Contents

Policy parameters

This section contains documentation of policy parameters in a format that is easy to search and print. The policy parameters are grouped here as they are are in the Tax-Brain webapp. Parameters understood by Tax-Calculator and the tc CLI, but not available on Tax-Brain, are placed in an Other Parameters group at the end of the section.

Parameter Indexing

Offsets

parameter_indexing_CPI_offset

Description: Values are zero before 2017; 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.’ https://www.cbo.gov/publication/44089
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: -0.0025
2018: -0.0025
2019: -0.0025
2020: -0.0025
2021: -0.0025
2022: -0.0025
2023: -0.0025
2024: -0.0025
2025: -0.0025
2026: -0.0025
Valid Range: min = -0.005 and max = 0.005
Out-of-Range Action: error

Payroll Taxes

Additional Medicare FICA

AMEDT_ec

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
Value Type: float
Known Values:
for: [single, mjoint, mseparate, headhh, 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]
2018: [200000.0, 250000.0, 125000.0, 200000.0, 200000.0]
2019: [200000.0, 250000.0, 125000.0, 200000.0, 200000.0]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

AMEDT_rt

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
Value Type: float
Known Values:
2013: 0.009
2014: 0.009
2015: 0.009
2016: 0.009
2017: 0.009
2018: 0.009
2019: 0.009
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Medicare FICA

FICA_mc_trt

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
Value Type: float
Known Values:
2013: 0.029
2014: 0.029
2015: 0.029
2016: 0.029
2017: 0.029
2018: 0.029
2019: 0.029
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Social Security FICA

FICA_ss_trt

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
Value Type: float
Known Values:
2013: 0.124
2014: 0.124
2015: 0.124
2016: 0.124
2017: 0.124
2018: 0.124
2019: 0.124
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

SS_Earnings_c

Description: Individual earnings below this 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
Value Type: float
Known Values:
2013: 113700.0
2014: 117000.0
2015: 118500.0
2016: 118500.0
2017: 127200.0
2018: 128400.0
2019: 132900.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

SS_Earnings_thd

Description: Individual earnings above this threshold are subjected to Social Security (OASDI) payroll tax, in addition to earnings below the maximum taxable earnings threshold.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 9e+99
2014: 9e+99
2015: 9e+99
2016: 9e+99
2017: 9e+99
2018: 9e+99
2019: 9e+99
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

Social Security Taxability

Social Security Benefit Taxability

SS_thd50

Description: The first threshold for Social Security benefit taxability: if taxpayers have provisional income greater than this threshold, up to rate 1 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
Value Type: float
Known Values:
for: [single, mjoint, mseparate, headhh, 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]
2018: [25000.0, 32000.0, 25000.0, 25000.0, 25000.0]
2019: [25000.0, 32000.0, 25000.0, 25000.0, 25000.0]
Valid Range: min = 0 and max = SS_thd85
Out-of-Range Action: error

SS_percentage1

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: float
Known Values:
2013: 0.5
2014: 0.5
2015: 0.5
2016: 0.5
2017: 0.5
2018: 0.5
2019: 0.5
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

SS_thd85

Description: The second threshold for Social Security taxability: if taxpayers have provisional income greater than this threshold, up to rate 2 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
Value Type: float
Known Values:
for: [single, mjoint, mseparate, headhh, 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]
2018: [34000.0, 44000.0, 34000.0, 34000.0, 34000.0]
2019: [34000.0, 44000.0, 34000.0, 34000.0, 34000.0]
Valid Range: min = SS_thd50 and max = 9e+99
Out-of-Range Action: error

SS_percentage2

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: float
Known Values:
2013: 0.85
2014: 0.85
2015: 0.85
2016: 0.85
2017: 0.85
2018: 0.85
2019: 0.85
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Above The Line Deductions

Child And Elderly Care

ALD_Dependents_hc

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
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
2019: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

ALD_Dependents_Child_c

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
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
2019: 0.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

ALD_Dependents_Elder_c

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
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
2019: 0.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

ALD_Dependents_thd

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 head of household].
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: False
Value Type: float
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]
2019: [0.0, 0.0, 0.0, 0.0, 0.0]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

Misc. Adjustment Haircuts

ALD_StudentLoan_hc

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
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
2019: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

ALD_SelfEmploymentTax_hc

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
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
2019: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

ALD_SelfEmp_HealthIns_hc

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
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
2019: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

ALD_KEOGH_SEP_hc

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
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
2019: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

ALD_EarlyWithdraw_hc

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
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
2019: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

ALD_AlimonyPaid_hc

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
Value Type: float
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: error

ALD_AlimonyReceived_hc

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
Value Type: float
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: error

ALD_EducatorExpenses_hc

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
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
2019: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

ALD_HSADeduction_hc

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
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
2019: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

ALD_IRAContributions_hc

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
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
2019: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

ALD_DomesticProduction_hc

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
Value Type: float
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: error

ALD_Tuition_hc

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
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 1.0
2019: 1.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Misc. Exclusions

ALD_InvInc_ec_rt

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
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
2019: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

ALD_BusinessLosses_c

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
Value Type: float
Known Values:
for: [single, mjoint, mseparate, headhh, 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: [255000.0, 510000.0, 255000.0, 255000.0, 510000.0]
2020: [258927.0, 517854.0, 258927.0, 258927.0, 517854.0]
2021: [260817.17, 521634.33, 260817.17, 260817.17, 521634.33]
2022: [263294.93, 526589.86, 263294.93, 263294.93, 526589.86]
2023: [267454.99, 534909.98, 267454.99, 267454.99, 534909.98]
2024: [272616.87, 545233.74, 272616.87, 272616.87, 545233.74]
2025: [278069.21, 556138.41, 278069.21, 278069.21, 556138.41]
2026: [283535.22, 567070.42, 283535.22, 283535.22, 567070.42]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

Personal Exemptions

Personal And Dependent Exemption Amount

II_em

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
Value Type: float
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: 4691.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

Personal Exemption Phaseout Rate

II_prt

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
Value Type: float
Known Values:
2013: 0.02
2014: 0.02
2015: 0.02
2016: 0.02
2017: 0.02
2018: 0.02
2019: 0.02
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Repeal for Dependents Under Age 18

II_no_em_nu18

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
Value Type: bool
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False
2018: False
2019: False
Valid Range: min = False and max = True
Out-of-Range Action: error

Standard Deduction

Additional Standard Deduction For Blind And Aged

STD_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
Value Type: float
Known Values:
for: [single, mjoint, mseparate, headhh, widow]
2013: [1500.0, 1200.0, 1200.0, 1500.0, 1200.0]
2014: [1550.0, 1200.0, 1200.0, 1550.0, 1200.0]
2015: [1550.0, 1250.0, 1250.0, 1550.0, 1250.0]
2016: [1550.0, 1250.0, 1250.0, 1550.0, 1250.0]
2017: [1550.0, 1250.0, 1250.0, 1550.0, 1250.0]
2018: [1600.0, 1300.0, 1300.0, 1600.0, 1300.0]
2019: [1650.0, 1300.0, 1300.0, 1650.0, 1300.0]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

Standard Deduction Amount

STD

Description: Amount filing unit can use as a standard deduction.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Value Type: float
Known Values:
for: [single, mjoint, mseparate, headhh, 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: [12200.0, 24400.0, 12200.0, 18350.0, 24400.0]
2020: [12387.88, 24775.76, 12387.88, 18632.59, 24775.76]
2021: [12478.31, 24956.62, 12478.31, 18768.61, 24956.62]
2022: [12596.85, 25193.71, 12596.85, 18946.91, 25193.71]
2023: [12795.88, 25591.77, 12795.88, 19246.27, 25591.77]
2024: [13042.84, 26085.69, 13042.84, 19617.72, 26085.69]
2025: [13303.7, 26607.4, 13303.7, 20010.07, 26607.4]
2026: [7355.0, 14711.0, 7355.0, 10831.0, 14711.0]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

Nonrefundable Credits

Child And Dependent Care

CDCC_c

Description: The maximum amount of expenses 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
Value Type: float
Known Values:
2013: 3000.0
2014: 3000.0
2015: 3000.0
2016: 3000.0
2017: 3000.0
2018: 3000.0
2019: 3000.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

CDCC_ps

Description: For taxpayers with AGI over this amount, the rate of the credit is reduced by one percentage point each $2,000 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
Value Type: float
Known Values:
2013: 15000.0
2014: 15000.0
2015: 15000.0
2016: 15000.0
2017: 15000.0
2018: 15000.0
2019: 15000.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

CDCC_ps2

Description: For taxpayers with AGI over this amount, the rate of the credit is reduced by one percentage point each \(2,000 of AGI over this amount. _Notes:_ For 2021, the American Rescue Plan Act set this to \)400,000. In other years, this phase-out does not apply.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 9e+99
2014: 9e+99
2015: 9e+99
2016: 9e+99
2017: 9e+99
2018: 9e+99
2019: 9e+99
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

CDCC_crt

Description: The maximum percentage rate for the CDCC; 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
Value Type: float
Known Values:
2013: 35.0
2014: 35.0
2015: 35.0
2016: 35.0
2017: 35.0
2018: 35.0
2019: 35.0
Valid Range: min = 0 and max = 100
Out-of-Range Action: error

CDCC_frt

Description: The minimum percentage rate for the first AGI phaseout of the CDCC.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 20.0
2014: 20.0
2015: 20.0
2016: 20.0
2017: 20.0
2018: 20.0
2019: 20.0
Valid Range: min = 0 and max = 100
Out-of-Range Action: error

CDCC_prt

Description: The CDCC credit rate is reduced by this many percentage points for each dollary of AGI over the phase-out thresholds.
Notes: In the law, the credit rate is reduced by 1 percentage point for every $2,000 of AGI over the limit.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0005
2014: 0.0005
2015: 0.0005
2016: 0.0005
2017: 0.0005
2018: 0.0005
2019: 0.0005
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

CDCC_refundable

Description: If true, the CDCC is fully refundable.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Value Type: bool
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False
2018: False
2019: False
Valid Range: min = False and max = True
Out-of-Range Action: error

Misc. Credit Limits

CR_RetirementSavings_hc

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
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
2019: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

CR_ForeignTax_hc

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
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
2019: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

CR_ResidentialEnergy_hc

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
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
2019: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

CR_GeneralBusiness_hc

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
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
2019: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

CR_MinimumTax_hc

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
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
2019: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

CR_AmOppRefundable_hc

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
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
2019: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

CR_AmOppNonRefundable_hc

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
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
2019: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

CR_SchR_hc

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
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
2019: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

CR_OtherCredits_hc

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
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
2019: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

CR_Education_hc

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
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
2019: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Personal Nonrefundable Credit

II_credit_nr

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
Value Type: float
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]
2019: [0.0, 0.0, 0.0, 0.0, 0.0]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

II_credit_nr_ps

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
Value Type: float
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]
2019: [0.0, 0.0, 0.0, 0.0, 0.0]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

II_credit_nr_prt

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
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
2019: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Child/Dependent Credits

Additional Child Tax Credit

ACTC_c

Description: This refundable credit is applied to child dependents and phases out exactly like the CTC amount.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: False
Value Type: float
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 = CTC_c
Out-of-Range Action: error

ACTC_rt

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
Value Type: float
Known Values:
2013: 0.15
2014: 0.15
2015: 0.15
2016: 0.15
2017: 0.15
2018: 0.15
2019: 0.15
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

ACTC_rt_bonus_under6family

Description: For families with qualifying children under 6 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
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
2019: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

ACTC_Income_thd

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
Value Type: float
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: error

ACTC_ChildNum

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
Value Type: int
Known Values:
2013: 3
2014: 3
2015: 3
2016: 3
2017: 3
2018: 3
2019: 3
Valid Range: min = 0 and max = 99
Out-of-Range Action: error

Child Tax Credit

CTC_c

Description: The maximum nonrefundable 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
Value Type: float
Known Values:
2013: 1000.0
2014: 1000.0
2015: 1000.0
2016: 1000.0
2017: 1000.0
2018: 2000.0
2019: 2000.0
2020: 2000.0
2021: 2000.0
2022: 2000.0
2023: 2000.0
2024: 2000.0
2025: 2000.0
2026: 1000.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

CTC_c_under6_bonus

Description: The maximum amount of child tax credit allowed for each child is increased by this amount for qualifying children under 6 years old.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
2019: 0.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

CTC_include17

Description: If true, children eligible for the child tax credit include those of age 17.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Value Type: bool
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False
2018: False
2019: False
Valid Range: min = False and max = True
Out-of-Range Action: error

CTC_refundable

Description: If true, the child tax credit is made fully refundable.
Notes: If true, the Additional Child Tax Credit is not used.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Value Type: bool
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False
2018: False
2019: False
Valid Range: min = False and max = True
Out-of-Range Action: error

CTC_ps

Description: Child tax credit begins to decrease when MAGI is above this level; read descriptions of the dependent credit amounts for how they phase out 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
Value Type: float
Known Values:
for: [single, mjoint, mseparate, headhh, 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: error

CTC_prt

Description: The amount of the 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
Value Type: float
Known Values:
2013: 0.05
2014: 0.05
2015: 0.05
2016: 0.05
2017: 0.05
2018: 0.05
2019: 0.05
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Other Dependent Tax Credit

ODC_c

Description: This nonrefundable credit is applied to non-child dependents and phases out along with the CTC amount.
Notes: Became current-law policy with passage of TCJA
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: False
Value Type: float
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: error

Itemized Deductions

Casualty

ID_Casualty_frt

Description: Taxpayers are eligible to deduct the portion of their gross casualty losses exceeding this fraction of AGI.
Has An Effect When Using: PUF data: True CPS data: False
Can Be Inflation Indexed: False Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.1
2014: 0.1
2015: 0.1
2016: 0.1
2017: 0.1
2018: 0.1
2019: 0.1
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

ID_Casualty_hc

Description: This decimal fraction can be applied to limit the amount of casualty expense deduction allowed.
Has An Effect When Using: PUF data: True CPS data: False
Can Be Inflation Indexed: False Is Inflation Indexed: False
Value Type: float
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: error

ID_Casualty_c

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
Value Type: float
Known Values:
for: [single, mjoint, mseparate, headhh, 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]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

Ceiling On The Amount Of Itemized Deductions Allowed

ID_c

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
Value Type: float
Known Values:
for: [single, mjoint, mseparate, headhh, 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]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

ID_AmountCap_rt

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
Value Type: float
Known Values:
2013: 9e+99
2014: 9e+99
2015: 9e+99
2016: 9e+99
2017: 9e+99
2018: 9e+99
2019: 9e+99
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

ID_AmountCap_Switch

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
Value Type: bool
Known Values:
for: [med, sltx, retx, cas, misc, int, char]
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]
2018: [True, True, True, True, True, True, True]
2019: [True, True, True, True, True, True, True]
Valid Range: min = False and max = True
Out-of-Range Action: error

Ceiling On The Benefit Of Itemized Deductions As A Percent Of Deductible Expenses

ID_BenefitCap_rt

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
Value Type: float
Known Values:
2013: 1.0
2014: 1.0
2015: 1.0
2016: 1.0
2017: 1.0
2018: 1.0
2019: 1.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

ID_BenefitCap_Switch

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
Value Type: bool
Known Values:
for: [med, sltx, retx, cas, misc, int, char]
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]
2018: [True, True, True, True, True, True, True]
2019: [True, True, True, True, True, True, True]
Valid Range: min = False and max = True
Out-of-Range Action: error

Charity

ID_Charity_crt_all

Description: The total deduction for charity is capped at this fraction of AGI.
Notes: When using PUF data, raising this parameter value may produce unexpected results because in PUF data the variables e19800 and e20100 are already capped.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.5
2014: 0.5
2015: 0.5
2016: 0.5
2017: 0.5
2018: 0.6
2019: 0.6
2020: 1.0
2021: 0.6
2022: 0.6
2023: 0.6
2024: 0.6
2025: 0.6
2026: 0.5
Valid Range: min = 0 and max = 1.0
Out-of-Range Action: warn

ID_Charity_crt_noncash

Description: The deduction for noncash charity contributions is capped at this fraction of AGI.
Notes: When using PUF data, raising this parameter value may produce unexpected results because in PUF data the variables e19800 and e20100 are already capped.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.3
2014: 0.3
2015: 0.3
2016: 0.3
2017: 0.3
2018: 0.3
2019: 0.3
Valid Range: min = 0 and max = 0.3
Out-of-Range Action: warn

ID_Charity_frt

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
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
2019: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

ID_Charity_hc

Description: This decimal fraction can be applied to limit the amount of charity expense deduction allowed.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
2019: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

ID_Charity_c

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
Value Type: float
Known Values:
for: [single, mjoint, mseparate, headhh, 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]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

ID_Charity_f

Description: Only charitable giving in excess of this dollar amount is eligible for a deduction.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Value Type: float
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]
2019: [0.0, 0.0, 0.0, 0.0, 0.0]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

Interest Paid

ID_InterestPaid_hc

Description: This decimal fraction can be applied to limit the amount of interest paid deduction allowed.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
2019: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

ID_InterestPaid_c

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
Value Type: float
Known Values:
for: [single, mjoint, mseparate, headhh, 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]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

Itemized Deduction Limitation

ID_ps

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
Value Type: float
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, 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]
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: [302907.0, 363489.0, 181744.0, 333198.0, 363489.0]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

ID_prt

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
Value Type: float
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: error

ID_crt

Description: The phaseout amount is capped at this fraction of the original total deduction.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Value Type: float
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 and max = 1
Out-of-Range Action: error

Medical Expenses

ID_Medical_frt

Description: Taxpayers are eligible to deduct the portion of their medical expenses exceeding this fraction of AGI.
Notes: When using PUF data, lowering this parameter value may produce unexpected results because PUF e17500 variable is zero below the floor.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.1
2014: 0.1
2015: 0.1
2016: 0.1
2017: 0.075
2018: 0.075
2019: 0.075
2020: 0.075
2021: 0.075
2022: 0.075
2023: 0.075
2024: 0.075
2025: 0.075
2026: 0.075
Valid Range: min = 0.075 and max = 0.1
Out-of-Range Action: warn

ID_Medical_frt_add4aged

Description: Elderly taxpayers have this fraction added to the value of the regular floor rate for deductible medical expenses. This fraction was -0.025 from 2013 to 2016, but that was temporary and it changed to zero beginning in 2017.
Notes: When using PUF data, changing this parameter value may produce unexpected results because PUF e17500 variable is zero below the floor.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Value Type: float
Known Values:
2013: -0.025
2014: -0.025
2015: -0.025
2016: -0.025
2017: 0.0
2018: 0.0
2019: 0.0
Valid Range: min = -0.025 and max = 0.0
Out-of-Range Action: warn

ID_Medical_hc

Description: This decimal fraction can be applied to limit the amount of medical expense deduction allowed.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
2019: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

ID_Medical_c

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
Value Type: float
Known Values:
for: [single, mjoint, mseparate, headhh, 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]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

Miscellaneous

ID_Miscellaneous_frt

Description: Taxpayers are eligible to deduct the portion of their miscellaneous expense exceeding this fraction of AGI.
Notes: When using PUF data, lowering this parameter value may produce unexpected results because in PUF data the variable e20400 is zero below the floor.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.02
2014: 0.02
2015: 0.02
2016: 0.02
2017: 0.02
2018: 0.02
2019: 0.02
Valid Range: min = 0.02 and max = 1
Out-of-Range Action: warn

ID_Miscellaneous_hc

Description: This decimal fraction can be applied to limit the amount of miscellaneous expense deduction allowed.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Value Type: float
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: error

ID_Miscellaneous_c

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
Value Type: float
Known Values:
for: [single, mjoint, mseparate, headhh, 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]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

State And Local Income And Sales Taxes

ID_StateLocalTax_hc

Description: This decimal fraction reduces the state and local income and sales tax deduction.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
2019: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

ID_StateLocalTax_crt

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
Value Type: float
Known Values:
2013: 9e+99
2014: 9e+99
2015: 9e+99
2016: 9e+99
2017: 9e+99
2018: 9e+99
2019: 9e+99
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

ID_StateLocalTax_c

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
Value Type: float
Known Values:
for: [single, mjoint, mseparate, headhh, 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]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

State And Local Taxes And Real Estate Taxes

ID_AllTaxes_hc

Description: This decimal fraction reduces all state and local taxes paid eligible to deduct in itemized deduction.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
2019: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

ID_AllTaxes_c

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: False
Value Type: float
Known Values:
for: [single, mjoint, mseparate, headhh, 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: [10000.0, 10000.0, 5000.0, 10000.0, 10000.0]
2020: [10000.0, 10000.0, 5000.0, 10000.0, 10000.0]
2021: [10000.0, 10000.0, 5000.0, 10000.0, 10000.0]
2022: [10000.0, 10000.0, 5000.0, 10000.0, 10000.0]
2023: [10000.0, 10000.0, 5000.0, 10000.0, 10000.0]
2024: [10000.0, 10000.0, 5000.0, 10000.0, 10000.0]
2025: [10000.0, 10000.0, 5000.0, 10000.0, 10000.0]
2026: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

State, Local, And Foreign Real Estate Taxes

ID_RealEstate_hc

Description: This decimal fraction reduces real estate taxes paid eligible to deduct in itemized deduction.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
2019: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

ID_RealEstate_crt

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
Value Type: float
Known Values:
2013: 9e+99
2014: 9e+99
2015: 9e+99
2016: 9e+99
2017: 9e+99
2018: 9e+99
2019: 9e+99
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

ID_RealEstate_c

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
Value Type: float
Known Values:
for: [single, mjoint, mseparate, headhh, 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]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

Surtax On Itemized Deduction Benefits Above An AGI Threshold

ID_BenefitSurtax_trt

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
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
2019: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

ID_BenefitSurtax_crt

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
Value Type: float
Known Values:
2013: 1.0
2014: 1.0
2015: 1.0
2016: 1.0
2017: 1.0
2018: 1.0
2019: 1.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

ID_BenefitSurtax_em

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
Value Type: float
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]
2019: [0.0, 0.0, 0.0, 0.0, 0.0]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

ID_BenefitSurtax_Switch

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
Value Type: bool
Known Values:
for: [med, sltx, retx, cas, misc, int, char]
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]
2018: [True, True, True, True, True, True, True]
2019: [True, True, True, True, True, True, True]
Valid Range: min = False and max = True
Out-of-Range Action: error

Capital Gains And Dividends

AMT - Long Term Capital Gains And Qualified Dividends

AMT_CG_rt1

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
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
2019: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

AMT_CG_brk1

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
Value Type: float
Known Values:
for: [single, mjoint, mseparate, headhh, 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: [38600.0, 77200.0, 38600.0, 51700.0, 77200.0]
2019: [39375.0, 78750.0, 39375.0, 52750.0, 78750.0]
Valid Range: min = 0 and max = AMT_CG_brk2
Out-of-Range Action: error

AMT_CG_rt2

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
Value Type: float
Known Values:
2013: 0.15
2014: 0.15
2015: 0.15
2016: 0.15
2017: 0.15
2018: 0.15
2019: 0.15
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

AMT_CG_brk2

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
Value Type: float
Known Values:
for: [single, mjoint, mseparate, headhh, 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: [425800.0, 479000.0, 239500.0, 452400.0, 479000.0]
2019: [434550.0, 488850.0, 244425.0, 461700.0, 488850.0]
Valid Range: min = AMT_CG_brk1 and max = AMT_CG_brk3
Out-of-Range Action: error

AMT_CG_rt3

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
Value Type: float
Known Values:
2013: 0.2
2014: 0.2
2015: 0.2
2016: 0.2
2017: 0.2
2018: 0.2
2019: 0.2
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

AMT_CG_brk3

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
Value Type: float
Known Values:
for: [single, mjoint, mseparate, headhh, 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]
Valid Range: min = AMT_CG_brk2 and max = 9e+99
Out-of-Range Action: error

AMT_CG_rt4

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
Value Type: float
Known Values:
2013: 1.0
2014: 1.0
2015: 1.0
2016: 1.0
2017: 1.0
2018: 1.0
2019: 1.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Regular - Long Term Capital Gains And Qualified Dividends

CG_rt1

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
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
2019: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

CG_brk1

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
Value Type: float
Known Values:
for: [single, mjoint, mseparate, headhh, 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: [38600.0, 77200.0, 38600.0, 51700.0, 77200.0]
2019: [39375.0, 78750.0, 39375.0, 52750.0, 78750.0]
Valid Range: min = 0 and max = CG_brk2
Out-of-Range Action: error

CG_rt2

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
Value Type: float
Known Values:
2013: 0.15
2014: 0.15
2015: 0.15
2016: 0.15
2017: 0.15
2018: 0.15
2019: 0.15
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

CG_brk2

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
Value Type: float
Known Values:
for: [single, mjoint, mseparate, headhh, 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: [425800.0, 479000.0, 239500.0, 452400.0, 479000.0]
2019: [434550.0, 488850.0, 244425.0, 461700.0, 488850.0]
Valid Range: min = CG_brk1 and max = CG_brk3
Out-of-Range Action: error

CG_rt3

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
Value Type: float
Known Values:
2013: 0.2
2014: 0.2
2015: 0.2
2016: 0.2
2017: 0.2
2018: 0.2
2019: 0.2
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

CG_brk3

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
Value Type: float
Known Values:
for: [single, mjoint, mseparate, headhh, 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]
Valid Range: min = CG_brk2 and max = 9e+99
Out-of-Range Action: error

CG_rt4

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
Value Type: float
Known Values:
2013: 1.0
2014: 1.0
2015: 1.0
2016: 1.0
2017: 1.0
2018: 1.0
2019: 1.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Tax All Capital Gains And Dividends The Same As Regular Taxable Income

CG_nodiff

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
Value Type: bool
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False
2018: False
2019: False
Valid Range: min = False and max = True
Out-of-Range Action: error

CG_ec

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
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
2019: 0.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

CG_reinvest_ec_rt

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
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
2019: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Personal Income

Alternative Minimum Tax

AMT_em

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
Value Type: float
Known Values:
for: [single, mjoint, mseparate, headhh, 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: [71700.0, 111700.0, 55850.0, 71700.0, 111700.0]
2020: [72804.18, 113420.18, 56710.09, 72804.18, 113420.18]
2021: [73335.65, 114248.15, 57124.07, 73335.65, 114248.15]
2022: [74032.34, 115333.51, 57666.75, 74032.34, 115333.51]
2023: [75202.05, 117155.78, 58577.88, 75202.05, 117155.78]
2024: [76653.45, 119416.89, 59708.43, 76653.45, 119416.89]
2025: [78186.52, 121805.23, 60902.6, 78186.52, 121805.23]
2026: [62898.0, 97880.0, 48940.0, 62898.0, 97880.0]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

AMT_prt

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
Value Type: float
Known Values:
2013: 0.25
2014: 0.25
2015: 0.25
2016: 0.25
2017: 0.25
2018: 0.25
2019: 0.25
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

AMT_em_ps

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
Value Type: float
Known Values:
for: [single, mjoint, mseparate, headhh, 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: [510300.0, 1020600.0, 510300.0, 510300.0, 1020600.0]
2020: [518158.62, 1036317.24, 518158.62, 518158.62, 1036317.24]
2021: [521941.18, 1043882.36, 521941.18, 521941.18, 1043882.36]
2022: [526899.62, 1053799.24, 526899.62, 526899.62, 1053799.24]
2023: [535224.63, 1070449.27, 535224.63, 535224.63, 1070449.27]
2024: [545554.47, 1091108.94, 545554.47, 545554.47, 1091108.94]
2025: [556465.56, 1112931.12, 556465.56, 556465.56, 1112931.12]
2026: [139812.0, 186378.0, 93189.0, 139812.0, 186378.0]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

AMT_rt1

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
Value Type: float
Known Values:
2013: 0.26
2014: 0.26
2015: 0.26
2016: 0.26
2017: 0.26
2018: 0.26
2019: 0.26
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

AMT_brk1

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
Value Type: float
Known Values:
2013: 179500.0
2014: 182500.0
2015: 185400.0
2016: 186300.0
2017: 187800.0
2018: 191100.0
2019: 194800.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

AMT_rt2

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
Value Type: float
Known Values:
2013: 0.02
2014: 0.02
2015: 0.02
2016: 0.02
2017: 0.02
2018: 0.02
2019: 0.02
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Pass-Through

PT_rt1

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
Value Type: float
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: error

PT_brk1

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
Value Type: float
Known Values:
for: [single, mjoint, mseparate, headhh, 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: [9700.0, 19400.0, 9700.0, 13850.0, 19400.0]
2020: [9849.38, 19698.76, 9849.38, 14063.29, 19698.76]
2021: [9921.28, 19842.56, 9921.28, 14165.95, 19842.56]
2022: [10015.53, 20031.06, 10015.53, 14300.53, 20031.06]
2023: [10173.78, 20347.55, 10173.78, 14526.48, 20347.55]
2024: [10370.13, 20740.26, 10370.13, 14806.84, 20740.26]
2025: [10577.53, 21155.07, 10577.53, 15102.98, 21155.07]
2026: [10802.0, 21603.0, 10802.0, 15464.0, 21603.0]
Valid Range: min = 0 and max = PT_brk2
Out-of-Range Action: error

PT_rt2

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
Value Type: float
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: error

PT_brk2

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
Value Type: float
Known Values:
for: [single, mjoint, mseparate, headhh, 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: [39475.0, 78950.0, 39475.0, 52850.0, 78950.0]
2020: [40082.92, 80165.83, 40082.92, 53663.89, 80165.83]
2021: [40375.53, 80751.04, 40375.53, 54055.64, 80751.04]
2022: [40759.1, 81518.17, 40759.1, 54569.17, 81518.17]
2023: [41403.09, 82806.16, 41403.09, 55431.36, 82806.16]
2024: [42202.17, 84404.32, 42202.17, 56501.19, 84404.32]
2025: [43046.21, 86092.41, 43046.21, 57631.21, 86092.41]
2026: [43959.0, 87918.0, 43959.0, 58844.0, 87918.0]
Valid Range: min = PT_brk1 and max = PT_brk3
Out-of-Range Action: error

PT_rt3

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
Value Type: float
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: error

PT_brk3

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
Value Type: float
Known Values:
for: [single, mjoint, mseparate, headhh, 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: [84200.0, 168400.0, 84200.0, 84200.0, 168400.0]
2020: [85496.68, 170993.36, 85496.68, 85496.68, 170993.36]
2021: [86120.81, 172241.61, 86120.81, 86120.81, 172241.61]
2022: [86938.96, 173877.91, 86938.96, 86938.96, 173877.91]
2023: [88312.6, 176625.18, 88312.6, 88312.6, 176625.18]
2024: [90017.03, 180034.05, 90017.03, 90017.03, 180034.05]
2025: [91817.37, 183634.73, 91817.37, 91817.37, 183634.73]
2026: [106452.0, 177343.0, 88671.0, 151975.0, 177343.0]
Valid Range: min = PT_brk2 and max = PT_brk4
Out-of-Range Action: error

PT_rt4

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
Value Type: float
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: error

PT_brk4

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
Value Type: float
Known Values:
for: [single, mjoint, mseparate, headhh, 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: [160725.0, 321450.0, 160725.0, 160700.0, 321450.0]
2020: [163200.16, 326400.33, 163200.16, 163174.78, 326400.33]
2021: [164391.52, 328783.05, 164391.52, 164365.96, 328783.05]
2022: [165953.24, 331906.49, 165953.24, 165927.44, 331906.49]
2023: [168575.3, 337150.61, 168575.3, 168549.09, 337150.61]
2024: [171828.8, 343657.62, 171828.8, 171802.09, 343657.62]
2025: [175265.38, 350530.77, 175265.38, 175238.13, 350530.77]
2026: [221997.0, 270300.0, 135150.0, 246148.0, 270300.0]
Valid Range: min = PT_brk3 and max = PT_brk5
Out-of-Range Action: error

PT_rt5

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
Value Type: float
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: error

PT_brk5

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
Value Type: float
Known Values:
for: [single, mjoint, mseparate, headhh, 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: [204100.0, 408200.0, 204100.0, 204100.0, 408200.0]
2020: [207243.14, 414486.28, 207243.14, 207243.14, 414486.28]
2021: [208756.01, 417512.03, 208756.01, 208756.01, 417512.03]
2022: [210739.19, 421478.39, 210739.19, 210739.19, 421478.39]
2023: [214068.87, 428137.75, 214068.87, 214068.87, 428137.75]
2024: [218200.4, 436400.81, 218200.4, 218200.4, 436400.81]
2025: [222564.41, 445128.83, 222564.41, 222564.41, 445128.83]
2026: [482682.0, 482682.0, 241341.0, 482682.0, 482682.0]
Valid Range: min = PT_brk4 and max = PT_brk6
Out-of-Range Action: error

PT_rt6

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
Value Type: float
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: error

PT_brk6

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
Value Type: float
Known Values:
for: [single, mjoint, mseparate, headhh, 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, 600000.0]
2019: [510300.0, 612350.0, 306175.0, 510300.0, 612350.0]
2020: [518158.62, 621780.19, 310890.1, 518158.62, 621780.19]
2021: [521941.18, 626319.19, 313159.6, 521941.18, 626319.19]
2022: [526899.62, 632269.22, 316134.62, 526899.62, 632269.22]
2023: [535224.63, 642259.07, 321129.55, 535224.63, 642259.07]
2024: [545554.47, 654654.67, 327327.35, 545554.47, 654654.67]
2025: [556465.56, 667747.76, 333873.9, 556465.56, 667747.76]
2026: [484651.0, 545233.0, 272616.0, 514942.0, 545233.0]
Valid Range: min = PT_brk5 and max = PT_brk7
Out-of-Range Action: error

PT_rt7

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
Value Type: float
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: error

PT_brk7

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
Value Type: float
Known Values:
for: [single, mjoint, mseparate, headhh, 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]
Valid Range: min = PT_brk6 and max = 9e+99
Out-of-Range Action: error

PT_rt8

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
Value Type: float
Known Values:
2013: 1.0
2014: 1.0
2015: 1.0
2016: 1.0
2017: 1.0
2018: 1.0
2019: 1.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

PT_EligibleRate_active

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
Value Type: float
Known Values:
2013: 1.0
2014: 1.0
2015: 1.0
2016: 1.0
2017: 1.0
2018: 1.0
2019: 1.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

PT_EligibleRate_passive

Description: Eligibility rate of passive business income for mseparate 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
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
2019: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

PT_wages_active_income

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
Value Type: bool
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False
2018: False
2019: False
Valid Range: min = False and max = True
Out-of-Range Action: error

PT_top_stacking

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
Value Type: bool
Known Values:
2013: True
2014: True
2015: True
2016: True
2017: True
2018: True
2019: True
Valid Range: min = False and max = True
Out-of-Range Action: error

PT_qbid_rt

Description: Fraction of pass-through business income that may be 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
Value Type: float
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 and max = 1
Out-of-Range Action: error

PT_qbid_taxinc_thd

Description: Pre-QBID taxable income above this lower threshold implies the QBID amount begins to be limited.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Value Type: float
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: [157500.0, 315000.0, 157500.0, 157500.0, 315000.0]
2019: [160700.0, 321400.0, 160725.0, 160700.0, 321400.0]
2020: [163174.78, 326349.56, 163200.16, 163174.78, 326349.56]
2021: [164365.96, 328731.91, 164391.52, 164365.96, 328731.91]
2022: [165927.44, 331854.86, 165953.24, 165927.44, 331854.86]
2023: [168549.09, 337098.17, 168575.3, 168549.09, 337098.17]
2024: [171802.09, 343604.16, 171828.8, 171802.09, 343604.16]
2025: [175238.13, 350476.24, 175265.38, 175238.13, 350476.24]
2026: [0.0, 0.0, 0.0, 0.0, 0.0]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

PT_qbid_taxinc_gap

Description: Pre-QBID taxable income above this upper threshold implies the QBID amount is even more limited.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: False
Value Type: float
Known Values:
for: [single, mjoint, mseparate, headhh, widow]
2013: [1.0, 1.0, 1.0, 1.0, 1.0]
2014: [1.0, 1.0, 1.0, 1.0, 1.0]
2015: [1.0, 1.0, 1.0, 1.0, 1.0]
2016: [1.0, 1.0, 1.0, 1.0, 1.0]
2017: [1.0, 1.0, 1.0, 1.0, 1.0]
2018: [50000.0, 100000.0, 50000.0, 50000.0, 100000.0]
2019: [50000.0, 100000.0, 50000.0, 50000.0, 100000.0]
2020: [50000.0, 100000.0, 50000.0, 50000.0, 100000.0]
2021: [50000.0, 100000.0, 50000.0, 50000.0, 100000.0]
2022: [50000.0, 100000.0, 50000.0, 50000.0, 100000.0]
2023: [50000.0, 100000.0, 50000.0, 50000.0, 100000.0]
2024: [50000.0, 100000.0, 50000.0, 50000.0, 100000.0]
2025: [50000.0, 100000.0, 50000.0, 50000.0, 100000.0]
2026: [1.0, 1.0, 1.0, 1.0, 1.0]
Valid Range: min = 1 and max = 9e+99
Out-of-Range Action: error

PT_qbid_w2_wages_rt

Description: QBID is capped at this fraction of W-2 wages paid by the pass-through business if pre-QBID taxable income is above the QBID thresholds.
Has An Effect When Using: PUF data: False CPS data: False
Can Be Inflation Indexed: False Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
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: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

PT_qbid_alt_w2_wages_rt

Description: QBID is capped at this fraction of W-2 wages paid by the pass-through business plus some fraction of business property if pre-QBID taxable income is above the QBID thresholds and the alternative cap is higher than the main wage-only cap.
Has An Effect When Using: PUF data: False CPS data: False
Can Be Inflation Indexed: False Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.25
2019: 0.25
2020: 0.25
2021: 0.25
2022: 0.25
2023: 0.25
2024: 0.25
2025: 0.25
2026: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

PT_qbid_alt_property_rt

Description: QBID is capped at this fraction of business property owned plus some fraction of W-2 wages paid by the pass-through business if pre-QBID taxable income is above the QBID thresholds and the alternative cap is higher than the main wage-only cap.
Has An Effect When Using: PUF data: False CPS data: False
Can Be Inflation Indexed: False Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.025
2019: 0.025
2020: 0.025
2021: 0.025
2022: 0.025
2023: 0.025
2024: 0.025
2025: 0.025
2026: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

PT_qbid_limit_switch

Description: A value of True imposes wage/capital limitations. Note that neither the PUF nor CPS have data on wage expenses or capital income, and therefore all taxpayers are fully subject to the QBID limitations. A value of False assumes sufficient wage and capital income to avoid QBID limitations.
Has An Effect When Using: PUF data: False CPS data: False
Can Be Inflation Indexed: False Is Inflation Indexed: False
Value Type: bool
Known Values:
2013: True
2014: True
2015: True
2016: True
2017: True
2018: True
2019: True
Valid Range: min = False and max = True
Out-of-Range Action: error

PT_qbid_ps

Description: QBID begins to decrease when pre-QBID taxable income is above this level.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Value Type: float
Known Values:
for: [single, mjoint, mseparate, headhh, 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]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

PT_qbid_prt

Description: QBID will decrease at this rate for each dollar of taxable income exceeding QBID phaseout start.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
2019: 0.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

Regular: Non-AMT, Non-Pass-Through

II_rt1

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
Value Type: float
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: error

II_brk1

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
Value Type: float
Known Values:
for: [single, mjoint, mseparate, headhh, 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: [9700.0, 19400.0, 9700.0, 13850.0, 19400.0]
2020: [9849.38, 19698.76, 9849.38, 14063.29, 19698.76]
2021: [9921.28, 19842.56, 9921.28, 14165.95, 19842.56]
2022: [10015.53, 20031.06, 10015.53, 14300.53, 20031.06]
2023: [10173.78, 20347.55, 10173.78, 14526.48, 20347.55]
2024: [10370.13, 20740.26, 10370.13, 14806.84, 20740.26]
2025: [10577.53, 21155.07, 10577.53, 15102.98, 21155.07]
2026: [10802.0, 21603.0, 10802.0, 15464.0, 21603.0]
Valid Range: min = 0 and max = II_brk2
Out-of-Range Action: error

II_rt2

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
Value Type: float
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: error

II_brk2

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
Value Type: float
Known Values:
for: [single, mjoint, mseparate, headhh, 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: [39475.0, 78950.0, 39475.0, 52850.0, 78950.0]
2020: [40082.92, 80165.83, 40082.92, 53663.89, 80165.83]
2021: [40375.53, 80751.04, 40375.53, 54055.64, 80751.04]
2022: [40759.1, 81518.17, 40759.1, 54569.17, 81518.17]
2023: [41403.09, 82806.16, 41403.09, 55431.36, 82806.16]
2024: [42202.17, 84404.32, 42202.17, 56501.19, 84404.32]
2025: [43046.21, 86092.41, 43046.21, 57631.21, 86092.41]
2026: [43959.0, 87918.0, 43959.0, 58844.0, 87918.0]
Valid Range: min = II_brk1 and max = II_brk3
Out-of-Range Action: error

II_rt3

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
Value Type: float
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: error

II_brk3

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
Value Type: float
Known Values:
for: [single, mjoint, mseparate, headhh, 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: [84200.0, 168400.0, 84200.0, 84200.0, 168400.0]
2020: [85496.68, 170993.36, 85496.68, 85496.68, 170993.36]
2021: [86120.81, 172241.61, 86120.81, 86120.81, 172241.61]
2022: [86938.96, 173877.91, 86938.96, 86938.96, 173877.91]
2023: [88312.6, 176625.18, 88312.6, 88312.6, 176625.18]
2024: [90017.03, 180034.05, 90017.03, 90017.03, 180034.05]
2025: [91817.37, 183634.73, 91817.37, 91817.37, 183634.73]
2026: [106452.0, 177343.0, 88671.0, 151975.0, 177343.0]
Valid Range: min = II_brk2 and max = II_brk4
Out-of-Range Action: error

II_rt4

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
Value Type: float
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: error

II_brk4

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
Value Type: float
Known Values:
for: [single, mjoint, mseparate, headhh, 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: [160725.0, 321450.0, 160725.0, 160700.0, 321450.0]
2020: [163200.16, 326400.33, 163200.16, 163174.78, 326400.33]
2021: [164391.52, 328783.05, 164391.52, 164365.96, 328783.05]
2022: [165953.24, 331906.49, 165953.24, 165927.44, 331906.49]
2023: [168575.3, 337150.61, 168575.3, 168549.09, 337150.61]
2024: [171828.8, 343657.62, 171828.8, 171802.09, 343657.62]
2025: [175265.38, 350530.77, 175265.38, 175238.13, 350530.77]
2026: [221997.0, 270300.0, 135150.0, 246148.0, 270300.0]
Valid Range: min = II_brk3 and max = II_brk5
Out-of-Range Action: error

II_rt5

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
Value Type: float
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: error

II_brk5

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
Value Type: float
Known Values:
for: [single, mjoint, mseparate, headhh, 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: [204100.0, 408200.0, 204100.0, 204100.0, 408200.0]
2020: [207243.14, 414486.28, 207243.14, 207243.14, 414486.28]
2021: [208756.01, 417512.03, 208756.01, 208756.01, 417512.03]
2022: [210739.19, 421478.39, 210739.19, 210739.19, 421478.39]
2023: [214068.87, 428137.75, 214068.87, 214068.87, 428137.75]
2024: [218200.4, 436400.81, 218200.4, 218200.4, 436400.81]
2025: [222564.41, 445128.83, 222564.41, 222564.41, 445128.83]
2026: [482682.0, 482682.0, 241341.0, 482682.0, 482682.0]
Valid Range: min = II_brk4 and max = II_brk6
Out-of-Range Action: error

II_rt6

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
Value Type: float
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: error

II_brk6

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
Value Type: float
Known Values:
for: [single, mjoint, mseparate, headhh, 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, 600000.0]
2019: [510300.0, 612350.0, 306175.0, 510300.0, 612350.0]
2020: [518158.62, 621780.19, 310890.1, 518158.62, 621780.19]
2021: [521941.18, 626319.19, 313159.6, 521941.18, 626319.19]
2022: [526899.62, 632269.22, 316134.62, 526899.62, 632269.22]
2023: [535224.63, 642259.07, 321129.55, 535224.63, 642259.07]
2024: [545554.47, 654654.67, 327327.35, 545554.47, 654654.67]
2025: [556465.56, 667747.76, 333873.9, 556465.56, 667747.76]
2026: [484651.0, 545233.0, 272616.0, 514942.0, 545233.0]
Valid Range: min = II_brk5 and max = II_brk7
Out-of-Range Action: error

II_rt7

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
Value Type: float
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: error

II_brk7

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
Value Type: float
Known Values:
for: [single, mjoint, mseparate, headhh, 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]
Valid Range: min = II_brk6 and max = 9e+99
Out-of-Range Action: error

II_rt8

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
Value Type: float
Known Values:
2013: 1.0
2014: 1.0
2015: 1.0
2016: 1.0
2017: 1.0
2018: 1.0
2019: 1.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Other Taxes

Net Investment Income Tax

NIIT_thd

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
Value Type: float
Known Values:
for: [single, mjoint, mseparate, headhh, 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]
2018: [200000.0, 250000.0, 125000.0, 200000.0, 250000.0]
2019: [200000.0, 250000.0, 125000.0, 200000.0, 250000.0]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

NIIT_PT_taxed

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
Value Type: bool
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False
2018: False
2019: False
Valid Range: min = False and max = True
Out-of-Range Action: error

NIIT_rt

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
Value Type: float
Known Values:
2013: 0.038
2014: 0.038
2015: 0.038
2016: 0.038
2017: 0.038
2018: 0.038
2019: 0.038
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Refundable Credits

Earned Income Tax Credit

EITC_c

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: float
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]
2019: [529.0, 3526.0, 5828.0, 6557.0]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

EITC_rt

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: float
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]
2019: [0.0765, 0.34, 0.4, 0.45]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

EITC_basic_frac

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: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
2019: 0.0
Valid Range: min = 0.0 and max = 1.0
Out-of-Range Action: error

EITC_prt

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: float
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]
2019: [0.0765, 0.1598, 0.2106, 0.2106]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

EITC_ps

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: float
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]
2019: [8650.0, 19030.0, 19030.0, 19030.0]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

EITC_ps_MarriedJ

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: float
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]
2019: [5800.0, 5790.0, 5790.0, 5790.0]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

EITC_MinEligAge

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: int
Known Values:
2013: 25
2014: 25
2015: 25
2016: 25
2017: 25
2018: 25
2019: 25
Valid Range: min = 0 and max = 125
Out-of-Range Action: error

EITC_MaxEligAge

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: int
Known Values:
2013: 64
2014: 64
2015: 64
2016: 64
2017: 64
2018: 64
2019: 64
Valid Range: min = 0 and max = 125
Out-of-Range Action: error

EITC_InvestIncome_c

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: float
Known Values:
2013: 3300.0
2014: 3350.0
2015: 3400.0
2016: 3400.0
2017: 3450.0
2018: 3500.0
2019: 3600.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

EITC_excess_InvestIncome_rt

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: float
Known Values:
2013: 9e+99
2014: 9e+99
2015: 9e+99
2016: 9e+99
2017: 9e+99
2018: 9e+99
2019: 9e+99
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

EITC_indiv

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: bool
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False
2018: False
2019: False
Valid Range: min = False and max = True
Out-of-Range Action: error

EITC_sep_filers_elig

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: bool
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False
2018: False
2019: False
Valid Range: min = False and max = True
Out-of-Range Action: error

New Refundable Child Tax Credit

CTC_new_c

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: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
2019: 0.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

CTC_new_c_under6_bonus

Description: The maximum amount of the new refundable child tax credit allowed for each child is increased by this amount for qualifying children under 6 years old.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
2019: 0.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

CTC_new_for_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: bool
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False
2018: False
2019: False
Valid Range: min = False and max = True
Out-of-Range Action: error

CTC_new_rt

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: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
2019: 0.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

CTC_new_ps

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: float
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]
2019: [0.0, 0.0, 0.0, 0.0, 0.0]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

CTC_new_prt

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: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
2019: 0.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

CTC_new_refund_limited

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: bool
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False
2018: False
2019: False
Valid Range: min = False and max = True
Out-of-Range Action: error

CTC_new_refund_limit_payroll_rt

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: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
2019: 0.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

CTC_new_refund_limited_all_payroll

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: bool
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False
2018: False
2019: False
Valid Range: min = False and max = True
Out-of-Range Action: error

Personal Refundable Credit

II_credit

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
Value Type: float
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]
2019: [0.0, 0.0, 0.0, 0.0, 0.0]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

II_credit_ps

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
Value Type: float
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]
2019: [0.0, 0.0, 0.0, 0.0, 0.0]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

II_credit_prt

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
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
2019: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

RRC_c

Description: This credit amount is fully refundable and is phased out based on AGI. It is available for each person in the filing unit, except for dependent filers.
Notes: Enacted for 2021 as part of the American Rescue Plan Act
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
2019: 0.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

RRC_ps

Description: The Recovery Rebate Credit amount will be reduced for taxpayers with AGI higher than this threshold level.
Notes: Enacted for 2021 as part of the American Rescue Plan Act
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: False
Value Type: float
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]
2019: [0.0, 0.0, 0.0, 0.0, 0.0]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

RRC_pe

Description: The Recovery Rebate Credit amount will be fully phased out for taxpayers with AGI higher than this threshold level.
Notes: Enacted for 2021 as part of the American Rescue Plan Act
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: False
Value Type: float
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]
2019: [0.0, 0.0, 0.0, 0.0, 0.0]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

RRC_prt

Description: The Recovery Rebate Credit will be phased out at this rate for those with income above the phase out start and below the phase out end.
Notes: Used in 2020 as part of the CARES Act
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
2019: 0.0
Valid Range: min = 0.0 and max = 1.0
Out-of-Range Action: warn

RRC_c_unit

Description: The maximum credit awarded as part of the Recovery Rebate Credit.
Notes: Used in 2020 as part of the CARES Act
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: False
Value Type: float
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]
2019: [0.0, 0.0, 0.0, 0.0, 0.0]
Valid Range: min = 0.0 and max = 9e+99
Out-of-Range Action: warn

RRC_c_kids

Description: The credit awarded for each child in an eligible family as part of the Recovery Rebate Credit.
Notes: Used in 2020 as part of the CARES Act
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
2019: 0.0
Valid Range: min = 0.0 and max = 9e+99
Out-of-Range Action: warn

Refundable Payroll Tax Credit

RPTC_c

Description: This is the maximum amount of the refundable payroll tax credit for each taxpayer/spouse.
Notes: Positive values of RPTC_c and RPTC_rt can be used to emulate a payroll tax exemption, the implied value of which is RPTC_c divided by RPTC_rt.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
2019: 0.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

RPTC_rt

Description: Pre-phaseout credit is minimum of this rate times earnings and the maximum refundable payroll tax credit, where earnings is defined as in FICA and SECA.
Notes: Positive values of RPTC_c and RPTC_rt can be used to emulate a payroll tax exemption, the implied value of which is RPTC_c divided by RPTC_rt.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
2019: 0.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

Surtaxes

Lump-Sum Tax

LST

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
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
2019: 0.0
Valid Range: min = -9e+99 and max = 9e+99
Out-of-Range Action: error

New AGI Surtax

AGI_surtax_trt

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
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
2019: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

AGI_surtax_thd

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
Value Type: float
Known Values:
for: [single, mjoint, mseparate, headhh, 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]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

New Minimum Tax

FST_AGI_trt

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
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
2019: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

FST_AGI_thd_lo

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
Value Type: float
Known Values:
for: [single, mjoint, mseparate, headhh, 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]
2018: [1000000.0, 1000000.0, 500000.0, 1000000.0, 1000000.0]
2019: [1000000.0, 1000000.0, 500000.0, 1000000.0, 1000000.0]
Valid Range: min = 0 and max = FST_AGI_thd_hi
Out-of-Range Action: error

FST_AGI_thd_hi

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
Value Type: float
Known Values:
for: [single, mjoint, mseparate, headhh, 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]
2018: [2000000.0, 2000000.0, 1000000.0, 2000000.0, 2000000.0]
2019: [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: error

Universal Basic Income

UBI Benefits

UBI_u18

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
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
2019: 0.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

UBI_1820

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
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
2019: 0.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

UBI_21

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
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
2019: 0.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

UBI Taxability

UBI_ecrt

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
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
2019: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

Benefits

Benefit Repeal

BEN_ssi_repeal

Description: SSI benefits can be repealed by switching this parameter to true.
Has An Effect When Using: PUF data: False CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Value Type: bool
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False
2018: False
2019: False
Valid Range: min = False and max = True
Out-of-Range Action: error

BEN_housing_repeal

Description: Housing benefits can be repealed by switching this parameter to true.
Has An Effect When Using: PUF data: False CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Value Type: bool
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False
2018: False
2019: False
Valid Range: min = False and max = True
Out-of-Range Action: error

BEN_snap_repeal

Description: SNAP benefits can be repealed by switching this parameter to true.
Has An Effect When Using: PUF data: False CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Value Type: bool
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False
2018: False
2019: False
Valid Range: min = False and max = True
Out-of-Range Action: error

BEN_tanf_repeal

Description: TANF benefits can be repealed by switching this parameter to true.
Has An Effect When Using: PUF data: False CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Value Type: bool
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False
2018: False
2019: False
Valid Range: min = False and max = True
Out-of-Range Action: error

BEN_vet_repeal

Description: Veterans benefits can be repealed by switching this parameter to true.
Has An Effect When Using: PUF data: False CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Value Type: bool
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False
2018: False
2019: False
Valid Range: min = False and max = True
Out-of-Range Action: error

BEN_wic_repeal

Description: WIC benefits can be repealed by switching this parameter to true.
Has An Effect When Using: PUF data: False CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Value Type: bool
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False
2018: False
2019: False
Valid Range: min = False and max = True
Out-of-Range Action: error

BEN_mcare_repeal

Description: Medicare benefits can be repealed by switching this parameter to true.
Has An Effect When Using: PUF data: False CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Value Type: bool
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False
2018: False
2019: False
Valid Range: min = False and max = True
Out-of-Range Action: error

BEN_mcaid_repeal

Description: Medicaid benefits can be repealed by switching this parameter to true.
Has An Effect When Using: PUF data: False CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Value Type: bool
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False
2018: False
2019: False
Valid Range: min = False and max = True
Out-of-Range Action: error

BEN_oasdi_repeal

Description: Social Security benefits (e02400) can be repealed by switching this parameter to true.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Value Type: bool
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False
2018: False
2019: False
Valid Range: min = False and max = True
Out-of-Range Action: error

BEN_ui_repeal

Description: Unemployment insurance benefits (e02300) can be repealed by switching this parameter to true.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Value Type: bool
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False
2018: False
2019: False
Valid Range: min = False and max = True
Out-of-Range Action: error

BEN_other_repeal

Description: Other benefits can be repealed by switching this parameter to true.
Has An Effect When Using: PUF data: False CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Value Type: bool
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False
2018: False
2019: False
Valid Range: min = False and max = True
Out-of-Range Action: error

Other Parameters (not in Tax-Brain webapp)

II_em_ps

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: float
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]
2019: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

STD_Dep

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: float
Known Values:
2013: 1000.0
2014: 1000.0
2015: 1050.0
2016: 1050.0
2017: 1050.0
2018: 1050.0
2019: 1100.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

STD_allow_charity_ded_nonitemizers

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 as well as a max on the dollar amount for total charitable deductions for those taking the standard deduction.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Value Type: bool
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False
2018: False
2019: False
Valid Range: min = False and max = True
Out-of-Range Action: error

STD_charity_ded_nonitemizers_max

Description: Puts a ceiling on the dollar of amount of charitable contributions deductions for taxpayers who take the standard deduction.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
2019: 0.0
Valid Range: min = 0.0 and max = 9e+99
Out-of-Range Action: error

UI_em

Description: The amount of Unemployment Insurance benefits excluded from taxable income.
Notes: Enacted retroactively for 2020 by the American Rescue Plan Act of 2021
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: False
Value Type: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
2019: 0.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

UI_thd

Description: Unemployment Insurance exemption is eliminated when AGI minus Unemployment Insurance goes beyond this threshold.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: False
Value Type: float
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]
2019: [0.0, 0.0, 0.0, 0.0, 0.0]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

AMT_child_em

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: float
Known Values:
2013: 7150.0
2014: 7250.0
2015: 7400.0
2016: 7400.0
2017: 7500.0
2018: 7600.0
2019: 0.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

AMT_child_em_c_age

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: int
Known Values:
2013: 18
2014: 18
2015: 18
2016: 18
2017: 18
2018: 18
2019: 18
Valid Range: min = 0 and max = 30
Out-of-Range Action: error

AMT_em_pe

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: float
Known Values:
2013: 238550.0
2014: 242450.0
2015: 246250.0
2016: 247450.0
2017: 249450.0
2018: 718800.0
2019: 733700.0
2020: 744998.98
2021: 750437.47
2022: 757566.63
2023: 769536.18
2024: 784388.23
2025: 800075.99
2026: 288949.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

LLC_Expense_c

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: float
Known Values:
2013: 10000.0
2014: 10000.0
2015: 10000.0
2016: 10000.0
2017: 10000.0
2018: 10000.0
2019: 10000.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

ETC_pe_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: float
Known Values:
2013: 63.0
2014: 64.0
2015: 65.0
2016: 65.0
2017: 66.0
2018: 67.0
2019: 68.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

ETC_pe_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: float
Known Values:
2013: 127.0
2014: 128.0
2015: 130.0
2016: 131.0
2017: 132.0
2018: 134.0
2019: 136.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

CR_Charity_rt

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: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
2019: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error

CR_Charity_f

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: float
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]
2019: [0.0, 0.0, 0.0, 0.0, 0.0]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: error

CR_Charity_frt

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: float
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
2019: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: error