taxcalc 5.1.0__py3-none-any.whl → 5.2.0__py3-none-any.whl

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Files changed (20) hide show
  1. taxcalc/__init__.py +1 -1
  2. taxcalc/calcfunctions.py +19 -14
  3. taxcalc/policy.py +7 -0
  4. taxcalc/policy_current_law.json +645 -249
  5. taxcalc/reforms/2017_law.json +2 -0
  6. taxcalc/tests/cpscsv_agg_expect.csv +26 -26
  7. taxcalc/tests/puf_var_wght_means_by_year.csv +80 -80
  8. taxcalc/tests/pufcsv_agg_expect.csv +26 -26
  9. taxcalc/tests/test_calculator.py +1 -0
  10. taxcalc/tests/test_cpscsv.py +2 -1
  11. taxcalc/tests/test_policy.py +81 -103
  12. taxcalc/tests/test_puf_var_stats.py +1 -1
  13. taxcalc/tests/test_pufcsv.py +2 -1
  14. taxcalc/tests/test_reforms.py +2 -2
  15. {taxcalc-5.1.0.dist-info → taxcalc-5.2.0.dist-info}/METADATA +1 -1
  16. {taxcalc-5.1.0.dist-info → taxcalc-5.2.0.dist-info}/RECORD +20 -20
  17. {taxcalc-5.1.0.dist-info → taxcalc-5.2.0.dist-info}/WHEEL +0 -0
  18. {taxcalc-5.1.0.dist-info → taxcalc-5.2.0.dist-info}/entry_points.txt +0 -0
  19. {taxcalc-5.1.0.dist-info → taxcalc-5.2.0.dist-info}/licenses/LICENSE +0 -0
  20. {taxcalc-5.1.0.dist-info → taxcalc-5.2.0.dist-info}/top_level.txt +0 -0
taxcalc/policy_current_law.json CHANGED
@@ -762,7 +762,7 @@
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  "MARS": "mjoint",
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  "validators": {
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  }
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  },
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  "ID_AllTaxes_c": {
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+ "title": "Cap on the amount of state and local income, sales and real estate tax deductions allowed (dollars)",
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  "description": "The amount of state and local income, sales and real estate tax deductions is limited to this dollar amount.",
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  "notes": "",
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  "section_1": "Itemized Deductions",
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+ "title": "Rate at which ID_AllTaxes_c cap is phased-out above ID_AllTaxes_c_ps AGI",
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+ "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.",
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+ "notes": "",
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+ "section_2": "State And Local Taxes And Real Estate Taxes",
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+ "title": "Minimum cap on itemized state and local income, sales and real estate tax deductions that are phased-out above ID_AllTaxes_ps AGI",
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+ "description": "The cap on state and local income, sales and real estate tax deductions cannot be reduced below this amount.",
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+ "notes": "",
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+ "section_2": "State And Local Taxes And Real Estate Taxes",
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- "year": 2021,
6814
+ "year": 2013,
6483
6815
  "MARS": "headhh",
6484
- "value": 10000.0
6816
+ "value": 0
6485
6817
  },
6486
6818
  {
6487
- "year": 2021,
6819
+ "year": 2013,
6488
6820
  "MARS": "widow",
6489
- "value": 10000.0
6821
+ "value": 0
6490
6822
  },
6491
6823
  {
6492
- "year": 2022,
6824
+ "year": 2025,
6493
6825
  "MARS": "single",
6494
- "value": 10000.0
6826
+ "value": 10000
6495
6827
  },
6496
6828
  {
6497
- "year": 2022,
6829
+ "year": 2025,
6498
6830
  "MARS": "mjoint",
6499
- "value": 10000.0
6831
+ "value": 10000
6500
6832
  },
6501
6833
  {
6502
- "year": 2022,
6834
+ "year": 2025,
6503
6835
  "MARS": "mseparate",
6504
- "value": 5000.0
6836
+ "value": 5000
6505
6837
  },
6506
6838
  {
6507
- "year": 2022,
6839
+ "year": 2025,
6508
6840
  "MARS": "headhh",
6509
- "value": 10000.0
6841
+ "value": 10000
6510
6842
  },
6511
6843
  {
6512
- "year": 2022,
6844
+ "year": 2025,
6513
6845
  "MARS": "widow",
6514
- "value": 10000.0
6846
+ "value": 10000
6515
6847
  },
6516
6848
  {
6517
- "year": 2026,
6849
+ "year": 2030,
6518
6850
  "MARS": "single",
6519
- "value": 9e+99
6851
+ "value": 0
6520
6852
  },
6521
6853
  {
6522
- "year": 2026,
6854
+ "year": 2030,
6523
6855
  "MARS": "mjoint",
6524
- "value": 9e+99
6856
+ "value": 0
6525
6857
  },
6526
6858
  {
6527
- "year": 2026,
6859
+ "year": 2030,
6528
6860
  "MARS": "mseparate",
6529
- "value": 9e+99
6861
+ "value": 0
6530
6862
  },
6531
6863
  {
6532
- "year": 2026,
6864
+ "year": 2030,
6533
6865
  "MARS": "headhh",
6534
- "value": 9e+99
6866
+ "value": 0
6535
6867
  },
6536
6868
  {
6537
- "year": 2026,
6869
+ "year": 2030,
6538
6870
  "MARS": "widow",
6539
- "value": 9e+99
6871
+ "value": 0
6540
6872
  }
6541
6873
  ],
6542
6874
  "validators": {
@@ -6951,7 +7283,7 @@
6951
7283
  },
6952
7284
  {
6953
7285
  "year": 2026,
6954
- "value": 0.5
7286
+ "value": 0.6
6955
7287
  }
6956
7288
  ],
6957
7289
  "validators": {
@@ -6979,6 +7311,10 @@
6979
7311
  {
6980
7312
  "year": 2013,
6981
7313
  "value": 0.3
7314
+ },
7315
+ {
7316
+ "year": 2026,
7317
+ "value": 0.3
6982
7318
  }
6983
7319
  ],
6984
7320
  "validators": {
@@ -7006,6 +7342,10 @@
7006
7342
  {
7007
7343
  "year": 2013,
7008
7344
  "value": 0.0
7345
+ },
7346
+ {
7347
+ "year": 2026,
7348
+ "value": 0.005
7009
7349
  }
7010
7350
  ],
7011
7351
  "validators": {
@@ -7505,7 +7845,7 @@
7505
7845
  },
7506
7846
  {
7507
7847
  "year": 2026,
7508
- "value": 0.0
7848
+ "value": 1.0
7509
7849
  }
7510
7850
  ],
7511
7851
  "validators": {
@@ -7933,7 +8273,7 @@
7933
8273
  },
7934
8274
  {
7935
8275
  "year": 2026,
7936
- "value": 0.0
8276
+ "value": 1.0
7937
8277
  }
7938
8278
  ],
7939
8279
  "validators": {
@@ -8632,27 +8972,27 @@
8632
8972
  {
8633
8973
  "year": 2026,
8634
8974
  "MARS": "single",
8635
- "value": 349329.0
8975
+ "value": 9e+99
8636
8976
  },
8637
8977
  {
8638
8978
  "year": 2026,
8639
8979
  "MARS": "mjoint",
8640
- "value": 419195.0
8980
+ "value": 9e+99
8641
8981
  },
8642
8982
  {
8643
8983
  "year": 2026,
8644
8984
  "MARS": "mseparate",
8645
- "value": 209597.0
8985
+ "value": 9e+99
8646
8986
  },
8647
8987
  {
8648
8988
  "year": 2026,
8649
8989
  "MARS": "headhh",
8650
- "value": 384262.0
8990
+ "value": 9e+99
8651
8991
  },
8652
8992
  {
8653
8993
  "year": 2026,
8654
8994
  "MARS": "widow",
8655
- "value": 419195.0
8995
+ "value": 9e+99
8656
8996
  }
8657
8997
  ],
8658
8998
  "validators": {
@@ -8706,7 +9046,7 @@
8706
9046
  },
8707
9047
  {
8708
9048
  "year": 2026,
8709
- "value": 0.03
9049
+ "value": 0.0
8710
9050
  }
8711
9051
  ],
8712
9052
  "validators": {
@@ -8772,37 +9112,7 @@
8772
9112
  },
8773
9113
  {
8774
9114
  "year": 2026,
8775
- "value": 0.8
8776
- }
8777
- ],
8778
- "validators": {
8779
- "range": {
8780
- "min": 0,
8781
- "max": 1
8782
- }
8783
- },
8784
- "compatible_data": {
8785
- "puf": true,
8786
- "cps": true
8787
- }
8788
- },
8789
- "ID_reduction_salt_rate": {
8790
- "title": "Itemized deduction reduction rate for SALT deductions under OBBBA",
8791
- "description": "Itemized deductions are reduced if pre-deduction taxable income exceeds top tax bracket.",
8792
- "notes": "The 2026 value of 0.13513514 is about equal to 5/37.",
8793
- "section_1": "Itemized Deductions",
8794
- "section_2": "Itemized Deduction Limitation",
8795
- "indexable": false,
8796
- "indexed": false,
8797
- "type": "float",
8798
- "value": [
8799
- {
8800
- "year": 2013,
8801
- "value": 0.0
8802
- },
8803
- {
8804
- "year": 2026,
8805
- "value": 0.0
9115
+ "value": 1.0
8806
9116
  }
8807
9117
  ],
8808
9118
  "validators": {
@@ -8816,10 +9126,10 @@
8816
9126
  "cps": true
8817
9127
  }
8818
9128
  },
8819
- "ID_reduction_other_rate": {
8820
- "title": "Itemized deduction reduction rate for non-SALT deductions under OBBBA",
9129
+ "ID_reduction_rate": {
9130
+ "title": "Itemized deduction reduction rate under OBBBA",
8821
9131
  "description": "Itemized deductions are reduced if pre-deduction taxable income exceeds top tax bracket.",
8822
- "notes": "The 2026 value of 0.05405405 is about equal to 2/37.",
9132
+ "notes": "The 2026+ value of 0.05405405 is about equal to 2/37.",
8823
9133
  "section_1": "Itemized Deductions",
8824
9134
  "section_2": "Itemized Deduction Limitation",
8825
9135
  "indexable": false,
@@ -8832,7 +9142,7 @@
8832
9142
  },
8833
9143
  {
8834
9144
  "year": 2026,
8835
- "value": 0.0
9145
+ "value": 0.05405405
8836
9146
  }
8837
9147
  ],
8838
9148
  "validators": {
@@ -12060,27 +12370,27 @@
12060
12370
  {
12061
12371
  "year": 2026,
12062
12372
  "MARS": "single",
12063
- "value": 12457.0
12373
+ "value": 11925
12064
12374
  },
12065
12375
  {
12066
12376
  "year": 2026,
12067
12377
  "MARS": "mjoint",
12068
- "value": 24914.0
12378
+ "value": 23850
12069
12379
  },
12070
12380
  {
12071
12381
  "year": 2026,
12072
12382
  "MARS": "mseparate",
12073
- "value": 12457.0
12383
+ "value": 11925
12074
12384
  },
12075
12385
  {
12076
12386
  "year": 2026,
12077
12387
  "MARS": "headhh",
12078
- "value": 17834.0
12388
+ "value": 17000
12079
12389
  },
12080
12390
  {
12081
12391
  "year": 2026,
12082
12392
  "MARS": "widow",
12083
- "value": 24914.0
12393
+ "value": 23850
12084
12394
  }
12085
12395
  ],
12086
12396
  "validators": {
@@ -12146,7 +12456,7 @@
12146
12456
  },
12147
12457
  {
12148
12458
  "year": 2026,
12149
- "value": 0.15
12459
+ "value": 0.12
12150
12460
  }
12151
12461
  ],
12152
12462
  "validators": {
@@ -12498,27 +12808,27 @@
12498
12808
  {
12499
12809
  "year": 2026,
12500
12810
  "MARS": "single",
12501
- "value": 50696.0
12811
+ "value": 48475
12502
12812
  },
12503
12813
  {
12504
12814
  "year": 2026,
12505
12815
  "MARS": "mjoint",
12506
- "value": 101392.0
12816
+ "value": 96950
12507
12817
  },
12508
12818
  {
12509
12819
  "year": 2026,
12510
12820
  "MARS": "mseparate",
12511
- "value": 50696.0
12821
+ "value": 48475
12512
12822
  },
12513
12823
  {
12514
12824
  "year": 2026,
12515
12825
  "MARS": "headhh",
12516
- "value": 67862.0
12826
+ "value": 64850
12517
12827
  },
12518
12828
  {
12519
12829
  "year": 2026,
12520
12830
  "MARS": "widow",
12521
- "value": 101392.0
12831
+ "value": 96950
12522
12832
  }
12523
12833
  ],
12524
12834
  "validators": {
@@ -12584,7 +12894,7 @@
12584
12894
  },
12585
12895
  {
12586
12896
  "year": 2026,
12587
- "value": 0.25
12897
+ "value": 0.22
12588
12898
  }
12589
12899
  ],
12590
12900
  "validators": {
@@ -12936,27 +13246,27 @@
12936
13246
  {
12937
13247
  "year": 2026,
12938
13248
  "MARS": "single",
12939
- "value": 122766.0
13249
+ "value": 104900
12940
13250
  },
12941
13251
  {
12942
13252
  "year": 2026,
12943
13253
  "MARS": "mjoint",
12944
- "value": 204521.0
13254
+ "value": 208300
12945
13255
  },
12946
13256
  {
12947
13257
  "year": 2026,
12948
13258
  "MARS": "mseparate",
12949
- "value": 102261.0
13259
+ "value": 104900
12950
13260
  },
12951
13261
  {
12952
13262
  "year": 2026,
12953
13263
  "MARS": "headhh",
12954
- "value": 175266.0
13264
+ "value": 104900
12955
13265
  },
12956
13266
  {
12957
13267
  "year": 2026,
12958
13268
  "MARS": "widow",
12959
- "value": 204521.0
13269
+ "value": 208300
12960
13270
  }
12961
13271
  ],
12962
13272
  "validators": {
@@ -13022,7 +13332,7 @@
13022
13332
  },
13023
13333
  {
13024
13334
  "year": 2026,
13025
- "value": 0.28
13335
+ "value": 0.24
13026
13336
  }
13027
13337
  ],
13028
13338
  "validators": {
@@ -13374,27 +13684,27 @@
13374
13684
  {
13375
13685
  "year": 2026,
13376
13686
  "MARS": "single",
13377
- "value": 256019.0
13687
+ "value": 198800
13378
13688
  },
13379
13689
  {
13380
13690
  "year": 2026,
13381
13691
  "MARS": "mjoint",
13382
- "value": 311724.0
13692
+ "value": 397650
13383
13693
  },
13384
13694
  {
13385
13695
  "year": 2026,
13386
13696
  "MARS": "mseparate",
13387
- "value": 155862.0
13697
+ "value": 198800
13388
13698
  },
13389
13699
  {
13390
13700
  "year": 2026,
13391
13701
  "MARS": "headhh",
13392
- "value": 283872.0
13702
+ "value": 198800
13393
13703
  },
13394
13704
  {
13395
13705
  "year": 2026,
13396
13706
  "MARS": "widow",
13397
- "value": 311724.0
13707
+ "value": 397650
13398
13708
  }
13399
13709
  ],
13400
13710
  "validators": {
@@ -13460,7 +13770,7 @@
13460
13770
  },
13461
13771
  {
13462
13772
  "year": 2026,
13463
- "value": 0.33
13773
+ "value": 0.32
13464
13774
  }
13465
13775
  ],
13466
13776
  "validators": {
@@ -13812,27 +14122,27 @@
13812
14122
  {
13813
14123
  "year": 2026,
13814
14124
  "MARS": "single",
13815
- "value": 556656.0
14125
+ "value": 256450
13816
14126
  },
13817
14127
  {
13818
14128
  "year": 2026,
13819
14129
  "MARS": "mjoint",
13820
- "value": 556656.0
14130
+ "value": 512950
13821
14131
  },
13822
14132
  {
13823
14133
  "year": 2026,
13824
14134
  "MARS": "mseparate",
13825
- "value": 278328.0
14135
+ "value": 256450
13826
14136
  },
13827
14137
  {
13828
14138
  "year": 2026,
13829
14139
  "MARS": "headhh",
13830
- "value": 556656.0
14140
+ "value": 256486
13831
14141
  },
13832
14142
  {
13833
14143
  "year": 2026,
13834
14144
  "MARS": "widow",
13835
- "value": 556656.0
14145
+ "value": 512950
13836
14146
  }
13837
14147
  ],
13838
14148
  "validators": {
@@ -14250,27 +14560,27 @@
14250
14560
  {
14251
14561
  "year": 2026,
14252
14562
  "MARS": "single",
14253
- "value": 558927.0
14563
+ "value": 643950
14254
14564
  },
14255
14565
  {
14256
14566
  "year": 2026,
14257
14567
  "MARS": "mjoint",
14258
- "value": 628792.0
14568
+ "value": 772750
14259
14569
  },
14260
14570
  {
14261
14571
  "year": 2026,
14262
14572
  "MARS": "mseparate",
14263
- "value": 314396.0
14573
+ "value": 386350
14264
14574
  },
14265
14575
  {
14266
14576
  "year": 2026,
14267
14577
  "MARS": "headhh",
14268
- "value": 593859.0
14578
+ "value": 643950
14269
14579
  },
14270
14580
  {
14271
14581
  "year": 2026,
14272
14582
  "MARS": "widow",
14273
- "value": 628792.0
14583
+ "value": 772750
14274
14584
  }
14275
14585
  ],
14276
14586
  "validators": {
@@ -14336,7 +14646,7 @@
14336
14646
  },
14337
14647
  {
14338
14648
  "year": 2026,
14339
- "value": 0.396
14649
+ "value": 0.37
14340
14650
  }
14341
14651
  ],
14342
14652
  "validators": {
@@ -14788,7 +15098,7 @@
14788
15098
  },
14789
15099
  {
14790
15100
  "year": 2026,
14791
- "value": 0.0
15101
+ "value": 0.2
14792
15102
  }
14793
15103
  ],
14794
15104
  "validators": {
@@ -15166,27 +15476,27 @@
15166
15476
  {
15167
15477
  "year": 2026,
15168
15478
  "MARS": "single",
15169
- "value": 0.0
15479
+ "value": 200300
15170
15480
  },
15171
15481
  {
15172
15482
  "year": 2026,
15173
15483
  "MARS": "mjoint",
15174
- "value": 0.0
15484
+ "value": 400600
15175
15485
  },
15176
15486
  {
15177
15487
  "year": 2026,
15178
15488
  "MARS": "mseparate",
15179
- "value": 0.0
15489
+ "value": 200300
15180
15490
  },
15181
15491
  {
15182
15492
  "year": 2026,
15183
15493
  "MARS": "headhh",
15184
- "value": 0.0
15494
+ "value": 200300
15185
15495
  },
15186
15496
  {
15187
15497
  "year": 2026,
15188
15498
  "MARS": "widow",
15189
- "value": 0.0
15499
+ "value": 400600
15190
15500
  }
15191
15501
  ],
15192
15502
  "validators": {
@@ -15438,27 +15748,27 @@
15438
15748
  {
15439
15749
  "year": 2026,
15440
15750
  "MARS": "single",
15441
- "value": 1.0
15751
+ "value": 75000
15442
15752
  },
15443
15753
  {
15444
15754
  "year": 2026,
15445
15755
  "MARS": "mjoint",
15446
- "value": 1.0
15756
+ "value": 150000
15447
15757
  },
15448
15758
  {
15449
15759
  "year": 2026,
15450
15760
  "MARS": "mseparate",
15451
- "value": 1.0
15761
+ "value": 75000
15452
15762
  },
15453
15763
  {
15454
15764
  "year": 2026,
15455
15765
  "MARS": "headhh",
15456
- "value": 1.0
15766
+ "value": 75000
15457
15767
  },
15458
15768
  {
15459
15769
  "year": 2026,
15460
15770
  "MARS": "widow",
15461
- "value": 1.0
15771
+ "value": 150000
15462
15772
  }
15463
15773
  ],
15464
15774
  "validators": {
@@ -15512,7 +15822,7 @@
15512
15822
  },
15513
15823
  {
15514
15824
  "year": 2026,
15515
- "value": 0.0
15825
+ "value": 0.5
15516
15826
  }
15517
15827
  ],
15518
15828
  "validators": {
@@ -15566,7 +15876,7 @@
15566
15876
  },
15567
15877
  {
15568
15878
  "year": 2026,
15569
- "value": 0.0
15879
+ "value": 0.25
15570
15880
  }
15571
15881
  ],
15572
15882
  "validators": {
@@ -15620,7 +15930,7 @@
15620
15930
  },
15621
15931
  {
15622
15932
  "year": 2026,
15623
- "value": 0.0
15933
+ "value": 0.025
15624
15934
  }
15625
15935
  ],
15626
15936
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@@ -16047,13 +16357,13 @@
16047
16357
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16048
16358
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16049
16359
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16050
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16360
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16051
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16052
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16053
16363
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16054
16364
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16055
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16056
- "max": 9e99
16366
+ "max": 9e+99
16057
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16058
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16059
16369
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@@ -16077,13 +16387,13 @@
16077
16387
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16078
16388
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16079
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16080
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16081
16391
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16082
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16393
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16084
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16085
16395
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16086
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16396
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16087
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16399
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@@ -16560,27 +16870,27 @@
16560
16870
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16561
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16562
16872
  "MARS": "single",
16563
- "value": 72538.0
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16564
16874
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16565
16875
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16566
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16567
16877
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16568
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16878
+ "value": 139000
16569
16879
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16570
16880
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16571
16881
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16572
16882
  "MARS": "mseparate",
16573
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16883
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16574
16884
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16575
16885
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16576
16886
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16577
16887
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16578
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16888
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16579
16889
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16580
16890
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16581
16891
  "year": 2026,
16582
16892
  "MARS": "widow",
16583
- "value": 112881.0
16893
+ "value": 139000
16584
16894
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16585
16895
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16586
16896
  "validators": {
@@ -16958,27 +17268,27 @@
16958
17268
  {
16959
17269
  "year": 2026,
16960
17270
  "MARS": "single",
16961
- "value": 161239.0
17271
+ "value": 500000
16962
17272
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16963
17273
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16964
17274
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16965
17275
  "MARS": "mjoint",
16966
- "value": 214941.0
17276
+ "value": 1000000
16967
17277
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16968
17278
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16969
17279
  "year": 2026,
16970
17280
  "MARS": "mseparate",
16971
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17281
+ "value": 500000
16972
17282
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16973
17283
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16974
17284
  "year": 2026,
16975
17285
  "MARS": "headhh",
16976
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17286
+ "value": 500000
16977
17287
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16978
17288
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16979
17289
  "year": 2026,
16980
17290
  "MARS": "widow",
16981
- "value": 214941.0
17291
+ "value": 1000000
16982
17292
  }
16983
17293
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16984
17294
  "validators": {
@@ -17282,7 +17592,7 @@
17282
17592
  },
17283
17593
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17284
17594
  "year": 2026,
17285
- "value": 333232.0
17595
+ "value": 639200
17286
17596
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17287
17597
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17288
17598
  "validators": {
@@ -17317,6 +17627,10 @@
17317
17627
  {
17318
17628
  "year": 2022,
17319
17629
  "value": 3000.0
17630
+ },
17631
+ {
17632
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17633
+ "value": 3000
17320
17634
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17321
17635
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17322
17636
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@@ -17351,6 +17665,10 @@
17351
17665
  {
17352
17666
  "year": 2022,
17353
17667
  "value": 15000.0
17668
+ },
17669
+ {
17670
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17671
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17354
17672
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17355
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17356
17674
  "validators": {
@@ -17473,6 +17791,31 @@
17473
17791
  "year": 2022,
17474
17792
  "MARS": "widow",
17475
17793
  "value": 9e+99
17794
+ },
17795
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17796
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17798
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17799
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17801
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17803
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17804
+ },
17805
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17806
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17808
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17810
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17813
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17814
+ },
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17816
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17817
+ "MARS": "widow",
17818
+ "value": 75000
17476
17819
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17477
17820
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17478
17821
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@@ -17507,6 +17850,10 @@
17507
17850
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17508
17851
  "year": 2022,
17509
17852
  "value": 0.35
17853
+ },
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17855
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17856
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17510
17857
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17511
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17512
17859
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@@ -17533,6 +17880,10 @@
17533
17880
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17534
17881
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17535
17882
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17883
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17885
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17536
17887
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17537
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17538
17889
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@@ -17559,6 +17910,10 @@
17559
17910
  {
17560
17911
  "year": 2013,
17561
17912
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17913
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17914
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17915
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17916
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17562
17917
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17563
17918
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17564
17919
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@@ -17585,6 +17940,10 @@
17585
17940
  {
17586
17941
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17587
17942
  "value": 2000.0
17943
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17944
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17945
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17946
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17588
17947
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17589
17948
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17590
17949
  "validators": {
@@ -17611,52 +17970,52 @@
17611
17970
  {
17612
17971
  "year": 2013,
17613
17972
  "MARS": "single",
17614
- "value": 9e99
17973
+ "value": 9e+99
17615
17974
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17616
17975
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17617
17976
  "year": 2013,
17618
17977
  "MARS": "mjoint",
17619
- "value": 9e99
17978
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17620
17979
  },
17621
17980
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17622
17981
  "year": 2013,
17623
17982
  "MARS": "mseparate",
17624
- "value": 9e99
17983
+ "value": 9e+99
17625
17984
  },
17626
17985
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17627
17986
  "year": 2013,
17628
17987
  "MARS": "headhh",
17629
- "value": 9e99
17988
+ "value": 9e+99
17630
17989
  },
17631
17990
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17632
17991
  "year": 2013,
17633
17992
  "MARS": "widow",
17634
- "value": 9e99
17993
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17635
17994
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17636
17995
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17637
17996
  "year": 2020,
17638
17997
  "MARS": "single",
17639
- "value": 9e99
17998
+ "value": 9e+99
17640
17999
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17641
18000
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17642
18001
  "year": 2020,
17643
18002
  "MARS": "mjoint",
17644
- "value": 9e99
18003
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17645
18004
  },
17646
18005
  {
17647
18006
  "year": 2020,
17648
18007
  "MARS": "mseparate",
17649
- "value": 9e99
18008
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17650
18009
  },
17651
18010
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17652
18011
  "year": 2020,
17653
18012
  "MARS": "headhh",
17654
- "value": 9e99
18013
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17655
18014
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17656
18015
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17657
18016
  "year": 2020,
17658
18017
  "MARS": "widow",
17659
- "value": 9e99
18018
+ "value": 9e+99
17660
18019
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17661
18020
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17662
18021
  "year": 2021,
@@ -17686,27 +18045,52 @@
17686
18045
  {
17687
18046
  "year": 2022,
17688
18047
  "MARS": "single",
17689
- "value": 9e99
18048
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17690
18049
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17691
18050
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17692
18051
  "year": 2022,
17693
18052
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17694
- "value": 9e99
18053
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17695
18054
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17696
18055
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17697
18056
  "year": 2022,
17698
18057
  "MARS": "mseparate",
17699
- "value": 9e99
18058
+ "value": 9e+99
17700
18059
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17701
18060
  {
17702
18061
  "year": 2022,
17703
18062
  "MARS": "headhh",
17704
- "value": 9e99
18063
+ "value": 9e+99
17705
18064
  },
17706
18065
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17707
18066
  "year": 2022,
17708
18067
  "MARS": "widow",
17709
- "value": 9e99
18068
+ "value": 9e+99
18069
+ },
18070
+ {
18071
+ "year": 2026,
18072
+ "MARS": "single",
18073
+ "value": 2000
18074
+ },
18075
+ {
18076
+ "year": 2026,
18077
+ "MARS": "mjoint",
18078
+ "value": 4000
18079
+ },
18080
+ {
18081
+ "year": 2026,
18082
+ "MARS": "mseparate",
18083
+ "value": 2000
18084
+ },
18085
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18086
+ "year": 2026,
18087
+ "MARS": "headhh",
18088
+ "value": 2000
18089
+ },
18090
+ {
18091
+ "year": 2026,
18092
+ "MARS": "widow",
18093
+ "value": 2000
17710
18094
  }
17711
18095
  ],
17712
18096
  "validators": {
@@ -17733,6 +18117,10 @@
17733
18117
  {
17734
18118
  "year": 2013,
17735
18119
  "value": 0.01
18120
+ },
18121
+ {
18122
+ "year": 2026,
18123
+ "value": 0.01
17736
18124
  }
17737
18125
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17738
18126
  "validators": {
@@ -17767,6 +18155,10 @@
17767
18155
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17768
18156
  "year": 2022,
17769
18157
  "value": false
18158
+ },
18159
+ {
18160
+ "year": 2026,
18161
+ "value": false
17770
18162
  }
17771
18163
  ],
17772
18164
  "validators": {
@@ -17787,7 +18179,7 @@
17787
18179
  "section_1": "Child/Dependent Credits",
17788
18180
  "section_2": "Child Tax Credit",
17789
18181
  "indexable": true,
17790
- "indexed": false,
18182
+ "indexed": true,
17791
18183
  "type": "float",
17792
18184
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18185
  {
@@ -17831,8 +18223,16 @@
17831
18223
  "value": 2000.0
17832
18224
  },
17833
18225
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17834
- "year": 2026,
17835
- "value": 1000.0
18226
+ "year": 2023,
18227
+ "value": 2000.0
18228
+ },
18229
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18230
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18231
+ "value": 2000.0
18232
+ },
18233
+ {
18234
+ "year": 2025,
18235
+ "value": 2200
17836
18236
  }
17837
18237
  ],
17838
18238
  "validators": {
@@ -18235,29 +18635,29 @@
18235
18635
  "value": 400000.0
18236
18636
  },
18237
18637
  {
18238
- "year": 2026,
18638
+ "year": 2025,
18239
18639
  "MARS": "single",
18240
- "value": 75000.0
18640
+ "value": 200000
18241
18641
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18242
18642
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18243
- "year": 2026,
18643
+ "year": 2025,
18244
18644
  "MARS": "mjoint",
18245
- "value": 110000.0
18645
+ "value": 400000
18246
18646
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18247
18647
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18248
- "year": 2026,
18648
+ "year": 2025,
18249
18649
  "MARS": "mseparate",
18250
- "value": 55000.0
18650
+ "value": 200000
18251
18651
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18252
18652
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18253
- "year": 2026,
18653
+ "year": 2025,
18254
18654
  "MARS": "headhh",
18255
- "value": 75000.0
18655
+ "value": 200000
18256
18656
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18257
18657
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18258
- "year": 2026,
18658
+ "year": 2025,
18259
18659
  "MARS": "widow",
18260
- "value": 75000.0
18660
+ "value": 400000
18261
18661
  }
18262
18662
  ],
18263
18663
  "validators": {
@@ -18304,7 +18704,7 @@
18304
18704
  "section_1": "Child/Dependent Credits",
18305
18705
  "section_2": "Additional Child Tax Credit",
18306
18706
  "indexable": true,
18307
- "indexed": false,
18707
+ "indexed": true,
18308
18708
  "type": "float",
18309
18709
  "value": [
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18710
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@@ -18357,11 +18757,7 @@
18357
18757
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18358
18758
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18359
18759
  "year": 2025,
18360
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18361
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18362
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- "year": 2026,
18364
- "value": 1000.0
18760
+ "value": 1700
18365
18761
  }
18366
18762
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18367
18763
  "validators": {
@@ -18414,8 +18810,8 @@
18414
18810
  "value": 500.0
18415
18811
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18416
18812
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18417
- "year": 2026,
18418
- "value": 0.0
18813
+ "year": 2025,
18814
+ "value": 500
18419
18815
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18420
18816
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18421
18817
  "validators": {
@@ -20201,8 +20597,8 @@
20201
20597
  "value": 2500.0
20202
20598
  },
20203
20599
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20204
- "year": 2026,
20205
- "value": 3000.0
20600
+ "year": 2025,
20601
+ "value": 2500
20206
20602
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20207
20603
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20208
20604
  "validators": {
@@ -22571,11 +22967,11 @@
22571
22967
  },
22572
22968
  {
22573
22969
  "year": 2025,
22574
- "value": 0.0
22970
+ "value": 6000
22575
22971
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22576
22972
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22577
22973
  "year": 2029,
22578
- "value": 0.0
22974
+ "value": 0
22579
22975
  }
22580
22976
  ],
22581
22977
  "validators": {
@@ -22785,7 +23181,7 @@
22785
23181
  "value": [
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23182
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22787
23183
  "year": 2013,
22788
- "value": 0.20
23184
+ "value": 0.2
22789
23185
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22790
23186
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22791
23187
  "validators": {
@@ -22943,7 +23339,7 @@
22943
23339
  "value": [
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23340
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22945
23341
  "year": 2013,
22946
- "value": 0.10
23342
+ "value": 0.1
22947
23343
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22948
23344
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22949
23345
  "validators": {
@@ -23101,7 +23497,7 @@
23101
23497
  "value": [
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23498
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23103
23499
  "year": 2013,
23104
- "value": 0.10
23500
+ "value": 0.1
23105
23501
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23106
23502
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23107
23503
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