diff --git a/taxcalc/tests/puf_var_wght_means_by_year.csv b/taxcalc/tests/puf_var_wght_means_by_year.csv index 034ea783c..7b0ccd2de 100644 --- a/taxcalc/tests/puf_var_wght_means_by_year.csv +++ b/taxcalc/tests/puf_var_wght_means_by_year.csv @@ -1,10 +1,10 @@ ,description,2013,2014,2015,2016,2017,2018,2019,2020,2021,2022,2023,2024,2025,2026,2027,2028,2029,2030,2031,2032,2033,2034 -c00100,Federal AGI, 50840, 54457, 54942, 55071, 58024, 60318, 61591, 63130, 73017, 72224, 75917, 77963, 80251, 82363, 84515, 86850, 89344, 91950, 94677, 98306, 99812, 102616 +c00100,Federal AGI, 50840, 54457, 54942, 55071, 58024, 60318, 61591, 63130, 73017, 72224, 75916, 77963, 80250, 82362, 84514, 86849, 89344, 91950, 94677, 98306, 99812, 102616 c02500,OASDI benefits in AGI, 1295, 1394, 1416, 1479, 1501, 1587, 1690, 1832, 2005, 2129, 2428, 2659, 2844, 3028, 3214, 3413, 3619, 3833, 4055, 4308, 4459, 4698 c04470,Post-phase-out itemized deduction, 5908, 6037, 6150, 6383, 6563, 6803, 7011, 7493, 7881, 8018, 8324, 8672, 8950, 9288, 9614, 9940, 10266, 10611, 10970, 11450, 11641, 12004 c04600,Post-phase-out personal exemption, 7105, 7131, 7163, 7217, 7149, 7247, 7380, 7471, 7481, 7806, 8373, 8834, 9054, 9248, 9434, 9612, 9797, 9988, 10186, 10398, 10579, 10791 -c04800,Federal regular taxable income, 35753, 39297, 39663, 39591, 42568, 44523, 45416, 46476, 55959, 54603, 57322, 58386, 60072, 61575, 63147, 64912, 66832, 68828, 70916, 73686, 74836, 76970 -c05200,Regular tax on taxable income, 7671, 8731, 8725, 8584, 9499, 10001, 10138, 10475, 13361, 12576, 13165, 13230, 13561, 13847, 14165, 14544, 14965, 15398, 15840, 16404, 16817, 17279 +c04800,Federal regular taxable income, 35753, 39297, 39663, 39591, 42568, 44523, 45416, 46476, 55959, 54603, 57321, 58385, 60072, 61575, 63147, 64911, 66831, 68828, 70916, 73686, 74835, 76970 +c05200,Regular tax on taxable income, 7671, 8731, 8725, 8584, 9499, 10001, 10138, 10475, 13361, 12576, 13165, 13230, 13561, 13847, 14165, 14544, 14965, 15398, 15840, 16404, 16816, 17278 c07180,Child care credit, 17, 17, 17, 17, 17, 17, 17, 17, 0, 17, 17, 17, 17, 17, 17, 17, 17, 17, 17, 17, 16, 16 c07220,Child tax credit (adjusted), 158, 155, 147, 143, 139, 134, 129, 124, 359, 116, 107, 101, 97, 94, 91, 88, 85, 82, 80, 77, 74, 72 c09600,Federal AMT liability, 212, 227, 240, 251, 268, 280, 288, 317, 351, 339, 347, 357, 371, 387, 400, 415, 430, 446, 458, 487, 496, 513 @@ -67,7 +67,7 @@ e87530,Adjusted qualified lifetime learning expenses for all students, 93, eitc,Federal EITC, 376, 369, 364, 352, 342, 340, 341, 347, 324, 335, 363, 385, 391, 395, 399, 403, 407, 411, 417, 425, 429, 436 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, 0, 0, 0, 0, 0, 0 g20500,Itemizable gross (before 10% AGI disregard) casualty or theft loss, 29, 30, 31, 32, 33, 35, 36, 38, 40, 41, 42, 44, 47, 48, 50, 52, 55, 57, 60, 63, 62, 66 -iitax,Federal income tax liability, 6550, 7474, 7521, 7477, 8281, 8755, 8952, 6544, 9149, 11189, 11708, 11835, 12204, 12533, 12876, 13267, 13691, 14122, 14560, 15122, 15521, 15974 +iitax,Federal income tax liability, 6550, 7474, 7521, 7477, 8281, 8755, 8952, 6544, 9149, 11189, 11708, 11835, 12203, 12533, 12876, 13267, 13691, 14122, 14560, 15122, 15521, 15974 k1bx14p,Partner self-employment earnings/loss for taxpayer (included in e26270 total), -213, -239, -187, -162, -144, -139, -133, -129, -156, -168, -183, -181, -178, -175, -168, -158, -146, -124, -103, -67, -149, -123 k1bx14s,Partner self-employment earnings/loss for spouse (included in e26270 total), -7, -9, 0, 2, 8, 10, 11, 11, 13, 14, 14, 14, 15, 16, 18, 21, 25, 27, 31, 34, 28, 33 nu06,Number of dependents under 6 years old, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0 @@ -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, 1, 1, 1, 1, 1, 1 p22250,Sch D: Net short-term capital gains/losses, -120, -173, -172, -151, -195, -212, -202, -267, -481, -308, -330, -304, -299, -292, -288, -288, -290, -293, -284, -286, -326, -335 p23250,Sch D: Net long-term capital gains/losses, 2284, 3191, 3138, 2776, 3680, 3912, 3596, 4616, 8212, 5153, 5389, 4987, 4839, 4662, 4598, 4612, 4669, 4756, 4864, 5023, 5090, 5224 -payrolltax,Payroll taxes (ee+er) for OASDI+HI, 5193, 5382, 5440, 5516, 5676, 5834, 6009, 6042, 6437, 6824, 7146, 7406, 7654, 7894, 8123, 8356, 8597, 8851, 9119, 9479, 9575, 9841 +payrolltax,Payroll taxes (ee+er) for OASDI+HI, 5193, 5382, 5440, 5516, 5676, 5834, 6009, 6042, 6437, 6824, 7161, 7422, 7670, 7911, 8141, 8374, 8616, 8870, 9138, 9499, 9596, 9862 pencon_p,Contributions to defined-contribution pension plans for taxpayer, 856, 897, 916, 941, 963, 996, 1029, 1030, 1107, 1185, 1239, 1282, 1326, 1368, 1408, 1448, 1491, 1532, 1578, 1638, 1655, 1698 pencon_s,Contributions to defined-contribution pension plans for spouse, 393, 410, 421, 424, 440, 452, 466, 466, 500, 535, 558, 577, 595, 612, 629, 645, 661, 678, 695, 720, 738, 756 diff --git a/taxcalc/tests/pufcsv_agg_expect.csv b/taxcalc/tests/pufcsv_agg_expect.csv index d3b8c3a4a..f9862f3bb 100644 --- a/taxcalc/tests/pufcsv_agg_expect.csv +++ b/taxcalc/tests/pufcsv_agg_expect.csv @@ -1,26 +1,26 @@ ,2017,2018,2019,2020,2021,2022,2023,2024,2025,2026 Returns (#m),190.9,194.3,197.3,200.1,202.9,205.6,208.4,211.2,214.0,216.8 -AGI ($b),11078.7,11816.6,12247.2,12722.3,14930.0,14973.9,15955.0,16597.5,17310.2,17852.5 -Itemizers (#m),45.7,19.4,20.0,21.0,22.6,22.8,21.6,21.1,21.2,51.9 -Itemized Deduction ($b),1274.3,602.7,633.9,692.3,761.9,782.7,786.5,805.6,831.9,2047.9 -Standard Deduction Filers (#m),145.2,174.8,177.2,178.5,179.6,182.8,186.8,190.0,192.8,164.8 -Standard Deduction ($b),1239.3,2865.3,2954.5,3025.8,3081.1,3234.0,3549.8,3811.2,3966.7,1856.2 +AGI ($b),11078.7,11816.6,12247.2,12722.3,14930.0,14973.9,15955.0,16597.5,17310.2,17852.4 +Itemizers (#m),45.7,19.4,20.0,21.0,22.6,22.8,21.7,21.2,21.3,51.9 +Itemized Deduction ($b),1274.3,602.7,633.9,692.3,761.9,782.7,788.7,808.0,835.0,2048.0 +Standard Deduction Filers (#m),145.2,174.8,177.2,178.5,179.6,182.8,186.7,189.9,192.6,164.8 +Standard Deduction ($b),1239.3,2865.3,2954.5,3025.8,3081.1,3234.0,3537.5,3797.9,3952.2,1853.4 Personal Exemption ($b),1365.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,1959.2 -Taxable Income ($b),8112.2,9179.2,9520.5,9907.3,12003.2,11927.7,12692.4,13124.8,13697.6,13377.8 -Regular Tax ($b),1656.8,1712.3,1778.2,1838.3,2281.5,2282.7,2421.7,2488.0,2599.2,2792.6 -AMT Income ($b),10512.4,11343.5,11749.7,12180.1,14330.8,14356.1,15324.3,15944.7,16632.8,16934.0 +Taxable Income ($b),8112.2,9179.2,9520.5,9907.3,12003.2,11927.7,12697.8,13130.6,13703.7,13378.4 +Regular Tax ($b),1656.8,1712.3,1778.2,1838.3,2281.5,2282.7,2423.4,2489.8,2601.1,2792.7 +AMT Income ($b),10512.4,11343.5,11749.7,12180.1,14330.8,14356.1,15323.1,15943.2,16630.7,16933.8 AMT Liability ($b),51.3,22.1,23.0,25.1,27.8,27.4,28.8,30.3,31.8,85.1 AMT Filers (#m),5.7,0.2,0.2,0.3,0.4,0.3,0.3,0.3,0.3,7.4 -Tax before Credits ($b),1708.1,1734.4,1801.1,1863.4,2309.4,2310.1,2450.5,2518.3,2631.0,2877.6 -Refundable Credits ($b),102.9,117.5,118.5,642.0,802.6,119.2,127.0,133.0,135.2,121.9 -Nonrefundable Credits ($b),67.0,127.3,129.2,128.5,47.6,141.0,143.3,143.9,145.7,77.7 +Tax before Credits ($b),1708.1,1734.4,1801.1,1863.4,2309.4,2310.1,2452.2,2520.2,2632.9,2877.8 +Refundable Credits ($b),102.9,117.5,118.5,642.0,802.6,119.2,126.9,132.8,135.0,121.8 +Nonrefundable Credits ($b),67.0,127.3,129.2,128.5,47.6,141.0,143.3,144.0,145.7,77.7 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),40.0,44.8,43.6,52.9,84.9,61.5,66.5,65.2,66.0,64.2 -Ind Income Tax ($b),1578.2,1534.3,1597.0,1145.8,1544.0,2111.5,2246.7,2306.7,2416.1,2742.2 -Payroll Taxes ($b),1083.8,1133.3,1185.4,1209.0,1306.0,1403.4,1489.3,1563.9,1637.9,1711.0 -Combined Liability ($b),2662.0,2667.7,2782.4,2354.8,2850.0,3514.9,3736.0,3870.6,4054.0,4453.2 -With Income Tax <= 0 (#m),92.8,98.6,99.7,131.7,125.0,100.3,101.9,103.4,104.4,101.0 -With Combined Tax <= 0 (#m),63.4,65.6,66.8,102.1,94.5,68.9,70.2,71.6,72.6,72.4 +Ind Income Tax ($b),1578.2,1534.3,1597.0,1145.8,1544.0,2111.5,2248.5,2308.6,2418.2,2742.6 +Payroll Taxes ($b),1083.8,1133.3,1185.4,1209.0,1306.0,1403.4,1492.6,1567.4,1641.5,1714.7 +Combined Liability ($b),2662.0,2667.7,2782.4,2354.8,2850.0,3514.9,3741.1,3876.0,4059.6,4457.3 +With Income Tax <= 0 (#m),92.8,98.6,99.7,131.7,125.0,100.3,101.8,103.4,104.3,100.9 +With Combined Tax <= 0 (#m),63.4,65.6,66.8,102.1,94.5,68.9,70.2,71.6,72.6,72.3 UBI Benefits ($b),0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0 "Total Benefits, Consumption Value ($b)",1052.3,1104.9,1175.3,1243.9,1476.4,1411.5,1569.5,1707.8,1818.1,1924.4 Total Benefits Cost ($b),1052.3,1104.9,1175.3,1243.9,1476.4,1411.5,1569.5,1707.8,1818.1,1924.4 diff --git a/taxcalc/tests/test_policy.py b/taxcalc/tests/test_policy.py index b63fa7206..41ba8db3e 100644 --- a/taxcalc/tests/test_policy.py +++ b/taxcalc/tests/test_policy.py @@ -1030,13 +1030,6 @@ def test_raise_errors_regression(): assert pol.errors -# Test update and indexing rules as defined in the Parameters docstring. -# -# Each of the following tests implements a Tax-Calculator style reform and -# a pt styled reform, checks that the updated values are equal, and then, -# tests that values were extended and indexed (or not indexed) correctly. - - def test_simple_adj(): """ Test updating a 2D parameter that is indexed to inflation.