Merge pull request #2966 from martinholmer/6-1-0

jdebacker · web-flow · commit af6533bdbb1b · 2025-10-13T15:38:07.000-04:00
Prepare release 6.1.0
diff --git a/docs/about/releases.md b/docs/about/releases.md
@@ -5,6 +5,28 @@ Go
 for a complete commit history.
 
 
+2025-10-11 Release 6.1.0
+------------------------
+(last merged pull request is
+[#2965](https://github.com/PSLmodels/Tax-Calculator/pull/2965))
+
+**This is an enhancement release.**
+
+**API Changes**
+
+**New Features**
+
+- Rename two policy parameters to clarify they are addons not levels
+  [[#2965](https://github.com/PSLmodels/Tax-Calculator/pull/2965) by
+  Martin Holmer]
+
+- Update dependencies in `environment.yml` and `conda.recipe/meta.yaml` files
+  [[#2964](https://github.com/PSLmodels/Tax-Calculator/pull/2964) by
+  Martin Holmer]
+
+**Bug Fixes**
+
+
 2025-09-24 Release 6.0.0
 ------------------------
 (last merged pull request is
diff --git a/docs/index.md b/docs/index.md
@@ -54,7 +54,7 @@ cross-model validation work with NBER's TAXSIM-35 model is described
 
 ## Latest release
 
-{doc}`6.0.0 (2025-09-24) <about/releases>`
+{doc}`6.1.0 (2025-10-11) <about/releases>`
 
 If you are already using Tax-Calculator, upgrade using the following command:
 ```
diff --git a/setup.py b/setup.py
@@ -7,7 +7,7 @@
 with open("README.md", "r", encoding="utf-8") as f:
     longdesc = f.read()
 
-VERSION = "6.0.0"
+VERSION = "6.1.0"
 
 config = {
     "description": "Tax-Calculator",
diff --git a/taxcalc.egg-info/PKG-INFO b/taxcalc.egg-info/PKG-INFO
@@ -1,6 +1,6 @@
 Metadata-Version: 2.4
 Name: taxcalc
-Version: 6.0.0
+Version: 6.1.0
 Summary: Tax-Calculator
 Home-page: https://github.com/PSLmodels/Tax-Calculator
 Download-URL: https://github.com/PSLmodels/Tax-Calculator
diff --git a/taxcalc/__init__.py b/taxcalc/__init__.py
@@ -14,6 +14,6 @@
 from taxcalc.utils import *
 from taxcalc.cli import *
 
-__version__ = '6.0.0'
+__version__ = '6.1.0'
 __min_python3_version__ = 11
 __max_python3_version__ = 13
diff --git a/taxcalc/calcfunctions.py b/taxcalc/calcfunctions.py
@@ -1871,7 +1871,7 @@ def AMT(e07300, dwks13, standard, f6251, c00100, c18300, taxbc,
         dwks14, c05700, e62900, e00700, dwks10, age_head, age_spouse,
         earned, cmbtp, qbided,
         AMT_child_em_c_age, AMT_brk1,
-        AMT_em, AMT_prt, AMT_rt1, AMT_rt2,
+        AMT_em, AMT_prt, AMT_rt1, AMT_rt2_addon,
         AMT_child_em, AMT_em_ps, AMT_em_pe,
         AMT_CG_brk1, AMT_CG_brk2, AMT_CG_brk3, AMT_CG_rt1, AMT_CG_rt2,
         AMT_CG_rt3, AMT_CG_rt4, c05800, c09600, c62100):
@@ -1946,8 +1946,8 @@ def AMT(e07300, dwks13, standard, f6251, c00100, c18300, taxbc,
         AMT exemption phaseout rate
     AMT_rt1: float
         AMT rate 1
-    AMT_rt2: float
-        Additional AMT rate for AMT taxable income about AMT bracket 1
+    AMT_rt2_addon: float
+        Additional AMT rate for AMT taxable income above AMT bracket 1
     AMT_child_em: float
         Child AMT exemption additional income base
     AMT_em_ps: list
@@ -1977,14 +1977,14 @@ def AMT(e07300, dwks13, standard, f6251, c00100, c18300, taxbc,
     c09600: float
         Alternative Minimum Tax (AMT) liability
     c62100: float
-        Alternative Minimum Tax (AMT)
+        Alternative Minimum Tax (AMT) taxable income
 
     Returns
     -------
     c62100: float
-        Alternative Minimum Tax (AMT)
+        Alternative Minimum Tax (AMT) taxable income
     c09600: float
-        Alternative Minimum Tax (AMT) liability
+        Alternative Minimum Tax (AMT) tax liability
     c05800: float
         Total (regular + AMT) income tax liability before credits
     """
@@ -2012,7 +2012,7 @@ def AMT(e07300, dwks13, standard, f6251, c00100, c18300, taxbc,
         line29 = min(line29, earned + AMT_child_em)
     line30 = max(0., c62100 - line29)
     line3163 = (AMT_rt1 * line30 +
-                AMT_rt2 * max(0., (line30 - (AMT_brk1 / sep))))
+                AMT_rt2_addon * max(0., (line30 - (AMT_brk1 / sep))))
     if dwks10 > 0. or dwks13 > 0. or dwks14 > 0. or dwks19 > 0. or e24515 > 0.:
         # complete Form 6251, Part III (line36 is equal to line30)
         line37 = dwks13
@@ -2021,7 +2021,7 @@ def AMT(e07300, dwks13, standard, f6251, c00100, c18300, taxbc,
         line40 = min(line30, line39)
         line41 = max(0., line30 - line40)
         line42 = (AMT_rt1 * line41 +
-                  AMT_rt2 * max(0., (line41 - (AMT_brk1 / sep))))
+                  AMT_rt2_addon * max(0., (line41 - (AMT_brk1 / sep))))
         line44 = dwks14
         line45 = max(0., AMT_CG_brk1[MARS - 1] - line44)
         line46 = min(line30, line37)
@@ -2268,7 +2268,7 @@ def EITCamount(basic_frac, phasein_rate, earnings, max_amount,
 @iterate_jit(nopython=True)
 def EITC(MARS, DSI, EIC, c00100, e00300, e00400, e00600, c01000,
          e02000, e26270, age_head, age_spouse, earned, earned_p, earned_s,
-         EITC_ps, EITC_MinEligAge, EITC_MaxEligAge, EITC_ps_MarriedJ,
+         EITC_ps, EITC_MinEligAge, EITC_MaxEligAge, EITC_ps_addon_MarriedJ,
          EITC_rt, EITC_c, EITC_prt, EITC_basic_frac,
          EITC_InvestIncome_c, EITC_excess_InvestIncome_rt,
          EITC_indiv, EITC_sep_filers_elig, c59660):
@@ -2315,7 +2315,7 @@ def EITC(MARS, DSI, EIC, c00100, e00300, e00400, e00600, c01000,
         Minimum age for childless EITC eligibility
     EITC_MaxEligAge: int
         Maximum age for childless EITC eligibility
-    EITC_ps_MarriedJ: list
+    EITC_ps_addon_MarriedJ: list
         Extra earned income credit phaseout start AGI for
         married filling jointly
     EITC_rt: list
@@ -2360,7 +2360,7 @@ def EITC(MARS, DSI, EIC, c00100, e00300, e00400, e00600, c01000,
             c59660 = eitc
 
     if MARS == 2:
-        po_start = EITC_ps[EIC] + EITC_ps_MarriedJ[EIC]
+        po_start = EITC_ps[EIC] + EITC_ps_addon_MarriedJ[EIC]
         if not EITC_indiv:
             # filing unit EITC rather than individual EITC
             eitc = EITCamount(EITC_basic_frac,
diff --git a/taxcalc/cli/input_data_tests/cps-35-params.baseline b/taxcalc/cli/input_data_tests/cps-35-params.baseline
@@ -139,7 +139,7 @@
 2035 AMT_child_em_c_age 18
 2035 AMT_rt1 0.26
 2035 AMT_brk1 299210.27
-2035 AMT_rt2 0.02
+2035 AMT_rt2_addon 0.02
 2035 AMT_em_pe 782447.7
 2035 CDCC_c 3000.0
 2035 CDCC_ps1 15000.0
@@ -168,7 +168,7 @@
 2035 EITC_basic_frac 0.0
 2035 EITC_prt [0.0765 0.1598 0.2106 0.2106]
 2035 EITC_ps [13289.89 29220.23 29220.23 29220.23]
-2035 EITC_ps_MarriedJ [8897.48 8909.99 8909.99 8909.99]
+2035 EITC_ps_addon_MarriedJ [8897.48 8909.99 8909.99 8909.99]
 2035 EITC_MinEligAge 25
 2035 EITC_MaxEligAge 64
 2035 EITC_InvestIncome_c 14954.24
diff --git a/taxcalc/cli/input_data_tests/cps-35-params.reform b/taxcalc/cli/input_data_tests/cps-35-params.reform
@@ -139,7 +139,7 @@
 2035 AMT_child_em_c_age 18
 2035 AMT_rt1 0.26
 2035 AMT_brk1 299210.27
-2035 AMT_rt2 0.02
+2035 AMT_rt2_addon 0.02
 2035 AMT_em_pe 782447.7
 2035 CDCC_c 3000.0
 2035 CDCC_ps1 15000.0
@@ -168,7 +168,7 @@
 2035 EITC_basic_frac 0.0
 2035 EITC_prt [0.0765 0.1598 0.2106 0.2106]
 2035 EITC_ps [13289.89 29220.23 29220.23 29220.23]
-2035 EITC_ps_MarriedJ [8897.48 8909.99 8909.99 8909.99]
+2035 EITC_ps_addon_MarriedJ [8897.48 8909.99 8909.99 8909.99]
 2035 EITC_MinEligAge 25
 2035 EITC_MaxEligAge 64
 2035 EITC_InvestIncome_c 14954.24
diff --git a/taxcalc/cli/input_data_tests/puf-35-params.baseline b/taxcalc/cli/input_data_tests/puf-35-params.baseline
@@ -139,7 +139,7 @@
 2035 AMT_child_em_c_age 18
 2035 AMT_rt1 0.26
 2035 AMT_brk1 299210.27
-2035 AMT_rt2 0.02
+2035 AMT_rt2_addon 0.02
 2035 AMT_em_pe 782447.7
 2035 CDCC_c 3000.0
 2035 CDCC_ps1 15000.0
@@ -168,7 +168,7 @@
 2035 EITC_basic_frac 0.0
 2035 EITC_prt [0.0765 0.1598 0.2106 0.2106]
 2035 EITC_ps [13289.89 29220.23 29220.23 29220.23]
-2035 EITC_ps_MarriedJ [8897.48 8909.99 8909.99 8909.99]
+2035 EITC_ps_addon_MarriedJ [8897.48 8909.99 8909.99 8909.99]
 2035 EITC_MinEligAge 25
 2035 EITC_MaxEligAge 64
 2035 EITC_InvestIncome_c 14954.24
diff --git a/taxcalc/cli/input_data_tests/puf-35-params.reform b/taxcalc/cli/input_data_tests/puf-35-params.reform
@@ -139,7 +139,7 @@
 2035 AMT_child_em_c_age 18
 2035 AMT_rt1 0.26
 2035 AMT_brk1 299210.27
-2035 AMT_rt2 0.02
+2035 AMT_rt2_addon 0.02
 2035 AMT_em_pe 782447.7
 2035 CDCC_c 3000.0
 2035 CDCC_ps1 15000.0
@@ -168,7 +168,7 @@
 2035 EITC_basic_frac 0.0
 2035 EITC_prt [0.0765 0.1598 0.2106 0.2106]
 2035 EITC_ps [13289.89 29220.23 29220.23 29220.23]
-2035 EITC_ps_MarriedJ [8897.48 8909.99 8909.99 8909.99]
+2035 EITC_ps_addon_MarriedJ [8897.48 8909.99 8909.99 8909.99]
 2035 EITC_MinEligAge 25
 2035 EITC_MaxEligAge 64
 2035 EITC_InvestIncome_c 14954.24
diff --git a/taxcalc/cli/input_data_tests/tmd-35-params.baseline b/taxcalc/cli/input_data_tests/tmd-35-params.baseline
@@ -139,7 +139,7 @@
 2035 AMT_child_em_c_age 18
 2035 AMT_rt1 0.26
 2035 AMT_brk1 299210.27
-2035 AMT_rt2 0.02
+2035 AMT_rt2_addon 0.02
 2035 AMT_em_pe 782447.7
 2035 CDCC_c 3000.0
 2035 CDCC_ps1 15000.0
@@ -168,7 +168,7 @@
 2035 EITC_basic_frac 0.0
 2035 EITC_prt [0.0765 0.1598 0.2106 0.2106]
 2035 EITC_ps [13289.89 29220.23 29220.23 29220.23]
-2035 EITC_ps_MarriedJ [8897.48 8909.99 8909.99 8909.99]
+2035 EITC_ps_addon_MarriedJ [8897.48 8909.99 8909.99 8909.99]
 2035 EITC_MinEligAge 25
 2035 EITC_MaxEligAge 64
 2035 EITC_InvestIncome_c 14954.24
diff --git a/taxcalc/cli/input_data_tests/tmd-35-params.reform b/taxcalc/cli/input_data_tests/tmd-35-params.reform
@@ -139,7 +139,7 @@
 2035 AMT_child_em_c_age 18
 2035 AMT_rt1 0.26
 2035 AMT_brk1 299210.27
-2035 AMT_rt2 0.02
+2035 AMT_rt2_addon 0.02
 2035 AMT_em_pe 782447.7
 2035 CDCC_c 3000.0
 2035 CDCC_ps1 15000.0
@@ -168,7 +168,7 @@
 2035 EITC_basic_frac 0.0
 2035 EITC_prt [0.0765 0.1598 0.2106 0.2106]
 2035 EITC_ps [13289.89 29220.23 29220.23 29220.23]
-2035 EITC_ps_MarriedJ [8897.48 8909.99 8909.99 8909.99]
+2035 EITC_ps_addon_MarriedJ [8897.48 8909.99 8909.99 8909.99]
 2035 EITC_MinEligAge 25
 2035 EITC_MaxEligAge 64
 2035 EITC_InvestIncome_c 14954.24
diff --git a/taxcalc/policy.py b/taxcalc/policy.py
@@ -55,8 +55,7 @@ def number_of_years(last_budget_year=LAST_BUDGET_YEAR):
         return last_budget_year - Policy.JSON_START_YEAR + 1
 
     # NOTE: the following three data structures use internal parameter names:
-    # (1) specify which Policy parameters have been removed or renamed recently
-    #     where "recently" means in the last major release
+    # (1) specify which Policy parameters have been removed or renamed
     REMOVED_PARAMS = {
         # following parameters were renamed in PR 2918
         'SS_thd50': 'was renamed SS_thd1 in Tax-Calculator 5.0.0',
@@ -110,9 +109,13 @@ def number_of_years(last_budget_year=LAST_BUDGET_YEAR):
         'ID_reduction_other_rate': (
             'was renamed ID_reduction_rate in Tax-Calculator 5.1.0'
         ),
+        # following parameters were renamed in PR 2965
+        'AMT_rt2': 'was renamed AMT_rt2_addon in Tax-Calculator 6.1.0',
+        'EITC_ps_MarriedJ': (
+            'was renamed EITC_ps_addon_MarriedJ in Tax-Calculator 6.1.0'
+        ),
     }
-    # (2) specify which Policy parameters have been redefined recently
-    #     where "recently" means in the last major release
+    # (2) specify which Policy parameters have been redefined
     REDEFINED_PARAMS = {}
     # (3) specify which Policy parameters are wage (rather than price) indexed
     WAGE_INDEXED_PARAMS = ['SS_Earnings_c', 'SS_Earnings_thd']
diff --git a/taxcalc/policy_current_law.json b/taxcalc/policy_current_law.json
@@ -17502,9 +17502,9 @@
             "cps": true
         }
     },
-    "AMT_rt2": {
+    "AMT_rt2_addon": {
         "title": "Additional AMT rate for AMT taxable income above AMT bracket 1",
-        "description": "The additional tax rate applied to the portion of AMT income above the AMT bracket 1.",
+        "description": "The additional tax rate applied to the portion of AMT income above the AMT bracket 1, which means that AMT_rt2_addon equals AMT_rt2 minus AMT_rt1.",
         "notes": "This is the additional tax rate (on top of AMT rate 1) for AMT income above AMT bracket 1.",
         "section_1": "Personal Income",
         "section_2": "Alternative Minimum Tax",
@@ -17519,8 +17519,8 @@
         ],
         "validators": {
             "range": {
-                "min": 0,
-                "max": 1
+                "min": 0.0,
+                "max": 0.1
             }
         },
         "compatible_data": {
@@ -19734,9 +19734,9 @@
             "cps": true
         }
     },
-    "EITC_ps_MarriedJ": {
+    "EITC_ps_addon_MarriedJ": {
         "title": "Extra earned income credit phaseout start AGI for married filling jointly",
-        "description": "This is the additional amount added on the regular phaseout start amount for taxpayers with filling status of married filing jointly.",
+        "description": "This is the additional amount added on the regular phaseout start amount for taxpayers with filling status of married filing jointly, which means that EITC_ps_addon_MarriedJ equals EITC_ps_MarriedJ minus EITC_ps.",
         "notes": "",
         "section_1": "Refundable Credits",
         "section_2": "Earned Income Tax Credit",
diff --git a/taxcalc/reforms/2017_law.json b/taxcalc/reforms/2017_law.json
@@ -99,7 +99,7 @@
     "AMT_brk1": {"2017": 187800},
     "EITC_c": {"2017": [510, 3400, 5616, 6318]},
     "EITC_ps": {"2017": [8340, 18340, 18340, 18340]},
-    "EITC_ps_MarriedJ": {"2017": [5600, 5600, 5600, 5600]},
+    "EITC_ps_addon_MarriedJ": {"2017": [5600, 5600, 5600, 5600]},
     "EITC_InvestIncome_c": {"2017": 3450},
     "ETC_pe_Single": {"2017": 66},
     "ETC_pe_Married": {"2017": 132},
diff --git a/taxcalc/reforms/ARPA.json b/taxcalc/reforms/ARPA.json
@@ -49,7 +49,7 @@
                 "2022": [0.0765, 0.34, 0.4, 0.45]},
     "EITC_ps": {"2021": [11610, 19464.12, 19464.12, 19464.12],
                 "2022": [9160, 20130, 20130, 20130]},
-    "EITC_ps_MarriedJ": {"2021": [5940, 5950, 5950, 5950],
+    "EITC_ps_addon_MarriedJ": {"2021": [5940, 5950, 5950, 5950],
                          "2022": [6130, 6130, 6130, 6130]},
     "EITC_MinEligAge": {"2021": 19,
                         "2022": 25},
diff --git a/taxcalc/reforms/Renacci.json b/taxcalc/reforms/Renacci.json
@@ -47,7 +47,7 @@
         "2017": [19730.0, 19730.0, 19730.0, 19730.0, 19730.0]
     },
     "AMT_rt1": {"2017": 0},
-    "AMT_rt2": {"2017": 0},
+    "AMT_rt2_addon": {"2017": 0},
     "CG_nodiff": {"2017": true},
     "EITC_c": {"2017": [1020, 4760, 7862, 8845]}
 }
diff --git a/taxcalc/reforms/TCJA.json b/taxcalc/reforms/TCJA.json
@@ -123,7 +123,7 @@
     "EITC_c": {"2018": [519, 3461, 5716, 6431]},
     "EITC_MaxEligAge": {"2022":125, "2023": 125},
     "EITC_ps": {"2018": [8490, 18660, 18660, 18660]},
-    "EITC_ps_MarriedJ": {"2018": [5680, 5690, 5690, 5690]},
+    "EITC_ps_addon_MarriedJ": {"2018": [5680, 5690, 5690, 5690]},
     "EITC_InvestIncome_c": {"2018": 3500},
     "ETC_pe_Single": {"2018": 67},
     "ETC_pe_Married": {"2018": 134},
diff --git a/taxcalc/reforms/Trump2016.json b/taxcalc/reforms/Trump2016.json
@@ -37,7 +37,7 @@
     "CG_brk1": {"2017": [37500, 75000, 37500, 37500, 75000]},
     "CG_brk2": {"2017": [112500, 225000, 112500, 112500, 225000]},
     "AMT_rt1": {"2017": 0},
-    "AMT_rt2": {"2017": 0},
+    "AMT_rt2_addon": {"2017": 0},
     "NIIT_rt": {"2017": 0},
     "STD": {"2017": [15000, 30000, 15000, 15000, 30000]},
     "II_em": {"2017": 0},
diff --git a/taxcalc/reforms/Trump2017.json b/taxcalc/reforms/Trump2017.json
@@ -23,7 +23,7 @@
     "II_rt6": {"2017": 0.35},
     "II_rt7": {"2017": 0.35},
     "AMT_rt1": {"2017": 0},
-    "AMT_rt2": {"2017": 0},
+    "AMT_rt2_addon": {"2017": 0},
     "NIIT_rt": {"2017": 0},
     "STD": {"2017": [12700, 25400, 12700, 18700, 25400]},
     "ID_StateLocalTax_hc": {"2017": 1.0},
diff --git a/taxcalc/reforms/rounding.json b/taxcalc/reforms/rounding.json
@@ -205,7 +205,7 @@
         "2024": [10330, 22720, 22720, 22720],
         "2025": [10620, 23350, 23350, 23350]
     },
-    "EITC_ps_MarriedJ": {
+    "EITC_ps_addon_MarriedJ": {
         "2019": [5800, 5790, 5790, 5790],
         "2020": [5890, 5890, 5890, 5890],
         "2021": [5940, 5950, 5950, 5950],
diff --git a/taxcalc/tests/reforms.json b/taxcalc/tests/reforms.json
@@ -365,7 +365,7 @@
   "38": {
       "baseline": "2017_law.json",
       "start_year": 2015,
-      "value": {"AMT_rt2": 0.04},
+      "value": {"AMT_rt2_addon": 0.04},
       "name": "Increase AMT rate above the surtax threshold by 2 pts",
       "output_type": "iitax",
       "compare_with": {}
diff --git a/taxcalc/tests/test_4package.py b/taxcalc/tests/test_4package.py
diff --git a/taxcalc/tests/test_calcfunctions.py b/taxcalc/tests/test_calcfunctions.py
diff --git a/taxcalc/tests/test_reforms.py b/taxcalc/tests/test_reforms.py
diff --git a/update_pcl.py b/update_pcl.py
