From 9ff650f63017474e4aac46cef65f4b929f844fd5 Mon Sep 17 00:00:00 2001 From: martinholmer Date: Fri, 20 Mar 2026 18:16:04 -0400 Subject: [PATCH 1/5] Move from using 2021 TMD data to using 2022 TMD data --- taxcalc/__init__.py | 2 +- taxcalc/growfactors.csv | 49 +++++++++++++++++++++-------------------- taxcalc/records.py | 2 +- taxcalc/taxcalcio.py | 13 +++++++++++ 4 files changed, 40 insertions(+), 26 deletions(-) diff --git a/taxcalc/__init__.py b/taxcalc/__init__.py index 2bd13423f..8da6dae3d 100644 --- a/taxcalc/__init__.py +++ b/taxcalc/__init__.py @@ -14,6 +14,6 @@ from taxcalc.utils import * from taxcalc.cli import * -__version__ = '6.4.1' +__version__ = '6.4.1a' __min_python3_version__ = 11 __max_python3_version__ = 13 diff --git a/taxcalc/growfactors.csv b/taxcalc/growfactors.csv index 32b77d00b..ee420db1a 100644 --- a/taxcalc/growfactors.csv +++ b/taxcalc/growfactors.csv @@ -1,26 +1,27 @@ YEAR,ATXPY,ASCHF,ABOOK,ACPIU,ACPIM,AWAGE,ASCHCI,ASCHCL,ASCHEI,ASCHEL,AINTS,ADIVS,ACGNS,ASOCSEC,AUCOMP,AIPD,ABENOTHER,ABENMCARE,ABENMCAID,ABENSSI,ABENSNAP,ABENWIC,ABENHOUSING,ABENTANF,ABENVET 2011,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0 -2012,1.043862,0.950283,1.104992,1.0209,1.0365,1.032649,1.049023,0.956138,1.165922,0.926962,0.923588,1.327776,1.58966,1.02827,0.7711,0.9231,0.992359,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0 -2013,1.012518,1.142179,1.033784,1.014791,1.024602,1.019984,0.99505,1.050098,0.997245,1.013128,0.893658,0.819381,0.776217,1.014786,0.728829,0.896219,0.992515,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0 -2014,1.029476,0.931683,0.976566,1.015927,1.023917,1.039999,1.040616,1.030349,1.075978,0.991321,0.925886,1.17606,1.387522,1.004801,0.641103,0.970506,0.99257,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0 -2015,1.043858,0.508206,0.999544,1.001235,1.026485,1.024119,1.038052,1.040061,1.04481,1.057257,1.013311,1.013846,1.004308,1.017188,0.81793,0.988666,1.053858,1.023325,1.041528,1.019361,1.102667,1.007792,1.026748,1.132657,1.04693 -2016,1.021978,1.071198,0.984833,1.012621,1.037807,1.006659,0.984484,1.005593,0.982695,0.983807,0.999649,0.968237,0.881651,0.991403,0.933831,1.001764,1.097065,1.011695,1.010367,0.993375,0.989722,1.002577,1.01625,0.828168,1.105413 -2017,1.049373,0.907035,1.018491,1.021273,1.025035,1.040577,1.060677,1.132498,1.093477,1.160123,1.088642,1.102389,1.344721,1.00723,0.94186,1.029301,1.011911,1.030968,1.014601,0.981621,1.0,0.998715,1.063959,1.0,1.0 -2018,1.042394,0.976786,1.074059,1.0245,1.019707,1.041821,1.042769,1.042713,1.074048,1.074033,1.031272,1.076804,1.074755,1.018778,0.92284,1.050825,1.103035,1.045097,1.045897,1.005738,1.0,1.002574,1.034828,1.0,1.0 -2019,1.032351,0.979401,1.019085,1.017913,1.028328,1.039292,1.004274,1.004387,1.019131,1.019122,1.014806,1.041751,0.925878,1.031182,0.940635,1.040577,1.054052,1.052158,1.045866,1.000751,1.0,1.002567,1.034809,1.0,1.0 -2020,1.067957,1.167938,0.947032,1.012495,1.041121,1.006381,1.016054,1.015991,0.947016,0.94708,0.989319,1.091767,1.292516,1.023383,1.034222,1.076313,0.996727,1.050763,1.046106,1.00255,1.0,1.003841,1.034974,1.0,1.0 -2021,1.065517,1.126248,1.216697,1.047189,1.012343,1.079707,1.057058,1.05708,1.216716,1.216644,0.999214,1.057982,1.792117,1.011965,8.619252,1.073809,1.03007,1.047248,1.047927,1.001796,1.0,1.002551,1.034869,1.0,1.0 -2022,1.014347,1.742914,1.047552,1.08083,1.040311,1.076282,1.022527,1.022546,1.047553,1.047566,1.049118,1.042358,0.614105,1.04749,0.152665,1.022138,1.030159,1.048769,1.047573,0.999851,1.0,1.002545,1.034942,1.0,1.0 -2023,1.054201,1.03319,0.873178,1.047758,1.004761,1.042139,1.028961,1.028889,0.873183,0.873156,1.174061,1.015964,0.72997,1.085497,0.748857,1.062234,1.030193,1.050822,1.048715,1.000448,1.0,1.003807,1.034968,1.0,1.0 -2024,1.05941,0.42431,1.464113,1.021838,1.026755,1.05164,1.07187,1.071889,1.464111,1.464118,0.947213,1.189858,1.43944,1.053068,1.1413,1.067314,1.030334,1.048426,1.051767,0.99776,1.0,1.002528,1.034951,1.0,1.0 -2025,1.041632,1.044788,1.018618,1.022303,0.947671,1.04136,1.035487,1.035494,1.018582,1.018598,1.086173,1.050943,1.048825,1.032798,1.267482,1.049137,1.030635,1.046248,1.052213,1.002245,1.0,1.003783,1.034897,1.0,1.0 -2026,1.039652,1.070503,1.002596,1.024342,1.01461,1.038574,1.036202,1.036169,1.002606,1.002599,1.039571,1.050521,0.964765,1.029773,1.103105,1.047153,1.030633,1.072236,1.0,0.999552,1.0,1.002513,1.034808,1.0,1.0 -2027,1.037063,1.052003,0.996587,1.023148,1.01403,1.034901,1.031166,1.031214,0.996589,0.996617,1.051254,1.034598,0.965869,1.031145,1.045641,1.044347,1.030788,1.0,1.0,1.0,1.0,1.002506,1.034863,1.0,1.0 -2028,1.038667,1.042616,0.991454,1.022624,1.013836,1.03508,1.028193,1.028202,0.991435,0.991416,1.075829,1.0298,0.993501,1.03359,1.039205,1.045808,1.030942,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0 -2029,1.037699,1.036497,0.999548,1.022385,1.013791,1.034165,1.026764,1.026741,0.999601,0.999612,1.066552,1.033877,1.012343,1.033618,1.031439,1.044636,1.031131,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0 -2030,1.036237,1.033133,1.019395,1.022535,1.014029,1.032912,1.026209,1.02622,1.019337,1.019325,1.054094,1.033561,1.021054,1.034257,1.032431,1.043062,1.03133,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0 -2031,1.034778,1.028007,1.036394,1.022226,1.013974,1.032526,1.027023,1.027016,1.036391,1.036427,1.050305,1.032957,1.025966,1.036614,1.033538,1.041284,1.03151,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0 -2032,1.034722,1.023557,1.040127,1.022601,1.014264,1.032264,1.028726,1.02875,1.040116,1.040091,1.048447,1.032441,1.02936,1.036625,1.032221,1.041179,1.031644,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0 -2033,1.034484,1.019571,1.037226,1.022401,1.014267,1.0318,1.031493,1.031499,1.037269,1.037279,1.039731,1.032168,1.0306,1.035799,1.029666,1.040669,1.031857,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0 -2034,1.034773,1.01914,1.034899,1.022378,1.014402,1.032079,1.032644,1.032601,1.034904,1.034873,1.044366,1.03208,1.031022,1.035722,1.028596,1.040776,1.032059,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0 -2035,1.035282,1.015356,1.034959,1.022404,1.014461,1.032062,1.032005,1.03198,1.034948,1.034965,1.041311,1.031909,1.031458,1.034008,1.029682,1.041135,1.032203,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0 +2012,1.043862,0.950283,1.104992,1.0209,1.0367,1.032649,1.049023,0.956138,1.165922,0.926962,0.923588,1.327776,1.58966,1.02827,0.7711,0.9231,0.992359,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0 +2013,1.012518,1.142179,1.033784,1.014791,1.024597,1.019984,0.99505,1.050098,0.997245,1.013128,0.893658,0.819381,0.776217,1.014786,0.728829,0.896219,0.992515,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0 +2014,1.029476,0.931683,0.976566,1.015927,1.024007,1.039999,1.040616,1.030349,1.075978,0.991321,0.925886,1.17606,1.387522,1.004801,0.641103,0.970506,0.99257,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0 +2015,1.043858,0.508206,0.999544,1.001235,1.026386,1.024119,1.038052,1.040061,1.04481,1.057257,1.013311,1.013846,1.004308,1.017188,0.81793,0.988666,1.053858,1.023325,1.041528,1.019361,1.102667,1.007792,1.026748,1.132657,1.04693 +2016,1.021978,1.071198,0.984833,1.012621,1.03789,1.006659,0.984484,1.005593,0.982695,0.983807,0.999649,0.968237,0.881651,0.991403,0.933831,1.001764,1.097065,1.011695,1.010367,0.993375,0.989722,1.002577,1.01625,0.828168,1.105413 +2017,1.049373,0.907035,1.018491,1.021273,1.025028,1.040577,1.060677,1.132498,1.093477,1.160123,1.088642,1.102389,1.344721,1.00723,0.94186,1.029301,1.011911,1.030968,1.014601,0.981621,1.0,0.998715,1.063959,1.0,1.0 +2018,1.042394,0.976786,1.074059,1.0245,1.019702,1.041821,1.042769,1.042713,1.074048,1.074033,1.031272,1.076804,1.074755,1.018778,0.92284,1.050825,1.103035,1.045097,1.045897,1.005738,1.0,1.002574,1.034828,1.0,1.0 +2019,1.032351,0.979401,1.019085,1.017913,1.028321,1.039292,1.004274,1.004387,1.019131,1.019122,1.014806,1.041751,0.925878,1.031182,0.940635,1.040577,1.054052,1.052158,1.045866,1.000751,1.0,1.002567,1.034809,1.0,1.0 +2020,1.067957,1.167938,0.947032,1.012495,1.041111,1.006381,1.016054,1.015991,0.947016,0.94708,0.989319,1.091767,1.292516,1.023383,1.034222,1.076313,0.996727,1.050763,1.046106,1.00255,1.0,1.003841,1.034974,1.0,1.0 +2021,1.071132,1.587189,1.283298,1.047189,1.01234,1.08209,1.041336,1.041335,1.283277,1.283185,0.912943,1.164429,1.792117,1.011965,8.619252,1.079518,1.03007,1.047248,1.047927,1.001796,1.0,1.002551,1.034869,1.0,1.0 +2022,1.012519,1.122753,1.126169,1.079668,1.04053,1.069673,1.011446,1.011444,1.126174,1.126257,1.065769,1.053916,0.614105,1.047964,0.152665,1.020194,1.030159,1.048769,1.047573,0.999851,1.0,1.002545,1.034942,1.0,1.0 +2023,1.071685,0.866302,1.082346,1.041353,1.004613,1.047498,1.08617,1.08622,1.082383,1.082323,1.115812,1.180977,0.755346,1.086103,0.748857,1.079838,1.030193,1.050822,1.048715,1.000448,1.0,1.003807,1.034968,1.0,1.0 +2024,1.048148,0.804922,1.043234,1.029525,1.026747,1.048019,1.042794,1.042768,1.043195,1.043207,1.04517,1.025545,1.3078,1.053819,1.257741,1.056041,1.030334,1.048426,1.051767,0.99776,1.0,1.002528,1.034951,1.0,1.0 +2025,1.041816,1.332261,1.042489,1.027674,1.031019,1.041912,1.033534,1.0335,1.042495,1.042459,1.04848,1.020951,1.262058,1.050753,1.150139,1.049347,1.030635,1.046248,1.052213,1.002245,1.0,1.003783,1.034897,1.0,1.0 +2026,1.040067,0.92138,1.041261,1.029301,1.032702,1.034974,1.04156,1.041597,1.041261,1.041273,1.104211,1.056798,1.03124,1.034979,1.092855,1.047499,1.030633,1.072236,1.0,0.999552,1.0,1.002513,1.034808,1.0,1.0 +2027,1.036538,0.958592,0.994087,1.025417,1.029,1.035776,1.041189,1.041154,0.994107,0.994125,1.070594,0.993921,0.957494,1.031636,1.062345,1.043841,1.030788,1.0,1.0,1.0,1.0,1.002506,1.034863,1.0,1.0 +2028,1.035494,0.970307,0.993447,1.023663,1.030774,1.034248,1.039941,1.039927,0.993419,0.993402,1.086673,0.992658,0.940374,1.034233,1.025967,1.042648,1.030942,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0 +2029,1.033595,0.980131,1.000166,1.022858,1.030924,1.033076,1.039067,1.039111,1.000186,1.000222,1.075786,0.991511,0.975699,1.033447,1.01468,1.040489,1.031131,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0 +2030,1.033898,0.989135,1.017738,1.022663,1.031094,1.032667,1.038678,1.03866,1.017736,1.017715,1.054557,1.01322,0.998445,1.033943,1.012472,1.04064,1.03133,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0 +2031,1.03494,0.995169,1.028526,1.022531,1.030984,1.032004,1.037806,1.0378,1.028513,1.028538,1.051646,1.028241,1.012539,1.036568,1.026608,1.041542,1.03151,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0 +2032,1.035457,0.999777,1.034817,1.022578,1.031257,1.031167,1.036369,1.036352,1.03482,1.034796,1.048854,1.036945,1.020192,1.036387,1.029998,1.041845,1.031644,,,,,,,, +2033,1.035087,1.0014,1.036083,1.022611,1.030977,1.030948,1.035302,1.035308,1.036065,1.03609,1.041747,1.040731,1.024714,1.035312,1.02726,1.041341,1.031857,,,,,,,, +2034,1.035075,1.003101,1.037118,1.022572,1.031017,1.030992,1.034961,1.034963,1.037148,1.037113,1.04445,1.041905,1.027937,1.033459,1.028351,1.041055,1.032059,,,,,,,, +2035,1.034658,1.005994,1.037998,1.022526,1.030974,1.031065,1.034724,1.034714,1.037993,1.038018,1.037198,1.042629,1.029854,1.031715,1.027569,1.040521,1.032203,,,,,,,, +2036,1.034438,1.005976,1.037274,1.022582,1.031058,1.031309,1.034389,1.034408,1.037258,1.037253,1.034837,1.041391,1.030058,1.033301,1.028547,1.040194,1.032293,,,,,,,, diff --git a/taxcalc/records.py b/taxcalc/records.py index 347bca30d..cc8c38e91 100644 --- a/taxcalc/records.py +++ b/taxcalc/records.py @@ -110,7 +110,7 @@ class instance: Records PUFCSV_YEAR = 2011 CPSCSV_YEAR = 2014 - TMDCSV_YEAR = 2021 + TMDCSV_YEAR = 2022 CODE_PATH = os.path.abspath(os.path.dirname(__file__)) VARINFO_FILE_NAME = 'records_variables.json' diff --git a/taxcalc/taxcalcio.py b/taxcalc/taxcalcio.py index 62f1cc0fd..11f3b58f9 100644 --- a/taxcalc/taxcalcio.py +++ b/taxcalc/taxcalcio.py @@ -24,6 +24,11 @@ add_quantile_table_row_variable, unweighted_sum, weighted_sum) +TMD_CREDIT_CLAIMING = { + 'eitc_claim_thd': {f'{Records.TMDCSV_YEAR}': 1600}, + 'actc_claim_thd': {f'{Records.TMDCSV_YEAR}': 1500}, +} + class TaxCalcIO(): """ @@ -418,6 +423,8 @@ def init(self, input_data, tax_year, baseline, reform, gfactors=policy_gfactors_bas, last_budget_year=last_b_year, ) + if self.tmd_input_data: + self.pol_bas.implement_reform(TMD_CREDIT_CLAIMING) for poldict in poldicts_bas: try: self.pol_bas.implement_reform( @@ -436,12 +443,16 @@ def init(self, input_data, tax_year, baseline, reform, gfactors=policy_gfactors_bas, last_budget_year=last_b_year, ) + if self.tmd_input_data: + self.pol_bas.implement_reform(TMD_CREDIT_CLAIMING) # ... the reform Policy object if self.specified_reform: self.pol_ref = Policy( gfactors=policy_gfactors_ref, last_budget_year=last_b_year, ) + if self.tmd_input_data: + self.pol_ref.implement_reform(TMD_CREDIT_CLAIMING) for poldict in poldicts_ref: try: self.pol_ref.implement_reform( @@ -460,6 +471,8 @@ def init(self, input_data, tax_year, baseline, reform, gfactors=policy_gfactors_bas, last_budget_year=last_b_year, ) + if self.tmd_input_data: + self.pol_ref.implement_reform(TMD_CREDIT_CLAIMING) # create Consumption object self.con = Consumption(last_budget_year=last_b_year) try: From 96e4bacd27ed93a72086ed3ca312b5a24698c946 Mon Sep 17 00:00:00 2001 From: martinholmer Date: Fri, 20 Mar 2026 23:19:29 -0400 Subject: [PATCH 2/5] Switch to using 2022 TMD input data and 2026 growfactors.csv --- .../run11-35.tables-expect | 44 ++++++------- .../run30-35.tables-expect | 44 ++++++------- .../input_data_tests/cps-35-params.baseline | 58 ++++++++--------- .../cli/input_data_tests/cps-35-params.reform | 58 ++++++++--------- taxcalc/cli/input_data_tests/cps-35.tables | 44 ++++++------- .../input_data_tests/puf-35-params.baseline | 58 ++++++++--------- .../cli/input_data_tests/puf-35-params.reform | 58 ++++++++--------- taxcalc/cli/input_data_tests/puf-35.tables | 44 ++++++------- .../input_data_tests/tmd-35-params.baseline | 62 +++++++++---------- .../cli/input_data_tests/tmd-35-params.reform | 62 +++++++++---------- taxcalc/cli/input_data_tests/tmd-35.tables | 44 ++++++------- taxcalc/growfactors.csv | 10 +-- taxcalc/tests/cpscsv_agg_expect.csv | 42 ++++++------- taxcalc/tests/reforms_expect.csv | 4 +- taxcalc/tests/test_benefits.py | 2 +- taxcalc/tests/test_policy.py | 24 +++---- taxcalc/tests/test_reforms.py | 4 +- 17 files changed, 331 insertions(+), 331 deletions(-) diff --git a/taxcalc/cli/behavioral_responses_tests/run11-35.tables-expect b/taxcalc/cli/behavioral_responses_tests/run11-35.tables-expect index 9ee1c83ee..530733954 100644 --- a/taxcalc/cli/behavioral_responses_tests/run11-35.tables-expect +++ b/taxcalc/cli/behavioral_responses_tests/run11-35.tables-expect @@ -1,29 +1,29 @@ Weighted Tax Reform Totals by Baseline Expanded-Income Decile for 2035 Returns ExpInc IncTax PayTax LSTax AllTax (#m) ($b) ($b) ($b) ($b) ($b) - 0 24.21 66.6 -1.4 5.0 0.0 3.6 - 1 24.21 584.2 -12.7 46.8 0.0 34.1 - 2 24.21 1073.3 -2.7 66.8 0.0 64.2 - 3 24.21 1429.7 14.7 78.0 0.0 92.8 - 4 24.21 1807.9 33.7 113.5 0.0 147.2 - 5 24.21 2289.4 64.1 159.8 0.0 223.9 - 6 24.21 2931.1 114.6 213.8 0.0 328.4 - 7 24.21 3853.4 206.6 305.7 0.0 512.3 - 8 24.21 5371.6 437.7 482.6 0.0 920.3 - 9 24.21 12429.6 2384.6 916.9 0.0 3301.4 - A 242.13 31836.8 3239.2 2388.9 0.0 5628.2 + 0 24.21 64.9 -1.4 5.0 0.0 3.6 + 1 24.21 581.7 -13.2 46.9 0.0 33.7 + 2 24.21 1073.1 -4.5 68.3 0.0 63.9 + 3 24.21 1434.8 13.1 79.1 0.0 92.2 + 4 24.21 1811.4 33.8 114.6 0.0 148.4 + 5 24.21 2290.5 63.0 158.2 0.0 221.2 + 6 24.21 2931.2 113.7 211.2 0.0 324.9 + 7 24.21 3848.0 201.9 302.0 0.0 503.9 + 8 24.21 5356.4 428.3 477.9 0.0 906.2 + 9 24.21 12395.0 2360.8 900.7 0.0 3261.5 + A 242.13 31787.0 3195.5 2363.9 0.0 5559.4 Weighted Tax Differences by Baseline Expanded-Income Decile for 2035 Returns ExpInc IncTax PayTax LSTax AllTax (#m) ($b) ($b) ($b) ($b) ($b) - 0 24.21 66.6 0.0 0.0 0.0 0.0 - 1 24.21 584.2 -0.7 0.0 0.0 -0.7 - 2 24.21 1073.3 -1.4 0.0 0.0 -1.4 - 3 24.21 1429.7 -1.8 0.0 0.0 -1.8 - 4 24.21 1807.9 -2.7 0.0 0.0 -2.7 - 5 24.21 2289.4 -4.3 0.0 0.0 -4.3 - 6 24.21 2931.1 -5.8 0.0 0.0 -5.8 - 7 24.21 3853.4 -7.9 0.0 0.0 -7.9 - 8 24.21 5371.6 -13.4 0.0 0.0 -13.4 - 9 24.21 12429.6 74.0 0.0 0.0 74.0 - A 242.13 31836.8 36.1 0.0 0.0 36.1 + 0 24.21 64.9 0.0 0.0 0.0 0.0 + 1 24.21 581.7 -0.6 0.0 0.0 -0.6 + 2 24.21 1073.1 -1.4 0.0 0.0 -1.4 + 3 24.21 1434.8 -1.8 0.0 0.0 -1.8 + 4 24.21 1811.4 -2.7 0.0 0.0 -2.7 + 5 24.21 2290.5 -4.3 0.0 0.0 -4.3 + 6 24.21 2931.2 -5.8 0.0 0.0 -5.8 + 7 24.21 3848.0 -7.7 0.0 0.0 -7.7 + 8 24.21 5356.4 -13.3 0.0 0.0 -13.3 + 9 24.21 12395.0 72.5 0.0 0.0 72.5 + A 242.13 31787.0 35.0 0.0 0.0 35.0 diff --git a/taxcalc/cli/behavioral_responses_tests/run30-35.tables-expect b/taxcalc/cli/behavioral_responses_tests/run30-35.tables-expect index 0024f3055..6459b15df 100644 --- a/taxcalc/cli/behavioral_responses_tests/run30-35.tables-expect +++ b/taxcalc/cli/behavioral_responses_tests/run30-35.tables-expect @@ -1,29 +1,29 @@ Weighted Tax Reform Totals by Baseline Expanded-Income Decile for 2035 Returns ExpInc IncTax PayTax LSTax AllTax (#m) ($b) ($b) ($b) ($b) ($b) - 0 24.21 66.6 -1.4 5.0 0.0 3.6 - 1 24.21 584.2 -12.7 46.8 0.0 34.1 - 2 24.21 1073.3 -2.6 66.9 0.0 64.2 - 3 24.21 1429.7 14.8 78.1 0.0 92.8 - 4 24.21 1807.9 33.8 113.5 0.0 147.3 - 5 24.21 2289.4 64.3 160.0 0.0 224.3 - 6 24.21 2931.1 114.8 213.9 0.0 328.7 - 7 24.21 3853.4 207.0 306.1 0.0 513.1 - 8 24.21 5371.6 438.1 482.8 0.0 920.9 - 9 24.21 12429.6 2353.3 913.9 0.0 3267.2 - A 242.13 31836.8 3209.3 2386.9 0.0 5596.2 + 0 24.21 64.9 -1.4 5.0 0.0 3.6 + 1 24.21 581.7 -13.2 46.9 0.0 33.7 + 2 24.21 1073.1 -4.4 68.4 0.0 63.9 + 3 24.21 1434.8 13.2 79.1 0.0 92.3 + 4 24.21 1811.4 33.8 114.6 0.0 148.5 + 5 24.21 2290.5 63.2 158.4 0.0 221.6 + 6 24.21 2931.2 114.0 211.3 0.0 325.2 + 7 24.21 3848.0 202.3 302.3 0.0 504.6 + 8 24.21 5356.4 428.8 478.2 0.0 907.0 + 9 24.21 12395.0 2329.8 897.8 0.0 3227.7 + A 242.13 31787.0 3166.1 2362.0 0.0 5528.1 Weighted Tax Differences by Baseline Expanded-Income Decile for 2035 Returns ExpInc IncTax PayTax LSTax AllTax (#m) ($b) ($b) ($b) ($b) ($b) - 0 24.21 66.6 0.0 0.0 0.0 0.0 - 1 24.21 584.2 -0.7 0.0 0.0 -0.7 - 2 24.21 1073.3 -1.3 0.0 0.0 -1.3 - 3 24.21 1429.7 -1.7 0.0 0.0 -1.7 - 4 24.21 1807.9 -2.6 0.0 0.0 -2.6 - 5 24.21 2289.4 -4.1 0.2 0.0 -4.0 - 6 24.21 2931.1 -5.6 0.1 0.0 -5.5 - 7 24.21 3853.4 -7.4 0.3 0.0 -7.1 - 8 24.21 5371.6 -13.0 0.3 0.0 -12.8 - 9 24.21 12429.6 42.7 -3.0 0.0 39.8 - A 242.13 31836.8 6.2 -2.1 0.0 4.2 + 0 24.21 64.9 0.0 0.0 0.0 0.0 + 1 24.21 581.7 -0.6 0.0 0.0 -0.6 + 2 24.21 1073.1 -1.3 0.0 0.0 -1.3 + 3 24.21 1434.8 -1.7 0.0 0.0 -1.7 + 4 24.21 1811.4 -2.6 0.0 0.0 -2.6 + 5 24.21 2290.5 -4.1 0.2 0.0 -3.9 + 6 24.21 2931.2 -5.5 0.1 0.0 -5.4 + 7 24.21 3848.0 -7.3 0.3 0.0 -7.0 + 8 24.21 5356.4 -12.8 0.3 0.0 -12.5 + 9 24.21 12395.0 41.5 -2.9 0.0 38.6 + A 242.13 31787.0 5.5 -1.9 0.0 3.6 diff --git a/taxcalc/cli/input_data_tests/cps-35-params.baseline b/taxcalc/cli/input_data_tests/cps-35-params.baseline index f85cce5bc..0e00a0d75 100644 --- a/taxcalc/cli/input_data_tests/cps-35-params.baseline +++ b/taxcalc/cli/input_data_tests/cps-35-params.baseline @@ -3,7 +3,7 @@ 2035 actc_claim_thd 0.0 2035 FICA_ss_trt_employer 0.062 2035 FICA_ss_trt_employee 0.062 -2035 SS_Earnings_c 248886.59 +2035 SS_Earnings_c 246849.08 2035 SECA_Earnings_thd 400.0 2035 SS_Earnings_thd 9e+99 2035 FICA_mc_trt_employer 0.0145 @@ -32,15 +32,15 @@ 2035 ALD_Dependents_Child_c 0.0 2035 ALD_Dependents_Elder_c 0.0 2035 ALD_Dependents_thd [0. 0. 0. 0. 0.] -2035 ALD_BusinessLosses_c [313370.78 626741.59 313370.78 313370.78 626741.59] +2035 ALD_BusinessLosses_c [316380.76 632761.53 316380.76 316380.76 632761.53] 2035 II_em 0.0 2035 II_em_ps [9.e+99 9.e+99 9.e+99 9.e+99 9.e+99] 2035 II_em_po_step_size [2500. 2500. 1250. 2500. 2500.] 2035 II_em_prt 0.02 2035 II_no_em_nu18 False -2035 STD [19708.09 39416.18 19708.09 29562.12 39416.18] -2035 STD_Dep 1652.54 -2035 STD_Aged [2509.44 2019.78 2019.78 2509.44 2019.78] +2035 STD [19897.38 39794.77 19897.38 29846.08 39794.77] +2035 STD_Dep 1668.41 +2035 STD_Aged [2533.5 2039.19 2039.19 2533.5 2039.19] 2035 STD_allow_charity_ded_nonitemizers True 2035 STD_charity_ded_nonitemizers_max [1000. 2000. 1000. 1000. 1000.] 2035 II_credit [0. 0. 0. 0. 0.] @@ -91,16 +91,16 @@ 2035 ID_c [9.e+99 9.e+99 9.e+99 9.e+99 9.e+99] 2035 Capital_loss_limitation [3000. 3000. 1500. 3000. 3000.] 2035 CG_rt1 0.0 -2035 CG_brk1 [ 60531.98 121063.96 60531.98 81035.73 121063.96] +2035 CG_brk1 [ 61113.39 122226.8 61113.39 81814.09 122226.8 ] 2035 CG_rt2 0.15 -2035 CG_brk2 [667749.1 751233.03 375616.53 709491.04 751233.03] +2035 CG_brk2 [674162.91 758448.74 379224.34 716305.83 758448.74] 2035 CG_rt3 0.2 2035 CG_brk3 [9.e+99 9.e+99 9.e+99 9.e+99 9.e+99] 2035 CG_rt4 1.0 2035 AMT_CG_rt1 0.0 -2035 AMT_CG_brk1 [ 60531.98 121063.96 60531.98 81035.73 121063.96] +2035 AMT_CG_brk1 [ 61113.39 122226.8 61113.39 81814.09 122226.8 ] 2035 AMT_CG_rt2 0.15 -2035 AMT_CG_brk2 [667749.1 751233.03 375616.53 709491.04 751233.03] +2035 AMT_CG_brk2 [674162.91 758448.74 379224.34 716305.83 758448.74] 2035 AMT_CG_rt3 0.2 2035 AMT_CG_brk3 [9.e+99 9.e+99 9.e+99 9.e+99 9.e+99] 2035 AMT_CG_rt4 1.0 @@ -108,42 +108,42 @@ 2035 CG_ec 0.0 2035 CG_reinvest_ec_rt 0.0 2035 II_rt1 0.1 -2035 II_brk1 [15178.9 30357.79 15178.9 21666.66 30357.79] +2035 II_brk1 [15324.69 30649.39 15324.69 21874.76 30649.39] 2035 II_rt2 0.12 -2035 II_brk2 [ 61694.87 123389.75 61694.87 82565.88 123389.75] +2035 II_brk2 [ 62287.47 124574.91 62287.47 83358.92 124574.91] 2035 II_rt3 0.22 -2035 II_brk3 [129387.85 258775.73 129387.85 129387.85 258775.73] +2035 II_brk3 [130630.65 261261.31 130630.65 130630.65 261261.31] 2035 II_rt4 0.24 -2035 II_brk4 [246993.7 493987.43 246993.7 246963.11 493987.43] +2035 II_brk4 [249366.13 498732.27 249366.13 249335.25 498732.27] 2035 II_rt5 0.32 -2035 II_brk5 [313646.21 627292.45 313646.21 313615.61 627292.45] +2035 II_brk5 [316658.84 633317.65 316658.84 316627.93 633317.65] 2035 II_rt6 0.35 -2035 II_brk6 [784161.45 940969.23 470484.64 784161.45 940969.23] +2035 II_brk6 [791693.43 950007.38 475003.69 791693.43 950007.38] 2035 II_rt7 0.37 2035 II_brk7 [9.e+99 9.e+99 9.e+99 9.e+99 9.e+99] 2035 II_rt8 1.0 2035 PT_qbid_rt 0.2 2035 PT_qbid_limited True -2035 PT_qbid_taxinc_thd [246963.11 493926.22 246993.7 246963.11 246963.11] +2035 PT_qbid_taxinc_thd [249335.25 498670.46 249366.13 249335.25 249335.25] 2035 PT_qbid_taxinc_gap [ 75000. 150000. 75000. 75000. 150000.] 2035 PT_qbid_w2_wages_rt 0.5 2035 PT_qbid_alt_w2_wages_rt 0.25 2035 PT_qbid_alt_property_rt 0.025 2035 PT_qbid_ps [9.e+99 9.e+99 9.e+99 9.e+99 9.e+99] 2035 PT_qbid_prt 0.0 -2035 PT_qbid_min_ded 489.63 -2035 PT_qbid_min_qbi 1224.09 +2035 PT_qbid_min_ded 494.36 +2035 PT_qbid_min_qbi 1235.85 2035 UI_em 0.0 2035 UI_thd [0. 0. 0. 0. 0.] -2035 AMT_em [110291.84 171619.47 85809.74 110291.84 171619.47] +2035 AMT_em [111351.19 173267.91 86633.95 111351.19 173267.91] 2035 AMT_prt 0.5 -2035 AMT_em_ps [ 612052.31 1224104.66 612052.31 612052.31 1224104.66] -2035 AMT_child_em 11935.03 +2035 AMT_em_ps [ 617931.19 1235862.36 617931.19 617931.19 1235862.36] +2035 AMT_child_em 12049.67 2035 AMT_child_em_c_age 18 2035 AMT_rt1 0.26 -2035 AMT_brk1 [299293.6 299293.6 149646.79 299293.6 299293.6 ] +2035 AMT_brk1 [302168.34 302168.34 151084.19 302168.34 302168.34] 2035 AMT_rt2_addon 0.02 -2035 AMT_em_pe 782447.7 +2035 AMT_em_pe 789963.22 2035 CDCC_c 3000.0 2035 CDCC_ps1 15000.0 2035 CDCC_ps2 [ 75000. 150000. 75000. 75000. 75000.] @@ -154,27 +154,27 @@ 2035 CDCC_po2_step_size [2000. 4000. 2000. 2000. 2000.] 2035 CDCC_po_rate_per_step 0.01 2035 CDCC_refundable False -2035 CTC_c 2693.02 +2035 CTC_c 2718.89 2035 CTC_c_under6_bonus 0.0 2035 CTC_include17 False 2035 CTC_is_refundable False 2035 ODC_is_refundable False 2035 CTC_ps [200000. 400000. 200000. 200000. 400000.] 2035 CTC_prt 0.05 -2035 ACTC_c 2080.97 +2035 ACTC_c 2100.96 2035 ODC_c 500.0 2035 NIIT_thd [200000. 250000. 125000. 200000. 250000.] 2035 NIIT_PT_taxed False 2035 NIIT_rt 0.038 -2035 EITC_c [ 812.82 5419.12 8955.55 10075.6 ] +2035 EITC_c [ 820.63 5471.17 9041.57 10172.4 ] 2035 EITC_rt [0.0765 0.34 0.4 0.45 ] 2035 EITC_basic_frac 0.0 2035 EITC_prt [0.0765 0.1598 0.2106 0.2106] -2035 EITC_ps [13293.79 29243.87 29243.87 29243.87] -2035 EITC_ps_addon_MarriedJ [8911.48 8899.24 8899.24 8899.24] +2035 EITC_ps [13421.48 29524.76 29524.76 29524.76] +2035 EITC_ps_addon_MarriedJ [8997.08 8984.73 8984.73 8984.73] 2035 EITC_MinEligAge 25 2035 EITC_MaxEligAge 64 -2035 EITC_InvestIncome_c 14934.08 +2035 EITC_InvestIncome_c 15077.52 2035 EITC_excess_InvestIncome_rt 9e+99 2035 EITC_indiv False 2035 EITC_sep_filers_elig True diff --git a/taxcalc/cli/input_data_tests/cps-35-params.reform b/taxcalc/cli/input_data_tests/cps-35-params.reform index f85cce5bc..0e00a0d75 100644 --- a/taxcalc/cli/input_data_tests/cps-35-params.reform +++ b/taxcalc/cli/input_data_tests/cps-35-params.reform @@ -3,7 +3,7 @@ 2035 actc_claim_thd 0.0 2035 FICA_ss_trt_employer 0.062 2035 FICA_ss_trt_employee 0.062 -2035 SS_Earnings_c 248886.59 +2035 SS_Earnings_c 246849.08 2035 SECA_Earnings_thd 400.0 2035 SS_Earnings_thd 9e+99 2035 FICA_mc_trt_employer 0.0145 @@ -32,15 +32,15 @@ 2035 ALD_Dependents_Child_c 0.0 2035 ALD_Dependents_Elder_c 0.0 2035 ALD_Dependents_thd [0. 0. 0. 0. 0.] -2035 ALD_BusinessLosses_c [313370.78 626741.59 313370.78 313370.78 626741.59] +2035 ALD_BusinessLosses_c [316380.76 632761.53 316380.76 316380.76 632761.53] 2035 II_em 0.0 2035 II_em_ps [9.e+99 9.e+99 9.e+99 9.e+99 9.e+99] 2035 II_em_po_step_size [2500. 2500. 1250. 2500. 2500.] 2035 II_em_prt 0.02 2035 II_no_em_nu18 False -2035 STD [19708.09 39416.18 19708.09 29562.12 39416.18] -2035 STD_Dep 1652.54 -2035 STD_Aged [2509.44 2019.78 2019.78 2509.44 2019.78] +2035 STD [19897.38 39794.77 19897.38 29846.08 39794.77] +2035 STD_Dep 1668.41 +2035 STD_Aged [2533.5 2039.19 2039.19 2533.5 2039.19] 2035 STD_allow_charity_ded_nonitemizers True 2035 STD_charity_ded_nonitemizers_max [1000. 2000. 1000. 1000. 1000.] 2035 II_credit [0. 0. 0. 0. 0.] @@ -91,16 +91,16 @@ 2035 ID_c [9.e+99 9.e+99 9.e+99 9.e+99 9.e+99] 2035 Capital_loss_limitation [3000. 3000. 1500. 3000. 3000.] 2035 CG_rt1 0.0 -2035 CG_brk1 [ 60531.98 121063.96 60531.98 81035.73 121063.96] +2035 CG_brk1 [ 61113.39 122226.8 61113.39 81814.09 122226.8 ] 2035 CG_rt2 0.15 -2035 CG_brk2 [667749.1 751233.03 375616.53 709491.04 751233.03] +2035 CG_brk2 [674162.91 758448.74 379224.34 716305.83 758448.74] 2035 CG_rt3 0.2 2035 CG_brk3 [9.e+99 9.e+99 9.e+99 9.e+99 9.e+99] 2035 CG_rt4 1.0 2035 AMT_CG_rt1 0.0 -2035 AMT_CG_brk1 [ 60531.98 121063.96 60531.98 81035.73 121063.96] +2035 AMT_CG_brk1 [ 61113.39 122226.8 61113.39 81814.09 122226.8 ] 2035 AMT_CG_rt2 0.15 -2035 AMT_CG_brk2 [667749.1 751233.03 375616.53 709491.04 751233.03] +2035 AMT_CG_brk2 [674162.91 758448.74 379224.34 716305.83 758448.74] 2035 AMT_CG_rt3 0.2 2035 AMT_CG_brk3 [9.e+99 9.e+99 9.e+99 9.e+99 9.e+99] 2035 AMT_CG_rt4 1.0 @@ -108,42 +108,42 @@ 2035 CG_ec 0.0 2035 CG_reinvest_ec_rt 0.0 2035 II_rt1 0.1 -2035 II_brk1 [15178.9 30357.79 15178.9 21666.66 30357.79] +2035 II_brk1 [15324.69 30649.39 15324.69 21874.76 30649.39] 2035 II_rt2 0.12 -2035 II_brk2 [ 61694.87 123389.75 61694.87 82565.88 123389.75] +2035 II_brk2 [ 62287.47 124574.91 62287.47 83358.92 124574.91] 2035 II_rt3 0.22 -2035 II_brk3 [129387.85 258775.73 129387.85 129387.85 258775.73] +2035 II_brk3 [130630.65 261261.31 130630.65 130630.65 261261.31] 2035 II_rt4 0.24 -2035 II_brk4 [246993.7 493987.43 246993.7 246963.11 493987.43] +2035 II_brk4 [249366.13 498732.27 249366.13 249335.25 498732.27] 2035 II_rt5 0.32 -2035 II_brk5 [313646.21 627292.45 313646.21 313615.61 627292.45] +2035 II_brk5 [316658.84 633317.65 316658.84 316627.93 633317.65] 2035 II_rt6 0.35 -2035 II_brk6 [784161.45 940969.23 470484.64 784161.45 940969.23] +2035 II_brk6 [791693.43 950007.38 475003.69 791693.43 950007.38] 2035 II_rt7 0.37 2035 II_brk7 [9.e+99 9.e+99 9.e+99 9.e+99 9.e+99] 2035 II_rt8 1.0 2035 PT_qbid_rt 0.2 2035 PT_qbid_limited True -2035 PT_qbid_taxinc_thd [246963.11 493926.22 246993.7 246963.11 246963.11] +2035 PT_qbid_taxinc_thd [249335.25 498670.46 249366.13 249335.25 249335.25] 2035 PT_qbid_taxinc_gap [ 75000. 150000. 75000. 75000. 150000.] 2035 PT_qbid_w2_wages_rt 0.5 2035 PT_qbid_alt_w2_wages_rt 0.25 2035 PT_qbid_alt_property_rt 0.025 2035 PT_qbid_ps [9.e+99 9.e+99 9.e+99 9.e+99 9.e+99] 2035 PT_qbid_prt 0.0 -2035 PT_qbid_min_ded 489.63 -2035 PT_qbid_min_qbi 1224.09 +2035 PT_qbid_min_ded 494.36 +2035 PT_qbid_min_qbi 1235.85 2035 UI_em 0.0 2035 UI_thd [0. 0. 0. 0. 0.] -2035 AMT_em [110291.84 171619.47 85809.74 110291.84 171619.47] +2035 AMT_em [111351.19 173267.91 86633.95 111351.19 173267.91] 2035 AMT_prt 0.5 -2035 AMT_em_ps [ 612052.31 1224104.66 612052.31 612052.31 1224104.66] -2035 AMT_child_em 11935.03 +2035 AMT_em_ps [ 617931.19 1235862.36 617931.19 617931.19 1235862.36] +2035 AMT_child_em 12049.67 2035 AMT_child_em_c_age 18 2035 AMT_rt1 0.26 -2035 AMT_brk1 [299293.6 299293.6 149646.79 299293.6 299293.6 ] +2035 AMT_brk1 [302168.34 302168.34 151084.19 302168.34 302168.34] 2035 AMT_rt2_addon 0.02 -2035 AMT_em_pe 782447.7 +2035 AMT_em_pe 789963.22 2035 CDCC_c 3000.0 2035 CDCC_ps1 15000.0 2035 CDCC_ps2 [ 75000. 150000. 75000. 75000. 75000.] @@ -154,27 +154,27 @@ 2035 CDCC_po2_step_size [2000. 4000. 2000. 2000. 2000.] 2035 CDCC_po_rate_per_step 0.01 2035 CDCC_refundable False -2035 CTC_c 2693.02 +2035 CTC_c 2718.89 2035 CTC_c_under6_bonus 0.0 2035 CTC_include17 False 2035 CTC_is_refundable False 2035 ODC_is_refundable False 2035 CTC_ps [200000. 400000. 200000. 200000. 400000.] 2035 CTC_prt 0.05 -2035 ACTC_c 2080.97 +2035 ACTC_c 2100.96 2035 ODC_c 500.0 2035 NIIT_thd [200000. 250000. 125000. 200000. 250000.] 2035 NIIT_PT_taxed False 2035 NIIT_rt 0.038 -2035 EITC_c [ 812.82 5419.12 8955.55 10075.6 ] +2035 EITC_c [ 820.63 5471.17 9041.57 10172.4 ] 2035 EITC_rt [0.0765 0.34 0.4 0.45 ] 2035 EITC_basic_frac 0.0 2035 EITC_prt [0.0765 0.1598 0.2106 0.2106] -2035 EITC_ps [13293.79 29243.87 29243.87 29243.87] -2035 EITC_ps_addon_MarriedJ [8911.48 8899.24 8899.24 8899.24] +2035 EITC_ps [13421.48 29524.76 29524.76 29524.76] +2035 EITC_ps_addon_MarriedJ [8997.08 8984.73 8984.73 8984.73] 2035 EITC_MinEligAge 25 2035 EITC_MaxEligAge 64 -2035 EITC_InvestIncome_c 14934.08 +2035 EITC_InvestIncome_c 15077.52 2035 EITC_excess_InvestIncome_rt 9e+99 2035 EITC_indiv False 2035 EITC_sep_filers_elig True diff --git a/taxcalc/cli/input_data_tests/cps-35.tables b/taxcalc/cli/input_data_tests/cps-35.tables index 8302885e7..2360362d9 100644 --- a/taxcalc/cli/input_data_tests/cps-35.tables +++ b/taxcalc/cli/input_data_tests/cps-35.tables @@ -1,29 +1,29 @@ Weighted Tax Reform Totals by Baseline Expanded-Income Decile for 2035 Returns ExpInc IncTax PayTax LSTax AllTax (#m) ($b) ($b) ($b) ($b) ($b) - 0 24.21 66.6 -1.4 5.0 0.0 3.6 - 1 24.21 584.2 -12.0 46.8 0.0 34.8 - 2 24.21 1073.3 -1.3 66.8 0.0 65.5 - 3 24.21 1429.7 16.5 78.0 0.0 94.5 - 4 24.21 1807.9 36.4 113.5 0.0 149.9 - 5 24.21 2289.4 68.4 159.8 0.0 228.2 - 6 24.21 2931.1 120.4 213.8 0.0 334.2 - 7 24.21 3853.4 214.4 305.7 0.0 520.2 - 8 24.21 5371.6 451.1 482.6 0.0 933.7 - 9 24.21 12429.6 2310.6 916.9 0.0 3227.5 - A 242.13 31836.8 3203.1 2388.9 0.0 5592.1 + 0 24.21 64.9 -1.4 5.0 0.0 3.6 + 1 24.21 581.7 -12.5 46.9 0.0 34.3 + 2 24.21 1073.1 -3.1 68.3 0.0 65.2 + 3 24.21 1434.8 14.9 79.1 0.0 94.0 + 4 24.21 1811.4 36.5 114.6 0.0 151.1 + 5 24.21 2290.5 67.2 158.2 0.0 225.5 + 6 24.21 2931.2 119.5 211.2 0.0 330.7 + 7 24.21 3848.0 209.6 302.0 0.0 511.6 + 8 24.21 5356.4 441.6 477.9 0.0 919.5 + 9 24.21 12395.0 2288.3 900.7 0.0 3189.0 + A 242.13 31787.0 3160.5 2363.9 0.0 5524.4 Weighted Tax Differences by Baseline Expanded-Income Decile for 2035 Returns ExpInc IncTax PayTax LSTax AllTax (#m) ($b) ($b) ($b) ($b) ($b) - 0 24.21 66.6 0.0 0.0 0.0 0.0 - 1 24.21 584.2 0.0 0.0 0.0 0.0 - 2 24.21 1073.3 0.0 0.0 0.0 0.0 - 3 24.21 1429.7 0.0 0.0 0.0 0.0 - 4 24.21 1807.9 0.0 0.0 0.0 0.0 - 5 24.21 2289.4 0.0 0.0 0.0 0.0 - 6 24.21 2931.1 0.0 0.0 0.0 0.0 - 7 24.21 3853.4 0.0 0.0 0.0 0.0 - 8 24.21 5371.6 0.0 0.0 0.0 0.0 - 9 24.21 12429.6 0.0 0.0 0.0 0.0 - A 242.13 31836.8 0.0 0.0 0.0 0.0 + 0 24.21 64.9 0.0 0.0 0.0 0.0 + 1 24.21 581.7 0.0 0.0 0.0 0.0 + 2 24.21 1073.1 0.0 0.0 0.0 0.0 + 3 24.21 1434.8 0.0 0.0 0.0 0.0 + 4 24.21 1811.4 0.0 0.0 0.0 0.0 + 5 24.21 2290.5 0.0 0.0 0.0 0.0 + 6 24.21 2931.2 0.0 0.0 0.0 0.0 + 7 24.21 3848.0 0.0 0.0 0.0 0.0 + 8 24.21 5356.4 0.0 0.0 0.0 0.0 + 9 24.21 12395.0 0.0 0.0 0.0 0.0 + A 242.13 31787.0 0.0 0.0 0.0 0.0 diff --git a/taxcalc/cli/input_data_tests/puf-35-params.baseline b/taxcalc/cli/input_data_tests/puf-35-params.baseline index f85cce5bc..0e00a0d75 100644 --- a/taxcalc/cli/input_data_tests/puf-35-params.baseline +++ b/taxcalc/cli/input_data_tests/puf-35-params.baseline @@ -3,7 +3,7 @@ 2035 actc_claim_thd 0.0 2035 FICA_ss_trt_employer 0.062 2035 FICA_ss_trt_employee 0.062 -2035 SS_Earnings_c 248886.59 +2035 SS_Earnings_c 246849.08 2035 SECA_Earnings_thd 400.0 2035 SS_Earnings_thd 9e+99 2035 FICA_mc_trt_employer 0.0145 @@ -32,15 +32,15 @@ 2035 ALD_Dependents_Child_c 0.0 2035 ALD_Dependents_Elder_c 0.0 2035 ALD_Dependents_thd [0. 0. 0. 0. 0.] -2035 ALD_BusinessLosses_c [313370.78 626741.59 313370.78 313370.78 626741.59] +2035 ALD_BusinessLosses_c [316380.76 632761.53 316380.76 316380.76 632761.53] 2035 II_em 0.0 2035 II_em_ps [9.e+99 9.e+99 9.e+99 9.e+99 9.e+99] 2035 II_em_po_step_size [2500. 2500. 1250. 2500. 2500.] 2035 II_em_prt 0.02 2035 II_no_em_nu18 False -2035 STD [19708.09 39416.18 19708.09 29562.12 39416.18] -2035 STD_Dep 1652.54 -2035 STD_Aged [2509.44 2019.78 2019.78 2509.44 2019.78] +2035 STD [19897.38 39794.77 19897.38 29846.08 39794.77] +2035 STD_Dep 1668.41 +2035 STD_Aged [2533.5 2039.19 2039.19 2533.5 2039.19] 2035 STD_allow_charity_ded_nonitemizers True 2035 STD_charity_ded_nonitemizers_max [1000. 2000. 1000. 1000. 1000.] 2035 II_credit [0. 0. 0. 0. 0.] @@ -91,16 +91,16 @@ 2035 ID_c [9.e+99 9.e+99 9.e+99 9.e+99 9.e+99] 2035 Capital_loss_limitation [3000. 3000. 1500. 3000. 3000.] 2035 CG_rt1 0.0 -2035 CG_brk1 [ 60531.98 121063.96 60531.98 81035.73 121063.96] +2035 CG_brk1 [ 61113.39 122226.8 61113.39 81814.09 122226.8 ] 2035 CG_rt2 0.15 -2035 CG_brk2 [667749.1 751233.03 375616.53 709491.04 751233.03] +2035 CG_brk2 [674162.91 758448.74 379224.34 716305.83 758448.74] 2035 CG_rt3 0.2 2035 CG_brk3 [9.e+99 9.e+99 9.e+99 9.e+99 9.e+99] 2035 CG_rt4 1.0 2035 AMT_CG_rt1 0.0 -2035 AMT_CG_brk1 [ 60531.98 121063.96 60531.98 81035.73 121063.96] +2035 AMT_CG_brk1 [ 61113.39 122226.8 61113.39 81814.09 122226.8 ] 2035 AMT_CG_rt2 0.15 -2035 AMT_CG_brk2 [667749.1 751233.03 375616.53 709491.04 751233.03] +2035 AMT_CG_brk2 [674162.91 758448.74 379224.34 716305.83 758448.74] 2035 AMT_CG_rt3 0.2 2035 AMT_CG_brk3 [9.e+99 9.e+99 9.e+99 9.e+99 9.e+99] 2035 AMT_CG_rt4 1.0 @@ -108,42 +108,42 @@ 2035 CG_ec 0.0 2035 CG_reinvest_ec_rt 0.0 2035 II_rt1 0.1 -2035 II_brk1 [15178.9 30357.79 15178.9 21666.66 30357.79] +2035 II_brk1 [15324.69 30649.39 15324.69 21874.76 30649.39] 2035 II_rt2 0.12 -2035 II_brk2 [ 61694.87 123389.75 61694.87 82565.88 123389.75] +2035 II_brk2 [ 62287.47 124574.91 62287.47 83358.92 124574.91] 2035 II_rt3 0.22 -2035 II_brk3 [129387.85 258775.73 129387.85 129387.85 258775.73] +2035 II_brk3 [130630.65 261261.31 130630.65 130630.65 261261.31] 2035 II_rt4 0.24 -2035 II_brk4 [246993.7 493987.43 246993.7 246963.11 493987.43] +2035 II_brk4 [249366.13 498732.27 249366.13 249335.25 498732.27] 2035 II_rt5 0.32 -2035 II_brk5 [313646.21 627292.45 313646.21 313615.61 627292.45] +2035 II_brk5 [316658.84 633317.65 316658.84 316627.93 633317.65] 2035 II_rt6 0.35 -2035 II_brk6 [784161.45 940969.23 470484.64 784161.45 940969.23] +2035 II_brk6 [791693.43 950007.38 475003.69 791693.43 950007.38] 2035 II_rt7 0.37 2035 II_brk7 [9.e+99 9.e+99 9.e+99 9.e+99 9.e+99] 2035 II_rt8 1.0 2035 PT_qbid_rt 0.2 2035 PT_qbid_limited True -2035 PT_qbid_taxinc_thd [246963.11 493926.22 246993.7 246963.11 246963.11] +2035 PT_qbid_taxinc_thd [249335.25 498670.46 249366.13 249335.25 249335.25] 2035 PT_qbid_taxinc_gap [ 75000. 150000. 75000. 75000. 150000.] 2035 PT_qbid_w2_wages_rt 0.5 2035 PT_qbid_alt_w2_wages_rt 0.25 2035 PT_qbid_alt_property_rt 0.025 2035 PT_qbid_ps [9.e+99 9.e+99 9.e+99 9.e+99 9.e+99] 2035 PT_qbid_prt 0.0 -2035 PT_qbid_min_ded 489.63 -2035 PT_qbid_min_qbi 1224.09 +2035 PT_qbid_min_ded 494.36 +2035 PT_qbid_min_qbi 1235.85 2035 UI_em 0.0 2035 UI_thd [0. 0. 0. 0. 0.] -2035 AMT_em [110291.84 171619.47 85809.74 110291.84 171619.47] +2035 AMT_em [111351.19 173267.91 86633.95 111351.19 173267.91] 2035 AMT_prt 0.5 -2035 AMT_em_ps [ 612052.31 1224104.66 612052.31 612052.31 1224104.66] -2035 AMT_child_em 11935.03 +2035 AMT_em_ps [ 617931.19 1235862.36 617931.19 617931.19 1235862.36] +2035 AMT_child_em 12049.67 2035 AMT_child_em_c_age 18 2035 AMT_rt1 0.26 -2035 AMT_brk1 [299293.6 299293.6 149646.79 299293.6 299293.6 ] +2035 AMT_brk1 [302168.34 302168.34 151084.19 302168.34 302168.34] 2035 AMT_rt2_addon 0.02 -2035 AMT_em_pe 782447.7 +2035 AMT_em_pe 789963.22 2035 CDCC_c 3000.0 2035 CDCC_ps1 15000.0 2035 CDCC_ps2 [ 75000. 150000. 75000. 75000. 75000.] @@ -154,27 +154,27 @@ 2035 CDCC_po2_step_size [2000. 4000. 2000. 2000. 2000.] 2035 CDCC_po_rate_per_step 0.01 2035 CDCC_refundable False -2035 CTC_c 2693.02 +2035 CTC_c 2718.89 2035 CTC_c_under6_bonus 0.0 2035 CTC_include17 False 2035 CTC_is_refundable False 2035 ODC_is_refundable False 2035 CTC_ps [200000. 400000. 200000. 200000. 400000.] 2035 CTC_prt 0.05 -2035 ACTC_c 2080.97 +2035 ACTC_c 2100.96 2035 ODC_c 500.0 2035 NIIT_thd [200000. 250000. 125000. 200000. 250000.] 2035 NIIT_PT_taxed False 2035 NIIT_rt 0.038 -2035 EITC_c [ 812.82 5419.12 8955.55 10075.6 ] +2035 EITC_c [ 820.63 5471.17 9041.57 10172.4 ] 2035 EITC_rt [0.0765 0.34 0.4 0.45 ] 2035 EITC_basic_frac 0.0 2035 EITC_prt [0.0765 0.1598 0.2106 0.2106] -2035 EITC_ps [13293.79 29243.87 29243.87 29243.87] -2035 EITC_ps_addon_MarriedJ [8911.48 8899.24 8899.24 8899.24] +2035 EITC_ps [13421.48 29524.76 29524.76 29524.76] +2035 EITC_ps_addon_MarriedJ [8997.08 8984.73 8984.73 8984.73] 2035 EITC_MinEligAge 25 2035 EITC_MaxEligAge 64 -2035 EITC_InvestIncome_c 14934.08 +2035 EITC_InvestIncome_c 15077.52 2035 EITC_excess_InvestIncome_rt 9e+99 2035 EITC_indiv False 2035 EITC_sep_filers_elig True diff --git a/taxcalc/cli/input_data_tests/puf-35-params.reform b/taxcalc/cli/input_data_tests/puf-35-params.reform index f85cce5bc..0e00a0d75 100644 --- a/taxcalc/cli/input_data_tests/puf-35-params.reform +++ b/taxcalc/cli/input_data_tests/puf-35-params.reform @@ -3,7 +3,7 @@ 2035 actc_claim_thd 0.0 2035 FICA_ss_trt_employer 0.062 2035 FICA_ss_trt_employee 0.062 -2035 SS_Earnings_c 248886.59 +2035 SS_Earnings_c 246849.08 2035 SECA_Earnings_thd 400.0 2035 SS_Earnings_thd 9e+99 2035 FICA_mc_trt_employer 0.0145 @@ -32,15 +32,15 @@ 2035 ALD_Dependents_Child_c 0.0 2035 ALD_Dependents_Elder_c 0.0 2035 ALD_Dependents_thd [0. 0. 0. 0. 0.] -2035 ALD_BusinessLosses_c [313370.78 626741.59 313370.78 313370.78 626741.59] +2035 ALD_BusinessLosses_c [316380.76 632761.53 316380.76 316380.76 632761.53] 2035 II_em 0.0 2035 II_em_ps [9.e+99 9.e+99 9.e+99 9.e+99 9.e+99] 2035 II_em_po_step_size [2500. 2500. 1250. 2500. 2500.] 2035 II_em_prt 0.02 2035 II_no_em_nu18 False -2035 STD [19708.09 39416.18 19708.09 29562.12 39416.18] -2035 STD_Dep 1652.54 -2035 STD_Aged [2509.44 2019.78 2019.78 2509.44 2019.78] +2035 STD [19897.38 39794.77 19897.38 29846.08 39794.77] +2035 STD_Dep 1668.41 +2035 STD_Aged [2533.5 2039.19 2039.19 2533.5 2039.19] 2035 STD_allow_charity_ded_nonitemizers True 2035 STD_charity_ded_nonitemizers_max [1000. 2000. 1000. 1000. 1000.] 2035 II_credit [0. 0. 0. 0. 0.] @@ -91,16 +91,16 @@ 2035 ID_c [9.e+99 9.e+99 9.e+99 9.e+99 9.e+99] 2035 Capital_loss_limitation [3000. 3000. 1500. 3000. 3000.] 2035 CG_rt1 0.0 -2035 CG_brk1 [ 60531.98 121063.96 60531.98 81035.73 121063.96] +2035 CG_brk1 [ 61113.39 122226.8 61113.39 81814.09 122226.8 ] 2035 CG_rt2 0.15 -2035 CG_brk2 [667749.1 751233.03 375616.53 709491.04 751233.03] +2035 CG_brk2 [674162.91 758448.74 379224.34 716305.83 758448.74] 2035 CG_rt3 0.2 2035 CG_brk3 [9.e+99 9.e+99 9.e+99 9.e+99 9.e+99] 2035 CG_rt4 1.0 2035 AMT_CG_rt1 0.0 -2035 AMT_CG_brk1 [ 60531.98 121063.96 60531.98 81035.73 121063.96] +2035 AMT_CG_brk1 [ 61113.39 122226.8 61113.39 81814.09 122226.8 ] 2035 AMT_CG_rt2 0.15 -2035 AMT_CG_brk2 [667749.1 751233.03 375616.53 709491.04 751233.03] +2035 AMT_CG_brk2 [674162.91 758448.74 379224.34 716305.83 758448.74] 2035 AMT_CG_rt3 0.2 2035 AMT_CG_brk3 [9.e+99 9.e+99 9.e+99 9.e+99 9.e+99] 2035 AMT_CG_rt4 1.0 @@ -108,42 +108,42 @@ 2035 CG_ec 0.0 2035 CG_reinvest_ec_rt 0.0 2035 II_rt1 0.1 -2035 II_brk1 [15178.9 30357.79 15178.9 21666.66 30357.79] +2035 II_brk1 [15324.69 30649.39 15324.69 21874.76 30649.39] 2035 II_rt2 0.12 -2035 II_brk2 [ 61694.87 123389.75 61694.87 82565.88 123389.75] +2035 II_brk2 [ 62287.47 124574.91 62287.47 83358.92 124574.91] 2035 II_rt3 0.22 -2035 II_brk3 [129387.85 258775.73 129387.85 129387.85 258775.73] +2035 II_brk3 [130630.65 261261.31 130630.65 130630.65 261261.31] 2035 II_rt4 0.24 -2035 II_brk4 [246993.7 493987.43 246993.7 246963.11 493987.43] +2035 II_brk4 [249366.13 498732.27 249366.13 249335.25 498732.27] 2035 II_rt5 0.32 -2035 II_brk5 [313646.21 627292.45 313646.21 313615.61 627292.45] +2035 II_brk5 [316658.84 633317.65 316658.84 316627.93 633317.65] 2035 II_rt6 0.35 -2035 II_brk6 [784161.45 940969.23 470484.64 784161.45 940969.23] +2035 II_brk6 [791693.43 950007.38 475003.69 791693.43 950007.38] 2035 II_rt7 0.37 2035 II_brk7 [9.e+99 9.e+99 9.e+99 9.e+99 9.e+99] 2035 II_rt8 1.0 2035 PT_qbid_rt 0.2 2035 PT_qbid_limited True -2035 PT_qbid_taxinc_thd [246963.11 493926.22 246993.7 246963.11 246963.11] +2035 PT_qbid_taxinc_thd [249335.25 498670.46 249366.13 249335.25 249335.25] 2035 PT_qbid_taxinc_gap [ 75000. 150000. 75000. 75000. 150000.] 2035 PT_qbid_w2_wages_rt 0.5 2035 PT_qbid_alt_w2_wages_rt 0.25 2035 PT_qbid_alt_property_rt 0.025 2035 PT_qbid_ps [9.e+99 9.e+99 9.e+99 9.e+99 9.e+99] 2035 PT_qbid_prt 0.0 -2035 PT_qbid_min_ded 489.63 -2035 PT_qbid_min_qbi 1224.09 +2035 PT_qbid_min_ded 494.36 +2035 PT_qbid_min_qbi 1235.85 2035 UI_em 0.0 2035 UI_thd [0. 0. 0. 0. 0.] -2035 AMT_em [110291.84 171619.47 85809.74 110291.84 171619.47] +2035 AMT_em [111351.19 173267.91 86633.95 111351.19 173267.91] 2035 AMT_prt 0.5 -2035 AMT_em_ps [ 612052.31 1224104.66 612052.31 612052.31 1224104.66] -2035 AMT_child_em 11935.03 +2035 AMT_em_ps [ 617931.19 1235862.36 617931.19 617931.19 1235862.36] +2035 AMT_child_em 12049.67 2035 AMT_child_em_c_age 18 2035 AMT_rt1 0.26 -2035 AMT_brk1 [299293.6 299293.6 149646.79 299293.6 299293.6 ] +2035 AMT_brk1 [302168.34 302168.34 151084.19 302168.34 302168.34] 2035 AMT_rt2_addon 0.02 -2035 AMT_em_pe 782447.7 +2035 AMT_em_pe 789963.22 2035 CDCC_c 3000.0 2035 CDCC_ps1 15000.0 2035 CDCC_ps2 [ 75000. 150000. 75000. 75000. 75000.] @@ -154,27 +154,27 @@ 2035 CDCC_po2_step_size [2000. 4000. 2000. 2000. 2000.] 2035 CDCC_po_rate_per_step 0.01 2035 CDCC_refundable False -2035 CTC_c 2693.02 +2035 CTC_c 2718.89 2035 CTC_c_under6_bonus 0.0 2035 CTC_include17 False 2035 CTC_is_refundable False 2035 ODC_is_refundable False 2035 CTC_ps [200000. 400000. 200000. 200000. 400000.] 2035 CTC_prt 0.05 -2035 ACTC_c 2080.97 +2035 ACTC_c 2100.96 2035 ODC_c 500.0 2035 NIIT_thd [200000. 250000. 125000. 200000. 250000.] 2035 NIIT_PT_taxed False 2035 NIIT_rt 0.038 -2035 EITC_c [ 812.82 5419.12 8955.55 10075.6 ] +2035 EITC_c [ 820.63 5471.17 9041.57 10172.4 ] 2035 EITC_rt [0.0765 0.34 0.4 0.45 ] 2035 EITC_basic_frac 0.0 2035 EITC_prt [0.0765 0.1598 0.2106 0.2106] -2035 EITC_ps [13293.79 29243.87 29243.87 29243.87] -2035 EITC_ps_addon_MarriedJ [8911.48 8899.24 8899.24 8899.24] +2035 EITC_ps [13421.48 29524.76 29524.76 29524.76] +2035 EITC_ps_addon_MarriedJ [8997.08 8984.73 8984.73 8984.73] 2035 EITC_MinEligAge 25 2035 EITC_MaxEligAge 64 -2035 EITC_InvestIncome_c 14934.08 +2035 EITC_InvestIncome_c 15077.52 2035 EITC_excess_InvestIncome_rt 9e+99 2035 EITC_indiv False 2035 EITC_sep_filers_elig True diff --git a/taxcalc/cli/input_data_tests/puf-35.tables b/taxcalc/cli/input_data_tests/puf-35.tables index 751e7c278..1654b481e 100644 --- a/taxcalc/cli/input_data_tests/puf-35.tables +++ b/taxcalc/cli/input_data_tests/puf-35.tables @@ -1,29 +1,29 @@ Weighted Tax Reform Totals by Baseline Expanded-Income Decile for 2035 Returns ExpInc IncTax PayTax LSTax AllTax (#m) ($b) ($b) ($b) ($b) ($b) - 0 24.07 -379.0 13.0 5.0 0.0 18.0 - 1 24.07 163.7 -7.6 13.6 0.0 6.0 - 2 24.07 516.8 -27.6 23.8 0.0 -3.8 - 3 24.07 796.3 -39.3 44.8 0.0 5.6 - 4 24.07 1233.0 -5.0 94.5 0.0 89.5 - 5 24.07 1782.0 53.3 132.3 0.0 185.6 - 6 24.07 2462.1 142.1 197.7 0.0 339.8 - 7 24.07 3456.7 282.5 316.2 0.0 598.8 - 8 24.07 5359.7 562.8 531.4 0.0 1094.2 - 9 24.07 15576.5 2996.4 967.6 0.0 3964.0 - A 240.67 30967.9 3970.7 2327.0 0.0 6297.7 + 0 24.06 -401.2 13.7 5.3 0.0 19.0 + 1 24.07 163.1 -7.6 13.9 0.0 6.3 + 2 24.07 524.5 -27.1 25.2 0.0 -1.9 + 3 24.07 806.9 -39.5 44.6 0.0 5.1 + 4 24.07 1238.5 -6.2 95.1 0.0 88.9 + 5 24.07 1786.8 52.9 133.7 0.0 186.6 + 6 24.07 2463.8 139.3 194.6 0.0 333.9 + 7 24.07 3450.4 277.8 312.2 0.0 590.1 + 8 24.07 5341.9 553.3 525.6 0.0 1078.9 + 9 24.07 15640.6 3007.6 952.7 0.0 3960.2 + A 240.67 31015.3 3964.2 2302.9 0.0 6267.1 Weighted Tax Differences by Baseline Expanded-Income Decile for 2035 Returns ExpInc IncTax PayTax LSTax AllTax (#m) ($b) ($b) ($b) ($b) ($b) - 0 24.07 -379.0 0.0 0.0 0.0 0.0 - 1 24.07 163.7 0.0 0.0 0.0 0.0 - 2 24.07 516.8 0.0 0.0 0.0 0.0 - 3 24.07 796.3 0.0 0.0 0.0 0.0 - 4 24.07 1233.0 0.0 0.0 0.0 0.0 - 5 24.07 1782.0 0.0 0.0 0.0 0.0 - 6 24.07 2462.1 0.0 0.0 0.0 0.0 - 7 24.07 3456.7 0.0 0.0 0.0 0.0 - 8 24.07 5359.7 0.0 0.0 0.0 0.0 - 9 24.07 15576.5 0.0 0.0 0.0 0.0 - A 240.67 30967.9 0.0 0.0 0.0 0.0 + 0 24.06 -401.2 0.0 0.0 0.0 0.0 + 1 24.07 163.1 0.0 0.0 0.0 0.0 + 2 24.07 524.5 0.0 0.0 0.0 0.0 + 3 24.07 806.9 0.0 0.0 0.0 0.0 + 4 24.07 1238.5 0.0 0.0 0.0 0.0 + 5 24.07 1786.8 0.0 0.0 0.0 0.0 + 6 24.07 2463.8 0.0 0.0 0.0 0.0 + 7 24.07 3450.4 0.0 0.0 0.0 0.0 + 8 24.07 5341.9 0.0 0.0 0.0 0.0 + 9 24.07 15640.6 0.0 0.0 0.0 0.0 + A 240.67 31015.3 0.0 0.0 0.0 0.0 diff --git a/taxcalc/cli/input_data_tests/tmd-35-params.baseline b/taxcalc/cli/input_data_tests/tmd-35-params.baseline index f85cce5bc..649f93592 100644 --- a/taxcalc/cli/input_data_tests/tmd-35-params.baseline +++ b/taxcalc/cli/input_data_tests/tmd-35-params.baseline @@ -1,9 +1,9 @@ 2035 parameter_indexing_CPI_offset 0.0 -2035 eitc_claim_thd 0.0 -2035 actc_claim_thd 0.0 +2035 eitc_claim_thd 2619.16 +2035 actc_claim_thd 2455.45 2035 FICA_ss_trt_employer 0.062 2035 FICA_ss_trt_employee 0.062 -2035 SS_Earnings_c 248886.59 +2035 SS_Earnings_c 246849.08 2035 SECA_Earnings_thd 400.0 2035 SS_Earnings_thd 9e+99 2035 FICA_mc_trt_employer 0.0145 @@ -32,15 +32,15 @@ 2035 ALD_Dependents_Child_c 0.0 2035 ALD_Dependents_Elder_c 0.0 2035 ALD_Dependents_thd [0. 0. 0. 0. 0.] -2035 ALD_BusinessLosses_c [313370.78 626741.59 313370.78 313370.78 626741.59] +2035 ALD_BusinessLosses_c [316380.76 632761.53 316380.76 316380.76 632761.53] 2035 II_em 0.0 2035 II_em_ps [9.e+99 9.e+99 9.e+99 9.e+99 9.e+99] 2035 II_em_po_step_size [2500. 2500. 1250. 2500. 2500.] 2035 II_em_prt 0.02 2035 II_no_em_nu18 False -2035 STD [19708.09 39416.18 19708.09 29562.12 39416.18] -2035 STD_Dep 1652.54 -2035 STD_Aged [2509.44 2019.78 2019.78 2509.44 2019.78] +2035 STD [19897.38 39794.77 19897.38 29846.08 39794.77] +2035 STD_Dep 1668.41 +2035 STD_Aged [2533.5 2039.19 2039.19 2533.5 2039.19] 2035 STD_allow_charity_ded_nonitemizers True 2035 STD_charity_ded_nonitemizers_max [1000. 2000. 1000. 1000. 1000.] 2035 II_credit [0. 0. 0. 0. 0.] @@ -91,16 +91,16 @@ 2035 ID_c [9.e+99 9.e+99 9.e+99 9.e+99 9.e+99] 2035 Capital_loss_limitation [3000. 3000. 1500. 3000. 3000.] 2035 CG_rt1 0.0 -2035 CG_brk1 [ 60531.98 121063.96 60531.98 81035.73 121063.96] +2035 CG_brk1 [ 61113.39 122226.8 61113.39 81814.09 122226.8 ] 2035 CG_rt2 0.15 -2035 CG_brk2 [667749.1 751233.03 375616.53 709491.04 751233.03] +2035 CG_brk2 [674162.91 758448.74 379224.34 716305.83 758448.74] 2035 CG_rt3 0.2 2035 CG_brk3 [9.e+99 9.e+99 9.e+99 9.e+99 9.e+99] 2035 CG_rt4 1.0 2035 AMT_CG_rt1 0.0 -2035 AMT_CG_brk1 [ 60531.98 121063.96 60531.98 81035.73 121063.96] +2035 AMT_CG_brk1 [ 61113.39 122226.8 61113.39 81814.09 122226.8 ] 2035 AMT_CG_rt2 0.15 -2035 AMT_CG_brk2 [667749.1 751233.03 375616.53 709491.04 751233.03] +2035 AMT_CG_brk2 [674162.91 758448.74 379224.34 716305.83 758448.74] 2035 AMT_CG_rt3 0.2 2035 AMT_CG_brk3 [9.e+99 9.e+99 9.e+99 9.e+99 9.e+99] 2035 AMT_CG_rt4 1.0 @@ -108,42 +108,42 @@ 2035 CG_ec 0.0 2035 CG_reinvest_ec_rt 0.0 2035 II_rt1 0.1 -2035 II_brk1 [15178.9 30357.79 15178.9 21666.66 30357.79] +2035 II_brk1 [15324.69 30649.39 15324.69 21874.76 30649.39] 2035 II_rt2 0.12 -2035 II_brk2 [ 61694.87 123389.75 61694.87 82565.88 123389.75] +2035 II_brk2 [ 62287.47 124574.91 62287.47 83358.92 124574.91] 2035 II_rt3 0.22 -2035 II_brk3 [129387.85 258775.73 129387.85 129387.85 258775.73] +2035 II_brk3 [130630.65 261261.31 130630.65 130630.65 261261.31] 2035 II_rt4 0.24 -2035 II_brk4 [246993.7 493987.43 246993.7 246963.11 493987.43] +2035 II_brk4 [249366.13 498732.27 249366.13 249335.25 498732.27] 2035 II_rt5 0.32 -2035 II_brk5 [313646.21 627292.45 313646.21 313615.61 627292.45] +2035 II_brk5 [316658.84 633317.65 316658.84 316627.93 633317.65] 2035 II_rt6 0.35 -2035 II_brk6 [784161.45 940969.23 470484.64 784161.45 940969.23] +2035 II_brk6 [791693.43 950007.38 475003.69 791693.43 950007.38] 2035 II_rt7 0.37 2035 II_brk7 [9.e+99 9.e+99 9.e+99 9.e+99 9.e+99] 2035 II_rt8 1.0 2035 PT_qbid_rt 0.2 2035 PT_qbid_limited True -2035 PT_qbid_taxinc_thd [246963.11 493926.22 246993.7 246963.11 246963.11] +2035 PT_qbid_taxinc_thd [249335.25 498670.46 249366.13 249335.25 249335.25] 2035 PT_qbid_taxinc_gap [ 75000. 150000. 75000. 75000. 150000.] 2035 PT_qbid_w2_wages_rt 0.5 2035 PT_qbid_alt_w2_wages_rt 0.25 2035 PT_qbid_alt_property_rt 0.025 2035 PT_qbid_ps [9.e+99 9.e+99 9.e+99 9.e+99 9.e+99] 2035 PT_qbid_prt 0.0 -2035 PT_qbid_min_ded 489.63 -2035 PT_qbid_min_qbi 1224.09 +2035 PT_qbid_min_ded 494.36 +2035 PT_qbid_min_qbi 1235.85 2035 UI_em 0.0 2035 UI_thd [0. 0. 0. 0. 0.] -2035 AMT_em [110291.84 171619.47 85809.74 110291.84 171619.47] +2035 AMT_em [111351.19 173267.91 86633.95 111351.19 173267.91] 2035 AMT_prt 0.5 -2035 AMT_em_ps [ 612052.31 1224104.66 612052.31 612052.31 1224104.66] -2035 AMT_child_em 11935.03 +2035 AMT_em_ps [ 617931.19 1235862.36 617931.19 617931.19 1235862.36] +2035 AMT_child_em 12049.67 2035 AMT_child_em_c_age 18 2035 AMT_rt1 0.26 -2035 AMT_brk1 [299293.6 299293.6 149646.79 299293.6 299293.6 ] +2035 AMT_brk1 [302168.34 302168.34 151084.19 302168.34 302168.34] 2035 AMT_rt2_addon 0.02 -2035 AMT_em_pe 782447.7 +2035 AMT_em_pe 789963.22 2035 CDCC_c 3000.0 2035 CDCC_ps1 15000.0 2035 CDCC_ps2 [ 75000. 150000. 75000. 75000. 75000.] @@ -154,27 +154,27 @@ 2035 CDCC_po2_step_size [2000. 4000. 2000. 2000. 2000.] 2035 CDCC_po_rate_per_step 0.01 2035 CDCC_refundable False -2035 CTC_c 2693.02 +2035 CTC_c 2718.89 2035 CTC_c_under6_bonus 0.0 2035 CTC_include17 False 2035 CTC_is_refundable False 2035 ODC_is_refundable False 2035 CTC_ps [200000. 400000. 200000. 200000. 400000.] 2035 CTC_prt 0.05 -2035 ACTC_c 2080.97 +2035 ACTC_c 2100.96 2035 ODC_c 500.0 2035 NIIT_thd [200000. 250000. 125000. 200000. 250000.] 2035 NIIT_PT_taxed False 2035 NIIT_rt 0.038 -2035 EITC_c [ 812.82 5419.12 8955.55 10075.6 ] +2035 EITC_c [ 820.63 5471.17 9041.57 10172.4 ] 2035 EITC_rt [0.0765 0.34 0.4 0.45 ] 2035 EITC_basic_frac 0.0 2035 EITC_prt [0.0765 0.1598 0.2106 0.2106] -2035 EITC_ps [13293.79 29243.87 29243.87 29243.87] -2035 EITC_ps_addon_MarriedJ [8911.48 8899.24 8899.24 8899.24] +2035 EITC_ps [13421.48 29524.76 29524.76 29524.76] +2035 EITC_ps_addon_MarriedJ [8997.08 8984.73 8984.73 8984.73] 2035 EITC_MinEligAge 25 2035 EITC_MaxEligAge 64 -2035 EITC_InvestIncome_c 14934.08 +2035 EITC_InvestIncome_c 15077.52 2035 EITC_excess_InvestIncome_rt 9e+99 2035 EITC_indiv False 2035 EITC_sep_filers_elig True diff --git a/taxcalc/cli/input_data_tests/tmd-35-params.reform b/taxcalc/cli/input_data_tests/tmd-35-params.reform index f85cce5bc..649f93592 100644 --- a/taxcalc/cli/input_data_tests/tmd-35-params.reform +++ b/taxcalc/cli/input_data_tests/tmd-35-params.reform @@ -1,9 +1,9 @@ 2035 parameter_indexing_CPI_offset 0.0 -2035 eitc_claim_thd 0.0 -2035 actc_claim_thd 0.0 +2035 eitc_claim_thd 2619.16 +2035 actc_claim_thd 2455.45 2035 FICA_ss_trt_employer 0.062 2035 FICA_ss_trt_employee 0.062 -2035 SS_Earnings_c 248886.59 +2035 SS_Earnings_c 246849.08 2035 SECA_Earnings_thd 400.0 2035 SS_Earnings_thd 9e+99 2035 FICA_mc_trt_employer 0.0145 @@ -32,15 +32,15 @@ 2035 ALD_Dependents_Child_c 0.0 2035 ALD_Dependents_Elder_c 0.0 2035 ALD_Dependents_thd [0. 0. 0. 0. 0.] -2035 ALD_BusinessLosses_c [313370.78 626741.59 313370.78 313370.78 626741.59] +2035 ALD_BusinessLosses_c [316380.76 632761.53 316380.76 316380.76 632761.53] 2035 II_em 0.0 2035 II_em_ps [9.e+99 9.e+99 9.e+99 9.e+99 9.e+99] 2035 II_em_po_step_size [2500. 2500. 1250. 2500. 2500.] 2035 II_em_prt 0.02 2035 II_no_em_nu18 False -2035 STD [19708.09 39416.18 19708.09 29562.12 39416.18] -2035 STD_Dep 1652.54 -2035 STD_Aged [2509.44 2019.78 2019.78 2509.44 2019.78] +2035 STD [19897.38 39794.77 19897.38 29846.08 39794.77] +2035 STD_Dep 1668.41 +2035 STD_Aged [2533.5 2039.19 2039.19 2533.5 2039.19] 2035 STD_allow_charity_ded_nonitemizers True 2035 STD_charity_ded_nonitemizers_max [1000. 2000. 1000. 1000. 1000.] 2035 II_credit [0. 0. 0. 0. 0.] @@ -91,16 +91,16 @@ 2035 ID_c [9.e+99 9.e+99 9.e+99 9.e+99 9.e+99] 2035 Capital_loss_limitation [3000. 3000. 1500. 3000. 3000.] 2035 CG_rt1 0.0 -2035 CG_brk1 [ 60531.98 121063.96 60531.98 81035.73 121063.96] +2035 CG_brk1 [ 61113.39 122226.8 61113.39 81814.09 122226.8 ] 2035 CG_rt2 0.15 -2035 CG_brk2 [667749.1 751233.03 375616.53 709491.04 751233.03] +2035 CG_brk2 [674162.91 758448.74 379224.34 716305.83 758448.74] 2035 CG_rt3 0.2 2035 CG_brk3 [9.e+99 9.e+99 9.e+99 9.e+99 9.e+99] 2035 CG_rt4 1.0 2035 AMT_CG_rt1 0.0 -2035 AMT_CG_brk1 [ 60531.98 121063.96 60531.98 81035.73 121063.96] +2035 AMT_CG_brk1 [ 61113.39 122226.8 61113.39 81814.09 122226.8 ] 2035 AMT_CG_rt2 0.15 -2035 AMT_CG_brk2 [667749.1 751233.03 375616.53 709491.04 751233.03] +2035 AMT_CG_brk2 [674162.91 758448.74 379224.34 716305.83 758448.74] 2035 AMT_CG_rt3 0.2 2035 AMT_CG_brk3 [9.e+99 9.e+99 9.e+99 9.e+99 9.e+99] 2035 AMT_CG_rt4 1.0 @@ -108,42 +108,42 @@ 2035 CG_ec 0.0 2035 CG_reinvest_ec_rt 0.0 2035 II_rt1 0.1 -2035 II_brk1 [15178.9 30357.79 15178.9 21666.66 30357.79] +2035 II_brk1 [15324.69 30649.39 15324.69 21874.76 30649.39] 2035 II_rt2 0.12 -2035 II_brk2 [ 61694.87 123389.75 61694.87 82565.88 123389.75] +2035 II_brk2 [ 62287.47 124574.91 62287.47 83358.92 124574.91] 2035 II_rt3 0.22 -2035 II_brk3 [129387.85 258775.73 129387.85 129387.85 258775.73] +2035 II_brk3 [130630.65 261261.31 130630.65 130630.65 261261.31] 2035 II_rt4 0.24 -2035 II_brk4 [246993.7 493987.43 246993.7 246963.11 493987.43] +2035 II_brk4 [249366.13 498732.27 249366.13 249335.25 498732.27] 2035 II_rt5 0.32 -2035 II_brk5 [313646.21 627292.45 313646.21 313615.61 627292.45] +2035 II_brk5 [316658.84 633317.65 316658.84 316627.93 633317.65] 2035 II_rt6 0.35 -2035 II_brk6 [784161.45 940969.23 470484.64 784161.45 940969.23] +2035 II_brk6 [791693.43 950007.38 475003.69 791693.43 950007.38] 2035 II_rt7 0.37 2035 II_brk7 [9.e+99 9.e+99 9.e+99 9.e+99 9.e+99] 2035 II_rt8 1.0 2035 PT_qbid_rt 0.2 2035 PT_qbid_limited True -2035 PT_qbid_taxinc_thd [246963.11 493926.22 246993.7 246963.11 246963.11] +2035 PT_qbid_taxinc_thd [249335.25 498670.46 249366.13 249335.25 249335.25] 2035 PT_qbid_taxinc_gap [ 75000. 150000. 75000. 75000. 150000.] 2035 PT_qbid_w2_wages_rt 0.5 2035 PT_qbid_alt_w2_wages_rt 0.25 2035 PT_qbid_alt_property_rt 0.025 2035 PT_qbid_ps [9.e+99 9.e+99 9.e+99 9.e+99 9.e+99] 2035 PT_qbid_prt 0.0 -2035 PT_qbid_min_ded 489.63 -2035 PT_qbid_min_qbi 1224.09 +2035 PT_qbid_min_ded 494.36 +2035 PT_qbid_min_qbi 1235.85 2035 UI_em 0.0 2035 UI_thd [0. 0. 0. 0. 0.] -2035 AMT_em [110291.84 171619.47 85809.74 110291.84 171619.47] +2035 AMT_em [111351.19 173267.91 86633.95 111351.19 173267.91] 2035 AMT_prt 0.5 -2035 AMT_em_ps [ 612052.31 1224104.66 612052.31 612052.31 1224104.66] -2035 AMT_child_em 11935.03 +2035 AMT_em_ps [ 617931.19 1235862.36 617931.19 617931.19 1235862.36] +2035 AMT_child_em 12049.67 2035 AMT_child_em_c_age 18 2035 AMT_rt1 0.26 -2035 AMT_brk1 [299293.6 299293.6 149646.79 299293.6 299293.6 ] +2035 AMT_brk1 [302168.34 302168.34 151084.19 302168.34 302168.34] 2035 AMT_rt2_addon 0.02 -2035 AMT_em_pe 782447.7 +2035 AMT_em_pe 789963.22 2035 CDCC_c 3000.0 2035 CDCC_ps1 15000.0 2035 CDCC_ps2 [ 75000. 150000. 75000. 75000. 75000.] @@ -154,27 +154,27 @@ 2035 CDCC_po2_step_size [2000. 4000. 2000. 2000. 2000.] 2035 CDCC_po_rate_per_step 0.01 2035 CDCC_refundable False -2035 CTC_c 2693.02 +2035 CTC_c 2718.89 2035 CTC_c_under6_bonus 0.0 2035 CTC_include17 False 2035 CTC_is_refundable False 2035 ODC_is_refundable False 2035 CTC_ps [200000. 400000. 200000. 200000. 400000.] 2035 CTC_prt 0.05 -2035 ACTC_c 2080.97 +2035 ACTC_c 2100.96 2035 ODC_c 500.0 2035 NIIT_thd [200000. 250000. 125000. 200000. 250000.] 2035 NIIT_PT_taxed False 2035 NIIT_rt 0.038 -2035 EITC_c [ 812.82 5419.12 8955.55 10075.6 ] +2035 EITC_c [ 820.63 5471.17 9041.57 10172.4 ] 2035 EITC_rt [0.0765 0.34 0.4 0.45 ] 2035 EITC_basic_frac 0.0 2035 EITC_prt [0.0765 0.1598 0.2106 0.2106] -2035 EITC_ps [13293.79 29243.87 29243.87 29243.87] -2035 EITC_ps_addon_MarriedJ [8911.48 8899.24 8899.24 8899.24] +2035 EITC_ps [13421.48 29524.76 29524.76 29524.76] +2035 EITC_ps_addon_MarriedJ [8997.08 8984.73 8984.73 8984.73] 2035 EITC_MinEligAge 25 2035 EITC_MaxEligAge 64 -2035 EITC_InvestIncome_c 14934.08 +2035 EITC_InvestIncome_c 15077.52 2035 EITC_excess_InvestIncome_rt 9e+99 2035 EITC_indiv False 2035 EITC_sep_filers_elig True diff --git a/taxcalc/cli/input_data_tests/tmd-35.tables b/taxcalc/cli/input_data_tests/tmd-35.tables index 473135356..a1a4eb869 100644 --- a/taxcalc/cli/input_data_tests/tmd-35.tables +++ b/taxcalc/cli/input_data_tests/tmd-35.tables @@ -1,29 +1,29 @@ Weighted Tax Reform Totals by Baseline Expanded-Income Decile for 2035 Returns ExpInc IncTax PayTax LSTax AllTax (#m) ($b) ($b) ($b) ($b) ($b) - 0 20.07 -315.2 6.0 8.4 0.0 14.4 - 1 20.07 298.0 -20.4 29.1 0.0 8.7 - 2 20.07 586.1 -33.2 49.6 0.0 16.3 - 3 20.07 889.5 -21.8 83.3 0.0 61.5 - 4 20.07 1244.7 18.0 122.7 0.0 140.7 - 5 20.07 1667.4 72.3 165.0 0.0 237.2 - 6 20.07 2252.6 151.5 223.7 0.0 375.2 - 7 20.07 3111.8 255.5 310.6 0.0 566.0 - 8 20.07 4602.1 483.3 463.0 0.0 946.4 - 9 20.07 15309.3 3065.2 823.1 0.0 3888.3 - A 200.72 29646.4 3976.2 2278.4 0.0 6254.6 + 0 20.05 -354.7 6.7 7.4 0.0 14.1 + 1 20.06 106.8 -1.0 11.4 0.0 10.4 + 2 20.06 425.7 -23.7 44.8 0.0 21.1 + 3 20.06 818.7 -30.0 88.4 0.0 58.4 + 4 20.06 1217.0 21.4 130.5 0.0 152.0 + 5 20.06 1655.2 78.7 170.4 0.0 249.1 + 6 20.06 2230.4 153.1 224.2 0.0 377.3 + 7 20.06 3081.2 258.7 308.3 0.0 567.1 + 8 20.06 4574.9 482.3 467.8 0.0 950.1 + 9 20.06 14361.7 2792.6 806.8 0.0 3599.4 + A 200.56 28117.0 3739.0 2260.0 0.0 5999.0 Weighted Tax Differences by Baseline Expanded-Income Decile for 2035 Returns ExpInc IncTax PayTax LSTax AllTax (#m) ($b) ($b) ($b) ($b) ($b) - 0 20.07 -315.2 0.0 0.0 0.0 0.0 - 1 20.07 298.0 0.0 0.0 0.0 0.0 - 2 20.07 586.1 0.0 0.0 0.0 0.0 - 3 20.07 889.5 0.0 0.0 0.0 0.0 - 4 20.07 1244.7 0.0 0.0 0.0 0.0 - 5 20.07 1667.4 0.0 0.0 0.0 0.0 - 6 20.07 2252.6 0.0 0.0 0.0 0.0 - 7 20.07 3111.8 0.0 0.0 0.0 0.0 - 8 20.07 4602.1 0.0 0.0 0.0 0.0 - 9 20.07 15309.3 0.0 0.0 0.0 0.0 - A 200.72 29646.4 0.0 0.0 0.0 0.0 + 0 20.05 -354.7 0.0 0.0 0.0 0.0 + 1 20.06 106.8 0.0 0.0 0.0 0.0 + 2 20.06 425.7 0.0 0.0 0.0 0.0 + 3 20.06 818.7 0.0 0.0 0.0 0.0 + 4 20.06 1217.0 0.0 0.0 0.0 0.0 + 5 20.06 1655.2 0.0 0.0 0.0 0.0 + 6 20.06 2230.4 0.0 0.0 0.0 0.0 + 7 20.06 3081.2 0.0 0.0 0.0 0.0 + 8 20.06 4574.9 0.0 0.0 0.0 0.0 + 9 20.06 14361.7 0.0 0.0 0.0 0.0 + A 200.56 28117.0 0.0 0.0 0.0 0.0 diff --git a/taxcalc/growfactors.csv b/taxcalc/growfactors.csv index ee420db1a..26f920ea2 100644 --- a/taxcalc/growfactors.csv +++ b/taxcalc/growfactors.csv @@ -20,8 +20,8 @@ YEAR,ATXPY,ASCHF,ABOOK,ACPIU,ACPIM,AWAGE,ASCHCI,ASCHCL,ASCHEI,ASCHEL,AINTS,ADIVS 2029,1.033595,0.980131,1.000166,1.022858,1.030924,1.033076,1.039067,1.039111,1.000186,1.000222,1.075786,0.991511,0.975699,1.033447,1.01468,1.040489,1.031131,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0 2030,1.033898,0.989135,1.017738,1.022663,1.031094,1.032667,1.038678,1.03866,1.017736,1.017715,1.054557,1.01322,0.998445,1.033943,1.012472,1.04064,1.03133,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0 2031,1.03494,0.995169,1.028526,1.022531,1.030984,1.032004,1.037806,1.0378,1.028513,1.028538,1.051646,1.028241,1.012539,1.036568,1.026608,1.041542,1.03151,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0 -2032,1.035457,0.999777,1.034817,1.022578,1.031257,1.031167,1.036369,1.036352,1.03482,1.034796,1.048854,1.036945,1.020192,1.036387,1.029998,1.041845,1.031644,,,,,,,, -2033,1.035087,1.0014,1.036083,1.022611,1.030977,1.030948,1.035302,1.035308,1.036065,1.03609,1.041747,1.040731,1.024714,1.035312,1.02726,1.041341,1.031857,,,,,,,, -2034,1.035075,1.003101,1.037118,1.022572,1.031017,1.030992,1.034961,1.034963,1.037148,1.037113,1.04445,1.041905,1.027937,1.033459,1.028351,1.041055,1.032059,,,,,,,, -2035,1.034658,1.005994,1.037998,1.022526,1.030974,1.031065,1.034724,1.034714,1.037993,1.038018,1.037198,1.042629,1.029854,1.031715,1.027569,1.040521,1.032203,,,,,,,, -2036,1.034438,1.005976,1.037274,1.022582,1.031058,1.031309,1.034389,1.034408,1.037258,1.037253,1.034837,1.041391,1.030058,1.033301,1.028547,1.040194,1.032293,,,,,,,, +2032,1.035457,0.999777,1.034817,1.022578,1.031257,1.031167,1.036369,1.036352,1.03482,1.034796,1.048854,1.036945,1.020192,1.036387,1.029998,1.041845,1.031644,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0 +2033,1.035087,1.0014,1.036083,1.022611,1.030977,1.030948,1.035302,1.035308,1.036065,1.03609,1.041747,1.040731,1.024714,1.035312,1.02726,1.041341,1.031857,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0 +2034,1.035075,1.003101,1.037118,1.022572,1.031017,1.030992,1.034961,1.034963,1.037148,1.037113,1.04445,1.041905,1.027937,1.033459,1.028351,1.041055,1.032059,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0 +2035,1.034658,1.005994,1.037998,1.022526,1.030974,1.031065,1.034724,1.034714,1.037993,1.038018,1.037198,1.042629,1.029854,1.031715,1.027569,1.040521,1.032203,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0 +2036,1.034438,1.005976,1.037274,1.022582,1.031058,1.031309,1.034389,1.034408,1.037258,1.037253,1.034837,1.041391,1.030058,1.033301,1.028547,1.040194,1.032293,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0 diff --git a/taxcalc/tests/cpscsv_agg_expect.csv b/taxcalc/tests/cpscsv_agg_expect.csv index dba819952..c3541ca35 100644 --- a/taxcalc/tests/cpscsv_agg_expect.csv +++ b/taxcalc/tests/cpscsv_agg_expect.csv @@ -1,26 +1,26 @@ ,2017,2018,2019,2020,2021,2022,2023,2024,2025,2026,2027,2028,2029,2030,2031,2032,2033,2034,2035 Returns (#m),187.1,199.2,201.9,204.5,207.1,209.7,212.3,214.9,217.5,220.1,222.7,225.2,227.8,230.2,232.6,235.0,237.3,239.7,242.1 -AGI ($b),9087.6,10714.8,11167.0,11573.2,13174.9,13526.4,14075.9,15201.9,16010.5,16748.9,17457.5,18195.5,18984.4,19784.6,20598.4,21438.2,22302.5,23202.0,24140.4 -Itemizers (#m),62.8,23.9,25.0,27.5,31.2,31.2,30.2,30.6,30.9,29.0,30.3,31.8,33.4,30.6,31.8,33.0,34.4,35.7,37.0 -Itemized Deduction ($b),1218.6,611.9,655.1,745.3,862.7,881.9,901.0,955.1,1089.4,1035.9,1111.6,1197.9,1293.3,1105.4,1176.5,1252.3,1335.2,1419.6,1512.0 -Standard Deduction Filers (#m),124.3,175.4,176.9,176.9,175.8,178.5,182.0,184.3,186.6,191.1,192.3,193.4,194.3,199.5,200.7,201.8,202.8,203.9,205.0 -Standard Deduction ($b),1092.1,2951.3,3026.2,3080.8,3091.9,3231.3,3528.5,3767.7,4096.3,4350.0,4480.2,4602.8,4723.6,4993.8,5133.3,5271.7,5412.9,5558.5,5708.1 +AGI ($b),9087.6,10714.8,11167.0,11573.2,13243.1,13525.1,14280.3,15232.6,16168.9,16936.6,17622.7,18279.3,18992.6,19756.9,20554.4,21378.8,22233.9,23119.0,24042.5 +Itemizers (#m),62.8,23.9,25.0,27.5,31.5,31.4,31.5,31.2,31.7,29.8,30.9,32.1,33.4,30.4,31.7,33.0,34.3,35.8,37.1 +Itemized Deduction ($b),1218.6,611.9,655.1,745.3,872.2,888.7,941.5,975.6,1128.8,1082.1,1153.8,1233.6,1321.6,1127.4,1204.2,1286.7,1375.3,1468.7,1565.0 +Standard Deduction Filers (#m),124.3,175.4,176.9,176.9,175.5,178.3,180.8,183.7,185.8,190.2,191.7,193.1,194.3,199.7,200.8,201.8,202.8,203.8,204.9 +Standard Deduction ($b),1092.1,2951.3,3026.2,3080.8,3085.8,3226.8,3501.8,3754.0,4077.0,4326.3,4484.7,4626.1,4760.3,5040.8,5181.1,5320.0,5462.1,5606.3,5758.8 Personal Exemption ($b),1383.6,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0 -Taxable Income ($b),6230.6,7959.2,8322.9,8615.4,10049.9,10315.2,10641.5,11541.3,11835.4,12411.3,12954.5,13520.5,14302.5,15060.6,15702.2,16364.9,17043.1,17752.2,18489.6 -Regular Tax ($b),1108.0,1380.0,1449.0,1497.4,1762.8,1834.7,1884.9,2040.8,2101.8,2212.2,2315.0,2419.7,2557.8,2706.2,2822.7,2943.3,3062.8,3189.9,3321.3 -AMT Income ($b),8319.6,10212.5,10630.2,10965.6,12473.8,12804.2,13331.7,14409.3,15195.3,15980.6,16633.5,17308.2,18025.5,18843.4,19594.7,20367.5,21158.3,21982.8,22838.3 -AMT Liability ($b),8.1,0.4,0.4,0.5,1.4,0.6,0.4,0.7,0.7,1.8,1.7,1.7,1.8,1.9,1.9,2.0,2.1,2.2,2.3 -AMT Filers (#m),2.6,0.1,0.1,0.1,0.2,0.1,0.1,0.1,0.1,0.2,0.1,0.1,0.1,0.1,0.1,0.2,0.2,0.2,0.2 -Tax before Credits ($b),1116.0,1380.4,1449.4,1497.9,1764.3,1835.4,1885.3,2041.5,2102.5,2214.0,2316.7,2421.4,2559.5,2708.0,2824.6,2945.3,3064.9,3192.1,3323.6 -Refundable Credits ($b),70.8,102.5,102.7,655.0,827.1,98.5,107.0,111.2,116.8,117.4,119.5,121.3,123.0,124.9,126.9,128.6,130.5,132.4,134.2 -Nonrefundable Credits ($b),32.7,97.2,99.2,99.2,0.0,107.7,108.2,109.6,118.0,119.6,123.6,127.6,131.8,135.7,139.7,143.8,147.9,152.1,156.3 +Taxable Income ($b),6230.6,7959.2,8322.9,8615.4,10113.5,10313.9,10827.9,11562.4,11970.0,12571.3,13076.3,13555.9,14261.1,14981.7,15602.1,16243.6,16907.6,17597.1,18315.6 +Regular Tax ($b),1108.0,1380.0,1449.0,1497.4,1776.9,1834.9,1926.6,2048.8,2125.9,2239.6,2331.8,2418.8,2540.5,2681.1,2793.3,2909.4,3026.1,3149.0,3276.1 +AMT Income ($b),8319.6,10212.5,10630.2,10965.6,12534.9,12799.8,13504.7,14423.0,15321.2,16130.8,16762.8,17359.4,18004.3,18788.8,19517.8,20268.4,21044.4,21846.2,22682.5 +AMT Liability ($b),8.1,0.4,0.4,0.5,1.5,0.6,0.4,0.6,0.8,2.5,2.3,2.0,2.0,2.0,1.9,2.0,2.1,2.2,2.4 +AMT Filers (#m),2.6,0.1,0.1,0.1,0.2,0.1,0.1,0.1,0.1,0.2,0.2,0.2,0.2,0.2,0.2,0.2,0.2,0.2,0.2 +Tax before Credits ($b),1116.0,1380.4,1449.4,1497.9,1778.3,1835.5,1927.0,2049.4,2126.7,2242.1,2334.1,2420.8,2542.5,2683.0,2795.3,2911.4,3028.2,3151.2,3278.5 +Refundable Credits ($b),70.8,102.5,102.7,655.0,826.4,99.1,106.6,111.4,116.8,117.6,120.9,123.3,125.4,127.5,129.4,131.4,133.4,135.5,137.6 +Nonrefundable Credits ($b),32.7,97.2,99.2,99.2,0.0,107.4,108.3,109.6,117.9,119.2,123.6,127.8,132.0,136.1,140.1,144.2,148.3,152.5,156.7 Reform Surtaxes ($b),0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0 -Other Taxes ($b),61.3,70.4,72.7,75.9,82.3,87.9,92.8,99.7,105.7,112.1,117.9,122.9,128.8,134.9,141.1,147.7,154.7,162.0,170.0 -Ind Income Tax ($b),1073.9,1251.1,1320.2,819.6,1019.4,1717.0,1763.0,1920.3,1973.4,2089.1,2191.4,2295.3,2433.5,2582.2,2699.1,2820.6,2941.1,3069.6,3203.1 -Payroll Taxes ($b),985.0,1081.8,1133.6,1154.6,1250.3,1348.0,1424.4,1510.0,1584.8,1660.4,1732.3,1806.6,1882.8,1959.8,2039.6,2122.0,2208.2,2296.8,2388.9 -Combined Liability ($b),2058.9,2333.0,2453.8,1974.2,2269.7,3065.1,3187.5,3430.3,3558.2,3749.6,3923.7,4101.9,4316.2,4542.0,4738.7,4942.5,5149.3,5366.5,5592.0 -With Income Tax <= 0 (#m),86.2,94.6,95.3,133.1,126.0,94.5,96.5,97.2,101.6,102.3,103.0,103.5,101.9,102.5,102.8,103.1,103.4,103.7,104.1 -With Combined Tax <= 0 (#m),62.8,65.4,66.4,98.2,97.7,67.9,69.5,70.3,73.2,74.0,74.9,75.6,74.9,75.6,76.1,76.6,77.1,77.6,78.2 +Other Taxes ($b),61.3,70.4,72.7,75.9,83.6,87.4,97.1,102.4,108.7,115.3,120.8,125.6,131.3,137.8,144.8,152.1,159.7,167.6,176.3 +Ind Income Tax ($b),1073.9,1251.1,1320.2,819.6,1035.5,1716.4,1809.3,1930.8,2000.8,2120.5,2210.4,2295.3,2416.4,2557.3,2670.5,2788.0,2906.2,3030.8,3160.5 +Payroll Taxes ($b),985.0,1081.8,1133.6,1154.6,1252.7,1343.5,1425.9,1507.0,1582.4,1652.9,1724.9,1797.9,1871.7,1947.6,2026.0,2105.7,2189.4,2275.0,2363.9 +Combined Liability ($b),2058.9,2333.0,2453.8,1974.2,2288.2,3059.9,3235.1,3437.8,3583.2,3773.4,3935.3,4093.2,4288.1,4505.0,4696.4,4893.7,5095.6,5305.8,5524.4 +With Income Tax <= 0 (#m),86.2,94.6,95.3,133.1,125.9,94.7,96.2,97.1,101.5,102.3,103.2,103.9,102.5,103.1,103.5,103.9,104.2,104.7,105.1 +With Combined Tax <= 0 (#m),62.8,65.4,66.4,98.2,97.6,68.0,69.2,70.2,73.1,73.8,74.8,75.6,75.0,75.7,76.3,76.8,77.3,77.8,78.4 UBI Benefits ($b),0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0 -"Total Benefits, Consumption Value ($b)",2790.7,3225.5,3429.9,3617.0,3993.0,4069.6,4390.5,4691.7,4983.0,5266.4,5459.4,5657.5,5857.9,6059.4,6255.1,6449.2,6644.0,6847.3,7062.4 -Total Benefits Cost ($b),2790.7,3225.5,3429.9,3617.0,3993.0,4069.6,4390.5,4691.7,4983.0,5266.4,5459.4,5657.5,5857.9,6059.4,6255.1,6449.2,6644.0,6847.3,7062.4 +"Total Benefits, Consumption Value ($b)",2790.7,3225.5,3429.9,3617.0,3993.0,4070.2,4392.1,4697.6,5019.0,5314.4,5511.8,5713.8,5916.2,6119.2,6317.6,6514.0,6710.6,6910.3,7121.2 +Total Benefits Cost ($b),2790.7,3225.5,3429.9,3617.0,3993.0,4070.2,4392.1,4697.6,5019.0,5314.4,5511.8,5713.8,5916.2,6119.2,6317.6,6514.0,6710.6,6910.3,7121.2 diff --git a/taxcalc/tests/reforms_expect.csv b/taxcalc/tests/reforms_expect.csv index dc08c4f05..99ba2a71f 100644 --- a/taxcalc/tests/reforms_expect.csv +++ b/taxcalc/tests/reforms_expect.csv @@ -56,6 +56,6 @@ rid,res1,res2,res3,res4 55,-65.5,-71.9,-72.4,-72.5 56,-66.6,-73.3,-73.8,-73.9 57,-23.7,-25.7,-26.9,-28.5 -58,-25.5,-26.4,-33.6,-28.8 -59,-51.2,-52.9,-60.1,-52.3 +58,-25.5,-26.4,-33.5,-28.8 +59,-51.2,-52.9,-60.3,-52.6 60,-51.7,-53.2,-54.4,-57.5 diff --git a/taxcalc/tests/test_benefits.py b/taxcalc/tests/test_benefits.py index 24aa158a5..423b6e12f 100644 --- a/taxcalc/tests/test_benefits.py +++ b/taxcalc/tests/test_benefits.py @@ -50,7 +50,7 @@ def test_benefits(tests_path, cps_fullsample): ben = calc.array(f'{bname}_ben') benamt = round((ben * wght).sum() * 1e-9, 3) bencnt = round((size[ben > 0] * wght[ben > 0]).sum() * 1e-6, 3) - benavg = round(benamt / bencnt, 1) + benavg = round(benamt / bencnt, 1) if bencnt > 0 else 0.0 year_list.append(year) bname_list.append(bname) benamt_list.append(benamt) diff --git a/taxcalc/tests/test_policy.py b/taxcalc/tests/test_policy.py index 756a2accb..cad9a4c63 100644 --- a/taxcalc/tests/test_policy.py +++ b/taxcalc/tests/test_policy.py @@ -1533,15 +1533,15 @@ def test_ext_plus_odc1_reform(tests_path): 2027: 1000, 2028: 1000, 2029: 1000, - 2030: 1022.4, + 2030: 1022.90, } exp_actc_c = { 2025: 1700, 2026: 1776.67, - 2027: 1819.84, - 2028: 1861.88, - 2029: 1903.96, - 2030: 1946.61, + 2027: 1828.73, + 2028: 1875.18, + 2029: 1919.62, + 2030: 1963.58, } for year in range(2025, 2031): bas.set_year(year) @@ -1595,21 +1595,21 @@ def test_ext_plus_odc2_reform(tests_path): 2027: 600, 2028: 600, 2029: 800, - 2030: 817.92, + 2030: 818.32, } exp_actc_c_bas = { 2025: 1700, 2026: 1776.67, - 2027: 1819.84, - 2028: 1861.88, - 2029: 1903.96, - 2030: 1946.61, + 2027: 1828.73, + 2028: 1875.18, + 2029: 1919.62, + 2030: 1963.58, } exp_actc_c_ref = { 2025: 1700, 2026: 1776.67, - 2027: 1819.84, - 2028: 1861.88, + 2027: 1828.73, + 2028: 1875.18, 2029: 1750, 2030: 1750, } diff --git a/taxcalc/tests/test_reforms.py b/taxcalc/tests/test_reforms.py index beaa71c88..a57dd9665 100644 --- a/taxcalc/tests/test_reforms.py +++ b/taxcalc/tests/test_reforms.py @@ -354,9 +354,9 @@ def test_reforms(rid, test_reforms_init, tests_path, baseline_2017_law, @pytest.mark.obbba_reforms @pytest.mark.parametrize('reform_filename, expected_diff', [ - ('ext.json', 59.587), + ('ext.json', 59.808), ('OBBBA.json', 0.0), - ('NoOBBBA.json', 306.291), + ('NoOBBBA.json', 304.863), ]) def test_reforms_cps(reform_filename, expected_diff, tests_path): """ From 2c48b4377a6256f11a44b81ee10260c6c82507cd Mon Sep 17 00:00:00 2001 From: martinholmer Date: Sat, 21 Mar 2026 12:02:14 -0400 Subject: [PATCH 3/5] Skip coverage of new input-data-specific code --- taxcalc/taxcalcio.py | 8 ++++---- 1 file changed, 4 insertions(+), 4 deletions(-) diff --git a/taxcalc/taxcalcio.py b/taxcalc/taxcalcio.py index 11f3b58f9..e7ced0c5b 100644 --- a/taxcalc/taxcalcio.py +++ b/taxcalc/taxcalcio.py @@ -423,7 +423,7 @@ def init(self, input_data, tax_year, baseline, reform, gfactors=policy_gfactors_bas, last_budget_year=last_b_year, ) - if self.tmd_input_data: + if self.tmd_input_data: # pragma: no cover self.pol_bas.implement_reform(TMD_CREDIT_CLAIMING) for poldict in poldicts_bas: try: @@ -443,7 +443,7 @@ def init(self, input_data, tax_year, baseline, reform, gfactors=policy_gfactors_bas, last_budget_year=last_b_year, ) - if self.tmd_input_data: + if self.tmd_input_data: # pragma: no cover self.pol_bas.implement_reform(TMD_CREDIT_CLAIMING) # ... the reform Policy object if self.specified_reform: @@ -451,7 +451,7 @@ def init(self, input_data, tax_year, baseline, reform, gfactors=policy_gfactors_ref, last_budget_year=last_b_year, ) - if self.tmd_input_data: + if self.tmd_input_data: # pragma: no cover self.pol_ref.implement_reform(TMD_CREDIT_CLAIMING) for poldict in poldicts_ref: try: @@ -471,7 +471,7 @@ def init(self, input_data, tax_year, baseline, reform, gfactors=policy_gfactors_bas, last_budget_year=last_b_year, ) - if self.tmd_input_data: + if self.tmd_input_data: # pragma: no cover self.pol_ref.implement_reform(TMD_CREDIT_CLAIMING) # create Consumption object self.con = Consumption(last_budget_year=last_b_year) From f54cb5172e01a886586683f20b4e64e899759b89 Mon Sep 17 00:00:00 2001 From: martinholmer Date: Sat, 21 Mar 2026 16:01:10 -0400 Subject: [PATCH 4/5] Update docs/usage/data.md instructions about 2022 TMD data --- docs/usage/data.md | 38 +++++++++++++++++++++++++------------- 1 file changed, 25 insertions(+), 13 deletions(-) diff --git a/docs/usage/data.md b/docs/usage/data.md index d46572be8..b0c11c9b0 100644 --- a/docs/usage/data.md +++ b/docs/usage/data.md @@ -63,17 +63,29 @@ repository](https://github.com/PSLmodels/tax-microdata-benchmarking) produces an input variables file (`tmd.csv.gz`), a **national** weights file (`tmd_weights.csv.gz`), and a variable growth factors file (`tmd_growfactors.csv`) that can be used with the Tax-Calculator -package beginning with the 3.6.0 release. The TMD files are available -only to users who have purchased their own version of the 2015 IRS-SOI -PUF. For those users, the TMD files are available from the +package beginning with the 3.6.0 release. Beginning with Tax-Calculator +release 6.5.0, the start year for the TMD data is 2022. The TMD files +are available only to users who have purchased their own version of the +2015 IRS-SOI PUF. For those users, the TMD files are available from the tax-microdata repository. The three TMD files can be used with Tax-Calculator in two ways: - - with the **Python API** by instantiating a GrowFactors object that - uses TMD growth factors [`gf=GrowFactors("path/to/tmd_growfactors.csv")`] - and by using the `Records.tmd_constructor(...)` static method to - instantiate a Records object, or - - with the **CLI tool**, `tc`, when the three TMD files are all in - the same folder and the `tmd.csv.gz` file has been unzipped. + - with the **Python API**: + * instantiate a GrowFactors object that uses TMD growth factors + [`gf=GrowFactors("path/to/tmd_growfactors.csv")`] and by using + the `Records.tmd_constructor(...)` static method to instantiate + a Records object, and + * after each instantiation of a Policy object, activate the TMD + refundable credit claiming behavior by executing an + `implement_reform(TMD_CREDIT_CLAIMING)` command on the Policy + object (both for baseline and reform Policy objects), where the + `TMD_CREDIT_CLAIMING` dictionary is the same as the one at the + top of the `taxcalc/taxcalcio.py` module. + - or + - with the **CLI tool**, use `tc`, when the three TMD files are all + in the same folder and the `tmd.csv.gz` file has been unzipped. + The `tc` tool automatically activates the TMD refundable credit + claiming behavior, so there is no need to do that on the command + line when using the CLI tool, `tc`. The [tax-microdata repository](https://github.com/PSLmodels/tax-microdata-benchmarking) @@ -88,12 +100,12 @@ contains the three national TMD files described above. Then, execute this command for tabular output under 2024 current-law policy: ``` (taxcalc-dev) myruns> TMD_AREA=nm tc tmd.csv 2024 --exact --tables -Read input data for 2021; input data were extrapolated to 2024 +Read input data for 2022; input data were extrapolated to 2024 Write tabular output to file tmd_nm-24-#-#-#-#.tables Execution time is 8.2 seconds (taxcalc-dev) myruns> awk '$1~/Ret/||$1~/A/' tmd_nm-24-#-#-#-#.tables | head -2 Returns ExpInc IncTax PayTax LSTax AllTax - A 1.17 87.0 7.2 6.9 0.0 14.1 + A ---[SNIP]--- ``` Or for the first Congressional district in New Mexico, put the @@ -101,12 +113,12 @@ Or for the first Congressional district in New Mexico, put the files and execute this command: ``` (taxcalc-dev) myruns> TMD_AREA=nm01 tc tmd.csv 2024 --exact --tables -Read input data for 2021; input data were extrapolated to 2024 +Read input data for 2022; input data were extrapolated to 2024 Write tabular output to file tmd_nm01-24-#-#-#-#.tables Execution time is 8.3 seconds (taxcalc-dev) myruns> awk '$1~/Ret/||$1~/A/' tmd_nm01-24-#-#-#-#.tables | head -2 Returns ExpInc IncTax PayTax LSTax AllTax - A 0.40 31.9 2.8 2.5 0.0 5.3 + A ---[SNIP]--- ``` From 1623b7b4177875c8616ec90e542616930fdaae21 Mon Sep 17 00:00:00 2001 From: martinholmer Date: Sun, 22 Mar 2026 09:58:30 -0400 Subject: [PATCH 5/5] Update TMD documentation --- docs/usage/data.md | 8 ++++---- 1 file changed, 4 insertions(+), 4 deletions(-) diff --git a/docs/usage/data.md b/docs/usage/data.md index b0c11c9b0..d691b87c7 100644 --- a/docs/usage/data.md +++ b/docs/usage/data.md @@ -75,11 +75,11 @@ Tax-Calculator in two ways: the `Records.tmd_constructor(...)` static method to instantiate a Records object, and * after each instantiation of a Policy object, activate the TMD - refundable credit claiming behavior by executing an - `implement_reform(TMD_CREDIT_CLAIMING)` command on the Policy + refundable credit claiming behavior by executing the + `implement_reform(TMD_CREDIT_CLAIMING)` method on the Policy object (both for baseline and reform Policy objects), where the - `TMD_CREDIT_CLAIMING` dictionary is the same as the one at the - top of the `taxcalc/taxcalcio.py` module. + `TMD_CREDIT_CLAIMING` dictionary is imported from the `taxcalcio.py` + module. - or - with the **CLI tool**, use `tc`, when the three TMD files are all in the same folder and the `tmd.csv.gz` file has been unzipped.