Example (7) produces 2022 static output for the filing units in the @@ -855,7 +855,7 @@
Above The Line Deductions — Misc. Adjustment Haircuts
tc Name: _ALD_StudentLoan_hc
TB Name: Adjustment for student loan interest haircut
Description: This decimal fraction can be applied to limit the student loan interest adjustment allowed.
Notes: The final adjustment amount will be (1-Haircut)*StudentLoanInterest.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
Above The Line Deductions — Misc. Adjustment Haircuts
tc Name: _ALD_SelfEmploymentTax_hc
TB Name: Adjustment for self-employment tax haircut
Description: This decimal fraction, if greater than zero, reduces the employer equivalent portion of self-employment adjustment.
Notes: The final adjustment amount would be (1-Haircut)*SelfEmploymentTaxAdjustment.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
Above The Line Deductions — Misc. Adjustment Haircuts
tc Name: _ALD_SelfEmp_HealthIns_hc
TB Name: Adjustment for self employed health insurance haircut
Description: This decimal fraction, if greater than zero, reduces the health insurance adjustment for self-employed taxpayers.
Notes: The final adjustment amount would be (1-Haircut)*SelfEmployedHealthInsuranceAdjustment.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
Above The Line Deductions — Misc. Adjustment Haircuts
tc Name: _ALD_KEOGH_SEP_hc
TB Name: Adjustment for contributions to either KEOGH or SEP plan haircut
Description: Under current law, contributions to Keogh or SEP plans can be fully deducted from gross income. This haircut can be used to limit the adjustment allowed.
Notes: The final adjustment amount is (1-Haircut)*KEOGH_SEP_Contributinos.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
Above The Line Deductions — Misc. Adjustment Haircuts
tc Name: _ALD_EarlyWithdraw_hc
TB Name: Adjustment for early withdrawal penalty haircut
Description: Under current law, early withdraw penalty can be fully deducted from gross income. This haircut can be used to limit the adjustment allowed.
Notes: The final adjustment amount is (1-Haircut)*EarlyWithdrawPenalty.
Has An Effect When Using: PUF data: True CPS data: False
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
Above The Line Deductions — Misc. Adjustment Haircuts
tc Name: _ALD_AlimonyPaid_hc
TB Name: Adjustment for alimony-paid haircut
Description: Under pre-TCJA law, the full amount of alimony paid is taken as an adjustment from gross income in arriving at AGI. This haircut can be used to change the deduction allowed.
Notes: The final adjustment amount would be (1-Haircut)*AlimonyPaid.
Has An Effect When Using: PUF data: True CPS data: False
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
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: stop
Above The Line Deductions — Misc. Adjustment Haircuts
tc Name: _ALD_AlimonyReceived_hc
TB Name: Adjustment for alimony-received haircut
Description: Under pre-TCJA law, none of alimony received is taken as an adjustment from gross income in arriving at AGI. This haircut can be used to change the deduction allowed.
Notes: The final adjustment amount would be (1-Haircut)*AlimonyReceived.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
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: stop
Above The Line Deductions — Misc. Adjustment Haircuts
tc Name: _ALD_EducatorExpenses_hc
TB Name: Deduction for educator expenses haircut
Description: If greater than zero, this decimal fraction reduces the portion of educator expenses that can be deducted from AGI.
Notes: The final adjustment amount would be (1-Haircut)*EducatorExpenses.
Has An Effect When Using: PUF data: True CPS data: False
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
Above The Line Deductions — Misc. Adjustment Haircuts
tc Name: _ALD_HSADeduction_hc
TB Name: Deduction for HSA deduction haircut
Description: If greater than zero, this decimal fraction reduces the portion of a taxpayer's HSA deduction that can be deducted from AGI.
Notes: The final adjustment amount would be (1-Haircut)*HSA_Deduction.
Has An Effect When Using: PUF data: True CPS data: False
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
Above The Line Deductions — Misc. Adjustment Haircuts
tc Name: _ALD_IRAContributions_hc
TB Name: Deduction for IRA contributions haircut
Description: If greater than zero, this decimal fraction reduces the portion of IRA contributions that can be deducted from AGI.
Notes: The final adjustment amount would be (1-Haircut)*IRA_Contribution.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
Above The Line Deductions — Misc. Adjustment Haircuts
tc Name: _ALD_DomesticProduction_hc
TB Name: Deduction for domestic production activity haircut
Description: If greater than zero, this decimal fraction reduces the portion of domestic production activity that can be deducted from AGI.
Notes: The final adjustment amount would be (1-Haircut)*DomesticProductionActivity.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
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: stop
Above The Line Deductions — Misc. Adjustment Haircuts
tc Name: _ALD_Tuition_hc
TB Name: Deduction for tuition and fees haircut
Description: If greater than zero, this decimal fraction reduces the portion of tuition and fees that can be deducted from AGI.
Notes: The final adjustment amount would be (1-Haircut)*TuitionFees.
Has An Effect When Using: PUF data: True CPS data: False
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
Above The Line Deductions — Misc. Exclusions
tc Name: _ALD_InvInc_ec_rt
TB Name: Investment income exclusion rate haircut
Description: Decimal fraction of investment income base that can be excluded from AGI.
Notes: The final taxable investment income will be (1-_ALD_InvInc_ec_rt)*investment_income_base. Even though the excluded portion of investment income is not included in AGI, it still is included in investment income used to calculate the Net Investment Income Tax and Earned Income Tax Credit.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
Above The Line Deductions — Misc. Exclusions
tc Name: _ALD_InvInc_ec_base_RyanBrady
TB Name: Investment income exclusion base for Ryan-Brady tax blueprint
Description: Exclusion is applied to long-term gains before loss limitation, taxable interest and qualified dividends. Interpretation of the sparsely-detailed Ryan-Brady provision.
Has An Effect When Using: PUF data: True CPS data: False
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: True Boolean Value: True
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False
Valid Range: min = False and max = True
Out-of-Range Action: stop
Above The Line Deductions — Misc. Exclusions
tc Name: _ALD_BusinessLosses_c
TB Name: Maximum amount of business losses deductible
Description: Business losses in excess of this amount may not be deducted from AGI.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
for: [single, joint, separate, headhousehold, widow]
2013: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2014: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2015: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2016: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2017: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2018: [250000.0, 500000.0, 250000.0, 250000.0, 500000.0]
2019: [254975.0, 509950.0, 254975.0, 254975.0, 509950.0]
2020: [260227.48, 520454.97, 260227.48, 260227.48, 520454.97]
2021: [265770.33, 531540.66, 265770.33, 265770.33, 531540.66]
2022: [271564.12, 543128.25, 271564.12, 271564.12, 543128.25]
2023: [277321.28, 554642.57, 277321.28, 277321.28, 554642.57]
2024: [283283.69, 566567.39, 283283.69, 283283.69, 566567.39]
2025: [289317.63, 578635.28, 289317.63, 289317.63, 578635.28]
2026: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
Valid Range: min = 0.0 and max = 9e+99
Out-of-Range Action: stop
Above The Line Deductions — Misc. Exclusions
tc Name: _ALD_InvInc_ec_rt
TB Name: Investment income exclusion rate haircut
Description: Decimal fraction of investment income base that can be excluded from AGI.
Notes: The final taxable investment income will be (1-_ALD_InvInc_ec_rt)*investment_income_base. Even though the excluded portion of investment income is not included in AGI, it still is included in investment income used to calculate the Net Investment Income Tax and Earned Income Tax Credit.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
Above The Line Deductions — Misc. Exclusions
tc Name: _ALD_InvInc_ec_base_RyanBrady
TB Name: Investment income exclusion base for Ryan-Brady tax blueprint
Description: Exclusion is applied to long-term gains before loss limitation, taxable interest and qualified dividends. Interpretation of the sparsely-detailed Ryan-Brady provision.
Has An Effect When Using: PUF data: True CPS data: False
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: True
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False
Valid Range: min = False and max = True
Out-of-Range Action: stop
Above The Line Deductions — Misc. Exclusions
tc Name: _ALD_BusinessLosses_c
TB Name: Maximum amount of business losses deductible
Description: Business losses in excess of this amount may not be deducted from AGI.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
for: [single, joint, separate, headhousehold, widow]
2013: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2014: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2015: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2016: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2017: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2018: [250000.0, 500000.0, 250000.0, 250000.0, 500000.0]
2019: [254975.0, 509950.0, 254975.0, 254975.0, 509950.0]
2020: [260227.48, 520454.97, 260227.48, 260227.48, 520454.97]
2021: [265770.33, 531540.66, 265770.33, 265770.33, 531540.66]
2022: [271564.12, 543128.25, 271564.12, 271564.12, 543128.25]
2023: [277321.28, 554642.57, 277321.28, 277321.28, 554642.57]
2024: [283283.69, 566567.39, 283283.69, 283283.69, 566567.39]
2025: [289317.63, 578635.28, 289317.63, 289317.63, 578635.28]
2026: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
Valid Range: min = 0.0 and max = 9e+99
Out-of-Range Action: stop
Above The Line Deductions — Child And Elderly Care
tc Name: _ALD_Dependents_hc
TB Name: Deduction for childcare costs haircut
Description: This decimal fraction, if greater than zero, reduces the portion of childcare costs that can be deducted from AGI.
Notes: The final adjustment would be (1-Haircut)*AverageChildcareCosts.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
Above The Line Deductions — Child And Elderly Care
tc Name: _ALD_Dependents_Child_c
TB Name: National average childcare costs: ceiling for available childcare deduction.
Description: The weighted average of childcare costs in the US. 7165 is the weighted average from the 'Child Care in America: 2016 State Fact Sheets'.
Notes: This is a weighted average of childcare costs in each state
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Above The Line Deductions — Child And Elderly Care
tc Name: _ALD_Dependents_Elder_c
TB Name: Ceiling for elderly care deduction proposed in Trump's tax plan
Description: A taxpayer can take an above the line deduction up to this amount if they have an elderly dependent. The Trump 2016 campaign proposal was for $5000.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Above The Line Deductions — Child And Elderly Care
tc Name: _ALD_Dependents_thd
TB Name: Maximum level of income to qualify for the dependent care deduction
Description: A taxpayer can only claim the dependent care deduction if their total income is below this level. The Trump 2016 campaign proposal was for 250000 single, 500000 joint, 250000 separate, 500000 headhousehold].
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
for: [single, joint, separate, headhousehold, widow]
2013: [0.0, 0.0, 0.0, 0.0, 0.0]
2014: [0.0, 0.0, 0.0, 0.0, 0.0]
2015: [0.0, 0.0, 0.0, 0.0, 0.0]
2016: [0.0, 0.0, 0.0, 0.0, 0.0]
2017: [0.0, 0.0, 0.0, 0.0, 0.0]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Personal Exemptions — Personal Exemption Phaseout Rate
tc Name: _II_prt
TB Name: Personal exemption phaseout rate
Description: Personal exemption amount will decrease by this rate for each dollar of AGI exceeding exemption phaseout start.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.02
2014: 0.02
2015: 0.02
2016: 0.02
2017: 0.02
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
Personal Exemptions — Repeal for Dependents Under Age 18
tc Name: _II_no_em_nu18
TB Name: Repeal personal exemptions for dependents under age 18
Description: Total personal exemptions will be decreased by the number of dependents under the age of 18.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: True Boolean Value: True
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False
Valid Range: min = False and max = True
Out-of-Range Action: stop
Personal Exemptions — Repeal for Dependents Under Age 18
tc Name: _II_no_em_nu18
TB Name: Repeal personal exemptions for dependents under age 18
Description: Total personal exemptions will be decreased by the number of dependents under the age of 18.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: True
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False
Valid Range: min = False and max = True
Out-of-Range Action: stop
Nonrefundable Credits — Child And Dependent Care
tc Name: _CDCC_c
TB Name: Maximum child & dependent care credit per dependent
Description: The maximum amount of credit allowed for each qualifying dependent.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 3000.0
2014: 3000.0
2015: 3000.0
2016: 3000.0
2017: 3000.0
Valid Range: min = 0 and max = 3000
Out-of-Range Action: stop
Nonrefundable Credits — Child And Dependent Care
tc Name: _CDCC_ps
TB Name: Child & dependent care credit phaseout start
Description: For taxpayers with AGI over this amount, the credit is reduced by one percentage point each $2000 of AGI over this amount.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 15000.0
2014: 15000.0
2015: 15000.0
2016: 15000.0
2017: 15000.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Nonrefundable Credits — Child And Dependent Care
tc Name: _CDCC_crt
TB Name: Child & dependent care credit phaseout percentage rate ceiling
Description: The maximum percentage rate in the AGI phaseout; this percentage rate decreases as AGI rises above the _CDCC_ps level.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 35.0
2014: 35.0
2015: 35.0
2016: 35.0
2017: 35.0
Valid Range: min = 0 and max = 100
Out-of-Range Action: stop
Nonrefundable Credits — Child Tax Credit
tc Name: _CTC_c
TB Name: Maximum child tax credit per child
Description: The maximum amount of 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
Integer Value: False Boolean Value: False
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 = 9e+99
Out-of-Range Action: stop
Nonrefundable Credits — Child Tax Credit
tc Name: _CTC_c_under5_bonus
TB Name: Bonus child tax credit maximum for qualifying children under five
Description: The maximum amount of child tax credit allowed for each child is increased by this amount for qualifying children under 5 years old.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Nonrefundable Credits — Child Tax Credit
tc Name: _CTC_ps
TB Name: Child tax credit phaseout MAGI start
Description: Child tax credit begins to decrease when MAGI is above this level.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
for: [single, joint, separate, headhousehold, 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: stop
Nonrefundable Credits — Child Tax Credit
tc Name: _CTC_prt
TB Name: Child tax credit phaseout rate
Description: The amount of 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
Integer Value: False Boolean Value: False
Known Values:
2013: 0.05
2014: 0.05
2015: 0.05
2016: 0.05
2017: 0.05
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
Nonrefundable Credits — Child Tax Credit
tc Name: _DependentCredit_Child_c
TB Name: Nonrefundable credit for child dependents on top of the child tax credit
Description: This nonrefundable credit is applied to child dependents and begins phasing out after the CTC phaseout ends.
Notes: Become 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
Integer Value: False Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 600.0
2019: 600.0
2020: 600.0
2021: 600.0
2022: 500.0
2023: 500.0
2024: 500.0
2025: 400.0
2026: 0.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Nonrefundable Credits — Child Tax Credit
tc Name: _DependentCredit_Nonchild_c
TB Name: Nonrefundable credit for non-child dependents on top of the child tax credit
Description: This nonrefundable credit is applied to non-child dependents and begins phasing out after the CTC phaseout ends.
Notes: Become 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
Integer Value: False Boolean Value: False
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: stop
Nonrefundable Credits — Child Tax Credit
tc Name: _DependentCredit_before_CTC
TB Name: Stack the Dependent Credit before the Child Tax Credit
Description: Place the drawdown of the nonrefundable Dependent Credit against tax liability before the drawdown of the Child Tax Credit.
Notes: Become part of current-law policy with passage of TCJA
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: True Boolean Value: True
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False
2018: True
Valid Range: min = False and max = True
Out-of-Range Action: stop
Nonrefundable Credits — Child Tax Credit
tc Name: _FilerCredit_c
TB Name: Nonrefundable credit for each filing unit
Description: This nonrefundable credit is applied to the filing unit and begins phasing out after the CTC phaseout ends.
Notes: First introduced in House TCJA bills
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
for: [single, joint, separate, headhousehold, widow]
2013: [0.0, 0.0, 0.0, 0.0, 0.0]
2014: [0.0, 0.0, 0.0, 0.0, 0.0]
2015: [0.0, 0.0, 0.0, 0.0, 0.0]
2016: [0.0, 0.0, 0.0, 0.0, 0.0]
2017: [0.0, 0.0, 0.0, 0.0, 0.0]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Nonrefundable Credits — Child Tax Credit
tc Name: _CTC_c
TB Name: Maximum child tax credit per child
Description: The maximum amount of 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
Integer Value: False Boolean Value: False
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 = 9e+99
Out-of-Range Action: stop
Nonrefundable Credits — Child Tax Credit
tc Name: _CTC_c_under5_bonus
TB Name: Bonus child tax credit maximum for qualifying children under five
Description: The maximum amount of child tax credit allowed for each child is increased by this amount for qualifying children under 5 years old.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Nonrefundable Credits — Child Tax Credit
tc Name: _CTC_ps
TB Name: Child tax credit phaseout MAGI start
Description: Child tax credit begins to decrease when MAGI is above this level.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
for: [single, joint, separate, headhousehold, 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: stop
Nonrefundable Credits — Child Tax Credit
tc Name: _CTC_prt
TB Name: Child tax credit phaseout rate
Description: The amount of 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
Integer Value: False Boolean Value: False
Known Values:
2013: 0.05
2014: 0.05
2015: 0.05
2016: 0.05
2017: 0.05
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
Nonrefundable Credits — Child Tax Credit
tc Name: _DependentCredit_Child_c
TB Name: Nonrefundable credit for child dependents on top of the child tax credit
Description: This nonrefundable credit is applied to child dependents and begins phasing out after the CTC phaseout ends.
Notes: Become 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
Integer Value: False Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 600.0
2019: 600.0
2020: 600.0
2021: 600.0
2022: 500.0
2023: 500.0
2024: 500.0
2025: 400.0
2026: 0.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Nonrefundable Credits — Child Tax Credit
tc Name: _DependentCredit_Nonchild_c
TB Name: Nonrefundable credit for non-child dependents on top of the child tax credit
Description: This nonrefundable credit is applied to non-child dependents and begins phasing out after the CTC phaseout ends.
Notes: Become 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
Integer Value: False Boolean Value: False
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: stop
Nonrefundable Credits — Child Tax Credit
tc Name: _DependentCredit_before_CTC
TB Name: Stack the Dependent Credit before the Child Tax Credit
Description: Place the drawdown of the nonrefundable Dependent Credit against tax liability before the drawdown of the Child Tax Credit.
Notes: Become part of current-law policy with passage of TCJA
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: True
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False
2018: True
Valid Range: min = False and max = True
Out-of-Range Action: stop
Nonrefundable Credits — Child Tax Credit
tc Name: _FilerCredit_c
TB Name: Nonrefundable credit for each filing unit
Description: This nonrefundable credit is applied to the filing unit and begins phasing out after the CTC phaseout ends.
Notes: First introduced in House TCJA bills
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
for: [single, joint, separate, headhousehold, widow]
2013: [0.0, 0.0, 0.0, 0.0, 0.0]
2014: [0.0, 0.0, 0.0, 0.0, 0.0]
2015: [0.0, 0.0, 0.0, 0.0, 0.0]
2016: [0.0, 0.0, 0.0, 0.0, 0.0]
2017: [0.0, 0.0, 0.0, 0.0, 0.0]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Nonrefundable Credits — Misc. Credit Limits
tc Name: _CR_RetirementSavings_hc
TB Name: Credit for retirement savings haircut
Description: If greater than zero, this decimal fraction reduces the portion of the retirement savings credit that can be claimed.
Notes: Credit claimed will be (1-Haircut)*RetirementSavingsCredit.
Has An Effect When Using: PUF data: True CPS data: False
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
Nonrefundable Credits — Misc. Credit Limits
tc Name: _CR_ForeignTax_hc
TB Name: Credit for foreign tax haircut
Description: If greater than zero, this decimal fraction reduces the portion of the foreign tax credit that can be claimed.
Notes: Credit claimed will be (1-Haircut)*ForeignTaxCredit.
Has An Effect When Using: PUF data: True CPS data: False
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
Nonrefundable Credits — Misc. Credit Limits
tc Name: _CR_ResidentialEnergy_hc
TB Name: Credit for residential energy haircut
Description: If greater than zero, this decimal fraction reduces the portion of the residential energy credit that can be claimed.
Notes: Credit claimed will be (1-Haircut)*ResidentialEnergyCredit.
Has An Effect When Using: PUF data: True CPS data: False
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
Nonrefundable Credits — Misc. Credit Limits
tc Name: _CR_GeneralBusiness_hc
TB Name: Credit for general business haircut
Description: If greater than zero, this decimal fraction reduces the portion of the general business credit that can be claimed.
Notes: Credit claimed will be (1-Haircut)*GeneralBusinessCredit.
Has An Effect When Using: PUF data: True CPS data: False
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
Nonrefundable Credits — Misc. Credit Limits
tc Name: _CR_MinimumTax_hc
TB Name: Credit for previous year minimum tax credit haircut
Description: If greater than zero, this decimal fraction reduces the portion of the previous year minimum tax credit that can be claimed.
Notes: Credit claimed will be (1-Haircut)*PreviousYearMinimumTaxCredit.
Has An Effect When Using: PUF data: True CPS data: False
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
Nonrefundable Credits — Misc. Credit Limits
tc Name: _CR_AmOppRefundable_hc
TB Name: Refundable portion of the American Opportunity Credit haircut
Description: If greater than zero, this decimal fraction reduces the portion of the refundable American Opportunity credit that can be claimed.
Notes: Credit claimed will be (1-Haircut)*RefundablePortionOfAmericanOpportunityCredit.
Has An Effect When Using: PUF data: True CPS data: False
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
Nonrefundable Credits — Misc. Credit Limits
tc Name: _CR_AmOppNonRefundable_hc
TB Name: Nonrefundable portion of the American Opportunity Credit haircut
Description: If greater than zero, this decimal fraction reduces the portion of the nonrefundable American Opportunity credit that can be claimed.
Notes: Credit claimed will be (1-Haircut)*NonRefundablePortionOfAmericanOpportunityCredit.
Has An Effect When Using: PUF data: True CPS data: False
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
Nonrefundable Credits — Misc. Credit Limits
tc Name: _CR_SchR_hc
TB Name: Schedule R Credit haircut
Description: If greater than zero, this decimal fraction reduces the portion of Schedule R credit that can be claimed.
Notes: Credit claimed will be (1-Haircut)*ScheduleRCredit
Has An Effect When Using: PUF data: True CPS data: False
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
Nonrefundable Credits — Misc. Credit Limits
tc Name: _CR_OtherCredits_hc
TB Name: Other Credits haircut
Description: If greater than zero, this decimal fraction reduces the portion of other credit that can be claimed.
Notes: Credit claimed will be (1-Haircut)*OtherCredits.
Has An Effect When Using: PUF data: True CPS data: False
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
Nonrefundable Credits — Misc. Credit Limits
tc Name: _CR_Education_hc
TB Name: Education Credits haircut
Description: If greater than zero, this decimal fraction reduces the portion of education credits that can be claimed.
Notes: Credit claimed will be (1-Haircut)*EducationCredits.
Has An Effect When Using: PUF data: True CPS data: False
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
Itemized Deductions — Itemized Deduction Limitation
tc Name: _ID_ps
TB Name: Itemized deduction phaseout AGI start (Pease provision)
Description: The itemized deductions will be reduced for taxpayers with AGI higher than this level.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
for: [single, joint, separate, headhousehold, 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]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Itemized Deductions — Itemized Deduction Limitation
tc Name: _ID_prt
TB Name: Itemized deduction phaseout rate (Pease)
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
Integer Value: False Boolean Value: False
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: stop
Itemized Deductions — Itemized Deduction Limitation
tc Name: _ID_crt
TB Name: Itemized deduction maximum phaseout as a decimal fraction of total itemized deductions (Pease)
Description: The phaseout amount is capped at this fraction of the original total deduction.
Notes: The ceiling rate should not be increased beyond 1.0 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
Integer Value: False Boolean Value: False
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 = 0.0 and max = 1.0
Out-of-Range Action: warn
Itemized Deductions — Surtax On Itemized Deduction Benefits Above An AGI Threshold
tc Name: _ID_BenefitSurtax_trt
TB Name: Surtax rate on the benefits from specified itemized deductions
Description: The benefit from specified itemized deductions exceeding the credit is taxed at this rate. A surtax rate of 1 strictly limits the benefit from specified itemized deductions to the specified credit. In http://www.nber.org/papers/w16921, Feldstein, Feenberg, and MacGuineas propose a credit of 2% of AGI against a 100% tax rate; in their proposal, however, a broader set of tax benefits, including the employer provided health exclusion, would be taxed.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
Itemized Deductions — Surtax On Itemized Deduction Benefits Above An AGI Threshold
tc Name: _ID_BenefitSurtax_crt
TB Name: Credit on itemized deduction benefit surtax (decimal fraction of AGI)
Description: The surtax on specified itemized deductions applies to benefits in excess of this fraction of AGI. In http://www.nber.org/papers/w16921, Feldstein, Feenberg, and MacGuineas propose a credit of 2% of AGI against a 100% tax rate; in their proposal, however, a broader set of tax benefits, including the employer provided health exclusion, would be taxed.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 1.0
2014: 1.0
2015: 1.0
2016: 1.0
2017: 1.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
Itemized Deductions — Surtax On Itemized Deduction Benefits Above An AGI Threshold
tc Name: _ID_BenefitSurtax_em
TB Name: Exemption for itemized deduction benefit surtax (dollar AGI threshold)
Description: This amount is subtracted from itemized deduction benefits in the calculation of the itemized deduction benefit surtax. With _ID_BenefitSurtax_crt set to 0.0 and _ID_BenefitSurtax_trt set to 1.0, this amount serves as a dollar limit on the value of itemized deductions.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
for: [single, joint, separate, headhousehold, widow]
2013: [0.0, 0.0, 0.0, 0.0, 0.0]
2014: [0.0, 0.0, 0.0, 0.0, 0.0]
2015: [0.0, 0.0, 0.0, 0.0, 0.0]
2016: [0.0, 0.0, 0.0, 0.0, 0.0]
2017: [0.0, 0.0, 0.0, 0.0, 0.0]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Itemized Deductions — Surtax On Itemized Deduction Benefits Above An AGI Threshold
tc Name: _ID_BenefitSurtax_Switch
TB Name: Deductions subject to the surtax on itemized deduction benefits
Description: The surtax on itemized deduction benefits applies to the benefits derived from the itemized deductions specified with this parameter.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: True Boolean Value: True
Known Values:
for: [medical, statelocal, realestate, casualty, misc, interest, charity]
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]
Valid Range: min = False and max = True
Out-of-Range Action: stop
Itemized Deductions — Surtax On Itemized Deduction Benefits Above An AGI Threshold
tc Name: _ID_BenefitSurtax_trt
TB Name: Surtax rate on the benefits from specified itemized deductions
Description: The benefit from specified itemized deductions exceeding the credit is taxed at this rate. A surtax rate of 1 strictly limits the benefit from specified itemized deductions to the specified credit. In http://www.nber.org/papers/w16921, Feldstein, Feenberg, and MacGuineas propose a credit of 2% of AGI against a 100% tax rate; in their proposal, however, a broader set of tax benefits, including the employer provided health exclusion, would be taxed.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
Itemized Deductions — Surtax On Itemized Deduction Benefits Above An AGI Threshold
tc Name: _ID_BenefitSurtax_crt
TB Name: Credit on itemized deduction benefit surtax (decimal fraction of AGI)
Description: The surtax on specified itemized deductions applies to benefits in excess of this fraction of AGI. In http://www.nber.org/papers/w16921, Feldstein, Feenberg, and MacGuineas propose a credit of 2% of AGI against a 100% tax rate; in their proposal, however, a broader set of tax benefits, including the employer provided health exclusion, would be taxed.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 1.0
2014: 1.0
2015: 1.0
2016: 1.0
2017: 1.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
Itemized Deductions — Surtax On Itemized Deduction Benefits Above An AGI Threshold
tc Name: _ID_BenefitSurtax_em
TB Name: Exemption for itemized deduction benefit surtax (dollar AGI threshold)
Description: This amount is subtracted from itemized deduction benefits in the calculation of the itemized deduction benefit surtax. With _ID_BenefitSurtax_crt set to 0.0 and _ID_BenefitSurtax_trt set to 1.0, this amount serves as a dollar limit on the value of itemized deductions.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
for: [single, joint, separate, headhousehold, widow]
2013: [0.0, 0.0, 0.0, 0.0, 0.0]
2014: [0.0, 0.0, 0.0, 0.0, 0.0]
2015: [0.0, 0.0, 0.0, 0.0, 0.0]
2016: [0.0, 0.0, 0.0, 0.0, 0.0]
2017: [0.0, 0.0, 0.0, 0.0, 0.0]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Itemized Deductions — Surtax On Itemized Deduction Benefits Above An AGI Threshold
tc Name: _ID_BenefitSurtax_Switch
TB Name: Deductions subject to the surtax on itemized deduction benefits
Description: The surtax on itemized deduction benefits applies to the benefits derived from the itemized deductions specified with this parameter.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: True
Known Values:
for: [medical, statelocal, realestate, casualty, misc, interest, charity]
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]
Valid Range: min = False and max = True
Out-of-Range Action: stop
Itemized Deductions — Ceiling On The Benefit Of Itemized Deductions As A Percent Of Deductible Expenses
tc Name: _ID_BenefitCap_rt
TB Name: Ceiling on the benefits from itemized deductions; decimal fraction of total deductible expenses
Description: The benefit from specified itemized deductions is capped at this percent of the total deductible expenses.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 1.0
2014: 1.0
2015: 1.0
2016: 1.0
2017: 1.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
Itemized Deductions — Ceiling On The Benefit Of Itemized Deductions As A Percent Of Deductible Expenses
tc Name: _ID_BenefitCap_Switch
TB Name: Deductions subject to the cap on itemized deduction benefits
Description: The cap on itemized deduction benefits applies to the benefits derived from the itemized deductions specified with this parameter.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: True Boolean Value: True
Known Values:
for: [medical, statelocal, realestate, casualty, misc, interest, charity]
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]
Valid Range: min = False and max = True
Out-of-Range Action: stop
Itemized Deductions — Ceiling On The Benefit Of Itemized Deductions As A Percent Of Deductible Expenses
tc Name: _ID_BenefitCap_rt
TB Name: Ceiling on the benefits from itemized deductions; decimal fraction of total deductible expenses
Description: The benefit from specified itemized deductions is capped at this percent of the total deductible expenses.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 1.0
2014: 1.0
2015: 1.0
2016: 1.0
2017: 1.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
Itemized Deductions — Ceiling On The Benefit Of Itemized Deductions As A Percent Of Deductible Expenses
tc Name: _ID_BenefitCap_Switch
TB Name: Deductions subject to the cap on itemized deduction benefits
Description: The cap on itemized deduction benefits applies to the benefits derived from the itemized deductions specified with this parameter.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: True
Known Values:
for: [medical, statelocal, realestate, casualty, misc, interest, charity]
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]
Valid Range: min = False and max = True
Out-of-Range Action: stop
Itemized Deductions — Ceiling On The Amount Of Itemized Deductions Allowed
tc Name: _ID_c
TB Name: Ceiling on the amount of itemized deductions allowed (dollars)
Description: The amount of itemized deductions is limited to this dollar amount.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
for: [single, joint, separate, headhousehold, widow]
2013: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2014: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2015: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2016: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2017: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Itemized Deductions — Ceiling On The Amount Of Itemized Deductions Allowed
tc Name: _ID_AmountCap_rt
TB Name: Ceiling on the gross amount of itemized deductions allowed; decimal fraction of AGI
Description: The gross allowable amount of specified itemized deductions is capped at this percent of AGI.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 9e+99
2014: 9e+99
2015: 9e+99
2016: 9e+99
2017: 9e+99
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Itemized Deductions — Ceiling On The Amount Of Itemized Deductions Allowed
tc Name: _ID_AmountCap_Switch
TB Name: Deductions subject to the cap on itemized deduction benefits
Description: The cap on itemized deduction benefits applies to the benefits derived from the itemized deductions specified with this parameter.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: True Boolean Value: True
Known Values:
for: [medical, statelocal, realestate, casualty, misc, interest, charity]
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]
Valid Range: min = False and max = True
Out-of-Range Action: stop
Itemized Deductions — Ceiling On The Amount Of Itemized Deductions Allowed
tc Name: _ID_c
TB Name: Ceiling on the amount of itemized deductions allowed (dollars)
Description: The amount of itemized deductions is limited to this dollar amount.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
for: [single, joint, separate, headhousehold, widow]
2013: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2014: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2015: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2016: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2017: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Itemized Deductions — Ceiling On The Amount Of Itemized Deductions Allowed
tc Name: _ID_AmountCap_rt
TB Name: Ceiling on the gross amount of itemized deductions allowed; decimal fraction of AGI
Description: The gross allowable amount of specified itemized deductions is capped at this percent of AGI.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 9e+99
2014: 9e+99
2015: 9e+99
2016: 9e+99
2017: 9e+99
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Itemized Deductions — Ceiling On The Amount Of Itemized Deductions Allowed
tc Name: _ID_AmountCap_Switch
TB Name: Deductions subject to the cap on itemized deduction benefits
Description: The cap on itemized deduction benefits applies to the benefits derived from the itemized deductions specified with this parameter.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: True
Known Values:
for: [medical, statelocal, realestate, casualty, misc, interest, charity]
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]
Valid Range: min = False and max = True
Out-of-Range Action: stop
Capital Gains And Dividends — AMT - Long Term Capital Gains And Qualified Dividends
tc Name: _AMT_CG_rt1
TB Name: Long term capital gain and qualified dividends (AMT) rate 1
Description: Capital gain and qualified dividends (stacked on top of regular income) below threshold 1 are taxed at this rate.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
Capital Gains And Dividends — AMT - Long Term Capital Gains And Qualified Dividends
tc Name: _AMT_CG_brk1
TB Name: Top of long-term capital gains and qualified dividends (AMT) tax bracket 1
Description: The gains and dividends, stacked last, of AMT taxable income below this are taxed at AMT capital gain rate 1.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
for: [single, joint, separate, headhousehold, widow]
2013: [36250.0, 72500.0, 36250.0, 48600.0, 72500.0]
2014: [36900.0, 73800.0, 36900.0, 49400.0, 73800.0]
2015: [37450.0, 74900.0, 37450.0, 50200.0, 74900.0]
2016: [37650.0, 75300.0, 37650.0, 50400.0, 75300.0]
2017: [37950.0, 75900.0, 37950.0, 50800.0, 75900.0]
Valid Range: min = 0 and max = _AMT_CG_brk2
Out-of-Range Action: stop
Capital Gains And Dividends — AMT - Long Term Capital Gains And Qualified Dividends
tc Name: _AMT_CG_rt2
TB Name: Long term capital gain and qualified dividends (AMT) rate 2
Description: Capital gain and qualified dividend (stacked on top of regular income) below threshold 2 and above threshold 1 are taxed at this rate.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.15
2014: 0.15
2015: 0.15
2016: 0.15
2017: 0.15
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
Capital Gains And Dividends — AMT - Long Term Capital Gains And Qualified Dividends
tc Name: _AMT_CG_brk2
TB Name: Top of long-term capital gains and qualified dividends (AMT) tax bracket 2
Description: The gains and dividends, stacked last, of AMT taxable income below this threshold and above bracket 1 are taxed at AMT capital gain rate 2.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
for: [single, joint, separate, headhousehold, widow]
2013: [400000.0, 450000.0, 225000.0, 425000.0, 450000.0]
2014: [406750.0, 457600.0, 228800.0, 432200.0, 457600.0]
2015: [413200.0, 464850.0, 232425.0, 439000.0, 464850.0]
2016: [415050.0, 466950.0, 233475.0, 441000.0, 466950.0]
2017: [418400.0, 470700.0, 235350.0, 444550.0, 470700.0]
Valid Range: min = _AMT_CG_brk1 and max = _AMT_CG_brk3
Out-of-Range Action: stop
Capital Gains And Dividends — AMT - Long Term Capital Gains And Qualified Dividends
tc Name: _AMT_CG_rt3
TB Name: Long term capital gain and qualified dividends (AMT) rate 3
Description: The capital gain and qualified dividend (stacked on top of regular income) above threshold 2 and below threshold 3 are taxed at this rate.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.2
2014: 0.2
2015: 0.2
2016: 0.2
2017: 0.2
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
Capital Gains And Dividends — AMT - Long Term Capital Gains And Qualified Dividends
tc Name: _AMT_CG_brk3
TB Name: Long term capital gain and qualified dividends (AMT) threshold 3
Description: The gains and dividends, stacked last, of AMT taxable income below this and above bracket 2 are taxed at capital gain rate 3; above thisthey are taxed at AMT capital gain rate 4. Default value is essentially infinity.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
for: [single, joint, separate, headhousehold, widow]
2013: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2014: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2015: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2016: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2017: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
Valid Range: min = _AMT_CG_brk2 and max = 9e+99
Out-of-Range Action: stop
Capital Gains And Dividends — AMT - Long Term Capital Gains And Qualified Dividends
tc Name: _AMT_CG_rt4
TB Name: Long term capital gain and qualified dividends (AMT) rate 4
Description: The capital gain and dividends (stacked on top of regular income) that are above threshold 3 are taxed at this rate.
Has An Effect When Using: PUF data: True CPS data: False
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 1.0
2014: 1.0
2015: 1.0
2016: 1.0
2017: 1.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
Capital Gains And Dividends — Tax All Capital Gains And Dividends The Same As Regular Taxable Income
tc Name: _CG_nodiff
TB Name: Long term capital gains and qualified dividends taxed no differently than regular taxable income
Description: Specifies whether or not long term capital gains and qualified dividends are taxed like regular taxable income.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: True Boolean Value: True
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False
Valid Range: min = False and max = True
Out-of-Range Action: stop
Capital Gains And Dividends — Tax All Capital Gains And Dividends The Same As Regular Taxable Income
tc Name: _CG_ec
TB Name: Dollar amount of all capital gains and qualified dividends that are excluded from AGI.
Description: Positive value used only if long term capital gains and qualified dividends taxed no differently than regular taxable income.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Capital Gains And Dividends — Tax All Capital Gains And Dividends The Same As Regular Taxable Income
tc Name: _CG_reinvest_ec_rt
TB Name: Fraction of all capital gains and qualified dividends in excess of the dollar exclusion that are excluded from AGI.
Description: Positive value used only if long term capital gains and qualified dividends taxed no differently than regular taxable income. To limit the exclusion to capital gains and dividends invested within one year, set to statutory exclusion rate times the fraction of capital gains and qualified dividends in excess of the exclusion that are assumed to be reinvested within the year.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
Capital Gains And Dividends — Tax All Capital Gains And Dividends The Same As Regular Taxable Income
tc Name: _CG_nodiff
TB Name: Long term capital gains and qualified dividends taxed no differently than regular taxable income
Description: Specifies whether or not long term capital gains and qualified dividends are taxed like regular taxable income.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: True
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False
Valid Range: min = False and max = True
Out-of-Range Action: stop
Capital Gains And Dividends — Tax All Capital Gains And Dividends The Same As Regular Taxable Income
tc Name: _CG_ec
TB Name: Dollar amount of all capital gains and qualified dividends that are excluded from AGI.
Description: Positive value used only if long term capital gains and qualified dividends taxed no differently than regular taxable income.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Capital Gains And Dividends — Tax All Capital Gains And Dividends The Same As Regular Taxable Income
tc Name: _CG_reinvest_ec_rt
TB Name: Fraction of all capital gains and qualified dividends in excess of the dollar exclusion that are excluded from AGI.
Description: Positive value used only if long term capital gains and qualified dividends taxed no differently than regular taxable income. To limit the exclusion to capital gains and dividends invested within one year, set to statutory exclusion rate times the fraction of capital gains and qualified dividends in excess of the exclusion that are assumed to be reinvested within the year.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
Personal Income — Regular: Non-AMT, Non-Pass-Through
tc Name: _II_rt1
TB Name: Personal income (regular/non-AMT/non-pass-through) tax rate 1
Description: The lowest tax rate, applied to the portion of taxable income below tax bracket 1.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
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: stop
Personal Income — Regular: Non-AMT, Non-Pass-Through
tc Name: _II_brk1
TB Name: Personal income (regular/non-AMT/non-pass-through) tax bracket (upper threshold) 1
Description: Taxable income below this threshold is taxed at tax rate 1.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
for: [single, joint, separate, headhousehold, widow]
2013: [8925.0, 17850.0, 8925.0, 12750.0, 17850.0]
2014: [9075.0, 18150.0, 9075.0, 12950.0, 18150.0]
2015: [9225.0, 18450.0, 9225.0, 13150.0, 18450.0]
2016: [9275.0, 18550.0, 9275.0, 13250.0, 18550.0]
2017: [9325.0, 18650.0, 9325.0, 13350.0, 18650.0]
2018: [9525.0, 19050.0, 9525.0, 13600.0, 19050.0]
2019: [9714.55, 19429.1, 9714.55, 13870.64, 19429.1]
2020: [9914.67, 19829.34, 9914.67, 14156.38, 19829.34]
2021: [10125.85, 20251.7, 10125.85, 14457.91, 20251.7]
2022: [10346.59, 20693.19, 10346.59, 14773.09, 20693.19]
2023: [10565.94, 21131.89, 10565.94, 15086.28, 21131.89]
2024: [10793.11, 21586.23, 10793.11, 15410.64, 21586.23]
2025: [11023.0, 22046.02, 11023.0, 15738.89, 22046.02]
2026: [11242.0, 22484.0, 11242.0, 16094.0, 22484.0]
Valid Range: min = 0 and max = _II_brk2
Out-of-Range Action: stop
Personal Income — Regular: Non-AMT, Non-Pass-Through
tc Name: _II_rt2
TB Name: Personal income (regular/non-AMT/non-pass-through) tax rate 2
Description: The second lowest tax rate, applied to the portion of taxable income below tax bracket 2 and above tax bracket 1.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.15
2014: 0.15
2015: 0.15
2016: 0.15
2017: 0.15
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: stop
Personal Income — Regular: Non-AMT, Non-Pass-Through
tc Name: _II_brk2
TB Name: Personal income (regular/non-AMT/non-pass-through) tax bracket (upper threshold) 2
Description: Income below this threshold and above tax bracket 1 is taxed at tax rate 2.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
for: [single, joint, separate, headhousehold, widow]
2013: [36250.0, 72500.0, 36250.0, 48600.0, 72500.0]
2014: [36900.0, 73800.0, 36900.0, 49400.0, 73800.0]
2015: [37450.0, 74900.0, 37450.0, 50200.0, 74900.0]
2016: [37650.0, 75300.0, 37650.0, 50400.0, 75300.0]
2017: [37950.0, 75900.0, 37950.0, 50800.0, 75900.0]
2018: [38700.0, 77400.0, 38700.0, 51800.0, 77400.0]
2019: [39470.13, 78940.26, 39470.13, 52830.82, 78940.26]
2020: [40283.21, 80566.43, 40283.21, 53919.13, 80566.43]
2021: [41141.24, 82282.49, 41141.24, 55067.61, 82282.49]
2022: [42038.12, 84076.25, 42038.12, 56268.08, 84076.25]
2023: [42929.33, 85858.67, 42929.33, 57460.96, 85858.67]
2024: [43852.31, 87704.63, 43852.31, 58696.37, 87704.63]
2025: [44786.36, 89572.74, 44786.36, 59946.6, 89572.74]
2026: [45751.0, 91502.0, 45751.0, 61242.0, 91502.0]
Valid Range: min = _II_brk1 and max = _II_brk3
Out-of-Range Action: stop
Personal Income — Regular: Non-AMT, Non-Pass-Through
tc Name: _II_rt3
TB Name: Personal income (regular/non-AMT/non-pass-through) tax rate 3
Description: The third lowest tax rate, applied to the portion of taxable income below tax bracket 3 and above tax bracket 2.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.25
2014: 0.25
2015: 0.25
2016: 0.25
2017: 0.25
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: stop
Personal Income — Regular: Non-AMT, Non-Pass-Through
tc Name: _II_brk3
TB Name: Personal income (regular/non-AMT/non-pass-through) tax bracket (upper threshold) 3
Description: Income below this threshold and above tax bracket 2 is taxed at tax rate 3.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
for: [single, joint, separate, headhousehold, widow]
2013: [87850.0, 146400.0, 73200.0, 125450.0, 146400.0]
2014: [89350.0, 148850.0, 74425.0, 127550.0, 148850.0]
2015: [90750.0, 151200.0, 75600.0, 129600.0, 151200.0]
2016: [91150.0, 151900.0, 75950.0, 130150.0, 151900.0]
2017: [91900.0, 153100.0, 76550.0, 131200.0, 153100.0]
2018: [82500.0, 165000.0, 82500.0, 82500.0, 165000.0]
2019: [84141.75, 168283.5, 84141.75, 84141.75, 168283.5]
2020: [85875.07, 171750.14, 85875.07, 85875.07, 171750.14]
2021: [87704.21, 175408.42, 87704.21, 87704.21, 175408.42]
2022: [89616.16, 179232.32, 89616.16, 89616.16, 179232.32]
2023: [91516.02, 183032.05, 91516.02, 91516.02, 183032.05]
2024: [93483.61, 186967.24, 93483.61, 93483.61, 186967.24]
2025: [95474.81, 190949.64, 95474.81, 95474.81, 190949.64]
2026: [110791.0, 184571.0, 92286.0, 158169.0, 184571.0]
Valid Range: min = _II_brk2 and max = _II_brk4
Out-of-Range Action: stop
Personal Income — Regular: Non-AMT, Non-Pass-Through
tc Name: _II_rt4
TB Name: Personal income (regular/non-AMT/non-pass-through) tax rate 4
Description: The tax rate applied to the portion of taxable income below tax bracket 4 and above tax bracket 3.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.28
2014: 0.28
2015: 0.28
2016: 0.28
2017: 0.28
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: stop
Personal Income — Regular: Non-AMT, Non-Pass-Through
tc Name: _II_brk4
TB Name: Personal income (regular/non-AMT/non-pass-through) tax bracket (upper threshold) 4
Description: Income below this threshold and above tax bracket 3 is taxed at tax rate 4.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
for: [single, joint, separate, headhousehold, widow]
2013: [183250.0, 223050.0, 111525.0, 203150.0, 223050.0]
2014: [186350.0, 226850.0, 113425.0, 206600.0, 226850.0]
2015: [189300.0, 230450.0, 115225.0, 209850.0, 230450.0]
2016: [190150.0, 231450.0, 115725.0, 210800.0, 231450.0]
2017: [191650.0, 233350.0, 116675.0, 212500.0, 233350.0]
2018: [157500.0, 315000.0, 157500.0, 157500.0, 315000.0]
2019: [160634.25, 321268.5, 160634.25, 160634.25, 321268.5]
2020: [163943.32, 327886.63, 163943.32, 163943.32, 327886.63]
2021: [167435.31, 334870.62, 167435.31, 167435.31, 334870.62]
2022: [171085.4, 342170.8, 171085.4, 171085.4, 342170.8]
2023: [174712.41, 349424.82, 174712.41, 174712.41, 349424.82]
2024: [178468.73, 356937.45, 178468.73, 178468.73, 356937.45]
2025: [182270.11, 364540.22, 182270.11, 182270.11, 364540.22]
2026: [231045.0, 281317.0, 140659.0, 256181.0, 281317.0]
Valid Range: min = _II_brk3 and max = _II_brk5
Out-of-Range Action: stop
Personal Income — Regular: Non-AMT, Non-Pass-Through
tc Name: _II_rt5
TB Name: Personal income (regular/non-AMT/non-pass-through) tax rate 5
Description: The third highest tax rate, applied to the portion of taxable income below tax bracket 5 and above tax bracket 4.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.33
2014: 0.33
2015: 0.33
2016: 0.33
2017: 0.33
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: stop
Personal Income — Regular: Non-AMT, Non-Pass-Through
tc Name: _II_brk5
TB Name: Personal income (regular/non-AMT/non-pass-through) tax bracket (upper threshold) 5
Description: Income below this threshold and above tax bracket 4 is taxed at tax rate 5.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
for: [single, joint, separate, headhousehold, widow]
2013: [398350.0, 398350.0, 199175.0, 398350.0, 398350.0]
2014: [405100.0, 405100.0, 202550.0, 405100.0, 405100.0]
2015: [411500.0, 411500.0, 205750.0, 411500.0, 411500.0]
2016: [413350.0, 413350.0, 206675.0, 413350.0, 413350.0]
2017: [416700.0, 416700.0, 208350.0, 416700.0, 416700.0]
2018: [200000.0, 400000.0, 200000.0, 200000.0, 400000.0]
2019: [203980.0, 407960.0, 203980.0, 203980.0, 407960.0]
2020: [208181.99, 416363.98, 208181.99, 208181.99, 416363.98]
2021: [212616.27, 425232.53, 212616.27, 212616.27, 425232.53]
2022: [217251.3, 434502.6, 217251.3, 217251.3, 434502.6]
2023: [221857.03, 443714.06, 221857.03, 221857.03, 443714.06]
2024: [226626.96, 453253.91, 226626.96, 226626.96, 453253.91]
2025: [231454.11, 462908.22, 231454.11, 231454.11, 462908.22]
2026: [502356.0, 502356.0, 251178.0, 502356.0, 502356.0]
Valid Range: min = _II_brk4 and max = _II_brk6
Out-of-Range Action: stop
Personal Income — Regular: Non-AMT, Non-Pass-Through
tc Name: _II_rt6
TB Name: Personal income (regular/non-AMT/non-pass-through) tax rate 6
Description: The second higher tax rate, applied to the portion of taxable income below tax bracket 6 and above tax bracket 5.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.35
2014: 0.35
2015: 0.35
2016: 0.35
2017: 0.35
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: stop
Personal Income — Regular: Non-AMT, Non-Pass-Through
tc Name: _II_brk6
TB Name: Personal income (regular/non-AMT/non-pass-through) tax bracket 6
Description: Income below this threshold and above tax bracket 5 is taxed at tax rate 6.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
for: [single, joint, separate, headhousehold, widow]
2013: [400000.0, 450000.0, 225000.0, 425000.0, 450000.0]
2014: [406750.0, 457600.0, 228800.0, 432200.0, 457600.0]
2015: [413200.0, 464850.0, 232425.0, 439000.0, 464850.0]
2016: [415050.0, 466950.0, 233475.0, 441000.0, 466950.0]
2017: [418400.0, 470700.0, 235350.0, 444550.0, 470700.0]
2018: [500000.0, 600000.0, 300000.0, 500000.0, 500000.0]
2019: [509950.0, 611940.0, 305970.0, 509950.0, 509950.0]
2020: [520454.97, 624545.96, 312272.98, 520454.97, 520454.97]
2021: [531540.66, 637848.79, 318924.39, 531540.66, 531540.66]
2022: [543128.25, 651753.89, 325876.94, 543128.25, 543128.25]
2023: [554642.57, 665571.07, 332785.53, 554642.57, 554642.57]
2024: [566567.39, 679880.85, 339940.42, 566567.39, 566567.39]
2025: [578635.28, 694362.31, 347181.15, 578635.28, 578635.28]
2026: [504406.0, 567457.0, 283728.0, 535931.0, 567457.0]
Valid Range: min = _II_brk5 and max = _II_brk7
Out-of-Range Action: stop
Personal Income — Regular: Non-AMT, Non-Pass-Through
tc Name: _II_rt7
TB Name: Personal income (regular/non-AMT/non-pass-through) tax rate 7
Description: The tax rate applied to the portion of taxable income below tax bracket 7 and above tax bracket 6.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.396
2014: 0.396
2015: 0.396
2016: 0.396
2017: 0.396
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: stop
Personal Income — Regular: Non-AMT, Non-Pass-Through
tc Name: _II_brk7
TB Name: Personal income (regular/non-AMT/non-pass-through) tax bracket 7
Description: Income below this threshold and above tax bracket 6 is taxed at tax rate 7; income above this threshold is taxed at tax rate 8. Default value is essentially infinity.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
for: [single, joint, separate, headhousehold, widow]
2013: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2014: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2015: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2016: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2017: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
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: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
Valid Range: min = _II_brk6 and max = 9e+99
Out-of-Range Action: stop
Personal Income — Regular: Non-AMT, Non-Pass-Through
tc Name: _II_rt8
TB Name: Personal income (regular/non-AMT/non-pass-through) tax rate 8
Description: The tax rate applied to the portion of taxable income above tax bracket 7.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 1.0
2014: 1.0
2015: 1.0
2016: 1.0
2017: 1.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
Personal Income — Pass-Through
tc Name: _PT_rt1
TB Name: Pass-through income tax rate 1
Description: The lowest tax rate, applied to the portion of income from sole proprietorships, partnerships and S-corporations below tax bracket 1.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.1
2014: 0.1
2015: 0.1
2016: 0.1
2017: 0.1
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: stop
Personal Income — Pass-Through
tc Name: _PT_brk1
TB Name: Pass-through income tax bracket (upper threshold) 1
Description: Income from sole proprietorships, partnerships and S-corporations below this threshold is taxed at tax rate 1.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
for: [single, joint, separate, headhousehold, widow]
2013: [8925.0, 17850.0, 8925.0, 12750.0, 17850.0]
2014: [9075.0, 18150.0, 9075.0, 12950.0, 18150.0]
2015: [9225.0, 18450.0, 9225.0, 13150.0, 18450.0]
2016: [9275.0, 18550.0, 9275.0, 13250.0, 18550.0]
2017: [9325.0, 18650.0, 9325.0, 13350.0, 18650.0]
2018: [9525.0, 19050.0, 9525.0, 13600.0, 19050.0]
2019: [9714.55, 19429.1, 9714.55, 13870.64, 19429.1]
2020: [9914.67, 19829.34, 9914.67, 14156.38, 19829.34]
2021: [10125.85, 20251.7, 10125.85, 14457.91, 20251.7]
2022: [10346.59, 20693.19, 10346.59, 14773.09, 20693.19]
2023: [10565.94, 21131.89, 10565.94, 15086.28, 21131.89]
2024: [10793.11, 21586.23, 10793.11, 15410.64, 21586.23]
2025: [11023.0, 22046.02, 11023.0, 15738.89, 22046.02]
2026: [11242.0, 22484.0, 11242.0, 16094.0, 22484.0]
Valid Range: min = 0 and max = _PT_brk2
Out-of-Range Action: stop
Personal Income — Pass-Through
tc Name: _PT_rt2
TB Name: Pass-through income tax rate 2
Description: The second lowest tax rate, applied to the portion of income from sole proprietorships, partnerships and S-corporations below tax bracket 2 and above tax bracket 1.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.15
2014: 0.15
2015: 0.15
2016: 0.15
2017: 0.15
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: stop
Personal Income — Pass-Through
tc Name: _PT_brk2
TB Name: Pass-through income tax bracket (upper threshold) 2
Description: Income from sole proprietorships, partnerships and S-corporations below this threshold and above tax bracket 1 is taxed at tax rate 2.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
for: [single, joint, separate, headhousehold, widow]
2013: [36250.0, 72500.0, 36250.0, 48600.0, 72500.0]
2014: [36900.0, 73800.0, 36900.0, 49400.0, 73800.0]
2015: [37450.0, 74900.0, 37450.0, 50200.0, 74900.0]
2016: [37650.0, 75300.0, 37650.0, 50400.0, 75300.0]
2017: [37950.0, 75900.0, 37950.0, 50800.0, 75900.0]
2018: [38700.0, 77400.0, 38700.0, 51800.0, 77400.0]
2019: [39470.13, 78940.26, 39470.13, 52830.82, 78940.26]
2020: [40283.21, 80566.43, 40283.21, 53919.13, 80566.43]
2021: [41141.24, 82282.49, 41141.24, 55067.61, 82282.49]
2022: [42038.12, 84076.25, 42038.12, 56268.08, 84076.25]
2023: [42929.33, 85858.67, 42929.33, 57460.96, 85858.67]
2024: [43852.31, 87704.63, 43852.31, 58696.37, 87704.63]
2025: [44786.36, 89572.74, 44786.36, 59946.6, 89572.74]
2026: [45751.0, 91502.0, 45751.0, 61242.0, 91502.0]
Valid Range: min = _PT_brk1 and max = _PT_brk3
Out-of-Range Action: stop
Personal Income — Pass-Through
tc Name: _PT_rt3
TB Name: Pass-through income tax rate 3
Description: The third lowest tax rate, applied to the portion of income from sole proprietorships, partnerships and S-corporations below tax bracket 3 and above tax bracket 2.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.25
2014: 0.25
2015: 0.25
2016: 0.25
2017: 0.25
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: stop
Personal Income — Pass-Through
tc Name: _PT_brk3
TB Name: Pass-through income tax bracket (upper threshold) 3
Description: Income from sole proprietorships, partnerships and S-corporations below this threshold and above tax bracket 2 is taxed at tax rate 3.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
for: [single, joint, separate, headhousehold, widow]
2013: [87850.0, 146400.0, 73200.0, 125450.0, 146400.0]
2014: [89350.0, 148850.0, 74425.0, 127550.0, 148850.0]
2015: [90750.0, 151200.0, 75600.0, 129600.0, 151200.0]
2016: [91150.0, 151900.0, 75950.0, 130150.0, 151900.0]
2017: [91900.0, 153100.0, 76550.0, 131200.0, 153100.0]
2018: [82500.0, 165000.0, 82500.0, 82500.0, 165000.0]
2019: [84141.75, 168283.5, 84141.75, 84141.75, 168283.5]
2020: [85875.07, 171750.14, 85875.07, 85875.07, 171750.14]
2021: [87704.21, 175408.42, 87704.21, 87704.21, 175408.42]
2022: [89616.16, 179232.32, 89616.16, 89616.16, 179232.32]
2023: [91516.02, 183032.05, 91516.02, 91516.02, 183032.05]
2024: [93483.61, 186967.24, 93483.61, 93483.61, 186967.24]
2025: [95474.81, 190949.64, 95474.81, 95474.81, 190949.64]
2026: [110791.0, 184571.0, 92286.0, 158169.0, 184571.0]
Valid Range: min = _PT_brk2 and max = _PT_brk4
Out-of-Range Action: stop
Personal Income — Pass-Through
tc Name: _PT_rt4
TB Name: Pass-through income tax rate 4
Description: The tax rate applied to the portion of income from sole proprietorships, partnerships and S-corporations below tax bracket 4 and above tax bracket 3.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.28
2014: 0.28
2015: 0.28
2016: 0.28
2017: 0.28
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: stop
Personal Income — Pass-Through
tc Name: _PT_brk4
TB Name: Pass-through income tax bracket (upper threshold) 4
Description: Income from sole proprietorships, partnerships and S-corporations below this threshold and above tax bracket 3 is taxed at tax rate 4.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
for: [single, joint, separate, headhousehold, widow]
2013: [183250.0, 223050.0, 111525.0, 203150.0, 223050.0]
2014: [186350.0, 226850.0, 113425.0, 206600.0, 226850.0]
2015: [189300.0, 230450.0, 115225.0, 209850.0, 230450.0]
2016: [190150.0, 231450.0, 115725.0, 210800.0, 231450.0]
2017: [191650.0, 233350.0, 116675.0, 212500.0, 233350.0]
2018: [157500.0, 315000.0, 157500.0, 157500.0, 315000.0]
2019: [160634.25, 321268.5, 160634.25, 160634.25, 321268.5]
2020: [163943.32, 327886.63, 163943.32, 163943.32, 327886.63]
2021: [167435.31, 334870.62, 167435.31, 167435.31, 334870.62]
2022: [171085.4, 342170.8, 171085.4, 171085.4, 342170.8]
2023: [174712.41, 349424.82, 174712.41, 174712.41, 349424.82]
2024: [178468.73, 356937.45, 178468.73, 178468.73, 356937.45]
2025: [182270.11, 364540.22, 182270.11, 182270.11, 364540.22]
2026: [231045.0, 281317.0, 140659.0, 256181.0, 281317.0]
Valid Range: min = _PT_brk3 and max = _PT_brk5
Out-of-Range Action: stop
Personal Income — Pass-Through
tc Name: _PT_rt5
TB Name: Pass-through income tax rate 5
Description: The third highest tax rate, applied to the portion of income from sole proprietorships, partnerships and S-corporations below tax bracket 5 and above tax bracket 4.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.33
2014: 0.33
2015: 0.33
2016: 0.33
2017: 0.33
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: stop
Personal Income — Pass-Through
tc Name: _PT_brk5
TB Name: Pass-through income tax bracket (upper threshold) 5
Description: Income from sole proprietorships, partnerships and S-corporations below this threshold and above tax bracket 4 is taxed at tax rate 5.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
for: [single, joint, separate, headhousehold, widow]
2013: [398350.0, 398350.0, 199175.0, 398350.0, 398350.0]
2014: [405100.0, 405100.0, 202550.0, 405100.0, 405100.0]
2015: [411500.0, 411500.0, 205750.0, 411500.0, 411500.0]
2016: [413350.0, 413350.0, 206675.0, 413350.0, 413350.0]
2017: [416700.0, 416700.0, 208350.0, 416700.0, 416700.0]
2018: [200000.0, 400000.0, 200000.0, 200000.0, 400000.0]
2019: [203980.0, 407960.0, 203980.0, 203980.0, 407960.0]
2020: [208181.99, 416363.98, 208181.99, 208181.99, 416363.98]
2021: [212616.27, 425232.53, 212616.27, 212616.27, 425232.53]
2022: [217251.3, 434502.6, 217251.3, 217251.3, 434502.6]
2023: [221857.03, 443714.06, 221857.03, 221857.03, 443714.06]
2024: [226626.96, 453253.91, 226626.96, 226626.96, 453253.91]
2025: [231454.11, 462908.22, 231454.11, 231454.11, 462908.22]
2026: [502356.0, 502356.0, 251178.0, 502356.0, 502356.0]
Valid Range: min = _PT_brk4 and max = _PT_brk6
Out-of-Range Action: stop
Personal Income — Pass-Through
tc Name: _PT_rt6
TB Name: Pass-through income tax rate 6
Description: The second higher tax rate, applied to the portion of income from sole proprietorships, partnerships and S-corporations below tax bracket 6 and above tax bracket 5.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.35
2014: 0.35
2015: 0.35
2016: 0.35
2017: 0.35
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: stop
Personal Income — Pass-Through
tc Name: _PT_brk6
TB Name: Pass-through income tax bracket (upper threshold) 6
Description: Income from sole proprietorships, partnerships and S-corporations below this threshold and above tax bracket 5 is taxed at tax rate 6.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
for: [single, joint, separate, headhousehold, widow]
2013: [400000.0, 450000.0, 225000.0, 425000.0, 450000.0]
2014: [406750.0, 457600.0, 228800.0, 432200.0, 457600.0]
2015: [413200.0, 464850.0, 232425.0, 439000.0, 464850.0]
2016: [415050.0, 466950.0, 233475.0, 441000.0, 466950.0]
2017: [418400.0, 470700.0, 235350.0, 444550.0, 470700.0]
2018: [500000.0, 600000.0, 300000.0, 500000.0, 500000.0]
2019: [509950.0, 611940.0, 305970.0, 509950.0, 509950.0]
2020: [520454.97, 624545.96, 312272.98, 520454.97, 520454.97]
2021: [531540.66, 637848.79, 318924.39, 531540.66, 531540.66]
2022: [543128.25, 651753.89, 325876.94, 543128.25, 543128.25]
2023: [554642.57, 665571.07, 332785.53, 554642.57, 554642.57]
2024: [566567.39, 679880.85, 339940.42, 566567.39, 566567.39]
2025: [578635.28, 694362.31, 347181.15, 578635.28, 578635.28]
2026: [504406.0, 567457.0, 283728.0, 535931.0, 567457.0]
Valid Range: min = _PT_brk5 and max = _PT_brk7
Out-of-Range Action: stop
Personal Income — Pass-Through
tc Name: _PT_rt7
TB Name: Pass-through income tax rate 7
Description: The highest tax rate, applied to the portion of income from sole proprietorships, partnerships and S-corporations below tax bracket 7 and above tax bracket 6.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.396
2014: 0.396
2015: 0.396
2016: 0.396
2017: 0.396
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: stop
Personal Income — Pass-Through
tc Name: _PT_brk7
TB Name: Extra pass-through income tax bracket
Description: Income from sole proprietorships, partnerships and S-corporations below this threshold and above tax bracket 6 is taxed at tax rate 7. Default value is essentially infinity.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
for: [single, joint, separate, headhousehold, widow]
2013: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2014: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2015: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2016: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2017: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
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: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
Valid Range: min = _PT_brk6 and max = 9e+99
Out-of-Range Action: stop
Personal Income — Pass-Through
tc Name: _PT_rt8
TB Name: Extra pass-through income tax rate
Description: The extra tax rate, applied to the portion of income from sole proprietorships, partnerships and S-corporations above the tax bracket 7.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 1.0
2014: 1.0
2015: 1.0
2016: 1.0
2017: 1.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
Personal Income — Pass-Through
tc Name: _PT_EligibleRate_active
TB Name: Share of active business income eligible for PT rate schedule
Description: Eligibility rate of active business income for separate pass-through rates.
Notes: Active business income defined as e00900 + e26270
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 1.0
2014: 1.0
2015: 1.0
2016: 1.0
2017: 1.0
Valid Range: min = 0.0 and max = 1.0
Out-of-Range Action: stop
Personal Income — Pass-Through
tc Name: _PT_EligibleRate_passive
TB Name: Share of passive business income eligible for PT rate schedule
Description: Eligibility rate of passive business income for separate pass-through rates.
Notes: Passive business income defined as e02000 - e26270
Has An Effect When Using: PUF data: True CPS data: False
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0.0 and max = 1.0
Out-of-Range Action: stop
Personal Income — Pass-Through
tc Name: _PT_wages_active_income
TB Name: Wages included in (positive) active business income eligible for PT rates
Description: Whether active business income eligibility base for PT schedule for includes wages.
Notes: Only applies if active business income is positive
Has An Effect When Using: PUF data: False CPS data: False
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: True Boolean Value: True
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False
Valid Range: min = False and max = True
Out-of-Range Action: stop
Personal Income — Pass-Through
tc Name: _PT_top_stacking
TB Name: PT taxable income stacked on top of regular taxable income
Description: Whether taxable income eligible for PT rate schedule is stacked on top of regular taxable income.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: True Boolean Value: True
Known Values:
2013: True
2014: True
2015: True
2016: True
2017: True
Valid Range: min = False and max = True
Out-of-Range Action: stop
Personal Income — Pass-Through
tc Name: _PT_excl_rt
TB Name: Pass-through income exclusion rate
Description: Fraction of qualified business income excluded from taxable income.
Notes: Applies to e00900 + e26270
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
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 = 0.0 and max = 1.0
Out-of-Range Action: stop
Personal Income — Pass-Through
tc Name: _PT_excl_wagelim_rt
TB Name: Wage limit rate on pass-through income exclusion
Description: If taxpayer has partnership/S-corporation income, the amount of business income excluded from taxable income may not exceed this fraction of wages.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 9e+99
2014: 9e+99
2015: 9e+99
2016: 9e+99
2017: 9e+99
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: 9e+99
Valid Range: min = 0.0 and max = 9e+99
Out-of-Range Action: stop
Personal Income — Pass-Through
tc Name: _PT_excl_wagelim_thd
TB Name: Phase-in threshold of wage limit on pass-through income exclusion
Description: If taxpayer has partnership/S-corporation income, the amount of business income excluded from taxable income is limited by wages if taxable income exceeds this threshold.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
for: [single, joint, separate, headhousehold, widow]
2013: [0.0, 0.0, 0.0, 0.0, 0.0]
2014: [0.0, 0.0, 0.0, 0.0, 0.0]
2015: [0.0, 0.0, 0.0, 0.0, 0.0]
2016: [0.0, 0.0, 0.0, 0.0, 0.0]
2017: [0.0, 0.0, 0.0, 0.0, 0.0]
2018: [157500.0, 315000.0, 157500.0, 157500.0, 315000.0]
2019: [160634.25, 321268.5, 160634.25, 160634.25, 321268.5]
2020: [163943.32, 327886.63, 163943.32, 163943.32, 327886.63]
2021: [167435.31, 334870.62, 167435.31, 167435.31, 334870.62]
2022: [171085.4, 342170.8, 171085.4, 171085.4, 342170.8]
2023: [174712.41, 349424.82, 174712.41, 174712.41, 349424.82]
2024: [178468.73, 356937.45, 178468.73, 178468.73, 356937.45]
2025: [182270.11, 364540.22, 182270.11, 182270.11, 364540.22]
2026: [0.0, 0.0, 0.0, 0.0, 0.0]
Valid Range: min = 0.0 and max = 9e+99
Out-of-Range Action: stop
Personal Income — Pass-Through
tc Name: _PT_excl_wagelim_prt
TB Name: Phase-in rate of wage limit on pass-through income exclusion
Description: If taxpayer has partnership/S-corporation income, the wage limitation on the amount of business income excluded from taxable income is phased in at this rate.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
for: [single, joint, separate, headhousehold, widow]
2013: [0.0, 0.0, 0.0, 0.0, 0.0]
2014: [0.0, 0.0, 0.0, 0.0, 0.0]
2015: [0.0, 0.0, 0.0, 0.0, 0.0]
2016: [0.0, 0.0, 0.0, 0.0, 0.0]
2017: [0.0, 0.0, 0.0, 0.0, 0.0]
2018: [2e-05, 1e-05, 2e-05, 2e-05, 1e-05]
2019: [2e-05, 1e-05, 2e-05, 2e-05, 1e-05]
2020: [2e-05, 1e-05, 2e-05, 2e-05, 1e-05]
2021: [2e-05, 1e-05, 2e-05, 2e-05, 1e-05]
2022: [2e-05, 1e-05, 2e-05, 2e-05, 1e-05]
2023: [2e-05, 1e-05, 2e-05, 2e-05, 1e-05]
2024: [2e-05, 1e-05, 2e-05, 2e-05, 1e-05]
2025: [2e-05, 1e-05, 2e-05, 2e-05, 1e-05]
2026: [0.0, 0.0, 0.0, 0.0, 0.0]
Valid Range: min = 0.0 and max = 1.0
Out-of-Range Action: stop
Personal Income — Pass-Through
tc Name: _PT_rt1
TB Name: Pass-through income tax rate 1
Description: The lowest tax rate, applied to the portion of income from sole proprietorships, partnerships and S-corporations below tax bracket 1.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.1
2014: 0.1
2015: 0.1
2016: 0.1
2017: 0.1
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: stop
Personal Income — Pass-Through
tc Name: _PT_brk1
TB Name: Pass-through income tax bracket (upper threshold) 1
Description: Income from sole proprietorships, partnerships and S-corporations below this threshold is taxed at tax rate 1.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
for: [single, joint, separate, headhousehold, widow]
2013: [8925.0, 17850.0, 8925.0, 12750.0, 17850.0]
2014: [9075.0, 18150.0, 9075.0, 12950.0, 18150.0]
2015: [9225.0, 18450.0, 9225.0, 13150.0, 18450.0]
2016: [9275.0, 18550.0, 9275.0, 13250.0, 18550.0]
2017: [9325.0, 18650.0, 9325.0, 13350.0, 18650.0]
2018: [9525.0, 19050.0, 9525.0, 13600.0, 19050.0]
2019: [9714.55, 19429.1, 9714.55, 13870.64, 19429.1]
2020: [9914.67, 19829.34, 9914.67, 14156.38, 19829.34]
2021: [10125.85, 20251.7, 10125.85, 14457.91, 20251.7]
2022: [10346.59, 20693.19, 10346.59, 14773.09, 20693.19]
2023: [10565.94, 21131.89, 10565.94, 15086.28, 21131.89]
2024: [10793.11, 21586.23, 10793.11, 15410.64, 21586.23]
2025: [11023.0, 22046.02, 11023.0, 15738.89, 22046.02]
2026: [11242.0, 22484.0, 11242.0, 16094.0, 22484.0]
Valid Range: min = 0 and max = _PT_brk2
Out-of-Range Action: stop
Personal Income — Pass-Through
tc Name: _PT_rt2
TB Name: Pass-through income tax rate 2
Description: The second lowest tax rate, applied to the portion of income from sole proprietorships, partnerships and S-corporations below tax bracket 2 and above tax bracket 1.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.15
2014: 0.15
2015: 0.15
2016: 0.15
2017: 0.15
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: stop
Personal Income — Pass-Through
tc Name: _PT_brk2
TB Name: Pass-through income tax bracket (upper threshold) 2
Description: Income from sole proprietorships, partnerships and S-corporations below this threshold and above tax bracket 1 is taxed at tax rate 2.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
for: [single, joint, separate, headhousehold, widow]
2013: [36250.0, 72500.0, 36250.0, 48600.0, 72500.0]
2014: [36900.0, 73800.0, 36900.0, 49400.0, 73800.0]
2015: [37450.0, 74900.0, 37450.0, 50200.0, 74900.0]
2016: [37650.0, 75300.0, 37650.0, 50400.0, 75300.0]
2017: [37950.0, 75900.0, 37950.0, 50800.0, 75900.0]
2018: [38700.0, 77400.0, 38700.0, 51800.0, 77400.0]
2019: [39470.13, 78940.26, 39470.13, 52830.82, 78940.26]
2020: [40283.21, 80566.43, 40283.21, 53919.13, 80566.43]
2021: [41141.24, 82282.49, 41141.24, 55067.61, 82282.49]
2022: [42038.12, 84076.25, 42038.12, 56268.08, 84076.25]
2023: [42929.33, 85858.67, 42929.33, 57460.96, 85858.67]
2024: [43852.31, 87704.63, 43852.31, 58696.37, 87704.63]
2025: [44786.36, 89572.74, 44786.36, 59946.6, 89572.74]
2026: [45751.0, 91502.0, 45751.0, 61242.0, 91502.0]
Valid Range: min = _PT_brk1 and max = _PT_brk3
Out-of-Range Action: stop
Personal Income — Pass-Through
tc Name: _PT_rt3
TB Name: Pass-through income tax rate 3
Description: The third lowest tax rate, applied to the portion of income from sole proprietorships, partnerships and S-corporations below tax bracket 3 and above tax bracket 2.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.25
2014: 0.25
2015: 0.25
2016: 0.25
2017: 0.25
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: stop
Personal Income — Pass-Through
tc Name: _PT_brk3
TB Name: Pass-through income tax bracket (upper threshold) 3
Description: Income from sole proprietorships, partnerships and S-corporations below this threshold and above tax bracket 2 is taxed at tax rate 3.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
for: [single, joint, separate, headhousehold, widow]
2013: [87850.0, 146400.0, 73200.0, 125450.0, 146400.0]
2014: [89350.0, 148850.0, 74425.0, 127550.0, 148850.0]
2015: [90750.0, 151200.0, 75600.0, 129600.0, 151200.0]
2016: [91150.0, 151900.0, 75950.0, 130150.0, 151900.0]
2017: [91900.0, 153100.0, 76550.0, 131200.0, 153100.0]
2018: [82500.0, 165000.0, 82500.0, 82500.0, 165000.0]
2019: [84141.75, 168283.5, 84141.75, 84141.75, 168283.5]
2020: [85875.07, 171750.14, 85875.07, 85875.07, 171750.14]
2021: [87704.21, 175408.42, 87704.21, 87704.21, 175408.42]
2022: [89616.16, 179232.32, 89616.16, 89616.16, 179232.32]
2023: [91516.02, 183032.05, 91516.02, 91516.02, 183032.05]
2024: [93483.61, 186967.24, 93483.61, 93483.61, 186967.24]
2025: [95474.81, 190949.64, 95474.81, 95474.81, 190949.64]
2026: [110791.0, 184571.0, 92286.0, 158169.0, 184571.0]
Valid Range: min = _PT_brk2 and max = _PT_brk4
Out-of-Range Action: stop
Personal Income — Pass-Through
tc Name: _PT_rt4
TB Name: Pass-through income tax rate 4
Description: The tax rate applied to the portion of income from sole proprietorships, partnerships and S-corporations below tax bracket 4 and above tax bracket 3.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.28
2014: 0.28
2015: 0.28
2016: 0.28
2017: 0.28
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: stop
Personal Income — Pass-Through
tc Name: _PT_brk4
TB Name: Pass-through income tax bracket (upper threshold) 4
Description: Income from sole proprietorships, partnerships and S-corporations below this threshold and above tax bracket 3 is taxed at tax rate 4.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
for: [single, joint, separate, headhousehold, widow]
2013: [183250.0, 223050.0, 111525.0, 203150.0, 223050.0]
2014: [186350.0, 226850.0, 113425.0, 206600.0, 226850.0]
2015: [189300.0, 230450.0, 115225.0, 209850.0, 230450.0]
2016: [190150.0, 231450.0, 115725.0, 210800.0, 231450.0]
2017: [191650.0, 233350.0, 116675.0, 212500.0, 233350.0]
2018: [157500.0, 315000.0, 157500.0, 157500.0, 315000.0]
2019: [160634.25, 321268.5, 160634.25, 160634.25, 321268.5]
2020: [163943.32, 327886.63, 163943.32, 163943.32, 327886.63]
2021: [167435.31, 334870.62, 167435.31, 167435.31, 334870.62]
2022: [171085.4, 342170.8, 171085.4, 171085.4, 342170.8]
2023: [174712.41, 349424.82, 174712.41, 174712.41, 349424.82]
2024: [178468.73, 356937.45, 178468.73, 178468.73, 356937.45]
2025: [182270.11, 364540.22, 182270.11, 182270.11, 364540.22]
2026: [231045.0, 281317.0, 140659.0, 256181.0, 281317.0]
Valid Range: min = _PT_brk3 and max = _PT_brk5
Out-of-Range Action: stop
Personal Income — Pass-Through
tc Name: _PT_rt5
TB Name: Pass-through income tax rate 5
Description: The third highest tax rate, applied to the portion of income from sole proprietorships, partnerships and S-corporations below tax bracket 5 and above tax bracket 4.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.33
2014: 0.33
2015: 0.33
2016: 0.33
2017: 0.33
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: stop
Personal Income — Pass-Through
tc Name: _PT_brk5
TB Name: Pass-through income tax bracket (upper threshold) 5
Description: Income from sole proprietorships, partnerships and S-corporations below this threshold and above tax bracket 4 is taxed at tax rate 5.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
for: [single, joint, separate, headhousehold, widow]
2013: [398350.0, 398350.0, 199175.0, 398350.0, 398350.0]
2014: [405100.0, 405100.0, 202550.0, 405100.0, 405100.0]
2015: [411500.0, 411500.0, 205750.0, 411500.0, 411500.0]
2016: [413350.0, 413350.0, 206675.0, 413350.0, 413350.0]
2017: [416700.0, 416700.0, 208350.0, 416700.0, 416700.0]
2018: [200000.0, 400000.0, 200000.0, 200000.0, 400000.0]
2019: [203980.0, 407960.0, 203980.0, 203980.0, 407960.0]
2020: [208181.99, 416363.98, 208181.99, 208181.99, 416363.98]
2021: [212616.27, 425232.53, 212616.27, 212616.27, 425232.53]
2022: [217251.3, 434502.6, 217251.3, 217251.3, 434502.6]
2023: [221857.03, 443714.06, 221857.03, 221857.03, 443714.06]
2024: [226626.96, 453253.91, 226626.96, 226626.96, 453253.91]
2025: [231454.11, 462908.22, 231454.11, 231454.11, 462908.22]
2026: [502356.0, 502356.0, 251178.0, 502356.0, 502356.0]
Valid Range: min = _PT_brk4 and max = _PT_brk6
Out-of-Range Action: stop
Personal Income — Pass-Through
tc Name: _PT_rt6
TB Name: Pass-through income tax rate 6
Description: The second higher tax rate, applied to the portion of income from sole proprietorships, partnerships and S-corporations below tax bracket 6 and above tax bracket 5.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.35
2014: 0.35
2015: 0.35
2016: 0.35
2017: 0.35
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: stop
Personal Income — Pass-Through
tc Name: _PT_brk6
TB Name: Pass-through income tax bracket (upper threshold) 6
Description: Income from sole proprietorships, partnerships and S-corporations below this threshold and above tax bracket 5 is taxed at tax rate 6.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
for: [single, joint, separate, headhousehold, widow]
2013: [400000.0, 450000.0, 225000.0, 425000.0, 450000.0]
2014: [406750.0, 457600.0, 228800.0, 432200.0, 457600.0]
2015: [413200.0, 464850.0, 232425.0, 439000.0, 464850.0]
2016: [415050.0, 466950.0, 233475.0, 441000.0, 466950.0]
2017: [418400.0, 470700.0, 235350.0, 444550.0, 470700.0]
2018: [500000.0, 600000.0, 300000.0, 500000.0, 500000.0]
2019: [509950.0, 611940.0, 305970.0, 509950.0, 509950.0]
2020: [520454.97, 624545.96, 312272.98, 520454.97, 520454.97]
2021: [531540.66, 637848.79, 318924.39, 531540.66, 531540.66]
2022: [543128.25, 651753.89, 325876.94, 543128.25, 543128.25]
2023: [554642.57, 665571.07, 332785.53, 554642.57, 554642.57]
2024: [566567.39, 679880.85, 339940.42, 566567.39, 566567.39]
2025: [578635.28, 694362.31, 347181.15, 578635.28, 578635.28]
2026: [504406.0, 567457.0, 283728.0, 535931.0, 567457.0]
Valid Range: min = _PT_brk5 and max = _PT_brk7
Out-of-Range Action: stop
Personal Income — Pass-Through
tc Name: _PT_rt7
TB Name: Pass-through income tax rate 7
Description: The highest tax rate, applied to the portion of income from sole proprietorships, partnerships and S-corporations below tax bracket 7 and above tax bracket 6.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.396
2014: 0.396
2015: 0.396
2016: 0.396
2017: 0.396
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: stop
Personal Income — Pass-Through
tc Name: _PT_brk7
TB Name: Extra pass-through income tax bracket
Description: Income from sole proprietorships, partnerships and S-corporations below this threshold and above tax bracket 6 is taxed at tax rate 7. Default value is essentially infinity.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
for: [single, joint, separate, headhousehold, widow]
2013: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2014: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2015: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2016: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2017: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
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: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
Valid Range: min = _PT_brk6 and max = 9e+99
Out-of-Range Action: stop
Personal Income — Pass-Through
tc Name: _PT_rt8
TB Name: Extra pass-through income tax rate
Description: The extra tax rate, applied to the portion of income from sole proprietorships, partnerships and S-corporations above the tax bracket 7.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 1.0
2014: 1.0
2015: 1.0
2016: 1.0
2017: 1.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
Personal Income — Pass-Through
tc Name: _PT_EligibleRate_active
TB Name: Share of active business income eligible for PT rate schedule
Description: Eligibility rate of active business income for separate pass-through rates.
Notes: Active business income defined as e00900 + e26270
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 1.0
2014: 1.0
2015: 1.0
2016: 1.0
2017: 1.0
Valid Range: min = 0.0 and max = 1.0
Out-of-Range Action: stop
Personal Income — Pass-Through
tc Name: _PT_EligibleRate_passive
TB Name: Share of passive business income eligible for PT rate schedule
Description: Eligibility rate of passive business income for separate pass-through rates.
Notes: Passive business income defined as e02000 - e26270
Has An Effect When Using: PUF data: True CPS data: False
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0.0 and max = 1.0
Out-of-Range Action: stop
Personal Income — Pass-Through
tc Name: _PT_wages_active_income
TB Name: Wages included in (positive) active business income eligible for PT rates
Description: Whether active business income eligibility base for PT schedule for includes wages.
Notes: Only applies if active business income is positive
Has An Effect When Using: PUF data: False CPS data: False
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: True
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False
Valid Range: min = False and max = True
Out-of-Range Action: stop
Personal Income — Pass-Through
tc Name: _PT_top_stacking
TB Name: PT taxable income stacked on top of regular taxable income
Description: Whether taxable income eligible for PT rate schedule is stacked on top of regular taxable income.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: True
Known Values:
2013: True
2014: True
2015: True
2016: True
2017: True
Valid Range: min = False and max = True
Out-of-Range Action: stop
Personal Income — Pass-Through
tc Name: _PT_excl_rt
TB Name: Pass-through income exclusion rate
Description: Fraction of qualified business income excluded from taxable income.
Notes: Applies to e00900 + e26270
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
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 = 0.0 and max = 1.0
Out-of-Range Action: stop
Personal Income — Pass-Through
tc Name: _PT_excl_wagelim_rt
TB Name: Wage limit rate on pass-through income exclusion
Description: If taxpayer has partnership/S-corporation income, the amount of business income excluded from taxable income may not exceed this fraction of wages.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 9e+99
2014: 9e+99
2015: 9e+99
2016: 9e+99
2017: 9e+99
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: 9e+99
Valid Range: min = 0.0 and max = 9e+99
Out-of-Range Action: stop
Personal Income — Pass-Through
tc Name: _PT_excl_wagelim_thd
TB Name: Phase-in threshold of wage limit on pass-through income exclusion
Description: If taxpayer has partnership/S-corporation income, the amount of business income excluded from taxable income is limited by wages if taxable income exceeds this threshold.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
for: [single, joint, separate, headhousehold, widow]
2013: [0.0, 0.0, 0.0, 0.0, 0.0]
2014: [0.0, 0.0, 0.0, 0.0, 0.0]
2015: [0.0, 0.0, 0.0, 0.0, 0.0]
2016: [0.0, 0.0, 0.0, 0.0, 0.0]
2017: [0.0, 0.0, 0.0, 0.0, 0.0]
2018: [157500.0, 315000.0, 157500.0, 157500.0, 315000.0]
2019: [160634.25, 321268.5, 160634.25, 160634.25, 321268.5]
2020: [163943.32, 327886.63, 163943.32, 163943.32, 327886.63]
2021: [167435.31, 334870.62, 167435.31, 167435.31, 334870.62]
2022: [171085.4, 342170.8, 171085.4, 171085.4, 342170.8]
2023: [174712.41, 349424.82, 174712.41, 174712.41, 349424.82]
2024: [178468.73, 356937.45, 178468.73, 178468.73, 356937.45]
2025: [182270.11, 364540.22, 182270.11, 182270.11, 364540.22]
2026: [0.0, 0.0, 0.0, 0.0, 0.0]
Valid Range: min = 0.0 and max = 9e+99
Out-of-Range Action: stop
Personal Income — Pass-Through
tc Name: _PT_excl_wagelim_prt
TB Name: Phase-in rate of wage limit on pass-through income exclusion
Description: If taxpayer has partnership/S-corporation income, the wage limitation on the amount of business income excluded from taxable income is phased in at this rate.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
for: [single, joint, separate, headhousehold, widow]
2013: [0.0, 0.0, 0.0, 0.0, 0.0]
2014: [0.0, 0.0, 0.0, 0.0, 0.0]
2015: [0.0, 0.0, 0.0, 0.0, 0.0]
2016: [0.0, 0.0, 0.0, 0.0, 0.0]
2017: [0.0, 0.0, 0.0, 0.0, 0.0]
2018: [2e-05, 1e-05, 2e-05, 2e-05, 1e-05]
2019: [2e-05, 1e-05, 2e-05, 2e-05, 1e-05]
2020: [2e-05, 1e-05, 2e-05, 2e-05, 1e-05]
2021: [2e-05, 1e-05, 2e-05, 2e-05, 1e-05]
2022: [2e-05, 1e-05, 2e-05, 2e-05, 1e-05]
2023: [2e-05, 1e-05, 2e-05, 2e-05, 1e-05]
2024: [2e-05, 1e-05, 2e-05, 2e-05, 1e-05]
2025: [2e-05, 1e-05, 2e-05, 2e-05, 1e-05]
2026: [0.0, 0.0, 0.0, 0.0, 0.0]
Valid Range: min = 0.0 and max = 1.0
Out-of-Range Action: stop
Personal Income — Alternative Minimum Tax
tc Name: _AMT_em
TB Name: AMT exemption amount
Description: The amount of AMT taxable income exempted from AMT.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
for: [single, joint, separate, headhousehold, widow]
2013: [51900.0, 80800.0, 40400.0, 51900.0, 80800.0]
2014: [52800.0, 82100.0, 41050.0, 52800.0, 82100.0]
2015: [53600.0, 83400.0, 41700.0, 53600.0, 83400.0]
2016: [53900.0, 83800.0, 41900.0, 53900.0, 83800.0]
2017: [54300.0, 84500.0, 42250.0, 54300.0, 84500.0]
2018: [70300.0, 109400.0, 54700.0, 70300.0, 109400.0]
2019: [71698.97, 111577.06, 55788.53, 71698.97, 111577.06]
2020: [73175.97, 113875.55, 56937.77, 73175.97, 113875.55]
2021: [74734.62, 116301.1, 58150.54, 74734.62, 116301.1]
2022: [76363.83, 118836.46, 59418.22, 76363.83, 118836.46]
2023: [77982.74, 121355.79, 60677.89, 77982.74, 121355.79]
2024: [79659.37, 123964.94, 61982.46, 79659.37, 123964.94]
2025: [81356.11, 126605.39, 63302.69, 81356.11, 126605.39]
2026: [65462.0, 101870.0, 50935.0, 65461.0, 101870.0]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Personal Income — Alternative Minimum Tax
tc Name: _AMT_prt
TB Name: AMT exemption phaseout rate
Description: AMT exemption will decrease at this rate for each dollar of AMT taxable income exceeding AMT phaseout start.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.25
2014: 0.25
2015: 0.25
2016: 0.25
2017: 0.25
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
Personal Income — Alternative Minimum Tax
tc Name: _AMT_em_ps
TB Name: AMT exemption phaseout start
Description: AMT exemption starts to decrease when AMT taxable income goes beyond this threshold.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
for: [single, joint, separate, headhousehold, widow]
2013: [115400.0, 153900.0, 76950.0, 115400.0, 153900.0]
2014: [117300.0, 156500.0, 78250.0, 117300.0, 156500.0]
2015: [119200.0, 158900.0, 79450.0, 119200.0, 158900.0]
2016: [119700.0, 159700.0, 79850.0, 119700.0, 159700.0]
2017: [120700.0, 160900.0, 80450.0, 120700.0, 160900.0]
2018: [500000.0, 1000000.0, 500000.0, 500000.0, 1000000.0]
2019: [509950.0, 1019900.0, 509950.0, 509950.0, 1019900.0]
2020: [520454.97, 1040909.94, 520454.97, 520454.97, 1040909.94]
2021: [531540.66, 1063081.32, 531540.66, 531540.66, 1063081.32]
2022: [543128.25, 1086256.49, 543128.25, 543128.25, 1086256.49]
2023: [554642.57, 1109285.13, 554642.57, 554642.57, 1109285.13]
2024: [566567.39, 1133134.76, 566567.39, 566567.39, 1133134.76]
2025: [578635.28, 1157270.53, 578635.28, 578635.28, 1157270.53]
2026: [145511.0, 193974.0, 96987.0, 145511.0, 193974.0]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Personal Income — Alternative Minimum Tax
tc Name: _AMT_rt1
TB Name: AMT rate 1
Description: The tax rate applied to the portion of AMT taxable income below the surtax threshold, AMT bracket 1.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.26
2014: 0.26
2015: 0.26
2016: 0.26
2017: 0.26
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
Personal Income — Alternative Minimum Tax
tc Name: _AMT_brk1
TB Name: AMT bracket 1 (upper threshold)
Description: AMT taxable income below this is subject to AMT rate 1 and above it is subject to AMT rate 1 + the additional AMT rate.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
2013: 179500.0
2014: 182500.0
2015: 185400.0
2016: 186300.0
2017: 187800.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Personal Income — Alternative Minimum Tax
tc Name: _AMT_rt2
TB Name: Additional AMT rate for AMT taxable income above AMT bracket 1
Description: The additional tax rate applied to the portion of AMT income above the AMT bracket 1.
Notes: This is the additional tax rate (on top of AMT rate 1) for AMT income above AMT bracket 1.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.02
2014: 0.02
2015: 0.02
2016: 0.02
2017: 0.02
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
Other Taxes — Net Investment Income Tax
tc Name: _NIIT_thd
TB Name: Net Investment Income Tax modified AGI threshold
Description: If modified AGI is more than this threshold, filing unit is subject to the Net Investment Income Tax.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
for: [single, joint, separate, headhousehold, 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]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Other Taxes — Net Investment Income Tax
tc Name: _NIIT_PT_taxed
TB Name: Whether or not partnership and S-corp income is in NIIT base
Description: false ==> partnership and S-corp income excluded from NIIT base; true ==> partnership and S-corp income is in NIIT base.
Has An Effect When Using: PUF data: True CPS data: False
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: True Boolean Value: True
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False
Valid Range: min = False and max = True
Out-of-Range Action: stop
Other Taxes — Net Investment Income Tax
tc Name: _NIIT_rt
TB Name: Net Investment Income Tax rate
Description: If modified AGI exceeds _NIIT_thd, all net investment income is taxed at this rate.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.038
2014: 0.038
2015: 0.038
2016: 0.038
2017: 0.038
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
Other Taxes — Net Investment Income Tax
tc Name: _NIIT_thd
TB Name: Net Investment Income Tax modified AGI threshold
Description: If modified AGI is more than this threshold, filing unit is subject to the Net Investment Income Tax.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
for: [single, joint, separate, headhousehold, 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]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Other Taxes — Net Investment Income Tax
tc Name: _NIIT_PT_taxed
TB Name: Whether or not partnership and S-corp income is in NIIT base
Description: false ==> partnership and S-corp income excluded from NIIT base; true ==> partnership and S-corp income is in NIIT base.
Has An Effect When Using: PUF data: True CPS data: False
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: True
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False
Valid Range: min = False and max = True
Out-of-Range Action: stop
Other Taxes — Net Investment Income Tax
tc Name: _NIIT_rt
TB Name: Net Investment Income Tax rate
Description: If modified AGI exceeds _NIIT_thd, all net investment income is taxed at this rate.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.038
2014: 0.038
2015: 0.038
2016: 0.038
2017: 0.038
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
Refundable Credits — Earned Income Tax Credit
tc Name: _EITC_c
TB Name: Maximum earned income credit
Description: This is the maximum amount of earned income credit taxpayers are eligible for; it depends on how many kids they have.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
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]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Refundable Credits — Earned Income Tax Credit
tc Name: _EITC_rt
TB Name: Earned income credit phasein rate
Description: Pre-phaseout credit is minimum of this rate times earnings and the maximum earned income credit.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
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]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Refundable Credits — Earned Income Tax Credit
tc Name: _EITC_prt
TB Name: Earned income credit phaseout rate
Description: Earned income credit begins to decrease at the this rate when AGI is higher than earned income credit phaseout start AGI.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
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]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Refundable Credits — Earned Income Tax Credit
tc Name: _EITC_ps
TB Name: Earned income credit phaseout start AGI
Description: If AGI is higher than this threshold, the amount of EITC will start to decrease at the phaseout rate.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
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]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Refundable Credits — Earned Income Tax Credit
tc Name: _EITC_ps_MarriedJ
TB Name: Extra earned income credit phaseout start AGI for married filling jointly
Description: This is the additional amount added on the regular phaseout start amount for taxpayers with filling status of married filling jointly.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
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]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Refundable Credits — Earned Income Tax Credit
tc Name: _EITC_MinEligAge
TB Name: Minimum Age for Childless EITC Eligibility
Description: For a childless filling 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
Integer Value: True Boolean Value: False
Known Values:
2013: 25
2014: 25
2015: 25
2016: 25
2017: 25
Valid Range: min = 0 and max = 125
Out-of-Range Action: stop
Refundable Credits — Earned Income Tax Credit
tc Name: _EITC_MaxEligAge
TB Name: Maximum Age for Childless EITC Eligibility
Description: For a childless filling 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
Integer Value: True Boolean Value: False
Known Values:
2013: 64
2014: 64
2015: 64
2016: 64
2017: 64
Valid Range: min = 0 and max = 125
Out-of-Range Action: stop
Refundable Credits — Earned Income Tax Credit
tc Name: _EITC_InvestIncome_c
TB Name: Max disqualifying income for EITC
Description: The earned income credit may not be claimed by taxpayers whose investment income exceeds this limit.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
2013: 3300.0
2014: 3350.0
2015: 3400.0
2016: 3400.0
2017: 3450.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Refundable Credits — Earned Income Tax Credit
tc Name: _EITC_indiv
TB Name: EITC is individual-based rather than filing-unit based
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 phase-out of the credit works slightly differently between the two. Individual-based calculation ignore investment income and age eligibilty rules used in filing-unit-based calculations.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: True Boolean Value: True
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False
Valid Range: min = False and max = True
Out-of-Range Action: stop
Refundable Credits — Earned Income Tax Credit
tc Name: _EITC_c
TB Name: Maximum earned income credit
Description: This is the maximum amount of earned income credit taxpayers are eligible for; it depends on how many kids they have.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
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]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Refundable Credits — Earned Income Tax Credit
tc Name: _EITC_rt
TB Name: Earned income credit phasein rate
Description: Pre-phaseout credit is minimum of this rate times earnings and the maximum earned income credit.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
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]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Refundable Credits — Earned Income Tax Credit
tc Name: _EITC_prt
TB Name: Earned income credit phaseout rate
Description: Earned income credit begins to decrease at the this rate when AGI is higher than earned income credit phaseout start AGI.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
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]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Refundable Credits — Earned Income Tax Credit
tc Name: _EITC_ps
TB Name: Earned income credit phaseout start AGI
Description: If AGI is higher than this threshold, the amount of EITC will start to decrease at the phaseout rate.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
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]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Refundable Credits — Earned Income Tax Credit
tc Name: _EITC_ps_MarriedJ
TB Name: Extra earned income credit phaseout start AGI for married filling jointly
Description: This is the additional amount added on the regular phaseout start amount for taxpayers with filling status of married filling jointly.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
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]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Refundable Credits — Earned Income Tax Credit
tc Name: _EITC_MinEligAge
TB Name: Minimum Age for Childless EITC Eligibility
Description: For a childless filling 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
Integer Value: True Boolean Value: False
Known Values:
2013: 25
2014: 25
2015: 25
2016: 25
2017: 25
Valid Range: min = 0 and max = 125
Out-of-Range Action: stop
Refundable Credits — Earned Income Tax Credit
tc Name: _EITC_MaxEligAge
TB Name: Maximum Age for Childless EITC Eligibility
Description: For a childless filling 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
Integer Value: True Boolean Value: False
Known Values:
2013: 64
2014: 64
2015: 64
2016: 64
2017: 64
Valid Range: min = 0 and max = 125
Out-of-Range Action: stop
Refundable Credits — Earned Income Tax Credit
tc Name: _EITC_InvestIncome_c
TB Name: Max disqualifying income for EITC
Description: The earned income credit may not be claimed by taxpayers whose investment income exceeds this limit.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
2013: 3300.0
2014: 3350.0
2015: 3400.0
2016: 3400.0
2017: 3450.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Refundable Credits — Earned Income Tax Credit
tc Name: _EITC_indiv
TB Name: EITC is individual-based rather than filing-unit based
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 phase-out of the credit works slightly differently between the two. Individual-based calculation ignore investment income and age eligibilty rules used in filing-unit-based calculations.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: True
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False
Valid Range: min = False and max = True
Out-of-Range Action: stop
Refundable Credits — Additional Child Tax Credit
tc Name: _ACTC_rt
TB Name: Additional Child Tax Credit rate
Description: This is the fraction of earnings used in calculating the ACTC, which is a partially refundable credit that supplements the CTC for some taxpayers.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.15
2014: 0.15
2015: 0.15
2016: 0.15
2017: 0.15
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
Refundable Credits — Additional Child Tax Credit
tc Name: _ACTC_rt_bonus_under5family
TB Name: Bonus additional child tax credit rate for families with qualifying children under 5
Description: For families with qualifying children under 5 years old, this bonus rate is added to the fraction of earnings (additional child tax credit rate) used in calculating the ACTC.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
Refundable Credits — Additional Child Tax Credit
tc Name: _ACTC_Income_thd
TB Name: Additional Child Tax Credit income threshold
Description: The portion of earned income below this threshold does not count as base for the Additional Child Tax Credit.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: False
Integer Value: False Boolean Value: False
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: stop
Refundable Credits — Additional Child Tax Credit
tc Name: _ACTC_ChildNum
TB Name: Additional Child Tax Credit minimum number of qualified children for different formula
Description: Families with this number of qualified children or more may qualify for a different formula to calculate the Additional Child Tax Credit, which is a partially refundable credit that supplements the Child Tax Credit for some taxpayers.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: True Boolean Value: False
Known Values:
2013: 3
2014: 3
2015: 3
2016: 3
2017: 3
Valid Range: min = 0 and max = 99
Out-of-Range Action: stop
Refundable Credits — New Refundable Child Tax Credit
tc Name: _CTC_new_c
TB Name: New refundable child tax credit maximum amount per child
Description: In addition to all credits currently available for dependents, this parameter gives each qualifying child a new refundable credit with this maximum amount.
Notes: Child age qualification for the new child tax credit is the same as under current-law Child Tax Credit.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Refundable Credits — New Refundable Child Tax Credit
tc Name: _CTC_new_c_under5_bonus
TB Name: Bonus new refundable child tax credit maximum for qualifying children under five
Description: The maximum amount of the new refundable child tax credit allowed for each child is increased by this amount for qualifying children under 5 years old.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Refundable Credits — New Refundable Child Tax Credit
tc Name: _CTC_new_for_all
TB Name: Whether or not maximum amount of the new refundable child tax credit is available to all
Description: The maximum amount of the new refundable child tax credit does not depend on AGI when true; otherwise, see _CTC_new_rt.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: True Boolean Value: True
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False
Valid Range: min = False and max = True
Out-of-Range Action: stop
Refundable Credits — New Refundable Child Tax Credit
tc Name: _CTC_new_rt
TB Name: New refundable child tax credit amount phasein rate
Description: The maximum amount of the new child tax credit is increased at this rate per dollar of positive AGI until _CTC_new_c times the number of qualified children is reached if CTC_new_for_all is false; if CTC_new_for_all is true, there is no AGI limitation to the maximum amount.
Notes: Child age qualification for the new child tax credit is the same as under current-law Child Tax Credit.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Refundable Credits — New Refundable Child Tax Credit
tc Name: _CTC_new_ps
TB Name: New refundable child tax credit phaseout starting AGI
Description: The total amount of new child tax credit is reduced for taxpayers with AGI higher than this level.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
for: [single, joint, separate, headhousehold, widow]
2013: [0.0, 0.0, 0.0, 0.0, 0.0]
2014: [0.0, 0.0, 0.0, 0.0, 0.0]
2015: [0.0, 0.0, 0.0, 0.0, 0.0]
2016: [0.0, 0.0, 0.0, 0.0, 0.0]
2017: [0.0, 0.0, 0.0, 0.0, 0.0]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Refundable Credits — New Refundable Child Tax Credit
tc Name: _CTC_new_prt
TB Name: New refundable child tax credit amount phaseout rate
Description: The total amount of the new child tax credit is reduced at this rate per dollar exceeding the phaseout starting AGI, _CTC_new_ps.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Refundable Credits — New Refundable Child Tax Credit
tc Name: _CTC_new_refund_limited
TB Name: New child tax credit refund limited to a decimal fraction of payroll taxes
Description: Specifies whether the new child tax credit refund is limited by the new child tax credit refund limit rate (_CTC_new_refund_limit_payroll_rt).
Notes: Set this parameter to true to limit the refundability or false to allow full refundability for all taxpayers.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: True Boolean Value: True
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False
Valid Range: min = False and max = True
Out-of-Range Action: stop
Refundable Credits — New Refundable Child Tax Credit
tc Name: _CTC_new_refund_limit_payroll_rt
TB Name: New child tax credit refund limit rate (decimal fraction of payroll taxes)
Description: The fraction of payroll taxes (employee plus employer shares, but excluding all Medicare payroll taxes) that serves as a limit to the amount of new child tax credit that can be refunded.
Notes: Set this parameter to zero for no refundability; set it to 9e99 for unlimited refundability for taxpayers with payroll tax liabilities.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Refundable Credits — New Refundable Child Tax Credit
tc Name: _CTC_new_refund_limited_all_payroll
TB Name: New child tax credit refund limit applies to all FICA taxes, not just OASDI
Description: Specifies whether the new child tax credit refund limit rate (_CTC_new_refund_limit_payroll_rt) applies to all FICA taxes (true) or just OASDI taxes (false).
Notes: If the new CTC is limited, set this parameter to true to limit the refundability to all FICA taxes or false to limit refundabiity to OASDI taxes.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: True Boolean Value: True
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False
Valid Range: min = False and max = True
Out-of-Range Action: stop
Refundable Credits — New Refundable Child Tax Credit
tc Name: _CTC_new_c
TB Name: New refundable child tax credit maximum amount per child
Description: In addition to all credits currently available for dependents, this parameter gives each qualifying child a new refundable credit with this maximum amount.
Notes: Child age qualification for the new child tax credit is the same as under current-law Child Tax Credit.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Refundable Credits — New Refundable Child Tax Credit
tc Name: _CTC_new_c_under5_bonus
TB Name: Bonus new refundable child tax credit maximum for qualifying children under five
Description: The maximum amount of the new refundable child tax credit allowed for each child is increased by this amount for qualifying children under 5 years old.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Refundable Credits — New Refundable Child Tax Credit
tc Name: _CTC_new_for_all
TB Name: Whether or not maximum amount of the new refundable child tax credit is available to all
Description: The maximum amount of the new refundable child tax credit does not depend on AGI when true; otherwise, see _CTC_new_rt.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: True
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False
Valid Range: min = False and max = True
Out-of-Range Action: stop
Refundable Credits — New Refundable Child Tax Credit
tc Name: _CTC_new_rt
TB Name: New refundable child tax credit amount phasein rate
Description: The maximum amount of the new child tax credit is increased at this rate per dollar of positive AGI until _CTC_new_c times the number of qualified children is reached if CTC_new_for_all is false; if CTC_new_for_all is true, there is no AGI limitation to the maximum amount.
Notes: Child age qualification for the new child tax credit is the same as under current-law Child Tax Credit.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Refundable Credits — New Refundable Child Tax Credit
tc Name: _CTC_new_ps
TB Name: New refundable child tax credit phaseout starting AGI
Description: The total amount of new child tax credit is reduced for taxpayers with AGI higher than this level.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
for: [single, joint, separate, headhousehold, widow]
2013: [0.0, 0.0, 0.0, 0.0, 0.0]
2014: [0.0, 0.0, 0.0, 0.0, 0.0]
2015: [0.0, 0.0, 0.0, 0.0, 0.0]
2016: [0.0, 0.0, 0.0, 0.0, 0.0]
2017: [0.0, 0.0, 0.0, 0.0, 0.0]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Refundable Credits — New Refundable Child Tax Credit
tc Name: _CTC_new_prt
TB Name: New refundable child tax credit amount phaseout rate
Description: The total amount of the new child tax credit is reduced at this rate per dollar exceeding the phaseout starting AGI, _CTC_new_ps.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Refundable Credits — New Refundable Child Tax Credit
tc Name: _CTC_new_refund_limited
TB Name: New child tax credit refund limited to a decimal fraction of payroll taxes
Description: Specifies whether the new child tax credit refund is limited by the new child tax credit refund limit rate (_CTC_new_refund_limit_payroll_rt).
Notes: Set this parameter to true to limit the refundability or false to allow full refundability for all taxpayers.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: True
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False
Valid Range: min = False and max = True
Out-of-Range Action: stop
Refundable Credits — New Refundable Child Tax Credit
tc Name: _CTC_new_refund_limit_payroll_rt
TB Name: New child tax credit refund limit rate (decimal fraction of payroll taxes)
Description: The fraction of payroll taxes (employee plus employer shares, but excluding all Medicare payroll taxes) that serves as a limit to the amount of new child tax credit that can be refunded.
Notes: Set this parameter to zero for no refundability; set it to 9e99 for unlimited refundability for taxpayers with payroll tax liabilities.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Refundable Credits — New Refundable Child Tax Credit
tc Name: _CTC_new_refund_limited_all_payroll
TB Name: New child tax credit refund limit applies to all FICA taxes, not just OASDI
Description: Specifies whether the new child tax credit refund limit rate (_CTC_new_refund_limit_payroll_rt) applies to all FICA taxes (true) or just OASDI taxes (false).
Notes: If the new CTC is limited, set this parameter to true to limit the refundability to all FICA taxes or false to limit refundabiity to OASDI taxes.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: True
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False
Valid Range: min = False and max = True
Out-of-Range Action: stop
Refundable Credits — Personal Refundable Credit
tc Name: _II_credit
TB Name: Personal refundable credit maximum amount
Description: This credit amount is fully refundable and is phased out based on AGI. It is available to tax units who would otherwise not file.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
for: [single, joint, separate, headhousehold, widow]
2013: [0.0, 0.0, 0.0, 0.0, 0.0]
2014: [0.0, 0.0, 0.0, 0.0, 0.0]
2015: [0.0, 0.0, 0.0, 0.0, 0.0]
2016: [0.0, 0.0, 0.0, 0.0, 0.0]
2017: [0.0, 0.0, 0.0, 0.0, 0.0]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Refundable Credits — Personal Refundable Credit
tc Name: _II_credit_ps
TB Name: Personal refundable credit phaseout start
Description: The personal refundable credit amount will be reduced for taxpayers with AGI higher than this threshold level.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
for: [single, joint, separate, headhousehold, widow]
2013: [0.0, 0.0, 0.0, 0.0, 0.0]
2014: [0.0, 0.0, 0.0, 0.0, 0.0]
2015: [0.0, 0.0, 0.0, 0.0, 0.0]
2016: [0.0, 0.0, 0.0, 0.0, 0.0]
2017: [0.0, 0.0, 0.0, 0.0, 0.0]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Refundable Credits — Personal Refundable Credit
tc Name: _II_credit_prt
TB Name: Personal refundable credit phaseout rate
Description: The personal refundable credit amount will be reduced at this rate for each dollar of AGI exceeding the _II_credit_ps threshold.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
Benefits — Benefit Repeal
tc Name: _BEN_ssi_repeal
TB Name: SSI benefit repeal switch
Description: SSI benefits can be repealed by switching this parameter to true.
Has An Effect When Using: PUF data: False CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: True Boolean Value: True
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False
Valid Range: min = False and max = True
Out-of-Range Action: stop
Benefits — Benefit Repeal
tc Name: _BEN_housing_repeal
TB Name: Housing benefit repeal switch
Description: Housing benefits can be repealed by switching this parameter to true.
Has An Effect When Using: PUF data: False CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: True Boolean Value: True
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False
Valid Range: min = False and max = True
Out-of-Range Action: stop
Benefits — Benefit Repeal
tc Name: _BEN_snap_repeal
TB Name: SNAP benefit repeal switch
Description: SNAP benefits can be repealed by switching this parameter to true.
Has An Effect When Using: PUF data: False CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: True Boolean Value: True
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False
Valid Range: min = False and max = True
Out-of-Range Action: stop
Benefits — Benefit Repeal
tc Name: _BEN_tanf_repeal
TB Name: TANF benefit repeal switch
Description: TANF benefits can be repealed by switching this parameter to true.
Has An Effect When Using: PUF data: False CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: True Boolean Value: True
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False
Valid Range: min = False and max = True
Out-of-Range Action: stop
Benefits — Benefit Repeal
tc Name: _BEN_vet_repeal
TB Name: Veterans benefit repeal switch
Description: Veterans benefits can be repealed by switching this parameter to true.
Has An Effect When Using: PUF data: False CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: True Boolean Value: True
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False
Valid Range: min = False and max = True
Out-of-Range Action: stop
Benefits — Benefit Repeal
tc Name: _BEN_wic_repeal
TB Name: WIC benefit repeal switch
Description: WIC benefits can be repealed by switching this parameter to true.
Has An Effect When Using: PUF data: False CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: True Boolean Value: True
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False
Valid Range: min = False and max = True
Out-of-Range Action: stop
Benefits — Benefit Repeal
tc Name: _BEN_mcare_repeal
TB Name: Medicare benefit repeal switch
Description: Medicare benefits can be repealed by switching this parameter to true.
Has An Effect When Using: PUF data: False CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: True Boolean Value: True
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False
Valid Range: min = False and max = True
Out-of-Range Action: stop
Benefits — Benefit Repeal
tc Name: _BEN_mcaid_repeal
TB Name: Medicaid benefit repeal switch
Description: Medicaid benefits can be repealed by switching this parameter to true.
Has An Effect When Using: PUF data: False CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: True Boolean Value: True
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False
Valid Range: min = False and max = True
Out-of-Range Action: stop
Benefits — Benefit Repeal
tc Name: _BEN_oasdi_repeal
TB Name: Social Security benefit repeal switch
Description: Social Security benefits (e02400) can be repealed by switching this parameter to true.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: True Boolean Value: True
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False
Valid Range: min = False and max = True
Out-of-Range Action: stop
Benefits — Benefit Repeal
tc Name: _BEN_ui_repeal
TB Name: Unemployment insurance benefit repeal switch
Description: Unemployment insurance benefits (e02300) can be repealed by switching this parameter to true.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: True Boolean Value: True
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False
Valid Range: min = False and max = True
Out-of-Range Action: stop
Benefits — Benefit Repeal
tc Name: _BEN_other_repeal
TB Name: Other benefit repeal switch
Description: Other benefits can be repealed by switching this parameter to true.
Has An Effect When Using: PUF data: False CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: True Boolean Value: True
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False
Valid Range: min = False and max = True
Out-of-Range Action: stop
Benefits — Benefit Repeal
tc Name: _BEN_ssi_repeal
TB Name: SSI benefit repeal switch
Description: SSI benefits can be repealed by switching this parameter to true.
Has An Effect When Using: PUF data: False CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: True
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False
Valid Range: min = False and max = True
Out-of-Range Action: stop
Benefits — Benefit Repeal
tc Name: _BEN_housing_repeal
TB Name: Housing benefit repeal switch
Description: Housing benefits can be repealed by switching this parameter to true.
Has An Effect When Using: PUF data: False CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: True
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False
Valid Range: min = False and max = True
Out-of-Range Action: stop
Benefits — Benefit Repeal
tc Name: _BEN_snap_repeal
TB Name: SNAP benefit repeal switch
Description: SNAP benefits can be repealed by switching this parameter to true.
Has An Effect When Using: PUF data: False CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: True
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False
Valid Range: min = False and max = True
Out-of-Range Action: stop
Benefits — Benefit Repeal
tc Name: _BEN_tanf_repeal
TB Name: TANF benefit repeal switch
Description: TANF benefits can be repealed by switching this parameter to true.
Has An Effect When Using: PUF data: False CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: True
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False
Valid Range: min = False and max = True
Out-of-Range Action: stop
Benefits — Benefit Repeal
tc Name: _BEN_vet_repeal
TB Name: Veterans benefit repeal switch
Description: Veterans benefits can be repealed by switching this parameter to true.
Has An Effect When Using: PUF data: False CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: True
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False
Valid Range: min = False and max = True
Out-of-Range Action: stop
Benefits — Benefit Repeal
tc Name: _BEN_wic_repeal
TB Name: WIC benefit repeal switch
Description: WIC benefits can be repealed by switching this parameter to true.
Has An Effect When Using: PUF data: False CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: True
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False
Valid Range: min = False and max = True
Out-of-Range Action: stop
Benefits — Benefit Repeal
tc Name: _BEN_mcare_repeal
TB Name: Medicare benefit repeal switch
Description: Medicare benefits can be repealed by switching this parameter to true.
Has An Effect When Using: PUF data: False CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: True
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False
Valid Range: min = False and max = True
Out-of-Range Action: stop
Benefits — Benefit Repeal
tc Name: _BEN_mcaid_repeal
TB Name: Medicaid benefit repeal switch
Description: Medicaid benefits can be repealed by switching this parameter to true.
Has An Effect When Using: PUF data: False CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: True
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False
Valid Range: min = False and max = True
Out-of-Range Action: stop
Benefits — Benefit Repeal
tc Name: _BEN_oasdi_repeal
TB Name: Social Security benefit repeal switch
Description: Social Security benefits (e02400) can be repealed by switching this parameter to true.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: True
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False
Valid Range: min = False and max = True
Out-of-Range Action: stop
Benefits — Benefit Repeal
tc Name: _BEN_ui_repeal
TB Name: Unemployment insurance benefit repeal switch
Description: Unemployment insurance benefits (e02300) can be repealed by switching this parameter to true.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: True
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False
Valid Range: min = False and max = True
Out-of-Range Action: stop
Benefits — Benefit Repeal
tc Name: _BEN_other_repeal
TB Name: Other benefit repeal switch
Description: Other benefits can be repealed by switching this parameter to true.
Has An Effect When Using: PUF data: False CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: True
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False
Valid Range: min = False and max = True
Out-of-Range Action: stop
Other Parameters — Not in TaxBrain GUI
tc Name: _SS_percentage1
Long Name: Social Security taxable income decimal fraction 1
Description: Under current law if their provisional income is above the first threshold for Social Security taxability but below the second threshold, taxpayers need to apply this fraction to both the excess of their provisional income over the first threshold and their Social Security benefits, and then include the smaller one in their AGI.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.5
2014: 0.5
2015: 0.5
2016: 0.5
2017: 0.5
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
Other Parameters — Not in TaxBrain GUI
tc Name: _SS_percentage2
Long Name: Social Security taxable income decimal fraction 2
Description: Under current law if their provisional income is above the second threshold for Social Security taxability, taxpayers need to apply this fraction to both the excess of their provisional income over the second threshold and their social security benefits, and then include the smaller one in their AGI.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.85
2014: 0.85
2015: 0.85
2016: 0.85
2017: 0.85
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
Other Parameters — Not in TaxBrain GUI
tc Name: _II_em_ps
Long Name: Personal exemption phaseout starting income
Description: If taxpayers' AGI is above this level, their personal exemption will start to decrease at the personal exemption phaseout rate (PEP provision).
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
for: [single, joint, separate, headhousehold, 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]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Other Parameters — Not in TaxBrain GUI
tc Name: _STD_Dep
Long Name: Standard deduction for dependents
Description: This is the maximum standard deduction for dependents.
Notes: This parameter should not be decreased because current data have no itemized expenses for non-itemizers.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
2013: 1000.0
2014: 1000.0
2015: 1050.0
2016: 1050.0
2017: 1050.0
Valid Range: min = known_value and max = 9e+99
Out-of-Range Action: warn
Other Parameters — Not in TaxBrain GUI
tc Name: _STD_allow_charity_ded_nonitemizers
Long Name: Allow standard deduction filers to take the charitable contributions deduction
Description: Extends the charitable contributions deduction to taxpayers who take the standard deduction. The same ceilings, floor, and haircuts applied to itemized deduction for charitable contributions also apply here.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: True Boolean Value: True
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False
Valid Range: min = False and max = True
Out-of-Range Action: stop
Other Parameters — Not in TaxBrain GUI
tc Name: _AMT_Child_em
Long Name: Child AMT exemption additional income base
Description: The child's AMT exemption is capped by this amount plus the child's earned income.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
2013: 7150.0
2014: 7250.0
2015: 7400.0
2016: 7400.0
2017: 7500.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Other Parameters — Not in TaxBrain GUI
tc Name: _AMT_KT_c_Age
Long Name: Maximum age subject to Kiddie Tax
Description: At or under this age, the individual is subject to Kiddie Tax.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: True Boolean Value: False
Known Values:
2013: 24
2014: 24
2015: 24
2016: 24
2017: 24
Valid Range: min = 0 and max = 30
Out-of-Range Action: stop
Other Parameters — Not in TaxBrain GUI
tc Name: _AMT_em_pe
Long Name: AMT exemption phaseout ending AMT taxable income for Married filling Separately
Description: The AMT exemption is entirely disallowed beyond this AMT taxable income level for individuals who are married but filing separately.
Has An Effect When Using: PUF data: True CPS data: False
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
2013: 238550.0
2014: 242450.0
2015: 246250.0
2016: 247450.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Other Parameters — Not in TaxBrain GUI
tc Name: _LLC_Expense_c
Long Name: Lifetime learning credit expense limit
Description: The maximum expense eligible for lifetime learning credit, per child.
Has An Effect When Using: PUF data: True CPS data: False
Can Be Inflation Indexed: True Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 10000.0
2014: 10000.0
2015: 10000.0
2016: 10000.0
2017: 10000.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Other Parameters — Not in TaxBrain GUI
tc Name: _ETC_pe_Single
Long Name: Education tax credit phaseout ends (Single)
Description: The education tax credit will be zero for those taxpayers of single filing status with modified AGI (in thousands) higher than this level.
Has An Effect When Using: PUF data: True CPS data: False
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
2013: 63.0
2014: 64.0
2015: 65.0
2016: 65.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Other Parameters — Not in TaxBrain GUI
tc Name: _ETC_pe_Married
Long Name: Education tax credit phaseout ends (Married)
Description: The education tax credit will be zero for those taxpayers of married filing status with modified AGI level (in thousands) higher than this level.
Has An Effect When Using: PUF data: True CPS data: False
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
2013: 127.0
2014: 128.0
2015: 130.0
2016: 131.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Other Parameters — Not in TaxBrain GUI
tc Name: _SS_percentage1
Long Name: Social Security taxable income decimal fraction 1
Description: Under current law if their provisional income is above the first threshold for Social Security taxability but below the second threshold, taxpayers need to apply this fraction to both the excess of their provisional income over the first threshold and their Social Security benefits, and then include the smaller one in their AGI.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.5
2014: 0.5
2015: 0.5
2016: 0.5
2017: 0.5
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
Other Parameters — Not in TaxBrain GUI
tc Name: _SS_percentage2
Long Name: Social Security taxable income decimal fraction 2
Description: Under current law if their provisional income is above the second threshold for Social Security taxability, taxpayers need to apply this fraction to both the excess of their provisional income over the second threshold and their social security benefits, and then include the smaller one in their AGI.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.85
2014: 0.85
2015: 0.85
2016: 0.85
2017: 0.85
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
Other Parameters — Not in TaxBrain GUI
tc Name: _II_em_ps
Long Name: Personal exemption phaseout starting income
Description: If taxpayers' AGI is above this level, their personal exemption will start to decrease at the personal exemption phaseout rate (PEP provision).
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
for: [single, joint, separate, headhousehold, 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]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Other Parameters — Not in TaxBrain GUI
tc Name: _STD_Dep
Long Name: Standard deduction for dependents
Description: This is the maximum standard deduction for dependents.
Notes: This parameter should not be decreased because current data have no itemized expenses for non-itemizers.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
2013: 1000.0
2014: 1000.0
2015: 1050.0
2016: 1050.0
2017: 1050.0
Valid Range: min = known_value and max = 9e+99
Out-of-Range Action: warn
Other Parameters — Not in TaxBrain GUI
tc Name: _STD_allow_charity_ded_nonitemizers
Long Name: Allow standard deduction filers to take the charitable contributions deduction
Description: Extends the charitable contributions deduction to taxpayers who take the standard deduction. The same ceilings, floor, and haircuts applied to itemized deduction for charitable contributions also apply here.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: True
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False
Valid Range: min = False and max = True
Out-of-Range Action: stop
Other Parameters — Not in TaxBrain GUI
tc Name: _AMT_Child_em
Long Name: Child AMT exemption additional income base
Description: The child's AMT exemption is capped by this amount plus the child's earned income.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
2013: 7150.0
2014: 7250.0
2015: 7400.0
2016: 7400.0
2017: 7500.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Other Parameters — Not in TaxBrain GUI
tc Name: _AMT_KT_c_Age
Long Name: Maximum age subject to Kiddie Tax
Description: At or under this age, the individual is subject to Kiddie Tax.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: True Boolean Value: False
Known Values:
2013: 24
2014: 24
2015: 24
2016: 24
2017: 24
Valid Range: min = 0 and max = 30
Out-of-Range Action: stop
Other Parameters — Not in TaxBrain GUI
tc Name: _AMT_em_pe
Long Name: AMT exemption phaseout ending AMT taxable income for Married filling Separately
Description: The AMT exemption is entirely disallowed beyond this AMT taxable income level for individuals who are married but filing separately.
Has An Effect When Using: PUF data: True CPS data: False
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
2013: 238550.0
2014: 242450.0
2015: 246250.0
2016: 247450.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Other Parameters — Not in TaxBrain GUI
tc Name: _LLC_Expense_c
Long Name: Lifetime learning credit expense limit
Description: The maximum expense eligible for lifetime learning credit, per child.
Has An Effect When Using: PUF data: True CPS data: False
Can Be Inflation Indexed: True Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 10000.0
2014: 10000.0
2015: 10000.0
2016: 10000.0
2017: 10000.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Other Parameters — Not in TaxBrain GUI
tc Name: _ETC_pe_Single
Long Name: Education tax credit phaseout ends (Single)
Description: The education tax credit will be zero for those taxpayers of single filing status with modified AGI (in thousands) higher than this level.
Has An Effect When Using: PUF data: True CPS data: False
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
2013: 63.0
2014: 64.0
2015: 65.0
2016: 65.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Other Parameters — Not in TaxBrain GUI
tc Name: _ETC_pe_Married
Long Name: Education tax credit phaseout ends (Married)
Description: The education tax credit will be zero for those taxpayers of married filing status with modified AGI level (in thousands) higher than this level.
Has An Effect When Using: PUF data: True CPS data: False
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
2013: 127.0
2014: 128.0
2015: 130.0
2016: 131.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
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diff --git a/docs/index.htmx b/docs/index.htmx index 1119717c9..062c1d1b3 100644 --- a/docs/index.htmx +++ b/docs/index.htmx @@ -690,32 +690,32 @@ cps-22-#-ref3-#-doc.text cps-22-#-ref3-#-tab.text cps-22-#-ref3-#.csv Weighted Tax Reform Totals by Baseline Expanded-Income Decile Returns ExpInc IncTax PayTax LSTax AllTax (#m) ($b) ($b) ($b) ($b) ($b) - 0 17.93 91.8 -9.0 10.9 0.0 1.9 - 1 17.93 378.4 -19.1 29.9 0.0 10.8 - 2 17.93 563.7 -18.4 48.9 0.0 30.5 - 3 17.93 748.5 -9.3 66.6 0.0 57.3 - 4 17.93 965.9 1.9 89.1 0.0 91.0 - 5 17.93 1238.7 19.5 115.6 0.0 135.0 - 6 17.93 1597.8 48.0 149.8 0.0 197.8 - 7 17.93 2084.8 89.6 196.5 0.0 286.2 - 8 17.93 2860.1 171.4 271.7 0.0 443.0 - 9 17.93 6140.7 888.4 438.6 0.0 1327.0 - A 179.26 16670.3 1163.0 1417.5 0.0 2580.4 + 0 17.93 91.0 -9.0 10.8 0.0 1.9 + 1 17.93 376.8 -18.8 29.7 0.0 10.9 + 2 17.93 561.9 -18.0 48.9 0.0 30.8 + 3 17.92 746.3 -9.1 66.4 0.0 57.3 + 4 17.93 963.2 2.2 88.7 0.0 91.0 + 5 17.93 1235.4 20.0 115.4 0.0 135.3 + 6 17.92 1593.9 48.7 150.0 0.0 198.7 + 7 17.93 2080.4 90.4 196.4 0.0 286.8 + 8 17.92 2854.7 172.3 272.1 0.0 444.4 + 9 17.93 6133.3 889.9 439.2 0.0 1329.1 + A 179.26 16637.0 1168.5 1417.5 0.0 2586.0 Weighted Tax Differences by Baseline Expanded-Income Decile Returns ExpInc IncTax PayTax LSTax AllTax (#m) ($b) ($b) ($b) ($b) ($b) - 0 17.93 91.8 -0.0 0.0 0.0 -0.0 - 1 17.93 378.4 -3.3 0.0 0.0 -3.3 - 2 17.93 563.7 -7.0 0.0 0.0 -7.0 - 3 17.93 748.5 -10.4 0.0 0.0 -10.4 - 4 17.93 965.9 -14.9 0.0 0.0 -14.9 - 5 17.93 1238.7 -24.3 0.0 0.0 -24.3 - 6 17.93 1597.8 -32.8 0.0 0.0 -32.8 - 7 17.93 2084.8 -40.3 0.0 0.0 -40.3 - 8 17.93 2860.1 -63.7 0.0 0.0 -63.7 - 9 17.93 6140.7 -70.3 0.0 0.0 -70.3 - A 179.26 16670.3 -266.9 0.0 0.0 -266.9 + 0 17.93 91.0 -0.0 0.0 0.0 -0.0 + 1 17.93 376.8 -3.2 0.0 0.0 -3.2 + 2 17.93 561.9 -7.0 0.0 0.0 -7.0 + 3 17.92 746.3 -10.3 0.0 0.0 -10.3 + 4 17.93 963.2 -14.8 0.0 0.0 -14.8 + 5 17.93 1235.4 -24.3 0.0 0.0 -24.3 + 6 17.92 1593.9 -32.8 0.0 0.0 -32.8 + 7 17.93 2080.4 -40.2 0.0 0.0 -40.2 + 8 17.92 2854.7 -63.9 0.0 0.0 -63.9 + 9 17.93 6133.3 -70.4 0.0 0.0 -70.4 + A 179.26 16637.0 -267.0 0.0 0.0 -267.0Example (7) produces 2022 static output for the filing units in the @@ -854,7 +854,7 @@ $ tc cps.csv 2016 --sqldb You loaded data for 2014. Tax-Calculator startup automatically extrapolated your data to 2016. $ sqlite3 cps-16-#-#-#.db -SQLite version 3.20.1 2017-08-24 16:21:36 +SQLite version 3.22.0 2018-01-22 18:45:57 Enter ".help" for usage hints. sqlite> YOUR FIRST SQL COMMAND GOES HERE sqlite> YOUR SECOND SQL COMMAND GOES HERE @@ -912,15 +912,15 @@ filing status (MARS) | weighted count of filing units 2|68.234 4|9.781 weighted count of those with NEGATIVE MTR -21.708 +21.474 bin number | weighted count | mean NON-NEGATIVE MTR in bin --1|30.993|0.0 -0|2.586|7.18 -1|58.614|14.14 -2|36.492|25.47 -3|14.089|32.21 +-1|31.186|0.0 +0|2.548|7.2 +1|58.678|14.14 +2|36.669|25.47 +3|13.927|32.23 4|0.798|43.4 -5|0.102|55.2 +5|0.103|55.22 6|0.017|66.73 The cat command writes the contents of diff --git a/docs/index.res b/docs/index.res index d704f6cfa..dcf811648 100644 --- a/docs/index.res +++ b/docs/index.res @@ -3,32 +3,32 @@ $ cat cps-22-#-ref3-#-tab.text Weighted Tax Reform Totals by Baseline Expanded-Income Decile Returns ExpInc IncTax PayTax LSTax AllTax (#m) ($b) ($b) ($b) ($b) ($b) - 0 17.93 91.8 -9.0 10.9 0.0 1.9 - 1 17.93 378.4 -19.1 29.9 0.0 10.8 - 2 17.93 563.7 -18.4 48.9 0.0 30.5 - 3 17.93 748.5 -9.3 66.6 0.0 57.3 - 4 17.93 965.9 1.9 89.1 0.0 91.0 - 5 17.93 1238.7 19.5 115.6 0.0 135.0 - 6 17.93 1597.8 48.0 149.8 0.0 197.8 - 7 17.93 2084.8 89.6 196.5 0.0 286.2 - 8 17.93 2860.1 171.4 271.7 0.0 443.0 - 9 17.93 6140.7 888.4 438.6 0.0 1327.0 - A 179.26 16670.3 1163.0 1417.5 0.0 2580.4 + 0 17.93 91.0 -9.0 10.8 0.0 1.9 + 1 17.93 376.8 -18.8 29.7 0.0 10.9 + 2 17.93 561.9 -18.0 48.9 0.0 30.8 + 3 17.92 746.3 -9.1 66.4 0.0 57.3 + 4 17.93 963.2 2.2 88.7 0.0 91.0 + 5 17.93 1235.4 20.0 115.4 0.0 135.3 + 6 17.92 1593.9 48.7 150.0 0.0 198.7 + 7 17.93 2080.4 90.4 196.4 0.0 286.8 + 8 17.92 2854.7 172.3 272.1 0.0 444.4 + 9 17.93 6133.3 889.9 439.2 0.0 1329.1 + A 179.26 16637.0 1168.5 1417.5 0.0 2586.0 Weighted Tax Differences by Baseline Expanded-Income Decile Returns ExpInc IncTax PayTax LSTax AllTax (#m) ($b) ($b) ($b) ($b) ($b) - 0 17.93 91.8 -0.0 0.0 0.0 -0.0 - 1 17.93 378.4 -3.3 0.0 0.0 -3.3 - 2 17.93 563.7 -7.0 0.0 0.0 -7.0 - 3 17.93 748.5 -10.4 0.0 0.0 -10.4 - 4 17.93 965.9 -14.9 0.0 0.0 -14.9 - 5 17.93 1238.7 -24.3 0.0 0.0 -24.3 - 6 17.93 1597.8 -32.8 0.0 0.0 -32.8 - 7 17.93 2084.8 -40.3 0.0 0.0 -40.3 - 8 17.93 2860.1 -63.7 0.0 0.0 -63.7 - 9 17.93 6140.7 -70.3 0.0 0.0 -70.3 - A 179.26 16670.3 -266.9 0.0 0.0 -266.9 + 0 17.93 91.0 -0.0 0.0 0.0 -0.0 + 1 17.93 376.8 -3.2 0.0 0.0 -3.2 + 2 17.93 561.9 -7.0 0.0 0.0 -7.0 + 3 17.92 746.3 -10.3 0.0 0.0 -10.3 + 4 17.93 963.2 -14.8 0.0 0.0 -14.8 + 5 17.93 1235.4 -24.3 0.0 0.0 -24.3 + 6 17.92 1593.9 -32.8 0.0 0.0 -32.8 + 7 17.93 2080.4 -40.2 0.0 0.0 -40.2 + 8 17.92 2854.7 -63.9 0.0 0.0 -63.9 + 9 17.93 6133.3 -70.4 0.0 0.0 -70.4 + A 179.26 16637.0 -267.0 0.0 0.0 -267.0 create PNG graph output by hand $ cat tab.sql | sqlite3 cps-16-#-#-#.db unweighted count | weighted count (#m) of filing units @@ -38,13 +38,13 @@ filing status (MARS) | weighted count of filing units 2|68.234 4|9.781 weighted count of those with NEGATIVE MTR -21.708 +21.474 bin number | weighted count | mean NON-NEGATIVE MTR in bin --1|30.993|0.0 -0|2.586|7.18 -1|58.614|14.14 -2|36.492|25.47 -3|14.089|32.21 +-1|31.186|0.0 +0|2.548|7.2 +1|58.678|14.14 +2|36.669|25.47 +3|13.927|32.23 4|0.798|43.4 -5|0.102|55.2 +5|0.103|55.22 6|0.017|66.73 diff --git a/docs/index_results.sh b/docs/index_results.sh index 2d85e762c..3a87cadc8 100755 --- a/docs/index_results.sh +++ b/docs/index_results.sh @@ -34,7 +34,7 @@ diff $OUT index.res echo "*********************************************************************" # remind how to convert graph *.html files to *.png files -echo "==> open cps-24-#-ref3-#-atr.html and save as atr.pnf" +echo "==> open cps-24-#-ref3-#-atr.html and save as atr.png" echo "==> open cps-24-#-ref3-#-mtr.html and save as mtr.png" echo "==> open cps-24-#-ref3-#-pch.html and save as pch.png" diff --git a/docs/mtr.png b/docs/mtr.png index 9be7e27b0..da9c6a145 100644 Binary files a/docs/mtr.png and b/docs/mtr.png differ diff --git a/docs/pch.png b/docs/pch.png index 17707f457..ea31fedf7 100644 Binary files a/docs/pch.png and b/docs/pch.png differ diff --git a/docs/recipe00.graph.html b/docs/recipe00.graph.html index 353112a86..39393f23d 100644 --- a/docs/recipe00.graph.html +++ b/docs/recipe00.graph.html @@ -5,9 +5,9 @@