diff --git a/psl_examples/taxcalc/archive/Clinton2016.json b/psl_examples/taxcalc/Clinton2016.json similarity index 96% rename from psl_examples/taxcalc/archive/Clinton2016.json rename to psl_examples/taxcalc/Clinton2016.json index 922b89a..a8b72bc 100644 --- a/psl_examples/taxcalc/archive/Clinton2016.json +++ b/psl_examples/taxcalc/Clinton2016.json @@ -22,8 +22,8 @@ "2017": [true, true, true, true, true, true, false] }, "ID_BenefitCap_rt": {"2017": 0.28}, - "CTC_c_under5_bonus": {"2017": 1000}, - "ACTC_rt_bonus_under5family": {"2017": 0.3}, + "CTC_c_under6_bonus": {"2017": 1000}, + "ACTC_rt_bonus_under6family": {"2017": 0.3}, "NIIT_PT_taxed": {"2017": true} } // Note: Due to lack of detail, data, or modeling capability, many provisions cannot be scored. diff --git a/psl_examples/taxcalc/Obama2015.json b/psl_examples/taxcalc/Obama2015.json new file mode 100644 index 0000000..aa29559 --- /dev/null +++ b/psl_examples/taxcalc/Obama2015.json @@ -0,0 +1,27 @@ +// Title: Obama 2015 State of the Union Tax Proposals +// Reform_File_Author: Jason DeBacker and John P. Ryan +// Reform_Reference: https://obamawhitehouse.archives.gov/the-press-office/2015/01/17/fact-sheet-simpler-fairer-tax-code-responsibly-invests-middle-class-fami +// Reform_Baseline: 2017_law.json +// Reform_Description: +// - Increase Capital Gains Tax Rate to 28 Percent for higher income households +// - $500 tax credit for two earner families +// - Increase Child and Dependent Care Tax Credit from $1,050 to $3,000, and increases the maximum income from $43,000 to $120,000 +// - Increase the EITC from $503 to $1,000 for taxpayers without children + + +{ + "CG_rt3": {"2016": 0.28}, + "CG_rt4": {"2016": 0.28}, + "CDCC_c": {"2016": 3000}, + "CDCC_ps": {"2016": 20000}, + "CDCC_crt": {"2016": 1.0}, + "EITC_c": {"2016": [1000.0, 3373.0, 5572.0, 6269.0]} +} + +// Provisions not modeled +// - End “Stepped-Up Basis” +// - Cap of $3.4 million for retirement plans and IRAs +// - Eliminate 529 plans - tax exempt savings for education +// - Bank tax - .07 percent tax on liabilities of firms with $50 billion in assets +// - 28 percent corporate income tax with minimum tax on foreign earned profits +// - Exempts Pay-As-You-Earn Student Loan Forgiveness from income taxation \ No newline at end of file diff --git a/psl_examples/taxcalc/Romney2012.json b/psl_examples/taxcalc/Romney2012.json new file mode 100644 index 0000000..e674fff --- /dev/null +++ b/psl_examples/taxcalc/Romney2012.json @@ -0,0 +1,32 @@ +// Title: Romney 2012 Campaign Tax Proposals +// Reform_File_Author: Jason DeBacker and John P. Ryan +// Reform_Reference: https://taxfoundation.org/simulating-economic-effects-romneys-tax-plan/ +// Reform_Baseline: 2017_law.json +// Reform_Description: +// - 20 percent reduction in all personal marginal income tax rates +// - Eliminate Capital Gains Tax for low and middle income earners +// - Eliminate the Alternative Minimum Tax + +{ + "II_rt1": {"2013": 0.08}, + "II_rt2": {"2013": 0.12}, + "II_rt3": {"2013": 0.20}, + "II_rt4": {"2013": 0.224}, + "II_rt5": {"2013": 0.264}, + "II_rt6": {"2013": 0.28}, + "II_rt7": {"2013": 0.3168}, + "PT_rt1": {"2013": 0.08}, + "PT_rt2": {"2013": 0.12}, + "PT_rt3": {"2013": 0.20}, + "PT_rt4": {"2013": 0.224}, + "PT_rt5": {"2013": 0.264}, + "PT_rt6": {"2013": 0.28}, + "PT_rt7": {"2013": 0.3168}, + "CG_rt1": {"2013": 0.0}, + "CG_rt2": {"2013": 0.0}, + "AMT_em_ps": {"2013": [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]} +} + +// Provisions not modeled +// - Reduce Corporate Income Tax from 35 percent to 25 percent +// - Eliminate the federal Estate Tax \ No newline at end of file