Reform to include employer payroll taxes in taxable income #5635

johnthwong · 2025-02-24T16:59:16Z

Fixes #5633
Fixes #619

…a for irs_gross_income

…r reforms

codecov · 2025-02-24T17:30:47Z

Codecov Report

All modified and coverable lines are covered by tests ✅

Project coverage is 99.07%. Comparing base (16942bf) to head (f17c6d3).
Report is 60 commits behind head on master.

Additional details and impacted files

@@           Coverage Diff           @@
##           master    #5635   +/-   ##
=======================================
  Coverage   99.07%   99.07%           
=======================================
  Files        2695     2699    +4     
  Lines       38990    39030   +40     
  Branches      172      171    -1     
=======================================
+ Hits        38629    38669   +40     
  Misses        327      327           
  Partials       34       34

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policyengine_us/variables/gov/irs/tax/payroll/social_security/employer_social_security_tax.py

MaxGhenis

please remove the parts that adjust social security benefit taxability, since we can already do that in the app by zeroing out the tax rate parameters

changelog_entry.yaml

policyengine_us/reforms/tax_payroll_not_benefits/tax_payroll_not_benefits_reform.py

PavelMakarchuk

You will need to add the re

policyengine_us/reforms/tax_payroll_not_benefits/tax_payroll_not_benefits_reform.py

policyengine_us/variables/gov/irs/tax/payroll/medicare/employer_medicare_tax.py

policyengine_us/reforms/tax_payroll_not_benefits/tax_payroll_not_benefits_reform.py

fixes are: 1. renaming yaml containing boolean to "in_effect" 2. adding a five-year-forward check also sorry that i renamed the directory. i didn't realize that it breaks all github tracked changes. i'll add the unit tests in a subsequent commit.

i had the black library make the reformatting changes.

this is a path and not a custom object, so it shouldn't have a parenthesis

policyengine_us/parameters/gov/contrib/tax_employer_payroll/in_effect.yaml

policyengine_us/reforms/tax_employer_payroll/tax_employer_payroll.py

policyengine_us/variables/gov/irs/tax/payroll/social_security/employer_social_security_tax.py

policyengine_us/variables/gov/irs/tax/payroll/medicare/employer_medicare_tax.py

policyengine_us/reforms/tax_employer_payroll/tax_employer_payroll.py

adding unit test next

(the one for the reform is incomplete because it will be deleted)

no unit test for purely parametric reforms

(1) The function that feeds into modify_parameters now appends to the existing income sources list, rather than replaces it. (2) Added a unit test for the reform as well. (3) Directories and files are renamed. (4) Added a missing return statement to the function that feeds into modify_parameters.

policyengine_us/tests/policy/contrib/crfb/tax_employer_payroll_tax.yaml

…_tax.yaml

johnthwong added 4 commits February 21, 2025 17:19

Created new variables for employer contributions; finished new formul…

7b15eba

…a for irs_gross_income

Finished formula for not taxing social security; added boilerplate fo…

a66d4af

…r reforms

Update tax_payroll_not_benefits_reform.py

12bd7f5

Update changelog_entry.yaml

363ce2e

johnthwong requested a review from PavelMakarchuk February 24, 2025 16:59

PavelMakarchuk reviewed Feb 24, 2025

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policyengine_us/variables/gov/irs/tax/payroll/social_security/employer_social_security_tax.py Show resolved Hide resolved

MaxGhenis requested changes Feb 24, 2025

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changelog_entry.yaml Outdated Show resolved Hide resolved

changelog_entry.yaml Outdated Show resolved Hide resolved

policyengine_us/reforms/tax_payroll_not_benefits/tax_payroll_not_benefits_reform.py Outdated Show resolved Hide resolved

PavelMakarchuk requested changes Feb 25, 2025

View reviewed changes

fixed tax_employer_payroll.py

04f9c95

fixes are: 1. renaming yaml containing boolean to "in_effect" 2. adding a five-year-forward check also sorry that i renamed the directory. i didn't realize that it breaks all github tracked changes. i'll add the unit tests in a subsequent commit.

MaxGhenis changed the title ~~Reform tax payroll not benefits~~ Reform to include employer payroll taxes in taxable income Feb 27, 2025

johnthwong added 5 commits February 27, 2025 14:15

fixed line lengths

797c7d0

more formatting

999ab47

i had the black library make the reformatting changes.

fixed issue i think

5c81ccf

this is a path and not a custom object, so it shouldn't have a parenthesis

more line wrapping

e095c39

more line wrapping

702b0f0

PavelMakarchuk requested changes Feb 27, 2025

View reviewed changes

MaxGhenis reviewed Feb 28, 2025

View reviewed changes

policyengine_us/reforms/tax_employer_payroll/tax_employer_payroll.py Outdated Show resolved Hide resolved

johnthwong self-assigned this Feb 28, 2025

johnthwong added 7 commits February 28, 2025 11:06

Commit before switching to update parameter and adding unit tests

63c8e52

mid-commit

c5cd546

switched to parametric reform

098d654

adding unit test next

unit tests added

1c9962f

(the one for the reform is incomplete because it will be deleted)

removed reform unit test

aa0f245

no unit test for purely parametric reforms

formatting

e332f89

formatting again

57b2131

johnthwong requested a review from PavelMakarchuk February 28, 2025 20:50

johnthwong requested a review from MaxGhenis February 28, 2025 23:35

MaxGhenis approved these changes Mar 1, 2025

View reviewed changes

MaxGhenis added 3 commits March 1, 2025 09:40

Update policyengine_us/tests/policy/contrib/crfb/tax_employer_payroll…

731823c

…_tax.yaml

Update policyengine_us/tests/policy/contrib/crfb/tax_employer_payroll…

2f7ccbe

…_tax.yaml

Update policyengine_us/tests/policy/contrib/crfb/tax_employer_payroll…

f17c6d3

…_tax.yaml

MaxGhenis merged commit 2ca38cc into PolicyEngine:master Mar 1, 2025
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Reform to include employer payroll taxes in taxable income #5635

Reform to include employer payroll taxes in taxable income #5635

johnthwong commented Feb 24, 2025 •

edited by MaxGhenis

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codecov bot commented Feb 24, 2025 •

edited

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Reform to include employer payroll taxes in taxable income #5635

Reform to include employer payroll taxes in taxable income #5635

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johnthwong commented Feb 24, 2025 • edited by MaxGhenis Loading

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johnthwong commented Feb 24, 2025 •

edited by MaxGhenis

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codecov bot commented Feb 24, 2025 •

edited

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