Merge pull request #2904 from martinholmer/actc-ctc-change

Simplify `ACTC_c` logic

Author: martinholmer

taxcalc.egg-info/PKG-INFO

@@ -1,6 +1,6 @@
 Metadata-Version: 2.4
 Name: taxcalc
-Version: 4.6.0
+Version: 4.6.1
 Summary: Tax-Calculator
 Home-page: https://github.com/PSLmodels/Tax-Calculator
 Download-URL: https://github.com/PSLmodels/Tax-Calculator
@@ -57,3 +57,6 @@ explains the workflow involved in contributing model enhancements.
 
 Complete documentation is available
 [here](https://PSLmodels.github.io/Tax-Calculator/).
+This documentation includes
+[examples](https://taxcalc.pslmodels.org/usage/tcja_after_2025.html)
+of how to analyze different ways of extending TCJA policy beyond 2025.

taxcalc/calcfunctions.py

@@ -3190,7 +3190,7 @@ def NonrefundableCredits(c05800, e07240, e07260, e07300, e07400,
 @iterate_jit(nopython=True)
 def AdditionalCTC(codtc_limited, ACTC_c, n24, earned, ACTC_Income_thd,
                   ACTC_rt, nu06, ACTC_rt_bonus_under6family, ACTC_ChildNum,
-                  CTC_is_refundable, CTC_include17,
+                  CTC_is_refundable, CTC_include17, CTC_c,
                   age_head, age_spouse, MARS, nu18,
                   ptax_was, c03260, e09800, c59660, e11200,
                   c11070):
@@ -3251,7 +3251,7 @@ def AdditionalCTC(codtc_limited, ACTC_c, n24, earned, ACTC_Income_thd,
             childnum = n24 + max(0, nu18 - tu18 - su18 - n24)
         else:
             childnum = n24
-        line4 = ACTC_c * childnum
+        line4 = min(ACTC_c, CTC_c) * childnum
     c11070 = 0.  # line15
     if line3 > 0. and line4 > 0.:
         line5 = min(line3, line4)

taxcalc/policy_current_law.json

@@ -21819,7 +21819,7 @@
         "validators": {
             "range": {
                 "min": 0,
-                "max": "CTC_c"
+                "max": 9e+99
             }
         },
         "compatible_data": {

taxcalc/reforms/ext.json

@@ -34,8 +34,6 @@
     "CTC_c": {"2026": 2000.00},
     "ACTC_c": {"2026": 1776.67},
     "ACTC_c-indexed": {"2026": true},
-    "ACTC_c": {"2032": 2000.00},
-    "ACTC_c-indexed": {"2032": false},
     "ODC_c": {"2026": 500.00},
     "CTC_ps": {"2026": [200000.0, 400000.0, 200000.0, 200000.0, 400000.0]},
     "ACTC_Income_thd": {"2026": 2500.00},

taxcalc/taxcalcio.py

@@ -18,7 +18,7 @@
 from taxcalc.growdiff import GrowDiff
 from taxcalc.growfactors import GrowFactors
 from taxcalc.calculator import Calculator
-from taxcalc.utils import (delete_file, write_graph_file,
+from taxcalc.utils import (json_to_dict, delete_file, write_graph_file,
                            add_quantile_table_row_variable,
                            unweighted_sum, weighted_sum)
 
@@ -133,7 +133,17 @@ def __init__(self, input_data, tax_year, baseline, reform, assump,
                     msg = f'{fname} does not end in .json'
                     self.errmsg += f'ERROR: BASELINE file name {msg}\n'
                 # check existence of BASELINE file
-                if not os.path.isfile(bas):
+                if os.path.isfile(bas):
+                    # check validity of JSON text
+                    with open(bas, 'r', encoding='utf-8') as jfile:
+                        json_text = jfile.read()
+                        try:
+                            _ = json_to_dict(json_text)
+                        except ValueError as valerr:  # pragma: no cover
+                            msg = f'{bas} contains invalid JSON'
+                            self.errmsg += f'ERROR: BASELINE file {msg}\n'
+                            self.errmsg += f'{valerr}'
+                else:
                     msg = f'{bas} could not be found'
                     self.errmsg += f'ERROR: BASELINE file {msg}\n'
                 # add fname to list of basnames used in output file names
@@ -167,7 +177,17 @@ def __init__(self, input_data, tax_year, baseline, reform, assump,
                     msg = f'{fname} does not end in .json'
                     self.errmsg += f'ERROR: REFORM file name {msg}\n'
                 # check existence of REFORM file
-                if not os.path.isfile(rfm):
+                if os.path.isfile(rfm):
+                    # check validity of JSON text
+                    with open(rfm, 'r', encoding='utf-8') as jfile:
+                        json_text = jfile.read()
+                        try:
+                            _ = json_to_dict(json_text)
+                        except ValueError as valerr:  # pragma: no cover
+                            msg = f'{rfm} contains invalid JSON'
+                            self.errmsg += f'ERROR: REFORM file {msg}\n'
+                            self.errmsg += f'{valerr}'
+                else:
                     msg = f'{rfm} could not be found'
                     self.errmsg += f'ERROR: REFORM file {msg}\n'
                 # add fname to list of refnames used in output file names

taxcalc/tests/test_policy.py

@@ -811,19 +811,6 @@ def test_get_index_rate():
     assert pol.wage_growth_rates() == pol._wage_growth_rates
 
 
-def test_reform_with_bad_ctc_levels():
-    """
-    Implement a reform with _ACTC > _CTC_c values.
-    """
-    pol = Policy()
-    child_credit_reform = {
-        'CTC_c': {2020: 2200},
-        'ACTC_c': {2020: 2500}
-    }
-    with pytest.raises(pt.ValidationError):
-        pol.implement_reform(child_credit_reform)
-
-
 def test_reform_with_removed_parameter(monkeypatch):
     """
     Try to use removed parameter in a reform.

taxcalc/tests/test_reforms.py

@@ -386,4 +386,4 @@ def test_ext_reform(tests_path):
     iitax_ext = calc_ext.array('iitax')
     rdiff = iitax_ext - iitax_end
     weighted_sum_rdiff = (rdiff * calc_end.array('s006')).sum() * 1.0e-9
-    assert np.allclose([weighted_sum_rdiff], [-205.769], rtol=0.0, atol=0.01)
+    assert np.allclose([weighted_sum_rdiff], [-214.393], rtol=0.0, atol=0.01)

taxcalc/tests/test_taxcalcio.py

@@ -153,6 +153,24 @@ def fixture_errorreformfile():
             pass  # sometimes we can't remove a generated temporary file
 
 
+@pytest.fixture(scope='session', name='ereformfile')
+def fixture_ereformfile():
+    """
+    Temporary reform file with .json extension.
+    """
+    contents = '{"II_em": {"2022": 1000},}'
+    with tempfile.NamedTemporaryFile(
+            suffix='.json', mode='a', delete=False
+    ) as rfile:
+        rfile.write(contents)
+    yield rfile
+    if os.path.isfile(rfile.name):
+        try:
+            os.remove(rfile.name)
+        except OSError:
+            pass  # sometimes we can't remove a generated temporary file
+
+
 @pytest.fixture(scope='session', name='errorassumpfile')
 def fixture_errorassumpfile():
     """
@@ -249,6 +267,7 @@ def fixture_assumpfile2():
      'no-dot-json-filename'),
     ([], [], [], [],),
     ('no-exist.csv', 'no-exist.json', 'no-exist.json', 'no-exist.json'),
+    ('cps.csv', 'ereformfile', 'ereformfile', 'no-exist.json'),
 ])
 def test_ctor_errors(input_data, baseline, reform, assump):
     """

taxcalc/utils.py

@@ -8,6 +8,7 @@
 # pylint: disable=too-many-lines
 
 import os
+import re
 import math
 import json
 import copy
@@ -1574,25 +1575,45 @@ def bootstrap_se_ci(data, seed, num_samples, statistic, alpha):
     return bsest
 
 
-def json_to_dict(json_text):
+def json_to_dict(jsontext):
     """
     Convert specified JSON text into an ordered Python dictionary.
 
     Parameters
     ----------
-    json_text: string
-        JSON text.
+    jsontext: string
+        JSON text that may contain comments, which will be removed
 
     Raises
     ------
     ValueError:
-        if json_text contains a JSON syntax error.
+        if jsontext contains a JSON syntax error after comments are removed
 
     Returns
     -------
     dictionary: collections.OrderedDict
-        JSON data expressed as an ordered Python dictionary.
+        JSON data expressed as an ordered Python dictionary
     """
+    def remove_comments(string):
+        """
+        Remove single and multiline comments from JSON.
+        Logic follows https://stackoverflow.com/a/18381470/9100772
+        """
+        def _replacer(match):
+            # if the 2nd group (capturing comments) is not None,
+            # it means we have captured a non-quoted (real) comment string.
+            if match.group(2) is not None:
+                return "\n"  # preserve line numbers
+            # otherwise, we will return the 1st group
+            return match.group(1)  # captured quoted-string
+        # begin main remove_comments function logic
+        pattern = r"(\".*?\"|\'.*?\')|(/\*.*?\*/|//[^\r\n]*$)"
+        # first group captures quoted strings (double or single)
+        # second group captures comments (//single-line or /* multi-line */)
+        regex = re.compile(pattern, re.MULTILINE | re.DOTALL)
+        return regex.sub(_replacer, string)
+    # begin main json_to_dict function logic
+    json_text = remove_comments(jsontext)
     try:
         ordered_dict = json.loads(json_text,
                                   object_pairs_hook=collections.OrderedDict)
@@ -1610,5 +1631,6 @@ def json_to_dict(json_text):
             linenum += 1
             msg += f'{linenum:04d}{line}\n'
         msg += bline + '\n'
+        msg += 'If still puzzled, try using JSONLint online.\n'
         raise ValueError(msg) from valerr
     return ordered_dict