taxcalc 4.2.1__py3-none-any.whl → 4.2.2__py3-none-any.whl

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Files changed (123) hide show
  1. taxcalc/__init__.py +1 -1
  2. taxcalc/assumptions/ASSUMPTIONS.md +53 -0
  3. taxcalc/assumptions/README.md +17 -0
  4. taxcalc/assumptions/economic_assumptions_template.json +77 -0
  5. taxcalc/calcfunctions.py +7 -4
  6. taxcalc/data.py +10 -5
  7. taxcalc/policy_current_law.json +2033 -184
  8. taxcalc/reforms/2017_law.json +125 -0
  9. taxcalc/reforms/2017_law.out.csv +10 -0
  10. taxcalc/reforms/ARPA.json +78 -0
  11. taxcalc/reforms/ARPA.out.csv +10 -0
  12. taxcalc/reforms/BrownKhanna.json +23 -0
  13. taxcalc/reforms/BrownKhanna.out.csv +10 -0
  14. taxcalc/reforms/CARES.json +40 -0
  15. taxcalc/reforms/CARES.out.csv +10 -0
  16. taxcalc/reforms/ConsolidatedAppropriationsAct2021.json +15 -0
  17. taxcalc/reforms/ConsolidatedAppropriationsAct2021.out.csv +10 -0
  18. taxcalc/reforms/Larson2019.json +36 -0
  19. taxcalc/reforms/Larson2019.out.csv +10 -0
  20. taxcalc/reforms/README.md +22 -0
  21. taxcalc/reforms/REFORMS.md +92 -0
  22. taxcalc/reforms/Renacci.json +61 -0
  23. taxcalc/reforms/Renacci.out.csv +10 -0
  24. taxcalc/reforms/SandersDeFazio.json +15 -0
  25. taxcalc/reforms/SandersDeFazio.out.csv +10 -0
  26. taxcalc/reforms/TCJA.json +160 -0
  27. taxcalc/reforms/TCJA.md +48 -0
  28. taxcalc/reforms/TCJA.out.csv +10 -0
  29. taxcalc/reforms/Trump2016.json +71 -0
  30. taxcalc/reforms/Trump2016.out.csv +10 -0
  31. taxcalc/reforms/Trump2017.json +51 -0
  32. taxcalc/reforms/Trump2017.out.csv +10 -0
  33. taxcalc/reforms/archive/Clinton2016.json +56 -0
  34. taxcalc/reforms/archive/RyanBrady.json +104 -0
  35. taxcalc/reforms/archive/TCJA_House.json +144 -0
  36. taxcalc/reforms/archive/TCJA_House_Amended.json +152 -0
  37. taxcalc/reforms/archive/TCJA_Reconciliation.json +187 -0
  38. taxcalc/reforms/archive/TCJA_Senate.json +116 -0
  39. taxcalc/reforms/archive/TCJA_Senate_111417.json +169 -0
  40. taxcalc/reforms/archive/TCJA_Senate_120117.json +174 -0
  41. taxcalc/reforms/cases.csv +10 -0
  42. taxcalc/reforms/clp.out.csv +10 -0
  43. taxcalc/reforms/ext.json +59 -0
  44. taxcalc/reforms/growfactors_ext.csv +65 -0
  45. taxcalc/reforms/ptaxes0.json +37 -0
  46. taxcalc/reforms/ptaxes0.out.csv +10 -0
  47. taxcalc/reforms/ptaxes1.json +21 -0
  48. taxcalc/reforms/ptaxes1.out.csv +10 -0
  49. taxcalc/reforms/ptaxes2.json +18 -0
  50. taxcalc/reforms/ptaxes2.out.csv +10 -0
  51. taxcalc/reforms/ptaxes3.json +28 -0
  52. taxcalc/reforms/ptaxes3.out.csv +10 -0
  53. taxcalc/reforms/rounding2022.json +153 -0
  54. taxcalc/reforms/rounding2022.out.csv +10 -0
  55. taxcalc/tests/benefits_expect.csv +169 -0
  56. taxcalc/tests/cmpi_cps_expect.txt +132 -0
  57. taxcalc/tests/cmpi_puf_expect.txt +132 -0
  58. taxcalc/tests/conftest.py +143 -0
  59. taxcalc/tests/cpscsv_agg_expect.csv +26 -0
  60. taxcalc/tests/puf_var_correl_coeffs_2016.csv +80 -0
  61. taxcalc/tests/puf_var_wght_means_by_year.csv +80 -0
  62. taxcalc/tests/pufcsv_agg_expect.csv +26 -0
  63. taxcalc/tests/pufcsv_mtr_expect.txt +63 -0
  64. taxcalc/tests/reforms.json +649 -0
  65. taxcalc/tests/reforms_expect.csv +65 -0
  66. taxcalc/tests/test_4package.py +67 -0
  67. taxcalc/tests/test_benefits.py +86 -0
  68. taxcalc/tests/test_calcfunctions.py +871 -0
  69. taxcalc/tests/test_calculator.py +1021 -0
  70. taxcalc/tests/test_compare.py +336 -0
  71. taxcalc/tests/test_compatible_data.py +338 -0
  72. taxcalc/tests/test_consumption.py +144 -0
  73. taxcalc/tests/test_cpscsv.py +163 -0
  74. taxcalc/tests/test_data.py +133 -0
  75. taxcalc/tests/test_decorators.py +332 -0
  76. taxcalc/tests/test_growdiff.py +102 -0
  77. taxcalc/tests/test_growfactors.py +94 -0
  78. taxcalc/tests/test_parameters.py +617 -0
  79. taxcalc/tests/test_policy.py +1575 -0
  80. taxcalc/tests/test_puf_var_stats.py +194 -0
  81. taxcalc/tests/test_pufcsv.py +385 -0
  82. taxcalc/tests/test_records.py +234 -0
  83. taxcalc/tests/test_reforms.py +385 -0
  84. taxcalc/tests/test_responses.py +41 -0
  85. taxcalc/tests/test_taxcalcio.py +755 -0
  86. taxcalc/tests/test_tmdcsv.py +38 -0
  87. taxcalc/tests/test_utils.py +792 -0
  88. taxcalc/tmd_growfactors.csv +54 -54
  89. taxcalc/tmd_weights.csv.gz +0 -0
  90. taxcalc/validation/CSV_INPUT_VARS.md +29 -0
  91. taxcalc/validation/CSV_OUTPUT_VARS.md +63 -0
  92. taxcalc/validation/README.md +68 -0
  93. taxcalc/validation/taxsim35/Differences_Explained.md +54 -0
  94. taxcalc/validation/taxsim35/README.md +139 -0
  95. taxcalc/validation/taxsim35/expected_differences/a17-taxdiffs-expect.csv +25 -0
  96. taxcalc/validation/taxsim35/expected_differences/a18-taxdiffs-expect.csv +25 -0
  97. taxcalc/validation/taxsim35/expected_differences/a19-taxdiffs-expect.csv +25 -0
  98. taxcalc/validation/taxsim35/expected_differences/a20-taxdiffs-expect.csv +25 -0
  99. taxcalc/validation/taxsim35/expected_differences/a21-taxdiffs-expect.csv +25 -0
  100. taxcalc/validation/taxsim35/expected_differences/b17-taxdiffs-expect.csv +25 -0
  101. taxcalc/validation/taxsim35/expected_differences/b18-taxdiffs-expect.csv +25 -0
  102. taxcalc/validation/taxsim35/expected_differences/b19-taxdiffs-expect.csv +25 -0
  103. taxcalc/validation/taxsim35/expected_differences/b20-taxdiffs-expect.csv +25 -0
  104. taxcalc/validation/taxsim35/expected_differences/b21-taxdiffs-expect.csv +25 -0
  105. taxcalc/validation/taxsim35/expected_differences/c17-taxdiffs-expect.csv +25 -0
  106. taxcalc/validation/taxsim35/expected_differences/c18-taxdiffs-expect.csv +25 -0
  107. taxcalc/validation/taxsim35/expected_differences/c19-taxdiffs-expect.csv +25 -0
  108. taxcalc/validation/taxsim35/input_setup.py +67 -0
  109. taxcalc/validation/taxsim35/main_comparison.py +183 -0
  110. taxcalc/validation/taxsim35/prepare_taxcalc_input.py +161 -0
  111. taxcalc/validation/taxsim35/process_taxcalc_output.py +140 -0
  112. taxcalc/validation/taxsim35/taxsim_emulation.json +49 -0
  113. taxcalc/validation/taxsim35/taxsim_input.py +321 -0
  114. taxcalc/validation/taxsim35/tc_sims.py +98 -0
  115. taxcalc/validation/taxsim35/tests_35.py +80 -0
  116. taxcalc/validation/tests_35.sh +13 -0
  117. {taxcalc-4.2.1.dist-info → taxcalc-4.2.2.dist-info}/METADATA +3 -4
  118. taxcalc-4.2.2.dist-info/RECORD +144 -0
  119. {taxcalc-4.2.1.dist-info → taxcalc-4.2.2.dist-info}/WHEEL +1 -1
  120. taxcalc-4.2.1.dist-info/RECORD +0 -34
  121. {taxcalc-4.2.1.dist-info → taxcalc-4.2.2.dist-info}/LICENSE +0 -0
  122. {taxcalc-4.2.1.dist-info → taxcalc-4.2.2.dist-info}/entry_points.txt +0 -0
  123. {taxcalc-4.2.1.dist-info → taxcalc-4.2.2.dist-info}/top_level.txt +0 -0
taxcalc/reforms/archive/TCJA_Senate_111417.json ADDED
@@ -0,0 +1,169 @@
1
+ // Title: Tax Cuts and Jobs Act, Senate version, Chairman's Modified Mark (as of 11-14-17)
2
+ // Reform_File_Author: Cody Kallen and Sean Wang
3
+ // Reform_Reference: https://www.finance.senate.gov/imo/media/doc/11.9.17%20Chairman's%20Mark.pdf
4
+ // and https://www.finance.senate.gov/imo/media/doc/11.14.17%20Chairman's%20Modified%20Mark.pdf
5
+ // Reform_Baseline: 2017_law.json
6
+ // Reform_Description:
7
+ // - New personal income tax schedule (regular/non-AMT/non-pass-through) (1)
8
+ // - New pass-through income tax schedule (2)
9
+ // - New standard deductions (3)
10
+ // - Repeal personal exemption (4)
11
+ // - Modification to child tax credit, nonrefundable dependent credits (5)
12
+ // - Repeal Alternative Minimum Tax (6)
13
+ // - Repeal of domestic production deduction (7)
14
+ // - Changes to itemized deductions (8)
15
+ // Reform_Parameter_Map:
16
+ // - 1: _II_rt*
17
+ // - 2: _PT_*
18
+ // - 3: _STD (can safely ignore WARNINGs about 2026+ values)
19
+ // - 4: _II_em
20
+ // - 5: _DependentCredit_*, _CTC_c, _CTC_ps, _ACTC_Income_thd
21
+ // - 6: _AMT_rt*
22
+ // - 7: _ALD_DomesticProduction_hc
23
+ // - 8: _ID_* (can safely ignore WARNINGs about values for several parameters)
24
+ // Note: _II_rt*, _PT_rt*, _STD and _II_em are rounded to the nearest integer value.
25
+ {
26
+ "policy": {
27
+ "_cpi_offset":
28
+ {"2017": [-0.0025]},
29
+ "_II_rt1":
30
+ {"2018": [0.1],
31
+ "2026": [0.1]},
32
+ "_II_rt2":
33
+ {"2018": [0.12],
34
+ "2026": [0.15]},
35
+ "_II_rt3":
36
+ {"2018": [0.22],
37
+ "2026": [0.25]},
38
+ "_II_rt4":
39
+ {"2018": [0.24],
40
+ "2026": [0.28]},
41
+ "_II_rt5":
42
+ {"2018": [0.32],
43
+ "2026": [0.33]},
44
+ "_II_rt6":
45
+ {"2018": [0.35],
46
+ "2026": [0.35]},
47
+ "_II_rt7":
48
+ {"2018": [0.385],
49
+ "2026": [0.396]},
50
+ "_II_brk1":
51
+ {"2018": [[9525, 19050, 9525, 13600, 19050]],
52
+ "2026": [[11242, 22484, 11242, 16094, 22484]]},
53
+ "_II_brk2":
54
+ {"2018": [[38700, 77400, 38700, 51800, 77400]],
55
+ "2026": [[45751, 91502, 45751, 61242, 91502]]},
56
+ "_II_brk3":
57
+ {"2018": [[70000, 140000, 70000, 70000, 140000]],
58
+ "2026": [[110791, 184571, 92286, 158169, 184571]]},
59
+ "_II_brk4":
60
+ {"2018": [[160000, 320000, 160000, 160000, 320000]],
61
+ "2026": [[231045, 281317, 140659, 256181, 281317]]},
62
+ "_II_brk5":
63
+ {"2018": [[200000, 400000, 200000, 200000, 400000]],
64
+ "2026": [[502356, 502356, 251178, 502356, 502356]]},
65
+ "_II_brk6":
66
+ {"2018": [[500000, 1000000, 500000, 500000, 1000000]],
67
+ "2026": [[504406 ,567457, 283728, 535931, 567457]]},
68
+ "_PT_rt1":
69
+ {"2018": [0.1],
70
+ "2026": [0.1]},
71
+ "_PT_rt2":
72
+ {"2018": [0.12],
73
+ "2026": [0.15]},
74
+ "_PT_rt3":
75
+ {"2018": [0.22],
76
+ "2026": [0.25]},
77
+ "_PT_rt4":
78
+ {"2018": [0.24],
79
+ "2026": [0.28]},
80
+ "_PT_rt5":
81
+ {"2018": [0.32],
82
+ "2026": [0.33]},
83
+ "_PT_rt6":
84
+ {"2018": [0.35],
85
+ "2026": [0.35]},
86
+ "_PT_rt7":
87
+ {"2018": [0.385],
88
+ "2026": [0.396]},
89
+ "_PT_brk1":
90
+ {"2018": [[9525, 19050, 9525, 13600, 19050]],
91
+ "2026": [[11242, 22484, 11242, 16094, 22484]]},
92
+ "_PT_brk2":
93
+ {"2018": [[38700, 77400, 38700, 51800, 77400]],
94
+ "2026": [[45751, 91502, 45751, 61242, 91502]]},
95
+ "_PT_brk3":
96
+ {"2018": [[70000, 140000, 70000, 70000, 140000]],
97
+ "2026": [[110791, 184571, 92286, 158169, 184571]]},
98
+ "_PT_brk4":
99
+ {"2018": [[160000, 320000, 160000, 160000, 320000]],
100
+ "2026": [[231045, 281317, 140659, 256181, 281317]]},
101
+ "_PT_brk5":
102
+ {"2018": [[200000, 400000, 200000, 200000, 400000]],
103
+ "2026": [[502356, 502356, 251178, 502356, 502356]]},
104
+ "_PT_brk6":
105
+ {"2018": [[500000, 1000000, 500000, 500000, 1000000]],
106
+ "2026": [[504406, 567457, 283728, 535931, 567457]]},
107
+ "_PT_excl_rt":
108
+ {"2018": [0.174],
109
+ "2026": [0.0]},
110
+ "_PT_excl_wagelim_rt":
111
+ {"2018": [0.5],
112
+ "2026": [9e99]},
113
+ "_STD":
114
+ {"2018": [[12000, 24000, 12000, 18000, 24000]],
115
+ "2026": [[7655, 15311, 7655, 11272, 15311]]},
116
+ "_II_em":
117
+ {"2018": [0],
118
+ "2026": [4883]},
119
+ "_CTC_ps":
120
+ {"2018": [[500000, 500000, 500000, 500000, 500000]],
121
+ "2026": [[75000, 110000, 55000, 75000, 75000]]},
122
+ "_CTC_c":
123
+ {"2018": [1100],
124
+ "2022": [1200],
125
+ "2025": [1300],
126
+ "2026": [1000]},
127
+ "_DependentCredit_Child_c":
128
+ {"2018": [900],
129
+ "2022": [800],
130
+ "2025": [700],
131
+ "2026": [0]},
132
+ "_DependentCredit_Nonchild_c":
133
+ {"2018": [500],
134
+ "2026": [0]},
135
+ "_DependentCredit_before_CTC":
136
+ {"2018": [true],
137
+ "2026": [false]},
138
+ "_ACTC_Income_thd":
139
+ {"2018": [2500],
140
+ "2026": [3000]},
141
+ "_AMT_rt1":
142
+ {"2018": [0],
143
+ "2026": [0.26]},
144
+ "_AMT_rt2":
145
+ {"2018": [0],
146
+ "2026": [0.02]},
147
+ "_ALD_DomesticProduction_hc":
148
+ {"2018": [1],
149
+ "2026": [0]},
150
+ "_ID_prt":
151
+ {"2018": [0],
152
+ "2026": [0.03]},
153
+ "_ID_crt":
154
+ {"2018": [1],
155
+ "2026": [0.8]},
156
+ "_ID_Charity_crt_cash":
157
+ {"2018": [0.6],
158
+ "2026": [0.5]},
159
+ "_ID_StateLocalTax_hc":
160
+ {"2018": [1],
161
+ "2026": [0]},
162
+ "_ID_RealEstate_hc":
163
+ {"2018": [1],
164
+ "2026": [0]},
165
+ "_ID_Miscellaneous_hc":
166
+ {"2018": [1],
167
+ "2026": [0]}
168
+ }
169
+ }
taxcalc/reforms/archive/TCJA_Senate_120117.json ADDED
@@ -0,0 +1,174 @@
1
+ // Title: Tax Cuts and Jobs Act, Final Senate version
2
+ // Reform_File_Author: Cody Kallen, Sean Wang, & Ernie Tedeschi
3
+ // Reform_Baseline: 2017_law.json
4
+ // Reform_Description:
5
+ // - New personal income tax schedule (regular/non-AMT/non-pass-through) (1)
6
+ // - New pass-through income tax schedule (2)
7
+ // - New standard deductions (3)
8
+ // - Repeal personal exemption (4)
9
+ // - Modification to child tax credit, nonrefundable dependent credits (5)
10
+ // - Repeal Alternative Minimum Tax (6)
11
+ // - Repeal of domestic production deduction (7)
12
+ // - Changes to itemized deductions (8)
13
+ // - Switch to chained CPI from CPI-U for tax paramter adjustment (9)
14
+ // Reform_Parameter_Map:
15
+ // - 1: _II_*
16
+ // - 2: _PT_*
17
+ // - 3: _STD (can safely ignore WARNINGs about 2026+ values)
18
+ // - 4: _II_em
19
+ // - 5: _DependentCredit_*, _CTC_c, _CTC_ps, _ACTC_Income_thd
20
+ // - 6: _AMT_rt*
21
+ // - 7: _ALD_DomesticProduction_hc
22
+ // - 8: _ID_* (can safely ignore WARNINGs about values for several parameters)
23
+ // - 9: _cpi_offset
24
+ // Note: _II_rt*, _PT_rt*, _STD and _II_em are rounded to the nearest integer value.
25
+ {
26
+ "policy": {
27
+ "_II_rt1":
28
+ {"2018": [0.1],
29
+ "2026": [0.1]},
30
+ "_II_rt2":
31
+ {"2018": [0.12],
32
+ "2026": [0.15]},
33
+ "_II_rt3":
34
+ {"2018": [0.22],
35
+ "2026": [0.25]},
36
+ "_II_rt4":
37
+ {"2018": [0.24],
38
+ "2026": [0.28]},
39
+ "_II_rt5":
40
+ {"2018": [0.32],
41
+ "2026": [0.33]},
42
+ "_II_rt6":
43
+ {"2018": [0.35],
44
+ "2026": [0.35]},
45
+ "_II_rt7":
46
+ {"2018": [0.385],
47
+ "2026": [0.396]},
48
+ "_II_brk1":
49
+ {"2018": [[9525, 19050, 9525, 13600, 19050]],
50
+ "2026": [[11242, 22484, 11242, 16094, 22484]]},
51
+ "_II_brk2":
52
+ {"2018": [[38700, 77400, 38700, 51800, 77400]],
53
+ "2026": [[45751, 91502, 45751, 61242, 91502]]},
54
+ "_II_brk3":
55
+ {"2018": [[70000, 140000, 70000, 70000, 140000]],
56
+ "2026": [[110791, 184571, 92286, 158169, 184571]]},
57
+ "_II_brk4":
58
+ {"2018": [[160000, 320000, 160000, 160000, 320000]],
59
+ "2026": [[231045, 281317, 140659, 256181, 281317]]},
60
+ "_II_brk5":
61
+ {"2018": [[200000, 400000, 200000, 200000, 400000]],
62
+ "2026": [[502356, 502356, 251178, 502356, 502356]]},
63
+ "_II_brk6":
64
+ {"2018": [[500000, 1000000, 500000, 500000, 1000000]],
65
+ "2026": [[504406 ,567457, 283728, 535931, 567457]]},
66
+ "_PT_rt1":
67
+ {"2018": [0.1],
68
+ "2026": [0.1]},
69
+ "_PT_rt2":
70
+ {"2018": [0.12],
71
+ "2026": [0.15]},
72
+ "_PT_rt3":
73
+ {"2018": [0.22],
74
+ "2026": [0.25]},
75
+ "_PT_rt4":
76
+ {"2018": [0.24],
77
+ "2026": [0.28]},
78
+ "_PT_rt5":
79
+ {"2018": [0.32],
80
+ "2026": [0.33]},
81
+ "_PT_rt6":
82
+ {"2018": [0.35],
83
+ "2026": [0.35]},
84
+ "_PT_rt7":
85
+ {"2018": [0.385],
86
+ "2026": [0.396]},
87
+ "_PT_brk1":
88
+ {"2018": [[9525, 19050, 9525, 13600, 19050]],
89
+ "2026": [[11242, 22484, 11242, 16094, 22484]]},
90
+ "_PT_brk2":
91
+ {"2018": [[38700, 77400, 38700, 51800, 77400]],
92
+ "2026": [[45751, 91502, 45751, 61242, 91502]]},
93
+ "_PT_brk3":
94
+ {"2018": [[70000, 140000, 70000, 70000, 140000]],
95
+ "2026": [[110791, 184571, 92286, 158169, 184571]]},
96
+ "_PT_brk4":
97
+ {"2018": [[160000, 320000, 160000, 160000, 320000]],
98
+ "2026": [[231045, 281317, 140659, 256181, 281317]]},
99
+ "_PT_brk5":
100
+ {"2018": [[200000, 400000, 200000, 200000, 400000]],
101
+ "2026": [[502356, 502356, 251178, 502356, 502356]]},
102
+ "_PT_brk6":
103
+ {"2018": [[500000, 1000000, 500000, 500000, 1000000]],
104
+ "2026": [[504406, 567457, 283728, 535931, 567457]]},
105
+ "_PT_excl_rt":
106
+ {"2018": [0.23],
107
+ "2026": [0.0]},
108
+ "_PT_excl_wagelim_rt":
109
+ {"2018": [0.5],
110
+ "2026": [9e99]},
111
+ "_STD":
112
+ {"2018": [[12000, 24000, 12000, 18000, 24000]],
113
+ "2026": [[7655, 15311, 7655, 11272, 15311]]},
114
+ "_II_em":
115
+ {"2018": [0],
116
+ "2026": [4883]},
117
+ "_CTC_ps":
118
+ {"2018": [[500000, 500000, 500000, 500000, 500000]],
119
+ "2026": [[75000, 110000, 55000, 75000, 75000]]},
120
+ "_CTC_c":
121
+ {"2018": [1100],
122
+ "2022": [1200],
123
+ "2025": [1300],
124
+ "2026": [1000]},
125
+ "_DependentCredit_Child_c":
126
+ {"2018": [900],
127
+ "2022": [800],
128
+ "2025": [700],
129
+ "2026": [0]},
130
+ "_DependentCredit_Nonchild_c":
131
+ {"2018": [500],
132
+ "2026": [0]},
133
+ "_DependentCredit_before_CTC":
134
+ {"2018": [true]},
135
+ "_ACTC_Income_thd":
136
+ {"2018": [2500],
137
+ "2026": [3000]},
138
+ "_AMT_em":
139
+ {"2018": [[70300, 109400, 54700, 70300, 109400]],
140
+ "2026": [[65462, 101870, 50935, 65461, 101870]]},
141
+ "_AMT_em_ps":
142
+ {"2018": [[156300, 208400, 104200, 156300, 208400]],
143
+ "2026": [[145511, 193974, 96987, 145511, 193974]]},
144
+ "_ALD_DomesticProduction_hc":
145
+ {"2018": [1],
146
+ "2026": [0]},
147
+ "_ID_prt":
148
+ {"2018": [0],
149
+ "2026": [0.03]},
150
+ "_ID_crt":
151
+ {"2018": [1],
152
+ "2026": [0.8]},
153
+ "_ID_Charity_crt_cash":
154
+ {"2018": [0.6],
155
+ "2026": [0.5]},
156
+ "_ID_Casualty_hc":
157
+ {"2018": [1],
158
+ "2026": [0]},
159
+ "_ID_StateLocalTax_hc":
160
+ {"2018": [1],
161
+ "2026": [0]},
162
+ "_ID_RealEstate_c":
163
+ {"2018": [[10000, 10000, 5000, 10000, 10000]],
164
+ "2026": [[9e99, 9e99, 9e99, 9e99, 9e99]]},
165
+ "_ID_Miscellaneous_hc":
166
+ {"2018": [1],
167
+ "2026": [0]},
168
+ "_ID_Medical_frt":
169
+ {"2018": [0.075],
170
+ "2019": [0.1]},
171
+ "_cpi_offset":
172
+ {"2017": [-0.0025]}
173
+ }
174
+ }
taxcalc/reforms/cases.csv ADDED
@@ -0,0 +1,10 @@
1
+ RECID,s006,MARS,XTOT,EIC,n24,nu05,e00200,e00200p,e00200s
2
+ 11, 1, 1, 1, 0, 0, 0, 30000, 30000, 0
3
+ 12, 1, 1, 1, 0, 0, 0, 60000, 60000, 0
4
+ 13, 1, 1, 1, 0, 0, 0,460000, 460000, 0
5
+ 21, 1, 2, 4, 2, 2, 1, 60000, 30000, 30000
6
+ 22, 1, 2, 4, 2, 2, 1,120000, 60000, 60000
7
+ 23, 1, 2, 4, 2, 2, 1,240000, 120000, 120000
8
+ 31, 1, 4, 2, 1, 1, 1, 30000, 30000, 0
9
+ 32, 1, 4, 2, 1, 1, 1, 60000, 60000, 0
10
+ 33, 1, 4, 2, 1, 1, 1,120000, 120000, 0
taxcalc/reforms/clp.out.csv ADDED
@@ -0,0 +1,10 @@
1
+ RECID,c00100,standard,c04800,iitax,payrolltax
2
+ 11,30000,12400,17600,114.5,4590
3
+ 12,60000,12400,47600,4462,9180
4
+ 13,460000,12400,447600,131455,32754.8
5
+ 21,60000,24800,35200,-3771,9180
6
+ 22,120000,24800,95200,4924,18360
7
+ 23,240000,24800,215200,35807,36720
8
+ 31,30000,18650,11350,-4543.93,4590
9
+ 32,60000,18650,41350,880,9180
10
+ 33,120000,18650,101350,13537,18360
taxcalc/reforms/ext.json ADDED
@@ -0,0 +1,59 @@
1
+ // REFORM TO EXTEND TEMPORARY TCJA PROVISIONS BEYOND 2025
2
+ // USING TAX-CALCULATOR 3.5.3
3
+ // WITH 2025-to-2026 INDEXING FACTOR = 1.022000
4
+ {
5
+ "II_rt1": {"2026": 0.10},
6
+ "II_brk1": {"2026": [12170.98, 24341.94, 12170.98, 17353.27, 24341.94]},
7
+ "PT_rt1": {"2026": 0.10},
8
+ "PT_brk1": {"2026": [12170.98, 24341.94, 12170.98, 17353.27, 24341.94]},
9
+ "II_rt2": {"2026": 0.12},
10
+ "II_brk2": {"2026": [49483.44, 98966.89, 49483.44, 66214.83, 98966.89]},
11
+ "PT_rt2": {"2026": 0.12},
12
+ "PT_brk2": {"2026": [49483.44, 98966.89, 49483.44, 66214.83, 98966.89]},
13
+ "II_rt3": {"2026": 0.22},
14
+ "II_brk3": {"2026": [105511.38, 211022.75, 105511.38, 105481.77, 211022.75]},
15
+ "PT_rt3": {"2026": 0.22},
16
+ "PT_brk3": {"2026": [105511.38, 211022.75, 105511.38, 105481.77, 211022.75]},
17
+ "II_rt4": {"2026": 0.24},
18
+ "II_brk4": {"2026": [201428.14, 402856.25, 201428.14, 201428.14, 402856.25]},
19
+ "PT_rt4": {"2026": 0.24},
20
+ "PT_brk4": {"2026": [201428.14, 402856.25, 201428.14, 201428.14, 402856.25]},
21
+ "II_rt5": {"2026": 0.32},
22
+ "II_brk5": {"2026": [255797.72, 511595.46, 255797.72, 255797.72, 511595.46]},
23
+ "PT_rt5": {"2026": 0.32},
24
+ "PT_brk5": {"2026": [255797.72, 511595.46, 255797.72, 255797.72, 511595.46]},
25
+ "II_rt6": {"2026": 0.35},
26
+ "II_brk6": {"2026": [639523.94, 767393.2, 383696.6, 639523.94, 767393.2]},
27
+ "PT_rt6": {"2026": 0.35},
28
+ "PT_brk6": {"2026": [639523.94, 767393.2, 383696.6, 639523.94, 767393.2]},
29
+ "II_rt7": {"2026": 0.37},
30
+ "II_brk7": {"2026": [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]},
31
+ "PT_rt7": {"2026": 0.37},
32
+ "PT_brk7": {"2026": [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]},
33
+ "CTC_c": {"2026": 2000.00},
34
+ "ACTC_c": {"2026": 1600.00},
35
+ "ODC_c": {"2026": 500.00},
36
+ "CTC_ps": {"2026": [200000.0, 400000.0, 200000.0, 200000.0, 400000.0]},
37
+ "ACTC_Income_thd": {"2026": 2500.00},
38
+ "AMT_em": {"2026": [89905.29, 139892.17, 69946.08, 89905.29, 139892.17]},
39
+ "AMT_em_ps": {"2026": [639523.94, 1279047.88, 639523.94, 639523.94, 1279047.88]},
40
+ "AMT_em_pe": {"2026": 939533.04},
41
+ "STD": {"2026": [15339.57, 30679.14, 15339.57, 22979.74, 30679.14]},
42
+ "ID_AllTaxes_c": {"2026": [10000.0, 10000.0, 5000.0, 10000.0, 10000.0]},
43
+ "ID_Charity_crt_cash": {"2026": 0.60},
44
+ "ID_Casualty_hc": {"2026": 1.00},
45
+ "ID_Miscellaneous_hc": {"2026": 1.00},
46
+ "ID_ps": {"2026": [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]},
47
+ "ID_prt": {"2026": 0.00},
48
+ "ID_crt": {"2026": 1.00},
49
+ "II_em": {"2026": 0.00},
50
+ "II_em_ps": {"2026": [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]},
51
+ "PT_qbid_rt": {"2026": 0.20},
52
+ "PT_qbid_taxinc_thd": {"2026": [201428.14, 402856.25, 201428.14, 201428.14, 402856.25]},
53
+ "PT_qbid_taxinc_gap": {"2026": [50000.0, 100000.0, 50000.0, 50000.0, 100000.0]},
54
+ "PT_qbid_w2_wages_rt": {"2026": 0.50},
55
+ "PT_qbid_alt_w2_wages_rt": {"2026": 0.25},
56
+ "PT_qbid_alt_property_rt": {"2026": 0.03},
57
+ "ALD_BusinessLosses_c": {"2026": [319821.19, 639642.39, 319821.19, 319821.19, 639642.39]},
58
+ "ALD_DomesticProduction_hc": {"2026": 1.00}
59
+ }
taxcalc/reforms/growfactors_ext.csv ADDED
@@ -0,0 +1,65 @@
1
+ YEAR,ATXPY,ASCHF,ABOOK,ACPIU,ACPIM,AWAGE,ASCHCI,ASCHCL,ASCHEI,ASCHEL,AINTS,ADIVS,ACGNS,ASOCSEC,AUCOMP,AIPD,ABENOTHER,ABENMCARE,ABENMCAID,ABENSSI,ABENSNAP,ABENWIC,ABENHOUSING,ABENTANF,ABENVET
2
+ 2011,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0
3
+ 2012,1.043862,0.950283,1.104992,1.0209,1.0365,1.032649,1.049023,0.956138,1.165922,0.926962,0.923588,1.327776,1.58966,1.02827,0.7711,0.9231,0.992359,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0
4
+ 2013,1.012518,1.142179,1.033784,1.014791,1.024602,1.019984,0.99505,1.050098,0.997245,1.013128,0.893658,0.819381,0.776217,1.014786,0.728829,0.896219,0.992515,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0
5
+ 2014,1.029476,0.931683,0.976566,1.015927,1.023917,1.039999,1.040616,1.030349,1.075978,0.991321,0.925886,1.17606,1.387522,1.004801,0.641103,0.970506,0.99257,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0
6
+ 2015,1.043858,0.508206,0.999544,1.001235,1.026485,1.024119,1.038052,1.040061,1.04481,1.057257,1.013311,1.013846,1.004308,1.017188,0.81793,0.988666,1.053858,1.023325,1.041528,1.019361,1.102667,1.007792,1.026748,1.132657,1.04693
7
+ 2016,1.021978,1.071198,0.984833,1.012621,1.037807,1.006659,0.984484,1.005593,0.982695,0.983807,0.999649,0.968237,0.881651,0.991403,0.933831,1.001764,1.097065,1.011695,1.010367,0.993375,0.989722,1.002577,1.01625,0.828168,1.105413
8
+ 2017,1.049373,0.907035,1.018491,1.01677,1.025035,1.040577,1.060677,1.132498,1.093477,1.160123,1.088642,1.102389,1.344721,1.00723,0.94186,1.029301,1.011911,1.030968,1.014601,0.981621,1.0,0.998715,1.063959,1.0,1.0
9
+ 2018,1.042394,0.976786,1.074059,1.02,1.019707,1.041821,1.042769,1.042713,1.074048,1.074033,1.031272,1.076804,1.074755,1.018778,0.92284,1.050825,1.103035,1.045097,1.045897,1.005738,1.0,1.002574,1.034828,1.0,1.0
10
+ 2019,1.032351,0.979401,1.019085,1.01341,1.028328,1.039292,1.004274,1.004387,1.019131,1.019122,1.014806,1.041751,0.925878,1.031182,0.940635,1.040577,1.054052,1.052158,1.045866,1.000751,1.0,1.002567,1.034809,1.0,1.0
11
+ 2020,1.067957,1.167938,0.947032,1.00799,1.041121,1.006381,1.016054,1.015991,0.947016,0.94708,0.989319,1.091767,1.292516,1.023383,1.034222,1.076313,0.996727,1.050763,1.046106,1.00255,1.0,1.003841,1.034974,1.0,1.0
12
+ 2021,1.065517,1.126248,1.216697,1.04269,1.012343,1.079707,1.057058,1.05708,1.216716,1.216644,0.999214,1.057982,1.792117,1.011965,8.619252,1.073809,1.03007,1.047248,1.047927,1.001796,1.0,1.002551,1.034869,1.0,1.0
13
+ 2022,1.014347,1.742914,1.047552,1.07229,1.040311,1.076282,1.022527,1.022546,1.047553,1.047566,1.049118,1.042358,0.631565,1.04749,0.152665,1.022138,1.030159,1.048769,1.047573,0.999851,1.0,1.002545,1.034942,1.0,1.0
14
+ 2023,1.050108,0.653145,1.091056,1.05402,1.004761,1.050035,1.013156,1.013121,1.091037,1.091047,1.026196,1.126711,1.0525,1.085497,0.748857,1.058072,1.030193,1.050822,1.048715,1.000448,1.0,1.003807,1.034968,1.0,1.0
15
+ 2024,1.046242,0.895528,1.007166,1.0255,1.01407,1.040377,1.0397,1.03963,1.007187,1.007157,1.156028,1.023049,0.932271,1.052921,1.337549,1.054081,1.030334,1.048426,1.051767,0.99776,1.0,1.002528,1.034951,1.0,1.0
16
+ 2025,1.0497085935594985,0.9722073744703118,1.0300885576848648,1.02198,0.958663,1.0487833911768254,1.0474761558098362,1.0475397504349873,1.020415,1.020444,1.0989395016444836,1.0314146276792444,0.983222664882903,1.0303416658211046,1.154874,1.054818693108358,1.030635,1.046248,1.052213,1.002245,1.0,1.003783,1.034897,1.0,1.0
17
+ 2026,1.0392621309776977,0.9869881257371717,1.0145961458565438,1.02074,1.014023,1.0358668940026112,1.0376716889089581,1.0376506911613876,1.014711,1.014716,1.0984964147684715,1.0205535767906047,0.9709500467516559,1.0313615728044008,1.035291,1.0471538128208595,1.030633,1.072236,1.0,0.999552,1.0,1.002513,1.034808,1.0,1.0
18
+ 2027,1.0369469703571765,0.9986135613540383,1.0173226450020405,1.01946,1.013312,1.033353317191765,1.0339241910357053,1.033922191453074,1.017568,1.017583,1.0666153740965607,1.013649083624125,0.9940896916352308,1.0320348154140704,1.045541,1.044381178688263,1.030788,1.0,1.0,1.0,1.0,1.002506,1.034863,1.0,1.0
19
+ 2028,1.0366286096080186,1.0063834870368027,1.0237640462174653,1.01942,1.013356,1.0328382764200836,1.0313905542978548,1.0313765570588633,1.023985,1.02393,1.0506840309032683,1.0218429861602785,1.0094553373503334,1.0336361950555684,1.043558,1.0439352362484176,1.030942,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0
20
+ 2029,1.035742471448643,1.0101428624502493,1.0279554973274707,1.01966,1.013612,1.0331705355530736,1.0306749977197875,1.0306939941441213,1.028085,1.028143,1.0300582216753429,1.0323096864853734,1.0191779046232443,1.033817899827244,1.045739,1.0427523371017147,1.031131,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0
21
+ 2030,1.0362477398770154,1.0099937833476265,1.0239322012052134,1.01977,1.013855,1.0330195455751519,1.0303730259439703,1.030405020045088,1.02417,1.024128,1.0368651901472685,1.0330685428560362,1.024671449251005,1.0345182913468483,1.043738,1.04305951023761,1.03133,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0
22
+ 2031,1.0361820593525077,1.0100758590848222,1.0245472228176555,1.01991,1.014016,1.0326247783132743,1.0310460568939437,1.0310530556249755,1.024699,1.024734,1.0390439368293747,1.0328472261731478,1.0278959662238807,1.0367301184084157,1.038241,1.0427973839032765,1.03151,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0
23
+ 2032,1.0362234225152052,1.0097972048173767,1.0278149484283876,1.01999,1.014306,1.0319402261506425,1.0321481809403383,1.0321091879602982,1.028004,1.027983,1.039950159345198,1.03258684187877,1.0296959067146019,1.0364913658254107,1.031319,1.0426166725789683,1.031644,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0
24
+ 2033,1.0356038242379717,1.0080160474501858,1.0279474961865376,1.02002,1.014309,1.0312979221293634,1.0337774740379009,1.0338074687129624,1.028128,1.02811,1.0314486801596747,1.032364162867317,1.0307023171409109,1.0375843836775618,1.028443,1.0417864719832644,1.031857,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0
25
+ 2034,1.035195096269946,1.008028894383648,1.0295321672716842,1.02,1.014443,1.0307339808194886,1.0331155614427423,1.0330745685229934,1.029705,1.029722,1.0268495292672473,1.032067262641313,1.0311444090519342,1.0374864376868975,1.029528,1.0411580948374304,1.032059,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0
26
+ 2035,1.0351913996306419,1.0080300202125942,1.029533316851736,1.02,1.014443,1.030735132169535,1.0331167152900282,1.0330757223244957,1.029705,1.029722,1.0268233296561837,1.0320009070055935,1.031078112750077,1.0374653535573157,1.029528,1.0411315301496518,1.032059,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0
27
+ 2036,1.03518693901699,1.0080297206767976,1.029533010644672,1.02,1.014443,1.0307348260596978,1.0331164082997282,1.0330754153463768,1.029705,1.029722,1.0267992356243694,1.031937007175536,1.0310142700579499,1.0374465014531946,1.029528,1.0411071003811747,1.032059,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0
28
+ 2037,1.0351783984311085,1.0080246688831784,1.0295278507362977,1.02,1.014443,1.030729660692958,1.0331112307828632,1.0330702380349501,1.029705,1.029722,1.0267744903339595,1.0318733462485528,1.030950666055275,1.0374301316512113,1.029528,1.0410820102791833,1.032059,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0
29
+ 2038,1.035169077352613,1.0080185433863742,1.029521594147478,1.02,1.014443,1.0307233974834913,1.0331049528417195,1.0330639603429086,1.029705,1.029722,1.0267502469583392,1.0318103366005016,1.0308877127491716,1.0374151387527195,1.029528,1.0410574290858792,1.032059,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0
30
+ 2039,1.0351605918718636,1.00801323940185,1.0295161764899552,1.02,1.014443,1.0307179743549724,1.0330995168577115,1.0330585245745945,1.029705,1.029722,1.0267266603494296,1.0317478873658017,1.0308253193553092,1.037400829230633,1.029528,1.041033513810957,1.032059,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0
31
+ 2040,1.035153817449117,1.0080095692593185,1.0295124274093232,1.02,1.014443,1.0307142219420402,1.0330957553768816,1.033054763243016,1.029705,1.029722,1.026704804979833,1.0316872222688587,1.030764708503864,1.0373872455592847,1.029528,1.0410113538991854,1.032059,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0
32
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taxcalc/reforms/ptaxes0.json ADDED
@@ -0,0 +1,37 @@
1
+ // Raise OASDI ("social security") and HI ("Medicare") payroll tax rates
2
+ // : current law OASDI (employee+employer) rate is 0.124, with 0.062 on employer and employee side
3
+ // : current law HI (employee+employer) rate is 0.029, with 0.0145 on employer and employee side
4
+ // Reform_Baseline: 2017_law.json
5
+ // Reform_Description:
6
+ // - raise OASDI payroll tax rate in 2018 and 2020 (1)
7
+ // - raise HI payroll tax rate in 2019 and 2021 (2)
8
+ // Reform_Parameter_Map:
9
+ // - 1: FICA_ss_trt_employer
10
+ // - 2: FICA_ss_trt_employee
11
+ // - 3: FICA_mc_trt_employer
12
+ // - 4: FICA_mc_trt_employee
13
+ // NOTE: this reform produces the following rates by year:
14
+ // 2017: FICA_ss_trt_employer 0.062 FICA_ss_trt_employee 0.062 FICA_mc_trt_employer 0.0145 FICA_mc_trt_employee 0.0145
15
+ // 2018: FICA_ss_trt_employer 0.065 FICA_ss_trt_employee 0.065 FICA_mc_trt_employer 0.0145 FICA_mc_trt_employee 0.0145
16
+ // 2019: FICA_ss_trt_employer 0.065 FICA_ss_trt_employee 0.065 FICA_mc_trt_employer 0.015 FICA_mc_trt_employee 0.015
17
+ // 2020: FICA_ss_trt_employer 0.070 FICA_ss_trt_employee 0.070 FICA_mc_trt_employer 0.015 FICA_mc_trt_employee 0.015
18
+ // 2021: FICA_ss_trt_employer 0.070 FICA_ss_trt_employee 0.070 FICA_mc_trt_employer 0.016 FICA_mc_trt_employee 0.016
19
+ // 2022: FICA_ss_trt_employer 0.070 FICA_ss_trt_employee 0.070 FICA_mc_trt_employer 0.016 FICA_mc_trt_employee 0.016
20
+ {
21
+ "FICA_ss_trt_employer": {
22
+ "2018": 0.065,
23
+ "2020": 0.070
24
+ },
25
+ "FICA_ss_trt_employee": {
26
+ "2018": 0.065,
27
+ "2020": 0.070
28
+ },
29
+ "FICA_mc_trt_employer": {
30
+ "2019": 0.015,
31
+ "2021": 0.016
32
+ },
33
+ "FICA_mc_trt_employee": {
34
+ "2019": 0.015,
35
+ "2021": 0.016
36
+ }
37
+ }
taxcalc/reforms/ptaxes0.out.csv ADDED
@@ -0,0 +1,10 @@
1
+ RECID,c00100,standard,c04800,iitax,payrolltax
2
+ 11,30000.00,6723.42,18988.43,554.60,5100.00
3
+ 12,60000.00,6723.42,48988.43,5935.27,10200.00
4
+ 13,460000.00,6723.42,453276.58,132718.27,35418.00
5
+ 21,60000.00,13446.83,29400.57,-2177.25,10200.00
6
+ 22,120000.00,13446.83,89400.57,8226.47,20400.00
7
+ 23,240000.00,13446.83,209400.57,44745.39,40800.00
8
+ 31,30000.00,9899.84,11523.86,-3556.63,5100.00
9
+ 32,60000.00,9899.84,41523.86,2721.83,10200.00
10
+ 33,120000.00,9899.84,101523.86,17870.48,20400.00
taxcalc/reforms/ptaxes1.json ADDED
@@ -0,0 +1,21 @@
1
+ // Raise OASDI maximum taxable earnings (MTE), the "social security tax cap"
2
+ // : current law MTE is indexed by the SSA average wage index (AWI)
3
+ // Reform_Baseline: 2017_law.json
4
+ // Reform_Description:
5
+ // - raise MTE to 200,000 in 2018 and wage index after that and then
6
+ // raise MTE to 250,000 in 2020 and wage index after that (1)
7
+ // Reform_Parameter_Map:
8
+ // - 1: SS_Earnings_c
9
+ // NOTE: this reform produces the following MTE by year:
10
+ // 2017: 127200
11
+ // 2018: 200000
12
+ // 2019: wage-indexed 200000
13
+ // 2020: 250000
14
+ // 2021: wage-indexed 250000
15
+ {
16
+ "SS_Earnings_c": {
17
+ "2018": 200000,
18
+ "2020": 250000
19
+ }
20
+ }
21
+
taxcalc/reforms/ptaxes1.out.csv ADDED
@@ -0,0 +1,10 @@
1
+ RECID,c00100,standard,c04800,iitax,payrolltax
2
+ 11,30000.00,6723.42,18988.43,554.60,4590.00
3
+ 12,60000.00,6723.42,48988.43,5935.27,9180.00
4
+ 13,460000.00,6723.42,453276.58,132718.27,46680.00
5
+ 21,60000.00,13446.83,29400.57,-2177.25,9180.00
6
+ 22,120000.00,13446.83,89400.57,8226.47,18360.00
7
+ 23,240000.00,13446.83,209400.57,44745.39,36720.00
8
+ 31,30000.00,9899.84,11523.86,-3556.63,4590.00
9
+ 32,60000.00,9899.84,41523.86,2721.83,9180.00
10
+ 33,120000.00,9899.84,101523.86,17870.48,18360.00
taxcalc/reforms/ptaxes2.json ADDED
@@ -0,0 +1,18 @@
1
+ // Eliminate OASDI maximum taxable earnings (MTE)
2
+ // : current law MTE is indexed by the SSA average wage index (AWI)
3
+ // Reform_Baseline: 2017_law.json
4
+ // Reform_Description:
5
+ // - raise MTE to essentially infinity in 2020 and wage index after that
6
+ // Reform_Parameter_Map:
7
+ // - 1: SS_Earnings_c
8
+ // NOTE: this reform produces the following MTE by year:
9
+ // 2017: 127200
10
+ // 2018: wage-indexed 127200
11
+ // 2019: wage-indexed 127200
12
+ // 2020: 9e99 (9 with 99 zeros after it, a very large MTE)
13
+ // 2021: wage-indexed 9e99 (an even bigger MTE value)
14
+ {
15
+ "SS_Earnings_c": {
16
+ "2020": 9e99
17
+ }
18
+ }
taxcalc/reforms/ptaxes2.out.csv ADDED
@@ -0,0 +1,10 @@
1
+ RECID,c00100,standard,c04800,iitax,payrolltax
2
+ 11,30000.00,6723.42,18988.43,554.60,4590.00
3
+ 12,60000.00,6723.42,48988.43,5935.27,9180.00
4
+ 13,460000.00,6723.42,453276.58,132718.27,72720.00
5
+ 21,60000.00,13446.83,29400.57,-2177.25,9180.00
6
+ 22,120000.00,13446.83,89400.57,8226.47,18360.00
7
+ 23,240000.00,13446.83,209400.57,44745.39,36720.00
8
+ 31,30000.00,9899.84,11523.86,-3556.63,4590.00
9
+ 32,60000.00,9899.84,41523.86,2721.83,9180.00
10
+ 33,120000.00,9899.84,101523.86,17870.48,18360.00