Update eink_st parameters and law references 2024

iza-institute-of-labor-economics · Dec 5, 2024 · eeb1788 · eeb1788
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diff --git a/src/_gettsim/parameters/eink_st.yaml b/src/_gettsim/parameters/eink_st.yaml
@@ -217,9 +217,9 @@ eink_st_tarif:
       upper_threshold: 277826
   2024-01-01:
     deviation_from: previous
-    reference: Art. 3 G. v. 08.12.2022 BGBl. I S. 2230.
+    reference: Art. 1 G. v. 05.12.2024 BGBl. 2024 I Nr. 386.
     0:
-      upper_threshold: 11605
+      upper_threshold: 11784
     1:
       upper_threshold: 17006
     2:

diff --git a/src/_gettsim/parameters/eink_st_abzuege.yaml b/src/_gettsim/parameters/eink_st_abzuege.yaml
@@ -91,10 +91,7 @@ kinderfreib:
   2024-01-01:
     deviation_from: previous
     sächl_existenzmin: 3306
-    reference: >-
-      Not implemented in law yet, but announced.
-      https://www.bmfsfj.de/bmfsfj/aktuelles/alle-meldungen/
-      spuerbare-verbesserungen-fuer-familien--234802
+    reference: Art. 1 G. v. 05.12.2024 BGBl. 2024 I Nr. 386.
 vorsorge2004_vorwegabzug:
   name:
     de: Vorwegabzug der Vorsorgeaufwendungen der Rechtslage vor 2004.