OpenFisca-France 170.0.2__py3-none-any.whl → 170.1.0__py3-none-any.whl

openfisca_france/model/prelevements_obligatoires/impot_revenu/reductions_impot_deplafonnees.py

@@ -501,6 +501,39 @@ class dfppce(Variable):
 
         return red_7ud_7va + red_7uj + P.taux_reduction * min_(base, max)
 
+    def formula_2026_01_01(foyer_fiscal, period, parameters):
+        '''
+        Dons versés à d’autres organismes d’intérêt général,
+        aux associations d’utilité publique, aux candidats aux élections (2021)
+        2026-01-01 : On retire la réduction exceptionnelle pour les dons aux patrimoines religieux,
+            voir Article 30 de la LF 2024 : https://www.legifrance.gouv.fr/jorf/article_jo/JORFARTI000048727383
+        '''
+        rni = foyer_fiscal('rni', period)
+        f7uf = foyer_fiscal('f7uf', period)
+        f7uh = foyer_fiscal('f7uh', period)
+        f7xs = foyer_fiscal('f7xs', period)
+        f7xt = foyer_fiscal('f7xt', period)
+        f7xu = foyer_fiscal('f7xu', period)
+        f7xw = foyer_fiscal('f7xw', period)
+        f7xy = foyer_fiscal('f7xy', period)
+        f7va = foyer_fiscal('f7va', period)
+        f7ud = foyer_fiscal('f7ud', period)
+        f7vc = foyer_fiscal('f7vc', period)
+
+        P = parameters(period).impot_revenu.calcul_reductions_impots.dons
+        plafond_reduction_don_coluche = parameters(period).impot_revenu.calcul_reductions_impots.dons.dons_coluche.plafond
+        taux_donapd = parameters(period).impot_revenu.calcul_reductions_impots.dons.dons_coluche.taux
+
+        red_7ud_7va = min_(plafond_reduction_don_coluche, f7va + f7ud) * taux_donapd
+        report_f7va_f7ud = max_(0, f7va + f7ud - plafond_reduction_don_coluche)
+
+        dons_partipol = min_(P.dons_aux_partis_politiques.plafond_foyer, f7uh)
+
+        base = f7uf + f7vc + f7xs + f7xt + f7xu + f7xw + f7xy + report_f7va_f7ud + dons_partipol
+        max = P.plafond_dons * rni
+
+        return red_7ud_7va + P.taux_reduction * min_(base, max)
+
 
 class reduction_enfants_scolarises(Variable):
     value_type = float

{openfisca_france-170.0.2.dist-info → openfisca_france-170.1.0.dist-info}/METADATA

@@ -1,6 +1,6 @@
 Metadata-Version: 2.4
 Name: OpenFisca-France
-Version: 170.0.2
+Version: 170.1.0
 Summary: OpenFisca Rules as Code model for France.
 Author-email: OpenFisca Team <contact@openfisca.fr>
 Project-URL: Homepage, https://github.com/openfisca/openfisca-france

{openfisca_france-170.0.2.dist-info → openfisca_france-170.1.0.dist-info}/RECORD

@@ -42,7 +42,7 @@ openfisca_france/model/prelevements_obligatoires/impot_revenu/contribution_diffe
 openfisca_france/model/prelevements_obligatoires/impot_revenu/credits_impot.py,sha256=d5gk7S7wgGI2VEYA6sStSwkivpo1-EBxAxWKR-EHMKA,128524
 openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py,sha256=KUX7PStqlLoBUA9F47Vod63N0NmOOi654W63CdWs5xw,185948
 openfisca_france/model/prelevements_obligatoires/impot_revenu/plus_values_immobilieres.py,sha256=5gNB5ntU9I9XVeKhYyq94miM4Uv72HruO1Nu_jIPkn4,4754
-openfisca_france/model/prelevements_obligatoires/impot_revenu/reductions_impot_deplafonnees.py,sha256=jeI1NDgGvC7IAWW2f_yx200yUBgOZ8vaa0lTQg-JMgY,36056
+openfisca_france/model/prelevements_obligatoires/impot_revenu/reductions_impot_deplafonnees.py,sha256=Q5n19DJ-u2TA6VaxFX6y72XRsBp-fdj1uFvymncWvIc,37737
 openfisca_france/model/prelevements_obligatoires/impot_revenu/reductions_impot_iom.py,sha256=Q8hoXmUfuQLqzWA0S1CIaP3M7fAVcKtBVkoj3xJiae0,139248
 openfisca_france/model/prelevements_obligatoires/impot_revenu/reductions_impot_plafonnees.py,sha256=iGPE1pMYSkicuBqB9njkriUYRhZVk5SuCEM-8cnjf7M,245299
 openfisca_france/model/prelevements_obligatoires/impot_revenu/variables_reductions_credits.py,sha256=hZuvPjDst-3YSK4FxWlzYmcFeCyjEV7ephQ_kjWPL4U,420680
@@ -4130,8 +4130,8 @@ openfisca_france/scripts/performance/measure_spiral_performances.py,sha256=cQIxE
 openfisca_france/scripts/performance/measure_tests_performance.py,sha256=HYgSJy-OMZay2AZt6ztntgdUbW_RL2xMr-iHcK-zoVY,1869
 openfisca_france/situation_examples/__init__.py,sha256=BTRmrqk9lsjfhtPXsYcsWqXFEYyFpgLcxNs6oJsy8zk,262
 openfisca_france/situation_examples/couple.json,sha256=Ot1x4wl3IS-2-10X3V7ZUokkOMXi96s-xK7A0gNvRF4,862
-openfisca_france-170.0.2.dist-info/licenses/LICENSE.AGPL.txt,sha256=2N5ReRelkdqkR9a-KP-y-shmcD5P62XoYiG-miLTAzo,34519
-openfisca_france-170.0.2.dist-info/METADATA,sha256=-rWwS06uKMx7U46FNyzE7TGrPeUgfmWV0SAYPofTFcE,20852
-openfisca_france-170.0.2.dist-info/WHEEL,sha256=CmyFI0kx5cdEMTLiONQRbGQwjIoR1aIYB7eCAQ4KPJ0,91
-openfisca_france-170.0.2.dist-info/top_level.txt,sha256=1LbD6QJWehKGIcjtaJ45tbQOSDiFEXOlIdgWRI_jaHU,17
-openfisca_france-170.0.2.dist-info/RECORD,,
+openfisca_france-170.1.0.dist-info/licenses/LICENSE.AGPL.txt,sha256=2N5ReRelkdqkR9a-KP-y-shmcD5P62XoYiG-miLTAzo,34519
+openfisca_france-170.1.0.dist-info/METADATA,sha256=IMH8M04x4lXNobg1w4BzK38pSvrPvt_eBzVTicTZm6U,20852
+openfisca_france-170.1.0.dist-info/WHEEL,sha256=CmyFI0kx5cdEMTLiONQRbGQwjIoR1aIYB7eCAQ4KPJ0,91
+openfisca_france-170.1.0.dist-info/top_level.txt,sha256=1LbD6QJWehKGIcjtaJ45tbQOSDiFEXOlIdgWRI_jaHU,17
+openfisca_france-170.1.0.dist-info/RECORD,,