policyengine-us 1.353.0__py3-none-any.whl → 1.355.0__py3-none-any.whl

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Files changed (176) hide show
  1. policyengine_us/parameters/gov/aca/ineligible_immigration_statuses.yaml +11 -0
  2. policyengine_us/parameters/gov/hhs/medicaid/eligibility/work_requirements/age_range.yaml +25 -0
  3. policyengine_us/parameters/gov/hhs/medicaid/eligibility/work_requirements/applies.yaml +13 -0
  4. policyengine_us/parameters/gov/hhs/medicaid/eligibility/work_requirements/dependent_age_limit.yaml +12 -0
  5. policyengine_us/parameters/gov/hhs/medicaid/eligibility/work_requirements/monthly_hours_threshold.yaml +12 -0
  6. policyengine_us/parameters/gov/irs/credits/cdcc/phase_out/amended_structure/applies.yaml +13 -0
  7. policyengine_us/parameters/gov/irs/credits/cdcc/phase_out/amended_structure/second_increment.yaml +19 -0
  8. policyengine_us/parameters/gov/irs/credits/cdcc/phase_out/amended_structure/second_min.yaml +11 -0
  9. policyengine_us/parameters/gov/irs/credits/cdcc/phase_out/amended_structure/second_start.yaml +21 -0
  10. policyengine_us/parameters/gov/irs/credits/cdcc/phase_out/max.yaml +2 -0
  11. policyengine_us/parameters/gov/irs/credits/cdcc/phase_out/min.yaml +2 -0
  12. policyengine_us/parameters/gov/irs/credits/ctc/adult_ssn_requirement_applies.yaml +11 -0
  13. policyengine_us/parameters/gov/irs/credits/ctc/child_ssn_requirement_applies.yaml +0 -1
  14. policyengine_us/parameters/gov/irs/credits/ctc/eligible_ssn_card_type.yaml +13 -0
  15. policyengine_us/parameters/gov/irs/deductions/auto_loan_interest/cap.yaml +12 -0
  16. policyengine_us/parameters/gov/irs/deductions/auto_loan_interest/phase_out/increment.yaml +11 -0
  17. policyengine_us/parameters/gov/irs/deductions/auto_loan_interest/phase_out/start.yaml +21 -0
  18. policyengine_us/parameters/gov/irs/deductions/auto_loan_interest/phase_out/step.yaml +12 -0
  19. policyengine_us/parameters/gov/irs/deductions/deductions_if_itemizing.yaml +14 -0
  20. policyengine_us/parameters/gov/irs/deductions/deductions_if_not_itemizing.yaml +12 -0
  21. policyengine_us/parameters/gov/irs/deductions/itemized/casualty/active.yaml +0 -1
  22. policyengine_us/parameters/gov/irs/deductions/itemized/charity/ceiling/all.yaml +0 -1
  23. policyengine_us/parameters/gov/irs/deductions/itemized/charity/ceiling/non_cash.yaml +2 -0
  24. policyengine_us/parameters/gov/irs/deductions/itemized/charity/floor/amount.yaml +11 -0
  25. policyengine_us/parameters/gov/irs/deductions/itemized/charity/floor/applies.yaml +12 -0
  26. policyengine_us/parameters/gov/irs/deductions/itemized/charity/non_itemizers_amount.yaml +8 -0
  27. policyengine_us/parameters/gov/irs/deductions/itemized/interest/mortgage/cap.yaml +0 -5
  28. policyengine_us/parameters/gov/irs/deductions/itemized/misc/applies.yaml +0 -1
  29. policyengine_us/parameters/gov/irs/deductions/itemized/reduction/amended_structure/applies.yaml +13 -0
  30. policyengine_us/parameters/gov/irs/deductions/itemized/reduction/amended_structure/rate.yaml +12 -0
  31. policyengine_us/parameters/gov/irs/deductions/itemized/salt_and_real_estate/cap.yaml +30 -5
  32. policyengine_us/parameters/gov/irs/deductions/itemized/salt_and_real_estate/phase_out/floor/amount.yaml +21 -0
  33. policyengine_us/parameters/gov/irs/deductions/itemized/salt_and_real_estate/phase_out/floor/applies.yaml +13 -0
  34. policyengine_us/parameters/gov/irs/deductions/itemized/salt_and_real_estate/phase_out/in_effect.yaml +13 -0
  35. policyengine_us/parameters/gov/irs/deductions/itemized/salt_and_real_estate/phase_out/rate.yaml +12 -0
  36. policyengine_us/parameters/gov/irs/deductions/itemized/salt_and_real_estate/phase_out/threshold.yaml +41 -0
  37. policyengine_us/parameters/gov/irs/deductions/overtime_income/cap.yaml +22 -0
  38. policyengine_us/parameters/gov/irs/deductions/overtime_income/eligible_ssn_card_type.yaml +13 -0
  39. policyengine_us/parameters/gov/irs/deductions/overtime_income/phase_out/rate.yaml +12 -0
  40. policyengine_us/parameters/gov/irs/deductions/overtime_income/phase_out/start.yaml +22 -0
  41. policyengine_us/parameters/gov/irs/deductions/qbi/deduction_floor/amount.yaml +21 -0
  42. policyengine_us/parameters/gov/irs/deductions/qbi/deduction_floor/in_effect.yaml +13 -0
  43. policyengine_us/parameters/gov/irs/deductions/qbi/max/business_property/rate.yaml +1 -6
  44. policyengine_us/parameters/gov/irs/deductions/qbi/max/rate.yaml +1 -2
  45. policyengine_us/parameters/gov/irs/deductions/qbi/max/w2_wages/alt_rate.yaml +1 -6
  46. policyengine_us/parameters/gov/irs/deductions/qbi/max/w2_wages/rate.yaml +1 -6
  47. policyengine_us/parameters/gov/irs/deductions/qbi/phase_out/length.yaml +12 -10
  48. policyengine_us/parameters/gov/irs/deductions/qbi/phase_out/start.yaml +7 -5
  49. policyengine_us/parameters/gov/irs/deductions/senior_deduction/amount.yaml +12 -0
  50. policyengine_us/parameters/gov/irs/deductions/senior_deduction/eligible_ssn_card_type.yaml +13 -0
  51. policyengine_us/parameters/gov/irs/deductions/senior_deduction/phase_out_rate/joint.yaml +20 -0
  52. policyengine_us/parameters/gov/irs/deductions/senior_deduction/phase_out_rate/other.yaml +20 -0
  53. policyengine_us/parameters/gov/irs/deductions/tip_income/cap.yaml +12 -0
  54. policyengine_us/parameters/gov/irs/deductions/tip_income/eligible_ssn_card_type.yaml +13 -0
  55. policyengine_us/parameters/gov/irs/deductions/tip_income/phase_out/rate.yaml +12 -0
  56. policyengine_us/parameters/gov/irs/deductions/tip_income/phase_out/start.yaml +22 -0
  57. policyengine_us/parameters/gov/usda/snap/work_requirements/abawd/age_threshold/dependent.yaml +4 -2
  58. policyengine_us/parameters/gov/usda/snap/work_requirements/abawd/age_threshold/exempted.yaml +4 -1
  59. policyengine_us/parameters/gov/usda/snap/work_requirements/abawd/amended_structure/in_effect.yaml +13 -0
  60. policyengine_us/parameters/gov/usda/snap/work_requirements/abawd/amended_structure/sunset_provisions_apply.yaml +13 -0
  61. policyengine_us/parameters/gov/usda/snap/work_requirements/general/age_threshold/caring_dependent_child.yaml +1 -1
  62. policyengine_us/parameters/gov/usda/snap/work_requirements/general/age_threshold/exempted.yaml +1 -1
  63. policyengine_us/parameters/gov/usda/snap/work_requirements/general/weekly_hours_threshold.yaml +1 -1
  64. policyengine_us/reforms/reconciliation/__init__.py +0 -36
  65. policyengine_us/reforms/reforms.py +0 -63
  66. policyengine_us/tests/policy/baseline/gov/hhs/medicaid/eligibility/medicaid_work_requirement_eligible.yaml +88 -0
  67. policyengine_us/tests/policy/baseline/gov/irs/credits/cdcc/cdcc_rate.yaml +40 -0
  68. policyengine_us/tests/policy/baseline/gov/irs/credits/ctc/maximum/individual/filer_meets_ctc_identification_requirements.yaml +51 -0
  69. policyengine_us/tests/policy/baseline/gov/irs/credits/ctc/maximum/individual/meets_ctc_child_identification_requirements.yaml +2 -2
  70. policyengine_us/tests/policy/baseline/gov/irs/deductions/itemized/salt_and_real_estate/reported_salt.yaml +2 -4
  71. policyengine_us/tests/policy/baseline/gov/irs/deductions/itemized/salt_and_real_estate/salt_deduction.yaml +78 -0
  72. policyengine_us/tests/policy/baseline/gov/irs/income/taxable_income/deductions/auto_loan_interest_deduction.yaml +26 -0
  73. policyengine_us/tests/policy/baseline/gov/irs/income/taxable_income/deductions/itemizing/charitable_deduction.yaml +42 -6
  74. policyengine_us/tests/policy/baseline/gov/irs/income/taxable_income/deductions/itemizing/itemized_taxable_income_deductions_reduction.yaml +18 -5
  75. policyengine_us/tests/policy/baseline/gov/irs/income/taxable_income/deductions/itemizing/misc_deduction.yaml +0 -18
  76. policyengine_us/tests/policy/baseline/gov/irs/income/taxable_income/deductions/overtime_income/overtime_income_deduction.yaml +39 -0
  77. policyengine_us/tests/policy/baseline/gov/irs/income/taxable_income/deductions/overtime_income/overtime_income_deduction_ssn_requirement_met.yaml +53 -0
  78. policyengine_us/tests/policy/baseline/gov/irs/income/taxable_income/deductions/qbid/qualified_business_income_deduction.yaml +33 -0
  79. policyengine_us/tests/policy/baseline/gov/irs/income/taxable_income/deductions/senior_deduction/integration.yaml +107 -0
  80. policyengine_us/tests/policy/baseline/gov/irs/income/taxable_income/deductions/senior_deduction/meets_additional_senior_deduction_identification_requirements.yaml +71 -0
  81. policyengine_us/tests/policy/{contrib/reconciliation/reconciled_tip_and_overtime_exempt.yaml → baseline/gov/irs/income/taxable_income/deductions/tip_and_overtime_income_deduction.yaml} +39 -114
  82. policyengine_us/tests/policy/baseline/gov/irs/income/taxable_income/deductions/tip_income/tip_income_deduction.yaml +79 -0
  83. policyengine_us/tests/policy/baseline/gov/irs/income/taxable_income/deductions/tip_income/tip_income_deduction_ineligible_cardholder_present.yaml +53 -0
  84. policyengine_us/tests/policy/baseline/gov/usda/snap/eligibility/work_requirements/meets_snap_abawd_work_requirements.yaml +105 -0
  85. policyengine_us/variables/gov/hhs/medicaid/eligibility/is_medicaid_eligible.py +9 -0
  86. policyengine_us/variables/gov/hhs/medicaid/eligibility/medicaid_work_requirement_eligible.py +57 -0
  87. policyengine_us/variables/gov/irs/credits/cdcc/cdcc_rate.py +18 -0
  88. policyengine_us/variables/gov/irs/credits/ctc/ctc.py +1 -0
  89. policyengine_us/variables/gov/irs/credits/ctc/maximum/individual/filer_meets_ctc_identification_requirements.py +20 -0
  90. policyengine_us/variables/gov/irs/credits/ctc/maximum/individual/meets_ctc_child_identification_requirements.py +3 -6
  91. policyengine_us/variables/gov/irs/credits/ctc/maximum/individual/meets_ctc_identification_requirements.py +17 -0
  92. policyengine_us/variables/gov/irs/income/taxable_income/deductions/auto_loan_interest/auto_loan_interest_deduction.py +30 -0
  93. policyengine_us/variables/gov/irs/income/taxable_income/deductions/itemizing/charitable_deduction.py +18 -3
  94. policyengine_us/variables/gov/irs/income/taxable_income/deductions/itemizing/itemized_taxable_income_deductions_reduction.py +18 -0
  95. policyengine_us/variables/gov/irs/income/taxable_income/deductions/itemizing/salt_cap.py +12 -2
  96. policyengine_us/variables/gov/irs/income/taxable_income/deductions/overtime_income/overtime_income_deduction.py +24 -0
  97. policyengine_us/variables/gov/irs/income/taxable_income/deductions/overtime_income/overtime_income_deduction_ssn_requirement_met.py +25 -0
  98. policyengine_us/variables/gov/irs/income/taxable_income/deductions/qualified_business_income_deduction/qualified_business_income_deduction.py +10 -3
  99. policyengine_us/variables/gov/irs/income/taxable_income/deductions/senior_deduction/additional_senior_deduction.py +31 -0
  100. policyengine_us/variables/gov/irs/income/taxable_income/deductions/senior_deduction/additional_senior_deduction_eligible_person.py +24 -0
  101. policyengine_us/variables/gov/irs/income/taxable_income/deductions/tax_unit_itemizes.py +0 -1
  102. policyengine_us/variables/gov/irs/income/taxable_income/deductions/tip_income/tip_income_deduction.py +23 -0
  103. policyengine_us/variables/gov/irs/income/taxable_income/deductions/tip_income/tip_income_deduction_ssn_requirement_met.py +25 -0
  104. policyengine_us/variables/gov/usda/snap/eligibility/work_requirements/meets_snap_abawd_work_requirements.py +37 -7
  105. {policyengine_us-1.353.0.dist-info → policyengine_us-1.355.0.dist-info}/METADATA +1 -1
  106. {policyengine_us-1.353.0.dist-info → policyengine_us-1.355.0.dist-info}/RECORD +109 -118
  107. policyengine_us/parameters/gov/contrib/reconciliation/aca_ptc_immigration_status/in_effect.yaml +0 -13
  108. policyengine_us/parameters/gov/contrib/reconciliation/additional_senior_standard_deduction/amount.yaml +0 -12
  109. policyengine_us/parameters/gov/contrib/reconciliation/additional_senior_standard_deduction/in_effect.yaml +0 -12
  110. policyengine_us/parameters/gov/contrib/reconciliation/additional_senior_standard_deduction/rate/joint.yaml +0 -20
  111. policyengine_us/parameters/gov/contrib/reconciliation/additional_senior_standard_deduction/rate/other.yaml +0 -20
  112. policyengine_us/parameters/gov/contrib/reconciliation/auto_loan_interest_ald/cap.yaml +0 -12
  113. policyengine_us/parameters/gov/contrib/reconciliation/auto_loan_interest_ald/in_effect.yaml +0 -13
  114. policyengine_us/parameters/gov/contrib/reconciliation/auto_loan_interest_ald/phase_out/increment.yaml +0 -11
  115. policyengine_us/parameters/gov/contrib/reconciliation/auto_loan_interest_ald/phase_out/start.yaml +0 -21
  116. policyengine_us/parameters/gov/contrib/reconciliation/auto_loan_interest_ald/phase_out/step.yaml +0 -11
  117. policyengine_us/parameters/gov/contrib/reconciliation/auto_loan_interest_ald/senate_version/applies.yaml +0 -12
  118. policyengine_us/parameters/gov/contrib/reconciliation/cdcc/in_effect.yaml +0 -12
  119. policyengine_us/parameters/gov/contrib/reconciliation/cdcc/phase_out/second_increment.yaml +0 -19
  120. policyengine_us/parameters/gov/contrib/reconciliation/cdcc/phase_out/second_min.yaml +0 -11
  121. policyengine_us/parameters/gov/contrib/reconciliation/cdcc/phase_out/second_start.yaml +0 -19
  122. policyengine_us/parameters/gov/contrib/reconciliation/charitable_donations/floor.yaml +0 -12
  123. policyengine_us/parameters/gov/contrib/reconciliation/charitable_donations/in_effect.yaml +0 -12
  124. policyengine_us/parameters/gov/contrib/reconciliation/ctc/in_effect.yaml +0 -12
  125. policyengine_us/parameters/gov/contrib/reconciliation/ctc/one_person_ssn_req.yaml +0 -12
  126. policyengine_us/parameters/gov/contrib/reconciliation/overtime_income_exempt/cap.yaml +0 -22
  127. policyengine_us/parameters/gov/contrib/reconciliation/overtime_income_exempt/in_effect.yaml +0 -12
  128. policyengine_us/parameters/gov/contrib/reconciliation/overtime_income_exempt/phase_out/applies.yaml +0 -12
  129. policyengine_us/parameters/gov/contrib/reconciliation/overtime_income_exempt/phase_out/rate.yaml +0 -12
  130. policyengine_us/parameters/gov/contrib/reconciliation/overtime_income_exempt/phase_out/start.yaml +0 -24
  131. policyengine_us/parameters/gov/contrib/reconciliation/pease/amended_structure/in_effect.yaml +0 -12
  132. policyengine_us/parameters/gov/contrib/reconciliation/pease/amended_structure/salt_rate.yaml +0 -12
  133. policyengine_us/parameters/gov/contrib/reconciliation/pease/in_effect.yaml +0 -12
  134. policyengine_us/parameters/gov/contrib/reconciliation/pease/rate.yaml +0 -12
  135. policyengine_us/parameters/gov/contrib/reconciliation/qbid/deduction_floor/amount.yaml +0 -21
  136. policyengine_us/parameters/gov/contrib/reconciliation/qbid/deduction_floor/in_effect.yaml +0 -12
  137. policyengine_us/parameters/gov/contrib/reconciliation/qbid/in_effect.yaml +0 -12
  138. policyengine_us/parameters/gov/contrib/reconciliation/qbid/phase_out_rate.yaml +0 -12
  139. policyengine_us/parameters/gov/contrib/reconciliation/qbid/use_bdc_income.yaml +0 -12
  140. policyengine_us/parameters/gov/contrib/reconciliation/tip_income_exempt/cap.yaml +0 -22
  141. policyengine_us/parameters/gov/contrib/reconciliation/tip_income_exempt/in_effect.yaml +0 -12
  142. policyengine_us/parameters/gov/contrib/reconciliation/tip_income_exempt/phase_out/applies.yaml +0 -12
  143. policyengine_us/parameters/gov/contrib/reconciliation/tip_income_exempt/phase_out/rate.yaml +0 -12
  144. policyengine_us/parameters/gov/contrib/reconciliation/tip_income_exempt/phase_out/start.yaml +0 -23
  145. policyengine_us/parameters/gov/contrib/salt_phase_out/floor/amount.yaml +0 -21
  146. policyengine_us/parameters/gov/contrib/salt_phase_out/floor/applies.yaml +0 -11
  147. policyengine_us/parameters/gov/contrib/salt_phase_out/in_effect.yaml +0 -8
  148. policyengine_us/parameters/gov/contrib/salt_phase_out/rate.yaml +0 -13
  149. policyengine_us/parameters/gov/contrib/salt_phase_out/threshold.yaml +0 -21
  150. policyengine_us/reforms/reconciliation/aca_ptc_immigration_status.py +0 -55
  151. policyengine_us/reforms/reconciliation/ctc_ssn.py +0 -86
  152. policyengine_us/reforms/reconciliation/reconciled_additional_senior_standard_deduction.py +0 -151
  153. policyengine_us/reforms/reconciliation/reconciled_auto_loan_interest_ald.py +0 -153
  154. policyengine_us/reforms/reconciliation/reconciled_medicaid_work_requirement.py +0 -157
  155. policyengine_us/reforms/reconciliation/reconciled_pease.py +0 -85
  156. policyengine_us/reforms/reconciliation/reconciled_qbid.py +0 -78
  157. policyengine_us/reforms/reconciliation/reconciled_snap_abawd_work_requirement.py +0 -125
  158. policyengine_us/reforms/reconciliation/reconciled_tip_and_overtime_exempt.py +0 -177
  159. policyengine_us/reforms/reconciliation/reconciliation_cdcc.py +0 -78
  160. policyengine_us/reforms/reconciliation/reconciliation_charitable_deduction.py +0 -78
  161. policyengine_us/reforms/reconciliation/reconciliation_qbid_with_floor.py +0 -72
  162. policyengine_us/reforms/salt_phase_out/__init__.py +0 -3
  163. policyengine_us/reforms/salt_phase_out/salt_phase_out_reform.py +0 -59
  164. policyengine_us/tests/policy/contrib/reconciliation/ctc_ssn.yaml +0 -150
  165. policyengine_us/tests/policy/contrib/reconciliation/reconciled_additional_senior_standard_deduction.yaml +0 -173
  166. policyengine_us/tests/policy/contrib/reconciliation/reconciled_auto_loan_interest_ald.yaml +0 -96
  167. policyengine_us/tests/policy/contrib/reconciliation/reconciled_pease.yaml +0 -85
  168. policyengine_us/tests/policy/contrib/reconciliation/reconciled_qbid.yaml +0 -31
  169. policyengine_us/tests/policy/contrib/reconciliation/reconciled_snap_abawd_work_requirement.yaml +0 -118
  170. policyengine_us/tests/policy/contrib/reconciliation/reconciliation_cdcc.yaml +0 -59
  171. policyengine_us/tests/policy/contrib/reconciliation/reconciliation_charitable_deduction.yaml +0 -58
  172. policyengine_us/tests/policy/contrib/reconciliation/reconciliation_qbid_with_floor.yaml +0 -38
  173. policyengine_us/tests/policy/contrib/salt_phase_out/salt_phase_out_reform.yaml +0 -118
  174. {policyengine_us-1.353.0.dist-info → policyengine_us-1.355.0.dist-info}/WHEEL +0 -0
  175. {policyengine_us-1.353.0.dist-info → policyengine_us-1.355.0.dist-info}/entry_points.txt +0 -0
  176. {policyengine_us-1.353.0.dist-info → policyengine_us-1.355.0.dist-info}/licenses/LICENSE +0 -0
@@ -0,0 +1,13 @@
1
+ description: The IRS limits the overtime income deduction to filers with one of these SSN Card types.
2
+ values:
3
+ 2018-01-01:
4
+ - CITIZEN
5
+ - NON_CITIZEN_VALID_EAD
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+
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+ metadata:
8
+ label: Overtime income deduction eligible SSN card type
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+ period: year
10
+ unit: list
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+ reference:
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+ - title: H.R.1 - One Big Beautiful Bill Act
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+ href: https://www.congress.gov/bill/119th-congress/house-bill/1/text
@@ -0,0 +1,12 @@
1
+ description: The IRS phases out the overtime income exemption at the following rate for income above a certain threshold.
2
+
3
+ values:
4
+ 2025-01-01: 0.1
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+
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+ metadata:
7
+ unit: /1
8
+ period: year
9
+ label: Overtime income exemption phase out rate
10
+ reference:
11
+ - title: H.R.1 - One Big Beautiful Bill Act
12
+ href: https://www.congress.gov/bill/119th-congress/house-bill/1/text
@@ -0,0 +1,22 @@
1
+ description: The IRS phases out the overtime income exemption for income above this threshold, based on filing status.
2
+
3
+ metadata:
4
+ unit: currency-USD
5
+ period: year
6
+ breakdown:
7
+ - filing_status
8
+ label: Overtime income exemption phase out start
9
+ reference:
10
+ - title: H.R.1 - One Big Beautiful Bill Act
11
+ href: https://www.congress.gov/bill/119th-congress/house-bill/1/text
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+
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+ JOINT:
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+ 2025-01-01: 300_000
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+ HEAD_OF_HOUSEHOLD:
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+ 2025-01-01: 150_000
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+ SURVIVING_SPOUSE:
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+ 2025-01-01: 150_000
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+ SINGLE:
20
+ 2025-01-01: 150_000
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+ SEPARATE:
22
+ 2025-01-01: 150_000
@@ -0,0 +1,21 @@
1
+ description: The IRS applies a deduction floor of this amount for the Qualified Business Income Deduction, based on qualified business income.
2
+
3
+ brackets:
4
+ - threshold:
5
+ 2026-01-01: -.inf
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+ amount:
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+ 2026-01-01: 0
8
+ - threshold:
9
+ 2026-01-01: 1_000
10
+ amount:
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+ 2026-01-01: 400
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+
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+ metadata:
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+ type: single_amount
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+ threshold_unit: currency-USD
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+ amount_unit: currency-USD
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+ period: year
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+ label: QBID deduction floor amount
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+ reference:
20
+ - title: H.R.1 - One Big Beautiful Bill Act
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+ href: https://www.congress.gov/bill/119th-congress/house-bill/1/text
@@ -0,0 +1,13 @@
1
+ description: The IRS applies a deduction floor for the Qualified Business Income Deduction, if this is true.
2
+
3
+ values:
4
+ 0000-01-01: false
5
+ 2026-01-01: true
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+
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+ metadata:
8
+ unit: bool
9
+ period: year
10
+ label: QBID deduction floor in effect
11
+ reference:
12
+ - title: H.R.1 - One Big Beautiful Bill Act
13
+ href: https://www.congress.gov/bill/119th-congress/house-bill/1/text
@@ -1,16 +1,11 @@
1
1
  description: Alternative QBID cap rate on pass-through business property owned
2
2
  metadata:
3
3
  unit: /1
4
+ period: year
4
5
  label: Alternative QBID rate on business property
5
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  reference:
6
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  - title: 26 U.S. Code § 199A(b)(2)(B)(ii) - Qualified business income
7
8
  href: https://www.law.cornell.edu/uscode/text/26/199A#b_2_B_ii
8
9
  values:
9
10
  2013-01-01: 0.0
10
- 2014-01-01: 0.0
11
- 2015-01-01: 0.0
12
- 2016-01-01: 0.0
13
- 2017-01-01: 0.0
14
11
  2018-01-01: 0.025
15
- 2019-01-01: 0.025
16
- 2026-01-01: 0.0
@@ -2,6 +2,7 @@ description: Pass-through qualified business income deduction rate.
2
2
  metadata:
3
3
  label: Qualified business income deduction rate
4
4
  unit: /1
5
+ period: year
5
6
  reference:
6
7
  - title: 26 U.S. Code § 199A(a)(2) - Qualified business income
7
8
  href: https://www.law.cornell.edu/uscode/text/26/199A#a_2
@@ -12,5 +13,3 @@ values:
12
13
  2016-01-01: 0.0
13
14
  2017-01-01: 0.0
14
15
  2018-01-01: 0.2
15
- 2019-01-01: 0.2
16
- 2026-01-01: 0.0
@@ -2,15 +2,10 @@ description: Alternative QBID cap rate on pass-through business W-2 wages paid.
2
2
  metadata:
3
3
  label: Alternative QBID rate on W-2 wages
4
4
  unit: /1
5
+ period: year
5
6
  reference:
6
7
  - title: 26 U.S. Code § 199A(b)(2)(B)(ii) - Qualified business income
7
8
  href: https://www.law.cornell.edu/uscode/text/26/199A#b_2_B_ii
8
9
  values:
9
10
  2013-01-01: 0.0
10
- 2014-01-01: 0.0
11
- 2015-01-01: 0.0
12
- 2016-01-01: 0.0
13
- 2017-01-01: 0.0
14
11
  2018-01-01: 0.25
15
- 2019-01-01: 0.25
16
- 2026-01-01: 0.0
@@ -2,15 +2,10 @@ description: QBID cap rate on pass-through business W-2 wages paid.
2
2
  metadata:
3
3
  label: QBID rate on W-2 wages
4
4
  unit: /1
5
+ period: year
5
6
  reference:
6
7
  - title: 26 U.S. Code § 199A(b)(2)(B)(i) - Qualified business income
7
8
  href: https://www.law.cornell.edu/uscode/text/26/199A#b_2_B_i
8
9
  values:
9
10
  2013-01-01: 0.0
10
- 2014-01-01: 0.0
11
- 2015-01-01: 0.0
12
- 2016-01-01: 0.0
13
- 2017-01-01: 0.0
14
11
  2018-01-01: 0.5
15
- 2019-01-01: 0.5
16
- 2026-01-01: 0.0
@@ -1,26 +1,28 @@
1
1
  description: Dollar gap between upper and lower threshold of pre-QBID taxable income
2
2
  metadata:
3
3
  unit: currency-USD
4
+ period: year
5
+ label: QBID phase-out length
4
6
  reference:
5
7
  - title: 26 U.S. Code § 199A(b)(3)(B) - Qualified business income
6
8
  href: https://www.law.cornell.edu/uscode/text/26/199A#b_3_B
7
9
  HEAD_OF_HOUSEHOLD:
8
10
  2013-01-01: 1.0
9
- 2018-01-01: 50_000.0
10
- 2026-01-01: 1.0
11
+ 2018-01-01: 50_000
12
+ 2026-01-01: 75_000
11
13
  JOINT:
12
14
  2013-01-01: 1.0
13
- 2018-01-01: 100_000.0
14
- 2026-01-01: 1.0
15
+ 2018-01-01: 100_000
16
+ 2026-01-01: 150_000
15
17
  SEPARATE:
16
18
  2013-01-01: 1.0
17
- 2018-01-01: 50_000.0
18
- 2026-01-01: 1.0
19
+ 2018-01-01: 50_000
20
+ 2026-01-01: 75_000
19
21
  SINGLE:
20
22
  2013-01-01: 1.0
21
- 2018-01-01: 50_000.0
22
- 2026-01-01: 1.0
23
+ 2018-01-01: 50_000
24
+ 2026-01-01: 75_000
23
25
  SURVIVING_SPOUSE:
24
26
  2013-01-01: 1.0
25
- 2018-01-01: 100_000.0
26
- 2026-01-01: 1.0
27
+ 2018-01-01: 100_000
28
+ 2026-01-01: 150_000
@@ -19,6 +19,8 @@ metadata:
19
19
  - title: 2020 IRS data release
20
20
  href: https://www.irs.gov/pub/irs-drop/rp-19-44.pdf#page=16
21
21
  uprating: gov.irs.uprating
22
+ propagate_metadata_to_children: true
23
+
22
24
  HEAD_OF_HOUSEHOLD:
23
25
  2013-01-01: 0
24
26
  2018-01-01: 157_500
@@ -29,7 +31,7 @@ HEAD_OF_HOUSEHOLD:
29
31
  2023-01-01: 182_100
30
32
  2024-01-01: 191_950
31
33
  2025-01-01: 197_300
32
- 2026-01-01: 0
34
+ 2026-01-01: 200_300
33
35
  JOINT:
34
36
  2013-01-01: 0
35
37
  2018-01-01: 315_000
@@ -40,7 +42,7 @@ JOINT:
40
42
  2023-01-01: 364_200
41
43
  2024-01-01: 383_900
42
44
  2025-01-01: 394_600
43
- 2026-01-01: 0
45
+ 2026-01-01: 400_600
44
46
  SEPARATE:
45
47
  2013-01-01: 0
46
48
  2018-01-01: 157_500
@@ -51,7 +53,7 @@ SEPARATE:
51
53
  2023-01-01: 182_100
52
54
  2024-01-01: 191_950
53
55
  2025-01-01: 197_300
54
- 2026-01-01: 0
56
+ 2026-01-01: 200_300
55
57
  SINGLE:
56
58
  2013-01-01: 0
57
59
  2018-01-01: 157_500
@@ -62,7 +64,7 @@ SINGLE:
62
64
  2023-01-01: 182_100
63
65
  2024-01-01: 191_950
64
66
  2025-01-01: 197_300
65
- 2026-01-01: 0
67
+ 2026-01-01: 200_300
66
68
  SURVIVING_SPOUSE:
67
69
  2013-01-01: 0
68
70
  2018-01-01: 315_000
@@ -73,4 +75,4 @@ SURVIVING_SPOUSE:
73
75
  2023-01-01: 364_200
74
76
  2024-01-01: 383_900
75
77
  2025-01-01: 394_600
76
- 2026-01-01: 0
78
+ 2026-01-01: 400_600
@@ -0,0 +1,12 @@
1
+ description: The IRS provides a deduction for seniors of this amount.
2
+
3
+ values:
4
+ 2025-01-01: 6_000
5
+
6
+ metadata:
7
+ unit: currency-USD
8
+ period: year
9
+ label: Senior deduction amount
10
+ reference:
11
+ - title: H.R.1 - One Big Beautiful Bill Act
12
+ href: https://www.congress.gov/bill/119th-congress/house-bill/1/text
@@ -0,0 +1,13 @@
1
+ description: The IRS limits the senior deduction to individuals with one of these SSN Card types.
2
+ values:
3
+ 2018-01-01:
4
+ - CITIZEN
5
+ - NON_CITIZEN_VALID_EAD
6
+
7
+ metadata:
8
+ label: Senior deduction eligible SSN card type
9
+ period: year
10
+ unit: list
11
+ reference:
12
+ - title: H.R.1 - One Big Beautiful Bill Act
13
+ href: https://www.congress.gov/bill/119th-congress/house-bill/1/text
@@ -0,0 +1,20 @@
1
+ description: The IRS phases the senior deduction out at this percentage of adjusted gross income for joint filers.
2
+ metadata:
3
+ type: marginal_rate
4
+ threshold_unit: currency-USD
5
+ rate_unit: /1
6
+ period: year
7
+ label: Senior deduction joint filers phase out rate
8
+ reference:
9
+ - title: H.R.1 - One Big Beautiful Bill Act
10
+ href: https://www.congress.gov/bill/119th-congress/house-bill/1/text
11
+
12
+ brackets:
13
+ - threshold:
14
+ 2025-01-01: 0
15
+ rate:
16
+ 2025-01-01: 0
17
+ - threshold:
18
+ 2025-01-01: 150_000
19
+ rate:
20
+ 2025-01-01: 0.06
@@ -0,0 +1,20 @@
1
+ description: The IRS phases the senior deduction out at this percentage of adjusted gross income for non-joint filers.
2
+ metadata:
3
+ type: marginal_rate
4
+ threshold_unit: currency-USD
5
+ rate_unit: /1
6
+ period: year
7
+ label: Senior deduction other filers phase out rate
8
+ reference:
9
+ - title: H.R.1 - One Big Beautiful Bill Act
10
+ href: https://www.congress.gov/bill/119th-congress/house-bill/1/text
11
+
12
+ brackets:
13
+ - threshold:
14
+ 2025-01-01: 0
15
+ rate:
16
+ 2025-01-01: 0
17
+ - threshold:
18
+ 2025-01-01: 75_000
19
+ rate:
20
+ 2025-01-01: 0.06
@@ -0,0 +1,12 @@
1
+ description: The IRS caps the tip income exemption at this amount.
2
+
3
+ metadata:
4
+ unit: currency-USD
5
+ period: year
6
+ label: Tip income exemption cap
7
+ reference:
8
+ - title: H.R.1 - One Big Beautiful Bill Act
9
+ href: https://www.congress.gov/bill/119th-congress/house-bill/1/text
10
+
11
+ values:
12
+ 2025-01-01: 25_000
@@ -0,0 +1,13 @@
1
+ description: The IRS limits the tip income deduction to filers with one of these SSN Card types.
2
+ values:
3
+ 2018-01-01:
4
+ - CITIZEN
5
+ - NON_CITIZEN_VALID_EAD
6
+
7
+ metadata:
8
+ label: Tip income deduction eligible SSN card types
9
+ period: year
10
+ unit: list
11
+ reference:
12
+ - title: H.R.1 - One Big Beautiful Bill Act
13
+ href: https://www.congress.gov/bill/119th-congress/house-bill/1/text
@@ -0,0 +1,12 @@
1
+ description: The IRS phases out the tip income exemption at the following rate for income above a certain threshold.
2
+
3
+ values:
4
+ 2025-01-01: 0.1
5
+
6
+ metadata:
7
+ unit: /1
8
+ period: year
9
+ label: Tip income exemption phase out rate
10
+ reference:
11
+ - title: H.R.1 - One Big Beautiful Bill Act
12
+ href: https://www.congress.gov/bill/119th-congress/house-bill/1/text
@@ -0,0 +1,22 @@
1
+ description: The IRS phases out the tip income exemption for income above this threshold, based on filing status.
2
+
3
+ metadata:
4
+ unit: currency-USD
5
+ period: year
6
+ breakdown:
7
+ - filing_status
8
+ label: Tip income exemption phase out start
9
+ reference:
10
+ - title: H.R.1 - One Big Beautiful Bill Act
11
+ href: https://www.congress.gov/bill/119th-congress/house-bill/1/text
12
+
13
+ JOINT:
14
+ 2025-01-01: 300_000
15
+ HEAD_OF_HOUSEHOLD:
16
+ 2025-01-01: 150_000
17
+ SURVIVING_SPOUSE:
18
+ 2025-01-01: 150_000
19
+ SINGLE:
20
+ 2025-01-01: 150_000
21
+ SEPARATE:
22
+ 2025-01-01: 150_000
@@ -1,6 +1,7 @@
1
- description: The United States Department of Agriculture considers individuals who do not have any dependents under this age to be Able-Bodied Adult Without Dependents (ABAWD) under the Supplemental Nutrition Assistance Program.
1
+ description: TThe Department of Agriculture considers individuals who do not have any dependents under this age to be Able-Bodied Adult Without Dependents (ABAWD) under the Supplemental Nutrition Assistance Program.
2
2
  values:
3
3
  2019-01-01: 18
4
+ 2027-01-01: 14
4
5
 
5
6
  metadata:
6
7
  unit: year
@@ -11,4 +12,5 @@ metadata:
11
12
  href: https://www.law.cornell.edu/cfr/text/7/273.1#b_iii
12
13
  - title: SNAP Work Requirements
13
14
  href: https://www.fns.usda.gov/snap/work-requirements
14
-
15
+ - title: H.R.1 - One Big Beautiful Bill Act
16
+ href: https://www.congress.gov/bill/119th-congress/house-bill/1/text
@@ -1,4 +1,4 @@
1
- description: The United States Department of Agriculture exempts applicants who are within these age brackets from the Able-Bodied Adult Without Dependents (ABAWD) work requirements under the Supplemental Nutrition Assistance Program.
1
+ description: TThe Department of Agriculture exempts applicants who are within these age brackets from the Able-Bodied Adult Without Dependents (ABAWD) work requirements under the Supplemental Nutrition Assistance Program.
2
2
  metadata:
3
3
  threshold_unit: year
4
4
  amount_unit: bool
@@ -10,6 +10,8 @@ metadata:
10
10
  href: https://www.law.cornell.edu/cfr/text/7/273.24#c_1
11
11
  - title: SNAP Work Requirements
12
12
  href: https://www.fns.usda.gov/snap/work-requirements
13
+ - title: H.R.1 - One Big Beautiful Bill Act
14
+ href: https://www.congress.gov/bill/119th-congress/house-bill/1/text
13
15
  brackets:
14
16
  - threshold:
15
17
  2019-01-01: 0
@@ -21,5 +23,6 @@ brackets:
21
23
  2019-01-01: false
22
24
  - threshold:
23
25
  2019-01-01: 55
26
+ 2027-01-01: 65
24
27
  amount:
25
28
  2019-01-01: true
@@ -0,0 +1,13 @@
1
+ description: TThe Department of Agriculture applies the amended structure to the Able-Bodied Adult Without Dependents (ABAWD) work requirements for the Supplemental Nutrition Assistance Program, if this is true.
2
+
3
+ values:
4
+ 0000-01-01: false
5
+ 2027-01-01: true
6
+
7
+ metadata:
8
+ unit: bool
9
+ period: year
10
+ label: SNAP ABAWD work requirements amended structure in effect
11
+ reference:
12
+ - title: H.R.1 - One Big Beautiful Bill Act
13
+ href: https://www.congress.gov/bill/119th-congress/house-bill/1/text
@@ -0,0 +1,13 @@
1
+ description: TThe Department of Agriculture applies the sunset provisions to the Able-Bodied Adult Without Dependents (ABAWD) work requirements for the Supplemental Nutrition Assistance Program, if this is true.
2
+
3
+ values:
4
+ 0000-01-01: false
5
+ 2030-10-01: true
6
+
7
+ metadata:
8
+ unit: bool
9
+ period: year
10
+ label: SNAP ABAWD work requirements sunset provisions apply
11
+ reference:
12
+ - title: H.R.1 - One Big Beautiful Bill Act
13
+ href: https://www.congress.gov/bill/119th-congress/house-bill/1/text
@@ -1,4 +1,4 @@
1
- description: The United States Department of Agriculture exempts individuals caring for a dependent child under this age from the general work requirements under the Supplemental Nutrition Assistance Program.
1
+ description: TThe Department of Agriculture exempts individuals caring for a dependent child under this age from the general work requirements under the Supplemental Nutrition Assistance Program.
2
2
  values:
3
3
  2019-01-01: 6
4
4
 
@@ -1,4 +1,4 @@
1
- description: The United States Department of Agriculture exempts individuals within these age brackets from the general work requirements under the Supplemental Nutrition Assistance Program.
1
+ description: TThe Department of Agriculture exempts individuals within these age brackets from the general work requirements under the Supplemental Nutrition Assistance Program.
2
2
  metadata:
3
3
  threshold_unit: year
4
4
  amount_unit: bool
@@ -1,4 +1,4 @@
1
- description: The United States Department of Agriculture limits the Supplemental Nutrition Assistance Program to individuals working more than this number of weekly hours from the general work requirements.
1
+ description: TThe Department of Agriculture limits the Supplemental Nutrition Assistance Program to individuals working more than this number of weekly hours from the general work requirements.
2
2
 
3
3
  values:
4
4
  2019-01-01: 30
@@ -1,39 +1,3 @@
1
- from .reconciled_qbid import (
2
- create_reconciled_qbid_reform,
3
- )
4
- from .reconciled_pease import (
5
- create_reconciled_pease_reform,
6
- )
7
- from .reconciled_tip_and_overtime_exempt import (
8
- create_reconciled_tip_and_overtime_exempt_reform,
9
- )
10
- from .reconciled_auto_loan_interest_ald import (
11
- create_reconciled_auto_loan_interest_ald_reform,
12
- )
13
- from .ctc_ssn import (
14
- create_ctc_ssn_reform,
15
- )
16
- from .reconciled_additional_senior_standard_deduction import (
17
- create_reconciled_additional_senior_standard_deduction_reform,
18
- )
19
1
  from .reconciled_ssn_for_llc_and_aoc import (
20
2
  create_reconciled_ssn_for_llc_and_aoc_reform,
21
3
  )
22
- from .aca_ptc_immigration_status import (
23
- create_aca_ptc_immigration_status_reform,
24
- )
25
- from .reconciliation_qbid_with_floor import (
26
- create_reconciliation_qbid_with_floor_reform,
27
- )
28
- from .reconciliation_cdcc import (
29
- create_reconciliation_cdcc_reform,
30
- )
31
- from .reconciled_medicaid_work_requirement import (
32
- create_reconciled_medicaid_work_requirement_reform,
33
- )
34
- from .reconciled_snap_abawd_work_requirement import (
35
- create_reconciled_snap_abawd_work_requirement_reform,
36
- )
37
- from .reconciliation_charitable_deduction import (
38
- create_reconciled_charitable_deduction_reform,
39
- )
@@ -53,9 +53,6 @@ from .harris.capital_gains import (
53
53
  from .tax_exempt.tax_exempt_reform import (
54
54
  create_tax_exempt_reform,
55
55
  )
56
- from .salt_phase_out.salt_phase_out_reform import (
57
- create_salt_phase_out_reform,
58
- )
59
56
  from .state_dependent_exemptions import (
60
57
  create_repeal_state_dependent_exemptions_reform,
61
58
  )
@@ -93,19 +90,7 @@ from .congress.afa import (
93
90
  )
94
91
 
95
92
  from .reconciliation import (
96
- create_reconciled_qbid_reform,
97
- create_reconciled_pease_reform,
98
- create_reconciled_tip_and_overtime_exempt_reform,
99
- create_reconciled_auto_loan_interest_ald_reform,
100
- create_ctc_ssn_reform,
101
- create_reconciled_additional_senior_standard_deduction_reform,
102
93
  create_reconciled_ssn_for_llc_and_aoc_reform,
103
- create_aca_ptc_immigration_status_reform,
104
- create_reconciliation_qbid_with_floor_reform,
105
- create_reconciliation_cdcc_reform,
106
- create_reconciled_medicaid_work_requirement_reform,
107
- create_reconciled_snap_abawd_work_requirement_reform,
108
- create_reconciled_charitable_deduction_reform,
109
94
  )
110
95
  from .additional_tax_bracket import (
111
96
  create_additional_tax_bracket_reform,
@@ -182,7 +167,6 @@ def create_structural_reforms_from_parameters(parameters, period):
182
167
  parameters, period
183
168
  )
184
169
  tip_income_tax_exempt = create_tax_exempt_reform(parameters, period)
185
- salt_phase_out = create_salt_phase_out_reform(parameters, period)
186
170
  repeal_state_dependent_exemptions = (
187
171
  create_repeal_state_dependent_exemptions_reform(parameters, period)
188
172
  )
@@ -220,51 +204,17 @@ def create_structural_reforms_from_parameters(parameters, period):
220
204
  afa_other_dependent_credit = create_afa_other_dependent_credit_reform(
221
205
  parameters, period
222
206
  )
223
- reconciled_qbid = create_reconciled_qbid_reform(parameters, period)
224
- reconciled_pease = create_reconciled_pease_reform(parameters, period)
225
- reconciled_tip_and_overtime_exempt = (
226
- create_reconciled_tip_and_overtime_exempt_reform(parameters, period)
227
- )
228
- reconciled_auto_loan_interest_ald = (
229
- create_reconciled_auto_loan_interest_ald_reform(parameters, period)
230
- )
231
- ctc_ssn = create_ctc_ssn_reform(parameters, period)
232
- reconciled_additional_senior_standard_deduction = (
233
- create_reconciled_additional_senior_standard_deduction_reform(
234
- parameters, period
235
- )
236
- )
237
207
 
238
- ctc_ssn = create_ctc_ssn_reform(parameters, period)
239
208
  reconciled_ssn_for_llc_and_aoc = (
240
209
  create_reconciled_ssn_for_llc_and_aoc_reform(parameters, period)
241
210
  )
242
- aca_ptc_immigration_status = create_aca_ptc_immigration_status_reform(
243
- parameters, period
244
- )
245
- reconciliation_qbid_with_floor = (
246
- create_reconciliation_qbid_with_floor_reform(parameters, period)
247
- )
248
211
  ctc_additional_bracket = create_ctc_additional_bracket_reform(
249
212
  parameters, period
250
213
  )
251
- reconciliation_cdcc = create_reconciliation_cdcc_reform(parameters, period)
252
214
 
253
215
  additional_tax_bracket = create_additional_tax_bracket_reform(
254
216
  parameters, period
255
217
  )
256
- reconciled_medicaid_work_requirement = (
257
- create_reconciled_medicaid_work_requirement_reform(parameters, period)
258
- )
259
-
260
- reconciled_snap_abawd_work_requirement = (
261
- create_reconciled_snap_abawd_work_requirement_reform(
262
- parameters, period
263
- )
264
- )
265
- reconciled_charitable_deduction = (
266
- create_reconciled_charitable_deduction_reform(parameters, period)
267
- )
268
218
 
269
219
  reforms = [
270
220
  afa_reform,
@@ -292,7 +242,6 @@ def create_structural_reforms_from_parameters(parameters, period):
292
242
  repeal_dependent_exemptions,
293
243
  harris_capital_gains,
294
244
  tip_income_tax_exempt,
295
- salt_phase_out,
296
245
  repeal_state_dependent_exemptions,
297
246
  ctc_older_child_supplement,
298
247
  abolish_snap_deductions,
@@ -306,21 +255,9 @@ def create_structural_reforms_from_parameters(parameters, period):
306
255
  tax_employer_medicare_tax,
307
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  tax_employer_payroll_tax,
308
257
  afa_other_dependent_credit,
309
- reconciled_qbid,
310
- reconciled_pease,
311
- reconciled_tip_and_overtime_exempt,
312
- reconciled_auto_loan_interest_ald,
313
- ctc_ssn,
314
- reconciled_additional_senior_standard_deduction,
315
258
  reconciled_ssn_for_llc_and_aoc,
316
- aca_ptc_immigration_status,
317
- reconciliation_qbid_with_floor,
318
259
  ctc_additional_bracket,
319
- reconciliation_cdcc,
320
260
  additional_tax_bracket,
321
- reconciled_medicaid_work_requirement,
322
- reconciled_snap_abawd_work_requirement,
323
- reconciled_charitable_deduction,
324
261
  ]
325
262
  reforms = tuple(filter(lambda x: x is not None, reforms))
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263