Merge pull request #12 from jdebacker/pres_proposals

Presidential candidate proposals

Author: jdebacker

.github/workflows/build_and_test.yml

@@ -1,4 +1,4 @@
-name: Build Package and Test Source Code [Python 3.7, 3.8, 3.9]
+name: Build Package and Test Source Code [Python 3.10, 3.11, 3.12]
 
 on: [push, pull_request]
 
@@ -7,7 +7,7 @@ jobs:
     runs-on: ubuntu-latest
     strategy:
       matrix:
-        python-version: [3.7, 3.8, 3.9]
+        python-version: ['3.10', '3.11', '3.12']
 
     steps:
       - name: Checkout
@@ -16,7 +16,7 @@ jobs:
           persist-credentials: false
 
       - name: Setup Miniconda using Python ${{ matrix.python-version }}
-        uses: conda-incubator/setup-miniconda@v2
+        uses: conda-incubator/setup-miniconda@v3
         with:
           activate-environment: psl-examples-env
           environment-file: environment.yml

psl_examples/taxcalc/2017_law.json

@@ -1,6 +1,6 @@
 // Title: 2017-law policy extrapolated into the future as if under pre-TCJA law
 // Reform_File_Author: Martin Holmer and Cody Kallen
-// Reform_Reference: 
+// Reform_Reference:
 // Reform_Baseline: current_law_policy.json
 // Reform_Description:
 // - Switch to unchained CPI-U calculation of 2018+ policy parameter values (0)
@@ -75,7 +75,7 @@
     "ALD_DomesticProduction_hc": {"2018": 0},
     "ID_prt": {"2018": 0.03},
     "ID_crt": {"2018": 0.80},
-    "ID_Charity_crt_all": {"2018": 0.5},
+    "ID_Charity_crt_cash": {"2018": 0.5},
     "ID_Casualty_hc": {"2018": 0},
     "ID_AllTaxes_c": {"2018": [9e99, 9e99, 9e99, 9e99, 9e99]},
     "ID_Miscellaneous_hc": {"2018": 0},

psl_examples/taxcalc/2017_law.out.csv

@@ -1,10 +1,10 @@
 RECID,c00100,standard,c04800,iitax,payrolltax
-11,30000.00,6763.08,18923.46,2341.94,4590.00
-12,60000.00,6763.08,48923.46,7692.42,9180.00
-13,460000.00,6763.08,453236.92,132426.64,32794.06
-21,60000.00,13526.15,29220.01,1389.84,9180.00
-22,120000.00,13526.15,89220.01,11728.11,18360.00
+11,30000.00,6763.08,18923.46,541.94,4590.00
+12,60000.00,6763.08,48923.46,5892.42,9180.00
+13,460000.00,6763.08,453236.92,134766.64,30414.80
+21,60000.00,13526.15,29220.01,-2210.16,9180.00
+22,120000.00,13526.15,89220.01,8128.11,18360.00
 23,240000.00,13526.15,209220.01,44612.93,36720.00
-31,30000.00,9958.23,11414.85,-1807.06,4590.00
-32,60000.00,9958.23,41414.85,4501.31,9180.00
-33,120000.00,9958.23,101414.85,19232.33,18360.00
+31,30000.00,9958.23,11414.85,-3607.06,4590.00
+32,60000.00,9958.23,41414.85,2701.31,9180.00
+33,120000.00,9958.23,101414.85,17807.33,18360.00

psl_examples/taxcalc/ARPA.json

@@ -27,8 +27,10 @@
               "2021": 0},
     "UI_thd": {"2020": [150000, 150000, 150000, 150000, 150000],
                "2021": [0, 0, 0, 0, 0]},
-    "CTC_refundable": {"2021": true,
-                       "2022": false},
+    "CTC_is_refundable": {"2021": true,
+                          "2022": false},
+    "ODC_is_refundable": {"2021": true,
+                          "2022": false},
     "CTC_include17": {"2021": true,
                       "2022": false},
     "CTC_new_c": {"2021": 1000,
@@ -47,6 +49,8 @@
                 "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],
+                         "2022": [6130, 6130, 6130, 6130]},
     "EITC_MinEligAge": {"2021": 19,
                         "2022": 25},
     "EITC_MaxEligAge": {"2021": 125,
@@ -59,8 +63,8 @@
                 "2022": 15000},
     "CDCC_ps2": {"2021": 400000,
                  "2022": 9e+99},
-    "CDCC_crt": {"2021": 50.0,
-                 "2022": 35.0},
+    "CDCC_crt": {"2021": 0.5,
+                 "2022": 0.35},
     "CDCC_refundable": {"2021": true,
                         "2022": false},
     "ALD_BusinessLosses_c": {"2026": [283535.22, 567070.42, 283535.22, 283535.22, 567070.42],
@@ -71,4 +75,4 @@
 // - Federal student loan debt forgiven excluded from AGI for 2021-2025
 // - Temporary credits for sick leave and family leave for self-employed filers
 // - Business and employer provisions
-// - Health insurance premium credit changes
+// - Health insurance premium credit changes

psl_examples/taxcalc/ARPA.out.csv

@@ -1,10 +1,10 @@
 RECID,c00100,standard,c04800,iitax,payrolltax
-11.00,30000.00,12387.88,17612.12,1916.47,4590.00
-12.00,60000.00,12387.88,47612.12,6269.39,9180.00
-13.00,460000.00,12387.88,447612.12,131475.72,32794.06
-21.00,60000.00,24775.76,35224.24,-167.07,9180.00
-22.00,120000.00,24775.76,95224.24,8538.77,18360.00
-23.00,240000.00,24775.76,215224.24,35823.39,36720.00
-31.00,30000.00,18632.59,11367.41,-2737.38,4590.00
-32.00,60000.00,18632.59,41367.41,2682.82,9180.00
-33.00,120000.00,18632.59,101367.41,14970.59,18360.00
+11,30000.00,12400.00,17600.00,114.50,4590.00
+12,60000.00,12400.00,47600.00,4462.00,9180.00
+13,460000.00,12400.00,447600.00,133795.00,30414.80
+21,60000.00,24800.00,35200.00,-3771.00,9180.00
+22,120000.00,24800.00,95200.00,4924.00,18360.00
+23,240000.00,24800.00,215200.00,35807.00,36720.00
+31,30000.00,18650.00,11350.00,-4543.93,4590.00
+32,60000.00,18650.00,41350.00,880.00,9180.00
+33,120000.00,18650.00,101350.00,13537.00,18360.00

psl_examples/taxcalc/Biden2020.json

@@ -36,7 +36,7 @@
     "PT_qbid_ps": {"2021": [400000.00, 400000.00, 400000.00, 400000.00, 400000.00],
                            "2026": [0.0, 0.0, 0.0, 0.0, 0.0]},
     "PT_qbid_prt": {"2021": 1.0},
-    "PT_qbid_limit_switch": {"2021": false},
+    "PT_qbid_taxinc_thd": {"2021": [99999999999, 99999999999, 99999999999, 99999999999, 99999999999]},
     "CG_brk3": {"2021": [1000000, 1000000, 1000000, 1000000, 1000000]},
     "CG_rt4": {"2021": 0.396},
     "EITC_MaxEligAge": {"2021": 125},

psl_examples/taxcalc/Biden2020.out.csv

@@ -1,10 +1,10 @@
-RECID,c00100,standard,c04800,iitax,payrolltax
-11,30000,12387.88,17612.12,1916.47,4590
-12,60000,12387.88,47612.12,6269.39,9180
-13,460000,12387.88,447612.12,131475.72,32794.06
-21,60000,24775.76,35224.24,-167.07,9180
-22,120000,24775.76,95224.24,8538.77,18360
-23,240000,24775.76,215224.24,35823.39,36720
-31,30000,18632.59,11367.41,-2737.38,4590
-32,60000,18632.59,41367.41,2682.82,9180
-33,120000,18632.59,101367.41,14970.59,18360
+RECID,c00100,standard,c04800,iitax,payrolltax
+11,30000.00,12400.00,17600.00,114.50,4590.00
+12,60000.00,12400.00,47600.00,4462.00,9180.00
+13,460000.00,12400.00,447600.00,133795.00,30414.80
+21,60000.00,24800.00,35200.00,-3771.00,9180.00
+22,120000.00,24800.00,95200.00,4924.00,18360.00
+23,240000.00,24800.00,215200.00,35807.00,36720.00
+31,30000.00,18650.00,11350.00,-4543.93,4590.00
+32,60000.00,18650.00,41350.00,880.00,9180.00
+33,120000.00,18650.00,101350.00,13537.00,18360.00

psl_examples/taxcalc/BrownKhanna.out.csv

@@ -1,10 +1,10 @@
 RECID,c00100,standard,c04800,iitax,payrolltax
-11,30000.00,6763.08,18923.46,819.40,4590.00
-12,60000.00,6763.08,48923.46,7692.42,9180.00
-13,460000.00,6763.08,453236.92,132426.64,32794.06
-21,60000.00,13526.15,29220.01,-2828.34,9180.00
-22,120000.00,13526.15,89220.01,11728.11,18360.00
+11,30000.00,6763.08,18923.46,-980.60,4590.00
+12,60000.00,6763.08,48923.46,5892.42,9180.00
+13,460000.00,6763.08,453236.92,134766.64,30414.80
+21,60000.00,13526.15,29220.01,-6428.34,9180.00
+22,120000.00,13526.15,89220.01,8128.11,18360.00
 23,240000.00,13526.15,209220.01,44612.93,36720.00
-31,30000.00,9958.23,11414.85,-5138.54,4590.00
-32,60000.00,9958.23,41414.85,4015.28,9180.00
-33,120000.00,9958.23,101414.85,19232.33,18360.00
+31,30000.00,9958.23,11414.85,-6938.54,4590.00
+32,60000.00,9958.23,41414.85,2215.28,9180.00
+33,120000.00,9958.23,101414.85,17807.33,18360.00

psl_examples/taxcalc/CARES.json

@@ -8,14 +8,17 @@
 // - Limit charitable deductions for non-itemizers to $300 (3)
 // - Provide recovery rebate credits of $1200 per adult and $500 per child (4)
 // Reform_Parameter_Map:
-// - 1: ID_Charity_crt_all
+// - 1: ID_Charity_crt_cash
 // - 2: STD_allow_charity_ded_nonitemizers
 // - 3: STD_charity_ded_nonitemizers_max
 // - 4: RRC_*
 {
-    "ID_Charity_crt_all": {"2020": 1.0, "2021": 0.6},
-    "STD_allow_charity_ded_nonitemizers": {"2020": true, "2021": false},
-    "STD_charity_ded_nonitemizers_max": {"2020": 300.0, "2021": 0.0},
+    "ID_Charity_crt_cash": {"2020": 1.0, "2022": 0.6},
+    "STD_allow_charity_ded_nonitemizers": {"2020": true, "2022": false},
+    "STD_charity_ded_nonitemizers_max": {
+        "2020": [300, 600, 300, 300, 300],
+        "2022": [  0,   0,   0,   0,   0]
+    },
     "RRC_ps": {"2020": [75000, 150000, 75000, 112500,150000],
                "2021": [75000, 150000, 75000, 112500,150000]},
     "RRC_prt": {"2020": 0.05, "2021": 0},
@@ -34,4 +37,4 @@
 // - Modification of credit for prior year minimum tax liability of corporations
 // - Modifications of limitation on business interest
 // - Technical amendmentsregardign qualified improvement property
-// - Temporary exception from excise tax for alcohol used to produce hand sanitizer
+// - Temporary exception from excise tax for alcohol used to produce hand sanitizer

psl_examples/taxcalc/CARES.out.csv

@@ -1,10 +1,10 @@
 RECID,c00100,standard,c04800,iitax,payrolltax
-11.0,30000.0,12387.88,17612.120000000003,716.4668000000004,4590.0
-12.0,60000.0,12387.88,47612.12,5069.386800000001,9180.0
-13.0,460000.0,12387.88,447612.12,131475.7218,32792.416639999996
-21.0,60000.0,24775.76,35224.240000000005,-2567.0663999999992,9180.0
-22.0,120000.0,24775.76,95224.24,6138.774600000001,18360.0
-23.0,240000.0,24775.76,215224.24,35823.392199999995,36720.0
-31.0,30000.0,18632.59,11367.41,-3937.3839880000005,4590.0
-32.0,60000.0,18632.59,41367.41,1482.8234000000002,9180.0
-33.0,120000.0,18632.59,101367.41,14145.590000000004,18360.0
+11,30000.00,12400.00,17600.00,714.50,4590.00
+12,60000.00,12400.00,47600.00,5062.00,9180.00
+13,460000.00,12400.00,447600.00,133795.00,30414.80
+21,60000.00,24800.00,35200.00,-2571.00,9180.00
+22,120000.00,24800.00,95200.00,6124.00,18360.00
+23,240000.00,24800.00,215200.00,35807.00,36720.00
+31,30000.00,18650.00,11350.00,-3943.93,4590.00
+32,60000.00,18650.00,41350.00,1480.00,9180.00
+33,120000.00,18650.00,101350.00,14137.00,18360.00