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testing.json
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testing.json
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{
"_AMT_em":{
"long_name": "AMT exemption",
"description": "The amount of AMTI exempted from AMT. IRS reference: form 1040, line 45, instruction (Worksheet).",
"start_year": 2013,
"col_var": "MARS",
"row_var": "FLPDYR",
"row_label": [2013,
2014,
2015],
"cpi_inflated": true,
"col_label": ["single", "joint", "separate", "head of household", "widow", "separate"],
"value":
[[51900, 80750, 40375, 51900, 80750, 40375],
[52800, 82100, 41050, 52800, 82100, 41050],
[53600, 83400, 41700, 53600, 83400, 41700]]
},
"_EITC_c": {
"long_name": "Maximum Earned Income Tax Credit",
"description": "IRS reference: form 1040, line 66a&b, instruction (table)",
"start_year": 2013,
"col_var": "ChildNum",
"row_var": "FLPDYR",
"row_label": [2013,
2014,
2015],
"cpi_inflated": true,
"col_label": ["0 kids", "1 kid", "2 kids", "3 kids"],
"value": [ [487, 3250, 5372, 6044],
[496, 3305, 5460, 6143],
[503, 3359, 5548, 6242]]
},
"_SS_thd50":{
"long_name": "Starting Threshold for 50% Taxability",
"description": "50% of combined income in range starting at this threshold is subject to social security tax. IRS reference: form 1040, line 20a&b, calculation (Worksheet, add line 10 to line 8 amounts.)",
"start_year": 2013,
"col_var": "MARS",
"row_var": "NA",
"row_label": "NA",
"cpi_inflated": false,
"col_label": ["single", "joint", "separate", "head of household", "widow", "separate"],
"value": [25000, 32000, 0, 25000, 25000, 0]
},
"_SS_thd85":{
"long_name": "Starting Threshold for 85% Taxability",
"description": "50% of combined income in range starting at this threshold is subject to social security tax. IRS reference: form 1040, line 20a&b, calculation (Worksheet, add line 10 values to line 8).",
"start_year": 2013,
"col_var": "MARS",
"row_var": "NA",
"row_label": "NA",
"cpi_inflated": false,
"col_label": ["single", "joint", "separate", "head of household", "widow", "separate"],
"value": [34000, 44000, 0, 34000, 34000, 0]
},
"_ACTC_rt":{
"long_name": "Additional Child Tax Credit Rate",
"description": "AKA rate for refundable portion of CTC; Apply this rate to earned income in excess of $3000*, to get the ACTC amount, which is capped at the amount of unclaimed nonrefundable CTC. IRS reference: form 8812, line 6, inline.",
"start_year": 2013,
"col_var": "NA",
"row_var": "NA",
"row_label": "NA",
"cpi_inflated": false,
"col_label": "NA",
"value": [0.15]
},
"_CDCC_ps":{
"long_name": "NA",
"description": "NA",
"start_year": 2013,
"col_var": "NA",
"row_var": "NA",
"row_label": "NA",
"cpi_inflated": false,
"col_label": "NA",
"value": [15000]
},
"_STD_Aged":{
"long_name": "Additional Standard Deduction for Aged",
"description": "Add this value to regular standard deduction to get standard deduction for aged individual. IRS reference: form 1040, line 40, calculation (the difference of the two tables given in the instruction).",
"start_year": 2013,
"col_var": "NA",
"row_var": "FLPDYR",
"row_label": [2013,
2014,
2015],
"cpi_inflated": true,
"col_label": ["Unmarried", "Married"],
"value": [[1500, 1200],
[1550, 1200],
[1550, 1250]]
},
"_AMT_Child_em":{
"long_name": "Child AMT Exemption Additional Income Base",
"description": "Add this amount to one child's income to get the total income base for exemption. IRS reference: form 6251, line 29, instruction.",
"start_year": 2013,
"col_var": "NA",
"row_var": "FLPDYR",
"row_label": [2013,
2014,
2015],
"cpi_inflated": true,
"col_label": "NA",
"value": [7150,
7250,
7400]
},
"_AMT_thd_MarriedS":{
"long_name": "Extra alminc for married sep",
"description": "IRS reference: form 6251, line 28, instruction.",
"start_year": 2013,
"col_var": "NA",
"row_var": "FLPDYR",
"row_label": [2013,
2014],
"cpi_inflated": true,
"col_label": "NA",
"value": [39375,
41050]
},
"_AMT_tthd":{
"long_name": "AMT Tax Income Threshold",
"description": "This threshold separates the 26%* and 28%* AMT tax rates: in order to get tentative minimum tax, income below this level is subject to 26% tax rate and above this level subject at 28%. IRS reference: form 6251, line 31, instruction.",
"start_year": 2013,
"col_var": "NA",
"row_var": "FLPDYR",
"row_label": [2013,
2014,
2015],
"cpi_inflated": true,
"col_label": "NA",
"value": [179500,
182500,
185400]
},
"_II_em":{
"long_name": "Personal and Dependent Exemption Amount",
"description": "Personal exemption is equal to this amount; Dependency exemption is equal to this amount mutiplied by the number of qualified dependents. IRS reference: form 1040, line 42, instruction. ",
"start_year": 2013,
"col_var": "NA",
"row_var": "FLPDYR",
"row_label": ["2013",
"2014",
"2015"],
"cpi_inflated": true,
"col_label": "NA",
"value": [3900,
3950,
4000]
},
"_KT_c_Age":{
"long_name": "Maximum Age subject to Kiddie Tax",
"description": "Under this age, the individual is subject to either AMT or Kiddie Tax. IRS reference: form 6251, line 28, instruction. ",
"start_year": 2013,
"col_var": "NA",
"row_var": "NA",
"row_label": "NA",
"cpi_inflated": false,
"col_label": "NA",
"value": [24]
},
"_AMT_em_pe":{
"long_name": "AMT Exemption Phaseout ending AMTI (Married filling Separately)",
"description": "Individuals with AMTI higher than this level are not eligible for any AMT exemption in their tentative minimum tax calculation. IRS reference: form 6251, line 28, instruction. ",
"start_year": 2013,
"col_var": "NA",
"row_var": "FLPDYR",
"row_label": ["2013",
"2014"],
"cpi_inflated": true,
"col_label": "NA",
"value": [232500,
242450]
},
"_cgrate1":{
"long_name": "",
"description": "IRS reference: form , line , ",
"start_year": 2013,
"col_var": "",
"row_var": "",
"row_label": "",
"cpi_inflated": false,
"col_label": [],
"value": [0.10]
},
"_cgrate2":{
"long_name": "",
"description": "IRS reference: form , line , ",
"start_year": 2013,
"col_var": "",
"row_var": "",
"row_label": "",
"cpi_inflated": false,
"col_label": [],
"value": [0.20]
},
"_CTC_c":{
"long_name": "Max Child Tax Credit per child",
"description": "Scheduled to decrease to 500 in 2018. IRS reference: form 1040, line , ",
"start_year": 2013,
"col_var": "NA",
"row_var": "FLPDYR",
"row_label": ["2013",
"2014",
"2015",
"2016",
"2017",
"2018"],
"cpi_inflated": false,
"col_label": "NA",
"value": [ 1000,
1000,
1000,
1000,
1000,
500]
},
"_DCC_c":{
"long_name": "Max Dependent Care Credit",
"description": "IRS reference: form 2441, line 3c, in-line",
"start_year": 2013,
"col_var": "NA",
"row_var": "NA",
"row_label": "NA",
"cpi_inflated": false,
"col_label": "NA",
"value": [3000]
},
"_EITC_InvestIncome_c":{
"long_name": "Max Disqualifying Income for EITC",
"description": "The earned income credit may not be claimed by taxpayers whose investment income exceeds this limit. IRS reference: form 1040, line 66a&b, instruction(step2)",
"start_year": 2013,
"col_var": "NA",
"row_var": "FLPDYR",
"row_label": ["2013",
"2014",
"2015"],
"cpi_inflated": false,
"col_label": "NA",
"value": [ 3300,
3350,
3400]
},
"_ACTC_Income_thd":{
"long_name": "ACTC Income Threshold",
"description": "The portion of earned income below this threshold does not count as base for earned income credit. IRS reference: form 2441, line 3, in-line",
"start_year": 2013,
"col_var": "NA",
"row_var": "FLPDYR",
"row_label": ["2013",
"2014",
"2015",
"2016",
"2017",
"2018"],
"cpi_inflated": true,
"col_label": "NA",
"value": [ 3000,
3000,
3000,
3000,
3000,
10000]
},
"_ETC_pe_Single":{
"long_name": "Education Tax Credit Phaseout Ends (Single)",
"description": "The education tax credit will be zero for those tax payers of single filing status with modified AGI level (in thousands) higher than this level. IRS reference: form 8863, line 13, inline.",
"start_year": 2013,
"col_var": "NA",
"row_var": "FLPDYR",
"row_label": ["2013",
"2014",
"2015"],
"cpi_inflated": true,
"col_label": "NA",
"value": [63,
64,
65]
},
"_ETC_pe_Married":{
"long_name": "Education Tax Credit Phaseout Ends (Married)",
"description": "The education tax credit will be zero for those tax payers of married filing status with modified AGI level (in thousands) higher than this level. IRS reference: form 8863, line 13, inline.",
"start_year": 2013,
"col_var": "NA",
"row_var": "FLPDYR",
"row_label": ["2013",
"2014",
"2015"],
"cpi_inflated": true,
"col_label": "NA",
"value": [126,
128,
130]
},
"_FEI_ec_c":{
"long_name": "Max Foreign Earned Income Exclusion",
"description": "This amount is the maximum foreign earned income one individual could exclude from gross income. IRS reference: form 2555, line 29b, instruction",
"start_year": 2013,
"col_var": "NA",
"row_var": "FLPDYR",
"row_label": ["2013",
"2014",
"2015"],
"cpi_inflated": false,
"col_label": "NA",
"value": [97600,
99200,
100800]
},
"_EITC_ps_MarriedJ":{
"long_name": "EITC Phastout Starting* AGI (Married filling Jointly)",
"description": "Starting: this amount the difference between the phaseout starting AGI of taxpayers with filling status of married filling jointly and other filling status (single, surviving spouse or head of household); This amount can also apply to the phaseout ending AGI. IRS reference: form 1040, line 66a&b, calcuation (the difference btw EIC phaseout bases of married jointly fillers and other fillers).",
"start_year": 2013,
"col_var": "NA",
"row_var": "FLPDYR",
"row_label": ["2013",
"2014",
"2015"],
"cpi_inflated": true,
"col_label":"0kids 1kid 2kids 3+kids",
"value": [ [0, 0, 0, 0],
[5430, 5430, 5430, 5430],
[5510, 5520, 5520, 5520]]
},
"_LLC_Expense_c":{
"long_name": "Lifetime Learning Credit Expense Limit",
"description": "The maximum expense eligible for lifetime learning credit. IRS reference: form 8863, line 11, in-line",
"start_year": 2013,
"col_var": "NA",
"row_var": "NA",
"row_label": "NA",
"cpi_inflated": false,
"col_label": "NA",
"value": [10000]
},
"_CDCC_crt":{
"long_name": "Maximum Child and Dependent Care Credit Rate",
"description": "This rate is the maximum rate that applied on AGI for child and dependent care credit; This rate decreases as AGI goes up. IRS reference: form 2241, line 8, in-line",
"start_year": 2013,
"col_var": "NA",
"row_var": "NA",
"row_label": "NA",
"cpi_inflated": false,
"col_label": "NA",
"value": [35]
},
"_ID_pe":{
"long_name": "Itemized Deduction Phaseout Ending Income",
"description": "Itemized deduction will be zero for taxpayers with income higher than this level. IRS reference: form 1040, line 42, instruction (table).",
"start_year": 2013,
"col_var": "MARS",
"row_var": "FLPDYR",
"row_label": ["2013",
"2014",
"2015"],
"cpi_inflated": true,
"col_label": ["single", "joint", "separate", "head of household", "widow", "separate"],
"value": [[200000, 300000, 300000, 250000, 300000, 300000],
[254200, 305050, 152525, 279650, 305050, 152525],
[258250, 309900, 154950, 284050, 309900, 154950]]
},
"_EITC_rt":{
"long_name": "Earned Income Credit Rate",
"description": "Apply this rate on Income. IRS reference: form 1040, line 66a&b, calculation (table: Max_EIC/Max_EIC_base_income).",
"start_year": 2013,
"col_var": "_ieic",
"row_var": "NA",
"row_label": "NA",
"cpi_inflated": false,
"col_label":["0kids", "1kid", "2kids", "3+kids"],
"value": [[0.0765, 0.3400, 0.4000, 0.4500]]
},
"_EITC_prt":{
"long_name": "Earned Income Credit phaseout rate",
"description": "Earned income credit will decrease at the this rate when earned income goes up in the phaseout range. IRS reference: form 1040, line 66a&b, calculation (table: Max_EIC_base_income/Phaseout_Base).",
"start_year": 2013,
"col_var": "_ieic",
"row_var": "NA",
"row_label": "NA",
"cpi_inflated": false,
"col_label":["0kids", "1kid", "2kids", "3+kids"],
"value": [[0.0765, 0.1598, 0.2106, 0.2106]]
},
"_SS_Income_c":{
"long_name": "Max Taxable AGI for Social Security",
"description": "Taxpayers with income higher than this maximum are not subjected to social security tax. IRS reference: form , lines",
"start_year": 2013,
"col_var": "NA",
"row_var": "FLPDYR",
"row_label": ["2013",
"2014",
"2015"],
"cpi_inflated": true,
"col_label": "NA",
"value": [ 115800,
117000,
118500]
},
"_EITC_ps":{
"long_name": "EITC Phastout Starting* AGI",
"description": "Beyond this level of AGI, the amount of EITC starts to decrease as AGI goes up.. IRS reference: form 1040, line 66a&b, instructions.",
"start_year": 2013,
"col_var": "NA",
"row_var": "FLPDYR",
"row_label": ["2013",
"2014",
"2015"],
"cpi_inflated": true,
"col_label":"0kids 1kid 2kids 3+kids",
"value":[ [7970, 17530, 17530, 17530],
[8110, 17830, 17830, 17830],
[8240, 18110, 18110, 18110]]
},
"_II_rt1":{
"long_name": "Personal Income Tax Rate 1",
"description": "IRS reference: form 1040, line 44, instruction (Schedule X)",
"start_year": 2013,
"col_var": "NA",
"row_var": "NA",
"row_label": "NA",
"cpi_inflated": false,
"col_label": "NA",
"value": [0.1]
},
"_II_rt2":{
"long_name": "Personal Income Tax Rate 2",
"description": "IRS reference: form 1040, line 44, instruction (Schedule X)",
"start_year": 2013,
"col_var": "NA",
"row_var": "NA",
"row_label": "NA",
"cpi_inflated": false,
"col_label": "NA",
"value": [0.15]
},
"_II_rt3":{
"long_name": "Personal Income Tax Rate 3",
"description": "IRS reference: form 1040, line 44, instruction (Schedule X)",
"start_year": 2013,
"col_var": "NA",
"row_var": "NA",
"row_label": "NA",
"cpi_inflated": false,
"col_label": "NA",
"value": [0.25]
},
"_II_rt4":{
"long_name": "Personal Income Tax Rate 4",
"description": "IRS reference: form 1040, line 44, instruction (Schedule X)",
"start_year": 2013,
"col_var": "NA",
"row_var": "NA",
"row_label": "NA",
"cpi_inflated": false,
"col_label": "NA",
"value": [0.28]
},
"_II_rt5":{
"long_name": "Personal Income Tax Rate 5",
"description": "IRS reference: form 1040, line 44, instruction (Schedule X)",
"start_year": 2013,
"col_var": "NA",
"row_var": "NA",
"row_label": "NA",
"cpi_inflated": false,
"col_label": "NA",
"value": [0.33]
},
"_II_rt6":{
"long_name": "Personal Income Tax Rate 6",
"description": "IRS reference: form 1040, line 44, instruction (Schedule X)",
"start_year": 2013,
"col_var": "NA",
"row_var": "NA",
"row_label": "NA",
"cpi_inflated": false,
"col_label": "NA",
"value": [0.35]
},
"_II_rt7":{
"long_name": "Personal Income Tax Rate 7",
"description": "IRS reference: form 1040, line 44, instruction (Schedule X)",
"start_year": 2013,
"col_var": "NA",
"row_var": "NA",
"row_label": "NA",
"cpi_inflated": false,
"col_label": "NA",
"value": [0.396]
},
"_AMT_em_ps":{
"long_name": "AMT exemption Phaseout Start",
"description": "AMT exemption starts to decrease when AMTI goes beyond this threshold. IRS reference: form 1040, line 45, instruction (Worksheet).",
"start_year": 2013,
"col_var": "MARS",
"row_var": "FLPDYR",
"row_label": ["2013",
"2014",
"2015"],
"cpi_inflated": true,
"col_label": ["single", "joint", "separate", "head of household", "widow", "separate"],
"value":
[[112500, 150000, 75000, 112500, 150000, 75000],
[117300, 156500, 78250, 117300, 156500, 78250],
[119200, 158900, 79450, 119200, 158900, 79450]]
},
"_CTC_pe":{
"long_name": "Child Tax Credit Phaseout Start",
"description": "Child tax credit begins to decrease when taxpayers MAGI goes above this level. IRS reference: form 1040, line 52, instruction (Worksheet).",
"start_year": 2013,
"col_var": "MARS",
"row_var": "NA",
"row_label": "NA",
"cpi_inflated": false,
"col_label": ["single", "joint", "separate", "head of household", "widow", "separate"],
"value": [75000, 110000, 55000, 75000, 75000, 55000]
},
"_NIIT_thd":{
"long_name": "Additional Medicare Tax Income Threshold",
"description": "If the amount of your wages, self-employment income and railroad retirement compensation is more than this threshold, you are subject to the additional medicare tax at 0.9%. IRS reference.",
"start_year": 2013,
"col_var": "MARS",
"row_var": "NA",
"row_label": "NA",
"cpi_inflated": false,
"col_label": ["single", "joint", "separate", "head of household", "widow", "separate"],
"value": [200000, 250000, 125000, 200000, 200000, 125000]
},
"_II_em_ps":{
"long_name": "Personal Exemption Phaseout Starting Income",
"description": "TPersonal exemption starts to decrease beyond this income level. IRS reference: form 1040, line 45, instruction (Worksheet).",
"start_year": 2013,
"col_var": "MARS",
"row_var": "FLPDYR",
"row_label": ["2013",
"2014",
"2015"],
"cpi_inflated": true,
"col_label": ["single", "joint", "separate", "head of household", "widow", "separate"],
"value":
[ [250000, 300000, 150000, 275000, 300000, 150000],
[254200, 305050, 152525, 279650, 305050, 152525],
[258250, 309900, 154950, 284040, 309900, 154950]]
},
"_STD":{
"long_name": "Standard Deduction Amount",
"description": "IRS reference: form 1040, line 40, instruction (Formside notes).",
"start_year": 2013,
"col_var": "MARS",
"row_var": "FLPDYR",
"row_label": ["2013",
"2014",
"2015"],
"cpi_inflated": true,
"col_label": ["single", "joint", "separate", "head of household", "widow", "separate"],
"value":
[ [6100, 12200, 6100, 8950, 12200, 6100, 1000],
[6200, 12400, 6200, 9100, 12400, 6200, 1000],
[6300, 12600, 6300, 9250, 12600, 6300, 1050]]
},
"_II_brk1":{
"long_name": "Personal Income taxable bracket 1",
"description": "IRS reference: form 1040, line 40, in-line (Formside notes).",
"start_year": 2013,
"col_var": "MARS",
"row_var": "FLPDYR",
"row_label": ["2013",
"2014",
"2015"],
"cpi_inflated": true,
"col_label": ["single", "joint", "separate", "head of household", "widow", "separate"],
"value":[ [8925, 17850, 8925, 12750, 17850, 8925],
[9075, 18150, 9075, 12950, 18150, 9075],
[9225, 18450, 9225, 13150, 18450, 9225]]
},
"_II_brk2":{
"long_name": "Personal Income taxable bracket 2",
"description": "IRS reference: form 1040, line 40, in-line (Formside notes).",
"start_year": 2013,
"col_var": "MARS",
"row_var": "FLPDYR",
"row_label": ["2013",
"2014",
"2015"],
"cpi_inflated": true,
"col_label": ["single", "joint", "separate", "head of household", "widow", "separate"],
"value":[ [36250, 72500, 36250, 48600, 72500, 36250],
[36900, 73800, 36900, 49400, 73800, 36900],
[37450, 74900, 37450, 50200, 74900, 37450]]
},
"_II_brk3":{
"long_name": "Personal Income taxable bracket 3",
"description": "IRS reference: form 1040, line 40, in-line (Formside notes).",
"start_year": 2013,
"col_var": "MARS",
"row_var": "FLPDYR",
"row_label": ["2013",
"2014",
"2015"],
"cpi_inflated": true,
"col_label": ["single", "joint", "separate", "head of household", "widow", "separate"],
"value":[ [87850, 146400, 73200, 125450, 146400, 73200],
[89350, 148850, 74425, 127550, 148850, 74425],
[90750, 151200, 75600, 129600, 151200, 75600]]
},
"_II_brk4":{
"long_name": "Personal Income taxable bracket 4",
"description": "IRS reference: form 1040, line 40, in-line (Formside notes).",
"start_year": 2013,
"col_var": "MARS",
"row_var": "FLPDYR",
"row_label": ["2013",
"2014",
"2015"],
"cpi_inflated": true,
"col_label": ["single", "joint", "separate", "head of household", "widow", "separate"],
"value":[ [183250, 223050, 111525, 203150, 223050, 111525],
[186350, 226850, 113425, 206600, 226850, 113425],
[189300, 230450, 115225, 209850, 230450, 115225]]
},
"_II_brk5":{
"long_name": "Personal Income taxable bracket 5",
"description": "IRS reference: form 1040, line 40, in-line (Formside notes).",
"start_year": 2013,
"col_var": "MARS",
"row_var": "FLPDYR",
"row_label": ["2013",
"2014",
"2015"],
"cpi_inflated": true,
"col_label": ["single", "joint", "separate", "head of household", "widow", "separate"],
"value":[ [398350, 398350, 199175, 398350, 398350, 199175],
[405100, 405100, 202550, 405100, 405100, 202550],
[411500, 411500, 205750, 411500, 411500, 205750]]
},
"_II_brk6":{
"long_name": "Personal Income taxable bracket 6",
"description": "IRS reference: form 1040, line 40, in-line (Formside notes).",
"start_year": 2013,
"col_var": "MARS",
"row_var": "FLPDYR",
"row_label": ["2013",
"2014",
"2015"],
"cpi_inflated": true,
"col_label": ["single", "joint", "separate", "head of household", "widow", "separate"],
"value":[ [400000, 450000, 225000, 425000, 450000, 225000],
[406750, 457600, 228800, 432200, 457600, 228800],
[413200, 464850, 223425, 439000, 464850, 223425]]
},
"_FICA_trt":{
"long_name": "Combined FICA rate",
"description": "sum of social security and medicare tax rate, including both employer and employee",
"irs_ref": "Form , line , ",
"notes": "HC",
"start_year": 2013,
"col_var": "NA",
"row_var": "NA",
"row_label": "NA",
"cpi_inflated": false,
"col_label": "NA",
"value": [0.153]
},
"_SS_percentage1":{
"long_name": "Social Security Taxable Income Percentage",
"description": "This percentage of income in range 25k - 34k is taxable for the filing status of Single under current law",
"irs_ref": "Form , line , ",
"notes": "HC",
"start_year": 2013,
"col_var": "NA",
"row_var": "NA",
"row_label": "NA",
"cpi_inflated": false,
"col_label": "NA",
"value": [0.5]
},
"_SS_percentage2":{
"long_name": "Social Security Taxable Income Percentage",
"description": "This percentage of income in range 34k+ is taxable for the filing status of Single under current law",
"irs_ref": "Form , line , ",
"notes": "HC",
"start_year": 2013,
"col_var": "NA",
"row_var": "NA",
"row_label": "NA",
"cpi_inflated": false,
"col_label": "NA",
"value": [0.85]
},
"_II_prt":{
"long_name": "Personal Exemption Phaseout Rate",
"description": "",
"irs_ref": "Form , line , ",
"notes": "HC",
"start_year": 2013,
"col_var": "NA",
"row_var": "NA",
"row_label": "NA",
"cpi_inflated": false,
"col_label": "NA",
"value": [0.02]
},
"_ID_Medical_frt":{
"long_name": "Itemized Deduction: Medical Deduction Floor (%, floor)",
"description": "",
"irs_ref": "Form , line , ",
"notes": "HC",
"start_year": 2013,
"col_var": "NA",
"row_var": "NA",
"row_label": "NA",
"cpi_inflated": false,
"col_label": "NA",
"value": [0.075]
},
"_ID_Casualty_frt":{
"long_name": "Itemized Deduction: Casualty Deduction Floor(%, floor)",
"description": "",
"irs_ref": "Form , line , ",
"notes": "HC",
"start_year": 2013,
"col_var": "NA",
"row_var": "NA",
"row_label": "NA",
"cpi_inflated": false,
"col_label": "NA",
"value": [0.1]
},
"_ID_Miscellaneous_frt":{
"long_name": "Itemized Deduction: Miscellaneous Deduction Floor(%, AGI)",
"description": "",
"irs_ref": "Form , line , ",
"notes": "HC",
"start_year": 2013,
"col_var": "NA",
"row_var": "NA",
"row_label": "NA",
"cpi_inflated": false,
"col_label": "NA",
"value": [0.02]
},
"_ID_Charity_crt_Cash":{
"long_name": "Itemized Deduction: Charity Deduction ceiling for Cash (%, AGI)",
"description": "",
"irs_ref": "Form , line , ",
"notes": "HC",
"start_year": 2013,
"col_var": "NA",
"row_var": "NA",
"row_label": "NA",
"cpi_inflated": false,
"col_label": "NA",
"value": [0.5]
},
"_ID_Charity_crt_Asset":{
"long_name": "Itemized Deduction: Charity Deduction ceiling for Asset (%, AGI)",
"description": "",
"irs_ref": "Form , line , ",
"notes": "HC",
"start_year": 2013,
"col_var": "NA",
"row_var": "NA",
"row_label": "NA",
"cpi_inflated": false,
"col_label": "NA",
"value": [0.3]
},
"_ID_prt":{
"long_name": "Itemized Deduction: Phaseout rate",
"description": "",
"irs_ref": "Form , line , ",
"notes": "HC",
"start_year": 2013,
"col_var": "NA",
"row_var": "NA",
"row_label": "NA",
"cpi_inflated": false,
"col_label": "NA",
"value": [0.03]
},
"_ID_crt":{
"long_name": "Itemized Deduction: Maximum Percentage for Deductions",
"description": "deductions include medical expenses, investment interest, casualty and threft losses and wagering losses",
"irs_ref": "Form , line , ",
"notes": "HC",
"start_year": 2013,
"col_var": "NA",
"row_var": "NA",
"row_label": "NA",
"cpi_inflated": false,
"col_label": "NA",
"value": [0.8]
},
"_NIIT_trt":{
"long_name": "Net Investment Income Tax Rate",
"description": "",
"irs_ref": "Form , line , ",
"notes": "HC",
"start_year": 2013,
"col_var": "NA",
"row_var": "NA",
"row_label": "NA",
"cpi_inflated": false,
"col_label": "NA",
"value": [0.038]
},
"_AMT_prt":{
"long_name": "AMT: Phaseout Rate",
"description": "",
"irs_ref": "Form , line , ",
"notes": "HC",
"start_year": 2013,
"col_var": "NA",
"row_var": "NA",
"row_label": "NA",
"cpi_inflated": false,
"col_label": "NA",
"value": [0.25]
},
"_AMT_trt1":{
"long_name": "AMT: Tax Rate on AMTI",
"description": "",
"irs_ref": "Form , line , ",
"notes": "HC",
"start_year": 2013,
"col_var": "NA",
"row_var": "NA",
"row_label": "NA",
"cpi_inflated": false,
"col_label": "NA",
"value": [0.26]
},
"_AMT_trt2":{
"long_name": "AMT: Tax Rate on AMTI",
"description": "",
"irs_ref": "Form , line , ",
"notes": "HC; the additional tax rate (on top of .26) above certain threshold",
"start_year": 2013,
"col_var": "NA",
"row_var": "NA",
"row_label": "NA",
"cpi_inflated": false,
"col_label": "NA",
"value": [0.02]
},
"_CTC_prt":{
"long_name": "CTC Phaseout Rate",
"description": "",
"irs_ref": "Form , line , ",
"notes": "HC",
"start_year": 2013,
"col_var": "NA",
"row_var": "NA",
"row_label": "NA",
"cpi_inflated": false,
"col_label": "NA",
"value": [0.05]
},
"_ACTC_ChildNum":{
"long_name": "AMT: Tax Rate on AMTI",
"description": "",
"irs_ref": "Form , line , ",
"notes": "HC",
"start_year": 2013,
"col_var": "NA",
"row_var": "NA",
"row_label": "NA",
"cpi_inflated": false,
"col_label": "NA",
"value": [4]
},
"_ALD_StudentLoan_HC":{
"long_name": "Student Load Interest Deduction",
"description": "",
"irs_ref": "Form , line , ",
"notes": "HC",
"start_year": 2013,
"col_var": "NA",
"row_var": "NA",
"row_label": "NA",
"cpi_inflated": false,
"col_label": "NA",
"value": [0]
},
"_ALD_SelfEmploymentTax_HC":{
"long_name": "Deduction for self-employment tax",
"description": "",
"irs_ref": "Form , line , ",
"notes": "HC",
"start_year": 2013,
"col_var": "NA",
"row_var": "NA",
"row_label": "NA",
"cpi_inflated": false,
"col_label": "NA",
"value": [0]
},
"_ALD_SelfEmp_HealthIns_HC":{
"long_name": "Deduction for Self Employed Health Insurance",
"description": "",
"irs_ref": "Form , line , ",
"notes": "HC",