Merge pull request #2710 from bodiyang/master

better mapping of Child and Dependent Care Expenses Credit

taxcalc/validation/taxsim35/expected_differences/b18-taxdiffs-expect.csv

@@ -1,26 +1,25 @@
 ,# of differing records,max_diff,max_diff_index,max_diff_taxsim_val,max_diff_taxcalc_val
-fiitax,100000,-130262.98999999999,75368,306837.54,176574.55
-siitax,0,0.0,no diff,no diff,no diff
-fica,67638,-0.3000000000029104,14298,38376.98,38376.68
-frate,46049,-55.0,91965,40.0,-15.0
-srate,0,0.0,no diff,no diff,no diff
-ficar,0,0.0,no diff,no diff,no diff
-v10,99931,-350001.9800000002,99037,1402920.62,1052918.64
-v11,0,0.0,no diff,no diff,no diff
-v12,5,-10980.150000000001,86601,39100.0,28119.85
-v13,100000,-26600.0,12,26600.0,0.0
-v14,0,0.0,no diff,no diff,no diff
-v15,0,0.0,no diff,no diff,no diff
-v16,0,0.0,no diff,no diff,no diff
-v17,0,0.0,no diff,no diff,no diff
-v18,100000,-402620.99,27455,653482.24,250861.25
-v19,100000,-134001.72999999998,27455,181167.43,47165.7
-v20,0,0.0,no diff,no diff,no diff
-v21,0,0.0,no diff,no diff,no diff
-v22,9067,8500.0,888,0.0,8500.0
-v23,8,2157.88,42055,0.0,2157.88
-v24,0,0.0,no diff,no diff,no diff
-v25,0,0.0,no diff,no diff,no diff
-v26,100000,-350000.0,44030,685450.0,335450.0
-v27,5513,13628.83,99719,0.0,13628.83
-v28,100000,-130941.73,27455,178107.43,47165.7
+iitax,1000,-28040.51999999996,221,465566.97,437526.45
+statetax,0,0.0,no diff,no diff,no diff
+payrolltax,942,15897.89,861,43904.8,59802.69
+mtr_inctax,445,-15.39,869,48.39,33.0
+mtr_state,0,0.0,no diff,no diff,no diff
+c00100,567,-7949.869999999995,861,984467.76,976517.89
+e02300,0,0.0,no diff,no diff,no diff
+c02500,0,0.0,no diff,no diff,no diff
+post_phase_out_pe,0,0.0,no diff,no diff,no diff
+phased_out_pe,0,0.0,no diff,no diff,no diff
+c21040,0,0.0,no diff,no diff,no diff
+c04470,0,0.0,no diff,no diff,no diff
+c04800,1000,-77330.33000000007,239,1308141.76,1230811.43
+taxbc,1000,-32120.51999999996,221,467556.97,435436.45
+exemption_surtax,0,0.0,no diff,no diff,no diff
+gen_tax_credit,0,0.0,no diff,no diff,no diff
+non_refundable_child_odep_credit,15,311.75,930,1355.76,1667.51
+c11070,0,0.0,no diff,no diff,no diff
+c07180,0,0.0,no diff,no diff,no diff
+eitc,0,0.0,no diff,no diff,no diff
+c62100,1000,134121.56000000006,353,1329565.93,1463687.49
+amt_liability,305,20536.04,892,0.0,20536.04
+iitax_before_credits_ex_AMT,1000,-28612.22000000003,239,419991.45,391379.23
+recovery_rebate_credit,0,0.0,no diff,no diff,no diff

taxcalc/validation/taxsim35/expected_differences/b19-taxdiffs-expect.csv

@@ -1,26 +1,25 @@
 ,# of differing records,max_diff,max_diff_index,max_diff_taxsim_val,max_diff_taxcalc_val
-fiitax,100000,-138933.06,58416,284963.75,146030.69
-siitax,0,0.0,no diff,no diff,no diff
-fica,67719,-0.3000000000029104,21816,39016.15,39015.85
-frate,48029,-64.44,82573,49.44,-15.0
-srate,0,0.0,no diff,no diff,no diff
-ficar,0,0.0,no diff,no diff,no diff
-v10,99999,-380001.98,99411,1619677.51,1239675.53
-v11,0,0.0,no diff,no diff,no diff
-v12,13,-24155.15,52779,46750.0,22594.85
-v13,100000,-27000.0,9,27000.0,0.0
-v14,0,0.0,no diff,no diff,no diff
-v15,0,0.0,no diff,no diff,no diff
-v16,0,0.0,no diff,no diff,no diff
-v17,0,0.0,no diff,no diff,no diff
-v18,100000,-411751.91000000003,34865,645007.02,233255.11
-v19,100000,-140755.06,58416,286785.75,146030.69
-v20,0,0.0,no diff,no diff,no diff
-v21,0,0.0,no diff,no diff,no diff
-v22,10340,8500.0,2256,0.0,8500.0
-v23,28,3397.83,82573,0.0,3397.83
-v24,0,0.0,no diff,no diff,no diff
-v25,0,0.0,no diff,no diff,no diff
-v26,100000,-378605.36,56063,753678.58,375073.22
-v27,6590,16327.24,37042,0.0,16327.24
-v28,100000,-137185.06,58416,283215.75,146030.69
+iitax,1000,-28131.679999999993,956,292614.24,264482.56
+statetax,0,0.0,no diff,no diff,no diff
+payrolltax,946,16470.230000000003,583,42555.56,59025.79
+mtr_inctax,428,-16.990000000000002,431,44.99,28.0
+mtr_state,0,0.0,no diff,no diff,no diff
+c00100,535,-8235.959999999963,583,1095818.15,1087582.19
+e02300,0,0.0,no diff,no diff,no diff
+c02500,0,0.0,no diff,no diff,no diff
+post_phase_out_pe,0,0.0,no diff,no diff,no diff
+phased_out_pe,0,0.0,no diff,no diff,no diff
+c21040,0,0.0,no diff,no diff,no diff
+c04470,0,0.0,no diff,no diff,no diff
+c04800,1000,-77845.41000000003,956,960616.86,882771.45
+taxbc,1000,-31634.48999999999,600,394678.94,363044.45
+exemption_surtax,0,0.0,no diff,no diff,no diff
+gen_tax_credit,0,0.0,no diff,no diff,no diff
+non_refundable_child_odep_credit,9,389.85000000000014,113,908.31,1298.16
+c11070,0,0.0,no diff,no diff,no diff
+c07180,0,0.0,no diff,no diff,no diff
+eitc,0,0.0,no diff,no diff,no diff
+c62100,1000,138070.68000000017,759,1632066.41,1770137.09
+amt_liability,301,20274.89,863,0.0,20274.89
+iitax_before_credits_ex_AMT,1000,-28802.79999999999,956,291018.24,262215.44
+recovery_rebate_credit,0,0.0,no diff,no diff,no diff

taxcalc/validation/taxsim35/expected_differences/c18-taxdiffs-expect.csv

@@ -1,26 +1,25 @@
 ,# of differing records,max_diff,max_diff_index,max_diff_taxsim_val,max_diff_taxcalc_val
-fiitax,100000,-132150.84999999998,90016,150067.43,17916.58
-siitax,0,0.0,no diff,no diff,no diff
-fica,67746,-0.2900000000008731,573,18578.54,18578.25
-frate,46631,56.85,12070,36.74,93.59
-srate,0,0.0,no diff,no diff,no diff
-ficar,0,0.0,no diff,no diff,no diff
-v10,99919,-350001.9800000002,69402,1546224.37,1196222.39
-v11,0,0.0,no diff,no diff,no diff
-v12,1,-11650.0,9032,27200.0,15550.0
-v13,32064,-26600.0,12,26600.0,0.0
-v14,0,0.0,no diff,no diff,no diff
-v15,0,0.0,no diff,no diff,no diff
-v16,0,0.0,no diff,no diff,no diff
-v17,1414,26000.0,661,0.0,26000.0
-v18,100000,-393130.3,81574,671568.48,278438.18
-v19,100000,-133445.18,81574,187859.34,54414.16
-v20,0,0.0,no diff,no diff,no diff
-v21,0,0.0,no diff,no diff,no diff
-v22,9041,8500.0,4303,0.0,8500.0
-v23,34,3799.6,73248,0.0,3799.6
-v24,16,-600.19,9032,600.19,0.0
-v25,0,0.0,no diff,no diff,no diff
-v26,100000,-355450.88999999996,17060,570001.09,214550.2
-v27,3942,10623.65,14603,0.0,10623.65
-v28,100000,-131575.16999999998,81574,185989.34,54414.17
+iitax,1000,-28423.099999999977,608,351510.6,323087.5
+statetax,0,0.0,no diff,no diff,no diff
+payrolltax,939,15897.900000000001,861,39167.24,55065.14
+mtr_inctax,424,-17.490000000000002,17,50.49,33.0
+mtr_state,0,0.0,no diff,no diff,no diff
+c00100,573,-7949.859999999986,861,963275.51,955325.65
+e02300,0,0.0,no diff,no diff,no diff
+c02500,0,0.0,no diff,no diff,no diff
+post_phase_out_pe,0,0.0,no diff,no diff,no diff
+phased_out_pe,0,0.0,no diff,no diff,no diff
+c21040,0,0.0,no diff,no diff,no diff
+c04470,93,26000.0,368,0.0,26000.0
+c04800,1000,-76819.18999999994,608,1114955.69,1038136.5
+taxbc,1000,-33247.869999999995,956,229141.22,195893.35
+exemption_surtax,0,0.0,no diff,no diff,no diff
+gen_tax_credit,0,0.0,no diff,no diff,no diff
+non_refundable_child_odep_credit,12,234.75,561,1293.63,1528.38
+c11070,0,0.0,no diff,no diff,no diff
+c07180,0,0.0,no diff,no diff,no diff
+eitc,0,0.0,no diff,no diff,no diff
+c62100,1000,133510.84999999986,115,1770440.11,1903950.96
+amt_liability,247,17177.0,892,0.0,17177.0
+iitax_before_credits_ex_AMT,1000,-28423.099999999977,608,350552.6,322129.5
+recovery_rebate_credit,0,0.0,no diff,no diff,no diff

taxcalc/validation/taxsim35/expected_differences/c19-taxdiffs-expect.csv

@@ -1,26 +1,25 @@
 ,# of differing records,max_diff,max_diff_index,max_diff_taxsim_val,max_diff_taxcalc_val
-fiitax,100000,-141609.81999999998,71749,164446.08,22836.26
-siitax,0,0.0,no diff,no diff,no diff
-fica,67822,-0.3000000000029104,48837,38263.66,38263.36
-frate,48751,-75.15,69110,60.15,-15.0
-srate,0,0.0,no diff,no diff,no diff
-ficar,0,0.0,no diff,no diff,no diff
-v10,99997,-380001.98,43179,1390514.98,1010513.0
-v11,0,0.0,no diff,no diff,no diff
-v12,11,-15775.25,19813,31450.0,15674.75
-v13,32257,-27000.0,9,27000.0,0.0
-v14,0,0.0,no diff,no diff,no diff
-v15,0,0.0,no diff,no diff,no diff
-v16,0,0.0,no diff,no diff,no diff
-v17,1834,27000.0,595,0.0,27000.0
-v18,100000,-411471.92000000004,24420,683044.92,271573.0
-v19,100000,-142118.92,57949,308485.83,166366.91
-v20,0,0.0,no diff,no diff,no diff
-v21,0,0.0,no diff,no diff,no diff
-v22,10166,8500.0,3265,0.0,8500.0
-v23,78,4640.22,36893,0.0,4640.22
-v24,12,-820.96,30022,1200.0,379.04
-v25,0,0.0,no diff,no diff,no diff
-v26,100000,-376000.93,71828,506700.93,130700.0
-v27,4416,10468.79,27286,0.0,10468.79
-v28,100000,-138202.08,75423,290379.91,152177.83
+iitax,1000,-28313.72000000003,837,312222.07,283908.35
+statetax,0,0.0,no diff,no diff,no diff
+payrolltax,942,16454.309999999998,873,46662.91,63117.22
+mtr_inctax,400,-19.259999999999998,130,48.26,29.0
+mtr_state,0,0.0,no diff,no diff,no diff
+c00100,550,-8228.23999999999,873,1128648.72,1120420.48
+e02300,0,0.0,no diff,no diff,no diff
+c02500,0,0.0,no diff,no diff,no diff
+post_phase_out_pe,0,0.0,no diff,no diff,no diff
+phased_out_pe,0,0.0,no diff,no diff,no diff
+c21040,0,0.0,no diff,no diff,no diff
+c04470,88,27000.0,187,0.0,27000.0
+c04800,1000,-76708.95999999996,758,759327.73,682618.77
+taxbc,1000,-30693.73000000004,837,313966.08,283272.35
+exemption_surtax,0,0.0,no diff,no diff,no diff
+gen_tax_credit,0,0.0,no diff,no diff,no diff
+non_refundable_child_odep_credit,8,382.96000000000004,3,3128.1,3511.06
+c11070,0,0.0,no diff,no diff,no diff
+c07180,0,0.0,no diff,no diff,no diff
+eitc,0,0.0,no diff,no diff,no diff
+c62100,1000,135318.34999999986,388,1091657.28,1226975.63
+amt_liability,251,16473.47,863,0.0,16473.47
+iitax_before_credits_ex_AMT,1000,-28382.320000000007,758,218411.26,190028.94
+recovery_rebate_credit,0,0.0,no diff,no diff,no diff

taxcalc/validation/taxsim35/prepare_taxcalc_input.py

@@ -109,6 +109,7 @@ def translate(ivar):
     assert np.all(np.logical_or(mars == 1, np.logical_or(mars == 2, mars == 4)))
     invar["MARS"] = mars
     num_eitc_qualified_kids = ivar["dep18"]
+    invar["f2441"] = invar["nu13"]
     invar["EIC"] = np.minimum(num_eitc_qualified_kids, 3)
     num_taxpayers = np.where(mars == 2, 2, 1)
     invar["XTOT"] = num_taxpayers + num_deps

taxcalc/validation/taxsim35/process_taxcalc_output.py

@@ -79,6 +79,7 @@ def write_taxsim_formatted_output(filename, tcvar):
     tcvar["non_refundable_child_odep_credit"] = (
         tcvar["c07220"] + tcvar["odc"] + tcvar["ctc_new"]
     )  # non-refundable child+odep credit
+    tcvar["refundable_CDCC"] = tcvar["CDCC_refund"] # refundable CDCC
     tcvar["amt_liability"] = tcvar["c09600"]  # federal AMT liability
     # var28 from TAXSIM-35 is federal income tax before credits; the Tax-Calculator
     # tcvar['c05800'] is this concept but includes AMT liability
@@ -111,14 +112,16 @@ def write_taxsim_formatted_output(filename, tcvar):
             "non_refundable_child_odep_credit",
             "c11070",
             "c07180",
+            "refundable_CDCC",
             "eitc",
             "c62100",
             "amt_liability",
             "iitax_before_credits_ex_AMT",
             "recovery_rebate_credit"
         ]
     ]
-    # better mapping of to how TAXSIM-35 handles refundalbe credits in 2021
+    # better mapping of to how TAXSIM-35 handles refundable credits in 2021
     tcvar.loc[tcvar["FLPDYR"] == 2021, "c11070"] = tcvar.loc[tcvar["FLPDYR"] == 2021, "non_refundable_child_odep_credit"]
+    tcvar.loc[tcvar["FLPDYR"] == 2021, "c07180"] = tcvar.loc[tcvar["FLPDYR"] == 2021, "refundable_CDCC"]
     tcvar.round(decimals=2)
     tcvar.to_csv(filename)