Calculate income tax on taxable income

tax_calc.py

# tiers are for married filing jointly 2024
over = [
    0, 
    23200,
    94300, 
    201050,
    383900,
    487450,
    731200
]
rates = [
    0.10,
    0.12,
    0.22, 
    0.24,
    0.32, 
    0.35, 
    0.37
]
data = { "over": pd.Series(over), "notover": pd.Series(over).shift(-1), "rate": pd.Series(rates)}
tt = pd.DataFrame(data)

def calc_tax(n):
    lower = tt[tt.over < n].head(-1)
    final = tt[tt.over < n].tail(1)
    return np.sum((lower.notover-lower.over)*lower.rate) + ((n - final.over)*final.rate).item()