From 34c684231290764ae9af021bc243846a4ec0bbcd Mon Sep 17 00:00:00 2001 From: Bodi Yang Date: Thu, 21 Nov 2024 16:24:50 -0500 Subject: [PATCH] change files and pass the test --- taxcalc/reforms/2017_law.out.csv | 18 ++++---- taxcalc/reforms/BrownKhanna.out.csv | 18 ++++---- taxcalc/reforms/Renacci.out.csv | 18 ++++---- taxcalc/reforms/TCJA.out.csv | 18 ++++---- taxcalc/reforms/Trump2016.out.csv | 18 ++++---- taxcalc/reforms/Trump2017.out.csv | 18 ++++---- taxcalc/reforms/ptaxes0.out.csv | 18 ++++---- taxcalc/reforms/ptaxes1.out.csv | 18 ++++---- taxcalc/reforms/ptaxes2.out.csv | 18 ++++---- taxcalc/reforms/ptaxes3.out.csv | 18 ++++---- taxcalc/tests/cpscsv_agg_expect.csv | 18 ++++---- taxcalc/tests/puf_var_wght_means_by_year.csv | 40 +++++------------ taxcalc/tests/pufcsv_agg_expect.csv | 46 +++++--------------- taxcalc/tests/reforms_expect.csv | 38 ++++++++-------- taxcalc/tests/test_reforms.py | 2 +- 15 files changed, 142 insertions(+), 182 deletions(-) diff --git a/taxcalc/reforms/2017_law.out.csv b/taxcalc/reforms/2017_law.out.csv index b084176c4..a8e1f3aac 100644 --- a/taxcalc/reforms/2017_law.out.csv +++ b/taxcalc/reforms/2017_law.out.csv @@ -1,10 +1,10 @@ RECID,c00100,standard,c04800,iitax,payrolltax -11,30000.00,6723.42,18988.43,554.60,4590.00 -12,60000.00,6723.42,48988.43,5935.27,9180.00 -13,460000.00,6723.42,453276.58,132718.27,32754.80 -21,60000.00,13446.83,29400.57,-2177.25,9180.00 -22,120000.00,13446.83,89400.57,8226.47,18360.00 -23,240000.00,13446.83,209400.57,44745.39,36720.00 -31,30000.00,9899.84,11523.86,-3556.63,4590.00 -32,60000.00,9899.84,41523.86,2721.83,9180.00 -33,120000.00,9899.84,101523.86,17870.48,18360.00 +11,30000.00,6812.86,18841.93,526.05,4590.00 +12,60000.00,6812.86,48841.93,5838.62,9180.00 +13,460000.00,6812.86,453187.14,132060.50,32754.80 +21,60000.00,13625.73,28993.43,-2251.46,9180.00 +22,120000.00,13625.73,88993.43,8004.64,18360.00 +23,240000.00,13625.73,208993.43,44446.65,36720.00 +31,30000.00,10031.54,11278.04,-3670.39,4590.00 +32,60000.00,10031.54,41278.04,2675.55,9180.00 +33,120000.00,10031.54,101278.04,17728.06,18360.00 diff --git a/taxcalc/reforms/BrownKhanna.out.csv b/taxcalc/reforms/BrownKhanna.out.csv index 109b0e5ce..6a7334b0f 100644 --- a/taxcalc/reforms/BrownKhanna.out.csv +++ b/taxcalc/reforms/BrownKhanna.out.csv @@ -1,10 +1,10 @@ RECID,c00100,standard,c04800,iitax,payrolltax -11,30000.00,6723.42,18988.43,-930.89,4590.00 -12,60000.00,6723.42,48988.43,5935.27,9180.00 -13,460000.00,6723.42,453276.58,132718.27,32754.80 -21,60000.00,13446.83,29400.57,-6296.60,9180.00 -22,120000.00,13446.83,89400.57,8226.47,18360.00 -23,240000.00,13446.83,209400.57,44745.39,36720.00 -31,30000.00,9899.84,11523.86,-6868.57,4590.00 -32,60000.00,9899.84,41523.86,2294.87,9180.00 -33,120000.00,9899.84,101523.86,17870.48,18360.00 +11,30000.00,6812.86,18841.93,-1042.99,4590.00 +12,60000.00,6812.86,48841.93,5838.62,9180.00 +13,460000.00,6812.86,453187.14,132060.50,32754.80 +21,60000.00,13625.73,28993.43,-6593.73,9180.00 +22,120000.00,13625.73,88993.43,8004.64,18360.00 +23,240000.00,13625.73,208993.43,44446.65,36720.00 +31,30000.00,10031.54,11278.04,-7026.40,4590.00 +32,60000.00,10031.54,41278.04,2115.35,9180.00 +33,120000.00,10031.54,101278.04,17728.06,18360.00 diff --git a/taxcalc/reforms/Renacci.out.csv b/taxcalc/reforms/Renacci.out.csv index b2e21cc66..94f9e9b1d 100644 --- a/taxcalc/reforms/Renacci.out.csv +++ b/taxcalc/reforms/Renacci.out.csv @@ -1,10 +1,10 @@ RECID,c00100,standard,c04800,iitax,payrolltax -11,30000.00,15882.08,8823.89,-917.61,4590.00 -12,60000.00,15882.08,38823.89,2082.39,9180.00 -13,460000.00,15882.08,444117.92,103088.44,32754.80 -21,60000.00,31764.18,7059.70,-5920.62,9180.00 -22,120000.00,31764.18,67059.70,1605.97,18360.00 -23,240000.00,31764.18,187059.70,30882.84,36720.00 -31,30000.00,15882.08,3529.86,-5796.01,4590.00 -32,60000.00,15882.08,33529.86,552.99,9180.00 -33,120000.00,15882.08,93529.86,14016.42,18360.00 +11,30000.00,16093.38,8542.16,-945.78,4590.00 +12,60000.00,16093.38,38542.16,2054.22,9180.00 +13,460000.00,16093.38,443906.62,102929.97,32754.80 +21,60000.00,32186.76,6355.40,-6172.82,9180.00 +22,120000.00,32186.76,66355.40,1535.54,18360.00 +23,240000.00,32186.76,186355.40,30495.47,36720.00 +31,30000.00,16093.38,3177.70,-5939.56,4590.00 +32,60000.00,16093.38,33177.70,517.77,9180.00 +33,120000.00,16093.38,93177.70,13822.74,18360.00 diff --git a/taxcalc/reforms/TCJA.out.csv b/taxcalc/reforms/TCJA.out.csv index eab7d6637..66785ccb3 100644 --- a/taxcalc/reforms/TCJA.out.csv +++ b/taxcalc/reforms/TCJA.out.csv @@ -1,10 +1,10 @@ RECID,c00100,standard,c04800,iitax,payrolltax -11,30000.00,12404.02,17595.98,114.60,4590.00 -12,60000.00,12404.02,47595.98,4473.91,9180.00 -13,460000.00,12404.02,447595.98,131529.61,32754.80 -21,60000.00,24808.03,35191.97,-3770.79,9180.00 -22,120000.00,24808.03,95191.97,4947.82,18360.00 -23,240000.00,24808.03,215191.97,35840.55,36720.00 -31,30000.00,18606.02,11393.98,-4526.38,4590.00 -32,60000.00,18606.02,41393.98,886.12,9180.00 -33,120000.00,18606.02,101393.98,13568.45,18360.00 +11,30000.00,12514.06,17485.94,99.65,4590.00 +12,60000.00,12514.06,47485.94,4412.46,9180.00 +13,460000.00,12514.06,447485.94,131268.15,32754.80 +21,60000.00,25028.13,34971.87,-3800.70,9180.00 +22,120000.00,25028.13,94971.87,4824.92,18360.00 +23,240000.00,25028.13,214971.87,35682.99,36720.00 +31,30000.00,18771.09,11228.91,-4601.98,4590.00 +32,60000.00,18771.09,41228.91,863.82,9180.00 +33,120000.00,18771.09,101228.91,13463.70,18360.00 diff --git a/taxcalc/reforms/Trump2016.out.csv b/taxcalc/reforms/Trump2016.out.csv index 6b51e78b7..7fe7b380c 100644 --- a/taxcalc/reforms/Trump2016.out.csv +++ b/taxcalc/reforms/Trump2016.out.csv @@ -1,10 +1,10 @@ RECID,c00100,standard,c04800,iitax,payrolltax -11,30000.00,15882.08,14117.92,-105.85,4590.00 -12,60000.00,15882.08,44117.92,4067.80,9180.00 -13,460000.00,15882.08,444117.92,131867.98,32754.80 -21,60000.00,31764.18,28235.82,-2211.70,9180.00 -22,120000.00,31764.18,88235.82,6635.60,18360.00 -23,240000.00,31764.18,208235.82,41735.60,36720.00 -31,30000.00,15882.08,14117.92,-3014.86,4590.00 -32,60000.00,15882.08,44117.92,3067.80,9180.00 -33,120000.00,15882.08,104117.92,19442.80,18360.00 +11,30000.00,16093.38,13906.62,-131.21,4590.00 +12,60000.00,16093.38,43906.62,3946.31,9180.00 +13,460000.00,16093.38,443906.62,131602.81,32754.80 +21,60000.00,32186.76,27813.24,-2262.41,9180.00 +22,120000.00,32186.76,87813.24,6392.61,18360.00 +23,240000.00,32186.76,207813.24,41492.61,36720.00 +31,30000.00,16093.38,13906.62,-3129.39,4590.00 +32,60000.00,16093.38,43906.62,2946.31,9180.00 +33,120000.00,16093.38,103906.62,19321.31,18360.00 diff --git a/taxcalc/reforms/Trump2017.out.csv b/taxcalc/reforms/Trump2017.out.csv index 33a3d9ce1..6f395aea4 100644 --- a/taxcalc/reforms/Trump2017.out.csv +++ b/taxcalc/reforms/Trump2017.out.csv @@ -1,10 +1,10 @@ RECID,c00100,standard,c04800,iitax,payrolltax -11,30000.00,13446.83,12265.02,-573.50,4590.00 -12,60000.00,13446.83,42265.02,2739.00,9180.00 -13,460000.00,13446.83,446553.17,106145.92,32754.80 -21,60000.00,26893.67,15953.73,-4004.63,9180.00 -22,120000.00,26893.67,75953.73,2495.37,18360.00 -23,240000.00,26893.67,195953.73,36933.93,36720.00 -31,30000.00,19799.67,1624.03,-4546.61,4590.00 -32,60000.00,19799.67,31624.03,362.40,9180.00 -33,120000.00,19799.67,91624.03,13412.91,18360.00 +11,30000.00,13625.73,12029.06,-597.09,4590.00 +12,60000.00,13625.73,42029.06,2599.83,9180.00 +13,460000.00,13625.73,446374.27,105486.13,32754.80 +21,60000.00,27251.46,15367.70,-4063.23,9180.00 +22,120000.00,27251.46,75367.70,2436.77,18360.00 +23,240000.00,27251.46,195367.70,36627.05,36720.00 +31,30000.00,20063.08,1246.50,-4673.54,4590.00 +32,60000.00,20063.08,31246.50,324.65,9180.00 +33,120000.00,20063.08,91246.50,13211.19,18360.00 diff --git a/taxcalc/reforms/ptaxes0.out.csv b/taxcalc/reforms/ptaxes0.out.csv index 03af61e26..8fc6906c3 100644 --- a/taxcalc/reforms/ptaxes0.out.csv +++ b/taxcalc/reforms/ptaxes0.out.csv @@ -1,10 +1,10 @@ RECID,c00100,standard,c04800,iitax,payrolltax -11,30000.00,6723.42,18988.43,554.60,5100.00 -12,60000.00,6723.42,48988.43,5935.27,10200.00 -13,460000.00,6723.42,453276.58,132718.27,35418.00 -21,60000.00,13446.83,29400.57,-2177.25,10200.00 -22,120000.00,13446.83,89400.57,8226.47,20400.00 -23,240000.00,13446.83,209400.57,44745.39,40800.00 -31,30000.00,9899.84,11523.86,-3556.63,5100.00 -32,60000.00,9899.84,41523.86,2721.83,10200.00 -33,120000.00,9899.84,101523.86,17870.48,20400.00 +11,30000.00,6812.86,18841.93,526.05,5100.00 +12,60000.00,6812.86,48841.93,5838.62,10200.00 +13,460000.00,6812.86,453187.14,132060.50,35418.00 +21,60000.00,13625.73,28993.43,-2251.46,10200.00 +22,120000.00,13625.73,88993.43,8004.64,20400.00 +23,240000.00,13625.73,208993.43,44446.65,40800.00 +31,30000.00,10031.54,11278.04,-3670.39,5100.00 +32,60000.00,10031.54,41278.04,2675.55,10200.00 +33,120000.00,10031.54,101278.04,17728.06,20400.00 diff --git a/taxcalc/reforms/ptaxes1.out.csv b/taxcalc/reforms/ptaxes1.out.csv index 444eaa196..213ad1f8c 100644 --- a/taxcalc/reforms/ptaxes1.out.csv +++ b/taxcalc/reforms/ptaxes1.out.csv @@ -1,10 +1,10 @@ RECID,c00100,standard,c04800,iitax,payrolltax -11,30000.00,6723.42,18988.43,554.60,4590.00 -12,60000.00,6723.42,48988.43,5935.27,9180.00 -13,460000.00,6723.42,453276.58,132718.27,46680.00 -21,60000.00,13446.83,29400.57,-2177.25,9180.00 -22,120000.00,13446.83,89400.57,8226.47,18360.00 -23,240000.00,13446.83,209400.57,44745.39,36720.00 -31,30000.00,9899.84,11523.86,-3556.63,4590.00 -32,60000.00,9899.84,41523.86,2721.83,9180.00 -33,120000.00,9899.84,101523.86,17870.48,18360.00 +11,30000.00,6812.86,18841.93,526.05,4590.00 +12,60000.00,6812.86,48841.93,5838.62,9180.00 +13,460000.00,6812.86,453187.14,132060.50,46680.00 +21,60000.00,13625.73,28993.43,-2251.46,9180.00 +22,120000.00,13625.73,88993.43,8004.64,18360.00 +23,240000.00,13625.73,208993.43,44446.65,36720.00 +31,30000.00,10031.54,11278.04,-3670.39,4590.00 +32,60000.00,10031.54,41278.04,2675.55,9180.00 +33,120000.00,10031.54,101278.04,17728.06,18360.00 diff --git a/taxcalc/reforms/ptaxes2.out.csv b/taxcalc/reforms/ptaxes2.out.csv index 6d4e3d52e..7be7516b6 100644 --- a/taxcalc/reforms/ptaxes2.out.csv +++ b/taxcalc/reforms/ptaxes2.out.csv @@ -1,10 +1,10 @@ RECID,c00100,standard,c04800,iitax,payrolltax -11,30000.00,6723.42,18988.43,554.60,4590.00 -12,60000.00,6723.42,48988.43,5935.27,9180.00 -13,460000.00,6723.42,453276.58,132718.27,72720.00 -21,60000.00,13446.83,29400.57,-2177.25,9180.00 -22,120000.00,13446.83,89400.57,8226.47,18360.00 -23,240000.00,13446.83,209400.57,44745.39,36720.00 -31,30000.00,9899.84,11523.86,-3556.63,4590.00 -32,60000.00,9899.84,41523.86,2721.83,9180.00 -33,120000.00,9899.84,101523.86,17870.48,18360.00 +11,30000.00,6812.86,18841.93,526.05,4590.00 +12,60000.00,6812.86,48841.93,5838.62,9180.00 +13,460000.00,6812.86,453187.14,132060.50,72720.00 +21,60000.00,13625.73,28993.43,-2251.46,9180.00 +22,120000.00,13625.73,88993.43,8004.64,18360.00 +23,240000.00,13625.73,208993.43,44446.65,36720.00 +31,30000.00,10031.54,11278.04,-3670.39,4590.00 +32,60000.00,10031.54,41278.04,2675.55,9180.00 +33,120000.00,10031.54,101278.04,17728.06,18360.00 diff --git a/taxcalc/reforms/ptaxes3.out.csv b/taxcalc/reforms/ptaxes3.out.csv index 7477d4486..af835a844 100644 --- a/taxcalc/reforms/ptaxes3.out.csv +++ b/taxcalc/reforms/ptaxes3.out.csv @@ -1,10 +1,10 @@ RECID,c00100,standard,c04800,iitax,payrolltax -11,30000.00,6723.42,18988.43,554.60,4590.00 -12,60000.00,6723.42,48988.43,5935.27,9180.00 -13,460000.00,6723.42,453276.58,132718.27,32475.05 -21,60000.00,13446.83,29400.57,-2177.25,9180.00 -22,120000.00,13446.83,89400.57,8226.47,18360.00 -23,240000.00,13446.83,209400.57,44745.39,36720.00 -31,30000.00,9899.84,11523.86,-3556.63,4590.00 -32,60000.00,9899.84,41523.86,2721.83,9180.00 -33,120000.00,9899.84,101523.86,17870.48,18360.00 +11,30000.00,6812.86,18841.93,526.05,4590.00 +12,60000.00,6812.86,48841.93,5838.62,9180.00 +13,460000.00,6812.86,453187.14,132060.50,32463.80 +21,60000.00,13625.73,28993.43,-2251.46,9180.00 +22,120000.00,13625.73,88993.43,8004.64,18360.00 +23,240000.00,13625.73,208993.43,44446.65,36720.00 +31,30000.00,10031.54,11278.04,-3670.39,4590.00 +32,60000.00,10031.54,41278.04,2675.55,9180.00 +33,120000.00,10031.54,101278.04,17728.06,18360.00 diff --git a/taxcalc/tests/cpscsv_agg_expect.csv b/taxcalc/tests/cpscsv_agg_expect.csv index a4187a91a..a301a42f3 100644 --- a/taxcalc/tests/cpscsv_agg_expect.csv +++ b/taxcalc/tests/cpscsv_agg_expect.csv @@ -2,23 +2,23 @@ Returns (#m),187.1,199.2,201.9,204.5,207.1,209.7,212.3,214.9,217.5,220.1 AGI ($b),9087.6,10714.8,11167.0,11573.2,13174.9,13543.8,14390.3,15077.5,15785.2,16487.0 Itemizers (#m),62.8,23.9,25.0,27.5,31.2,31.2,30.0,29.6,30.4,81.1 -Itemized Deduction ($b),1218.6,612.0,655.1,745.4,862.7,881.9,891.8,917.9,964.3,2181.4 +Itemized Deduction ($b),1218.6,612.0,655.1,745.4,862.7,881.9,891.8,917.9,964.3,2181.1 Standard Deduction Filers (#m),124.3,175.3,176.9,176.9,175.8,178.5,182.3,185.3,187.1,139.0 -Standard Deduction ($b),1092.1,2951.3,3026.1,3080.8,3091.9,3231.4,3534.5,3791.7,3933.0,1610.8 +Standard Deduction ($b),1092.1,2951.3,3026.1,3080.8,3091.9,3231.4,3534.5,3791.7,3933.0,1611.4 Personal Exemption ($b),1383.6,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,2081.5 -Taxable Income ($b),6230.6,7959.2,8322.8,8615.4,10049.9,10332.2,10954.0,11432.4,11991.8,11810.0 -Regular Tax ($b),1108.0,1380.0,1449.0,1497.4,1762.8,1837.4,1939.0,2018.1,2122.8,2347.6 -AMT Income ($b),8319.8,10212.6,10630.3,10965.7,12473.9,12821.8,13655.8,14315.8,14983.7,15102.7 +Taxable Income ($b),6230.6,7959.2,8322.8,8615.4,10049.9,10332.2,10954.0,11432.4,11991.8,11809.9 +Regular Tax ($b),1108.0,1380.0,1449.0,1497.4,1762.8,1837.4,1939.0,2018.1,2122.8,2347.5 +AMT Income ($b),8319.8,10212.6,10630.3,10965.7,12473.9,12821.8,13655.8,14315.8,14983.7,15102.9 AMT Liability ($b),8.1,0.4,0.4,0.5,1.4,0.7,0.7,0.6,0.6,17.1 AMT Filers (#m),2.6,0.1,0.1,0.1,0.2,0.1,0.1,0.1,0.1,4.1 -Tax before Credits ($b),1116.0,1380.4,1449.4,1497.9,1764.3,1838.0,1939.7,2018.7,2123.4,2364.7 -Refundable Credits ($b),70.8,102.5,102.7,655.0,827.1,98.5,106.2,111.9,112.8,97.8 +Tax before Credits ($b),1116.0,1380.4,1449.4,1497.9,1764.3,1838.0,1939.7,2018.7,2123.4,2364.5 +Refundable Credits ($b),70.8,102.5,102.7,655.0,827.1,98.5,106.2,111.9,112.8,98.2 Nonrefundable Credits ($b),32.7,97.2,99.2,99.2,0.0,107.7,108.4,109.4,111.2,30.0 Reform Surtaxes ($b),0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0 Other Taxes ($b),5.5,10.7,11.3,12.6,13.9,14.4,16.5,17.6,18.8,19.9 -Ind Income Tax ($b),1018.1,1191.4,1258.9,756.3,951.0,1646.2,1741.7,1815.1,1918.2,2256.9 +Ind Income Tax ($b),1018.1,1191.4,1258.9,756.3,951.0,1646.2,1741.7,1815.1,1918.2,2256.3 Payroll Taxes ($b),1040.8,1141.6,1194.9,1217.9,1318.7,1421.6,1509.2,1585.1,1660.8,1735.0 -Combined Liability ($b),2059.0,2333.0,2453.8,1974.2,2269.7,3067.8,3250.9,3400.2,3578.9,3991.9 +Combined Liability ($b),2059.0,2333.0,2453.8,1974.2,2269.7,3067.8,3250.9,3400.2,3578.9,3991.2 With Income Tax <= 0 (#m),88.1,96.2,97.0,135.4,127.8,96.1,97.8,99.1,99.6,97.3 With Combined Tax <= 0 (#m),62.8,65.4,66.4,98.2,97.7,67.9,69.3,70.4,71.3,70.7 UBI Benefits ($b),0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0 diff --git a/taxcalc/tests/puf_var_wght_means_by_year.csv b/taxcalc/tests/puf_var_wght_means_by_year.csv index dbdf8e2c8..e0c008b55 100644 --- a/taxcalc/tests/puf_var_wght_means_by_year.csv +++ b/taxcalc/tests/puf_var_wght_means_by_year.csv @@ -1,24 +1,15 @@ ,description,2013,2014,2015,2016,2017,2018,2019,2020,2021,2022,2023,2024,2025,2026,2027,2028,2029,2030,2031,2032,2033,2034 -<<<<<<< HEAD c00100,Federal AGI, 50840, 54457, 54942, 55071, 58024, 60318, 61591, 63130, 73017, 72224, 75916, 77963, 80249, 82361, 84515, 86849, 89341, 91949, 94676, 98274, 99813, 102616 c02500,OASDI benefits in AGI, 1295, 1394, 1416, 1479, 1501, 1587, 1690, 1832, 2005, 2129, 2428, 2659, 2844, 3028, 3214, 3413, 3619, 3833, 4055, 4308, 4459, 4698 -c04470,Post-phase-out itemized deduction, 5908, 6037, 6150, 6383, 6563, 6803, 7011, 7493, 7881, 8018, 8323, 8672, 8950, 9289, 9615, 9940, 10265, 10611, 10970, 11446, 11642, 12004 -c04600,Post-phase-out personal exemption, 7105, 7131, 7163, 7217, 7149, 7247, 7380, 7471, 7481, 7805, 8373, 8834, 9054, 9248, 9434, 9612, 9797, 9988, 10186, 10398, 10579, 10791 -c04800,Federal regular taxable income, 35753, 39297, 39663, 39591, 42568, 44523, 45416, 46476, 55959, 54604, 57321, 58386, 60071, 61573, 63147, 64911, 66829, 68828, 70916, 73661, 74837, 76970 -c05200,Regular tax on taxable income, 7671, 8731, 8725, 8584, 9499, 10001, 10138, 10475, 13361, 12576, 13165, 13230, 13561, 13847, 14165, 14544, 14964, 15398, 15840, 16399, 16817, 17278 -======= -c00100,Federal AGI, 50840, 54457, 54942, 55071, 58024, 60318, 61591, 63130, 73017, 72224, 75916, 77963, 80250, 82362, 84514, 86849, 89344, 91949, 94677, 98305, 99811, 102616 -c02500,OASDI benefits in AGI, 1295, 1394, 1416, 1479, 1501, 1587, 1690, 1832, 2005, 2129, 2428, 2659, 2844, 3028, 3214, 3413, 3619, 3833, 4055, 4308, 4459, 4698 -c04470,Post-phase-out itemized deduction, 5908, 6037, 6150, 6383, 6563, 6803, 7011, 7493, 7881, 8018, 8324, 8672, 8950, 9288, 9614, 9940, 10266, 10611, 10970, 11450, 11641, 12004 -c04600,Post-phase-out personal exemption, 7105, 7131, 7163, 7217, 7149, 7247, 7380, 7471, 7481, 7806, 8373, 8834, 9054, 9248, 9434, 9612, 9797, 9988, 10186, 10398, 10579, 10791 -c04800,Federal regular taxable income, 35753, 39297, 39663, 39591, 42568, 44523, 45416, 46476, 55959, 54603, 57321, 58385, 60072, 61575, 63147, 64911, 66831, 68828, 70916, 73685, 74835, 76970 -c05200,Regular tax on taxable income, 7671, 8731, 8725, 8584, 9499, 10001, 10138, 10475, 13361, 12576, 13165, 13230, 13561, 13847, 14164, 14544, 14965, 15398, 15840, 16404, 16816, 17278 ->>>>>>> b3bca617febedc7d16976749fa27df5e1c023421 -c07180,Child care credit, 17, 17, 17, 17, 17, 17, 17, 17, 0, 17, 17, 17, 17, 17, 17, 17, 17, 17, 17, 17, 16, 16 -c07220,Child tax credit (adjusted), 158, 155, 147, 143, 139, 134, 129, 124, 359, 116, 107, 101, 97, 94, 91, 88, 85, 82, 80, 77, 74, 72 -c09600,Federal AMT liability, 212, 227, 240, 251, 268, 280, 288, 317, 351, 339, 347, 357, 371, 387, 400, 415, 430, 446, 458, 487, 497, 513 -c11070,Extra child tax credit (refunded), 150, 144, 138, 133, 126, 122, 119, 120, 0, 108, 109, 109, 107, 105, 103, 101, 100, 98, 96, 95, 94, 92 -c21040,Itemized deduction that is phased out, 203, 242, 231, 219, 255, 271, 271, 286, 379, 349, 364, 360, 367, 372, 379, 388, 397, 406, 414, 421, 451, 461 +c04470,Post-phase-out itemized deduction, 5908, 6037, 6150, 6383, 6563, 6799, 7003, 7481, 7870, 8002, 8296, 8655, 8929, 9267, 9592, 9920, 10242, 10589, 10945, 11419, 11619, 11977 +c04600,Post-phase-out personal exemption, 7105, 7131, 7163, 7217, 7149, 7280, 7448, 7574, 7621, 7988, 8640, 8989, 9218, 9445, 9662, 9869, 10084, 10307, 10540, 10788, 11005, 11255 +c04800,Federal regular taxable income, 35753, 39297, 39663, 39591, 42568, 44486, 45339, 46360, 55795, 54396, 57019, 58210, 59884, 61349, 62887, 64617, 66498, 68459, 70505, 73204, 74342, 76428 +c05200,Regular tax on taxable income, 7671, 8731, 8725, 8584, 9499, 9983, 10101, 10420, 13279, 12471, 13014, 13143, 13469, 13736, 14036, 14397, 14799, 15213, 15633, 16166, 16565, 17002 +c07180,Child care credit, 17, 17, 17, 17, 17, 17, 17, 17, 0, 17, 17, 17, 17, 17, 17, 16, 16, 17, 17, 17, 16, 16 +c07220,Child tax credit (adjusted), 158, 155, 147, 143, 139, 133, 128, 123, 359, 114, 104, 99, 96, 92, 89, 86, 83, 80, 77, 75, 71, 69 +c09600,Federal AMT liability, 212, 227, 240, 251, 268, 279, 286, 315, 347, 334, 341, 354, 368, 382, 395, 409, 423, 439, 450, 477, 487, 503 +c11070,Extra child tax credit (refunded), 150, 144, 138, 133, 126, 123, 120, 121, 0, 110, 112, 111, 109, 107, 105, 103, 102, 100, 99, 98, 97, 96 +c21040,Itemized deduction that is phased out, 203, 242, 231, 219, 255, 270, 270, 283, 375, 344, 357, 356, 362, 367, 373, 380, 389, 397, 404, 409, 438, 447 cmbtp,Estimate of income on (AMT) Form 6251 but not in AGI, 370, 386, 403, 416, 434, 452, 463, 493, 526, 526, 547, 570, 592, 616, 636, 658, 680, 703, 708, 752, 779, 804 data_source,1 if unit is created primarily from IRS-SOI PUF data; 0 if created primarily from CPS data (not used in tax-calculation logic), 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1 e00200,"Wages, salaries, and tips for filing unit net of pension contributions", 35512, 37221, 37448, 37946, 39051, 40312, 41580, 41587, 44620, 47745, 49844, 51560, 53247, 54853, 56386, 57942, 59564, 61248, 62996, 65293, 66185, 67901 @@ -73,24 +64,17 @@ e58990,Investment income elected amount from Form 4952, 14, 14, 1 e62900,Alternative Minimum Tax foreign tax credit from Form 6251, 78, 86, 84, 84, 90, 93, 95, 100, 106, 107, 111, 116, 119, 123, 126, 130, 133, 138, 140, 144, 149, 154 e87521,Total tentative AmOppCredit amount for all students, 172, 176, 182, 184, 191, 197, 201, 213, 225, 227, 236, 245, 253, 261, 269, 278, 286, 296, 305, 318, 325, 336 e87530,Adjusted qualified lifetime learning expenses for all students, 93, 92, 94, 96, 99, 102, 105, 111, 117, 118, 123, 128, 132, 137, 141, 145, 150, 153, 158, 163, 171, 176 -eitc,Federal EITC, 376, 369, 364, 352, 342, 340, 341, 347, 324, 335, 363, 385, 391, 395, 399, 403, 407, 411, 417, 424, 429, 436 +eitc,Federal EITC, 376, 369, 364, 352, 342, 343, 346, 355, 335, 348, 382, 396, 402, 409, 415, 420, 426, 433, 440, 451, 457, 467 elderly_dependents,number of dependents age 65+ in filing unit excluding taxpayer and spouse, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0 g20500,Itemizable gross (before 10% AGI disregard) casualty or theft loss, 29, 30, 31, 32, 33, 35, 36, 38, 40, 41, 42, 44, 47, 48, 50, 52, 55, 57, 60, 63, 62, 66 -iitax,Federal income tax liability, 6550, 7474, 7521, 7477, 8281, 8755, 8952, 6544, 9149, 11189, 11708, 11835, 12203, 12533, 12876, 13267, 13690, 14122, 14560, 15117, 15521, 15974 +iitax,Federal income tax liability, 6550, 7474, 7521, 7477, 8281, 8734, 8910, 6481, 9055, 11069, 11537, 11736, 12098, 12406, 12729, 13100, 13503, 13912, 14325, 14853, 15237, 15662 k1bx14p,Partner self-employment earnings/loss for taxpayer (included in e26270 total), -213, -239, -187, -162, -144, -139, -133, -129, -156, -168, -183, -181, -177, -174, -168, -158, -145, -124, -103, -68, -150, -123 k1bx14s,Partner self-employment earnings/loss for spouse (included in e26270 total), -7, -9, 0, 2, 8, 10, 11, 11, 13, 14, 14, 14, 15, 16, 18, 21, 25, 27, 31, 34, 28, 33 nu06,Number of dependents under 6 years old, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0 nu13,Number of dependents under 13 years old, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0 p08000,Other tax credits (but not including Sch R credit), 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1 -<<<<<<< HEAD p22250,Sch D: Net short-term capital gains/losses, -120, -173, -172, -151, -195, -212, -202, -267, -481, -308, -330, -304, -299, -292, -288, -288, -290, -293, -284, -285, -327, -335 p23250,Sch D: Net long-term capital gains/losses, 2284, 3191, 3138, 2776, 3680, 3912, 3596, 4616, 8212, 5153, 5390, 4987, 4839, 4662, 4598, 4612, 4669, 4756, 4864, 5021, 5090, 5224 -payrolltax,Payroll taxes (ee+er) for OASDI+HI, 5193, 5382, 5440, 5516, 5676, 5834, 6009, 6042, 6437, 6824, 7161, 7425, 7673, 7914, 8144, 8377, 8619, 8873, 9142, 9499, 9599, 9866 +payrolltax,Payroll taxes (ee+er) for OASDI+HI, 5193, 5382, 5440, 5516, 5676, 5834, 6009, 6042, 6437, 6824, 7161, 7425, 7679, 7919, 8150, 8383, 8625, 8879, 9148, 9505, 9606, 9872 pencon_p,Contributions to defined-contribution pension plans for taxpayer, 856, 897, 916, 941, 963, 996, 1029, 1030, 1107, 1185, 1239, 1282, 1326, 1368, 1407, 1448, 1490, 1532, 1578, 1637, 1655, 1698 -======= -p22250,Sch D: Net short-term capital gains/losses, -120, -173, -172, -151, -195, -212, -202, -267, -481, -308, -330, -304, -299, -292, -288, -288, -290, -293, -284, -286, -326, -335 -p23250,Sch D: Net long-term capital gains/losses, 2284, 3191, 3138, 2776, 3680, 3912, 3596, 4616, 8212, 5153, 5389, 4987, 4839, 4662, 4598, 4612, 4669, 4756, 4864, 5023, 5090, 5224 -payrolltax,Payroll taxes (ee+er) for OASDI+HI, 5193, 5382, 5440, 5516, 5676, 5834, 6009, 6042, 6437, 6824, 7161, 7425, 7679, 7919, 8150, 8383, 8625, 8879, 9148, 9509, 9606, 9872 -pencon_p,Contributions to defined-contribution pension plans for taxpayer, 856, 897, 916, 941, 963, 996, 1029, 1030, 1107, 1185, 1239, 1282, 1326, 1368, 1408, 1448, 1491, 1532, 1578, 1638, 1655, 1698 ->>>>>>> b3bca617febedc7d16976749fa27df5e1c023421 pencon_s,Contributions to defined-contribution pension plans for spouse, 393, 410, 421, 424, 440, 452, 466, 466, 500, 535, 558, 577, 595, 612, 629, 645, 661, 678, 695, 720, 738, 756 diff --git a/taxcalc/tests/pufcsv_agg_expect.csv b/taxcalc/tests/pufcsv_agg_expect.csv index cabf62101..f6e71670d 100644 --- a/taxcalc/tests/pufcsv_agg_expect.csv +++ b/taxcalc/tests/pufcsv_agg_expect.csv @@ -1,50 +1,26 @@ ,2017,2018,2019,2020,2021,2022,2023,2024,2025,2026 Returns (#m),190.9,194.3,197.3,200.1,202.9,205.6,208.4,211.2,214.0,216.8 -<<<<<<< HEAD -AGI ($b),11078.7,11816.6,12247.2,12722.3,14929.8,14973.8,15954.9,16597.5,17309.9,18001.0 -Itemizers (#m),45.7,19.4,20.0,21.0,22.6,22.8,21.7,21.2,21.3,52.0 -Itemized Deduction ($b),1274.3,602.7,633.9,692.3,761.9,782.6,788.6,808.1,835.1,2047.5 -Standard Deduction Filers (#m),145.2,174.8,177.2,178.5,179.6,182.8,186.7,190.0,192.6,164.7 -Standard Deduction ($b),1239.3,2865.3,2954.5,3025.8,3081.1,3234.0,3537.6,3798.4,3952.6,1853.8 -Personal Exemption ($b),1365.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,1959.0 -Taxable Income ($b),8112.2,9179.2,9520.5,9907.3,12003.1,11927.7,12697.7,13130.8,13703.6,13460.0 -Regular Tax ($b),1656.8,1712.3,1778.2,1838.3,2281.5,2282.7,2423.3,2489.9,2601.1,2816.1 -AMT Income ($b),10512.4,11343.5,11749.7,12180.1,14330.6,14356.1,15322.9,15943.1,16630.3,17082.2 -AMT Liability ($b),51.3,22.1,23.0,25.1,27.8,27.4,28.8,30.3,31.8,87.9 -AMT Filers (#m),5.7,0.2,0.2,0.3,0.4,0.3,0.3,0.3,0.3,7.4 -Tax before Credits ($b),1708.1,1734.4,1801.1,1863.4,2309.3,2310.1,2452.2,2520.2,2632.9,2904.0 -Refundable Credits ($b),102.9,117.5,118.5,642.0,802.6,119.2,126.9,132.8,135.0,121.7 -Nonrefundable Credits ($b),67.0,127.3,129.2,128.5,47.6,141.0,143.3,144.0,145.7,77.7 -Reform Surtaxes ($b),0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0 -Other Taxes ($b),40.0,44.8,43.6,52.9,84.9,61.5,66.5,65.2,66.0,66.3 -Ind Income Tax ($b),1578.2,1534.3,1597.0,1145.8,1543.9,2111.5,2248.5,2308.7,2418.1,2770.8 -Payroll Taxes ($b),1083.8,1133.3,1185.4,1209.0,1306.0,1403.4,1492.5,1568.0,1642.1,1715.3 -Combined Liability ($b),2662.0,2667.7,2782.4,2354.8,2849.9,3514.9,3741.0,3876.7,4060.2,4486.2 -With Income Tax <= 0 (#m),92.8,98.6,99.7,131.7,125.0,100.3,101.8,103.4,104.3,100.9 -With Combined Tax <= 0 (#m),63.4,65.6,66.8,102.1,94.5,68.9,70.2,71.6,72.6,72.3 -======= -AGI ($b),11078.7,11816.6,12247.2,12722.3,14930.0,14973.9,15955.0,16597.4,17310.1,18001.2 +AGI ($b),11078.7,11816.6,12247.2,12722.3,14929.8,14973.8,15954.9,16597.5,17309.9,18000.8 Itemizers (#m),45.7,19.4,20.0,21.0,22.6,22.8,21.7,21.2,21.2,51.9 -Itemized Deduction ($b),1274.3,602.7,633.9,692.3,761.9,782.7,788.7,808.1,833.2,2047.4 +Itemized Deduction ($b),1274.3,602.7,633.9,692.3,761.9,782.6,788.6,808.1,833.2,2047.4 Standard Deduction Filers (#m),145.2,174.8,177.2,178.5,179.6,182.8,186.7,190.0,192.7,164.8 -Standard Deduction ($b),1239.3,2865.3,2954.5,3025.8,3081.1,3234.0,3537.5,3798.4,3962.0,1854.3 +Standard Deduction ($b),1239.3,2865.3,2954.5,3025.8,3081.1,3234.0,3537.6,3798.4,3962.0,1854.6 Personal Exemption ($b),1365.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,1959.0 -Taxable Income ($b),8112.2,9179.2,9520.5,9907.3,12003.2,11927.7,12697.8,13130.7,13699.2,13460.1 -Regular Tax ($b),1656.8,1712.3,1778.2,1838.3,2281.5,2282.7,2423.4,2489.9,2598.6,2816.0 -AMT Income ($b),10512.4,11343.5,11749.7,12180.1,14330.8,14356.1,15323.1,15943.0,16631.7,17082.5 +Taxable Income ($b),8112.2,9179.2,9520.5,9907.3,12003.1,11927.7,12697.7,13130.8,13698.9,13459.7 +Regular Tax ($b),1656.8,1712.3,1778.2,1838.3,2281.5,2282.7,2423.3,2489.9,2598.6,2815.8 +AMT Income ($b),10512.4,11343.5,11749.7,12180.1,14330.6,14356.1,15322.9,15943.1,16631.5,17082.1 AMT Liability ($b),51.3,22.1,23.0,25.1,27.8,27.4,28.8,30.3,31.8,87.8 AMT Filers (#m),5.7,0.2,0.2,0.3,0.4,0.3,0.3,0.3,0.3,7.4 -Tax before Credits ($b),1708.1,1734.4,1801.1,1863.4,2309.4,2310.1,2452.2,2520.2,2630.5,2903.8 -Refundable Credits ($b),102.9,117.5,118.5,642.0,802.6,119.2,126.9,133.5,136.0,122.0 +Tax before Credits ($b),1708.1,1734.4,1801.1,1863.4,2309.3,2310.1,2452.2,2520.2,2630.4,2903.6 +Refundable Credits ($b),102.9,117.5,118.5,642.0,802.6,119.2,126.9,133.5,136.0,122.4 Nonrefundable Credits ($b),67.0,127.3,129.2,128.5,47.6,141.0,143.3,144.0,145.7,77.7 Reform Surtaxes ($b),0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0 Other Taxes ($b),40.0,44.8,43.6,52.9,84.9,61.5,66.5,65.2,66.0,66.3 -Ind Income Tax ($b),1578.2,1534.3,1597.0,1145.8,1544.0,2111.5,2248.5,2308.0,2414.8,2770.5 -Payroll Taxes ($b),1083.8,1133.3,1185.4,1209.0,1306.0,1403.4,1492.6,1568.0,1643.2,1716.5 -Combined Liability ($b),2662.0,2667.7,2782.4,2354.8,2850.0,3514.9,3741.1,3876.0,4058.0,4487.0 +Ind Income Tax ($b),1578.2,1534.3,1597.0,1145.8,1543.9,2111.5,2248.5,2308.0,2414.7,2769.8 +Payroll Taxes ($b),1083.8,1133.3,1185.4,1209.0,1306.0,1403.4,1492.5,1568.0,1643.2,1716.5 +Combined Liability ($b),2662.0,2667.7,2782.4,2354.8,2849.9,3514.9,3741.0,3876.0,4057.9,4486.3 With Income Tax <= 0 (#m),92.8,98.6,99.7,131.7,125.0,100.3,101.8,103.4,104.3,101.0 With Combined Tax <= 0 (#m),63.4,65.6,66.8,102.1,94.5,68.9,70.2,71.6,72.7,72.4 ->>>>>>> b3bca617febedc7d16976749fa27df5e1c023421 UBI Benefits ($b),0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0 "Total Benefits, Consumption Value ($b)",1052.3,1104.9,1175.3,1243.9,1476.4,1411.5,1569.5,1707.8,1818.1,1924.4 Total Benefits Cost ($b),1052.3,1104.9,1175.3,1243.9,1476.4,1411.5,1569.5,1707.8,1818.1,1924.4 diff --git a/taxcalc/tests/reforms_expect.csv b/taxcalc/tests/reforms_expect.csv index bab229d1f..40963965c 100644 --- a/taxcalc/tests/reforms_expect.csv +++ b/taxcalc/tests/reforms_expect.csv @@ -4,7 +4,7 @@ rid,res1,res2,res3,res4 3,76.4,77.7,81.8,85.8 4,-0.3,-0.3,-0.3,-0.4 5,0.7,0.7,0.8,0.9 -6,37.9,37.8,39.4,40.8 +6,37.9,37.8,39.4,40.7 7,7.2,7.4,7.5,7.9 8,1.9,1.9,2.1,2.2 9,3.8,3.8,4.2,4.6 @@ -17,32 +17,32 @@ rid,res1,res2,res3,res4 16,-1.0,-1.0,-1.5,-1.6 17,-0.2,-0.2,-0.3,-0.3 18,33.4,34.7,37.1,39.3 -19,63.8,65.5,70.8,76.3 -20,97.9,101.5,109.4,116.0 -21,65.9,67.8,72.8,76.9 +19,63.8,65.5,70.8,76.0 +20,97.9,101.5,109.4,115.8 +21,65.9,67.8,72.8,76.8 22,9.7,10.3,10.6,11.2 23,0.5,0.6,0.6,0.6 -24,50.4,52.6,55.8,59.4 +24,50.4,52.6,55.8,59.3 25,1.9,2.0,2.1,2.2 26,0.1,0.1,0.1,0.1 27,0.1,0.1,0.1,0.1 28,3.8,3.7,4.2,4.6 -29,17.9,18.4,20.6,22.2 +29,17.9,18.4,20.6,22.1 30,14.7,13.3,17.2,18.6 31,-6.6,-6.4,-1.6,-1.6 32,57.4,57.9,61.8,65.4 -33,12.0,11.5,13.3,14.5 -34,7.5,7.1,8.3,9.1 +33,12.0,11.5,13.3,14.4 +34,7.5,7.1,8.3,9.0 35,-1.2,-0.9,-1.5,-1.6 36,-2.9,-2.8,-3.5,-3.7 37,3.1,3.2,3.6,3.9 -38,29.8,30.9,34.1,36.3 +38,29.8,30.9,34.1,36.2 39,9.2,9.6,10.5,11.3 40,-0.6,-0.5,-0.7,-0.7 41,54.0,52.3,51.2,50.2 42,0.5,0.6,0.6,0.6 43,-0.2,-0.2,-0.2,-0.2 -44,70.6,68.8,67.9,68.9 +44,70.6,68.8,67.9,69.4 45,1.2,1.1,1.1,1.2 46,-2.1,-2.0,-2.2,-2.2 47,-2.1,-1.8,-2.1,-2.2 @@ -50,16 +50,16 @@ rid,res1,res2,res3,res4 49,-0.0,-0.0,-0.0,-0.0 50,-26.5,-23.7,-31.1,-33.9 51,-0.3,-0.3,-0.5,-0.5 -52,-187.0,-187.5,-193.6,-200.7 -53,-130.0,-129.3,-132.7,-136.9 -54,31.3,33.8,32.1,41.9 -55,86.1,90.9,95.0,102.5 +52,-187.0,-187.5,-193.6,-201.6 +53,-130.0,-129.3,-132.7,-137.7 +54,31.3,33.7,32.0,41.7 +55,86.1,90.8,94.7,102.1 56,0.0,0.0,0.0,0.0 -57,-14.1,-15.6,-16.0,-14.5 -58,-15.5,-17.1,-17.5,-15.9 +57,-14.1,-15.6,-15.9,-14.4 +58,-15.5,-17.0,-17.4,-15.8 59,-66.1,-66.2,-66.2,-66.4 60,-67.3,-67.2,-67.3,-67.4 -61,-1.0,-0.5,-0.6,-1.3 -62,-17.2,-17.7,-23.8,-19.4 +61,-1.0,-0.6,-0.8,-1.7 +62,-17.4,-18.0,-24.3,-20.0 63,-12.7,-13.0,-23.4,-13.8 -64,-46.9,-47.9,-48.8,-51.3 +64,-46.9,-48.1,-49.2,-52.0 diff --git a/taxcalc/tests/test_reforms.py b/taxcalc/tests/test_reforms.py index 197609195..0a3926067 100644 --- a/taxcalc/tests/test_reforms.py +++ b/taxcalc/tests/test_reforms.py @@ -383,4 +383,4 @@ def test_ext_reform(tests_path): iitax_ext = calc_ext.array('iitax') rdiff = iitax_ext - iitax_end weighted_sum_rdiff = (rdiff * calc_end.array('s006')).sum() * 1.0e-9 - assert np.allclose([weighted_sum_rdiff], [-233.447], rtol=0.0, atol=0.01) + assert np.allclose([weighted_sum_rdiff], [-233.417], rtol=0.0, atol=0.01)