Merge pull request #82 from rickecon/sc

Merging
TheCGO · Oct 3, 2024 · bf28953 · bf28953
2 parents d72aef2 + a8c9f4d
commit bf28953
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diff --git a/.github/workflows/build_and_test.yml b/.github/workflows/build_and_test.yml
@@ -14,7 +14,7 @@ jobs:
         with:
           persist-credentials: false
       - name: Set up Python
-        uses: actions/setup-python@v4
+        uses: actions/setup-python@v5
         with:
           python-version: ${{ matrix.python-version }}
       - name: Install package

diff --git a/.github/workflows/check_format.yml b/.github/workflows/check_format.yml
@@ -7,7 +7,7 @@ jobs:
     runs-on: ubuntu-latest
     steps:
       - uses: actions/checkout@v4
-      - uses: actions/setup-python@v4
+      - uses: actions/setup-python@v5
       - uses: psf/black@stable
         with:
           options: "-l 79 --check"

diff --git a/.github/workflows/deploy_docs.yml b/.github/workflows/deploy_docs.yml
@@ -15,10 +15,10 @@ jobs:
       - name: Setup Miniconda
         uses: conda-incubator/setup-miniconda@v2
         with:
-          miniforge-variant: Mambaforge
+          miniconda-version: "latest"
           activate-environment: fiscalsim-us-dev
           environment-file: environment.yml
-          python-version: "3.10"
+          python-version: "3.11"
           auto-activate-base: false
       - name: Install package and build documentation
         shell: bash -l {0}

diff --git a/.github/workflows/docs_check.yml b/.github/workflows/docs_check.yml
@@ -12,7 +12,7 @@ jobs:
       - name: Setup Miniconda
         uses: conda-incubator/setup-miniconda@v2
         with:
-          miniforge-variant: Mambaforge
+          miniconda-version: "latest"
           activate-environment: fiscalsim-us-dev
           environment-file: environment.yml
           python-version: "3.11"

diff --git a/.github/workflows/publish_to_pypi.yml b/.github/workflows/publish_to_pypi.yml
@@ -14,9 +14,9 @@ jobs:
       - name: Checkout repo
         uses: actions/checkout@v4
       - name: Setup Python
-        uses: actions/setup-python@v4
+        uses: actions/setup-python@v5
         with:
-          python-version: "3.10"
+          python-version: "3.11"
       - name: Build package
         run: make pip-package
       - name: Publish a Python distribution to PyPI

diff --git a/CHANGELOG.md b/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).
 
+## [0.3.0] - 2024-10-03 02:00:00
+
+### Added
+
+- Updates South Carolina tax logic and tests
+- Replaces Mambaforge Python installer with Miniforge in GH Actions
+
 ## [0.2.9] - 2024-04-11 00:30:00
 
 ### Added
@@ -211,6 +218,7 @@ 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.
 
 
+[0.3.0]: https://github.com/TheCGO/fiscalsim-us/compare/v0.2.9...v0.3.0
 [0.2.9]: https://github.com/TheCGO/fiscalsim-us/compare/v0.2.8...v0.2.9
 [0.2.8]: https://github.com/TheCGO/fiscalsim-us/compare/v0.2.7...v0.2.8
 [0.2.7]: https://github.com/TheCGO/fiscalsim-us/compare/v0.2.6...v0.2.7

diff --git a/changelog.yaml b/changelog.yaml
@@ -191,3 +191,9 @@
       - Limits `docs_check.yml` to only run on pull request commits.
       - Updates some tags in `README.md.`
   date: 2024-04-11 00:30:00
+- bump: minor
+  changes:
+    added:
+      - Updates South Carolina tax logic and tests.
+      - Replaces Mambaforge Python installer with Miniforge in GH Actions
+  date: 2024-10-03 02:00:00
diff --git a/environment.yml b/environment.yml
@@ -1,4 +1,13 @@
 name: fiscalsim-us-dev
+channels:
+- conda-forge
 dependencies:
   - python>=3.10,<3.12
+  - sphinx>=3.5.4
+  - sphinx-argparse
+  - sphinxcontrib-bibtex>=2.0.0
+  - sphinx-math-dollar
+  - pydata-sphinx-theme
+  - jupyter-book>=0.11.3
+  - jupyter
   - pip
diff --git a/fiscalsim_us/data/datasets/README.md b/fiscalsim_us/data/datasets/README.md
@@ -5,7 +5,7 @@ If you are updating the microdata (e.g., modifying code in `cps.py`), you will n
 Steps:
 1. Clear old microdata with `rm fiscalsim_us/data/storage/*.h5`
 2. Generate new microdata in Python with a command like this: `python -c "from fiscalsim_us.data import CPS_2023; CPS_2023().generate()"`
-3. Make a copy of the new microdata file with a name that includes the _bumped_ version number. For example, if FiscalSim US is currently version 0.1.0 and you are updating the 2023 CPS in a minor-bump PR, run `cp fiscalsim_us/data/storage/cps_2023.h5 fiscalsim_us/data/storage/cps_2023_v0_263_5.h5`.
+3. Make a copy of the new microdata file with a name that includes the _bumped_ version number. For example, if FiscalSim-US is currently version 0.2.9 and you are updating the 2023 CPS in a minor-bump PR, run `cp fiscalsim_us/data/storage/cps_2023.h5 fiscalsim_us/data/storage/cps_2023_v0_263_5.h5`.
 4. Upload this new file to [github.com/TheCGO/fiscalsim-us/releases](https://github.com/TheCGO/fiscalsim-us/releases), both overwriting the existing unversioned file (delete the old one) and adding the versioned file as a new release.
-5. Update the `CPS_2023` class in `fiscalsim_us/data/cps.py` to point to the new versioned file, e.g. `new_url="release://TheCGO/fiscalsim-us/cps-2023/cps_2023_v0_263_5.h5",`.
+5. Update the `CPS_2023` class in `fiscalsim_us/data/cps.py` to point to the new versioned file, e.g. `new_url="release://TheCGO/fiscalsim-us/v0.2.9/cps_2023_v0_2_9.h5",`.
 6. Verify that this works by downloading it, e.g. `python -c "from fiscalsim_us.data import CPS_2023; CPS_2023().download()"`.
diff --git a/fiscalsim_us/data/datasets/cps/cps.py b/fiscalsim_us/data/datasets/cps/cps.py
@@ -57,7 +57,7 @@ def add_silver_plan_cost(self, cps: h5py.File, year: int):
         cps (h5py.File): The CPS dataset file.
         year (int): The year of the data.
     """
-    from policyengine_us import Microsimulation
+    from fiscalsim_us import Microsimulation
 
     sim = Microsimulation(dataset=self)
     slspc = sim.calc("second_lowest_silver_plan_cost", year).values
@@ -374,5 +374,5 @@ class CPS_2022(CPS):
     "cps_2023",
     "CPS 2023",
     STORAGE_FOLDER / "cps_2023.h5",
-    new_url="release://policyengine/policyengine-us/cps-2023/cps_2023.h5",
+    new_url="release://TheCGO/fiscalsim-us/v0.2.9/cps_2023.h5",
 )
diff --git a/fiscalsim_us/data/datasets/cps/enhanced_cps/enhanced_cps.py b/fiscalsim_us/data/datasets/cps/enhanced_cps/enhanced_cps.py
@@ -8,9 +8,7 @@ class EnhancedCPS_2023(Dataset):
     file_path = STORAGE_FOLDER / "enhanced_cps.h5"
     data_format = Dataset.ARRAYS
     time_period = "2023"
-    url = (
-        "release://policyengine/fiscalsim-us/enhanced-cps-2023/enhanced_cps.h5"
-    )
+    url = "release://policyengine/policyengine-us/enhanced-cps-2023/enhanced_cps.h5"
 
     def generate(self):
         from .puf_extended_cps import PUFExtendedCPS_2023

diff --git a/fiscalsim_us/data/datasets/cps/raw_cps.py b/fiscalsim_us/data/datasets/cps/raw_cps.py
@@ -155,9 +155,10 @@ def generate(self) -> pd.DataFrame:
                 "Received a 404 response when fetching the data."
             )
         try:
-            with BytesIO() as file, pd.HDFStore(
-                self.file_path, mode="w"
-            ) as storage:
+            with (
+                BytesIO() as file,
+                pd.HDFStore(self.file_path, mode="w") as storage,
+            ):
                 content_length_actual = 0
                 for data in response.iter_content(int(1e6)):
                     progress_bar.update(len(data))

diff --git a/fiscalsim_us/parameters/gov/states/sc/README.md b/fiscalsim_us/parameters/gov/states/sc/README.md
@@ -1 +1,7 @@
 # South Carolina
+We do not model the following components of the South Carolina SC1040 2023 Individual Income Tax Return
+- line 19, Nonresident sale of real estate (paid on form I-290)
+- All credits under line 22
+    - line 22a, Anhydrous Ammonia (form I-333)
+    - line 22b, Milk credit (form I-334)
+    - line 22c, Classroom Teacher Expenses (form I-360)
diff --git a/fiscalsim_us/parameters/gov/states/sc/index.yaml b/fiscalsim_us/parameters/gov/states/sc/index.yaml
diff --git a/fiscalsim_us/parameters/gov/states/sc/tax/income/additions/additions.yaml b/fiscalsim_us/parameters/gov/states/sc/tax/income/additions/additions.yaml
@@ -0,0 +1,24 @@
+description: South Carolina adds these sources from federal taxable income to determine state taxable income. 
+values:
+  2021-01-01:
+    - sc_state_tax_addback
+    # - Out-of-state losses
+    # - Expenses related to National Guard and Military Reserve Income
+    # - Interest income on obligations of states and political subdivisions other than South Carolina
+    # - Other additions to income
+
+metadata:
+  unit: list
+  period: year
+  label: South Carolina federal taxable income additions  
+  reference:
+    - title: SC 1040 tax form (2021)
+      href: https://dor.sc.gov/forms-site/Forms/SC1040_2021.pdf#page=2
+    - title: SC 1040 tax form instructions (2021)
+      href: https://dor.sc.gov/forms-site/Forms/IITPacket_2021.pdf#page=13
+    - title: SC Legal Code | SECTION 12-6-1110
+      href: https://www.scstatehouse.gov/code/t12c006.php
+    - title: SC 1040 tax form (2022)
+      href: https://dor.sc.gov/forms-site/Forms/SC1040_2022.pdf#page=2
+    - title: SC 1040 tax form instructions (2023)
+      href: https://dor.sc.gov/forms-site/Forms/IITPacket_2023.pdf#page=20
diff --git a/fiscalsim_us/parameters/gov/states/sc/tax/income/credits/cdcc/max_amount_pchild.yaml b/fiscalsim_us/parameters/gov/states/sc/tax/income/credits/cdcc/max_amount_pchild.yaml
@@ -0,0 +1,11 @@
+description: South Carolina child and dependent care credit maximum amount per child
+metadata:
+  unit: currency-USD
+  name: sc_cdcc_amount_pchld
+  label: South Carolina child and dependent care credit maximum amount per child
+  period: year
+  reference:
+    - title: Form SC1040 intructions, line 11, Child and Dependent Care Credit
+      href: https://dor.sc.gov/forms-site/Forms/IITPacket_2023.pdf#page32
+values:
+  2020-01-01: 210
diff --git a/...sim_us/parameters/gov/states/sc/tax/income/credits/cdcc/max_care_expense_year_offset.yaml b/...sim_us/parameters/gov/states/sc/tax/income/credits/cdcc/max_care_expense_year_offset.yaml
@@ -11,6 +11,8 @@ metadata:
       href: https://dor.sc.gov/forms-site/Forms/IITPacket_2021.pdf#page=22
     - title: South Carolina Legal Code | SECTION 12-6-3380
       href: https://www.scstatehouse.gov/code/t12c006.php
+    - title: SC 1040 tax form instructions (2023)
+      href: https://dor.sc.gov/forms-site/Forms/IITPacket_2023.pdf#page=32
   unit: int
   period: year
   label: Decoupled year offset for maximum CDCC expense cap
diff --git a/fiscalsim_us/parameters/gov/states/sc/tax/income/credits/cdcc/rate.yaml b/fiscalsim_us/parameters/gov/states/sc/tax/income/credits/cdcc/rate.yaml
@@ -1,15 +1,17 @@
 description: South Carolina matches this share of the federal Child and Dependent Care Credit.
-values: 
+values:
   2020-01-01: 0.07
 
 metadata:
   unit: /1
   period: year
   label: South Carolina Child and Dependent Care Credit match
-  reference: 
+  reference:
   - title: SC-1040 2020
     href: https://dor.sc.gov/forms-site/Forms/SC1040_2020.pdf
-  - title: Instructions for Form SC-1040 (line 11)
+  - title: Instructions for Form SC-1040, 2020 (line 11)
     href: https://dor.sc.gov/forms-site/Forms/IITPacket_2020.pdf#page=20
+  - title: Instructions for Form SC-1040, 2023 (line 11)
+    href: https://dor.sc.gov/forms-site/Forms/IITPacket_2023.pdf#page=32
   - title: South Carolina Legal Code | SECTION 12-6-3380
     href: https://www.scstatehouse.gov/code/t12c006.php
diff --git a/fiscalsim_us/parameters/gov/states/sc/tax/income/credits/cdcc/total_max.yaml b/fiscalsim_us/parameters/gov/states/sc/tax/income/credits/cdcc/total_max.yaml
@@ -0,0 +1,11 @@
+description: Maximum South Carolina child and dependent care total match
+metadata:
+  unit: currency-USD
+  name: sc_cdcc_max_total_expense
+  label: Maximum care CDCC expenses total match
+  period: year
+  reference:
+    - title: Form SC1040 intructions, line 11, Child and Dependent Care Credit
+      href: https://dor.sc.gov/forms-site/Forms/IITPacket_2023.pdf#page32
+values:
+  2020-01-01: 420
diff --git a/fiscalsim_us/parameters/gov/states/sc/tax/income/credits/eitc/rate.yaml b/fiscalsim_us/parameters/gov/states/sc/tax/income/credits/eitc/rate.yaml
@@ -14,6 +14,8 @@ metadata:
     href: https://dor.sc.gov/forms-site/Forms/TC60_2021.pdf  
   - title: South Carolina Schedule TC-60 2022 (2022)
     href: https://dor.sc.gov/forms-site/Forms/TC60_2022.pdf
+  - title: South Carolina Schedule TC-60 2023 (2023)
+    href: https://dor.sc.gov/forms-site/Forms/TC60_2023.pdf#page=1
   - title: South Carolina Code of Laws Section 12-6-3632
     href: https://www.scstatehouse.gov/code/t12c006.php
 
diff --git a/fiscalsim_us/parameters/gov/states/sc/tax/income/credits/non_refundable.yaml b/fiscalsim_us/parameters/gov/states/sc/tax/income/credits/non_refundable.yaml
@@ -0,0 +1,18 @@
+description: South Carolina non-refundable tax credits.
+values:
+  2021-01-01:
+    - sc_cdcc
+    - sc_eitc
+    - sc_two_wage_earner_credit
+metadata:
+  unit: list
+  label: South Carolina non-refundable tax credits
+  reference:
+    - title: SC 1040 tax form (2021)
+      href: https://dor.sc.gov/forms-site/Forms/SC1040_2021.pdf
+    - title: SC 1040 tax form instructions (2021)
+      href: https://dor.sc.gov/forms-site/Forms/IITPacket_2021.pdf#page=22
+    - title: SC 1040 tax form (2022)
+      href: https://dor.sc.gov/forms-site/Forms/SC1040_2022.pdf#page=3
+    - title: SC 1040 tax form instructions (2023)
+      href: https://dor.sc.gov/forms-site/Forms/IITPacket_2023.pdf#page=44
diff --git a/fiscalsim_us/parameters/gov/states/sc/tax/income/credits/refundable.yaml b/fiscalsim_us/parameters/gov/states/sc/tax/income/credits/refundable.yaml
@@ -0,0 +1,17 @@
+description: South Carolina refundable tax credits.
+values:
+  2021-01-01:
+    - sc_tuition_credit
+    - sc_parentrefund_credit
+metadata:
+  unit: list
+  label: South Carolina refundable tax credits
+  reference:
+    - title: SC 1040 tax form (2021)
+      href: https://dor.sc.gov/forms-site/Forms/SC1040_2021.pdf#page=3
+    - title: SC 1040 tax form instructions (2021)
+      href: https://dor.sc.gov/forms-site/Forms/IITPacket_2021.pdf#page=23
+    - title: SC 1040 tax form (2022)
+      href: https://dor.sc.gov/forms-site/Forms/SC1040_2022.pdf#page=3
+    - title: SC 1040 tax form instructions (2023)
+      href: https://dor.sc.gov/forms-site/Forms/IITPacket_2023.pdf#page=44
diff --git a/fiscalsim_us/parameters/gov/states/sc/tax/income/credits/two_wage_earner/earned_income.yaml b/fiscalsim_us/parameters/gov/states/sc/tax/income/credits/two_wage_earner/earned_income.yaml
diff --git a/...rameters/gov/states/sc/tax/income/credits/two_wage_earner/earned_income/subtractions.yaml b/...rameters/gov/states/sc/tax/income/credits/two_wage_earner/earned_income/subtractions.yaml
@@ -0,0 +1,18 @@
+description: South Carolina subtracts the following elements from gross earned income when computing the two wage earner credit.
+values:
+  2021-01-01:
+    - self_employment_tax_ald_person
+    - self_employed_health_insurance_ald_person
+    - self_employed_pension_contribution_ald_person
+
+metadata:
+  unit: list
+  period: year 
+  label: South Carolina two wage earner credit earned income subtractions
+  reference:
+    - title: SC 1040 tax form instructions (2021)
+      href: https://dor.sc.gov/forms-site/Forms/IITPacket_2021.pdf#page=22
+    - title: SC 1040 tax form instructions (2023)
+      href: https://dor.sc.gov/forms-site/Forms/IITPacket_2023.pdf#page=23
+    - title: SC Legal Code |  Section 12-6-3330 (C)(b)
+      href: https://www.scstatehouse.gov/code/t12c006.php
diff --git a/fiscalsim_us/parameters/gov/states/sc/tax/income/credits/two_wage_earner/rate.yaml b/fiscalsim_us/parameters/gov/states/sc/tax/income/credits/two_wage_earner/rate.yaml
@@ -8,6 +8,7 @@ brackets:
  - threshold:
      2021-01-01: 43_333
      2022-01-01: 46_667
+     2023-01-01: 50_000
    rate:
      2021-01-01: 0
 
@@ -17,6 +18,8 @@ metadata:
       href: https://dor.sc.gov/forms-site/Forms/IITPacket_2021.pdf#page=23
     - title: SC 1040 tax form instructions (2022)
       href: https://dor.sc.gov/forms-site/Forms/IITPacket_2022.pdf#page=23
+    - title: SC 1040 tax form instructions (2023)
+      href: https://dor.sc.gov/forms-site/Forms/IITPacket_2023.pdf#page=32
     - title: SC Legal Code |  Section 12-6-3330 (B)
     # Legal code set it to $50,000, then amended it to $30,000 in 2017.
     # Now adjusted for inflation.

diff --git a/fiscalsim_us/parameters/gov/states/sc/tax/income/deductions/net_capital_gain/rate.yaml b/fiscalsim_us/parameters/gov/states/sc/tax/income/deductions/net_capital_gain/rate.yaml
@@ -15,3 +15,5 @@ metadata:
     href: https://www.scstatehouse.gov/code/t12c006.php
   - title: SC1040 tax form (2022)
     href: https://dor.sc.gov/forms-site/Forms/SC1040_2022.pdf#page=2
+  - title: SC 1040 tax form instructions (2023)
+    href: https://dor.sc.gov/forms-site/Forms/IITPacket_2023.pdf#page=23
diff --git a/fiscalsim_us/parameters/gov/states/sc/tax/income/deductions/young_child/amount.yaml b/fiscalsim_us/parameters/gov/states/sc/tax/income/deductions/young_child/amount.yaml
@@ -0,0 +1,21 @@
+description: South Carolina provides a young child deduction of this amount.
+values:
+  2019-01-01: 4_100 # Value in the legal code, last updated in 2019.
+  2021-01-01: 4_300
+  2022-01-01: 4_430
+  2023-01-01: 4_610
+
+metadata:
+  unit: currency-USD
+  period: year
+  label: South Carolina young child deduction amount
+  reference:
+    - title: SC 1040 tax form instructions (2021)
+      href: https://dor.sc.gov/forms-site/Forms/IITPacket_2021.pdf#page=19
+    # 12-6-1160 defines the program and points to the amount in 1140.
+    - title: SC Legal Code | SECTION 12-6-1160
+      href: https://www.scstatehouse.gov/code/t12c006.php
+    - title: SC 1040 tax form (2022)
+      href: https://dor.sc.gov/forms-site/Forms/SC1040_2022.pdf#page=2
+    - title: SC 1040 tax form instructions (2023)
+      href: https://dor.sc.gov/forms-site/Forms/IITPacket_2023.pdf#page=29
diff --git a/fiscalsim_us/parameters/gov/states/sc/tax/income/deductions/young_child/ineligible_age.yaml b/fiscalsim_us/parameters/gov/states/sc/tax/income/deductions/young_child/ineligible_age.yaml
@@ -0,0 +1,18 @@
+description: South Carolina limits its young child deduction to children below this age.
+values:
+  2021-01-01: 6
+metadata:
+  unit: year
+  period: year
+  label: South Carolina young child deduction ineligible age
+  reference:
+    - title: SC 1040 tax form (2021) Line t
+      href: https://dor.sc.gov/forms-site/Forms/SC1040_2021.pdf#page=2
+    - title: SC 1040 tax form instructions (2021)
+      href: https://dor.sc.gov/forms-site/Forms/IITPacket_2021.pdf#page=19
+    - title: SC Legal Code | SECTION 12-6-1160
+      href: https://www.scstatehouse.gov/code/t12c006.php
+    - title: SC 1040 tax form (2022)
+      href: https://dor.sc.gov/forms-site/Forms/SC1040_2022.pdf#page=2
+    - title: SC 1040 tax form instructions (2023)
+      href: https://dor.sc.gov/forms-site/Forms/IITPacket_2023.pdf#page=19