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

skills/us-cpa/tests/test_cli.py

@@ -13,15 +13,33 @@ SKILL_DIR = Path(__file__).resolve().parents[1]
 SRC_DIR = SKILL_DIR / "src"
 
 
+def _pyproject_text() -> str:
+    return (SKILL_DIR / "pyproject.toml").read_text()
+
+
 class UsCpaCliSmokeTests(unittest.TestCase):
     def test_skill_scaffold_files_exist(self) -> None:
         self.assertTrue((SKILL_DIR / "SKILL.md").exists())
         self.assertTrue((SKILL_DIR / "pyproject.toml").exists())
+        self.assertTrue((SKILL_DIR / "README.md").exists())
         self.assertTrue((SKILL_DIR / "scripts" / "us-cpa").exists())
         self.assertTrue(
             (SKILL_DIR.parent.parent / "docs" / "us-cpa.md").exists()
         )
 
+    def test_pyproject_declares_runtime_and_dev_dependencies(self) -> None:
+        pyproject = _pyproject_text()
+        self.assertIn('"pypdf>=', pyproject)
+        self.assertIn('"reportlab>=', pyproject)
+        self.assertIn("[project.optional-dependencies]", pyproject)
+        self.assertIn('"pytest>=', pyproject)
+
+    def test_readme_documents_install_and_script_usage(self) -> None:
+        readme = (SKILL_DIR / "README.md").read_text()
+        self.assertIn("pip install -e .[dev]", readme)
+        self.assertIn("scripts/us-cpa", readme)
+        self.assertIn("python -m unittest", readme)
+
     def test_fixture_directories_exist(self) -> None:
         fixtures_dir = SKILL_DIR / "tests" / "fixtures"
         for name in ("irs", "facts", "documents", "returns"):

skills/us-cpa/tests/test_questions.py

@@ -33,6 +33,7 @@ class QuestionEngineTests(unittest.TestCase):
             self.assertEqual(analysis["taxYear"], 2025)
             self.assertEqual(analysis["conclusion"]["answer"], "$15,750")
             self.assertEqual(analysis["confidence"], "high")
+            self.assertEqual(analysis["riskLevel"], "low")
             self.assertTrue(analysis["authorities"])
             self.assertEqual(analysis["authorities"][0]["sourceClass"], "irs_instructions")
 
@@ -47,6 +48,7 @@ class QuestionEngineTests(unittest.TestCase):
             )
 
             self.assertEqual(analysis["confidence"], "low")
+            self.assertEqual(analysis["riskLevel"], "high")
             self.assertTrue(analysis["primaryLawRequired"])
             self.assertIn("Internal Revenue Code", analysis["missingFacts"][0])
 
@@ -59,6 +61,7 @@ class QuestionEngineTests(unittest.TestCase):
             "authorities": [{"title": "Instructions for Form 1040 and Schedules 1-3"}],
             "conclusion": {"answer": "$15,750", "summary": "Single filers use a $15,750 standard deduction for tax year 2025."},
             "confidence": "high",
+            "riskLevel": "low",
             "followUpQuestions": [],
             "primaryLawRequired": False,
         }

skills/us-cpa/tests/test_returns.py

@@ -43,6 +43,13 @@ class ReturnModelTests(unittest.TestCase):
     def test_tax_bracket_calculation_uses_2025_single_rates(self) -> None:
         self.assertEqual(tax_on_ordinary_income(34350.0, "single"), 3883.5)
 
+    def test_tax_bracket_calculation_uses_selected_tax_year(self) -> None:
+        self.assertEqual(tax_on_ordinary_income(33650.0, "single", 2024), 3806.0)
+
+    def test_normalize_case_facts_rejects_unsupported_tax_year(self) -> None:
+        with self.assertRaisesRegex(ValueError, "Unsupported tax year"):
+            normalize_case_facts({"filingStatus": "single"}, 2023)
+
 
 if __name__ == "__main__":
     unittest.main()