taxcalc 4.2.1__py3-none-any.whl → 4.3.0__py3-none-any.whl

taxcalc/records.py

@@ -6,6 +6,7 @@ Tax-Calculator tax-filing-unit Records class.
 # pylint --disable=locally-disabled records.py
 
 import os
+from pathlib import Path
 import numpy as np
 import pandas as pd
 from taxcalc.data import Data
@@ -116,9 +117,6 @@ class Records(Data):
     PUF_RATIOS_FILENAME = 'puf_ratios.csv'
     CPS_WEIGHTS_FILENAME = 'cps_weights.csv.gz'
     CPS_RATIOS_FILENAME = None
-    TMD_WEIGHTS_FILENAME = 'tmd_weights.csv.gz'
-    TMD_GROWFACTORS_FILENAME = 'tmd_growfactors.csv'
-    TMD_RATIOS_FILENAME = None
     CODE_PATH = os.path.abspath(os.path.dirname(__file__))
     VARINFO_FILE_NAME = 'records_variables.json'
     VARINFO_FILE_PATH = CODE_PATH
@@ -226,9 +224,12 @@ class Records(Data):
                        exact_calculations=exact_calculations)
 
     @staticmethod
-    def tmd_constructor(data,  # path to tmd.csv file or dataframe
-                        gfactors=GrowFactors(TMD_GROWFACTORS_FILENAME),
-                        exact_calculations=False):  # pragma: no cover
+    def tmd_constructor(
+            data_path: Path,
+            weights_path: Path,
+            growfactors_path: Path,
+            exact_calculations=False
+    ):  # pragma: no cover
         """
         Static method returns a Records object instantiated with TMD
         input data.  This works in a analogous way to Records(), which
@@ -239,14 +240,18 @@ class Records(Data):
         eliminate the need to specify all the details of the PUF input
         data.
         """
-        weights = os.path.join(Records.CODE_PATH, Records.TMD_WEIGHTS_FILENAME)
-        return Records(data=data,
-                       start_year=Records.TMDCSV_YEAR,
-                       gfactors=gfactors,
-                       weights=weights,
-                       adjust_ratios=Records.TMD_RATIOS_FILENAME,
-                       exact_calculations=exact_calculations)
-    
+        assert isinstance(data_path, Path)
+        assert isinstance(weights_path, Path)
+        assert isinstance(growfactors_path, Path)
+        return Records(
+            data=pd.read_csv(data_path),
+            start_year=Records.TMDCSV_YEAR,
+            weights=pd.read_csv(weights_path),
+            gfactors=GrowFactors(growfactors_filename=str(growfactors_path)),
+            adjust_ratios=None,
+            exact_calculations=exact_calculations,
+        )
+
     def increment_year(self):
         """
         Add one to current year, and also does
@@ -277,7 +282,7 @@ class Records(Data):
         """
         # pylint: disable=too-many-statements,no-member
         # put values in local dictionary
-        gfv = dict()
+        gfv = {}
         for name in GrowFactors.VALID_NAMES:
             gfv[name] = self.gfactors.factor_value(name, year)
         # apply values to Records variables

taxcalc/reforms/2017_law.json

@@ -0,0 +1,125 @@
+// Title: 2017-law policy extrapolated into the future as if under pre-TCJA law
+// Reform_File_Author: Martin Holmer and Cody Kallen
+// Reform_Reference: 
+// Reform_Baseline: current_law_policy.json
+// Reform_Description:
+// - Switch to unchained CPI-U calculation of 2018+ policy parameter values (0)
+// - Set pre-TCJA tax rates and brackets (1)
+// - Set pre-TCJA handling of pass-through income (2)
+// - Set pre-TCJA standard deduction and personal exemption (3)
+// - Set pre-TCJA child tax credit (CTC) and additional CTC policy (4)
+// - Set pre-TCJA other dependent credit policy parameters (5)
+// - Set pre-TCJA AMT exemption parameters (6)
+// - Set pre-TCJA above the line deduction policy (7)
+// - Set pre-TCJA itemized deduction policy (8)
+// Reform_Parameter_Map:
+// - 0: parameter_indexing_CPI_offset
+// - 1: II_rt?/II_brk? and PT_rt?/PT_brk?
+// - 2: six PT_qbid_* parameters
+// - 3: STD and II_em parameters
+// - 4: CTC_* and ACTC_* parameters
+// - 5: ODC_c parameter
+// - 6: three different AMT_em* parameters
+// - 7: three ALD_* parameters
+// - 8: seven different ID_* parameters
+// - 9: many parameters not altered by TCJA except for indexing change
+// NOTE: this reform projects pre-TCJA 2017 parameter values forward using the
+//       unchained CPI-U price index.
+{
+    "parameter_indexing_CPI_offset": {"2017": 0.0025},
+    "II_rt1": {"2018": 0.10},
+    "II_brk1": {"2017": [9325, 18650, 9325, 13350, 18650]},
+    "II_rt2": {"2018": 0.15},
+    "II_brk2": {"2017": [37950, 75900, 37950, 50800, 75900]},
+    "II_rt3": {"2018": 0.25},
+    "II_brk3": {"2017": [91900, 153100, 76550, 131200, 153100]},
+    "II_rt4": {"2018": 0.28},
+    "II_brk4": {"2017": [191650, 233350, 116675, 212500, 233350]},
+    "II_rt5": {"2018": 0.33},
+    "II_brk5": {"2017": [416700, 416700, 208350, 416700, 416700]},
+    "II_rt6": {"2018": 0.35},
+    "II_brk6": {"2017": [418400, 470700, 235350, 444550, 470700]},
+    "II_rt7": {"2018": 0.396},
+    "PT_rt1": {"2018": 0.10},
+    "PT_brk1": {"2017": [9325, 18650, 9325, 13350, 18650]},
+    "PT_rt2": {"2018": 0.15},
+    "PT_brk2": {"2017": [37950, 75900, 37950, 50800, 75900]},
+    "PT_rt3": {"2018": 0.25},
+    "PT_brk3": {"2017": [91900, 153100, 76550, 131200, 153100]},
+    "PT_rt4": {"2018": 0.28},
+    "PT_brk4": {"2017": [191650, 233350, 116675, 212500, 233350]},
+    "PT_rt5": {"2018": 0.33},
+    "PT_brk5": {"2017": [416700, 416700, 208350, 416700, 416700]},
+    "PT_rt6": {"2018": 0.35},
+    "PT_brk6": {"2017": [418400, 470700, 235350, 444550, 470700]},
+    "PT_rt7": {"2018": 0.396},
+    "PT_qbid_rt": {"2018": 0},
+    "PT_qbid_taxinc_thd": {"2018": [0, 0, 0, 0, 0]},
+    "PT_qbid_taxinc_gap": {"2018": [1, 1, 1, 1, 1]},
+    "PT_qbid_w2_wages_rt": {"2018": 0},
+    "PT_qbid_alt_w2_wages_rt": {"2018": 0},
+    "PT_qbid_alt_property_rt": {"2018": 0},
+    "STD": {"2017": [6350, 12700, 6350, 9350, 12700]},
+    "II_em": {"2017": 4050},
+    "CTC_c": {"2018": 1000},
+    "CTC_ps": {"2018": [75000, 110000, 55000, 75000, 75000]},
+    "ACTC_c": {"2018": 1000},
+    "ACTC_Income_thd": {"2018": 3000},
+    "ODC_c": {"2018": 0},
+    "AMT_em": {"2017": [54300, 84500, 42250, 54300, 84500]},
+    "AMT_em_ps": {"2017": [120700, 160900, 80450, 120700, 160900]},
+    "AMT_em_pe": {"2017": 249450},
+    "ALD_BusinessLosses_c": {"2017": [9e99, 9e99, 9e99, 9e99, 9e99]},
+    "ALD_AlimonyPaid_hc": {"2019": 0},
+    "ALD_AlimonyReceived_hc": {"2019": 1},
+    "ALD_DomesticProduction_hc": {"2018": 0},
+    "ID_prt": {"2018": 0.03},
+    "ID_crt": {"2018": 0.80},
+    "ID_Charity_crt_cash": {"2018": 0.5},
+    "ID_Casualty_hc": {"2018": 0},
+    "ID_AllTaxes_c": {"2018": [9e99, 9e99, 9e99, 9e99, 9e99]},
+    "ID_Miscellaneous_hc": {"2018": 0},
+    "ID_Medical_frt": {"2017": 0.1},
+
+    "ALD_Dependents_Child_c": {"2017": 0},
+    "ALD_Dependents_Elder_c": {"2017": 0},
+    "II_em_ps": {"2017": [261500, 313800, 156900, 287650, 313800]},
+    "STD_Dep": {"2017": 1050},
+    "STD_Aged": {"2017": [1550, 1250, 1250, 1550, 1550]},
+    "II_credit": {"2017": [0, 0, 0, 0, 0]},
+    "II_credit_ps": {"2017": [0, 0, 0, 0, 0]},
+    "II_credit_nr": {"2017": [0, 0, 0, 0, 0]},
+    "II_credit_nr_ps": {"2017": [0, 0, 0, 0, 0]},
+    "ID_Medical_c": {"2017": [9e99, 9e99, 9e99, 9e99, 9e99]},
+    "ID_StateLocalTax_c": {"2017": [9e99, 9e99, 9e99, 9e99, 9e99]},
+    "ID_RealEstate_c": {"2017": [9e99, 9e99, 9e99, 9e99, 9e99]},
+    "ID_InterestPaid_c": {"2017": [9e99, 9e99, 9e99, 9e99, 9e99]},
+    "ID_Charity_c": {"2017": [9e99, 9e99, 9e99, 9e99, 9e99]},
+    "ID_Casualty_c": {"2017": [9e99, 9e99, 9e99, 9e99, 9e99]},
+    "ID_Miscellaneous_c": {"2017": [9e99, 9e99, 9e99, 9e99, 9e99]},
+    "ID_ps": {"2017": [261500, 313800, 156900, 287650, 313800]},
+    "ID_BenefitSurtax_em": {"2017": [0, 0, 0, 0, 0]},
+    "ID_c": {"2017": [9e99, 9e99, 9e99, 9e99, 9e99]},
+    "CG_brk1": {"2017": [37950, 75900, 37950, 50800, 75900]},
+    "CG_brk2": {"2017": [418400, 470700, 235350, 444550, 470700]},
+    "CG_brk3": {"2017": [9e99, 9e99, 9e99, 9e99, 9e99]},
+    "AMT_CG_brk1": {"2017": [37950, 75900, 37950, 50800, 75900]},
+    "AMT_CG_brk2": {"2017": [418400, 470700, 235350, 444550, 470700]},
+    "AMT_CG_brk3": {"2017": [9e99, 9e99, 9e99, 9e99, 9e99]},
+    "CG_ec": {"2017": 0},
+    "AMT_child_em": {"2017": 7500},
+    "AMT_brk1": {"2017": 187800},
+    "EITC_c": {"2017": [510, 3400, 5616, 6318]},
+    "EITC_ps": {"2017": [8340, 18340, 18340, 18340]},
+    "EITC_ps_MarriedJ": {"2017": [5600, 5600, 5600, 5600]},
+    "EITC_InvestIncome_c": {"2017": 3450},
+    "ETC_pe_Single": {"2017": 66},
+    "ETC_pe_Married": {"2017": 132},
+    "CTC_new_ps": {"2017": [0, 0, 0, 0, 0]},
+    "FST_AGI_thd_lo": {"2017": [1.0e6, 1.0e6, 0.5e6, 1.0e6, 1.0e6]},
+    "FST_AGI_thd_hi": {"2017": [2.0e6, 2.0e6, 1.0e6, 2.0e6, 2.0e6]},
+    "AGI_surtax_thd": {"2017": [9e99, 9e99, 9e99, 9e99, 9e99]},
+    "UBI_u18": {"2017": 0},
+    "UBI_1820": {"2017": 0},
+    "UBI_21": {"2017": 0}
+}

taxcalc/reforms/2017_law.out.csv

@@ -0,0 +1,10 @@
+RECID,c00100,standard,c04800,iitax,payrolltax
+11,30000.00,6723.42,18988.43,554.60,4590.00
+12,60000.00,6723.42,48988.43,5935.27,9180.00
+13,460000.00,6723.42,453276.58,132718.27,32754.80
+21,60000.00,13446.83,29400.57,-2177.25,9180.00
+22,120000.00,13446.83,89400.57,8226.47,18360.00
+23,240000.00,13446.83,209400.57,44745.39,36720.00
+31,30000.00,9899.84,11523.86,-3556.63,4590.00
+32,60000.00,9899.84,41523.86,2721.83,9180.00
+33,120000.00,9899.84,101523.86,17870.48,18360.00

taxcalc/reforms/ARPA.json

@@ -0,0 +1,78 @@
+// Title: American Rescue Plan Act
+// Reform_File_Author:
+// Reform_Reference: https://www.congress.gov/117/bills/hr1319/BILLS-117hr1319enr.pdf
+// Reform_Baseline: policy_current_law.json
+// Reform_Description:
+// - Recovery Rebate Credit (1)
+// - Exclusion for UI benefits from taxable income (2)
+// - Expansion of child tax credit (3)
+// - Expansion of EITC (4)
+// - Expansion of child and dependent care credit (5)
+// - Extension of noncorporate business loss limitation (6)
+// Reform_Parameter_Map:
+// - 1: RRC_*
+// - 2: UI_*
+// - 3: CTC_*
+// - 4: EITC_*
+// - 5: CDCC_*
+// - 6: ALD_BusinessLosses_c
+{
+    "RRC_c": {"2021": 1400,
+              "2022": 0},
+    "RRC_ps": {"2021": [75000, 150000, 75000, 112500, 150000],
+               "2022": [0, 0, 0, 0, 0]},
+    "RRC_pe": {"2021": [80000, 160000, 80000, 120000, 160000],
+               "2022": [0, 0, 0, 0, 0]},
+    "UI_em": {"2020": 10200,
+              "2021": 0},
+    "UI_thd": {"2020": [150000, 150000, 150000, 150000, 150000],
+               "2021": [0, 0, 0, 0, 0]},
+    "CTC_is_refundable": {"2021": true,
+                          "2022": false},
+    "ODC_is_refundable": {"2021": true,
+                          "2022": false},
+    "CTC_include17": {"2021": true,
+                      "2022": false},
+    "CTC_new_c": {"2021": 1000,
+                  "2022": 0},
+    "CTC_new_c_under6_bonus": {"2021": 600,
+                               "2022": 0},
+    "CTC_new_for_all": {"2021": true,
+                        "2022": false},
+    "CTC_new_ps": {"2021": [75000, 150000, 75000, 112500, 150000],
+                   "2022": [0, 0, 0, 0, 0]},
+    "CTC_new_prt": {"2021": 0.05,
+                    "2022": 0},
+    "EITC_c": {"2021": [1502, 3618, 5980, 6728],
+               "2022": [560, 3733,  6064, 6935]},
+    "EITC_rt": {"2021": [0.153, 0.34, 0.4, 0.45],
+                "2022": [0.0765, 0.34, 0.4, 0.45]},
+    "EITC_ps": {"2021": [11610, 19464.12, 19464.12, 19464.12],
+                "2022": [9160, 20130, 20130, 20130]},
+    "EITC_ps_MarriedJ": {"2021": [5940, 5950, 5950, 5950],
+                         "2022": [6130, 6130, 6130, 6130]},
+    "EITC_MinEligAge": {"2021": 19,
+                        "2022": 25},
+    "EITC_MaxEligAge": {"2021": 125,
+                        "2022": 64},
+    "EITC_InvestIncome_c": {"2021": 10000, "2022": 10300},
+    "EITC_sep_filers_elig": {"2021": true},
+    "CDCC_c": {"2021": 8000,
+               "2022": 3000},
+    "CDCC_ps": {"2021": 125000,
+                "2022": 15000},
+    "CDCC_ps2": {"2021": 400000,
+                 "2022": 9e+99},
+    "CDCC_crt": {"2021": 0.5,
+                 "2022": 0.35},
+    "CDCC_refundable": {"2021": true,
+                        "2022": false},
+    "ALD_BusinessLosses_c": {"2026": [283535.22, 567070.42, 283535.22, 283535.22, 567070.42],
+                             "2027": [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]}
+}
+
+// Provisions not modeled
+// - Federal student loan debt forgiven excluded from AGI for 2021-2025
+// - Temporary credits for sick leave and family leave for self-employed filers
+// - Business and employer provisions
+// - Health insurance premium credit changes

taxcalc/reforms/ARPA.out.csv

@@ -0,0 +1,10 @@
+RECID,c00100,standard,c04800,iitax,payrolltax
+11,30000,12400,17600,114.5,4590
+12,60000,12400,47600,4462,9180
+13,460000,12400,447600,131455,32754.8
+21,60000,24800,35200,-3771,9180
+22,120000,24800,95200,4924,18360
+23,240000,24800,215200,35807,36720
+31,30000,18650,11350,-4543.93,4590
+32,60000,18650,41350,880,9180
+33,120000,18650,101350,13537,18360

taxcalc/reforms/BrownKhanna.json

@@ -0,0 +1,23 @@
+// Title: Brown-Khanna Grow American Incomes Now (GAIN) Act of 2017
+// Reform_File_Author: Matt Jensen
+// Reform_Reference: https://khanna.house.gov/media/press-releases/release-sen-sherrod-brown-and-rep-ro-khanna-introduce-landmark-legislation
+// Reform_Baseline: 2017_law.json
+// Reform_Description:
+// - Increase EITC maximum amounts (1)
+// - Increase EITC phase-in rates (2)
+// - Increase EITC phase-out rate for childless filing units (3)
+// - Increase EITC phase-out start for childless filing units (4)
+// - Lower EITC minimim eligibility age for childless f.units from 25 to 21 (5)
+// Reform_Parameter_Map:
+// - 1: EITC_c
+// - 2: EITC_rt
+// - 3: EITC_prt
+// - 4: EITC_ps
+// - 5: EITC_MinEligAge
+{
+    "EITC_c": {"2017": [3000, 6528, 10783, 12131]},
+    "EITC_rt": {"2017": [0.3, 0.6258, 0.768, 0.864]},
+    "EITC_prt": {"2017": [0.1598, 0.1598, 0.2106, 0.2106]},
+    "EITC_ps": {"2017": [18340, 18340, 18340, 18340]},
+    "EITC_MinEligAge": {"2017": 21}
+}

taxcalc/reforms/BrownKhanna.out.csv

@@ -0,0 +1,10 @@
+RECID,c00100,standard,c04800,iitax,payrolltax
+11,30000.00,6723.42,18988.43,-930.89,4590.00
+12,60000.00,6723.42,48988.43,5935.27,9180.00
+13,460000.00,6723.42,453276.58,132718.27,32754.80
+21,60000.00,13446.83,29400.57,-6296.60,9180.00
+22,120000.00,13446.83,89400.57,8226.47,18360.00
+23,240000.00,13446.83,209400.57,44745.39,36720.00
+31,30000.00,9899.84,11523.86,-6868.57,4590.00
+32,60000.00,9899.84,41523.86,2294.87,9180.00
+33,120000.00,9899.84,101523.86,17870.48,18360.00

taxcalc/reforms/CARES.json

@@ -0,0 +1,40 @@
+// Title: Coronavirus Aid, Relief, and Economic Security Act
+// Reform_File_Author: Jason DeBacker
+// Reform_Reference: https://www.congress.gov/116/bills/hr748/BILLS-116hr748enr.pdf
+// Reform_Baseline: policy_current_law.json
+// Reform_Description:
+// - Raise ceiling on chartitable deductions for itemizers (1)
+// - Allows an above the line deductions for charitable contributions (2)
+// - Limit charitable deductions for non-itemizers to $300 (3)
+// - Provide recovery rebate credits of $1200 per adult and $500 per child (4)
+// Reform_Parameter_Map:
+// - 1: ID_Charity_crt_cash
+// - 2: STD_allow_charity_ded_nonitemizers
+// - 3: STD_charity_ded_nonitemizers_max
+// - 4: RRC_*
+{
+    "ID_Charity_crt_cash": {"2020": 1.0, "2022": 0.6},
+    "STD_allow_charity_ded_nonitemizers": {"2020": true, "2022": false},
+    "STD_charity_ded_nonitemizers_max": {
+        "2020": [300, 600, 300, 300, 300],
+        "2022": [  0,   0,   0,   0,   0]
+    },
+    "RRC_ps": {"2020": [75000, 150000, 75000, 112500,150000],
+               "2021": [75000, 150000, 75000, 112500,150000]},
+    "RRC_prt": {"2020": 0.05, "2021": 0},
+    "RRC_c_unit": {"2020": [1200, 2400, 1200, 1200, 1200],
+                 "2021": [0, 0, 0, 0, 0]},
+    "RRC_c_kids": {"2020": 500, "2021":0}
+}
+
+// Provisions not modeled
+// - Temporary waiver of required minimum distribution rules for certain retirement plan accounts
+// - Exclusion of certain employer payments of student loans
+// - Employee retention credit for employers subject to closure due to COVID-19
+// - Delay of payment of employer payroll taxes
+// - Modifications of net operating losses
+// - Modification of limitation on losses for taxpayers other than corporations
+// - Modification of credit for prior year minimum tax liability of corporations
+// - Modifications of limitation on business interest
+// - Technical amendmentsregardign qualified improvement property
+// - Temporary exception from excise tax for alcohol used to produce hand sanitizer

taxcalc/reforms/CARES.out.csv

@@ -0,0 +1,10 @@
+RECID,c00100,standard,c04800,iitax,payrolltax
+11,30000,12400,17600,714.5,4590
+12,60000,12400,47600,5062,9180
+13,460000,12400,447600,131455,32754.8
+21,60000,24800,35200,-2571,9180
+22,120000,24800,95200,6124,18360
+23,240000,24800,215200,35807,36720
+31,30000,18650,11350,-3943.93,4590
+32,60000,18650,41350,1480,9180
+33,120000,18650,101350,14137,18360

taxcalc/reforms/ConsolidatedAppropriationsAct2021.json

@@ -0,0 +1,15 @@
+// Title: Consolidated Appropriations ACt, 2021
+// Reform_File_Author: Jason DeBacker
+// Reform_Reference: https://www.congress.gov/116/plaws/publ260/PLAW-116publ260.pdf
+// Reform_Baseline: policy_current_law.json
+// Reform_Description:
+// - Increases recovery rebate credit amount from the CARES Act by $600 for each eligible person (1)
+// Reform_Parameter_Map:
+// - 1: RRC_*
+{
+    "RRC_c_unit": {"2020": [1800, 3600, 1800, 1800, 1800],
+                 "2021": [0, 0, 0, 0, 0]},
+    "RRC_c_kids": {"2020": 1100, "2021":0}
+}
+
+

taxcalc/reforms/ConsolidatedAppropriationsAct2021.out.csv

@@ -0,0 +1,10 @@
+RECID,c00100,standard,c04800,iitax,payrolltax
+11,30000.00,12400.00,17600.00,114.50,4590.00
+12,60000.00,12400.00,47600.00,4462.00,9180.00
+13,460000.00,12400.00,447600.00,131455.00,32754.80
+21,60000.00,24800.00,35200.00,-3771.00,9180.00
+22,120000.00,24800.00,95200.00,4924.00,18360.00
+23,240000.00,24800.00,215200.00,35807.00,36720.00
+31,30000.00,18650.00,11350.00,-4543.93,4590.00
+32,60000.00,18650.00,41350.00,880.00,9180.00
+33,120000.00,18650.00,101350.00,13537.00,18360.00

taxcalc/reforms/Larson2019.json

@@ -0,0 +1,36 @@
+// Title: The Social Security 2100 Act: Rep. John Larson
+// Reform_File_Author: Anderson Frailey
+// Reform_Reference: https://larson.house.gov/social-security-2100
+// SSA Analysis: https://www.ssa.gov/OACT/solvency/LarsonBlumenthalVanHollen_20190130.pdf
+// Reform_Baseline: policy_current_law.json
+// Reform_Description:
+// - Raise threshold for Social Security benefit taxability to (1)
+// - Make wage and self-employment income above $400,000 subject to FICA taxes (2)
+// - Phase in an increase to the contribution rate starting in 2020 (3)
+// Reform_Parameter_Map:
+// - 1: SS_thd50, SS_thd85
+// - 2: SS_Earnings_thd
+// - 3: FICA_ss_trt_employer, FICA_ss_trt_employee
+{
+    "SS_thd50": {"2019": [50000, 100000, 50000, 50000, 50000]},
+    "SS_thd85": {"2019": [50000, 100000, 50000, 50000, 50000]},
+    "SS_Earnings_thd": {"2019": 400000},
+    "FICA_ss_trt_employer": {"2020": 0.0625,
+                             "2021": 0.063,
+                             "2022": 0.0635,
+                             "2023": 0.064,
+                             "2024": 0.0645,
+                             "2025": 0.065,
+                             "2026": 0.0655,
+                             "2027": 0.066,
+                             "2028": 0.0665},
+    "FICA_ss_trt_employee": {"2020": 0.0625,
+                             "2021": 0.063,
+                             "2022": 0.0635,
+                             "2023": 0.064,
+                             "2024": 0.0645,
+                             "2025": 0.065,
+                             "2026": 0.0655,
+                             "2027": 0.066,
+                             "2028": 0.0665}                
+}

taxcalc/reforms/Larson2019.out.csv

@@ -0,0 +1,10 @@
+RECID,c00100,standard,c04800,iitax,payrolltax
+11,30000,12400,17600,114.5,4620
+12,60000,12400,47600,4462,9240
+13,460000,12400,447600,131455,40392.5
+21,60000,24800,35200,-3771,9240
+22,120000,24800,95200,4924,18480
+23,240000,24800,215200,35807,36960
+31,30000,18650,11350,-4543.93,4620
+32,60000,18650,41350,880,9240
+33,120000,18650,101350,13537,18480

taxcalc/reforms/README.md

@@ -0,0 +1,22 @@
+Policy Reform Files
+-------------------
+
+This directory contains examples of policy reform files that can be
+combined and modified to create your own policy reform files that
+are stored on your local computer.
+
+Such policy reform files can be analyzed on your local computer by
+using the `tc` command-line interface to Tax-Calculator as described
+in the [user
+guide](https://PSLmodels.github.io/Tax-Calculator/uguide.html) or by
+writing your own Python programs that import the Tax-Calculator
+`taxcalc` package as described in the
+[cookbook](https://PSLmodels.github.io/Tax-Calculator/cookbook.html).
+
+[This
+document](https://github.com/PSLmodels/Tax-Calculator/blob/master/taxcalc/reforms/REFORMS.md#how-to-specify-a-tax-reform-in-a-json-policy-reform-file)
+provides access to several reform files that represent recent tax
+reform proposals and guidelines about how to prepare your own reform
+files.  Look in particular at the
+[FAQ](https://github.com/PSLmodels/Tax-Calculator/blob/master/taxcalc/reforms/TCJA.md#tcja-faq)
+on TCJA-related reforms.

taxcalc/reforms/REFORMS.md

@@ -0,0 +1,92 @@
+# HOW TO SPECIFY A TAX REFORM IN A JSON POLICY REFORM FILE
+
+A tax reform consists of a collection of reform provisions.  There is
+a way to specify in a text file the collection of reform provisions
+that make up a reform proposal.  When stored on your local computer,
+such reform files can be used to estimate reform effects by using the
+`--reform` option of the Tax-Calculator command-line tool `tc` or by
+using them in a Python program that imports the Tax-Calculator
+`taxcalc` package as described in the [user
+guide](https://PSLmodels.github.io/Tax-Calculator/uguide.html).
+
+Here we provide links to several reform files that specify historical
+reform proposals, and then provide a more general explanation of the
+structure and syntax of reform files.
+
+## Tax Reforms Defined Relative to TCJA Policy
+
+Note that the current-law (that is, TCJA) values of each tax policy
+parameter are shown in the [Policy Parameters section of the user
+documentation](https://PSLmodels.github.io/Tax-Calculator/index.html#pol).
+
+- [Pre-TCJA Policy](2017_law.json)
+
+- [Larson Social Security 2100 Act](Larson2019.json)
+
+- [Sanders-DeFazio Social Security Expansion Act](SandersDeFazio.json)
+
+## Tax Reforms Defined Relative to pre-TCJA Policy
+
+Read the answer to [Question 1 in this
+FAQ](https://github.com/PSLmodels/Tax-Calculator/issues/1830)
+to see how to use the compound-reform techique to analyze the reforms
+in this section.
+
+- [2016 Trump Campaign Tax Plan](Trump2016.json)
+
+- [2016 Clinton Campaign Tax Plan](Clinton2016.json)
+
+- [2017 Trump Administration Tax Plan](Trump2017.json)
+
+- [2017 Brown-Khanna GAIN Act](BrownKhanna.json)
+
+- [2017 Simplifying America's Tax System (Renacci)](Renacci.json)
+
+- [2017 Tax Cuts and Jobs Act, as passed by Congress](TCJA.json)
+
+## Structure and Syntax of Reform Files
+
+The reform files are JSON files.  JSON, which stands for JavaScript
+Object Notation, is an easy and widely used way to specify structured
+information.  First we provide an abstract example of a JSON reform
+file with some explanation, and then we provide links to a few
+hypothetical reform files that illustrate their expressive range.
+
+Here is an abstract example of a tax reform proposal that consists of
+several reform provisions.  The structure of this file is as follows:
+
+```
+{
+    <parameter_name>: {<calyear>: <parameter-value>,
+                       ...,
+                       <calyear>: <parameter-value>},
+    <parameter_name>: {<calyear>: <parameter-value>},
+    ...,
+    <parameter_name>: {<calyear>: <parameter-value>,
+                       ...,
+                       <calyear>: <parameter-value>}
+}
+```
+
+Notice each pair of reform provision is separated by commas.
+Each reform provision may have one or multiple year-value pairs.
+Also, the <parameter_name> and <calyear> must be enclosed in quotes (").
+The <parameter_value> is NOT enclosed in brackets when
+the <parameter_value> is a scalar and is enclosed in single brackets when
+the <parameter_value> is a vector.  The most common vector of values
+is one that varies by filing status (MARS) with the vector containing
+five parameter values for single, married filing joint, married filing
+separate, head of household, widow.
+
+The following hypothetical payroll tax reforms, all of which are
+defined relative to pre-TCJA policy, illustrate the flexibility that
+reform files provide in expressing complex tax reforms.
+
+[Raise OASDI and HI payroll tax rates](ptaxes0.json)
+
+[Raise OASDI maximum taxable earnings](ptaxes1.json)
+
+[Eliminate OASDI maximum taxable earnings](ptaxes2.json)
+
+[Raise Additional Medicare Tax (Form 8959) tax rate and
+thresholds and index thresholds](ptaxes3.json)

taxcalc/reforms/Renacci.json

@@ -0,0 +1,61 @@
+// Title: Simplifying America's Tax System (Renacci)
+// Reform_File_Author: Hank Doupe
+// Reform_Reference: http://renacci.house.gov/_cache/files/7eeb81fe-f245-42c0-8de4-055ebf4c12e9/sats-white-paper.pdf
+// Reform_Baseline: 2017_law.json
+// Reform_Description:
+//   - Number of brackets reduced to 3 (1)
+//   - Standard deduction increased (2)
+//   - Personal exemption increased (3)
+//   - Eliminate all deductions except charitable and mortgage interest (4)
+//   - Cap mortgage interest deduction (4)
+//       This limit was calculated by multiplying $500,000 by
+//       the current APR (%3.946 as of 5/24/2017)
+//   - Repeal Alternative Minimum Tax (5)
+//   - Capital gains and dividends are treated the same as ordinary income (6)
+//   - Increase in EITC (7)
+// Reform_Parameter_Map:
+//   1: II_rt*, II_brk*
+//   2: STD
+//   3: II_em
+//   4: ID*
+//   5: AMT_rt*
+//   6: CG_nodiff
+//   7: EITC_c
+{
+    "II_rt1": {"2017": 0.1},
+    "II_brk1": {"2017": [50000,100000,50000,50000,50000]},
+    "II_rt2": {"2017": 0.25},
+    "II_brk2": {"2017": [750000,1500000,750000,750000,750000]},
+    "II_rt3": {"2017": 0.35},
+    "II_brk3": {"2017": [9e99,9e99,9e99,9e99,9e99]},
+    "II_rt4": {"2017": 0.35},
+    "II_brk4": {"2017": [9e99,9e99,9e99,9e99,9e99]},
+    "II_rt5": {"2017": 0.35},
+    "II_brk5": {"2017": [9e99,9e99,9e99,9e99,9e99]},
+    "II_rt6": {"2017": 0.35},
+    "II_brk6": {"2017": [9e99,9e99,9e99,9e99,9e99]},
+    "II_rt7": {"2017": 0.35},
+    "II_brk7": {"2017": [9e99,9e99,9e99,9e99,9e99]},
+    "STD": {"2017": [15000,30000,15000,15000,15000]},
+    "II_em": {"2017": 5000},
+    "ID_StateLocalTax_hc": {"2017": 1},
+    "ID_Medical_hc": {"2017": 1},
+    "ID_Casualty_hc": {"2017": 1},
+    "ID_Miscellaneous_hc": {"2017": 1},
+    "ID_RealEstate_hc": {"2017": 1},
+    "ID_InterestPaid_c": {
+        "2017": [19730.0, 19730.0, 19730.0, 19730.0, 19730.0]
+    },
+    "AMT_rt1": {"2017": 0},
+    "AMT_rt2": {"2017": 0},
+    "CG_nodiff": {"2017": true},
+    "EITC_c": {"2017": [1020, 4760, 7862, 8845]}
+}
+// Note: Due to lack of detail, data, or modeling capability,
+// many provisions cannot be scored.
+// These omitted provisions include:
+//   - Repeal of the corporate income tax
+//   - 7% tax on business activities (credit-invoice value-added tax)
+//   - One time tax on accumulated foreign earnings abroad
+//   - The following was included in the feedback section:
+//       - 9. Considers a border-adjustable-goods-and-services tax

taxcalc/reforms/Renacci.out.csv

@@ -0,0 +1,10 @@
+RECID,c00100,standard,c04800,iitax,payrolltax
+11,30000.00,15882.08,8823.89,-917.61,4590.00
+12,60000.00,15882.08,38823.89,2082.39,9180.00
+13,460000.00,15882.08,444117.92,103088.44,32754.80
+21,60000.00,31764.18,7059.70,-5920.62,9180.00
+22,120000.00,31764.18,67059.70,1605.97,18360.00
+23,240000.00,31764.18,187059.70,30882.84,36720.00
+31,30000.00,15882.08,3529.86,-5796.01,4590.00
+32,60000.00,15882.08,33529.86,552.99,9180.00
+33,120000.00,15882.08,93529.86,14016.42,18360.00