taxcalc 4.2.1__py3-none-any.whl → 4.3.0__py3-none-any.whl
This diff represents the content of publicly available package versions that have been released to one of the supported registries. The information contained in this diff is provided for informational purposes only and reflects changes between package versions as they appear in their respective public registries.
- taxcalc/__init__.py +1 -1
- taxcalc/assumptions/ASSUMPTIONS.md +53 -0
- taxcalc/assumptions/README.md +17 -0
- taxcalc/assumptions/economic_assumptions_template.json +77 -0
- taxcalc/calcfunctions.py +7 -4
- taxcalc/data.py +10 -5
- taxcalc/policy.py +1 -1
- taxcalc/policy_current_law.json +4649 -288
- taxcalc/records.py +20 -15
- taxcalc/reforms/2017_law.json +125 -0
- taxcalc/reforms/2017_law.out.csv +10 -0
- taxcalc/reforms/ARPA.json +78 -0
- taxcalc/reforms/ARPA.out.csv +10 -0
- taxcalc/reforms/BrownKhanna.json +23 -0
- taxcalc/reforms/BrownKhanna.out.csv +10 -0
- taxcalc/reforms/CARES.json +40 -0
- taxcalc/reforms/CARES.out.csv +10 -0
- taxcalc/reforms/ConsolidatedAppropriationsAct2021.json +15 -0
- taxcalc/reforms/ConsolidatedAppropriationsAct2021.out.csv +10 -0
- taxcalc/reforms/Larson2019.json +36 -0
- taxcalc/reforms/Larson2019.out.csv +10 -0
- taxcalc/reforms/README.md +22 -0
- taxcalc/reforms/REFORMS.md +92 -0
- taxcalc/reforms/Renacci.json +61 -0
- taxcalc/reforms/Renacci.out.csv +10 -0
- taxcalc/reforms/SandersDeFazio.json +15 -0
- taxcalc/reforms/SandersDeFazio.out.csv +10 -0
- taxcalc/reforms/TCJA.json +160 -0
- taxcalc/reforms/TCJA.md +48 -0
- taxcalc/reforms/TCJA.out.csv +10 -0
- taxcalc/reforms/Trump2016.json +71 -0
- taxcalc/reforms/Trump2016.out.csv +10 -0
- taxcalc/reforms/Trump2017.json +51 -0
- taxcalc/reforms/Trump2017.out.csv +10 -0
- taxcalc/reforms/archive/Clinton2016.json +56 -0
- taxcalc/reforms/archive/RyanBrady.json +104 -0
- taxcalc/reforms/archive/TCJA_House.json +144 -0
- taxcalc/reforms/archive/TCJA_House_Amended.json +152 -0
- taxcalc/reforms/archive/TCJA_Reconciliation.json +187 -0
- taxcalc/reforms/archive/TCJA_Senate.json +116 -0
- taxcalc/reforms/archive/TCJA_Senate_111417.json +169 -0
- taxcalc/reforms/archive/TCJA_Senate_120117.json +174 -0
- taxcalc/reforms/cases.csv +10 -0
- taxcalc/reforms/clp.out.csv +10 -0
- taxcalc/reforms/ext.json +59 -0
- taxcalc/reforms/growfactors_ext.csv +65 -0
- taxcalc/reforms/ptaxes0.json +37 -0
- taxcalc/reforms/ptaxes0.out.csv +10 -0
- taxcalc/reforms/ptaxes1.json +21 -0
- taxcalc/reforms/ptaxes1.out.csv +10 -0
- taxcalc/reforms/ptaxes2.json +18 -0
- taxcalc/reforms/ptaxes2.out.csv +10 -0
- taxcalc/reforms/ptaxes3.json +28 -0
- taxcalc/reforms/ptaxes3.out.csv +10 -0
- taxcalc/taxcalcio.py +44 -22
- taxcalc/tests/benefits_expect.csv +169 -0
- taxcalc/tests/cmpi_cps_expect.txt +132 -0
- taxcalc/tests/cmpi_puf_expect.txt +132 -0
- taxcalc/tests/conftest.py +143 -0
- taxcalc/tests/cpscsv_agg_expect.csv +26 -0
- taxcalc/tests/puf_var_correl_coeffs_2016.csv +80 -0
- taxcalc/tests/puf_var_wght_means_by_year.csv +80 -0
- taxcalc/tests/pufcsv_agg_expect.csv +26 -0
- taxcalc/tests/pufcsv_mtr_expect.txt +63 -0
- taxcalc/tests/reforms.json +649 -0
- taxcalc/tests/reforms_expect.csv +65 -0
- taxcalc/tests/test_4package.py +67 -0
- taxcalc/tests/test_benefits.py +86 -0
- taxcalc/tests/test_calcfunctions.py +871 -0
- taxcalc/tests/test_calculator.py +1021 -0
- taxcalc/tests/test_compare.py +336 -0
- taxcalc/tests/test_compatible_data.py +338 -0
- taxcalc/tests/test_consumption.py +144 -0
- taxcalc/tests/test_cpscsv.py +163 -0
- taxcalc/tests/test_data.py +133 -0
- taxcalc/tests/test_decorators.py +332 -0
- taxcalc/tests/test_growdiff.py +102 -0
- taxcalc/tests/test_growfactors.py +94 -0
- taxcalc/tests/test_parameters.py +617 -0
- taxcalc/tests/test_policy.py +1557 -0
- taxcalc/tests/test_puf_var_stats.py +194 -0
- taxcalc/tests/test_pufcsv.py +385 -0
- taxcalc/tests/test_records.py +234 -0
- taxcalc/tests/test_reforms.py +386 -0
- taxcalc/tests/test_responses.py +41 -0
- taxcalc/tests/test_taxcalcio.py +755 -0
- taxcalc/tests/test_utils.py +792 -0
- taxcalc/validation/CSV_INPUT_VARS.md +29 -0
- taxcalc/validation/CSV_OUTPUT_VARS.md +63 -0
- taxcalc/validation/README.md +68 -0
- taxcalc/validation/taxsim35/Differences_Explained.md +54 -0
- taxcalc/validation/taxsim35/README.md +139 -0
- taxcalc/validation/taxsim35/expected_differences/a17-taxdiffs-expect.csv +25 -0
- taxcalc/validation/taxsim35/expected_differences/a18-taxdiffs-expect.csv +25 -0
- taxcalc/validation/taxsim35/expected_differences/a19-taxdiffs-expect.csv +25 -0
- taxcalc/validation/taxsim35/expected_differences/a20-taxdiffs-expect.csv +25 -0
- taxcalc/validation/taxsim35/expected_differences/a21-taxdiffs-expect.csv +25 -0
- taxcalc/validation/taxsim35/expected_differences/b17-taxdiffs-expect.csv +25 -0
- taxcalc/validation/taxsim35/expected_differences/b18-taxdiffs-expect.csv +25 -0
- taxcalc/validation/taxsim35/expected_differences/b19-taxdiffs-expect.csv +25 -0
- taxcalc/validation/taxsim35/expected_differences/b20-taxdiffs-expect.csv +25 -0
- taxcalc/validation/taxsim35/expected_differences/b21-taxdiffs-expect.csv +25 -0
- taxcalc/validation/taxsim35/expected_differences/c17-taxdiffs-expect.csv +25 -0
- taxcalc/validation/taxsim35/expected_differences/c18-taxdiffs-expect.csv +25 -0
- taxcalc/validation/taxsim35/expected_differences/c19-taxdiffs-expect.csv +25 -0
- taxcalc/validation/taxsim35/input_setup.py +67 -0
- taxcalc/validation/taxsim35/main_comparison.py +183 -0
- taxcalc/validation/taxsim35/prepare_taxcalc_input.py +161 -0
- taxcalc/validation/taxsim35/process_taxcalc_output.py +140 -0
- taxcalc/validation/taxsim35/taxsim_emulation.json +49 -0
- taxcalc/validation/taxsim35/taxsim_input.py +321 -0
- taxcalc/validation/taxsim35/tc_sims.py +98 -0
- taxcalc/validation/taxsim35/tests_35.py +80 -0
- taxcalc/validation/tests_35.sh +13 -0
- {taxcalc-4.2.1.dist-info → taxcalc-4.3.0.dist-info}/METADATA +3 -4
- taxcalc-4.3.0.dist-info/RECORD +139 -0
- {taxcalc-4.2.1.dist-info → taxcalc-4.3.0.dist-info}/WHEEL +1 -1
- taxcalc/tmd_growfactors.csv +0 -55
- taxcalc/tmd_weights.csv.gz +0 -0
- taxcalc-4.2.1.dist-info/RECORD +0 -34
- {taxcalc-4.2.1.dist-info → taxcalc-4.3.0.dist-info}/LICENSE +0 -0
- {taxcalc-4.2.1.dist-info → taxcalc-4.3.0.dist-info}/entry_points.txt +0 -0
- {taxcalc-4.2.1.dist-info → taxcalc-4.3.0.dist-info}/top_level.txt +0 -0
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// Title: Tax Cuts and Jobs Act, House version, Chairman's mark (as of 11-3-17)
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// Reform_File_Author: Cody Kallen
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// Reform_Reference: https://waysandmeans.house.gov/wp-content/uploads/2017/11/20171106-Amendment-in-the-Nature-of-a-Substitute-to-H.R.-1.pdf
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// Reform_Baseline: 2017_law.json
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// Reform_Description:
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// - New personal income tax schedule (regular/non-AMT/non-pass-through) (1)
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// - New pass-through income tax schedule, with qualifying rules (2)
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// - New standard deductions (3)
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// - Repeal personal exemption (4)
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// - New nonrefundable credits, phase-out with child tax credit (5)
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// - Repeal Alternative Minimum Tax (6)
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// - Minor changes to capital brackets for long-term gains and dividends (7)
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// - Changes to above-the-line deductions (8)
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// - Changes to itemized deductions (9)
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// - Repeal of certain credits (10)
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// - Adopt Chained CPI for parameter indexing (11)
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// Reform_Parameter_Map:
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// - 1: _II_rt*
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// - 2: _PT_rt*
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// - 3: _STD, _STD_Dep, _STD_Aged (can safely ignore WARNINGs about _STD_Dep values)
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// - 4: _II_em
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// - 5: _DependentCredit_*, _FilerCredit_c, _CTC_ps
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// - 6: _AMT_rt*
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// - 7: _CG_brk*
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// - 8: _ALD_*
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// - 9: _ID_*
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// - 10: _CR_SchR_hc, _LLC_Ecpense_c
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// - 11: _cpi_offset
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{
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"policy": {
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"_II_rt1":
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{"2018": [0.12]},
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"_II_rt2":
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{"2018": [0.25]},
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"_II_rt3":
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{"2018": [0.35]},
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"_II_rt4":
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{"2018": [0.396]},
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"_II_rt5":
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{"2018": [0.456]},
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"_II_rt6":
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{"2018": [0.396]},
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"_II_rt7":
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{"2018": [0.396]},
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"_II_brk1":
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{"2018": [[45000, 90000, 45000, 67500, 90000]]},
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"_II_brk2":
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{"2018": [[200000, 260000, 130000, 200000, 260000]]},
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"_II_brk3":
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{"2018": [[500000, 1000000, 500000, 500000, 1000000]]},
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"_II_brk4":
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{"2018": [[1000000, 1200000, 1000000, 1000000, 1200000]]},
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"_II_brk5":
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{"2018": [[1207000, 1614000, 1207000, 1310500, 1614000]]},
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"_II_brk6":
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{"2018": [[2000000, 2000000, 2000000, 2000000, 2000000]]},
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"_PT_rt1":
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{"2018": [0.12]},
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"_PT_rt2":
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{"2018": [0.25]},
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"_PT_rt3":
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{"2018": [0.25]},
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"_PT_rt4":
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{"2018": [0.25]},
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"_PT_rt5":
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{"2018": [0.31]},
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"_PT_rt6":
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{"2018": [0.25]},
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"_PT_rt7":
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{"2018": [0.25]},
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"_PT_brk1":
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{"2018": [[45000, 90000, 45000, 67500, 90000]]},
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"_PT_brk2":
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{"2018": [[200000, 260000, 130000, 200000, 260000]]},
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"_PT_brk3":
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{"2018": [[500000, 1000000, 500000, 500000, 1000000]]},
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"_PT_brk4":
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{"2018": [[1000000, 1200000, 1000000, 1000000, 1200000]]},
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"_PT_brk5":
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{"2018": [[1207000, 1614000, 1207000, 1310500, 1614000]]},
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"_PT_brk6":
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{"2018": [[2000000, 2000000, 2000000, 2000000, 2000000]]},
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"_PT_EligibleRate_active":
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{"2018": [0.3]},
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"_PT_EligibleRate_passive":
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{"2018": [1.0]},
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"_PT_wages_active_income":
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{"2018": [true]},
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"_PT_top_stacking":
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{"2018": [false]},
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"_STD":
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{"2018": [[12000, 24000, 12000, 18000, 24000]]},
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"_STD_Dep":
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{"2018": [500]},
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"_STD_Aged":
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{"2018": [[0, 0, 0, 0, 0]]},
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"_II_em":
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{"2018": [0]},
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"_CTC_ps":
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{"2018": [[115000, 230000, 115000, 115000, 115000]]},
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"_CTC_c":
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{"2018": [1100], "2019": [1200], "2023": [1300], "2027": [1400]},
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"_DependentCredit_Child_c":
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{"2018": [500], "2019": [400], "2023": [300], "2027": [200]},
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"_DependentCredit_Nonchild_c":
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{"2018": [300], "2023": [0]},
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"_DependentCredit_before_CTC":
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{"2018": [true]},
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"_FilerCredit_c":
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{"2018": [[300, 600, 300, 300, 300]], "2023": [[0, 0, 0, 0, 0]]},
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"_AMT_rt1":
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{"2018": [0]},
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"_AMT_rt2":
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{"2018": [0]},
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"_CG_brk1":
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{"2018": [[38600, 77200, 38600, 51700, 77200]]},
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"_CG_brk2":
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{"2018": [[425800, 479000, 239500, 452400, 479000]]},
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"_ALD_DomesticProduction_hc":
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{"2018": [1]},
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"_ALD_StudentLoan_hc":
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{"2018": [1]},
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"_ALD_Tuition_hc":
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{"2018": [1]},
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"_ID_prt":
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{"2018": [0]},
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"_ID_StateLocalTax_hc":
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{"2018": [1]},
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"_ID_RealEstate_c":
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{"2018": [[10000, 10000, 10000, 10000, 10000]]},
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"_ID_Casualty_hc":
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{"2018": [1]},
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"_ID_Medical_hc":
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{"2018": [1]},
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"_ID_Miscellaneous_hc":
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{"2018": [1]},
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"_CR_SchR_hc":
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{"2018": [1]},
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"_LLC_Expense_c":
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{"2018": [0]},
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"_cpi_offset":
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{"2017": [-0.0025]}
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}
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}
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// Title: Tax Cuts and Jobs Act, House version, Amended (as of 11-9-17)
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// Reform_File_Author: Cody Kallen and Matt Jensen
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// Reform_Reference: https://waysandmeans.house.gov/chairman-brady-offers-second-amendment-tax-cuts-jobs-act/
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// Reform_Baseline: 2017_law.json
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// Reform_Description:
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// - New personal income tax schedule (regular/non-AMT/non-pass-through) (1)
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// - New pass-through income tax schedule, with approximated qualifying rules (2)
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// - New standard deductions (3)
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// - Repeal personal exemption (4)
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// - New nonrefundable credits, phase-out with child tax credit (5)
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// - Repeal Alternative Minimum Tax (6)
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// - Minor changes to capital brackets for long-term gains and dividends (7)
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// - Changes to above-the-line deductions (8)
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// - Changes to itemized deductions (9)
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// - Repeal of certain credits (10)
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// - Adopt Chained CPI for parameter indexing (11)
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// Reform_Parameter_Map:
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// - 1: _II_rt*
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// - 2: _PT_rt*
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// - 3: _STD, _STD_Dep, _STD_Aged (can safely ignore WARNINGs about _STD_Dep values)
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// - 4: _II_em
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// - 5: _DependentCredit_*, _FilerCredit_c, _CTC_ps
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// - 6: _AMT_rt*
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// - 7: _CG_brk*
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// - 8: _ALD_*
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// - 9: _ID_*
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// - 10: _CR_SchR_hc, _LLC_Ecpense_c
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// - 11: _cpi_offset
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{
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"policy": {
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"_II_rt1":
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{"2018": [0.12]},
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"_II_rt2":
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{"2018": [0.25]},
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"_II_rt3":
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{"2018": [0.35]},
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"_II_rt4":
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{"2018": [0.396]},
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"_II_rt5":
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{"2018": [0.456]},
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"_II_rt6":
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{"2018": [0.396]},
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"_II_rt7":
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{"2018": [0.396]},
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"_II_brk1":
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{"2018": [[45000, 90000, 45000, 67500, 90000]]},
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"_II_brk2":
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{"2018": [[200000, 260000, 130000, 200000, 260000]]},
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"_II_brk3":
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{"2018": [[500000, 1000000, 500000, 500000, 1000000]]},
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"_II_brk4":
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{"2018": [[1000000, 1200000, 1000000, 1000000, 1200000]]},
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"_II_brk5":
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{"2018": [[1207000, 1614000, 1207000, 1310500, 1614000]]},
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"_II_brk6":
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{"2018": [[9e99, 9e99, 9e99, 9e99, 9e99]]},
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"_PT_rt1":
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{"2018": [0.11],
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"2020": [0.10],
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"2022": [0.09]},
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"_PT_rt2":
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{"2018": [0.12]},
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"_PT_rt3":
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{"2018": [0.25]},
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"_PT_rt4":
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{"2018": [0.26],
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"2020": [0.27],
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"2022": [0.28]},
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"_PT_rt5":
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"_PT_rt6":
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"_PT_rt8":
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{"2018": [0.25]},
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+
"_PT_brk1":
|
78
|
+
{"2018": [[37500, 75000, 37500, 56250, 75000]]},
|
79
|
+
"_PT_brk2":
|
80
|
+
{"2018": [[45000, 90000, 45000, 67500, 90000]]},
|
81
|
+
"_PT_brk3":
|
82
|
+
{"2018": [[75000, 150000, 75000, 112500, 150000]]},
|
83
|
+
"_PT_brk4":
|
84
|
+
{"2018": [[112500, 225000, 112500, 168750, 225000]]},
|
85
|
+
"_PT_brk5":
|
86
|
+
{"2018": [[1000000, 1200000, 1000000, 1000000, 1200000]]},
|
87
|
+
"_PT_brk6":
|
88
|
+
{"2018": [[1207000, 1614000, 1207000, 1310500, 1614000]]},
|
89
|
+
"_PT_brk7":
|
90
|
+
{"2018": [[9e99, 9e99, 9e99, 9e99, 9e99]]},
|
91
|
+
"_PT_EligibleRate_active":
|
92
|
+
{"2018": [0.3]},
|
93
|
+
"_PT_EligibleRate_passive":
|
94
|
+
{"2018": [1.0]},
|
95
|
+
"_PT_wages_active_income":
|
96
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+
{"2018": [true]},
|
97
|
+
"_PT_top_stacking":
|
98
|
+
{"2018": [false]},
|
99
|
+
"_STD":
|
100
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+
{"2018": [[12000, 24000, 12000, 18000, 24000]]},
|
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+
"_STD_Dep":
|
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+
{"2018": [500]},
|
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+
"_STD_Aged":
|
104
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+
{"2018": [[0, 0, 0, 0, 0]]},
|
105
|
+
"_II_em":
|
106
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+
{"2018": [0]},
|
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+
"_CTC_ps":
|
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+
{"2018": [[115000, 230000, 115000, 115000, 115000]]},
|
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|
+
"_CTC_c":
|
110
|
+
{"2018": [1100], "2019": [1200], "2023": [1300], "2027": [1400]},
|
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|
+
"_DependentCredit_Child_c":
|
112
|
+
{"2018": [500], "2019": [400], "2023": [300], "2027": [200]},
|
113
|
+
"_DependentCredit_Nonchild_c":
|
114
|
+
{"2018": [300], "2023": [0]},
|
115
|
+
"_DependentCredit_before_CTC":
|
116
|
+
{"2018": [true]},
|
117
|
+
"_FilerCredit_c":
|
118
|
+
{"2018": [[300, 600, 300, 300, 300]], "2023": [[0, 0, 0, 0, 0]]},
|
119
|
+
"_AMT_rt1":
|
120
|
+
{"2018": [0]},
|
121
|
+
"_AMT_rt2":
|
122
|
+
{"2018": [0]},
|
123
|
+
"_CG_brk1":
|
124
|
+
{"2018": [[38600, 77200, 38600, 51700, 77200]]},
|
125
|
+
"_CG_brk2":
|
126
|
+
{"2018": [[425800, 479000, 239500, 452400, 479000]]},
|
127
|
+
"_ALD_DomesticProduction_hc":
|
128
|
+
{"2018": [1]},
|
129
|
+
"_ALD_StudentLoan_hc":
|
130
|
+
{"2018": [1]},
|
131
|
+
"_ALD_Tuition_hc":
|
132
|
+
{"2018": [1]},
|
133
|
+
"_ID_prt":
|
134
|
+
{"2018": [0]},
|
135
|
+
"_ID_StateLocalTax_hc":
|
136
|
+
{"2018": [1]},
|
137
|
+
"_ID_RealEstate_c":
|
138
|
+
{"2018": [[10000, 10000, 10000, 10000, 10000]]},
|
139
|
+
"_ID_Casualty_hc":
|
140
|
+
{"2018": [1]},
|
141
|
+
"_ID_Medical_hc":
|
142
|
+
{"2018": [1]},
|
143
|
+
"_ID_Miscellaneous_hc":
|
144
|
+
{"2018": [1]},
|
145
|
+
"_CR_SchR_hc":
|
146
|
+
{"2018": [1]},
|
147
|
+
"_LLC_Expense_c":
|
148
|
+
{"2018": [0]},
|
149
|
+
"_cpi_offset":
|
150
|
+
{"2017": [-0.0025]}
|
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|
+
}
|
152
|
+
}
|
@@ -0,0 +1,187 @@
|
|
1
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+
// Title: Tax Cuts and Jobs Act, Reconciliation version
|
2
|
+
// Reform_File_Author: Cody Kallen
|
3
|
+
// Reform_Reference: http://docs.house.gov/billsthisweek/20171218/CRPT-115HRPT-466.pdf
|
4
|
+
// Reform_Baseline: 2017_law.json
|
5
|
+
// Reform_Description:
|
6
|
+
// - New personal income tax schedule (regular/non-AMT/non-pass-through) (1)
|
7
|
+
// - New pass-through income tax schedule (2)
|
8
|
+
// - New standard deductions (3)
|
9
|
+
// - Repeal personal exemption (4)
|
10
|
+
// - Modification to child tax credit, nonrefundable dependent credits (5)
|
11
|
+
// - Modification of Alternative Minimum Tax exemption (6)
|
12
|
+
// - Changes to certain above the line deductions (7)
|
13
|
+
// - Changes to itemized deductions (8)
|
14
|
+
// - Switch to chained CPI from CPI-U for tax parameter adjustment (9)
|
15
|
+
// Reform_Parameter_Map:
|
16
|
+
// - 1: _II_*
|
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_*
|
23
|
+
// - 8: _ID_* (can safely ignore WARNINGs about values for several parameters)
|
24
|
+
// - 9: _cpi_offset
|
25
|
+
// Note: _II_rt*, _PT_rt*, _STD and _II_em are rounded to the nearest integer value.
|
26
|
+
{
|
27
|
+
"policy": {
|
28
|
+
"_II_rt1":
|
29
|
+
{"2018": [0.1],
|
30
|
+
"2026": [0.1]},
|
31
|
+
"_II_rt2":
|
32
|
+
{"2018": [0.12],
|
33
|
+
"2026": [0.15]},
|
34
|
+
"_II_rt3":
|
35
|
+
{"2018": [0.22],
|
36
|
+
"2026": [0.25]},
|
37
|
+
"_II_rt4":
|
38
|
+
{"2018": [0.24],
|
39
|
+
"2026": [0.28]},
|
40
|
+
"_II_rt5":
|
41
|
+
{"2018": [0.32],
|
42
|
+
"2026": [0.33]},
|
43
|
+
"_II_rt6":
|
44
|
+
{"2018": [0.35],
|
45
|
+
"2026": [0.35]},
|
46
|
+
"_II_rt7":
|
47
|
+
{"2018": [0.37],
|
48
|
+
"2026": [0.396]},
|
49
|
+
"_II_brk1":
|
50
|
+
{"2018": [[9525, 19050, 9525, 13600, 19050]],
|
51
|
+
"2026": [[11242, 22484, 11242, 16094, 22484]]},
|
52
|
+
"_II_brk2":
|
53
|
+
{"2018": [[38700, 77400, 38700, 51800, 77400]],
|
54
|
+
"2026": [[45751, 91502, 45751, 61242, 91502]]},
|
55
|
+
"_II_brk3":
|
56
|
+
{"2018": [[82500, 165000, 82500, 82500, 165000]],
|
57
|
+
"2026": [[110791, 184571, 92286, 158169, 184571]]},
|
58
|
+
"_II_brk4":
|
59
|
+
{"2018": [[157500, 315000, 157500, 157500, 315000]],
|
60
|
+
"2026": [[231045, 281317, 140659, 256181, 281317]]},
|
61
|
+
"_II_brk5":
|
62
|
+
{"2018": [[200000, 400000, 200000, 200000, 400000]],
|
63
|
+
"2026": [[502356, 502356, 251178, 502356, 502356]]},
|
64
|
+
"_II_brk6":
|
65
|
+
{"2018": [[500000, 600000, 300000, 500000, 500000]],
|
66
|
+
"2026": [[504406 ,567457, 283728, 535931, 567457]]},
|
67
|
+
"_PT_rt1":
|
68
|
+
{"2018": [0.1],
|
69
|
+
"2026": [0.1]},
|
70
|
+
"_PT_rt2":
|
71
|
+
{"2018": [0.12],
|
72
|
+
"2026": [0.15]},
|
73
|
+
"_PT_rt3":
|
74
|
+
{"2018": [0.22],
|
75
|
+
"2026": [0.25]},
|
76
|
+
"_PT_rt4":
|
77
|
+
{"2018": [0.24],
|
78
|
+
"2026": [0.28]},
|
79
|
+
"_PT_rt5":
|
80
|
+
{"2018": [0.32],
|
81
|
+
"2026": [0.33]},
|
82
|
+
"_PT_rt6":
|
83
|
+
{"2018": [0.35],
|
84
|
+
"2026": [0.35]},
|
85
|
+
"_PT_rt7":
|
86
|
+
{"2018": [0.37],
|
87
|
+
"2026": [0.396]},
|
88
|
+
"_PT_brk1":
|
89
|
+
{"2018": [[9525, 19050, 9525, 13600, 19050]],
|
90
|
+
"2026": [[11242, 22484, 11242, 16094, 22484]]},
|
91
|
+
"_PT_brk2":
|
92
|
+
{"2018": [[38700, 77400, 38700, 51800, 77400]],
|
93
|
+
"2026": [[45751, 91502, 45751, 61242, 91502]]},
|
94
|
+
"_PT_brk3":
|
95
|
+
{"2018": [[82500, 165000, 82500, 82500, 165000]],
|
96
|
+
"2026": [[110791, 184571, 92286, 158169, 184571]]},
|
97
|
+
"_PT_brk4":
|
98
|
+
{"2018": [[157500, 315000, 157500, 157500, 315000]],
|
99
|
+
"2026": [[231045, 281317, 140659, 256181, 281317]]},
|
100
|
+
"_PT_brk5":
|
101
|
+
{"2018": [[200000, 400000, 200000, 200000, 400000]],
|
102
|
+
"2026": [[502356, 502356, 251178, 502356, 502356]]},
|
103
|
+
"_PT_brk6":
|
104
|
+
{"2018": [[500000, 600000, 300000, 500000, 500000]],
|
105
|
+
"2026": [[504406, 567457, 283728, 535931, 567457]]},
|
106
|
+
"_PT_excl_rt":
|
107
|
+
{"2018": [0.2],
|
108
|
+
"2026": [0.0]},
|
109
|
+
"_PT_excl_wagelim_rt":
|
110
|
+
{"2018": [0.5],
|
111
|
+
"2026": [9e99]},
|
112
|
+
"_PT_excl_wagelim_thd":
|
113
|
+
{"2018": [[157500, 315000, 157500, 157500, 315000]],
|
114
|
+
"2026": [[0, 0, 0, 0, 0]]},
|
115
|
+
"_PT_excl_wagelim_prt":
|
116
|
+
{"2018": [[0.00002, 0.00001, 0.00002, 0.00002, 0.00001]],
|
117
|
+
"2026": [[0, 0, 0, 0, 0]]},
|
118
|
+
"_STD":
|
119
|
+
{"2018": [[12000, 24000, 12000, 18000, 24000]],
|
120
|
+
"2026": [[7655, 15311, 7655, 11272, 15311]]},
|
121
|
+
"_II_em":
|
122
|
+
{"2018": [0],
|
123
|
+
"2026": [4883]},
|
124
|
+
"_CTC_ps":
|
125
|
+
{"2018": [[200000, 400000, 200000, 200000, 400000]],
|
126
|
+
"2026": [[75000, 110000, 55000, 75000, 75000]]},
|
127
|
+
"_CTC_c":
|
128
|
+
{"2018": [1400],
|
129
|
+
"2022": [1500],
|
130
|
+
"2025": [1600],
|
131
|
+
"2026": [1000]},
|
132
|
+
"_DependentCredit_Child_c":
|
133
|
+
{"2018": [600],
|
134
|
+
"2022": [500],
|
135
|
+
"2025": [400],
|
136
|
+
"2026": [0]},
|
137
|
+
"_DependentCredit_Nonchild_c":
|
138
|
+
{"2018": [500],
|
139
|
+
"2026": [0]},
|
140
|
+
"_DependentCredit_before_CTC":
|
141
|
+
{"2018": [true]},
|
142
|
+
"_ACTC_Income_thd":
|
143
|
+
{"2018": [2500],
|
144
|
+
"2026": [3000]},
|
145
|
+
"_AMT_em":
|
146
|
+
{"2018": [[70300, 109400, 54700, 70300, 109400]],
|
147
|
+
"2026": [[65462, 101870, 50935, 65461, 101870]]},
|
148
|
+
"_AMT_em_ps":
|
149
|
+
{"2018": [[500000, 1000000, 500000, 500000, 1000000]],
|
150
|
+
"2026": [[145511, 193974, 96987, 145511, 193974]]},
|
151
|
+
"_ALD_DomesticProduction_hc":
|
152
|
+
{"2018": [1],
|
153
|
+
"2026": [0]},
|
154
|
+
"_ALD_AlimonyPaid_hc":
|
155
|
+
{"2019": [1],
|
156
|
+
"2026": [0]},
|
157
|
+
"_ALD_AlimonyReceived_hc":
|
158
|
+
{"2019": [0],
|
159
|
+
"2026": [1]},
|
160
|
+
"_ALD_BusinessLosses_c":
|
161
|
+
{"2018": [[250000, 500000, 250000, 250000, 500000]],
|
162
|
+
"2026": [[9e99, 9e99, 9e99, 9e99, 9e99]]},
|
163
|
+
"_ID_prt":
|
164
|
+
{"2018": [0],
|
165
|
+
"2026": [0.03]},
|
166
|
+
"_ID_crt":
|
167
|
+
{"2018": [1],
|
168
|
+
"2026": [0.8]},
|
169
|
+
"_ID_Charity_crt_cash":
|
170
|
+
{"2018": [0.6],
|
171
|
+
"2026": [0.5]},
|
172
|
+
"_ID_Casualty_hc":
|
173
|
+
{"2018": [1],
|
174
|
+
"2026": [0]},
|
175
|
+
"_ID_AllTaxes_c":
|
176
|
+
{"2018": [[10000, 10000, 5000, 10000, 10000]],
|
177
|
+
"2026": [[9e99, 9e99, 9e99, 9e99, 9e99]]},
|
178
|
+
"_ID_Miscellaneous_hc":
|
179
|
+
{"2018": [1],
|
180
|
+
"2026": [0]},
|
181
|
+
"_ID_Medical_frt":
|
182
|
+
{"2017": [0.075],
|
183
|
+
"2019": [0.1]},
|
184
|
+
"_cpi_offset":
|
185
|
+
{"2017": [-0.0025]}
|
186
|
+
}
|
187
|
+
}
|
@@ -0,0 +1,116 @@
|
|
1
|
+
// Title: Tax Cuts and Jobs Act, Senate version, Chairman's mark (as of 11-9-17)
|
2
|
+
// Reform_File_Author: Cody Kallen
|
3
|
+
// Reform_Reference: https://www.finance.senate.gov/imo/media/doc/11.9.17%20Chairman's%20Mark.pdf
|
4
|
+
// Reform_Baseline: 2017_law.json
|
5
|
+
// Reform_Description:
|
6
|
+
// - New personal income tax schedule (regular/non-AMT/non-pass-through) (1)
|
7
|
+
// - New pass-through income tax schedule (2)
|
8
|
+
// - New standard deductions (3)
|
9
|
+
// - Repeal personal exemption (4)
|
10
|
+
// - Modification to child tax credit, nonrefundable dependent credits (5)
|
11
|
+
// - Repeal Alternative Minimum Tax (6)
|
12
|
+
// - Repeal of domestic production deduction
|
13
|
+
// - Changes to itemized deductions (8)
|
14
|
+
// - Adopt Chained CPI for parameter indexing (9)
|
15
|
+
// Reform_Parameter_Map:
|
16
|
+
// - 1: _II_rt*
|
17
|
+
// - 2: _PT_*
|
18
|
+
// - 3: _STD, _STD_Dep, _STD_Aged
|
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_*
|
24
|
+
// - 9: _cpi_offset
|
25
|
+
{
|
26
|
+
"policy": {
|
27
|
+
"_II_rt1":
|
28
|
+
{"2018": [0.1]},
|
29
|
+
"_II_rt2":
|
30
|
+
{"2018": [0.12]},
|
31
|
+
"_II_rt3":
|
32
|
+
{"2018": [0.225]},
|
33
|
+
"_II_rt4":
|
34
|
+
{"2018": [0.25]},
|
35
|
+
"_II_rt5":
|
36
|
+
{"2018": [0.325]},
|
37
|
+
"_II_rt6":
|
38
|
+
{"2018": [0.35]},
|
39
|
+
"_II_rt7":
|
40
|
+
{"2018": [0.385]},
|
41
|
+
"_II_brk1":
|
42
|
+
{"2018": [[9525, 19050, 9525, 13600, 19050]]},
|
43
|
+
"_II_brk2":
|
44
|
+
{"2018": [[38700, 77400, 38700, 51800, 77400]]},
|
45
|
+
"_II_brk3":
|
46
|
+
{"2018": [[60000, 120000, 60000, 60000, 120000]]},
|
47
|
+
"_II_brk4":
|
48
|
+
{"2018": [[170000, 290000, 145000, 170000, 290000]]},
|
49
|
+
"_II_brk5":
|
50
|
+
{"2018": [[200000, 390000, 195000, 200000, 390000]]},
|
51
|
+
"_II_brk6":
|
52
|
+
{"2018": [[500000, 1000000, 500000, 500000, 1000000]]},
|
53
|
+
"_PT_rt1":
|
54
|
+
{"2018": [0.1]},
|
55
|
+
"_PT_rt2":
|
56
|
+
{"2018": [0.12]},
|
57
|
+
"_PT_rt3":
|
58
|
+
{"2018": [0.225]},
|
59
|
+
"_PT_rt4":
|
60
|
+
{"2018": [0.25]},
|
61
|
+
"_PT_rt5":
|
62
|
+
{"2018": [0.325]},
|
63
|
+
"_PT_rt6":
|
64
|
+
{"2018": [0.35]},
|
65
|
+
"_PT_rt7":
|
66
|
+
{"2018": [0.385]},
|
67
|
+
"_PT_brk1":
|
68
|
+
{"2018": [[9525, 19050, 9525, 13600, 19050]]},
|
69
|
+
"_PT_brk2":
|
70
|
+
{"2018": [[38700, 77400, 38700, 51800, 77400]]},
|
71
|
+
"_PT_brk3":
|
72
|
+
{"2018": [[60000, 120000, 60000, 60000, 120000]]},
|
73
|
+
"_PT_brk4":
|
74
|
+
{"2018": [[170000, 290000, 145000, 170000, 290000]]},
|
75
|
+
"_PT_brk5":
|
76
|
+
{"2018": [[200000, 390000, 195000, 200000, 390000]]},
|
77
|
+
"_PT_brk6":
|
78
|
+
{"2018": [[500000, 1000000, 500000, 500000, 1000000]]},
|
79
|
+
"_PT_excl_rt":
|
80
|
+
{"2018": [0.174]},
|
81
|
+
"_PT_excl_wagelim_rt":
|
82
|
+
{"2018": [0.5]},
|
83
|
+
"_STD":
|
84
|
+
{"2018": [[12000, 24000, 12000, 18000, 24000]]},
|
85
|
+
"_II_em":
|
86
|
+
{"2018": [0]},
|
87
|
+
"_CTC_ps":
|
88
|
+
{"2018": [[500000, 1000000, 500000, 500000, 1000000]]},
|
89
|
+
"_CTC_c":
|
90
|
+
{"2018": [1100], "2022": [1200], "2025": [1300]},
|
91
|
+
"_DependentCredit_Child_c":
|
92
|
+
{"2018": [550], "2022": [450], "2025": [350]},
|
93
|
+
"_DependentCredit_Nonchild_c":
|
94
|
+
{"2018": [500]},
|
95
|
+
"_DependentCredit_before_CTC":
|
96
|
+
{"2018": [true]},
|
97
|
+
"_ACTC_Income_thd":
|
98
|
+
{"2018": [2500.0]},
|
99
|
+
"_AMT_rt1":
|
100
|
+
{"2018": [0]},
|
101
|
+
"_AMT_rt2":
|
102
|
+
{"2018": [0]},
|
103
|
+
"_ALD_DomesticProduction_hc":
|
104
|
+
{"2018": [1]},
|
105
|
+
"_ID_prt":
|
106
|
+
{"2018": [0]},
|
107
|
+
"_ID_StateLocalTax_hc":
|
108
|
+
{"2018": [1]},
|
109
|
+
"_ID_RealEstate_hc":
|
110
|
+
{"2018": [1]},
|
111
|
+
"_ID_Miscellaneous_hc":
|
112
|
+
{"2018": [1]},
|
113
|
+
"_cpi_offset":
|
114
|
+
{"2017": [-0.0025]}
|
115
|
+
}
|
116
|
+
}
|