policyengine-us 1.424.5__py3-none-any.whl → 1.425.3__py3-none-any.whl

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Files changed (45) hide show
  1. policyengine_us/parameters/gov/bls/cpi/c_cpi_u.yaml +23 -6
  2. policyengine_us/parameters/gov/bls/cpi/cpi_u.yaml +21 -18
  3. policyengine_us/parameters/gov/bls/cpi/cpi_w.yaml +25 -22
  4. policyengine_us/parameters/gov/contrib/harris/capital_gains/rates.yaml +12 -0
  5. policyengine_us/parameters/gov/contrib/harris/capital_gains/thresholds.yaml +168 -0
  6. policyengine_us/parameters/gov/irs/ald/student_loan_interest/reduction/start.yaml +7 -1
  7. policyengine_us/parameters/gov/irs/capital_gains/rates.yaml +17 -0
  8. policyengine_us/parameters/gov/irs/capital_gains/thresholds.yaml +182 -0
  9. policyengine_us/parameters/gov/irs/credits/ctc/amount/base.yaml +14 -9
  10. policyengine_us/parameters/gov/irs/credits/ctc/refundable/individual_max.yaml +14 -7
  11. policyengine_us/parameters/gov/irs/credits/eitc/max.yaml +73 -81
  12. policyengine_us/parameters/gov/irs/deductions/qbi/phase_out/start.yaml +19 -7
  13. policyengine_us/parameters/gov/irs/deductions/standard/aged_or_blind/amount.yaml +10 -52
  14. policyengine_us/parameters/gov/irs/deductions/standard/amount.yaml +16 -59
  15. policyengine_us/parameters/gov/irs/gross_income/retirement_contributions/catch_up/limit/401k.yaml +8 -1
  16. policyengine_us/parameters/gov/irs/gross_income/retirement_contributions/catch_up/limit/ira.yaml +7 -0
  17. policyengine_us/parameters/gov/irs/gross_income/retirement_contributions/limit/401k.yaml +6 -0
  18. policyengine_us/parameters/gov/irs/gross_income/retirement_contributions/limit/ira.yaml +5 -0
  19. policyengine_us/parameters/gov/irs/income/amt/exemption/amount.yaml +15 -59
  20. policyengine_us/parameters/gov/irs/income/amt/exemption/phase_out/start.yaml +11 -60
  21. policyengine_us/parameters/gov/irs/income/bracket.yaml +114 -213
  22. policyengine_us/reforms/additional_tax_bracket/additional_tax_bracket_reform.py +10 -7
  23. policyengine_us/reforms/biden/budget_2025/capital_gains_tax_increase.py +5 -7
  24. policyengine_us/reforms/ctc/ctc_per_child_phase_out.py +30 -8
  25. policyengine_us/reforms/harris/capital_gains/harris_capital_gains.py +7 -7
  26. policyengine_us/tests/policy/baseline/gov/states/ks/tax/income/ks_fstc.yaml +4 -4
  27. policyengine_us/tests/policy/baseline/gov/states/ks/tax/income/ks_integration.yaml +48 -0
  28. policyengine_us/tests/policy/contrib/additional_tax_bracket/additional_tax_bracket_reform.yaml +4 -4
  29. policyengine_us/tests/policy/contrib/congress/tlaib/income_security/state_integration.yaml +5 -10
  30. policyengine_us/tests/policy/contrib/congress/tlaib/income_security/unit_tests.yaml +1 -1
  31. policyengine_us/tests/policy/contrib/crfb/senior_deduction_extension.yaml +2 -2
  32. policyengine_us/tests/policy/contrib/ctc/integration.yaml +6 -6
  33. policyengine_us/variables/gov/irs/tax/federal_income/alternative_minimum_tax/amt_tax_including_cg.py +5 -9
  34. policyengine_us/variables/gov/irs/tax/federal_income/alternative_minimum_tax/regular_tax_before_credits.py +12 -13
  35. policyengine_us/variables/gov/irs/tax/federal_income/capital_gains/capital_gains_excluded_from_taxable_income.py +2 -2
  36. policyengine_us/variables/gov/irs/tax/federal_income/capital_gains/capital_gains_tax.py +5 -5
  37. policyengine_us/variables/gov/irs/tax/federal_income/capital_gains/dwks19.py +2 -2
  38. policyengine_us/variables/gov/states/ks/tax/income/credits/ks_fstc.py +1 -1
  39. {policyengine_us-1.424.5.dist-info → policyengine_us-1.425.3.dist-info}/METADATA +1 -1
  40. {policyengine_us-1.424.5.dist-info → policyengine_us-1.425.3.dist-info}/RECORD +43 -41
  41. policyengine_us/parameters/gov/contrib/harris/capital_gains/brackets.yaml +0 -194
  42. policyengine_us/parameters/gov/irs/capital_gains/brackets.yaml +0 -188
  43. {policyengine_us-1.424.5.dist-info → policyengine_us-1.425.3.dist-info}/WHEEL +0 -0
  44. {policyengine_us-1.424.5.dist-info → policyengine_us-1.425.3.dist-info}/entry_points.txt +0 -0
  45. {policyengine_us-1.424.5.dist-info → policyengine_us-1.425.3.dist-info}/licenses/LICENSE +0 -0
policyengine_us/parameters/gov/irs/income/amt/exemption/phase_out/start.yaml CHANGED
@@ -2,18 +2,19 @@ description: AMT exemption phase-out start
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  metadata:
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  unit: currency-USD
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  period: year
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- uprating: gov.irs.uprating
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+ propagate_metadata_to_children: true
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+ uprating:
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+ parameter: gov.irs.uprating
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+ rounding:
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+ type: nearest
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+ interval: 100
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  reference:
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- # OBBB extends TCJA AMT phase out start, but resets the inflation adjustment.
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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
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- - title: 26 U.S. Code § 55 - Alternative minimum tax imposed (d)(2)
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- href: https://www.law.cornell.edu/uscode/text/26/55#d_2
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- # TCJA amendment.
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- - title: 26 U.S. Code § 55 - Alternative minimum tax imposed (d)(4)(A)(ii)
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- href: https://www.law.cornell.edu/uscode/text/26/55#d_4_A_ii
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+ - title: 26 U.S. Code § 55(d) - Alternative minimum tax exemption phase-out
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+ href: https://www.law.cornell.edu/uscode/text/26/55#d
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+ - title: 2026 IRS data release
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+ href: https://www.irs.gov/pub/irs-drop/rp-25-32.pdf#page=16
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  - title: 2025 IRS data release
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- href: https://www.irs.gov/pub/irs-drop/rp-24-40.pdf#page=11
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+ href: https://www.irs.gov/pub/irs-drop/rp-24-40.pdf#page=11
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  - title: 2024 IRS data release
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  href: https://www.irs.gov/pub/irs-drop/rp-23-34.pdf#page=13
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  - title: 2023 IRS data release
@@ -45,17 +46,7 @@ HEAD_OF_HOUSEHOLD:
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  2023-01-01: 578_150
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  2024-01-01: 609_350
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  2025-01-01: 626_350
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- # Internal forecast, will update when CBO forecast is released.
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  2026-01-01: 500_000
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- 2027-01-01: 520_150
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- 2028-01-01: 530_950
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- 2029-01-01: 541_550
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- 2030-01-01: 552_350
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- 2031-01-01: 563_250
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- 2032-01-01: 574_300
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- 2033-01-01: 585_700
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- 2034-01-01: 597_350
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- 2035-01-01: 609_150
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  JOINT:
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  values:
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  2013-01-01: 153_900
@@ -71,17 +62,7 @@ JOINT:
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  2023-01-01: 1_156_300
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  2024-01-01: 1_218_700
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  2025-01-01: 1_252_700
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- # Internal forecast, will update when CBO forecast is released.
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  2026-01-01: 1_000_000
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- 2027-01-01: 1_040_300
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- 2028-01-01: 1_061_900
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- 2029-01-01: 1_083_100
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- 2030-01-01: 1_104_700
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- 2031-01-01: 1_126_500
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- 2032-01-01: 1_148_600
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- 2033-01-01: 1_171_400
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- 2034-01-01: 1_194_700
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- 2035-01-01: 1_218_300
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  SEPARATE:
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  values:
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  2013-01-01: 76_950
@@ -97,17 +78,7 @@ SEPARATE:
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  2023-01-01: 578_150
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  2024-01-01: 609_350
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  2025-01-01: 626_350
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- # Internal forecast, will update when CBO forecast is released.
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  2026-01-01: 500_000
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- 2027-01-01: 520_150
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- 2028-01-01: 530_950
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- 2029-01-01: 541_550
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- 2030-01-01: 552_350
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- 2031-01-01: 563_250
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- 2032-01-01: 574_300
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- 2033-01-01: 585_700
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- 2034-01-01: 597_350
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- 2035-01-01: 609_150
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  SINGLE:
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  values:
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  2013-01-01: 115_400
@@ -123,17 +94,7 @@ SINGLE:
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  2023-01-01: 578_150
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  2024-01-01: 609_350
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  2025-01-01: 626_350
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- # Internal forecast, will update when CBO forecast is released.
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97
  2026-01-01: 500_000
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- 2027-01-01: 520_150
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- 2028-01-01: 530_950
130
- 2029-01-01: 541_550
131
- 2030-01-01: 552_350
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- 2031-01-01: 563_250
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- 2032-01-01: 574_300
134
- 2033-01-01: 585_700
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- 2034-01-01: 597_350
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- 2035-01-01: 609_150
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  SURVIVING_SPOUSE:
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  values:
139
100
  2013-01-01: 153_900
@@ -149,14 +110,4 @@ SURVIVING_SPOUSE:
149
110
  2023-01-01: 1_156_300
150
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  2024-01-01: 1_218_700
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112
  2025-01-01: 1_252_700
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- # Internal forecast, will update when CBO forecast is released.
153
113
  2026-01-01: 1_000_000
154
- 2027-01-01: 1_040_300
155
- 2028-01-01: 1_061_900
156
- 2029-01-01: 1_083_100
157
- 2030-01-01: 1_104_700
158
- 2031-01-01: 1_126_500
159
- 2032-01-01: 1_148_600
160
- 2033-01-01: 1_171_400
161
- 2034-01-01: 1_194_700
162
- 2035-01-01: 1_218_300