diff --git a/RELEASES.md b/RELEASES.md index 5465fec36..f2a2ece18 100644 --- a/RELEASES.md +++ b/RELEASES.md @@ -24,6 +24,12 @@ for a complete commit history. - Change minimum required pandas version from 0.21.0 to 0.22.0 and remove zsum() pandas work-around [[#1805](https://github.com/open-source-economics/Tax-Calculator/pull/1805) by Martin Holmer] +- Add policy parameter and logic needed to represent TCJA treatment of alimony received + [[#1818](https://github.com/open-source-economics/Tax-Calculator/pull/1818) + by Martin Holmer and Cody Kallen] +- Add policy parameters and logic needed to represent TCJA limits on pass-through income and business losses + [[#1819](https://github.com/open-source-economics/Tax-Calculator/pull/1819) + by Cody Kallen] **Bug Fixes** - None diff --git a/docs/index.html b/docs/index.html index 167f62ed0..a6d54bcc5 100644 --- a/docs/index.html +++ b/docs/index.html @@ -1029,7 +1029,7 @@

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.
Inflation Indexed: False     Integer Value: False     Boolean Value: False
Known Values:
2013: 0.1
2014: 0.1
2015: 0.1
2016: 0.1
2017: 0.1
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop

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.
Inflation Indexed: True     Integer Value: False     Boolean Value: False
Known Values:
   for: [single, joint, separate, headhousehold, 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]
Valid Range: min = 0 and max = _II_brk2
Out-of-Range Action: stop

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.
Inflation Indexed: False     Integer Value: False     Boolean Value: False
Known Values:
2013: 0.15
2014: 0.15
2015: 0.15
2016: 0.15
2017: 0.15
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop

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.
Inflation Indexed: True     Integer Value: False     Boolean Value: False
Known Values:
   for: [single, joint, separate, headhousehold, 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]
Valid Range: min = _II_brk1 and max = _II_brk3
Out-of-Range Action: stop

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.
Inflation Indexed: False     Integer Value: False     Boolean Value: False
Known Values:
2013: 0.25
2014: 0.25
2015: 0.25
2016: 0.25
2017: 0.25
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop

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.
Inflation Indexed: True     Integer Value: False     Boolean Value: False
Known Values:
   for: [single, joint, separate, headhousehold, 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]
Valid Range: min = _II_brk2 and max = _II_brk4
Out-of-Range Action: stop

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.
Inflation Indexed: False     Integer Value: False     Boolean Value: False
Known Values:
2013: 0.28
2014: 0.28
2015: 0.28
2016: 0.28
2017: 0.28
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop

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.
Inflation Indexed: True     Integer Value: False     Boolean Value: False
Known Values:
   for: [single, joint, separate, headhousehold, widow]
2013: [183250.0, 223050.0, 111525, 203150.0, 223050.0]
2014: [186350.0, 226850.0, 113425, 206600.0, 226850.0]
2015: [189300.0, 230450.0, 115225, 209850.0, 230450.0]
2016: [190150.0, 231450.0, 115725, 210800.0, 231450.0]
2017: [191650.0, 233350.0, 116675, 212500.0, 233350.0]
Valid Range: min = _II_brk3 and max = _II_brk5
Out-of-Range Action: stop

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.
Inflation Indexed: False     Integer Value: False     Boolean Value: False
Known Values:
2013: 0.33
2014: 0.33
2015: 0.33
2016: 0.33
2017: 0.33
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop

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.
Inflation Indexed: True     Integer Value: False     Boolean Value: False
Known Values:
   for: [single, joint, separate, headhousehold, 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]
Valid Range: min = _II_brk4 and max = _II_brk6
Out-of-Range Action: stop

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.
Inflation Indexed: False     Integer Value: False     Boolean Value: False
Known Values:
2013: 0.35
2014: 0.35
2015: 0.35
2016: 0.35
2017: 0.35
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop

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.
Inflation Indexed: True     Integer Value: False     Boolean Value: False
Known Values:
   for: [single, joint, separate, headhousehold, 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]
Valid Range: min = _II_brk5 and max = _II_brk7
Out-of-Range Action: stop

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.
Inflation Indexed: False     Integer Value: False     Boolean Value: False
Known Values:
2013: 0.396
2014: 0.396
2015: 0.396
2016: 0.396
2017: 0.396
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop

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.
Inflation Indexed: True     Integer Value: False     Boolean Value: False
Known Values:
   for: [single, joint, separate, headhousehold, 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]
Valid Range: min = _II_brk6 and max = 9e+99
Out-of-Range Action: stop

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.
Inflation Indexed: False     Integer Value: False     Boolean Value: False
Known Values:
2013: 1.0
2014: 1.0
2015: 1.0
2016: 1.0
2017: 1.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop

-

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.
Inflation Indexed: False     Integer Value: False     Boolean Value: False
Known Values:
2013: 0.1
2014: 0.1
2015: 0.1
2016: 0.1
2017: 0.1
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop

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.
Inflation Indexed: True     Integer Value: False     Boolean Value: False
Known Values:
   for: [single, joint, separate, headhousehold, 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]
Valid Range: min = 0 and max = _PT_brk2
Out-of-Range Action: stop

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.
Inflation Indexed: False     Integer Value: False     Boolean Value: False
Known Values:
2013: 0.15
2014: 0.15
2015: 0.15
2016: 0.15
2017: 0.15
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop

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.
Inflation Indexed: True     Integer Value: False     Boolean Value: False
Known Values:
   for: [single, joint, separate, headhousehold, 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]
Valid Range: min = _PT_brk1 and max = _PT_brk3
Out-of-Range Action: stop

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.
Inflation Indexed: False     Integer Value: False     Boolean Value: False
Known Values:
2013: 0.25
2014: 0.25
2015: 0.25
2016: 0.25
2017: 0.25
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop

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.
Inflation Indexed: True     Integer Value: False     Boolean Value: False
Known Values:
   for: [single, joint, separate, headhousehold, 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]
Valid Range: min = _PT_brk2 and max = _PT_brk4
Out-of-Range Action: stop

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.
Inflation Indexed: False     Integer Value: False     Boolean Value: False
Known Values:
2013: 0.28
2014: 0.28
2015: 0.28
2016: 0.28
2017: 0.28
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop

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.
Inflation Indexed: True     Integer Value: False     Boolean Value: False
Known Values:
   for: [single, joint, separate, headhousehold, 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]
Valid Range: min = _PT_brk3 and max = _PT_brk5
Out-of-Range Action: stop

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.
Inflation Indexed: False     Integer Value: False     Boolean Value: False
Known Values:
2013: 0.33
2014: 0.33
2015: 0.33
2016: 0.33
2017: 0.33
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop

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.
Inflation Indexed: True     Integer Value: False     Boolean Value: False
Known Values:
   for: [single, joint, separate, headhousehold, 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]
Valid Range: min = _PT_brk4 and max = _PT_brk6
Out-of-Range Action: stop

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.
Inflation Indexed: False     Integer Value: False     Boolean Value: False
Known Values:
2013: 0.35
2014: 0.35
2015: 0.35
2016: 0.35
2017: 0.35
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop

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.
Inflation Indexed: True     Integer Value: False     Boolean Value: False
Known Values:
   for: [single, joint, separate, headhousehold, 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]
Valid Range: min = _PT_brk5 and max = _PT_brk7
Out-of-Range Action: stop

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.
Inflation Indexed: False     Integer Value: False     Boolean Value: False
Known Values:
2013: 0.396
2014: 0.396
2015: 0.396
2016: 0.396
2017: 0.396
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop

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.
Inflation Indexed: True     Integer Value: False     Boolean Value: False
Known Values:
   for: [single, joint, separate, headhousehold, 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]
Valid Range: min = _PT_brk6 and max = 9e+99
Out-of-Range Action: stop

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.
Inflation Indexed: False     Integer Value: False     Boolean Value: False
Known Values:
2013: 1.0
2014: 1.0
2015: 1.0
2016: 1.0
2017: 1.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop

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
Inflation Indexed: False     Integer Value: False     Boolean Value: False
Known Values:
2013: 1.0
2014: 1.0
2015: 1.0
2016: 1.0
2017: 1.0
Valid Range: min = 0.0 and max = 1.0
Out-of-Range Action: stop

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 separate pass-through rates.
Notes: Passive business income defined as e02000 - e26270
Inflation Indexed: False     Integer Value: False     Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0.0 and max = 1.0
Out-of-Range Action: stop

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
Inflation Indexed: False     Integer Value: True     Boolean Value: True
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False
Valid Range: min = False and max = True
Out-of-Range Action: stop

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.
Inflation Indexed: False     Integer Value: True     Boolean Value: True
Known Values:
2013: True
2014: True
2015: True
2016: True
2017: True
Valid Range: min = False and max = True
Out-of-Range Action: stop

Personal Income — Pass-Through
tc Name: _PT_excl_rt
TB Name: Pass-through income exclusion rate
Description: Fraction of qualified business income excluded from taxable income.
Notes: Applies to e00900 + e26270
Inflation Indexed: False     Integer Value: False     Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0.0 and max = 1.0
Out-of-Range Action: stop

Personal Income — Pass-Through
tc Name: _PT_excl_wagelim_rt
TB Name: Wage limit rate on pass-through income exclusion
Description: If taxpayer has partnership/ S corporation income, the amount of business income excluded from taxable income may not exceed this fraction of wages.
Inflation Indexed: False     Integer Value: False     Boolean Value: False
Known Values:
2013: 9e+99
2014: 9e+99
2015: 9e+99
2016: 9e+99
2017: 9e+99
Valid Range: min = 0.0 and max = 9e+99
Out-of-Range Action: stop

Personal Income — Pass-Through
tc Name: _PT_excl_wagelim_thd
TB Name: Phase-in threshold of wage limit on pass-through income exclusion
Description: If taxpayer has partnership/ S corporation income, the amount of business income excluded from taxable income is limited by wages if taxable income exceeds this threshold.
Inflation Indexed: True     Integer Value: False     Boolean Value: False
Known Values:
   for: [single, joint, separate, headhousehold, 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]
Valid Range: min = 0.0 and max = 9e+99
Out-of-Range Action: stop

Personal Income — Pass-Through
tc Name: _PT_excl_wagelim_prt
TB Name: Phase-in rate of wage limit on pass-through income exclusion
Description: If taxpayer has partnership/ S corporation income, the wage limitation on the amount of business income excluded from taxable income is phased in at this rate.
Inflation Indexed: False     Integer Value: False     Boolean Value: False
Known Values:
   for: [single, joint, separate, headhousehold, 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]
Valid Range: min = 0.0 and max = 1.0
Out-of-Range Action: stop

+

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.
Inflation Indexed: False     Integer Value: False     Boolean Value: False
Known Values:
2013: 0.1
2014: 0.1
2015: 0.1
2016: 0.1
2017: 0.1
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop

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.
Inflation Indexed: True     Integer Value: False     Boolean Value: False
Known Values:
   for: [single, joint, separate, headhousehold, 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]
Valid Range: min = 0 and max = _PT_brk2
Out-of-Range Action: stop

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.
Inflation Indexed: False     Integer Value: False     Boolean Value: False
Known Values:
2013: 0.15
2014: 0.15
2015: 0.15
2016: 0.15
2017: 0.15
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop

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.
Inflation Indexed: True     Integer Value: False     Boolean Value: False
Known Values:
   for: [single, joint, separate, headhousehold, 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]
Valid Range: min = _PT_brk1 and max = _PT_brk3
Out-of-Range Action: stop

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.
Inflation Indexed: False     Integer Value: False     Boolean Value: False
Known Values:
2013: 0.25
2014: 0.25
2015: 0.25
2016: 0.25
2017: 0.25
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop

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.
Inflation Indexed: True     Integer Value: False     Boolean Value: False
Known Values:
   for: [single, joint, separate, headhousehold, 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]
Valid Range: min = _PT_brk2 and max = _PT_brk4
Out-of-Range Action: stop

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.
Inflation Indexed: False     Integer Value: False     Boolean Value: False
Known Values:
2013: 0.28
2014: 0.28
2015: 0.28
2016: 0.28
2017: 0.28
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop

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.
Inflation Indexed: True     Integer Value: False     Boolean Value: False
Known Values:
   for: [single, joint, separate, headhousehold, 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]
Valid Range: min = _PT_brk3 and max = _PT_brk5
Out-of-Range Action: stop

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.
Inflation Indexed: False     Integer Value: False     Boolean Value: False
Known Values:
2013: 0.33
2014: 0.33
2015: 0.33
2016: 0.33
2017: 0.33
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop

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.
Inflation Indexed: True     Integer Value: False     Boolean Value: False
Known Values:
   for: [single, joint, separate, headhousehold, 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]
Valid Range: min = _PT_brk4 and max = _PT_brk6
Out-of-Range Action: stop

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.
Inflation Indexed: False     Integer Value: False     Boolean Value: False
Known Values:
2013: 0.35
2014: 0.35
2015: 0.35
2016: 0.35
2017: 0.35
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop

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.
Inflation Indexed: True     Integer Value: False     Boolean Value: False
Known Values:
   for: [single, joint, separate, headhousehold, 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]
Valid Range: min = _PT_brk5 and max = _PT_brk7
Out-of-Range Action: stop

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.
Inflation Indexed: False     Integer Value: False     Boolean Value: False
Known Values:
2013: 0.396
2014: 0.396
2015: 0.396
2016: 0.396
2017: 0.396
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop

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.
Inflation Indexed: True     Integer Value: False     Boolean Value: False
Known Values:
   for: [single, joint, separate, headhousehold, 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]
Valid Range: min = _PT_brk6 and max = 9e+99
Out-of-Range Action: stop

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.
Inflation Indexed: False     Integer Value: False     Boolean Value: False
Known Values:
2013: 1.0
2014: 1.0
2015: 1.0
2016: 1.0
2017: 1.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop

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
Inflation Indexed: False     Integer Value: False     Boolean Value: False
Known Values:
2013: 1.0
2014: 1.0
2015: 1.0
2016: 1.0
2017: 1.0
Valid Range: min = 0.0 and max = 1.0
Out-of-Range Action: stop

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 separate pass-through rates.
Notes: Passive business income defined as e02000 - e26270
Inflation Indexed: False     Integer Value: False     Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0.0 and max = 1.0
Out-of-Range Action: stop

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
Inflation Indexed: False     Integer Value: True     Boolean Value: True
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False
Valid Range: min = False and max = True
Out-of-Range Action: stop

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.
Inflation Indexed: False     Integer Value: True     Boolean Value: True
Known Values:
2013: True
2014: True
2015: True
2016: True
2017: True
Valid Range: min = False and max = True
Out-of-Range Action: stop

Personal Income — Pass-Through
tc Name: _PT_exclusion_rt
TB Name: Pass-through income exclusion rate
Description: Fraction of qualified business income excluded from taxable income.
Notes: Applies to e00900 + e26270
Inflation Indexed: False     Integer Value: False     Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0.0 and max = 1.0
Out-of-Range Action: stop

Personal Income — Pass-Through
tc Name: _PT_exclusion_wage_limit
TB Name: Limit on pass-through income exclusion
Description: If taxpayer has partnership/ S corporation income, the amount of business income excluded from taxable income may not exceed this fraction of wages.
Inflation Indexed: False     Integer Value: False     Boolean Value: False
Known Values:
2013: 9e+99
2014: 9e+99
2015: 9e+99
2016: 9e+99
2017: 9e+99
Valid Range: min = 0.0 and max = 9e+99
Out-of-Range Action: stop

Personal Income — Alternative Minimum Tax
tc Name: _AMT_em
TB Name: AMT exemption amount
Description: The amount of AMT taxable income exempted from AMT.
Inflation Indexed: True     Integer Value: False     Boolean Value: False
Known Values:
   for: [single, joint, separate, headhousehold, 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]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop

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.
Inflation Indexed: False     Integer Value: False     Boolean Value: False
Known Values:
2013: 0.25
2014: 0.25
2015: 0.25
2016: 0.25
2017: 0.25
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop

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.
Inflation Indexed: True     Integer Value: False     Boolean Value: False
Known Values:
   for: [single, joint, separate, headhousehold, 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]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop

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.
Inflation Indexed: False     Integer Value: False     Boolean Value: False
Known Values:
2013: 0.26
2014: 0.26
2015: 0.26
2016: 0.26
2017: 0.26
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop

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.
Inflation Indexed: True     Integer Value: False     Boolean Value: False
Known Values:
2013: 179500.0
2014: 182500.0
2015: 185400.0
2016: 186300.0
2017: 187800.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop

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.
Inflation Indexed: False     Integer Value: False     Boolean Value: False
Known Values:
2013: 0.02
2014: 0.02
2015: 0.02
2016: 0.02
2017: 0.02
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop

diff --git a/taxcalc/current_law_policy.json b/taxcalc/current_law_policy.json index 2e7f7d067..0b41db9cf 100644 --- a/taxcalc/current_law_policy.json +++ b/taxcalc/current_law_policy.json @@ -339,13 +339,13 @@ "out_of_range_action": "stop" }, - "_ALD_Alimony_hc": { - "long_name": "Adjustment for alimony payment haircut", - "description": "Under current law, the full amount of alimony payment is taken as an adjustment from gross income in arriving at AGI. This haircut can be used to limit the deduction allowed.", + "_ALD_AlimonyPaid_hc": { + "long_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.", "section_1": "Above The Line Deductions", "section_2": "Misc. Adjustment Haircuts", "irs_ref": "Form 1040, line 31", - "notes": "The final adjustment amount would be (1-Haircut)*AlimonyPayments.", + "notes": "The final adjustment amount would be (1-Haircut)*AlimonyPaid.", "row_var": "FLPDYR", "row_label": ["2013"], "start_year": 2013, @@ -361,6 +361,28 @@ "out_of_range_action": "stop" }, + "_ALD_AlimonyReceived_hc": { + "long_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.", + "section_1": "Above The Line Deductions", + "section_2": "Misc. Adjustment Haircuts", + "irs_ref": "Form 1040, line ?? (new with TCJA)", + "notes": "The final adjustment amount would be (1-Haircut)*AlimonyReceived.", + "row_var": "FLPDYR", + "row_label": ["2013"], + "start_year": 2013, + "cpi_inflated": false, + "col_var": "", + "col_label": "", + "boolean_value": false, + "integer_value": false, + "value": [1.0], + "range": {"min": 0, "max": 1}, + "out_of_range_minmsg": "", + "out_of_range_maxmsg": "", + "out_of_range_action": "stop" + }, + "_ALD_EducatorExpenses_hc": { "long_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.", diff --git a/taxcalc/functions.py b/taxcalc/functions.py index 0da98c948..79983b981 100644 --- a/taxcalc/functions.py +++ b/taxcalc/functions.py @@ -114,11 +114,11 @@ def DependentCare(nu13, elderly_dependent, earned, @iterate_jit(nopython=True) def Adj(e03150, e03210, c03260, - e03270, e03300, e03400, e03500, + e03270, e03300, e03400, e03500, e00800, e03220, e03230, e03240, e03290, care_deduction, ALD_StudentLoan_hc, ALD_SelfEmp_HealthIns_hc, ALD_KEOGH_SEP_hc, - ALD_EarlyWithdraw_hc, ALD_Alimony_hc, ALD_EducatorExpenses_hc, - ALD_HSADeduction_hc, ALD_IRAContributions_hc, + ALD_EarlyWithdraw_hc, ALD_AlimonyPaid_hc, ALD_AlimonyReceived_hc, + ALD_EducatorExpenses_hc, ALD_HSADeduction_hc, ALD_IRAContributions_hc, ALD_DomesticProduction_hc, ALD_Tuition_hc, c02900, c02900_in_ei): """ @@ -148,7 +148,9 @@ def Adj(e03150, e03210, c03260, e03400 : Penalty on early withdrawal of savings deduction - e03500 : Alimony paid deduction + e03500 : Alimony paid + + e00800 : Alimony received care_deduction : Dependent care expense deduction @@ -162,7 +164,9 @@ def Adj(e03150, e03210, c03260, ALD_EarlyWithdraw_hc : Penalty on early withdrawal deduction haricut - ALD_Alimony_hc : Alimony paid deduction haircut + ALD_AlimonyPaid_hc : Alimony paid deduction haircut + + ALD_AlimonyReceived_hc : Alimony received deduction haircut ALD_EducatorExpenses_hc: Eductor expenses haircut @@ -185,7 +189,8 @@ def Adj(e03150, e03210, c03260, c02900_in_ei = ((1. - ALD_StudentLoan_hc) * e03210 + c03260 + (1. - ALD_EarlyWithdraw_hc) * e03400 + - (1. - ALD_Alimony_hc) * e03500 + + (1. - ALD_AlimonyPaid_hc) * e03500 + + (1. - ALD_AlimonyReceived_hc) * e00800 + (1. - ALD_EducatorExpenses_hc) * e03220 + (1. - ALD_Tuition_hc) * e03230 + (1. - ALD_DomesticProduction_hc) * e03240 + diff --git a/taxcalc/reforms/TCJA_Reconciliation.json b/taxcalc/reforms/TCJA_Reconciliation.json index 1f29111ce..79fbb04ca 100644 --- a/taxcalc/reforms/TCJA_Reconciliation.json +++ b/taxcalc/reforms/TCJA_Reconciliation.json @@ -8,7 +8,7 @@ // - Repeal personal exemption (4) // - Modification to child tax credit, nonrefundable dependent credits (5) // - Modification of Alternative Minimum Tax exemption (6) -// - Repeal of certain above the line deductions (7) +// - Changes to certain above the line deductions (7) // - Changes to itemized deductions (8) // - Switch to chained CPI from CPI-U for tax parameter adjustment (9) // Reform_Parameter_Map: @@ -150,9 +150,12 @@ "_ALD_DomesticProduction_hc": {"2018": [1], "2026": [0]}, - "_ALD_Alimony_hc": + "_ALD_AlimonyPaid_hc": {"2019": [1], "2026": [0]}, + "_ALD_AlimonyReceived_hc": + {"2019": [0], + "2026": [1]}, "_ALD_BusinessLosses_c": {"2018": [[250000, 500000, 250000, 250000, 500000]], "2026": [[9e99, 9e99, 9e99, 9e99, 9e99]]}, diff --git a/taxcalc/tests/reforms.json b/taxcalc/tests/reforms.json index d2d827ab9..f6b8a9d56 100644 --- a/taxcalc/tests/reforms.json +++ b/taxcalc/tests/reforms.json @@ -96,8 +96,8 @@ "11": { "start_year": 2015, - "value": {"_ALD_Alimony_hc": [1]}, - "name": "Eliminate adjustment for alimony payments", + "value": {"_ALD_AlimonyPaid_hc": [1]}, + "name": "Eliminate AGI adjustment for alimony paid", "output_type": "iitax", "compare_with": {}, "expected": "Tax-Calculator,3.2,3.3,3.5,3.4"