Add six JCX-48-24 individual tax-expenditure lines (populace#514 anchors)

db/data/jct/tax_expenditures_2024/jct_tax_expenditures_2024.csv

@@ -4,3 +4,9 @@ medical_expense_deduction,Medical expense deduction,Medical expenses deduction,1
 charitable_deduction,Charitable contribution deduction,"Charitable contributions, other than education and health; charitable contributions, education; charitable contributions, health",60400000000,Sum of individual income tax revenue-loss rows for charitable contributions excluding corporate income tax estimates.
 deductible_mortgage_interest,Deductible mortgage interest,Deductibility of mortgage interest on owner-occupied homes,24800000000,Individual income tax revenue loss for deductible mortgage interest on owner-occupied homes.
 qualified_business_income_deduction,Qualified business income deduction,20-percent deduction for qualified business income,63100000000,Individual income tax revenue loss for qualified business income deduction.
+self_employed_health_insurance_deduction,Self-employed health insurance deduction,Deduction for health insurance premiums and long-term care insurance premiums by the self-employed,8400000000,"Individual income tax revenue loss FY2024; JCT line includes long-term care insurance premiums deducted by the self-employed."
+health_savings_account_deduction,Health savings account deduction,Health savings accounts,12200000000,"Individual income tax revenue loss FY2024; JCT footnote 14: includes employer contributions made through cafeteria plans, which also appear in other line items."
+student_loan_interest_deduction,Student loan interest deduction,Deduction for interest on student loans,2400000000,"Individual income tax revenue loss FY2024."
+self_employed_pension_contribution_deduction,Self-employed pension (Keogh) net exclusion,Net exclusion of pension contributions and earnings: plans covering partners and sole proprietors (sometimes referred to as Keogh plans),16600000000,"Individual income tax revenue loss FY2024; JCT measures the NET EXCLUSION of contributions and earnings (inside buildup), broader than the above-the-line contribution deduction alone - broad-fit anchor only."
+traditional_ira_deduction,Traditional IRA net exclusion,Individual retirement arrangements: traditional IRAs,16000000000,"Individual income tax revenue loss FY2024; JCT measures the net exclusion of contributions and earnings, broader than the contribution deduction alone - broad-fit anchor only."
+cdcc_and_employer_child_care_exclusion,CDCC and employer child care exclusion,Credit for child and dependent care and exclusion of employer-provided child care,5600000000,"Individual income tax revenue loss FY2024; COMBINED line: the credit plus the employer-provided child care exclusion (JCT footnote 11 includes dependent care FSA purchases); not a clean CDCC-only concept."

db/data/jct/tax_expenditures_2024/manifest.yaml

@@ -13,16 +13,16 @@ files:
   2024:
     filename: jct_tax_expenditures_2024.csv
     source_url: https://www.jct.gov/getattachment/765709fb-9a4b-430a-8f9e-4d342ec97f7e/x-48-24.pdf
-    sha256: a6db137830f744ef140c796e23da2673480a70fb3fbcba848476d5ccbf27ffa8
-    size_bytes: 1154
+    sha256: 8bfdd02de4e44040bc52fde70134bc64d15bea536f3e48e5324b1964980218ce
+    size_bytes: 3024
     source_table: Estimates of Federal Tax Expenditures for Fiscal Years 2024-2028
     year: 2024
     storage:
       r2:
         provider: r2
         bucket: ledger-raw
-        key: raw/jct/jct-tax-expenditures-2024/2024/a6db137830f744ef140c796e23da2673480a70fb3fbcba848476d5ccbf27ffa8/jct_tax_expenditures_2024.csv
-        uri: r2://ledger-raw/raw/jct/jct-tax-expenditures-2024/2024/a6db137830f744ef140c796e23da2673480a70fb3fbcba848476d5ccbf27ffa8/jct_tax_expenditures_2024.csv
+        key: raw/jct/jct-tax-expenditures-2024/2024/8bfdd02de4e44040bc52fde70134bc64d15bea536f3e48e5324b1964980218ce/jct_tax_expenditures_2024.csv
+        uri: r2://ledger-raw/raw/jct/jct-tax-expenditures-2024/2024/8bfdd02de4e44040bc52fde70134bc64d15bea536f3e48e5324b1964980218ce/jct_tax_expenditures_2024.csv
 notes:
   - >
     Calendar-year 2024 values use the individual income tax revenue-loss column

packages/jct/tax_expenditures_2024/source_package.yaml

@@ -98,6 +98,90 @@ record_sets:
             value: qualified_business_income_deduction
             label: JCT tax expenditure row
         table_record_kind: total
+      - value_id: self_employed_health_insurance_deduction
+        label: Self-employed health insurance deduction
+        ordinal: 5
+        row_number: 7
+        expected_row_header_column: A
+        expected_row_header: self_employed_health_insurance_deduction
+        filters:
+          tax_expenditure: self_employed_health_insurance_deduction
+        constraints:
+          - variable: tax_expenditure
+            operator: "=="
+            value: self_employed_health_insurance_deduction
+            label: JCT tax expenditure row
+        table_record_kind: total
+      - value_id: health_savings_account_deduction
+        label: Health savings account deduction
+        ordinal: 6
+        row_number: 8
+        expected_row_header_column: A
+        expected_row_header: health_savings_account_deduction
+        filters:
+          tax_expenditure: health_savings_account_deduction
+        constraints:
+          - variable: tax_expenditure
+            operator: "=="
+            value: health_savings_account_deduction
+            label: JCT tax expenditure row
+        table_record_kind: total
+      - value_id: student_loan_interest_deduction
+        label: Student loan interest deduction
+        ordinal: 7
+        row_number: 9
+        expected_row_header_column: A
+        expected_row_header: student_loan_interest_deduction
+        filters:
+          tax_expenditure: student_loan_interest_deduction
+        constraints:
+          - variable: tax_expenditure
+            operator: "=="
+            value: student_loan_interest_deduction
+            label: JCT tax expenditure row
+        table_record_kind: total
+      - value_id: self_employed_pension_contribution_deduction
+        label: Self-employed pension (Keogh) net exclusion
+        ordinal: 8
+        row_number: 10
+        expected_row_header_column: A
+        expected_row_header: self_employed_pension_contribution_deduction
+        filters:
+          tax_expenditure: self_employed_pension_contribution_deduction
+        constraints:
+          - variable: tax_expenditure
+            operator: "=="
+            value: self_employed_pension_contribution_deduction
+            label: JCT tax expenditure row
+        table_record_kind: total
+      - value_id: traditional_ira_deduction
+        label: Traditional IRA net exclusion
+        ordinal: 9
+        row_number: 11
+        expected_row_header_column: A
+        expected_row_header: traditional_ira_deduction
+        filters:
+          tax_expenditure: traditional_ira_deduction
+        constraints:
+          - variable: tax_expenditure
+            operator: "=="
+            value: traditional_ira_deduction
+            label: JCT tax expenditure row
+        table_record_kind: total
+      - value_id: cdcc_and_employer_child_care_exclusion
+        label: CDCC and employer child care exclusion
+        ordinal: 10
+        row_number: 12
+        expected_row_header_column: A
+        expected_row_header: cdcc_and_employer_child_care_exclusion
+        filters:
+          tax_expenditure: cdcc_and_employer_child_care_exclusion
+        constraints:
+          - variable: tax_expenditure
+            operator: "=="
+            value: cdcc_and_employer_child_care_exclusion
+            label: JCT tax expenditure row
+        table_record_kind: total
     measures:
       - measure_id: revenue_loss
         label: Individual income tax revenue loss

tests/test_ledger_bundle.py

@@ -491,15 +491,22 @@ def test_build_bundle_cli_supports_jct_tax_expenditure_source(tmp_path, capsys):
     assert exit_code == 0
     assert payload["valid"]
     assert payload["counts"]["source_package_count"] == 1
-    assert payload["counts"]["fact_count"] == 5
-    assert payload["coverage"]["counts"]["by_source"] == {"jct": 5}
-    assert payload["coverage"]["counts"]["by_entity"] == {"tax_unit": 5}
+    assert payload["counts"]["fact_count"] == 11
+    assert payload["coverage"]["counts"]["by_source"] == {"jct": 11}
+    assert payload["coverage"]["counts"]["by_entity"] == {"tax_unit": 11}
     assert {row["lineage"]["source_record_id"] for row in rows} == {
         "jct.tax_expenditures.cy2024.salt_deduction.revenue_loss",
         "jct.tax_expenditures.cy2024.medical_expense_deduction.revenue_loss",
         "jct.tax_expenditures.cy2024.charitable_deduction.revenue_loss",
         "jct.tax_expenditures.cy2024.deductible_mortgage_interest.revenue_loss",
         "jct.tax_expenditures.cy2024.qualified_business_income_deduction.revenue_loss",
+        # JCX-48-24 extension (populace#514 anchors):
+        "jct.tax_expenditures.cy2024.self_employed_health_insurance_deduction.revenue_loss",
+        "jct.tax_expenditures.cy2024.health_savings_account_deduction.revenue_loss",
+        "jct.tax_expenditures.cy2024.student_loan_interest_deduction.revenue_loss",
+        "jct.tax_expenditures.cy2024.self_employed_pension_contribution_deduction.revenue_loss",
+        "jct.tax_expenditures.cy2024.traditional_ira_deduction.revenue_loss",
+        "jct.tax_expenditures.cy2024.cdcc_and_employer_child_care_exclusion.revenue_loss",
     }
 
 

tests/test_ledger_source_package.py

@@ -1157,13 +1157,13 @@ def test_jct_tax_expenditure_package_builds_selected_individual_facts():
     values_by_record = {fact.source_record_id: fact for fact in facts}
 
     assert package.package_id == "jct-tax-expenditures-2024"
-    assert len(cells) == 30
+    assert len(cells) == 60
     assert validate_source_cells(cells).valid
-    assert len(records) == 5
-    assert len(facts) == 5
+    assert len(records) == 11
+    assert len(facts) == 11
     assert validate_facts(facts).valid
     assert validate_consumer_fact_contract(facts).valid
-    assert len(consumer_rows) == 5
+    assert len(consumer_rows) == 11
     assert all(fact.source.source_name == "jct" for fact in facts)
     assert all(fact.source.raw_r2_uri for fact in facts)
 
@@ -1173,6 +1173,13 @@ def test_jct_tax_expenditure_package_builds_selected_individual_facts():
         "jct.tax_expenditures.cy2024.charitable_deduction.revenue_loss": 60_400_000_000,
         "jct.tax_expenditures.cy2024.deductible_mortgage_interest.revenue_loss": 24_800_000_000,
         "jct.tax_expenditures.cy2024.qualified_business_income_deduction.revenue_loss": 63_100_000_000,
+        # JCX-48-24 extension (populace#514 anchors), FY2024 individuals column:
+        "jct.tax_expenditures.cy2024.self_employed_health_insurance_deduction.revenue_loss": 8_400_000_000,
+        "jct.tax_expenditures.cy2024.health_savings_account_deduction.revenue_loss": 12_200_000_000,
+        "jct.tax_expenditures.cy2024.student_loan_interest_deduction.revenue_loss": 2_400_000_000,
+        "jct.tax_expenditures.cy2024.self_employed_pension_contribution_deduction.revenue_loss": 16_600_000_000,
+        "jct.tax_expenditures.cy2024.traditional_ira_deduction.revenue_loss": 16_000_000_000,
+        "jct.tax_expenditures.cy2024.cdcc_and_employer_child_care_exclusion.revenue_loss": 5_600_000_000,
     }
     assert {record.source_record_id for record in records} == set(expected_values)
     assert {