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Peter-Metz committed Oct 7, 2020
1 parent 58283bb commit 365e1b1
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Showing 2 changed files with 5 additions and 5 deletions.
6 changes: 3 additions & 3 deletions taxcalc/calcfunctions.py
Original file line number Diff line number Diff line change
Expand Up @@ -791,7 +791,7 @@ def TaxInc(c00100, standard, c04470, c04600, MARS, e00900, e26270,
e02100, e27200, e00650, c01000,
PT_SSTB_income, PT_binc_w2_wages, PT_ubia_property,
PT_qbid_rt, PT_qbid_taxinc_thd, PT_qbid_taxinc_gap,
PT_qbid_w2_wages_rt, PT_qbid_alt_w2_wages_rt,
PT_qbid_w2_wages_rt, PT_qbid_alt_w2_wages_rt,
PT_qbid_alt_property_rt, PT_qbid_limit_switch,
c04800, qbided):
"""
Expand All @@ -815,7 +815,7 @@ def TaxInc(c00100, standard, c04470, c04600, MARS, e00900, e26270,
qbided = 0.
# if PT_qbid_limit_switch is True, apply wage/capital
# limitations.
elif PT_qbid_limit_switch:
elif PT_qbid_limit_switch:
wage_cap = PT_binc_w2_wages * PT_qbid_w2_wages_rt
alt_cap = (PT_binc_w2_wages * PT_qbid_alt_w2_wages_rt +
PT_ubia_property * PT_qbid_alt_property_rt)
Expand All @@ -838,7 +838,7 @@ def TaxInc(c00100, standard, c04470, c04600, MARS, e00900, e26270,
qbided = qbid_adjusted - adj
# if PT_qbid_limit_switch is False, assume all taxpayers
# have sufficient wage expenses and capital income to avoid
# QBID limitations.
# QBID limitations.
else:
qbided = qbid_before_limits
# apply taxinc cap (assuning cap rate is equal to PT_qbid_rt)
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4 changes: 2 additions & 2 deletions taxcalc/tests/test_calculator.py
Original file line number Diff line number Diff line change
Expand Up @@ -872,7 +872,7 @@ def test_qbid_limit_switch():
ref = {"PT_qbid_limit_switch": {2019: False}}

# filing unit has $500,000 in wages and $100,000 in QBI. Since
# the household is above the taxable income limitation threshold,
# the household is above the taxable income limitation threshold,
# with full wage/capital limitations, it does not receive a QBI
# deduction. With sufficent wage/capital to avoid the limitation,
# the filing unit receives a deduction of:
Expand All @@ -882,7 +882,7 @@ def test_qbid_limit_switch():

funit_df = pd.read_csv(StringIO(VARS + FUNIT))
recs = Records(data=funit_df, start_year=cy,
gfactors=None, weights=None)
gfactors=None, weights=None)

calc_base = Calculator(policy=Policy(), records=recs)
calc_base.calc_all()
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