- - 2.5.0 (2019-08-06) + + 2.6.0 (2019-10-31)
diff --git a/docs/index.htmx b/docs/index.htmx index 4026643f2..8f247c99c 100644 --- a/docs/index.htmx +++ b/docs/index.htmx @@ -77,8 +77,8 @@- - 2.5.0 (2019-08-06) + + 2.6.0 (2019-10-31)
diff --git a/docs/tc_history.html b/docs/tc_history.html index 5d979de25..e44e66f80 100644 --- a/docs/tc_history.html +++ b/docs/tc_history.html @@ -1,6 +1,6 @@ - + diff --git a/docs/tc_license.html b/docs/tc_license.html index 7ede5849c..758d7eec8 100644 --- a/docs/tc_license.html +++ b/docs/tc_license.html @@ -1,6 +1,6 @@ - + diff --git a/docs/tc_overview.html b/docs/tc_overview.html index 89d7c6aa0..ac7bb798f 100644 --- a/docs/tc_overview.html +++ b/docs/tc_overview.html @@ -1,6 +1,6 @@ - + diff --git a/docs/tc_roadmap.html b/docs/tc_roadmap.html index 5d932f22f..7c19d8a89 100644 --- a/docs/tc_roadmap.html +++ b/docs/tc_roadmap.html @@ -1,6 +1,6 @@ - + diff --git a/docs/tc_starting.html b/docs/tc_starting.html index ed62e5964..195eb686c 100644 --- a/docs/tc_starting.html +++ b/docs/tc_starting.html @@ -1,6 +1,6 @@ - + diff --git a/docs/uguide.html b/docs/uguide.html index ffab9db6c..f3f5a0b47 100644 --- a/docs/uguide.html +++ b/docs/uguide.html @@ -958,7 +958,7 @@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
Value Type: real
Known Values:
for: [0kids, 1kid, 2kids, 3+kids]
2013: [487.0, 3250.0, 5372.0, 6044.0]
2014: [496.0, 3305.0, 5460.0, 6143.0]
2015: [503.0, 3359.0, 5548.0, 6242.0]
2016: [506.0, 3373.0, 5572.0, 6269.0]
2017: [510.0, 3400.0, 5616.0, 6318.0]
2018: [519.0, 3461.0, 5716.0, 6431.0]
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
Value Type: real
Known Values:
for: [0kids, 1kid, 2kids, 3+kids]
2013: [0.0765, 0.34, 0.4, 0.45]
2014: [0.0765, 0.34, 0.4, 0.45]
2015: [0.0765, 0.34, 0.4, 0.45]
2016: [0.0765, 0.34, 0.4, 0.45]
2017: [0.0765, 0.34, 0.4, 0.45]
2018: [0.0765, 0.34, 0.4, 0.45]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Refundable Credits — Earned Income Tax Credit
tc Name: EITC_basic_frac
TB Name: Fraction of maximum earned income credit paid at zero earnings
Description: This fraction of EITC_c is always paid as a credit and one minus this fraction is applied to the phasein rate, EITC_rt. This fraction is zero under current law.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Value Type: real
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
Valid Range: min = 0.0 and max = 1.0
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
Value Type: real
Known Values:
for: [0kids, 1kid, 2kids, 3+kids]
2013: [0.0765, 0.1598, 0.2106, 0.2106]
2014: [0.0765, 0.1598, 0.2106, 0.2106]
2015: [0.0765, 0.1598, 0.2106, 0.2106]
2016: [0.0765, 0.1598, 0.2106, 0.2106]
2017: [0.0765, 0.1598, 0.2106, 0.2106]
2018: [0.0765, 0.1598, 0.2106, 0.2106]
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
Value Type: real
Known Values:
for: [0kids, 1kid, 2kids, 3+kids]
2013: [7970.0, 17530.0, 17530.0, 17530.0]
2014: [8110.0, 17830.0, 17830.0, 17830.0]
2015: [8250.0, 18150.0, 18150.0, 18150.0]
2016: [8270.0, 18190.0, 18190.0, 18190.0]
2017: [8340.0, 18340.0, 18340.0, 18340.0]
2018: [8490.0, 18660.0, 18660.0, 18660.0]
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
Value Type: real
Known Values:
for: [0kids, 1kid, 2kids, 3+kids]
2013: [5340.0, 5340.0, 5340.0, 5340.0]
2014: [5430.0, 5430.0, 5430.0, 5430.0]
2015: [5500.0, 5500.0, 5500.0, 5500.0]
2016: [5550.0, 5550.0, 5550.0, 5550.0]
2017: [5590.0, 5590.0, 5590.0, 5590.0]
2018: [5680.0, 5690.0, 5690.0, 5690.0]
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
Value Type: integer
Known Values:
2013: 25
2014: 25
2015: 25
2016: 25
2017: 25
2018: 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
Value Type: integer
Known Values:
2013: 64
2014: 64
2015: 64
2016: 64
2017: 64
2018: 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: Maximum investment income before EITC reduction
Description: The EITC amount is reduced when investment income exceeds this ceiling.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Value Type: real
Known Values:
2013: 3300.0
2014: 3350.0
2015: 3400.0
2016: 3400.0
2017: 3450.0
2018: 3500.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Refundable Credits — Earned Income Tax Credit
tc Name: EITC_excess_InvestIncome_rt
TB Name: Rate of EITC reduction when investment income exceeds ceiling
Description: The EITC amount is reduced at this rate per dollar of investment income exceeding the ceiling.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Value Type: real
Known Values:
2013: 9e+99
2014: 9e+99
2015: 9e+99
2016: 9e+99
2017: 9e+99
2018: 9e+99
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 computed for each spouse based on individual earnings
Description: Current-law value is false implying EITC is filing-unit based; a value of true implies EITC is computed for each individual wage earner. The additional phaseout start for joint filers is not affected by this parameter, nor are investment income and age eligibilty rules.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Value Type: boolean
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False
2018: False
Valid Range: min = False and max = True
Out-of-Range Action: stop
Refundable Credits — Earned Income Tax Credit
tc Name: EITC_sep_filers_elig
TB Name: Separate filers are eligibile for the EITC
Description: Current-law value is false, implying ineligibility.
Has An Effect When Using: PUF data: True CPS data: False
Can Be Inflation Indexed: False Is Inflation Indexed: False
Value Type: boolean
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False
2018: 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
Value Type: real
Known Values:
for: [0kids, 1kid, 2kids, 3+kids]
2013: [487.0, 3250.0, 5372.0, 6044.0]
2014: [496.0, 3305.0, 5460.0, 6143.0]
2015: [503.0, 3359.0, 5548.0, 6242.0]
2016: [506.0, 3373.0, 5572.0, 6269.0]
2017: [510.0, 3400.0, 5616.0, 6318.0]
2018: [519.0, 3461.0, 5716.0, 6431.0]
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
Value Type: real
Known Values:
for: [0kids, 1kid, 2kids, 3+kids]
2013: [0.0765, 0.34, 0.4, 0.45]
2014: [0.0765, 0.34, 0.4, 0.45]
2015: [0.0765, 0.34, 0.4, 0.45]
2016: [0.0765, 0.34, 0.4, 0.45]
2017: [0.0765, 0.34, 0.4, 0.45]
2018: [0.0765, 0.34, 0.4, 0.45]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Refundable Credits — Earned Income Tax Credit
tc Name: EITC_basic_frac
TB Name: Fraction of maximum earned income credit paid at zero earnings
Description: This fraction of EITC_c is always paid as a credit and one minus this fraction is applied to the phasein rate, EITC_rt. This fraction is zero under current law.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Value Type: real
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
Valid Range: min = 0.0 and max = 1.0
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
Value Type: real
Known Values:
for: [0kids, 1kid, 2kids, 3+kids]
2013: [0.0765, 0.1598, 0.2106, 0.2106]
2014: [0.0765, 0.1598, 0.2106, 0.2106]
2015: [0.0765, 0.1598, 0.2106, 0.2106]
2016: [0.0765, 0.1598, 0.2106, 0.2106]
2017: [0.0765, 0.1598, 0.2106, 0.2106]
2018: [0.0765, 0.1598, 0.2106, 0.2106]
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
Value Type: real
Known Values:
for: [0kids, 1kid, 2kids, 3+kids]
2013: [7970.0, 17530.0, 17530.0, 17530.0]
2014: [8110.0, 17830.0, 17830.0, 17830.0]
2015: [8250.0, 18150.0, 18150.0, 18150.0]
2016: [8270.0, 18190.0, 18190.0, 18190.0]
2017: [8340.0, 18340.0, 18340.0, 18340.0]
2018: [8490.0, 18660.0, 18660.0, 18660.0]
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 filing jointly.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Value Type: real
Known Values:
for: [0kids, 1kid, 2kids, 3+kids]
2013: [5340.0, 5340.0, 5340.0, 5340.0]
2014: [5430.0, 5430.0, 5430.0, 5430.0]
2015: [5500.0, 5500.0, 5500.0, 5500.0]
2016: [5550.0, 5550.0, 5550.0, 5550.0]
2017: [5590.0, 5590.0, 5590.0, 5590.0]
2018: [5680.0, 5690.0, 5690.0, 5690.0]
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 filing unit, at least one individual's age needs to be no less than this age (but no greater than the EITC_MaxEligAge) in order to be eligible for an earned income tax credit.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Value Type: integer
Known Values:
2013: 25
2014: 25
2015: 25
2016: 25
2017: 25
2018: 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 filing unit, at least one individual's age needs to be no greater than this age (but no less than the EITC_MinEligAge) in order to be eligible for an earned income tax credit.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Value Type: integer
Known Values:
2013: 64
2014: 64
2015: 64
2016: 64
2017: 64
2018: 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: Maximum investment income before EITC reduction
Description: The EITC amount is reduced when investment income exceeds this ceiling.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Value Type: real
Known Values:
2013: 3300.0
2014: 3350.0
2015: 3400.0
2016: 3400.0
2017: 3450.0
2018: 3500.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Refundable Credits — Earned Income Tax Credit
tc Name: EITC_excess_InvestIncome_rt
TB Name: Rate of EITC reduction when investment income exceeds ceiling
Description: The EITC amount is reduced at this rate per dollar of investment income exceeding the ceiling.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Value Type: real
Known Values:
2013: 9e+99
2014: 9e+99
2015: 9e+99
2016: 9e+99
2017: 9e+99
2018: 9e+99
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 computed for each spouse based on individual earnings
Description: Current-law value is false implying EITC is filing-unit based; a value of true implies EITC is computed for each individual wage earner. The additional phaseout start for joint filers is not affected by this parameter, nor are investment income and age eligibilty rules.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Value Type: boolean
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False
2018: False
Valid Range: min = False and max = True
Out-of-Range Action: stop
Refundable Credits — Earned Income Tax Credit
tc Name: EITC_sep_filers_elig
TB Name: Separate filers are eligibile for the EITC
Description: Current-law value is false, implying ineligibility.
Has An Effect When Using: PUF data: True CPS data: False
Can Be Inflation Indexed: False Is Inflation Indexed: False
Value Type: boolean
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False
2018: 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
Value Type: real
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 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
Value Type: real
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 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
Value Type: boolean
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False
2018: 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
Value Type: real
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 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
Value Type: real
Known Values:
for: [single, mjoint, mseparate, headhh, widow]
2013: [0.0, 0.0, 0.0, 0.0, 0.0]
2014: [0.0, 0.0, 0.0, 0.0, 0.0]
2015: [0.0, 0.0, 0.0, 0.0, 0.0]
2016: [0.0, 0.0, 0.0, 0.0, 0.0]
2017: [0.0, 0.0, 0.0, 0.0, 0.0]
2018: [0.0, 0.0, 0.0, 0.0, 0.0]
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
Value Type: real
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 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
Value Type: boolean
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False
2018: 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
Value Type: real
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 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
Value Type: boolean
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False
2018: False
Valid Range: min = False and max = True
Out-of-Range Action: stop
Other Parameters — Not in Tax-Brain webapp
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
Value Type: real
Known Values:
2013: 0.5
2014: 0.5
2015: 0.5
2016: 0.5
2017: 0.5
2018: 0.5
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
Other Parameters — Not in Tax-Brain webapp
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
Value Type: real
Known Values:
2013: 0.85
2014: 0.85
2015: 0.85
2016: 0.85
2017: 0.85
2018: 0.85
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
Other Parameters — Not in Tax-Brain webapp
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
Value Type: real
Known Values:
for: [single, mjoint, mseparate, headhh, widow]
2013: [250000.0, 300000.0, 150000.0, 275000.0, 300000.0]
2014: [254200.0, 305050.0, 152525.0, 279650.0, 305050.0]
2015: [258250.0, 309900.0, 154950.0, 284040.0, 309900.0]
2016: [259400.0, 311300.0, 155650.0, 285350.0, 311300.0]
2017: [261500.0, 313800.0, 156900.0, 287650.0, 313800.0]
2018: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Other Parameters — Not in Tax-Brain webapp
tc Name: STD_Dep
Long Name: Standard deduction for dependents
Description: This is the maximum standard deduction for dependents.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Value Type: real
Known Values:
2013: 1000.0
2014: 1000.0
2015: 1050.0
2016: 1050.0
2017: 1050.0
2018: 1050.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Other Parameters — Not in Tax-Brain webapp
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
Value Type: boolean
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False
2018: False
Valid Range: min = False and max = True
Out-of-Range Action: stop
Other Parameters — Not in Tax-Brain webapp
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
Value Type: real
Known Values:
2013: 7150.0
2014: 7250.0
2015: 7400.0
2016: 7400.0
2017: 7500.0
2018: 7600.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Other Parameters — Not in Tax-Brain webapp
tc Name: AMT_child_em_c_age
Long Name: Age ceiling for special AMT exemption
Description: Individuals under this age must use the child AMT exemption rules.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Value Type: integer
Known Values:
2013: 18
2014: 18
2015: 18
2016: 18
2017: 18
2018: 18
Valid Range: min = 0 and max = 30
Out-of-Range Action: stop
Other Parameters — Not in Tax-Brain webapp
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
Value Type: real
Known Values:
2013: 238550.0
2014: 242450.0
2015: 246250.0
2016: 247450.0
2017: 249450.0
2018: 718800.0
2019: 734901.12
2020: 748570.28
2021: 766011.97
2022: 783553.64
2023: 801418.67
2024: 819130.02
2025: 836413.66
2026: 301874.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Other Parameters — Not in Tax-Brain webapp
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
Value Type: real
Known Values:
2013: 10000.0
2014: 10000.0
2015: 10000.0
2016: 10000.0
2017: 10000.0
2018: 10000.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Other Parameters — Not in Tax-Brain webapp
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
Value Type: real
Known Values:
2013: 63.0
2014: 64.0
2015: 65.0
2016: 65.0
2017: 66.0
2018: 67.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Other Parameters — Not in Tax-Brain webapp
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
Value Type: real
Known Values:
2013: 127.0
2014: 128.0
2015: 130.0
2016: 131.0
2017: 132.0
2018: 134.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Other Parameters — Not in Tax-Brain webapp
tc Name: CR_Charity_rt
Long Name: Charity Credit rate
Description: If greater than zero, this decimal fraction represents the portion of total charitable contributions provided as a nonrefundable tax credit.
Notes: Credit claimed will be (rt) * (e19800 + e20100)
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Value Type: real
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
Other Parameters — Not in Tax-Brain webapp
tc Name: CR_Charity_f
Long Name: Charity Credit Floor
Description: Only charitable giving in excess of this dollar amount is eligible for the charity credit.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Value Type: real
Known Values:
for: [single, mjoint, mseparate, headhh, widow]
2013: [0.0, 0.0, 0.0, 0.0, 0.0]
2014: [0.0, 0.0, 0.0, 0.0, 0.0]
2015: [0.0, 0.0, 0.0, 0.0, 0.0]
2016: [0.0, 0.0, 0.0, 0.0, 0.0]
2017: [0.0, 0.0, 0.0, 0.0, 0.0]
2018: [0.0, 0.0, 0.0, 0.0, 0.0]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Other Parameters — Not in Tax-Brain webapp
tc Name: CR_Charity_frt
Long Name: Charity Credit Floor Rate
Description: Only charitable giving in excess of this decimal fraction of AGI is eligible for the charity credit.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Value Type: real
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
Other Parameters — Not in Tax-Brain webapp
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
Value Type: real
Known Values:
2013: 0.5
2014: 0.5
2015: 0.5
2016: 0.5
2017: 0.5
2018: 0.5
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
Other Parameters — Not in Tax-Brain webapp
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
Value Type: real
Known Values:
2013: 0.85
2014: 0.85
2015: 0.85
2016: 0.85
2017: 0.85
2018: 0.85
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
Other Parameters — Not in Tax-Brain webapp
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
Value Type: real
Known Values:
for: [single, mjoint, mseparate, headhh, widow]
2013: [250000.0, 300000.0, 150000.0, 275000.0, 300000.0]
2014: [254200.0, 305050.0, 152525.0, 279650.0, 305050.0]
2015: [258250.0, 309900.0, 154950.0, 284040.0, 309900.0]
2016: [259400.0, 311300.0, 155650.0, 285350.0, 311300.0]
2017: [261500.0, 313800.0, 156900.0, 287650.0, 313800.0]
2018: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Other Parameters — Not in Tax-Brain webapp
tc Name: STD_Dep
Long Name: Standard deduction for dependents
Description: This is the maximum standard deduction for dependents.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Value Type: real
Known Values:
2013: 1000.0
2014: 1000.0
2015: 1050.0
2016: 1050.0
2017: 1050.0
2018: 1050.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Other Parameters — Not in Tax-Brain webapp
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
Value Type: boolean
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False
2018: False
Valid Range: min = False and max = True
Out-of-Range Action: stop
Other Parameters — Not in Tax-Brain webapp
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
Value Type: real
Known Values:
2013: 7150.0
2014: 7250.0
2015: 7400.0
2016: 7400.0
2017: 7500.0
2018: 7600.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Other Parameters — Not in Tax-Brain webapp
tc Name: AMT_child_em_c_age
Long Name: Age ceiling for special AMT exemption
Description: Individuals under this age must use the child AMT exemption rules.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Value Type: integer
Known Values:
2013: 18
2014: 18
2015: 18
2016: 18
2017: 18
2018: 18
Valid Range: min = 0 and max = 30
Out-of-Range Action: stop
Other Parameters — Not in Tax-Brain webapp
tc Name: AMT_em_pe
Long Name: AMT exemption phaseout ending AMT taxable income for Married filing 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
Value Type: real
Known Values:
2013: 238550.0
2014: 242450.0
2015: 246250.0
2016: 247450.0
2017: 249450.0
2018: 718800.0
2019: 734901.12
2020: 748570.28
2021: 766011.97
2022: 783553.64
2023: 801418.67
2024: 819130.02
2025: 836413.66
2026: 301874.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Other Parameters — Not in Tax-Brain webapp
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
Value Type: real
Known Values:
2013: 10000.0
2014: 10000.0
2015: 10000.0
2016: 10000.0
2017: 10000.0
2018: 10000.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Other Parameters — Not in Tax-Brain webapp
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
Value Type: real
Known Values:
2013: 63.0
2014: 64.0
2015: 65.0
2016: 65.0
2017: 66.0
2018: 67.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Other Parameters — Not in Tax-Brain webapp
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
Value Type: real
Known Values:
2013: 127.0
2014: 128.0
2015: 130.0
2016: 131.0
2017: 132.0
2018: 134.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Other Parameters — Not in Tax-Brain webapp
tc Name: CR_Charity_rt
Long Name: Charity Credit rate
Description: If greater than zero, this decimal fraction represents the portion of total charitable contributions provided as a nonrefundable tax credit.
Notes: Credit claimed will be (rt) * (e19800 + e20100)
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Value Type: real
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
Other Parameters — Not in Tax-Brain webapp
tc Name: CR_Charity_f
Long Name: Charity Credit Floor
Description: Only charitable giving in excess of this dollar amount is eligible for the charity credit.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Value Type: real
Known Values:
for: [single, mjoint, mseparate, headhh, widow]
2013: [0.0, 0.0, 0.0, 0.0, 0.0]
2014: [0.0, 0.0, 0.0, 0.0, 0.0]
2015: [0.0, 0.0, 0.0, 0.0, 0.0]
2016: [0.0, 0.0, 0.0, 0.0, 0.0]
2017: [0.0, 0.0, 0.0, 0.0, 0.0]
2018: [0.0, 0.0, 0.0, 0.0, 0.0]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Other Parameters — Not in Tax-Brain webapp
tc Name: CR_Charity_frt
Long Name: Charity Credit Floor Rate
Description: Only charitable giving in excess of this decimal fraction of AGI is eligible for the charity credit.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Value Type: real
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop