From 2e0ff001db274c51448c378dee91daebb7856220 Mon Sep 17 00:00:00 2001
From: Nikhil Woodruff <35577657+nikhilwoodruff@users.noreply.github.com>
Date: Tue, 23 Apr 2024 13:05:38 +0100
Subject: [PATCH 1/3] Fix add_pt_w2_wages logic #48

---
 tax_microdata_benchmarking/adjust_qbi.py | 4 ++--
 1 file changed, 2 insertions(+), 2 deletions(-)

diff --git a/tax_microdata_benchmarking/adjust_qbi.py b/tax_microdata_benchmarking/adjust_qbi.py
index f28b89f3..fe041c94 100644
--- a/tax_microdata_benchmarking/adjust_qbi.py
+++ b/tax_microdata_benchmarking/adjust_qbi.py
@@ -38,8 +38,8 @@ def add_pt_w2_wages(df, time_period: int, verbose: bool = True):
     target = (
         QBID_TOTAL_21
         * qbid_tax_expenditures[
-            time_period + 1
-        ]  # JCT figures are one year behind TC
+            time_period
+        ]
         / qbid_tax_expenditures[2021]
     )
 

From 8b34cce06e053e8bcb212bc9710a69886e35d80d Mon Sep 17 00:00:00 2001
From: Nikhil Woodruff <35577657+nikhilwoodruff@users.noreply.github.com>
Date: Tue, 23 Apr 2024 13:09:07 +0100
Subject: [PATCH 2/3] Add new 31.4% W2 wages figure to main routine

---
 tax_microdata_benchmarking/create_flat_file.py | 2 +-
 1 file changed, 1 insertion(+), 1 deletion(-)

diff --git a/tax_microdata_benchmarking/create_flat_file.py b/tax_microdata_benchmarking/create_flat_file.py
index 373616c8..58254662 100644
--- a/tax_microdata_benchmarking/create_flat_file.py
+++ b/tax_microdata_benchmarking/create_flat_file.py
@@ -779,7 +779,7 @@ def create_stacked_flat_file(
             + stacked_file.e27200,
         )
         stacked_file["PT_binc_w2_wages"] = (
-            qbi * 0.357
+            qbi * 0.314  # Solved in 2021 using adjust_qbi.py
         )  # Solved in 2021 using adjust_qbi.py
         input_data = tc.Records(data=stacked_file, start_year=target_year)
         policy = tc.Policy()

From eb890f8125d1a5d1ab49308392ea50e6af89b7ef Mon Sep 17 00:00:00 2001
From: Nikhil Woodruff <35577657+nikhilwoodruff@users.noreply.github.com>
Date: Tue, 23 Apr 2024 13:10:24 +0100
Subject: [PATCH 3/3] Format

---
 tax_microdata_benchmarking/adjust_qbi.py       | 4 +---
 tax_microdata_benchmarking/create_flat_file.py | 2 +-
 2 files changed, 2 insertions(+), 4 deletions(-)

diff --git a/tax_microdata_benchmarking/adjust_qbi.py b/tax_microdata_benchmarking/adjust_qbi.py
index fe041c94..f2069fa8 100644
--- a/tax_microdata_benchmarking/adjust_qbi.py
+++ b/tax_microdata_benchmarking/adjust_qbi.py
@@ -37,9 +37,7 @@ def add_pt_w2_wages(df, time_period: int, verbose: bool = True):
 
     target = (
         QBID_TOTAL_21
-        * qbid_tax_expenditures[
-            time_period
-        ]
+        * qbid_tax_expenditures[time_period]
         / qbid_tax_expenditures[2021]
     )
 
diff --git a/tax_microdata_benchmarking/create_flat_file.py b/tax_microdata_benchmarking/create_flat_file.py
index 58254662..acb830cf 100644
--- a/tax_microdata_benchmarking/create_flat_file.py
+++ b/tax_microdata_benchmarking/create_flat_file.py
@@ -835,7 +835,7 @@ def summary_analytics(df):
 
 
 def create_all_files():
-    PRIORITY_YEARS = [2021, 2015, 2026, 2023]
+    PRIORITY_YEARS = [2021, 2023, 2026, 2015]
     REMAINING_YEARS = [
         year for year in range(2015, 2027) if year not in PRIORITY_YEARS
     ]