policyengine-us 1.424.6__py3-none-any.whl → 1.425.3__py3-none-any.whl

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Files changed (42) 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/contrib/additional_tax_bracket/additional_tax_bracket_reform.yaml +4 -4
  27. policyengine_us/tests/policy/contrib/congress/tlaib/income_security/state_integration.yaml +5 -10
  28. policyengine_us/tests/policy/contrib/congress/tlaib/income_security/unit_tests.yaml +1 -1
  29. policyengine_us/tests/policy/contrib/crfb/senior_deduction_extension.yaml +2 -2
  30. policyengine_us/tests/policy/contrib/ctc/integration.yaml +6 -6
  31. policyengine_us/variables/gov/irs/tax/federal_income/alternative_minimum_tax/amt_tax_including_cg.py +5 -9
  32. policyengine_us/variables/gov/irs/tax/federal_income/alternative_minimum_tax/regular_tax_before_credits.py +12 -13
  33. policyengine_us/variables/gov/irs/tax/federal_income/capital_gains/capital_gains_excluded_from_taxable_income.py +2 -2
  34. policyengine_us/variables/gov/irs/tax/federal_income/capital_gains/capital_gains_tax.py +5 -5
  35. policyengine_us/variables/gov/irs/tax/federal_income/capital_gains/dwks19.py +2 -2
  36. {policyengine_us-1.424.6.dist-info → policyengine_us-1.425.3.dist-info}/METADATA +1 -1
  37. {policyengine_us-1.424.6.dist-info → policyengine_us-1.425.3.dist-info}/RECORD +40 -38
  38. policyengine_us/parameters/gov/contrib/harris/capital_gains/brackets.yaml +0 -194
  39. policyengine_us/parameters/gov/irs/capital_gains/brackets.yaml +0 -188
  40. {policyengine_us-1.424.6.dist-info → policyengine_us-1.425.3.dist-info}/WHEEL +0 -0
  41. {policyengine_us-1.424.6.dist-info → policyengine_us-1.425.3.dist-info}/entry_points.txt +0 -0
  42. {policyengine_us-1.424.6.dist-info → policyengine_us-1.425.3.dist-info}/licenses/LICENSE +0 -0
policyengine_us/parameters/gov/contrib/harris/capital_gains/brackets.yaml DELETED
@@ -1,194 +0,0 @@
1
- description: Harris proposed to tax capital gains at the following rates.
2
- rates:
3
- description: Long term capital gain and qualified dividends (regular/non-AMT) rate
4
- 1:
5
- 2013-01-01: 0
6
- 2:
7
- 2013-01-01: 0.15
8
- 3:
9
- 2013-01-01: 0.2
10
- 4:
11
- 2013-01-01: 0.28
12
- metadata:
13
- unit: /1
14
- thresholds:
15
- description: Top thresholds of long-term capital gains and qualified dividends (regular/non-AMT) tax brackets
16
- metadata:
17
- unit: currency-USD
18
- period: year
19
- reference:
20
- - title: 2024 IRS data release
21
- href: https://www.irs.gov/pub/irs-drop/rp-23-34.pdf#page=8
22
- - title: 2023 IRS data release
23
- href: https://www.irs.gov/pub/irs-drop/rp-22-38.pdf#page=8
24
- - title: 2022 IRS data release
25
- href: https://www.irs.gov/pub/irs-drop/rp-21-45.pdf#page=8
26
- - title: 2021 IRS data release
27
- href: https://www.irs.gov/pub/irs-drop/rp-20-45.pdf#page=8
28
- - title: 2020 IRS data release
29
- href: https://www.irs.gov/pub/irs-drop/rp-19-44.pdf#page=8
30
- - title: 2019 IRS data release
31
- href: https://www.irs.gov/pub/irs-drop/rp-18-57.pdf#page=8
32
- - title: Internal Revenue Code §1(j)(5)(B)
33
- # IRC defines amounts as of 2018.
34
- # Defines COLA with rounded up to the nearest multiple of $50.
35
- href: https://www.law.cornell.edu/uscode/text/26/1#j_5_B
36
- 1:
37
- HEAD_OF_HOUSEHOLD:
38
- values:
39
- 2013-01-01: 48_600
40
- 2014-01-01: 49_400
41
- 2015-01-01: 50_200
42
- 2016-01-01: 50_400
43
- 2017-01-01: 50_800
44
- 2018-01-01: 51_700
45
- 2019-01-01: 52_750
46
- 2020-01-01: 53_600
47
- 2021-01-01: 54_100
48
- 2022-01-01: 55_800
49
- 2023-01-01: 59_750
50
- 2024-01-01: 63_000
51
- JOINT:
52
- values:
53
- 2013-01-01: 72_500
54
- 2014-01-01: 73_800
55
- 2015-01-01: 74_900
56
- 2016-01-01: 75_300
57
- 2017-01-01: 75_900
58
- 2018-01-01: 77_200
59
- 2019-01-01: 78_750
60
- 2020-01-01: 80_000
61
- 2021-01-01: 80_800
62
- 2022-01-01: 83_350
63
- 2023-01-01: 89_250
64
- 2024-01-01: 94_050
65
- SEPARATE:
66
- values:
67
- 2013-01-01: 36_250
68
- 2014-01-01: 36_900
69
- 2015-01-01: 37_450
70
- 2016-01-01: 37_650
71
- 2017-01-01: 37_950
72
- 2018-01-01: 38_600
73
- 2019-01-01: 39_375
74
- 2020-01-01: 40_000
75
- 2021-01-01: 40_400
76
- 2022-01-01: 41_675
77
- 2023-01-01: 44_625
78
- 2024-01-01: 47_025
79
- SINGLE:
80
- values:
81
- 2013-01-01: 36_250
82
- 2014-01-01: 36_900
83
- 2015-01-01: 37_450
84
- 2016-01-01: 37_650
85
- 2017-01-01: 37_950
86
- 2018-01-01: 38_600
87
- 2019-01-01: 39_375
88
- 2020-01-01: 40_000
89
- 2021-01-01: 40_400
90
- 2022-01-01: 41_675
91
- 2023-01-01: 44_625
92
- 2024-01-01: 47_025
93
- SURVIVING_SPOUSE:
94
- values:
95
- 2013-01-01: 72_500
96
- 2014-01-01: 73_800
97
- 2015-01-01: 74_900
98
- 2016-01-01: 75_300
99
- 2017-01-01: 75_900
100
- 2018-01-01: 77_200
101
- 2019-01-01: 78_750
102
- 2020-01-01: 80_000
103
- 2021-01-01: 80_800
104
- 2022-01-01: 83_350
105
- 2023-01-01: 89_250
106
- 2024-01-01: 94_050
107
- 2:
108
- HEAD_OF_HOUSEHOLD:
109
- values:
110
- 2013-01-01: 425_000
111
- 2014-01-01: 432_200
112
- 2015-01-01: 439_000
113
- 2016-01-01: 441_000
114
- 2017-01-01: 444_550
115
- 2018-01-01: 452_400
116
- 2019-01-01: 461_700
117
- 2020-01-01: 469_050
118
- 2021-01-01: 473_750
119
- 2022-01-01: 488_500
120
- 2023-01-01: 523_050
121
- 2024-01-01: 551_350
122
- JOINT:
123
- values:
124
- 2013-01-01: 450_000
125
- 2014-01-01: 457_600
126
- 2015-01-01: 464_850
127
- 2016-01-01: 466_950
128
- 2017-01-01: 470_700
129
- 2018-01-01: 479_000
130
- 2019-01-01: 488_850
131
- 2020-01-01: 496_600
132
- 2021-01-01: 501_600
133
- 2022-01-01: 517_200
134
- 2023-01-01: 553_850
135
- 2024-01-01: 583_750
136
- SEPARATE:
137
- values:
138
- 2013-01-01: 225_000
139
- 2014-01-01: 228_800
140
- 2015-01-01: 232_425
141
- 2016-01-01: 233_475
142
- 2017-01-01: 235_350
143
- 2018-01-01: 239_500
144
- 2019-01-01: 244_425
145
- 2020-01-01: 248_300
146
- 2021-01-01: 250_800
147
- 2022-01-01: 258_600
148
- 2023-01-01: 276_900
149
- 2024-01-01: 291_850
150
- SINGLE:
151
- values:
152
- 2013-01-01: 400_000
153
- 2014-01-01: 406_750
154
- 2015-01-01: 413_200
155
- 2016-01-01: 415_050
156
- 2017-01-01: 418_400
157
- 2018-01-01: 425_800
158
- 2019-01-01: 434_550
159
- 2020-01-01: 441_450
160
- 2021-01-01: 445_850
161
- 2022-01-01: 459_750
162
- 2023-01-01: 492_300
163
- 2024-01-01: 518_900
164
- SURVIVING_SPOUSE:
165
- values:
166
- 2013-01-01: 450_000
167
- 2014-01-01: 457_600
168
- 2015-01-01: 464_850
169
- 2016-01-01: 466_950
170
- 2017-01-01: 470_700
171
- 2018-01-01: 479_000
172
- 2019-01-01: 488_850
173
- 2020-01-01: 496_600
174
- 2021-01-01: 501_600
175
- 2022-01-01: 517_200
176
- 2023-01-01: 553_850
177
- 2024-01-01: 583_750
178
-
179
- 3:
180
- HEAD_OF_HOUSEHOLD:
181
- values:
182
- 2013-01-01: 1_000_000
183
- JOINT:
184
- values:
185
- 2013-01-01: 1_000_000
186
- SEPARATE:
187
- values:
188
- 2013-01-01: 1_000_000
189
- SINGLE:
190
- values:
191
- 2013-01-01: 1_000_000
192
- SURVIVING_SPOUSE:
193
- values:
194
- 2013-01-01: 1_000_000
policyengine_us/parameters/gov/irs/capital_gains/brackets.yaml DELETED
@@ -1,188 +0,0 @@
1
- description: Capital gains tax thresholds and rates
2
- rates:
3
- description: Long term capital gain and qualified dividends (regular/non-AMT) rate
4
- 1:
5
- 2013-01-01: 0
6
- 2:
7
- 2013-01-01: 0.15
8
- 3:
9
- 2013-01-01: 0.2
10
-
11
- metadata:
12
- unit: /1
13
- thresholds:
14
- description: Top thresholds of long-term capital gains and qualified dividends (regular/non-AMT) tax brackets
15
- metadata:
16
- unit: currency-USD
17
- period: year
18
- reference:
19
- - title: 2025 IRS data release
20
- href: https://www.irs.gov/pub/irs-drop/rp-24-40.pdf#page=7
21
- - title: 2024 IRS data release
22
- href: https://www.irs.gov/pub/irs-drop/rp-23-34.pdf#page=8
23
- - title: 2023 IRS data release
24
- href: https://www.irs.gov/pub/irs-drop/rp-22-38.pdf#page=8
25
- - title: 2022 IRS data release
26
- href: https://www.irs.gov/pub/irs-drop/rp-21-45.pdf#page=8
27
- - title: 2021 IRS data release
28
- href: https://www.irs.gov/pub/irs-drop/rp-20-45.pdf#page=8
29
- - title: 2020 IRS data release
30
- href: https://www.irs.gov/pub/irs-drop/rp-19-44.pdf#page=8
31
- - title: 2019 IRS data release
32
- href: https://www.irs.gov/pub/irs-drop/rp-18-57.pdf#page=8
33
- - title: Internal Revenue Code §1(j)(5)(B)
34
- # IRC defines amounts as of 2018.
35
- # Defines COLA with rounded up to the nearest multiple of $50.
36
- href: https://www.law.cornell.edu/uscode/text/26/1#j_5_B
37
- 1:
38
- HEAD_OF_HOUSEHOLD:
39
- values:
40
- 2013-01-01: 48_600
41
- 2014-01-01: 49_400
42
- 2015-01-01: 50_200
43
- 2016-01-01: 50_400
44
- 2017-01-01: 50_800
45
- 2018-01-01: 51_700
46
- 2019-01-01: 52_750
47
- 2020-01-01: 53_600
48
- 2021-01-01: 54_100
49
- 2022-01-01: 55_800
50
- 2023-01-01: 59_750
51
- 2024-01-01: 63_000
52
- 2025-01-01: 64_750
53
- JOINT:
54
- values:
55
- 2013-01-01: 72_500
56
- 2014-01-01: 73_800
57
- 2015-01-01: 74_900
58
- 2016-01-01: 75_300
59
- 2017-01-01: 75_900
60
- 2018-01-01: 77_200
61
- 2019-01-01: 78_750
62
- 2020-01-01: 80_000
63
- 2021-01-01: 80_800
64
- 2022-01-01: 83_350
65
- 2023-01-01: 89_250
66
- 2024-01-01: 94_050
67
- 2025-01-01: 96_700
68
- SEPARATE:
69
- values:
70
- 2013-01-01: 36_250
71
- 2014-01-01: 36_900
72
- 2015-01-01: 37_450
73
- 2016-01-01: 37_650
74
- 2017-01-01: 37_950
75
- 2018-01-01: 38_600
76
- 2019-01-01: 39_375
77
- 2020-01-01: 40_000
78
- 2021-01-01: 40_400
79
- 2022-01-01: 41_675
80
- 2023-01-01: 44_625
81
- 2024-01-01: 47_025
82
- 2025-01-01: 48_350
83
- SINGLE:
84
- values:
85
- 2013-01-01: 36_250
86
- 2014-01-01: 36_900
87
- 2015-01-01: 37_450
88
- 2016-01-01: 37_650
89
- 2017-01-01: 37_950
90
- 2018-01-01: 38_600
91
- 2019-01-01: 39_375
92
- 2020-01-01: 40_000
93
- 2021-01-01: 40_400
94
- 2022-01-01: 41_675
95
- 2023-01-01: 44_625
96
- 2024-01-01: 47_025
97
- 2025-01-01: 48_350
98
- SURVIVING_SPOUSE:
99
- values:
100
- 2013-01-01: 72_500
101
- 2014-01-01: 73_800
102
- 2015-01-01: 74_900
103
- 2016-01-01: 75_300
104
- 2017-01-01: 75_900
105
- 2018-01-01: 77_200
106
- 2019-01-01: 78_750
107
- 2020-01-01: 80_000
108
- 2021-01-01: 80_800
109
- 2022-01-01: 83_350
110
- 2023-01-01: 89_250
111
- 2024-01-01: 94_050
112
- 2025-01-01: 96_700
113
- 2:
114
- HEAD_OF_HOUSEHOLD:
115
- values:
116
- 2013-01-01: 425_000
117
- 2014-01-01: 432_200
118
- 2015-01-01: 439_000
119
- 2016-01-01: 441_000
120
- 2017-01-01: 444_550
121
- 2018-01-01: 452_400
122
- 2019-01-01: 461_700
123
- 2020-01-01: 469_050
124
- 2021-01-01: 473_750
125
- 2022-01-01: 488_500
126
- 2023-01-01: 523_050
127
- 2024-01-01: 551_350
128
- 2025-01-01: 566_700
129
- JOINT:
130
- values:
131
- 2013-01-01: 450_000
132
- 2014-01-01: 457_600
133
- 2015-01-01: 464_850
134
- 2016-01-01: 466_950
135
- 2017-01-01: 470_700
136
- 2018-01-01: 479_000
137
- 2019-01-01: 488_850
138
- 2020-01-01: 496_600
139
- 2021-01-01: 501_600
140
- 2022-01-01: 517_200
141
- 2023-01-01: 553_850
142
- 2024-01-01: 583_750
143
- 2025-01-01: 600_050
144
- SEPARATE:
145
- values:
146
- 2013-01-01: 225_000
147
- 2014-01-01: 228_800
148
- 2015-01-01: 232_425
149
- 2016-01-01: 233_475
150
- 2017-01-01: 235_350
151
- 2018-01-01: 239_500
152
- 2019-01-01: 244_425
153
- 2020-01-01: 248_300
154
- 2021-01-01: 250_800
155
- 2022-01-01: 258_600
156
- 2023-01-01: 276_900
157
- 2024-01-01: 291_850
158
- 2025-01-01: 300_000
159
- SINGLE:
160
- values:
161
- 2013-01-01: 400_000
162
- 2014-01-01: 406_750
163
- 2015-01-01: 413_200
164
- 2016-01-01: 415_050
165
- 2017-01-01: 418_400
166
- 2018-01-01: 425_800
167
- 2019-01-01: 434_550
168
- 2020-01-01: 441_450
169
- 2021-01-01: 445_850
170
- 2022-01-01: 459_750
171
- 2023-01-01: 492_300
172
- 2024-01-01: 518_900
173
- 2025-01-01: 533_400
174
- SURVIVING_SPOUSE:
175
- values:
176
- 2013-01-01: 450_000
177
- 2014-01-01: 457_600
178
- 2015-01-01: 464_850
179
- 2016-01-01: 466_950
180
- 2017-01-01: 470_700
181
- 2018-01-01: 479_000
182
- 2019-01-01: 488_850
183
- 2020-01-01: 496_600
184
- 2021-01-01: 501_600
185
- 2022-01-01: 517_200
186
- 2023-01-01: 553_850
187
- 2024-01-01: 583_750
188
- 2025-01-01: 600_050