Map state broad SOI Arch targets (#21)

Author: MaxGhenis

src/microplex_us/targets/arch.py

@@ -123,6 +123,7 @@
     "investment_interest_paid_amount": "investment_interest_expense",
     "interest_paid_deduction_amount": "interest_deduction",
     "medical_amount": "medical_expense_deduction",
+    "medical_dental_expense_amount": "medical_expense_deduction",
     "real_estate_taxes_amount": "real_estate_taxes",
     "aca_aptc_amount": "aca_ptc",
     "medicaid_benefits": "medicaid",
@@ -324,12 +325,35 @@
         "COUNT",
     ),
     "irs_soi.ordinary_dividends": ("ordinary_dividends_amount", "AMOUNT"),
+    "irs_soi.returns_with_qualified_dividends": (
+        "qualified_dividends_returns",
+        "COUNT",
+    ),
+    "irs_soi.qualified_dividends": ("qualified_dividends_amount", "AMOUNT"),
     "irs_soi.returns_with_taxable_interest": (
         "taxable_interest_returns",
         "COUNT",
     ),
     "irs_soi.taxable_interest": ("taxable_interest_amount", "AMOUNT"),
+    "irs_soi.returns_with_tax_exempt_interest": (
+        "tax_exempt_interest_returns",
+        "COUNT",
+    ),
+    "irs_soi.tax_exempt_interest": ("tax_exempt_interest_amount", "AMOUNT"),
+    "irs_soi.returns_with_schedule_c_income": (
+        "schedule_c_income_returns",
+        "COUNT",
+    ),
+    "irs_soi.schedule_c_income": ("schedule_c_income_amount", "AMOUNT"),
     "irs_soi.taxable_net_capital_gains": ("net_capital_gains_amount", "AMOUNT"),
+    "irs_soi.returns_with_partnership_scorp_income": (
+        "partnership_scorp_income_returns",
+        "COUNT",
+    ),
+    "irs_soi.partnership_scorp_income": (
+        "partnership_scorp_income_amount",
+        "AMOUNT",
+    ),
     "irs_soi.taxable_ira_distributions": (
         "taxable_ira_distributions_amount",
         "AMOUNT",
@@ -348,6 +372,14 @@
         "itemized_deductions_returns",
         "COUNT",
     ),
+    "irs_soi.returns_with_medical_dental_expense_deduction": (
+        "medical_claims",
+        "COUNT",
+    ),
+    "irs_soi.medical_dental_expense_deduction": (
+        "medical_dental_expense_amount",
+        "AMOUNT",
+    ),
     "irs_soi.standard_deduction": ("standard_deduction", "AMOUNT"),
     "irs_soi.taxable_income": ("taxable_income", "AMOUNT"),
     "irs_soi.total_income": ("total_income", "AMOUNT"),
@@ -761,11 +793,16 @@
     ),
     "taxable_social_security_amount": "Taxable Social Security benefits amount",
     "ordinary_dividends_amount": "Ordinary dividends amount",
+    "qualified_dividends_returns": "Returns with qualified dividends",
     "qualified_dividends_amount": "Qualified dividends amount",
     "long_term_capital_gains_amount": "Long-term capital gains amount",
     "short_term_capital_gains_amount": "Short-term capital gains amount",
+    "partnership_scorp_income_returns": "Returns with partnership and S-corp income",
     "partnership_scorp_income_amount": "Partnership and S-corp income amount",
+    "schedule_c_income_returns": "Returns with Schedule C income",
     "schedule_c_income_amount": "Schedule C income amount",
+    "medical_claims": "Returns with medical expense deduction",
+    "medical_dental_expense_amount": "Medical and dental expense amount",
     "tax_unit_count": "Tax unit count",
     "household_count": "Household count",
     "population": "Population count",

tests/targets/test_arch_facts.py

@@ -1281,6 +1281,93 @@ def test_arch_consumer_fact_jsonl_provider_maps_state_soi_rows(
     }
 
 
+def test_arch_consumer_fact_jsonl_provider_maps_state_broad_soi_concepts(
+    tmp_path: Path,
+) -> None:
+    consumer_jsonl = tmp_path / "consumer_facts.jsonl"
+    geography = {"level": "state", "id": "0400000US06", "name": "California"}
+    rows = [
+        _consumer_fact(
+            "state-ca-qualified-dividends",
+            concept="irs_soi.qualified_dividends",
+            domain="all_individual_income_tax_returns",
+            source_name="irs_soi",
+            source_table="Historic Table 2 state broad totals",
+            period={"type": "tax_year", "value": 2022},
+            geography=geography,
+            value=93_000_000_000,
+            unit="usd",
+        ),
+        _consumer_fact(
+            "state-ca-schedule-c-returns",
+            concept="irs_soi.returns_with_schedule_c_income",
+            domain="all_individual_income_tax_returns",
+            source_name="irs_soi",
+            source_table="Historic Table 2 state broad totals",
+            period={"type": "tax_year", "value": 2022},
+            geography=geography,
+            value=3_617_080,
+        ),
+        _consumer_fact(
+            "state-ca-partnership-scorp",
+            concept="irs_soi.partnership_scorp_income",
+            domain="all_individual_income_tax_returns",
+            source_name="irs_soi",
+            source_table="Historic Table 2 state broad totals",
+            period={"type": "tax_year", "value": 2022},
+            geography=geography,
+            value=125_930_370_000,
+            unit="usd",
+        ),
+        _consumer_fact(
+            "state-ca-medical-dental",
+            concept="irs_soi.medical_dental_expense_deduction",
+            domain="all_individual_income_tax_returns",
+            source_name="irs_soi",
+            source_table="Historic Table 2 state broad totals",
+            period={"type": "tax_year", "value": 2022},
+            geography=geography,
+            value=11_456_144_000,
+            unit="usd",
+        ),
+    ]
+    consumer_jsonl.write_text(
+        "\n".join(json.dumps(row, sort_keys=True) for row in rows) + "\n"
+    )
+
+    target_set = ArchConsumerFactJSONLTargetProvider(consumer_jsonl).load_target_set(
+        TargetQuery(period=2022)
+    )
+    targets_by_arch_variable = {
+        target.metadata["arch_variable"]: target for target in target_set.targets
+    }
+
+    qualified_dividends = targets_by_arch_variable["qualified_dividends_amount"]
+    assert qualified_dividends.metadata["variable"] == "qualified_dividend_income"
+    assert qualified_dividends.measure == "qualified_dividend_income"
+    assert _target_filter_tuples(qualified_dividends) == {
+        ("tax_unit_is_filer", "==", "1"),
+        ("state_fips", "==", "06"),
+    }
+
+    schedule_c_returns = targets_by_arch_variable["schedule_c_income_returns"]
+    assert schedule_c_returns.metadata["variable"] == "self_employment_income"
+    assert schedule_c_returns.aggregation.value == "count"
+    assert ("self_employment_income", ">", "0") in _target_filter_tuples(
+        schedule_c_returns
+    )
+
+    partnership = targets_by_arch_variable["partnership_scorp_income_amount"]
+    assert (
+        partnership.metadata["variable"] == "tax_unit_partnership_s_corp_income"
+    )
+    assert partnership.measure == "tax_unit_partnership_s_corp_income"
+
+    medical = targets_by_arch_variable["medical_dental_expense_amount"]
+    assert medical.metadata["variable"] == "medical_expense_deduction"
+    assert medical.measure == "medical_expense_deduction"
+
+
 def test_arch_consumer_fact_jsonl_provider_maps_eitc_by_agi_and_children(
     tmp_path: Path,
 ) -> None: