taxcalc 5.0.0__py3-none-any.whl → 5.0.4__py3-none-any.whl

taxcalc/policy_current_law.json

@@ -24,22 +24,6 @@
                     }
                 }
             },
-            "idedtype": {
-                "type": "str",
-                "validators": {
-                    "choice": {
-                        "choices": [
-                            "med",
-                            "sltx",
-                            "retx",
-                            "cas",
-                            "misc",
-                            "int",
-                            "char"
-                        ]
-                    }
-                }
-            },
             "EIC": {
                 "type": "str",
                 "validators": {
@@ -2113,7 +2097,7 @@
             "cps": true
         }
     },
-    "II_prt": {
+    "II_em_prt": {
         "title": "Personal exemption phaseout rate",
         "description": "Personal exemption amount will decrease by this rate for each dollar of AGI exceeding exemption phaseout start.",
         "notes": "",
@@ -11613,11 +11597,11 @@
         }
     },
     "II_rt1": {
-        "title": "Personal income (regular/non-AMT/non-pass-through) tax rate 1",
+        "title": "Personal income (regular/non-AMT) tax rate 1",
         "description": "The lowest tax rate, applied to the portion of taxable income below tax bracket 1.",
         "notes": "",
         "section_1": "Personal Income",
-        "section_2": "Regular: Non-AMT, Non-Pass-Through",
+        "section_2": "Regular: Non-AMT",
         "indexable": false,
         "indexed": false,
         "type": "float",
@@ -11679,11 +11663,11 @@
         }
     },
     "II_brk1": {
-        "title": "Personal income (regular/non-AMT/non-pass-through) tax bracket (upper threshold) 1",
+        "title": "Personal income (regular/non-AMT) tax bracket (upper threshold) 1",
         "description": "Taxable income below this threshold is taxed at tax rate 1.",
         "notes": "",
         "section_1": "Personal Income",
-        "section_2": "Regular: Non-AMT, Non-Pass-Through",
+        "section_2": "Regular: Non-AMT",
         "indexable": true,
         "indexed": true,
         "type": "float",
@@ -12051,11 +12035,11 @@
         }
     },
     "II_rt2": {
-        "title": "Personal income (regular/non-AMT/non-pass-through) tax rate 2",
+        "title": "Personal income (regular/non-AMT) tax rate 2",
         "description": "The second lowest tax rate, applied to the portion of taxable income below tax bracket 2 and above tax bracket 1.",
         "notes": "",
         "section_1": "Personal Income",
-        "section_2": "Regular: Non-AMT, Non-Pass-Through",
+        "section_2": "Regular: Non-AMT",
         "indexable": false,
         "indexed": false,
         "type": "float",
@@ -12117,11 +12101,11 @@
         }
     },
     "II_brk2": {
-        "title": "Personal income (regular/non-AMT/non-pass-through) tax bracket (upper threshold) 2",
+        "title": "Personal income (regular/non-AMT) tax bracket (upper threshold) 2",
         "description": "Income below this threshold and above tax bracket 1 is taxed at tax rate 2.",
         "notes": "",
         "section_1": "Personal Income",
-        "section_2": "Regular: Non-AMT, Non-Pass-Through",
+        "section_2": "Regular: Non-AMT",
         "indexable": true,
         "indexed": true,
         "type": "float",
@@ -12489,11 +12473,11 @@
         }
     },
     "II_rt3": {
-        "title": "Personal income (regular/non-AMT/non-pass-through) tax rate 3",
+        "title": "Personal income (regular/non-AMT) tax rate 3",
         "description": "The third lowest tax rate, applied to the portion of taxable income below tax bracket 3 and above tax bracket 2.",
         "notes": "",
         "section_1": "Personal Income",
-        "section_2": "Regular: Non-AMT, Non-Pass-Through",
+        "section_2": "Regular: Non-AMT",
         "indexable": false,
         "indexed": false,
         "type": "float",
@@ -12555,11 +12539,11 @@
         }
     },
     "II_brk3": {
-        "title": "Personal income (regular/non-AMT/non-pass-through) tax bracket (upper threshold) 3",
+        "title": "Personal income (regular/non-AMT) tax bracket (upper threshold) 3",
         "description": "Income below this threshold and above tax bracket 2 is taxed at tax rate 3.",
         "notes": "",
         "section_1": "Personal Income",
-        "section_2": "Regular: Non-AMT, Non-Pass-Through",
+        "section_2": "Regular: Non-AMT",
         "indexable": true,
         "indexed": true,
         "type": "float",
@@ -12927,11 +12911,11 @@
         }
     },
     "II_rt4": {
-        "title": "Personal income (regular/non-AMT/non-pass-through) tax rate 4",
+        "title": "Personal income (regular/non-AMT) tax rate 4",
         "description": "The tax rate applied to the portion of taxable income below tax bracket 4 and above tax bracket 3.",
         "notes": "",
         "section_1": "Personal Income",
-        "section_2": "Regular: Non-AMT, Non-Pass-Through",
+        "section_2": "Regular: Non-AMT",
         "indexable": false,
         "indexed": false,
         "type": "float",
@@ -12993,11 +12977,11 @@
         }
     },
     "II_brk4": {
-        "title": "Personal income (regular/non-AMT/non-pass-through) tax bracket (upper threshold) 4",
+        "title": "Personal income (regular/non-AMT) tax bracket (upper threshold) 4",
         "description": "Income below this threshold and above tax bracket 3 is taxed at tax rate 4.",
         "notes": "",
         "section_1": "Personal Income",
-        "section_2": "Regular: Non-AMT, Non-Pass-Through",
+        "section_2": "Regular: Non-AMT",
         "indexable": true,
         "indexed": true,
         "type": "float",
@@ -13365,11 +13349,11 @@
         }
     },
     "II_rt5": {
-        "title": "Personal income (regular/non-AMT/non-pass-through) tax rate 5",
+        "title": "Personal income (regular/non-AMT) tax rate 5",
         "description": "The third highest tax rate, applied to the portion of taxable income below tax bracket 5 and above tax bracket 4.",
         "notes": "",
         "section_1": "Personal Income",
-        "section_2": "Regular: Non-AMT, Non-Pass-Through",
+        "section_2": "Regular: Non-AMT",
         "indexable": false,
         "indexed": false,
         "type": "float",
@@ -13431,11 +13415,11 @@
         }
     },
     "II_brk5": {
-        "title": "Personal income (regular/non-AMT/non-pass-through) tax bracket (upper threshold) 5",
+        "title": "Personal income (regular/non-AMT) tax bracket (upper threshold) 5",
         "description": "Income below this threshold and above tax bracket 4 is taxed at tax rate 5.",
         "notes": "",
         "section_1": "Personal Income",
-        "section_2": "Regular: Non-AMT, Non-Pass-Through",
+        "section_2": "Regular: Non-AMT",
         "indexable": true,
         "indexed": true,
         "type": "float",
@@ -13803,11 +13787,11 @@
         }
     },
     "II_rt6": {
-        "title": "Personal income (regular/non-AMT/non-pass-through) tax rate 6",
+        "title": "Personal income (regular/non-AMT) tax rate 6",
         "description": "The second higher tax rate, applied to the portion of taxable income below tax bracket 6 and above tax bracket 5.",
         "notes": "",
         "section_1": "Personal Income",
-        "section_2": "Regular: Non-AMT, Non-Pass-Through",
+        "section_2": "Regular: Non-AMT",
         "indexable": false,
         "indexed": false,
         "type": "float",
@@ -13869,11 +13853,11 @@
         }
     },
     "II_brk6": {
-        "title": "Personal income (regular/non-AMT/non-pass-through) tax bracket 6",
+        "title": "Personal income (regular/non-AMT) tax bracket 6",
         "description": "Income below this threshold and above tax bracket 5 is taxed at tax rate 6.",
         "notes": "",
         "section_1": "Personal Income",
-        "section_2": "Regular: Non-AMT, Non-Pass-Through",
+        "section_2": "Regular: Non-AMT",
         "indexable": true,
         "indexed": true,
         "type": "float",
@@ -14241,11 +14225,11 @@
         }
     },
     "II_rt7": {
-        "title": "Personal income (regular/non-AMT/non-pass-through) tax rate 7",
+        "title": "Personal income (regular/non-AMT) tax rate 7",
         "description": "The tax rate applied to the portion of taxable income below tax bracket 7 and above tax bracket 6.",
         "notes": "",
         "section_1": "Personal Income",
-        "section_2": "Regular: Non-AMT, Non-Pass-Through",
+        "section_2": "Regular: Non-AMT",
         "indexable": false,
         "indexed": false,
         "type": "float",
@@ -14307,11 +14291,11 @@
         }
     },
     "II_brk7": {
-        "title": "Personal income (regular/non-AMT/non-pass-through) tax bracket 7",
+        "title": "Personal income (regular/non-AMT) tax bracket 7",
         "description": "Income below this threshold and above tax bracket 6 is taxed at tax rate 7; income above this threshold is taxed at tax rate 8.  Default value is essentially infinity.",
         "notes": "",
         "section_1": "Personal Income",
-        "section_2": "Regular: Non-AMT, Non-Pass-Through",
+        "section_2": "Regular: Non-AMT",
         "indexable": true,
         "indexed": true,
         "type": "float",
@@ -14679,11 +14663,11 @@
         }
     },
     "II_rt8": {
-        "title": "Personal income (regular/non-AMT/non-pass-through) tax rate 8",
+        "title": "Personal income (regular/non-AMT) tax rate 8",
         "description": "The tax rate applied to the portion of taxable income above tax bracket 7.",
         "notes": "",
         "section_1": "Personal Income",
-        "section_2": "Regular: Non-AMT, Non-Pass-Through",
+        "section_2": "Regular: Non-AMT",
         "indexable": false,
         "indexed": false,
         "type": "float",
@@ -14758,6 +14742,32 @@
             "cps": true
         }
     },
+    "PT_qbid_limited": {
+        "title": "Whether qualified business income deduction is limited",
+        "description": "If true, various TCJA-like limitations are active, otherwise all those limitations (all PT_qbid_* parameters other than PT_qbid_rt) are inactive.",
+        "notes": "",
+        "section_1": "Personal Income",
+        "section_2": "Pass-Through",
+        "indexable": false,
+        "indexed": false,
+        "type": "bool",
+        "value": [
+            {
+                "year": 2013,
+                "value": true
+            }
+        ],
+        "validators": {
+            "range": {
+                "min": false,
+                "max": true
+            }
+        },
+        "compatible_data": {
+            "puf": true,
+            "cps": true
+        }
+    },
     "PT_qbid_taxinc_thd": {
         "title": "Lower threshold of pre-QBID taxable income",
         "description": "Pre-QBID taxable income above this lower threshold implies the QBID amount begins to be limited.",
@@ -17200,9 +17210,9 @@
             "cps": true
         }
     },
-    "CDCC_ps": {
-        "title": "Child & dependent care credit phaseout start",
-        "description": "For taxpayers with AGI over this amount, the rate of the credit is reduced by one percentage point each $2,000 of AGI over this amount.",
+    "CDCC_ps1": {
+        "title": "Child & dependent care credit first phaseout start",
+        "description": "For taxpayers with AGI over this amount, the rate of the credit is reduced by CDCC_po_rate_per_step for each CDCC_po1_step_size of excess AGI.",
         "notes": "",
         "section_1": "Nonrefundable Credits",
         "section_2": "Child And Dependent Care",
@@ -17236,8 +17246,8 @@
     },
     "CDCC_ps2": {
         "title": "Child & dependent care credit second phaseout start",
-        "description": "For taxpayers with AGI over this amount, the rate of the credit is reduced by one percentage point each $2,000 of AGI over this amount.",
-        "notes": "For 2021, the American Rescue Plan Act set this to $400,000. In other years, this phase-out does not apply.",
+        "description": "For taxpayers with AGI over this amount, the rate of the credit is reduced by CDCC_po_rate_per_step for each CDCC_po2_step_size of excess AGI.",
+        "notes": "",
         "section_1": "Nonrefundable Credits",
         "section_2": "Child And Dependent Care",
         "indexable": true,
@@ -17246,14 +17256,102 @@
         "value": [
             {
                 "year": 2013,
+                "MARS": "single",
+                "value": 9e+99
+            },
+            {
+                "year": 2013,
+                "MARS": "mjoint",
+                "value": 9e+99
+            },
+            {
+                "year": 2013,
+                "MARS": "mseparate",
+                "value": 9e+99
+            },
+            {
+                "year": 2013,
+                "MARS": "headhh",
+                "value": 9e+99
+            },
+            {
+                "year": 2013,
+                "MARS": "widow",
+                "value": 9e+99
+            },
+            {
+                "year": 2020,
+                "MARS": "single",
+                "value": 9e+99
+            },
+            {
+                "year": 2020,
+                "MARS": "mjoint",
+                "value": 9e+99
+            },
+            {
+                "year": 2020,
+                "MARS": "mseparate",
+                "value": 9e+99
+            },
+            {
+                "year": 2020,
+                "MARS": "headhh",
+                "value": 9e+99
+            },
+            {
+                "year": 2020,
+                "MARS": "widow",
                 "value": 9e+99
             },
             {
                 "year": 2021,
+                "MARS": "single",
+                "value": 400000.0
+            },
+            {
+                "year": 2021,
+                "MARS": "mjoint",
+                "value": 400000.0
+            },
+            {
+                "year": 2021,
+                "MARS": "mseparate",
+                "value": 400000.0
+            },
+            {
+                "year": 2021,
+                "MARS": "headhh",
+                "value": 400000.0
+            },
+            {
+                "year": 2021,
+                "MARS": "widow",
                 "value": 400000.0
             },
             {
                 "year": 2022,
+                "MARS": "single",
+                "value": 9e+99
+            },
+            {
+                "year": 2022,
+                "MARS": "mjoint",
+                "value": 9e+99
+            },
+            {
+                "year": 2022,
+                "MARS": "mseparate",
+                "value": 9e+99
+            },
+            {
+                "year": 2022,
+                "MARS": "headhh",
+                "value": 9e+99
+            },
+            {
+                "year": 2022,
+                "MARS": "widow",
                 "value": 9e+99
             }
         ],
@@ -17268,9 +17366,9 @@
             "cps": true
         }
     },
-    "CDCC_crt": {
-        "title": "Child & dependent care credit phaseout rate ceiling",
-        "description": "The maximum rate for the CDCC; this rate decreases as AGI rises above the CDCC_ps level.",
+    "CDCC_po1_rate_max": {
+        "title": "Child & dependent care credit maximum rate",
+        "description": "The maximum rate for the CDCC; this rate decreases as AGI rises above the CDCC_ps1 and CDCC_ps2 levels.",
         "notes": "",
         "section_1": "Nonrefundable Credits",
         "section_2": "Child And Dependent Care",
@@ -17302,8 +17400,8 @@
             "cps": true
         }
     },
-    "CDCC_frt": {
-        "title": "Child & dependent care credit phaseout rate floor",
+    "CDCC_po1_rate_min": {
+        "title": "Child & dependent care credit first phaseout rate minimum",
         "description": "The minimum rate for the first AGI phaseout of the CDCC.",
         "notes": "",
         "section_1": "Nonrefundable Credits",
@@ -17328,10 +17426,36 @@
             "cps": true
         }
     },
-    "CDCC_po_step_size": {
-        "title": "Child & dependent care credit phaseout step size",
-        "description": "The CDCC credit rate is reduced by CDCC_po_rate_per_step for each step (including fractional steps) above the phase-out start thresholds.",
-        "notes": "In the law, the credit rate is reduced by 1 percentage point for every $2,000 of AGI over the phase-out start thresholds",
+    "CDCC_po2_rate_min": {
+        "title": "Child & dependent care credit second phaseout rate minimum",
+        "description": "The minimum rate for the second AGI phaseout of the CDCC.",
+        "notes": "",
+        "section_1": "Nonrefundable Credits",
+        "section_2": "Child And Dependent Care",
+        "indexable": false,
+        "indexed": false,
+        "type": "float",
+        "value": [
+            {
+                "year": 2013,
+                "value": 0.0
+            }
+        ],
+        "validators": {
+            "range": {
+                "min": 0,
+                "max": 1
+            }
+        },
+        "compatible_data": {
+            "puf": true,
+            "cps": true
+        }
+    },
+    "CDCC_po1_step_size": {
+        "title": "Child & dependent care credit first phaseout step size",
+        "description": "The CDCC credit rate is reduced by CDCC_po_rate_per_step for each step (including fractional steps) above the first phase-out start threshold.",
+        "notes": "",
         "section_1": "Nonrefundable Credits",
         "section_2": "Child And Dependent Care",
         "indexable": true,
@@ -17354,10 +17478,132 @@
             "cps": true
         }
     },
+    "CDCC_po2_step_size": {
+        "title": "Child & dependent care credit second phaseout step size",
+        "description": "The CDCC credit rate is reduced by CDCC_po_rate_per_step for each step (including fractional steps) above the second phase-out start threshold.",
+        "notes": "",
+        "section_1": "Nonrefundable Credits",
+        "section_2": "Child And Dependent Care",
+        "indexable": true,
+        "indexed": false,
+        "type": "float",
+        "value": [
+            {
+                "year": 2013,
+                "MARS": "single",
+                "value": 9e99
+            },
+            {
+                "year": 2013,
+                "MARS": "mjoint",
+                "value": 9e99
+            },
+            {
+                "year": 2013,
+                "MARS": "mseparate",
+                "value": 9e99
+            },
+            {
+                "year": 2013,
+                "MARS": "headhh",
+                "value": 9e99
+            },
+            {
+                "year": 2013,
+                "MARS": "widow",
+                "value": 9e99
+            },
+            {
+                "year": 2020,
+                "MARS": "single",
+                "value": 9e99
+            },
+            {
+                "year": 2020,
+                "MARS": "mjoint",
+                "value": 9e99
+            },
+            {
+                "year": 2020,
+                "MARS": "mseparate",
+                "value": 9e99
+            },
+            {
+                "year": 2020,
+                "MARS": "headhh",
+                "value": 9e99
+            },
+            {
+                "year": 2020,
+                "MARS": "widow",
+                "value": 9e99
+            },
+            {
+                "year": 2021,
+                "MARS": "single",
+                "value": 2000
+            },
+            {
+                "year": 2021,
+                "MARS": "mjoint",
+                "value": 2000
+            },
+            {
+                "year": 2021,
+                "MARS": "mseparate",
+                "value": 2000
+            },
+            {
+                "year": 2021,
+                "MARS": "headhh",
+                "value": 2000
+            },
+            {
+                "year": 2021,
+                "MARS": "widow",
+                "value": 2000
+            },
+            {
+                "year": 2022,
+                "MARS": "single",
+                "value": 9e99
+            },
+            {
+                "year": 2022,
+                "MARS": "mjoint",
+                "value": 9e99
+            },
+            {
+                "year": 2022,
+                "MARS": "mseparate",
+                "value": 9e99
+            },
+            {
+                "year": 2022,
+                "MARS": "headhh",
+                "value": 9e99
+            },
+            {
+                "year": 2022,
+                "MARS": "widow",
+                "value": 9e99
+            }
+        ],
+        "validators": {
+            "range": {
+                "min": 0,
+                "max": 9e+99
+            }
+        },
+        "compatible_data": {
+            "puf": true,
+            "cps": true
+        }
+    },
     "CDCC_po_rate_per_step": {
         "title": "Child & dependent care credit phaseout rate per step",
         "description": "The CDCC credit rate is reduced by this rate for for each step (including fractional steps) above the phase-out start thresholds.",
-        "notes": "In the law, the credit rate is reduced by 1 percentage point for every $2,000 of AGI over the phase-out start thresholds",
+        "notes": "",
         "section_1": "Nonrefundable Credits",
         "section_2": "Child And Dependent Care",
         "indexable": false,
@@ -22189,6 +22435,459 @@
             "cps": true
         }
     },
+    "AutoLoanInterestDed_c": {
+        "title": "Maximum amount of auto loan interest that is deductible",
+        "description": "Auto loan interest in excess of this amount may not be deducted from AGI.",
+        "notes": "",
+        "section_1": "",
+        "section_2": "",
+        "indexable": true,
+        "indexed": false,
+        "type": "float",
+        "value": [
+            {
+                "year": 2013,
+                "value": 0.0
+            },
+            {
+                "year": 2025,
+                "value": 10000.0
+            },
+            {
+                "year": 2028,
+                "value": 10000.0
+            },
+            {
+                "year": 2029,
+                "value": 0.0
+            }
+        ],
+        "validators": {
+            "range": {
+                "min": 0,
+                "max": 9e+99
+            }
+        },
+        "compatible_data": {
+            "puf": true,
+            "cps": true
+        }
+    },
+    "AutoLoanInterestDed_ps": {
+        "title": "Auto loan interest deduction phase-out start AGI",
+        "description": "Auto loan interest deduction is phased-out if AGI exceeds this amount.",
+        "notes": "",
+        "section_1": "",
+        "section_2": "",
+        "indexable": true,
+        "indexed": false,
+        "type": "float",
+        "value": [
+            {
+                "year": 2013,
+                "MARS": "single",
+                "value": 100000.0
+            },
+            {
+                "year": 2013,
+                "MARS": "mjoint",
+                "value": 200000.0
+            },
+            {
+                "year": 2013,
+                "MARS": "mseparate",
+                "value": 100000.0
+            },
+            {
+                "year": 2013,
+                "MARS": "headhh",
+                "value": 100000.0
+            },
+            {
+                "year": 2013,
+                "MARS": "widow",
+                "value": 200000.0
+            }
+        ],
+        "validators": {
+            "range": {
+                "min": 0,
+                "max": 9e+99
+            }
+        },
+        "compatible_data": {
+            "puf": true,
+            "cps": true
+        }
+    },
+    "AutoLoanInterestDed_po_step_size": {
+        "title": "Auto loan interest deduction phase-out AGI step size",
+        "description": "Auto loan interest deduction is phased-out in AGI steps of this size.",
+        "notes": "",
+        "section_1": "",
+        "section_2": "",
+        "indexable": true,
+        "indexed": false,
+        "type": "float",
+        "value": [
+            {
+                "year": 2013,
+                "value": 1000.0
+            }
+        ],
+        "validators": {
+            "range": {
+                "min": 0,
+                "max": 9e+99
+            }
+        },
+        "compatible_data": {
+            "puf": true,
+            "cps": true
+        }
+    },
+    "AutoLoanInterestDed_po_rate_per_step": {
+        "title": "Auto loan interest deduction phase-out rate per phase-out step",
+        "description": "Auto loan interest deduction is phased-out at this rate for each AGI step.",
+        "notes": "",
+        "section_1": "",
+        "section_2": "",
+        "indexable": false,
+        "indexed": false,
+        "type": "float",
+        "value": [
+            {
+                "year": 2013,
+                "value": 0.20
+            }
+        ],
+        "validators": {
+            "range": {
+                "min": 0,
+                "max": 1
+            }
+        },
+        "compatible_data": {
+            "puf": true,
+            "cps": true
+        }
+    },
+    "ALD_OvertimeIncome_hc": {
+        "title": "Overtime income ALD haircut",
+        "description": "Overtime income ALD is subject to this haircut.",
+        "notes": "Final ALD amount is multiplied by (1-ALD_OvertimeIncome_hc).",
+        "section_1": "Above The Line Deductions",
+        "section_2": "Misc. Exclusions",
+        "indexable": false,
+        "indexed": false,
+        "type": "float",
+        "value": [
+            {
+                "year": 2013,
+                "value": 1.0
+            },
+            {
+                "year": 2025,
+                "value": 0.0
+            },
+            {
+                "year": 2028,
+                "value": 0.0
+            },
+            {
+                "year": 2029,
+                "value": 1.0
+            }
+        ],
+        "validators": {
+            "range": {
+                "min": 0,
+                "max": 1
+            }
+        },
+        "compatible_data": {
+            "puf": true,
+            "cps": true
+        }
+    },
+    "ALD_OvertimeIncome_c": {
+        "title": "Overtime ALD cap",
+        "description": "Overtime ALD is capped at this level.",
+        "notes": "",
+        "section_1": "Above The Line Deductions",
+        "section_2": "Misc. Exclusions",
+        "indexable": true,
+        "indexed": false,
+        "type": "float",
+        "value": [
+            {
+                "year": 2013,
+                "MARS": "single",
+                "value": 12500.0
+            },
+            {
+                "year": 2013,
+                "MARS": "mjoint",
+                "value": 25000.0
+            },
+            {
+                "year": 2013,
+                "MARS": "mseparate",
+                "value": 12500.0
+            },
+            {
+                "year": 2013,
+                "MARS": "headhh",
+                "value": 12500.0
+            },
+            {
+                "year": 2013,
+                "MARS": "widow",
+                "value": 12500.0
+            }
+        ],
+        "validators": {
+            "range": {
+                "min": 0,
+                "max": 9e+99
+            }
+        },
+        "compatible_data": {
+            "puf": true,
+            "cps": true
+        }
+    },
+    "ALD_OvertimeIncome_ps": {
+        "title": "Overtime ALD phase-out start earned income level",
+        "description": "Overtime ALD is phased-out if earned income exceeds this amount.",
+        "notes": "",
+        "section_1": "Above The Line Deductions",
+        "section_2": "Misc. Exclusions",
+        "indexable": true,
+        "indexed": false,
+        "type": "float",
+        "value": [
+            {
+                "year": 2013,
+                "MARS": "single",
+                "value": 150000.0
+            },
+            {
+                "year": 2013,
+                "MARS": "mjoint",
+                "value": 300000.0
+            },
+            {
+                "year": 2013,
+                "MARS": "mseparate",
+                "value": 150000.0
+            },
+            {
+                "year": 2013,
+                "MARS": "headhh",
+                "value": 150000.0
+            },
+            {
+                "year": 2013,
+                "MARS": "widow",
+                "value": 150000.0
+            }
+        ],
+        "validators": {
+            "range": {
+                "min": 0,
+                "max": 9e+99
+            }
+        },
+        "compatible_data": {
+            "puf": true,
+            "cps": true
+        }
+    },
+    "ALD_OvertimeIncome_prt": {
+        "title": "Overtime ALD phase-out rate",
+        "description": "Overtime ALD is phased-out at this rate on earned income exceeding ALD_OvertimeIncome_ps.",
+        "notes": "",
+        "section_1": "Above The Line Deductions",
+        "section_2": "Misc. Exclusions",
+        "indexable": false,
+        "indexed": false,
+        "type": "float",
+        "value": [
+            {
+                "year": 2013,
+                "value": 0.10
+            }
+        ],
+        "validators": {
+            "range": {
+                "min": 0,
+                "max": 9e+99
+            }
+        },
+        "compatible_data": {
+            "puf": true,
+            "cps": true
+        }
+    },
+    "ALD_TipIncome_hc": {
+        "title": "Tip income ALD haircut",
+        "description": "Tip income ALD is subject to this haircut.",
+        "notes": "Final ALD amount is multiplied by (1-ALD_TipIncome_hc).",
+        "section_1": "Above The Line Deductions",
+        "section_2": "Misc. Exclusions",
+        "indexable": false,
+        "indexed": false,
+        "type": "float",
+        "value": [
+            {
+                "year": 2013,
+                "value": 1.0
+            },
+            {
+                "year": 2025,
+                "value": 0.0
+            },
+            {
+                "year": 2028,
+                "value": 0.0
+            },
+            {
+                "year": 2029,
+                "value": 1.0
+            }
+        ],
+        "validators": {
+            "range": {
+                "min": 0,
+                "max": 1
+            }
+        },
+        "compatible_data": {
+            "puf": true,
+            "cps": true
+        }
+    },
+    "ALD_TipIncome_c": {
+        "title": "Tip ALD cap",
+        "description": "Tip ALD is capped at this level.",
+        "notes": "",
+        "section_1": "Above The Line Deductions",
+        "section_2": "Misc. Exclusions",
+        "indexable": true,
+        "indexed": false,
+        "type": "float",
+        "value": [
+            {
+                "year": 2013,
+                "MARS": "single",
+                "value": 25000.0
+            },
+            {
+                "year": 2013,
+                "MARS": "mjoint",
+                "value": 25000.0
+            },
+            {
+                "year": 2013,
+                "MARS": "mseparate",
+                "value": 25000.0
+            },
+            {
+                "year": 2013,
+                "MARS": "headhh",
+                "value": 25000.0
+            },
+            {
+                "year": 2013,
+                "MARS": "widow",
+                "value": 25000.0
+            }
+        ],
+        "validators": {
+            "range": {
+                "min": 0,
+                "max": 9e+99
+            }
+        },
+        "compatible_data": {
+            "puf": true,
+            "cps": true
+        }
+    },
+    "ALD_TipIncome_ps": {
+        "title": "Tip ALD phase-out start earned income level",
+        "description": "Tip ALD is phased-out if earned income exceeds this amount.",
+        "notes": "",
+        "section_1": "Above The Line Deductions",
+        "section_2": "Misc. Exclusions",
+        "indexable": true,
+        "indexed": false,
+        "type": "float",
+        "value": [
+            {
+                "year": 2013,
+                "MARS": "single",
+                "value": 150000.0
+            },
+            {
+                "year": 2013,
+                "MARS": "mjoint",
+                "value": 300000.0
+            },
+            {
+                "year": 2013,
+                "MARS": "mseparate",
+                "value": 150000.0
+            },
+            {
+                "year": 2013,
+                "MARS": "headhh",
+                "value": 150000.0
+            },
+            {
+                "year": 2013,
+                "MARS": "widow",
+                "value": 150000.0
+            }
+        ],
+        "validators": {
+            "range": {
+                "min": 0,
+                "max": 9e+99
+            }
+        },
+        "compatible_data": {
+            "puf": true,
+            "cps": true
+        }
+    },
+    "ALD_TipIncome_prt": {
+        "title": "Tip ALD phase-out rate",
+        "description": "Tip ALD is phased-out at this rate on earned income exceeding ALD_TipIncome_ps.",
+        "notes": "",
+        "section_1": "Above The Line Deductions",
+        "section_2": "Misc. Exclusions",
+        "indexable": false,
+        "indexed": false,
+        "type": "float",
+        "value": [
+            {
+                "year": 2013,
+                "value": 0.10
+            }
+        ],
+        "validators": {
+            "range": {
+                "min": 0,
+                "max": 9e+99
+            }
+        },
+        "compatible_data": {
+            "puf": true,
+            "cps": true
+        }
+    },
     "BEN_ssi_repeal": {
         "title": "SSI benefit repeal switch",
         "description": "SSI benefits can be repealed by switching this parameter to true.",