add unit tests for joint and indiv for rate year 2023

PolicyEngine · Apr 1, 2024 · b13a937 · b13a937
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commit b13a937
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Showing 4 changed files with 61 additions and 50 deletions.
diff --git a/policyengine_us/parameters/gov/states/ar/tax/income/rates/main/rate.yaml b/policyengine_us/parameters/gov/states/ar/tax/income/rates/main/rate.yaml
@@ -15,12 +15,6 @@ metadata:
     href: https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/TaxBrackets_2014.pdf#page=1
   - title: 2015 Indexed Tax Brackets
     href: https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/TaxBrackets_2015.pdf#page=1
-  - title: 2016 Indexed Tax Brackets #missing because of no change?
-    href: https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/TaxBrackets_2016.pdf#page=1
-  - title: 2017 Indexed Tax Brackets #missing because of no change?
-    href: https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/TaxBrackets_2017.pdf#page=1
-  - title: 2018 Indexed Tax Brackets #missing because of no change?
-    href: https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/TaxBrackets_2018.pdf#page=1
   - title: 2019 Indexed Tax Brackets
     href: https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/TaxBrackets_2019.pdf#page=1
   - title: 2020 Indexed Tax Brackets
@@ -85,7 +79,6 @@ brackets:
       2019-01-01: 0.05
       2022-01-01: 0.049
       2023-01-01: 0.047
-      2024-01-01: 0.044
   - threshold:
       2014-01-01: 35_100
       2015-01-01: 35_300
@@ -96,13 +89,16 @@ brackets:
     amount:
       2014-01-01: 0.07
       2019-01-01: 0.06
-      2019-01-01: 0.059
+      2020-01-01: 0.059
       2022-01-01: 0.049
       2023-01-01: 0.047
-      2024-01-01: 0.044
   - threshold:
-      2019-01-01: 80_801 # new extra threshold?
-      2019-01-01: 82_001
+      2014-01-01: .inf
+      2019-01-01: 80_801 
+      2020-01-01: 82_001
+      2021-01-01: .inf
     amount:
+      2014-01-01: .inf
       2019-01-01: 0.069
-      2020-01-01: 0.066
+      2020-01-01: 0.066
+      2021-01-01: .inf
diff --git a/policyengine_us/parameters/gov/states/ar/tax/income/rates/main/reduction.yaml b/policyengine_us/parameters/gov/states/ar/tax/income/rates/main/reduction.yaml
@@ -7,14 +7,6 @@ metadata:
   reference:
   - title: Tax Legislation for 2022 Ark. Code § 26-51-201 (a)(1)(A)
     href: https://casetext.com/statute/arkansas-code-of-1987/title-26-taxation/subtitle-5-state-taxes/chapter-51-income-taxes/subchapter-2-imposition-of-tax/section-26-51-201-effective-90-days-after-sine-die-adjournment-individuals-trusts-and-estates
-  - title: 2014 Indexed Tax Brackets
-    href: https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/TaxBrackets_2014.pdf#page=1
-  - title: 2015 Indexed Tax Brackets
-    href: https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/TaxBrackets_2015.pdf#page=1
-  - title: 2019 Indexed Tax Brackets
-    href: https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/TaxBrackets_2019.pdf#page=1
-  - title: 2020 Indexed Tax Brackets
-    href: https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/TaxBrackets_2020.pdf#page=1
   - title: 2021 Indexed Tax Brackets
     href: https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/TaxBrackets_2021.pdf#page=1
   - title: 2022 Indexed Tax Brackets
@@ -27,52 +19,42 @@ brackets:
     amount:
       2021-01-01: 0
   - threshold:
-      2014-01-01: 4_300
       2021-01-01: 4_800
       2022-01-01: 5_100
       2023-01-01: 5_300
     amount:
-      2014-01-01: 68.78
       2021-01-01: 95.98
       2022-01-01: 101.98
       2023-01-01: 105.98
   - threshold:
-      2014-01-01: 8_400
       2021-01-01: 9_500
       2022-01-01: 10_300
       2023-01-01: 10_600
     amount:
-      2014-01-01: 152.77
       2021-01-01: 190.97
       2022-01-01: 204.97
       2023-01-01: 211.97
   - threshold:
-      2014-01-01: 12_600
       2021-01-01: 14_300
       2022-01-01: 14_700
       2023-01-01: 15_100
     amount:
-      2014-01-01: 278.76
       2021-01-01: 248.17
       2022-01-01: 263.77
       2023-01-01: 272.37
   - threshold:
-      2014-01-01: 21_000
       2021-01-01: 23_600
       2022-01-01: 24_300
       2023-01-01: 25_000
     amount:
-      2014-01-01: 593.75
       2021-01-01: 439.96
       2022-01-01: 628.25
       2023-01-01: 597.35
   - threshold:
-      2014-01-01: 35_100
       2021-01-01: 39_700
       2022-01-01: 87_001
       2023-01-01: 89_601
     amount:
-      2014-01-01: 944.74
       2021-01-01: 797.25
       2022-01-01: 627.20
       2023-01-01: 583.70
@@ -443,14 +425,4 @@ brackets:
     amount:
       2021-01-01: 247.5
       2022-01-01: 167.20
-      2023-01-01: .inf
-  - threshold:
-      2021-01-01: .inf
-    amount:
-      2021-01-01: 247.5
-      2022-01-01: 167.20
-      2023-01-01: .inf
-  - threshold:
-      2021-01-01: .inf
-    amount:
-      2021-01-01: .inf
+      2023-01-01: 153.70
diff --git a/.../baseline/gov/states/ar/tax/income/ar_income_tax_before_non_refundable_credits_indiv.yaml b/.../baseline/gov/states/ar/tax/income/ar_income_tax_before_non_refundable_credits_indiv.yaml
@@ -48,22 +48,32 @@
     # 562.366 + round((25_000-24_301) * 0.049) = 596
     ar_income_tax_before_non_refundable_credits_indiv: 596
 
-- name: AR income tax rates - taxable income from $13,401 to $22,200 - 2014
-  period: 2014
+- name: AR income tax rates - taxable income from $15,100 to $25,000 
+  period: 2023
   absolute_error_margin: 1
   input:
     ar_taxable_income_indiv: 20_000
     state_code: AR
   output:
-  # 236 + round((20_000 - 13_401)* 0.045)
-    ar_income_tax_before_non_refundable_credits_indiv: 416
+    # 20_000 * 0.034 - 272.37 = 407.63
+    ar_income_tax_before_non_refundable_credits_indiv: 407.63
 
-- name: AR income tax rates - taxable income from $14,701 to $24,300 - 
-  period: 2024
+- name: AR income tax rates - taxable income from $25,000 to $89,600 
+  period: 2023
   absolute_error_margin: 1
   input:
-    ar_taxable_income_indiv: 20_000
+    ar_taxable_income_indiv: 30_000
     state_code: AR
   output:
-  # 236 + round((20_000 - 14_701)* 0.034)
-    ar_income_tax_before_non_refundable_credits_indiv: 416
+    # 30_000 * 0.047 - 597.35 = 812.65
+    ar_income_tax_before_non_refundable_credits_indiv: 812.65
+
+- name: AR income tax rates - taxable income over $100,000
+  period: 2023
+  absolute_error_margin: 1
+  input:
+    ar_taxable_income_indiv: 100_000
+    state_code: AR
+  output:
+    # 100_000 * 0.047 - 153.7 = 4546.3
+    ar_income_tax_before_non_refundable_credits_indiv: 4546.3
diff --git a/.../baseline/gov/states/ar/tax/income/ar_income_tax_before_non_refundable_credits_joint.yaml b/.../baseline/gov/states/ar/tax/income/ar_income_tax_before_non_refundable_credits_joint.yaml
@@ -62,3 +62,36 @@
     state_code: AR
   output:
     ar_income_tax_before_non_refundable_credits_joint: 591
+
+- name: AR income tax rates - taxable income from $15,100 to $25,000 
+  period: 2023
+  absolute_error_margin: 1
+  input:
+    ar_taxable_income_joint: 20_000
+    ar_low_income_tax_joint: 1_000
+    state_code: AR
+  output:
+    # 20_000 * 0.034 - 272.37 = 407.63 < 1_000
+    ar_income_tax_before_non_refundable_credits_joint: 407.63
+
+- name: AR income tax rates - taxable income from $25,000 to $89,600 
+  period: 2023
+  absolute_error_margin: 1
+  input:
+    ar_taxable_income_joint: 30_000
+    ar_low_income_tax_joint: 1_000
+    state_code: AR
+  output:
+    # 30_000 * 0.047 - 597.35 = 812.65 < 1_000
+    ar_income_tax_before_non_refundable_credits_joint: 812.65
+
+- name: AR income tax rates - taxable income over $100,000
+  period: 2023
+  absolute_error_margin: 1
+  input:
+    ar_taxable_income_joint: 100_000
+    ar_low_income_tax_joint: 1_000
+    state_code: AR
+  output:
+    # 100_000 * 0.047 - 153.7 = 4546.3 > 1_000
+    ar_income_tax_before_non_refundable_credits_joint: 1_000