Include setax and ptax_amc in income tax rather than in payroll tax

taxcalc/__init__.py

@@ -14,6 +14,6 @@
 from taxcalc.utils import *
 from taxcalc.cli import *
 
-__version__ = '4.3.3'
+__version__ = '4.3.3a'
 __min_python3_version__ = 10
 __max_python3_version__ = 12

taxcalc/calcfunctions.py

@@ -157,11 +157,11 @@ def EI_PayrollTax(SS_Earnings_c, e00200p, e00200s, pencon_p, pencon_s,
         Partner self-employment earnings/loss for spouse (included in e26270 total)
     payrolltax: float
         Total (employee and employer) payroll tax liability
-        payrolltax = ptax_was + setax + ptax_amc
+        payrolltax = ptax_was
     ptax_was: float
         Employee and employer OASDI plus HI FICA tax
     setax: float
-        Self-employment tax
+        Self-employment tax (included in othertaxes and iitax)
     c03260: float
         Deductible part of self-employment tax
         c03260 = (1 - ALD_SelfEmploymentTax_hc) * 0.5 * setax
@@ -187,11 +187,11 @@ def EI_PayrollTax(SS_Earnings_c, e00200p, e00200s, pencon_p, pencon_s,
         Total self-employment income for filing unit
     payrolltax: float
         Total (employee and employer) payroll tax liability
-        payrolltax = ptax_was + setax + ptax_amc
+        payrolltax = ptax_was
     ptax_was: float
         Employee and employer OASDI plus HI FICA tax
     setax: float
-        Self-employment tax
+        Self-employment tax (included in othertaxes and iitax)
     c03260: float
         Deductible part of self-employment tax
         c03260 = (1 - ALD_SelfEmploymentTax_hc) * 0.5 * setax
@@ -260,9 +260,7 @@ def EI_PayrollTax(SS_Earnings_c, e00200p, e00200s, pencon_p, pencon_s,
                         extra_ss_income_s * (FICA_ss_trt_employer + FICA_ss_trt_employee))
 
     # compute part of total payroll taxes for filing unit
-    # (the ptax_amc part of total payroll taxes for the filing unit is
-    # computed in the AdditionalMedicareTax function below)
-    payrolltax = ptax_was + setax + extra_payrolltax
+    payrolltax = ptax_was + extra_payrolltax
 
     # compute OASDI part of payroll taxes
     ptax_oasdi = (ptax_ss_was_p + ptax_ss_was_s +
@@ -1088,9 +1086,9 @@ def AdditionalMedicareTax(e00200, MARS,
                           AMEDT_ec, sey, AMEDT_rt,
                           FICA_mc_trt_employer, FICA_mc_trt_employee,
                           FICA_ss_trt_employer, FICA_ss_trt_employee,
-                          ptax_amc, payrolltax):
+                          ptax_amc):
     """
-    Computes Additional Medicare Tax (Form 8959) included in payroll taxes.
+    Computes Additional Medicare Tax (Form 8959) included in othertaxes.
 
     Parameters
     -----
@@ -1113,23 +1111,18 @@ def AdditionalMedicareTax(e00200, MARS,
     sey: float
         Self-employment income
     ptax_amc: float
-        Additional Medicare Tax
-    payrolltax: float
-        payroll tax augmented by Additional Medicare Tax
+        Additional Medicare Tax (included in othertaxes and iitax)
 
     Returns
     -------
     ptax_amc: float
-        Additional Medicare Tax
-    payrolltax: float
-        payroll tax augmented by Additional Medicare Tax
+        Additional Medicare Tax (included in othertaxes and iitax)
     """
     line8 = max(0., sey) * (1. - 0.5 * (FICA_mc_trt_employer + FICA_mc_trt_employee + FICA_ss_trt_employer + FICA_ss_trt_employee))
     line11 = max(0., AMEDT_ec[MARS - 1] - e00200)
     ptax_amc = AMEDT_rt * (max(0., e00200 - AMEDT_ec[MARS - 1]) +
                            max(0., line8 - line11))
-    payrolltax += ptax_amc
-    return (ptax_amc, payrolltax)
+    return ptax_amc
 
 
 @iterate_jit(nopython=True)
@@ -3150,8 +3143,8 @@ def AdditionalCTC(codtc_limited, ACTC_c, n24, earned, ACTC_Income_thd,
 
 @iterate_jit(nopython=True)
 def C1040(c05800, c07180, c07200, c07220, c07230, c07240, c07260, c07300,
-          c07400, c07600, c08000, e09700, e09800, e09900, niit, othertaxes,
-          c07100, c09200, odc, charity_credit,
+          c07400, c07600, c08000, e09700, e09800, e09900, niit, setax,
+          ptax_amc, othertaxes, c07100, c09200, odc, charity_credit,
           personal_nonrefundable_credit,
           CTC_is_refundable, ODC_is_refundable):
     """
@@ -3190,8 +3183,12 @@ def C1040(c05800, c07180, c07200, c07220, c07230, c07240, c07260, c07300,
         Penalty tax on qualified retirement plans
     niit: float
         Net Investment Income Tax from Form 8960
+    setax: float
+        Self-employment tax
+    ptax_amc: float
+        Additional Medicare tax
     othertaxes: float
-        Sum of niit, e09700, e09800, and e09900
+        Sum of niit, setax, ptax_amc, e09700, e09800, and e09900
     c07100: float
         Total non-refundable credits used to reduce positive tax liability
     c09200: float
@@ -3221,7 +3218,7 @@ def C1040(c05800, c07180, c07200, c07220, c07230, c07240, c07260, c07300,
     # tax after credits (2016 Form 1040, line 56)
     tax_net_nonrefundable_credits = max(0., c05800 - c07100)
     # tax (including othertaxes) before refundable credits
-    othertaxes = e09700 + e09800 + e09900 + niit
+    othertaxes = e09700 + e09800 + e09900 + niit + setax + ptax_amc
     c09200 = othertaxes + tax_net_nonrefundable_credits
     return (c07100, othertaxes, c09200)
 

taxcalc/records_variables.json

@@ -736,9 +736,8 @@
     },
     "payrolltax": {
       "type": "float",
-      "desc": "Total (employee + employer) payroll tax liability; appears as PAYTAX variable in tc CLI minimal output (payrolltax = ptax_was + setax + ptax_amc)",
-      "form": {"2013-2013": "OASDI+HI FICA plus 1040 lines 56 and 60a",
-               "2014-2016": "OASDI+HI FICA plus 1040 lines 57 and 62a"}
+      "desc": "Total (employee + employer) payroll tax liability; appears as PAYTAX variable in tc CLI minimal output (payrolltax = ptax_was)",
+      "form": {"2013-20??": "OASDI+HI FICA"}
     },
     "refund": {
       "type": "float",
@@ -1133,13 +1132,13 @@
     },
     "ptax_amc": {
       "type": "float",
-      "desc": "Additional Medicare Tax from Form 8959 (included in payrolltax)",
+      "desc": "Additional Medicare Tax from Form 8959 (included in othertaxes and iitax)",
       "form": {"2013-2013": "1040 line 60a",
                "2014-2016": "1040 line 62a"}
     },
     "ptax_oasdi": {
       "type": "float",
-      "desc": "Employee + employer OASDI FICA tax plus self-employment tax (excludes HI FICA so positive ptax_oasdi is less than ptax_was plus setax)",
+      "desc": "Employee + employer OASDI FICA tax plus self-employment tax",
       "form": {"2013-2013": "OASDI FICA plus 1040 line 56",
                "2014-2016": "OASDI FICA plus 1040 line 57"}
     },
@@ -1151,7 +1150,7 @@
     },
     "setax": {
       "type": "float",
-      "desc": "Self-employment tax",
+      "desc": "Self-employment tax (included in othertaxes and iitax)",
       "form": {"2013-2013": "1040 line 56",
                "2014-2016": "1040 line 57"}
     },

taxcalc/reforms/2017_law.out.csv

@@ -1,7 +1,7 @@
 RECID,c00100,standard,c04800,iitax,payrolltax
 11,30000.00,6723.42,18988.43,554.60,4590.00
 12,60000.00,6723.42,48988.43,5935.27,9180.00
-13,460000.00,6723.42,453276.58,132718.27,32754.80
+13,460000.00,6723.42,453276.58,135058.27,30414.80
 21,60000.00,13446.83,29400.57,-2177.25,9180.00
 22,120000.00,13446.83,89400.57,8226.47,18360.00
 23,240000.00,13446.83,209400.57,44745.39,36720.00

taxcalc/reforms/ARPA.out.csv

@@ -1,10 +1,10 @@
-RECID,c00100,standard,c04800,iitax,payrolltax
-11,30000,12400,17600,114.5,4590
-12,60000,12400,47600,4462,9180
-13,460000,12400,447600,131455,32754.8
-21,60000,24800,35200,-3771,9180
-22,120000,24800,95200,4924,18360
-23,240000,24800,215200,35807,36720
-31,30000,18650,11350,-4543.93,4590
-32,60000,18650,41350,880,9180
-33,120000,18650,101350,13537,18360
+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

taxcalc/reforms/BrownKhanna.out.csv

@@ -1,7 +1,7 @@
 RECID,c00100,standard,c04800,iitax,payrolltax
 11,30000.00,6723.42,18988.43,-930.89,4590.00
 12,60000.00,6723.42,48988.43,5935.27,9180.00
-13,460000.00,6723.42,453276.58,132718.27,32754.80
+13,460000.00,6723.42,453276.58,135058.27,30414.80
 21,60000.00,13446.83,29400.57,-6296.60,9180.00
 22,120000.00,13446.83,89400.57,8226.47,18360.00
 23,240000.00,13446.83,209400.57,44745.39,36720.00

taxcalc/reforms/CARES.out.csv

@@ -1,10 +1,10 @@
-RECID,c00100,standard,c04800,iitax,payrolltax
-11,30000,12400,17600,714.5,4590
-12,60000,12400,47600,5062,9180
-13,460000,12400,447600,131455,32754.8
-21,60000,24800,35200,-2571,9180
-22,120000,24800,95200,6124,18360
-23,240000,24800,215200,35807,36720
-31,30000,18650,11350,-3943.93,4590
-32,60000,18650,41350,1480,9180
-33,120000,18650,101350,14137,18360
+RECID,c00100,standard,c04800,iitax,payrolltax
+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

taxcalc/reforms/ConsolidatedAppropriationsAct2021.out.csv

@@ -1,7 +1,7 @@
 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
-13,460000.00,12400.00,447600.00,131455.00,32754.80
+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

taxcalc/reforms/Larson2019.out.csv

@@ -1,10 +1,10 @@
-RECID,c00100,standard,c04800,iitax,payrolltax
-11,30000,12400,17600,114.5,4620
-12,60000,12400,47600,4462,9240
-13,460000,12400,447600,131455,40392.5
-21,60000,24800,35200,-3771,9240
-22,120000,24800,95200,4924,18480
-23,240000,24800,215200,35807,36960
-31,30000,18650,11350,-4543.93,4620
-32,60000,18650,41350,880,9240
-33,120000,18650,101350,13537,18480
+RECID,c00100,standard,c04800,iitax,payrolltax
+11,30000.00,12400.00,17600.00,114.50,4620.00
+12,60000.00,12400.00,47600.00,4462.00,9240.00
+13,460000.00,12400.00,447600.00,133795.00,38052.50
+21,60000.00,24800.00,35200.00,-3771.00,9240.00
+22,120000.00,24800.00,95200.00,4924.00,18480.00
+23,240000.00,24800.00,215200.00,35807.00,36960.00
+31,30000.00,18650.00,11350.00,-4543.93,4620.00
+32,60000.00,18650.00,41350.00,880.00,9240.00
+33,120000.00,18650.00,101350.00,13537.00,18480.00

taxcalc/reforms/Renacci.out.csv

@@ -1,7 +1,7 @@
 RECID,c00100,standard,c04800,iitax,payrolltax
 11,30000.00,15882.08,8823.89,-917.61,4590.00
 12,60000.00,15882.08,38823.89,2082.39,9180.00
-13,460000.00,15882.08,444117.92,103088.44,32754.80
+13,460000.00,15882.08,444117.92,105428.44,30414.80
 21,60000.00,31764.18,7059.70,-5920.62,9180.00
 22,120000.00,31764.18,67059.70,1605.97,18360.00
 23,240000.00,31764.18,187059.70,30882.84,36720.00

taxcalc/reforms/SandersDeFazio.out.csv

@@ -1,10 +1,10 @@
-RECID,c00100,standard,c04800,iitax,payrolltax
-11,30000,12400,17600,114.5,4590
-12,60000,12400,47600,4462,9180
-13,460000,12400,447600,131455,58794.8
-21,60000,24800,35200,-3771,9180
-22,120000,24800,95200,4924,18360
-23,240000,24800,215200,35807,36720
-31,30000,18650,11350,-4543.93,4590
-32,60000,18650,41350,880,9180
-33,120000,18650,101350,13537,18360
+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
+13,460000.00,12400.00,447600.00,133795.00,56454.80
+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

taxcalc/reforms/TCJA.out.csv

@@ -1,7 +1,7 @@
 RECID,c00100,standard,c04800,iitax,payrolltax
 11,30000.00,12404.02,17595.98,114.60,4590.00
 12,60000.00,12404.02,47595.98,4473.91,9180.00
-13,460000.00,12404.02,447595.98,131529.61,32754.80
+13,460000.00,12404.02,447595.98,133869.61,30414.80
 21,60000.00,24808.03,35191.97,-3770.79,9180.00
 22,120000.00,24808.03,95191.97,4947.82,18360.00
 23,240000.00,24808.03,215191.97,35840.55,36720.00

taxcalc/reforms/Trump2016.out.csv

@@ -1,7 +1,7 @@
 RECID,c00100,standard,c04800,iitax,payrolltax
 11,30000.00,15882.08,14117.92,-105.85,4590.00
 12,60000.00,15882.08,44117.92,4067.80,9180.00
-13,460000.00,15882.08,444117.92,131867.98,32754.80
+13,460000.00,15882.08,444117.92,134207.98,30414.80
 21,60000.00,31764.18,28235.82,-2211.70,9180.00
 22,120000.00,31764.18,88235.82,6635.60,18360.00
 23,240000.00,31764.18,208235.82,41735.60,36720.00

taxcalc/reforms/Trump2017.out.csv

@@ -1,7 +1,7 @@
 RECID,c00100,standard,c04800,iitax,payrolltax
 11,30000.00,13446.83,12265.02,-573.50,4590.00
 12,60000.00,13446.83,42265.02,2739.00,9180.00
-13,460000.00,13446.83,446553.17,106145.92,32754.80
+13,460000.00,13446.83,446553.17,108485.92,30414.80
 21,60000.00,26893.67,15953.73,-4004.63,9180.00
 22,120000.00,26893.67,75953.73,2495.37,18360.00
 23,240000.00,26893.67,195953.73,36933.93,36720.00

taxcalc/reforms/clp.out.csv

@@ -1,10 +1,10 @@
-RECID,c00100,standard,c04800,iitax,payrolltax
-11,30000,12400,17600,114.5,4590
-12,60000,12400,47600,4462,9180
-13,460000,12400,447600,131455,32754.8
-21,60000,24800,35200,-3771,9180
-22,120000,24800,95200,4924,18360
-23,240000,24800,215200,35807,36720
-31,30000,18650,11350,-4543.93,4590
-32,60000,18650,41350,880,9180
-33,120000,18650,101350,13537,18360
+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

taxcalc/reforms/ptaxes0.out.csv

@@ -1,7 +1,7 @@
 RECID,c00100,standard,c04800,iitax,payrolltax
 11,30000.00,6723.42,18988.43,554.60,5100.00
 12,60000.00,6723.42,48988.43,5935.27,10200.00
-13,460000.00,6723.42,453276.58,132718.27,35418.00
+13,460000.00,6723.42,453276.58,135058.27,33078.00
 21,60000.00,13446.83,29400.57,-2177.25,10200.00
 22,120000.00,13446.83,89400.57,8226.47,20400.00
 23,240000.00,13446.83,209400.57,44745.39,40800.00

taxcalc/reforms/ptaxes1.out.csv

@@ -1,7 +1,7 @@
 RECID,c00100,standard,c04800,iitax,payrolltax
 11,30000.00,6723.42,18988.43,554.60,4590.00
 12,60000.00,6723.42,48988.43,5935.27,9180.00
-13,460000.00,6723.42,453276.58,132718.27,46680.00
+13,460000.00,6723.42,453276.58,135058.27,44340.00
 21,60000.00,13446.83,29400.57,-2177.25,9180.00
 22,120000.00,13446.83,89400.57,8226.47,18360.00
 23,240000.00,13446.83,209400.57,44745.39,36720.00

taxcalc/reforms/ptaxes2.out.csv

@@ -1,7 +1,7 @@
 RECID,c00100,standard,c04800,iitax,payrolltax
 11,30000.00,6723.42,18988.43,554.60,4590.00
 12,60000.00,6723.42,48988.43,5935.27,9180.00
-13,460000.00,6723.42,453276.58,132718.27,72720.00
+13,460000.00,6723.42,453276.58,135058.27,70380.00
 21,60000.00,13446.83,29400.57,-2177.25,9180.00
 22,120000.00,13446.83,89400.57,8226.47,18360.00
 23,240000.00,13446.83,209400.57,44745.39,36720.00

taxcalc/reforms/ptaxes3.out.csv

@@ -1,7 +1,7 @@
 RECID,c00100,standard,c04800,iitax,payrolltax
 11,30000.00,6723.42,18988.43,554.60,4590.00
 12,60000.00,6723.42,48988.43,5935.27,9180.00
-13,460000.00,6723.42,453276.58,132718.27,32475.05
+13,460000.00,6723.42,453276.58,134778.52,30414.80
 21,60000.00,13446.83,29400.57,-2177.25,9180.00
 22,120000.00,13446.83,89400.57,8226.47,18360.00
 23,240000.00,13446.83,209400.57,44745.39,36720.00

taxcalc/reforms/rounding.out.csv

@@ -1,7 +1,7 @@
 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
-13,460000.00,12400.00,447600.00,131455.00,32754.80
+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