Merge pull request #2613 from hdoupe/rm-init-vals

Remove parameters code that resets to initial values on update
PSLmodels · Nov 5, 2021 · 9054288 · 9054288
2 parents e3567d1 + 38ebfa5
commit 9054288
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Showing 4 changed files with 66 additions and 18 deletions.
diff --git a/taxcalc/parameters.py b/taxcalc/parameters.py
@@ -122,11 +122,6 @@ def __init__(self, start_year=None, num_years=None, last_known_year=None,
                 "year": start_year or self.JSON_START_YEAR
             }
         super().__init__(**kwargs)
-        self._init_values = {
-            param: copy.deepcopy(data["value"])
-            for param, data in self.read_params(self.defaults).items()
-            if param != "schema"
-        }
 
     def adjust(
         self, params_or_path, print_warnings=True, raise_errors=True, **kwargs
@@ -301,7 +296,6 @@ def adjust_with_indexing(self, params_or_path, **kwargs):
                 ] += cpi_vo["value"]
             # 1. Delete all unknown values.
             # 1.a For revision, these are years specified after cpi_min_year.
-            init_vals = {}
             to_delete = {}
             for param in params:
                 if (
@@ -312,16 +306,11 @@ def adjust_with_indexing(self, params_or_path, **kwargs):
                 if param.endswith("-indexed"):
                     param = param.split("-indexed")[0]
                 if self._data[param].get("indexed", False):
-                    init_vals[param] = (
-                        self.sel[self._init_values[param]]["year"]
-                        <= cpi_min_year["year"]
-                    )
                     to_delete[param] = (
                         self.sel[param]["year"] > cpi_min_year["year"]
                     )
                     needs_reset.append(param)
             self.delete(to_delete, **kwargs)
-            super().adjust(init_vals, **kwargs)
 
             # 1.b For all others, these are years after last_known_year.
             last_known_year = max(cpi_min_year["year"], self._last_known_year)
@@ -367,7 +356,6 @@ def adjust_with_indexing(self, params_or_path, **kwargs):
                     needs_reset.append(param)
             super().adjust(long_param_vals, **kwargs)
 
-            init_vals = {}
             to_delete = {}
             for param in self._data:
                 if (
@@ -377,15 +365,10 @@ def adjust_with_indexing(self, params_or_path, **kwargs):
                 ):
                     continue
                 if self._data[param].get("indexed", False):
-                    init_vals[param] = (
-                        self.sel[self._init_values[param]]['year']
-                        <= last_known_year
-                    )
                     to_delete[param] = self.sel[param]["_auto"] == True  # noqa
                     needs_reset.append(param)
 
             self.delete(to_delete, **kwargs)
-            super().adjust(init_vals, **kwargs)
 
             self.extend(label="year")
 

diff --git a/taxcalc/reforms/TCJA.json b/taxcalc/reforms/TCJA.json
@@ -153,5 +153,40 @@
                             "2026": 0},
     "ID_Medical_frt": {"2017": 0.075,
                        "2019": 0.075},
-    "parameter_indexing_CPI_offset": {"2017": -0.0025}  
+    "parameter_indexing_CPI_offset": {"2017": -0.0025},
+
+    // Apply parameters that are affected by the change in index rates
+    // even though they are not directly modified by TCJA.
+    "II_em_ps": {"2018": [9e99, 9e99, 9e99, 9e99, 9e99]},
+    "STD_Dep": {"2018": 1050, "2019": 1100},
+    "STD_Aged": {"2018": [1600, 1300, 1300, 1600, 1300],
+                 "2019": [1650, 1300, 1300, 1650, 1300]},
+    "CG_brk1": {"2018": [38600, 77200, 38600, 51700, 77200],
+                "2019": [39375, 78750, 39375, 52750, 78750]},
+    "CG_brk2": {"2018": [425800, 479000, 239500, 452400, 479000],
+                "2019": [434550, 488850, 244425, 461700, 488850]},
+    "AMT_CG_brk1": {"2018": [38600, 77200, 38600, 51700, 77200],
+                    "2019": [39375, 78750, 39375, 52750, 78750]},
+    "AMT_CG_brk2": {"2018": [425800, 479000, 239500, 452400, 479000],
+                    "2019": [434550, 488850, 244425, 461700, 488850]},
+    "AMT_child_em": {"2018": 7600,
+                     "2019": 0},
+    "AMT_brk1": {"2018": 191100,
+                 "2019": 194800},
+    "EITC_c": {"2018": [519, 3461, 5716, 6431],
+               "2019": [529, 3526, 5828, 6557]},
+    "EITC_ps": {"2018": [8490, 18660, 18660, 18660],
+                "2019": [8650, 19030, 19030, 19030]},
+    "EITC_ps_MarriedJ": {"2018": [5680, 5690, 5690, 5690],
+                         "2019": [5800, 5790, 5790, 5790]},
+    "EITC_InvestIncome_c": {"2018": 3500,
+                            "2019": 3600},
+    "ETC_pe_Single": {"2018": 67,
+                      "2019": 68},
+    "ETC_pe_Married": {"2018": 134,
+                       "2019": 136},
+    "FST_AGI_thd_lo": {"2018": [1000000, 1000000,  500000, 1000000, 1000000],
+                       "2019": [1000000, 1000000,  500000, 1000000, 1000000]},
+    "FST_AGI_thd_hi": {"2018": [2000000, 2000000, 1000000, 2000000, 2000000],
+                       "2019": [2000000, 2000000, 1000000, 2000000, 2000000]}
 }
diff --git a/taxcalc/tests/test_parameters.py b/taxcalc/tests/test_parameters.py
@@ -148,6 +148,10 @@ def update_params(self, revision,
 
     # test Params class
     prms = Params()
+
+    with pytest.raises(NotImplementedError):
+        prms.set_rates()
+
     if revision == {}:
         assert isinstance(prms, Params)
         assert prms.start_year == 2001

diff --git a/taxcalc/tests/test_policy.py b/taxcalc/tests/test_policy.py
@@ -1517,3 +1517,29 @@ def test_indexed_status_parsing(self):
 
         with pytest.raises(pt.ValidationError):
             pol2.adjust({"EITC_c-indexed": 123})
+
+    def test_cpi_offset_does_not_affect_wage_indexed_params(self):
+        """
+        Test adjusting parameter_indexing_CPI_offset does not affect unknown
+        values of wage indexed parameters like SS_Earnings_c.
+        """
+        base_reform = {
+            "parameter_indexing_CPI_offset": {2021: -0.001},
+            "SS_Earnings_c": {2024: 300000},
+        }
+
+        pol0 = Policy()
+        pol0.implement_reform(base_reform)
+
+        pol1 = Policy()
+        pol1.implement_reform(base_reform)
+        pol1.implement_reform(dict(base_reform, SS_Earnings_c={2025: 500000}))
+
+        exp_before_2025 = pol0.to_array(
+            "SS_Earnings_c", year=list(range(2021, 2024 + 1))
+        )
+        act_before_2025 = pol1.to_array(
+            "SS_Earnings_c", year=list(range(2021, 2024 + 1))
+        )
+
+        np.testing.assert_equal(act_before_2025, exp_before_2025)