From 9412097e210adc85cca0a1d2ffadcd30a3219ee2 Mon Sep 17 00:00:00 2001 From: "martin.holmer@gmail.com" Date: Sun, 31 Mar 2024 19:07:52 -0400 Subject: [PATCH 1/5] Revise p_c_l.json and growfactors..csv ACPIU values --- taxcalc/growfactors.csv | 26 +++++++++++++------------- taxcalc/policy_current_law.json | 2 +- 2 files changed, 14 insertions(+), 14 deletions(-) diff --git a/taxcalc/growfactors.csv b/taxcalc/growfactors.csv index 02d28af79..cff31ec88 100644 --- a/taxcalc/growfactors.csv +++ b/taxcalc/growfactors.csv @@ -10,16 +10,16 @@ YEAR,ATXPY,ASCHF,ABOOK,ACPIU,ACPIM,AWAGE,ASCHCI,ASCHCL,ASCHEI,ASCHEL,AINTS,ADIVS 2019,1.032351,0.979401,1.019085,1.017913,1.028328,1.039292,1.004274,1.004387,1.019131,1.019122,1.014806,1.041751,0.925878,1.031182,0.940635,1.040577,1.054052,1.052158,1.045866,1.000751,1,1.002567,1.034809,1,1 2020,1.067957,1.167938,0.947032,1.012495,1.041121,1.006381,1.016054,1.015991,0.947016,0.94708,0.989319,1.091767,1.292516,1.023383,1.034222,1.076313,0.996727,1.050763,1.046106,1.00255,1,1.003841,1.034974,1,1 2021,1.065517,1.126248,1.216697,1.047189,1.012343,1.079707,1.057058,1.05708,1.216716,1.216644,0.999214,1.057982,1.792117,1.011965,8.619252,1.073809,1.03007,1.047248,1.047927,1.001796,1,1.002551,1.034869,1,1 -2022,1.014347,1.742914,1.047552,1.08083,1.040311,1.076282,1.022527,1.022546,1.047553,1.047566,1.049118,1.042358,0.631565,1.04749,0.152665,1.022138,1.030159,1.048769,1.047573,0.999851,1,1.002545,1.034942,1,1 -2023,1.050108,0.653145,1.091056,1.040233,1.004761,1.050035,1.013156,1.013121,1.091037,1.091047,1.026196,1.126711,1.0525,1.085497,0.748857,1.058072,1.030193,1.050822,1.048715,1.000448,1,1.003807,1.034968,1,1 -2024,1.046242,0.895528,1.007166,1.025982,1.01407,1.040377,1.0397,1.03963,1.007187,1.007157,1.156028,1.023049,0.932271,1.052921,1.337549,1.054081,1.030334,1.048426,1.051767,0.99776,1,1.002528,1.034951,1,1 -2025,1.040442,0.963117,1.020457,1.024892,0.958663,1.038977,1.037682,1.037745,1.020415,1.020444,1.091746,1.02538,0.97747,1.031721,1.154874,1.047914,1.030635,1.046248,1.052213,1.002245,1,1.003783,1.034897,1,1 -2026,1.039294,0.987094,1.014705,1.023445,1.014023,1.035978,1.037783,1.037762,1.014711,1.014716,1.098184,1.019802,0.970235,1.030992,1.035291,1.046856,1.030633,1.072236,1,0.999552,1,1.002513,1.034808,1,1 -2027,1.037119,0.998822,1.017535,1.021948,1.013312,1.033569,1.03414,1.034138,1.017568,1.017583,1.066606,1.013266,0.993714,1.031791,1.045541,1.044372,1.030788,1,1,1,1,1.002506,1.034863,1,1 -2028,1.036799,1.006582,1.023966,1.021812,1.013356,1.033042,1.031594,1.03158,1.023985,1.02393,1.050716,1.021542,1.009158,1.03344,1.043558,1.043967,1.030942,1,1,1,1,1,1,1,1 -2029,1.035913,1.010333,1.028149,1.022135,1.013612,1.033365,1.030869,1.030888,1.028085,1.028143,1.03013,1.032091,1.018962,1.033664,1.045739,1.042825,1.031131,1,1,1,1,1,1,1,1 -2030,1.036423,1.01018,1.024121,1.022298,1.013855,1.03321,1.030563,1.030595,1.02417,1.024128,1.036979,1.032934,1.024538,1.034401,1.043738,1.043174,1.03133,1,1,1,1,1,1,1,1 -2031,1.036362,1.010259,1.024733,1.022377,1.014016,1.032812,1.031233,1.03124,1.024699,1.024734,1.039197,1.032793,1.027842,1.036645,1.038241,1.042951,1.03151,1,1,1,1,1,1,1,1 -2032,1.036409,1.009979,1.028,1.022687,1.014306,1.032126,1.032334,1.032295,1.028004,1.027983,1.04014,1.03261,1.029719,1.036435,1.031319,1.042807,1.031644,1,1,1,1,1,1,1,1 -2033,1.035793,1.008195,1.02813,1.022484,1.014309,1.031481,1.033961,1.033991,1.028128,1.02811,1.031669,1.03246,1.030798,1.037554,1.028443,1.042009,1.031857,1,1,1,1,1,1,1,1 -2034,1.035385,1.008203,1.02971,1.02246,1.014443,1.030912,1.033294,1.033253,1.029705,1.029722,1.027096,1.032231,1.031308,1.03748,1.029528,1.041408,1.032059,1,1,1,1,1,1,1,1 \ No newline at end of file +2022,1.014347,1.742914,1.047552,1.07229,1.040311,1.076282,1.022527,1.022546,1.047553,1.047566,1.049118,1.042358,0.631565,1.04749,0.152665,1.022138,1.030159,1.048769,1.047573,0.999851,1,1.002545,1.034942,1,1 +2023,1.050108,0.653145,1.091056,1.05402,1.004761,1.050035,1.013156,1.013121,1.091037,1.091047,1.026196,1.126711,1.0525,1.085497,0.748857,1.058072,1.030193,1.050822,1.048715,1.000448,1,1.003807,1.034968,1,1 +2024,1.046242,0.895528,1.007166,1.02550,1.01407,1.040377,1.0397,1.03963,1.007187,1.007157,1.156028,1.023049,0.932271,1.052921,1.337549,1.054081,1.030334,1.048426,1.051767,0.99776,1,1.002528,1.034951,1,1 +2025,1.040442,0.963117,1.020457,1.02198,0.958663,1.038977,1.037682,1.037745,1.020415,1.020444,1.091746,1.02538,0.97747,1.031721,1.154874,1.047914,1.030635,1.046248,1.052213,1.002245,1,1.003783,1.034897,1,1 +2026,1.039294,0.987094,1.014705,1.02074,1.014023,1.035978,1.037783,1.037762,1.014711,1.014716,1.098184,1.019802,0.970235,1.030992,1.035291,1.046856,1.030633,1.072236,1,0.999552,1,1.002513,1.034808,1,1 +2027,1.037119,0.998822,1.017535,1.01946,1.013312,1.033569,1.03414,1.034138,1.017568,1.017583,1.066606,1.013266,0.993714,1.031791,1.045541,1.044372,1.030788,1,1,1,1,1.002506,1.034863,1,1 +2028,1.036799,1.006582,1.023966,1.01942,1.013356,1.033042,1.031594,1.03158,1.023985,1.02393,1.050716,1.021542,1.009158,1.03344,1.043558,1.043967,1.030942,1,1,1,1,1,1,1,1 +2029,1.035913,1.010333,1.028149,1.01966,1.013612,1.033365,1.030869,1.030888,1.028085,1.028143,1.03013,1.032091,1.018962,1.033664,1.045739,1.042825,1.031131,1,1,1,1,1,1,1,1 +2030,1.036423,1.01018,1.024121,1.01977,1.013855,1.03321,1.030563,1.030595,1.02417,1.024128,1.036979,1.032934,1.024538,1.034401,1.043738,1.043174,1.03133,1,1,1,1,1,1,1,1 +2031,1.036362,1.010259,1.024733,1.01991,1.014016,1.032812,1.031233,1.03124,1.024699,1.024734,1.039197,1.032793,1.027842,1.036645,1.038241,1.042951,1.03151,1,1,1,1,1,1,1,1 +2032,1.036409,1.009979,1.028,1.01999,1.014306,1.032126,1.032334,1.032295,1.028004,1.027983,1.04014,1.03261,1.029719,1.036435,1.031319,1.042807,1.031644,1,1,1,1,1,1,1,1 +2033,1.035793,1.008195,1.02813,1.02002,1.014309,1.031481,1.033961,1.033991,1.028128,1.02811,1.031669,1.03246,1.030798,1.037554,1.028443,1.042009,1.031857,1,1,1,1,1,1,1,1 +2034,1.035385,1.008203,1.02971,1.02002,1.014443,1.030912,1.033294,1.033253,1.029705,1.029722,1.027096,1.032231,1.031308,1.03748,1.029528,1.041408,1.032059,1,1,1,1,1,1,1,1 \ No newline at end of file diff --git a/taxcalc/policy_current_law.json b/taxcalc/policy_current_law.json index b975c5b9f..482e67c2c 100644 --- a/taxcalc/policy_current_law.json +++ b/taxcalc/policy_current_law.json @@ -103,7 +103,7 @@ }, { "year": 2017, - "value": -0.0025 + "value": 0.0 } ], "validators": { From 50072975e94c1f3d2dace82e8e243b3452bf9d2a Mon Sep 17 00:00:00 2001 From: "martin.holmer@gmail.com" Date: Mon, 1 Apr 2024 15:14:48 -0400 Subject: [PATCH 2/5] Revise growfactors.csv to use chained CPI-U for ACPIU factor --- taxcalc/growfactors.csv | 14 +-- taxcalc/policy_current_law.json | 176 ++++++++++++++++---------------- 2 files changed, 95 insertions(+), 95 deletions(-) diff --git a/taxcalc/growfactors.csv b/taxcalc/growfactors.csv index cff31ec88..5a64b31e5 100644 --- a/taxcalc/growfactors.csv +++ b/taxcalc/growfactors.csv @@ -5,14 +5,14 @@ YEAR,ATXPY,ASCHF,ABOOK,ACPIU,ACPIM,AWAGE,ASCHCI,ASCHCL,ASCHEI,ASCHEL,AINTS,ADIVS 2014,1.029476,0.931683,0.976566,1.015927,1.023917,1.039999,1.040616,1.030349,1.075978,0.991321,0.925886,1.17606,1.387522,1.004801,0.641103,0.970506,0.99257,1,1,1,1,1,1,1,1 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 -2017,1.049373,0.907035,1.018491,1.021273,1.025035,1.040577,1.060677,1.132498,1.093477,1.160123,1.088642,1.102389,1.344721,1.00723,0.94186,1.029301,1.011911,1.030968,1.014601,0.981621,1,0.998715,1.063959,1,1 -2018,1.042394,0.976786,1.074059,1.0245,1.019707,1.041821,1.042769,1.042713,1.074048,1.074033,1.031272,1.076804,1.074755,1.018778,0.92284,1.050825,1.103035,1.045097,1.045897,1.005738,1,1.002574,1.034828,1,1 -2019,1.032351,0.979401,1.019085,1.017913,1.028328,1.039292,1.004274,1.004387,1.019131,1.019122,1.014806,1.041751,0.925878,1.031182,0.940635,1.040577,1.054052,1.052158,1.045866,1.000751,1,1.002567,1.034809,1,1 -2020,1.067957,1.167938,0.947032,1.012495,1.041121,1.006381,1.016054,1.015991,0.947016,0.94708,0.989319,1.091767,1.292516,1.023383,1.034222,1.076313,0.996727,1.050763,1.046106,1.00255,1,1.003841,1.034974,1,1 -2021,1.065517,1.126248,1.216697,1.047189,1.012343,1.079707,1.057058,1.05708,1.216716,1.216644,0.999214,1.057982,1.792117,1.011965,8.619252,1.073809,1.03007,1.047248,1.047927,1.001796,1,1.002551,1.034869,1,1 +2017,1.049373,0.907035,1.018491,1.01677,1.025035,1.040577,1.060677,1.132498,1.093477,1.160123,1.088642,1.102389,1.344721,1.00723,0.94186,1.029301,1.011911,1.030968,1.014601,0.981621,1,0.998715,1.063959,1,1 +2018,1.042394,0.976786,1.074059,1.02,1.019707,1.041821,1.042769,1.042713,1.074048,1.074033,1.031272,1.076804,1.074755,1.018778,0.92284,1.050825,1.103035,1.045097,1.045897,1.005738,1,1.002574,1.034828,1,1 +2019,1.032351,0.979401,1.019085,1.01341,1.028328,1.039292,1.004274,1.004387,1.019131,1.019122,1.014806,1.041751,0.925878,1.031182,0.940635,1.040577,1.054052,1.052158,1.045866,1.000751,1,1.002567,1.034809,1,1 +2020,1.067957,1.167938,0.947032,1.00799,1.041121,1.006381,1.016054,1.015991,0.947016,0.94708,0.989319,1.091767,1.292516,1.023383,1.034222,1.076313,0.996727,1.050763,1.046106,1.00255,1,1.003841,1.034974,1,1 +2021,1.065517,1.126248,1.216697,1.04269,1.012343,1.079707,1.057058,1.05708,1.216716,1.216644,0.999214,1.057982,1.792117,1.011965,8.619252,1.073809,1.03007,1.047248,1.047927,1.001796,1,1.002551,1.034869,1,1 2022,1.014347,1.742914,1.047552,1.07229,1.040311,1.076282,1.022527,1.022546,1.047553,1.047566,1.049118,1.042358,0.631565,1.04749,0.152665,1.022138,1.030159,1.048769,1.047573,0.999851,1,1.002545,1.034942,1,1 2023,1.050108,0.653145,1.091056,1.05402,1.004761,1.050035,1.013156,1.013121,1.091037,1.091047,1.026196,1.126711,1.0525,1.085497,0.748857,1.058072,1.030193,1.050822,1.048715,1.000448,1,1.003807,1.034968,1,1 -2024,1.046242,0.895528,1.007166,1.02550,1.01407,1.040377,1.0397,1.03963,1.007187,1.007157,1.156028,1.023049,0.932271,1.052921,1.337549,1.054081,1.030334,1.048426,1.051767,0.99776,1,1.002528,1.034951,1,1 +2024,1.046242,0.895528,1.007166,1.0255,1.01407,1.040377,1.0397,1.03963,1.007187,1.007157,1.156028,1.023049,0.932271,1.052921,1.337549,1.054081,1.030334,1.048426,1.051767,0.99776,1,1.002528,1.034951,1,1 2025,1.040442,0.963117,1.020457,1.02198,0.958663,1.038977,1.037682,1.037745,1.020415,1.020444,1.091746,1.02538,0.97747,1.031721,1.154874,1.047914,1.030635,1.046248,1.052213,1.002245,1,1.003783,1.034897,1,1 2026,1.039294,0.987094,1.014705,1.02074,1.014023,1.035978,1.037783,1.037762,1.014711,1.014716,1.098184,1.019802,0.970235,1.030992,1.035291,1.046856,1.030633,1.072236,1,0.999552,1,1.002513,1.034808,1,1 2027,1.037119,0.998822,1.017535,1.01946,1.013312,1.033569,1.03414,1.034138,1.017568,1.017583,1.066606,1.013266,0.993714,1.031791,1.045541,1.044372,1.030788,1,1,1,1,1.002506,1.034863,1,1 @@ -22,4 +22,4 @@ YEAR,ATXPY,ASCHF,ABOOK,ACPIU,ACPIM,AWAGE,ASCHCI,ASCHCL,ASCHEI,ASCHEL,AINTS,ADIVS 2031,1.036362,1.010259,1.024733,1.01991,1.014016,1.032812,1.031233,1.03124,1.024699,1.024734,1.039197,1.032793,1.027842,1.036645,1.038241,1.042951,1.03151,1,1,1,1,1,1,1,1 2032,1.036409,1.009979,1.028,1.01999,1.014306,1.032126,1.032334,1.032295,1.028004,1.027983,1.04014,1.03261,1.029719,1.036435,1.031319,1.042807,1.031644,1,1,1,1,1,1,1,1 2033,1.035793,1.008195,1.02813,1.02002,1.014309,1.031481,1.033961,1.033991,1.028128,1.02811,1.031669,1.03246,1.030798,1.037554,1.028443,1.042009,1.031857,1,1,1,1,1,1,1,1 -2034,1.035385,1.008203,1.02971,1.02002,1.014443,1.030912,1.033294,1.033253,1.029705,1.029722,1.027096,1.032231,1.031308,1.03748,1.029528,1.041408,1.032059,1,1,1,1,1,1,1,1 \ No newline at end of file +2034,1.035385,1.008203,1.02971,1.02,1.014443,1.030912,1.033294,1.033253,1.029705,1.029722,1.027096,1.032231,1.031308,1.03748,1.029528,1.041408,1.032059,1,1,1,1,1,1,1,1 diff --git a/taxcalc/policy_current_law.json b/taxcalc/policy_current_law.json index 482e67c2c..69f16131f 100644 --- a/taxcalc/policy_current_law.json +++ b/taxcalc/policy_current_law.json @@ -1532,7 +1532,7 @@ }, { "year": 2026, - "value": 5290.0 + "value": 5300.0 } ], "validators": { @@ -1734,27 +1734,27 @@ { "year": 2026, "MARS": "single", - "value": 341572.0 + "value": 342178.0 }, { "year": 2026, "MARS": "mjoint", - "value": 409886.0 + "value": 410613.0 }, { "year": 2026, "MARS": "mseparate", - "value": 204943.0 + "value": 205307.0 }, { "year": 2026, "MARS": "headhh", - "value": 375729.0 + "value": 376395.0 }, { "year": 2026, "MARS": "widow", - "value": 409886.0 + "value": 410613.0 } ], "validators": { @@ -2083,27 +2083,27 @@ { "year": 2026, "MARS": "single", - "value": 8294.0 + "value": 8309.0 }, { "year": 2026, "MARS": "mjoint", - "value": 16589.0 + "value": 16618.0 }, { "year": 2026, "MARS": "mseparate", - "value": 8294.0 + "value": 8309.0 }, { "year": 2026, "MARS": "headhh", - "value": 12213.0 + "value": 12235.0 }, { "year": 2026, "MARS": "widow", - "value": 16589.0 + "value": 16618.0 } ], "validators": { @@ -6245,27 +6245,27 @@ { "year": 2026, "MARS": "single", - "value": 341572.0 + "value": 342178.0 }, { "year": 2026, "MARS": "mjoint", - "value": 409886.0 + "value": 410613.0 }, { "year": 2026, "MARS": "mseparate", - "value": 204943.0 + "value": 205307.0 }, { "year": 2026, "MARS": "headhh", - "value": 375729.0 + "value": 376395.0 }, { "year": 2026, "MARS": "widow", - "value": 409886.0 + "value": 410613.0 } ], "validators": { @@ -9311,27 +9311,27 @@ { "year": 2026, "MARS": "single", - "value": 12180.0 + "value": 12202.0 }, { "year": 2026, "MARS": "mjoint", - "value": 24361.0 + "value": 24404.0 }, { "year": 2026, "MARS": "mseparate", - "value": 12180.0 + "value": 12202.0 }, { "year": 2026, "MARS": "headhh", - "value": 17438.0 + "value": 17469.0 }, { "year": 2026, "MARS": "widow", - "value": 24361.0 + "value": 24404.0 } ], "validators": { @@ -9674,27 +9674,27 @@ { "year": 2026, "MARS": "single", - "value": 49570.0 + "value": 49658.0 }, { "year": 2026, "MARS": "mjoint", - "value": 99141.0 + "value": 99317.0 }, { "year": 2026, "MARS": "mseparate", - "value": 49570.0 + "value": 49658.0 }, { "year": 2026, "MARS": "headhh", - "value": 66355.0 + "value": 66473.0 }, { "year": 2026, "MARS": "widow", - "value": 99141.0 + "value": 99317.0 } ], "validators": { @@ -10037,27 +10037,27 @@ { "year": 2026, "MARS": "single", - "value": 120040.0 + "value": 120253.0 }, { "year": 2026, "MARS": "mjoint", - "value": 199979.0 + "value": 200334.0 }, { "year": 2026, "MARS": "mseparate", - "value": 99990.0 + "value": 100167.0 }, { "year": 2026, "MARS": "headhh", - "value": 171374.0 + "value": 171678.0 }, { "year": 2026, "MARS": "widow", - "value": 199979.0 + "value": 200334.0 } ], "validators": { @@ -10400,27 +10400,27 @@ { "year": 2026, "MARS": "single", - "value": 250333.0 + "value": 250778.0 }, { "year": 2026, "MARS": "mjoint", - "value": 304802.0 + "value": 305343.0 }, { "year": 2026, "MARS": "mseparate", - "value": 152401.0 + "value": 152671.0 }, { "year": 2026, "MARS": "headhh", - "value": 277568.0 + "value": 278060.0 }, { "year": 2026, "MARS": "widow", - "value": 304802.0 + "value": 305343.0 } ], "validators": { @@ -10763,27 +10763,27 @@ { "year": 2026, "MARS": "single", - "value": 544294.0 + "value": 545260.0 }, { "year": 2026, "MARS": "mjoint", - "value": 544294.0 + "value": 545260.0 }, { "year": 2026, "MARS": "mseparate", - "value": 272147.0 + "value": 272630.0 }, { "year": 2026, "MARS": "headhh", - "value": 544294.0 + "value": 545260.0 }, { "year": 2026, "MARS": "widow", - "value": 544294.0 + "value": 545260.0 } ], "validators": { @@ -11126,27 +11126,27 @@ { "year": 2026, "MARS": "single", - "value": 546515.0 + "value": 547484.0 }, { "year": 2026, "MARS": "mjoint", - "value": 614829.0 + "value": 615920.0 }, { "year": 2026, "MARS": "mseparate", - "value": 307414.0 + "value": 307960.0 }, { "year": 2026, "MARS": "headhh", - "value": 580672.0 + "value": 581702.0 }, { "year": 2026, "MARS": "widow", - "value": 614829.0 + "value": 615920.0 } ], "validators": { @@ -11878,27 +11878,27 @@ { "year": 2026, "MARS": "single", - "value": 12180.0 + "value": 12202.0 }, { "year": 2026, "MARS": "mjoint", - "value": 24361.0 + "value": 24404.0 }, { "year": 2026, "MARS": "mseparate", - "value": 12180.0 + "value": 12202.0 }, { "year": 2026, "MARS": "headhh", - "value": 17438.0 + "value": 17469.0 }, { "year": 2026, "MARS": "widow", - "value": 24361.0 + "value": 24404.0 } ], "validators": { @@ -12241,27 +12241,27 @@ { "year": 2026, "MARS": "single", - "value": 49570.0 + "value": 49658.0 }, { "year": 2026, "MARS": "mjoint", - "value": 99141.0 + "value": 99317.0 }, { "year": 2026, "MARS": "mseparate", - "value": 49570.0 + "value": 49658.0 }, { "year": 2026, "MARS": "headhh", - "value": 66355.0 + "value": 66473.0 }, { "year": 2026, "MARS": "widow", - "value": 99141.0 + "value": 99317.0 } ], "validators": { @@ -12604,27 +12604,27 @@ { "year": 2026, "MARS": "single", - "value": 120040.0 + "value": 120253.0 }, { "year": 2026, "MARS": "mjoint", - "value": 199979.0 + "value": 200334.0 }, { "year": 2026, "MARS": "mseparate", - "value": 99990.0 + "value": 100167.0 }, { "year": 2026, "MARS": "headhh", - "value": 171374.0 + "value": 171678.0 }, { "year": 2026, "MARS": "widow", - "value": 199979.0 + "value": 200334.0 } ], "validators": { @@ -12967,27 +12967,27 @@ { "year": 2026, "MARS": "single", - "value": 250333.0 + "value": 250778.0 }, { "year": 2026, "MARS": "mjoint", - "value": 304802.0 + "value": 305343.0 }, { "year": 2026, "MARS": "mseparate", - "value": 152401.0 + "value": 152671.0 }, { "year": 2026, "MARS": "headhh", - "value": 277568.0 + "value": 278060.0 }, { "year": 2026, "MARS": "widow", - "value": 304802.0 + "value": 305343.0 } ], "validators": { @@ -13330,27 +13330,27 @@ { "year": 2026, "MARS": "single", - "value": 544294.0 + "value": 545260.0 }, { "year": 2026, "MARS": "mjoint", - "value": 544294.0 + "value": 545260.0 }, { "year": 2026, "MARS": "mseparate", - "value": 272147.0 + "value": 272630.0 }, { "year": 2026, "MARS": "headhh", - "value": 544294.0 + "value": 545260.0 }, { "year": 2026, "MARS": "widow", - "value": 544294.0 + "value": 545260.0 } ], "validators": { @@ -13693,27 +13693,27 @@ { "year": 2026, "MARS": "single", - "value": 546515.0 + "value": 547484.0 }, { "year": 2026, "MARS": "mjoint", - "value": 614829.0 + "value": 615920.0 }, { "year": 2026, "MARS": "mseparate", - "value": 307414.0 + "value": 307960.0 }, { "year": 2026, "MARS": "headhh", - "value": 580672.0 + "value": 581702.0 }, { "year": 2026, "MARS": "widow", - "value": 614829.0 + "value": 615920.0 } ], "validators": { @@ -15622,27 +15622,27 @@ { "year": 2026, "MARS": "single", - "value": 70927.0 + "value": 71053.0 }, { "year": 2026, "MARS": "mjoint", - "value": 110374.0 + "value": 110570.0 }, { "year": 2026, "MARS": "mseparate", - "value": 55187.0 + "value": 55285.0 }, { "year": 2026, "MARS": "headhh", - "value": 70927.0 + "value": 71053.0 }, { "year": 2026, "MARS": "widow", - "value": 110374.0 + "value": 110570.0 } ], "validators": { @@ -15945,27 +15945,27 @@ { "year": 2026, "MARS": "single", - "value": 157658.0 + "value": 157938.0 }, { "year": 2026, "MARS": "mjoint", - "value": 210168.0 + "value": 210541.0 }, { "year": 2026, "MARS": "mseparate", - "value": 105084.0 + "value": 105270.0 }, { "year": 2026, "MARS": "headhh", - "value": 157658.0 + "value": 157938.0 }, { "year": 2026, "MARS": "widow", - "value": 210168.0 + "value": 210541.0 } ], "validators": { @@ -16233,7 +16233,7 @@ }, { "year": 2026, - "value": 325832.0 + "value": 326410.0 } ], "validators": { @@ -20692,4 +20692,4 @@ "cps": true } } -} +} \ No newline at end of file From 383acaea4d7166348f52e0310a794c5dd1a1a186 Mon Sep 17 00:00:00 2001 From: "martin.holmer@gmail.com" Date: Mon, 1 Apr 2024 15:23:09 -0400 Subject: [PATCH 3/5] Update {cps,puf}csv_agg_expect.csv files --- taxcalc/tests/cpscsv_agg_expect.csv | 32 +++++++++++++-------------- taxcalc/tests/pufcsv_agg_expect.csv | 34 ++++++++++++++--------------- 2 files changed, 33 insertions(+), 33 deletions(-) diff --git a/taxcalc/tests/cpscsv_agg_expect.csv b/taxcalc/tests/cpscsv_agg_expect.csv index 2807f8bfd..6189f8a73 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 Returns (#m),187.1,199.2,201.9,204.5,207.1,209.7,212.3,214.9,217.5,220.1 AGI ($b),9087.6,10714.8,11167.0,11573.2,13174.9,13543.8,14390.3,15077.5,15785.3,16457.7 -Itemizers (#m),62.8,23.9,25.1,27.7,32.0,31.2,29.4,30.1,31.3,81.1 -Itemized Deduction ($b),1218.6,613.4,656.3,752.2,880.8,883.1,879.7,931.8,985.0,2182.0 -Standard Deduction Filers (#m),124.3,175.3,176.8,176.8,175.0,178.4,182.8,184.7,186.2,139.0 -Standard Deduction ($b),1092.1,2949.5,3024.7,3075.5,3066.7,3229.8,3576.6,3750.4,3869.1,1607.9 -Personal Exemption ($b),1383.6,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,2077.6 -Taxable Income ($b),6230.6,7957.9,8321.4,8617.4,10058.6,10330.4,10934.4,11447.4,12016.4,11787.0 -Regular Tax ($b),1108.0,1379.8,1448.8,1505.3,1764.0,1837.0,1932.2,2025.3,2134.4,2341.9 -AMT Income ($b),8319.8,10262.0,10680.4,11012.7,12516.1,12879.8,13723.1,14366.8,15032.2,15073.4 -AMT Liability ($b),8.1,0.8,0.7,0.6,1.9,1.1,1.1,1.0,1.0,17.4 +Itemizers (#m),62.8,23.9,25.1,27.7,32.0,31.2,29.8,29.4,30.4,81.0 +Itemized Deduction ($b),1218.6,613.4,656.3,752.2,880.8,883.1,888.8,914.9,964.2,2180.1 +Standard Deduction Filers (#m),124.3,175.3,176.8,176.8,175.0,178.4,182.4,185.5,187.1,139.1 +Standard Deduction ($b),1092.1,2949.5,3024.7,3075.5,3066.7,3229.8,3547.9,3805.1,3936.4,1613.7 +Personal Exemption ($b),1383.6,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,2081.6 +Taxable Income ($b),6230.6,7957.9,8321.4,8617.4,10058.6,10330.4,10946.5,11424.4,11988.1,11782.5 +Regular Tax ($b),1108.0,1379.8,1448.8,1505.3,1764.0,1837.0,1937.1,2016.1,2122.9,2339.6 +AMT Income ($b),8319.8,10262.0,10680.4,11012.7,12516.1,12879.8,13716.5,14379.0,15047.5,15074.7 +AMT Liability ($b),8.1,0.8,0.7,0.6,1.9,1.1,1.1,1.0,1.0,17.2 AMT Filers (#m),2.6,0.2,0.2,0.1,0.3,0.2,0.2,0.2,0.2,4.1 -Tax before Credits ($b),1116.0,1380.6,1449.5,1505.9,1765.9,1838.1,1933.2,2026.3,2135.4,2359.2 -Refundable Credits ($b),70.8,102.4,102.7,654.9,827.1,98.5,107.4,109.8,110.0,95.8 -Nonrefundable Credits ($b),32.7,97.2,99.1,99.4,0.0,107.7,108.1,109.7,111.6,30.0 +Tax before Credits ($b),1116.0,1380.6,1449.5,1505.9,1765.9,1838.1,1938.2,2017.1,2123.8,2356.8 +Refundable Credits ($b),70.8,102.4,102.7,654.9,827.1,98.5,106.4,111.6,112.1,97.7 +Nonrefundable Credits ($b),32.7,97.2,99.1,99.4,0.0,107.7,108.3,109.3,111.2,29.9 Reform Surtaxes ($b),0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0 Other Taxes ($b),5.5,10.7,11.3,12.6,13.9,14.4,16.5,17.6,18.8,19.9 -Ind Income Tax ($b),1018.1,1191.6,1259.0,764.2,952.6,1646.2,1734.3,1824.5,1932.6,2253.3 +Ind Income Tax ($b),1018.1,1191.6,1259.0,764.2,952.6,1646.2,1740.0,1813.7,1919.2,2249.0 Payroll Taxes ($b),1040.8,1141.6,1194.9,1217.9,1318.7,1421.6,1506.7,1582.0,1656.7,1730.7 -Combined Liability ($b),2059.0,2333.2,2453.9,1982.2,2271.3,3067.8,3241.0,3406.4,3589.3,3984.1 -With Income Tax <= 0 (#m),88.1,96.2,97.0,135.2,127.7,96.1,98.1,98.8,99.2,97.2 -With Combined Tax <= 0 (#m),62.8,65.4,66.4,98.2,97.7,67.9,69.4,70.3,71.1,70.6 +Combined Liability ($b),2059.0,2333.2,2453.9,1982.2,2271.3,3067.8,3246.7,3395.7,3575.9,3979.7 +With Income Tax <= 0 (#m),88.1,96.2,97.0,135.2,127.7,96.1,97.9,99.2,99.6,97.4 +With Combined Tax <= 0 (#m),62.8,65.4,66.4,98.2,97.7,67.9,69.3,70.5,71.3,70.7 UBI Benefits ($b),0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0 "Total Benefits, Consumption Value ($b)",2790.7,3225.5,3429.9,3617.0,3993.0,4069.6,4390.5,4696.3,4983.2,5266.5 Total Benefits Cost ($b),2790.7,3225.5,3429.9,3617.0,3993.0,4069.6,4390.5,4696.3,4983.2,5266.5 diff --git a/taxcalc/tests/pufcsv_agg_expect.csv b/taxcalc/tests/pufcsv_agg_expect.csv index bca9c4dc4..0388d7347 100644 --- a/taxcalc/tests/pufcsv_agg_expect.csv +++ b/taxcalc/tests/pufcsv_agg_expect.csv @@ -1,26 +1,26 @@ ,2017,2018,2019,2020,2021,2022,2023,2024,2025,2026 Returns (#m),190.9,194.3,197.3,200.1,202.9,205.6,208.4,211.2,214.0,216.8 -AGI ($b),11078.7,11816.6,12247.2,12722.3,14930.0,14973.9,15954.8,16597.9,17310.7,17852.5 -Itemizers (#m),45.7,19.5,20.1,21.1,23.3,22.9,21.5,21.6,21.8,52.0 -Itemized Deduction ($b),1274.1,605.2,636.3,696.4,776.7,784.8,783.6,817.4,846.2,2048.2 -Standard Deduction Filers (#m),145.2,174.7,177.1,178.9,179.5,182.7,186.9,189.6,192.2,164.7 -Standard Deduction ($b),1239.3,2862.1,2951.5,3034.7,3071.8,3231.2,3571.5,3761.2,3905.1,1851.1 -Personal Exemption ($b),1365.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,1955.4 -Taxable Income ($b),8112.4,9178.7,9519.8,9908.1,12011.8,11926.8,12679.3,13147.5,13725.9,13382.8 -Regular Tax ($b),1656.8,1712.3,1778.1,1862.2,2283.3,2282.6,2416.1,2498.4,2612.2,2795.2 -AMT Income ($b),10512.6,11427.4,11835.3,12265.7,14419.0,14452.6,15428.0,16043.9,16734.2,16933.8 -AMT Liability ($b),51.3,23.2,24.1,25.1,29.0,28.6,30.0,31.5,33.1,85.4 +AGI ($b),11078.7,11816.6,12247.2,12722.3,14930.0,14973.9,15955.0,16597.5,17310.2,17852.5 +Itemizers (#m),45.7,19.5,20.1,21.1,23.3,22.9,21.7,21.2,21.3,51.9 +Itemized Deduction ($b),1274.1,605.2,636.3,696.4,776.7,784.8,788.9,808.2,834.4,2047.7 +Standard Deduction Filers (#m),145.2,174.7,177.1,178.9,179.5,182.7,186.7,189.9,192.6,164.8 +Standard Deduction ($b),1239.3,2862.1,2951.5,3034.7,3071.8,3231.2,3546.7,3807.7,3963.4,1856.2 +Personal Exemption ($b),1365.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,1959.2 +Taxable Income ($b),8112.4,9178.7,9519.8,9908.1,12011.8,11926.8,12691.6,13124.1,13696.7,13378.0 +Regular Tax ($b),1656.8,1712.3,1778.1,1862.2,2283.3,2282.6,2421.6,2488.0,2599.1,2792.6 +AMT Income ($b),10512.6,11427.4,11835.3,12265.7,14419.0,14452.6,15424.8,16049.5,16741.7,16934.3 +AMT Liability ($b),51.3,23.2,24.1,25.1,29.0,28.6,30.0,31.5,33.0,85.1 AMT Filers (#m),5.7,0.6,0.6,0.3,0.7,0.6,0.6,0.6,0.6,7.4 -Tax before Credits ($b),1708.1,1735.5,1802.2,1887.3,2312.3,2311.2,2446.1,2529.9,2645.3,2880.6 -Refundable Credits ($b),102.9,117.4,118.5,641.8,802.6,119.2,127.9,131.5,133.3,120.3 -Nonrefundable Credits ($b),67.0,127.3,129.2,128.7,47.6,140.8,143.1,144.4,146.3,78.0 +Tax before Credits ($b),1708.1,1735.5,1802.2,1887.3,2312.3,2311.2,2451.7,2519.5,2632.1,2877.7 +Refundable Credits ($b),102.9,117.4,118.5,641.8,802.6,119.2,127.1,133.0,135.2,121.9 +Nonrefundable Credits ($b),67.0,127.3,129.2,128.7,47.6,140.8,143.3,144.0,145.9,78.0 Reform Surtaxes ($b),0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0 Other Taxes ($b),40.0,44.8,43.6,52.9,84.9,61.5,66.5,65.2,66.0,64.2 -Ind Income Tax ($b),1578.3,1535.5,1598.1,1169.7,1546.9,2112.7,2241.6,2319.3,2431.6,2746.5 +Ind Income Tax ($b),1578.3,1535.5,1598.1,1169.7,1546.9,2112.7,2247.8,2307.7,2417.0,2742.0 Payroll Taxes ($b),1083.8,1133.3,1185.4,1209.0,1306.0,1403.4,1489.3,1563.9,1637.9,1711.0 -Combined Liability ($b),2662.0,2668.8,2783.5,2378.7,2852.8,3516.2,3730.9,3883.3,4069.5,4457.5 -With Income Tax <= 0 (#m),92.8,98.6,99.7,131.4,124.9,100.3,102.1,103.2,104.0,100.8 -With Combined Tax <= 0 (#m),63.4,65.6,66.8,102.0,94.5,68.9,70.3,71.4,72.4,72.2 +Combined Liability ($b),2662.0,2668.8,2783.5,2378.7,2852.8,3516.2,3737.1,3871.6,4054.9,4453.0 +With Income Tax <= 0 (#m),92.8,98.6,99.7,131.4,124.9,100.3,101.9,103.4,104.4,101.0 +With Combined Tax <= 0 (#m),63.4,65.6,66.8,102.0,94.5,68.9,70.2,71.6,72.6,72.4 UBI Benefits ($b),0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0 "Total Benefits, Consumption Value ($b)",1052.3,1104.9,1175.3,1243.9,1476.4,1411.5,1569.5,1707.8,1818.1,1924.4 Total Benefits Cost ($b),1052.3,1104.9,1175.3,1243.9,1476.4,1411.5,1569.5,1707.8,1818.1,1924.4 From a7d8061e2bd2f79795e604cb80dff9379a17e451 Mon Sep 17 00:00:00 2001 From: "martin.holmer@gmail.com" Date: Mon, 1 Apr 2024 18:04:25 -0400 Subject: [PATCH 4/5] Update expected test results --- taxcalc/reforms/2017_law.json | 2 +- taxcalc/reforms/2017_law.out.csv | 20 +++++++------- taxcalc/reforms/BrownKhanna.out.csv | 20 +++++++------- taxcalc/reforms/Renacci.out.csv | 20 +++++++------- taxcalc/reforms/TCJA.json | 4 +-- taxcalc/reforms/TCJA.out.csv | 20 +++++++------- taxcalc/reforms/Trump2016.out.csv | 20 +++++++------- taxcalc/reforms/Trump2017.out.csv | 20 +++++++------- taxcalc/reforms/ptaxes0.out.csv | 20 +++++++------- taxcalc/reforms/ptaxes1.out.csv | 18 ++++++------- taxcalc/reforms/ptaxes2.out.csv | 18 ++++++------- taxcalc/reforms/ptaxes3.out.csv | 20 +++++++------- taxcalc/tests/puf_var_wght_means_by_year.csv | 20 +++++++------- taxcalc/tests/reforms_expect.csv | 28 ++++++++++---------- taxcalc/tests/test_policy.py | 4 +-- taxcalc/tests/test_reforms.py | 2 +- 16 files changed, 128 insertions(+), 128 deletions(-) diff --git a/taxcalc/reforms/2017_law.json b/taxcalc/reforms/2017_law.json index caeee6f51..05b01b909 100644 --- a/taxcalc/reforms/2017_law.json +++ b/taxcalc/reforms/2017_law.json @@ -26,7 +26,7 @@ // NOTE: this reform projects pre-TCJA 2017 parameter values forward using the // unchained CPI-U price index. { - "parameter_indexing_CPI_offset": {"2017": 0}, + "parameter_indexing_CPI_offset": {"2017": 0.0025}, "II_rt1": {"2018": 0.10}, "II_brk1": {"2017": [9325, 18650, 9325, 13350, 18650]}, "II_rt2": {"2018": 0.15}, diff --git a/taxcalc/reforms/2017_law.out.csv b/taxcalc/reforms/2017_law.out.csv index 86862d0ea..b084176c4 100644 --- a/taxcalc/reforms/2017_law.out.csv +++ b/taxcalc/reforms/2017_law.out.csv @@ -1,10 +1,10 @@ -RECID,c00100,standard,c04800,iitax,payrolltax -11,30000,6763.08,18923.46,541.94,4590 -12,60000,6763.08,48923.46,5892.42,9180 -13,460000,6763.08,453236.92,132426.64,32754.8 -21,60000,13526.15,29220.01,-2210.16,9180 -22,120000,13526.15,89220.01,8128.11,18360 -23,240000,13526.15,209220.01,44612.93,36720 -31,30000,9958.23,11414.85,-3607.06,4590 -32,60000,9958.23,41414.85,2701.31,9180 -33,120000,9958.23,101414.85,17807.33,18360 \ No newline at end of file +RECID,c00100,standard,c04800,iitax,payrolltax +11,30000.00,6723.42,18988.43,554.60,4590.00 +12,60000.00,6723.42,48988.43,5935.27,9180.00 +13,460000.00,6723.42,453276.58,132718.27,32754.80 +21,60000.00,13446.83,29400.57,-2177.25,9180.00 +22,120000.00,13446.83,89400.57,8226.47,18360.00 +23,240000.00,13446.83,209400.57,44745.39,36720.00 +31,30000.00,9899.84,11523.86,-3556.63,4590.00 +32,60000.00,9899.84,41523.86,2721.83,9180.00 +33,120000.00,9899.84,101523.86,17870.48,18360.00 diff --git a/taxcalc/reforms/BrownKhanna.out.csv b/taxcalc/reforms/BrownKhanna.out.csv index edec59210..109b0e5ce 100644 --- a/taxcalc/reforms/BrownKhanna.out.csv +++ b/taxcalc/reforms/BrownKhanna.out.csv @@ -1,10 +1,10 @@ -RECID,c00100,standard,c04800,iitax,payrolltax -11,30000,6763.08,18923.46,-980.6,4590 -12,60000,6763.08,48923.46,5892.42,9180 -13,460000,6763.08,453236.92,132426.64,32754.8 -21,60000,13526.15,29220.01,-6428.34,9180 -22,120000,13526.15,89220.01,8128.11,18360 -23,240000,13526.15,209220.01,44612.93,36720 -31,30000,9958.23,11414.85,-6938.54,4590 -32,60000,9958.23,41414.85,2215.28,9180 -33,120000,9958.23,101414.85,17807.33,18360 \ No newline at end of file +RECID,c00100,standard,c04800,iitax,payrolltax +11,30000.00,6723.42,18988.43,-930.89,4590.00 +12,60000.00,6723.42,48988.43,5935.27,9180.00 +13,460000.00,6723.42,453276.58,132718.27,32754.80 +21,60000.00,13446.83,29400.57,-6296.60,9180.00 +22,120000.00,13446.83,89400.57,8226.47,18360.00 +23,240000.00,13446.83,209400.57,44745.39,36720.00 +31,30000.00,9899.84,11523.86,-6868.57,4590.00 +32,60000.00,9899.84,41523.86,2294.87,9180.00 +33,120000.00,9899.84,101523.86,17870.48,18360.00 diff --git a/taxcalc/reforms/Renacci.out.csv b/taxcalc/reforms/Renacci.out.csv index 34541e274..b2e21cc66 100644 --- a/taxcalc/reforms/Renacci.out.csv +++ b/taxcalc/reforms/Renacci.out.csv @@ -1,10 +1,10 @@ -RECID,c00100,standard,c04800,iitax,payrolltax -11,30000,15975.77,8698.97,-930.1,4590 -12,60000,15975.77,38698.97,2069.9,9180 -13,460000,15975.77,444024.23,103018.18,32754.8 -21,60000,31951.53,6747.43,-6032.42,9180 -22,120000,31951.53,66747.43,1574.74,18360 -23,240000,31951.53,186747.43,30711.09,36720 -31,30000,15975.77,3373.71,-5859.65,4590 -32,60000,15975.77,33373.71,537.37,9180 -33,120000,15975.77,93373.71,13930.54,18360 \ No newline at end of file +RECID,c00100,standard,c04800,iitax,payrolltax +11,30000.00,15882.08,8823.89,-917.61,4590.00 +12,60000.00,15882.08,38823.89,2082.39,9180.00 +13,460000.00,15882.08,444117.92,103088.44,32754.80 +21,60000.00,31764.18,7059.70,-5920.62,9180.00 +22,120000.00,31764.18,67059.70,1605.97,18360.00 +23,240000.00,31764.18,187059.70,30882.84,36720.00 +31,30000.00,15882.08,3529.86,-5796.01,4590.00 +32,60000.00,15882.08,33529.86,552.99,9180.00 +33,120000.00,15882.08,93529.86,14016.42,18360.00 diff --git a/taxcalc/reforms/TCJA.json b/taxcalc/reforms/TCJA.json index 5d3f654e4..c60740231 100644 --- a/taxcalc/reforms/TCJA.json +++ b/taxcalc/reforms/TCJA.json @@ -143,7 +143,7 @@ "2026": 0}, "ID_Medical_frt": {"2017": 0.075, "2019": 0.075}, - "parameter_indexing_CPI_offset": {"2017": -0.0025}, + "parameter_indexing_CPI_offset": {"2017": 0.0}, // Apply parameters that are affected by the change in index rates // even though they are not directly modified by TCJA. @@ -165,4 +165,4 @@ "ETC_pe_Married": {"2018": 134}, "FST_AGI_thd_lo": {"2018": [1000000, 1000000, 500000, 1000000, 1000000]}, "FST_AGI_thd_hi": {"2018": [2000000, 2000000, 1000000, 2000000, 2000000]} -} \ No newline at end of file +} diff --git a/taxcalc/reforms/TCJA.out.csv b/taxcalc/reforms/TCJA.out.csv index ac27b0cd7..eab7d6637 100644 --- a/taxcalc/reforms/TCJA.out.csv +++ b/taxcalc/reforms/TCJA.out.csv @@ -1,10 +1,10 @@ -RECID,c00100,standard,c04800,iitax,payrolltax -11,30000.00,12452.87,17547.13,107.97,4590.00 -12,60000.00,12452.87,47547.13,4446.63,9180.00 -13,460000.00,12452.87,447547.13,131413.55,32754.80 -21,60000.00,24905.73,35094.27,-3784.07,9180.00 -22,120000.00,24905.73,95094.27,4893.26,18360.00 -23,240000.00,24905.73,215094.27,35770.61,36720.00 -31,30000.00,18679.30,11320.70,-4559.94,4590.00 -32,60000.00,18679.30,41320.70,876.22,9180.00 -33,120000.00,18679.30,101320.70,13521.95,18360.00 \ No newline at end of file +RECID,c00100,standard,c04800,iitax,payrolltax +11,30000.00,12404.02,17595.98,114.60,4590.00 +12,60000.00,12404.02,47595.98,4473.91,9180.00 +13,460000.00,12404.02,447595.98,131529.61,32754.80 +21,60000.00,24808.03,35191.97,-3770.79,9180.00 +22,120000.00,24808.03,95191.97,4947.82,18360.00 +23,240000.00,24808.03,215191.97,35840.55,36720.00 +31,30000.00,18606.02,11393.98,-4526.38,4590.00 +32,60000.00,18606.02,41393.98,886.12,9180.00 +33,120000.00,18606.02,101393.98,13568.45,18360.00 diff --git a/taxcalc/reforms/Trump2016.out.csv b/taxcalc/reforms/Trump2016.out.csv index 83c9fc4b5..6b51e78b7 100644 --- a/taxcalc/reforms/Trump2016.out.csv +++ b/taxcalc/reforms/Trump2016.out.csv @@ -1,10 +1,10 @@ -RECID,c00100,standard,c04800,iitax,payrolltax -11,30000,15975.77,14024.23,-117.09,4590 -12,60000,15975.77,44024.23,4013.93,9180 -13,460000,15975.77,444024.23,131750.41,32754.8 -21,60000,31951.53,28048.47,-2234.18,9180 -22,120000,31951.53,88048.47,6527.87,18360 -23,240000,31951.53,208048.47,41627.87,36720 -31,30000,15975.77,14024.23,-3065.64,4590 -32,60000,15975.77,44024.23,3013.93,9180 -33,120000,15975.77,104024.23,19388.93,18360 \ No newline at end of file +RECID,c00100,standard,c04800,iitax,payrolltax +11,30000.00,15882.08,14117.92,-105.85,4590.00 +12,60000.00,15882.08,44117.92,4067.80,9180.00 +13,460000.00,15882.08,444117.92,131867.98,32754.80 +21,60000.00,31764.18,28235.82,-2211.70,9180.00 +22,120000.00,31764.18,88235.82,6635.60,18360.00 +23,240000.00,31764.18,208235.82,41735.60,36720.00 +31,30000.00,15882.08,14117.92,-3014.86,4590.00 +32,60000.00,15882.08,44117.92,3067.80,9180.00 +33,120000.00,15882.08,104117.92,19442.80,18360.00 diff --git a/taxcalc/reforms/Trump2017.out.csv b/taxcalc/reforms/Trump2017.out.csv index b4fe90f67..33a3d9ce1 100644 --- a/taxcalc/reforms/Trump2017.out.csv +++ b/taxcalc/reforms/Trump2017.out.csv @@ -1,10 +1,10 @@ -RECID,c00100,standard,c04800,iitax,payrolltax -11,30000,13526.15,12160.39,-583.96,4590 -12,60000,13526.15,42160.39,2677.29,9180 -13,460000,13526.15,446473.85,105822.37,32754.8 -21,60000,27052.29,15693.87,-4030.61,9180 -22,120000,27052.29,75693.87,2469.39,18360 -23,240000,27052.29,195693.87,36797.86,36720 -31,30000,19916.46,1456.62,-4602.89,4590 -32,60000,19916.46,31456.62,345.66,9180 -33,120000,19916.46,91456.62,13323.47,18360 \ No newline at end of file +RECID,c00100,standard,c04800,iitax,payrolltax +11,30000.00,13446.83,12265.02,-573.50,4590.00 +12,60000.00,13446.83,42265.02,2739.00,9180.00 +13,460000.00,13446.83,446553.17,106145.92,32754.80 +21,60000.00,26893.67,15953.73,-4004.63,9180.00 +22,120000.00,26893.67,75953.73,2495.37,18360.00 +23,240000.00,26893.67,195953.73,36933.93,36720.00 +31,30000.00,19799.67,1624.03,-4546.61,4590.00 +32,60000.00,19799.67,31624.03,362.40,9180.00 +33,120000.00,19799.67,91624.03,13412.91,18360.00 diff --git a/taxcalc/reforms/ptaxes0.out.csv b/taxcalc/reforms/ptaxes0.out.csv index b83d966de..03af61e26 100644 --- a/taxcalc/reforms/ptaxes0.out.csv +++ b/taxcalc/reforms/ptaxes0.out.csv @@ -1,10 +1,10 @@ -RECID,c00100,standard,c04800,iitax,payrolltax -11,30000,6763.08,18923.46,541.94,5100 -12,60000,6763.08,48923.46,5892.42,10200 -13,460000,6763.08,453236.92,132426.64,35418 -21,60000,13526.15,29220.01,-2210.16,10200 -22,120000,13526.15,89220.01,8128.11,20400 -23,240000,13526.15,209220.01,44612.93,40800 -31,30000,9958.23,11414.85,-3607.06,5100 -32,60000,9958.23,41414.85,2701.31,10200 -33,120000,9958.23,101414.85,17807.33,20400 \ No newline at end of file +RECID,c00100,standard,c04800,iitax,payrolltax +11,30000.00,6723.42,18988.43,554.60,5100.00 +12,60000.00,6723.42,48988.43,5935.27,10200.00 +13,460000.00,6723.42,453276.58,132718.27,35418.00 +21,60000.00,13446.83,29400.57,-2177.25,10200.00 +22,120000.00,13446.83,89400.57,8226.47,20400.00 +23,240000.00,13446.83,209400.57,44745.39,40800.00 +31,30000.00,9899.84,11523.86,-3556.63,5100.00 +32,60000.00,9899.84,41523.86,2721.83,10200.00 +33,120000.00,9899.84,101523.86,17870.48,20400.00 diff --git a/taxcalc/reforms/ptaxes1.out.csv b/taxcalc/reforms/ptaxes1.out.csv index 5a8b551d8..444eaa196 100644 --- a/taxcalc/reforms/ptaxes1.out.csv +++ b/taxcalc/reforms/ptaxes1.out.csv @@ -1,10 +1,10 @@ RECID,c00100,standard,c04800,iitax,payrolltax -11,30000.00,6763.08,18923.46,541.94,4590.00 -12,60000.00,6763.08,48923.46,5892.42,9180.00 -13,460000.00,6763.08,453236.92,132426.64,46680.00 -21,60000.00,13526.15,29220.01,-2210.16,9180.00 -22,120000.00,13526.15,89220.01,8128.11,18360.00 -23,240000.00,13526.15,209220.01,44612.93,36720.00 -31,30000.00,9958.23,11414.85,-3607.06,4590.00 -32,60000.00,9958.23,41414.85,2701.31,9180.00 -33,120000.00,9958.23,101414.85,17807.33,18360.00 +11,30000.00,6723.42,18988.43,554.60,4590.00 +12,60000.00,6723.42,48988.43,5935.27,9180.00 +13,460000.00,6723.42,453276.58,132718.27,46680.00 +21,60000.00,13446.83,29400.57,-2177.25,9180.00 +22,120000.00,13446.83,89400.57,8226.47,18360.00 +23,240000.00,13446.83,209400.57,44745.39,36720.00 +31,30000.00,9899.84,11523.86,-3556.63,4590.00 +32,60000.00,9899.84,41523.86,2721.83,9180.00 +33,120000.00,9899.84,101523.86,17870.48,18360.00 diff --git a/taxcalc/reforms/ptaxes2.out.csv b/taxcalc/reforms/ptaxes2.out.csv index 0dc3f8d50..6d4e3d52e 100644 --- a/taxcalc/reforms/ptaxes2.out.csv +++ b/taxcalc/reforms/ptaxes2.out.csv @@ -1,10 +1,10 @@ RECID,c00100,standard,c04800,iitax,payrolltax -11,30000.00,6763.08,18923.46,541.94,4590.00 -12,60000.00,6763.08,48923.46,5892.42,9180.00 -13,460000.00,6763.08,453236.92,132426.64,72720.00 -21,60000.00,13526.15,29220.01,-2210.16,9180.00 -22,120000.00,13526.15,89220.01,8128.11,18360.00 -23,240000.00,13526.15,209220.01,44612.93,36720.00 -31,30000.00,9958.23,11414.85,-3607.06,4590.00 -32,60000.00,9958.23,41414.85,2701.31,9180.00 -33,120000.00,9958.23,101414.85,17807.33,18360.00 +11,30000.00,6723.42,18988.43,554.60,4590.00 +12,60000.00,6723.42,48988.43,5935.27,9180.00 +13,460000.00,6723.42,453276.58,132718.27,72720.00 +21,60000.00,13446.83,29400.57,-2177.25,9180.00 +22,120000.00,13446.83,89400.57,8226.47,18360.00 +23,240000.00,13446.83,209400.57,44745.39,36720.00 +31,30000.00,9899.84,11523.86,-3556.63,4590.00 +32,60000.00,9899.84,41523.86,2721.83,9180.00 +33,120000.00,9899.84,101523.86,17870.48,18360.00 diff --git a/taxcalc/reforms/ptaxes3.out.csv b/taxcalc/reforms/ptaxes3.out.csv index 476d6fcef..7477d4486 100644 --- a/taxcalc/reforms/ptaxes3.out.csv +++ b/taxcalc/reforms/ptaxes3.out.csv @@ -1,10 +1,10 @@ -RECID,c00100,standard,c04800,iitax,payrolltax -11,30000,6763.08,18923.46,541.94,4590 -12,60000,6763.08,48923.46,5892.42,9180 -13,460000,6763.08,453236.92,132426.64,32470.05 -21,60000,13526.15,29220.01,-2210.16,9180 -22,120000,13526.15,89220.01,8128.11,18360 -23,240000,13526.15,209220.01,44612.93,36720 -31,30000,9958.23,11414.85,-3607.06,4590 -32,60000,9958.23,41414.85,2701.31,9180 -33,120000,9958.23,101414.85,17807.33,18360 \ No newline at end of file +RECID,c00100,standard,c04800,iitax,payrolltax +11,30000.00,6723.42,18988.43,554.60,4590.00 +12,60000.00,6723.42,48988.43,5935.27,9180.00 +13,460000.00,6723.42,453276.58,132718.27,32475.05 +21,60000.00,13446.83,29400.57,-2177.25,9180.00 +22,120000.00,13446.83,89400.57,8226.47,18360.00 +23,240000.00,13446.83,209400.57,44745.39,36720.00 +31,30000.00,9899.84,11523.86,-3556.63,4590.00 +32,60000.00,9899.84,41523.86,2721.83,9180.00 +33,120000.00,9899.84,101523.86,17870.48,18360.00 diff --git a/taxcalc/tests/puf_var_wght_means_by_year.csv b/taxcalc/tests/puf_var_wght_means_by_year.csv index 2a1bc1edc..1bed058f6 100644 --- a/taxcalc/tests/puf_var_wght_means_by_year.csv +++ b/taxcalc/tests/puf_var_wght_means_by_year.csv @@ -1,15 +1,15 @@ ,description,2013,2014,2015,2016,2017,2018,2019,2020,2021,2022,2023,2024,2025,2026,2027,2028,2029,2030,2031,2032,2033,2034 c00100,Federal AGI, 50840, 54457, 54942, 55071, 58024, 60318, 61591, 63130, 73017, 72224, 75917, 77963, 80251, 82363, 84515, 86850, 89344, 91950, 94677, 98306, 99812, 102616 c02500,OASDI benefits in AGI, 1295, 1394, 1416, 1479, 1501, 1587, 1690, 1832, 2005, 2129, 2428, 2659, 2844, 3028, 3214, 3413, 3619, 3833, 4055, 4308, 4459, 4698 -c04470,Post-phase-out itemized deduction, 5907, 6036, 6149, 6382, 6562, 6800, 7007, 7491, 7890, 8010, 8309, 8672, 8952, 9289, 9614, 9940, 10267, 10610, 10970, 11449, 11640, 12005 -c04600,Post-phase-out personal exemption, 7105, 7131, 7163, 7217, 7149, 7261, 7410, 7517, 7543, 7886, 8509, 8832, 9033, 9231, 9419, 9595, 9778, 9968, 10166, 10377, 10561, 10772 -c04800,Federal regular taxable income, 35754, 39297, 39664, 39592, 42568, 44507, 45382, 46426, 55889, 54512, 57168, 58389, 60096, 61596, 63166, 64932, 66854, 68852, 70941, 73712, 74859, 76994 -c05200,Regular tax on taxable income, 7672, 8732, 8725, 8585, 9500, 9993, 10122, 10451, 13325, 12529, 13088, 13231, 13573, 13857, 14174, 14554, 14976, 15410, 15853, 16417, 16828, 17291 +c04470,Post-phase-out itemized deduction, 5907, 6036, 6149, 6382, 6562, 6802, 7010, 7496, 7894, 8017, 8323, 8671, 8949, 9287, 9613, 9938, 10265, 10610, 10969, 11448, 11640, 12002 +c04600,Post-phase-out personal exemption, 7105, 7131, 7163, 7217, 7149, 7247, 7380, 7471, 7481, 7806, 8373, 8834, 9054, 9248, 9434, 9612, 9797, 9988, 10186, 10398, 10579, 10791 +c04800,Federal regular taxable income, 35754, 39297, 39664, 39592, 42568, 44524, 45416, 46477, 55962, 54604, 57322, 58386, 60073, 61576, 63148, 64913, 66833, 68829, 70918, 73688, 74837, 76972 +c05200,Regular tax on taxable income, 7672, 8732, 8725, 8585, 9500, 10001, 10138, 10475, 13362, 12576, 13165, 13230, 13562, 13848, 14165, 14544, 14966, 15399, 15841, 16405, 16817, 17279 c07180,Child care credit, 17, 17, 17, 17, 17, 17, 17, 17, 0, 17, 17, 17, 17, 17, 17, 17, 17, 17, 17, 17, 16, 16 -c07220,Child tax credit (adjusted), 158, 155, 147, 143, 139, 133, 129, 123, 359, 115, 106, 101, 97, 94, 91, 88, 85, 82, 80, 78, 75, 72 -c09600,Federal AMT liability, 212, 227, 240, 251, 268, 280, 287, 316, 349, 337, 344, 357, 372, 387, 401, 415, 430, 446, 459, 488, 497, 514 -c11070,Extra child tax credit (refunded), 150, 144, 138, 133, 126, 123, 120, 121, 0, 109, 110, 109, 107, 105, 103, 101, 99, 98, 96, 95, 94, 92 -c21040,Itemized deduction that is phased out, 203, 242, 231, 219, 255, 270, 271, 285, 378, 347, 361, 360, 367, 373, 379, 388, 398, 407, 415, 422, 452, 461 +c07220,Child tax credit (adjusted), 158, 155, 147, 143, 139, 134, 129, 124, 359, 116, 107, 101, 97, 94, 91, 88, 85, 82, 79, 77, 74, 72 +c09600,Federal AMT liability, 212, 227, 240, 251, 268, 280, 288, 317, 351, 339, 347, 357, 372, 387, 400, 415, 430, 446, 458, 487, 497, 513 +c11070,Extra child tax credit (refunded), 150, 144, 138, 133, 126, 122, 119, 120, 0, 108, 109, 109, 107, 105, 103, 101, 100, 98, 96, 95, 94, 92 +c21040,Itemized deduction that is phased out, 203, 242, 231, 219, 255, 271, 271, 286, 380, 349, 364, 360, 367, 372, 379, 388, 397, 406, 414, 421, 451, 461 cmbtp,Estimate of income on (AMT) Form 6251 but not in AGI, 370, 386, 403, 416, 434, 452, 463, 493, 526, 526, 547, 570, 592, 616, 636, 658, 680, 703, 708, 753, 779, 803 data_source,1 if unit is created primarily from IRS-SOI PUF data; 0 if created primarily from CPS data (not used in tax-calculation logic), 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1 e00200,"Wages, salaries, and tips for filing unit net of pension contributions", 35512, 37221, 37448, 37946, 39051, 40312, 41580, 41587, 44621, 47746, 49845, 51560, 53249, 54854, 56386, 57942, 59566, 61249, 62996, 65316, 66184, 67901 @@ -64,10 +64,10 @@ e58990,Investment income elected amount from Form 4952, 14, 14, 1 e62900,Alternative Minimum Tax foreign tax credit from Form 6251, 78, 86, 84, 84, 90, 93, 95, 100, 106, 107, 111, 116, 119, 123, 126, 130, 133, 138, 140, 145, 149, 154 e87521,Total tentative AmOppCredit amount for all students, 172, 176, 182, 184, 191, 197, 201, 213, 225, 227, 236, 245, 253, 261, 269, 278, 286, 296, 305, 318, 325, 336 e87530,Adjusted qualified lifetime learning expenses for all students, 93, 92, 94, 96, 99, 102, 105, 111, 117, 118, 123, 128, 132, 137, 141, 145, 150, 153, 158, 163, 171, 176 -eitc,Federal EITC, 376, 369, 364, 352, 342, 341, 344, 351, 329, 341, 373, 385, 389, 394, 398, 402, 405, 410, 415, 423, 428, 434 +eitc,Federal EITC, 376, 369, 364, 352, 342, 340, 341, 347, 324, 335, 363, 385, 391, 395, 399, 403, 407, 411, 417, 425, 429, 436 elderly_dependents,number of dependents age 65+ in filing unit excluding taxpayer and spouse, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0 g20500,Itemizable gross (before 10% AGI disregard) casualty or theft loss, 29, 30, 31, 32, 33, 35, 36, 38, 40, 41, 42, 44, 47, 48, 50, 52, 55, 57, 60, 63, 62, 66 -iitax,Federal income tax liability, 6550, 7474, 7521, 7477, 8281, 8746, 8933, 6516, 9107, 11133, 11617, 11833, 12213, 12540, 12881, 13273, 13698, 14130, 14568, 15130, 15528, 15981 +iitax,Federal income tax liability, 6550, 7474, 7521, 7477, 8281, 8755, 8952, 6544, 9149, 11187, 11706, 11832, 12200, 12529, 12871, 13262, 13686, 14117, 14554, 15116, 15515, 15968 k1bx14p,Partner self-employment earnings/loss for taxpayer (included in e26270 total), -213, -239, -187, -162, -144, -139, -133, -129, -156, -168, -183, -181, -178, -175, -168, -158, -146, -124, -103, -67, -149, -123 k1bx14s,Partner self-employment earnings/loss for spouse (included in e26270 total), -7, -9, 0, 2, 8, 10, 11, 11, 13, 14, 14, 14, 15, 16, 18, 21, 25, 27, 31, 34, 28, 33 nu06,Number of dependents under 6 years old, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0 diff --git a/taxcalc/tests/reforms_expect.csv b/taxcalc/tests/reforms_expect.csv index 10c8e2af8..4ce8e171b 100644 --- a/taxcalc/tests/reforms_expect.csv +++ b/taxcalc/tests/reforms_expect.csv @@ -17,12 +17,12 @@ rid,res1,res2,res3,res4 16,-1.0,-1.0,-1.5,-1.6 17,-0.2,-0.2,-0.3,-0.3 18,33.4,34.7,37.1,39.3 -19,63.8,65.5,70.8,76.1 -20,97.9,101.5,109.4,115.9 -21,65.9,67.8,72.8,76.8 +19,63.8,65.5,70.8,76.3 +20,97.9,101.5,109.4,116.0 +21,65.9,67.8,72.8,76.9 22,9.7,10.3,10.6,11.2 23,0.5,0.6,0.6,0.6 -24,50.4,52.6,55.8,59.3 +24,50.4,52.6,55.8,59.4 25,1.9,2.0,2.1,2.2 26,0.1,0.1,0.1,0.1 27,0.1,0.1,0.1,0.1 @@ -32,7 +32,7 @@ rid,res1,res2,res3,res4 31,-6.6,-6.4,-1.6,-1.6 32,57.4,57.9,61.8,65.4 33,12.0,11.5,13.3,14.5 -34,7.5,7.1,8.3,9.0 +34,7.5,7.1,8.3,9.1 35,-1.2,-0.9,-1.5,-1.6 36,-2.9,-2.8,-3.5,-3.7 37,3.1,3.2,3.6,3.9 @@ -42,7 +42,7 @@ rid,res1,res2,res3,res4 41,54.0,52.3,51.2,50.2 42,0.5,0.6,0.6,0.6 43,-0.2,-0.2,-0.2,-0.2 -44,70.6,68.8,67.9,69.1 +44,70.6,68.8,67.9,68.9 45,1.2,1.1,1.1,1.2 46,-2.1,-2.0,-2.2,-2.2 47,-2.1,-1.8,-2.1,-2.2 @@ -50,16 +50,16 @@ rid,res1,res2,res3,res4 49,-0.0,-0.0,-0.0,-0.0 50,-26.5,-23.7,-31.1,-33.9 51,-0.3,-0.3,-0.5,-0.5 -52,-187.0,-187.5,-193.6,-201.1 -53,-130.0,-129.3,-132.7,-137.2 -54,31.3,33.8,32.0,41.8 -55,86.1,90.9,94.8,102.6 +52,-187.0,-187.5,-193.6,-200.7 +53,-130.0,-129.3,-132.7,-136.9 +54,31.3,33.8,32.1,41.9 +55,86.1,90.9,95.0,102.7 56,0.0,0.0,0.0,0.0 -57,-14.1,-15.6,-15.9,-14.5 +57,-14.1,-15.6,-16.0,-14.5 58,-15.5,-17.1,-17.5,-15.9 59,-66.1,-66.2,-66.2,-66.4 60,-67.3,-67.2,-67.3,-67.4 -61,-1.0,-0.5,-0.7,-1.0 -62,-17.3,-17.8,-24.0,-19.6 +61,-1.0,-0.5,-0.6,-0.9 +62,-17.2,-17.7,-23.8,-19.4 63,-12.7,-13.0,-23.4,-13.8 -64,-46.9,-48.0,-49.0,-51.6 +64,-46.9,-47.9,-48.8,-51.3 diff --git a/taxcalc/tests/test_policy.py b/taxcalc/tests/test_policy.py index 8c7d7bae7..85b3c1aac 100644 --- a/taxcalc/tests/test_policy.py +++ b/taxcalc/tests/test_policy.py @@ -1423,7 +1423,7 @@ def test_multiple_cpi_swaps2(self): (pol2.II_em[1:] / pol2.II_em[:-1] - 1).round(4), [pol2.inflation_rates(year=year) for year in window[:-1]], ) - + def test_adj_CPI_offset_and_index_status(self): """ Test changing parameter_indexing_CPI_offset and another @@ -1459,7 +1459,7 @@ def test_adj_CPI_offset_and_index_status(self): pol2.set_state(year=[2021, 2022]) np.testing.assert_equal( (pol2.CTC_c[1] / pol2.CTC_c[0] - 1).round(4), - pol0.inflation_rates(year=2021) + (-0.005), + round(pol0.inflation_rates(year=2021) + (-0.005), 4), ) def test_adj_related_parameters_and_index_status(self): diff --git a/taxcalc/tests/test_reforms.py b/taxcalc/tests/test_reforms.py index 42dbaa1eb..b6bc20d08 100644 --- a/taxcalc/tests/test_reforms.py +++ b/taxcalc/tests/test_reforms.py @@ -39,7 +39,7 @@ def test_2017_law_reform(tests_path): 'SS_thd85': {'relation': '=', 'value': 34000}, # ... parameters not affected by TCJA and that are indexed 'STD_Dep': {'relation': '>', 'value': 1050}, - 'CG_brk2': {'relation': '>', 'value': 425800}, + 'CG_brk2': {'relation': '>', 'value': 425400}, 'AMT_CG_brk1': {'relation': '>', 'value': 38600}, 'AMT_brk1': {'relation': '>', 'value': 191100}, 'EITC_c': {'relation': '>', 'value': 519}, From f54bc5b76987b05074b3364f03fcb6dc0bec791e Mon Sep 17 00:00:00 2001 From: "martin.holmer@gmail.com" Date: Wed, 3 Apr 2024 14:35:16 -0400 Subject: [PATCH 5/5] Add extrapolation of PT_binc_w2_wages variable using AWAGE grow factor --- taxcalc/records.py | 1 + 1 file changed, 1 insertion(+) diff --git a/taxcalc/records.py b/taxcalc/records.py index a5b80ef08..40d43672a 100644 --- a/taxcalc/records.py +++ b/taxcalc/records.py @@ -252,6 +252,7 @@ def _extrapolate(self, year): for name in GrowFactors.VALID_NAMES: gfv[name] = self.gfactors.factor_value(name, year) # apply values to Records variables + self.PT_binc_w2_wages *= gfv['AWAGE'] self.e00200 *= gfv['AWAGE'] self.e00200p *= gfv['AWAGE'] self.e00200s *= gfv['AWAGE']