From 48360388001cd0e1234fc123285a0fab2df448ba Mon Sep 17 00:00:00 2001 From: jdebacker Date: Mon, 28 Oct 2024 00:40:35 +0000 Subject: [PATCH] =?UTF-8?q?Deploying=20to=20gh-pages=20from=20=20@=2095d55?= =?UTF-8?q?d42ad9e69b165874c2a48158cab825d2dfa=20=F0=9F=9A=80?= MIME-Version: 1.0 Content-Type: text/plain; charset=UTF-8 Content-Transfer-Encoding: 8bit --- _sources/guide/input_vars.md | 12 +- _sources/guide/output_vars.md | 34 +- _sources/guide/policy_params.md | 9029 ++++++++++++++++--------------- guide/input_vars.html | 12 +- guide/output_vars.html | 42 +- guide/policy_params.html | 7359 +++++++++++++------------ recipes/recipe00.html | 6 +- recipes/recipe04.html | 2 +- searchindex.js | 2 +- 9 files changed, 8451 insertions(+), 8047 deletions(-) diff --git a/_sources/guide/input_vars.md b/_sources/guide/input_vars.md index 401abaa34..de2bb0369 100644 --- a/_sources/guide/input_vars.md +++ b/_sources/guide/input_vars.md @@ -92,7 +92,7 @@ _IRS Form Location:_ ## `blind_head` _Description_: 1 if taxpayer is blind; otherwise 0 _Datatype_: int -_Availability_: taxdata_cps +_Availability_: taxdata_puf, taxdata_cps _IRS Form Location:_ 2013-2016: 1040 line 39a @@ -100,7 +100,7 @@ _IRS Form Location:_ ## `blind_spouse` _Description_: 1 if spouse is blind; otherwise 0 _Datatype_: int -_Availability_: taxdata_cps +_Availability_: taxdata_puf, taxdata_cps _IRS Form Location:_ 2013-2016: 1040 line 39a @@ -629,7 +629,7 @@ _IRS Form Location:_ ## `a_lineno` _Description_: CPS line number for the person record of the head of the tax filing unit (not used in tax-calculation logic) _Datatype_: int -_Availability_: taxdata_cps +_Availability_: taxdata_puf, taxdata_cps _IRS Form Location:_ 2013-2016: sample construction info @@ -637,7 +637,7 @@ _IRS Form Location:_ ## `ffpos` _Description_: CPS family identifier within household (not used in tax-calculation logic) _Datatype_: int -_Availability_: taxdata_cps +_Availability_: taxdata_puf, taxdata_cps _IRS Form Location:_ 2013-2016: sample construction info @@ -645,7 +645,7 @@ _IRS Form Location:_ ## `fips` _Description_: FIPS state code (not used in tax-calculation logic) _Datatype_: int -_Availability_: taxdata_puf, taxdata_cps +_Availability_: taxdata_puf, taxdata_puf, taxdata_cps _IRS Form Location:_ 2013-2016: sample construction info @@ -653,7 +653,7 @@ _IRS Form Location:_ ## `h_seq` _Description_: CPS household sequence number (not used in tax-calculation logic) _Datatype_: int -_Availability_: taxdata_cps +_Availability_: taxdata_puf, taxdata_cps _IRS Form Location:_ 2013-2016: sample construction info diff --git a/_sources/guide/output_vars.md b/_sources/guide/output_vars.md index e6a771274..dc5e5c655 100644 --- a/_sources/guide/output_vars.md +++ b/_sources/guide/output_vars.md @@ -103,8 +103,8 @@ _IRS Form Location:_ _Description_: Total federal individual income tax liability; appears as INCTAX variable in tc CLI minimal output _Datatype_: float _IRS Form Location:_ -2013-2013: 1040 line 61 minus line 56 minus line 60a -2014-2016: 1040 line 63 minus line 57 minus line 62a +2013-2013: 1040 line 61 minus lines 56, 60a, 64a, 65, and 66 +2014-2016: 1040 line 63 minus lines 57, 62a, 66a, 67, and 68 ## `num` @@ -242,7 +242,7 @@ _IRS Form Location:_ ## `c05200` -_Description_: Tax amount from Sch X,Y,X tables +_Description_: Tax amount from Sch X,Y,Z tables _Datatype_: float _IRS Form Location:_ 2013-20??: calculated variable @@ -544,6 +544,27 @@ _IRS Form Location:_ 2013-20??: calculated variable +## `ctc_total` +_Description_: Total CTC amount (c07220 + c11070 + odc + ctc_new) +_Datatype_: float +_IRS Form Location:_ +2013-20??: calculated variable + + +## `ctc_nonrefundable` +_Description_: Portion of total CTC amount that is nonrefundable +_Datatype_: float +_IRS Form Location:_ +2013-20??: calculated variable + + +## `ctc_refundable` +_Description_: Portion of total CTC amount that is refundable +_Datatype_: float +_IRS Form Location:_ +2013-20??: calculated variable + + ## `personal_refundable_credit` _Description_: Personal refundable credit _Datatype_: float @@ -600,6 +621,13 @@ _IRS Form Location:_ 2013-20??: calculated variable +## `dwks43` +_Description_: separate tax on long-term capital gains and qualified dividends +_Datatype_: float +_IRS Form Location:_ +2013-20??: calculated variable + + ## `fstax` _Description_: search taxcalc/calcfunctions.py for how calculated and used _Datatype_: float diff --git a/_sources/guide/policy_params.md b/_sources/guide/policy_params.md index 0598222f5..a6679a7e4 100644 --- a/_sources/guide/policy_params.md +++ b/_sources/guide/policy_params.md @@ -14,74 +14,74 @@ are placed in an Other Parameters group at the end of the section. ### Offsets -#### `parameter_indexing_CPI_offset` -_Description:_ Values are zero before 2017; reforms that introduce indexing with chained CPI would have values around -0.0025 beginning in the year before the first year policy parameters will have values computed with chained CPI. -_Notes:_ See April 2013 CBO report entitled 'What Would Be the Effect on the Deficit of Using the Chained CPI to Index Benefit Programs and the Tax Code?', which includes this: 'The chained CPI grows more slowly than the traditional CPI does: an average of about 0.25 percentage points more slowly per year over the past decade.' -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ float -_Known Values:_ -2013: 0.0 -2014: 0.0 -2015: 0.0 -2016: 0.0 -2017: -0.0025 -2018: -0.0025 -2019: -0.0025 -2020: -0.0025 -2021: -0.0025 -2022: -0.0025 -2023: -0.0025 -2024: -0.0025 -2025: -0.0025 -2026: -0.0025 -_Valid Range:_ min = -0.005 and max = 0.005 -_Out-of-Range Action:_ error +#### `parameter_indexing_CPI_offset` +_Description:_ Values are zero before 2017; reforms that introduce indexing with chained CPI would have values around -0.0025 beginning in the year before the first year policy parameters will have values computed with chained CPI. +_Notes:_ See April 2013 CBO report entitled 'What Would Be the Effect on the Deficit of Using the Chained CPI to Index Benefit Programs and the Tax Code?', which includes this: 'The chained CPI grows more slowly than the traditional CPI does: an average of about 0.25 percentage points more slowly per year over the past decade.' +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ +2013: 0.0 +2014: 0.0 +2015: 0.0 +2016: 0.0 +2017: 0.0 +2018: 0.0 +2019: 0.0 +2020: 0.0 +2021: 0.0 +2022: 0.0 +2023: 0.0 +2024: 0.0 +2025: 0.0 +2026: 0.0 +_Valid Range:_ min = -0.005 and max = 0.005 +_Out-of-Range Action:_ error ## Payroll Taxes ### Additional Medicare FICA -#### `AMEDT_ec` -_Description:_ The Additional Medicare Tax rate, AMEDT_rt, applies to all earnings in excess of this excluded amount. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ False -_Value Type:_ float -_Known Values:_ - for: [single, mjoint, mseparate, headhh, widow] -2013: [200000.0, 250000.0, 125000.0, 200000.0, 200000.0] -2014: [200000.0, 250000.0, 125000.0, 200000.0, 200000.0] -2015: [200000.0, 250000.0, 125000.0, 200000.0, 200000.0] -2016: [200000.0, 250000.0, 125000.0, 200000.0, 200000.0] -2017: [200000.0, 250000.0, 125000.0, 200000.0, 200000.0] -2018: [200000.0, 250000.0, 125000.0, 200000.0, 200000.0] -2019: [200000.0, 250000.0, 125000.0, 200000.0, 200000.0] -_Valid Range:_ min = 0 and max = 9e+99 -_Out-of-Range Action:_ error - - -#### `AMEDT_rt` -_Description:_ This is the rate applied to the portion of Medicare wages, RRTA compensation and self-employment income exceeding the Additional Medicare Tax earning exclusion. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ float -_Known Values:_ -2013: 0.009 -2014: 0.009 -2015: 0.009 -2016: 0.009 -2017: 0.009 -2018: 0.009 -2019: 0.009 -_Valid Range:_ min = 0 and max = 1 -_Out-of-Range Action:_ error +#### `AMEDT_ec` +_Description:_ The Additional Medicare Tax rate, AMEDT_rt, applies to all earnings in excess of this excluded amount. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ + for: [single, mjoint, mseparate, headhh, widow] +2013: [200000.0, 250000.0, 125000.0, 200000.0, 200000.0] +2014: [200000.0, 250000.0, 125000.0, 200000.0, 200000.0] +2015: [200000.0, 250000.0, 125000.0, 200000.0, 200000.0] +2016: [200000.0, 250000.0, 125000.0, 200000.0, 200000.0] +2017: [200000.0, 250000.0, 125000.0, 200000.0, 200000.0] +2018: [200000.0, 250000.0, 125000.0, 200000.0, 200000.0] +2019: [200000.0, 250000.0, 125000.0, 200000.0, 200000.0] +_Valid Range:_ min = 0 and max = 9e+99 +_Out-of-Range Action:_ error + + +#### `AMEDT_rt` +_Description:_ This is the rate applied to the portion of Medicare wages, RRTA compensation and self-employment income exceeding the Additional Medicare Tax earning exclusion. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ +2013: 0.009 +2014: 0.009 +2015: 0.009 +2016: 0.009 +2017: 0.009 +2018: 0.009 +2019: 0.009 +_Valid Range:_ min = 0 and max = 1 +_Out-of-Range Action:_ error ### Medicare FICA #### `FICA_mc_trt_employer` -_Description:_ Employer side Medicare FICA rate. +_Description:_ Employer side Medicare FICA rate, including both employer and employee. _Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True _Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False _Value Type:_ float @@ -93,11 +93,12 @@ _Known Values:_ 2017: 0.0145 2018: 0.0145 2019: 0.0145 -_Valid Range:_ min = 0 and max = 1 +_Valid Range:_ min = 0 and max = 0.5 _Out-of-Range Action:_ error + #### `FICA_mc_trt_employee` -_Description:_ Employee side Medicare FICA rate. +_Description:_ Employee side Medicare FICA rate, including both employer and employee. _Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True _Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False _Value Type:_ float @@ -109,13 +110,14 @@ _Known Values:_ 2017: 0.0145 2018: 0.0145 2019: 0.0145 -_Valid Range:_ min = 0 and max = 1 -_Out-of-Range Action:_ error +_Valid Range:_ min = 0 and max = 0.5 +_Out-of-Range Action:_ error + ### Social Security FICA #### `FICA_ss_trt_employer` -_Description:_ Employer side Social Security FICA rate. +_Description:_ Employer side Social Security FICA rate, including both employer and employee. _Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True _Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False _Value Type:_ float @@ -127,11 +129,12 @@ _Known Values:_ 2017: 0.062 2018: 0.062 2019: 0.062 -_Valid Range:_ min = 0 and max = 1 +_Valid Range:_ min = 0 and max = 0.5 _Out-of-Range Action:_ error + #### `FICA_ss_trt_employee` -_Description:_ Employee side Social Security FICA rate. +_Description:_ Employee side Social Security FICA rate, including both employer and employee. _Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True _Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False _Value Type:_ float @@ -143,7 +146,7 @@ _Known Values:_ 2017: 0.062 2018: 0.062 2019: 0.062 -_Valid Range:_ min = 0 and max = 1 +_Valid Range:_ min = 0 and max = 0.5 _Out-of-Range Action:_ error @@ -165,6 +168,24 @@ _Valid Range:_ min = 0 and max = 9e+99 _Out-of-Range Action:_ error +#### `SECA_Earnings_thd` +_Description:_ Individual self-employment earnings below this amount are not subject to SECA taxes. +_Notes:_ To compute earnings for this threshold, will multiply net self-employment by 1 - SECA_Earnings_hc +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ +2013: 400.0 +2014: 400.0 +2015: 400.0 +2016: 400.0 +2017: 400.0 +2018: 400.0 +2019: 400.0 +_Valid Range:_ min = 0 and max = 9e+99 +_Out-of-Range Action:_ error + + #### `SS_Earnings_thd` _Description:_ Individual earnings above this threshold are subjected to Social Security (OASDI) payroll tax, in addition to earnings below the maximum taxable earnings threshold. _Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True @@ -186,548 +207,572 @@ _Out-of-Range Action:_ error ### Social Security Benefit Taxability -#### `SS_thd50` -_Description:_ The first threshold for Social Security benefit taxability: if taxpayers have provisional income greater than this threshold, up to rate 1 of their Social Security benefit will be subject to tax under current law. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ False -_Value Type:_ float -_Known Values:_ - for: [single, mjoint, mseparate, headhh, widow] -2013: [25000.0, 32000.0, 25000.0, 25000.0, 25000.0] -2014: [25000.0, 32000.0, 25000.0, 25000.0, 25000.0] -2015: [25000.0, 32000.0, 25000.0, 25000.0, 25000.0] -2016: [25000.0, 32000.0, 25000.0, 25000.0, 25000.0] -2017: [25000.0, 32000.0, 25000.0, 25000.0, 25000.0] -2018: [25000.0, 32000.0, 25000.0, 25000.0, 25000.0] -2019: [25000.0, 32000.0, 25000.0, 25000.0, 25000.0] -_Valid Range:_ min = 0 and max = SS_thd85 -_Out-of-Range Action:_ error - - -#### `SS_percentage1` -_Description:_ Under current law if their provisional income is above the first threshold for Social Security taxability but below the second threshold, taxpayers need to apply this fraction to both the excess of their provisional income over the first threshold and their Social Security benefits, and then include the smaller one in their AGI. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ float -_Known Values:_ -2013: 0.5 -2014: 0.5 -2015: 0.5 -2016: 0.5 -2017: 0.5 -2018: 0.5 -2019: 0.5 -_Valid Range:_ min = 0 and max = 1 -_Out-of-Range Action:_ error - - -#### `SS_thd85` -_Description:_ The second threshold for Social Security taxability: if taxpayers have provisional income greater than this threshold, up to rate 2 of their Social Security benefit will be subject to tax under current law. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ False -_Value Type:_ float -_Known Values:_ - for: [single, mjoint, mseparate, headhh, widow] -2013: [34000.0, 44000.0, 34000.0, 34000.0, 34000.0] -2014: [34000.0, 44000.0, 34000.0, 34000.0, 34000.0] -2015: [34000.0, 44000.0, 34000.0, 34000.0, 34000.0] -2016: [34000.0, 44000.0, 34000.0, 34000.0, 34000.0] -2017: [34000.0, 44000.0, 34000.0, 34000.0, 34000.0] -2018: [34000.0, 44000.0, 34000.0, 34000.0, 34000.0] -2019: [34000.0, 44000.0, 34000.0, 34000.0, 34000.0] -_Valid Range:_ min = SS_thd50 and max = 9e+99 -_Out-of-Range Action:_ error - - -#### `SS_percentage2` -_Description:_ Under current law if their provisional income is above the second threshold for Social Security taxability, taxpayers need to apply this fraction to both the excess of their provisional income over the second threshold and their social security benefits, and then include the smaller one in their AGI. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ float -_Known Values:_ -2013: 0.85 -2014: 0.85 -2015: 0.85 -2016: 0.85 -2017: 0.85 -2018: 0.85 -2019: 0.85 -_Valid Range:_ min = 0 and max = 1 -_Out-of-Range Action:_ error +#### `SS_all_in_agi` +_Description:_ All social security benefits will be included in AGI. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ bool +_Known Values:_ +2013: False +2014: False +2015: False +2016: False +2017: False +2018: False +2019: False +_Valid Range:_ min = False and max = True +_Out-of-Range Action:_ error + + +#### `SS_thd50` +_Description:_ The first threshold for Social Security benefit taxability: if taxpayers have provisional income greater than this threshold, up to rate 1 of their Social Security benefit will be subject to tax under current law. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ + for: [single, mjoint, mseparate, headhh, widow] +2013: [25000.0, 32000.0, 25000.0, 25000.0, 25000.0] +2014: [25000.0, 32000.0, 25000.0, 25000.0, 25000.0] +2015: [25000.0, 32000.0, 25000.0, 25000.0, 25000.0] +2016: [25000.0, 32000.0, 25000.0, 25000.0, 25000.0] +2017: [25000.0, 32000.0, 25000.0, 25000.0, 25000.0] +2018: [25000.0, 32000.0, 25000.0, 25000.0, 25000.0] +2019: [25000.0, 32000.0, 25000.0, 25000.0, 25000.0] +_Valid Range:_ min = 0 and max = SS_thd85 +_Out-of-Range Action:_ error + + +#### `SS_percentage1` +_Description:_ Under current law if their provisional income is above the first threshold for Social Security taxability but below the second threshold, taxpayers need to apply this fraction to both the excess of their provisional income over the first threshold and their Social Security benefits, and then include the smaller one in their AGI. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ +2013: 0.5 +2014: 0.5 +2015: 0.5 +2016: 0.5 +2017: 0.5 +2018: 0.5 +2019: 0.5 +_Valid Range:_ min = 0 and max = 1 +_Out-of-Range Action:_ error + + +#### `SS_thd85` +_Description:_ The second threshold for Social Security taxability: if taxpayers have provisional income greater than this threshold, up to rate 2 of their Social Security benefit will be subject to tax under current law. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ + for: [single, mjoint, mseparate, headhh, widow] +2013: [34000.0, 44000.0, 34000.0, 34000.0, 34000.0] +2014: [34000.0, 44000.0, 34000.0, 34000.0, 34000.0] +2015: [34000.0, 44000.0, 34000.0, 34000.0, 34000.0] +2016: [34000.0, 44000.0, 34000.0, 34000.0, 34000.0] +2017: [34000.0, 44000.0, 34000.0, 34000.0, 34000.0] +2018: [34000.0, 44000.0, 34000.0, 34000.0, 34000.0] +2019: [34000.0, 44000.0, 34000.0, 34000.0, 34000.0] +_Valid Range:_ min = SS_thd50 and max = 9e+99 +_Out-of-Range Action:_ error + + +#### `SS_percentage2` +_Description:_ Under current law if their provisional income is above the second threshold for Social Security taxability, taxpayers need to apply this fraction to both the excess of their provisional income over the second threshold and their social security benefits, and then include the smaller one in their AGI. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ +2013: 0.85 +2014: 0.85 +2015: 0.85 +2016: 0.85 +2017: 0.85 +2018: 0.85 +2019: 0.85 +_Valid Range:_ min = 0 and max = 1 +_Out-of-Range Action:_ error ## Above The Line Deductions ### Child And Elderly Care -#### `ALD_Dependents_hc` -_Description:_ This decimal fraction, if greater than zero, reduces the portion of childcare costs that can be deducted from AGI. -_Notes:_ The final adjustment would be (1-Haircut)*AverageChildcareCosts. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ float -_Known Values:_ -2013: 0.0 -2014: 0.0 -2015: 0.0 -2016: 0.0 -2017: 0.0 -2018: 0.0 -2019: 0.0 -_Valid Range:_ min = 0 and max = 1 -_Out-of-Range Action:_ error - - -#### `ALD_Dependents_Child_c` -_Description:_ The weighted average of childcare costs in the US. 7165 is the weighted average from the 'Child Care in America: 2016 State Fact Sheets'. -_Notes:_ This is a weighted average of childcare costs in each state -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ True -_Value Type:_ float -_Known Values:_ -2013: 0.0 -2014: 0.0 -2015: 0.0 -2016: 0.0 -2017: 0.0 -2018: 0.0 -2019: 0.0 -_Valid Range:_ min = 0 and max = 9e+99 -_Out-of-Range Action:_ error - - -#### `ALD_Dependents_Elder_c` -_Description:_ A taxpayer can take an above the line deduction up to this amount if they have an elderly dependent. The Trump 2016 campaign proposal was for $5000. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ True -_Value Type:_ float -_Known Values:_ -2013: 0.0 -2014: 0.0 -2015: 0.0 -2016: 0.0 -2017: 0.0 -2018: 0.0 -2019: 0.0 -_Valid Range:_ min = 0 and max = 9e+99 -_Out-of-Range Action:_ error - - -#### `ALD_Dependents_thd` -_Description:_ A taxpayer can only claim the dependent care deduction if their total income is below this level. The Trump 2016 campaign proposal was for 250000 single, 500000 joint, 250000 separate, 500000 head of household]. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ False -_Value Type:_ float -_Known Values:_ - for: [single, mjoint, mseparate, headhh, widow] -2013: [0.0, 0.0, 0.0, 0.0, 0.0] -2014: [0.0, 0.0, 0.0, 0.0, 0.0] -2015: [0.0, 0.0, 0.0, 0.0, 0.0] -2016: [0.0, 0.0, 0.0, 0.0, 0.0] -2017: [0.0, 0.0, 0.0, 0.0, 0.0] -2018: [0.0, 0.0, 0.0, 0.0, 0.0] -2019: [0.0, 0.0, 0.0, 0.0, 0.0] -_Valid Range:_ min = 0 and max = 9e+99 -_Out-of-Range Action:_ error +#### `ALD_Dependents_hc` +_Description:_ This decimal fraction, if greater than zero, reduces the portion of childcare costs that can be deducted from AGI. +_Notes:_ The final adjustment would be (1-Haircut)*AverageChildcareCosts. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ +2013: 0.0 +2014: 0.0 +2015: 0.0 +2016: 0.0 +2017: 0.0 +2018: 0.0 +2019: 0.0 +_Valid Range:_ min = 0 and max = 1 +_Out-of-Range Action:_ error + + +#### `ALD_Dependents_Child_c` +_Description:_ The weighted average of childcare costs in the US. 7165 is the weighted average from the 'Child Care in America: 2016 State Fact Sheets'. +_Notes:_ This is a weighted average of childcare costs in each state +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ True +_Value Type:_ float +_Known Values:_ +2013: 0.0 +2014: 0.0 +2015: 0.0 +2016: 0.0 +2017: 0.0 +2018: 0.0 +2019: 0.0 +_Valid Range:_ min = 0 and max = 9e+99 +_Out-of-Range Action:_ error + + +#### `ALD_Dependents_Elder_c` +_Description:_ A taxpayer can take an above the line deduction up to this amount if they have an elderly dependent. The Trump 2016 campaign proposal was for $5000. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ True +_Value Type:_ float +_Known Values:_ +2013: 0.0 +2014: 0.0 +2015: 0.0 +2016: 0.0 +2017: 0.0 +2018: 0.0 +2019: 0.0 +_Valid Range:_ min = 0 and max = 9e+99 +_Out-of-Range Action:_ error + + +#### `ALD_Dependents_thd` +_Description:_ A taxpayer can only claim the dependent care deduction if their total income is below this level. The Trump 2016 campaign proposal was for 250000 single, 500000 joint, 250000 separate, 500000 head of household]. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ + for: [single, mjoint, mseparate, headhh, widow] +2013: [0.0, 0.0, 0.0, 0.0, 0.0] +2014: [0.0, 0.0, 0.0, 0.0, 0.0] +2015: [0.0, 0.0, 0.0, 0.0, 0.0] +2016: [0.0, 0.0, 0.0, 0.0, 0.0] +2017: [0.0, 0.0, 0.0, 0.0, 0.0] +2018: [0.0, 0.0, 0.0, 0.0, 0.0] +2019: [0.0, 0.0, 0.0, 0.0, 0.0] +_Valid Range:_ min = 0 and max = 9e+99 +_Out-of-Range Action:_ error ### Misc. Adjustment Haircuts -#### `ALD_StudentLoan_hc` -_Description:_ This decimal fraction can be applied to limit the student loan interest adjustment allowed. -_Notes:_ The final adjustment amount will be (1-Haircut)*StudentLoanInterest. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ float -_Known Values:_ -2013: 0.0 -2014: 0.0 -2015: 0.0 -2016: 0.0 -2017: 0.0 -2018: 0.0 -2019: 0.0 -_Valid Range:_ min = 0 and max = 1 -_Out-of-Range Action:_ error - - -#### `ALD_SelfEmploymentTax_hc` -_Description:_ This decimal fraction, if greater than zero, reduces the employer equivalent portion of self-employment adjustment. -_Notes:_ The final adjustment amount would be (1-Haircut)*SelfEmploymentTaxAdjustment. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ float -_Known Values:_ -2013: 0.0 -2014: 0.0 -2015: 0.0 -2016: 0.0 -2017: 0.0 -2018: 0.0 -2019: 0.0 -_Valid Range:_ min = 0 and max = 1 -_Out-of-Range Action:_ error - - -#### `ALD_SelfEmp_HealthIns_hc` -_Description:_ This decimal fraction, if greater than zero, reduces the health insurance adjustment for self-employed taxpayers. -_Notes:_ The final adjustment amount would be (1-Haircut)*SelfEmployedHealthInsuranceAdjustment. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ float -_Known Values:_ -2013: 0.0 -2014: 0.0 -2015: 0.0 -2016: 0.0 -2017: 0.0 -2018: 0.0 -2019: 0.0 -_Valid Range:_ min = 0 and max = 1 -_Out-of-Range Action:_ error - - -#### `ALD_KEOGH_SEP_hc` -_Description:_ Under current law, contributions to Keogh or SEP plans can be fully deducted from gross income. This haircut can be used to limit the adjustment allowed. -_Notes:_ The final adjustment amount is (1-Haircut)*KEOGH_SEP_Contributinos. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ float -_Known Values:_ -2013: 0.0 -2014: 0.0 -2015: 0.0 -2016: 0.0 -2017: 0.0 -2018: 0.0 -2019: 0.0 -_Valid Range:_ min = 0 and max = 1 -_Out-of-Range Action:_ error - - -#### `ALD_EarlyWithdraw_hc` -_Description:_ Under current law, early withdraw penalty can be fully deducted from gross income. This haircut can be used to limit the adjustment allowed. -_Notes:_ The final adjustment amount is (1-Haircut)*EarlyWithdrawPenalty. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ False -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ float -_Known Values:_ -2013: 0.0 -2014: 0.0 -2015: 0.0 -2016: 0.0 -2017: 0.0 -2018: 0.0 -2019: 0.0 -_Valid Range:_ min = 0 and max = 1 -_Out-of-Range Action:_ error - - -#### `ALD_AlimonyPaid_hc` -_Description:_ Under pre-TCJA law, the full amount of alimony paid is taken as an adjustment from gross income in arriving at AGI. This haircut can be used to change the deduction allowed. -_Notes:_ The final adjustment amount would be (1-Haircut)*AlimonyPaid. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ False -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ float -_Known Values:_ -2013: 0.0 -2014: 0.0 -2015: 0.0 -2016: 0.0 -2017: 0.0 -2018: 0.0 -2019: 1.0 -2020: 1.0 -2021: 1.0 -2022: 1.0 -2023: 1.0 -2024: 1.0 -2025: 1.0 -2026: 0.0 -_Valid Range:_ min = 0 and max = 1 -_Out-of-Range Action:_ error - - -#### `ALD_AlimonyReceived_hc` -_Description:_ Under pre-TCJA law, none of alimony received is taken as an adjustment from gross income in arriving at AGI. This haircut can be used to change the deduction allowed. -_Notes:_ The final adjustment amount would be (1-Haircut)*AlimonyReceived. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ float -_Known Values:_ -2013: 1.0 -2014: 1.0 -2015: 1.0 -2016: 1.0 -2017: 1.0 -2018: 1.0 -2019: 0.0 -2020: 0.0 -2021: 0.0 -2022: 0.0 -2023: 0.0 -2024: 0.0 -2025: 0.0 -2026: 1.0 -_Valid Range:_ min = 0 and max = 1 -_Out-of-Range Action:_ error - - -#### `ALD_EducatorExpenses_hc` -_Description:_ If greater than zero, this decimal fraction reduces the portion of educator expenses that can be deducted from AGI. -_Notes:_ The final adjustment amount would be (1-Haircut)*EducatorExpenses. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ False -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ float -_Known Values:_ -2013: 0.0 -2014: 0.0 -2015: 0.0 -2016: 0.0 -2017: 0.0 -2018: 0.0 -2019: 0.0 -_Valid Range:_ min = 0 and max = 1 -_Out-of-Range Action:_ error - - -#### `ALD_HSADeduction_hc` -_Description:_ If greater than zero, this decimal fraction reduces the portion of a taxpayer's HSA deduction that can be deducted from AGI. -_Notes:_ The final adjustment amount would be (1-Haircut)*HSA_Deduction. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ False -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ float -_Known Values:_ -2013: 0.0 -2014: 0.0 -2015: 0.0 -2016: 0.0 -2017: 0.0 -2018: 0.0 -2019: 0.0 -_Valid Range:_ min = 0 and max = 1 -_Out-of-Range Action:_ error - - -#### `ALD_IRAContributions_hc` -_Description:_ If greater than zero, this decimal fraction reduces the portion of IRA contributions that can be deducted from AGI. -_Notes:_ The final adjustment amount would be (1-Haircut)*IRA_Contribution. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ float -_Known Values:_ -2013: 0.0 -2014: 0.0 -2015: 0.0 -2016: 0.0 -2017: 0.0 -2018: 0.0 -2019: 0.0 -_Valid Range:_ min = 0 and max = 1 -_Out-of-Range Action:_ error - - -#### `ALD_DomesticProduction_hc` -_Description:_ If greater than zero, this decimal fraction reduces the portion of domestic production activity that can be deducted from AGI. -_Notes:_ The final adjustment amount would be (1-Haircut)*DomesticProductionActivity. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ float -_Known Values:_ -2013: 0.0 -2014: 0.0 -2015: 0.0 -2016: 0.0 -2017: 0.0 -2018: 1.0 -2019: 1.0 -2020: 1.0 -2021: 1.0 -2022: 1.0 -2023: 1.0 -2024: 1.0 -2025: 1.0 -2026: 0.0 -_Valid Range:_ min = 0 and max = 1 -_Out-of-Range Action:_ error - - -#### `ALD_Tuition_hc` -_Description:_ If greater than zero, this decimal fraction reduces the portion of tuition and fees that can be deducted from AGI. -_Notes:_ The final adjustment amount would be (1-Haircut)*TuitionFees. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ False -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ float -_Known Values:_ -2013: 0.0 -2014: 0.0 -2015: 0.0 -2016: 0.0 -2017: 0.0 -2018: 1.0 -2019: 1.0 -_Valid Range:_ min = 0 and max = 1 -_Out-of-Range Action:_ error +#### `ALD_StudentLoan_hc` +_Description:_ This decimal fraction can be applied to limit the student loan interest adjustment allowed. +_Notes:_ The final adjustment amount will be (1-Haircut)*StudentLoanInterest. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ +2013: 0.0 +2014: 0.0 +2015: 0.0 +2016: 0.0 +2017: 0.0 +2018: 0.0 +2019: 0.0 +_Valid Range:_ min = 0 and max = 1 +_Out-of-Range Action:_ error + + +#### `ALD_SelfEmploymentTax_hc` +_Description:_ This decimal fraction, if greater than zero, reduces the employer equivalent portion of self-employment adjustment. +_Notes:_ The final adjustment amount would be (1-Haircut)*SelfEmploymentTaxAdjustment. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ +2013: 0.0 +2014: 0.0 +2015: 0.0 +2016: 0.0 +2017: 0.0 +2018: 0.0 +2019: 0.0 +_Valid Range:_ min = 0 and max = 1 +_Out-of-Range Action:_ error + + +#### `ALD_SelfEmp_HealthIns_hc` +_Description:_ This decimal fraction, if greater than zero, reduces the health insurance adjustment for self-employed taxpayers. +_Notes:_ The final adjustment amount would be (1-Haircut)*SelfEmployedHealthInsuranceAdjustment. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ +2013: 0.0 +2014: 0.0 +2015: 0.0 +2016: 0.0 +2017: 0.0 +2018: 0.0 +2019: 0.0 +_Valid Range:_ min = 0 and max = 1 +_Out-of-Range Action:_ error + + +#### `ALD_KEOGH_SEP_hc` +_Description:_ Under current law, contributions to Keogh or SEP plans can be fully deducted from gross income. This haircut can be used to limit the adjustment allowed. +_Notes:_ The final adjustment amount is (1-Haircut)*KEOGH_SEP_Contributinos. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ +2013: 0.0 +2014: 0.0 +2015: 0.0 +2016: 0.0 +2017: 0.0 +2018: 0.0 +2019: 0.0 +_Valid Range:_ min = 0 and max = 1 +_Out-of-Range Action:_ error + + +#### `ALD_EarlyWithdraw_hc` +_Description:_ Under current law, early withdraw penalty can be fully deducted from gross income. This haircut can be used to limit the adjustment allowed. +_Notes:_ The final adjustment amount is (1-Haircut)*EarlyWithdrawPenalty. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ False +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ +2013: 0.0 +2014: 0.0 +2015: 0.0 +2016: 0.0 +2017: 0.0 +2018: 0.0 +2019: 0.0 +_Valid Range:_ min = 0 and max = 1 +_Out-of-Range Action:_ error + + +#### `ALD_AlimonyPaid_hc` +_Description:_ Under pre-TCJA law, the full amount of alimony paid is taken as an adjustment from gross income in arriving at AGI. This haircut can be used to change the deduction allowed. +_Notes:_ The final adjustment amount would be (1-Haircut)*AlimonyPaid. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ False +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ +2013: 0.0 +2014: 0.0 +2015: 0.0 +2016: 0.0 +2017: 0.0 +2018: 0.0 +2019: 1.0 +2020: 1.0 +2021: 1.0 +2022: 1.0 +2023: 1.0 +2024: 1.0 +2025: 1.0 +2026: 0.0 +_Valid Range:_ min = 0 and max = 1 +_Out-of-Range Action:_ error + + +#### `ALD_AlimonyReceived_hc` +_Description:_ Under pre-TCJA law, none of alimony received is taken as an adjustment from gross income in arriving at AGI. This haircut can be used to change the deduction allowed. +_Notes:_ The final adjustment amount would be (1-Haircut)*AlimonyReceived. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ +2013: 1.0 +2014: 1.0 +2015: 1.0 +2016: 1.0 +2017: 1.0 +2018: 1.0 +2019: 0.0 +2020: 0.0 +2021: 0.0 +2022: 0.0 +2023: 0.0 +2024: 0.0 +2025: 0.0 +2026: 1.0 +_Valid Range:_ min = 0 and max = 1 +_Out-of-Range Action:_ error + + +#### `ALD_EducatorExpenses_hc` +_Description:_ If greater than zero, this decimal fraction reduces the portion of educator expenses that can be deducted from AGI. +_Notes:_ The final adjustment amount would be (1-Haircut)*EducatorExpenses. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ False +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ +2013: 0.0 +2014: 0.0 +2015: 0.0 +2016: 0.0 +2017: 0.0 +2018: 0.0 +2019: 0.0 +_Valid Range:_ min = 0 and max = 1 +_Out-of-Range Action:_ error + + +#### `ALD_HSADeduction_hc` +_Description:_ If greater than zero, this decimal fraction reduces the portion of a taxpayer's HSA deduction that can be deducted from AGI. +_Notes:_ The final adjustment amount would be (1-Haircut)*HSA_Deduction. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ False +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ +2013: 0.0 +2014: 0.0 +2015: 0.0 +2016: 0.0 +2017: 0.0 +2018: 0.0 +2019: 0.0 +_Valid Range:_ min = 0 and max = 1 +_Out-of-Range Action:_ error + + +#### `ALD_IRAContributions_hc` +_Description:_ If greater than zero, this decimal fraction reduces the portion of IRA contributions that can be deducted from AGI. +_Notes:_ The final adjustment amount would be (1-Haircut)*IRA_Contribution. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ +2013: 0.0 +2014: 0.0 +2015: 0.0 +2016: 0.0 +2017: 0.0 +2018: 0.0 +2019: 0.0 +_Valid Range:_ min = 0 and max = 1 +_Out-of-Range Action:_ error + + +#### `ALD_DomesticProduction_hc` +_Description:_ If greater than zero, this decimal fraction reduces the portion of domestic production activity that can be deducted from AGI. +_Notes:_ The final adjustment amount would be (1-Haircut)*DomesticProductionActivity. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ +2013: 0.0 +2014: 0.0 +2015: 0.0 +2016: 0.0 +2017: 0.0 +2018: 1.0 +2019: 1.0 +2020: 1.0 +2021: 1.0 +2022: 1.0 +2023: 1.0 +2024: 1.0 +2025: 1.0 +2026: 1.0 +_Valid Range:_ min = 0 and max = 1 +_Out-of-Range Action:_ error + + +#### `ALD_Tuition_hc` +_Description:_ If greater than zero, this decimal fraction reduces the portion of tuition and fees that can be deducted from AGI. +_Notes:_ The final adjustment amount would be (1-Haircut)*TuitionFees. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ False +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ +2013: 0.0 +2014: 0.0 +2015: 0.0 +2016: 0.0 +2017: 0.0 +2018: 1.0 +2019: 1.0 +_Valid Range:_ min = 0 and max = 1 +_Out-of-Range Action:_ error ### Misc. Exclusions -#### `ALD_InvInc_ec_rt` -_Description:_ Decimal fraction of investment income base that can be excluded from AGI. -_Notes:_ The final taxable investment income will be (1-_ALD_InvInc_ec_rt)*investment_income_base. Even though the excluded portion of investment income is not included in AGI, it still is included in investment income used to calculate the Net Investment Income Tax and Earned Income Tax Credit. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ float -_Known Values:_ -2013: 0.0 -2014: 0.0 -2015: 0.0 -2016: 0.0 -2017: 0.0 -2018: 0.0 -2019: 0.0 -_Valid Range:_ min = 0 and max = 1 -_Out-of-Range Action:_ error - - -#### `ALD_BusinessLosses_c` -_Description:_ Business losses in excess of this amount may not be deducted from AGI. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ True -_Value Type:_ float -_Known Values:_ - for: [single, mjoint, mseparate, headhh, widow] -2013: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2014: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2015: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2016: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2017: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2018: [250000.0, 500000.0, 250000.0, 250000.0, 500000.0] -2019: [255000.0, 510000.0, 255000.0, 255000.0, 510000.0] -2020: [258927.0, 517854.0, 258927.0, 258927.0, 517854.0] -2021: [260817.17, 521634.33, 260817.17, 260817.17, 521634.33] -2022: [263294.93, 526589.86, 263294.93, 263294.93, 526589.86] -2023: [267454.99, 534909.98, 267454.99, 267454.99, 534909.98] -2024: [272616.87, 545233.74, 272616.87, 272616.87, 545233.74] -2025: [278069.21, 556138.41, 278069.21, 278069.21, 556138.41] -2026: [283535.22, 567070.42, 283535.22, 283535.22, 567070.42] -_Valid Range:_ min = 0 and max = 9e+99 -_Out-of-Range Action:_ error +#### `ALD_InvInc_ec_rt` +_Description:_ Decimal fraction of investment income base that can be excluded from AGI. +_Notes:_ The final taxable investment income will be (1-_ALD_InvInc_ec_rt)*investment_income_base. Even though the excluded portion of investment income is not included in AGI, it still is included in investment income used to calculate the Net Investment Income Tax and Earned Income Tax Credit. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ +2013: 0.0 +2014: 0.0 +2015: 0.0 +2016: 0.0 +2017: 0.0 +2018: 0.0 +2019: 0.0 +_Valid Range:_ min = 0 and max = 1 +_Out-of-Range Action:_ error + + +#### `ALD_BusinessLosses_c` +_Description:_ Business losses in excess of this amount may not be deducted from AGI. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ True +_Value Type:_ float +_Known Values:_ + for: [single, mjoint, mseparate, headhh, widow] +2013: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] +2014: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] +2015: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] +2016: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] +2017: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] +2018: [250000.0, 500000.0, 250000.0, 250000.0, 500000.0] +2019: [255000.0, 510000.0, 255000.0, 255000.0, 510000.0] +2020: [259000.0, 518000.0, 259000.0, 259000.0, 518000.0] +2021: [262000.0, 524000.0, 262000.0, 262000.0, 524000.0] +2022: [270000.0, 540000.0, 270000.0, 270000.0, 540000.0] +2023: [289000.0, 578000.0, 289000.0, 289000.0, 578000.0] +2024: [305000.0, 610000.0, 305000.0, 305000.0, 610000.0] +2025: [312777.5, 625555.0, 312777.5, 312777.5, 625555.0] +2026: [319658.6, 639317.21, 319658.6, 319658.6, 639317.21] +_Valid Range:_ min = 0 and max = 9e+99 +_Out-of-Range Action:_ error ## Personal Exemptions ### Personal And Dependent Exemption Amount -#### `II_em` -_Description:_ Subtracted from AGI in the calculation of taxable income, per taxpayer and dependent. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ True -_Value Type:_ float -_Known Values:_ -2013: 3900.0 -2014: 3950.0 -2015: 4000.0 -2016: 4050.0 -2017: 4050.0 -2018: 0.0 -2019: 0.0 -2020: 0.0 -2021: 0.0 -2022: 0.0 -2023: 0.0 -2024: 0.0 -2025: 0.0 -2026: 4691.0 -_Valid Range:_ min = 0 and max = 9e+99 -_Out-of-Range Action:_ error +#### `II_em` +_Description:_ Subtracted from AGI in the calculation of taxable income, per taxpayer and dependent. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ True +_Value Type:_ float +_Known Values:_ +2013: 3900.0 +2014: 3950.0 +2015: 4000.0 +2016: 4050.0 +2017: 4050.0 +2018: 0.0 +2019: 0.0 +2020: 0.0 +2021: 0.0 +2022: 0.0 +2023: 0.0 +2024: 0.0 +2025: 0.0 +2026: 5300.0 +_Valid Range:_ min = 0 and max = 9e+99 +_Out-of-Range Action:_ error ### Personal Exemption Phaseout Rate -#### `II_prt` -_Description:_ Personal exemption amount will decrease by this rate for each dollar of AGI exceeding exemption phaseout start. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ float -_Known Values:_ -2013: 0.02 -2014: 0.02 -2015: 0.02 -2016: 0.02 -2017: 0.02 -2018: 0.02 -2019: 0.02 -_Valid Range:_ min = 0 and max = 1 -_Out-of-Range Action:_ error +#### `II_prt` +_Description:_ Personal exemption amount will decrease by this rate for each dollar of AGI exceeding exemption phaseout start. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ +2013: 0.02 +2014: 0.02 +2015: 0.02 +2016: 0.02 +2017: 0.02 +2018: 0.02 +2019: 0.02 +_Valid Range:_ min = 0 and max = 1 +_Out-of-Range Action:_ error ### Repeal for Dependents Under Age 18 -#### `II_no_em_nu18` -_Description:_ Total personal exemptions will be decreased by the number of dependents under the age of 18. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ bool -_Known Values:_ -2013: False -2014: False -2015: False -2016: False -2017: False -2018: False -2019: False -_Valid Range:_ min = False and max = True -_Out-of-Range Action:_ error +#### `II_no_em_nu18` +_Description:_ Total personal exemptions will be decreased by the number of dependents under the age of 18. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ bool +_Known Values:_ +2013: False +2014: False +2015: False +2016: False +2017: False +2018: False +2019: False +_Valid Range:_ min = False and max = True +_Out-of-Range Action:_ error ## Standard Deduction ### Additional Standard Deduction For Blind And Aged -#### `STD_Aged` -_Description:_ To get the standard deduction for aged or blind individuals, taxpayers need to add this value to regular standard deduction. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ True -_Value Type:_ float -_Known Values:_ - for: [single, mjoint, mseparate, headhh, widow] -2013: [1500.0, 1200.0, 1200.0, 1500.0, 1200.0] -2014: [1550.0, 1200.0, 1200.0, 1550.0, 1200.0] -2015: [1550.0, 1250.0, 1250.0, 1550.0, 1250.0] -2016: [1550.0, 1250.0, 1250.0, 1550.0, 1250.0] -2017: [1550.0, 1250.0, 1250.0, 1550.0, 1250.0] -2018: [1600.0, 1300.0, 1300.0, 1600.0, 1300.0] -2019: [1650.0, 1300.0, 1300.0, 1650.0, 1300.0] -_Valid Range:_ min = 0 and max = 9e+99 -_Out-of-Range Action:_ error +#### `STD_Aged` +_Description:_ To get the standard deduction for aged or blind individuals, taxpayers need to add this value to regular standard deduction. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ True +_Value Type:_ float +_Known Values:_ + for: [single, mjoint, mseparate, headhh, widow] +2013: [1500.0, 1200.0, 1200.0, 1500.0, 1200.0] +2014: [1550.0, 1200.0, 1200.0, 1550.0, 1200.0] +2015: [1550.0, 1250.0, 1250.0, 1550.0, 1250.0] +2016: [1550.0, 1250.0, 1250.0, 1550.0, 1250.0] +2017: [1550.0, 1250.0, 1250.0, 1550.0, 1250.0] +2018: [1600.0, 1300.0, 1300.0, 1600.0, 1300.0] +2019: [1650.0, 1300.0, 1300.0, 1650.0, 1300.0] +2020: [1650.0, 1300.0, 1300.0, 1650.0, 1300.0] +2021: [1700.0, 1350.0, 1350.0, 1700.0, 1350.0] +2022: [1750.0, 1400.0, 1400.0, 1750.0, 1750.0] +2023: [1800.0, 1500.0, 1500.0, 1800.0, 1800.0] +2024: [1950.0, 1550.0, 1550.0, 1950.0, 1950.0] +2025: [1999.72, 1589.52, 1589.52, 1999.72, 1999.72] +2026: [2043.71, 1624.49, 1624.49, 2043.71, 2043.71] +_Valid Range:_ min = 0 and max = 9e+99 +_Out-of-Range Action:_ error ### Standard Deduction Amount -#### `STD` -_Description:_ Amount filing unit can use as a standard deduction. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ True -_Value Type:_ float -_Known Values:_ - for: [single, mjoint, mseparate, headhh, widow] -2013: [6100.0, 12200.0, 6100.0, 8950.0, 12200.0] -2014: [6200.0, 12400.0, 6200.0, 9100.0, 12400.0] -2015: [6300.0, 12600.0, 6300.0, 9250.0, 12600.0] -2016: [6300.0, 12600.0, 6300.0, 9300.0, 12600.0] -2017: [6350.0, 12700.0, 6350.0, 9350.0, 12700.0] -2018: [12000.0, 24000.0, 12000.0, 18000.0, 24000.0] -2019: [12200.0, 24400.0, 12200.0, 18350.0, 24400.0] -2020: [12387.88, 24775.76, 12387.88, 18632.59, 24775.76] -2021: [12478.31, 24956.62, 12478.31, 18768.61, 24956.62] -2022: [12596.85, 25193.71, 12596.85, 18946.91, 25193.71] -2023: [12795.88, 25591.77, 12795.88, 19246.27, 25591.77] -2024: [13042.84, 26085.69, 13042.84, 19617.72, 26085.69] -2025: [13303.7, 26607.4, 13303.7, 20010.07, 26607.4] -2026: [7355.0, 14711.0, 7355.0, 10831.0, 14711.0] -_Valid Range:_ min = 0 and max = 9e+99 -_Out-of-Range Action:_ error +#### `STD` +_Description:_ Amount filing unit can use as a standard deduction. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ True +_Value Type:_ float +_Known Values:_ + for: [single, mjoint, mseparate, headhh, widow] +2013: [6100.0, 12200.0, 6100.0, 8950.0, 12200.0] +2014: [6200.0, 12400.0, 6200.0, 9100.0, 12400.0] +2015: [6300.0, 12600.0, 6300.0, 9250.0, 12600.0] +2016: [6300.0, 12600.0, 6300.0, 9300.0, 12600.0] +2017: [6350.0, 12700.0, 6350.0, 9350.0, 12700.0] +2018: [12000.0, 24000.0, 12000.0, 18000.0, 24000.0] +2019: [12200.0, 24400.0, 12200.0, 18350.0, 24400.0] +2020: [12400.0, 24800.0, 12400.0, 18650.0, 24800.0] +2021: [12550.0, 25100.0, 12550.0, 18800.0, 25100.0] +2022: [12950.0, 25900.0, 12950.0, 19400.0, 25900.0] +2023: [13850.0, 27700.0, 13850.0, 20800.0, 27700.0] +2024: [14600.0, 29200.0, 14600.0, 21900.0, 29200.0] +2025: [14972.3, 29944.6, 14972.3, 22458.45, 29944.6] +2026: [8309.0, 16618.0, 8309.0, 12235.0, 16618.0] +_Valid Range:_ min = 0 and max = 9e+99 +_Out-of-Range Action:_ error ## Nonrefundable Credits @@ -809,31 +854,49 @@ _Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True _Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False _Value Type:_ float _Known Values:_ -2013: 0.20 -2014: 0.20 -2015: 0.20 -2016: 0.20 -2017: 0.20 -2018: 0.20 -2019: 0.20 +2013: 0.2 +2014: 0.2 +2015: 0.2 +2016: 0.2 +2017: 0.2 +2018: 0.2 +2019: 0.2 _Valid Range:_ min = 0 and max = 1 _Out-of-Range Action:_ error -#### `CDCC_prt` -_Description:_ The CDCC credit rate is reduced by this many percentage points for each dollar of AGI over the phase-out thresholds. -_Notes:_ In the law, the credit rate is reduced by 1 percentage point for every $2,000 of AGI over the limit. +#### `CDCC_po_step_size` +_Description:_ The CDCC credit rate is reduced by CDCC_po_rate_per_step for each step (including fractional steps) above the phase-out start thresholds. +_Notes:_ In the law, the credit rate is reduced by 1 percentage point for every $2,000 of AGI over the phase-out start thresholds +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ +2013: 2000.0 +2014: 2000.0 +2015: 2000.0 +2016: 2000.0 +2017: 2000.0 +2018: 2000.0 +2019: 2000.0 +_Valid Range:_ min = 0 and max = 9e+99 +_Out-of-Range Action:_ error + + +#### `CDCC_po_rate_per_step` +_Description:_ The CDCC credit rate is reduced by this rate for for each step (including fractional steps) above the phase-out start thresholds. +_Notes:_ In the law, the credit rate is reduced by 1 percentage point for every $2,000 of AGI over the phase-out start thresholds _Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True _Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False _Value Type:_ float _Known Values:_ -2013: 0.0005 -2014: 0.0005 -2015: 0.0005 -2016: 0.0005 -2017: 0.0005 -2018: 0.0005 -2019: 0.0005 +2013: 0.01 +2014: 0.01 +2015: 0.01 +2016: 0.01 +2017: 0.01 +2018: 0.01 +2019: 0.01 _Valid Range:_ min = 0 and max = 1 _Out-of-Range Action:_ error @@ -857,3954 +920,4062 @@ _Out-of-Range Action:_ error ### Misc. Credit Limits -#### `CR_RetirementSavings_hc` -_Description:_ If greater than zero, this decimal fraction reduces the portion of the retirement savings credit that can be claimed. -_Notes:_ Credit claimed will be (1-Haircut)*RetirementSavingsCredit. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ False -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ float -_Known Values:_ -2013: 0.0 -2014: 0.0 -2015: 0.0 -2016: 0.0 -2017: 0.0 -2018: 0.0 -2019: 0.0 -_Valid Range:_ min = 0 and max = 1 -_Out-of-Range Action:_ error - - -#### `CR_ForeignTax_hc` -_Description:_ If greater than zero, this decimal fraction reduces the portion of the foreign tax credit that can be claimed. -_Notes:_ Credit claimed will be (1-Haircut)*ForeignTaxCredit. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ False -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ float -_Known Values:_ -2013: 0.0 -2014: 0.0 -2015: 0.0 -2016: 0.0 -2017: 0.0 -2018: 0.0 -2019: 0.0 -_Valid Range:_ min = 0 and max = 1 -_Out-of-Range Action:_ error - - -#### `CR_ResidentialEnergy_hc` -_Description:_ If greater than zero, this decimal fraction reduces the portion of the residential energy credit that can be claimed. -_Notes:_ Credit claimed will be (1-Haircut)*ResidentialEnergyCredit. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ False -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ float -_Known Values:_ -2013: 0.0 -2014: 0.0 -2015: 0.0 -2016: 0.0 -2017: 0.0 -2018: 0.0 -2019: 0.0 -_Valid Range:_ min = 0 and max = 1 -_Out-of-Range Action:_ error - - -#### `CR_GeneralBusiness_hc` -_Description:_ If greater than zero, this decimal fraction reduces the portion of the general business credit that can be claimed. -_Notes:_ Credit claimed will be (1-Haircut)*GeneralBusinessCredit. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ False -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ float -_Known Values:_ -2013: 0.0 -2014: 0.0 -2015: 0.0 -2016: 0.0 -2017: 0.0 -2018: 0.0 -2019: 0.0 -_Valid Range:_ min = 0 and max = 1 -_Out-of-Range Action:_ error - - -#### `CR_MinimumTax_hc` -_Description:_ If greater than zero, this decimal fraction reduces the portion of the previous year minimum tax credit that can be claimed. -_Notes:_ Credit claimed will be (1-Haircut)*PreviousYearMinimumTaxCredit. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ False -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ float -_Known Values:_ -2013: 0.0 -2014: 0.0 -2015: 0.0 -2016: 0.0 -2017: 0.0 -2018: 0.0 -2019: 0.0 -_Valid Range:_ min = 0 and max = 1 -_Out-of-Range Action:_ error - - -#### `CR_AmOppRefundable_hc` -_Description:_ If greater than zero, this decimal fraction reduces the portion of the refundable American Opportunity credit that can be claimed. -_Notes:_ Credit claimed will be (1-Haircut)*RefundablePortionOfAmericanOpportunityCredit. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ False -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ float -_Known Values:_ -2013: 0.0 -2014: 0.0 -2015: 0.0 -2016: 0.0 -2017: 0.0 -2018: 0.0 -2019: 0.0 -_Valid Range:_ min = 0 and max = 1 -_Out-of-Range Action:_ error - - -#### `CR_AmOppNonRefundable_hc` -_Description:_ If greater than zero, this decimal fraction reduces the portion of the nonrefundable American Opportunity credit that can be claimed. -_Notes:_ Credit claimed will be (1-Haircut)*NonRefundablePortionOfAmericanOpportunityCredit. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ False -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ float -_Known Values:_ -2013: 0.0 -2014: 0.0 -2015: 0.0 -2016: 0.0 -2017: 0.0 -2018: 0.0 -2019: 0.0 -_Valid Range:_ min = 0 and max = 1 -_Out-of-Range Action:_ error - - -#### `CR_SchR_hc` -_Description:_ If greater than zero, this decimal fraction reduces the portion of Schedule R credit that can be claimed. -_Notes:_ Credit claimed will be (1-Haircut)*ScheduleRCredit -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ False -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ float -_Known Values:_ -2013: 0.0 -2014: 0.0 -2015: 0.0 -2016: 0.0 -2017: 0.0 -2018: 0.0 -2019: 0.0 -_Valid Range:_ min = 0 and max = 1 -_Out-of-Range Action:_ error - - -#### `CR_OtherCredits_hc` -_Description:_ If greater than zero, this decimal fraction reduces the portion of other credit that can be claimed. -_Notes:_ Credit claimed will be (1-Haircut)*OtherCredits. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ False -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ float -_Known Values:_ -2013: 0.0 -2014: 0.0 -2015: 0.0 -2016: 0.0 -2017: 0.0 -2018: 0.0 -2019: 0.0 -_Valid Range:_ min = 0 and max = 1 -_Out-of-Range Action:_ error - - -#### `CR_Education_hc` -_Description:_ If greater than zero, this decimal fraction reduces the portion of education credits that can be claimed. -_Notes:_ Credit claimed will be (1-Haircut)*EducationCredits. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ False -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ float -_Known Values:_ -2013: 0.0 -2014: 0.0 -2015: 0.0 -2016: 0.0 -2017: 0.0 -2018: 0.0 -2019: 0.0 -_Valid Range:_ min = 0 and max = 1 -_Out-of-Range Action:_ error - - -### Personal Nonrefundable Credit +#### `CR_RetirementSavings_hc` +_Description:_ If greater than zero, this decimal fraction reduces the portion of the retirement savings credit that can be claimed. +_Notes:_ Credit claimed will be (1-Haircut)*RetirementSavingsCredit. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ False +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ +2013: 0.0 +2014: 0.0 +2015: 0.0 +2016: 0.0 +2017: 0.0 +2018: 0.0 +2019: 0.0 +_Valid Range:_ min = 0 and max = 1 +_Out-of-Range Action:_ error -#### `II_credit_nr` -_Description:_ This credit amount is not refundable and is phased out based on AGI. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ True -_Value Type:_ float -_Known Values:_ - for: [single, mjoint, mseparate, headhh, widow] -2013: [0.0, 0.0, 0.0, 0.0, 0.0] -2014: [0.0, 0.0, 0.0, 0.0, 0.0] -2015: [0.0, 0.0, 0.0, 0.0, 0.0] -2016: [0.0, 0.0, 0.0, 0.0, 0.0] -2017: [0.0, 0.0, 0.0, 0.0, 0.0] -2018: [0.0, 0.0, 0.0, 0.0, 0.0] -2019: [0.0, 0.0, 0.0, 0.0, 0.0] -_Valid Range:_ min = 0 and max = 9e+99 -_Out-of-Range Action:_ error - - -#### `II_credit_nr_ps` -_Description:_ The personal nonrefundable credit amount will be reduced for taxpayers with AGI higher than this threshold level. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ True -_Value Type:_ float -_Known Values:_ - for: [single, mjoint, mseparate, headhh, widow] -2013: [0.0, 0.0, 0.0, 0.0, 0.0] -2014: [0.0, 0.0, 0.0, 0.0, 0.0] -2015: [0.0, 0.0, 0.0, 0.0, 0.0] -2016: [0.0, 0.0, 0.0, 0.0, 0.0] -2017: [0.0, 0.0, 0.0, 0.0, 0.0] -2018: [0.0, 0.0, 0.0, 0.0, 0.0] -2019: [0.0, 0.0, 0.0, 0.0, 0.0] -_Valid Range:_ min = 0 and max = 9e+99 -_Out-of-Range Action:_ error - - -#### `II_credit_nr_prt` -_Description:_ The personal nonrefundable credit amount will be reduced at this rate for each dollar of AGI exceeding the II_credit_nr_ps threshold. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ float -_Known Values:_ -2013: 0.0 -2014: 0.0 -2015: 0.0 -2016: 0.0 -2017: 0.0 -2018: 0.0 -2019: 0.0 -_Valid Range:_ min = 0 and max = 1 -_Out-of-Range Action:_ error +#### `CR_ForeignTax_hc` +_Description:_ If greater than zero, this decimal fraction reduces the portion of the foreign tax credit that can be claimed. +_Notes:_ Credit claimed will be (1-Haircut)*ForeignTaxCredit. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ False +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ +2013: 0.0 +2014: 0.0 +2015: 0.0 +2016: 0.0 +2017: 0.0 +2018: 0.0 +2019: 0.0 +_Valid Range:_ min = 0 and max = 1 +_Out-of-Range Action:_ error -## Child/Dependent Credits -### Additional Child Tax Credit +#### `CR_ResidentialEnergy_hc` +_Description:_ If greater than zero, this decimal fraction reduces the portion of the residential energy credit that can be claimed. +_Notes:_ Credit claimed will be (1-Haircut)*ResidentialEnergyCredit. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ False +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ +2013: 0.0 +2014: 0.0 +2015: 0.0 +2016: 0.0 +2017: 0.0 +2018: 0.0 +2019: 0.0 +_Valid Range:_ min = 0 and max = 1 +_Out-of-Range Action:_ error -#### `ACTC_c` -_Description:_ This refundable credit is applied to child dependents and phases out exactly like the CTC amount. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ False -_Value Type:_ float -_Known Values:_ -2013: 1000.0 -2014: 1000.0 -2015: 1000.0 -2016: 1000.0 -2017: 1000.0 -2018: 1400.0 -2019: 1400.0 -2020: 1400.0 -2021: 1400.0 -2022: 1500.0 -2023: 1500.0 -2024: 1500.0 -2025: 1600.0 -2026: 1000.0 -_Valid Range:_ min = 0 and max = CTC_c -_Out-of-Range Action:_ error - - -#### `ACTC_rt` -_Description:_ This is the fraction of earnings used in calculating the ACTC, which is a partially refundable credit that supplements the CTC for some taxpayers. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ float -_Known Values:_ -2013: 0.15 -2014: 0.15 -2015: 0.15 -2016: 0.15 -2017: 0.15 -2018: 0.15 -2019: 0.15 -_Valid Range:_ min = 0 and max = 1 -_Out-of-Range Action:_ error - - -#### `ACTC_rt_bonus_under6family` -_Description:_ For families with qualifying children under 6 years old, this bonus rate is added to the fraction of earnings (additional child tax credit rate) used in calculating the ACTC. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ float -_Known Values:_ -2013: 0.0 -2014: 0.0 -2015: 0.0 -2016: 0.0 -2017: 0.0 -2018: 0.0 -2019: 0.0 -_Valid Range:_ min = 0 and max = 1 -_Out-of-Range Action:_ error - - -#### `ACTC_Income_thd` -_Description:_ The portion of earned income below this threshold does not count as base for the Additional Child Tax Credit. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ False -_Value Type:_ float -_Known Values:_ -2013: 3000.0 -2014: 3000.0 -2015: 3000.0 -2016: 3000.0 -2017: 3000.0 -2018: 2500.0 -2019: 2500.0 -2020: 2500.0 -2021: 2500.0 -2022: 2500.0 -2023: 2500.0 -2024: 2500.0 -2025: 2500.0 -2026: 3000.0 -_Valid Range:_ min = 0 and max = 9e+99 -_Out-of-Range Action:_ error - - -#### `ACTC_ChildNum` -_Description:_ Families with this number of qualified children or more may qualify for a different formula to calculate the Additional Child Tax Credit, which is a partially refundable credit that supplements the Child Tax Credit for some taxpayers. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ int -_Known Values:_ -2013: 3 -2014: 3 -2015: 3 -2016: 3 -2017: 3 -2018: 3 -2019: 3 -_Valid Range:_ min = 0 and max = 99 -_Out-of-Range Action:_ error +#### `CR_GeneralBusiness_hc` +_Description:_ If greater than zero, this decimal fraction reduces the portion of the general business credit that can be claimed. +_Notes:_ Credit claimed will be (1-Haircut)*GeneralBusinessCredit. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ False +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ +2013: 0.0 +2014: 0.0 +2015: 0.0 +2016: 0.0 +2017: 0.0 +2018: 0.0 +2019: 0.0 +_Valid Range:_ min = 0 and max = 1 +_Out-of-Range Action:_ error -### Child Tax Credit -#### `CTC_c` -_Description:_ The maximum nonrefundable credit allowed for each child. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ False -_Value Type:_ float -_Known Values:_ -2013: 1000.0 -2014: 1000.0 -2015: 1000.0 -2016: 1000.0 -2017: 1000.0 -2018: 2000.0 -2019: 2000.0 -2020: 2000.0 -2021: 2000.0 -2022: 2000.0 -2023: 2000.0 -2024: 2000.0 -2025: 2000.0 -2026: 1000.0 -_Valid Range:_ min = 0 and max = 9e+99 -_Out-of-Range Action:_ error - - -#### `CTC_c_under6_bonus` -_Description:_ The maximum amount of child tax credit allowed for each child is increased by this amount for qualifying children under 6 years old. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ False -_Value Type:_ float -_Known Values:_ -2013: 0.0 -2014: 0.0 -2015: 0.0 -2016: 0.0 -2017: 0.0 -2018: 0.0 -2019: 0.0 -_Valid Range:_ min = 0 and max = 9e+99 -_Out-of-Range Action:_ error - - -#### `CTC_include17` -_Description:_ If true, children eligible for the child tax credit include those of age 17. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ bool -_Known Values:_ -2013: False -2014: False -2015: False -2016: False -2017: False -2018: False -2019: False -_Valid Range:_ min = False and max = True -_Out-of-Range Action:_ error - - -#### `CTC_refundable` -_Description:_ If true, the child tax credit is made fully refundable. -_Notes:_ If true, the Additional Child Tax Credit is not used. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ bool -_Known Values:_ -2013: False -2014: False -2015: False -2016: False -2017: False -2018: False -2019: False -_Valid Range:_ min = False and max = True -_Out-of-Range Action:_ error - - -#### `CTC_ps` -_Description:_ Child tax credit begins to decrease when MAGI is above this level; read descriptions of the dependent credit amounts for how they phase out when MAGI is above this level. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ False -_Value Type:_ float -_Known Values:_ - for: [single, mjoint, mseparate, headhh, widow] -2013: [75000.0, 110000.0, 55000.0, 75000.0, 75000.0] -2014: [75000.0, 110000.0, 55000.0, 75000.0, 75000.0] -2015: [75000.0, 110000.0, 55000.0, 75000.0, 75000.0] -2016: [75000.0, 110000.0, 55000.0, 75000.0, 75000.0] -2017: [75000.0, 110000.0, 55000.0, 75000.0, 75000.0] -2018: [200000.0, 400000.0, 200000.0, 200000.0, 400000.0] -2019: [200000.0, 400000.0, 200000.0, 200000.0, 400000.0] -2020: [200000.0, 400000.0, 200000.0, 200000.0, 400000.0] -2021: [200000.0, 400000.0, 200000.0, 200000.0, 400000.0] -2022: [200000.0, 400000.0, 200000.0, 200000.0, 400000.0] -2023: [200000.0, 400000.0, 200000.0, 200000.0, 400000.0] -2024: [200000.0, 400000.0, 200000.0, 200000.0, 400000.0] -2025: [200000.0, 400000.0, 200000.0, 200000.0, 400000.0] -2026: [75000.0, 110000.0, 55000.0, 75000.0, 75000.0] -_Valid Range:_ min = 0 and max = 9e+99 -_Out-of-Range Action:_ error - - -#### `CTC_prt` -_Description:_ The amount of the credit starts to decrease at this rate if MAGI is higher than child tax credit phaseout start. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ float -_Known Values:_ -2013: 0.05 -2014: 0.05 -2015: 0.05 -2016: 0.05 -2017: 0.05 -2018: 0.05 -2019: 0.05 -_Valid Range:_ min = 0 and max = 1 -_Out-of-Range Action:_ error +#### `CR_MinimumTax_hc` +_Description:_ If greater than zero, this decimal fraction reduces the portion of the previous year minimum tax credit that can be claimed. +_Notes:_ Credit claimed will be (1-Haircut)*PreviousYearMinimumTaxCredit. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ False +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ +2013: 0.0 +2014: 0.0 +2015: 0.0 +2016: 0.0 +2017: 0.0 +2018: 0.0 +2019: 0.0 +_Valid Range:_ min = 0 and max = 1 +_Out-of-Range Action:_ error -### Other Dependent Tax Credit +#### `CR_AmOppRefundable_hc` +_Description:_ If greater than zero, this decimal fraction reduces the portion of the refundable American Opportunity credit that can be claimed. +_Notes:_ Credit claimed will be (1-Haircut)*RefundablePortionOfAmericanOpportunityCredit. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ False +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ +2013: 0.0 +2014: 0.0 +2015: 0.0 +2016: 0.0 +2017: 0.0 +2018: 0.0 +2019: 0.0 +_Valid Range:_ min = 0 and max = 1 +_Out-of-Range Action:_ error -#### `ODC_c` -_Description:_ This nonrefundable credit is applied to non-child dependents and phases out along with the CTC amount. -_Notes:_ Became current-law policy with passage of TCJA -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ False -_Value Type:_ float -_Known Values:_ -2013: 0.0 -2014: 0.0 -2015: 0.0 -2016: 0.0 -2017: 0.0 -2018: 500.0 -2019: 500.0 -2020: 500.0 -2021: 500.0 -2022: 500.0 -2023: 500.0 -2024: 500.0 -2025: 500.0 -2026: 0.0 -_Valid Range:_ min = 0 and max = 9e+99 -_Out-of-Range Action:_ error - -#### `ODC_refundable` -_Description:_ If true, the other dependent tax credit is made fully refundable. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ bool -_Known Values:_ -2013: False -2014: False -2015: False -2016: False -2017: False -2018: False -2019: False -_Valid Range:_ min = False and max = True -_Out-of-Range Action:_ error -## Itemized Deductions +#### `CR_AmOppNonRefundable_hc` +_Description:_ If greater than zero, this decimal fraction reduces the portion of the nonrefundable American Opportunity credit that can be claimed. +_Notes:_ Credit claimed will be (1-Haircut)*NonRefundablePortionOfAmericanOpportunityCredit. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ False +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ +2013: 0.0 +2014: 0.0 +2015: 0.0 +2016: 0.0 +2017: 0.0 +2018: 0.0 +2019: 0.0 +_Valid Range:_ min = 0 and max = 1 +_Out-of-Range Action:_ error -### Casualty -#### `ID_Casualty_frt` -_Description:_ Taxpayers are eligible to deduct the portion of their gross casualty losses exceeding this fraction of AGI. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ False -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ float -_Known Values:_ -2013: 0.1 -2014: 0.1 -2015: 0.1 -2016: 0.1 -2017: 0.1 -2018: 0.1 -2019: 0.1 -_Valid Range:_ min = 0 and max = 1 -_Out-of-Range Action:_ error - - -#### `ID_Casualty_hc` -_Description:_ This decimal fraction can be applied to limit the amount of casualty expense deduction allowed. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ False -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ float -_Known Values:_ -2013: 0.0 -2014: 0.0 -2015: 0.0 -2016: 0.0 -2017: 0.0 -2018: 1.0 -2019: 1.0 -2020: 1.0 -2021: 1.0 -2022: 1.0 -2023: 1.0 -2024: 1.0 -2025: 1.0 -2026: 0.0 -_Valid Range:_ min = 0 and max = 1 -_Out-of-Range Action:_ error - - -#### `ID_Casualty_c` -_Description:_ The amount of casualty expense deduction is limited to this dollar amount. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ False -_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ True -_Value Type:_ float -_Known Values:_ - for: [single, mjoint, mseparate, headhh, widow] -2013: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2014: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2015: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2016: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2017: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2018: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2019: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -_Valid Range:_ min = 0 and max = 9e+99 -_Out-of-Range Action:_ error +#### `CR_SchR_hc` +_Description:_ If greater than zero, this decimal fraction reduces the portion of Schedule R credit that can be claimed. +_Notes:_ Credit claimed will be (1-Haircut)*ScheduleRCredit +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ False +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ +2013: 0.0 +2014: 0.0 +2015: 0.0 +2016: 0.0 +2017: 0.0 +2018: 0.0 +2019: 0.0 +_Valid Range:_ min = 0 and max = 1 +_Out-of-Range Action:_ error -### Ceiling On The Amount Of Itemized Deductions Allowed +#### `CR_OtherCredits_hc` +_Description:_ If greater than zero, this decimal fraction reduces the portion of other credit that can be claimed. +_Notes:_ Credit claimed will be (1-Haircut)*OtherCredits. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ False +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ +2013: 0.0 +2014: 0.0 +2015: 0.0 +2016: 0.0 +2017: 0.0 +2018: 0.0 +2019: 0.0 +_Valid Range:_ min = 0 and max = 1 +_Out-of-Range Action:_ error -#### `ID_c` -_Description:_ The amount of itemized deductions is limited to this dollar amount. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ True -_Value Type:_ float -_Known Values:_ - for: [single, mjoint, mseparate, headhh, widow] -2013: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2014: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2015: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2016: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2017: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2018: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2019: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -_Valid Range:_ min = 0 and max = 9e+99 -_Out-of-Range Action:_ error - - -#### `ID_AmountCap_rt` -_Description:_ The gross allowable amount of specified itemized deductions is capped at this percent of AGI. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ float -_Known Values:_ -2013: 9e+99 -2014: 9e+99 -2015: 9e+99 -2016: 9e+99 -2017: 9e+99 -2018: 9e+99 -2019: 9e+99 -_Valid Range:_ min = 0 and max = 9e+99 -_Out-of-Range Action:_ error - - -#### `ID_AmountCap_Switch` -_Description:_ The cap on itemized deduction benefits applies to the benefits derived from the itemized deductions specified with this parameter. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ bool -_Known Values:_ - for: [med, sltx, retx, cas, misc, int, char] -2013: [True, True, True, True, True, True, True] -2014: [True, True, True, True, True, True, True] -2015: [True, True, True, True, True, True, True] -2016: [True, True, True, True, True, True, True] -2017: [True, True, True, True, True, True, True] -2018: [True, True, True, True, True, True, True] -2019: [True, True, True, True, True, True, True] -_Valid Range:_ min = False and max = True -_Out-of-Range Action:_ error +#### `CR_Education_hc` +_Description:_ If greater than zero, this decimal fraction reduces the portion of education credits that can be claimed. +_Notes:_ Credit claimed will be (1-Haircut)*EducationCredits. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ False +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ +2013: 0.0 +2014: 0.0 +2015: 0.0 +2016: 0.0 +2017: 0.0 +2018: 0.0 +2019: 0.0 +_Valid Range:_ min = 0 and max = 1 +_Out-of-Range Action:_ error -### Ceiling On The Benefit Of Itemized Deductions As A Percent Of Deductible Expenses -#### `ID_BenefitCap_rt` -_Description:_ The benefit from specified itemized deductions is capped at this percent of the total deductible expenses. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ float -_Known Values:_ -2013: 1.0 -2014: 1.0 -2015: 1.0 -2016: 1.0 -2017: 1.0 -2018: 1.0 -2019: 1.0 -_Valid Range:_ min = 0 and max = 1 -_Out-of-Range Action:_ error - - -#### `ID_BenefitCap_Switch` -_Description:_ The cap on itemized deduction benefits applies to the benefits derived from the itemized deductions specified with this parameter. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ bool -_Known Values:_ - for: [med, sltx, retx, cas, misc, int, char] -2013: [True, True, True, True, True, True, True] -2014: [True, True, True, True, True, True, True] -2015: [True, True, True, True, True, True, True] -2016: [True, True, True, True, True, True, True] -2017: [True, True, True, True, True, True, True] -2018: [True, True, True, True, True, True, True] -2019: [True, True, True, True, True, True, True] -_Valid Range:_ min = False and max = True -_Out-of-Range Action:_ error +### Personal Nonrefundable Credit +#### `II_credit_nr` +_Description:_ This credit amount is not refundable and is phased out based on AGI. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ True +_Value Type:_ float +_Known Values:_ + for: [single, mjoint, mseparate, headhh, widow] +2013: [0.0, 0.0, 0.0, 0.0, 0.0] +2014: [0.0, 0.0, 0.0, 0.0, 0.0] +2015: [0.0, 0.0, 0.0, 0.0, 0.0] +2016: [0.0, 0.0, 0.0, 0.0, 0.0] +2017: [0.0, 0.0, 0.0, 0.0, 0.0] +2018: [0.0, 0.0, 0.0, 0.0, 0.0] +2019: [0.0, 0.0, 0.0, 0.0, 0.0] +_Valid Range:_ min = 0 and max = 9e+99 +_Out-of-Range Action:_ error -### Charity -#### `ID_Charity_crt_all` -_Description:_ The total deduction for charity is capped at this fraction of AGI. -_Notes:_ When using PUF data, raising this parameter value may produce unexpected results because in PUF data the variables e19800 and e20100 are already capped. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ float -_Known Values:_ -2013: 0.5 -2014: 0.5 -2015: 0.5 -2016: 0.5 -2017: 0.5 -2018: 0.6 -2019: 0.6 -2020: 1.0 -2021: 0.6 -2022: 0.6 -2023: 0.6 -2024: 0.6 -2025: 0.6 -2026: 0.5 -_Valid Range:_ min = 0 and max = 1.0 -_Out-of-Range Action:_ warn - - -#### `ID_Charity_crt_noncash` -_Description:_ The deduction for noncash charity contributions is capped at this fraction of AGI. -_Notes:_ When using PUF data, raising this parameter value may produce unexpected results because in PUF data the variables e19800 and e20100 are already capped. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ float -_Known Values:_ -2013: 0.3 -2014: 0.3 -2015: 0.3 -2016: 0.3 -2017: 0.3 -2018: 0.3 -2019: 0.3 -_Valid Range:_ min = 0 and max = 0.3 -_Out-of-Range Action:_ warn - - -#### `ID_Charity_frt` -_Description:_ Taxpayers are eligible to deduct the portion of their charitable expense exceeding this fraction of AGI. -_Notes:_ This parameter allows for implementation of Option 52 from https://www.cbo.gov/sites/default/files/cbofiles/attachments/49638-BudgetOptions.pdf. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ float -_Known Values:_ -2013: 0.0 -2014: 0.0 -2015: 0.0 -2016: 0.0 -2017: 0.0 -2018: 0.0 -2019: 0.0 -_Valid Range:_ min = 0 and max = 1 -_Out-of-Range Action:_ error - - -#### `ID_Charity_hc` -_Description:_ This decimal fraction can be applied to limit the amount of charity expense deduction allowed. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ float -_Known Values:_ -2013: 0.0 -2014: 0.0 -2015: 0.0 -2016: 0.0 -2017: 0.0 -2018: 0.0 -2019: 0.0 -_Valid Range:_ min = 0 and max = 1 -_Out-of-Range Action:_ error - - -#### `ID_Charity_c` -_Description:_ The amount of charity expense deduction is limited to this dollar amount. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ True -_Value Type:_ float -_Known Values:_ - for: [single, mjoint, mseparate, headhh, widow] -2013: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2014: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2015: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2016: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2017: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2018: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2019: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -_Valid Range:_ min = 0 and max = 9e+99 -_Out-of-Range Action:_ error - - -#### `ID_Charity_f` -_Description:_ Only charitable giving in excess of this dollar amount is eligible for a deduction. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ float -_Known Values:_ - for: [single, mjoint, mseparate, headhh, widow] -2013: [0.0, 0.0, 0.0, 0.0, 0.0] -2014: [0.0, 0.0, 0.0, 0.0, 0.0] -2015: [0.0, 0.0, 0.0, 0.0, 0.0] -2016: [0.0, 0.0, 0.0, 0.0, 0.0] -2017: [0.0, 0.0, 0.0, 0.0, 0.0] -2018: [0.0, 0.0, 0.0, 0.0, 0.0] -2019: [0.0, 0.0, 0.0, 0.0, 0.0] -_Valid Range:_ min = 0 and max = 9e+99 -_Out-of-Range Action:_ error +#### `II_credit_nr_ps` +_Description:_ The personal nonrefundable credit amount will be reduced for taxpayers with AGI higher than this threshold level. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ True +_Value Type:_ float +_Known Values:_ + for: [single, mjoint, mseparate, headhh, widow] +2013: [0.0, 0.0, 0.0, 0.0, 0.0] +2014: [0.0, 0.0, 0.0, 0.0, 0.0] +2015: [0.0, 0.0, 0.0, 0.0, 0.0] +2016: [0.0, 0.0, 0.0, 0.0, 0.0] +2017: [0.0, 0.0, 0.0, 0.0, 0.0] +2018: [0.0, 0.0, 0.0, 0.0, 0.0] +2019: [0.0, 0.0, 0.0, 0.0, 0.0] +_Valid Range:_ min = 0 and max = 9e+99 +_Out-of-Range Action:_ error -### Interest Paid +#### `II_credit_nr_prt` +_Description:_ The personal nonrefundable credit amount will be reduced at this rate for each dollar of AGI exceeding the II_credit_nr_ps threshold. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ +2013: 0.0 +2014: 0.0 +2015: 0.0 +2016: 0.0 +2017: 0.0 +2018: 0.0 +2019: 0.0 +_Valid Range:_ min = 0 and max = 1 +_Out-of-Range Action:_ error -#### `ID_InterestPaid_hc` -_Description:_ This decimal fraction can be applied to limit the amount of interest paid deduction allowed. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ float -_Known Values:_ -2013: 0.0 -2014: 0.0 -2015: 0.0 -2016: 0.0 -2017: 0.0 -2018: 0.0 -2019: 0.0 -_Valid Range:_ min = 0 and max = 1 -_Out-of-Range Action:_ error - - -#### `ID_InterestPaid_c` -_Description:_ The amount of interest paid deduction is limited to this dollar amount. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ True -_Value Type:_ float -_Known Values:_ - for: [single, mjoint, mseparate, headhh, widow] -2013: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2014: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2015: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2016: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2017: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2018: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2019: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -_Valid Range:_ min = 0 and max = 9e+99 -_Out-of-Range Action:_ error +## Child/Dependent Credits -### Itemized Deduction Limitation +### Additional Child Tax Credit -#### `ID_ps` -_Description:_ The itemized deductions will be reduced for taxpayers with AGI higher than this level. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ True -_Value Type:_ float -_Known Values:_ - for: [single, mjoint, mseparate, headhh, widow] -2013: [250000.0, 300000.0, 150000.0, 275000.0, 300000.0] -2014: [254200.0, 305050.0, 152525.0, 279650.0, 305050.0] -2015: [258250.0, 309900.0, 154950.0, 284050.0, 309900.0] -2016: [259400.0, 311300.0, 155650.0, 285350.0, 311300.0] -2017: [261500.0, 313800.0, 156900.0, 287650.0, 313800.0] -2018: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2019: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2020: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2021: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2022: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2023: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2024: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2025: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2026: [302907.0, 363489.0, 181744.0, 333198.0, 363489.0] -_Valid Range:_ min = 0 and max = 9e+99 -_Out-of-Range Action:_ error - - -#### `ID_prt` -_Description:_ Taxpayers will not be eligible to deduct the full amount of itemized deduction if their AGI is above the phaseout start. The deductible portion would be decreased at this rate for each dollar exceeding the start. -_Notes:_ This phaseout rate cannot be lower than 0.03 for each dollar, due to limited data on non-itemizers. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ float -_Known Values:_ -2013: 0.03 -2014: 0.03 -2015: 0.03 -2016: 0.03 -2017: 0.03 -2018: 0.0 -2019: 0.0 -2020: 0.0 -2021: 0.0 -2022: 0.0 -2023: 0.0 -2024: 0.0 -2025: 0.0 -2026: 0.03 -_Valid Range:_ min = 0 and max = 1 -_Out-of-Range Action:_ error - - -#### `ID_crt` -_Description:_ The phaseout amount is capped at this fraction of the original total deduction. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ float -_Known Values:_ -2013: 0.8 -2014: 0.8 -2015: 0.8 -2016: 0.8 -2017: 0.8 -2018: 1.0 -2019: 1.0 -2020: 1.0 -2021: 1.0 -2022: 1.0 -2023: 1.0 -2024: 1.0 -2025: 1.0 -2026: 0.8 -_Valid Range:_ min = 0 and max = 1 -_Out-of-Range Action:_ error +#### `ACTC_c` +_Description:_ This refundable credit is applied to child dependents and phases out exactly like the CTC amount. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ +2013: 1000.0 +2014: 1000.0 +2015: 1000.0 +2016: 1000.0 +2017: 1000.0 +2018: 1400.0 +2019: 1400.0 +2020: 1400.0 +2021: 1400.0 +2022: 1500.0 +2023: 1600.0 +2024: 1600.0 +2025: 1600.0 +2026: 1000.0 +_Valid Range:_ min = 0 and max = CTC_c +_Out-of-Range Action:_ error -### Medical Expenses +#### `ACTC_rt` +_Description:_ This is the fraction of earnings used in calculating the ACTC, which is a partially refundable credit that supplements the CTC for some taxpayers. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ +2013: 0.15 +2014: 0.15 +2015: 0.15 +2016: 0.15 +2017: 0.15 +2018: 0.15 +2019: 0.15 +_Valid Range:_ min = 0 and max = 1 +_Out-of-Range Action:_ error -#### `ID_Medical_frt` -_Description:_ Taxpayers are eligible to deduct the portion of their medical expenses exceeding this fraction of AGI. -_Notes:_ When using PUF data, lowering this parameter value may produce unexpected results because PUF e17500 variable is zero below the floor. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ float -_Known Values:_ -2013: 0.1 -2014: 0.1 -2015: 0.1 -2016: 0.1 -2017: 0.075 -2018: 0.075 -2019: 0.075 -2020: 0.075 -2021: 0.075 -2022: 0.075 -2023: 0.075 -2024: 0.075 -2025: 0.075 -2026: 0.075 -_Valid Range:_ min = 0.075 and max = 0.1 -_Out-of-Range Action:_ warn - - -#### `ID_Medical_frt_add4aged` -_Description:_ Elderly taxpayers have this fraction added to the value of the regular floor rate for deductible medical expenses. This fraction was -0.025 from 2013 to 2016, but that was temporary and it changed to zero beginning in 2017. -_Notes:_ When using PUF data, changing this parameter value may produce unexpected results because PUF e17500 variable is zero below the floor. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ float -_Known Values:_ -2013: -0.025 -2014: -0.025 -2015: -0.025 -2016: -0.025 -2017: 0.0 -2018: 0.0 -2019: 0.0 -_Valid Range:_ min = -0.025 and max = 0.0 -_Out-of-Range Action:_ warn - - -#### `ID_Medical_hc` -_Description:_ This decimal fraction can be applied to limit the amount of medical expense deduction allowed. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ float -_Known Values:_ -2013: 0.0 -2014: 0.0 -2015: 0.0 -2016: 0.0 -2017: 0.0 -2018: 0.0 -2019: 0.0 -_Valid Range:_ min = 0 and max = 1 -_Out-of-Range Action:_ error - - -#### `ID_Medical_c` -_Description:_ The amount of medical expense deduction is limited to this dollar amount. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ True -_Value Type:_ float -_Known Values:_ - for: [single, mjoint, mseparate, headhh, widow] -2013: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2014: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2015: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2016: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2017: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2018: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2019: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -_Valid Range:_ min = 0 and max = 9e+99 -_Out-of-Range Action:_ error +#### `ACTC_rt_bonus_under6family` +_Description:_ For families with qualifying children under 6 years old, this bonus rate is added to the fraction of earnings (additional child tax credit rate) used in calculating the ACTC. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ +2013: 0.0 +2014: 0.0 +2015: 0.0 +2016: 0.0 +2017: 0.0 +2018: 0.0 +2019: 0.0 +_Valid Range:_ min = 0 and max = 1 +_Out-of-Range Action:_ error -### Miscellaneous -#### `ID_Miscellaneous_frt` -_Description:_ Taxpayers are eligible to deduct the portion of their miscellaneous expense exceeding this fraction of AGI. -_Notes:_ When using PUF data, lowering this parameter value may produce unexpected results because in PUF data the variable e20400 is zero below the floor. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ float -_Known Values:_ -2013: 0.02 -2014: 0.02 -2015: 0.02 -2016: 0.02 -2017: 0.02 -2018: 0.02 -2019: 0.02 -_Valid Range:_ min = 0.02 and max = 1 -_Out-of-Range Action:_ warn - - -#### `ID_Miscellaneous_hc` -_Description:_ This decimal fraction can be applied to limit the amount of miscellaneous expense deduction allowed. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ float -_Known Values:_ -2013: 0.0 -2014: 0.0 -2015: 0.0 -2016: 0.0 -2017: 0.0 -2018: 1.0 -2019: 1.0 -2020: 1.0 -2021: 1.0 -2022: 1.0 -2023: 1.0 -2024: 1.0 -2025: 1.0 -2026: 0.0 -_Valid Range:_ min = 0 and max = 1 -_Out-of-Range Action:_ error - - -#### `ID_Miscellaneous_c` -_Description:_ The amount of miscellaneous expense deduction is limited to this dollar amount. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ True -_Value Type:_ float -_Known Values:_ - for: [single, mjoint, mseparate, headhh, widow] -2013: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2014: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2015: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2016: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2017: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2018: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2019: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -_Valid Range:_ min = 0 and max = 9e+99 -_Out-of-Range Action:_ error +#### `ACTC_Income_thd` +_Description:_ The portion of earned income below this threshold does not count as base for the Additional Child Tax Credit. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ +2013: 3000.0 +2014: 3000.0 +2015: 3000.0 +2016: 3000.0 +2017: 3000.0 +2018: 2500.0 +2019: 2500.0 +2020: 2500.0 +2021: 2500.0 +2022: 2500.0 +2023: 2500.0 +2024: 2500.0 +2025: 2500.0 +2026: 3000.0 +_Valid Range:_ min = 0 and max = 9e+99 +_Out-of-Range Action:_ error -### State And Local Income And Sales Taxes +#### `ACTC_ChildNum` +_Description:_ Families with this number of qualified children or more may qualify for a different formula to calculate the Additional Child Tax Credit, which is a partially refundable credit that supplements the Child Tax Credit for some taxpayers. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ int +_Known Values:_ +2013: 3 +2014: 3 +2015: 3 +2016: 3 +2017: 3 +2018: 3 +2019: 3 +_Valid Range:_ min = 0 and max = 99 +_Out-of-Range Action:_ error -#### `ID_StateLocalTax_hc` -_Description:_ This decimal fraction reduces the state and local income and sales tax deduction. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ float -_Known Values:_ -2013: 0.0 -2014: 0.0 -2015: 0.0 -2016: 0.0 -2017: 0.0 -2018: 0.0 -2019: 0.0 -_Valid Range:_ min = 0 and max = 1 -_Out-of-Range Action:_ error - - -#### `ID_StateLocalTax_crt` -_Description:_ The total deduction for state and local taxes is capped at this fraction of AGI. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ float -_Known Values:_ -2013: 9e+99 -2014: 9e+99 -2015: 9e+99 -2016: 9e+99 -2017: 9e+99 -2018: 9e+99 -2019: 9e+99 -_Valid Range:_ min = 0 and max = 9e+99 -_Out-of-Range Action:_ error - - -#### `ID_StateLocalTax_c` -_Description:_ The amount of state and local income and sales taxes deduction is limited to this dollar amount. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ True -_Value Type:_ float -_Known Values:_ - for: [single, mjoint, mseparate, headhh, widow] -2013: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2014: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2015: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2016: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2017: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2018: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2019: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -_Valid Range:_ min = 0 and max = 9e+99 -_Out-of-Range Action:_ error +### Child Tax Credit -### State And Local Taxes And Real Estate Taxes +#### `CTC_c` +_Description:_ The maximum nonrefundable credit allowed for each child. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ +2013: 1000.0 +2014: 1000.0 +2015: 1000.0 +2016: 1000.0 +2017: 1000.0 +2018: 2000.0 +2019: 2000.0 +2020: 2000.0 +2021: 2000.0 +2022: 2000.0 +2023: 2000.0 +2024: 2000.0 +2025: 2000.0 +2026: 1000.0 +_Valid Range:_ min = 0 and max = 9e+99 +_Out-of-Range Action:_ error -#### `ID_AllTaxes_hc` -_Description:_ This decimal fraction reduces all state and local taxes paid eligible to deduct in itemized deduction. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ float -_Known Values:_ -2013: 0.0 -2014: 0.0 -2015: 0.0 -2016: 0.0 -2017: 0.0 -2018: 0.0 -2019: 0.0 -_Valid Range:_ min = 0 and max = 1 -_Out-of-Range Action:_ error - - -#### `ID_AllTaxes_c` -_Description:_ The amount of state and local income, sales and real estate tax deductions is limited to this dollar amount. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ False -_Value Type:_ float -_Known Values:_ - for: [single, mjoint, mseparate, headhh, widow] -2013: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2014: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2015: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2016: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2017: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2018: [10000.0, 10000.0, 5000.0, 10000.0, 10000.0] -2019: [10000.0, 10000.0, 5000.0, 10000.0, 10000.0] -2020: [10000.0, 10000.0, 5000.0, 10000.0, 10000.0] -2021: [10000.0, 10000.0, 5000.0, 10000.0, 10000.0] -2022: [10000.0, 10000.0, 5000.0, 10000.0, 10000.0] -2023: [10000.0, 10000.0, 5000.0, 10000.0, 10000.0] -2024: [10000.0, 10000.0, 5000.0, 10000.0, 10000.0] -2025: [10000.0, 10000.0, 5000.0, 10000.0, 10000.0] -2026: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -_Valid Range:_ min = 0 and max = 9e+99 -_Out-of-Range Action:_ error +#### `CTC_c_under6_bonus` +_Description:_ The maximum amount of child tax credit allowed for each child is increased by this amount for qualifying children under 6 years old. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ +2013: 0.0 +2014: 0.0 +2015: 0.0 +2016: 0.0 +2017: 0.0 +2018: 0.0 +2019: 0.0 +_Valid Range:_ min = 0 and max = 9e+99 +_Out-of-Range Action:_ error -### State, Local, And Foreign Real Estate Taxes -#### `ID_RealEstate_hc` -_Description:_ This decimal fraction reduces real estate taxes paid eligible to deduct in itemized deduction. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ float -_Known Values:_ -2013: 0.0 -2014: 0.0 -2015: 0.0 -2016: 0.0 -2017: 0.0 -2018: 0.0 -2019: 0.0 -_Valid Range:_ min = 0 and max = 1 -_Out-of-Range Action:_ error - - -#### `ID_RealEstate_crt` -_Description:_ The total deduction for all real estate taxes is capped at this fraction of AGI. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ float -_Known Values:_ -2013: 9e+99 -2014: 9e+99 -2015: 9e+99 -2016: 9e+99 -2017: 9e+99 -2018: 9e+99 -2019: 9e+99 -_Valid Range:_ min = 0 and max = 9e+99 -_Out-of-Range Action:_ error - - -#### `ID_RealEstate_c` -_Description:_ The amount of real estate taxes deduction is limited to this dollar amount. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ True -_Value Type:_ float -_Known Values:_ - for: [single, mjoint, mseparate, headhh, widow] -2013: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2014: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2015: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2016: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2017: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2018: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2019: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -_Valid Range:_ min = 0 and max = 9e+99 -_Out-of-Range Action:_ error +#### `CTC_include17` +_Description:_ If true, children eligible for the child tax credit include those of age 17. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ bool +_Known Values:_ +2013: False +2014: False +2015: False +2016: False +2017: False +2018: False +2019: False +_Valid Range:_ min = False and max = True +_Out-of-Range Action:_ error -### Surtax On Itemized Deduction Benefits Above An AGI Threshold +#### `CTC_is_refundable` +_Description:_ If true, the child tax credit is made fully refundable. +_Notes:_ If true, the Additional Child Tax Credit is not used. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ bool +_Known Values:_ +2013: False +2014: False +2015: False +2016: False +2017: False +2018: False +2019: False +_Valid Range:_ min = False and max = True +_Out-of-Range Action:_ error -#### `ID_BenefitSurtax_trt` -_Description:_ The benefit from specified itemized deductions exceeding the credit is taxed at this rate. A surtax rate of 1 strictly limits the benefit from specified itemized deductions to the specified credit. In http://www.nber.org/papers/w16921, Feldstein, Feenberg, and MacGuineas propose a credit of 2% of AGI against a 100% tax rate; in their proposal, however, a broader set of tax benefits, including the employer provided health exclusion, would be taxed. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ float -_Known Values:_ -2013: 0.0 -2014: 0.0 -2015: 0.0 -2016: 0.0 -2017: 0.0 -2018: 0.0 -2019: 0.0 -_Valid Range:_ min = 0 and max = 1 -_Out-of-Range Action:_ error - - -#### `ID_BenefitSurtax_crt` -_Description:_ The surtax on specified itemized deductions applies to benefits in excess of this fraction of AGI. In http://www.nber.org/papers/w16921, Feldstein, Feenberg, and MacGuineas propose a credit of 2% of AGI against a 100% tax rate; in their proposal, however, a broader set of tax benefits, including the employer provided health exclusion, would be taxed. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ float -_Known Values:_ -2013: 1.0 -2014: 1.0 -2015: 1.0 -2016: 1.0 -2017: 1.0 -2018: 1.0 -2019: 1.0 -_Valid Range:_ min = 0 and max = 1 -_Out-of-Range Action:_ error - - -#### `ID_BenefitSurtax_em` -_Description:_ This amount is subtracted from itemized deduction benefits in the calculation of the itemized deduction benefit surtax. With ID_BenefitSurtax_crt set to 0.0 and ID_BenefitSurtax_trt set to 1.0, this amount serves as a dollar limit on the value of itemized deductions. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ True -_Value Type:_ float -_Known Values:_ - for: [single, mjoint, mseparate, headhh, widow] -2013: [0.0, 0.0, 0.0, 0.0, 0.0] -2014: [0.0, 0.0, 0.0, 0.0, 0.0] -2015: [0.0, 0.0, 0.0, 0.0, 0.0] -2016: [0.0, 0.0, 0.0, 0.0, 0.0] -2017: [0.0, 0.0, 0.0, 0.0, 0.0] -2018: [0.0, 0.0, 0.0, 0.0, 0.0] -2019: [0.0, 0.0, 0.0, 0.0, 0.0] -_Valid Range:_ min = 0 and max = 9e+99 -_Out-of-Range Action:_ error - - -#### `ID_BenefitSurtax_Switch` -_Description:_ The surtax on itemized deduction benefits applies to the benefits derived from the itemized deductions specified with this parameter. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ bool -_Known Values:_ - for: [med, sltx, retx, cas, misc, int, char] -2013: [True, True, True, True, True, True, True] -2014: [True, True, True, True, True, True, True] -2015: [True, True, True, True, True, True, True] -2016: [True, True, True, True, True, True, True] -2017: [True, True, True, True, True, True, True] -2018: [True, True, True, True, True, True, True] -2019: [True, True, True, True, True, True, True] -_Valid Range:_ min = False and max = True -_Out-of-Range Action:_ error +#### `CTC_ps` +_Description:_ Child tax credit begins to decrease when MAGI is above this level; read descriptions of the dependent credit amounts for how they phase out when MAGI is above this level. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ + for: [single, mjoint, mseparate, headhh, widow] +2013: [75000.0, 110000.0, 55000.0, 75000.0, 75000.0] +2014: [75000.0, 110000.0, 55000.0, 75000.0, 75000.0] +2015: [75000.0, 110000.0, 55000.0, 75000.0, 75000.0] +2016: [75000.0, 110000.0, 55000.0, 75000.0, 75000.0] +2017: [75000.0, 110000.0, 55000.0, 75000.0, 75000.0] +2018: [200000.0, 400000.0, 200000.0, 200000.0, 400000.0] +2019: [200000.0, 400000.0, 200000.0, 200000.0, 400000.0] +2020: [200000.0, 400000.0, 200000.0, 200000.0, 400000.0] +2021: [200000.0, 400000.0, 200000.0, 200000.0, 400000.0] +2022: [200000.0, 400000.0, 200000.0, 200000.0, 400000.0] +2023: [200000.0, 400000.0, 200000.0, 200000.0, 400000.0] +2024: [200000.0, 400000.0, 200000.0, 200000.0, 400000.0] +2025: [200000.0, 400000.0, 200000.0, 200000.0, 400000.0] +2026: [75000.0, 110000.0, 55000.0, 75000.0, 75000.0] +_Valid Range:_ min = 0 and max = 9e+99 +_Out-of-Range Action:_ error -## Capital Gains And Dividends -### AMT - Long Term Capital Gains And Qualified Dividends +#### `CTC_prt` +_Description:_ The amount of the credit starts to decrease at this rate if MAGI is higher than child tax credit phaseout start. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ +2013: 0.05 +2014: 0.05 +2015: 0.05 +2016: 0.05 +2017: 0.05 +2018: 0.05 +2019: 0.05 +_Valid Range:_ min = 0 and max = 1 +_Out-of-Range Action:_ error -#### `AMT_CG_rt1` -_Description:_ Capital gain and qualified dividends (stacked on top of regular income) below threshold 1 are taxed at this rate. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ float -_Known Values:_ -2013: 0.0 -2014: 0.0 -2015: 0.0 -2016: 0.0 -2017: 0.0 -2018: 0.0 -2019: 0.0 -_Valid Range:_ min = 0 and max = 1 -_Out-of-Range Action:_ error - - -#### `AMT_CG_brk1` -_Description:_ The gains and dividends, stacked last, of AMT taxable income below this are taxed at AMT capital gain rate 1. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ True -_Value Type:_ float -_Known Values:_ - for: [single, mjoint, mseparate, headhh, widow] -2013: [36250.0, 72500.0, 36250.0, 48600.0, 72500.0] -2014: [36900.0, 73800.0, 36900.0, 49400.0, 73800.0] -2015: [37450.0, 74900.0, 37450.0, 50200.0, 74900.0] -2016: [37650.0, 75300.0, 37650.0, 50400.0, 75300.0] -2017: [37950.0, 75900.0, 37950.0, 50800.0, 75900.0] -2018: [38600.0, 77200.0, 38600.0, 51700.0, 77200.0] -2019: [39375.0, 78750.0, 39375.0, 52750.0, 78750.0] -_Valid Range:_ min = 0 and max = AMT_CG_brk2 -_Out-of-Range Action:_ error - - -#### `AMT_CG_rt2` -_Description:_ Capital gain and qualified dividend (stacked on top of regular income) below threshold 2 and above threshold 1 are taxed at this rate. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ float -_Known Values:_ -2013: 0.15 -2014: 0.15 -2015: 0.15 -2016: 0.15 -2017: 0.15 -2018: 0.15 -2019: 0.15 -_Valid Range:_ min = 0 and max = 1 -_Out-of-Range Action:_ error - - -#### `AMT_CG_brk2` -_Description:_ The gains and dividends, stacked last, of AMT taxable income below this threshold and above bracket 1 are taxed at AMT capital gain rate 2. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ True -_Value Type:_ float -_Known Values:_ - for: [single, mjoint, mseparate, headhh, widow] -2013: [400000.0, 450000.0, 225000.0, 425000.0, 450000.0] -2014: [406750.0, 457600.0, 228800.0, 432200.0, 457600.0] -2015: [413200.0, 464850.0, 232425.0, 439000.0, 464850.0] -2016: [415050.0, 466950.0, 233475.0, 441000.0, 466950.0] -2017: [418400.0, 470700.0, 235350.0, 444550.0, 470700.0] -2018: [425800.0, 479000.0, 239500.0, 452400.0, 479000.0] -2019: [434550.0, 488850.0, 244425.0, 461700.0, 488850.0] -_Valid Range:_ min = AMT_CG_brk1 and max = AMT_CG_brk3 -_Out-of-Range Action:_ error - - -#### `AMT_CG_rt3` -_Description:_ The capital gain and qualified dividend (stacked on top of regular income) above threshold 2 and below threshold 3 are taxed at this rate. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ float -_Known Values:_ -2013: 0.2 -2014: 0.2 -2015: 0.2 -2016: 0.2 -2017: 0.2 -2018: 0.2 -2019: 0.2 -_Valid Range:_ min = 0 and max = 1 -_Out-of-Range Action:_ error - - -#### `AMT_CG_brk3` -_Description:_ The gains and dividends, stacked last, of AMT taxable income below this and above bracket 2 are taxed at capital gain rate 3; above thisthey are taxed at AMT capital gain rate 4. Default value is essentially infinity. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ True -_Value Type:_ float -_Known Values:_ - for: [single, mjoint, mseparate, headhh, widow] -2013: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2014: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2015: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2016: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2017: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2018: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2019: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -_Valid Range:_ min = AMT_CG_brk2 and max = 9e+99 -_Out-of-Range Action:_ error - - -#### `AMT_CG_rt4` -_Description:_ The capital gain and dividends (stacked on top of regular income) that are above threshold 3 are taxed at this rate. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ False -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ float -_Known Values:_ -2013: 1.0 -2014: 1.0 -2015: 1.0 -2016: 1.0 -2017: 1.0 -2018: 1.0 -2019: 1.0 -_Valid Range:_ min = 0 and max = 1 -_Out-of-Range Action:_ error +### Other Dependent Tax Credit -### Regular - Long Term Capital Gains And Qualified Dividends +#### `ODC_is_refundable` +_Description:_ If true, the other dependents tax credit is made fully refundable. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ bool +_Known Values:_ +2013: False +2014: False +2015: False +2016: False +2017: False +2018: False +2019: False +_Valid Range:_ min = False and max = True +_Out-of-Range Action:_ error -#### `Capital_loss_limitation` -_Description:_ The amount of capital loss deductions is limited to this dollar amount. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ False -_Value Type:_ float -_Known Values:_ -2013: 3000.0 -2014: 3000.0 -2015: 3000.0 -2016: 3000.0 -2017: 3000.0 -2018: 3000.0 -2019: 3000.0 -_Valid Range:_ min = 0 and max = 9e+99 -_Out-of-Range Action:_ error - -#### `CG_rt1` -_Description:_ The capital gain and dividends (stacked on top of regular income) that are below threshold 1 are taxed at this rate. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ float -_Known Values:_ -2013: 0.0 -2014: 0.0 -2015: 0.0 -2016: 0.0 -2017: 0.0 -2018: 0.0 -2019: 0.0 -_Valid Range:_ min = 0 and max = 1 -_Out-of-Range Action:_ error - - -#### `CG_brk1` -_Description:_ The gains and dividends (stacked on top of regular income) below this are taxed at capital gain rate 1. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ True -_Value Type:_ float -_Known Values:_ - for: [single, mjoint, mseparate, headhh, widow] -2013: [36250.0, 72500.0, 36250.0, 48600.0, 72500.0] -2014: [36900.0, 73800.0, 36900.0, 49400.0, 73800.0] -2015: [37450.0, 74900.0, 37450.0, 50200.0, 74900.0] -2016: [37650.0, 75300.0, 37650.0, 50400.0, 75300.0] -2017: [37950.0, 75900.0, 37950.0, 50800.0, 75900.0] -2018: [38600.0, 77200.0, 38600.0, 51700.0, 77200.0] -2019: [39375.0, 78750.0, 39375.0, 52750.0, 78750.0] -_Valid Range:_ min = 0 and max = CG_brk2 -_Out-of-Range Action:_ error - - -#### `CG_rt2` -_Description:_ The capital gain and dividends (stacked on top of regular income) that are below threshold 2 and above threshold 1 are taxed at this rate. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ float -_Known Values:_ -2013: 0.15 -2014: 0.15 -2015: 0.15 -2016: 0.15 -2017: 0.15 -2018: 0.15 -2019: 0.15 -_Valid Range:_ min = 0 and max = 1 -_Out-of-Range Action:_ error - - -#### `CG_brk2` -_Description:_ The gains and dividends (stacked on top of regular income) below this and above top of bracket 1 are taxed at capital gain rate 2. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ True -_Value Type:_ float -_Known Values:_ - for: [single, mjoint, mseparate, headhh, widow] -2013: [400000.0, 450000.0, 225000.0, 425000.0, 450000.0] -2014: [406750.0, 457600.0, 228800.0, 432200.0, 457600.0] -2015: [413200.0, 464850.0, 232425.0, 439000.0, 464850.0] -2016: [415050.0, 466950.0, 233475.0, 441000.0, 466950.0] -2017: [418400.0, 470700.0, 235350.0, 444550.0, 470700.0] -2018: [425800.0, 479000.0, 239500.0, 452400.0, 479000.0] -2019: [434550.0, 488850.0, 244425.0, 461700.0, 488850.0] -_Valid Range:_ min = CG_brk1 and max = CG_brk3 -_Out-of-Range Action:_ error - - -#### `CG_rt3` -_Description:_ The capital gain and dividends (stacked on top of regular income) that are above threshold 2 and below threshold 3 are taxed at this rate. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ float -_Known Values:_ -2013: 0.2 -2014: 0.2 -2015: 0.2 -2016: 0.2 -2017: 0.2 -2018: 0.2 -2019: 0.2 -_Valid Range:_ min = 0 and max = 1 -_Out-of-Range Action:_ error - - -#### `CG_brk3` -_Description:_ The gains and dividends (stacked on top of regular income) below this and above top of bracket 2 are taxed at the capital gain rate 3; above this they are taxed at capital gain rate 4. Default value is essentially infinity. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ True -_Value Type:_ float -_Known Values:_ - for: [single, mjoint, mseparate, headhh, widow] -2013: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2014: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2015: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2016: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2017: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2018: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2019: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -_Valid Range:_ min = CG_brk2 and max = 9e+99 -_Out-of-Range Action:_ error - - -#### `CG_rt4` -_Description:_ The capital gain and dividends (stacked on top of regular income) that are above threshold 3 are taxed at this rate. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ float -_Known Values:_ -2013: 1.0 -2014: 1.0 -2015: 1.0 -2016: 1.0 -2017: 1.0 -2018: 1.0 -2019: 1.0 -_Valid Range:_ min = 0 and max = 1 -_Out-of-Range Action:_ error +#### `ODC_c` +_Description:_ This nonrefundable credit is applied to non-child dependents and phases out along with the CTC amount. +_Notes:_ Became current-law policy with passage of TCJA +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ +2013: 0.0 +2014: 0.0 +2015: 0.0 +2016: 0.0 +2017: 0.0 +2018: 500.0 +2019: 500.0 +2020: 500.0 +2021: 500.0 +2022: 500.0 +2023: 500.0 +2024: 500.0 +2025: 500.0 +2026: 0.0 +_Valid Range:_ min = 0 and max = 9e+99 +_Out-of-Range Action:_ error -### Tax All Capital Gains And Dividends The Same As Regular Taxable Income -#### `CG_nodiff` -_Description:_ Specifies whether or not long term capital gains and qualified dividends are taxed like regular taxable income. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ bool -_Known Values:_ -2013: False -2014: False -2015: False -2016: False -2017: False -2018: False -2019: False -_Valid Range:_ min = False and max = True -_Out-of-Range Action:_ error - - -#### `CG_ec` -_Description:_ Positive value used only if long term capital gains and qualified dividends taxed no differently than regular taxable income. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ True -_Value Type:_ float -_Known Values:_ -2013: 0.0 -2014: 0.0 -2015: 0.0 -2016: 0.0 -2017: 0.0 -2018: 0.0 -2019: 0.0 -_Valid Range:_ min = 0 and max = 9e+99 -_Out-of-Range Action:_ error - - -#### `CG_reinvest_ec_rt` -_Description:_ Positive value used only if long term capital gains and qualified dividends taxed no differently than regular taxable income. To limit the exclusion to capital gains and dividends invested within one year, set to statutory exclusion rate times the fraction of capital gains and qualified dividends in excess of the exclusion that are assumed to be reinvested within the year. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ float -_Known Values:_ -2013: 0.0 -2014: 0.0 -2015: 0.0 -2016: 0.0 -2017: 0.0 -2018: 0.0 -2019: 0.0 -_Valid Range:_ min = 0 and max = 1 -_Out-of-Range Action:_ error +## Itemized Deductions +### Casualty -## Personal Income +#### `ID_Casualty_frt` +_Description:_ Taxpayers are eligible to deduct the portion of their gross casualty losses exceeding this fraction of AGI. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ False +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ +2013: 0.1 +2014: 0.1 +2015: 0.1 +2016: 0.1 +2017: 0.1 +2018: 0.1 +2019: 0.1 +_Valid Range:_ min = 0 and max = 1 +_Out-of-Range Action:_ error -### Alternative Minimum Tax -#### `AMT_em` -_Description:_ The amount of AMT taxable income exempted from AMT. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ True -_Value Type:_ float -_Known Values:_ - for: [single, mjoint, mseparate, headhh, widow] -2013: [51900.0, 80800.0, 40400.0, 51900.0, 80800.0] -2014: [52800.0, 82100.0, 41050.0, 52800.0, 82100.0] -2015: [53600.0, 83400.0, 41700.0, 53600.0, 83400.0] -2016: [53900.0, 83800.0, 41900.0, 53900.0, 83800.0] -2017: [54300.0, 84500.0, 42250.0, 54300.0, 84500.0] -2018: [70300.0, 109400.0, 54700.0, 70300.0, 109400.0] -2019: [71700.0, 111700.0, 55850.0, 71700.0, 111700.0] -2020: [72804.18, 113420.18, 56710.09, 72804.18, 113420.18] -2021: [73335.65, 114248.15, 57124.07, 73335.65, 114248.15] -2022: [74032.34, 115333.51, 57666.75, 74032.34, 115333.51] -2023: [75202.05, 117155.78, 58577.88, 75202.05, 117155.78] -2024: [76653.45, 119416.89, 59708.43, 76653.45, 119416.89] -2025: [78186.52, 121805.23, 60902.6, 78186.52, 121805.23] -2026: [62898.0, 97880.0, 48940.0, 62898.0, 97880.0] -_Valid Range:_ min = 0 and max = 9e+99 -_Out-of-Range Action:_ error - - -#### `AMT_prt` -_Description:_ AMT exemption will decrease at this rate for each dollar of AMT taxable income exceeding AMT phaseout start. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ float -_Known Values:_ -2013: 0.25 -2014: 0.25 -2015: 0.25 -2016: 0.25 -2017: 0.25 -2018: 0.25 -2019: 0.25 -_Valid Range:_ min = 0 and max = 1 -_Out-of-Range Action:_ error - - -#### `AMT_em_ps` -_Description:_ AMT exemption starts to decrease when AMT taxable income goes beyond this threshold. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ True -_Value Type:_ float -_Known Values:_ - for: [single, mjoint, mseparate, headhh, widow] -2013: [115400.0, 153900.0, 76950.0, 115400.0, 153900.0] -2014: [117300.0, 156500.0, 78250.0, 117300.0, 156500.0] -2015: [119200.0, 158900.0, 79450.0, 119200.0, 158900.0] -2016: [119700.0, 159700.0, 79850.0, 119700.0, 159700.0] -2017: [120700.0, 160900.0, 80450.0, 120700.0, 160900.0] -2018: [500000.0, 1000000.0, 500000.0, 500000.0, 1000000.0] -2019: [510300.0, 1020600.0, 510300.0, 510300.0, 1020600.0] -2020: [518158.62, 1036317.24, 518158.62, 518158.62, 1036317.24] -2021: [521941.18, 1043882.36, 521941.18, 521941.18, 1043882.36] -2022: [526899.62, 1053799.24, 526899.62, 526899.62, 1053799.24] -2023: [535224.63, 1070449.27, 535224.63, 535224.63, 1070449.27] -2024: [545554.47, 1091108.94, 545554.47, 545554.47, 1091108.94] -2025: [556465.56, 1112931.12, 556465.56, 556465.56, 1112931.12] -2026: [139812.0, 186378.0, 93189.0, 139812.0, 186378.0] -_Valid Range:_ min = 0 and max = 9e+99 -_Out-of-Range Action:_ error - - -#### `AMT_rt1` -_Description:_ The tax rate applied to the portion of AMT taxable income below the surtax threshold, AMT bracket 1. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ float -_Known Values:_ -2013: 0.26 -2014: 0.26 -2015: 0.26 -2016: 0.26 -2017: 0.26 -2018: 0.26 -2019: 0.26 -_Valid Range:_ min = 0 and max = 1 -_Out-of-Range Action:_ error - - -#### `AMT_brk1` -_Description:_ AMT taxable income below this is subject to AMT rate 1 and above it is subject to AMT rate 1 + the additional AMT rate. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ True -_Value Type:_ float -_Known Values:_ -2013: 179500.0 -2014: 182500.0 -2015: 185400.0 -2016: 186300.0 -2017: 187800.0 -2018: 191100.0 -2019: 194800.0 -_Valid Range:_ min = 0 and max = 9e+99 -_Out-of-Range Action:_ error - - -#### `AMT_rt2` -_Description:_ The additional tax rate applied to the portion of AMT income above the AMT bracket 1. -_Notes:_ This is the additional tax rate (on top of AMT rate 1) for AMT income above AMT bracket 1. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ float -_Known Values:_ -2013: 0.02 -2014: 0.02 -2015: 0.02 -2016: 0.02 -2017: 0.02 -2018: 0.02 -2019: 0.02 -_Valid Range:_ min = 0 and max = 1 -_Out-of-Range Action:_ error +#### `ID_Casualty_hc` +_Description:_ This decimal fraction can be applied to limit the amount of casualty expense deduction allowed. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ False +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ +2013: 0.0 +2014: 0.0 +2015: 0.0 +2016: 0.0 +2017: 0.0 +2018: 1.0 +2019: 1.0 +2020: 1.0 +2021: 1.0 +2022: 1.0 +2023: 1.0 +2024: 1.0 +2025: 1.0 +2026: 0.0 +_Valid Range:_ min = 0 and max = 1 +_Out-of-Range Action:_ error -### Pass-Through +#### `ID_Casualty_c` +_Description:_ The amount of casualty expense deduction is limited to this dollar amount. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ False +_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ True +_Value Type:_ float +_Known Values:_ + for: [single, mjoint, mseparate, headhh, widow] +2013: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] +2014: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] +2015: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] +2016: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] +2017: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] +2018: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] +2019: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] +_Valid Range:_ min = 0 and max = 9e+99 +_Out-of-Range Action:_ error -#### `PT_rt1` -_Description:_ The lowest tax rate, applied to the portion of income from sole proprietorships, partnerships and S-corporations below tax bracket 1. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ float -_Known Values:_ -2013: 0.1 -2014: 0.1 -2015: 0.1 -2016: 0.1 -2017: 0.1 -2018: 0.1 -2019: 0.1 -2020: 0.1 -2021: 0.1 -2022: 0.1 -2023: 0.1 -2024: 0.1 -2025: 0.1 -2026: 0.1 -_Valid Range:_ min = 0 and max = 1 -_Out-of-Range Action:_ error - - -#### `PT_brk1` -_Description:_ Income from sole proprietorships, partnerships and S-corporations below this threshold is taxed at tax rate 1. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ True -_Value Type:_ float -_Known Values:_ - for: [single, mjoint, mseparate, headhh, widow] -2013: [8925.0, 17850.0, 8925.0, 12750.0, 17850.0] -2014: [9075.0, 18150.0, 9075.0, 12950.0, 18150.0] -2015: [9225.0, 18450.0, 9225.0, 13150.0, 18450.0] -2016: [9275.0, 18550.0, 9275.0, 13250.0, 18550.0] -2017: [9325.0, 18650.0, 9325.0, 13350.0, 18650.0] -2018: [9525.0, 19050.0, 9525.0, 13600.0, 19050.0] -2019: [9700.0, 19400.0, 9700.0, 13850.0, 19400.0] -2020: [9849.38, 19698.76, 9849.38, 14063.29, 19698.76] -2021: [9921.28, 19842.56, 9921.28, 14165.95, 19842.56] -2022: [10015.53, 20031.06, 10015.53, 14300.53, 20031.06] -2023: [10173.78, 20347.55, 10173.78, 14526.48, 20347.55] -2024: [10370.13, 20740.26, 10370.13, 14806.84, 20740.26] -2025: [10577.53, 21155.07, 10577.53, 15102.98, 21155.07] -2026: [10802.0, 21603.0, 10802.0, 15464.0, 21603.0] -_Valid Range:_ min = 0 and max = PT_brk2 -_Out-of-Range Action:_ error - - -#### `PT_rt2` -_Description:_ The second lowest tax rate, applied to the portion of income from sole proprietorships, partnerships and S-corporations below tax bracket 2 and above tax bracket 1. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ float -_Known Values:_ -2013: 0.15 -2014: 0.15 -2015: 0.15 -2016: 0.15 -2017: 0.15 -2018: 0.12 -2019: 0.12 -2020: 0.12 -2021: 0.12 -2022: 0.12 -2023: 0.12 -2024: 0.12 -2025: 0.12 -2026: 0.15 -_Valid Range:_ min = 0 and max = 1 -_Out-of-Range Action:_ error - - -#### `PT_brk2` -_Description:_ Income from sole proprietorships, partnerships and S-corporations below this threshold and above tax bracket 1 is taxed at tax rate 2. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ True -_Value Type:_ float -_Known Values:_ - for: [single, mjoint, mseparate, headhh, widow] -2013: [36250.0, 72500.0, 36250.0, 48600.0, 72500.0] -2014: [36900.0, 73800.0, 36900.0, 49400.0, 73800.0] -2015: [37450.0, 74900.0, 37450.0, 50200.0, 74900.0] -2016: [37650.0, 75300.0, 37650.0, 50400.0, 75300.0] -2017: [37950.0, 75900.0, 37950.0, 50800.0, 75900.0] -2018: [38700.0, 77400.0, 38700.0, 51800.0, 77400.0] -2019: [39475.0, 78950.0, 39475.0, 52850.0, 78950.0] -2020: [40082.92, 80165.83, 40082.92, 53663.89, 80165.83] -2021: [40375.53, 80751.04, 40375.53, 54055.64, 80751.04] -2022: [40759.1, 81518.17, 40759.1, 54569.17, 81518.17] -2023: [41403.09, 82806.16, 41403.09, 55431.36, 82806.16] -2024: [42202.17, 84404.32, 42202.17, 56501.19, 84404.32] -2025: [43046.21, 86092.41, 43046.21, 57631.21, 86092.41] -2026: [43959.0, 87918.0, 43959.0, 58844.0, 87918.0] -_Valid Range:_ min = PT_brk1 and max = PT_brk3 -_Out-of-Range Action:_ error - - -#### `PT_rt3` -_Description:_ The third lowest tax rate, applied to the portion of income from sole proprietorships, partnerships and S-corporations below tax bracket 3 and above tax bracket 2. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ float -_Known Values:_ -2013: 0.25 -2014: 0.25 -2015: 0.25 -2016: 0.25 -2017: 0.25 -2018: 0.22 -2019: 0.22 -2020: 0.22 -2021: 0.22 -2022: 0.22 -2023: 0.22 -2024: 0.22 -2025: 0.22 -2026: 0.25 -_Valid Range:_ min = 0 and max = 1 -_Out-of-Range Action:_ error - - -#### `PT_brk3` -_Description:_ Income from sole proprietorships, partnerships and S-corporations below this threshold and above tax bracket 2 is taxed at tax rate 3. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ True -_Value Type:_ float -_Known Values:_ - for: [single, mjoint, mseparate, headhh, widow] -2013: [87850.0, 146400.0, 73200.0, 125450.0, 146400.0] -2014: [89350.0, 148850.0, 74425.0, 127550.0, 148850.0] -2015: [90750.0, 151200.0, 75600.0, 129600.0, 151200.0] -2016: [91150.0, 151900.0, 75950.0, 130150.0, 151900.0] -2017: [91900.0, 153100.0, 76550.0, 131200.0, 153100.0] -2018: [82500.0, 165000.0, 82500.0, 82500.0, 165000.0] -2019: [84200.0, 168400.0, 84200.0, 84200.0, 168400.0] -2020: [85496.68, 170993.36, 85496.68, 85496.68, 170993.36] -2021: [86120.81, 172241.61, 86120.81, 86120.81, 172241.61] -2022: [86938.96, 173877.91, 86938.96, 86938.96, 173877.91] -2023: [88312.6, 176625.18, 88312.6, 88312.6, 176625.18] -2024: [90017.03, 180034.05, 90017.03, 90017.03, 180034.05] -2025: [91817.37, 183634.73, 91817.37, 91817.37, 183634.73] -2026: [106452.0, 177343.0, 88671.0, 151975.0, 177343.0] -_Valid Range:_ min = PT_brk2 and max = PT_brk4 -_Out-of-Range Action:_ error - - -#### `PT_rt4` -_Description:_ The tax rate applied to the portion of income from sole proprietorships, partnerships and S-corporations below tax bracket 4 and above tax bracket 3. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ float -_Known Values:_ -2013: 0.28 -2014: 0.28 -2015: 0.28 -2016: 0.28 -2017: 0.28 -2018: 0.24 -2019: 0.24 -2020: 0.24 -2021: 0.24 -2022: 0.24 -2023: 0.24 -2024: 0.24 -2025: 0.24 -2026: 0.28 -_Valid Range:_ min = 0 and max = 1 -_Out-of-Range Action:_ error - - -#### `PT_brk4` -_Description:_ Income from sole proprietorships, partnerships and S-corporations below this threshold and above tax bracket 3 is taxed at tax rate 4. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ True -_Value Type:_ float -_Known Values:_ - for: [single, mjoint, mseparate, headhh, widow] -2013: [183250.0, 223050.0, 111525.0, 203150.0, 223050.0] -2014: [186350.0, 226850.0, 113425.0, 206600.0, 226850.0] -2015: [189300.0, 230450.0, 115225.0, 209850.0, 230450.0] -2016: [190150.0, 231450.0, 115725.0, 210800.0, 231450.0] -2017: [191650.0, 233350.0, 116675.0, 212500.0, 233350.0] -2018: [157500.0, 315000.0, 157500.0, 157500.0, 315000.0] -2019: [160725.0, 321450.0, 160725.0, 160700.0, 321450.0] -2020: [163200.16, 326400.33, 163200.16, 163174.78, 326400.33] -2021: [164391.52, 328783.05, 164391.52, 164365.96, 328783.05] -2022: [165953.24, 331906.49, 165953.24, 165927.44, 331906.49] -2023: [168575.3, 337150.61, 168575.3, 168549.09, 337150.61] -2024: [171828.8, 343657.62, 171828.8, 171802.09, 343657.62] -2025: [175265.38, 350530.77, 175265.38, 175238.13, 350530.77] -2026: [221997.0, 270300.0, 135150.0, 246148.0, 270300.0] -_Valid Range:_ min = PT_brk3 and max = PT_brk5 -_Out-of-Range Action:_ error - - -#### `PT_rt5` -_Description:_ The third highest tax rate, applied to the portion of income from sole proprietorships, partnerships and S-corporations below tax bracket 5 and above tax bracket 4. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ float -_Known Values:_ -2013: 0.33 -2014: 0.33 -2015: 0.33 -2016: 0.33 -2017: 0.33 -2018: 0.32 -2019: 0.32 -2020: 0.32 -2021: 0.32 -2022: 0.32 -2023: 0.32 -2024: 0.32 -2025: 0.32 -2026: 0.33 -_Valid Range:_ min = 0 and max = 1 -_Out-of-Range Action:_ error - - -#### `PT_brk5` -_Description:_ Income from sole proprietorships, partnerships and S-corporations below this threshold and above tax bracket 4 is taxed at tax rate 5. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ True -_Value Type:_ float -_Known Values:_ - for: [single, mjoint, mseparate, headhh, widow] -2013: [398350.0, 398350.0, 199175.0, 398350.0, 398350.0] -2014: [405100.0, 405100.0, 202550.0, 405100.0, 405100.0] -2015: [411500.0, 411500.0, 205750.0, 411500.0, 411500.0] -2016: [413350.0, 413350.0, 206675.0, 413350.0, 413350.0] -2017: [416700.0, 416700.0, 208350.0, 416700.0, 416700.0] -2018: [200000.0, 400000.0, 200000.0, 200000.0, 400000.0] -2019: [204100.0, 408200.0, 204100.0, 204100.0, 408200.0] -2020: [207243.14, 414486.28, 207243.14, 207243.14, 414486.28] -2021: [208756.01, 417512.03, 208756.01, 208756.01, 417512.03] -2022: [210739.19, 421478.39, 210739.19, 210739.19, 421478.39] -2023: [214068.87, 428137.75, 214068.87, 214068.87, 428137.75] -2024: [218200.4, 436400.81, 218200.4, 218200.4, 436400.81] -2025: [222564.41, 445128.83, 222564.41, 222564.41, 445128.83] -2026: [482682.0, 482682.0, 241341.0, 482682.0, 482682.0] -_Valid Range:_ min = PT_brk4 and max = PT_brk6 -_Out-of-Range Action:_ error - - -#### `PT_rt6` -_Description:_ The second higher tax rate, applied to the portion of income from sole proprietorships, partnerships and S-corporations below tax bracket 6 and above tax bracket 5. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ float -_Known Values:_ -2013: 0.35 -2014: 0.35 -2015: 0.35 -2016: 0.35 -2017: 0.35 -2018: 0.35 -2019: 0.35 -2020: 0.35 -2021: 0.35 -2022: 0.35 -2023: 0.35 -2024: 0.35 -2025: 0.35 -2026: 0.35 -_Valid Range:_ min = 0 and max = 1 -_Out-of-Range Action:_ error - - -#### `PT_brk6` -_Description:_ Income from sole proprietorships, partnerships and S-corporations below this threshold and above tax bracket 5 is taxed at tax rate 6. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ True -_Value Type:_ float -_Known Values:_ - for: [single, mjoint, mseparate, headhh, widow] -2013: [400000.0, 450000.0, 225000.0, 425000.0, 450000.0] -2014: [406750.0, 457600.0, 228800.0, 432200.0, 457600.0] -2015: [413200.0, 464850.0, 232425.0, 439000.0, 464850.0] -2016: [415050.0, 466950.0, 233475.0, 441000.0, 466950.0] -2017: [418400.0, 470700.0, 235350.0, 444550.0, 470700.0] -2018: [500000.0, 600000.0, 300000.0, 500000.0, 600000.0] -2019: [510300.0, 612350.0, 306175.0, 510300.0, 612350.0] -2020: [518158.62, 621780.19, 310890.1, 518158.62, 621780.19] -2021: [521941.18, 626319.19, 313159.6, 521941.18, 626319.19] -2022: [526899.62, 632269.22, 316134.62, 526899.62, 632269.22] -2023: [535224.63, 642259.07, 321129.55, 535224.63, 642259.07] -2024: [545554.47, 654654.67, 327327.35, 545554.47, 654654.67] -2025: [556465.56, 667747.76, 333873.9, 556465.56, 667747.76] -2026: [484651.0, 545233.0, 272616.0, 514942.0, 545233.0] -_Valid Range:_ min = PT_brk5 and max = PT_brk7 -_Out-of-Range Action:_ error - - -#### `PT_rt7` -_Description:_ The highest tax rate, applied to the portion of income from sole proprietorships, partnerships and S-corporations below tax bracket 7 and above tax bracket 6. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ float -_Known Values:_ -2013: 0.396 -2014: 0.396 -2015: 0.396 -2016: 0.396 -2017: 0.396 -2018: 0.37 -2019: 0.37 -2020: 0.37 -2021: 0.37 -2022: 0.37 -2023: 0.37 -2024: 0.37 -2025: 0.37 -2026: 0.396 -_Valid Range:_ min = 0 and max = 1 -_Out-of-Range Action:_ error - - -#### `PT_brk7` -_Description:_ Income from sole proprietorships, partnerships and S-corporations below this threshold and above tax bracket 6 is taxed at tax rate 7. Default value is essentially infinity. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ True -_Value Type:_ float -_Known Values:_ - for: [single, mjoint, mseparate, headhh, widow] -2013: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2014: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2015: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2016: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2017: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2018: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2019: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -_Valid Range:_ min = PT_brk6 and max = 9e+99 -_Out-of-Range Action:_ error - - -#### `PT_rt8` -_Description:_ The extra tax rate, applied to the portion of income from sole proprietorships, partnerships and S-corporations above the tax bracket 7. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ float -_Known Values:_ -2013: 1.0 -2014: 1.0 -2015: 1.0 -2016: 1.0 -2017: 1.0 -2018: 1.0 -2019: 1.0 -_Valid Range:_ min = 0 and max = 1 -_Out-of-Range Action:_ error - - -#### `PT_EligibleRate_active` -_Description:_ Eligibility rate of active business income for separate pass-through rates. -_Notes:_ Active business income defined as e00900 + e26270 -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ float -_Known Values:_ -2013: 1.0 -2014: 1.0 -2015: 1.0 -2016: 1.0 -2017: 1.0 -2018: 1.0 -2019: 1.0 -_Valid Range:_ min = 0 and max = 1 -_Out-of-Range Action:_ error - - -#### `PT_EligibleRate_passive` -_Description:_ Eligibility rate of passive business income for mseparate pass-through rates. -_Notes:_ Passive business income defined as e02000 - e26270 -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ False -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ float -_Known Values:_ -2013: 0.0 -2014: 0.0 -2015: 0.0 -2016: 0.0 -2017: 0.0 -2018: 0.0 -2019: 0.0 -_Valid Range:_ min = 0 and max = 1 -_Out-of-Range Action:_ error - - -#### `PT_wages_active_income` -_Description:_ Whether active business income eligibility base for PT schedule for includes wages. -_Notes:_ Only applies if active business income is positive -_Has An Effect When Using:_ _PUF data:_ False _CPS data:_ False -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ bool -_Known Values:_ -2013: False -2014: False -2015: False -2016: False -2017: False -2018: False -2019: False -_Valid Range:_ min = False and max = True -_Out-of-Range Action:_ error - - -#### `PT_top_stacking` -_Description:_ Whether taxable income eligible for PT rate schedule is stacked on top of regular taxable income. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ bool -_Known Values:_ -2013: True -2014: True -2015: True -2016: True -2017: True -2018: True -2019: True -_Valid Range:_ min = False and max = True -_Out-of-Range Action:_ error - - -#### `PT_qbid_rt` -_Description:_ Fraction of pass-through business income that may be excluded from taxable income. -_Notes:_ Applies to e00900 + e26270 -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ float -_Known Values:_ -2013: 0.0 -2014: 0.0 -2015: 0.0 -2016: 0.0 -2017: 0.0 -2018: 0.2 -2019: 0.2 -2020: 0.2 -2021: 0.2 -2022: 0.2 -2023: 0.2 -2024: 0.2 -2025: 0.2 -2026: 0.0 -_Valid Range:_ min = 0 and max = 1 -_Out-of-Range Action:_ error - - -#### `PT_qbid_taxinc_thd` -_Description:_ Pre-QBID taxable income above this lower threshold implies the QBID amount begins to be limited. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ True -_Value Type:_ float -_Known Values:_ - for: [single, mjoint, mseparate, headhh, widow] -2013: [0.0, 0.0, 0.0, 0.0, 0.0] -2014: [0.0, 0.0, 0.0, 0.0, 0.0] -2015: [0.0, 0.0, 0.0, 0.0, 0.0] -2016: [0.0, 0.0, 0.0, 0.0, 0.0] -2017: [0.0, 0.0, 0.0, 0.0, 0.0] -2018: [157500.0, 315000.0, 157500.0, 157500.0, 315000.0] -2019: [160700.0, 321400.0, 160725.0, 160700.0, 321400.0] -2020: [163174.78, 326349.56, 163200.16, 163174.78, 326349.56] -2021: [164365.96, 328731.91, 164391.52, 164365.96, 328731.91] -2022: [165927.44, 331854.86, 165953.24, 165927.44, 331854.86] -2023: [168549.09, 337098.17, 168575.3, 168549.09, 337098.17] -2024: [171802.09, 343604.16, 171828.8, 171802.09, 343604.16] -2025: [175238.13, 350476.24, 175265.38, 175238.13, 350476.24] -2026: [0.0, 0.0, 0.0, 0.0, 0.0] -_Valid Range:_ min = 0 and max = 9e+99 -_Out-of-Range Action:_ error - - -#### `PT_qbid_taxinc_gap` -_Description:_ Pre-QBID taxable income above this upper threshold implies the QBID amount is even more limited. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ False -_Value Type:_ float -_Known Values:_ - for: [single, mjoint, mseparate, headhh, widow] -2013: [1.0, 1.0, 1.0, 1.0, 1.0] -2014: [1.0, 1.0, 1.0, 1.0, 1.0] -2015: [1.0, 1.0, 1.0, 1.0, 1.0] -2016: [1.0, 1.0, 1.0, 1.0, 1.0] -2017: [1.0, 1.0, 1.0, 1.0, 1.0] -2018: [50000.0, 100000.0, 50000.0, 50000.0, 100000.0] -2019: [50000.0, 100000.0, 50000.0, 50000.0, 100000.0] -2020: [50000.0, 100000.0, 50000.0, 50000.0, 100000.0] -2021: [50000.0, 100000.0, 50000.0, 50000.0, 100000.0] -2022: [50000.0, 100000.0, 50000.0, 50000.0, 100000.0] -2023: [50000.0, 100000.0, 50000.0, 50000.0, 100000.0] -2024: [50000.0, 100000.0, 50000.0, 50000.0, 100000.0] -2025: [50000.0, 100000.0, 50000.0, 50000.0, 100000.0] -2026: [1.0, 1.0, 1.0, 1.0, 1.0] -_Valid Range:_ min = 1 and max = 9e+99 -_Out-of-Range Action:_ error - - -#### `PT_qbid_w2_wages_rt` -_Description:_ QBID is capped at this fraction of W-2 wages paid by the pass-through business if pre-QBID taxable income is above the QBID thresholds. -_Has An Effect When Using:_ _PUF data:_ False _CPS data:_ False -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ float -_Known Values:_ -2013: 0.0 -2014: 0.0 -2015: 0.0 -2016: 0.0 -2017: 0.0 -2018: 0.5 -2019: 0.5 -2020: 0.5 -2021: 0.5 -2022: 0.5 -2023: 0.5 -2024: 0.5 -2025: 0.5 -2026: 0.0 -_Valid Range:_ min = 0 and max = 1 -_Out-of-Range Action:_ error - - -#### `PT_qbid_alt_w2_wages_rt` -_Description:_ QBID is capped at this fraction of W-2 wages paid by the pass-through business plus some fraction of business property if pre-QBID taxable income is above the QBID thresholds and the alternative cap is higher than the main wage-only cap. -_Has An Effect When Using:_ _PUF data:_ False _CPS data:_ False -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ float -_Known Values:_ -2013: 0.0 -2014: 0.0 -2015: 0.0 -2016: 0.0 -2017: 0.0 -2018: 0.25 -2019: 0.25 -2020: 0.25 -2021: 0.25 -2022: 0.25 -2023: 0.25 -2024: 0.25 -2025: 0.25 -2026: 0.0 -_Valid Range:_ min = 0 and max = 1 -_Out-of-Range Action:_ error - - -#### `PT_qbid_alt_property_rt` -_Description:_ QBID is capped at this fraction of business property owned plus some fraction of W-2 wages paid by the pass-through business if pre-QBID taxable income is above the QBID thresholds and the alternative cap is higher than the main wage-only cap. -_Has An Effect When Using:_ _PUF data:_ False _CPS data:_ False -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ float -_Known Values:_ -2013: 0.0 -2014: 0.0 -2015: 0.0 -2016: 0.0 -2017: 0.0 -2018: 0.025 -2019: 0.025 -2020: 0.025 -2021: 0.025 -2022: 0.025 -2023: 0.025 -2024: 0.025 -2025: 0.025 -2026: 0.0 -_Valid Range:_ min = 0 and max = 1 -_Out-of-Range Action:_ error - - -#### `PT_qbid_limit_switch` -_Description:_ A value of True imposes wage/capital limitations. Note that neither the PUF nor CPS have data on wage expenses or capital income, and therefore all taxpayers are fully subject to the QBID limitations. A value of False assumes sufficient wage and capital income to avoid QBID limitations. -_Has An Effect When Using:_ _PUF data:_ False _CPS data:_ False -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ bool -_Known Values:_ -2013: True -2014: True -2015: True -2016: True -2017: True -2018: True -2019: True -_Valid Range:_ min = False and max = True -_Out-of-Range Action:_ error - - -#### `PT_qbid_ps` -_Description:_ QBID begins to decrease when pre-QBID taxable income is above this level. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ True -_Value Type:_ float -_Known Values:_ - for: [single, mjoint, mseparate, headhh, widow] -2013: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2014: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2015: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2016: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2017: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2018: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2019: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -_Valid Range:_ min = 0 and max = 9e+99 -_Out-of-Range Action:_ error - - -#### `PT_qbid_prt` -_Description:_ QBID will decrease at this rate for each dollar of taxable income exceeding QBID phaseout start. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ float -_Known Values:_ -2013: 0.0 -2014: 0.0 -2015: 0.0 -2016: 0.0 -2017: 0.0 -2018: 0.0 -2019: 0.0 -_Valid Range:_ min = 0 and max = 9e+99 -_Out-of-Range Action:_ error +### Ceiling On The Amount Of Itemized Deductions Allowed -### Regular: Non-AMT, Non-Pass-Through +#### `ID_c` +_Description:_ The amount of itemized deductions is limited to this dollar amount. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ True +_Value Type:_ float +_Known Values:_ + for: [single, mjoint, mseparate, headhh, widow] +2013: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] +2014: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] +2015: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] +2016: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] +2017: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] +2018: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] +2019: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] +_Valid Range:_ min = 0 and max = 9e+99 +_Out-of-Range Action:_ error -#### `II_rt1` -_Description:_ The lowest tax rate, applied to the portion of taxable income below tax bracket 1. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ float -_Known Values:_ -2013: 0.1 -2014: 0.1 -2015: 0.1 -2016: 0.1 -2017: 0.1 -2018: 0.1 -2019: 0.1 -2020: 0.1 -2021: 0.1 -2022: 0.1 -2023: 0.1 -2024: 0.1 -2025: 0.1 -2026: 0.1 -_Valid Range:_ min = 0 and max = 1 -_Out-of-Range Action:_ error - - -#### `II_brk1` -_Description:_ Taxable income below this threshold is taxed at tax rate 1. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ True -_Value Type:_ float -_Known Values:_ - for: [single, mjoint, mseparate, headhh, widow] -2013: [8925.0, 17850.0, 8925.0, 12750.0, 17850.0] -2014: [9075.0, 18150.0, 9075.0, 12950.0, 18150.0] -2015: [9225.0, 18450.0, 9225.0, 13150.0, 18450.0] -2016: [9275.0, 18550.0, 9275.0, 13250.0, 18550.0] -2017: [9325.0, 18650.0, 9325.0, 13350.0, 18650.0] -2018: [9525.0, 19050.0, 9525.0, 13600.0, 19050.0] -2019: [9700.0, 19400.0, 9700.0, 13850.0, 19400.0] -2020: [9849.38, 19698.76, 9849.38, 14063.29, 19698.76] -2021: [9921.28, 19842.56, 9921.28, 14165.95, 19842.56] -2022: [10015.53, 20031.06, 10015.53, 14300.53, 20031.06] -2023: [10173.78, 20347.55, 10173.78, 14526.48, 20347.55] -2024: [10370.13, 20740.26, 10370.13, 14806.84, 20740.26] -2025: [10577.53, 21155.07, 10577.53, 15102.98, 21155.07] -2026: [10802.0, 21603.0, 10802.0, 15464.0, 21603.0] -_Valid Range:_ min = 0 and max = II_brk2 -_Out-of-Range Action:_ error - - -#### `II_rt2` -_Description:_ The second lowest tax rate, applied to the portion of taxable income below tax bracket 2 and above tax bracket 1. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ float -_Known Values:_ -2013: 0.15 -2014: 0.15 -2015: 0.15 -2016: 0.15 -2017: 0.15 -2018: 0.12 -2019: 0.12 -2020: 0.12 -2021: 0.12 -2022: 0.12 -2023: 0.12 -2024: 0.12 -2025: 0.12 -2026: 0.15 -_Valid Range:_ min = 0 and max = 1 -_Out-of-Range Action:_ error - - -#### `II_brk2` -_Description:_ Income below this threshold and above tax bracket 1 is taxed at tax rate 2. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ True -_Value Type:_ float -_Known Values:_ - for: [single, mjoint, mseparate, headhh, widow] -2013: [36250.0, 72500.0, 36250.0, 48600.0, 72500.0] -2014: [36900.0, 73800.0, 36900.0, 49400.0, 73800.0] -2015: [37450.0, 74900.0, 37450.0, 50200.0, 74900.0] -2016: [37650.0, 75300.0, 37650.0, 50400.0, 75300.0] -2017: [37950.0, 75900.0, 37950.0, 50800.0, 75900.0] -2018: [38700.0, 77400.0, 38700.0, 51800.0, 77400.0] -2019: [39475.0, 78950.0, 39475.0, 52850.0, 78950.0] -2020: [40082.92, 80165.83, 40082.92, 53663.89, 80165.83] -2021: [40375.53, 80751.04, 40375.53, 54055.64, 80751.04] -2022: [40759.1, 81518.17, 40759.1, 54569.17, 81518.17] -2023: [41403.09, 82806.16, 41403.09, 55431.36, 82806.16] -2024: [42202.17, 84404.32, 42202.17, 56501.19, 84404.32] -2025: [43046.21, 86092.41, 43046.21, 57631.21, 86092.41] -2026: [43959.0, 87918.0, 43959.0, 58844.0, 87918.0] -_Valid Range:_ min = II_brk1 and max = II_brk3 -_Out-of-Range Action:_ error - - -#### `II_rt3` -_Description:_ The third lowest tax rate, applied to the portion of taxable income below tax bracket 3 and above tax bracket 2. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ float -_Known Values:_ -2013: 0.25 -2014: 0.25 -2015: 0.25 -2016: 0.25 -2017: 0.25 -2018: 0.22 -2019: 0.22 -2020: 0.22 -2021: 0.22 -2022: 0.22 -2023: 0.22 -2024: 0.22 -2025: 0.22 -2026: 0.25 -_Valid Range:_ min = 0 and max = 1 -_Out-of-Range Action:_ error - - -#### `II_brk3` -_Description:_ Income below this threshold and above tax bracket 2 is taxed at tax rate 3. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ True -_Value Type:_ float -_Known Values:_ - for: [single, mjoint, mseparate, headhh, widow] -2013: [87850.0, 146400.0, 73200.0, 125450.0, 146400.0] -2014: [89350.0, 148850.0, 74425.0, 127550.0, 148850.0] -2015: [90750.0, 151200.0, 75600.0, 129600.0, 151200.0] -2016: [91150.0, 151900.0, 75950.0, 130150.0, 151900.0] -2017: [91900.0, 153100.0, 76550.0, 131200.0, 153100.0] -2018: [82500.0, 165000.0, 82500.0, 82500.0, 165000.0] -2019: [84200.0, 168400.0, 84200.0, 84200.0, 168400.0] -2020: [85496.68, 170993.36, 85496.68, 85496.68, 170993.36] -2021: [86120.81, 172241.61, 86120.81, 86120.81, 172241.61] -2022: [86938.96, 173877.91, 86938.96, 86938.96, 173877.91] -2023: [88312.6, 176625.18, 88312.6, 88312.6, 176625.18] -2024: [90017.03, 180034.05, 90017.03, 90017.03, 180034.05] -2025: [91817.37, 183634.73, 91817.37, 91817.37, 183634.73] -2026: [106452.0, 177343.0, 88671.0, 151975.0, 177343.0] -_Valid Range:_ min = II_brk2 and max = II_brk4 -_Out-of-Range Action:_ error - - -#### `II_rt4` -_Description:_ The tax rate applied to the portion of taxable income below tax bracket 4 and above tax bracket 3. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ float -_Known Values:_ -2013: 0.28 -2014: 0.28 -2015: 0.28 -2016: 0.28 -2017: 0.28 -2018: 0.24 -2019: 0.24 -2020: 0.24 -2021: 0.24 -2022: 0.24 -2023: 0.24 -2024: 0.24 -2025: 0.24 -2026: 0.28 -_Valid Range:_ min = 0 and max = 1 -_Out-of-Range Action:_ error - - -#### `II_brk4` -_Description:_ Income below this threshold and above tax bracket 3 is taxed at tax rate 4. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ True -_Value Type:_ float -_Known Values:_ - for: [single, mjoint, mseparate, headhh, widow] -2013: [183250.0, 223050.0, 111525.0, 203150.0, 223050.0] -2014: [186350.0, 226850.0, 113425.0, 206600.0, 226850.0] -2015: [189300.0, 230450.0, 115225.0, 209850.0, 230450.0] -2016: [190150.0, 231450.0, 115725.0, 210800.0, 231450.0] -2017: [191650.0, 233350.0, 116675.0, 212500.0, 233350.0] -2018: [157500.0, 315000.0, 157500.0, 157500.0, 315000.0] -2019: [160725.0, 321450.0, 160725.0, 160700.0, 321450.0] -2020: [163200.16, 326400.33, 163200.16, 163174.78, 326400.33] -2021: [164391.52, 328783.05, 164391.52, 164365.96, 328783.05] -2022: [165953.24, 331906.49, 165953.24, 165927.44, 331906.49] -2023: [168575.3, 337150.61, 168575.3, 168549.09, 337150.61] -2024: [171828.8, 343657.62, 171828.8, 171802.09, 343657.62] -2025: [175265.38, 350530.77, 175265.38, 175238.13, 350530.77] -2026: [221997.0, 270300.0, 135150.0, 246148.0, 270300.0] -_Valid Range:_ min = II_brk3 and max = II_brk5 -_Out-of-Range Action:_ error - - -#### `II_rt5` -_Description:_ The third highest tax rate, applied to the portion of taxable income below tax bracket 5 and above tax bracket 4. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ float -_Known Values:_ -2013: 0.33 -2014: 0.33 -2015: 0.33 -2016: 0.33 -2017: 0.33 -2018: 0.32 -2019: 0.32 -2020: 0.32 -2021: 0.32 -2022: 0.32 -2023: 0.32 -2024: 0.32 -2025: 0.32 -2026: 0.33 -_Valid Range:_ min = 0 and max = 1 -_Out-of-Range Action:_ error - - -#### `II_brk5` -_Description:_ Income below this threshold and above tax bracket 4 is taxed at tax rate 5. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ True -_Value Type:_ float -_Known Values:_ - for: [single, mjoint, mseparate, headhh, widow] -2013: [398350.0, 398350.0, 199175.0, 398350.0, 398350.0] -2014: [405100.0, 405100.0, 202550.0, 405100.0, 405100.0] -2015: [411500.0, 411500.0, 205750.0, 411500.0, 411500.0] -2016: [413350.0, 413350.0, 206675.0, 413350.0, 413350.0] -2017: [416700.0, 416700.0, 208350.0, 416700.0, 416700.0] -2018: [200000.0, 400000.0, 200000.0, 200000.0, 400000.0] -2019: [204100.0, 408200.0, 204100.0, 204100.0, 408200.0] -2020: [207243.14, 414486.28, 207243.14, 207243.14, 414486.28] -2021: [208756.01, 417512.03, 208756.01, 208756.01, 417512.03] -2022: [210739.19, 421478.39, 210739.19, 210739.19, 421478.39] -2023: [214068.87, 428137.75, 214068.87, 214068.87, 428137.75] -2024: [218200.4, 436400.81, 218200.4, 218200.4, 436400.81] -2025: [222564.41, 445128.83, 222564.41, 222564.41, 445128.83] -2026: [482682.0, 482682.0, 241341.0, 482682.0, 482682.0] -_Valid Range:_ min = II_brk4 and max = II_brk6 -_Out-of-Range Action:_ error - - -#### `II_rt6` -_Description:_ The second higher tax rate, applied to the portion of taxable income below tax bracket 6 and above tax bracket 5. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ float -_Known Values:_ -2013: 0.35 -2014: 0.35 -2015: 0.35 -2016: 0.35 -2017: 0.35 -2018: 0.35 -2019: 0.35 -2020: 0.35 -2021: 0.35 -2022: 0.35 -2023: 0.35 -2024: 0.35 -2025: 0.35 -2026: 0.35 -_Valid Range:_ min = 0 and max = 1 -_Out-of-Range Action:_ error - - -#### `II_brk6` -_Description:_ Income below this threshold and above tax bracket 5 is taxed at tax rate 6. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ True -_Value Type:_ float -_Known Values:_ - for: [single, mjoint, mseparate, headhh, widow] -2013: [400000.0, 450000.0, 225000.0, 425000.0, 450000.0] -2014: [406750.0, 457600.0, 228800.0, 432200.0, 457600.0] -2015: [413200.0, 464850.0, 232425.0, 439000.0, 464850.0] -2016: [415050.0, 466950.0, 233475.0, 441000.0, 466950.0] -2017: [418400.0, 470700.0, 235350.0, 444550.0, 470700.0] -2018: [500000.0, 600000.0, 300000.0, 500000.0, 600000.0] -2019: [510300.0, 612350.0, 306175.0, 510300.0, 612350.0] -2020: [518158.62, 621780.19, 310890.1, 518158.62, 621780.19] -2021: [521941.18, 626319.19, 313159.6, 521941.18, 626319.19] -2022: [526899.62, 632269.22, 316134.62, 526899.62, 632269.22] -2023: [535224.63, 642259.07, 321129.55, 535224.63, 642259.07] -2024: [545554.47, 654654.67, 327327.35, 545554.47, 654654.67] -2025: [556465.56, 667747.76, 333873.9, 556465.56, 667747.76] -2026: [484651.0, 545233.0, 272616.0, 514942.0, 545233.0] -_Valid Range:_ min = II_brk5 and max = II_brk7 -_Out-of-Range Action:_ error - - -#### `II_rt7` -_Description:_ The tax rate applied to the portion of taxable income below tax bracket 7 and above tax bracket 6. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ float -_Known Values:_ -2013: 0.396 -2014: 0.396 -2015: 0.396 -2016: 0.396 -2017: 0.396 -2018: 0.37 -2019: 0.37 -2020: 0.37 -2021: 0.37 -2022: 0.37 -2023: 0.37 -2024: 0.37 -2025: 0.37 -2026: 0.396 -_Valid Range:_ min = 0 and max = 1 -_Out-of-Range Action:_ error - - -#### `II_brk7` -_Description:_ Income below this threshold and above tax bracket 6 is taxed at tax rate 7; income above this threshold is taxed at tax rate 8. Default value is essentially infinity. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ True -_Value Type:_ float -_Known Values:_ - for: [single, mjoint, mseparate, headhh, widow] -2013: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2014: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2015: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2016: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2017: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2018: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2019: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -_Valid Range:_ min = II_brk6 and max = 9e+99 -_Out-of-Range Action:_ error - - -#### `II_rt8` -_Description:_ The tax rate applied to the portion of taxable income above tax bracket 7. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ float -_Known Values:_ -2013: 1.0 -2014: 1.0 -2015: 1.0 -2016: 1.0 -2017: 1.0 -2018: 1.0 -2019: 1.0 -_Valid Range:_ min = 0 and max = 1 -_Out-of-Range Action:_ error +#### `ID_AmountCap_rt` +_Description:_ The gross allowable amount of specified itemized deductions is capped at this percent of AGI. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ +2013: 9e+99 +2014: 9e+99 +2015: 9e+99 +2016: 9e+99 +2017: 9e+99 +2018: 9e+99 +2019: 9e+99 +_Valid Range:_ min = 0 and max = 9e+99 +_Out-of-Range Action:_ error -## Other Taxes -### Net Investment Income Tax +#### `ID_AmountCap_Switch` +_Description:_ The cap on itemized deduction benefits applies to the benefits derived from the itemized deductions specified with this parameter. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ bool +_Known Values:_ + for: [med, sltx, retx, cas, misc, int, char] +2013: [True, True, True, True, True, True, True] +2014: [True, True, True, True, True, True, True] +2015: [True, True, True, True, True, True, True] +2016: [True, True, True, True, True, True, True] +2017: [True, True, True, True, True, True, True] +2018: [True, True, True, True, True, True, True] +2019: [True, True, True, True, True, True, True] +_Valid Range:_ min = False and max = True +_Out-of-Range Action:_ error -#### `NIIT_thd` -_Description:_ If modified AGI is more than this threshold, filing unit is subject to the Net Investment Income Tax. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ False -_Value Type:_ float -_Known Values:_ - for: [single, mjoint, mseparate, headhh, widow] -2013: [200000.0, 250000.0, 125000.0, 200000.0, 250000.0] -2014: [200000.0, 250000.0, 125000.0, 200000.0, 250000.0] -2015: [200000.0, 250000.0, 125000.0, 200000.0, 250000.0] -2016: [200000.0, 250000.0, 125000.0, 200000.0, 250000.0] -2017: [200000.0, 250000.0, 125000.0, 200000.0, 250000.0] -2018: [200000.0, 250000.0, 125000.0, 200000.0, 250000.0] -2019: [200000.0, 250000.0, 125000.0, 200000.0, 250000.0] -_Valid Range:_ min = 0 and max = 9e+99 -_Out-of-Range Action:_ error - - -#### `NIIT_PT_taxed` -_Description:_ false ==> partnership and S-corp income excluded from NIIT base; true ==> partnership and S-corp income is in NIIT base. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ False -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ bool -_Known Values:_ -2013: False -2014: False -2015: False -2016: False -2017: False -2018: False -2019: False -_Valid Range:_ min = False and max = True -_Out-of-Range Action:_ error - - -#### `NIIT_rt` -_Description:_ If modified AGI exceeds NIIT_thd, all net investment income is taxed at this rate. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ float -_Known Values:_ -2013: 0.038 -2014: 0.038 -2015: 0.038 -2016: 0.038 -2017: 0.038 -2018: 0.038 -2019: 0.038 -_Valid Range:_ min = 0 and max = 1 -_Out-of-Range Action:_ error +### Ceiling On The Benefit Of Itemized Deductions As A Percent Of Deductible Expenses -## Refundable Credits +#### `ID_BenefitCap_rt` +_Description:_ The benefit from specified itemized deductions is capped at this percent of the total deductible expenses. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ +2013: 1.0 +2014: 1.0 +2015: 1.0 +2016: 1.0 +2017: 1.0 +2018: 1.0 +2019: 1.0 +_Valid Range:_ min = 0 and max = 1 +_Out-of-Range Action:_ error -### Earned Income Tax Credit -#### `EITC_c` -_Description:_ This is the maximum amount of earned income credit taxpayers are eligible for; it depends on how many kids they have. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ True -_Value Type:_ float -_Known Values:_ - for: [0kids, 1kid, 2kids, 3+kids] -2013: [487.0, 3250.0, 5372.0, 6044.0] -2014: [496.0, 3305.0, 5460.0, 6143.0] -2015: [503.0, 3359.0, 5548.0, 6242.0] -2016: [506.0, 3373.0, 5572.0, 6269.0] -2017: [510.0, 3400.0, 5616.0, 6318.0] -2018: [519.0, 3461.0, 5716.0, 6431.0] -2019: [529.0, 3526.0, 5828.0, 6557.0] -_Valid Range:_ min = 0 and max = 9e+99 -_Out-of-Range Action:_ error - - -#### `EITC_rt` -_Description:_ Pre-phaseout credit is minimum of this rate times earnings and the maximum earned income credit. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ float -_Known Values:_ - for: [0kids, 1kid, 2kids, 3+kids] -2013: [0.0765, 0.34, 0.4, 0.45] -2014: [0.0765, 0.34, 0.4, 0.45] -2015: [0.0765, 0.34, 0.4, 0.45] -2016: [0.0765, 0.34, 0.4, 0.45] -2017: [0.0765, 0.34, 0.4, 0.45] -2018: [0.0765, 0.34, 0.4, 0.45] -2019: [0.0765, 0.34, 0.4, 0.45] -_Valid Range:_ min = 0 and max = 9e+99 -_Out-of-Range Action:_ error - - -#### `EITC_basic_frac` -_Description:_ This fraction of EITC_c is always paid as a credit and one minus this fraction is applied to the phasein rate, EITC_rt. This fraction is zero under current law. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ float -_Known Values:_ -2013: 0.0 -2014: 0.0 -2015: 0.0 -2016: 0.0 -2017: 0.0 -2018: 0.0 -2019: 0.0 -_Valid Range:_ min = 0.0 and max = 1.0 -_Out-of-Range Action:_ error - - -#### `EITC_prt` -_Description:_ Earned income credit begins to decrease at the this rate when AGI is higher than earned income credit phaseout start AGI. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ float -_Known Values:_ - for: [0kids, 1kid, 2kids, 3+kids] -2013: [0.0765, 0.1598, 0.2106, 0.2106] -2014: [0.0765, 0.1598, 0.2106, 0.2106] -2015: [0.0765, 0.1598, 0.2106, 0.2106] -2016: [0.0765, 0.1598, 0.2106, 0.2106] -2017: [0.0765, 0.1598, 0.2106, 0.2106] -2018: [0.0765, 0.1598, 0.2106, 0.2106] -2019: [0.0765, 0.1598, 0.2106, 0.2106] -_Valid Range:_ min = 0 and max = 9e+99 -_Out-of-Range Action:_ error - - -#### `EITC_ps` -_Description:_ If AGI is higher than this threshold, the amount of EITC will start to decrease at the phaseout rate. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ True -_Value Type:_ float -_Known Values:_ - for: [0kids, 1kid, 2kids, 3+kids] -2013: [7970.0, 17530.0, 17530.0, 17530.0] -2014: [8110.0, 17830.0, 17830.0, 17830.0] -2015: [8250.0, 18150.0, 18150.0, 18150.0] -2016: [8270.0, 18190.0, 18190.0, 18190.0] -2017: [8340.0, 18340.0, 18340.0, 18340.0] -2018: [8490.0, 18660.0, 18660.0, 18660.0] -2019: [8650.0, 19030.0, 19030.0, 19030.0] -_Valid Range:_ min = 0 and max = 9e+99 -_Out-of-Range Action:_ error - - -#### `EITC_ps_MarriedJ` -_Description:_ This is the additional amount added on the regular phaseout start amount for taxpayers with filling status of married filing jointly. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ True -_Value Type:_ float -_Known Values:_ - for: [0kids, 1kid, 2kids, 3+kids] -2013: [5340.0, 5340.0, 5340.0, 5340.0] -2014: [5430.0, 5430.0, 5430.0, 5430.0] -2015: [5500.0, 5500.0, 5500.0, 5500.0] -2016: [5550.0, 5550.0, 5550.0, 5550.0] -2017: [5590.0, 5590.0, 5590.0, 5590.0] -2018: [5680.0, 5690.0, 5690.0, 5690.0] -2019: [5800.0, 5790.0, 5790.0, 5790.0] -_Valid Range:_ min = 0 and max = 9e+99 -_Out-of-Range Action:_ error - - -#### `EITC_MinEligAge` -_Description:_ For a childless filing unit, at least one individual's age needs to be no less than this age (but no greater than the EITC_MaxEligAge) in order to be eligible for an earned income tax credit. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ int -_Known Values:_ -2013: 25 -2014: 25 -2015: 25 -2016: 25 -2017: 25 -2018: 25 -2019: 25 -_Valid Range:_ min = 0 and max = 125 -_Out-of-Range Action:_ error - - -#### `EITC_MaxEligAge` -_Description:_ For a childless filing unit, at least one individual's age needs to be no greater than this age (but no less than the EITC_MinEligAge) in order to be eligible for an earned income tax credit. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ int -_Known Values:_ -2013: 64 -2014: 64 -2015: 64 -2016: 64 -2017: 64 -2018: 64 -2019: 64 -_Valid Range:_ min = 0 and max = 125 -_Out-of-Range Action:_ error - - -#### `EITC_InvestIncome_c` -_Description:_ The EITC amount is reduced when investment income exceeds this ceiling. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ True -_Value Type:_ float -_Known Values:_ -2013: 3300.0 -2014: 3350.0 -2015: 3400.0 -2016: 3400.0 -2017: 3450.0 -2018: 3500.0 -2019: 3600.0 -_Valid Range:_ min = 0 and max = 9e+99 -_Out-of-Range Action:_ error - - -#### `EITC_excess_InvestIncome_rt` -_Description:_ The EITC amount is reduced at this rate per dollar of investment income exceeding the ceiling. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ float -_Known Values:_ -2013: 9e+99 -2014: 9e+99 -2015: 9e+99 -2016: 9e+99 -2017: 9e+99 -2018: 9e+99 -2019: 9e+99 -_Valid Range:_ min = 0 and max = 9e+99 -_Out-of-Range Action:_ error - - -#### `EITC_indiv` -_Description:_ Current-law value is false implying EITC is filing-unit based; a value of true implies EITC is computed for each individual wage earner. The additional phaseout start for joint filers is not affected by this parameter, nor are investment income and age eligibilty rules. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ bool -_Known Values:_ -2013: False -2014: False -2015: False -2016: False -2017: False -2018: False -2019: False -_Valid Range:_ min = False and max = True -_Out-of-Range Action:_ error - - -#### `EITC_sep_filers_elig` -_Description:_ Current-law value is false, implying ineligibility. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ False -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ bool -_Known Values:_ -2013: False -2014: False -2015: False -2016: False -2017: False -2018: False -2019: False -_Valid Range:_ min = False and max = True -_Out-of-Range Action:_ error +#### `ID_BenefitCap_Switch` +_Description:_ The cap on itemized deduction benefits applies to the benefits derived from the itemized deductions specified with this parameter. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ bool +_Known Values:_ + for: [med, sltx, retx, cas, misc, int, char] +2013: [True, True, True, True, True, True, True] +2014: [True, True, True, True, True, True, True] +2015: [True, True, True, True, True, True, True] +2016: [True, True, True, True, True, True, True] +2017: [True, True, True, True, True, True, True] +2018: [True, True, True, True, True, True, True] +2019: [True, True, True, True, True, True, True] +_Valid Range:_ min = False and max = True +_Out-of-Range Action:_ error + + +### Charity + +#### `ID_Charity_crt_cash` +_Description:_ The cash deduction for charity is capped at this fraction of AGI. +_Notes:_ When using PUF data, raising this parameter value may produce unexpected results because in PUF data the variables e19800 and e20100 are already capped. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ +2013: 0.5 +2014: 0.5 +2015: 0.5 +2016: 0.5 +2017: 0.5 +2018: 0.6 +2019: 0.6 +2020: 1.0 +2021: 1.0 +2022: 0.6 +2023: 0.6 +2024: 0.6 +2025: 0.6 +2026: 0.5 +_Valid Range:_ min = 0 and max = 1.0 +_Out-of-Range Action:_ warn + + +#### `ID_Charity_crt_noncash` +_Description:_ The deduction for noncash charity contributions is capped at this fraction of AGI. +_Notes:_ When using PUF data, raising this parameter value may produce unexpected results because in PUF data the variables e19800 and e20100 are already capped. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ +2013: 0.3 +2014: 0.3 +2015: 0.3 +2016: 0.3 +2017: 0.3 +2018: 0.3 +2019: 0.3 +_Valid Range:_ min = 0 and max = 0.3 +_Out-of-Range Action:_ warn + + +#### `ID_Charity_frt` +_Description:_ Taxpayers are eligible to deduct the portion of their charitable expense exceeding this fraction of AGI. +_Notes:_ This parameter allows for implementation of Option 52 from https://www.cbo.gov/sites/default/files/cbofiles/attachments/49638-BudgetOptions.pdf. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ +2013: 0.0 +2014: 0.0 +2015: 0.0 +2016: 0.0 +2017: 0.0 +2018: 0.0 +2019: 0.0 +_Valid Range:_ min = 0 and max = 1 +_Out-of-Range Action:_ error + + +#### `ID_Charity_hc` +_Description:_ This decimal fraction can be applied to limit the amount of charity expense deduction allowed. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ +2013: 0.0 +2014: 0.0 +2015: 0.0 +2016: 0.0 +2017: 0.0 +2018: 0.0 +2019: 0.0 +_Valid Range:_ min = 0 and max = 1 +_Out-of-Range Action:_ error + + +#### `ID_Charity_c` +_Description:_ The amount of charity expense deduction is limited to this dollar amount. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ True +_Value Type:_ float +_Known Values:_ + for: [single, mjoint, mseparate, headhh, widow] +2013: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] +2014: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] +2015: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] +2016: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] +2017: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] +2018: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] +2019: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] +_Valid Range:_ min = 0 and max = 9e+99 +_Out-of-Range Action:_ error + + +#### `ID_Charity_f` +_Description:_ Only charitable giving in excess of this dollar amount is eligible for a deduction. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ + for: [single, mjoint, mseparate, headhh, widow] +2013: [0.0, 0.0, 0.0, 0.0, 0.0] +2014: [0.0, 0.0, 0.0, 0.0, 0.0] +2015: [0.0, 0.0, 0.0, 0.0, 0.0] +2016: [0.0, 0.0, 0.0, 0.0, 0.0] +2017: [0.0, 0.0, 0.0, 0.0, 0.0] +2018: [0.0, 0.0, 0.0, 0.0, 0.0] +2019: [0.0, 0.0, 0.0, 0.0, 0.0] +_Valid Range:_ min = 0 and max = 9e+99 +_Out-of-Range Action:_ error + + +### Interest Paid + +#### `ID_InterestPaid_hc` +_Description:_ This decimal fraction can be applied to limit the amount of interest paid deduction allowed. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ +2013: 0.0 +2014: 0.0 +2015: 0.0 +2016: 0.0 +2017: 0.0 +2018: 0.0 +2019: 0.0 +_Valid Range:_ min = 0 and max = 1 +_Out-of-Range Action:_ error + + +#### `ID_InterestPaid_c` +_Description:_ The amount of interest paid deduction is limited to this dollar amount. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ True +_Value Type:_ float +_Known Values:_ + for: [single, mjoint, mseparate, headhh, widow] +2013: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] +2014: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] +2015: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] +2016: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] +2017: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] +2018: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] +2019: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] +_Valid Range:_ min = 0 and max = 9e+99 +_Out-of-Range Action:_ error + + +### Itemized Deduction Limitation + +#### `ID_ps` +_Description:_ The itemized deductions will be reduced for taxpayers with AGI higher than this level. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ True +_Value Type:_ float +_Known Values:_ + for: [single, mjoint, mseparate, headhh, widow] +2013: [250000.0, 300000.0, 150000.0, 275000.0, 300000.0] +2014: [254200.0, 305050.0, 152525.0, 279650.0, 305050.0] +2015: [258250.0, 309900.0, 154950.0, 284050.0, 309900.0] +2016: [259400.0, 311300.0, 155650.0, 285350.0, 311300.0] +2017: [261500.0, 313800.0, 156900.0, 287650.0, 313800.0] +2018: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] +2019: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] +2020: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] +2021: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] +2022: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] +2023: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] +2024: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] +2025: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] +2026: [342178.0, 410613.0, 205307.0, 376395.0, 410613.0] +_Valid Range:_ min = 0 and max = 9e+99 +_Out-of-Range Action:_ error + + +#### `ID_prt` +_Description:_ Taxpayers will not be eligible to deduct the full amount of itemized deduction if their AGI is above the phaseout start. The deductible portion would be decreased at this rate for each dollar exceeding the start. +_Notes:_ This phaseout rate cannot be lower than 0.03 for each dollar, due to limited data on non-itemizers. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ +2013: 0.03 +2014: 0.03 +2015: 0.03 +2016: 0.03 +2017: 0.03 +2018: 0.0 +2019: 0.0 +2020: 0.0 +2021: 0.0 +2022: 0.0 +2023: 0.0 +2024: 0.0 +2025: 0.0 +2026: 0.03 +_Valid Range:_ min = 0 and max = 1 +_Out-of-Range Action:_ error + + +#### `ID_crt` +_Description:_ The phaseout amount is capped at this fraction of the original total deduction. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ +2013: 0.8 +2014: 0.8 +2015: 0.8 +2016: 0.8 +2017: 0.8 +2018: 1.0 +2019: 1.0 +2020: 1.0 +2021: 1.0 +2022: 1.0 +2023: 1.0 +2024: 1.0 +2025: 1.0 +2026: 0.8 +_Valid Range:_ min = 0 and max = 1 +_Out-of-Range Action:_ error + + +### Medical Expenses + +#### `ID_Medical_frt` +_Description:_ Taxpayers are eligible to deduct the portion of their medical expenses exceeding this fraction of AGI. +_Notes:_ When using PUF data, lowering this parameter value may produce unexpected results because PUF e17500 variable is zero below the floor. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ +2013: 0.1 +2014: 0.1 +2015: 0.1 +2016: 0.1 +2017: 0.075 +2018: 0.075 +2019: 0.075 +2020: 0.075 +2021: 0.075 +2022: 0.075 +2023: 0.075 +2024: 0.075 +2025: 0.075 +2026: 0.075 +_Valid Range:_ min = 0.075 and max = 0.1 +_Out-of-Range Action:_ warn + + +#### `ID_Medical_frt_add4aged` +_Description:_ Elderly taxpayers have this fraction added to the value of the regular floor rate for deductible medical expenses. This fraction was -0.025 from 2013 to 2016, but that was temporary and it changed to zero beginning in 2017. +_Notes:_ When using PUF data, changing this parameter value may produce unexpected results because PUF e17500 variable is zero below the floor. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ +2013: -0.025 +2014: -0.025 +2015: -0.025 +2016: -0.025 +2017: 0.0 +2018: 0.0 +2019: 0.0 +_Valid Range:_ min = -0.025 and max = 0.0 +_Out-of-Range Action:_ warn + + +#### `ID_Medical_hc` +_Description:_ This decimal fraction can be applied to limit the amount of medical expense deduction allowed. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ +2013: 0.0 +2014: 0.0 +2015: 0.0 +2016: 0.0 +2017: 0.0 +2018: 0.0 +2019: 0.0 +_Valid Range:_ min = 0 and max = 1 +_Out-of-Range Action:_ error + + +#### `ID_Medical_c` +_Description:_ The amount of medical expense deduction is limited to this dollar amount. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ True +_Value Type:_ float +_Known Values:_ + for: [single, mjoint, mseparate, headhh, widow] +2013: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] +2014: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] +2015: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] +2016: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] +2017: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] +2018: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] +2019: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] +_Valid Range:_ min = 0 and max = 9e+99 +_Out-of-Range Action:_ error + + +### Miscellaneous + +#### `ID_Miscellaneous_frt` +_Description:_ Taxpayers are eligible to deduct the portion of their miscellaneous expense exceeding this fraction of AGI. +_Notes:_ When using PUF data, lowering this parameter value may produce unexpected results because in PUF data the variable e20400 is zero below the floor. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ +2013: 0.02 +2014: 0.02 +2015: 0.02 +2016: 0.02 +2017: 0.02 +2018: 0.02 +2019: 0.02 +_Valid Range:_ min = 0.02 and max = 1 +_Out-of-Range Action:_ warn + + +#### `ID_Miscellaneous_hc` +_Description:_ This decimal fraction can be applied to limit the amount of miscellaneous expense deduction allowed. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ +2013: 0.0 +2014: 0.0 +2015: 0.0 +2016: 0.0 +2017: 0.0 +2018: 1.0 +2019: 1.0 +2020: 1.0 +2021: 1.0 +2022: 1.0 +2023: 1.0 +2024: 1.0 +2025: 1.0 +2026: 0.0 +_Valid Range:_ min = 0 and max = 1 +_Out-of-Range Action:_ error + + +#### `ID_Miscellaneous_c` +_Description:_ The amount of miscellaneous expense deduction is limited to this dollar amount. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ True +_Value Type:_ float +_Known Values:_ + for: [single, mjoint, mseparate, headhh, widow] +2013: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] +2014: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] +2015: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] +2016: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] +2017: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] +2018: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] +2019: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] +_Valid Range:_ min = 0 and max = 9e+99 +_Out-of-Range Action:_ error + + +### State And Local Income And Sales Taxes + +#### `ID_StateLocalTax_hc` +_Description:_ This decimal fraction reduces the state and local income and sales tax deduction. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ +2013: 0.0 +2014: 0.0 +2015: 0.0 +2016: 0.0 +2017: 0.0 +2018: 0.0 +2019: 0.0 +_Valid Range:_ min = 0 and max = 1 +_Out-of-Range Action:_ error + + +#### `ID_StateLocalTax_crt` +_Description:_ The total deduction for state and local taxes is capped at this fraction of AGI. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ +2013: 9e+99 +2014: 9e+99 +2015: 9e+99 +2016: 9e+99 +2017: 9e+99 +2018: 9e+99 +2019: 9e+99 +_Valid Range:_ min = 0 and max = 9e+99 +_Out-of-Range Action:_ error + + +#### `ID_StateLocalTax_c` +_Description:_ The amount of state and local income and sales taxes deduction is limited to this dollar amount. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ True +_Value Type:_ float +_Known Values:_ + for: [single, mjoint, mseparate, headhh, widow] +2013: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] +2014: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] +2015: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] +2016: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] +2017: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] +2018: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] +2019: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] +_Valid Range:_ min = 0 and max = 9e+99 +_Out-of-Range Action:_ error + + +### State And Local Taxes And Real Estate Taxes + +#### `ID_AllTaxes_hc` +_Description:_ This decimal fraction reduces all state and local taxes paid eligible to deduct in itemized deduction. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ +2013: 0.0 +2014: 0.0 +2015: 0.0 +2016: 0.0 +2017: 0.0 +2018: 0.0 +2019: 0.0 +_Valid Range:_ min = 0 and max = 1 +_Out-of-Range Action:_ error + + +#### `ID_AllTaxes_c` +_Description:_ The amount of state and local income, sales and real estate tax deductions is limited to this dollar amount. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ + for: [single, mjoint, mseparate, headhh, widow] +2013: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] +2014: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] +2015: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] +2016: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] +2017: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] +2018: [10000.0, 10000.0, 5000.0, 10000.0, 10000.0] +2019: [10000.0, 10000.0, 5000.0, 10000.0, 10000.0] +2020: [10000.0, 10000.0, 5000.0, 10000.0, 10000.0] +2021: [10000.0, 10000.0, 5000.0, 10000.0, 10000.0] +2022: [10000.0, 10000.0, 5000.0, 10000.0, 10000.0] +2023: [10000.0, 10000.0, 5000.0, 10000.0, 10000.0] +2024: [10000.0, 10000.0, 5000.0, 10000.0, 10000.0] +2025: [10000.0, 10000.0, 5000.0, 10000.0, 10000.0] +2026: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] +_Valid Range:_ min = 0 and max = 9e+99 +_Out-of-Range Action:_ error + + +### State, Local, And Foreign Real Estate Taxes + +#### `ID_RealEstate_hc` +_Description:_ This decimal fraction reduces real estate taxes paid eligible to deduct in itemized deduction. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ +2013: 0.0 +2014: 0.0 +2015: 0.0 +2016: 0.0 +2017: 0.0 +2018: 0.0 +2019: 0.0 +_Valid Range:_ min = 0 and max = 1 +_Out-of-Range Action:_ error + + +#### `ID_RealEstate_crt` +_Description:_ The total deduction for all real estate taxes is capped at this fraction of AGI. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ +2013: 9e+99 +2014: 9e+99 +2015: 9e+99 +2016: 9e+99 +2017: 9e+99 +2018: 9e+99 +2019: 9e+99 +_Valid Range:_ min = 0 and max = 9e+99 +_Out-of-Range Action:_ error + + +#### `ID_RealEstate_c` +_Description:_ The amount of real estate taxes deduction is limited to this dollar amount. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ True +_Value Type:_ float +_Known Values:_ + for: [single, mjoint, mseparate, headhh, widow] +2013: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] +2014: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] +2015: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] +2016: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] +2017: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] +2018: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] +2019: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] +_Valid Range:_ min = 0 and max = 9e+99 +_Out-of-Range Action:_ error + + +### Surtax On Itemized Deduction Benefits Above An AGI Threshold + +#### `ID_BenefitSurtax_trt` +_Description:_ The benefit from specified itemized deductions exceeding the credit is taxed at this rate. A surtax rate of 1 strictly limits the benefit from specified itemized deductions to the specified credit. In http://www.nber.org/papers/w16921, Feldstein, Feenberg, and MacGuineas propose a credit of 2% of AGI against a 100% tax rate; in their proposal, however, a broader set of tax benefits, including the employer provided health exclusion, would be taxed. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ +2013: 0.0 +2014: 0.0 +2015: 0.0 +2016: 0.0 +2017: 0.0 +2018: 0.0 +2019: 0.0 +_Valid Range:_ min = 0 and max = 1 +_Out-of-Range Action:_ error + + +#### `ID_BenefitSurtax_crt` +_Description:_ The surtax on specified itemized deductions applies to benefits in excess of this fraction of AGI. In http://www.nber.org/papers/w16921, Feldstein, Feenberg, and MacGuineas propose a credit of 2% of AGI against a 100% tax rate; in their proposal, however, a broader set of tax benefits, including the employer provided health exclusion, would be taxed. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ +2013: 1.0 +2014: 1.0 +2015: 1.0 +2016: 1.0 +2017: 1.0 +2018: 1.0 +2019: 1.0 +_Valid Range:_ min = 0 and max = 1 +_Out-of-Range Action:_ error + + +#### `ID_BenefitSurtax_em` +_Description:_ This amount is subtracted from itemized deduction benefits in the calculation of the itemized deduction benefit surtax. With ID_BenefitSurtax_crt set to 0.0 and ID_BenefitSurtax_trt set to 1.0, this amount serves as a dollar limit on the value of itemized deductions. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ True +_Value Type:_ float +_Known Values:_ + for: [single, mjoint, mseparate, headhh, widow] +2013: [0.0, 0.0, 0.0, 0.0, 0.0] +2014: [0.0, 0.0, 0.0, 0.0, 0.0] +2015: [0.0, 0.0, 0.0, 0.0, 0.0] +2016: [0.0, 0.0, 0.0, 0.0, 0.0] +2017: [0.0, 0.0, 0.0, 0.0, 0.0] +2018: [0.0, 0.0, 0.0, 0.0, 0.0] +2019: [0.0, 0.0, 0.0, 0.0, 0.0] +_Valid Range:_ min = 0 and max = 9e+99 +_Out-of-Range Action:_ error + + +#### `ID_BenefitSurtax_Switch` +_Description:_ The surtax on itemized deduction benefits applies to the benefits derived from the itemized deductions specified with this parameter. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ bool +_Known Values:_ + for: [med, sltx, retx, cas, misc, int, char] +2013: [True, True, True, True, True, True, True] +2014: [True, True, True, True, True, True, True] +2015: [True, True, True, True, True, True, True] +2016: [True, True, True, True, True, True, True] +2017: [True, True, True, True, True, True, True] +2018: [True, True, True, True, True, True, True] +2019: [True, True, True, True, True, True, True] +_Valid Range:_ min = False and max = True +_Out-of-Range Action:_ error + + +## Capital Gains And Dividends + +### AMT - Long Term Capital Gains And Qualified Dividends + +#### `AMT_CG_rt1` +_Description:_ Capital gain and qualified dividends (stacked on top of regular income) below threshold 1 are taxed at this rate. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ +2013: 0.0 +2014: 0.0 +2015: 0.0 +2016: 0.0 +2017: 0.0 +2018: 0.0 +2019: 0.0 +_Valid Range:_ min = 0 and max = 1 +_Out-of-Range Action:_ error + + +#### `AMT_CG_brk1` +_Description:_ The gains and dividends, stacked last, of AMT taxable income below this are taxed at AMT capital gain rate 1. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ True +_Value Type:_ float +_Known Values:_ + for: [single, mjoint, mseparate, headhh, widow] +2013: [36250.0, 72500.0, 36250.0, 48600.0, 72500.0] +2014: [36900.0, 73800.0, 36900.0, 49400.0, 73800.0] +2015: [37450.0, 74900.0, 37450.0, 50200.0, 74900.0] +2016: [37650.0, 75300.0, 37650.0, 50400.0, 75300.0] +2017: [37950.0, 75900.0, 37950.0, 50800.0, 75900.0] +2018: [38600.0, 77200.0, 38600.0, 51700.0, 77200.0] +2019: [39375.0, 78750.0, 39375.0, 52750.0, 78750.0] +2020: [40000.0, 80000.0, 40000.0, 53600.0, 80000.0] +2021: [40400.0, 80800.0, 40400.0, 54100.0, 80800.0] +2022: [41675.0, 83350.0, 41675.0, 55800.0, 83350.0] +2023: [44625.0, 89250.0, 44625.0, 59750.0, 89250.0] +2024: [47025.0, 94050.0, 47025.0, 63000.0, 94050.0] +2025: [48224.14, 96448.28, 48224.14, 64606.5, 96448.28] +2026: [49285.07, 98570.14, 49285.07, 66027.84, 98570.14] +_Valid Range:_ min = 0 and max = AMT_CG_brk2 +_Out-of-Range Action:_ error + + +#### `AMT_CG_rt2` +_Description:_ Capital gain and qualified dividend (stacked on top of regular income) below threshold 2 and above threshold 1 are taxed at this rate. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ +2013: 0.15 +2014: 0.15 +2015: 0.15 +2016: 0.15 +2017: 0.15 +2018: 0.15 +2019: 0.15 +_Valid Range:_ min = 0 and max = 1 +_Out-of-Range Action:_ error + + +#### `AMT_CG_brk2` +_Description:_ The gains and dividends, stacked last, of AMT taxable income below this threshold and above bracket 1 are taxed at AMT capital gain rate 2. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ True +_Value Type:_ float +_Known Values:_ + for: [single, mjoint, mseparate, headhh, widow] +2013: [400000.0, 450000.0, 225000.0, 425000.0, 450000.0] +2014: [406750.0, 457600.0, 228800.0, 432200.0, 457600.0] +2015: [413200.0, 464850.0, 232425.0, 439000.0, 464850.0] +2016: [415050.0, 466950.0, 233475.0, 441000.0, 466950.0] +2017: [418400.0, 470700.0, 235350.0, 444550.0, 470700.0] +2018: [425800.0, 479000.0, 239500.0, 452400.0, 479000.0] +2019: [434550.0, 488850.0, 244425.0, 461700.0, 488850.0] +2020: [441450.0, 496600.0, 248300.0, 469050.0, 496600.0] +2021: [445850.0, 501600.0, 250800.0, 473750.0, 501600.0] +2022: [459750.0, 517200.0, 258600.0, 488500.0, 517200.0] +2023: [492300.0, 553850.0, 276900.0, 523050.0, 553850.0] +2024: [518900.0, 583750.0, 291850.0, 551350.0, 583750.0] +2025: [532131.95, 598635.62, 299292.18, 565409.43, 598635.62] +2026: [543838.85, 611805.6, 305876.61, 577848.44, 611805.6] +_Valid Range:_ min = AMT_CG_brk1 and max = AMT_CG_brk3 +_Out-of-Range Action:_ error + + +#### `AMT_CG_rt3` +_Description:_ The capital gain and qualified dividend (stacked on top of regular income) above threshold 2 and below threshold 3 are taxed at this rate. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ +2013: 0.2 +2014: 0.2 +2015: 0.2 +2016: 0.2 +2017: 0.2 +2018: 0.2 +2019: 0.2 +_Valid Range:_ min = 0 and max = 1 +_Out-of-Range Action:_ error + + +#### `AMT_CG_brk3` +_Description:_ The gains and dividends, stacked last, of AMT taxable income below this and above bracket 2 are taxed at capital gain rate 3; above thisthey are taxed at AMT capital gain rate 4. Default value is essentially infinity. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ True +_Value Type:_ float +_Known Values:_ + for: [single, mjoint, mseparate, headhh, widow] +2013: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] +2014: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] +2015: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] +2016: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] +2017: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] +2018: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] +2019: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] +_Valid Range:_ min = AMT_CG_brk2 and max = 9e+99 +_Out-of-Range Action:_ error + + +#### `AMT_CG_rt4` +_Description:_ The capital gain and dividends (stacked on top of regular income) that are above threshold 3 are taxed at this rate. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ False +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ +2013: 1.0 +2014: 1.0 +2015: 1.0 +2016: 1.0 +2017: 1.0 +2018: 1.0 +2019: 1.0 +_Valid Range:_ min = 0 and max = 1 +_Out-of-Range Action:_ error + + +### Regular - Long Term Capital Gains And Qualified Dividends + +#### `Capital_loss_limitation` +_Description:_ The amount of capital loss deductions is limited to this dollar amount. +_Notes:_ Note that some datasets may limit the usefulness of this parameter. For example the IRS Public Use File (PUF) does not report capital losses in excess of the current law limitation (e.g., $,3000) and therefore setting a higher limit will not affect results. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ + for: [single, mjoint, mseparate, headhh, widow] +2013: [3000.0, 3000.0, 3000.0, 3000.0, 3000.0] +2014: [3000.0, 3000.0, 3000.0, 3000.0, 3000.0] +2015: [3000.0, 3000.0, 3000.0, 3000.0, 3000.0] +2016: [3000.0, 3000.0, 3000.0, 3000.0, 3000.0] +2017: [3000.0, 3000.0, 3000.0, 3000.0, 3000.0] +2018: [3000.0, 3000.0, 3000.0, 3000.0, 3000.0] +2019: [3000.0, 3000.0, 3000.0, 3000.0, 3000.0] +_Valid Range:_ min = 0 and max = 9e+99 +_Out-of-Range Action:_ error + + +#### `CG_rt1` +_Description:_ The capital gain and dividends (stacked on top of regular income) that are below threshold 1 are taxed at this rate. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ +2013: 0.0 +2014: 0.0 +2015: 0.0 +2016: 0.0 +2017: 0.0 +2018: 0.0 +2019: 0.0 +_Valid Range:_ min = 0 and max = 1 +_Out-of-Range Action:_ error + + +#### `CG_brk1` +_Description:_ The gains and dividends (stacked on top of regular income) below this are taxed at capital gain rate 1. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ True +_Value Type:_ float +_Known Values:_ + for: [single, mjoint, mseparate, headhh, widow] +2013: [36250.0, 72500.0, 36250.0, 48600.0, 72500.0] +2014: [36900.0, 73800.0, 36900.0, 49400.0, 73800.0] +2015: [37450.0, 74900.0, 37450.0, 50200.0, 74900.0] +2016: [37650.0, 75300.0, 37650.0, 50400.0, 75300.0] +2017: [37950.0, 75900.0, 37950.0, 50800.0, 75900.0] +2018: [38600.0, 77200.0, 38600.0, 51700.0, 77200.0] +2019: [39375.0, 78750.0, 39375.0, 52750.0, 78750.0] +2020: [40000.0, 80000.0, 40000.0, 53600.0, 80000.0] +2021: [40400.0, 80800.0, 40400.0, 54100.0, 80800.0] +2022: [41675.0, 83350.0, 41675.0, 55800.0, 83350.0] +2023: [44625.0, 89250.0, 44625.0, 59750.0, 89250.0] +2024: [47025.0, 94050.0, 47025.0, 63000.0, 94050.0] +2025: [48224.14, 96448.28, 48224.14, 64606.5, 96448.28] +2026: [49285.07, 98570.14, 49285.07, 66027.84, 98570.14] +_Valid Range:_ min = 0 and max = CG_brk2 +_Out-of-Range Action:_ error + + +#### `CG_rt2` +_Description:_ The capital gain and dividends (stacked on top of regular income) that are below threshold 2 and above threshold 1 are taxed at this rate. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ +2013: 0.15 +2014: 0.15 +2015: 0.15 +2016: 0.15 +2017: 0.15 +2018: 0.15 +2019: 0.15 +_Valid Range:_ min = 0 and max = 1 +_Out-of-Range Action:_ error + + +#### `CG_brk2` +_Description:_ The gains and dividends (stacked on top of regular income) below this and above top of bracket 1 are taxed at capital gain rate 2. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ True +_Value Type:_ float +_Known Values:_ + for: [single, mjoint, mseparate, headhh, widow] +2013: [400000.0, 450000.0, 225000.0, 425000.0, 450000.0] +2014: [406750.0, 457600.0, 228800.0, 432200.0, 457600.0] +2015: [413200.0, 464850.0, 232425.0, 439000.0, 464850.0] +2016: [415050.0, 466950.0, 233475.0, 441000.0, 466950.0] +2017: [418400.0, 470700.0, 235350.0, 444550.0, 470700.0] +2018: [425800.0, 479000.0, 239500.0, 452400.0, 479000.0] +2019: [434550.0, 488850.0, 244425.0, 461700.0, 488850.0] +2020: [441450.0, 496600.0, 248300.0, 469050.0, 496600.0] +2021: [445850.0, 501600.0, 250800.0, 473750.0, 501600.0] +2022: [459750.0, 517200.0, 258600.0, 488500.0, 517200.0] +2023: [492300.0, 553850.0, 276900.0, 523050.0, 553850.0] +2024: [518900.0, 583750.0, 291850.0, 551350.0, 583750.0] +2025: [532131.95, 598635.62, 299292.18, 565409.43, 598635.62] +2026: [543838.85, 611805.6, 305876.61, 577848.44, 611805.6] +_Valid Range:_ min = CG_brk1 and max = CG_brk3 +_Out-of-Range Action:_ error + + +#### `CG_rt3` +_Description:_ The capital gain and dividends (stacked on top of regular income) that are above threshold 2 and below threshold 3 are taxed at this rate. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ +2013: 0.2 +2014: 0.2 +2015: 0.2 +2016: 0.2 +2017: 0.2 +2018: 0.2 +2019: 0.2 +_Valid Range:_ min = 0 and max = 1 +_Out-of-Range Action:_ error + + +#### `CG_brk3` +_Description:_ The gains and dividends (stacked on top of regular income) below this and above top of bracket 2 are taxed at the capital gain rate 3; above this they are taxed at capital gain rate 4. Default value is essentially infinity. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ True +_Value Type:_ float +_Known Values:_ + for: [single, mjoint, mseparate, headhh, widow] +2013: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] +2014: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] +2015: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] +2016: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] +2017: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] +2018: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] +2019: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] +_Valid Range:_ min = CG_brk2 and max = 9e+99 +_Out-of-Range Action:_ error + + +#### `CG_rt4` +_Description:_ The capital gain and dividends (stacked on top of regular income) that are above threshold 3 are taxed at this rate. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ +2013: 1.0 +2014: 1.0 +2015: 1.0 +2016: 1.0 +2017: 1.0 +2018: 1.0 +2019: 1.0 +_Valid Range:_ min = 0 and max = 1 +_Out-of-Range Action:_ error + + +### Tax All Capital Gains And Dividends The Same As Regular Taxable Income + +#### `CG_nodiff` +_Description:_ Specifies whether or not long term capital gains and qualified dividends are taxed like regular taxable income. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ bool +_Known Values:_ +2013: False +2014: False +2015: False +2016: False +2017: False +2018: False +2019: False +_Valid Range:_ min = False and max = True +_Out-of-Range Action:_ error + + +#### `CG_ec` +_Description:_ Positive value used only if long term capital gains and qualified dividends taxed no differently than regular taxable income. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ True +_Value Type:_ float +_Known Values:_ +2013: 0.0 +2014: 0.0 +2015: 0.0 +2016: 0.0 +2017: 0.0 +2018: 0.0 +2019: 0.0 +_Valid Range:_ min = 0 and max = 9e+99 +_Out-of-Range Action:_ error + + +#### `CG_reinvest_ec_rt` +_Description:_ Positive value used only if long term capital gains and qualified dividends taxed no differently than regular taxable income. To limit the exclusion to capital gains and dividends invested within one year, set to statutory exclusion rate times the fraction of capital gains and qualified dividends in excess of the exclusion that are assumed to be reinvested within the year. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ +2013: 0.0 +2014: 0.0 +2015: 0.0 +2016: 0.0 +2017: 0.0 +2018: 0.0 +2019: 0.0 +_Valid Range:_ min = 0 and max = 1 +_Out-of-Range Action:_ error + + +## Personal Income + +### Alternative Minimum Tax + +#### `AMT_em` +_Description:_ The amount of AMT taxable income exempted from AMT. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ True +_Value Type:_ float +_Known Values:_ + for: [single, mjoint, mseparate, headhh, widow] +2013: [51900.0, 80800.0, 40400.0, 51900.0, 80800.0] +2014: [52800.0, 82100.0, 41050.0, 52800.0, 82100.0] +2015: [53600.0, 83400.0, 41700.0, 53600.0, 83400.0] +2016: [53900.0, 83800.0, 41900.0, 53900.0, 83800.0] +2017: [54300.0, 84500.0, 42250.0, 54300.0, 84500.0] +2018: [70300.0, 109400.0, 54700.0, 70300.0, 109400.0] +2019: [71700.0, 111700.0, 55850.0, 71700.0, 111700.0] +2020: [72900.0, 113400.0, 56700.0, 72900.0, 113400.0] +2021: [73600.0, 114600.0, 57300.0, 73600.0, 114600.0] +2022: [75900.0, 118100.0, 59050.0, 75900.0, 118100.0] +2023: [81300.0, 126500.0, 63250.0, 81300.0, 126500.0] +2024: [85700.0, 133300.0, 66650.0, 85700.0, 133300.0] +2025: [87885.35, 136699.15, 68349.58, 87885.35, 136699.15] +2026: [71053.0, 110570.0, 55285.0, 71053.0, 110570.0] +_Valid Range:_ min = 0 and max = 9e+99 +_Out-of-Range Action:_ error + + +#### `AMT_prt` +_Description:_ AMT exemption will decrease at this rate for each dollar of AMT taxable income exceeding AMT phaseout start. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ +2013: 0.25 +2014: 0.25 +2015: 0.25 +2016: 0.25 +2017: 0.25 +2018: 0.25 +2019: 0.25 +_Valid Range:_ min = 0 and max = 1 +_Out-of-Range Action:_ error + + +#### `AMT_em_ps` +_Description:_ AMT exemption starts to decrease when AMT taxable income goes beyond this threshold. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ True +_Value Type:_ float +_Known Values:_ + for: [single, mjoint, mseparate, headhh, widow] +2013: [115400.0, 153900.0, 76950.0, 115400.0, 153900.0] +2014: [117300.0, 156500.0, 78250.0, 117300.0, 156500.0] +2015: [119200.0, 158900.0, 79450.0, 119200.0, 158900.0] +2016: [119700.0, 159700.0, 79850.0, 119700.0, 159700.0] +2017: [120700.0, 160900.0, 80450.0, 120700.0, 160900.0] +2018: [500000.0, 1000000.0, 500000.0, 500000.0, 1000000.0] +2019: [510300.0, 1020600.0, 510300.0, 510300.0, 1020600.0] +2020: [518400.0, 1036800.0, 518400.0, 518400.0, 1036800.0] +2021: [523600.0, 1047200.0, 523600.0, 523600.0, 1047200.0] +2022: [539900.0, 1079800.0, 539900.0, 539900.0, 1079800.0] +2023: [578150.0, 1156300.0, 578150.0, 578150.0, 1156300.0] +2024: [609350.0, 1218700.0, 609350.0, 609350.0, 1218700.0] +2025: [624888.43, 1249776.85, 624888.43, 624888.43, 1249776.85] +2026: [157938.0, 210541.0, 105270.0, 157938.0, 210541.0] +_Valid Range:_ min = 0 and max = 9e+99 +_Out-of-Range Action:_ error + + +#### `AMT_rt1` +_Description:_ The tax rate applied to the portion of AMT taxable income below the surtax threshold, AMT bracket 1. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ +2013: 0.26 +2014: 0.26 +2015: 0.26 +2016: 0.26 +2017: 0.26 +2018: 0.26 +2019: 0.26 +_Valid Range:_ min = 0 and max = 1 +_Out-of-Range Action:_ error + + +#### `AMT_brk1` +_Description:_ AMT taxable income below this is subject to AMT rate 1 and above it is subject to AMT rate 1 + the additional AMT rate. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ True +_Value Type:_ float +_Known Values:_ +2013: 179500.0 +2014: 182500.0 +2015: 185400.0 +2016: 186300.0 +2017: 187800.0 +2018: 191100.0 +2019: 194800.0 +2020: 197900.0 +2021: 199900.0 +2022: 206100.0 +2023: 220700.0 +2024: 232600.0 +2025: 238531.3 +2026: 243778.99 +_Valid Range:_ min = 0 and max = 9e+99 +_Out-of-Range Action:_ error + + +#### `AMT_rt2` +_Description:_ The additional tax rate applied to the portion of AMT income above the AMT bracket 1. +_Notes:_ This is the additional tax rate (on top of AMT rate 1) for AMT income above AMT bracket 1. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ +2013: 0.02 +2014: 0.02 +2015: 0.02 +2016: 0.02 +2017: 0.02 +2018: 0.02 +2019: 0.02 +_Valid Range:_ min = 0 and max = 1 +_Out-of-Range Action:_ error + + +### Pass-Through + +#### `PT_rt1` +_Description:_ The lowest tax rate, applied to the portion of income from sole proprietorships, partnerships and S-corporations below tax bracket 1. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ +2013: 0.1 +2014: 0.1 +2015: 0.1 +2016: 0.1 +2017: 0.1 +2018: 0.1 +2019: 0.1 +2020: 0.1 +2021: 0.1 +2022: 0.1 +2023: 0.1 +2024: 0.1 +2025: 0.1 +2026: 0.1 +_Valid Range:_ min = 0 and max = 1 +_Out-of-Range Action:_ error + + +#### `PT_brk1` +_Description:_ Income from sole proprietorships, partnerships and S-corporations below this threshold is taxed at tax rate 1. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ True +_Value Type:_ float +_Known Values:_ + for: [single, mjoint, mseparate, headhh, widow] +2013: [8925.0, 17850.0, 8925.0, 12750.0, 17850.0] +2014: [9075.0, 18150.0, 9075.0, 12950.0, 18150.0] +2015: [9225.0, 18450.0, 9225.0, 13150.0, 18450.0] +2016: [9275.0, 18550.0, 9275.0, 13250.0, 18550.0] +2017: [9325.0, 18650.0, 9325.0, 13350.0, 18650.0] +2018: [9525.0, 19050.0, 9525.0, 13600.0, 19050.0] +2019: [9700.0, 19400.0, 9700.0, 13850.0, 19400.0] +2020: [9875.0, 19750.0, 9875.0, 14100.0, 19750.0] +2021: [9950.0, 19900.0, 9950.0, 14200.0, 19900.0] +2022: [10275.0, 20550.0, 10275.0, 14650.0, 20550.0] +2023: [11000.0, 22000.0, 11000.0, 15700.0, 22000.0] +2024: [11600.0, 23200.0, 11600.0, 16550.0, 23200.0] +2025: [11895.8, 23791.6, 11895.8, 16972.03, 23791.6] +2026: [12202.0, 24404.0, 12202.0, 17469.0, 24404.0] +_Valid Range:_ min = 0 and max = PT_brk2 +_Out-of-Range Action:_ error + + +#### `PT_rt2` +_Description:_ The second lowest tax rate, applied to the portion of income from sole proprietorships, partnerships and S-corporations below tax bracket 2 and above tax bracket 1. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ +2013: 0.15 +2014: 0.15 +2015: 0.15 +2016: 0.15 +2017: 0.15 +2018: 0.12 +2019: 0.12 +2020: 0.12 +2021: 0.12 +2022: 0.12 +2023: 0.12 +2024: 0.12 +2025: 0.12 +2026: 0.15 +_Valid Range:_ min = 0 and max = 1 +_Out-of-Range Action:_ error + + +#### `PT_brk2` +_Description:_ Income from sole proprietorships, partnerships and S-corporations below this threshold and above tax bracket 1 is taxed at tax rate 2. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ True +_Value Type:_ float +_Known Values:_ + for: [single, mjoint, mseparate, headhh, widow] +2013: [36250.0, 72500.0, 36250.0, 48600.0, 72500.0] +2014: [36900.0, 73800.0, 36900.0, 49400.0, 73800.0] +2015: [37450.0, 74900.0, 37450.0, 50200.0, 74900.0] +2016: [37650.0, 75300.0, 37650.0, 50400.0, 75300.0] +2017: [37950.0, 75900.0, 37950.0, 50800.0, 75900.0] +2018: [38700.0, 77400.0, 38700.0, 51800.0, 77400.0] +2019: [39475.0, 78950.0, 39475.0, 52850.0, 78950.0] +2020: [40125.0, 80250.0, 40125.0, 53700.0, 80250.0] +2021: [40525.0, 81050.0, 40525.0, 54200.0, 81050.0] +2022: [41775.0, 83550.0, 41775.0, 55900.0, 83550.0] +2023: [44725.0, 89450.0, 44725.0, 59850.0, 89450.0] +2024: [47150.0, 94300.0, 47150.0, 63100.0, 94300.0] +2025: [48352.32, 96704.65, 48352.32, 64709.05, 96704.65] +2026: [49658.0, 99317.0, 49658.0, 66473.0, 99317.0] +_Valid Range:_ min = PT_brk1 and max = PT_brk3 +_Out-of-Range Action:_ error + + +#### `PT_rt3` +_Description:_ The third lowest tax rate, applied to the portion of income from sole proprietorships, partnerships and S-corporations below tax bracket 3 and above tax bracket 2. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ +2013: 0.25 +2014: 0.25 +2015: 0.25 +2016: 0.25 +2017: 0.25 +2018: 0.22 +2019: 0.22 +2020: 0.22 +2021: 0.22 +2022: 0.22 +2023: 0.22 +2024: 0.22 +2025: 0.22 +2026: 0.25 +_Valid Range:_ min = 0 and max = 1 +_Out-of-Range Action:_ error + + +#### `PT_brk3` +_Description:_ Income from sole proprietorships, partnerships and S-corporations below this threshold and above tax bracket 2 is taxed at tax rate 3. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ True +_Value Type:_ float +_Known Values:_ + for: [single, mjoint, mseparate, headhh, widow] +2013: [87850.0, 146400.0, 73200.0, 125450.0, 146400.0] +2014: [89350.0, 148850.0, 74425.0, 127550.0, 148850.0] +2015: [90750.0, 151200.0, 75600.0, 129600.0, 151200.0] +2016: [91150.0, 151900.0, 75950.0, 130150.0, 151900.0] +2017: [91900.0, 153100.0, 76550.0, 131200.0, 153100.0] +2018: [82500.0, 165000.0, 82500.0, 82500.0, 165000.0] +2019: [84200.0, 168400.0, 84200.0, 84200.0, 168400.0] +2020: [85525.0, 171050.0, 85525.0, 85500.0, 171050.0] +2021: [86375.0, 172750.0, 86375.0, 86350.0, 172750.0] +2022: [89075.0, 178150.0, 89075.0, 89050.0, 178150.0] +2023: [95375.0, 190750.0, 95375.0, 95350.0, 190750.0] +2024: [100525.0, 201050.0, 100525.0, 100500.0, 201050.0] +2025: [103088.39, 206176.78, 103088.39, 103062.75, 206176.78] +2026: [120253.0, 200334.0, 100167.0, 171678.0, 200334.0] +_Valid Range:_ min = PT_brk2 and max = PT_brk4 +_Out-of-Range Action:_ error + + +#### `PT_rt4` +_Description:_ The tax rate applied to the portion of income from sole proprietorships, partnerships and S-corporations below tax bracket 4 and above tax bracket 3. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ +2013: 0.28 +2014: 0.28 +2015: 0.28 +2016: 0.28 +2017: 0.28 +2018: 0.24 +2019: 0.24 +2020: 0.24 +2021: 0.24 +2022: 0.24 +2023: 0.24 +2024: 0.24 +2025: 0.24 +2026: 0.28 +_Valid Range:_ min = 0 and max = 1 +_Out-of-Range Action:_ error + + +#### `PT_brk4` +_Description:_ Income from sole proprietorships, partnerships and S-corporations below this threshold and above tax bracket 3 is taxed at tax rate 4. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ True +_Value Type:_ float +_Known Values:_ + for: [single, mjoint, mseparate, headhh, widow] +2013: [183250.0, 223050.0, 111525.0, 203150.0, 223050.0] +2014: [186350.0, 226850.0, 113425.0, 206600.0, 226850.0] +2015: [189300.0, 230450.0, 115225.0, 209850.0, 230450.0] +2016: [190150.0, 231450.0, 115725.0, 210800.0, 231450.0] +2017: [191650.0, 233350.0, 116675.0, 212500.0, 233350.0] +2018: [157500.0, 315000.0, 157500.0, 157500.0, 315000.0] +2019: [160725.0, 321450.0, 160725.0, 160700.0, 321450.0] +2020: [163300.0, 326600.0, 163300.0, 163300.0, 326600.0] +2021: [164925.0, 329850.0, 164925.0, 164900.0, 329850.0] +2022: [170050.0, 340100.0, 170050.0, 170050.0, 340100.0] +2023: [182100.0, 364200.0, 182100.0, 182100.0, 364200.0] +2024: [191950.0, 383900.0, 191950.0, 191950.0, 383900.0] +2025: [196844.72, 393689.45, 196844.72, 196844.72, 393689.45] +2026: [250778.0, 305343.0, 152671.0, 278060.0, 305343.0] +_Valid Range:_ min = PT_brk3 and max = PT_brk5 +_Out-of-Range Action:_ error + + +#### `PT_rt5` +_Description:_ The third highest tax rate, applied to the portion of income from sole proprietorships, partnerships and S-corporations below tax bracket 5 and above tax bracket 4. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ +2013: 0.33 +2014: 0.33 +2015: 0.33 +2016: 0.33 +2017: 0.33 +2018: 0.32 +2019: 0.32 +2020: 0.32 +2021: 0.32 +2022: 0.32 +2023: 0.32 +2024: 0.32 +2025: 0.32 +2026: 0.33 +_Valid Range:_ min = 0 and max = 1 +_Out-of-Range Action:_ error + + +#### `PT_brk5` +_Description:_ Income from sole proprietorships, partnerships and S-corporations below this threshold and above tax bracket 4 is taxed at tax rate 5. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ True +_Value Type:_ float +_Known Values:_ + for: [single, mjoint, mseparate, headhh, widow] +2013: [398350.0, 398350.0, 199175.0, 398350.0, 398350.0] +2014: [405100.0, 405100.0, 202550.0, 405100.0, 405100.0] +2015: [411500.0, 411500.0, 205750.0, 411500.0, 411500.0] +2016: [413350.0, 413350.0, 206675.0, 413350.0, 413350.0] +2017: [416700.0, 416700.0, 208350.0, 416700.0, 416700.0] +2018: [200000.0, 400000.0, 200000.0, 200000.0, 400000.0] +2019: [204100.0, 408200.0, 204100.0, 204100.0, 408200.0] +2020: [207350.0, 414700.0, 207350.0, 207350.0, 414700.0] +2021: [209425.0, 418850.0, 209425.0, 209400.0, 418850.0] +2022: [215950.0, 431900.0, 215950.0, 215950.0, 431900.0] +2023: [231250.0, 462500.0, 231250.0, 231250.0, 462500.0] +2024: [243725.0, 487450.0, 243725.0, 243700.0, 487450.0] +2025: [249939.99, 499879.98, 249939.99, 249914.35, 499879.98] +2026: [545260.0, 545260.0, 272630.0, 545260.0, 545260.0] +_Valid Range:_ min = PT_brk4 and max = PT_brk6 +_Out-of-Range Action:_ error + + +#### `PT_rt6` +_Description:_ The second higher tax rate, applied to the portion of income from sole proprietorships, partnerships and S-corporations below tax bracket 6 and above tax bracket 5. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ +2013: 0.35 +2014: 0.35 +2015: 0.35 +2016: 0.35 +2017: 0.35 +2018: 0.35 +2019: 0.35 +2020: 0.35 +2021: 0.35 +2022: 0.35 +2023: 0.35 +2024: 0.35 +2025: 0.35 +2026: 0.35 +_Valid Range:_ min = 0 and max = 1 +_Out-of-Range Action:_ error + + +#### `PT_brk6` +_Description:_ Income from sole proprietorships, partnerships and S-corporations below this threshold and above tax bracket 5 is taxed at tax rate 6. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ True +_Value Type:_ float +_Known Values:_ + for: [single, mjoint, mseparate, headhh, widow] +2013: [400000.0, 450000.0, 225000.0, 425000.0, 450000.0] +2014: [406750.0, 457600.0, 228800.0, 432200.0, 457600.0] +2015: [413200.0, 464850.0, 232425.0, 439000.0, 464850.0] +2016: [415050.0, 466950.0, 233475.0, 441000.0, 466950.0] +2017: [418400.0, 470700.0, 235350.0, 444550.0, 470700.0] +2018: [500000.0, 600000.0, 300000.0, 500000.0, 600000.0] +2019: [510300.0, 612350.0, 306175.0, 510300.0, 612350.0] +2020: [518400.0, 622050.0, 311025.0, 518400.0, 622050.0] +2021: [523600.0, 628300.0, 314150.0, 523600.0, 628300.0] +2022: [539900.0, 647850.0, 323925.0, 539900.0, 647850.0] +2023: [578125.0, 693750.0, 578125.0, 578100.0, 693750.0] +2024: [609350.0, 731200.0, 365600.0, 609350.0, 731200.0] +2025: [624888.43, 749845.6, 374922.8, 624888.43, 749845.6] +2026: [547484.0, 615920.0, 307960.0, 581702.0, 615920.0] +_Valid Range:_ min = PT_brk5 and max = PT_brk7 +_Out-of-Range Action:_ error + + +#### `PT_rt7` +_Description:_ The highest tax rate, applied to the portion of income from sole proprietorships, partnerships and S-corporations below tax bracket 7 and above tax bracket 6. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ +2013: 0.396 +2014: 0.396 +2015: 0.396 +2016: 0.396 +2017: 0.396 +2018: 0.37 +2019: 0.37 +2020: 0.37 +2021: 0.37 +2022: 0.37 +2023: 0.37 +2024: 0.37 +2025: 0.37 +2026: 0.396 +_Valid Range:_ min = 0 and max = 1 +_Out-of-Range Action:_ error + + +#### `PT_brk7` +_Description:_ Income from sole proprietorships, partnerships and S-corporations below this threshold and above tax bracket 6 is taxed at tax rate 7. Default value is essentially infinity. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ True +_Value Type:_ float +_Known Values:_ + for: [single, mjoint, mseparate, headhh, widow] +2013: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] +2014: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] +2015: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] +2016: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] +2017: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] +2018: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] +2019: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] +_Valid Range:_ min = PT_brk6 and max = 9e+99 +_Out-of-Range Action:_ error + + +#### `PT_rt8` +_Description:_ The extra tax rate, applied to the portion of income from sole proprietorships, partnerships and S-corporations above the tax bracket 7. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ +2013: 1.0 +2014: 1.0 +2015: 1.0 +2016: 1.0 +2017: 1.0 +2018: 1.0 +2019: 1.0 +_Valid Range:_ min = 0 and max = 1 +_Out-of-Range Action:_ error + + +#### `PT_EligibleRate_active` +_Description:_ Eligibility rate of active business income for separate pass-through rates. +_Notes:_ Active business income defined as e00900 + e26270 +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ +2013: 1.0 +2014: 1.0 +2015: 1.0 +2016: 1.0 +2017: 1.0 +2018: 1.0 +2019: 1.0 +_Valid Range:_ min = 0 and max = 1 +_Out-of-Range Action:_ error + + +#### `PT_EligibleRate_passive` +_Description:_ Eligibility rate of passive business income for mseparate pass-through rates. +_Notes:_ Passive business income defined as e02000 - e26270 +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ False +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ +2013: 0.0 +2014: 0.0 +2015: 0.0 +2016: 0.0 +2017: 0.0 +2018: 0.0 +2019: 0.0 +_Valid Range:_ min = 0 and max = 1 +_Out-of-Range Action:_ error + + +#### `PT_wages_active_income` +_Description:_ Whether active business income eligibility base for PT schedule for includes wages. +_Notes:_ Only applies if active business income is positive +_Has An Effect When Using:_ _PUF data:_ False _CPS data:_ False +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ bool +_Known Values:_ +2013: False +2014: False +2015: False +2016: False +2017: False +2018: False +2019: False +_Valid Range:_ min = False and max = True +_Out-of-Range Action:_ error + + +#### `PT_top_stacking` +_Description:_ Whether taxable income eligible for PT rate schedule is stacked on top of regular taxable income. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ bool +_Known Values:_ +2013: True +2014: True +2015: True +2016: True +2017: True +2018: True +2019: True +_Valid Range:_ min = False and max = True +_Out-of-Range Action:_ error + + +#### `PT_qbid_rt` +_Description:_ Fraction of pass-through business income that may be excluded from taxable income. +_Notes:_ Applies to e00900 + e26270 +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ +2013: 0.0 +2014: 0.0 +2015: 0.0 +2016: 0.0 +2017: 0.0 +2018: 0.2 +2019: 0.2 +2020: 0.2 +2021: 0.2 +2022: 0.2 +2023: 0.2 +2024: 0.2 +2025: 0.2 +2026: 0.0 +_Valid Range:_ min = 0 and max = 1 +_Out-of-Range Action:_ error + + +#### `PT_qbid_taxinc_thd` +_Description:_ Pre-QBID taxable income above this lower threshold implies the QBID amount begins to be limited. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ True +_Value Type:_ float +_Known Values:_ + for: [single, mjoint, mseparate, headhh, widow] +2013: [0.0, 0.0, 0.0, 0.0, 0.0] +2014: [0.0, 0.0, 0.0, 0.0, 0.0] +2015: [0.0, 0.0, 0.0, 0.0, 0.0] +2016: [0.0, 0.0, 0.0, 0.0, 0.0] +2017: [0.0, 0.0, 0.0, 0.0, 0.0] +2018: [157500.0, 315000.0, 157500.0, 157500.0, 315000.0] +2019: [160700.0, 321400.0, 160725.0, 160700.0, 321400.0] +2020: [163300.0, 326600.0, 163300.0, 163300.0, 326600.0] +2021: [164900.0, 329800.0, 164900.0, 164900.0, 329800.0] +2022: [170050.0, 340100.0, 170050.0, 170050.0, 340100.0] +2023: [182100.0, 364200.0, 182100.0, 182100.0, 182100.0] +2024: [191950.0, 383900.0, 191950.0, 191950.0, 191950.0] +2025: [196844.72, 393689.45, 196844.72, 196844.72, 196844.72] +2026: [0.0, 0.0, 0.0, 0.0, 0.0] +_Valid Range:_ min = 0 and max = 9e+99 +_Out-of-Range Action:_ error + + +#### `PT_qbid_taxinc_gap` +_Description:_ Pre-QBID taxable income above this upper threshold implies the QBID amount is even more limited. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ + for: [single, mjoint, mseparate, headhh, widow] +2013: [1.0, 1.0, 1.0, 1.0, 1.0] +2014: [1.0, 1.0, 1.0, 1.0, 1.0] +2015: [1.0, 1.0, 1.0, 1.0, 1.0] +2016: [1.0, 1.0, 1.0, 1.0, 1.0] +2017: [1.0, 1.0, 1.0, 1.0, 1.0] +2018: [50000.0, 100000.0, 50000.0, 50000.0, 100000.0] +2019: [50000.0, 100000.0, 50000.0, 50000.0, 100000.0] +2020: [50000.0, 100000.0, 50000.0, 50000.0, 100000.0] +2021: [50000.0, 100000.0, 50000.0, 50000.0, 100000.0] +2022: [50000.0, 100000.0, 50000.0, 50000.0, 100000.0] +2023: [50000.0, 100000.0, 50000.0, 50000.0, 100000.0] +2024: [50000.0, 100000.0, 50000.0, 50000.0, 100000.0] +2025: [50000.0, 100000.0, 50000.0, 50000.0, 100000.0] +2026: [1.0, 1.0, 1.0, 1.0, 1.0] +_Valid Range:_ min = 1 and max = 9e+99 +_Out-of-Range Action:_ error + + +#### `PT_qbid_w2_wages_rt` +_Description:_ QBID is capped at this fraction of W-2 wages paid by the pass-through business if pre-QBID taxable income is above the QBID thresholds. +_Has An Effect When Using:_ _PUF data:_ False _CPS data:_ False +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ +2013: 0.0 +2014: 0.0 +2015: 0.0 +2016: 0.0 +2017: 0.0 +2018: 0.5 +2019: 0.5 +2020: 0.5 +2021: 0.5 +2022: 0.5 +2023: 0.5 +2024: 0.5 +2025: 0.5 +2026: 0.0 +_Valid Range:_ min = 0 and max = 1 +_Out-of-Range Action:_ error + + +#### `PT_qbid_alt_w2_wages_rt` +_Description:_ QBID is capped at this fraction of W-2 wages paid by the pass-through business plus some fraction of business property if pre-QBID taxable income is above the QBID thresholds and the alternative cap is higher than the main wage-only cap. +_Has An Effect When Using:_ _PUF data:_ False _CPS data:_ False +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ +2013: 0.0 +2014: 0.0 +2015: 0.0 +2016: 0.0 +2017: 0.0 +2018: 0.25 +2019: 0.25 +2020: 0.25 +2021: 0.25 +2022: 0.25 +2023: 0.25 +2024: 0.25 +2025: 0.25 +2026: 0.0 +_Valid Range:_ min = 0 and max = 1 +_Out-of-Range Action:_ error + + +#### `PT_qbid_alt_property_rt` +_Description:_ QBID is capped at this fraction of business property owned plus some fraction of W-2 wages paid by the pass-through business if pre-QBID taxable income is above the QBID thresholds and the alternative cap is higher than the main wage-only cap. +_Has An Effect When Using:_ _PUF data:_ False _CPS data:_ False +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ +2013: 0.0 +2014: 0.0 +2015: 0.0 +2016: 0.0 +2017: 0.0 +2018: 0.025 +2019: 0.025 +2020: 0.025 +2021: 0.025 +2022: 0.025 +2023: 0.025 +2024: 0.025 +2025: 0.025 +2026: 0.0 +_Valid Range:_ min = 0 and max = 1 +_Out-of-Range Action:_ error + + +#### `PT_qbid_ps` +_Description:_ QBID begins to decrease when pre-QBID taxable income is above this level. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ True +_Value Type:_ float +_Known Values:_ + for: [single, mjoint, mseparate, headhh, widow] +2013: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] +2014: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] +2015: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] +2016: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] +2017: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] +2018: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] +2019: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] +_Valid Range:_ min = 0 and max = 9e+99 +_Out-of-Range Action:_ error + + +#### `PT_qbid_prt` +_Description:_ QBID will decrease at this rate for each dollar of taxable income exceeding QBID phaseout start. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ +2013: 0.0 +2014: 0.0 +2015: 0.0 +2016: 0.0 +2017: 0.0 +2018: 0.0 +2019: 0.0 +_Valid Range:_ min = 0 and max = 9e+99 +_Out-of-Range Action:_ error + + +### Regular: Non-AMT, Non-Pass-Through + +#### `II_rt1` +_Description:_ The lowest tax rate, applied to the portion of taxable income below tax bracket 1. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ +2013: 0.1 +2014: 0.1 +2015: 0.1 +2016: 0.1 +2017: 0.1 +2018: 0.1 +2019: 0.1 +2020: 0.1 +2021: 0.1 +2022: 0.1 +2023: 0.1 +2024: 0.1 +2025: 0.1 +2026: 0.1 +_Valid Range:_ min = 0 and max = 1 +_Out-of-Range Action:_ error + + +#### `II_brk1` +_Description:_ Taxable income below this threshold is taxed at tax rate 1. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ True +_Value Type:_ float +_Known Values:_ + for: [single, mjoint, mseparate, headhh, widow] +2013: [8925.0, 17850.0, 8925.0, 12750.0, 17850.0] +2014: [9075.0, 18150.0, 9075.0, 12950.0, 18150.0] +2015: [9225.0, 18450.0, 9225.0, 13150.0, 18450.0] +2016: [9275.0, 18550.0, 9275.0, 13250.0, 18550.0] +2017: [9325.0, 18650.0, 9325.0, 13350.0, 18650.0] +2018: [9525.0, 19050.0, 9525.0, 13600.0, 19050.0] +2019: [9700.0, 19400.0, 9700.0, 13850.0, 19400.0] +2020: [9875.0, 19750.0, 9875.0, 14100.0, 19750.0] +2021: [9950.0, 19900.0, 9950.0, 14200.0, 19900.0] +2022: [10275.0, 20550.0, 10275.0, 14650.0, 20550.0] +2023: [11000.0, 22000.0, 11000.0, 15700.0, 22000.0] +2024: [11600.0, 23200.0, 11600.0, 16550.0, 23200.0] +2025: [11895.8, 23791.6, 11895.8, 16972.03, 23791.6] +2026: [12202.0, 24404.0, 12202.0, 17469.0, 24404.0] +_Valid Range:_ min = 0 and max = II_brk2 +_Out-of-Range Action:_ error + + +#### `II_rt2` +_Description:_ The second lowest tax rate, applied to the portion of taxable income below tax bracket 2 and above tax bracket 1. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ +2013: 0.15 +2014: 0.15 +2015: 0.15 +2016: 0.15 +2017: 0.15 +2018: 0.12 +2019: 0.12 +2020: 0.12 +2021: 0.12 +2022: 0.12 +2023: 0.12 +2024: 0.12 +2025: 0.12 +2026: 0.15 +_Valid Range:_ min = 0 and max = 1 +_Out-of-Range Action:_ error + + +#### `II_brk2` +_Description:_ Income below this threshold and above tax bracket 1 is taxed at tax rate 2. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ True +_Value Type:_ float +_Known Values:_ + for: [single, mjoint, mseparate, headhh, widow] +2013: [36250.0, 72500.0, 36250.0, 48600.0, 72500.0] +2014: [36900.0, 73800.0, 36900.0, 49400.0, 73800.0] +2015: [37450.0, 74900.0, 37450.0, 50200.0, 74900.0] +2016: [37650.0, 75300.0, 37650.0, 50400.0, 75300.0] +2017: [37950.0, 75900.0, 37950.0, 50800.0, 75900.0] +2018: [38700.0, 77400.0, 38700.0, 51800.0, 77400.0] +2019: [39475.0, 78950.0, 39475.0, 52850.0, 78950.0] +2020: [40125.0, 80250.0, 40125.0, 53700.0, 80250.0] +2021: [40525.0, 81050.0, 40525.0, 54200.0, 81050.0] +2022: [41775.0, 83550.0, 41775.0, 55900.0, 83550.0] +2023: [44725.0, 89450.0, 44725.0, 59850.0, 89450.0] +2024: [47150.0, 94300.0, 47150.0, 63100.0, 94300.0] +2025: [48352.32, 96704.65, 48352.32, 64709.05, 96704.65] +2026: [49658.0, 99317.0, 49658.0, 66473.0, 99317.0] +_Valid Range:_ min = II_brk1 and max = II_brk3 +_Out-of-Range Action:_ error + + +#### `II_rt3` +_Description:_ The third lowest tax rate, applied to the portion of taxable income below tax bracket 3 and above tax bracket 2. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ +2013: 0.25 +2014: 0.25 +2015: 0.25 +2016: 0.25 +2017: 0.25 +2018: 0.22 +2019: 0.22 +2020: 0.22 +2021: 0.22 +2022: 0.22 +2023: 0.22 +2024: 0.22 +2025: 0.22 +2026: 0.25 +_Valid Range:_ min = 0 and max = 1 +_Out-of-Range Action:_ error + + +#### `II_brk3` +_Description:_ Income below this threshold and above tax bracket 2 is taxed at tax rate 3. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ True +_Value Type:_ float +_Known Values:_ + for: [single, mjoint, mseparate, headhh, widow] +2013: [87850.0, 146400.0, 73200.0, 125450.0, 146400.0] +2014: [89350.0, 148850.0, 74425.0, 127550.0, 148850.0] +2015: [90750.0, 151200.0, 75600.0, 129600.0, 151200.0] +2016: [91150.0, 151900.0, 75950.0, 130150.0, 151900.0] +2017: [91900.0, 153100.0, 76550.0, 131200.0, 153100.0] +2018: [82500.0, 165000.0, 82500.0, 82500.0, 165000.0] +2019: [84200.0, 168400.0, 84200.0, 84200.0, 168400.0] +2020: [85525.0, 171050.0, 85525.0, 85500.0, 171050.0] +2021: [86375.0, 172750.0, 86375.0, 86350.0, 172750.0] +2022: [89075.0, 178150.0, 89075.0, 89050.0, 178150.0] +2023: [95375.0, 190750.0, 95375.0, 95350.0, 190750.0] +2024: [100525.0, 201050.0, 100525.0, 100500.0, 201050.0] +2025: [103088.39, 206176.78, 103088.39, 103062.75, 206176.78] +2026: [120253.0, 200334.0, 100167.0, 171678.0, 200334.0] +_Valid Range:_ min = II_brk2 and max = II_brk4 +_Out-of-Range Action:_ error + + +#### `II_rt4` +_Description:_ The tax rate applied to the portion of taxable income below tax bracket 4 and above tax bracket 3. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ +2013: 0.28 +2014: 0.28 +2015: 0.28 +2016: 0.28 +2017: 0.28 +2018: 0.24 +2019: 0.24 +2020: 0.24 +2021: 0.24 +2022: 0.24 +2023: 0.24 +2024: 0.24 +2025: 0.24 +2026: 0.28 +_Valid Range:_ min = 0 and max = 1 +_Out-of-Range Action:_ error + + +#### `II_brk4` +_Description:_ Income below this threshold and above tax bracket 3 is taxed at tax rate 4. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ True +_Value Type:_ float +_Known Values:_ + for: [single, mjoint, mseparate, headhh, widow] +2013: [183250.0, 223050.0, 111525.0, 203150.0, 223050.0] +2014: [186350.0, 226850.0, 113425.0, 206600.0, 226850.0] +2015: [189300.0, 230450.0, 115225.0, 209850.0, 230450.0] +2016: [190150.0, 231450.0, 115725.0, 210800.0, 231450.0] +2017: [191650.0, 233350.0, 116675.0, 212500.0, 233350.0] +2018: [157500.0, 315000.0, 157500.0, 157500.0, 315000.0] +2019: [160725.0, 321450.0, 160725.0, 160700.0, 321450.0] +2020: [163300.0, 326600.0, 163300.0, 163300.0, 326600.0] +2021: [164925.0, 329850.0, 164925.0, 164900.0, 329850.0] +2022: [170050.0, 340100.0, 170050.0, 170050.0, 340100.0] +2023: [182100.0, 364200.0, 182100.0, 182100.0, 364200.0] +2024: [191950.0, 383900.0, 191950.0, 191950.0, 383900.0] +2025: [196844.72, 393689.45, 196844.72, 196844.72, 393689.45] +2026: [250778.0, 305343.0, 152671.0, 278060.0, 305343.0] +_Valid Range:_ min = II_brk3 and max = II_brk5 +_Out-of-Range Action:_ error + + +#### `II_rt5` +_Description:_ The third highest tax rate, applied to the portion of taxable income below tax bracket 5 and above tax bracket 4. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ +2013: 0.33 +2014: 0.33 +2015: 0.33 +2016: 0.33 +2017: 0.33 +2018: 0.32 +2019: 0.32 +2020: 0.32 +2021: 0.32 +2022: 0.32 +2023: 0.32 +2024: 0.32 +2025: 0.32 +2026: 0.33 +_Valid Range:_ min = 0 and max = 1 +_Out-of-Range Action:_ error + + +#### `II_brk5` +_Description:_ Income below this threshold and above tax bracket 4 is taxed at tax rate 5. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ True +_Value Type:_ float +_Known Values:_ + for: [single, mjoint, mseparate, headhh, widow] +2013: [398350.0, 398350.0, 199175.0, 398350.0, 398350.0] +2014: [405100.0, 405100.0, 202550.0, 405100.0, 405100.0] +2015: [411500.0, 411500.0, 205750.0, 411500.0, 411500.0] +2016: [413350.0, 413350.0, 206675.0, 413350.0, 413350.0] +2017: [416700.0, 416700.0, 208350.0, 416700.0, 416700.0] +2018: [200000.0, 400000.0, 200000.0, 200000.0, 400000.0] +2019: [204100.0, 408200.0, 204100.0, 204100.0, 408200.0] +2020: [207350.0, 414700.0, 207350.0, 207350.0, 414700.0] +2021: [209425.0, 418850.0, 209425.0, 209400.0, 418850.0] +2022: [215950.0, 431900.0, 215950.0, 215950.0, 431900.0] +2023: [231250.0, 462500.0, 231250.0, 231250.0, 462500.0] +2024: [243725.0, 487450.0, 243725.0, 243700.0, 487450.0] +2025: [249939.99, 499879.98, 249939.99, 249914.35, 499879.98] +2026: [545260.0, 545260.0, 272630.0, 545260.0, 545260.0] +_Valid Range:_ min = II_brk4 and max = II_brk6 +_Out-of-Range Action:_ error + + +#### `II_rt6` +_Description:_ The second higher tax rate, applied to the portion of taxable income below tax bracket 6 and above tax bracket 5. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ +2013: 0.35 +2014: 0.35 +2015: 0.35 +2016: 0.35 +2017: 0.35 +2018: 0.35 +2019: 0.35 +2020: 0.35 +2021: 0.35 +2022: 0.35 +2023: 0.35 +2024: 0.35 +2025: 0.35 +2026: 0.35 +_Valid Range:_ min = 0 and max = 1 +_Out-of-Range Action:_ error + + +#### `II_brk6` +_Description:_ Income below this threshold and above tax bracket 5 is taxed at tax rate 6. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ True +_Value Type:_ float +_Known Values:_ + for: [single, mjoint, mseparate, headhh, widow] +2013: [400000.0, 450000.0, 225000.0, 425000.0, 450000.0] +2014: [406750.0, 457600.0, 228800.0, 432200.0, 457600.0] +2015: [413200.0, 464850.0, 232425.0, 439000.0, 464850.0] +2016: [415050.0, 466950.0, 233475.0, 441000.0, 466950.0] +2017: [418400.0, 470700.0, 235350.0, 444550.0, 470700.0] +2018: [500000.0, 600000.0, 300000.0, 500000.0, 600000.0] +2019: [510300.0, 612350.0, 306175.0, 510300.0, 612350.0] +2020: [518400.0, 622050.0, 311025.0, 518400.0, 622050.0] +2021: [523600.0, 628300.0, 314150.0, 523600.0, 628300.0] +2022: [539900.0, 647850.0, 323925.0, 539900.0, 647850.0] +2023: [578125.0, 693750.0, 578125.0, 578100.0, 693750.0] +2024: [609350.0, 731200.0, 365600.0, 609350.0, 731200.0] +2025: [624888.43, 749845.6, 374922.8, 624888.43, 749845.6] +2026: [547484.0, 615920.0, 307960.0, 581702.0, 615920.0] +_Valid Range:_ min = II_brk5 and max = II_brk7 +_Out-of-Range Action:_ error + + +#### `II_rt7` +_Description:_ The tax rate applied to the portion of taxable income below tax bracket 7 and above tax bracket 6. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ +2013: 0.396 +2014: 0.396 +2015: 0.396 +2016: 0.396 +2017: 0.396 +2018: 0.37 +2019: 0.37 +2020: 0.37 +2021: 0.37 +2022: 0.37 +2023: 0.37 +2024: 0.37 +2025: 0.37 +2026: 0.396 +_Valid Range:_ min = 0 and max = 1 +_Out-of-Range Action:_ error + + +#### `II_brk7` +_Description:_ Income below this threshold and above tax bracket 6 is taxed at tax rate 7; income above this threshold is taxed at tax rate 8. Default value is essentially infinity. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ True +_Value Type:_ float +_Known Values:_ + for: [single, mjoint, mseparate, headhh, widow] +2013: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] +2014: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] +2015: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] +2016: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] +2017: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] +2018: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] +2019: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] +_Valid Range:_ min = II_brk6 and max = 9e+99 +_Out-of-Range Action:_ error + + +#### `II_rt8` +_Description:_ The tax rate applied to the portion of taxable income above tax bracket 7. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ +2013: 1.0 +2014: 1.0 +2015: 1.0 +2016: 1.0 +2017: 1.0 +2018: 1.0 +2019: 1.0 +_Valid Range:_ min = 0 and max = 1 +_Out-of-Range Action:_ error + + +## Other Taxes + +### Net Investment Income Tax + +#### `NIIT_thd` +_Description:_ If modified AGI is more than this threshold, filing unit is subject to the Net Investment Income Tax. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ + for: [single, mjoint, mseparate, headhh, widow] +2013: [200000.0, 250000.0, 125000.0, 200000.0, 250000.0] +2014: [200000.0, 250000.0, 125000.0, 200000.0, 250000.0] +2015: [200000.0, 250000.0, 125000.0, 200000.0, 250000.0] +2016: [200000.0, 250000.0, 125000.0, 200000.0, 250000.0] +2017: [200000.0, 250000.0, 125000.0, 200000.0, 250000.0] +2018: [200000.0, 250000.0, 125000.0, 200000.0, 250000.0] +2019: [200000.0, 250000.0, 125000.0, 200000.0, 250000.0] +_Valid Range:_ min = 0 and max = 9e+99 +_Out-of-Range Action:_ error + + +#### `NIIT_PT_taxed` +_Description:_ false ==> partnership and S-corp income excluded from NIIT base; true ==> partnership and S-corp income is in NIIT base. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ False +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ bool +_Known Values:_ +2013: False +2014: False +2015: False +2016: False +2017: False +2018: False +2019: False +_Valid Range:_ min = False and max = True +_Out-of-Range Action:_ error + + +#### `NIIT_rt` +_Description:_ If modified AGI exceeds NIIT_thd, all net investment income is taxed at this rate. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ +2013: 0.038 +2014: 0.038 +2015: 0.038 +2016: 0.038 +2017: 0.038 +2018: 0.038 +2019: 0.038 +_Valid Range:_ min = 0 and max = 1 +_Out-of-Range Action:_ error + + +## Refundable Credits + +### Earned Income Tax Credit + +#### `EITC_c` +_Description:_ This is the maximum amount of earned income credit taxpayers are eligible for; it depends on how many kids they have. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ True +_Value Type:_ float +_Known Values:_ + for: [0kids, 1kid, 2kids, 3+kids] +2013: [487.0, 3250.0, 5372.0, 6044.0] +2014: [496.0, 3305.0, 5460.0, 6143.0] +2015: [503.0, 3359.0, 5548.0, 6242.0] +2016: [506.0, 3373.0, 5572.0, 6269.0] +2017: [510.0, 3400.0, 5616.0, 6318.0] +2018: [519.0, 3461.0, 5716.0, 6431.0] +2019: [529.0, 3526.0, 5828.0, 6557.0] +2020: [538.0, 3584.0, 5920.0, 6660.0] +2021: [1502.0, 3618.0, 5980.0, 6728.0] +2022: [560.0, 3733.0, 6164.0, 6935.0] +2023: [600.0, 3995.0, 6604.0, 7430.0] +2024: [632.0, 4213.0, 6960.0, 7830.0] +2025: [648.12, 4320.43, 7137.48, 8029.67] +2026: [662.38, 4415.48, 7294.5, 8206.32] +_Valid Range:_ min = 0 and max = 9e+99 +_Out-of-Range Action:_ error + + +#### `EITC_rt` +_Description:_ Pre-phaseout credit is minimum of this rate times earnings and the maximum earned income credit. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ + for: [0kids, 1kid, 2kids, 3+kids] +2013: [0.0765, 0.34, 0.4, 0.45] +2014: [0.0765, 0.34, 0.4, 0.45] +2015: [0.0765, 0.34, 0.4, 0.45] +2016: [0.0765, 0.34, 0.4, 0.45] +2017: [0.0765, 0.34, 0.4, 0.45] +2018: [0.0765, 0.34, 0.4, 0.45] +2019: [0.0765, 0.34, 0.4, 0.45] +_Valid Range:_ min = 0 and max = 9e+99 +_Out-of-Range Action:_ error + + +#### `EITC_basic_frac` +_Description:_ This fraction of EITC_c is always paid as a credit and one minus this fraction is applied to the phasein rate, EITC_rt. This fraction is zero under current law. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ +2013: 0.0 +2014: 0.0 +2015: 0.0 +2016: 0.0 +2017: 0.0 +2018: 0.0 +2019: 0.0 +_Valid Range:_ min = 0.0 and max = 1.0 +_Out-of-Range Action:_ error + + +#### `EITC_prt` +_Description:_ Earned income credit begins to decrease at the this rate when AGI is higher than earned income credit phaseout start AGI. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ + for: [0kids, 1kid, 2kids, 3+kids] +2013: [0.0765, 0.1598, 0.2106, 0.2106] +2014: [0.0765, 0.1598, 0.2106, 0.2106] +2015: [0.0765, 0.1598, 0.2106, 0.2106] +2016: [0.0765, 0.1598, 0.2106, 0.2106] +2017: [0.0765, 0.1598, 0.2106, 0.2106] +2018: [0.0765, 0.1598, 0.2106, 0.2106] +2019: [0.0765, 0.1598, 0.2106, 0.2106] +_Valid Range:_ min = 0 and max = 9e+99 +_Out-of-Range Action:_ error + + +#### `EITC_ps` +_Description:_ If AGI is higher than this threshold, the amount of EITC will start to decrease at the phaseout rate. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ True +_Value Type:_ float +_Known Values:_ + for: [0kids, 1kid, 2kids, 3+kids] +2013: [7970.0, 17530.0, 17530.0, 17530.0] +2014: [8110.0, 17830.0, 17830.0, 17830.0] +2015: [8250.0, 18150.0, 18150.0, 18150.0] +2016: [8270.0, 18190.0, 18190.0, 18190.0] +2017: [8340.0, 18340.0, 18340.0, 18340.0] +2018: [8510.0, 18700.0, 18700.0, 18700.0] +2019: [8650.0, 19030.0, 19030.0, 19030.0] +2020: [8790.0, 19330.0, 19330.0, 19330.0] +2021: [11610.0, 19520.0, 19520.0, 19520.0] +2022: [9160.0, 20130.0, 20130.0, 20130.0] +2023: [9800.0, 21560.0, 21560.0, 21560.0] +2024: [10330.0, 22720.0, 22720.0, 22720.0] +2025: [10593.42, 23299.36, 23299.36, 23299.36] +2026: [10826.48, 23811.95, 23811.95, 23811.95] +_Valid Range:_ min = 0 and max = 9e+99 +_Out-of-Range Action:_ error + + +#### `EITC_ps_MarriedJ` +_Description:_ This is the additional amount added on the regular phaseout start amount for taxpayers with filling status of married filing jointly. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ True +_Value Type:_ float +_Known Values:_ + for: [0kids, 1kid, 2kids, 3+kids] +2013: [5340.0, 5340.0, 5340.0, 5340.0] +2014: [5430.0, 5430.0, 5430.0, 5430.0] +2015: [5500.0, 5500.0, 5500.0, 5500.0] +2016: [5550.0, 5550.0, 5550.0, 5550.0] +2017: [5590.0, 5590.0, 5590.0, 5590.0] +2018: [5690.0, 5700.0, 5700.0, 5700.0] +2019: [5800.0, 5790.0, 5790.0, 5790.0] +2020: [5890.0, 5890.0, 5890.0, 5890.0] +2021: [5940.0, 5950.0, 5950.0, 5950.0] +2022: [6130.0, 6130.0, 6130.0, 6130.0] +2023: [6570.0, 6560.0, 6560.0, 6560.0] +2024: [6920.0, 6920.0, 6920.0, 6920.0] +2025: [7096.46, 7096.46, 7096.46, 7096.46] +2026: [7252.58, 7252.58, 7252.58, 7252.58] +_Valid Range:_ min = 0 and max = 9e+99 +_Out-of-Range Action:_ error + + +#### `EITC_MinEligAge` +_Description:_ For a childless filing unit, at least one individual's age needs to be no less than this age (but no greater than the EITC_MaxEligAge) in order to be eligible for an earned income tax credit. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ int +_Known Values:_ +2013: 25 +2014: 25 +2015: 25 +2016: 25 +2017: 25 +2018: 25 +2019: 25 +_Valid Range:_ min = 0 and max = 125 +_Out-of-Range Action:_ error + + +#### `EITC_MaxEligAge` +_Description:_ For a childless filing unit, at least one individual's age needs to be no greater than this age (but no less than the EITC_MinEligAge) in order to be eligible for an earned income tax credit. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ int +_Known Values:_ +2013: 64 +2014: 64 +2015: 64 +2016: 64 +2017: 64 +2018: 64 +2019: 64 +2020: 64 +2021: 125 +2022: 64 +2023: 64 +2024: 64 +2025: 64 +2026: 64 +_Valid Range:_ min = 0 and max = 125 +_Out-of-Range Action:_ error + + +#### `EITC_InvestIncome_c` +_Description:_ The EITC amount is reduced when investment income exceeds this ceiling. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ True +_Value Type:_ float +_Known Values:_ +2013: 3300.0 +2014: 3350.0 +2015: 3400.0 +2016: 3400.0 +2017: 3450.0 +2018: 3500.0 +2019: 3600.0 +2020: 3650.0 +2021: 10000.0 +2022: 10300.0 +2023: 11000.0 +2024: 11600.0 +2025: 11895.8 +2026: 12157.51 +_Valid Range:_ min = 0 and max = 9e+99 +_Out-of-Range Action:_ error + + +#### `EITC_excess_InvestIncome_rt` +_Description:_ The EITC amount is reduced at this rate per dollar of investment income exceeding the ceiling. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ +2013: 9e+99 +2014: 9e+99 +2015: 9e+99 +2016: 9e+99 +2017: 9e+99 +2018: 9e+99 +2019: 9e+99 +_Valid Range:_ min = 0 and max = 9e+99 +_Out-of-Range Action:_ error + + +#### `EITC_indiv` +_Description:_ Current-law value is false implying EITC is filing-unit based; a value of true implies EITC is computed for each individual wage earner. The additional phaseout start for joint filers is not affected by this parameter, nor are investment income and age eligibilty rules. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ bool +_Known Values:_ +2013: False +2014: False +2015: False +2016: False +2017: False +2018: False +2019: False +_Valid Range:_ min = False and max = True +_Out-of-Range Action:_ error + + +#### `EITC_sep_filers_elig` +_Description:_ Current-law value is false, implying ineligibility. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ False +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ bool +_Known Values:_ +2013: False +2014: False +2015: False +2016: False +2017: False +2018: False +2019: False +_Valid Range:_ min = False and max = True +_Out-of-Range Action:_ error + + +### New Refundable Child Tax Credit + +#### `CTC_new_c` +_Description:_ In addition to all credits currently available for dependents, this parameter gives each qualifying child a new refundable credit with this maximum amount. +_Notes:_ Child age qualification for the new child tax credit is the same as under current-law Child Tax Credit. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ +2013: 0.0 +2014: 0.0 +2015: 0.0 +2016: 0.0 +2017: 0.0 +2018: 0.0 +2019: 0.0 +_Valid Range:_ min = 0 and max = 9e+99 +_Out-of-Range Action:_ error + + +#### `CTC_new_c_under6_bonus` +_Description:_ The maximum amount of the new refundable child tax credit allowed for each child is increased by this amount for qualifying children under 6 years old. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ +2013: 0.0 +2014: 0.0 +2015: 0.0 +2016: 0.0 +2017: 0.0 +2018: 0.0 +2019: 0.0 +_Valid Range:_ min = 0 and max = 9e+99 +_Out-of-Range Action:_ error + + +#### `CTC_new_for_all` +_Description:_ The maximum amount of the new refundable child tax credit does not depend on AGI when true; otherwise, see CTC_new_rt. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ bool +_Known Values:_ +2013: False +2014: False +2015: False +2016: False +2017: False +2018: False +2019: False +_Valid Range:_ min = False and max = True +_Out-of-Range Action:_ error + + +#### `CTC_new_rt` +_Description:_ The maximum amount of the new child tax credit is increased at this rate per dollar of positive AGI until CTC_new_c times the number of qualified children is reached if CTC_new_for_all is false; if CTC_new_for_all is true, there is no AGI limitation to the maximum amount. +_Notes:_ Child age qualification for the new child tax credit is the same as under current-law Child Tax Credit. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ +2013: 0.0 +2014: 0.0 +2015: 0.0 +2016: 0.0 +2017: 0.0 +2018: 0.0 +2019: 0.0 +_Valid Range:_ min = 0 and max = 9e+99 +_Out-of-Range Action:_ error + + +#### `CTC_new_ps` +_Description:_ The total amount of new child tax credit is reduced for taxpayers with AGI higher than this level. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ True +_Value Type:_ float +_Known Values:_ + for: [single, mjoint, mseparate, headhh, widow] +2013: [0.0, 0.0, 0.0, 0.0, 0.0] +2014: [0.0, 0.0, 0.0, 0.0, 0.0] +2015: [0.0, 0.0, 0.0, 0.0, 0.0] +2016: [0.0, 0.0, 0.0, 0.0, 0.0] +2017: [0.0, 0.0, 0.0, 0.0, 0.0] +2018: [0.0, 0.0, 0.0, 0.0, 0.0] +2019: [0.0, 0.0, 0.0, 0.0, 0.0] +_Valid Range:_ min = 0 and max = 9e+99 +_Out-of-Range Action:_ error + + +#### `CTC_new_prt` +_Description:_ The total amount of the new child tax credit is reduced at this rate per dollar exceeding the phaseout starting AGI, CTC_new_ps. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ +2013: 0.0 +2014: 0.0 +2015: 0.0 +2016: 0.0 +2017: 0.0 +2018: 0.0 +2019: 0.0 +_Valid Range:_ min = 0 and max = 9e+99 +_Out-of-Range Action:_ error + + +#### `CTC_new_refund_limited` +_Description:_ Specifies whether the new child tax credit refund is limited by the new child tax credit refund limit rate (_CTC_new_refund_limit_payroll_rt). +_Notes:_ Set this parameter to true to limit the refundability or false to allow full refundability for all taxpayers. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ bool +_Known Values:_ +2013: False +2014: False +2015: False +2016: False +2017: False +2018: False +2019: False +_Valid Range:_ min = False and max = True +_Out-of-Range Action:_ error + + +#### `CTC_new_refund_limit_payroll_rt` +_Description:_ The fraction of payroll taxes (employee plus employer shares, but excluding all Medicare payroll taxes) that serves as a limit to the amount of new child tax credit that can be refunded. +_Notes:_ Set this parameter to zero for no refundability; set it to 9e99 for unlimited refundability for taxpayers with payroll tax liabilities. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ +2013: 0.0 +2014: 0.0 +2015: 0.0 +2016: 0.0 +2017: 0.0 +2018: 0.0 +2019: 0.0 +_Valid Range:_ min = 0 and max = 9e+99 +_Out-of-Range Action:_ error + + +#### `CTC_new_refund_limited_all_payroll` +_Description:_ Specifies whether the new child tax credit refund limit rate (_CTC_new_refund_limit_payroll_rt) applies to all FICA taxes (true) or just OASDI taxes (false). +_Notes:_ If the new CTC is limited, set this parameter to true to limit the refundability to all FICA taxes or false to limit refundabiity to OASDI taxes. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ bool +_Known Values:_ +2013: False +2014: False +2015: False +2016: False +2017: False +2018: False +2019: False +_Valid Range:_ min = False and max = True +_Out-of-Range Action:_ error + + +### Personal Refundable Credit + +#### `II_credit` +_Description:_ This credit amount is fully refundable and is phased out based on AGI. It is available to tax units who would otherwise not file. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ True +_Value Type:_ float +_Known Values:_ + for: [single, mjoint, mseparate, headhh, widow] +2013: [0.0, 0.0, 0.0, 0.0, 0.0] +2014: [0.0, 0.0, 0.0, 0.0, 0.0] +2015: [0.0, 0.0, 0.0, 0.0, 0.0] +2016: [0.0, 0.0, 0.0, 0.0, 0.0] +2017: [0.0, 0.0, 0.0, 0.0, 0.0] +2018: [0.0, 0.0, 0.0, 0.0, 0.0] +2019: [0.0, 0.0, 0.0, 0.0, 0.0] +_Valid Range:_ min = 0 and max = 9e+99 +_Out-of-Range Action:_ error + + +#### `II_credit_ps` +_Description:_ The personal refundable credit amount will be reduced for taxpayers with AGI higher than this threshold level. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ True +_Value Type:_ float +_Known Values:_ + for: [single, mjoint, mseparate, headhh, widow] +2013: [0.0, 0.0, 0.0, 0.0, 0.0] +2014: [0.0, 0.0, 0.0, 0.0, 0.0] +2015: [0.0, 0.0, 0.0, 0.0, 0.0] +2016: [0.0, 0.0, 0.0, 0.0, 0.0] +2017: [0.0, 0.0, 0.0, 0.0, 0.0] +2018: [0.0, 0.0, 0.0, 0.0, 0.0] +2019: [0.0, 0.0, 0.0, 0.0, 0.0] +_Valid Range:_ min = 0 and max = 9e+99 +_Out-of-Range Action:_ error + + +#### `II_credit_prt` +_Description:_ The personal refundable credit amount will be reduced at this rate for each dollar of AGI exceeding the II_credit_ps threshold. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ +2013: 0.0 +2014: 0.0 +2015: 0.0 +2016: 0.0 +2017: 0.0 +2018: 0.0 +2019: 0.0 +_Valid Range:_ min = 0 and max = 1 +_Out-of-Range Action:_ error + + +#### `RRC_c` +_Description:_ This credit amount is fully refundable and is phased out based on AGI. It is available for each person in the filing unit, except for dependent filers. +_Notes:_ Enacted for 2021 as part of the American Rescue Plan Act +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ +2013: 0.0 +2014: 0.0 +2015: 0.0 +2016: 0.0 +2017: 0.0 +2018: 0.0 +2019: 0.0 +_Valid Range:_ min = 0 and max = 9e+99 +_Out-of-Range Action:_ error + + +#### `RRC_ps` +_Description:_ The Recovery Rebate Credit amount will be reduced for taxpayers with AGI higher than this threshold level. +_Notes:_ Enacted for 2021 as part of the American Rescue Plan Act +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ + for: [single, mjoint, mseparate, headhh, widow] +2013: [0.0, 0.0, 0.0, 0.0, 0.0] +2014: [0.0, 0.0, 0.0, 0.0, 0.0] +2015: [0.0, 0.0, 0.0, 0.0, 0.0] +2016: [0.0, 0.0, 0.0, 0.0, 0.0] +2017: [0.0, 0.0, 0.0, 0.0, 0.0] +2018: [0.0, 0.0, 0.0, 0.0, 0.0] +2019: [0.0, 0.0, 0.0, 0.0, 0.0] +_Valid Range:_ min = 0 and max = 9e+99 +_Out-of-Range Action:_ error + + +#### `RRC_pe` +_Description:_ The Recovery Rebate Credit amount will be fully phased out for taxpayers with AGI higher than this threshold level. +_Notes:_ Enacted for 2021 as part of the American Rescue Plan Act +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ + for: [single, mjoint, mseparate, headhh, widow] +2013: [0.0, 0.0, 0.0, 0.0, 0.0] +2014: [0.0, 0.0, 0.0, 0.0, 0.0] +2015: [0.0, 0.0, 0.0, 0.0, 0.0] +2016: [0.0, 0.0, 0.0, 0.0, 0.0] +2017: [0.0, 0.0, 0.0, 0.0, 0.0] +2018: [0.0, 0.0, 0.0, 0.0, 0.0] +2019: [0.0, 0.0, 0.0, 0.0, 0.0] +_Valid Range:_ min = 0 and max = 9e+99 +_Out-of-Range Action:_ error + + +#### `RRC_prt` +_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 +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ +2013: 0.0 +2014: 0.0 +2015: 0.0 +2016: 0.0 +2017: 0.0 +2018: 0.0 +2019: 0.0 +_Valid Range:_ min = 0.0 and max = 1.0 +_Out-of-Range Action:_ warn + + +#### `RRC_c_unit` +_Description:_ The maximum credit awarded as part of the Recovery Rebate Credit. +_Notes:_ Used in 2020 as part of the CARES Act +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ + for: [single, mjoint, mseparate, headhh, widow] +2013: [0.0, 0.0, 0.0, 0.0, 0.0] +2014: [0.0, 0.0, 0.0, 0.0, 0.0] +2015: [0.0, 0.0, 0.0, 0.0, 0.0] +2016: [0.0, 0.0, 0.0, 0.0, 0.0] +2017: [0.0, 0.0, 0.0, 0.0, 0.0] +2018: [0.0, 0.0, 0.0, 0.0, 0.0] +2019: [0.0, 0.0, 0.0, 0.0, 0.0] +_Valid Range:_ min = 0.0 and max = 9e+99 +_Out-of-Range Action:_ warn + + +#### `RRC_c_kids` +_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 +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ +2013: 0.0 +2014: 0.0 +2015: 0.0 +2016: 0.0 +2017: 0.0 +2018: 0.0 +2019: 0.0 +_Valid Range:_ min = 0.0 and max = 9e+99 +_Out-of-Range Action:_ warn + + +### Refundable Payroll Tax Credit + +#### `RPTC_c` +_Description:_ This is the maximum amount of the refundable payroll tax credit for each taxpayer/spouse. +_Notes:_ Positive values of RPTC_c and RPTC_rt can be used to emulate a payroll tax exemption, the implied value of which is RPTC_c divided by RPTC_rt. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ True +_Value Type:_ float +_Known Values:_ +2013: 0.0 +2014: 0.0 +2015: 0.0 +2016: 0.0 +2017: 0.0 +2018: 0.0 +2019: 0.0 +_Valid Range:_ min = 0 and max = 9e+99 +_Out-of-Range Action:_ error + + +#### `RPTC_rt` +_Description:_ Pre-phaseout credit is minimum of this rate times earnings and the maximum refundable payroll tax credit, where earnings is defined as in FICA and SECA. +_Notes:_ Positive values of RPTC_c and RPTC_rt can be used to emulate a payroll tax exemption, the implied value of which is RPTC_c divided by RPTC_rt. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ +2013: 0.0 +2014: 0.0 +2015: 0.0 +2016: 0.0 +2017: 0.0 +2018: 0.0 +2019: 0.0 +_Valid Range:_ min = 0 and max = 9e+99 +_Out-of-Range Action:_ error + + +## Surtaxes + +### Lump-Sum Tax + +#### `LST` +_Description:_ The lump-sum tax is levied on every member of a tax filing unit. The lump-sum tax is included only in combined taxes; it is not included in income or payroll taxes. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ +2013: 0.0 +2014: 0.0 +2015: 0.0 +2016: 0.0 +2017: 0.0 +2018: 0.0 +2019: 0.0 +_Valid Range:_ min = -9e+99 and max = 9e+99 +_Out-of-Range Action:_ error + + +### New AGI Surtax + +#### `AGI_surtax_trt` +_Description:_ The surtax rate is applied to the portion of Adjusted Gross Income above the AGI surtax threshold. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ +2013: 0.0 +2014: 0.0 +2015: 0.0 +2016: 0.0 +2017: 0.0 +2018: 0.0 +2019: 0.0 +_Valid Range:_ min = 0 and max = 1 +_Out-of-Range Action:_ error + + +#### `AGI_surtax_thd` +_Description:_ The aggregate gross income above this AGI surtax threshold is taxed at surtax rate on AGI. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ True +_Value Type:_ float +_Known Values:_ + for: [single, mjoint, mseparate, headhh, widow] +2013: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] +2014: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] +2015: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] +2016: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] +2017: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] +2018: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] +2019: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] +_Valid Range:_ min = 0 and max = 9e+99 +_Out-of-Range Action:_ error + + +### New Minimum Tax + +#### `FST_AGI_trt` +_Description:_ Individual income taxes and the employee share of payroll taxes are credited against this minimum tax, so the surtax is the difference between the tax rate times AGI and the credited taxes. The new minimum tax is similar to the Fair Share Tax, except that no credits are exempted from the base. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ +2013: 0.0 +2014: 0.0 +2015: 0.0 +2016: 0.0 +2017: 0.0 +2018: 0.0 +2019: 0.0 +_Valid Range:_ min = 0 and max = 1 +_Out-of-Range Action:_ error + + +#### `FST_AGI_thd_lo` +_Description:_ A taxpayer is only subject to the new minimum tax if they exceed this level of AGI. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ True +_Value Type:_ float +_Known Values:_ + for: [single, mjoint, mseparate, headhh, widow] +2013: [1000000.0, 1000000.0, 500000.0, 1000000.0, 1000000.0] +2014: [1000000.0, 1000000.0, 500000.0, 1000000.0, 1000000.0] +2015: [1000000.0, 1000000.0, 500000.0, 1000000.0, 1000000.0] +2016: [1000000.0, 1000000.0, 500000.0, 1000000.0, 1000000.0] +2017: [1000000.0, 1000000.0, 500000.0, 1000000.0, 1000000.0] +2018: [1000000.0, 1000000.0, 500000.0, 1000000.0, 1000000.0] +2019: [1000000.0, 1000000.0, 500000.0, 1000000.0, 1000000.0] +2020: [1000000.0, 1000000.0, 500000.0, 1000000.0, 1000000.0] +2021: [1000000.0, 1000000.0, 500000.0, 1000000.0, 1000000.0] +2022: [1000000.0, 1000000.0, 500000.0, 1000000.0, 1000000.0] +2023: [1000000.0, 1000000.0, 500000.0, 1000000.0, 1000000.0] +2024: [1000000.0, 1000000.0, 500000.0, 1000000.0, 1000000.0] +2025: [1025500.0, 1025500.0, 512750.0, 1025500.0, 1025500.0] +2026: [1048061.0, 1048061.0, 524030.5, 1048061.0, 1048061.0] +_Valid Range:_ min = 0 and max = FST_AGI_thd_hi +_Out-of-Range Action:_ error + + +#### `FST_AGI_thd_hi` +_Description:_ The new minimum tax will be fully phased in at this level of AGI. If there is no phase-in, this upper threshold should be set equal to the lower AGI threshold. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ True +_Value Type:_ float +_Known Values:_ + for: [single, mjoint, mseparate, headhh, widow] +2013: [2000000.0, 2000000.0, 1000000.0, 2000000.0, 2000000.0] +2014: [2000000.0, 2000000.0, 1000000.0, 2000000.0, 2000000.0] +2015: [2000000.0, 2000000.0, 1000000.0, 2000000.0, 2000000.0] +2016: [2000000.0, 2000000.0, 1000000.0, 2000000.0, 2000000.0] +2017: [2000000.0, 2000000.0, 1000000.0, 2000000.0, 2000000.0] +2018: [2000000.0, 2000000.0, 1000000.0, 2000000.0, 2000000.0] +2019: [2000000.0, 2000000.0, 1000000.0, 2000000.0, 2000000.0] +2020: [2000000.0, 2000000.0, 1000000.0, 2000000.0, 2000000.0] +2021: [2000000.0, 2000000.0, 1000000.0, 2000000.0, 2000000.0] +2022: [2000000.0, 2000000.0, 1000000.0, 2000000.0, 2000000.0] +2023: [2000000.0, 2000000.0, 1000000.0, 2000000.0, 2000000.0] +2024: [2000000.0, 2000000.0, 1000000.0, 2000000.0, 2000000.0] +2025: [2051000.0, 2051000.0, 1025500.0, 2051000.0, 2051000.0] +2026: [2096122.0, 2096122.0, 1048061.0, 2096122.0, 2096122.0] +_Valid Range:_ min = FST_AGI_thd_lo and max = 9e+99 +_Out-of-Range Action:_ error + + +## Universal Basic Income + +### UBI Benefits + +#### `UBI_u18` +_Description:_ UBI benefit provided to people under 18. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ True +_Value Type:_ float +_Known Values:_ +2013: 0.0 +2014: 0.0 +2015: 0.0 +2016: 0.0 +2017: 0.0 +2018: 0.0 +2019: 0.0 +_Valid Range:_ min = 0 and max = 9e+99 +_Out-of-Range Action:_ error + + +#### `UBI_1820` +_Description:_ UBI benefit provided to people 18-20 years of age. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ True +_Value Type:_ float +_Known Values:_ +2013: 0.0 +2014: 0.0 +2015: 0.0 +2016: 0.0 +2017: 0.0 +2018: 0.0 +2019: 0.0 +_Valid Range:_ min = 0 and max = 9e+99 +_Out-of-Range Action:_ error + + +#### `UBI_21` +_Description:_ UBI benefit provided to people 21 and over. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ True +_Value Type:_ float +_Known Values:_ +2013: 0.0 +2014: 0.0 +2015: 0.0 +2016: 0.0 +2017: 0.0 +2018: 0.0 +2019: 0.0 +_Valid Range:_ min = 0 and max = 9e+99 +_Out-of-Range Action:_ error + + +### UBI Taxability + +#### `UBI_ecrt` +_Description:_ One minus this fraction of UBI benefits are taxable and will be added to AGI. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ +2013: 0.0 +2014: 0.0 +2015: 0.0 +2016: 0.0 +2017: 0.0 +2018: 0.0 +2019: 0.0 +_Valid Range:_ min = 0 and max = 1 +_Out-of-Range Action:_ error + + +## Benefits + +### Benefit Repeal + +#### `BEN_ssi_repeal` +_Description:_ SSI benefits can be repealed by switching this parameter to true. +_Has An Effect When Using:_ _PUF data:_ False _CPS data:_ True +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ bool +_Known Values:_ +2013: False +2014: False +2015: False +2016: False +2017: False +2018: False +2019: False +_Valid Range:_ min = False and max = True +_Out-of-Range Action:_ error -### New Refundable Child Tax Credit +#### `BEN_housing_repeal` +_Description:_ Housing benefits can be repealed by switching this parameter to true. +_Has An Effect When Using:_ _PUF data:_ False _CPS data:_ True +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ bool +_Known Values:_ +2013: False +2014: False +2015: False +2016: False +2017: False +2018: False +2019: False +_Valid Range:_ min = False and max = True +_Out-of-Range Action:_ error -#### `CTC_new_c` -_Description:_ In addition to all credits currently available for dependents, this parameter gives each qualifying child a new refundable credit with this maximum amount. -_Notes:_ Child age qualification for the new child tax credit is the same as under current-law Child Tax Credit. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ False -_Value Type:_ float -_Known Values:_ -2013: 0.0 -2014: 0.0 -2015: 0.0 -2016: 0.0 -2017: 0.0 -2018: 0.0 -2019: 0.0 -_Valid Range:_ min = 0 and max = 9e+99 -_Out-of-Range Action:_ error - - -#### `CTC_new_c_under6_bonus` -_Description:_ The maximum amount of the new refundable child tax credit allowed for each child is increased by this amount for qualifying children under 6 years old. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ False -_Value Type:_ float -_Known Values:_ -2013: 0.0 -2014: 0.0 -2015: 0.0 -2016: 0.0 -2017: 0.0 -2018: 0.0 -2019: 0.0 -_Valid Range:_ min = 0 and max = 9e+99 -_Out-of-Range Action:_ error - - -#### `CTC_new_for_all` -_Description:_ The maximum amount of the new refundable child tax credit does not depend on AGI when true; otherwise, see CTC_new_rt. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ bool -_Known Values:_ -2013: False -2014: False -2015: False -2016: False -2017: False -2018: False -2019: False -_Valid Range:_ min = False and max = True -_Out-of-Range Action:_ error - - -#### `CTC_new_rt` -_Description:_ The maximum amount of the new child tax credit is increased at this rate per dollar of positive AGI until CTC_new_c times the number of qualified children is reached if CTC_new_for_all is false; if CTC_new_for_all is true, there is no AGI limitation to the maximum amount. -_Notes:_ Child age qualification for the new child tax credit is the same as under current-law Child Tax Credit. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ float -_Known Values:_ -2013: 0.0 -2014: 0.0 -2015: 0.0 -2016: 0.0 -2017: 0.0 -2018: 0.0 -2019: 0.0 -_Valid Range:_ min = 0 and max = 9e+99 -_Out-of-Range Action:_ error - - -#### `CTC_new_ps` -_Description:_ The total amount of new child tax credit is reduced for taxpayers with AGI higher than this level. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ True -_Value Type:_ float -_Known Values:_ - for: [single, mjoint, mseparate, headhh, widow] -2013: [0.0, 0.0, 0.0, 0.0, 0.0] -2014: [0.0, 0.0, 0.0, 0.0, 0.0] -2015: [0.0, 0.0, 0.0, 0.0, 0.0] -2016: [0.0, 0.0, 0.0, 0.0, 0.0] -2017: [0.0, 0.0, 0.0, 0.0, 0.0] -2018: [0.0, 0.0, 0.0, 0.0, 0.0] -2019: [0.0, 0.0, 0.0, 0.0, 0.0] -_Valid Range:_ min = 0 and max = 9e+99 -_Out-of-Range Action:_ error - - -#### `CTC_new_prt` -_Description:_ The total amount of the new child tax credit is reduced at this rate per dollar exceeding the phaseout starting AGI, CTC_new_ps. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ float -_Known Values:_ -2013: 0.0 -2014: 0.0 -2015: 0.0 -2016: 0.0 -2017: 0.0 -2018: 0.0 -2019: 0.0 -_Valid Range:_ min = 0 and max = 9e+99 -_Out-of-Range Action:_ error - - -#### `CTC_new_refund_limited` -_Description:_ Specifies whether the new child tax credit refund is limited by the new child tax credit refund limit rate (_CTC_new_refund_limit_payroll_rt). -_Notes:_ Set this parameter to true to limit the refundability or false to allow full refundability for all taxpayers. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ bool -_Known Values:_ -2013: False -2014: False -2015: False -2016: False -2017: False -2018: False -2019: False -_Valid Range:_ min = False and max = True -_Out-of-Range Action:_ error - - -#### `CTC_new_refund_limit_payroll_rt` -_Description:_ The fraction of payroll taxes (employee plus employer shares, but excluding all Medicare payroll taxes) that serves as a limit to the amount of new child tax credit that can be refunded. -_Notes:_ Set this parameter to zero for no refundability; set it to 9e99 for unlimited refundability for taxpayers with payroll tax liabilities. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ float -_Known Values:_ -2013: 0.0 -2014: 0.0 -2015: 0.0 -2016: 0.0 -2017: 0.0 -2018: 0.0 -2019: 0.0 -_Valid Range:_ min = 0 and max = 9e+99 -_Out-of-Range Action:_ error - - -#### `CTC_new_refund_limited_all_payroll` -_Description:_ Specifies whether the new child tax credit refund limit rate (_CTC_new_refund_limit_payroll_rt) applies to all FICA taxes (true) or just OASDI taxes (false). -_Notes:_ If the new CTC is limited, set this parameter to true to limit the refundability to all FICA taxes or false to limit refundabiity to OASDI taxes. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ bool -_Known Values:_ -2013: False -2014: False -2015: False -2016: False -2017: False -2018: False -2019: False -_Valid Range:_ min = False and max = True -_Out-of-Range Action:_ error +#### `BEN_snap_repeal` +_Description:_ SNAP benefits can be repealed by switching this parameter to true. +_Has An Effect When Using:_ _PUF data:_ False _CPS data:_ True +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ bool +_Known Values:_ +2013: False +2014: False +2015: False +2016: False +2017: False +2018: False +2019: False +_Valid Range:_ min = False and max = True +_Out-of-Range Action:_ error -### Personal Refundable Credit -#### `II_credit` -_Description:_ This credit amount is fully refundable and is phased out based on AGI. It is available to tax units who would otherwise not file. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ True -_Value Type:_ float -_Known Values:_ - for: [single, mjoint, mseparate, headhh, widow] -2013: [0.0, 0.0, 0.0, 0.0, 0.0] -2014: [0.0, 0.0, 0.0, 0.0, 0.0] -2015: [0.0, 0.0, 0.0, 0.0, 0.0] -2016: [0.0, 0.0, 0.0, 0.0, 0.0] -2017: [0.0, 0.0, 0.0, 0.0, 0.0] -2018: [0.0, 0.0, 0.0, 0.0, 0.0] -2019: [0.0, 0.0, 0.0, 0.0, 0.0] -_Valid Range:_ min = 0 and max = 9e+99 -_Out-of-Range Action:_ error - - -#### `II_credit_ps` -_Description:_ The personal refundable credit amount will be reduced for taxpayers with AGI higher than this threshold level. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ True -_Value Type:_ float -_Known Values:_ - for: [single, mjoint, mseparate, headhh, widow] -2013: [0.0, 0.0, 0.0, 0.0, 0.0] -2014: [0.0, 0.0, 0.0, 0.0, 0.0] -2015: [0.0, 0.0, 0.0, 0.0, 0.0] -2016: [0.0, 0.0, 0.0, 0.0, 0.0] -2017: [0.0, 0.0, 0.0, 0.0, 0.0] -2018: [0.0, 0.0, 0.0, 0.0, 0.0] -2019: [0.0, 0.0, 0.0, 0.0, 0.0] -_Valid Range:_ min = 0 and max = 9e+99 -_Out-of-Range Action:_ error - - -#### `II_credit_prt` -_Description:_ The personal refundable credit amount will be reduced at this rate for each dollar of AGI exceeding the II_credit_ps threshold. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ float -_Known Values:_ -2013: 0.0 -2014: 0.0 -2015: 0.0 -2016: 0.0 -2017: 0.0 -2018: 0.0 -2019: 0.0 -_Valid Range:_ min = 0 and max = 1 -_Out-of-Range Action:_ error - - -#### `RRC_c` -_Description:_ This credit amount is fully refundable and is phased out based on AGI. It is available for each person in the filing unit, except for dependent filers. -_Notes:_ Enacted for 2021 as part of the American Rescue Plan Act -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ False -_Value Type:_ float -_Known Values:_ -2013: 0.0 -2014: 0.0 -2015: 0.0 -2016: 0.0 -2017: 0.0 -2018: 0.0 -2019: 0.0 -_Valid Range:_ min = 0 and max = 9e+99 -_Out-of-Range Action:_ error - - -#### `RRC_ps` -_Description:_ The Recovery Rebate Credit amount will be reduced for taxpayers with AGI higher than this threshold level. -_Notes:_ Enacted for 2021 as part of the American Rescue Plan Act -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ False -_Value Type:_ float -_Known Values:_ - for: [single, mjoint, mseparate, headhh, widow] -2013: [0.0, 0.0, 0.0, 0.0, 0.0] -2014: [0.0, 0.0, 0.0, 0.0, 0.0] -2015: [0.0, 0.0, 0.0, 0.0, 0.0] -2016: [0.0, 0.0, 0.0, 0.0, 0.0] -2017: [0.0, 0.0, 0.0, 0.0, 0.0] -2018: [0.0, 0.0, 0.0, 0.0, 0.0] -2019: [0.0, 0.0, 0.0, 0.0, 0.0] -_Valid Range:_ min = 0 and max = 9e+99 -_Out-of-Range Action:_ error - - -#### `RRC_pe` -_Description:_ The Recovery Rebate Credit amount will be fully phased out for taxpayers with AGI higher than this threshold level. -_Notes:_ Enacted for 2021 as part of the American Rescue Plan Act -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ False -_Value Type:_ float -_Known Values:_ - for: [single, mjoint, mseparate, headhh, widow] -2013: [0.0, 0.0, 0.0, 0.0, 0.0] -2014: [0.0, 0.0, 0.0, 0.0, 0.0] -2015: [0.0, 0.0, 0.0, 0.0, 0.0] -2016: [0.0, 0.0, 0.0, 0.0, 0.0] -2017: [0.0, 0.0, 0.0, 0.0, 0.0] -2018: [0.0, 0.0, 0.0, 0.0, 0.0] -2019: [0.0, 0.0, 0.0, 0.0, 0.0] -_Valid Range:_ min = 0 and max = 9e+99 -_Out-of-Range Action:_ error - - -#### `RRC_prt` -_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 -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ float -_Known Values:_ -2013: 0.0 -2014: 0.0 -2015: 0.0 -2016: 0.0 -2017: 0.0 -2018: 0.0 -2019: 0.0 -_Valid Range:_ min = 0.0 and max = 1.0 -_Out-of-Range Action:_ warn - - -#### `RRC_c_unit` -_Description:_ The maximum credit awarded as part of the Recovery Rebate Credit. -_Notes:_ Used in 2020 as part of the CARES Act -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ False -_Value Type:_ float -_Known Values:_ - for: [single, mjoint, mseparate, headhh, widow] -2013: [0.0, 0.0, 0.0, 0.0, 0.0] -2014: [0.0, 0.0, 0.0, 0.0, 0.0] -2015: [0.0, 0.0, 0.0, 0.0, 0.0] -2016: [0.0, 0.0, 0.0, 0.0, 0.0] -2017: [0.0, 0.0, 0.0, 0.0, 0.0] -2018: [0.0, 0.0, 0.0, 0.0, 0.0] -2019: [0.0, 0.0, 0.0, 0.0, 0.0] -_Valid Range:_ min = 0.0 and max = 9e+99 -_Out-of-Range Action:_ warn - - -#### `RRC_c_kids` -_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 -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ float -_Known Values:_ -2013: 0.0 -2014: 0.0 -2015: 0.0 -2016: 0.0 -2017: 0.0 -2018: 0.0 -2019: 0.0 -_Valid Range:_ min = 0.0 and max = 9e+99 -_Out-of-Range Action:_ warn +#### `BEN_tanf_repeal` +_Description:_ TANF benefits can be repealed by switching this parameter to true. +_Has An Effect When Using:_ _PUF data:_ False _CPS data:_ True +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ bool +_Known Values:_ +2013: False +2014: False +2015: False +2016: False +2017: False +2018: False +2019: False +_Valid Range:_ min = False and max = True +_Out-of-Range Action:_ error -### Refundable Payroll Tax Credit +#### `BEN_vet_repeal` +_Description:_ Veterans benefits can be repealed by switching this parameter to true. +_Has An Effect When Using:_ _PUF data:_ False _CPS data:_ True +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ bool +_Known Values:_ +2013: False +2014: False +2015: False +2016: False +2017: False +2018: False +2019: False +_Valid Range:_ min = False and max = True +_Out-of-Range Action:_ error -#### `RPTC_c` -_Description:_ This is the maximum amount of the refundable payroll tax credit for each taxpayer/spouse. -_Notes:_ Positive values of RPTC_c and RPTC_rt can be used to emulate a payroll tax exemption, the implied value of which is RPTC_c divided by RPTC_rt. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ True -_Value Type:_ float -_Known Values:_ -2013: 0.0 -2014: 0.0 -2015: 0.0 -2016: 0.0 -2017: 0.0 -2018: 0.0 -2019: 0.0 -_Valid Range:_ min = 0 and max = 9e+99 -_Out-of-Range Action:_ error - - -#### `RPTC_rt` -_Description:_ Pre-phaseout credit is minimum of this rate times earnings and the maximum refundable payroll tax credit, where earnings is defined as in FICA and SECA. -_Notes:_ Positive values of RPTC_c and RPTC_rt can be used to emulate a payroll tax exemption, the implied value of which is RPTC_c divided by RPTC_rt. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ float -_Known Values:_ -2013: 0.0 -2014: 0.0 -2015: 0.0 -2016: 0.0 -2017: 0.0 -2018: 0.0 -2019: 0.0 -_Valid Range:_ min = 0 and max = 9e+99 -_Out-of-Range Action:_ error +#### `BEN_wic_repeal` +_Description:_ WIC benefits can be repealed by switching this parameter to true. +_Has An Effect When Using:_ _PUF data:_ False _CPS data:_ True +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ bool +_Known Values:_ +2013: False +2014: False +2015: False +2016: False +2017: False +2018: False +2019: False +_Valid Range:_ min = False and max = True +_Out-of-Range Action:_ error -## Surtaxes -### Lump-Sum Tax +#### `BEN_mcare_repeal` +_Description:_ Medicare benefits can be repealed by switching this parameter to true. +_Has An Effect When Using:_ _PUF data:_ False _CPS data:_ True +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ bool +_Known Values:_ +2013: False +2014: False +2015: False +2016: False +2017: False +2018: False +2019: False +_Valid Range:_ min = False and max = True +_Out-of-Range Action:_ error -#### `LST` -_Description:_ The lump-sum tax is levied on every member of a tax filing unit. The lump-sum tax is included only in combined taxes; it is not included in income or payroll taxes. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ float -_Known Values:_ -2013: 0.0 -2014: 0.0 -2015: 0.0 -2016: 0.0 -2017: 0.0 -2018: 0.0 -2019: 0.0 -_Valid Range:_ min = -9e+99 and max = 9e+99 -_Out-of-Range Action:_ error +#### `BEN_mcaid_repeal` +_Description:_ Medicaid benefits can be repealed by switching this parameter to true. +_Has An Effect When Using:_ _PUF data:_ False _CPS data:_ True +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ bool +_Known Values:_ +2013: False +2014: False +2015: False +2016: False +2017: False +2018: False +2019: False +_Valid Range:_ min = False and max = True +_Out-of-Range Action:_ error -### New AGI Surtax -#### `AGI_surtax_trt` -_Description:_ The surtax rate is applied to the portion of Adjusted Gross Income above the AGI surtax threshold. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ float -_Known Values:_ -2013: 0.0 -2014: 0.0 -2015: 0.0 -2016: 0.0 -2017: 0.0 -2018: 0.0 -2019: 0.0 -_Valid Range:_ min = 0 and max = 1 -_Out-of-Range Action:_ error - - -#### `AGI_surtax_thd` -_Description:_ The aggregate gross income above this AGI surtax threshold is taxed at surtax rate on AGI. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ True -_Value Type:_ float -_Known Values:_ - for: [single, mjoint, mseparate, headhh, widow] -2013: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2014: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2015: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2016: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2017: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2018: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2019: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -_Valid Range:_ min = 0 and max = 9e+99 -_Out-of-Range Action:_ error +#### `BEN_oasdi_repeal` +_Description:_ Social Security benefits (e02400) can be repealed by switching this parameter to true. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ bool +_Known Values:_ +2013: False +2014: False +2015: False +2016: False +2017: False +2018: False +2019: False +_Valid Range:_ min = False and max = True +_Out-of-Range Action:_ error -### New Minimum Tax +#### `BEN_ui_repeal` +_Description:_ Unemployment insurance benefits (e02300) can be repealed by switching this parameter to true. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ bool +_Known Values:_ +2013: False +2014: False +2015: False +2016: False +2017: False +2018: False +2019: False +_Valid Range:_ min = False and max = True +_Out-of-Range Action:_ error -#### `FST_AGI_trt` -_Description:_ Individual income taxes and the employee share of payroll taxes are credited against this minimum tax, so the surtax is the difference between the tax rate times AGI and the credited taxes. The new minimum tax is similar to the Fair Share Tax, except that no credits are exempted from the base. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ float -_Known Values:_ -2013: 0.0 -2014: 0.0 -2015: 0.0 -2016: 0.0 -2017: 0.0 -2018: 0.0 -2019: 0.0 -_Valid Range:_ min = 0 and max = 1 -_Out-of-Range Action:_ error - - -#### `FST_AGI_thd_lo` -_Description:_ A taxpayer is only subject to the new minimum tax if they exceed this level of AGI. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ True -_Value Type:_ float -_Known Values:_ - for: [single, mjoint, mseparate, headhh, widow] -2013: [1000000.0, 1000000.0, 500000.0, 1000000.0, 1000000.0] -2014: [1000000.0, 1000000.0, 500000.0, 1000000.0, 1000000.0] -2015: [1000000.0, 1000000.0, 500000.0, 1000000.0, 1000000.0] -2016: [1000000.0, 1000000.0, 500000.0, 1000000.0, 1000000.0] -2017: [1000000.0, 1000000.0, 500000.0, 1000000.0, 1000000.0] -2018: [1000000.0, 1000000.0, 500000.0, 1000000.0, 1000000.0] -2019: [1000000.0, 1000000.0, 500000.0, 1000000.0, 1000000.0] -_Valid Range:_ min = 0 and max = FST_AGI_thd_hi -_Out-of-Range Action:_ error - - -#### `FST_AGI_thd_hi` -_Description:_ The new minimum tax will be fully phased in at this level of AGI. If there is no phase-in, this upper threshold should be set equal to the lower AGI threshold. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ True -_Value Type:_ float -_Known Values:_ - for: [single, mjoint, mseparate, headhh, widow] -2013: [2000000.0, 2000000.0, 1000000.0, 2000000.0, 2000000.0] -2014: [2000000.0, 2000000.0, 1000000.0, 2000000.0, 2000000.0] -2015: [2000000.0, 2000000.0, 1000000.0, 2000000.0, 2000000.0] -2016: [2000000.0, 2000000.0, 1000000.0, 2000000.0, 2000000.0] -2017: [2000000.0, 2000000.0, 1000000.0, 2000000.0, 2000000.0] -2018: [2000000.0, 2000000.0, 1000000.0, 2000000.0, 2000000.0] -2019: [2000000.0, 2000000.0, 1000000.0, 2000000.0, 2000000.0] -_Valid Range:_ min = FST_AGI_thd_lo and max = 9e+99 -_Out-of-Range Action:_ error +#### `BEN_other_repeal` +_Description:_ Other benefits can be repealed by switching this parameter to true. +_Has An Effect When Using:_ _PUF data:_ False _CPS data:_ True +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ bool +_Known Values:_ +2013: False +2014: False +2015: False +2016: False +2017: False +2018: False +2019: False +_Valid Range:_ min = False and max = True +_Out-of-Range Action:_ error -## Universal Basic Income -### UBI Benefits +## Other Parameters (not in Tax-Brain webapp) -#### `UBI_u18` -_Description:_ UBI benefit provided to people under 18. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ True -_Value Type:_ float -_Known Values:_ -2013: 0.0 -2014: 0.0 -2015: 0.0 -2016: 0.0 -2017: 0.0 -2018: 0.0 -2019: 0.0 -_Valid Range:_ min = 0 and max = 9e+99 -_Out-of-Range Action:_ error - - -#### `UBI_1820` -_Description:_ UBI benefit provided to people 18-20 years of age. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ True -_Value Type:_ float -_Known Values:_ -2013: 0.0 -2014: 0.0 -2015: 0.0 -2016: 0.0 -2017: 0.0 -2018: 0.0 -2019: 0.0 -_Valid Range:_ min = 0 and max = 9e+99 -_Out-of-Range Action:_ error - - -#### `UBI_21` -_Description:_ UBI benefit provided to people 21 and over. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ True -_Value Type:_ float -_Known Values:_ -2013: 0.0 -2014: 0.0 -2015: 0.0 -2016: 0.0 -2017: 0.0 -2018: 0.0 -2019: 0.0 -_Valid Range:_ min = 0 and max = 9e+99 -_Out-of-Range Action:_ error +#### `II_em_ps` +_Description:_ If taxpayers' AGI is above this level, their personal exemption will start to decrease at the personal exemption phaseout rate (PEP provision). +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ True +_Value Type:_ float +_Known Values:_ + for: [single, mjoint, mseparate, headhh, widow] +2013: [250000.0, 300000.0, 150000.0, 275000.0, 300000.0] +2014: [254200.0, 305050.0, 152525.0, 279650.0, 305050.0] +2015: [258250.0, 309900.0, 154950.0, 284040.0, 309900.0] +2016: [259400.0, 311300.0, 155650.0, 285350.0, 311300.0] +2017: [261500.0, 313800.0, 156900.0, 287650.0, 313800.0] +2018: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] +2019: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] +2020: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] +2021: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] +2022: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] +2023: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] +2024: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] +2025: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] +2026: [342178.0, 410613.0, 205307.0, 376395.0, 410613.0] +_Valid Range:_ min = 0 and max = 9e+99 +_Out-of-Range Action:_ error -### UBI Taxability +#### `STD_Dep` +_Description:_ This is the maximum standard deduction for dependents. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ True +_Value Type:_ float +_Known Values:_ +2013: 1000.0 +2014: 1000.0 +2015: 1050.0 +2016: 1050.0 +2017: 1050.0 +2018: 1050.0 +2019: 1100.0 +2020: 1100.0 +2021: 1100.0 +2022: 1150.0 +2023: 1250.0 +2024: 1300.0 +2025: 1333.15 +2026: 1362.48 +_Valid Range:_ min = 0 and max = 9e+99 +_Out-of-Range Action:_ error + + +#### `STD_allow_charity_ded_nonitemizers` +_Description:_ Extends the charitable contributions deduction to taxpayers who take the standard deduction and make cash donations. The same percent-of-AGI cap applied to itemized deduction for charitable contributions also apply here, as well as a max on the dollar amount for cash charitable deductions for those taking the standard deduction. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ bool +_Known Values:_ +2013: False +2014: False +2015: False +2016: False +2017: False +2018: False +2019: False +_Valid Range:_ min = False and max = True +_Out-of-Range Action:_ error -#### `UBI_ecrt` -_Description:_ One minus this fraction of UBI benefits are taxable and will be added to AGI. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ float -_Known Values:_ -2013: 0.0 -2014: 0.0 -2015: 0.0 -2016: 0.0 -2017: 0.0 -2018: 0.0 -2019: 0.0 -_Valid Range:_ min = 0 and max = 1 -_Out-of-Range Action:_ error +#### `STD_charity_ded_nonitemizers_max` +_Description:_ Puts a ceiling on the dollar of amount of cash charitable contributions deductions for taxpayers who take the standard deduction. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ + for: [single, mjoint, mseparate, headhh, widow] +2013: [0.0, 0.0, 0.0, 0.0, 0.0] +2014: [0.0, 0.0, 0.0, 0.0, 0.0] +2015: [0.0, 0.0, 0.0, 0.0, 0.0] +2016: [0.0, 0.0, 0.0, 0.0, 0.0] +2017: [0.0, 0.0, 0.0, 0.0, 0.0] +2018: [0.0, 0.0, 0.0, 0.0, 0.0] +2019: [0.0, 0.0, 0.0, 0.0, 0.0] +_Valid Range:_ min = 0.0 and max = 9e+99 +_Out-of-Range Action:_ error -## Benefits -### Benefit Repeal +#### `UI_em` +_Description:_ The amount of Unemployment Insurance benefits excluded from taxable income. +_Notes:_ Enacted retroactively for 2020 by the American Rescue Plan Act of 2021 +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ +2013: 0.0 +2014: 0.0 +2015: 0.0 +2016: 0.0 +2017: 0.0 +2018: 0.0 +2019: 0.0 +_Valid Range:_ min = 0 and max = 9e+99 +_Out-of-Range Action:_ error -#### `BEN_ssi_repeal` -_Description:_ SSI benefits can be repealed by switching this parameter to true. -_Has An Effect When Using:_ _PUF data:_ False _CPS data:_ True -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ bool -_Known Values:_ -2013: False -2014: False -2015: False -2016: False -2017: False -2018: False -2019: False -_Valid Range:_ min = False and max = True -_Out-of-Range Action:_ error - - -#### `BEN_housing_repeal` -_Description:_ Housing benefits can be repealed by switching this parameter to true. -_Has An Effect When Using:_ _PUF data:_ False _CPS data:_ True -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ bool -_Known Values:_ -2013: False -2014: False -2015: False -2016: False -2017: False -2018: False -2019: False -_Valid Range:_ min = False and max = True -_Out-of-Range Action:_ error - - -#### `BEN_snap_repeal` -_Description:_ SNAP benefits can be repealed by switching this parameter to true. -_Has An Effect When Using:_ _PUF data:_ False _CPS data:_ True -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ bool -_Known Values:_ -2013: False -2014: False -2015: False -2016: False -2017: False -2018: False -2019: False -_Valid Range:_ min = False and max = True -_Out-of-Range Action:_ error - - -#### `BEN_tanf_repeal` -_Description:_ TANF benefits can be repealed by switching this parameter to true. -_Has An Effect When Using:_ _PUF data:_ False _CPS data:_ True -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ bool -_Known Values:_ -2013: False -2014: False -2015: False -2016: False -2017: False -2018: False -2019: False -_Valid Range:_ min = False and max = True -_Out-of-Range Action:_ error - - -#### `BEN_vet_repeal` -_Description:_ Veterans benefits can be repealed by switching this parameter to true. -_Has An Effect When Using:_ _PUF data:_ False _CPS data:_ True -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ bool -_Known Values:_ -2013: False -2014: False -2015: False -2016: False -2017: False -2018: False -2019: False -_Valid Range:_ min = False and max = True -_Out-of-Range Action:_ error - - -#### `BEN_wic_repeal` -_Description:_ WIC benefits can be repealed by switching this parameter to true. -_Has An Effect When Using:_ _PUF data:_ False _CPS data:_ True -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ bool -_Known Values:_ -2013: False -2014: False -2015: False -2016: False -2017: False -2018: False -2019: False -_Valid Range:_ min = False and max = True -_Out-of-Range Action:_ error - - -#### `BEN_mcare_repeal` -_Description:_ Medicare benefits can be repealed by switching this parameter to true. -_Has An Effect When Using:_ _PUF data:_ False _CPS data:_ True -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ bool -_Known Values:_ -2013: False -2014: False -2015: False -2016: False -2017: False -2018: False -2019: False -_Valid Range:_ min = False and max = True -_Out-of-Range Action:_ error - - -#### `BEN_mcaid_repeal` -_Description:_ Medicaid benefits can be repealed by switching this parameter to true. -_Has An Effect When Using:_ _PUF data:_ False _CPS data:_ True -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ bool -_Known Values:_ -2013: False -2014: False -2015: False -2016: False -2017: False -2018: False -2019: False -_Valid Range:_ min = False and max = True -_Out-of-Range Action:_ error - - -#### `BEN_oasdi_repeal` -_Description:_ Social Security benefits (e02400) can be repealed by switching this parameter to true. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ bool -_Known Values:_ -2013: False -2014: False -2015: False -2016: False -2017: False -2018: False -2019: False -_Valid Range:_ min = False and max = True -_Out-of-Range Action:_ error - - -#### `BEN_ui_repeal` -_Description:_ Unemployment insurance benefits (e02300) can be repealed by switching this parameter to true. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ bool -_Known Values:_ -2013: False -2014: False -2015: False -2016: False -2017: False -2018: False -2019: False -_Valid Range:_ min = False and max = True -_Out-of-Range Action:_ error - - -#### `BEN_other_repeal` -_Description:_ Other benefits can be repealed by switching this parameter to true. -_Has An Effect When Using:_ _PUF data:_ False _CPS data:_ True -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ bool -_Known Values:_ -2013: False -2014: False -2015: False -2016: False -2017: False -2018: False -2019: False -_Valid Range:_ min = False and max = True -_Out-of-Range Action:_ error +#### `UI_thd` +_Description:_ Unemployment Insurance exemption is eliminated when AGI minus Unemployment Insurance goes beyond this threshold. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ + for: [single, mjoint, mseparate, headhh, widow] +2013: [0.0, 0.0, 0.0, 0.0, 0.0] +2014: [0.0, 0.0, 0.0, 0.0, 0.0] +2015: [0.0, 0.0, 0.0, 0.0, 0.0] +2016: [0.0, 0.0, 0.0, 0.0, 0.0] +2017: [0.0, 0.0, 0.0, 0.0, 0.0] +2018: [0.0, 0.0, 0.0, 0.0, 0.0] +2019: [0.0, 0.0, 0.0, 0.0, 0.0] +_Valid Range:_ min = 0 and max = 9e+99 +_Out-of-Range Action:_ error -## Other Parameters (not in Tax-Brain webapp) -#### `II_em_ps` -_Description:_ If taxpayers' AGI is above this level, their personal exemption will start to decrease at the personal exemption phaseout rate (PEP provision). -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ True -_Value Type:_ float -_Known Values:_ - for: [single, mjoint, mseparate, headhh, widow] -2013: [250000.0, 300000.0, 150000.0, 275000.0, 300000.0] -2014: [254200.0, 305050.0, 152525.0, 279650.0, 305050.0] -2015: [258250.0, 309900.0, 154950.0, 284040.0, 309900.0] -2016: [259400.0, 311300.0, 155650.0, 285350.0, 311300.0] -2017: [261500.0, 313800.0, 156900.0, 287650.0, 313800.0] -2018: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2019: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -_Valid Range:_ min = 0 and max = 9e+99 -_Out-of-Range Action:_ error - - -#### `STD_Dep` -_Description:_ This is the maximum standard deduction for dependents. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ True -_Value Type:_ float -_Known Values:_ -2013: 1000.0 -2014: 1000.0 -2015: 1050.0 -2016: 1050.0 -2017: 1050.0 -2018: 1050.0 -2019: 1100.0 -_Valid Range:_ min = 0 and max = 9e+99 -_Out-of-Range Action:_ error - - -#### `STD_allow_charity_ded_nonitemizers` -_Description:_ Extends the charitable contributions deduction to taxpayers who take the standard deduction. The same ceilings, floor, and haircuts applied to itemized deduction for charitable contributions also apply here as well as a max on the dollar amount for total charitable deductions for those taking the standard deduction. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ bool -_Known Values:_ -2013: False -2014: False -2015: False -2016: False -2017: False -2018: False -2019: False -_Valid Range:_ min = False and max = True -_Out-of-Range Action:_ error - - -#### `STD_charity_ded_nonitemizers_max` -_Description:_ Puts a ceiling on the dollar of amount of charitable contributions deductions for taxpayers who take the standard deduction. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ False -_Value Type:_ float -_Known Values:_ -2013: 0.0 -2014: 0.0 -2015: 0.0 -2016: 0.0 -2017: 0.0 -2018: 0.0 -2019: 0.0 -_Valid Range:_ min = 0.0 and max = 9e+99 -_Out-of-Range Action:_ error - - -#### `UI_em` -_Description:_ The amount of Unemployment Insurance benefits excluded from taxable income. -_Notes:_ Enacted retroactively for 2020 by the American Rescue Plan Act of 2021 -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ False -_Value Type:_ float -_Known Values:_ -2013: 0.0 -2014: 0.0 -2015: 0.0 -2016: 0.0 -2017: 0.0 -2018: 0.0 -2019: 0.0 -_Valid Range:_ min = 0 and max = 9e+99 -_Out-of-Range Action:_ error - - -#### `UI_thd` -_Description:_ Unemployment Insurance exemption is eliminated when AGI minus Unemployment Insurance goes beyond this threshold. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ False -_Value Type:_ float -_Known Values:_ - for: [single, mjoint, mseparate, headhh, widow] -2013: [0.0, 0.0, 0.0, 0.0, 0.0] -2014: [0.0, 0.0, 0.0, 0.0, 0.0] -2015: [0.0, 0.0, 0.0, 0.0, 0.0] -2016: [0.0, 0.0, 0.0, 0.0, 0.0] -2017: [0.0, 0.0, 0.0, 0.0, 0.0] -2018: [0.0, 0.0, 0.0, 0.0, 0.0] -2019: [0.0, 0.0, 0.0, 0.0, 0.0] -_Valid Range:_ min = 0 and max = 9e+99 -_Out-of-Range Action:_ error - - -#### `AMT_child_em` -_Description:_ The child's AMT exemption is capped by this amount plus the child's earned income. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ True -_Value Type:_ float -_Known Values:_ -2013: 7150.0 -2014: 7250.0 -2015: 7400.0 -2016: 7400.0 -2017: 7500.0 -2018: 7600.0 -2019: 0.0 -_Valid Range:_ min = 0 and max = 9e+99 -_Out-of-Range Action:_ error - - -#### `AMT_child_em_c_age` -_Description:_ Individuals under this age must use the child AMT exemption rules. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ int -_Known Values:_ -2013: 18 -2014: 18 -2015: 18 -2016: 18 -2017: 18 -2018: 18 -2019: 18 -_Valid Range:_ min = 0 and max = 30 -_Out-of-Range Action:_ error - - -#### `AMT_em_pe` -_Description:_ The AMT exemption is entirely disallowed beyond this AMT taxable income level for individuals who are married but filing separately. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ False -_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ True -_Value Type:_ float -_Known Values:_ -2013: 238550.0 -2014: 242450.0 -2015: 246250.0 -2016: 247450.0 -2017: 249450.0 -2018: 718800.0 -2019: 733700.0 -2020: 744998.98 -2021: 750437.47 -2022: 757566.63 -2023: 769536.18 -2024: 784388.23 -2025: 800075.99 -2026: 288949.0 -_Valid Range:_ min = 0 and max = 9e+99 -_Out-of-Range Action:_ error - - -#### `LLC_Expense_c` -_Description:_ The maximum expense eligible for lifetime learning credit, per child. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ False -_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ False -_Value Type:_ float -_Known Values:_ -2013: 10000.0 -2014: 10000.0 -2015: 10000.0 -2016: 10000.0 -2017: 10000.0 -2018: 10000.0 -2019: 10000.0 -_Valid Range:_ min = 0 and max = 9e+99 -_Out-of-Range Action:_ error - - -#### `ETC_pe_Single` -_Description:_ The education tax credit will be zero for those taxpayers of single filing status with modified AGI (in thousands) higher than this level. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ False -_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ True -_Value Type:_ float -_Known Values:_ -2013: 63.0 -2014: 64.0 -2015: 65.0 -2016: 65.0 -2017: 66.0 -2018: 67.0 -2019: 68.0 -_Valid Range:_ min = 0 and max = 9e+99 -_Out-of-Range Action:_ error - - -#### `ETC_pe_Married` -_Description:_ The education tax credit will be zero for those taxpayers of married filing status with modified AGI level (in thousands) higher than this level. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ False -_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ True -_Value Type:_ float -_Known Values:_ -2013: 127.0 -2014: 128.0 -2015: 130.0 -2016: 131.0 -2017: 132.0 -2018: 134.0 -2019: 136.0 -_Valid Range:_ min = 0 and max = 9e+99 -_Out-of-Range Action:_ error - - -#### `CR_Charity_rt` -_Description:_ If greater than zero, this decimal fraction represents the portion of total charitable contributions provided as a nonrefundable tax credit. -_Notes:_ Credit claimed will be (rt) * (e19800 + e20100) -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ float -_Known Values:_ -2013: 0.0 -2014: 0.0 -2015: 0.0 -2016: 0.0 -2017: 0.0 -2018: 0.0 -2019: 0.0 -_Valid Range:_ min = 0 and max = 1 -_Out-of-Range Action:_ error - - -#### `CR_Charity_f` -_Description:_ Only charitable giving in excess of this dollar amount is eligible for the charity credit. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ float -_Known Values:_ - for: [single, mjoint, mseparate, headhh, widow] -2013: [0.0, 0.0, 0.0, 0.0, 0.0] -2014: [0.0, 0.0, 0.0, 0.0, 0.0] -2015: [0.0, 0.0, 0.0, 0.0, 0.0] -2016: [0.0, 0.0, 0.0, 0.0, 0.0] -2017: [0.0, 0.0, 0.0, 0.0, 0.0] -2018: [0.0, 0.0, 0.0, 0.0, 0.0] -2019: [0.0, 0.0, 0.0, 0.0, 0.0] -_Valid Range:_ min = 0 and max = 9e+99 -_Out-of-Range Action:_ error - - -#### `CR_Charity_frt` -_Description:_ Only charitable giving in excess of this decimal fraction of AGI is eligible for the charity credit. -_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True -_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False -_Value Type:_ float -_Known Values:_ -2013: 0.0 -2014: 0.0 -2015: 0.0 -2016: 0.0 -2017: 0.0 -2018: 0.0 -2019: 0.0 -_Valid Range:_ min = 0 and max = 1 -_Out-of-Range Action:_ error +#### `AMT_child_em` +_Description:_ The child's AMT exemption is capped by this amount plus the child's earned income. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ True +_Value Type:_ float +_Known Values:_ +2013: 7150.0 +2014: 7250.0 +2015: 7400.0 +2016: 7400.0 +2017: 7500.0 +2018: 7600.0 +2019: 7750.0 +2020: 7900.0 +2021: 7950.0 +2022: 8200.0 +2023: 8800.0 +2024: 9250.0 +2025: 9485.88 +2026: 9694.57 +_Valid Range:_ min = 0 and max = 9e+99 +_Out-of-Range Action:_ error + + +#### `AMT_child_em_c_age` +_Description:_ Individuals under this age must use the child AMT exemption rules. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ int +_Known Values:_ +2013: 18 +2014: 18 +2015: 18 +2016: 18 +2017: 18 +2018: 18 +2019: 18 +_Valid Range:_ min = 0 and max = 30 +_Out-of-Range Action:_ error + + +#### `AMT_em_pe` +_Description:_ The AMT exemption is entirely disallowed beyond this AMT taxable income level for individuals who are married but filing separately. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ False +_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ True +_Value Type:_ float +_Known Values:_ +2013: 238550.0 +2014: 242450.0 +2015: 246250.0 +2016: 247450.0 +2017: 249450.0 +2018: 718800.0 +2019: 733700.0 +2020: 745200.0 +2021: 752800.0 +2022: 776100.0 +2023: 831150.0 +2024: 875950.0 +2025: 898286.73 +2026: 326410.0 +_Valid Range:_ min = 0 and max = 9e+99 +_Out-of-Range Action:_ error + + +#### `LLC_Expense_c` +_Description:_ The maximum expense eligible for lifetime learning credit, per child. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ False +_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ +2013: 10000.0 +2014: 10000.0 +2015: 10000.0 +2016: 10000.0 +2017: 10000.0 +2018: 10000.0 +2019: 10000.0 +_Valid Range:_ min = 0 and max = 9e+99 +_Out-of-Range Action:_ error + + +#### `ETC_pe_Single` +_Description:_ The education tax credit will be zero for those taxpayers of non-joint filing status with modified AGI (in thousands) higher than this level. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ False +_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ +2013: 63.0 +2014: 64.0 +2015: 65.0 +2016: 65.0 +2017: 66.0 +2018: 67.0 +2019: 68.0 +2020: 69.0 +2021: 90.0 +2022: 90.0 +2023: 90.0 +2024: 90.0 +2025: 90.0 +2026: 90.0 +_Valid Range:_ min = 0 and max = 9e+99 +_Out-of-Range Action:_ error + + +#### `ETC_pe_Married` +_Description:_ The education tax credit will be zero for those taxpayers of married filing joint status with modified AGI level (in thousands) higher than this level. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ False +_Can Be Inflation Indexed:_ True _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ +2013: 127.0 +2014: 128.0 +2015: 130.0 +2016: 131.0 +2017: 132.0 +2018: 134.0 +2019: 136.0 +2020: 138.0 +2021: 180.0 +2022: 180.0 +2023: 180.0 +2024: 180.0 +2025: 180.0 +2026: 180.0 +_Valid Range:_ min = 0 and max = 9e+99 +_Out-of-Range Action:_ error + + +#### `CR_Charity_rt` +_Description:_ If greater than zero, this decimal fraction represents the portion of total charitable contributions provided as a nonrefundable tax credit. +_Notes:_ Credit claimed will be (rt) * (e19800 + e20100) +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ +2013: 0.0 +2014: 0.0 +2015: 0.0 +2016: 0.0 +2017: 0.0 +2018: 0.0 +2019: 0.0 +_Valid Range:_ min = 0 and max = 1 +_Out-of-Range Action:_ error + + +#### `CR_Charity_f` +_Description:_ Only charitable giving in excess of this dollar amount is eligible for the charity credit. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ + for: [single, mjoint, mseparate, headhh, widow] +2013: [0.0, 0.0, 0.0, 0.0, 0.0] +2014: [0.0, 0.0, 0.0, 0.0, 0.0] +2015: [0.0, 0.0, 0.0, 0.0, 0.0] +2016: [0.0, 0.0, 0.0, 0.0, 0.0] +2017: [0.0, 0.0, 0.0, 0.0, 0.0] +2018: [0.0, 0.0, 0.0, 0.0, 0.0] +2019: [0.0, 0.0, 0.0, 0.0, 0.0] +_Valid Range:_ min = 0 and max = 9e+99 +_Out-of-Range Action:_ error + + +#### `CR_Charity_frt` +_Description:_ Only charitable giving in excess of this decimal fraction of AGI is eligible for the charity credit. +_Has An Effect When Using:_ _PUF data:_ True _CPS data:_ True +_Can Be Inflation Indexed:_ False _Is Inflation Indexed:_ False +_Value Type:_ float +_Known Values:_ +2013: 0.0 +2014: 0.0 +2015: 0.0 +2016: 0.0 +2017: 0.0 +2018: 0.0 +2019: 0.0 +_Valid Range:_ min = 0 and max = 1 +_Out-of-Range Action:_ error diff --git a/guide/input_vars.html b/guide/input_vars.html index 633da642e..c59946540 100644 --- a/guide/input_vars.html +++ b/guide/input_vars.html @@ -660,7 +660,7 @@

agi_bin<

blind_head#

Description: 1 if taxpayer is blind; otherwise 0
Datatype: int
-Availability: taxdata_cps
+Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 39a

@@ -668,7 +668,7 @@

blind_headblind_spouse#

Description: 1 if spouse is blind; otherwise 0
Datatype: int
-Availability: taxdata_cps
+Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 39a

@@ -1197,7 +1197,7 @@

f6251a_lineno#

Description: CPS line number for the person record of the head of the tax filing unit (not used in tax-calculation logic)
Datatype: int
-Availability: taxdata_cps
+Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: sample construction info

@@ -1205,7 +1205,7 @@

a_lineno

ffpos#

Description: CPS family identifier within household (not used in tax-calculation logic)
Datatype: int
-Availability: taxdata_cps
+Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: sample construction info

@@ -1213,7 +1213,7 @@

ffposfips#

Description: FIPS state code (not used in tax-calculation logic)
Datatype: int
-Availability: taxdata_puf, taxdata_cps
+Availability: taxdata_puf, taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: sample construction info

@@ -1221,7 +1221,7 @@

fipsh_seq#

Description: CPS household sequence number (not used in tax-calculation logic)
Datatype: int
-Availability: taxdata_cps
+Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: sample construction info

diff --git a/guide/output_vars.html b/guide/output_vars.html index ad660a1c0..c0f722842 100644 --- a/guide/output_vars.html +++ b/guide/output_vars.html @@ -525,6 +525,9 @@

Contents

  • care_deduction
  • ctc_new
  • odc
    • +
  • ctc_total
    • +
  • ctc_nonrefundable
    • +
  • ctc_refundable
  • personal_refundable_credit
  • recovery_rebate_credit
  • personal_nonrefundable_credit
    • @@ -533,6 +536,7 @@

    Contents

  • dwks13
  • dwks14
  • dwks19
    • +
  • dwks43
  • fstax
  • invinc_agi_ec
  • invinc_ec_base
    • @@ -667,8 +671,8 @@

    iitaxDescription: Total federal individual income tax liability; appears as INCTAX variable in tc CLI minimal output
    Datatype: float
    IRS Form Location:
    -2013-2013: 1040 line 61 minus line 56 minus line 60a
    -2014-2016: 1040 line 63 minus line 57 minus line 62a

    +2013-2013: 1040 line 61 minus lines 56, 60a, 64a, 65, and 66
    +2014-2016: 1040 line 63 minus lines 57, 62a, 66a, 67, and 68

    num#

    @@ -806,7 +810,7 @@

    c04800

    c05200#

    -

    Description: Tax amount from Sch X,Y,X tables
    +

    Description: Tax amount from Sch X,Y,Z tables
    Datatype: float
    IRS Form Location:
    2013-20??: calculated variable

    @@ -1107,6 +1111,27 @@

    odcIRS Form Location:
    2013-20??: calculated variable

    +
    +

    ctc_total#

    +

    Description: Total CTC amount (c07220 + c11070 + odc + ctc_new)
    +Datatype: float
    +IRS Form Location:
    +2013-20??: calculated variable

    +
    +
    +

    ctc_nonrefundable#

    +

    Description: Portion of total CTC amount that is nonrefundable
    +Datatype: float
    +IRS Form Location:
    +2013-20??: calculated variable

    +
    +
    +

    ctc_refundable#

    +

    Description: Portion of total CTC amount that is refundable
    +Datatype: float
    +IRS Form Location:
    +2013-20??: calculated variable

    +

    personal_refundable_credit#

    Description: Personal refundable credit
    @@ -1163,6 +1188,13 @@

    dwks19IRS Form Location:
    2013-20??: calculated variable

    +
    +

    dwks43#

    +

    Description: separate tax on long-term capital gains and qualified dividends
    +Datatype: float
    +IRS Form Location:
    +2013-20??: calculated variable

    +

    fstax#

    Description: search taxcalc/calcfunctions.py for how calculated and used
    @@ -1448,6 +1480,9 @@

    benefit_value_t
  • care_deduction
  • ctc_new
  • odc
    • +
  • ctc_total
    • +
  • ctc_nonrefundable
    • +
  • ctc_refundable
  • personal_refundable_credit
  • recovery_rebate_credit
  • personal_nonrefundable_credit
    • @@ -1456,6 +1491,7 @@

    benefit_value_t
  • dwks13
  • dwks14
  • dwks19
    • +
  • dwks43
  • fstax
  • invinc_agi_ec
  • invinc_ec_base
    • diff --git a/guide/policy_params.html b/guide/policy_params.html index 48262283a..fd50249e7 100644 --- a/guide/policy_params.html +++ b/guide/policy_params.html @@ -475,6 +475,7 @@

    Contents

  • FICA_ss_trt_employer
  • FICA_ss_trt_employee
  • SS_Earnings_c
    • +
  • SECA_Earnings_thd
  • SS_Earnings_thd
    • @@ -482,6 +483,7 @@

    Contents

  • Social Security Taxability
  • Other Dependent Tax Credit
    • @@ -622,7 +625,7 @@

    Contents

  • Charity @@ -919,27 +921,27 @@

    Parameter Indexing#

    parameter_indexing_CPI_offset#

    -

    Description: Values are zero before 2017; reforms that introduce indexing with chained CPI would have values around -0.0025 beginning in the year before the first year policy parameters will have values computed with chained CPI. -Notes: See April 2013 CBO report entitled ‘What Would Be the Effect on the Deficit of Using the Chained CPI to Index Benefit Programs and the Tax Code?’, which includes this: ‘The chained CPI grows more slowly than the traditional CPI does: an average of about 0.25 percentage points more slowly per year over the past decade.’ https://www.cbo.gov/publication/44089 -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: False Is Inflation Indexed: False -Value Type: float -Known Values: -2013: 0.0 -2014: 0.0 -2015: 0.0 -2016: 0.0 -2017: -0.0025 -2018: -0.0025 -2019: -0.0025 -2020: -0.0025 -2021: -0.0025 -2022: -0.0025 -2023: -0.0025 -2024: -0.0025 -2025: -0.0025 -2026: -0.0025 -Valid Range: min = -0.005 and max = 0.005 +

    Description: Values are zero before 2017; reforms that introduce indexing with chained CPI would have values around -0.0025 beginning in the year before the first year policy parameters will have values computed with chained CPI.
    +Notes: See April 2013 CBO report entitled ‘What Would Be the Effect on the Deficit of Using the Chained CPI to Index Benefit Programs and the Tax Code?’, which includes this: ‘The chained CPI grows more slowly than the traditional CPI does: an average of about 0.25 percentage points more slowly per year over the past decade.’ https://www.cbo.gov/publication/44089
    +Has An Effect When Using: PUF data: True CPS data: True
    +Can Be Inflation Indexed: False Is Inflation Indexed: False
    +Value Type: float
    +Known Values:
    +2013: 0.0
    +2014: 0.0
    +2015: 0.0
    +2016: 0.0
    +2017: 0.0
    +2018: 0.0
    +2019: 0.0
    +2020: 0.0
    +2021: 0.0
    +2022: 0.0
    +2023: 0.0
    +2024: 0.0
    +2025: 0.0
    +2026: 0.0
    +Valid Range: min = -0.005 and max = 0.005
    Out-of-Range Action: error

    • @@ -950,37 +952,37 @@

    Payroll Taxes#

    AMEDT_ec#

    -

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

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

    AMEDT_rt#

    -

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

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

    @@ -988,7 +990,7 @@

    AMEDT_rt

    Medicare FICA#

    FICA_mc_trt_employer#

    -

    Description: Employer side Medicare FICA rate. +

    Description: Employer side Medicare FICA rate, including both employer and employee.
    Has An Effect When Using: PUF data: True CPS data: True
    Can Be Inflation Indexed: False Is Inflation Indexed: False
    Value Type: float
    @@ -1000,12 +1002,12 @@

    FICA_mc_trt_emp 2017: 0.0145
    2018: 0.0145
    2019: 0.0145
    -Valid Range: min = 0 and max = 1
    +Valid Range: min = 0 and max = 0.5
    Out-of-Range Action: error

    FICA_mc_trt_employee#

    -

    Description: Employee side Medicare FICA rate. +

    Description: Employee side Medicare FICA rate, including both employer and employee.
    Has An Effect When Using: PUF data: True CPS data: True
    Can Be Inflation Indexed: False Is Inflation Indexed: False
    Value Type: float
    @@ -1017,7 +1019,7 @@

    FICA_mc_trt_emp 2017: 0.0145
    2018: 0.0145
    2019: 0.0145
    -Valid Range: min = 0 and max = 1
    +Valid Range: min = 0 and max = 0.5
    Out-of-Range Action: error

    @@ -1025,7 +1027,7 @@

    FICA_mc_trt_emp

    Social Security FICA#

    FICA_ss_trt_employer#

    -

    Description: Employer side Social Security FICA rate.
    +

    Description: Employer side Social Security FICA rate, including both employer and employee.
    Has An Effect When Using: PUF data: True CPS data: True
    Can Be Inflation Indexed: False Is Inflation Indexed: False
    Value Type: float
    @@ -1037,12 +1039,12 @@

    FICA_ss_trt_emp 2017: 0.062
    2018: 0.062
    2019: 0.062
    -Valid Range: min = 0 and max = 1
    +Valid Range: min = 0 and max = 0.5
    Out-of-Range Action: error

    FICA_ss_trt_employee#

    -

    Description: Employee side Social Security FICA rate.
    +

    Description: Employee side Social Security FICA rate, including both employer and employee.
    Has An Effect When Using: PUF data: True CPS data: True
    Can Be Inflation Indexed: False Is Inflation Indexed: False
    Value Type: float
    @@ -1054,7 +1056,7 @@

    FICA_ss_trt_emp 2017: 0.062
    2018: 0.062
    2019: 0.062
    -Valid Range: min = 0 and max = 1
    +Valid Range: min = 0 and max = 0.5
    Out-of-Range Action: error

    @@ -1075,6 +1077,24 @@

    SS_Earnings_cValid Range: min = 0 and max = 9e+99
    Out-of-Range Action: error

    +
    +

    SECA_Earnings_thd#

    +

    Description: Individual self-employment earnings below this amount are not subject to SECA taxes.
    +Notes: To compute earnings for this threshold, will multiply net self-employment by 1 - SECA_Earnings_hc
    +Has An Effect When Using: PUF data: True CPS data: True
    +Can Be Inflation Indexed: True Is Inflation Indexed: False
    +Value Type: float
    +Known Values:
    +2013: 400.0
    +2014: 400.0
    +2015: 400.0
    +2016: 400.0
    +2017: 400.0
    +2018: 400.0
    +2019: 400.0
    +Valid Range: min = 0 and max = 9e+99
    +Out-of-Range Action: error

    +

    SS_Earnings_thd#

    Description: Individual earnings above this threshold are subjected to Social Security (OASDI) payroll tax, in addition to earnings below the maximum taxable earnings threshold.
    @@ -1098,74 +1118,91 @@

    SS_Earnings_thd

    Social Security Taxability#

    Social Security Benefit Taxability#

    +
    +

    SS_all_in_agi#

    +

    Description: All social security benefits will be included in AGI.
    +Has An Effect When Using: PUF data: True CPS data: True
    +Can Be Inflation Indexed: False Is Inflation Indexed: False
    +Value Type: bool
    +Known Values:
    +2013: False
    +2014: False
    +2015: False
    +2016: False
    +2017: False
    +2018: False
    +2019: False
    +Valid Range: min = False and max = True
    +Out-of-Range Action: error

    +

    SS_thd50#

    -

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

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

    SS_percentage1#

    -

    Description: Under current law if their provisional income is above the first threshold for Social Security taxability but below the second threshold, taxpayers need to apply this fraction to both the excess of their provisional income over the first threshold and their Social Security benefits, and then include the smaller one in their AGI. -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: False Is Inflation Indexed: False -Value Type: float -Known Values: -2013: 0.5 -2014: 0.5 -2015: 0.5 -2016: 0.5 -2017: 0.5 -2018: 0.5 -2019: 0.5 -Valid Range: min = 0 and max = 1 +

    Description: Under current law if their provisional income is above the first threshold for Social Security taxability but below the second threshold, taxpayers need to apply this fraction to both the excess of their provisional income over the first threshold and their Social Security benefits, and then include the smaller one in their AGI.
    +Has An Effect When Using: PUF data: True CPS data: True
    +Can Be Inflation Indexed: False Is Inflation Indexed: False
    +Value Type: float
    +Known Values:
    +2013: 0.5
    +2014: 0.5
    +2015: 0.5
    +2016: 0.5
    +2017: 0.5
    +2018: 0.5
    +2019: 0.5
    +Valid Range: min = 0 and max = 1
    Out-of-Range Action: error

    SS_thd85#

    -

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

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

    SS_percentage2#

    -

    Description: Under current law if their provisional income is above the second threshold for Social Security taxability, taxpayers need to apply this fraction to both the excess of their provisional income over the second threshold and their social security benefits, and then include the smaller one in their AGI. -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: False Is Inflation Indexed: False -Value Type: float -Known Values: -2013: 0.85 -2014: 0.85 -2015: 0.85 -2016: 0.85 -2017: 0.85 -2018: 0.85 -2019: 0.85 -Valid Range: min = 0 and max = 1 +

    Description: Under current law if their provisional income is above the second threshold for Social Security taxability, taxpayers need to apply this fraction to both the excess of their provisional income over the second threshold and their social security benefits, and then include the smaller one in their AGI.
    +Has An Effect When Using: PUF data: True CPS data: True
    +Can Be Inflation Indexed: False Is Inflation Indexed: False
    +Value Type: float
    +Known Values:
    +2013: 0.85
    +2014: 0.85
    +2015: 0.85
    +2016: 0.85
    +2017: 0.85
    +2018: 0.85
    +2019: 0.85
    +Valid Range: min = 0 and max = 1
    Out-of-Range Action: error

    @@ -1176,73 +1213,73 @@

    Above The Line Deductions#

    ALD_Dependents_hc#

    -

    Description: This decimal fraction, if greater than zero, reduces the portion of childcare costs that can be deducted from AGI. -Notes: The final adjustment would be (1-Haircut)*AverageChildcareCosts. -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: False Is Inflation Indexed: False -Value Type: float -Known Values: -2013: 0.0 -2014: 0.0 -2015: 0.0 -2016: 0.0 -2017: 0.0 -2018: 0.0 -2019: 0.0 -Valid Range: min = 0 and max = 1 +

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

    ALD_Dependents_Child_c#

    -

    Description: The weighted average of childcare costs in the US. 7165 is the weighted average from the ‘Child Care in America: 2016 State Fact Sheets’. -Notes: This is a weighted average of childcare costs in each state -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: True Is Inflation Indexed: True -Value Type: float -Known Values: -2013: 0.0 -2014: 0.0 -2015: 0.0 -2016: 0.0 -2017: 0.0 -2018: 0.0 -2019: 0.0 -Valid Range: min = 0 and max = 9e+99 +

    Description: The weighted average of childcare costs in the US. 7165 is the weighted average from the ‘Child Care in America: 2016 State Fact Sheets’.
    +Notes: This is a weighted average of childcare costs in each state
    +Has An Effect When Using: PUF data: True CPS data: True
    +Can Be Inflation Indexed: True Is Inflation Indexed: True
    +Value Type: float
    +Known Values:
    +2013: 0.0
    +2014: 0.0
    +2015: 0.0
    +2016: 0.0
    +2017: 0.0
    +2018: 0.0
    +2019: 0.0
    +Valid Range: min = 0 and max = 9e+99
    Out-of-Range Action: error

    ALD_Dependents_Elder_c#

    -

    Description: A taxpayer can take an above the line deduction up to this amount if they have an elderly dependent. The Trump 2016 campaign proposal was for $5000. -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: True Is Inflation Indexed: True -Value Type: float -Known Values: -2013: 0.0 -2014: 0.0 -2015: 0.0 -2016: 0.0 -2017: 0.0 -2018: 0.0 -2019: 0.0 -Valid Range: min = 0 and max = 9e+99 +

    Description: A taxpayer can take an above the line deduction up to this amount if they have an elderly dependent. The Trump 2016 campaign proposal was for $5000.
    +Has An Effect When Using: PUF data: True CPS data: True
    +Can Be Inflation Indexed: True Is Inflation Indexed: True
    +Value Type: float
    +Known Values:
    +2013: 0.0
    +2014: 0.0
    +2015: 0.0
    +2016: 0.0
    +2017: 0.0
    +2018: 0.0
    +2019: 0.0
    +Valid Range: min = 0 and max = 9e+99
    Out-of-Range Action: error

    ALD_Dependents_thd#

    -

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

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

    @@ -1250,239 +1287,239 @@

    ALD_Dependents_

    Misc. Adjustment Haircuts#

    ALD_StudentLoan_hc#

    -

    Description: This decimal fraction can be applied to limit the student loan interest adjustment allowed. -Notes: The final adjustment amount will be (1-Haircut)*StudentLoanInterest. -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: False Is Inflation Indexed: False -Value Type: float -Known Values: -2013: 0.0 -2014: 0.0 -2015: 0.0 -2016: 0.0 -2017: 0.0 -2018: 0.0 -2019: 0.0 -Valid Range: min = 0 and max = 1 +

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

    ALD_SelfEmploymentTax_hc#

    -

    Description: This decimal fraction, if greater than zero, reduces the employer equivalent portion of self-employment adjustment. -Notes: The final adjustment amount would be (1-Haircut)*SelfEmploymentTaxAdjustment. -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: False Is Inflation Indexed: False -Value Type: float -Known Values: -2013: 0.0 -2014: 0.0 -2015: 0.0 -2016: 0.0 -2017: 0.0 -2018: 0.0 -2019: 0.0 -Valid Range: min = 0 and max = 1 +

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

    ALD_SelfEmp_HealthIns_hc#

    -

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

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

    ALD_KEOGH_SEP_hc#

    -

    Description: Under current law, contributions to Keogh or SEP plans can be fully deducted from gross income. This haircut can be used to limit the adjustment allowed. -Notes: The final adjustment amount is (1-Haircut)*KEOGH_SEP_Contributinos. -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: False Is Inflation Indexed: False -Value Type: float -Known Values: -2013: 0.0 -2014: 0.0 -2015: 0.0 -2016: 0.0 -2017: 0.0 -2018: 0.0 -2019: 0.0 -Valid Range: min = 0 and max = 1 +

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

    ALD_EarlyWithdraw_hc#

    -

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

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

    ALD_AlimonyPaid_hc#

    -

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

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

    ALD_AlimonyReceived_hc#

    -

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

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

    ALD_EducatorExpenses_hc#

    -

    Description: If greater than zero, this decimal fraction reduces the portion of educator expenses that can be deducted from AGI. -Notes: The final adjustment amount would be (1-Haircut)*EducatorExpenses. -Has An Effect When Using: PUF data: True CPS data: False -Can Be Inflation Indexed: False Is Inflation Indexed: False -Value Type: float -Known Values: -2013: 0.0 -2014: 0.0 -2015: 0.0 -2016: 0.0 -2017: 0.0 -2018: 0.0 -2019: 0.0 -Valid Range: min = 0 and max = 1 +

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

    ALD_HSADeduction_hc#

    -

    Description: If greater than zero, this decimal fraction reduces the portion of a taxpayer’s HSA deduction that can be deducted from AGI. -Notes: The final adjustment amount would be (1-Haircut)*HSA_Deduction. -Has An Effect When Using: PUF data: True CPS data: False -Can Be Inflation Indexed: False Is Inflation Indexed: False -Value Type: float -Known Values: -2013: 0.0 -2014: 0.0 -2015: 0.0 -2016: 0.0 -2017: 0.0 -2018: 0.0 -2019: 0.0 -Valid Range: min = 0 and max = 1 +

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

    ALD_IRAContributions_hc#

    -

    Description: If greater than zero, this decimal fraction reduces the portion of IRA contributions that can be deducted from AGI. -Notes: The final adjustment amount would be (1-Haircut)*IRA_Contribution. -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: False Is Inflation Indexed: False -Value Type: float -Known Values: -2013: 0.0 -2014: 0.0 -2015: 0.0 -2016: 0.0 -2017: 0.0 -2018: 0.0 -2019: 0.0 -Valid Range: min = 0 and max = 1 +

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

    ALD_DomesticProduction_hc#

    -

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

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

    ALD_Tuition_hc#

    -

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

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

    @@ -1490,45 +1527,45 @@

    ALD_Tuition_hc<

    Misc. Exclusions#

    ALD_InvInc_ec_rt#

    -

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

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

    ALD_BusinessLosses_c#

    -

    Description: Business losses in excess of this amount may not be deducted from AGI. -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: True Is Inflation Indexed: True -Value Type: float -Known Values: -for: [single, mjoint, mseparate, headhh, widow] -2013: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2014: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2015: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2016: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2017: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2018: [250000.0, 500000.0, 250000.0, 250000.0, 500000.0] -2019: [255000.0, 510000.0, 255000.0, 255000.0, 510000.0] -2020: [258927.0, 517854.0, 258927.0, 258927.0, 517854.0] -2021: [260817.17, 521634.33, 260817.17, 260817.17, 521634.33] -2022: [263294.93, 526589.86, 263294.93, 263294.93, 526589.86] -2023: [267454.99, 534909.98, 267454.99, 267454.99, 534909.98] -2024: [272616.87, 545233.74, 272616.87, 272616.87, 545233.74] -2025: [278069.21, 556138.41, 278069.21, 278069.21, 556138.41] -2026: [283535.22, 567070.42, 283535.22, 283535.22, 567070.42] -Valid Range: min = 0 and max = 9e+99 +

    Description: Business losses in excess of this amount may not be deducted from AGI.
    +Has An Effect When Using: PUF data: True CPS data: True
    +Can Be Inflation Indexed: True Is Inflation Indexed: True
    +Value Type: float
    +Known Values:
    +for: [single, mjoint, mseparate, headhh, widow]
    +2013: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
    +2014: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
    +2015: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
    +2016: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
    +2017: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
    +2018: [250000.0, 500000.0, 250000.0, 250000.0, 500000.0]
    +2019: [255000.0, 510000.0, 255000.0, 255000.0, 510000.0]
    +2020: [259000.0, 518000.0, 259000.0, 259000.0, 518000.0]
    +2021: [262000.0, 524000.0, 262000.0, 262000.0, 524000.0]
    +2022: [270000.0, 540000.0, 270000.0, 270000.0, 540000.0]
    +2023: [289000.0, 578000.0, 289000.0, 289000.0, 578000.0]
    +2024: [305000.0, 610000.0, 305000.0, 305000.0, 610000.0]
    +2025: [312777.5, 625555.0, 312777.5, 312777.5, 625555.0]
    +2026: [319658.6, 639317.21, 319658.6, 319658.6, 639317.21]
    +Valid Range: min = 0 and max = 9e+99
    Out-of-Range Action: error

    @@ -1539,26 +1576,26 @@

    Personal Exemptions#

    II_em#

    -

    Description: Subtracted from AGI in the calculation of taxable income, per taxpayer and dependent. -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: True Is Inflation Indexed: True -Value Type: float -Known Values: -2013: 3900.0 -2014: 3950.0 -2015: 4000.0 -2016: 4050.0 -2017: 4050.0 -2018: 0.0 -2019: 0.0 -2020: 0.0 -2021: 0.0 -2022: 0.0 -2023: 0.0 -2024: 0.0 -2025: 0.0 -2026: 4691.0 -Valid Range: min = 0 and max = 9e+99 +

    Description: Subtracted from AGI in the calculation of taxable income, per taxpayer and dependent.
    +Has An Effect When Using: PUF data: True CPS data: True
    +Can Be Inflation Indexed: True Is Inflation Indexed: True
    +Value Type: float
    +Known Values:
    +2013: 3900.0
    +2014: 3950.0
    +2015: 4000.0
    +2016: 4050.0
    +2017: 4050.0
    +2018: 0.0
    +2019: 0.0
    +2020: 0.0
    +2021: 0.0
    +2022: 0.0
    +2023: 0.0
    +2024: 0.0
    +2025: 0.0
    +2026: 5300.0
    +Valid Range: min = 0 and max = 9e+99
    Out-of-Range Action: error

    @@ -1566,19 +1603,19 @@

    II_emPersonal Exemption Phaseout Rate#

    II_prt#

    -

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

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

    @@ -1586,19 +1623,19 @@

    II_prtRepeal for Dependents Under Age 18#

    II_no_em_nu18#

    -

    Description: Total personal exemptions will be decreased by the number of dependents under the age of 18. -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: False Is Inflation Indexed: False -Value Type: bool -Known Values: -2013: False -2014: False -2015: False -2016: False -2017: False -2018: False -2019: False -Valid Range: min = False and max = True +

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

    @@ -1609,20 +1646,27 @@

    Standard Deduction#

    STD_Aged#

    -

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

    Description: To get the standard deduction for aged or blind individuals, taxpayers need to add this value to regular standard deduction.
    +Has An Effect When Using: PUF data: True CPS data: True
    +Can Be Inflation Indexed: True Is Inflation Indexed: True
    +Value Type: float
    +Known Values:
    +for: [single, mjoint, mseparate, headhh, widow]
    +2013: [1500.0, 1200.0, 1200.0, 1500.0, 1200.0]
    +2014: [1550.0, 1200.0, 1200.0, 1550.0, 1200.0]
    +2015: [1550.0, 1250.0, 1250.0, 1550.0, 1250.0]
    +2016: [1550.0, 1250.0, 1250.0, 1550.0, 1250.0]
    +2017: [1550.0, 1250.0, 1250.0, 1550.0, 1250.0]
    +2018: [1600.0, 1300.0, 1300.0, 1600.0, 1300.0]
    +2019: [1650.0, 1300.0, 1300.0, 1650.0, 1300.0]
    +2020: [1650.0, 1300.0, 1300.0, 1650.0, 1300.0]
    +2021: [1700.0, 1350.0, 1350.0, 1700.0, 1350.0]
    +2022: [1750.0, 1400.0, 1400.0, 1750.0, 1750.0]
    +2023: [1800.0, 1500.0, 1500.0, 1800.0, 1800.0]
    +2024: [1950.0, 1550.0, 1550.0, 1950.0, 1950.0]
    +2025: [1999.72, 1589.52, 1589.52, 1999.72, 1999.72]
    +2026: [2043.71, 1624.49, 1624.49, 2043.71, 2043.71]
    +Valid Range: min = 0 and max = 9e+99
    Out-of-Range Action: error

    @@ -1630,27 +1674,27 @@

    STD_Aged

    Standard Deduction Amount#

    STD#

    -

    Description: Amount filing unit can use as a standard deduction. -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: True Is Inflation Indexed: True -Value Type: float -Known Values: -for: [single, mjoint, mseparate, headhh, widow] -2013: [6100.0, 12200.0, 6100.0, 8950.0, 12200.0] -2014: [6200.0, 12400.0, 6200.0, 9100.0, 12400.0] -2015: [6300.0, 12600.0, 6300.0, 9250.0, 12600.0] -2016: [6300.0, 12600.0, 6300.0, 9300.0, 12600.0] -2017: [6350.0, 12700.0, 6350.0, 9350.0, 12700.0] -2018: [12000.0, 24000.0, 12000.0, 18000.0, 24000.0] -2019: [12200.0, 24400.0, 12200.0, 18350.0, 24400.0] -2020: [12387.88, 24775.76, 12387.88, 18632.59, 24775.76] -2021: [12478.31, 24956.62, 12478.31, 18768.61, 24956.62] -2022: [12596.85, 25193.71, 12596.85, 18946.91, 25193.71] -2023: [12795.88, 25591.77, 12795.88, 19246.27, 25591.77] -2024: [13042.84, 26085.69, 13042.84, 19617.72, 26085.69] -2025: [13303.7, 26607.4, 13303.7, 20010.07, 26607.4] -2026: [7355.0, 14711.0, 7355.0, 10831.0, 14711.0] -Valid Range: min = 0 and max = 9e+99 +

    Description: Amount filing unit can use as a standard deduction.
    +Has An Effect When Using: PUF data: True CPS data: True
    +Can Be Inflation Indexed: True Is Inflation Indexed: True
    +Value Type: float
    +Known Values:
    +for: [single, mjoint, mseparate, headhh, widow]
    +2013: [6100.0, 12200.0, 6100.0, 8950.0, 12200.0]
    +2014: [6200.0, 12400.0, 6200.0, 9100.0, 12400.0]
    +2015: [6300.0, 12600.0, 6300.0, 9250.0, 12600.0]
    +2016: [6300.0, 12600.0, 6300.0, 9300.0, 12600.0]
    +2017: [6350.0, 12700.0, 6350.0, 9350.0, 12700.0]
    +2018: [12000.0, 24000.0, 12000.0, 18000.0, 24000.0]
    +2019: [12200.0, 24400.0, 12200.0, 18350.0, 24400.0]
    +2020: [12400.0, 24800.0, 12400.0, 18650.0, 24800.0]
    +2021: [12550.0, 25100.0, 12550.0, 18800.0, 25100.0]
    +2022: [12950.0, 25900.0, 12950.0, 19400.0, 25900.0]
    +2023: [13850.0, 27700.0, 13850.0, 20800.0, 27700.0]
    +2024: [14600.0, 29200.0, 14600.0, 21900.0, 29200.0]
    +2025: [14972.3, 29944.6, 14972.3, 22458.45, 29944.6]
    +2026: [8309.0, 16618.0, 8309.0, 12235.0, 16618.0]
    +Valid Range: min = 0 and max = 9e+99
    Out-of-Range Action: error

    @@ -1735,31 +1779,49 @@

    CDCC_frt Can Be Inflation Indexed: False Is Inflation Indexed: False
    Value Type: float
    Known Values:
    -2013: 0.20
    -2014: 0.20
    -2015: 0.20
    -2016: 0.20
    -2017: 0.20
    -2018: 0.20
    -2019: 0.20
    +2013: 0.2
    +2014: 0.2
    +2015: 0.2
    +2016: 0.2
    +2017: 0.2
    +2018: 0.2
    +2019: 0.2
    Valid Range: min = 0 and max = 1
    Out-of-Range Action: error

    -
    -

    CDCC_prt#

    -

    Description: The CDCC credit rate is reduced by this many percentage points for each dollar of AGI over the phase-out thresholds.
    -Notes: In the law, the credit rate is reduced by 1 percentage point for every $2,000 of AGI over the limit.
    +

    +

    CDCC_po_step_size#

    +

    Description: The CDCC credit rate is reduced by CDCC_po_rate_per_step for each step (including fractional steps) above the phase-out start thresholds.
    +Notes: In the law, the credit rate is reduced by 1 percentage point for every $2,000 of AGI over the phase-out start thresholds
    +Has An Effect When Using: PUF data: True CPS data: True
    +Can Be Inflation Indexed: True Is Inflation Indexed: False
    +Value Type: float
    +Known Values:
    +2013: 2000.0
    +2014: 2000.0
    +2015: 2000.0
    +2016: 2000.0
    +2017: 2000.0
    +2018: 2000.0
    +2019: 2000.0
    +Valid Range: min = 0 and max = 9e+99
    +Out-of-Range Action: error

    +
    +
    +

    CDCC_po_rate_per_step#

    +

    Description: The CDCC credit rate is reduced by this rate for for each step (including fractional steps) above the phase-out start thresholds.
    +Notes: In the law, the credit rate is reduced by 1 percentage point for every $2,000 of AGI over the phase-out start thresholds
    Has An Effect When Using: PUF data: True CPS data: True
    Can Be Inflation Indexed: False Is Inflation Indexed: False
    Value Type: float
    Known Values:
    -2013: 0.0005
    -2014: 0.0005
    -2015: 0.0005
    -2016: 0.0005
    -2017: 0.0005
    -2018: 0.0005
    -2019: 0.0005
    +2013: 0.01
    +2014: 0.01
    +2015: 0.01
    +2016: 0.01
    +2017: 0.01
    +2018: 0.01
    +2019: 0.01
    Valid Range: min = 0 and max = 1
    Out-of-Range Action: error

    @@ -1785,182 +1847,182 @@

    CDCC_refundable

    Misc. Credit Limits#

    CR_RetirementSavings_hc#

    -

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

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

    CR_ForeignTax_hc#

    -

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

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

    CR_ResidentialEnergy_hc#

    -

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

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

    CR_GeneralBusiness_hc#

    -

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

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

    CR_MinimumTax_hc#

    -

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

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

    CR_AmOppRefundable_hc#

    -

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

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

    CR_AmOppNonRefundable_hc#

    -

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

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

    CR_SchR_hc#

    -

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

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

    CR_OtherCredits_hc#

    -

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

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

    CR_Education_hc#

    -

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

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

    @@ -1968,55 +2030,55 @@

    CR_Education_hc

    Personal Nonrefundable Credit#

    II_credit_nr#

    -

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

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

    II_credit_nr_ps#

    -

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

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

    II_credit_nr_prt#

    -

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

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

    @@ -2027,267 +2089,267 @@

    Child/Dependent CreditsAdditional Child Tax Credit#

    ACTC_c#

    -

    Description: This refundable credit is applied to child dependents and phases out exactly like the CTC amount. -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: True Is Inflation Indexed: False -Value Type: float -Known Values: -2013: 1000.0 -2014: 1000.0 -2015: 1000.0 -2016: 1000.0 -2017: 1000.0 -2018: 1400.0 -2019: 1400.0 -2020: 1400.0 -2021: 1400.0 -2022: 1500.0 -2023: 1500.0 -2024: 1500.0 -2025: 1600.0 -2026: 1000.0 -Valid Range: min = 0 and max = CTC_c +

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

    ACTC_rt#

    -

    Description: This is the fraction of earnings used in calculating the ACTC, which is a partially refundable credit that supplements the CTC for some taxpayers. -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: False Is Inflation Indexed: False -Value Type: float -Known Values: -2013: 0.15 -2014: 0.15 -2015: 0.15 -2016: 0.15 -2017: 0.15 -2018: 0.15 -2019: 0.15 -Valid Range: min = 0 and max = 1 +

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

    ACTC_rt_bonus_under6family#

    -

    Description: For families with qualifying children under 6 years old, this bonus rate is added to the fraction of earnings (additional child tax credit rate) used in calculating the ACTC. -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: False Is Inflation Indexed: False -Value Type: float -Known Values: -2013: 0.0 -2014: 0.0 -2015: 0.0 -2016: 0.0 -2017: 0.0 -2018: 0.0 -2019: 0.0 -Valid Range: min = 0 and max = 1 +

    Description: For families with qualifying children under 6 years old, this bonus rate is added to the fraction of earnings (additional child tax credit rate) used in calculating the ACTC.
    +Has An Effect When Using: PUF data: True CPS data: True
    +Can Be Inflation Indexed: False Is Inflation Indexed: False
    +Value Type: float
    +Known Values:
    +2013: 0.0
    +2014: 0.0
    +2015: 0.0
    +2016: 0.0
    +2017: 0.0
    +2018: 0.0
    +2019: 0.0
    +Valid Range: min = 0 and max = 1
    Out-of-Range Action: error

    ACTC_Income_thd#

    -

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

    -
    -
    -

    ACTC_ChildNum#

    -

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

    -
    +

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

    + +
    +

    ACTC_ChildNum#

    +

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

    +

    Child Tax Credit#

    CTC_c#

    -

    Description: The maximum nonrefundable credit allowed for each child. -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: True Is Inflation Indexed: False -Value Type: float -Known Values: -2013: 1000.0 -2014: 1000.0 -2015: 1000.0 -2016: 1000.0 -2017: 1000.0 -2018: 2000.0 -2019: 2000.0 -2020: 2000.0 -2021: 2000.0 -2022: 2000.0 -2023: 2000.0 -2024: 2000.0 -2025: 2000.0 -2026: 1000.0 -Valid Range: min = 0 and max = 9e+99 +

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

    CTC_c_under6_bonus#

    -

    Description: The maximum amount of child tax credit allowed for each child is increased by this amount for qualifying children under 6 years old. -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: True Is Inflation Indexed: False -Value Type: float -Known Values: -2013: 0.0 -2014: 0.0 -2015: 0.0 -2016: 0.0 -2017: 0.0 -2018: 0.0 -2019: 0.0 -Valid Range: min = 0 and max = 9e+99 +

    Description: The maximum amount of child tax credit allowed for each child is increased by this amount for qualifying children under 6 years old.
    +Has An Effect When Using: PUF data: True CPS data: True
    +Can Be Inflation Indexed: True Is Inflation Indexed: False
    +Value Type: float
    +Known Values:
    +2013: 0.0
    +2014: 0.0
    +2015: 0.0
    +2016: 0.0
    +2017: 0.0
    +2018: 0.0
    +2019: 0.0
    +Valid Range: min = 0 and max = 9e+99
    Out-of-Range Action: error

    CTC_include17#

    -

    Description: If true, children eligible for the child tax credit include those of age 17. -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: False Is Inflation Indexed: False -Value Type: bool -Known Values: -2013: False -2014: False -2015: False -2016: False -2017: False -2018: False -2019: False -Valid Range: min = False and max = True -Out-of-Range Action: error

    -
    -
    -

    CTC_refundable#

    -

    Description: If true, the child tax credit is made fully refundable. -Notes: If true, the Additional Child Tax Credit is not used. -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: False Is Inflation Indexed: False -Value Type: bool -Known Values: -2013: False -2014: False -2015: False -2016: False -2017: False -2018: False -2019: False -Valid Range: min = False and max = True +

    Description: If true, children eligible for the child tax credit include those of age 17.
    +Has An Effect When Using: PUF data: True CPS data: True
    +Can Be Inflation Indexed: False Is Inflation Indexed: False
    +Value Type: bool
    +Known Values:
    +2013: False
    +2014: False
    +2015: False
    +2016: False
    +2017: False
    +2018: False
    +2019: False
    +Valid Range: min = False and max = True
    +Out-of-Range Action: error

    +
    +
    +

    CTC_is_refundable#

    +

    Description: If true, the child tax credit is made fully refundable.
    +Notes: If true, the Additional Child Tax Credit is not used.
    +Has An Effect When Using: PUF data: True CPS data: True
    +Can Be Inflation Indexed: False Is Inflation Indexed: False
    +Value Type: bool
    +Known Values:
    +2013: False
    +2014: False
    +2015: False
    +2016: False
    +2017: False
    +2018: False
    +2019: False
    +Valid Range: min = False and max = True
    Out-of-Range Action: error

    CTC_ps#

    -

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

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

    CTC_prt#

    -

    Description: The amount of the credit starts to decrease at this rate if MAGI is higher than child tax credit phaseout start. -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: False Is Inflation Indexed: False -Value Type: float -Known Values: -2013: 0.05 -2014: 0.05 -2015: 0.05 -2016: 0.05 -2017: 0.05 -2018: 0.05 -2019: 0.05 -Valid Range: min = 0 and max = 1 +

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

    Other Dependent Tax Credit#

    +
    +

    ODC_is_refundable#

    +

    Description: If true, the other dependents tax credit is made fully refundable.
    +Has An Effect When Using: PUF data: True CPS data: True
    +Can Be Inflation Indexed: False Is Inflation Indexed: False
    +Value Type: bool
    +Known Values:
    +2013: False
    +2014: False
    +2015: False
    +2016: False
    +2017: False
    +2018: False
    +2019: False
    +Valid Range: min = False and max = True
    +Out-of-Range Action: error

    +

    ODC_c#

    -

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

    -
    -
    -

    ODC_refundable#

    -

    Description: If true, the other dependent tax credit is made fully refundable. -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: False Is Inflation Indexed: False -Value Type: bool -Known Values: -2013: False -2014: False -2015: False -2016: False -2017: False -2018: False -2019: False -Valid Range: min = False and max = True +

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

    @@ -2298,61 +2360,61 @@

    Itemized Deductions#

    ID_Casualty_frt#

    -

    Description: Taxpayers are eligible to deduct the portion of their gross casualty losses exceeding this fraction of AGI. -Has An Effect When Using: PUF data: True CPS data: False -Can Be Inflation Indexed: False Is Inflation Indexed: False -Value Type: float -Known Values: -2013: 0.1 -2014: 0.1 -2015: 0.1 -2016: 0.1 -2017: 0.1 -2018: 0.1 -2019: 0.1 -Valid Range: min = 0 and max = 1 +

    Description: Taxpayers are eligible to deduct the portion of their gross casualty losses exceeding this fraction of AGI.
    +Has An Effect When Using: PUF data: True CPS data: False
    +Can Be Inflation Indexed: False Is Inflation Indexed: False
    +Value Type: float
    +Known Values:
    +2013: 0.1
    +2014: 0.1
    +2015: 0.1
    +2016: 0.1
    +2017: 0.1
    +2018: 0.1
    +2019: 0.1
    +Valid Range: min = 0 and max = 1
    Out-of-Range Action: error

    ID_Casualty_hc#

    -

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

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

    ID_Casualty_c#

    -

    Description: The amount of casualty expense deduction is limited to this dollar amount. -Has An Effect When Using: PUF data: True CPS data: False -Can Be Inflation Indexed: True Is Inflation Indexed: True -Value Type: float -Known Values: -for: [single, mjoint, mseparate, headhh, widow] -2013: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2014: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2015: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2016: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2017: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2018: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2019: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -Valid Range: min = 0 and max = 9e+99 +

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

    @@ -2360,55 +2422,55 @@

    ID_Casualty_cCeiling On The Amount Of Itemized Deductions Allowed#

    ID_c#

    -

    Description: The amount of itemized deductions is limited to this dollar amount. -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: True Is Inflation Indexed: True -Value Type: float -Known Values: -for: [single, mjoint, mseparate, headhh, widow] -2013: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2014: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2015: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2016: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2017: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2018: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2019: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -Valid Range: min = 0 and max = 9e+99 +

    Description: The amount of itemized deductions is limited to this dollar amount.
    +Has An Effect When Using: PUF data: True CPS data: True
    +Can Be Inflation Indexed: True Is Inflation Indexed: True
    +Value Type: float
    +Known Values:
    +for: [single, mjoint, mseparate, headhh, widow]
    +2013: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
    +2014: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
    +2015: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
    +2016: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
    +2017: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
    +2018: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
    +2019: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
    +Valid Range: min = 0 and max = 9e+99
    Out-of-Range Action: error

    ID_AmountCap_rt#

    -

    Description: The gross allowable amount of specified itemized deductions is capped at this percent of AGI. -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: False Is Inflation Indexed: False -Value Type: float -Known Values: -2013: 9e+99 -2014: 9e+99 -2015: 9e+99 -2016: 9e+99 -2017: 9e+99 -2018: 9e+99 -2019: 9e+99 -Valid Range: min = 0 and max = 9e+99 +

    Description: The gross allowable amount of specified itemized deductions is capped at this percent of AGI.
    +Has An Effect When Using: PUF data: True CPS data: True
    +Can Be Inflation Indexed: False Is Inflation Indexed: False
    +Value Type: float
    +Known Values:
    +2013: 9e+99
    +2014: 9e+99
    +2015: 9e+99
    +2016: 9e+99
    +2017: 9e+99
    +2018: 9e+99
    +2019: 9e+99
    +Valid Range: min = 0 and max = 9e+99
    Out-of-Range Action: error

    ID_AmountCap_Switch#

    -

    Description: The cap on itemized deduction benefits applies to the benefits derived from the itemized deductions specified with this parameter. -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: False Is Inflation Indexed: False -Value Type: bool -Known Values: -for: [med, sltx, retx, cas, misc, int, char] -2013: [True, True, True, True, True, True, True] -2014: [True, True, True, True, True, True, True] -2015: [True, True, True, True, True, True, True] -2016: [True, True, True, True, True, True, True] -2017: [True, True, True, True, True, True, True] -2018: [True, True, True, True, True, True, True] -2019: [True, True, True, True, True, True, True] -Valid Range: min = False and max = True +

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

    @@ -2416,154 +2478,154 @@

    ID_AmountCap_Sw

    Ceiling On The Benefit Of Itemized Deductions As A Percent Of Deductible Expenses#

    ID_BenefitCap_rt#

    -

    Description: The benefit from specified itemized deductions is capped at this percent of the total deductible expenses. -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: False Is Inflation Indexed: False -Value Type: float -Known Values: -2013: 1.0 -2014: 1.0 -2015: 1.0 -2016: 1.0 -2017: 1.0 -2018: 1.0 -2019: 1.0 -Valid Range: min = 0 and max = 1 +

    Description: The benefit from specified itemized deductions is capped at this percent of the total deductible expenses.
    +Has An Effect When Using: PUF data: True CPS data: True
    +Can Be Inflation Indexed: False Is Inflation Indexed: False
    +Value Type: float
    +Known Values:
    +2013: 1.0
    +2014: 1.0
    +2015: 1.0
    +2016: 1.0
    +2017: 1.0
    +2018: 1.0
    +2019: 1.0
    +Valid Range: min = 0 and max = 1
    Out-of-Range Action: error

    ID_BenefitCap_Switch#

    -

    Description: The cap on itemized deduction benefits applies to the benefits derived from the itemized deductions specified with this parameter. -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: False Is Inflation Indexed: False -Value Type: bool -Known Values: -for: [med, sltx, retx, cas, misc, int, char] -2013: [True, True, True, True, True, True, True] -2014: [True, True, True, True, True, True, True] -2015: [True, True, True, True, True, True, True] -2016: [True, True, True, True, True, True, True] -2017: [True, True, True, True, True, True, True] -2018: [True, True, True, True, True, True, True] -2019: [True, True, True, True, True, True, True] -Valid Range: min = False and max = True +

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

    Charity#

    -
    -

    ID_Charity_crt_all#

    -

    Description: The total deduction for charity is capped at this fraction of AGI. -Notes: When using PUF data, raising this parameter value may produce unexpected results because in PUF data the variables e19800 and e20100 are already capped. -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: False Is Inflation Indexed: False -Value Type: float -Known Values: -2013: 0.5 -2014: 0.5 -2015: 0.5 -2016: 0.5 -2017: 0.5 -2018: 0.6 -2019: 0.6 -2020: 1.0 -2021: 0.6 -2022: 0.6 -2023: 0.6 -2024: 0.6 -2025: 0.6 -2026: 0.5 -Valid Range: min = 0 and max = 1.0 +

    +

    ID_Charity_crt_cash#

    +

    Description: The cash deduction for charity is capped at this fraction of AGI.
    +Notes: When using PUF data, raising this parameter value may produce unexpected results because in PUF data the variables e19800 and e20100 are already capped.
    +Has An Effect When Using: PUF data: True CPS data: True
    +Can Be Inflation Indexed: False Is Inflation Indexed: False
    +Value Type: float
    +Known Values:
    +2013: 0.5
    +2014: 0.5
    +2015: 0.5
    +2016: 0.5
    +2017: 0.5
    +2018: 0.6
    +2019: 0.6
    +2020: 1.0
    +2021: 1.0
    +2022: 0.6
    +2023: 0.6
    +2024: 0.6
    +2025: 0.6
    +2026: 0.5
    +Valid Range: min = 0 and max = 1.0
    Out-of-Range Action: warn

    ID_Charity_crt_noncash#

    -

    Description: The deduction for noncash charity contributions is capped at this fraction of AGI. -Notes: When using PUF data, raising this parameter value may produce unexpected results because in PUF data the variables e19800 and e20100 are already capped. -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: False Is Inflation Indexed: False -Value Type: float -Known Values: -2013: 0.3 -2014: 0.3 -2015: 0.3 -2016: 0.3 -2017: 0.3 -2018: 0.3 -2019: 0.3 -Valid Range: min = 0 and max = 0.3 +

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

    ID_Charity_frt#

    -

    Description: Taxpayers are eligible to deduct the portion of their charitable expense exceeding this fraction of AGI. -Notes: This parameter allows for implementation of Option 52 from https://www.cbo.gov/sites/default/files/cbofiles/attachments/49638-BudgetOptions.pdf. -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: False Is Inflation Indexed: False -Value Type: float -Known Values: -2013: 0.0 -2014: 0.0 -2015: 0.0 -2016: 0.0 -2017: 0.0 -2018: 0.0 -2019: 0.0 -Valid Range: min = 0 and max = 1 +

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

    ID_Charity_hc#

    -

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

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

    ID_Charity_c#

    -

    Description: The amount of charity expense deduction is limited to this dollar amount. -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: True Is Inflation Indexed: True -Value Type: float -Known Values: -for: [single, mjoint, mseparate, headhh, widow] -2013: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2014: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2015: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2016: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2017: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2018: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2019: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -Valid Range: min = 0 and max = 9e+99 +

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

    ID_Charity_f#

    -

    Description: Only charitable giving in excess of this dollar amount is eligible for a deduction. -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: False Is Inflation Indexed: False -Value Type: float -Known Values: -for: [single, mjoint, mseparate, headhh, widow] -2013: [0.0, 0.0, 0.0, 0.0, 0.0] -2014: [0.0, 0.0, 0.0, 0.0, 0.0] -2015: [0.0, 0.0, 0.0, 0.0, 0.0] -2016: [0.0, 0.0, 0.0, 0.0, 0.0] -2017: [0.0, 0.0, 0.0, 0.0, 0.0] -2018: [0.0, 0.0, 0.0, 0.0, 0.0] -2019: [0.0, 0.0, 0.0, 0.0, 0.0] -Valid Range: min = 0 and max = 9e+99 +

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

    @@ -2571,37 +2633,37 @@

    ID_Charity_fInterest Paid#

    ID_InterestPaid_hc#

    -

    Description: This decimal fraction can be applied to limit the amount of interest paid deduction allowed. -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: False Is Inflation Indexed: False -Value Type: float -Known Values: -2013: 0.0 -2014: 0.0 -2015: 0.0 -2016: 0.0 -2017: 0.0 -2018: 0.0 -2019: 0.0 -Valid Range: min = 0 and max = 1 +

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

    ID_InterestPaid_c#

    -

    Description: The amount of interest paid deduction is limited to this dollar amount. -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: True Is Inflation Indexed: True -Value Type: float -Known Values: -for: [single, mjoint, mseparate, headhh, widow] -2013: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2014: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2015: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2016: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2017: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2018: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2019: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -Valid Range: min = 0 and max = 9e+99 +

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

    @@ -2609,76 +2671,76 @@

    ID_InterestPaid

    Itemized Deduction Limitation#

    ID_ps#

    -

    Description: The itemized deductions will be reduced for taxpayers with AGI higher than this level. -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: True Is Inflation Indexed: True -Value Type: float -Known Values: -for: [single, mjoint, mseparate, headhh, widow] -2013: [250000.0, 300000.0, 150000.0, 275000.0, 300000.0] -2014: [254200.0, 305050.0, 152525.0, 279650.0, 305050.0] -2015: [258250.0, 309900.0, 154950.0, 284050.0, 309900.0] -2016: [259400.0, 311300.0, 155650.0, 285350.0, 311300.0] -2017: [261500.0, 313800.0, 156900.0, 287650.0, 313800.0] -2018: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2019: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2020: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2021: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2022: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2023: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2024: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2025: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2026: [302907.0, 363489.0, 181744.0, 333198.0, 363489.0] -Valid Range: min = 0 and max = 9e+99 +

    Description: The itemized deductions will be reduced for taxpayers with AGI higher than this level.
    +Has An Effect When Using: PUF data: True CPS data: True
    +Can Be Inflation Indexed: True Is Inflation Indexed: True
    +Value Type: float
    +Known Values:
    +for: [single, mjoint, mseparate, headhh, widow]
    +2013: [250000.0, 300000.0, 150000.0, 275000.0, 300000.0]
    +2014: [254200.0, 305050.0, 152525.0, 279650.0, 305050.0]
    +2015: [258250.0, 309900.0, 154950.0, 284050.0, 309900.0]
    +2016: [259400.0, 311300.0, 155650.0, 285350.0, 311300.0]
    +2017: [261500.0, 313800.0, 156900.0, 287650.0, 313800.0]
    +2018: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
    +2019: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
    +2020: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
    +2021: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
    +2022: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
    +2023: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
    +2024: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
    +2025: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
    +2026: [342178.0, 410613.0, 205307.0, 376395.0, 410613.0]
    +Valid Range: min = 0 and max = 9e+99
    Out-of-Range Action: error

    ID_prt#

    -

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

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

    ID_crt#

    -

    Description: The phaseout amount is capped at this fraction of the original total deduction. -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: False Is Inflation Indexed: False -Value Type: float -Known Values: -2013: 0.8 -2014: 0.8 -2015: 0.8 -2016: 0.8 -2017: 0.8 -2018: 1.0 -2019: 1.0 -2020: 1.0 -2021: 1.0 -2022: 1.0 -2023: 1.0 -2024: 1.0 -2025: 1.0 -2026: 0.8 -Valid Range: min = 0 and max = 1 +

    Description: The phaseout amount is capped at this fraction of the original total deduction.
    +Has An Effect When Using: PUF data: True CPS data: True
    +Can Be Inflation Indexed: False Is Inflation Indexed: False
    +Value Type: float
    +Known Values:
    +2013: 0.8
    +2014: 0.8
    +2015: 0.8
    +2016: 0.8
    +2017: 0.8
    +2018: 1.0
    +2019: 1.0
    +2020: 1.0
    +2021: 1.0
    +2022: 1.0
    +2023: 1.0
    +2024: 1.0
    +2025: 1.0
    +2026: 0.8
    +Valid Range: min = 0 and max = 1
    Out-of-Range Action: error

    @@ -2686,80 +2748,80 @@

    ID_crtMedical Expenses#

    ID_Medical_frt#

    -

    Description: Taxpayers are eligible to deduct the portion of their medical expenses exceeding this fraction of AGI. -Notes: When using PUF data, lowering this parameter value may produce unexpected results because PUF e17500 variable is zero below the floor. -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: False Is Inflation Indexed: False -Value Type: float -Known Values: -2013: 0.1 -2014: 0.1 -2015: 0.1 -2016: 0.1 -2017: 0.075 -2018: 0.075 -2019: 0.075 -2020: 0.075 -2021: 0.075 -2022: 0.075 -2023: 0.075 -2024: 0.075 -2025: 0.075 -2026: 0.075 -Valid Range: min = 0.075 and max = 0.1 +

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

    ID_Medical_frt_add4aged#

    -

    Description: Elderly taxpayers have this fraction added to the value of the regular floor rate for deductible medical expenses. This fraction was -0.025 from 2013 to 2016, but that was temporary and it changed to zero beginning in 2017. -Notes: When using PUF data, changing this parameter value may produce unexpected results because PUF e17500 variable is zero below the floor. -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: False Is Inflation Indexed: False -Value Type: float -Known Values: -2013: -0.025 -2014: -0.025 -2015: -0.025 -2016: -0.025 -2017: 0.0 -2018: 0.0 -2019: 0.0 -Valid Range: min = -0.025 and max = 0.0 +

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

    ID_Medical_hc#

    -

    Description: This decimal fraction can be applied to limit the amount of medical expense deduction allowed. -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: False Is Inflation Indexed: False -Value Type: float -Known Values: -2013: 0.0 -2014: 0.0 -2015: 0.0 -2016: 0.0 -2017: 0.0 -2018: 0.0 -2019: 0.0 -Valid Range: min = 0 and max = 1 +

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

    ID_Medical_c#

    -

    Description: The amount of medical expense deduction is limited to this dollar amount. -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: True Is Inflation Indexed: True -Value Type: float -Known Values: -for: [single, mjoint, mseparate, headhh, widow] -2013: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2014: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2015: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2016: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2017: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2018: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2019: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -Valid Range: min = 0 and max = 9e+99 +

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

    @@ -2767,62 +2829,62 @@

    ID_Medical_cMiscellaneous#

    ID_Miscellaneous_frt#

    -

    Description: Taxpayers are eligible to deduct the portion of their miscellaneous expense exceeding this fraction of AGI. -Notes: When using PUF data, lowering this parameter value may produce unexpected results because in PUF data the variable e20400 is zero below the floor. -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: False Is Inflation Indexed: False -Value Type: float -Known Values: -2013: 0.02 -2014: 0.02 -2015: 0.02 -2016: 0.02 -2017: 0.02 -2018: 0.02 -2019: 0.02 -Valid Range: min = 0.02 and max = 1 +

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

    ID_Miscellaneous_hc#

    -

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

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

    ID_Miscellaneous_c#

    -

    Description: The amount of miscellaneous expense deduction is limited to this dollar amount. -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: True Is Inflation Indexed: True -Value Type: float -Known Values: -for: [single, mjoint, mseparate, headhh, widow] -2013: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2014: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2015: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2016: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2017: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2018: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2019: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -Valid Range: min = 0 and max = 9e+99 +

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

    @@ -2830,54 +2892,54 @@

    ID_Miscellaneou

    State And Local Income And Sales Taxes#

    ID_StateLocalTax_hc#

    -

    Description: This decimal fraction reduces the state and local income and sales tax deduction. -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: False Is Inflation Indexed: False -Value Type: float -Known Values: -2013: 0.0 -2014: 0.0 -2015: 0.0 -2016: 0.0 -2017: 0.0 -2018: 0.0 -2019: 0.0 -Valid Range: min = 0 and max = 1 +

    Description: This decimal fraction reduces the state and local income and sales tax deduction.
    +Has An Effect When Using: PUF data: True CPS data: True
    +Can Be Inflation Indexed: False Is Inflation Indexed: False
    +Value Type: float
    +Known Values:
    +2013: 0.0
    +2014: 0.0
    +2015: 0.0
    +2016: 0.0
    +2017: 0.0
    +2018: 0.0
    +2019: 0.0
    +Valid Range: min = 0 and max = 1
    Out-of-Range Action: error

    ID_StateLocalTax_crt#

    -

    Description: The total deduction for state and local taxes is capped at this fraction of AGI. -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: False Is Inflation Indexed: False -Value Type: float -Known Values: -2013: 9e+99 -2014: 9e+99 -2015: 9e+99 -2016: 9e+99 -2017: 9e+99 -2018: 9e+99 -2019: 9e+99 -Valid Range: min = 0 and max = 9e+99 +

    Description: The total deduction for state and local taxes is capped at this fraction of AGI.
    +Has An Effect When Using: PUF data: True CPS data: True
    +Can Be Inflation Indexed: False Is Inflation Indexed: False
    +Value Type: float
    +Known Values:
    +2013: 9e+99
    +2014: 9e+99
    +2015: 9e+99
    +2016: 9e+99
    +2017: 9e+99
    +2018: 9e+99
    +2019: 9e+99
    +Valid Range: min = 0 and max = 9e+99
    Out-of-Range Action: error

    ID_StateLocalTax_c#

    -

    Description: The amount of state and local income and sales taxes deduction is limited to this dollar amount. -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: True Is Inflation Indexed: True -Value Type: float -Known Values: -for: [single, mjoint, mseparate, headhh, widow] -2013: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2014: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2015: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2016: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2017: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2018: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2019: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -Valid Range: min = 0 and max = 9e+99 +

    Description: The amount of state and local income and sales taxes deduction is limited to this dollar amount.
    +Has An Effect When Using: PUF data: True CPS data: True
    +Can Be Inflation Indexed: True Is Inflation Indexed: True
    +Value Type: float
    +Known Values:
    +for: [single, mjoint, mseparate, headhh, widow]
    +2013: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
    +2014: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
    +2015: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
    +2016: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
    +2017: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
    +2018: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
    +2019: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
    +Valid Range: min = 0 and max = 9e+99
    Out-of-Range Action: error

    @@ -2885,44 +2947,44 @@

    ID_StateLocalTa

    State And Local Taxes And Real Estate Taxes#

    ID_AllTaxes_hc#

    -

    Description: This decimal fraction reduces all state and local taxes paid eligible to deduct in itemized deduction. -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: False Is Inflation Indexed: False -Value Type: float -Known Values: -2013: 0.0 -2014: 0.0 -2015: 0.0 -2016: 0.0 -2017: 0.0 -2018: 0.0 -2019: 0.0 -Valid Range: min = 0 and max = 1 +

    Description: This decimal fraction reduces all state and local taxes paid eligible to deduct in itemized deduction.
    +Has An Effect When Using: PUF data: True CPS data: True
    +Can Be Inflation Indexed: False Is Inflation Indexed: False
    +Value Type: float
    +Known Values:
    +2013: 0.0
    +2014: 0.0
    +2015: 0.0
    +2016: 0.0
    +2017: 0.0
    +2018: 0.0
    +2019: 0.0
    +Valid Range: min = 0 and max = 1
    Out-of-Range Action: error

    ID_AllTaxes_c#

    -

    Description: The amount of state and local income, sales and real estate tax deductions is limited to this dollar amount. -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: True Is Inflation Indexed: False -Value Type: float -Known Values: -for: [single, mjoint, mseparate, headhh, widow] -2013: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2014: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2015: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2016: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2017: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2018: [10000.0, 10000.0, 5000.0, 10000.0, 10000.0] -2019: [10000.0, 10000.0, 5000.0, 10000.0, 10000.0] -2020: [10000.0, 10000.0, 5000.0, 10000.0, 10000.0] -2021: [10000.0, 10000.0, 5000.0, 10000.0, 10000.0] -2022: [10000.0, 10000.0, 5000.0, 10000.0, 10000.0] -2023: [10000.0, 10000.0, 5000.0, 10000.0, 10000.0] -2024: [10000.0, 10000.0, 5000.0, 10000.0, 10000.0] -2025: [10000.0, 10000.0, 5000.0, 10000.0, 10000.0] -2026: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -Valid Range: min = 0 and max = 9e+99 +

    Description: The amount of state and local income, sales and real estate tax deductions is limited to this dollar amount.
    +Has An Effect When Using: PUF data: True CPS data: True
    +Can Be Inflation Indexed: True Is Inflation Indexed: False
    +Value Type: float
    +Known Values:
    +for: [single, mjoint, mseparate, headhh, widow]
    +2013: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
    +2014: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
    +2015: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
    +2016: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
    +2017: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
    +2018: [10000.0, 10000.0, 5000.0, 10000.0, 10000.0]
    +2019: [10000.0, 10000.0, 5000.0, 10000.0, 10000.0]
    +2020: [10000.0, 10000.0, 5000.0, 10000.0, 10000.0]
    +2021: [10000.0, 10000.0, 5000.0, 10000.0, 10000.0]
    +2022: [10000.0, 10000.0, 5000.0, 10000.0, 10000.0]
    +2023: [10000.0, 10000.0, 5000.0, 10000.0, 10000.0]
    +2024: [10000.0, 10000.0, 5000.0, 10000.0, 10000.0]
    +2025: [10000.0, 10000.0, 5000.0, 10000.0, 10000.0]
    +2026: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
    +Valid Range: min = 0 and max = 9e+99
    Out-of-Range Action: error

    @@ -2930,127 +2992,127 @@

    ID_AllTaxes_cState, Local, And Foreign Real Estate Taxes#

    ID_RealEstate_hc#

    -

    Description: This decimal fraction reduces real estate taxes paid eligible to deduct in itemized deduction. -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: False Is Inflation Indexed: False -Value Type: float -Known Values: -2013: 0.0 -2014: 0.0 -2015: 0.0 -2016: 0.0 -2017: 0.0 -2018: 0.0 -2019: 0.0 -Valid Range: min = 0 and max = 1 +

    Description: This decimal fraction reduces real estate taxes paid eligible to deduct in itemized deduction.
    +Has An Effect When Using: PUF data: True CPS data: True
    +Can Be Inflation Indexed: False Is Inflation Indexed: False
    +Value Type: float
    +Known Values:
    +2013: 0.0
    +2014: 0.0
    +2015: 0.0
    +2016: 0.0
    +2017: 0.0
    +2018: 0.0
    +2019: 0.0
    +Valid Range: min = 0 and max = 1
    Out-of-Range Action: error

    ID_RealEstate_crt#

    -

    Description: The total deduction for all real estate taxes is capped at this fraction of AGI. -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: False Is Inflation Indexed: False -Value Type: float -Known Values: -2013: 9e+99 -2014: 9e+99 -2015: 9e+99 -2016: 9e+99 -2017: 9e+99 -2018: 9e+99 -2019: 9e+99 -Valid Range: min = 0 and max = 9e+99 -Out-of-Range Action: error

    -
    -
    -

    ID_RealEstate_c#

    -

    Description: The amount of real estate taxes deduction is limited to this dollar amount. -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: True Is Inflation Indexed: True -Value Type: float -Known Values: -for: [single, mjoint, mseparate, headhh, widow] -2013: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2014: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2015: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2016: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2017: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2018: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2019: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -Valid Range: min = 0 and max = 9e+99 -Out-of-Range Action: error

    -
    +

    Description: The total deduction for all real estate taxes is capped at this fraction of AGI.
    +Has An Effect When Using: PUF data: True CPS data: True
    +Can Be Inflation Indexed: False Is Inflation Indexed: False
    +Value Type: float
    +Known Values:
    +2013: 9e+99
    +2014: 9e+99
    +2015: 9e+99
    +2016: 9e+99
    +2017: 9e+99
    +2018: 9e+99
    +2019: 9e+99
    +Valid Range: min = 0 and max = 9e+99
    +Out-of-Range Action: error

    + +
    +

    ID_RealEstate_c#

    +

    Description: The amount of real estate taxes deduction is limited to this dollar amount.
    +Has An Effect When Using: PUF data: True CPS data: True
    +Can Be Inflation Indexed: True Is Inflation Indexed: True
    +Value Type: float
    +Known Values:
    +for: [single, mjoint, mseparate, headhh, widow]
    +2013: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
    +2014: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
    +2015: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
    +2016: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
    +2017: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
    +2018: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
    +2019: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
    +Valid Range: min = 0 and max = 9e+99
    +Out-of-Range Action: error

    +

    Surtax On Itemized Deduction Benefits Above An AGI Threshold#

    ID_BenefitSurtax_trt#

    -

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

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

    ID_BenefitSurtax_crt#

    -

    Description: The surtax on specified itemized deductions applies to benefits in excess of this fraction of AGI. In http://www.nber.org/papers/w16921, Feldstein, Feenberg, and MacGuineas propose a credit of 2% of AGI against a 100% tax rate; in their proposal, however, a broader set of tax benefits, including the employer provided health exclusion, would be taxed. -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: False Is Inflation Indexed: False -Value Type: float -Known Values: -2013: 1.0 -2014: 1.0 -2015: 1.0 -2016: 1.0 -2017: 1.0 -2018: 1.0 -2019: 1.0 -Valid Range: min = 0 and max = 1 +

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

    ID_BenefitSurtax_em#

    -

    Description: This amount is subtracted from itemized deduction benefits in the calculation of the itemized deduction benefit surtax. With ID_BenefitSurtax_crt set to 0.0 and ID_BenefitSurtax_trt set to 1.0, this amount serves as a dollar limit on the value of itemized deductions. -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: True Is Inflation Indexed: True -Value Type: float -Known Values: -for: [single, mjoint, mseparate, headhh, widow] -2013: [0.0, 0.0, 0.0, 0.0, 0.0] -2014: [0.0, 0.0, 0.0, 0.0, 0.0] -2015: [0.0, 0.0, 0.0, 0.0, 0.0] -2016: [0.0, 0.0, 0.0, 0.0, 0.0] -2017: [0.0, 0.0, 0.0, 0.0, 0.0] -2018: [0.0, 0.0, 0.0, 0.0, 0.0] -2019: [0.0, 0.0, 0.0, 0.0, 0.0] -Valid Range: min = 0 and max = 9e+99 +

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

    ID_BenefitSurtax_Switch#

    -

    Description: The surtax on itemized deduction benefits applies to the benefits derived from the itemized deductions specified with this parameter. -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: False Is Inflation Indexed: False -Value Type: bool -Known Values: -for: [med, sltx, retx, cas, misc, int, char] -2013: [True, True, True, True, True, True, True] -2014: [True, True, True, True, True, True, True] -2015: [True, True, True, True, True, True, True] -2016: [True, True, True, True, True, True, True] -2017: [True, True, True, True, True, True, True] -2018: [True, True, True, True, True, True, True] -2019: [True, True, True, True, True, True, True] -Valid Range: min = False and max = True +

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

    @@ -3061,124 +3123,138 @@

    Capital Gains And Dividends#

    AMT_CG_rt1#

    -

    Description: Capital gain and qualified dividends (stacked on top of regular income) below threshold 1 are taxed at this rate. -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: False Is Inflation Indexed: False -Value Type: float -Known Values: -2013: 0.0 -2014: 0.0 -2015: 0.0 -2016: 0.0 -2017: 0.0 -2018: 0.0 -2019: 0.0 -Valid Range: min = 0 and max = 1 +

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

    AMT_CG_brk1#

    -

    Description: The gains and dividends, stacked last, of AMT taxable income below this are taxed at AMT capital gain rate 1. -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: True Is Inflation Indexed: True -Value Type: float -Known Values: -for: [single, mjoint, mseparate, headhh, widow] -2013: [36250.0, 72500.0, 36250.0, 48600.0, 72500.0] -2014: [36900.0, 73800.0, 36900.0, 49400.0, 73800.0] -2015: [37450.0, 74900.0, 37450.0, 50200.0, 74900.0] -2016: [37650.0, 75300.0, 37650.0, 50400.0, 75300.0] -2017: [37950.0, 75900.0, 37950.0, 50800.0, 75900.0] -2018: [38600.0, 77200.0, 38600.0, 51700.0, 77200.0] -2019: [39375.0, 78750.0, 39375.0, 52750.0, 78750.0] -Valid Range: min = 0 and max = AMT_CG_brk2 +

    Description: The gains and dividends, stacked last, of AMT taxable income below this are taxed at AMT capital gain rate 1.
    +Has An Effect When Using: PUF data: True CPS data: True
    +Can Be Inflation Indexed: True Is Inflation Indexed: True
    +Value Type: float
    +Known Values:
    +for: [single, mjoint, mseparate, headhh, widow]
    +2013: [36250.0, 72500.0, 36250.0, 48600.0, 72500.0]
    +2014: [36900.0, 73800.0, 36900.0, 49400.0, 73800.0]
    +2015: [37450.0, 74900.0, 37450.0, 50200.0, 74900.0]
    +2016: [37650.0, 75300.0, 37650.0, 50400.0, 75300.0]
    +2017: [37950.0, 75900.0, 37950.0, 50800.0, 75900.0]
    +2018: [38600.0, 77200.0, 38600.0, 51700.0, 77200.0]
    +2019: [39375.0, 78750.0, 39375.0, 52750.0, 78750.0]
    +2020: [40000.0, 80000.0, 40000.0, 53600.0, 80000.0]
    +2021: [40400.0, 80800.0, 40400.0, 54100.0, 80800.0]
    +2022: [41675.0, 83350.0, 41675.0, 55800.0, 83350.0]
    +2023: [44625.0, 89250.0, 44625.0, 59750.0, 89250.0]
    +2024: [47025.0, 94050.0, 47025.0, 63000.0, 94050.0]
    +2025: [48224.14, 96448.28, 48224.14, 64606.5, 96448.28]
    +2026: [49285.07, 98570.14, 49285.07, 66027.84, 98570.14]
    +Valid Range: min = 0 and max = AMT_CG_brk2
    Out-of-Range Action: error

    AMT_CG_rt2#

    -

    Description: Capital gain and qualified dividend (stacked on top of regular income) below threshold 2 and above threshold 1 are taxed at this rate. -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: False Is Inflation Indexed: False -Value Type: float -Known Values: -2013: 0.15 -2014: 0.15 -2015: 0.15 -2016: 0.15 -2017: 0.15 -2018: 0.15 -2019: 0.15 -Valid Range: min = 0 and max = 1 +

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

    AMT_CG_brk2#

    -

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

    Description: The gains and dividends, stacked last, of AMT taxable income below this threshold and above bracket 1 are taxed at AMT capital gain rate 2.
    +Has An Effect When Using: PUF data: True CPS data: True
    +Can Be Inflation Indexed: True Is Inflation Indexed: True
    +Value Type: float
    +Known Values:
    +for: [single, mjoint, mseparate, headhh, widow]
    +2013: [400000.0, 450000.0, 225000.0, 425000.0, 450000.0]
    +2014: [406750.0, 457600.0, 228800.0, 432200.0, 457600.0]
    +2015: [413200.0, 464850.0, 232425.0, 439000.0, 464850.0]
    +2016: [415050.0, 466950.0, 233475.0, 441000.0, 466950.0]
    +2017: [418400.0, 470700.0, 235350.0, 444550.0, 470700.0]
    +2018: [425800.0, 479000.0, 239500.0, 452400.0, 479000.0]
    +2019: [434550.0, 488850.0, 244425.0, 461700.0, 488850.0]
    +2020: [441450.0, 496600.0, 248300.0, 469050.0, 496600.0]
    +2021: [445850.0, 501600.0, 250800.0, 473750.0, 501600.0]
    +2022: [459750.0, 517200.0, 258600.0, 488500.0, 517200.0]
    +2023: [492300.0, 553850.0, 276900.0, 523050.0, 553850.0]
    +2024: [518900.0, 583750.0, 291850.0, 551350.0, 583750.0]
    +2025: [532131.95, 598635.62, 299292.18, 565409.43, 598635.62]
    +2026: [543838.85, 611805.6, 305876.61, 577848.44, 611805.6]
    +Valid Range: min = AMT_CG_brk1 and max = AMT_CG_brk3
    Out-of-Range Action: error

    AMT_CG_rt3#

    -

    Description: The capital gain and qualified dividend (stacked on top of regular income) above threshold 2 and below threshold 3 are taxed at this rate. -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: False Is Inflation Indexed: False -Value Type: float -Known Values: -2013: 0.2 -2014: 0.2 -2015: 0.2 -2016: 0.2 -2017: 0.2 -2018: 0.2 -2019: 0.2 -Valid Range: min = 0 and max = 1 +

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

    AMT_CG_brk3#

    -

    Description: The gains and dividends, stacked last, of AMT taxable income below this and above bracket 2 are taxed at capital gain rate 3; above thisthey are taxed at AMT capital gain rate 4. Default value is essentially infinity. -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: True Is Inflation Indexed: True -Value Type: float -Known Values: -for: [single, mjoint, mseparate, headhh, widow] -2013: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2014: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2015: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2016: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2017: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2018: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2019: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -Valid Range: min = AMT_CG_brk2 and max = 9e+99 +

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

    AMT_CG_rt4#

    -

    Description: The capital gain and dividends (stacked on top of regular income) that are above threshold 3 are taxed at this rate. -Has An Effect When Using: PUF data: True CPS data: False -Can Be Inflation Indexed: False Is Inflation Indexed: False -Value Type: float -Known Values: -2013: 1.0 -2014: 1.0 -2015: 1.0 -2016: 1.0 -2017: 1.0 -2018: 1.0 -2019: 1.0 -Valid Range: min = 0 and max = 1 +

    Description: The capital gain and dividends (stacked on top of regular income) that are above threshold 3 are taxed at this rate.
    +Has An Effect When Using: PUF data: True CPS data: False
    +Can Be Inflation Indexed: False Is Inflation Indexed: False
    +Value Type: float
    +Known Values:
    +2013: 1.0
    +2014: 1.0
    +2015: 1.0
    +2016: 1.0
    +2017: 1.0
    +2018: 1.0
    +2019: 1.0
    +Valid Range: min = 0 and max = 1
    Out-of-Range Action: error

    @@ -3186,141 +3262,157 @@

    AMT_CG_rt4Regular - Long Term Capital Gains And Qualified Dividends#

    Capital_loss_limitation#

    -

    Description: The amount of capital loss deductions is limited to this dollar amount. -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: True Is Inflation Indexed: False -Value Type: float -Known Values: -2013: 3000.0 -2014: 3000.0 -2015: 3000.0 -2016: 3000.0 -2017: 3000.0 -2018: 3000.0 -2019: 3000.0 -Valid Range: min = 0 and max = 9e+99 +

    Description: The amount of capital loss deductions is limited to this dollar amount.
    +Notes: Note that some datasets may limit the usefulness of this parameter. For example the IRS Public Use File (PUF) does not report capital losses in excess of the current law limitation (e.g., $,3000) and therefore setting a higher limit will not affect results.
    +Has An Effect When Using: PUF data: True CPS data: True
    +Can Be Inflation Indexed: True Is Inflation Indexed: False
    +Value Type: float
    +Known Values:
    +for: [single, mjoint, mseparate, headhh, widow]
    +2013: [3000.0, 3000.0, 3000.0, 3000.0, 3000.0]
    +2014: [3000.0, 3000.0, 3000.0, 3000.0, 3000.0]
    +2015: [3000.0, 3000.0, 3000.0, 3000.0, 3000.0]
    +2016: [3000.0, 3000.0, 3000.0, 3000.0, 3000.0]
    +2017: [3000.0, 3000.0, 3000.0, 3000.0, 3000.0]
    +2018: [3000.0, 3000.0, 3000.0, 3000.0, 3000.0]
    +2019: [3000.0, 3000.0, 3000.0, 3000.0, 3000.0]
    +Valid Range: min = 0 and max = 9e+99
    Out-of-Range Action: error

    CG_rt1#

    -

    Description: The capital gain and dividends (stacked on top of regular income) that are below threshold 1 are taxed at this rate. -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: False Is Inflation Indexed: False -Value Type: float -Known Values: -2013: 0.0 -2014: 0.0 -2015: 0.0 -2016: 0.0 -2017: 0.0 -2018: 0.0 -2019: 0.0 -Valid Range: min = 0 and max = 1 +

    Description: The capital gain and dividends (stacked on top of regular income) that are below threshold 1 are taxed at this rate.
    +Has An Effect When Using: PUF data: True CPS data: True
    +Can Be Inflation Indexed: False Is Inflation Indexed: False
    +Value Type: float
    +Known Values:
    +2013: 0.0
    +2014: 0.0
    +2015: 0.0
    +2016: 0.0
    +2017: 0.0
    +2018: 0.0
    +2019: 0.0
    +Valid Range: min = 0 and max = 1
    Out-of-Range Action: error

    CG_brk1#

    -

    Description: The gains and dividends (stacked on top of regular income) below this are taxed at capital gain rate 1. -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: True Is Inflation Indexed: True -Value Type: float -Known Values: -for: [single, mjoint, mseparate, headhh, widow] -2013: [36250.0, 72500.0, 36250.0, 48600.0, 72500.0] -2014: [36900.0, 73800.0, 36900.0, 49400.0, 73800.0] -2015: [37450.0, 74900.0, 37450.0, 50200.0, 74900.0] -2016: [37650.0, 75300.0, 37650.0, 50400.0, 75300.0] -2017: [37950.0, 75900.0, 37950.0, 50800.0, 75900.0] -2018: [38600.0, 77200.0, 38600.0, 51700.0, 77200.0] -2019: [39375.0, 78750.0, 39375.0, 52750.0, 78750.0] -Valid Range: min = 0 and max = CG_brk2 +

    Description: The gains and dividends (stacked on top of regular income) below this are taxed at capital gain rate 1.
    +Has An Effect When Using: PUF data: True CPS data: True
    +Can Be Inflation Indexed: True Is Inflation Indexed: True
    +Value Type: float
    +Known Values:
    +for: [single, mjoint, mseparate, headhh, widow]
    +2013: [36250.0, 72500.0, 36250.0, 48600.0, 72500.0]
    +2014: [36900.0, 73800.0, 36900.0, 49400.0, 73800.0]
    +2015: [37450.0, 74900.0, 37450.0, 50200.0, 74900.0]
    +2016: [37650.0, 75300.0, 37650.0, 50400.0, 75300.0]
    +2017: [37950.0, 75900.0, 37950.0, 50800.0, 75900.0]
    +2018: [38600.0, 77200.0, 38600.0, 51700.0, 77200.0]
    +2019: [39375.0, 78750.0, 39375.0, 52750.0, 78750.0]
    +2020: [40000.0, 80000.0, 40000.0, 53600.0, 80000.0]
    +2021: [40400.0, 80800.0, 40400.0, 54100.0, 80800.0]
    +2022: [41675.0, 83350.0, 41675.0, 55800.0, 83350.0]
    +2023: [44625.0, 89250.0, 44625.0, 59750.0, 89250.0]
    +2024: [47025.0, 94050.0, 47025.0, 63000.0, 94050.0]
    +2025: [48224.14, 96448.28, 48224.14, 64606.5, 96448.28]
    +2026: [49285.07, 98570.14, 49285.07, 66027.84, 98570.14]
    +Valid Range: min = 0 and max = CG_brk2
    Out-of-Range Action: error

    CG_rt2#

    -

    Description: The capital gain and dividends (stacked on top of regular income) that are below threshold 2 and above threshold 1 are taxed at this rate. -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: False Is Inflation Indexed: False -Value Type: float -Known Values: -2013: 0.15 -2014: 0.15 -2015: 0.15 -2016: 0.15 -2017: 0.15 -2018: 0.15 -2019: 0.15 -Valid Range: min = 0 and max = 1 +

    Description: The capital gain and dividends (stacked on top of regular income) that are below threshold 2 and above threshold 1 are taxed at this rate.
    +Has An Effect When Using: PUF data: True CPS data: True
    +Can Be Inflation Indexed: False Is Inflation Indexed: False
    +Value Type: float
    +Known Values:
    +2013: 0.15
    +2014: 0.15
    +2015: 0.15
    +2016: 0.15
    +2017: 0.15
    +2018: 0.15
    +2019: 0.15
    +Valid Range: min = 0 and max = 1
    Out-of-Range Action: error

    CG_brk2#

    -

    Description: The gains and dividends (stacked on top of regular income) below this and above top of bracket 1 are taxed at capital gain rate 2. -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: True Is Inflation Indexed: True -Value Type: float -Known Values: -for: [single, mjoint, mseparate, headhh, widow] -2013: [400000.0, 450000.0, 225000.0, 425000.0, 450000.0] -2014: [406750.0, 457600.0, 228800.0, 432200.0, 457600.0] -2015: [413200.0, 464850.0, 232425.0, 439000.0, 464850.0] -2016: [415050.0, 466950.0, 233475.0, 441000.0, 466950.0] -2017: [418400.0, 470700.0, 235350.0, 444550.0, 470700.0] -2018: [425800.0, 479000.0, 239500.0, 452400.0, 479000.0] -2019: [434550.0, 488850.0, 244425.0, 461700.0, 488850.0] -Valid Range: min = CG_brk1 and max = CG_brk3 +

    Description: The gains and dividends (stacked on top of regular income) below this and above top of bracket 1 are taxed at capital gain rate 2.
    +Has An Effect When Using: PUF data: True CPS data: True
    +Can Be Inflation Indexed: True Is Inflation Indexed: True
    +Value Type: float
    +Known Values:
    +for: [single, mjoint, mseparate, headhh, widow]
    +2013: [400000.0, 450000.0, 225000.0, 425000.0, 450000.0]
    +2014: [406750.0, 457600.0, 228800.0, 432200.0, 457600.0]
    +2015: [413200.0, 464850.0, 232425.0, 439000.0, 464850.0]
    +2016: [415050.0, 466950.0, 233475.0, 441000.0, 466950.0]
    +2017: [418400.0, 470700.0, 235350.0, 444550.0, 470700.0]
    +2018: [425800.0, 479000.0, 239500.0, 452400.0, 479000.0]
    +2019: [434550.0, 488850.0, 244425.0, 461700.0, 488850.0]
    +2020: [441450.0, 496600.0, 248300.0, 469050.0, 496600.0]
    +2021: [445850.0, 501600.0, 250800.0, 473750.0, 501600.0]
    +2022: [459750.0, 517200.0, 258600.0, 488500.0, 517200.0]
    +2023: [492300.0, 553850.0, 276900.0, 523050.0, 553850.0]
    +2024: [518900.0, 583750.0, 291850.0, 551350.0, 583750.0]
    +2025: [532131.95, 598635.62, 299292.18, 565409.43, 598635.62]
    +2026: [543838.85, 611805.6, 305876.61, 577848.44, 611805.6]
    +Valid Range: min = CG_brk1 and max = CG_brk3
    Out-of-Range Action: error

    CG_rt3#

    -

    Description: The capital gain and dividends (stacked on top of regular income) that are above threshold 2 and below threshold 3 are taxed at this rate. -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: False Is Inflation Indexed: False -Value Type: float -Known Values: -2013: 0.2 -2014: 0.2 -2015: 0.2 -2016: 0.2 -2017: 0.2 -2018: 0.2 -2019: 0.2 -Valid Range: min = 0 and max = 1 +

    Description: The capital gain and dividends (stacked on top of regular income) that are above threshold 2 and below threshold 3 are taxed at this rate.
    +Has An Effect When Using: PUF data: True CPS data: True
    +Can Be Inflation Indexed: False Is Inflation Indexed: False
    +Value Type: float
    +Known Values:
    +2013: 0.2
    +2014: 0.2
    +2015: 0.2
    +2016: 0.2
    +2017: 0.2
    +2018: 0.2
    +2019: 0.2
    +Valid Range: min = 0 and max = 1
    Out-of-Range Action: error

    CG_brk3#

    -

    Description: The gains and dividends (stacked on top of regular income) below this and above top of bracket 2 are taxed at the capital gain rate 3; above this they are taxed at capital gain rate 4. Default value is essentially infinity. -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: True Is Inflation Indexed: True -Value Type: float -Known Values: -for: [single, mjoint, mseparate, headhh, widow] -2013: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2014: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2015: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2016: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2017: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2018: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2019: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -Valid Range: min = CG_brk2 and max = 9e+99 +

    Description: The gains and dividends (stacked on top of regular income) below this and above top of bracket 2 are taxed at the capital gain rate 3; above this they are taxed at capital gain rate 4. Default value is essentially infinity.
    +Has An Effect When Using: PUF data: True CPS data: True
    +Can Be Inflation Indexed: True Is Inflation Indexed: True
    +Value Type: float
    +Known Values:
    +for: [single, mjoint, mseparate, headhh, widow]
    +2013: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
    +2014: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
    +2015: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
    +2016: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
    +2017: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
    +2018: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
    +2019: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
    +Valid Range: min = CG_brk2 and max = 9e+99
    Out-of-Range Action: error

    CG_rt4#

    -

    Description: The capital gain and dividends (stacked on top of regular income) that are above threshold 3 are taxed at this rate. -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: False Is Inflation Indexed: False -Value Type: float -Known Values: -2013: 1.0 -2014: 1.0 -2015: 1.0 -2016: 1.0 -2017: 1.0 -2018: 1.0 -2019: 1.0 -Valid Range: min = 0 and max = 1 +

    Description: The capital gain and dividends (stacked on top of regular income) that are above threshold 3 are taxed at this rate.
    +Has An Effect When Using: PUF data: True CPS data: True
    +Can Be Inflation Indexed: False Is Inflation Indexed: False
    +Value Type: float
    +Known Values:
    +2013: 1.0
    +2014: 1.0
    +2015: 1.0
    +2016: 1.0
    +2017: 1.0
    +2018: 1.0
    +2019: 1.0
    +Valid Range: min = 0 and max = 1
    Out-of-Range Action: error

    @@ -3328,53 +3420,53 @@

    CG_rt4Tax All Capital Gains And Dividends The Same As Regular Taxable Income#

    CG_nodiff#

    -

    Description: Specifies whether or not long term capital gains and qualified dividends are taxed like regular taxable income. -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: False Is Inflation Indexed: False -Value Type: bool -Known Values: -2013: False -2014: False -2015: False -2016: False -2017: False -2018: False -2019: False -Valid Range: min = False and max = True +

    Description: Specifies whether or not long term capital gains and qualified dividends are taxed like regular taxable income.
    +Has An Effect When Using: PUF data: True CPS data: True
    +Can Be Inflation Indexed: False Is Inflation Indexed: False
    +Value Type: bool
    +Known Values:
    +2013: False
    +2014: False
    +2015: False
    +2016: False
    +2017: False
    +2018: False
    +2019: False
    +Valid Range: min = False and max = True
    Out-of-Range Action: error

    CG_ec#

    -

    Description: Positive value used only if long term capital gains and qualified dividends taxed no differently than regular taxable income. -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: True Is Inflation Indexed: True -Value Type: float -Known Values: -2013: 0.0 -2014: 0.0 -2015: 0.0 -2016: 0.0 -2017: 0.0 -2018: 0.0 -2019: 0.0 -Valid Range: min = 0 and max = 9e+99 +

    Description: Positive value used only if long term capital gains and qualified dividends taxed no differently than regular taxable income.
    +Has An Effect When Using: PUF data: True CPS data: True
    +Can Be Inflation Indexed: True Is Inflation Indexed: True
    +Value Type: float
    +Known Values:
    +2013: 0.0
    +2014: 0.0
    +2015: 0.0
    +2016: 0.0
    +2017: 0.0
    +2018: 0.0
    +2019: 0.0
    +Valid Range: min = 0 and max = 9e+99
    Out-of-Range Action: error

    CG_reinvest_ec_rt#

    -

    Description: Positive value used only if long term capital gains and qualified dividends taxed no differently than regular taxable income. To limit the exclusion to capital gains and dividends invested within one year, set to statutory exclusion rate times the fraction of capital gains and qualified dividends in excess of the exclusion that are assumed to be reinvested within the year. -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: False Is Inflation Indexed: False -Value Type: float -Known Values: -2013: 0.0 -2014: 0.0 -2015: 0.0 -2016: 0.0 -2017: 0.0 -2018: 0.0 -2019: 0.0 -Valid Range: min = 0 and max = 1 +

    Description: Positive value used only if long term capital gains and qualified dividends taxed no differently than regular taxable income. To limit the exclusion to capital gains and dividends invested within one year, set to statutory exclusion rate times the fraction of capital gains and qualified dividends in excess of the exclusion that are assumed to be reinvested within the year.
    +Has An Effect When Using: PUF data: True CPS data: True
    +Can Be Inflation Indexed: False Is Inflation Indexed: False
    +Value Type: float
    +Known Values:
    +2013: 0.0
    +2014: 0.0
    +2015: 0.0
    +2016: 0.0
    +2017: 0.0
    +2018: 0.0
    +2019: 0.0
    +Valid Range: min = 0 and max = 1
    Out-of-Range Action: error

    @@ -3385,121 +3477,128 @@

    Personal Income#

    AMT_em#

    -

    Description: The amount of AMT taxable income exempted from AMT. -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: True Is Inflation Indexed: True -Value Type: float -Known Values: -for: [single, mjoint, mseparate, headhh, widow] -2013: [51900.0, 80800.0, 40400.0, 51900.0, 80800.0] -2014: [52800.0, 82100.0, 41050.0, 52800.0, 82100.0] -2015: [53600.0, 83400.0, 41700.0, 53600.0, 83400.0] -2016: [53900.0, 83800.0, 41900.0, 53900.0, 83800.0] -2017: [54300.0, 84500.0, 42250.0, 54300.0, 84500.0] -2018: [70300.0, 109400.0, 54700.0, 70300.0, 109400.0] -2019: [71700.0, 111700.0, 55850.0, 71700.0, 111700.0] -2020: [72804.18, 113420.18, 56710.09, 72804.18, 113420.18] -2021: [73335.65, 114248.15, 57124.07, 73335.65, 114248.15] -2022: [74032.34, 115333.51, 57666.75, 74032.34, 115333.51] -2023: [75202.05, 117155.78, 58577.88, 75202.05, 117155.78] -2024: [76653.45, 119416.89, 59708.43, 76653.45, 119416.89] -2025: [78186.52, 121805.23, 60902.6, 78186.52, 121805.23] -2026: [62898.0, 97880.0, 48940.0, 62898.0, 97880.0] -Valid Range: min = 0 and max = 9e+99 +

    Description: The amount of AMT taxable income exempted from AMT.
    +Has An Effect When Using: PUF data: True CPS data: True
    +Can Be Inflation Indexed: True Is Inflation Indexed: True
    +Value Type: float
    +Known Values:
    +for: [single, mjoint, mseparate, headhh, widow]
    +2013: [51900.0, 80800.0, 40400.0, 51900.0, 80800.0]
    +2014: [52800.0, 82100.0, 41050.0, 52800.0, 82100.0]
    +2015: [53600.0, 83400.0, 41700.0, 53600.0, 83400.0]
    +2016: [53900.0, 83800.0, 41900.0, 53900.0, 83800.0]
    +2017: [54300.0, 84500.0, 42250.0, 54300.0, 84500.0]
    +2018: [70300.0, 109400.0, 54700.0, 70300.0, 109400.0]
    +2019: [71700.0, 111700.0, 55850.0, 71700.0, 111700.0]
    +2020: [72900.0, 113400.0, 56700.0, 72900.0, 113400.0]
    +2021: [73600.0, 114600.0, 57300.0, 73600.0, 114600.0]
    +2022: [75900.0, 118100.0, 59050.0, 75900.0, 118100.0]
    +2023: [81300.0, 126500.0, 63250.0, 81300.0, 126500.0]
    +2024: [85700.0, 133300.0, 66650.0, 85700.0, 133300.0]
    +2025: [87885.35, 136699.15, 68349.58, 87885.35, 136699.15]
    +2026: [71053.0, 110570.0, 55285.0, 71053.0, 110570.0]
    +Valid Range: min = 0 and max = 9e+99
    Out-of-Range Action: error

    AMT_prt#

    -

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

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

    AMT_em_ps#

    -

    Description: AMT exemption starts to decrease when AMT taxable income goes beyond this threshold. -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: True Is Inflation Indexed: True -Value Type: float -Known Values: -for: [single, mjoint, mseparate, headhh, widow] -2013: [115400.0, 153900.0, 76950.0, 115400.0, 153900.0] -2014: [117300.0, 156500.0, 78250.0, 117300.0, 156500.0] -2015: [119200.0, 158900.0, 79450.0, 119200.0, 158900.0] -2016: [119700.0, 159700.0, 79850.0, 119700.0, 159700.0] -2017: [120700.0, 160900.0, 80450.0, 120700.0, 160900.0] -2018: [500000.0, 1000000.0, 500000.0, 500000.0, 1000000.0] -2019: [510300.0, 1020600.0, 510300.0, 510300.0, 1020600.0] -2020: [518158.62, 1036317.24, 518158.62, 518158.62, 1036317.24] -2021: [521941.18, 1043882.36, 521941.18, 521941.18, 1043882.36] -2022: [526899.62, 1053799.24, 526899.62, 526899.62, 1053799.24] -2023: [535224.63, 1070449.27, 535224.63, 535224.63, 1070449.27] -2024: [545554.47, 1091108.94, 545554.47, 545554.47, 1091108.94] -2025: [556465.56, 1112931.12, 556465.56, 556465.56, 1112931.12] -2026: [139812.0, 186378.0, 93189.0, 139812.0, 186378.0] -Valid Range: min = 0 and max = 9e+99 +

    Description: AMT exemption starts to decrease when AMT taxable income goes beyond this threshold.
    +Has An Effect When Using: PUF data: True CPS data: True
    +Can Be Inflation Indexed: True Is Inflation Indexed: True
    +Value Type: float
    +Known Values:
    +for: [single, mjoint, mseparate, headhh, widow]
    +2013: [115400.0, 153900.0, 76950.0, 115400.0, 153900.0]
    +2014: [117300.0, 156500.0, 78250.0, 117300.0, 156500.0]
    +2015: [119200.0, 158900.0, 79450.0, 119200.0, 158900.0]
    +2016: [119700.0, 159700.0, 79850.0, 119700.0, 159700.0]
    +2017: [120700.0, 160900.0, 80450.0, 120700.0, 160900.0]
    +2018: [500000.0, 1000000.0, 500000.0, 500000.0, 1000000.0]
    +2019: [510300.0, 1020600.0, 510300.0, 510300.0, 1020600.0]
    +2020: [518400.0, 1036800.0, 518400.0, 518400.0, 1036800.0]
    +2021: [523600.0, 1047200.0, 523600.0, 523600.0, 1047200.0]
    +2022: [539900.0, 1079800.0, 539900.0, 539900.0, 1079800.0]
    +2023: [578150.0, 1156300.0, 578150.0, 578150.0, 1156300.0]
    +2024: [609350.0, 1218700.0, 609350.0, 609350.0, 1218700.0]
    +2025: [624888.43, 1249776.85, 624888.43, 624888.43, 1249776.85]
    +2026: [157938.0, 210541.0, 105270.0, 157938.0, 210541.0]
    +Valid Range: min = 0 and max = 9e+99
    Out-of-Range Action: error

    AMT_rt1#

    -

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

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

    AMT_brk1#

    -

    Description: AMT taxable income below this is subject to AMT rate 1 and above it is subject to AMT rate 1 + the additional AMT rate. -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: True Is Inflation Indexed: True -Value Type: float -Known Values: -2013: 179500.0 -2014: 182500.0 -2015: 185400.0 -2016: 186300.0 -2017: 187800.0 -2018: 191100.0 -2019: 194800.0 -Valid Range: min = 0 and max = 9e+99 +

    Description: AMT taxable income below this is subject to AMT rate 1 and above it is subject to AMT rate 1 + the additional AMT rate.
    +Has An Effect When Using: PUF data: True CPS data: True
    +Can Be Inflation Indexed: True Is Inflation Indexed: True
    +Value Type: float
    +Known Values:
    +2013: 179500.0
    +2014: 182500.0
    +2015: 185400.0
    +2016: 186300.0
    +2017: 187800.0
    +2018: 191100.0
    +2019: 194800.0
    +2020: 197900.0
    +2021: 199900.0
    +2022: 206100.0
    +2023: 220700.0
    +2024: 232600.0
    +2025: 238531.3
    +2026: 243778.99
    +Valid Range: min = 0 and max = 9e+99
    Out-of-Range Action: error

    AMT_rt2#

    -

    Description: The additional tax rate applied to the portion of AMT income above the AMT bracket 1. -Notes: This is the additional tax rate (on top of AMT rate 1) for AMT income above AMT bracket 1. -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: False Is Inflation Indexed: False -Value Type: float -Known Values: -2013: 0.02 -2014: 0.02 -2015: 0.02 -2016: 0.02 -2017: 0.02 -2018: 0.02 -2019: 0.02 -Valid Range: min = 0 and max = 1 +

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

    @@ -3507,625 +3606,608 @@

    AMT_rt2<

    Pass-Through#

    PT_rt1#

    -

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

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

    PT_brk1#

    -

    Description: Income from sole proprietorships, partnerships and S-corporations below this threshold is taxed at tax rate 1. -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: True Is Inflation Indexed: True -Value Type: float -Known Values: -for: [single, mjoint, mseparate, headhh, widow] -2013: [8925.0, 17850.0, 8925.0, 12750.0, 17850.0] -2014: [9075.0, 18150.0, 9075.0, 12950.0, 18150.0] -2015: [9225.0, 18450.0, 9225.0, 13150.0, 18450.0] -2016: [9275.0, 18550.0, 9275.0, 13250.0, 18550.0] -2017: [9325.0, 18650.0, 9325.0, 13350.0, 18650.0] -2018: [9525.0, 19050.0, 9525.0, 13600.0, 19050.0] -2019: [9700.0, 19400.0, 9700.0, 13850.0, 19400.0] -2020: [9849.38, 19698.76, 9849.38, 14063.29, 19698.76] -2021: [9921.28, 19842.56, 9921.28, 14165.95, 19842.56] -2022: [10015.53, 20031.06, 10015.53, 14300.53, 20031.06] -2023: [10173.78, 20347.55, 10173.78, 14526.48, 20347.55] -2024: [10370.13, 20740.26, 10370.13, 14806.84, 20740.26] -2025: [10577.53, 21155.07, 10577.53, 15102.98, 21155.07] -2026: [10802.0, 21603.0, 10802.0, 15464.0, 21603.0] -Valid Range: min = 0 and max = PT_brk2 +

    Description: Income from sole proprietorships, partnerships and S-corporations below this threshold is taxed at tax rate 1.
    +Has An Effect When Using: PUF data: True CPS data: True
    +Can Be Inflation Indexed: True Is Inflation Indexed: True
    +Value Type: float
    +Known Values:
    +for: [single, mjoint, mseparate, headhh, widow]
    +2013: [8925.0, 17850.0, 8925.0, 12750.0, 17850.0]
    +2014: [9075.0, 18150.0, 9075.0, 12950.0, 18150.0]
    +2015: [9225.0, 18450.0, 9225.0, 13150.0, 18450.0]
    +2016: [9275.0, 18550.0, 9275.0, 13250.0, 18550.0]
    +2017: [9325.0, 18650.0, 9325.0, 13350.0, 18650.0]
    +2018: [9525.0, 19050.0, 9525.0, 13600.0, 19050.0]
    +2019: [9700.0, 19400.0, 9700.0, 13850.0, 19400.0]
    +2020: [9875.0, 19750.0, 9875.0, 14100.0, 19750.0]
    +2021: [9950.0, 19900.0, 9950.0, 14200.0, 19900.0]
    +2022: [10275.0, 20550.0, 10275.0, 14650.0, 20550.0]
    +2023: [11000.0, 22000.0, 11000.0, 15700.0, 22000.0]
    +2024: [11600.0, 23200.0, 11600.0, 16550.0, 23200.0]
    +2025: [11895.8, 23791.6, 11895.8, 16972.03, 23791.6]
    +2026: [12202.0, 24404.0, 12202.0, 17469.0, 24404.0]
    +Valid Range: min = 0 and max = PT_brk2
    Out-of-Range Action: error

    PT_rt2#

    -

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

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

    PT_brk2#

    -

    Description: Income from sole proprietorships, partnerships and S-corporations below this threshold and above tax bracket 1 is taxed at tax rate 2. -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: True Is Inflation Indexed: True -Value Type: float -Known Values: -for: [single, mjoint, mseparate, headhh, widow] -2013: [36250.0, 72500.0, 36250.0, 48600.0, 72500.0] -2014: [36900.0, 73800.0, 36900.0, 49400.0, 73800.0] -2015: [37450.0, 74900.0, 37450.0, 50200.0, 74900.0] -2016: [37650.0, 75300.0, 37650.0, 50400.0, 75300.0] -2017: [37950.0, 75900.0, 37950.0, 50800.0, 75900.0] -2018: [38700.0, 77400.0, 38700.0, 51800.0, 77400.0] -2019: [39475.0, 78950.0, 39475.0, 52850.0, 78950.0] -2020: [40082.92, 80165.83, 40082.92, 53663.89, 80165.83] -2021: [40375.53, 80751.04, 40375.53, 54055.64, 80751.04] -2022: [40759.1, 81518.17, 40759.1, 54569.17, 81518.17] -2023: [41403.09, 82806.16, 41403.09, 55431.36, 82806.16] -2024: [42202.17, 84404.32, 42202.17, 56501.19, 84404.32] -2025: [43046.21, 86092.41, 43046.21, 57631.21, 86092.41] -2026: [43959.0, 87918.0, 43959.0, 58844.0, 87918.0] -Valid Range: min = PT_brk1 and max = PT_brk3 +

    Description: Income from sole proprietorships, partnerships and S-corporations below this threshold and above tax bracket 1 is taxed at tax rate 2.
    +Has An Effect When Using: PUF data: True CPS data: True
    +Can Be Inflation Indexed: True Is Inflation Indexed: True
    +Value Type: float
    +Known Values:
    +for: [single, mjoint, mseparate, headhh, widow]
    +2013: [36250.0, 72500.0, 36250.0, 48600.0, 72500.0]
    +2014: [36900.0, 73800.0, 36900.0, 49400.0, 73800.0]
    +2015: [37450.0, 74900.0, 37450.0, 50200.0, 74900.0]
    +2016: [37650.0, 75300.0, 37650.0, 50400.0, 75300.0]
    +2017: [37950.0, 75900.0, 37950.0, 50800.0, 75900.0]
    +2018: [38700.0, 77400.0, 38700.0, 51800.0, 77400.0]
    +2019: [39475.0, 78950.0, 39475.0, 52850.0, 78950.0]
    +2020: [40125.0, 80250.0, 40125.0, 53700.0, 80250.0]
    +2021: [40525.0, 81050.0, 40525.0, 54200.0, 81050.0]
    +2022: [41775.0, 83550.0, 41775.0, 55900.0, 83550.0]
    +2023: [44725.0, 89450.0, 44725.0, 59850.0, 89450.0]
    +2024: [47150.0, 94300.0, 47150.0, 63100.0, 94300.0]
    +2025: [48352.32, 96704.65, 48352.32, 64709.05, 96704.65]
    +2026: [49658.0, 99317.0, 49658.0, 66473.0, 99317.0]
    +Valid Range: min = PT_brk1 and max = PT_brk3
    Out-of-Range Action: error

    PT_rt3#

    -

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

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

    PT_brk3#

    -

    Description: Income from sole proprietorships, partnerships and S-corporations below this threshold and above tax bracket 2 is taxed at tax rate 3. -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: True Is Inflation Indexed: True -Value Type: float -Known Values: -for: [single, mjoint, mseparate, headhh, widow] -2013: [87850.0, 146400.0, 73200.0, 125450.0, 146400.0] -2014: [89350.0, 148850.0, 74425.0, 127550.0, 148850.0] -2015: [90750.0, 151200.0, 75600.0, 129600.0, 151200.0] -2016: [91150.0, 151900.0, 75950.0, 130150.0, 151900.0] -2017: [91900.0, 153100.0, 76550.0, 131200.0, 153100.0] -2018: [82500.0, 165000.0, 82500.0, 82500.0, 165000.0] -2019: [84200.0, 168400.0, 84200.0, 84200.0, 168400.0] -2020: [85496.68, 170993.36, 85496.68, 85496.68, 170993.36] -2021: [86120.81, 172241.61, 86120.81, 86120.81, 172241.61] -2022: [86938.96, 173877.91, 86938.96, 86938.96, 173877.91] -2023: [88312.6, 176625.18, 88312.6, 88312.6, 176625.18] -2024: [90017.03, 180034.05, 90017.03, 90017.03, 180034.05] -2025: [91817.37, 183634.73, 91817.37, 91817.37, 183634.73] -2026: [106452.0, 177343.0, 88671.0, 151975.0, 177343.0] -Valid Range: min = PT_brk2 and max = PT_brk4 +

    Description: Income from sole proprietorships, partnerships and S-corporations below this threshold and above tax bracket 2 is taxed at tax rate 3.
    +Has An Effect When Using: PUF data: True CPS data: True
    +Can Be Inflation Indexed: True Is Inflation Indexed: True
    +Value Type: float
    +Known Values:
    +for: [single, mjoint, mseparate, headhh, widow]
    +2013: [87850.0, 146400.0, 73200.0, 125450.0, 146400.0]
    +2014: [89350.0, 148850.0, 74425.0, 127550.0, 148850.0]
    +2015: [90750.0, 151200.0, 75600.0, 129600.0, 151200.0]
    +2016: [91150.0, 151900.0, 75950.0, 130150.0, 151900.0]
    +2017: [91900.0, 153100.0, 76550.0, 131200.0, 153100.0]
    +2018: [82500.0, 165000.0, 82500.0, 82500.0, 165000.0]
    +2019: [84200.0, 168400.0, 84200.0, 84200.0, 168400.0]
    +2020: [85525.0, 171050.0, 85525.0, 85500.0, 171050.0]
    +2021: [86375.0, 172750.0, 86375.0, 86350.0, 172750.0]
    +2022: [89075.0, 178150.0, 89075.0, 89050.0, 178150.0]
    +2023: [95375.0, 190750.0, 95375.0, 95350.0, 190750.0]
    +2024: [100525.0, 201050.0, 100525.0, 100500.0, 201050.0]
    +2025: [103088.39, 206176.78, 103088.39, 103062.75, 206176.78]
    +2026: [120253.0, 200334.0, 100167.0, 171678.0, 200334.0]
    +Valid Range: min = PT_brk2 and max = PT_brk4
    Out-of-Range Action: error

    PT_rt4#

    -

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

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

    PT_brk4#

    -

    Description: Income from sole proprietorships, partnerships and S-corporations below this threshold and above tax bracket 3 is taxed at tax rate 4. -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: True Is Inflation Indexed: True -Value Type: float -Known Values: -for: [single, mjoint, mseparate, headhh, widow] -2013: [183250.0, 223050.0, 111525.0, 203150.0, 223050.0] -2014: [186350.0, 226850.0, 113425.0, 206600.0, 226850.0] -2015: [189300.0, 230450.0, 115225.0, 209850.0, 230450.0] -2016: [190150.0, 231450.0, 115725.0, 210800.0, 231450.0] -2017: [191650.0, 233350.0, 116675.0, 212500.0, 233350.0] -2018: [157500.0, 315000.0, 157500.0, 157500.0, 315000.0] -2019: [160725.0, 321450.0, 160725.0, 160700.0, 321450.0] -2020: [163200.16, 326400.33, 163200.16, 163174.78, 326400.33] -2021: [164391.52, 328783.05, 164391.52, 164365.96, 328783.05] -2022: [165953.24, 331906.49, 165953.24, 165927.44, 331906.49] -2023: [168575.3, 337150.61, 168575.3, 168549.09, 337150.61] -2024: [171828.8, 343657.62, 171828.8, 171802.09, 343657.62] -2025: [175265.38, 350530.77, 175265.38, 175238.13, 350530.77] -2026: [221997.0, 270300.0, 135150.0, 246148.0, 270300.0] -Valid Range: min = PT_brk3 and max = PT_brk5 +

    Description: Income from sole proprietorships, partnerships and S-corporations below this threshold and above tax bracket 3 is taxed at tax rate 4.
    +Has An Effect When Using: PUF data: True CPS data: True
    +Can Be Inflation Indexed: True Is Inflation Indexed: True
    +Value Type: float
    +Known Values:
    +for: [single, mjoint, mseparate, headhh, widow]
    +2013: [183250.0, 223050.0, 111525.0, 203150.0, 223050.0]
    +2014: [186350.0, 226850.0, 113425.0, 206600.0, 226850.0]
    +2015: [189300.0, 230450.0, 115225.0, 209850.0, 230450.0]
    +2016: [190150.0, 231450.0, 115725.0, 210800.0, 231450.0]
    +2017: [191650.0, 233350.0, 116675.0, 212500.0, 233350.0]
    +2018: [157500.0, 315000.0, 157500.0, 157500.0, 315000.0]
    +2019: [160725.0, 321450.0, 160725.0, 160700.0, 321450.0]
    +2020: [163300.0, 326600.0, 163300.0, 163300.0, 326600.0]
    +2021: [164925.0, 329850.0, 164925.0, 164900.0, 329850.0]
    +2022: [170050.0, 340100.0, 170050.0, 170050.0, 340100.0]
    +2023: [182100.0, 364200.0, 182100.0, 182100.0, 364200.0]
    +2024: [191950.0, 383900.0, 191950.0, 191950.0, 383900.0]
    +2025: [196844.72, 393689.45, 196844.72, 196844.72, 393689.45]
    +2026: [250778.0, 305343.0, 152671.0, 278060.0, 305343.0]
    +Valid Range: min = PT_brk3 and max = PT_brk5
    Out-of-Range Action: error

    PT_rt5#

    -

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

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

    PT_brk5#

    -

    Description: Income from sole proprietorships, partnerships and S-corporations below this threshold and above tax bracket 4 is taxed at tax rate 5. -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: True Is Inflation Indexed: True -Value Type: float -Known Values: -for: [single, mjoint, mseparate, headhh, widow] -2013: [398350.0, 398350.0, 199175.0, 398350.0, 398350.0] -2014: [405100.0, 405100.0, 202550.0, 405100.0, 405100.0] -2015: [411500.0, 411500.0, 205750.0, 411500.0, 411500.0] -2016: [413350.0, 413350.0, 206675.0, 413350.0, 413350.0] -2017: [416700.0, 416700.0, 208350.0, 416700.0, 416700.0] -2018: [200000.0, 400000.0, 200000.0, 200000.0, 400000.0] -2019: [204100.0, 408200.0, 204100.0, 204100.0, 408200.0] -2020: [207243.14, 414486.28, 207243.14, 207243.14, 414486.28] -2021: [208756.01, 417512.03, 208756.01, 208756.01, 417512.03] -2022: [210739.19, 421478.39, 210739.19, 210739.19, 421478.39] -2023: [214068.87, 428137.75, 214068.87, 214068.87, 428137.75] -2024: [218200.4, 436400.81, 218200.4, 218200.4, 436400.81] -2025: [222564.41, 445128.83, 222564.41, 222564.41, 445128.83] -2026: [482682.0, 482682.0, 241341.0, 482682.0, 482682.0] -Valid Range: min = PT_brk4 and max = PT_brk6 +

    Description: Income from sole proprietorships, partnerships and S-corporations below this threshold and above tax bracket 4 is taxed at tax rate 5.
    +Has An Effect When Using: PUF data: True CPS data: True
    +Can Be Inflation Indexed: True Is Inflation Indexed: True
    +Value Type: float
    +Known Values:
    +for: [single, mjoint, mseparate, headhh, widow]
    +2013: [398350.0, 398350.0, 199175.0, 398350.0, 398350.0]
    +2014: [405100.0, 405100.0, 202550.0, 405100.0, 405100.0]
    +2015: [411500.0, 411500.0, 205750.0, 411500.0, 411500.0]
    +2016: [413350.0, 413350.0, 206675.0, 413350.0, 413350.0]
    +2017: [416700.0, 416700.0, 208350.0, 416700.0, 416700.0]
    +2018: [200000.0, 400000.0, 200000.0, 200000.0, 400000.0]
    +2019: [204100.0, 408200.0, 204100.0, 204100.0, 408200.0]
    +2020: [207350.0, 414700.0, 207350.0, 207350.0, 414700.0]
    +2021: [209425.0, 418850.0, 209425.0, 209400.0, 418850.0]
    +2022: [215950.0, 431900.0, 215950.0, 215950.0, 431900.0]
    +2023: [231250.0, 462500.0, 231250.0, 231250.0, 462500.0]
    +2024: [243725.0, 487450.0, 243725.0, 243700.0, 487450.0]
    +2025: [249939.99, 499879.98, 249939.99, 249914.35, 499879.98]
    +2026: [545260.0, 545260.0, 272630.0, 545260.0, 545260.0]
    +Valid Range: min = PT_brk4 and max = PT_brk6
    Out-of-Range Action: error

    PT_rt6#

    -

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

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

    PT_brk6#

    -

    Description: Income from sole proprietorships, partnerships and S-corporations below this threshold and above tax bracket 5 is taxed at tax rate 6. -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: True Is Inflation Indexed: True -Value Type: float -Known Values: -for: [single, mjoint, mseparate, headhh, widow] -2013: [400000.0, 450000.0, 225000.0, 425000.0, 450000.0] -2014: [406750.0, 457600.0, 228800.0, 432200.0, 457600.0] -2015: [413200.0, 464850.0, 232425.0, 439000.0, 464850.0] -2016: [415050.0, 466950.0, 233475.0, 441000.0, 466950.0] -2017: [418400.0, 470700.0, 235350.0, 444550.0, 470700.0] -2018: [500000.0, 600000.0, 300000.0, 500000.0, 600000.0] -2019: [510300.0, 612350.0, 306175.0, 510300.0, 612350.0] -2020: [518158.62, 621780.19, 310890.1, 518158.62, 621780.19] -2021: [521941.18, 626319.19, 313159.6, 521941.18, 626319.19] -2022: [526899.62, 632269.22, 316134.62, 526899.62, 632269.22] -2023: [535224.63, 642259.07, 321129.55, 535224.63, 642259.07] -2024: [545554.47, 654654.67, 327327.35, 545554.47, 654654.67] -2025: [556465.56, 667747.76, 333873.9, 556465.56, 667747.76] -2026: [484651.0, 545233.0, 272616.0, 514942.0, 545233.0] -Valid Range: min = PT_brk5 and max = PT_brk7 +

    Description: Income from sole proprietorships, partnerships and S-corporations below this threshold and above tax bracket 5 is taxed at tax rate 6.
    +Has An Effect When Using: PUF data: True CPS data: True
    +Can Be Inflation Indexed: True Is Inflation Indexed: True
    +Value Type: float
    +Known Values:
    +for: [single, mjoint, mseparate, headhh, widow]
    +2013: [400000.0, 450000.0, 225000.0, 425000.0, 450000.0]
    +2014: [406750.0, 457600.0, 228800.0, 432200.0, 457600.0]
    +2015: [413200.0, 464850.0, 232425.0, 439000.0, 464850.0]
    +2016: [415050.0, 466950.0, 233475.0, 441000.0, 466950.0]
    +2017: [418400.0, 470700.0, 235350.0, 444550.0, 470700.0]
    +2018: [500000.0, 600000.0, 300000.0, 500000.0, 600000.0]
    +2019: [510300.0, 612350.0, 306175.0, 510300.0, 612350.0]
    +2020: [518400.0, 622050.0, 311025.0, 518400.0, 622050.0]
    +2021: [523600.0, 628300.0, 314150.0, 523600.0, 628300.0]
    +2022: [539900.0, 647850.0, 323925.0, 539900.0, 647850.0]
    +2023: [578125.0, 693750.0, 578125.0, 578100.0, 693750.0]
    +2024: [609350.0, 731200.0, 365600.0, 609350.0, 731200.0]
    +2025: [624888.43, 749845.6, 374922.8, 624888.43, 749845.6]
    +2026: [547484.0, 615920.0, 307960.0, 581702.0, 615920.0]
    +Valid Range: min = PT_brk5 and max = PT_brk7
    Out-of-Range Action: error

    PT_rt7#

    -

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

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

    PT_brk7#

    -

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

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

    PT_rt8#

    -

    Description: The extra tax rate, applied to the portion of income from sole proprietorships, partnerships and S-corporations above the tax bracket 7. -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: False Is Inflation Indexed: False -Value Type: float -Known Values: -2013: 1.0 -2014: 1.0 -2015: 1.0 -2016: 1.0 -2017: 1.0 -2018: 1.0 -2019: 1.0 -Valid Range: min = 0 and max = 1 +

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

    PT_EligibleRate_active#

    -

    Description: Eligibility rate of active business income for separate pass-through rates. -Notes: Active business income defined as e00900 + e26270 -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: False Is Inflation Indexed: False -Value Type: float -Known Values: -2013: 1.0 -2014: 1.0 -2015: 1.0 -2016: 1.0 -2017: 1.0 -2018: 1.0 -2019: 1.0 -Valid Range: min = 0 and max = 1 +

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

    PT_EligibleRate_passive#

    -

    Description: Eligibility rate of passive business income for mseparate pass-through rates. -Notes: Passive business income defined as e02000 - e26270 -Has An Effect When Using: PUF data: True CPS data: False -Can Be Inflation Indexed: False Is Inflation Indexed: False -Value Type: float -Known Values: -2013: 0.0 -2014: 0.0 -2015: 0.0 -2016: 0.0 -2017: 0.0 -2018: 0.0 -2019: 0.0 -Valid Range: min = 0 and max = 1 +

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

    PT_wages_active_income#

    -

    Description: Whether active business income eligibility base for PT schedule for includes wages. -Notes: Only applies if active business income is positive -Has An Effect When Using: PUF data: False CPS data: False -Can Be Inflation Indexed: False Is Inflation Indexed: False -Value Type: bool -Known Values: -2013: False -2014: False -2015: False -2016: False -2017: False -2018: False -2019: False -Valid Range: min = False and max = True -Out-of-Range Action: error

    -
    -
    -

    PT_top_stacking#

    -

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

    -
    -
    -

    PT_qbid_rt#

    -

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

    +

    Description: Whether active business income eligibility base for PT schedule for includes wages.
    +Notes: Only applies if active business income is positive
    +Has An Effect When Using: PUF data: False CPS data: False
    +Can Be Inflation Indexed: False Is Inflation Indexed: False
    +Value Type: bool
    +Known Values:
    +2013: False
    +2014: False
    +2015: False
    +2016: False
    +2017: False
    +2018: False
    +2019: False
    +Valid Range: min = False and max = True
    +Out-of-Range Action: error

    +
    +
    +

    PT_top_stacking#

    +

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

    +
    +
    +

    PT_qbid_rt#

    +

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

    PT_qbid_taxinc_thd#

    -

    Description: Pre-QBID taxable income above this lower threshold implies the QBID amount begins to be limited. -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: True Is Inflation Indexed: True -Value Type: float -Known Values: -for: [single, mjoint, mseparate, headhh, widow] -2013: [0.0, 0.0, 0.0, 0.0, 0.0] -2014: [0.0, 0.0, 0.0, 0.0, 0.0] -2015: [0.0, 0.0, 0.0, 0.0, 0.0] -2016: [0.0, 0.0, 0.0, 0.0, 0.0] -2017: [0.0, 0.0, 0.0, 0.0, 0.0] -2018: [157500.0, 315000.0, 157500.0, 157500.0, 315000.0] -2019: [160700.0, 321400.0, 160725.0, 160700.0, 321400.0] -2020: [163174.78, 326349.56, 163200.16, 163174.78, 326349.56] -2021: [164365.96, 328731.91, 164391.52, 164365.96, 328731.91] -2022: [165927.44, 331854.86, 165953.24, 165927.44, 331854.86] -2023: [168549.09, 337098.17, 168575.3, 168549.09, 337098.17] -2024: [171802.09, 343604.16, 171828.8, 171802.09, 343604.16] -2025: [175238.13, 350476.24, 175265.38, 175238.13, 350476.24] -2026: [0.0, 0.0, 0.0, 0.0, 0.0] -Valid Range: min = 0 and max = 9e+99 +

    Description: Pre-QBID taxable income above this lower threshold implies the QBID amount begins to be limited.
    +Has An Effect When Using: PUF data: True CPS data: True
    +Can Be Inflation Indexed: True Is Inflation Indexed: True
    +Value Type: float
    +Known Values:
    +for: [single, mjoint, mseparate, headhh, widow]
    +2013: [0.0, 0.0, 0.0, 0.0, 0.0]
    +2014: [0.0, 0.0, 0.0, 0.0, 0.0]
    +2015: [0.0, 0.0, 0.0, 0.0, 0.0]
    +2016: [0.0, 0.0, 0.0, 0.0, 0.0]
    +2017: [0.0, 0.0, 0.0, 0.0, 0.0]
    +2018: [157500.0, 315000.0, 157500.0, 157500.0, 315000.0]
    +2019: [160700.0, 321400.0, 160725.0, 160700.0, 321400.0]
    +2020: [163300.0, 326600.0, 163300.0, 163300.0, 326600.0]
    +2021: [164900.0, 329800.0, 164900.0, 164900.0, 329800.0]
    +2022: [170050.0, 340100.0, 170050.0, 170050.0, 340100.0]
    +2023: [182100.0, 364200.0, 182100.0, 182100.0, 182100.0]
    +2024: [191950.0, 383900.0, 191950.0, 191950.0, 191950.0]
    +2025: [196844.72, 393689.45, 196844.72, 196844.72, 196844.72]
    +2026: [0.0, 0.0, 0.0, 0.0, 0.0]
    +Valid Range: min = 0 and max = 9e+99
    Out-of-Range Action: error

    PT_qbid_taxinc_gap#

    -

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

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

    PT_qbid_w2_wages_rt#

    -

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

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

    PT_qbid_alt_w2_wages_rt#

    -

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

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

    PT_qbid_alt_property_rt#

    -

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

    -
    -
    -

    PT_qbid_limit_switch#

    -

    Description: A value of True imposes wage/capital limitations. Note that neither the PUF nor CPS have data on wage expenses or capital income, and therefore all taxpayers are fully subject to the QBID limitations. A value of False assumes sufficient wage and capital income to avoid QBID limitations. -Has An Effect When Using: PUF data: False CPS data: False -Can Be Inflation Indexed: False Is Inflation Indexed: False -Value Type: bool -Known Values: -2013: True -2014: True -2015: True -2016: True -2017: True -2018: True -2019: True -Valid Range: min = False and max = True +

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

    PT_qbid_ps#

    -

    Description: QBID begins to decrease when pre-QBID taxable income is above this level. -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: True Is Inflation Indexed: True -Value Type: float -Known Values: -for: [single, mjoint, mseparate, headhh, widow] -2013: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2014: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2015: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2016: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2017: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2018: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2019: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -Valid Range: min = 0 and max = 9e+99 +

    Description: QBID begins to decrease when pre-QBID taxable income is above this level.
    +Has An Effect When Using: PUF data: True CPS data: True
    +Can Be Inflation Indexed: True Is Inflation Indexed: True
    +Value Type: float
    +Known Values:
    +for: [single, mjoint, mseparate, headhh, widow]
    +2013: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
    +2014: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
    +2015: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
    +2016: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
    +2017: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
    +2018: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
    +2019: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
    +Valid Range: min = 0 and max = 9e+99
    Out-of-Range Action: error

    PT_qbid_prt#

    -

    Description: QBID will decrease at this rate for each dollar of taxable income exceeding QBID phaseout start. -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: False Is Inflation Indexed: False -Value Type: float -Known Values: -2013: 0.0 -2014: 0.0 -2015: 0.0 -2016: 0.0 -2017: 0.0 -2018: 0.0 -2019: 0.0 -Valid Range: min = 0 and max = 9e+99 +

    Description: QBID will decrease at this rate for each dollar of taxable income exceeding QBID phaseout start.
    +Has An Effect When Using: PUF data: True CPS data: True
    +Can Be Inflation Indexed: False Is Inflation Indexed: False
    +Value Type: float
    +Known Values:
    +2013: 0.0
    +2014: 0.0
    +2015: 0.0
    +2016: 0.0
    +2017: 0.0
    +2018: 0.0
    +2019: 0.0
    +Valid Range: min = 0 and max = 9e+99
    Out-of-Range Action: error

    @@ -4133,355 +4215,355 @@

    PT_qbid_prtRegular: Non-AMT, Non-Pass-Through#

    II_rt1#

    -

    Description: The lowest tax rate, applied to the portion of taxable income below tax bracket 1. -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: False Is Inflation Indexed: False -Value Type: float -Known Values: -2013: 0.1 -2014: 0.1 -2015: 0.1 -2016: 0.1 -2017: 0.1 -2018: 0.1 -2019: 0.1 -2020: 0.1 -2021: 0.1 -2022: 0.1 -2023: 0.1 -2024: 0.1 -2025: 0.1 -2026: 0.1 -Valid Range: min = 0 and max = 1 +

    Description: The lowest tax rate, applied to the portion of taxable income below tax bracket 1.
    +Has An Effect When Using: PUF data: True CPS data: True
    +Can Be Inflation Indexed: False Is Inflation Indexed: False
    +Value Type: float
    +Known Values:
    +2013: 0.1
    +2014: 0.1
    +2015: 0.1
    +2016: 0.1
    +2017: 0.1
    +2018: 0.1
    +2019: 0.1
    +2020: 0.1
    +2021: 0.1
    +2022: 0.1
    +2023: 0.1
    +2024: 0.1
    +2025: 0.1
    +2026: 0.1
    +Valid Range: min = 0 and max = 1
    Out-of-Range Action: error

    II_brk1#

    -

    Description: Taxable income below this threshold is taxed at tax rate 1. -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: True Is Inflation Indexed: True -Value Type: float -Known Values: -for: [single, mjoint, mseparate, headhh, widow] -2013: [8925.0, 17850.0, 8925.0, 12750.0, 17850.0] -2014: [9075.0, 18150.0, 9075.0, 12950.0, 18150.0] -2015: [9225.0, 18450.0, 9225.0, 13150.0, 18450.0] -2016: [9275.0, 18550.0, 9275.0, 13250.0, 18550.0] -2017: [9325.0, 18650.0, 9325.0, 13350.0, 18650.0] -2018: [9525.0, 19050.0, 9525.0, 13600.0, 19050.0] -2019: [9700.0, 19400.0, 9700.0, 13850.0, 19400.0] -2020: [9849.38, 19698.76, 9849.38, 14063.29, 19698.76] -2021: [9921.28, 19842.56, 9921.28, 14165.95, 19842.56] -2022: [10015.53, 20031.06, 10015.53, 14300.53, 20031.06] -2023: [10173.78, 20347.55, 10173.78, 14526.48, 20347.55] -2024: [10370.13, 20740.26, 10370.13, 14806.84, 20740.26] -2025: [10577.53, 21155.07, 10577.53, 15102.98, 21155.07] -2026: [10802.0, 21603.0, 10802.0, 15464.0, 21603.0] -Valid Range: min = 0 and max = II_brk2 +

    Description: Taxable income below this threshold is taxed at tax rate 1.
    +Has An Effect When Using: PUF data: True CPS data: True
    +Can Be Inflation Indexed: True Is Inflation Indexed: True
    +Value Type: float
    +Known Values:
    +for: [single, mjoint, mseparate, headhh, widow]
    +2013: [8925.0, 17850.0, 8925.0, 12750.0, 17850.0]
    +2014: [9075.0, 18150.0, 9075.0, 12950.0, 18150.0]
    +2015: [9225.0, 18450.0, 9225.0, 13150.0, 18450.0]
    +2016: [9275.0, 18550.0, 9275.0, 13250.0, 18550.0]
    +2017: [9325.0, 18650.0, 9325.0, 13350.0, 18650.0]
    +2018: [9525.0, 19050.0, 9525.0, 13600.0, 19050.0]
    +2019: [9700.0, 19400.0, 9700.0, 13850.0, 19400.0]
    +2020: [9875.0, 19750.0, 9875.0, 14100.0, 19750.0]
    +2021: [9950.0, 19900.0, 9950.0, 14200.0, 19900.0]
    +2022: [10275.0, 20550.0, 10275.0, 14650.0, 20550.0]
    +2023: [11000.0, 22000.0, 11000.0, 15700.0, 22000.0]
    +2024: [11600.0, 23200.0, 11600.0, 16550.0, 23200.0]
    +2025: [11895.8, 23791.6, 11895.8, 16972.03, 23791.6]
    +2026: [12202.0, 24404.0, 12202.0, 17469.0, 24404.0]
    +Valid Range: min = 0 and max = II_brk2
    Out-of-Range Action: error

    II_rt2#

    -

    Description: The second lowest tax rate, applied to the portion of taxable income below tax bracket 2 and above tax bracket 1. -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: False Is Inflation Indexed: False -Value Type: float -Known Values: -2013: 0.15 -2014: 0.15 -2015: 0.15 -2016: 0.15 -2017: 0.15 -2018: 0.12 -2019: 0.12 -2020: 0.12 -2021: 0.12 -2022: 0.12 -2023: 0.12 -2024: 0.12 -2025: 0.12 -2026: 0.15 -Valid Range: min = 0 and max = 1 +

    Description: The second lowest tax rate, applied to the portion of taxable income below tax bracket 2 and above tax bracket 1.
    +Has An Effect When Using: PUF data: True CPS data: True
    +Can Be Inflation Indexed: False Is Inflation Indexed: False
    +Value Type: float
    +Known Values:
    +2013: 0.15
    +2014: 0.15
    +2015: 0.15
    +2016: 0.15
    +2017: 0.15
    +2018: 0.12
    +2019: 0.12
    +2020: 0.12
    +2021: 0.12
    +2022: 0.12
    +2023: 0.12
    +2024: 0.12
    +2025: 0.12
    +2026: 0.15
    +Valid Range: min = 0 and max = 1
    Out-of-Range Action: error

    II_brk2#

    -

    Description: Income below this threshold and above tax bracket 1 is taxed at tax rate 2. -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: True Is Inflation Indexed: True -Value Type: float -Known Values: -for: [single, mjoint, mseparate, headhh, widow] -2013: [36250.0, 72500.0, 36250.0, 48600.0, 72500.0] -2014: [36900.0, 73800.0, 36900.0, 49400.0, 73800.0] -2015: [37450.0, 74900.0, 37450.0, 50200.0, 74900.0] -2016: [37650.0, 75300.0, 37650.0, 50400.0, 75300.0] -2017: [37950.0, 75900.0, 37950.0, 50800.0, 75900.0] -2018: [38700.0, 77400.0, 38700.0, 51800.0, 77400.0] -2019: [39475.0, 78950.0, 39475.0, 52850.0, 78950.0] -2020: [40082.92, 80165.83, 40082.92, 53663.89, 80165.83] -2021: [40375.53, 80751.04, 40375.53, 54055.64, 80751.04] -2022: [40759.1, 81518.17, 40759.1, 54569.17, 81518.17] -2023: [41403.09, 82806.16, 41403.09, 55431.36, 82806.16] -2024: [42202.17, 84404.32, 42202.17, 56501.19, 84404.32] -2025: [43046.21, 86092.41, 43046.21, 57631.21, 86092.41] -2026: [43959.0, 87918.0, 43959.0, 58844.0, 87918.0] -Valid Range: min = II_brk1 and max = II_brk3 +

    Description: Income below this threshold and above tax bracket 1 is taxed at tax rate 2.
    +Has An Effect When Using: PUF data: True CPS data: True
    +Can Be Inflation Indexed: True Is Inflation Indexed: True
    +Value Type: float
    +Known Values:
    +for: [single, mjoint, mseparate, headhh, widow]
    +2013: [36250.0, 72500.0, 36250.0, 48600.0, 72500.0]
    +2014: [36900.0, 73800.0, 36900.0, 49400.0, 73800.0]
    +2015: [37450.0, 74900.0, 37450.0, 50200.0, 74900.0]
    +2016: [37650.0, 75300.0, 37650.0, 50400.0, 75300.0]
    +2017: [37950.0, 75900.0, 37950.0, 50800.0, 75900.0]
    +2018: [38700.0, 77400.0, 38700.0, 51800.0, 77400.0]
    +2019: [39475.0, 78950.0, 39475.0, 52850.0, 78950.0]
    +2020: [40125.0, 80250.0, 40125.0, 53700.0, 80250.0]
    +2021: [40525.0, 81050.0, 40525.0, 54200.0, 81050.0]
    +2022: [41775.0, 83550.0, 41775.0, 55900.0, 83550.0]
    +2023: [44725.0, 89450.0, 44725.0, 59850.0, 89450.0]
    +2024: [47150.0, 94300.0, 47150.0, 63100.0, 94300.0]
    +2025: [48352.32, 96704.65, 48352.32, 64709.05, 96704.65]
    +2026: [49658.0, 99317.0, 49658.0, 66473.0, 99317.0]
    +Valid Range: min = II_brk1 and max = II_brk3
    Out-of-Range Action: error

    II_rt3#

    -

    Description: The third lowest tax rate, applied to the portion of taxable income below tax bracket 3 and above tax bracket 2. -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: False Is Inflation Indexed: False -Value Type: float -Known Values: -2013: 0.25 -2014: 0.25 -2015: 0.25 -2016: 0.25 -2017: 0.25 -2018: 0.22 -2019: 0.22 -2020: 0.22 -2021: 0.22 -2022: 0.22 -2023: 0.22 -2024: 0.22 -2025: 0.22 -2026: 0.25 -Valid Range: min = 0 and max = 1 +

    Description: The third lowest tax rate, applied to the portion of taxable income below tax bracket 3 and above tax bracket 2.
    +Has An Effect When Using: PUF data: True CPS data: True
    +Can Be Inflation Indexed: False Is Inflation Indexed: False
    +Value Type: float
    +Known Values:
    +2013: 0.25
    +2014: 0.25
    +2015: 0.25
    +2016: 0.25
    +2017: 0.25
    +2018: 0.22
    +2019: 0.22
    +2020: 0.22
    +2021: 0.22
    +2022: 0.22
    +2023: 0.22
    +2024: 0.22
    +2025: 0.22
    +2026: 0.25
    +Valid Range: min = 0 and max = 1
    Out-of-Range Action: error

    II_brk3#

    -

    Description: Income below this threshold and above tax bracket 2 is taxed at tax rate 3. -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: True Is Inflation Indexed: True -Value Type: float -Known Values: -for: [single, mjoint, mseparate, headhh, widow] -2013: [87850.0, 146400.0, 73200.0, 125450.0, 146400.0] -2014: [89350.0, 148850.0, 74425.0, 127550.0, 148850.0] -2015: [90750.0, 151200.0, 75600.0, 129600.0, 151200.0] -2016: [91150.0, 151900.0, 75950.0, 130150.0, 151900.0] -2017: [91900.0, 153100.0, 76550.0, 131200.0, 153100.0] -2018: [82500.0, 165000.0, 82500.0, 82500.0, 165000.0] -2019: [84200.0, 168400.0, 84200.0, 84200.0, 168400.0] -2020: [85496.68, 170993.36, 85496.68, 85496.68, 170993.36] -2021: [86120.81, 172241.61, 86120.81, 86120.81, 172241.61] -2022: [86938.96, 173877.91, 86938.96, 86938.96, 173877.91] -2023: [88312.6, 176625.18, 88312.6, 88312.6, 176625.18] -2024: [90017.03, 180034.05, 90017.03, 90017.03, 180034.05] -2025: [91817.37, 183634.73, 91817.37, 91817.37, 183634.73] -2026: [106452.0, 177343.0, 88671.0, 151975.0, 177343.0] -Valid Range: min = II_brk2 and max = II_brk4 +

    Description: Income below this threshold and above tax bracket 2 is taxed at tax rate 3.
    +Has An Effect When Using: PUF data: True CPS data: True
    +Can Be Inflation Indexed: True Is Inflation Indexed: True
    +Value Type: float
    +Known Values:
    +for: [single, mjoint, mseparate, headhh, widow]
    +2013: [87850.0, 146400.0, 73200.0, 125450.0, 146400.0]
    +2014: [89350.0, 148850.0, 74425.0, 127550.0, 148850.0]
    +2015: [90750.0, 151200.0, 75600.0, 129600.0, 151200.0]
    +2016: [91150.0, 151900.0, 75950.0, 130150.0, 151900.0]
    +2017: [91900.0, 153100.0, 76550.0, 131200.0, 153100.0]
    +2018: [82500.0, 165000.0, 82500.0, 82500.0, 165000.0]
    +2019: [84200.0, 168400.0, 84200.0, 84200.0, 168400.0]
    +2020: [85525.0, 171050.0, 85525.0, 85500.0, 171050.0]
    +2021: [86375.0, 172750.0, 86375.0, 86350.0, 172750.0]
    +2022: [89075.0, 178150.0, 89075.0, 89050.0, 178150.0]
    +2023: [95375.0, 190750.0, 95375.0, 95350.0, 190750.0]
    +2024: [100525.0, 201050.0, 100525.0, 100500.0, 201050.0]
    +2025: [103088.39, 206176.78, 103088.39, 103062.75, 206176.78]
    +2026: [120253.0, 200334.0, 100167.0, 171678.0, 200334.0]
    +Valid Range: min = II_brk2 and max = II_brk4
    Out-of-Range Action: error

    II_rt4#

    -

    Description: The tax rate applied to the portion of taxable income below tax bracket 4 and above tax bracket 3. -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: False Is Inflation Indexed: False -Value Type: float -Known Values: -2013: 0.28 -2014: 0.28 -2015: 0.28 -2016: 0.28 -2017: 0.28 -2018: 0.24 -2019: 0.24 -2020: 0.24 -2021: 0.24 -2022: 0.24 -2023: 0.24 -2024: 0.24 -2025: 0.24 -2026: 0.28 -Valid Range: min = 0 and max = 1 +

    Description: The tax rate applied to the portion of taxable income below tax bracket 4 and above tax bracket 3.
    +Has An Effect When Using: PUF data: True CPS data: True
    +Can Be Inflation Indexed: False Is Inflation Indexed: False
    +Value Type: float
    +Known Values:
    +2013: 0.28
    +2014: 0.28
    +2015: 0.28
    +2016: 0.28
    +2017: 0.28
    +2018: 0.24
    +2019: 0.24
    +2020: 0.24
    +2021: 0.24
    +2022: 0.24
    +2023: 0.24
    +2024: 0.24
    +2025: 0.24
    +2026: 0.28
    +Valid Range: min = 0 and max = 1
    Out-of-Range Action: error

    II_brk4#

    -

    Description: Income below this threshold and above tax bracket 3 is taxed at tax rate 4. -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: True Is Inflation Indexed: True -Value Type: float -Known Values: -for: [single, mjoint, mseparate, headhh, widow] -2013: [183250.0, 223050.0, 111525.0, 203150.0, 223050.0] -2014: [186350.0, 226850.0, 113425.0, 206600.0, 226850.0] -2015: [189300.0, 230450.0, 115225.0, 209850.0, 230450.0] -2016: [190150.0, 231450.0, 115725.0, 210800.0, 231450.0] -2017: [191650.0, 233350.0, 116675.0, 212500.0, 233350.0] -2018: [157500.0, 315000.0, 157500.0, 157500.0, 315000.0] -2019: [160725.0, 321450.0, 160725.0, 160700.0, 321450.0] -2020: [163200.16, 326400.33, 163200.16, 163174.78, 326400.33] -2021: [164391.52, 328783.05, 164391.52, 164365.96, 328783.05] -2022: [165953.24, 331906.49, 165953.24, 165927.44, 331906.49] -2023: [168575.3, 337150.61, 168575.3, 168549.09, 337150.61] -2024: [171828.8, 343657.62, 171828.8, 171802.09, 343657.62] -2025: [175265.38, 350530.77, 175265.38, 175238.13, 350530.77] -2026: [221997.0, 270300.0, 135150.0, 246148.0, 270300.0] -Valid Range: min = II_brk3 and max = II_brk5 +

    Description: Income below this threshold and above tax bracket 3 is taxed at tax rate 4.
    +Has An Effect When Using: PUF data: True CPS data: True
    +Can Be Inflation Indexed: True Is Inflation Indexed: True
    +Value Type: float
    +Known Values:
    +for: [single, mjoint, mseparate, headhh, widow]
    +2013: [183250.0, 223050.0, 111525.0, 203150.0, 223050.0]
    +2014: [186350.0, 226850.0, 113425.0, 206600.0, 226850.0]
    +2015: [189300.0, 230450.0, 115225.0, 209850.0, 230450.0]
    +2016: [190150.0, 231450.0, 115725.0, 210800.0, 231450.0]
    +2017: [191650.0, 233350.0, 116675.0, 212500.0, 233350.0]
    +2018: [157500.0, 315000.0, 157500.0, 157500.0, 315000.0]
    +2019: [160725.0, 321450.0, 160725.0, 160700.0, 321450.0]
    +2020: [163300.0, 326600.0, 163300.0, 163300.0, 326600.0]
    +2021: [164925.0, 329850.0, 164925.0, 164900.0, 329850.0]
    +2022: [170050.0, 340100.0, 170050.0, 170050.0, 340100.0]
    +2023: [182100.0, 364200.0, 182100.0, 182100.0, 364200.0]
    +2024: [191950.0, 383900.0, 191950.0, 191950.0, 383900.0]
    +2025: [196844.72, 393689.45, 196844.72, 196844.72, 393689.45]
    +2026: [250778.0, 305343.0, 152671.0, 278060.0, 305343.0]
    +Valid Range: min = II_brk3 and max = II_brk5
    Out-of-Range Action: error

    II_rt5#

    -

    Description: The third highest tax rate, applied to the portion of taxable income below tax bracket 5 and above tax bracket 4. -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: False Is Inflation Indexed: False -Value Type: float -Known Values: -2013: 0.33 -2014: 0.33 -2015: 0.33 -2016: 0.33 -2017: 0.33 -2018: 0.32 -2019: 0.32 -2020: 0.32 -2021: 0.32 -2022: 0.32 -2023: 0.32 -2024: 0.32 -2025: 0.32 -2026: 0.33 -Valid Range: min = 0 and max = 1 +

    Description: The third highest tax rate, applied to the portion of taxable income below tax bracket 5 and above tax bracket 4.
    +Has An Effect When Using: PUF data: True CPS data: True
    +Can Be Inflation Indexed: False Is Inflation Indexed: False
    +Value Type: float
    +Known Values:
    +2013: 0.33
    +2014: 0.33
    +2015: 0.33
    +2016: 0.33
    +2017: 0.33
    +2018: 0.32
    +2019: 0.32
    +2020: 0.32
    +2021: 0.32
    +2022: 0.32
    +2023: 0.32
    +2024: 0.32
    +2025: 0.32
    +2026: 0.33
    +Valid Range: min = 0 and max = 1
    Out-of-Range Action: error

    II_brk5#

    -

    Description: Income below this threshold and above tax bracket 4 is taxed at tax rate 5. -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: True Is Inflation Indexed: True -Value Type: float -Known Values: -for: [single, mjoint, mseparate, headhh, widow] -2013: [398350.0, 398350.0, 199175.0, 398350.0, 398350.0] -2014: [405100.0, 405100.0, 202550.0, 405100.0, 405100.0] -2015: [411500.0, 411500.0, 205750.0, 411500.0, 411500.0] -2016: [413350.0, 413350.0, 206675.0, 413350.0, 413350.0] -2017: [416700.0, 416700.0, 208350.0, 416700.0, 416700.0] -2018: [200000.0, 400000.0, 200000.0, 200000.0, 400000.0] -2019: [204100.0, 408200.0, 204100.0, 204100.0, 408200.0] -2020: [207243.14, 414486.28, 207243.14, 207243.14, 414486.28] -2021: [208756.01, 417512.03, 208756.01, 208756.01, 417512.03] -2022: [210739.19, 421478.39, 210739.19, 210739.19, 421478.39] -2023: [214068.87, 428137.75, 214068.87, 214068.87, 428137.75] -2024: [218200.4, 436400.81, 218200.4, 218200.4, 436400.81] -2025: [222564.41, 445128.83, 222564.41, 222564.41, 445128.83] -2026: [482682.0, 482682.0, 241341.0, 482682.0, 482682.0] -Valid Range: min = II_brk4 and max = II_brk6 +

    Description: Income below this threshold and above tax bracket 4 is taxed at tax rate 5.
    +Has An Effect When Using: PUF data: True CPS data: True
    +Can Be Inflation Indexed: True Is Inflation Indexed: True
    +Value Type: float
    +Known Values:
    +for: [single, mjoint, mseparate, headhh, widow]
    +2013: [398350.0, 398350.0, 199175.0, 398350.0, 398350.0]
    +2014: [405100.0, 405100.0, 202550.0, 405100.0, 405100.0]
    +2015: [411500.0, 411500.0, 205750.0, 411500.0, 411500.0]
    +2016: [413350.0, 413350.0, 206675.0, 413350.0, 413350.0]
    +2017: [416700.0, 416700.0, 208350.0, 416700.0, 416700.0]
    +2018: [200000.0, 400000.0, 200000.0, 200000.0, 400000.0]
    +2019: [204100.0, 408200.0, 204100.0, 204100.0, 408200.0]
    +2020: [207350.0, 414700.0, 207350.0, 207350.0, 414700.0]
    +2021: [209425.0, 418850.0, 209425.0, 209400.0, 418850.0]
    +2022: [215950.0, 431900.0, 215950.0, 215950.0, 431900.0]
    +2023: [231250.0, 462500.0, 231250.0, 231250.0, 462500.0]
    +2024: [243725.0, 487450.0, 243725.0, 243700.0, 487450.0]
    +2025: [249939.99, 499879.98, 249939.99, 249914.35, 499879.98]
    +2026: [545260.0, 545260.0, 272630.0, 545260.0, 545260.0]
    +Valid Range: min = II_brk4 and max = II_brk6
    Out-of-Range Action: error

    II_rt6#

    -

    Description: The second higher tax rate, applied to the portion of taxable income below tax bracket 6 and above tax bracket 5. -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: False Is Inflation Indexed: False -Value Type: float -Known Values: -2013: 0.35 -2014: 0.35 -2015: 0.35 -2016: 0.35 -2017: 0.35 -2018: 0.35 -2019: 0.35 -2020: 0.35 -2021: 0.35 -2022: 0.35 -2023: 0.35 -2024: 0.35 -2025: 0.35 -2026: 0.35 -Valid Range: min = 0 and max = 1 +

    Description: The second higher tax rate, applied to the portion of taxable income below tax bracket 6 and above tax bracket 5.
    +Has An Effect When Using: PUF data: True CPS data: True
    +Can Be Inflation Indexed: False Is Inflation Indexed: False
    +Value Type: float
    +Known Values:
    +2013: 0.35
    +2014: 0.35
    +2015: 0.35
    +2016: 0.35
    +2017: 0.35
    +2018: 0.35
    +2019: 0.35
    +2020: 0.35
    +2021: 0.35
    +2022: 0.35
    +2023: 0.35
    +2024: 0.35
    +2025: 0.35
    +2026: 0.35
    +Valid Range: min = 0 and max = 1
    Out-of-Range Action: error

    II_brk6#

    -

    Description: Income below this threshold and above tax bracket 5 is taxed at tax rate 6. -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: True Is Inflation Indexed: True -Value Type: float -Known Values: -for: [single, mjoint, mseparate, headhh, widow] -2013: [400000.0, 450000.0, 225000.0, 425000.0, 450000.0] -2014: [406750.0, 457600.0, 228800.0, 432200.0, 457600.0] -2015: [413200.0, 464850.0, 232425.0, 439000.0, 464850.0] -2016: [415050.0, 466950.0, 233475.0, 441000.0, 466950.0] -2017: [418400.0, 470700.0, 235350.0, 444550.0, 470700.0] -2018: [500000.0, 600000.0, 300000.0, 500000.0, 600000.0] -2019: [510300.0, 612350.0, 306175.0, 510300.0, 612350.0] -2020: [518158.62, 621780.19, 310890.1, 518158.62, 621780.19] -2021: [521941.18, 626319.19, 313159.6, 521941.18, 626319.19] -2022: [526899.62, 632269.22, 316134.62, 526899.62, 632269.22] -2023: [535224.63, 642259.07, 321129.55, 535224.63, 642259.07] -2024: [545554.47, 654654.67, 327327.35, 545554.47, 654654.67] -2025: [556465.56, 667747.76, 333873.9, 556465.56, 667747.76] -2026: [484651.0, 545233.0, 272616.0, 514942.0, 545233.0] -Valid Range: min = II_brk5 and max = II_brk7 +

    Description: Income below this threshold and above tax bracket 5 is taxed at tax rate 6.
    +Has An Effect When Using: PUF data: True CPS data: True
    +Can Be Inflation Indexed: True Is Inflation Indexed: True
    +Value Type: float
    +Known Values:
    +for: [single, mjoint, mseparate, headhh, widow]
    +2013: [400000.0, 450000.0, 225000.0, 425000.0, 450000.0]
    +2014: [406750.0, 457600.0, 228800.0, 432200.0, 457600.0]
    +2015: [413200.0, 464850.0, 232425.0, 439000.0, 464850.0]
    +2016: [415050.0, 466950.0, 233475.0, 441000.0, 466950.0]
    +2017: [418400.0, 470700.0, 235350.0, 444550.0, 470700.0]
    +2018: [500000.0, 600000.0, 300000.0, 500000.0, 600000.0]
    +2019: [510300.0, 612350.0, 306175.0, 510300.0, 612350.0]
    +2020: [518400.0, 622050.0, 311025.0, 518400.0, 622050.0]
    +2021: [523600.0, 628300.0, 314150.0, 523600.0, 628300.0]
    +2022: [539900.0, 647850.0, 323925.0, 539900.0, 647850.0]
    +2023: [578125.0, 693750.0, 578125.0, 578100.0, 693750.0]
    +2024: [609350.0, 731200.0, 365600.0, 609350.0, 731200.0]
    +2025: [624888.43, 749845.6, 374922.8, 624888.43, 749845.6]
    +2026: [547484.0, 615920.0, 307960.0, 581702.0, 615920.0]
    +Valid Range: min = II_brk5 and max = II_brk7
    Out-of-Range Action: error

    II_rt7#

    -

    Description: The tax rate applied to the portion of taxable income below tax bracket 7 and above tax bracket 6. -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: False Is Inflation Indexed: False -Value Type: float -Known Values: -2013: 0.396 -2014: 0.396 -2015: 0.396 -2016: 0.396 -2017: 0.396 -2018: 0.37 -2019: 0.37 -2020: 0.37 -2021: 0.37 -2022: 0.37 -2023: 0.37 -2024: 0.37 -2025: 0.37 -2026: 0.396 -Valid Range: min = 0 and max = 1 +

    Description: The tax rate applied to the portion of taxable income below tax bracket 7 and above tax bracket 6.
    +Has An Effect When Using: PUF data: True CPS data: True
    +Can Be Inflation Indexed: False Is Inflation Indexed: False
    +Value Type: float
    +Known Values:
    +2013: 0.396
    +2014: 0.396
    +2015: 0.396
    +2016: 0.396
    +2017: 0.396
    +2018: 0.37
    +2019: 0.37
    +2020: 0.37
    +2021: 0.37
    +2022: 0.37
    +2023: 0.37
    +2024: 0.37
    +2025: 0.37
    +2026: 0.396
    +Valid Range: min = 0 and max = 1
    Out-of-Range Action: error

    II_brk7#

    -

    Description: Income below this threshold and above tax bracket 6 is taxed at tax rate 7; income above this threshold is taxed at tax rate 8. Default value is essentially infinity. -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: True Is Inflation Indexed: True -Value Type: float -Known Values: -for: [single, mjoint, mseparate, headhh, widow] -2013: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2014: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2015: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2016: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2017: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2018: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2019: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -Valid Range: min = II_brk6 and max = 9e+99 +

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

    II_rt8#

    -

    Description: The tax rate applied to the portion of taxable income above tax bracket 7. -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: False Is Inflation Indexed: False -Value Type: float -Known Values: -2013: 1.0 -2014: 1.0 -2015: 1.0 -2016: 1.0 -2017: 1.0 -2018: 1.0 -2019: 1.0 -Valid Range: min = 0 and max = 1 +

    Description: The tax rate applied to the portion of taxable income above tax bracket 7.
    +Has An Effect When Using: PUF data: True CPS data: True
    +Can Be Inflation Indexed: False Is Inflation Indexed: False
    +Value Type: float
    +Known Values:
    +2013: 1.0
    +2014: 1.0
    +2015: 1.0
    +2016: 1.0
    +2017: 1.0
    +2018: 1.0
    +2019: 1.0
    +Valid Range: min = 0 and max = 1
    Out-of-Range Action: error

    @@ -4492,54 +4574,54 @@

    Other Taxes#

    NIIT_thd#

    -

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

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

    NIIT_PT_taxed#

    -

    Description: false ==> partnership and S-corp income excluded from NIIT base; true ==> partnership and S-corp income is in NIIT base. -Has An Effect When Using: PUF data: True CPS data: False -Can Be Inflation Indexed: False Is Inflation Indexed: False -Value Type: bool -Known Values: -2013: False -2014: False -2015: False -2016: False -2017: False -2018: False -2019: False -Valid Range: min = False and max = True +

    Description: false ==> partnership and S-corp income excluded from NIIT base; true ==> partnership and S-corp income is in NIIT base.
    +Has An Effect When Using: PUF data: True CPS data: False
    +Can Be Inflation Indexed: False Is Inflation Indexed: False
    +Value Type: bool
    +Known Values:
    +2013: False
    +2014: False
    +2015: False
    +2016: False
    +2017: False
    +2018: False
    +2019: False
    +Valid Range: min = False and max = True
    Out-of-Range Action: error

    NIIT_rt#

    -

    Description: If modified AGI exceeds NIIT_thd, all net investment income is taxed at this rate. -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: False Is Inflation Indexed: False -Value Type: float -Known Values: -2013: 0.038 -2014: 0.038 -2015: 0.038 -2016: 0.038 -2017: 0.038 -2018: 0.038 -2019: 0.038 -Valid Range: min = 0 and max = 1 +

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

    @@ -4550,211 +4632,246 @@

    Refundable Credits#

    EITC_c#

    -

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

    Description: This is the maximum amount of earned income credit taxpayers are eligible for; it depends on how many kids they have.
    +Has An Effect When Using: PUF data: True CPS data: True
    +Can Be Inflation Indexed: True Is Inflation Indexed: True
    +Value Type: float
    +Known Values:
    +for: [0kids, 1kid, 2kids, 3+kids]
    +2013: [487.0, 3250.0, 5372.0, 6044.0]
    +2014: [496.0, 3305.0, 5460.0, 6143.0]
    +2015: [503.0, 3359.0, 5548.0, 6242.0]
    +2016: [506.0, 3373.0, 5572.0, 6269.0]
    +2017: [510.0, 3400.0, 5616.0, 6318.0]
    +2018: [519.0, 3461.0, 5716.0, 6431.0]
    +2019: [529.0, 3526.0, 5828.0, 6557.0]
    +2020: [538.0, 3584.0, 5920.0, 6660.0]
    +2021: [1502.0, 3618.0, 5980.0, 6728.0]
    +2022: [560.0, 3733.0, 6164.0, 6935.0]
    +2023: [600.0, 3995.0, 6604.0, 7430.0]
    +2024: [632.0, 4213.0, 6960.0, 7830.0]
    +2025: [648.12, 4320.43, 7137.48, 8029.67]
    +2026: [662.38, 4415.48, 7294.5, 8206.32]
    +Valid Range: min = 0 and max = 9e+99
    Out-of-Range Action: error

    EITC_rt#

    -

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

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

    EITC_basic_frac#

    -

    Description: This fraction of EITC_c is always paid as a credit and one minus this fraction is applied to the phasein rate, EITC_rt. This fraction is zero under current law. -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: False Is Inflation Indexed: False -Value Type: float -Known Values: -2013: 0.0 -2014: 0.0 -2015: 0.0 -2016: 0.0 -2017: 0.0 -2018: 0.0 -2019: 0.0 -Valid Range: min = 0.0 and max = 1.0 +

    Description: This fraction of EITC_c is always paid as a credit and one minus this fraction is applied to the phasein rate, EITC_rt. This fraction is zero under current law.
    +Has An Effect When Using: PUF data: True CPS data: True
    +Can Be Inflation Indexed: False Is Inflation Indexed: False
    +Value Type: float
    +Known Values:
    +2013: 0.0
    +2014: 0.0
    +2015: 0.0
    +2016: 0.0
    +2017: 0.0
    +2018: 0.0
    +2019: 0.0
    +Valid Range: min = 0.0 and max = 1.0
    Out-of-Range Action: error

    EITC_prt#

    -

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

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

    EITC_ps#

    -

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

    Description: If AGI is higher than this threshold, the amount of EITC will start to decrease at the phaseout rate.
    +Has An Effect When Using: PUF data: True CPS data: True
    +Can Be Inflation Indexed: True Is Inflation Indexed: True
    +Value Type: float
    +Known Values:
    +for: [0kids, 1kid, 2kids, 3+kids]
    +2013: [7970.0, 17530.0, 17530.0, 17530.0]
    +2014: [8110.0, 17830.0, 17830.0, 17830.0]
    +2015: [8250.0, 18150.0, 18150.0, 18150.0]
    +2016: [8270.0, 18190.0, 18190.0, 18190.0]
    +2017: [8340.0, 18340.0, 18340.0, 18340.0]
    +2018: [8510.0, 18700.0, 18700.0, 18700.0]
    +2019: [8650.0, 19030.0, 19030.0, 19030.0]
    +2020: [8790.0, 19330.0, 19330.0, 19330.0]
    +2021: [11610.0, 19520.0, 19520.0, 19520.0]
    +2022: [9160.0, 20130.0, 20130.0, 20130.0]
    +2023: [9800.0, 21560.0, 21560.0, 21560.0]
    +2024: [10330.0, 22720.0, 22720.0, 22720.0]
    +2025: [10593.42, 23299.36, 23299.36, 23299.36]
    +2026: [10826.48, 23811.95, 23811.95, 23811.95]
    +Valid Range: min = 0 and max = 9e+99
    Out-of-Range Action: error

    EITC_ps_MarriedJ#

    -

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

    Description: This is the additional amount added on the regular phaseout start amount for taxpayers with filling status of married filing jointly.
    +Has An Effect When Using: PUF data: True CPS data: True
    +Can Be Inflation Indexed: True Is Inflation Indexed: True
    +Value Type: float
    +Known Values:
    +for: [0kids, 1kid, 2kids, 3+kids]
    +2013: [5340.0, 5340.0, 5340.0, 5340.0]
    +2014: [5430.0, 5430.0, 5430.0, 5430.0]
    +2015: [5500.0, 5500.0, 5500.0, 5500.0]
    +2016: [5550.0, 5550.0, 5550.0, 5550.0]
    +2017: [5590.0, 5590.0, 5590.0, 5590.0]
    +2018: [5690.0, 5700.0, 5700.0, 5700.0]
    +2019: [5800.0, 5790.0, 5790.0, 5790.0]
    +2020: [5890.0, 5890.0, 5890.0, 5890.0]
    +2021: [5940.0, 5950.0, 5950.0, 5950.0]
    +2022: [6130.0, 6130.0, 6130.0, 6130.0]
    +2023: [6570.0, 6560.0, 6560.0, 6560.0]
    +2024: [6920.0, 6920.0, 6920.0, 6920.0]
    +2025: [7096.46, 7096.46, 7096.46, 7096.46]
    +2026: [7252.58, 7252.58, 7252.58, 7252.58]
    +Valid Range: min = 0 and max = 9e+99
    Out-of-Range Action: error

    EITC_MinEligAge#

    -

    Description: For a childless filing unit, at least one individual’s age needs to be no less than this age (but no greater than the EITC_MaxEligAge) in order to be eligible for an earned income tax credit. -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: False Is Inflation Indexed: False -Value Type: int -Known Values: -2013: 25 -2014: 25 -2015: 25 -2016: 25 -2017: 25 -2018: 25 -2019: 25 -Valid Range: min = 0 and max = 125 +

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

    EITC_MaxEligAge#

    -

    Description: For a childless filing unit, at least one individual’s age needs to be no greater than this age (but no less than the EITC_MinEligAge) in order to be eligible for an earned income tax credit. -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: False Is Inflation Indexed: False -Value Type: int -Known Values: -2013: 64 -2014: 64 -2015: 64 -2016: 64 -2017: 64 -2018: 64 -2019: 64 -Valid Range: min = 0 and max = 125 +

    Description: For a childless filing unit, at least one individual’s age needs to be no greater than this age (but no less than the EITC_MinEligAge) in order to be eligible for an earned income tax credit.
    +Has An Effect When Using: PUF data: True CPS data: True
    +Can Be Inflation Indexed: False Is Inflation Indexed: False
    +Value Type: int
    +Known Values:
    +2013: 64
    +2014: 64
    +2015: 64
    +2016: 64
    +2017: 64
    +2018: 64
    +2019: 64
    +2020: 64
    +2021: 125
    +2022: 64
    +2023: 64
    +2024: 64
    +2025: 64
    +2026: 64
    +Valid Range: min = 0 and max = 125
    Out-of-Range Action: error

    EITC_InvestIncome_c#

    -

    Description: The EITC amount is reduced when investment income exceeds this ceiling. -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: True Is Inflation Indexed: True -Value Type: float -Known Values: -2013: 3300.0 -2014: 3350.0 -2015: 3400.0 -2016: 3400.0 -2017: 3450.0 -2018: 3500.0 -2019: 3600.0 -Valid Range: min = 0 and max = 9e+99 +

    Description: The EITC amount is reduced when investment income exceeds this ceiling.
    +Has An Effect When Using: PUF data: True CPS data: True
    +Can Be Inflation Indexed: True Is Inflation Indexed: True
    +Value Type: float
    +Known Values:
    +2013: 3300.0
    +2014: 3350.0
    +2015: 3400.0
    +2016: 3400.0
    +2017: 3450.0
    +2018: 3500.0
    +2019: 3600.0
    +2020: 3650.0
    +2021: 10000.0
    +2022: 10300.0
    +2023: 11000.0
    +2024: 11600.0
    +2025: 11895.8
    +2026: 12157.51
    +Valid Range: min = 0 and max = 9e+99
    Out-of-Range Action: error

    EITC_excess_InvestIncome_rt#

    -

    Description: The EITC amount is reduced at this rate per dollar of investment income exceeding the ceiling. -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: False Is Inflation Indexed: False -Value Type: float -Known Values: -2013: 9e+99 -2014: 9e+99 -2015: 9e+99 -2016: 9e+99 -2017: 9e+99 -2018: 9e+99 -2019: 9e+99 -Valid Range: min = 0 and max = 9e+99 +

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

    EITC_indiv#

    -

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

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

    EITC_sep_filers_elig#

    -

    Description: Current-law value is false, implying ineligibility. -Has An Effect When Using: PUF data: True CPS data: False -Can Be Inflation Indexed: False Is Inflation Indexed: False -Value Type: bool -Known Values: -2013: False -2014: False -2015: False -2016: False -2017: False -2018: False -2019: False -Valid Range: min = False and max = True +

    Description: Current-law value is false, implying ineligibility.
    +Has An Effect When Using: PUF data: True CPS data: False
    +Can Be Inflation Indexed: False Is Inflation Indexed: False
    +Value Type: bool
    +Known Values:
    +2013: False
    +2014: False
    +2015: False
    +2016: False
    +2017: False
    +2018: False
    +2019: False
    +Valid Range: min = False and max = True
    Out-of-Range Action: error

    @@ -4762,161 +4879,161 @@

    EITC_sep_filers

    New Refundable Child Tax Credit#

    CTC_new_c#

    -

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

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

    CTC_new_c_under6_bonus#

    -

    Description: The maximum amount of the new refundable child tax credit allowed for each child is increased by this amount for qualifying children under 6 years old. -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: True Is Inflation Indexed: False -Value Type: float -Known Values: -2013: 0.0 -2014: 0.0 -2015: 0.0 -2016: 0.0 -2017: 0.0 -2018: 0.0 -2019: 0.0 -Valid Range: min = 0 and max = 9e+99 +

    Description: The maximum amount of the new refundable child tax credit allowed for each child is increased by this amount for qualifying children under 6 years old.
    +Has An Effect When Using: PUF data: True CPS data: True
    +Can Be Inflation Indexed: True Is Inflation Indexed: False
    +Value Type: float
    +Known Values:
    +2013: 0.0
    +2014: 0.0
    +2015: 0.0
    +2016: 0.0
    +2017: 0.0
    +2018: 0.0
    +2019: 0.0
    +Valid Range: min = 0 and max = 9e+99
    Out-of-Range Action: error

    CTC_new_for_all#

    -

    Description: The maximum amount of the new refundable child tax credit does not depend on AGI when true; otherwise, see CTC_new_rt. -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: False Is Inflation Indexed: False -Value Type: bool -Known Values: -2013: False -2014: False -2015: False -2016: False -2017: False -2018: False -2019: False -Valid Range: min = False and max = True +

    Description: The maximum amount of the new refundable child tax credit does not depend on AGI when true; otherwise, see CTC_new_rt.
    +Has An Effect When Using: PUF data: True CPS data: True
    +Can Be Inflation Indexed: False Is Inflation Indexed: False
    +Value Type: bool
    +Known Values:
    +2013: False
    +2014: False
    +2015: False
    +2016: False
    +2017: False
    +2018: False
    +2019: False
    +Valid Range: min = False and max = True
    Out-of-Range Action: error

    CTC_new_rt#

    -

    Description: The maximum amount of the new child tax credit is increased at this rate per dollar of positive AGI until CTC_new_c times the number of qualified children is reached if CTC_new_for_all is false; if CTC_new_for_all is true, there is no AGI limitation to the maximum amount. -Notes: Child age qualification for the new child tax credit is the same as under current-law Child Tax Credit. -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: False Is Inflation Indexed: False -Value Type: float -Known Values: -2013: 0.0 -2014: 0.0 -2015: 0.0 -2016: 0.0 -2017: 0.0 -2018: 0.0 -2019: 0.0 -Valid Range: min = 0 and max = 9e+99 +

    Description: The maximum amount of the new child tax credit is increased at this rate per dollar of positive AGI until CTC_new_c times the number of qualified children is reached if CTC_new_for_all is false; if CTC_new_for_all is true, there is no AGI limitation to the maximum amount.
    +Notes: Child age qualification for the new child tax credit is the same as under current-law Child Tax Credit.
    +Has An Effect When Using: PUF data: True CPS data: True
    +Can Be Inflation Indexed: False Is Inflation Indexed: False
    +Value Type: float
    +Known Values:
    +2013: 0.0
    +2014: 0.0
    +2015: 0.0
    +2016: 0.0
    +2017: 0.0
    +2018: 0.0
    +2019: 0.0
    +Valid Range: min = 0 and max = 9e+99
    Out-of-Range Action: error

    CTC_new_ps#

    -

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

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

    CTC_new_prt#

    -

    Description: The total amount of the new child tax credit is reduced at this rate per dollar exceeding the phaseout starting AGI, CTC_new_ps. -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: False Is Inflation Indexed: False -Value Type: float -Known Values: -2013: 0.0 -2014: 0.0 -2015: 0.0 -2016: 0.0 -2017: 0.0 -2018: 0.0 -2019: 0.0 -Valid Range: min = 0 and max = 9e+99 +

    Description: The total amount of the new child tax credit is reduced at this rate per dollar exceeding the phaseout starting AGI, CTC_new_ps.
    +Has An Effect When Using: PUF data: True CPS data: True
    +Can Be Inflation Indexed: False Is Inflation Indexed: False
    +Value Type: float
    +Known Values:
    +2013: 0.0
    +2014: 0.0
    +2015: 0.0
    +2016: 0.0
    +2017: 0.0
    +2018: 0.0
    +2019: 0.0
    +Valid Range: min = 0 and max = 9e+99
    Out-of-Range Action: error

    CTC_new_refund_limited#

    -

    Description: Specifies whether the new child tax credit refund is limited by the new child tax credit refund limit rate (_CTC_new_refund_limit_payroll_rt). -Notes: Set this parameter to true to limit the refundability or false to allow full refundability for all taxpayers. -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: False Is Inflation Indexed: False -Value Type: bool -Known Values: -2013: False -2014: False -2015: False -2016: False -2017: False -2018: False -2019: False -Valid Range: min = False and max = True +

    Description: Specifies whether the new child tax credit refund is limited by the new child tax credit refund limit rate (_CTC_new_refund_limit_payroll_rt).
    +Notes: Set this parameter to true to limit the refundability or false to allow full refundability for all taxpayers.
    +Has An Effect When Using: PUF data: True CPS data: True
    +Can Be Inflation Indexed: False Is Inflation Indexed: False
    +Value Type: bool
    +Known Values:
    +2013: False
    +2014: False
    +2015: False
    +2016: False
    +2017: False
    +2018: False
    +2019: False
    +Valid Range: min = False and max = True
    Out-of-Range Action: error

    CTC_new_refund_limit_payroll_rt#

    -

    Description: The fraction of payroll taxes (employee plus employer shares, but excluding all Medicare payroll taxes) that serves as a limit to the amount of new child tax credit that can be refunded. -Notes: Set this parameter to zero for no refundability; set it to 9e99 for unlimited refundability for taxpayers with payroll tax liabilities. -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: False Is Inflation Indexed: False -Value Type: float -Known Values: -2013: 0.0 -2014: 0.0 -2015: 0.0 -2016: 0.0 -2017: 0.0 -2018: 0.0 -2019: 0.0 -Valid Range: min = 0 and max = 9e+99 +

    Description: The fraction of payroll taxes (employee plus employer shares, but excluding all Medicare payroll taxes) that serves as a limit to the amount of new child tax credit that can be refunded.
    +Notes: Set this parameter to zero for no refundability; set it to 9e99 for unlimited refundability for taxpayers with payroll tax liabilities.
    +Has An Effect When Using: PUF data: True CPS data: True
    +Can Be Inflation Indexed: False Is Inflation Indexed: False
    +Value Type: float
    +Known Values:
    +2013: 0.0
    +2014: 0.0
    +2015: 0.0
    +2016: 0.0
    +2017: 0.0
    +2018: 0.0
    +2019: 0.0
    +Valid Range: min = 0 and max = 9e+99
    Out-of-Range Action: error

    CTC_new_refund_limited_all_payroll#

    -

    Description: Specifies whether the new child tax credit refund limit rate (_CTC_new_refund_limit_payroll_rt) applies to all FICA taxes (true) or just OASDI taxes (false). -Notes: If the new CTC is limited, set this parameter to true to limit the refundability to all FICA taxes or false to limit refundabiity to OASDI taxes. -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: False Is Inflation Indexed: False -Value Type: bool -Known Values: -2013: False -2014: False -2015: False -2016: False -2017: False -2018: False -2019: False -Valid Range: min = False and max = True +

    Description: Specifies whether the new child tax credit refund limit rate (_CTC_new_refund_limit_payroll_rt) applies to all FICA taxes (true) or just OASDI taxes (false).
    +Notes: If the new CTC is limited, set this parameter to true to limit the refundability to all FICA taxes or false to limit refundabiity to OASDI taxes.
    +Has An Effect When Using: PUF data: True CPS data: True
    +Can Be Inflation Indexed: False Is Inflation Indexed: False
    +Value Type: bool
    +Known Values:
    +2013: False
    +2014: False
    +2015: False
    +2016: False
    +2017: False
    +2018: False
    +2019: False
    +Valid Range: min = False and max = True
    Out-of-Range Action: error

    @@ -4924,166 +5041,166 @@

    CTC_new_refund_

    Personal Refundable Credit#

    II_credit#

    -

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

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

    II_credit_ps#

    -

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

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

    II_credit_prt#

    -

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

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

    RRC_c#

    -

    Description: This credit amount is fully refundable and is phased out based on AGI. It is available for each person in the filing unit, except for dependent filers. -Notes: Enacted for 2021 as part of the American Rescue Plan Act -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: True Is Inflation Indexed: False -Value Type: float -Known Values: -2013: 0.0 -2014: 0.0 -2015: 0.0 -2016: 0.0 -2017: 0.0 -2018: 0.0 -2019: 0.0 -Valid Range: min = 0 and max = 9e+99 +

    Description: This credit amount is fully refundable and is phased out based on AGI. It is available for each person in the filing unit, except for dependent filers.
    +Notes: Enacted for 2021 as part of the American Rescue Plan Act
    +Has An Effect When Using: PUF data: True CPS data: True
    +Can Be Inflation Indexed: True Is Inflation Indexed: False
    +Value Type: float
    +Known Values:
    +2013: 0.0
    +2014: 0.0
    +2015: 0.0
    +2016: 0.0
    +2017: 0.0
    +2018: 0.0
    +2019: 0.0
    +Valid Range: min = 0 and max = 9e+99
    Out-of-Range Action: error

    RRC_ps#

    -

    Description: The Recovery Rebate Credit amount will be reduced for taxpayers with AGI higher than this threshold level. -Notes: Enacted for 2021 as part of the American Rescue Plan Act -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: True Is Inflation Indexed: False -Value Type: float -Known Values: -for: [single, mjoint, mseparate, headhh, widow] -2013: [0.0, 0.0, 0.0, 0.0, 0.0] -2014: [0.0, 0.0, 0.0, 0.0, 0.0] -2015: [0.0, 0.0, 0.0, 0.0, 0.0] -2016: [0.0, 0.0, 0.0, 0.0, 0.0] -2017: [0.0, 0.0, 0.0, 0.0, 0.0] -2018: [0.0, 0.0, 0.0, 0.0, 0.0] -2019: [0.0, 0.0, 0.0, 0.0, 0.0] -Valid Range: min = 0 and max = 9e+99 +

    Description: The Recovery Rebate Credit amount will be reduced for taxpayers with AGI higher than this threshold level.
    +Notes: Enacted for 2021 as part of the American Rescue Plan Act
    +Has An Effect When Using: PUF data: True CPS data: True
    +Can Be Inflation Indexed: True Is Inflation Indexed: False
    +Value Type: float
    +Known Values:
    +for: [single, mjoint, mseparate, headhh, widow]
    +2013: [0.0, 0.0, 0.0, 0.0, 0.0]
    +2014: [0.0, 0.0, 0.0, 0.0, 0.0]
    +2015: [0.0, 0.0, 0.0, 0.0, 0.0]
    +2016: [0.0, 0.0, 0.0, 0.0, 0.0]
    +2017: [0.0, 0.0, 0.0, 0.0, 0.0]
    +2018: [0.0, 0.0, 0.0, 0.0, 0.0]
    +2019: [0.0, 0.0, 0.0, 0.0, 0.0]
    +Valid Range: min = 0 and max = 9e+99
    Out-of-Range Action: error

    RRC_pe#

    -

    Description: The Recovery Rebate Credit amount will be fully phased out for taxpayers with AGI higher than this threshold level. -Notes: Enacted for 2021 as part of the American Rescue Plan Act -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: True Is Inflation Indexed: False -Value Type: float -Known Values: -for: [single, mjoint, mseparate, headhh, widow] -2013: [0.0, 0.0, 0.0, 0.0, 0.0] -2014: [0.0, 0.0, 0.0, 0.0, 0.0] -2015: [0.0, 0.0, 0.0, 0.0, 0.0] -2016: [0.0, 0.0, 0.0, 0.0, 0.0] -2017: [0.0, 0.0, 0.0, 0.0, 0.0] -2018: [0.0, 0.0, 0.0, 0.0, 0.0] -2019: [0.0, 0.0, 0.0, 0.0, 0.0] -Valid Range: min = 0 and max = 9e+99 +

    Description: The Recovery Rebate Credit amount will be fully phased out for taxpayers with AGI higher than this threshold level.
    +Notes: Enacted for 2021 as part of the American Rescue Plan Act
    +Has An Effect When Using: PUF data: True CPS data: True
    +Can Be Inflation Indexed: True Is Inflation Indexed: False
    +Value Type: float
    +Known Values:
    +for: [single, mjoint, mseparate, headhh, widow]
    +2013: [0.0, 0.0, 0.0, 0.0, 0.0]
    +2014: [0.0, 0.0, 0.0, 0.0, 0.0]
    +2015: [0.0, 0.0, 0.0, 0.0, 0.0]
    +2016: [0.0, 0.0, 0.0, 0.0, 0.0]
    +2017: [0.0, 0.0, 0.0, 0.0, 0.0]
    +2018: [0.0, 0.0, 0.0, 0.0, 0.0]
    +2019: [0.0, 0.0, 0.0, 0.0, 0.0]
    +Valid Range: min = 0 and max = 9e+99
    Out-of-Range Action: error

    RRC_prt#

    -

    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 -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: False Is Inflation Indexed: False -Value Type: float -Known Values: -2013: 0.0 -2014: 0.0 -2015: 0.0 -2016: 0.0 -2017: 0.0 -2018: 0.0 -2019: 0.0 -Valid Range: min = 0.0 and max = 1.0 +

    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
    +Has An Effect When Using: PUF data: True CPS data: True
    +Can Be Inflation Indexed: False Is Inflation Indexed: False
    +Value Type: float
    +Known Values:
    +2013: 0.0
    +2014: 0.0
    +2015: 0.0
    +2016: 0.0
    +2017: 0.0
    +2018: 0.0
    +2019: 0.0
    +Valid Range: min = 0.0 and max = 1.0
    Out-of-Range Action: warn

    RRC_c_unit#

    -

    Description: The maximum credit awarded as part of the Recovery Rebate Credit. -Notes: Used in 2020 as part of the CARES Act -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: True Is Inflation Indexed: False -Value Type: float -Known Values: -for: [single, mjoint, mseparate, headhh, widow] -2013: [0.0, 0.0, 0.0, 0.0, 0.0] -2014: [0.0, 0.0, 0.0, 0.0, 0.0] -2015: [0.0, 0.0, 0.0, 0.0, 0.0] -2016: [0.0, 0.0, 0.0, 0.0, 0.0] -2017: [0.0, 0.0, 0.0, 0.0, 0.0] -2018: [0.0, 0.0, 0.0, 0.0, 0.0] -2019: [0.0, 0.0, 0.0, 0.0, 0.0] -Valid Range: min = 0.0 and max = 9e+99 +

    Description: The maximum credit awarded as part of the Recovery Rebate Credit.
    +Notes: Used in 2020 as part of the CARES Act
    +Has An Effect When Using: PUF data: True CPS data: True
    +Can Be Inflation Indexed: True Is Inflation Indexed: False
    +Value Type: float
    +Known Values:
    +for: [single, mjoint, mseparate, headhh, widow]
    +2013: [0.0, 0.0, 0.0, 0.0, 0.0]
    +2014: [0.0, 0.0, 0.0, 0.0, 0.0]
    +2015: [0.0, 0.0, 0.0, 0.0, 0.0]
    +2016: [0.0, 0.0, 0.0, 0.0, 0.0]
    +2017: [0.0, 0.0, 0.0, 0.0, 0.0]
    +2018: [0.0, 0.0, 0.0, 0.0, 0.0]
    +2019: [0.0, 0.0, 0.0, 0.0, 0.0]
    +Valid Range: min = 0.0 and max = 9e+99
    Out-of-Range Action: warn

    RRC_c_kids#

    -

    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 -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: False Is Inflation Indexed: False -Value Type: float -Known Values: -2013: 0.0 -2014: 0.0 -2015: 0.0 -2016: 0.0 -2017: 0.0 -2018: 0.0 -2019: 0.0 -Valid Range: min = 0.0 and max = 9e+99 +

    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
    +Has An Effect When Using: PUF data: True CPS data: True
    +Can Be Inflation Indexed: False Is Inflation Indexed: False
    +Value Type: float
    +Known Values:
    +2013: 0.0
    +2014: 0.0
    +2015: 0.0
    +2016: 0.0
    +2017: 0.0
    +2018: 0.0
    +2019: 0.0
    +Valid Range: min = 0.0 and max = 9e+99
    Out-of-Range Action: warn

    @@ -5091,38 +5208,38 @@

    RRC_c_kidsRefundable Payroll Tax Credit#

    RPTC_c#

    -

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

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

    RPTC_rt#

    -

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

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

    @@ -5133,19 +5250,19 @@

    Surtaxes

    Lump-Sum Tax#

    LST#

    -

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

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

    @@ -5153,37 +5270,37 @@

    LSTNew AGI Surtax#

    AGI_surtax_trt#

    -

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

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

    AGI_surtax_thd#

    -

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

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

    @@ -5191,55 +5308,69 @@

    AGI_surtax_thd<

    New Minimum Tax#

    FST_AGI_trt#

    -

    Description: Individual income taxes and the employee share of payroll taxes are credited against this minimum tax, so the surtax is the difference between the tax rate times AGI and the credited taxes. The new minimum tax is similar to the Fair Share Tax, except that no credits are exempted from the base. -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: False Is Inflation Indexed: False -Value Type: float -Known Values: -2013: 0.0 -2014: 0.0 -2015: 0.0 -2016: 0.0 -2017: 0.0 -2018: 0.0 -2019: 0.0 -Valid Range: min = 0 and max = 1 +

    Description: Individual income taxes and the employee share of payroll taxes are credited against this minimum tax, so the surtax is the difference between the tax rate times AGI and the credited taxes. The new minimum tax is similar to the Fair Share Tax, except that no credits are exempted from the base.
    +Has An Effect When Using: PUF data: True CPS data: True
    +Can Be Inflation Indexed: False Is Inflation Indexed: False
    +Value Type: float
    +Known Values:
    +2013: 0.0
    +2014: 0.0
    +2015: 0.0
    +2016: 0.0
    +2017: 0.0
    +2018: 0.0
    +2019: 0.0
    +Valid Range: min = 0 and max = 1
    Out-of-Range Action: error

    FST_AGI_thd_lo#

    -

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

    Description: A taxpayer is only subject to the new minimum tax if they exceed this level of AGI.
    +Has An Effect When Using: PUF data: True CPS data: True
    +Can Be Inflation Indexed: True Is Inflation Indexed: True
    +Value Type: float
    +Known Values:
    +for: [single, mjoint, mseparate, headhh, widow]
    +2013: [1000000.0, 1000000.0, 500000.0, 1000000.0, 1000000.0]
    +2014: [1000000.0, 1000000.0, 500000.0, 1000000.0, 1000000.0]
    +2015: [1000000.0, 1000000.0, 500000.0, 1000000.0, 1000000.0]
    +2016: [1000000.0, 1000000.0, 500000.0, 1000000.0, 1000000.0]
    +2017: [1000000.0, 1000000.0, 500000.0, 1000000.0, 1000000.0]
    +2018: [1000000.0, 1000000.0, 500000.0, 1000000.0, 1000000.0]
    +2019: [1000000.0, 1000000.0, 500000.0, 1000000.0, 1000000.0]
    +2020: [1000000.0, 1000000.0, 500000.0, 1000000.0, 1000000.0]
    +2021: [1000000.0, 1000000.0, 500000.0, 1000000.0, 1000000.0]
    +2022: [1000000.0, 1000000.0, 500000.0, 1000000.0, 1000000.0]
    +2023: [1000000.0, 1000000.0, 500000.0, 1000000.0, 1000000.0]
    +2024: [1000000.0, 1000000.0, 500000.0, 1000000.0, 1000000.0]
    +2025: [1025500.0, 1025500.0, 512750.0, 1025500.0, 1025500.0]
    +2026: [1048061.0, 1048061.0, 524030.5, 1048061.0, 1048061.0]
    +Valid Range: min = 0 and max = FST_AGI_thd_hi
    Out-of-Range Action: error

    FST_AGI_thd_hi#

    -

    Description: The new minimum tax will be fully phased in at this level of AGI. If there is no phase-in, this upper threshold should be set equal to the lower AGI threshold. -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: True Is Inflation Indexed: True -Value Type: float -Known Values: -for: [single, mjoint, mseparate, headhh, widow] -2013: [2000000.0, 2000000.0, 1000000.0, 2000000.0, 2000000.0] -2014: [2000000.0, 2000000.0, 1000000.0, 2000000.0, 2000000.0] -2015: [2000000.0, 2000000.0, 1000000.0, 2000000.0, 2000000.0] -2016: [2000000.0, 2000000.0, 1000000.0, 2000000.0, 2000000.0] -2017: [2000000.0, 2000000.0, 1000000.0, 2000000.0, 2000000.0] -2018: [2000000.0, 2000000.0, 1000000.0, 2000000.0, 2000000.0] -2019: [2000000.0, 2000000.0, 1000000.0, 2000000.0, 2000000.0] -Valid Range: min = FST_AGI_thd_lo and max = 9e+99 +

    Description: The new minimum tax will be fully phased in at this level of AGI. If there is no phase-in, this upper threshold should be set equal to the lower AGI threshold.
    +Has An Effect When Using: PUF data: True CPS data: True
    +Can Be Inflation Indexed: True Is Inflation Indexed: True
    +Value Type: float
    +Known Values:
    +for: [single, mjoint, mseparate, headhh, widow]
    +2013: [2000000.0, 2000000.0, 1000000.0, 2000000.0, 2000000.0]
    +2014: [2000000.0, 2000000.0, 1000000.0, 2000000.0, 2000000.0]
    +2015: [2000000.0, 2000000.0, 1000000.0, 2000000.0, 2000000.0]
    +2016: [2000000.0, 2000000.0, 1000000.0, 2000000.0, 2000000.0]
    +2017: [2000000.0, 2000000.0, 1000000.0, 2000000.0, 2000000.0]
    +2018: [2000000.0, 2000000.0, 1000000.0, 2000000.0, 2000000.0]
    +2019: [2000000.0, 2000000.0, 1000000.0, 2000000.0, 2000000.0]
    +2020: [2000000.0, 2000000.0, 1000000.0, 2000000.0, 2000000.0]
    +2021: [2000000.0, 2000000.0, 1000000.0, 2000000.0, 2000000.0]
    +2022: [2000000.0, 2000000.0, 1000000.0, 2000000.0, 2000000.0]
    +2023: [2000000.0, 2000000.0, 1000000.0, 2000000.0, 2000000.0]
    +2024: [2000000.0, 2000000.0, 1000000.0, 2000000.0, 2000000.0]
    +2025: [2051000.0, 2051000.0, 1025500.0, 2051000.0, 2051000.0]
    +2026: [2096122.0, 2096122.0, 1048061.0, 2096122.0, 2096122.0]
    +Valid Range: min = FST_AGI_thd_lo and max = 9e+99
    Out-of-Range Action: error

    @@ -5250,53 +5381,53 @@

    Universal Basic IncomeUBI Benefits#

    UBI_u18#

    -

    Description: UBI benefit provided to people under 18. -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: True Is Inflation Indexed: True -Value Type: float -Known Values: -2013: 0.0 -2014: 0.0 -2015: 0.0 -2016: 0.0 -2017: 0.0 -2018: 0.0 -2019: 0.0 -Valid Range: min = 0 and max = 9e+99 +

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

    UBI_1820#

    -

    Description: UBI benefit provided to people 18-20 years of age. -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: True Is Inflation Indexed: True -Value Type: float -Known Values: -2013: 0.0 -2014: 0.0 -2015: 0.0 -2016: 0.0 -2017: 0.0 -2018: 0.0 -2019: 0.0 -Valid Range: min = 0 and max = 9e+99 +

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

    UBI_21#

    -

    Description: UBI benefit provided to people 21 and over. -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: True Is Inflation Indexed: True -Value Type: float -Known Values: -2013: 0.0 -2014: 0.0 -2015: 0.0 -2016: 0.0 -2017: 0.0 -2018: 0.0 -2019: 0.0 -Valid Range: min = 0 and max = 9e+99 +

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

    @@ -5304,19 +5435,19 @@

    UBI_21UBI Taxability#

    UBI_ecrt#

    -

    Description: One minus this fraction of UBI benefits are taxable and will be added to AGI. -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: False Is Inflation Indexed: False -Value Type: float -Known Values: -2013: 0.0 -2014: 0.0 -2015: 0.0 -2016: 0.0 -2017: 0.0 -2018: 0.0 -2019: 0.0 -Valid Range: min = 0 and max = 1 +

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

    @@ -5327,189 +5458,189 @@

    Benefits

    Benefit Repeal#

    BEN_ssi_repeal#

    -

    Description: SSI benefits can be repealed by switching this parameter to true. -Has An Effect When Using: PUF data: False CPS data: True -Can Be Inflation Indexed: False Is Inflation Indexed: False -Value Type: bool -Known Values: -2013: False -2014: False -2015: False -2016: False -2017: False -2018: False -2019: False -Valid Range: min = False and max = True +

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

    BEN_housing_repeal#

    -

    Description: Housing benefits can be repealed by switching this parameter to true. -Has An Effect When Using: PUF data: False CPS data: True -Can Be Inflation Indexed: False Is Inflation Indexed: False -Value Type: bool -Known Values: -2013: False -2014: False -2015: False -2016: False -2017: False -2018: False -2019: False -Valid Range: min = False and max = True +

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

    BEN_snap_repeal#

    -

    Description: SNAP benefits can be repealed by switching this parameter to true. -Has An Effect When Using: PUF data: False CPS data: True -Can Be Inflation Indexed: False Is Inflation Indexed: False -Value Type: bool -Known Values: -2013: False -2014: False -2015: False -2016: False -2017: False -2018: False -2019: False -Valid Range: min = False and max = True +

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

    BEN_tanf_repeal#

    -

    Description: TANF benefits can be repealed by switching this parameter to true. -Has An Effect When Using: PUF data: False CPS data: True -Can Be Inflation Indexed: False Is Inflation Indexed: False -Value Type: bool -Known Values: -2013: False -2014: False -2015: False -2016: False -2017: False -2018: False -2019: False -Valid Range: min = False and max = True +

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

    BEN_vet_repeal#

    -

    Description: Veterans benefits can be repealed by switching this parameter to true. -Has An Effect When Using: PUF data: False CPS data: True -Can Be Inflation Indexed: False Is Inflation Indexed: False -Value Type: bool -Known Values: -2013: False -2014: False -2015: False -2016: False -2017: False -2018: False -2019: False -Valid Range: min = False and max = True +

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

    BEN_wic_repeal#

    -

    Description: WIC benefits can be repealed by switching this parameter to true. -Has An Effect When Using: PUF data: False CPS data: True -Can Be Inflation Indexed: False Is Inflation Indexed: False -Value Type: bool -Known Values: -2013: False -2014: False -2015: False -2016: False -2017: False -2018: False -2019: False -Valid Range: min = False and max = True +

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

    BEN_mcare_repeal#

    -

    Description: Medicare benefits can be repealed by switching this parameter to true. -Has An Effect When Using: PUF data: False CPS data: True -Can Be Inflation Indexed: False Is Inflation Indexed: False -Value Type: bool -Known Values: -2013: False -2014: False -2015: False -2016: False -2017: False -2018: False -2019: False -Valid Range: min = False and max = True +

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

    BEN_mcaid_repeal#

    -

    Description: Medicaid benefits can be repealed by switching this parameter to true. -Has An Effect When Using: PUF data: False CPS data: True -Can Be Inflation Indexed: False Is Inflation Indexed: False -Value Type: bool -Known Values: -2013: False -2014: False -2015: False -2016: False -2017: False -2018: False -2019: False -Valid Range: min = False and max = True +

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

    BEN_oasdi_repeal#

    -

    Description: Social Security benefits (e02400) can be repealed by switching this parameter to true. -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: False Is Inflation Indexed: False -Value Type: bool -Known Values: -2013: False -2014: False -2015: False -2016: False -2017: False -2018: False -2019: False -Valid Range: min = False and max = True +

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

    BEN_ui_repeal#

    -

    Description: Unemployment insurance benefits (e02300) can be repealed by switching this parameter to true. -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: False Is Inflation Indexed: False -Value Type: bool -Known Values: -2013: False -2014: False -2015: False -2016: False -2017: False -2018: False -2019: False -Valid Range: min = False and max = True +

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

    BEN_other_repeal#

    -

    Description: Other benefits can be repealed by switching this parameter to true. -Has An Effect When Using: PUF data: False CPS data: True -Can Be Inflation Indexed: False Is Inflation Indexed: False -Value Type: bool -Known Values: -2013: False -2014: False -2015: False -2016: False -2017: False -2018: False -2019: False -Valid Range: min = False and max = True +

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

    @@ -5518,269 +5649,305 @@

    BEN_other_repea

    Other Parameters (not in Tax-Brain webapp)#

    II_em_ps#

    -

    Description: If taxpayers’ AGI is above this level, their personal exemption will start to decrease at the personal exemption phaseout rate (PEP provision). -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: True Is Inflation Indexed: True -Value Type: float -Known Values: -for: [single, mjoint, mseparate, headhh, widow] -2013: [250000.0, 300000.0, 150000.0, 275000.0, 300000.0] -2014: [254200.0, 305050.0, 152525.0, 279650.0, 305050.0] -2015: [258250.0, 309900.0, 154950.0, 284040.0, 309900.0] -2016: [259400.0, 311300.0, 155650.0, 285350.0, 311300.0] -2017: [261500.0, 313800.0, 156900.0, 287650.0, 313800.0] -2018: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -2019: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99] -Valid Range: min = 0 and max = 9e+99 +

    Description: If taxpayers’ AGI is above this level, their personal exemption will start to decrease at the personal exemption phaseout rate (PEP provision).
    +Has An Effect When Using: PUF data: True CPS data: True
    +Can Be Inflation Indexed: True Is Inflation Indexed: True
    +Value Type: float
    +Known Values:
    +for: [single, mjoint, mseparate, headhh, widow]
    +2013: [250000.0, 300000.0, 150000.0, 275000.0, 300000.0]
    +2014: [254200.0, 305050.0, 152525.0, 279650.0, 305050.0]
    +2015: [258250.0, 309900.0, 154950.0, 284040.0, 309900.0]
    +2016: [259400.0, 311300.0, 155650.0, 285350.0, 311300.0]
    +2017: [261500.0, 313800.0, 156900.0, 287650.0, 313800.0]
    +2018: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
    +2019: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
    +2020: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
    +2021: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
    +2022: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
    +2023: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
    +2024: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
    +2025: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
    +2026: [342178.0, 410613.0, 205307.0, 376395.0, 410613.0]
    +Valid Range: min = 0 and max = 9e+99
    Out-of-Range Action: error

    STD_Dep#

    -

    Description: This is the maximum standard deduction for dependents. -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: True Is Inflation Indexed: True -Value Type: float -Known Values: -2013: 1000.0 -2014: 1000.0 -2015: 1050.0 -2016: 1050.0 -2017: 1050.0 -2018: 1050.0 -2019: 1100.0 -Valid Range: min = 0 and max = 9e+99 +

    Description: This is the maximum standard deduction for dependents.
    +Has An Effect When Using: PUF data: True CPS data: True
    +Can Be Inflation Indexed: True Is Inflation Indexed: True
    +Value Type: float
    +Known Values:
    +2013: 1000.0
    +2014: 1000.0
    +2015: 1050.0
    +2016: 1050.0
    +2017: 1050.0
    +2018: 1050.0
    +2019: 1100.0
    +2020: 1100.0
    +2021: 1100.0
    +2022: 1150.0
    +2023: 1250.0
    +2024: 1300.0
    +2025: 1333.15
    +2026: 1362.48
    +Valid Range: min = 0 and max = 9e+99
    Out-of-Range Action: error

    STD_allow_charity_ded_nonitemizers#

    -

    Description: Extends the charitable contributions deduction to taxpayers who take the standard deduction. The same ceilings, floor, and haircuts applied to itemized deduction for charitable contributions also apply here as well as a max on the dollar amount for total charitable deductions for those taking the standard deduction. -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: False Is Inflation Indexed: False -Value Type: bool -Known Values: -2013: False -2014: False -2015: False -2016: False -2017: False -2018: False -2019: False -Valid Range: min = False and max = True +

    Description: Extends the charitable contributions deduction to taxpayers who take the standard deduction and make cash donations. The same percent-of-AGI cap applied to itemized deduction for charitable contributions also apply here, as well as a max on the dollar amount for cash charitable deductions for those taking the standard deduction.
    +Has An Effect When Using: PUF data: True CPS data: True
    +Can Be Inflation Indexed: False Is Inflation Indexed: False
    +Value Type: bool
    +Known Values:
    +2013: False
    +2014: False
    +2015: False
    +2016: False
    +2017: False
    +2018: False
    +2019: False
    +Valid Range: min = False and max = True
    Out-of-Range Action: error

    STD_charity_ded_nonitemizers_max#

    -

    Description: Puts a ceiling on the dollar of amount of charitable contributions deductions for taxpayers who take the standard deduction. -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: True Is Inflation Indexed: False -Value Type: float -Known Values: -2013: 0.0 -2014: 0.0 -2015: 0.0 -2016: 0.0 -2017: 0.0 -2018: 0.0 -2019: 0.0 -Valid Range: min = 0.0 and max = 9e+99 +

    Description: Puts a ceiling on the dollar of amount of cash charitable contributions deductions for taxpayers who take the standard deduction.
    +Has An Effect When Using: PUF data: True CPS data: True
    +Can Be Inflation Indexed: True Is Inflation Indexed: False
    +Value Type: float
    +Known Values:
    +for: [single, mjoint, mseparate, headhh, widow]
    +2013: [0.0, 0.0, 0.0, 0.0, 0.0]
    +2014: [0.0, 0.0, 0.0, 0.0, 0.0]
    +2015: [0.0, 0.0, 0.0, 0.0, 0.0]
    +2016: [0.0, 0.0, 0.0, 0.0, 0.0]
    +2017: [0.0, 0.0, 0.0, 0.0, 0.0]
    +2018: [0.0, 0.0, 0.0, 0.0, 0.0]
    +2019: [0.0, 0.0, 0.0, 0.0, 0.0]
    +Valid Range: min = 0.0 and max = 9e+99
    Out-of-Range Action: error

    UI_em#

    -

    Description: The amount of Unemployment Insurance benefits excluded from taxable income. -Notes: Enacted retroactively for 2020 by the American Rescue Plan Act of 2021 -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: True Is Inflation Indexed: False -Value Type: float -Known Values: -2013: 0.0 -2014: 0.0 -2015: 0.0 -2016: 0.0 -2017: 0.0 -2018: 0.0 -2019: 0.0 -Valid Range: min = 0 and max = 9e+99 +

    Description: The amount of Unemployment Insurance benefits excluded from taxable income.
    +Notes: Enacted retroactively for 2020 by the American Rescue Plan Act of 2021
    +Has An Effect When Using: PUF data: True CPS data: True
    +Can Be Inflation Indexed: True Is Inflation Indexed: False
    +Value Type: float
    +Known Values:
    +2013: 0.0
    +2014: 0.0
    +2015: 0.0
    +2016: 0.0
    +2017: 0.0
    +2018: 0.0
    +2019: 0.0
    +Valid Range: min = 0 and max = 9e+99
    Out-of-Range Action: error

    UI_thd#

    -

    Description: Unemployment Insurance exemption is eliminated when AGI minus Unemployment Insurance goes beyond this threshold. -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: True Is Inflation Indexed: False -Value Type: float -Known Values: -for: [single, mjoint, mseparate, headhh, widow] -2013: [0.0, 0.0, 0.0, 0.0, 0.0] -2014: [0.0, 0.0, 0.0, 0.0, 0.0] -2015: [0.0, 0.0, 0.0, 0.0, 0.0] -2016: [0.0, 0.0, 0.0, 0.0, 0.0] -2017: [0.0, 0.0, 0.0, 0.0, 0.0] -2018: [0.0, 0.0, 0.0, 0.0, 0.0] -2019: [0.0, 0.0, 0.0, 0.0, 0.0] -Valid Range: min = 0 and max = 9e+99 +

    Description: Unemployment Insurance exemption is eliminated when AGI minus Unemployment Insurance goes beyond this threshold.
    +Has An Effect When Using: PUF data: True CPS data: True
    +Can Be Inflation Indexed: True Is Inflation Indexed: False
    +Value Type: float
    +Known Values:
    +for: [single, mjoint, mseparate, headhh, widow]
    +2013: [0.0, 0.0, 0.0, 0.0, 0.0]
    +2014: [0.0, 0.0, 0.0, 0.0, 0.0]
    +2015: [0.0, 0.0, 0.0, 0.0, 0.0]
    +2016: [0.0, 0.0, 0.0, 0.0, 0.0]
    +2017: [0.0, 0.0, 0.0, 0.0, 0.0]
    +2018: [0.0, 0.0, 0.0, 0.0, 0.0]
    +2019: [0.0, 0.0, 0.0, 0.0, 0.0]
    +Valid Range: min = 0 and max = 9e+99
    Out-of-Range Action: error

    AMT_child_em#

    -

    Description: The child’s AMT exemption is capped by this amount plus the child’s earned income. -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: True Is Inflation Indexed: True -Value Type: float -Known Values: -2013: 7150.0 -2014: 7250.0 -2015: 7400.0 -2016: 7400.0 -2017: 7500.0 -2018: 7600.0 -2019: 0.0 -Valid Range: min = 0 and max = 9e+99 +

    Description: The child’s AMT exemption is capped by this amount plus the child’s earned income.
    +Has An Effect When Using: PUF data: True CPS data: True
    +Can Be Inflation Indexed: True Is Inflation Indexed: True
    +Value Type: float
    +Known Values:
    +2013: 7150.0
    +2014: 7250.0
    +2015: 7400.0
    +2016: 7400.0
    +2017: 7500.0
    +2018: 7600.0
    +2019: 7750.0
    +2020: 7900.0
    +2021: 7950.0
    +2022: 8200.0
    +2023: 8800.0
    +2024: 9250.0
    +2025: 9485.88
    +2026: 9694.57
    +Valid Range: min = 0 and max = 9e+99
    Out-of-Range Action: error

    AMT_child_em_c_age#

    -

    Description: Individuals under this age must use the child AMT exemption rules. -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: False Is Inflation Indexed: False -Value Type: int -Known Values: -2013: 18 -2014: 18 -2015: 18 -2016: 18 -2017: 18 -2018: 18 -2019: 18 -Valid Range: min = 0 and max = 30 +

    Description: Individuals under this age must use the child AMT exemption rules.
    +Has An Effect When Using: PUF data: True CPS data: True
    +Can Be Inflation Indexed: False Is Inflation Indexed: False
    +Value Type: int
    +Known Values:
    +2013: 18
    +2014: 18
    +2015: 18
    +2016: 18
    +2017: 18
    +2018: 18
    +2019: 18
    +Valid Range: min = 0 and max = 30
    Out-of-Range Action: error

    AMT_em_pe#

    -

    Description: The AMT exemption is entirely disallowed beyond this AMT taxable income level for individuals who are married but filing separately. -Has An Effect When Using: PUF data: True CPS data: False -Can Be Inflation Indexed: True Is Inflation Indexed: True -Value Type: float -Known Values: -2013: 238550.0 -2014: 242450.0 -2015: 246250.0 -2016: 247450.0 -2017: 249450.0 -2018: 718800.0 -2019: 733700.0 -2020: 744998.98 -2021: 750437.47 -2022: 757566.63 -2023: 769536.18 -2024: 784388.23 -2025: 800075.99 -2026: 288949.0 -Valid Range: min = 0 and max = 9e+99 +

    Description: The AMT exemption is entirely disallowed beyond this AMT taxable income level for individuals who are married but filing separately.
    +Has An Effect When Using: PUF data: True CPS data: False
    +Can Be Inflation Indexed: True Is Inflation Indexed: True
    +Value Type: float
    +Known Values:
    +2013: 238550.0
    +2014: 242450.0
    +2015: 246250.0
    +2016: 247450.0
    +2017: 249450.0
    +2018: 718800.0
    +2019: 733700.0
    +2020: 745200.0
    +2021: 752800.0
    +2022: 776100.0
    +2023: 831150.0
    +2024: 875950.0
    +2025: 898286.73
    +2026: 326410.0
    +Valid Range: min = 0 and max = 9e+99
    Out-of-Range Action: error

    LLC_Expense_c#

    -

    Description: The maximum expense eligible for lifetime learning credit, per child. -Has An Effect When Using: PUF data: True CPS data: False -Can Be Inflation Indexed: True Is Inflation Indexed: False -Value Type: float -Known Values: -2013: 10000.0 -2014: 10000.0 -2015: 10000.0 -2016: 10000.0 -2017: 10000.0 -2018: 10000.0 -2019: 10000.0 -Valid Range: min = 0 and max = 9e+99 +

    Description: The maximum expense eligible for lifetime learning credit, per child.
    +Has An Effect When Using: PUF data: True CPS data: False
    +Can Be Inflation Indexed: True Is Inflation Indexed: False
    +Value Type: float
    +Known Values:
    +2013: 10000.0
    +2014: 10000.0
    +2015: 10000.0
    +2016: 10000.0
    +2017: 10000.0
    +2018: 10000.0
    +2019: 10000.0
    +Valid Range: min = 0 and max = 9e+99
    Out-of-Range Action: error

    ETC_pe_Single#

    -

    Description: The education tax credit will be zero for those taxpayers of single filing status with modified AGI (in thousands) higher than this level. -Has An Effect When Using: PUF data: True CPS data: False -Can Be Inflation Indexed: True Is Inflation Indexed: True -Value Type: float -Known Values: -2013: 63.0 -2014: 64.0 -2015: 65.0 -2016: 65.0 -2017: 66.0 -2018: 67.0 -2019: 68.0 -Valid Range: min = 0 and max = 9e+99 +

    Description: The education tax credit will be zero for those taxpayers of non-joint filing status with modified AGI (in thousands) higher than this level.
    +Has An Effect When Using: PUF data: True CPS data: False
    +Can Be Inflation Indexed: True Is Inflation Indexed: False
    +Value Type: float
    +Known Values:
    +2013: 63.0
    +2014: 64.0
    +2015: 65.0
    +2016: 65.0
    +2017: 66.0
    +2018: 67.0
    +2019: 68.0
    +2020: 69.0
    +2021: 90.0
    +2022: 90.0
    +2023: 90.0
    +2024: 90.0
    +2025: 90.0
    +2026: 90.0
    +Valid Range: min = 0 and max = 9e+99
    Out-of-Range Action: error

    ETC_pe_Married#

    -

    Description: The education tax credit will be zero for those taxpayers of married filing status with modified AGI level (in thousands) higher than this level. -Has An Effect When Using: PUF data: True CPS data: False -Can Be Inflation Indexed: True Is Inflation Indexed: True -Value Type: float -Known Values: -2013: 127.0 -2014: 128.0 -2015: 130.0 -2016: 131.0 -2017: 132.0 -2018: 134.0 -2019: 136.0 -Valid Range: min = 0 and max = 9e+99 +

    Description: The education tax credit will be zero for those taxpayers of married filing joint status with modified AGI level (in thousands) higher than this level.
    +Has An Effect When Using: PUF data: True CPS data: False
    +Can Be Inflation Indexed: True Is Inflation Indexed: False
    +Value Type: float
    +Known Values:
    +2013: 127.0
    +2014: 128.0
    +2015: 130.0
    +2016: 131.0
    +2017: 132.0
    +2018: 134.0
    +2019: 136.0
    +2020: 138.0
    +2021: 180.0
    +2022: 180.0
    +2023: 180.0
    +2024: 180.0
    +2025: 180.0
    +2026: 180.0
    +Valid Range: min = 0 and max = 9e+99
    Out-of-Range Action: error

    CR_Charity_rt#

    -

    Description: If greater than zero, this decimal fraction represents the portion of total charitable contributions provided as a nonrefundable tax credit. -Notes: Credit claimed will be (rt) * (e19800 + e20100) -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: False Is Inflation Indexed: False -Value Type: float -Known Values: -2013: 0.0 -2014: 0.0 -2015: 0.0 -2016: 0.0 -2017: 0.0 -2018: 0.0 -2019: 0.0 -Valid Range: min = 0 and max = 1 +

    Description: If greater than zero, this decimal fraction represents the portion of total charitable contributions provided as a nonrefundable tax credit.
    +Notes: Credit claimed will be (rt) * (e19800 + e20100)
    +Has An Effect When Using: PUF data: True CPS data: True
    +Can Be Inflation Indexed: False Is Inflation Indexed: False
    +Value Type: float
    +Known Values:
    +2013: 0.0
    +2014: 0.0
    +2015: 0.0
    +2016: 0.0
    +2017: 0.0
    +2018: 0.0
    +2019: 0.0
    +Valid Range: min = 0 and max = 1
    Out-of-Range Action: error

    CR_Charity_f#

    -

    Description: Only charitable giving in excess of this dollar amount is eligible for the charity credit. -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: False Is Inflation Indexed: False -Value Type: float -Known Values: -for: [single, mjoint, mseparate, headhh, widow] -2013: [0.0, 0.0, 0.0, 0.0, 0.0] -2014: [0.0, 0.0, 0.0, 0.0, 0.0] -2015: [0.0, 0.0, 0.0, 0.0, 0.0] -2016: [0.0, 0.0, 0.0, 0.0, 0.0] -2017: [0.0, 0.0, 0.0, 0.0, 0.0] -2018: [0.0, 0.0, 0.0, 0.0, 0.0] -2019: [0.0, 0.0, 0.0, 0.0, 0.0] -Valid Range: min = 0 and max = 9e+99 +

    Description: Only charitable giving in excess of this dollar amount is eligible for the charity credit.
    +Has An Effect When Using: PUF data: True CPS data: True
    +Can Be Inflation Indexed: False Is Inflation Indexed: False
    +Value Type: float
    +Known Values:
    +for: [single, mjoint, mseparate, headhh, widow]
    +2013: [0.0, 0.0, 0.0, 0.0, 0.0]
    +2014: [0.0, 0.0, 0.0, 0.0, 0.0]
    +2015: [0.0, 0.0, 0.0, 0.0, 0.0]
    +2016: [0.0, 0.0, 0.0, 0.0, 0.0]
    +2017: [0.0, 0.0, 0.0, 0.0, 0.0]
    +2018: [0.0, 0.0, 0.0, 0.0, 0.0]
    +2019: [0.0, 0.0, 0.0, 0.0, 0.0]
    +Valid Range: min = 0 and max = 9e+99
    Out-of-Range Action: error

    CR_Charity_frt#

    -

    Description: Only charitable giving in excess of this decimal fraction of AGI is eligible for the charity credit. -Has An Effect When Using: PUF data: True CPS data: True -Can Be Inflation Indexed: False Is Inflation Indexed: False -Value Type: float -Known Values: -2013: 0.0 -2014: 0.0 -2015: 0.0 -2016: 0.0 -2017: 0.0 -2018: 0.0 -2019: 0.0 -Valid Range: min = 0 and max = 1 +

    Description: Only charitable giving in excess of this decimal fraction of AGI is eligible for the charity credit.
    +Has An Effect When Using: PUF data: True CPS data: True
    +Can Be Inflation Indexed: False Is Inflation Indexed: False
    +Value Type: float
    +Known Values:
    +2013: 0.0
    +2014: 0.0
    +2015: 0.0
    +2016: 0.0
    +2017: 0.0
    +2018: 0.0
    +2019: 0.0
    +Valid Range: min = 0 and max = 1
    Out-of-Range Action: error

    @@ -5873,6 +6040,7 @@

    CR_Charity_frt<
  • FICA_ss_trt_employer
  • FICA_ss_trt_employee
  • SS_Earnings_c
    • +
  • SECA_Earnings_thd
  • SS_Earnings_thd
    • @@ -5880,6 +6048,7 @@

    CR_Charity_frt<
  • Social Security Taxability
  • Other Dependent Tax Credit
    • @@ -6020,7 +6190,7 @@

    CR_Charity_frt<
  • Charity diff --git a/recipes/recipe00.html b/recipes/recipe00.html index aaaf42159..32766b31c 100644 --- a/recipes/recipe00.html +++ b/recipes/recipe00.html @@ -680,7 +680,7 @@

    Plotting
    - Loading BokehJS ... + Loading BokehJS ...