taxcalc 5.1.0__py3-none-any.whl → 5.3.0__py3-none-any.whl

This diff represents the content of publicly available package versions that have been released to one of the supported registries. The information contained in this diff is provided for informational purposes only and reflects changes between package versions as they appear in their respective public registries.
Files changed (44) hide show
  1. taxcalc/__init__.py +3 -3
  2. taxcalc/calcfunctions.py +21 -16
  3. taxcalc/calculator.py +3 -3
  4. taxcalc/cli/tc.py +15 -11
  5. taxcalc/data.py +1 -1
  6. taxcalc/decorators.py +9 -8
  7. taxcalc/growfactors.py +2 -1
  8. taxcalc/policy.py +13 -5
  9. taxcalc/policy_current_law.json +1191 -1395
  10. taxcalc/puf_ratios.csv +24 -24
  11. taxcalc/puf_weights.csv.gz +0 -0
  12. taxcalc/reforms/2017_law.json +2 -0
  13. taxcalc/reforms/ARPA.out.csv +9 -9
  14. taxcalc/taxcalcio.py +41 -26
  15. taxcalc/tests/conftest.py +1 -1
  16. taxcalc/tests/cpscsv_agg_expect.csv +26 -26
  17. taxcalc/tests/puf_var_correl_coeffs_2016.csv +24 -24
  18. taxcalc/tests/puf_var_wght_means_by_year.csv +80 -80
  19. taxcalc/tests/pufcsv_agg_expect.csv +26 -26
  20. taxcalc/tests/pufcsv_mtr_expect.txt +21 -21
  21. taxcalc/tests/reforms.json +3 -1
  22. taxcalc/tests/reforms_expect.csv +48 -48
  23. taxcalc/tests/test_4package.py +8 -9
  24. taxcalc/tests/test_calculator.py +152 -151
  25. taxcalc/tests/test_compare.py +2 -2
  26. taxcalc/tests/test_consumption.py +2 -2
  27. taxcalc/tests/test_cpscsv.py +4 -3
  28. taxcalc/tests/test_decorators.py +57 -52
  29. taxcalc/tests/test_growdiff.py +2 -2
  30. taxcalc/tests/test_parameters.py +59 -53
  31. taxcalc/tests/test_policy.py +229 -251
  32. taxcalc/tests/test_puf_var_stats.py +2 -2
  33. taxcalc/tests/test_pufcsv.py +5 -4
  34. taxcalc/tests/test_records.py +5 -1
  35. taxcalc/tests/test_reforms.py +101 -99
  36. taxcalc/tests/test_taxcalcio.py +10 -4
  37. taxcalc/utils.py +3 -3
  38. {taxcalc-5.1.0.dist-info → taxcalc-5.3.0.dist-info}/METADATA +3 -6
  39. {taxcalc-5.1.0.dist-info → taxcalc-5.3.0.dist-info}/RECORD +43 -44
  40. taxcalc/reforms/clp.out.csv +0 -10
  41. {taxcalc-5.1.0.dist-info → taxcalc-5.3.0.dist-info}/WHEEL +0 -0
  42. {taxcalc-5.1.0.dist-info → taxcalc-5.3.0.dist-info}/entry_points.txt +0 -0
  43. {taxcalc-5.1.0.dist-info → taxcalc-5.3.0.dist-info}/licenses/LICENSE +0 -0
  44. {taxcalc-5.1.0.dist-info → taxcalc-5.3.0.dist-info}/top_level.txt +0 -0
taxcalc/policy_current_law.json CHANGED
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  "validators": {
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  "validators": {
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  "validators": {
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  "validators": {
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  "validators": {
@@ -6254,7 +6233,7 @@
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  }
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  },
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  "ID_AllTaxes_c": {
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- "title": "Ceiling on the amount of state and local income, sales and real estate tax deductions allowed (dollars)",
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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",
@@ -6513,445 +6492,798 @@
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- "title": "Interest paid deduction haircut",
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- "description": "This decimal fraction can be applied to limit the amount of interest paid deduction allowed.",
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- "notes": "",
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- "section_1": "Itemized Deductions",
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- "section_2": "Interest Paid",
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- "notes": "",
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- "section_1": "Itemized Deductions",
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- "section_2": "Interest Paid",
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+ "ID_AllTaxes_c_ps": {
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+ "title": "AGI level at which ID_AllTaxes_c cap starts to be phased out",
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+ "description": "The cap on state and local income, sales and real estate tax deductions is phased out when AGI exceeds this amount.",
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+ "notes": "",
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+ "section_1": "Itemized Deductions",
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+ "section_2": "State And Local Taxes And Real Estate Taxes",
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  {
6715
- "year": 2018,
6693
+ "year": 2025,
6716
6694
  "MARS": "single",
6717
- "value": 9e+99
6695
+ "value": 500000
6718
6696
  },
6719
6697
  {
6720
- "year": 2018,
6698
+ "year": 2025,
6721
6699
  "MARS": "mjoint",
6722
- "value": 9e+99
6700
+ "value": 500000
6723
6701
  },
6724
6702
  {
6725
- "year": 2018,
6703
+ "year": 2025,
6726
6704
  "MARS": "mseparate",
6727
- "value": 9e+99
6705
+ "value": 250000
6728
6706
  },
6729
6707
  {
6730
- "year": 2018,
6708
+ "year": 2025,
6731
6709
  "MARS": "headhh",
6732
- "value": 9e+99
6710
+ "value": 500000
6733
6711
  },
6734
6712
  {
6735
- "year": 2018,
6713
+ "year": 2025,
6736
6714
  "MARS": "widow",
6737
- "value": 9e+99
6715
+ "value": 500000
6738
6716
  },
6739
6717
  {
6740
- "year": 2019,
6718
+ "year": 2030,
6741
6719
  "MARS": "single",
6742
6720
  "value": 9e+99
6743
6721
  },
6744
6722
  {
6745
- "year": 2019,
6723
+ "year": 2030,
6746
6724
  "MARS": "mjoint",
6747
6725
  "value": 9e+99
6748
6726
  },
6749
6727
  {
6750
- "year": 2019,
6728
+ "year": 2030,
6751
6729
  "MARS": "mseparate",
6752
6730
  "value": 9e+99
6753
6731
  },
6754
6732
  {
6755
- "year": 2019,
6733
+ "year": 2030,
6756
6734
  "MARS": "headhh",
6757
6735
  "value": 9e+99
6758
6736
  },
6759
6737
  {
6760
- "year": 2019,
6738
+ "year": 2030,
6761
6739
  "MARS": "widow",
6762
6740
  "value": 9e+99
6741
+ }
6742
+ ],
6743
+ "validators": {
6744
+ "range": {
6745
+ "min": 0,
6746
+ "max": 9e+99
6747
+ }
6748
+ },
6749
+ "compatible_data": {
6750
+ "puf": true,
6751
+ "cps": true
6752
+ }
6753
+ },
6754
+ "ID_AllTaxes_c_po_rate": {
6755
+ "title": "Rate at which ID_AllTaxes_c cap is phased-out above ID_AllTaxes_c_ps AGI",
6756
+ "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.",
6757
+ "notes": "",
6758
+ "section_1": "Itemized Deductions",
6759
+ "section_2": "State And Local Taxes And Real Estate Taxes",
6760
+ "indexable": false,
6761
+ "indexed": false,
6762
+ "type": "float",
6763
+ "value": [
6764
+ {
6765
+ "year": 2013,
6766
+ "value": 0.0
6763
6767
  },
6764
6768
  {
6765
- "year": 2020,
6769
+ "year": 2025,
6770
+ "value": 0.3
6771
+ },
6772
+ {
6773
+ "year": 2030,
6774
+ "value": 0.0
6775
+ }
6776
+ ],
6777
+ "validators": {
6778
+ "range": {
6779
+ "min": 0,
6780
+ "max": 1
6781
+ }
6782
+ },
6783
+ "compatible_data": {
6784
+ "puf": true,
6785
+ "cps": true
6786
+ }
6787
+ },
6788
+ "ID_AllTaxes_c_po_floor": {
6789
+ "title": "Minimum cap on itemized state and local income, sales and real estate tax deductions that are phased-out above ID_AllTaxes_ps AGI",
6790
+ "description": "The cap on state and local income, sales and real estate tax deductions cannot be reduced below this amount.",
6791
+ "notes": "",
6792
+ "section_1": "Itemized Deductions",
6793
+ "section_2": "State And Local Taxes And Real Estate Taxes",
6794
+ "indexable": false,
6795
+ "indexed": false,
6796
+ "type": "float",
6797
+ "value": [
6798
+ {
6799
+ "year": 2013,
6800
+ "MARS": "single",
6801
+ "value": 0
6802
+ },
6803
+ {
6804
+ "year": 2013,
6805
+ "MARS": "mjoint",
6806
+ "value": 0
6807
+ },
6808
+ {
6809
+ "year": 2013,
6810
+ "MARS": "mseparate",
6811
+ "value": 0
6812
+ },
6813
+ {
6814
+ "year": 2013,
6815
+ "MARS": "headhh",
6816
+ "value": 0
6817
+ },
6818
+ {
6819
+ "year": 2013,
6820
+ "MARS": "widow",
6821
+ "value": 0
6822
+ },
6823
+ {
6824
+ "year": 2025,
6825
+ "MARS": "single",
6826
+ "value": 10000
6827
+ },
6828
+ {
6829
+ "year": 2025,
6830
+ "MARS": "mjoint",
6831
+ "value": 10000
6832
+ },
6833
+ {
6834
+ "year": 2025,
6835
+ "MARS": "mseparate",
6836
+ "value": 5000
6837
+ },
6838
+ {
6839
+ "year": 2025,
6840
+ "MARS": "headhh",
6841
+ "value": 10000
6842
+ },
6843
+ {
6844
+ "year": 2025,
6845
+ "MARS": "widow",
6846
+ "value": 10000
6847
+ },
6848
+ {
6849
+ "year": 2030,
6850
+ "MARS": "single",
6851
+ "value": 0
6852
+ },
6853
+ {
6854
+ "year": 2030,
6855
+ "MARS": "mjoint",
6856
+ "value": 0
6857
+ },
6858
+ {
6859
+ "year": 2030,
6860
+ "MARS": "mseparate",
6861
+ "value": 0
6862
+ },
6863
+ {
6864
+ "year": 2030,
6865
+ "MARS": "headhh",
6866
+ "value": 0
6867
+ },
6868
+ {
6869
+ "year": 2030,
6870
+ "MARS": "widow",
6871
+ "value": 0
6872
+ }
6873
+ ],
6874
+ "validators": {
6875
+ "range": {
6876
+ "min": 0,
6877
+ "max": 9e+99
6878
+ }
6879
+ },
6880
+ "compatible_data": {
6881
+ "puf": true,
6882
+ "cps": true
6883
+ }
6884
+ },
6885
+ "ID_InterestPaid_hc": {
6886
+ "title": "Interest paid deduction haircut",
6887
+ "description": "This decimal fraction can be applied to limit the amount of interest paid deduction allowed.",
6888
+ "notes": "",
6889
+ "section_1": "Itemized Deductions",
6890
+ "section_2": "Interest Paid",
6891
+ "indexable": false,
6892
+ "indexed": false,
6893
+ "type": "float",
6894
+ "value": [
6895
+ {
6896
+ "year": 2013,
6897
+ "value": 0.0
6898
+ }
6899
+ ],
6900
+ "validators": {
6901
+ "range": {
6902
+ "min": 0,
6903
+ "max": 1
6904
+ }
6905
+ },
6906
+ "compatible_data": {
6907
+ "puf": true,
6908
+ "cps": true
6909
+ }
6910
+ },
6911
+ "ID_InterestPaid_c": {
6912
+ "title": "Ceiling on the amount of interest paid deduction allowed (dollars)",
6913
+ "description": "The amount of interest paid deduction is limited to this dollar amount.",
6914
+ "notes": "",
6915
+ "section_1": "Itemized Deductions",
6916
+ "section_2": "Interest Paid",
6917
+ "indexable": true,
6918
+ "indexed": true,
6919
+ "type": "float",
6920
+ "value": [
6921
+ {
6922
+ "year": 2013,
6766
6923
  "MARS": "single",
6767
6924
  "value": 9e+99
6768
6925
  },
6769
6926
  {
6770
- "year": 2020,
6927
+ "year": 2013,
6771
6928
  "MARS": "mjoint",
6772
6929
  "value": 9e+99
6773
6930
  },
6774
6931
  {
6775
- "year": 2020,
6932
+ "year": 2013,
6776
6933
  "MARS": "mseparate",
6777
6934
  "value": 9e+99
6778
6935
  },
6779
6936
  {
6780
- "year": 2020,
6937
+ "year": 2013,
6781
6938
  "MARS": "headhh",
6782
6939
  "value": 9e+99
6783
6940
  },
6784
6941
  {
6785
- "year": 2020,
6942
+ "year": 2013,
6786
6943
  "MARS": "widow",
6787
6944
  "value": 9e+99
6788
6945
  },
6789
6946
  {
6790
- "year": 2021,
6947
+ "year": 2014,
6791
6948
  "MARS": "single",
6792
6949
  "value": 9e+99
6793
6950
  },
6794
6951
  {
6795
- "year": 2021,
6952
+ "year": 2014,
6796
6953
  "MARS": "mjoint",
6797
6954
  "value": 9e+99
6798
6955
  },
6799
6956
  {
6800
- "year": 2021,
6957
+ "year": 2014,
6801
6958
  "MARS": "mseparate",
6802
6959
  "value": 9e+99
6803
6960
  },
6804
6961
  {
6805
- "year": 2021,
6962
+ "year": 2014,
6806
6963
  "MARS": "headhh",
6807
6964
  "value": 9e+99
6808
6965
  },
6809
6966
  {
6810
- "year": 2021,
6967
+ "year": 2014,
6811
6968
  "MARS": "widow",
6812
6969
  "value": 9e+99
6813
6970
  },
6814
6971
  {
6815
- "year": 2022,
6972
+ "year": 2015,
6816
6973
  "MARS": "single",
6817
6974
  "value": 9e+99
6818
6975
  },
6819
6976
  {
6820
- "year": 2022,
6977
+ "year": 2015,
6821
6978
  "MARS": "mjoint",
6822
6979
  "value": 9e+99
6823
6980
  },
6824
6981
  {
6825
- "year": 2022,
6982
+ "year": 2015,
6826
6983
  "MARS": "mseparate",
6827
6984
  "value": 9e+99
6828
6985
  },
6829
6986
  {
6830
- "year": 2022,
6987
+ "year": 2015,
6831
6988
  "MARS": "headhh",
6832
6989
  "value": 9e+99
6833
6990
  },
6834
6991
  {
6835
- "year": 2022,
6992
+ "year": 2015,
6836
6993
  "MARS": "widow",
6837
6994
  "value": 9e+99
6838
6995
  },
6839
6996
  {
6840
- "year": 2023,
6997
+ "year": 2016,
6841
6998
  "MARS": "single",
6842
6999
  "value": 9e+99
6843
7000
  },
6844
7001
  {
6845
- "year": 2023,
7002
+ "year": 2016,
6846
7003
  "MARS": "mjoint",
6847
7004
  "value": 9e+99
6848
7005
  },
6849
7006
  {
6850
- "year": 2023,
7007
+ "year": 2016,
6851
7008
  "MARS": "mseparate",
6852
7009
  "value": 9e+99
6853
7010
  },
6854
7011
  {
6855
- "year": 2023,
7012
+ "year": 2016,
6856
7013
  "MARS": "headhh",
6857
7014
  "value": 9e+99
6858
7015
  },
6859
7016
  {
6860
- "year": 2023,
7017
+ "year": 2016,
6861
7018
  "MARS": "widow",
6862
7019
  "value": 9e+99
6863
7020
  },
6864
7021
  {
6865
- "year": 2024,
7022
+ "year": 2017,
6866
7023
  "MARS": "single",
6867
7024
  "value": 9e+99
6868
7025
  },
6869
7026
  {
6870
- "year": 2024,
7027
+ "year": 2017,
6871
7028
  "MARS": "mjoint",
6872
7029
  "value": 9e+99
6873
7030
  },
6874
7031
  {
6875
- "year": 2024,
7032
+ "year": 2017,
6876
7033
  "MARS": "mseparate",
6877
7034
  "value": 9e+99
6878
7035
  },
6879
7036
  {
6880
- "year": 2024,
7037
+ "year": 2017,
6881
7038
  "MARS": "headhh",
6882
7039
  "value": 9e+99
6883
7040
  },
6884
7041
  {
6885
- "year": 2024,
7042
+ "year": 2017,
6886
7043
  "MARS": "widow",
6887
7044
  "value": 9e+99
6888
7045
  },
6889
7046
  {
6890
- "year": 2025,
7047
+ "year": 2018,
6891
7048
  "MARS": "single",
6892
7049
  "value": 9e+99
6893
7050
  },
6894
7051
  {
6895
- "year": 2025,
7052
+ "year": 2018,
6896
7053
  "MARS": "mjoint",
6897
7054
  "value": 9e+99
6898
7055
  },
6899
7056
  {
6900
- "year": 2025,
7057
+ "year": 2018,
6901
7058
  "MARS": "mseparate",
6902
7059
  "value": 9e+99
6903
7060
  },
6904
7061
  {
6905
- "year": 2025,
7062
+ "year": 2018,
6906
7063
  "MARS": "headhh",
6907
7064
  "value": 9e+99
6908
7065
  },
6909
7066
  {
6910
- "year": 2025,
7067
+ "year": 2018,
6911
7068
  "MARS": "widow",
6912
7069
  "value": 9e+99
6913
- }
6914
- ],
6915
- "validators": {
6916
- "range": {
6917
- "min": 0,
6918
- "max": 9e+99
6919
- }
6920
- },
6921
- "compatible_data": {
6922
- "puf": true,
6923
- "cps": true
6924
- }
6925
- },
6926
- "ID_Charity_crt_all": {
6927
- "title": "Ceiling (as a decimal fraction of AGI) for all charitable contribution deductions",
6928
- "description": "The total deduction for charity is capped at this fraction of AGI.",
6929
- "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.",
6930
- "section_1": "Itemized Deductions",
6931
- "section_2": "Charity",
6932
- "indexable": false,
6933
- "indexed": false,
6934
- "type": "float",
6935
- "value": [
6936
- {
6937
- "year": 2013,
6938
- "value": 0.5
6939
7070
  },
6940
7071
  {
6941
- "year": 2018,
6942
- "value": 0.6
7072
+ "year": 2019,
7073
+ "MARS": "single",
7074
+ "value": 9e+99
6943
7075
  },
6944
7076
  {
6945
- "year": 2020,
6946
- "value": 1.0
7077
+ "year": 2019,
7078
+ "MARS": "mjoint",
7079
+ "value": 9e+99
6947
7080
  },
6948
7081
  {
6949
- "year": 2022,
6950
- "value": 0.6
7082
+ "year": 2019,
7083
+ "MARS": "mseparate",
7084
+ "value": 9e+99
6951
7085
  },
6952
7086
  {
6953
- "year": 2026,
7087
+ "year": 2019,
7088
+ "MARS": "headhh",
7089
+ "value": 9e+99
7090
+ },
7091
+ {
7092
+ "year": 2019,
7093
+ "MARS": "widow",
7094
+ "value": 9e+99
7095
+ },
7096
+ {
7097
+ "year": 2020,
7098
+ "MARS": "single",
7099
+ "value": 9e+99
7100
+ },
7101
+ {
7102
+ "year": 2020,
7103
+ "MARS": "mjoint",
7104
+ "value": 9e+99
7105
+ },
7106
+ {
7107
+ "year": 2020,
7108
+ "MARS": "mseparate",
7109
+ "value": 9e+99
7110
+ },
7111
+ {
7112
+ "year": 2020,
7113
+ "MARS": "headhh",
7114
+ "value": 9e+99
7115
+ },
7116
+ {
7117
+ "year": 2020,
7118
+ "MARS": "widow",
7119
+ "value": 9e+99
7120
+ },
7121
+ {
7122
+ "year": 2021,
7123
+ "MARS": "single",
7124
+ "value": 9e+99
7125
+ },
7126
+ {
7127
+ "year": 2021,
7128
+ "MARS": "mjoint",
7129
+ "value": 9e+99
7130
+ },
7131
+ {
7132
+ "year": 2021,
7133
+ "MARS": "mseparate",
7134
+ "value": 9e+99
7135
+ },
7136
+ {
7137
+ "year": 2021,
7138
+ "MARS": "headhh",
7139
+ "value": 9e+99
7140
+ },
7141
+ {
7142
+ "year": 2021,
7143
+ "MARS": "widow",
7144
+ "value": 9e+99
7145
+ },
7146
+ {
7147
+ "year": 2022,
7148
+ "MARS": "single",
7149
+ "value": 9e+99
7150
+ },
7151
+ {
7152
+ "year": 2022,
7153
+ "MARS": "mjoint",
7154
+ "value": 9e+99
7155
+ },
7156
+ {
7157
+ "year": 2022,
7158
+ "MARS": "mseparate",
7159
+ "value": 9e+99
7160
+ },
7161
+ {
7162
+ "year": 2022,
7163
+ "MARS": "headhh",
7164
+ "value": 9e+99
7165
+ },
7166
+ {
7167
+ "year": 2022,
7168
+ "MARS": "widow",
7169
+ "value": 9e+99
7170
+ },
7171
+ {
7172
+ "year": 2023,
7173
+ "MARS": "single",
7174
+ "value": 9e+99
7175
+ },
7176
+ {
7177
+ "year": 2023,
7178
+ "MARS": "mjoint",
7179
+ "value": 9e+99
7180
+ },
7181
+ {
7182
+ "year": 2023,
7183
+ "MARS": "mseparate",
7184
+ "value": 9e+99
7185
+ },
7186
+ {
7187
+ "year": 2023,
7188
+ "MARS": "headhh",
7189
+ "value": 9e+99
7190
+ },
7191
+ {
7192
+ "year": 2023,
7193
+ "MARS": "widow",
7194
+ "value": 9e+99
7195
+ },
7196
+ {
7197
+ "year": 2024,
7198
+ "MARS": "single",
7199
+ "value": 9e+99
7200
+ },
7201
+ {
7202
+ "year": 2024,
7203
+ "MARS": "mjoint",
7204
+ "value": 9e+99
7205
+ },
7206
+ {
7207
+ "year": 2024,
7208
+ "MARS": "mseparate",
7209
+ "value": 9e+99
7210
+ },
7211
+ {
7212
+ "year": 2024,
7213
+ "MARS": "headhh",
7214
+ "value": 9e+99
7215
+ },
7216
+ {
7217
+ "year": 2024,
7218
+ "MARS": "widow",
7219
+ "value": 9e+99
7220
+ },
7221
+ {
7222
+ "year": 2025,
7223
+ "MARS": "single",
7224
+ "value": 9e+99
7225
+ },
7226
+ {
7227
+ "year": 2025,
7228
+ "MARS": "mjoint",
7229
+ "value": 9e+99
7230
+ },
7231
+ {
7232
+ "year": 2025,
7233
+ "MARS": "mseparate",
7234
+ "value": 9e+99
7235
+ },
7236
+ {
7237
+ "year": 2025,
7238
+ "MARS": "headhh",
7239
+ "value": 9e+99
7240
+ },
7241
+ {
7242
+ "year": 2025,
7243
+ "MARS": "widow",
7244
+ "value": 9e+99
7245
+ }
7246
+ ],
7247
+ "validators": {
7248
+ "range": {
7249
+ "min": 0,
7250
+ "max": 9e+99
7251
+ }
7252
+ },
7253
+ "compatible_data": {
7254
+ "puf": true,
7255
+ "cps": true
7256
+ }
7257
+ },
7258
+ "ID_Charity_crt_all": {
7259
+ "title": "Ceiling (as a decimal fraction of AGI) for all charitable contribution deductions",
7260
+ "description": "The total deduction for charity is capped at this fraction of AGI.",
7261
+ "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.",
7262
+ "section_1": "Itemized Deductions",
7263
+ "section_2": "Charity",
7264
+ "indexable": false,
7265
+ "indexed": false,
7266
+ "type": "float",
7267
+ "value": [
7268
+ {
7269
+ "year": 2013,
6954
7270
  "value": 0.5
7271
+ },
7272
+ {
7273
+ "year": 2018,
7274
+ "value": 0.6
7275
+ },
7276
+ {
7277
+ "year": 2020,
7278
+ "value": 1.0
7279
+ },
7280
+ {
7281
+ "year": 2022,
7282
+ "value": 0.6
7283
+ },
7284
+ {
7285
+ "year": 2026,
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
  "validators": {
@@ -16047,13 +16357,13 @@
16047
16357
  },
16048
16358
  {
16049
16359
  "year": 2026,
16050
- "value": 0.0
16360
+ "value": 400
16051
16361
  }
16052
16362
  ],
16053
16363
  "validators": {
16054
16364
  "range": {
16055
16365
  "min": 0,
16056
- "max": 9e99
16366
+ "max": 9e+99
16057
16367
  }
16058
16368
  },
16059
16369
  "compatible_data": {
@@ -16077,13 +16387,13 @@
16077
16387
  },
16078
16388
  {
16079
16389
  "year": 2026,
16080
- "value": 1000.0
16390
+ "value": 1000
16081
16391
  }
16082
16392
  ],
16083
16393
  "validators": {
16084
16394
  "range": {
16085
16395
  "min": 0,
16086
- "max": 9e99
16396
+ "max": 9e+99
16087
16397
  }
16088
16398
  },
16089
16399
  "compatible_data": {
@@ -16560,27 +16870,27 @@
16560
16870
  {
16561
16871
  "year": 2026,
16562
16872
  "MARS": "single",
16563
- "value": 72538.0
16873
+ "value": 89400
16564
16874
  },
16565
16875
  {
16566
16876
  "year": 2026,
16567
16877
  "MARS": "mjoint",
16568
- "value": 112881.0
16878
+ "value": 139000
16569
16879
  },
16570
16880
  {
16571
16881
  "year": 2026,
16572
16882
  "MARS": "mseparate",
16573
- "value": 56440.0
16883
+ "value": 69600
16574
16884
  },
16575
16885
  {
16576
16886
  "year": 2026,
16577
16887
  "MARS": "headhh",
16578
- "value": 72538.0
16888
+ "value": 89400
16579
16889
  },
16580
16890
  {
16581
16891
  "year": 2026,
16582
16892
  "MARS": "widow",
16583
- "value": 112881.0
16893
+ "value": 139000
16584
16894
  }
16585
16895
  ],
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
  },
16963
17273
  {
16964
17274
  "year": 2026,
16965
17275
  "MARS": "mjoint",
16966
- "value": 214941.0
17276
+ "value": 1000000
16967
17277
  },
16968
17278
  {
16969
17279
  "year": 2026,
16970
17280
  "MARS": "mseparate",
16971
- "value": 107470.0
17281
+ "value": 500000
16972
17282
  },
16973
17283
  {
16974
17284
  "year": 2026,
16975
17285
  "MARS": "headhh",
16976
- "value": 161239.0
17286
+ "value": 500000
16977
17287
  },
16978
17288
  {
16979
17289
  "year": 2026,
16980
17290
  "MARS": "widow",
16981
- "value": 214941.0
17291
+ "value": 1000000
16982
17292
  }
16983
17293
  ],
16984
17294
  "validators": {
@@ -17282,7 +17592,7 @@
17282
17592
  },
17283
17593
  {
17284
17594
  "year": 2026,
17285
- "value": 333232.0
17595
+ "value": 639200
17286
17596
  }
17287
17597
  ],
17288
17598
  "validators": {
@@ -17317,6 +17627,10 @@
17317
17627
  {
17318
17628
  "year": 2022,
17319
17629
  "value": 3000.0
17630
+ },
17631
+ {
17632
+ "year": 2026,
17633
+ "value": 3000
17320
17634
  }
17321
17635
  ],
17322
17636
  "validators": {
@@ -17351,6 +17665,10 @@
17351
17665
  {
17352
17666
  "year": 2022,
17353
17667
  "value": 15000.0
17668
+ },
17669
+ {
17670
+ "year": 2026,
17671
+ "value": 15000
17354
17672
  }
17355
17673
  ],
17356
17674
  "validators": {
@@ -17473,6 +17791,31 @@
17473
17791
  "year": 2022,
17474
17792
  "MARS": "widow",
17475
17793
  "value": 9e+99
17794
+ },
17795
+ {
17796
+ "year": 2026,
17797
+ "MARS": "single",
17798
+ "value": 75000
17799
+ },
17800
+ {
17801
+ "year": 2026,
17802
+ "MARS": "mjoint",
17803
+ "value": 150000
17804
+ },
17805
+ {
17806
+ "year": 2026,
17807
+ "MARS": "mseparate",
17808
+ "value": 75000
17809
+ },
17810
+ {
17811
+ "year": 2026,
17812
+ "MARS": "headhh",
17813
+ "value": 75000
17814
+ },
17815
+ {
17816
+ "year": 2026,
17817
+ "MARS": "widow",
17818
+ "value": 75000
17476
17819
  }
17477
17820
  ],
17478
17821
  "validators": {
@@ -17507,6 +17850,10 @@
17507
17850
  {
17508
17851
  "year": 2022,
17509
17852
  "value": 0.35
17853
+ },
17854
+ {
17855
+ "year": 2026,
17856
+ "value": 0.5
17510
17857
  }
17511
17858
  ],
17512
17859
  "validators": {
@@ -17533,6 +17880,10 @@
17533
17880
  {
17534
17881
  "year": 2013,
17535
17882
  "value": 0.2
17883
+ },
17884
+ {
17885
+ "year": 2026,
17886
+ "value": 0.35
17536
17887
  }
17537
17888
  ],
17538
17889
  "validators": {
@@ -17559,6 +17910,10 @@
17559
17910
  {
17560
17911
  "year": 2013,
17561
17912
  "value": 0.0
17913
+ },
17914
+ {
17915
+ "year": 2026,
17916
+ "value": 0.2
17562
17917
  }
17563
17918
  ],
17564
17919
  "validators": {
@@ -17585,6 +17940,10 @@
17585
17940
  {
17586
17941
  "year": 2013,
17587
17942
  "value": 2000.0
17943
+ },
17944
+ {
17945
+ "year": 2026,
17946
+ "value": 2000
17588
17947
  }
17589
17948
  ],
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
  },
17616
17975
  {
17617
17976
  "year": 2013,
17618
17977
  "MARS": "mjoint",
17619
- "value": 9e99
17978
+ "value": 9e+99
17620
17979
  },
17621
17980
  {
17622
17981
  "year": 2013,
17623
17982
  "MARS": "mseparate",
17624
- "value": 9e99
17983
+ "value": 9e+99
17625
17984
  },
17626
17985
  {
17627
17986
  "year": 2013,
17628
17987
  "MARS": "headhh",
17629
- "value": 9e99
17988
+ "value": 9e+99
17630
17989
  },
17631
17990
  {
17632
17991
  "year": 2013,
17633
17992
  "MARS": "widow",
17634
- "value": 9e99
17993
+ "value": 9e+99
17635
17994
  },
17636
17995
  {
17637
17996
  "year": 2020,
17638
17997
  "MARS": "single",
17639
- "value": 9e99
17998
+ "value": 9e+99
17640
17999
  },
17641
18000
  {
17642
18001
  "year": 2020,
17643
18002
  "MARS": "mjoint",
17644
- "value": 9e99
18003
+ "value": 9e+99
17645
18004
  },
17646
18005
  {
17647
18006
  "year": 2020,
17648
18007
  "MARS": "mseparate",
17649
- "value": 9e99
18008
+ "value": 9e+99
17650
18009
  },
17651
18010
  {
17652
18011
  "year": 2020,
17653
18012
  "MARS": "headhh",
17654
- "value": 9e99
18013
+ "value": 9e+99
17655
18014
  },
17656
18015
  {
17657
18016
  "year": 2020,
17658
18017
  "MARS": "widow",
17659
- "value": 9e99
18018
+ "value": 9e+99
17660
18019
  },
17661
18020
  {
17662
18021
  "year": 2021,
@@ -17686,27 +18045,52 @@
17686
18045
  {
17687
18046
  "year": 2022,
17688
18047
  "MARS": "single",
17689
- "value": 9e99
18048
+ "value": 9e+99
17690
18049
  },
17691
18050
  {
17692
18051
  "year": 2022,
17693
18052
  "MARS": "mjoint",
17694
- "value": 9e99
18053
+ "value": 9e+99
17695
18054
  },
17696
18055
  {
17697
18056
  "year": 2022,
17698
18057
  "MARS": "mseparate",
17699
- "value": 9e99
18058
+ "value": 9e+99
17700
18059
  },
17701
18060
  {
17702
18061
  "year": 2022,
17703
18062
  "MARS": "headhh",
17704
- "value": 9e99
18063
+ "value": 9e+99
17705
18064
  },
17706
18065
  {
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
+ {
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
  ],
17738
18126
  "validators": {
@@ -17767,6 +18155,10 @@
17767
18155
  {
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
  "value": [
17793
18185
  {
@@ -17831,8 +18223,16 @@
17831
18223
  "value": 2000.0
17832
18224
  },
17833
18225
  {
17834
- "year": 2026,
17835
- "value": 1000.0
18226
+ "year": 2023,
18227
+ "value": 2000.0
18228
+ },
18229
+ {
18230
+ "year": 2024,
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
  },
18242
18642
  {
18243
- "year": 2026,
18643
+ "year": 2025,
18244
18644
  "MARS": "mjoint",
18245
- "value": 110000.0
18645
+ "value": 400000
18246
18646
  },
18247
18647
  {
18248
- "year": 2026,
18648
+ "year": 2025,
18249
18649
  "MARS": "mseparate",
18250
- "value": 55000.0
18650
+ "value": 200000
18251
18651
  },
18252
18652
  {
18253
- "year": 2026,
18653
+ "year": 2025,
18254
18654
  "MARS": "headhh",
18255
- "value": 75000.0
18655
+ "value": 200000
18256
18656
  },
18257
18657
  {
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": [
18310
18710
  {
@@ -18357,11 +18757,7 @@
18357
18757
  },
18358
18758
  {
18359
18759
  "year": 2025,
18360
- "value": 1700.0
18361
- },
18362
- {
18363
- "year": 2026,
18364
- "value": 1000.0
18760
+ "value": 1700
18365
18761
  }
18366
18762
  ],
18367
18763
  "validators": {
@@ -18414,8 +18810,8 @@
18414
18810
  "value": 500.0
18415
18811
  },
18416
18812
  {
18417
- "year": 2026,
18418
- "value": 0.0
18813
+ "year": 2025,
18814
+ "value": 500
18419
18815
  }
18420
18816
  ],
18421
18817
  "validators": {
@@ -20201,8 +20597,8 @@
20201
20597
  "value": 2500.0
20202
20598
  },
20203
20599
  {
20204
- "year": 2026,
20205
- "value": 3000.0
20600
+ "year": 2025,
20601
+ "value": 2500
20206
20602
  }
20207
20603
  ],
20208
20604
  "validators": {
@@ -20266,935 +20662,103 @@
20266
20662
  }
20267
20663
  ],
20268
20664
  "validators": {
20269
- "range": {
20270
- "min": 0,
20271
- "max": 9e+99
20272
- }
20273
- },
20274
- "compatible_data": {
20275
- "puf": true,
20276
- "cps": true
20277
- }
20278
- },
20279
- "CTC_new_c_under6_bonus": {
20280
- "title": "Bonus new refundable child tax credit maximum for qualifying children under six",
20281
- "description": "The maximum amount of the new refundable child tax credit allowed for each child is increased by this amount for qualifying children under 6 years old.",
20282
- "notes": "",
20283
- "section_1": "Refundable Credits",
20284
- "section_2": "New Refundable Child Tax Credit",
20285
- "indexable": true,
20286
- "indexed": false,
20287
- "type": "float",
20288
- "value": [
20289
- {
20290
- "year": 2013,
20291
- "value": 0.0
20292
- },
20293
- {
20294
- "year": 2021,
20295
- "value": 600.0
20296
- },
20297
- {
20298
- "year": 2022,
20299
- "value": 0.0
20300
- }
20301
- ],
20302
- "validators": {
20303
- "range": {
20304
- "min": 0,
20305
- "max": 9e+99
20306
- }
20307
- },
20308
- "compatible_data": {
20309
- "puf": true,
20310
- "cps": true
20311
- }
20312
- },
20313
- "CTC_new_for_all": {
20314
- "title": "Whether or not maximum amount of the new refundable child tax credit is available to all",
20315
- "description": "The maximum amount of the new refundable child tax credit does not depend on AGI when true; otherwise, see CTC_new_rt.",
20316
- "notes": "",
20317
- "section_1": "Refundable Credits",
20318
- "section_2": "New Refundable Child Tax Credit",
20319
- "indexable": false,
20320
- "indexed": false,
20321
- "type": "bool",
20322
- "value": [
20323
- {
20324
- "year": 2013,
20325
- "value": false
20326
- },
20327
- {
20328
- "year": 2021,
20329
- "value": true
20330
- },
20331
- {
20332
- "year": 2022,
20333
- "value": false
20334
- }
20335
- ],
20336
- "validators": {
20337
- "range": {
20338
- "min": false,
20339
- "max": true
20340
- }
20341
- },
20342
- "compatible_data": {
20343
- "puf": true,
20344
- "cps": true
20345
- }
20346
- },
20347
- "CTC_new_rt": {
20348
- "title": "New refundable child tax credit amount phasein rate",
20349
- "description": "The maximum amount of the new child tax credit is increased at this rate per dollar of positive AGI until CTC_new_c times the number of qualified children is reached if CTC_new_for_all is false; if CTC_new_for_all is true, there is no AGI limitation to the maximum amount.",
20350
- "notes": "Child age qualification for the new child tax credit is the same as under current-law Child Tax Credit.",
20351
- "section_1": "Refundable Credits",
20352
- "section_2": "New Refundable Child Tax Credit",
20353
- "indexable": false,
20354
- "indexed": false,
20355
- "type": "float",
20356
- "value": [
20357
- {
20358
- "year": 2013,
20359
- "value": 0.0
20360
- }
20361
- ],
20362
- "validators": {
20363
- "range": {
20364
- "min": 0,
20365
- "max": 9e+99
20366
- }
20367
- },
20368
- "compatible_data": {
20369
- "puf": true,
20370
- "cps": true
20371
- }
20372
- },
20373
- "CTC_new_ps": {
20374
- "title": "New refundable child tax credit phaseout starting AGI",
20375
- "description": "The total amount of new child tax credit is reduced for taxpayers with AGI higher than this level.",
20376
- "notes": "",
20377
- "section_1": "Refundable Credits",
20378
- "section_2": "New Refundable Child Tax Credit",
20379
- "indexable": true,
20380
- "indexed": true,
20381
- "type": "float",
20382
- "value": [
20383
- {
20384
- "year": 2013,
20385
- "MARS": "single",
20386
- "value": 0.0
20387
- },
20388
- {
20389
- "year": 2013,
20390
- "MARS": "mjoint",
20391
- "value": 0.0
20392
- },
20393
- {
20394
- "year": 2013,
20395
- "MARS": "mseparate",
20396
- "value": 0.0
20397
- },
20398
- {
20399
- "year": 2013,
20400
- "MARS": "headhh",
20401
- "value": 0.0
20402
- },
20403
- {
20404
- "year": 2013,
20405
- "MARS": "widow",
20406
- "value": 0.0
20407
- },
20408
- {
20409
- "year": 2014,
20410
- "MARS": "single",
20411
- "value": 0.0
20412
- },
20413
- {
20414
- "year": 2014,
20415
- "MARS": "mjoint",
20416
- "value": 0.0
20417
- },
20418
- {
20419
- "year": 2014,
20420
- "MARS": "mseparate",
20421
- "value": 0.0
20422
- },
20423
- {
20424
- "year": 2014,
20425
- "MARS": "headhh",
20426
- "value": 0.0
20427
- },
20428
- {
20429
- "year": 2014,
20430
- "MARS": "widow",
20431
- "value": 0.0
20432
- },
20433
- {
20434
- "year": 2015,
20435
- "MARS": "single",
20436
- "value": 0.0
20437
- },
20438
- {
20439
- "year": 2015,
20440
- "MARS": "mjoint",
20441
- "value": 0.0
20442
- },
20443
- {
20444
- "year": 2015,
20445
- "MARS": "mseparate",
20446
- "value": 0.0
20447
- },
20448
- {
20449
- "year": 2015,
20450
- "MARS": "headhh",
20451
- "value": 0.0
20452
- },
20453
- {
20454
- "year": 2015,
20455
- "MARS": "widow",
20456
- "value": 0.0
20457
- },
20458
- {
20459
- "year": 2016,
20460
- "MARS": "single",
20461
- "value": 0.0
20462
- },
20463
- {
20464
- "year": 2016,
20465
- "MARS": "mjoint",
20466
- "value": 0.0
20467
- },
20468
- {
20469
- "year": 2016,
20470
- "MARS": "mseparate",
20471
- "value": 0.0
20472
- },
20473
- {
20474
- "year": 2016,
20475
- "MARS": "headhh",
20476
- "value": 0.0
20477
- },
20478
- {
20479
- "year": 2016,
20480
- "MARS": "widow",
20481
- "value": 0.0
20482
- },
20483
- {
20484
- "year": 2017,
20485
- "MARS": "single",
20486
- "value": 0.0
20487
- },
20488
- {
20489
- "year": 2017,
20490
- "MARS": "mjoint",
20491
- "value": 0.0
20492
- },
20493
- {
20494
- "year": 2017,
20495
- "MARS": "mseparate",
20496
- "value": 0.0
20497
- },
20498
- {
20499
- "year": 2017,
20500
- "MARS": "headhh",
20501
- "value": 0.0
20502
- },
20503
- {
20504
- "year": 2017,
20505
- "MARS": "widow",
20506
- "value": 0.0
20507
- },
20508
- {
20509
- "year": 2018,
20510
- "MARS": "single",
20511
- "value": 0.0
20512
- },
20513
- {
20514
- "year": 2018,
20515
- "MARS": "mjoint",
20516
- "value": 0.0
20517
- },
20518
- {
20519
- "year": 2018,
20520
- "MARS": "mseparate",
20521
- "value": 0.0
20522
- },
20523
- {
20524
- "year": 2018,
20525
- "MARS": "headhh",
20526
- "value": 0.0
20527
- },
20528
- {
20529
- "year": 2018,
20530
- "MARS": "widow",
20531
- "value": 0.0
20532
- },
20533
- {
20534
- "year": 2019,
20535
- "MARS": "single",
20536
- "value": 0.0
20537
- },
20538
- {
20539
- "year": 2019,
20540
- "MARS": "mjoint",
20541
- "value": 0.0
20542
- },
20543
- {
20544
- "year": 2019,
20545
- "MARS": "mseparate",
20546
- "value": 0.0
20547
- },
20548
- {
20549
- "year": 2019,
20550
- "MARS": "headhh",
20551
- "value": 0.0
20552
- },
20553
- {
20554
- "year": 2019,
20555
- "MARS": "widow",
20556
- "value": 0.0
20557
- },
20558
- {
20559
- "year": 2020,
20560
- "MARS": "single",
20561
- "value": 0.0
20562
- },
20563
- {
20564
- "year": 2020,
20565
- "MARS": "mjoint",
20566
- "value": 0.0
20567
- },
20568
- {
20569
- "year": 2020,
20570
- "MARS": "mseparate",
20571
- "value": 0.0
20572
- },
20573
- {
20574
- "year": 2020,
20575
- "MARS": "headhh",
20576
- "value": 0.0
20577
- },
20578
- {
20579
- "year": 2020,
20580
- "MARS": "widow",
20581
- "value": 0.0
20582
- },
20583
- {
20584
- "year": 2021,
20585
- "MARS": "single",
20586
- "value": 75000.0
20587
- },
20588
- {
20589
- "year": 2021,
20590
- "MARS": "mjoint",
20591
- "value": 150000.0
20592
- },
20593
- {
20594
- "year": 2021,
20595
- "MARS": "mseparate",
20596
- "value": 75000.0
20597
- },
20598
- {
20599
- "year": 2021,
20600
- "MARS": "headhh",
20601
- "value": 112500.0
20602
- },
20603
- {
20604
- "year": 2021,
20605
- "MARS": "widow",
20606
- "value": 150000.0
20607
- },
20608
- {
20609
- "year": 2022,
20610
- "MARS": "single",
20611
- "value": 0.0
20612
- },
20613
- {
20614
- "year": 2022,
20615
- "MARS": "mjoint",
20616
- "value": 0.0
20617
- },
20618
- {
20619
- "year": 2022,
20620
- "MARS": "mseparate",
20621
- "value": 0.0
20622
- },
20623
- {
20624
- "year": 2022,
20625
- "MARS": "headhh",
20626
- "value": 0.0
20627
- },
20628
- {
20629
- "year": 2022,
20630
- "MARS": "widow",
20631
- "value": 0.0
20632
- },
20633
- {
20634
- "year": 2023,
20635
- "MARS": "single",
20636
- "value": 0.0
20637
- },
20638
- {
20639
- "year": 2023,
20640
- "MARS": "mjoint",
20641
- "value": 0.0
20642
- },
20643
- {
20644
- "year": 2023,
20645
- "MARS": "mseparate",
20646
- "value": 0.0
20647
- },
20648
- {
20649
- "year": 2023,
20650
- "MARS": "headhh",
20651
- "value": 0.0
20652
- },
20653
- {
20654
- "year": 2023,
20655
- "MARS": "widow",
20656
- "value": 0.0
20657
- },
20658
- {
20659
- "year": 2024,
20660
- "MARS": "single",
20661
- "value": 0.0
20662
- },
20663
- {
20664
- "year": 2024,
20665
- "MARS": "mjoint",
20666
- "value": 0.0
20667
- },
20668
- {
20669
- "year": 2024,
20670
- "MARS": "mseparate",
20671
- "value": 0.0
20672
- },
20673
- {
20674
- "year": 2024,
20675
- "MARS": "headhh",
20676
- "value": 0.0
20677
- },
20678
- {
20679
- "year": 2024,
20680
- "MARS": "widow",
20681
- "value": 0.0
20682
- },
20683
- {
20684
- "year": 2025,
20685
- "MARS": "single",
20686
- "value": 0.0
20687
- },
20688
- {
20689
- "year": 2025,
20690
- "MARS": "mjoint",
20691
- "value": 0.0
20692
- },
20693
- {
20694
- "year": 2025,
20695
- "MARS": "mseparate",
20696
- "value": 0.0
20697
- },
20698
- {
20699
- "year": 2025,
20700
- "MARS": "headhh",
20701
- "value": 0.0
20702
- },
20703
- {
20704
- "year": 2025,
20705
- "MARS": "widow",
20706
- "value": 0.0
20707
- }
20708
- ],
20709
- "validators": {
20710
- "range": {
20711
- "min": 0,
20712
- "max": 9e+99
20713
- }
20714
- },
20715
- "compatible_data": {
20716
- "puf": true,
20717
- "cps": true
20718
- }
20719
- },
20720
- "CTC_new_prt": {
20721
- "title": "New refundable child tax credit amount phaseout rate",
20722
- "description": "The total amount of the new child tax credit is reduced at this rate per dollar exceeding the phaseout starting AGI, CTC_new_ps.",
20723
- "notes": "",
20724
- "section_1": "Refundable Credits",
20725
- "section_2": "New Refundable Child Tax Credit",
20726
- "indexable": false,
20727
- "indexed": false,
20728
- "type": "float",
20729
- "value": [
20730
- {
20731
- "year": 2013,
20732
- "value": 0.0
20733
- },
20734
- {
20735
- "year": 2021,
20736
- "value": 0.05
20737
- },
20738
- {
20739
- "year": 2022,
20740
- "value": 0.0
20741
- }
20742
- ],
20743
- "validators": {
20744
- "range": {
20745
- "min": 0,
20746
- "max": 1
20747
- }
20748
- },
20749
- "compatible_data": {
20750
- "puf": true,
20751
- "cps": true
20752
- }
20753
- },
20754
- "CTC_new_refund_limited": {
20755
- "title": "New child tax credit refund limited to a decimal fraction of payroll taxes",
20756
- "description": "Specifies whether the new child tax credit refund is limited by the new child tax credit refund limit rate (_CTC_new_refund_limit_payroll_rt).",
20757
- "notes": "Set this parameter to true to limit the refundability or false to allow full refundability for all taxpayers.",
20758
- "section_1": "Refundable Credits",
20759
- "section_2": "New Refundable Child Tax Credit",
20760
- "indexable": false,
20761
- "indexed": false,
20762
- "type": "bool",
20763
- "value": [
20764
- {
20765
- "year": 2013,
20766
- "value": false
20767
- }
20768
- ],
20769
- "validators": {
20770
- "range": {
20771
- "min": false,
20772
- "max": true
20773
- }
20774
- },
20775
- "compatible_data": {
20776
- "puf": true,
20777
- "cps": true
20778
- }
20779
- },
20780
- "CTC_new_refund_limit_payroll_rt": {
20781
- "title": "New child tax credit refund limit rate (decimal fraction of payroll taxes)",
20782
- "description": "The fraction of payroll taxes (employee plus employer shares, but excluding all Medicare payroll taxes) that serves as a limit to the amount of new child tax credit that can be refunded.",
20783
- "notes": "Set this parameter to zero for no refundability; set it to 9e99 for unlimited refundability for taxpayers with payroll tax liabilities.",
20784
- "section_1": "Refundable Credits",
20785
- "section_2": "New Refundable Child Tax Credit",
20786
- "indexable": false,
20787
- "indexed": false,
20788
- "type": "float",
20789
- "value": [
20790
- {
20791
- "year": 2013,
20792
- "value": 0.0
20793
- }
20794
- ],
20795
- "validators": {
20796
- "range": {
20797
- "min": 0,
20798
- "max": 9e+99
20799
- }
20800
- },
20801
- "compatible_data": {
20802
- "puf": true,
20803
- "cps": true
20804
- }
20805
- },
20806
- "CTC_new_refund_limited_all_payroll": {
20807
- "title": "New child tax credit refund limit applies to all FICA taxes, not just OASDI",
20808
- "description": "Specifies whether the new child tax credit refund limit rate (_CTC_new_refund_limit_payroll_rt) applies to all FICA taxes (true) or just OASDI taxes (false).",
20809
- "notes": "If the new CTC is limited, set this parameter to true to limit the refundability to all FICA taxes or false to limit refundabiity to OASDI taxes.",
20810
- "section_1": "Refundable Credits",
20811
- "section_2": "New Refundable Child Tax Credit",
20812
- "indexable": false,
20813
- "indexed": false,
20814
- "type": "bool",
20815
- "value": [
20816
- {
20817
- "year": 2013,
20818
- "value": false
20819
- }
20820
- ],
20821
- "validators": {
20822
- "range": {
20823
- "min": false,
20824
- "max": true
20825
- }
20826
- },
20827
- "compatible_data": {
20828
- "puf": true,
20829
- "cps": true
20830
- }
20831
- },
20832
- "FST_AGI_trt": {
20833
- "title": "New minimum tax; rate as a decimal fraction of AGI",
20834
- "description": "Individual income taxes and the employee share of payroll taxes are credited against this minimum tax, so the surtax is the difference between the tax rate times AGI and the credited taxes. The new minimum tax is similar to the Fair Share Tax, except that no credits are exempted from the base.",
20835
- "notes": "",
20836
- "section_1": "Surtaxes",
20837
- "section_2": "New Minimum Tax",
20838
- "indexable": false,
20839
- "indexed": false,
20840
- "type": "float",
20841
- "value": [
20842
- {
20843
- "year": 2013,
20844
- "value": 0.0
20845
- }
20846
- ],
20847
- "validators": {
20848
- "range": {
20849
- "min": 0,
20850
- "max": 1
20851
- }
20852
- },
20853
- "compatible_data": {
20854
- "puf": true,
20855
- "cps": true
20856
- }
20857
- },
20858
- "FST_AGI_thd_lo": {
20859
- "title": "Minimum AGI needed to be subject to the new minimum tax",
20860
- "description": "A taxpayer is only subject to the new minimum tax if they exceed this level of AGI.",
20861
- "notes": "",
20862
- "section_1": "Surtaxes",
20863
- "section_2": "New Minimum Tax",
20864
- "indexable": true,
20865
- "indexed": true,
20866
- "type": "float",
20867
- "value": [
20868
- {
20869
- "year": 2013,
20870
- "MARS": "single",
20871
- "value": 1000000.0
20872
- },
20873
- {
20874
- "year": 2013,
20875
- "MARS": "mjoint",
20876
- "value": 1000000.0
20877
- },
20878
- {
20879
- "year": 2013,
20880
- "MARS": "mseparate",
20881
- "value": 500000.0
20882
- },
20883
- {
20884
- "year": 2013,
20885
- "MARS": "headhh",
20886
- "value": 1000000.0
20887
- },
20888
- {
20889
- "year": 2013,
20890
- "MARS": "widow",
20891
- "value": 1000000.0
20892
- },
20893
- {
20894
- "year": 2014,
20895
- "MARS": "single",
20896
- "value": 1000000.0
20897
- },
20898
- {
20899
- "year": 2014,
20900
- "MARS": "mjoint",
20901
- "value": 1000000.0
20902
- },
20903
- {
20904
- "year": 2014,
20905
- "MARS": "mseparate",
20906
- "value": 500000.0
20907
- },
20908
- {
20909
- "year": 2014,
20910
- "MARS": "headhh",
20911
- "value": 1000000.0
20912
- },
20913
- {
20914
- "year": 2014,
20915
- "MARS": "widow",
20916
- "value": 1000000.0
20917
- },
20918
- {
20919
- "year": 2015,
20920
- "MARS": "single",
20921
- "value": 1000000.0
20922
- },
20923
- {
20924
- "year": 2015,
20925
- "MARS": "mjoint",
20926
- "value": 1000000.0
20927
- },
20928
- {
20929
- "year": 2015,
20930
- "MARS": "mseparate",
20931
- "value": 500000.0
20932
- },
20933
- {
20934
- "year": 2015,
20935
- "MARS": "headhh",
20936
- "value": 1000000.0
20937
- },
20938
- {
20939
- "year": 2015,
20940
- "MARS": "widow",
20941
- "value": 1000000.0
20942
- },
20943
- {
20944
- "year": 2016,
20945
- "MARS": "single",
20946
- "value": 1000000.0
20947
- },
20948
- {
20949
- "year": 2016,
20950
- "MARS": "mjoint",
20951
- "value": 1000000.0
20952
- },
20953
- {
20954
- "year": 2016,
20955
- "MARS": "mseparate",
20956
- "value": 500000.0
20957
- },
20958
- {
20959
- "year": 2016,
20960
- "MARS": "headhh",
20961
- "value": 1000000.0
20962
- },
20963
- {
20964
- "year": 2016,
20965
- "MARS": "widow",
20966
- "value": 1000000.0
20967
- },
20968
- {
20969
- "year": 2017,
20970
- "MARS": "single",
20971
- "value": 1000000.0
20972
- },
20973
- {
20974
- "year": 2017,
20975
- "MARS": "mjoint",
20976
- "value": 1000000.0
20977
- },
20978
- {
20979
- "year": 2017,
20980
- "MARS": "mseparate",
20981
- "value": 500000.0
20982
- },
20983
- {
20984
- "year": 2017,
20985
- "MARS": "headhh",
20986
- "value": 1000000.0
20987
- },
20988
- {
20989
- "year": 2017,
20990
- "MARS": "widow",
20991
- "value": 1000000.0
20992
- },
20993
- {
20994
- "year": 2018,
20995
- "MARS": "single",
20996
- "value": 1000000.0
20997
- },
20998
- {
20999
- "year": 2018,
21000
- "MARS": "mjoint",
21001
- "value": 1000000.0
21002
- },
21003
- {
21004
- "year": 2018,
21005
- "MARS": "mseparate",
21006
- "value": 500000.0
21007
- },
21008
- {
21009
- "year": 2018,
21010
- "MARS": "headhh",
21011
- "value": 1000000.0
21012
- },
21013
- {
21014
- "year": 2018,
21015
- "MARS": "widow",
21016
- "value": 1000000.0
21017
- },
21018
- {
21019
- "year": 2019,
21020
- "MARS": "single",
21021
- "value": 1000000.0
21022
- },
21023
- {
21024
- "year": 2019,
21025
- "MARS": "mjoint",
21026
- "value": 1000000.0
21027
- },
21028
- {
21029
- "year": 2019,
21030
- "MARS": "mseparate",
21031
- "value": 500000.0
21032
- },
21033
- {
21034
- "year": 2019,
21035
- "MARS": "headhh",
21036
- "value": 1000000.0
21037
- },
21038
- {
21039
- "year": 2019,
21040
- "MARS": "widow",
21041
- "value": 1000000.0
21042
- },
21043
- {
21044
- "year": 2020,
21045
- "MARS": "single",
21046
- "value": 1000000.0
21047
- },
21048
- {
21049
- "year": 2020,
21050
- "MARS": "mjoint",
21051
- "value": 1000000.0
21052
- },
21053
- {
21054
- "year": 2020,
21055
- "MARS": "mseparate",
21056
- "value": 500000.0
21057
- },
21058
- {
21059
- "year": 2020,
21060
- "MARS": "headhh",
21061
- "value": 1000000.0
21062
- },
21063
- {
21064
- "year": 2020,
21065
- "MARS": "widow",
21066
- "value": 1000000.0
21067
- },
21068
- {
21069
- "year": 2021,
21070
- "MARS": "single",
21071
- "value": 1000000.0
21072
- },
21073
- {
21074
- "year": 2021,
21075
- "MARS": "mjoint",
21076
- "value": 1000000.0
21077
- },
21078
- {
21079
- "year": 2021,
21080
- "MARS": "mseparate",
21081
- "value": 500000.0
21082
- },
21083
- {
21084
- "year": 2021,
21085
- "MARS": "headhh",
21086
- "value": 1000000.0
21087
- },
21088
- {
21089
- "year": 2021,
21090
- "MARS": "widow",
21091
- "value": 1000000.0
21092
- },
21093
- {
21094
- "year": 2022,
21095
- "MARS": "single",
21096
- "value": 1000000.0
21097
- },
21098
- {
21099
- "year": 2022,
21100
- "MARS": "mjoint",
21101
- "value": 1000000.0
21102
- },
21103
- {
21104
- "year": 2022,
21105
- "MARS": "mseparate",
21106
- "value": 500000.0
21107
- },
21108
- {
21109
- "year": 2022,
21110
- "MARS": "headhh",
21111
- "value": 1000000.0
21112
- },
21113
- {
21114
- "year": 2022,
21115
- "MARS": "widow",
21116
- "value": 1000000.0
21117
- },
21118
- {
21119
- "year": 2023,
21120
- "MARS": "single",
21121
- "value": 1000000.0
21122
- },
21123
- {
21124
- "year": 2023,
21125
- "MARS": "mjoint",
21126
- "value": 1000000.0
21127
- },
21128
- {
21129
- "year": 2023,
21130
- "MARS": "mseparate",
21131
- "value": 500000.0
21132
- },
21133
- {
21134
- "year": 2023,
21135
- "MARS": "headhh",
21136
- "value": 1000000.0
21137
- },
21138
- {
21139
- "year": 2023,
21140
- "MARS": "widow",
21141
- "value": 1000000.0
21142
- },
21143
- {
21144
- "year": 2024,
21145
- "MARS": "single",
21146
- "value": 1000000.0
21147
- },
21148
- {
21149
- "year": 2024,
21150
- "MARS": "mjoint",
21151
- "value": 1000000.0
21152
- },
21153
- {
21154
- "year": 2024,
21155
- "MARS": "mseparate",
21156
- "value": 500000.0
21157
- },
20665
+ "range": {
20666
+ "min": 0,
20667
+ "max": 9e+99
20668
+ }
20669
+ },
20670
+ "compatible_data": {
20671
+ "puf": true,
20672
+ "cps": true
20673
+ }
20674
+ },
20675
+ "CTC_new_c_under6_bonus": {
20676
+ "title": "Bonus new refundable child tax credit maximum for qualifying children under six",
20677
+ "description": "The maximum amount of the new refundable child tax credit allowed for each child is increased by this amount for qualifying children under 6 years old.",
20678
+ "notes": "",
20679
+ "section_1": "Refundable Credits",
20680
+ "section_2": "New Refundable Child Tax Credit",
20681
+ "indexable": true,
20682
+ "indexed": false,
20683
+ "type": "float",
20684
+ "value": [
21158
20685
  {
21159
- "year": 2024,
21160
- "MARS": "headhh",
21161
- "value": 1000000.0
20686
+ "year": 2013,
20687
+ "value": 0.0
21162
20688
  },
21163
20689
  {
21164
- "year": 2024,
21165
- "MARS": "widow",
21166
- "value": 1000000.0
20690
+ "year": 2021,
20691
+ "value": 600.0
21167
20692
  },
21168
20693
  {
21169
- "year": 2025,
21170
- "MARS": "single",
21171
- "value": 1000000.0
21172
- },
20694
+ "year": 2022,
20695
+ "value": 0.0
20696
+ }
20697
+ ],
20698
+ "validators": {
20699
+ "range": {
20700
+ "min": 0,
20701
+ "max": 9e+99
20702
+ }
20703
+ },
20704
+ "compatible_data": {
20705
+ "puf": true,
20706
+ "cps": true
20707
+ }
20708
+ },
20709
+ "CTC_new_for_all": {
20710
+ "title": "Whether or not maximum amount of the new refundable child tax credit is available to all",
20711
+ "description": "The maximum amount of the new refundable child tax credit does not depend on AGI when true; otherwise, see CTC_new_rt.",
20712
+ "notes": "",
20713
+ "section_1": "Refundable Credits",
20714
+ "section_2": "New Refundable Child Tax Credit",
20715
+ "indexable": false,
20716
+ "indexed": false,
20717
+ "type": "bool",
20718
+ "value": [
21173
20719
  {
21174
- "year": 2025,
21175
- "MARS": "mjoint",
21176
- "value": 1000000.0
20720
+ "year": 2013,
20721
+ "value": false
21177
20722
  },
21178
20723
  {
21179
- "year": 2025,
21180
- "MARS": "mseparate",
21181
- "value": 500000.0
20724
+ "year": 2021,
20725
+ "value": true
21182
20726
  },
21183
20727
  {
21184
- "year": 2025,
21185
- "MARS": "headhh",
21186
- "value": 1000000.0
21187
- },
20728
+ "year": 2022,
20729
+ "value": false
20730
+ }
20731
+ ],
20732
+ "validators": {
20733
+ "range": {
20734
+ "min": false,
20735
+ "max": true
20736
+ }
20737
+ },
20738
+ "compatible_data": {
20739
+ "puf": true,
20740
+ "cps": true
20741
+ }
20742
+ },
20743
+ "CTC_new_rt": {
20744
+ "title": "New refundable child tax credit amount phasein rate",
20745
+ "description": "The maximum amount of the new child tax credit is increased at this rate per dollar of positive AGI until CTC_new_c times the number of qualified children is reached if CTC_new_for_all is false; if CTC_new_for_all is true, there is no AGI limitation to the maximum amount.",
20746
+ "notes": "Child age qualification for the new child tax credit is the same as under current-law Child Tax Credit.",
20747
+ "section_1": "Refundable Credits",
20748
+ "section_2": "New Refundable Child Tax Credit",
20749
+ "indexable": false,
20750
+ "indexed": false,
20751
+ "type": "float",
20752
+ "value": [
21188
20753
  {
21189
- "year": 2025,
21190
- "MARS": "widow",
21191
- "value": 1000000.0
20754
+ "year": 2013,
20755
+ "value": 0.0
21192
20756
  }
21193
20757
  ],
21194
20758
  "validators": {
21195
20759
  "range": {
21196
20760
  "min": 0,
21197
- "max": "FST_AGI_thd_hi"
20761
+ "max": 9e+99
21198
20762
  }
21199
20763
  },
21200
20764
  "compatible_data": {
@@ -21202,12 +20766,12 @@
21202
20766
  "cps": true
21203
20767
  }
21204
20768
  },
21205
- "FST_AGI_thd_hi": {
21206
- "title": "AGI level at which the New Minimum Tax is fully phased in",
21207
- "description": "The new minimum tax will be fully phased in at this level of AGI. If there is no phase-in, this upper threshold should be set equal to the lower AGI threshold.",
20769
+ "CTC_new_ps": {
20770
+ "title": "New refundable child tax credit phaseout starting AGI",
20771
+ "description": "The total amount of new child tax credit is reduced for taxpayers with AGI higher than this level.",
21208
20772
  "notes": "",
21209
- "section_1": "Surtaxes",
21210
- "section_2": "New Minimum Tax",
20773
+ "section_1": "Refundable Credits",
20774
+ "section_2": "New Refundable Child Tax Credit",
21211
20775
  "indexable": true,
21212
20776
  "indexed": true,
21213
20777
  "type": "float",
@@ -21215,325 +20779,557 @@
21215
20779
  {
21216
20780
  "year": 2013,
21217
20781
  "MARS": "single",
21218
- "value": 2000000.0
20782
+ "value": 0.0
21219
20783
  },
21220
20784
  {
21221
20785
  "year": 2013,
21222
20786
  "MARS": "mjoint",
21223
- "value": 2000000.0
20787
+ "value": 0.0
21224
20788
  },
21225
20789
  {
21226
20790
  "year": 2013,
21227
20791
  "MARS": "mseparate",
21228
- "value": 1000000.0
20792
+ "value": 0.0
21229
20793
  },
21230
20794
  {
21231
20795
  "year": 2013,
21232
20796
  "MARS": "headhh",
21233
- "value": 2000000.0
20797
+ "value": 0.0
21234
20798
  },
21235
20799
  {
21236
20800
  "year": 2013,
21237
20801
  "MARS": "widow",
21238
- "value": 2000000.0
20802
+ "value": 0.0
21239
20803
  },
21240
20804
  {
21241
20805
  "year": 2014,
21242
20806
  "MARS": "single",
21243
- "value": 2000000.0
20807
+ "value": 0.0
21244
20808
  },
21245
20809
  {
21246
20810
  "year": 2014,
21247
20811
  "MARS": "mjoint",
21248
- "value": 2000000.0
20812
+ "value": 0.0
21249
20813
  },
21250
20814
  {
21251
20815
  "year": 2014,
21252
20816
  "MARS": "mseparate",
21253
- "value": 1000000.0
20817
+ "value": 0.0
21254
20818
  },
21255
20819
  {
21256
20820
  "year": 2014,
21257
20821
  "MARS": "headhh",
21258
- "value": 2000000.0
20822
+ "value": 0.0
21259
20823
  },
21260
20824
  {
21261
20825
  "year": 2014,
21262
20826
  "MARS": "widow",
21263
- "value": 2000000.0
20827
+ "value": 0.0
21264
20828
  },
21265
20829
  {
21266
20830
  "year": 2015,
21267
20831
  "MARS": "single",
21268
- "value": 2000000.0
20832
+ "value": 0.0
21269
20833
  },
21270
20834
  {
21271
20835
  "year": 2015,
21272
20836
  "MARS": "mjoint",
21273
- "value": 2000000.0
20837
+ "value": 0.0
21274
20838
  },
21275
20839
  {
21276
20840
  "year": 2015,
21277
20841
  "MARS": "mseparate",
21278
- "value": 1000000.0
20842
+ "value": 0.0
21279
20843
  },
21280
20844
  {
21281
20845
  "year": 2015,
21282
20846
  "MARS": "headhh",
21283
- "value": 2000000.0
20847
+ "value": 0.0
21284
20848
  },
21285
20849
  {
21286
20850
  "year": 2015,
21287
20851
  "MARS": "widow",
21288
- "value": 2000000.0
20852
+ "value": 0.0
21289
20853
  },
21290
20854
  {
21291
20855
  "year": 2016,
21292
20856
  "MARS": "single",
21293
- "value": 2000000.0
20857
+ "value": 0.0
21294
20858
  },
21295
20859
  {
21296
20860
  "year": 2016,
21297
20861
  "MARS": "mjoint",
21298
- "value": 2000000.0
20862
+ "value": 0.0
21299
20863
  },
21300
20864
  {
21301
20865
  "year": 2016,
21302
20866
  "MARS": "mseparate",
21303
- "value": 1000000.0
20867
+ "value": 0.0
21304
20868
  },
21305
20869
  {
21306
20870
  "year": 2016,
21307
20871
  "MARS": "headhh",
21308
- "value": 2000000.0
20872
+ "value": 0.0
21309
20873
  },
21310
20874
  {
21311
20875
  "year": 2016,
21312
20876
  "MARS": "widow",
21313
- "value": 2000000.0
20877
+ "value": 0.0
21314
20878
  },
21315
20879
  {
21316
20880
  "year": 2017,
21317
20881
  "MARS": "single",
21318
- "value": 2000000.0
20882
+ "value": 0.0
21319
20883
  },
21320
20884
  {
21321
20885
  "year": 2017,
21322
20886
  "MARS": "mjoint",
21323
- "value": 2000000.0
20887
+ "value": 0.0
21324
20888
  },
21325
20889
  {
21326
20890
  "year": 2017,
21327
20891
  "MARS": "mseparate",
21328
- "value": 1000000.0
20892
+ "value": 0.0
21329
20893
  },
21330
20894
  {
21331
20895
  "year": 2017,
21332
20896
  "MARS": "headhh",
21333
- "value": 2000000.0
20897
+ "value": 0.0
21334
20898
  },
21335
20899
  {
21336
20900
  "year": 2017,
21337
20901
  "MARS": "widow",
21338
- "value": 2000000.0
20902
+ "value": 0.0
21339
20903
  },
21340
20904
  {
21341
20905
  "year": 2018,
21342
20906
  "MARS": "single",
21343
- "value": 2000000.0
20907
+ "value": 0.0
21344
20908
  },
21345
20909
  {
21346
20910
  "year": 2018,
21347
20911
  "MARS": "mjoint",
21348
- "value": 2000000.0
20912
+ "value": 0.0
21349
20913
  },
21350
20914
  {
21351
20915
  "year": 2018,
21352
20916
  "MARS": "mseparate",
21353
- "value": 1000000.0
20917
+ "value": 0.0
21354
20918
  },
21355
20919
  {
21356
20920
  "year": 2018,
21357
20921
  "MARS": "headhh",
21358
- "value": 2000000.0
20922
+ "value": 0.0
21359
20923
  },
21360
20924
  {
21361
20925
  "year": 2018,
21362
20926
  "MARS": "widow",
21363
- "value": 2000000.0
20927
+ "value": 0.0
21364
20928
  },
21365
20929
  {
21366
20930
  "year": 2019,
21367
20931
  "MARS": "single",
21368
- "value": 2000000.0
20932
+ "value": 0.0
21369
20933
  },
21370
20934
  {
21371
20935
  "year": 2019,
21372
20936
  "MARS": "mjoint",
21373
- "value": 2000000.0
20937
+ "value": 0.0
21374
20938
  },
21375
20939
  {
21376
20940
  "year": 2019,
21377
20941
  "MARS": "mseparate",
21378
- "value": 1000000.0
20942
+ "value": 0.0
21379
20943
  },
21380
20944
  {
21381
20945
  "year": 2019,
21382
20946
  "MARS": "headhh",
21383
- "value": 2000000.0
20947
+ "value": 0.0
21384
20948
  },
21385
20949
  {
21386
20950
  "year": 2019,
21387
20951
  "MARS": "widow",
21388
- "value": 2000000.0
20952
+ "value": 0.0
21389
20953
  },
21390
20954
  {
21391
20955
  "year": 2020,
21392
20956
  "MARS": "single",
21393
- "value": 2000000.0
20957
+ "value": 0.0
21394
20958
  },
21395
20959
  {
21396
20960
  "year": 2020,
21397
20961
  "MARS": "mjoint",
21398
- "value": 2000000.0
20962
+ "value": 0.0
21399
20963
  },
21400
20964
  {
21401
20965
  "year": 2020,
21402
20966
  "MARS": "mseparate",
21403
- "value": 1000000.0
20967
+ "value": 0.0
21404
20968
  },
21405
20969
  {
21406
20970
  "year": 2020,
21407
20971
  "MARS": "headhh",
21408
- "value": 2000000.0
20972
+ "value": 0.0
21409
20973
  },
21410
20974
  {
21411
20975
  "year": 2020,
21412
20976
  "MARS": "widow",
21413
- "value": 2000000.0
20977
+ "value": 0.0
21414
20978
  },
21415
20979
  {
21416
20980
  "year": 2021,
21417
20981
  "MARS": "single",
21418
- "value": 2000000.0
20982
+ "value": 75000.0
21419
20983
  },
21420
20984
  {
21421
20985
  "year": 2021,
21422
20986
  "MARS": "mjoint",
21423
- "value": 2000000.0
20987
+ "value": 150000.0
21424
20988
  },
21425
20989
  {
21426
20990
  "year": 2021,
21427
20991
  "MARS": "mseparate",
21428
- "value": 1000000.0
20992
+ "value": 75000.0
21429
20993
  },
21430
20994
  {
21431
20995
  "year": 2021,
21432
20996
  "MARS": "headhh",
21433
- "value": 2000000.0
20997
+ "value": 112500.0
21434
20998
  },
21435
20999
  {
21436
21000
  "year": 2021,
21437
21001
  "MARS": "widow",
21438
- "value": 2000000.0
21002
+ "value": 150000.0
21439
21003
  },
21440
21004
  {
21441
21005
  "year": 2022,
21442
21006
  "MARS": "single",
21443
- "value": 2000000.0
21007
+ "value": 0.0
21008
+ },
21009
+ {
21010
+ "year": 2022,
21011
+ "MARS": "mjoint",
21012
+ "value": 0.0
21013
+ },
21014
+ {
21015
+ "year": 2022,
21016
+ "MARS": "mseparate",
21017
+ "value": 0.0
21018
+ },
21019
+ {
21020
+ "year": 2022,
21021
+ "MARS": "headhh",
21022
+ "value": 0.0
21023
+ },
21024
+ {
21025
+ "year": 2022,
21026
+ "MARS": "widow",
21027
+ "value": 0.0
21028
+ },
21029
+ {
21030
+ "year": 2023,
21031
+ "MARS": "single",
21032
+ "value": 0.0
21033
+ },
21034
+ {
21035
+ "year": 2023,
21036
+ "MARS": "mjoint",
21037
+ "value": 0.0
21038
+ },
21039
+ {
21040
+ "year": 2023,
21041
+ "MARS": "mseparate",
21042
+ "value": 0.0
21043
+ },
21044
+ {
21045
+ "year": 2023,
21046
+ "MARS": "headhh",
21047
+ "value": 0.0
21048
+ },
21049
+ {
21050
+ "year": 2023,
21051
+ "MARS": "widow",
21052
+ "value": 0.0
21053
+ },
21054
+ {
21055
+ "year": 2024,
21056
+ "MARS": "single",
21057
+ "value": 0.0
21444
21058
  },
21445
21059
  {
21446
- "year": 2022,
21060
+ "year": 2024,
21447
21061
  "MARS": "mjoint",
21448
- "value": 2000000.0
21062
+ "value": 0.0
21449
21063
  },
21450
21064
  {
21451
- "year": 2022,
21065
+ "year": 2024,
21452
21066
  "MARS": "mseparate",
21453
- "value": 1000000.0
21067
+ "value": 0.0
21454
21068
  },
21455
21069
  {
21456
- "year": 2022,
21070
+ "year": 2024,
21457
21071
  "MARS": "headhh",
21458
- "value": 2000000.0
21072
+ "value": 0.0
21459
21073
  },
21460
21074
  {
21461
- "year": 2022,
21075
+ "year": 2024,
21462
21076
  "MARS": "widow",
21463
- "value": 2000000.0
21077
+ "value": 0.0
21464
21078
  },
21465
21079
  {
21466
- "year": 2023,
21080
+ "year": 2025,
21467
21081
  "MARS": "single",
21468
- "value": 2000000.0
21082
+ "value": 0.0
21469
21083
  },
21470
21084
  {
21471
- "year": 2023,
21085
+ "year": 2025,
21472
21086
  "MARS": "mjoint",
21473
- "value": 2000000.0
21087
+ "value": 0.0
21474
21088
  },
21475
21089
  {
21476
- "year": 2023,
21090
+ "year": 2025,
21477
21091
  "MARS": "mseparate",
21478
- "value": 1000000.0
21092
+ "value": 0.0
21479
21093
  },
21480
21094
  {
21481
- "year": 2023,
21095
+ "year": 2025,
21482
21096
  "MARS": "headhh",
21483
- "value": 2000000.0
21097
+ "value": 0.0
21484
21098
  },
21485
21099
  {
21486
- "year": 2023,
21100
+ "year": 2025,
21487
21101
  "MARS": "widow",
21488
- "value": 2000000.0
21102
+ "value": 0.0
21103
+ }
21104
+ ],
21105
+ "validators": {
21106
+ "range": {
21107
+ "min": 0,
21108
+ "max": 9e+99
21109
+ }
21110
+ },
21111
+ "compatible_data": {
21112
+ "puf": true,
21113
+ "cps": true
21114
+ }
21115
+ },
21116
+ "CTC_new_prt": {
21117
+ "title": "New refundable child tax credit amount phaseout rate",
21118
+ "description": "The total amount of the new child tax credit is reduced at this rate per dollar exceeding the phaseout starting AGI, CTC_new_ps.",
21119
+ "notes": "",
21120
+ "section_1": "Refundable Credits",
21121
+ "section_2": "New Refundable Child Tax Credit",
21122
+ "indexable": false,
21123
+ "indexed": false,
21124
+ "type": "float",
21125
+ "value": [
21126
+ {
21127
+ "year": 2013,
21128
+ "value": 0.0
21489
21129
  },
21490
21130
  {
21491
- "year": 2024,
21131
+ "year": 2021,
21132
+ "value": 0.05
21133
+ },
21134
+ {
21135
+ "year": 2022,
21136
+ "value": 0.0
21137
+ }
21138
+ ],
21139
+ "validators": {
21140
+ "range": {
21141
+ "min": 0,
21142
+ "max": 1
21143
+ }
21144
+ },
21145
+ "compatible_data": {
21146
+ "puf": true,
21147
+ "cps": true
21148
+ }
21149
+ },
21150
+ "CTC_new_refund_limited": {
21151
+ "title": "New child tax credit refund limited to a decimal fraction of payroll taxes",
21152
+ "description": "Specifies whether the new child tax credit refund is limited by the new child tax credit refund limit rate (_CTC_new_refund_limit_payroll_rt).",
21153
+ "notes": "Set this parameter to true to limit the refundability or false to allow full refundability for all taxpayers.",
21154
+ "section_1": "Refundable Credits",
21155
+ "section_2": "New Refundable Child Tax Credit",
21156
+ "indexable": false,
21157
+ "indexed": false,
21158
+ "type": "bool",
21159
+ "value": [
21160
+ {
21161
+ "year": 2013,
21162
+ "value": false
21163
+ }
21164
+ ],
21165
+ "validators": {
21166
+ "range": {
21167
+ "min": false,
21168
+ "max": true
21169
+ }
21170
+ },
21171
+ "compatible_data": {
21172
+ "puf": true,
21173
+ "cps": true
21174
+ }
21175
+ },
21176
+ "CTC_new_refund_limit_payroll_rt": {
21177
+ "title": "New child tax credit refund limit rate (decimal fraction of payroll taxes)",
21178
+ "description": "The fraction of payroll taxes (employee plus employer shares, but excluding all Medicare payroll taxes) that serves as a limit to the amount of new child tax credit that can be refunded.",
21179
+ "notes": "Set this parameter to zero for no refundability; set it to 9e99 for unlimited refundability for taxpayers with payroll tax liabilities.",
21180
+ "section_1": "Refundable Credits",
21181
+ "section_2": "New Refundable Child Tax Credit",
21182
+ "indexable": false,
21183
+ "indexed": false,
21184
+ "type": "float",
21185
+ "value": [
21186
+ {
21187
+ "year": 2013,
21188
+ "value": 0.0
21189
+ }
21190
+ ],
21191
+ "validators": {
21192
+ "range": {
21193
+ "min": 0,
21194
+ "max": 9e+99
21195
+ }
21196
+ },
21197
+ "compatible_data": {
21198
+ "puf": true,
21199
+ "cps": true
21200
+ }
21201
+ },
21202
+ "CTC_new_refund_limited_all_payroll": {
21203
+ "title": "New child tax credit refund limit applies to all FICA taxes, not just OASDI",
21204
+ "description": "Specifies whether the new child tax credit refund limit rate (_CTC_new_refund_limit_payroll_rt) applies to all FICA taxes (true) or just OASDI taxes (false).",
21205
+ "notes": "If the new CTC is limited, set this parameter to true to limit the refundability to all FICA taxes or false to limit refundabiity to OASDI taxes.",
21206
+ "section_1": "Refundable Credits",
21207
+ "section_2": "New Refundable Child Tax Credit",
21208
+ "indexable": false,
21209
+ "indexed": false,
21210
+ "type": "bool",
21211
+ "value": [
21212
+ {
21213
+ "year": 2013,
21214
+ "value": false
21215
+ }
21216
+ ],
21217
+ "validators": {
21218
+ "range": {
21219
+ "min": false,
21220
+ "max": true
21221
+ }
21222
+ },
21223
+ "compatible_data": {
21224
+ "puf": true,
21225
+ "cps": true
21226
+ }
21227
+ },
21228
+ "FST_AGI_trt": {
21229
+ "title": "New minimum tax; rate as a decimal fraction of AGI",
21230
+ "description": "Individual income taxes and the employee share of payroll taxes are credited against this minimum tax, so the surtax is the difference between the tax rate times AGI and the credited taxes. The new minimum tax is similar to the Fair Share Tax, except that no credits are exempted from the base.",
21231
+ "notes": "",
21232
+ "section_1": "Surtaxes",
21233
+ "section_2": "New Minimum Tax",
21234
+ "indexable": false,
21235
+ "indexed": false,
21236
+ "type": "float",
21237
+ "value": [
21238
+ {
21239
+ "year": 2013,
21240
+ "value": 0.0
21241
+ }
21242
+ ],
21243
+ "validators": {
21244
+ "range": {
21245
+ "min": 0,
21246
+ "max": 1
21247
+ }
21248
+ },
21249
+ "compatible_data": {
21250
+ "puf": true,
21251
+ "cps": true
21252
+ }
21253
+ },
21254
+ "FST_AGI_thd_lo": {
21255
+ "title": "Minimum AGI needed to be subject to the new minimum tax",
21256
+ "description": "A taxpayer is only subject to the new minimum tax if they exceed this level of AGI.",
21257
+ "notes": "",
21258
+ "section_1": "Surtaxes",
21259
+ "section_2": "New Minimum Tax",
21260
+ "indexable": true,
21261
+ "indexed": false,
21262
+ "type": "float",
21263
+ "value": [
21264
+ {
21265
+ "year": 2013,
21492
21266
  "MARS": "single",
21493
- "value": 2000000.0
21267
+ "value": 1000000.0
21494
21268
  },
21495
21269
  {
21496
- "year": 2024,
21270
+ "year": 2013,
21497
21271
  "MARS": "mjoint",
21498
- "value": 2000000.0
21272
+ "value": 1000000.0
21499
21273
  },
21500
21274
  {
21501
- "year": 2024,
21275
+ "year": 2013,
21502
21276
  "MARS": "mseparate",
21503
- "value": 1000000.0
21277
+ "value": 500000.0
21504
21278
  },
21505
21279
  {
21506
- "year": 2024,
21280
+ "year": 2013,
21507
21281
  "MARS": "headhh",
21508
- "value": 2000000.0
21282
+ "value": 1000000.0
21509
21283
  },
21510
21284
  {
21511
- "year": 2024,
21285
+ "year": 2013,
21512
21286
  "MARS": "widow",
21513
- "value": 2000000.0
21514
- },
21287
+ "value": 1000000.0
21288
+ }
21289
+ ],
21290
+ "validators": {
21291
+ "range": {
21292
+ "min": 0,
21293
+ "max": "FST_AGI_thd_hi"
21294
+ }
21295
+ },
21296
+ "compatible_data": {
21297
+ "puf": true,
21298
+ "cps": true
21299
+ }
21300
+ },
21301
+ "FST_AGI_thd_hi": {
21302
+ "title": "AGI level at which the New Minimum Tax is fully phased in",
21303
+ "description": "The new minimum tax will be fully phased in at this level of AGI. If there is no phase-in, this upper threshold should be set equal to the lower AGI threshold.",
21304
+ "notes": "",
21305
+ "section_1": "Surtaxes",
21306
+ "section_2": "New Minimum Tax",
21307
+ "indexable": true,
21308
+ "indexed": false,
21309
+ "type": "float",
21310
+ "value": [
21515
21311
  {
21516
- "year": 2025,
21312
+ "year": 2013,
21517
21313
  "MARS": "single",
21518
21314
  "value": 2000000.0
21519
21315
  },
21520
21316
  {
21521
- "year": 2025,
21317
+ "year": 2013,
21522
21318
  "MARS": "mjoint",
21523
21319
  "value": 2000000.0
21524
21320
  },
21525
21321
  {
21526
- "year": 2025,
21322
+ "year": 2013,
21527
21323
  "MARS": "mseparate",
21528
21324
  "value": 1000000.0
21529
21325
  },
21530
21326
  {
21531
- "year": 2025,
21327
+ "year": 2013,
21532
21328
  "MARS": "headhh",
21533
21329
  "value": 2000000.0
21534
21330
  },
21535
21331
  {
21536
- "year": 2025,
21332
+ "year": 2013,
21537
21333
  "MARS": "widow",
21538
21334
  "value": 2000000.0
21539
21335
  }
@@ -22571,11 +22367,11 @@
22571
22367
  },
22572
22368
  {
22573
22369
  "year": 2025,
22574
- "value": 0.0
22370
+ "value": 6000
22575
22371
  },
22576
22372
  {
22577
22373
  "year": 2029,
22578
- "value": 0.0
22374
+ "value": 0
22579
22375
  }
22580
22376
  ],
22581
22377
  "validators": {
@@ -22785,7 +22581,7 @@
22785
22581
  "value": [
22786
22582
  {
22787
22583
  "year": 2013,
22788
- "value": 0.20
22584
+ "value": 0.2
22789
22585
  }
22790
22586
  ],
22791
22587
  "validators": {
@@ -22943,7 +22739,7 @@
22943
22739
  "value": [
22944
22740
  {
22945
22741
  "year": 2013,
22946
- "value": 0.10
22742
+ "value": 0.1
22947
22743
  }
22948
22744
  ],
22949
22745
  "validators": {
@@ -23101,7 +22897,7 @@
23101
22897
  "value": [
23102
22898
  {
23103
22899
  "year": 2013,
23104
- "value": 0.10
22900
+ "value": 0.1
23105
22901
  }
23106
22902
  ],
23107
22903
  "validators": {