 for a complete commit history.
 
+
+2025-10-11 Release 6.1.0
+------------------------
+(last merged pull request is
+[#2965](https://github.com/PSLmodels/Tax-Calculator/pull/2965))
+
+**This is an enhancement release.**
+
+**API Changes**
+
+**New Features**
+
+- Rename two policy parameters to clarify they are addons not levels
+  [[#2965](https://github.com/PSLmodels/Tax-Calculator/pull/2965) by
+  Martin Holmer]
+
+- Update dependencies in `environment.yml` and `conda.recipe/meta.yaml` files
+  [[#2964](https://github.com/PSLmodels/Tax-Calculator/pull/2964) by
+  Martin Holmer]
+
+**Bug Fixes**
+
+
 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.**
+**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]
+
+- Remove the [taxdata](https://github.com/PSLmodels/taxdata)-produced
+  `puf_weights.csv.gz` and `puf_ratios.csv` files from the
+  Tax-Calculator repository.  Adds a new `Records.puf_constructor`
+  static method for use with PUF data.  Users will now need to supply
+  those PUF weights and PUF ratios files (from the `taxdata`
+  repository) just as they have always needed to supply the `puf.csv`
+  file from the `taxdata` repository.
+  [[#2961](https://github.com/PSLmodels/Tax-Calculator/pull/2961) by
+  Martin Holmer]
 
 **New Features**
 
+**Bug Fixes**
+
 
 2025-09-19 Release 5.3.0
 ------------------------
@@ -26,13 +62,17 @@ for a complete commit history.
 **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]
+  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
+  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
@@ -54,6 +94,7 @@ for a complete commit history.
   [[#2957](https://github.com/PSLmodels/Tax-Calculator/pull/2957) by
   Martin Holmer]
 
+**Bug Fixes**
 
 
 2025-08-08 Release 5.2.0
@@ -74,6 +115,8 @@ for a complete commit history.
   [[#2944](https://github.com/PSLmodels/Tax-Calculator/pull/2944) by
   Martin Holmer]
 
+**Bug Fixes**
+
 
 2025-07-22 Release 5.1.0
 ------------------------

{taxcalc-6.0.0 → taxcalc-6.1.0}/docs/index.md

@@ -54,7 +54,7 @@ cross-model validation work with NBER's TAXSIM-35 model is described
 
 ## Latest release
 
-{doc}`6.0.0 (2025-09-24) <about/releases>`
+{doc}`6.1.0 (2025-10-11) <about/releases>`
 
 If you are already using Tax-Calculator, upgrade using the following command:
 ```

{taxcalc-6.0.0 → taxcalc-6.1.0}/environment.yml

@@ -11,6 +11,9 @@ dependencies:
 - setuptools
 - pytest
 - pytest-xdist
+- pytest-asyncio
+- requests
+- aiohttp
 - pycodestyle
 - pylint
 - coverage
@@ -20,3 +23,4 @@ dependencies:
 - pip:
     - jupyter-book
     - "paramtools>=0.20.0"
+    - "mcp[cli]"

{taxcalc-6.0.0 → taxcalc-6.1.0}/setup.py

@@ -7,7 +7,7 @@ from setuptools import setup
 with open("README.md", "r", encoding="utf-8") as f:
     longdesc = f.read()
 
-VERSION = "6.0.0"
+VERSION = "6.1.0"
 
 config = {
     "description": "Tax-Calculator",

{taxcalc-6.0.0 → taxcalc-6.1.0}/taxcalc/__init__.py

@@ -14,6 +14,6 @@ from taxcalc.taxcalcio import *
 from taxcalc.utils import *
 from taxcalc.cli import *
 
-__version__ = '6.0.0'
+__version__ = '6.1.0'
 __min_python3_version__ = 11
 __max_python3_version__ = 13

{taxcalc-6.0.0 → taxcalc-6.1.0}/taxcalc/calcfunctions.py

@@ -1871,7 +1871,7 @@ def AMT(e07300, dwks13, standard, f6251, c00100, c18300, taxbc,
         dwks14, c05700, e62900, e00700, dwks10, age_head, age_spouse,
         earned, cmbtp, qbided,
         AMT_child_em_c_age, AMT_brk1,
-        AMT_em, AMT_prt, AMT_rt1, AMT_rt2,
+        AMT_em, AMT_prt, AMT_rt1, AMT_rt2_addon,
         AMT_child_em, AMT_em_ps, AMT_em_pe,
         AMT_CG_brk1, AMT_CG_brk2, AMT_CG_brk3, AMT_CG_rt1, AMT_CG_rt2,
         AMT_CG_rt3, AMT_CG_rt4, c05800, c09600, c62100):
@@ -1946,8 +1946,8 @@ def AMT(e07300, dwks13, standard, f6251, c00100, c18300, taxbc,
         AMT exemption phaseout rate
     AMT_rt1: float
         AMT rate 1
-    AMT_rt2: float
-        Additional AMT rate for AMT taxable income about AMT bracket 1
+    AMT_rt2_addon: float
+        Additional AMT rate for AMT taxable income above AMT bracket 1
     AMT_child_em: float
         Child AMT exemption additional income base
     AMT_em_ps: list
@@ -1977,14 +1977,14 @@ def AMT(e07300, dwks13, standard, f6251, c00100, c18300, taxbc,
     c09600: float
         Alternative Minimum Tax (AMT) liability
     c62100: float
-        Alternative Minimum Tax (AMT)
+        Alternative Minimum Tax (AMT) taxable income
 
     Returns
     -------
     c62100: float
-        Alternative Minimum Tax (AMT)
+        Alternative Minimum Tax (AMT) taxable income
     c09600: float
-        Alternative Minimum Tax (AMT) liability
+        Alternative Minimum Tax (AMT) tax liability
     c05800: float
         Total (regular + AMT) income tax liability before credits
     """
@@ -2012,7 +2012,7 @@ def AMT(e07300, dwks13, standard, f6251, c00100, c18300, taxbc,
         line29 = min(line29, earned + AMT_child_em)
     line30 = max(0., c62100 - line29)
     line3163 = (AMT_rt1 * line30 +
-                AMT_rt2 * max(0., (line30 - (AMT_brk1 / sep))))
+                AMT_rt2_addon * max(0., (line30 - (AMT_brk1 / sep))))
     if dwks10 > 0. or dwks13 > 0. or dwks14 > 0. or dwks19 > 0. or e24515 > 0.:
         # complete Form 6251, Part III (line36 is equal to line30)
         line37 = dwks13
@@ -2021,7 +2021,7 @@ def AMT(e07300, dwks13, standard, f6251, c00100, c18300, taxbc,
         line40 = min(line30, line39)
         line41 = max(0., line30 - line40)
         line42 = (AMT_rt1 * line41 +
-                  AMT_rt2 * max(0., (line41 - (AMT_brk1 / sep))))
+                  AMT_rt2_addon * max(0., (line41 - (AMT_brk1 / sep))))
         line44 = dwks14
         line45 = max(0., AMT_CG_brk1[MARS - 1] - line44)
         line46 = min(line30, line37)
@@ -2268,7 +2268,7 @@ def EITCamount(basic_frac, phasein_rate, earnings, max_amount,
 @iterate_jit(nopython=True)
 def EITC(MARS, DSI, EIC, c00100, e00300, e00400, e00600, c01000,
          e02000, e26270, age_head, age_spouse, earned, earned_p, earned_s,
-         EITC_ps, EITC_MinEligAge, EITC_MaxEligAge, EITC_ps_MarriedJ,
+         EITC_ps, EITC_MinEligAge, EITC_MaxEligAge, EITC_ps_addon_MarriedJ,
          EITC_rt, EITC_c, EITC_prt, EITC_basic_frac,
          EITC_InvestIncome_c, EITC_excess_InvestIncome_rt,
          EITC_indiv, EITC_sep_filers_elig, c59660):
@@ -2315,7 +2315,7 @@ def EITC(MARS, DSI, EIC, c00100, e00300, e00400, e00600, c01000,
         Minimum age for childless EITC eligibility
     EITC_MaxEligAge: int
         Maximum age for childless EITC eligibility
-    EITC_ps_MarriedJ: list
+    EITC_ps_addon_MarriedJ: list
         Extra earned income credit phaseout start AGI for
         married filling jointly
     EITC_rt: list
@@ -2360,7 +2360,7 @@ def EITC(MARS, DSI, EIC, c00100, e00300, e00400, e00600, c01000,
             c59660 = eitc
 
     if MARS == 2:
-        po_start = EITC_ps[EIC] + EITC_ps_MarriedJ[EIC]
+        po_start = EITC_ps[EIC] + EITC_ps_addon_MarriedJ[EIC]
         if not EITC_indiv:
             # filing unit EITC rather than individual EITC
             eitc = EITCamount(EITC_basic_frac,

{taxcalc-6.0.0 → taxcalc-6.1.0}/taxcalc/policy.py

@@ -55,8 +55,7 @@ class Policy(Parameters):
         return last_budget_year - Policy.JSON_START_YEAR + 1
 
     # NOTE: the following three data structures use internal parameter names:
-    # (1) specify which Policy parameters have been removed or renamed recently
-    #     where "recently" means in the last major release
+    # (1) specify which Policy parameters have been removed or renamed
     REMOVED_PARAMS = {
         # following parameters were renamed in PR 2918
         'SS_thd50': 'was renamed SS_thd1 in Tax-Calculator 5.0.0',
@@ -110,9 +109,13 @@ class Policy(Parameters):
         'ID_reduction_other_rate': (
             'was renamed ID_reduction_rate in Tax-Calculator 5.1.0'
         ),
+        # following parameters were renamed in PR 2965
+        'AMT_rt2': 'was renamed AMT_rt2_addon in Tax-Calculator 6.1.0',
+        'EITC_ps_MarriedJ': (
+            'was renamed EITC_ps_addon_MarriedJ in Tax-Calculator 6.1.0'
+        ),
     }
-    # (2) specify which Policy parameters have been redefined recently
-    #     where "recently" means in the last major release
+    # (2) specify which Policy parameters have been redefined
     REDEFINED_PARAMS = {}
     # (3) specify which Policy parameters are wage (rather than price) indexed
     WAGE_INDEXED_PARAMS = ['SS_Earnings_c', 'SS_Earnings_thd']

{taxcalc-6.0.0 → taxcalc-6.1.0}/taxcalc/policy_current_law.json

@@ -17502,9 +17502,9 @@
             "cps": true
         }
     },
-    "AMT_rt2": {
+    "AMT_rt2_addon": {
         "title": "Additional AMT rate for AMT taxable income above AMT bracket 1",
-        "description": "The additional tax rate applied to the portion of AMT income above the AMT bracket 1.",
+        "description": "The additional tax rate applied to the portion of AMT income above the AMT bracket 1, which means that AMT_rt2_addon equals AMT_rt2 minus AMT_rt1.",
         "notes": "This is the additional tax rate (on top of AMT rate 1) for AMT income above AMT bracket 1.",
         "section_1": "Personal Income",
         "section_2": "Alternative Minimum Tax",
@@ -17519,8 +17519,8 @@
         ],
         "validators": {
             "range": {
-                "min": 0,
-                "max": 1
+                "min": 0.0,
+                "max": 0.1
             }
         },
         "compatible_data": {
@@ -19734,9 +19734,9 @@
             "cps": true
         }
     },
-    "EITC_ps_MarriedJ": {
+    "EITC_ps_addon_MarriedJ": {
         "title": "Extra earned income credit phaseout start AGI for married filling jointly",
-        "description": "This is the additional amount added on the regular phaseout start amount for taxpayers with filling status of married filing jointly.",
+        "description": "This is the additional amount added on the regular phaseout start amount for taxpayers with filling status of married filing jointly, which means that EITC_ps_addon_MarriedJ equals EITC_ps_MarriedJ minus EITC_ps.",
         "notes": "",
         "section_1": "Refundable Credits",
         "section_2": "Earned Income Tax Credit",

{taxcalc-6.0.0 → taxcalc-6.1.0}/taxcalc/reforms/2017_law.json

@@ -99,7 +99,7 @@
     "AMT_brk1": {"2017": 187800},
     "EITC_c": {"2017": [510, 3400, 5616, 6318]},
     "EITC_ps": {"2017": [8340, 18340, 18340, 18340]},
-    "EITC_ps_MarriedJ": {"2017": [5600, 5600, 5600, 5600]},
+    "EITC_ps_addon_MarriedJ": {"2017": [5600, 5600, 5600, 5600]},
     "EITC_InvestIncome_c": {"2017": 3450},
     "ETC_pe_Single": {"2017": 66},
     "ETC_pe_Married": {"2017": 132},

{taxcalc-6.0.0 → taxcalc-6.1.0}/taxcalc/reforms/ARPA.json

@@ -49,7 +49,7 @@
                 "2022": [0.0765, 0.34, 0.4, 0.45]},
     "EITC_ps": {"2021": [11610, 19464.12, 19464.12, 19464.12],
                 "2022": [9160, 20130, 20130, 20130]},
-    "EITC_ps_MarriedJ": {"2021": [5940, 5950, 5950, 5950],
+    "EITC_ps_addon_MarriedJ": {"2021": [5940, 5950, 5950, 5950],
                          "2022": [6130, 6130, 6130, 6130]},
     "EITC_MinEligAge": {"2021": 19,
                         "2022": 25},

{taxcalc-6.0.0 → taxcalc-6.1.0}/taxcalc/reforms/Renacci.json

@@ -47,7 +47,7 @@
         "2017": [19730.0, 19730.0, 19730.0, 19730.0, 19730.0]
     },
     "AMT_rt1": {"2017": 0},
-    "AMT_rt2": {"2017": 0},
+    "AMT_rt2_addon": {"2017": 0},
     "CG_nodiff": {"2017": true},
     "EITC_c": {"2017": [1020, 4760, 7862, 8845]}
 }

{taxcalc-6.0.0 → taxcalc-6.1.0}/taxcalc/reforms/TCJA.json

@@ -123,7 +123,7 @@
     "EITC_c": {"2018": [519, 3461, 5716, 6431]},
     "EITC_MaxEligAge": {"2022":125, "2023": 125},
     "EITC_ps": {"2018": [8490, 18660, 18660, 18660]},
-    "EITC_ps_MarriedJ": {"2018": [5680, 5690, 5690, 5690]},
+    "EITC_ps_addon_MarriedJ": {"2018": [5680, 5690, 5690, 5690]},
     "EITC_InvestIncome_c": {"2018": 3500},
     "ETC_pe_Single": {"2018": 67},
     "ETC_pe_Married": {"2018": 134},

{taxcalc-6.0.0 → taxcalc-6.1.0}/taxcalc/reforms/Trump2016.json

@@ -37,7 +37,7 @@
     "CG_brk1": {"2017": [37500, 75000, 37500, 37500, 75000]},
     "CG_brk2": {"2017": [112500, 225000, 112500, 112500, 225000]},
     "AMT_rt1": {"2017": 0},
-    "AMT_rt2": {"2017": 0},
+    "AMT_rt2_addon": {"2017": 0},
     "NIIT_rt": {"2017": 0},
     "STD": {"2017": [15000, 30000, 15000, 15000, 30000]},
     "II_em": {"2017": 0},

{taxcalc-6.0.0 → taxcalc-6.1.0}/taxcalc/reforms/Trump2017.json

@@ -23,7 +23,7 @@
     "II_rt6": {"2017": 0.35},
     "II_rt7": {"2017": 0.35},
     "AMT_rt1": {"2017": 0},
-    "AMT_rt2": {"2017": 0},
+    "AMT_rt2_addon": {"2017": 0},
     "NIIT_rt": {"2017": 0},
     "STD": {"2017": [12700, 25400, 12700, 18700, 25400]},
     "ID_StateLocalTax_hc": {"2017": 1.0},

{taxcalc-6.0.0 → taxcalc-6.1.0}/taxcalc/tests/reforms.json

@@ -365,7 +365,7 @@
   "38": {
       "baseline": "2017_law.json",
       "start_year": 2015,
-      "value": {"AMT_rt2": 0.04},
+      "value": {"AMT_rt2_addon": 0.04},
       "name": "Increase AMT rate above the surtax threshold by 2 pts",
       "output_type": "iitax",
       "compare_with": {}

{taxcalc-6.0.0 → taxcalc-6.1.0}/taxcalc/tests/test_4package.py

@@ -8,9 +8,7 @@ Tests for package existence and dependencies consistency.
 import os
 import re
 import ast
-import subprocess
 import yaml
-import pytest
 
 
 def extract_install_requires(setup_py_content):
@@ -41,19 +39,6 @@ def extract_install_requires(setup_py_content):
     return []
 
 
-@pytest.mark.local
-def test_for_package_existence():
-    """
-    Ensure that no conda taxcalc package is installed when running pytest.
-    Primarily to help developers catch mistaken installations of taxcalc;
-    the local mark prevents test from running on GitHub.
-    """
-    out = subprocess.check_output(['conda', 'list', 'taxcalc']).decode('ascii')
-    envless_out = out.replace('taxcalc-dev', 'environment')
-    if re.search('taxcalc', envless_out) is not None:
-        assert False, 'ERROR: taxcalc package is installed'
-
-
 def test_for_consistency(tests_path):
     """
     Ensure that there is consistency between environment.yml dependencies
@@ -63,6 +48,9 @@ def test_for_consistency(tests_path):
     dev_pkgs = set([
         'pytest',
         'pytest-xdist',
+        'pytest-asyncio',
+        'requests',
+        'aiohttp',
         'pycodestyle',
         'pylint',
         'coverage',

{taxcalc-6.0.0 → taxcalc-6.1.0}/taxcalc/tests/test_calcfunctions.py

@@ -521,7 +521,7 @@ earned_s = 0
 EITC_ps = [8790, 19330, 19330, 19330]
 EITC_MinEligAge = 25
 EITC_MaxEligAge = 64
-EITC_ps_MarriedJ = [5890, 5890, 5890, 5890]
+EITC_ps_addon_MarriedJ = [5890, 5890, 5890, 5890]
 EITC_rt = [0.0765, 0.34, 0.4, 0.45]
 EITC_c = [538, 3584, 5920, 6660]
 EITC_prt = [0.0765, 0.1598, 0.2106, 0.2106]
@@ -536,7 +536,7 @@ UI_em = 10200
 c59660 = 0  # this will be 6660 after the EITC calculation
 tuple1 = (MARS, DSI, EIC, c00100, e00300, e00400, e00600, c01000,
           e02000, e26270, age_head, age_spouse, earned, earned_p, earned_s,
-          EITC_ps, EITC_MinEligAge, EITC_MaxEligAge, EITC_ps_MarriedJ,
+          EITC_ps, EITC_MinEligAge, EITC_MaxEligAge, EITC_ps_addon_MarriedJ,
           EITC_rt, EITC_c, EITC_prt, EITC_basic_frac,
           EITC_InvestIncome_c, EITC_excess_InvestIncome_rt,
           EITC_indiv, EITC_sep_filers_elig, c59660)

{taxcalc-6.0.0 → taxcalc-6.1.0}/taxcalc/tests/test_reforms.py

@@ -45,7 +45,7 @@ def test_2017_law_reform(tests_path):
         'AMT_brk1': {'relation': '>', 'value': 191100},
         'EITC_c': {'relation': '>', 'value': 519},
         'EITC_ps': {'relation': '>', 'value': 8490},
-        'EITC_ps_MarriedJ': {'relation': '>', 'value': 5680},
+        'EITC_ps_addon_MarriedJ': {'relation': '>', 'value': 5680},
         'EITC_InvestIncome_c': {'relation': '>', 'value': 3500},
         # ... parameters affected by TCJA and that are not indexed
         'ID_Charity_crt_all': {'relation': '=', 'value': 0.5},

{taxcalc-6.0.0 → taxcalc-6.1.0/taxcalc.egg-info}/PKG-INFO

@@ -1,6 +1,6 @@
 Metadata-Version: 2.4
 Name: taxcalc
-Version: 6.0.0
+Version: 6.1.0
 Summary: Tax-Calculator
 Home-page: https://github.com/PSLmodels/Tax-Calculator
 Download-URL: https://github.com/PSLmodels/Tax-Calculator