Merge pull request #83 from rickecon/irs

Merging
TheCGO · Oct 4, 2024 · fbfe609 · fbfe609
2 parents bf28953 + 73b720b
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diff --git a/CHANGELOG.md b/CHANGELOG.md
@@ -5,6 +5,13 @@ All notable changes to this project will be documented in this file.
 The format is based on [Keep a Changelog](https://keepachangelog.com/en/1.0.0/),
 and this project adheres to [Semantic Versioning](https://semver.org/spec/v2.0.0.html).
 
+## [0.3.1] - 2024-10-04 12:00:00
+
+### Added
+
+- Updates IRS rate threshholds and standard deduction amounts in `parameters.gov.irs.income.bracket.yaml` and in `parameters.gov.irs.deductions.standard.amount.yaml`
+- Renames `WIDOW` filer type to `SURVIVING_SPOUSE`
+
 ## [0.3.0] - 2024-10-03 02:00:00
 
 ### Added
@@ -218,6 +225,7 @@ and this project adheres to [Semantic Versioning](https://semver.org/spec/v2.0.0
 - First prototype version based off of openfisca-us and tax-calculator.
 
 
+[0.3.1]: https://github.com/TheCGO/fiscalsim-us/compare/v0.3.0...v0.3.1
 [0.3.0]: https://github.com/TheCGO/fiscalsim-us/compare/v0.2.9...v0.3.0
 [0.2.9]: https://github.com/TheCGO/fiscalsim-us/compare/v0.2.8...v0.2.9
 [0.2.8]: https://github.com/TheCGO/fiscalsim-us/compare/v0.2.7...v0.2.8

diff --git a/changelog.yaml b/changelog.yaml
@@ -197,3 +197,9 @@
       - Updates South Carolina tax logic and tests.
       - Replaces Mambaforge Python installer with Miniforge in GH Actions
   date: 2024-10-03 02:00:00
+- bump: minor
+  changes:
+    added:
+      - Updates IRS rate threshholds and standard deduction amounts in `parameters.gov.irs.income.bracket.yaml` and in `parameters.gov.irs.deductions.standard.amount.yaml`
+      - Renames `WIDOW` filer type to `SURVIVING_SPOUSE`
+  date: 2024-10-04 12:00:00
diff --git a/fiscalsim_us/data/datasets/cps/enhanced_cps/tmp/puf_imputation.py b/fiscalsim_us/data/datasets/cps/enhanced_cps/tmp/puf_imputation.py
@@ -44,7 +44,7 @@
     filing_status={
         "SINGLE": 1,
         "JOINT": 2,
-        "WIDOW": 2,
+        "SURVIVING_SPOUSE": 2,
         "SEPARATE": 3,
         "HEAD_OF_HOUSEHOLD": 4,
     }
@@ -125,7 +125,14 @@ def load_model():
 
 with col1:
     mars = st.selectbox(
-        "MARS", ["SINGLE", "JOINT", "WIDOW", "SEPARATE", "HEAD_OF_HOUSEHOLD"]
+        "MARS",
+        [
+            "SINGLE",
+            "JOINT",
+            "SURVIVING_SPOUSE",
+            "SEPARATE",
+            "HEAD_OF_HOUSEHOLD",
+        ],
     )
     child_dependents = st.number_input(
         "Child dependents", min_value=0, max_value=10, value=0

diff --git a/...m_us/parameters/gov/contrib/congress/tlaib/end_child_poverty_act/filer_credit/amount.yaml b/...m_us/parameters/gov/contrib/congress/tlaib/end_child_poverty_act/filer_credit/amount.yaml
@@ -16,5 +16,5 @@ SEPARATE:
   2020-01-01: 0
 HEAD_OF_HOUSEHOLD:
   2020-01-01: 0
-WIDOW:
+SURVIVING_SPOUSE:
   2020-01-01: 0
diff --git a/...meters/gov/contrib/congress/tlaib/end_child_poverty_act/filer_credit/phase_out/start.yaml b/...meters/gov/contrib/congress/tlaib/end_child_poverty_act/filer_credit/phase_out/start.yaml
@@ -16,5 +16,5 @@ SEPARATE:
   2020-01-01: 0
 HEAD_OF_HOUSEHOLD:
   2020-01-01: 0
-WIDOW:
+SURVIVING_SPOUSE:
   2020-01-01: 0
diff --git a/fiscalsim_us/parameters/gov/contrib/congress/wftca/bonus_guaranteed_deduction/amount.yaml b/fiscalsim_us/parameters/gov/contrib/congress/wftca/bonus_guaranteed_deduction/amount.yaml
@@ -19,7 +19,7 @@ JOINT:
     2000-01-01: 0
   metadata:
     label: WFTCA joint filer amount
-WIDOW:
+SURVIVING_SPOUSE:
   values:
     2000-01-01: 0
   metadata:

diff --git a/...parameters/gov/contrib/congress/wftca/bonus_guaranteed_deduction/phase_out/threshold.yaml b/...parameters/gov/contrib/congress/wftca/bonus_guaranteed_deduction/phase_out/threshold.yaml
@@ -19,7 +19,7 @@ JOINT:
     2000-01-01: 0
   metadata:
     label: WFTCA joint filer phase-out threshold
-WIDOW:
+SURVIVING_SPOUSE:
   values:
     2000-01-01: 0
   metadata:

diff --git a/fiscalsim_us/parameters/gov/contrib/dc_kccatc/phase_out/threshold.yaml b/fiscalsim_us/parameters/gov/contrib/dc_kccatc/phase_out/threshold.yaml
@@ -7,7 +7,7 @@ SEPARATE:
   2000-01-01: 0
 HEAD_OF_HOUSEHOLD:
   2000-01-01: 0
-WIDOW:
+SURVIVING_SPOUSE:
   2000-01-01: 0
 metadata:
   breakdown: filing_status

diff --git a/fiscalsim_us/parameters/gov/contrib/ubi_center/basic_income/agi_limit/amount.yaml b/fiscalsim_us/parameters/gov/contrib/ubi_center/basic_income/agi_limit/amount.yaml
@@ -7,7 +7,7 @@ HEAD_OF_HOUSEHOLD:
   0000-01-01: 0
 SEPARATE:
   0000-01-01: 0
-WIDOW:
+SURVIVING_SPOUSE:
   0000-01-01: 0
 metadata:
   unit: currency-USD

diff --git a/fiscalsim_us/parameters/gov/contrib/ubi_center/basic_income/phase_out/end.yaml b/fiscalsim_us/parameters/gov/contrib/ubi_center/basic_income/phase_out/end.yaml
@@ -7,7 +7,7 @@ HEAD_OF_HOUSEHOLD:
   0000-01-01: 0
 SEPARATE:
   0000-01-01: 0
-WIDOW:
+SURVIVING_SPOUSE:
   0000-01-01: 0
 metadata:
   unit: currency-USD

diff --git a/fiscalsim_us/parameters/gov/contrib/ubi_center/basic_income/phase_out/threshold.yaml b/fiscalsim_us/parameters/gov/contrib/ubi_center/basic_income/phase_out/threshold.yaml
@@ -7,7 +7,7 @@ HEAD_OF_HOUSEHOLD:
   0000-01-01: 0
 SEPARATE:
   0000-01-01: 0
-WIDOW:
+SURVIVING_SPOUSE:
   0000-01-01: 0
 metadata:
   unit: currency-USD

diff --git a/fiscalsim_us/parameters/gov/irs/ald/loss/capital/max.yaml b/fiscalsim_us/parameters/gov/irs/ald/loss/capital/max.yaml
@@ -16,5 +16,5 @@ SEPARATE:
   2010-01-01: 1_500
 HEAD_OF_HOUSEHOLD:
   2010-01-01: 3_000
-WIDOW:
+SURVIVING_SPOUSE:
   2010-01-01: 3_000
diff --git a/fiscalsim_us/parameters/gov/irs/ald/loss/max.yaml b/fiscalsim_us/parameters/gov/irs/ald/loss/max.yaml
@@ -56,7 +56,7 @@ SINGLE:
     2022-01-01: 270_000
     2023-01-01: 289_000
     2027-01-01: .inf
-WIDOW:
+SURVIVING_SPOUSE:
   values:
     2013-01-01: .inf
     2018-01-01: 500_000

diff --git a/fiscalsim_us/parameters/gov/irs/ald/misc/max_business_losses.yaml b/fiscalsim_us/parameters/gov/irs/ald/misc/max_business_losses.yaml
@@ -29,7 +29,7 @@ SINGLE:
     2019-01-01: 255_000.0
     2026-01-01: 283_535.22
     2027-01-01: .inf
-WIDOW:
+SURVIVING_SPOUSE:
   values:
     2013-01-01: .inf
     2018-01-01: 500_000.0

diff --git a/fiscalsim_us/parameters/gov/irs/capital_gains/brackets.yaml b/fiscalsim_us/parameters/gov/irs/capital_gains/brackets.yaml
@@ -76,7 +76,7 @@ thresholds:
         2021-01-01: 40_400
         2022-01-01: 41_675
         2023-01-01: 44_625
-    WIDOW:
+    SURVIVING_SPOUSE:
       values:
         2013-01-01: 72_500
         2014-01-01: 73_800
@@ -142,7 +142,7 @@ thresholds:
         2021-01-01: 445_850
         2022-01-01: 459_750
         2023-01-01: 492_300
-    WIDOW:
+    SURVIVING_SPOUSE:
       values:
         2013-01-01: 450_000
         2014-01-01: 457_600

diff --git a/fiscalsim_us/parameters/gov/irs/credits/clean_vehicle/new/eligibility/income_limit.yaml b/fiscalsim_us/parameters/gov/irs/credits/clean_vehicle/new/eligibility/income_limit.yaml
@@ -12,7 +12,7 @@ metadata:
 JOINT:
   0000-01-01: .inf
   2023-01-01: 300_000
-WIDOW:
+SURVIVING_SPOUSE:
   0000-01-01: .inf
   2023-01-01: 300_000
 HEAD_OF_HOUSEHOLD:

diff --git a/fiscalsim_us/parameters/gov/irs/credits/clean_vehicle/used/eligibility/income_limit.yaml b/fiscalsim_us/parameters/gov/irs/credits/clean_vehicle/used/eligibility/income_limit.yaml
@@ -12,7 +12,7 @@ metadata:
 JOINT:
   0000-01-01: .inf
   2023-01-01: 150_000
-WIDOW:
+SURVIVING_SPOUSE:
   0000-01-01: .inf
   2023-01-01: 150_000
 HEAD_OF_HOUSEHOLD:

diff --git a/fiscalsim_us/parameters/gov/irs/credits/ctc/phase_out/arpa/threshold.yaml b/fiscalsim_us/parameters/gov/irs/credits/ctc/phase_out/arpa/threshold.yaml
@@ -7,7 +7,7 @@ SEPARATE:
   0000-01-01: 75_000
 HEAD_OF_HOUSEHOLD:
   0000-01-01: 112_500
-WIDOW:
+SURVIVING_SPOUSE:
   0000-01-01: 150_000
 metadata:
   unit: currency-USD

diff --git a/fiscalsim_us/parameters/gov/irs/credits/ctc/phase_out/threshold.yaml b/fiscalsim_us/parameters/gov/irs/credits/ctc/phase_out/threshold.yaml
@@ -15,7 +15,7 @@ HEAD_OF_HOUSEHOLD:
   2013-01-01: 75_000
   2018-01-01: 200_000
   2026-01-01: 75_000
-WIDOW:
+SURVIVING_SPOUSE:
   2013-01-01: 75_000
   2018-01-01: 400_000
   2026-01-01: 75_000
@@ -31,4 +31,3 @@ metadata:
     # TCJA:
     - title: U.S.C 26 U.S. Code § 24(h)(3)
       href: https://www.law.cornell.edu/uscode/text/26/24#h_3
-
diff --git a/fiscalsim_us/parameters/gov/irs/credits/elderly_or_disabled/phase_out.yaml b/fiscalsim_us/parameters/gov/irs/credits/elderly_or_disabled/phase_out.yaml
@@ -12,7 +12,7 @@ threshold:
   HEAD_OF_HOUSEHOLD:
     values:
       2010-01-01: 7_500
-  WIDOW:
+  SURVIVING_SPOUSE:
     values:
       2010-01-01: 7_500
   metadata:

diff --git a/fiscalsim_us/parameters/gov/irs/credits/recovery_rebate_credit/arpa/phase_out/length.yaml b/fiscalsim_us/parameters/gov/irs/credits/recovery_rebate_credit/arpa/phase_out/length.yaml
@@ -5,7 +5,7 @@ JOINT:
   0000-01-01: 10_000
 HEAD_OF_HOUSEHOLD:
   0000-01-01: 7_500
-WIDOW:
+SURVIVING_SPOUSE:
   0000-01-01: 5_000
 SEPARATE:
   0000-01-01: 5_000

diff --git a/fiscalsim_us/parameters/gov/irs/credits/recovery_rebate_credit/arpa/phase_out/threshold.yaml b/fiscalsim_us/parameters/gov/irs/credits/recovery_rebate_credit/arpa/phase_out/threshold.yaml
@@ -11,7 +11,7 @@ HEAD_OF_HOUSEHOLD:
   0000-01-01: 0
   2021-01-01: 112_500
   2022-01-01: 0
-WIDOW:
+SURVIVING_SPOUSE:
   0000-01-01: 0
   2021-01-01: 75_000
   2022-01-01: 0

diff --git a/fiscalsim_us/parameters/gov/irs/credits/recovery_rebate_credit/caa/phase_out/threshold.yaml b/fiscalsim_us/parameters/gov/irs/credits/recovery_rebate_credit/caa/phase_out/threshold.yaml
@@ -11,7 +11,7 @@ HEAD_OF_HOUSEHOLD:
   0000-01-01: 0
   2020-01-01: 112_500
   2021-01-01: 0
-WIDOW:
+SURVIVING_SPOUSE:
   0000-01-01: 0
   2020-01-01: 75_000
   2021-01-01: 0

diff --git a/...alsim_us/parameters/gov/irs/credits/recovery_rebate_credit/cares/phase_out/threshold.yaml b/...alsim_us/parameters/gov/irs/credits/recovery_rebate_credit/cares/phase_out/threshold.yaml
@@ -11,7 +11,7 @@ HEAD_OF_HOUSEHOLD:
   0000-01-01: 0
   2020-01-01: 112_500
   2021-01-01: 0
-WIDOW:
+SURVIVING_SPOUSE:
   0000-01-01: 0
   2020-01-01: 75_000
   2021-01-01: 0

diff --git a/fiscalsim_us/parameters/gov/irs/deductions/itemized/salt_and_real_estate/cap.yaml b/fiscalsim_us/parameters/gov/irs/deductions/itemized/salt_and_real_estate/cap.yaml
@@ -44,7 +44,7 @@ SINGLE:
     2018-01-01: 10_000
     2019-01-01: 10_000
     2026-01-01: .inf
-WIDOW:
+SURVIVING_SPOUSE:
   values:
     2013-01-01: .inf
     2014-01-01: .inf

diff --git a/fiscalsim_us/parameters/gov/irs/deductions/qbi/phase_out/length.yaml b/fiscalsim_us/parameters/gov/irs/deductions/qbi/phase_out/length.yaml
@@ -17,7 +17,7 @@ SINGLE:
   2013-01-01: 1.0
   2018-01-01: 50000.0
   2026-01-01: 1.0
-WIDOW:
+SURVIVING_SPOUSE:
   2013-01-01: 1.0
   2018-01-01: 100000.0
   2026-01-01: 1.0
diff --git a/fiscalsim_us/parameters/gov/irs/deductions/qbi/phase_out/start.yaml b/fiscalsim_us/parameters/gov/irs/deductions/qbi/phase_out/start.yaml
@@ -51,7 +51,7 @@ SINGLE:
   2022-01-01: 170_050
   2023-01-01: 182_100
   2026-01-01: 0
-WIDOW:
+SURVIVING_SPOUSE:
   2013-01-01: 0
   2018-01-01: 315_000
   2019-01-01: 321_400

diff --git a/fiscalsim_us/parameters/gov/irs/deductions/standard/aged_or_blind/amount.yaml b/fiscalsim_us/parameters/gov/irs/deductions/standard/aged_or_blind/amount.yaml
@@ -23,7 +23,7 @@ HEAD_OF_HOUSEHOLD:
   2021-01-01: 1_700
   2022-01-01: 1_750
   2023-01-01: 1_850
-WIDOW:
+SURVIVING_SPOUSE:
   2018-01-01: 1_300
   2019-01-01: 1_300
   2021-01-01: 1_350