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

taxcalc/tests/reforms.json

@@ -0,0 +1,649 @@
+{
+  "1": {
+      "baseline": "2017_law.json",
+      "start_year": 2015,
+      "value": {"FICA_ss_trt_employer": 0.067,
+                "FICA_ss_trt_employee": 0.067},
+      "name": "Increase OASDI payroll tax rate by 1 pts, split evenly on employer and employee sides",
+      "output_type": "payrolltax",
+      "compare_with": {}
+  },
+
+  "2": {
+      "baseline": "2017_law.json",
+      "start_year": 2015,
+      "value": {"SS_Earnings_c": 177500},
+      "name": "Increase OASDI maximum taxable earnings to $177,500",
+      "output_type": "payrolltax",
+      "compare_with": {"Budget Options": [40, 46, 49, 51]}
+  },
+
+  "3": {
+      "baseline": "2017_law.json",
+      "start_year": 2015,
+      "value": {"FICA_mc_trt_employer": 0.0195,
+                "FICA_mc_trt_employee": 0.0195},
+      "name": "Increase HI payroll tax rate by 1 pts",
+      "output_type": "payrolltax",
+      "compare_with": {"Budget Options": [73, 77, 82, 87]}
+  },
+
+  "4": {
+      "baseline": "2017_law.json",
+      "start_year": 2015,
+      "value": {"AMEDT_ec": [210000, 260000, 135000, 210000, 210000]},
+      "name": "Increase Additional Medicare Tax exclusion by $10,000",
+      "output_type": "payrolltax",
+      "compare_with": {}
+  },
+
+  "5": {
+      "baseline": "2017_law.json",
+      "start_year": 2015,
+      "value": {"AMEDT_rt": 0.01},
+      "name": "Increase Additional Medicare Tax rate by 0.1 pts",
+      "output_type": "payrolltax",
+      "compare_with": {}
+  },
+
+  "6": {
+      "baseline": "2017_law.json",
+      "start_year": 2015,
+      "value": {"SS_thd50": [0, 0, 0, 0, 0],
+                "SS_thd85": [0, 0, 0, 0, 0],
+                "SS_percentage1": 1,
+                "SS_percentage2": 1},
+      "name": "All OASDI benefits included in AGI",
+      "output_type": "iitax",
+      "compare_with": {"Tax Expenditure": [39.3, 41.5, 44.1, 46.8],
+                       "Budget Options": [35, 37, 38, 40]}
+  },
+
+  "7": {
+      "baseline": "2017_law.json",
+      "start_year": 2015,
+      "value": {"ALD_KEOGH_SEP_hc": 1},
+      "name": "No deduction for KEOGH/SEP contributions",
+      "output_type": "iitax",
+      "compare_with": {"Tax Expenditure": [8.7, 10.0, 11.4, 16.2]}
+  },
+
+  "8": {
+      "baseline": "2017_law.json",
+      "start_year": 2015,
+      "value": {"ALD_StudentLoan_hc": 1},
+      "name": "No deduction for student-loan interest",
+      "output_type": "iitax",
+      "compare_with": {"Tax Expenditure": [1.8, 1.9, 1.9, 2.1]}
+  },
+
+  "9": {
+      "baseline": "2017_law.json",
+      "start_year": 2015,
+      "value": {"ALD_SelfEmploymentTax_hc": 1},
+      "name": "Eliminate adjustment for self-employment tax",
+      "output_type": "iitax",
+      "compare_with": {}
+  },
+
+  "10": {
+      "baseline": "2017_law.json",
+      "start_year": 2015,
+      "value": {"ALD_SelfEmp_HealthIns_hc": 1},
+      "name": "Eliminate adjustment for self-employed health insurance",
+      "output_type": "iitax",
+      "compare_with": {}
+  },
+
+  "11": {
+      "baseline": "2017_law.json",
+      "start_year": 2015,
+      "value": {"ALD_AlimonyPaid_hc": 1},
+      "name": "Eliminate AGI adjustment for alimony paid",
+      "output_type": "iitax",
+      "compare_with": {}
+  },
+
+  "12": {
+      "baseline": "2017_law.json",
+      "start_year": 2015,
+      "value": {"ALD_EarlyWithdraw_hc": 1},
+      "name": "Eliminate adjustment for forfeited interest penalty",
+      "output_type": "iitax",
+      "compare_with": {}
+  },
+
+  "13": {
+      "baseline": "2017_law.json",
+      "start_year": 2015,
+      "value": {"II_em": 5000},
+      "name": "Increase personal and dependent exemption amount by $1000",
+      "output_type": "iitax",
+      "compare_with": {}
+  },
+
+  "14": {
+      "baseline": "2017_law.json",
+      "start_year": 2015,
+      "value": {"II_em_ps": [268250, 319900, 164950, 294040, 319900]},
+      "name": "Increase personal exemption phaseout starting AGI by $10,000",
+      "output_type": "iitax",
+      "compare_with": {}
+  },
+
+  "15": {
+      "baseline": "2017_law.json",
+      "start_year": 2015,
+      "value": {"II_prt": 0.03},
+      "name": "Increase personal exemption phaseout rate by 1 pts",
+      "output_type": "iitax",
+      "compare_with": {}
+  },
+
+  "16": {
+      "baseline": "2017_law.json",
+      "start_year": 2015,
+      "value": {"STD": [6400, 12700, 6400, 9350, 12700]},
+      "name": "Increase standard deduction by $100",
+      "output_type": "iitax",
+      "compare_with": {}
+  },
+
+  "17": {
+      "baseline": "2017_law.json",
+      "start_year": 2015,
+      "value": {"STD_Aged": [1650, 1350, 1350, 1650, 1650]},
+      "name": "Increase additional stdded for aged/blind by $100",
+      "output_type": "iitax",
+      "compare_with": {}
+  },
+
+  "18": {
+      "baseline": "2017_law.json",
+      "start_year": 2015,
+      "value": {"ID_RealEstate_hc": 1},
+      "name": "Eliminate real estate itemded",
+      "output_type": "iitax",
+      "compare_with": {"Tax Expenditure": [34.0, 36.4, 38.8, 41.0]}
+  },
+
+  "19": {
+      "baseline": "2017_law.json",
+      "start_year": 2015,
+      "value": {"ID_InterestPaid_hc": 1},
+      "name": "Eliminate interest-paid itemded",
+      "output_type": "iitax",
+      "compare_with": {"Tax Expenditure": [74.8, 81.6, 87.8, 93.2]}
+  },
+
+  "20": {
+      "baseline": "2017_law.json",
+      "start_year": 2015,
+      "value": {"ID_StateLocalTax_hc": 1,
+                "ID_RealEstate_hc": 1},
+      "name": "Eliminate both real-estate and state-local-tax itemded",
+      "output_type": "iitax",
+      "compare_with": {"Tax Expenditure": [74.8, 81.6, 87.8, 93.2]}
+  },
+
+  "21": {
+      "baseline": "2017_law.json",
+      "start_year": 2015,
+      "value": {"ID_StateLocalTax_hc": 1},
+      "name": "Eliminate state-local-tax itemded",
+      "output_type": "iitax",
+      "compare_with": {"Tax Expenditure": [59.2, 63.0, 66.9, 70.7]}
+  },
+
+  "22": {
+      "baseline": "2017_law.json",
+      "start_year": 2015,
+      "value": {"ID_Medical_hc": 1},
+      "name": "Eliminate medical itemded",
+      "output_type": "iitax",
+      "compare_with": {"Tax Expenditure": [11.0, 12.4, 12.7, 13.9]}
+  },
+
+  "23": {
+      "baseline": "2017_law.json",
+      "start_year": 2015,
+      "value": {"ID_Casualty_hc": 1},
+      "name": "Eliminate casualty itemded",
+      "output_type": "iitax",
+      "compare_with": {"Tax Expenditure": [0.4, 0.5, 0.5, 0.5]}
+  },
+
+  "24": {
+      "baseline": "2017_law.json",
+      "start_year": 2015,
+      "value": {"ID_Charity_hc": 1},
+      "name": "Eliminate charity itemded",
+      "output_type": "iitax",
+      "compare_with": {"Tax Expenditure": [45.6, 47.0, 48.5, 50.1]}
+  },
+
+  "25": {
+      "baseline": "2017_law.json",
+      "start_year": 2015,
+      "value": {"ID_Miscellaneous_frt": 0.03},
+      "name": "Increase AGI floor for miscellaneous itemded by 1 pts",
+      "output_type": "iitax",
+      "compare_with": {}
+  },
+
+  "26": {
+      "baseline": "2017_law.json",
+      "start_year": 2015,
+      "value": {"ID_crt": 0.9},
+      "name": "Increase itemded maximum phaseout from 80% to 90%",
+      "output_type": "iitax",
+      "compare_with": {}
+  },
+
+  "27": {
+      "baseline": "2017_law.json",
+      "start_year": 2015,
+      "value": {"ID_ps": [248250, 299900, 144950, 274050, 299900]},
+      "name": "Increase itemded phaseout starting AGI by $10,000",
+      "output_type": "iitax",
+      "compare_with": {}
+  },
+
+  "28": {
+      "baseline": "2017_law.json",
+      "start_year": 2015,
+      "value": {"ID_prt": 0.04},
+      "name": "Increase itemded phaseout rate by 1 pts",
+      "output_type": "iitax",
+      "compare_with": {}
+  },
+
+  "29": {
+      "baseline": "2017_law.json",
+      "start_year": 2015,
+      "value": {"ID_BenefitSurtax_crt": 0.06,
+                "ID_BenefitSurtax_trt": 1},
+      "name": "Limit tax value of itemded to 6% of AGI",
+      "output_type": "iitax",
+      "compare_with": {"Budget Options": [11, 9, 8, 7]}
+  },
+
+  "30": {
+      "baseline": "2017_law.json",
+      "start_year": 2015,
+      "value": {"CG_rt1": 0.02,
+                "CG_rt2": 0.17,
+                "CG_rt3": 0.22,
+                "AMT_CG_rt1": 0.02,
+                "AMT_CG_rt2": 0.17,
+                "AMT_CG_rt3": 0.22},
+      "name": "Raise LTCG/QDIV tax rates by 2 pts",
+      "output_type": "iitax",
+      "compare_with": {}
+  },
+
+  "31": {
+      "baseline": "policy_current_law.json",
+      "start_year": 2016,
+      "value": {"ODC_c": 600},
+      "name": "Increase Other-Dependent Credit to $600",
+      "output_type": "iitax",
+      "compare_with": {}
+  },
+
+  "32": {
+      "baseline": "2017_law.json",
+      "start_year": 2015,
+      "value": {"II_rt1": 0.11,
+                "II_rt2": 0.16,
+                "II_rt3": 0.26,
+                "II_rt4": 0.29,
+                "II_rt5": 0.34,
+                "II_rt6": 0.36,
+                "II_rt7": 0.406,
+                "PT_rt1": 0.11,
+                "PT_rt2": 0.16,
+                "PT_rt3": 0.26,
+                "PT_rt4": 0.29,
+                "PT_rt5": 0.34,
+                "PT_rt6": 0.36,
+                "PT_rt7": 0.406},
+      "name": "Increase tax rate in each bracket by 1 pts",
+      "output_type": "iitax",
+      "compare_with": {"Budget Options": [56, 60, 65, 69]}
+  },
+
+  "33": {
+      "baseline": "2017_law.json",
+      "start_year": 2015,
+      "value": {"II_rt1": 0.10,
+                "II_rt2": 0.15,
+                "II_rt3": 0.25,
+                "II_rt4": 0.29,
+                "II_rt5": 0.34,
+                "II_rt6": 0.36,
+                "II_rt7": 0.406,
+                "PT_rt1": 0.10,
+                "PT_rt2": 0.15,
+                "PT_rt3": 0.25,
+                "PT_rt4": 0.29,
+                "PT_rt5": 0.34,
+                "PT_rt6": 0.36,
+                "PT_rt7": 0.406},
+      "name": "Increase top four rates by 1 pts",
+      "output_type": "iitax",
+      "compare_with": {"Budget Options": [11, 12, 14, 15]}
+  },
+
+  "34": {
+      "baseline": "2017_law.json",
+      "start_year": 2015,
+      "value": {"II_rt1": 0.10,
+                "II_rt2": 0.15,
+                "II_rt3": 0.25,
+                "II_rt4": 0.28,
+                "II_rt5": 0.33,
+                "II_rt6": 0.36,
+                "II_rt7": 0.406,
+                "PT_rt1": 0.10,
+                "PT_rt2": 0.15,
+                "PT_rt3": 0.25,
+                "PT_rt4": 0.28,
+                "PT_rt5": 0.33,
+                "PT_rt6": 0.36,
+                "PT_rt7": 0.406},
+      "name": "Increase top two rates by 1 pts",
+      "output_type": "iitax",
+      "compare_with": {"Budget Options": [7, 8, 9, 10]}
+  },
+
+  "35": {
+      "baseline": "2017_law.json",
+      "start_year": 2015,
+      "value": {"AMT_em": [54600, 84400, 42700, 54600, 84400]},
+      "name": "Increase AMT exemption amount by $1000",
+      "output_type": "iitax",
+      "compare_with": {}
+  },
+
+  "36": {
+      "baseline": "2017_law.json",
+      "start_year": 2015,
+      "value": {"AMT_em_ps": [129200, 168900, 89450, 129200, 168900]},
+      "name": "Increase AMT exemption phaseout starting AMTI by $10,000",
+      "output_type": "iitax",
+      "compare_with": {}
+  },
+
+  "37": {
+      "baseline": "2017_law.json",
+      "start_year": 2015,
+      "value": {"AMT_prt": 0.27},
+      "name": "Increase AMT exemption phaseout rate by 2 pts",
+      "output_type": "iitax",
+      "compare_with": {}
+  },
+
+  "38": {
+      "baseline": "2017_law.json",
+      "start_year": 2015,
+      "value": {"AMT_rt1": 0.28},
+      "name": "Increase AMT rate under the surtax threshold by 2 pts",
+      "output_type": "iitax",
+      "compare_with": {}
+  },
+
+  "39": {
+      "baseline": "2017_law.json",
+      "start_year": 2015,
+      "value": {"AMT_rt2": 0.04},
+      "name": "Increase AMT rate above the surtax threshold by 2 pts",
+      "output_type": "iitax",
+      "compare_with": {}
+  },
+
+  "40": {
+      "baseline": "2017_law.json",
+      "start_year": 2015,
+      "value": {"AMT_brk1": 195400},
+      "name": "Increase AMT surtax threshold by $10,000",
+      "output_type": "iitax",
+      "compare_with": {}
+  },
+
+  "41": {
+      "baseline": "2017_law.json",
+      "start_year": 2015,
+      "value": {"CTC_c": 0, "ACTC_c": 0},
+      "name": "Eliminate child tax credit",
+      "output_type": "iitax",
+      "compare_with": {"Tax Expenditure": [57.3, 57.0, 57.1, 56.8]}
+  },
+
+  "42": {
+      "baseline": "2017_law.json",
+      "start_year": 2015,
+      "value": {"CTC_prt": 0.06},
+      "name": "Increase child tax credit phaseout rate by 1 pts",
+      "output_type": "iitax",
+      "compare_with": {}
+  },
+
+  "43": {
+      "baseline": "2017_law.json",
+      "start_year": 2015,
+      "value": {"CTC_ps": [76000, 111000, 56000, 76000, 76000]},
+      "name": "Increase child tax credit phaseout starting MAGI by $1000",
+      "output_type": "iitax",
+      "compare_with": {}
+  },
+
+  "44": {
+      "baseline": "2017_law.json",
+      "start_year": 2015,
+      "value": {"EITC_rt": [0, 0, 0, 0]},
+      "name": "Total EITC cost",
+      "output_type": "iitax",
+      "compare_with": {"Tax Expenditure": [70.4, 71.1, 72.2, 69.9]}
+  },
+
+  "45": {
+      "baseline": "2017_law.json",
+      "start_year": 2015,
+      "value": {"EITC_prt": [0.0865, 0.1698, 0.2206, 0.2206]},
+      "name": "Increase EITC phaseout rate by 1 pts",
+      "output_type": "iitax",
+      "compare_with": {}
+  },
+
+  "46": {
+      "baseline": "2017_law.json",
+      "start_year": 2015,
+      "value": {"EITC_ps": [9240, 19110, 19110, 19110]},
+      "name": "Increase EITC phaseout starting AGI by $1000",
+      "output_type": "iitax",
+      "compare_with": {}
+  },
+
+  "47": {
+      "baseline": "2017_law.json",
+      "start_year": 2015,
+      "value": {"EITC_c": [603, 3459, 5648, 6342]},
+      "name": "Increase maximum EITC amount by $100",
+      "output_type": "iitax",
+      "compare_with": {}
+  },
+
+  "48": {
+      "baseline": "2017_law.json",
+      "start_year": 2015,
+      "value": {"ACTC_rt": 0.17},
+      "name": "Increase additional child tax credit rate by 2 pts",
+      "output_type": "iitax",
+      "compare_with": {}
+  },
+
+  "49": {
+      "baseline": "2017_law.json",
+      "start_year": 2015,
+      "value": {"ACTC_ChildNum": 2},
+      "name": "Lower Additional CTC ChildNum from three to two",
+      "output_type": "iitax",
+      "compare_with": {}
+  },
+
+  "50": {
+      "baseline": "2017_law.json",
+      "start_year": 2015,
+      "value": {"NIIT_rt": 0},
+      "name": "Eliminate Net Investment Income Tax",
+      "output_type": "iitax",
+      "compare_with": {"Tax Expenditure": [-32.6, -34.7, -36.6, -38.9]}
+  },
+
+  "51": {
+      "baseline": "2017_law.json",
+      "start_year": 2015,
+      "value": {"NIIT_thd": [210000, 260000, 135000, 210000, 260000]},
+      "name": "Increase Net Investment Income Tax threshold by $10,000",
+      "output_type": "iitax",
+      "compare_with": {}
+  },
+
+  "52": {
+      "baseline": "2017_law.json",
+      "start_year": 2015,
+      "value": {"II_credit": [1000, 1000, 1000, 1000, 1000]},
+      "name": "New $1000 personal refundable credit, no phaseout",
+      "output_type": "iitax",
+      "compare_with": {}
+  },
+
+  "53": {
+      "baseline": "2017_law.json",
+      "start_year": 2015,
+      "value": {"II_credit": [1000, 1000, 1000, 1000, 1000],
+                "II_credit_ps": [10000, 10000, 10000, 10000, 10000],
+                "II_credit_prt": 0.01},
+      "name": "New $1000 personal refundable credit, 0.01 po above $10K AGI",
+      "output_type": "iitax",
+      "compare_with": {}
+  },
+
+  "54": {
+      "baseline": "2017_law.json",
+      "start_year": 2017,
+      "value": {"FST_AGI_trt": 0.3,
+                "FST_AGI_thd_lo": [1.0e6, 1.0e6, 0.5e6, 1.0e6, 1.0e6],
+                "FST_AGI_thd_hi": [2.0e6, 2.0e6, 1.0e6, 2.0e6, 2.0e6]},
+      "name": "Increase FST rate from zero to 0.30 beginning in 2017",
+      "output_type": "iitax",
+      "compare_with": {"Tax Foundation": [321, "ten-year(2016-25)",
+                                          "static", "estimate"]}
+  },
+
+  "55": {
+      "baseline": "2017_law.json",
+      "start_year": 2017,
+      "value": {"ID_AmountCap_rt": 0.02,
+                "ID_AmountCap_Switch":
+                [false, true, true, false, false, false, false]},
+      "name": "Limit amount of S&L deduction to 2% AGI",
+      "output_type": "iitax",
+      "compare_with": {"Budget Options": [44.1, 86.6, 87.1, 91.2]}
+  },
+
+  "56": {
+      "baseline": "policy_current_law.json",
+      "start_year": 2017,
+      "value": {"parameter_indexing_CPI_offset": 0},
+      "name": "Repeal TCJA chained CPI indexing",
+      "output_type": "iitax",
+      "compare_with": {}
+  },
+
+  "57": {
+      "baseline": "2017_law.json",
+      "start_year": 2017,
+      "value": {"PT_rt7": 0.35,
+                "PT_EligibleRate_active": 0.7},
+      "name": "Top pass through rate at 0.35 AND 70% of active business inc eligible for lower rate",
+      "output_type": "iitax",
+      "compare_with": {}
+  },
+
+  "58": {
+      "baseline": "2017_law.json",
+      "start_year": 2017,
+      "value": {"PT_wages_active_income": true,
+                "PT_EligibleRate_active": 0.7,
+                "PT_rt7": 0.35},
+      "name": "Top pass through rate at 0.35 AND 70% of active business inc eligible for lower rate AND wages included in (positive) active business income eligible for PT rates",
+      "output_type": "iitax",
+      "compare_with": {}
+  },
+
+  "59": {
+      "baseline": "2017_law.json",
+      "start_year": 2017,
+      "value": {"CTC_new_c": 1000,
+                "CTC_new_rt": 0.153,
+                "CTC_new_refund_limited": true,
+                "CTC_new_refund_limit_payroll_rt": 1},
+      "name": "CTC new with 15.3% phase in and refund limit to OASDI",
+      "output_type": "iitax",
+      "compare_with": {}
+  },
+
+  "60": {
+      "baseline": "2017_law.json",
+      "start_year": 2017,
+      "value": {"CTC_new_c": 1000,
+                "CTC_new_rt": 0.153,
+                "CTC_new_refund_limited": true,
+                "CTC_new_refund_limit_payroll_rt": 1,
+                "CTC_new_refund_limited_all_payroll": true},
+      "name": "CTC new with 15.3% phase in and refund limit to all payroll taxes",
+      "output_type": "iitax",
+      "compare_with": {}
+  },
+
+  "61": {
+      "baseline": "2017_law.json",
+      "start_year": 2017,
+      "value": {"ID_Charity_hc": 1,
+                "CR_Charity_rt": 0.3,
+                "CR_Charity_frt": 0.005},
+      "name": "Replace charitable deduction with 30% credit, subject to 0.5% AGI floor",
+      "output_type": "iitax",
+      "compare_with": {}
+  },
+
+  "62": {
+      "baseline": "2017_law.json",
+      "start_year": 2019,
+      "value": {"EITC_basic_frac": 0.5},
+      "name": "Add EITC basic credit equal to half the maximum credit with half the phasein rate (as described in Tax-Calculator issue 2092)",
+      "output_type": "iitax",
+      "compare_with": {}
+  },
+
+  "63": {
+      "baseline": "policy_current_law.json",
+      "start_year": 2019,
+      "value": {"EITC_indiv": true},
+      "name": "Individualize the EITC",
+      "output_type": "iitax",
+      "compare_with": {}
+  },
+
+  "64": {
+      "baseline": "policy_current_law.json",
+      "start_year": 2019,
+      "value": {"RPTC_rt": 0.062,
+                "RPTC_c": 310},
+      "name": "Add refundable payroll tax credit (equivalent to $5000 exemption in Tax-Calculator issue 2362)",
+      "output_type": "iitax",
+      "compare_with": {}
+  }
+}