Merge pull request #57 from austinperryfrancis/va_fix

Merging

CHANGELOG.md

@@ -5,6 +5,13 @@ All notable changes to this project will be documented in this file.
 The format is based on [Keep a Changelog](https://keepachangelog.com/en/1.0.0/),
 and this project adheres to [Semantic Versioning](https://semver.org/spec/v2.0.0.html).
 
+## [0.2.5] - 2023-10-24 22:00:00
+
+### Added
+
+- Updated environment.yml and build_and_test.yml to allow for python 3.11
+- Updated Virginia tax logic with correct mapping from federal filing status to state filing status.
+
 ## [0.2.4] - 2023-10-24 10:00:00
 
 ### Added
@@ -178,6 +185,8 @@ and this project adheres to [Semantic Versioning](https://semver.org/spec/v2.0.0
 - First prototype version based off of openfisca-us and tax-calculator.
 
 
+
+[0.2.5]: https://github.com/TheCGO/fiscalsim-us/compare/v0.2.4...v0.2.5
 [0.2.4]: https://github.com/TheCGO/fiscalsim-us/compare/v0.2.3...v0.2.4
 [0.2.3]: https://github.com/TheCGO/fiscalsim-us/compare/v0.2.2...v0.2.3
 [0.2.2]: https://github.com/TheCGO/fiscalsim-us/compare/v0.2.1...v0.2.2

changelog.yaml

@@ -163,3 +163,9 @@
       - Fixed circularity in CO tax logic
       - Fixed circularity in MO tax logic
   date: 2023-10-24 10:00:00
+- bump: patch
+  changes:
+    added:
+      - Updated environment.yml and build_and_test.yml to allow for python 3.11
+      - Updated Virginia tax logic with correct mapping from federal filing status to state filing status.
+  date: 2023-10-24 22:00:00

fiscalsim_us/variables/gov/states/README.md

@@ -41,6 +41,7 @@ If you do not write tests for new variables created, the code coverage tests wil
 
 ## Higher level variables to which you need to add (connect) your state variables
 * [`state_income_tax`](https://github.com/TheCGO/fiscalsim-us/blob/main/fiscalsim_us/variables/gov/states/tax/income/state_income_tax.py): You need to add your state's `[2-letter-state-abbrev]_income_tax` variable to the list in the `adds` command.
-* [`state_income_tax_before_refundable_credits`](https://github.com/TheCGO/fiscalsim-us/blob/main/fiscalsim_us/variables/gov/states/tax/income/state_income_tax_before_refundable_credits.py): You need to add your state's `[2-letter-state-abbrev]_income_tax_before_refundable_credits` variable to the list in the `adds` command.
-* [`household_refundable_tax_credits`](https://github.com/TheCGO/fiscalsim-us/blob/main/fiscalsim_us/variables/household/income/household/household_refundable_tax_credits.py): You need to add your state's `[2-letter-state-abbrev]_refundable_credits` variable to the list in the `adds` command.
-* [`household_tax_before_refundable_credits`](https://github.com/TheCGO/fiscalsim-us/blob/main/fiscalsim_us/variables/household/income/household/household_tax_before_refundable_credits.py): You need to add your state's `[2-letter-state-abbrev]_income_tax_before_refundable_credits` variable to the list in the `adds` command.
+* [`state_income_tax_before_refundable_credits.py`](https://github.com/TheCGO/fiscalsim-us/blob/main/fiscalsim_us/variables/gov/states/tax/income/state_income_tax_before_refundable_credits.py): You need to add your state's `[2-letter-state-abbrev]_income_tax_before_refundable_credits` variable to the list in the `adds` command.
+* [`household_refundable_tax_credits.py`](https://github.com/TheCGO/fiscalsim-us/blob/main/fiscalsim_us/variables/household/income/household/household_refundable_tax_credits.py): You need to add your state's `[2-letter-state-abbrev]_refundable_credits` variable to the list in the `adds` command.
+* [`household_state_income_tax.py`](https://github.com/TheCGO/fiscalsim-us/blob/main/fiscalsim_us/variables/household/income/household/household_state_income_tax.py): You need to add your state's `[2-letter-state-abbrev]_income_tax_before_refundable_credits` variable to the list in the `adds` command and your state's `[2-letter-state-abbrev]_refundable_credits` variable to the list in the `subtracts` command.
+* [`household_tax_before_refundable_credits.py`](https://github.com/TheCGO/fiscalsim-us/blob/main/fiscalsim_us/variables/household/income/household/household_tax_before_refundable_credits.py): You need to add your state's `[2-letter-state-abbrev]_income_tax_before_refundable_credits` variable to the list in the `adds` command.

fiscalsim_us/variables/gov/states/tax/income/state_income_tax.py

@@ -35,8 +35,9 @@ class state_income_tax(Variable):
         "or_income_tax",
         "pa_income_tax",
         "ri_income_tax",
-        # "va_income_tax",  --- temporarily deactivated until change if to where
         "ut_income_tax",
+        "va_income_tax",
+        "vt_income_tax",
         "wa_income_tax",
         "wi_income_tax",
     ]

fiscalsim_us/variables/gov/states/tax/income/state_income_tax_before_refundable_credits.py

@@ -8,17 +8,20 @@ class state_income_tax_before_refundable_credits(Variable):
     unit = USD
     definition_period = YEAR
     adds = [
+        "ca_income_tax_before_refundable_credits",
         "co_income_tax_before_refundable_credits",
         "dc_income_tax_before_refundable_credits",
         "ia_income_tax_before_refundable_credits",
         "il_total_tax",
         "in_income_tax_before_refundable_credits",
         "ks_income_tax_before_refundable_credits",
+        "ky_income_tax_before_refundable_credits",
         "la_income_tax_before_refundable_credits",
         "ma_income_tax_before_refundable_credits",
         "md_income_tax_before_refundable_credits",
         "me_income_tax_before_refundable_credits",
         "mn_income_tax_before_refundable_credits",
+        "mt_income_tax_before_refundable_credits",
         "mo_income_tax_before_refundable_credits",
         "nc_income_tax",  # NC has no refundable credits.
         "nd_income_tax_before_refundable_credits",
@@ -27,8 +30,10 @@ class state_income_tax_before_refundable_credits(Variable):
         "nj_income_tax_before_refundable_credits",
         "nm_income_tax_before_refundable_credits",
         "ny_income_tax_before_refundable_credits",
+        "ok_income_tax_before_refundable_credits",
         "or_income_tax_before_refundable_credits",
         "pa_income_tax",  # PA has no refundable credits.
+        "ri_income_tax_before_refundable_credits",
         "ut_income_tax_before_refundable_credits",
         "va_income_tax_before_refundable_credits",
         "vt_income_tax_before_refundable_credits",

fiscalsim_us/variables/gov/states/va/tax/income/va_additions_to_federal_agi.py

@@ -11,11 +11,11 @@ class va_additions_to_federal_agi(Variable):
 
     def formula(tax_unit, period, parameters):
         income_from_obligations_fed_exempt = tax_unit(
-            "income_from_obligations_fed_exempt", period
+            "va_income_from_obligations_fed_exempt", period
         )
 
         fixed_date_conformity_additions = tax_unit(
-            "fixed_date_conformity_additions", period
+            "va_fixed_date_conformity_additions", period
         )
 
         additions_to_fed_agi = (

fiscalsim_us/variables/gov/states/va/tax/income/va_adj_gross_income.py

@@ -11,10 +11,9 @@ class va_adj_gross_income(Variable):
 
     def formula(tax_unit, period, parameters):
         line3 = tax_unit("va_calc_line_3", period)
-
         line8 = tax_unit("va_calc_line_8", period)
-
         filing_status = tax_unit("filing_status", period)
+        filing_statuses = filing_status.possible_values
 
         threshold = parameters(
             period
@@ -24,18 +23,17 @@ def formula(tax_unit, period, parameters):
 
         subtotal = line3 - line8
 
-        if filing_status == 1 or filing_status == 3:
-            if subtotal < single:
-                tax_owed = 0
-
-                return tax_owed
-
-        if filing_status == 2:
-            if subtotal < joint:
-                tax_owed = 0
-
-                return tax_owed
-
-        va_adj_gross_income = subtotal
-
-        return va_adj_gross_income
+        tax_owed = where(
+            (filing_status == filing_statuses.SINGLE)
+            | (filing_status == filing_statuses.SEPARATE)
+            | (filing_status == filing_statuses.HEAD_OF_HOUSEHOLD)
+            | (filing_status == filing_statuses.WIDOW),
+            where(subtotal < single, 0, subtotal),
+            where(
+                filing_status == filing_statuses.JOINT,
+                where(subtotal < joint, 0, subtotal),
+                subtotal,
+            ),
+        )
+
+        return tax_owed

fiscalsim_us/variables/gov/states/va/tax/income/va_age_deduction.py

@@ -11,84 +11,113 @@ class va_age_deduction(Variable):
 
     def formula(tax_unit, period, parameters):
         age_of_head = tax_unit("age_head", period)
-
         age_of_spouse = tax_unit("age_spouse", period)
-
         filing_status = tax_unit("filing_status", period)
-
+        filing_statuses = filing_status.possible_values
         federal_agi = tax_unit("adjusted_gross_income", period)
-
         spouse_agi = tax_unit("spouse_separate_adjusted_gross_income", period)
-
-        you_fdca = tax_unit("fixed_date_conformity_additions", period)
-
+        you_fdca = tax_unit("va_fixed_date_conformity_additions", period)
         spouse_fdca = 0  # change this
-
-        you_fdcs = tax_unit("fixed_date_conformity_subtractions", period)
-
+        you_fdcs = tax_unit("va_fixed_date_conformity_subtractions", period)
         spouse_fdcs = 0  # change this
 
-        if age_of_head > 65:
-            if filing_status == 1:
-                age_deduction_count = 1
-
-            if filing_status == 2 & age_of_spouse > 65:
-                age_deduction_count = 2
-
-            if filing_status == 1:
-                total_agi = federal_agi
-
-            else:
-                total_agi = federal_agi + spouse_agi
-
-            if filing_status == 1:
-                total_fda = you_fdca
-
-            else:
-                total_fda = you_fdca + spouse_fdca
-
-            if filing_status == 1:
-                total_fds = you_fdcs
-
-            else:
-                total_fds = you_fdcs + spouse_fdcs
-
-            line4 = total_agi + total_fda
-
-            line6 = line4 - total_fds
-
-            line7 = 0  # Taxable benefits from the tax return, change this.
-
-            line8 = line6 - line7
-
-            if filing_status == 1:
-                threshold_ln9 = (
-                    parameters.gov.states.va.tax.income.va_age_deduction_threshold.single
-                )
-
-            if filing_status == 2:
-                threshold_ln9 = (
-                    parameters.gov.states.va.tax.income.va_age_deduction_threshold.joint
-                )
-
-            if filing_status == 3:
-                threshold_ln9 = (
-                    parameters.gov.states.va.tax.income.va_age_deduction_threshold.separate
-                )
-
-            if line8 > threshold_ln9:
-                line11 = line8 - threshold_ln9
-
-            line12 = age_deduction_count * 12000
-
-            if line11 > line12:
-                final_age_deduction = 0
-
-            if line11 < line12:
-                line14 = line12 - line11
-
-            if filing_status == 1 or filing_status == 2:
-                return line14
-
-            if filing_status == 3:
-                return line14 / 2
+        age_deduction_count = where(
+            (age_of_head > 65)
+            & (
+                (filing_status == filing_statuses.SINGLE)
+                | (filing_status == filing_statuses.HEAD_OF_HOUSEHOLD)
+                | (filing_status == filing_statuses.WIDOW)
+            ),
+            1,
+            where(
+                (filing_status == filing_statuses.JOINT)
+                & (age_of_spouse > 65),
+                2,
+                0,  # Default value if none of the conditions are met
+            ),
+        )
+
+        total_agi = where(
+            age_deduction_count > 0, federal_agi + spouse_agi, federal_agi
+        )
+
+        total_fda = where(
+            (filing_status == filing_statuses.SINGLE)
+            | (filing_status == filing_statuses.HEAD_OF_HOUSEHOLD)
+            | (filing_status == filing_statuses.WIDOW),
+            you_fdca,
+            you_fdca + spouse_fdca,
+        )
+
+        total_fds = where(
+            (filing_status == filing_statuses.SINGLE)
+            | (filing_status == filing_statuses.HEAD_OF_HOUSEHOLD)
+            | (filing_status == filing_statuses.WIDOW),
+            you_fdcs,
+            you_fdcs + spouse_fdcs,
+        )
+
+        line4 = total_agi + total_fda
+        line6 = line4 - total_fds
+        line7 = 0  # Taxable benefits from the tax return, change this.
+        line8 = line6 - line7
+
+        threshold_ln9 = where(
+            (filing_status == filing_statuses.SINGLE)
+            | (filing_status == filing_statuses.HEAD_OF_HOUSEHOLD)
+            | (filing_status == filing_statuses.WIDOW),
+            parameters(
+                period
+            ).gov.states.va.tax.income.va_age_deduction_threshold.SINGLE,
+            where(
+                filing_status == filing_statuses.JOINT,
+                parameters(
+                    period
+                ).gov.states.va.tax.income.va_age_deduction_threshold.JOINT,
+                parameters(
+                    period
+                ).gov.states.va.tax.income.va_age_deduction_threshold.SEPARATE,
+            ),
+        )
+
+        line11 = where(
+            line8 >= threshold_ln9,
+            line8 - threshold_ln9,
+            where(
+                (filing_status == filing_statuses.SINGLE)
+                | (filing_status == filing_statuses.HEAD_OF_HOUSEHOLD)
+                | (filing_status == filing_statuses.WIDOW)
+                | (filing_status == filing_statuses.SEPARATE),
+                12_000,
+                where(filing_status == filing_statuses.JOINT, 24_000, 0),
+            ),
+        )
+
+        line12 = age_deduction_count * 12_000
+
+        line14 = where(line11 < line12, line12 - line11, 0)
+
+        result = where(
+            (filing_status == filing_statuses.SINGLE)
+            | (filing_status == filing_statuses.HEAD_OF_HOUSEHOLD)
+            | (filing_status == filing_statuses.WIDOW)
+            | (
+                (filing_status == filing_statuses.SEPARATE)
+                & (age_of_spouse < 65)
+            )
+            | (
+                (filing_status == filing_statuses.JOINT) & (age_of_spouse < 65)
+            ),
+            line14,
+            where(
+                (filing_status == filing_statuses.SEPARATE)
+                & (age_of_spouse >= 65),
+                line14 / 2,
+                0,
+            ),
+        )
+
+        # Check if age_of_head is less than 65 and set result to 0 in that case
+        result = where(age_of_head < 65, 0, result)
+
+        return result