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ARPA.json
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ARPA.json
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// Title: American Rescue Plan Act
// Reform_File_Author:
// Reform_Reference: https://www.congress.gov/117/bills/hr1319/BILLS-117hr1319enr.pdf
// Reform_Baseline: policy_current_law.json
// Reform_Description:
// - Recovery Rebate Credit (1)
// - Exclusion for UI benefits from taxable income (2)
// - Expansion of child tax credit (3)
// - Expansion of EITC (4)
// - Expansion of child and dependent care credit (5)
// - Extension of noncorporate business loss limitation (6)
// Reform_Parameter_Map:
// - 1: RRC_*
// - 2: UI_*
// - 3: CTC_*
// - 4: EITC_*
// - 5: CDCC_*
// - 6: ALD_BusinessLosses_c
{
"RRC_c": {"2021": 1400,
"2022": 0},
"RRC_ps": {"2021": [75000, 150000, 75000, 112500, 150000],
"2022": [0, 0, 0, 0, 0]},
"RRC_pe": {"2021": [80000, 160000, 80000, 120000, 160000],
"2022": [0, 0, 0, 0, 0]},
"UI_em": {"2020": 10200,
"2021": 0},
"UI_thd": {"2020": [150000, 150000, 150000, 150000, 150000],
"2021": [0, 0, 0, 0, 0]},
"CTC_refundable": {"2021": true,
"2022": false},
"CTC_include17": {"2021": true,
"2022": false},
"CTC_new_c": {"2021": 1000,
"2022": 0},
"CTC_new_c_under6_bonus": {"2021": 600,
"2022": 0},
"CTC_new_for_all": {"2021": true,
"2022": false},
"CTC_new_ps": {"2021": [75000, 150000, 75000, 112500, 150000],
"2022": [0, 0, 0, 0, 0]},
"CTC_new_prt": {"2021": 0.05,
"2022": 0},
"EITC_c": {"2021": [1502.46, 3606.44, 5960.95, 6706.58],
"2022": [546.21, 3640.7, 6017.58, 6770.29]},
"EITC_rt": {"2021": [0.153, 0.34, 0.4, 0.45],
"2022": [0.0765, 0.34, 0.4, 0.45]},
"EITC_ps": {"2021": [11610, 19464.12, 19464.12, 19464.12],
"2022": [8931.38, 19649.03, 19649.03, 19649.03]},
"EITC_MinEligAge": {"2021": 19,
"2022": 25},
"EITC_MaxEligAge": {"2021": 125,
"2022": 64},
"EITC_InvestIncome_c": {"2021": 10000},
"EITC_sep_filers_elig": {"2021": true},
"CDCC_c": {"2021": 8000,
"2022": 3000},
"CDCC_ps": {"2021": 125000,
"2022": 15000},
"CDCC_ps2": {"2021": 400000,
"2022": 9e+99},
"CDCC_crt": {"2021": 50.0,
"2022": 35.0},
"CDCC_refundable": {"2021": true,
"2022": false},
"ALD_BusinessLosses_c": {"2026": [283535.22, 567070.42, 283535.22, 283535.22, 567070.42],
"2027": [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]}
}
// Provisions not modeled
// - Federal student loan debt forgiven excluded from AGI for 2021-2025
// - Temporary credits for sick leave and family leave for self-employed filers
// - Business and employer provisions
// - Health insurance premium credit changes