diff --git a/taxcalc/policy.py b/taxcalc/policy.py index ef95da2cf..86fad79d5 100644 --- a/taxcalc/policy.py +++ b/taxcalc/policy.py @@ -36,7 +36,7 @@ class instance: Policy DEFAULTS_FILENAME = 'policy_current_law.json' JSON_START_YEAR = 2013 # remains the same unless earlier data added - LAST_KNOWN_YEAR = 2017 # last year for which indexed param vals are known + LAST_KNOWN_YEAR = 2018 # last year for which indexed param vals are known # should increase LAST_KNOWN_YEAR by one every calendar year LAST_BUDGET_YEAR = 2028 # last extrapolation year # should increase LAST_BUDGET_YEAR by one every calendar year diff --git a/taxcalc/policy_current_law.json b/taxcalc/policy_current_law.json index 50d34129e..9fbf92a37 100644 --- a/taxcalc/policy_current_law.json +++ b/taxcalc/policy_current_law.json @@ -68,8 +68,7 @@ "2015", "2016", "2017", - "2018", - "2019"], + "2018"], "start_year": 2013, "cpi_inflatable": true, "cpi_inflated": true, @@ -82,8 +81,7 @@ 118500.0, 118500.0, 127200.0, - 128400.0, - 132900.0], + 128400.0], "range": {"min": 0, "max": 9e99}, "out_of_range_minmsg": "", "out_of_range_maxmsg": "", @@ -168,7 +166,7 @@ "description": "The first threshold for Social Security benefit taxability: if taxpayers have provisional income greater than this threshold, up to 50% of their Social Security benefit will be subject to tax under current law.", "section_1": "Social Security Taxability", "section_2": "Threshold For Social Security Benefit Taxability 1", - "irs_ref": "Form 1040, line 20a&b, calculation (Worksheet, line 8.)", + "irs_ref": "Form 1040, line 5a&b, calculation (Worksheet, line 8)", "notes": "", "row_var": "FLPDYR", "row_label": ["2013"], @@ -192,7 +190,7 @@ "description": "Under current law if their provisional income is above the first threshold for Social Security taxability but below the second threshold, taxpayers need to apply this fraction to both the excess of their provisional income over the first threshold and their Social Security benefits, and then include the smaller one in their AGI.", "section_1": "", "section_2": "", - "irs_ref": "Form 1040, line 20b, instructions (Social Security Worksheets, line 2 & 13)", + "irs_ref": "Form 1040, line 5b, instructions (Social Security Worksheets, line 2 & 13)", "notes": "", "row_var": "FLPDYR", "row_label": ["2013"], @@ -216,7 +214,7 @@ "description": "The second threshold for Social Security taxability: if taxpayers have provisional income greater than this threshold, up to 85% of their Social Security benefit will be subject to tax under current law.", "section_1": "Social Security Taxability", "section_2": "Threshold For Social Security Benefit Taxability 2", - "irs_ref": "Form 1040, line 20a&b, calculation (Worksheet, add line 10 values to line 8).", + "irs_ref": "Form 1040, line 5a&b, calculation (Worksheet, add line 10 values to line 8).", "notes": "", "row_var": "FLPDYR", "row_label": ["2013"], @@ -240,7 +238,7 @@ "description": "Under current law if their provisional income is above the second threshold for Social Security taxability, taxpayers need to apply this fraction to both the excess of their provisional income over the second threshold and their social security benefits, and then include the smaller one in their AGI.", "section_1": "", "section_2": "", - "irs_ref": "Form 1040, line 20b, instructions (Social Security Worksheets, line 15)", + "irs_ref": "Form 1040, line 5b, instructions (Social Security Worksheets, line 15)", "notes": "", "row_var": "FLPDYR", "row_label": ["2013"], @@ -264,7 +262,7 @@ "description": "This decimal fraction can be applied to limit the student loan interest adjustment allowed.", "section_1": "Above The Line Deductions", "section_2": "Misc. Adjustment Haircuts", - "irs_ref": "Form 1040, line 33", + "irs_ref": "Form 1040 (Schedule 1), line 33", "notes": "The final adjustment amount will be (1-Haircut)*StudentLoanInterest.", "row_var": "FLPDYR", "row_label": ["2013"], @@ -288,7 +286,7 @@ "description": "This decimal fraction, if greater than zero, reduces the employer equivalent portion of self-employment adjustment.", "section_1": "Above The Line Deductions", "section_2": "Misc. Adjustment Haircuts", - "irs_ref": "Form 1040, line 27", + "irs_ref": "Form 1040 (Schedule 4), line 57", "notes": "The final adjustment amount would be (1-Haircut)*SelfEmploymentTaxAdjustment.", "row_var": "FLPDYR", "row_label": ["2013"], @@ -312,7 +310,7 @@ "description": "This decimal fraction, if greater than zero, reduces the health insurance adjustment for self-employed taxpayers.", "section_1": "Above The Line Deductions", "section_2": "Misc. Adjustment Haircuts", - "irs_ref": "Form 1040, line 29", + "irs_ref": "Form 1040 (Schedule 4), line 61", "notes": "The final adjustment amount would be (1-Haircut)*SelfEmployedHealthInsuranceAdjustment.", "row_var": "FLPDYR", "row_label": ["2013"], @@ -336,7 +334,7 @@ "description": "Under current law, contributions to Keogh or SEP plans can be fully deducted from gross income. This haircut can be used to limit the adjustment allowed.", "section_1": "Above The Line Deductions", "section_2": "Misc. Adjustment Haircuts", - "irs_ref": "Form 1040, line 28", + "irs_ref": "Form 1040 (Schedule 1), line 28", "notes": "The final adjustment amount is (1-Haircut)*KEOGH_SEP_Contributinos.", "row_var": "FLPDYR", "row_label": ["2013"], @@ -360,7 +358,7 @@ "description": "Under current law, early withdraw penalty can be fully deducted from gross income. This haircut can be used to limit the adjustment allowed.", "section_1": "Above The Line Deductions", "section_2": "Misc. Adjustment Haircuts", - "irs_ref": "Form 1040, line 30", + "irs_ref": "Form 1040 (Schedule 1), line 30", "notes": "The final adjustment amount is (1-Haircut)*EarlyWithdrawPenalty.", "row_var": "FLPDYR", "row_label": ["2013"], @@ -384,7 +382,7 @@ "description": "Under pre-TCJA law, the full amount of alimony paid is taken as an adjustment from gross income in arriving at AGI. This haircut can be used to change the deduction allowed.", "section_1": "Above The Line Deductions", "section_2": "Misc. Adjustment Haircuts", - "irs_ref": "Form 1040, line 31", + "irs_ref": "Form 1040 (Schedule 1), line 31", "notes": "The final adjustment amount would be (1-Haircut)*AlimonyPaid.", "row_var": "FLPDYR", "row_label": ["2013", @@ -434,7 +432,7 @@ "description": "Under pre-TCJA law, none of alimony received is taken as an adjustment from gross income in arriving at AGI. This haircut can be used to change the deduction allowed.", "section_1": "Above The Line Deductions", "section_2": "Misc. Adjustment Haircuts", - "irs_ref": "Form 1040, line ?? (new with TCJA)", + "irs_ref": "Form 1040 (Schedule 1), line 11 (new with TCJA)", "notes": "The final adjustment amount would be (1-Haircut)*AlimonyReceived.", "row_var": "FLPDYR", "row_label": ["2013", @@ -630,7 +628,7 @@ "description": "Decimal fraction of investment income base that can be excluded from AGI.", "section_1": "Above The Line Deductions", "section_2": "Misc. Exclusions", - "irs_ref": "Form 1040, line 8a", + "irs_ref": "Form 1040, line 2a", "notes": "The final taxable investment income will be (1-_ALD_InvInc_ec_rt)*investment_income_base. Even though the excluded portion of investment income is not included in AGI, it still is included in investment income used to calculate the Net Investment Income Tax and Earned Income Tax Credit.", "row_var": "FLPDYR", "row_label": ["2013"], @@ -709,7 +707,8 @@ "2014", "2015", "2016", - "2017"], + "2017", + "2018"], "start_year": 2013, "cpi_inflatable": true, "cpi_inflated": true, @@ -721,6 +720,7 @@ 0.0, 0.0, 0.0, + 0.0, 0.0], "range": {"min": 0, "max": 9e99}, "out_of_range_minmsg": "", @@ -741,7 +741,8 @@ "2014", "2015", "2016", - "2017"], + "2017", + "2018"], "start_year": 2013, "cpi_inflatable": true, "cpi_inflated": true, @@ -753,6 +754,7 @@ 0.0, 0.0, 0.0, + 0.0, 0.0], "range": {"min": 0, "max": 9e99}, "out_of_range_minmsg": "", @@ -897,7 +899,8 @@ "2014", "2015", "2016", - "2017"], + "2017", + "2018"], "start_year": 2013, "cpi_inflatable": true, "cpi_inflated": true, @@ -909,7 +912,8 @@ [254200.0, 305050.0, 152525.0, 279650.0, 305050.0], [258250.0, 309900.0, 154950.0, 284040.0, 309900.0], [259400.0, 311300.0, 155650.0, 285350.0, 311300.0], - [261500.0, 313800.0, 156900.0, 287650.0, 313800.0]], + [261500.0, 313800.0, 156900.0, 287650.0, 313800.0], + [9e99, 9e99, 9e99, 9e99, 9e99]], "range": {"min": 0, "max": 9e99}, "out_of_range_minmsg": "", "out_of_range_maxmsg": "", @@ -970,7 +974,7 @@ "description": "Amount filing unit can use as a standard deduction.", "section_1": "Standard Deduction", "section_2": "Standard Deduction Amount", - "irs_ref": "Form 1040, line 40, instructions. ", + "irs_ref": "Form 1040, line 8, instructions. ", "notes": "", "row_var": "FLPDYR", "row_label": ["2013", @@ -1020,14 +1024,15 @@ "description": "This is the maximum standard deduction for dependents.", "section_1": "", "section_2": "", - "irs_ref": "Form 1040, line 40, instructions. ", + "irs_ref": "Form 1040, line 8, instructions. ", "notes": "", "row_var": "FLPDYR", "row_label": ["2013", "2014", "2015", "2016", - "2017"], + "2017", + "2018"], "start_year": 2013, "cpi_inflatable": true, "cpi_inflated": true, @@ -1039,6 +1044,7 @@ 1000.0, 1050.0, 1050.0, + 1050.0, 1050.0], "range": {"min": 0, "max": 9e99}, "out_of_range_minmsg": "", @@ -1052,14 +1058,15 @@ "description": "To get the standard deduction for aged or blind individuals, taxpayers need to add this value to regular standard deduction.", "section_1": "Standard Deduction", "section_2": "Additional Standard Deduction For Blind And Aged", - "irs_ref": "Form 1040, line 40, calculation (the difference of the two tables given in the instruction).", + "irs_ref": "Form 1040, line 8, calculation (the difference of the two tables given in the instruction).", "notes": "", "row_var": "FLPDYR", "row_label": ["2013", "2014", "2015", "2016", - "2017"], + "2017", + "2018"], "start_year": 2013, "cpi_inflatable": true, "cpi_inflated": true, @@ -1071,7 +1078,8 @@ [1550.0, 1200.0, 1200.0, 1550.0, 1550.0], [1550.0, 1250.0, 1250.0, 1550.0, 1550.0], [1550.0, 1250.0, 1250.0, 1550.0, 1550.0], - [1550.0, 1250.0, 1250.0, 1550.0, 1550.0]], + [1550.0, 1250.0, 1250.0, 1550.0, 1550.0], + [1600.0, 1300.0, 1300.0, 1600.0, 1300.0]], "range": {"min": 0, "max": 9e99}, "out_of_range_minmsg": "", "out_of_range_maxmsg": "", @@ -1115,7 +1123,8 @@ "2014", "2015", "2016", - "2017"], + "2017", + "2018"], "start_year": 2013, "cpi_inflatable": true, "cpi_inflated": true, @@ -1127,6 +1136,7 @@ [0.0, 0.0, 0.0, 0.0, 0.0], [0.0, 0.0, 0.0, 0.0, 0.0], [0.0, 0.0, 0.0, 0.0, 0.0], + [0.0, 0.0, 0.0, 0.0, 0.0], [0.0, 0.0, 0.0, 0.0, 0.0]], "range": {"min": 0, "max": 9e99}, "out_of_range_minmsg": "", @@ -1147,7 +1157,8 @@ "2014", "2015", "2016", - "2017"], + "2017", + "2018"], "start_year": 2013, "cpi_inflatable": true, "cpi_inflated": true, @@ -1159,6 +1170,7 @@ [0.0, 0.0, 0.0, 0.0, 0.0], [0.0, 0.0, 0.0, 0.0, 0.0], [0.0, 0.0, 0.0, 0.0, 0.0], + [0.0, 0.0, 0.0, 0.0, 0.0], [0.0, 0.0, 0.0, 0.0, 0.0]], "range": {"min": 0, "max": 9e99}, "out_of_range_minmsg": "", @@ -1203,7 +1215,8 @@ "2014", "2015", "2016", - "2017"], + "2017", + "2018"], "start_year": 2013, "cpi_inflatable": true, "cpi_inflated": true, @@ -1215,6 +1228,7 @@ [0.0, 0.0, 0.0, 0.0, 0.0], [0.0, 0.0, 0.0, 0.0, 0.0], [0.0, 0.0, 0.0, 0.0, 0.0], + [0.0, 0.0, 0.0, 0.0, 0.0], [0.0, 0.0, 0.0, 0.0, 0.0]], "range": {"min": 0, "max": 9e99}, "out_of_range_minmsg": "", @@ -1235,7 +1249,8 @@ "2014", "2015", "2016", - "2017"], + "2017", + "2018"], "start_year": 2013, "cpi_inflatable": true, "cpi_inflated": true, @@ -1247,6 +1262,7 @@ [0.0, 0.0, 0.0, 0.0, 0.0], [0.0, 0.0, 0.0, 0.0, 0.0], [0.0, 0.0, 0.0, 0.0, 0.0], + [0.0, 0.0, 0.0, 0.0, 0.0], [0.0, 0.0, 0.0, 0.0, 0.0]], "range": {"min": 0, "max": 9e99}, "out_of_range_minmsg": "", @@ -1383,7 +1399,8 @@ "2014", "2015", "2016", - "2017"], + "2017", + "2018"], "start_year": 2013, "cpi_inflatable": true, "cpi_inflated": true, @@ -1395,6 +1412,7 @@ [9e99, 9e99, 9e99, 9e99, 9e99], [9e99, 9e99, 9e99, 9e99, 9e99], [9e99, 9e99, 9e99, 9e99, 9e99], + [9e99, 9e99, 9e99, 9e99, 9e99], [9e99, 9e99, 9e99, 9e99, 9e99]], "range": {"min": 0, "max": 9e99}, "out_of_range_minmsg": "", @@ -1463,7 +1481,8 @@ "2014", "2015", "2016", - "2017"], + "2017", + "2018"], "start_year": 2013, "cpi_inflatable": true, "cpi_inflated": true, @@ -1475,6 +1494,7 @@ [9e99, 9e99, 9e99, 9e99, 9e99], [9e99, 9e99, 9e99, 9e99, 9e99], [9e99, 9e99, 9e99, 9e99, 9e99], + [9e99, 9e99, 9e99, 9e99, 9e99], [9e99, 9e99, 9e99, 9e99, 9e99]], "range": {"min": 0, "max": 9e99}, "out_of_range_minmsg": "", @@ -1543,7 +1563,8 @@ "2014", "2015", "2016", - "2017"], + "2017", + "2018"], "start_year": 2013, "cpi_inflatable": true, "cpi_inflated": true, @@ -1555,6 +1576,7 @@ [9e99, 9e99, 9e99, 9e99, 9e99], [9e99, 9e99, 9e99, 9e99, 9e99], [9e99, 9e99, 9e99, 9e99, 9e99], + [9e99, 9e99, 9e99, 9e99, 9e99], [9e99, 9e99, 9e99, 9e99, 9e99]], "range": {"min": 0, "max": 9e99}, "out_of_range_minmsg": "", @@ -1568,7 +1590,7 @@ "description": "The amount of state and local income, sales and real estate tax deductions is limited to this dollar amount.", "section_1": "Itemized Deductions", "section_2": "State And Local Income And Sales Taxes", - "irs_ref": "", + "irs_ref": "Form 1040 Schedule A, line 5e, in-line.", "notes": "", "row_var": "FLPDYR", "row_label": ["2013", @@ -1649,7 +1671,8 @@ "2014", "2015", "2016", - "2017"], + "2017", + "2018"], "start_year": 2013, "cpi_inflatable": true, "cpi_inflated": true, @@ -1661,6 +1684,7 @@ [9e99, 9e99, 9e99, 9e99, 9e99], [9e99, 9e99, 9e99, 9e99, 9e99], [9e99, 9e99, 9e99, 9e99, 9e99], + [9e99, 9e99, 9e99, 9e99, 9e99], [9e99, 9e99, 9e99, 9e99, 9e99]], "range": {"min": 0, "max": 9e99}, "out_of_range_minmsg": "", @@ -1803,7 +1827,8 @@ "2014", "2015", "2016", - "2017"], + "2017", + "2018"], "start_year": 2013, "cpi_inflatable": true, "cpi_inflated": true, @@ -1815,6 +1840,7 @@ [9e99, 9e99, 9e99, 9e99, 9e99], [9e99, 9e99, 9e99, 9e99, 9e99], [9e99, 9e99, 9e99, 9e99, 9e99], + [9e99, 9e99, 9e99, 9e99, 9e99], [9e99, 9e99, 9e99, 9e99, 9e99]], "range": {"min": 0, "max": 9e99}, "out_of_range_minmsg": "", @@ -1933,7 +1959,8 @@ "2014", "2015", "2016", - "2017"], + "2017", + "2018"], "start_year": 2013, "cpi_inflatable": true, "cpi_inflated": true, @@ -1945,6 +1972,7 @@ [9e99, 9e99, 9e99, 9e99, 9e99], [9e99, 9e99, 9e99, 9e99, 9e99], [9e99, 9e99, 9e99, 9e99, 9e99], + [9e99, 9e99, 9e99, 9e99, 9e99], [9e99, 9e99, 9e99, 9e99, 9e99]], "range": {"min": 0, "max": 9e99}, "out_of_range_minmsg": "", @@ -1958,7 +1986,7 @@ "description": "Taxpayers are eligible to deduct the portion of their miscellaneous expense exceeding this fraction of AGI.", "section_1": "Itemized Deductions", "section_2": "Miscellaneous", - "irs_ref": "Form 1040 Schedule A, line 28, instructions. ", + "irs_ref": "Form 1040 Schedule A, line 16, instructions. ", "notes": "When using PUF data, lowering this parameter value may produce unexpected results because in PUF data the variable e20400 is zero below the floor.", "row_var": "FLPDYR", "row_label": ["2013"], @@ -2039,7 +2067,8 @@ "2014", "2015", "2016", - "2017"], + "2017", + "2018"], "start_year": 2013, "cpi_inflatable": true, "cpi_inflated": true, @@ -2051,6 +2080,7 @@ [9e99, 9e99, 9e99, 9e99, 9e99], [9e99, 9e99, 9e99, 9e99, 9e99], [9e99, 9e99, 9e99, 9e99, 9e99], + [9e99, 9e99, 9e99, 9e99, 9e99], [9e99, 9e99, 9e99, 9e99, 9e99]], "range": {"min": 0, "max": 9e99}, "out_of_range_minmsg": "", @@ -2071,7 +2101,8 @@ "2014", "2015", "2016", - "2017"], + "2017", + "2018"], "start_year": 2013, "cpi_inflatable": true, "cpi_inflated": true, @@ -2083,7 +2114,8 @@ [254200.0, 305050.0, 152525.0, 279650.0, 305050.0], [258250.0, 309900.0, 154950.0, 284050.0, 309900.0], [259400.0, 311300.0, 155650.0, 285350.0, 311300.0], - [261500.0, 313800.0, 156900.0, 287650.0, 313800.0]], + [261500.0, 313800.0, 156900.0, 287650.0, 313800.0], + [9e99, 9e99, 9e99, 9e99, 9e99]], "range": {"min": 0, "max": 9e99}, "out_of_range_minmsg": "", "out_of_range_maxmsg": "", @@ -2146,7 +2178,7 @@ "description": "The phaseout amount is capped at this fraction of the original total deduction.", "section_1": "Itemized Deductions", "section_2": "Itemized Deduction Limitation", - "irs_ref": "Form 1040 Schedule A, line 29, instructions. ", + "irs_ref": "Form 1040 Schedule A, line 17, instructions. ", "notes": "", "row_var": "FLPDYR", "row_label": ["2013", @@ -2251,7 +2283,8 @@ "2014", "2015", "2016", - "2017"], + "2017", + "2018"], "start_year": 2013, "cpi_inflatable": true, "cpi_inflated": true, @@ -2263,6 +2296,7 @@ [0.0, 0.0, 0.0, 0.0, 0.0], [0.0, 0.0, 0.0, 0.0, 0.0], [0.0, 0.0, 0.0, 0.0, 0.0], + [0.0, 0.0, 0.0, 0.0, 0.0], [0.0, 0.0, 0.0, 0.0, 0.0]], "range": {"min": 0, "max": 9e99}, "out_of_range_minmsg": "", @@ -2355,7 +2389,8 @@ "2014", "2015", "2016", - "2017"], + "2017", + "2018"], "start_year": 2013, "cpi_inflatable": true, "cpi_inflated": true, @@ -2367,6 +2402,7 @@ [9e99, 9e99, 9e99, 9e99, 9e99], [9e99, 9e99, 9e99, 9e99, 9e99], [9e99, 9e99, 9e99, 9e99, 9e99], + [9e99, 9e99, 9e99, 9e99, 9e99], [9e99, 9e99, 9e99, 9e99, 9e99]], "range": {"min": 0, "max": 9e99}, "out_of_range_minmsg": "", @@ -2459,7 +2495,8 @@ "2014", "2015", "2016", - "2017"], + "2017", + "2018"], "start_year": 2013, "cpi_inflatable": true, "cpi_inflated": true, @@ -2471,7 +2508,8 @@ [36900.0, 73800.0, 36900.0, 49400.0, 73800.0], [37450.0, 74900.0, 37450.0, 50200.0, 74900.0], [37650.0, 75300.0, 37650.0, 50400.0, 75300.0], - [37950.0, 75900.0, 37950.0, 50800.0, 75900.0]], + [37950.0, 75900.0, 37950.0, 50800.0, 75900.0], + [38600.0, 77200.0, 38600.0, 51700.0, 77200.0]], "range": {"min": 0, "max": "_CG_brk2"}, "out_of_range_minmsg": "", "out_of_range_maxmsg": "for _CG_brk2", @@ -2515,7 +2553,8 @@ "2014", "2015", "2016", - "2017"], + "2017", + "2018"], "start_year": 2013, "cpi_inflatable": true, "cpi_inflated": true, @@ -2527,7 +2566,8 @@ [406750.0, 457600.0, 228800.0, 432200.0, 457600.0], [413200.0, 464850.0, 232425.0, 439000.0, 464850.0], [415050.0, 466950.0, 233475.0, 441000.0, 466950.0], - [418400.0, 470700.0, 235350.0, 444550.0, 470700.0]], + [418400.0, 470700.0, 235350.0, 444550.0, 470700.0], + [425800.0, 479000.0, 239500.0, 452400.0, 479000.0]], "range": {"min": "_CG_brk1", "max": "_CG_brk3"}, "out_of_range_minmsg": "for _CG_brk1", "out_of_range_maxmsg": "for _CG_brk3", @@ -2571,7 +2611,8 @@ "2014", "2015", "2016", - "2017"], + "2017", + "2018"], "start_year": 2013, "cpi_inflatable": true, "cpi_inflated": true, @@ -2583,6 +2624,7 @@ [9e99, 9e99, 9e99, 9e99, 9e99], [9e99, 9e99, 9e99, 9e99, 9e99], [9e99, 9e99, 9e99, 9e99, 9e99], + [9e99, 9e99, 9e99, 9e99, 9e99], [9e99, 9e99, 9e99, 9e99, 9e99]], "range": {"min": "_CG_brk2", "max": 9e99}, "out_of_range_minmsg": "for _CG_brk2", @@ -2644,14 +2686,15 @@ "description": "The gains and dividends, stacked last, of AMT taxable income below this are taxed at AMT capital gain rate 1.", "section_1": "Capital Gains And Dividends", "section_2": "AMT - Long Term Capital Gains And Qualified Dividends", - "irs_ref": "Form 6251, line 43, in-line. ", + "irs_ref": "Form 6251, line 19, in-line. ", "notes": "", "row_var": "FLPDYR", "row_label": ["2013", "2014", "2015", "2016", - "2017"], + "2017", + "2018"], "start_year": 2013, "cpi_inflatable": true, "cpi_inflated": true, @@ -2663,7 +2706,8 @@ [36900.0, 73800.0, 36900.0, 49400.0, 73800.0], [37450.0, 74900.0, 37450.0, 50200.0, 74900.0], [37650.0, 75300.0, 37650.0, 50400.0, 75300.0], - [37950.0, 75900.0, 37950.0, 50800.0, 75900.0]], + [37950.0, 75900.0, 37950.0, 50800.0, 75900.0], + [38600.0, 77200.0, 38600.0, 51700.0, 77200.0]], "range": {"min": 0, "max": "_AMT_CG_brk2"}, "out_of_range_minmsg": "", "out_of_range_maxmsg": "for _AMT_CG_brk2", @@ -2676,7 +2720,7 @@ "section_1": "Capital Gains And Dividends", "section_2": "AMT - Long Term Capital Gains And Qualified Dividends", "description": "Capital gain and qualified dividend (stacked on top of regular income) below threshold 2 and above threshold 1 are taxed at this rate.", - "irs_ref": "Form 6251, line 55, in-line. ", + "irs_ref": "Form 6251, line 31, in-line. ", "notes": "", "row_var": "FLPDYR", "row_label": ["2013"], @@ -2701,13 +2745,14 @@ "section_1": "Capital Gains And Dividends", "section_2": "AMT - Long Term Capital Gains And Qualified Dividends", "notes": "", - "irs_ref": "Form 6251, line 49, in-line. ", + "irs_ref": "Form 6251, line 25, in-line. ", "row_var": "FLPDYR", "row_label": ["2013", "2014", "2015", "2016", - "2017"], + "2017", + "2018"], "start_year": 2013, "cpi_inflatable": true, "cpi_inflated": true, @@ -2719,7 +2764,8 @@ [406750.0, 457600.0, 228800.0, 432200.0, 457600.0], [413200.0, 464850.0, 232425.0, 439000.0, 464850.0], [415050.0, 466950.0, 233475.0, 441000.0, 466950.0], - [418400.0, 470700.0, 235350.0, 444550.0, 470700.0]], + [418400.0, 470700.0, 235350.0, 444550.0, 470700.0], + [425800.0, 479000.0, 239500.0, 452400.0, 479000.0]], "range": {"min": "_AMT_CG_brk1", "max": "_AMT_CG_brk3"}, "out_of_range_minmsg": "for _AMT_CG_brk1", "out_of_range_maxmsg": "for _AMT_CG_brk3", @@ -2732,7 +2778,7 @@ "description": "The capital gain and qualified dividend (stacked on top of regular income) above threshold 2 and below threshold 3 are taxed at this rate.", "section_1": "Capital Gains And Dividends", "section_2": "AMT - Long Term Capital Gains And Qualified Dividends", - "irs_ref": "Form 6251, line 58, in-line. ", + "irs_ref": "Form 6251, line 34, in-line. ", "notes": "", "row_var": "FLPDYR", "row_label": ["2013"], @@ -2763,7 +2809,8 @@ "2014", "2015", "2016", - "2017"], + "2017", + "2018"], "start_year": 2013, "cpi_inflatable": true, "cpi_inflated": true, @@ -2775,6 +2822,7 @@ [9e99, 9e99, 9e99, 9e99, 9e99], [9e99, 9e99, 9e99, 9e99, 9e99], [9e99, 9e99, 9e99, 9e99, 9e99], + [9e99, 9e99, 9e99, 9e99, 9e99], [9e99, 9e99, 9e99, 9e99, 9e99]], "range": {"min": "_AMT_CG_brk2", "max": 9e99}, "out_of_range_minmsg": "for _AMT_CG_brk2", @@ -2843,7 +2891,8 @@ "2014", "2015", "2016", - "2017"], + "2017", + "2018"], "start_year": 2013, "cpi_inflatable": true, "cpi_inflated": true, @@ -2855,6 +2904,7 @@ 0.0, 0.0, 0.0, + 0.0, 0.0], "range": {"min": 0, "max": 9e99}, "out_of_range_minmsg": "", @@ -2892,7 +2942,7 @@ "description": "The lowest tax rate, applied to the portion of taxable income below tax bracket 1.", "section_1": "Personal Income", "section_2": "Regular: Non-AMT, Non-Pass-Through", - "irs_ref": "Form 1040, line 44, instruction (Schedule XYZ)", + "irs_ref": "Form 1040, line 11, instruction (Schedule XYZ)", "notes": "", "row_var": "FLPDYR", "row_label": ["2013", @@ -2992,7 +3042,7 @@ "description": "The second lowest tax rate, applied to the portion of taxable income below tax bracket 2 and above tax bracket 1.", "section_1": "Personal Income", "section_2": "Regular: Non-AMT, Non-Pass-Through", - "irs_ref": "Form 1040, line 44, instruction (Schedule XYZ)", + "irs_ref": "Form 1040, line 11, instruction (Schedule XYZ)", "notes": "", "row_var": "FLPDYR", "row_label": ["2013", @@ -3042,7 +3092,7 @@ "description": "Income below this threshold and above tax bracket 1 is taxed at tax rate 2.", "section_1": "Personal Income", "section_2": "Regular: Non-AMT, Non-Pass-Through", - "irs_ref": "Form 1040, line 44, instruction (Schedule XYZ).", + "irs_ref": "Form 1040, line 11, instruction (Schedule XYZ).", "notes": "", "row_var": "FLPDYR", "row_label": ["2013", @@ -3092,7 +3142,7 @@ "description": "The third lowest tax rate, applied to the portion of taxable income below tax bracket 3 and above tax bracket 2.", "section_1": "Personal Income", "section_2": "Regular: Non-AMT, Non-Pass-Through", - "irs_ref": "Form 1040, line 44, instruction (Schedule XYZ)", + "irs_ref": "Form 1040, line 11, instruction (Schedule XYZ)", "notes": "", "row_var": "FLPDYR", "row_label": ["2013", @@ -3142,7 +3192,7 @@ "description": "Income below this threshold and above tax bracket 2 is taxed at tax rate 3.", "section_1": "Personal Income", "section_2": "Regular: Non-AMT, Non-Pass-Through", - "irs_ref": "Form 1040, line 44, instruction (Schedule XYZ).", + "irs_ref": "Form 1040, line 11, instruction (Schedule XYZ).", "notes": "", "row_var": "FLPDYR", "row_label": ["2013", @@ -3192,7 +3242,7 @@ "description": "The tax rate applied to the portion of taxable income below tax bracket 4 and above tax bracket 3.", "section_1": "Personal Income", "section_2": "Regular: Non-AMT, Non-Pass-Through", - "irs_ref": "Form 1040, line 44, instruction (Schedule XYZ)", + "irs_ref": "Form 1040, line 11, instruction (Schedule XYZ)", "notes": "", "row_var": "FLPDYR", "row_label": ["2013", @@ -3242,7 +3292,7 @@ "description": "Income below this threshold and above tax bracket 3 is taxed at tax rate 4.", "section_1": "Personal Income", "section_2": "Regular: Non-AMT, Non-Pass-Through", - "irs_ref": "Form 1040, line 44, instruction (Schedule XYZ).", + "irs_ref": "Form 1040, line 11, instruction (Tax Rate Schedules).", "notes": "", "row_var": "FLPDYR", "row_label": ["2013", @@ -3292,7 +3342,7 @@ "description": "The third highest tax rate, applied to the portion of taxable income below tax bracket 5 and above tax bracket 4.", "section_1": "Personal Income", "section_2": "Regular: Non-AMT, Non-Pass-Through", - "irs_ref": "Form 1040, line 44, instruction (Schedule XYZ)", + "irs_ref": "Form 1040, line 11, instruction (Schedule XYZ)", "notes": "", "row_var": "FLPDYR", "row_label": ["2013", @@ -3342,7 +3392,7 @@ "description": "Income below this threshold and above tax bracket 4 is taxed at tax rate 5.", "section_1": "Personal Income", "section_2": "Regular: Non-AMT, Non-Pass-Through", - "irs_ref": "Form 1040, line 44, instruction (Schedule XYZ).", + "irs_ref": "Form 1040, line 11, instruction (Schedule XYZ).", "notes": "", "row_var": "FLPDYR", "row_label": ["2013", @@ -3392,7 +3442,7 @@ "description": "The second higher tax rate, applied to the portion of taxable income below tax bracket 6 and above tax bracket 5.", "section_1": "Personal Income", "section_2": "Regular: Non-AMT, Non-Pass-Through", - "irs_ref": "Form 1040, line 44, instruction (Schedule XYZ)", + "irs_ref": "Form 1040, line 11, instruction (Schedule XYZ)", "notes": "", "row_var": "FLPDYR", "row_label": ["2013", @@ -3442,7 +3492,7 @@ "description": "Income below this threshold and above tax bracket 5 is taxed at tax rate 6.", "section_1": "Personal Income", "section_2": "Regular: Non-AMT, Non-Pass-Through", - "irs_ref": "Form 1040, line 44, instruction (Schedule XYZ).", + "irs_ref": "Form 1040, line 11, instruction (Schedule XYZ).", "notes": "", "row_var": "FLPDYR", "row_label": ["2013", @@ -3471,14 +3521,14 @@ [413200.00, 464850.00, 232425.00, 439000.00, 464850.00], [415050.00, 466950.00, 233475.00, 441000.00, 466950.00], [418400.00, 470700.00, 235350.00, 444550.00, 470700.00], - [500000.0, 600000.0, 300000.0, 500000.0, 500000.0], - [511450.0, 613740.0, 306870.0, 511450.0, 511450.0], - [521627.86, 625953.43, 312976.71, 521627.86, 521627.86], - [533312.32, 639974.78, 319987.39, 533312.32, 533312.32], - [545418.51, 654502.21, 327251.11, 545418.51, 545418.51], - [557581.34, 669097.61, 334548.8, 557581.34, 557581.34], - [569736.61, 683683.94, 341841.97, 569736.61, 569736.61], - [581985.95, 698383.14, 349191.57, 581985.95, 581985.95], + [500000.0, 600000.0, 300000.0, 500000.0, 600000.0], + [511450.0, 613740.0, 306870.0, 511450.0, 613740.0], + [521627.86, 625953.43, 312976.71, 521627.86, 625953.43], + [533312.32, 639974.78, 319987.39, 533312.32, 639974.78], + [545418.51, 654502.21, 327251.11, 545418.51, 654502.21], + [557581.34, 669097.61, 334548.8, 557581.34, 669097.61], + [569736.61, 683683.94, 341841.97, 569736.61, 683683.94], + [581985.95, 698383.14, 349191.57, 581985.95, 698383.14], [506680.0, 570015.0, 285008.0, 538348.0, 570015.0]], "range": {"min": "_II_brk5", "max": "_II_brk7"}, "out_of_range_minmsg": "for _II_brk5", @@ -3492,7 +3542,7 @@ "description": "The tax rate applied to the portion of taxable income below tax bracket 7 and above tax bracket 6.", "section_1": "Personal Income", "section_2": "Regular: Non-AMT, Non-Pass-Through", - "irs_ref": "Form 1040, line 44, instruction (Schedule XYZ)", + "irs_ref": "Form 1040, line 11, instruction (Schedule XYZ)", "notes": "", "row_var": "FLPDYR", "row_label": ["2013", @@ -3542,7 +3592,7 @@ "description": "Income below this threshold and above tax bracket 6 is taxed at tax rate 7; income above this threshold is taxed at tax rate 8. Default value is essentially infinity.", "section_1": "Personal Income", "section_2": "Regular: Non-AMT, Non-Pass-Through", - "irs_ref": "Form 1040, line 44, instruction (Schedule XYZ).", + "irs_ref": "Form 1040, line 11, instruction (Schedule XYZ).", "notes": "", "row_var": "FLPDYR", "row_label": ["2013", @@ -3592,7 +3642,7 @@ "description": "The tax rate applied to the portion of taxable income above tax bracket 7.", "section_1": "Personal Income", "section_2": "Regular: Non-AMT, Non-Pass-Through", - "irs_ref": "Form 1040, line 44, instruction (Schedule XYZ)", + "irs_ref": "Form 1040, line 11, instruction (Schedule XYZ)", "notes": "", "row_var": "FLPDYR", "row_label": ["2013"], @@ -3616,7 +3666,7 @@ "description": "The lowest tax rate, applied to the portion of income from sole proprietorships, partnerships and S-corporations below tax bracket 1.", "section_1": "Personal Income", "section_2": "Pass-Through", - "irs_ref": "Form 1040, line 44, instruction (Schedule XYZ)", + "irs_ref": "Form 1040, line 11, instruction (Schedule XYZ)", "notes": "", "row_var": "FLPDYR", "row_label": ["2013", @@ -3666,7 +3716,7 @@ "description": "Income from sole proprietorships, partnerships and S-corporations below this threshold is taxed at tax rate 1.", "section_1": "Personal Income", "section_2": "Pass-Through", - "irs_ref": "Form 1040, line 44, instruction (Schedule XYZ).", + "irs_ref": "Form 1040, line 11, instruction (Schedule XYZ).", "notes": "", "row_var": "FLPDYR", "row_label": ["2013", @@ -3716,7 +3766,7 @@ "description": "The second lowest tax rate, applied to the portion of income from sole proprietorships, partnerships and S-corporations below tax bracket 2 and above tax bracket 1.", "section_1": "Personal Income", "section_2": "Pass-Through", - "irs_ref": "Form 1040, line 44, instruction (Schedule XYZ)", + "irs_ref": "Form 1040, line 11, instruction (Schedule XYZ)", "notes": "", "row_var": "FLPDYR", "row_label": ["2013", @@ -3766,7 +3816,7 @@ "description": "Income from sole proprietorships, partnerships and S-corporations below this threshold and above tax bracket 1 is taxed at tax rate 2.", "section_1": "Personal Income", "section_2": "Pass-Through", - "irs_ref": "Form 1040, line 44, instruction (Schedule XYZ).", + "irs_ref": "Form 1040, line 11, instruction (Schedule XYZ).", "notes": "", "row_var": "FLPDYR", "row_label": ["2013", @@ -3816,7 +3866,7 @@ "description": "The third lowest tax rate, applied to the portion of income from sole proprietorships, partnerships and S-corporations below tax bracket 3 and above tax bracket 2.", "section_1": "Personal Income", "section_2": "Pass-Through", - "irs_ref": "Form 1040, line 44, instruction (Schedule XYZ)", + "irs_ref": "Form 1040, line 11, instruction (Schedule XYZ)", "notes": "", "row_var": "FLPDYR", "row_label": ["2013", @@ -3866,7 +3916,7 @@ "description": "Income from sole proprietorships, partnerships and S-corporations below this threshold and above tax bracket 2 is taxed at tax rate 3.", "section_1": "Personal Income", "section_2": "Pass-Through", - "irs_ref": "Form 1040, line 44, instruction (Schedule XYZ).", + "irs_ref": "Form 1040, line 11, instruction (Schedule XYZ).", "notes": "", "row_var": "FLPDYR", "row_label": ["2013", @@ -3916,7 +3966,7 @@ "description": "The tax rate applied to the portion of income from sole proprietorships, partnerships and S-corporations below tax bracket 4 and above tax bracket 3.", "section_1": "Personal Income", "section_2": "Pass-Through", - "irs_ref": "Form 1040, line 44, instruction (Schedule XYZ)", + "irs_ref": "Form 1040, line 11, instruction (Schedule XYZ)", "notes": "", "row_var": "FLPDYR", "row_label": ["2013", @@ -3966,7 +4016,7 @@ "description": "Income from sole proprietorships, partnerships and S-corporations below this threshold and above tax bracket 3 is taxed at tax rate 4.", "section_1": "Personal Income", "section_2": "Pass-Through", - "irs_ref": "Form 1040, line 44, instruction (Schedule XYZ).", + "irs_ref": "Form 1040, line 11, instruction (Schedule XYZ).", "notes": "", "row_var": "FLPDYR", "row_label": ["2013", @@ -4016,7 +4066,7 @@ "description": "The third highest tax rate, applied to the portion of income from sole proprietorships, partnerships and S-corporations below tax bracket 5 and above tax bracket 4.", "section_1": "Personal Income", "section_2": "Pass-Through", - "irs_ref": "Form 1040, line 44, instruction (Schedule XYZ)", + "irs_ref": "Form 1040, line 11, instruction (Schedule XYZ)", "notes": "", "row_var": "FLPDYR", "row_label": ["2013", @@ -4066,7 +4116,7 @@ "description": "Income from sole proprietorships, partnerships and S-corporations below this threshold and above tax bracket 4 is taxed at tax rate 5.", "section_1": "Personal Income", "section_2": "Pass-Through", - "irs_ref": "Form 1040, line 44, instruction (Schedule XYZ).", + "irs_ref": "Form 1040, line 11, instruction (Schedule XYZ).", "notes": "", "row_var": "FLPDYR", "row_label": ["2013", @@ -4116,7 +4166,7 @@ "description": "The second higher tax rate, applied to the portion of income from sole proprietorships, partnerships and S-corporations below tax bracket 6 and above tax bracket 5.", "section_1": "Personal Income", "section_2": "Pass-Through", - "irs_ref": "Form 1040, line 44, instruction (Schedule XYZ)", + "irs_ref": "Form 1040, line 11, instruction (Schedule XYZ)", "notes": "", "row_var": "FLPDYR", "row_label": ["2013", @@ -4166,7 +4216,7 @@ "description": "Income from sole proprietorships, partnerships and S-corporations below this threshold and above tax bracket 5 is taxed at tax rate 6.", "section_1": "Personal Income", "section_2": "Pass-Through", - "irs_ref": "Form 1040, line 44, instruction (Schedule XYZ).", + "irs_ref": "Form 1040, line 11, instruction (Schedule XYZ).", "notes": "", "row_var": "FLPDYR", "row_label": ["2013", @@ -4216,7 +4266,7 @@ "description": "The highest tax rate, applied to the portion of income from sole proprietorships, partnerships and S-corporations below tax bracket 7 and above tax bracket 6.", "section_1": "Personal Income", "section_2": "Pass-Through", - "irs_ref": "Form 1040, line 44, instruction (Schedule XYZ)", + "irs_ref": "Form 1040, line 11, instruction (Schedule XYZ)", "notes": "", "row_var": "FLPDYR", "row_label": ["2013", @@ -4637,7 +4687,7 @@ "section_1": "Personal Income", "section_2": "Alternative Minimum Tax", "section_3": "Exemption", - "irs_ref": "Form 1040, line 45, instruction (Worksheet).", + "irs_ref": "Form 1040 (Schedule 2), line 45, instruction (Worksheet).", "notes": "", "row_var": "FLPDYR", "row_label": ["2013", @@ -4688,7 +4738,7 @@ "section_1": "Personal Income", "section_2": "Alternative Minimum Tax", "section_3": "Exemption", - "irs_ref": "Form 6251, line 29, instructions. ", + "irs_ref": "Form 1040 (Schedule 2), line 45, instruction (Worksheet).", "notes": "", "row_var": "FLPDYR", "row_label": ["2013"], @@ -4713,7 +4763,7 @@ "section_1": "Personal Income", "section_2": "Alternative Minimum Tax", "section_3": "Exemption", - "irs_ref": "Form 1040, line 45, instruction (Worksheet).", + "irs_ref": "Form 1040 (Schedule 2), line 45, instruction (Worksheet).", "notes": "", "row_var": "FLPDYR", "row_label": ["2013", @@ -4763,14 +4813,15 @@ "description": "The child's AMT exemption is capped by this amount plus the child's earned income.", "section_1": "", "section_2": "", - "irs_ref": "Form 6251, line 29, instruction.", + "irs_ref": "Form 6251, line 5, instruction.", "notes": "", "row_var": "FLPDYR", "row_label": ["2013", "2014", "2015", "2016", - "2017"], + "2017", + "2018"], "start_year": 2013, "cpi_inflatable": true, "cpi_inflated": true, @@ -4782,7 +4833,8 @@ 7250.0, 7400.0, 7400.0, - 7500.0], + 7500.0, + 7600.0], "range": {"min": 0, "max": 9e99}, "out_of_range_minmsg": "", "out_of_range_maxmsg": "", @@ -4795,7 +4847,7 @@ "description": "Individuals under this age must use the child AMT exemption rules.", "section_1": "", "section_2": "", - "irs_ref": "Form 6251, line 28, instruction.", + "irs_ref": "Form 6251, line 5, instruction.", "notes": "", "row_var": "FLPDYR", "row_label": ["2013"], @@ -4820,7 +4872,7 @@ "section_1": "Personal Income", "section_2": "Alternative Minimum Tax", "section_3": "Tax rates", - "irs_ref": "Form 6251, line 31, in-line. ", + "irs_ref": "Form 6251, line 7, in-line. ", "notes": "", "row_var": "FLPDYR", "row_label": ["2013"], @@ -4845,14 +4897,15 @@ "section_1": "Personal Income", "section_2": "Alternative Minimum Tax", "section_3": "Tax rates", - "irs_ref": "Form 6251, line 31, instruction.", + "irs_ref": "Form 6251, line 7, instruction.", "notes": "", "row_var": "FLPDYR", "row_label": ["2013", "2014", "2015", "2016", - "2017"], + "2017", + "2018"], "start_year": 2013, "cpi_inflatable": true, "cpi_inflated": true, @@ -4864,7 +4917,8 @@ 182500.0, 185400.0, 186300.0, - 187800.0], + 187800.0, + 191100.0], "range": {"min": 0, "max": 9e99}, "out_of_range_minmsg": "", "out_of_range_maxmsg": "", @@ -4878,7 +4932,7 @@ "section_1": "Personal Income", "section_2": "Alternative Minimum Tax", "section_3": "Tax rates", - "irs_ref": "Form 6251, line 31, in-line. ", + "irs_ref": "Form 6251, line 7, in-line. ", "notes": "This is the additional tax rate (on top of AMT rate 1) for AMT income above AMT bracket 1.", "row_var": "FLPDYR", "row_label": ["2013"], @@ -4902,13 +4956,15 @@ "description": "The AMT exemption is entirely disallowed beyond this AMT taxable income level for individuals who are married but filing separately.", "section_1": "", "section_2": "", - "irs_ref": "Form 6251, line 28, instruction.", + "irs_ref": "Form 6251, line 4, instruction.", "notes": "", "row_var": "FLPDYR", "row_label": ["2013", "2014", "2015", - "2016"], + "2016", + "2017", + "2018"], "start_year": 2013, "cpi_inflatable": true, "cpi_inflated": true, @@ -4919,7 +4975,9 @@ "value": [238550.0, 242450.0, 246250.0, - 247450.0], + 247450.0, + 249450.0, + 718800.0], "range": {"min": 0, "max": 9e99}, "out_of_range_minmsg": "", "out_of_range_maxmsg": "", @@ -5003,7 +5061,7 @@ "description": "The maximum amount of credit allowed for each child.", "section_1": "Nonrefundable Credits", "section_2": "Child Tax Credit", - "irs_ref": "Form 1040, line 52, instructions (child tax credit worksheet, line 1). ", + "irs_ref": "Form 1040, line 12, worksheet, line 1.", "notes": "", "row_var": "FLPDYR", "row_label": ["2013", @@ -5077,7 +5135,7 @@ "description": "Child tax credit begins to decrease when MAGI is above this level; read descriptions of the dependent credit amounts for how they phase out when MAGI is above this level.", "section_1": "Nonrefundable Credits", "section_2": "Child Tax Credit", - "irs_ref": "Form 1040, line 52, instruction (Worksheet, line 3).", + "irs_ref": "Form 1040, line 12, worksheet, line 5.", "notes": "", "row_var": "FLPDYR", "row_label": ["2013", @@ -5127,7 +5185,7 @@ "description": "The amount of the credit starts to decrease at this rate if MAGI is higher than child tax credit phaseout start.", "section_1": "Nonrefundable Credits", "section_2": "Child Tax Credit", - "irs_ref": "Form 1040, line 52, instruction (child tax credit worksheet, line 5)", + "irs_ref": "Form 1040, line 12, instruction (child tax credit worksheet, line 7)", "notes": "", "row_var": "FLPDYR", "row_label": ["2013"], @@ -5201,7 +5259,7 @@ "description": "This nonrefundable credit is applied to non-child dependents and phases out exactly like the CTC amount.", "section_1": "Nonrefundable Credits", "section_2": "Child Tax Credit", - "irs_ref": "", + "irs_ref": "Form 1040, line 12, instruction (child tax credit worksheet, line 2)", "notes": "Become current-law policy with passage of TCJA", "row_var": "FLPDYR", "row_label": ["2013", @@ -5381,14 +5439,15 @@ "description": "This is the maximum amount of earned income credit taxpayers are eligible for; it depends on how many kids they have.", "section_1": "Refundable Credits", "section_2": "Earned Income Tax Credit", - "irs_ref": "Form 1040, line 66a&b, instruction (table).", + "irs_ref": "Form 1040, line 17, instruction (table).", "notes": "", "row_var": "FLPDYR", "row_label": ["2013", "2014", "2015", "2016", - "2017"], + "2017", + "2018"], "start_year": 2013, "cpi_inflatable": true, "cpi_inflated": true, @@ -5400,7 +5459,8 @@ [496.0, 3305.0, 5460.0, 6143.0], [503.0, 3359.0, 5548.0, 6242.0], [506.0, 3373.0, 5572.0, 6269.0], - [510.0, 3400.0, 5616.0, 6318.0]], + [510.0, 3400.0, 5616.0, 6318.0], + [519.0, 3461.0, 5716.0, 6431.0]], "range": {"min": 0, "max": 9e99}, "out_of_range_minmsg": "", "out_of_range_maxmsg": "", @@ -5413,7 +5473,7 @@ "description": "Pre-phaseout credit is minimum of this rate times earnings and the maximum earned income credit.", "section_1": "Refundable Credits", "section_2": "Earned Income Tax Credit", - "irs_ref": "Form 1040, line 66a&b, calculation (table: Max_EIC/Max_EIC_base_income).", + "irs_ref": "Form 1040, line 17, calculation (table: Max_EIC/Max_EIC_base_income).", "notes": "", "row_var": "FLPDYR", "row_label": ["2013"], @@ -5437,14 +5497,15 @@ "description": "This fraction of _EITC_c is always paid as a credit and one minus this fraction is applied to the phasein rate, _EITC_rt. This fraction is zero under current law.", "section_1": "Refundable Credits", "section_2": "Earned Income Tax Credit", - "irs_ref": "Form 1040, line 66a&b, instruction (table).", + "irs_ref": "Form 1040, line 17, instruction (table).", "notes": "", "row_var": "FLPDYR", "row_label": ["2013", "2014", "2015", "2016", - "2017"], + "2017", + "2018"], "start_year": 2013, "cpi_inflatable": false, "cpi_inflated": false, @@ -5456,6 +5517,7 @@ 0.0, 0.0, 0.0, + 0.0, 0.0], "range": {"min": 0.0, "max": 1.0}, "out_of_range_minmsg": "", @@ -5469,7 +5531,7 @@ "description": "Earned income credit begins to decrease at the this rate when AGI is higher than earned income credit phaseout start AGI.", "section_1": "Refundable Credits", "section_2": "Earned Income Tax Credit", - "irs_ref": "Form 1040, line 66a&b, calculation (table: Max_EIC_base_income/Phaseout_Base).", + "irs_ref": "Form 1040, line 17, calculation (table: Max_EIC_base_income/Phaseout_Base).", "notes": "", "row_var": "FLPDYR", "row_label": ["2013"], @@ -5493,14 +5555,15 @@ "description": "If AGI is higher than this threshold, the amount of EITC will start to decrease at the phaseout rate.", "section_1": "Refundable Credits", "section_2": "Earned Income Tax Credit", - "irs_ref": "Form 1040, line 66a&b, instructions.", + "irs_ref": "Form 1040, line 17, instructions.", "notes": "", "row_var": "FLPDYR", "row_label": ["2013", "2014", "2015", "2016", - "2017"], + "2017", + "2018"], "start_year": 2013, "cpi_inflatable": true, "cpi_inflated": true, @@ -5512,7 +5575,8 @@ [8110.0, 17830.0, 17830.0, 17830.0], [8250.0, 18150.0, 18150.0, 18150.0], [8270.0, 18190.0, 18190.0, 18190.0], - [8340.0, 18340.0, 18340.0, 18340.0]], + [8340.0, 18340.0, 18340.0, 18340.0], + [8490.0, 18690.0, 18690.0, 18690.0]], "range": {"min": 0, "max": 9e99}, "out_of_range_minmsg": "", "out_of_range_maxmsg": "", @@ -5525,14 +5589,15 @@ "description": "This is the additional amount added on the regular phaseout start amount for taxpayers with filling status of married filling jointly.", "section_1": "Refundable Credits", "section_2": "Earned Income Tax Credit", - "irs_ref": "Form 1040, line 66a&b, calculation (the difference between EIC phaseout bases of married jointly fillers and other fillers).", + "irs_ref": "Form 1040, line 17, calculation (the difference between EIC phaseout bases of married jointly fillers and other fillers).", "notes": "", "row_var": "FLPDYR", "row_label": ["2013", "2014", "2015", "2016", - "2017"], + "2017", + "2018"], "start_year": 2013, "cpi_inflatable": true, "cpi_inflated": true, @@ -5544,7 +5609,8 @@ [5430.0, 5430.0, 5430.0, 5430.0], [5500.0, 5500.0, 5500.0, 5500.0], [5550.0, 5550.0, 5550.0, 5550.0], - [5590.0, 5590.0, 5590.0, 5590.0]], + [5600.0, 5600.0, 5600.0, 5600.0], + [5700.0, 5650.0, 5650.0, 5650.0]], "range": {"min": 0, "max": 9e99}, "out_of_range_minmsg": "", "out_of_range_maxmsg": "", @@ -5557,7 +5623,7 @@ "description": "For a childless filling unit, at least one individual's age needs to be no less than this age (but no greater than the EITC_MaxEligAge) in order to be eligible for an earned income tax credit.", "section_1": "Refundable Credits", "section_2": "Earned Income Tax Credit", - "irs_ref": "Form 1040, line 66a&b, step 4, instructions.", + "irs_ref": "Form 1040, line 17, step 4, instructions.", "notes": "", "row_var": "FLPDYR", "row_label": ["2013"], @@ -5581,7 +5647,7 @@ "description": "For a childless filling unit, at least one individual's age needs to be no greater than this age (but no less than the EITC_MinEligAge) in order to be eligible for an earned income tax credit.", "section_1": "Refundable Credits", "section_2": "Earned Income Tax Credit", - "irs_ref": "Form 1040, line 66a&b, step 4, instructions.", + "irs_ref": "Form 1040, line 17, step 4, instructions.", "notes": "", "row_var": "FLPDYR", "row_label": ["2013"], @@ -5605,14 +5671,15 @@ "description": "The EITC amount is reduced when investment income exceeds this ceiling.", "section_1": "Refundable Credits", "section_2": "Earned Income Tax Credit", - "irs_ref": "Form 1040, line 66a&b, instruction(step2)", + "irs_ref": "Form 1040, line 17, instruction(step2)", "notes": "", "row_var": "FLPDYR", "row_label": ["2013", "2014", "2015", "2016", - "2017"], + "2017", + "2018"], "start_year": 2013, "cpi_inflatable": true, "cpi_inflated": true, @@ -5624,7 +5691,8 @@ 3350.0, 3400.0, 3400.0, - 3450.0], + 3450.0, + 3500.0], "range": {"min": 0, "max": 9e99}, "out_of_range_minmsg": "", "out_of_range_maxmsg": "", @@ -5637,7 +5705,7 @@ "description": "The EITC amount is reduced at this rate per dollar of investment income exceeding the ceiling.", "section_1": "Refundable Credits", "section_2": "Earned Income Tax Credit", - "irs_ref": "Form 1040, line 66a&b, instruction(step2)", + "irs_ref": "Form 1040, line 17, instruction(step2)", "notes": "", "row_var": "FLPDYR", "row_label": ["2013"], @@ -5715,7 +5783,9 @@ "row_label": ["2013", "2014", "2015", - "2016"], + "2016", + "2017", + "2018"], "start_year": 2013, "cpi_inflatable": true, "cpi_inflated": true, @@ -5726,7 +5796,9 @@ "value": [63.0, 64.0, 65.0, - 65.0], + 65.0, + 66.0, + 67.0], "range": {"min": 0, "max": 9e99}, "out_of_range_minmsg": "", "out_of_range_maxmsg": "", @@ -5745,7 +5817,9 @@ "row_label": ["2013", "2014", "2015", - "2016"], + "2016", + "2017", + "2018"], "start_year": 2013, "cpi_inflatable": true, "cpi_inflated": true, @@ -5756,7 +5830,9 @@ "value": [127.0, 128.0, 130.0, - 131.0], + 131.0, + 132.0, + 134.0], "range": {"min": 0, "max": 9e99}, "out_of_range_minmsg": "", "out_of_range_maxmsg": "", @@ -5817,7 +5893,7 @@ "description": "The portion of earned income below this threshold does not count as base for the Additional Child Tax Credit.", "section_1": "Refundable Credits", "section_2": "Additional Child Tax Credit", - "irs_ref": "Form 2441, line 3, in-line.", + "irs_ref": "Form 8812, line 7, in-line.", "notes": "", "row_var": "FLPDYR", "row_label": ["2013", @@ -5994,7 +6070,8 @@ "2014", "2015", "2016", - "2017"], + "2017", + "2018"], "start_year": 2013, "cpi_inflatable": true, "cpi_inflated": true, @@ -6006,6 +6083,7 @@ [0.0, 0.0, 0.0, 0.0, 0.0], [0.0, 0.0, 0.0, 0.0, 0.0], [0.0, 0.0, 0.0, 0.0, 0.0], + [0.0, 0.0, 0.0, 0.0, 0.0], [0.0, 0.0, 0.0, 0.0, 0.0]], "range": {"min": 0, "max": 9e99}, "out_of_range_minmsg": "", @@ -6146,7 +6224,8 @@ "2014", "2015", "2016", - "2017"], + "2017", + "2018"], "start_year": 2013, "cpi_inflatable": true, "cpi_inflated": true, @@ -6158,6 +6237,7 @@ [1.0e6, 1.0e6, 0.5e6, 1.0e6, 1.0e6], [1.0e6, 1.0e6, 0.5e6, 1.0e6, 1.0e6], [1.0e6, 1.0e6, 0.5e6, 1.0e6, 1.0e6], + [1.0e6, 1.0e6, 0.5e6, 1.0e6, 1.0e6], [1.0e6, 1.0e6, 0.5e6, 1.0e6, 1.0e6]], "range": {"min": 0, "max": "_FST_AGI_thd_hi"}, "out_of_range_minmsg": "", @@ -6178,7 +6258,8 @@ "2014", "2015", "2016", - "2017"], + "2017", + "2018"], "start_year": 2013, "cpi_inflatable": true, "cpi_inflated": true, @@ -6190,6 +6271,7 @@ [2.0e6, 2.0e6, 1.0e6, 2.0e6, 2.0e6], [2.0e6, 2.0e6, 1.0e6, 2.0e6, 2.0e6], [2.0e6, 2.0e6, 1.0e6, 2.0e6, 2.0e6], + [2.0e6, 2.0e6, 1.0e6, 2.0e6, 2.0e6], [2.0e6, 2.0e6, 1.0e6, 2.0e6, 2.0e6]], "range": {"min": "_FST_AGI_thd_lo", "max": 9e99}, "out_of_range_minmsg": "for _FST_AGI_thd_lo", @@ -6234,7 +6316,8 @@ "2014", "2015", "2016", - "2017"], + "2017", + "2018"], "start_year": 2013, "cpi_inflatable": true, "cpi_inflated": true, @@ -6246,6 +6329,7 @@ [9e99, 9e99, 9e99, 9e99, 9e99], [9e99, 9e99, 9e99, 9e99, 9e99], [9e99, 9e99, 9e99, 9e99, 9e99], + [9e99, 9e99, 9e99, 9e99, 9e99], [9e99, 9e99, 9e99, 9e99, 9e99]], "range": {"min": 0, "max": 9e99}, "out_of_range_minmsg": "", @@ -6290,7 +6374,8 @@ "2014", "2015", "2016", - "2017"], + "2017", + "2018"], "start_year": 2013, "cpi_inflatable": true, "cpi_inflated": true, @@ -6302,6 +6387,7 @@ 0.0, 0.0, 0.0, + 0.0, 0.0], "range": {"min": 0, "max": 9e99}, "out_of_range_minmsg": "", @@ -6322,7 +6408,8 @@ "2014", "2015", "2016", - "2017"], + "2017", + "2018"], "start_year": 2013, "cpi_inflatable": true, "cpi_inflated": true, @@ -6334,6 +6421,7 @@ 0.0, 0.0, 0.0, + 0.0, 0.0], "range": {"min": 0, "max": 9e99}, "out_of_range_minmsg": "", @@ -6354,7 +6442,8 @@ "2014", "2015", "2016", - "2017"], + "2017", + "2018"], "start_year": 2013, "cpi_inflatable": true, "cpi_inflated": true, @@ -6366,6 +6455,7 @@ 0.0, 0.0, 0.0, + 0.0, 0.0], "range": {"min": 0, "max": 9e99}, "out_of_range_minmsg": "", diff --git a/taxcalc/tests/cpscsv_agg_expect.txt b/taxcalc/tests/cpscsv_agg_expect.txt index 7f803b9b5..9f2497377 100644 --- a/taxcalc/tests/cpscsv_agg_expect.txt +++ b/taxcalc/tests/cpscsv_agg_expect.txt @@ -1,23 +1,23 @@ 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 Returns (#m) 149.4 155.1 157.6 160.3 162.9 165.3 167.5 169.8 171.9 174.1 -AGI ($b) 8459.1 9641.6 9860.8 10234.4 10772.5 11433.5 12041.5 12604.7 13160.7 13720.0 +AGI ($b) 8459.1 9641.6 9860.8 10234.4 10772.5 11433.5 12041.5 12604.7 13160.6 13719.9 Itemizers (#m) 57.6 64.7 66.6 68.3 28.3 29.5 31.2 32.6 33.9 35.0 -Itemized Deduction ($b) 1142.1 1323.2 1385.1 1453.1 763.4 807.1 878.5 943.3 1006.1 1069.3 +Itemized Deduction ($b) 1142.1 1323.2 1385.1 1453.1 763.2 806.8 878.3 942.8 1005.8 1069.1 Standard Deduction Filers (#m) 91.8 90.4 91.0 91.9 134.6 135.8 136.3 137.1 138.1 139.1 -Standard Deduction ($b) 798.1 813.2 818.0 831.7 2313.2 2385.3 2439.3 2507.4 2581.1 2656.3 +Standard Deduction ($b) 798.1 813.2 818.0 831.7 2314.6 2386.7 2440.8 2509.1 2582.8 2658.0 Personal Exemption ($b) 1172.4 1231.6 1263.5 1280.7 0.0 0.0 0.0 0.0 0.0 0.0 -Taxable Income ($b) 5874.2 6785.2 6923.7 7210.8 8154.2 8715.8 9217.2 9669.4 10111.6 10556.4 -Regular Tax ($b) 1109.5 1283.9 1316.6 1365.0 1379.4 1487.9 1592.9 1684.8 1772.3 1858.7 -AMT Income ($b) 7814.3 8898.7 9080.7 9412.1 10234.2 10867.1 11424.2 11941.3 12452.2 12966.1 +Taxable Income ($b) 5874.2 6785.2 6923.7 7210.8 8153.7 8715.2 9216.5 9668.7 10110.9 10555.6 +Regular Tax ($b) 1109.5 1283.9 1316.6 1365.0 1379.4 1487.9 1592.8 1684.7 1772.2 1858.6 +AMT Income ($b) 7814.3 8898.7 9080.7 9412.1 10234.3 10867.2 11424.3 11941.6 12452.3 12966.2 AMT Liability ($b) 10.6 13.4 13.8 15.6 1.3 1.4 1.4 1.4 1.4 1.4 AMT Filers (#m) 2.8 3.5 3.7 4.0 0.2 0.3 0.3 0.2 0.3 0.3 -Tax before Credits ($b) 1120.1 1297.3 1330.3 1380.7 1380.7 1489.3 1594.3 1686.2 1773.7 1860.1 -Refundable Credits ($b) 67.2 68.6 68.8 68.2 79.0 78.5 78.2 78.6 79.8 80.4 +Tax before Credits ($b) 1120.1 1297.3 1330.3 1380.7 1380.7 1489.3 1594.2 1686.1 1773.6 1860.0 +Refundable Credits ($b) 67.2 68.6 68.8 68.2 78.9 78.4 78.1 78.5 79.7 80.3 Nonrefundable Credits ($b) 26.7 27.0 27.1 27.4 90.1 92.3 94.0 95.4 96.7 97.9 Reform Surtaxes ($b) 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 Other Taxes ($b) 6.7 7.8 8.0 8.1 8.6 9.6 10.4 11.2 11.8 12.5 -Ind Income Tax ($b) 1032.9 1209.5 1242.4 1293.2 1220.2 1328.1 1432.5 1523.3 1609.0 1694.3 -Payroll Taxes ($b) 933.0 1069.6 1096.3 1140.9 1193.6 1260.9 1326.1 1384.6 1441.3 1498.8 -Combined Liability ($b) 1965.9 2279.0 2338.8 2434.1 2413.8 2589.0 2758.6 2907.9 3050.3 3193.0 +Ind Income Tax ($b) 1032.9 1209.5 1242.4 1293.2 1220.3 1328.1 1432.6 1523.4 1609.1 1694.3 +Payroll Taxes ($b) 933.0 1069.6 1096.3 1140.9 1193.6 1262.4 1327.7 1386.2 1443.0 1500.6 +Combined Liability ($b) 1965.9 2279.0 2338.8 2434.1 2413.9 2590.5 2760.2 2909.6 3052.1 3194.8 With Income Tax <= 0 (#m) 58.0 54.1 55.2 56.0 59.7 59.9 60.1 60.6 61.2 61.8 -With Combined Tax <= 0 (#m) 36.0 34.9 35.7 36.3 38.1 38.5 39.1 39.8 40.5 41.3 +With Combined Tax <= 0 (#m) 36.0 34.9 35.7 36.3 38.1 38.5 39.1 39.8 40.5 41.2 diff --git a/taxcalc/tests/puf_var_wght_means_by_year.csv b/taxcalc/tests/puf_var_wght_means_by_year.csv index 2b7451e67..fe98e55e9 100644 --- a/taxcalc/tests/puf_var_wght_means_by_year.csv +++ b/taxcalc/tests/puf_var_wght_means_by_year.csv @@ -3,7 +3,7 @@ c00100,Federal AGI, 57146, 61263, 63408, 63387, 65336, 68004, 7090 c02500,OASDI benefits in AGI, 1449, 1557, 1661, 1700, 1755, 1855, 1996, 2153, 2311, 2475, 2649, 2832, 3020, 3214, 3419, 3641 c04470,Post-phase-out itemized deduction, 6614, 6758, 7079, 7277, 7329, 7562, 7824, 8198, 8532, 8877, 9200, 9522, 9830, 10157, 10485, 10850 c04600,Post-phase-out personal exemption, 7299, 7322, 7374, 7427, 7377, 7490, 7642, 7782, 7948, 8125, 8302, 8478, 8653, 8829, 9006, 9186 -c04800,Federal regular taxable income, 40086, 44105, 45812, 45596, 47539, 49832, 52207, 53575, 54789, 56126, 57571, 59228, 60951, 62702, 64635, 66646 +c04800,Federal regular taxable income, 40086, 44105, 45812, 45596, 47539, 49832, 52207, 53574, 54789, 56126, 57571, 59228, 60951, 62702, 64635, 66646 c05200,Regular tax on taxable income, 8601, 9801, 10188, 10050, 10641, 11243, 11804, 12044, 12258, 12518, 12819, 13183, 13571, 13963, 14407, 14870 c07180,Child care credit, 18, 19, 19, 19, 19, 19, 19, 19, 19, 19, 19, 19, 19, 19, 19, 19 c07220,Child tax credit (adjusted), 174, 170, 166, 162, 158, 153, 148, 144, 139, 135, 131, 128, 124, 120, 117, 113 @@ -64,7 +64,7 @@ e58990,Investment income elected amount from Form 4952, 15, 16, 1 e62900,Alternative Minimum Tax foreign tax credit from Form 6251, 88, 97, 100, 101, 103, 106, 110, 114, 117, 121, 125, 128, 131, 135, 139, 143 e87521,Total tentative AmOppCredit amount for all students, 193, 197, 204, 207, 210, 217, 225, 234, 242, 249, 256, 264, 271, 278, 286, 295 e87530,Adjusted qualified lifetime learning expenses for all students, 104, 104, 108, 109, 111, 115, 120, 124, 128, 132, 136, 140, 144, 148, 153, 157 -eitc,Federal EITC, 412, 408, 405, 398, 394, 394, 394, 395, 399, 404, 410, 415, 420, 425, 429, 434 +eitc,Federal EITC, 412, 408, 405, 398, 395, 394, 394, 395, 399, 404, 410, 415, 420, 425, 429, 434 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 g20500,Itemizable gross (before 10% AGI disregard) casualty or theft loss, 31, 32, 34, 35, 36, 37, 39, 40, 42, 43, 45, 46, 47, 48, 50, 51 iitax,Federal income tax liability, 7359, 8402, 8793, 8758, 9230, 9790, 10339, 10635, 10883, 11163, 11475, 11843, 12231, 12621, 13058, 13514 @@ -75,6 +75,6 @@ nu13,Number of dependents under 13 years old, 0, 0, 0, 0 p08000,Other tax credits (but not including Sch R credit), 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1 p22250,Sch D: Net short-term capital gains/losses, -135, -193, -197, -176, -227, -253, -265, -258, -251, -253, -256, -260, -267, -276, -288, -294 p23250,Sch D: Net long-term capital gains/losses, 2567, 3591, 3583, 3099, 3948, 4276, 4403, 4160, 4023, 3971, 3972, 4013, 4077, 4152, 4246, 4344 -payrolltax,Payroll taxes (ee+er) for OASDI+HI, 5842, 6060, 6250, 6296, 6439, 6628, 6892, 7146, 7358, 7562, 7765, 7979, 8194, 8416, 8648, 8889 +payrolltax,Payroll taxes (ee+er) for OASDI+HI, 5842, 6060, 6250, 6296, 6439, 6628, 6901, 7155, 7368, 7572, 7775, 7989, 8204, 8427, 8659, 8901 pencon_p,Contributions to defined-contribution pension plans for taxpayer, 976, 1025, 1063, 1079, 1094, 1132, 1180, 1223, 1258, 1294, 1328, 1365, 1403, 1441, 1482, 1524 pencon_s,Contributions to defined-contribution pension plans for spouse, 430, 448, 464, 469, 477, 494, 513, 531, 546, 560, 574, 590, 605, 620, 637, 654 diff --git a/taxcalc/tests/pufcsv_agg_expect.txt b/taxcalc/tests/pufcsv_agg_expect.txt index 2bc38ed1f..a720cfda1 100644 --- a/taxcalc/tests/pufcsv_agg_expect.txt +++ b/taxcalc/tests/pufcsv_agg_expect.txt @@ -1,23 +1,23 @@ 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 Returns (#m) 162.2 162.1 164.3 166.9 169.9 172.7 175.2 177.5 179.8 182.0 -AGI ($b) 9271.7 9927.9 10415.1 10579.5 11103.3 11825.5 12498.7 13010.5 13501.2 14019.4 +AGI ($b) 9271.7 9927.9 10415.1 10579.5 11103.3 11825.5 12498.7 13010.5 13501.1 14019.4 Itemizers (#m) 42.1 42.2 43.4 44.5 45.6 19.8 19.7 20.6 21.2 21.9 -Itemized Deduction ($b) 1073.1 1095.1 1162.8 1214.6 1267.2 618.8 628.7 674.6 716.6 760.0 -Standard Deduction Filers (#m) 120.1 119.8 120.8 122.3 124.3 152.9 155.5 156.9 158.5 160.0 -Standard Deduction ($b) 1031.7 1039.8 1065.1 1078.3 1103.0 2595.7 2702.5 2781.6 2872.4 2965.8 +Itemized Deduction ($b) 1073.1 1095.1 1162.8 1214.6 1267.2 618.6 628.3 674.4 716.4 759.7 +Standard Deduction Filers (#m) 120.1 119.8 120.8 122.3 124.3 153.0 155.5 156.9 158.5 160.0 +Standard Deduction ($b) 1031.7 1039.8 1065.1 1078.3 1103.0 2597.1 2704.2 2783.2 2874.0 2967.6 Personal Exemption ($b) 1184.2 1186.6 1211.2 1239.5 1253.7 0.0 0.0 0.0 0.0 0.0 -Taxable Income ($b) 6503.9 7147.4 7524.8 7610.2 8063.5 9051.8 9628.5 10026.7 10400.3 10798.2 -Regular Tax ($b) 1301.8 1457.7 1536.8 1554.6 1652.3 1689.3 1804.4 1878.6 1946.6 2020.7 -AMT Income ($b) 8771.5 9427.3 9882.8 10021.5 10515.6 11418.9 12087.6 12568.5 13030.3 13518.5 -AMT Liability ($b) 38.5 41.0 43.9 45.7 47.5 23.6 25.1 26.6 27.8 28.9 +Taxable Income ($b) 6503.9 7147.4 7524.8 7610.2 8063.5 9051.2 9627.8 10025.9 10399.4 10797.3 +Regular Tax ($b) 1301.8 1457.7 1536.8 1554.6 1652.3 1689.2 1804.4 1878.5 1946.5 2020.6 +AMT Income ($b) 8771.5 9427.3 9882.8 10021.5 10515.6 11417.9 12086.6 12567.4 13029.1 13517.3 +AMT Liability ($b) 38.5 41.0 43.9 45.7 47.5 23.5 24.9 26.4 27.7 28.8 AMT Filers (#m) 4.1 4.5 4.8 4.9 5.2 0.8 0.8 0.8 0.8 0.8 -Tax before Credits ($b) 1340.3 1498.7 1580.6 1600.3 1699.8 1712.9 1829.5 1905.2 1974.4 2049.6 -Refundable Credits ($b) 105.6 104.1 104.3 104.5 105.1 120.3 121.2 122.0 123.7 126.6 -Nonrefundable Credits ($b) 67.0 66.9 67.4 67.2 68.4 127.4 130.3 131.9 133.1 134.8 +Tax before Credits ($b) 1340.3 1498.7 1580.6 1600.3 1699.8 1712.8 1829.3 1905.0 1974.2 2049.4 +Refundable Credits ($b) 105.6 104.1 104.3 104.5 105.1 120.2 121.1 121.9 123.6 126.5 +Nonrefundable Credits ($b) 67.0 66.9 67.4 67.2 68.4 127.3 130.3 131.8 133.1 134.8 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) 26.2 33.9 35.5 33.1 39.4 44.2 46.9 46.7 47.1 48.0 -Ind Income Tax ($b) 1194.0 1361.6 1444.3 1461.7 1565.8 1509.4 1624.9 1698.0 1764.7 1836.3 -Payroll Taxes ($b) 947.8 982.0 1026.6 1050.9 1094.3 1144.8 1207.7 1268.5 1322.9 1376.3 -Combined Liability ($b) 2141.8 2343.6 2470.9 2512.6 2660.0 2654.3 2832.6 2966.5 3087.6 3212.5 +Ind Income Tax ($b) 1194.0 1361.6 1444.3 1461.7 1565.8 1509.4 1624.8 1697.9 1764.6 1836.1 +Payroll Taxes ($b) 947.8 982.0 1026.6 1050.9 1094.3 1144.8 1209.3 1270.1 1324.6 1378.0 +Combined Liability ($b) 2141.8 2343.6 2470.9 2512.6 2660.0 2654.2 2834.1 2968.0 3089.2 3214.2 With Income Tax <= 0 (#m) 68.9 68.4 68.3 69.4 70.1 76.9 76.9 77.1 77.5 78.0 With Combined Tax <= 0 (#m) 39.5 39.8 39.9 40.6 41.3 43.3 43.6 44.0 44.4 45.0 diff --git a/taxcalc/tests/reforms_expect.csv b/taxcalc/tests/reforms_expect.csv index 619c8d0bb..4faa4096e 100644 --- a/taxcalc/tests/reforms_expect.csv +++ b/taxcalc/tests/reforms_expect.csv @@ -56,7 +56,7 @@ rid,res1,res2,res3,res4 55,85.4,89.8,95.8,101.9 56,-16.8,-16.8,-16.7,-16.6 57,-16.8,-16.8,-16.7,-16.6 -58,0.0,-30.3,-33.3,-38.2 +58,0.0,-30.2,-33.2,-38.1 59,-14.5,-16.0,-16.6,-16.1 60,-16.0,-17.6,-18.3,-17.8 61,-64.6,-65.0,-65.4,-65.6 diff --git a/taxcalc/tests/tbi_cps_expect.txt b/taxcalc/tests/tbi_cps_expect.txt index c653119c4..5979d6ba0 100644 --- a/taxcalc/tests/tbi_cps_expect.txt +++ b/taxcalc/tests/tbi_cps_expect.txt @@ -1,19 +1,19 @@ TABLE aggr_1 RESULTS: { - "combined_tax_2": "2769.80", - "ind_tax_2": "1441.68", - "payroll_tax_2": "1328.12" + "combined_tax_2": "2771.41", + "ind_tax_2": "1441.69", + "payroll_tax_2": "1329.72" } TABLE aggr_2 RESULTS: { - "combined_tax_2": "3061.32", - "ind_tax_2": "1733.20", - "payroll_tax_2": "1328.12" + "combined_tax_2": "3062.91", + "ind_tax_2": "1733.18", + "payroll_tax_2": "1329.72" } TABLE aggr_d RESULTS: { - "combined_tax_2": "291.52", - "ind_tax_2": "291.52", + "combined_tax_2": "291.49", + "ind_tax_2": "291.49", "payroll_tax_2": "0.00" } TABLE diff_comb_xbin RESULTS: @@ -52,8 +52,8 @@ TABLE diff_comb_xbin RESULTS: "0.00", "0.02", "58.30", - "2322.60", - "84.26", + "2322.20", + "84.24", "28.90", "0.00", "-2042.07", @@ -80,8 +80,8 @@ TABLE diff_comb_xbin RESULTS: "0.00", "0.01", "95.50", - "12087.30", - "162.68", + "12084.80", + "162.67", "55.80", "0.00", "-598.58", @@ -136,7 +136,7 @@ TABLE diff_comb_xbin RESULTS: "0.00", "0.00", "96.50", - "19651.80", + "19651.60", "20.68", "7.10", "0.00", @@ -150,7 +150,7 @@ TABLE diff_comb_xbin RESULTS: "0.00", "0.01", "31.90", - "669.50", + "669.40", "13.63", "4.70", "0.00", @@ -192,7 +192,7 @@ TABLE diff_comb_xbin RESULTS: "0.00", "0.00", "86.90", - "18053.30", + "18053.00", "7.07", "2.40", "0.00", @@ -206,8 +206,8 @@ TABLE diff_comb_xbin RESULTS: "0.00", "0.05", "27.90", - "1740.30", - "291.52", + "1740.10", + "291.49", "100.00", "0.00", "-6506.40", @@ -321,7 +321,7 @@ TABLE diff_comb_xdec RESULTS: "0.00", "0.00", "25.60", - "296.50", + "296.40", "4.98", "1.70", "0.00", @@ -335,7 +335,7 @@ TABLE diff_comb_xdec RESULTS: "0.00", "0.01", "31.20", - "725.90", + "725.80", "12.16", "4.20", "0.00", @@ -349,7 +349,7 @@ TABLE diff_comb_xdec RESULTS: "0.00", "0.01", "38.70", - "1243.30", + "1243.20", "20.83", "7.10", "0.00", @@ -363,8 +363,8 @@ TABLE diff_comb_xdec RESULTS: "0.00", "0.01", "75.70", - "3072.70", - "51.42", + "3072.10", + "51.41", "17.60", "0.00", "-2223.53", @@ -377,8 +377,8 @@ TABLE diff_comb_xdec RESULTS: "0.00", "0.02", "94.80", - "12018.50", - "201.51", + "12017.40", + "201.50", "69.10", "0.00", "-1926.66", @@ -386,31 +386,31 @@ TABLE diff_comb_xdec RESULTS: "-4.70" ], "90-95_2": [ - "8.37", + "8.39", "0.00", "0.00", "0.01", - "93.30", - "8140.80", - "68.13", - "23.40", + "93.40", + "8149.70", + "68.38", + "23.50", "0.00", - "-1034.84", - "-1034.84", + "-1035.19", + "-1035.19", "-4.70" ], "95-99_2": [ - "6.72", + "6.70", "0.00", "0.00", "0.01", "96.90", - "15101.40", - "101.51", - "34.80", + "15109.60", + "101.24", + "34.70", "0.00", - "-744.39", - "-744.39", + "-744.04", + "-744.04", "-6.10" ], "ALL_2": [ @@ -419,8 +419,8 @@ TABLE diff_comb_xdec RESULTS: "0.00", "0.05", "27.90", - "1740.30", - "291.52", + "1740.10", + "291.49", "100.00", "0.00", "-16266.00", @@ -433,7 +433,7 @@ TABLE diff_comb_xdec RESULTS: "0.00", "0.00", "94.10", - "19017.50", + "19017.20", "31.87", "10.90", "0.00", @@ -478,8 +478,8 @@ TABLE diff_itax_xbin RESULTS: "0.00", "0.02", "58.30", - "2322.60", - "84.26", + "2322.20", + "84.24", "28.90", "0.00", "0.00", @@ -506,8 +506,8 @@ TABLE diff_itax_xbin RESULTS: "0.00", "0.01", "95.50", - "12087.30", - "162.68", + "12084.80", + "162.67", "55.80", "0.00", "0.00", @@ -562,7 +562,7 @@ TABLE diff_itax_xbin RESULTS: "0.00", "0.00", "96.50", - "19651.80", + "19651.60", "20.68", "7.10", "0.00", @@ -576,7 +576,7 @@ TABLE diff_itax_xbin RESULTS: "0.00", "0.01", "31.90", - "669.50", + "669.40", "13.63", "4.70", "0.00", @@ -618,7 +618,7 @@ TABLE diff_itax_xbin RESULTS: "0.00", "0.00", "86.90", - "18053.30", + "18053.00", "7.07", "2.40", "0.00", @@ -632,8 +632,8 @@ TABLE diff_itax_xbin RESULTS: "0.00", "0.05", "27.90", - "1740.30", - "291.52", + "1740.10", + "291.49", "100.00", "0.00", "0.00", @@ -747,7 +747,7 @@ TABLE diff_itax_xdec RESULTS: "0.00", "0.00", "25.60", - "296.50", + "296.40", "4.98", "1.70", "0.00", @@ -761,7 +761,7 @@ TABLE diff_itax_xdec RESULTS: "0.00", "0.01", "31.20", - "725.90", + "725.80", "12.16", "4.20", "0.00", @@ -775,7 +775,7 @@ TABLE diff_itax_xdec RESULTS: "0.00", "0.01", "38.70", - "1243.30", + "1243.20", "20.83", "7.10", "0.00", @@ -789,8 +789,8 @@ TABLE diff_itax_xdec RESULTS: "0.00", "0.01", "75.70", - "3072.70", - "51.42", + "3072.10", + "51.41", "17.60", "0.00", "-1334.12", @@ -803,8 +803,8 @@ TABLE diff_itax_xdec RESULTS: "0.00", "0.02", "94.80", - "12018.50", - "201.51", + "12017.40", + "201.50", "69.10", "0.00", "-1156.00", @@ -812,31 +812,31 @@ TABLE diff_itax_xdec RESULTS: "-4.70" ], "90-95_2": [ - "8.37", + "8.39", "0.00", "0.00", "0.01", - "93.30", - "8140.80", - "68.13", - "23.40", + "93.40", + "8149.70", + "68.38", + "23.50", "0.00", - "-620.90", - "-620.90", + "-621.11", + "-621.11", "-4.70" ], "95-99_2": [ - "6.72", + "6.70", "0.00", "0.00", "0.01", "96.90", - "15101.40", - "101.51", - "34.80", + "15109.60", + "101.24", + "34.70", "0.00", - "-446.63", - "-446.63", + "-446.43", + "-446.43", "-6.10" ], "ALL_2": [ @@ -845,8 +845,8 @@ TABLE diff_itax_xdec RESULTS: "0.00", "0.05", "27.90", - "1740.30", - "291.52", + "1740.10", + "291.49", "100.00", "0.00", "-9759.60", @@ -859,7 +859,7 @@ TABLE diff_itax_xdec RESULTS: "0.00", "0.00", "94.10", - "19017.50", + "19017.20", "31.87", "10.90", "0.00", @@ -1238,7 +1238,7 @@ TABLE diff_ptax_xdec RESULTS: "-4.70" ], "90-95_2": [ - "8.37", + "8.39", "0.00", "0.00", "0.00", @@ -1247,12 +1247,12 @@ TABLE diff_ptax_xdec RESULTS: "0.00", "nan", "0.00", - "-827.87", - "-827.87", + "-828.15", + "-828.15", "-4.70" ], "95-99_2": [ - "6.72", + "6.70", "0.00", "0.00", "0.00", @@ -1261,8 +1261,8 @@ TABLE diff_ptax_xdec RESULTS: "0.00", "nan", "0.00", - "-595.51", - "-595.51", + "-595.24", + "-595.24", "-6.10" ], "ALL_2": [ @@ -1300,7 +1300,7 @@ TABLE dist1_xbin RESULTS: "5.93", "17.66", "5.90", - "57.17", + "57.16", "0.03", "0.13", "0.00", @@ -1339,9 +1339,9 @@ TABLE dist1_xbin RESULTS: "0.09", "0.00", "4.48", - "-3.82", + "-3.81", "10.70", - "6.88", + "6.89", "0.00", "32.18", "32.18", @@ -1350,35 +1350,35 @@ TABLE dist1_xbin RESULTS: ], "$100-200K_2": [ "36.28", - "3814.41", + "3814.13", "23.22", - "544.90", + "545.34", "13.05", - "372.20", + "372.10", "0.00", - "2908.48", - "416.17", - "3560.58", + "2907.91", + "416.10", + "3560.37", "0.02", "0.01", - "416.17", + "416.10", "36.45", "0.00", - "7.40", - "372.31", - "449.48", - "821.79", + "7.39", + "372.26", + "449.71", + "821.96", "0.00", "1021.03", "1021.03", - "4962.29", - "4140.50" + "4962.06", + "4140.09" ], "$20-30K_2": [ "14.42", "221.23", "13.97", - "201.58", + "201.63", "0.45", "7.58", "0.00", @@ -1390,51 +1390,51 @@ TABLE dist1_xbin RESULTS: "7.43", "0.79", "0.00", - "7.18", - "-0.53", + "7.17", + "-0.52", "32.80", - "32.27", + "32.28", "0.00", "128.15", "128.15", "367.55", - "335.28" + "335.27" ], "$200-500K_2": [ "13.46", - "3282.64", + "3282.89", "5.31", - "133.82", + "133.95", "8.15", - "272.00", + "272.10", "0.00", - "2863.79", + "2863.82", "531.24", - "3094.70", + "3094.88", "0.13", "0.51", - "531.76", - "15.01", + "531.75", + "15.02", "1.89", "0.10", - "518.53", - "330.18", - "848.71", + "518.52", + "331.37", + "849.90", "0.00", "299.29", "299.29", - "3764.57", - "2915.86" + "3765.48", + "2915.59" ], "$30-40K_2": [ "18.37", "333.93", "17.88", - "268.73", + "268.85", "0.49", "8.53", "0.00", - "155.44", + "155.43", "16.40", "327.22", "0.01", @@ -1442,25 +1442,25 @@ TABLE dist1_xbin RESULTS: "16.41", "2.66", "0.00", - "10.24", - "3.52", + "10.22", + "3.53", "49.34", - "52.86", + "52.87", "0.00", "278.17", "278.17", "641.25", - "588.39" + "588.37" ], "$40-50K_2": [ "17.60", "502.74", "16.39", - "261.12", + "261.21", "1.21", "23.81", "0.00", - "273.76", + "273.75", "29.50", "483.81", "0.02", @@ -1468,53 +1468,53 @@ TABLE dist1_xbin RESULTS: "29.53", "5.20", "0.00", - "11.95", - "12.39", + "11.93", + "12.40", "72.83", - "85.22", + "85.23", "0.00", "245.25", "245.25", "789.09", - "703.88" + "703.86" ], "$50-75K_2": [ "31.74", "1193.15", "28.28", - "519.83", + "520.07", "3.47", "64.22", "0.00", - "721.18", - "82.24", + "721.11", + "82.23", "1146.59", "0.00", "0.00", - "82.24", + "82.23", "15.28", "0.00", - "22.83", - "44.13", + "22.80", + "44.16", "163.10", - "207.23", + "207.26", "0.00", "683.90", "683.90", "1955.07", - "1747.84" + "1747.81" ], "$500-1000K_2": [ "1.05", - "666.12", + "666.11", "0.23", "5.89", "0.82", "33.41", "0.00", - "623.88", + "623.86", "153.92", - "641.30", + "641.29", "0.01", "0.07", "153.99", @@ -1522,34 +1522,34 @@ TABLE dist1_xbin RESULTS: "1.93", "0.00", "155.88", - "35.86", - "191.73", + "35.99", + "191.86", "0.00", "19.51", "19.51", - "709.02", - "517.29" + "709.07", + "517.21" ], "$75-100K_2": [ "20.36", "1174.75", "16.75", - "348.99", + "349.19", "3.61", "78.26", "0.00", - "792.26", - "101.48", + "792.16", + "101.47", "1120.38", "0.02", "0.11", - "101.59", + "101.58", "14.79", "0.00", - "12.44", + "12.43", "74.36", "153.07", - "227.43", + "227.44", "0.00", "531.13", "531.13", @@ -1610,13 +1610,13 @@ TABLE dist1_xbin RESULTS: ], ">$1000K_2": [ "0.39", - "844.18", + "844.17", "0.03", "0.55", "0.36", "19.46", "0.00", - "819.93", + "819.92", "258.40", "828.51", "0.03", @@ -1626,39 +1626,39 @@ TABLE dist1_xbin RESULTS: "6.56", "0.00", "265.38", - "28.38", - "293.77", + "28.43", + "293.82", "0.00", "5.23", "5.23", - "869.93", - "576.17" + "869.95", + "576.13" ], "ALL_2": [ "167.51", - "12120.39", + "12120.34", "135.78", - "2448.14", + "2449.40", "31.73", "880.91", "0.00", - "9242.72", - "1597.58", - "11503.99", + "9241.99", + "1597.49", + "11503.94", "0.26", "1.17", - "1598.75", - "90.33", + "1598.66", + "90.32", "10.39", - "77.14", - "1441.68", - "1328.12", - "2769.80", + "77.03", + "1441.69", + "1329.72", + "2771.41", "0.00", "3253.20", "3253.20", - "15954.52", - "13184.72" + "15955.27", + "13183.86" ] } TABLE dist1_xdec RESULTS: @@ -1706,7 +1706,7 @@ TABLE dist1_xdec RESULTS: "0.16", "0.00", "6.12", - "-4.37", + "-4.36", "19.52", "15.15", "0.00", @@ -1745,7 +1745,7 @@ TABLE dist1_xdec RESULTS: "16.75", "248.38", "16.23", - "236.91", + "236.99", "0.52", "8.79", "0.00", @@ -1758,20 +1758,20 @@ TABLE dist1_xdec RESULTS: "1.20", "0.00", "8.79", - "-0.37", + "-0.36", "37.16", - "36.79", + "36.80", "0.00", "199.91", "199.91", "470.08", - "433.29" + "433.28" ], "20-30_2": [ "16.68", "351.32", "16.07", - "243.48", + "243.57", "0.61", "10.88", "0.00", @@ -1783,25 +1783,25 @@ TABLE dist1_xdec RESULTS: "18.07", "2.87", "0.00", - "9.51", - "5.70", + "9.49", + "5.71", "51.66", - "57.36", + "57.37", "0.00", "240.01", "240.01", "621.33", - "563.98" + "563.96" ], "30-40_2": [ "16.82", "498.95", "15.70", - "253.93", + "254.02", "1.12", "21.82", "0.00", - "279.14", + "279.12", "30.31", "481.68", "0.00", @@ -1809,88 +1809,88 @@ TABLE dist1_xdec RESULTS: "30.31", "5.56", "0.00", - "11.55", - "13.20", + "11.53", + "13.22", "71.75", - "84.96", + "84.98", "0.00", "247.53", "247.53", "785.85", - "700.89" + "700.87" ], "40-50_2": [ "16.70", "594.68", "14.79", - "262.34", + "262.44", "1.91", "35.76", "0.00", - "352.68", - "39.18", + "352.65", + "39.17", "568.10", "0.00", "0.00", - "39.18", + "39.17", "7.52", "0.00", - "11.98", - "19.68", + "11.96", + "19.69", "82.37", - "102.05", + "102.06", "0.00", "330.40", "330.40", "964.14", - "862.09" + "862.08" ], "50-60_2": [ "16.81", "745.95", "14.55", - "288.67", + "288.83", "2.25", "42.59", "0.00", - "472.16", - "56.87", + "472.11", + "56.86", "716.18", "0.00", "0.00", - "56.87", + "56.86", "9.21", "0.00", - "11.57", - "36.09", + "11.55", + "36.10", "99.98", - "136.07", + "136.08", "0.00", "411.71", "411.71", "1201.66", - "1065.59" + "1065.58" ], "60-70_2": [ "16.75", "1001.45", "13.68", - "290.13", + "290.30", "3.07", "67.77", "0.00", - "676.08", - "87.24", + "675.98", + "87.23", "954.65", "0.02", "0.11", - "87.35", + "87.34", "12.72", "0.00", - "10.30", + "10.29", "64.34", "127.96", - "192.29", + "192.30", "0.00", "457.62", "457.62", @@ -1901,22 +1901,22 @@ TABLE dist1_xdec RESULTS: "16.76", "1384.45", "11.89", - "269.44", + "269.62", "4.87", "133.50", "0.00", - "998.09", - "133.21", + "997.95", + "133.19", "1290.58", "0.01", "0.00", - "133.21", + "133.20", "14.73", "0.00", "6.25", "112.22", "169.04", - "281.27", + "281.26", "0.00", "480.62", "480.62", @@ -1927,157 +1927,157 @@ TABLE dist1_xdec RESULTS: "16.74", "2075.17", "9.60", - "231.57", + "231.78", "7.14", "211.22", "0.00", - "1626.46", - "238.50", + "1626.26", + "238.48", "1933.36", "0.00", "0.00", - "238.51", + "238.48", "19.36", "0.00", "0.90", - "218.24", - "241.94", - "460.18", + "218.22", + "242.16", + "460.38", "0.00", "444.70", "444.70", - "2599.29", - "2139.10" + "2599.39", + "2139.01" ], "90-100_2": [ "16.77", - "5087.30", + "5087.26", "6.66", - "168.19", + "168.37", "10.11", "346.65", "0.00", - "4551.93", - "982.71", - "4844.50", + "4551.71", + "982.67", + "4844.46", "0.18", "1.01", - "983.72", + "983.68", "16.99", "10.39", "0.16", - "976.95", - "426.71", - "1403.66", + "976.92", + "428.10", + "1405.02", "0.00", "385.33", "385.33", - "5704.43", - "4300.77" + "5705.09", + "4300.07" ], "90-95_2": [ - "8.37", - "1552.56", + "8.39", + "1557.60", "4.00", - "101.15", - "4.37", - "136.85", + "101.29", + "4.39", + "137.61", "0.00", - "1311.62", - "223.39", - "1459.78", + "1315.76", + "224.13", + "1464.27", "0.02", "0.04", - "223.43", - "9.05", + "224.17", + "9.13", "0.05", "0.07", - "214.36", - "173.82", - "388.17", + "215.02", + "175.07", + "390.08", "0.00", - "206.97", - "206.97", - "1833.32", - "1445.15" + "207.04", + "207.04", + "1839.03", + "1448.94" ], "95-99_2": [ - "6.72", - "1920.92", + "6.70", + "1915.87", "2.32", - "58.53", - "4.40", - "151.54", + "58.55", + "4.38", + "150.78", "0.00", - "1701.13", - "327.44", - "1815.26", + "1696.81", + "326.67", + "1810.75", "0.11", "0.46", - "327.90", - "7.79", + "327.12", + "7.71", "1.64", "0.09", - "321.67", - "181.53", - "503.20", + "320.97", + "181.47", + "502.44", "0.00", - "148.88", - "148.88", - "2180.18", - "1676.98" + "148.81", + "148.81", + "2175.05", + "1672.61" ], "ALL_2": [ "167.51", - "12120.39", + "12120.34", "135.78", - "2448.14", + "2449.40", "31.73", "880.91", "0.00", - "9242.72", - "1597.58", - "11503.99", + "9241.99", + "1597.49", + "11503.94", "0.26", "1.17", - "1598.75", - "90.33", + "1598.66", + "90.32", "10.39", - "77.14", - "1441.68", - "1328.12", - "2769.80", + "77.03", + "1441.69", + "1329.72", + "2771.41", "0.00", "3253.20", "3253.20", - "15954.52", - "13184.72" + "15955.27", + "13183.86" ], "Top 1%_2": [ "1.68", - "1613.81", + "1613.79", "0.34", "8.52", "1.33", "58.26", "0.00", - "1539.18", + "1539.15", "431.88", - "1569.46", + "1569.44", "0.05", "0.51", - "432.39", + "432.38", "0.15", "8.69", "0.00", "440.93", - "71.36", - "512.29", + "71.57", + "512.50", "0.00", "29.49", "29.49", - "1690.93", - "1178.64" + "1691.01", + "1178.52" ] } TABLE dist2_xbin RESULTS: @@ -2086,7 +2086,7 @@ TABLE dist2_xbin RESULTS: "5.93", "17.66", "5.90", - "57.17", + "57.16", "0.03", "0.13", "0.00", @@ -2125,9 +2125,9 @@ TABLE dist2_xbin RESULTS: "0.09", "0.00", "4.48", - "-3.82", + "-3.81", "10.70", - "6.88", + "6.89", "0.00", "32.18", "32.18", @@ -2136,35 +2136,35 @@ TABLE dist2_xbin RESULTS: ], "$100-200K_2": [ "36.28", - "3814.41", + "3814.13", "23.22", - "544.90", + "545.35", "13.05", - "372.19", + "372.10", "0.00", - "2908.48", - "500.43", - "3560.58", + "2907.91", + "500.34", + "3560.38", "0.00", "0.00", - "500.43", + "500.34", "36.45", "0.00", - "7.40", - "456.57", - "449.48", - "906.05", + "7.39", + "456.50", + "449.71", + "906.20", "0.00", "1021.03", "1021.03", - "4962.29", - "4056.24" + "4962.06", + "4055.85" ], "$20-30K_2": [ "14.42", "221.23", "13.97", - "201.58", + "201.63", "0.45", "7.58", "0.00", @@ -2176,51 +2176,51 @@ TABLE dist2_xbin RESULTS: "7.43", "0.79", "0.00", - "7.18", - "-0.53", + "7.17", + "-0.52", "32.80", - "32.27", + "32.28", "0.00", "128.15", "128.15", "367.55", - "335.28" + "335.27" ], "$200-500K_2": [ "13.46", - "3282.64", + "3282.89", "5.34", - "134.78", - "8.11", - "271.17", + "134.91", + "8.12", + "271.27", "0.00", - "2863.63", - "694.44", - "3095.16", + "2863.66", + "694.42", + "3095.34", "0.00", "0.00", - "694.44", - "15.01", + "694.42", + "15.02", "1.89", "0.10", - "681.21", - "330.18", - "1011.39", + "681.20", + "331.37", + "1012.57", "0.00", "299.29", "299.29", - "3764.57", - "2753.17" + "3765.48", + "2752.91" ], "$30-40K_2": [ "18.37", "333.93", "17.88", - "268.73", + "268.85", "0.49", "8.53", "0.00", - "155.44", + "155.43", "16.40", "327.22", "0.01", @@ -2228,25 +2228,25 @@ TABLE dist2_xbin RESULTS: "16.41", "2.66", "0.00", - "10.24", - "3.52", + "10.22", + "3.53", "49.34", - "52.86", + "52.87", "0.00", "278.17", "278.17", "641.25", - "588.39" + "588.37" ], "$40-50K_2": [ "17.60", "502.74", "16.39", - "261.12", + "261.21", "1.21", "23.81", "0.00", - "273.76", + "273.75", "29.50", "483.81", "0.02", @@ -2254,25 +2254,25 @@ TABLE dist2_xbin RESULTS: "29.53", "5.20", "0.00", - "11.95", - "12.39", + "11.93", + "12.40", "72.83", - "85.22", + "85.23", "0.00", "245.25", "245.25", "789.09", - "703.88" + "703.86" ], "$50-75K_2": [ "31.74", "1193.15", "28.28", - "519.83", + "520.07", "3.47", "64.22", "0.00", - "721.18", + "721.11", "85.43", "1146.59", "0.00", @@ -2280,27 +2280,27 @@ TABLE dist2_xbin RESULTS: "85.43", "15.29", "0.00", - "22.82", - "47.32", + "22.79", + "47.35", "163.10", - "210.42", + "210.45", "0.00", "683.90", "683.90", "1955.07", - "1744.64" + "1744.61" ], "$500-1000K_2": [ "1.05", - "666.12", + "666.11", "0.24", "5.96", "0.82", "33.36", "0.00", - "623.86", + "623.84", "174.65", - "641.33", + "641.32", "0.00", "0.01", "174.66", @@ -2308,39 +2308,39 @@ TABLE dist2_xbin RESULTS: "1.93", "0.00", "176.56", - "35.86", - "212.41", + "35.99", + "212.54", "0.00", "19.51", "19.51", - "709.02", - "496.61" + "709.07", + "496.53" ], "$75-100K_2": [ "20.36", "1174.75", "16.75", - "348.99", + "349.19", "3.61", "78.26", "0.00", - "792.26", - "115.19", + "792.16", + "115.18", "1120.38", "0.02", "0.03", - "115.22", + "115.21", "14.79", "0.00", - "12.44", + "12.43", "87.99", "153.07", - "241.06", + "241.07", "0.00", "531.13", "531.13", "1762.26", - "1521.20" + "1521.19" ], "<$0K_2": [ "0.04", @@ -2396,13 +2396,13 @@ TABLE dist2_xbin RESULTS: ], ">$1000K_2": [ "0.39", - "844.18", + "844.17", "0.03", "0.62", "0.36", "19.41", "0.00", - "819.92", + "819.91", "265.75", "828.54", "0.02", @@ -2412,39 +2412,39 @@ TABLE dist2_xbin RESULTS: "6.56", "0.00", "272.46", - "28.38", - "300.84", + "28.43", + "300.89", "0.00", "5.23", "5.23", - "869.93", - "569.09" + "869.95", + "569.06" ], "ALL_2": [ "167.51", - "12120.39", + "12120.34", "135.83", - "2449.24", + "2450.51", "31.69", "879.97", "0.00", - "9242.54", - "1890.03", - "11504.52", + "9241.80", + "1889.91", + "11504.47", "0.09", - "0.24", - "1890.28", + "0.25", + "1890.16", "90.33", "10.39", - "77.13", - "1733.20", - "1328.12", - "3061.32", + "77.03", + "1733.18", + "1329.72", + "3062.91", "0.00", "3253.20", "3253.20", - "15954.52", - "12893.20" + "15955.27", + "12892.37" ] } TABLE dist2_xdec RESULTS: @@ -2492,7 +2492,7 @@ TABLE dist2_xdec RESULTS: "0.16", "0.00", "6.12", - "-4.37", + "-4.36", "19.52", "15.15", "0.00", @@ -2531,7 +2531,7 @@ TABLE dist2_xdec RESULTS: "16.75", "248.38", "16.23", - "236.91", + "236.99", "0.52", "8.79", "0.00", @@ -2544,20 +2544,20 @@ TABLE dist2_xdec RESULTS: "1.20", "0.00", "8.79", - "-0.37", + "-0.36", "37.16", - "36.79", + "36.80", "0.00", "-399.83", "-399.83", "470.08", - "433.29" + "433.28" ], "20-30_2": [ "16.68", "351.32", "16.07", - "243.48", + "243.57", "0.61", "10.88", "0.00", @@ -2569,25 +2569,25 @@ TABLE dist2_xdec RESULTS: "18.07", "2.87", "0.00", - "9.51", - "5.70", + "9.49", + "5.71", "51.66", - "57.36", + "57.37", "0.00", "-480.02", "-480.02", "621.33", - "563.98" + "563.96" ], "30-40_2": [ "16.82", "498.95", "15.70", - "253.93", + "254.02", "1.12", "21.82", "0.00", - "279.14", + "279.12", "30.31", "481.68", "0.00", @@ -2595,86 +2595,86 @@ TABLE dist2_xdec RESULTS: "30.31", "5.56", "0.00", - "11.55", - "13.20", + "11.53", + "13.22", "71.75", - "84.96", + "84.98", "0.00", "-495.06", "-495.06", "785.85", - "700.89" + "700.87" ], "40-50_2": [ "16.70", "594.68", "14.79", - "262.34", + "262.44", "1.91", "35.76", "0.00", - "352.68", - "39.79", + "352.65", + "39.78", "568.10", "0.00", "0.00", - "39.79", + "39.78", "7.53", "0.00", - "11.97", - "20.29", + "11.96", + "20.30", "82.37", - "102.66", + "102.67", "0.00", "-660.80", "-660.80", "964.14", - "861.48" + "861.47" ], "50-60_2": [ "16.81", "745.95", "14.55", - "288.67", + "288.83", "2.25", "42.59", "0.00", - "472.16", - "61.85", + "472.11", + "61.84", "716.18", "0.00", "0.00", - "61.85", + "61.84", "9.21", "0.00", - "11.57", - "41.07", + "11.55", + "41.08", "99.98", "141.06", "0.00", "-823.41", "-823.41", "1201.66", - "1060.61" + "1060.60" ], "60-70_2": [ "16.75", "1001.45", "13.68", - "290.13", + "290.30", "3.07", "67.77", "0.00", - "676.08", - "99.48", + "675.98", + "99.47", "954.65", "0.02", "0.03", - "99.51", + "99.50", "12.72", "0.00", - "10.30", - "76.49", + "10.29", + "76.50", "127.96", "204.45", "0.00", @@ -2687,20 +2687,20 @@ TABLE dist2_xdec RESULTS: "16.76", "1384.45", "11.89", - "269.44", + "269.62", "4.87", "133.50", "0.00", - "998.09", - "154.04", + "997.95", + "154.03", "1290.58", "0.00", "0.00", - "154.04", + "154.03", "14.73", "0.00", "6.25", - "133.06", + "133.05", "169.04", "302.10", "0.00", @@ -2713,143 +2713,143 @@ TABLE dist2_xdec RESULTS: "16.74", "2075.17", "9.60", - "231.57", + "231.78", "7.14", "211.22", "0.00", - "1626.46", - "289.93", + "1626.26", + "289.90", "1933.36", "0.00", "0.00", - "289.93", + "289.90", "19.36", "0.00", "0.90", - "269.67", - "241.94", - "511.61", + "269.63", + "242.16", + "511.79", "0.00", "-889.41", "-889.41", - "2599.29", - "2087.68" + "2599.39", + "2087.60" ], "90-100_2": [ "16.77", - "5087.30", + "5087.26", "6.70", - "169.29", + "169.47", "10.07", "345.70", "0.00", - "4551.74", - "1185.06", - "4845.02", + "4551.52", + "1185.01", + "4844.98", "0.02", "0.17", - "1185.23", + "1185.18", "16.99", "10.39", "0.16", - "1178.47", - "426.71", - "1605.18", + "1178.41", + "428.10", + "1606.52", "0.00", "-770.66", "-770.66", - "5704.43", - "4099.25" + "5705.09", + "4098.57" ], "90-95_2": [ - "8.37", - "1552.56", + "8.39", + "1557.60", "4.00", - "101.21", - "4.37", - "136.80", + "101.35", + "4.39", + "137.56", "0.00", - "1311.60", - "291.56", - "1459.81", + "1315.75", + "292.55", + "1464.30", "0.00", "0.00", - "291.56", - "9.05", + "292.55", + "9.13", "0.05", "0.07", - "282.49", - "173.82", - "456.31", + "283.40", + "175.07", + "458.46", "0.00", - "-413.94", - "-413.94", - "1833.32", - "1377.02" + "-414.07", + "-414.07", + "1839.03", + "1380.56" ], "95-99_2": [ - "6.72", - "1920.92", + "6.70", + "1915.87", "2.35", - "59.42", - "4.37", - "150.76", + "59.45", + "4.35", + "150.01", "0.00", - "1700.99", - "429.41", - "1815.69", + "1696.66", + "428.37", + "1811.18", "0.00", "0.00", - "429.41", - "7.79", + "428.37", + "7.71", "1.64", "0.09", - "423.18", - "181.53", - "604.71", + "422.21", + "181.47", + "603.68", "0.00", - "-297.76", - "-297.76", - "2180.18", - "1575.47" + "-297.62", + "-297.62", + "2175.05", + "1571.37" ], "ALL_2": [ "167.51", - "12120.39", + "12120.34", "135.83", - "2449.24", + "2450.51", "31.69", "879.97", "0.00", - "9242.54", - "1890.03", - "11504.52", + "9241.80", + "1889.91", + "11504.47", "0.09", - "0.24", - "1890.28", + "0.25", + "1890.16", "90.33", "10.39", - "77.13", - "1733.20", - "1328.12", - "3061.32", + "77.03", + "1733.18", + "1329.72", + "3062.91", "0.00", "-6506.40", "-6506.40", - "15954.52", - "12893.20" + "15955.27", + "12892.37" ], "Top 1%_2": [ "1.68", - "1613.81", + "1613.79", "0.35", - "8.66", + "8.67", "1.33", "58.14", "0.00", - "1539.15", + "1539.12", "464.09", - "1569.52", + "1569.50", "0.02", "0.17", "464.26", @@ -2857,12 +2857,12 @@ TABLE dist2_xdec RESULTS: "8.69", "0.00", "472.80", - "71.36", - "544.16", + "71.57", + "544.37", "0.00", "-58.97", "-58.97", - "1690.93", - "1146.77" + "1691.01", + "1146.64" ] } diff --git a/taxcalc/tests/tbi_puf_expect.txt b/taxcalc/tests/tbi_puf_expect.txt index 35be25ce4..80b5ac86d 100644 --- a/taxcalc/tests/tbi_puf_expect.txt +++ b/taxcalc/tests/tbi_puf_expect.txt @@ -1,19 +1,19 @@ TABLE aggr_1 RESULTS: { - "combined_tax_2": "2954.59", - "ind_tax_2": "1695.83", - "payroll_tax_2": "1258.76" + "combined_tax_2": "2956.12", + "ind_tax_2": "1695.72", + "payroll_tax_2": "1260.40" } TABLE aggr_2 RESULTS: { - "combined_tax_2": "3236.88", - "ind_tax_2": "1978.12", - "payroll_tax_2": "1258.76" + "combined_tax_2": "3238.44", + "ind_tax_2": "1978.04", + "payroll_tax_2": "1260.40" } TABLE aggr_d RESULTS: { - "combined_tax_2": "282.29", - "ind_tax_2": "282.29", + "combined_tax_2": "282.32", + "ind_tax_2": "282.32", "payroll_tax_2": "0.00" } TABLE diff_comb_xbin RESULTS: @@ -52,9 +52,9 @@ TABLE diff_comb_xbin RESULTS: "0.00", "0.02", "75.40", - "3149.50", - "87.80", - "31.20", + "3148.90", + "87.78", + "31.30", "0.00", "-392.19", "-392.19", @@ -80,8 +80,8 @@ TABLE diff_comb_xbin RESULTS: "0.00", "0.01", "94.50", - "12502.90", - "129.03", + "12502.50", + "129.02", "45.90", "0.00", "-88.36", @@ -122,7 +122,7 @@ TABLE diff_comb_xbin RESULTS: "0.00", "0.01", "22.90", - "169.60", + "169.50", "4.03", "1.40", "0.00", @@ -135,9 +135,9 @@ TABLE diff_comb_xbin RESULTS: "0.00", "0.00", "0.00", - "93.60", - "18448.70", - "30.38", + "93.70", + "18400.50", + "30.30", "10.80", "0.00", "-24.77", @@ -150,7 +150,7 @@ TABLE diff_comb_xbin RESULTS: "0.00", "0.01", "41.90", - "934.30", + "934.20", "14.88", "5.30", "0.00", @@ -164,7 +164,7 @@ TABLE diff_comb_xbin RESULTS: "0.00", "0.00", "8.30", - "605.80", + "605.70", "0.52", "0.20", "0.00", @@ -192,7 +192,7 @@ TABLE diff_comb_xbin RESULTS: "0.00", "0.00", "88.10", - "18009.30", + "18008.80", "14.36", "5.10", "0.00", @@ -206,8 +206,8 @@ TABLE diff_comb_xbin RESULTS: "0.00", "0.04", "25.50", - "1582.90", - "281.00", + "1582.30", + "280.90", "100.00", "0.00", "-2165.18", @@ -335,7 +335,7 @@ TABLE diff_comb_xdec RESULTS: "0.00", "0.01", "36.30", - "332.90", + "332.80", "5.90", "2.10", "0.00", @@ -349,8 +349,8 @@ TABLE diff_comb_xdec RESULTS: "0.00", "0.01", "40.60", - "1067.60", - "18.99", + "1067.50", + "18.98", "6.80", "0.00", "-281.31", @@ -362,10 +362,10 @@ TABLE diff_comb_xdec RESULTS: "0.00", "0.00", "0.01", - "81.80", - "2887.60", - "51.25", - "18.20", + "82.00", + "2893.00", + "51.35", + "18.30", "0.00", "-247.51", "-247.51", @@ -377,8 +377,8 @@ TABLE diff_comb_xdec RESULTS: "0.00", "0.02", "94.20", - "11508.70", - "204.34", + "11505.30", + "204.28", "72.70", "0.00", "-193.13", @@ -391,8 +391,8 @@ TABLE diff_comb_xdec RESULTS: "0.00", "0.01", "93.70", - "7182.60", - "63.74", + "7182.10", + "63.73", "22.70", "0.00", "-97.87", @@ -404,9 +404,9 @@ TABLE diff_comb_xdec RESULTS: "0.00", "0.00", "0.01", - "95.60", - "15190.30", - "107.93", + "95.50", + "15180.70", + "107.86", "38.40", "0.00", "-65.52", @@ -419,8 +419,8 @@ TABLE diff_comb_xdec RESULTS: "0.00", "0.04", "25.40", - "1583.00", - "281.02", + "1583.20", + "281.05", "100.00", "0.00", "-2165.18", @@ -432,9 +432,9 @@ TABLE diff_comb_xdec RESULTS: "0.00", "0.00", "0.00", - "91.10", - "18391.80", - "32.68", + "91.40", + "18398.00", + "32.69", "11.60", "0.00", "-29.75", @@ -478,9 +478,9 @@ TABLE diff_itax_xbin RESULTS: "0.00", "0.02", "75.40", - "3149.50", - "87.80", - "31.20", + "3148.90", + "87.78", + "31.30", "0.00", "0.00", "0.00", @@ -506,8 +506,8 @@ TABLE diff_itax_xbin RESULTS: "0.00", "0.01", "94.50", - "12502.90", - "129.03", + "12502.50", + "129.02", "45.90", "0.00", "0.00", @@ -548,7 +548,7 @@ TABLE diff_itax_xbin RESULTS: "0.00", "0.01", "22.90", - "169.60", + "169.50", "4.03", "1.40", "0.00", @@ -561,9 +561,9 @@ TABLE diff_itax_xbin RESULTS: "0.00", "0.00", "0.00", - "93.60", - "18448.70", - "30.38", + "93.70", + "18400.50", + "30.30", "10.80", "0.00", "0.00", @@ -576,7 +576,7 @@ TABLE diff_itax_xbin RESULTS: "0.00", "0.01", "41.90", - "934.30", + "934.20", "14.88", "5.30", "0.00", @@ -590,7 +590,7 @@ TABLE diff_itax_xbin RESULTS: "0.00", "0.00", "8.30", - "605.80", + "605.70", "0.52", "0.20", "0.00", @@ -618,7 +618,7 @@ TABLE diff_itax_xbin RESULTS: "0.00", "0.00", "88.10", - "18009.30", + "18008.80", "14.36", "5.10", "0.00", @@ -632,8 +632,8 @@ TABLE diff_itax_xbin RESULTS: "0.00", "0.04", "25.50", - "1582.90", - "281.00", + "1582.30", + "280.90", "100.00", "0.00", "0.00", @@ -761,7 +761,7 @@ TABLE diff_itax_xdec RESULTS: "0.00", "0.01", "36.30", - "332.90", + "332.80", "5.90", "2.10", "0.00", @@ -775,8 +775,8 @@ TABLE diff_itax_xdec RESULTS: "0.00", "0.01", "40.60", - "1067.60", - "18.99", + "1067.50", + "18.98", "6.80", "0.00", "0.00", @@ -788,10 +788,10 @@ TABLE diff_itax_xdec RESULTS: "0.00", "0.00", "0.01", - "81.80", - "2887.60", - "51.25", - "18.20", + "82.00", + "2893.00", + "51.35", + "18.30", "0.00", "0.00", "0.00", @@ -803,8 +803,8 @@ TABLE diff_itax_xdec RESULTS: "0.00", "0.02", "94.20", - "11508.70", - "204.34", + "11505.30", + "204.28", "72.70", "0.00", "0.00", @@ -817,8 +817,8 @@ TABLE diff_itax_xdec RESULTS: "0.00", "0.01", "93.70", - "7182.60", - "63.74", + "7182.10", + "63.73", "22.70", "0.00", "0.00", @@ -830,9 +830,9 @@ TABLE diff_itax_xdec RESULTS: "0.00", "0.00", "0.01", - "95.60", - "15190.30", - "107.93", + "95.50", + "15180.70", + "107.86", "38.40", "0.00", "0.00", @@ -845,8 +845,8 @@ TABLE diff_itax_xdec RESULTS: "0.00", "0.04", "25.40", - "1583.00", - "281.02", + "1583.20", + "281.05", "100.00", "0.00", "0.00", @@ -858,9 +858,9 @@ TABLE diff_itax_xdec RESULTS: "0.00", "0.00", "0.00", - "91.10", - "18391.80", - "32.68", + "91.40", + "18398.00", + "32.69", "11.60", "0.00", "0.00", @@ -1300,7 +1300,7 @@ TABLE dist1_xbin RESULTS: "21.65", "80.94", "21.24", - "234.28", + "234.30", "0.41", "1.10", "0.00", @@ -1326,7 +1326,7 @@ TABLE dist1_xbin RESULTS: "22.12", "218.99", "22.04", - "340.01", + "340.15", "0.08", "0.60", "0.00", @@ -1338,47 +1338,47 @@ TABLE dist1_xbin RESULTS: "1.97", "0.48", "0.05", - "35.47", - "-33.93", + "35.45", + "-33.91", "31.83", - "-2.11", + "-2.09", "0.00", "96.37", "96.37", "333.64", - "335.75" + "335.73" ], "$100-200K_2": [ "27.88", "3456.16", - "20.39", - "476.04", - "7.49", - "206.11", - "0.00", - "2752.27", - "402.99", - "3305.45", + "20.40", + "476.50", + "7.48", + "205.88", + "0.00", + "2752.04", + "402.96", + "3305.52", "0.04", "0.26", - "403.25", - "39.88", + "403.23", + "39.86", "3.29", "2.69", - "363.99", - "419.01", - "783.00", + "363.97", + "419.46", + "783.43", "0.00", "196.10", "196.10", - "3898.09", - "3115.09" + "3898.30", + "3114.87" ], "$20-30K_2": [ "19.47", "306.47", "19.13", - "318.37", + "318.57", "0.34", "4.58", "0.00", @@ -1390,27 +1390,27 @@ TABLE dist1_xbin RESULTS: "7.94", "2.72", "0.11", - "33.03", - "-27.70", + "33.01", + "-27.68", "41.55", - "13.85", + "13.87", "0.00", "146.47", "146.47", "478.68", - "464.83" + "464.81" ], "$200-500K_2": [ "10.32", - "2632.79", + "2632.78", "4.95", - "120.32", + "120.36", "5.37", "187.12", "0.00", - "2286.95", - "441.51", - "2495.13", + "2286.90", + "441.50", + "2494.99", "0.33", "2.53", "444.04", @@ -1418,86 +1418,86 @@ TABLE dist1_xbin RESULTS: "6.07", "0.02", "432.56", - "265.17", - "697.73", + "266.08", + "698.64", "0.00", "44.18", "44.18", - "2990.29", - "2292.55" + "2990.73", + "2292.09" ], "$30-40K_2": [ "15.90", "397.55", "15.45", - "275.27", + "275.44", "0.45", "7.73", "0.00", - "165.81", - "17.42", + "165.77", + "17.41", "391.43", "0.05", "0.04", "17.45", "6.18", "0.38", - "21.64", - "-9.99", + "21.61", + "-9.97", "51.53", - "41.54", + "41.56", "0.00", "124.02", "124.02", "550.16", - "508.63" + "508.61" ], "$40-50K_2": [ "13.73", "471.60", "12.99", - "228.92", + "229.07", "0.73", "14.81", "0.00", - "251.81", - "27.00", + "251.75", + "26.99", "459.76", "0.00", "0.00", - "27.00", + "26.99", "7.11", "0.60", - "8.70", - "11.79", + "8.68", + "11.80", "56.59", - "68.38", + "68.39", "0.00", "118.39", "118.39", "617.74", - "549.36" + "549.35" ], "$50-75K_2": [ "23.78", "1235.52", "21.80", - "416.56", + "416.80", "1.97", "43.44", "0.00", - "780.31", - "89.46", + "780.12", + "89.44", "1200.35", "0.00", "0.00", - "89.46", + "89.44", "19.52", "0.87", - "8.20", + "8.18", "62.61", "143.25", - "205.86", + "205.87", "0.00", "181.38", "181.38", @@ -1508,65 +1508,65 @@ TABLE dist1_xbin RESULTS: "1.65", "996.69", "0.52", - "12.50", + "12.51", "1.13", "60.30", "0.00", - "905.58", + "905.57", "225.19", - "949.43", - "0.16", - "1.44", - "226.63", + "948.79", + "0.15", + "1.29", + "226.48", "5.29", "6.83", "0.00", - "228.18", - "52.78", - "280.95", + "228.03", + "52.97", + "280.99", "0.00", "12.38", "12.38", - "1162.04", - "881.09" + "1162.13", + "881.14" ], "$75-100K_2": [ "15.93", "1211.87", "13.63", - "281.02", + "281.19", "2.29", "53.74", "0.00", - "869.84", - "112.09", + "869.68", + "112.08", "1173.18", "0.00", "0.00", - "112.10", + "112.08", "15.81", "0.81", "1.87", - "95.22", + "95.21", "142.25", - "237.48", + "237.46", "0.00", "131.40", "131.40", "1381.53", - "1144.05" + "1144.07" ], "<$0K_2": [ "0.86", "-7.72", "0.80", - "14.20", + "14.21", "0.05", "2.83", "0.00", "22.09", "4.31", - "-11.33", + "-11.34", "0.01", "0.19", "4.50", @@ -1574,19 +1574,19 @@ TABLE dist1_xbin RESULTS: "0.24", "0.10", "4.45", - "2.29", + "2.30", "6.75", "0.00", "4.04", "4.04", - "-140.63", + "-140.62", "-147.38" ], "=$0K_2": [ "3.46", "-0.68", "3.46", - "53.57", + "53.58", "0.00", "0.00", "0.00", @@ -1618,7 +1618,7 @@ TABLE dist1_xbin RESULTS: "0.00", "1846.91", "545.88", - "1938.43", + "1938.41", "0.12", "15.73", "561.61", @@ -1626,39 +1626,39 @@ TABLE dist1_xbin RESULTS: "26.18", "0.00", "575.87", - "40.61", - "616.48", + "40.70", + "616.57", "0.00", "6.21", "6.21", - "2162.49", - "1546.02" + "2162.54", + "1545.97" ], "ALL_2": [ "177.52", - "12955.67", - "156.60", - "2775.56", - "20.92", - "652.72", - "0.00", - "9984.48", - "1876.07", - "12502.88", + "12955.64", + "156.61", + "2777.17", + "20.91", + "652.48", + "0.00", + "9983.73", + "1876.00", + "12502.16", "0.72", - "20.24", - "1896.31", - "126.71", + "20.09", + "1896.09", + "126.69", "45.48", - "119.25", - "1695.83", - "1258.76", - "2954.59", + "119.15", + "1695.72", + "1260.40", + "2956.12", "0.00", "1082.59", "1082.59", - "14992.94", - "12038.35" + "14993.74", + "12037.61" ] } TABLE dist1_xdec RESULTS: @@ -1681,19 +1681,19 @@ TABLE dist1_xdec RESULTS: "0.24", "0.10", "4.45", - "2.29", + "2.30", "6.75", "0.00", "4.04", "4.04", - "-140.63", - "-147.37" + "-140.62", + "-147.38" ], "0-10p_2": [ "13.46", "32.76", "13.11", - "127.34", + "127.33", "0.35", "0.92", "0.00", @@ -1713,13 +1713,13 @@ TABLE dist1_xdec RESULTS: "6.62", "6.62", "37.75", - "36.16" + "36.15" ], "0-10z_2": [ "3.44", "-0.68", "3.44", - "53.25", + "53.26", "0.00", "0.00", "0.00", @@ -1745,7 +1745,7 @@ TABLE dist1_xdec RESULTS: "17.76", "118.77", "17.69", - "250.96", + "251.04", "0.07", "0.22", "0.00", @@ -1757,7 +1757,7 @@ TABLE dist1_xdec RESULTS: "0.28", "0.07", "0.03", - "16.29", + "16.28", "-16.05", "17.26", "1.21", @@ -1765,43 +1765,43 @@ TABLE dist1_xdec RESULTS: "52.19", "52.19", "180.70", - "179.50" + "179.49" ], "20-30_2": [ "17.76", "217.24", "17.59", - "277.47", + "277.60", "0.17", "1.57", "0.00", "30.84", "3.06", - "215.94", + "215.93", "0.02", "0.01", "3.07", "0.91", "0.06", - "33.90", - "-31.67", + "33.88", + "-31.65", "31.14", - "-0.53", + "-0.51", "0.00", "93.78", "93.78", "327.17", - "327.70" + "327.67" ], "30-40_2": [ "17.75", "323.45", "17.41", - "292.92", + "293.08", "0.35", "6.05", "0.00", - "101.34", + "101.33", "10.34", "318.59", "0.05", @@ -1809,25 +1809,25 @@ TABLE dist1_xdec RESULTS: "10.38", "3.54", "0.20", - "28.24", - "-21.20", + "28.22", + "-21.18", "43.22", - "22.02", + "22.04", "0.00", "127.28", "127.28", "476.31", - "454.29" + "454.27" ], "40-50_2": [ "17.73", "483.01", "17.10", - "305.76", + "305.96", "0.63", "11.42", "0.00", - "220.49", + "220.43", "23.38", "474.23", "0.00", @@ -1835,157 +1835,157 @@ TABLE dist1_xdec RESULTS: "23.38", "7.35", "0.34", - "19.73", - "-3.35", + "19.71", + "-3.33", "61.29", - "57.93", + "57.95", "0.00", "149.41", "149.41", "665.75", - "607.81" + "607.79" ], "50-60_2": [ "17.77", "720.28", "16.56", - "308.82", + "309.01", "1.22", "22.75", "0.00", - "405.69", - "43.75", + "405.59", + "43.74", "702.20", "0.00", "0.00", - "43.75", + "43.74", "12.84", "0.80", - "9.47", - "22.24", + "9.45", + "22.26", "85.09", - "107.33", + "107.35", "0.00", "147.37", "147.37", - "898.01", - "790.68" + "898.02", + "790.67" ], "60-70_2": [ "17.72", "1030.36", "16.12", - "308.37", + "308.55", "1.61", "38.47", "0.00", - "683.03", - "81.24", + "682.86", + "81.22", "999.81", "0.00", "0.00", - "81.24", + "81.22", "14.30", "0.69", "4.03", - "63.60", + "63.59", "118.27", - "181.87", + "181.86", "0.00", "140.91", "140.91", "1207.32", - "1025.45" + "1025.46" ], "70-80_2": [ "17.78", "1476.71", "14.99", - "318.84", + "319.02", "2.79", "66.05", "0.00", - "1083.68", - "140.10", + "1083.51", + "140.08", "1426.06", "0.01", "0.00", - "140.10", + "140.08", "18.60", "0.89", "2.02", - "120.38", - "173.38", - "293.76", + "120.36", + "173.39", + "293.74", "0.00", "140.66", "140.66", "1670.66", - "1376.90" + "1376.92" ], "80-90_2": [ "17.75", "2167.69", - "12.90", - "301.05", - "4.85", - "130.90", - "0.00", - "1723.32", - "248.81", - "2074.79", + "12.91", + "301.43", + "4.84", + "130.66", + "0.00", + "1723.18", + "248.79", + "2074.93", "0.02", "0.11", - "248.91", - "25.73", + "248.90", + "25.71", "2.31", "1.63", "223.87", - "266.59", - "490.46", + "266.81", + "490.67", "0.00", "123.76", "123.76", - "2438.05", - "1947.59" + "2438.16", + "1947.48" ], "90-100_2": [ "17.76", - "6393.78", + "6393.75", "8.91", - "216.72", + "216.79", "8.84", "371.54", "0.00", - "5709.30", - "1320.71", - "6152.33", - "0.63", - "19.86", - "1340.57", + "5709.20", + "1320.70", + "6151.47", + "0.62", + "19.71", + "1340.41", "43.18", "39.88", "0.52", - "1336.76", - "455.12", - "1791.88", + "1336.60", + "456.55", + "1793.15", "0.00", "96.57", "96.57", - "7231.85", - "5439.97" + "7232.54", + "5439.40" ], "90-95_2": [ "8.87", "1553.42", "5.56", - "135.17", + "135.21", "3.31", "107.48", "0.00", - "1299.63", - "215.85", - "1472.42", + "1299.58", + "215.84", + "1472.36", "0.03", "0.18", "216.03", @@ -1993,91 +1993,91 @@ TABLE dist1_xdec RESULTS: "1.35", "0.51", "202.24", - "185.61", - "387.85", + "186.07", + "388.31", "0.00", "48.93", "48.93", - "1772.06", - "1384.21" + "1772.29", + "1383.98" ], "95-99_2": [ "7.10", - "2221.98", + "2221.96", "2.83", - "68.92", + "68.95", "4.27", "159.31", "0.00", - "1953.63", - "403.38", - "2104.26", + "1953.59", + "403.37", + "2103.93", "0.40", - "3.06", - "406.43", + "3.02", + "406.40", "13.68", "7.58", "0.01", - "400.32", - "196.17", - "596.49", + "400.28", + "196.92", + "597.21", "0.00", "32.76", "32.76", - "2516.12", - "1919.63" + "2516.48", + "1919.28" ], "ALL_2": [ "177.52", - "12955.67", - "156.60", - "2775.56", - "20.92", - "652.72", - "0.00", - "9984.48", - "1876.07", - "12502.88", + "12955.64", + "156.61", + "2777.17", + "20.91", + "652.48", + "0.00", + "9983.73", + "1876.00", + "12502.16", "0.72", - "20.24", - "1896.31", - "126.71", + "20.09", + "1896.09", + "126.69", "45.48", - "119.25", - "1695.83", - "1258.76", - "2954.59", + "119.15", + "1695.72", + "1260.40", + "2956.12", "0.00", "1082.59", "1082.59", - "14992.94", - "12038.35" + "14993.74", + "12037.61" ], "Top 1%_2": [ "1.78", "2618.38", "0.52", - "12.63", + "12.64", "1.25", "104.76", "0.00", - "2456.05", - "701.48", - "2575.64", + "2456.04", + "701.49", + "2575.19", "0.20", - "16.63", - "718.11", + "16.50", + "717.99", "14.87", "30.96", "0.00", - "734.20", - "73.35", - "807.54", + "734.08", + "73.55", + "807.63", "0.00", "14.87", "14.87", - "2943.67", - "2136.13" + "2943.77", + "2136.14" ] } TABLE dist2_xbin RESULTS: @@ -2086,7 +2086,7 @@ TABLE dist2_xbin RESULTS: "21.65", "80.94", "21.24", - "234.28", + "234.30", "0.41", "1.10", "0.00", @@ -2112,7 +2112,7 @@ TABLE dist2_xbin RESULTS: "22.12", "218.99", "22.04", - "340.01", + "340.15", "0.08", "0.60", "0.00", @@ -2124,47 +2124,47 @@ TABLE dist2_xbin RESULTS: "1.97", "0.48", "0.05", - "35.47", - "-33.93", + "35.45", + "-33.91", "31.83", - "-2.11", + "-2.09", "0.00", "96.37", "96.37", "333.64", - "335.75" + "335.73" ], "$100-200K_2": [ "27.88", "3456.16", - "20.39", - "476.05", - "7.49", - "206.11", - "0.00", - "2752.26", - "490.87", - "3305.45", + "20.40", + "476.51", + "7.48", + "205.87", + "0.00", + "2752.03", + "490.83", + "3305.52", "0.01", "0.19", - "491.05", - "39.88", + "491.01", + "39.87", "3.29", "2.69", - "451.78", - "419.01", - "870.79", + "451.76", + "419.46", + "871.22", "0.00", "196.10", "196.10", - "3898.09", - "3027.29" + "3898.30", + "3027.09" ], "$20-30K_2": [ "19.47", "306.47", "19.13", - "318.37", + "318.57", "0.34", "4.58", "0.00", @@ -2176,111 +2176,111 @@ TABLE dist2_xbin RESULTS: "7.94", "2.72", "0.11", - "33.03", - "-27.70", + "33.01", + "-27.68", "41.55", - "13.85", + "13.87", "0.00", "146.47", "146.47", "478.68", - "464.83" + "464.81" ], "$200-500K_2": [ "10.32", - "2632.79", + "2632.78", "5.14", - "124.91", + "124.95", "5.18", "184.09", "0.00", - "2285.31", - "572.39", - "2496.30", + "2285.26", + "572.38", + "2496.16", "0.03", "0.68", - "573.07", + "573.06", "17.53", "6.07", "0.02", - "561.59", - "265.17", - "826.76", + "561.58", + "266.08", + "827.66", "0.00", "44.18", "44.18", - "2990.29", - "2163.53" + "2990.73", + "2163.07" ], "$30-40K_2": [ "15.90", "397.55", "15.45", - "275.27", + "275.44", "0.45", "7.73", "0.00", - "165.81", - "17.42", + "165.77", + "17.41", "391.43", "0.05", "0.04", "17.45", "6.18", "0.38", - "21.64", - "-9.99", + "21.61", + "-9.97", "51.53", - "41.54", + "41.56", "0.00", "124.02", "124.02", "550.16", - "508.63" + "508.61" ], "$40-50K_2": [ "13.73", "471.60", "12.99", - "228.92", + "229.07", "0.73", "14.81", "0.00", - "251.81", - "27.00", + "251.75", + "26.99", "459.76", "0.00", "0.00", - "27.00", + "26.99", "7.11", "0.60", - "8.70", - "11.79", + "8.68", + "11.80", "56.59", - "68.38", + "68.39", "0.00", "118.39", "118.39", "617.74", - "549.36" + "549.35" ], "$50-75K_2": [ "23.78", "1235.52", "21.80", - "416.56", + "416.80", "1.97", "43.44", "0.00", - "780.31", - "93.49", + "780.12", + "93.47", "1200.35", "0.00", "0.00", - "93.49", + "93.47", "19.52", "0.87", - "8.20", + "8.18", "66.64", "143.25", "209.90", @@ -2294,65 +2294,65 @@ TABLE dist2_xbin RESULTS: "1.65", "996.69", "0.59", - "14.11", + "14.12", "1.06", "59.12", "0.00", - "905.14", - "256.33", - "949.98", - "0.03", - "0.68", - "257.01", + "905.13", + "256.24", + "949.34", + "0.02", + "0.54", + "256.78", "5.29", "6.83", "0.00", - "258.56", - "52.78", - "311.33", + "258.33", + "52.97", + "311.29", "0.00", "12.38", "12.38", - "1162.04", - "850.71" + "1162.13", + "850.84" ], "$75-100K_2": [ "15.93", "1211.87", "13.63", - "281.02", + "281.19", "2.29", "53.74", "0.00", - "869.84", - "126.98", + "869.68", + "126.96", "1173.18", "0.00", "0.00", - "126.98", + "126.96", "15.81", "0.81", "1.87", - "110.10", + "110.08", "142.25", - "252.36", + "252.34", "0.00", "131.40", "131.40", "1381.53", - "1129.17" + "1129.19" ], "<$0K_2": [ "0.86", "-7.72", "0.80", - "14.20", + "14.21", "0.05", "2.83", "0.00", "22.09", "4.83", - "-11.33", + "-11.34", "0.00", "0.19", "5.02", @@ -2360,19 +2360,19 @@ TABLE dist2_xbin RESULTS: "0.24", "0.10", "4.97", - "2.29", + "2.30", "7.27", "0.00", "4.04", "4.04", - "-140.63", - "-147.89" + "-140.62", + "-147.90" ], "=$0K_2": [ "3.46", "-0.68", "3.46", - "53.57", + "53.58", "0.00", "0.00", "0.00", @@ -2398,53 +2398,53 @@ TABLE dist2_xbin RESULTS: "0.80", "1955.47", "0.20", - "4.80", + "4.81", "0.60", - "70.15", + "70.14", "0.00", - "1846.83", + "1846.82", "561.26", - "1938.53", + "1938.51", "0.07", "14.73", - "575.98", + "575.99", "11.93", "26.18", "0.00", - "590.23", - "40.61", - "630.84", + "590.24", + "40.70", + "630.93", "0.00", "6.21", "6.21", - "2162.49", - "1531.65" + "2162.54", + "1531.60" ], "ALL_2": [ "177.52", - "12955.67", - "156.87", - "2782.07", - "20.65", - "648.29", - "0.00", - "9982.31", - "2160.80", - "12504.71", + "12955.64", + "156.88", + "2783.69", + "20.64", + "648.06", + "0.00", + "9981.56", + "2160.61", + "12503.99", "0.20", - "16.52", - "2177.32", - "126.72", + "16.38", + "2176.99", + "126.70", "45.48", - "119.25", - "1976.83", - "1258.76", - "3235.59", + "119.15", + "1976.62", + "1260.40", + "3237.02", "0.00", "1082.59", "1082.59", - "14992.94", - "11757.35" + "14993.74", + "11756.72" ] } TABLE dist2_xdec RESULTS: @@ -2467,19 +2467,19 @@ TABLE dist2_xdec RESULTS: "0.24", "0.10", "4.94", - "2.29", + "2.30", "7.24", "0.00", "4.04", "4.04", - "-140.63", + "-140.62", "-147.87" ], "0-10p_2": [ "13.46", "32.76", "13.11", - "127.34", + "127.33", "0.35", "0.92", "0.00", @@ -2499,13 +2499,13 @@ TABLE dist2_xdec RESULTS: "6.62", "6.62", "37.75", - "36.16" + "36.15" ], "0-10z_2": [ "3.44", "-0.68", "3.44", - "53.25", + "53.26", "0.00", "0.00", "0.00", @@ -2531,7 +2531,7 @@ TABLE dist2_xdec RESULTS: "17.76", "118.77", "17.69", - "250.96", + "251.04", "0.07", "0.22", "0.00", @@ -2543,7 +2543,7 @@ TABLE dist2_xdec RESULTS: "0.28", "0.07", "0.03", - "16.29", + "16.28", "-16.05", "17.26", "1.21", @@ -2551,43 +2551,43 @@ TABLE dist2_xdec RESULTS: "52.19", "52.19", "180.70", - "179.50" + "179.49" ], "20-30_2": [ "17.76", "217.24", "17.59", - "277.47", + "277.60", "0.17", "1.57", "0.00", "30.84", "3.06", - "215.94", + "215.93", "0.02", "0.01", "3.07", "0.91", "0.06", - "33.90", - "-31.67", + "33.88", + "-31.65", "31.14", - "-0.53", + "-0.51", "0.00", "93.78", "93.78", "327.17", - "327.70" + "327.67" ], "30-40_2": [ "17.75", "323.45", "17.41", - "292.92", + "293.08", "0.35", "6.05", "0.00", - "101.34", + "101.33", "10.35", "318.59", "0.05", @@ -2595,25 +2595,25 @@ TABLE dist2_xdec RESULTS: "10.38", "3.54", "0.20", - "28.24", - "-21.20", + "28.22", + "-21.18", "43.22", - "22.02", + "22.04", "0.00", "127.28", "127.28", "476.31", - "454.29" + "454.27" ], "40-50_2": [ "17.73", "483.01", "17.10", - "305.76", + "305.96", "0.63", "11.42", "0.00", - "220.49", + "220.43", "23.38", "474.23", "0.00", @@ -2621,248 +2621,248 @@ TABLE dist2_xdec RESULTS: "23.38", "7.35", "0.34", - "19.73", - "-3.35", + "19.71", + "-3.33", "61.29", - "57.93", + "57.95", "0.00", "149.41", "149.41", "665.75", - "607.81" + "607.79" ], "50-60_2": [ "17.77", "720.28", "16.56", - "308.82", + "309.01", "1.22", "22.75", "0.00", - "405.69", - "43.80", + "405.59", + "43.79", "702.20", "0.00", "0.00", - "43.80", + "43.79", "12.84", "0.80", - "9.47", - "22.29", + "9.45", + "22.30", "85.09", - "107.38", + "107.39", "0.00", "147.37", "147.37", - "898.01", - "790.63" + "898.02", + "790.62" ], "60-70_2": [ "17.72", "1030.36", "16.12", - "308.37", + "308.55", "1.61", "38.47", "0.00", - "683.03", - "87.14", + "682.86", + "87.12", "999.81", "0.00", "0.00", - "87.14", + "87.12", "14.30", "0.69", "4.03", - "69.50", + "69.49", "118.27", - "187.77", + "187.76", "0.00", "140.91", "140.91", "1207.32", - "1019.55" + "1019.56" ], "70-80_2": [ "17.78", "1476.71", "14.99", - "318.84", + "319.02", "2.79", "66.05", "0.00", - "1083.68", - "159.09", + "1083.51", + "159.07", "1426.06", "0.00", "0.00", - "159.09", + "159.07", "18.60", "0.89", "2.02", - "139.36", - "173.38", - "312.74", + "139.34", + "173.39", + "312.73", "0.00", "140.66", "140.66", "1670.66", - "1357.91" + "1357.93" ], "80-90_2": [ "17.75", "2167.69", - "12.90", - "301.05", - "4.85", - "130.90", - "0.00", - "1723.32", - "300.10", - "2074.79", + "12.91", + "301.43", + "4.84", + "130.66", + "0.00", + "1723.17", + "300.18", + "2074.93", "0.01", "0.07", - "300.17", - "25.73", + "300.25", + "25.72", "2.31", "1.63", - "275.12", - "266.59", - "541.72", + "275.21", + "266.81", + "542.02", "0.00", "123.76", "123.76", - "2438.05", - "1896.34" + "2438.16", + "1896.13" ], "90-100_2": [ "17.76", - "6393.78", + "6393.75", "9.18", - "223.25", + "223.33", "8.58", - "367.11", + "367.10", "0.00", - "5707.13", - "1528.74", - "6154.17", + "5707.02", + "1528.65", + "6153.31", "0.12", - "16.19", - "1544.93", + "16.06", + "1544.71", "43.19", "39.88", "0.52", - "1541.11", - "455.12", - "1996.23", + "1540.89", + "456.55", + "1997.43", "0.00", "96.57", "96.57", - "7231.85", - "5235.62" + "7232.54", + "5235.11" ], "90-95_2": [ "8.87", "1553.42", "5.57", - "135.40", + "135.44", "3.30", "107.30", "0.00", - "1299.58", - "279.64", - "1472.48", + "1299.53", + "279.63", + "1472.41", "0.00", "0.12", - "279.77", + "279.76", "14.63", "1.35", "0.51", - "265.98", - "185.61", - "451.59", + "265.97", + "186.07", + "452.05", "0.00", "48.93", "48.93", - "1772.06", - "1320.47" + "1772.29", + "1320.24" ], "95-99_2": [ "7.10", - "2221.98", + "2221.96", "3.06", - "74.64", + "74.67", "4.05", "155.50", "0.00", - "1951.63", - "513.51", - "2105.81", + "1951.58", + "513.42", + "2105.47", "0.03", - "0.85", - "514.36", + "0.83", + "514.25", "13.68", "7.58", "0.01", - "508.25", - "196.17", - "704.42", + "508.14", + "196.92", + "705.06", "0.00", "32.76", "32.76", - "2516.12", - "1811.70" + "2516.48", + "1811.42" ], "ALL_2": [ "177.52", - "12955.67", - "156.87", - "2782.09", - "20.65", - "648.28", - "0.00", - "9982.30", - "2160.84", - "12504.72", + "12955.64", + "156.88", + "2783.71", + "20.64", + "648.04", + "0.00", + "9981.54", + "2160.77", + "12504.00", "0.20", - "16.51", - "2177.34", - "126.72", + "16.38", + "2177.15", + "126.70", "45.48", - "119.25", - "1976.85", - "1258.76", - "3235.61", + "119.15", + "1976.77", + "1260.40", + "3237.18", "0.00", "1082.59", "1082.59", - "14992.94", - "11757.33" + "14993.74", + "11756.56" ], "Top 1%_2": [ "1.78", "2618.38", "0.55", - "13.21", + "13.22", "1.23", "104.30", "0.00", - "2455.93", + "2455.91", "735.59", - "2575.88", - "0.10", - "15.21", - "750.80", + "2575.43", + "0.09", + "15.10", + "750.69", "14.88", "30.96", "0.00", - "766.88", - "73.35", - "840.23", + "766.77", + "73.55", + "840.33", "0.00", "14.87", "14.87", - "2943.67", + "2943.77", "2103.45" ] } diff --git a/taxcalc/tests/test_parameters.py b/taxcalc/tests/test_parameters.py index 2de33be63..f4552bb14 100644 --- a/taxcalc/tests/test_parameters.py +++ b/taxcalc/tests/test_parameters.py @@ -166,9 +166,7 @@ def test_json_file_contents(tests_path, fname): assert len(valuerow) == len(clab) # check that indexed parameters have all known years in rowlabel list # form_parameters are those whose value is available only on IRS form - form_parameters = ['_AMT_em_pe', - '_ETC_pe_Single', - '_ETC_pe_Married'] + form_parameters = [] if param['cpi_inflated']: error = False known_years = num_known_years @@ -178,12 +176,8 @@ def test_json_file_contents(tests_path, fname): if len(rowlabel) != (known_years - 1): error = True else: - if pname == '_SS_Earnings_c': - if len(rowlabel) != known_years + 2: - error = True - else: - if len(rowlabel) != known_years: - error = True + if len(rowlabel) != known_years: + error = True if error: msg = 'param:<{}>; len(rowlabel)={}; known_years={}' fail = msg.format(pname, len(rowlabel), known_years) diff --git a/taxcalc/tests/test_policy.py b/taxcalc/tests/test_policy.py index ed0fb8f70..e89ca24a0 100644 --- a/taxcalc/tests/test_policy.py +++ b/taxcalc/tests/test_policy.py @@ -121,7 +121,8 @@ def test_multi_year_reform(): [496, 3305, 5460, 6143], [503, 3359, 5548, 6242], [506, 3373, 5572, 6269], - [510, 3400, 5616, 6318]], + [510, 3400, 5616, 6318], + [519, 3461, 5716, 6431]], dtype=np.float64), False, False, inflate=True, @@ -130,7 +131,7 @@ def test_multi_year_reform(): atol=0.01, rtol=0.0) assert np.allclose(getattr(pol, '_STD_Dep'), Policy._expand_array( - np.array([1000, 1000, 1050, 1050, 1050], + np.array([1000, 1000, 1050, 1050, 1050, 1050], dtype=np.float64), False, False, inflate=True, @@ -151,7 +152,7 @@ def test_multi_year_reform(): assert np.allclose(getattr(pol, '_SS_Earnings_c'), Policy._expand_array( np.array([113700, 117000, 118500, 118500, 127200, - 128400, 132900], + 128400], dtype=np.float64), False, False, inflate=True,