taxcalc 5.0.4__py3-none-any.whl → 5.2.0__py3-none-any.whl

taxcalc/policy_current_law.json

@@ -762,7 +762,7 @@
             },
             {
                 "year": 2026,
-                "value": 0.0
+                "value": 1.0
             }
         ],
         "validators": {
@@ -828,7 +828,7 @@
             },
             {
                 "year": 2026,
-                "value": 1.0
+                "value": 0.0
             }
         ],
         "validators": {
@@ -1588,52 +1588,27 @@
             {
                 "year": 2025,
                 "MARS": "single",
-                "value": 313000.0
+                "value": 313000
             },
             {
                 "year": 2025,
                 "MARS": "mjoint",
-                "value": 626000.0
+                "value": 626000
             },
             {
                 "year": 2025,
                 "MARS": "mseparate",
-                "value": 313000.0
+                "value": 313000
             },
             {
                 "year": 2025,
                 "MARS": "headhh",
-                "value": 313000.0
+                "value": 313000
             },
             {
                 "year": 2025,
                 "MARS": "widow",
-                "value": 626000.0
-            },
-            {
-                "year": 2029,
-                "MARS": "single",
-                "value": 9e+99
-            },
-            {
-                "year": 2029,
-                "MARS": "mjoint",
-                "value": 9e+99
-            },
-            {
-                "year": 2029,
-                "MARS": "mseparate",
-                "value": 9e+99
-            },
-            {
-                "year": 2029,
-                "MARS": "headhh",
-                "value": 9e+99
-            },
-            {
-                "year": 2029,
-                "MARS": "widow",
-                "value": 9e+99
+                "value": 626000
             }
         ],
         "validators": {
@@ -1711,7 +1686,7 @@
             },
             {
                 "year": 2026,
-                "value": 5410.0
+                "value": 0.0
             }
         ],
         "validators": {
@@ -2063,27 +2038,27 @@
             {
                 "year": 2026,
                 "MARS": "single",
-                "value": 349329.0
+                "value": 9e+99
             },
             {
                 "year": 2026,
                 "MARS": "mjoint",
-                "value": 419195.0
+                "value": 9e+99
             },
             {
                 "year": 2026,
                 "MARS": "mseparate",
-                "value": 209597.0
+                "value": 9e+99
             },
             {
                 "year": 2026,
                 "MARS": "headhh",
-                "value": 384262.0
+                "value": 9e+99
             },
             {
                 "year": 2026,
                 "MARS": "widow",
-                "value": 419195.0
+                "value": 9e+99
             }
         ],
         "validators": {
@@ -2462,52 +2437,27 @@
             {
                 "year": 2025,
                 "MARS": "single",
-                "value": 15000.0
+                "value": 15750
             },
             {
                 "year": 2025,
                 "MARS": "mjoint",
-                "value": 30000.0
+                "value": 31500
             },
             {
                 "year": 2025,
                 "MARS": "mseparate",
-                "value": 15000.0
+                "value": 15750
             },
             {
                 "year": 2025,
                 "MARS": "headhh",
-                "value": 22500.0
+                "value": 23625
             },
             {
                 "year": 2025,
                 "MARS": "widow",
-                "value": 30000.0
-            },
-            {
-                "year": 2026,
-                "MARS": "single",
-                "value": 8483.0
-            },
-            {
-                "year": 2026,
-                "MARS": "mjoint",
-                "value": 16966.0
-            },
-            {
-                "year": 2026,
-                "MARS": "mseparate",
-                "value": 8483.0
-            },
-            {
-                "year": 2026,
-                "MARS": "headhh",
-                "value": 12490.0
-            },
-            {
-                "year": 2026,
-                "MARS": "widow",
-                "value": 16966.0
+                "value": 31500
             }
         ],
         "validators": {
@@ -2991,6 +2941,10 @@
             {
                 "year": 2022,
                 "value": false
+            },
+            {
+                "year": 2026,
+                "value": true
             }
         ],
         "validators": {
@@ -3088,6 +3042,31 @@
                 "year": 2022,
                 "MARS": "widow",
                 "value": 0.0
+            },
+            {
+                "year": 2026,
+                "MARS": "single",
+                "value": 1000
+            },
+            {
+                "year": 2026,
+                "MARS": "mjoint",
+                "value": 2000
+            },
+            {
+                "year": 2026,
+                "MARS": "mseparate",
+                "value": 1000
+            },
+            {
+                "year": 2026,
+                "MARS": "headhh",
+                "value": 1000
+            },
+            {
+                "year": 2026,
+                "MARS": "widow",
+                "value": 1000
             }
         ],
         "validators": {
@@ -6254,7 +6233,7 @@
         }
     },
     "ID_AllTaxes_c": {
-        "title": "Ceiling on the amount of state and local income, sales and real estate tax deductions allowed (dollars)",
+        "title": "Cap on the amount of state and local income, sales and real estate tax deductions allowed (dollars)",
         "description": "The amount of state and local income, sales and real estate tax deductions is limited to this dollar amount.",
         "notes": "",
         "section_1": "Itemized Deductions",
@@ -6513,29 +6492,251 @@
                 "MARS": "widow",
                 "value": 10000.0
             },
+            {
+                "year": 2025,
+                "MARS": "single",
+                "value": 40000
+            },
+            {
+                "year": 2025,
+                "MARS": "mjoint",
+                "value": 40000
+            },
+            {
+                "year": 2025,
+                "MARS": "mseparate",
+                "value": 20000
+            },
+            {
+                "year": 2025,
+                "MARS": "headhh",
+                "value": 40000
+            },
+            {
+                "year": 2025,
+                "MARS": "widow",
+                "value": 40000
+            },
             {
                 "year": 2026,
                 "MARS": "single",
-                "value": 9e+99
+                "value": 40400
             },
             {
                 "year": 2026,
                 "MARS": "mjoint",
-                "value": 9e+99
+                "value": 40400
             },
             {
                 "year": 2026,
                 "MARS": "mseparate",
-                "value": 9e+99
+                "value": 20200
             },
             {
                 "year": 2026,
                 "MARS": "headhh",
-                "value": 9e+99
+                "value": 40400
             },
             {
                 "year": 2026,
                 "MARS": "widow",
+                "value": 40400
+            },
+            {
+                "year": 2027,
+                "MARS": "single",
+                "value": 40804
+            },
+            {
+                "year": 2027,
+                "MARS": "mjoint",
+                "value": 40804
+            },
+            {
+                "year": 2027,
+                "MARS": "mseparate",
+                "value": 20402
+            },
+            {
+                "year": 2027,
+                "MARS": "headhh",
+                "value": 40804
+            },
+            {
+                "year": 2027,
+                "MARS": "widow",
+                "value": 40804
+            },
+            {
+                "year": 2028,
+                "MARS": "single",
+                "value": 41212
+            },
+            {
+                "year": 2028,
+                "MARS": "mjoint",
+                "value": 41212
+            },
+            {
+                "year": 2028,
+                "MARS": "mseparate",
+                "value": 20606
+            },
+            {
+                "year": 2028,
+                "MARS": "headhh",
+                "value": 41212
+            },
+            {
+                "year": 2028,
+                "MARS": "widow",
+                "value": 41212
+            },
+            {
+                "year": 2029,
+                "MARS": "single",
+                "value": 41624
+            },
+            {
+                "year": 2029,
+                "MARS": "mjoint",
+                "value": 41624
+            },
+            {
+                "year": 2029,
+                "MARS": "mseparate",
+                "value": 20812
+            },
+            {
+                "year": 2029,
+                "MARS": "headhh",
+                "value": 41624
+            },
+            {
+                "year": 2029,
+                "MARS": "widow",
+                "value": 41624
+            },
+            {
+                "year": 2030,
+                "MARS": "single",
+                "value": 10000
+            },
+            {
+                "year": 2030,
+                "MARS": "mjoint",
+                "value": 10000
+            },
+            {
+                "year": 2030,
+                "MARS": "mseparate",
+                "value": 5000
+            },
+            {
+                "year": 2030,
+                "MARS": "headhh",
+                "value": 10000
+            },
+            {
+                "year": 2030,
+                "MARS": "widow",
+                "value": 10000
+            }
+        ],
+        "validators": {
+            "range": {
+                "min": 0,
+                "max": 9e+99
+            }
+        },
+        "compatible_data": {
+            "puf": true,
+            "cps": true
+        }
+    },
+    "ID_AllTaxes_c_ps": {
+        "title": "AGI level at which ID_AllTaxes_c cap starts to be phased out",
+        "description": "The cap on state and local income, sales and real estate tax deductions is phased out when AGI exceeds this amount.",
+        "notes": "",
+        "section_1": "Itemized Deductions",
+        "section_2": "State And Local Taxes And Real Estate Taxes",
+        "indexable": true,
+        "indexed": true,
+        "type": "float",
+        "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": 2025,
+                "MARS": "single",
+                "value": 500000
+            },
+            {
+                "year": 2025,
+                "MARS": "mjoint",
+                "value": 500000
+            },
+            {
+                "year": 2025,
+                "MARS": "mseparate",
+                "value": 250000
+            },
+            {
+                "year": 2025,
+                "MARS": "headhh",
+                "value": 500000
+            },
+            {
+                "year": 2025,
+                "MARS": "widow",
+                "value": 500000
+            },
+            {
+                "year": 2030,
+                "MARS": "single",
+                "value": 9e+99
+            },
+            {
+                "year": 2030,
+                "MARS": "mjoint",
+                "value": 9e+99
+            },
+            {
+                "year": 2030,
+                "MARS": "mseparate",
+                "value": 9e+99
+            },
+            {
+                "year": 2030,
+                "MARS": "headhh",
+                "value": 9e+99
+            },
+            {
+                "year": 2030,
+                "MARS": "widow",
                 "value": 9e+99
             }
         ],
@@ -6550,6 +6751,137 @@
             "cps": true
         }
     },
+    "ID_AllTaxes_c_po_rate": {
+        "title": "Rate at which ID_AllTaxes_c cap is phased-out above ID_AllTaxes_c_ps AGI",
+        "description": "The cap on state and local income, sales and real estate tax deductions is reduced at this rate when AGI exceeds ID_AllTaxes_c_ps.",
+        "notes": "",
+        "section_1": "Itemized Deductions",
+        "section_2": "State And Local Taxes And Real Estate Taxes",
+        "indexable": false,
+        "indexed": false,
+        "type": "float",
+        "value": [
+            {
+                "year": 2013,
+                "value": 0.0
+            },
+            {
+                "year": 2025,
+                "value": 0.3
+            },
+            {
+                "year": 2030,
+                "value": 0.0
+            }
+        ],
+        "validators": {
+            "range": {
+                "min": 0,
+                "max": 1
+            }
+        },
+        "compatible_data": {
+            "puf": true,
+            "cps": true
+        }
+    },
+    "ID_AllTaxes_c_po_floor": {
+        "title": "Minimum cap on itemized state and local income, sales and real estate tax deductions that are phased-out above ID_AllTaxes_ps AGI",
+        "description": "The cap on state and local income, sales and real estate tax deductions cannot be reduced below this amount.",
+        "notes": "",
+        "section_1": "Itemized Deductions",
+        "section_2": "State And Local Taxes And Real Estate Taxes",
+        "indexable": false,
+        "indexed": false,
+        "type": "float",
+        "value": [
+            {
+                "year": 2013,
+                "MARS": "single",
+                "value": 0
+            },
+            {
+                "year": 2013,
+                "MARS": "mjoint",
+                "value": 0
+            },
+            {
+                "year": 2013,
+                "MARS": "mseparate",
+                "value": 0
+            },
+            {
+                "year": 2013,
+                "MARS": "headhh",
+                "value": 0
+            },
+            {
+                "year": 2013,
+                "MARS": "widow",
+                "value": 0
+            },
+            {
+                "year": 2025,
+                "MARS": "single",
+                "value": 10000
+            },
+            {
+                "year": 2025,
+                "MARS": "mjoint",
+                "value": 10000
+            },
+            {
+                "year": 2025,
+                "MARS": "mseparate",
+                "value": 5000
+            },
+            {
+                "year": 2025,
+                "MARS": "headhh",
+                "value": 10000
+            },
+            {
+                "year": 2025,
+                "MARS": "widow",
+                "value": 10000
+            },
+            {
+                "year": 2030,
+                "MARS": "single",
+                "value": 0
+            },
+            {
+                "year": 2030,
+                "MARS": "mjoint",
+                "value": 0
+            },
+            {
+                "year": 2030,
+                "MARS": "mseparate",
+                "value": 0
+            },
+            {
+                "year": 2030,
+                "MARS": "headhh",
+                "value": 0
+            },
+            {
+                "year": 2030,
+                "MARS": "widow",
+                "value": 0
+            }
+        ],
+        "validators": {
+            "range": {
+                "min": 0,
+                "max": 9e+99
+            }
+        },
+        "compatible_data": {
+            "puf": true,
+            "cps": true
+        }
+    },
     "ID_InterestPaid_hc": {
         "title": "Interest paid deduction haircut",
         "description": "This decimal fraction can be applied to limit the amount of interest paid deduction allowed.",
@@ -6923,9 +7255,9 @@
             "cps": true
         }
     },
-    "ID_Charity_crt_cash": {
-        "title": "Ceiling (as a decimal fraction of AGI) for cash charitable contribution deductions",
-        "description": "The cash deduction for charity is capped at this fraction of AGI.",
+    "ID_Charity_crt_all": {
+        "title": "Ceiling (as a decimal fraction of AGI) for all charitable contribution deductions",
+        "description": "The total deduction for charity is capped at this fraction of AGI.",
         "notes": "When using PUF data, raising this parameter value may produce unexpected results because in PUF data the variables e19800 and e20100 are already capped.",
         "section_1": "Itemized Deductions",
         "section_2": "Charity",
@@ -6951,7 +7283,7 @@
             },
             {
                 "year": 2026,
-                "value": 0.5
+                "value": 0.6
             }
         ],
         "validators": {
@@ -6979,6 +7311,10 @@
             {
                 "year": 2013,
                 "value": 0.3
+            },
+            {
+                "year": 2026,
+                "value": 0.3
             }
         ],
         "validators": {
@@ -7006,6 +7342,10 @@
             {
                 "year": 2013,
                 "value": 0.0
+            },
+            {
+                "year": 2026,
+                "value": 0.005
             }
         ],
         "validators": {
@@ -7505,7 +7845,7 @@
             },
             {
                 "year": 2026,
-                "value": 0.0
+                "value": 1.0
             }
         ],
         "validators": {
@@ -7933,7 +8273,7 @@
             },
             {
                 "year": 2026,
-                "value": 0.0
+                "value": 1.0
             }
         ],
         "validators": {
@@ -8632,27 +8972,27 @@
             {
                 "year": 2026,
                 "MARS": "single",
-                "value": 349329.0
+                "value": 9e+99
             },
             {
                 "year": 2026,
                 "MARS": "mjoint",
-                "value": 419195.0
+                "value": 9e+99
             },
             {
                 "year": 2026,
                 "MARS": "mseparate",
-                "value": 209597.0
+                "value": 9e+99
             },
             {
                 "year": 2026,
                 "MARS": "headhh",
-                "value": 384262.0
+                "value": 9e+99
             },
             {
                 "year": 2026,
                 "MARS": "widow",
-                "value": 419195.0
+                "value": 9e+99
             }
         ],
         "validators": {
@@ -8706,7 +9046,7 @@
             },
             {
                 "year": 2026,
-                "value": 0.03
+                "value": 0.0
             }
         ],
         "validators": {
@@ -8772,7 +9112,37 @@
             },
             {
                 "year": 2026,
-                "value": 0.8
+                "value": 1.0
+            }
+        ],
+        "validators": {
+            "range": {
+                "min": 0,
+                "max": 1
+            }
+        },
+        "compatible_data": {
+            "puf": true,
+            "cps": true
+        }
+    },
+    "ID_reduction_rate": {
+        "title": "Itemized deduction reduction rate under OBBBA",
+        "description": "Itemized deductions are reduced if pre-deduction taxable income exceeds top tax bracket.",
+        "notes": "The 2026+ value of 0.05405405 is about equal to 2/37.",
+        "section_1": "Itemized Deductions",
+        "section_2": "Itemized Deduction Limitation",
+        "indexable": false,
+        "indexed": false,
+        "type": "float",
+        "value": [
+            {
+                "year": 2013,
+                "value": 0.0
+            },
+            {
+                "year": 2026,
+                "value": 0.05405405
             }
         ],
         "validators": {
@@ -12000,27 +12370,27 @@
             {
                 "year": 2026,
                 "MARS": "single",
-                "value": 12457.0
+                "value": 11925
             },
             {
                 "year": 2026,
                 "MARS": "mjoint",
-                "value": 24914.0
+                "value": 23850
             },
             {
                 "year": 2026,
                 "MARS": "mseparate",
-                "value": 12457.0
+                "value": 11925
             },
             {
                 "year": 2026,
                 "MARS": "headhh",
-                "value": 17834.0
+                "value": 17000
             },
             {
                 "year": 2026,
                 "MARS": "widow",
-                "value": 24914.0
+                "value": 23850
             }
         ],
         "validators": {
@@ -12086,7 +12456,7 @@
             },
             {
                 "year": 2026,
-                "value": 0.15
+                "value": 0.12
             }
         ],
         "validators": {
@@ -12438,27 +12808,27 @@
             {
                 "year": 2026,
                 "MARS": "single",
-                "value": 50696.0
+                "value": 48475
             },
             {
                 "year": 2026,
                 "MARS": "mjoint",
-                "value": 101392.0
+                "value": 96950
             },
             {
                 "year": 2026,
                 "MARS": "mseparate",
-                "value": 50696.0
+                "value": 48475
             },
             {
                 "year": 2026,
                 "MARS": "headhh",
-                "value": 67862.0
+                "value": 64850
             },
             {
                 "year": 2026,
                 "MARS": "widow",
-                "value": 101392.0
+                "value": 96950
             }
         ],
         "validators": {
@@ -12524,7 +12894,7 @@
             },
             {
                 "year": 2026,
-                "value": 0.25
+                "value": 0.22
             }
         ],
         "validators": {
@@ -12876,27 +13246,27 @@
             {
                 "year": 2026,
                 "MARS": "single",
-                "value": 122766.0
+                "value": 104900
             },
             {
                 "year": 2026,
                 "MARS": "mjoint",
-                "value": 204521.0
+                "value": 208300
             },
             {
                 "year": 2026,
                 "MARS": "mseparate",
-                "value": 102261.0
+                "value": 104900
             },
             {
                 "year": 2026,
                 "MARS": "headhh",
-                "value": 175266.0
+                "value": 104900
             },
             {
                 "year": 2026,
                 "MARS": "widow",
-                "value": 204521.0
+                "value": 208300
             }
         ],
         "validators": {
@@ -12962,7 +13332,7 @@
             },
             {
                 "year": 2026,
-                "value": 0.28
+                "value": 0.24
             }
         ],
         "validators": {
@@ -13314,27 +13684,27 @@
             {
                 "year": 2026,
                 "MARS": "single",
-                "value": 256019.0
+                "value": 198800
             },
             {
                 "year": 2026,
                 "MARS": "mjoint",
-                "value": 311724.0
+                "value": 397650
             },
             {
                 "year": 2026,
                 "MARS": "mseparate",
-                "value": 155862.0
+                "value": 198800
             },
             {
                 "year": 2026,
                 "MARS": "headhh",
-                "value": 283872.0
+                "value": 198800
             },
             {
                 "year": 2026,
                 "MARS": "widow",
-                "value": 311724.0
+                "value": 397650
             }
         ],
         "validators": {
@@ -13400,7 +13770,7 @@
             },
             {
                 "year": 2026,
-                "value": 0.33
+                "value": 0.32
             }
         ],
         "validators": {
@@ -13752,27 +14122,27 @@
             {
                 "year": 2026,
                 "MARS": "single",
-                "value": 556656.0
+                "value": 256450
             },
             {
                 "year": 2026,
                 "MARS": "mjoint",
-                "value": 556656.0
+                "value": 512950
             },
             {
                 "year": 2026,
                 "MARS": "mseparate",
-                "value": 278328.0
+                "value": 256450
             },
             {
                 "year": 2026,
                 "MARS": "headhh",
-                "value": 556656.0
+                "value": 256486
             },
             {
                 "year": 2026,
                 "MARS": "widow",
-                "value": 556656.0
+                "value": 512950
             }
         ],
         "validators": {
@@ -14190,27 +14560,27 @@
             {
                 "year": 2026,
                 "MARS": "single",
-                "value": 558927.0
+                "value": 643950
             },
             {
                 "year": 2026,
                 "MARS": "mjoint",
-                "value": 628792.0
+                "value": 772750
             },
             {
                 "year": 2026,
                 "MARS": "mseparate",
-                "value": 314396.0
+                "value": 386350
             },
             {
                 "year": 2026,
                 "MARS": "headhh",
-                "value": 593859.0
+                "value": 643950
             },
             {
                 "year": 2026,
                 "MARS": "widow",
-                "value": 628792.0
+                "value": 772750
             }
         ],
         "validators": {
@@ -14276,7 +14646,7 @@
             },
             {
                 "year": 2026,
-                "value": 0.396
+                "value": 0.37
             }
         ],
         "validators": {
@@ -14728,7 +15098,7 @@
             },
             {
                 "year": 2026,
-                "value": 0.0
+                "value": 0.2
             }
         ],
         "validators": {
@@ -15106,27 +15476,27 @@
             {
                 "year": 2026,
                 "MARS": "single",
-                "value": 0.0
+                "value": 200300
             },
             {
                 "year": 2026,
                 "MARS": "mjoint",
-                "value": 0.0
+                "value": 400600
             },
             {
                 "year": 2026,
                 "MARS": "mseparate",
-                "value": 0.0
+                "value": 200300
             },
             {
                 "year": 2026,
                 "MARS": "headhh",
-                "value": 0.0
+                "value": 200300
             },
             {
                 "year": 2026,
                 "MARS": "widow",
-                "value": 0.0
+                "value": 400600
             }
         ],
         "validators": {
@@ -15378,27 +15748,27 @@
             {
                 "year": 2026,
                 "MARS": "single",
-                "value": 1.0
+                "value": 75000
             },
             {
                 "year": 2026,
                 "MARS": "mjoint",
-                "value": 1.0
+                "value": 150000
             },
             {
                 "year": 2026,
                 "MARS": "mseparate",
-                "value": 1.0
+                "value": 75000
             },
             {
                 "year": 2026,
                 "MARS": "headhh",
-                "value": 1.0
+                "value": 75000
             },
             {
                 "year": 2026,
                 "MARS": "widow",
-                "value": 1.0
+                "value": 150000
             }
         ],
         "validators": {
@@ -15452,7 +15822,7 @@
             },
             {
                 "year": 2026,
-                "value": 0.0
+                "value": 0.5
             }
         ],
         "validators": {
@@ -15506,7 +15876,7 @@
             },
             {
                 "year": 2026,
-                "value": 0.0
+                "value": 0.25
             }
         ],
         "validators": {
@@ -15560,7 +15930,7 @@
             },
             {
                 "year": 2026,
-                "value": 0.0
+                "value": 0.025
             }
         ],
         "validators": {
@@ -15952,12 +16322,72 @@
                 "value": 0.0
             },
             {
-                "year": 2018,
+                "year": 2018,
+                "value": 0.0
+            },
+            {
+                "year": 2019,
+                "value": 0.0
+            }
+        ],
+        "validators": {
+            "range": {
+                "min": 0,
+                "max": 1
+            }
+        },
+        "compatible_data": {
+            "puf": true,
+            "cps": true
+        }
+    },
+    "PT_qbid_min_ded": {
+        "title": "Minimum QBID amount",
+        "description": "QBID will be no less than this amount if qualified business income is not less than PT_qbid_min_qbi.",
+        "notes": "",
+        "section_1": "Personal Income",
+        "section_2": "Pass-Through",
+        "indexable": true,
+        "indexed": true,
+        "type": "float",
+        "value": [
+            {
+                "year": 2013,
+                "value": 0.0
+            },
+            {
+                "year": 2026,
+                "value": 400
+            }
+        ],
+        "validators": {
+            "range": {
+                "min": 0,
+                "max": 9e+99
+            }
+        },
+        "compatible_data": {
+            "puf": true,
+            "cps": true
+        }
+    },
+    "PT_qbid_min_qbi": {
+        "title": "Minimum QBI amount required for receipt of PT_qbid_min_ded",
+        "description": "QBID will be no less than this PT_qbid_min_ded if qualified business income is not less than this amount.",
+        "notes": "",
+        "section_1": "Personal Income",
+        "section_2": "Pass-Through",
+        "indexable": true,
+        "indexed": true,
+        "type": "float",
+        "value": [
+            {
+                "year": 2013,
                 "value": 0.0
             },
             {
-                "year": 2019,
-                "value": 0.0
+                "year": 2026,
+                "value": 1000
             }
         ],
         "validators": {
@@ -16440,27 +16870,27 @@
             {
                 "year": 2026,
                 "MARS": "single",
-                "value": 72538.0
+                "value": 89400
             },
             {
                 "year": 2026,
                 "MARS": "mjoint",
-                "value": 112881.0
+                "value": 139000
             },
             {
                 "year": 2026,
                 "MARS": "mseparate",
-                "value": 56440.0
+                "value": 69600
             },
             {
                 "year": 2026,
                 "MARS": "headhh",
-                "value": 72538.0
+                "value": 89400
             },
             {
                 "year": 2026,
                 "MARS": "widow",
-                "value": 112881.0
+                "value": 139000
             }
         ],
         "validators": {
@@ -16838,27 +17268,27 @@
             {
                 "year": 2026,
                 "MARS": "single",
-                "value": 161239.0
+                "value": 500000
             },
             {
                 "year": 2026,
                 "MARS": "mjoint",
-                "value": 214941.0
+                "value": 1000000
             },
             {
                 "year": 2026,
                 "MARS": "mseparate",
-                "value": 107470.0
+                "value": 500000
             },
             {
                 "year": 2026,
                 "MARS": "headhh",
-                "value": 161239.0
+                "value": 500000
             },
             {
                 "year": 2026,
                 "MARS": "widow",
-                "value": 214941.0
+                "value": 1000000
             }
         ],
         "validators": {
@@ -17162,7 +17592,7 @@
             },
             {
                 "year": 2026,
-                "value": 333232.0
+                "value": 639200
             }
         ],
         "validators": {
@@ -17197,6 +17627,10 @@
             {
                 "year": 2022,
                 "value": 3000.0
+            },
+            {
+                "year": 2026,
+                "value": 3000
             }
         ],
         "validators": {
@@ -17231,6 +17665,10 @@
             {
                 "year": 2022,
                 "value": 15000.0
+            },
+            {
+                "year": 2026,
+                "value": 15000
             }
         ],
         "validators": {
@@ -17353,6 +17791,31 @@
                 "year": 2022,
                 "MARS": "widow",
                 "value": 9e+99
+            },
+            {
+                "year": 2026,
+                "MARS": "single",
+                "value": 75000
+            },
+            {
+                "year": 2026,
+                "MARS": "mjoint",
+                "value": 150000
+            },
+            {
+                "year": 2026,
+                "MARS": "mseparate",
+                "value": 75000
+            },
+            {
+                "year": 2026,
+                "MARS": "headhh",
+                "value": 75000
+            },
+            {
+                "year": 2026,
+                "MARS": "widow",
+                "value": 75000
             }
         ],
         "validators": {
@@ -17387,6 +17850,10 @@
             {
                 "year": 2022,
                 "value": 0.35
+            },
+            {
+                "year": 2026,
+                "value": 0.5
             }
         ],
         "validators": {
@@ -17413,6 +17880,10 @@
             {
                 "year": 2013,
                 "value": 0.2
+            },
+            {
+                "year": 2026,
+                "value": 0.35
             }
         ],
         "validators": {
@@ -17439,6 +17910,10 @@
             {
                 "year": 2013,
                 "value": 0.0
+            },
+            {
+                "year": 2026,
+                "value": 0.2
             }
         ],
         "validators": {
@@ -17465,6 +17940,10 @@
             {
                 "year": 2013,
                 "value": 2000.0
+            },
+            {
+                "year": 2026,
+                "value": 2000
             }
         ],
         "validators": {
@@ -17491,52 +17970,52 @@
             {
                 "year": 2013,
                 "MARS": "single",
-                "value": 9e99
+                "value": 9e+99
             },
             {
                 "year": 2013,
                 "MARS": "mjoint",
-                "value": 9e99
+                "value": 9e+99
             },
             {
                 "year": 2013,
                 "MARS": "mseparate",
-                "value": 9e99
+                "value": 9e+99
             },
             {
                 "year": 2013,
                 "MARS": "headhh",
-                "value": 9e99
+                "value": 9e+99
             },
             {
                 "year": 2013,
                 "MARS": "widow",
-                "value": 9e99
+                "value": 9e+99
             },
             {
                 "year": 2020,
                 "MARS": "single",
-                "value": 9e99
+                "value": 9e+99
             },
             {
                 "year": 2020,
                 "MARS": "mjoint",
-                "value": 9e99
+                "value": 9e+99
             },
             {
                 "year": 2020,
                 "MARS": "mseparate",
-                "value": 9e99
+                "value": 9e+99
             },
             {
                 "year": 2020,
                 "MARS": "headhh",
-                "value": 9e99
+                "value": 9e+99
             },
             {
                 "year": 2020,
                 "MARS": "widow",
-                "value": 9e99
+                "value": 9e+99
             },
             {
                 "year": 2021,
@@ -17566,27 +18045,52 @@
             {
                 "year": 2022,
                 "MARS": "single",
-                "value": 9e99
+                "value": 9e+99
             },
             {
                 "year": 2022,
                 "MARS": "mjoint",
-                "value": 9e99
+                "value": 9e+99
             },
             {
                 "year": 2022,
                 "MARS": "mseparate",
-                "value": 9e99
+                "value": 9e+99
             },
             {
                 "year": 2022,
                 "MARS": "headhh",
-                "value": 9e99
+                "value": 9e+99
             },
             {
                 "year": 2022,
                 "MARS": "widow",
-                "value": 9e99
+                "value": 9e+99
+            },
+            {
+                "year": 2026,
+                "MARS": "single",
+                "value": 2000
+            },
+            {
+                "year": 2026,
+                "MARS": "mjoint",
+                "value": 4000
+            },
+            {
+                "year": 2026,
+                "MARS": "mseparate",
+                "value": 2000
+            },
+            {
+                "year": 2026,
+                "MARS": "headhh",
+                "value": 2000
+            },
+            {
+                "year": 2026,
+                "MARS": "widow",
+                "value": 2000
             }
         ],
         "validators": {
@@ -17613,6 +18117,10 @@
             {
                 "year": 2013,
                 "value": 0.01
+            },
+            {
+                "year": 2026,
+                "value": 0.01
             }
         ],
         "validators": {
@@ -17647,6 +18155,10 @@
             {
                 "year": 2022,
                 "value": false
+            },
+            {
+                "year": 2026,
+                "value": false
             }
         ],
         "validators": {
@@ -17667,7 +18179,7 @@
         "section_1": "Child/Dependent Credits",
         "section_2": "Child Tax Credit",
         "indexable": true,
-        "indexed": false,
+        "indexed": true,
         "type": "float",
         "value": [
             {
@@ -17711,8 +18223,16 @@
                 "value": 2000.0
             },
             {
-                "year": 2026,
-                "value": 1000.0
+                "year": 2023,
+                "value": 2000.0
+            },
+            {
+                "year": 2024,
+                "value": 2000.0
+            },
+            {
+                "year": 2025,
+                "value": 2200
             }
         ],
         "validators": {
@@ -18115,29 +18635,29 @@
                 "value": 400000.0
             },
             {
-                "year": 2026,
+                "year": 2025,
                 "MARS": "single",
-                "value": 75000.0
+                "value": 200000
             },
             {
-                "year": 2026,
+                "year": 2025,
                 "MARS": "mjoint",
-                "value": 110000.0
+                "value": 400000
             },
             {
-                "year": 2026,
+                "year": 2025,
                 "MARS": "mseparate",
-                "value": 55000.0
+                "value": 200000
             },
             {
-                "year": 2026,
+                "year": 2025,
                 "MARS": "headhh",
-                "value": 75000.0
+                "value": 200000
             },
             {
-                "year": 2026,
+                "year": 2025,
                 "MARS": "widow",
-                "value": 75000.0
+                "value": 400000
             }
         ],
         "validators": {
@@ -18184,7 +18704,7 @@
         "section_1": "Child/Dependent Credits",
         "section_2": "Additional Child Tax Credit",
         "indexable": true,
-        "indexed": false,
+        "indexed": true,
         "type": "float",
         "value": [
             {
@@ -18237,11 +18757,7 @@
             },
             {
                 "year": 2025,
-                "value": 1700.0
-            },
-            {
-                "year": 2026,
-                "value": 1000.0
+                "value": 1700
             }
         ],
         "validators": {
@@ -18294,8 +18810,8 @@
                 "value": 500.0
             },
             {
-                "year": 2026,
-                "value": 0.0
+                "year": 2025,
+                "value": 500
             }
         ],
         "validators": {
@@ -18928,7 +19444,7 @@
         "validators": {
             "range": {
                 "min": 0,
-                "max": 9e+99
+                "max": 1
             }
         },
         "compatible_data": {
@@ -20081,8 +20597,8 @@
                 "value": 2500.0
             },
             {
-                "year": 2026,
-                "value": 3000.0
+                "year": 2025,
+                "value": 2500
             }
         ],
         "validators": {
@@ -20623,7 +21139,7 @@
         "validators": {
             "range": {
                 "min": 0,
-                "max": 9e+99
+                "max": 1
             }
         },
         "compatible_data": {
@@ -22435,6 +22951,113 @@
             "cps": true
         }
     },
+    "SeniorDed_c": {
+        "title": "Senior deduction amount per elderly head/spouse",
+        "description": "Senior deduction is capped at this level per elderly head/spouse.",
+        "notes": "",
+        "section_1": "",
+        "section_2": "",
+        "indexable": true,
+        "indexed": false,
+        "type": "float",
+        "value": [
+            {
+                "year": 2013,
+                "value": 0.0
+            },
+            {
+                "year": 2025,
+                "value": 6000
+            },
+            {
+                "year": 2029,
+                "value": 0
+            }
+        ],
+        "validators": {
+            "range": {
+                "min": 0,
+                "max": 9e+99
+            }
+        },
+        "compatible_data": {
+            "puf": true,
+            "cps": true
+        }
+    },
+    "SeniorDed_ps": {
+        "title": "Senior deduction phase-out start AGI level",
+        "description": "Senior 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": 75000.0
+            },
+            {
+                "year": 2013,
+                "MARS": "mjoint",
+                "value": 150000.0
+            },
+            {
+                "year": 2013,
+                "MARS": "mseparate",
+                "value": 75000.0
+            },
+            {
+                "year": 2013,
+                "MARS": "headhh",
+                "value": 75000.0
+            },
+            {
+                "year": 2013,
+                "MARS": "widow",
+                "value": 75000.0
+            }
+        ],
+        "validators": {
+            "range": {
+                "min": 0,
+                "max": 9e+99
+            }
+        },
+        "compatible_data": {
+            "puf": true,
+            "cps": true
+        }
+    },
+    "SeniorDed_prt": {
+        "title": "Senior deduction phase-out rate",
+        "description": "Senior deduction is phased-out at this rate on AGI exceeding SeniorDed_ps.",
+        "notes": "",
+        "section_1": "",
+        "section_2": "",
+        "indexable": false,
+        "indexed": false,
+        "type": "float",
+        "value": [
+            {
+                "year": 2013,
+                "value": 0.06
+            }
+        ],
+        "validators": {
+            "range": {
+                "min": 0,
+                "max": 1
+            }
+        },
+        "compatible_data": {
+            "puf": true,
+            "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.",
@@ -22558,7 +23181,7 @@
         "value": [
             {
                 "year": 2013,
-                "value": 0.20
+                "value": 0.2
             }
         ],
         "validators": {
@@ -22716,13 +23339,13 @@
         "value": [
             {
                 "year": 2013,
-                "value": 0.10
+                "value": 0.1
             }
         ],
         "validators": {
             "range": {
                 "min": 0,
-                "max": 9e+99
+                "max": 1
             }
         },
         "compatible_data": {
@@ -22874,13 +23497,13 @@
         "value": [
             {
                 "year": 2013,
-                "value": 0.10
+                "value": 0.1
             }
         ],
         "validators": {
             "range": {
                 "min": 0,
-                "max": 9e+99
+                "max": 1
             }
         },
         "compatible_data": {