Merge branch 'master' into master

.github/FUNDING.yml

@@ -0,0 +1,3 @@
+# These are supported funding model platforms
+
+open_collective: psl

.github/workflows/build_and_test.yml

@@ -1,4 +1,4 @@
-name: Build Package and Test Source Code [Python 3.7, 3.8, 3.9]
+name: Build Package and Test Source Code [Python 3.7, 3.8, 3.9, 3.10]
 
 on: [push, pull_request]
 
@@ -8,7 +8,7 @@ jobs:
     strategy:
       matrix:
         os: [ubuntu-latest, windows-latest]
-        python-version: [3.7, 3.8, 3.9]
+        python-version: [3.7, 3.8, 3.9, '3.10']
 
     steps:
       - name: Checkout

docs/use_cases.md

@@ -1,6 +1,21 @@
 Recorded use cases
 ==================
 
+\[72\] JORDAN WEISSMANN. It's Time for Democrats to Buck Up and Give Joe Manchin What He Wants. *Slate*.
+December 2021. URL:
+<https://slate.com/business/2021/12/manchin-democrats-bbb-spending.html>
+(visited on 2021-12-17).
+
+\[71\] Jack Landry and Stephen Nunez. Analysis of Full Refundability of the Child Tax Credit Without Expansion.
+December 2021. Jain Family Instuite Report. URL:
+<https://www.jainfamilyinstitute.org/assets/full-refundability-of-child-tax-credit-without-expansion.pdf>
+(visited on 2021-12-17).
+
+\[70\] Cody Kallen and Arparna Mathur. Estimating the Distributional Implications of the Tax Cuts and Jobs Act. *National Tax Journal*.
+September 2021. URL:
+<https://www.journals.uchicago.edu/doi/abs/10.1086/714449>
+(visited on 2021-12-17).
+
 \[69\] Max Gehnis. California's basic income bill still needs work.
 April 2021. URL:
 <https://blog.ubicenter.org/20210403/california-ab65-calubi.html>

taxcalc.egg-info/PKG-INFO

@@ -1,30 +1,10 @@
-Metadata-Version: 1.1
+Metadata-Version: 2.1
 Name: taxcalc
 Version: 3.2.1
 Summary: taxcalc
 Home-page: https://github.com/PSLmodels/Tax-Calculator
-Author: UNKNOWN
-Author-email: UNKNOWN
 License: CC0 1.0 Universal public domain dedication
 Download-URL: https://github.com/PSLmodels/Tax-Calculator
-Description: [![PSL cataloged](https://img.shields.io/badge/PSL-cataloged-a0a0a0.svg)](https://www.PSLmodels.org)
-        [![Python 3.6+](https://img.shields.io/badge/python-3.6%2B-blue.svg)](https://www.python.org/downloads/release/python-360/)
-        [![Build Status](https://travis-ci.org/PSLmodels/Tax-Calculator.svg?branch=master)](https://travis-ci.org/PSLmodels/Tax-Calculator)
-        [![Codecov](https://codecov.io/gh/PSLmodels/Tax-Calculator/branch/master/graph/badge.svg)](https://codecov.io/gh/PSLmodels/Tax-Calculator)
-
-
-        Tax-Calculator
-        ==============
-
-        Tax-Calculator is an open-source microsimulation model for static
-        analysis of USA federal income and payroll taxes.
-
-        We are seeking contributors and maintainers. If you are interested in joining the project as a contributor or maintainer, 
-        contact [email protected] or jump right in. 
-
-        Complete documentation is available
-        [here](https://PSLmodels.github.io/Tax-Calculator/).
-
 Platform: UNKNOWN
 Classifier: Development Status :: 4 - Beta
 Classifier: Intended Audience :: Developers
@@ -37,3 +17,23 @@ Classifier: Programming Language :: Python :: 3.7
 Classifier: Programming Language :: Python :: 3.8
 Classifier: Programming Language :: Python :: 3.9
 Classifier: Topic :: Software Development :: Libraries :: Python Modules
+
+[![PSL cataloged](https://img.shields.io/badge/PSL-cataloged-a0a0a0.svg)](https://www.PSLmodels.org)
+[![Python 3.6+](https://img.shields.io/badge/python-3.6%2B-blue.svg)](https://www.python.org/downloads/release/python-360/)
+[![Build Status](https://travis-ci.org/PSLmodels/Tax-Calculator.svg?branch=master)](https://travis-ci.org/PSLmodels/Tax-Calculator)
+[![Codecov](https://codecov.io/gh/PSLmodels/Tax-Calculator/branch/master/graph/badge.svg)](https://codecov.io/gh/PSLmodels/Tax-Calculator)
+
+
+Tax-Calculator
+==============
+
+Tax-Calculator is an open-source microsimulation model for static
+analysis of USA federal income and payroll taxes.
+
+We are seeking contributors and maintainers. If you are interested in joining the project as a contributor or maintainer, 
+contact [email protected] or jump right in. 
+
+Complete documentation is available
+[here](https://PSLmodels.github.io/Tax-Calculator/).
+
+

taxcalc/calcfunctions.py

@@ -2383,16 +2383,16 @@ def RefundablePayrollTaxCredit(was_plus_sey_p, was_plus_sey_s,
 
 
 @iterate_jit(nopython=True)
-def ChildDepTaxCredit(n24, MARS, c00100, XTOT, num, c05800,
-                      e07260, CR_ResidentialEnergy_hc,
+def ChildDepTaxCredit(age_head, age_spouse, nu18, n24, MARS, c00100, XTOT, num,
+					  c05800, e07260, CR_ResidentialEnergy_hc,
                       e07300, CR_ForeignTax_hc,
                       c07180,
                       c07230,
                       e07240, CR_RetirementSavings_hc,
                       c07200,
                       CTC_c, CTC_ps, CTC_prt, exact, ODC_c,
                       CTC_c_under6_bonus, nu06,
-                      CTC_refundable, CTC_include17, n21, n1820,
+                      CTC_refundable, CTC_include17,
                       c07220, odc, codtc_limited):
     """
     Computes amounts on "Child Tax Credit and Credit for Other Dependents
@@ -2463,7 +2463,9 @@ def ChildDepTaxCredit(n24, MARS, c00100, XTOT, num, c05800,
     """
     # Worksheet Part 1
     if CTC_include17:
-        childnum = n24 + max(0, XTOT - n21 - n1820 - n24 - num)
+        tu18 = int(age_head < 18)   # taxpayer is under age 18
+        su18 = int(MARS == 2 and age_spouse < 18)  # spouse is under age 18
+        childnum = n24 + max(0, nu18 - tu18 - su18 - n24)
     else:
         childnum = n24
     line1 = CTC_c * childnum + CTC_c_under6_bonus * nu06