Fix MS capital loss limitation #7294
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Closes #6964 Co-Authored-By: Claude Opus 4.5 <noreply@anthropic.com>
Codecov Report✅ All modified and coverable lines are covered by tests. Additional details and impacted files@@ Coverage Diff @@
## main #7294 +/- ##
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+ Coverage 72.72% 100.00% +27.27%
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Files 3757 1 -3756
Lines 54115 17 -54098
Branches 267 0 -267
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- Hits 39353 17 -39336
+ Misses 14742 0 -14742
+ Partials 20 0 -20
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The where() function evaluates both branches, which causes warnings when dividing by zero even when the zero case would not be selected. Using np.divide with the where parameter prevents this. Co-Authored-By: Claude Opus 4.5 <noreply@anthropic.com>
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Related: PolicyEngine/policyengine-taxsim#627 (MS capital loss issues originally traced here) |
The $3K capital loss limit is an IRS rule, so the variable belongs in gov/irs/ next to the existing loss_limited_net_capital_gains (tax_unit level). Co-Authored-By: Claude Opus 4.5 <noreply@anthropic.com>
Follows PE naming convention for person-level variables that correspond to tax_unit-level variables (like self_employment_tax_ald_person). Co-Authored-By: Claude Opus 4.5 <noreply@anthropic.com>
Consistent with loss_limited_net_capital_gains (tax_unit level). Co-Authored-By: Claude Opus 4.5 <noreply@anthropic.com>
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Closes #6964
Summary
loss_limited_capital_gainsPerson-level variable that allocates the TaxUnit's loss-limited capital gains proportionally to each personincome_sources.yamlto useloss_limited_capital_gainsinstead ofcapital_gainsChanges
New variable:
policyengine_us/variables/household/income/person/capital_gains/loss_limited_capital_gains.pyUpdated parameter:
policyengine_us/parameters/gov/states/ms/tax/income/income_sources.yamlcapital_gainstoloss_limited_capital_gainsTest
loss_limited_capital_gainscovering: