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

2026-03-15 02:47:14 -05:00
parent d3fd874330
commit 6c02e0b7c6
9 changed files with 211 additions and 45 deletions
@@ -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