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Add additional haircuts for deductions and credits #1247

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Mar 16, 2017
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Add additional haircuts for deductions and credits #1247

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5650dbc
Add haircuts for credits and other deductions
andersonfrailey Mar 15, 2017
39fd26f
Docstring update
andersonfrailey Mar 15, 2017
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224 changes: 224 additions & 0 deletions taxcalc/current_law_policy.json
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Original file line number Diff line number Diff line change
Expand Up @@ -243,6 +243,86 @@
"value": [0.0]
},

"_ALD_EducatorExpenses_hc": {
"long_name": "Deduction for educator expenses",
"description": "If greater than zero, this decimal fraction reduces the portion of educator expenses that can be deducted from AGI",
"section_1": "Above the line deduction",
"section_2": "Misc. adjustment haircuts",
"irs_ref": "",
"notes": "The final adjustment amount would be (1 - Haircut) * Educator Expenses",
"start_year": 2013,
"col_var": "",
"row_var": "FLPDYR",
"row_label": ["2013"],
"cpi_inflated": false,
"col_label": "",
"value": [0.0]
},

"_ALD_HSADeduction_hc": {
"long_name": "Deduction for HSA deduction",
"description": "If greater than zero, this decimal fraction reduces the portion of a taxpayer's HSA deduction that can be deducted from AGI",
"section_1": "Above the line deduction",
"section_2": "Misc. adjustment haircuts",
"irs_ref": "",
"notes": "The final adjustment amount would be (1 - Haircut) * HSA Deduction",
"start_year": 2013,
"col_var": "",
"row_var": "FLPDYR",
"row_label": ["2013"],
"cpi_inflated": false,
"col_label": "",
"value": [0.0]
},

"_ALD_IRAContributions_hc": {
"long_name": "Deduction for IRA contributions",
"description": "If greater than zero, this decimal fraction reduces the portion of IRA contributions that can be deducted from AGI",
"section_1": "Above the line deduction",
"section_2": "Misc. adjustment haircuts",
"irs_ref": "",
"notes": "The final adjustment amount would be (1 - Haircut) * IRA Contribution",
"start_year": 2013,
"col_var": "",
"row_var": "FLPDYR",
"row_label": ["2013"],
"cpi_inflated": false,
"col_label": "",
"value": [0.0]
},

"_ALD_DomesticProduction_hc": {
"long_name": "Deduction for domestic production activity",
"description": "If greater than zero, this decimal fraction reduces the portion of domestic production activity that can be deducted from AGI",
"section_1": "Above the line deduction",
"section_2": "Misc. adjustment haircuts",
"irs_ref": "",
"notes": "The final adjustment amount would be (1 - Haircut) * Domestic Production Activity",
"start_year": 2013,
"col_var": "",
"row_var": "FLPDYR",
"row_label": ["2013"],
"cpi_inflated": false,
"col_label": "",
"value": [0.0]
},

"_ALD_Tuition_hc": {
"long_name": "Deduction for tuition and fees",
"description": "If greater than zero, this decimal fraction reduces the portion of tuition and fees that can be deducted from AGI",
"section_1": "Above the line deduction",
"section_2": "Misc. adjustment haircuts",
"irs_ref": "",
"notes": "The final adjustment amount would be (1 - Haircut) * Tuition and Fees",
"start_year": 2013,
"col_var": "",
"row_var": "FLPDYR",
"row_label": ["2013"],
"cpi_inflated": false,
"col_label": "",
"value": [0.0]
},

"_ALD_InvInc_ec_rt": {
"long_name": "Investment income exclusion rate",
"description": "Decimal fraction of investment income base that can be excluded from AGI.",
Expand Down Expand Up @@ -2817,5 +2897,149 @@
"cpi_inflated": false,
"col_label": "",
"value": [0.0]
},

"_CR_RetirementSavings_hc": {
"long_name": "Credit for retirement savings",
"description": "If greater than zero, this decimal fraction reduces the portion of the retirement savings credit that can be claimed",
"section_1": "Nonrefundable credits",
"section_2": "Misc. credit limits",
"irs_ref": "",
"notes": "Credit claimed will be (1. - Haircut) * Retirement Savings Credit",
"start_year": 2013,
"col_var": "",
"row_var": "",
"row_label": ["2013"],
"cpi_inflated": false,
"col_label": "",
"value": [0.0]
},

"_CR_ForeignTax_hc": {
"long_name": "Credit for foreign tax",
"description": "If greater than zero, this decimal fraction reduces the portion of the foreign tax credit that can be claimed",
"section_1": "Nonrefundable credits",
"section_2": "Misc. credit limits",
"irs_ref": "",
"notes": "Credit claimed will be (1. - Haircut) * Foreign Tax Credit",
"start_year": 2013,
"col_var": "",
"row_var": "",
"row_label": ["2013"],
"cpi_inflated": false,
"col_label": "",
"value": [0.0]
},

"_CR_ResidentialEnergy_hc": {
"long_name": "Credit for residential energy",
"description": "If greater than zero, this decimal fraction reduces the portion of the residential energy credit that can be claimed",
"section_1": "Nonrefundable credits",
"section_2": "Misc. credit limits",
"irs_ref": "",
"notes": "Credit claimed will be (1. - Haircut) * Residential Energy Credit",
"start_year": 2013,
"col_var": "",
"row_var": "",
"row_label": ["2013"],
"cpi_inflated": false,
"col_label": "",
"value": [0.0]
},

"_CR_GeneralBusiness_hc": {
"long_name": "Credit for general business",
"description": "If greater than zero, this decimal fraction reduces the portion of the general business credit that can be claimed",
"section_1": "Nonrefundable credits",
"section_2": "Misc. credit limits",
"irs_ref": "",
"notes": "Credit claimed will be (1. - Haircut) * General Business Credit",
"start_year": 2013,
"col_var": "",
"row_var": "",
"row_label": ["2013"],
"cpi_inflated": false,
"col_label": "",
"value": [0.0]
},

"_CR_MinimumTax_hc": {
"long_name": "Credit for previous year minimum tax credit",
"description": "If greater than zero, this decimal fraction reduces the portion of the previous year minimum tax credit that can be claimed",
"section_1": "Nonrefundable credits",
"section_2": "Misc. credit limits",
"irs_ref": "",
"notes": "Credit claimed will be (1. - Haircut) * Previous Year Minimum Tax Credit",
"start_year": 2013,
"col_var": "",
"row_var": "",
"row_label": ["2013"],
"cpi_inflated": false,
"col_label": "",
"value": [0.0]
},

"_CR_AmOppRefundable_hc": {
"long_name": "Refundable portion of the American Opportunity Credit",
"description": "If greater than zero, this decimal fraction reduces the portion of the refundable American Opportunity credit that can be claimed",
"section_1": "Nonrefundable credits",
"section_2": "Misc. credit limits",
"irs_ref": "",
"notes": "Credit claimed will be (1. - Haircut) * Refundable Portion of the American Opportunity Credit",
"start_year": 2013,
"col_var": "",
"row_var": "",
"row_label": ["2013"],
"cpi_inflated": false,
"col_label": "",
"value": [0.0]
},

"_CR_AmOppNonRefundable_hc": {
"long_name": "Nonrefundable portion of the American Opportunity Credit",
"description": "If greater than zero, this decimal fraction reduces the portion of the nonrefundable American Opportunity credit that can be claimed",
"section_1": "Nonrefundable credits",
"section_2": "Misc. credit limits",
"irs_ref": "",
"notes": "Credit claimed will be (1. - Haircut) * NonRefundable Portion of the American Opportunity Credit",
"start_year": 2013,
"col_var": "",
"row_var": "",
"row_label": ["2013"],
"cpi_inflated": false,
"col_label": "",
"value": [0.0]
},

"_CR_SchR_hc": {
"long_name": "Schedule R Credit",
"description": "If greater than zero, this decimal fraction reduces the portion of Schedule R credit that can be claimed",
"section_1": "Nonrefundable credits",
"section_2": "Misc. credit limits",
"irs_ref": "",
"notes": "Credit claimed will be (1. - Haircut) * Schedule R Credit",
"start_year": 2013,
"col_var": "",
"row_var": "",
"row_label": ["2013"],
"cpi_inflated": false,
"col_label": "",
"value": [0.0]
},

"_CR_OtherCredits_hc": {
"long_name": "Other Credits",
"description": "If greater than zero, this decimal fraction reduces the portion of other credit that can be claimed",
"section_1": "Nonrefundable credits",
"section_2": "Misc. credit limits",
"irs_ref": "",
"notes": "Credit claimed will be (1. - Haircut) * Other Credits",
"start_year": 2013,
"col_var": "",
"row_var": "",
"row_label": ["2013"],
"cpi_inflated": false,
"col_label": "",
"value": [0.0]
}
}
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