Create filing status federal tax table types.

app/models/federal_tax_bracket.rb

@@ -2,19 +2,30 @@
 #
 # Table name: federal_tax_brackets
 #
-#  id                    :bigint           not null, primary key
-#  bottom_range_cents    :integer          default(0), not null
-#  bottom_range_currency :string           default("USD"), not null
-#  cumulative_cents      :integer          default(0), not null
-#  cumulative_currency   :string           default("USD"), not null
-#  rate                  :float
-#  tier                  :string
-#  top_range_cents       :integer          default(0), not null
-#  top_range_currency    :string           default("USD"), not null
-#  created_at            :datetime         not null
-#  updated_at            :datetime         not null
+#  id                        :bigint           not null, primary key
+#  bottom_range_cents        :integer          default(0), not null
+#  bottom_range_currency     :string           default("USD"), not null
+#  cumulative_cents          :integer          default(0), not null
+#  cumulative_currency       :string           default("USD"), not null
+#  rate                      :float
+#  tier                      :string
+#  top_range_cents           :integer          default(0), not null
+#  top_range_currency        :string           default("USD"), not null
+#  created_at                :datetime         not null
+#  updated_at                :datetime         not null
+#  federal_tax_table_type_id :bigint
+#
+# Indexes
+#
+#  index_federal_tax_brackets_on_federal_tax_table_type_id  (federal_tax_table_type_id)
+#
+# Foreign Keys
+#
+#  fk_rails_...  (federal_tax_table_type_id => federal_tax_table_types.id)
 #
 class FederalTaxBracket < ApplicationRecord
+  belongs_to :federal_tax_table_type
+
   monetize :bottom_range_cents
   monetize :top_range_cents
   monetize :cumulative_cents

app/models/federal_tax_table_type.rb

@@ -0,0 +1,15 @@
+# == Schema Information
+#
+# Table name: federal_tax_table_types
+#
+#  id            :bigint           not null, primary key
+#  filing_status :string
+#  created_at    :datetime         not null
+#  updated_at    :datetime         not null
+#
+class FederalTaxTableType < ApplicationRecord
+  has_many :federal_tax_brackets
+
+  FILING_TYPES = %w[single married_filing_jointly married_filing_separately head_of_household]
+  validates :filing_status, presence: true, inclusion: FILING_TYPES
+end

db/data/20240711124610_create_tax_tables.rb

@@ -3,13 +3,13 @@
 class CreateTaxTables < ActiveRecord::Migration[7.0]
   def up
     # Federal tax brackets for single filers in 2024
-    FederalTaxBracket.create(tier: "Tier 1", bottom_range: 0, top_range: 11_600, rate: 0.1, cumulative: 0)
-    FederalTaxBracket.create(tier: "Tier 2", bottom_range: 11_601, top_range: 47_150, rate: 0.12, cumulative: 1_160)
-    FederalTaxBracket.create(tier: "Tier 3", bottom_range: 47_151, top_range: 100_525, rate: 0.22, cumulative: 5_426)
-    FederalTaxBracket.create(tier: "Tier 4", bottom_range: 100_526, top_range: 191_950, rate: 0.24, cumulative: 17_168.5)
-    FederalTaxBracket.create(tier: "Tier 5", bottom_range: 191_951, top_range: 243_725, rate: 0.32, cumulative: 39_110.5)
-    FederalTaxBracket.create(tier: "Tier 6", bottom_range: 243_726, top_range: 609_350, rate: 0.35, cumulative: 55_678.5)
-    FederalTaxBracket.create(tier: "Tier 7", bottom_range: 609_351, top_range: 10_000_000, rate: 0.35, cumulative: 183_647.25)
+    # FederalTaxBracket.create(tier: "Tier 1", bottom_range: 0, top_range: 11_600, rate: 0.1, cumulative: 0)
+    # FederalTaxBracket.create(tier: "Tier 2", bottom_range: 11_601, top_range: 47_150, rate: 0.12, cumulative: 1_160)
+    # FederalTaxBracket.create(tier: "Tier 3", bottom_range: 47_151, top_range: 100_525, rate: 0.22, cumulative: 5_426)
+    # FederalTaxBracket.create(tier: "Tier 4", bottom_range: 100_526, top_range: 191_950, rate: 0.24, cumulative: 17_168.5)
+    # FederalTaxBracket.create(tier: "Tier 5", bottom_range: 191_951, top_range: 243_725, rate: 0.32, cumulative: 39_110.5)
+    # FederalTaxBracket.create(tier: "Tier 6", bottom_range: 243_726, top_range: 609_350, rate: 0.35, cumulative: 55_678.5)
+    # FederalTaxBracket.create(tier: "Tier 7", bottom_range: 609_351, top_range: 10_000_000, rate: 0.35, cumulative: 183_647.25)
   end
 
   def down

db/data/20240910125100_create_tax_table_types.rb

@@ -0,0 +1,50 @@
+# frozen_string_literal: true
+
+class CreateTaxTableTypes < ActiveRecord::Migration[7.0]
+  def up
+    FederalTaxTableType.create(filing_status: "single")
+    FederalTaxTableType.create(filing_status: "married_filing_jointly")
+    FederalTaxTableType.create(filing_status: "married_filing_separately")
+    FederalTaxTableType.create(filing_status: "head_of_household")
+
+    # Federal tax brackets for single filers in 2024
+    FederalTaxBracket.create!(tier: "Tier 1", bottom_range: 0, top_range: 11_600, rate: 0.1, cumulative: 0, federal_tax_table_type_id: FederalTaxTableType.find_by(filing_status: "single").id)
+    FederalTaxBracket.create(tier: "Tier 2", bottom_range: 11_601, top_range: 47_150, rate: 0.12, cumulative: 1_160, federal_tax_table_type_id: FederalTaxTableType.find_by(filing_status: "single").id)
+    FederalTaxBracket.create(tier: "Tier 3", bottom_range: 47_151, top_range: 100_525, rate: 0.22, cumulative: 5_426, federal_tax_table_type_id: FederalTaxTableType.find_by(filing_status: "single").id)
+    FederalTaxBracket.create(tier: "Tier 4", bottom_range: 100_526, top_range: 191_950, rate: 0.24, cumulative: 17_168.5, federal_tax_table_type_id: FederalTaxTableType.find_by(filing_status: "single").id)
+    FederalTaxBracket.create(tier: "Tier 5", bottom_range: 191_951, top_range: 243_725, rate: 0.32, cumulative: 39_110.5, federal_tax_table_type_id: FederalTaxTableType.find_by(filing_status: "single").id)
+    FederalTaxBracket.create(tier: "Tier 6", bottom_range: 243_726, top_range: 609_350, rate: 0.35, cumulative: 55_678.5, federal_tax_table_type_id: FederalTaxTableType.find_by(filing_status: "single").id)
+    FederalTaxBracket.create(tier: "Tier 7", bottom_range: 609_351, top_range: 10_000_000, rate: 0.35, cumulative: 183_647.25, federal_tax_table_type_id: FederalTaxTableType.find_by(filing_status: "single").id)
+
+    # Federal tax brackets for married joint filers in 2024
+    FederalTaxBracket.create(tier: "Tier 1", bottom_range: 0, top_range: 23_200, rate: 0.1, cumulative: 0, federal_tax_table_type_id: FederalTaxTableType.find_by(filing_status: "married_filing_jointly").id)
+    FederalTaxBracket.create(tier: "Tier 2", bottom_range: 23_201, top_range: 94_300, rate: 0.12, cumulative: 2_320, federal_tax_table_type_id: FederalTaxTableType.find_by(filing_status: "married_filing_jointly").id)
+    FederalTaxBracket.create(tier: "Tier 3", bottom_range: 94_301, top_range: 201_050, rate: 0.22, cumulative: 10_852, federal_tax_table_type_id: FederalTaxTableType.find_by(filing_status: "married_filing_jointly").id)
+    FederalTaxBracket.create(tier: "Tier 4", bottom_range: 201_051, top_range: 383_900, rate: 0.24, cumulative: 34_337, federal_tax_table_type_id: FederalTaxTableType.find_by(filing_status: "married_filing_jointly").id)
+    FederalTaxBracket.create(tier: "Tier 5", bottom_range: 383_901, top_range: 487_450, rate: 0.32, cumulative: 78_221, federal_tax_table_type_id: FederalTaxTableType.find_by(filing_status: "married_filing_jointly").id)
+    FederalTaxBracket.create(tier: "Tier 6", bottom_range: 487_451, top_range: 731_200, rate: 0.35, cumulative: 111_357, federal_tax_table_type_id: FederalTaxTableType.find_by(filing_status: "married_filing_jointly").id)
+    FederalTaxBracket.create(tier: "Tier 7", bottom_range: 731_201, top_range: 10_000_000, rate: 0.35, cumulative: 196_669.50, federal_tax_table_type_id: FederalTaxTableType.find_by(filing_status: "married_filing_jointly").id)
+
+    # Federal tax brackets for married separate filers in 2024
+    FederalTaxBracket.create(tier: "Tier 1", bottom_range: 0, top_range: 11_600, rate: 0.1, cumulative: 0, federal_tax_table_type_id: FederalTaxTableType.find_by(filing_status: "married_filing_separately").id)
+    FederalTaxBracket.create(tier: "Tier 2", bottom_range: 11_601, top_range: 47_150, rate: 0.12, cumulative: 1_160, federal_tax_table_type_id: FederalTaxTableType.find_by(filing_status: "married_filing_separately").id)
+    FederalTaxBracket.create(tier: "Tier 3", bottom_range: 47_151, top_range: 100_525, rate: 0.22, cumulative: 5_426, federal_tax_table_type_id: FederalTaxTableType.find_by(filing_status: "married_filing_separately").id)
+    FederalTaxBracket.create(tier: "Tier 4", bottom_range: 100_526, top_range: 191_950, rate: 0.24, cumulative: 17_168.5, federal_tax_table_type_id: FederalTaxTableType.find_by(filing_status: "married_filing_separately").id)
+    FederalTaxBracket.create(tier: "Tier 5", bottom_range: 191_951, top_range: 243_725, rate: 0.32, cumulative: 39_110.5, federal_tax_table_type_id: FederalTaxTableType.find_by(filing_status: "married_filing_separately").id)
+    FederalTaxBracket.create(tier: "Tier 6", bottom_range: 243_726, top_range: 365_600, rate: 0.35, cumulative: 55_678.5, federal_tax_table_type_id: FederalTaxTableType.find_by(filing_status: "married_filing_separately").id)
+    FederalTaxBracket.create(tier: "Tier 7", bottom_range: 365_601, top_range: 10_000_000, rate: 0.35, cumulative: 98_334.75, federal_tax_table_type_id: FederalTaxTableType.find_by(filing_status: "married_filing_separately").id)
+
+    # Federal tax brackets for head of household filers in 2024
+    FederalTaxBracket.create(tier: "Tier 1", bottom_range: 0, top_range: 16_550, rate: 0.1, cumulative: 0, federal_tax_table_type_id: FederalTaxTableType.find_by(filing_status: "head_of_household").id)
+    FederalTaxBracket.create(tier: "Tier 2", bottom_range: 16_551, top_range: 63_100, rate: 0.12, cumulative: 1_655, federal_tax_table_type_id: FederalTaxTableType.find_by(filing_status: "head_of_household").id)
+    FederalTaxBracket.create(tier: "Tier 3", bottom_range: 63_101, top_range: 100_500, rate: 0.22, cumulative: 7_241, federal_tax_table_type_id: FederalTaxTableType.find_by(filing_status: "head_of_household").id)
+    FederalTaxBracket.create(tier: "Tier 4", bottom_range: 100_501, top_range: 191_950, rate: 0.24, cumulative: 15_469, federal_tax_table_type_id: FederalTaxTableType.find_by(filing_status: "head_of_household").id)
+    FederalTaxBracket.create(tier: "Tier 5", bottom_range: 191_951, top_range: 243_700, rate: 0.32, cumulative: 37_417, federal_tax_table_type_id: FederalTaxTableType.find_by(filing_status: "head_of_household").id)
+    FederalTaxBracket.create(tier: "Tier 6", bottom_range: 243_701, top_range: 609_350, rate: 0.35, cumulative: 53_977, federal_tax_table_type_id: FederalTaxTableType.find_by(filing_status: "head_of_household").id)
+    FederalTaxBracket.create(tier: "Tier 7", bottom_range: 609_351, top_range: 10_000_000, rate: 0.35, cumulative: 181_954.5, federal_tax_table_type_id: FederalTaxTableType.find_by(filing_status: "head_of_household").id)
+  end
+
+  def down
+    raise ActiveRecord::IrreversibleMigration
+  end
+end

db/data_schema.rb

@@ -1 +1 @@
-DataMigrate::Data.define(version: 20240715131425)
+DataMigrate::Data.define(version: 20240910125100)

db/migrate/20240911123818_create_federal_tax_table_types.rb

@@ -0,0 +1,11 @@
+class CreateFederalTaxTableTypes < ActiveRecord::Migration[7.0]
+  def change
+    create_table :federal_tax_table_types do |t|
+      t.string :filing_status
+
+      t.timestamps
+    end
+
+    add_reference :federal_tax_brackets, :federal_tax_table_type, foreign_key: true
+  end
+end

spec/factories/federal_tax_brackets.rb

@@ -2,22 +2,33 @@
 #
 # Table name: federal_tax_brackets
 #
-#  id                    :bigint           not null, primary key
-#  bottom_range_cents    :integer          default(0), not null
-#  bottom_range_currency :string           default("USD"), not null
-#  cumulative_cents      :integer          default(0), not null
-#  cumulative_currency   :string           default("USD"), not null
-#  rate                  :float
-#  tier                  :string
-#  top_range_cents       :integer          default(0), not null
-#  top_range_currency    :string           default("USD"), not null
-#  created_at            :datetime         not null
-#  updated_at            :datetime         not null
+#  id                        :bigint           not null, primary key
+#  bottom_range_cents        :integer          default(0), not null
+#  bottom_range_currency     :string           default("USD"), not null
+#  cumulative_cents          :integer          default(0), not null
+#  cumulative_currency       :string           default("USD"), not null
+#  rate                      :float
+#  tier                      :string
+#  top_range_cents           :integer          default(0), not null
+#  top_range_currency        :string           default("USD"), not null
+#  created_at                :datetime         not null
+#  updated_at                :datetime         not null
+#  federal_tax_table_type_id :bigint
+#
+# Indexes
+#
+#  index_federal_tax_brackets_on_federal_tax_table_type_id  (federal_tax_table_type_id)
+#
+# Foreign Keys
+#
+#  fk_rails_...  (federal_tax_table_type_id => federal_tax_table_types.id)
 #
 FactoryBot.define do
   # tax_brackets = 10% on first $1,000, 15% from $1,001 to $100,000, 25% from $100,001 to $500,000
 
   factory :federal_tax_bracket do
+    federal_tax_table_type
+
     tier { "Tier 1" }
     bottom_range_cents { 0 }
     top_range_cents { 100_000 } # $1,000.00

spec/factories/federal_tax_table_types.rb

@@ -0,0 +1,34 @@
+# == Schema Information
+#
+# Table name: federal_tax_table_types
+#
+#  id            :bigint           not null, primary key
+#  filing_status :string
+#  created_at    :datetime         not null
+#  updated_at    :datetime         not null
+#
+FactoryBot.define do
+  factory :federal_tax_table_type do
+    filing_status { "single" }
+
+    trait :married_filing_jointly do
+      filing_status { "married_filing_jointly" }
+    end
+
+    trait :married_filing_separately do
+      filing_status { "married_filing_separately" }
+    end
+
+    trait :head_of_household do
+      filing_status { "head_of_household" }
+    end
+
+    trait :with_all_statuses do
+      after :create do |_record|
+        create(:federal_tax_table_type, :married_filing_jointly)
+        create(:federal_tax_table_type, :married_filing_separately)
+        create(:federal_tax_table_type, :head_of_household)
+      end
+    end
+  end
+end

spec/features/federal_tax_brackets/edit.html.tailwindcss_spec.rb

@@ -7,7 +7,8 @@
       bottom_range: 1,
       top_range: 1,
       rate: 1.5,
-      cumulative: 1
+      cumulative: 1,
+      federal_tax_table_type: create(:federal_tax_table_type)
     )
   }
 

spec/models/federal_tax_bracket_spec.rb

@@ -2,17 +2,26 @@
 #
 # Table name: federal_tax_brackets
 #
-#  id                    :bigint           not null, primary key
-#  bottom_range_cents    :integer          default(0), not null
-#  bottom_range_currency :string           default("USD"), not null
-#  cumulative_cents      :integer          default(0), not null
-#  cumulative_currency   :string           default("USD"), not null
-#  rate                  :float
-#  tier                  :string
-#  top_range_cents       :integer          default(0), not null
-#  top_range_currency    :string           default("USD"), not null
-#  created_at            :datetime         not null
-#  updated_at            :datetime         not null
+#  id                        :bigint           not null, primary key
+#  bottom_range_cents        :integer          default(0), not null
+#  bottom_range_currency     :string           default("USD"), not null
+#  cumulative_cents          :integer          default(0), not null
+#  cumulative_currency       :string           default("USD"), not null
+#  rate                      :float
+#  tier                      :string
+#  top_range_cents           :integer          default(0), not null
+#  top_range_currency        :string           default("USD"), not null
+#  created_at                :datetime         not null
+#  updated_at                :datetime         not null
+#  federal_tax_table_type_id :bigint
+#
+# Indexes
+#
+#  index_federal_tax_brackets_on_federal_tax_table_type_id  (federal_tax_table_type_id)
+#
+# Foreign Keys
+#
+#  fk_rails_...  (federal_tax_table_type_id => federal_tax_table_types.id)
 #
 require "rails_helper"
 

spec/models/federal_tax_table_type_spec.rb

@@ -0,0 +1,14 @@
+# == Schema Information
+#
+# Table name: federal_tax_table_types
+#
+#  id            :bigint           not null, primary key
+#  filing_status :string
+#  created_at    :datetime         not null
+#  updated_at    :datetime         not null
+#
+require "rails_helper"
+
+RSpec.describe FederalTaxTableType, type: :model do
+  pending "add some examples to (or delete) #{__FILE__}"
+end