Help needed with error after including indexed parameters in the baseline

[hdublois]

I'm trying to model some CTC provisions relative to TCJA permanence (relying on the ext.json changes), and I'm getting an error when trying to index the ACTC values in my baseline.

Specifically, it's these lines of code in my baseline that are problematic:

"ACTC_c": {"2026": 1776.67},
"ACTC_c-indexed": {"2026": True},
"ACTC_c": {"2032": 2000.00},
"ACTC_c-indexed": {"2032": False},

The error I'm receiving is:

TypeError: '<' not supported between instances of 'int' and 'str'

When I remove the specifications to index the ACTC, the error goes away.

Any suggestions on how to solve this? Any help would be greatly appreciated!

(Also, as this is my first Github post, please let me know if I'm not posting this in the correct format).

Here is the full specification for the baseline and reform:

_baseline = {}

tcja_baseline = {

"II_rt1": {"2026": 0.10},
"II_brk1": {"2026": [12250.0, 24500.0, 12250.0, 17500.0, 24500.0]},
"PT_rt1": {"2026": 0.10},
"PT_brk1": {"2026": [12250.0, 24500.0, 12250.0, 17500.0, 24500.0]},
"II_rt2": {"2026": 0.12},
"II_brk2": {"2026": [49750.0, 99500.0, 49750.0, 66600.0, 99500.0]},
"PT_rt2": {"2026": 0.12},
"PT_brk2": {"2026": [49750.0, 99500.0, 49750.0, 66600.0, 99500.0]},
"II_rt3": {"2026": 0.22},
"II_brk3": {"2026": [106100.0, 212200.0, 106100.0, 106100.0, 212200.0]},
"PT_rt3": {"2026": 0.22},
"PT_brk3": {"2026": [106100.0, 212200.0, 106100.0, 106100.0, 212200.0]},
"II_rt4": {"2026": 0.24},
"II_brk4": {"2026": [202550.0, 405050.0, 202550.0, 202550.0, 405050.0]},
"PT_rt4": {"2026": 0.24},
"PT_brk4": {"2026": [202550.0, 405050.0, 202550.0, 202550.0, 405050.0]},
"II_rt5": {"2026": 0.32},
"II_brk5": {"2026": [257200.0, 514400.0, 257200.0, 257200.0, 514400.0]},
"PT_rt5": {"2026": 0.32},
"PT_brk5": {"2026": [257200.0, 514400.0, 257200.0, 257200.0, 514400.0]},
"II_rt6": {"2026": 0.35},
"II_brk6": {"2026": [642950.0, 771550.0, 385760.0, 642950.0, 771550.0]},
"PT_rt6": {"2026": 0.35},
"PT_brk6": {"2026": [642950.0, 771550.0, 385760.0, 642950.0, 771550.0]},
"II_rt7": {"2026": 0.37},
"II_brk7": {"2026": [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]},
"PT_rt7": {"2026": 0.37},
"PT_brk7": {"2026": [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]},
"CTC_c": {"2026": 2000.00},
"ACTC_c": {"2026": 1776.67},
"ACTC_c-indexed": {"2026": True},
"ACTC_c": {"2032": 2000.00},
"ACTC_c-indexed": {"2032": False},
"ODC_c": {"2026": 500.00},
"CTC_ps": {"2026": [200000.0, 400000.0, 200000.0, 200000.0, 400000.0]},
"ACTC_Income_thd": {"2026": 2500.00},
"AMT_em": {"2026": [90400.0, 140700.0, 70300.0, 90400.0, 140700.0]},
"AMT_em_ps": {"2026": [642950.0, 1285950.0, 642950.0, 642950.0, 1285950.0]},
"AMT_em_pe": {"2026": 940953.35},
"STD": {"2026": [15450.0, 30850.0, 15450.0, 23150.0, 30850.0]},
"ID_AllTaxes_c": {"2026": [10000.0, 10000.0, 5000.0, 10000.0, 10000.0]},
"ID_Charity_crt_cash": {"2026": 0.60},
"ID_Casualty_hc": {"2026": 1.00},
"ID_Miscellaneous_hc": {"2026": 1.00},
"ID_ps": {"2026": [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]},
"ID_prt": {"2026": 0.00},
"ID_crt": {"2026": 1.00},
"II_em": {"2026": 0.00},
"II_em_ps": {"2026": [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]},
"PT_qbid_rt": {"2026": 0.20},
"PT_qbid_taxinc_thd": {"2026": [202550.0, 405050.0, 202550.0, 405050.0, 202550.0]},
"PT_qbid_taxinc_gap": {"2026": [50000.0, 100000.0, 50000.0, 50000.0, 100000.0]},
"PT_qbid_w2_wages_rt": {"2026": 0.50},
"PT_qbid_alt_w2_wages_rt": {"2026": 0.25},
"PT_qbid_alt_property_rt": {"2026": 0.025},
"ALD_BusinessLosses_c": {"2029": [342904.94, 685809.88, 342904.94, 342904.94, 685809.88]}

}

allreforms = {

"CTC_c": {"2025": 2500.00,
          "2026": 2500.00,
          "2027": 2500.00,
          "2028": 2500.00,
          "2029": 2000.00},
"CTC_c-indexed": {"2029": True},
"ACTC_c": {"2026": 1776.67},
"ACTC_c-indexed": {"2026": True}    

}_

And here is the full error:

---

TypeError Traceback (most recent call last)
Cell In[32], line 1
----> 1 run_calc(
2 # Define Year Range
3 yr_range = range(2025, 2035), #
4 # Create Reform Lists
5 refs_policy = [tcja_baseline, reform1, reform2], # reform
6 refs_base = [baseline, tcja_baseline, reform1, reform2], # baseline
7 # Set Records
8 rec = recs_tmd,
9 # Create Index Labels
10 df = pd.DataFrame(index=["TCJA", "CTC Changes", "ACTC Changes"])
11 )

Cell In[28], line 11, in run_calc(yr_range, refs_policy, refs_base, rec, df)
9 calc_base = Calculator(pol_base, rec)
10 calc_base.advance_to_year(year)
---> 11 pol_ref.implement_reform(ref_policy)
12 calc_ref=Calculator(pol_ref, rec)
13 calc_ref.advance_to_year(year)

File ~/anaconda3/envs/fga-taxcalc-dev/lib/python3.12/site-packages/taxcalc/policy.py:150, in Policy.implement_reform(self, reform, print_warnings, raise_errors)
145 """
146 Implement reform using Tax-Calculator syled reforms/adjustments. Users
147 may also use the adjust method with ParamTools styled reforms.
148 """
149 # need to do conversion:
--> 150 return self._update(reform, print_warnings, raise_errors)

File ~/anaconda3/envs/fga-taxcalc-dev/lib/python3.12/site-packages/taxcalc/parameters.py:679, in Parameters._update(self, revision, print_warnings, raise_errors)
671 msg = (
672 f"{param} must be a year:value dictionary "
673 f"if you are not using the new adjust method."
674 )
675 raise pt.ValidationError(
676 {"errors": {"schema": msg}},
677 None
678 )
--> 679 return self.adjust(
680 new_params,
681 print_warnings=print_warnings,
682 raise_errors=raise_errors
683 )

File ~/anaconda3/envs/fga-taxcalc-dev/lib/python3.12/site-packages/taxcalc/parameters.py:183, in Parameters.adjust(self, params_or_path, print_warnings, raise_errors, **kwargs)
174 try:
175 # Wrap all updates in adjust_with_indexing in a transaction and
176 # defer related-parameter validation until all intermediate updates
177 # are complete.
178 with self.transaction(
179 defer_validation=True,
180 raise_errors=True,
181 ignore_warnings=kwargs["ignore_warnings"],
182 ):
--> 183 return self.adjust_with_indexing(
184 params_or_path, raise_errors=True, **kwargs
185 )
186 except pt.ValidationError as ve:
187 if self.errors and raise_errors:

File ~/anaconda3/envs/fga-taxcalc-dev/lib/python3.12/site-packages/taxcalc/parameters.py:425, in Parameters.adjust_with_indexing(self, params_or_path, **kwargs)
423 if base_param in params:
424 min_index_change_year = min(indexed_changes.keys())
--> 425 vos = self.sel[params[base_param]]["year"].lt(
426 min_index_change_year, strict=False
427 )
429 if list(vos):
430 min_adj_year = min(vos, key=lambda vo: vo["year"])[
431 "year"
432 ]

File ~/anaconda3/envs/fga-taxcalc-dev/lib/python3.12/site-packages/paramtools/values.py:84, in ValueBase.lt(self, value, strict)
83 def lt(self, value, strict=True):
---> 84 return self.cmp_attr.lt(strict, **{self.label: value})

File ~/anaconda3/envs/fga-taxcalc-dev/lib/python3.12/site-packages/paramtools/values.py:361, in Values.lt(self, strict, **labels)
350 def lt(self, strict=True, **labels):
351 """
352 Returns values that have label values less than the label value:
353
(...) 358
359 """
--> 361 return self._cmp("lt", strict, **labels)

File ~/anaconda3/envs/fga-taxcalc-dev/lib/python3.12/site-packages/paramtools/values.py:282, in Values._cmp(self, op, strict, **labels)
279 elif skl is None and not strict:
280 return QueryResult(self, list(self.index))
--> 282 skl_result = getattr(self.skls[label], op)(value)
283 if not strict:
284 match_index = skl_result.index if skl_result else []

File ~/anaconda3/envs/fga-taxcalc-dev/lib/python3.12/site-packages/paramtools/sorted_key_list.py:84, in SortedKeyList.lt(self, value)
81 def lt(self, value):
82 key = self.keyfunc(value)
83 irange = list(
---> 84 self.sorted_key_list_2.irange_key(
85 max_key=key, inclusive=(True, False)
86 )
87 )
88 if irange:
89 return SortedKeyListResult(irange)

File ~/anaconda3/envs/fga-taxcalc-dev/lib/python3.12/site-packages/sortedcontainers/sortedlist.py:2223, in SortedKeyList.irange_key(self, min_key, max_key, inclusive, reverse)
2221 max_idx = bisect_right(_keys[max_pos], max_key)
2222 else:
-> 2223 max_pos = bisect_left(_maxes, max_key)
2225 if max_pos == len(_maxes):
2226 max_pos -= 1

TypeError: '<' not supported between instances of 'int' and 'str'

[martinholmer]

@hdublois, Sorry you're having difficulty using Tax-Calculator.

We have no way to help you without seeing the Python code that generates the error.
Please show the full Python script and the error traceback.

Also, please describe in words the CTC-related revision (to the basic TCJA extension) you want to analyze.

[hdublois]

@martinholmer Apologies! I've attached screenshots of the Jupyter notebook script below, including the error traceback.

All I'm attempting to do is change the CTC values to a fixed value for 2025 - 2029, and then index them to inflation. However, the error appears to be associated with the baseline rather than the reform. When I remove the indexed ACTC parameter from the TCJA permanence baseline, the error goes away--but I want to preserve that change, not get rid of it.

[martinholmer]

@hdublois, Thanks for the additional detail, which was very helpful.

I'm confused by your specification of the Reform Lists:

The reform specification in refs_policy makes sense, but refs_base is confusing. First, a trivial point: the baseline (which you have set to {}) is redundant. But more confusing is the third item in the list: allreforms. Adding that third item makes the baseline policy and the reform policy identical. Is that really what you want to analyze?

[martinholmer]

@hdublois, Your description is:

All I'm attempting to do is change the CTC values to a fixed value for 2025-2029,
and then index them to inflation.  However, the error appears to be associated 
with the baseline rather than the reform.  When I remove the indexed ACTC 
parameter from the TCJA permanence baseline, the error goes away -- but I want
to preserve that change, not get rid of it.

I've changed, in pending PR #2904, how Tax-Calculator handles the interaction between the ACTC_c and CTC_c parameters, and therefore, also changed the specification of the ext.json reform.

Using the changes in PR #2904, I've analyzed your reform (as I understand it) using the Tax-Calculator CLI tool, tc:

% cat ctc.json 
{
    "CTC_c": {
        "2026": 2500.00,
        "2027": 2500.00,
        "2028": 2500.00,
        "2029": 2000.00
    },
    "CTC_c-indexed": {"2029": true}
}

% tc ../tmd.csv 2026 --numyears 10 --baseline ext.json --reform ext.json+ctc.json --exact --params --tables
Read input data for 2021; input data were extrapolated to 2026
Write baseline policy parameter values to file tmd-26-ext-ext+ctc-#-params.bas
Write reform policy parameter values to file tmd-26-ext-ext+ctc-#-params.ref
Write tabular output to file tmd-26-ext-ext+ctc-#-tables.text
Advance input data and  policy to 2027
Write baseline policy parameter values to file tmd-27-ext-ext+ctc-#-params.bas
Write reform policy parameter values to file tmd-27-ext-ext+ctc-#-params.ref
Write tabular output to file tmd-27-ext-ext+ctc-#-tables.text
Advance input data and  policy to 2028
Write baseline policy parameter values to file tmd-28-ext-ext+ctc-#-params.bas
Write reform policy parameter values to file tmd-28-ext-ext+ctc-#-params.ref
Write tabular output to file tmd-28-ext-ext+ctc-#-tables.text
Advance input data and  policy to 2029
Write baseline policy parameter values to file tmd-29-ext-ext+ctc-#-params.bas
Write reform policy parameter values to file tmd-29-ext-ext+ctc-#-params.ref
Write tabular output to file tmd-29-ext-ext+ctc-#-tables.text
Advance input data and  policy to 2030
Write baseline policy parameter values to file tmd-30-ext-ext+ctc-#-params.bas
Write reform policy parameter values to file tmd-30-ext-ext+ctc-#-params.ref
Write tabular output to file tmd-30-ext-ext+ctc-#-tables.text
Advance input data and  policy to 2031
Write baseline policy parameter values to file tmd-31-ext-ext+ctc-#-params.bas
Write reform policy parameter values to file tmd-31-ext-ext+ctc-#-params.ref
Write tabular output to file tmd-31-ext-ext+ctc-#-tables.text
Advance input data and  policy to 2032
Write baseline policy parameter values to file tmd-32-ext-ext+ctc-#-params.bas
Write reform policy parameter values to file tmd-32-ext-ext+ctc-#-params.ref
Write tabular output to file tmd-32-ext-ext+ctc-#-tables.text
Advance input data and  policy to 2033
Write baseline policy parameter values to file tmd-33-ext-ext+ctc-#-params.bas
Write reform policy parameter values to file tmd-33-ext-ext+ctc-#-params.ref
Write tabular output to file tmd-33-ext-ext+ctc-#-tables.text
Advance input data and  policy to 2034
Write baseline policy parameter values to file tmd-34-ext-ext+ctc-#-params.bas
Write reform policy parameter values to file tmd-34-ext-ext+ctc-#-params.ref
Write tabular output to file tmd-34-ext-ext+ctc-#-tables.text
Advance input data and  policy to 2035
Write baseline policy parameter values to file tmd-35-ext-ext+ctc-#-params.bas
Write reform policy parameter values to file tmd-35-ext-ext+ctc-#-params.ref
Write tabular output to file tmd-35-ext-ext+ctc-#-tables.text
Execution time is 59.5 seconds

% grep CTC_c tmd-??-ext-ext+ctc-#-params.bas | grep -v under6
tmd-26-ext-ext+ctc-#-params.bas:CTC_c 2000.0
tmd-26-ext-ext+ctc-#-params.bas:ACTC_c 1776.67
tmd-27-ext-ext+ctc-#-params.bas:CTC_c 2000.0
tmd-27-ext-ext+ctc-#-params.bas:ACTC_c 1818.24
tmd-28-ext-ext+ctc-#-params.bas:CTC_c 2000.0
tmd-28-ext-ext+ctc-#-params.bas:ACTC_c 1858.06
tmd-29-ext-ext+ctc-#-params.bas:CTC_c 2000.0
tmd-29-ext-ext+ctc-#-params.bas:ACTC_c 1898.57
tmd-30-ext-ext+ctc-#-params.bas:CTC_c 2000.0
tmd-30-ext-ext+ctc-#-params.bas:ACTC_c 1940.53
tmd-31-ext-ext+ctc-#-params.bas:CTC_c 2000.0
tmd-31-ext-ext+ctc-#-params.bas:ACTC_c 1983.8
tmd-32-ext-ext+ctc-#-params.bas:CTC_c 2000.0
tmd-32-ext-ext+ctc-#-params.bas:ACTC_c 2028.24
tmd-33-ext-ext+ctc-#-params.bas:CTC_c 2000.0
tmd-33-ext-ext+ctc-#-params.bas:ACTC_c 2074.28
tmd-34-ext-ext+ctc-#-params.bas:CTC_c 2000.0
tmd-34-ext-ext+ctc-#-params.bas:ACTC_c 2120.95
tmd-35-ext-ext+ctc-#-params.bas:CTC_c 2000.0
tmd-35-ext-ext+ctc-#-params.bas:ACTC_c 2168.67

% grep CTC_c tmd-??-ext-ext+ctc-#-params.ref | grep -v under6
tmd-26-ext-ext+ctc-#-params.ref:CTC_c 2500.0
tmd-26-ext-ext+ctc-#-params.ref:ACTC_c 1776.67
tmd-27-ext-ext+ctc-#-params.ref:CTC_c 2500.0
tmd-27-ext-ext+ctc-#-params.ref:ACTC_c 1818.24
tmd-28-ext-ext+ctc-#-params.ref:CTC_c 2500.0
tmd-28-ext-ext+ctc-#-params.ref:ACTC_c 1858.06
tmd-29-ext-ext+ctc-#-params.ref:CTC_c 2000.0
tmd-29-ext-ext+ctc-#-params.ref:ACTC_c 1898.57
tmd-30-ext-ext+ctc-#-params.ref:CTC_c 2044.2
tmd-30-ext-ext+ctc-#-params.ref:ACTC_c 1940.53
tmd-31-ext-ext+ctc-#-params.ref:CTC_c 2089.79
tmd-31-ext-ext+ctc-#-params.ref:ACTC_c 1983.8
tmd-32-ext-ext+ctc-#-params.ref:CTC_c 2136.6
tmd-32-ext-ext+ctc-#-params.ref:ACTC_c 2028.24
tmd-33-ext-ext+ctc-#-params.ref:CTC_c 2185.1
tmd-33-ext-ext+ctc-#-params.ref:ACTC_c 2074.28
tmd-34-ext-ext+ctc-#-params.ref:CTC_c 2234.26
tmd-34-ext-ext+ctc-#-params.ref:ACTC_c 2120.95
tmd-35-ext-ext+ctc-#-params.ref:CTC_c 2284.53
tmd-35-ext-ext+ctc-#-params.ref:ACTC_c 2168.67

Are those the baseline and reform parameter values that you want to analyze?

If so, then the change in aggregate income tax liability over the ten-year budget-window is:

% tail -1 tmd-??-ext-ext+ctc-#-tables.text | awk '$1~/A/{n++;c+=$4}END{print n,c}'                        
10 -135.2

[martinholmer]

@hdublois, Thank you for reporting the child-tax-credit-related problem in Tax-Calculator 4.6.1.

As mentioned above, the merge of pull request #2904 fixes this problem. You can continue your CTC analysis by downloading the source code and building the taxcalc package on your computer, or you can wait for the release of Tax-Calculator 4.6.2, which I hope will be available in the next few days (after pull request #2905 is merged).

If you have any other problems using Tax-Calculator, please raise another issue.

[hdublois]

Fixed! Thanks @martinholmer !