add odc to iitax calculation

PSLmodels · Nov 1, 2023 · b81d9ab · b81d9ab
1 parent 4d3bd93
commit b81d9ab
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Showing 2 changed files with 5 additions and 5 deletions.
diff --git a/taxcalc/calcfunctions.py b/taxcalc/calcfunctions.py
@@ -3170,7 +3170,7 @@ def C1040(c05800, c07180, c07200, c07220, c07230, c07240, c07260, c07300,
     # total used nonrefundable credits (as computed in NonrefundableCredits)
     c07100 = (c07180 + c07200 + c07600 + c07300 + c07400 +
               c07220 * (1. - CTC_refundable) + c08000 +
-              c07230 + c07240 + c07260 + odc + charity_credit +
+              c07230 + c07240 + c07260 + odc * (1. - CTC_refundable) + charity_credit +
               personal_nonrefundable_credit)
     # tax after credits (2016 Form 1040, line 56)
     tax_net_nonrefundable_credits = max(0., c05800 - c07100)
@@ -3265,7 +3265,7 @@ def CTC_new(CTC_new_c, CTC_new_rt, CTC_new_c_under6_bonus,
 @iterate_jit(nopython=True)
 def IITAX(c59660, c11070, c10960, personal_refundable_credit, ctc_new, rptc,
           c09200, payrolltax, CDCC_refund, recovery_rebate_credit,
-          eitc, c07220, CTC_refundable, refund, iitax, combined):
+          eitc, c07220, odc, CTC_refundable, refund, iitax, combined):
     """
     Computes final taxes.
 
@@ -3310,7 +3310,7 @@ def IITAX(c59660, c11070, c10960, personal_refundable_credit, ctc_new, rptc,
     """
     eitc = c59660
     if CTC_refundable:
-        ctc_refund = c07220
+        ctc_refund = c07220 + odc
     else:
         ctc_refund = 0.
     refund = (eitc + c11070 + c10960 + CDCC_refund + recovery_rebate_credit +

diff --git a/taxcalc/validation/taxsim35/process_taxcalc_output.py b/taxcalc/validation/taxsim35/process_taxcalc_output.py
@@ -77,7 +77,7 @@ def write_taxsim_formatted_output(filename, tcvar):
     tcvar["exemption_surtax"] = 0.0  # always set exemption surtax to zero
     tcvar["gen_tax_credit"] = 0.0  # always set general tax credit to zero
     tcvar["non_refundable_child_odep_credit"] = (
-        tcvar["c07220"] + tcvar["odc"]
+        tcvar["c07220"] + tcvar["odc"] + tcvar["ctc_new"]
     )  # non-refundable child+odep credit
     tcvar["amt_liability"] = tcvar["c09600"]  # federal AMT liability
     # var28 from TAXSIM-35 is federal income tax before credits; the Tax-Calculator
@@ -115,7 +115,7 @@ def write_taxsim_formatted_output(filename, tcvar):
             "c62100",
             "amt_liability",
             "iitax_before_credits_ex_AMT",
-            "recovery_rebate_credit",
+            "recovery_rebate_credit"
         ]
     ]
     tcvar.round(decimals=2)