Add 2023 examination data from CBO, TSY, and JCT

tax_microdata_benchmarking/examination/cy23_cbo.csv

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+fy23amt,fy24amt,cy23label,metadata
+,,,"DATA SOURCE:"
+,,,"https://github.com/US-CBO/eval-projections/blob/main/input_data/baselines.csv"
+
+
+2524.85,2474.638,from FY23-24 iitax CBO baselines in 2023-05 report,
+
+,,,"revenue,Individual Income Taxes,Individual Income Taxes,2023-05-01,FALSE,FALSE,2023,1,2524.85"
+,,,"revenue,Individual Income Taxes,Individual Income Taxes,2023-05-01,FALSE,FALSE,2024,2,2474.638"
+
+
+1562.308,1632.919,from FY23-24 paytax CBO baselines in 2023-05 report,
+
+,,,"revenue,Payroll Taxes,Payroll Taxes,2023-05-01,FALSE,FALSE,2023,1,1562.308"
+,,,"revenue,Payroll Taxes,Payroll Taxes,2023-05-01,FALSE,FALSE,2024,2,1632.919"

tax_microdata_benchmarking/examination/cy23_jct.csv

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+,,,"DATA SOURCE:"
+,,,"Table 1 estimates from JCX-59-23 (December 07, 2023)"
+,,,"https://www.jct.gov/publications/2023/jcx-59-23/"
+
+
+122.2,121.9,CTC CY23,
+
+,,,"122.2 121.9:Credit for children and other dependents(p.36)"
+
+
+71.2,74.1,EITC CY23,
+
+,,,"71.2 74.1:Earned income credit(p.37)"
+
+
+45.3,47.7,SSBEN CY23,
+
+,,,"45.3 47.7:Exclusion of untaxed Social Security and railroad retirement benefits(p.38)"
+
+
+-57.3,-54.2,NIIT CY23,
+
+,,,"-57.3 -54.2:Surtax on net investment income(p.33)"
+
+
+265.1,241.9,CGQD CY23,
+
+,,,"265.1 241.9:Reduced rates of tax on dividends and long-term capital gains(p.31)"
+
+
+55.7,57.6,QBID CY23,
+
+,,,"55.7 57.6:20-percent deduction for qualified business income(p.32)"
+
+
+79.8,96.1,ACA PTC CY23,
+
+,,,"79.8 96.1:Subsidies for insurance purchased through health benefit exchanges(p.36)"
+

tax_microdata_benchmarking/examination/cy23_tsy.csv

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+,,,"DATA SOURCE:"
+,,,"Table 2b estimates from FY2024 report (updated March 2023)"
+,,,"https://home.treasury.gov/policy-issues/tax-policy/tax-expenditures"
+
+
+108.36,109.47,CTC CY23,
+
+,,,"67,520 68,130 , Line 135:Child tax credit"
+,,,"Footnote 13: In addition, the effect of the child tax credit on receipts has outlay effects of (in millions of dollars): ...; 2023 $40,840; 2024 $41,340;..."
+
+
+62.48,66.93,EITC CY23,
+
+,,,"2,700 3,010 , Line154:Earned income tax credit"
+,,,"Footnote 14: In addition, the earned income tax credit on receipts has outlay effects of (in millions of dollars): ... 2023 $59,780; 2024 $63,920; ..."
+
+
+
+31.35,31.73,SSBEN CY23,
+
+,,,"31,350 31,730 , Line156:Exclusion of social security benefits: Social Security benefits for retired and disabled workers and spouses"
+
+
+,,,"NIIT Tsy does not have a separate estimate for this item"
+
+
+153.17,156.26,CGQD CY23,
+
+,,,"34,830 36,440 , Line69:Treatment of qualified dividends"
+,,,"118,340 119,820 Line70:Capital gains (except agriculture, timber, iron ore, and coal)"
+
+
+50.23,50.77,QBID CY23,
+
+,,,"50,230 50,770 , Line81:Allow 20-percent deduction to certain pass-through income"
+
+
+54.84,47.28,ACA PTC CY23,
+
+,,,"9,830 7,380 , Line128:Refundable Premium Assistance Tax Credit"
+,,,"Footnote 11: In addition, the premium assistance credit provision has outlay effects (in millions of dollars) as follows: ... 2023 $45,010; 2024 $39,900; ..."
+
+
+,,,"237,400 252,430 , Line123:Exclusion of employer contributions for medical insurance premiums and medical care(excludes effects on payroll tax receipts of FY23:149,18 and FY24:159,42)"

tax_microdata_benchmarking/examination/fy2cy.awk

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+# Convert US federal fiscal year (FY) amount to calendar year (CY) amount
+# using linear interpolation and linear extrapolation to estimate the
+# adjustments for the one quarter difference between the CY and the FY.
+#
+# USAGE:  awk -f fy2cy.awk INFILE
+#
+#   where each non-blank line of the CSV-formatted INFILE contains four fields:
+#   (1) FY1 amount (MUST be empty on a metadata line)
+#   (2) FY2 amount (MUST be empty on a metadata line)
+#   (3) CY1 label (MUST be empty on a metadata line)
+#   (4) metadata (MUST be empty on lines that have non-empty fields 1-3)
+#   The returned amount is an estimate of the CY1 amount corresponding
+#   to the FY1 and FY2 amounts plus the third field containing a label.
+
+BEGIN {
+    # expects CSV-formatted INFILE
+    FS = ","
+    # middle of FY2 Q1 is 0.625 years after the middle of FY1
+    frac = 0.625
+}
+
+NR>1 && NF==4 && $1!=0 && $2!=0 && $4=="" {
+    fy1 = $1
+    growth = $2 - $1
+    fy2q1 = fy1 + frac*growth      # annual amount in first quarter of FY2
+    fy1q1 = fy1 - (1-frac)*growth  # annual amount in first quarter of FY1
+    cy1 = fy1 + 0.25*(fy2q1-fy1q1) # adjust FY1 using first quarter amounts
+    printf "%6.1f   %s\n", cy1, $3
+}

tax_microdata_benchmarking/examination/fy2cy.test

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+fy23amt,fy24amt,cy23label,metadata
+,,,"fy2cy.awk testfile:"
+
+2000,2100,cy amount from two fy amounts,
+
+,,,"Test execution: awk -f fy2cy.awk fy2cy.test"
+,,,"Test results: '2025.0   cy amount from two fy amounts'"