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fix: add us-cpa tax year rules and package metadata

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This commit is contained in:
Stefano Fiorini
2026-03-15 02:47:14 -05:00
parent d3fd874330
commit 6c02e0b7c6
9 changed files with 211 additions and 45 deletions
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14
skills/us-cpa/src/us_cpa/questions.py
View File

@@ -32,6 +32,13 @@ TOPIC_RULES = [
]
RISK_BY_CONFIDENCE = {
"high": "low",
"medium": "medium",
"low": "high",
}
def _normalize_question(question: str) -> str:
return question.strip().lower()
@@ -98,6 +105,7 @@ class QuestionEngine:
"authorities": authorities,
"conclusion": {"answer": answer, "summary": summary},
"confidence": rule["confidence"],
"riskLevel": RISK_BY_CONFIDENCE[rule["confidence"]],
"followUpQuestions": [],
"primaryLawRequired": False,
}
@@ -115,6 +123,7 @@ class QuestionEngine:
"summary": "This question needs primary-law analysis before a reliable answer can be given.",
},
"confidence": "low",
"riskLevel": "high",
"followUpQuestions": [
"What facts drive the section-level issue?",
"Is there an existing return position or drafted treatment to review?",
@@ -125,6 +134,9 @@ class QuestionEngine:
def render_analysis(analysis: dict[str, Any]) -> str:
lines = [analysis["conclusion"]["summary"]]
lines.append(
f"Confidence: {analysis['confidence']}. Risk: {analysis['riskLevel']}."
)
if analysis["factsUsed"]:
facts = ", ".join(f"{item['field']}={item['value']}" for item in analysis["factsUsed"])
lines.append(f"Facts used: {facts}.")
@@ -160,6 +172,8 @@ def render_memo(analysis: dict[str, Any]) -> str:
"",
"## Analysis",
analysis["conclusion"]["summary"],
f"Confidence: {analysis['confidence']}",
f"Risk level: {analysis['riskLevel']}",
"",
"## Conclusion",
analysis["conclusion"]["answer"],

48
skills/us-cpa/src/us_cpa/returns.py
View File

@@ -1,45 +1,8 @@
from __future__ import annotations
from dataclasses import dataclass
from typing import Any
STANDARD_DEDUCTION_2025 = {
"single": 15750.0,
"married_filing_jointly": 31500.0,
"head_of_household": 23625.0,
}
TAX_BRACKETS_2025 = {
"single": [
(11925.0, 0.10),
(48475.0, 0.12),
(103350.0, 0.22),
(197300.0, 0.24),
(250525.0, 0.32),
(626350.0, 0.35),
(float("inf"), 0.37),
],
"married_filing_jointly": [
(23850.0, 0.10),
(96950.0, 0.12),
(206700.0, 0.22),
(394600.0, 0.24),
(501050.0, 0.32),
(751600.0, 0.35),
(float("inf"), 0.37),
],
"head_of_household": [
(17000.0, 0.10),
(64850.0, 0.12),
(103350.0, 0.22),
(197300.0, 0.24),
(250500.0, 0.32),
(626350.0, 0.35),
(float("inf"), 0.37),
],
}
from us_cpa.tax_years import tax_year_rules
def _as_float(value: Any) -> float:
@@ -48,9 +11,9 @@ def _as_float(value: Any) -> float:
return float(value)
def tax_on_ordinary_income(amount: float, filing_status: str) -> float:
def tax_on_ordinary_income(amount: float, filing_status: str, tax_year: int) -> float:
taxable = max(0.0, amount)
brackets = TAX_BRACKETS_2025[filing_status]
brackets = tax_year_rules(tax_year)["ordinaryIncomeBrackets"][filing_status]
lower = 0.0
tax = 0.0
for upper, rate in brackets:
@@ -72,6 +35,7 @@ def resolve_required_forms(normalized: dict[str, Any]) -> list[str]:
def normalize_case_facts(facts: dict[str, Any], tax_year: int) -> dict[str, Any]:
rules = tax_year_rules(tax_year)
filing_status = facts.get("filingStatus", "single")
wages = _as_float(facts.get("wages"))
interest = _as_float(facts.get("taxableInterest"))
@@ -79,9 +43,9 @@ def normalize_case_facts(facts: dict[str, Any], tax_year: int) -> dict[str, Any]
withholding = _as_float(facts.get("federalWithholding"))
adjusted_gross_income = wages + interest + business_income
standard_deduction = STANDARD_DEDUCTION_2025[filing_status]
standard_deduction = rules["standardDeduction"][filing_status]
taxable_income = max(0.0, adjusted_gross_income - standard_deduction)
income_tax = tax_on_ordinary_income(taxable_income, filing_status)
income_tax = tax_on_ordinary_income(taxable_income, filing_status, tax_year)
self_employment_tax = round(max(0.0, business_income) * 0.9235 * 0.153, 2)
total_tax = round(income_tax + self_employment_tax, 2)
total_payments = withholding

93
skills/us-cpa/src/us_cpa/tax_years.py Normal file
View File

@@ -0,0 +1,93 @@
from __future__ import annotations
from typing import Any
TAX_YEAR_DATA: dict[int, dict[str, Any]] = {
2024: {
"standardDeduction": {
"single": 14600.0,
"married_filing_jointly": 29200.0,
"head_of_household": 21900.0,
},
"ordinaryIncomeBrackets": {
"single": [
(11600.0, 0.10),
(47150.0, 0.12),
(100525.0, 0.22),
(191950.0, 0.24),
(243725.0, 0.32),
(609350.0, 0.35),
(float("inf"), 0.37),
],
"married_filing_jointly": [
(23200.0, 0.10),
(94300.0, 0.12),
(201050.0, 0.22),
(383900.0, 0.24),
(487450.0, 0.32),
(731200.0, 0.35),
(float("inf"), 0.37),
],
"head_of_household": [
(16550.0, 0.10),
(63100.0, 0.12),
(100500.0, 0.22),
(191950.0, 0.24),
(243700.0, 0.32),
(609350.0, 0.35),
(float("inf"), 0.37),
],
},
},
2025: {
"standardDeduction": {
"single": 15750.0,
"married_filing_jointly": 31500.0,
"head_of_household": 23625.0,
},
"ordinaryIncomeBrackets": {
"single": [
(11925.0, 0.10),
(48475.0, 0.12),
(103350.0, 0.22),
(197300.0, 0.24),
(250525.0, 0.32),
(626350.0, 0.35),
(float("inf"), 0.37),
],
"married_filing_jointly": [
(23850.0, 0.10),
(96950.0, 0.12),
(206700.0, 0.22),
(394600.0, 0.24),
(501050.0, 0.32),
(751600.0, 0.35),
(float("inf"), 0.37),
],
"head_of_household": [
(17000.0, 0.10),
(64850.0, 0.12),
(103350.0, 0.22),
(197300.0, 0.24),
(250500.0, 0.32),
(626350.0, 0.35),
(float("inf"), 0.37),
],
},
},
}
def supported_tax_years() -> list[int]:
return sorted(TAX_YEAR_DATA)
def tax_year_rules(tax_year: int) -> dict[str, Any]:
try:
return TAX_YEAR_DATA[tax_year]
except KeyError as exc:
years = ", ".join(str(year) for year in supported_tax_years())
raise ValueError(
f"Unsupported tax year {tax_year}. Supported tax years: {years}."
) from exc