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Presidential candidate proposals #12

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Original file line number Diff line number Diff line change
Expand Up @@ -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.
Expand Down
27 changes: 27 additions & 0 deletions psl_examples/taxcalc/Obama2015.json
Original file line number Diff line number Diff line change
@@ -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
32 changes: 32 additions & 0 deletions psl_examples/taxcalc/Romney2012.json
Original file line number Diff line number Diff line change
@@ -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