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Merge pull request #344 from PolicyEngine/amt
Add AMT
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|---|---|---|
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@@ -30,5 +30,4 @@ dist | |
| .coverage | ||
| **/*.xml | ||
| taxcalc_output | ||
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| .vscode/settings.json | ||
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|---|---|---|
| @@ -0,0 +1,23 @@ | ||
| rates: | ||
| metadata: | ||
| unit: /1 | ||
| 1: | ||
| values: | ||
| 2013-01-01: 0.26 | ||
| 2: | ||
| values: | ||
| 2013-01-01: 0.02 | ||
| thresholds: | ||
| description: AMT brackets (upper thresholds) | ||
| metadata: | ||
| unit: currency-USD | ||
| period: year | ||
| 1: | ||
| values: | ||
| 2013-01-01: 179_500.0 | ||
| 2014-01-01: 182_500.0 | ||
| 2015-01-01: 185_400.0 | ||
| 2016-01-01: 186_300.0 | ||
| 2017-01-01: 187_800.0 | ||
| 2018-01-01: 191_100.0 | ||
| 2019-01-01: 194_800.0 |
106 changes: 106 additions & 0 deletions
106
openfisca_us/parameters/irs/income/amt/capital_gains/brackets.yaml
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| Original file line number | Diff line number | Diff line change |
|---|---|---|
| @@ -0,0 +1,106 @@ | ||
| rates: | ||
| description: Long term capital gain and qualified dividends (AMT) rates | ||
| metadata: | ||
| unit: /1 | ||
| 1: | ||
| 2013-01-01: 0.0 | ||
| 2: | ||
| 2013-01-01: 0.15 | ||
| 3: | ||
| 2013-01-01: 0.2 | ||
| thresholds: | ||
| description: Tops of long-term capital gains and qualified dividends (AMT) tax brackets | ||
| metadata: | ||
| unit: currency-USD | ||
| 1: | ||
| HEAD_OF_HOUSEHOLD: | ||
| values: | ||
| 2013-01-01: 48_600.0 | ||
| 2014-01-01: 49_400.0 | ||
| 2015-01-01: 50_200.0 | ||
| 2016-01-01: 50_400.0 | ||
| 2017-01-01: 50_800.0 | ||
| 2018-01-01: 51_700.0 | ||
| 2019-01-01: 52_750.0 | ||
| JOINT: | ||
| values: | ||
| 2013-01-01: 72_500.0 | ||
| 2014-01-01: 73_800.0 | ||
| 2015-01-01: 74_900.0 | ||
| 2016-01-01: 75_300.0 | ||
| 2017-01-01: 75_900.0 | ||
| 2018-01-01: 77_200.0 | ||
| 2019-01-01: 78_750.0 | ||
| SEPARATE: | ||
| values: | ||
| 2013-01-01: 36_250.0 | ||
| 2014-01-01: 36_900.0 | ||
| 2015-01-01: 37_450.0 | ||
| 2016-01-01: 37_650.0 | ||
| 2017-01-01: 37_950.0 | ||
| 2018-01-01: 38_600.0 | ||
| 2019-01-01: 39_375.0 | ||
| SINGLE: | ||
| values: | ||
| 2013-01-01: 36_250.0 | ||
| 2014-01-01: 36_900.0 | ||
| 2015-01-01: 37_450.0 | ||
| 2016-01-01: 37_650.0 | ||
| 2017-01-01: 37_950.0 | ||
| 2018-01-01: 38_600.0 | ||
| 2019-01-01: 39_375.0 | ||
| WIDOW: | ||
| values: | ||
| 2013-01-01: 72_500.0 | ||
| 2014-01-01: 73_800.0 | ||
| 2015-01-01: 74_900.0 | ||
| 2016-01-01: 75_300.0 | ||
| 2017-01-01: 75_900.0 | ||
| 2018-01-01: 77_200.0 | ||
| 2019-01-01: 78_750.0 | ||
| 2: | ||
| HEAD_OF_HOUSEHOLD: | ||
| values: | ||
| 2013-01-01: 425_000.0 | ||
| 2014-01-01: 432_200.0 | ||
| 2015-01-01: 439_000.0 | ||
| 2016-01-01: 441_000.0 | ||
| 2017-01-01: 444_550.0 | ||
| 2018-01-01: 452_400.0 | ||
| 2019-01-01: 461_700.0 | ||
| JOINT: | ||
| values: | ||
| 2013-01-01: 450_000.0 | ||
| 2014-01-01: 457_600.0 | ||
| 2015-01-01: 464_850.0 | ||
| 2016-01-01: 466_950.0 | ||
| 2017-01-01: 470_700.0 | ||
| 2018-01-01: 479_000.0 | ||
| 2019-01-01: 488_850.0 | ||
| SEPARATE: | ||
| values: | ||
| 2013-01-01: 225_000.0 | ||
| 2014-01-01: 228_800.0 | ||
| 2015-01-01: 232_425.0 | ||
| 2016-01-01: 233_475.0 | ||
| 2017-01-01: 235_350.0 | ||
| 2018-01-01: 239_500.0 | ||
| 2019-01-01: 244_425.0 | ||
| SINGLE: | ||
| values: | ||
| 2013-01-01: 400_000.0 | ||
| 2014-01-01: 406_750.0 | ||
| 2015-01-01: 413_200.0 | ||
| 2016-01-01: 415_050.0 | ||
| 2017-01-01: 418_400.0 | ||
| 2018-01-01: 425_800.0 | ||
| 2019-01-01: 434_550.0 | ||
| WIDOW: | ||
| values: | ||
| 2013-01-01: 450_000.0 | ||
| 2014-01-01: 457_600.0 | ||
| 2015-01-01: 464_850.0 | ||
| 2016-01-01: 466_950.0 | ||
| 2017-01-01: 470_700.0 | ||
| 2018-01-01: 479_000.0 | ||
| 2019-01-01: 488_850.0 |
54 changes: 54 additions & 0 deletions
54
openfisca_us/parameters/irs/income/amt/exemption/amount.yaml
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|---|---|---|
| @@ -0,0 +1,54 @@ | ||
| description: AMT exemption amount | ||
| metadata: | ||
| unit: currency-USD | ||
| period: year | ||
| HEAD_OF_HOUSEHOLD: | ||
| values: | ||
| 2013-01-01: 51_900.0 | ||
| 2014-01-01: 52_800.0 | ||
| 2015-01-01: 53_600.0 | ||
| 2016-01-01: 53_900.0 | ||
| 2017-01-01: 54_300.0 | ||
| 2018-01-01: 70_300.0 | ||
| 2019-01-01: 71_700.0 | ||
| 2026-01-01: 62_898.0 | ||
| JOINT: | ||
| values: | ||
| 2013-01-01: 80_800.0 | ||
| 2014-01-01: 82_100.0 | ||
| 2015-01-01: 83_400.0 | ||
| 2016-01-01: 83_800.0 | ||
| 2017-01-01: 84_500.0 | ||
| 2018-01-01: 109_400.0 | ||
| 2019-01-01: 111_700.0 | ||
| 2026-01-01: 97_880.0 | ||
| SEPARATE: | ||
| values: | ||
| 2013-01-01: 40_400.0 | ||
| 2014-01-01: 41_050.0 | ||
| 2015-01-01: 41_700.0 | ||
| 2016-01-01: 41_900.0 | ||
| 2017-01-01: 42_250.0 | ||
| 2018-01-01: 54_700.0 | ||
| 2019-01-01: 55_850.0 | ||
| 2026-01-01: 48_940.0 | ||
| SINGLE: | ||
| values: | ||
| 2013-01-01: 51_900.0 | ||
| 2014-01-01: 52_800.0 | ||
| 2015-01-01: 53_600.0 | ||
| 2016-01-01: 53_900.0 | ||
| 2017-01-01: 54_300.0 | ||
| 2018-01-01: 70_300.0 | ||
| 2019-01-01: 71_700.0 | ||
| 2026-01-01: 62_898.0 | ||
| WIDOW: | ||
| values: | ||
| 2013-01-01: 80_800.0 | ||
| 2014-01-01: 82_100.0 | ||
| 2015-01-01: 83_400.0 | ||
| 2016-01-01: 83_800.0 | ||
| 2017-01-01: 84_500.0 | ||
| 2018-01-01: 10_9400.0 | ||
| 2019-01-01: 111_700.0 | ||
| 2026-01-01: 97_880.0 |
11 changes: 11 additions & 0 deletions
11
openfisca_us/parameters/irs/income/amt/exemption/child/amount.yaml
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| @@ -0,0 +1,11 @@ | ||
| description: Child AMT exemption additional income base | ||
| metadata: | ||
| unit: currency-USD | ||
| values: | ||
| 2013-01-01: 7_150.0 | ||
| 2014-01-01: 7_250.0 | ||
| 2015-01-01: 7_400.0 | ||
| 2016-01-01: 7_400.0 | ||
| 2017-01-01: 7_500.0 | ||
| 2018-01-01: 7_600.0 | ||
| 2019-01-01: 0.0 |
5 changes: 5 additions & 0 deletions
5
openfisca_us/parameters/irs/income/amt/exemption/child/max_age.yaml
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| Original file line number | Diff line number | Diff line change |
|---|---|---|
| @@ -0,0 +1,5 @@ | ||
| description: Age ceiling for special AMT exemption | ||
| metadata: | ||
| unit: year | ||
| values: | ||
| 2013-01-01: 18.0 |
5 changes: 5 additions & 0 deletions
5
openfisca_us/parameters/irs/income/amt/exemption/phaseout/rate.yaml
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| Original file line number | Diff line number | Diff line change |
|---|---|---|
| @@ -0,0 +1,5 @@ | ||
| description: AMT exemption phaseout rate | ||
| metadata: | ||
| unit: currency-USD | ||
| values: | ||
| 2013-01-01: 0.25 |
54 changes: 54 additions & 0 deletions
54
openfisca_us/parameters/irs/income/amt/exemption/phaseout/start.yaml
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| Original file line number | Diff line number | Diff line change |
|---|---|---|
| @@ -0,0 +1,54 @@ | ||
| description: AMT exemption phaseout start | ||
| metadata: | ||
| unit: currency-USD | ||
| period: year | ||
| HEAD_OF_HOUSEHOLD: | ||
| values: | ||
| 2013-01-01: 115_400.0 | ||
| 2014-01-01: 117_300.0 | ||
| 2015-01-01: 119_200.0 | ||
| 2016-01-01: 119_700.0 | ||
| 2017-01-01: 120_700.0 | ||
| 2018-01-01: 500_000.0 | ||
| 2019-01-01: 510_300.0 | ||
| 2026-01-01: 139_812.0 | ||
| JOINT: | ||
| values: | ||
| 2013-01-01: 153_900.0 | ||
| 2014-01-01: 156_500.0 | ||
| 2015-01-01: 158_900.0 | ||
| 2016-01-01: 159_700.0 | ||
| 2017-01-01: 160_900.0 | ||
| 2018-01-01: 1_000_000.0 | ||
| 2019-01-01: 1_020_600.0 | ||
| 2026-01-01: 186_378.0 | ||
| SEPARATE: | ||
| values: | ||
| 2013-01-01: 76_950.0 | ||
| 2014-01-01: 78_250.0 | ||
| 2015-01-01: 79_450.0 | ||
| 2016-01-01: 79_850.0 | ||
| 2017-01-01: 80_450.0 | ||
| 2018-01-01: 500_000.0 | ||
| 2019-01-01: 510_300.0 | ||
| 2026-01-01: 93_189.0 | ||
| SINGLE: | ||
| values: | ||
| 2013-01-01: 115_400.0 | ||
| 2014-01-01: 117_300.0 | ||
| 2015-01-01: 119_200.0 | ||
| 2016-01-01: 119_700.0 | ||
| 2017-01-01: 120_700.0 | ||
| 2018-01-01: 500_000.0 | ||
| 2019-01-01: 510_300.0 | ||
| 2026-01-01: 139_812.0 | ||
| WIDOW: | ||
| values: | ||
| 2013-01-01: 153_900.0 | ||
| 2014-01-01: 156_500.0 | ||
| 2015-01-01: 158_900.0 | ||
| 2016-01-01: 159_700.0 | ||
| 2017-01-01: 160_900.0 | ||
| 2018-01-01: 1_000_000.0 | ||
| 2019-01-01: 1_020_600.0 | ||
| 2026-01-01: 186_378.0 |
12 changes: 12 additions & 0 deletions
12
openfisca_us/parameters/irs/income/amt/exemption/separate_limit.yaml
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| Original file line number | Diff line number | Diff line change |
|---|---|---|
| @@ -0,0 +1,12 @@ | ||
| description: AMT exemption phaseout ending AMT taxable income for Married filing Separately. The AMT exemption is entirely disallowed beyond this AMT taxable income level for individuals who are married but filing separately. | ||
| metadata: | ||
| unit: currency-USD | ||
| values: | ||
| 2013-01-01: 238_550.0 | ||
| 2014-01-01: 242_450.0 | ||
| 2015-01-01: 246_250.0 | ||
| 2016-01-01: 247_450.0 | ||
| 2017-01-01: 249_450.0 | ||
| 2018-01-01: 718_800.0 | ||
| 2019-01-01: 733_700.0 | ||
| 2026-01-01: 288_949.0 |
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