<?php
/*********************************************************************************
*
* TimeTrex is a Workforce Management program developed by
* TimeTrex Software Inc. Copyright (C) 2003 - 2021 TimeTrex Software Inc.
*
* This program is free software; you can redistribute it and/or modify it under
* the terms of the GNU Affero General Public License version 3 as published by
* the Free Software Foundation with the addition of the following permission
* added to Section 15 as permitted in Section 7(a): FOR ANY PART OF THE COVERED
* WORK IN WHICH THE COPYRIGHT IS OWNED BY TIMETREX, TIMETREX DISCLAIMS THE
* WARRANTY OF NON INFRINGEMENT OF THIRD PARTY RIGHTS.
*
* This program is distributed in the hope that it will be useful, but WITHOUT
* ANY WARRANTY; without even the implied warranty of MERCHANTABILITY or FITNESS
* FOR A PARTICULAR PURPOSE. See the GNU Affero General Public License for more
* details.
*
*
* You should have received a copy of the GNU Affero General Public License along
* with this program; if not, see http://www.gnu.org/licenses or write to the Free
* Software Foundation, Inc., 51 Franklin Street, Fifth Floor, Boston, MA
* 02110-1301 USA.
*
*
* You can contact TimeTrex headquarters at Unit 22 - 2475 Dobbin Rd. Suite
* #292 West Kelowna, BC V4T 2E9, Canada or at email address info@timetrex.com.
*
*
* The interactive user interfaces in modified source and object code versions
* of this program must display Appropriate Legal Notices, as required under
* Section 5 of the GNU Affero General Public License version 3.
*
*
* In accordance with Section 7(b) of the GNU Affero General Public License
* version 3, these Appropriate Legal Notices must retain the display of the
* "Powered by TimeTrex" logo. If the display of the logo is not reasonably
* feasible for technical reasons, the Appropriate Legal Notices must display
* the words "Powered by TimeTrex".
*
********************************************************************************/
/**
* @package PayrollDeduction\US
*/
class PayrollDeduction_US_MD extends PayrollDeduction_US {
/*
10 => TTi18n::gettext('Single'),
20 => TTi18n::gettext('Married (Filing Jointly)'),
30 => TTi18n::gettext('Married (Filing Separately)'),
40 => TTi18n::gettext('Head of Household'),
*/
var $state_income_tax_rate_options = [
20130101 => [
10 => [
[ 'income' => 100000, 'rate' => 4.75, 'constant' => 0 ],
[ 'income' => 125000, 'rate' => 5.00, 'constant' => 4750 ],
[ 'income' => 150000, 'rate' => 5.25, 'constant' => 6000 ],
[ 'income' => 250000, 'rate' => 5.50, 'constant' => 7312.50 ],
[ 'income' => 250000, 'rate' => 5.75, 'constant' => 12812.50 ],
],
20 => [
[ 'income' => 150000, 'rate' => 4.75, 'constant' => 0 ],
[ 'income' => 175000, 'rate' => 5.00, 'constant' => 7125 ],
[ 'income' => 225000, 'rate' => 5.25, 'constant' => 8375 ],
[ 'income' => 300000, 'rate' => 5.50, 'constant' => 11000 ],
[ 'income' => 300000, 'rate' => 5.75, 'constant' => 15125 ],
],
30 => [
[ 'income' => 100000, 'rate' => 4.75, 'constant' => 0 ],
[ 'income' => 125000, 'rate' => 5.00, 'constant' => 4750 ],
[ 'income' => 150000, 'rate' => 5.25, 'constant' => 6000 ],
[ 'income' => 250000, 'rate' => 5.50, 'constant' => 7312.50 ],
[ 'income' => 250000, 'rate' => 5.75, 'constant' => 12812.50 ],
],
40 => [
[ 'income' => 150000, 'rate' => 4.75, 'constant' => 0 ],
[ 'income' => 175000, 'rate' => 5.00, 'constant' => 7125 ],
[ 'income' => 225000, 'rate' => 5.25, 'constant' => 8375 ],
[ 'income' => 300000, 'rate' => 5.50, 'constant' => 11000 ],
[ 'income' => 300000, 'rate' => 5.75, 'constant' => 15125 ],
],
],
20090101 => [
10 => [
[ 'income' => 150000, 'rate' => 4.75, 'constant' => 0 ],
[ 'income' => 300000, 'rate' => 5, 'constant' => 7125 ],
[ 'income' => 500000, 'rate' => 5.25, 'constant' => 14625 ],
[ 'income' => 1000000, 'rate' => 5.5, 'constant' => 25125 ],
[ 'income' => 1000000, 'rate' => 6.25, 'constant' => 52625 ],
],
20 => [
[ 'income' => 200000, 'rate' => 4.75, 'constant' => 0 ],
[ 'income' => 350000, 'rate' => 5, 'constant' => 9500 ],
[ 'income' => 500000, 'rate' => 5.25, 'constant' => 19500 ],
[ 'income' => 1000000, 'rate' => 5.5, 'constant' => 30000 ],
[ 'income' => 1000000, 'rate' => 6.25, 'constant' => 57500 ],
],
30 => [
[ 'income' => 150000, 'rate' => 4.75, 'constant' => 0 ],
[ 'income' => 300000, 'rate' => 5, 'constant' => 7125 ],
[ 'income' => 500000, 'rate' => 5.25, 'constant' => 14625 ],
[ 'income' => 1000000, 'rate' => 5.5, 'constant' => 25125 ],
[ 'income' => 1000000, 'rate' => 6.25, 'constant' => 52625 ],
],
40 => [
[ 'income' => 200000, 'rate' => 4.75, 'constant' => 0 ],
[ 'income' => 350000, 'rate' => 5, 'constant' => 9500 ],
[ 'income' => 500000, 'rate' => 5.25, 'constant' => 19500 ],
[ 'income' => 1000000, 'rate' => 5.5, 'constant' => 30000 ],
[ 'income' => 1000000, 'rate' => 6.25, 'constant' => 57500 ],
],
],
20080101 => [
10 => [
[ 'income' => 1000, 'rate' => 2, 'constant' => 0 ],
[ 'income' => 2000, 'rate' => 3, 'constant' => 20 ],
[ 'income' => 3000, 'rate' => 4, 'constant' => 50 ],
[ 'income' => 150000, 'rate' => 4.75, 'constant' => 90 ],
[ 'income' => 300000, 'rate' => 5, 'constant' => 7072.50 ],
[ 'income' => 500000, 'rate' => 5.25, 'constant' => 14572.50 ],
[ 'income' => 1000000, 'rate' => 5.5, 'constant' => 25072.50 ],
[ 'income' => 1000000, 'rate' => 6.25, 'constant' => 52572.50 ],
],
20 => [
[ 'income' => 1000, 'rate' => 2, 'constant' => 0 ],
[ 'income' => 2000, 'rate' => 3, 'constant' => 20 ],
[ 'income' => 3000, 'rate' => 4, 'constant' => 50 ],
[ 'income' => 200000, 'rate' => 4.75, 'constant' => 90 ],
[ 'income' => 350000, 'rate' => 5, 'constant' => 9447.50 ],
[ 'income' => 500000, 'rate' => 5.25, 'constant' => 16947.50 ],
[ 'income' => 1000000, 'rate' => 5.5, 'constant' => 24822.50 ],
[ 'income' => 1000000, 'rate' => 6.25, 'constant' => 52322.50 ],
],
30 => [
[ 'income' => 1000, 'rate' => 2, 'constant' => 0 ],
[ 'income' => 2000, 'rate' => 3, 'constant' => 20 ],
[ 'income' => 3000, 'rate' => 4, 'constant' => 50 ],
[ 'income' => 150000, 'rate' => 4.75, 'constant' => 90 ],
[ 'income' => 300000, 'rate' => 5, 'constant' => 7072.50 ],
[ 'income' => 500000, 'rate' => 5.25, 'constant' => 14572.50 ],
[ 'income' => 1000000, 'rate' => 5.5, 'constant' => 25072.50 ],
[ 'income' => 1000000, 'rate' => 6.25, 'constant' => 52572.50 ],
],
40 => [
[ 'income' => 1000, 'rate' => 2, 'constant' => 0 ],
[ 'income' => 2000, 'rate' => 3, 'constant' => 20 ],
[ 'income' => 3000, 'rate' => 4, 'constant' => 50 ],
[ 'income' => 200000, 'rate' => 4.75, 'constant' => 90 ],
[ 'income' => 350000, 'rate' => 5, 'constant' => 9447.50 ],
[ 'income' => 500000, 'rate' => 5.25, 'constant' => 16947.50 ],
[ 'income' => 1000000, 'rate' => 5.5, 'constant' => 24822.50 ],
[ 'income' => 1000000, 'rate' => 6.25, 'constant' => 52322.50 ],
],
],
];
//
//I don't think will ever be 100% accurate, because the tax brackets completely change for each county, based on the county percent.
//We will need to have the county tax rate passed into this class so the proper calculations can be made.
//
var $state_options = [
20200101 => [
'standard_deduction' => [
'minimum' => 1550,
'maximum' => 2300,
'rate' => 0.15, //percent
],
'allowance' => 3200,
],
20180601 => [ //01-Jun-2018
'standard_deduction' => [
'minimum' => 1500,
'maximum' => 2250,
'rate' => 0.15, //percent
],
'allowance' => 3200,
],
//01-Jan-13: No Changes
//01-Jan-12: No Changes
//01-Jan-11: No Changes
//01-Jan-10: No Changes
//01-Jan-09: No Changes
20080101 => [ //2008
'standard_deduction' => [
'minimum' => 1500,
'maximum' => 2000,
'rate' => 0.15, //percent
],
'allowance' => 3200,
],
];
var $state_ui_options = [
20060101 => [ 'wage_base' => 8500, 'new_employer_rate' => 2.6 ],
];
function getStateAnnualTaxableIncome() {
$annual_income = $this->getAnnualTaxableIncome();
$standard_deduction = $this->getStateStandardDeduction();
$state_allowance = $this->getStateAllowanceAmount();
Debug::text( 'Standard Deduction: ' . $standard_deduction, __FILE__, __LINE__, __METHOD__, 10 );
Debug::text( 'State Allowance: ' . $state_allowance, __FILE__, __LINE__, __METHOD__, 10 );
$income = bcsub( bcsub( $annual_income, $standard_deduction ), $state_allowance );
Debug::text( 'State Annual Taxable Income: ' . $income, __FILE__, __LINE__, __METHOD__, 10 );
return $income;
}
function getStateAllowanceAmount() {
$retarr = $this->getDataFromRateArray( $this->getDate(), $this->state_options );
if ( $retarr == false ) {
return false;
}
$allowance_arr = $retarr['allowance'];
$retval = bcmul( $this->getStateAllowance(), $allowance_arr );
Debug::text( 'State Allowance Amount: ' . $retval, __FILE__, __LINE__, __METHOD__, 10 );
return $retval;
}
function _getStateTaxPayable() {
$annual_income = $this->getStateAnnualTaxableIncome();
$retval = 0;
$county_rate = bcdiv( (float)$this->getUserValue3(), 100 );
if ( !is_numeric( $county_rate ) || $county_rate < 0 ) {
$county_rate = 0;
}
Debug::text( 'County Rate: ' . $county_rate, __FILE__, __LINE__, __METHOD__, 10 );
if ( $annual_income > 0 ) {
$rate = $this->getData()->getStateRate( $annual_income );
$state_constant = $this->getData()->getStateConstant( $annual_income );
$state_rate_income = $this->getData()->getStateRatePreviousIncome( $annual_income );
//Modify rate/constant based on county rate, since it affects each tax bracket.
//Calculate the constant modifier, based on the county_rate percent difference from the state rate.
$constant_modifier = bcdiv( $county_rate, $rate ); //Percent that the constant needs to be modified by.
$county_constant = bcmul( $state_constant, $constant_modifier );
Debug::text( 'County: Rate: ' . $county_rate . ' Modifier Rate: ' . $constant_modifier . ' County Constant: ' . $county_constant, __FILE__, __LINE__, __METHOD__, 10 );
$rate = bcadd( $rate, $county_rate );
$state_constant = bcadd( $state_constant, $county_constant );
Debug::text( 'Rate: ' . $rate . ' Constant: ' . $state_constant . ' Rate Income: ' . $state_rate_income, __FILE__, __LINE__, __METHOD__, 10 );
$retval = bcadd( bcmul( bcsub( $annual_income, $state_rate_income ), $rate ), $state_constant );
}
if ( $retval < 0 ) {
$retval = 0;
}
Debug::text( 'State Annual Tax Payable: ' . $retval, __FILE__, __LINE__, __METHOD__, 10 );
return $retval;
}
function getStateStandardDeduction() {
$retarr = $this->getDataFromRateArray( $this->getDate(), $this->state_options );
if ( $retarr == false ) {
return false;
}
$deduction_arr = $retarr['standard_deduction'];
$retval = bcmul( $this->getAnnualTaxableIncome(), $deduction_arr['rate'] );
if ( $retval < $deduction_arr['minimum'] ) {
$retval = $deduction_arr['minimum'];
}
if ( $retval > $deduction_arr['maximum'] ) {
$retval = $deduction_arr['maximum'];
}
Debug::text( 'State Standard Deduction Amount: ' . $retval, __FILE__, __LINE__, __METHOD__, 10 );
return $retval;
}
}
?>