Merge remote-tracking branch 'upstream/master'

docs/about/releases.md

@@ -3,6 +3,24 @@ Release history
 Go [here](https://github.com/PSLmodels/Tax-Calculator/pulls?q=is%3Apr+is%3Aclosed)
 for a complete commit history.
 
+2024-09-14 Release 4.2.2
+------------------------
+(last merged pull request is
+[#2801](https://github.com/PSLmodels/Tax-Calculator/pull/2801))
+
+**This is a bug-fix release.**
+
+**API Changes**
+
+**New Features**
+- Non-substantive, cosmetic changes to `policy_current_law.json` file [[#2791](https://github.com/PSLmodels/Tax-Calculator/pull/2791) by Martin Holmer]
+-Update `tmd_growfactors.csv` and `tmd_weights.csv.gz` files file [[#2797](https://github.com/PSLmodels/Tax-Calculator/pull/2797) by Martin Holmer]
+
+
+**Bug Fixes**
+- Add missing pre-2022 values for indexed policy parameters [[#2789](https://github.com/PSLmodels/Tax-Calculator/pull/2789) by Martin Holmer]
+- Fix education tax credit phase-out parameters [[#2790](https://github.com/PSLmodels/Tax-Calculator/pull/2790) by Martin Holmer]
+- Several PRs with updates for dependency versions and other minor changes by Martin Holmer and Jason DeBacker
 
 2024-07-30 Release 4.2.1
 ------------------------

docs/index.md

@@ -57,7 +57,7 @@ The cross-model validation work with NBER's TAXSIM-27 model is described
 
 ## Latest release
 
-{doc}`4.2.1 (2024-07-30) <about/releases>`
+{doc}`4.2.2 (2024-09-14) <about/releases>`
 
 If you are already using Tax-Calculator, upgrade using the following command:
 

setup.py

@@ -3,7 +3,7 @@
 with open("README.md") as f:
     longdesc = f.read()
 
-version = "4.2.1"
+version = "4.2.2"
 
 config = {
     "description": "Tax Calculator",

taxcalc.egg-info/PKG-INFO

@@ -1,6 +1,6 @@
 Metadata-Version: 2.1
 Name: taxcalc
-Version: 4.2.1
+Version: 4.2.2
 Summary: taxcalc
 Home-page: https://github.com/PSLmodels/Tax-Calculator
 Download-URL: https://github.com/PSLmodels/Tax-Calculator

taxcalc/__init__.py

@@ -14,4 +14,4 @@
 from taxcalc.utils import *
 from taxcalc.cli import *
 
-__version__ = '4.2.1'
+__version__ = '4.2.2'

taxcalc/validation/taxsim35/expected_differences/a21-taxdiffs-expect.csv

@@ -1,5 +1,5 @@
 ,# of differing records,max_diff,max_diff_index,max_diff_taxsim_val,max_diff_taxcalc_val
-iitax,6,-1.5300000000006548,104,-9933.15,-9934.68
+iitax,0,0.0,no diff,no diff,no diff
 statetax,0,0.0,no diff,no diff,no diff
 payrolltax,0,0.0,no diff,no diff,no diff
 mtr_inctax,1,80.1,150,30.9,111.0
@@ -18,7 +18,7 @@ gen_tax_credit,0,0.0,no diff,no diff,no diff
 non_refundable_child_odep_credit,0,0.0,no diff,no diff,no diff
 c11070,0,0.0,no diff,no diff,no diff
 c07180,0,0.0,no diff,no diff,no diff
-eitc,6,1.5300000000000011,136,56.15,57.68
+eitc,0,0.0,no diff,no diff,no diff
 c62100,0,0.0,no diff,no diff,no diff
 amt_liability,0,0.0,no diff,no diff,no diff
 iitax_before_credits_ex_AMT,0,0.0,no diff,no diff,no diff

taxcalc/validation/taxsim35/expected_differences/b18-taxdiffs-expect.csv

@@ -1,8 +1,8 @@
 ,# of differing records,max_diff,max_diff_index,max_diff_taxsim_val,max_diff_taxcalc_val
-iitax,1000,-28040.51999999996,221,465566.97,437526.45
+iitax,1000,-27543.059999999998,239,422043.45,394500.39
 statetax,0,0.0,no diff,no diff,no diff
 payrolltax,942,15897.89,861,43904.8,59802.69
-mtr_inctax,445,-15.39,869,48.39,33.0
+mtr_inctax,395,-18.090000000000003,114,42.09,24.0
 mtr_state,0,0.0,no diff,no diff,no diff
 c00100,567,-7949.869999999995,861,984467.76,976517.89
 e02300,0,0.0,no diff,no diff,no diff
@@ -11,15 +11,15 @@ post_phase_out_pe,0,0.0,no diff,no diff,no diff
 phased_out_pe,0,0.0,no diff,no diff,no diff
 c21040,0,0.0,no diff,no diff,no diff
 c04470,0,0.0,no diff,no diff,no diff
-c04800,1000,-77330.33000000007,239,1308141.76,1230811.43
-taxbc,1000,-32120.51999999996,221,467556.97,435436.45
+c04800,1000,-74440.69999999995,239,1308141.76,1233701.06
+taxbc,1000,-31100.119999999995,221,467556.97,436456.85
 exemption_surtax,0,0.0,no diff,no diff,no diff
 gen_tax_credit,0,0.0,no diff,no diff,no diff
 non_refundable_child_odep_credit,15,311.75,930,1355.76,1667.51
 c11070,0,0.0,no diff,no diff,no diff
 c07180,0,0.0,no diff,no diff,no diff
 eitc,0,0.0,no diff,no diff,no diff
-c62100,1000,134121.56000000006,353,1329565.93,1463687.49
-amt_liability,305,20536.04,892,0.0,20536.04
-iitax_before_credits_ex_AMT,1000,-28612.22000000003,239,419991.45,391379.23
+c62100,1000,-74440.69999999995,239,1332141.76,1257701.06
+amt_liability,0,0.0,no diff,no diff,no diff
+iitax_before_credits_ex_AMT,1000,-27543.059999999998,239,419991.45,392448.39
 recovery_rebate_credit,0,0.0,no diff,no diff,no diff

taxcalc/validation/taxsim35/expected_differences/b19-taxdiffs-expect.csv

@@ -1,8 +1,8 @@
 ,# of differing records,max_diff,max_diff_index,max_diff_taxsim_val,max_diff_taxcalc_val
-iitax,1000,-28131.679999999993,956,292614.24,264482.56
+iitax,1000,-27824.47999999998,956,292614.24,264789.76
 statetax,0,0.0,no diff,no diff,no diff
 payrolltax,946,16470.230000000003,583,42555.56,59025.79
-mtr_inctax,428,-16.990000000000002,431,44.99,28.0
+mtr_inctax,361,-19.07,476,43.07,24.0
 mtr_state,0,0.0,no diff,no diff,no diff
 c00100,535,-8235.959999999963,583,1095818.15,1087582.19
 e02300,0,0.0,no diff,no diff,no diff
@@ -11,15 +11,15 @@ post_phase_out_pe,0,0.0,no diff,no diff,no diff
 phased_out_pe,0,0.0,no diff,no diff,no diff
 c21040,0,0.0,no diff,no diff,no diff
 c04470,0,0.0,no diff,no diff,no diff
-c04800,1000,-77845.41000000003,956,960616.86,882771.45
-taxbc,1000,-31634.48999999999,600,394678.94,363044.45
+c04800,1000,-75201.29999999993,956,960616.86,885415.56
+taxbc,1000,-30819.72000000003,600,394678.94,363859.22
 exemption_surtax,0,0.0,no diff,no diff,no diff
 gen_tax_credit,0,0.0,no diff,no diff,no diff
 non_refundable_child_odep_credit,9,389.85000000000014,113,908.31,1298.16
 c11070,0,0.0,no diff,no diff,no diff
 c07180,0,0.0,no diff,no diff,no diff
 eitc,0,0.0,no diff,no diff,no diff
-c62100,1000,138070.68000000017,759,1632066.41,1770137.09
-amt_liability,301,20274.89,863,0.0,20274.89
-iitax_before_credits_ex_AMT,1000,-28802.79999999999,956,291018.24,262215.44
+c62100,1000,-75201.29999999993,956,986316.86,911115.56
+amt_liability,0,0.0,no diff,no diff,no diff
+iitax_before_credits_ex_AMT,1000,-27824.47999999998,956,291018.24,263193.76
 recovery_rebate_credit,0,0.0,no diff,no diff,no diff

taxcalc/validation/taxsim35/expected_differences/b20-taxdiffs-expect.csv

@@ -1,8 +1,8 @@
 ,# of differing records,max_diff,max_diff_index,max_diff_taxsim_val,max_diff_taxcalc_val
-iitax,1000,-21050.880000000005,600,240306.89,219256.01
+iitax,1000,-27821.880000000005,957,252485.92,224664.04
 statetax,0,0.0,no diff,no diff,no diff
 payrolltax,939,17066.6,860,50776.77,67843.37
-mtr_inctax,843,-19.299999999999997,280,52.3,33.0
+mtr_inctax,387,-21.15,159,50.15,29.0
 mtr_state,0,0.0,no diff,no diff,no diff
 c00100,546,-8534.540000000037,860,1450796.75,1442262.21
 e02300,1,10000.0,905,0.0,10000.0
@@ -11,15 +11,15 @@ post_phase_out_pe,0,0.0,no diff,no diff,no diff
 phased_out_pe,0,0.0,no diff,no diff,no diff
 c21040,0,0.0,no diff,no diff,no diff
 c04470,0,0.0,no diff,no diff,no diff
-c04800,1000,-78096.15999999992,957,856997.08,778900.92
-taxbc,1000,-25130.880000000005,600,242600.89,217470.01
+c04800,1000,-75194.26000000001,957,856997.08,781802.82
+taxbc,1000,-30928.869999999995,903,446385.24,415456.37
 exemption_surtax,0,0.0,no diff,no diff,no diff
 gen_tax_credit,0,0.0,no diff,no diff,no diff
 non_refundable_child_odep_credit,7,-60.12000000000012,562,1812.92,1752.8
 c11070,0,0.0,no diff,no diff,no diff
 c07180,0,0.0,no diff,no diff,no diff
 eitc,0,0.0,no diff,no diff,no diff
-c62100,1000,131537.64000000013,56,1352907.13,1484444.77
-amt_liability,144,13043.77,604,0.0,13043.77
-iitax_before_credits_ex_AMT,1000,-21572.860000000015,916,187882.78,166309.91999999998
+c62100,1000,-75194.26000000001,957,883097.08,807902.82
+amt_liability,0,0.0,no diff,no diff,no diff
+iitax_before_credits_ex_AMT,1000,-27821.880000000005,957,251687.92,223866.04
 recovery_rebate_credit,3,1568.03,613,0.0,1568.03

taxcalc/validation/taxsim35/expected_differences/b21-taxdiffs-expect.csv

@@ -1,25 +1,25 @@
-,# of differing records,max_diff,max_diff_index,max_diff_taxsim_val,max_diff_taxcalc_val
-iitax,1000,-26282.14,621,363908.06,337625.92
-statetax,0,0,no diff,no diff,no diff
-payrolltax,927,17673.56,359,38169.65,55843.21
-mtr_inctax,475,-25.15,252,25.15,0
-mtr_state,0,0,no diff,no diff,no diff
-c00100,588,-8838.32,359,923028.96,914190.64
-e02300,0,0,no diff,no diff,no diff
-c02500,0,0,no diff,no diff,no diff
-post_phase_out_pe,0,0,no diff,no diff,no diff
-phased_out_pe,0,0,no diff,no diff,no diff
-c21040,0,0,no diff,no diff,no diff
-c04470,0,0,no diff,no diff,no diff
-c04800,1000,-79781.2,557,863181.07,783399.87
-taxbc,1000,-32968.14,11,236011.88,203043.74
-exemption_surtax,0,0,no diff,no diff,no diff
-gen_tax_credit,0,0,no diff,no diff,no diff
-non_refundable_child_odep_credit,6,255.18,202,1305.4,1560.58
-c11070,6,255.18,202,1305.4,1560.58
-c07180,0,0,no diff,no diff,no diff
-eitc,0,0,no diff,no diff,no diff
-c62100,1000,134481.4,718,1516232.63,1650714.03
-amt_liability,317,20260.32,513,0,20260.32
-iitax_before_credits_ex_AMT,1000,-29519.05,557,253689.5,224170.45
-recovery_rebate_credit,0,0,no diff,no diff,no diff
+,# of differing records,max_diff,max_diff_index,max_diff_taxsim_val,max_diff_taxcalc_val
+iitax,1000,-27772.820000000007,557,254981.5,227208.68
+statetax,0,0.0,no diff,no diff,no diff
+payrolltax,927,17673.559999999998,359,38169.65,55843.21
+mtr_inctax,403,-25.15,252,25.15,0.0
+mtr_state,0,0.0,no diff,no diff,no diff
+c00100,588,-8838.319999999949,359,923028.96,914190.64
+e02300,0,0.0,no diff,no diff,no diff
+c02500,0,0.0,no diff,no diff,no diff
+post_phase_out_pe,0,0.0,no diff,no diff,no diff
+phased_out_pe,0,0.0,no diff,no diff,no diff
+c21040,0,0.0,no diff,no diff,no diff
+c04470,0,0.0,no diff,no diff,no diff
+c04800,1000,-75061.65999999992,557,863181.07,788119.41
+taxbc,1000,-31201.459999999992,11,236011.88,204810.42
+exemption_surtax,0,0.0,no diff,no diff,no diff
+gen_tax_credit,0,0.0,no diff,no diff,no diff
+non_refundable_child_odep_credit,6,255.17999999999984,202,1305.4,1560.58
+c11070,6,255.17999999999984,202,1305.4,1560.58
+c07180,0,0.0,no diff,no diff,no diff
+eitc,0,0.0,no diff,no diff,no diff
+c62100,1000,-75061.65999999992,557,888281.07,813219.41
+amt_liability,1,2058.18,252,0.0,2058.18
+iitax_before_credits_ex_AMT,1000,-27772.820000000007,557,253689.5,225916.68
+recovery_rebate_credit,0,0.0,no diff,no diff,no diff

taxcalc/validation/taxsim35/expected_differences/c18-taxdiffs-expect.csv

@@ -1,25 +1,25 @@
 ,# of differing records,max_diff,max_diff_index,max_diff_taxsim_val,max_diff_taxcalc_val
-iitax,1000,-28423.099999999977,608,351510.6,323087.5
+iitax,1000,-27840.640000000014,246,246001.89,218161.25
 statetax,0,0.0,no diff,no diff,no diff
 payrolltax,939,15897.900000000001,861,39167.24,55065.14
-mtr_inctax,424,-17.490000000000002,17,50.49,33.0
+mtr_inctax,384,-21.490000000000002,17,50.49,29.0
 mtr_state,0,0.0,no diff,no diff,no diff
 c00100,573,-7949.859999999986,861,963275.51,955325.65
 e02300,0,0.0,no diff,no diff,no diff
 c02500,0,0.0,no diff,no diff,no diff
 post_phase_out_pe,0,0.0,no diff,no diff,no diff
 phased_out_pe,0,0.0,no diff,no diff,no diff
 c21040,0,0.0,no diff,no diff,no diff
-c04470,93,26000.0,368,0.0,26000.0
-c04800,1000,-76819.18999999994,608,1114955.69,1038136.5
-taxbc,1000,-33247.869999999995,956,229141.22,195893.35
+c04470,0,0.0,no diff,no diff,no diff
+c04800,1000,-75244.97999999998,246,828115.91,752870.93
+taxbc,1000,-32292.660000000003,956,229141.22,196848.56
 exemption_surtax,0,0.0,no diff,no diff,no diff
 gen_tax_credit,0,0.0,no diff,no diff,no diff
 non_refundable_child_odep_credit,12,234.75,561,1293.63,1528.38
 c11070,0,0.0,no diff,no diff,no diff
 c07180,0,0.0,no diff,no diff,no diff
 eitc,0,0.0,no diff,no diff,no diff
-c62100,1000,133510.84999999986,115,1770440.11,1903950.96
-amt_liability,247,17177.0,892,0.0,17177.0
-iitax_before_credits_ex_AMT,1000,-28423.099999999977,608,350552.6,322129.5
+c62100,1000,-75244.97999999998,246,854715.91,779470.93
+amt_liability,0,0.0,no diff,no diff,no diff
+iitax_before_credits_ex_AMT,1000,-27840.640000000014,246,245271.89,217431.25
 recovery_rebate_credit,0,0.0,no diff,no diff,no diff

taxcalc/validation/taxsim35/expected_differences/c19-taxdiffs-expect.csv

@@ -1,25 +1,25 @@
 ,# of differing records,max_diff,max_diff_index,max_diff_taxsim_val,max_diff_taxcalc_val
-iitax,1000,-28313.72000000003,837,312222.07,283908.35
+iitax,1000,-27608.780000000028,837,312222.07,284613.29
 statetax,0,0.0,no diff,no diff,no diff
 payrolltax,942,16454.309999999998,873,46662.91,63117.22
-mtr_inctax,400,-19.259999999999998,130,48.26,29.0
+mtr_inctax,366,-19.259999999999998,130,48.26,29.0
 mtr_state,0,0.0,no diff,no diff,no diff
 c00100,550,-8228.23999999999,873,1128648.72,1120420.48
 e02300,0,0.0,no diff,no diff,no diff
 c02500,0,0.0,no diff,no diff,no diff
 post_phase_out_pe,0,0.0,no diff,no diff,no diff
 phased_out_pe,0,0.0,no diff,no diff,no diff
 c21040,0,0.0,no diff,no diff,no diff
-c04470,88,27000.0,187,0.0,27000.0
-c04800,1000,-76708.95999999996,758,759327.73,682618.77
-taxbc,1000,-30693.73000000004,837,313966.08,283272.35
+c04470,0,0.0,no diff,no diff,no diff
+c04800,1000,-74618.33999999997,837,1015746.15,941127.81
+taxbc,1000,-29988.790000000037,837,313966.08,283977.29
 exemption_surtax,0,0.0,no diff,no diff,no diff
 gen_tax_credit,0,0.0,no diff,no diff,no diff
 non_refundable_child_odep_credit,10,382.96000000000004,3,3128.1,3511.06
 c11070,0,0.0,no diff,no diff,no diff
 c07180,0,0.0,no diff,no diff,no diff
 eitc,0,0.0,no diff,no diff,no diff
-c62100,1000,135318.34999999986,388,1091657.28,1226975.63
-amt_liability,251,16473.47,863,0.0,16473.47
-iitax_before_credits_ex_AMT,1000,-28382.320000000007,758,218411.26,190028.94
+c62100,1000,-74618.33999999997,837,1025746.15,951127.81
+amt_liability,0,0.0,no diff,no diff,no diff
+iitax_before_credits_ex_AMT,1000,-27608.780000000028,837,311586.07,283977.29
 recovery_rebate_credit,0,0.0,no diff,no diff,no diff

taxcalc/validation/taxsim35/expected_differences/c20-taxdiffs-expect.csv

@@ -0,0 +1,25 @@
+,# of differing records,max_diff,max_diff_index,max_diff_taxsim_val,max_diff_taxcalc_val
+iitax,1000,-27587.579999999958,966,377963.72,350376.14
+statetax,0,0.0,no diff,no diff,no diff
+payrolltax,938,17032.1,397,31756.92,48789.02
+mtr_inctax,390,-26.560000000000002,153,55.56,29.0
+mtr_state,0,0.0,no diff,no diff,no diff
+c00100,571,8800.0,912,148171.91,156971.91
+e02300,1,19000.0,912,0.0,19000.0
+c02500,0,0.0,no diff,no diff,no diff
+post_phase_out_pe,0,0.0,no diff,no diff,no diff
+phased_out_pe,0,0.0,no diff,no diff,no diff
+c21040,0,0.0,no diff,no diff,no diff
+c04470,0,0.0,no diff,no diff,no diff
+c04800,1000,-74561.02000000002,966,1192564.1,1118003.08
+taxbc,1000,-30679.309999999998,830,319552.27,288872.96
+exemption_surtax,0,0.0,no diff,no diff,no diff
+gen_tax_credit,0,0.0,no diff,no diff,no diff
+non_refundable_child_odep_credit,11,402.75,218,6454.73,6857.48
+c11070,0,0.0,no diff,no diff,no diff
+c07180,0,0.0,no diff,no diff,no diff
+eitc,0,0.0,no diff,no diff,no diff
+c62100,1000,-74561.02000000002,966,1202564.1,1128003.08
+amt_liability,0,0.0,no diff,no diff,no diff
+iitax_before_credits_ex_AMT,1000,-27587.579999999958,966,377887.72,350300.14
+recovery_rebate_credit,2,472.78,449,0.0,472.78

taxcalc/validation/taxsim35/expected_differences/c21-taxdiffs-expect.csv

@@ -0,0 +1,25 @@
+,# of differing records,max_diff,max_diff_index,max_diff_taxsim_val,max_diff_taxcalc_val
+iitax,1000,-27509.429999999993,104,238353.58,210844.15
+statetax,0,0.0,no diff,no diff,no diff
+payrolltax,927,17673.57,359,42415.9,60089.47
+mtr_inctax,418,-20.1,120,49.1,29.0
+mtr_state,0,0.0,no diff,no diff,no diff
+c00100,560,-8838.319999999832,359,1081408.68,1072570.36
+e02300,0,0.0,no diff,no diff,no diff
+c02500,0,0.0,no diff,no diff,no diff
+post_phase_out_pe,0,0.0,no diff,no diff,no diff
+phased_out_pe,0,0.0,no diff,no diff,no diff
+c21040,0,0.0,no diff,no diff,no diff
+c04470,0,0.0,no diff,no diff,no diff
+c04800,1000,-74349.80999999994,104,818635.34,744285.53
+taxbc,1000,-30739.429999999993,104,239417.58,208678.15
+exemption_surtax,0,0.0,no diff,no diff,no diff
+gen_tax_credit,0,0.0,no diff,no diff,no diff
+non_refundable_child_odep_credit,8,270.96999999999997,221,3.17,274.14
+c11070,8,270.96999999999997,221,3.17,274.14
+c07180,4,-46.38000000000005,150,545.97,499.59
+eitc,0,0.0,no diff,no diff,no diff
+c62100,1000,-74349.80999999994,104,828635.34,754285.53
+amt_liability,0,0.0,no diff,no diff,no diff
+iitax_before_credits_ex_AMT,1000,-27509.429999999993,104,236187.58,208678.15
+recovery_rebate_credit,0,0.0,no diff,no diff,no diff