Merge pull request #88 from rickecon/ar

Merging
TheCGO · Nov 21, 2024 · f76173d · f76173d
2 parents 833fad0 + aacad55
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diff --git a/CHANGELOG.md b/CHANGELOG.md
@@ -6,6 +6,12 @@ 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).
 
 
+## [0.3.5] - 2024-11-21 00:30:00
+
+### Added
+
+- Updated and fixed Arkansas parameters, variables and tests.
+
 ## [0.3.4] - 2024-11-14 00:30:00
 
 ### Added
@@ -245,6 +251,7 @@ 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.
 
 
+[0.3.5]: https://github.com/TheCGO/fiscalsim-us/compare/v0.3.5...v0.3.5
 [0.3.4]: https://github.com/TheCGO/fiscalsim-us/compare/v0.3.3...v0.3.4
 [0.3.3]: https://github.com/TheCGO/fiscalsim-us/compare/v0.3.2...v0.3.3
 [0.3.2]: https://github.com/TheCGO/fiscalsim-us/compare/v0.3.1...v0.3.2

diff --git a/changelog.yaml b/changelog.yaml
@@ -219,3 +219,8 @@
     added:
       - Updated and fixed Louisiana parameters, variables and tests.
   date: 2024-11-14 00:30:00
+- bump: patch
+  changes:
+    added:
+      - Updated and fixed Arkansas parameters, variables and tests.
+  date: 2024-11-21 00:30:00
diff --git a/fiscalsim_us/parameters/gov/irs/income/exemption/traditional_distribution/age_threshold.yaml b/fiscalsim_us/parameters/gov/irs/income/exemption/traditional_distribution/age_threshold.yaml
@@ -0,0 +1,13 @@
+description: The exemption for traditional IRA distributions is limited to filers above this age.  
+values:
+  2021-01-01: 59.5
+
+metadata:
+  unit: currency-USD
+  period: year
+  label: Traditional IRA distribution age threshold  
+  reference:
+    - title: Internal Revenue Services - IRA withdrawal rules  
+      href: https://www.irs.gov/newsroom/what-if-i-withdraw-money-from-my-ira#:~:text=Generally%2C%20early%20withdrawal%20from%20an,premium%20after%20a%20job%20loss.
+    - title: Publication 590-B (2022), Distributions from Individual Retirement Arrangements (IRAs) - Traditional IRAs - What Acts Result in Penalties or Additional Taxes? - Early Distributions - Age 59½ Rule - After age 59½ and before age 72
+      href: https://www.irs.gov/publications/p590b#en_US_2022_publink100090242  
diff --git a/fiscalsim_us/parameters/gov/states/ar/tax/income/capital_gains/capital_loss_cap.yaml b/fiscalsim_us/parameters/gov/states/ar/tax/income/capital_gains/capital_loss_cap.yaml
@@ -12,7 +12,7 @@ metadata:
     - filing_status
 JOINT:
   2022-01-01: 3_000
-WIDOW:
+SURVIVING_SPOUSE:
   2022-01-01: 3_000
 HEAD_OF_HOUSEHOLD:
   2022-01-01: 3_000

diff --git a/...ov/states/ar/tax/income/credits/low_income_credit/high_dep_inc_tax_credit_min_income.yaml b/...ov/states/ar/tax/income/credits/low_income_credit/high_dep_inc_tax_credit_min_income.yaml
@@ -14,7 +14,7 @@ metadata:
     - filing_status
 JOINT:
   2022-01-01: 27_292
-WIDOW:
+SURVIVING_SPOUSE:
   2022-01-01: 22_790
 HEAD_OF_HOUSEHOLD:
   2022-01-01: 22_790

diff --git a/...states/ar/tax/income/credits/low_income_credit/high_dep_inc_tax_credit_phaseout_rate.yaml b/...states/ar/tax/income/credits/low_income_credit/high_dep_inc_tax_credit_phaseout_rate.yaml
@@ -12,7 +12,7 @@ metadata:
     - filing_status
 JOINT:
   2022-01-01: 7
-WIDOW:
+SURVIVING_SPOUSE:
   2022-01-01: 9
 HEAD_OF_HOUSEHOLD:
   2022-01-01: 9

diff --git a/...gov/states/ar/tax/income/credits/low_income_credit/low_dep_inc_tax_credit_min_income.yaml b/...gov/states/ar/tax/income/credits/low_income_credit/low_dep_inc_tax_credit_min_income.yaml
@@ -10,12 +10,12 @@ metadata:
       href: https://codes.findlaw.com/ar/title-26-taxation/ar-code-sect-26-51-301/
     - title: Arkansas 2022 Tax Tables
       href: https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/2022_TaxTables.pdf
-  
+
   breakdown:
     - filing_status
 JOINT:
   2022-01-01: 22_676
-WIDOW:
+SURVIVING_SPOUSE:
   2022-01-01: 19_118
 HEAD_OF_HOUSEHOLD:
   2022-01-01: 19_118

diff --git a/.../states/ar/tax/income/credits/low_income_credit/low_dep_inc_tax_credit_phaseout_rate.yaml b/.../states/ar/tax/income/credits/low_income_credit/low_dep_inc_tax_credit_phaseout_rate.yaml
@@ -8,12 +8,12 @@ metadata:
   reference:
     - title: Arkansas Code Title 26. Taxation § 26-51-301. Subsection f
       href: https://codes.findlaw.com/ar/title-26-taxation/ar-code-sect-26-51-301/
-  
+
   breakdown:
     - filing_status
 JOINT:
   2022-01-01: 7
-WIDOW:
+SURVIVING_SPOUSE:
   2022-01-01: 6
 HEAD_OF_HOUSEHOLD:
   2022-01-01: 6

diff --git a/...alsim_us/parameters/gov/states/ar/tax/income/credits/other_credits/political_contrib.yaml b/...alsim_us/parameters/gov/states/ar/tax/income/credits/other_credits/political_contrib.yaml
@@ -15,7 +15,7 @@ metadata:
     - filing_status
 JOINT:
   2022-01-01: 100
-WIDOW:
+SURVIVING_SPOUSE:
   2022-01-01: 50
 HEAD_OF_HOUSEHOLD:
   2022-01-01: 50

diff --git a/fiscalsim_us/parameters/gov/states/ar/tax/income/rates/high_income_rates.yaml b/fiscalsim_us/parameters/gov/states/ar/tax/income/rates/high_income_rates.yaml
@@ -21,9 +21,11 @@ brackets:
       2023-01-01: 4_501
     rate:
       2022-01-01: 0.04
+      2024-01-01: 0.039
   - threshold:
       2022-01-01: 8_801
       2023-01-01: 9_101
+      2024-01-01: .inf
     rate:
       2022-01-01: 0.049
       2023-01-01: 0.047
diff --git a/fiscalsim_us/parameters/gov/states/ar/tax/income/rates/rates.yaml b/fiscalsim_us/parameters/gov/states/ar/tax/income/rates/rates.yaml
@@ -42,6 +42,7 @@ brackets:
       2021-01-01: 0.05
       2022-01-01: 0.049
       2023-01-01: 0.047
+      2024-01-01: 0.039
   - threshold:
       2021-01-01: 39_700
       2022-01-01: .inf

diff --git a/...alsim_us/tests/policy/baseline/gov/states/ar/tax/income/credits/ar_low_income_credit.yaml b/...alsim_us/tests/policy/baseline/gov/states/ar/tax/income/credits/ar_low_income_credit.yaml
@@ -1,4 +1,4 @@
-- name: Single household with $11,180 taxable income 
+- name: Single household with $11,180 taxable income
   period: 2022
   input:
     state_code: AR
@@ -56,7 +56,7 @@
     state_code: AR
     ar_taxable_income: 23_730
     tax_unit_dependents: 2
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
     ar_standard_deduction: 2_270
     ar_itemized_deductions: 500
     ar_agi: 26_000
@@ -69,7 +69,7 @@
     state_code: AR
     ar_taxable_income: 21_730
     tax_unit_dependents: 2
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
     ar_standard_deduction: 2_270
     ar_itemized_deductions: 500
     ar_agi: 24_000

diff --git a/fiscalsim_us/tests/policy/baseline/gov/states/ar/tax/income/credits/ar_personal_credits.yaml b/fiscalsim_us/tests/policy/baseline/gov/states/ar/tax/income/credits/ar_personal_credits.yaml
@@ -9,7 +9,7 @@
     age_spouse: 0
     ar_head_retirement_income: 0
     ar_spouse_retirement_income: 0
-    deaf_head: 0 
+    deaf_head: 0
     deaf_spouse: 0
     tax_unit_dependents: 0
     ar_qual_dependents: 0
@@ -26,12 +26,12 @@
     age_spouse: 56
     ar_head_retirement_income: 0
     ar_spouse_retirement_income: 0
-    deaf_head: 0 
+    deaf_head: 0
     deaf_spouse: 0
     tax_unit_dependents: 1
     ar_qual_dependents: 0
   output:
-    ar_personal_credits: 87
+    ar_personal_credits: 58
 - name: Joint household, above 65, 0 dependents, no disabilities, no retirement income
   period: 2022
   input:
@@ -43,12 +43,12 @@
     age_spouse: 87
     ar_head_retirement_income: 0
     ar_spouse_retirement_income: 0
-    deaf_head: 0 
+    deaf_head: 0
     deaf_spouse: 0
     tax_unit_dependents: 0
     ar_qual_dependents: 0
   output:
-    ar_personal_credits: 174
+    ar_personal_credits: 29
 - name: Joint household, above 65, 0 dependents, no disabilities, with retirement income
   period: 2022
   input:
@@ -60,12 +60,12 @@
     age_spouse: 87
     ar_head_retirement_income: 20_000
     ar_spouse_retirement_income: 20_000
-    deaf_head: 0 
+    deaf_head: 0
     deaf_spouse: 0
     tax_unit_dependents: 0
     ar_qual_dependents: 0
   output:
-    ar_personal_credits: 116
+    ar_personal_credits: 29
 - name: Joint household, below 65, 2 dependents, 1 with disabilities, spouse is blind and deaf
   period: 2022
   input:
@@ -77,9 +77,9 @@
     age_spouse: 39
     ar_head_retirement_income: 0
     ar_spouse_retirement_income: 0
-    deaf_head: 0 
+    deaf_head: 0
     deaf_spouse: 1
     tax_unit_dependents: 2
     ar_qual_dependents: 1
   output:
-    ar_personal_credits: 674
+    ar_personal_credits: 587
diff --git a/fiscalsim_us/variables/gov/states/al/tax/income/al_standard_deduction.py b/fiscalsim_us/variables/gov/states/al/tax/income/al_standard_deduction.py
@@ -21,8 +21,8 @@ def formula(tax_unit, period, parameters):
         threshold = p.phase_out.threshold[filing_status]
         al_agi = tax_unit("al_agi", period)
         # No "or fraction thereof" clause, so use integer (floor) division rather than ceiling.
-        excess_income = max(0, al_agi - threshold)
+        excess_income = max_(0, al_agi - threshold)
         increments = excess_income // increment
         reduction = increments * rate
 
-        return max(base_amount - reduction, min_amount)
+        return max_(base_amount - reduction, min_amount)
diff --git a/fiscalsim_us/variables/gov/states/ar/tax/income/ar_high_income_reduction.py b/fiscalsim_us/variables/gov/states/ar/tax/income/ar_high_income_reduction.py
@@ -1,5 +1,5 @@
 from fiscalsim_us.model_api import *
-from numpy import round
+import numpy as np
 
 
 class ar_high_income_reduction(Variable):
@@ -25,17 +25,37 @@ def formula(tax_unit, period, parameters):
 
         def round_to_nearest_50(num):
             # Calculate the nearest multiple of 100
-            nearest_multiple_of_100 = round(num / 100, 0) * 100
+            nearest_multiple_of_100 = np.round(num / 100, 0) * 100
 
             # Get the last two digits
             last_two_digits = num % 100
 
             # Determine the closest ending in "50"
-            if last_two_digits <= 50 and last_two_digits >= 1:
-                rounded_income = nearest_multiple_of_100 + 50
-                return rounded_income
+            if np.isscalar(num):
+                if last_two_digits <= 50 and last_two_digits >= 1:
+                    rounded_income = nearest_multiple_of_100 + 50
+                    return rounded_income
+                else:
+                    rounded_income = nearest_multiple_of_100 - 50
+                    return rounded_income
             else:
-                rounded_income = nearest_multiple_of_100 - 50
+                rounded_income = np.zeros_like(num)
+                rounded_income[
+                    (last_two_digits <= 50) & (last_two_digits >= 1)
+                ] = (
+                    nearest_multiple_of_100[
+                        (last_two_digits <= 50) & (last_two_digits >= 1)
+                    ]
+                    + 50
+                )
+                rounded_income[
+                    (last_two_digits > 50) | (last_two_digits < 1)
+                ] = (
+                    nearest_multiple_of_100[
+                        (last_two_digits > 50) | (last_two_digits < 1)
+                    ]
+                    - 50
+                )
                 return rounded_income
 
         std_ded = tax_unit("ar_standard_deduction", period)

diff --git a/...lsim_us/variables/gov/states/ar/tax/income/ar_income_tax_before_non_refundable_credits.py b/...lsim_us/variables/gov/states/ar/tax/income/ar_income_tax_before_non_refundable_credits.py
@@ -1,5 +1,5 @@
 from fiscalsim_us.model_api import *
-from numpy import round
+import numpy as np
 
 
 class ar_income_tax_before_non_refundable_credits(Variable):
@@ -21,31 +21,78 @@ def formula(tax_unit, period, parameters):
 
         def round_to_nearest_50(num):
             # Calculate the nearest multiple of 100
-            nearest_multiple_of_100 = round(num / 100, 0) * 100
+            nearest_multiple_of_100 = np.round(num / 100, 0) * 100
 
             # Get the last two digits
             last_two_digits = num % 100
 
             # Determine the closest ending in "50"
-            if last_two_digits <= 50 and last_two_digits >= 1:
-                rounded_income = nearest_multiple_of_100 + 50
-                return rounded_income
+            if np.isscalar(num):
+                if last_two_digits <= 50 and last_two_digits >= 1:
+                    rounded_income = nearest_multiple_of_100 + 50
+                    return rounded_income
+                else:
+                    rounded_income = nearest_multiple_of_100 - 50
+                    return rounded_income
             else:
-                rounded_income = nearest_multiple_of_100 - 50
+                rounded_income = np.zeros_like(num)
+                rounded_income[
+                    (last_two_digits <= 50) & (last_two_digits >= 1)
+                ] = (
+                    nearest_multiple_of_100[
+                        (last_two_digits <= 50) & (last_two_digits >= 1)
+                    ]
+                    + 50
+                )
+                rounded_income[
+                    (last_two_digits > 50) | (last_two_digits < 1)
+                ] = (
+                    nearest_multiple_of_100[
+                        (last_two_digits > 50) | (last_two_digits < 1)
+                    ]
+                    - 50
+                )
                 return rounded_income
 
         rounded_taxable_income = round_to_nearest_50(taxable_income)
 
-        tax = round(
-            where(
-                taxable_income <= high_income_threshold,
-                p.rates.calc(rounded_taxable_income),
-                p.high_income_rates.calc(rounded_taxable_income),
+        if np.isscalar(rounded_taxable_income):
+            tax = np.round(
+                where(
+                    taxable_income <= high_income_threshold,
+                    p.rates.calc(rounded_taxable_income),
+                    p.high_income_rates.calc(rounded_taxable_income),
+                )
+                - litc
+                - high_income_reduction,
+                0,
+            )
+        else:
+            tax = np.zeros_like(rounded_taxable_income)
+            tax[taxable_income <= high_income_threshold] = np.round(
+                p.rates.calc(
+                    rounded_taxable_income[
+                        taxable_income <= high_income_threshold
+                    ]
+                )
+                - litc[taxable_income <= high_income_threshold]
+                - high_income_reduction[
+                    taxable_income <= high_income_threshold
+                ],
+                0,
+            )
+            tax[taxable_income > high_income_threshold] = np.round(
+                p.high_income_rates.calc(
+                    rounded_taxable_income[
+                        taxable_income > high_income_threshold
+                    ]
+                )
+                - litc[taxable_income > high_income_threshold]
+                - high_income_reduction[
+                    taxable_income > high_income_threshold
+                ],
+                0,
             )
-            - litc
-            - high_income_reduction,
-            0,
-        )
 
         lump_sum_dist_tax = tax_unit("ar_lump_sum_dist_tax", period)