diff --git a/taxcalc.egg-info/PKG-INFO b/taxcalc.egg-info/PKG-INFO index bb13a20c3..ced31599f 100644 --- a/taxcalc.egg-info/PKG-INFO +++ b/taxcalc.egg-info/PKG-INFO @@ -1,30 +1,10 @@ -Metadata-Version: 1.1 +Metadata-Version: 2.1 Name: taxcalc Version: 3.2.1 Summary: taxcalc Home-page: https://github.com/PSLmodels/Tax-Calculator -Author: UNKNOWN -Author-email: UNKNOWN License: CC0 1.0 Universal public domain dedication Download-URL: https://github.com/PSLmodels/Tax-Calculator -Description: [![PSL cataloged](https://img.shields.io/badge/PSL-cataloged-a0a0a0.svg)](https://www.PSLmodels.org) - [![Python 3.6+](https://img.shields.io/badge/python-3.6%2B-blue.svg)](https://www.python.org/downloads/release/python-360/) - [![Build Status](https://travis-ci.org/PSLmodels/Tax-Calculator.svg?branch=master)](https://travis-ci.org/PSLmodels/Tax-Calculator) - [![Codecov](https://codecov.io/gh/PSLmodels/Tax-Calculator/branch/master/graph/badge.svg)](https://codecov.io/gh/PSLmodels/Tax-Calculator) - - - Tax-Calculator - ============== - - Tax-Calculator is an open-source microsimulation model for static - analysis of USA federal income and payroll taxes. - - We are seeking contributors and maintainers. If you are interested in joining the project as a contributor or maintainer, - contact matt.jensen@aei.org or jump right in. - - Complete documentation is available - [here](https://PSLmodels.github.io/Tax-Calculator/). - Platform: UNKNOWN Classifier: Development Status :: 4 - Beta Classifier: Intended Audience :: Developers @@ -37,3 +17,23 @@ Classifier: Programming Language :: Python :: 3.7 Classifier: Programming Language :: Python :: 3.8 Classifier: Programming Language :: Python :: 3.9 Classifier: Topic :: Software Development :: Libraries :: Python Modules + +[![PSL cataloged](https://img.shields.io/badge/PSL-cataloged-a0a0a0.svg)](https://www.PSLmodels.org) +[![Python 3.6+](https://img.shields.io/badge/python-3.6%2B-blue.svg)](https://www.python.org/downloads/release/python-360/) +[![Build Status](https://travis-ci.org/PSLmodels/Tax-Calculator.svg?branch=master)](https://travis-ci.org/PSLmodels/Tax-Calculator) +[![Codecov](https://codecov.io/gh/PSLmodels/Tax-Calculator/branch/master/graph/badge.svg)](https://codecov.io/gh/PSLmodels/Tax-Calculator) + + +Tax-Calculator +============== + +Tax-Calculator is an open-source microsimulation model for static +analysis of USA federal income and payroll taxes. + +We are seeking contributors and maintainers. If you are interested in joining the project as a contributor or maintainer, +contact matt.jensen@aei.org or jump right in. + +Complete documentation is available +[here](https://PSLmodels.github.io/Tax-Calculator/). + + diff --git a/taxcalc/policy.py b/taxcalc/policy.py index 359526a2b..e31be32b1 100644 --- a/taxcalc/policy.py +++ b/taxcalc/policy.py @@ -37,7 +37,7 @@ class instance: Policy DEFAULTS_FILE_NAME = 'policy_current_law.json' DEFAULTS_FILE_PATH = os.path.abspath(os.path.dirname(__file__)) JSON_START_YEAR = 2013 # remains the same unless earlier data added - LAST_KNOWN_YEAR = 2019 # last year for which indexed param vals are known + LAST_KNOWN_YEAR = 2022 # last year for which indexed param vals are known # should increase LAST_KNOWN_YEAR by one every calendar year LAST_BUDGET_YEAR = 2031 # last extrapolation year # should increase LAST_BUDGET_YEAR by one every calendar year diff --git a/taxcalc/policy_current_law.json b/taxcalc/policy_current_law.json index 896813e93..9783bc70d 100644 --- a/taxcalc/policy_current_law.json +++ b/taxcalc/policy_current_law.json @@ -180,6 +180,18 @@ { "year": 2019, "value": 132900.0 + }, + { + "year": 2020, + "value": 137700.0 + }, + { + "year": 2021, + "value": 142800.0 + }, + { + "year": 2022, + "value": 147000.0 } ], "validators": { @@ -632,6 +644,18 @@ "year": 2019, "value": 1.0 }, + { + "year": 2020, + "value": 1.0 + }, + { + "year": 2021, + "value": 1.0 + }, + { + "year": 2022, + "value": 1.0 + }, { "year": 2026, "value": 0.0 @@ -686,6 +710,18 @@ "year": 2019, "value": 0.0 }, + { + "year": 2020, + "value": 0.0 + }, + { + "year": 2021, + "value": 0.0 + }, + { + "year": 2022, + "value": 0.0 + }, { "year": 2026, "value": 1.0 @@ -818,6 +854,18 @@ "year": 2019, "value": 1.0 }, + { + "year": 2020, + "value": 1.0 + }, + { + "year": 2021, + "value": 1.0 + }, + { + "year": 2022, + "value": 1.0 + }, { "year": 2026, "value": 0.0 @@ -871,6 +919,18 @@ { "year": 2019, "value": 1.0 + }, + { + "year": 2020, + "value": 1.0 + }, + { + "year": 2021, + "value": 1.0 + }, + { + "year": 2022, + "value": 1.0 } ], "validators": { @@ -1370,7 +1430,7 @@ }, { "year": 2026, - "value": 4691.0 + "value": 4761.0 } ], "validators": { @@ -1572,27 +1632,27 @@ { "year": 2026, "MARS": "single", - "value": 302907.0 + "value": 307391.0 }, { "year": 2026, "MARS": "mjoint", - "value": 363489.0 + "value": 368869.0 }, { "year": 2026, "MARS": "mseparate", - "value": 181744.0 + "value": 184434.0 }, { "year": 2026, "MARS": "headhh", - "value": 333198.0 + "value": 338130.0 }, { "year": 2026, "MARS": "widow", - "value": 363489.0 + "value": 368869.0 } ], "validators": { @@ -1843,30 +1903,105 @@ "MARS": "widow", "value": 24400.0 }, + { + "year": 2020, + "MARS": "single", + "value": 12400.0 + }, + { + "year": 2020, + "MARS": "mjoint", + "value": 24800.0 + }, + { + "year": 2020, + "MARS": "mseparate", + "value": 12400.0 + }, + { + "year": 2020, + "MARS": "headhh", + "value": 18650.0 + }, + { + "year": 2020, + "MARS": "widow", + "value": 24800.0 + }, + { + "year": 2021, + "MARS": "single", + "value": 12550.0 + }, + { + "year": 2021, + "MARS": "mjoint", + "value": 25100.0 + }, + { + "year": 2021, + "MARS": "mseparate", + "value": 12550.0 + }, + { + "year": 2021, + "MARS": "headhh", + "value": 18800.0 + }, + { + "year": 2021, + "MARS": "widow", + "value": 25100.0 + }, + { + "year": 2022, + "MARS": "single", + "value": 12950.0 + }, + { + "year": 2022, + "MARS": "mjoint", + "value": 25900.0 + }, + { + "year": 2022, + "MARS": "mseparate", + "value": 12950.0 + }, + { + "year": 2022, + "MARS": "headhh", + "value": 19400.0 + }, + { + "year": 2022, + "MARS": "widow", + "value": 25900.0 + }, { "year": 2026, "MARS": "single", - "value": 7355.0 + "value": 7464.0 }, { "year": 2026, "MARS": "mjoint", - "value": 14711.0 + "value": 14929.0 }, { "year": 2026, "MARS": "mseparate", - "value": 7355.0 + "value": 7464.0 }, { "year": 2026, "MARS": "headhh", - "value": 10831.0 + "value": 10991.0 }, { "year": 2026, "MARS": "widow", - "value": 14711.0 + "value": 14929.0 } ], "validators": { @@ -1917,6 +2052,18 @@ { "year": 2019, "value": 1100.0 + }, + { + "year": 2020, + "value": 1100.0 + }, + { + "year": 2021, + "value": 1100.0 + }, + { + "year": 2022, + "value": 1150.0 } ], "validators": { @@ -2114,6 +2261,81 @@ "year": 2019, "MARS": "widow", "value": 1300.0 + }, + { + "year": 2020, + "MARS": "single", + "value": 1650.0 + }, + { + "year": 2020, + "MARS": "mjoint", + "value": 1300.0 + }, + { + "year": 2020, + "MARS": "mseparate", + "value": 1300.0 + }, + { + "year": 2020, + "MARS": "headhh", + "value": 1650.0 + }, + { + "year": 2020, + "MARS": "widow", + "value": 1300.0 + }, + { + "year": 2021, + "MARS": "single", + "value": 1700.0 + }, + { + "year": 2021, + "MARS": "mjoint", + "value": 1350.0 + }, + { + "year": 2021, + "MARS": "mseparate", + "value": 1350.0 + }, + { + "year": 2021, + "MARS": "headhh", + "value": 1700.0 + }, + { + "year": 2021, + "MARS": "widow", + "value": 1350.0 + }, + { + "year": 2022, + "MARS": "single", + "value": 1750.0 + }, + { + "year": 2022, + "MARS": "mjoint", + "value": 1400.0 + }, + { + "year": 2022, + "MARS": "mseparate", + "value": 1400.0 + }, + { + "year": 2022, + "MARS": "headhh", + "value": 1750.0 + }, + { + "year": 2022, + "MARS": "widow", + "value": 1750.0 } ], "validators": { @@ -2141,13 +2363,13 @@ "year": 2013, "value": false }, - { - "year": 2020, - "value": true - }, { "year": 2021, "value": false + }, + { + "year": 2020, + "value": true } ], "validators": { @@ -2175,19 +2397,19 @@ "year": 2013, "value": 0.0 }, - { - "year": 2020, - "value": 300.0 - }, { "year": 2021, "value": 0.0 + }, + { + "year": 2020, + "value": 300.0 } ], "validators": { "range": { "min": 0.0, - "max": 9e99 + "max": 9e+99 } }, "compatible_data": { @@ -3051,7 +3273,7 @@ }, { "year": 2021, - "value": 1400 + "value": 1400.0 }, { "year": 2022, @@ -3107,52 +3329,52 @@ { "year": 2020, "MARS": "single", - "value": 75000.00 + "value": 75000.0 }, { "year": 2020, "MARS": "mjoint", - "value": 150000.00 + "value": 150000.0 }, { "year": 2020, "MARS": "mseparate", - "value": 75000.00 + "value": 75000.0 }, { "year": 2020, "MARS": "headhh", - "value": 112500.00 + "value": 112500.0 }, { "year": 2020, "MARS": "widow", - "value": 150000.00 + "value": 150000.0 }, { "year": 2021, "MARS": "single", - "value": 75000.00 + "value": 75000.0 }, { "year": 2021, "MARS": "mjoint", - "value": 150000.00 + "value": 150000.0 }, { "year": 2021, "MARS": "mseparate", - "value": 75000.00 + "value": 75000.0 }, { "year": 2021, "MARS": "headhh", - "value": 112500.00 + "value": 112500.0 }, { "year": 2021, "MARS": "widow", - "value": 150000.00 + "value": 150000.0 }, { "year": 2022, @@ -3229,27 +3451,27 @@ { "year": 2021, "MARS": "single", - "value": 80000.00 + "value": 80000.0 }, { "year": 2021, "MARS": "mjoint", - "value": 160000.00 + "value": 160000.0 }, { "year": 2021, "MARS": "mseparate", - "value": 80000.00 + "value": 80000.0 }, { "year": 2021, "MARS": "headhh", - "value": 120000.00 + "value": 120000.0 }, { "year": 2021, "MARS": "widow", - "value": 160000.00 + "value": 160000.0 }, { "year": 2022, @@ -3288,9 +3510,9 @@ "cps": true } }, - "RRC_prt":{ - "title":"Recovery Rebate Credit phaseout rate", - "description":"The Recovery Rebate Credit will be phased out at this rate for those with income above the phase out start and below the phase out end.", + "RRC_prt": { + "title": "Recovery Rebate Credit phaseout rate", + "description": "The Recovery Rebate Credit will be phased out at this rate for those with income above the phase out start and below the phase out end.", "notes": "Used in 2020 as part of the CARES Act", "section_1": "Refundable Credits", "section_2": "Personal Refundable Credit", @@ -3323,9 +3545,9 @@ "cps": true } }, - "RRC_c_unit":{ - "title":"Maximum credit for filing unit", - "description":"The maximum credit awarded as part of the Recovery Rebate Credit.", + "RRC_c_unit": { + "title": "Maximum credit for filing unit", + "description": "The maximum credit awarded as part of the Recovery Rebate Credit.", "notes": "Used in 2020 as part of the CARES Act", "section_1": "Refundable Credits", "section_2": "Personal Refundable Credit", @@ -3361,27 +3583,27 @@ { "year": 2020, "MARS": "single", - "value": 1800.00 + "value": 1800.0 }, { "year": 2020, "MARS": "mjoint", - "value": 3600.00 + "value": 3600.0 }, { "year": 2020, "MARS": "mseparate", - "value": 1800.00 + "value": 1800.0 }, { "year": 2020, "MARS": "headhh", - "value": 1800.00 + "value": 1800.0 }, { "year": 2020, "MARS": "widow", - "value": 1800.00 + "value": 1800.0 }, { "year": 2021, @@ -3421,9 +3643,9 @@ "cps": true } }, - "RRC_c_kids":{ - "title":"Recovery Rebate Credit amount per child", - "description":"The credit awarded for each child in an eligible family as part of the Recovery Rebate Credit.", + "RRC_c_kids": { + "title": "Recovery Rebate Credit amount per child", + "description": "The credit awarded for each child in an eligible family as part of the Recovery Rebate Credit.", "notes": "Used in 2020 as part of the CARES Act", "section_1": "Refundable Credits", "section_2": "Personal Refundable Credit", @@ -3437,7 +3659,7 @@ }, { "year": 2020, - "value": 1100.00 + "value": 1100.0 }, { "year": 2021, @@ -4483,37 +4705,87 @@ "value": 10000.0 }, { - "year": 2026, + "year": 2020, "MARS": "single", - "value": 9e+99 + "value": 10000.0 }, { - "year": 2026, + "year": 2020, "MARS": "mjoint", - "value": 9e+99 + "value": 10000.0 }, { - "year": 2026, + "year": 2020, "MARS": "mseparate", - "value": 9e+99 + "value": 5000.0 }, { - "year": 2026, + "year": 2020, "MARS": "headhh", - "value": 9e+99 + "value": 10000.0 }, { - "year": 2026, + "year": 2020, "MARS": "widow", - "value": 9e+99 - } - ], - "validators": { - "range": { - "min": 0, - "max": 9e+99 - } - }, + "value": 10000.0 + }, + { + "year": 2021, + "MARS": "single", + "value": 10000.0 + }, + { + "year": 2021, + "MARS": "mjoint", + "value": 10000.0 + }, + { + "year": 2021, + "MARS": "mseparate", + "value": 5000.0 + }, + { + "year": 2021, + "MARS": "headhh", + "value": 10000.0 + }, + { + "year": 2021, + "MARS": "widow", + "value": 10000.0 + }, + { + "year": 2026, + "MARS": "single", + "value": 9e+99 + }, + { + "year": 2026, + "MARS": "mjoint", + "value": 9e+99 + }, + { + "year": 2026, + "MARS": "mseparate", + "value": 9e+99 + }, + { + "year": 2026, + "MARS": "headhh", + "value": 9e+99 + }, + { + "year": 2026, + "MARS": "widow", + "value": 9e+99 + } + ], + "validators": { + "range": { + "min": 0, + "max": 9e+99 + } + }, "compatible_data": { "puf": true, "cps": true @@ -5871,27 +6143,27 @@ { "year": 2026, "MARS": "single", - "value": 302907.0 + "value": 307391.0 }, { "year": 2026, "MARS": "mjoint", - "value": 363489.0 + "value": 368869.0 }, { "year": 2026, "MARS": "mseparate", - "value": 181744.0 + "value": 184434.0 }, { "year": 2026, "MARS": "headhh", - "value": 333198.0 + "value": 338130.0 }, { "year": 2026, "MARS": "widow", - "value": 363489.0 + "value": 368869.0 } ], "validators": { @@ -5997,6 +6269,18 @@ "year": 2019, "value": 1.0 }, + { + "year": 2020, + "value": 1.0 + }, + { + "year": 2021, + "value": 1.0 + }, + { + "year": 2022, + "value": 1.0 + }, { "year": 2026, "value": 0.8 @@ -6273,38 +6557,38 @@ "type": "bool", "value": [ { - "idedtype": "med", "year": 2013, + "idedtype": "med", "value": true }, { - "idedtype": "sltx", "year": 2013, + "idedtype": "sltx", "value": true }, { - "idedtype": "retx", "year": 2013, + "idedtype": "retx", "value": true }, { - "idedtype": "cas", "year": 2013, + "idedtype": "cas", "value": true }, { - "idedtype": "misc", "year": 2013, + "idedtype": "misc", "value": true }, { - "idedtype": "int", "year": 2013, + "idedtype": "int", "value": true }, { - "idedtype": "char", "year": 2013, + "idedtype": "char", "value": true } ], @@ -6356,38 +6640,38 @@ "type": "bool", "value": [ { - "idedtype": "med", "year": 2013, + "idedtype": "med", "value": true }, { - "idedtype": "sltx", "year": 2013, + "idedtype": "sltx", "value": true }, { - "idedtype": "retx", "year": 2013, + "idedtype": "retx", "value": true }, { - "idedtype": "cas", "year": 2013, + "idedtype": "cas", "value": true }, { - "idedtype": "misc", "year": 2013, + "idedtype": "misc", "value": true }, { - "idedtype": "int", "year": 2013, + "idedtype": "int", "value": true }, { - "idedtype": "char", "year": 2013, + "idedtype": "char", "value": true } ], @@ -6636,38 +6920,38 @@ "type": "bool", "value": [ { - "idedtype": "med", "year": 2013, + "idedtype": "med", "value": true }, { - "idedtype": "sltx", "year": 2013, + "idedtype": "sltx", "value": true }, { - "idedtype": "retx", "year": 2013, + "idedtype": "retx", "value": true }, { - "idedtype": "cas", "year": 2013, + "idedtype": "cas", "value": true }, { - "idedtype": "misc", "year": 2013, + "idedtype": "misc", "value": true }, { - "idedtype": "int", "year": 2013, + "idedtype": "int", "value": true }, { - "idedtype": "char", "year": 2013, + "idedtype": "char", "value": true } ], @@ -6892,6 +7176,81 @@ "year": 2019, "MARS": "widow", "value": 78750.0 + }, + { + "year": 2020, + "MARS": "single", + "value": 40000.0 + }, + { + "year": 2020, + "MARS": "mjoint", + "value": 80000.0 + }, + { + "year": 2020, + "MARS": "mseparate", + "value": 40000.0 + }, + { + "year": 2020, + "MARS": "headhh", + "value": 53600.0 + }, + { + "year": 2020, + "MARS": "widow", + "value": 80000.0 + }, + { + "year": 2021, + "MARS": "single", + "value": 40400.0 + }, + { + "year": 2021, + "MARS": "mjoint", + "value": 80800.0 + }, + { + "year": 2021, + "MARS": "mseparate", + "value": 40400.0 + }, + { + "year": 2021, + "MARS": "headhh", + "value": 54100.0 + }, + { + "year": 2021, + "MARS": "widow", + "value": 80800.0 + }, + { + "year": 2022, + "MARS": "single", + "value": 41675.0 + }, + { + "year": 2022, + "MARS": "mjoint", + "value": 83350.0 + }, + { + "year": 2022, + "MARS": "mseparate", + "value": 41675.0 + }, + { + "year": 2022, + "MARS": "headhh", + "value": 55800.0 + }, + { + "year": 2022, + "MARS": "widow", + "value": 83350.0 } ], "validators": { @@ -7115,6 +7474,81 @@ "year": 2019, "MARS": "widow", "value": 488850.0 + }, + { + "year": 2020, + "MARS": "single", + "value": 441450.0 + }, + { + "year": 2020, + "MARS": "mjoint", + "value": 496600.0 + }, + { + "year": 2020, + "MARS": "mseparate", + "value": 248300.0 + }, + { + "year": 2020, + "MARS": "headhh", + "value": 466050.0 + }, + { + "year": 2020, + "MARS": "widow", + "value": 496600.0 + }, + { + "year": 2021, + "MARS": "single", + "value": 445850.0 + }, + { + "year": 2021, + "MARS": "mjoint", + "value": 501600.0 + }, + { + "year": 2021, + "MARS": "mseparate", + "value": 250800.0 + }, + { + "year": 2021, + "MARS": "headhh", + "value": 473750.0 + }, + { + "year": 2021, + "MARS": "widow", + "value": 501600.0 + }, + { + "year": 2022, + "MARS": "single", + "value": 459750.0 + }, + { + "year": 2022, + "MARS": "mjoint", + "value": 517200.0 + }, + { + "year": 2022, + "MARS": "mseparate", + "value": 258600.0 + }, + { + "year": 2022, + "MARS": "headhh", + "value": 488500.0 + }, + { + "year": 2022, + "MARS": "widow", + "value": 517200.0 } ], "validators": { @@ -7587,24 +8021,99 @@ "year": 2019, "MARS": "widow", "value": 78750.0 - } - ], - "validators": { - "range": { - "min": 0, - "max": "AMT_CG_brk2" - } - }, - "compatible_data": { - "puf": true, - "cps": true - } - }, - "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.", - "notes": "", - "section_1": "Capital Gains And Dividends", + }, + { + "year": 2020, + "MARS": "single", + "value": 40000.0 + }, + { + "year": 2020, + "MARS": "mjoint", + "value": 80000.0 + }, + { + "year": 2020, + "MARS": "mseparate", + "value": 40000.0 + }, + { + "year": 2020, + "MARS": "headhh", + "value": 53600.0 + }, + { + "year": 2020, + "MARS": "widow", + "value": 80000.0 + }, + { + "year": 2021, + "MARS": "single", + "value": 40400.0 + }, + { + "year": 2021, + "MARS": "mjoint", + "value": 80800.0 + }, + { + "year": 2021, + "MARS": "mseparate", + "value": 40400.0 + }, + { + "year": 2021, + "MARS": "headhh", + "value": 54100.0 + }, + { + "year": 2021, + "MARS": "widow", + "value": 80800.0 + }, + { + "year": 2022, + "MARS": "single", + "value": 41675.0 + }, + { + "year": 2022, + "MARS": "mjoint", + "value": 83350.0 + }, + { + "year": 2022, + "MARS": "mseparate", + "value": 41675.0 + }, + { + "year": 2022, + "MARS": "headhh", + "value": 55800.0 + }, + { + "year": 2022, + "MARS": "widow", + "value": 83350.0 + } + ], + "validators": { + "range": { + "min": 0, + "max": "AMT_CG_brk2" + } + }, + "compatible_data": { + "puf": true, + "cps": true + } + }, + "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.", + "notes": "", + "section_1": "Capital Gains And Dividends", "section_2": "AMT - Long Term Capital Gains And Qualified Dividends", "indexable": false, "indexed": false, @@ -7810,6 +8319,81 @@ "year": 2019, "MARS": "widow", "value": 488850.0 + }, + { + "year": 2020, + "MARS": "single", + "value": 441450.0 + }, + { + "year": 2020, + "MARS": "mjoint", + "value": 496600.0 + }, + { + "year": 2020, + "MARS": "mseparate", + "value": 248300.0 + }, + { + "year": 2020, + "MARS": "headhh", + "value": 469050.0 + }, + { + "year": 2020, + "MARS": "widow", + "value": 496600.0 + }, + { + "year": 2021, + "MARS": "single", + "value": 445850.0 + }, + { + "year": 2021, + "MARS": "mjoint", + "value": 501600.0 + }, + { + "year": 2021, + "MARS": "mseparate", + "value": 250800.0 + }, + { + "year": 2021, + "MARS": "headhh", + "value": 473750.0 + }, + { + "year": 2021, + "MARS": "widow", + "value": 501600.0 + }, + { + "year": 2022, + "MARS": "single", + "value": 459750.0 + }, + { + "year": 2022, + "MARS": "mjoint", + "value": 517200.0 + }, + { + "year": 2022, + "MARS": "mseparate", + "value": 258600.0 + }, + { + "year": 2022, + "MARS": "headhh", + "value": 488500.0 + }, + { + "year": 2022, + "MARS": "widow", + "value": 517200.0 } ], "validators": { @@ -8033,6 +8617,81 @@ "year": 2019, "MARS": "widow", "value": 9e+99 + }, + { + "year": 2020, + "MARS": "single", + "value": 9e+99 + }, + { + "year": 2020, + "MARS": "mjoint", + "value": 9e+99 + }, + { + "year": 2020, + "MARS": "mseparate", + "value": 9e+99 + }, + { + "year": 2020, + "MARS": "headhh", + "value": 9e+99 + }, + { + "year": 2020, + "MARS": "widow", + "value": 9e+99 + }, + { + "year": 2021, + "MARS": "single", + "value": 9e+99 + }, + { + "year": 2021, + "MARS": "mjoint", + "value": 9e+99 + }, + { + "year": 2021, + "MARS": "mseparate", + "value": 9e+99 + }, + { + "year": 2021, + "MARS": "headhh", + "value": 9e+99 + }, + { + "year": 2021, + "MARS": "widow", + "value": 9e+99 + }, + { + "year": 2022, + "MARS": "single", + "value": 9e+99 + }, + { + "year": 2022, + "MARS": "mjoint", + "value": 9e+99 + }, + { + "year": 2022, + "MARS": "mseparate", + "value": 9e+99 + }, + { + "year": 2022, + "MARS": "headhh", + "value": 9e+99 + }, + { + "year": 2022, + "MARS": "widow", + "value": 9e+99 } ], "validators": { @@ -8212,6 +8871,18 @@ "year": 2019, "value": 0.1 }, + { + "year": 2020, + "value": 0.1 + }, + { + "year": 2021, + "value": 0.1 + }, + { + "year": 2022, + "value": 0.1 + }, { "year": 2026, "value": 0.1 @@ -8414,45 +9085,120 @@ "value": 19400.0 }, { - "year": 2026, + "year": 2020, "MARS": "single", - "value": 10802.0 + "value": 9875.0 }, { - "year": 2026, + "year": 2020, "MARS": "mjoint", - "value": 21603.0 + "value": 19750.0 }, { - "year": 2026, + "year": 2020, "MARS": "mseparate", - "value": 10802.0 + "value": 9875.0 }, { - "year": 2026, + "year": 2020, "MARS": "headhh", - "value": 15464.0 + "value": 14100.0 }, { - "year": 2026, + "year": 2020, "MARS": "widow", - "value": 21603.0 - } - ], - "validators": { - "range": { - "min": 0, - "max": "II_brk2" - } - }, - "compatible_data": { - "puf": true, - "cps": true - } - }, - "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.", + "value": 19750.0 + }, + { + "year": 2021, + "MARS": "single", + "value": 9950.0 + }, + { + "year": 2021, + "MARS": "mjoint", + "value": 19900.0 + }, + { + "year": 2021, + "MARS": "mseparate", + "value": 9950.0 + }, + { + "year": 2021, + "MARS": "headhh", + "value": 14200.0 + }, + { + "year": 2021, + "MARS": "widow", + "value": 19900.0 + }, + { + "year": 2022, + "MARS": "single", + "value": 10275.0 + }, + { + "year": 2022, + "MARS": "mjoint", + "value": 20550.0 + }, + { + "year": 2022, + "MARS": "mseparate", + "value": 10275.0 + }, + { + "year": 2022, + "MARS": "headhh", + "value": 14650.0 + }, + { + "year": 2022, + "MARS": "widow", + "value": 20550.0 + }, + { + "year": 2026, + "MARS": "single", + "value": 10961.0 + }, + { + "year": 2026, + "MARS": "mjoint", + "value": 21923.0 + }, + { + "year": 2026, + "MARS": "mseparate", + "value": 10961.0 + }, + { + "year": 2026, + "MARS": "headhh", + "value": 15693.0 + }, + { + "year": 2026, + "MARS": "widow", + "value": 21923.0 + } + ], + "validators": { + "range": { + "min": 0, + "max": "II_brk2" + } + }, + "compatible_data": { + "puf": true, + "cps": true + } + }, + "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.", "notes": "", "section_1": "Personal Income", "section_2": "Regular: Non-AMT, Non-Pass-Through", @@ -8488,6 +9234,18 @@ "year": 2019, "value": 0.12 }, + { + "year": 2020, + "value": 0.12 + }, + { + "year": 2021, + "value": 0.12 + }, + { + "year": 2022, + "value": 0.12 + }, { "year": 2026, "value": 0.15 @@ -8689,30 +9447,105 @@ "MARS": "widow", "value": 78950.0 }, + { + "year": 2020, + "MARS": "single", + "value": 40125.0 + }, + { + "year": 2020, + "MARS": "mjoint", + "value": 80250.0 + }, + { + "year": 2020, + "MARS": "mseparate", + "value": 40125.0 + }, + { + "year": 2020, + "MARS": "headhh", + "value": 53700.0 + }, + { + "year": 2020, + "MARS": "widow", + "value": 80250.0 + }, + { + "year": 2021, + "MARS": "single", + "value": 40525.0 + }, + { + "year": 2021, + "MARS": "mjoint", + "value": 81050.0 + }, + { + "year": 2021, + "MARS": "mseparate", + "value": 40525.0 + }, + { + "year": 2021, + "MARS": "headhh", + "value": 54200.0 + }, + { + "year": 2021, + "MARS": "widow", + "value": 81050.0 + }, + { + "year": 2022, + "MARS": "single", + "value": 41775.0 + }, + { + "year": 2022, + "MARS": "mjoint", + "value": 83550.0 + }, + { + "year": 2022, + "MARS": "mseparate", + "value": 41775.0 + }, + { + "year": 2022, + "MARS": "headhh", + "value": 55900.0 + }, + { + "year": 2022, + "MARS": "widow", + "value": 83550.0 + }, { "year": 2026, "MARS": "single", - "value": 43959.0 + "value": 44610.0 }, { "year": 2026, "MARS": "mjoint", - "value": 87918.0 + "value": 89220.0 }, { "year": 2026, "MARS": "mseparate", - "value": 43959.0 + "value": 44610.0 }, { "year": 2026, "MARS": "headhh", - "value": 58844.0 + "value": 59715.0 }, { "year": 2026, "MARS": "widow", - "value": 87918.0 + "value": 89220.0 } ], "validators": { @@ -8764,6 +9597,18 @@ "year": 2019, "value": 0.22 }, + { + "year": 2020, + "value": 0.22 + }, + { + "year": 2021, + "value": 0.22 + }, + { + "year": 2022, + "value": 0.22 + }, { "year": 2026, "value": 0.25 @@ -8965,30 +9810,105 @@ "MARS": "widow", "value": 168400.0 }, + { + "year": 2020, + "MARS": "single", + "value": 85525.0 + }, + { + "year": 2020, + "MARS": "mjoint", + "value": 171050.0 + }, + { + "year": 2020, + "MARS": "mseparate", + "value": 85525.0 + }, + { + "year": 2020, + "MARS": "headhh", + "value": 85500.0 + }, + { + "year": 2020, + "MARS": "widow", + "value": 171050.0 + }, + { + "year": 2021, + "MARS": "single", + "value": 86375.0 + }, + { + "year": 2021, + "MARS": "mjoint", + "value": 172750.0 + }, + { + "year": 2021, + "MARS": "mseparate", + "value": 86375.0 + }, + { + "year": 2021, + "MARS": "headhh", + "value": 86350.0 + }, + { + "year": 2021, + "MARS": "widow", + "value": 172750.0 + }, + { + "year": 2022, + "MARS": "single", + "value": 89075.0 + }, + { + "year": 2022, + "MARS": "mjoint", + "value": 178150.0 + }, + { + "year": 2022, + "MARS": "mseparate", + "value": 89075.0 + }, + { + "year": 2022, + "MARS": "headhh", + "value": 89050.0 + }, + { + "year": 2022, + "MARS": "widow", + "value": 178150.0 + }, { "year": 2026, "MARS": "single", - "value": 106452.0 + "value": 108028.0 }, { "year": 2026, "MARS": "mjoint", - "value": 177343.0 + "value": 179968.0 }, { "year": 2026, "MARS": "mseparate", - "value": 88671.0 + "value": 89984.0 }, { "year": 2026, "MARS": "headhh", - "value": 151975.0 + "value": 154224.0 }, { "year": 2026, "MARS": "widow", - "value": 177343.0 + "value": 179968.0 } ], "validators": { @@ -9040,6 +9960,18 @@ "year": 2019, "value": 0.24 }, + { + "year": 2020, + "value": 0.24 + }, + { + "year": 2021, + "value": 0.24 + }, + { + "year": 2022, + "value": 0.24 + }, { "year": 2026, "value": 0.28 @@ -9242,43 +10174,118 @@ "value": 321450.0 }, { - "year": 2026, + "year": 2020, "MARS": "single", - "value": 221997.0 + "value": 163300.0 }, { - "year": 2026, + "year": 2020, "MARS": "mjoint", - "value": 270300.0 + "value": 326600.0 }, { - "year": 2026, + "year": 2020, "MARS": "mseparate", - "value": 135150.0 + "value": 163300.0 }, { - "year": 2026, + "year": 2020, "MARS": "headhh", - "value": 246148.0 + "value": 163300.0 }, { - "year": 2026, + "year": 2020, "MARS": "widow", - "value": 270300.0 - } - ], - "validators": { - "range": { - "min": "II_brk3", - "max": "II_brk5" - } - }, - "compatible_data": { - "puf": true, - "cps": true - } - }, - "II_rt5": { + "value": 326600.0 + }, + { + "year": 2021, + "MARS": "single", + "value": 164925.0 + }, + { + "year": 2021, + "MARS": "mjoint", + "value": 329850.0 + }, + { + "year": 2021, + "MARS": "mseparate", + "value": 164925.0 + }, + { + "year": 2021, + "MARS": "headhh", + "value": 164900.0 + }, + { + "year": 2021, + "MARS": "widow", + "value": 329850.0 + }, + { + "year": 2022, + "MARS": "single", + "value": 170050.0 + }, + { + "year": 2022, + "MARS": "mjoint", + "value": 340100.0 + }, + { + "year": 2022, + "MARS": "mseparate", + "value": 170050.0 + }, + { + "year": 2022, + "MARS": "headhh", + "value": 170050.0 + }, + { + "year": 2022, + "MARS": "widow", + "value": 340100.0 + }, + { + "year": 2026, + "MARS": "single", + "value": 225283.0 + }, + { + "year": 2026, + "MARS": "mjoint", + "value": 274301.0 + }, + { + "year": 2026, + "MARS": "mseparate", + "value": 137150.0 + }, + { + "year": 2026, + "MARS": "headhh", + "value": 249792.0 + }, + { + "year": 2026, + "MARS": "widow", + "value": 274301.0 + } + ], + "validators": { + "range": { + "min": "II_brk3", + "max": "II_brk5" + } + }, + "compatible_data": { + "puf": true, + "cps": true + } + }, + "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.", "notes": "", @@ -9316,6 +10323,18 @@ "year": 2019, "value": 0.32 }, + { + "year": 2020, + "value": 0.32 + }, + { + "year": 2021, + "value": 0.32 + }, + { + "year": 2022, + "value": 0.32 + }, { "year": 2026, "value": 0.33 @@ -9517,30 +10536,105 @@ "MARS": "widow", "value": 408200.0 }, + { + "year": 2020, + "MARS": "single", + "value": 207350.0 + }, + { + "year": 2020, + "MARS": "mjoint", + "value": 414700.0 + }, + { + "year": 2020, + "MARS": "mseparate", + "value": 207350.0 + }, + { + "year": 2020, + "MARS": "headhh", + "value": 207350.0 + }, + { + "year": 2020, + "MARS": "widow", + "value": 414700.0 + }, + { + "year": 2021, + "MARS": "single", + "value": 215950.0 + }, + { + "year": 2021, + "MARS": "mjoint", + "value": 431900.0 + }, + { + "year": 2021, + "MARS": "mseparate", + "value": 215950.0 + }, + { + "year": 2021, + "MARS": "headhh", + "value": 215950.0 + }, + { + "year": 2021, + "MARS": "widow", + "value": 431900.0 + }, + { + "year": 2022, + "MARS": "single", + "value": 215950.0 + }, + { + "year": 2022, + "MARS": "mjoint", + "value": 431900.0 + }, + { + "year": 2022, + "MARS": "mseparate", + "value": 215950.0 + }, + { + "year": 2022, + "MARS": "headhh", + "value": 215950.0 + }, + { + "year": 2022, + "MARS": "widow", + "value": 431900.0 + }, { "year": 2026, "MARS": "single", - "value": 482682.0 + "value": 489827.0 }, { "year": 2026, "MARS": "mjoint", - "value": 482682.0 + "value": 489827.0 }, { "year": 2026, "MARS": "mseparate", - "value": 241341.0 + "value": 244913.0 }, { "year": 2026, "MARS": "headhh", - "value": 482682.0 + "value": 489827.0 }, { "year": 2026, "MARS": "widow", - "value": 482682.0 + "value": 489827.0 } ], "validators": { @@ -9592,6 +10686,18 @@ "year": 2019, "value": 0.35 }, + { + "year": 2020, + "value": 0.35 + }, + { + "year": 2021, + "value": 0.35 + }, + { + "year": 2022, + "value": 0.35 + }, { "year": 2026, "value": 0.35 @@ -9793,30 +10899,105 @@ "MARS": "widow", "value": 612350.0 }, + { + "year": 2020, + "MARS": "single", + "value": 518400.0 + }, + { + "year": 2020, + "MARS": "mjoint", + "value": 622050.0 + }, + { + "year": 2020, + "MARS": "mseparate", + "value": 518400.0 + }, + { + "year": 2020, + "MARS": "headhh", + "value": 518400.0 + }, + { + "year": 2020, + "MARS": "widow", + "value": 622050.0 + }, + { + "year": 2021, + "MARS": "single", + "value": 539900.0 + }, + { + "year": 2021, + "MARS": "mjoint", + "value": 647850.0 + }, + { + "year": 2021, + "MARS": "mseparate", + "value": 539900.0 + }, + { + "year": 2021, + "MARS": "headhh", + "value": 539900.0 + }, + { + "year": 2021, + "MARS": "widow", + "value": 647850.0 + }, + { + "year": 2022, + "MARS": "single", + "value": 539900.0 + }, + { + "year": 2022, + "MARS": "mjoint", + "value": 647850.0 + }, + { + "year": 2022, + "MARS": "mseparate", + "value": 323925.0 + }, + { + "year": 2022, + "MARS": "headhh", + "value": 539900.0 + }, + { + "year": 2022, + "MARS": "widow", + "value": 647850.0 + }, { "year": 2026, "MARS": "single", - "value": 484651.0 + "value": 491825.0 }, { "year": 2026, "MARS": "mjoint", - "value": 545233.0 + "value": 553303.0 }, { "year": 2026, "MARS": "mseparate", - "value": 272616.0 + "value": 276652.0 }, { "year": 2026, "MARS": "headhh", - "value": 514942.0 + "value": 522564.0 }, { "year": 2026, "MARS": "widow", - "value": 545233.0 + "value": 553303.0 } ], "validators": { @@ -9868,6 +11049,18 @@ "year": 2019, "value": 0.37 }, + { + "year": 2020, + "value": 0.37 + }, + { + "year": 2021, + "value": 0.37 + }, + { + "year": 2022, + "value": 0.37 + }, { "year": 2026, "value": 0.396 @@ -10070,45 +11263,120 @@ "value": 9e+99 }, { - "year": 2026, + "year": 2020, "MARS": "single", "value": 9e+99 }, { - "year": 2026, + "year": 2020, "MARS": "mjoint", "value": 9e+99 }, { - "year": 2026, + "year": 2020, "MARS": "mseparate", "value": 9e+99 }, { - "year": 2026, + "year": 2020, "MARS": "headhh", "value": 9e+99 }, { - "year": 2026, + "year": 2020, "MARS": "widow", "value": 9e+99 - } - ], - "validators": { - "range": { - "min": "II_brk6", - "max": 9e+99 - } - }, - "compatible_data": { - "puf": true, - "cps": true - } - }, - "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.", + }, + { + "year": 2021, + "MARS": "single", + "value": 9e+99 + }, + { + "year": 2021, + "MARS": "mjoint", + "value": 9e+99 + }, + { + "year": 2021, + "MARS": "mseparate", + "value": 9e+99 + }, + { + "year": 2021, + "MARS": "headhh", + "value": 9e+99 + }, + { + "year": 2021, + "MARS": "widow", + "value": 9e+99 + }, + { + "year": 2022, + "MARS": "single", + "value": 9e+99 + }, + { + "year": 2022, + "MARS": "mjoint", + "value": 9e+99 + }, + { + "year": 2022, + "MARS": "mseparate", + "value": 9e+99 + }, + { + "year": 2022, + "MARS": "headhh", + "value": 9e+99 + }, + { + "year": 2022, + "MARS": "widow", + "value": 9e+99 + }, + { + "year": 2026, + "MARS": "single", + "value": 9e+99 + }, + { + "year": 2026, + "MARS": "mjoint", + "value": 9e+99 + }, + { + "year": 2026, + "MARS": "mseparate", + "value": 9e+99 + }, + { + "year": 2026, + "MARS": "headhh", + "value": 9e+99 + }, + { + "year": 2026, + "MARS": "widow", + "value": 9e+99 + } + ], + "validators": { + "range": { + "min": "II_brk6", + "max": 9e+99 + } + }, + "compatible_data": { + "puf": true, + "cps": true + } + }, + "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.", "notes": "", "section_1": "Personal Income", "section_2": "Regular: Non-AMT, Non-Pass-Through", @@ -10170,6 +11438,18 @@ "year": 2019, "value": 0.1 }, + { + "year": 2020, + "value": 0.1 + }, + { + "year": 2021, + "value": 0.1 + }, + { + "year": 2022, + "value": 0.1 + }, { "year": 2026, "value": 0.1 @@ -10371,30 +11651,105 @@ "MARS": "widow", "value": 19400.0 }, + { + "year": 2020, + "MARS": "single", + "value": 9875.0 + }, + { + "year": 2020, + "MARS": "mjoint", + "value": 19750.0 + }, + { + "year": 2020, + "MARS": "mseparate", + "value": 9875.0 + }, + { + "year": 2020, + "MARS": "headhh", + "value": 14100.0 + }, + { + "year": 2020, + "MARS": "widow", + "value": 19750.0 + }, + { + "year": 2021, + "MARS": "single", + "value": 9950.0 + }, + { + "year": 2021, + "MARS": "mjoint", + "value": 19900.0 + }, + { + "year": 2021, + "MARS": "mseparate", + "value": 9950.0 + }, + { + "year": 2021, + "MARS": "headhh", + "value": 14200.0 + }, + { + "year": 2021, + "MARS": "widow", + "value": 19900.0 + }, + { + "year": 2022, + "MARS": "single", + "value": 10275.0 + }, + { + "year": 2022, + "MARS": "mjoint", + "value": 20550.0 + }, + { + "year": 2022, + "MARS": "mseparate", + "value": 10275.0 + }, + { + "year": 2022, + "MARS": "headhh", + "value": 14650.0 + }, + { + "year": 2022, + "MARS": "widow", + "value": 20550.0 + }, { "year": 2026, "MARS": "single", - "value": 10802.0 + "value": 10961.0 }, { "year": 2026, "MARS": "mjoint", - "value": 21603.0 + "value": 21923.0 }, { "year": 2026, "MARS": "mseparate", - "value": 10802.0 + "value": 10961.0 }, { "year": 2026, "MARS": "headhh", - "value": 15464.0 + "value": 15693.0 }, { "year": 2026, "MARS": "widow", - "value": 21603.0 + "value": 21923.0 } ], "validators": { @@ -10446,6 +11801,18 @@ "year": 2019, "value": 0.12 }, + { + "year": 2020, + "value": 0.15 + }, + { + "year": 2021, + "value": 0.12 + }, + { + "year": 2022, + "value": 0.12 + }, { "year": 2026, "value": 0.15 @@ -10647,30 +12014,105 @@ "MARS": "widow", "value": 78950.0 }, + { + "year": 2020, + "MARS": "single", + "value": 40125.0 + }, + { + "year": 2020, + "MARS": "mjoint", + "value": 80250.0 + }, + { + "year": 2020, + "MARS": "mseparate", + "value": 40125.0 + }, + { + "year": 2020, + "MARS": "headhh", + "value": 53700.0 + }, + { + "year": 2020, + "MARS": "widow", + "value": 80250.0 + }, + { + "year": 2021, + "MARS": "single", + "value": 40525.0 + }, + { + "year": 2021, + "MARS": "mjoint", + "value": 81050.0 + }, + { + "year": 2021, + "MARS": "mseparate", + "value": 40525.0 + }, + { + "year": 2021, + "MARS": "headhh", + "value": 54200.0 + }, + { + "year": 2021, + "MARS": "widow", + "value": 81050.0 + }, + { + "year": 2022, + "MARS": "single", + "value": 41775.0 + }, + { + "year": 2022, + "MARS": "mjoint", + "value": 83550.0 + }, + { + "year": 2022, + "MARS": "mseparate", + "value": 41775.0 + }, + { + "year": 2022, + "MARS": "headhh", + "value": 55900.0 + }, + { + "year": 2022, + "MARS": "widow", + "value": 83550.0 + }, { "year": 2026, "MARS": "single", - "value": 43959.0 + "value": 44610.0 }, { "year": 2026, "MARS": "mjoint", - "value": 87918.0 + "value": 89220.0 }, { "year": 2026, "MARS": "mseparate", - "value": 43959.0 + "value": 44610.0 }, { "year": 2026, "MARS": "headhh", - "value": 58844.0 + "value": 59715.0 }, { "year": 2026, "MARS": "widow", - "value": 87918.0 + "value": 89220.0 } ], "validators": { @@ -10722,6 +12164,18 @@ "year": 2019, "value": 0.22 }, + { + "year": 2020, + "value": 0.25 + }, + { + "year": 2021, + "value": 0.22 + }, + { + "year": 2022, + "value": 0.22 + }, { "year": 2026, "value": 0.25 @@ -10924,29 +12378,104 @@ "value": 168400.0 }, { - "year": 2026, + "year": 2020, "MARS": "single", - "value": 106452.0 + "value": 85525.0 }, { - "year": 2026, + "year": 2020, "MARS": "mjoint", - "value": 177343.0 + "value": 171050.0 }, { - "year": 2026, + "year": 2020, "MARS": "mseparate", - "value": 88671.0 + "value": 85525.0 }, { - "year": 2026, + "year": 2020, "MARS": "headhh", - "value": 151975.0 + "value": 85500.0 }, { - "year": 2026, + "year": 2020, + "MARS": "widow", + "value": 171050.0 + }, + { + "year": 2021, + "MARS": "single", + "value": 86375.0 + }, + { + "year": 2021, + "MARS": "mjoint", + "value": 172750.0 + }, + { + "year": 2021, + "MARS": "mseparate", + "value": 86375.0 + }, + { + "year": 2021, + "MARS": "headhh", + "value": 86350.0 + }, + { + "year": 2021, + "MARS": "widow", + "value": 172750.0 + }, + { + "year": 2022, + "MARS": "single", + "value": 89075.0 + }, + { + "year": 2022, + "MARS": "mjoint", + "value": 178150.0 + }, + { + "year": 2022, + "MARS": "mseparate", + "value": 89075.0 + }, + { + "year": 2022, + "MARS": "headhh", + "value": 89050.0 + }, + { + "year": 2022, "MARS": "widow", - "value": 177343.0 + "value": 178150.0 + }, + { + "year": 2026, + "MARS": "single", + "value": 108028.0 + }, + { + "year": 2026, + "MARS": "mjoint", + "value": 179968.0 + }, + { + "year": 2026, + "MARS": "mseparate", + "value": 89984.0 + }, + { + "year": 2026, + "MARS": "headhh", + "value": 154224.0 + }, + { + "year": 2026, + "MARS": "widow", + "value": 179968.0 } ], "validators": { @@ -10998,6 +12527,18 @@ "year": 2019, "value": 0.24 }, + { + "year": 2020, + "value": 0.28 + }, + { + "year": 2021, + "value": 0.24 + }, + { + "year": 2022, + "value": 0.24 + }, { "year": 2026, "value": 0.28 @@ -11199,30 +12740,105 @@ "MARS": "widow", "value": 321450.0 }, + { + "year": 2020, + "MARS": "single", + "value": 163300.0 + }, + { + "year": 2020, + "MARS": "mjoint", + "value": 326600.0 + }, + { + "year": 2020, + "MARS": "mseparate", + "value": 163300.0 + }, + { + "year": 2020, + "MARS": "headhh", + "value": 163300.0 + }, + { + "year": 2020, + "MARS": "widow", + "value": 326600.0 + }, + { + "year": 2021, + "MARS": "single", + "value": 164925.0 + }, + { + "year": 2021, + "MARS": "mjoint", + "value": 329850.0 + }, + { + "year": 2021, + "MARS": "mseparate", + "value": 164925.0 + }, + { + "year": 2021, + "MARS": "headhh", + "value": 164900.0 + }, + { + "year": 2021, + "MARS": "widow", + "value": 329850.0 + }, + { + "year": 2022, + "MARS": "single", + "value": 170050.0 + }, + { + "year": 2022, + "MARS": "mjoint", + "value": 340100.0 + }, + { + "year": 2022, + "MARS": "mseparate", + "value": 170050.0 + }, + { + "year": 2022, + "MARS": "headhh", + "value": 170050.0 + }, + { + "year": 2022, + "MARS": "widow", + "value": 340100.0 + }, { "year": 2026, "MARS": "single", - "value": 221997.0 + "value": 225283.0 }, { "year": 2026, "MARS": "mjoint", - "value": 270300.0 + "value": 274301.0 }, { "year": 2026, "MARS": "mseparate", - "value": 135150.0 + "value": 137150.0 }, { "year": 2026, "MARS": "headhh", - "value": 246148.0 + "value": 249792.0 }, { "year": 2026, "MARS": "widow", - "value": 270300.0 + "value": 274301.0 } ], "validators": { @@ -11274,6 +12890,18 @@ "year": 2019, "value": 0.32 }, + { + "year": 2020, + "value": 0.32 + }, + { + "year": 2021, + "value": 0.32 + }, + { + "year": 2022, + "value": 0.32 + }, { "year": 2026, "value": 0.33 @@ -11475,30 +13103,105 @@ "MARS": "widow", "value": 408200.0 }, + { + "year": 2020, + "MARS": "single", + "value": 207350.0 + }, + { + "year": 2020, + "MARS": "mjoint", + "value": 414700.0 + }, + { + "year": 2020, + "MARS": "mseparate", + "value": 207350.0 + }, + { + "year": 2020, + "MARS": "headhh", + "value": 207350.0 + }, + { + "year": 2020, + "MARS": "widow", + "value": 414700.0 + }, + { + "year": 2021, + "MARS": "single", + "value": 215950.0 + }, + { + "year": 2021, + "MARS": "mjoint", + "value": 431900.0 + }, + { + "year": 2021, + "MARS": "mseparate", + "value": 215950.0 + }, + { + "year": 2021, + "MARS": "headhh", + "value": 215950.0 + }, + { + "year": 2021, + "MARS": "widow", + "value": 431900.0 + }, + { + "year": 2022, + "MARS": "single", + "value": 215950.0 + }, + { + "year": 2022, + "MARS": "mjoint", + "value": 431900.0 + }, + { + "year": 2022, + "MARS": "mseparate", + "value": 215950.0 + }, + { + "year": 2022, + "MARS": "headhh", + "value": 215950.0 + }, + { + "year": 2022, + "MARS": "widow", + "value": 431900.0 + }, { "year": 2026, "MARS": "single", - "value": 482682.0 + "value": 489827.0 }, { "year": 2026, "MARS": "mjoint", - "value": 482682.0 + "value": 489827.0 }, { "year": 2026, "MARS": "mseparate", - "value": 241341.0 + "value": 244913.0 }, { "year": 2026, "MARS": "headhh", - "value": 482682.0 + "value": 489827.0 }, { "year": 2026, "MARS": "widow", - "value": 482682.0 + "value": 489827.0 } ], "validators": { @@ -11550,6 +13253,18 @@ "year": 2019, "value": 0.35 }, + { + "year": 2020, + "value": 0.35 + }, + { + "year": 2021, + "value": 0.35 + }, + { + "year": 2022, + "value": 0.35 + }, { "year": 2026, "value": 0.35 @@ -11751,30 +13466,105 @@ "MARS": "widow", "value": 612350.0 }, + { + "year": 2020, + "MARS": "single", + "value": 518400.0 + }, + { + "year": 2020, + "MARS": "mjoint", + "value": 622050.0 + }, + { + "year": 2020, + "MARS": "mseparate", + "value": 518400.0 + }, + { + "year": 2020, + "MARS": "headhh", + "value": 518400.0 + }, + { + "year": 2020, + "MARS": "widow", + "value": 622050.0 + }, + { + "year": 2021, + "MARS": "single", + "value": 539900.0 + }, + { + "year": 2021, + "MARS": "mjoint", + "value": 647850.0 + }, + { + "year": 2021, + "MARS": "mseparate", + "value": 539900.0 + }, + { + "year": 2021, + "MARS": "headhh", + "value": 539900.0 + }, + { + "year": 2021, + "MARS": "widow", + "value": 647850.0 + }, + { + "year": 2022, + "MARS": "single", + "value": 539900.0 + }, + { + "year": 2022, + "MARS": "mjoint", + "value": 647850.0 + }, + { + "year": 2022, + "MARS": "mseparate", + "value": 323925.0 + }, + { + "year": 2022, + "MARS": "headhh", + "value": 539900.0 + }, + { + "year": 2022, + "MARS": "widow", + "value": 647850.0 + }, { "year": 2026, "MARS": "single", - "value": 484651.0 + "value": 491825.0 }, { "year": 2026, "MARS": "mjoint", - "value": 545233.0 + "value": 553303.0 }, { "year": 2026, "MARS": "mseparate", - "value": 272616.0 + "value": 276652.0 }, { "year": 2026, "MARS": "headhh", - "value": 514942.0 + "value": 522564.0 }, { "year": 2026, "MARS": "widow", - "value": 545233.0 + "value": 553303.0 } ], "validators": { @@ -11826,6 +13616,18 @@ "year": 2019, "value": 0.37 }, + { + "year": 2020, + "value": 0.396 + }, + { + "year": 2021, + "value": 0.37 + }, + { + "year": 2022, + "value": 0.37 + }, { "year": 2026, "value": 0.396 @@ -11913,117 +13715,192 @@ "value": 9e+99 }, { - "year": 2015, + "year": 2015, + "MARS": "mseparate", + "value": 9e+99 + }, + { + "year": 2015, + "MARS": "headhh", + "value": 9e+99 + }, + { + "year": 2015, + "MARS": "widow", + "value": 9e+99 + }, + { + "year": 2016, + "MARS": "single", + "value": 9e+99 + }, + { + "year": 2016, + "MARS": "mjoint", + "value": 9e+99 + }, + { + "year": 2016, + "MARS": "mseparate", + "value": 9e+99 + }, + { + "year": 2016, + "MARS": "headhh", + "value": 9e+99 + }, + { + "year": 2016, + "MARS": "widow", + "value": 9e+99 + }, + { + "year": 2017, + "MARS": "single", + "value": 9e+99 + }, + { + "year": 2017, + "MARS": "mjoint", + "value": 9e+99 + }, + { + "year": 2017, + "MARS": "mseparate", + "value": 9e+99 + }, + { + "year": 2017, + "MARS": "headhh", + "value": 9e+99 + }, + { + "year": 2017, + "MARS": "widow", + "value": 9e+99 + }, + { + "year": 2018, + "MARS": "single", + "value": 9e+99 + }, + { + "year": 2018, + "MARS": "mjoint", + "value": 9e+99 + }, + { + "year": 2018, "MARS": "mseparate", "value": 9e+99 }, { - "year": 2015, + "year": 2018, "MARS": "headhh", "value": 9e+99 }, { - "year": 2015, + "year": 2018, "MARS": "widow", "value": 9e+99 }, { - "year": 2016, + "year": 2019, "MARS": "single", "value": 9e+99 }, { - "year": 2016, + "year": 2019, "MARS": "mjoint", "value": 9e+99 }, { - "year": 2016, + "year": 2019, "MARS": "mseparate", "value": 9e+99 }, { - "year": 2016, + "year": 2019, "MARS": "headhh", "value": 9e+99 }, { - "year": 2016, + "year": 2019, "MARS": "widow", "value": 9e+99 }, { - "year": 2017, + "year": 2020, "MARS": "single", "value": 9e+99 }, { - "year": 2017, + "year": 2020, "MARS": "mjoint", "value": 9e+99 }, { - "year": 2017, + "year": 2020, "MARS": "mseparate", "value": 9e+99 }, { - "year": 2017, + "year": 2020, "MARS": "headhh", "value": 9e+99 }, { - "year": 2017, + "year": 2020, "MARS": "widow", "value": 9e+99 }, { - "year": 2018, + "year": 2021, "MARS": "single", "value": 9e+99 }, { - "year": 2018, + "year": 2021, "MARS": "mjoint", "value": 9e+99 }, { - "year": 2018, + "year": 2021, "MARS": "mseparate", "value": 9e+99 }, { - "year": 2018, + "year": 2021, "MARS": "headhh", "value": 9e+99 }, { - "year": 2018, + "year": 2021, "MARS": "widow", "value": 9e+99 }, { - "year": 2019, + "year": 2022, "MARS": "single", "value": 9e+99 }, { - "year": 2019, + "year": 2022, "MARS": "mjoint", "value": 9e+99 }, { - "year": 2019, + "year": 2022, "MARS": "mseparate", "value": 9e+99 }, { - "year": 2019, + "year": 2022, "MARS": "headhh", "value": 9e+99 }, { - "year": 2019, + "year": 2022, "MARS": "widow", "value": 9e+99 }, @@ -12433,6 +14310,31 @@ "MARS": "widow", "value": 321400.0 }, + { + "year": 2022, + "MARS": "single", + "value": 170050.0 + }, + { + "year": 2022, + "MARS": "mjoint", + "value": 340100.0 + }, + { + "year": 2022, + "MARS": "mseparate", + "value": 170050.0 + }, + { + "year": 2022, + "MARS": "headhh", + "value": 170050.0 + }, + { + "year": 2022, + "MARS": "widow", + "value": 340100.0 + }, { "year": 2026, "MARS": "single", @@ -12893,183 +14795,183 @@ { "year": 2013, "MARS": "single", - "value": 9e99 + "value": 9e+99 }, { "year": 2013, "MARS": "mjoint", - "value": 9e99 + "value": 9e+99 }, { "year": 2013, "MARS": "mseparate", - "value": 9e99 + "value": 9e+99 }, { "year": 2013, "MARS": "headhh", - "value": 9e99 + "value": 9e+99 }, { "year": 2013, "MARS": "widow", - "value": 9e99 + "value": 9e+99 }, { "year": 2014, "MARS": "single", - "value": 9e99 + "value": 9e+99 }, { "year": 2014, "MARS": "mjoint", - "value": 9e99 + "value": 9e+99 }, { "year": 2014, "MARS": "mseparate", - "value": 9e99 + "value": 9e+99 }, { "year": 2014, "MARS": "headhh", - "value": 9e99 + "value": 9e+99 }, { "year": 2014, "MARS": "widow", - "value": 9e99 + "value": 9e+99 }, { "year": 2015, "MARS": "single", - "value": 9e99 + "value": 9e+99 }, { "year": 2015, "MARS": "mjoint", - "value": 9e99 + "value": 9e+99 }, { "year": 2015, "MARS": "mseparate", - "value": 9e99 + "value": 9e+99 }, { "year": 2015, "MARS": "headhh", - "value": 9e99 + "value": 9e+99 }, { "year": 2015, "MARS": "widow", - "value": 9e99 + "value": 9e+99 }, { "year": 2016, "MARS": "single", - "value": 9e99 + "value": 9e+99 }, { "year": 2016, "MARS": "mjoint", - "value": 9e99 + "value": 9e+99 }, { "year": 2016, "MARS": "mseparate", - "value": 9e99 + "value": 9e+99 }, { "year": 2016, "MARS": "headhh", - "value": 9e99 + "value": 9e+99 }, { "year": 2016, "MARS": "widow", - "value": 9e99 + "value": 9e+99 }, { "year": 2017, "MARS": "single", - "value": 9e99 + "value": 9e+99 }, { "year": 2017, "MARS": "mjoint", - "value": 9e99 + "value": 9e+99 }, { "year": 2017, "MARS": "mseparate", - "value": 9e99 + "value": 9e+99 }, { "year": 2017, "MARS": "headhh", - "value": 9e99 + "value": 9e+99 }, { "year": 2017, "MARS": "widow", - "value": 9e99 + "value": 9e+99 }, { "year": 2018, "MARS": "single", - "value": 9e99 + "value": 9e+99 }, { "year": 2018, "MARS": "mjoint", - "value": 9e99 + "value": 9e+99 }, { "year": 2018, "MARS": "mseparate", - "value": 9e99 + "value": 9e+99 }, { "year": 2018, "MARS": "headhh", - "value": 9e99 + "value": 9e+99 }, { "year": 2018, "MARS": "widow", - "value": 9e99 + "value": 9e+99 }, { "year": 2019, "MARS": "single", - "value": 9e99 + "value": 9e+99 }, { "year": 2019, "MARS": "mjoint", - "value": 9e99 + "value": 9e+99 }, { "year": 2019, "MARS": "mseparate", - "value": 9e99 + "value": 9e+99 }, { "year": 2019, "MARS": "headhh", - "value": 9e99 + "value": 9e+99 }, { "year": 2019, "MARS": "widow", - "value": 9e99 + "value": 9e+99 } ], "validators": { "range": { "min": 0, - "max": 9e99 + "max": 9e+99 } }, "compatible_data": { @@ -13119,7 +15021,7 @@ "validators": { "range": { "min": 0, - "max": 9e99 + "max": 9e+99 } }, "compatible_data": { @@ -13141,13 +15043,13 @@ "year": 2013, "value": 0.0 }, - { - "year": 2020, - "value": 10200.00 - }, { "year": 2021, "value": 0.0 + }, + { + "year": 2020, + "value": 10200.0 } ], "validators": { @@ -13199,27 +15101,27 @@ { "year": 2020, "MARS": "single", - "value": 150000.00 + "value": 150000.0 }, { "year": 2020, "MARS": "mjoint", - "value": 150000.00 + "value": 150000.0 }, { "year": 2020, "MARS": "mseparate", - "value": 150000.00 + "value": 150000.0 }, { "year": 2020, "MARS": "headhh", - "value": 150000.00 + "value": 150000.0 }, { "year": 2020, "MARS": "widow", - "value": 150000.00 + "value": 150000.0 }, { "year": 2021, @@ -13443,30 +15345,105 @@ "MARS": "widow", "value": 111700.0 }, + { + "year": 2020, + "MARS": "single", + "value": 72900.0 + }, + { + "year": 2020, + "MARS": "mjoint", + "value": 113400.0 + }, + { + "year": 2020, + "MARS": "mseparate", + "value": 56700.0 + }, + { + "year": 2020, + "MARS": "headhh", + "value": 72900.0 + }, + { + "year": 2020, + "MARS": "widow", + "value": 113400.0 + }, + { + "year": 2021, + "MARS": "single", + "value": 73600.0 + }, + { + "year": 2021, + "MARS": "mjoint", + "value": 114600.0 + }, + { + "year": 2021, + "MARS": "mseparate", + "value": 57300.0 + }, + { + "year": 2021, + "MARS": "headhh", + "value": 73600.0 + }, + { + "year": 2021, + "MARS": "widow", + "value": 114600.0 + }, + { + "year": 2022, + "MARS": "single", + "value": 75900.0 + }, + { + "year": 2022, + "MARS": "mjoint", + "value": 118100.0 + }, + { + "year": 2022, + "MARS": "mseparate", + "value": 59050.0 + }, + { + "year": 2022, + "MARS": "headhh", + "value": 75900.0 + }, + { + "year": 2022, + "MARS": "widow", + "value": 118100.0 + }, { "year": 2026, "MARS": "single", - "value": 62898.0 + "value": 63829.0 }, { "year": 2026, "MARS": "mjoint", - "value": 97880.0 + "value": 99329.0 }, { "year": 2026, "MARS": "mseparate", - "value": 48940.0 + "value": 49664.0 }, { "year": 2026, "MARS": "headhh", - "value": 62898.0 + "value": 63829.0 }, { "year": 2026, "MARS": "widow", - "value": 97880.0 + "value": 99329.0 } ], "validators": { @@ -13691,30 +15668,105 @@ "MARS": "widow", "value": 1020600.0 }, + { + "year": 2020, + "MARS": "single", + "value": 518400.0 + }, + { + "year": 2020, + "MARS": "mjoint", + "value": 1036800.0 + }, + { + "year": 2020, + "MARS": "mseparate", + "value": 518400.0 + }, + { + "year": 2020, + "MARS": "headhh", + "value": 518400.0 + }, + { + "year": 2020, + "MARS": "widow", + "value": 1036800.0 + }, + { + "year": 2021, + "MARS": "single", + "value": 523600.0 + }, + { + "year": 2021, + "MARS": "mjoint", + "value": 1047200.0 + }, + { + "year": 2021, + "MARS": "mseparate", + "value": 523600.0 + }, + { + "year": 2021, + "MARS": "headhh", + "value": 523600.0 + }, + { + "year": 2021, + "MARS": "widow", + "value": 1047200.0 + }, + { + "year": 2022, + "MARS": "single", + "value": 539900.0 + }, + { + "year": 2022, + "MARS": "mjoint", + "value": 1079800.0 + }, + { + "year": 2022, + "MARS": "mseparate", + "value": 539900.0 + }, + { + "year": 2022, + "MARS": "headhh", + "value": 539900.0 + }, + { + "year": 2022, + "MARS": "widow", + "value": 1079800.0 + }, { "year": 2026, "MARS": "single", - "value": 139812.0 + "value": 141882.0 }, { "year": 2026, "MARS": "mjoint", - "value": 186378.0 + "value": 189136.0 }, { "year": 2026, "MARS": "mseparate", - "value": 93189.0 + "value": 94568.0 }, { "year": 2026, "MARS": "headhh", - "value": 139812.0 + "value": 141882.0 }, { "year": 2026, "MARS": "widow", - "value": 186378.0 + "value": 189136.0 } ], "validators": { @@ -13764,7 +15816,19 @@ }, { "year": 2019, - "value": 0.0 + "value": 7750.0 + }, + { + "year": 2020, + "value": 7900.0 + }, + { + "year": 2021, + "value": 7950.0 + }, + { + "year": 2022, + "value": 8200.0 } ], "validators": { @@ -13867,6 +15931,18 @@ { "year": 2019, "value": 194800.0 + }, + { + "year": 2020, + "value": 197900.0 + }, + { + "year": 2021, + "value": 199900.0 + }, + { + "year": 2022, + "value": 206100.0 } ], "validators": { @@ -13944,9 +16020,21 @@ "year": 2019, "value": 733700.0 }, + { + "year": 2020, + "value": 745200.0 + }, + { + "year": 2021, + "value": 752800.0 + }, + { + "year": 2022, + "value": 776100.0 + }, { "year": 2026, - "value": 288949.0 + "value": 293226.0 } ], "validators": { @@ -14220,6 +16308,18 @@ "year": 2019, "value": 2000.0 }, + { + "year": 2020, + "value": 2000.0 + }, + { + "year": 2021, + "value": 2000.0 + }, + { + "year": 2022, + "value": 2000.0 + }, { "year": 2026, "value": 1000.0 @@ -14515,6 +16615,81 @@ "MARS": "widow", "value": 400000.0 }, + { + "year": 2020, + "MARS": "single", + "value": 200000.0 + }, + { + "year": 2020, + "MARS": "mjoint", + "value": 400000.0 + }, + { + "year": 2020, + "MARS": "mseparate", + "value": 200000.0 + }, + { + "year": 2020, + "MARS": "headhh", + "value": 200000.0 + }, + { + "year": 2020, + "MARS": "widow", + "value": 400000.0 + }, + { + "year": 2021, + "MARS": "single", + "value": 200000.0 + }, + { + "year": 2021, + "MARS": "mjoint", + "value": 400000.0 + }, + { + "year": 2021, + "MARS": "mseparate", + "value": 200000.0 + }, + { + "year": 2021, + "MARS": "headhh", + "value": 200000.0 + }, + { + "year": 2021, + "MARS": "widow", + "value": 400000.0 + }, + { + "year": 2022, + "MARS": "single", + "value": 200000.0 + }, + { + "year": 2022, + "MARS": "mjoint", + "value": 400000.0 + }, + { + "year": 2022, + "MARS": "mseparate", + "value": 200000.0 + }, + { + "year": 2022, + "MARS": "headhh", + "value": 200000.0 + }, + { + "year": 2022, + "MARS": "widow", + "value": 400000.0 + }, { "year": 2026, "MARS": "single", @@ -14959,45 +17134,65 @@ "EIC": "3+kids", "value": 6557.0 }, + { + "year": 2020, + "EIC": "0kids", + "value": 538.0 + }, + { + "year": 2020, + "EIC": "1kid", + "value": 3584.0 + }, + { + "year": 2020, + "EIC": "2kids", + "value": 5920.0 + }, + { + "year": 2020, + "EIC": "3+kids", + "value": 6660.0 + }, { "year": 2021, "EIC": "0kids", - "value": 1502.46 + "value": 1502.0 }, { "year": 2021, "EIC": "1kid", - "value": 3606.44 + "value": 3618.0 }, { "year": 2021, "EIC": "2kids", - "value": 5960.95 + "value": 5980.0 }, { "year": 2021, "EIC": "3+kids", - "value": 6706.58 + "value": 6728.0 }, { "year": 2022, "EIC": "0kids", - "value": 546.21 + "value": 560.0 }, { "year": 2022, "EIC": "1kid", - "value": 3640.70 + "value": 3733.0 }, { "year": 2022, "EIC": "2kids", - "value": 6017.58 + "value": 6064.0 }, { "year": 2022, "EIC": "3+kids", - "value": 6770.29 + "value": 6935.0 } ], "validators": { @@ -15080,6 +17275,26 @@ "year": 2022, "EIC": "3+kids", "value": 0.45 + }, + { + "year": 2020, + "EIC": "0kids", + "value": 0.0765 + }, + { + "year": 2020, + "EIC": "1kid", + "value": 0.34 + }, + { + "year": 2020, + "EIC": "2kids", + "value": 0.4 + }, + { + "year": 2020, + "EIC": "3+kids", + "value": 0.45 } ], "validators": { @@ -15130,6 +17345,18 @@ { "year": 2019, "value": 0.0 + }, + { + "year": 2020, + "value": 0.0 + }, + { + "year": 2021, + "value": 0.0 + }, + { + "year": 2022, + "value": 0.0 } ], "validators": { @@ -15173,7 +17400,7 @@ "EIC": "3+kids", "value": 0.2106 }, - { + { "year": 2021, "EIC": "0kids", "value": 0.153 @@ -15193,7 +17420,7 @@ "EIC": "3+kids", "value": 0.2106 }, - { + { "year": 2022, "EIC": "0kids", "value": 0.0765 @@ -15375,6 +17602,26 @@ "EIC": "3+kids", "value": 19030.0 }, + { + "year": 2020, + "EIC": "0kids", + "value": 8790.0 + }, + { + "year": 2020, + "EIC": "1kid", + "value": 19330.0 + }, + { + "year": 2020, + "EIC": "2kids", + "value": 19330.0 + }, + { + "year": 2020, + "EIC": "3+kids", + "value": 19330.0 + }, { "year": 2021, "EIC": "0kids", @@ -15398,22 +17645,22 @@ { "year": 2022, "EIC": "0kids", - "value": 8931.38 + "value": 9160.0 }, { "year": 2022, "EIC": "1kid", - "value": 19649.03 + "value": 20130.0 }, { "year": 2022, "EIC": "2kids", - "value": 19649.03 + "value": 20130.0 }, { "year": 2022, "EIC": "3+kids", - "value": 19649.03 + "value": 20130.0 } ], "validators": { @@ -15576,6 +17823,66 @@ "year": 2019, "EIC": "3+kids", "value": 5790.0 + }, + { + "year": 2020, + "EIC": "0kids", + "value": 538.0 + }, + { + "year": 2020, + "EIC": "1kid", + "value": 3584.0 + }, + { + "year": 2020, + "EIC": "2kids", + "value": 5920.0 + }, + { + "year": 2020, + "EIC": "3+kids", + "value": 6660.0 + }, + { + "year": 2021, + "EIC": "0kids", + "value": 1502.0 + }, + { + "year": 2021, + "EIC": "1kid", + "value": 3618.0 + }, + { + "year": 2021, + "EIC": "2kids", + "value": 5980.0 + }, + { + "year": 2021, + "EIC": "3+kids", + "value": 6728.0 + }, + { + "year": 2022, + "EIC": "0kids", + "value": 6130.0 + }, + { + "year": 2022, + "EIC": "1kid", + "value": 6130.0 + }, + { + "year": 2022, + "EIC": "2kids", + "value": 6130.0 + }, + { + "year": 2022, + "EIC": "3+kids", + "value": 6130.0 } ], "validators": { @@ -15637,6 +17944,10 @@ "year": 2013, "value": 64 }, + { + "year": 2020, + "value": 64 + }, { "year": 2021, "value": 125 @@ -15695,9 +18006,17 @@ "year": 2019, "value": 3600.0 }, + { + "year": 2020, + "value": 3650.0 + }, { "year": 2021, - "value": 10000.00 + "value": 10000.0 + }, + { + "year": 2022, + "value": 10300.0 } ], "validators": { @@ -15932,6 +18251,18 @@ { "year": 2019, "value": 68.0 + }, + { + "year": 2020, + "value": 69.0 + }, + { + "year": 2021, + "value": 90.0 + }, + { + "year": 2022, + "value": 80.0 } ], "validators": { @@ -15982,6 +18313,18 @@ { "year": 2019, "value": 136.0 + }, + { + "year": 2020, + "value": 138.0 + }, + { + "year": 2021, + "value": 180.0 + }, + { + "year": 2022, + "value": 180.0 } ], "validators": { @@ -16085,6 +18428,18 @@ "year": 2019, "value": 2500.0 }, + { + "year": 2020, + "value": 2500.0 + }, + { + "year": 2021, + "value": 2500.0 + }, + { + "year": 2022, + "value": 2500.0 + }, { "year": 2026, "value": 3000.0 @@ -16143,7 +18498,7 @@ }, { "year": 2021, - "value": 1000.00 + "value": 1000.0 }, { "year": 2022, @@ -16177,7 +18532,7 @@ }, { "year": 2021, - "value": 600.00 + "value": 600.0 }, { "year": 2022, @@ -16443,27 +18798,27 @@ { "year": 2021, "MARS": "single", - "value": 75000.00 + "value": 75000.0 }, { "year": 2021, "MARS": "mjoint", - "value": 150000.00 + "value": 150000.0 }, { "year": 2021, "MARS": "mseparate", - "value": 75000.00 + "value": 75000.0 }, { "year": 2021, "MARS": "headhh", - "value": 112500.00 + "value": 112500.0 }, { "year": 2021, "MARS": "widow", - "value": 150000.00 + "value": 150000.0 }, { "year": 2022, diff --git a/taxcalc/reforms/2017_law.out.csv b/taxcalc/reforms/2017_law.out.csv index f81741194..86862d0ea 100644 --- a/taxcalc/reforms/2017_law.out.csv +++ b/taxcalc/reforms/2017_law.out.csv @@ -1,10 +1,10 @@ -RECID,c00100,standard,c04800,iitax,payrolltax -11,30000.00,6763.08,18923.46,541.94,4590.00 -12,60000.00,6763.08,48923.46,5892.42,9180.00 -13,460000.00,6763.08,453236.92,132426.64,32792.42 -21,60000.00,13526.15,29220.01,-2210.16,9180.00 -22,120000.00,13526.15,89220.01,8128.11,18360.00 -23,240000.00,13526.15,209220.01,44612.93,36720.00 -31,30000.00,9958.23,11414.85,-3607.06,4590.00 -32,60000.00,9958.23,41414.85,2701.31,9180.00 -33,120000.00,9958.23,101414.85,17807.33,18360.00 +RECID,c00100,standard,c04800,iitax,payrolltax +11,30000,6763.08,18923.46,541.94,4590 +12,60000,6763.08,48923.46,5892.42,9180 +13,460000,6763.08,453236.92,132426.64,32754.8 +21,60000,13526.15,29220.01,-2210.16,9180 +22,120000,13526.15,89220.01,8128.11,18360 +23,240000,13526.15,209220.01,44612.93,36720 +31,30000,9958.23,11414.85,-3607.06,4590 +32,60000,9958.23,41414.85,2701.31,9180 +33,120000,9958.23,101414.85,17807.33,18360 \ No newline at end of file diff --git a/taxcalc/reforms/ARPA.json b/taxcalc/reforms/ARPA.json new file mode 100644 index 000000000..b61e52f80 --- /dev/null +++ b/taxcalc/reforms/ARPA.json @@ -0,0 +1,74 @@ +// Title: American Rescue Plan Act +// Reform_File_Author: +// Reform_Reference: https://www.congress.gov/117/bills/hr1319/BILLS-117hr1319enr.pdf +// Reform_Baseline: policy_current_law.json +// Reform_Description: +// - Recovery Rebate Credit (1) +// - Exclusion for UI benefits from taxable income (2) +// - Expansion of child tax credit (3) +// - Expansion of EITC (4) +// - Expansion of child and dependent care credit (5) +// - Extension of noncorporate business loss limitation (6) +// Reform_Parameter_Map: +// - 1: RRC_* +// - 2: UI_* +// - 3: CTC_* +// - 4: EITC_* +// - 5: CDCC_* +// - 6: ALD_BusinessLosses_c +{ + "RRC_c": {"2021": 1400, + "2022": 0}, + "RRC_ps": {"2021": [75000, 150000, 75000, 112500, 150000], + "2022": [0, 0, 0, 0, 0]}, + "RRC_pe": {"2021": [80000, 160000, 80000, 120000, 160000], + "2022": [0, 0, 0, 0, 0]}, + "UI_em": {"2020": 10200, + "2021": 0}, + "UI_thd": {"2020": [150000, 150000, 150000, 150000, 150000], + "2021": [0, 0, 0, 0, 0]}, + "CTC_refundable": {"2021": true, + "2022": false}, + "CTC_include17": {"2021": true, + "2022": false}, + "CTC_new_c": {"2021": 1000, + "2022": 0}, + "CTC_new_c_under6_bonus": {"2021": 600, + "2022": 0}, + "CTC_new_for_all": {"2021": true, + "2022": false}, + "CTC_new_ps": {"2021": [75000, 150000, 75000, 112500, 150000], + "2022": [0, 0, 0, 0, 0]}, + "CTC_new_prt": {"2021": 0.05, + "2022": 0}, + "EITC_c": {"2021": [1502, 3618, 5980, 6728], + "2022": [560, 3733, 6064, 6935]}, + "EITC_rt": {"2021": [0.153, 0.34, 0.4, 0.45], + "2022": [0.0765, 0.34, 0.4, 0.45]}, + "EITC_ps": {"2021": [11610, 19464.12, 19464.12, 19464.12], + "2022": [9160, 20130, 20130, 20130]}, + "EITC_MinEligAge": {"2021": 19, + "2022": 25}, + "EITC_MaxEligAge": {"2021": 125, + "2022": 64}, + "EITC_InvestIncome_c": {"2021": 10000, "2022": 10300}, + "EITC_sep_filers_elig": {"2021": true}, + "CDCC_c": {"2021": 8000, + "2022": 3000}, + "CDCC_ps": {"2021": 125000, + "2022": 15000}, + "CDCC_ps2": {"2021": 400000, + "2022": 9e+99}, + "CDCC_crt": {"2021": 50.0, + "2022": 35.0}, + "CDCC_refundable": {"2021": true, + "2022": false}, + "ALD_BusinessLosses_c": {"2026": [283535.22, 567070.42, 283535.22, 283535.22, 567070.42], + "2027": [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]} +} + +// Provisions not modeled +// - Federal student loan debt forgiven excluded from AGI for 2021-2025 +// - Temporary credits for sick leave and family leave for self-employed filers +// - Business and employer provisions +// - Health insurance premium credit changes diff --git a/taxcalc/reforms/ARPA.out.csv b/taxcalc/reforms/ARPA.out.csv new file mode 100644 index 000000000..5acc80dbc --- /dev/null +++ b/taxcalc/reforms/ARPA.out.csv @@ -0,0 +1,10 @@ +RECID,c00100,standard,c04800,iitax,payrolltax +11,30000,12400,17600,114.5,4590 +12,60000,12400,47600,4462,9180 +13,460000,12400,447600,131455,32754.8 +21,60000,24800,35200,-3771,9180 +22,120000,24800,95200,4924,18360 +23,240000,24800,215200,35807,36720 +31,30000,18650,11350,-4543.93,4590 +32,60000,18650,41350,880,9180 +33,120000,18650,101350,13537,18360 \ No newline at end of file diff --git a/taxcalc/reforms/BrownKhanna.out.csv b/taxcalc/reforms/BrownKhanna.out.csv index bc29ea540..edec59210 100644 --- a/taxcalc/reforms/BrownKhanna.out.csv +++ b/taxcalc/reforms/BrownKhanna.out.csv @@ -1,10 +1,10 @@ -RECID,c00100,standard,c04800,iitax,payrolltax -11,30000.00,6763.08,18923.46,-980.60,4590.00 -12,60000.00,6763.08,48923.46,5892.42,9180.00 -13,460000.00,6763.08,453236.92,132426.64,32792.42 -21,60000.00,13526.15,29220.01,-6428.34,9180.00 -22,120000.00,13526.15,89220.01,8128.11,18360.00 -23,240000.00,13526.15,209220.01,44612.93,36720.00 -31,30000.00,9958.23,11414.85,-6938.54,4590.00 -32,60000.00,9958.23,41414.85,2215.28,9180.00 -33,120000.00,9958.23,101414.85,17807.33,18360.00 +RECID,c00100,standard,c04800,iitax,payrolltax +11,30000,6763.08,18923.46,-980.6,4590 +12,60000,6763.08,48923.46,5892.42,9180 +13,460000,6763.08,453236.92,132426.64,32754.8 +21,60000,13526.15,29220.01,-6428.34,9180 +22,120000,13526.15,89220.01,8128.11,18360 +23,240000,13526.15,209220.01,44612.93,36720 +31,30000,9958.23,11414.85,-6938.54,4590 +32,60000,9958.23,41414.85,2215.28,9180 +33,120000,9958.23,101414.85,17807.33,18360 \ No newline at end of file diff --git a/taxcalc/reforms/CARES.json b/taxcalc/reforms/CARES.json new file mode 100644 index 000000000..80dd38006 --- /dev/null +++ b/taxcalc/reforms/CARES.json @@ -0,0 +1,37 @@ +// Title: Coronavirus Aid, Relief, and Economic Security Act +// Reform_File_Author: Jason DeBacker +// Reform_Reference: https://www.congress.gov/116/bills/hr748/BILLS-116hr748enr.pdf +// Reform_Baseline: policy_current_law.json +// Reform_Description: +// - Raise ceiling on chartitable deductions for itemizers (1) +// - Allows an above the line deductions for charitable contributions (2) +// - Limit charitable deductions for non-itemizers to $300 (3) +// - Provide recovery rebate credits of $1200 per adult and $500 per child (4) +// Reform_Parameter_Map: +// - 1: ID_Charity_crt_all +// - 2: STD_allow_charity_ded_nonitemizers +// - 3: STD_charity_ded_nonitemizers_max +// - 4: RRC_* +{ + "ID_Charity_crt_all": {"2020": 1.0, "2021": 0.6}, + "STD_allow_charity_ded_nonitemizers": {"2020": true, "2021": false}, + "STD_charity_ded_nonitemizers_max": {"2020": 300.0, "2021": 0.0}, + "RRC_ps": {"2020": [75000, 150000, 75000, 112500,150000], + "2021": [75000, 150000, 75000, 112500,150000]}, + "RRC_prt": {"2020": 0.05, "2021": 0}, + "RRC_c_unit": {"2020": [1200, 2400, 1200, 1200, 1200], + "2021": [0, 0, 0, 0, 0]}, + "RRC_c_kids": {"2020": 500, "2021":0} +} + +// Provisions not modeled +// - Temporary waiver of required minimum distribution rules for certain retirement plan accounts +// - Exclusion of certain employer payments of student loans +// - Employee retention credit for employers subject to closure due to COVID-19 +// - Delay of payment of employer payroll taxes +// - Modifications of net operating losses +// - Modification of limitation on losses for taxpayers other than corporations +// - Modification of credit for prior year minimum tax liability of corporations +// - Modifications of limitation on business interest +// - Technical amendmentsregardign qualified improvement property +// - Temporary exception from excise tax for alcohol used to produce hand sanitizer diff --git a/taxcalc/reforms/CARES.out.csv b/taxcalc/reforms/CARES.out.csv new file mode 100644 index 000000000..4bde32138 --- /dev/null +++ b/taxcalc/reforms/CARES.out.csv @@ -0,0 +1,10 @@ +RECID,c00100,standard,c04800,iitax,payrolltax +11,30000,12400,17600,714.5,4590 +12,60000,12400,47600,5062,9180 +13,460000,12400,447600,131455,32754.8 +21,60000,24800,35200,-2571,9180 +22,120000,24800,95200,6124,18360 +23,240000,24800,215200,35807,36720 +31,30000,18650,11350,-3943.93,4590 +32,60000,18650,41350,1480,9180 +33,120000,18650,101350,14137,18360 \ No newline at end of file diff --git a/taxcalc/reforms/ConsolidatedAppropriationsAct2021.json b/taxcalc/reforms/ConsolidatedAppropriationsAct2021.json new file mode 100644 index 000000000..eddf4524b --- /dev/null +++ b/taxcalc/reforms/ConsolidatedAppropriationsAct2021.json @@ -0,0 +1,15 @@ +// Title: Consolidated Appropriations ACt, 2021 +// Reform_File_Author: Jason DeBacker +// Reform_Reference: https://www.congress.gov/116/plaws/publ260/PLAW-116publ260.pdf +// Reform_Baseline: policy_current_law.json +// Reform_Description: +// - Increases recovery rebate credit amount from the CARES Act by $600 for each eligible person (1) +// Reform_Parameter_Map: +// - 1: RRC_* +{ + "RRC_c_unit": {"2020": [1800, 3600, 1800, 1800, 1800], + "2021": [0, 0, 0, 0, 0]}, + "RRC_c_kids": {"2020": 1100, "2021":0} +} + + diff --git a/taxcalc/reforms/ConsolidatedAppropriationsAct2021.out.csv b/taxcalc/reforms/ConsolidatedAppropriationsAct2021.out.csv new file mode 100644 index 000000000..7e782967b --- /dev/null +++ b/taxcalc/reforms/ConsolidatedAppropriationsAct2021.out.csv @@ -0,0 +1,10 @@ +RECID,c00100,standard,c04800,iitax,payrolltax +11,30000.00,12400.00,17600.00,114.50,4590.00 +12,60000.00,12400.00,47600.00,4462.00,9180.00 +13,460000.00,12400.00,447600.00,131455.00,32754.80 +21,60000.00,24800.00,35200.00,-3771.00,9180.00 +22,120000.00,24800.00,95200.00,4924.00,18360.00 +23,240000.00,24800.00,215200.00,35807.00,36720.00 +31,30000.00,18650.00,11350.00,-4543.93,4590.00 +32,60000.00,18650.00,41350.00,880.00,9180.00 +33,120000.00,18650.00,101350.00,13537.00,18360.00 diff --git a/taxcalc/reforms/Larson2019.out.csv b/taxcalc/reforms/Larson2019.out.csv index 83b8498ab..628bbf6e6 100644 --- a/taxcalc/reforms/Larson2019.out.csv +++ b/taxcalc/reforms/Larson2019.out.csv @@ -1,10 +1,10 @@ -RECID,c00100,standard,c04800,iitax,payrolltax -11,30000.00,12387.88,17612.12,116.47,4620.00 -12,60000.00,12387.88,47612.12,4469.39,9240.00 -13,460000.00,12387.88,447612.12,131475.72,40430.42 -21,60000.00,24775.76,35224.24,-3767.07,9240.00 -22,120000.00,24775.76,95224.24,4938.77,18480.00 -23,240000.00,24775.76,215224.24,35823.39,36960.00 -31,30000.00,18632.59,11367.41,-4537.38,4620.00 -32,60000.00,18632.59,41367.41,882.82,9240.00 -33,120000.00,18632.59,101367.41,13545.59,18480.00 +RECID,c00100,standard,c04800,iitax,payrolltax +11,30000,12400,17600,114.5,4620 +12,60000,12400,47600,4462,9240 +13,460000,12400,447600,131455,40392.5 +21,60000,24800,35200,-3771,9240 +22,120000,24800,95200,4924,18480 +23,240000,24800,215200,35807,36960 +31,30000,18650,11350,-4543.93,4620 +32,60000,18650,41350,880,9240 +33,120000,18650,101350,13537,18480 \ No newline at end of file diff --git a/taxcalc/reforms/Renacci.out.csv b/taxcalc/reforms/Renacci.out.csv index 5c0538df6..34541e274 100644 --- a/taxcalc/reforms/Renacci.out.csv +++ b/taxcalc/reforms/Renacci.out.csv @@ -1,10 +1,10 @@ -RECID,c00100,standard,c04800,iitax,payrolltax -11,30000.00,15975.77,8698.97,-930.10,4590.00 -12,60000.00,15975.77,38698.97,2069.90,9180.00 -13,460000.00,15975.77,444024.23,103018.18,32792.42 -21,60000.00,31951.53,6747.43,-6032.42,9180.00 -22,120000.00,31951.53,66747.43,1574.74,18360.00 -23,240000.00,31951.53,186747.43,30711.09,36720.00 -31,30000.00,15975.77,3373.71,-5859.65,4590.00 -32,60000.00,15975.77,33373.71,537.37,9180.00 -33,120000.00,15975.77,93373.71,13930.54,18360.00 +RECID,c00100,standard,c04800,iitax,payrolltax +11,30000,15975.77,8698.97,-930.1,4590 +12,60000,15975.77,38698.97,2069.9,9180 +13,460000,15975.77,444024.23,103018.18,32754.8 +21,60000,31951.53,6747.43,-6032.42,9180 +22,120000,31951.53,66747.43,1574.74,18360 +23,240000,31951.53,186747.43,30711.09,36720 +31,30000,15975.77,3373.71,-5859.65,4590 +32,60000,15975.77,33373.71,537.37,9180 +33,120000,15975.77,93373.71,13930.54,18360 \ No newline at end of file diff --git a/taxcalc/reforms/SandersDeFazio.out.csv b/taxcalc/reforms/SandersDeFazio.out.csv index 951d4ca61..4f11ca981 100644 --- a/taxcalc/reforms/SandersDeFazio.out.csv +++ b/taxcalc/reforms/SandersDeFazio.out.csv @@ -1,10 +1,10 @@ -RECID,c00100,standard,c04800,iitax,payrolltax -11,30000.00,12387.88,17612.12,116.47,4590.00 -12,60000.00,12387.88,47612.12,4469.39,9180.00 -13,460000.00,12387.88,447612.12,131475.72,58832.42 -21,60000.00,24775.76,35224.24,-3767.07,9180.00 -22,120000.00,24775.76,95224.24,4938.77,18360.00 -23,240000.00,24775.76,215224.24,35823.39,36720.00 -31,30000.00,18632.59,11367.41,-4537.38,4590.00 -32,60000.00,18632.59,41367.41,882.82,9180.00 -33,120000.00,18632.59,101367.41,13545.59,18360.00 +RECID,c00100,standard,c04800,iitax,payrolltax +11,30000,12400,17600,114.5,4590 +12,60000,12400,47600,4462,9180 +13,460000,12400,447600,131455,58794.8 +21,60000,24800,35200,-3771,9180 +22,120000,24800,95200,4924,18360 +23,240000,24800,215200,35807,36720 +31,30000,18650,11350,-4543.93,4590 +32,60000,18650,41350,880,9180 +33,120000,18650,101350,13537,18360 \ No newline at end of file diff --git a/taxcalc/reforms/TCJA.json b/taxcalc/reforms/TCJA.json index dd50e2905..5de85a44f 100644 --- a/taxcalc/reforms/TCJA.json +++ b/taxcalc/reforms/TCJA.json @@ -1,5 +1,5 @@ // Title: Tax Cuts and Jobs Act, final version -// Reform_File_Author: Cody Kallen (with updates by Martin Holmer) +// Reform_File_Author: Cody Kallen (with updates by Martin Holme and Bodi Yang) // Reform_Reference: 2018 IRS forms and this URL: // http://docs.house.gov/billsthisweek/20171218/CRPT-115HRPT-466.pdf // Reform_Baseline: 2017_law.json @@ -41,58 +41,116 @@ "2026": 0.396}, "II_brk1": {"2018": [9525, 19050, 9525, 13600, 19050], "2019": [9700, 19400, 9700, 13850, 19400], + "2020": [9875, 19750, 9875, 14100, 19750], + "2021": [9950, 19900, 9950, 14200, 19900], + "2022": [10275, 20550, 10275, 14650, 20550], + "2023": [ 10463.03, 20926.06, 10463.03, 14918.1, 20926.06 ], "2026": [11242, 22484, 11242, 16094, 22484]}, "II_brk2": {"2018": [38700, 77400, 38700, 51800, 77400], "2019": [39475, 78950, 39475, 52850, 78950], + "2020": [40125, 80250, 40125, 53700, 80250], + "2021": [40525, 81050, 40525, 54200, 81050], + "2022": [41775, 83550, 41775, 55900, 83550], + "2023": [42539.48, 85078.96, 42539.48, 56922.97, 85078.96], "2026": [45751, 91502, 45751, 61242, 91502]}, "II_brk3": {"2018": [82500, 165000, 82500, 82500, 165000], "2019": [84200, 168400, 84200, 84200, 168400], + "2020": [85525, 171050, 85525, 85500, 171050], + "2021": [86375, 172750, 86375, 86350, 172750], + "2022": [89075, 178150, 89075, 89050, 178150], + "2023": [90705.07, 181410.14, 90705.07, 90679.62, 181410.14], "2026": [110791, 184571, 92286, 158169, 184571]}, "II_brk4": {"2018": [157500, 315000, 157500, 157500, 315000], "2019": [160725, 321450, 160725, 160700, 321450], + "2020": [163300, 326600, 163300, 163300, 326600], + "2021": [164925, 329850, 164925, 164900, 329850], + "2022": [170050, 340100, 170050, 170050, 340100], + "2023": [173161.92, 346323.83, 173161.92, 173161.92, 346323.83], "2026": [231045, 281317, 140659, 256181, 281317]}, "II_brk5": {"2018": [200000, 400000, 200000, 200000, 400000], "2019": [204100, 408200, 204100, 204100, 408200], + "2020": [207350, 414700, 207350, 207350, 414700], + "2021": [215950, 431900, 215950, 215950, 431900], + "2022": [215950, 431900, 215950, 215950, 431900], + "2023": [219901.88, 439803.77, 219901.88, 219901.88, 439803.77], "2026": [502356, 502356, 251178, 502356, 502356]}, "II_brk6": {"2018": [500000, 600000, 300000, 500000, 600000], "2019": [510300, 612350, 306175, 510300, 612350], + "2020": [518400, 622050, 518400, 518400, 622050], + "2021": [539900, 647850, 539900, 539900, 647850], + "2022": [539900, 647850, 323925, 539900, 647850], + "2023": [549780.17, 659705.66, 329852.83, 549780.17, 659705.66], "2026": [504406 ,567457, 283728, 535931, 567457]}, "PT_rt1": {"2018": 0.10, "2026": 0.10}, "PT_rt2": {"2018": 0.12, + "2020": 0.15, + "2021": 0.12, "2026": 0.15}, "PT_rt3": {"2018": 0.22, + "2020": 0.25, + "2021": 0.22, "2026": 0.25}, "PT_rt4": {"2018": 0.24, + "2020": 0.28, + "2021": 0.24, "2026": 0.28}, "PT_rt5": {"2018": 0.32, "2026": 0.33}, "PT_rt6": {"2018": 0.35, "2026": 0.35}, "PT_rt7": {"2018": 0.37, + "2020": 0.396, + "2021": 0.37, "2026": 0.396}, "PT_brk1": {"2018": [9525, 19050, 9525, 13600, 19050], "2019": [9700, 19400, 9700, 13850, 19400], + "2020": [9875, 19750, 9875, 14100, 19750], + "2021": [9950, 19900, 9950, 14200, 19900], + "2022": [10275, 20550, 10275, 14650, 20550], + "2023": [10463.03, 20926.06, 10463.03, 14918.1, 20926.06], "2026": [11242, 22484, 11242, 16094, 22484]}, "PT_brk2": {"2018": [38700, 77400, 38700, 51800, 77400], "2019": [39475, 78950, 39475, 52850, 78950], + "2020": [40125, 80250, 40125, 53700, 80250], + "2021": [40525, 81050, 40525, 54200, 81050], + "2022": [41775, 83550, 41775, 55900, 83550], + "2023": [42539.48, 85078.96, 42539.48, 56922.97, 85078.96], "2026": [45751, 91502, 45751, 61242, 91502]}, "PT_brk3": {"2018": [82500, 165000, 82500, 82500, 165000], "2019": [84200, 168400, 84200, 84200, 168400], + "2020": [85525, 171050, 85525, 85500, 171050], + "2021": [86375, 172750, 86375, 86350, 172750], + "2022": [89075, 178150, 89075, 89050, 178150], + "2023": [90705.07, 181410.14, 90705.07, 90679.62, 181410.14], "2026": [110791, 184571, 92286, 158169, 184571]}, "PT_brk4": {"2018": [157500, 315000, 157500, 157500, 315000], "2019": [160725, 321450, 160725, 160700, 321450], + "2020": [163300, 326600, 163300, 163300, 326600], + "2021": [164925, 329850, 164925, 164900, 329850], + "2022": [170050, 340100, 170050, 170050, 340100], + "2023": [173161.92, 346323.83, 173161.92, 173161.92, 346323.83], "2026": [231045, 281317, 140659, 256181, 281317]}, "PT_brk5": {"2018": [200000, 400000, 200000, 200000, 400000], "2019": [204100, 408200, 204100, 204100, 408200], + "2020": [207350, 414700, 207350, 207350, 414700], + "2021": [215950, 431900, 215950, 215950, 431900], + "2022": [215950, 431900, 215950, 215950, 431900], + "2023": [219901.88, 439803.77, 219901.88, 219901.88, 439803.77], "2026": [502356, 502356, 251178, 502356, 502356]}, "PT_brk6": {"2018": [500000, 600000, 300000, 500000, 600000], "2019": [510300, 612350, 306175, 510300, 612350], + "2020": [518400, 622050, 518400, 518400, 622050], + "2021": [539900, 647850, 539900, 539900, 647850], + "2022": [539900, 647850, 323925, 539900, 647850], + "2023": [549780.17, 659705.66, 329852.83, 549780.17, 659705.66], "2026": [504406 ,567457, 283728, 535931, 567457]}, "PT_qbid_rt": {"2018": 0.2, "2026": 0.0}, "PT_qbid_taxinc_thd": {"2018": [157500, 315000, 157500, 157500, 315000], "2019": [160700, 321400, 160725, 160700, 321400], + "2022": [170050, 340100, 170050, 170050, 340100], + "2023": [173161.92, 346323.83, 173161.92, 173161.92, 346323.83], "2026": [0, 0, 0, 0, 0]}, "PT_qbid_taxinc_gap": {"2018": [50000, 100000, 50000, 50000, 100000], "2026": [1, 1, 1, 1, 1]}, @@ -104,6 +162,10 @@ "2026": 0.0}, "STD": {"2018": [12000, 24000, 12000, 18000, 24000], "2019": [12200, 24400, 12200, 18350, 24400], + "2020": [12400, 24800, 12400, 18650, 24800], + "2021": [12550, 25100, 12550, 18800, 25100], + "2022": [12950, 25900, 12950, 19400, 25900], + "2023": [13186.98, 26373.97, 13186.98, 19755.02, 26373.97], "2026": [7655, 15311, 7655, 11272, 15311]}, "II_em": {"2018": 0, "2026": 4883}, @@ -121,12 +183,23 @@ "2026": 3000}, "AMT_em": {"2018": [70300, 109400, 54700, 70300, 109400], "2019": [71700, 111700, 55850, 71700, 111700], + "2020": [72900, 113400, 56700, 72900, 113400], + "2021": [73600, 114600, 57300, 73600, 114600], + "2022": [75900, 118100, 59050, 75900, 118100], + "2023": [77288.97, 120261.23, 60130.62, 77288.97, 120261.23], "2026": [65462, 101870, 50935, 65461, 101870]}, "AMT_em_ps": {"2018": [500000, 1000000, 500000, 500000, 1000000], "2019": [510300, 1020600, 510300, 510300, 1020600], + "2020": [518400, 1036800, 518400, 518400, 1036800], + "2021": [523600, 1047200, 523600, 523600, 1047200], + "2022": [539900, 1079800, 539900, 539900, 1079800], + "2023": [549780.17, 1099560.34, 549780.17, 549780.17, 1099560.34], "2026": [145511, 193974, 96987, 145511, 193974]}, "AMT_em_pe": {"2018": 718800, "2019": 733700, + "2020": 745200, + "2021": 752800, + "2022": 776100, "2026": 302083}, "ALD_DomesticProduction_hc": {"2018": 1, "2026": 0}, @@ -158,35 +231,85 @@ // Apply parameters that are affected by the change in index rates // even though they are not directly modified by TCJA. "II_em_ps": {"2018": [9e99, 9e99, 9e99, 9e99, 9e99]}, - "STD_Dep": {"2018": 1050, "2019": 1100}, + "STD_Dep": {"2018": 1050, "2019": 1100, "2020": 1100, "2021": 1100, "2022": 1150}, "STD_Aged": {"2018": [1600, 1300, 1300, 1600, 1300], - "2019": [1650, 1300, 1300, 1650, 1300]}, + "2019": [1650, 1300, 1300, 1650, 1300], + "2020": [1650, 1300, 1300, 1650, 1300], + "2021": [1700, 1350, 1350, 1700, 1350], + "2022": [1750, 1400, 1400, 1750, 1750], + "2023": [1782.02, 1425.62, 1425.62, 1782.02, 1782.02]}, "CG_brk1": {"2018": [38600, 77200, 38600, 51700, 77200], - "2019": [39375, 78750, 39375, 52750, 78750]}, + "2019": [39375, 78750, 39375, 52750, 78750], + "2020": [40000, 80000, 40000, 53600, 80000], + "2021": [40400, 80800, 40400, 54100, 80800], + "2022": [41675, 83350, 41675, 55800, 83350], + "2023": [42437.65, 84875.3, 42437.65, 56821.14, 84875.3]}, "CG_brk2": {"2018": [425800, 479000, 239500, 452400, 479000], - "2019": [434550, 488850, 244425, 461700, 488850]}, + "2019": [434550, 488850, 244425, 461700, 488850], + "2020": [441450, 496600, 248300, 466050, 496600], + "2021": [445850, 501600, 250800, 473750, 501600], + "2022": [459750, 517200, 258600, 488500, 517200], + "2023": [468163.42, 526664.76, 263332.38, 497439.55, 526664.76]}, "AMT_CG_brk1": {"2018": [38600, 77200, 38600, 51700, 77200], - "2019": [39375, 78750, 39375, 52750, 78750]}, + "2019": [39375, 78750, 39375, 52750, 78750], + "2020": [40000, 80000, 40000, 53600, 80000], + "2021": [40400, 80800, 40400, 54100, 80800], + "2022": [41675, 83350, 41675, 55800, 83350], + "2023": [42437.65, 84875.3, 42437.65, 56821.14, 84875.3]}, "AMT_CG_brk2": {"2018": [425800, 479000, 239500, 452400, 479000], - "2019": [434550, 488850, 244425, 461700, 488850]}, + "2019": [434550, 488850, 244425, 461700, 488850], + "2020": [441450, 496600, 248300, 469050, 496600], + "2021": [445850, 501600, 250800, 473750, 501600], + "2022": [459750, 517200, 258600, 488500, 517200], + "2023": [468163.42, 526664.76, 263332.38, 497439.55, 526664.76]}, "AMT_child_em": {"2018": 7600, - "2019": 0}, + "2019": 7750, + "2020": 7900, + "2021": 7950, + "2022": 8200, + "2023": 8350.06}, "AMT_brk1": {"2018": 191100, - "2019": 194800}, + "2019": 194800, + "2020": 197900, + "2021": 199900, + "2022": 206100, + "2023": 209871.63}, "EITC_c": {"2018": [519, 3461, 5716, 6431], - "2019": [529, 3526, 5828, 6557]}, + "2019": [529, 3526, 5828, 6557], + "2020": [538, 3584, 5920, 6660], + "2021": [1502.0, 3618.0, 5980.0, 6728.0], + "2022": [560, 3733, 6064, 6935], + "2023": [570.25, 3801.31, 6174.97, 7061.91]}, + "EITC_MaxEligAge": {"2022":125, "2023": 125}, "EITC_ps": {"2018": [8490, 18660, 18660, 18660], - "2019": [8650, 19030, 19030, 19030]}, + "2019": [8650, 19030, 19030, 19030], + "2020": [8790, 19330, 19330, 19330], + "2022": [9160, 20130, 20130, 20130], + "2023": [9327.63, 20498.38, 20498.38, 20498.38]}, "EITC_ps_MarriedJ": {"2018": [5680, 5690, 5690, 5690], - "2019": [5800, 5790, 5790, 5790]}, + "2019": [5800, 5790, 5790, 5790], + "2020": [538, 3584, 5920, 6660], + "2021": [1502, 3618, 5980, 6728], + "2022": [6130, 6130, 6130, 6130]}, "EITC_InvestIncome_c": {"2018": 3500, - "2019": 3600}, + "2019": 3600, + "2020": 3650, + "2022": 10300, + "2023": 10488.49}, "ETC_pe_Single": {"2018": 67, - "2019": 68}, + "2019": 68, + "2020": 69, + "2021": 90, + "2022": 80, + "2023": 81.46}, "ETC_pe_Married": {"2018": 134, - "2019": 136}, + "2019": 136, + "2020": 138, + "2021": 180, + "2022": 180, + "2023": 183.29}, "FST_AGI_thd_lo": {"2018": [1000000, 1000000, 500000, 1000000, 1000000], "2019": [1000000, 1000000, 500000, 1000000, 1000000]}, "FST_AGI_thd_hi": {"2018": [2000000, 2000000, 1000000, 2000000, 2000000], "2019": [2000000, 2000000, 1000000, 2000000, 2000000]} -} +} \ No newline at end of file diff --git a/taxcalc/reforms/TCJA.out.csv b/taxcalc/reforms/TCJA.out.csv index 7111361de..5acc80dbc 100644 --- a/taxcalc/reforms/TCJA.out.csv +++ b/taxcalc/reforms/TCJA.out.csv @@ -1,10 +1,10 @@ -RECID,c00100,standard,c04800,iitax,payrolltax -11,30000.00,12387.88,17612.12,116.47,4590.00 -12,60000.00,12387.88,47612.12,4469.39,9180.00 -13,460000.00,12387.88,447612.12,131475.72,32792.42 -21,60000.00,24775.76,35224.24,-3767.07,9180.00 -22,120000.00,24775.76,95224.24,4938.77,18360.00 -23,240000.00,24775.76,215224.24,35823.39,36720.00 -31,30000.00,18632.59,11367.41,-4537.38,4590.00 -32,60000.00,18632.59,41367.41,882.82,9180.00 -33,120000.00,18632.59,101367.41,13545.59,18360.00 +RECID,c00100,standard,c04800,iitax,payrolltax +11,30000,12400,17600,114.5,4590 +12,60000,12400,47600,4462,9180 +13,460000,12400,447600,131455,32754.8 +21,60000,24800,35200,-3771,9180 +22,120000,24800,95200,4924,18360 +23,240000,24800,215200,35807,36720 +31,30000,18650,11350,-4543.93,4590 +32,60000,18650,41350,880,9180 +33,120000,18650,101350,13537,18360 \ No newline at end of file diff --git a/taxcalc/reforms/Trump2016.out.csv b/taxcalc/reforms/Trump2016.out.csv index d577e9e31..83c9fc4b5 100644 --- a/taxcalc/reforms/Trump2016.out.csv +++ b/taxcalc/reforms/Trump2016.out.csv @@ -1,10 +1,10 @@ -RECID,c00100,standard,c04800,iitax,payrolltax -11,30000.00,15975.77,14024.23,-117.09,4590.00 -12,60000.00,15975.77,44024.23,4013.93,9180.00 -13,460000.00,15975.77,444024.23,131750.41,32792.42 -21,60000.00,31951.53,28048.47,-2234.18,9180.00 -22,120000.00,31951.53,88048.47,6527.87,18360.00 -23,240000.00,31951.53,208048.47,41627.87,36720.00 -31,30000.00,15975.77,14024.23,-3065.64,4590.00 -32,60000.00,15975.77,44024.23,3013.93,9180.00 -33,120000.00,15975.77,104024.23,19388.93,18360.00 +RECID,c00100,standard,c04800,iitax,payrolltax +11,30000,15975.77,14024.23,-117.09,4590 +12,60000,15975.77,44024.23,4013.93,9180 +13,460000,15975.77,444024.23,131750.41,32754.8 +21,60000,31951.53,28048.47,-2234.18,9180 +22,120000,31951.53,88048.47,6527.87,18360 +23,240000,31951.53,208048.47,41627.87,36720 +31,30000,15975.77,14024.23,-3065.64,4590 +32,60000,15975.77,44024.23,3013.93,9180 +33,120000,15975.77,104024.23,19388.93,18360 \ No newline at end of file diff --git a/taxcalc/reforms/Trump2017.out.csv b/taxcalc/reforms/Trump2017.out.csv index f7b37da67..b4fe90f67 100644 --- a/taxcalc/reforms/Trump2017.out.csv +++ b/taxcalc/reforms/Trump2017.out.csv @@ -1,10 +1,10 @@ -RECID,c00100,standard,c04800,iitax,payrolltax -11,30000.00,13526.15,12160.39,-583.96,4590.00 -12,60000.00,13526.15,42160.39,2677.29,9180.00 -13,460000.00,13526.15,446473.85,105822.37,32792.42 -21,60000.00,27052.29,15693.87,-4030.61,9180.00 -22,120000.00,27052.29,75693.87,2469.39,18360.00 -23,240000.00,27052.29,195693.87,36797.86,36720.00 -31,30000.00,19916.46,1456.62,-4602.89,4590.00 -32,60000.00,19916.46,31456.62,345.66,9180.00 -33,120000.00,19916.46,91456.62,13323.47,18360.00 +RECID,c00100,standard,c04800,iitax,payrolltax +11,30000,13526.15,12160.39,-583.96,4590 +12,60000,13526.15,42160.39,2677.29,9180 +13,460000,13526.15,446473.85,105822.37,32754.8 +21,60000,27052.29,15693.87,-4030.61,9180 +22,120000,27052.29,75693.87,2469.39,18360 +23,240000,27052.29,195693.87,36797.86,36720 +31,30000,19916.46,1456.62,-4602.89,4590 +32,60000,19916.46,31456.62,345.66,9180 +33,120000,19916.46,91456.62,13323.47,18360 \ No newline at end of file diff --git a/taxcalc/reforms/clp.out.csv b/taxcalc/reforms/clp.out.csv index 7111361de..5acc80dbc 100644 --- a/taxcalc/reforms/clp.out.csv +++ b/taxcalc/reforms/clp.out.csv @@ -1,10 +1,10 @@ -RECID,c00100,standard,c04800,iitax,payrolltax -11,30000.00,12387.88,17612.12,116.47,4590.00 -12,60000.00,12387.88,47612.12,4469.39,9180.00 -13,460000.00,12387.88,447612.12,131475.72,32792.42 -21,60000.00,24775.76,35224.24,-3767.07,9180.00 -22,120000.00,24775.76,95224.24,4938.77,18360.00 -23,240000.00,24775.76,215224.24,35823.39,36720.00 -31,30000.00,18632.59,11367.41,-4537.38,4590.00 -32,60000.00,18632.59,41367.41,882.82,9180.00 -33,120000.00,18632.59,101367.41,13545.59,18360.00 +RECID,c00100,standard,c04800,iitax,payrolltax +11,30000,12400,17600,114.5,4590 +12,60000,12400,47600,4462,9180 +13,460000,12400,447600,131455,32754.8 +21,60000,24800,35200,-3771,9180 +22,120000,24800,95200,4924,18360 +23,240000,24800,215200,35807,36720 +31,30000,18650,11350,-4543.93,4590 +32,60000,18650,41350,880,9180 +33,120000,18650,101350,13537,18360 \ No newline at end of file diff --git a/taxcalc/reforms/ptaxes0.out.csv b/taxcalc/reforms/ptaxes0.out.csv index ca0b448fb..b83d966de 100644 --- a/taxcalc/reforms/ptaxes0.out.csv +++ b/taxcalc/reforms/ptaxes0.out.csv @@ -1,10 +1,10 @@ -RECID,c00100,standard,c04800,iitax,payrolltax -11,30000.00,6763.08,18923.46,541.94,5100.00 -12,60000.00,6763.08,48923.46,5892.42,10200.00 -13,460000.00,6763.08,453236.92,132426.64,35460.47 -21,60000.00,13526.15,29220.01,-2210.16,10200.00 -22,120000.00,13526.15,89220.01,8128.11,20400.00 -23,240000.00,13526.15,209220.01,44612.93,40800.00 -31,30000.00,9958.23,11414.85,-3607.06,5100.00 -32,60000.00,9958.23,41414.85,2701.31,10200.00 -33,120000.00,9958.23,101414.85,17807.33,20400.00 +RECID,c00100,standard,c04800,iitax,payrolltax +11,30000,6763.08,18923.46,541.94,5100 +12,60000,6763.08,48923.46,5892.42,10200 +13,460000,6763.08,453236.92,132426.64,35418 +21,60000,13526.15,29220.01,-2210.16,10200 +22,120000,13526.15,89220.01,8128.11,20400 +23,240000,13526.15,209220.01,44612.93,40800 +31,30000,9958.23,11414.85,-3607.06,5100 +32,60000,9958.23,41414.85,2701.31,10200 +33,120000,9958.23,101414.85,17807.33,20400 \ No newline at end of file diff --git a/taxcalc/reforms/ptaxes3.out.csv b/taxcalc/reforms/ptaxes3.out.csv index caa970cd8..476d6fcef 100644 --- a/taxcalc/reforms/ptaxes3.out.csv +++ b/taxcalc/reforms/ptaxes3.out.csv @@ -1,10 +1,10 @@ -RECID,c00100,standard,c04800,iitax,payrolltax -11,30000.00,6763.08,18923.46,541.94,4590.00 -12,60000.00,6763.08,48923.46,5892.42,9180.00 -13,460000.00,6763.08,453236.92,132426.64,32507.67 -21,60000.00,13526.15,29220.01,-2210.16,9180.00 -22,120000.00,13526.15,89220.01,8128.11,18360.00 -23,240000.00,13526.15,209220.01,44612.93,36720.00 -31,30000.00,9958.23,11414.85,-3607.06,4590.00 -32,60000.00,9958.23,41414.85,2701.31,9180.00 -33,120000.00,9958.23,101414.85,17807.33,18360.00 +RECID,c00100,standard,c04800,iitax,payrolltax +11,30000,6763.08,18923.46,541.94,4590 +12,60000,6763.08,48923.46,5892.42,9180 +13,460000,6763.08,453236.92,132426.64,32470.05 +21,60000,13526.15,29220.01,-2210.16,9180 +22,120000,13526.15,89220.01,8128.11,18360 +23,240000,13526.15,209220.01,44612.93,36720 +31,30000,9958.23,11414.85,-3607.06,4590 +32,60000,9958.23,41414.85,2701.31,9180 +33,120000,9958.23,101414.85,17807.33,18360 \ No newline at end of file diff --git a/taxcalc/tests/cpscsv_agg_expect.csv b/taxcalc/tests/cpscsv_agg_expect.csv index d8e6b45b6..8b051b984 100644 --- a/taxcalc/tests/cpscsv_agg_expect.csv +++ b/taxcalc/tests/cpscsv_agg_expect.csv @@ -1,26 +1,26 @@ ,2017,2018,2019,2020,2021,2022,2023,2024,2025,2026 Returns (#m),187.1,199.2,201.9,204.5,207.1,209.7,212.3,214.9,217.5,220.1 -AGI ($b),9090.5,10736.9,11249.2,11338.1,12179.1,12493.3,12974.1,13527.2,14122.0,14705.9 -Itemizers (#m),63.0,24.2,25.4,27.3,28.3,27.8,29.0,30.1,31.4,82.0 -Itemized Deduction ($b),1223.9,620.2,662.3,736.1,764.9,753.2,798.2,848.7,906.5,1979.3 -Standard Deduction Filers (#m),124.1,175.0,176.5,177.2,178.8,181.8,183.3,184.8,186.1,138.1 -Standard Deduction ($b),1090.5,2945.0,3020.0,3083.5,3132.4,3242.3,3328.0,3420.3,3515.0,1418.3 -Personal Exemption ($b),1383.5,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,1842.4 -Taxable Income ($b),6229.7,7976.5,8397.1,8374.4,9131.6,9397.8,9779.2,10221.0,10696.3,10538.0 -Regular Tax ($b),1107.9,1383.9,1460.0,1450.6,1587.2,1642.7,1717.4,1802.2,1893.5,2102.3 -AMT Income ($b),8320.5,10279.2,10758.3,10790.2,11608.1,11932.3,12377.4,12890.2,13438.9,13450.1 -AMT Liability ($b),8.2,0.8,1.0,0.9,1.2,1.1,1.0,1.0,1.0,15.8 -AMT Filers (#m),2.6,0.2,0.4,0.4,0.5,0.4,0.4,0.4,0.4,4.4 -Tax before Credits ($b),1116.1,1384.7,1461.0,1451.5,1588.4,1643.8,1718.5,1803.3,1894.5,2118.1 -Refundable Credits ($b),70.7,102.4,102.4,657.5,833.8,102.7,102.9,102.9,103.7,88.3 -Nonrefundable Credits ($b),32.6,97.2,99.2,98.7,2.1,104.2,106.1,108.1,110.0,33.4 -Reform Surtaxes ($b),0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0 -Other Taxes ($b),5.5,11.0,11.1,11.0,11.8,12.3,13.1,13.7,14.5,15.3 -Ind Income Tax ($b),1018.2,1196.1,1270.5,706.3,764.2,1449.2,1522.6,1606.0,1695.3,2011.7 -Payroll Taxes ($b),1041.0,1141.5,1195.6,1206.9,1261.9,1318.3,1375.2,1436.8,1501.1,1564.4 -Combined Liability ($b),2059.2,2337.6,2466.1,1913.2,2026.1,2767.4,2897.7,3042.8,3196.4,3576.1 -With Income Tax <= 0 (#m),88.0,96.2,96.7,136.2,130.7,99.0,99.8,100.2,100.7,97.8 -With Combined Tax <= 0 (#m),62.7,65.3,66.2,98.6,100.0,69.2,70.2,71.0,71.8,71.1 -UBI Benefits ($b),0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0 -"Total Benefits, Consumption Value ($b)",2790.9,3225.5,3428.6,3617.9,4011.6,4064.2,4306.0,4560.9,4830.4,5105.8 -Total Benefits Cost ($b),2790.9,3225.5,3428.6,3617.9,4011.6,4064.2,4306.0,4560.9,4830.4,5105.8 +AGI ($b),9090.5,10736.9,11249.2,11338.2,12178.9,12493.2,12973.9,13527,14121.9,14705.7 +Itemizers (#m),63,24.2,25.3,27.1,28,26.6,27.6,28.8,30.1,81 +Itemized Deduction ($b),1223.9,620.2,662.1,733.4,760.9,728.2,771.9,822.6,878.9,1968.4 +Standard Deduction Filers (#m),124.1,175,176.6,177.4,179,183.1,184.6,186,187.4,139.1 +Standard Deduction ($b),1090.5,2945,3020.6,3088.3,3145.6,3324.6,3413.3,3506.9,3604.7,1451.1 +Personal Exemption ($b),1383.5,0,0,0,0,0,0,0,0,1870.9 +Taxable Income ($b),6229.7,7976.5,8397,8373,9126,9363.1,9743.6,10184.5,10658.7,10508.5 +Regular Tax ($b),1107.9,1383.9,1460,1457.7,1585,1630.6,1705,1789.2,1879.9,2088.3 +AMT Income ($b),8320.5,10279.2,10758.5,10791.9,11610.8,11950,12395.9,12908.8,13458.6,13457.8 +AMT Liability ($b),8.2,0.8,0.9,0.4,1,1,0.9,0.9,0.9,15.3 +AMT Filers (#m),2.6,0.2,0.2,0.1,0.2,0.2,0.2,0.2,0.2,4.1 +Tax before Credits ($b),1116.1,1384.7,1460.9,1458.1,1586,1631.6,1705.9,1790.1,1880.8,2103.6 +Refundable Credits ($b),70.7,102.4,102.4,656.9,833,105.9,106.1,106.2,107,91.6 +Nonrefundable Credits ($b),32.6,97.2,99.2,98.8,2.1,103.7,105.6,107.5,109.4,33.1 +Reform Surtaxes ($b),0,0,0,0,0,0,0,0,0,0 +Other Taxes ($b),5.5,11,11.1,11,11.8,12.3,13.1,13.7,14.5,15.3 +Ind Income Tax ($b),1018.2,1196.1,1270.4,713.4,762.6,1434.4,1507.3,1590.2,1678.9,1994.3 +Payroll Taxes ($b),1041,1141.5,1195.6,1206.6,1268.2,1323,1380.1,1442,1506.5,1570 +Combined Liability ($b),2059.2,2337.6,2466,1920,2030.9,2757.4,2887.4,3032.1,3185.3,3564.3 +With Income Tax <= 0 (#m),88,96.2,96.8,136,130.8,99.8,100.5,101.1,101.5,98.5 +With Combined Tax <= 0 (#m),62.7,65.3,66.2,98.6,99.8,69.5,70.5,71.4,72.2,71.4 +UBI Benefits ($b),0,0,0,0,0,0,0,0,0,0 +"Total Benefits, Consumption Value ($b)",2790.9,3225.5,3428.6,3617.9,4011.6,4064.2,4306,4560.9,4830.4,5105.8 +Total Benefits Cost ($b),2790.9,3225.5,3428.6,3617.9,4011.6,4064.2,4306,4560.9,4830.4,5105.8 diff --git a/taxcalc/tests/puf_var_wght_means_by_year.csv b/taxcalc/tests/puf_var_wght_means_by_year.csv index 56dd070d7..85cfeed5b 100644 --- a/taxcalc/tests/puf_var_wght_means_by_year.csv +++ b/taxcalc/tests/puf_var_wght_means_by_year.csv @@ -1,10 +1,10 @@ ,description,2013,2014,2015,2016,2017,2018,2019,2020,2021,2022,2023,2024,2025,2026,2027,2028,2029,2030,2031 -c00100,Federal AGI, 50840, 54457, 54942, 55071, 58036, 60303, 62172, 61116, 65224, 65988, 67385, 69234, 71264, 73212, 75046, 76999, 78977, 81033, 83346 +c00100,Federal AGI, 50840, 54457, 54942, 55071, 58036, 60303, 62172, 61116, 65223, 65988, 67384, 69234, 71264, 73212, 75045, 76999, 78976, 81032, 83345 c02500,OASDI benefits in AGI, 1295, 1394, 1416, 1479, 1503, 1593, 1695, 1799, 1927, 2013, 2143, 2288, 2444, 2613, 2788, 2984, 3188, 3406, 3649 c04470,Post-phase-out itemized deduction, 5907, 6036, 6149, 6381, 6590, 6848, 7032, 7444, 7484, 7399, 7607, 7850, 8118, 8411, 8698, 9012, 9324, 9651, 10025 c04600,Post-phase-out personal exemption, 7105, 7131, 7163, 7217, 7149, 7262, 7408, 7528, 7582, 7706, 7843, 7994, 8154, 8320, 8497, 8681, 8874, 9072, 9271 -c04800,Federal regular taxable income, 35754, 39298, 39664, 39592, 42556, 44439, 45949, 44282, 48197, 49000, 50012, 51438, 53007, 54454, 55773, 57172, 58577, 60037, 61691 -c05200,Regular tax on taxable income, 7672, 8732, 8725, 8585, 9495, 9967, 10327, 9767, 10808, 11035, 11209, 11509, 11853, 12158, 12427, 12713, 12995, 13286, 13612 +c04800,Federal regular taxable income, 35754, 39298, 39664, 39592, 42556, 44439, 45949, 44282, 48196, 49000, 50011, 51437, 53006, 54453, 55773, 57171, 58576, 60036, 61690 +c05200,Regular tax on taxable income, 7672, 8732, 8725, 8585, 9495, 9967, 10327, 9767, 10808, 11035, 11209, 11509, 11853, 12158, 12427, 12712, 12995, 13286, 13611 c07180,Child care credit, 17, 17, 17, 17, 17, 17, 17, 17, 0, 16, 16, 16, 16, 16, 16, 16, 16, 16, 16 c07220,Child tax credit (adjusted), 158, 155, 147, 143, 139, 133, 129, 124, 369, 119, 115, 111, 108, 104, 100, 97, 94, 91, 88 c09600,Federal AMT liability, 212, 227, 240, 251, 271, 284, 292, 312, 313, 311, 317, 326, 338, 351, 362, 376, 391, 405, 420 @@ -67,7 +67,7 @@ e87530,Adjusted qualified lifetime learning expenses for all students, 93, eitc,Federal EITC, 376, 369, 364, 352, 342, 341, 344, 353, 341, 347, 348, 350, 352, 356, 361, 366, 372, 379, 385 elderly_dependents,number of dependents age 65+ in filing unit excluding taxpayer and spouse, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0 g20500,Itemizable gross (before 10% AGI disregard) casualty or theft loss, 29, 30, 31, 32, 34, 35, 36, 38, 38, 38, 39, 41, 42, 43, 45, 47, 50, 52, 55 -iitax,Federal income tax liability, 6550, 7474, 7521, 7477, 8279, 8719, 9042, 5959, 7103, 9701, 9946, 10290, 10664, 10992, 11274, 11567, 11852, 12141, 12463 +iitax,Federal income tax liability, 6550, 7474, 7521, 7477, 8279, 8719, 9042, 5959, 7103, 9700, 9946, 10290, 10664, 10992, 11274, 11567, 11852, 12141, 12462 k1bx14p,Partner self-employment earnings/loss for taxpayer (included in e26270 total), -213, -239, -187, -162, -144, -136, -127, -116, -129, -133, -142, -148, -152, -151, -146, -136, -121, -102, -86 k1bx14s,Partner self-employment earnings/loss for spouse (included in e26270 total), -7, -9, 0, 2, 8, 10, 11, 9, 11, 11, 11, 12, 13, 15, 17, 19, 21, 25, 26 nu06,Number of dependents under 6 years old, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0 @@ -75,6 +75,6 @@ nu13,Number of dependents under 13 years old, 0, 0, 0, 0 p08000,Other tax credits (but not including Sch R credit), 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1 p22250,Sch D: Net short-term capital gains/losses, -120, -173, -172, -151, -195, -211, -238, -224, -277, -283, -263, -247, -243, -241, -241, -240, -244, -243, -238 p23250,Sch D: Net long-term capital gains/losses, 2284, 3191, 3138, 2776, 3680, 3911, 4262, 3868, 4720, 4718, 4301, 4064, 3945, 3882, 3863, 3885, 3934, 3995, 4082 -payrolltax,Payroll taxes (ee+er) for OASDI+HI, 5193, 5382, 5440, 5515, 5676, 5833, 6012, 5989, 6165, 6352, 6536, 6737, 6945, 7146, 7327, 7508, 7690, 7876, 8082 +payrolltax,Payroll taxes (ee+er) for OASDI+HI, 5193, 5382, 5440, 5515, 5676, 5833, 6012, 5987, 6205, 6382, 6567, 6769, 6978, 7179, 7361, 7543, 7726, 7912, 8119 pencon_p,Contributions to defined-contribution pension plans for taxpayer, 857, 899, 918, 942, 965, 997, 1029, 1019, 1055, 1089, 1122, 1158, 1195, 1229, 1259, 1292, 1324, 1355, 1389 pencon_s,Contributions to defined-contribution pension plans for spouse, 392, 409, 420, 423, 439, 452, 465, 460, 476, 491, 505, 520, 535, 550, 562, 575, 586, 598, 612 diff --git a/taxcalc/tests/pufcsv_agg_expect.csv b/taxcalc/tests/pufcsv_agg_expect.csv index 3ffe004e7..568fcf23b 100644 --- a/taxcalc/tests/pufcsv_agg_expect.csv +++ b/taxcalc/tests/pufcsv_agg_expect.csv @@ -1,26 +1,26 @@ ,2017,2018,2019,2020,2021,2022,2023,2024,2025,2026 Returns (#m),190.9,194.3,197.3,200.1,202.9,205.6,208.4,211.2,214.0,216.7 -AGI ($b),11080.9,11811.6,12357.5,12310.1,13328.2,13665.6,14146.7,14731.8,15367.9,15985.9 -Itemizers (#m),45.7,19.6,20.3,21.0,21.8,21.0,21.5,22.0,22.5,52.1 -Itemized Deduction ($b),1279.5,608.8,639.3,688.6,711.7,692.9,722.7,756.2,793.5,1854.6 -Standard Deduction Filers (#m),145.2,174.6,177.0,179.0,181.0,184.6,186.9,189.1,191.4,164.6 -Standard Deduction ($b),1238.9,2860.2,2949.2,3034.3,3093.6,3212.8,3313.6,3422.1,3536.5,1642.5 -Personal Exemption ($b),1364.9,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,1734.7 -Taxable Income ($b),8109.9,9171.4,9634.0,9476.9,10409.7,10714.5,11094.2,11569.4,12090.0,11917.4 -Regular Tax ($b),1655.9,1707.9,1794.9,1742.1,1930.1,1997.7,2077.3,2176.5,2283.8,2495.5 -AMT Income ($b),10514.1,11420.4,11944.1,11859.8,12863.0,13213.5,13671.1,14230.8,14838.9,15154.4 -AMT Liability ($b),51.8,23.4,24.5,25.9,26.8,27.0,27.6,28.7,30.1,80.3 -AMT Filers (#m),5.7,0.6,1.0,1.0,1.0,1.0,1.0,1.1,1.1,7.9 -Tax before Credits ($b),1707.8,1731.3,1819.3,1768.0,1956.9,2024.7,2104.9,2205.3,2314.0,2575.8 -Refundable Credits ($b),103.0,117.6,118.9,645.2,798.1,122.1,123.1,124.2,126.4,111.7 -Nonrefundable Credits ($b),66.9,126.9,128.3,126.0,44.0,132.1,134.9,137.8,140.4,75.4 +AGI ($b),11080.9,11811.6,12357.5,12310.1,13328.0,13665.5,14146.6,14731.7,15367.8,15985.7 +Itemizers (#m),45.7,19.6,20.2,20.8,21.6,20.3,20.7,21.2,21.7,51.9 +Itemized Deduction ($b),1279.5,608.8,639.1,686.2,708.8,677.7,706.7,739.0,776.5,1853.3 +Standard Deduction Filers (#m),145.2,174.6,177.0,179.2,181.2,185.3,187.6,190.0,192.2,164.8 +Standard Deduction ($b),1238.9,2860.2,2949.9,3039.5,3105.1,3284.1,3387.4,3498.8,3615.4,1669.3 +Personal Exemption ($b),1364.9,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,1761.9 +Taxable Income ($b),8109.9,9171.4,9634.0,9474.9,10404.7,10680.3,11059.0,11533.0,12052.2,11885.8 +Regular Tax ($b),1655.9,1707.9,1794.9,1763.1,1927.6,1984.6,2063.6,2162.2,2268.8,2479.8 +AMT Income ($b),10514.1,11420.4,11944.2,11861.0,12864.7,13222.8,13681.0,14241.6,14849.4,15155.6 +AMT Liability ($b),51.8,23.4,24.4,24.8,26.6,26.8,27.4,28.6,30.0,79.5 +AMT Filers (#m),5.7,0.6,0.6,0.3,0.6,0.6,0.6,0.6,0.6,7.3 +Tax before Credits ($b),1707.8,1731.3,1819.2,1787.9,1954.3,2011.4,2091.0,2190.7,2298.8,2559.3 +Refundable Credits ($b),103.0,117.6,118.9,644.8,797.7,124.8,125.9,127.0,129.4,114.7 +Nonrefundable Credits ($b),66.9,126.9,128.3,126.1,44.4,131.9,134.7,137.6,140.3,75.5 Reform Surtaxes ($b),0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0 Other Taxes ($b),40.0,45.0,48.3,45.5,53.5,54.5,52.6,52.2,52.8,53.7 -Ind Income Tax ($b),1577.9,1531.8,1620.4,1042.3,1168.3,1825.0,1899.5,1995.4,2099.9,2442.4 -Payroll Taxes ($b),1083.8,1133.1,1186.2,1198.2,1250.8,1306.3,1362.3,1422.8,1486.2,1548.8 -Combined Liability ($b),2661.7,2664.9,2806.6,2240.5,2419.1,3131.3,3261.8,3418.2,3586.1,3991.2 -With Income Tax <= 0 (#m),92.8,98.5,99.2,132.6,127.1,102.3,103.3,104.1,105.1,101.1 -With Combined Tax <= 0 (#m),63.3,65.5,66.6,102.7,96.3,69.9,71.0,72.0,73.0,72.6 +Ind Income Tax ($b),1577.9,1531.8,1620.3,1062.5,1165.8,1809.2,1883.0,1978.2,2081.9,2422.9 +Payroll Taxes ($b),1083.8,1133.1,1186.2,1197.8,1259.0,1312.4,1368.7,1429.5,1493.2,1556.1 +Combined Liability ($b),2661.7,2664.9,2806.5,2260.3,2424.8,3121.6,3251.7,3407.7,3575.1,3979.0 +With Income Tax <= 0 (#m),92.8,98.5,99.6,132.4,127.5,103.2,104.2,105.0,106.0,101.9 +With Combined Tax <= 0 (#m),63.3,65.5,66.7,102.7,96.3,70.3,71.4,72.4,73.5,72.9 UBI Benefits ($b),0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0 "Total Benefits, Consumption Value ($b)",1052.3,1104.9,1174.1,1244.8,1494.0,1406.5,1489.3,1579.4,1672.9,1772.0 Total Benefits Cost ($b),1052.3,1104.9,1174.1,1244.8,1494.0,1406.5,1489.3,1579.4,1672.9,1772.0 diff --git a/taxcalc/tests/reforms_expect.csv b/taxcalc/tests/reforms_expect.csv index 6f539f054..4123abf35 100644 --- a/taxcalc/tests/reforms_expect.csv +++ b/taxcalc/tests/reforms_expect.csv @@ -54,12 +54,12 @@ rid,res1,res2,res3,res4 53,-129.8,-129.2,-132.5,-137.1 54,29.8,32.3,35.5,33.5 55,92.8,98.1,101.8,108.6 -56,0.0,0.0,0.0,-2.2 +56,0.0,0.0,0.0,-0.0 57,-14.4,-15.4,-15.2,-12.6 58,-15.8,-17.0,-16.7,-13.9 59,-66.5,-66.4,-66.5,-66.5 60,-67.5,-67.4,-67.4,-67.4 61,0.9,1.4,1.4,1.0 62,-17.3,-18.0,-24.7,-19.4 -63,-13.3,-13.4,-22.9,-14.0 +63,-13.3,-12.5,-20.7,-14.2 64,-46.6,-47.7,-48.6,-49.9 diff --git a/taxcalc/tests/test_reforms.py b/taxcalc/tests/test_reforms.py index 0db6aafbc..edb111164 100644 --- a/taxcalc/tests/test_reforms.py +++ b/taxcalc/tests/test_reforms.py @@ -109,48 +109,23 @@ def test_round_trip_reforms(fyear, tests_path): assert not rtr_pol.parameter_warnings assert not rtr_pol.errors # Layer on the CARES Act - rtr_pol.implement_reform( - {'ID_Charity_crt_all': {2020: 1.0, 2021: 0.6}, - 'STD_allow_charity_ded_nonitemizers': {2020: True, 2021: False}, - 'STD_charity_ded_nonitemizers_max': {2020: 300.0, 2021: 0.0}}) + reform_file = os.path.join(tests_path, '..', 'reforms', 'CARES.json') + with open(reform_file, 'r') as rfile: + rtext = rfile.read() + rtr_pol.implement_reform(Policy.read_json_reform(rtext)) + # Layer on the Consolidated Appropriations Act of 2021 + reform_file = os.path.join(tests_path, '..', 'reforms', + 'ConsolidatedAppropriationsAct2021.json') + with open(reform_file, 'r') as rfile: + rtext = rfile.read() + rtr_pol.implement_reform(Policy.read_json_reform(rtext)) assert not rtr_pol.parameter_warnings assert not rtr_pol.errors # Layer on ARPA - rtr_pol.implement_reform( - {'RRC_c': {2021: 1400, 2022: 0}, - 'RRC_ps': {2021: [75000, 150000, 75000, 112500,150000], - 2022: [0, 0, 0, 0, 0]}, - 'RRC_pe': {2021: [80000, 160000, 80000, 120000, 160000], - 2022: [0, 0, 0, 0, 0]}, - 'UI_em': {2020: 10200, 2021: 0}, - 'UI_thd': {2020: [150000, 150000, 150000, 150000, 150000], - 2021: [0, 0, 0, 0, 0]}, - 'CTC_refundable': {2021: True, 2022: False}, - 'CTC_include17': {2021: True, 2022: False}, - 'CTC_new_c': {2021: 1000, 2022: 0}, - 'CTC_new_c_under6_bonus': {2021: 600, 2022: 0}, - 'CTC_new_for_all': {2021: True, 2022: False}, - 'CTC_new_ps': {2021: [75000, 150000, 75000, 112500, 150000], - 2022: [0, 0, 0, 0, 0]}, - 'CTC_new_prt': {2021: 0.05, 2022: 0}, - 'EITC_c': {2021: [1502.46, 3606.44, 5960.95, 6706.58], - 2022: [546.21, 3640.7, 6017.58, 6770.29]}, - 'EITC_rt': {2021: [0.153, 0.34, 0.4, 0.45], - 2022: [0.0765, 0.34, 0.4, 0.45]}, - 'EITC_ps': {2021: [11610, 19464.12, 19464.12, 19464.12], - 2022: [8931.38, 19649.03, 19649.03, 19649.03]}, - 'EITC_MinEligAge': {2021: 19, 2022: 25}, - 'EITC_MaxEligAge': {2021: 125, 2022: 64}, - 'EITC_InvestIncome_c': {2021: 10000}, - 'EITC_sep_filers_elig': {2021: True}, - 'CDCC_c': {2021: 8000, 2022: 3000}, - 'CDCC_ps': {2021: 125000, 2022: 15000}, - 'CDCC_ps2': {2021: 400000, 2022: 9e+99}, - 'CDCC_crt': {2021: 50.0, 2022: 35.0}, - 'CDCC_refundable': {2021: True, 2022: False}, - 'ALD_BusinessLosses_c': { - 2026: [283535.22, 567070.42, 283535.22, 283535.22, 567070.42], - 2027: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]}}) + reform_file = os.path.join(tests_path, '..', 'reforms', 'ARPA.json') + with open(reform_file, 'r') as rfile: + rtext = rfile.read() + rtr_pol.implement_reform(Policy.read_json_reform(rtext)) assert not rtr_pol.parameter_warnings assert not rtr_pol.errors rtr_pol.set_year(fyear)