From 817bfba20289de6df3ab9522f3fcd9e25a5c8098 Mon Sep 17 00:00:00 2001 From: martinholmer Date: Tue, 30 Jan 2018 16:55:18 -0500 Subject: [PATCH] Final commit on 0-15-2 branch --- docs/index.html | 231 ++++++++++++++++++++++++--------------- docs/recipe00.graph.html | 10 +- 2 files changed, 145 insertions(+), 96 deletions(-) diff --git a/docs/index.html b/docs/index.html index 36fc3e1a3..049061e6f 100644 --- a/docs/index.html +++ b/docs/index.html @@ -26,16 +26,21 @@

Using Tax-Calculator

the developer website.

-

Please cite the source of your analysis as Tax-Calculator v. -#.#.#, author's calculations. If you wish to link to Tax-Calculator, -this page is preferred. Additionally, we strongly recommend that you -provide a link to the materials required to replicate your -analysis or, at least, note that those materials are available -upon request.

+

Please cite the source of your analysis as Tax-Calculator +release #.#.#, author's calculations. If you wish to link to +Tax-Calculator, this page is preferred. Additionally, we strongly +recommend that you describe the input data used, and provide a link to +the materials required to replicate your analysis or, at least, note +that those materials are available upon request.

What's New

+

Click your browser's Reload button to +ensure you are viewing the most recent version of this page rather +than an older version that your browser has saved in its cache of +previously visited pages.

+

Pre-TCJA policy reform file is available given that TCJA is current-law policy in Tax-Calculator release 0.15.0 and higher @@ -43,6 +48,14 @@

What's New

FAQ on using Tax-Calculator when TCJA is current law is now available +

Baseline option allows specification of a +baseline policy that differs from current-law policy in Tax-Calculator +release 0.15.2 and higher + +

Compound reform capability allows tc +users to analyze a reform that is specified in more than one JSON +reform file in Tax-Calculator release 0.15.2 and higher +

Partial dump capability requires use of tc --dvars option in Tax-Calculator release 0.15.0 and higher @@ -306,7 +319,7 @@

Specify Tax Reform

to this page.

-

If you want to upload reform files to TaxBrain for static analysis +

If you want to upload a reform file to TaxBrain for static analysis (rather than use the tc CLI on your computer for analysis), go to this section's last part, which discusses uploading files to TaxBrain. If you want to assume any @@ -469,10 +482,15 @@

Specify Filing Units

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The tc CLI to Tax-Calculator requires only an input file containing -one or more filing units. A policy reform file is optional; no reform -file implies you want to analyze current-law policy. A response -assumption file is also optional; no assumption file implies you want -to conduct static analysis.

+one or more filing units. A baseline file is optional; no baseline +file implies the policy baseline is current-law policy. A policy +reform file is optional; no reform file implies no reform (that is, +you want to analyze current-law policy). A response assumption file +is also optional; no assumption file implies you want to conduct +static analysis. The output files written by tc are built-up from +the name of the input file, baseline file, reform file, and +assumption file using a # character if the option is +not specified.

Here we explain how to conduct tax analysis with the tc CLI by presenting a series of examples and explaining what output is produced @@ -490,11 +508,12 @@

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liabilities for each filing unit assuming the income amounts in the input file are amounts for 2020 and assuming current-law tax policy projected to 2020. The name of the CSV-formatted output file is -test-20-#-#.csv. -The first # symbol indicates we did not specify a -policy reform file and the second # symbol indicates we did -not specify a response assumption file. The variables included -in the minimal output file include: +test-20-#-#-#.csv. The first # symbol indicates +we did not specify a baseline file and the second # symbol +indicates we did not specify a policy reform file and the +third # symbol indicates we did not specify a response +assumption file. +The variables included in the minimal output file include: RECID (of filing unit in the input file), YEAR (specified when executing tc CLI), WEIGHT (which is same as s006), @@ -505,16 +524,16 @@

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Also, documentation of the reform is always written to a text file ending in -doc.text, which in this example would be -named test-20-#-#-doc.text.

+named test-20-#-#-#-doc.text.

 (2)$ tc test.csv 2020 --dump

Example (2) produces a much more complete output file with the same -name test-20-#-#.csv as the minimal output file produced in +name test-20-#-#-#.csv as the minimal output file produced in example (1). No other output is generated other than the -test-20-#-#-doc.text file. The +test-20-#-#-#-doc.text file. The --dump option causes all the input variables (including the ones understood by Tax-Calculator but not included in test.csv, which are all zero) and all the output @@ -529,7 +548,7 @@

Initiate Reform Analysis

cents) as in the original dump output.

This full dump output can be useful for debugging and -is small when using a several stylized filing units as input. But +is small when using just a few filing units as input. But when using large samples as input (for example, the cps.csv input file), the size of the dump output becomes quite large. For Tax-Calculator versions 0.15.0 and higher, there is a way to specify @@ -537,15 +556,13 @@

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have tc do a partial dump, create a text file that lists the names of the variables to be included in the partial dump. You can put the varible names on separate lines and/or put several names -on one line separated by spaces. Then point that that file using the +on one line separated by spaces. Then point to that file using the --dvars option. So, for example, if your list of dump variables is in a file named mydumpvars, a partial dump file is created this way: - -

+
 $ tc cps.csv 2020 --dump --dvars mydumpvars
-

-
+
If there is no --dvars option, the --dump option produces a full dump.

@@ -556,16 +573,16 @@

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Example (3) produces the same dump output as example (2) except that the dump output is written not to a CSV-formatted file, but to the dump table in an SQLite3 database file, which is -called test-20-#-#.db in this example. Because +called test-20-#-#-#.db in this example. Because the --dump option is not used in example (3), minimal -output will be written to the test-20-#-#.csv file. +output will be written to the test-20-#-#-#.csv file. Note that use of the --dvars option causes the contents of the database file to be a partial dump.

Pros and cons of putting dump output in a CSV file or an SQLite3 database table: The CSV file is almost twice as large as the database, but it can be easily imported into a wide range of -statistical packages and spreadsheets. The main advantage of the +statistical packages. The main advantage of the SQLite3 database is that the Anaconda Python distribution includes sqlite3 (or sqlite3.exe on Windows), a command-line tool that can be used to tabulate dump @@ -597,7 +614,20 @@

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the ref3.json file. Because no --assump option is used, the output results are produced using static analysis. The name of the output file in this example is -test-21-ref3-#.csv.

+test-21-#-ref3-#.csv.

+ +

If, in addition to ref3.json, there +was a ref4.json reform file and analysis of the compound +reform (consisting of first implementing the ref3.json +reform relative to current-law policy and then implementing +the ref4.json reform relative to the ref3.json +reform) is desired, both reform files can be mentioned in +the tc --reform option as follows: +

+$ tc test.csv 2021 --reform ref3.json+ref4.json
+
+The above command generates an output file named +test-21-#-ref3+ref4-#.csv

 (6)$ tc test.csv 2021 --reform ref3.json --assump res1.json
@@ -608,7 +638,7 @@ 
Initiate Reform Analysis

 the ref3.json file and the response assumptions
 specified in the res1.json file.  The output results
 produced by this non-static analysis are written to the 
-test-21-ref3-res1.csv file.

+test-21-#-ref3-res1.csv file.

 
 
In the preceding examples, all the output files are
 written in the directory where the tc command was executed.  If you
@@ -616,7 +646,7 @@ 
Initiate Reform Analysis

 the --outdir option.  So, for example, you have created
 the myoutput directory as directory at the same level as
 the directory from where you are running tc, output files will be
-written there if you use the --outdir myoutput option.
+written there if you use the --outdir myoutput option.

 
 
The following examples illustrate output options that work only if
 each filing unit in the input file has a positive sampling weight
@@ -631,7 +661,7 @@ 
Initiate Reform Analysis

         "_II_em": {"2022": [8000]}
     }
 }
-
+

The output options illustrated in the following examples generate tables of the post-reform level and the reform-induced change in tax @@ -650,9 +680,9 @@

Initiate Reform Analysis

Tax-Calculator startup automatically extrapolated your data to 2022. (7)$ ls cps-22* -cps-22-ref3-#-doc.text cps-22-ref3-#-tab.text cps-22-ref3-#.csv +cps-22-#-ref3-#-doc.text cps-22-#-ref3-#-tab.text cps-22-#-ref3-#.csv -(7)$ cat cps-22-ref3-#-tab.text +(7)$ 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) @@ -691,7 +721,7 @@

Initiate Reform Analysis

file to the specified tax year. It knows to do that because of the special input file name cps.csv. The tables produced by this static analysis are written to the -cps-22-ref3-#-tab.text file. Note that on Windows +cps-22-#-ref3-#-tab.text file. Note that on Windows you would use dir instead of ls and type instead of cat.

@@ -701,8 +731,8 @@

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Tax-Calculator startup automatically extrapolated your data to 2024. (8)$ ls cps-24* -cps-24-ref3-#-atr.html cps-24-ref3-#-doc.text cps-24-ref3-#.csv -cps-24-ref3-#-dec.html cps-24-ref3-#-mtr.html +cps-24-#-ref3-#-atr.html cps-24-#-ref3-#-doc.text cps-24-#-ref3-#.csv +cps-24-#-ref3-#-dec.html cps-24-#-ref3-#-mtr.html

Example (8) is like example (7) except we ask for 2024 static @@ -711,17 +741,17 @@

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browser.

Here is what the average tax rate graph -in cps-24-ref3-#-atr.html looks like.

+in cps-24-#-ref3-#-atr.html looks like.

atr graph

Here is what the marginal tax rate graph -in cps-24-ref3-#-mtr.html looks like:

+in cps-24-#-ref3-#-mtr.html looks like:

mtr graph

Here is what the percentage after-tax income change by income -decile graph in cps-24-ref3-#-dec.html looks like:

+decile graph in cps-24-#-ref3-#-dec.html looks like:

dec graph

@@ -737,6 +767,26 @@

Initiate Reform Analysis

developer website.

+

None of the above examples use the +--baseline option, which means that baseline policy in +those examples is current-law policy. The following example shows how +to use the --baseline option to engage in counter-factual +historical analysis. Suppose we want to analyze what would have +happened if some alternative to TCJA had been enacted in late 2017. +To do this we need to have pre-TCJA policy be the baseline policy and +we need to have the alternative reform be implemented relative to +pre-TCJA policy. The following tc run does exactly that using a local +copy of +the 2017_law.json +file and the alt_reform.json file containing the +alternative reform defined relative to pre-TCJA law.

+ +

+(9)$ tc cps.csv 2019 --baseline 2017_law.json --reform 2017_law.json+alt_reform.json
+You loaded data for 2014.
+Tax-Calculator startup automatically extrapolated your data to 2019.
+

+

In all the examples in this section, we have executed one tc run at at time. But what if you want to execute many tc runs because you want results for many years and/or for several @@ -793,7 +843,7 @@

Tabulate Reform Results

$ tc cps.csv 2016 --sqldb You loaded data for 2014. Tax-Calculator startup automatically extrapolated your data to 2016. -$ sqlite3 cps-16-#-#.db +$ sqlite3 cps-16-#-#-#.db SQLite version 3.20.1 2017-08-24 16:21:36 Enter ".help" for usage hints. sqlite> select count(*) from dump; @@ -844,7 +894,7 @@

Tabulate Reform Results

round(sum(s006)*1e-6,3) from dump; -$ cat tab.sql | sqlite3 cps-16-#-#.db +$ cat tab.sql | sqlite3 cps-16-#-#-#.db weighted count of those with negative MTR|22.504 bin number|weighted count|average MTR in bin -1.0|35.373|0.0 @@ -867,9 +917,8 @@

Tabulate Reform Results

filing units with marginal income tax rates greater than seventy percent have been checked by hand and are valid: most are caught in the rapid phase-out of non-refundable education credits. -The negative -marginal tax rates are caused by refundable credits, primarily the -earned income tax credit.)

+The negative marginal tax rates are caused by refundable credits, +primarily the earned income tax credit.)

If you want to use the sqlite3 tool to tabulate the changes caused by a reform, use the tc CLI to generate two database @@ -932,167 +981,167 @@

Section Contents

Parameter Indexing

-

Parameter Indexing — Offsets
tc Name: _cpi_offset
TB Name: Decimal offset ADDED to unchained CPI to get parameter indexing rate
Description: Current-law values are zero; reforms that introduce indexing with chained CPI would have values around -0.0025 beginning in the year before the first year policy parameters will have values computed with chained CPI.
Notes: See April 2013 CBO report entitled 'What Would Be the Effect on the Deficit of Using the Chained CPI to Index Benefit Programs and the Tax Code?', which includes this: 'The chained CPI grows more slowly than the traditional CPI does: an average of about 0.25 percentage points more slowly per year over the past decade.'
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: -0.0025
Valid Range: min = -0.005 and max = 0.005
Out-of-Range Action: stop

+

Parameter Indexing — Offsets
tc Name: _cpi_offset
TB Name: Decimal offset ADDED to unchained CPI to get parameter indexing rate
Description: Current-law values are zero; reforms that introduce indexing with chained CPI would have values around -0.0025 beginning in the year before the first year policy parameters will have values computed with chained CPI.
Notes: See April 2013 CBO report entitled 'What Would Be the Effect on the Deficit of Using the Chained CPI to Index Benefit Programs and the Tax Code?', which includes this: 'The chained CPI grows more slowly than the traditional CPI does: an average of about 0.25 percentage points more slowly per year over the past decade.'
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: -0.0025
Valid Range: min = -0.005 and max = 0.005
Out-of-Range Action: stop

Back to Section Contents

Payroll Taxes

-

Payroll Taxes — Social Security FICA
tc Name: _FICA_ss_trt
TB Name: Social Security payroll tax rate
Description: Social Security FICA rate, including both employer and employee.
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: False
Known Values:
2013: 0.124
2014: 0.124
2015: 0.124
2016: 0.124
2017: 0.124
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop

Payroll Taxes — Social Security FICA
tc Name: _SS_Earnings_c
TB Name: Maximum taxable earnings for Social Security
Description: Only individual earnings below this maximum amount are subjected to Social Security (OASDI) payroll tax.
Notes: This parameter is indexed by the rate of growth in average wages, not by the price inflation rate.
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Integer Value: False     Boolean Value: False
Known Values:
2013: 113700.0
2014: 117000.0
2015: 118500.0
2016: 118500.0
2017: 127200.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop

+

Payroll Taxes — Social Security FICA
tc Name: _FICA_ss_trt
TB Name: Social Security payroll tax rate
Description: Social Security FICA rate, including both employer and employee.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: False
Known Values:
2013: 0.124
2014: 0.124
2015: 0.124
2016: 0.124
2017: 0.124
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop

Payroll Taxes — Social Security FICA
tc Name: _SS_Earnings_c
TB Name: Maximum taxable earnings for Social Security
Description: Only individual earnings below this maximum amount are subjected to Social Security (OASDI) payroll tax.
Notes: This parameter is indexed by the rate of growth in average wages, not by the price inflation 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: 113700.0
2014: 117000.0
2015: 118500.0
2016: 118500.0
2017: 127200.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop

-

Payroll Taxes — Medicare FICA
tc Name: _FICA_mc_trt
TB Name: Medicare payroll tax rate
Description: Medicare FICA rate, including both employer and employee.
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: False
Known Values:
2013: 0.029
2014: 0.029
2015: 0.029
2016: 0.029
2017: 0.029
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop

+

Payroll Taxes — Medicare FICA
tc Name: _FICA_mc_trt
TB Name: Medicare payroll tax rate
Description: Medicare FICA rate, including both employer and employee.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: False
Known Values:
2013: 0.029
2014: 0.029
2015: 0.029
2016: 0.029
2017: 0.029
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop

-

Payroll Taxes — Additional Medicare FICA
tc Name: _AMEDT_ec
TB Name: Additional Medicare tax earnings exclusion
Description: The Additional Medicare Tax rate, _AMEDT_rt, applies to all earnings in excess of this excluded amount.
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, 200000.0]
2014: [200000.0, 250000.0, 125000.0, 200000.0, 200000.0]
2015: [200000.0, 250000.0, 125000.0, 200000.0, 200000.0]
2016: [200000.0, 250000.0, 125000.0, 200000.0, 200000.0]
2017: [200000.0, 250000.0, 125000.0, 200000.0, 200000.0]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop

Payroll Taxes — Additional Medicare FICA
tc Name: _AMEDT_rt
TB Name: Additional Medicare tax rate
Description: This is the rate applied to the portion of Medicare wages, RRTA compensation and self-employment income exceeding the Additional Medicare Tax earning exclusion.
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: False
Known Values:
2013: 0.009
2014: 0.009
2015: 0.009
2016: 0.009
2017: 0.009
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop

+

Payroll Taxes — Additional Medicare FICA
tc Name: _AMEDT_ec
TB Name: Additional Medicare tax earnings exclusion
Description: The Additional Medicare Tax rate, _AMEDT_rt, applies to all earnings in excess of this excluded amount.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: False
Integer Value: False     Boolean Value: False
Known Values:
   for: [single, joint, separate, headhousehold, widow]
2013: [200000.0, 250000.0, 125000.0, 200000.0, 200000.0]
2014: [200000.0, 250000.0, 125000.0, 200000.0, 200000.0]
2015: [200000.0, 250000.0, 125000.0, 200000.0, 200000.0]
2016: [200000.0, 250000.0, 125000.0, 200000.0, 200000.0]
2017: [200000.0, 250000.0, 125000.0, 200000.0, 200000.0]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop

Payroll Taxes — Additional Medicare FICA
tc Name: _AMEDT_rt
TB Name: Additional Medicare tax rate
Description: This is the rate applied to the portion of Medicare wages, RRTA compensation and self-employment income exceeding the Additional Medicare Tax earning exclusion.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: False
Known Values:
2013: 0.009
2014: 0.009
2015: 0.009
2016: 0.009
2017: 0.009
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop

Back to Section Contents

Social Security Taxability

-

Social Security Taxability — Threshold For Social Security Benefit Taxability 1
tc Name: _SS_thd50
TB Name: Threshold for Social Security benefit taxability 1
Description: The first threshold for Social Security benefit taxability: if taxpayers have provisional income greater than this threshold, up to 50% of their Social Security benefit will be subject to tax under current law.
Can Be Inflation Indexed: True     Is Inflation Indexed: False
Integer Value: False     Boolean Value: False
Known Values:
   for: [single, joint, separate, headhousehold, widow]
2013: [25000.0, 32000.0, 25000.0, 25000.0, 25000.0]
2014: [25000.0, 32000.0, 25000.0, 25000.0, 25000.0]
2015: [25000.0, 32000.0, 25000.0, 25000.0, 25000.0]
2016: [25000.0, 32000.0, 25000.0, 25000.0, 25000.0]
2017: [25000.0, 32000.0, 25000.0, 25000.0, 25000.0]
Valid Range: min = 0 and max = _SS_thd85
Out-of-Range Action: stop

+

Social Security Taxability — Threshold For Social Security Benefit Taxability 1
tc Name: _SS_thd50
TB Name: Threshold for Social Security benefit taxability 1
Description: The first threshold for Social Security benefit taxability: if taxpayers have provisional income greater than this threshold, up to 50% of their Social Security benefit will be subject to tax under current law.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: False
Integer Value: False     Boolean Value: False
Known Values:
   for: [single, joint, separate, headhousehold, widow]
2013: [25000.0, 32000.0, 25000.0, 25000.0, 25000.0]
2014: [25000.0, 32000.0, 25000.0, 25000.0, 25000.0]
2015: [25000.0, 32000.0, 25000.0, 25000.0, 25000.0]
2016: [25000.0, 32000.0, 25000.0, 25000.0, 25000.0]
2017: [25000.0, 32000.0, 25000.0, 25000.0, 25000.0]
Valid Range: min = 0 and max = _SS_thd85
Out-of-Range Action: stop

-

Social Security Taxability — Threshold For Social Security Benefit Taxability 2
tc Name: _SS_thd85
TB Name: Threshold for Social Security benefit taxability 2
Description: The second threshold for Social Security taxability: if taxpayers have provisional income greater than this threshold, up to 85% of their Social Security benefit will be subject to tax under current law.
Can Be Inflation Indexed: True     Is Inflation Indexed: False
Integer Value: False     Boolean Value: False
Known Values:
   for: [single, joint, separate, headhousehold, widow]
2013: [34000.0, 44000.0, 34000.0, 34000.0, 34000.0]
2014: [34000.0, 44000.0, 34000.0, 34000.0, 34000.0]
2015: [34000.0, 44000.0, 34000.0, 34000.0, 34000.0]
2016: [34000.0, 44000.0, 34000.0, 34000.0, 34000.0]
2017: [34000.0, 44000.0, 34000.0, 34000.0, 34000.0]
Valid Range: min = _SS_thd50 and max = 9e+99
Out-of-Range Action: stop

+

Social Security Taxability — Threshold For Social Security Benefit Taxability 2
tc Name: _SS_thd85
TB Name: Threshold for Social Security benefit taxability 2
Description: The second threshold for Social Security taxability: if taxpayers have provisional income greater than this threshold, up to 85% of their Social Security benefit will be subject to tax under current law.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: False
Integer Value: False     Boolean Value: False
Known Values:
   for: [single, joint, separate, headhousehold, widow]
2013: [34000.0, 44000.0, 34000.0, 34000.0, 34000.0]
2014: [34000.0, 44000.0, 34000.0, 34000.0, 34000.0]
2015: [34000.0, 44000.0, 34000.0, 34000.0, 34000.0]
2016: [34000.0, 44000.0, 34000.0, 34000.0, 34000.0]
2017: [34000.0, 44000.0, 34000.0, 34000.0, 34000.0]
Valid Range: min = _SS_thd50 and max = 9e+99
Out-of-Range Action: stop

Back to Section Contents

Above The Line Deductions

-

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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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_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.
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.
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.
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: 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 — 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.
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
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.
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].
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

+

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

Back to Section Contents

Personal Exemptions

-

Personal Exemptions — Personal And Dependent Exemption Amount
tc Name: _II_em
TB Name: Personal and dependent exemption amount
Description: Subtracted from AGI in the calculation of taxable income, per taxpayer and dependent.
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Integer Value: False     Boolean Value: False
Known Values:
2013: 3900.0
2014: 3950.0
2015: 4000.0
2016: 4050.0
2017: 4050.0
2018: 0.0
2019: 0.0
2020: 0.0
2021: 0.0
2022: 0.0
2023: 0.0
2024: 0.0
2025: 0.0
2026: 4883.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop

+

Personal Exemptions — Personal And Dependent Exemption Amount
tc Name: _II_em
TB Name: Personal and dependent exemption amount
Description: Subtracted from AGI in the calculation of taxable income, per taxpayer and dependent.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Integer Value: False     Boolean Value: False
Known Values:
2013: 3900.0
2014: 3950.0
2015: 4000.0
2016: 4050.0
2017: 4050.0
2018: 0.0
2019: 0.0
2020: 0.0
2021: 0.0
2022: 0.0
2023: 0.0
2024: 0.0
2025: 0.0
2026: 4883.0
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.
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 — 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.
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: 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

Back to Section Contents

Standard Deduction

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Standard Deduction — Standard Deduction Amount
tc Name: _STD
TB Name: Standard deduction amount
Description: Amount filing unit can use as a standard deduction.
Notes: This parameter should not be decreased because current data have no itemized expenses for non-itemizers.
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Integer Value: False     Boolean Value: False
Known Values:
   for: [single, joint, separate, headhousehold, widow]
2013: [6100.0, 12200.0, 6100.0, 8950.0, 12200.0]
2014: [6200.0, 12400.0, 6200.0, 9100.0, 12400.0]
2015: [6300.0, 12600.0, 6300.0, 9250.0, 12600.0]
2016: [6300.0, 12600.0, 6300.0, 9300.0, 12600.0]
2017: [6350.0, 12700.0, 6350.0, 9350.0, 12700.0]
2018: [12000.0, 24000.0, 12000.0, 18000.0, 24000.0]
2019: [12238.8, 24477.6, 12238.8, 18358.2, 24477.6]
2020: [12490.92, 24981.84, 12490.92, 18736.38, 24981.84]
2021: [12756.98, 25513.95, 12756.98, 19135.46, 25513.95]
2022: [13035.08, 26070.15, 13035.08, 19552.61, 26070.15]
2023: [13311.42, 26622.84, 13311.42, 19967.13, 26622.84]
2024: [13597.62, 27195.23, 13597.62, 20396.42, 27195.23]
2025: [13887.25, 27774.49, 13887.25, 20830.86, 27774.49]
2026: [7655.0, 15311.0, 7655.0, 11272.0, 15311.0]
Valid Range: min = known_value and max = 9e+99
Out-of-Range Action: warn

+

Standard Deduction — Standard Deduction Amount
tc Name: _STD
TB Name: Standard deduction amount
Description: Amount filing unit can use as a standard deduction.
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:
   for: [single, joint, separate, headhousehold, widow]
2013: [6100.0, 12200.0, 6100.0, 8950.0, 12200.0]
2014: [6200.0, 12400.0, 6200.0, 9100.0, 12400.0]
2015: [6300.0, 12600.0, 6300.0, 9250.0, 12600.0]
2016: [6300.0, 12600.0, 6300.0, 9300.0, 12600.0]
2017: [6350.0, 12700.0, 6350.0, 9350.0, 12700.0]
2018: [12000.0, 24000.0, 12000.0, 18000.0, 24000.0]
2019: [12238.8, 24477.6, 12238.8, 18358.2, 24477.6]
2020: [12490.92, 24981.84, 12490.92, 18736.38, 24981.84]
2021: [12756.98, 25513.95, 12756.98, 19135.46, 25513.95]
2022: [13035.08, 26070.15, 13035.08, 19552.61, 26070.15]
2023: [13311.42, 26622.84, 13311.42, 19967.13, 26622.84]
2024: [13597.62, 27195.23, 13597.62, 20396.42, 27195.23]
2025: [13887.25, 27774.49, 13887.25, 20830.86, 27774.49]
2026: [7655.0, 15311.0, 7655.0, 11272.0, 15311.0]
Valid Range: min = known_value and max = 9e+99
Out-of-Range Action: warn

-

Standard Deduction — Additional Standard Deduction For Blind And Aged
tc Name: _STD_Aged
TB Name: Additional standard deduction for blind and aged
Description: To get the standard deduction for aged or blind individuals, taxpayers need to add this value to regular standard deduction.
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Integer Value: False     Boolean Value: False
Known Values:
   for: [single, joint, separate, headhousehold, widow]
2013: [1500.0, 1200.0, 1200.0, 1500.0, 1500.0]
2014: [1550.0, 1200.0, 1200.0, 1550.0, 1550.0]
2015: [1550.0, 1250.0, 1250.0, 1550.0, 1550.0]
2016: [1550.0, 1250.0, 1250.0, 1550.0, 1550.0]
2017: [1550.0, 1250.0, 1250.0, 1550.0, 1550.0]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop

+

Standard Deduction — Additional Standard Deduction For Blind And Aged
tc Name: _STD_Aged
TB Name: Additional standard deduction for blind and aged
Description: To get the standard deduction for aged or blind individuals, taxpayers need to add this value to regular standard deduction.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Integer Value: False     Boolean Value: False
Known Values:
   for: [single, joint, separate, headhousehold, widow]
2013: [1500.0, 1200.0, 1200.0, 1500.0, 1500.0]
2014: [1550.0, 1200.0, 1200.0, 1550.0, 1550.0]
2015: [1550.0, 1250.0, 1250.0, 1550.0, 1550.0]
2016: [1550.0, 1250.0, 1250.0, 1550.0, 1550.0]
2017: [1550.0, 1250.0, 1250.0, 1550.0, 1550.0]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop

Back to Section Contents

Nonrefundable Credits

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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.
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.
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.
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 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.
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.
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.
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.
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_c
TB Name: Nonrefundable credit for dependents
Description: This nonrefundable credit is applied to (child and non-child) dependents and phases out with the Child Tax Credit. The dependent credit's phaseout begins when the CTC's phaseout ends.
Notes: The Ryan-Brady tax proposal sets this at $500
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: _DependentCredit_Child_c
TB Name: Nonrefundable credit for children, on top of the child tax credit
Description: This nonrefundable credit is applied to children and phases out with the Child Tax Credit. The dependent credit's phaseout begins when the CTC's phaseout ends.
Notes: First introduced in TCJA bills
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
Description: This nonrefundable credit is applied to non-child dependents and phases out with the Child Tax Credit. The dependent credit's phaseout begins when the CTC's phaseout ends.
Notes: First introduced in TCJA bills
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: Stack the draw down of the Dependent Credit against liabilities before the drawdown of the Child Tax Credit.
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 filer and spouse
Description: This nonrefundable credit is applied to the filer and spouse and phases out with the Child Tax Credit. The filer credit's phaseout begins when the CTC's phaseout ends.
Notes: First introduced in House TCJA bills
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_c
TB Name: Nonrefundable credit for dependents
Description: This nonrefundable credit is applied to (child and non-child) dependents and phases out with the Child Tax Credit. The dependent credit's phaseout begins when the CTC's phaseout ends.
Notes: The Ryan-Brady tax proposal sets this at $500
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: _DependentCredit_Child_c
TB Name: Nonrefundable credit for children, on top of the child tax credit
Description: This nonrefundable credit is applied to children and phases out with the Child Tax Credit. The dependent credit's phaseout begins when the CTC's phaseout ends.
Notes: First introduced in 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:
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
Description: This nonrefundable credit is applied to non-child dependents and phases out with the Child Tax Credit. The dependent credit's phaseout begins when the CTC's phaseout ends.
Notes: First introduced in 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:
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: Stack the draw down of the Dependent Credit against liabilities before the drawdown of the 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: 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 filer and spouse
Description: This nonrefundable credit is applied to the filer and spouse and phases out with the Child Tax Credit. The filer credit's phaseout begins when the CTC's 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.
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.
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.
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.
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.
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.
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.
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
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.
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.
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_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

-

Nonrefundable Credits — Personal Nonrefundable Credit
tc Name: _II_credit_nr
TB Name: Personal nonrefundable credit maximum amount
Description: This credit amount is not refundable and is phased out based on AGI.
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

Nonrefundable Credits — Personal Nonrefundable Credit
tc Name: _II_credit_nr_ps
TB Name: Personal nonrefundable credit phaseout start
Description: The personal nonrefundable credit amount will be reduced for taxpayers with AGI higher than this threshold level.
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

Nonrefundable Credits — Personal Nonrefundable Credit
tc Name: _II_credit_nr_prt
TB Name: Personal nonrefundable credit phaseout rate
Description: The personal nonrefundable credit amount will be reduced at this rate for each dollar of AGI exceeding the _II_credit_nr_ps threshold.
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 — Personal Nonrefundable Credit
tc Name: _II_credit_nr
TB Name: Personal nonrefundable credit maximum amount
Description: This credit amount is not refundable and is phased out based on AGI.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
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 — Personal Nonrefundable Credit
tc Name: _II_credit_nr_ps
TB Name: Personal nonrefundable credit phaseout start
Description: The personal nonrefundable credit amount will be reduced for taxpayers with AGI higher than this threshold level.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
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 — Personal Nonrefundable Credit
tc Name: _II_credit_nr_prt
TB Name: Personal nonrefundable credit phaseout rate
Description: The personal nonrefundable credit amount will be reduced at this rate for each dollar of AGI exceeding the _II_credit_nr_ps threshold.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
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

Back to Section Contents

Itemized Deductions

-

Itemized Deductions — Medical Expenses
tc Name: _ID_Medical_frt
TB Name: Deduction for medical expenses; floor as a decimal fraction of AGI
Description: Taxpayers are eligible to deduct the portion of their medical expense exceeding this fraction of AGI.
Notes: This rate should not be decreased below 0.075 due to limited data on non-itemizers.
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: 0.075
2018: 0.075
2019: 0.1
Valid Range: min = 0.075 and max = 1
Out-of-Range Action: warn

Itemized Deductions — Medical Expenses
tc Name: _ID_Medical_frt_add4aged
TB Name: Addon to the deduction for medical expenses floor rate for elderly filing units; addon as a decimal fraction of AGI
Description: Elderly taxpayers have this fraction added to the value of the deduction for medical expenses floor rate. This fraction was -0.025 from 2013 to 2016, but that was temporary and it changed to zero beginning in 2017.
Notes: This addon should not be decreased below -0.025 because of limited data on elderly non-itemizers.
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: False
Known Values:
2013: -0.025
2014: -0.025
2015: -0.025
2016: -0.025
2017: 0.0
Valid Range: min = -0.025 and max = 0.0
Out-of-Range Action: warn

Itemized Deductions — Medical Expenses
tc Name: _ID_Medical_hc
TB Name: Medical expense deduction haircut
Description: This decimal fraction can be applied to limit the amount of medical expense deduction allowed.
Notes: This parameter is currently used to eliminate this part of itemized deduction.
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 — Medical Expenses
tc Name: _ID_Medical_c
TB Name: Ceiling on the amount of medical expense deduction allowed (dollars)
Description: The amount of medical expense deduction is limited to this dollar amount.
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 — Medical Expenses
tc Name: _ID_Medical_frt
TB Name: Deduction for medical expenses; floor as a decimal fraction of AGI
Description: Taxpayers are eligible to deduct the portion of their medical expense exceeding this fraction of AGI.
Notes: This rate should not be decreased below 0.075 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: 0.1
2014: 0.1
2015: 0.1
2016: 0.1
2017: 0.075
2018: 0.075
2019: 0.1
Valid Range: min = 0.075 and max = 1
Out-of-Range Action: warn

Itemized Deductions — Medical Expenses
tc Name: _ID_Medical_frt_add4aged
TB Name: Addon to the deduction for medical expenses floor rate for elderly filing units; addon as a decimal fraction of AGI
Description: Elderly taxpayers have this fraction added to the value of the deduction for medical expenses floor rate. This fraction was -0.025 from 2013 to 2016, but that was temporary and it changed to zero beginning in 2017.
Notes: This addon should not be decreased below -0.025 because of limited data on elderly 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: -0.025
2014: -0.025
2015: -0.025
2016: -0.025
2017: 0.0
Valid Range: min = -0.025 and max = 0.0
Out-of-Range Action: warn

Itemized Deductions — Medical Expenses
tc Name: _ID_Medical_hc
TB Name: Medical expense deduction haircut
Description: This decimal fraction can be applied to limit the amount of medical expense deduction allowed.
Notes: This parameter is currently used to eliminate this part of itemized deduction.
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 — Medical Expenses
tc Name: _ID_Medical_c
TB Name: Ceiling on the amount of medical expense deduction allowed (dollars)
Description: The amount of medical expense deduction is limited to this dollar amount.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
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 — State And Local Income And Sales Taxes
tc Name: _ID_StateLocalTax_hc
TB Name: State and local income and sales taxes deduction haircut.
Description: This decimal fraction reduces the state and local income and sales tax deduction.
Notes: This parameter allows for the implementation of Option 51 from https://www.cbo.gov/sites/default/files/cbofiles/attachments/49638-BudgetOptions.pdf.
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 — State And Local Income And Sales Taxes
tc Name: _ID_StateLocalTax_crt
TB Name: Ceiling (as a decimal fraction of AGI) for the combination of all state and local income and sales tax deductions.
Description: The total deduction for state and local taxes is capped at this fraction of AGI.
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 = 0.0 and max = 9e+99
Out-of-Range Action: stop

Itemized Deductions — State And Local Income And Sales Taxes
tc Name: _ID_StateLocalTax_c
TB Name: Ceiling on the amount of state and local income and sales taxes deduction allowed (dollars)
Description: The amount of state and local income and sales taxes deduction is limited to this dollar amount.
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 — State And Local Income And Sales Taxes
tc Name: _ID_AllTaxes_c
TB Name: Ceiling on the amount of state and local income, sales and real estate tax deductions allowed (dollars)
Description: The amount of state and local income, sales and real estate tax deductions is limited to this dollar amount.
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: [10000.0, 10000.0, 5000.0, 10000.0, 10000.0]
2019: [10199.0, 10199.0, 5099.5, 10199.0, 10199.0]
2020: [10409.1, 10409.1, 5204.55, 10409.1, 10409.1]
2021: [10630.81, 10630.81, 5315.41, 10630.81, 10630.81]
2022: [10862.56, 10862.56, 5431.29, 10862.56, 10862.56]
2023: [11092.85, 11092.85, 5546.43, 11092.85, 11092.85]
2024: [11331.35, 11331.35, 5665.68, 11331.35, 11331.35]
2025: [11572.71, 11572.71, 5786.36, 11572.71, 11572.71]
2026: [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 — State And Local Income And Sales Taxes
tc Name: _ID_StateLocalTax_hc
TB Name: State and local income and sales taxes deduction haircut.
Description: This decimal fraction reduces the state and local income and sales tax deduction.
Notes: This parameter allows for the implementation of Option 51 from https://www.cbo.gov/sites/default/files/cbofiles/attachments/49638-BudgetOptions.pdf.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
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 — State And Local Income And Sales Taxes
tc Name: _ID_StateLocalTax_crt
TB Name: Ceiling (as a decimal fraction of AGI) for the combination of all state and local income and sales tax deductions.
Description: The total deduction for state and local taxes is capped at this fraction of AGI.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: False
Known Values:
2013: 9e+99
2014: 9e+99
2015: 9e+99
2016: 9e+99
2017: 9e+99
Valid Range: min = 0.0 and max = 9e+99
Out-of-Range Action: stop

Itemized Deductions — State And Local Income And Sales Taxes
tc Name: _ID_StateLocalTax_c
TB Name: Ceiling on the amount of state and local income and sales taxes deduction allowed (dollars)
Description: The amount of state and local income and sales taxes deduction is limited to this dollar amount.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
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 — State And Local Income And Sales Taxes
tc Name: _ID_AllTaxes_c
TB Name: Ceiling on the amount of state and local income, sales and real estate tax deductions allowed (dollars)
Description: The amount of state and local income, sales and real estate tax deductions is limited to this dollar amount.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: 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: [10000.0, 10000.0, 5000.0, 10000.0, 10000.0]
2019: [10199.0, 10199.0, 5099.5, 10199.0, 10199.0]
2020: [10409.1, 10409.1, 5204.55, 10409.1, 10409.1]
2021: [10630.81, 10630.81, 5315.41, 10630.81, 10630.81]
2022: [10862.56, 10862.56, 5431.29, 10862.56, 10862.56]
2023: [11092.85, 11092.85, 5546.43, 11092.85, 11092.85]
2024: [11331.35, 11331.35, 5665.68, 11331.35, 11331.35]
2025: [11572.71, 11572.71, 5786.36, 11572.71, 11572.71]
2026: [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 — State, Local, And Foreign Real Estate Taxes
tc Name: _ID_RealEstate_hc
TB Name: State, local, and foreign real estate taxes deduction haircut.
Description: This decimal fraction reduces real estate taxes paid eligible to deduct in itemized deduction.
Notes: This parameter is currently used to eliminate real estate taxes paid itemized deduction.
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 — State, Local, And Foreign Real Estate Taxes
tc Name: _ID_RealEstate_crt
TB Name: Ceiling (as a decimal fraction of AGI) for the combination of all state, local, and foreign real estate tax deductions.
Description: The total deduction for all real estate taxes is capped at this fraction of AGI.
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 = 0.0 and max = 9e+99
Out-of-Range Action: stop

Itemized Deductions — State, Local, And Foreign Real Estate Taxes
tc Name: _ID_RealEstate_c
TB Name: Ceiling on the amount of state, local, and foreign real estate taxes deduction allowed (dollars)
Description: The amount of real estate taxes deduction is limited to this dollar amount.
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 — State, Local, And Foreign Real Estate Taxes
tc Name: _ID_RealEstate_hc
TB Name: State, local, and foreign real estate taxes deduction haircut.
Description: This decimal fraction reduces real estate taxes paid eligible to deduct in itemized deduction.
Notes: This parameter is currently used to eliminate real estate taxes paid itemized deduction.
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 — State, Local, And Foreign Real Estate Taxes
tc Name: _ID_RealEstate_crt
TB Name: Ceiling (as a decimal fraction of AGI) for the combination of all state, local, and foreign real estate tax deductions.
Description: The total deduction for all real estate taxes is capped at this fraction of AGI.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: False
Known Values:
2013: 9e+99
2014: 9e+99
2015: 9e+99
2016: 9e+99
2017: 9e+99
Valid Range: min = 0.0 and max = 9e+99
Out-of-Range Action: stop

Itemized Deductions — State, Local, And Foreign Real Estate Taxes
tc Name: _ID_RealEstate_c
TB Name: Ceiling on the amount of state, local, and foreign real estate taxes deduction allowed (dollars)
Description: The amount of real estate taxes deduction is limited to this dollar amount.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
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 — Interest Paid
tc Name: _ID_InterestPaid_hc
TB Name: Interest paid deduction haircut
Description: This decimal fraction can be applied to limit the amount of interest paid deduction allowed.
Notes: This parameter is currently used to eliminate this part of itemized deduction.
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 — Interest Paid
tc Name: _ID_InterestPaid_c
TB Name: Ceiling on the amount of interest paid deduction allowed (dollars)
Description: The amount of interest paid deduction is limited to this dollar amount.
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 — Interest Paid
tc Name: _ID_InterestPaid_hc
TB Name: Interest paid deduction haircut
Description: This decimal fraction can be applied to limit the amount of interest paid deduction allowed.
Notes: This parameter is currently used to eliminate this part of itemized deduction.
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 — Interest Paid
tc Name: _ID_InterestPaid_c
TB Name: Ceiling on the amount of interest paid deduction allowed (dollars)
Description: The amount of interest paid deduction is limited to this dollar amount.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
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 — Charity
tc Name: _ID_Charity_crt_all
TB Name: Ceiling (as a decimal fraction of AGI) for all charitable contribution deductions
Description: The total deduction for charity is capped at this fraction of AGI.
Notes: This rate should not be increased beyond 0.6 because lack of data on charitable deductions not itemized.
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
2018: 0.6
2019: 0.6
2020: 0.6
2021: 0.6
2022: 0.6
2023: 0.6
2024: 0.6
2025: 0.6
2026: 0.5
Valid Range: min = 0.0 and max = 0.6
Out-of-Range Action: warn

Itemized Deductions — Charity
tc Name: _ID_Charity_crt_noncash
TB Name: Ceiling (as a decimal fraction of AGI) for noncash charitable contribution deductions
Description: The deduction for noncash charity contributions is capped at this fraction of AGI.
Notes: This rate should not be increased beyond 0.3 due to lack of data on charitable cash contributions not itemized.
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: False
Known Values:
2013: 0.3
2014: 0.3
2015: 0.3
2016: 0.3
2017: 0.3
Valid Range: min = 0.0 and max = 0.3
Out-of-Range Action: warn

Itemized Deductions — Charity
tc Name: _ID_Charity_frt
TB Name: Deduction for charitable contributions; floor as a decimal fraction of AGI
Description: Taxpayers are eligible to deduct the portion of their charitable expense exceeding this fraction of AGI.
Notes: This parameter allows for implementation of Option 52 from https://www.cbo.gov/sites/default/files/cbofiles/attachments/49638-BudgetOptions.pdf.
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

Itemized Deductions — Charity
tc Name: _ID_Charity_hc
TB Name: Charity expense deduction haircut
Description: This decimal fraction can be applied to limit the amount of charity expense deduction allowed.
Notes: This parameter is currently used to eliminate this part of itemized deduction.
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 — Charity
tc Name: _ID_Charity_c
TB Name: Ceiling on the amount of charity expense deduction allowed (dollars)
Description: The amount of charity expense deduction is limited to this dollar amount.
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 — Charity
tc Name: _ID_Charity_crt_all
TB Name: Ceiling (as a decimal fraction of AGI) for all charitable contribution deductions
Description: The total deduction for charity is capped at this fraction of AGI.
Notes: This rate should not be increased beyond 0.6 because lack of data on charitable deductions not itemized.
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
2018: 0.6
2019: 0.6
2020: 0.6
2021: 0.6
2022: 0.6
2023: 0.6
2024: 0.6
2025: 0.6
2026: 0.5
Valid Range: min = 0.0 and max = 0.6
Out-of-Range Action: warn

Itemized Deductions — Charity
tc Name: _ID_Charity_crt_noncash
TB Name: Ceiling (as a decimal fraction of AGI) for noncash charitable contribution deductions
Description: The deduction for noncash charity contributions is capped at this fraction of AGI.
Notes: This rate should not be increased beyond 0.3 due to lack of data on charitable cash contributions not itemized.
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: 0.3
2014: 0.3
2015: 0.3
2016: 0.3
2017: 0.3
Valid Range: min = 0.0 and max = 0.3
Out-of-Range Action: warn

Itemized Deductions — Charity
tc Name: _ID_Charity_frt
TB Name: Deduction for charitable contributions; floor as a decimal fraction of AGI
Description: Taxpayers are eligible to deduct the portion of their charitable expense exceeding this fraction of AGI.
Notes: This parameter allows for implementation of Option 52 from https://www.cbo.gov/sites/default/files/cbofiles/attachments/49638-BudgetOptions.pdf.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
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

Itemized Deductions — Charity
tc Name: _ID_Charity_hc
TB Name: Charity expense deduction haircut
Description: This decimal fraction can be applied to limit the amount of charity expense deduction allowed.
Notes: This parameter is currently used to eliminate this part of itemized deduction.
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 — Charity
tc Name: _ID_Charity_c
TB Name: Ceiling on the amount of charity expense deduction allowed (dollars)
Description: The amount of charity expense deduction is limited to this dollar amount.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
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 — Casualty
tc Name: _ID_Casualty_frt
TB Name: Deduction for casualty loss; floor as a decimal fraction of AGI
Description: Taxpayers are eligible to deduct the portion of their gross casualty losses exceeding this fraction of AGI.
Notes: This rate should not be decreased below 0.10 because lack of data.
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
Valid Range: min = 0.1 and max = 1.0
Out-of-Range Action: warn

Itemized Deductions — Casualty
tc Name: _ID_Casualty_hc
TB Name: Casualty expense deduction haircut
Description: This decimal fraction can be applied to limit the amount of casualty expense deduction allowed.
Notes: This parameter is currently used to eliminate this part of itemized deduction.
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

Itemized Deductions — Casualty
tc Name: _ID_Casualty_c
TB Name: Ceiling on the amount of casualty expense deduction allowed (dollars)
Description: The amount of casualty expense deduction is limited to this dollar amount.
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 — Casualty
tc Name: _ID_Casualty_frt
TB Name: Deduction for casualty loss; floor as a decimal fraction of AGI
Description: Taxpayers are eligible to deduct the portion of their gross casualty losses exceeding this fraction of AGI.
Notes: This rate should not be decreased below 0.10 because lack of data.
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: 0.1
2014: 0.1
2015: 0.1
2016: 0.1
2017: 0.1
Valid Range: min = 0.1 and max = 1.0
Out-of-Range Action: warn

Itemized Deductions — Casualty
tc Name: _ID_Casualty_hc
TB Name: Casualty expense deduction haircut
Description: This decimal fraction can be applied to limit the amount of casualty expense deduction allowed.
Notes: This parameter is currently used to eliminate this part of itemized 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
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

Itemized Deductions — Casualty
tc Name: _ID_Casualty_c
TB Name: Ceiling on the amount of casualty expense deduction allowed (dollars)
Description: The amount of casualty expense deduction is limited to this dollar amount.
Has An Effect When Using:   PUF data: True   CPS data: False
Can Be Inflation Indexed: True     Is Inflation Indexed: True
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 — Miscellaneous
tc Name: _ID_Miscellaneous_frt
TB Name: Deduction for miscellaneous expenses; floor as a decimal fraction of AGI
Description: Taxpayers are eligible to deduct the portion of their miscellaneous expense exceeding this fraction of AGI.
Notes: This rate should not be decreased below 0.02 because of lack of data.
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 = 0.02 and max = 1.0
Out-of-Range Action: warn

Itemized Deductions — Miscellaneous
tc Name: _ID_Miscellaneous_hc
TB Name: Miscellaneous expense deduction haircut
Description: This decimal fraction can be applied to limit the amount of miscellaneous expense deduction allowed.
Notes: This parameter is currently used to eliminate this part of itemized deduction.
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

Itemized Deductions — Miscellaneous
tc Name: _ID_Miscellaneous_c
TB Name: Ceiling on the amount of miscellaneous expense deduction allowed (dollars)
Description: The amount of miscellaneous expense deduction is limited to this dollar amount.
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 — Miscellaneous
tc Name: _ID_Miscellaneous_frt
TB Name: Deduction for miscellaneous expenses; floor as a decimal fraction of AGI
Description: Taxpayers are eligible to deduct the portion of their miscellaneous expense exceeding this fraction of AGI.
Notes: This rate should not be decreased below 0.02 because of lack of data.
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 = 0.02 and max = 1.0
Out-of-Range Action: warn

Itemized Deductions — Miscellaneous
tc Name: _ID_Miscellaneous_hc
TB Name: Miscellaneous expense deduction haircut
Description: This decimal fraction can be applied to limit the amount of miscellaneous expense deduction allowed.
Notes: This parameter is currently used to eliminate this part of itemized deduction.
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

Itemized Deductions — Miscellaneous
tc Name: _ID_Miscellaneous_c
TB Name: Ceiling on the amount of miscellaneous expense deduction allowed (dollars)
Description: The amount of miscellaneous expense deduction is limited to this dollar amount.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
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 — 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.
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.
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.
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 — 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.
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.
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.
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.
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: 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.
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.
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: 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.
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.
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.
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: 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

Back to Section Contents

Capital Gains And Dividends

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Capital Gains And Dividends — Regular - Long Term Capital Gains And Qualified Dividends
tc Name: _CG_rt1
TB Name: Long term capital gain and qualified dividends (regular/non-AMT) rate 1
Description: The capital gain and dividends (stacked on top of regular income) that are below threshold 1 are taxed at this rate.
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 — Regular - Long Term Capital Gains And Qualified Dividends
tc Name: _CG_brk1
TB Name: Top of long-term capital gains and qualified dividends (regular/non-AMT) tax bracket 1
Description: The gains and dividends (stacked on top of regular income) below this are taxed at capital gain rate 1.
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 = _CG_brk2
Out-of-Range Action: stop

Capital Gains And Dividends — Regular - Long Term Capital Gains And Qualified Dividends
tc Name: _CG_rt2
TB Name: Long term capital gain and qualified dividends (regular/non-AMT) rate 2
Description: The capital gain and dividends (stacked on top of regular income) that are below threshold 2 and above threshold 1 are taxed at this rate.
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 — Regular - Long Term Capital Gains And Qualified Dividends
tc Name: _CG_brk2
TB Name: Top of long-term capital gains and qualified dividends (regular/non-AMT) tax bracket 2
Description: The gains and dividends (stacked on top of regular income) below this and above top of bracket 1 are taxed at capital gain rate 2.
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 = _CG_brk1 and max = _CG_brk3
Out-of-Range Action: stop

Capital Gains And Dividends — Regular - Long Term Capital Gains And Qualified Dividends
tc Name: _CG_rt3
TB Name: Long term capital gain and qualified dividends (regular/non-AMT) rate 3
Description: The capital gain and dividends (stacked on top of regular income) that are above threshold 2 and below threshold 3 are taxed at this rate.
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 — Regular - Long Term Capital Gains And Qualified Dividends
tc Name: _CG_brk3
TB Name: Top of long-term capital gains and qualified dividend tax (regular/non-AMT) bracket 3
Description: The gains and dividends (stacked on top of regular income) below this and above top of bracket 2 are taxed at the capital gain rate 3; above this they are taxed at capital gain rate 4. Default value is essentially infinity.
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 = _CG_brk2 and max = 9e+99
Out-of-Range Action: stop

Capital Gains And Dividends — Regular - Long Term Capital Gains And Qualified Dividends
tc Name: _CG_rt4
TB Name: Long term capital gain and qualified dividends (regular/non-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.
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 — Regular - Long Term Capital Gains And Qualified Dividends
tc Name: _CG_rt1
TB Name: Long term capital gain and qualified dividends (regular/non-AMT) rate 1
Description: The capital gain and dividends (stacked on top of regular income) that are below threshold 1 are taxed at this rate.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
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 — Regular - Long Term Capital Gains And Qualified Dividends
tc Name: _CG_brk1
TB Name: Top of long-term capital gains and qualified dividends (regular/non-AMT) tax bracket 1
Description: The gains and dividends (stacked on top of regular income) below this are taxed at capital gain rate 1.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
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 = _CG_brk2
Out-of-Range Action: stop

Capital Gains And Dividends — Regular - Long Term Capital Gains And Qualified Dividends
tc Name: _CG_rt2
TB Name: Long term capital gain and qualified dividends (regular/non-AMT) rate 2
Description: The capital gain and dividends (stacked on top of regular income) that are below threshold 2 and above threshold 1 are taxed at this rate.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
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 — Regular - Long Term Capital Gains And Qualified Dividends
tc Name: _CG_brk2
TB Name: Top of long-term capital gains and qualified dividends (regular/non-AMT) tax bracket 2
Description: The gains and dividends (stacked on top of regular income) below this and above top of bracket 1 are taxed at capital gain rate 2.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
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 = _CG_brk1 and max = _CG_brk3
Out-of-Range Action: stop

Capital Gains And Dividends — Regular - Long Term Capital Gains And Qualified Dividends
tc Name: _CG_rt3
TB Name: Long term capital gain and qualified dividends (regular/non-AMT) rate 3
Description: The capital gain and dividends (stacked on top of regular income) that are above threshold 2 and below threshold 3 are taxed at this rate.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
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 — Regular - Long Term Capital Gains And Qualified Dividends
tc Name: _CG_brk3
TB Name: Top of long-term capital gains and qualified dividend tax (regular/non-AMT) bracket 3
Description: The gains and dividends (stacked on top of regular income) below this and above top of bracket 2 are taxed at the capital gain rate 3; above this they are taxed at capital gain rate 4. Default value is essentially infinity.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
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 = _CG_brk2 and max = 9e+99
Out-of-Range Action: stop

Capital Gains And Dividends — Regular - Long Term Capital Gains And Qualified Dividends
tc Name: _CG_rt4
TB Name: Long term capital gain and qualified dividends (regular/non-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: 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

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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.
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.
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.
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.
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.
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.
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.
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 — 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.
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.
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.
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: 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

Back to Section Contents

Personal Income

-

Personal Income — Regular: Non-AMT, Non-Pass-Through
tc Name: _II_rt1
TB Name: Personal income (regular/non-AMT/non-pass-through) tax rate 1
Description: The lowest tax rate, applied to the portion of taxable income below tax bracket 1.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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 — 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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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
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
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
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.
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
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.
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.
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.
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: 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 — Alternative Minimum Tax
tc Name: _AMT_em
TB Name: AMT exemption amount
Description: The amount of AMT taxable income exempted from AMT.
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.
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.
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.
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.
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.
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 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

Back to Section Contents

Other Taxes

-

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.
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.
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.
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: 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

Back to Section Contents

Refundable Credits

-

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.
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.
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.
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.
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.
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.
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.
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.
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.
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: 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 — 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.
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.
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.
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.
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 — 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.
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.
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.
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.
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.
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.
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.
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.
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.
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: 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 — 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.
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.
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.
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 — 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

Back to Section Contents

Surtaxes

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Surtaxes — New Minimum Tax
tc Name: _FST_AGI_trt
TB Name: New minimum tax; rate as a decimal fraction of AGI
Description: Individual income taxes and the employee share of payroll taxes are credited against this minimum tax, so the surtax is the difference between the tax rate times AGI and the credited taxes. The new minimum tax is similar to the Fair Share Tax, except that no credits are exempted from the base.
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
Out-of-Range Action: stop

Surtaxes — New Minimum Tax
tc Name: _FST_AGI_thd_lo
TB Name: Minimum AGI needed to be subject to the new minimum tax
Description: A taxpayer is only subject to the new minimum tax if they exceed this level of AGI.
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Integer Value: False     Boolean Value: False
Known Values:
   for: [single, joint, separate, headhousehold, widow]
2013: [1000000.0, 1000000.0, 500000.0, 1000000.0, 1000000.0]
2014: [1000000.0, 1000000.0, 500000.0, 1000000.0, 1000000.0]
2015: [1000000.0, 1000000.0, 500000.0, 1000000.0, 1000000.0]
2016: [1000000.0, 1000000.0, 500000.0, 1000000.0, 1000000.0]
2017: [1000000.0, 1000000.0, 500000.0, 1000000.0, 1000000.0]
Valid Range: min = 0.0 and max = _FST_AGI_thd_hi
Out-of-Range Action: stop

Surtaxes — New Minimum Tax
tc Name: _FST_AGI_thd_hi
TB Name: AGI level at which the New Minimum Tax is fully phased in
Description: The new minimum tax will be fully phased in at this level of AGI. If there is no phase-in, this upper threshold should be set equal to the lower AGI threshold.
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Integer Value: False     Boolean Value: False
Known Values:
   for: [single, joint, separate, headhousehold, widow]
2013: [2000000.0, 2000000.0, 1000000.0, 2000000.0, 2000000.0]
2014: [2000000.0, 2000000.0, 1000000.0, 2000000.0, 2000000.0]
2015: [2000000.0, 2000000.0, 1000000.0, 2000000.0, 2000000.0]
2016: [2000000.0, 2000000.0, 1000000.0, 2000000.0, 2000000.0]
2017: [2000000.0, 2000000.0, 1000000.0, 2000000.0, 2000000.0]
Valid Range: min = _FST_AGI_thd_lo and max = 9e+99
Out-of-Range Action: stop

+

Surtaxes — New Minimum Tax
tc Name: _FST_AGI_trt
TB Name: New minimum tax; rate as a decimal fraction of AGI
Description: Individual income taxes and the employee share of payroll taxes are credited against this minimum tax, so the surtax is the difference between the tax rate times AGI and the credited taxes. The new minimum tax is similar to the Fair Share Tax, except that no credits are exempted from the base.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
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
Out-of-Range Action: stop

Surtaxes — New Minimum Tax
tc Name: _FST_AGI_thd_lo
TB Name: Minimum AGI needed to be subject to the new minimum tax
Description: A taxpayer is only subject to the new minimum tax if they exceed this level of AGI.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Integer Value: False     Boolean Value: False
Known Values:
   for: [single, joint, separate, headhousehold, widow]
2013: [1000000.0, 1000000.0, 500000.0, 1000000.0, 1000000.0]
2014: [1000000.0, 1000000.0, 500000.0, 1000000.0, 1000000.0]
2015: [1000000.0, 1000000.0, 500000.0, 1000000.0, 1000000.0]
2016: [1000000.0, 1000000.0, 500000.0, 1000000.0, 1000000.0]
2017: [1000000.0, 1000000.0, 500000.0, 1000000.0, 1000000.0]
Valid Range: min = 0.0 and max = _FST_AGI_thd_hi
Out-of-Range Action: stop

Surtaxes — New Minimum Tax
tc Name: _FST_AGI_thd_hi
TB Name: AGI level at which the New Minimum Tax is fully phased in
Description: The new minimum tax will be fully phased in at this level of AGI. If there is no phase-in, this upper threshold should be set equal to the lower AGI threshold.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Integer Value: False     Boolean Value: False
Known Values:
   for: [single, joint, separate, headhousehold, widow]
2013: [2000000.0, 2000000.0, 1000000.0, 2000000.0, 2000000.0]
2014: [2000000.0, 2000000.0, 1000000.0, 2000000.0, 2000000.0]
2015: [2000000.0, 2000000.0, 1000000.0, 2000000.0, 2000000.0]
2016: [2000000.0, 2000000.0, 1000000.0, 2000000.0, 2000000.0]
2017: [2000000.0, 2000000.0, 1000000.0, 2000000.0, 2000000.0]
Valid Range: min = _FST_AGI_thd_lo and max = 9e+99
Out-of-Range Action: stop

-

Surtaxes — New AGI Surtax
tc Name: _AGI_surtax_trt
TB Name: New AGI surtax rate
Description: The surtax rate is applied to the portion of Adjusted Gross Income above the AGI surtax threshold.
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

Surtaxes — New AGI Surtax
tc Name: _AGI_surtax_thd
TB Name: Threshold for the new AGI surtax
Description: The aggregate gross income above this AGI surtax threshold is taxed at surtax rate on AGI.
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 = 0.0 and max = 9e+99
Out-of-Range Action: stop

+

Surtaxes — New AGI Surtax
tc Name: _AGI_surtax_trt
TB Name: New AGI surtax rate
Description: The surtax rate is applied to the portion of Adjusted Gross Income above the AGI surtax threshold.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
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

Surtaxes — New AGI Surtax
tc Name: _AGI_surtax_thd
TB Name: Threshold for the new AGI surtax
Description: The aggregate gross income above this AGI surtax threshold is taxed at surtax rate on AGI.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
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 = 0.0 and max = 9e+99
Out-of-Range Action: stop

-

Surtaxes — Lump-Sum Tax
tc Name: _LST
TB Name: Dollar amount of lump-sum tax
Description: The lump-sum tax is levied on every member of a tax filing unit. The lump-sum tax is included only in combined taxes; it is not included in income or payroll taxes.
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 = -9e+99 and max = 9e+99
Out-of-Range Action: stop

+

Surtaxes — Lump-Sum Tax
tc Name: _LST
TB Name: Dollar amount of lump-sum tax
Description: The lump-sum tax is levied on every member of a tax filing unit. The lump-sum tax is included only in combined taxes; it is not included in income or payroll taxes.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
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 = -9e+99 and max = 9e+99
Out-of-Range Action: stop

Back to Section Contents

Universal Basic Income

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Universal Basic Income — UBI Benefits
tc Name: _UBI_u18
TB Name: UBI benefit for those under 18
Description: UBI benefit provided to people under 18.
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 = 0.0 and max = 9e+99
Out-of-Range Action: stop

Universal Basic Income — UBI Benefits
tc Name: _UBI_1820
TB Name: UBI benefit for those 18 through 20
Description: UBI benefit provided to people 18-20 years of age.
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 = 0.0 and max = 9e+99
Out-of-Range Action: stop

Universal Basic Income — UBI Benefits
tc Name: _UBI_21
TB Name: UBI benefit for those 21 and over
Description: UBI benefit provided to people 21 and over.
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 = 0.0 and max = 9e+99
Out-of-Range Action: stop

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Universal Basic Income — UBI Benefits
tc Name: _UBI_u18
TB Name: UBI benefit for those under 18
Description: UBI benefit provided to people under 18.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
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 = 9e+99
Out-of-Range Action: stop

Universal Basic Income — UBI Benefits
tc Name: _UBI_1820
TB Name: UBI benefit for those 18 through 20
Description: UBI benefit provided to people 18-20 years of age.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
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 = 9e+99
Out-of-Range Action: stop

Universal Basic Income — UBI Benefits
tc Name: _UBI_21
TB Name: UBI benefit for those 21 and over
Description: UBI benefit provided to people 21 and over.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
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 = 9e+99
Out-of-Range Action: stop

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Universal Basic Income — UBI Taxability
tc Name: _UBI_ecrt
TB Name: Fraction of UBI benefits excluded from AGI
Description: One minus this fraction of UBI benefits are taxable and will be added to AGI.
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

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Universal Basic Income — UBI Taxability
tc Name: _UBI_ecrt
TB Name: Fraction of UBI benefits excluded from AGI
Description: One minus this fraction of UBI benefits are taxable and will be added to AGI.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
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

Back to Section Contents

Other Parameters

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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.
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.
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).
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.
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.
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.
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.
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.
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.
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.
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.
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: 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

Back to Section Contents   Back to Document Contents

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