policyengine-us 1.353.0__py3-none-any.whl → 1.354.0__py3-none-any.whl

policyengine_us/parameters/gov/irs/deductions/qbi/max/business_property/rate.yaml

@@ -1,16 +1,11 @@
 description: Alternative QBID cap rate on pass-through business property owned
 metadata:
   unit: /1
+  period: year
   label: Alternative QBID rate on business property
   reference:
     - title: 26 U.S. Code § 199A(b)(2)(B)(ii) - Qualified business income
       href: https://www.law.cornell.edu/uscode/text/26/199A#b_2_B_ii
 values:
   2013-01-01: 0.0
-  2014-01-01: 0.0
-  2015-01-01: 0.0
-  2016-01-01: 0.0
-  2017-01-01: 0.0
   2018-01-01: 0.025
-  2019-01-01: 0.025
-  2026-01-01: 0.0

policyengine_us/parameters/gov/irs/deductions/qbi/max/rate.yaml

@@ -2,6 +2,7 @@ description: Pass-through qualified business income deduction rate.
 metadata:
   label: Qualified business income deduction rate
   unit: /1
+  period: year
   reference:
     - title: 26 U.S. Code § 199A(a)(2) - Qualified business income
       href: https://www.law.cornell.edu/uscode/text/26/199A#a_2
@@ -12,5 +13,3 @@ values:
   2016-01-01: 0.0
   2017-01-01: 0.0
   2018-01-01: 0.2
-  2019-01-01: 0.2
-  2026-01-01: 0.0

policyengine_us/parameters/gov/irs/deductions/qbi/max/w2_wages/alt_rate.yaml

@@ -2,15 +2,10 @@ description: Alternative QBID cap rate on pass-through business W-2 wages paid.
 metadata:
   label: Alternative QBID rate on W-2 wages
   unit: /1
+  period: year
   reference:
     - title: 26 U.S. Code § 199A(b)(2)(B)(ii) - Qualified business income
       href: https://www.law.cornell.edu/uscode/text/26/199A#b_2_B_ii
 values:
   2013-01-01: 0.0
-  2014-01-01: 0.0
-  2015-01-01: 0.0
-  2016-01-01: 0.0
-  2017-01-01: 0.0
   2018-01-01: 0.25
-  2019-01-01: 0.25
-  2026-01-01: 0.0

policyengine_us/parameters/gov/irs/deductions/qbi/max/w2_wages/rate.yaml

@@ -2,15 +2,10 @@ description: QBID cap rate on pass-through business W-2 wages paid.
 metadata:
   label: QBID rate on W-2 wages
   unit: /1
+  period: year
   reference:
     - title: 26 U.S. Code § 199A(b)(2)(B)(i) - Qualified business income
       href: https://www.law.cornell.edu/uscode/text/26/199A#b_2_B_i
 values:
   2013-01-01: 0.0
-  2014-01-01: 0.0
-  2015-01-01: 0.0
-  2016-01-01: 0.0
-  2017-01-01: 0.0
   2018-01-01: 0.5
-  2019-01-01: 0.5
-  2026-01-01: 0.0

policyengine_us/parameters/gov/irs/deductions/qbi/phase_out/length.yaml

@@ -1,26 +1,28 @@
 description: Dollar gap between upper and lower threshold of pre-QBID taxable income
 metadata:
   unit: currency-USD
+  period: year
+  label: QBID phase-out length
   reference:
     - title: 26 U.S. Code § 199A(b)(3)(B) - Qualified business income
       href: https://www.law.cornell.edu/uscode/text/26/199A#b_3_B
 HEAD_OF_HOUSEHOLD:
   2013-01-01: 1.0
-  2018-01-01: 50_000.0
-  2026-01-01: 1.0
+  2018-01-01: 50_000
+  2026-01-01: 75_000
 JOINT:
   2013-01-01: 1.0
-  2018-01-01: 100_000.0
-  2026-01-01: 1.0
+  2018-01-01: 100_000
+  2026-01-01: 150_000
 SEPARATE:
   2013-01-01: 1.0
-  2018-01-01: 50_000.0
-  2026-01-01: 1.0
+  2018-01-01: 50_000
+  2026-01-01: 75_000
 SINGLE:
   2013-01-01: 1.0
-  2018-01-01: 50_000.0
-  2026-01-01: 1.0
+  2018-01-01: 50_000
+  2026-01-01: 75_000
 SURVIVING_SPOUSE:
   2013-01-01: 1.0
-  2018-01-01: 100_000.0
-  2026-01-01: 1.0
+  2018-01-01: 100_000
+  2026-01-01: 150_000

policyengine_us/parameters/gov/irs/deductions/qbi/phase_out/start.yaml

@@ -19,6 +19,8 @@ metadata:
     - title: 2020 IRS data release
       href: https://www.irs.gov/pub/irs-drop/rp-19-44.pdf#page=16
   uprating: gov.irs.uprating
+  propagate_metadata_to_children: true
+
 HEAD_OF_HOUSEHOLD:
   2013-01-01: 0
   2018-01-01: 157_500
@@ -29,7 +31,7 @@ HEAD_OF_HOUSEHOLD:
   2023-01-01: 182_100
   2024-01-01: 191_950
   2025-01-01: 197_300
-  2026-01-01: 0
+  2026-01-01: 200_300
 JOINT:
   2013-01-01: 0
   2018-01-01: 315_000
@@ -40,7 +42,7 @@ JOINT:
   2023-01-01: 364_200
   2024-01-01: 383_900
   2025-01-01: 394_600
-  2026-01-01: 0
+  2026-01-01: 400_600
 SEPARATE:
   2013-01-01: 0
   2018-01-01: 157_500
@@ -51,7 +53,7 @@ SEPARATE:
   2023-01-01: 182_100
   2024-01-01: 191_950
   2025-01-01: 197_300
-  2026-01-01: 0
+  2026-01-01: 200_300
 SINGLE:
   2013-01-01: 0
   2018-01-01: 157_500
@@ -62,7 +64,7 @@ SINGLE:
   2023-01-01: 182_100
   2024-01-01: 191_950
   2025-01-01: 197_300
-  2026-01-01: 0
+  2026-01-01: 200_300
 SURVIVING_SPOUSE:
   2013-01-01: 0
   2018-01-01: 315_000
@@ -73,4 +75,4 @@ SURVIVING_SPOUSE:
   2023-01-01: 364_200
   2024-01-01: 383_900
   2025-01-01: 394_600
-  2026-01-01: 0
+  2026-01-01: 400_600

policyengine_us/parameters/gov/irs/deductions/senior_deduction/amount.yaml

@@ -0,0 +1,12 @@
+description: The IRS provides a deduction for seniors of this amount.
+
+values:
+  2025-01-01: 6_000
+
+metadata:
+  unit: currency-USD
+  period: year
+  label: Senior deduction amount
+  reference:
+    - title: H.R.1 - One Big Beautiful Bill Act
+      href: https://www.congress.gov/bill/119th-congress/house-bill/1/text

policyengine_us/parameters/gov/irs/deductions/senior_deduction/eligible_ssn_card_type.yaml

@@ -0,0 +1,13 @@
+description: The IRS limits the senior deduction to individuals with one of these SSN Card types.
+values:
+  2018-01-01:
+    - CITIZEN
+    - NON_CITIZEN_VALID_EAD
+
+metadata:
+  label: Senior deduction eligible SSN card type
+  period: year
+  unit: list
+  reference:
+    - title: H.R.1 - One Big Beautiful Bill Act
+      href: https://www.congress.gov/bill/119th-congress/house-bill/1/text

policyengine_us/parameters/gov/irs/deductions/senior_deduction/phase_out_rate/joint.yaml

@@ -0,0 +1,20 @@
+description: The IRS phases the senior deduction out at this percentage of adjusted gross income for joint filers.
+metadata:
+  type: marginal_rate
+  threshold_unit: currency-USD
+  rate_unit: /1
+  period: year
+  label: Senior deduction joint filers phase out rate
+  reference:
+    - title: H.R.1 - One Big Beautiful Bill Act
+      href: https://www.congress.gov/bill/119th-congress/house-bill/1/text
+
+brackets:
+  - threshold:
+      2025-01-01: 0
+    rate:
+      2025-01-01: 0
+  - threshold:
+      2025-01-01: 150_000
+    rate:
+      2025-01-01: 0.06

policyengine_us/parameters/gov/irs/deductions/senior_deduction/phase_out_rate/other.yaml

@@ -0,0 +1,20 @@
+description: The IRS phases the senior deduction out at this percentage of adjusted gross income for non-joint filers.
+metadata:
+  type: marginal_rate
+  threshold_unit: currency-USD
+  rate_unit: /1
+  period: year
+  label: Senior deduction other filers phase out rate
+  reference:
+    - title: H.R.1 - One Big Beautiful Bill Act
+      href: https://www.congress.gov/bill/119th-congress/house-bill/1/text
+
+brackets:
+  - threshold:
+      2025-01-01: 0
+    rate:
+      2025-01-01: 0
+  - threshold:
+      2025-01-01: 75_000
+    rate:
+      2025-01-01: 0.06

policyengine_us/parameters/gov/irs/deductions/tip_income/cap.yaml

@@ -0,0 +1,12 @@
+description: The IRS caps the tip income exemption at this amount.
+
+metadata:
+  unit: currency-USD
+  period: year
+  label: Tip income exemption cap
+  reference:
+    - title: H.R.1 - One Big Beautiful Bill Act
+      href: https://www.congress.gov/bill/119th-congress/house-bill/1/text
+
+values:
+  2025-01-01: 25_000

policyengine_us/parameters/gov/irs/deductions/tip_income/eligible_ssn_card_type.yaml

@@ -0,0 +1,13 @@
+description: The IRS limits the tip income deduction to filers with one of these SSN Card types.
+values:
+  2018-01-01:
+    - CITIZEN
+    - NON_CITIZEN_VALID_EAD
+
+metadata:
+  label: Tip income deduction eligible SSN card types
+  period: year
+  unit: list
+  reference:
+    - title: H.R.1 - One Big Beautiful Bill Act
+      href: https://www.congress.gov/bill/119th-congress/house-bill/1/text

policyengine_us/parameters/gov/irs/deductions/tip_income/phase_out/rate.yaml

@@ -0,0 +1,12 @@
+description: The IRS phases out the tip income exemption at the following rate for income above a certain threshold.
+
+values:
+  2025-01-01: 0.1
+
+metadata:
+  unit: /1
+  period: year
+  label: Tip income exemption phase out rate
+  reference:
+    - title: H.R.1 - One Big Beautiful Bill Act
+      href: https://www.congress.gov/bill/119th-congress/house-bill/1/text

policyengine_us/parameters/gov/irs/deductions/tip_income/phase_out/start.yaml

@@ -0,0 +1,22 @@
+description: The IRS phases out the tip income exemption for income above this threshold, based on filing status.
+
+metadata:
+  unit: currency-USD
+  period: year
+  breakdown:
+    - filing_status
+  label: Tip income exemption phase out start
+  reference:
+    - title: H.R.1 - One Big Beautiful Bill Act
+      href: https://www.congress.gov/bill/119th-congress/house-bill/1/text
+
+JOINT:
+  2025-01-01: 300_000
+HEAD_OF_HOUSEHOLD:
+  2025-01-01: 150_000
+SURVIVING_SPOUSE:
+  2025-01-01: 150_000
+SINGLE:
+  2025-01-01: 150_000
+SEPARATE:
+  2025-01-01: 150_000

policyengine_us/reforms/reconciliation/__init__.py

@@ -1,39 +1,12 @@
-from .reconciled_qbid import (
-    create_reconciled_qbid_reform,
-)
-from .reconciled_pease import (
-    create_reconciled_pease_reform,
-)
-from .reconciled_tip_and_overtime_exempt import (
-    create_reconciled_tip_and_overtime_exempt_reform,
-)
-from .reconciled_auto_loan_interest_ald import (
-    create_reconciled_auto_loan_interest_ald_reform,
-)
-from .ctc_ssn import (
-    create_ctc_ssn_reform,
-)
-from .reconciled_additional_senior_standard_deduction import (
-    create_reconciled_additional_senior_standard_deduction_reform,
-)
 from .reconciled_ssn_for_llc_and_aoc import (
     create_reconciled_ssn_for_llc_and_aoc_reform,
 )
 from .aca_ptc_immigration_status import (
     create_aca_ptc_immigration_status_reform,
 )
-from .reconciliation_qbid_with_floor import (
-    create_reconciliation_qbid_with_floor_reform,
-)
-from .reconciliation_cdcc import (
-    create_reconciliation_cdcc_reform,
-)
 from .reconciled_medicaid_work_requirement import (
     create_reconciled_medicaid_work_requirement_reform,
 )
 from .reconciled_snap_abawd_work_requirement import (
     create_reconciled_snap_abawd_work_requirement_reform,
 )
-from .reconciliation_charitable_deduction import (
-    create_reconciled_charitable_deduction_reform,
-)

policyengine_us/reforms/reforms.py

@@ -53,9 +53,6 @@ from .harris.capital_gains import (
 from .tax_exempt.tax_exempt_reform import (
     create_tax_exempt_reform,
 )
-from .salt_phase_out.salt_phase_out_reform import (
-    create_salt_phase_out_reform,
-)
 from .state_dependent_exemptions import (
     create_repeal_state_dependent_exemptions_reform,
 )
@@ -93,19 +90,10 @@ from .congress.afa import (
 )
 
 from .reconciliation import (
-    create_reconciled_qbid_reform,
-    create_reconciled_pease_reform,
-    create_reconciled_tip_and_overtime_exempt_reform,
-    create_reconciled_auto_loan_interest_ald_reform,
-    create_ctc_ssn_reform,
-    create_reconciled_additional_senior_standard_deduction_reform,
     create_reconciled_ssn_for_llc_and_aoc_reform,
     create_aca_ptc_immigration_status_reform,
-    create_reconciliation_qbid_with_floor_reform,
-    create_reconciliation_cdcc_reform,
     create_reconciled_medicaid_work_requirement_reform,
     create_reconciled_snap_abawd_work_requirement_reform,
-    create_reconciled_charitable_deduction_reform,
 )
 from .additional_tax_bracket import (
     create_additional_tax_bracket_reform,
@@ -182,7 +170,6 @@ def create_structural_reforms_from_parameters(parameters, period):
         parameters, period
     )
     tip_income_tax_exempt = create_tax_exempt_reform(parameters, period)
-    salt_phase_out = create_salt_phase_out_reform(parameters, period)
     repeal_state_dependent_exemptions = (
         create_repeal_state_dependent_exemptions_reform(parameters, period)
     )
@@ -220,35 +207,16 @@ def create_structural_reforms_from_parameters(parameters, period):
     afa_other_dependent_credit = create_afa_other_dependent_credit_reform(
         parameters, period
     )
-    reconciled_qbid = create_reconciled_qbid_reform(parameters, period)
-    reconciled_pease = create_reconciled_pease_reform(parameters, period)
-    reconciled_tip_and_overtime_exempt = (
-        create_reconciled_tip_and_overtime_exempt_reform(parameters, period)
-    )
-    reconciled_auto_loan_interest_ald = (
-        create_reconciled_auto_loan_interest_ald_reform(parameters, period)
-    )
-    ctc_ssn = create_ctc_ssn_reform(parameters, period)
-    reconciled_additional_senior_standard_deduction = (
-        create_reconciled_additional_senior_standard_deduction_reform(
-            parameters, period
-        )
-    )
 
-    ctc_ssn = create_ctc_ssn_reform(parameters, period)
     reconciled_ssn_for_llc_and_aoc = (
         create_reconciled_ssn_for_llc_and_aoc_reform(parameters, period)
     )
     aca_ptc_immigration_status = create_aca_ptc_immigration_status_reform(
         parameters, period
     )
-    reconciliation_qbid_with_floor = (
-        create_reconciliation_qbid_with_floor_reform(parameters, period)
-    )
     ctc_additional_bracket = create_ctc_additional_bracket_reform(
         parameters, period
     )
-    reconciliation_cdcc = create_reconciliation_cdcc_reform(parameters, period)
 
     additional_tax_bracket = create_additional_tax_bracket_reform(
         parameters, period
@@ -262,9 +230,6 @@ def create_structural_reforms_from_parameters(parameters, period):
             parameters, period
         )
     )
-    reconciled_charitable_deduction = (
-        create_reconciled_charitable_deduction_reform(parameters, period)
-    )
 
     reforms = [
         afa_reform,
@@ -292,7 +257,6 @@ def create_structural_reforms_from_parameters(parameters, period):
         repeal_dependent_exemptions,
         harris_capital_gains,
         tip_income_tax_exempt,
-        salt_phase_out,
         repeal_state_dependent_exemptions,
         ctc_older_child_supplement,
         abolish_snap_deductions,
@@ -306,21 +270,12 @@ def create_structural_reforms_from_parameters(parameters, period):
         tax_employer_medicare_tax,
         tax_employer_payroll_tax,
         afa_other_dependent_credit,
-        reconciled_qbid,
-        reconciled_pease,
-        reconciled_tip_and_overtime_exempt,
-        reconciled_auto_loan_interest_ald,
-        ctc_ssn,
-        reconciled_additional_senior_standard_deduction,
         reconciled_ssn_for_llc_and_aoc,
         aca_ptc_immigration_status,
-        reconciliation_qbid_with_floor,
         ctc_additional_bracket,
-        reconciliation_cdcc,
         additional_tax_bracket,
         reconciled_medicaid_work_requirement,
         reconciled_snap_abawd_work_requirement,
-        reconciled_charitable_deduction,
     ]
     reforms = tuple(filter(lambda x: x is not None, reforms))
 

policyengine_us/tests/policy/baseline/gov/irs/credits/cdcc/cdcc_rate.yaml

@@ -51,3 +51,43 @@
     adjusted_gross_income: 438_001
   output:
     cdcc_rate: 0
+
+- name: AGI below first phase-out start, no second phase-out
+  period: 2026
+  input:
+    adjusted_gross_income: 15_000
+    filing_status: HEAD_OF_HOUSEHOLD
+  output:
+    cdcc_rate: 0.5
+
+- name: Phased-out at first increment 
+  period: 2026
+  input:
+    adjusted_gross_income: 16_000
+    filing_status: HEAD_OF_HOUSEHOLD
+  output:
+    cdcc_rate: 0.49
+
+- name: First phase-out plateau
+  period: 2026
+  input:
+    adjusted_gross_income: 60_000
+    filing_status: HEAD_OF_HOUSEHOLD
+  output:
+    cdcc_rate: 0.35
+
+- name: Second phase-out starts
+  period: 2026
+  input:
+    adjusted_gross_income: 90_000
+    filing_status: HEAD_OF_HOUSEHOLD
+  output:
+    cdcc_rate: 0.27
+
+- name: Fully phased-out
+  period: 2026
+  input:
+    adjusted_gross_income: 400_000
+    filing_status: HEAD_OF_HOUSEHOLD
+  output:
+    cdcc_rate: 0.2

policyengine_us/tests/policy/baseline/gov/irs/credits/ctc/maximum/individual/filer_meets_ctc_identification_requirements.yaml

@@ -0,0 +1,51 @@
+- name: One person has a valid SSN card type, the other does not, senate finance rules
+  period: 2026
+  absolute_error_margin: 0.9
+  input:
+    people:
+      person1:
+        ssn_card_type: CITIZEN
+      person2:
+        ssn_card_type: NONE
+  output:
+    meets_ctc_identification_requirements: [true, false]
+    filer_meets_ctc_identification_requirements: true
+
+- name: One person has a valid SSN card type, the other does not, senate finance rules, child status irrelevant
+  period: 2026
+  absolute_error_margin: 0.9
+  input:
+    people:
+      person1:
+        ssn_card_type: CITIZEN
+      person2:
+        ssn_card_type: NONE
+      person3:
+        age: 5
+        is_tax_unit_dependent: true
+        ssn_card_type: NONE
+  output:
+    meets_ctc_identification_requirements: [true, false, false]
+    filer_meets_ctc_identification_requirements: true
+
+- name: Single person eligible
+  period: 2026
+  absolute_error_margin: 0.9
+  input:
+    people:
+      person1:
+        ssn_card_type: CITIZEN
+  output:
+    meets_ctc_identification_requirements: [true]
+    filer_meets_ctc_identification_requirements: true
+
+- name: Single person ineligible
+  period: 2026
+  absolute_error_margin: 0.9
+  input:
+    people:
+      person1:
+        ssn_card_type: NONE
+  output:
+    meets_ctc_identification_requirements: [false]
+    filer_meets_ctc_identification_requirements: false

policyengine_us/tests/policy/baseline/gov/irs/credits/ctc/maximum/individual/meets_ctc_child_identification_requirements.yaml

@@ -17,9 +17,9 @@
   output:
     meets_ctc_child_identification_requirements: true
 
-- name: After 2025, the CTC does not require a Social Security Number for qualifying children.
+- name: After 2025, the CTC still requires a Social Security Number for qualifying children.
   period: 2026
   input:
     ssn_card_type: OTHER_NON_CITIZEN
   output:
-    meets_ctc_child_identification_requirements: true
+    meets_ctc_child_identification_requirements: false

policyengine_us/tests/policy/baseline/gov/irs/deductions/itemized/salt_and_real_estate/reported_salt.yaml

@@ -29,7 +29,6 @@
 - name: Integration test with amt, limit is applied
   period: 2026
   input:
-    gov.simulation.limit_itemized_deductions_to_taxable_income: True
     salt: 45_000
     employment_income: 40_000
   output:
@@ -42,12 +41,11 @@
 - name: Integration test with amt, limit is not applied
   period: 2026
   input:
-    gov.simulation.limit_itemized_deductions_to_taxable_income: False
     salt: 45_000
     employment_income: 40_000
   output:
     adjusted_gross_income: 40_000
     exemptions: 5_300
-    reported_salt: 45_000
-    amt_income: 50_300
+    reported_salt: 34_700
+    amt_income: 40_000
     taxable_income: 0

policyengine_us/tests/policy/baseline/gov/irs/deductions/itemized/salt_and_real_estate/salt_deduction.yaml

@@ -13,3 +13,81 @@
     filing_status: SINGLE
   output:
     salt_deduction: 4_000
+
+- name: Single filer with income below reduction amount
+  period: 2025
+  input:
+    people: 
+      person1:
+        real_estate_taxes: 10_000
+    tax_units:
+      tax_unit:
+        members: [person1]
+        filing_status: SINGLE
+        adjusted_gross_income: 100_000
+        state_and_local_sales_or_income_tax: 1_000
+  output:
+    salt_deduction: 11_000
+
+- name: Separate filer with income above reduction amount
+  period: 2025
+  input:
+    people: 
+      person1:
+        real_estate_taxes: 10_000
+    tax_units:
+      tax_unit:
+        members: [person1]
+        filing_status: SEPARATE
+        adjusted_gross_income: 290_000
+        state_and_local_sales_or_income_tax: 1_000
+  output:
+    salt_deduction: 8_000
+
+- name: Fully phased out, floor applies
+  period: 2026
+  input:
+    people: 
+      person1:
+        real_estate_taxes: 10_000
+    tax_units:
+      tax_unit:
+        members: [person1]
+        filing_status: SEPARATE
+        adjusted_gross_income: 500_000
+  output:
+    salt_deduction: 5_000
+
+- name: Floor applies
+  period: 2026
+  input:
+    people: 
+      person1:
+        real_estate_taxes: 10_000
+      person2: 
+        real_estate_taxes: 0
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+        filing_status: JOINT
+        adjusted_gross_income: 1_000_000
+  output:
+    salt_cap: 10_000
+    salt_deduction: 10_000
+
+- name: The SALT itself is not subject to phase-out
+  period: 2026
+  input:
+    people: 
+      person1:
+        real_estate_taxes: 11_000
+      person2: 
+        real_estate_taxes: 0
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+        filing_status: JOINT
+        adjusted_gross_income: 600_000
+        state_and_local_sales_or_income_tax: 0
+  output:
+    salt_deduction: 11_000

policyengine_us/tests/policy/baseline/gov/irs/income/taxable_income/deductions/auto_loan_interest_deduction.yaml

@@ -0,0 +1,26 @@
+- name: Senate version of auto loan interest deduction
+  period: 2026
+  input:
+    irs_gross_income: 220_000
+    filing_status: JOINT
+    auto_loan_interest: 20_000
+    standard_deduction: 0
+    tax_unit_itemizes: false
+  output:
+    auto_loan_interest_deduction: 6_000
+    adjusted_gross_income: 220_000
+    taxable_income_deductions: 6_000
+
+- name: Senate version of auto loan interest deduction, itemizing
+  period: 2026
+  input:
+    irs_gross_income: 220_000
+    filing_status: JOINT
+    auto_loan_interest: 20_000
+    standard_deduction: 0
+    tax_unit_itemizes: true
+    salt_deduction: 10_000
+  output:
+    auto_loan_interest_deduction: 6_000
+    adjusted_gross_income: 220_000
+    taxable_income_deductions: 16_000