From 5cc1c2e77ddd06b69a6861ff946a45e56ea3597f Mon Sep 17 00:00:00 2001 From: Peter-Metz Date: Thu, 30 Apr 2020 09:35:34 -0400 Subject: [PATCH] remake uguide to resemble old tax-calc format --- docs/make_uguide.py | 80 +++++++++++++++++++++++++---------- docs/uguide.html | 100 ++++++++++++++++++++++---------------------- 2 files changed, 109 insertions(+), 71 deletions(-) diff --git a/docs/make_uguide.py b/docs/make_uguide.py index e73b9fe0d..5b02e73c4 100644 --- a/docs/make_uguide.py +++ b/docs/make_uguide.py @@ -9,7 +9,7 @@ import os import sys from collections import OrderedDict -from taxcalc import Policy, json_to_dict +from taxcalc import * INPUT_FILENAME = 'uguide.htmx' @@ -20,6 +20,7 @@ TAXCALC_PATH = os.path.join(CURDIR_PATH, '..', 'taxcalc') INPUT_PATH = os.path.join(CURDIR_PATH, INPUT_FILENAME) +TCJA_PATH = os.path.join(CURDIR_PATH,'../taxcalc/reforms/TCJA.json') POLICY_PATH = os.path.join(TAXCALC_PATH, 'policy_current_law.json') IOVARS_PATH = os.path.join(TAXCALC_PATH, 'records_variables.json') CONSUMPTION_PATH = os.path.join(TAXCALC_PATH, 'consumption.json') @@ -48,8 +49,9 @@ def main(): old = '' text = text.replace(old, topbtn) + params_dict = reformat_params() # augment text variable with information from JSON files - text = policy_params(POLICY_PATH, text) + text = policy_params(POLICY_PATH, text, params_dict) text = io_variables('read', IOVARS_PATH, text) text = io_variables('calc', IOVARS_PATH, text) text = assumption_params('consumption', CONSUMPTION_PATH, text) @@ -64,11 +66,51 @@ def main(): # end of main function code -def policy_param_text(pname, param): +def reformat_params(): + """ + Translates ParamTools-style policy_current_law.json + to a dictionary that resembles the old Tax-Calculator + parameter schema + """ + # Parameters that were changed by TCJA will be extended through + # 2026 in the uguide + tcja = Policy.read_json_reform(TCJA_PATH) + + pol = Policy() + pol.clear_state() + years_short = list(range(2013, 2020)) + years_long = list(range(2013, 2027)) + pol.set_year(years_long) + params = pol.specification(serializable=True, sort_values=True) + + # Create parameter dictionary that resembles old Tax-Calculator + # paramter schema + params_dict = {} + for param in params.keys(): + if param in tcja.keys(): + years = years_long + else: + years = years_short + params_dict[param] = {} + params_dict[param]['years'] = years + list_vals2 = [] + for year in years: + list_vals1 = [] + for idx in range(0, len(params[param])): + if params[param][idx]['year'] == year: + list_vals1.append(params[param][idx]['value']) + if params[param][idx]['year'] != params[param][idx - 1]['year']: + list_vals2.append(list_vals1) + params_dict[param]['values'] = list_vals2 + return params_dict + + +def policy_param_text(pname, param, params_dict): """ Extract info from param for pname and return as HTML string. """ # pylint: disable=too-many-statements,too-many-branches + sec1 = param['section_1'] if sec1: txt = '

{} — {}'.format(sec1, param['section_2']) @@ -76,10 +118,7 @@ def policy_param_text(pname, param): txt = '

{} — {}'.format('Other Parameters', 'Not in Tax-Brain webapp') txt += '
tc Name: {}'.format(pname) - if sec1: - txt += '
TB Name: {}'.format(param['title']) - else: - txt += '
Long Name: {}'.format(param['title']) + txt += '
Title: {}'.format(param['title']) txt += '
Description: {}'.format(param['description']) if param.get('notes', ''): txt += '
Notes: {}'.format(param['notes']) @@ -106,18 +145,17 @@ def policy_param_text(pname, param): txt += 'False' txt += '
Value Type: {}'.format(param['type']) txt += '
Known Values:' - for vo in param["value"]: - labels = " ".join( - f"{label}={value}" for label, value in vo.items() - if label not in ("year", "value") - ) - txt += f"
{vo['year']}: {vo['value']} {labels}" - # if not param['indexed']: - # fcyr = int(final_cyr) - # if fcyr < Policy.LAST_KNOWN_YEAR: - # # extrapolate final_val thru Policy.LAST_KNOWN_YEAR if not indexed - # for cyr in range(fcyr + 1, Policy.LAST_KNOWN_YEAR + 1): - # txt += '
{}: {}'.format(cyr, final_val) + if len(params_dict[pname]['values'][0]) == 5: + txt += '
   for: [single, mjoint, mseparate, headhh, widow]' + elif len(params_dict[pname]['values'][0]) == 4: + txt += '
   for: [0kids, 1kid, 2kids, 3+kids]' + elif len(params_dict[pname]['values'][0]) == 7: + txt += '
   for: [med, sltx, retx, cas, misc, int, char]' + for cyr, val in zip(params_dict[pname]['years'], params_dict[pname]['values']): + if len(params_dict[pname]['values'][0]) == 1: + txt += '
{}: {}'.format(cyr, val[0]) + else: + txt += '
{}: {}'.format(cyr, val) txt += '
Valid Range:' validators = param.get("validators", None) if validators: @@ -130,7 +168,7 @@ def policy_param_text(pname, param): return txt -def policy_params(path, text): +def policy_params(path, text, params_dict): """ Read policy parameters from path, integrate them into text, and return the integrated text. @@ -168,7 +206,7 @@ def policy_params(path, text): continue param = params[pname] if sec1 == param['section_1'] and sec2 == param['section_2']: - ptext += policy_param_text(pname, param) + ptext += policy_param_text(pname, param, params_dict) # integrate parameter text into text old = ''.format(sec1_sec2) text = text.replace(old, ptext) diff --git a/docs/uguide.html b/docs/uguide.html index 248fae308..d5b9776b8 100644 --- a/docs/uguide.html +++ b/docs/uguide.html @@ -867,137 +867,137 @@

3. Policy Parameters

3a. Parameter Indexing

-

Parameter Indexing — Offsets
tc Name: CPI_offset
TB Name: Decimal offset ADDED to unchained CPI to get parameter indexing rate
Description: Values are zero before 2017; reforms that introduce indexing with chained CPI would have values around -0.0025 beginning in the year before the first year policy parameters will have values computed with chained CPI.
Notes: See April 2013 CBO report entitled 'What Would Be the Effect on the Deficit of Using the Chained CPI to Index Benefit Programs and the Tax Code?', which includes this: 'The chained CPI grows more slowly than the traditional CPI does: an average of about 0.25 percentage points more slowly per year over the past decade.'
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: -0.0025
Valid Range: min = -0.005 and max = 0.005
Out-of-Range Action: error

+

Parameter Indexing — Offsets
tc Name: CPI_offset
Title: Decimal offset ADDED to unchained CPI to get parameter indexing rate
Description: Values are zero before 2017; reforms that introduce indexing with chained CPI would have values around -0.0025 beginning in the year before the first year policy parameters will have values computed with chained CPI.
Notes: See April 2013 CBO report entitled 'What Would Be the Effect on the Deficit of Using the Chained CPI to Index Benefit Programs and the Tax Code?', which includes this: 'The chained CPI grows more slowly than the traditional CPI does: an average of about 0.25 percentage points more slowly per year over the past decade.'
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: -0.0025
2018: -0.0025
2019: -0.0025
2020: -0.0025
2021: -0.0025
2022: -0.0025
2023: -0.0025
2024: -0.0025
2025: -0.0025
2026: -0.0025
Valid Range: min = -0.005 and max = 0.005
Out-of-Range Action: error

3b. Payroll Taxes

-

Payroll Taxes — Social Security FICA
tc Name: FICA_ss_trt
TB Name: Social Security payroll tax rate
Description: Social Security FICA rate, including both employer and employee.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.124
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Payroll Taxes — Social Security FICA
tc Name: SS_Earnings_c
TB Name: Maximum taxable earnings (MTE) for Social Security
Description: Individual earnings below this amount are subjected to Social Security (OASDI) payroll tax.
Notes: This parameter is indexed by the rate of growth in average wages, not by the price inflation rate.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Value Type: float
Known Values:
2013: 113700.0
2014: 117000.0
2015: 118500.0
2016: 118500.0
2017: 127200.0
2018: 128400.0
2019: 132900.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

Payroll Taxes — Social Security FICA
tc Name: SS_Earnings_thd
TB Name: Additional Taxable Earnings Threshold for Social Security
Description: Individual earnings above this threshold are subjected to Social Security (OASDI) payroll tax, in addition to earnings below the maximum taxable earnings threshold.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 9e+99
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

+

Payroll Taxes — Social Security FICA
tc Name: FICA_ss_trt
Title: Social Security payroll tax rate
Description: Social Security FICA rate, including both employer and employee.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.124
2014: 0.124
2015: 0.124
2016: 0.124
2017: 0.124
2018: 0.124
2019: 0.124
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Payroll Taxes — Social Security FICA
tc Name: SS_Earnings_c
Title: Maximum taxable earnings (MTE) for Social Security
Description: Individual earnings below this amount are subjected to Social Security (OASDI) payroll tax.
Notes: This parameter is indexed by the rate of growth in average wages, not by the price inflation rate.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Value Type: float
Known Values:
2013: 113700.0
2014: 117000.0
2015: 118500.0
2016: 118500.0
2017: 127200.0
2018: 128400.0
2019: 132900.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

Payroll Taxes — Social Security FICA
tc Name: SS_Earnings_thd
Title: Additional Taxable Earnings Threshold for Social Security
Description: Individual earnings above this threshold are subjected to Social Security (OASDI) payroll tax, in addition to earnings below the maximum taxable earnings threshold.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 9e+99
2014: 9e+99
2015: 9e+99
2016: 9e+99
2017: 9e+99
2018: 9e+99
2019: 9e+99
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

-

Payroll Taxes — Medicare FICA
tc Name: FICA_mc_trt
TB Name: Medicare payroll tax rate
Description: Medicare FICA rate, including both employer and employee.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.029
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

+

Payroll Taxes — Medicare FICA
tc Name: FICA_mc_trt
Title: Medicare payroll tax rate
Description: Medicare FICA rate, including both employer and employee.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.029
2014: 0.029
2015: 0.029
2016: 0.029
2017: 0.029
2018: 0.029
2019: 0.029
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

-

Payroll Taxes — Additional Medicare FICA
tc Name: AMEDT_ec
TB Name: Additional Medicare tax earnings exclusion
Description: The Additional Medicare Tax rate, AMEDT_rt, applies to all earnings in excess of this excluded amount.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 200000.0 MARS=single
2013: 250000.0 MARS=mjoint
2013: 125000.0 MARS=mseparate
2013: 200000.0 MARS=headhh
2013: 200000.0 MARS=widow
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

Payroll Taxes — Additional Medicare FICA
tc Name: AMEDT_rt
TB Name: Additional Medicare tax rate
Description: This is the rate applied to the portion of Medicare wages, RRTA compensation and self-employment income exceeding the Additional Medicare Tax earning exclusion.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.009
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

+

Payroll Taxes — Additional Medicare FICA
tc Name: AMEDT_ec
Title: Additional Medicare tax earnings exclusion
Description: The Additional Medicare Tax rate, AMEDT_rt, applies to all earnings in excess of this excluded amount.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: False
Value Type: float
Known Values:
   for: [single, mjoint, mseparate, headhh, widow]
2013: [200000.0, 250000.0, 125000.0, 200000.0, 200000.0]
2014: [200000.0, 250000.0, 125000.0, 200000.0, 200000.0]
2015: [200000.0, 250000.0, 125000.0, 200000.0, 200000.0]
2016: [200000.0, 250000.0, 125000.0, 200000.0, 200000.0]
2017: [200000.0, 250000.0, 125000.0, 200000.0, 200000.0]
2018: [200000.0, 250000.0, 125000.0, 200000.0, 200000.0]
2019: [200000.0, 250000.0, 125000.0, 200000.0, 200000.0]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

Payroll Taxes — Additional Medicare FICA
tc Name: AMEDT_rt
Title: Additional Medicare tax rate
Description: This is the rate applied to the portion of Medicare wages, RRTA compensation and self-employment income exceeding the Additional Medicare Tax earning exclusion.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.009
2014: 0.009
2015: 0.009
2016: 0.009
2017: 0.009
2018: 0.009
2019: 0.009
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

3c. Social Security Taxability

-

Social Security Taxability — Threshold For Social Security Benefit Taxability 1
tc Name: SS_thd50
TB Name: Threshold for Social Security benefit taxability 1
Description: The first threshold for Social Security benefit taxability: if taxpayers have provisional income greater than this threshold, up to 50% of their Social Security benefit will be subject to tax under current law.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 25000.0 MARS=single
2013: 32000.0 MARS=mjoint
2013: 25000.0 MARS=mseparate
2013: 25000.0 MARS=headhh
2013: 25000.0 MARS=widow
Valid Range: min = 0 and max = SS_thd85
Out-of-Range Action: error

+

Social Security Taxability — Threshold For Social Security Benefit Taxability 1
tc Name: SS_thd50
Title: Threshold for Social Security benefit taxability 1
Description: The first threshold for Social Security benefit taxability: if taxpayers have provisional income greater than this threshold, up to 50% of their Social Security benefit will be subject to tax under current law.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: False
Value Type: float
Known Values:
   for: [single, mjoint, mseparate, headhh, widow]
2013: [25000.0, 32000.0, 25000.0, 25000.0, 25000.0]
2014: [25000.0, 32000.0, 25000.0, 25000.0, 25000.0]
2015: [25000.0, 32000.0, 25000.0, 25000.0, 25000.0]
2016: [25000.0, 32000.0, 25000.0, 25000.0, 25000.0]
2017: [25000.0, 32000.0, 25000.0, 25000.0, 25000.0]
2018: [25000.0, 32000.0, 25000.0, 25000.0, 25000.0]
2019: [25000.0, 32000.0, 25000.0, 25000.0, 25000.0]
Valid Range: min = 0 and max = SS_thd85
Out-of-Range Action: error

-

Social Security Taxability — Threshold For Social Security Benefit Taxability 2
tc Name: SS_thd85
TB Name: Threshold for Social Security benefit taxability 2
Description: The second threshold for Social Security taxability: if taxpayers have provisional income greater than this threshold, up to 85% of their Social Security benefit will be subject to tax under current law.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 34000.0 MARS=single
2013: 44000.0 MARS=mjoint
2013: 34000.0 MARS=mseparate
2013: 34000.0 MARS=headhh
2013: 34000.0 MARS=widow
Valid Range: min = SS_thd50 and max = 9e+99
Out-of-Range Action: error

+

Social Security Taxability — Threshold For Social Security Benefit Taxability 2
tc Name: SS_thd85
Title: Threshold for Social Security benefit taxability 2
Description: The second threshold for Social Security taxability: if taxpayers have provisional income greater than this threshold, up to 85% of their Social Security benefit will be subject to tax under current law.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: False
Value Type: float
Known Values:
   for: [single, mjoint, mseparate, headhh, widow]
2013: [34000.0, 44000.0, 34000.0, 34000.0, 34000.0]
2014: [34000.0, 44000.0, 34000.0, 34000.0, 34000.0]
2015: [34000.0, 44000.0, 34000.0, 34000.0, 34000.0]
2016: [34000.0, 44000.0, 34000.0, 34000.0, 34000.0]
2017: [34000.0, 44000.0, 34000.0, 34000.0, 34000.0]
2018: [34000.0, 44000.0, 34000.0, 34000.0, 34000.0]
2019: [34000.0, 44000.0, 34000.0, 34000.0, 34000.0]
Valid Range: min = SS_thd50 and max = 9e+99
Out-of-Range Action: error

3d. Above The Line Deductions

-

Above The Line Deductions — Misc. Adjustment Haircuts
tc Name: ALD_StudentLoan_hc
TB Name: Adjustment for student loan interest haircut
Description: This decimal fraction can be applied to limit the student loan interest adjustment allowed.
Notes: The final adjustment amount will be (1-Haircut)*StudentLoanInterest.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Above The Line Deductions — Misc. Adjustment Haircuts
tc Name: ALD_SelfEmploymentTax_hc
TB Name: Adjustment for self-employment tax haircut
Description: This decimal fraction, if greater than zero, reduces the employer equivalent portion of self-employment adjustment.
Notes: The final adjustment amount would be (1-Haircut)*SelfEmploymentTaxAdjustment.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Above The Line Deductions — Misc. Adjustment Haircuts
tc Name: ALD_SelfEmp_HealthIns_hc
TB Name: Adjustment for self employed health insurance haircut
Description: This decimal fraction, if greater than zero, reduces the health insurance adjustment for self-employed taxpayers.
Notes: The final adjustment amount would be (1-Haircut)*SelfEmployedHealthInsuranceAdjustment.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Above The Line Deductions — Misc. Adjustment Haircuts
tc Name: ALD_KEOGH_SEP_hc
TB Name: Adjustment for contributions to either KEOGH or SEP plan haircut
Description: Under current law, contributions to Keogh or SEP plans can be fully deducted from gross income. This haircut can be used to limit the adjustment allowed.
Notes: The final adjustment amount is (1-Haircut)*KEOGH_SEP_Contributinos.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Above The Line Deductions — Misc. Adjustment Haircuts
tc Name: ALD_EarlyWithdraw_hc
TB Name: Adjustment for early withdrawal penalty haircut
Description: Under current law, early withdraw penalty can be fully deducted from gross income. This haircut can be used to limit the adjustment allowed.
Notes: The final adjustment amount is (1-Haircut)*EarlyWithdrawPenalty.
Has An Effect When Using:   PUF data: True   CPS data: False
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Above The Line Deductions — Misc. Adjustment Haircuts
tc Name: ALD_AlimonyPaid_hc
TB Name: Adjustment for alimony-paid haircut
Description: Under pre-TCJA law, the full amount of alimony paid is taken as an adjustment from gross income in arriving at AGI. This haircut can be used to change the deduction allowed.
Notes: The final adjustment amount would be (1-Haircut)*AlimonyPaid.
Has An Effect When Using:   PUF data: True   CPS data: False
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
2019: 1.0
2020: 1.0
2021: 1.0
2022: 1.0
2023: 1.0
2024: 1.0
2025: 1.0
2026: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Above The Line Deductions — Misc. Adjustment Haircuts
tc Name: ALD_AlimonyReceived_hc
TB Name: Adjustment for alimony-received haircut
Description: Under pre-TCJA law, none of alimony received is taken as an adjustment from gross income in arriving at AGI. This haircut can be used to change the deduction allowed.
Notes: The final adjustment amount would be (1-Haircut)*AlimonyReceived.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 1.0
2014: 1.0
2015: 1.0
2016: 1.0
2017: 1.0
2018: 1.0
2019: 0.0
2020: 0.0
2021: 0.0
2022: 0.0
2023: 0.0
2024: 0.0
2025: 0.0
2026: 1.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Above The Line Deductions — Misc. Adjustment Haircuts
tc Name: ALD_EducatorExpenses_hc
TB Name: Deduction for educator expenses haircut
Description: If greater than zero, this decimal fraction reduces the portion of educator expenses that can be deducted from AGI.
Notes: The final adjustment amount would be (1-Haircut)*EducatorExpenses.
Has An Effect When Using:   PUF data: True   CPS data: False
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Above The Line Deductions — Misc. Adjustment Haircuts
tc Name: ALD_HSADeduction_hc
TB Name: Deduction for HSA deduction haircut
Description: If greater than zero, this decimal fraction reduces the portion of a taxpayer's HSA deduction that can be deducted from AGI.
Notes: The final adjustment amount would be (1-Haircut)*HSA_Deduction.
Has An Effect When Using:   PUF data: True   CPS data: False
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Above The Line Deductions — Misc. Adjustment Haircuts
tc Name: ALD_IRAContributions_hc
TB Name: Deduction for IRA contributions haircut
Description: If greater than zero, this decimal fraction reduces the portion of IRA contributions that can be deducted from AGI.
Notes: The final adjustment amount would be (1-Haircut)*IRA_Contribution.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Above The Line Deductions — Misc. Adjustment Haircuts
tc Name: ALD_DomesticProduction_hc
TB Name: Deduction for domestic production activity haircut
Description: If greater than zero, this decimal fraction reduces the portion of domestic production activity that can be deducted from AGI.
Notes: The final adjustment amount would be (1-Haircut)*DomesticProductionActivity.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 1.0
2019: 1.0
2020: 1.0
2021: 1.0
2022: 1.0
2023: 1.0
2024: 1.0
2025: 1.0
2026: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Above The Line Deductions — Misc. Adjustment Haircuts
tc Name: ALD_Tuition_hc
TB Name: Deduction for tuition and fees haircut
Description: If greater than zero, this decimal fraction reduces the portion of tuition and fees that can be deducted from AGI.
Notes: The final adjustment amount would be (1-Haircut)*TuitionFees.
Has An Effect When Using:   PUF data: True   CPS data: False
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 1.0
2019: 1.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

+

Above The Line Deductions — Misc. Adjustment Haircuts
tc Name: ALD_StudentLoan_hc
Title: Adjustment for student loan interest haircut
Description: This decimal fraction can be applied to limit the student loan interest adjustment allowed.
Notes: The final adjustment amount will be (1-Haircut)*StudentLoanInterest.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
2019: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Above The Line Deductions — Misc. Adjustment Haircuts
tc Name: ALD_SelfEmploymentTax_hc
Title: Adjustment for self-employment tax haircut
Description: This decimal fraction, if greater than zero, reduces the employer equivalent portion of self-employment adjustment.
Notes: The final adjustment amount would be (1-Haircut)*SelfEmploymentTaxAdjustment.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
2019: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Above The Line Deductions — Misc. Adjustment Haircuts
tc Name: ALD_SelfEmp_HealthIns_hc
Title: Adjustment for self employed health insurance haircut
Description: This decimal fraction, if greater than zero, reduces the health insurance adjustment for self-employed taxpayers.
Notes: The final adjustment amount would be (1-Haircut)*SelfEmployedHealthInsuranceAdjustment.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
2019: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Above The Line Deductions — Misc. Adjustment Haircuts
tc Name: ALD_KEOGH_SEP_hc
Title: Adjustment for contributions to either KEOGH or SEP plan haircut
Description: Under current law, contributions to Keogh or SEP plans can be fully deducted from gross income. This haircut can be used to limit the adjustment allowed.
Notes: The final adjustment amount is (1-Haircut)*KEOGH_SEP_Contributinos.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
2019: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Above The Line Deductions — Misc. Adjustment Haircuts
tc Name: ALD_EarlyWithdraw_hc
Title: Adjustment for early withdrawal penalty haircut
Description: Under current law, early withdraw penalty can be fully deducted from gross income. This haircut can be used to limit the adjustment allowed.
Notes: The final adjustment amount is (1-Haircut)*EarlyWithdrawPenalty.
Has An Effect When Using:   PUF data: True   CPS data: False
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
2019: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Above The Line Deductions — Misc. Adjustment Haircuts
tc Name: ALD_AlimonyPaid_hc
Title: Adjustment for alimony-paid haircut
Description: Under pre-TCJA law, the full amount of alimony paid is taken as an adjustment from gross income in arriving at AGI. This haircut can be used to change the deduction allowed.
Notes: The final adjustment amount would be (1-Haircut)*AlimonyPaid.
Has An Effect When Using:   PUF data: True   CPS data: False
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
2019: 1.0
2020: 1.0
2021: 1.0
2022: 1.0
2023: 1.0
2024: 1.0
2025: 1.0
2026: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Above The Line Deductions — Misc. Adjustment Haircuts
tc Name: ALD_AlimonyReceived_hc
Title: Adjustment for alimony-received haircut
Description: Under pre-TCJA law, none of alimony received is taken as an adjustment from gross income in arriving at AGI. This haircut can be used to change the deduction allowed.
Notes: The final adjustment amount would be (1-Haircut)*AlimonyReceived.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 1.0
2014: 1.0
2015: 1.0
2016: 1.0
2017: 1.0
2018: 1.0
2019: 0.0
2020: 0.0
2021: 0.0
2022: 0.0
2023: 0.0
2024: 0.0
2025: 0.0
2026: 1.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Above The Line Deductions — Misc. Adjustment Haircuts
tc Name: ALD_EducatorExpenses_hc
Title: Deduction for educator expenses haircut
Description: If greater than zero, this decimal fraction reduces the portion of educator expenses that can be deducted from AGI.
Notes: The final adjustment amount would be (1-Haircut)*EducatorExpenses.
Has An Effect When Using:   PUF data: True   CPS data: False
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
2019: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Above The Line Deductions — Misc. Adjustment Haircuts
tc Name: ALD_HSADeduction_hc
Title: Deduction for HSA deduction haircut
Description: If greater than zero, this decimal fraction reduces the portion of a taxpayer's HSA deduction that can be deducted from AGI.
Notes: The final adjustment amount would be (1-Haircut)*HSA_Deduction.
Has An Effect When Using:   PUF data: True   CPS data: False
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
2019: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Above The Line Deductions — Misc. Adjustment Haircuts
tc Name: ALD_IRAContributions_hc
Title: Deduction for IRA contributions haircut
Description: If greater than zero, this decimal fraction reduces the portion of IRA contributions that can be deducted from AGI.
Notes: The final adjustment amount would be (1-Haircut)*IRA_Contribution.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
2019: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Above The Line Deductions — Misc. Adjustment Haircuts
tc Name: ALD_DomesticProduction_hc
Title: Deduction for domestic production activity haircut
Description: If greater than zero, this decimal fraction reduces the portion of domestic production activity that can be deducted from AGI.
Notes: The final adjustment amount would be (1-Haircut)*DomesticProductionActivity.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 1.0
2019: 1.0
2020: 1.0
2021: 1.0
2022: 1.0
2023: 1.0
2024: 1.0
2025: 1.0
2026: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Above The Line Deductions — Misc. Adjustment Haircuts
tc Name: ALD_Tuition_hc
Title: Deduction for tuition and fees haircut
Description: If greater than zero, this decimal fraction reduces the portion of tuition and fees that can be deducted from AGI.
Notes: The final adjustment amount would be (1-Haircut)*TuitionFees.
Has An Effect When Using:   PUF data: True   CPS data: False
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 1.0
2019: 1.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

-

Above The Line Deductions — Misc. Exclusions
tc Name: ALD_InvInc_ec_rt
TB Name: Investment income exclusion rate haircut
Description: Decimal fraction of investment income base that can be excluded from AGI.
Notes: The final taxable investment income will be (1-_ALD_InvInc_ec_rt)*investment_income_base. Even though the excluded portion of investment income is not included in AGI, it still is included in investment income used to calculate the Net Investment Income Tax and Earned Income Tax Credit.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Above The Line Deductions — Misc. Exclusions
tc Name: ALD_BusinessLosses_c
TB Name: Maximum amount of business losses deductible
Description: Business losses in excess of this amount may not be deducted from AGI.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Value Type: float
Known Values:
2013: 9e+99 MARS=single
2013: 9e+99 MARS=mjoint
2013: 9e+99 MARS=mseparate
2013: 9e+99 MARS=headhh
2013: 9e+99 MARS=widow
2014: 9e+99 MARS=single
2014: 9e+99 MARS=mjoint
2014: 9e+99 MARS=mseparate
2014: 9e+99 MARS=headhh
2014: 9e+99 MARS=widow
2015: 9e+99 MARS=single
2015: 9e+99 MARS=mjoint
2015: 9e+99 MARS=mseparate
2015: 9e+99 MARS=headhh
2015: 9e+99 MARS=widow
2016: 9e+99 MARS=single
2016: 9e+99 MARS=mjoint
2016: 9e+99 MARS=mseparate
2016: 9e+99 MARS=headhh
2016: 9e+99 MARS=widow
2017: 9e+99 MARS=single
2017: 9e+99 MARS=mjoint
2017: 9e+99 MARS=mseparate
2017: 9e+99 MARS=headhh
2017: 9e+99 MARS=widow
2018: 250000.0 MARS=single
2018: 500000.0 MARS=mjoint
2018: 250000.0 MARS=mseparate
2018: 250000.0 MARS=headhh
2018: 500000.0 MARS=widow
2019: 255000.0 MARS=single
2019: 510000.0 MARS=mjoint
2019: 255000.0 MARS=mseparate
2019: 255000.0 MARS=headhh
2019: 510000.0 MARS=widow
2020: 259029.0 MARS=single
2020: 518058.0 MARS=mjoint
2020: 259029.0 MARS=mseparate
2020: 259029.0 MARS=headhh
2020: 518058.0 MARS=widow
2021: 264675.83 MARS=single
2021: 529351.66 MARS=mjoint
2021: 264675.83 MARS=mseparate
2021: 264675.83 MARS=headhh
2021: 529351.66 MARS=widow
2022: 270683.97 MARS=single
2022: 541367.95 MARS=mjoint
2022: 270683.97 MARS=mseparate
2022: 270683.97 MARS=headhh
2022: 541367.95 MARS=widow
2023: 276936.77 MARS=single
2023: 553873.55 MARS=mjoint
2023: 276936.77 MARS=mseparate
2023: 276936.77 MARS=headhh
2023: 553873.55 MARS=widow
2024: 283084.77 MARS=single
2024: 566169.54 MARS=mjoint
2024: 283084.77 MARS=mseparate
2024: 283084.77 MARS=headhh
2024: 566169.54 MARS=widow
2025: 289199.4 MARS=single
2025: 578398.8 MARS=mjoint
2025: 289199.4 MARS=mseparate
2025: 289199.4 MARS=headhh
2025: 578398.8 MARS=widow
2026: 9e+99 MARS=single
2026: 9e+99 MARS=mjoint
2026: 9e+99 MARS=mseparate
2026: 9e+99 MARS=headhh
2026: 9e+99 MARS=widow
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

+

Above The Line Deductions — Misc. Exclusions
tc Name: ALD_InvInc_ec_rt
Title: Investment income exclusion rate haircut
Description: Decimal fraction of investment income base that can be excluded from AGI.
Notes: The final taxable investment income will be (1-_ALD_InvInc_ec_rt)*investment_income_base. Even though the excluded portion of investment income is not included in AGI, it still is included in investment income used to calculate the Net Investment Income Tax and Earned Income Tax Credit.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
2019: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Above The Line Deductions — Misc. Exclusions
tc Name: ALD_BusinessLosses_c
Title: Maximum amount of business losses deductible
Description: Business losses in excess of this amount may not be deducted from AGI.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Value Type: float
Known Values:
   for: [single, mjoint, mseparate, headhh, widow]
2013: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2014: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2015: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2016: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2017: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2018: [250000.0, 500000.0, 250000.0, 250000.0, 500000.0]
2019: [255000.0, 510000.0, 255000.0, 255000.0, 510000.0]
2020: [259029.0, 518058.0, 259029.0, 259029.0, 518058.0]
2021: [264675.83, 529351.66, 264675.83, 264675.83, 529351.66]
2022: [270683.97, 541367.94, 270683.97, 270683.97, 541367.94]
2023: [276936.77, 553873.54, 276936.77, 276936.77, 553873.54]
2024: [283084.77, 566169.53, 283084.77, 283084.77, 566169.53]
2025: [289199.4, 578398.79, 289199.4, 289199.4, 578398.79]
2026: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

-

Above The Line Deductions — Child And Elderly Care
tc Name: ALD_Dependents_hc
TB Name: Deduction for childcare costs haircut
Description: This decimal fraction, if greater than zero, reduces the portion of childcare costs that can be deducted from AGI.
Notes: The final adjustment would be (1-Haircut)*AverageChildcareCosts.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Above The Line Deductions — Child And Elderly Care
tc Name: ALD_Dependents_Child_c
TB Name: National average childcare costs: ceiling for available childcare deduction.
Description: The weighted average of childcare costs in the US. 7165 is the weighted average from the 'Child Care in America: 2016 State Fact Sheets'.
Notes: This is a weighted average of childcare costs in each state
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
2019: 0.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

Above The Line Deductions — Child And Elderly Care
tc Name: ALD_Dependents_Elder_c
TB Name: Ceiling for elderly care deduction proposed in Trump's tax plan
Description: A taxpayer can take an above the line deduction up to this amount if they have an elderly dependent. The Trump 2016 campaign proposal was for $5000.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
2019: 0.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

Above The Line Deductions — Child And Elderly Care
tc Name: ALD_Dependents_thd
TB Name: Maximum level of income to qualify for the dependent care deduction
Description: A taxpayer can only claim the dependent care deduction if their total income is below this level. The Trump 2016 campaign proposal was for 250000 single, 500000 joint, 250000 separate, 500000 head of household].
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0 MARS=single
2013: 0.0 MARS=mjoint
2013: 0.0 MARS=mseparate
2013: 0.0 MARS=headhh
2013: 0.0 MARS=widow
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

+

Above The Line Deductions — Child And Elderly Care
tc Name: ALD_Dependents_hc
Title: Deduction for childcare costs haircut
Description: This decimal fraction, if greater than zero, reduces the portion of childcare costs that can be deducted from AGI.
Notes: The final adjustment would be (1-Haircut)*AverageChildcareCosts.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
2019: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Above The Line Deductions — Child And Elderly Care
tc Name: ALD_Dependents_Child_c
Title: National average childcare costs: ceiling for available childcare deduction.
Description: The weighted average of childcare costs in the US. 7165 is the weighted average from the 'Child Care in America: 2016 State Fact Sheets'.
Notes: This is a weighted average of childcare costs in each state
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
2019: 0.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

Above The Line Deductions — Child And Elderly Care
tc Name: ALD_Dependents_Elder_c
Title: Ceiling for elderly care deduction proposed in Trump's tax plan
Description: A taxpayer can take an above the line deduction up to this amount if they have an elderly dependent. The Trump 2016 campaign proposal was for $5000.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
2019: 0.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

Above The Line Deductions — Child And Elderly Care
tc Name: ALD_Dependents_thd
Title: Maximum level of income to qualify for the dependent care deduction
Description: A taxpayer can only claim the dependent care deduction if their total income is below this level. The Trump 2016 campaign proposal was for 250000 single, 500000 joint, 250000 separate, 500000 head of household].
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: False
Value Type: float
Known Values:
   for: [single, mjoint, mseparate, headhh, widow]
2013: [0.0, 0.0, 0.0, 0.0, 0.0]
2014: [0.0, 0.0, 0.0, 0.0, 0.0]
2015: [0.0, 0.0, 0.0, 0.0, 0.0]
2016: [0.0, 0.0, 0.0, 0.0, 0.0]
2017: [0.0, 0.0, 0.0, 0.0, 0.0]
2018: [0.0, 0.0, 0.0, 0.0, 0.0]
2019: [0.0, 0.0, 0.0, 0.0, 0.0]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

3e. Personal Exemptions

-

Personal Exemptions — Personal And Dependent Exemption Amount
tc Name: II_em
TB Name: Personal and dependent exemption amount
Description: Subtracted from AGI in the calculation of taxable income, per taxpayer and dependent.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Value Type: float
Known Values:
2013: 3900.0
2014: 3950.0
2015: 4000.0
2016: 4050.0
2017: 4050.0
2018: 0.0
2019: 0.0
2020: 0.0
2021: 0.0
2022: 0.0
2023: 0.0
2024: 0.0
2025: 0.0
2026: 4880.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

+

Personal Exemptions — Personal And Dependent Exemption Amount
tc Name: II_em
Title: Personal and dependent exemption amount
Description: Subtracted from AGI in the calculation of taxable income, per taxpayer and dependent.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Value Type: float
Known Values:
2013: 3900.0
2014: 3950.0
2015: 4000.0
2016: 4050.0
2017: 4050.0
2018: 0.0
2019: 0.0
2020: 0.0
2021: 0.0
2022: 0.0
2023: 0.0
2024: 0.0
2025: 0.0
2026: 4880.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

-

Personal Exemptions — Personal Exemption Phaseout Rate
tc Name: II_prt
TB Name: Personal exemption phaseout rate
Description: Personal exemption amount will decrease by this rate for each dollar of AGI exceeding exemption phaseout start.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.02
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

+

Personal Exemptions — Personal Exemption Phaseout Rate
tc Name: II_prt
Title: Personal exemption phaseout rate
Description: Personal exemption amount will decrease by this rate for each dollar of AGI exceeding exemption phaseout start.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.02
2014: 0.02
2015: 0.02
2016: 0.02
2017: 0.02
2018: 0.02
2019: 0.02
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

-

Personal Exemptions — Repeal for Dependents Under Age 18
tc Name: II_no_em_nu18
TB Name: Repeal personal exemptions for dependents under age 18
Description: Total personal exemptions will be decreased by the number of dependents under the age of 18.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: bool
Known Values:
2013: False
Valid Range: min = False and max = True
Out-of-Range Action: error

+

Personal Exemptions — Repeal for Dependents Under Age 18
tc Name: II_no_em_nu18
Title: Repeal personal exemptions for dependents under age 18
Description: Total personal exemptions will be decreased by the number of dependents under the age of 18.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: bool
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False
2018: False
2019: False
Valid Range: min = False and max = True
Out-of-Range Action: error

3f. Standard Deduction

-

Standard Deduction — Standard Deduction Amount
tc Name: STD
TB Name: Standard deduction amount
Description: Amount filing unit can use as a standard deduction.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Value Type: float
Known Values:
2013: 6100.0 MARS=single
2013: 12200.0 MARS=mjoint
2013: 6100.0 MARS=mseparate
2013: 8950.0 MARS=headhh
2013: 12200.0 MARS=widow
2014: 6200.0 MARS=single
2014: 12400.0 MARS=mjoint
2014: 6200.0 MARS=mseparate
2014: 9100.0 MARS=headhh
2014: 12400.0 MARS=widow
2015: 6300.0 MARS=single
2015: 12600.0 MARS=mjoint
2015: 6300.0 MARS=mseparate
2015: 9250.0 MARS=headhh
2015: 12600.0 MARS=widow
2016: 6300.0 MARS=single
2016: 12600.0 MARS=mjoint
2016: 6300.0 MARS=mseparate
2016: 9300.0 MARS=headhh
2016: 12600.0 MARS=widow
2017: 6350.0 MARS=single
2017: 12700.0 MARS=mjoint
2017: 6350.0 MARS=mseparate
2017: 9350.0 MARS=headhh
2017: 12700.0 MARS=widow
2018: 12000.0 MARS=single
2018: 24000.0 MARS=mjoint
2018: 12000.0 MARS=mseparate
2018: 18000.0 MARS=headhh
2018: 24000.0 MARS=widow
2019: 12200.0 MARS=single
2019: 24400.0 MARS=mjoint
2019: 12200.0 MARS=mseparate
2019: 18350.0 MARS=headhh
2019: 24400.0 MARS=widow
2020: 12392.76 MARS=single
2020: 24785.52 MARS=mjoint
2020: 12392.76 MARS=mseparate
2020: 18639.93 MARS=headhh
2020: 24785.52 MARS=widow
2021: 12662.92 MARS=single
2021: 25325.84 MARS=mjoint
2021: 12662.92 MARS=mseparate
2021: 19046.28 MARS=headhh
2021: 25325.84 MARS=widow
2022: 12950.37 MARS=single
2022: 25900.74 MARS=mjoint
2022: 12950.37 MARS=mseparate
2022: 19478.63 MARS=headhh
2022: 25900.74 MARS=widow
2023: 13249.52 MARS=single
2023: 26499.05 MARS=mjoint
2023: 13249.52 MARS=mseparate
2023: 19928.59 MARS=headhh
2023: 26499.05 MARS=widow
2024: 13543.66 MARS=single
2024: 27087.33 MARS=mjoint
2024: 13543.66 MARS=mseparate
2024: 20371.0 MARS=headhh
2024: 27087.33 MARS=widow
2025: 13836.21 MARS=single
2025: 27672.41 MARS=mjoint
2025: 13836.21 MARS=mseparate
2025: 20811.02 MARS=headhh
2025: 27672.41 MARS=widow
2026: 7651.0 MARS=single
2026: 15303.0 MARS=mjoint
2026: 7651.0 MARS=mseparate
2026: 11266.0 MARS=headhh
2026: 15303.0 MARS=widow
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

+

Standard Deduction — Standard Deduction Amount
tc Name: STD
Title: Standard deduction amount
Description: Amount filing unit can use as a standard deduction.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Value Type: float
Known Values:
   for: [single, mjoint, mseparate, headhh, widow]
2013: [6100.0, 12200.0, 6100.0, 8950.0, 12200.0]
2014: [6200.0, 12400.0, 6200.0, 9100.0, 12400.0]
2015: [6300.0, 12600.0, 6300.0, 9250.0, 12600.0]
2016: [6300.0, 12600.0, 6300.0, 9300.0, 12600.0]
2017: [6350.0, 12700.0, 6350.0, 9350.0, 12700.0]
2018: [12000.0, 24000.0, 12000.0, 18000.0, 24000.0]
2019: [12200.0, 24400.0, 12200.0, 18350.0, 24400.0]
2020: [12392.76, 24785.52, 12392.76, 18639.93, 24785.52]
2021: [12662.92, 25325.84, 12662.92, 19046.28, 25325.84]
2022: [12950.37, 25900.74, 12950.37, 19478.63, 25900.74]
2023: [13249.52, 26499.05, 13249.52, 19928.59, 26499.05]
2024: [13543.66, 27087.33, 13543.66, 20371.0, 27087.33]
2025: [13836.2, 27672.42, 13836.2, 20811.01, 27672.42]
2026: [7651.0, 15303.0, 7651.0, 11266.0, 15303.0]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

-

Standard Deduction — Additional Standard Deduction For Blind And Aged
tc Name: STD_Aged
TB Name: Additional standard deduction for blind and aged
Description: To get the standard deduction for aged or blind individuals, taxpayers need to add this value to regular standard deduction.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Value Type: float
Known Values:
2013: 1500.0 MARS=single
2013: 1200.0 MARS=mjoint
2013: 1200.0 MARS=mseparate
2013: 1500.0 MARS=headhh
2013: 1500.0 MARS=widow
2014: 1550.0 MARS=single
2014: 1200.0 MARS=mjoint
2014: 1200.0 MARS=mseparate
2014: 1550.0 MARS=headhh
2014: 1550.0 MARS=widow
2015: 1550.0 MARS=single
2015: 1250.0 MARS=mjoint
2015: 1250.0 MARS=mseparate
2015: 1550.0 MARS=headhh
2015: 1550.0 MARS=widow
2016: 1550.0 MARS=single
2016: 1250.0 MARS=mjoint
2016: 1250.0 MARS=mseparate
2016: 1550.0 MARS=headhh
2016: 1550.0 MARS=widow
2017: 1550.0 MARS=single
2017: 1250.0 MARS=mjoint
2017: 1250.0 MARS=mseparate
2017: 1550.0 MARS=headhh
2017: 1550.0 MARS=widow
2018: 1600.0 MARS=single
2018: 1300.0 MARS=mjoint
2018: 1300.0 MARS=mseparate
2018: 1600.0 MARS=headhh
2018: 1300.0 MARS=widow
2019: 1650.0 MARS=single
2019: 1300.0 MARS=mjoint
2019: 1300.0 MARS=mseparate
2019: 1650.0 MARS=headhh
2019: 1300.0 MARS=widow
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

+

Standard Deduction — Additional Standard Deduction For Blind And Aged
tc Name: STD_Aged
Title: Additional standard deduction for blind and aged
Description: To get the standard deduction for aged or blind individuals, taxpayers need to add this value to regular standard deduction.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Value Type: float
Known Values:
   for: [single, mjoint, mseparate, headhh, widow]
2013: [1500.0, 1200.0, 1200.0, 1500.0, 1500.0]
2014: [1550.0, 1200.0, 1200.0, 1550.0, 1550.0]
2015: [1550.0, 1250.0, 1250.0, 1550.0, 1550.0]
2016: [1550.0, 1250.0, 1250.0, 1550.0, 1550.0]
2017: [1550.0, 1250.0, 1250.0, 1550.0, 1550.0]
2018: [1600.0, 1300.0, 1300.0, 1600.0, 1300.0]
2019: [1650.0, 1300.0, 1300.0, 1650.0, 1300.0]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

3g. Nonrefundable Credits

-

Nonrefundable Credits — Child And Dependent Care
tc Name: CDCC_c
TB Name: Maximum child & dependent care credit per dependent
Description: The maximum amount of credit allowed for each qualifying dependent.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 3000.0
Valid Range: min = 0 and max = 3000
Out-of-Range Action: error

Nonrefundable Credits — Child And Dependent Care
tc Name: CDCC_ps
TB Name: Child & dependent care credit phaseout start
Description: For taxpayers with AGI over this amount, the credit is reduced by one percentage point each $2000 of AGI over this amount.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 15000.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

Nonrefundable Credits — Child And Dependent Care
tc Name: CDCC_crt
TB Name: Child & dependent care credit phaseout percentage rate ceiling
Description: The maximum percentage rate in the AGI phaseout; this percentage rate decreases as AGI rises above the CDCC_ps level.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 35.0
Valid Range: min = 0 and max = 100
Out-of-Range Action: error

+

Nonrefundable Credits — Child And Dependent Care
tc Name: CDCC_c
Title: Maximum child & dependent care credit per dependent
Description: The maximum amount of credit allowed for each qualifying dependent.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 3000.0
2014: 3000.0
2015: 3000.0
2016: 3000.0
2017: 3000.0
2018: 3000.0
2019: 3000.0
Valid Range: min = 0 and max = 3000
Out-of-Range Action: error

Nonrefundable Credits — Child And Dependent Care
tc Name: CDCC_ps
Title: Child & dependent care credit phaseout start
Description: For taxpayers with AGI over this amount, the credit is reduced by one percentage point each $2000 of AGI over this amount.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 15000.0
2014: 15000.0
2015: 15000.0
2016: 15000.0
2017: 15000.0
2018: 15000.0
2019: 15000.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

Nonrefundable Credits — Child And Dependent Care
tc Name: CDCC_crt
Title: Child & dependent care credit phaseout percentage rate ceiling
Description: The maximum percentage rate in the AGI phaseout; this percentage rate decreases as AGI rises above the CDCC_ps level.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 35.0
2014: 35.0
2015: 35.0
2016: 35.0
2017: 35.0
2018: 35.0
2019: 35.0
Valid Range: min = 0 and max = 100
Out-of-Range Action: error

-

Nonrefundable Credits — Misc. Credit Limits
tc Name: CR_RetirementSavings_hc
TB Name: Credit for retirement savings haircut
Description: If greater than zero, this decimal fraction reduces the portion of the retirement savings credit that can be claimed.
Notes: Credit claimed will be (1-Haircut)*RetirementSavingsCredit.
Has An Effect When Using:   PUF data: True   CPS data: False
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Nonrefundable Credits — Misc. Credit Limits
tc Name: CR_ForeignTax_hc
TB Name: Credit for foreign tax haircut
Description: If greater than zero, this decimal fraction reduces the portion of the foreign tax credit that can be claimed.
Notes: Credit claimed will be (1-Haircut)*ForeignTaxCredit.
Has An Effect When Using:   PUF data: True   CPS data: False
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Nonrefundable Credits — Misc. Credit Limits
tc Name: CR_ResidentialEnergy_hc
TB Name: Credit for residential energy haircut
Description: If greater than zero, this decimal fraction reduces the portion of the residential energy credit that can be claimed.
Notes: Credit claimed will be (1-Haircut)*ResidentialEnergyCredit.
Has An Effect When Using:   PUF data: True   CPS data: False
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Nonrefundable Credits — Misc. Credit Limits
tc Name: CR_GeneralBusiness_hc
TB Name: Credit for general business haircut
Description: If greater than zero, this decimal fraction reduces the portion of the general business credit that can be claimed.
Notes: Credit claimed will be (1-Haircut)*GeneralBusinessCredit.
Has An Effect When Using:   PUF data: True   CPS data: False
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Nonrefundable Credits — Misc. Credit Limits
tc Name: CR_MinimumTax_hc
TB Name: Credit for previous year minimum tax credit haircut
Description: If greater than zero, this decimal fraction reduces the portion of the previous year minimum tax credit that can be claimed.
Notes: Credit claimed will be (1-Haircut)*PreviousYearMinimumTaxCredit.
Has An Effect When Using:   PUF data: True   CPS data: False
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Nonrefundable Credits — Misc. Credit Limits
tc Name: CR_AmOppRefundable_hc
TB Name: Refundable portion of the American Opportunity Credit haircut
Description: If greater than zero, this decimal fraction reduces the portion of the refundable American Opportunity credit that can be claimed.
Notes: Credit claimed will be (1-Haircut)*RefundablePortionOfAmericanOpportunityCredit.
Has An Effect When Using:   PUF data: True   CPS data: False
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Nonrefundable Credits — Misc. Credit Limits
tc Name: CR_AmOppNonRefundable_hc
TB Name: Nonrefundable portion of the American Opportunity Credit haircut
Description: If greater than zero, this decimal fraction reduces the portion of the nonrefundable American Opportunity credit that can be claimed.
Notes: Credit claimed will be (1-Haircut)*NonRefundablePortionOfAmericanOpportunityCredit.
Has An Effect When Using:   PUF data: True   CPS data: False
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Nonrefundable Credits — Misc. Credit Limits
tc Name: CR_SchR_hc
TB Name: Schedule R Credit haircut
Description: If greater than zero, this decimal fraction reduces the portion of Schedule R credit that can be claimed.
Notes: Credit claimed will be (1-Haircut)*ScheduleRCredit
Has An Effect When Using:   PUF data: True   CPS data: False
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Nonrefundable Credits — Misc. Credit Limits
tc Name: CR_OtherCredits_hc
TB Name: Other Credits haircut
Description: If greater than zero, this decimal fraction reduces the portion of other credit that can be claimed.
Notes: Credit claimed will be (1-Haircut)*OtherCredits.
Has An Effect When Using:   PUF data: True   CPS data: False
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Nonrefundable Credits — Misc. Credit Limits
tc Name: CR_Education_hc
TB Name: Education Credits haircut
Description: If greater than zero, this decimal fraction reduces the portion of education credits that can be claimed.
Notes: Credit claimed will be (1-Haircut)*EducationCredits.
Has An Effect When Using:   PUF data: True   CPS data: False
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

+

Nonrefundable Credits — Misc. Credit Limits
tc Name: CR_RetirementSavings_hc
Title: Credit for retirement savings haircut
Description: If greater than zero, this decimal fraction reduces the portion of the retirement savings credit that can be claimed.
Notes: Credit claimed will be (1-Haircut)*RetirementSavingsCredit.
Has An Effect When Using:   PUF data: True   CPS data: False
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
2019: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Nonrefundable Credits — Misc. Credit Limits
tc Name: CR_ForeignTax_hc
Title: Credit for foreign tax haircut
Description: If greater than zero, this decimal fraction reduces the portion of the foreign tax credit that can be claimed.
Notes: Credit claimed will be (1-Haircut)*ForeignTaxCredit.
Has An Effect When Using:   PUF data: True   CPS data: False
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
2019: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Nonrefundable Credits — Misc. Credit Limits
tc Name: CR_ResidentialEnergy_hc
Title: Credit for residential energy haircut
Description: If greater than zero, this decimal fraction reduces the portion of the residential energy credit that can be claimed.
Notes: Credit claimed will be (1-Haircut)*ResidentialEnergyCredit.
Has An Effect When Using:   PUF data: True   CPS data: False
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
2019: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Nonrefundable Credits — Misc. Credit Limits
tc Name: CR_GeneralBusiness_hc
Title: Credit for general business haircut
Description: If greater than zero, this decimal fraction reduces the portion of the general business credit that can be claimed.
Notes: Credit claimed will be (1-Haircut)*GeneralBusinessCredit.
Has An Effect When Using:   PUF data: True   CPS data: False
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
2019: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Nonrefundable Credits — Misc. Credit Limits
tc Name: CR_MinimumTax_hc
Title: Credit for previous year minimum tax credit haircut
Description: If greater than zero, this decimal fraction reduces the portion of the previous year minimum tax credit that can be claimed.
Notes: Credit claimed will be (1-Haircut)*PreviousYearMinimumTaxCredit.
Has An Effect When Using:   PUF data: True   CPS data: False
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
2019: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Nonrefundable Credits — Misc. Credit Limits
tc Name: CR_AmOppRefundable_hc
Title: Refundable portion of the American Opportunity Credit haircut
Description: If greater than zero, this decimal fraction reduces the portion of the refundable American Opportunity credit that can be claimed.
Notes: Credit claimed will be (1-Haircut)*RefundablePortionOfAmericanOpportunityCredit.
Has An Effect When Using:   PUF data: True   CPS data: False
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
2019: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Nonrefundable Credits — Misc. Credit Limits
tc Name: CR_AmOppNonRefundable_hc
Title: Nonrefundable portion of the American Opportunity Credit haircut
Description: If greater than zero, this decimal fraction reduces the portion of the nonrefundable American Opportunity credit that can be claimed.
Notes: Credit claimed will be (1-Haircut)*NonRefundablePortionOfAmericanOpportunityCredit.
Has An Effect When Using:   PUF data: True   CPS data: False
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
2019: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Nonrefundable Credits — Misc. Credit Limits
tc Name: CR_SchR_hc
Title: Schedule R Credit haircut
Description: If greater than zero, this decimal fraction reduces the portion of Schedule R credit that can be claimed.
Notes: Credit claimed will be (1-Haircut)*ScheduleRCredit
Has An Effect When Using:   PUF data: True   CPS data: False
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
2019: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Nonrefundable Credits — Misc. Credit Limits
tc Name: CR_OtherCredits_hc
Title: Other Credits haircut
Description: If greater than zero, this decimal fraction reduces the portion of other credit that can be claimed.
Notes: Credit claimed will be (1-Haircut)*OtherCredits.
Has An Effect When Using:   PUF data: True   CPS data: False
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
2019: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Nonrefundable Credits — Misc. Credit Limits
tc Name: CR_Education_hc
Title: Education Credits haircut
Description: If greater than zero, this decimal fraction reduces the portion of education credits that can be claimed.
Notes: Credit claimed will be (1-Haircut)*EducationCredits.
Has An Effect When Using:   PUF data: True   CPS data: False
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
2019: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

-

Nonrefundable Credits — Personal Nonrefundable Credit
tc Name: II_credit_nr
TB Name: Personal nonrefundable credit maximum amount
Description: This credit amount is not refundable and is phased out based on AGI.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Value Type: float
Known Values:
2013: 0.0 MARS=single
2013: 0.0 MARS=mjoint
2013: 0.0 MARS=mseparate
2013: 0.0 MARS=headhh
2013: 0.0 MARS=widow
2014: 0.0 MARS=single
2014: 0.0 MARS=mjoint
2014: 0.0 MARS=mseparate
2014: 0.0 MARS=headhh
2014: 0.0 MARS=widow
2015: 0.0 MARS=single
2015: 0.0 MARS=mjoint
2015: 0.0 MARS=mseparate
2015: 0.0 MARS=headhh
2015: 0.0 MARS=widow
2016: 0.0 MARS=single
2016: 0.0 MARS=mjoint
2016: 0.0 MARS=mseparate
2016: 0.0 MARS=headhh
2016: 0.0 MARS=widow
2017: 0.0 MARS=single
2017: 0.0 MARS=mjoint
2017: 0.0 MARS=mseparate
2017: 0.0 MARS=headhh
2017: 0.0 MARS=widow
2018: 0.0 MARS=single
2018: 0.0 MARS=mjoint
2018: 0.0 MARS=mseparate
2018: 0.0 MARS=headhh
2018: 0.0 MARS=widow
2019: 0.0 MARS=single
2019: 0.0 MARS=mjoint
2019: 0.0 MARS=mseparate
2019: 0.0 MARS=headhh
2019: 0.0 MARS=widow
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

Nonrefundable Credits — Personal Nonrefundable Credit
tc Name: II_credit_nr_ps
TB Name: Personal nonrefundable credit phaseout start
Description: The personal nonrefundable credit amount will be reduced for taxpayers with AGI higher than this threshold level.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Value Type: float
Known Values:
2013: 0.0 MARS=single
2013: 0.0 MARS=mjoint
2013: 0.0 MARS=mseparate
2013: 0.0 MARS=headhh
2013: 0.0 MARS=widow
2014: 0.0 MARS=single
2014: 0.0 MARS=mjoint
2014: 0.0 MARS=mseparate
2014: 0.0 MARS=headhh
2014: 0.0 MARS=widow
2015: 0.0 MARS=single
2015: 0.0 MARS=mjoint
2015: 0.0 MARS=mseparate
2015: 0.0 MARS=headhh
2015: 0.0 MARS=widow
2016: 0.0 MARS=single
2016: 0.0 MARS=mjoint
2016: 0.0 MARS=mseparate
2016: 0.0 MARS=headhh
2016: 0.0 MARS=widow
2017: 0.0 MARS=single
2017: 0.0 MARS=mjoint
2017: 0.0 MARS=mseparate
2017: 0.0 MARS=headhh
2017: 0.0 MARS=widow
2018: 0.0 MARS=single
2018: 0.0 MARS=mjoint
2018: 0.0 MARS=mseparate
2018: 0.0 MARS=headhh
2018: 0.0 MARS=widow
2019: 0.0 MARS=single
2019: 0.0 MARS=mjoint
2019: 0.0 MARS=mseparate
2019: 0.0 MARS=headhh
2019: 0.0 MARS=widow
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

Nonrefundable Credits — Personal Nonrefundable Credit
tc Name: II_credit_nr_prt
TB Name: Personal nonrefundable credit phaseout rate
Description: The personal nonrefundable credit amount will be reduced at this rate for each dollar of AGI exceeding the II_credit_nr_ps threshold.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

+

Nonrefundable Credits — Personal Nonrefundable Credit
tc Name: II_credit_nr
Title: Personal nonrefundable credit maximum amount
Description: This credit amount is not refundable and is phased out based on AGI.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Value Type: float
Known Values:
   for: [single, mjoint, mseparate, headhh, widow]
2013: [0.0, 0.0, 0.0, 0.0, 0.0]
2014: [0.0, 0.0, 0.0, 0.0, 0.0]
2015: [0.0, 0.0, 0.0, 0.0, 0.0]
2016: [0.0, 0.0, 0.0, 0.0, 0.0]
2017: [0.0, 0.0, 0.0, 0.0, 0.0]
2018: [0.0, 0.0, 0.0, 0.0, 0.0]
2019: [0.0, 0.0, 0.0, 0.0, 0.0]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

Nonrefundable Credits — Personal Nonrefundable Credit
tc Name: II_credit_nr_ps
Title: Personal nonrefundable credit phaseout start
Description: The personal nonrefundable credit amount will be reduced for taxpayers with AGI higher than this threshold level.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Value Type: float
Known Values:
   for: [single, mjoint, mseparate, headhh, widow]
2013: [0.0, 0.0, 0.0, 0.0, 0.0]
2014: [0.0, 0.0, 0.0, 0.0, 0.0]
2015: [0.0, 0.0, 0.0, 0.0, 0.0]
2016: [0.0, 0.0, 0.0, 0.0, 0.0]
2017: [0.0, 0.0, 0.0, 0.0, 0.0]
2018: [0.0, 0.0, 0.0, 0.0, 0.0]
2019: [0.0, 0.0, 0.0, 0.0, 0.0]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

Nonrefundable Credits — Personal Nonrefundable Credit
tc Name: II_credit_nr_prt
Title: Personal nonrefundable credit phaseout rate
Description: The personal nonrefundable credit amount will be reduced at this rate for each dollar of AGI exceeding the II_credit_nr_ps threshold.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
2019: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

3h. Child/Dependent Credits

-

Child/Dependent Credits — Child Tax Credit
tc Name: CTC_c
TB Name: Maximum nonrefundable child tax credit per child
Description: The maximum nonrefundable credit allowed for each child.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 1000.0
2014: 1000.0
2015: 1000.0
2016: 1000.0
2017: 1000.0
2018: 2000.0
2019: 2000.0
2020: 2000.0
2021: 2000.0
2022: 2000.0
2023: 2000.0
2024: 2000.0
2025: 2000.0
2026: 1000.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

Child/Dependent Credits — Child Tax Credit
tc Name: CTC_c_under5_bonus
TB Name: Bonus child tax credit maximum for qualifying children under five
Description: The maximum amount of child tax credit allowed for each child is increased by this amount for qualifying children under 5 years old.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

Child/Dependent Credits — Child Tax Credit
tc Name: CTC_ps
TB Name: Child tax credit phaseout MAGI start
Description: Child tax credit begins to decrease when MAGI is above this level; read descriptions of the dependent credit amounts for how they phase out when MAGI is above this level.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 75000.0 MARS=single
2013: 110000.0 MARS=mjoint
2013: 55000.0 MARS=mseparate
2013: 75000.0 MARS=headhh
2013: 75000.0 MARS=widow
2014: 75000.0 MARS=single
2014: 110000.0 MARS=mjoint
2014: 55000.0 MARS=mseparate
2014: 75000.0 MARS=headhh
2014: 75000.0 MARS=widow
2015: 75000.0 MARS=single
2015: 110000.0 MARS=mjoint
2015: 55000.0 MARS=mseparate
2015: 75000.0 MARS=headhh
2015: 75000.0 MARS=widow
2016: 75000.0 MARS=single
2016: 110000.0 MARS=mjoint
2016: 55000.0 MARS=mseparate
2016: 75000.0 MARS=headhh
2016: 75000.0 MARS=widow
2017: 75000.0 MARS=single
2017: 110000.0 MARS=mjoint
2017: 55000.0 MARS=mseparate
2017: 75000.0 MARS=headhh
2017: 75000.0 MARS=widow
2018: 200000.0 MARS=single
2018: 400000.0 MARS=mjoint
2018: 200000.0 MARS=mseparate
2018: 200000.0 MARS=headhh
2018: 400000.0 MARS=widow
2019: 200000.0 MARS=single
2019: 400000.0 MARS=mjoint
2019: 200000.0 MARS=mseparate
2019: 200000.0 MARS=headhh
2019: 400000.0 MARS=widow
2020: 200000.0 MARS=single
2020: 400000.0 MARS=mjoint
2020: 200000.0 MARS=mseparate
2020: 200000.0 MARS=headhh
2020: 400000.0 MARS=widow
2021: 200000.0 MARS=single
2021: 400000.0 MARS=mjoint
2021: 200000.0 MARS=mseparate
2021: 200000.0 MARS=headhh
2021: 400000.0 MARS=widow
2022: 200000.0 MARS=single
2022: 400000.0 MARS=mjoint
2022: 200000.0 MARS=mseparate
2022: 200000.0 MARS=headhh
2022: 400000.0 MARS=widow
2023: 200000.0 MARS=single
2023: 400000.0 MARS=mjoint
2023: 200000.0 MARS=mseparate
2023: 200000.0 MARS=headhh
2023: 400000.0 MARS=widow
2024: 200000.0 MARS=single
2024: 400000.0 MARS=mjoint
2024: 200000.0 MARS=mseparate
2024: 200000.0 MARS=headhh
2024: 400000.0 MARS=widow
2025: 200000.0 MARS=single
2025: 400000.0 MARS=mjoint
2025: 200000.0 MARS=mseparate
2025: 200000.0 MARS=headhh
2025: 400000.0 MARS=widow
2026: 75000.0 MARS=single
2026: 110000.0 MARS=mjoint
2026: 55000.0 MARS=mseparate
2026: 75000.0 MARS=headhh
2026: 75000.0 MARS=widow
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

Child/Dependent Credits — Child Tax Credit
tc Name: CTC_prt
TB Name: Child and dependent tax credit phaseout rate
Description: The amount of the credit starts to decrease at this rate if MAGI is higher than child tax credit phaseout start.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.05
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

+

Child/Dependent Credits — Child Tax Credit
tc Name: CTC_c
Title: Maximum nonrefundable child tax credit per child
Description: The maximum nonrefundable credit allowed for each child.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 1000.0
2014: 1000.0
2015: 1000.0
2016: 1000.0
2017: 1000.0
2018: 2000.0
2019: 2000.0
2020: 2000.0
2021: 2000.0
2022: 2000.0
2023: 2000.0
2024: 2000.0
2025: 2000.0
2026: 1000.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

Child/Dependent Credits — Child Tax Credit
tc Name: CTC_c_under5_bonus
Title: Bonus child tax credit maximum for qualifying children under five
Description: The maximum amount of child tax credit allowed for each child is increased by this amount for qualifying children under 5 years old.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
2019: 0.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

Child/Dependent Credits — Child Tax Credit
tc Name: CTC_ps
Title: Child tax credit phaseout MAGI start
Description: Child tax credit begins to decrease when MAGI is above this level; read descriptions of the dependent credit amounts for how they phase out when MAGI is above this level.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: False
Value Type: float
Known Values:
   for: [single, mjoint, mseparate, headhh, widow]
2013: [75000.0, 110000.0, 55000.0, 75000.0, 75000.0]
2014: [75000.0, 110000.0, 55000.0, 75000.0, 75000.0]
2015: [75000.0, 110000.0, 55000.0, 75000.0, 75000.0]
2016: [75000.0, 110000.0, 55000.0, 75000.0, 75000.0]
2017: [75000.0, 110000.0, 55000.0, 75000.0, 75000.0]
2018: [200000.0, 400000.0, 200000.0, 200000.0, 400000.0]
2019: [200000.0, 400000.0, 200000.0, 200000.0, 400000.0]
2020: [200000.0, 400000.0, 200000.0, 200000.0, 400000.0]
2021: [200000.0, 400000.0, 200000.0, 200000.0, 400000.0]
2022: [200000.0, 400000.0, 200000.0, 200000.0, 400000.0]
2023: [200000.0, 400000.0, 200000.0, 200000.0, 400000.0]
2024: [200000.0, 400000.0, 200000.0, 200000.0, 400000.0]
2025: [200000.0, 400000.0, 200000.0, 200000.0, 400000.0]
2026: [75000.0, 110000.0, 55000.0, 75000.0, 75000.0]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

Child/Dependent Credits — Child Tax Credit
tc Name: CTC_prt
Title: Child and dependent tax credit phaseout rate
Description: The amount of the credit starts to decrease at this rate if MAGI is higher than child tax credit phaseout start.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.05
2014: 0.05
2015: 0.05
2016: 0.05
2017: 0.05
2018: 0.05
2019: 0.05
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

-

Child/Dependent Credits — Additional Child Tax Credit
tc Name: ACTC_c
TB Name: Maximum refundable additional child tax credit
Description: This refundable credit is applied to child dependents and phases out exactly like the CTC amount.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 1000.0
2014: 1000.0
2015: 1000.0
2016: 1000.0
2017: 1000.0
2018: 1400.0
2019: 1400.0
2020: 1400.0
2021: 1400.0
2022: 1500.0
2023: 1500.0
2024: 1500.0
2025: 1600.0
2026: 1000.0
Valid Range: min = 0 and max = CTC_c
Out-of-Range Action: error

Child/Dependent Credits — Additional Child Tax Credit
tc Name: ACTC_rt
TB Name: Additional Child Tax Credit rate
Description: This is the fraction of earnings used in calculating the ACTC, which is a partially refundable credit that supplements the CTC for some taxpayers.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.15
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Child/Dependent Credits — Additional Child Tax Credit
tc Name: ACTC_rt_bonus_under5family
TB Name: Bonus additional child tax credit rate for families with qualifying children under 5
Description: For families with qualifying children under 5 years old, this bonus rate is added to the fraction of earnings (additional child tax credit rate) used in calculating the ACTC.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Child/Dependent Credits — Additional Child Tax Credit
tc Name: ACTC_Income_thd
TB Name: Additional Child Tax Credit income threshold
Description: The portion of earned income below this threshold does not count as base for the Additional Child Tax Credit.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 3000.0
2014: 3000.0
2015: 3000.0
2016: 3000.0
2017: 3000.0
2018: 2500.0
2019: 2500.0
2020: 2500.0
2021: 2500.0
2022: 2500.0
2023: 2500.0
2024: 2500.0
2025: 2500.0
2026: 3000.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

Child/Dependent Credits — Additional Child Tax Credit
tc Name: ACTC_ChildNum
TB Name: Additional Child Tax Credit minimum number of qualified children for different formula
Description: Families with this number of qualified children or more may qualify for a different formula to calculate the Additional Child Tax Credit, which is a partially refundable credit that supplements the Child Tax Credit for some taxpayers.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: int
Known Values:
2013: 3
Valid Range: min = 0 and max = 99
Out-of-Range Action: error

+

Child/Dependent Credits — Additional Child Tax Credit
tc Name: ACTC_c
Title: Maximum refundable additional child tax credit
Description: This refundable credit is applied to child dependents and phases out exactly like the CTC amount.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 1000.0
2014: 1000.0
2015: 1000.0
2016: 1000.0
2017: 1000.0
2018: 1400.0
2019: 1400.0
2020: 1400.0
2021: 1400.0
2022: 1500.0
2023: 1500.0
2024: 1500.0
2025: 1600.0
2026: 1000.0
Valid Range: min = 0 and max = CTC_c
Out-of-Range Action: error

Child/Dependent Credits — Additional Child Tax Credit
tc Name: ACTC_rt
Title: Additional Child Tax Credit rate
Description: This is the fraction of earnings used in calculating the ACTC, which is a partially refundable credit that supplements the CTC for some taxpayers.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.15
2014: 0.15
2015: 0.15
2016: 0.15
2017: 0.15
2018: 0.15
2019: 0.15
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Child/Dependent Credits — Additional Child Tax Credit
tc Name: ACTC_rt_bonus_under5family
Title: Bonus additional child tax credit rate for families with qualifying children under 5
Description: For families with qualifying children under 5 years old, this bonus rate is added to the fraction of earnings (additional child tax credit rate) used in calculating the ACTC.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
2019: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Child/Dependent Credits — Additional Child Tax Credit
tc Name: ACTC_Income_thd
Title: Additional Child Tax Credit income threshold
Description: The portion of earned income below this threshold does not count as base for the Additional Child Tax Credit.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 3000.0
2014: 3000.0
2015: 3000.0
2016: 3000.0
2017: 3000.0
2018: 2500.0
2019: 2500.0
2020: 2500.0
2021: 2500.0
2022: 2500.0
2023: 2500.0
2024: 2500.0
2025: 2500.0
2026: 3000.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

Child/Dependent Credits — Additional Child Tax Credit
tc Name: ACTC_ChildNum
Title: Additional Child Tax Credit minimum number of qualified children for different formula
Description: Families with this number of qualified children or more may qualify for a different formula to calculate the Additional Child Tax Credit, which is a partially refundable credit that supplements the Child Tax Credit for some taxpayers.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: int
Known Values:
2013: 3
2014: 3
2015: 3
2016: 3
2017: 3
2018: 3
2019: 3
Valid Range: min = 0 and max = 99
Out-of-Range Action: error

-

Child/Dependent Credits — Other Dependent Tax Credit
tc Name: ODC_c
TB Name: Maximum nonrefundable other-dependent credit
Description: This nonrefundable credit is applied to non-child dependents and phases out along with the CTC amount.
Notes: Became current-law policy with passage of TCJA
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 500.0
2019: 500.0
2020: 500.0
2021: 500.0
2022: 500.0
2023: 500.0
2024: 500.0
2025: 500.0
2026: 0.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

+

Child/Dependent Credits — Other Dependent Tax Credit
tc Name: ODC_c
Title: Maximum nonrefundable other-dependent credit
Description: This nonrefundable credit is applied to non-child dependents and phases out along with the CTC amount.
Notes: Became current-law policy with passage of TCJA
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 500.0
2019: 500.0
2020: 500.0
2021: 500.0
2022: 500.0
2023: 500.0
2024: 500.0
2025: 500.0
2026: 0.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

3i. Itemized Deductions

-

Itemized Deductions — Medical Expenses
tc Name: ID_Medical_frt
TB Name: Floor (as a decimal fraction of AGI) for deductible medical expenses.
Description: Taxpayers are eligible to deduct the portion of their medical expenses exceeding this fraction of AGI.
Notes: When using PUF data, lowering this parameter value may produce unexpected results because PUF e17500 variable is zero below the floor.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.1
2014: 0.1
2015: 0.1
2016: 0.1
2017: 0.075
2018: 0.075
2019: 0.075
Valid Range: min = 0.075 and max = 0.1
Out-of-Range Action: warn

Itemized Deductions — Medical Expenses
tc Name: ID_Medical_frt_add4aged
TB Name: Addon floor (as a decimal fraction of AGI) for deductible medical expenses for elderly filing units.
Description: Elderly taxpayers have this fraction added to the value of the regular floor rate for deductible medical expenses. This fraction was -0.025 from 2013 to 2016, but that was temporary and it changed to zero beginning in 2017.
Notes: When using PUF data, changing this parameter value may produce unexpected results because PUF e17500 variable is zero below the floor.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: -0.025
2014: -0.025
2015: -0.025
2016: -0.025
2017: 0.0
Valid Range: min = -0.025 and max = 0.0
Out-of-Range Action: warn

Itemized Deductions — Medical Expenses
tc Name: ID_Medical_hc
TB Name: Medical expense deduction haircut
Description: This decimal fraction can be applied to limit the amount of medical expense deduction allowed.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Itemized Deductions — Medical Expenses
tc Name: ID_Medical_c
TB Name: Ceiling on the amount of medical expense deduction allowed (dollars)
Description: The amount of medical expense deduction is limited to this dollar amount.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Value Type: float
Known Values:
2013: 9e+99 MARS=single
2013: 9e+99 MARS=mjoint
2013: 9e+99 MARS=mseparate
2013: 9e+99 MARS=headhh
2013: 9e+99 MARS=widow
2014: 9e+99 MARS=single
2014: 9e+99 MARS=mjoint
2014: 9e+99 MARS=mseparate
2014: 9e+99 MARS=headhh
2014: 9e+99 MARS=widow
2015: 9e+99 MARS=single
2015: 9e+99 MARS=mjoint
2015: 9e+99 MARS=mseparate
2015: 9e+99 MARS=headhh
2015: 9e+99 MARS=widow
2016: 9e+99 MARS=single
2016: 9e+99 MARS=mjoint
2016: 9e+99 MARS=mseparate
2016: 9e+99 MARS=headhh
2016: 9e+99 MARS=widow
2017: 9e+99 MARS=single
2017: 9e+99 MARS=mjoint
2017: 9e+99 MARS=mseparate
2017: 9e+99 MARS=headhh
2017: 9e+99 MARS=widow
2018: 9e+99 MARS=single
2018: 9e+99 MARS=mjoint
2018: 9e+99 MARS=mseparate
2018: 9e+99 MARS=headhh
2018: 9e+99 MARS=widow
2019: 9e+99 MARS=single
2019: 9e+99 MARS=mjoint
2019: 9e+99 MARS=mseparate
2019: 9e+99 MARS=headhh
2019: 9e+99 MARS=widow
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

+

Itemized Deductions — Medical Expenses
tc Name: ID_Medical_frt
Title: Floor (as a decimal fraction of AGI) for deductible medical expenses.
Description: Taxpayers are eligible to deduct the portion of their medical expenses exceeding this fraction of AGI.
Notes: When using PUF data, lowering this parameter value may produce unexpected results because PUF e17500 variable is zero below the floor.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.1
2014: 0.1
2015: 0.1
2016: 0.1
2017: 0.075
2018: 0.075
2019: 0.075
2020: 0.075
2021: 0.075
2022: 0.075
2023: 0.075
2024: 0.075
2025: 0.075
2026: 0.075
Valid Range: min = 0.075 and max = 0.1
Out-of-Range Action: warn

Itemized Deductions — Medical Expenses
tc Name: ID_Medical_frt_add4aged
Title: Addon floor (as a decimal fraction of AGI) for deductible medical expenses for elderly filing units.
Description: Elderly taxpayers have this fraction added to the value of the regular floor rate for deductible medical expenses. This fraction was -0.025 from 2013 to 2016, but that was temporary and it changed to zero beginning in 2017.
Notes: When using PUF data, changing this parameter value may produce unexpected results because PUF e17500 variable is zero below the floor.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: -0.025
2014: -0.025
2015: -0.025
2016: -0.025
2017: 0.0
2018: 0.0
2019: 0.0
Valid Range: min = -0.025 and max = 0.0
Out-of-Range Action: warn

Itemized Deductions — Medical Expenses
tc Name: ID_Medical_hc
Title: Medical expense deduction haircut
Description: This decimal fraction can be applied to limit the amount of medical expense deduction allowed.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
2019: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Itemized Deductions — Medical Expenses
tc Name: ID_Medical_c
Title: Ceiling on the amount of medical expense deduction allowed (dollars)
Description: The amount of medical expense deduction is limited to this dollar amount.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Value Type: float
Known Values:
   for: [single, mjoint, mseparate, headhh, widow]
2013: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2014: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2015: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2016: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2017: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2018: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2019: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

-

Itemized Deductions — State And Local Income And Sales Taxes
tc Name: ID_StateLocalTax_hc
TB Name: State and local income and sales taxes deduction haircut.
Description: This decimal fraction reduces the state and local income and sales tax deduction.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Itemized Deductions — State And Local Income And Sales Taxes
tc Name: ID_StateLocalTax_crt
TB Name: Ceiling (as a decimal fraction of AGI) for the combination of all state and local income and sales tax deductions.
Description: The total deduction for state and local taxes is capped at this fraction of AGI.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 9e+99
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

Itemized Deductions — State And Local Income And Sales Taxes
tc Name: ID_StateLocalTax_c
TB Name: Ceiling on the amount of state and local income and sales taxes deduction allowed (dollars)
Description: The amount of state and local income and sales taxes deduction is limited to this dollar amount.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Value Type: float
Known Values:
2013: 9e+99 MARS=single
2013: 9e+99 MARS=mjoint
2013: 9e+99 MARS=mseparate
2013: 9e+99 MARS=headhh
2013: 9e+99 MARS=widow
2014: 9e+99 MARS=single
2014: 9e+99 MARS=mjoint
2014: 9e+99 MARS=mseparate
2014: 9e+99 MARS=headhh
2014: 9e+99 MARS=widow
2015: 9e+99 MARS=single
2015: 9e+99 MARS=mjoint
2015: 9e+99 MARS=mseparate
2015: 9e+99 MARS=headhh
2015: 9e+99 MARS=widow
2016: 9e+99 MARS=single
2016: 9e+99 MARS=mjoint
2016: 9e+99 MARS=mseparate
2016: 9e+99 MARS=headhh
2016: 9e+99 MARS=widow
2017: 9e+99 MARS=single
2017: 9e+99 MARS=mjoint
2017: 9e+99 MARS=mseparate
2017: 9e+99 MARS=headhh
2017: 9e+99 MARS=widow
2018: 9e+99 MARS=single
2018: 9e+99 MARS=mjoint
2018: 9e+99 MARS=mseparate
2018: 9e+99 MARS=headhh
2018: 9e+99 MARS=widow
2019: 9e+99 MARS=single
2019: 9e+99 MARS=mjoint
2019: 9e+99 MARS=mseparate
2019: 9e+99 MARS=headhh
2019: 9e+99 MARS=widow
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

+

Itemized Deductions — State And Local Income And Sales Taxes
tc Name: ID_StateLocalTax_hc
Title: State and local income and sales taxes deduction haircut.
Description: This decimal fraction reduces the state and local income and sales tax deduction.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
2019: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Itemized Deductions — State And Local Income And Sales Taxes
tc Name: ID_StateLocalTax_crt
Title: Ceiling (as a decimal fraction of AGI) for the combination of all state and local income and sales tax deductions.
Description: The total deduction for state and local taxes is capped at this fraction of AGI.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 9e+99
2014: 9e+99
2015: 9e+99
2016: 9e+99
2017: 9e+99
2018: 9e+99
2019: 9e+99
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

Itemized Deductions — State And Local Income And Sales Taxes
tc Name: ID_StateLocalTax_c
Title: Ceiling on the amount of state and local income and sales taxes deduction allowed (dollars)
Description: The amount of state and local income and sales taxes deduction is limited to this dollar amount.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Value Type: float
Known Values:
   for: [single, mjoint, mseparate, headhh, widow]
2013: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2014: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2015: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2016: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2017: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2018: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2019: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

-

Itemized Deductions — State, Local, And Foreign Real Estate Taxes
tc Name: ID_RealEstate_hc
TB Name: State, local, and foreign real estate taxes deduction haircut.
Description: This decimal fraction reduces real estate taxes paid eligible to deduct in itemized deduction.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Itemized Deductions — State, Local, And Foreign Real Estate Taxes
tc Name: ID_RealEstate_crt
TB Name: Ceiling (as a decimal fraction of AGI) for the combination of all state, local, and foreign real estate tax deductions.
Description: The total deduction for all real estate taxes is capped at this fraction of AGI.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 9e+99
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

Itemized Deductions — State, Local, And Foreign Real Estate Taxes
tc Name: ID_RealEstate_c
TB Name: Ceiling on the amount of state, local, and foreign real estate taxes deduction allowed (dollars)
Description: The amount of real estate taxes deduction is limited to this dollar amount.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Value Type: float
Known Values:
2013: 9e+99 MARS=single
2013: 9e+99 MARS=mjoint
2013: 9e+99 MARS=mseparate
2013: 9e+99 MARS=headhh
2013: 9e+99 MARS=widow
2014: 9e+99 MARS=single
2014: 9e+99 MARS=mjoint
2014: 9e+99 MARS=mseparate
2014: 9e+99 MARS=headhh
2014: 9e+99 MARS=widow
2015: 9e+99 MARS=single
2015: 9e+99 MARS=mjoint
2015: 9e+99 MARS=mseparate
2015: 9e+99 MARS=headhh
2015: 9e+99 MARS=widow
2016: 9e+99 MARS=single
2016: 9e+99 MARS=mjoint
2016: 9e+99 MARS=mseparate
2016: 9e+99 MARS=headhh
2016: 9e+99 MARS=widow
2017: 9e+99 MARS=single
2017: 9e+99 MARS=mjoint
2017: 9e+99 MARS=mseparate
2017: 9e+99 MARS=headhh
2017: 9e+99 MARS=widow
2018: 9e+99 MARS=single
2018: 9e+99 MARS=mjoint
2018: 9e+99 MARS=mseparate
2018: 9e+99 MARS=headhh
2018: 9e+99 MARS=widow
2019: 9e+99 MARS=single
2019: 9e+99 MARS=mjoint
2019: 9e+99 MARS=mseparate
2019: 9e+99 MARS=headhh
2019: 9e+99 MARS=widow
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

+

Itemized Deductions — State, Local, And Foreign Real Estate Taxes
tc Name: ID_RealEstate_hc
Title: State, local, and foreign real estate taxes deduction haircut.
Description: This decimal fraction reduces real estate taxes paid eligible to deduct in itemized deduction.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
2019: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Itemized Deductions — State, Local, And Foreign Real Estate Taxes
tc Name: ID_RealEstate_crt
Title: Ceiling (as a decimal fraction of AGI) for the combination of all state, local, and foreign real estate tax deductions.
Description: The total deduction for all real estate taxes is capped at this fraction of AGI.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 9e+99
2014: 9e+99
2015: 9e+99
2016: 9e+99
2017: 9e+99
2018: 9e+99
2019: 9e+99
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

Itemized Deductions — State, Local, And Foreign Real Estate Taxes
tc Name: ID_RealEstate_c
Title: Ceiling on the amount of state, local, and foreign real estate taxes deduction allowed (dollars)
Description: The amount of real estate taxes deduction is limited to this dollar amount.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Value Type: float
Known Values:
   for: [single, mjoint, mseparate, headhh, widow]
2013: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2014: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2015: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2016: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2017: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2018: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2019: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

-

Itemized Deductions — State And Local Taxes And Real Estate Taxes
tc Name: ID_AllTaxes_hc
TB Name: State and local income, sales, and real estate tax deduction haircut.
Description: This decimal fraction reduces all state and local taxes paid eligible to deduct in itemized deduction.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Itemized Deductions — State And Local Taxes And Real Estate Taxes
tc Name: ID_AllTaxes_c
TB Name: Ceiling on the amount of state and local income, sales and real estate tax deductions allowed (dollars)
Description: The amount of state and local income, sales and real estate tax deductions is limited to this dollar amount.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 9e+99 MARS=single
2013: 9e+99 MARS=mjoint
2013: 9e+99 MARS=mseparate
2013: 9e+99 MARS=headhh
2013: 9e+99 MARS=widow
2014: 9e+99 MARS=single
2014: 9e+99 MARS=mjoint
2014: 9e+99 MARS=mseparate
2014: 9e+99 MARS=headhh
2014: 9e+99 MARS=widow
2015: 9e+99 MARS=single
2015: 9e+99 MARS=mjoint
2015: 9e+99 MARS=mseparate
2015: 9e+99 MARS=headhh
2015: 9e+99 MARS=widow
2016: 9e+99 MARS=single
2016: 9e+99 MARS=mjoint
2016: 9e+99 MARS=mseparate
2016: 9e+99 MARS=headhh
2016: 9e+99 MARS=widow
2017: 9e+99 MARS=single
2017: 9e+99 MARS=mjoint
2017: 9e+99 MARS=mseparate
2017: 9e+99 MARS=headhh
2017: 9e+99 MARS=widow
2018: 10000.0 MARS=single
2018: 10000.0 MARS=mjoint
2018: 5000.0 MARS=mseparate
2018: 10000.0 MARS=headhh
2018: 10000.0 MARS=widow
2019: 10000.0 MARS=single
2019: 10000.0 MARS=mjoint
2019: 5000.0 MARS=mseparate
2019: 10000.0 MARS=headhh
2019: 10000.0 MARS=widow
2020: 10000.0 MARS=single
2020: 10000.0 MARS=mjoint
2020: 5000.0 MARS=mseparate
2020: 10000.0 MARS=headhh
2020: 10000.0 MARS=widow
2021: 10000.0 MARS=single
2021: 10000.0 MARS=mjoint
2021: 5000.0 MARS=mseparate
2021: 10000.0 MARS=headhh
2021: 10000.0 MARS=widow
2022: 10000.0 MARS=single
2022: 10000.0 MARS=mjoint
2022: 5000.0 MARS=mseparate
2022: 10000.0 MARS=headhh
2022: 10000.0 MARS=widow
2023: 10000.0 MARS=single
2023: 10000.0 MARS=mjoint
2023: 5000.0 MARS=mseparate
2023: 10000.0 MARS=headhh
2023: 10000.0 MARS=widow
2024: 10000.0 MARS=single
2024: 10000.0 MARS=mjoint
2024: 5000.0 MARS=mseparate
2024: 10000.0 MARS=headhh
2024: 10000.0 MARS=widow
2025: 10000.0 MARS=single
2025: 10000.0 MARS=mjoint
2025: 5000.0 MARS=mseparate
2025: 10000.0 MARS=headhh
2025: 10000.0 MARS=widow
2026: 9e+99 MARS=single
2026: 9e+99 MARS=mjoint
2026: 9e+99 MARS=mseparate
2026: 9e+99 MARS=headhh
2026: 9e+99 MARS=widow
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

+

Itemized Deductions — State And Local Taxes And Real Estate Taxes
tc Name: ID_AllTaxes_hc
Title: State and local income, sales, and real estate tax deduction haircut.
Description: This decimal fraction reduces all state and local taxes paid eligible to deduct in itemized deduction.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
2019: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Itemized Deductions — State And Local Taxes And Real Estate Taxes
tc Name: ID_AllTaxes_c
Title: Ceiling on the amount of state and local income, sales and real estate tax deductions allowed (dollars)
Description: The amount of state and local income, sales and real estate tax deductions is limited to this dollar amount.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: False
Value Type: float
Known Values:
   for: [single, mjoint, mseparate, headhh, widow]
2013: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2014: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2015: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2016: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2017: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2018: [10000.0, 10000.0, 5000.0, 10000.0, 10000.0]
2019: [10000.0, 10000.0, 5000.0, 10000.0, 10000.0]
2020: [10000.0, 10000.0, 5000.0, 10000.0, 10000.0]
2021: [10000.0, 10000.0, 5000.0, 10000.0, 10000.0]
2022: [10000.0, 10000.0, 5000.0, 10000.0, 10000.0]
2023: [10000.0, 10000.0, 5000.0, 10000.0, 10000.0]
2024: [10000.0, 10000.0, 5000.0, 10000.0, 10000.0]
2025: [10000.0, 10000.0, 5000.0, 10000.0, 10000.0]
2026: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

-

Itemized Deductions — Interest Paid
tc Name: ID_InterestPaid_hc
TB Name: Interest paid deduction haircut
Description: This decimal fraction can be applied to limit the amount of interest paid deduction allowed.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Itemized Deductions — Interest Paid
tc Name: ID_InterestPaid_c
TB Name: Ceiling on the amount of interest paid deduction allowed (dollars)
Description: The amount of interest paid deduction is limited to this dollar amount.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Value Type: float
Known Values:
2013: 9e+99 MARS=single
2013: 9e+99 MARS=mjoint
2013: 9e+99 MARS=mseparate
2013: 9e+99 MARS=headhh
2013: 9e+99 MARS=widow
2014: 9e+99 MARS=single
2014: 9e+99 MARS=mjoint
2014: 9e+99 MARS=mseparate
2014: 9e+99 MARS=headhh
2014: 9e+99 MARS=widow
2015: 9e+99 MARS=single
2015: 9e+99 MARS=mjoint
2015: 9e+99 MARS=mseparate
2015: 9e+99 MARS=headhh
2015: 9e+99 MARS=widow
2016: 9e+99 MARS=single
2016: 9e+99 MARS=mjoint
2016: 9e+99 MARS=mseparate
2016: 9e+99 MARS=headhh
2016: 9e+99 MARS=widow
2017: 9e+99 MARS=single
2017: 9e+99 MARS=mjoint
2017: 9e+99 MARS=mseparate
2017: 9e+99 MARS=headhh
2017: 9e+99 MARS=widow
2018: 9e+99 MARS=single
2018: 9e+99 MARS=mjoint
2018: 9e+99 MARS=mseparate
2018: 9e+99 MARS=headhh
2018: 9e+99 MARS=widow
2019: 9e+99 MARS=single
2019: 9e+99 MARS=mjoint
2019: 9e+99 MARS=mseparate
2019: 9e+99 MARS=headhh
2019: 9e+99 MARS=widow
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

+

Itemized Deductions — Interest Paid
tc Name: ID_InterestPaid_hc
Title: Interest paid deduction haircut
Description: This decimal fraction can be applied to limit the amount of interest paid deduction allowed.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
2019: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Itemized Deductions — Interest Paid
tc Name: ID_InterestPaid_c
Title: Ceiling on the amount of interest paid deduction allowed (dollars)
Description: The amount of interest paid deduction is limited to this dollar amount.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Value Type: float
Known Values:
   for: [single, mjoint, mseparate, headhh, widow]
2013: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2014: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2015: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2016: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2017: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2018: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2019: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

-

Itemized Deductions — Charity
tc Name: ID_Charity_crt_all
TB Name: Ceiling (as a decimal fraction of AGI) for all charitable contribution deductions
Description: The total deduction for charity is capped at this fraction of AGI.
Notes: When using PUF data, raising this parameter value may produce unexpected results because in PUF data the variables e19800 and e20100 are already capped.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.5
2014: 0.5
2015: 0.5
2016: 0.5
2017: 0.5
2018: 0.6
2019: 0.6
2020: 0.6
2021: 0.6
2022: 0.6
2023: 0.6
2024: 0.6
2025: 0.6
2026: 0.5
Valid Range: min = 0 and max = 0.6
Out-of-Range Action: warn

Itemized Deductions — Charity
tc Name: ID_Charity_crt_noncash
TB Name: Ceiling (as a decimal fraction of AGI) for noncash charitable contribution deductions
Description: The deduction for noncash charity contributions is capped at this fraction of AGI.
Notes: When using PUF data, raising this parameter value may produce unexpected results because in PUF data the variables e19800 and e20100 are already capped.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.3
Valid Range: min = 0 and max = 0.3
Out-of-Range Action: warn

Itemized Deductions — Charity
tc Name: ID_Charity_frt
TB Name: Floor (as a decimal fraction of AGI) for deductible charitable contributions.
Description: Taxpayers are eligible to deduct the portion of their charitable expense exceeding this fraction of AGI.
Notes: This parameter allows for implementation of Option 52 from https://www.cbo.gov/sites/default/files/cbofiles/attachments/49638-BudgetOptions.pdf.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Itemized Deductions — Charity
tc Name: ID_Charity_hc
TB Name: Charity expense deduction haircut
Description: This decimal fraction can be applied to limit the amount of charity expense deduction allowed.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Itemized Deductions — Charity
tc Name: ID_Charity_c
TB Name: Ceiling on the amount of charity expense deduction allowed (dollars)
Description: The amount of charity expense deduction is limited to this dollar amount.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Value Type: float
Known Values:
2013: 9e+99 MARS=single
2013: 9e+99 MARS=mjoint
2013: 9e+99 MARS=mseparate
2013: 9e+99 MARS=headhh
2013: 9e+99 MARS=widow
2014: 9e+99 MARS=single
2014: 9e+99 MARS=mjoint
2014: 9e+99 MARS=mseparate
2014: 9e+99 MARS=headhh
2014: 9e+99 MARS=widow
2015: 9e+99 MARS=single
2015: 9e+99 MARS=mjoint
2015: 9e+99 MARS=mseparate
2015: 9e+99 MARS=headhh
2015: 9e+99 MARS=widow
2016: 9e+99 MARS=single
2016: 9e+99 MARS=mjoint
2016: 9e+99 MARS=mseparate
2016: 9e+99 MARS=headhh
2016: 9e+99 MARS=widow
2017: 9e+99 MARS=single
2017: 9e+99 MARS=mjoint
2017: 9e+99 MARS=mseparate
2017: 9e+99 MARS=headhh
2017: 9e+99 MARS=widow
2018: 9e+99 MARS=single
2018: 9e+99 MARS=mjoint
2018: 9e+99 MARS=mseparate
2018: 9e+99 MARS=headhh
2018: 9e+99 MARS=widow
2019: 9e+99 MARS=single
2019: 9e+99 MARS=mjoint
2019: 9e+99 MARS=mseparate
2019: 9e+99 MARS=headhh
2019: 9e+99 MARS=widow
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

Itemized Deductions — Charity
tc Name: ID_Charity_f
TB Name: Floor on the amount of charity expense deduction allowed (dollars)
Description: Only charitable giving in excess of this dollar amount is eligible for a deduction.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0 MARS=single
2013: 0.0 MARS=mjoint
2013: 0.0 MARS=mseparate
2013: 0.0 MARS=headhh
2013: 0.0 MARS=widow
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

+

Itemized Deductions — Charity
tc Name: ID_Charity_crt_all
Title: Ceiling (as a decimal fraction of AGI) for all charitable contribution deductions
Description: The total deduction for charity is capped at this fraction of AGI.
Notes: When using PUF data, raising this parameter value may produce unexpected results because in PUF data the variables e19800 and e20100 are already capped.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.5
2014: 0.5
2015: 0.5
2016: 0.5
2017: 0.5
2018: 0.6
2019: 0.6
2020: 0.6
2021: 0.6
2022: 0.6
2023: 0.6
2024: 0.6
2025: 0.6
2026: 0.5
Valid Range: min = 0 and max = 0.6
Out-of-Range Action: warn

Itemized Deductions — Charity
tc Name: ID_Charity_crt_noncash
Title: Ceiling (as a decimal fraction of AGI) for noncash charitable contribution deductions
Description: The deduction for noncash charity contributions is capped at this fraction of AGI.
Notes: When using PUF data, raising this parameter value may produce unexpected results because in PUF data the variables e19800 and e20100 are already capped.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.3
2014: 0.3
2015: 0.3
2016: 0.3
2017: 0.3
2018: 0.3
2019: 0.3
Valid Range: min = 0 and max = 0.3
Out-of-Range Action: warn

Itemized Deductions — Charity
tc Name: ID_Charity_frt
Title: Floor (as a decimal fraction of AGI) for deductible charitable contributions.
Description: Taxpayers are eligible to deduct the portion of their charitable expense exceeding this fraction of AGI.
Notes: This parameter allows for implementation of Option 52 from https://www.cbo.gov/sites/default/files/cbofiles/attachments/49638-BudgetOptions.pdf.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
2019: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Itemized Deductions — Charity
tc Name: ID_Charity_hc
Title: Charity expense deduction haircut
Description: This decimal fraction can be applied to limit the amount of charity expense deduction allowed.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
2019: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Itemized Deductions — Charity
tc Name: ID_Charity_c
Title: Ceiling on the amount of charity expense deduction allowed (dollars)
Description: The amount of charity expense deduction is limited to this dollar amount.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Value Type: float
Known Values:
   for: [single, mjoint, mseparate, headhh, widow]
2013: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2014: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2015: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2016: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2017: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2018: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2019: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

Itemized Deductions — Charity
tc Name: ID_Charity_f
Title: Floor on the amount of charity expense deduction allowed (dollars)
Description: Only charitable giving in excess of this dollar amount is eligible for a deduction.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
   for: [single, mjoint, mseparate, headhh, widow]
2013: [0.0, 0.0, 0.0, 0.0, 0.0]
2014: [0.0, 0.0, 0.0, 0.0, 0.0]
2015: [0.0, 0.0, 0.0, 0.0, 0.0]
2016: [0.0, 0.0, 0.0, 0.0, 0.0]
2017: [0.0, 0.0, 0.0, 0.0, 0.0]
2018: [0.0, 0.0, 0.0, 0.0, 0.0]
2019: [0.0, 0.0, 0.0, 0.0, 0.0]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

-

Itemized Deductions — Casualty
tc Name: ID_Casualty_frt
TB Name: Floor (as a decimal fraction of AGI) for deductible casualty loss.
Description: Taxpayers are eligible to deduct the portion of their gross casualty losses exceeding this fraction of AGI.
Has An Effect When Using:   PUF data: True   CPS data: False
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.1
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Itemized Deductions — Casualty
tc Name: ID_Casualty_hc
TB Name: Casualty expense deduction haircut
Description: This decimal fraction can be applied to limit the amount of casualty expense deduction allowed.
Has An Effect When Using:   PUF data: True   CPS data: False
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 1.0
2019: 1.0
2020: 1.0
2021: 1.0
2022: 1.0
2023: 1.0
2024: 1.0
2025: 1.0
2026: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Itemized Deductions — Casualty
tc Name: ID_Casualty_c
TB Name: Ceiling on the amount of casualty expense deduction allowed (dollars)
Description: The amount of casualty expense deduction is limited to this dollar amount.
Has An Effect When Using:   PUF data: True   CPS data: False
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Value Type: float
Known Values:
2013: 9e+99 MARS=single
2013: 9e+99 MARS=mjoint
2013: 9e+99 MARS=mseparate
2013: 9e+99 MARS=headhh
2013: 9e+99 MARS=widow
2014: 9e+99 MARS=single
2014: 9e+99 MARS=mjoint
2014: 9e+99 MARS=mseparate
2014: 9e+99 MARS=headhh
2014: 9e+99 MARS=widow
2015: 9e+99 MARS=single
2015: 9e+99 MARS=mjoint
2015: 9e+99 MARS=mseparate
2015: 9e+99 MARS=headhh
2015: 9e+99 MARS=widow
2016: 9e+99 MARS=single
2016: 9e+99 MARS=mjoint
2016: 9e+99 MARS=mseparate
2016: 9e+99 MARS=headhh
2016: 9e+99 MARS=widow
2017: 9e+99 MARS=single
2017: 9e+99 MARS=mjoint
2017: 9e+99 MARS=mseparate
2017: 9e+99 MARS=headhh
2017: 9e+99 MARS=widow
2018: 9e+99 MARS=single
2018: 9e+99 MARS=mjoint
2018: 9e+99 MARS=mseparate
2018: 9e+99 MARS=headhh
2018: 9e+99 MARS=widow
2019: 9e+99 MARS=single
2019: 9e+99 MARS=mjoint
2019: 9e+99 MARS=mseparate
2019: 9e+99 MARS=headhh
2019: 9e+99 MARS=widow
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

+

Itemized Deductions — Casualty
tc Name: ID_Casualty_frt
Title: Floor (as a decimal fraction of AGI) for deductible casualty loss.
Description: Taxpayers are eligible to deduct the portion of their gross casualty losses exceeding this fraction of AGI.
Has An Effect When Using:   PUF data: True   CPS data: False
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.1
2014: 0.1
2015: 0.1
2016: 0.1
2017: 0.1
2018: 0.1
2019: 0.1
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Itemized Deductions — Casualty
tc Name: ID_Casualty_hc
Title: Casualty expense deduction haircut
Description: This decimal fraction can be applied to limit the amount of casualty expense deduction allowed.
Has An Effect When Using:   PUF data: True   CPS data: False
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 1.0
2019: 1.0
2020: 1.0
2021: 1.0
2022: 1.0
2023: 1.0
2024: 1.0
2025: 1.0
2026: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Itemized Deductions — Casualty
tc Name: ID_Casualty_c
Title: Ceiling on the amount of casualty expense deduction allowed (dollars)
Description: The amount of casualty expense deduction is limited to this dollar amount.
Has An Effect When Using:   PUF data: True   CPS data: False
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Value Type: float
Known Values:
   for: [single, mjoint, mseparate, headhh, widow]
2013: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2014: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2015: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2016: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2017: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2018: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2019: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

-

Itemized Deductions — Miscellaneous
tc Name: ID_Miscellaneous_frt
TB Name: Floor (as a decimal fraction of AGI) for deductible miscellaneous expenses.
Description: Taxpayers are eligible to deduct the portion of their miscellaneous expense exceeding this fraction of AGI.
Notes: When using PUF data, lowering this parameter value may produce unexpected results because in PUF data the variable e20400 is zero below the floor.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.02
Valid Range: min = 0.02 and max = 1
Out-of-Range Action: warn

Itemized Deductions — Miscellaneous
tc Name: ID_Miscellaneous_hc
TB Name: Miscellaneous expense deduction haircut
Description: This decimal fraction can be applied to limit the amount of miscellaneous expense deduction allowed.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 1.0
2019: 1.0
2020: 1.0
2021: 1.0
2022: 1.0
2023: 1.0
2024: 1.0
2025: 1.0
2026: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Itemized Deductions — Miscellaneous
tc Name: ID_Miscellaneous_c
TB Name: Ceiling on the amount of miscellaneous expense deduction allowed (dollars)
Description: The amount of miscellaneous expense deduction is limited to this dollar amount.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Value Type: float
Known Values:
2013: 9e+99 MARS=single
2013: 9e+99 MARS=mjoint
2013: 9e+99 MARS=mseparate
2013: 9e+99 MARS=headhh
2013: 9e+99 MARS=widow
2014: 9e+99 MARS=single
2014: 9e+99 MARS=mjoint
2014: 9e+99 MARS=mseparate
2014: 9e+99 MARS=headhh
2014: 9e+99 MARS=widow
2015: 9e+99 MARS=single
2015: 9e+99 MARS=mjoint
2015: 9e+99 MARS=mseparate
2015: 9e+99 MARS=headhh
2015: 9e+99 MARS=widow
2016: 9e+99 MARS=single
2016: 9e+99 MARS=mjoint
2016: 9e+99 MARS=mseparate
2016: 9e+99 MARS=headhh
2016: 9e+99 MARS=widow
2017: 9e+99 MARS=single
2017: 9e+99 MARS=mjoint
2017: 9e+99 MARS=mseparate
2017: 9e+99 MARS=headhh
2017: 9e+99 MARS=widow
2018: 9e+99 MARS=single
2018: 9e+99 MARS=mjoint
2018: 9e+99 MARS=mseparate
2018: 9e+99 MARS=headhh
2018: 9e+99 MARS=widow
2019: 9e+99 MARS=single
2019: 9e+99 MARS=mjoint
2019: 9e+99 MARS=mseparate
2019: 9e+99 MARS=headhh
2019: 9e+99 MARS=widow
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

+

Itemized Deductions — Miscellaneous
tc Name: ID_Miscellaneous_frt
Title: Floor (as a decimal fraction of AGI) for deductible miscellaneous expenses.
Description: Taxpayers are eligible to deduct the portion of their miscellaneous expense exceeding this fraction of AGI.
Notes: When using PUF data, lowering this parameter value may produce unexpected results because in PUF data the variable e20400 is zero below the floor.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.02
2014: 0.02
2015: 0.02
2016: 0.02
2017: 0.02
2018: 0.02
2019: 0.02
Valid Range: min = 0.02 and max = 1
Out-of-Range Action: warn

Itemized Deductions — Miscellaneous
tc Name: ID_Miscellaneous_hc
Title: Miscellaneous expense deduction haircut
Description: This decimal fraction can be applied to limit the amount of miscellaneous expense deduction allowed.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 1.0
2019: 1.0
2020: 1.0
2021: 1.0
2022: 1.0
2023: 1.0
2024: 1.0
2025: 1.0
2026: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Itemized Deductions — Miscellaneous
tc Name: ID_Miscellaneous_c
Title: Ceiling on the amount of miscellaneous expense deduction allowed (dollars)
Description: The amount of miscellaneous expense deduction is limited to this dollar amount.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Value Type: float
Known Values:
   for: [single, mjoint, mseparate, headhh, widow]
2013: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2014: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2015: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2016: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2017: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2018: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2019: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

-

Itemized Deductions — Itemized Deduction Limitation
tc Name: ID_ps
TB Name: Itemized deduction phaseout AGI start (Pease provision)
Description: The itemized deductions will be reduced for taxpayers with AGI higher than this level.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Value Type: float
Known Values:
2013: 250000.0 MARS=single
2013: 300000.0 MARS=mjoint
2013: 150000.0 MARS=mseparate
2013: 275000.0 MARS=headhh
2013: 300000.0 MARS=widow
2014: 254200.0 MARS=single
2014: 305050.0 MARS=mjoint
2014: 152525.0 MARS=mseparate
2014: 279650.0 MARS=headhh
2014: 305050.0 MARS=widow
2015: 258250.0 MARS=single
2015: 309900.0 MARS=mjoint
2015: 154950.0 MARS=mseparate
2015: 284050.0 MARS=headhh
2015: 309900.0 MARS=widow
2016: 259400.0 MARS=single
2016: 311300.0 MARS=mjoint
2016: 155650.0 MARS=mseparate
2016: 285350.0 MARS=headhh
2016: 311300.0 MARS=widow
2017: 261500.0 MARS=single
2017: 313800.0 MARS=mjoint
2017: 156900.0 MARS=mseparate
2017: 287650.0 MARS=headhh
2017: 313800.0 MARS=widow
2018: 9e+99 MARS=single
2018: 9e+99 MARS=mjoint
2018: 9e+99 MARS=mseparate
2018: 9e+99 MARS=headhh
2018: 9e+99 MARS=widow
2019: 9e+99 MARS=single
2019: 9e+99 MARS=mjoint
2019: 9e+99 MARS=mseparate
2019: 9e+99 MARS=headhh
2019: 9e+99 MARS=widow
2020: 9e+99 MARS=single
2020: 9e+99 MARS=mjoint
2020: 9e+99 MARS=mseparate
2020: 9e+99 MARS=headhh
2020: 9e+99 MARS=widow
2021: 9e+99 MARS=single
2021: 9e+99 MARS=mjoint
2021: 9e+99 MARS=mseparate
2021: 9e+99 MARS=headhh
2021: 9e+99 MARS=widow
2022: 9e+99 MARS=single
2022: 9e+99 MARS=mjoint
2022: 9e+99 MARS=mseparate
2022: 9e+99 MARS=headhh
2022: 9e+99 MARS=widow
2023: 9e+99 MARS=single
2023: 9e+99 MARS=mjoint
2023: 9e+99 MARS=mseparate
2023: 9e+99 MARS=headhh
2023: 9e+99 MARS=widow
2024: 9e+99 MARS=single
2024: 9e+99 MARS=mjoint
2024: 9e+99 MARS=mseparate
2024: 9e+99 MARS=headhh
2024: 9e+99 MARS=widow
2025: 9e+99 MARS=single
2025: 9e+99 MARS=mjoint
2025: 9e+99 MARS=mseparate
2025: 9e+99 MARS=headhh
2025: 9e+99 MARS=widow
2026: 315093.0 MARS=single
2026: 378112.0 MARS=mjoint
2026: 189056.0 MARS=mseparate
2026: 346603.0 MARS=headhh
2026: 378112.0 MARS=widow
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

Itemized Deductions — Itemized Deduction Limitation
tc Name: ID_prt
TB Name: Itemized deduction phaseout rate (Pease provision)
Description: Taxpayers will not be eligible to deduct the full amount of itemized deduction if their AGI is above the phaseout start. The deductible portion would be decreased at this rate for each dollar exceeding the start.
Notes: This phaseout rate cannot be lower than 0.03 for each dollar, due to limited data on non-itemizers.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.03
2014: 0.03
2015: 0.03
2016: 0.03
2017: 0.03
2018: 0.0
2019: 0.0
2020: 0.0
2021: 0.0
2022: 0.0
2023: 0.0
2024: 0.0
2025: 0.0
2026: 0.03
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Itemized Deductions — Itemized Deduction Limitation
tc Name: ID_crt
TB Name: Itemized deduction maximum phaseout as a decimal fraction of total itemized deductions (Pease provision)
Description: The phaseout amount is capped at this fraction of the original total deduction.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.8
2014: 0.8
2015: 0.8
2016: 0.8
2017: 0.8
2018: 1.0
2019: 1.0
2020: 1.0
2021: 1.0
2022: 1.0
2023: 1.0
2024: 1.0
2025: 1.0
2026: 0.8
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

+

Itemized Deductions — Itemized Deduction Limitation
tc Name: ID_ps
Title: Itemized deduction phaseout AGI start (Pease provision)
Description: The itemized deductions will be reduced for taxpayers with AGI higher than this level.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Value Type: float
Known Values:
   for: [single, mjoint, mseparate, headhh, widow]
2013: [250000.0, 300000.0, 150000.0, 275000.0, 300000.0]
2014: [254200.0, 305050.0, 152525.0, 279650.0, 305050.0]
2015: [258250.0, 309900.0, 154950.0, 284050.0, 309900.0]
2016: [259400.0, 311300.0, 155650.0, 285350.0, 311300.0]
2017: [261500.0, 313800.0, 156900.0, 287650.0, 313800.0]
2018: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2019: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2020: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2021: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2022: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2023: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2024: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2025: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2026: [315093.0, 378112.0, 189056.0, 346603.0, 378112.0]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

Itemized Deductions — Itemized Deduction Limitation
tc Name: ID_prt
Title: Itemized deduction phaseout rate (Pease provision)
Description: Taxpayers will not be eligible to deduct the full amount of itemized deduction if their AGI is above the phaseout start. The deductible portion would be decreased at this rate for each dollar exceeding the start.
Notes: This phaseout rate cannot be lower than 0.03 for each dollar, due to limited data on non-itemizers.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.03
2014: 0.03
2015: 0.03
2016: 0.03
2017: 0.03
2018: 0.0
2019: 0.0
2020: 0.0
2021: 0.0
2022: 0.0
2023: 0.0
2024: 0.0
2025: 0.0
2026: 0.03
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Itemized Deductions — Itemized Deduction Limitation
tc Name: ID_crt
Title: Itemized deduction maximum phaseout as a decimal fraction of total itemized deductions (Pease provision)
Description: The phaseout amount is capped at this fraction of the original total deduction.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.8
2014: 0.8
2015: 0.8
2016: 0.8
2017: 0.8
2018: 1.0
2019: 1.0
2020: 1.0
2021: 1.0
2022: 1.0
2023: 1.0
2024: 1.0
2025: 1.0
2026: 0.8
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

-

Itemized Deductions — Surtax On Itemized Deduction Benefits Above An AGI Threshold
tc Name: ID_BenefitSurtax_trt
TB Name: Surtax rate on the benefits from specified itemized deductions
Description: The benefit from specified itemized deductions exceeding the credit is taxed at this rate. A surtax rate of 1 strictly limits the benefit from specified itemized deductions to the specified credit. In http://www.nber.org/papers/w16921, Feldstein, Feenberg, and MacGuineas propose a credit of 2% of AGI against a 100% tax rate; in their proposal, however, a broader set of tax benefits, including the employer provided health exclusion, would be taxed.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Itemized Deductions — Surtax On Itemized Deduction Benefits Above An AGI Threshold
tc Name: ID_BenefitSurtax_crt
TB Name: Credit on itemized deduction benefit surtax (decimal fraction of AGI)
Description: The surtax on specified itemized deductions applies to benefits in excess of this fraction of AGI. In http://www.nber.org/papers/w16921, Feldstein, Feenberg, and MacGuineas propose a credit of 2% of AGI against a 100% tax rate; in their proposal, however, a broader set of tax benefits, including the employer provided health exclusion, would be taxed.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 1.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Itemized Deductions — Surtax On Itemized Deduction Benefits Above An AGI Threshold
tc Name: ID_BenefitSurtax_em
TB Name: Exemption for itemized deduction benefit surtax (dollar AGI threshold)
Description: This amount is subtracted from itemized deduction benefits in the calculation of the itemized deduction benefit surtax. With ID_BenefitSurtax_crt set to 0.0 and ID_BenefitSurtax_trt set to 1.0, this amount serves as a dollar limit on the value of itemized deductions.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Value Type: float
Known Values:
2013: 0.0 MARS=single
2013: 0.0 MARS=mjoint
2013: 0.0 MARS=mseparate
2013: 0.0 MARS=headhh
2013: 0.0 MARS=widow
2014: 0.0 MARS=single
2014: 0.0 MARS=mjoint
2014: 0.0 MARS=mseparate
2014: 0.0 MARS=headhh
2014: 0.0 MARS=widow
2015: 0.0 MARS=single
2015: 0.0 MARS=mjoint
2015: 0.0 MARS=mseparate
2015: 0.0 MARS=headhh
2015: 0.0 MARS=widow
2016: 0.0 MARS=single
2016: 0.0 MARS=mjoint
2016: 0.0 MARS=mseparate
2016: 0.0 MARS=headhh
2016: 0.0 MARS=widow
2017: 0.0 MARS=single
2017: 0.0 MARS=mjoint
2017: 0.0 MARS=mseparate
2017: 0.0 MARS=headhh
2017: 0.0 MARS=widow
2018: 0.0 MARS=single
2018: 0.0 MARS=mjoint
2018: 0.0 MARS=mseparate
2018: 0.0 MARS=headhh
2018: 0.0 MARS=widow
2019: 0.0 MARS=single
2019: 0.0 MARS=mjoint
2019: 0.0 MARS=mseparate
2019: 0.0 MARS=headhh
2019: 0.0 MARS=widow
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

Itemized Deductions — Surtax On Itemized Deduction Benefits Above An AGI Threshold
tc Name: ID_BenefitSurtax_Switch
TB Name: Deductions subject to the surtax on itemized deduction benefits
Description: The surtax on itemized deduction benefits applies to the benefits derived from the itemized deductions specified with this parameter.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: bool
Known Values:
2013: True idedtype=med
2013: True idedtype=sltx
2013: True idedtype=retx
2013: True idedtype=cas
2013: True idedtype=misc
2013: True idedtype=int
2013: True idedtype=char
Valid Range: min = False and max = True
Out-of-Range Action: error

+

Itemized Deductions — Surtax On Itemized Deduction Benefits Above An AGI Threshold
tc Name: ID_BenefitSurtax_trt
Title: Surtax rate on the benefits from specified itemized deductions
Description: The benefit from specified itemized deductions exceeding the credit is taxed at this rate. A surtax rate of 1 strictly limits the benefit from specified itemized deductions to the specified credit. In http://www.nber.org/papers/w16921, Feldstein, Feenberg, and MacGuineas propose a credit of 2% of AGI against a 100% tax rate; in their proposal, however, a broader set of tax benefits, including the employer provided health exclusion, would be taxed.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
2019: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Itemized Deductions — Surtax On Itemized Deduction Benefits Above An AGI Threshold
tc Name: ID_BenefitSurtax_crt
Title: Credit on itemized deduction benefit surtax (decimal fraction of AGI)
Description: The surtax on specified itemized deductions applies to benefits in excess of this fraction of AGI. In http://www.nber.org/papers/w16921, Feldstein, Feenberg, and MacGuineas propose a credit of 2% of AGI against a 100% tax rate; in their proposal, however, a broader set of tax benefits, including the employer provided health exclusion, would be taxed.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 1.0
2014: 1.0
2015: 1.0
2016: 1.0
2017: 1.0
2018: 1.0
2019: 1.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Itemized Deductions — Surtax On Itemized Deduction Benefits Above An AGI Threshold
tc Name: ID_BenefitSurtax_em
Title: Exemption for itemized deduction benefit surtax (dollar AGI threshold)
Description: This amount is subtracted from itemized deduction benefits in the calculation of the itemized deduction benefit surtax. With ID_BenefitSurtax_crt set to 0.0 and ID_BenefitSurtax_trt set to 1.0, this amount serves as a dollar limit on the value of itemized deductions.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Value Type: float
Known Values:
   for: [single, mjoint, mseparate, headhh, widow]
2013: [0.0, 0.0, 0.0, 0.0, 0.0]
2014: [0.0, 0.0, 0.0, 0.0, 0.0]
2015: [0.0, 0.0, 0.0, 0.0, 0.0]
2016: [0.0, 0.0, 0.0, 0.0, 0.0]
2017: [0.0, 0.0, 0.0, 0.0, 0.0]
2018: [0.0, 0.0, 0.0, 0.0, 0.0]
2019: [0.0, 0.0, 0.0, 0.0, 0.0]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

Itemized Deductions — Surtax On Itemized Deduction Benefits Above An AGI Threshold
tc Name: ID_BenefitSurtax_Switch
Title: Deductions subject to the surtax on itemized deduction benefits
Description: The surtax on itemized deduction benefits applies to the benefits derived from the itemized deductions specified with this parameter.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: bool
Known Values:
   for: [med, sltx, retx, cas, misc, int, char]
2013: [True, True, True, True, True, True, True]
2014: [True, True, True, True, True, True, True]
2015: [True, True, True, True, True, True, True]
2016: [True, True, True, True, True, True, True]
2017: [True, True, True, True, True, True, True]
2018: [True, True, True, True, True, True, True]
2019: [True, True, True, True, True, True, True]
Valid Range: min = False and max = True
Out-of-Range Action: error

-

Itemized Deductions — Ceiling On The Benefit Of Itemized Deductions As A Percent Of Deductible Expenses
tc Name: ID_BenefitCap_rt
TB Name: Ceiling on the benefits from itemized deductions; decimal fraction of total deductible expenses
Description: The benefit from specified itemized deductions is capped at this percent of the total deductible expenses.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 1.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Itemized Deductions — Ceiling On The Benefit Of Itemized Deductions As A Percent Of Deductible Expenses
tc Name: ID_BenefitCap_Switch
TB Name: Deductions subject to the cap on itemized deduction benefits
Description: The cap on itemized deduction benefits applies to the benefits derived from the itemized deductions specified with this parameter.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: bool
Known Values:
2013: True idedtype=med
2013: True idedtype=sltx
2013: True idedtype=retx
2013: True idedtype=cas
2013: True idedtype=misc
2013: True idedtype=int
2013: True idedtype=char
Valid Range: min = False and max = True
Out-of-Range Action: error

+

Itemized Deductions — Ceiling On The Benefit Of Itemized Deductions As A Percent Of Deductible Expenses
tc Name: ID_BenefitCap_rt
Title: Ceiling on the benefits from itemized deductions; decimal fraction of total deductible expenses
Description: The benefit from specified itemized deductions is capped at this percent of the total deductible expenses.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 1.0
2014: 1.0
2015: 1.0
2016: 1.0
2017: 1.0
2018: 1.0
2019: 1.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Itemized Deductions — Ceiling On The Benefit Of Itemized Deductions As A Percent Of Deductible Expenses
tc Name: ID_BenefitCap_Switch
Title: Deductions subject to the cap on itemized deduction benefits
Description: The cap on itemized deduction benefits applies to the benefits derived from the itemized deductions specified with this parameter.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: bool
Known Values:
   for: [med, sltx, retx, cas, misc, int, char]
2013: [True, True, True, True, True, True, True]
2014: [True, True, True, True, True, True, True]
2015: [True, True, True, True, True, True, True]
2016: [True, True, True, True, True, True, True]
2017: [True, True, True, True, True, True, True]
2018: [True, True, True, True, True, True, True]
2019: [True, True, True, True, True, True, True]
Valid Range: min = False and max = True
Out-of-Range Action: error

-

Itemized Deductions — Ceiling On The Amount Of Itemized Deductions Allowed
tc Name: ID_c
TB Name: Ceiling on the amount of itemized deductions allowed (dollars)
Description: The amount of itemized deductions is limited to this dollar amount.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Value Type: float
Known Values:
2013: 9e+99 MARS=single
2013: 9e+99 MARS=mjoint
2013: 9e+99 MARS=mseparate
2013: 9e+99 MARS=headhh
2013: 9e+99 MARS=widow
2014: 9e+99 MARS=single
2014: 9e+99 MARS=mjoint
2014: 9e+99 MARS=mseparate
2014: 9e+99 MARS=headhh
2014: 9e+99 MARS=widow
2015: 9e+99 MARS=single
2015: 9e+99 MARS=mjoint
2015: 9e+99 MARS=mseparate
2015: 9e+99 MARS=headhh
2015: 9e+99 MARS=widow
2016: 9e+99 MARS=single
2016: 9e+99 MARS=mjoint
2016: 9e+99 MARS=mseparate
2016: 9e+99 MARS=headhh
2016: 9e+99 MARS=widow
2017: 9e+99 MARS=single
2017: 9e+99 MARS=mjoint
2017: 9e+99 MARS=mseparate
2017: 9e+99 MARS=headhh
2017: 9e+99 MARS=widow
2018: 9e+99 MARS=single
2018: 9e+99 MARS=mjoint
2018: 9e+99 MARS=mseparate
2018: 9e+99 MARS=headhh
2018: 9e+99 MARS=widow
2019: 9e+99 MARS=single
2019: 9e+99 MARS=mjoint
2019: 9e+99 MARS=mseparate
2019: 9e+99 MARS=headhh
2019: 9e+99 MARS=widow
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

Itemized Deductions — Ceiling On The Amount Of Itemized Deductions Allowed
tc Name: ID_AmountCap_rt
TB Name: Ceiling on the gross amount of itemized deductions allowed; decimal fraction of AGI
Description: The gross allowable amount of specified itemized deductions is capped at this percent of AGI.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 9e+99
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

Itemized Deductions — Ceiling On The Amount Of Itemized Deductions Allowed
tc Name: ID_AmountCap_Switch
TB Name: Deductions subject to the cap on itemized deduction benefits
Description: The cap on itemized deduction benefits applies to the benefits derived from the itemized deductions specified with this parameter.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: bool
Known Values:
2013: True idedtype=med
2013: True idedtype=sltx
2013: True idedtype=retx
2013: True idedtype=cas
2013: True idedtype=misc
2013: True idedtype=int
2013: True idedtype=char
Valid Range: min = False and max = True
Out-of-Range Action: error

+

Itemized Deductions — Ceiling On The Amount Of Itemized Deductions Allowed
tc Name: ID_c
Title: Ceiling on the amount of itemized deductions allowed (dollars)
Description: The amount of itemized deductions is limited to this dollar amount.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Value Type: float
Known Values:
   for: [single, mjoint, mseparate, headhh, widow]
2013: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2014: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2015: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2016: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2017: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2018: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2019: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

Itemized Deductions — Ceiling On The Amount Of Itemized Deductions Allowed
tc Name: ID_AmountCap_rt
Title: Ceiling on the gross amount of itemized deductions allowed; decimal fraction of AGI
Description: The gross allowable amount of specified itemized deductions is capped at this percent of AGI.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 9e+99
2014: 9e+99
2015: 9e+99
2016: 9e+99
2017: 9e+99
2018: 9e+99
2019: 9e+99
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

Itemized Deductions — Ceiling On The Amount Of Itemized Deductions Allowed
tc Name: ID_AmountCap_Switch
Title: Deductions subject to the cap on itemized deduction benefits
Description: The cap on itemized deduction benefits applies to the benefits derived from the itemized deductions specified with this parameter.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: bool
Known Values:
   for: [med, sltx, retx, cas, misc, int, char]
2013: [True, True, True, True, True, True, True]
2014: [True, True, True, True, True, True, True]
2015: [True, True, True, True, True, True, True]
2016: [True, True, True, True, True, True, True]
2017: [True, True, True, True, True, True, True]
2018: [True, True, True, True, True, True, True]
2019: [True, True, True, True, True, True, True]
Valid Range: min = False and max = True
Out-of-Range Action: error

3j. Capital Gains And Dividends

-

Capital Gains And Dividends — Regular - Long Term Capital Gains And Qualified Dividends
tc Name: CG_rt1
TB Name: Long term capital gain and qualified dividends (regular/non-AMT) rate 1
Description: The capital gain and dividends (stacked on top of regular income) that are below threshold 1 are taxed at this rate.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Capital Gains And Dividends — Regular - Long Term Capital Gains And Qualified Dividends
tc Name: CG_brk1
TB Name: Top of long-term capital gains and qualified dividends (regular/non-AMT) tax bracket 1
Description: The gains and dividends (stacked on top of regular income) below this are taxed at capital gain rate 1.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Value Type: float
Known Values:
2013: 36250.0 MARS=single
2013: 72500.0 MARS=mjoint
2013: 36250.0 MARS=mseparate
2013: 48600.0 MARS=headhh
2013: 72500.0 MARS=widow
2014: 36900.0 MARS=single
2014: 73800.0 MARS=mjoint
2014: 36900.0 MARS=mseparate
2014: 49400.0 MARS=headhh
2014: 73800.0 MARS=widow
2015: 37450.0 MARS=single
2015: 74900.0 MARS=mjoint
2015: 37450.0 MARS=mseparate
2015: 50200.0 MARS=headhh
2015: 74900.0 MARS=widow
2016: 37650.0 MARS=single
2016: 75300.0 MARS=mjoint
2016: 37650.0 MARS=mseparate
2016: 50400.0 MARS=headhh
2016: 75300.0 MARS=widow
2017: 37950.0 MARS=single
2017: 75900.0 MARS=mjoint
2017: 37950.0 MARS=mseparate
2017: 50800.0 MARS=headhh
2017: 75900.0 MARS=widow
2018: 38600.0 MARS=single
2018: 77200.0 MARS=mjoint
2018: 38600.0 MARS=mseparate
2018: 51700.0 MARS=headhh
2018: 77200.0 MARS=widow
2019: 39375.0 MARS=single
2019: 78750.0 MARS=mjoint
2019: 39375.0 MARS=mseparate
2019: 52750.0 MARS=headhh
2019: 78750.0 MARS=widow
Valid Range: min = 0 and max = CG_brk2
Out-of-Range Action: error

Capital Gains And Dividends — Regular - Long Term Capital Gains And Qualified Dividends
tc Name: CG_rt2
TB Name: Long term capital gain and qualified dividends (regular/non-AMT) rate 2
Description: The capital gain and dividends (stacked on top of regular income) that are below threshold 2 and above threshold 1 are taxed at this rate.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.15
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Capital Gains And Dividends — Regular - Long Term Capital Gains And Qualified Dividends
tc Name: CG_brk2
TB Name: Top of long-term capital gains and qualified dividends (regular/non-AMT) tax bracket 2
Description: The gains and dividends (stacked on top of regular income) below this and above top of bracket 1 are taxed at capital gain rate 2.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Value Type: float
Known Values:
2013: 400000.0 MARS=single
2013: 450000.0 MARS=mjoint
2013: 225000.0 MARS=mseparate
2013: 425000.0 MARS=headhh
2013: 450000.0 MARS=widow
2014: 406750.0 MARS=single
2014: 457600.0 MARS=mjoint
2014: 228800.0 MARS=mseparate
2014: 432200.0 MARS=headhh
2014: 457600.0 MARS=widow
2015: 413200.0 MARS=single
2015: 464850.0 MARS=mjoint
2015: 232425.0 MARS=mseparate
2015: 439000.0 MARS=headhh
2015: 464850.0 MARS=widow
2016: 415050.0 MARS=single
2016: 466950.0 MARS=mjoint
2016: 233475.0 MARS=mseparate
2016: 441000.0 MARS=headhh
2016: 466950.0 MARS=widow
2017: 418400.0 MARS=single
2017: 470700.0 MARS=mjoint
2017: 235350.0 MARS=mseparate
2017: 444550.0 MARS=headhh
2017: 470700.0 MARS=widow
2018: 425800.0 MARS=single
2018: 479000.0 MARS=mjoint
2018: 239500.0 MARS=mseparate
2018: 452400.0 MARS=headhh
2018: 479000.0 MARS=widow
2019: 434550.0 MARS=single
2019: 488850.0 MARS=mjoint
2019: 244425.0 MARS=mseparate
2019: 461700.0 MARS=headhh
2019: 488850.0 MARS=widow
Valid Range: min = CG_brk1 and max = CG_brk3
Out-of-Range Action: error

Capital Gains And Dividends — Regular - Long Term Capital Gains And Qualified Dividends
tc Name: CG_rt3
TB Name: Long term capital gain and qualified dividends (regular/non-AMT) rate 3
Description: The capital gain and dividends (stacked on top of regular income) that are above threshold 2 and below threshold 3 are taxed at this rate.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.2
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Capital Gains And Dividends — Regular - Long Term Capital Gains And Qualified Dividends
tc Name: CG_brk3
TB Name: Top of long-term capital gains and qualified dividend tax (regular/non-AMT) bracket 3
Description: The gains and dividends (stacked on top of regular income) below this and above top of bracket 2 are taxed at the capital gain rate 3; above this they are taxed at capital gain rate 4. Default value is essentially infinity.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Value Type: float
Known Values:
2013: 9e+99 MARS=single
2013: 9e+99 MARS=mjoint
2013: 9e+99 MARS=mseparate
2013: 9e+99 MARS=headhh
2013: 9e+99 MARS=widow
2014: 9e+99 MARS=single
2014: 9e+99 MARS=mjoint
2014: 9e+99 MARS=mseparate
2014: 9e+99 MARS=headhh
2014: 9e+99 MARS=widow
2015: 9e+99 MARS=single
2015: 9e+99 MARS=mjoint
2015: 9e+99 MARS=mseparate
2015: 9e+99 MARS=headhh
2015: 9e+99 MARS=widow
2016: 9e+99 MARS=single
2016: 9e+99 MARS=mjoint
2016: 9e+99 MARS=mseparate
2016: 9e+99 MARS=headhh
2016: 9e+99 MARS=widow
2017: 9e+99 MARS=single
2017: 9e+99 MARS=mjoint
2017: 9e+99 MARS=mseparate
2017: 9e+99 MARS=headhh
2017: 9e+99 MARS=widow
2018: 9e+99 MARS=single
2018: 9e+99 MARS=mjoint
2018: 9e+99 MARS=mseparate
2018: 9e+99 MARS=headhh
2018: 9e+99 MARS=widow
2019: 9e+99 MARS=single
2019: 9e+99 MARS=mjoint
2019: 9e+99 MARS=mseparate
2019: 9e+99 MARS=headhh
2019: 9e+99 MARS=widow
Valid Range: min = CG_brk2 and max = 9e+99
Out-of-Range Action: error

Capital Gains And Dividends — Regular - Long Term Capital Gains And Qualified Dividends
tc Name: CG_rt4
TB Name: Long term capital gain and qualified dividends (regular/non-AMT) rate 4
Description: The capital gain and dividends (stacked on top of regular income) that are above threshold 3 are taxed at this rate.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 1.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

+

Capital Gains And Dividends — Regular - Long Term Capital Gains And Qualified Dividends
tc Name: CG_rt1
Title: Long term capital gain and qualified dividends (regular/non-AMT) rate 1
Description: The capital gain and dividends (stacked on top of regular income) that are below threshold 1 are taxed at this rate.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
2019: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Capital Gains And Dividends — Regular - Long Term Capital Gains And Qualified Dividends
tc Name: CG_brk1
Title: Top of long-term capital gains and qualified dividends (regular/non-AMT) tax bracket 1
Description: The gains and dividends (stacked on top of regular income) below this are taxed at capital gain rate 1.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Value Type: float
Known Values:
   for: [single, mjoint, mseparate, headhh, widow]
2013: [36250.0, 72500.0, 36250.0, 48600.0, 72500.0]
2014: [36900.0, 73800.0, 36900.0, 49400.0, 73800.0]
2015: [37450.0, 74900.0, 37450.0, 50200.0, 74900.0]
2016: [37650.0, 75300.0, 37650.0, 50400.0, 75300.0]
2017: [37950.0, 75900.0, 37950.0, 50800.0, 75900.0]
2018: [38600.0, 77200.0, 38600.0, 51700.0, 77200.0]
2019: [39375.0, 78750.0, 39375.0, 52750.0, 78750.0]
Valid Range: min = 0 and max = CG_brk2
Out-of-Range Action: error

Capital Gains And Dividends — Regular - Long Term Capital Gains And Qualified Dividends
tc Name: CG_rt2
Title: Long term capital gain and qualified dividends (regular/non-AMT) rate 2
Description: The capital gain and dividends (stacked on top of regular income) that are below threshold 2 and above threshold 1 are taxed at this rate.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.15
2014: 0.15
2015: 0.15
2016: 0.15
2017: 0.15
2018: 0.15
2019: 0.15
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Capital Gains And Dividends — Regular - Long Term Capital Gains And Qualified Dividends
tc Name: CG_brk2
Title: Top of long-term capital gains and qualified dividends (regular/non-AMT) tax bracket 2
Description: The gains and dividends (stacked on top of regular income) below this and above top of bracket 1 are taxed at capital gain rate 2.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Value Type: float
Known Values:
   for: [single, mjoint, mseparate, headhh, widow]
2013: [400000.0, 450000.0, 225000.0, 425000.0, 450000.0]
2014: [406750.0, 457600.0, 228800.0, 432200.0, 457600.0]
2015: [413200.0, 464850.0, 232425.0, 439000.0, 464850.0]
2016: [415050.0, 466950.0, 233475.0, 441000.0, 466950.0]
2017: [418400.0, 470700.0, 235350.0, 444550.0, 470700.0]
2018: [425800.0, 479000.0, 239500.0, 452400.0, 479000.0]
2019: [434550.0, 488850.0, 244425.0, 461700.0, 488850.0]
Valid Range: min = CG_brk1 and max = CG_brk3
Out-of-Range Action: error

Capital Gains And Dividends — Regular - Long Term Capital Gains And Qualified Dividends
tc Name: CG_rt3
Title: Long term capital gain and qualified dividends (regular/non-AMT) rate 3
Description: The capital gain and dividends (stacked on top of regular income) that are above threshold 2 and below threshold 3 are taxed at this rate.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.2
2014: 0.2
2015: 0.2
2016: 0.2
2017: 0.2
2018: 0.2
2019: 0.2
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Capital Gains And Dividends — Regular - Long Term Capital Gains And Qualified Dividends
tc Name: CG_brk3
Title: Top of long-term capital gains and qualified dividend tax (regular/non-AMT) bracket 3
Description: The gains and dividends (stacked on top of regular income) below this and above top of bracket 2 are taxed at the capital gain rate 3; above this they are taxed at capital gain rate 4. Default value is essentially infinity.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Value Type: float
Known Values:
   for: [single, mjoint, mseparate, headhh, widow]
2013: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2014: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2015: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2016: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2017: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2018: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2019: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
Valid Range: min = CG_brk2 and max = 9e+99
Out-of-Range Action: error

Capital Gains And Dividends — Regular - Long Term Capital Gains And Qualified Dividends
tc Name: CG_rt4
Title: Long term capital gain and qualified dividends (regular/non-AMT) rate 4
Description: The capital gain and dividends (stacked on top of regular income) that are above threshold 3 are taxed at this rate.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 1.0
2014: 1.0
2015: 1.0
2016: 1.0
2017: 1.0
2018: 1.0
2019: 1.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

-

Capital Gains And Dividends — AMT - Long Term Capital Gains And Qualified Dividends
tc Name: AMT_CG_rt1
TB Name: Long term capital gain and qualified dividends (AMT) rate 1
Description: Capital gain and qualified dividends (stacked on top of regular income) below threshold 1 are taxed at this rate.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Capital Gains And Dividends — AMT - Long Term Capital Gains And Qualified Dividends
tc Name: AMT_CG_brk1
TB Name: Top of long-term capital gains and qualified dividends (AMT) tax bracket 1
Description: The gains and dividends, stacked last, of AMT taxable income below this are taxed at AMT capital gain rate 1.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Value Type: float
Known Values:
2013: 36250.0 MARS=single
2013: 72500.0 MARS=mjoint
2013: 36250.0 MARS=mseparate
2013: 48600.0 MARS=headhh
2013: 72500.0 MARS=widow
2014: 36900.0 MARS=single
2014: 73800.0 MARS=mjoint
2014: 36900.0 MARS=mseparate
2014: 49400.0 MARS=headhh
2014: 73800.0 MARS=widow
2015: 37450.0 MARS=single
2015: 74900.0 MARS=mjoint
2015: 37450.0 MARS=mseparate
2015: 50200.0 MARS=headhh
2015: 74900.0 MARS=widow
2016: 37650.0 MARS=single
2016: 75300.0 MARS=mjoint
2016: 37650.0 MARS=mseparate
2016: 50400.0 MARS=headhh
2016: 75300.0 MARS=widow
2017: 37950.0 MARS=single
2017: 75900.0 MARS=mjoint
2017: 37950.0 MARS=mseparate
2017: 50800.0 MARS=headhh
2017: 75900.0 MARS=widow
2018: 38600.0 MARS=single
2018: 77200.0 MARS=mjoint
2018: 38600.0 MARS=mseparate
2018: 51700.0 MARS=headhh
2018: 77200.0 MARS=widow
2019: 39375.0 MARS=single
2019: 78750.0 MARS=mjoint
2019: 39375.0 MARS=mseparate
2019: 52750.0 MARS=headhh
2019: 78750.0 MARS=widow
Valid Range: min = 0 and max = AMT_CG_brk2
Out-of-Range Action: error

Capital Gains And Dividends — AMT - Long Term Capital Gains And Qualified Dividends
tc Name: AMT_CG_rt2
TB Name: Long term capital gain and qualified dividends (AMT) rate 2
Description: Capital gain and qualified dividend (stacked on top of regular income) below threshold 2 and above threshold 1 are taxed at this rate.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.15
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Capital Gains And Dividends — AMT - Long Term Capital Gains And Qualified Dividends
tc Name: AMT_CG_brk2
TB Name: Top of long-term capital gains and qualified dividends (AMT) tax bracket 2
Description: The gains and dividends, stacked last, of AMT taxable income below this threshold and above bracket 1 are taxed at AMT capital gain rate 2.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Value Type: float
Known Values:
2013: 400000.0 MARS=single
2013: 450000.0 MARS=mjoint
2013: 225000.0 MARS=mseparate
2013: 425000.0 MARS=headhh
2013: 450000.0 MARS=widow
2014: 406750.0 MARS=single
2014: 457600.0 MARS=mjoint
2014: 228800.0 MARS=mseparate
2014: 432200.0 MARS=headhh
2014: 457600.0 MARS=widow
2015: 413200.0 MARS=single
2015: 464850.0 MARS=mjoint
2015: 232425.0 MARS=mseparate
2015: 439000.0 MARS=headhh
2015: 464850.0 MARS=widow
2016: 415050.0 MARS=single
2016: 466950.0 MARS=mjoint
2016: 233475.0 MARS=mseparate
2016: 441000.0 MARS=headhh
2016: 466950.0 MARS=widow
2017: 418400.0 MARS=single
2017: 470700.0 MARS=mjoint
2017: 235350.0 MARS=mseparate
2017: 444550.0 MARS=headhh
2017: 470700.0 MARS=widow
2018: 425800.0 MARS=single
2018: 479000.0 MARS=mjoint
2018: 239500.0 MARS=mseparate
2018: 452400.0 MARS=headhh
2018: 479000.0 MARS=widow
2019: 434550.0 MARS=single
2019: 488850.0 MARS=mjoint
2019: 244425.0 MARS=mseparate
2019: 461700.0 MARS=headhh
2019: 488850.0 MARS=widow
Valid Range: min = AMT_CG_brk1 and max = AMT_CG_brk3
Out-of-Range Action: error

Capital Gains And Dividends — AMT - Long Term Capital Gains And Qualified Dividends
tc Name: AMT_CG_rt3
TB Name: Long term capital gain and qualified dividends (AMT) rate 3
Description: The capital gain and qualified dividend (stacked on top of regular income) above threshold 2 and below threshold 3 are taxed at this rate.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.2
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Capital Gains And Dividends — AMT - Long Term Capital Gains And Qualified Dividends
tc Name: AMT_CG_brk3
TB Name: Long term capital gain and qualified dividends (AMT) threshold 3
Description: The gains and dividends, stacked last, of AMT taxable income below this and above bracket 2 are taxed at capital gain rate 3; above thisthey are taxed at AMT capital gain rate 4. Default value is essentially infinity.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Value Type: float
Known Values:
2013: 9e+99 MARS=single
2013: 9e+99 MARS=mjoint
2013: 9e+99 MARS=mseparate
2013: 9e+99 MARS=headhh
2013: 9e+99 MARS=widow
2014: 9e+99 MARS=single
2014: 9e+99 MARS=mjoint
2014: 9e+99 MARS=mseparate
2014: 9e+99 MARS=headhh
2014: 9e+99 MARS=widow
2015: 9e+99 MARS=single
2015: 9e+99 MARS=mjoint
2015: 9e+99 MARS=mseparate
2015: 9e+99 MARS=headhh
2015: 9e+99 MARS=widow
2016: 9e+99 MARS=single
2016: 9e+99 MARS=mjoint
2016: 9e+99 MARS=mseparate
2016: 9e+99 MARS=headhh
2016: 9e+99 MARS=widow
2017: 9e+99 MARS=single
2017: 9e+99 MARS=mjoint
2017: 9e+99 MARS=mseparate
2017: 9e+99 MARS=headhh
2017: 9e+99 MARS=widow
2018: 9e+99 MARS=single
2018: 9e+99 MARS=mjoint
2018: 9e+99 MARS=mseparate
2018: 9e+99 MARS=headhh
2018: 9e+99 MARS=widow
2019: 9e+99 MARS=single
2019: 9e+99 MARS=mjoint
2019: 9e+99 MARS=mseparate
2019: 9e+99 MARS=headhh
2019: 9e+99 MARS=widow
Valid Range: min = AMT_CG_brk2 and max = 9e+99
Out-of-Range Action: error

Capital Gains And Dividends — AMT - Long Term Capital Gains And Qualified Dividends
tc Name: AMT_CG_rt4
TB Name: Long term capital gain and qualified dividends (AMT) rate 4
Description: The capital gain and dividends (stacked on top of regular income) that are above threshold 3 are taxed at this rate.
Has An Effect When Using:   PUF data: True   CPS data: False
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 1.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

+

Capital Gains And Dividends — AMT - Long Term Capital Gains And Qualified Dividends
tc Name: AMT_CG_rt1
Title: Long term capital gain and qualified dividends (AMT) rate 1
Description: Capital gain and qualified dividends (stacked on top of regular income) below threshold 1 are taxed at this rate.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
2019: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Capital Gains And Dividends — AMT - Long Term Capital Gains And Qualified Dividends
tc Name: AMT_CG_brk1
Title: Top of long-term capital gains and qualified dividends (AMT) tax bracket 1
Description: The gains and dividends, stacked last, of AMT taxable income below this are taxed at AMT capital gain rate 1.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Value Type: float
Known Values:
   for: [single, mjoint, mseparate, headhh, widow]
2013: [36250.0, 72500.0, 36250.0, 48600.0, 72500.0]
2014: [36900.0, 73800.0, 36900.0, 49400.0, 73800.0]
2015: [37450.0, 74900.0, 37450.0, 50200.0, 74900.0]
2016: [37650.0, 75300.0, 37650.0, 50400.0, 75300.0]
2017: [37950.0, 75900.0, 37950.0, 50800.0, 75900.0]
2018: [38600.0, 77200.0, 38600.0, 51700.0, 77200.0]
2019: [39375.0, 78750.0, 39375.0, 52750.0, 78750.0]
Valid Range: min = 0 and max = AMT_CG_brk2
Out-of-Range Action: error

Capital Gains And Dividends — AMT - Long Term Capital Gains And Qualified Dividends
tc Name: AMT_CG_rt2
Title: Long term capital gain and qualified dividends (AMT) rate 2
Description: Capital gain and qualified dividend (stacked on top of regular income) below threshold 2 and above threshold 1 are taxed at this rate.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.15
2014: 0.15
2015: 0.15
2016: 0.15
2017: 0.15
2018: 0.15
2019: 0.15
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Capital Gains And Dividends — AMT - Long Term Capital Gains And Qualified Dividends
tc Name: AMT_CG_brk2
Title: Top of long-term capital gains and qualified dividends (AMT) tax bracket 2
Description: The gains and dividends, stacked last, of AMT taxable income below this threshold and above bracket 1 are taxed at AMT capital gain rate 2.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Value Type: float
Known Values:
   for: [single, mjoint, mseparate, headhh, widow]
2013: [400000.0, 450000.0, 225000.0, 425000.0, 450000.0]
2014: [406750.0, 457600.0, 228800.0, 432200.0, 457600.0]
2015: [413200.0, 464850.0, 232425.0, 439000.0, 464850.0]
2016: [415050.0, 466950.0, 233475.0, 441000.0, 466950.0]
2017: [418400.0, 470700.0, 235350.0, 444550.0, 470700.0]
2018: [425800.0, 479000.0, 239500.0, 452400.0, 479000.0]
2019: [434550.0, 488850.0, 244425.0, 461700.0, 488850.0]
Valid Range: min = AMT_CG_brk1 and max = AMT_CG_brk3
Out-of-Range Action: error

Capital Gains And Dividends — AMT - Long Term Capital Gains And Qualified Dividends
tc Name: AMT_CG_rt3
Title: Long term capital gain and qualified dividends (AMT) rate 3
Description: The capital gain and qualified dividend (stacked on top of regular income) above threshold 2 and below threshold 3 are taxed at this rate.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.2
2014: 0.2
2015: 0.2
2016: 0.2
2017: 0.2
2018: 0.2
2019: 0.2
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Capital Gains And Dividends — AMT - Long Term Capital Gains And Qualified Dividends
tc Name: AMT_CG_brk3
Title: Long term capital gain and qualified dividends (AMT) threshold 3
Description: The gains and dividends, stacked last, of AMT taxable income below this and above bracket 2 are taxed at capital gain rate 3; above thisthey are taxed at AMT capital gain rate 4. Default value is essentially infinity.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Value Type: float
Known Values:
   for: [single, mjoint, mseparate, headhh, widow]
2013: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2014: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2015: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2016: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2017: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2018: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2019: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
Valid Range: min = AMT_CG_brk2 and max = 9e+99
Out-of-Range Action: error

Capital Gains And Dividends — AMT - Long Term Capital Gains And Qualified Dividends
tc Name: AMT_CG_rt4
Title: Long term capital gain and qualified dividends (AMT) rate 4
Description: The capital gain and dividends (stacked on top of regular income) that are above threshold 3 are taxed at this rate.
Has An Effect When Using:   PUF data: True   CPS data: False
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 1.0
2014: 1.0
2015: 1.0
2016: 1.0
2017: 1.0
2018: 1.0
2019: 1.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

-

Capital Gains And Dividends — Tax All Capital Gains And Dividends The Same As Regular Taxable Income
tc Name: CG_nodiff
TB Name: Long term capital gains and qualified dividends taxed no differently than regular taxable income
Description: Specifies whether or not long term capital gains and qualified dividends are taxed like regular taxable income.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: bool
Known Values:
2013: False
Valid Range: min = False and max = True
Out-of-Range Action: error

Capital Gains And Dividends — Tax All Capital Gains And Dividends The Same As Regular Taxable Income
tc Name: CG_ec
TB Name: Dollar amount of all capital gains and qualified dividends that are excluded from AGI.
Description: Positive value used only if long term capital gains and qualified dividends taxed no differently than regular taxable income.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
2019: 0.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

Capital Gains And Dividends — Tax All Capital Gains And Dividends The Same As Regular Taxable Income
tc Name: CG_reinvest_ec_rt
TB Name: Fraction of all capital gains and qualified dividends in excess of the dollar exclusion that are excluded from AGI.
Description: Positive value used only if long term capital gains and qualified dividends taxed no differently than regular taxable income. To limit the exclusion to capital gains and dividends invested within one year, set to statutory exclusion rate times the fraction of capital gains and qualified dividends in excess of the exclusion that are assumed to be reinvested within the year.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

+

Capital Gains And Dividends — Tax All Capital Gains And Dividends The Same As Regular Taxable Income
tc Name: CG_nodiff
Title: Long term capital gains and qualified dividends taxed no differently than regular taxable income
Description: Specifies whether or not long term capital gains and qualified dividends are taxed like regular taxable income.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: bool
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False
2018: False
2019: False
Valid Range: min = False and max = True
Out-of-Range Action: error

Capital Gains And Dividends — Tax All Capital Gains And Dividends The Same As Regular Taxable Income
tc Name: CG_ec
Title: Dollar amount of all capital gains and qualified dividends that are excluded from AGI.
Description: Positive value used only if long term capital gains and qualified dividends taxed no differently than regular taxable income.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
2019: 0.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

Capital Gains And Dividends — Tax All Capital Gains And Dividends The Same As Regular Taxable Income
tc Name: CG_reinvest_ec_rt
Title: Fraction of all capital gains and qualified dividends in excess of the dollar exclusion that are excluded from AGI.
Description: Positive value used only if long term capital gains and qualified dividends taxed no differently than regular taxable income. To limit the exclusion to capital gains and dividends invested within one year, set to statutory exclusion rate times the fraction of capital gains and qualified dividends in excess of the exclusion that are assumed to be reinvested within the year.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
2019: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

3k. Personal Income

-

Personal Income — Regular: Non-AMT, Non-Pass-Through
tc Name: II_rt1
TB Name: Personal income (regular/non-AMT/non-pass-through) tax rate 1
Description: The lowest tax rate, applied to the portion of taxable income below tax bracket 1.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.1
2014: 0.1
2015: 0.1
2016: 0.1
2017: 0.1
2018: 0.1
2019: 0.1
2020: 0.1
2021: 0.1
2022: 0.1
2023: 0.1
2024: 0.1
2025: 0.1
2026: 0.1
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Personal Income — Regular: Non-AMT, Non-Pass-Through
tc Name: II_brk1
TB Name: Personal income (regular/non-AMT/non-pass-through) tax bracket (upper threshold) 1
Description: Taxable income below this threshold is taxed at tax rate 1.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Value Type: float
Known Values:
2013: 8925.0 MARS=single
2013: 17850.0 MARS=mjoint
2013: 8925.0 MARS=mseparate
2013: 12750.0 MARS=headhh
2013: 17850.0 MARS=widow
2014: 9075.0 MARS=single
2014: 18150.0 MARS=mjoint
2014: 9075.0 MARS=mseparate
2014: 12950.0 MARS=headhh
2014: 18150.0 MARS=widow
2015: 9225.0 MARS=single
2015: 18450.0 MARS=mjoint
2015: 9225.0 MARS=mseparate
2015: 13150.0 MARS=headhh
2015: 18450.0 MARS=widow
2016: 9275.0 MARS=single
2016: 18550.0 MARS=mjoint
2016: 9275.0 MARS=mseparate
2016: 13250.0 MARS=headhh
2016: 18550.0 MARS=widow
2017: 9325.0 MARS=single
2017: 18650.0 MARS=mjoint
2017: 9325.0 MARS=mseparate
2017: 13350.0 MARS=headhh
2017: 18650.0 MARS=widow
2018: 9525.0 MARS=single
2018: 19050.0 MARS=mjoint
2018: 9525.0 MARS=mseparate
2018: 13600.0 MARS=headhh
2018: 19050.0 MARS=widow
2019: 9700.0 MARS=single
2019: 19400.0 MARS=mjoint
2019: 9700.0 MARS=mseparate
2019: 13850.0 MARS=headhh
2019: 19400.0 MARS=widow
2020: 9853.26 MARS=single
2020: 19706.52 MARS=mjoint
2020: 9853.26 MARS=mseparate
2020: 14068.83 MARS=headhh
2020: 19706.52 MARS=widow
2021: 10068.06 MARS=single
2021: 20136.12 MARS=mjoint
2021: 10068.06 MARS=mseparate
2021: 14375.53 MARS=headhh
2021: 20136.12 MARS=widow
2022: 10296.61 MARS=single
2022: 20593.21 MARS=mjoint
2022: 10296.61 MARS=mseparate
2022: 14701.86 MARS=headhh
2022: 20593.21 MARS=widow
2023: 10534.46 MARS=single
2023: 21068.92 MARS=mjoint
2023: 10534.46 MARS=mseparate
2023: 15041.47 MARS=headhh
2023: 21068.92 MARS=widow
2024: 10768.32 MARS=single
2024: 21536.65 MARS=mjoint
2024: 10768.32 MARS=mseparate
2024: 15375.39 MARS=headhh
2024: 21536.65 MARS=widow
2025: 11000.92 MARS=single
2025: 22001.84 MARS=mjoint
2025: 11000.92 MARS=mseparate
2025: 15707.5 MARS=headhh
2025: 22001.84 MARS=widow
2026: 11236.0 MARS=single
2026: 22472.0 MARS=mjoint
2026: 11236.0 MARS=mseparate
2026: 16086.0 MARS=headhh
2026: 22472.0 MARS=widow
Valid Range: min = 0 and max = II_brk2
Out-of-Range Action: error

Personal Income — Regular: Non-AMT, Non-Pass-Through
tc Name: II_rt2
TB Name: Personal income (regular/non-AMT/non-pass-through) tax rate 2
Description: The second lowest tax rate, applied to the portion of taxable income below tax bracket 2 and above tax bracket 1.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.15
2014: 0.15
2015: 0.15
2016: 0.15
2017: 0.15
2018: 0.12
2019: 0.12
2020: 0.12
2021: 0.12
2022: 0.12
2023: 0.12
2024: 0.12
2025: 0.12
2026: 0.15
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Personal Income — Regular: Non-AMT, Non-Pass-Through
tc Name: II_brk2
TB Name: Personal income (regular/non-AMT/non-pass-through) tax bracket (upper threshold) 2
Description: Income below this threshold and above tax bracket 1 is taxed at tax rate 2.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Value Type: float
Known Values:
2013: 36250.0 MARS=single
2013: 72500.0 MARS=mjoint
2013: 36250.0 MARS=mseparate
2013: 48600.0 MARS=headhh
2013: 72500.0 MARS=widow
2014: 36900.0 MARS=single
2014: 73800.0 MARS=mjoint
2014: 36900.0 MARS=mseparate
2014: 49400.0 MARS=headhh
2014: 73800.0 MARS=widow
2015: 37450.0 MARS=single
2015: 74900.0 MARS=mjoint
2015: 37450.0 MARS=mseparate
2015: 50200.0 MARS=headhh
2015: 74900.0 MARS=widow
2016: 37650.0 MARS=single
2016: 75300.0 MARS=mjoint
2016: 37650.0 MARS=mseparate
2016: 50400.0 MARS=headhh
2016: 75300.0 MARS=widow
2017: 37950.0 MARS=single
2017: 75900.0 MARS=mjoint
2017: 37950.0 MARS=mseparate
2017: 50800.0 MARS=headhh
2017: 75900.0 MARS=widow
2018: 38700.0 MARS=single
2018: 77400.0 MARS=mjoint
2018: 38700.0 MARS=mseparate
2018: 51800.0 MARS=headhh
2018: 77400.0 MARS=widow
2019: 39475.0 MARS=single
2019: 78950.0 MARS=mjoint
2019: 39475.0 MARS=mseparate
2019: 52850.0 MARS=headhh
2019: 78950.0 MARS=widow
2020: 40098.7 MARS=single
2020: 80197.41 MARS=mjoint
2020: 40098.7 MARS=mseparate
2020: 53685.03 MARS=headhh
2020: 80197.41 MARS=widow
2021: 40972.86 MARS=single
2021: 81945.71 MARS=mjoint
2021: 40972.86 MARS=mseparate
2021: 54855.36 MARS=headhh
2021: 81945.71 MARS=widow
2022: 41902.94 MARS=single
2022: 83805.88 MARS=mjoint
2022: 41902.94 MARS=mseparate
2022: 56100.58 MARS=headhh
2022: 83805.88 MARS=widow
2023: 42870.9 MARS=single
2023: 85741.8 MARS=mjoint
2023: 42870.9 MARS=mseparate
2023: 57396.5 MARS=headhh
2023: 85741.8 MARS=widow
2024: 43822.63 MARS=single
2024: 87645.26 MARS=mjoint
2024: 43822.63 MARS=mseparate
2024: 58670.71 MARS=headhh
2024: 87645.26 MARS=widow
2025: 44769.2 MARS=single
2025: 89538.4 MARS=mjoint
2025: 44769.2 MARS=mseparate
2025: 59937.99 MARS=headhh
2025: 89538.4 MARS=widow
2026: 45728.0 MARS=single
2026: 91455.0 MARS=mjoint
2026: 45728.0 MARS=mseparate
2026: 61211.0 MARS=headhh
2026: 91455.0 MARS=widow
Valid Range: min = II_brk1 and max = II_brk3
Out-of-Range Action: error

Personal Income — Regular: Non-AMT, Non-Pass-Through
tc Name: II_rt3
TB Name: Personal income (regular/non-AMT/non-pass-through) tax rate 3
Description: The third lowest tax rate, applied to the portion of taxable income below tax bracket 3 and above tax bracket 2.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.25
2014: 0.25
2015: 0.25
2016: 0.25
2017: 0.25
2018: 0.22
2019: 0.22
2020: 0.22
2021: 0.22
2022: 0.22
2023: 0.22
2024: 0.22
2025: 0.22
2026: 0.25
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Personal Income — Regular: Non-AMT, Non-Pass-Through
tc Name: II_brk3
TB Name: Personal income (regular/non-AMT/non-pass-through) tax bracket (upper threshold) 3
Description: Income below this threshold and above tax bracket 2 is taxed at tax rate 3.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Value Type: float
Known Values:
2013: 87850.0 MARS=single
2013: 146400.0 MARS=mjoint
2013: 73200.0 MARS=mseparate
2013: 125450.0 MARS=headhh
2013: 146400.0 MARS=widow
2014: 89350.0 MARS=single
2014: 148850.0 MARS=mjoint
2014: 74425.0 MARS=mseparate
2014: 127550.0 MARS=headhh
2014: 148850.0 MARS=widow
2015: 90750.0 MARS=single
2015: 151200.0 MARS=mjoint
2015: 75600.0 MARS=mseparate
2015: 129600.0 MARS=headhh
2015: 151200.0 MARS=widow
2016: 91150.0 MARS=single
2016: 151900.0 MARS=mjoint
2016: 75950.0 MARS=mseparate
2016: 130150.0 MARS=headhh
2016: 151900.0 MARS=widow
2017: 91900.0 MARS=single
2017: 153100.0 MARS=mjoint
2017: 76550.0 MARS=mseparate
2017: 131200.0 MARS=headhh
2017: 153100.0 MARS=widow
2018: 82500.0 MARS=single
2018: 165000.0 MARS=mjoint
2018: 82500.0 MARS=mseparate
2018: 82500.0 MARS=headhh
2018: 165000.0 MARS=widow
2019: 84200.0 MARS=single
2019: 168400.0 MARS=mjoint
2019: 84200.0 MARS=mseparate
2019: 84200.0 MARS=headhh
2019: 168400.0 MARS=widow
2020: 85530.36 MARS=single
2020: 171060.72 MARS=mjoint
2020: 85530.36 MARS=mseparate
2020: 85530.36 MARS=headhh
2020: 171060.72 MARS=widow
2021: 87394.92 MARS=single
2021: 174789.84 MARS=mjoint
2021: 87394.92 MARS=mseparate
2021: 87394.92 MARS=headhh
2021: 174789.84 MARS=widow
2022: 89378.79 MARS=single
2022: 178757.57 MARS=mjoint
2022: 89378.79 MARS=mseparate
2022: 89378.79 MARS=headhh
2022: 178757.57 MARS=widow
2023: 91443.44 MARS=single
2023: 182886.87 MARS=mjoint
2023: 91443.44 MARS=mseparate
2023: 91443.44 MARS=headhh
2023: 182886.87 MARS=widow
2024: 93473.48 MARS=single
2024: 186946.96 MARS=mjoint
2024: 93473.48 MARS=mseparate
2024: 93473.48 MARS=headhh
2024: 186946.96 MARS=widow
2025: 95492.51 MARS=single
2025: 190985.02 MARS=mjoint
2025: 95492.51 MARS=mseparate
2025: 95492.51 MARS=headhh
2025: 190985.02 MARS=widow
2026: 110735.0 MARS=single
2026: 184477.0 MARS=mjoint
2026: 92239.0 MARS=mseparate
2026: 158089.0 MARS=headhh
2026: 184477.0 MARS=widow
Valid Range: min = II_brk2 and max = II_brk4
Out-of-Range Action: error

Personal Income — Regular: Non-AMT, Non-Pass-Through
tc Name: II_rt4
TB Name: Personal income (regular/non-AMT/non-pass-through) tax rate 4
Description: The tax rate applied to the portion of taxable income below tax bracket 4 and above tax bracket 3.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.28
2014: 0.28
2015: 0.28
2016: 0.28
2017: 0.28
2018: 0.24
2019: 0.24
2020: 0.24
2021: 0.24
2022: 0.24
2023: 0.24
2024: 0.24
2025: 0.24
2026: 0.28
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Personal Income — Regular: Non-AMT, Non-Pass-Through
tc Name: II_brk4
TB Name: Personal income (regular/non-AMT/non-pass-through) tax bracket (upper threshold) 4
Description: Income below this threshold and above tax bracket 3 is taxed at tax rate 4.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Value Type: float
Known Values:
2013: 183250.0 MARS=single
2013: 223050.0 MARS=mjoint
2013: 111525.0 MARS=mseparate
2013: 203150.0 MARS=headhh
2013: 223050.0 MARS=widow
2014: 186350.0 MARS=single
2014: 226850.0 MARS=mjoint
2014: 113425.0 MARS=mseparate
2014: 206600.0 MARS=headhh
2014: 226850.0 MARS=widow
2015: 189300.0 MARS=single
2015: 230450.0 MARS=mjoint
2015: 115225.0 MARS=mseparate
2015: 209850.0 MARS=headhh
2015: 230450.0 MARS=widow
2016: 190150.0 MARS=single
2016: 231450.0 MARS=mjoint
2016: 115725.0 MARS=mseparate
2016: 210800.0 MARS=headhh
2016: 231450.0 MARS=widow
2017: 191650.0 MARS=single
2017: 233350.0 MARS=mjoint
2017: 116675.0 MARS=mseparate
2017: 212500.0 MARS=headhh
2017: 233350.0 MARS=widow
2018: 157500.0 MARS=single
2018: 315000.0 MARS=mjoint
2018: 157500.0 MARS=mseparate
2018: 157500.0 MARS=headhh
2018: 315000.0 MARS=widow
2019: 160725.0 MARS=single
2019: 321450.0 MARS=mjoint
2019: 160725.0 MARS=mseparate
2019: 160700.0 MARS=headhh
2019: 321450.0 MARS=widow
2020: 163264.46 MARS=single
2020: 326528.91 MARS=mjoint
2020: 163264.46 MARS=mseparate
2020: 163239.06 MARS=headhh
2020: 326528.91 MARS=widow
2021: 166823.62 MARS=single
2021: 333647.24 MARS=mjoint
2021: 166823.62 MARS=mseparate
2021: 166797.67 MARS=headhh
2021: 333647.24 MARS=widow
2022: 170610.52 MARS=single
2022: 341221.03 MARS=mjoint
2022: 170610.52 MARS=mseparate
2022: 170583.98 MARS=headhh
2022: 341221.03 MARS=widow
2023: 174551.62 MARS=single
2023: 349103.24 MARS=mjoint
2023: 174551.62 MARS=mseparate
2023: 174524.47 MARS=headhh
2023: 349103.24 MARS=widow
2024: 178426.67 MARS=single
2024: 356853.33 MARS=mjoint
2024: 178426.67 MARS=mseparate
2024: 178398.91 MARS=headhh
2024: 356853.33 MARS=widow
2025: 182280.68 MARS=single
2025: 364561.36 MARS=mjoint
2025: 182280.68 MARS=mseparate
2025: 182252.33 MARS=headhh
2025: 364561.36 MARS=widow
2026: 230928.0 MARS=single
2026: 281174.0 MARS=mjoint
2026: 140587.0 MARS=mseparate
2026: 256051.0 MARS=headhh
2026: 281174.0 MARS=widow
Valid Range: min = II_brk3 and max = II_brk5
Out-of-Range Action: error

Personal Income — Regular: Non-AMT, Non-Pass-Through
tc Name: II_rt5
TB Name: Personal income (regular/non-AMT/non-pass-through) tax rate 5
Description: The third highest tax rate, applied to the portion of taxable income below tax bracket 5 and above tax bracket 4.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.33
2014: 0.33
2015: 0.33
2016: 0.33
2017: 0.33
2018: 0.32
2019: 0.32
2020: 0.32
2021: 0.32
2022: 0.32
2023: 0.32
2024: 0.32
2025: 0.32
2026: 0.33
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Personal Income — Regular: Non-AMT, Non-Pass-Through
tc Name: II_brk5
TB Name: Personal income (regular/non-AMT/non-pass-through) tax bracket (upper threshold) 5
Description: Income below this threshold and above tax bracket 4 is taxed at tax rate 5.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Value Type: float
Known Values:
2013: 398350.0 MARS=single
2013: 398350.0 MARS=mjoint
2013: 199175.0 MARS=mseparate
2013: 398350.0 MARS=headhh
2013: 398350.0 MARS=widow
2014: 405100.0 MARS=single
2014: 405100.0 MARS=mjoint
2014: 202550.0 MARS=mseparate
2014: 405100.0 MARS=headhh
2014: 405100.0 MARS=widow
2015: 411500.0 MARS=single
2015: 411500.0 MARS=mjoint
2015: 205750.0 MARS=mseparate
2015: 411500.0 MARS=headhh
2015: 411500.0 MARS=widow
2016: 413350.0 MARS=single
2016: 413350.0 MARS=mjoint
2016: 206675.0 MARS=mseparate
2016: 413350.0 MARS=headhh
2016: 413350.0 MARS=widow
2017: 416700.0 MARS=single
2017: 416700.0 MARS=mjoint
2017: 208350.0 MARS=mseparate
2017: 416700.0 MARS=headhh
2017: 416700.0 MARS=widow
2018: 200000.0 MARS=single
2018: 400000.0 MARS=mjoint
2018: 200000.0 MARS=mseparate
2018: 200000.0 MARS=headhh
2018: 400000.0 MARS=widow
2019: 204100.0 MARS=single
2019: 408200.0 MARS=mjoint
2019: 204100.0 MARS=mseparate
2019: 204100.0 MARS=headhh
2019: 408200.0 MARS=widow
2020: 207324.78 MARS=single
2020: 414649.56 MARS=mjoint
2020: 207324.78 MARS=mseparate
2020: 207324.78 MARS=headhh
2020: 414649.56 MARS=widow
2021: 211844.46 MARS=single
2021: 423688.92 MARS=mjoint
2021: 211844.46 MARS=mseparate
2021: 211844.46 MARS=headhh
2021: 423688.92 MARS=widow
2022: 216653.33 MARS=single
2022: 433306.66 MARS=mjoint
2022: 216653.33 MARS=mseparate
2022: 216653.33 MARS=headhh
2022: 433306.66 MARS=widow
2023: 221658.02 MARS=single
2023: 443316.04 MARS=mjoint
2023: 221658.02 MARS=mseparate
2023: 221658.02 MARS=headhh
2023: 443316.04 MARS=widow
2024: 226578.83 MARS=single
2024: 453157.66 MARS=mjoint
2024: 226578.83 MARS=mseparate
2024: 226578.83 MARS=headhh
2024: 453157.66 MARS=widow
2025: 231472.93 MARS=single
2025: 462945.86 MARS=mjoint
2025: 231472.93 MARS=mseparate
2025: 231472.93 MARS=headhh
2025: 462945.86 MARS=widow
2026: 502101.0 MARS=single
2026: 502101.0 MARS=mjoint
2026: 251050.0 MARS=mseparate
2026: 502101.0 MARS=headhh
2026: 502101.0 MARS=widow
Valid Range: min = II_brk4 and max = II_brk6
Out-of-Range Action: error

Personal Income — Regular: Non-AMT, Non-Pass-Through
tc Name: II_rt6
TB Name: Personal income (regular/non-AMT/non-pass-through) tax rate 6
Description: The second higher tax rate, applied to the portion of taxable income below tax bracket 6 and above tax bracket 5.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.35
2014: 0.35
2015: 0.35
2016: 0.35
2017: 0.35
2018: 0.35
2019: 0.35
2020: 0.35
2021: 0.35
2022: 0.35
2023: 0.35
2024: 0.35
2025: 0.35
2026: 0.35
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Personal Income — Regular: Non-AMT, Non-Pass-Through
tc Name: II_brk6
TB Name: Personal income (regular/non-AMT/non-pass-through) tax bracket 6
Description: Income below this threshold and above tax bracket 5 is taxed at tax rate 6.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Value Type: float
Known Values:
2013: 400000.0 MARS=single
2013: 450000.0 MARS=mjoint
2013: 225000.0 MARS=mseparate
2013: 425000.0 MARS=headhh
2013: 450000.0 MARS=widow
2014: 406750.0 MARS=single
2014: 457600.0 MARS=mjoint
2014: 228800.0 MARS=mseparate
2014: 432200.0 MARS=headhh
2014: 457600.0 MARS=widow
2015: 413200.0 MARS=single
2015: 464850.0 MARS=mjoint
2015: 232425.0 MARS=mseparate
2015: 439000.0 MARS=headhh
2015: 464850.0 MARS=widow
2016: 415050.0 MARS=single
2016: 466950.0 MARS=mjoint
2016: 233475.0 MARS=mseparate
2016: 441000.0 MARS=headhh
2016: 466950.0 MARS=widow
2017: 418400.0 MARS=single
2017: 470700.0 MARS=mjoint
2017: 235350.0 MARS=mseparate
2017: 444550.0 MARS=headhh
2017: 470700.0 MARS=widow
2018: 500000.0 MARS=single
2018: 600000.0 MARS=mjoint
2018: 300000.0 MARS=mseparate
2018: 500000.0 MARS=headhh
2018: 600000.0 MARS=widow
2019: 510300.0 MARS=single
2019: 612350.0 MARS=mjoint
2019: 306175.0 MARS=mseparate
2019: 510300.0 MARS=headhh
2019: 612350.0 MARS=widow
2020: 518362.74 MARS=single
2020: 622025.13 MARS=mjoint
2020: 311012.56 MARS=mseparate
2020: 518362.74 MARS=headhh
2020: 622025.13 MARS=widow
2021: 529663.05 MARS=single
2021: 635585.28 MARS=mjoint
2021: 317792.64 MARS=mseparate
2021: 529663.05 MARS=headhh
2021: 635585.28 MARS=widow
2022: 541686.4 MARS=single
2022: 650013.06 MARS=mjoint
2022: 325006.53 MARS=mseparate
2022: 541686.4 MARS=headhh
2022: 650013.06 MARS=widow
2023: 554199.35 MARS=single
2023: 665028.37 MARS=mjoint
2023: 332514.18 MARS=mseparate
2023: 554199.35 MARS=headhh
2023: 665028.37 MARS=widow
2024: 566502.58 MARS=single
2024: 679792.0 MARS=mjoint
2024: 339896.0 MARS=mseparate
2024: 566502.58 MARS=headhh
2024: 679792.0 MARS=widow
2025: 578739.04 MARS=single
2025: 694475.5 MARS=mjoint
2025: 347237.75 MARS=mseparate
2025: 578739.04 MARS=headhh
2025: 694475.5 MARS=widow
2026: 504149.0 MARS=single
2026: 567168.0 MARS=mjoint
2026: 283584.0 MARS=mseparate
2026: 535659.0 MARS=headhh
2026: 567168.0 MARS=widow
Valid Range: min = II_brk5 and max = II_brk7
Out-of-Range Action: error

Personal Income — Regular: Non-AMT, Non-Pass-Through
tc Name: II_rt7
TB Name: Personal income (regular/non-AMT/non-pass-through) tax rate 7
Description: The tax rate applied to the portion of taxable income below tax bracket 7 and above tax bracket 6.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.396
2014: 0.396
2015: 0.396
2016: 0.396
2017: 0.396
2018: 0.37
2019: 0.37
2020: 0.37
2021: 0.37
2022: 0.37
2023: 0.37
2024: 0.37
2025: 0.37
2026: 0.396
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Personal Income — Regular: Non-AMT, Non-Pass-Through
tc Name: II_brk7
TB Name: Personal income (regular/non-AMT/non-pass-through) tax bracket 7
Description: Income below this threshold and above tax bracket 6 is taxed at tax rate 7; income above this threshold is taxed at tax rate 8. Default value is essentially infinity.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Value Type: float
Known Values:
2013: 9e+99 MARS=single
2013: 9e+99 MARS=mjoint
2013: 9e+99 MARS=mseparate
2013: 9e+99 MARS=headhh
2013: 9e+99 MARS=widow
2014: 9e+99 MARS=single
2014: 9e+99 MARS=mjoint
2014: 9e+99 MARS=mseparate
2014: 9e+99 MARS=headhh
2014: 9e+99 MARS=widow
2015: 9e+99 MARS=single
2015: 9e+99 MARS=mjoint
2015: 9e+99 MARS=mseparate
2015: 9e+99 MARS=headhh
2015: 9e+99 MARS=widow
2016: 9e+99 MARS=single
2016: 9e+99 MARS=mjoint
2016: 9e+99 MARS=mseparate
2016: 9e+99 MARS=headhh
2016: 9e+99 MARS=widow
2017: 9e+99 MARS=single
2017: 9e+99 MARS=mjoint
2017: 9e+99 MARS=mseparate
2017: 9e+99 MARS=headhh
2017: 9e+99 MARS=widow
2018: 9e+99 MARS=single
2018: 9e+99 MARS=mjoint
2018: 9e+99 MARS=mseparate
2018: 9e+99 MARS=headhh
2018: 9e+99 MARS=widow
2019: 9e+99 MARS=single
2019: 9e+99 MARS=mjoint
2019: 9e+99 MARS=mseparate
2019: 9e+99 MARS=headhh
2019: 9e+99 MARS=widow
2020: 9e+99 MARS=single
2020: 9e+99 MARS=mjoint
2020: 9e+99 MARS=mseparate
2020: 9e+99 MARS=headhh
2020: 9e+99 MARS=widow
2021: 9e+99 MARS=single
2021: 9e+99 MARS=mjoint
2021: 9e+99 MARS=mseparate
2021: 9e+99 MARS=headhh
2021: 9e+99 MARS=widow
2022: 9e+99 MARS=single
2022: 9e+99 MARS=mjoint
2022: 9e+99 MARS=mseparate
2022: 9e+99 MARS=headhh
2022: 9e+99 MARS=widow
2023: 9e+99 MARS=single
2023: 9e+99 MARS=mjoint
2023: 9e+99 MARS=mseparate
2023: 9e+99 MARS=headhh
2023: 9e+99 MARS=widow
2024: 9e+99 MARS=single
2024: 9e+99 MARS=mjoint
2024: 9e+99 MARS=mseparate
2024: 9e+99 MARS=headhh
2024: 9e+99 MARS=widow
2025: 9e+99 MARS=single
2025: 9e+99 MARS=mjoint
2025: 9e+99 MARS=mseparate
2025: 9e+99 MARS=headhh
2025: 9e+99 MARS=widow
2026: 9e+99 MARS=single
2026: 9e+99 MARS=mjoint
2026: 9e+99 MARS=mseparate
2026: 9e+99 MARS=headhh
2026: 9e+99 MARS=widow
Valid Range: min = II_brk6 and max = 9e+99
Out-of-Range Action: error

Personal Income — Regular: Non-AMT, Non-Pass-Through
tc Name: II_rt8
TB Name: Personal income (regular/non-AMT/non-pass-through) tax rate 8
Description: The tax rate applied to the portion of taxable income above tax bracket 7.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 1.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

+

Personal Income — Regular: Non-AMT, Non-Pass-Through
tc Name: II_rt1
Title: Personal income (regular/non-AMT/non-pass-through) tax rate 1
Description: The lowest tax rate, applied to the portion of taxable income below tax bracket 1.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.1
2014: 0.1
2015: 0.1
2016: 0.1
2017: 0.1
2018: 0.1
2019: 0.1
2020: 0.1
2021: 0.1
2022: 0.1
2023: 0.1
2024: 0.1
2025: 0.1
2026: 0.1
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Personal Income — Regular: Non-AMT, Non-Pass-Through
tc Name: II_brk1
Title: Personal income (regular/non-AMT/non-pass-through) tax bracket (upper threshold) 1
Description: Taxable income below this threshold is taxed at tax rate 1.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Value Type: float
Known Values:
   for: [single, mjoint, mseparate, headhh, widow]
2013: [8925.0, 17850.0, 8925.0, 12750.0, 17850.0]
2014: [9075.0, 18150.0, 9075.0, 12950.0, 18150.0]
2015: [9225.0, 18450.0, 9225.0, 13150.0, 18450.0]
2016: [9275.0, 18550.0, 9275.0, 13250.0, 18550.0]
2017: [9325.0, 18650.0, 9325.0, 13350.0, 18650.0]
2018: [9525.0, 19050.0, 9525.0, 13600.0, 19050.0]
2019: [9700.0, 19400.0, 9700.0, 13850.0, 19400.0]
2020: [9853.26, 19706.52, 9853.26, 14068.83, 19706.52]
2021: [10068.06, 20136.12, 10068.06, 14375.53, 20136.12]
2022: [10296.6, 20593.21, 10296.6, 14701.85, 20593.21]
2023: [10534.45, 21068.91, 10534.45, 15041.46, 21068.91]
2024: [10768.31, 21536.64, 10768.31, 15375.38, 21536.64]
2025: [11000.91, 22001.83, 11000.91, 15707.49, 22001.83]
2026: [11236.0, 22472.0, 11236.0, 16086.0, 22472.0]
Valid Range: min = 0 and max = II_brk2
Out-of-Range Action: error

Personal Income — Regular: Non-AMT, Non-Pass-Through
tc Name: II_rt2
Title: Personal income (regular/non-AMT/non-pass-through) tax rate 2
Description: The second lowest tax rate, applied to the portion of taxable income below tax bracket 2 and above tax bracket 1.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.15
2014: 0.15
2015: 0.15
2016: 0.15
2017: 0.15
2018: 0.12
2019: 0.12
2020: 0.12
2021: 0.12
2022: 0.12
2023: 0.12
2024: 0.12
2025: 0.12
2026: 0.15
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Personal Income — Regular: Non-AMT, Non-Pass-Through
tc Name: II_brk2
Title: Personal income (regular/non-AMT/non-pass-through) tax bracket (upper threshold) 2
Description: Income below this threshold and above tax bracket 1 is taxed at tax rate 2.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Value Type: float
Known Values:
   for: [single, mjoint, mseparate, headhh, widow]
2013: [36250.0, 72500.0, 36250.0, 48600.0, 72500.0]
2014: [36900.0, 73800.0, 36900.0, 49400.0, 73800.0]
2015: [37450.0, 74900.0, 37450.0, 50200.0, 74900.0]
2016: [37650.0, 75300.0, 37650.0, 50400.0, 75300.0]
2017: [37950.0, 75900.0, 37950.0, 50800.0, 75900.0]
2018: [38700.0, 77400.0, 38700.0, 51800.0, 77400.0]
2019: [39475.0, 78950.0, 39475.0, 52850.0, 78950.0]
2020: [40098.7, 80197.41, 40098.7, 53685.03, 80197.41]
2021: [40972.85, 81945.71, 40972.85, 54855.36, 81945.71]
2022: [41902.93, 83805.88, 41902.93, 56100.58, 83805.88]
2023: [42870.89, 85741.8, 42870.89, 57396.5, 85741.8]
2024: [43822.62, 87645.27, 43822.62, 58670.7, 87645.27]
2025: [44769.19, 89538.41, 44769.19, 59937.99, 89538.41]
2026: [45728.0, 91455.0, 45728.0, 61211.0, 91455.0]
Valid Range: min = II_brk1 and max = II_brk3
Out-of-Range Action: error

Personal Income — Regular: Non-AMT, Non-Pass-Through
tc Name: II_rt3
Title: Personal income (regular/non-AMT/non-pass-through) tax rate 3
Description: The third lowest tax rate, applied to the portion of taxable income below tax bracket 3 and above tax bracket 2.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.25
2014: 0.25
2015: 0.25
2016: 0.25
2017: 0.25
2018: 0.22
2019: 0.22
2020: 0.22
2021: 0.22
2022: 0.22
2023: 0.22
2024: 0.22
2025: 0.22
2026: 0.25
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Personal Income — Regular: Non-AMT, Non-Pass-Through
tc Name: II_brk3
Title: Personal income (regular/non-AMT/non-pass-through) tax bracket (upper threshold) 3
Description: Income below this threshold and above tax bracket 2 is taxed at tax rate 3.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Value Type: float
Known Values:
   for: [single, mjoint, mseparate, headhh, widow]
2013: [87850.0, 146400.0, 73200.0, 125450.0, 146400.0]
2014: [89350.0, 148850.0, 74425.0, 127550.0, 148850.0]
2015: [90750.0, 151200.0, 75600.0, 129600.0, 151200.0]
2016: [91150.0, 151900.0, 75950.0, 130150.0, 151900.0]
2017: [91900.0, 153100.0, 76550.0, 131200.0, 153100.0]
2018: [82500.0, 165000.0, 82500.0, 82500.0, 165000.0]
2019: [84200.0, 168400.0, 84200.0, 84200.0, 168400.0]
2020: [85530.36, 171060.72, 85530.36, 85530.36, 171060.72]
2021: [87394.92, 174789.84, 87394.92, 87394.92, 174789.84]
2022: [89378.78, 178757.57, 89378.78, 89378.78, 178757.57]
2023: [91443.43, 182886.87, 91443.43, 91443.43, 182886.87]
2024: [93473.47, 186946.96, 93473.47, 93473.47, 186946.96]
2025: [95492.5, 190985.01, 95492.5, 95492.5, 190985.01]
2026: [110735.0, 184477.0, 92239.0, 158089.0, 184477.0]
Valid Range: min = II_brk2 and max = II_brk4
Out-of-Range Action: error

Personal Income — Regular: Non-AMT, Non-Pass-Through
tc Name: II_rt4
Title: Personal income (regular/non-AMT/non-pass-through) tax rate 4
Description: The tax rate applied to the portion of taxable income below tax bracket 4 and above tax bracket 3.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.28
2014: 0.28
2015: 0.28
2016: 0.28
2017: 0.28
2018: 0.24
2019: 0.24
2020: 0.24
2021: 0.24
2022: 0.24
2023: 0.24
2024: 0.24
2025: 0.24
2026: 0.28
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Personal Income — Regular: Non-AMT, Non-Pass-Through
tc Name: II_brk4
Title: Personal income (regular/non-AMT/non-pass-through) tax bracket (upper threshold) 4
Description: Income below this threshold and above tax bracket 3 is taxed at tax rate 4.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Value Type: float
Known Values:
   for: [single, mjoint, mseparate, headhh, widow]
2013: [183250.0, 223050.0, 111525.0, 203150.0, 223050.0]
2014: [186350.0, 226850.0, 113425.0, 206600.0, 226850.0]
2015: [189300.0, 230450.0, 115225.0, 209850.0, 230450.0]
2016: [190150.0, 231450.0, 115725.0, 210800.0, 231450.0]
2017: [191650.0, 233350.0, 116675.0, 212500.0, 233350.0]
2018: [157500.0, 315000.0, 157500.0, 157500.0, 315000.0]
2019: [160725.0, 321450.0, 160725.0, 160700.0, 321450.0]
2020: [163264.46, 326528.91, 163264.46, 163239.06, 326528.91]
2021: [166823.63, 333647.24, 166823.63, 166797.67, 333647.24]
2022: [170610.53, 341221.03, 170610.53, 170583.98, 341221.03]
2023: [174551.63, 349103.24, 174551.63, 174524.47, 349103.24]
2024: [178426.68, 356853.33, 178426.68, 178398.91, 356853.33]
2025: [182280.7, 364561.36, 182280.7, 182252.33, 364561.36]
2026: [230928.0, 281174.0, 140587.0, 256051.0, 281174.0]
Valid Range: min = II_brk3 and max = II_brk5
Out-of-Range Action: error

Personal Income — Regular: Non-AMT, Non-Pass-Through
tc Name: II_rt5
Title: Personal income (regular/non-AMT/non-pass-through) tax rate 5
Description: The third highest tax rate, applied to the portion of taxable income below tax bracket 5 and above tax bracket 4.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.33
2014: 0.33
2015: 0.33
2016: 0.33
2017: 0.33
2018: 0.32
2019: 0.32
2020: 0.32
2021: 0.32
2022: 0.32
2023: 0.32
2024: 0.32
2025: 0.32
2026: 0.33
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Personal Income — Regular: Non-AMT, Non-Pass-Through
tc Name: II_brk5
Title: Personal income (regular/non-AMT/non-pass-through) tax bracket (upper threshold) 5
Description: Income below this threshold and above tax bracket 4 is taxed at tax rate 5.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Value Type: float
Known Values:
   for: [single, mjoint, mseparate, headhh, widow]
2013: [398350.0, 398350.0, 199175.0, 398350.0, 398350.0]
2014: [405100.0, 405100.0, 202550.0, 405100.0, 405100.0]
2015: [411500.0, 411500.0, 205750.0, 411500.0, 411500.0]
2016: [413350.0, 413350.0, 206675.0, 413350.0, 413350.0]
2017: [416700.0, 416700.0, 208350.0, 416700.0, 416700.0]
2018: [200000.0, 400000.0, 200000.0, 200000.0, 400000.0]
2019: [204100.0, 408200.0, 204100.0, 204100.0, 408200.0]
2020: [207324.78, 414649.56, 207324.78, 207324.78, 414649.56]
2021: [211844.46, 423688.92, 211844.46, 211844.46, 423688.92]
2022: [216653.33, 433306.66, 216653.33, 216653.33, 433306.66]
2023: [221658.02, 443316.04, 221658.02, 221658.02, 443316.04]
2024: [226578.83, 453157.66, 226578.83, 226578.83, 453157.66]
2025: [231472.93, 462945.87, 231472.93, 231472.93, 462945.87]
2026: [502101.0, 502101.0, 251050.0, 502101.0, 502101.0]
Valid Range: min = II_brk4 and max = II_brk6
Out-of-Range Action: error

Personal Income — Regular: Non-AMT, Non-Pass-Through
tc Name: II_rt6
Title: Personal income (regular/non-AMT/non-pass-through) tax rate 6
Description: The second higher tax rate, applied to the portion of taxable income below tax bracket 6 and above tax bracket 5.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.35
2014: 0.35
2015: 0.35
2016: 0.35
2017: 0.35
2018: 0.35
2019: 0.35
2020: 0.35
2021: 0.35
2022: 0.35
2023: 0.35
2024: 0.35
2025: 0.35
2026: 0.35
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Personal Income — Regular: Non-AMT, Non-Pass-Through
tc Name: II_brk6
Title: Personal income (regular/non-AMT/non-pass-through) tax bracket 6
Description: Income below this threshold and above tax bracket 5 is taxed at tax rate 6.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Value Type: float
Known Values:
   for: [single, mjoint, mseparate, headhh, widow]
2013: [400000.0, 450000.0, 225000.0, 425000.0, 450000.0]
2014: [406750.0, 457600.0, 228800.0, 432200.0, 457600.0]
2015: [413200.0, 464850.0, 232425.0, 439000.0, 464850.0]
2016: [415050.0, 466950.0, 233475.0, 441000.0, 466950.0]
2017: [418400.0, 470700.0, 235350.0, 444550.0, 470700.0]
2018: [500000.0, 600000.0, 300000.0, 500000.0, 600000.0]
2019: [510300.0, 612350.0, 306175.0, 510300.0, 612350.0]
2020: [518362.74, 622025.13, 311012.56, 518362.74, 622025.13]
2021: [529663.05, 635585.28, 317792.63, 529663.05, 635585.28]
2022: [541686.4, 650013.07, 325006.52, 541686.4, 650013.07]
2023: [554199.36, 665028.37, 332514.17, 554199.36, 665028.37]
2024: [566502.59, 679792.0, 339895.98, 566502.59, 679792.0]
2025: [578739.05, 694475.51, 347237.73, 578739.05, 694475.51]
2026: [504149.0, 567168.0, 283584.0, 535659.0, 567168.0]
Valid Range: min = II_brk5 and max = II_brk7
Out-of-Range Action: error

Personal Income — Regular: Non-AMT, Non-Pass-Through
tc Name: II_rt7
Title: Personal income (regular/non-AMT/non-pass-through) tax rate 7
Description: The tax rate applied to the portion of taxable income below tax bracket 7 and above tax bracket 6.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.396
2014: 0.396
2015: 0.396
2016: 0.396
2017: 0.396
2018: 0.37
2019: 0.37
2020: 0.37
2021: 0.37
2022: 0.37
2023: 0.37
2024: 0.37
2025: 0.37
2026: 0.396
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Personal Income — Regular: Non-AMT, Non-Pass-Through
tc Name: II_brk7
Title: Personal income (regular/non-AMT/non-pass-through) tax bracket 7
Description: Income below this threshold and above tax bracket 6 is taxed at tax rate 7; income above this threshold is taxed at tax rate 8. Default value is essentially infinity.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Value Type: float
Known Values:
   for: [single, mjoint, mseparate, headhh, widow]
2013: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2014: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2015: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2016: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2017: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2018: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2019: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
Valid Range: min = II_brk6 and max = 9e+99
Out-of-Range Action: error

Personal Income — Regular: Non-AMT, Non-Pass-Through
tc Name: II_rt8
Title: Personal income (regular/non-AMT/non-pass-through) tax rate 8
Description: The tax rate applied to the portion of taxable income above tax bracket 7.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 1.0
2014: 1.0
2015: 1.0
2016: 1.0
2017: 1.0
2018: 1.0
2019: 1.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

-

Personal Income — Pass-Through
tc Name: PT_rt1
TB Name: Pass-through income tax rate 1
Description: The lowest tax rate, applied to the portion of income from sole proprietorships, partnerships and S-corporations below tax bracket 1.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.1
2014: 0.1
2015: 0.1
2016: 0.1
2017: 0.1
2018: 0.1
2019: 0.1
2020: 0.1
2021: 0.1
2022: 0.1
2023: 0.1
2024: 0.1
2025: 0.1
2026: 0.1
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Personal Income — Pass-Through
tc Name: PT_brk1
TB Name: Pass-through income tax bracket (upper threshold) 1
Description: Income from sole proprietorships, partnerships and S-corporations below this threshold is taxed at tax rate 1.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Value Type: float
Known Values:
2013: 8925.0 MARS=single
2013: 17850.0 MARS=mjoint
2013: 8925.0 MARS=mseparate
2013: 12750.0 MARS=headhh
2013: 17850.0 MARS=widow
2014: 9075.0 MARS=single
2014: 18150.0 MARS=mjoint
2014: 9075.0 MARS=mseparate
2014: 12950.0 MARS=headhh
2014: 18150.0 MARS=widow
2015: 9225.0 MARS=single
2015: 18450.0 MARS=mjoint
2015: 9225.0 MARS=mseparate
2015: 13150.0 MARS=headhh
2015: 18450.0 MARS=widow
2016: 9275.0 MARS=single
2016: 18550.0 MARS=mjoint
2016: 9275.0 MARS=mseparate
2016: 13250.0 MARS=headhh
2016: 18550.0 MARS=widow
2017: 9325.0 MARS=single
2017: 18650.0 MARS=mjoint
2017: 9325.0 MARS=mseparate
2017: 13350.0 MARS=headhh
2017: 18650.0 MARS=widow
2018: 9525.0 MARS=single
2018: 19050.0 MARS=mjoint
2018: 9525.0 MARS=mseparate
2018: 13600.0 MARS=headhh
2018: 19050.0 MARS=widow
2019: 9700.0 MARS=single
2019: 19400.0 MARS=mjoint
2019: 9700.0 MARS=mseparate
2019: 13850.0 MARS=headhh
2019: 19400.0 MARS=widow
2020: 9853.26 MARS=single
2020: 19706.52 MARS=mjoint
2020: 9853.26 MARS=mseparate
2020: 14068.83 MARS=headhh
2020: 19706.52 MARS=widow
2021: 10068.06 MARS=single
2021: 20136.12 MARS=mjoint
2021: 10068.06 MARS=mseparate
2021: 14375.53 MARS=headhh
2021: 20136.12 MARS=widow
2022: 10296.61 MARS=single
2022: 20593.21 MARS=mjoint
2022: 10296.61 MARS=mseparate
2022: 14701.86 MARS=headhh
2022: 20593.21 MARS=widow
2023: 10534.46 MARS=single
2023: 21068.92 MARS=mjoint
2023: 10534.46 MARS=mseparate
2023: 15041.47 MARS=headhh
2023: 21068.92 MARS=widow
2024: 10768.32 MARS=single
2024: 21536.65 MARS=mjoint
2024: 10768.32 MARS=mseparate
2024: 15375.39 MARS=headhh
2024: 21536.65 MARS=widow
2025: 11000.92 MARS=single
2025: 22001.84 MARS=mjoint
2025: 11000.92 MARS=mseparate
2025: 15707.5 MARS=headhh
2025: 22001.84 MARS=widow
2026: 11236.0 MARS=single
2026: 22472.0 MARS=mjoint
2026: 11236.0 MARS=mseparate
2026: 16086.0 MARS=headhh
2026: 22472.0 MARS=widow
Valid Range: min = 0 and max = PT_brk2
Out-of-Range Action: error

Personal Income — Pass-Through
tc Name: PT_rt2
TB Name: Pass-through income tax rate 2
Description: The second lowest tax rate, applied to the portion of income from sole proprietorships, partnerships and S-corporations below tax bracket 2 and above tax bracket 1.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.15
2014: 0.15
2015: 0.15
2016: 0.15
2017: 0.15
2018: 0.12
2019: 0.12
2020: 0.12
2021: 0.12
2022: 0.12
2023: 0.12
2024: 0.12
2025: 0.12
2026: 0.15
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Personal Income — Pass-Through
tc Name: PT_brk2
TB Name: Pass-through income tax bracket (upper threshold) 2
Description: Income from sole proprietorships, partnerships and S-corporations below this threshold and above tax bracket 1 is taxed at tax rate 2.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Value Type: float
Known Values:
2013: 36250.0 MARS=single
2013: 72500.0 MARS=mjoint
2013: 36250.0 MARS=mseparate
2013: 48600.0 MARS=headhh
2013: 72500.0 MARS=widow
2014: 36900.0 MARS=single
2014: 73800.0 MARS=mjoint
2014: 36900.0 MARS=mseparate
2014: 49400.0 MARS=headhh
2014: 73800.0 MARS=widow
2015: 37450.0 MARS=single
2015: 74900.0 MARS=mjoint
2015: 37450.0 MARS=mseparate
2015: 50200.0 MARS=headhh
2015: 74900.0 MARS=widow
2016: 37650.0 MARS=single
2016: 75300.0 MARS=mjoint
2016: 37650.0 MARS=mseparate
2016: 50400.0 MARS=headhh
2016: 75300.0 MARS=widow
2017: 37950.0 MARS=single
2017: 75900.0 MARS=mjoint
2017: 37950.0 MARS=mseparate
2017: 50800.0 MARS=headhh
2017: 75900.0 MARS=widow
2018: 38700.0 MARS=single
2018: 77400.0 MARS=mjoint
2018: 38700.0 MARS=mseparate
2018: 51800.0 MARS=headhh
2018: 77400.0 MARS=widow
2019: 39475.0 MARS=single
2019: 78950.0 MARS=mjoint
2019: 39475.0 MARS=mseparate
2019: 52850.0 MARS=headhh
2019: 78950.0 MARS=widow
2020: 40098.7 MARS=single
2020: 80197.41 MARS=mjoint
2020: 40098.7 MARS=mseparate
2020: 53685.03 MARS=headhh
2020: 80197.41 MARS=widow
2021: 40972.86 MARS=single
2021: 81945.71 MARS=mjoint
2021: 40972.86 MARS=mseparate
2021: 54855.36 MARS=headhh
2021: 81945.71 MARS=widow
2022: 41902.94 MARS=single
2022: 83805.88 MARS=mjoint
2022: 41902.94 MARS=mseparate
2022: 56100.58 MARS=headhh
2022: 83805.88 MARS=widow
2023: 42870.9 MARS=single
2023: 85741.8 MARS=mjoint
2023: 42870.9 MARS=mseparate
2023: 57396.5 MARS=headhh
2023: 85741.8 MARS=widow
2024: 43822.63 MARS=single
2024: 87645.26 MARS=mjoint
2024: 43822.63 MARS=mseparate
2024: 58670.71 MARS=headhh
2024: 87645.26 MARS=widow
2025: 44769.2 MARS=single
2025: 89538.4 MARS=mjoint
2025: 44769.2 MARS=mseparate
2025: 59937.99 MARS=headhh
2025: 89538.4 MARS=widow
2026: 45728.0 MARS=single
2026: 91455.0 MARS=mjoint
2026: 45728.0 MARS=mseparate
2026: 61211.0 MARS=headhh
2026: 91455.0 MARS=widow
Valid Range: min = PT_brk1 and max = PT_brk3
Out-of-Range Action: error

Personal Income — Pass-Through
tc Name: PT_rt3
TB Name: Pass-through income tax rate 3
Description: The third lowest tax rate, applied to the portion of income from sole proprietorships, partnerships and S-corporations below tax bracket 3 and above tax bracket 2.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.25
2014: 0.25
2015: 0.25
2016: 0.25
2017: 0.25
2018: 0.22
2019: 0.22
2020: 0.22
2021: 0.22
2022: 0.22
2023: 0.22
2024: 0.22
2025: 0.22
2026: 0.25
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Personal Income — Pass-Through
tc Name: PT_brk3
TB Name: Pass-through income tax bracket (upper threshold) 3
Description: Income from sole proprietorships, partnerships and S-corporations below this threshold and above tax bracket 2 is taxed at tax rate 3.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Value Type: float
Known Values:
2013: 87850.0 MARS=single
2013: 146400.0 MARS=mjoint
2013: 73200.0 MARS=mseparate
2013: 125450.0 MARS=headhh
2013: 146400.0 MARS=widow
2014: 89350.0 MARS=single
2014: 148850.0 MARS=mjoint
2014: 74425.0 MARS=mseparate
2014: 127550.0 MARS=headhh
2014: 148850.0 MARS=widow
2015: 90750.0 MARS=single
2015: 151200.0 MARS=mjoint
2015: 75600.0 MARS=mseparate
2015: 129600.0 MARS=headhh
2015: 151200.0 MARS=widow
2016: 91150.0 MARS=single
2016: 151900.0 MARS=mjoint
2016: 75950.0 MARS=mseparate
2016: 130150.0 MARS=headhh
2016: 151900.0 MARS=widow
2017: 91900.0 MARS=single
2017: 153100.0 MARS=mjoint
2017: 76550.0 MARS=mseparate
2017: 131200.0 MARS=headhh
2017: 153100.0 MARS=widow
2018: 82500.0 MARS=single
2018: 165000.0 MARS=mjoint
2018: 82500.0 MARS=mseparate
2018: 82500.0 MARS=headhh
2018: 165000.0 MARS=widow
2019: 84200.0 MARS=single
2019: 168400.0 MARS=mjoint
2019: 84200.0 MARS=mseparate
2019: 84200.0 MARS=headhh
2019: 168400.0 MARS=widow
2020: 85530.36 MARS=single
2020: 171060.72 MARS=mjoint
2020: 85530.36 MARS=mseparate
2020: 85530.36 MARS=headhh
2020: 171060.72 MARS=widow
2021: 87394.92 MARS=single
2021: 174789.84 MARS=mjoint
2021: 87394.92 MARS=mseparate
2021: 87394.92 MARS=headhh
2021: 174789.84 MARS=widow
2022: 89378.79 MARS=single
2022: 178757.57 MARS=mjoint
2022: 89378.79 MARS=mseparate
2022: 89378.79 MARS=headhh
2022: 178757.57 MARS=widow
2023: 91443.44 MARS=single
2023: 182886.87 MARS=mjoint
2023: 91443.44 MARS=mseparate
2023: 91443.44 MARS=headhh
2023: 182886.87 MARS=widow
2024: 93473.48 MARS=single
2024: 186946.96 MARS=mjoint
2024: 93473.48 MARS=mseparate
2024: 93473.48 MARS=headhh
2024: 186946.96 MARS=widow
2025: 95492.51 MARS=single
2025: 190985.02 MARS=mjoint
2025: 95492.51 MARS=mseparate
2025: 95492.51 MARS=headhh
2025: 190985.02 MARS=widow
2026: 110735.0 MARS=single
2026: 184477.0 MARS=mjoint
2026: 92239.0 MARS=mseparate
2026: 158089.0 MARS=headhh
2026: 184477.0 MARS=widow
Valid Range: min = PT_brk2 and max = PT_brk4
Out-of-Range Action: error

Personal Income — Pass-Through
tc Name: PT_rt4
TB Name: Pass-through income tax rate 4
Description: The tax rate applied to the portion of income from sole proprietorships, partnerships and S-corporations below tax bracket 4 and above tax bracket 3.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.28
2014: 0.28
2015: 0.28
2016: 0.28
2017: 0.28
2018: 0.24
2019: 0.24
2020: 0.24
2021: 0.24
2022: 0.24
2023: 0.24
2024: 0.24
2025: 0.24
2026: 0.28
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Personal Income — Pass-Through
tc Name: PT_brk4
TB Name: Pass-through income tax bracket (upper threshold) 4
Description: Income from sole proprietorships, partnerships and S-corporations below this threshold and above tax bracket 3 is taxed at tax rate 4.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Value Type: float
Known Values:
2013: 183250.0 MARS=single
2013: 223050.0 MARS=mjoint
2013: 111525.0 MARS=mseparate
2013: 203150.0 MARS=headhh
2013: 223050.0 MARS=widow
2014: 186350.0 MARS=single
2014: 226850.0 MARS=mjoint
2014: 113425.0 MARS=mseparate
2014: 206600.0 MARS=headhh
2014: 226850.0 MARS=widow
2015: 189300.0 MARS=single
2015: 230450.0 MARS=mjoint
2015: 115225.0 MARS=mseparate
2015: 209850.0 MARS=headhh
2015: 230450.0 MARS=widow
2016: 190150.0 MARS=single
2016: 231450.0 MARS=mjoint
2016: 115725.0 MARS=mseparate
2016: 210800.0 MARS=headhh
2016: 231450.0 MARS=widow
2017: 191650.0 MARS=single
2017: 233350.0 MARS=mjoint
2017: 116675.0 MARS=mseparate
2017: 212500.0 MARS=headhh
2017: 233350.0 MARS=widow
2018: 157500.0 MARS=single
2018: 315000.0 MARS=mjoint
2018: 157500.0 MARS=mseparate
2018: 157500.0 MARS=headhh
2018: 315000.0 MARS=widow
2019: 160725.0 MARS=single
2019: 321450.0 MARS=mjoint
2019: 160725.0 MARS=mseparate
2019: 160700.0 MARS=headhh
2019: 321450.0 MARS=widow
2020: 163264.46 MARS=single
2020: 326528.91 MARS=mjoint
2020: 163264.46 MARS=mseparate
2020: 163239.06 MARS=headhh
2020: 326528.91 MARS=widow
2021: 166823.62 MARS=single
2021: 333647.24 MARS=mjoint
2021: 166823.62 MARS=mseparate
2021: 166797.67 MARS=headhh
2021: 333647.24 MARS=widow
2022: 170610.52 MARS=single
2022: 341221.03 MARS=mjoint
2022: 170610.52 MARS=mseparate
2022: 170583.98 MARS=headhh
2022: 341221.03 MARS=widow
2023: 174551.62 MARS=single
2023: 349103.24 MARS=mjoint
2023: 174551.62 MARS=mseparate
2023: 174524.47 MARS=headhh
2023: 349103.24 MARS=widow
2024: 178426.67 MARS=single
2024: 356853.33 MARS=mjoint
2024: 178426.67 MARS=mseparate
2024: 178398.91 MARS=headhh
2024: 356853.33 MARS=widow
2025: 182280.68 MARS=single
2025: 364561.36 MARS=mjoint
2025: 182280.68 MARS=mseparate
2025: 182252.33 MARS=headhh
2025: 364561.36 MARS=widow
2026: 230928.0 MARS=single
2026: 281174.0 MARS=mjoint
2026: 140587.0 MARS=mseparate
2026: 256051.0 MARS=headhh
2026: 281174.0 MARS=widow
Valid Range: min = PT_brk3 and max = PT_brk5
Out-of-Range Action: error

Personal Income — Pass-Through
tc Name: PT_rt5
TB Name: Pass-through income tax rate 5
Description: The third highest tax rate, applied to the portion of income from sole proprietorships, partnerships and S-corporations below tax bracket 5 and above tax bracket 4.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.33
2014: 0.33
2015: 0.33
2016: 0.33
2017: 0.33
2018: 0.32
2019: 0.32
2020: 0.32
2021: 0.32
2022: 0.32
2023: 0.32
2024: 0.32
2025: 0.32
2026: 0.33
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Personal Income — Pass-Through
tc Name: PT_brk5
TB Name: Pass-through income tax bracket (upper threshold) 5
Description: Income from sole proprietorships, partnerships and S-corporations below this threshold and above tax bracket 4 is taxed at tax rate 5.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Value Type: float
Known Values:
2013: 398350.0 MARS=single
2013: 398350.0 MARS=mjoint
2013: 199175.0 MARS=mseparate
2013: 398350.0 MARS=headhh
2013: 398350.0 MARS=widow
2014: 405100.0 MARS=single
2014: 405100.0 MARS=mjoint
2014: 202550.0 MARS=mseparate
2014: 405100.0 MARS=headhh
2014: 405100.0 MARS=widow
2015: 411500.0 MARS=single
2015: 411500.0 MARS=mjoint
2015: 205750.0 MARS=mseparate
2015: 411500.0 MARS=headhh
2015: 411500.0 MARS=widow
2016: 413350.0 MARS=single
2016: 413350.0 MARS=mjoint
2016: 206675.0 MARS=mseparate
2016: 413350.0 MARS=headhh
2016: 413350.0 MARS=widow
2017: 416700.0 MARS=single
2017: 416700.0 MARS=mjoint
2017: 208350.0 MARS=mseparate
2017: 416700.0 MARS=headhh
2017: 416700.0 MARS=widow
2018: 200000.0 MARS=single
2018: 400000.0 MARS=mjoint
2018: 200000.0 MARS=mseparate
2018: 200000.0 MARS=headhh
2018: 400000.0 MARS=widow
2019: 204100.0 MARS=single
2019: 408200.0 MARS=mjoint
2019: 204100.0 MARS=mseparate
2019: 204100.0 MARS=headhh
2019: 408200.0 MARS=widow
2020: 207324.78 MARS=single
2020: 414649.56 MARS=mjoint
2020: 207324.78 MARS=mseparate
2020: 207324.78 MARS=headhh
2020: 414649.56 MARS=widow
2021: 211844.46 MARS=single
2021: 423688.92 MARS=mjoint
2021: 211844.46 MARS=mseparate
2021: 211844.46 MARS=headhh
2021: 423688.92 MARS=widow
2022: 216653.33 MARS=single
2022: 433306.66 MARS=mjoint
2022: 216653.33 MARS=mseparate
2022: 216653.33 MARS=headhh
2022: 433306.66 MARS=widow
2023: 221658.02 MARS=single
2023: 443316.04 MARS=mjoint
2023: 221658.02 MARS=mseparate
2023: 221658.02 MARS=headhh
2023: 443316.04 MARS=widow
2024: 226578.83 MARS=single
2024: 453157.66 MARS=mjoint
2024: 226578.83 MARS=mseparate
2024: 226578.83 MARS=headhh
2024: 453157.66 MARS=widow
2025: 231472.93 MARS=single
2025: 462945.86 MARS=mjoint
2025: 231472.93 MARS=mseparate
2025: 231472.93 MARS=headhh
2025: 462945.86 MARS=widow
2026: 502101.0 MARS=single
2026: 502101.0 MARS=mjoint
2026: 251050.0 MARS=mseparate
2026: 502101.0 MARS=headhh
2026: 502101.0 MARS=widow
Valid Range: min = PT_brk4 and max = PT_brk6
Out-of-Range Action: error

Personal Income — Pass-Through
tc Name: PT_rt6
TB Name: Pass-through income tax rate 6
Description: The second higher tax rate, applied to the portion of income from sole proprietorships, partnerships and S-corporations below tax bracket 6 and above tax bracket 5.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.35
2014: 0.35
2015: 0.35
2016: 0.35
2017: 0.35
2018: 0.35
2019: 0.35
2020: 0.35
2021: 0.35
2022: 0.35
2023: 0.35
2024: 0.35
2025: 0.35
2026: 0.35
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Personal Income — Pass-Through
tc Name: PT_brk6
TB Name: Pass-through income tax bracket (upper threshold) 6
Description: Income from sole proprietorships, partnerships and S-corporations below this threshold and above tax bracket 5 is taxed at tax rate 6.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Value Type: float
Known Values:
2013: 400000.0 MARS=single
2013: 450000.0 MARS=mjoint
2013: 225000.0 MARS=mseparate
2013: 425000.0 MARS=headhh
2013: 450000.0 MARS=widow
2014: 406750.0 MARS=single
2014: 457600.0 MARS=mjoint
2014: 228800.0 MARS=mseparate
2014: 432200.0 MARS=headhh
2014: 457600.0 MARS=widow
2015: 413200.0 MARS=single
2015: 464850.0 MARS=mjoint
2015: 232425.0 MARS=mseparate
2015: 439000.0 MARS=headhh
2015: 464850.0 MARS=widow
2016: 415050.0 MARS=single
2016: 466950.0 MARS=mjoint
2016: 233475.0 MARS=mseparate
2016: 441000.0 MARS=headhh
2016: 466950.0 MARS=widow
2017: 418400.0 MARS=single
2017: 470700.0 MARS=mjoint
2017: 235350.0 MARS=mseparate
2017: 444550.0 MARS=headhh
2017: 470700.0 MARS=widow
2018: 500000.0 MARS=single
2018: 600000.0 MARS=mjoint
2018: 300000.0 MARS=mseparate
2018: 500000.0 MARS=headhh
2018: 600000.0 MARS=widow
2019: 510300.0 MARS=single
2019: 612350.0 MARS=mjoint
2019: 306175.0 MARS=mseparate
2019: 510300.0 MARS=headhh
2019: 612350.0 MARS=widow
2020: 518362.74 MARS=single
2020: 622025.13 MARS=mjoint
2020: 311012.56 MARS=mseparate
2020: 518362.74 MARS=headhh
2020: 622025.13 MARS=widow
2021: 529663.05 MARS=single
2021: 635585.28 MARS=mjoint
2021: 317792.64 MARS=mseparate
2021: 529663.05 MARS=headhh
2021: 635585.28 MARS=widow
2022: 541686.4 MARS=single
2022: 650013.06 MARS=mjoint
2022: 325006.53 MARS=mseparate
2022: 541686.4 MARS=headhh
2022: 650013.06 MARS=widow
2023: 554199.35 MARS=single
2023: 665028.37 MARS=mjoint
2023: 332514.18 MARS=mseparate
2023: 554199.35 MARS=headhh
2023: 665028.37 MARS=widow
2024: 566502.58 MARS=single
2024: 679792.0 MARS=mjoint
2024: 339896.0 MARS=mseparate
2024: 566502.58 MARS=headhh
2024: 679792.0 MARS=widow
2025: 578739.04 MARS=single
2025: 694475.5 MARS=mjoint
2025: 347237.75 MARS=mseparate
2025: 578739.04 MARS=headhh
2025: 694475.5 MARS=widow
2026: 504149.0 MARS=single
2026: 567168.0 MARS=mjoint
2026: 283584.0 MARS=mseparate
2026: 535659.0 MARS=headhh
2026: 567168.0 MARS=widow
Valid Range: min = PT_brk5 and max = PT_brk7
Out-of-Range Action: error

Personal Income — Pass-Through
tc Name: PT_rt7
TB Name: Pass-through income tax rate 7
Description: The highest tax rate, applied to the portion of income from sole proprietorships, partnerships and S-corporations below tax bracket 7 and above tax bracket 6.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.396
2014: 0.396
2015: 0.396
2016: 0.396
2017: 0.396
2018: 0.37
2019: 0.37
2020: 0.37
2021: 0.37
2022: 0.37
2023: 0.37
2024: 0.37
2025: 0.37
2026: 0.396
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Personal Income — Pass-Through
tc Name: PT_brk7
TB Name: Extra pass-through income tax bracket
Description: Income from sole proprietorships, partnerships and S-corporations below this threshold and above tax bracket 6 is taxed at tax rate 7. Default value is essentially infinity.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Value Type: float
Known Values:
2013: 9e+99 MARS=single
2013: 9e+99 MARS=mjoint
2013: 9e+99 MARS=mseparate
2013: 9e+99 MARS=headhh
2013: 9e+99 MARS=widow
2014: 9e+99 MARS=single
2014: 9e+99 MARS=mjoint
2014: 9e+99 MARS=mseparate
2014: 9e+99 MARS=headhh
2014: 9e+99 MARS=widow
2015: 9e+99 MARS=single
2015: 9e+99 MARS=mjoint
2015: 9e+99 MARS=mseparate
2015: 9e+99 MARS=headhh
2015: 9e+99 MARS=widow
2016: 9e+99 MARS=single
2016: 9e+99 MARS=mjoint
2016: 9e+99 MARS=mseparate
2016: 9e+99 MARS=headhh
2016: 9e+99 MARS=widow
2017: 9e+99 MARS=single
2017: 9e+99 MARS=mjoint
2017: 9e+99 MARS=mseparate
2017: 9e+99 MARS=headhh
2017: 9e+99 MARS=widow
2018: 9e+99 MARS=single
2018: 9e+99 MARS=mjoint
2018: 9e+99 MARS=mseparate
2018: 9e+99 MARS=headhh
2018: 9e+99 MARS=widow
2019: 9e+99 MARS=single
2019: 9e+99 MARS=mjoint
2019: 9e+99 MARS=mseparate
2019: 9e+99 MARS=headhh
2019: 9e+99 MARS=widow
2020: 9e+99 MARS=single
2020: 9e+99 MARS=mjoint
2020: 9e+99 MARS=mseparate
2020: 9e+99 MARS=headhh
2020: 9e+99 MARS=widow
2021: 9e+99 MARS=single
2021: 9e+99 MARS=mjoint
2021: 9e+99 MARS=mseparate
2021: 9e+99 MARS=headhh
2021: 9e+99 MARS=widow
2022: 9e+99 MARS=single
2022: 9e+99 MARS=mjoint
2022: 9e+99 MARS=mseparate
2022: 9e+99 MARS=headhh
2022: 9e+99 MARS=widow
2023: 9e+99 MARS=single
2023: 9e+99 MARS=mjoint
2023: 9e+99 MARS=mseparate
2023: 9e+99 MARS=headhh
2023: 9e+99 MARS=widow
2024: 9e+99 MARS=single
2024: 9e+99 MARS=mjoint
2024: 9e+99 MARS=mseparate
2024: 9e+99 MARS=headhh
2024: 9e+99 MARS=widow
2025: 9e+99 MARS=single
2025: 9e+99 MARS=mjoint
2025: 9e+99 MARS=mseparate
2025: 9e+99 MARS=headhh
2025: 9e+99 MARS=widow
2026: 9e+99 MARS=single
2026: 9e+99 MARS=mjoint
2026: 9e+99 MARS=mseparate
2026: 9e+99 MARS=headhh
2026: 9e+99 MARS=widow
Valid Range: min = PT_brk6 and max = 9e+99
Out-of-Range Action: error

Personal Income — Pass-Through
tc Name: PT_rt8
TB Name: Extra pass-through income tax rate
Description: The extra tax rate, applied to the portion of income from sole proprietorships, partnerships and S-corporations above the tax bracket 7.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 1.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Personal Income — Pass-Through
tc Name: PT_EligibleRate_active
TB Name: Share of active business income eligible for PT rate schedule
Description: Eligibility rate of active business income for separate pass-through rates.
Notes: Active business income defined as e00900 + e26270
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 1.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Personal Income — Pass-Through
tc Name: PT_EligibleRate_passive
TB Name: Share of passive business income eligible for PT rate schedule
Description: Eligibility rate of passive business income for mseparate pass-through rates.
Notes: Passive business income defined as e02000 - e26270
Has An Effect When Using:   PUF data: True   CPS data: False
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Personal Income — Pass-Through
tc Name: PT_wages_active_income
TB Name: Wages included in (positive) active business income eligible for PT rates
Description: Whether active business income eligibility base for PT schedule for includes wages.
Notes: Only applies if active business income is positive
Has An Effect When Using:   PUF data: False   CPS data: False
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: bool
Known Values:
2013: False
Valid Range: min = False and max = True
Out-of-Range Action: error

Personal Income — Pass-Through
tc Name: PT_top_stacking
TB Name: PT taxable income stacked on top of regular taxable income
Description: Whether taxable income eligible for PT rate schedule is stacked on top of regular taxable income.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: bool
Known Values:
2013: True
Valid Range: min = False and max = True
Out-of-Range Action: error

Personal Income — Pass-Through
tc Name: PT_qbid_rt
TB Name: Pass-through qualified business income deduction rate
Description: Fraction of pass-through business income that may be excluded from taxable income.
Notes: Applies to e00900 + e26270
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.2
2019: 0.2
2020: 0.2
2021: 0.2
2022: 0.2
2023: 0.2
2024: 0.2
2025: 0.2
2026: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Personal Income — Pass-Through
tc Name: PT_qbid_taxinc_thd
TB Name: Lower threshold of pre-QBID taxable income
Description: Pre-QBID taxable income above this lower threshold implies the QBID amount begins to be limited.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Value Type: float
Known Values:
2013: 0.0 MARS=single
2013: 0.0 MARS=mjoint
2013: 0.0 MARS=mseparate
2013: 0.0 MARS=headhh
2013: 0.0 MARS=widow
2014: 0.0 MARS=single
2014: 0.0 MARS=mjoint
2014: 0.0 MARS=mseparate
2014: 0.0 MARS=headhh
2014: 0.0 MARS=widow
2015: 0.0 MARS=single
2015: 0.0 MARS=mjoint
2015: 0.0 MARS=mseparate
2015: 0.0 MARS=headhh
2015: 0.0 MARS=widow
2016: 0.0 MARS=single
2016: 0.0 MARS=mjoint
2016: 0.0 MARS=mseparate
2016: 0.0 MARS=headhh
2016: 0.0 MARS=widow
2017: 0.0 MARS=single
2017: 0.0 MARS=mjoint
2017: 0.0 MARS=mseparate
2017: 0.0 MARS=headhh
2017: 0.0 MARS=widow
2018: 157500.0 MARS=single
2018: 315000.0 MARS=mjoint
2018: 157500.0 MARS=mseparate
2018: 157500.0 MARS=headhh
2018: 315000.0 MARS=widow
2019: 160700.0 MARS=single
2019: 321400.0 MARS=mjoint
2019: 160725.0 MARS=mseparate
2019: 160700.0 MARS=headhh
2019: 321400.0 MARS=widow
2020: 163239.06 MARS=single
2020: 326478.12 MARS=mjoint
2020: 163264.46 MARS=mseparate
2020: 163239.06 MARS=headhh
2020: 326478.12 MARS=widow
2021: 166797.67 MARS=single
2021: 333595.34 MARS=mjoint
2021: 166823.62 MARS=mseparate
2021: 166797.67 MARS=headhh
2021: 333595.34 MARS=widow
2022: 170583.98 MARS=single
2022: 341167.96 MARS=mjoint
2022: 170610.52 MARS=mseparate
2022: 170583.98 MARS=headhh
2022: 341167.96 MARS=widow
2023: 174524.47 MARS=single
2023: 349048.94 MARS=mjoint
2023: 174551.62 MARS=mseparate
2023: 174524.47 MARS=headhh
2023: 349048.94 MARS=widow
2024: 178398.91 MARS=single
2024: 356797.82 MARS=mjoint
2024: 178426.67 MARS=mseparate
2024: 178398.91 MARS=headhh
2024: 356797.82 MARS=widow
2025: 182252.33 MARS=single
2025: 364504.66 MARS=mjoint
2025: 182280.68 MARS=mseparate
2025: 182252.33 MARS=headhh
2025: 364504.66 MARS=widow
2026: 0.0 MARS=single
2026: 0.0 MARS=mjoint
2026: 0.0 MARS=mseparate
2026: 0.0 MARS=headhh
2026: 0.0 MARS=widow
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

Personal Income — Pass-Through
tc Name: PT_qbid_taxinc_gap
TB Name: Dollar gap between upper and lower threshold of pre-QBID taxable income
Description: Pre-QBID taxable income above this upper threshold implies the QBID amount is even more limited.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 1.0 MARS=single
2013: 1.0 MARS=mjoint
2013: 1.0 MARS=mseparate
2013: 1.0 MARS=headhh
2013: 1.0 MARS=widow
2014: 1.0 MARS=single
2014: 1.0 MARS=mjoint
2014: 1.0 MARS=mseparate
2014: 1.0 MARS=headhh
2014: 1.0 MARS=widow
2015: 1.0 MARS=single
2015: 1.0 MARS=mjoint
2015: 1.0 MARS=mseparate
2015: 1.0 MARS=headhh
2015: 1.0 MARS=widow
2016: 1.0 MARS=single
2016: 1.0 MARS=mjoint
2016: 1.0 MARS=mseparate
2016: 1.0 MARS=headhh
2016: 1.0 MARS=widow
2017: 1.0 MARS=single
2017: 1.0 MARS=mjoint
2017: 1.0 MARS=mseparate
2017: 1.0 MARS=headhh
2017: 1.0 MARS=widow
2018: 50000.0 MARS=single
2018: 100000.0 MARS=mjoint
2018: 50000.0 MARS=mseparate
2018: 50000.0 MARS=headhh
2018: 100000.0 MARS=widow
2019: 50000.0 MARS=single
2019: 100000.0 MARS=mjoint
2019: 50000.0 MARS=mseparate
2019: 50000.0 MARS=headhh
2019: 100000.0 MARS=widow
2020: 50000.0 MARS=single
2020: 100000.0 MARS=mjoint
2020: 50000.0 MARS=mseparate
2020: 50000.0 MARS=headhh
2020: 100000.0 MARS=widow
2021: 50000.0 MARS=single
2021: 100000.0 MARS=mjoint
2021: 50000.0 MARS=mseparate
2021: 50000.0 MARS=headhh
2021: 100000.0 MARS=widow
2022: 50000.0 MARS=single
2022: 100000.0 MARS=mjoint
2022: 50000.0 MARS=mseparate
2022: 50000.0 MARS=headhh
2022: 100000.0 MARS=widow
2023: 50000.0 MARS=single
2023: 100000.0 MARS=mjoint
2023: 50000.0 MARS=mseparate
2023: 50000.0 MARS=headhh
2023: 100000.0 MARS=widow
2024: 50000.0 MARS=single
2024: 100000.0 MARS=mjoint
2024: 50000.0 MARS=mseparate
2024: 50000.0 MARS=headhh
2024: 100000.0 MARS=widow
2025: 50000.0 MARS=single
2025: 100000.0 MARS=mjoint
2025: 50000.0 MARS=mseparate
2025: 50000.0 MARS=headhh
2025: 100000.0 MARS=widow
2026: 1.0 MARS=single
2026: 1.0 MARS=mjoint
2026: 1.0 MARS=mseparate
2026: 1.0 MARS=headhh
2026: 1.0 MARS=widow
Valid Range: min = 1 and max = 9e+99
Out-of-Range Action: error

Personal Income — Pass-Through
tc Name: PT_qbid_w2_wages_rt
TB Name: QBID cap rate on pass-through business W-2 wages paid
Description: QBID is capped at this fraction of W-2 wages paid by the pass-through business if pre-QBID taxable income is above the QBID thresholds.
Has An Effect When Using:   PUF data: False   CPS data: False
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.5
2019: 0.5
2020: 0.5
2021: 0.5
2022: 0.5
2023: 0.5
2024: 0.5
2025: 0.5
2026: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Personal Income — Pass-Through
tc Name: PT_qbid_alt_w2_wages_rt
TB Name: Alternative QBID cap rate on pass-through business W-2 wages paid
Description: QBID is capped at this fraction of W-2 wages paid by the pass-through business plus some fraction of business property if pre-QBID taxable income is above the QBID thresholds and the alternative cap is higher than the main wage-only cap.
Has An Effect When Using:   PUF data: False   CPS data: False
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.25
2019: 0.25
2020: 0.25
2021: 0.25
2022: 0.25
2023: 0.25
2024: 0.25
2025: 0.25
2026: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Personal Income — Pass-Through
tc Name: PT_qbid_alt_property_rt
TB Name: Alternative QBID cap rate on pass-through business property owned
Description: QBID is capped at this fraction of business property owned plus some fraction of W-2 wages paid by the pass-through business if pre-QBID taxable income is above the QBID thresholds and the alternative cap is higher than the main wage-only cap.
Has An Effect When Using:   PUF data: False   CPS data: False
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.025
2019: 0.025
2020: 0.025
2021: 0.025
2022: 0.025
2023: 0.025
2024: 0.025
2025: 0.025
2026: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

+

Personal Income — Pass-Through
tc Name: PT_rt1
Title: Pass-through income tax rate 1
Description: The lowest tax rate, applied to the portion of income from sole proprietorships, partnerships and S-corporations below tax bracket 1.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.1
2014: 0.1
2015: 0.1
2016: 0.1
2017: 0.1
2018: 0.1
2019: 0.1
2020: 0.1
2021: 0.1
2022: 0.1
2023: 0.1
2024: 0.1
2025: 0.1
2026: 0.1
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Personal Income — Pass-Through
tc Name: PT_brk1
Title: Pass-through income tax bracket (upper threshold) 1
Description: Income from sole proprietorships, partnerships and S-corporations below this threshold is taxed at tax rate 1.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Value Type: float
Known Values:
   for: [single, mjoint, mseparate, headhh, widow]
2013: [8925.0, 17850.0, 8925.0, 12750.0, 17850.0]
2014: [9075.0, 18150.0, 9075.0, 12950.0, 18150.0]
2015: [9225.0, 18450.0, 9225.0, 13150.0, 18450.0]
2016: [9275.0, 18550.0, 9275.0, 13250.0, 18550.0]
2017: [9325.0, 18650.0, 9325.0, 13350.0, 18650.0]
2018: [9525.0, 19050.0, 9525.0, 13600.0, 19050.0]
2019: [9700.0, 19400.0, 9700.0, 13850.0, 19400.0]
2020: [9853.26, 19706.52, 9853.26, 14068.83, 19706.52]
2021: [10068.06, 20136.12, 10068.06, 14375.53, 20136.12]
2022: [10296.6, 20593.21, 10296.6, 14701.85, 20593.21]
2023: [10534.45, 21068.91, 10534.45, 15041.46, 21068.91]
2024: [10768.31, 21536.64, 10768.31, 15375.38, 21536.64]
2025: [11000.91, 22001.83, 11000.91, 15707.49, 22001.83]
2026: [11236.0, 22472.0, 11236.0, 16086.0, 22472.0]
Valid Range: min = 0 and max = PT_brk2
Out-of-Range Action: error

Personal Income — Pass-Through
tc Name: PT_rt2
Title: Pass-through income tax rate 2
Description: The second lowest tax rate, applied to the portion of income from sole proprietorships, partnerships and S-corporations below tax bracket 2 and above tax bracket 1.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.15
2014: 0.15
2015: 0.15
2016: 0.15
2017: 0.15
2018: 0.12
2019: 0.12
2020: 0.12
2021: 0.12
2022: 0.12
2023: 0.12
2024: 0.12
2025: 0.12
2026: 0.15
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Personal Income — Pass-Through
tc Name: PT_brk2
Title: Pass-through income tax bracket (upper threshold) 2
Description: Income from sole proprietorships, partnerships and S-corporations below this threshold and above tax bracket 1 is taxed at tax rate 2.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Value Type: float
Known Values:
   for: [single, mjoint, mseparate, headhh, widow]
2013: [36250.0, 72500.0, 36250.0, 48600.0, 72500.0]
2014: [36900.0, 73800.0, 36900.0, 49400.0, 73800.0]
2015: [37450.0, 74900.0, 37450.0, 50200.0, 74900.0]
2016: [37650.0, 75300.0, 37650.0, 50400.0, 75300.0]
2017: [37950.0, 75900.0, 37950.0, 50800.0, 75900.0]
2018: [38700.0, 77400.0, 38700.0, 51800.0, 77400.0]
2019: [39475.0, 78950.0, 39475.0, 52850.0, 78950.0]
2020: [40098.7, 80197.41, 40098.7, 53685.03, 80197.41]
2021: [40972.85, 81945.71, 40972.85, 54855.36, 81945.71]
2022: [41902.93, 83805.88, 41902.93, 56100.58, 83805.88]
2023: [42870.89, 85741.8, 42870.89, 57396.5, 85741.8]
2024: [43822.62, 87645.27, 43822.62, 58670.7, 87645.27]
2025: [44769.19, 89538.41, 44769.19, 59937.99, 89538.41]
2026: [45728.0, 91455.0, 45728.0, 61211.0, 91455.0]
Valid Range: min = PT_brk1 and max = PT_brk3
Out-of-Range Action: error

Personal Income — Pass-Through
tc Name: PT_rt3
Title: Pass-through income tax rate 3
Description: The third lowest tax rate, applied to the portion of income from sole proprietorships, partnerships and S-corporations below tax bracket 3 and above tax bracket 2.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.25
2014: 0.25
2015: 0.25
2016: 0.25
2017: 0.25
2018: 0.22
2019: 0.22
2020: 0.22
2021: 0.22
2022: 0.22
2023: 0.22
2024: 0.22
2025: 0.22
2026: 0.25
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Personal Income — Pass-Through
tc Name: PT_brk3
Title: Pass-through income tax bracket (upper threshold) 3
Description: Income from sole proprietorships, partnerships and S-corporations below this threshold and above tax bracket 2 is taxed at tax rate 3.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Value Type: float
Known Values:
   for: [single, mjoint, mseparate, headhh, widow]
2013: [87850.0, 146400.0, 73200.0, 125450.0, 146400.0]
2014: [89350.0, 148850.0, 74425.0, 127550.0, 148850.0]
2015: [90750.0, 151200.0, 75600.0, 129600.0, 151200.0]
2016: [91150.0, 151900.0, 75950.0, 130150.0, 151900.0]
2017: [91900.0, 153100.0, 76550.0, 131200.0, 153100.0]
2018: [82500.0, 165000.0, 82500.0, 82500.0, 165000.0]
2019: [84200.0, 168400.0, 84200.0, 84200.0, 168400.0]
2020: [85530.36, 171060.72, 85530.36, 85530.36, 171060.72]
2021: [87394.92, 174789.84, 87394.92, 87394.92, 174789.84]
2022: [89378.78, 178757.57, 89378.78, 89378.78, 178757.57]
2023: [91443.43, 182886.87, 91443.43, 91443.43, 182886.87]
2024: [93473.47, 186946.96, 93473.47, 93473.47, 186946.96]
2025: [95492.5, 190985.01, 95492.5, 95492.5, 190985.01]
2026: [110735.0, 184477.0, 92239.0, 158089.0, 184477.0]
Valid Range: min = PT_brk2 and max = PT_brk4
Out-of-Range Action: error

Personal Income — Pass-Through
tc Name: PT_rt4
Title: Pass-through income tax rate 4
Description: The tax rate applied to the portion of income from sole proprietorships, partnerships and S-corporations below tax bracket 4 and above tax bracket 3.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.28
2014: 0.28
2015: 0.28
2016: 0.28
2017: 0.28
2018: 0.24
2019: 0.24
2020: 0.24
2021: 0.24
2022: 0.24
2023: 0.24
2024: 0.24
2025: 0.24
2026: 0.28
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Personal Income — Pass-Through
tc Name: PT_brk4
Title: Pass-through income tax bracket (upper threshold) 4
Description: Income from sole proprietorships, partnerships and S-corporations below this threshold and above tax bracket 3 is taxed at tax rate 4.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Value Type: float
Known Values:
   for: [single, mjoint, mseparate, headhh, widow]
2013: [183250.0, 223050.0, 111525.0, 203150.0, 223050.0]
2014: [186350.0, 226850.0, 113425.0, 206600.0, 226850.0]
2015: [189300.0, 230450.0, 115225.0, 209850.0, 230450.0]
2016: [190150.0, 231450.0, 115725.0, 210800.0, 231450.0]
2017: [191650.0, 233350.0, 116675.0, 212500.0, 233350.0]
2018: [157500.0, 315000.0, 157500.0, 157500.0, 315000.0]
2019: [160725.0, 321450.0, 160725.0, 160700.0, 321450.0]
2020: [163264.46, 326528.91, 163264.46, 163239.06, 326528.91]
2021: [166823.63, 333647.24, 166823.63, 166797.67, 333647.24]
2022: [170610.53, 341221.03, 170610.53, 170583.98, 341221.03]
2023: [174551.63, 349103.24, 174551.63, 174524.47, 349103.24]
2024: [178426.68, 356853.33, 178426.68, 178398.91, 356853.33]
2025: [182280.7, 364561.36, 182280.7, 182252.33, 364561.36]
2026: [230928.0, 281174.0, 140587.0, 256051.0, 281174.0]
Valid Range: min = PT_brk3 and max = PT_brk5
Out-of-Range Action: error

Personal Income — Pass-Through
tc Name: PT_rt5
Title: Pass-through income tax rate 5
Description: The third highest tax rate, applied to the portion of income from sole proprietorships, partnerships and S-corporations below tax bracket 5 and above tax bracket 4.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.33
2014: 0.33
2015: 0.33
2016: 0.33
2017: 0.33
2018: 0.32
2019: 0.32
2020: 0.32
2021: 0.32
2022: 0.32
2023: 0.32
2024: 0.32
2025: 0.32
2026: 0.33
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Personal Income — Pass-Through
tc Name: PT_brk5
Title: Pass-through income tax bracket (upper threshold) 5
Description: Income from sole proprietorships, partnerships and S-corporations below this threshold and above tax bracket 4 is taxed at tax rate 5.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Value Type: float
Known Values:
   for: [single, mjoint, mseparate, headhh, widow]
2013: [398350.0, 398350.0, 199175.0, 398350.0, 398350.0]
2014: [405100.0, 405100.0, 202550.0, 405100.0, 405100.0]
2015: [411500.0, 411500.0, 205750.0, 411500.0, 411500.0]
2016: [413350.0, 413350.0, 206675.0, 413350.0, 413350.0]
2017: [416700.0, 416700.0, 208350.0, 416700.0, 416700.0]
2018: [200000.0, 400000.0, 200000.0, 200000.0, 400000.0]
2019: [204100.0, 408200.0, 204100.0, 204100.0, 408200.0]
2020: [207324.78, 414649.56, 207324.78, 207324.78, 414649.56]
2021: [211844.46, 423688.92, 211844.46, 211844.46, 423688.92]
2022: [216653.33, 433306.66, 216653.33, 216653.33, 433306.66]
2023: [221658.02, 443316.04, 221658.02, 221658.02, 443316.04]
2024: [226578.83, 453157.66, 226578.83, 226578.83, 453157.66]
2025: [231472.93, 462945.87, 231472.93, 231472.93, 462945.87]
2026: [502101.0, 502101.0, 251050.0, 502101.0, 502101.0]
Valid Range: min = PT_brk4 and max = PT_brk6
Out-of-Range Action: error

Personal Income — Pass-Through
tc Name: PT_rt6
Title: Pass-through income tax rate 6
Description: The second higher tax rate, applied to the portion of income from sole proprietorships, partnerships and S-corporations below tax bracket 6 and above tax bracket 5.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.35
2014: 0.35
2015: 0.35
2016: 0.35
2017: 0.35
2018: 0.35
2019: 0.35
2020: 0.35
2021: 0.35
2022: 0.35
2023: 0.35
2024: 0.35
2025: 0.35
2026: 0.35
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Personal Income — Pass-Through
tc Name: PT_brk6
Title: Pass-through income tax bracket (upper threshold) 6
Description: Income from sole proprietorships, partnerships and S-corporations below this threshold and above tax bracket 5 is taxed at tax rate 6.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Value Type: float
Known Values:
   for: [single, mjoint, mseparate, headhh, widow]
2013: [400000.0, 450000.0, 225000.0, 425000.0, 450000.0]
2014: [406750.0, 457600.0, 228800.0, 432200.0, 457600.0]
2015: [413200.0, 464850.0, 232425.0, 439000.0, 464850.0]
2016: [415050.0, 466950.0, 233475.0, 441000.0, 466950.0]
2017: [418400.0, 470700.0, 235350.0, 444550.0, 470700.0]
2018: [500000.0, 600000.0, 300000.0, 500000.0, 600000.0]
2019: [510300.0, 612350.0, 306175.0, 510300.0, 612350.0]
2020: [518362.74, 622025.13, 311012.56, 518362.74, 622025.13]
2021: [529663.05, 635585.28, 317792.63, 529663.05, 635585.28]
2022: [541686.4, 650013.07, 325006.52, 541686.4, 650013.07]
2023: [554199.36, 665028.37, 332514.17, 554199.36, 665028.37]
2024: [566502.59, 679792.0, 339895.98, 566502.59, 679792.0]
2025: [578739.05, 694475.51, 347237.73, 578739.05, 694475.51]
2026: [504149.0, 567168.0, 283584.0, 535659.0, 567168.0]
Valid Range: min = PT_brk5 and max = PT_brk7
Out-of-Range Action: error

Personal Income — Pass-Through
tc Name: PT_rt7
Title: Pass-through income tax rate 7
Description: The highest tax rate, applied to the portion of income from sole proprietorships, partnerships and S-corporations below tax bracket 7 and above tax bracket 6.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.396
2014: 0.396
2015: 0.396
2016: 0.396
2017: 0.396
2018: 0.37
2019: 0.37
2020: 0.37
2021: 0.37
2022: 0.37
2023: 0.37
2024: 0.37
2025: 0.37
2026: 0.396
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Personal Income — Pass-Through
tc Name: PT_brk7
Title: Extra pass-through income tax bracket
Description: Income from sole proprietorships, partnerships and S-corporations below this threshold and above tax bracket 6 is taxed at tax rate 7. Default value is essentially infinity.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Value Type: float
Known Values:
   for: [single, mjoint, mseparate, headhh, widow]
2013: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2014: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2015: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2016: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2017: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2018: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2019: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
Valid Range: min = PT_brk6 and max = 9e+99
Out-of-Range Action: error

Personal Income — Pass-Through
tc Name: PT_rt8
Title: Extra pass-through income tax rate
Description: The extra tax rate, applied to the portion of income from sole proprietorships, partnerships and S-corporations above the tax bracket 7.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 1.0
2014: 1.0
2015: 1.0
2016: 1.0
2017: 1.0
2018: 1.0
2019: 1.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Personal Income — Pass-Through
tc Name: PT_EligibleRate_active
Title: Share of active business income eligible for PT rate schedule
Description: Eligibility rate of active business income for separate pass-through rates.
Notes: Active business income defined as e00900 + e26270
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 1.0
2014: 1.0
2015: 1.0
2016: 1.0
2017: 1.0
2018: 1.0
2019: 1.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Personal Income — Pass-Through
tc Name: PT_EligibleRate_passive
Title: Share of passive business income eligible for PT rate schedule
Description: Eligibility rate of passive business income for mseparate pass-through rates.
Notes: Passive business income defined as e02000 - e26270
Has An Effect When Using:   PUF data: True   CPS data: False
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
2019: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Personal Income — Pass-Through
tc Name: PT_wages_active_income
Title: Wages included in (positive) active business income eligible for PT rates
Description: Whether active business income eligibility base for PT schedule for includes wages.
Notes: Only applies if active business income is positive
Has An Effect When Using:   PUF data: False   CPS data: False
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: bool
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False
2018: False
2019: False
Valid Range: min = False and max = True
Out-of-Range Action: error

Personal Income — Pass-Through
tc Name: PT_top_stacking
Title: PT taxable income stacked on top of regular taxable income
Description: Whether taxable income eligible for PT rate schedule is stacked on top of regular taxable income.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: bool
Known Values:
2013: True
2014: True
2015: True
2016: True
2017: True
2018: True
2019: True
Valid Range: min = False and max = True
Out-of-Range Action: error

Personal Income — Pass-Through
tc Name: PT_qbid_rt
Title: Pass-through qualified business income deduction rate
Description: Fraction of pass-through business income that may be excluded from taxable income.
Notes: Applies to e00900 + e26270
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.2
2019: 0.2
2020: 0.2
2021: 0.2
2022: 0.2
2023: 0.2
2024: 0.2
2025: 0.2
2026: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Personal Income — Pass-Through
tc Name: PT_qbid_taxinc_thd
Title: Lower threshold of pre-QBID taxable income
Description: Pre-QBID taxable income above this lower threshold implies the QBID amount begins to be limited.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Value Type: float
Known Values:
   for: [single, mjoint, mseparate, headhh, widow]
2013: [0.0, 0.0, 0.0, 0.0, 0.0]
2014: [0.0, 0.0, 0.0, 0.0, 0.0]
2015: [0.0, 0.0, 0.0, 0.0, 0.0]
2016: [0.0, 0.0, 0.0, 0.0, 0.0]
2017: [0.0, 0.0, 0.0, 0.0, 0.0]
2018: [157500.0, 315000.0, 157500.0, 157500.0, 315000.0]
2019: [160700.0, 321400.0, 160725.0, 160700.0, 321400.0]
2020: [163239.06, 326478.12, 163264.46, 163239.06, 326478.12]
2021: [166797.67, 333595.34, 166823.63, 166797.67, 333595.34]
2022: [170583.98, 341167.95, 170610.53, 170583.98, 341167.95]
2023: [174524.47, 349048.93, 174551.63, 174524.47, 349048.93]
2024: [178398.91, 356797.82, 178426.68, 178398.91, 356797.82]
2025: [182252.33, 364504.65, 182280.7, 182252.33, 364504.65]
2026: [0.0, 0.0, 0.0, 0.0, 0.0]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

Personal Income — Pass-Through
tc Name: PT_qbid_taxinc_gap
Title: Dollar gap between upper and lower threshold of pre-QBID taxable income
Description: Pre-QBID taxable income above this upper threshold implies the QBID amount is even more limited.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: False
Value Type: float
Known Values:
   for: [single, mjoint, mseparate, headhh, widow]
2013: [1.0, 1.0, 1.0, 1.0, 1.0]
2014: [1.0, 1.0, 1.0, 1.0, 1.0]
2015: [1.0, 1.0, 1.0, 1.0, 1.0]
2016: [1.0, 1.0, 1.0, 1.0, 1.0]
2017: [1.0, 1.0, 1.0, 1.0, 1.0]
2018: [50000.0, 100000.0, 50000.0, 50000.0, 100000.0]
2019: [50000.0, 100000.0, 50000.0, 50000.0, 100000.0]
2020: [50000.0, 100000.0, 50000.0, 50000.0, 100000.0]
2021: [50000.0, 100000.0, 50000.0, 50000.0, 100000.0]
2022: [50000.0, 100000.0, 50000.0, 50000.0, 100000.0]
2023: [50000.0, 100000.0, 50000.0, 50000.0, 100000.0]
2024: [50000.0, 100000.0, 50000.0, 50000.0, 100000.0]
2025: [50000.0, 100000.0, 50000.0, 50000.0, 100000.0]
2026: [1.0, 1.0, 1.0, 1.0, 1.0]
Valid Range: min = 1 and max = 9e+99
Out-of-Range Action: error

Personal Income — Pass-Through
tc Name: PT_qbid_w2_wages_rt
Title: QBID cap rate on pass-through business W-2 wages paid
Description: QBID is capped at this fraction of W-2 wages paid by the pass-through business if pre-QBID taxable income is above the QBID thresholds.
Has An Effect When Using:   PUF data: False   CPS data: False
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.5
2019: 0.5
2020: 0.5
2021: 0.5
2022: 0.5
2023: 0.5
2024: 0.5
2025: 0.5
2026: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Personal Income — Pass-Through
tc Name: PT_qbid_alt_w2_wages_rt
Title: Alternative QBID cap rate on pass-through business W-2 wages paid
Description: QBID is capped at this fraction of W-2 wages paid by the pass-through business plus some fraction of business property if pre-QBID taxable income is above the QBID thresholds and the alternative cap is higher than the main wage-only cap.
Has An Effect When Using:   PUF data: False   CPS data: False
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.25
2019: 0.25
2020: 0.25
2021: 0.25
2022: 0.25
2023: 0.25
2024: 0.25
2025: 0.25
2026: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Personal Income — Pass-Through
tc Name: PT_qbid_alt_property_rt
Title: Alternative QBID cap rate on pass-through business property owned
Description: QBID is capped at this fraction of business property owned plus some fraction of W-2 wages paid by the pass-through business if pre-QBID taxable income is above the QBID thresholds and the alternative cap is higher than the main wage-only cap.
Has An Effect When Using:   PUF data: False   CPS data: False
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.025
2019: 0.025
2020: 0.025
2021: 0.025
2022: 0.025
2023: 0.025
2024: 0.025
2025: 0.025
2026: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

-

Personal Income — Alternative Minimum Tax
tc Name: AMT_em
TB Name: AMT exemption amount
Description: The amount of AMT taxable income exempted from AMT.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Value Type: float
Known Values:
2013: 51900.0 MARS=single
2013: 80800.0 MARS=mjoint
2013: 40400.0 MARS=mseparate
2013: 51900.0 MARS=headhh
2013: 80800.0 MARS=widow
2014: 52800.0 MARS=single
2014: 82100.0 MARS=mjoint
2014: 41050.0 MARS=mseparate
2014: 52800.0 MARS=headhh
2014: 82100.0 MARS=widow
2015: 53600.0 MARS=single
2015: 83400.0 MARS=mjoint
2015: 41700.0 MARS=mseparate
2015: 53600.0 MARS=headhh
2015: 83400.0 MARS=widow
2016: 53900.0 MARS=single
2016: 83800.0 MARS=mjoint
2016: 41900.0 MARS=mseparate
2016: 53900.0 MARS=headhh
2016: 83800.0 MARS=widow
2017: 54300.0 MARS=single
2017: 84500.0 MARS=mjoint
2017: 42250.0 MARS=mseparate
2017: 54300.0 MARS=headhh
2017: 84500.0 MARS=widow
2018: 70300.0 MARS=single
2018: 109400.0 MARS=mjoint
2018: 54700.0 MARS=mseparate
2018: 70300.0 MARS=headhh
2018: 109400.0 MARS=widow
2019: 71700.0 MARS=single
2019: 111700.0 MARS=mjoint
2019: 55850.0 MARS=mseparate
2019: 71700.0 MARS=headhh
2019: 111700.0 MARS=widow
2020: 72832.86 MARS=single
2020: 113464.86 MARS=mjoint
2020: 56732.43 MARS=mseparate
2020: 72832.86 MARS=headhh
2020: 113464.86 MARS=widow
2021: 74420.62 MARS=single
2021: 115938.39 MARS=mjoint
2021: 57969.2 MARS=mseparate
2021: 74420.62 MARS=headhh
2021: 115938.39 MARS=widow
2022: 76109.96 MARS=single
2022: 118570.2 MARS=mjoint
2022: 59285.1 MARS=mseparate
2022: 76109.96 MARS=headhh
2022: 118570.2 MARS=widow
2023: 77868.1 MARS=single
2023: 121309.17 MARS=mjoint
2023: 60654.58 MARS=mseparate
2023: 77868.1 MARS=headhh
2023: 121309.17 MARS=widow
2024: 79596.78 MARS=single
2024: 124002.23 MARS=mjoint
2024: 62001.12 MARS=mseparate
2024: 79596.78 MARS=headhh
2024: 124002.23 MARS=widow
2025: 81316.07 MARS=single
2025: 126680.68 MARS=mjoint
2025: 63340.34 MARS=mseparate
2025: 81316.07 MARS=headhh
2025: 126680.68 MARS=widow
2026: 65429.0 MARS=single
2026: 101818.0 MARS=mjoint
2026: 50909.0 MARS=mseparate
2026: 65429.0 MARS=headhh
2026: 101818.0 MARS=widow
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

Personal Income — Alternative Minimum Tax
tc Name: AMT_prt
TB Name: AMT exemption phaseout rate
Description: AMT exemption will decrease at this rate for each dollar of AMT taxable income exceeding AMT phaseout start.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.25
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Personal Income — Alternative Minimum Tax
tc Name: AMT_em_ps
TB Name: AMT exemption phaseout start
Description: AMT exemption starts to decrease when AMT taxable income goes beyond this threshold.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Value Type: float
Known Values:
2013: 115400.0 MARS=single
2013: 153900.0 MARS=mjoint
2013: 76950.0 MARS=mseparate
2013: 115400.0 MARS=headhh
2013: 153900.0 MARS=widow
2014: 117300.0 MARS=single
2014: 156500.0 MARS=mjoint
2014: 78250.0 MARS=mseparate
2014: 117300.0 MARS=headhh
2014: 156500.0 MARS=widow
2015: 119200.0 MARS=single
2015: 158900.0 MARS=mjoint
2015: 79450.0 MARS=mseparate
2015: 119200.0 MARS=headhh
2015: 158900.0 MARS=widow
2016: 119700.0 MARS=single
2016: 159700.0 MARS=mjoint
2016: 79850.0 MARS=mseparate
2016: 119700.0 MARS=headhh
2016: 159700.0 MARS=widow
2017: 120700.0 MARS=single
2017: 160900.0 MARS=mjoint
2017: 80450.0 MARS=mseparate
2017: 120700.0 MARS=headhh
2017: 160900.0 MARS=widow
2018: 500000.0 MARS=single
2018: 1000000.0 MARS=mjoint
2018: 500000.0 MARS=mseparate
2018: 500000.0 MARS=headhh
2018: 1000000.0 MARS=widow
2019: 510300.0 MARS=single
2019: 1020600.0 MARS=mjoint
2019: 510300.0 MARS=mseparate
2019: 510300.0 MARS=headhh
2019: 1020600.0 MARS=widow
2020: 518362.74 MARS=single
2020: 1036725.48 MARS=mjoint
2020: 518362.74 MARS=mseparate
2020: 518362.74 MARS=headhh
2020: 1036725.48 MARS=widow
2021: 529663.05 MARS=single
2021: 1059326.1 MARS=mjoint
2021: 529663.05 MARS=mseparate
2021: 529663.05 MARS=headhh
2021: 1059326.1 MARS=widow
2022: 541686.4 MARS=single
2022: 1083372.8 MARS=mjoint
2022: 541686.4 MARS=mseparate
2022: 541686.4 MARS=headhh
2022: 1083372.8 MARS=widow
2023: 554199.35 MARS=single
2023: 1108398.71 MARS=mjoint
2023: 554199.35 MARS=mseparate
2023: 554199.35 MARS=headhh
2023: 1108398.71 MARS=widow
2024: 566502.58 MARS=single
2024: 1133005.16 MARS=mjoint
2024: 566502.58 MARS=mseparate
2024: 566502.58 MARS=headhh
2024: 1133005.16 MARS=widow
2025: 578739.04 MARS=single
2025: 1157478.07 MARS=mjoint
2025: 578739.04 MARS=mseparate
2025: 578739.04 MARS=headhh
2025: 1157478.07 MARS=widow
2026: 145437.0 MARS=single
2026: 193876.0 MARS=mjoint
2026: 96938.0 MARS=mseparate
2026: 145437.0 MARS=headhh
2026: 193876.0 MARS=widow
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

Personal Income — Alternative Minimum Tax
tc Name: AMT_rt1
TB Name: AMT rate 1
Description: The tax rate applied to the portion of AMT taxable income below the surtax threshold, AMT bracket 1.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.26
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Personal Income — Alternative Minimum Tax
tc Name: AMT_brk1
TB Name: AMT bracket 1 (upper threshold)
Description: AMT taxable income below this is subject to AMT rate 1 and above it is subject to AMT rate 1 + the additional AMT rate.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Value Type: float
Known Values:
2013: 179500.0
2014: 182500.0
2015: 185400.0
2016: 186300.0
2017: 187800.0
2018: 191100.0
2019: 194800.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

Personal Income — Alternative Minimum Tax
tc Name: AMT_rt2
TB Name: Additional AMT rate for AMT taxable income above AMT bracket 1
Description: The additional tax rate applied to the portion of AMT income above the AMT bracket 1.
Notes: This is the additional tax rate (on top of AMT rate 1) for AMT income above AMT bracket 1.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.02
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

+

Personal Income — Alternative Minimum Tax
tc Name: AMT_em
Title: AMT exemption amount
Description: The amount of AMT taxable income exempted from AMT.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Value Type: float
Known Values:
   for: [single, mjoint, mseparate, headhh, widow]
2013: [51900.0, 80800.0, 40400.0, 51900.0, 80800.0]
2014: [52800.0, 82100.0, 41050.0, 52800.0, 82100.0]
2015: [53600.0, 83400.0, 41700.0, 53600.0, 83400.0]
2016: [53900.0, 83800.0, 41900.0, 53900.0, 83800.0]
2017: [54300.0, 84500.0, 42250.0, 54300.0, 84500.0]
2018: [70300.0, 109400.0, 54700.0, 70300.0, 109400.0]
2019: [71700.0, 111700.0, 55850.0, 71700.0, 111700.0]
2020: [72832.86, 113464.86, 56732.43, 72832.86, 113464.86]
2021: [74420.62, 115938.39, 57969.2, 74420.62, 115938.39]
2022: [76109.97, 118570.19, 59285.1, 76109.97, 118570.19]
2023: [77868.11, 121309.16, 60654.59, 77868.11, 121309.16]
2024: [79596.78, 124002.22, 62001.12, 79596.78, 124002.22]
2025: [81316.07, 126680.67, 63340.34, 81316.07, 126680.67]
2026: [65429.0, 101818.0, 50909.0, 65429.0, 101818.0]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

Personal Income — Alternative Minimum Tax
tc Name: AMT_prt
Title: AMT exemption phaseout rate
Description: AMT exemption will decrease at this rate for each dollar of AMT taxable income exceeding AMT phaseout start.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.25
2014: 0.25
2015: 0.25
2016: 0.25
2017: 0.25
2018: 0.25
2019: 0.25
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Personal Income — Alternative Minimum Tax
tc Name: AMT_em_ps
Title: AMT exemption phaseout start
Description: AMT exemption starts to decrease when AMT taxable income goes beyond this threshold.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Value Type: float
Known Values:
   for: [single, mjoint, mseparate, headhh, widow]
2013: [115400.0, 153900.0, 76950.0, 115400.0, 153900.0]
2014: [117300.0, 156500.0, 78250.0, 117300.0, 156500.0]
2015: [119200.0, 158900.0, 79450.0, 119200.0, 158900.0]
2016: [119700.0, 159700.0, 79850.0, 119700.0, 159700.0]
2017: [120700.0, 160900.0, 80450.0, 120700.0, 160900.0]
2018: [500000.0, 1000000.0, 500000.0, 500000.0, 1000000.0]
2019: [510300.0, 1020600.0, 510300.0, 510300.0, 1020600.0]
2020: [518362.74, 1036725.48, 518362.74, 518362.74, 1036725.48]
2021: [529663.05, 1059326.1, 529663.05, 529663.05, 1059326.1]
2022: [541686.4, 1083372.8, 541686.4, 541686.4, 1083372.8]
2023: [554199.36, 1108398.71, 554199.36, 554199.36, 1108398.71]
2024: [566502.59, 1133005.16, 566502.59, 566502.59, 1133005.16]
2025: [578739.05, 1157478.07, 578739.05, 578739.05, 1157478.07]
2026: [145437.0, 193876.0, 96938.0, 145437.0, 193876.0]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

Personal Income — Alternative Minimum Tax
tc Name: AMT_rt1
Title: AMT rate 1
Description: The tax rate applied to the portion of AMT taxable income below the surtax threshold, AMT bracket 1.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.26
2014: 0.26
2015: 0.26
2016: 0.26
2017: 0.26
2018: 0.26
2019: 0.26
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Personal Income — Alternative Minimum Tax
tc Name: AMT_brk1
Title: AMT bracket 1 (upper threshold)
Description: AMT taxable income below this is subject to AMT rate 1 and above it is subject to AMT rate 1 + the additional AMT rate.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Value Type: float
Known Values:
2013: 179500.0
2014: 182500.0
2015: 185400.0
2016: 186300.0
2017: 187800.0
2018: 191100.0
2019: 194800.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

Personal Income — Alternative Minimum Tax
tc Name: AMT_rt2
Title: Additional AMT rate for AMT taxable income above AMT bracket 1
Description: The additional tax rate applied to the portion of AMT income above the AMT bracket 1.
Notes: This is the additional tax rate (on top of AMT rate 1) for AMT income above AMT bracket 1.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.02
2014: 0.02
2015: 0.02
2016: 0.02
2017: 0.02
2018: 0.02
2019: 0.02
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

3l. Other Taxes

-

Other Taxes — Net Investment Income Tax
tc Name: NIIT_thd
TB Name: Net Investment Income Tax modified AGI threshold
Description: If modified AGI is more than this threshold, filing unit is subject to the Net Investment Income Tax.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 200000.0 MARS=single
2013: 250000.0 MARS=mjoint
2013: 125000.0 MARS=mseparate
2013: 200000.0 MARS=headhh
2013: 250000.0 MARS=widow
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

Other Taxes — Net Investment Income Tax
tc Name: NIIT_PT_taxed
TB Name: Whether or not partnership and S-corp income is in NIIT base
Description: false ==> partnership and S-corp income excluded from NIIT base; true ==> partnership and S-corp income is in NIIT base.
Has An Effect When Using:   PUF data: True   CPS data: False
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: bool
Known Values:
2013: False
Valid Range: min = False and max = True
Out-of-Range Action: error

Other Taxes — Net Investment Income Tax
tc Name: NIIT_rt
TB Name: Net Investment Income Tax rate
Description: If modified AGI exceeds NIIT_thd, all net investment income is taxed at this rate.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.038
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

+

Other Taxes — Net Investment Income Tax
tc Name: NIIT_thd
Title: Net Investment Income Tax modified AGI threshold
Description: If modified AGI is more than this threshold, filing unit is subject to the Net Investment Income Tax.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: False
Value Type: float
Known Values:
   for: [single, mjoint, mseparate, headhh, widow]
2013: [200000.0, 250000.0, 125000.0, 200000.0, 250000.0]
2014: [200000.0, 250000.0, 125000.0, 200000.0, 250000.0]
2015: [200000.0, 250000.0, 125000.0, 200000.0, 250000.0]
2016: [200000.0, 250000.0, 125000.0, 200000.0, 250000.0]
2017: [200000.0, 250000.0, 125000.0, 200000.0, 250000.0]
2018: [200000.0, 250000.0, 125000.0, 200000.0, 250000.0]
2019: [200000.0, 250000.0, 125000.0, 200000.0, 250000.0]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

Other Taxes — Net Investment Income Tax
tc Name: NIIT_PT_taxed
Title: Whether or not partnership and S-corp income is in NIIT base
Description: false ==> partnership and S-corp income excluded from NIIT base; true ==> partnership and S-corp income is in NIIT base.
Has An Effect When Using:   PUF data: True   CPS data: False
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: bool
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False
2018: False
2019: False
Valid Range: min = False and max = True
Out-of-Range Action: error

Other Taxes — Net Investment Income Tax
tc Name: NIIT_rt
Title: Net Investment Income Tax rate
Description: If modified AGI exceeds NIIT_thd, all net investment income is taxed at this rate.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.038
2014: 0.038
2015: 0.038
2016: 0.038
2017: 0.038
2018: 0.038
2019: 0.038
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

3m. Refundable Credits

-

Refundable Credits — Earned Income Tax Credit
tc Name: EITC_c
TB Name: Maximum earned income credit
Description: This is the maximum amount of earned income credit taxpayers are eligible for; it depends on how many kids they have.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Value Type: float
Known Values:
2013: 487.0 EIC=0kids
2013: 3250.0 EIC=1kid
2013: 5372.0 EIC=2kids
2013: 6044.0 EIC=3+kids
2014: 496.0 EIC=0kids
2014: 3305.0 EIC=1kid
2014: 5460.0 EIC=2kids
2014: 6143.0 EIC=3+kids
2015: 503.0 EIC=0kids
2015: 3359.0 EIC=1kid
2015: 5548.0 EIC=2kids
2015: 6242.0 EIC=3+kids
2016: 506.0 EIC=0kids
2016: 3373.0 EIC=1kid
2016: 5572.0 EIC=2kids
2016: 6269.0 EIC=3+kids
2017: 510.0 EIC=0kids
2017: 3400.0 EIC=1kid
2017: 5616.0 EIC=2kids
2017: 6318.0 EIC=3+kids
2018: 519.0 EIC=0kids
2018: 3461.0 EIC=1kid
2018: 5716.0 EIC=2kids
2018: 6431.0 EIC=3+kids
2019: 529.0 EIC=0kids
2019: 3526.0 EIC=1kid
2019: 5828.0 EIC=2kids
2019: 6557.0 EIC=3+kids
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

Refundable Credits — Earned Income Tax Credit
tc Name: EITC_rt
TB Name: Earned income credit phasein rate
Description: Pre-phaseout credit is minimum of this rate times earnings and the maximum earned income credit.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0765 EIC=0kids
2013: 0.34 EIC=1kid
2013: 0.4 EIC=2kids
2013: 0.45 EIC=3+kids
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

Refundable Credits — Earned Income Tax Credit
tc Name: EITC_basic_frac
TB Name: Fraction of maximum earned income credit paid at zero earnings
Description: This fraction of EITC_c is always paid as a credit and one minus this fraction is applied to the phasein rate, EITC_rt. This fraction is zero under current law.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
2019: 0.0
Valid Range: min = 0.0 and max = 1.0
Out-of-Range Action: error

Refundable Credits — Earned Income Tax Credit
tc Name: EITC_prt
TB Name: Earned income credit phaseout rate
Description: Earned income credit begins to decrease at the this rate when AGI is higher than earned income credit phaseout start AGI.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0765 EIC=0kids
2013: 0.1598 EIC=1kid
2013: 0.2106 EIC=2kids
2013: 0.2106 EIC=3+kids
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

Refundable Credits — Earned Income Tax Credit
tc Name: EITC_ps
TB Name: Earned income credit phaseout start AGI
Description: If AGI is higher than this threshold, the amount of EITC will start to decrease at the phaseout rate.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Value Type: float
Known Values:
2013: 7970.0 EIC=0kids
2013: 17530.0 EIC=1kid
2013: 17530.0 EIC=2kids
2013: 17530.0 EIC=3+kids
2014: 8110.0 EIC=0kids
2014: 17830.0 EIC=1kid
2014: 17830.0 EIC=2kids
2014: 17830.0 EIC=3+kids
2015: 8250.0 EIC=0kids
2015: 18150.0 EIC=1kid
2015: 18150.0 EIC=2kids
2015: 18150.0 EIC=3+kids
2016: 8270.0 EIC=0kids
2016: 18190.0 EIC=1kid
2016: 18190.0 EIC=2kids
2016: 18190.0 EIC=3+kids
2017: 8340.0 EIC=0kids
2017: 18340.0 EIC=1kid
2017: 18340.0 EIC=2kids
2017: 18340.0 EIC=3+kids
2018: 8490.0 EIC=0kids
2018: 18660.0 EIC=1kid
2018: 18660.0 EIC=2kids
2018: 18660.0 EIC=3+kids
2019: 8650.0 EIC=0kids
2019: 19030.0 EIC=1kid
2019: 19030.0 EIC=2kids
2019: 19030.0 EIC=3+kids
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

Refundable Credits — Earned Income Tax Credit
tc Name: EITC_ps_MarriedJ
TB Name: Extra earned income credit phaseout start AGI for married filling jointly
Description: This is the additional amount added on the regular phaseout start amount for taxpayers with filling status of married filing jointly.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Value Type: float
Known Values:
2013: 5340.0 EIC=0kids
2013: 5340.0 EIC=1kid
2013: 5340.0 EIC=2kids
2013: 5340.0 EIC=3+kids
2014: 5430.0 EIC=0kids
2014: 5430.0 EIC=1kid
2014: 5430.0 EIC=2kids
2014: 5430.0 EIC=3+kids
2015: 5500.0 EIC=0kids
2015: 5500.0 EIC=1kid
2015: 5500.0 EIC=2kids
2015: 5500.0 EIC=3+kids
2016: 5550.0 EIC=0kids
2016: 5550.0 EIC=1kid
2016: 5550.0 EIC=2kids
2016: 5550.0 EIC=3+kids
2017: 5590.0 EIC=0kids
2017: 5590.0 EIC=1kid
2017: 5590.0 EIC=2kids
2017: 5590.0 EIC=3+kids
2018: 5680.0 EIC=0kids
2018: 5690.0 EIC=1kid
2018: 5690.0 EIC=2kids
2018: 5690.0 EIC=3+kids
2019: 5800.0 EIC=0kids
2019: 5790.0 EIC=1kid
2019: 5790.0 EIC=2kids
2019: 5790.0 EIC=3+kids
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

Refundable Credits — Earned Income Tax Credit
tc Name: EITC_MinEligAge
TB Name: Minimum Age for Childless EITC Eligibility
Description: For a childless filing unit, at least one individual's age needs to be no less than this age (but no greater than the EITC_MaxEligAge) in order to be eligible for an earned income tax credit.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: int
Known Values:
2013: 25
Valid Range: min = 0 and max = 125
Out-of-Range Action: error

Refundable Credits — Earned Income Tax Credit
tc Name: EITC_MaxEligAge
TB Name: Maximum Age for Childless EITC Eligibility
Description: For a childless filing unit, at least one individual's age needs to be no greater than this age (but no less than the EITC_MinEligAge) in order to be eligible for an earned income tax credit.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: int
Known Values:
2013: 64
Valid Range: min = 0 and max = 125
Out-of-Range Action: error

Refundable Credits — Earned Income Tax Credit
tc Name: EITC_InvestIncome_c
TB Name: Maximum investment income before EITC reduction
Description: The EITC amount is reduced when investment income exceeds this ceiling.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Value Type: float
Known Values:
2013: 3300.0
2014: 3350.0
2015: 3400.0
2016: 3400.0
2017: 3450.0
2018: 3500.0
2019: 3600.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

Refundable Credits — Earned Income Tax Credit
tc Name: EITC_excess_InvestIncome_rt
TB Name: Rate of EITC reduction when investment income exceeds ceiling
Description: The EITC amount is reduced at this rate per dollar of investment income exceeding the ceiling.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 9e+99
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

Refundable Credits — Earned Income Tax Credit
tc Name: EITC_indiv
TB Name: EITC is computed for each spouse based on individual earnings
Description: Current-law value is false implying EITC is filing-unit based; a value of true implies EITC is computed for each individual wage earner. The additional phaseout start for joint filers is not affected by this parameter, nor are investment income and age eligibilty rules.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: bool
Known Values:
2013: False
Valid Range: min = False and max = True
Out-of-Range Action: error

Refundable Credits — Earned Income Tax Credit
tc Name: EITC_sep_filers_elig
TB Name: Separate filers are eligibile for the EITC
Description: Current-law value is false, implying ineligibility.
Has An Effect When Using:   PUF data: True   CPS data: False
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: bool
Known Values:
2013: False
Valid Range: min = False and max = True
Out-of-Range Action: error

+

Refundable Credits — Earned Income Tax Credit
tc Name: EITC_c
Title: Maximum earned income credit
Description: This is the maximum amount of earned income credit taxpayers are eligible for; it depends on how many kids they have.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Value Type: float
Known Values:
   for: [0kids, 1kid, 2kids, 3+kids]
2013: [487.0, 3250.0, 5372.0, 6044.0]
2014: [496.0, 3305.0, 5460.0, 6143.0]
2015: [503.0, 3359.0, 5548.0, 6242.0]
2016: [506.0, 3373.0, 5572.0, 6269.0]
2017: [510.0, 3400.0, 5616.0, 6318.0]
2018: [519.0, 3461.0, 5716.0, 6431.0]
2019: [529.0, 3526.0, 5828.0, 6557.0]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

Refundable Credits — Earned Income Tax Credit
tc Name: EITC_rt
Title: Earned income credit phasein rate
Description: Pre-phaseout credit is minimum of this rate times earnings and the maximum earned income credit.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
   for: [0kids, 1kid, 2kids, 3+kids]
2013: [0.0765, 0.34, 0.4, 0.45]
2014: [0.0765, 0.34, 0.4, 0.45]
2015: [0.0765, 0.34, 0.4, 0.45]
2016: [0.0765, 0.34, 0.4, 0.45]
2017: [0.0765, 0.34, 0.4, 0.45]
2018: [0.0765, 0.34, 0.4, 0.45]
2019: [0.0765, 0.34, 0.4, 0.45]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

Refundable Credits — Earned Income Tax Credit
tc Name: EITC_basic_frac
Title: Fraction of maximum earned income credit paid at zero earnings
Description: This fraction of EITC_c is always paid as a credit and one minus this fraction is applied to the phasein rate, EITC_rt. This fraction is zero under current law.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
2019: 0.0
Valid Range: min = 0.0 and max = 1.0
Out-of-Range Action: error

Refundable Credits — Earned Income Tax Credit
tc Name: EITC_prt
Title: Earned income credit phaseout rate
Description: Earned income credit begins to decrease at the this rate when AGI is higher than earned income credit phaseout start AGI.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
   for: [0kids, 1kid, 2kids, 3+kids]
2013: [0.0765, 0.1598, 0.2106, 0.2106]
2014: [0.0765, 0.1598, 0.2106, 0.2106]
2015: [0.0765, 0.1598, 0.2106, 0.2106]
2016: [0.0765, 0.1598, 0.2106, 0.2106]
2017: [0.0765, 0.1598, 0.2106, 0.2106]
2018: [0.0765, 0.1598, 0.2106, 0.2106]
2019: [0.0765, 0.1598, 0.2106, 0.2106]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

Refundable Credits — Earned Income Tax Credit
tc Name: EITC_ps
Title: Earned income credit phaseout start AGI
Description: If AGI is higher than this threshold, the amount of EITC will start to decrease at the phaseout rate.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Value Type: float
Known Values:
   for: [0kids, 1kid, 2kids, 3+kids]
2013: [7970.0, 17530.0, 17530.0, 17530.0]
2014: [8110.0, 17830.0, 17830.0, 17830.0]
2015: [8250.0, 18150.0, 18150.0, 18150.0]
2016: [8270.0, 18190.0, 18190.0, 18190.0]
2017: [8340.0, 18340.0, 18340.0, 18340.0]
2018: [8490.0, 18660.0, 18660.0, 18660.0]
2019: [8650.0, 19030.0, 19030.0, 19030.0]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

Refundable Credits — Earned Income Tax Credit
tc Name: EITC_ps_MarriedJ
Title: Extra earned income credit phaseout start AGI for married filling jointly
Description: This is the additional amount added on the regular phaseout start amount for taxpayers with filling status of married filing jointly.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Value Type: float
Known Values:
   for: [0kids, 1kid, 2kids, 3+kids]
2013: [5340.0, 5340.0, 5340.0, 5340.0]
2014: [5430.0, 5430.0, 5430.0, 5430.0]
2015: [5500.0, 5500.0, 5500.0, 5500.0]
2016: [5550.0, 5550.0, 5550.0, 5550.0]
2017: [5590.0, 5590.0, 5590.0, 5590.0]
2018: [5680.0, 5690.0, 5690.0, 5690.0]
2019: [5800.0, 5790.0, 5790.0, 5790.0]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

Refundable Credits — Earned Income Tax Credit
tc Name: EITC_MinEligAge
Title: Minimum Age for Childless EITC Eligibility
Description: For a childless filing unit, at least one individual's age needs to be no less than this age (but no greater than the EITC_MaxEligAge) in order to be eligible for an earned income tax credit.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: int
Known Values:
2013: 25
2014: 25
2015: 25
2016: 25
2017: 25
2018: 25
2019: 25
Valid Range: min = 0 and max = 125
Out-of-Range Action: error

Refundable Credits — Earned Income Tax Credit
tc Name: EITC_MaxEligAge
Title: Maximum Age for Childless EITC Eligibility
Description: For a childless filing unit, at least one individual's age needs to be no greater than this age (but no less than the EITC_MinEligAge) in order to be eligible for an earned income tax credit.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: int
Known Values:
2013: 64
2014: 64
2015: 64
2016: 64
2017: 64
2018: 64
2019: 64
Valid Range: min = 0 and max = 125
Out-of-Range Action: error

Refundable Credits — Earned Income Tax Credit
tc Name: EITC_InvestIncome_c
Title: Maximum investment income before EITC reduction
Description: The EITC amount is reduced when investment income exceeds this ceiling.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Value Type: float
Known Values:
2013: 3300.0
2014: 3350.0
2015: 3400.0
2016: 3400.0
2017: 3450.0
2018: 3500.0
2019: 3600.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

Refundable Credits — Earned Income Tax Credit
tc Name: EITC_excess_InvestIncome_rt
Title: Rate of EITC reduction when investment income exceeds ceiling
Description: The EITC amount is reduced at this rate per dollar of investment income exceeding the ceiling.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 9e+99
2014: 9e+99
2015: 9e+99
2016: 9e+99
2017: 9e+99
2018: 9e+99
2019: 9e+99
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

Refundable Credits — Earned Income Tax Credit
tc Name: EITC_indiv
Title: EITC is computed for each spouse based on individual earnings
Description: Current-law value is false implying EITC is filing-unit based; a value of true implies EITC is computed for each individual wage earner. The additional phaseout start for joint filers is not affected by this parameter, nor are investment income and age eligibilty rules.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: bool
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False
2018: False
2019: False
Valid Range: min = False and max = True
Out-of-Range Action: error

Refundable Credits — Earned Income Tax Credit
tc Name: EITC_sep_filers_elig
Title: Separate filers are eligibile for the EITC
Description: Current-law value is false, implying ineligibility.
Has An Effect When Using:   PUF data: True   CPS data: False
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: bool
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False
2018: False
2019: False
Valid Range: min = False and max = True
Out-of-Range Action: error

-

Refundable Credits — New Refundable Child Tax Credit
tc Name: CTC_new_c
TB Name: New refundable child tax credit maximum amount per child
Description: In addition to all credits currently available for dependents, this parameter gives each qualifying child a new refundable credit with this maximum amount.
Notes: Child age qualification for the new child tax credit is the same as under current-law Child Tax Credit.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

Refundable Credits — New Refundable Child Tax Credit
tc Name: CTC_new_c_under5_bonus
TB Name: Bonus new refundable child tax credit maximum for qualifying children under five
Description: The maximum amount of the new refundable child tax credit allowed for each child is increased by this amount for qualifying children under 5 years old.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

Refundable Credits — New Refundable Child Tax Credit
tc Name: CTC_new_for_all
TB Name: Whether or not maximum amount of the new refundable child tax credit is available to all
Description: The maximum amount of the new refundable child tax credit does not depend on AGI when true; otherwise, see CTC_new_rt.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: bool
Known Values:
2013: False
Valid Range: min = False and max = True
Out-of-Range Action: error

Refundable Credits — New Refundable Child Tax Credit
tc Name: CTC_new_rt
TB Name: New refundable child tax credit amount phasein rate
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.
Notes: Child age qualification for the new child tax credit is the same as under current-law Child Tax Credit.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

Refundable Credits — New Refundable Child Tax Credit
tc Name: CTC_new_ps
TB Name: New refundable child tax credit phaseout starting AGI
Description: The total amount of new child tax credit is reduced for taxpayers with AGI higher than this level.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Value Type: float
Known Values:
2013: 0.0 MARS=single
2013: 0.0 MARS=mjoint
2013: 0.0 MARS=mseparate
2013: 0.0 MARS=headhh
2013: 0.0 MARS=widow
2014: 0.0 MARS=single
2014: 0.0 MARS=mjoint
2014: 0.0 MARS=mseparate
2014: 0.0 MARS=headhh
2014: 0.0 MARS=widow
2015: 0.0 MARS=single
2015: 0.0 MARS=mjoint
2015: 0.0 MARS=mseparate
2015: 0.0 MARS=headhh
2015: 0.0 MARS=widow
2016: 0.0 MARS=single
2016: 0.0 MARS=mjoint
2016: 0.0 MARS=mseparate
2016: 0.0 MARS=headhh
2016: 0.0 MARS=widow
2017: 0.0 MARS=single
2017: 0.0 MARS=mjoint
2017: 0.0 MARS=mseparate
2017: 0.0 MARS=headhh
2017: 0.0 MARS=widow
2018: 0.0 MARS=single
2018: 0.0 MARS=mjoint
2018: 0.0 MARS=mseparate
2018: 0.0 MARS=headhh
2018: 0.0 MARS=widow
2019: 0.0 MARS=single
2019: 0.0 MARS=mjoint
2019: 0.0 MARS=mseparate
2019: 0.0 MARS=headhh
2019: 0.0 MARS=widow
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

Refundable Credits — New Refundable Child Tax Credit
tc Name: CTC_new_prt
TB Name: New refundable child tax credit amount phaseout rate
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.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

Refundable Credits — New Refundable Child Tax Credit
tc Name: CTC_new_refund_limited
TB Name: New child tax credit refund limited to a decimal fraction of payroll taxes
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).
Notes: Set this parameter to true to limit the refundability or false to allow full refundability for all taxpayers.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: bool
Known Values:
2013: False
Valid Range: min = False and max = True
Out-of-Range Action: error

Refundable Credits — New Refundable Child Tax Credit
tc Name: CTC_new_refund_limit_payroll_rt
TB Name: New child tax credit refund limit rate (decimal fraction of payroll taxes)
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.
Notes: Set this parameter to zero for no refundability; set it to 9e99 for unlimited refundability for taxpayers with payroll tax liabilities.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

Refundable Credits — New Refundable Child Tax Credit
tc Name: CTC_new_refund_limited_all_payroll
TB Name: New child tax credit refund limit applies to all FICA taxes, not just OASDI
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).
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.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: bool
Known Values:
2013: False
Valid Range: min = False and max = True
Out-of-Range Action: error

+

Refundable Credits — New Refundable Child Tax Credit
tc Name: CTC_new_c
Title: New refundable child tax credit maximum amount per child
Description: In addition to all credits currently available for dependents, this parameter gives each qualifying child a new refundable credit with this maximum amount.
Notes: Child age qualification for the new child tax credit is the same as under current-law Child Tax Credit.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
2019: 0.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

Refundable Credits — New Refundable Child Tax Credit
tc Name: CTC_new_c_under5_bonus
Title: Bonus new refundable child tax credit maximum for qualifying children under five
Description: The maximum amount of the new refundable child tax credit allowed for each child is increased by this amount for qualifying children under 5 years old.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
2019: 0.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

Refundable Credits — New Refundable Child Tax Credit
tc Name: CTC_new_for_all
Title: Whether or not maximum amount of the new refundable child tax credit is available to all
Description: The maximum amount of the new refundable child tax credit does not depend on AGI when true; otherwise, see CTC_new_rt.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: bool
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False
2018: False
2019: False
Valid Range: min = False and max = True
Out-of-Range Action: error

Refundable Credits — New Refundable Child Tax Credit
tc Name: CTC_new_rt
Title: New refundable child tax credit amount phasein rate
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.
Notes: Child age qualification for the new child tax credit is the same as under current-law Child Tax Credit.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
2019: 0.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

Refundable Credits — New Refundable Child Tax Credit
tc Name: CTC_new_ps
Title: New refundable child tax credit phaseout starting AGI
Description: The total amount of new child tax credit is reduced for taxpayers with AGI higher than this level.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Value Type: float
Known Values:
   for: [single, mjoint, mseparate, headhh, widow]
2013: [0.0, 0.0, 0.0, 0.0, 0.0]
2014: [0.0, 0.0, 0.0, 0.0, 0.0]
2015: [0.0, 0.0, 0.0, 0.0, 0.0]
2016: [0.0, 0.0, 0.0, 0.0, 0.0]
2017: [0.0, 0.0, 0.0, 0.0, 0.0]
2018: [0.0, 0.0, 0.0, 0.0, 0.0]
2019: [0.0, 0.0, 0.0, 0.0, 0.0]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

Refundable Credits — New Refundable Child Tax Credit
tc Name: CTC_new_prt
Title: New refundable child tax credit amount phaseout rate
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.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
2019: 0.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

Refundable Credits — New Refundable Child Tax Credit
tc Name: CTC_new_refund_limited
Title: New child tax credit refund limited to a decimal fraction of payroll taxes
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).
Notes: Set this parameter to true to limit the refundability or false to allow full refundability for all taxpayers.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: bool
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False
2018: False
2019: False
Valid Range: min = False and max = True
Out-of-Range Action: error

Refundable Credits — New Refundable Child Tax Credit
tc Name: CTC_new_refund_limit_payroll_rt
Title: New child tax credit refund limit rate (decimal fraction of payroll taxes)
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.
Notes: Set this parameter to zero for no refundability; set it to 9e99 for unlimited refundability for taxpayers with payroll tax liabilities.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
2019: 0.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

Refundable Credits — New Refundable Child Tax Credit
tc Name: CTC_new_refund_limited_all_payroll
Title: New child tax credit refund limit applies to all FICA taxes, not just OASDI
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).
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.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: bool
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False
2018: False
2019: False
Valid Range: min = False and max = True
Out-of-Range Action: error

-

Refundable Credits — Personal Refundable Credit
tc Name: II_credit
TB Name: Personal refundable credit maximum amount
Description: This credit amount is fully refundable and is phased out based on AGI. It is available to tax units who would otherwise not file.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Value Type: float
Known Values:
2013: 0.0 MARS=single
2013: 0.0 MARS=mjoint
2013: 0.0 MARS=mseparate
2013: 0.0 MARS=headhh
2013: 0.0 MARS=widow
2014: 0.0 MARS=single
2014: 0.0 MARS=mjoint
2014: 0.0 MARS=mseparate
2014: 0.0 MARS=headhh
2014: 0.0 MARS=widow
2015: 0.0 MARS=single
2015: 0.0 MARS=mjoint
2015: 0.0 MARS=mseparate
2015: 0.0 MARS=headhh
2015: 0.0 MARS=widow
2016: 0.0 MARS=single
2016: 0.0 MARS=mjoint
2016: 0.0 MARS=mseparate
2016: 0.0 MARS=headhh
2016: 0.0 MARS=widow
2017: 0.0 MARS=single
2017: 0.0 MARS=mjoint
2017: 0.0 MARS=mseparate
2017: 0.0 MARS=headhh
2017: 0.0 MARS=widow
2018: 0.0 MARS=single
2018: 0.0 MARS=mjoint
2018: 0.0 MARS=mseparate
2018: 0.0 MARS=headhh
2018: 0.0 MARS=widow
2019: 0.0 MARS=single
2019: 0.0 MARS=mjoint
2019: 0.0 MARS=mseparate
2019: 0.0 MARS=headhh
2019: 0.0 MARS=widow
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

Refundable Credits — Personal Refundable Credit
tc Name: II_credit_ps
TB Name: Personal refundable credit phaseout start
Description: The personal refundable credit amount will be reduced for taxpayers with AGI higher than this threshold level.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Value Type: float
Known Values:
2013: 0.0 MARS=single
2013: 0.0 MARS=mjoint
2013: 0.0 MARS=mseparate
2013: 0.0 MARS=headhh
2013: 0.0 MARS=widow
2014: 0.0 MARS=single
2014: 0.0 MARS=mjoint
2014: 0.0 MARS=mseparate
2014: 0.0 MARS=headhh
2014: 0.0 MARS=widow
2015: 0.0 MARS=single
2015: 0.0 MARS=mjoint
2015: 0.0 MARS=mseparate
2015: 0.0 MARS=headhh
2015: 0.0 MARS=widow
2016: 0.0 MARS=single
2016: 0.0 MARS=mjoint
2016: 0.0 MARS=mseparate
2016: 0.0 MARS=headhh
2016: 0.0 MARS=widow
2017: 0.0 MARS=single
2017: 0.0 MARS=mjoint
2017: 0.0 MARS=mseparate
2017: 0.0 MARS=headhh
2017: 0.0 MARS=widow
2018: 0.0 MARS=single
2018: 0.0 MARS=mjoint
2018: 0.0 MARS=mseparate
2018: 0.0 MARS=headhh
2018: 0.0 MARS=widow
2019: 0.0 MARS=single
2019: 0.0 MARS=mjoint
2019: 0.0 MARS=mseparate
2019: 0.0 MARS=headhh
2019: 0.0 MARS=widow
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

Refundable Credits — Personal Refundable Credit
tc Name: II_credit_prt
TB Name: Personal refundable credit phaseout rate
Description: The personal refundable credit amount will be reduced at this rate for each dollar of AGI exceeding the II_credit_ps threshold.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

+

Refundable Credits — Personal Refundable Credit
tc Name: II_credit
Title: Personal refundable credit maximum amount
Description: This credit amount is fully refundable and is phased out based on AGI. It is available to tax units who would otherwise not file.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Value Type: float
Known Values:
   for: [single, mjoint, mseparate, headhh, widow]
2013: [0.0, 0.0, 0.0, 0.0, 0.0]
2014: [0.0, 0.0, 0.0, 0.0, 0.0]
2015: [0.0, 0.0, 0.0, 0.0, 0.0]
2016: [0.0, 0.0, 0.0, 0.0, 0.0]
2017: [0.0, 0.0, 0.0, 0.0, 0.0]
2018: [0.0, 0.0, 0.0, 0.0, 0.0]
2019: [0.0, 0.0, 0.0, 0.0, 0.0]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

Refundable Credits — Personal Refundable Credit
tc Name: II_credit_ps
Title: Personal refundable credit phaseout start
Description: The personal refundable credit amount will be reduced for taxpayers with AGI higher than this threshold level.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Value Type: float
Known Values:
   for: [single, mjoint, mseparate, headhh, widow]
2013: [0.0, 0.0, 0.0, 0.0, 0.0]
2014: [0.0, 0.0, 0.0, 0.0, 0.0]
2015: [0.0, 0.0, 0.0, 0.0, 0.0]
2016: [0.0, 0.0, 0.0, 0.0, 0.0]
2017: [0.0, 0.0, 0.0, 0.0, 0.0]
2018: [0.0, 0.0, 0.0, 0.0, 0.0]
2019: [0.0, 0.0, 0.0, 0.0, 0.0]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

Refundable Credits — Personal Refundable Credit
tc Name: II_credit_prt
Title: Personal refundable credit phaseout rate
Description: The personal refundable credit amount will be reduced at this rate for each dollar of AGI exceeding the II_credit_ps threshold.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
2019: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

-

Refundable Credits — Refundable Payroll Tax Credit
tc Name: RPTC_c
TB Name: Maximum refundable payroll tax credit
Description: This is the maximum amount of the refundable payroll tax credit for each taxpayer/spouse.
Notes: Positive values of RPTC_c and RPTC_rt can be used to emulate a payroll tax exemption, the implied value of which is RPTC_c divided by RPTC_rt.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
2019: 0.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

Refundable Credits — Refundable Payroll Tax Credit
tc Name: RPTC_rt
TB Name: Refundable payroll tax credit phasein rate
Description: Pre-phaseout credit is minimum of this rate times earnings and the maximum refundable payroll tax credit, where earnings is defined as in FICA and SECA.
Notes: Positive values of RPTC_c and RPTC_rt can be used to emulate a payroll tax exemption, the implied value of which is RPTC_c divided by RPTC_rt.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

+

Refundable Credits — Refundable Payroll Tax Credit
tc Name: RPTC_c
Title: Maximum refundable payroll tax credit
Description: This is the maximum amount of the refundable payroll tax credit for each taxpayer/spouse.
Notes: Positive values of RPTC_c and RPTC_rt can be used to emulate a payroll tax exemption, the implied value of which is RPTC_c divided by RPTC_rt.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
2019: 0.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

Refundable Credits — Refundable Payroll Tax Credit
tc Name: RPTC_rt
Title: Refundable payroll tax credit phasein rate
Description: Pre-phaseout credit is minimum of this rate times earnings and the maximum refundable payroll tax credit, where earnings is defined as in FICA and SECA.
Notes: Positive values of RPTC_c and RPTC_rt can be used to emulate a payroll tax exemption, the implied value of which is RPTC_c divided by RPTC_rt.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
2019: 0.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

3n. Surtaxes

-

Surtaxes — New Minimum Tax
tc Name: FST_AGI_trt
TB Name: New minimum tax; rate as a decimal fraction of AGI
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.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Surtaxes — New Minimum Tax
tc Name: FST_AGI_thd_lo
TB Name: Minimum AGI needed to be subject to the new minimum tax
Description: A taxpayer is only subject to the new minimum tax if they exceed this level of AGI.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Value Type: float
Known Values:
2013: 1000000.0 MARS=single
2013: 1000000.0 MARS=mjoint
2013: 500000.0 MARS=mseparate
2013: 1000000.0 MARS=headhh
2013: 1000000.0 MARS=widow
2014: 1000000.0 MARS=single
2014: 1000000.0 MARS=mjoint
2014: 500000.0 MARS=mseparate
2014: 1000000.0 MARS=headhh
2014: 1000000.0 MARS=widow
2015: 1000000.0 MARS=single
2015: 1000000.0 MARS=mjoint
2015: 500000.0 MARS=mseparate
2015: 1000000.0 MARS=headhh
2015: 1000000.0 MARS=widow
2016: 1000000.0 MARS=single
2016: 1000000.0 MARS=mjoint
2016: 500000.0 MARS=mseparate
2016: 1000000.0 MARS=headhh
2016: 1000000.0 MARS=widow
2017: 1000000.0 MARS=single
2017: 1000000.0 MARS=mjoint
2017: 500000.0 MARS=mseparate
2017: 1000000.0 MARS=headhh
2017: 1000000.0 MARS=widow
2018: 1000000.0 MARS=single
2018: 1000000.0 MARS=mjoint
2018: 500000.0 MARS=mseparate
2018: 1000000.0 MARS=headhh
2018: 1000000.0 MARS=widow
2019: 1000000.0 MARS=single
2019: 1000000.0 MARS=mjoint
2019: 500000.0 MARS=mseparate
2019: 1000000.0 MARS=headhh
2019: 1000000.0 MARS=widow
Valid Range: min = 0 and max = FST_AGI_thd_hi
Out-of-Range Action: error

Surtaxes — New Minimum Tax
tc Name: FST_AGI_thd_hi
TB Name: AGI level at which the New Minimum Tax is fully phased in
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.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Value Type: float
Known Values:
2013: 2000000.0 MARS=single
2013: 2000000.0 MARS=mjoint
2013: 1000000.0 MARS=mseparate
2013: 2000000.0 MARS=headhh
2013: 2000000.0 MARS=widow
2014: 2000000.0 MARS=single
2014: 2000000.0 MARS=mjoint
2014: 1000000.0 MARS=mseparate
2014: 2000000.0 MARS=headhh
2014: 2000000.0 MARS=widow
2015: 2000000.0 MARS=single
2015: 2000000.0 MARS=mjoint
2015: 1000000.0 MARS=mseparate
2015: 2000000.0 MARS=headhh
2015: 2000000.0 MARS=widow
2016: 2000000.0 MARS=single
2016: 2000000.0 MARS=mjoint
2016: 1000000.0 MARS=mseparate
2016: 2000000.0 MARS=headhh
2016: 2000000.0 MARS=widow
2017: 2000000.0 MARS=single
2017: 2000000.0 MARS=mjoint
2017: 1000000.0 MARS=mseparate
2017: 2000000.0 MARS=headhh
2017: 2000000.0 MARS=widow
2018: 2000000.0 MARS=single
2018: 2000000.0 MARS=mjoint
2018: 1000000.0 MARS=mseparate
2018: 2000000.0 MARS=headhh
2018: 2000000.0 MARS=widow
2019: 2000000.0 MARS=single
2019: 2000000.0 MARS=mjoint
2019: 1000000.0 MARS=mseparate
2019: 2000000.0 MARS=headhh
2019: 2000000.0 MARS=widow
Valid Range: min = FST_AGI_thd_lo and max = 9e+99
Out-of-Range Action: error

+

Surtaxes — New Minimum Tax
tc Name: FST_AGI_trt
Title: New minimum tax; rate as a decimal fraction of AGI
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.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
2019: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Surtaxes — New Minimum Tax
tc Name: FST_AGI_thd_lo
Title: Minimum AGI needed to be subject to the new minimum tax
Description: A taxpayer is only subject to the new minimum tax if they exceed this level of AGI.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Value Type: float
Known Values:
   for: [single, mjoint, mseparate, headhh, widow]
2013: [1000000.0, 1000000.0, 500000.0, 1000000.0, 1000000.0]
2014: [1000000.0, 1000000.0, 500000.0, 1000000.0, 1000000.0]
2015: [1000000.0, 1000000.0, 500000.0, 1000000.0, 1000000.0]
2016: [1000000.0, 1000000.0, 500000.0, 1000000.0, 1000000.0]
2017: [1000000.0, 1000000.0, 500000.0, 1000000.0, 1000000.0]
2018: [1000000.0, 1000000.0, 500000.0, 1000000.0, 1000000.0]
2019: [1000000.0, 1000000.0, 500000.0, 1000000.0, 1000000.0]
Valid Range: min = 0 and max = FST_AGI_thd_hi
Out-of-Range Action: error

Surtaxes — New Minimum Tax
tc Name: FST_AGI_thd_hi
Title: AGI level at which the New Minimum Tax is fully phased in
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.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Value Type: float
Known Values:
   for: [single, mjoint, mseparate, headhh, widow]
2013: [2000000.0, 2000000.0, 1000000.0, 2000000.0, 2000000.0]
2014: [2000000.0, 2000000.0, 1000000.0, 2000000.0, 2000000.0]
2015: [2000000.0, 2000000.0, 1000000.0, 2000000.0, 2000000.0]
2016: [2000000.0, 2000000.0, 1000000.0, 2000000.0, 2000000.0]
2017: [2000000.0, 2000000.0, 1000000.0, 2000000.0, 2000000.0]
2018: [2000000.0, 2000000.0, 1000000.0, 2000000.0, 2000000.0]
2019: [2000000.0, 2000000.0, 1000000.0, 2000000.0, 2000000.0]
Valid Range: min = FST_AGI_thd_lo and max = 9e+99
Out-of-Range Action: error

-

Surtaxes — New AGI Surtax
tc Name: AGI_surtax_trt
TB Name: New AGI surtax rate
Description: The surtax rate is applied to the portion of Adjusted Gross Income above the AGI surtax threshold.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Surtaxes — New AGI Surtax
tc Name: AGI_surtax_thd
TB Name: Threshold for the new AGI surtax
Description: The aggregate gross income above this AGI surtax threshold is taxed at surtax rate on AGI.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Value Type: float
Known Values:
2013: 9e+99 MARS=single
2013: 9e+99 MARS=mjoint
2013: 9e+99 MARS=mseparate
2013: 9e+99 MARS=headhh
2013: 9e+99 MARS=widow
2014: 9e+99 MARS=single
2014: 9e+99 MARS=mjoint
2014: 9e+99 MARS=mseparate
2014: 9e+99 MARS=headhh
2014: 9e+99 MARS=widow
2015: 9e+99 MARS=single
2015: 9e+99 MARS=mjoint
2015: 9e+99 MARS=mseparate
2015: 9e+99 MARS=headhh
2015: 9e+99 MARS=widow
2016: 9e+99 MARS=single
2016: 9e+99 MARS=mjoint
2016: 9e+99 MARS=mseparate
2016: 9e+99 MARS=headhh
2016: 9e+99 MARS=widow
2017: 9e+99 MARS=single
2017: 9e+99 MARS=mjoint
2017: 9e+99 MARS=mseparate
2017: 9e+99 MARS=headhh
2017: 9e+99 MARS=widow
2018: 9e+99 MARS=single
2018: 9e+99 MARS=mjoint
2018: 9e+99 MARS=mseparate
2018: 9e+99 MARS=headhh
2018: 9e+99 MARS=widow
2019: 9e+99 MARS=single
2019: 9e+99 MARS=mjoint
2019: 9e+99 MARS=mseparate
2019: 9e+99 MARS=headhh
2019: 9e+99 MARS=widow
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

+

Surtaxes — New AGI Surtax
tc Name: AGI_surtax_trt
Title: New AGI surtax rate
Description: The surtax rate is applied to the portion of Adjusted Gross Income above the AGI surtax threshold.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
2019: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Surtaxes — New AGI Surtax
tc Name: AGI_surtax_thd
Title: Threshold for the new AGI surtax
Description: The aggregate gross income above this AGI surtax threshold is taxed at surtax rate on AGI.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Value Type: float
Known Values:
   for: [single, mjoint, mseparate, headhh, widow]
2013: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2014: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2015: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2016: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2017: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2018: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2019: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

-

Surtaxes — Lump-Sum Tax
tc Name: LST
TB Name: Dollar amount of lump-sum tax
Description: The lump-sum tax is levied on every member of a tax filing unit. The lump-sum tax is included only in combined taxes; it is not included in income or payroll taxes.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
Valid Range: min = -9e+99 and max = 9e+99
Out-of-Range Action: error

+

Surtaxes — Lump-Sum Tax
tc Name: LST
Title: Dollar amount of lump-sum tax
Description: The lump-sum tax is levied on every member of a tax filing unit. The lump-sum tax is included only in combined taxes; it is not included in income or payroll taxes.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
2019: 0.0
Valid Range: min = -9e+99 and max = 9e+99
Out-of-Range Action: error

3o. Universal Basic Income

-

Universal Basic Income — UBI Benefits
tc Name: UBI_u18
TB Name: UBI benefit for those under 18
Description: UBI benefit provided to people under 18.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
2019: 0.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

Universal Basic Income — UBI Benefits
tc Name: UBI_1820
TB Name: UBI benefit for those 18 through 20
Description: UBI benefit provided to people 18-20 years of age.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
2019: 0.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

Universal Basic Income — UBI Benefits
tc Name: UBI_21
TB Name: UBI benefit for those 21 and over
Description: UBI benefit provided to people 21 and over.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
2019: 0.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

+

Universal Basic Income — UBI Benefits
tc Name: UBI_u18
Title: UBI benefit for those under 18
Description: UBI benefit provided to people under 18.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
2019: 0.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

Universal Basic Income — UBI Benefits
tc Name: UBI_1820
Title: UBI benefit for those 18 through 20
Description: UBI benefit provided to people 18-20 years of age.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
2019: 0.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

Universal Basic Income — UBI Benefits
tc Name: UBI_21
Title: UBI benefit for those 21 and over
Description: UBI benefit provided to people 21 and over.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
2019: 0.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

-

Universal Basic Income — UBI Taxability
tc Name: UBI_ecrt
TB Name: Fraction of UBI benefits excluded from AGI
Description: One minus this fraction of UBI benefits are taxable and will be added to AGI.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

+

Universal Basic Income — UBI Taxability
tc Name: UBI_ecrt
Title: Fraction of UBI benefits excluded from AGI
Description: One minus this fraction of UBI benefits are taxable and will be added to AGI.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
2019: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

3p. Benefits

-

Benefits — Benefit Repeal
tc Name: BEN_ssi_repeal
TB Name: SSI benefit repeal switch
Description: SSI benefits can be repealed by switching this parameter to true.
Has An Effect When Using:   PUF data: False   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: bool
Known Values:
2013: False
Valid Range: min = False and max = True
Out-of-Range Action: error

Benefits — Benefit Repeal
tc Name: BEN_housing_repeal
TB Name: Housing benefit repeal switch
Description: Housing benefits can be repealed by switching this parameter to true.
Has An Effect When Using:   PUF data: False   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: bool
Known Values:
2013: False
Valid Range: min = False and max = True
Out-of-Range Action: error

Benefits — Benefit Repeal
tc Name: BEN_snap_repeal
TB Name: SNAP benefit repeal switch
Description: SNAP benefits can be repealed by switching this parameter to true.
Has An Effect When Using:   PUF data: False   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: bool
Known Values:
2013: False
Valid Range: min = False and max = True
Out-of-Range Action: error

Benefits — Benefit Repeal
tc Name: BEN_tanf_repeal
TB Name: TANF benefit repeal switch
Description: TANF benefits can be repealed by switching this parameter to true.
Has An Effect When Using:   PUF data: False   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: bool
Known Values:
2013: False
Valid Range: min = False and max = True
Out-of-Range Action: error

Benefits — Benefit Repeal
tc Name: BEN_vet_repeal
TB Name: Veterans benefit repeal switch
Description: Veterans benefits can be repealed by switching this parameter to true.
Has An Effect When Using:   PUF data: False   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: bool
Known Values:
2013: False
Valid Range: min = False and max = True
Out-of-Range Action: error

Benefits — Benefit Repeal
tc Name: BEN_wic_repeal
TB Name: WIC benefit repeal switch
Description: WIC benefits can be repealed by switching this parameter to true.
Has An Effect When Using:   PUF data: False   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: bool
Known Values:
2013: False
Valid Range: min = False and max = True
Out-of-Range Action: error

Benefits — Benefit Repeal
tc Name: BEN_mcare_repeal
TB Name: Medicare benefit repeal switch
Description: Medicare benefits can be repealed by switching this parameter to true.
Has An Effect When Using:   PUF data: False   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: bool
Known Values:
2013: False
Valid Range: min = False and max = True
Out-of-Range Action: error

Benefits — Benefit Repeal
tc Name: BEN_mcaid_repeal
TB Name: Medicaid benefit repeal switch
Description: Medicaid benefits can be repealed by switching this parameter to true.
Has An Effect When Using:   PUF data: False   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: bool
Known Values:
2013: False
Valid Range: min = False and max = True
Out-of-Range Action: error

Benefits — Benefit Repeal
tc Name: BEN_oasdi_repeal
TB Name: Social Security benefit repeal switch
Description: Social Security benefits (e02400) can be repealed by switching this parameter to true.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: bool
Known Values:
2013: False
Valid Range: min = False and max = True
Out-of-Range Action: error

Benefits — Benefit Repeal
tc Name: BEN_ui_repeal
TB Name: Unemployment insurance benefit repeal switch
Description: Unemployment insurance benefits (e02300) can be repealed by switching this parameter to true.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: bool
Known Values:
2013: False
Valid Range: min = False and max = True
Out-of-Range Action: error

Benefits — Benefit Repeal
tc Name: BEN_other_repeal
TB Name: Other benefit repeal switch
Description: Other benefits can be repealed by switching this parameter to true.
Has An Effect When Using:   PUF data: False   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: bool
Known Values:
2013: False
Valid Range: min = False and max = True
Out-of-Range Action: error

+

Benefits — Benefit Repeal
tc Name: BEN_ssi_repeal
Title: SSI benefit repeal switch
Description: SSI benefits can be repealed by switching this parameter to true.
Has An Effect When Using:   PUF data: False   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: bool
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False
2018: False
2019: False
Valid Range: min = False and max = True
Out-of-Range Action: error

Benefits — Benefit Repeal
tc Name: BEN_housing_repeal
Title: Housing benefit repeal switch
Description: Housing benefits can be repealed by switching this parameter to true.
Has An Effect When Using:   PUF data: False   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: bool
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False
2018: False
2019: False
Valid Range: min = False and max = True
Out-of-Range Action: error

Benefits — Benefit Repeal
tc Name: BEN_snap_repeal
Title: SNAP benefit repeal switch
Description: SNAP benefits can be repealed by switching this parameter to true.
Has An Effect When Using:   PUF data: False   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: bool
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False
2018: False
2019: False
Valid Range: min = False and max = True
Out-of-Range Action: error

Benefits — Benefit Repeal
tc Name: BEN_tanf_repeal
Title: TANF benefit repeal switch
Description: TANF benefits can be repealed by switching this parameter to true.
Has An Effect When Using:   PUF data: False   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: bool
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False
2018: False
2019: False
Valid Range: min = False and max = True
Out-of-Range Action: error

Benefits — Benefit Repeal
tc Name: BEN_vet_repeal
Title: Veterans benefit repeal switch
Description: Veterans benefits can be repealed by switching this parameter to true.
Has An Effect When Using:   PUF data: False   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: bool
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False
2018: False
2019: False
Valid Range: min = False and max = True
Out-of-Range Action: error

Benefits — Benefit Repeal
tc Name: BEN_wic_repeal
Title: WIC benefit repeal switch
Description: WIC benefits can be repealed by switching this parameter to true.
Has An Effect When Using:   PUF data: False   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: bool
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False
2018: False
2019: False
Valid Range: min = False and max = True
Out-of-Range Action: error

Benefits — Benefit Repeal
tc Name: BEN_mcare_repeal
Title: Medicare benefit repeal switch
Description: Medicare benefits can be repealed by switching this parameter to true.
Has An Effect When Using:   PUF data: False   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: bool
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False
2018: False
2019: False
Valid Range: min = False and max = True
Out-of-Range Action: error

Benefits — Benefit Repeal
tc Name: BEN_mcaid_repeal
Title: Medicaid benefit repeal switch
Description: Medicaid benefits can be repealed by switching this parameter to true.
Has An Effect When Using:   PUF data: False   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: bool
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False
2018: False
2019: False
Valid Range: min = False and max = True
Out-of-Range Action: error

Benefits — Benefit Repeal
tc Name: BEN_oasdi_repeal
Title: Social Security benefit repeal switch
Description: Social Security benefits (e02400) can be repealed by switching this parameter to true.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: bool
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False
2018: False
2019: False
Valid Range: min = False and max = True
Out-of-Range Action: error

Benefits — Benefit Repeal
tc Name: BEN_ui_repeal
Title: Unemployment insurance benefit repeal switch
Description: Unemployment insurance benefits (e02300) can be repealed by switching this parameter to true.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: bool
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False
2018: False
2019: False
Valid Range: min = False and max = True
Out-of-Range Action: error

Benefits — Benefit Repeal
tc Name: BEN_other_repeal
Title: Other benefit repeal switch
Description: Other benefits can be repealed by switching this parameter to true.
Has An Effect When Using:   PUF data: False   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: bool
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False
2018: False
2019: False
Valid Range: min = False and max = True
Out-of-Range Action: error

3q. Other Parameters

-

Other Parameters — Not in Tax-Brain webapp
tc Name: SS_percentage1
Long Name: Social Security taxable income decimal fraction 1
Description: Under current law if their provisional income is above the first threshold for Social Security taxability but below the second threshold, taxpayers need to apply this fraction to both the excess of their provisional income over the first threshold and their Social Security benefits, and then include the smaller one in their AGI.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.5
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Other Parameters — Not in Tax-Brain webapp
tc Name: SS_percentage2
Long Name: Social Security taxable income decimal fraction 2
Description: Under current law if their provisional income is above the second threshold for Social Security taxability, taxpayers need to apply this fraction to both the excess of their provisional income over the second threshold and their social security benefits, and then include the smaller one in their AGI.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.85
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Other Parameters — Not in Tax-Brain webapp
tc Name: II_em_ps
Long Name: Personal exemption phaseout starting income
Description: If taxpayers' AGI is above this level, their personal exemption will start to decrease at the personal exemption phaseout rate (PEP provision).
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Value Type: float
Known Values:
2013: 250000.0 MARS=single
2013: 300000.0 MARS=mjoint
2013: 150000.0 MARS=mseparate
2013: 275000.0 MARS=headhh
2013: 300000.0 MARS=widow
2014: 254200.0 MARS=single
2014: 305050.0 MARS=mjoint
2014: 152525.0 MARS=mseparate
2014: 279650.0 MARS=headhh
2014: 305050.0 MARS=widow
2015: 258250.0 MARS=single
2015: 309900.0 MARS=mjoint
2015: 154950.0 MARS=mseparate
2015: 284040.0 MARS=headhh
2015: 309900.0 MARS=widow
2016: 259400.0 MARS=single
2016: 311300.0 MARS=mjoint
2016: 155650.0 MARS=mseparate
2016: 285350.0 MARS=headhh
2016: 311300.0 MARS=widow
2017: 261500.0 MARS=single
2017: 313800.0 MARS=mjoint
2017: 156900.0 MARS=mseparate
2017: 287650.0 MARS=headhh
2017: 313800.0 MARS=widow
2018: 9e+99 MARS=single
2018: 9e+99 MARS=mjoint
2018: 9e+99 MARS=mseparate
2018: 9e+99 MARS=headhh
2018: 9e+99 MARS=widow
2019: 9e+99 MARS=single
2019: 9e+99 MARS=mjoint
2019: 9e+99 MARS=mseparate
2019: 9e+99 MARS=headhh
2019: 9e+99 MARS=widow
2020: 9e+99 MARS=single
2020: 9e+99 MARS=mjoint
2020: 9e+99 MARS=mseparate
2020: 9e+99 MARS=headhh
2020: 9e+99 MARS=widow
2021: 9e+99 MARS=single
2021: 9e+99 MARS=mjoint
2021: 9e+99 MARS=mseparate
2021: 9e+99 MARS=headhh
2021: 9e+99 MARS=widow
2022: 9e+99 MARS=single
2022: 9e+99 MARS=mjoint
2022: 9e+99 MARS=mseparate
2022: 9e+99 MARS=headhh
2022: 9e+99 MARS=widow
2023: 9e+99 MARS=single
2023: 9e+99 MARS=mjoint
2023: 9e+99 MARS=mseparate
2023: 9e+99 MARS=headhh
2023: 9e+99 MARS=widow
2024: 9e+99 MARS=single
2024: 9e+99 MARS=mjoint
2024: 9e+99 MARS=mseparate
2024: 9e+99 MARS=headhh
2024: 9e+99 MARS=widow
2025: 9e+99 MARS=single
2025: 9e+99 MARS=mjoint
2025: 9e+99 MARS=mseparate
2025: 9e+99 MARS=headhh
2025: 9e+99 MARS=widow
2026: 316457.0 MARS=single
2026: 379748.0 MARS=mjoint
2026: 189874.0 MARS=mseparate
2026: 348102.0 MARS=headhh
2026: 379748.0 MARS=widow
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

Other Parameters — Not in Tax-Brain webapp
tc Name: STD_Dep
Long Name: Standard deduction for dependents
Description: This is the maximum standard deduction for dependents.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Value Type: float
Known Values:
2013: 1000.0
2014: 1000.0
2015: 1050.0
2016: 1050.0
2017: 1050.0
2018: 1050.0
2019: 1100.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

Other Parameters — Not in Tax-Brain webapp
tc Name: STD_allow_charity_ded_nonitemizers
Long Name: Allow standard deduction filers to take the charitable contributions deduction
Description: Extends the charitable contributions deduction to taxpayers who take the standard deduction. The same ceilings, floor, and haircuts applied to itemized deduction for charitable contributions also apply here.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: bool
Known Values:
2013: False
Valid Range: min = False and max = True
Out-of-Range Action: error

Other Parameters — Not in Tax-Brain webapp
tc Name: AMT_child_em
Long Name: Child AMT exemption additional income base
Description: The child's AMT exemption is capped by this amount plus the child's earned income.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Value Type: float
Known Values:
2013: 7150.0
2014: 7250.0
2015: 7400.0
2016: 7400.0
2017: 7500.0
2018: 7600.0
2019: 0.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

Other Parameters — Not in Tax-Brain webapp
tc Name: AMT_child_em_c_age
Long Name: Age ceiling for special AMT exemption
Description: Individuals under this age must use the child AMT exemption rules.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: int
Known Values:
2013: 18
Valid Range: min = 0 and max = 30
Out-of-Range Action: error

Other Parameters — Not in Tax-Brain webapp
tc Name: AMT_em_pe
Long Name: AMT exemption phaseout ending AMT taxable income for Married filing Separately
Description: The AMT exemption is entirely disallowed beyond this AMT taxable income level for individuals who are married but filing separately.
Has An Effect When Using:   PUF data: True   CPS data: False
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Value Type: float
Known Values:
2013: 238550.0
2014: 242450.0
2015: 246250.0
2016: 247450.0
2017: 249450.0
2018: 718800.0
2019: 733700.0
2020: 745292.46
2021: 761539.84
2022: 778826.79
2023: 796817.69
2024: 814507.04
2025: 832100.39
2026: 300574.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

Other Parameters — Not in Tax-Brain webapp
tc Name: LLC_Expense_c
Long Name: Lifetime learning credit expense limit
Description: The maximum expense eligible for lifetime learning credit, per child.
Has An Effect When Using:   PUF data: True   CPS data: False
Can Be Inflation Indexed: True     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 10000.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

Other Parameters — Not in Tax-Brain webapp
tc Name: ETC_pe_Single
Long Name: Education tax credit phaseout ends (Single)
Description: The education tax credit will be zero for those taxpayers of single filing status with modified AGI (in thousands) higher than this level.
Has An Effect When Using:   PUF data: True   CPS data: False
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Value Type: float
Known Values:
2013: 63.0
2014: 64.0
2015: 65.0
2016: 65.0
2017: 66.0
2018: 67.0
2019: 68.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

Other Parameters — Not in Tax-Brain webapp
tc Name: ETC_pe_Married
Long Name: Education tax credit phaseout ends (Married)
Description: The education tax credit will be zero for those taxpayers of married filing status with modified AGI level (in thousands) higher than this level.
Has An Effect When Using:   PUF data: True   CPS data: False
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Value Type: float
Known Values:
2013: 127.0
2014: 128.0
2015: 130.0
2016: 131.0
2017: 132.0
2018: 134.0
2019: 136.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

Other Parameters — Not in Tax-Brain webapp
tc Name: CR_Charity_rt
Long Name: Charity Credit rate
Description: If greater than zero, this decimal fraction represents the portion of total charitable contributions provided as a nonrefundable tax credit.
Notes: Credit claimed will be (rt) * (e19800 + e20100)
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Other Parameters — Not in Tax-Brain webapp
tc Name: CR_Charity_f
Long Name: Charity Credit Floor
Description: Only charitable giving in excess of this dollar amount is eligible for the charity credit.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0 MARS=single
2013: 0.0 MARS=mjoint
2013: 0.0 MARS=mseparate
2013: 0.0 MARS=headhh
2013: 0.0 MARS=widow
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

Other Parameters — Not in Tax-Brain webapp
tc Name: CR_Charity_frt
Long Name: Charity Credit Floor Rate
Description: Only charitable giving in excess of this decimal fraction of AGI is eligible for the charity credit.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

+

Other Parameters — Not in Tax-Brain webapp
tc Name: SS_percentage1
Title: Social Security taxable income decimal fraction 1
Description: Under current law if their provisional income is above the first threshold for Social Security taxability but below the second threshold, taxpayers need to apply this fraction to both the excess of their provisional income over the first threshold and their Social Security benefits, and then include the smaller one in their AGI.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.5
2014: 0.5
2015: 0.5
2016: 0.5
2017: 0.5
2018: 0.5
2019: 0.5
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Other Parameters — Not in Tax-Brain webapp
tc Name: SS_percentage2
Title: Social Security taxable income decimal fraction 2
Description: Under current law if their provisional income is above the second threshold for Social Security taxability, taxpayers need to apply this fraction to both the excess of their provisional income over the second threshold and their social security benefits, and then include the smaller one in their AGI.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.85
2014: 0.85
2015: 0.85
2016: 0.85
2017: 0.85
2018: 0.85
2019: 0.85
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Other Parameters — Not in Tax-Brain webapp
tc Name: II_em_ps
Title: Personal exemption phaseout starting income
Description: If taxpayers' AGI is above this level, their personal exemption will start to decrease at the personal exemption phaseout rate (PEP provision).
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Value Type: float
Known Values:
   for: [single, mjoint, mseparate, headhh, widow]
2013: [250000.0, 300000.0, 150000.0, 275000.0, 300000.0]
2014: [254200.0, 305050.0, 152525.0, 279650.0, 305050.0]
2015: [258250.0, 309900.0, 154950.0, 284040.0, 309900.0]
2016: [259400.0, 311300.0, 155650.0, 285350.0, 311300.0]
2017: [261500.0, 313800.0, 156900.0, 287650.0, 313800.0]
2018: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2019: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

Other Parameters — Not in Tax-Brain webapp
tc Name: STD_Dep
Title: Standard deduction for dependents
Description: This is the maximum standard deduction for dependents.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Value Type: float
Known Values:
2013: 1000.0
2014: 1000.0
2015: 1050.0
2016: 1050.0
2017: 1050.0
2018: 1050.0
2019: 1100.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

Other Parameters — Not in Tax-Brain webapp
tc Name: STD_allow_charity_ded_nonitemizers
Title: Allow standard deduction filers to take the charitable contributions deduction
Description: Extends the charitable contributions deduction to taxpayers who take the standard deduction. The same ceilings, floor, and haircuts applied to itemized deduction for charitable contributions also apply here.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: bool
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False
2018: False
2019: False
Valid Range: min = False and max = True
Out-of-Range Action: error

Other Parameters — Not in Tax-Brain webapp
tc Name: AMT_child_em
Title: Child AMT exemption additional income base
Description: The child's AMT exemption is capped by this amount plus the child's earned income.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Value Type: float
Known Values:
2013: 7150.0
2014: 7250.0
2015: 7400.0
2016: 7400.0
2017: 7500.0
2018: 7600.0
2019: 0.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

Other Parameters — Not in Tax-Brain webapp
tc Name: AMT_child_em_c_age
Title: Age ceiling for special AMT exemption
Description: Individuals under this age must use the child AMT exemption rules.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: int
Known Values:
2013: 18
2014: 18
2015: 18
2016: 18
2017: 18
2018: 18
2019: 18
Valid Range: min = 0 and max = 30
Out-of-Range Action: error

Other Parameters — Not in Tax-Brain webapp
tc Name: AMT_em_pe
Title: AMT exemption phaseout ending AMT taxable income for Married filing Separately
Description: The AMT exemption is entirely disallowed beyond this AMT taxable income level for individuals who are married but filing separately.
Has An Effect When Using:   PUF data: True   CPS data: False
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Value Type: float
Known Values:
2013: 238550.0
2014: 242450.0
2015: 246250.0
2016: 247450.0
2017: 249450.0
2018: 718800.0
2019: 733700.0
2020: 745292.46
2021: 761539.84
2022: 778826.79
2023: 796817.69
2024: 814507.04
2025: 832100.39
2026: 300574.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

Other Parameters — Not in Tax-Brain webapp
tc Name: LLC_Expense_c
Title: Lifetime learning credit expense limit
Description: The maximum expense eligible for lifetime learning credit, per child.
Has An Effect When Using:   PUF data: True   CPS data: False
Can Be Inflation Indexed: True     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 10000.0
2014: 10000.0
2015: 10000.0
2016: 10000.0
2017: 10000.0
2018: 10000.0
2019: 10000.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

Other Parameters — Not in Tax-Brain webapp
tc Name: ETC_pe_Single
Title: Education tax credit phaseout ends (Single)
Description: The education tax credit will be zero for those taxpayers of single filing status with modified AGI (in thousands) higher than this level.
Has An Effect When Using:   PUF data: True   CPS data: False
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Value Type: float
Known Values:
2013: 63.0
2014: 64.0
2015: 65.0
2016: 65.0
2017: 66.0
2018: 67.0
2019: 68.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

Other Parameters — Not in Tax-Brain webapp
tc Name: ETC_pe_Married
Title: Education tax credit phaseout ends (Married)
Description: The education tax credit will be zero for those taxpayers of married filing status with modified AGI level (in thousands) higher than this level.
Has An Effect When Using:   PUF data: True   CPS data: False
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Value Type: float
Known Values:
2013: 127.0
2014: 128.0
2015: 130.0
2016: 131.0
2017: 132.0
2018: 134.0
2019: 136.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

Other Parameters — Not in Tax-Brain webapp
tc Name: CR_Charity_rt
Title: Charity Credit rate
Description: If greater than zero, this decimal fraction represents the portion of total charitable contributions provided as a nonrefundable tax credit.
Notes: Credit claimed will be (rt) * (e19800 + e20100)
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
2019: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Other Parameters — Not in Tax-Brain webapp
tc Name: CR_Charity_f
Title: Charity Credit Floor
Description: Only charitable giving in excess of this dollar amount is eligible for the charity credit.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
   for: [single, mjoint, mseparate, headhh, widow]
2013: [0.0, 0.0, 0.0, 0.0, 0.0]
2014: [0.0, 0.0, 0.0, 0.0, 0.0]
2015: [0.0, 0.0, 0.0, 0.0, 0.0]
2016: [0.0, 0.0, 0.0, 0.0, 0.0]
2017: [0.0, 0.0, 0.0, 0.0, 0.0]
2018: [0.0, 0.0, 0.0, 0.0, 0.0]
2019: [0.0, 0.0, 0.0, 0.0, 0.0]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

Other Parameters — Not in Tax-Brain webapp
tc Name: CR_Charity_frt
Title: Charity Credit Floor Rate
Description: Only charitable giving in excess of this decimal fraction of AGI is eligible for the charity credit.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
2019: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

4. Input Variables