diff --git a/changelog_entry.yaml b/changelog_entry.yaml index e69de29bb2d..bd6e1dcd6f8 100644 --- a/changelog_entry.yaml +++ b/changelog_entry.yaml @@ -0,0 +1,6 @@ +- bump: patch + changes: + fixed: + - Remove obsolete taxcalc-related alias variable names. + - Rename `earned_income_tax_credit` to `eitc` to be more consistent with variable names for other federal credits. + diff --git a/policyengine_us/parameters/gov/states/mo/tax/income/deductions/federal_income_tax/ignored_credits.yaml b/policyengine_us/parameters/gov/states/mo/tax/income/deductions/federal_income_tax/ignored_credits.yaml index f890e4d38b6..94b45bf4890 100644 --- a/policyengine_us/parameters/gov/states/mo/tax/income/deductions/federal_income_tax/ignored_credits.yaml +++ b/policyengine_us/parameters/gov/states/mo/tax/income/deductions/federal_income_tax/ignored_credits.yaml @@ -1,7 +1,7 @@ description: Ignored credits in MO federal income tax deduction calculations. values: 2018-01-01: - - earned_income_tax_credit + - eitc - recovery_rebate_credit metadata: unit: variable diff --git a/policyengine_us/parameters/gov/states/ok/tax/income/credits/gross_income_sources.yaml b/policyengine_us/parameters/gov/states/ok/tax/income/credits/gross_income_sources.yaml index a6294d3da42..dd10c3b2cca 100644 --- a/policyengine_us/parameters/gov/states/ok/tax/income/credits/gross_income_sources.yaml +++ b/policyengine_us/parameters/gov/states/ok/tax/income/credits/gross_income_sources.yaml @@ -23,7 +23,7 @@ values: - ssi - state_supplement # state SSI supplement - general_assistance - - earned_income_tax_credit + - eitc metadata: label: Oklahoma sales tax credit gross income sources diff --git a/policyengine_us/reforms/winship.py b/policyengine_us/reforms/winship.py index 5ef868eb83e..357d2575026 100644 --- a/policyengine_us/reforms/winship.py +++ b/policyengine_us/reforms/winship.py @@ -28,7 +28,7 @@ def formula(tax_unit, period, parameters): limitation = max_(0, maximum - reduction) return min_(phased_in, limitation) - class earned_income_tax_credit(Variable): + class eitc(Variable): value_type = float entity = TaxUnit definition_period = YEAR @@ -75,7 +75,7 @@ def formula(tax_unit, period, parameters): class winship_eitc_reform(Reform): def apply(self): self.add_variable(original_eitc) - self.update_variable(earned_income_tax_credit) + self.update_variable(eitc) return winship_eitc_reform diff --git a/policyengine_us/tests/policy/baseline/gov/irs/outputs/c07230.yaml b/policyengine_us/tests/policy/baseline/gov/irs/credits/education/education_tax_credits.yaml similarity index 81% rename from policyengine_us/tests/policy/baseline/gov/irs/outputs/c07230.yaml rename to policyengine_us/tests/policy/baseline/gov/irs/credits/education/education_tax_credits.yaml index cdb799874de..64e1102024e 100644 --- a/policyengine_us/tests/policy/baseline/gov/irs/outputs/c07230.yaml +++ b/policyengine_us/tests/policy/baseline/gov/irs/credits/education/education_tax_credits.yaml @@ -1,7 +1,7 @@ - name: Defaults to zero period: 2020 output: - c07230: 0 + education_tax_credits: 0 - name: Sums non-refundable American Opportunity Credit and Lifetime Learning Credit period: 2020 @@ -9,4 +9,4 @@ non_refundable_american_opportunity_credit: 1 lifetime_learning_credit: 1 output: - c07230: 2 + education_tax_credits: 2 diff --git a/policyengine_us/tests/policy/baseline/gov/local/ny/nyc/tax/income/credits/nyc_eitc.yaml b/policyengine_us/tests/policy/baseline/gov/local/ny/nyc/tax/income/credits/nyc_eitc.yaml index e4dcda5cafa..10c2d656008 100644 --- a/policyengine_us/tests/policy/baseline/gov/local/ny/nyc/tax/income/credits/nyc_eitc.yaml +++ b/policyengine_us/tests/policy/baseline/gov/local/ny/nyc/tax/income/credits/nyc_eitc.yaml @@ -4,7 +4,7 @@ input: state_code: NY in_nyc: true - earned_income_tax_credit: 100 + eitc: 100 ny_agi: 18_000 output: # NYC EIC rate worksheet @@ -39,7 +39,7 @@ input: state_code: NY in_nyc: true - earned_income_tax_credit: 100 + eitc: 100 ny_agi: 21_000 output: # NYC EIC rate worksheet diff --git a/policyengine_us/tests/policy/baseline/gov/states/ca/tax/income/credits/earned_income/ca_eitc.yaml b/policyengine_us/tests/policy/baseline/gov/states/ca/tax/income/credits/earned_income/ca_eitc.yaml index f7bae07047e..ee4cbd73bbd 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/ca/tax/income/credits/earned_income/ca_eitc.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/ca/tax/income/credits/earned_income/ca_eitc.yaml @@ -46,7 +46,7 @@ state_code: CA output: # expected results from patched TAXSIM35 2023-02-22 version # expected US results: - earned_income_tax_credit: 0 # too much investment income to be eligible + eitc: 0 # too much investment income to be eligible income_tax: -9648 # expected CA results: ca_income_tax_before_credits: 164.14 # this is a PolicyEngineUS output diff --git a/policyengine_us/tests/policy/baseline/gov/states/co/tax/income/credits/eitc/co_eitc.yaml b/policyengine_us/tests/policy/baseline/gov/states/co/tax/income/credits/eitc/co_eitc.yaml index 5228537a88d..924e48eee8c 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/co/tax/income/credits/eitc/co_eitc.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/co/tax/income/credits/eitc/co_eitc.yaml @@ -1,7 +1,7 @@ - name: co_eitc unit test 1 period: 2021 input: - earned_income_tax_credit: 100 + eitc: 100 state_code: CO output: co_eitc: 10 @@ -9,7 +9,7 @@ - name: co_eitc unit test 2 period: 2022 input: - earned_income_tax_credit: 100 + eitc: 100 state_code: CO output: co_eitc: 20 @@ -17,7 +17,7 @@ - name: co_eitc unit test 3 period: 2023 input: - earned_income_tax_credit: 100 + eitc: 100 state_code: CO output: co_eitc: 25 @@ -25,7 +25,7 @@ - name: co_eitc unit test 4 period: 2023 input: - earned_income_tax_credit: 0 + eitc: 0 state_code: CO output: co_eitc: 0 diff --git a/policyengine_us/tests/policy/baseline/gov/states/ct/tax/income/credits/eitc/ct_eitc.yaml b/policyengine_us/tests/policy/baseline/gov/states/ct/tax/income/credits/eitc/ct_eitc.yaml index b6cb7558e0f..a5eef5dfed6 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/ct/tax/income/credits/eitc/ct_eitc.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/ct/tax/income/credits/eitc/ct_eitc.yaml @@ -2,7 +2,7 @@ period: 2022 input: state_code: CT - earned_income_tax_credit: 0 + eitc: 0 output: ct_eitc: 0 @@ -10,6 +10,6 @@ period: 2022 input: state_code: CT - earned_income_tax_credit: 2_000 + eitc: 2_000 output: ct_eitc: 610 diff --git a/policyengine_us/tests/policy/baseline/gov/states/dc/tax/income/dc_eitc_with_qualifying_child.yaml b/policyengine_us/tests/policy/baseline/gov/states/dc/tax/income/dc_eitc_with_qualifying_child.yaml index 2582ba37be9..e7c544f1704 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/dc/tax/income/dc_eitc_with_qualifying_child.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/dc/tax/income/dc_eitc_with_qualifying_child.yaml @@ -2,7 +2,7 @@ period: 2023 input: state_code: DC - earned_income_tax_credit: 0 + eitc: 0 output: dc_eitc_with_qualifying_child: 0 @@ -10,6 +10,6 @@ period: 2023 input: state_code: DC - earned_income_tax_credit: 100 + eitc: 100 output: dc_eitc_with_qualifying_child: 70 diff --git a/policyengine_us/tests/policy/baseline/gov/states/de/tax/income/credits/eitc/de_non_refundable_eitc_if_claimed.yaml b/policyengine_us/tests/policy/baseline/gov/states/de/tax/income/credits/eitc/de_non_refundable_eitc_if_claimed.yaml index f860f427ea4..71161cfa72a 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/de/tax/income/credits/eitc/de_non_refundable_eitc_if_claimed.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/de/tax/income/credits/eitc/de_non_refundable_eitc_if_claimed.yaml @@ -2,7 +2,7 @@ period: 2022 input: state_code: DE - earned_income_tax_credit: 0 + eitc: 0 output: de_non_refundable_eitc_if_claimed: 0 @@ -10,6 +10,6 @@ period: 2022 input: state_code: DE - earned_income_tax_credit: 1_000 + eitc: 1_000 output: de_non_refundable_eitc_if_claimed: 200 diff --git a/policyengine_us/tests/policy/baseline/gov/states/de/tax/income/credits/eitc/de_refundable_eitc_if_claimed.yaml b/policyengine_us/tests/policy/baseline/gov/states/de/tax/income/credits/eitc/de_refundable_eitc_if_claimed.yaml index dc3f013e902..53ec87d266a 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/de/tax/income/credits/eitc/de_refundable_eitc_if_claimed.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/de/tax/income/credits/eitc/de_refundable_eitc_if_claimed.yaml @@ -2,7 +2,7 @@ period: 2022 input: state_code: DE - earned_income_tax_credit: 1_000 + eitc: 1_000 output: de_refundable_eitc_if_claimed: 45 @@ -10,6 +10,6 @@ period: 2022 input: state_code: DE - earned_income_tax_credit: 0 + eitc: 0 output: de_refundable_eitc_if_claimed: 0 diff --git a/policyengine_us/tests/policy/baseline/gov/states/hi/tax/income/credits/hi_eitc.yaml b/policyengine_us/tests/policy/baseline/gov/states/hi/tax/income/credits/hi_eitc.yaml index 21eea0b9bdb..f124ad85c08 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/hi/tax/income/credits/hi_eitc.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/hi/tax/income/credits/hi_eitc.yaml @@ -1,7 +1,7 @@ - name: No EITC period: 2022 input: - earned_income_tax_credit: 0 + eitc: 0 state_code: HI output: hi_eitc: 0 @@ -9,7 +9,7 @@ - name: 20% match of fed EITC period: 2022 input: - earned_income_tax_credit: 1_000 + eitc: 1_000 state_code: HI output: hi_eitc: 200 diff --git a/policyengine_us/tests/policy/baseline/gov/states/ia/tax/income/ia_eitc.yaml b/policyengine_us/tests/policy/baseline/gov/states/ia/tax/income/ia_eitc.yaml index a1d774e2ddf..80b3282ee42 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/ia/tax/income/ia_eitc.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/ia/tax/income/ia_eitc.yaml @@ -1,7 +1,7 @@ - name: IA eitc unit test 1 period: 2021 input: - earned_income_tax_credit: 1_000 + eitc: 1_000 state_code: IA output: ia_eitc: 150 diff --git a/policyengine_us/tests/policy/baseline/gov/states/il/tax/income/credits/il_eitc.yaml b/policyengine_us/tests/policy/baseline/gov/states/il/tax/income/credits/il_eitc.yaml index f51571e50ca..801954f62eb 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/il/tax/income/credits/il_eitc.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/il/tax/income/credits/il_eitc.yaml @@ -2,7 +2,7 @@ period: 2021 absolute_error_margin: 0.0001 input: - earned_income_tax_credit: 1_000 + eitc: 1_000 state_code: IL output: il_eitc: 1_000 * 0.18 diff --git a/policyengine_us/tests/policy/baseline/gov/states/in/tax/income/in_eitc.yaml b/policyengine_us/tests/policy/baseline/gov/states/in/tax/income/in_eitc.yaml index 89d05639570..4ee1dd8e2e6 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/in/tax/income/in_eitc.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/in/tax/income/in_eitc.yaml @@ -4,7 +4,7 @@ input: gov.states.in.tax.income.credits.earned_income.decoupled: false state_code: IN - earned_income_tax_credit: 100 + eitc: 100 in_eitc_eligible: true output: in_eitc: 10 diff --git a/policyengine_us/tests/policy/baseline/gov/states/in/tax/income/in_eitc_eligible.yaml b/policyengine_us/tests/policy/baseline/gov/states/in/tax/income/in_eitc_eligible.yaml index 2469c6f2e53..455f4a7ec45 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/in/tax/income/in_eitc_eligible.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/in/tax/income/in_eitc_eligible.yaml @@ -3,7 +3,7 @@ input: gov.states.in.tax.income.credits.earned_income.decoupled: true state_code: IN - earned_income_tax_credit: 999 + eitc: 999 filing_status: SINGLE eitc_child_count: 0 age_head: 64 @@ -16,7 +16,7 @@ input: gov.states.in.tax.income.credits.earned_income.decoupled: true state_code: IN - earned_income_tax_credit: 999 + eitc: 999 filing_status: SEPARATE eitc_child_count: 0 age_head: 64 @@ -29,7 +29,7 @@ input: gov.states.in.tax.income.credits.earned_income.decoupled: true state_code: IN - earned_income_tax_credit: 999 + eitc: 999 filing_status: SINGLE eitc_child_count: 0 age_head: 65 @@ -42,7 +42,7 @@ input: gov.states.in.tax.income.credits.earned_income.decoupled: true state_code: IN - earned_income_tax_credit: 999 + eitc: 999 filing_status: SINGLE eitc_child_count: 0 age_head: 64 @@ -55,7 +55,7 @@ input: gov.states.in.tax.income.credits.earned_income.decoupled: true state_code: IN - earned_income_tax_credit: 0 + eitc: 0 filing_status: SINGLE eitc_child_count: 0 age_head: 64 @@ -68,7 +68,7 @@ input: gov.states.in.tax.income.credits.earned_income.decoupled: false state_code: IN - earned_income_tax_credit: 999 + eitc: 999 filing_status: SEPARATE eitc_child_count: 0 age_head: 65 diff --git a/policyengine_us/tests/policy/baseline/gov/states/ks/tax/income/ks_total_eitc.yaml b/policyengine_us/tests/policy/baseline/gov/states/ks/tax/income/ks_total_eitc.yaml index e68526ab8ce..4c183dd7387 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/ks/tax/income/ks_total_eitc.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/ks/tax/income/ks_total_eitc.yaml @@ -1,7 +1,7 @@ - name: KS total eitc unit test period: 2021 input: - earned_income_tax_credit: 1_000 + eitc: 1_000 state_code: KS output: ks_total_eitc: 0.17 * 1_000 diff --git a/policyengine_us/tests/policy/baseline/gov/states/la/tax/income/credits/la_eitc.yaml b/policyengine_us/tests/policy/baseline/gov/states/la/tax/income/credits/la_eitc.yaml index aeaa0436127..cd194b78196 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/la/tax/income/credits/la_eitc.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/la/tax/income/credits/la_eitc.yaml @@ -1,7 +1,7 @@ - name: 5% of federal EITC after 2019. period: 2023 input: - earned_income_tax_credit: 100 + eitc: 100 state_code: LA output: la_eitc: 5 @@ -9,7 +9,7 @@ - name: If no federal EITC, no Louisiana EITC. period: 2023 input: - earned_income_tax_credit: 0 + eitc: 0 state_code: LA output: la_eitc: 0 diff --git a/policyengine_us/tests/policy/baseline/gov/states/ma/tax/income/credits/ma_eitc.yaml b/policyengine_us/tests/policy/baseline/gov/states/ma/tax/income/credits/ma_eitc.yaml index 5b4d7ca5c3b..97f229191c3 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/ma/tax/income/credits/ma_eitc.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/ma/tax/income/credits/ma_eitc.yaml @@ -3,7 +3,7 @@ absolute_error_margin: 1 input: state_code: MA - earned_income_tax_credit: 0 + eitc: 0 output: ma_eitc: 0 @@ -12,6 +12,6 @@ absolute_error_margin: 1 input: state_code: MA - earned_income_tax_credit: 100 + eitc: 100 output: ma_eitc: 30 diff --git a/policyengine_us/tests/policy/baseline/gov/states/me/tax/income/credits/me_eitc.yaml b/policyengine_us/tests/policy/baseline/gov/states/me/tax/income/credits/me_eitc.yaml index 514657c488f..8d3d4ae14ee 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/me/tax/income/credits/me_eitc.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/me/tax/income/credits/me_eitc.yaml @@ -10,7 +10,7 @@ tax_units: tax_unit: members: [person1, person2] - earned_income_tax_credit: 0 + eitc: 0 households: household: members: [person1, person2] @@ -30,7 +30,7 @@ tax_units: tax_unit: members: [person1, person2] - earned_income_tax_credit: 500 + eitc: 500 households: household: members: [person1, person2] @@ -50,7 +50,7 @@ tax_units: tax_unit: members: [person1, person2] - earned_income_tax_credit: 500 + eitc: 500 households: household: members: [person1, person2] @@ -70,7 +70,7 @@ tax_units: tax_unit: members: [person1, person2] - earned_income_tax_credit: 500 + eitc: 500 households: household: members: [person1, person2] @@ -92,7 +92,7 @@ tax_units: tax_unit: members: [person1, person2, person3] - earned_income_tax_credit: 500 + eitc: 500 households: household: members: [person1, person2, person3] diff --git a/policyengine_us/tests/policy/baseline/gov/states/mi/tax/income/credits/mi_eitc.yaml b/policyengine_us/tests/policy/baseline/gov/states/mi/tax/income/credits/mi_eitc.yaml index 597b2a72f56..87daf1731b2 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/mi/tax/income/credits/mi_eitc.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/mi/tax/income/credits/mi_eitc.yaml @@ -2,7 +2,7 @@ period: 2022 input: state_code: MI - earned_income_tax_credit: 1_000 + eitc: 1_000 output: mi_eitc: 300 @@ -10,7 +10,7 @@ period: 2023 input: state_code: MI - earned_income_tax_credit: 1_000 + eitc: 1_000 output: mi_eitc: 300 @@ -18,6 +18,6 @@ period: 2023 input: state_code: MI - earned_income_tax_credit: 0 + eitc: 0 output: mi_eitc: 0 diff --git a/policyengine_us/tests/policy/baseline/gov/states/mo/tax/income/credits/wftc/mo_wftc.yaml b/policyengine_us/tests/policy/baseline/gov/states/mo/tax/income/credits/wftc/mo_wftc.yaml index a44cdf9eb86..95f32887376 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/mo/tax/income/credits/wftc/mo_wftc.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/mo/tax/income/credits/wftc/mo_wftc.yaml @@ -2,7 +2,7 @@ period: 2023 input: state_code: MO - earned_income_tax_credit: 0 + eitc: 0 output: mo_wftc: 0 @@ -10,7 +10,7 @@ period: 2023 input: state_code: MO - earned_income_tax_credit: 100 + eitc: 100 output: mo_wftc: 10 @@ -18,7 +18,7 @@ period: 2023 input: state_code: MA - earned_income_tax_credit: 100 + eitc: 100 output: mo_wftc: 0 @@ -26,6 +26,6 @@ period: 2022 input: state_code: MO - earned_income_tax_credit: 100 + eitc: 100 output: mo_wftc: 0 diff --git a/policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/mt_eitc.yaml b/policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/mt_eitc.yaml index 4145e51c9c2..052e1be1112 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/mt_eitc.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/mt_eitc.yaml @@ -2,7 +2,7 @@ period: 2021 input: filing_status: SINGLE - earned_income_tax_credit: 0 + eitc: 0 state_code: MT output: mt_eitc: 0 @@ -11,7 +11,7 @@ period: 2023 input: filing_status: JOINT - earned_income_tax_credit: 1_000 + eitc: 1_000 state_code: MT output: mt_eitc: 30 @@ -20,7 +20,7 @@ period: 2023 input: filing_status: SEPARATE - earned_income_tax_credit: 2_000 + eitc: 2_000 state_code: MT output: mt_eitc: 0 diff --git a/policyengine_us/tests/policy/baseline/gov/states/ne/tax/income/ne_eitc.yaml b/policyengine_us/tests/policy/baseline/gov/states/ne/tax/income/ne_eitc.yaml index d92f5cb979f..45239a93dd7 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/ne/tax/income/ne_eitc.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/ne/tax/income/ne_eitc.yaml @@ -1,7 +1,7 @@ - name: NE eitc unit test 1 period: 2021 input: - earned_income_tax_credit: 2_000 + eitc: 2_000 state_code: NE output: ne_eitc: 2_000 * 0.1 diff --git a/policyengine_us/tests/policy/baseline/gov/states/ne/tax/income/ne_integration.yaml b/policyengine_us/tests/policy/baseline/gov/states/ne/tax/income/ne_integration.yaml index a2e5b3e7721..08628237b2e 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/ne/tax/income/ne_integration.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/ne/tax/income/ne_integration.yaml @@ -34,6 +34,6 @@ members: [person1, person2, person3] state_code: NE output: # expected results from patched TAXSIM35 2023-03-28 version - earned_income_tax_credit: 4_613.21 + eitc: 4_613.21 ne_eitc: 461.32 ne_income_tax: -461.32 diff --git a/policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/credits/eitc/nj_eitc.yaml b/policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/credits/eitc/nj_eitc.yaml index 8de0377bfc8..80605c84cf6 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/credits/eitc/nj_eitc.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/credits/eitc/nj_eitc.yaml @@ -2,7 +2,7 @@ period: 2022 absolute_error_margin: 0 input: - earned_income_tax_credit: 100 + eitc: 100 eitc_eligible: true nj_childless_eitc_age_eligible: true state_code: NJ @@ -13,7 +13,7 @@ period: 2022 absolute_error_margin: 0 input: - earned_income_tax_credit: 0 + eitc: 0 eitc_eligible: false nj_childless_eitc_age_eligible: true state_code: NJ @@ -25,7 +25,7 @@ absolute_error_margin: 0 input: filing_status: JOINT - earned_income_tax_credit: 0 + eitc: 0 eitc_eligible: false nj_childless_eitc_age_eligible: true state_code: NJ @@ -36,7 +36,7 @@ period: 2022 absolute_error_margin: 0 input: - earned_income_tax_credit: 100 + eitc: 100 nj_childless_eitc_age_eligible: true state_code: NY output: diff --git a/policyengine_us/tests/policy/baseline/gov/states/ny/tax/income/credits/ny_eitc.yaml b/policyengine_us/tests/policy/baseline/gov/states/ny/tax/income/credits/ny_eitc.yaml index 434daf19bfd..3a60f5cd7dd 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/ny/tax/income/credits/ny_eitc.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/ny/tax/income/credits/ny_eitc.yaml @@ -3,7 +3,7 @@ absolute_error_margin: 1 input: state_code: NY - earned_income_tax_credit: 0 + eitc: 0 output: ny_eitc: 0 @@ -12,7 +12,7 @@ absolute_error_margin: 1 input: state_code: NY - earned_income_tax_credit: 100 + eitc: 100 ny_household_credit: 10 output: ny_eitc: 20 diff --git a/policyengine_us/tests/policy/baseline/gov/states/ny/tax/income/credits/ny_supplemental_eitc.yaml b/policyengine_us/tests/policy/baseline/gov/states/ny/tax/income/credits/ny_supplemental_eitc.yaml index e8b8764d697..04794537e88 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/ny/tax/income/credits/ny_supplemental_eitc.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/ny/tax/income/credits/ny_supplemental_eitc.yaml @@ -1,7 +1,7 @@ - name: Supplemental EITC is 25% in 2021 period: 2021 input: - earned_income_tax_credit: 100 + eitc: 100 state_code: NY output: ny_supplemental_eitc: 25 @@ -9,7 +9,7 @@ - name: Supplemental EITC is 0% in 2022 period: 2022 input: - earned_income_tax_credit: 100 + eitc: 100 state_code: NY output: ny_supplemental_eitc: 0 diff --git a/policyengine_us/tests/policy/baseline/gov/states/oh/tax/income/credits/oh_eitc.yaml b/policyengine_us/tests/policy/baseline/gov/states/oh/tax/income/credits/oh_eitc.yaml index 349dc3713ec..f8dc9c2f364 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/oh/tax/income/credits/oh_eitc.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/oh/tax/income/credits/oh_eitc.yaml @@ -2,7 +2,7 @@ period: 2021 input: state_code: OH - earned_income_tax_credit: 0 + eitc: 0 output: oh_eitc: 0 @@ -11,7 +11,7 @@ absolute_error_margin: 0.001 input: state_code: OH - earned_income_tax_credit: 100 + eitc: 100 output: oh_eitc: 30 @@ -19,6 +19,6 @@ period: 2021 input: state_code: MA - earned_income_tax_credit: 100 + eitc: 100 output: oh_eitc: 0 diff --git a/policyengine_us/tests/policy/baseline/gov/states/ok/tax/income/ok_eitc.yaml b/policyengine_us/tests/policy/baseline/gov/states/ok/tax/income/ok_eitc.yaml index ff21e92a213..a5f5ae8f0be 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/ok/tax/income/ok_eitc.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/ok/tax/income/ok_eitc.yaml @@ -3,7 +3,7 @@ input: adjusted_gross_income: 40_000 ok_agi: 30_000 - earned_income_tax_credit: 2_000 + eitc: 2_000 state_code: OK output: ok_eitc: 2_000 * 0.05 * (30_000 / 40_000) diff --git a/policyengine_us/tests/policy/baseline/gov/states/ok/tax/income/ok_gross_income.yaml b/policyengine_us/tests/policy/baseline/gov/states/ok/tax/income/ok_gross_income.yaml index c81650f6e0d..0e4c45d3e6f 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/ok/tax/income/ok_gross_income.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/ok/tax/income/ok_gross_income.yaml @@ -3,7 +3,7 @@ input: employment_income: 12_000 social_security: 2_000 - earned_income_tax_credit: 800 + eitc: 800 state_code: OK output: ok_gross_income: 12_000 + 2_000 + 800 diff --git a/policyengine_us/tests/policy/baseline/gov/states/ok/tax/income/ok_integration.yaml b/policyengine_us/tests/policy/baseline/gov/states/ok/tax/income/ok_integration.yaml index 5e9260e056e..15b70305e36 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/ok/tax/income/ok_integration.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/ok/tax/income/ok_integration.yaml @@ -25,6 +25,6 @@ members: [person1] state_code: OK output: # expected results from patched TAXSIM35 2023-03-26 version - earned_income_tax_credit: 1_440.80 + eitc: 1_440.80 ok_eitc: 72.04 ok_income_tax: -39.74 diff --git a/policyengine_us/tests/policy/baseline/gov/states/or/tax/income/credits/or_eitc.yaml b/policyengine_us/tests/policy/baseline/gov/states/or/tax/income/credits/or_eitc.yaml index 8e25ad4bb64..4b9692e0e7f 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/or/tax/income/credits/or_eitc.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/or/tax/income/credits/or_eitc.yaml @@ -3,7 +3,7 @@ absolute_error_margin: 1 input: state_code: OR - earned_income_tax_credit: 0 + eitc: 0 output: or_eitc: 0 @@ -18,7 +18,7 @@ tax_units: tax_unit: members: [parent, child] - earned_income_tax_credit: 100 + eitc: 100 households: household: members: [parent, child] @@ -37,7 +37,7 @@ tax_units: tax_unit: members: [parent, child] - earned_income_tax_credit: 100 + eitc: 100 households: household: members: [parent, child] @@ -58,7 +58,7 @@ tax_units: tax_unit: members: [parent, child1, child2] - earned_income_tax_credit: 100 + eitc: 100 households: household: members: [parent, child1, child2] diff --git a/policyengine_us/tests/policy/baseline/gov/states/or/tax/income/subtractions/or_federal_tax_liability_subtraction.yaml b/policyengine_us/tests/policy/baseline/gov/states/or/tax/income/subtractions/or_federal_tax_liability_subtraction.yaml index 8cf2b212aa2..28e7d2c322a 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/or/tax/income/subtractions/or_federal_tax_liability_subtraction.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/or/tax/income/subtractions/or_federal_tax_liability_subtraction.yaml @@ -5,7 +5,7 @@ filing_status: SINGLE adjusted_gross_income: 80_000 income_tax: 10_000 - earned_income_tax_credit: 0 + eitc: 0 output: or_federal_tax_liability_subtraction: 7_050 @@ -16,7 +16,7 @@ filing_status: SINGLE adjusted_gross_income: 80_000 income_tax: 6_000 - earned_income_tax_credit: 1_000 + eitc: 1_000 output: or_federal_tax_liability_subtraction: 7_000 @@ -27,7 +27,7 @@ filing_status: SINGLE adjusted_gross_income: 145_000 income_tax: 10_000 - earned_income_tax_credit: 0 + eitc: 0 output: or_federal_tax_liability_subtraction: 0 @@ -38,7 +38,7 @@ filing_status: SEPARATE adjusted_gross_income: 80_000 income_tax: 10_000 - earned_income_tax_credit: 0 + eitc: 0 output: or_federal_tax_liability_subtraction: 3_525 @@ -49,7 +49,7 @@ filing_status: SEPARATE adjusted_gross_income: 145_000 income_tax: 10_000 - earned_income_tax_credit: 0 + eitc: 0 output: or_federal_tax_liability_subtraction: 0 @@ -60,7 +60,7 @@ filing_status: JOINT adjusted_gross_income: 80_000 income_tax: 10_000 - earned_income_tax_credit: 0 + eitc: 0 output: or_federal_tax_liability_subtraction: 7_050 @@ -71,6 +71,6 @@ filing_status: JOINT adjusted_gross_income: 290_000 income_tax: 10_000 - earned_income_tax_credit: 0 + eitc: 0 output: or_federal_tax_liability_subtraction: 0 diff --git a/policyengine_us/tests/policy/baseline/gov/states/ri/tax/income/credits/eitc/ri_eitc.yaml b/policyengine_us/tests/policy/baseline/gov/states/ri/tax/income/credits/eitc/ri_eitc.yaml index b300610758d..fa537c95916 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/ri/tax/income/credits/eitc/ri_eitc.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/ri/tax/income/credits/eitc/ri_eitc.yaml @@ -2,7 +2,7 @@ period: 2022 input: state_code: RI - earned_income_tax_credit: 0 + eitc: 0 output: ri_eitc: 0 @@ -10,7 +10,7 @@ period: 2022 input: state_code: RI - earned_income_tax_credit: 10_000 + eitc: 10_000 output: ri_eitc: 1_500 @@ -18,6 +18,6 @@ period: 2021 input: state_code: RI - earned_income_tax_credit: 20_000 + eitc: 20_000 output: ri_eitc: 3_000 diff --git a/policyengine_us/tests/policy/baseline/gov/states/sc/tax/income/credits/eitc/sc_eitc.yaml b/policyengine_us/tests/policy/baseline/gov/states/sc/tax/income/credits/eitc/sc_eitc.yaml index fb25073fe20..49a4f323ca4 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/sc/tax/income/credits/eitc/sc_eitc.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/sc/tax/income/credits/eitc/sc_eitc.yaml @@ -1,7 +1,7 @@ - name: No EITC from federal in 2021 period: 2021 input: - earned_income_tax_credit: 0 + eitc: 0 state_code: SC output: sc_eitc: 0 @@ -9,7 +9,7 @@ - name: In 2018, with $1,000 EITC period: 2018 input: - earned_income_tax_credit: 1_000 + eitc: 1_000 state_code: SC output: sc_eitc: 208.3 @@ -17,7 +17,7 @@ - name: In 2019, with $1,000 EITC period: 2019 input: - earned_income_tax_credit: 1_000 + eitc: 1_000 state_code: SC output: sc_eitc: 416.7 @@ -25,7 +25,7 @@ - name: In 2020, with $1,000 EITC period: 2020 input: - earned_income_tax_credit: 1_000 + eitc: 1_000 state_code: SC output: sc_eitc: 625 @@ -33,7 +33,7 @@ - name: In 2021, with $1,000 EITC period: 2021 input: - earned_income_tax_credit: 1_000 + eitc: 1_000 state_code: SC output: sc_eitc: 833.3 @@ -41,7 +41,7 @@ - name: In 2022, with $1,000 EITC period: 2022 input: - earned_income_tax_credit: 1_000 + eitc: 1_000 state_code: SC output: sc_eitc: 1041.7 diff --git a/policyengine_us/tests/policy/baseline/gov/states/vt/tax/income/vt_eitc.yaml b/policyengine_us/tests/policy/baseline/gov/states/vt/tax/income/vt_eitc.yaml index dc843abab40..747b7686e2b 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/vt/tax/income/vt_eitc.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/vt/tax/income/vt_eitc.yaml @@ -1,7 +1,7 @@ - name: $0 federal EITC period: 2021 input: - earned_income_tax_credit: 0 + eitc: 0 state_code: VT output: vt_eitc: 0 @@ -9,7 +9,7 @@ - name: $1000 federal EITC period: 2022 input: - earned_income_tax_credit: 1_000 + eitc: 1_000 state_code: VT output: vt_eitc: 380 @@ -17,7 +17,7 @@ - name: $2000 federal EITC period: 2021 input: - earned_income_tax_credit: 2_000 + eitc: 2_000 state_code: VT output: vt_eitc: 720 diff --git a/policyengine_us/tests/policy/baseline/gov/states/wi/tax/income/wi_earned_income_credit.yaml b/policyengine_us/tests/policy/baseline/gov/states/wi/tax/income/wi_earned_income_credit.yaml index 476e45cd92b..47b381fa37d 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/wi/tax/income/wi_earned_income_credit.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/wi/tax/income/wi_earned_income_credit.yaml @@ -2,7 +2,7 @@ absolute_error_margin: 0.01 period: 2021 input: - earned_income_tax_credit: 900 + eitc: 900 eitc_relevant_investment_income: 0 eitc_child_count: 2 state_code: WI @@ -13,7 +13,7 @@ absolute_error_margin: 0.01 period: 2022 input: - earned_income_tax_credit: 900 + eitc: 900 eitc_relevant_investment_income: 4_000 eitc_child_count: 2 state_code: WI diff --git a/policyengine_us/tests/policy/contrib/taxsim/taxsim_v10.yaml b/policyengine_us/tests/policy/contrib/taxsim/taxsim_v10.yaml index f8066c3aa9e..ff8421fa8a0 100644 --- a/policyengine_us/tests/policy/contrib/taxsim/taxsim_v10.yaml +++ b/policyengine_us/tests/policy/contrib/taxsim/taxsim_v10.yaml @@ -22,7 +22,7 @@ tax_units: tax_unit: members: [person_1] - mars: SINGLE + filing_status: SINGLE tax_unit_childcare_expenses: 0 tax_unit_id: 8_017_001 taxsim_taxsimid: 8_017_001 @@ -112,7 +112,7 @@ tax_units: tax_unit: members: [person_1,person_2,person_3] - mars: JOINT + filing_status: JOINT tax_unit_childcare_expenses: 0 tax_unit_id: 3_712_201 taxsim_taxsimid: 3_712_201 @@ -202,7 +202,7 @@ tax_units: tax_unit: members: [person_1,person_2,person_3] - mars: JOINT + filing_status: JOINT tax_unit_childcare_expenses: 0 tax_unit_id: 8_825_201 taxsim_taxsimid: 8_825_201 @@ -324,7 +324,7 @@ tax_units: tax_unit: members: [person_1,person_2,person_3,person_4,person_5] - mars: JOINT + filing_status: JOINT tax_unit_childcare_expenses: 0 tax_unit_id: 5_849_901 taxsim_taxsimid: 5_849_901 @@ -398,7 +398,7 @@ tax_units: tax_unit: members: [person_1,person_2] - mars: JOINT + filing_status: JOINT tax_unit_childcare_expenses: 0 tax_unit_id: 6_183_801 taxsim_taxsimid: 6_183_801 @@ -504,7 +504,7 @@ tax_units: tax_unit: members: [person_1,person_2,person_3,person_4] - mars: JOINT + filing_status: JOINT tax_unit_childcare_expenses: 0 tax_unit_id: 1_723_301 taxsim_taxsimid: 1_723_301 @@ -578,7 +578,7 @@ tax_units: tax_unit: members: [person_1,person_2] - mars: JOINT + filing_status: JOINT tax_unit_childcare_expenses: 0 tax_unit_id: 948_001 taxsim_taxsimid: 948_001 @@ -668,7 +668,7 @@ tax_units: tax_unit: members: [person_1,person_2,person_3] - mars: JOINT + filing_status: JOINT tax_unit_childcare_expenses: 0 tax_unit_id: 681_801 taxsim_taxsimid: 681_801 @@ -742,7 +742,7 @@ tax_units: tax_unit: members: [person_1,person_2] - mars: JOINT + filing_status: JOINT tax_unit_childcare_expenses: 0 tax_unit_id: 6_320_401 taxsim_taxsimid: 6_320_401 @@ -816,7 +816,7 @@ tax_units: tax_unit: members: [person_1,person_2] - mars: JOINT + filing_status: JOINT tax_unit_childcare_expenses: 0 tax_unit_id: 3_171_401 taxsim_taxsimid: 3_171_401 @@ -874,7 +874,7 @@ tax_units: tax_unit: members: [person_1] - mars: SINGLE + filing_status: SINGLE tax_unit_childcare_expenses: 0 tax_unit_id: 4_298_502 taxsim_taxsimid: 4_298_502 @@ -932,7 +932,7 @@ tax_units: tax_unit: members: [person_1] - mars: SINGLE + filing_status: SINGLE tax_unit_childcare_expenses: 0 tax_unit_id: 8_563_006 taxsim_taxsimid: 8_563_006 @@ -1006,7 +1006,7 @@ tax_units: tax_unit: members: [person_1,person_2] - mars: JOINT + filing_status: JOINT tax_unit_childcare_expenses: 0 tax_unit_id: 8_320_901 taxsim_taxsimid: 8_320_901 @@ -1080,7 +1080,7 @@ tax_units: tax_unit: members: [person_1,person_2] - mars: JOINT + filing_status: JOINT tax_unit_childcare_expenses: 0 tax_unit_id: 4_255_301 taxsim_taxsimid: 4_255_301 @@ -1154,7 +1154,7 @@ tax_units: tax_unit: members: [person_1,person_2] - mars: JOINT + filing_status: JOINT tax_unit_childcare_expenses: 0 tax_unit_id: 4_408_101 taxsim_taxsimid: 4_408_101 @@ -1276,7 +1276,7 @@ tax_units: tax_unit: members: [person_1,person_2,person_3,person_4,person_5] - mars: JOINT + filing_status: JOINT tax_unit_childcare_expenses: 0 tax_unit_id: 4_598_701 taxsim_taxsimid: 4_598_701 @@ -1350,7 +1350,7 @@ tax_units: tax_unit: members: [person_1,person_2] - mars: JOINT + filing_status: JOINT tax_unit_childcare_expenses: 0 tax_unit_id: 1_325_801 taxsim_taxsimid: 1_325_801 @@ -1440,7 +1440,7 @@ tax_units: tax_unit: members: [person_1,person_2,person_3] - mars: JOINT + filing_status: JOINT tax_unit_childcare_expenses: 0 tax_unit_id: 597_401 taxsim_taxsimid: 597_401 @@ -1498,7 +1498,7 @@ tax_units: tax_unit: members: [person_1] - mars: SINGLE + filing_status: SINGLE tax_unit_childcare_expenses: 0 tax_unit_id: 1_567_101 taxsim_taxsimid: 1_567_101 @@ -1604,7 +1604,7 @@ tax_units: tax_unit: members: [person_1,person_2,person_3,person_4] - mars: JOINT + filing_status: JOINT tax_unit_childcare_expenses: 0 tax_unit_id: 9_008_901 taxsim_taxsimid: 9_008_901 @@ -1726,7 +1726,7 @@ tax_units: tax_unit: members: [person_1,person_2,person_3,person_4,person_5] - mars: JOINT + filing_status: JOINT tax_unit_childcare_expenses: 0 tax_unit_id: 2_383_301 taxsim_taxsimid: 2_383_301 @@ -1816,7 +1816,7 @@ tax_units: tax_unit: members: [person_1,person_2,person_3] - mars: JOINT + filing_status: JOINT tax_unit_childcare_expenses: 0 tax_unit_id: 6_819_601 taxsim_taxsimid: 6_819_601 @@ -1874,7 +1874,7 @@ tax_units: tax_unit: members: [person_1] - mars: SINGLE + filing_status: SINGLE tax_unit_childcare_expenses: 0 tax_unit_id: 7_456_801 taxsim_taxsimid: 7_456_801 @@ -1932,7 +1932,7 @@ tax_units: tax_unit: members: [person_1] - mars: SINGLE + filing_status: SINGLE tax_unit_childcare_expenses: 0 tax_unit_id: 3_746_901 taxsim_taxsimid: 3_746_901 @@ -2006,7 +2006,7 @@ tax_units: tax_unit: members: [person_1,person_2] - mars: JOINT + filing_status: JOINT tax_unit_childcare_expenses: 0 tax_unit_id: 1_684_001 taxsim_taxsimid: 1_684_001 @@ -2080,7 +2080,7 @@ tax_units: tax_unit: members: [person_1,person_2] - mars: JOINT + filing_status: JOINT tax_unit_childcare_expenses: 0 tax_unit_id: 8_922_101 taxsim_taxsimid: 8_922_101 @@ -2138,7 +2138,7 @@ tax_units: tax_unit: members: [person_1] - mars: SINGLE + filing_status: SINGLE tax_unit_childcare_expenses: 0 tax_unit_id: 3_472_205 taxsim_taxsimid: 3_472_205 @@ -2228,7 +2228,7 @@ tax_units: tax_unit: members: [person_1,person_2,person_3] - mars: JOINT + filing_status: JOINT tax_unit_childcare_expenses: 0 tax_unit_id: 1_782_501 taxsim_taxsimid: 1_782_501 @@ -2302,7 +2302,7 @@ tax_units: tax_unit: members: [person_1,person_2] - mars: JOINT + filing_status: JOINT tax_unit_childcare_expenses: 0 tax_unit_id: 6_348_101 taxsim_taxsimid: 6_348_101 @@ -2360,7 +2360,7 @@ tax_units: tax_unit: members: [person_1] - mars: SINGLE + filing_status: SINGLE tax_unit_childcare_expenses: 0 tax_unit_id: 1_761_601 taxsim_taxsimid: 1_761_601 @@ -2434,7 +2434,7 @@ tax_units: tax_unit: members: [person_1,person_2] - mars: JOINT + filing_status: JOINT tax_unit_childcare_expenses: 0 tax_unit_id: 1_743_604 taxsim_taxsimid: 1_743_604 @@ -2508,7 +2508,7 @@ tax_units: tax_unit: members: [person_1,person_2] - mars: JOINT + filing_status: JOINT tax_unit_childcare_expenses: 0 tax_unit_id: 3_839_102 taxsim_taxsimid: 3_839_102 diff --git a/policyengine_us/tests/policy/contrib/taxsim/taxsim_v11.yaml b/policyengine_us/tests/policy/contrib/taxsim/taxsim_v11.yaml index 779bd6ee28f..87957f75e3d 100644 --- a/policyengine_us/tests/policy/contrib/taxsim/taxsim_v11.yaml +++ b/policyengine_us/tests/policy/contrib/taxsim/taxsim_v11.yaml @@ -22,7 +22,7 @@ tax_units: tax_unit: members: [person_1] - mars: SINGLE + filing_status: SINGLE tax_unit_childcare_expenses: 0 tax_unit_id: 5_542_602 taxsim_taxsimid: 5_542_602 @@ -80,7 +80,7 @@ tax_units: tax_unit: members: [person_1] - mars: SINGLE + filing_status: SINGLE tax_unit_childcare_expenses: 0 tax_unit_id: 2_059_401 taxsim_taxsimid: 2_059_401 @@ -186,7 +186,7 @@ tax_units: tax_unit: members: [person_1,person_2,person_3,person_4] - mars: JOINT + filing_status: JOINT tax_unit_childcare_expenses: 0 tax_unit_id: 7_565_101 taxsim_taxsimid: 7_565_101 @@ -292,7 +292,7 @@ tax_units: tax_unit: members: [person_1,person_2,person_3,person_4] - mars: JOINT + filing_status: JOINT tax_unit_childcare_expenses: 0 tax_unit_id: 2_582_701 taxsim_taxsimid: 2_582_701 @@ -350,7 +350,7 @@ tax_units: tax_unit: members: [person_1] - mars: SINGLE + filing_status: SINGLE tax_unit_childcare_expenses: 0 tax_unit_id: 8_836_001 taxsim_taxsimid: 8_836_001 @@ -440,7 +440,7 @@ tax_units: tax_unit: members: [person_1,person_2,person_3] - mars: JOINT + filing_status: JOINT tax_unit_childcare_expenses: 0 tax_unit_id: 6_478_402 taxsim_taxsimid: 6_478_402 @@ -514,7 +514,7 @@ tax_units: tax_unit: members: [person_1,person_2] - mars: JOINT + filing_status: JOINT tax_unit_childcare_expenses: 0 tax_unit_id: 8_979_203 taxsim_taxsimid: 8_979_203 @@ -604,7 +604,7 @@ tax_units: tax_unit: members: [person_1,person_2,person_3] - mars: HEAD_OF_HOUSEHOLD + filing_status: HEAD_OF_HOUSEHOLD tax_unit_childcare_expenses: 0 tax_unit_id: 1_083_301 taxsim_taxsimid: 1_083_301 @@ -742,7 +742,7 @@ tax_units: tax_unit: members: [person_1,person_2,person_3,person_4,person_5,person_6] - mars: HEAD_OF_HOUSEHOLD + filing_status: HEAD_OF_HOUSEHOLD tax_unit_childcare_expenses: 0 tax_unit_id: 2_095_901 taxsim_taxsimid: 2_095_901 @@ -816,7 +816,7 @@ tax_units: tax_unit: members: [person_1,person_2] - mars: JOINT + filing_status: JOINT tax_unit_childcare_expenses: 0 tax_unit_id: 4_741_702 taxsim_taxsimid: 4_741_702 @@ -874,7 +874,7 @@ tax_units: tax_unit: members: [person_1] - mars: SINGLE + filing_status: SINGLE tax_unit_childcare_expenses: 0 tax_unit_id: 6_470_802 taxsim_taxsimid: 6_470_802 @@ -964,7 +964,7 @@ tax_units: tax_unit: members: [person_1,person_2,person_3] - mars: JOINT + filing_status: JOINT tax_unit_childcare_expenses: 0 tax_unit_id: 3_817_701 taxsim_taxsimid: 3_817_701 @@ -1070,7 +1070,7 @@ tax_units: tax_unit: members: [person_1,person_2,person_3,person_4] - mars: JOINT + filing_status: JOINT tax_unit_childcare_expenses: 0 tax_unit_id: 3_003_501 taxsim_taxsimid: 3_003_501 @@ -1176,7 +1176,7 @@ tax_units: tax_unit: members: [person_1,person_2,person_3,person_4] - mars: JOINT + filing_status: JOINT tax_unit_childcare_expenses: 0 tax_unit_id: 8_251_701 taxsim_taxsimid: 8_251_701 @@ -1266,7 +1266,7 @@ tax_units: tax_unit: members: [person_1,person_2,person_3] - mars: JOINT + filing_status: JOINT tax_unit_childcare_expenses: 0 tax_unit_id: 8_408_501 taxsim_taxsimid: 8_408_501 @@ -1356,7 +1356,7 @@ tax_units: tax_unit: members: [person_1,person_2,person_3] - mars: JOINT + filing_status: JOINT tax_unit_childcare_expenses: 0 tax_unit_id: 6_859_801 taxsim_taxsimid: 6_859_801 @@ -1414,7 +1414,7 @@ tax_units: tax_unit: members: [person_1] - mars: SINGLE + filing_status: SINGLE tax_unit_childcare_expenses: 0 tax_unit_id: 8_854_602 taxsim_taxsimid: 8_854_602 @@ -1504,7 +1504,7 @@ tax_units: tax_unit: members: [person_1,person_2,person_3] - mars: JOINT + filing_status: JOINT tax_unit_childcare_expenses: 0 tax_unit_id: 2_283_401 taxsim_taxsimid: 2_283_401 @@ -1610,7 +1610,7 @@ tax_units: tax_unit: members: [person_1,person_2,person_3,person_4] - mars: JOINT + filing_status: JOINT tax_unit_childcare_expenses: 0 tax_unit_id: 5_938_901 taxsim_taxsimid: 5_938_901 @@ -1668,7 +1668,7 @@ tax_units: tax_unit: members: [person_1] - mars: SINGLE + filing_status: SINGLE tax_unit_childcare_expenses: 0 tax_unit_id: 911_702 taxsim_taxsimid: 911_702 @@ -1758,7 +1758,7 @@ tax_units: tax_unit: members: [person_1,person_2,person_3] - mars: JOINT + filing_status: JOINT tax_unit_childcare_expenses: 0 tax_unit_id: 8_716_303 taxsim_taxsimid: 8_716_303 @@ -1816,7 +1816,7 @@ tax_units: tax_unit: members: [person_1] - mars: SINGLE + filing_status: SINGLE tax_unit_childcare_expenses: 0 tax_unit_id: 1_780_501 taxsim_taxsimid: 1_780_501 @@ -1938,7 +1938,7 @@ tax_units: tax_unit: members: [person_1,person_2,person_3,person_4,person_5] - mars: JOINT + filing_status: JOINT tax_unit_childcare_expenses: 0 tax_unit_id: 1_224_301 taxsim_taxsimid: 1_224_301 @@ -2028,7 +2028,7 @@ tax_units: tax_unit: members: [person_1,person_2,person_3] - mars: JOINT + filing_status: JOINT tax_unit_childcare_expenses: 0 tax_unit_id: 7_213_501 taxsim_taxsimid: 7_213_501 @@ -2134,7 +2134,7 @@ tax_units: tax_unit: members: [person_1,person_2,person_3,person_4] - mars: JOINT + filing_status: JOINT tax_unit_childcare_expenses: 0 tax_unit_id: 1_062_101 taxsim_taxsimid: 1_062_101 @@ -2192,7 +2192,7 @@ tax_units: tax_unit: members: [person_1] - mars: SINGLE + filing_status: SINGLE tax_unit_childcare_expenses: 0 tax_unit_id: 8_350_901 taxsim_taxsimid: 8_350_901 @@ -2250,7 +2250,7 @@ tax_units: tax_unit: members: [person_1] - mars: SINGLE + filing_status: SINGLE tax_unit_childcare_expenses: 0 tax_unit_id: 435_704 taxsim_taxsimid: 435_704 @@ -2308,7 +2308,7 @@ tax_units: tax_unit: members: [person_1] - mars: SINGLE + filing_status: SINGLE tax_unit_childcare_expenses: 0 tax_unit_id: 7_753_704 taxsim_taxsimid: 7_753_704 @@ -2366,7 +2366,7 @@ tax_units: tax_unit: members: [person_1] - mars: SINGLE + filing_status: SINGLE tax_unit_childcare_expenses: 0 tax_unit_id: 5_160_502 taxsim_taxsimid: 5_160_502 @@ -2472,7 +2472,7 @@ tax_units: tax_unit: members: [person_1,person_2,person_3,person_4] - mars: JOINT + filing_status: JOINT tax_unit_childcare_expenses: 0 tax_unit_id: 7_760_301 taxsim_taxsimid: 7_760_301 @@ -2546,7 +2546,7 @@ tax_units: tax_unit: members: [person_1,person_2] - mars: JOINT + filing_status: JOINT tax_unit_childcare_expenses: 0 tax_unit_id: 559_701 taxsim_taxsimid: 559_701 @@ -2620,7 +2620,7 @@ tax_units: tax_unit: members: [person_1,person_2] - mars: JOINT + filing_status: JOINT tax_unit_childcare_expenses: 0 tax_unit_id: 7_684_601 taxsim_taxsimid: 7_684_601 diff --git a/policyengine_us/tests/policy/contrib/taxsim/taxsim_v13.yaml b/policyengine_us/tests/policy/contrib/taxsim/taxsim_v13.yaml index 9a06a8762f2..a2aedf42037 100644 --- a/policyengine_us/tests/policy/contrib/taxsim/taxsim_v13.yaml +++ b/policyengine_us/tests/policy/contrib/taxsim/taxsim_v13.yaml @@ -38,7 +38,7 @@ tax_units: tax_unit: members: [person_1,person_2] - mars: JOINT + filing_status: JOINT tax_unit_childcare_expenses: 0 tax_unit_id: 7_542_101 taxsim_taxsimid: 7_542_101 @@ -112,7 +112,7 @@ tax_units: tax_unit: members: [person_1,person_2] - mars: JOINT + filing_status: JOINT tax_unit_childcare_expenses: 0 tax_unit_id: 6_118_501 taxsim_taxsimid: 6_118_501 @@ -202,7 +202,7 @@ tax_units: tax_unit: members: [person_1,person_2,person_3] - mars: JOINT + filing_status: JOINT tax_unit_childcare_expenses: 0 tax_unit_id: 1_564_801 taxsim_taxsimid: 1_564_801 @@ -276,7 +276,7 @@ tax_units: tax_unit: members: [person_1,person_2] - mars: JOINT + filing_status: JOINT tax_unit_childcare_expenses: 0 tax_unit_id: 2_583_901 taxsim_taxsimid: 2_583_901 @@ -366,7 +366,7 @@ tax_units: tax_unit: members: [person_1,person_2,person_3] - mars: JOINT + filing_status: JOINT tax_unit_childcare_expenses: 0 tax_unit_id: 5_006_801 taxsim_taxsimid: 5_006_801 @@ -424,7 +424,7 @@ tax_units: tax_unit: members: [person_1] - mars: SINGLE + filing_status: SINGLE tax_unit_childcare_expenses: 0 tax_unit_id: 8_065_901 taxsim_taxsimid: 8_065_901 @@ -498,7 +498,7 @@ tax_units: tax_unit: members: [person_1,person_2] - mars: JOINT + filing_status: JOINT tax_unit_childcare_expenses: 0 tax_unit_id: 730_702 taxsim_taxsimid: 730_702 @@ -556,7 +556,7 @@ tax_units: tax_unit: members: [person_1] - mars: SINGLE + filing_status: SINGLE tax_unit_childcare_expenses: 0 tax_unit_id: 4_199_401 taxsim_taxsimid: 4_199_401 @@ -646,7 +646,7 @@ tax_units: tax_unit: members: [person_1,person_2,person_3] - mars: JOINT + filing_status: JOINT tax_unit_childcare_expenses: 0 tax_unit_id: 8_223_001 taxsim_taxsimid: 8_223_001 @@ -720,7 +720,7 @@ tax_units: tax_unit: members: [person_1,person_2] - mars: JOINT + filing_status: JOINT tax_unit_childcare_expenses: 0 tax_unit_id: 417_101 taxsim_taxsimid: 417_101 @@ -778,7 +778,7 @@ tax_units: tax_unit: members: [person_1] - mars: SINGLE + filing_status: SINGLE tax_unit_childcare_expenses: 0 tax_unit_id: 5_204_401 taxsim_taxsimid: 5_204_401 @@ -852,7 +852,7 @@ tax_units: tax_unit: members: [person_1,person_2] - mars: JOINT + filing_status: JOINT tax_unit_childcare_expenses: 0 tax_unit_id: 4_047_801 taxsim_taxsimid: 4_047_801 @@ -926,7 +926,7 @@ tax_units: tax_unit: members: [person_1,person_2] - mars: JOINT + filing_status: JOINT tax_unit_childcare_expenses: 0 tax_unit_id: 3_370_301 taxsim_taxsimid: 3_370_301 @@ -984,7 +984,7 @@ tax_units: tax_unit: members: [person_1] - mars: SINGLE + filing_status: SINGLE tax_unit_childcare_expenses: 0 tax_unit_id: 3_863_201 taxsim_taxsimid: 3_863_201 @@ -1042,7 +1042,7 @@ tax_units: tax_unit: members: [person_1] - mars: SINGLE + filing_status: SINGLE tax_unit_childcare_expenses: 0 tax_unit_id: 6_120_402 taxsim_taxsimid: 6_120_402 @@ -1116,7 +1116,7 @@ tax_units: tax_unit: members: [person_1,person_2] - mars: JOINT + filing_status: JOINT tax_unit_childcare_expenses: 0 tax_unit_id: 3_815_001 taxsim_taxsimid: 3_815_001 @@ -1190,7 +1190,7 @@ tax_units: tax_unit: members: [person_1,person_2] - mars: JOINT + filing_status: JOINT tax_unit_childcare_expenses: 0 tax_unit_id: 7_110_702 taxsim_taxsimid: 7_110_702 @@ -1264,7 +1264,7 @@ tax_units: tax_unit: members: [person_1,person_2] - mars: JOINT + filing_status: JOINT tax_unit_childcare_expenses: 0 tax_unit_id: 6_614_801 taxsim_taxsimid: 6_614_801 @@ -1322,7 +1322,7 @@ tax_units: tax_unit: members: [person_1] - mars: SINGLE + filing_status: SINGLE tax_unit_childcare_expenses: 0 tax_unit_id: 8_220_101 taxsim_taxsimid: 8_220_101 @@ -1396,7 +1396,7 @@ tax_units: tax_unit: members: [person_1,person_2] - mars: JOINT + filing_status: JOINT tax_unit_childcare_expenses: 0 tax_unit_id: 5_589_001 taxsim_taxsimid: 5_589_001 @@ -1470,7 +1470,7 @@ tax_units: tax_unit: members: [person_1,person_2] - mars: JOINT + filing_status: JOINT tax_unit_childcare_expenses: 0 tax_unit_id: 8_762_701 taxsim_taxsimid: 8_762_701 @@ -1544,7 +1544,7 @@ tax_units: tax_unit: members: [person_1,person_2] - mars: JOINT + filing_status: JOINT tax_unit_childcare_expenses: 0 tax_unit_id: 1_160_801 taxsim_taxsimid: 1_160_801 @@ -1618,7 +1618,7 @@ tax_units: tax_unit: members: [person_1,person_2] - mars: JOINT + filing_status: JOINT tax_unit_childcare_expenses: 0 tax_unit_id: 5_664_101 taxsim_taxsimid: 5_664_101 @@ -1676,7 +1676,7 @@ tax_units: tax_unit: members: [person_1] - mars: SINGLE + filing_status: SINGLE tax_unit_childcare_expenses: 0 tax_unit_id: 382_001 taxsim_taxsimid: 382_001 @@ -1750,7 +1750,7 @@ tax_units: tax_unit: members: [person_1,person_2] - mars: JOINT + filing_status: JOINT tax_unit_childcare_expenses: 0 tax_unit_id: 2_843_801 taxsim_taxsimid: 2_843_801 @@ -1824,7 +1824,7 @@ tax_units: tax_unit: members: [person_1,person_2] - mars: JOINT + filing_status: JOINT tax_unit_childcare_expenses: 0 tax_unit_id: 4_157_801 taxsim_taxsimid: 4_157_801 @@ -1914,7 +1914,7 @@ tax_units: tax_unit: members: [person_1,person_2,person_3] - mars: JOINT + filing_status: JOINT tax_unit_childcare_expenses: 0 tax_unit_id: 8_631_501 taxsim_taxsimid: 8_631_501 @@ -1988,7 +1988,7 @@ tax_units: tax_unit: members: [person_1,person_2] - mars: JOINT + filing_status: JOINT tax_unit_childcare_expenses: 0 tax_unit_id: 1_472_501 taxsim_taxsimid: 1_472_501 @@ -2062,7 +2062,7 @@ tax_units: tax_unit: members: [person_1,person_2] - mars: JOINT + filing_status: JOINT tax_unit_childcare_expenses: 0 tax_unit_id: 5_863_701 taxsim_taxsimid: 5_863_701 @@ -2136,7 +2136,7 @@ tax_units: tax_unit: members: [person_1,person_2] - mars: JOINT + filing_status: JOINT tax_unit_childcare_expenses: 0 tax_unit_id: 6_523_801 taxsim_taxsimid: 6_523_801 @@ -2210,7 +2210,7 @@ tax_units: tax_unit: members: [person_1,person_2] - mars: JOINT + filing_status: JOINT tax_unit_childcare_expenses: 0 tax_unit_id: 5_737_301 taxsim_taxsimid: 5_737_301 @@ -2316,7 +2316,7 @@ tax_units: tax_unit: members: [person_1,person_2,person_3,person_4] - mars: JOINT + filing_status: JOINT tax_unit_childcare_expenses: 0 tax_unit_id: 1_627_101 taxsim_taxsimid: 1_627_101 diff --git a/policyengine_us/tests/policy/reform/winship.yaml b/policyengine_us/tests/policy/reform/winship.yaml index 7b1349d5aaf..e171047a219 100644 --- a/policyengine_us/tests/policy/reform/winship.yaml +++ b/policyengine_us/tests/policy/reform/winship.yaml @@ -14,7 +14,7 @@ child_2: age: 6 output: - earned_income_tax_credit: 6210 + 6604 # The sum of the EITCs for the two tests below. + eitc: 6210 + 6604 # The sum of the EITCs for the two tests below. original_eitc: 2_000 - name: EITC for 30k/0k income, to inform the first test. @@ -33,7 +33,7 @@ child_2: age: 6 output: - earned_income_tax_credit: 6_210 + eitc: 6_210 - name: EITC for 20k/0k income, to inform the first test. period: 2023 @@ -51,7 +51,7 @@ child_2: age: 6 output: - earned_income_tax_credit: 6_604 + eitc: 6_604 - name: EITC for 20k/0k income, to inform the first test. period: 2023 @@ -69,4 +69,4 @@ child_2: age: 6 output: - earned_income_tax_credit: 0 + eitc: 0 diff --git a/policyengine_us/variables/contrib/taxsim/taxsim_mstat.py b/policyengine_us/variables/contrib/taxsim/taxsim_mstat.py index 5481dc78d89..837d7315da5 100644 --- a/policyengine_us/variables/contrib/taxsim/taxsim_mstat.py +++ b/policyengine_us/variables/contrib/taxsim/taxsim_mstat.py @@ -8,15 +8,15 @@ class taxsim_mstat(Variable): definition_period = YEAR def formula(tax_unit, period, parameters): - marital_status = tax_unit("mars", period) - marital = marital_status.possible_values + filing_status = tax_unit("filing_status", period) + fstatus = filing_status.possible_values return select( [ - marital_status == marital.SINGLE, - marital_status == marital.HEAD_OF_HOUSEHOLD, - marital_status == marital.JOINT, - marital_status == marital.SEPARATE, - marital_status == marital.WIDOW, + filing_status == fstatus.SINGLE, + filing_status == fstatus.HEAD_OF_HOUSEHOLD, + filing_status == fstatus.JOINT, + filing_status == fstatus.SEPARATE, + filing_status == fstatus.WIDOW, ], [ 1, diff --git a/policyengine_us/variables/gov/irs/credits/ctc/refundable/refundable_ctc.py b/policyengine_us/variables/gov/irs/credits/ctc/refundable/refundable_ctc.py index dcb1a161c0c..2837f4702e5 100644 --- a/policyengine_us/variables/gov/irs/credits/ctc/refundable/refundable_ctc.py +++ b/policyengine_us/variables/gov/irs/credits/ctc/refundable/refundable_ctc.py @@ -77,6 +77,3 @@ def formula(tax_unit, period, parameters): ) return min_(maximum_refundable_ctc, amount_ctc_would_increase) - - -c11070 = variable_alias("c11070", refundable_ctc) diff --git a/policyengine_us/variables/gov/irs/credits/earned_income/earned_income_tax_credit.py b/policyengine_us/variables/gov/irs/credits/earned_income/eitc.py similarity index 74% rename from policyengine_us/variables/gov/irs/credits/earned_income/earned_income_tax_credit.py rename to policyengine_us/variables/gov/irs/credits/earned_income/eitc.py index 34bea24bd58..dcb4791638e 100644 --- a/policyengine_us/variables/gov/irs/credits/earned_income/earned_income_tax_credit.py +++ b/policyengine_us/variables/gov/irs/credits/earned_income/eitc.py @@ -1,11 +1,11 @@ from policyengine_us.model_api import * -class earned_income_tax_credit(Variable): +class eitc(Variable): value_type = float entity = TaxUnit definition_period = YEAR - label = "EITC" + label = "Federal earned income credit" reference = "https://www.law.cornell.edu/uscode/text/26/32#a" unit = USD defined_for = "eitc_eligible" @@ -16,7 +16,3 @@ def formula(tax_unit, period, parameters): reduction = tax_unit("eitc_reduction", period) limitation = max_(0, maximum - reduction) return min_(phased_in, limitation) - - -c59660 = variable_alias("c59660", earned_income_tax_credit) -eitc = variable_alias("eitc", earned_income_tax_credit) diff --git a/policyengine_us/variables/gov/irs/credits/education/american_opportunity_credit/non_refundable_american_opportunity_credit.py b/policyengine_us/variables/gov/irs/credits/education/american_opportunity_credit/non_refundable_american_opportunity_credit.py index aac1bda31b2..a3fcdf167ad 100644 --- a/policyengine_us/variables/gov/irs/credits/education/american_opportunity_credit/non_refundable_american_opportunity_credit.py +++ b/policyengine_us/variables/gov/irs/credits/education/american_opportunity_credit/non_refundable_american_opportunity_credit.py @@ -12,6 +12,3 @@ class non_refundable_american_opportunity_credit(Variable): adds = ["american_opportunity_credit"] subtracts = ["refundable_american_opportunity_credit"] - - -c87668 = variable_alias("c87668", non_refundable_american_opportunity_credit) diff --git a/policyengine_us/variables/gov/irs/credits/education/american_opportunity_credit/refundable_american_opportunity_credit.py b/policyengine_us/variables/gov/irs/credits/education/american_opportunity_credit/refundable_american_opportunity_credit.py index 015dca300a1..5d09abc17d6 100644 --- a/policyengine_us/variables/gov/irs/credits/education/american_opportunity_credit/refundable_american_opportunity_credit.py +++ b/policyengine_us/variables/gov/irs/credits/education/american_opportunity_credit/refundable_american_opportunity_credit.py @@ -19,6 +19,3 @@ def formula(tax_unit, period, parameters): return aoc.refundability * tax_unit( "american_opportunity_credit", period ) - - -c10960 = variable_alias("c10960", refundable_american_opportunity_credit) diff --git a/policyengine_us/variables/gov/irs/credits/education/education_tax_credits.py b/policyengine_us/variables/gov/irs/credits/education/education_tax_credits.py index 06dc186f7e8..f1d5065f098 100644 --- a/policyengine_us/variables/gov/irs/credits/education/education_tax_credits.py +++ b/policyengine_us/variables/gov/irs/credits/education/education_tax_credits.py @@ -6,7 +6,9 @@ class education_tax_credits(Variable): entity = TaxUnit definition_period = YEAR label = "Education tax credits" - documentation = "Education tax credits non-refundable amount from Form 8863 (includes c87668)" + documentation = ( + "Education tax credits non-refundable amount from Form 8863" + ) unit = USD reference = "https://www.law.cornell.edu/uscode/text/26/25A" @@ -14,6 +16,3 @@ class education_tax_credits(Variable): "non_refundable_american_opportunity_credit", "lifetime_learning_credit", ] - - -c07230 = variable_alias("c07230", education_tax_credits) diff --git a/policyengine_us/variables/gov/irs/credits/elderly_and_disabled/credit.py b/policyengine_us/variables/gov/irs/credits/elderly_and_disabled/credit.py index 78bd084d40d..a2296a99c7d 100644 --- a/policyengine_us/variables/gov/irs/credits/elderly_and_disabled/credit.py +++ b/policyengine_us/variables/gov/irs/credits/elderly_and_disabled/credit.py @@ -11,10 +11,5 @@ class elderly_disabled_credit(Variable): reference = "https://www.law.cornell.edu/uscode/text/26/22" def formula(tax_unit, period, parameters): - elderly_disabled = parameters( - period - ).gov.irs.credits.elderly_or_disabled - return elderly_disabled.rate * tax_unit("section_22_income", period) - - -c07200 = variable_alias("c07200", elderly_disabled_credit) + p = parameters(period).gov.irs.credits.elderly_or_disabled + return p.rate * tax_unit("section_22_income", period) diff --git a/policyengine_us/variables/gov/irs/credits/income_tax_non_refundable_credits.py b/policyengine_us/variables/gov/irs/credits/income_tax_non_refundable_credits.py index d97c26d1b3f..2edb281e2df 100644 --- a/policyengine_us/variables/gov/irs/credits/income_tax_non_refundable_credits.py +++ b/policyengine_us/variables/gov/irs/credits/income_tax_non_refundable_credits.py @@ -8,6 +8,3 @@ class income_tax_non_refundable_credits(Variable): label = "federal non-refundable income tax credits" unit = USD adds = "gov.irs.credits.non_refundable" - - -c07100 = variable_alias("c07100", income_tax_non_refundable_credits) diff --git a/policyengine_us/variables/gov/irs/credits/refundable_payroll_tax_credit.py b/policyengine_us/variables/gov/irs/credits/refundable_payroll_tax_credit.py index e1b1f1f0b21..08c3c038b15 100644 --- a/policyengine_us/variables/gov/irs/credits/refundable_payroll_tax_credit.py +++ b/policyengine_us/variables/gov/irs/credits/refundable_payroll_tax_credit.py @@ -7,6 +7,3 @@ class refundable_payroll_tax_credit(Variable): definition_period = YEAR label = "Refundable Payroll Tax Credit" unit = USD - - -rptc = variable_alias("rptc", refundable_payroll_tax_credit) diff --git a/policyengine_us/variables/gov/irs/credits/retirement_savings/credit.py b/policyengine_us/variables/gov/irs/credits/retirement_savings/credit.py index b68c629ab28..2a69da820c6 100644 --- a/policyengine_us/variables/gov/irs/credits/retirement_savings/credit.py +++ b/policyengine_us/variables/gov/irs/credits/retirement_savings/credit.py @@ -1,12 +1,9 @@ from policyengine_us.model_api import * -class e07240(Variable): +class retirement_savings_credit(Variable): value_type = float entity = TaxUnit definition_period = YEAR documentation = "Retirement savings contributions credit from Form 8880" unit = USD - - -retirement_savings_credit = variable_alias("retirement_savings_credit", e07240) diff --git a/policyengine_us/variables/gov/irs/tax/federal_income/income_tax.py b/policyengine_us/variables/gov/irs/tax/federal_income/income_tax.py index ae266aecb03..5bdb9af7ef9 100644 --- a/policyengine_us/variables/gov/irs/tax/federal_income/income_tax.py +++ b/policyengine_us/variables/gov/irs/tax/federal_income/income_tax.py @@ -1,12 +1,12 @@ from policyengine_us.model_api import * -class iitax(Variable): +class income_tax(Variable): value_type = float entity = TaxUnit definition_period = YEAR unit = USD - label = "federal income tax" + label = "Federal income tax" documentation = "Total federal individual income tax liability." adds = [ "income_tax_before_credits", @@ -25,9 +25,6 @@ def formula(person, period, parameters): ).gov.contrib.ubi_center.flat_tax.abolish_federal_income_tax: return 0 else: - added_components = add(person, period, iitax.adds) - subtracted_components = add(person, period, iitax.subtracts) + added_components = add(person, period, income_tax.adds) + subtracted_components = add(person, period, income_tax.subtracts) return added_components - subtracted_components - - -income_tax = variable_alias("income_tax", iitax) diff --git a/policyengine_us/variables/gov/local/ny/nyc/tax/income/credits/nyc_eitc.py b/policyengine_us/variables/gov/local/ny/nyc/tax/income/credits/nyc_eitc.py index 6b0fe5aeed6..7f5d502740f 100644 --- a/policyengine_us/variables/gov/local/ny/nyc/tax/income/credits/nyc_eitc.py +++ b/policyengine_us/variables/gov/local/ny/nyc/tax/income/credits/nyc_eitc.py @@ -12,7 +12,7 @@ class nyc_eitc(Variable): def formula(tax_unit, period, parameters): # First get their NYAGI and EITC. ny_agi = tax_unit("ny_agi", period) - federal_eitc = tax_unit("earned_income_tax_credit", period) + federal_eitc = tax_unit("eitc", period) # Then get the EITC part of the parameter tree. p = parameters(period).gov.local.ny.nyc.tax.income.credits.eitc diff --git a/policyengine_us/variables/gov/states/co/tax/income/credits/eitc/co_eitc.py b/policyengine_us/variables/gov/states/co/tax/income/credits/eitc/co_eitc.py index b2a6f5e2b48..c707b20c552 100644 --- a/policyengine_us/variables/gov/states/co/tax/income/credits/eitc/co_eitc.py +++ b/policyengine_us/variables/gov/states/co/tax/income/credits/eitc/co_eitc.py @@ -11,6 +11,6 @@ class co_eitc(Variable): defined_for = StateCode.CO def formula(tax_unit, period, parameters): - federal_eitc = tax_unit("earned_income_tax_credit", period) + federal_eitc = tax_unit("eitc", period) p = parameters(period).gov.states.co.tax.income.credits return federal_eitc * p.eitc.match diff --git a/policyengine_us/variables/gov/states/ct/tax/income/credits/eitc/ct_eitc.py b/policyengine_us/variables/gov/states/ct/tax/income/credits/eitc/ct_eitc.py index a7191091fca..d176cc82dcf 100644 --- a/policyengine_us/variables/gov/states/ct/tax/income/credits/eitc/ct_eitc.py +++ b/policyengine_us/variables/gov/states/ct/tax/income/credits/eitc/ct_eitc.py @@ -14,6 +14,6 @@ class ct_eitc(Variable): defined_for = StateCode.CT def formula(tax_unit, period, parameters): - eitc = tax_unit("earned_income_tax_credit", period) + federal_eitc = tax_unit("eitc", period) rate = parameters(period).gov.states.ct.tax.income.credits.eitc.match - return eitc * rate + return federal_eitc * rate diff --git a/policyengine_us/variables/gov/states/dc/tax/income/credits/eitc/dc_eitc_with_qualifying_child.py b/policyengine_us/variables/gov/states/dc/tax/income/credits/eitc/dc_eitc_with_qualifying_child.py index c8442ae188d..6ddff906b7b 100644 --- a/policyengine_us/variables/gov/states/dc/tax/income/credits/eitc/dc_eitc_with_qualifying_child.py +++ b/policyengine_us/variables/gov/states/dc/tax/income/credits/eitc/dc_eitc_with_qualifying_child.py @@ -11,6 +11,6 @@ class dc_eitc_with_qualifying_child(Variable): defined_for = StateCode.DC def formula(tax_unit, period, parameters): - us_eitc = tax_unit("earned_income_tax_credit", period) + federal_eitc = tax_unit("eitc", period) p = parameters(period).gov.states.dc.tax.income.credits - return us_eitc * p.eitc.with_children.match + return federal_eitc * p.eitc.with_children.match diff --git a/policyengine_us/variables/gov/states/de/tax/income/credits/eitc/de_non_refundable_eitc_if_claimed.py b/policyengine_us/variables/gov/states/de/tax/income/credits/eitc/de_non_refundable_eitc_if_claimed.py index 1a09cb12dd7..7cf1124dece 100644 --- a/policyengine_us/variables/gov/states/de/tax/income/credits/eitc/de_non_refundable_eitc_if_claimed.py +++ b/policyengine_us/variables/gov/states/de/tax/income/credits/eitc/de_non_refundable_eitc_if_claimed.py @@ -12,6 +12,6 @@ class de_non_refundable_eitc_if_claimed(Variable): defined_for = StateCode.DE def formula(tax_unit, period, parameters): - federal_eitc = tax_unit("earned_income_tax_credit", period) + federal_eitc = tax_unit("eitc", period) p = parameters(period).gov.states.de.tax.income.credits.eitc return p.non_refundable * federal_eitc diff --git a/policyengine_us/variables/gov/states/de/tax/income/credits/eitc/de_refundable_eitc_if_claimed.py b/policyengine_us/variables/gov/states/de/tax/income/credits/eitc/de_refundable_eitc_if_claimed.py index ef6584619fa..2413db79d97 100644 --- a/policyengine_us/variables/gov/states/de/tax/income/credits/eitc/de_refundable_eitc_if_claimed.py +++ b/policyengine_us/variables/gov/states/de/tax/income/credits/eitc/de_refundable_eitc_if_claimed.py @@ -14,6 +14,6 @@ class de_refundable_eitc_if_claimed(Variable): defined_for = StateCode.DE def formula(tax_unit, period, parameters): - federal_eitc = tax_unit("earned_income_tax_credit", period) + federal_eitc = tax_unit("eitc", period) p = parameters(period).gov.states.de.tax.income.credits.eitc return p.refundable * federal_eitc diff --git a/policyengine_us/variables/gov/states/hi/tax/income/credits/hi_eitc.py b/policyengine_us/variables/gov/states/hi/tax/income/credits/hi_eitc.py index 79598aa6255..7cfd4eb1c0d 100644 --- a/policyengine_us/variables/gov/states/hi/tax/income/credits/hi_eitc.py +++ b/policyengine_us/variables/gov/states/hi/tax/income/credits/hi_eitc.py @@ -11,6 +11,6 @@ class hi_eitc(Variable): reference = "https://www.capitol.hawaii.gov/hrscurrent/Vol04_Ch0201-0257/HRS0235/HRS_0235-0055_0075.htm" def formula(tax_unit, period, parameters): - federal_eitc = tax_unit("earned_income_tax_credit", period) + federal_eitc = tax_unit("eitc", period) rate = parameters(period).gov.states.hi.tax.income.credits.eitc.match return rate * federal_eitc diff --git a/policyengine_us/variables/gov/states/ia/tax/income/credits/ia_eitc.py b/policyengine_us/variables/gov/states/ia/tax/income/credits/ia_eitc.py index d3e8d694a09..dda5c380ca4 100644 --- a/policyengine_us/variables/gov/states/ia/tax/income/credits/ia_eitc.py +++ b/policyengine_us/variables/gov/states/ia/tax/income/credits/ia_eitc.py @@ -16,6 +16,6 @@ class ia_eitc(Variable): defined_for = StateCode.IA def formula(tax_unit, period, parameters): - federal_eitc = tax_unit("earned_income_tax_credit", period) + federal_eitc = tax_unit("eitc", period) p = parameters(period).gov.states.ia.tax.income return federal_eitc * p.credits.earned_income.fraction diff --git a/policyengine_us/variables/gov/states/il/tax/income/credits/il_eitc.py b/policyengine_us/variables/gov/states/il/tax/income/credits/il_eitc.py index 680140954bb..2aec09cf64f 100644 --- a/policyengine_us/variables/gov/states/il/tax/income/credits/il_eitc.py +++ b/policyengine_us/variables/gov/states/il/tax/income/credits/il_eitc.py @@ -10,6 +10,6 @@ class il_eitc(Variable): reference = "https://www2.illinois.gov/rev/programs/EIC/Pages/default.aspx" def formula(tax_unit, period, parameters): - eitc = tax_unit("earned_income_tax_credit", period) - rate = parameters(period).gov.states.il.tax.income.credits.eitc.match - return eitc * rate + federal_eitc = tax_unit("eitc", period) + match = parameters(period).gov.states.il.tax.income.credits.eitc.match + return federal_eitc * match diff --git a/policyengine_us/variables/gov/states/in/tax/income/credits/earned_income_credit/in_eitc.py b/policyengine_us/variables/gov/states/in/tax/income/credits/earned_income_credit/in_eitc.py index 5bcae11259d..dd240a434ad 100644 --- a/policyengine_us/variables/gov/states/in/tax/income/credits/earned_income_credit/in_eitc.py +++ b/policyengine_us/variables/gov/states/in/tax/income/credits/earned_income_credit/in_eitc.py @@ -13,7 +13,7 @@ class in_eitc(Variable): def formula(tax_unit, period, parameters): ip = parameters(period).gov.states["in"].tax.income.credits if not ip.earned_income.decoupled: - federal_eitc = tax_unit("earned_income_tax_credit", period) + federal_eitc = tax_unit("eitc", period) return federal_eitc * ip.earned_income.match_rate # if Indiana EITC is decoupled from federal EITC fp = parameters(period).gov.irs.credits diff --git a/policyengine_us/variables/gov/states/in/tax/income/credits/earned_income_credit/in_eitc_eligible.py b/policyengine_us/variables/gov/states/in/tax/income/credits/earned_income_credit/in_eitc_eligible.py index 0243dcb15a8..85ce894f129 100644 --- a/policyengine_us/variables/gov/states/in/tax/income/credits/earned_income_credit/in_eitc_eligible.py +++ b/policyengine_us/variables/gov/states/in/tax/income/credits/earned_income_credit/in_eitc_eligible.py @@ -13,7 +13,7 @@ class in_eitc_eligible(Variable): def formula(tax_unit, period, parameters): p = parameters(period).gov.states["in"].tax.income # check federal eitc receipt - gets_federal_eitc = tax_unit("earned_income_tax_credit", period) > 0 + gets_federal_eitc = tax_unit("eitc", period) > 0 if not p.credits.earned_income.decoupled: return gets_federal_eitc # if Indiana EITC is decoupled from federal EITC diff --git a/policyengine_us/variables/gov/states/ks/tax/income/credits/eitc/ks_total_eitc.py b/policyengine_us/variables/gov/states/ks/tax/income/credits/eitc/ks_total_eitc.py index 6a158a3ae81..459688551d0 100644 --- a/policyengine_us/variables/gov/states/ks/tax/income/credits/eitc/ks_total_eitc.py +++ b/policyengine_us/variables/gov/states/ks/tax/income/credits/eitc/ks_total_eitc.py @@ -14,5 +14,6 @@ class ks_total_eitc(Variable): defined_for = StateCode.KS def formula(tax_unit, period, parameters): + federal_eitc = tax_unit("eitc", period) p = parameters(period).gov.states.ks.tax.income.credits - return p.eitc_fraction * tax_unit("earned_income_tax_credit", period) + return p.eitc_fraction * federal_eitc diff --git a/policyengine_us/variables/gov/states/la/tax/income/credits/la_eitc.py b/policyengine_us/variables/gov/states/la/tax/income/credits/la_eitc.py index 63c25dfdd09..ec5153356bc 100644 --- a/policyengine_us/variables/gov/states/la/tax/income/credits/la_eitc.py +++ b/policyengine_us/variables/gov/states/la/tax/income/credits/la_eitc.py @@ -11,8 +11,6 @@ class la_eitc(Variable): defined_for = StateCode.LA def formula(tax_unit, period, parameters): - federal_eitc = tax_unit("earned_income_tax_credit", period) - match_percent = parameters( - period - ).gov.states.la.tax.income.credits.eitc.match - return federal_eitc * match_percent + federal_eitc = tax_unit("eitc", period) + p = parameters(period).gov.states.la.tax.income.credits + return federal_eitc * p.eitc.match diff --git a/policyengine_us/variables/gov/states/ma/tax/income/credits/ma_eitc.py b/policyengine_us/variables/gov/states/ma/tax/income/credits/ma_eitc.py index 52975844ae8..2413f1ec355 100644 --- a/policyengine_us/variables/gov/states/ma/tax/income/credits/ma_eitc.py +++ b/policyengine_us/variables/gov/states/ma/tax/income/credits/ma_eitc.py @@ -13,6 +13,6 @@ class ma_eitc(Variable): defined_for = StateCode.MA def formula(tax_unit, period, parameters): - eitc = tax_unit("earned_income_tax_credit", period) + federal_eitc = tax_unit("eitc", period) rate = parameters(period).gov.states.ma.tax.income.credits.eitc.match - return eitc * rate + return federal_eitc * rate diff --git a/policyengine_us/variables/gov/states/md/tax/income/credits/eitc/federal_eitc_without_age_minimum.py b/policyengine_us/variables/gov/states/md/tax/income/credits/eitc/federal_eitc_without_age_minimum.py index ced74b6e225..512764d4388 100644 --- a/policyengine_us/variables/gov/states/md/tax/income/credits/eitc/federal_eitc_without_age_minimum.py +++ b/policyengine_us/variables/gov/states/md/tax/income/credits/eitc/federal_eitc_without_age_minimum.py @@ -11,11 +11,10 @@ class federal_eitc_without_age_minimum(Variable): reference = "https://casetext.com/statute/code-of-maryland/article-tax-general/title-10-income-tax/subtitle-7-income-tax-credits/section-10-704-effective-until-6302023-for-earned-income" def formula(tax_unit, period, parameters): - # Set up simulation clone + # set up simulation clone simulation = tax_unit.simulation simulation.max_spiral_loops = 10 simulation._check_for_cycle = lambda *args: None - EITC_VARIABLES = [ "eitc_agi_limit", "eitc_child_count", @@ -25,31 +24,27 @@ def formula(tax_unit, period, parameters): "eitc_maximum", "eitc_phased_in", "eitc_reduction", - "earned_income_tax_credit", "eitc", ] for variable in EITC_VARIABLES: simulation.get_holder(variable).delete_arrays() - # Modify EITC age condition - original_value = simulation.tax_benefit_system.parameters.gov.irs.credits.eitc.eligibility.age.min( + # modify EITC minimum age condition in simulation clone + tbs = simulation.tax_benefit_system + original_age = tbs.parameters.gov.irs.credits.eitc.eligibility.age.min( period ) - simulation.tax_benefit_system.parameters.gov.irs.credits.eitc.eligibility.age.min.update( + tbs.parameters.gov.irs.credits.eitc.eligibility.age.min.update( value=0, period=period, ) - simulation.tax_benefit_system.parameters.gov.irs.credits.eitc._at_instant_cache = ( - {} - ) + tbs.parameters.gov.irs.credits.eitc._at_instant_cache = {} eitc = simulation.calculate("eitc", period) for variable in EITC_VARIABLES: simulation.get_holder(variable).delete_arrays() - simulation.tax_benefit_system.parameters.gov.irs.credits.eitc.eligibility.age.min.update( - value=original_value, + tbs.parameters.gov.irs.credits.eitc.eligibility.age.min.update( + value=original_age, period=period, ) - simulation.tax_benefit_system.parameters.gov.irs.credits.eitc._at_instant_cache = ( - {} - ) + tbs.parameters.gov.irs.credits.eitc._at_instant_cache = {} return eitc diff --git a/policyengine_us/variables/gov/states/me/tax/income/credits/me_eitc.py b/policyengine_us/variables/gov/states/me/tax/income/credits/me_eitc.py index c45b577b44e..16ca4d9eeaa 100644 --- a/policyengine_us/variables/gov/states/me/tax/income/credits/me_eitc.py +++ b/policyengine_us/variables/gov/states/me/tax/income/credits/me_eitc.py @@ -11,19 +11,11 @@ class me_eitc(Variable): defined_for = StateCode.ME def formula(tax_unit, period, parameters): - # First get their federal EITC. - eitc = tax_unit("earned_income_tax_credit", period) - - # Then get the ME EITC part of the parameter tree. + federal_eitc = tax_unit("eitc", period) p = parameters(period).gov.states.me.tax.income.credits.eitc - - # Determine applicable percentage of federal EITC. - # Depends on whether or not they have at least one qualifying child. - percentage = where( + match_rate = where( tax_unit("eitc_child_count", period) > 0, p.rate.with_qualifying_child, p.rate.no_qualifying_child, ) - - # Return the net Maine EITC. - return eitc * percentage + return federal_eitc * match_rate diff --git a/policyengine_us/variables/gov/states/mi/tax/income/credits/mi_eitc.py b/policyengine_us/variables/gov/states/mi/tax/income/credits/mi_eitc.py index b745c7cf190..4bcf71351b0 100644 --- a/policyengine_us/variables/gov/states/mi/tax/income/credits/mi_eitc.py +++ b/policyengine_us/variables/gov/states/mi/tax/income/credits/mi_eitc.py @@ -10,6 +10,6 @@ class mi_eitc(Variable): defined_for = StateCode.MI def formula(tax_unit, period, parameters): - eitc = tax_unit("earned_income_tax_credit", period) + federal_eitc = tax_unit("eitc", period) p = parameters(period).gov.states.mi.tax.income.credits.eitc - return eitc * p.match + return federal_eitc * p.match diff --git a/policyengine_us/variables/gov/states/mo/tax/income/credits/mo_wftc.py b/policyengine_us/variables/gov/states/mo/tax/income/credits/mo_wftc.py index bc3f22f28ba..fcf775cd7ec 100644 --- a/policyengine_us/variables/gov/states/mo/tax/income/credits/mo_wftc.py +++ b/policyengine_us/variables/gov/states/mo/tax/income/credits/mo_wftc.py @@ -11,7 +11,7 @@ class mo_wftc(Variable): defined_for = StateCode.MO def formula_2023(tax_unit, period, parameters): - federal_eitc = tax_unit("earned_income_tax_credit", period) + federal_eitc = tax_unit("eitc", period) rate = parameters( period ).gov.states.mo.tax.income.credits.wftc.eitc_match diff --git a/policyengine_us/variables/gov/states/mt/tax/income/mt_eitc.py b/policyengine_us/variables/gov/states/mt/tax/income/mt_eitc.py index 63f0dffb72d..bb185cc20d1 100644 --- a/policyengine_us/variables/gov/states/mt/tax/income/mt_eitc.py +++ b/policyengine_us/variables/gov/states/mt/tax/income/mt_eitc.py @@ -10,11 +10,11 @@ class mt_eitc(Variable): reference = "https://leg.mt.gov/bills/mca/title_0150/chapter_0300/part_0230/section_0180/0150-0300-0230-0180.html" def formula(tax_unit, period, parameters): - eitc = tax_unit("earned_income_tax_credit", period) + federal_eitc = tax_unit("eitc", period) filing_status = tax_unit("filing_status", period) rate = parameters(period).gov.states.mt.tax.income.credits.eitc.rate return where( filing_status == filing_status.possible_values.SEPARATE, 0, - eitc * rate, + federal_eitc * rate, ) diff --git a/policyengine_us/variables/gov/states/ne/tax/income/ne_eitc.py b/policyengine_us/variables/gov/states/ne/tax/income/ne_eitc.py index ec3c5ea5a8a..6a4c545ec68 100644 --- a/policyengine_us/variables/gov/states/ne/tax/income/ne_eitc.py +++ b/policyengine_us/variables/gov/states/ne/tax/income/ne_eitc.py @@ -14,6 +14,6 @@ class ne_eitc(Variable): defined_for = StateCode.NE def formula(tax_unit, period, parameters): - us_eitc = tax_unit("earned_income_tax_credit", period) + federal_eitc = tax_unit("eitc", period) p = parameters(period).gov.states.ne.tax.income.credits - return us_eitc * p.eitc.fraction + return federal_eitc * p.eitc.fraction diff --git a/policyengine_us/variables/gov/states/ny/tax/income/credits/ny_eitc.py b/policyengine_us/variables/gov/states/ny/tax/income/credits/ny_eitc.py index c8eb5ee4bfb..47471ad85ba 100644 --- a/policyengine_us/variables/gov/states/ny/tax/income/credits/ny_eitc.py +++ b/policyengine_us/variables/gov/states/ny/tax/income/credits/ny_eitc.py @@ -11,8 +11,8 @@ class ny_eitc(Variable): defined_for = StateCode.NY def formula(tax_unit, period, parameters): - eitc = tax_unit("earned_income_tax_credit", period) - rate = parameters(period).gov.states.ny.tax.income.credits.eitc.match - tentative_nys_eic = eitc * rate + federal_eitc = tax_unit("eitc", period) + p = parameters(period).gov.states.ny.tax.income.credits + tentative_nys_eitc = federal_eitc * p.eitc.match household_credit = tax_unit("ny_household_credit", period) - return max_(0, tentative_nys_eic - household_credit) + return max_(0, tentative_nys_eitc - household_credit) diff --git a/policyengine_us/variables/gov/states/ny/tax/income/credits/ny_supplemental_eitc.py b/policyengine_us/variables/gov/states/ny/tax/income/credits/ny_supplemental_eitc.py index 66d99f90ac1..3ba4de38dd0 100644 --- a/policyengine_us/variables/gov/states/ny/tax/income/credits/ny_supplemental_eitc.py +++ b/policyengine_us/variables/gov/states/ny/tax/income/credits/ny_supplemental_eitc.py @@ -11,8 +11,6 @@ class ny_supplemental_eitc(Variable): reference = "https://www.nysenate.gov/legislation/laws/TAX/606" # (d)(8) def formula(tax_unit, period, parameters): - eitc = tax_unit("earned_income_tax_credit", period) - rate = parameters( - period - ).gov.states.ny.tax.income.credits.eitc.supplemental_match - return eitc * rate + federal_eitc = tax_unit("eitc", period) + p = parameters(period).gov.states.ny.tax.income.credits + return federal_eitc * p.eitc.supplemental_match diff --git a/policyengine_us/variables/gov/states/oh/tax/income/credits/oh_eitc.py b/policyengine_us/variables/gov/states/oh/tax/income/credits/oh_eitc.py index d4606f29d24..8aff51a4314 100644 --- a/policyengine_us/variables/gov/states/oh/tax/income/credits/oh_eitc.py +++ b/policyengine_us/variables/gov/states/oh/tax/income/credits/oh_eitc.py @@ -15,6 +15,6 @@ class oh_eitc(Variable): defined_for = StateCode.OH def formula(tax_unit, period, parameters): - federal_eitc = tax_unit("earned_income_tax_credit", period) - rate = parameters(period).gov.states.oh.tax.income.credits.eitc.rate - return federal_eitc * rate + federal_eitc = tax_unit("eitc", period) + match = parameters(period).gov.states.oh.tax.income.credits.eitc.rate + return federal_eitc * match diff --git a/policyengine_us/variables/gov/states/ok/tax/income/credits/ok_eitc.py b/policyengine_us/variables/gov/states/ok/tax/income/credits/ok_eitc.py index 3deeb65545e..1cb1bcffb26 100644 --- a/policyengine_us/variables/gov/states/ok/tax/income/credits/ok_eitc.py +++ b/policyengine_us/variables/gov/states/ok/tax/income/credits/ok_eitc.py @@ -20,6 +20,6 @@ def formula(tax_unit, period, parameters): mask = us_agi != 0 agi_ratio[mask] = ok_agi[mask] / us_agi[mask] prorate = min_(1, max_(0, agi_ratio)) - us_eitc = tax_unit("earned_income_tax_credit", period) + federal_eitc = tax_unit("eitc", period) p = parameters(period).gov.states.ok.tax.income.credits.earned_income - return prorate * p.eitc_fraction * us_eitc + return prorate * p.eitc_fraction * federal_eitc diff --git a/policyengine_us/variables/gov/states/or/tax/income/credits/or_eitc.py b/policyengine_us/variables/gov/states/or/tax/income/credits/or_eitc.py index 08cefcaaef4..b63e9750dab 100644 --- a/policyengine_us/variables/gov/states/or/tax/income/credits/or_eitc.py +++ b/policyengine_us/variables/gov/states/or/tax/income/credits/or_eitc.py @@ -15,7 +15,7 @@ class or_eitc(Variable): def formula(tax_unit, period, parameters): # Grab federal EITC. - eitc = tax_unit("earned_income_tax_credit", period) + federal_eitc = tax_unit("eitc", period) # Check if the tax unit has a young child to qualify for a higher rate. person = tax_unit.members p = parameters(period).gov.states["or"].tax.income.credits.eitc @@ -27,4 +27,4 @@ def formula(tax_unit, period, parameters): rate = where( has_young_child, p.match.has_young_child, p.match.no_young_child ) - return eitc * rate + return federal_eitc * rate diff --git a/policyengine_us/variables/gov/states/or/tax/income/subtractions/or_federal_tax_liability_subtraction.py b/policyengine_us/variables/gov/states/or/tax/income/subtractions/or_federal_tax_liability_subtraction.py index 35eecaf9397..b3fe3153b46 100644 --- a/policyengine_us/variables/gov/states/or/tax/income/subtractions/or_federal_tax_liability_subtraction.py +++ b/policyengine_us/variables/gov/states/or/tax/income/subtractions/or_federal_tax_liability_subtraction.py @@ -15,10 +15,10 @@ class or_federal_tax_liability_subtraction(Variable): def formula(tax_unit, period, parameters): # calculate Oregon concept of federal income tax - federal_income_tax = tax_unit("income_tax", period) - eitc = tax_unit("earned_income_tax_credit", period) + federal_itax = tax_unit("income_tax", period) + federal_eitc = tax_unit("eitc", period) seca = add(tax_unit, period, ["self_employment_tax"]) - or_federal_income_tax = max_(0, federal_income_tax - seca + eitc) + or_federal_income_tax = max_(0, federal_itax - seca + federal_eitc) # limit subtraction based on caps scaled to federal AGI filing_status = tax_unit("filing_status", period) status = filing_status.possible_values diff --git a/policyengine_us/variables/gov/states/ri/tax/income/credits/eitc/ri_eitc.py b/policyengine_us/variables/gov/states/ri/tax/income/credits/eitc/ri_eitc.py index 1f656db254a..147091dd744 100644 --- a/policyengine_us/variables/gov/states/ri/tax/income/credits/eitc/ri_eitc.py +++ b/policyengine_us/variables/gov/states/ri/tax/income/credits/eitc/ri_eitc.py @@ -10,6 +10,6 @@ class ri_eitc(Variable): definition_period = YEAR def formula(tax_unit, period, parameters): - fed_eitc = tax_unit("earned_income_tax_credit", period) + federal_eitc = tax_unit("eitc", period) rate = parameters(period).gov.states.ri.tax.income.credits.eitc.match - return fed_eitc * rate + return federal_eitc * rate diff --git a/policyengine_us/variables/gov/states/sc/tax/income/credits/eitc/sc_eitc.py b/policyengine_us/variables/gov/states/sc/tax/income/credits/eitc/sc_eitc.py index 25a06e1fb27..d8bbd43e4f9 100644 --- a/policyengine_us/variables/gov/states/sc/tax/income/credits/eitc/sc_eitc.py +++ b/policyengine_us/variables/gov/states/sc/tax/income/credits/eitc/sc_eitc.py @@ -10,6 +10,6 @@ class sc_eitc(Variable): reference = "https://dor.sc.gov/forms-site/Forms/TC60_2021.pdf" def formula(tax_unit, period, parameters): - eitc = tax_unit("earned_income_tax_credit", period) + federal_eitc = tax_unit("eitc", period) rate = parameters(period).gov.states.sc.tax.income.credits.eitc.rate - return np.round(eitc * rate, 1) + return np.round(federal_eitc * rate, 1) diff --git a/policyengine_us/variables/gov/states/vt/tax/income/vt_eitc.py b/policyengine_us/variables/gov/states/vt/tax/income/vt_eitc.py index ea24ff3f253..c2f67a667f5 100644 --- a/policyengine_us/variables/gov/states/vt/tax/income/vt_eitc.py +++ b/policyengine_us/variables/gov/states/vt/tax/income/vt_eitc.py @@ -11,6 +11,6 @@ class vt_eitc(Variable): defined_for = StateCode.VT def formula(tax_unit, period, parameters): - eitc = tax_unit("earned_income_tax_credit", period) + federal_eitc = tax_unit("eitc", period) rate = parameters(period).gov.states.vt.tax.income.credits.eitc.match - return eitc * rate + return federal_eitc * rate diff --git a/policyengine_us/variables/gov/states/wi/tax/income/credits/earned_income/wi_earned_income_credit.py b/policyengine_us/variables/gov/states/wi/tax/income/credits/earned_income/wi_earned_income_credit.py index ea1e4f3df58..878c3f3ca79 100644 --- a/policyengine_us/variables/gov/states/wi/tax/income/credits/earned_income/wi_earned_income_credit.py +++ b/policyengine_us/variables/gov/states/wi/tax/income/credits/earned_income/wi_earned_income_credit.py @@ -20,7 +20,7 @@ def formula(tax_unit, period, parameters): p = parameters(period).gov.states.wi.tax.income.credits inv_income = tax_unit("eitc_relevant_investment_income", period) ineligible = inv_income > p.earned_income.investment_income_limit - us_eitc = tax_unit("earned_income_tax_credit", period) + federal_eitc = tax_unit("eitc", period) child_count = tax_unit("eitc_child_count", period) wi_frac = p.earned_income.fraction.calc(child_count) - return ~ineligible * us_eitc * wi_frac + return ~ineligible * federal_eitc * wi_frac diff --git a/policyengine_us/variables/household/demographic/tax_unit/filing_status.py b/policyengine_us/variables/household/demographic/tax_unit/filing_status.py index a28fd895044..4212adfc9cc 100644 --- a/policyengine_us/variables/household/demographic/tax_unit/filing_status.py +++ b/policyengine_us/variables/household/demographic/tax_unit/filing_status.py @@ -39,7 +39,3 @@ def formula(tax_unit, period, parameters): FilingStatus.SINGLE, ], ) - - -# For Tax-Calculator. -mars = variable_alias("mars", filing_status)