US parameters¶
This page shows a list of available parameters for reforms for the US model.
We exclude from this list:
Abolition parameters, which mirror each household property and allow the user to set the value of the property to zero (these take the format
gov.abolitions.variable_name) because these roughly triple the size of this list and are repetitive.
calibration.gov.cbo.snap¶
Label: Total SNAP outlays
Total SNAP benefits.
Type: int
Current value: 93499000000
calibration.gov.cbo.ssi¶
Label: SSI outlays
SSI total outlays.
Type: int
Current value: 64000000000
calibration.gov.cbo.unemployment_compensation¶
Label: Unemployment compensation outlays
Unemployment compensation total outlays.
Type: int
Current value: 37801000000
calibration.gov.cbo.income_by_source.adjusted_gross_income¶
Label: Total AGI
Type: int
Current value: 17326481000000
calibration.gov.cbo.income_by_source.employment_income¶
Label: Total employment income
Type: int
Current value: 11422200000000
calibration.gov.cbo.payroll_taxes¶
Label: Payroll tax revenues
Historical total federal revenues from payroll taxes (2017-2022)
Type: int
Current value: 1737193000000
calibration.gov.cbo.income_tax¶
Label: Income tax revenue
Individual income tax revenue projections (excludes the Premium Tax Credit).
Type: int
Current value: 2550000000000
calibration.gov.irs.soi.rental_income¶
Label: SOI rental income
Total rental/royalty net income.
Type: float
Current value: 53884109207.42199
calibration.gov.irs.soi.returns_by_filing_status.SINGLE¶
Label: Single
Type: float
Current value: 84359456.52088538
calibration.gov.irs.soi.returns_by_filing_status.JOINT¶
Label: Joint (includes widow(er)s)
Type: float
Current value: 56204914.57638226
calibration.gov.irs.soi.returns_by_filing_status.HEAD_OF_HOUSEHOLD¶
Label: Head of household
Type: float
Current value: 22006397.47974301
calibration.gov.irs.soi.returns_by_filing_status.SEPARATE¶
Label: Married filing separately
Type: float
Current value: 4054069.106143078
calibration.gov.irs.soi.partnership_s_corp_income¶
Label: SOI partnership and S-corp income
Total partnership and S-corp income.
Type: float
Current value: 1145256886035.313
calibration.gov.irs.soi.long_term_capital_gains¶
Label: SOI long-term capital gains
Total long-term capital gains.
Type: float
Current value: 1411800425608.3333
calibration.gov.irs.soi.employment_income¶
Label: SOI employment income
Total employment income.
Type: float
Current value: 11422140424132.184
calibration.gov.irs.soi.self_employment_income¶
Label: SOI self-employment income
Total self-employment income.
Type: float
Current value: 681645787516.9231
calibration.gov.irs.soi.farm_income¶
Label: SOI farm income
Total farm income.
Type: float
Current value: -30622507943.26761
calibration.gov.irs.soi.unemployment_compensation¶
Label: SOI unemployment compensation
Total unemployment compensation.
Type: float
Current value: 311019579405.3662
calibration.gov.irs.soi.farm_rent_income¶
Label: SOI farm rental income
Total farm rental income.
Type: float
Current value: 7161930234.715397
calibration.gov.irs.soi.tax_exempt_pension_income¶
Label: SOI tax-exempt pension income
Total tax-exempt pension income.
Type: float
Current value: 810688304997.5155
calibration.gov.irs.soi.non_qualified_dividend_income¶
Label: SOI non-qualified dividend income
Total non-qualified dividend income.
Type: float
Current value: 96664769126.82927
calibration.gov.irs.soi.qualified_dividend_income¶
Label: SOI qualified dividend income
Total qualified dividend income.
Type: float
Current value: 371959126439.02435
calibration.gov.irs.soi.short_term_capital_gains¶
Label: SOI short-term capital gains
Total short-term capital gains. Taken from the IRS PUF in the absence of a SOI target.
Type: float
Current value: -80009944064.63641
calibration.gov.irs.soi.taxable_interest_income¶
Label: SOI taxable interest income
Total taxable interest income.
Type: float
Current value: 171032662482.98755
calibration.gov.irs.soi.alimony_income¶
Label: SOI short-term capital gains
Total alimony income.
Type: float
Current value: 9965167847.280357
calibration.gov.irs.soi.taxable_pension_income¶
Label: SOI taxable pension income
Total taxable pension income.
Type: float
Current value: 1156066637126.708
calibration.gov.irs.soi.tax_exempt_interest_income¶
Label: SOI tax-exempt interest income
Total tax-exempt interest income.
Type: float
Current value: 79824610063.07053
calibration.gov.treasury.tax_expenditures.eitc¶
Label: EITC outlays
EITC estimated outlays by the Treasury Department.
Type: int
Current value: 68650000000
simulation.va.branch_to_determine_if_refundable_eitc¶
Label: Branch to determine Virginia refundability
PolicyEngine branches to determine whether filers claim the refundable over non-refundable Virginia EITC, as they can choose depending on which minimizes tax liability.
Type: bool
Current value: False
simulation.marginal_tax_rate_adults¶
Label: Number of adults to simulate a marginal tax rate for
Number of adults to simulate a marginal tax rate for, in each household.
Type: int
Current value: 2
simulation.branch_to_determine_itemization¶
Label: Branch to determine itemization
PolicyEngine branches to determine itemization if this is true; otherwise it compares the standard against itemized deductions.
Type: bool
Current value: False
simulation.reported_state_income_tax¶
Label: Use reported State income tax
Whether to take State income tax liabilities as reported.
Type: bool
Current value: False
simulation.de.branch_to_determine_if_refundable_eitc¶
Label: Branch to determine delaware refundability
PolicyEngine branches to determine whether filers claim the refundable over non-refundable Delaware EITC, as they can choose depending on which minimizes tax liability.
Type: bool
Current value: False
gov.territories.pr.tax.income.credits.low_income.amount.base¶
Label: Puerto Rico low income tax credit amount
Puerto Rico provides the following low income tax credit amount.
Type: int
Current value: 400
gov.territories.pr.tax.income.credits.low_income.age_threshold¶
Label: Puerto Rico low income tax credit age threshold
Puerto Rico limits the low income tax credit to filers at or above this age threshold.
Type: int
Current value: 65
gov.ed.pell_grant.amount.max¶
Label: Maximum value of the Pell Grant
The Department of Education limits Pell Grants to this amount.
Type: int
Current value: 7395
gov.ed.pell_grant.amount.min¶
Label: Minimum value of the Pell Grant
The Department of Education does not provide Pell Grants if the calculated amount is less than this value.
Type: int
Current value: 740
gov.ed.pell_grant.months_in_school_year¶
Label: Months in school year
The Department of Education defines a full school year as this number of months.
Type: int
Current value: 9
gov.ed.pell_grant.efc.simplified.applies¶
Label: Pell Grant EFC simplified formula applies
The simplified pell grant efc formula is applied if this is true.
Type: bool
Current value: False
gov.ed.pell_grant.efc.simplified.income_limit¶
Label: Simplified formula max income
The Department of Education uses the simplified formula if the head and spouse income are below this amount.
Type: int
Current value: 50000
gov.ed.pell_grant.efc.automatic_zero¶
Label: Max income for an automatic 0 EFC
The Department of Education sets the Expected Family Contribution to zero if a family has income below this value.
Type: int
Current value: 29000
gov.ed.pell_grant.head.negative_rate¶
Label: Percent of income for negative head available income
The Department of Education defines the percent of negative available income that counts towards contibution as this value.
Type: float
Current value: 0.22
gov.ed.pell_grant.head.min_contribution¶
Label: Minimum head contribution
The Department of Education defines the minimum contribution as this value.
Type: int
Current value: -1500
gov.ed.pell_grant.sai.limits.max_sai¶
Label: Pell Grant maximum SAI
The Department of Eduction caps the Pell Grant student aid index at this amount.
Type: int
Current value: 999999
gov.ed.pell_grant.sai.limits.min_sai¶
Label: Pell Grant minimum SAI
The Department of Education floors the Pell Grant student aid index at this amount.
Type: int
Current value: -1500
gov.ed.pell_grant.dependent.asset_assessment_rate¶
Label: EFC dependent asset assessment rate
The Department of Education counts this share of a dependent student’s assets towards the expected family contribution.
Type: float
Current value: 0.2
gov.ed.pell_grant.dependent.income_assessment_rate¶
Label: Pell Grant EFC dependent income assessment rate
The Education Department counts this percent of a dependent student’s income towards the Pell Grant expected family contribution.
Type: float
Current value: 0.5
gov.ed.pell_grant.dependent.ipa¶
Label: Income protection allowance
The Department of Education disregards this amount of income when computing the expected family contribution.
Type: int
Current value: 7040
gov.aca.slspc.last_same_child_age¶
Label: ACA last same-SLSPC child age
Highest age for which ACA SLSPC amount is the same as for newborns.
Type: int
Current value: 14
gov.aca.slspc.max_child_age¶
Label: ACA maximum SLSPC child age
Maximum age for ACA SLSPC amounts.
Type: int
Current value: 20
gov.aca.slspc.max_adult_age¶
Label: ACA maximum SLSPC adult age
Maximum age for ACA SLSPC amounts.
Type: int
Current value: 64
gov.aca.max_child_count¶
Label: ACA maximum child count
Maximum number of children who pay an age-based ACA plan premium.
Type: int
Current value: 3
gov.simulation.labor_supply_responses.bounds.effective_wage_rate_change¶
Label: Effective wage rate change LSR bound
Effective wage rate changes larger than this will be capped at this value.
Type: int
Current value: 1
gov.simulation.labor_supply_responses.bounds.income_change¶
Label: Income change LSR bound
Net income changes larger than this will be capped at this value.
Type: int
Current value: 1
gov.simulation.labor_supply_responses.elasticities.substitution.all¶
Label: substitution elasticity of labor supply
Percent change (of the change in the effective marginal wage) in labor supply given a 1% change in the effective marginal wage. This parameter overrides all other substitution elasticities if provided.
Type: int
Current value: 0
gov.simulation.labor_supply_responses.elasticities.substitution.by_position_and_decile.primary.1¶
Label: primary adult, 1st decile substitution elasticity
Type: int
Current value: 0
gov.simulation.labor_supply_responses.elasticities.substitution.by_position_and_decile.primary.2¶
Label: primary adult, 2nd decile substitution elasticity
Type: int
Current value: 0
gov.simulation.labor_supply_responses.elasticities.substitution.by_position_and_decile.primary.3¶
Label: primary adult, 3rd decile substitution elasticity
Type: int
Current value: 0
gov.simulation.labor_supply_responses.elasticities.substitution.by_position_and_decile.primary.4¶
Label: primary adult, 4th decile substitution elasticity
Type: int
Current value: 0
gov.simulation.labor_supply_responses.elasticities.substitution.by_position_and_decile.primary.5¶
Label: primary adult, 5th decile substitution elasticity
Type: int
Current value: 0
gov.simulation.labor_supply_responses.elasticities.substitution.by_position_and_decile.primary.6¶
Label: primary adult, 6th decile substitution elasticity
Type: int
Current value: 0
gov.simulation.labor_supply_responses.elasticities.substitution.by_position_and_decile.primary.7¶
Label: primary adult, 7th decile substitution elasticity
Type: int
Current value: 0
gov.simulation.labor_supply_responses.elasticities.substitution.by_position_and_decile.primary.8¶
Label: primary adult, 8th decile substitution elasticity
Type: int
Current value: 0
gov.simulation.labor_supply_responses.elasticities.substitution.by_position_and_decile.primary.9¶
Label: primary adult, 9th decile substitution elasticity
Type: int
Current value: 0
gov.simulation.labor_supply_responses.elasticities.substitution.by_position_and_decile.primary.10¶
Label: primary adult, 10th decile substitution elasticity
Type: int
Current value: 0
gov.simulation.labor_supply_responses.elasticities.substitution.by_position_and_decile.secondary¶
Label: secondary adult, all deciles substitution elasticity
Type: int
Current value: 0
gov.simulation.labor_supply_responses.elasticities.income¶
Label: income elasticity of labor supply
Percent change (of the change in disposable income) in labor supply given a 1% change in disposable income.
Type: int
Current value: 0
gov.simulation.capital_gains_responses.elasticity¶
Label: capital gains elasticity
Elasticity of capital gains with respect to the capital gains marginal tax rate.
Type: int
Current value: 0
gov.simulation.reported_broadband_subsidy¶
Label: Use reported broadband subsidies
Broadband subsidies are taken as reported in the CPS ASEC.
Type: bool
Current value: True
gov.simulation.reported_snap¶
Label: Use reported SNAP benefits
SNAP benefits are taken as reported in the CPS ASEC.
Type: bool
Current value: False
gov.contrib.biden.budget_2025.medicare.rate¶
Label: President Biden additional Medicare tax rate
President Biden proposed this additional Medicare tax rate.
Type: int
Current value: 0
gov.contrib.biden.budget_2025.medicare.threshold¶
Label: President Biden additional Medicare tax rate threshold
President Biden proposed an additional Medicare tax rate for filers with adjusted gross income above this threshold.
Type: float
Current value: 411004.94825739285
gov.contrib.biden.budget_2025.capital_gains.active¶
Label: Capital income over threshold taxed as ordinary income
The proposal of President Biden to tax capital income as ordinary is active if this is true.
Type: bool
Current value: False
gov.contrib.biden.budget_2025.net_investment_income.rate¶
Label: President Biden additional NIIT rate
President Biden proposed this additional net investment income tax rate.
Type: int
Current value: 0
gov.contrib.biden.budget_2025.net_investment_income.threshold¶
Label: President Biden additional NIIT rate threshold
President Biden proposed an additional net investment income tax rate for filers with adjusted gross income above this threshold.
Type: float
Current value: 411004.94825739285
gov.contrib.harris.rent_relief_act.rent_relief_credit.subsidized_rent_rate¶
Label: Rent Relief Credit subsidized rent rate
Kamala Harris proposed to provide a rent relief credit of this share of after-subsidy rent to residents of government-subsidized housing.
Type: float
Current value: 0.083
gov.contrib.harris.rent_relief_act.rent_relief_credit.high_income_area_threshold_increase¶
Label: Rent Relief Credit high income area threshold increase
Kamala Harris proposed raising the Rent Relief Act thresholds by this amounts for residents of areas where HUD uses the small area fair market rent for the Housing Choice Voucher Program.
Type: int
Current value: 25000
gov.contrib.harris.rent_relief_act.rent_relief_credit.in_effect¶
Label: Rent Relief Tax Credit in effect
The Rent Relief Tax Credit proposed by Kamala Harris applies if this is true.
Type: bool
Current value: False
gov.contrib.harris.capital_gains.in_effect¶
Label: Harris capital gains tax reform in effect
Vice President Kamala Harris has proposed to add a top capital gains tax bracket, which comes into effect if this is true.
Type: bool
Current value: False
gov.contrib.harris.lift.middle_class_tax_credit.age_threshold¶
Label: Middle Class Tax Credit age threshold
The Middle Class Tax Credit is limited to filers below this age threshold.
Type: int
Current value: 18
gov.contrib.harris.lift.middle_class_tax_credit.in_effect¶
Label: Middle Class Tax Credit in effect
The Middle Class Tax Credit applies if this is true.
Type: bool
Current value: False
gov.contrib.harris.lift.middle_class_tax_credit.joint_multiplier¶
Label: Middle Class Tax Credit joint multiplier
The amount of the Middle Class Tax Credit is multiplied by this factor for joint filers.
Type: int
Current value: 2
gov.contrib.harris.lift.middle_class_tax_credit.cap¶
Label: Middle Class Tax Credit cap
The Middle Class Tax Credit is capped at the following amount.
Type: int
Current value: 3700
gov.contrib.cbo.payroll.secondary_earnings_threshold¶
Label: Social Security payroll tax secondary earnings threshold
The US levies payroll taxes on earnings greater than this amount, in addition to earnings below the maximum taxable amount under current law.
Type: float
Current value: inf
gov.contrib.ubi_center.basic_income.amount.tax_unit.fpg_percent¶
Label: Basic income as a percent of tax unit’s poverty line
A basic income is provided to tax units at this percentage of the federal poverty guideline
Type: int
Current value: 0
gov.contrib.ubi_center.basic_income.amount.person.by_age[0].amount¶
Label: Young child basic income
Unconditional payment to young children.
Type: int
Current value: 0
gov.contrib.ubi_center.basic_income.amount.person.by_age[1].amount¶
Label: Older child basic income
Unconditional payment to older children.
Type: int
Current value: 0
gov.contrib.ubi_center.basic_income.amount.person.by_age[1].threshold¶
Label: Older child basic income age
Type: int
Current value: 6
gov.contrib.ubi_center.basic_income.amount.person.by_age[2].amount¶
Label: Young adult basic income
Unconditional payment to working-age adults.
Type: int
Current value: 0
gov.contrib.ubi_center.basic_income.amount.person.by_age[2].threshold¶
Label: Young adult basic income age
Age at which individuals receive the young adult payment, rather than the older child payment.
Type: int
Current value: 18
gov.contrib.ubi_center.basic_income.amount.person.by_age[3].amount¶
Label: Older adult basic income
Unconditional payment to older adults.
Type: int
Current value: 0
gov.contrib.ubi_center.basic_income.amount.person.by_age[3].threshold¶
Label: Older adult basic income age
Age at which individuals receive the older adult payment, rather than the young adult payment.
Type: int
Current value: 25
gov.contrib.ubi_center.basic_income.amount.person.by_age[4].amount¶
Label: Senior citizen basic income
Unconditional payment to senior citizens.
Type: int
Current value: 0
gov.contrib.ubi_center.basic_income.amount.person.by_age[4].threshold¶
Label: Senior citizen basic income age
Age at which individuals receive the senior citizen payment, rather than the working-age adult payment.
Type: int
Current value: 65
gov.contrib.ubi_center.basic_income.amount.person.disability¶
Label: Disability-based UBI
Payment to individuals with SSI-qualifying disabilities.
Type: float
Current value: 0.0
gov.contrib.ubi_center.basic_income.amount.person.flat¶
Label: Basic income
Basic income amount.
Type: int
Current value: 0
gov.contrib.ubi_center.basic_income.amount.person.marriage_bonus¶
Label: Basic income marriage bonus rate
The following bonus is provided to married couples as a percentage of their basic income amount.
Type: int
Current value: 0
gov.contrib.ubi_center.basic_income.agi_limit.in_effect¶
Label: Basic income AGI limit in effect
Basic income is limited to tax units below an AGI level if this switch is activated.
Type: bool
Current value: False
gov.contrib.ubi_center.basic_income.phase_out.rate¶
Label: Basic income phase-out rate
The basic income phases out at this rate for tax filers with adjusted gross income above the threshold.
Type: int
Current value: 0
gov.contrib.ubi_center.basic_income.phase_out.by_rate¶
Label: Phase out basic income as a rate
Basic incomes phase out as a rate above a threshold if this is selected; otherwise, they phase out between the threshold and a phase-out end.
Type: bool
Current value: True
gov.contrib.ubi_center.basic_income.taxable¶
Label: Basic income taxability
Whether the IRS counts basic income in adjusted gross income. If true, this overrides and eliminates all other basic income phase-out parameters.
Type: bool
Current value: False
gov.contrib.ubi_center.basic_income.phase_in.per_person¶
Label: Phase in basic income per person
Basic incomes phase in per person if this is selected; otherwise, they phase in at a flat rate irrespective of household size.
Type: bool
Current value: False
gov.contrib.ubi_center.basic_income.phase_in.rate¶
Label: Basic income phase-in rate
The basic income phases in at this rate.
Type: int
Current value: 1
gov.contrib.ubi_center.basic_income.phase_in.in_effect¶
Label: Basic income phase-in in effect
Basic income is phased in if this is true.
Type: bool
Current value: False
gov.contrib.ubi_center.basic_income.phase_in.include_ss_benefits_as_earnings¶
Label: SS benefits treated as earnings for basic income
Social Security benefits are treated as earnings under the basic income phase in if this is selected.
Type: bool
Current value: False
gov.contrib.ubi_center.flat_tax.rate.gross_income¶
Label: Flat tax rate on gross income
Flat tax rate applied to federal gross income.
Type: int
Current value: 0
gov.contrib.ubi_center.flat_tax.rate.agi¶
Label: Flat tax rate on AGI
Flat tax rate applied to federal adjusted gross income.
Type: int
Current value: 0
gov.contrib.ubi_center.flat_tax.abolish_self_emp_tax¶
Label: Abolish self-employment tax
Abolish self-employment tax liabilities.
Type: bool
Current value: False
gov.contrib.ubi_center.flat_tax.abolish_federal_income_tax¶
Label: Abolish federal income tax
Abolish all federal income tax liabilities.
Type: bool
Current value: False
gov.contrib.ubi_center.flat_tax.abolish_payroll_tax¶
Label: Abolish payroll taxes
Abolish all payroll tax liabilities.
Type: bool
Current value: False
gov.contrib.ubi_center.flat_tax.deduct_ptc¶
Label: Premium Tax Credit flat tax deduction
Deduct the Premium Tax Credit from the flat tax.
Type: bool
Current value: False
gov.contrib.joint_eitc.in_effect¶
Label: Joint EITC phase-out rate halving in effect
A proposal to halve the EITC phase out rate for joint filers.
Type: bool
Current value: False
gov.contrib.deductions.salt.limit_salt_deduction_to_property_taxes¶
Label: Limit SALT deduction to property taxes
The State and Local Tax (SALT) deduction is limited to the amount of property taxes paid, if this is true.
Type: bool
Current value: False
gov.contrib.repeal_state_dependent_exemptions.in_effect¶
Label: Repeal state dependent exemptions
The state dependent exemptions are repealed, if this is true.
Type: bool
Current value: False
gov.contrib.local.nyc.stc.adjust_income_limit_by_filing_status_and_eligibility_by_children¶
Label: Adjust NYC STC Income Limit by Filing Status and Eligibility by Children
Adjust the NYC School Tax Credit (Fixed and Rate Reduction components) Income Limit by Filing Status and Eligibility by Children.
Type: bool
Current value: False
gov.contrib.local.nyc.stc.phase_out.in_effect¶
Label: NYC school tax credit phase out in effect
The NYC school tax credit phases out with state adjusted gross income, if this is true.
Type: bool
Current value: False
gov.contrib.local.nyc.stc.min_children¶
Label: NYC School Tax Credit Minimum Number of Children
Limit NYC School Tax Credit eligibility to tax units with at least this many children.
Type: int
Current value: 0
gov.contrib.individual_eitc.agi_eitc_limit¶
Label: EITC AGI limit
Tax filers with combined earned income over this cannot claim the EITC. This is only active if the Winship EITC reform is active.
Type: int
Current value: 0
gov.contrib.individual_eitc.enabled¶
Label: Individual-income EITCs
A proposal by Scott Winship to assess EITC income at the individual level, regardless of filing status.
Type: bool
Current value: False
gov.contrib.states.mn.walz.hf1938.repeal¶
Label: Minnesota Bill HF1938 repeal
The Minnesota Bill HF1938, implemented by Gov. Walz, is repealed if this is true.
Type: bool
Current value: False
gov.contrib.states.dc.property_tax.phase_out.applies¶
Label: DC property tax credit phase out applies
The DC property tax credit phases out with adjusted gross income over the income limit, if this is true.
Type: bool
Current value: False
gov.contrib.states.dc.property_tax.phase_out.rate¶
Label: DC property tax credit phase out rate
DC phases the property tax credit out at this rate of adjusted gross income over the income limit.
Type: float
Current value: 0.1
gov.contrib.states.dc.property_tax.in_effect¶
Label: DC property tax credit reform in effect
The DC property tax credit reform applies if this is true.
Type: bool
Current value: False
gov.contrib.states.ny.wftc.amount.max¶
Label: New York Working Families Tax Credit max amount
New York provides the following maximum Working Families Tax Credit amount per child.
Type: int
Current value: 550
gov.contrib.states.ny.wftc.child_age_threshold¶
Label: New York Working Families Tax Credit child age threshold
New York limits the Working Families Tax Credit to children at or below this age.
Type: int
Current value: 16
gov.contrib.states.ny.wftc.in_effect¶
Label: New York Working Families Tax Credit reform in effect
The New York Working Families Tax Credit reform applies if this is true.
Type: bool
Current value: False
gov.contrib.states.ny.wftc.exemptions.in_effect¶
Label: New York Working Families Tax Credit exemption reform applies
The Exemption reform of the New York Working Families Tax Credit reform applies if this is true.
Type: bool
Current value: False
gov.contrib.states.ny.wftc.eitc.match¶
Label: New York Working Families Tax Credit EITC match
New York matches this fraction of the Earned Income Tax Credit under the Working Families Tax Credit.
Type: float
Current value: 0.25
gov.contrib.states.ny.inflation_rebates.in_effect¶
Label: New York inflation rebates in effect
New York’s inflation rebates are in effect if this is true.
Type: bool
Current value: False
gov.contrib.states.or.rebate.state_tax_exempt¶
Label: Oregon Basic Income state tax exempt
The Basic Income amount is exempt from Oregon state income tax if this is true.
Type: bool
Current value: False
gov.contrib.snap.abolish_deductions.in_effect¶
Label: Abolish SNAP deductions in effect
SNAP deductions are abolished, if this is true.
Type: bool
Current value: False
gov.contrib.snap.abolish_net_income_test.in_effect¶
Label: Abolish SNAP net income test in effect
SNAP net income test is abolished, if this is true.
Type: bool
Current value: False
gov.contrib.dc_kccatc.expenses.max¶
Label: DC KCCATC maximum
DC caps the KCCATC at this amount per eligible child.
Type: int
Current value: 0
gov.contrib.dc_kccatc.expenses.rate¶
Label: DC KCCATC expense share
The DC KCCATC covers this percentage of child care expenses for the tax unit.
Type: float
Current value: 0.0
gov.contrib.dc_kccatc.phase_out.rate¶
Label: DC KCCATC phase-out rate
DC phases out the KCCATC at this rate of AGI above the threshold.
Type: float
Current value: 0.0
gov.contrib.dc_kccatc.active¶
Label: DC KCCATC custom reforms active
Whether to reform the DC KCCATC in line with the parameters in this folder.
Type: bool
Current value: False
gov.contrib.salt_phase_out.in_effect¶
Label: SALT deduction phase out in effect
The SALT deduction is phased out based on earnings, if this is true.
Type: bool
Current value: False
gov.contrib.dc_tax_threshold_joint_ratio¶
Label: DC single-joint tax threshold ratio
Ratio of single to joint tax thresholds for DC’s income tax.
Type: int
Current value: 1
gov.contrib.ctc.oldest_child_supplement.amount¶
Label: CTC oldest child supplement
An increased Child Tax Credit of this amount is provided to the oldest child in a household.
Type: int
Current value: 0
gov.contrib.ctc.oldest_child_supplement.in_effect¶
Label: CTC oldest child supplement in effect
An increased Child Tax Credit amount is provided to the oldest child in a household, if this is true.
Type: bool
Current value: False
gov.contrib.ctc.eppc.expanded_ctc.in_effect¶
Label: Expanded CTC in effect
An expanded Child Tax Credit amount with an alternative phase-in structure is provided, if this is true.
Type: bool
Current value: False
gov.contrib.tax_exempt.in_effect¶
Label: Tax exemptions in effect
Various income sources are exempt from federal income or payroll tax, if this is true.
Type: bool
Current value: False
gov.contrib.tax_exempt.overtime.income_tax_exempt¶
Label: Overtime income, income tax exempt
The propsal to exempt overtime income from income tax applies, if this is true.
Type: bool
Current value: False
gov.contrib.tax_exempt.overtime.payroll_tax_exempt¶
Label: Overtime income payroll tax exempt
The propsal to exempt overtime income from payroll tax applies, if this is true.
Type: bool
Current value: False
gov.contrib.tax_exempt.tip_income.income_tax_exempt¶
Label: Tip income, income tax exempt
The propsal to exempt tip income from payroll tax applies, if this is true.
Type: bool
Current value: False
gov.contrib.tax_exempt.tip_income.payroll_tax_exempt¶
Label: Tip income payroll tax exempt
The propsal to exempt tip income from payroll tax applies, if this is true.
Type: bool
Current value: False
gov.contrib.treasury.repeal_dependent_exemptions¶
Label: Repeal dependent exemptions
The dependent exemptions will be repealed if this is true.
Type: bool
Current value: False
gov.contrib.congress.delauro.american_family_act.baby_bonus¶
Label: American Family Act baby bonus
The Child Tax Credit increases by this amount for newborns, above the normal amount for young children.
Type: int
Current value: 0
gov.contrib.congress.wftca.bonus_guaranteed_deduction.phase_out.rate¶
Label: Bonus guaranteed deduction phase-out rate
Rate at which the bonus guaranteed deduction reduces with AGI.
Type: int
Current value: 0
gov.contrib.congress.wftca.bonus_guaranteed_deduction.phase_out.threshold.SINGLE¶
Label: WFTCA single filer phase-out threshold
Type: int
Current value: 0
gov.contrib.congress.wftca.bonus_guaranteed_deduction.phase_out.threshold.SEPARATE¶
Label: WFTCA separate filer phase-out threshold
Type: int
Current value: 0
gov.contrib.congress.wftca.bonus_guaranteed_deduction.phase_out.threshold.HEAD_OF_HOUSEHOLD¶
Label: WFTCA head-of-household filer phase-out threshold
Type: int
Current value: 0
gov.contrib.congress.wftca.bonus_guaranteed_deduction.phase_out.threshold.JOINT¶
Label: WFTCA joint filer phase-out threshold
Type: int
Current value: 0
gov.contrib.congress.wftca.bonus_guaranteed_deduction.phase_out.threshold.SURVIVING_SPOUSE¶
Label: WFTCA widow filer phase-out threshold
Type: int
Current value: 0
gov.contrib.congress.wftca.bonus_guaranteed_deduction.amount.SINGLE¶
Label: WFTCA single filer amount
Type: int
Current value: 0
gov.contrib.congress.wftca.bonus_guaranteed_deduction.amount.SEPARATE¶
Label: WFTCA separate filer amount
Type: int
Current value: 0
gov.contrib.congress.wftca.bonus_guaranteed_deduction.amount.HEAD_OF_HOUSEHOLD¶
Label: WFTCA head-of-household filer amount
Type: int
Current value: 0
gov.contrib.congress.wftca.bonus_guaranteed_deduction.amount.JOINT¶
Label: WFTCA joint filer amount
Type: int
Current value: 0
gov.contrib.congress.wftca.bonus_guaranteed_deduction.amount.SURVIVING_SPOUSE¶
Label: WFTCA widow filer amount
Type: int
Current value: 0
gov.contrib.congress.wyden_smith.per_child_actc_phase_in¶
Label: Per-child ACTC phase-in
The US phases in the Additional Child Tax Credit on a per child basis if this is true.
Type: bool
Current value: False
gov.contrib.congress.wyden_smith.actc_lookback¶
Label: ACTC lookback
The US phases in the Additional Child Tax Credit on the greater of current and prior year earnings if this is true.
Type: bool
Current value: False
gov.contrib.congress.romney.family_security_act.remove_head_of_household¶
Label: Repeal head of household filing status
The head of household filing status will be eliminated if this is true.
Type: bool
Current value: False
gov.contrib.congress.romney.family_security_act_2024.pregnant_mothers_credit.income_phase_in_end¶
Label: Family Security Act 3.0 Child Tax Credit phase-in earnings limit
Senator Mitt Romney proposed phasing in the Pregnant Mothers Tax Credit linearly from zero to this earnings level under the Family Security Act 3.0.
Type: int
Current value: 0
gov.contrib.congress.romney.family_security_act_2_0.ctc.child_cap¶
Label: Family Security Act 2.0 Child Tax Credit child cap
Senator Mitt Romney proposed limiting the Child Tax Credit to this number of children per filer under the Family Security Act 2.0.
Type: int
Current value: 0
gov.contrib.congress.romney.family_security_act_2_0.ctc.apply_ctc_structure¶
Label: Apply Family Security Act 2.0 structure of CTC
Senator Mitt Romney proposed structural changes to the Child Tax Credit in the Family Security Act 2.0, which apply if this is true.
Type: bool
Current value: False
gov.contrib.congress.romney.family_security_act_2_0.ctc.phase_in.income_phase_in_end¶
Label: Family Security Act 2.0 Child Tax Credit phase-in earnings limit
Senator Mitt Romney proposed phasing in the Child Tax Credit linearly from zero to this earnings level under the Family Security Act 2.0.
Type: int
Current value: 0
gov.contrib.congress.romney.family_security_act_2_0.eitc.apply_eitc_structure¶
Label: Apply Family Security Act 2.0 structure of EITC
Senator Mitt Romney proposed structural changes to the Earned Income Tax Credit in the Family Security Act 2.0, which apply if this is true.
Type: bool
Current value: False
gov.contrib.congress.tlaib.boost.middle_class_tax_credit.administered_through_ssa¶
Label: BOOST Act middle class credit administered through SSA
The BOOST Act middle class credit is administered through the Social Security Administration if this is true.
Type: bool
Current value: False
gov.contrib.congress.tlaib.end_child_poverty_act.filer_credit.phase_out.rate¶
Label: End Child Poverty Act filer credit phase-out rate
Phase-out rate for Rep Tlaib’s End Child Poverty Act (2022) filer credit
Type: float
Current value: 0.05
gov.contrib.congress.tlaib.end_child_poverty_act.filer_credit.eligibility.min_age¶
Label: End Child Poverty Act filer credit minimum age
Minimum age to qualify for Rep Tlaib’s End Child Poverty Act (2022) filer credit
Type: int
Current value: 19
gov.contrib.congress.tlaib.end_child_poverty_act.filer_credit.eligibility.max_age¶
Label: End Child Poverty Act filer credit maximum age
Maximum age to qualify for Rep Tlaib’s End Child Poverty Act (2022) filer credit
Type: int
Current value: 64
gov.contrib.congress.tlaib.end_child_poverty_act.child_benefit.age_limit¶
Label: End Child Poverty Act child benefit age limit
The child benefit component under the End Child Poverty Act is limited to dependents below this age.
Type: int
Current value: 19
gov.contrib.congress.tlaib.end_child_poverty_act.in_effect¶
Label: End Child Poverty Act in effect
Rep Tlaib’s End Child Poverty Act applies if this is true.
Type: bool
Current value: False
gov.contrib.congress.tlaib.end_child_poverty_act.adult_dependent_credit.min_age¶
Label: End Child Poverty Act adult dependent credit minimum age
Minimum age to qualify for Rep Tlaib’s End Child Poverty Act (2022) adult dependent credit
Type: int
Current value: 19
gov.contrib.congress.tlaib.end_child_poverty_act.adult_dependent_credit.amount¶
Label: End Child Poverty Act adult dependent credit amount
Amount of Rep Tlaib’s End Child Poverty Act (2022) adult dependent credit
Type: float
Current value: 651.7536401178518
gov.contrib.maryland_child_alliance.abolish_non_refundable_child_eitc¶
Label: Abolish MD non-refundable EITC for families with children
Abolish the non-refundable Maryland EITC for tax units with children.
Type: bool
Current value: False
gov.contrib.maryland_child_alliance.abolish_refundable_child_eitc¶
Label: Abolish MD refundable EITC for families with children
Abolish the refundable Maryland EITC for tax units with children.
Type: bool
Current value: False
gov.contrib.second_earner_reform.in_effect¶
Label: Second earner tax reform in effect
The second earner tax reform is in effect if this is true.
Type: bool
Current value: False
gov.local.co.denver.dhs.property_tax_relief.amount.homeowner¶
Label: Denver property tax relief program homeowner amount
Denver provides the following Property Tax Relief Program amount for homeowners.
Type: int
Current value: 1800
gov.local.co.denver.dhs.property_tax_relief.amount.renter¶
Label: Denver property tax relief program renter amount
Denver provides the following Property Tax Relief Program amount for renters.
Type: int
Current value: 1000
gov.local.co.denver.dhs.property_tax_relief.ami_rate.homeowner¶
Label: Denver homeowner AMI income limit
Denver limits its Property Tax Relief Program to homeowners with income below this fraction of area median income.
Type: float
Current value: 0.6
gov.local.co.denver.dhs.elderly_age_threshold¶
Label: Denver property tax relief program elderly age threshold
Denver limits the property tax relief program to households with at least one person above this age threshold.
Type: int
Current value: 65
gov.local.ca.sf.wftc.amount¶
Label: San Francisco Working Families Tax Credit amount
San Francisco provides this working families tax credit amount.
Type: int
Current value: 250
gov.local.ca.la.general_relief.amount.married¶
Label: Los Angeles County general relief married amount
Los Angeles county provides a cash grant of this amount to married filers under the general relief program.
Type: int
Current value: 375
gov.local.ca.la.general_relief.amount.single¶
Label: Los Angeles County general relief single amount
Los Angeles county provides a cash grant of this amount to single filers under the general relief program.
Type: int
Current value: 221
gov.local.ca.la.general_relief.phase_out.max¶
Label: Los Angeles County general relief phase out max
Los Angeles county phases the general relief out for recipients with net income of up to this amount.
Type: int
Current value: 620
gov.local.ca.la.general_relief.phase_out.start¶
Label: Los Angeles County general relief phase out start
Los Angeles county phases the general relief out for recipients with net income starting at this amount.
Type: int
Current value: 201
gov.local.ca.la.general_relief.eligibility.limit.personal_property¶
Label: Los Angeles County general relief personal property value limit
Los Angeles county qualifies filers for the general relief program with personal property value below this limit.
Type: int
Current value: 2000
gov.local.ca.la.general_relief.eligibility.limit.cash.recipient¶
Label: Los Angeles County general relief recipient cash value limit
Los Angeles county qualifies recipient filers for the general relief program with cash in addition to money in the bank account below this limit.
Type: int
Current value: 1500
gov.local.ca.la.general_relief.eligibility.limit.cash.applicant.married¶
Label: Los Angeles County general relief married applicant cash value limit
Los Angeles county qualifies married applicant filers for the general relief program with cash in addition to money in the bank account below this limit.
Type: int
Current value: 200
gov.local.ca.la.general_relief.eligibility.limit.cash.applicant.single¶
Label: Los Angeles County general relief single applicant cash value limit
Los Angeles county qualifies single applicant filers for the general relief program with cash in addition to money in the bank account below this limit.
Type: int
Current value: 100
gov.local.ca.la.general_relief.eligibility.limit.income.recipient¶
Label: Los Angeles County general relief recipient income limit
Los Angeles county qualifies recipient filers for the general relief program with income below this limit.
Type: int
Current value: 621
gov.local.ca.la.general_relief.eligibility.limit.income.applicant.married¶
Label: Los Angeles County general relief married applicant income limit
Los Angeles county qualifies married applicant filers for the general relief program with income below this limit.
Type: int
Current value: 375
gov.local.ca.la.general_relief.eligibility.limit.income.applicant.single¶
Label: Los Angeles County general relief single applicant income limit
Los Angeles county qualifies single applicant filers for the general relief program with income below this limit.
Type: int
Current value: 221
gov.local.ca.la.general_relief.eligibility.limit.motor_vehicle.value.resident¶
Label: Los Angeles County general relief resident motor vehicle value limit
Los Angeles county qualifies resident filers for the general relief program with motor vehicle value below this limit.
Type: int
Current value: 4500
gov.local.ca.la.general_relief.eligibility.limit.motor_vehicle.value.homeless¶
Label: Los Angeles County general relief homeless motor vehicle value limit
Los Angeles county qualifies homeless filers for the general relief program with motor vehicle value below this limit.
Type: int
Current value: 11500
gov.local.ca.la.general_relief.eligibility.limit.motor_vehicle.cap¶
Label: Los Angeles County general relief resident motor vehicle cap
Los Angeles county caps the number of motor vehicles that a filer can own to this number under the general relief program.
Type: int
Current value: 1
gov.local.ca.la.general_relief.eligibility.limit.home_value¶
Label: Los Angeles County general relief home value limit
Los Angeles county qualifies filers for the general relief program with home value at or below this limit.
Type: int
Current value: 34000
gov.local.ca.la.general_relief.eligibility.age_threshold¶
Label: Los Angeles County general relief age eligiblity threshold
Los Angeles county qualifies filers for the general relief program at this age or older.
Type: int
Current value: 18
gov.local.ca.la.general_relief.housing_subsidy.amount.married¶
Label: Los Angeles County general relief housing subsidy married amount
Los Angeles county provides a housing subsidy of this amount under the general relief program for couples.
Type: int
Current value: 950
gov.local.ca.la.general_relief.housing_subsidy.amount.single¶
Label: Los Angeles County general relief housing subsidy single amount
Los Angeles county provides a housing subsidy of this amount under the general relief program for single filers.
Type: int
Current value: 475
gov.local.ca.la.general_relief.housing_subsidy.rent_contribution.married¶
Label: Los Angeles County general relief housing subsidy married rent contribution
Los Angeles county requires married filers who receive the general relief grant to contribute this amout of the total garnt towards their rent.
Type: int
Current value: 200
gov.local.ca.la.general_relief.housing_subsidy.rent_contribution.single¶
Label: Los Angeles County general relief housing subsidy single rent contribution
Los Angeles county requires single filers who receive the general relief grant to contribute this amout of the total garnt towards their rent.
Type: int
Current value: 100
gov.local.ca.la.general_relief.housing_subsidy.move_in_assistance¶
Label: Los Angeles County general relief housing subsidy move-in assistance
Los Angeles county provides this once-in-a-lifetime move-in assistance payment.
Type: int
Current value: 500
gov.local.ca.la.dss.expectant_parent_payment.pregnancy_month.max¶
Label: California Department of Social Services Expectant Parent Payment maximum pregnancy month
The California Department of Social Services provides the Expectant Parent Payment on and before this pregnancy month.
Type: int
Current value: 9
gov.local.ca.la.dss.expectant_parent_payment.pregnancy_month.min¶
Label: California Department of Social Services Expectant Parent Payment pregnancy months
The California Department of Social Services provides the Expectant Parent Payment on and after this pregnancy month.
Type: int
Current value: 6
gov.local.ca.la.dss.expectant_parent_payment.amount¶
Label: California Department of Social Services Expectant Parent Payment amount
The California Department of Social Services provides the following Expectant Parent Payment.
Type: int
Current value: 900
gov.local.ca.la.dss.infant_supplement.amount.base¶
Label: California Department of Social Services Infant Supplement base amount
The California Department of Social Services provides the following base Infant Supplement amount.
Type: int
Current value: 900
gov.local.ca.la.dss.infant_supplement.amount.group_home¶
Label: California Department of Social Services Infant Supplement group home amount
The California Department of Social Services provides the following Infant Supplement amount for filers in group homes or STRTP placements.
Type: int
Current value: 1379
gov.local.ca.la.dwp.ez_save.eligibility.fpg_limit_increase¶
Label: Los Angeles County EZ Save FPG limit
The Los Angeles Department of Water and Power limits the EZ Save program to households with income below this percentage of the federal poverty line.
Type: int
Current value: 2
gov.local.ca.la.dwp.ez_save.eligibility.household_size_floor¶
Label: Los Angeles County EZ Save household size floor
Los Angeles County floors the household size to this number under the EZ Save program.
Type: int
Current value: 2
gov.local.ca.la.dwp.ez_save.amount¶
Label: Los Angeles County EZ Save amount
The Los Angeles Department of Water and Power discounts electricity bills by this amount each month for EZ Save participants.
Type: float
Current value: 8.17
gov.local.md.montgomery.tax.income.credits.eitc.refundable.match¶
Label: Montgomery County EITC match
Montgomery County matches this percentage of the refundable Maryland Earned Income Tax Credit.
Type: float
Current value: 0.56
gov.local.ny.nyc.tax.income.credits.cdcc.child_age_restriction¶
Label: NYC CDCC child age limit
New York City limits its child and dependent care to expenses for children under this age.
Type: int
Current value: 4
gov.local.ny.nyc.tax.income.credits.cdcc.max_rate¶
Label: NYC CDCC match
New York City matches this fraction of the Child and Dependent Care Credit.
Type: float
Current value: 0.75
gov.local.ny.nyc.tax.income.credits.cdcc.phaseout_end¶
Label: NYC Child and Dependent Care Credit income limit.
New York City fully phases out its Child and Dependent Care Credit for filers with this income.
Type: int
Current value: 30000
gov.local.ny.nyc.tax.income.credits.cdcc.phaseout_start¶
Label: NYC Child and Dependent Care Credit phaseout start.
New York City reduces its Child and Dependent Care Credit match for filers with income above the threshold.
Type: int
Current value: 25000
gov.local.ny.nyc.tax.income.credits.school.rate_reduction.income_limit¶
Label: NYC School Tax Credit Rate Reduction Amount Income Limit
NYC limits its School Tax Credit Rate Reduction Amount to filers with NYC taxable income up to this amount.
Type: int
Current value: 500000
gov.local.ny.nyc.tax.income.credits.school.fixed.income_limit¶
Label: NYC School Tax Credit Fixed Amount Income Limit
NYC limits its School Tax Credit Fixed Amount to filers with NY AGI of this amount or less.
Type: int
Current value: 250000
gov.local.ny.nyc.tax.income.credits.eitc.percent_reduction¶
Label: NYC EITC reduction percentage
New York City reduces its earned income tax credit match by this fraction for filers with income above the threshold.
Type: float
Current value: 2e-05
gov.usda.snap.abolish_snap¶
Label: Abolish SNAP
Abolish SNAP payments.
Type: bool
Current value: False
gov.usda.snap.takeup_rate¶
Label: SNAP takeup rate
Percentage of eligible SNAP recipients who do not claim SNAP.
Type: float
Current value: 0.82
gov.usda.snap.student.working_hours_threshold¶
Label: SNAP student working hours threshold
The United States includes students who work more than this number of weekly hours in the Supplemental Nutrition Assistance Program unit.
Type: int
Current value: 20
gov.usda.snap.income.limit.gross¶
Label: SNAP gross income limit
SNAP gross income limit as a percentage of the poverty line.
Type: float
Current value: 1.3
gov.usda.snap.income.limit.net¶
Label: SNAP net income limit
SNAP standard net income limit as a percentage of the poverty line.
Type: int
Current value: 1
gov.usda.snap.income.deductions.earned_income¶
Label: SNAP earned income deduction
Share of earned income that can be deducted from gross income for SNAP
Type: float
Current value: 0.2
gov.usda.snap.income.deductions.excess_shelter_expense.homeless.deduction¶
Label: SNAP homeless shelter deduction
SNAP homeless shelter deduction amount.
Type: float
Current value: 190.3
gov.usda.snap.income.deductions.excess_medical_expense.disregard¶
Label: Medical expense disregard for SNAP excess medical expense deduction
Monthly medical expenses disregarded for claiming SNAP excess medical expense deduction
Type: int
Current value: 35
gov.usda.snap.emergency_allotment.minimum¶
Label: SNAP emergency allotment minimum
States provide SNAP emergency allotments of at least this amount.
Type: int
Current value: 95
gov.usda.snap.emergency_allotment.allowed¶
Label: SNAP emergency allotment allowed
The federal government allows states to apply for SNAP emergency allotments when this is true.
Type: bool
Current value: False
gov.usda.snap.uprating¶
Label: SNAP uprating
The US sets SNAP benefits at the Thrifty Food Plan each year, updating in October. This approximates that uprating via CPI-U.
Type: float
Current value: 313.7
gov.usda.csfp.min_age¶
Label: Commodity Supplemental Food Program min age
The Commodity Supplemental Food Program is limited to filers at or above this age.
Type: int
Current value: 60
gov.usda.csfp.fpg_limit¶
Label: Commodity Supplemental Food Program FPG limit
The US limits the Commodity Supplemental Food Program to individuals with household income below this percentage of the federal poverty guidelines.
Type: float
Current value: 1.3
gov.usda.csfp.amount¶
Label: Commodity Supplemental Food Program amount
The following food value amount is provided under the Commodity Supplemental Food Program to each eligible person.
Type: int
Current value: 330
gov.usda.school_meals.income.limit.FREE¶
Label: Free school meal income limit as a percent of the poverty line
Type: float
Current value: 1.3
gov.usda.school_meals.income.limit.REDUCED¶
Label: Reduced school meal income limit as a percent of the poverty line
Type: float
Current value: 1.85
gov.usda.wic.abolish_wic¶
Label: Abolish WIC
Abolish WIC payments.
Type: bool
Current value: False
gov.ssa.sga.non_blind¶
Label: Non-blind Substantial Gainful Activity limit
The Social Security Administration considers non-blind individuals earning more than this amount, net of impairment-related work expenses, to be engaging in Substantial Gainful Activity.
Type: int
Current value: 1620
gov.ssa.ssi.abolish_ssi¶
Label: Abolish SSI
Abolish SSI payments.
Type: bool
Current value: False
gov.ssa.ssi.amount.couple¶
Label: Monthly maximum Federal SSI payment amounts for an eligible individual with an eligible spouse
Monthly maximum Federal SSI payment amounts for an eligible individual with an eligible spouse.
Type: int
Current value: 1450
gov.ssa.ssi.amount.individual¶
Label: Monthly maximum Federal SSI payment amounts for an eligible individual
Monthly maximum Federal SSI payment amounts for an eligible individual.
Type: int
Current value: 967
gov.ssa.ssi.income.exclusions.blind_or_disabled_working_student.amount¶
Label: SSI blind or disabled working student earned income exclusion amount
The Social Security Administration excludes the following earned income amount for blind or disabled student filers under the Supplemental Security Income.
Type: int
Current value: 2360
gov.ssa.ssi.income.exclusions.blind_or_disabled_working_student.age_limit¶
Label: SSI blind or disabled working student earned income exclusion age limit
The Social Security Administration limits the blind or disabled Supplemental Security Income amount to student filers below this age limit.
Type: int
Current value: 22
gov.ssa.ssi.income.exclusions.blind_or_disabled_working_student.cap¶
Label: SSI blind or disabled working student earned income exclusion cap
The Social Security Administration caps the annual earned income exclusion for blind or disabled students receiving Supplemental Security Income at this amount.
Type: int
Current value: 9530
gov.ssa.ssi.income.exclusions.general¶
Label: SSI flat general income exclusion
Flat amount of income excluded from SSI countable income.
Type: int
Current value: 20
gov.ssa.ssi.income.exclusions.earned¶
Label: SSI flat earned income exclusion
Flat amount of earned income excluded from SSI countable income.
Type: int
Current value: 65
gov.ssa.ssi.income.sources.qualifying_quarters_threshold¶
Label: SSI qualifying quarters threshold
The US provides SSI to legal permanent residents with this minimum number of qualifying quarters of earnings.
Type: int
Current value: 40
gov.ssa.ssi.eligibility.resources.limit.couple¶
Label: SSI resource limit for couples
SSI resource limit for couples.
Type: int
Current value: 3000
gov.ssa.ssi.eligibility.resources.limit.individual¶
Label: SSI resource limit for individuals
SSI resource limit for individuals.
Type: int
Current value: 2000
gov.ssa.ssi.eligibility.aged_threshold¶
Label: Age to qualify for Supplemental Security Income
Age to qualify for Supplemental Security Income.
Type: int
Current value: 65
gov.ssa.uprating¶
Label: SSA uprating
The US indexes Social Security benefits (OASDI and SSI) according to this schedule, annually updating based on CPI-W in the third quarter of the prior year.
Type: float
Current value: 310.866
gov.fcc.lifeline.amount.rural_tribal_supplement¶
Label: Lifeline supplement for rural Tribal areas
Lifeline supplement for rural Tribal areas
Type: int
Current value: 25
gov.fcc.lifeline.amount.standard¶
Label: Lifeline maximum benefit
Maximum Lifeline benefit amount
Type: float
Current value: 9.25
gov.fcc.lifeline.fpg_limit¶
Label: Lifeline maximum income as a percent of the poverty line
Maximum percent of the federal poverty guideline to be eligible for Lifeline
Type: float
Current value: 1.35
gov.fcc.acp.amount.tribal¶
Label: Affordable Connectivity Program amount for households on Tribal lands
Maximum monthly Affordable Connectivity Program (ACP) amount for Tribal lands
Type: int
Current value: 0
gov.fcc.acp.amount.standard¶
Label: Affordable Connectivity Program amount for households not on Tribal lands
Maximum monthly Affordable Connectivity Program (ACP) amount for non-Tribal lands
Type: int
Current value: 0
gov.fcc.acp.fpg_limit¶
Label: Affordable Connectivity Program income limit as a percent of the poverty line
Maximum percent of the federal poverty guideline to be eligible for the Affordable Connectivity Program
Type: int
Current value: 2
gov.doe.high_efficiency_electric_home_rebate.cap.total¶
Label: High efficiency electric home rebate total annual cap
The US caps high-efficiency home program rebates at this amount per year for appliance and non-appliance upgrades.
Type: int
Current value: 14000
gov.doe.high_efficiency_electric_home_rebate.cap.heat_pump_water_heater¶
Label: High efficiency electric home rebate annual cap on electric heat pump water heaters
The US caps high-efficiency home program rebates at this amount per year for heat pump water heaters.
Type: int
Current value: 1750
gov.doe.high_efficiency_electric_home_rebate.cap.insulation_air_sealing_ventilation¶
Label: High efficiency electric home rebate annual cap on insulation, air sealing, and ventilation
The US caps high-efficiency home program rebates at this amount per year for insulation, air sealing, and ventilation.
Type: int
Current value: 1600
gov.doe.high_efficiency_electric_home_rebate.cap.electric_stove_cooktop_range_or_oven¶
Label: High efficiency electric home rebate annual cap on electric stoves, cooktops ranges, or ovens
The US caps high-efficiency home program rebates at this amount per year for electric stoves, cooktops, ranges, or ovens.
Type: int
Current value: 840
gov.doe.high_efficiency_electric_home_rebate.cap.electric_heat_pump_clothes_dryer¶
Label: High efficiency electric home rebate annual cap on electric heat pump clothes dryers
The US caps high-efficiency home program rebates at this amount per year for heat pump clothes dryers.
Type: int
Current value: 840
gov.doe.high_efficiency_electric_home_rebate.cap.electric_load_service_center_upgrade¶
Label: High efficiency electric home rebate annual cap on electric load service center upgrades
The US caps high-efficiency home program rebates at this amount per year for electric load service center upgrades.
Type: int
Current value: 4000
gov.doe.high_efficiency_electric_home_rebate.cap.electric_wiring¶
Label: High efficiency electric home rebate annual cap on electric wiring
The US caps high-efficiency home program rebates at this amount per year for electric wiring.
Type: int
Current value: 2500
gov.doe.high_efficiency_electric_home_rebate.cap.heat_pump¶
Label: High efficiency electric home rebate annual cap on electric heat pumps
The US caps high-efficiency home program rebates at this amount per year for heat pumps.
Type: int
Current value: 8000
gov.doe.residential_efficiency_electrification_rebate.threshold.high¶
Label: Energy savings to qualify for a high residential efficiency and electrification rebate
The US limits high residential efficiency and electrification rebates to retrofits achieving at least this percentage of modeled energy savings.
Type: float
Current value: 0.35
gov.doe.residential_efficiency_electrification_rebate.threshold.medium¶
Label: Energy savings to qualify for a medium residential efficiency and electrification rebate
The US limits medium residential efficiency and electrification rebates to retrofits achieving at least this percentage of modeled energy savings.
Type: float
Current value: 0.2
gov.doe.residential_efficiency_electrification_rebate.threshold.low¶
Label: Energy savings to qualify for a residential efficiency and electrification rebate
The US limits residential efficiency and electrification rebates to retrofits achieving at least this percentage of modeled energy savings.
Type: float
Current value: 0.15
gov.states.vt.tax.income.agi.exclusions.capital_gain.flat.cap¶
Label: Vermont flat capital gains exclusion cap
Vermont caps the flat capital gains exclusion at this amount.
Type: int
Current value: 5000
gov.states.vt.tax.income.agi.exclusions.capital_gain.percentage.rate¶
Label: Vermont capital gains percentage exclusion calculation rate
Vermont multiplies the adjusted net capital gains by this rate under the capital gains percentage exclusion.
Type: float
Current value: 0.4
gov.states.vt.tax.income.agi.exclusions.capital_gain.percentage.cap¶
Label: Vermont capital gains percentage exclusion max amount
Vermont caps the capital gains percentage exclusion at this amount.
Type: int
Current value: 350000
gov.states.vt.tax.income.agi.retirement_income_exemption.divisor¶
Label: Vermont retirement income exemption divisor
Vermont divides the retirement income by this amount under the retirement income exemption.
Type: int
Current value: 10000
gov.states.vt.tax.income.agi.retirement_income_exemption.csrs.amount¶
Label: Vermont CSRS retirement income exemption cap
Vermont caps the retirement income exemption from Civil Service Retirement System (CSRS) retirement system at this amount.
Type: int
Current value: 10000
gov.states.vt.tax.income.agi.retirement_income_exemption.military_retirement.amount¶
Label: Vermont military retirement income exemption cap
Vermont caps the retirement income exemption from military retirement system at this amount.
Type: int
Current value: 10000
gov.states.vt.tax.income.deductions.standard.additional¶
Label: Vermont additional aged or blind, head or spouse, standard deduction amount
Vermont provides this additional standard deduction amount for each aged or blind head or spouse.
Type: float
Current value: 1249.1944768925491
gov.states.vt.tax.income.credits.elderly_or_disabled¶
Label: Vermont elderly or the disabled tax credit match
Vermont matches this fraction of the federal credit for elderly or the disabled.
Type: float
Current value: 0.24
gov.states.vt.tax.income.credits.renter.fmr_rate¶
Label: Vermont renter credit fair market rent rate
Vermont provides a renter credit of this fraction of fair market rent.
Type: float
Current value: 0.1
gov.states.vt.tax.income.credits.renter.countable_tax_exempt_ss_fraction¶
Label: Vermont renter credit non-taxable social security rate
Vermont counts this fraction of tax-exempt social security benefits as income for the renter credit.
Type: float
Current value: 0.75
gov.states.vt.tax.income.credits.ctc.amount¶
Label: Vermont Child Tax Credit amount
Vermont provides this amount per qualifying child under the child tax credit.
Type: int
Current value: 1000
gov.states.vt.tax.income.credits.ctc.reduction.increment¶
Label: Vermont Child Tax Credit reduction increment
Vermont reduces the child tax credit for each of these increments of adjusted gross income exceeding the threshold.
Type: int
Current value: 1000
gov.states.vt.tax.income.credits.ctc.reduction.amount¶
Label: Vermont Child Tax Credit reduction amount
Vermont reduces the child tax credit by this amount for each increment of adjusted gross income exceeding the threshold.
Type: int
Current value: 20
gov.states.vt.tax.income.credits.ctc.reduction.start¶
Label: Vermont Child Tax Credit reduction threshold
Vermont reduces the child tax credit for filers with adjusted gross income above this amount.
Type: int
Current value: 125000
gov.states.vt.tax.income.credits.ctc.age_limit¶
Label: Vermont Child Tax Credit age limit
Vermont limits its child tax credit to children this age or younger.
Type: int
Current value: 5
gov.states.vt.tax.income.credits.cdcc.rate¶
Label: Vermont child and dependent care credit match
Vermont matches this percent of the federal child and dependent care credit.
Type: float
Current value: 0.72
gov.states.vt.tax.income.credits.cdcc.low_income.rate¶
Label: Vermont low-income child and dependent care credit match
Vermont matches this percent of the federal child and dependent care credit for low-income filers.
Type: float
Current value: 0.5
gov.states.vt.tax.income.credits.eitc.match¶
Label: Vermont earned income tax credit match
Vermont matches this fraction of the federal earned income tax credit.
Type: float
Current value: 0.38
gov.states.va.tax.income.subtractions.military_basic_pay.threshold¶
Label: Virginia military basic pay subtraction
Virginia provides a military basic pay subtraction up to this amount for military personnel stationed inside or outside Virginia.
Type: int
Current value: 15000
gov.states.va.tax.income.subtractions.disability_income.amount¶
Label: Virginia disability income subtraction
Virginia provides a disability income subtraction up to this amount for personnel with permanent and total disability on federal return
Type: int
Current value: 20000
gov.states.va.tax.income.subtractions.military_benefit.age_threshold¶
Label: Virginia military benefit subtraction age threshold
Virginia provides a military benefit subtraction for military personnel of this age or older.
Type: int
Current value: 55
gov.states.va.tax.income.subtractions.military_benefit.amount¶
Label: Virginia military benefit subtraction amount
Virginia provides a military benefit subtraction up to this amount.
Type: int
Current value: 40000
gov.states.va.tax.income.subtractions.military_benefit.availability¶
Label: Virginia military benefit subtraction age threshold availability
Virginia allows for the military benefit subtraction to be claimed regardless of age if this is true.
Type: bool
Current value: False
gov.states.va.tax.income.subtractions.national_guard_pay.cap¶
Label: Virginia national guard pay subtraction cap
Virginia caps the national guard pay subtraction to this amount.
Type: int
Current value: 5500
gov.states.va.tax.income.subtractions.age_deduction.age_minimum¶
Label: Age threshold for Virginia Age Deduction
Virginia allows an age deduction for taxpayers this age and older.
Type: int
Current value: 65
gov.states.va.tax.income.subtractions.age_deduction.birth_year_limit_for_full_amount¶
Label: Birth year threshold for Virginia Age Deduction.
Virginia allows a full age deduction for taxpayers born before this year.
Type: int
Current value: 1939
gov.states.va.tax.income.subtractions.age_deduction.amount¶
Label: Virginia age deduction amount
Virginia provides an age deduction of up to this amount.
Type: int
Current value: 12000
gov.states.va.tax.income.subtractions.federal_state_employees.amount¶
Label: Virginia federal state employees subtraction
Virginia provides a federal state employees subtraction up to this amount for head and spouse who is a federal or state employee.
Type: int
Current value: 15000
gov.states.va.tax.income.exemptions.aged_blind¶
Label: Virginia aged and blind exemption
Virginia provides an income tax exemption of this value for each aged and blind head or spouse in the filing unit.
Type: int
Current value: 800
gov.states.va.tax.income.exemptions.personal¶
Label: Virginia personal exemption amount
Virginia provides an income tax exemption of this value for each person in the filing unit.
Type: int
Current value: 930
gov.states.va.tax.income.exemptions.spouse_tax_adjustment.divisor¶
Label: Virginia spouse tax adjustment divisor
Virginia divides the taxable income by this amount when calculating the spouse tax adjustment.
Type: int
Current value: 2
gov.states.va.tax.income.exemptions.spouse_tax_adjustment.cap¶
Label: Virginia spouse tax adjustment cap
Virginia caps the spouse tax adjustment at the following amount.
Type: int
Current value: 259
gov.states.va.tax.income.credits.eitc.match.non_refundable¶
Label: Virginia non-refundable earned income tax credit match
Virginia matches this percent of the federal earned income tax credit as a non-refundable credit.
Type: float
Current value: 0.2
gov.states.va.tax.income.credits.eitc.match.refundable¶
Label: Virginia refundable earned income tax credit match
Virginia matches this percent of the federal earned income tax credit as a refundable credit.
Type: float
Current value: 0.15
gov.states.va.tax.income.credits.eitc.low_income_tax.base¶
Label: Virginia earned income tax credit low income credit base
Virginia multiplies the number of personal exemptions by this amount under the low income tax credit.
Type: int
Current value: 300
gov.states.sc.tax.income.subtractions.retirement.subtract_military¶
Label: South Carolina choice to subtract survivors retirement deduction from military retirement deduction
South Carolina subtracts the survivors retirement deduction from the military retirement deduction if this is true.
Type: bool
Current value: False
gov.states.sc.tax.income.deductions.net_capital_gain.rate¶
Label: South Carolina net capital gain deduction rate
South Carolina deducts this fraction of net capital gains from taxable income.
Type: float
Current value: 0.44
gov.states.sc.tax.income.deductions.young_child.ineligible_age¶
Label: South Carolina young child deduction ineligible age
South Carolina limits its young child deduction to children below this age.
Type: int
Current value: 6
gov.states.sc.tax.income.deductions.young_child.amount¶
Label: South Carolina young child deduction amount
South Carolina provides a young child deduction of this amount.
Type: int
Current value: 4610
gov.states.sc.tax.income.exemptions.senior.age_threshold¶
Label: South Carolina senior exemption age threshold
South Carolina allows filers above this age to be eligible for the senior exemption.
Type: int
Current value: 65
gov.states.sc.tax.income.exemptions.senior.amount¶
Label: South Carolina senior exemption amount
South Carolina provides the following senior exemption amount for self.
Type: int
Current value: 15000
gov.states.sc.tax.income.exemptions.senior.spouse_amount¶
Label: South Carolina senior exemption spouse amount
South Carolina provides the following senior exemption amount for spouse.
Type: int
Current value: 15000
gov.states.sc.tax.income.credits.cdcc.max_care_expense_year_offset¶
Label: Decoupled year offset for maximum CDCC expense cap
Decoupled year offset for maximum CDCC expense cap
Type: int
Current value: 0
gov.states.sc.tax.income.credits.cdcc.rate¶
Label: South Carolina Child and Dependent Care Credit match
South Carolina matches this share of the federal Child and Dependent Care Credit.
Type: float
Current value: 0.07
gov.states.sc.tax.income.credits.eitc.rate¶
Label: South Carolina EITC Rate
South Carolina matches the federal EITC at this rate.
Type: float
Current value: 1.25
gov.states.ut.tax.income.rate¶
Label: Utah income tax rate
Utah taxes personal income at this flat rate.
Type: float
Current value: 0.0455
gov.states.ut.tax.income.credits.at_home_parent.parent_max_earnings¶
Label: Utah at-home parent credit maximum earnings
Maximum earnings for the claimant to qualify for the Utah at-home parent credit.
Type: int
Current value: 3000
gov.states.ut.tax.income.credits.at_home_parent.max_agi¶
Label: Utah at-home parent credit maximum AGI
Maximum adjusted gross income for a tax unit to qualify for the Utah at-home parent credit.
Type: int
Current value: 50000
gov.states.ut.tax.income.credits.at_home_parent.max_child_age¶
Label: Utah at-home parent credit maximum child age
Maximum age for a child to quality for the Utah at-home parent credit.
Type: int
Current value: 1
gov.states.ut.tax.income.credits.at_home_parent.amount¶
Label: Utah at-home parent credit amount
The amount of at-home credit per qualifying child.
Type: int
Current value: 100
gov.states.ut.tax.income.credits.taxpayer.rate¶
Label: Utah taxpayer credit rate
The maximum taxpayer credit is this percentage of federal deductions plus the personal exemption.
Type: float
Current value: 0.06
gov.states.ut.tax.income.credits.taxpayer.phase_out.rate¶
Label: Utah taxpayer credit phase-out rate
The Utah taxpayer credit reduces by this rate for each dollar of income above the phase-out threshold.
Type: float
Current value: 0.013
gov.states.ut.tax.income.credits.taxpayer.personal_exemption¶
Label: Utah taxpayer credit personal exemption
This exemption is added to federal standard or itemized deductions for the taxpayer credit.
Type: float
Current value: 2108.4230257812505
gov.states.ut.tax.income.credits.taxpayer.in_effect¶
Label: Utah additional qualifying dependent for personal exemption in effect
Utah provides an additional qualifying dependent personal exemption if this is true.
Type: bool
Current value: True
gov.states.ut.tax.income.credits.retirement.birth_year¶
Label: Utah retirement credit birth year
Utah limits the retirement credit to filers born in or before this year.
Type: int
Current value: 1952
gov.states.ut.tax.income.credits.earned_income.rate¶
Label: Utah EITC match
Utah matches this percentage of the federal earned income tax credit.
Type: float
Current value: 0.2
gov.states.ut.tax.income.credits.ctc.amount¶
Label: Utah child tax credit amount
Utah provides the following child tax credit amount, per eligible child.
Type: int
Current value: 1000
gov.states.ut.tax.income.credits.ctc.reduction.rate¶
Label: Utah child tax credit reduction rate
Utah reduces the child tax credit by the following rate, based on state adjusted gross income and tax exempt interest income.
Type: float
Current value: 0.1
gov.states.ga.tax.income.agi.exclusions.retirement.cap.younger¶
Label: Georgia retirement income exclusion younger cap
Georgia subtracts this lower retirement income amount for filers meeting the younger age threshold.
Type: int
Current value: 35000
gov.states.ga.tax.income.agi.exclusions.retirement.cap.earned_income¶
Label: Georgia retirement exclusion earned income cap
Georgia limits the earned income portion of the retirement exclusion to the following amount.
Type: int
Current value: 4000
gov.states.ga.tax.income.agi.exclusions.retirement.cap.older¶
Label: Georgia retirement income exclusion older cap
Georgia subtracts this higher retirement income amount for filers meeting the older age threshold.
Type: int
Current value: 65000
gov.states.ga.tax.income.agi.exclusions.retirement.age_threshold.younger¶
Label: Georgia retirement income exclusion younger age threshold
Georgia allows filers to receive the lower retirement income exclusion amount at or above the following younger age threshold.
Type: int
Current value: 62
gov.states.ga.tax.income.agi.exclusions.retirement.age_threshold.older¶
Label: Georgia retirement income exclusion older age threshold
Georgia allows filers to receive the higher retirement income exclusion amount at or above the following older age threshold.
Type: int
Current value: 65
gov.states.ga.tax.income.agi.exclusions.military_retirement.age_limit¶
Label: Georgia military retirement income exclusion age limit
Georgia qualifies filers for the military retirement income exclusions below the following age.
Type: int
Current value: 62
gov.states.ga.tax.income.agi.exclusions.military_retirement.additional.earned_income_threshold¶
Label: Georgia additional retirement exclusion earned income threshold
Georgia qualifies filers for the additional military retirement income exclusion with earned income above this threshold.
Type: int
Current value: 17500
gov.states.ga.tax.income.agi.exclusions.military_retirement.additional.amount¶
Label: Georgia military retirement income exclusion additional amount
Georgia subtracts this additional amount of military retirement income exclusion from adjusted gross income.
Type: int
Current value: 17500
gov.states.ga.tax.income.agi.exclusions.military_retirement.base¶
Label: Georgia military retirement income exclusion base amount
Georgia provides military retirement income exclusion for the age filer at this amount.
Type: int
Current value: 17500
gov.states.ga.tax.income.deductions.standard.blind.head¶
Label: Georgia additional standard deduction for blind head
Georgia allows for this additional standard deduction for blind filers.
Type: int
Current value: 1300
gov.states.ga.tax.income.deductions.standard.blind.spouse¶
Label: Georgia additional standard deduction for blind spouse
Georgia allows for this additional standard deduction for the blind spouse.
Type: int
Current value: 1300
gov.states.ga.tax.income.deductions.standard.aged.amount.head¶
Label: Georgia additional standard deduction for aged head
Georgia provides this additional standard deduction for aged filers.
Type: int
Current value: 1300
gov.states.ga.tax.income.deductions.standard.aged.amount.spouse¶
Label: Georgia additional standard deduction for aged spouse
Georgia provides this additional standard deduction for the aged spouse.
Type: int
Current value: 1300
gov.states.ga.tax.income.deductions.standard.aged.age_threshold¶
Label: Georgia additional standard deduction age threshold
Georgia provides additional standard deduction for the taxpayer or spouse at or above the following age.
Type: int
Current value: 65
gov.states.ga.tax.income.exemptions.dependent¶
Label: Georgia dependent exemption amount
Georgia issues the following exemption amount for each dependent.
Type: int
Current value: 4000
gov.states.ga.tax.income.credits.low_income.supplement_age_eligibility¶
Label: Georgia low income credit supplement age eligibility
Georgia provides an additional exemption under the low income credit for head and spouse at or above this age threshold.
Type: int
Current value: 65
gov.states.ga.tax.income.credits.cdcc.rate¶
Label: Georgia tax credits for qualified child and dependent care expenses
Georgia matches this percentage of the federal child and dependent care credit.
Type: float
Current value: 0.3
gov.states.ms.tax.income.adjustments.self_employment.rate¶
Label: Mississippi self-employment tax adjustment rate
Mississippi subtracts this fraction of self-employment taxes from adjusted gross income.
Type: float
Current value: 0.5
gov.states.ms.tax.income.adjustments.national_guard_or_reserve_pay.cap¶
Label: Mississippi national guard or reserve pay adjustment cap
Mississippi limits the national guard or reserve pay adjustment to the following amount.
Type: int
Current value: 15000
gov.states.ms.tax.income.exemptions.blind.amount¶
Label: Mississippi blind exemption amount
Mississippi provides an exemption of this amount per blind filer or spouse.
Type: int
Current value: 1500
gov.states.ms.tax.income.exemptions.dependents.amount¶
Label: Mississippi dependent exemption
Mississippi provides an exemption of this amount per dependent.
Type: int
Current value: 1500
gov.states.ms.tax.income.exemptions.aged.age_threshold¶
Label: Mississippi senior exemption age threshold
Mississippi provides the aged exemption amount for aged filers or spouse at or above this age.
Type: int
Current value: 65
gov.states.ms.tax.income.exemptions.aged.amount¶
Label: Mississippi aged exemption amount
Mississippi provides an exemption of this amount per aged filer or spouse.
Type: int
Current value: 1500
gov.states.ms.tax.income.credits.cdcc.match¶
Label: Mississippi CDCC match
Mississippi matches this percentage of the federal child and dependent care credit.
Type: float
Current value: 0.25
gov.states.ms.tax.income.credits.cdcc.income_limit¶
Label: Mississippi CDCC income limit
Mississippi limits the child and dependent care credit to filers with income below the following amount.
Type: int
Current value: 50000
gov.states.mt.tax.income.subtractions.disability_income.age_threshold¶
Label: Montana disability income exclusion age limit
Montana limits the disability income exclusion to filers under this age.
Type: int
Current value: 65
gov.states.mt.tax.income.subtractions.disability_income.cap¶
Label: Montana disability income exclusion cap
Montana caps the individual disability income exclusion at this amount.
Type: int
Current value: 5200
gov.states.mt.tax.income.subtractions.tuition.cap¶
Label: Montana tuition subtraction cap
Montana caps the tuition subtraction at this maximum amount.
Type: int
Current value: 3000
gov.states.mt.tax.income.deductions.standard.rate¶
Label: Montana standard deduction rate
Montana provides a standard deduction equal to this percentage of Montana adjusted gross income, subject to minimum and maximum values.
Type: float
Current value: 0.2
gov.states.mt.tax.income.deductions.child_dependent_care_expense.age_limit¶
Label: Montana Child and Dependent Care Expense deduction age threshold
Montana limits the child and dependent care expense deduction to expenses for dependents who have a disability or are below this age.
Type: int
Current value: 15
gov.states.mt.tax.income.main.capital_gains.in_effect¶
Label: Montana capital gains tax rate in effect
Montana taxes capital gains at a separate tax rate from other income if this is true.
Type: bool
Current value: True
gov.states.mt.tax.income.exemptions.interest.age_threshold¶
Label: Montana senior interest income exclusion age threshold
Montana partially excludes interest from adjusted gross income of filers and spouses at or above this age threshold.
Type: int
Current value: 65
gov.states.mt.tax.income.exemptions.age_threshold¶
Label: Montana income tax aged exemption age threshold
Montana provides an additional tax exemption to filers this age or older.
Type: int
Current value: 65
gov.states.mt.tax.income.exemptions.amount¶
Label: Montana income tax exemption amount
Montana deducts this amount for each eligible exemption when computing taxable income.
Type: int
Current value: 2960
gov.states.mt.tax.income.credits.elderly_homeowner_or_renter.net_household_income.standard_exclusion¶
Label: Montana elderly homeowner or renter credit net household income standard exclusion
Montana excludes this amount of net household income when computing net household income for elderly homeowner or renter credit.
Type: int
Current value: 12600
gov.states.mt.tax.income.credits.elderly_homeowner_or_renter.age_threshold¶
Label: Montana elderly homeowner or renter credit age threshold
Montana limits the elderly homeowner or renter credit to filers of this age or older.
Type: int
Current value: 62
gov.states.mt.tax.income.credits.elderly_homeowner_or_renter.rent_equivalent_tax_rate¶
Label: Montana elderly homeowner or renter credit rent equivalent rate
Montana counts this fraction of rent as property tax for its elderly homeowner or renter credit.
Type: float
Current value: 0.15
gov.states.mt.tax.income.credits.elderly_homeowner_or_renter.cap¶
Label: Montana elderly homeowner or renter credit pre multiplier cap
Montana caps the pre-multiplier amount of the elderly homeowner or renter credit to this amount.
Type: int
Current value: 1150
gov.states.mt.tax.income.credits.rebate.property.amount¶
Label: Montana property tax rebate amount
Montana provides the following property tax rebate amount.
Type: int
Current value: 675
gov.states.mt.tax.income.credits.ctc.income_limit.investment¶
Label: Montana child tax credit investment income limit
Montana limits its child tax credit to filers with investment income below this amount.
Type: int
Current value: 10300
gov.states.mt.tax.income.credits.ctc.income_limit.agi¶
Label: Montana child tax credit adjusted gross income limit
Montana limits its child tax credit to filers with federal adjusted gross income below this amount.
Type: int
Current value: 56000
gov.states.mt.tax.income.credits.ctc.reduction.increment¶
Label: Montana child tax credit reduction increment
Montana reduces the child tax credit for each of these increments that a filer’s adjusted gross income exceeds the threshold.
Type: int
Current value: 1000
gov.states.mt.tax.income.credits.ctc.reduction.amount¶
Label: Montana child tax credit reduction amount
Montana reduces the child tax credit by this amount for each income increment.
Type: int
Current value: 90
gov.states.mt.tax.income.credits.ctc.reduction.threshold¶
Label: Montana child tax credit reduction threshold
Montana reduces the child tax credit for filers with income above this income threshold.
Type: int
Current value: 50000
gov.states.mt.tax.income.credits.capital_gain.percentage¶
Label: Montana capital gains credit rate
Montana provides a credit for this fraction of the filer’s net capital gains.
Type: float
Current value: 0.02
gov.states.mt.tax.income.credits.eitc.match¶
Label: Montana EITC match
Montana matches this fraction of the federal earned income tax credit.
Type: float
Current value: 0.1
gov.states.mo.tax.income.deductions.business_income.rate¶
Label: Missouri business income deduction rate
Missouri caps the business income deduction at this percentage of total business income.
Type: float
Current value: 0.2
gov.states.mo.tax.income.deductions.mo_max_private_pension¶
Label: Missouri maximum private pension amount
Missouri provides this maximum amount of private pension.
Type: int
Current value: 6000
gov.states.mo.tax.income.minimum_taxable_income¶
Label: Missouri minimum taxable income
Missouri only levies tax on taxable income of at least this amount.
Type: int
Current value: 1273
gov.states.mo.tax.income.credits.wftc.match¶
Label: Missouri EITC match
Missouri matches this percentage of the federal Earned Income Tax Credit under the Working Families Tax Credit.
Type: float
Current value: 0.2
gov.states.mo.tax.income.credits.property_tax.income_offset.joint_renter¶
Label: Missouri income offset for married joint unit that paid some rent
Gross income offset for a married couple filing jointly who rent.
Type: int
Current value: 2000
gov.states.mo.tax.income.credits.property_tax.income_offset.non_joint¶
Label: Missouri income offset for all tax units that did not file as married joint
Gross income offset for those not a married couple filing jointly.
Type: int
Current value: 0
gov.states.mo.tax.income.credits.property_tax.income_offset.joint_owner¶
Label: Missouri income offset for married joint unit that owns house (and paid no rent)
Gross income offset for a married couple filing jointly who own.
Type: int
Current value: 4000
gov.states.mo.tax.income.credits.property_tax.age_threshold¶
Label: Missouri property tax credit age threshold
Age threshold for qualification for the MO Property Tax Credit
Type: int
Current value: 65
gov.states.mo.tax.income.credits.property_tax.phase_out.step¶
Label: Missouri property tax credit phaseout step size
Step size by which maximum MO property tax credit is phased out.
Type: int
Current value: 300
gov.states.mo.tax.income.credits.property_tax.phase_out.rate¶
Label: Missouri property tax credit phaseout rate
Rate at which maximum MO property tax credit is phased out.
Type: float
Current value: 0.000625
gov.states.mo.tax.income.credits.property_tax.phase_out.threshold¶
Label: Missouri property tax credit phaseout threshold
Net household income above which MO property tax credit is reduced.
Type: int
Current value: 14300
gov.states.mo.tax.income.credits.property_tax.rent_property_tax_limit¶
Label: Missouri property tax credit limit for property renters
Maximum claimable property tax associated with a rented property.
Type: int
Current value: 750
gov.states.mo.tax.income.credits.property_tax.property_tax_rent_ratio¶
Label: Missouri property tax credit property-tax-to-total-rent ratio
Ratio of property tax to total rent.
Type: float
Current value: 0.2
gov.states.mo.tax.income.credits.property_tax.property_tax_limit¶
Label: Missouri property tax credit limit for property owners
Maximum claimable property tax associated with an owned property.
Type: int
Current value: 1100
gov.states.mo.tax.income.credits.property_tax.aged_survivor_min_age¶
Label: Missouri property tax credit aged survivor minimum age
Minimum age for person with social security survivors benefits
Type: int
Current value: 60
gov.states.ma.tax.income.rates.part_b¶
Label: Massachusetts main income tax rate
The tax rate on all taxable income that is not dividends or capital gains.
Type: float
Current value: 0.05
gov.states.ma.tax.income.rates.part_a.capital_gains¶
Label: Massachusetts short-term capital gains tax rate
Massachusetts taxes Part A short-term capital gains at this rate.
Type: float
Current value: 0.085
gov.states.ma.tax.income.rates.part_a.dividends¶
Label: Massachusetts dividend tax rate
The tax rate on Part A dividend income.
Type: float
Current value: 0.05
gov.states.ma.tax.income.rates.part_c¶
Label: Massachusetts long-term capital gains rate
The tax rate on long-term capital gains.
Type: float
Current value: 0.05
gov.states.ma.tax.income.deductions.public_retirement_contributions¶
Label: Massachusetts income tax pension contributions maximum deduction
Maximum pension contributions deductible per person for Massachusetts state income tax.
Type: int
Current value: 2000
gov.states.ma.tax.income.capital_gains.long_term_collectibles_deduction¶
Label: MA Long-term capital gains on collectibles deduction rate
Percent of long-term capital gains on collectibles that is deductible from Part A (interest, dividends and short-term capital gains) gross income, after loss deductions.
Type: float
Current value: 0.5
gov.states.ma.tax.income.capital_gains.deductible_against_interest_dividends¶
Label: MA income tax max capital gains deductible against interest or dividends
Maximum capital losses deductible against interest or dividends.
Type: int
Current value: 2000
gov.states.ma.tax.income.exemptions.blind¶
Label: Massachusetts income tax blind exemption
Massachusetts income tax exemption per blind head or spouse.
Type: int
Current value: 2200
gov.states.ma.tax.income.exemptions.dependent¶
Label: Massachusetts income tax dependent exemption
State income tax exemption per dependent.
Type: int
Current value: 1000
gov.states.ma.tax.income.exemptions.aged.amount¶
Label: Massachusetts income tax aged exemption
Massachusetts income tax exemption per aged head or spouse.
Type: int
Current value: 700
gov.states.ma.tax.income.exemptions.aged.age¶
Label: Massachusetts income tax aged exemption age threshold
Age threshold to be eligible for a Massachusetts income tax aged exemption
Type: int
Current value: 65
gov.states.ma.tax.income.credits.dependent_care.dependent_cap¶
Label: Massachusetts dependent care credit dependent cap
Massachusetts dependent care credit maximum number of qualifying individuals.
Type: int
Current value: 2
gov.states.ma.tax.income.credits.dependent_care.amount¶
Label: Massachusetts dependent care credit
Massachusetts dependent care credit amount per dependent
Type: int
Current value: 240
gov.states.ma.tax.income.credits.dependent_care.in_effect¶
Label: Massachusetts Dependent Care Tax Credit in effect
Massachusetts provides the greater of the Dependent Tax Credit and the Dependent Care Tax Credit if this is true.
Type: bool
Current value: False
gov.states.ma.tax.income.credits.limited_income_credit.income_limit¶
Label: Massachusetts limited income tax credit income limit
Maximum income for the Massachusetts Limited Income Credit, as a percentage of the AGI exempt limit.
Type: float
Current value: 1.75
gov.states.ma.tax.income.credits.limited_income_credit.percent¶
Label: Massachusetts limited income tax credit percentage
Massachusetts limited income tax credit percentage.
Type: float
Current value: 0.1
gov.states.ma.tax.income.credits.senior_circuit_breaker.amount.min_real_estate_tax¶
Label: Massachusetts Senior Circuit Breaker real estate tax threshold
Real estate taxes (or equivalent rents) over this percentage of income (for the MA SCB) increase the Massachusetts Senior Circuit Breaker credit.
Type: float
Current value: 0.1
gov.states.ma.tax.income.credits.senior_circuit_breaker.amount.max¶
Label: Massachusetts Senior Circuit Breaker maximum payment
Maximum payment under the Massachusetts Senior Circuit Breaker credit.
Type: int
Current value: 2590
gov.states.ma.tax.income.credits.senior_circuit_breaker.eligibility.min_age¶
Label: Massachusetts Senior Circuit Breaker minimum age
Minimum age to qualify for the Massachusetts Senior Circuit Breaker credit.
Type: int
Current value: 65
gov.states.ma.tax.income.credits.senior_circuit_breaker.eligibility.max_property_value¶
Label: Massachusetts Senior Circuit Breaker maximum property value
Maximum assessed property value for the Massachusetts Senior Circuit Breaker credit.
Type: int
Current value: 1025000
gov.states.ma.tax.income.credits.dependent.dependent_cap¶
Label: Massachusetts child and dependent credit dependent cap
Massachusetts limits its child and dependent tax credit to this number of dependents.
Type: float
Current value: inf
gov.states.ma.tax.income.credits.dependent.amount¶
Label: Massachusetts child and dependent credit amount
Massachusetts provides this amount for each dependent in its child and dependent credit.
Type: int
Current value: 440
gov.states.ma.tax.income.credits.dependent.child_age_limit¶
Label: Massachusetts dependent credit child age limit
Age at which children no longer qualify for the Massachusetts dependent tax credit.
Type: int
Current value: 13
gov.states.ma.tax.income.credits.dependent.elderly_age_limit¶
Label: Massachusetts dependent credit elderly age limit
Age at which elderly dependents qualify for the Massachusetts dependent tax credit.
Type: int
Current value: 65
gov.states.ma.tax.income.credits.eitc.match¶
Label: Massachusetts EITC match
Massachusetts matches this fraction of the federal earned income credit.
Type: float
Current value: 0.4
gov.states.ak.dor.permanent_fund_dividend¶
Label: Alaska taxable permanent fund dividend
Alaska provides this Permanent Fund Dividend amount.
Type: float
Current value: 1403.83
gov.states.ak.dor.energy_relief¶
Label: Alaska energy relief
Alaska provides this one-time energy relief payment.
Type: float
Current value: 298.17
gov.states.ky.tax.income.deductions.standard¶
Label: Kentucky standard deduction amount
Kentucky provides this standard deduction amount.
Type: int
Current value: 3270
gov.states.ky.tax.income.rate¶
Label: Kentucky income tax rate
Kentucky taxes individual income at this rate.
Type: float
Current value: 0.04
gov.states.ky.tax.income.exclusions.pension_income.threshold¶
Label: Kentucky income tax rate
Kentucky caps the pension income at this amount for most individuals.
Type: int
Current value: 31110
gov.states.ky.tax.income.credits.personal.amount.blind¶
Label: Kentucky personal tax credits blind amount
Kentucky provides this personal tax credit for blind filers.
Type: int
Current value: 40
gov.states.ky.tax.income.credits.personal.amount.military¶
Label: Kentucky personal tax credits military service amount
Kentucky provides this personal tax credit for filers who served in the military.
Type: int
Current value: 20
gov.states.ky.tax.income.credits.tuition_tax.rate¶
Label: Kentucky tuition tax credit rate
Kentucky matches this fraction of the American Opportunity and the Lifetime Learning credits, for undergraduate education at Kentucky institutions.
Type: float
Current value: 0.25
gov.states.ky.tax.income.credits.dependent_care_service.match¶
Label: Kentucky dependent care service credit rate
Kentucky matches the federal child and dependent care credit at the following rate for its dependent care service credit.
Type: float
Current value: 0.2
gov.states.ky.tax.income.credits.family_size.family_size_cap¶
Label: Kentucky family size tax credit family size cap
Kentucky caps the family size at this number when calculating the poverty threshold for the family size tax credit.
Type: int
Current value: 4
gov.states.al.tax.income.deductions.itemized.medical_expense.income_floor¶
Label: Alabama medical expenses deduction income floor
Alabama deducts medical expenses over this percentage of adjusted gross income.
Type: float
Current value: 0.04
gov.states.al.tax.income.exemptions.retirement.age_threshold¶
Label: Alabama retirement exemption age threshold
Alabama provides the retirement exemption to filers at or above this age threshold.
Type: int
Current value: 65
gov.states.al.tax.income.exemptions.retirement.cap¶
Label: Alabama retirement exemption cap
Alabama caps the retirement exemption at this amount.
Type: int
Current value: 6000
gov.states.nh.tax.income.rate¶
Label: New Hampshire tax rate
New Hampshire taxes interest and dividends at this rate.
Type: float
Current value: 0.02
gov.states.nh.tax.income.exemptions.amount.old_age_addition¶
Label: New Hampshire old age exemption amount
New Hampshire provides an old age exemption amount for filers of or above the age 65.
Type: int
Current value: 1200
gov.states.nh.tax.income.exemptions.amount.disabled_addition¶
Label: New Hampshire disabled exemption amount
New Hampshire provided an exemption amount for disabled filers below the age of 65.
Type: int
Current value: 1200
gov.states.nh.tax.income.exemptions.amount.blind_addition¶
Label: New Hampshire blind exemption
New Hampshire provides an exemption of this amount per blind filer.
Type: int
Current value: 1200
gov.states.nh.tax.income.exemptions.disability_age_threshold¶
Label: New Hampshire disabled exemption age threshold
New Hampshire provides an exemption for disabled filers below this age.
Type: int
Current value: 65
gov.states.nh.tax.income.exemptions.old_age_eligibility¶
Label: New Hampshire old age exemption eligibility
New Hampshire provides an exemption for taxpayers on or older than this age.
Type: int
Current value: 65
gov.states.mn.tax.income.subtractions.elderly_disabled.agi_offset_extra¶
Label: Minnesota extra AGI offset in elderly/disabled subtraction calculations
Minnesota allows a subtraction from federal adjusted gross income to get its taxable income that is available to tax units with elderly or disabled heads or spouses that met certain eligibility conditions with this variable being extra offset against US AGI when there are two aged/disabled spouses in the tax unit.
Type: int
Current value: 3500
gov.states.mn.tax.income.subtractions.elderly_disabled.net_agi_fraction¶
Label: Minnesota elderly/disabled subraction net AGI fraction
Minnesota allows a subtraction from federal adjusted gross income to get its taxable income that is available to tax units with elderly or disabled heads or spouses that met certain eligibility conditions with this variable being the fraction of net AGI that reduces the subtraction amount.
Type: float
Current value: 0.5
gov.states.mn.tax.income.subtractions.elderly_disabled.minimum_age¶
Label: Minnesota elderly/disabled subtraction minimum age for age eligibility
Minnesota allows a subtraction from federal adjusted gross income to get its taxable income that is available to tax units with elderly or disabled heads or spouses that met certain eligibility conditions such as being at least this old to be considered age eligible.
Type: int
Current value: 65
gov.states.mn.tax.income.subtractions.pension_income.reduction.increment¶
Label: Minnesota public pension subtraction reduction increment
Minnesota reduces the public pension subtraction by this fraction for each increments of adjusted gross income.
Type: int
Current value: 2000
gov.states.mn.tax.income.subtractions.pension_income.reduction.rate¶
Label: Minnesota public pension subtraction reduction rate
Minnesota reduces the public pension subtraction by this fraction for each increment of adjusted gross income.
Type: float
Current value: 0.1
gov.states.mn.tax.income.subtractions.charity.threshold¶
Label: Minnesota charity subtraction threshold
Minnesota allows subtraction from federal adjusted gross income of a fraction of charitable contributions in excess of this threshold for tax units that do not itemize Minnesota deductions.
Type: int
Current value: 500
gov.states.mn.tax.income.subtractions.charity.fraction¶
Label: Minnesota charity subtraction fraction
Minnesota allows subtraction from federal adjusted gross income of this fraction of charitable contributions in excess of a threshold for tax units that do not itemize Minnesota deductions.
Type: float
Current value: 0.5
gov.states.mn.tax.income.amt.rate¶
Label: Minnesota AMT rate
Minnesota has an alternative income tax (AMT) the calculation of which involves this tax rate.
Type: float
Current value: 0.0675
gov.states.mn.tax.income.deductions.itemized.reduction.alternate.income_threshold¶
Label: Minnesota itemized deduction alternate reduction income threshold
Minnesota reduces the itemized deductions by a flat rate for filers with adjusted gross income above this threshold.
Type: int
Current value: 1000000
gov.states.mn.tax.income.deductions.itemized.reduction.alternate.rate¶
Label: Minnesota alternate itemized deduction reduction rate
Minnesota reduces the itemized deductions when federal adjusted gross income is above a threshold by applying this fraction to a subset of itemized deductions.
Type: float
Current value: 0.8
gov.states.mn.tax.income.deductions.itemized.reduction.excess_agi_fraction.high¶
Label: Minnesota itemized deductions higher excess AGI fraction
Minnesota reduces itemized deductions by this fraction of the excess of adjusted gross income above the higher threshold.
Type: float
Current value: 0.1
gov.states.mn.tax.income.deductions.itemized.reduction.excess_agi_fraction.low¶
Label: Minnesota itmeized deductions lower excess AGI fraction
Minnesota reduces itemized deductions by this fraction of the excess of adjusted gross income above the lower threshold.
Type: float
Current value: 0.03
gov.states.mn.tax.income.deductions.itemized.alternate_reduction_applies¶
Label: Minnesota itemized deduction alternate reduction applies
Minnesota applies an alternate itemized deduction reduction if this is true.
Type: bool
Current value: True
gov.states.mn.tax.income.deductions.standard.reduction.alternate.income_threshold¶
Label: Minnesota standard deduction alternate reduction income threshold
Minnesota reduces the standard deduction by a flat rate for filers with adjusted gross income above this threshold.
Type: int
Current value: 1053750
gov.states.mn.tax.income.deductions.standard.reduction.alternate.rate¶
Label: Minnesota fraction of subset of itemized deductions that can limit total itemized deductions
Minnesota reduces the standard deduction when federal adjusted gross income is above a threshold by applying this fraction to a subset of the standard deduction.
Type: float
Current value: 0.8
gov.states.mn.tax.income.deductions.standard.reduction.excess_agi_fraction.high¶
Label: Minnesota standard deduction higher excess AGI fraction
Minnesota reduces the standard deduction by this fraction of the excess of adjusted gross income above the higher threshold.
Type: float
Current value: 0.1
gov.states.mn.tax.income.deductions.standard.reduction.excess_agi_fraction.low¶
Label: Minnesota standard deduction lower excess AGI fraction
Minnesota reduces the standard deduction by this fraction of the excess of adjusted gross income above the lower threshold.
Type: float
Current value: 0.03
gov.states.mn.tax.income.deductions.standard.reduction.alternate_reduction_applies¶
Label: Minnesota standard deduction alternate reduction applies
Minnesota applies an alternate standard deduction reduction if this is true.
Type: bool
Current value: True
gov.states.mn.tax.income.exemptions.agi_step_fraction¶
Label: Minnesota fraction of federal adjusted gross income steps above threshold that is used to limit exemptions
Minnesota limits exemptions when federal adjusted gross income is above a threshold by this fraction of AGI per step above the threshold.
Type: float
Current value: 0.02
gov.states.mn.tax.income.credits.marriage.minimum_taxable_income¶
Label: Minnesota marriage credit minimum taxable income for eligibility
Minnesota provides a marriage credit for joint filers where their taxable income is at least this minimum amount.
Type: int
Current value: 44000
gov.states.mn.tax.income.credits.marriage.minimum_individual_income¶
Label: Minnesota marriage credit minimum individual income for eligibility
Minnesota provides a marriage credit for joint filers where the lesser income of the two spouses is at least this minimum amount.
Type: int
Current value: 28000
gov.states.mn.tax.income.credits.marriage.standard_deduction_fraction¶
Label: Minnesota marriage credit standard deduction fraction
Minnesota provides a marriage credit for joint filers the calculation of which involves this fraction of their standard deduction.
Type: float
Current value: 0.5
gov.states.mn.tax.income.credits.marriage.maximum_amount¶
Label: Minnesota marriage credit minimum amount
Minnesota provides a marriage credit for joint filers where this is the maximum credit amount.
Type: float
Current value: 1857.4978743358774
gov.states.mn.tax.income.credits.cwfc.wfc.additional.age_threshold¶
Label: Minnesota working family credit additional amount age threshold
Minnesota provides an additional working family credit amount for each qualifying child over this age threshold.
Type: int
Current value: 18
gov.states.mn.tax.income.credits.cwfc.wfc.eligible.childless_adult_age.minimum¶
Label: Minnesota WFC minimum eligibility age for childless adults
Minnesota has a working family credit (WFC) for which childless adults must be at least this age and no more than a maximum age.
Type: int
Current value: 19
gov.states.mn.tax.income.credits.cwfc.wfc.eligible.childless_adult_age.maximum¶
Label: Minnesota WFC maximum eligibility age for childless adults
Minnesota has a working family credit (WFC) for which childless adults must be at least a minimum age and no more than this age.
Type: int
Current value: 64
gov.states.mn.tax.income.credits.cwfc.phase_out.rate.main¶
Label: Minnesota child and working families tax credit main phase-out rate
Minnesota phases the child and working families tax credit out at this rate, for filers without qualifying older children.
Type: float
Current value: 0.12
gov.states.mn.tax.income.credits.cwfc.phase_out.rate.ctc_ineligible_with_qualifying_older_children¶
Label: Minnesota child and working families tax credit phase-out ctc ineligible with qualifying older children rate
Minnesota phases the child and working families tax credit out at this rate, for filers ineligible for the child tax credit with eligible older children.
Type: float
Current value: 0.09
gov.states.mn.tax.income.credits.cwfc.phase_out.threshold.other¶
Label: Minnesota child and working families tax credit non-joint phase-out threshold
Minnesota phases the child and working families tax credit out over this threshold for non-joint filers with the larger of earned income or adjusted gross income.
Type: int
Current value: 29500
gov.states.mn.tax.income.credits.cwfc.phase_out.threshold.joint¶
Label: Minnesota child and working families tax credit joint phase-out threshold
Minnesota phases the child and working families tax credit out over this threshold for joint filers with the larger of earned income or adjusted gross income.
Type: int
Current value: 35000
gov.states.mn.tax.income.credits.cwfc.ctc.amount¶
Label: Minnesota child tax credit amount
Minnesota provides the following child tax credit amount for each qualifying child.
Type: int
Current value: 1920
gov.states.mn.tax.income.credits.cdcc.maximum_dependents¶
Label: Minnesota CDCC maximum number of qualified dependents
Minnesota has a child/dependent care credit in which this is the maximum number of qualified dependents allowed.
Type: int
Current value: 2
gov.states.mn.tax.income.credits.cdcc.child_age¶
Label: Minnesota CDCC dependent child age
Minnesota has a child/dependent care credit in which children under this age qualify as a dependent.
Type: int
Current value: 13
gov.states.mn.tax.income.credits.cdcc.phaseout_rate¶
Label: Minnesota CDCC excess AGI phaseout rate
Minnesota has a child/dependent care credit which is phased out at this rate above a federal AGI threshold.
Type: float
Current value: 0.05
gov.states.mn.tax.income.credits.cdcc.phaseout_threshold¶
Label: Minnesota CDCC phaseout threshold
Minnesota has a child/dependent care credit which begins to be phased out when federal AGI exceeds this threshold.
Type: int
Current value: 64320
gov.states.mn.tax.income.credits.cdcc.separate_filers_excluded¶
Label: Minnesota CDCC separate filers excluded
Minnesota excludes separate filers from the dependent care credit if this is true.
Type: bool
Current value: False
gov.states.mn.tax.income.credits.cdcc.maximum_expense¶
Label: Minnesota CDCC maximum allowed care expense per qualified dependent
Minnesota has a child/dependent care credit in which this is the maximum care expense allowed per qualified dependent.
Type: int
Current value: 3000
gov.states.mi.tax.income.senior_age¶
Label: Michigan senior age threshold
Michigan defines “Senior citizen” as filers of this age or older.
Type: int
Current value: 65
gov.states.mi.tax.income.deductions.standard.tier_three.age_threshold¶
Label: Michigan tier three standard deduction age threshold
Michigan limits the tier three standard deduction to filers at or above this age threshold.
Type: int
Current value: 67
gov.states.mi.tax.income.deductions.standard.tier_two.retirement_year¶
Label: Michigan retirement benefit tier three retirement age
Michigan limits the tier three pension benefit to filers who retired after this year.
Type: int
Current value: 2013
gov.states.mi.tax.income.deductions.standard.tier_two.amount.increase¶
Label: Michigan increased tier two standard deduction amount
Michigan provides this increased tier two standard deduction amount.
Type: int
Current value: 15000
gov.states.mi.tax.income.deductions.standard.tier_two.age_threshold¶
Label: Michigan additional standard deduction age threshold
Michigan limits the additional standard deduction to filers of this age or older.
Type: int
Current value: 67
gov.states.mi.tax.income.deductions.interest_dividends_capital_gains.birth_year¶
Label: Michigan interest, dividends, and capital gains deduction birth year
Michigan provides a interest, dividends, and capital gains deduction to filers born prior to this year.
Type: int
Current value: 1946
gov.states.mi.tax.income.deductions.retirement_benefits.expanded.rate¶
Label: Michigan expanded retirement and pension benefits rate
Michigan multiplies the reduced tier one deduction amount by this rate under the expanded retirement and pension benefits deduction.
Type: float
Current value: 0.75
gov.states.mi.tax.income.deductions.retirement_benefits.expanded.availability¶
Label: Michigan expanded retirement and pension benefits deduction availability
Michigan allows for an expanded retirement and pension benefits deduction calculation if this is true.
Type: bool
Current value: True
gov.states.mi.tax.income.deductions.retirement_benefits.tier_three.ss_exempt.not_retired.amount¶
Label: Michigan non-retired tier three retirement and pension benefits deduction amount
Michigan provides this non-retired tier three retirement and pension benefits amount.
Type: int
Current value: 15000
gov.states.mi.tax.income.deductions.retirement_benefits.tier_three.ss_exempt.retired.retirement_year¶
Label: Michigan tier three retirement benefit retirement year
Michigan limits the tier three pension benefit to filers, retired after this year.
Type: int
Current value: 2013
gov.states.mi.tax.income.deductions.retirement_benefits.tier_one.birth_year¶
Label: Michigan tier one retirement and pension benefits birth year threshold
Michigan limits the tier one retirement and pension benefits addition to filers born before this year.
Type: int
Current value: 1946
gov.states.mi.tax.income.rate¶
Label: Michigan income tax rate
Michigan taxes individual income at this rate.
Type: float
Current value: 0.0425
gov.states.mi.tax.income.exemptions.disabled.amount.veteran¶
Label: Michigan disabled veteran exemption amount
Michigan provides this exemption amount for each disabled veteran in the household.
Type: int
Current value: 400
gov.states.mi.tax.income.exemptions.disabled.amount.base¶
Label: Michigan disabled exemption base amount
Michigan provides this exemption amount for each disabled person or dependent in the household.
Type: int
Current value: 3100
gov.states.mi.tax.income.exemptions.disabled.age_limit¶
Label: Michigan disabled exemption age limit
Michigan limits the disabled exemption to totally and permanently disabled filers under this age.
Type: int
Current value: 66
gov.states.mi.tax.income.exemptions.personal¶
Label: Michigan exemption base amount
Michigan provides this exemption amount for the filer and spouse of the tax unit, each dependent, and each of the filers stillborn children.
Type: int
Current value: 5400
gov.states.mi.tax.income.credits.home_heating.alternate.household_resources.rate¶
Label: Michigan home heating credit alternate household resource rate
Michigan provides a credit for this fraction of reduced heating costs less reduced adjusted household resources under the alternate home heating credit.
Type: float
Current value: 0.11
gov.states.mi.tax.income.credits.home_heating.alternate.heating_costs.rate¶
Label: Michigan alternate home heating credit household resource rate
Michigan provides a credit for this fraction of reduced heating costs less reduced adjusted household resources under the alternate home heating credit.
Type: float
Current value: 0.7
gov.states.mi.tax.income.credits.home_heating.alternate.heating_costs.cap¶
Label: Michigan alternate home heating credit heating costs cap
Michigan caps the total heating costs at this amount under the alternate home heating credit computation.
Type: int
Current value: 3500
gov.states.mi.tax.income.credits.home_heating.additional_exemption.amount¶
Label: Michigan home heating additional base amount per additional exemption
Michigan increases the home heating base by this amount for each additional exemption.
Type: int
Current value: 198
gov.states.mi.tax.income.credits.home_heating.additional_exemption.limit¶
Label: Michigan home heating credit additional exemption limit
Michigan increases the home heating credit base for each exemption over this number.
Type: int
Current value: 6
gov.states.mi.tax.income.credits.home_heating.standard.included_heating_cost_rate¶
Label: Michigan standard home heating credit rate if rent includes heating
Michigan multiplies the standard home heating credit by this fraction if rent includes heating.
Type: float
Current value: 0.5
gov.states.mi.tax.income.credits.home_heating.standard.reduction_rate¶
Label: Michigan standard home heating credit reduction rate
Michigan reduces the standard heating credit amount by this fraction of household resources.
Type: float
Current value: 0.035
gov.states.mi.tax.income.credits.home_heating.standard.fpg_rate¶
Label: Michigan standard home heating credit federal poverty guidelines rate
Michigan limits the home heating credit to filers with household resources below this fraction of the federal poverty guidelines.
Type: float
Current value: 1.1
gov.states.mi.tax.income.credits.home_heating.credit_percentage¶
Label: Michigan home heating credit percentage
Michigan provides a credit for this fraction of the greater of the standard and alternate home heating credit.
Type: float
Current value: 0.56
gov.states.mi.tax.income.credits.homestead_property_tax.rate.senior.alternate¶
Label: Michigan alternate property tax senior credit alternate rate
Michigan provides senior renters with an alternate homestead property tax credit of this fraction of total household resources subtracted from total rent payments.
Type: float
Current value: 0.4
gov.states.mi.tax.income.credits.homestead_property_tax.rate.non_senior_disabled¶
Label: Michigan homestead property tax non-disabled/senior credit rate
Michigan provides a maximum homestead property tax credit as this fraction of the excess of property taxes over the household resource exemption, for filers without a disabled or senior member.
Type: float
Current value: 0.6
gov.states.mi.tax.income.credits.homestead_property_tax.exemption.non_senior_disabled¶
Label: Michigan homestead property tax credit non-disabled/senior exemption rate
Michigan subtracts this fraction of the household resources from the total household resources under the homestead property tax credit computation, for filers without a disabled or senior member.
Type: float
Current value: 0.032
gov.states.mi.tax.income.credits.homestead_property_tax.rent_equivalization¶
Label: Michigan homestead property tax credit rent equivalization
Michigan multiplies the rent amount by this rate under the homestead property tax credit.
Type: float
Current value: 0.23
gov.states.mi.tax.income.credits.homestead_property_tax.reduction.increment¶
Label: Michigan homestead property tax credit phase out increment
Michigan phases its homestead property tax credit out in these increments.
Type: int
Current value: 1000
gov.states.mi.tax.income.credits.homestead_property_tax.reduction.rate¶
Label: Michigan household resources reduction rate phase out brackets
Michigan phases its homestead property tax credit at this rate multiple for each reduction increment.
Type: float
Current value: 0.1
gov.states.mi.tax.income.credits.homestead_property_tax.reduction.start¶
Label: Michigan homestead property tax credit reduction start
Michigan phases its homestead property tax credit out for filers with household resources above this threshold.
Type: int
Current value: 58300
gov.states.mi.tax.income.credits.homestead_property_tax.property_value_limit¶
Label: Michigan homestead property tax credit property value limit
Michigan limits the homestead property tax credit to filers with property value below this amount.
Type: int
Current value: 154400
gov.states.mi.tax.income.credits.homestead_property_tax.cap¶
Label: Michigan homestead property tax credit cap
Michigan caps the homestead property tax credit at this amount.
Type: int
Current value: 1700
gov.states.mi.tax.income.credits.eitc.match¶
Label: Michigan EITC match
Michigan matches this share of the federal Earned Income Tax Credit.
Type: float
Current value: 0.3
gov.states.ok.tax.income.agi.subtractions.pension_limit¶
Label: Oklahoma limit on taxable pension benefit AGI subtraction per person
Oklahoma limit on taxable pension benefit AGI subtraction per person.
Type: int
Current value: 10000
gov.states.ok.tax.income.agi.subtractions.military_retirement.floor¶
Label: Oklahoma military retirement benefit subtraction floor
Oklahoma provides a minimum military retirement benefit subtraction for this amount, not to exceed military retirement income.
Type: int
Current value: 0
gov.states.ok.tax.income.agi.subtractions.military_retirement.rate¶
Label: Oklahoma military retirement exclusion rate
Oklahoma excludes this percentage of military retirement benefits under the retirement benefit subtraction.
Type: float
Current value: 1.0
gov.states.ok.tax.income.deductions.itemized.limit¶
Label: Oklahoma itemized deduction limit
Oklahoma allows this maximum amount of itemized deductions.
Type: int
Current value: 17000
gov.states.ok.tax.income.exemptions.special_age_minimum¶
Label: Oklahoma special exemption age minimum
Oklahoma provides a special exemption for people this age or older.
Type: int
Current value: 65
gov.states.ok.tax.income.exemptions.amount¶
Label: Oklahoma per-person exemption amount
Oklahoma provides this exemption amount per person.
Type: int
Current value: 1000
gov.states.ok.tax.income.credits.property_tax.age_minimum¶
Label: Oklahoma property tax credit minimum age
Oklahoma limits its property tax credit to filers this age or older.
Type: int
Current value: 65
gov.states.ok.tax.income.credits.property_tax.income_limit¶
Label: Oklahoma property tax credit gross income limit
Oklahoma limits its property tax credit to filers with gross income below this amount.
Type: int
Current value: 12000
gov.states.ok.tax.income.credits.property_tax.maximum_credit¶
Label: Oklahoma property tax credit maximum amount
Oklahoma provides a property tax credit up to this amount.
Type: int
Current value: 200
gov.states.ok.tax.income.credits.property_tax.income_fraction¶
Label: Oklahoma property tax credit gross income fraction
Oklahoma provides a property tax credit of this percent of gross income.
Type: float
Current value: 0.01
gov.states.ok.tax.income.credits.earned_income.eitc_fraction¶
Label: Oklahoma EITC match
Oklahoma matches this share of the federal Earned Income Tax Credit.
Type: float
Current value: 0.05
gov.states.ok.tax.income.credits.sales_tax.age_minimum¶
Label: Oklahoma sales tax credit minimum age for second income limit
Oklahoma limits its sales tax credit to filers this age or above for the second income limit
Type: int
Current value: 65
gov.states.ok.tax.income.credits.sales_tax.income_limit1¶
Label: Oklahoma sales tax credit gross income limit 1
Oklahoma applies this first gross income limit to the sales tax credit.
Type: int
Current value: 20000
gov.states.ok.tax.income.credits.sales_tax.amount¶
Label: Oklahoma sales tax credit amount per exemption
Oklahoma provides a sales tax credit of this amount per exemption.
Type: int
Current value: 40
gov.states.ok.tax.income.credits.sales_tax.income_limit2¶
Label: Oklahoma sales tax credit gross income limit 2
Oklahoma applies this second gross income limit to its sales tax credit.
Type: int
Current value: 50000
gov.states.ok.tax.income.credits.child.agi_limit¶
Label: Oklahoma Child Care/Child Tax Credit income limit
Oklahoma limits its Child Care/Child Tax Credit to filers with federal AGI below this amount.
Type: int
Current value: 100000
gov.states.ok.tax.income.credits.child.ctc_fraction¶
Label: Oklahoma CTC match
Oklahoma matches this percent of the federal Child Tax Credit.
Type: float
Current value: 0.05
gov.states.ok.tax.income.credits.child.cdcc_fraction¶
Label: Oklahoma CDCC match
Oklahoma matches this percent of the federal Child and Dependent Care Credit.
Type: float
Current value: 0.2
gov.states.ok.tax.use.rate¶
Label: Oklahoma use tax rate
Oklahoma levies a use tax at this percent of federal adjusted gross income.
Type: float
Current value: 0.00056
gov.states.in.tax.income.deductions.military_service.max¶
Label: Indiana max military service deduction
Indiana provides up a military service deduction of up to this amount per person.
Type: int
Current value: 5000
gov.states.in.tax.income.deductions.nonpublic_school.amount¶
Label: Indiana nonpublic school deduction
Indiana provides a deduction of this amount for qualified dependent children in private, parochial, or home school with unreimbursed expenses.
Type: int
Current value: 1000
gov.states.in.tax.income.deductions.unemployment_compensation.reduced_agi_haircut¶
Label: Indiana haircut to reduced AGI for computing maximum unemployment compensation deduction
Indiana applies this haircut when reducing adjusted gross income for computing the maximum unemployment compensation deduction.
Type: float
Current value: 0.5
gov.states.in.tax.income.agi_rate¶
Label: Indiana AGI tax rate
Indiana taxes Indiana adjusted gross income at this rate.
Type: float
Current value: 0.03
gov.states.in.tax.income.exemptions.adoption.amount¶
Label: Indiana adopted children exemption additional amount
Indiana provides an additional exemption for eligible adopted dependents of this amount.
Type: int
Current value: 3000
gov.states.in.tax.income.exemptions.aged_low_agi.amount¶
Label: Indiana exemptions additional amount for low AGI aged
Indiana provides this additional exemption amount for low-income aged filers.
Type: int
Current value: 500
gov.states.in.tax.income.exemptions.qualifying_child.max_ages.student¶
Label: Indiana additional exemption age limit for students
Indiana considers as children people below this age when compute its additional exemption for student dependents.
Type: int
Current value: 23
gov.states.in.tax.income.exemptions.qualifying_child.max_ages.non_student¶
Label: Indiana additional exemption age limit for non-students
Indiana considers as children people below this age when compute its additional exemption for non-student dependents.
Type: int
Current value: 18
gov.states.in.tax.income.exemptions.aged_blind.amount¶
Label: Indiana exemptions additional amount for aged and or blind
Indiana provides this additional exemption amount for aged and/or blind filers.
Type: int
Current value: 1000
gov.states.in.tax.income.exemptions.additional.amount¶
Label: Indiana exemptions additional amount for dependent children
Indiana provides this additional exemption amount for qualifying dependent children.
Type: int
Current value: 1500
gov.states.in.tax.income.exemptions.base.amount¶
Label: Indiana exemptions base amount
Indiana provides this base exemption amount.
Type: int
Current value: 1000
gov.states.in.tax.income.credits.earned_income.decoupled¶
Label: Whether IN EITC is decoupled from federal EITC
Indiana has a state EITC that is decoupled from the federal EITC if this parameter is true.
Type: bool
Current value: False
gov.states.in.tax.income.credits.earned_income.childless.min_age¶
Label: Indiana EITC minimum age for childless eligibility
Indiana limits its earned income tax credit to filers this age or above if they have no children.
Type: int
Current value: 25
gov.states.in.tax.income.credits.earned_income.childless.phase_out_rate¶
Label: Indiana EITC phase-out rate for childless credit in 2021
Indiana has a state EITC that used this phase-out rate for childless credit in 2021.
Type: int
Current value: 0
gov.states.in.tax.income.credits.earned_income.childless.phase_in_rate¶
Label: Indiana EITC phase-in rate for childless credit in 2021
Indiana has a state EITC that used this phase-in rate for childless credit in 2021.
Type: int
Current value: 0
gov.states.in.tax.income.credits.earned_income.childless.phase_out_start¶
Label: Indiana EITC phase-out start income for childless credit in 2021
Indiana has a state EITC that used this phase-out start income for childless credit in 2021.
Type: int
Current value: 0
gov.states.in.tax.income.credits.earned_income.childless.max_age¶
Label: Indiana EITC maximum age for childless eligibility
Indiana limits its earned income tax credit to filers this age or below if they have no children.
Type: int
Current value: 64
gov.states.in.tax.income.credits.earned_income.childless.maximum¶
Label: Indiana EITC maximum childless credit in 2021
Indiana has a state EITC that used this maximum childless credit in 2021.
Type: int
Current value: 0
gov.states.in.tax.income.credits.earned_income.max_children¶
Label: IN EITC maximum allowable children
Indiana has a state EITC that recognizes at most this maximum number of eligible children.
Type: int
Current value: 3
gov.states.in.tax.income.credits.earned_income.investment_income_limit¶
Label: Indiana EITC investment income limit
Indiana makes any taxpayer with investment income that exceeds this limit EITC ineligible.
Type: int
Current value: 3800
gov.states.in.tax.income.credits.earned_income.match_rate¶
Label: Indiana federal-EITC match rate
Indiana matches this fraction of the federal earned income tax credit.
Type: float
Current value: 0.1
gov.states.in.tax.income.credits.unified_elderly.min_age¶
Label: Indiana unified elderly tax credit minimum age for eligibility
Indiana allows filers at or above this age to receive the unified tax credit for the elderly.
Type: int
Current value: 65
gov.states.co.tax.income.subtractions.charitable_contribution.adjustment¶
Label: Colorado charitable contributions subtraction adjustment
Colorado subtracts charitable contributions above this amount from the adjusted gross income of filers who do not itemize on their federal return.
Type: int
Current value: 500
gov.states.co.tax.income.subtractions.pension.cap.younger¶
Label: Colorado capped pension and annuity income amount
Colorado allows a pension and annuity subtraction to get its net income that is capped at this amount.
Type: int
Current value: 20000
gov.states.co.tax.income.subtractions.pension.cap.older¶
Label: Colorado capped pension and annuity income amount
Colorado allows a pension and annuity subtraction to get its net income that is capped at this amount.
Type: int
Current value: 24000
gov.states.co.tax.income.subtractions.pension.age_threshold.younger¶
Label: Colorado pension subtraction lower age threshold
Colorado limits its younger pension subtraction to filers below this age threshold.
Type: int
Current value: 55
gov.states.co.tax.income.subtractions.pension.age_threshold.older¶
Label: Colorado pension subtraction upper age threshold
Colorado limits its older pension subtraction to filers above this age threshold.
Type: int
Current value: 65
gov.states.co.tax.income.subtractions.military_retirement.age_threshold¶
Label: Colorado military retirement subtraction age threshold
Colorado limits its military retirement subtraction to filers below this age.
Type: int
Current value: 55
gov.states.co.tax.income.subtractions.military_retirement.max_amount¶
Label: Colorado military retirement subtraction max amount
Colorado allows for this maximum military retirement subtraction for each eligible individual.
Type: int
Current value: 15000
gov.states.co.tax.income.additions.federal_deductions.agi_threshold¶
Label: Colorado federal deductions add-back AGI threshold
Colorado adds back federal deductions for filers with adjusted gross income above this threshold.
Type: int
Current value: 300000
gov.states.co.tax.income.additions.federal_deductions.itemized_only¶
Label: Colorado federal deduction addback itemized only
Whether the Colorado federal deductions addback is only itemized.
Type: bool
Current value: False
gov.states.co.tax.income.rate¶
Label: Colorado income tax rate
Colorado taxes personal income at this flat rate.
Type: float
Current value: 0.044
gov.states.co.tax.income.credits.income_qualified_senior_housing.income_threshold¶
Label: Colorado Income Qualified Senior Housing Tax Credit AGI threshold
Colorado provides the Income Qualified Senior Housing Tax Credit for filers with adjusted gross income at or below this threshold.
Type: int
Current value: 75000
gov.states.co.tax.income.credits.income_qualified_senior_housing.reduction.increment¶
Label: Colorado income qualified senior housing income tax credit increment amount
Colorado reduces the income qualified senior housing income tax credit for each of these increments of adjusted gross income exceeding the threshold.
Type: int
Current value: 500
gov.states.co.tax.income.credits.income_qualified_senior_housing.reduction.start¶
Label: Colorado personal income qualified senior housing income tax credit start
Colorado reduces the income qualified senior housing income tax credit for filers with adjusted gross income above this amount, based on filing status.
Type: int
Current value: 25499
gov.states.co.tax.income.credits.income_qualified_senior_housing.age_limit¶
Label: Colorado Age Income-Qualified Senior Housing Tax Credit age threshold
Colorado provides the Income Qualified Senior Housing Tax Credit for filers’ at or above this age threshold.
Type: int
Current value: 65
gov.states.co.tax.income.credits.sales_tax_refund.amount.amount¶
Label: Colorado sales tax refund credit flat amount
Colorado provides a flat sales tax refund credit of this amount.
Type: int
Current value: 800
gov.states.co.tax.income.credits.sales_tax_refund.amount.flat_amount_enabled¶
Label: Colorado sales tax refund credit flat amount enabled
Colorado allows for a flat sales tax refund credit if this is true.
Type: bool
Current value: True
gov.states.co.tax.income.credits.sales_tax_refund.age_threshold¶
Label: Colorado sales tax refund age threshold
Colorado limits its sales tax refund to filers this age or older.
Type: int
Current value: 18
gov.states.co.tax.income.credits.family_affordability.amount¶
Label: Colorado family affordability tax credit young child amount
Colorado provides this family affordability tax credit base amount for each younger child.
Type: int
Current value: 3200
gov.states.co.tax.income.credits.family_affordability.reduction.rate¶
Label: Colorado family affordability tax credit reduction rate
Colorado reduces the family affordability tax credit by this rate for each increment above the adjusted gross income threshold.
Type: float
Current value: 0.06875
gov.states.co.tax.income.credits.ctc.ctc_matched_federal_credit¶
Label: Colorado child tax credit federal CTC match
Colorado matches a fraction of the federal child tax credit when this is true; otherwise, Colorado provides an amount based on income.
Type: bool
Current value: False
gov.states.co.tax.income.credits.ctc.age_threshold¶
Label: Colorado child tax credit age threshold
Colorado issues the child tax credit to taxpayers with children below this age.
Type: int
Current value: 6
gov.states.co.tax.income.credits.cdcc.low_income.federal_agi_threshold¶
Label: Colorado low-income child care expenses credit income threshold
Colorado limits the low-income child care expenses credit to filers with adjusted gross income up to this amount.
Type: int
Current value: 25000
gov.states.co.tax.income.credits.cdcc.low_income.rate¶
Label: Colorado low income child care expense credit rate
Colorado matches up to this fraction of qualifying child care expenses in its low income child care expenses credit.
Type: float
Current value: 0.25
gov.states.co.tax.income.credits.cdcc.low_income.child_age_threshold¶
Label: Colorado low-income child care expenses credit child age threshold
Colorado qualifies children for the low-income family child care expenses credit below this age threshold.
Type: int
Current value: 13
gov.states.co.tax.income.credits.eitc.match¶
Label: Colorado EITC match
Colorado matches this fraction of the federal Earned Income Tax Credit.
Type: float
Current value: 0.35
gov.states.co.ccap.re_determination.smi_rate¶
Label: Colorado Child Care Assistance Program household size state median income re-determination rate
Colorado limits its Child Care Assistance Program re-determination to households with income below this fraction of state median income.
Type: float
Current value: 0.85
gov.states.co.ccap.entry.smi_rate¶
Label: Colorado Child Care Assistance Program household size state median income entry rate
Colorado limits its Child Care Assistance Program application to applicants with adjusted gross income lower than these rates of household size state median income.
Type: float
Current value: 0.85
gov.states.co.ccap.implementing_month¶
Label: Colorado Child Care Assistance Program implementing month
Colorado Child Care Assistance Program annually implements in this month.
Type: int
Current value: 10
gov.states.co.ccap.parent_fee.add_on¶
Label: Colorado Child Care Assistance Program parent fee add on rate
Colorado multiplies the number of additional eligible children by this amount under the Child Care Assistance Program to calculate add on parent fee.
Type: int
Current value: 15
gov.states.co.ccap.disabled_age_limit¶
Label: Colorado Child Care Assistance Program disabled child age limit
Colorado limits its Child Care Assistance Program to disabled children below this age.
Type: int
Current value: 19
gov.states.co.ccap.age_limit¶
Label: Colorado Child Care Assistance Program non-disabled child age limit
Colorado limits its Child Care Assistance Program to non-disabled children below this age.
Type: int
Current value: 13
gov.states.co.ssa.oap.resources.couple¶
Label: Colorado OAP resource limit for couples
Colorado OAP resource limit for couples.
Type: int
Current value: 3000
gov.states.co.ssa.oap.resources.single¶
Label: Colorado OAP resource limit for singles
Colorado OAP resource limit for singles.
Type: int
Current value: 2000
gov.states.co.ssa.oap.grant_standard¶
Label: Colorado OAP grant standard
Grant Standard for OAP
Type: int
Current value: 1005
gov.states.co.ssa.state_supplement.grant_standard¶
Label: Colorado State Supplement grant standard
Grant Standard for Colorado State Supplement
Type: int
Current value: 967
gov.states.co.hcpf.chp.out_of_pocket¶
Label: Colorado CHP+ out of pocket maximum percent
Colorado limits its Child Health Plan Plus out of pocket expense to this fraction of income.
Type: float
Current value: 0.05
gov.states.co.hcpf.chp.income_limit¶
Label: Colorado CHP+ maximum household income as percent of FPL
Colorado limits the Child Health Plan Plus to households with income up to this percentage of the federal poverty level.
Type: float
Current value: 2.65
gov.states.co.cdhs.tanf.income.earned_exclusion.percent¶
Label: Colorado TANF earnings exclusion percent
Colorado excludes this share of earnings from TANF countable income, except for determining need for new applicants.
Type: float
Current value: 0.67
gov.states.co.cdhs.tanf.income.earned_exclusion.flat¶
Label: Colorado TANF flat earnings exclusion
Colorado excludes this amount of earnings from TANF countable income when determining need for new applicants.
Type: int
Current value: 90
gov.states.ca.cpuc.care.discount¶
Label: CARE poverty line threshold
California CARE recipient households recieve a discount on their energy expenses between 30 and 35%, ballparked here at 32.5% for simplicity.
Type: float
Current value: 0.325
gov.states.ca.cpuc.care.eligibility.fpl_limit¶
Label: CARE poverty line threshold
California provides CARE eligibility to households with income below this percent of the (CARE-adjusted) poverty line.
Type: int
Current value: 2
gov.states.ca.cpuc.fera.discount¶
Label: FERA poverty line threshold
California FERA recipient households recieve a discount on their energy expenses of 18%
Type: float
Current value: 0.18
gov.states.ca.cpuc.fera.eligibility.minimum_household_size¶
Label: CARE poverty line threshold
Eligibility for California’s FERA program requires a minimum household of this size to qualify.
Type: int
Current value: 3
gov.states.ca.cpuc.fera.eligibility.fpl_limit¶
Label: FERA poverty line threshold
Eligibility for California’s FERA program requires that a household make no more than this value times the poverty line.
Type: float
Current value: 2.5
gov.states.ca.dhcs.ffyp.foster_care_age_minimum¶
Label: California Former Foster Youth Program foster care age minimum
California limits participation in the Former Foster Youth Program to individuals who were in foster care at this age or older.
Type: int
Current value: 18
gov.states.ca.dhcs.ffyp.age_threshold¶
Label: California Former Foster Youth Program age limit
California limits participation in the Former Foster Youth Program to individuals below this age.
Type: int
Current value: 26
gov.states.ca.cpi¶
Label: California income tax CPI uprating
California CPI (from the current year’s June)
Type: float
Current value: 360.6750331608849
gov.states.ca.tax.income.amt.tentative_min_tax_rate¶
Label: California tentative alternative minimum tax rate
California multiplies the alternative minimum tax by this rate to calculate the tentative alternative minimum tax.
Type: float
Current value: 0.07
gov.states.ca.tax.income.deductions.itemized.limit.agi_fraction¶
Label: fraction of AGI used to compute CA itemized deductions limitation
Fraction of AGI used in CA itemized deduction limitation.
Type: float
Current value: 0.06
gov.states.ca.tax.income.deductions.itemized.limit.ded_fraction¶
Label: California fraction of itemized deductions subject to limitation
Fraction of itemized deductions subject to CA limitation.
Type: float
Current value: 0.8
gov.states.ca.tax.income.exemptions.dependent_amount¶
Label: California dependent exemption amount
California exempts this amount from taxable income per dependent.
Type: float
Current value: 473.6832028666453
gov.states.ca.tax.income.exemptions.phase_out.amount¶
Label: California exemption phase out amount
California reduces its exemption by this amount for each increment of income exceeding the threshold.
Type: int
Current value: 6
gov.states.ca.tax.income.exemptions.amount¶
Label: California income exemption amount
California exempts this amount from taxable income.
Type: float
Current value: 153.09934322587884
gov.states.ca.tax.income.credits.young_child.ineligible_age¶
Label: California young child tax credit ineligible age
California limits the young child tax credit to filers with children below this age.
Type: int
Current value: 6
gov.states.ca.tax.income.credits.young_child.phase_out.increment¶
Label: California young child tax credit phase out increment
California phases out its young child tax credit at a given amount per increment of this value.
Type: int
Current value: 100
gov.states.ca.tax.income.credits.young_child.phase_out.amount¶
Label: California young child tax credit phase out amount
California phases out its young child tax credit at this amount per increment.
Type: float
Current value: 21.67
gov.states.ca.tax.income.credits.young_child.phase_out.start¶
Label: California young child tax credit phase out start
California begins to phase out its young child tax credit at this income level.
Type: float
Current value: 27358.544380753356
gov.states.ca.tax.income.credits.young_child.amount¶
Label: California young child tax credit amount
California provides a young child tax credit of this amount.
Type: float
Current value: 1185.7492757225784
gov.states.ca.tax.income.credits.young_child.loss_threshold¶
Label: California Young Child Tax Credit loss threshold
California limits its Young Child Tax Credit to filers with losses not exceeding this value.
Type: float
Current value: 35553.983049005765
gov.states.ca.tax.income.credits.earned_income.adjustment.factor¶
Label: CalEITC adjustment factor
California defines the following adjustment factor to the federal EITC in its annual Budget Act.
Type: float
Current value: 0.85
gov.states.ca.tax.income.credits.earned_income.phase_out.final.end¶
Label: CalEITC max earnings
California limits CalEITC to filers with less than this amount of earnings.
Type: int
Current value: 31950
gov.states.ca.tax.income.credits.earned_income.eligibility.age.max¶
Label: CalEITC max age
California limits CalEITC to filers below this age.
Type: float
Current value: inf
gov.states.ca.tax.income.credits.earned_income.eligibility.age.min¶
Label: CalEITC minimum age
CalEITC is limited to filers this age and above.
Type: int
Current value: 18
gov.states.ca.tax.income.credits.earned_income.eligibility.max_investment_income¶
Label: CalEITC investment income limit
California limits the CalEITC to filers with investment income below this threshold.
Type: float
Current value: 4915.308702555465
gov.states.ca.tax.income.credits.foster_youth.phase_out.increment¶
Label: California foster youth credit phase out increment
California reduces the foster youth tax credit for each of these increments of earned income exceeding the threshold.
Type: int
Current value: 100
gov.states.ca.tax.income.credits.foster_youth.phase_out.amount¶
Label: California foster youth tax credit phase out amount
California reduces the foster youth tax credit by this amount for each increment of earned income in excess of the phase-out threshold.
Type: float
Current value: 21.66
gov.states.ca.tax.income.credits.foster_youth.phase_out.start¶
Label: California foster youth tax credit phase out start
California phases the foster youth tax credit out for filers with earned income above this threshold.
Type: float
Current value: 27358.544380753356
gov.states.ca.calepa.carb.cvrp.increased_rebate.amount¶
Label: Amount of increased California CVRP rebate
Amount of the increased rebate for low- and moderate-income participants in California’s Clean Vehicle Rebate Project, based on the date of purchase.
Type: int
Current value: 2500
gov.states.ca.calepa.carb.cvrp.increased_rebate.fpl_limit¶
Label: Maximum FPL percent to qualify for an increased California CVRP rebate
Income limit as a percent of the federal poverty guideline to qualify for an increased rebate under California’s Clean Vehicle Rebate Project.
Type: int
Current value: 4
gov.states.ca.cdss.capi.payment_standard_offset.couple¶
Label: California CAPI couple payment standard offset
California reduces the Supplemental Security Income / State Supplemental Payment payment standard by this amount for couples when calculating the Cash Assistance Program for Immigrants.
Type: int
Current value: 20
gov.states.ca.cdss.capi.payment_standard_offset.single¶
Label: California CAPI single payment standard offset
California reduces the Supplemental Security Income / State Supplemental Payment payment standard by this amount for single filers when calculating the Cash Assistance Program for Immigrants.
Type: int
Current value: 10
gov.states.ca.cdss.capi.resources.vehicle.disregard¶
Label: California CAPI vehicle value disregard
California counts the value of a vehicle exceeding this threshold as resources for the Cash Assistance Program for Immigrants.
Type: int
Current value: 4500
gov.states.ca.cdss.capi.resources.limit.couple¶
Label: California CAPI couple resource limit
California limits the Cash Assistance Program for Immigrants to couples with resources at or below this amount.
Type: int
Current value: 3000
gov.states.ca.cdss.capi.resources.limit.single¶
Label: California CAPI single resource limit
California limits the Cash Assistance Program for Immigrants to single filers with resources at or below this amount.
Type: int
Current value: 2000
gov.states.ca.cdss.state_supplement.payment_standard.blind.married.two_blind¶
Label: California state supplement blind allowance married two blind amount
California provides the following state supplement amount to married filers with two blind members who are both eligible.
Type: int
Current value: 1372
gov.states.ca.cdss.state_supplement.payment_standard.blind.married.one_blind¶
Label: California state supplement blind allowance married one blind amount
California provides the following state supplement amount to married filers with one blind member who are both eligible.
Type: int
Current value: 1295
gov.states.ca.cdss.state_supplement.payment_standard.blind.single¶
Label: California state supplement blind allowance single amount
California provides the following state supplement amount to single filers who are blind.
Type: int
Current value: 704
gov.states.ca.cdss.state_supplement.payment_standard.allowance.medical_care_facility¶
Label: California state supplement medical care facility allowance amount
California provides the following state supplement allowance for filers receiving care in a medical facility.
Type: int
Current value: 42
gov.states.ca.cdss.state_supplement.payment_standard.allowance.out_of_home_care¶
Label: California state supplement out-of-home care allowance amount
California provides the following state supplement allowance for filers in a nonmedical out-of-home care facility.
Type: int
Current value: 709
gov.states.ca.cdss.state_supplement.payment_standard.allowance.food.married¶
Label: California state supplement food allowance married amount
California provides the following state supplement food allowance for married adults whose living arrangements prevents them from preparing their own meals.
Type: int
Current value: 136
gov.states.ca.cdss.state_supplement.payment_standard.allowance.food.single¶
Label: California state supplement food allowance single amount
California provides the following state supplement food allowance for single adults whose living arrangements prevents them from preparing their own meals.
Type: int
Current value: 68
gov.states.ca.cdss.state_supplement.payment_standard.aged_or_disabled.amount.married¶
Label: California state supplement aged or disabled allowance married amount
California provides the following state supplement amount to two eligible aged or disabled married filers.
Type: int
Current value: 1167
gov.states.ca.cdss.state_supplement.payment_standard.aged_or_disabled.amount.single¶
Label: California state supplement aged or disabled allowance single amount
California provides the following state supplement amount to aged or disabled single filers.
Type: int
Current value: 630
gov.states.ca.cdss.state_supplement.payment_standard.aged_or_disabled.age_threshold¶
Label: California state supplement aged or disabled age threshold
California provides a state supplement amount for dependents below this age threshold.
Type: int
Current value: 65
gov.states.ca.cdss.state_supplement.payment_standard.dependent.amount¶
Label: California state supplement dependent amount
California provides the following state supplement amount for eligible dependents.
Type: int
Current value: 499
gov.states.ca.cdss.state_supplement.payment_standard.dependent.age_limit¶
Label: California state supplement dependent age limit
California provides a state supplement amount for dependents below this age threshold.
Type: int
Current value: 18
gov.states.ca.cdss.tanf.child_care.child_care_time.weekly_care.weekly_child_care_hours_threshold¶
Label: California CalWORKs weekly child care hours per week requirement
California CalWORKs weekly child care requires the corresponding weekly child care hours.
Type: int
Current value: 30
gov.states.ca.cdss.tanf.child_care.child_care_time.hourly_care.daily_child_care_hours_limit¶
Label: California CalWORKs hourly child care hours per day limit
California CalWORKs hourly child care limits the following maximum daily child care hours.
Type: int
Current value: 6
gov.states.ca.cdss.tanf.child_care.child_care_time.hourly_care.weekly_child_care_hours_limit¶
Label: California CalWORKs hourly child care hours per week limit
California CalWORKs hourly child care limits the following maximum weekly child care hours.
Type: int
Current value: 30
gov.states.ca.cdss.tanf.child_care.child_care_time.monthly_care.child_care_weeks_requirement¶
Label: California CalWORKs monthly child care weeks per month requirement
California CalWORKs monthly child care requires the child care need occurs in every week of the month
Type: int
Current value: 4
gov.states.ca.cdss.tanf.child_care.child_care_time.monthly_care.weekly_child_care_hours_threshold¶
Label: California CalWORKs monthly child care hours per week requirement
California CalWORKs monthly child care requires the corresponding weekly child care hours.
Type: int
Current value: 30
gov.states.ca.cdss.tanf.child_care.child_care_time.daily_care.daily_child_care_hours_limit¶
Label: California CalWORKs daily child care hours per day limit
California CalWORKs daily child care limits the following minimum daily child care hours.
Type: int
Current value: 6
gov.states.ca.cdss.tanf.child_care.child_care_time.daily_care.child_care_days_limit¶
Label: California CalWORKs daily child care days per month limit
California CalWORKs daily child care limits the following maximum number of days per month.
Type: int
Current value: 14
gov.states.ca.cdss.tanf.child_care.eligibility.disabled_age_threshold¶
Label: California CalWORKs Child Care disabled age threshold
California provides the CalWORKs Child Care to disabled children below this age.
Type: int
Current value: 18
gov.states.ca.cdss.tanf.child_care.eligibility.age_threshold¶
Label: California CalWORKs Child Care age threshold
California provides the CalWORKs Child Care to children below this age.
Type: int
Current value: 13
gov.states.ca.cdss.tanf.child_care.rate_ceilings.exceptional_needs¶
Label: California CalWORKs Child Care Exceptional Needs Regional Market Rate Ceilings
California multiplies the child care reimbursement for Exceptional Needs under the CalWORKs Child Care by this factor.
Type: float
Current value: 1.2
gov.states.ca.cdss.tanf.child_care.rate_ceilings.evening_or_weekend_II¶
Label: California CalWORKs Child Care Evening/Weekend (at least 10% but less than 50% of time) Regional Market Rate Ceilings
California multiplies the child care reimbursement for Evening/Weekend Care Ii under the CalWORKs Child Care by this factor.
Type: float
Current value: 1.125
gov.states.ca.cdss.tanf.child_care.rate_ceilings.evening_or_weekend_I¶
Label: California CalWORKs Child Care Evening/Weekend (50% or more of time) Regional Market Rate Ceilings
California multiplies the child care reimbursement for Evening/Weekend Care I under the CalWORKs Child Care by this factor.
Type: float
Current value: 1.25
gov.states.ca.cdss.tanf.child_care.rate_ceilings.severely_disabled¶
Label: California CalWORKs Child Care Severely Disabled Regional Market Rate Ceilings
California multiplies the child care reimbursement for Severely Disabled under the CalWORKs Child Care by this factor.
Type: float
Current value: 1.5
gov.states.ca.cdss.tanf.child_care.rate_ceilings.age_threshold.lower¶
Label: California CalWORKs Child Care lower age threshold
California partition payment level based on age threshold.
Type: int
Current value: 2
gov.states.ca.cdss.tanf.child_care.rate_ceilings.age_threshold.higher¶
Label: California CalWORKs Child Care lower age threshold
California partition payment level based on age threshold.
Type: int
Current value: 5
gov.states.ca.cdss.tanf.cash.monthly_payment.max_au_size¶
Label: California CalWORKs maximum assistance unit size for payment standards
California CalWORKs provide the maximum monthly payment for the AU which is over this size.
Type: int
Current value: 10
gov.states.ca.cdss.tanf.cash.resources.limit.vehicle¶
Label: California CalWORKs vehicle value limit
California limits CalWORKs to households with vehicle value below this amount.
Type: int
Current value: 32968
gov.states.ca.cdss.tanf.cash.resources.limit.age_threshold¶
Label: California CalWORKs resource limit age threshold
California CalWORKs provides a higher resource limit to households with at least one person at or over this age.
Type: int
Current value: 60
gov.states.ca.cdss.tanf.cash.resources.limit.with_elderly_or_disabled_member¶
Label: California CalWORKs resources limit for households with elderly or disabled people
California imposes this CalWORKs resource limit for households with an elderly or disabled member.
Type: int
Current value: 18206
gov.states.ca.cdss.tanf.cash.resources.limit.without_elderly_or_disabled_member¶
Label: California CalWORKs resources limit for households without elderly or disabled people
California imposes this CalWORKs resource limit for households without an elderly or disabled member.
Type: int
Current value: 12137
gov.states.ca.cdss.tanf.cash.income.monthly_limit.region1.additional¶
Label: California CalWORKs monthly income limit additional for region 1
California CalWORKs increases the income limit by this amount for each person above the max relevant AU size in Region 1.
Type: int
Current value: 34
gov.states.ca.cdss.tanf.cash.income.monthly_limit.max_au_size¶
Label: California CalWORKs maximum assistance unit size for MBSAC
California provides an extra monthly income limit for the CalWORKS assistance unit over this size.
Type: int
Current value: 10
gov.states.ca.cdss.tanf.cash.income.monthly_limit.region2.additional¶
Label: California CalWORKs monthly income limit additional for region 2
California CalWORKs increases the income limit by this amount for each person above the max relevant AU size in Region 2.
Type: int
Current value: 34
gov.states.ca.cdss.tanf.cash.income.disregards.recipient.percentage¶
Label: California CalWORKs monthly percentage earnings exclusion
California disregards this percentage of monthly earned income when computing CalWORKS payments for recipients.
Type: float
Current value: 0.5
gov.states.ca.cdss.tanf.cash.income.disregards.recipient.flat¶
Label: California CalWORKs flat monthly income exclusion for recipients
California disregards this amount of monthly income when computing CalWORKS payments for recipients.
Type: int
Current value: 600
gov.states.ca.cdss.tanf.cash.income.disregards.applicant.flat¶
Label: California CalWORKs recipient flat earnings exclusion for applicants
California disregards this amount of monthly earned income when determining CalWORKS eligibility for new applicants.
Type: int
Current value: 450
gov.states.ca.fcc.lifeline.max_amount¶
Label: California Lifeline maximum benefit
California provides the following maximum Lifeline benefit amount.
Type: int
Current value: 19
gov.states.ca.fcc.lifeline.in_effect¶
Label: California Lifeline maximum benefit in effect
California provides a separate maximum Lifeline benefit amount if this is true.
Type: bool
Current value: True
gov.states.ca.infant.age_limit¶
Label: California infant age limit
California defines infants as children at or below this age threshold.
Type: int
Current value: 1
gov.states.ca.foster_care.age_threshold¶
Label: California foster care minor dependent age threshold
California considers the foster child a minor dependent below the following age.
Type: int
Current value: 21
gov.states.ia.tax.income.rates.by_filing_status.active¶
Label: Iowa post 2023 income tax structure applies
Iowa applies a new income tax rate structure if this is true.
Type: bool
Current value: True
gov.states.ia.tax.income.alternative_minimum_tax.rate¶
Label: Iowa alternative minimum tax rate
Iowa imposes an alternative minimum tax with this rate.
Type: float
Current value: 0.064
gov.states.ia.tax.income.alternative_minimum_tax.in_effect¶
Label: Iowa alternative minimum tax availability
Iowa imposes an alternative minimum tax if this is true.
Type: bool
Current value: False
gov.states.ia.tax.income.alternative_minimum_tax.fraction¶
Label: Iowa alternative minimum tax fraction
Iowa imposes an alternative minimum tax that uses this fraction.
Type: float
Current value: 0.25
gov.states.ia.tax.income.deductions.itemized.applies_federal¶
Label: Iowa federal itemized deduction applies
Iowa applies the federal itemized deduction if this is true.
Type: bool
Current value: True
gov.states.ia.tax.income.deductions.qualified_business_income.fraction¶
Label: Iowa federal QBID fraction
Iowa allows a deduction of this fraction of the federal qualified buiness income deduction (QBID).
Type: float
Current value: 0.75
gov.states.ia.tax.income.deductions.standard.applies_federal¶
Label: Iowa federal standard deduction applies
Iowa applies the federal standard deduction if this is true.
Type: bool
Current value: True
gov.states.ia.tax.income.tax_reduction.elderly_age¶
Label: Iowa elderly age threshold used in tax reduction worksheet
Iowa considers single tax units with head this age or older to be elderly in tax reduction worksheet calculations.
Type: int
Current value: 65
gov.states.ia.tax.income.tax_reduction.threshold.elderly¶
Label: Iowa tax reduction worksheet modified income threshold for elderly
Iowa has a tax reduction worksheet for single tax units that uses this modified income threshold for the elderly.
Type: int
Current value: 24000
gov.states.ia.tax.income.tax_reduction.threshold.nonelderly¶
Label: Iowa tax reduction worksheet modified income threshold for nonelderly
Iowa has a tax reduction worksheet for single tax units that uses this modified income threshold for the nonelderly.
Type: int
Current value: 9000
gov.states.ia.tax.income.pension_exclusion.minimum_age¶
Label: Iowa pension exclusion minimum age for age eligibility
Iowa allows an exclusion of taxable pension income to get its net income that is available to elderly or disabled heads or spouses where elderly is defined as being at least this minimum age.
Type: int
Current value: 55
gov.states.ia.tax.income.tax_exempt.elderly_age¶
Label: Iowa elderly age threshold used in tax exemption calculations
Iowa considers tax units with head or spouse this age or older to be elderly in exempt from income taxation calculations.
Type: int
Current value: 65
gov.states.ia.tax.income.tax_exempt.income_limit.single_elderly¶
Label: Iowa tax exemption income limit for nonelderly single tax units
Iowa considers single tax units with modified net income no greater than this limit to be exempt from income taxation.
Type: int
Current value: 24000
gov.states.ia.tax.income.tax_exempt.income_limit.other_elderly¶
Label: Iowa tax exemption income limit for elderly nonsingle tax units
Iowa considers tax units other than singles with modified net income no greater than this limit to be exempt from income taxation.
Type: int
Current value: 32000
gov.states.ia.tax.income.tax_exempt.income_limit.single_nonelderly¶
Label: Iowa tax exemption income limit for nonelderly single tax units
Iowa considers single tax units with modified net income no greater than this limit to be exempt from income taxation.
Type: int
Current value: 9000
gov.states.ia.tax.income.tax_exempt.income_limit.other_nonelderly¶
Label: Iowa tax exemption income limit for nonelderly nonsingle tax units
Iowa considers tax units other than singles with modified net income no greater than this limit to be exempt from income taxation.
Type: int
Current value: 13500
gov.states.ia.tax.income.married_filing_separately_on_same_return.availability¶
Label: Iowa married filing separately on the same return availability
Iowa allows married couples to file separately on the same tax return if this is true.
Type: bool
Current value: False
gov.states.ia.tax.income.credits.exemption.elderly_age¶
Label: Iowa elderly age threshold used in additional exemption credit calculations
Iowa gives an additional exemption credit to a head or spouse who is at least this age.
Type: int
Current value: 65
gov.states.ia.tax.income.credits.exemption.additional¶
Label: Iowa additional (elderly and/or blind) exemption amount
Iowa has an nonrefundable exemption credit in which each elderly and/blind head and spouse receive this additional exemption amount for each condition.
Type: int
Current value: 20
gov.states.ia.tax.income.credits.exemption.dependent¶
Label: Iowa dependent exemption amount
Iowa has an nonrefundable exemption credit in which each tax unit dependent receives this dependent exemption amount.
Type: int
Current value: 40
gov.states.ia.tax.income.credits.exemption.personal¶
Label: Iowa personal exemption amount
Iowa has an nonrefundable exemption credit in which each tax unit head and spouse receive this personal exemption amount.
Type: int
Current value: 40
gov.states.ia.tax.income.credits.earned_income.fraction¶
Label: Iowa EITC fraction
Iowa provides an earned income tax credit (EITC) that is this fraction of the federal EITC amount.
Type: float
Current value: 0.15
gov.states.ia.tax.income.alternate_tax.elderly_age¶
Label: Iowa alternate tax age threshold that determines deduction amount
Iowa allows an alternate tax for non-single filing units where the deduction varies depending on whether head or spouse age is at least this age.
Type: int
Current value: 65
gov.states.ia.tax.income.alternate_tax.rate¶
Label: Iowa alternate tax rate
Iowa allows an alternate tax for non-single filing units that has this flat tax rate.
Type: float
Current value: 0.0853
gov.states.ia.tax.income.alternate_tax.deduction.elderly¶
Label: Iowa deduction used in tax alternate tax calculations for elderly
Iowa has a alternate tax with this deduction against modified income for tax units with elderly head or spouse.
Type: int
Current value: 32000
gov.states.ia.tax.income.alternate_tax.deduction.nonelderly¶
Label: Iowa deduction used in tax alternate tax calculations for nonelderly
Iowa has a alternate tax with this deduction against modified income for tax units without an elderly head or spouse.
Type: int
Current value: 13500
gov.states.ct.tax.income.subtractions.pensions_or_annuity.rate¶
Label: Connecticut annuity and pension subtraction rate
Connecticut subtracts this fraction of annuity and pension income from adjusted gross income.
Type: int
Current value: 1
gov.states.ct.tax.income.rebate.child_cap¶
Label: Connecticut tax rebate child cap
Connecticut caps the child for tax rebate at this number.
Type: int
Current value: 3
gov.states.ct.tax.income.rebate.amount¶
Label: Connecticut child tax rebate amount
Connecticut provides a child tax rebate of this amount, for each eligible child.
Type: int
Current value: 250
gov.states.ct.tax.income.rebate.reduction.increment¶
Label: Connecticut child tax rebate reduction increment
Connecticut reduces the child tax rebate amount for each of these increments of state adjusted gross income exceeding the threshold.
Type: int
Current value: 1000
gov.states.ct.tax.income.rebate.reduction.rate¶
Label: Connecticut child tax rebate reduction rate
Connecticut reduces the personal exemption amount by this rate for each increment of state adjusted gross income exceeding the threshold.
Type: float
Current value: 0.1
gov.states.ct.tax.income.exemptions.personal.reduction.increment¶
Label: Connecticut personal exemption reduction increment
Connecticut reduces the personal exemption amount for each of these increments of state adjusted gross income exceeding the threshold.
Type: int
Current value: 1000
gov.states.ct.tax.income.exemptions.personal.reduction.amount¶
Label: Connecticut personal exemption reduction amount
Connecticut reduces the personal exemption amount by this amount for each increment of state adjusted gross income exceeding the threshold.
Type: int
Current value: 1000
gov.states.ct.tax.income.credits.property_tax.age_threshold¶
Label: Connecticut property tax credit age threshold
Connecticut limits its property tax credit to filers at or above this age.
Type: int
Current value: 0
gov.states.ct.tax.income.credits.property_tax.reduction.rate¶
Label: Connecticut Property Tax Credit reduction rate
Connecticut reduces its property tax credit by this percentage for each increment of state adjusted gross income exceeding the threshold.
Type: float
Current value: 0.15
gov.states.ct.tax.income.credits.property_tax.cap¶
Label: Connecticut property tax credit cap
Connecticut caps the property tax credit at this amount.
Type: int
Current value: 300
gov.states.ct.tax.income.credits.eitc.match¶
Label: Connecticut EITC match
Connecticut matches this percent of the federal earned income tax credit.
Type: float
Current value: 0.4
gov.states.wv.tax.income.subtractions.public_pension.max_amount¶
Label: West Virginia public pension subtraction max amount
West Virginia provides a pension subtraction of up to this maximum amount.
Type: int
Current value: 2000
gov.states.wv.tax.income.subtractions.senior_citizen_disability_deduction.age_threshold¶
Label: West Virginia senior citizen deduction age threshold
West Virginia limits the senior citizen deduction to filers this age or older.
Type: int
Current value: 65
gov.states.wv.tax.income.subtractions.senior_citizen_disability_deduction.cap¶
Label: West Virginia senior citizen or disability deduction cap
West Virginia caps the reduced adjusted gross income at this amount under the senior citizen or disability deduction.
Type: int
Current value: 8000
gov.states.wv.tax.income.exemptions.base_personal¶
Label: West Virginia personal exemption
West Virginia provides an income tax exemption of this value for tax units with no exemptions claimed.
Type: int
Current value: 500
gov.states.wv.tax.income.exemptions.homestead_exemption.max_amount¶
Label: West Virginia homestead exemption max amount
West Virginia provides a homestead exemption of up to this maximum amount.
Type: int
Current value: 20000
gov.states.wv.tax.income.exemptions.personal¶
Label: West Virginia personal exemption
West Virginia provides an income tax exemption of this value for each person in the filing unit.
Type: int
Current value: 2000
gov.states.wv.tax.income.credits.heptc.rate.fpg¶
Label: West Virginia homestead excess property tax credit poverty guidelines rate
West Virginia limits the homestead excess property tax credit to filers with adjusted gross income below this multiple of the federal poverty guidelines.
Type: int
Current value: 3
gov.states.wv.tax.income.credits.heptc.rate.household_income¶
Label: West Virginia homestead excess property tax credit gross household income rate
West Virginia provides a homestead property tax credit for property taxes in excess of this fraction of gross household income less the amount of the senior citizen tax credit.
Type: float
Current value: 0.04
gov.states.wv.tax.income.credits.heptc.cap¶
Label: West Virginia homestead excess property tax credit cap
West Virginia caps the homestead excess property tax credit at this amount.
Type: int
Current value: 1000
gov.states.wv.tax.income.credits.sctc.max_amount¶
Label: West Virginia senior citizens tax credit max amount
West Virginia provides a senior citizens tax credit of up to this maximum amount.
Type: int
Current value: 20000
gov.states.wv.tax.income.credits.sctc.fpg_percentage¶
Label: West Virginia senior citizens tax credit federal poverty guidelines percentage
West Virginia qualifies filers for the senior citizens tax credit with modified gross income below this percentage of the federal poverty guidelines.
Type: float
Current value: 1.5
gov.states.wv.tax.income.credits.liftc.max_family_size¶
Label: West Virginia family size of low-income family tax credit max family size
West Virginia limits the number of eligible tax unit members for the low-income family tax credit to this amount.
Type: int
Current value: 8
gov.states.ri.tax.income.agi.subtractions.taxable_retirement_income.cap¶
Label: Rhode Island taxable retirement income subtraction cap
Rhode Island subtracts up to this amount of taxable retirement income from adjusted gross income.
Type: int
Current value: 20000
gov.states.ri.tax.income.deductions.standard.phase_out.percentage¶
Label: Rhode Island standard deduction phase out rate
Rhode Island phases out this percentage of its standard deduction for each increment by which their income exceeds the threshold.
Type: float
Current value: 0.2
gov.states.ri.tax.income.exemption.reduction.rate¶
Label: Rhode Island exemption phase out rate
Rhode Island reduces the personal exemption amount by this rate, increased for each increment of state adjusted gross income exceeding the threshold.
Type: float
Current value: 0.2
gov.states.ri.tax.income.credits.property_tax.rate.rent¶
Label: Rhode Island property tax credit rent rate
Rhode Island accounts for the following percentage of rent paid under the property tax credit.
Type: float
Current value: 0.2
gov.states.ri.tax.income.credits.property_tax.age_threshold¶
Label: Rhode Island property tax credit age threshold
Rhode Island limits its property tax credit to filers this age or older, or who have a disability.
Type: int
Current value: 65
gov.states.ri.tax.income.credits.child_tax_rebate.limit.age¶
Label: Rhode Island child tax rebate child age limit
Rhode Island limits its child tax rebate to children this age or younger.
Type: int
Current value: 18
gov.states.ri.tax.income.credits.child_tax_rebate.limit.child¶
Label: Rhode Island child tax rebate child cap
Rhode Island caps the child tax rebate to this number of children.
Type: int
Current value: 3
gov.states.ri.tax.income.credits.child_tax_rebate.amount¶
Label: Rhode Island child tax rebate amount
Rhode Island provides this child tax rebate amount for each eligible child.
Type: int
Current value: 250
gov.states.ri.tax.income.credits.cdcc.rate¶
Label: Rhode Island CDCC match percent
Rhode Island matches the Federal Credit for child and dependent care expenses by this rate.
Type: float
Current value: 0.25
gov.states.ri.tax.income.credits.eitc.match¶
Label: Rhode Island EITC match
Rhode Island matches this fraction of the federal earned income tax credit.
Type: float
Current value: 0.16
gov.states.pa.dhs.tanf.resource_limit¶
Label: Pennsylvania TANF resource limit
Pennsylvania limits TANF benefits to households with resources at or below this amount.
Type: int
Current value: 1000
gov.states.pa.dhs.tanf.cash_assistance.age_limit¶
Label: Pennsylvania TANF age eligibility
Pennsylvania limits TANF eligibility to people below this age, or students exactly this age.
Type: int
Current value: 18
gov.states.pa.dhs.tanf.pregnancy_eligibility.age_limit¶
Label: Pennsylvania TANF age limitation for pregnant women with child receiving TANF
Pennsylvania has limitation for applying TANF to pregnant women above or equal to this age.
Type: int
Current value: 18
gov.states.pa.tax.income.forgiveness.tax_back¶
Label: PA tax forgiveness percentage
Pennsylvania reduces its tax forgiveness by this percent per given amount of eligibility income.
Type: float
Current value: 0.1
gov.states.pa.tax.income.forgiveness.dependent_rate¶
Label: PA tax forgiveness rate increase for each additional dependent
Pennsylvania increases the tax forgiveness eligibility income threshold by this amount for each dependent.
Type: int
Current value: 9500
gov.states.pa.tax.income.forgiveness.base¶
Label: PA base eligibility income
Pennsylvania starts reducing its tax forgiveness when eligibility income exceeds this amount, or double for joint filers.
Type: int
Current value: 6500
gov.states.pa.tax.income.forgiveness.rate_increment¶
Label: PA tax forgiveness rate decrease for each additional increment of eligibility income
Pennsylvania reduces its tax forgiveness by a given percent per this amount of eligibility income.
Type: int
Current value: 250
gov.states.pa.tax.income.rate¶
Label: PA income tax rate
Pennsylvania taxes income at this rate.
Type: float
Current value: 0.0307
gov.states.pa.tax.income.credits.cdcc.match¶
Label: Pennsylvania Child and Dependent Care Credit match
Pennsylvania matches this percentage of the federal Child and Dependent Care Credit.
Type: int
Current value: 1
gov.states.pa.tax.use_tax.higher.rate.rest_of_pa¶
Label: Rest of PA Use Tax Rate
Pennsylvania levies a use tax at this percent of taxable income for residents outside Philadelphia and Allegheny County with taxable income over the higher threshold.
Type: float
Current value: 0.0003
gov.states.pa.tax.use_tax.higher.rate.allegheny_county¶
Label: PA Allegheny County Use Tax Rate
Pennsylvania levies a use tax at this percent of taxable income for Allegheny County residents with taxable income over the higher threshold.
Type: float
Current value: 0.00035
gov.states.pa.tax.use_tax.higher.rate.philadelphia_county¶
Label: PA Philadelphia Use Tax Rate
Pennsylvania levies a use tax at this percent of taxable income for Philadelphia residents with taxable income over the higher threshold.
Type: float
Current value: 0.0004
gov.states.pa.tax.use_tax.higher.cap.rest_of_pa¶
Label: Rest of PA use tax cap
Pennsylvania caps the use tax at this amount for people outside Philadelphia and Allegheny County.
Type: int
Current value: 75
gov.states.pa.tax.use_tax.higher.cap.allegheny_county¶
Label: PA Alleghney County use tax cap
Pennsylvania caps the use tax for Allegheny County at this amount.
Type: int
Current value: 88
gov.states.pa.tax.use_tax.higher.cap.philadelphia_county¶
Label: PA Philadelphia use tax cap
Pennsylvania caps the use tax for Philadelphia at this amount.
Type: int
Current value: 100
gov.states.pa.tax.use_tax.higher.threshold¶
Label: PA use Tax higher threshold
Pennsylvania moves to a percentage based use tax system at this threshold.
Type: int
Current value: 200000
gov.states.nc.ncdhhs.tanf.need_standard.average_reduced_need_standard_thresold¶
Label: North Carolina TANF monthly minimum benefit
North Carolina disqualifies households from the Temporary Assistance for Needy Families program if their average per-person need standard, after subtracting income, falls below this amount.
Type: int
Current value: 25
gov.states.nc.ncdhhs.tanf.need_standard.payment_percentage¶
Label: North Carolina TANF payment percentage
North Carolina provides this fraction of the difference between the need standard and household income for its Temporary Assistance for Needy Families program.
Type: float
Current value: 0.5
gov.states.nc.ncdhhs.tanf.need_standard.age_limit¶
Label: North Carolina TANF program child age limit
North Carolina limits its Temporary Assistance for Needy Families program to children below this age.
Type: int
Current value: 18
gov.states.nc.ncdhhs.tanf.need_standard.additional_person¶
Label: North Carolina TANF monthly income limit per additional person
North Carolina provides an additional need standard amount for each household member exceeding the maximum specified household size for its Temporary Assistance for Needy Families program.
Type: int
Current value: 50
gov.states.nc.tax.income.deductions.military_retirement.minimum_years¶
Label: North Carolina minimum years serving in the military
North Carolina requires a filer to have served for at least this many years in the military to qualify for specific military retirement deductions, given the filer is not medically retired.
Type: int
Current value: 20
gov.states.nc.tax.income.deductions.military_retirement.fraction¶
Label: North Carolina military retirement subtraction fraction
North Carolina subtracts this fraction of military retirement benefits from federal adjusted gross income.
Type: int
Current value: 1
gov.states.nc.tax.income.rate¶
Label: North Carolina individual income tax rate
North Carolina taxes individual taxable income at this rate.
Type: float
Current value: 0.0425
gov.states.nd.tax.income.taxable_income.subtractions.ltcg_fraction¶
Label: North Dakota fraction of long-term capital gains that can be subtracted from taxable income
North Dakota subtracts this fraction of long-term capital gains from US taxable income when calculating its taxable income.
Type: float
Current value: 0.4
gov.states.nd.tax.income.taxable_income.subtractions.qdiv_fraction¶
Label: North Dakota fraction of qualified dividends that can be subtracted from taxable income
North Dakota subtracts this fraction of qualified dividends from US taxable income when calculating its taxable income.
Type: float
Current value: 0.4
gov.states.nd.tax.income.credits.marriage_penalty.qualified_income_threshold¶
Label: North Dakota marriage-penalty credit qualified income threshold
North Dakota has a nonrefundable marriage-penalty credit for joint filers with smaller of head and spouse qualified income more than this amount.
Type: float
Current value: 47773.54182063854
gov.states.nd.tax.income.credits.marriage_penalty.maximum¶
Label: North Dakota marriage-penalty credit maximum amount
North Dakota has a nonrefundable marriage-penalty credit for joint filers in which this is the maximum credit amount.
Type: float
Current value: 311.75549118970577
gov.states.nd.tax.income.credits.marriage_penalty.taxable_income_threshold¶
Label: North Dakota marriage-penalty credit taxable income threshold
North Dakota has a nonrefundable marriage-penalty credit for joint filers with state taxable income more than this amount.
Type: float
Current value: 81319.30167750437
gov.states.nd.tax.income.credits.resident_tax_relief.other_amount¶
Label: North Dakota resident-tax-relief credit amount for non-joint filing units
North Dakota had for 2021-2022 a nonrefundable resident-tax-relief credit of this amount for non-joint filing units.
Type: int
Current value: 0
gov.states.nd.tax.income.credits.resident_tax_relief.joint_amount¶
Label: North Dakota resident-tax-relief credit amount for joint filing units
North Dakota had for 2021-2022 a nonrefundable resident-tax-relief credit of this amount for joint filing units.
Type: int
Current value: 0
gov.states.nm.tax.income.rebates.property_tax.rent_rate¶
Label: New Mexico property tax rebate rent rate
New Mexico treats this percentage of rent as property tax for the property tax rebate.
Type: float
Current value: 0.06
gov.states.nm.tax.income.rebates.property_tax.age_eligibility¶
Label: New Mexico property tax rebate age threshold
New Mexico provides the property tax rebate for filers at or above this age threshold.
Type: int
Current value: 65
gov.states.nm.tax.income.rebates.property_tax.income_threshold¶
Label: New Mexico property tax rebate income threshold
New Mexico provides the property tax rebate for filers with income below this threshold.
Type: int
Current value: 16000
gov.states.nm.tax.income.rebates.low_income.divisor¶
Label: New Mexico low income rebate divisor for married filing separately
New Mexico divides its low income comprehensive tax rebate by this number for married filing separately filers.
Type: int
Current value: 2
gov.states.nm.tax.income.rebates.low_income.exemptions.blind¶
Label: New Mexico low income rebate blind exemption
New Mexico provides an additional exemption under the low income comprehensive tax rebate for blind filers.
Type: int
Current value: 1
gov.states.nm.tax.income.deductions.net_capital_gains.uncapped_element_percent¶
Label: New Mexico net capital gain deduction uncapped element percent
New Mexico allows filers to deduct this percentage of their net capital gains, or an amount of it, whichever is greater.
Type: float
Current value: 0.4
gov.states.nm.tax.income.exemptions.low_and_middle_income.max_amount¶
Label: New Mexico low- and middle-income exemption maximum amount
New Mexico provides this maximum low- and middle-income exemption amount.
Type: int
Current value: 2500
gov.states.nm.tax.income.exemptions.unreimbursed_medical_care_expense.age_eligibility¶
Label: New Mexico medical care expense exemption age threshold
New Mexico provides the unreimbursed medical care expense exemption for filers at or above this age threshold.
Type: int
Current value: 65
gov.states.nm.tax.income.exemptions.unreimbursed_medical_care_expense.amount¶
Label: New Mexico medical care expense exemption amount
New Mexico provides this amount under the unreimbursed medical care expense exemption.
Type: int
Current value: 3000
gov.states.nm.tax.income.exemptions.unreimbursed_medical_care_expense.min_expenses¶
Label: New Mexico medical care expense exemption minimum expenses
New Mexico provides the unreimbursed medical care expense exemption for filers with expenses at or above this amount.
Type: int
Current value: 28000
gov.states.nm.tax.income.exemptions.hundred_year.age_eligibility¶
Label: New Mexico hundred year exemption age threshold
New Mexico provides the hundred year exemption for filers at or above this age threshold.
Type: int
Current value: 100
gov.states.nm.tax.income.exemptions.blind_and_aged.age_threshold¶
Label: New Mexico aged and blind exemption age threshold
New Mexico provides the aged or blind exemption for filers at or above this age threshold.
Type: int
Current value: 65
gov.states.nm.tax.income.exemptions.armed_forces_retirement_pay.cap¶
Label: New Mexico armed forces retirement pay exemption cap
New Mexico exempts this amount of armed forces retirement pay.
Type: int
Current value: 30000
gov.states.nm.tax.income.credits.unreimbursed_medical_care_expense.age_eligibility¶
Label: New Mexico medical care expense credit age threshold
New Mexico provides the unreimbursed medical care expense credit for filers at or above this age threshold.
Type: int
Current value: 65
gov.states.nm.tax.income.credits.unreimbursed_medical_care_expense.amount¶
Label: New Mexico medical care expense credit amount
New Mexico provides this amount under the unreimbursed medical care expense credit.
Type: int
Current value: 2800
gov.states.nm.tax.income.credits.unreimbursed_medical_care_expense.min_expenses¶
Label: New Mexico medical care expense credit minimum expenses
New Mexico provides the unreimbursed medical care expense credit for filers with expenses at or above this amount.
Type: int
Current value: 28000
gov.states.nm.tax.income.credits.cdcc.age_eligible¶
Label: New Mexico credit for dependent day care child eligible age
New Mexico provides the credit for dependent day care for dependents below this age threshold.
Type: int
Current value: 15
gov.states.nm.tax.income.credits.cdcc.divisor¶
Label: New Mexico credit for dependent day care separate divisor
New Mexico divides the credit for dependent day care for separate filers by this divisor.
Type: int
Current value: 2
gov.states.nm.tax.income.credits.cdcc.rate¶
Label: New Mexico dependent day care credit rate
New Mexico matches up to this share of the federal Child and Dependent Care Credit for its Child Day Care Credit.
Type: float
Current value: 0.4
gov.states.nm.tax.income.credits.cdcc.max_amount.per_child¶
Label: New Mexico credit for child and dependent care one dependent max amount
New Mexico provides up to this amount per child under its Child Day Care Credit.
Type: int
Current value: 480
gov.states.nm.tax.income.credits.cdcc.max_amount.total¶
Label: New Mexico credit for child and dependent care max amount
New Mexico provides up to this total amount under its Child Day Care Credit.
Type: int
Current value: 1200
gov.states.nm.tax.income.credits.cdcc.full_time_hours¶
Label: New Mexico credit for dependent day care full time hours
New Mexico provides the credit for child and dependent day care for filers with modified gross income based on these full time working hours.
Type: int
Current value: 40
gov.states.nm.tax.income.credits.cdcc.income_limit_as_fraction_of_minimum_wage¶
Label: New Mexico CDCC MAGI limit as fraction of minimum wage
New Mexico provides the child and dependent day care credit for filers with modified gross income at or below this fraction of full-time minimum wage.
Type: int
Current value: 2
gov.states.nm.tax.income.credits.eitc.match¶
Label: New Mexico EITC match
New Mexico matches this percentage of the federal Earned Income Tax Credit.
Type: float
Current value: 0.25
gov.states.nm.tax.income.credits.eitc.eligibility.age.min¶
Label: New Mexico EITC minimum childless age
New Mexico limits Earned Income Tax Credit eligibility for filers without children to those this age or older.
Type: int
Current value: 18
gov.states.nj.tax.income.deductions.property_tax.qualifying_rent_fraction¶
Label: New Jersey percent of rent considered property taxes
New Jersey considers this percent of rent paid property taxes.
Type: float
Current value: 0.18
gov.states.nj.tax.income.deductions.property_tax.limit¶
Label: New Jersey property tax deduction/credit property tax limit
New Jersey allows for a property tax credit or deduction on up to this amount of paid property taxes.
Type: int
Current value: 15000
gov.states.nj.tax.income.deductions.medical_expenses.rate¶
Label: New Jersey medical expense deduction rate
New Jersey deducts from taxable income the excess of medical expenses over this fraction of state adjusted gross income.
Type: float
Current value: 0.02
gov.states.nj.tax.income.exclusions.retirement.other_retirement_income.earned_income_threshold¶
Label: NJ other retirement earned income exclusion threshold.
New Jersey filers with more than this amount of earned income are not eligible for other retirement exclusion.
Type: int
Current value: 3000
gov.states.nj.tax.income.exclusions.retirement.age_threshold¶
Label: NJ pension/retirement exclusion and other retirement income exclusion qualifying age
Filers (and/or spouses) must be at or above this age to subtract retirement income from taxable income
Type: int
Current value: 62
gov.states.nj.tax.income.exemptions.senior.age_threshold¶
Label: New Jersey senior exemption age threshold
New Jersey provides an additional exemption amount for filers above this age threshold.
Type: int
Current value: 65
gov.states.nj.tax.income.exemptions.senior.amount¶
Label: New Jersey senior exemption amount
New Jersey provides this exemption amount per qualifying person.
Type: int
Current value: 1000
gov.states.nj.tax.income.exemptions.dependents_attending_college.age_threshold¶
Label: New Jersey dependent attending college exemption age limit
New Jersey limits its exemption for dependents attending college to people below this age.
Type: int
Current value: 22
gov.states.nj.tax.income.exemptions.dependents_attending_college.amount¶
Label: New Jersey dependent attending college exemption
New Jersey provides an exemption of this value per dependent attending colleges.
Type: int
Current value: 1000
gov.states.nj.tax.income.exemptions.dependents.amount¶
Label: New Jersey dependent exemption
New Jersey provides an exemption of this value per dependent.
Type: int
Current value: 1500
gov.states.nj.tax.income.exemptions.blind_or_disabled.amount¶
Label: New Jersey blind or disabled exemption
New Jersey provides an exemption of this amount per blind or disabled filer or spouse.
Type: int
Current value: 1000
gov.states.nj.tax.income.credits.property_tax.age_threshold¶
Label: New Jersey property tax credit senior age threshold
New Jersey limits the property tax credit to filers of this age or older.
Type: int
Current value: 65
gov.states.nj.tax.income.credits.property_tax.amount¶
Label: New Jersey property tax credit amount
New Jersey offers a refundable property tax credit of this amount.
Type: int
Current value: 50
gov.states.nj.tax.income.credits.ctc.age_limit¶
Label: New Jersey child tax credit age limit
New Jersey provides a child tax credit to filers for each dependent below this age.
Type: int
Current value: 6
gov.states.nj.tax.income.credits.eitc.match¶
Label: New Jersey EITC match
New Jersey matches this fraction of the federal earned income tax credit.
Type: float
Current value: 0.4
gov.states.nj.tax.income.credits.eitc.eligibility.age.min¶
Label: New Jersey EITC minimum childless age
New Jersey limits the earned income tax credit for filers without children to this age or older.
Type: int
Current value: 18
gov.states.nj.njdhs.tanf.maximum_benefit.additional¶
Label: New Jersey TANF monthly maximum benefit per additional person
New Jersey limits its TANF program to households with this maximum benefit for people beyond size.
Type: int
Current value: 66
gov.states.nj.njdhs.tanf.eligibility.resources.limit¶
Label: New Jersey TANF resource limit
New Jersey limits its TANF eligibility to households with up to this amount of resources.
Type: int
Current value: 2000
gov.states.nj.njdhs.tanf.maximum_allowable_income.additional¶
Label: New Jersey TANF monthly income limit per additional person
New Jersey limits its TANF program to households with up to this income level for people beyond size.
Type: int
Current value: 99
gov.states.nj.snap.amount¶
Label: New Jersey SNAP minimum allotment amount
New Jersey provides a minimum monthly SNAP allotment of this amount.
Type: int
Current value: 95
gov.states.nj.snap.in_effect¶
Label: New Jersey SNAP minimum allotment in effect
New Jersey provides a separate SNAP minimum allotment amount if this is true.
Type: bool
Current value: True
gov.states.me.tax.income.agi.subtractions.pension_exclusion.cap¶
Label: Maine pension exclusion cap
Maine subtracts this amount from pensions and annuities included in federal AGI from Maine AGI.
Type: int
Current value: 35000
gov.states.me.tax.income.credits.child_care.max_amount¶
Label: Maine child care credit amount refundable max
Maine provides up to this amount in its child care credit.
Type: int
Current value: 500
gov.states.me.tax.income.credits.fairness.property_tax.rate.income¶
Label: Maine property tax fairness credit income rate
Maine allows for a the property tax fairness credit amount which exceedes this rate of the filers income.
Type: float
Current value: 0.04
gov.states.me.tax.income.credits.fairness.property_tax.rate.rent¶
Label: Maine property tax fairness credit income rate
Maine considers this percentage of the gross rent as rent constituting property taxes under the property tax fairness credit.
Type: float
Current value: 0.15
gov.states.me.tax.income.credits.fairness.property_tax.dependent_count_threshold¶
Label: Maine property tax fairness credit dependent amount threshold
Maine assigns same amount of benefit base for household who have dependent of more than this value.
Type: int
Current value: 1
gov.states.me.tax.income.credits.fairness.property_tax.benefit_base.head_of_household_one_child¶
Label: Maine property tax fairness credit benefit base for household with one child or joint filers with no child
Maine allows for this property tax fairness credit benefit base for head of household with one child or joint filers with no child
Type: int
Current value: 3000
gov.states.me.tax.income.credits.fairness.property_tax.benefit_base.joint_or_head_of_household_multiple_children¶
Label: Maine property tax fairness credit benefit base for household with multiple children or joint filers with one child or more
Maine allows for this property tax fairness credit benefit base for head of household with multiple children or joint filers with one child or more.
Type: int
Current value: 3700
gov.states.me.tax.income.credits.fairness.property_tax.benefit_base.single¶
Label: Maine property tax fairness credit benefit base for single filers
Maine allows for this property tax fairness credit benefit base for single filers
Type: int
Current value: 2300
gov.states.me.tax.income.credits.fairness.property_tax.veterans_matched¶
Label: Maine additional credit for permanently and totally disabled veterans in effect
Maine provides additional credit for permanently and totally disabled veterans if this is true.
Type: bool
Current value: True
gov.states.me.tax.income.credits.dependent_exemption.phase_out.step¶
Label: Maine dependent exemption phaseout amount per phaseout increment
Maine reduces the dependent exemption credit by this amount for each increment in of Maine adjusted gross income above the threshold.
Type: float
Current value: 7.5
gov.states.me.tax.income.credits.dependent_exemption.phase_out.increment¶
Label: Maine dependent exemption phaseout increment
Maine reduces the dependent exemption credit by an amount for each of these increments of Maine adjusted gross income exceeding the threshold.
Type: int
Current value: 1000
gov.states.me.tax.income.credits.dependent_exemption.amount¶
Label: Maine dependent exemption credit amount
Maine provides up to this dependent exemption credit amount.
Type: int
Current value: 300
gov.states.me.tax.income.credits.eitc.rate.with_qualifying_child¶
Label: Maine EITC percent
Maine matches this share of the federal EITC for filers with qualifying children.
Type: float
Current value: 0.25
gov.states.me.tax.income.credits.eitc.rate.no_qualifying_child¶
Label: Maine EITC percent
Maine matches this share of the federal EITC for filers without qualifying children.
Type: float
Current value: 0.5
gov.states.ar.tax.income.deductions.itemized.tuition.rate¶
Label: Arkansas post-secondary education deduction tuition expense rate
Arkansas calculates this rate of education tuition expenses under the post secondary eduction tuition deduction.
Type: float
Current value: 0.5
gov.states.ar.tax.income.deductions.itemized.tuition.weighted_average_tuition.two_year_college¶
Label: Arkansas post secondary eduction tuition deduction two-year college weighted average tuition
Arkansas defines the weighted average tuition for four-year colleges at this amount under the post secondary education tuition deduction.
Type: int
Current value: 2405
gov.states.ar.tax.income.deductions.itemized.tuition.weighted_average_tuition.technical_institutes¶
Label: Arkansas post secondary eduction tuition deduction technical institutes weighted average tuition
Arkansas defines the weighted average tuition for technical institutes at this amount under the post secondary education tuition deduction.
Type: int
Current value: 780
gov.states.ar.tax.income.deductions.itemized.tuition.weighted_average_tuition.four_year_college¶
Label: Arkansas post secondary eduction tuition deduction four-year college weighted average tuition
Arkansas defines the weighted average tuition for four-year colleges at this amount under the post secondary education tuition deduction.
Type: int
Current value: 4819
gov.states.ar.tax.income.gross_income.capital_gains.exempt.rate¶
Label: Arkansas long-term capital gains tax exempt rate
Arkansas exempts this percentage of long-term capital gains.
Type: float
Current value: 0.5
gov.states.ar.tax.income.gross_income.capital_gains.exempt.cap¶
Label: Arkansas long-term capital gains tax exempt cap
Arkansas exempts all net capital gains in excess of this threshold.
Type: int
Current value: 10000000
gov.states.ar.tax.income.exemptions.retirement_or_disability_benefits.cap¶
Label: Arkansas retirement or disability benefits exemption cap
Arkansas caps the retirement and benefit exemption at this amount.
Type: int
Current value: 6000
gov.states.ar.tax.income.credits.personal.amount.disabled_dependent¶
Label: Arkansas disabled dependent personal tax credit amount
Arkansas provides this personal tax credit amount to each disabled dependent.
Type: int
Current value: 500
gov.states.ar.tax.income.credits.personal.amount.base¶
Label: Arkansas personal tax credit base amount
Arkansas provides this base personal tax credit amount.
Type: int
Current value: 29
gov.states.ar.tax.income.credits.personal.age_threshold¶
Label: Arkansas aged personal credit age threshold
Arkansas limits its aged personal credit to filers this age or older.
Type: int
Current value: 65
gov.states.ar.tax.income.credits.cdcc.match¶
Label: Arkansas household and dependents care credit match
Arkansas matches this percentage of the federal child and dependent care credit.
Type: float
Current value: 0.2
gov.states.dc.dhs.tanf.resource_limit.lower_limit¶
Label: DC TANF resource limit for households without elderly or disabled people
DC limits TANF to households with up to this resource amount if they do not have elderly or disabled members.
Type: int
Current value: 2000
gov.states.dc.dhs.tanf.resource_limit.higher_limit¶
Label: DC TANF resource limit for households with elderly or disabled people
DC limits TANF to households with up to this resource amount if they have elderly or disabled members.
Type: int
Current value: 3000
gov.states.dc.dhs.tanf.resource_limit.elderly_age_threshold¶
Label: DC TANF resource limit threshold for an elderly
DC provide higher limit for resource amount to households have at least one elderly over 60.
Type: int
Current value: 60
gov.states.dc.dhs.tanf.income.deductions.earned.percentage¶
Label: DC TANF earnings exclusion percent
DC excludes this share of earnings from TANF countable income, except for determining need for new applicants.
Type: float
Current value: 0.67
gov.states.dc.dhs.tanf.income.deductions.earned.flat¶
Label: DC TANF flat earnings exclusion
DC excludes this amount of earnings from TANF countable income when determining need for new applicants.
Type: int
Current value: 160
gov.states.dc.dhs.tanf.income.deductions.child_support¶
Label: DC TANF child support exclusion
DC excludes this amount of monthly child support when computing unearned income.
Type: int
Current value: 150
gov.states.dc.dhs.snap.min_allotment.amount¶
Label: DC SNAP minimum allotment amount
DC provides the following monthly SNAP minimum allotment amount.
Type: int
Current value: 30
gov.states.dc.dhs.snap.min_allotment.in_effect¶
Label: DC SNAP minimum allotment in effect
DC provides a separate SNAP minimum allotment amount if this is true.
Type: bool
Current value: True
gov.states.dc.tax.income.subtractions.disabled_exclusion.income_limit¶
Label: DC disabled exclusion income limit
DC allows an AGI subtraction for disabled persons who meet certain eligibility requirements and have household income below this limit.
Type: int
Current value: 100000
gov.states.dc.tax.income.subtractions.disabled_exclusion.amount¶
Label: DC disabled exclusion amount
DC allows an AGI subtraction of this amount for disabled persons who meet certain eligibility requirements.
Type: int
Current value: 10000
gov.states.dc.tax.income.additions.self_employment_loss.threshold¶
Label: DC AGI addition self-employment loss threshold
DC AGI excludes self-employment losses in excess of this threshold.
Type: int
Current value: 12000
gov.states.dc.tax.income.deductions.itemized.phase_out.rate¶
Label: DC itemized deduction phase-out rate
DC phases out some itemized deductions at this rate on DC AGI above a threshold.
Type: float
Current value: 0.05
gov.states.dc.tax.income.joint_separately_option¶
Label: Whether DC offers filing separate option to married-joint taxpayers
DC offers taxpayers who file married joint on federal return the option to file separately on DC return if this parameter is true.
Type: bool
Current value: True
gov.states.dc.tax.income.snap.temporary_local_benefit.rate¶
Label: DC temporary local SNAP benefit rate
DC provides a temporary local SNAP benefit of this percentage of the maximum allotment.
Type: int
Current value: 0
gov.states.dc.tax.income.credits.ptc.takeup¶
Label: DC property tax credit takeup rate
The share of eligible individuals who claim the DC property tax credit.
Type: float
Current value: 0.32
gov.states.dc.tax.income.credits.ptc.rent_ratio¶
Label: DC property tax credit property tax to rent ratio
DC property tax credit assumes property taxes are this ratio to rent.
Type: float
Current value: 0.2
gov.states.dc.tax.income.credits.ptc.min_elderly_age¶
Label: DC property tax minimum elderly age
DC property tax credit has a different credit rate for those this age or older.
Type: int
Current value: 70
gov.states.dc.tax.income.credits.kccatc.max_age¶
Label: DC KCCATC maximum child age
DC keep child care affordable tax credit is for children this age or less.
Type: int
Current value: 3
gov.states.dc.tax.income.credits.ctc.phase_out.increment¶
Label: DC Child Tax Credit phase-out increment
DC reduces the Child Tax Credit by a certain amount for each of this increment by which one’s income exceeds the phase-out thresholds.
Type: int
Current value: 1000
gov.states.dc.tax.income.credits.ctc.phase_out.amount¶
Label: DC Child Tax Credit phase-out amount
DC reduces the Child Tax Credit by this amount for each increment by which one’s income exceeds the phase-out thresholds.
Type: int
Current value: 20
gov.states.dc.tax.income.credits.ctc.amount¶
Label: DC Child Tax Credit amount
DC provides a Child Tax Credit of this amount per eligible child.
Type: int
Current value: 420
gov.states.dc.tax.income.credits.ctc.child.child_cap¶
Label: DC Child Tax Credit child cap
DC limits the number of eligible children for the Child Tax Credit to this number.
Type: int
Current value: 3
gov.states.dc.tax.income.credits.ctc.child.age_threshold¶
Label: DC Child Tax Credit child age threshold
DC provides a Child Tax Credit amount for children below this age.
Type: int
Current value: 6
gov.states.dc.tax.income.credits.cdcc.match¶
Label: DC CDCC match rate
DC matches this share of the federal child/dependent care credit.
Type: float
Current value: 0.32
gov.states.dc.tax.income.credits.eitc.with_children.match¶
Label: DC EITC match for filers with qualifying children
DC matches this percentage of the federal earned income tax credit for filers with qualifying children.
Type: float
Current value: 0.85
gov.states.dc.tax.income.credits.eitc.without_children.phase_out.rate¶
Label: DC EITC phase-out rate for filers without qualifying children
DC phases out its EITC for filers without qualifying children at this rate for income above the threshold.
Type: float
Current value: 0.0848
gov.states.dc.tax.income.credits.eitc.without_children.phase_out.start¶
Label: DC EITC phase-out threshold for filers without qualifying children
DC phases out its EITC for filers without qualifying children for income above this threshold.
Type: float
Current value: 23775.972791499233
gov.states.md.tax.income.agi.subtractions.max_care_expense_year_offset¶
Label: Decoupled year offset for maximum CDCC expense cap
Decoupled year offset for maximum CDCC expense cap
Type: int
Current value: 0
gov.states.md.tax.income.agi.subtractions.pension.min_age¶
Label: Maryland pension AGI subtraction minimum eligibility age
Maryland pension AGI subtraction minimum eligibility age
Type: int
Current value: 65
gov.states.md.tax.income.agi.subtractions.pension.max_amount¶
Label: Maryland max pension AGI subtraction
Maryland provides the following maximum pension subtarction from adjusted gross income.
Type: int
Current value: 36200
gov.states.md.tax.income.agi.subtractions.hundred_year.age_threshold¶
Label: Maryland hundred year subtraction age eligibility
Maryland limits the hundred year subtraction to individuals this age or older.
Type: int
Current value: 100
gov.states.md.tax.income.agi.subtractions.hundred_year.amount¶
Label: Maryland hundred year subtraction amount
Maryland subtracts this amount from adjusted gross income under the hundred year subtraction.
Type: int
Current value: 100000
gov.states.md.tax.income.agi.subtractions.max_two_income_subtraction¶
Label: MD max two-income AGI subtraction
Maryland maximum two-income AGI subtraction
Type: int
Current value: 1200
gov.states.md.tax.income.deductions.standard.rate¶
Label: Maryland standard deduction as a percent of AGI
Maryland provides a standard deduction of this share of a filer’s adjusted gross income.
Type: float
Current value: 0.15
gov.states.md.tax.income.exemptions.blind¶
Label: Maryland income tax blind exemption
Maryland provides an exemption of this amount per blind head or spouse.
Type: int
Current value: 1000
gov.states.md.tax.income.exemptions.aged.aged_dependent¶
Label: Maryland income tax aged dependent exemption
Maryland provides a tax exemption of this amount per aged dependent.
Type: int
Current value: 3200
gov.states.md.tax.income.exemptions.aged.amount¶
Label: Maryland income tax aged exemption
Maryland provides a tax exemption of this amount per aged head or spouse.
Type: int
Current value: 1000
gov.states.md.tax.income.exemptions.aged.age¶
Label: Maryland income tax aged exemption age threshold
Maryland provides an additional tax exemption to people of at least this age.
Type: int
Current value: 65
gov.states.md.tax.income.credits.ctc.agi_cap¶
Label: Maryland Child Tax Credit AGI cap
Maryland limits its Child Tax Credit to filers below this adjusted gross income.
Type: int
Current value: 15000
gov.states.md.tax.income.credits.ctc.reduced_by_federal_credit¶
Label: Maryland CTC reduced by federal credit
Maryland reduces its child tax credit by the federal child tax credit amount when this is true.
Type: bool
Current value: False
gov.states.md.tax.income.credits.ctc.amount¶
Label: Maryland Child Tax Credit amount per eligible child
Maryland’s Child Tax Credit provides this amount to eligible children.
Type: int
Current value: 500
gov.states.md.tax.income.credits.ctc.age_threshold.main¶
Label: Maryland Child Tax Credit main age limit
Maryland limits its Child Tax Credit to children below this age.
Type: int
Current value: 6
gov.states.md.tax.income.credits.ctc.age_threshold.disabled¶
Label: Maryland Child Tax Credit disabled age limit
Maryland limits its Child Tax Credit to disabled children below this age.
Type: int
Current value: 17
gov.states.md.tax.income.credits.cdcc.phase_out.percent¶
Label: Maryland CDCC phase-out percent
Maryland reduces its Child and Dependent Care Credit by this percentage for each increment of a filer’s income above its phase-out start.
Type: float
Current value: 0.01
gov.states.md.tax.income.credits.cdcc.percent¶
Label: Maryland percent of federal CDCC
Maryland matches up to this share of the federal Child and Dependent Care Credit.
Type: float
Current value: 0.32
gov.states.md.tax.income.credits.senior_tax.age_eligibility¶
Label: Maryland Senior Tax Credit age eligibility
Maryland allows filers at or above this age to receive the senior tax credit.
Type: int
Current value: 65
gov.states.md.tax.income.credits.senior_tax.amount.head_of_household¶
Label: Maryland Senior Tax Credit head of houshehold amount
Maryland provides this senior tax credit amount for head of household filers.
Type: int
Current value: 1750
gov.states.md.tax.income.credits.senior_tax.amount.widow¶
Label: Maryland Senior Tax Credit widow(er) amount
Maryland provides this senior tax credit amount for widow(er) filers.
Type: int
Current value: 1750
gov.states.md.tax.income.credits.senior_tax.amount.separate¶
Label: Maryland Senior Tax Credit separate amount
Maryland provides this senior tax credit amount for separate filers.
Type: int
Current value: 1000
gov.states.md.tax.income.credits.senior_tax.amount.single¶
Label: Maryland Senior Tax Credit single amount
Maryland provides this senior tax credit amount for single filers.
Type: int
Current value: 1000
gov.states.md.tax.income.credits.eitc.refundable.married_or_has_child.match¶
Label: Maryland refundable EITC match
Maryland matches this percent of the federal Earned Income Tax Credit as a refundable credit for filers who are not single and childless.
Type: float
Current value: 0.45
gov.states.md.tax.income.credits.eitc.non_refundable.married_or_has_child.match¶
Label: Maryland non-refundable EITC match
Maryland matches this percent of the federal Earned Income Tax Credit for individuals with qualifying child or married couples filing jointly or separately with or without a qualifying child.
Type: float
Current value: 0.5
gov.states.md.tax.income.credits.eitc.non_refundable.unmarried_childless.match¶
Label: Maryland childless EITC match
Maryland matches this percentage of the federal Earned Income Tax Credit to individuals without a qualifying child.
Type: int
Current value: 1
gov.states.md.tax.income.credits.eitc.non_refundable.unmarried_childless.max_amount¶
Label: Maryland childless EITC maximum
Maryland provides up to this amount for its Earned Income Tax Credit to individuals without a qualifying child.
Type: float
Current value: inf
gov.states.md.usda.snap.min_allotment.age_threshold¶
Label: Maryland SNAP age threshold for supplement minimum allotment
Maryland supplements the Supplemental Nutritional Assistant Program minimum allotment for households that include individuals this age or older.
Type: int
Current value: 62
gov.states.md.usda.snap.min_allotment.amount¶
Label: Maryland SNAP minimum allotment amount
Maryland provides the following monthly SNAP minimum allotment amount.
Type: int
Current value: 40
gov.states.md.usda.snap.min_allotment.in_effect¶
Label: Maryland SNAP minimum allotment in effect
Maryland provides a separate SNAP minimum allotment amount if this is true.
Type: bool
Current value: True
gov.states.md.tanf.income.deductions.earned.new¶
Label: Maryland TANF earnings exclusion percent for new enrollees
Maryland excludes this share of earnings from TANF countable earned income, for individuals not currently enrolled in TANF.
Type: float
Current value: 0.2
gov.states.md.tanf.income.deductions.earned.not_self_employed¶
Label: Maryland TANF earnings exclusion percent for non-self-employed individuals
Maryland excludes this share of earnings from TANF countable earned income, for individuals without self employment income.
Type: float
Current value: 0.4
gov.states.md.tanf.income.deductions.earned.self_employed¶
Label: Maryland TANF earnings exclusion percent for self-employed individuals
Maryland excludes this share of earnings from TANF countable earned income, for individuals with self employment income.
Type: float
Current value: 0.5
gov.states.ks.tax.income.agi.subtractions.oasdi.agi_limit¶
Label: Kansas federal AGI limit for taxable social security AGI subtraction
Kansas limits its taxable OASDI subtraction to filers with AGI at or below this amount.
Type: float
Current value: inf
gov.states.ks.tax.income.exemptions.consolidated.amount¶
Label: Kansas personal exemption consolidated amount
Kansas provides this exemption for each person in a filing unit, pre 2024.
Type: int
Current value: 2250
gov.states.ks.tax.income.exemptions.disabled_veteran.in_effect¶
Label: Kansas additional exemptions for disabled veterans in effect
Kansas provides additional exemptions for disabled veterans if this is true.
Type: bool
Current value: True
gov.states.ks.tax.income.exemptions.disabled_veteran.base¶
Label: Kansas disabled veteran exemption amount
Kansas provides the following exemption amount for disabled veterans.
Type: int
Current value: 2250
gov.states.ks.tax.income.exemptions.by_filing_status.dependent¶
Label: Kansas personal exemption by filing status dependent amount
Kansas provides this exemption amount for each dependent in a filing unit post 2024.
Type: int
Current value: 2320
gov.states.ks.tax.income.exemptions.by_filing_status.in_effect¶
Label: Kansas person exemptions by filing status in effect
Kansas provides an updated personal exemption structure by filing status as well as a separate dependent exemption amount if this is true.
Type: bool
Current value: True
gov.states.ks.tax.income.exemptions.base¶
Label: Kansas personal exemption
Kansas provides the following exemption amount for each person in a filing unit.
Type: int
Current value: 2250
gov.states.ks.tax.income.credits.eitc_fraction¶
Label: Kansas EITC match
Kansas matches this percentage of the federal EITC.
Type: float
Current value: 0.17
gov.states.ks.tax.income.credits.cdcc_fraction¶
Label: Kansas CDCC match
Kansas matches this percentage of the federal Child and Dependent Care Credit.
Type: float
Current value: 0.5
gov.states.ks.tax.income.credits.food_sales_tax.agi_limit¶
Label: Kansas food sales tax credit AGI limit
Kansas limits its food sales tax credit to filers with federal AGI below this amount.
Type: int
Current value: 30615
gov.states.ks.tax.income.credits.food_sales_tax.child_age¶
Label: Kansas food sales tax credit adult age
Kansas considers people children for the purposes of the food sales tax credit if they are below this age.
Type: int
Current value: 18
gov.states.ks.tax.income.credits.food_sales_tax.min_adult_age¶
Label: Kansas food sales tax credit adult age
Kansas limits its food sales tax credit to adults of this age and above.
Type: int
Current value: 55
gov.states.ks.tax.income.credits.food_sales_tax.amount¶
Label: Kansas food sales tax credit amount
Kansas provides a food sales tax credit of this amount per qualifying exemption.
Type: int
Current value: 125
gov.states.ne.tax.income.agi.subtractions.military_retirement.age_threshold¶
Label: Nebraska military retirement benefits age threshold
Nebraska limits the military retirement benefits to filers this age or older.
Type: int
Current value: 67
gov.states.ne.tax.income.agi.subtractions.military_retirement.fraction¶
Label: Nebraska military retirement subtraction fraction
Nebraska subtracts this fraction of military retirement benefits from federal adjusted gross income.
Type: int
Current value: 1
gov.states.ne.tax.income.deductions.standard.age_minimum¶
Label: Nebraska extra standard deduction age threshold
Nebraska limits its extra standard deduction to filers this age or older.
Type: int
Current value: 65
gov.states.ne.tax.income.exemptions.amount¶
Label: Nebraska per-person exemption amount
Nebraska per-person exemption amount
Type: float
Current value: 170.54220249750455
gov.states.ne.tax.income.credits.ctc.refundable.age_threshold¶
Label: Nebraska refundable child tax credit age threshold
Nebraska limits the refundable child tax credit to children this age or younger.
Type: int
Current value: 5
gov.states.ne.tax.income.credits.ctc.refundable.fpg_fraction¶
Label: Nebraska refundable child tax credit FPG limit
Nebraska limits the refundable child tax credit to filers with an total household income at or below this fraction of the federal poverty guideline.
Type: int
Current value: 1
gov.states.ne.tax.income.credits.cdcc.refundable.match¶
Label: Nebraska refundable CDCC match
Nebraska matches this fraction of the federal child and dependent care credit as a refundable credit.
Type: int
Current value: 1
gov.states.ne.tax.income.credits.cdcc.refundable.income_limit¶
Label: Nebraska CDCC refundability AGI limit
Nebraska provides the child and dependent care credit as a refundable credit to filers with federal adjusted gross income of this amount or less.
Type: int
Current value: 29000
gov.states.ne.tax.income.credits.cdcc.refundable.reduction.increment¶
Label: Nebraska refundable CDCC reduction incrememnt
Nebraska reduces the refundable child and dependent tax credit match percentage for each of these increments of federal adjusted gross income exceeding the threshold.
Type: int
Current value: 1000
gov.states.ne.tax.income.credits.cdcc.refundable.reduction.amount¶
Label: Nebraska refundable CDCC reduction amount
Nebraska reduces the refundable child and dependent tax credit match percentage by this amount for each increment of federal adjusted gross income exceeding the threshold.
Type: float
Current value: 0.1
gov.states.ne.tax.income.credits.cdcc.refundable.reduction.start¶
Label: Nebraska refundable CDCC reduction start
Nebraska reduces the refundable child and dependent tax credit match percentage for filers with federal adjusted gross income above this amount.
Type: int
Current value: 22000
gov.states.ne.tax.income.credits.cdcc.nonrefundable.fraction¶
Label: Nebraska nonrefundable CDCC match
Nebraska matches this fraction of the federal child and dependent care credit as a non-refundable credit.
Type: float
Current value: 0.25
gov.states.ne.tax.income.credits.eitc.fraction¶
Label: Nebraska EITC match
Nebraska matches this fraction of the federal earned income tax credit.
Type: int
Current value: 1
gov.states.ne.tax.income.credits.nonrefundable_adjust_limit¶
Label: Nebraska AGI adjustment limit
Nebraska limits the net adjusted gross income adjustments to this amount.
Type: int
Current value: 5000
gov.states.ne.dhhs.child_care_subsidy.fpg_fraction.initial_eligibility¶
Label: Nebraska child care subsidy initial eligibility federal poverty guideline limit
Nebraska limits the child care subsidy to families with income at or below this fraction of the federal poverty guidelines for initial eligibility.
Type: float
Current value: 1.85
gov.states.ne.dhhs.child_care_subsidy.fpg_fraction.fee_free_limit¶
Label: Nebraska child care subsidy federal poverty guideline limit threshold
Nebraska provides a fee-free child care subsidy to families with a income at or below this fraction of the federal poverty guidelines.
Type: int
Current value: 1
gov.states.ne.dhhs.child_care_subsidy.rate¶
Label: Nebraska child care subsidy family fee rate
Nebraska obligates families participating in the child care subsidy program to pay childcare expenses of this fraction of income excess over federal poverty guidelines.
Type: float
Current value: 0.07
gov.states.ne.dhhs.child_care_subsidy.age_threshold.special_needs¶
Label: Nebraska child care subsidy special needs age threshold
Nebraska limits the child care subsidy to children of this age or younger, requiring special needs care.
Type: int
Current value: 18
gov.states.ne.dhhs.child_care_subsidy.age_threshold.base¶
Label: Nebraska child care subsidy base age threshold
Nebraska limits the child care subsidy to children of this age or younger, not requiring special needs care.
Type: int
Current value: 12
gov.states.hi.tax.income.subtractions.military_pay.cap¶
Label: Hawaii military reserve or national guard duty pay exclusion cap
Hawaii caps the military reserve or Hawaii national guard duty pay exclusion at this amount.
Type: int
Current value: 7683
gov.states.hi.tax.income.deductions.itemized.threshold.dependent¶
Label: Hawaii itemized deductions dependent threshold
Hawaii allows for itemized deductions for dependent filers with deductions above this amount.
Type: int
Current value: 500
gov.states.hi.tax.income.alternative_tax.rate¶
Label: Hawaii alternative tax on capital gains rate
Hawaii taxes the excess of the eligible taxable income for the alternative capital gains over the total taxable income at this rate.
Type: float
Current value: 0.0725
gov.states.hi.tax.income.alternative_tax.availability¶
Label: Hawaii alternative tax on capital gain availability
Hawaii allows for an alternative tax on capital gains calculation if this is true.
Type: bool
Current value: False
gov.states.hi.tax.income.exemptions.disabled¶
Label: Hawaii disability exemption amount
Hawaii allows this exemption amount for each disabled head or spouse.
Type: int
Current value: 7000
gov.states.hi.tax.income.exemptions.aged_threshold¶
Label: Hawaii aged exemption age threshold
Hawaii provides an additional exemption for filer heads and spouses this age or older.
Type: int
Current value: 65
gov.states.hi.tax.income.exemptions.base¶
Label: Hawaii exemption base amount
Hawaii provides this base exemption amount.
Type: int
Current value: 1144
gov.states.hi.tax.income.credits.food_excise_tax.minor_child.support_proportion_threshold¶
Label: Hawaii Food/Excise Tax Credit minor child public agency support’s proportion threshold
Hawaii allows for an additional food/excise credit amount for each minor child receiving more than this proportion of support from public agencies.
Type: float
Current value: 0.5
gov.states.hi.tax.income.credits.food_excise_tax.minor_child.age_threshold¶
Label: Hawaii Food/Excise Tax Credit minor child age threshold
Hawaii extends an additional food/excise credit amount to filers with minor children below this age threshold.
Type: int
Current value: 18
gov.states.hi.tax.income.credits.food_excise_tax.minor_child.amount¶
Label: Hawaii Food/Excise Tax Credit minor child amount
Hawaii provides this amount under the Food/Excise Tax Credit for each minor child receiving support from public agencies.
Type: int
Current value: 0
gov.states.hi.tax.income.credits.food_excise_tax.minor_child.in_effect¶
Label: Hawaii Food/Excise Tax Credit minor child fixed amount in effect
Hawaii multiplies the number of minor children by a fixed amount, if this is true, under the Food/Excise Tax Credit.
Type: bool
Current value: False
gov.states.hi.tax.income.credits.lihrtc.eligibility.agi_limit¶
Label: Hawaii low-income household renters credit AGI limit
Hawaii limits the tax credit for low-income household renters to filers with adjusted gross income below this amount.
Type: int
Current value: 30000
gov.states.hi.tax.income.credits.lihrtc.eligibility.rent_threshold¶
Label: Hawaii tax credit for low-income household renters rent threshold
Hawaii limits the tax credit for low-income household renters to filers that paid more than this amount in rent.
Type: int
Current value: 1000
gov.states.hi.tax.income.credits.lihrtc.amount¶
Label: Hawaii income tax credit for low-income household renters base amount
Hawaii extends this amount for each exemption under the income tax credit for low-income household renters.
Type: int
Current value: 50
gov.states.hi.tax.income.credits.lihrtc.aged_age_threshold¶
Label: Hawaii low-income household renters credit age threshold
Hawaii counts filer heads and spouses as additional exemptions for the income tax credit for low-income household renters if they are this age or older.
Type: int
Current value: 65
gov.states.hi.tax.income.credits.eitc.match¶
Label: Hawaii EITC match rate
Hawaii matches this percent of the federal EITC.
Type: float
Current value: 0.4
gov.states.de.tax.income.subtractions.exclusions.pension.military_retirement_exclusion_available¶
Label: Delaware military retirement exclusion available
Delaware allows for an exclusion of military retirement pay under the pension exclusion if this is true.
Type: bool
Current value: True
gov.states.de.tax.income.subtractions.exclusions.pension.cap.military¶
Label: Delaware military pension exclusion cap
Delaware caps the military pension income exclusion at this amount.
Type: int
Current value: 12500
gov.states.de.tax.income.subtractions.exclusions.elderly_or_disabled.eligibility.age_threshold¶
Label: Delaware aged or disabled exclusion age threshold
Delaware qualifies filers above his age threshold to receive the aged or disabled exclusion.
Type: int
Current value: 60
gov.states.de.tax.income.deductions.standard.additional.age_threshold¶
Label: Delaware additional aged deduction age eligibility
Delaware provides the aged deduction amount to filers at or above this age.
Type: int
Current value: 65
gov.states.de.tax.income.deductions.standard.additional.amount¶
Label: Delaware aged deduction amount
Delaware provides this deduction amount for aged or blind filers.
Type: int
Current value: 2500
gov.states.de.tax.income.credits.relief_rebate.amount¶
Label: Delaware relief rebate amount
Delaware provides a relief rebate of this amount to each adult in the household.
Type: int
Current value: 300
gov.states.de.tax.income.credits.personal_credits.personal¶
Label: Delaware personal credits amount
Delaware provides this personal credit amount.
Type: int
Current value: 110
gov.states.de.tax.income.credits.cdcc.match¶
Label: Delaware federal CDCC match
Delaware matches up to this share of the federal Child and Dependent Care Credit.
Type: float
Current value: 0.5
gov.states.de.tax.income.credits.eitc.non_refundable¶
Label: Delaware non-refundable EITC match
Delaware matches this percent of the federal Earned Income Tax Credit as a non-refundable credit.
Type: float
Current value: 0.2
gov.states.de.tax.income.credits.eitc.refundable¶
Label: Delaware refundable EITC match
Delaware matches this percent of the federal Earned Income Tax Credit as a refundable credit.
Type: float
Current value: 0.045
gov.states.az.tax.income.subtractions.pension.public_pension_cap¶
Label: Arizona pension exclusion cap
Arizona caps the pension exclusion at this amount.
Type: int
Current value: 2500
gov.states.az.tax.income.subtractions.capital_gains.rate¶
Label: Arizona long-term net capital gains subtraction rate
Arizona subtracts this fraction of long term capital gains from adjusted gross income.
Type: float
Current value: 0.25
gov.states.az.tax.income.subtractions.military_retirement.max_amount¶
Label: Arizona military retirement subtraction max amount
Arizona caps the military retirement subtraction at this amount for each eligible individual.
Type: float
Current value: inf
gov.states.az.tax.income.deductions.standard.increased.rate¶
Label: Arizona increased standard deduction for charitable contributions rate
Arizona increases the standard deduction by this fraction of charitable contributions that would have been allowed if the taxpayer elected to claim itemized deductions.
Type: float
Current value: 0.31
gov.states.az.tax.income.exemptions.stillborn¶
Label: Arizona stillborn exemption amount
Arizona provides an exemption of this amount for each stillborn child.
Type: int
Current value: 2300
gov.states.az.tax.income.exemptions.blind¶
Label: Arizona blind exemption amount
Arizona provides an exemption of this amount per blind filer or spouse.
Type: int
Current value: 1500
gov.states.az.tax.income.exemptions.parent_grandparent.cost_rate¶
Label: Arizona parents and grandparents exemption cost rate
Arizona allows for the parent and grandparent exemptions if the filer paid care and support costs over this percentage of total costs.
Type: float
Current value: 0.5
gov.states.az.tax.income.exemptions.parent_grandparent.min_age¶
Label: Arizona parents and grandparents exemption age threshold
Arizona extends the parents and grandparents exemption to filers this age or older.
Type: int
Current value: 65
gov.states.az.tax.income.exemptions.parent_grandparent.amount¶
Label: Arizona parents and grandparents exemption amount
Arizona provides an exemption of this amount per qualifying parent and grandparent.
Type: int
Current value: 10000
gov.states.az.tax.income.credits.dependent_credit.reduction.percentage¶
Label: Arizona dependent tax credit reduction percentage
Arizona reduces the dependent tax credit amount by this percentage based on the federal adjusted gross income increments.
Type: float
Current value: 0.05
gov.states.az.tax.income.credits.dependent_credit.reduction.increment¶
Label: Arizona dependent tax credit reduction increment
Arizona reduces the dependent tax credit amount in these increments of federal adjusted gross income.
Type: int
Current value: 1000
gov.states.az.tax.income.credits.property_tax.age_threshold¶
Label: Arizona property tax credit age threshold
Arizona limits the property tax credit to filers of this age or older.
Type: int
Current value: 65
gov.states.az.tax.income.credits.increased_excise.max_amount¶
Label: Arizona increase excise tax credit max amount
Arizona allows for the following increase excise tax credit maximum amount.
Type: int
Current value: 100
gov.states.az.tax.income.credits.increased_excise.amount¶
Label: Arizona increase excise tax credit amount
Arizona provides the following amount per personal or dependent exemption under the Increased Excise Tax Credit.
Type: int
Current value: 25
gov.states.az.tax.income.credits.family_tax_credits.amount.per_person¶
Label: Arizona Family Income Tax Credit amount
Arizona provides the following family income tax credit amount per person.
Type: int
Current value: 40
gov.states.az.tax.income.credits.family_tax_credits.income_limit.separate¶
Label: Arizona family tax credit separate maximum income
Arizona qualifies separate filers with income below this amount for the family tax credit.
Type: int
Current value: 10000
gov.states.az.tax.income.credits.family_tax_credits.income_limit.single¶
Label: Arizona family tax credit single maximum income
Arizona qualifies single filers with income below this amount for the family tax credit.
Type: int
Current value: 10000
gov.states.az.hhs.tanf.eligibility.age_threshold.student¶
Label: Arizona cash assistance student age threshold
Arizona limits the cash assistance to filers with student children below this age threshold.
Type: int
Current value: 19
gov.states.az.hhs.tanf.eligibility.age_threshold.non_student¶
Label: Arizona cash assistance non-student age threshold
Arizona limits the cash assistance to filers with non-student children below this age threshold.
Type: int
Current value: 18
gov.states.ny.otda.tanf.need_standard.additional¶
Label: New York TANF monthly income limit per additional person
New York limits its TANF program to households with up to this income level for people beyond size.
Type: int
Current value: 85
gov.states.ny.otda.tanf.income.earned_income_deduction.percent¶
Label: New York TANF earned income deduction
New York excludes this percentage of earned income for the purposes of its TANF program.
Type: float
Current value: 0.5
gov.states.ny.otda.tanf.income.earned_income_deduction.flat¶
Label: New York TANF flat earnings exclusion
New York excludes this amount of earned income for the purposes of its TANF program, after the percentage deduction.
Type: int
Current value: 150
gov.states.ny.otda.tanf.eligibility.resources.lower_limit¶
Label: New York TANF resource limit for households without elderly people
New York limits its TANF eligibility to households with up to this amount of resources, if they have no elderly members.
Type: int
Current value: 2000
gov.states.ny.otda.tanf.eligibility.resources.higher_resource_limit_age_threshold¶
Label: New York TANF asset limit elderly age
New York provide higher limit for amount of asset to households with family members over this age.
Type: int
Current value: 60
gov.states.ny.otda.tanf.eligibility.resources.higher_limit¶
Label: New York TANF resource limit for households with elderly people
New York limits TANF to households with up to this resource amount if they have elderly members.
Type: int
Current value: 3000
gov.states.ny.otda.tanf.grant_standard.additional¶
Label: New York TANF monthly income limit per additional person
New York limits its TANF grant standard to households with up to this income level for people beyond size.
Type: int
Current value: 85
gov.states.ny.tax.income.college_tuition.cap¶
Label: New York allowable college tuition expenses cap
New York caps college tuition expenses at this amount per eligible student when calculating the credit and deduction.
Type: int
Current value: 10000
gov.states.ny.tax.income.agi.subtractions.pension_exclusion.min_age¶
Label: New York pension exclusion minimum age
New York State residents over this age can make use of the NY State AGI exclusion for pensions and annuities.
Type: float
Current value: 59.5
gov.states.ny.tax.income.agi.subtractions.pension_exclusion.cap¶
Label: New York pension exclusion cap
New York State residents can subtract this amount from pensions and annuities included in federal AGI from their NY State AGI.
Type: int
Current value: 20000
gov.states.ny.tax.income.deductions.itemized.college_tuition.applicable_percentage¶
Label: New York college tuition deduction applicable percentage
New York provides an itemized deduction for this fraction of allowable college tuition expenses.
Type: int
Current value: 1
gov.states.ny.tax.income.deductions.standard.dependent_elsewhere¶
Label: New York standard deduction for dependent filers
New York standard deduction for filers who can be claimed as a dependent elsewhere.
Type: int
Current value: 3100
gov.states.ny.tax.income.supplemental.min_agi¶
Label: New York State supplemental tax minimum AGI
New York imposes the NY supplemental tax on filers with AGI over this amount.
Type: int
Current value: 107650
gov.states.ny.tax.income.supplemental.phase_in_length¶
Label: New York State supplemental tax phase-in length
Each bracket of the New York supplemental tax phases in over this length.
Type: int
Current value: 50000
gov.states.ny.tax.income.supplemental.in_effect¶
Label: New York supplemental tax availability
New York state provides a incremental benefit under the supplemental tax if this is true.
Type: bool
Current value: True
gov.states.ny.tax.income.exemptions.dependent¶
Label: New York dependent exemption amount
New York dependent exemption amount.
Type: int
Current value: 1000
gov.states.ny.tax.income.credits.college_tuition.applicable_percentage¶
Label: New York college tuition credit applicable percentage
New York provides a credit for this fraction of allowable college tuition expenses, after applying the rate structure.
Type: int
Current value: 1
gov.states.ny.tax.income.credits.solar_energy_systems_equipment.rate¶
Label: New York solar energy systems equipment credit rate
New York provides a credit for this fraction of total solar energy systems equipment expenditures.
Type: float
Current value: 0.25
gov.states.ny.tax.income.credits.solar_energy_systems_equipment.cap¶
Label: New York solar energy systems equipment credit cap
New York caps the solar energy systems equipment credit at this amount.
Type: int
Current value: 5000
gov.states.ny.tax.income.credits.real_property_tax.elderly_age¶
Label: New York real property tax credit elderly age
New York applies the maximum real property tax credit for the elderly at this age or older.
Type: int
Current value: 65
gov.states.ny.tax.income.credits.real_property_tax.rent_tax_equivalent¶
Label: New York real property tax rent equivalent
New York deems this percentage of rent as equivalent to property tax for the real property tax credit.
Type: float
Current value: 0.25
gov.states.ny.tax.income.credits.real_property_tax.rate¶
Label: New York real property tax credit rate
New York credits this percentage of excess real property tax (or rent equivalent) from the New York State income tax as the real property tax credit.
Type: float
Current value: 0.5
gov.states.ny.tax.income.credits.real_property_tax.max_agi¶
Label: New York real property tax credit maximum AGI
New York sets this maximum AGI for eligibility for the real property tax credit.
Type: int
Current value: 18000
gov.states.ny.tax.income.credits.real_property_tax.max_rent¶
Label: New York real property tax maximum rent
New York disqualifies renters whose annual rent exceeds this value from receiving the real property tax credit.
Type: int
Current value: 5400
gov.states.ny.tax.income.credits.real_property_tax.max_property_value¶
Label: New York real property tax credit maximum property value
New York disqualifies property owners who own property valued above this amount from receiving the real property tax credit.
Type: int
Current value: 85000
gov.states.ny.tax.income.credits.ctc.amount.percent¶
Label: New York CTC share of federal credit
New York’s Empire State Child Credit share of federal credit.
Type: float
Current value: 0.33
gov.states.ny.tax.income.credits.ctc.amount.minimum¶
Label: New York CTC minimum amount
New York sets this minimum amount per child for its Empire State Child Credit.
Type: int
Current value: 100
gov.states.ny.tax.income.credits.ctc.minimum_age¶
Label: NY CTC minimum age
New York provides the Empire State Child Credit for children this age or older.
Type: int
Current value: 0
gov.states.ny.tax.income.credits.ctc.pre_tcja¶
Label: Use pre-TCJA parameters for the federal CTC
Whether the NY CTC uses pre-TCJA parameters to calculate the federal CTC.
Type: bool
Current value: True
gov.states.ny.tax.income.credits.ctc.additional.min_credit_value¶
Label: New York additional Empire State Child Credit minimum credit
New York provides the additional Empire State Child Credit if the calculated credit value is at least this amount.
Type: int
Current value: 25
gov.states.ny.tax.income.credits.cdcc.percentage.alternate.multiplier¶
Label: New York CDCC alternate maximum AGI
New York sets this minimum numerator for the alternate fraction for the CDCC.
Type: float
Current value: 0.1
gov.states.ny.tax.income.credits.cdcc.percentage.alternate.max_agi¶
Label: New York CDCC alternate maximum AGI
New York filers with AGI under this amount use the alternate parameters.
Type: int
Current value: 40000
gov.states.ny.tax.income.credits.cdcc.percentage.alternate.base_percentage¶
Label: New York CDCC alternate base percentage
New York sets this base percentage for the alternate fraction for the CDCC.
Type: float
Current value: 1.0
gov.states.ny.tax.income.credits.cdcc.percentage.alternate.fraction.denominator¶
Label: New York CDCC alternate fraction denominator
New York sets this denominator for the alternate fraction for the CDCC.
Type: int
Current value: 15000
gov.states.ny.tax.income.credits.cdcc.percentage.alternate.fraction.numerator.min¶
Label: New York CDCC alternate fraction numerator minimum
New York sets this minimum numerator for the alternate fraction for the CDCC.
Type: int
Current value: 15000
gov.states.ny.tax.income.credits.cdcc.percentage.alternate.fraction.numerator.top¶
Label: New York CDCC alternate fraction numerator top
New York AGI is subtracted from this to determine the NY CDCC percentage under the alternate fraction.
Type: int
Current value: 40000
gov.states.ny.tax.income.credits.cdcc.percentage.main.multiplier¶
Label: New York CDCC main maximum AGI
New York sets this minimum numerator for the main fraction for the CDCC.
Type: float
Current value: 0.8
gov.states.ny.tax.income.credits.cdcc.percentage.main.base_percentage¶
Label: New York CDCC main base percentage
New York sets this base percentage for the main fraction for the CDCC.
Type: float
Current value: 0.2
gov.states.ny.tax.income.credits.cdcc.percentage.main.fraction.denominator¶
Label: New York CDCC main fraction denominator
New York sets this denominator for the main fraction for the CDCC.
Type: int
Current value: 15000
gov.states.ny.tax.income.credits.cdcc.percentage.main.fraction.numerator.min¶
Label: New York CDCC main fraction numerator minimum
New York sets this minimum numerator for the main fraction for the CDCC.
Type: int
Current value: 15000
gov.states.ny.tax.income.credits.cdcc.percentage.main.fraction.numerator.top¶
Label: New York CDCC main fraction numerator top
New York AGI is subtracted from this to determine the NY CDCC percentage under the main fraction.
Type: int
Current value: 65000
gov.states.ny.tax.income.credits.geothermal_energy_system.rate¶
Label: New York geothermal energy system equipment credit rate
New York provides a geothermal energy systems credit of this percentage of total solar geothermal systems equipment expenditures.
Type: float
Current value: 0.25
gov.states.ny.tax.income.credits.geothermal_energy_system.cap¶
Label: New York geothermal energy system equipment credit cap
New York caps the geothermal energy system credit at this amount.
Type: int
Current value: 5000
gov.states.ny.tax.income.credits.eitc.match¶
Label: New York EITC percent
New York matches this fraction of the federal Earned Income Tax Credit.
Type: float
Current value: 0.3
gov.states.ny.tax.income.credits.eitc.supplemental_match¶
Label: New York supplemental EITC match
New York matches this fraction of the federal earned income tax credit in its supplemental EITC.
Type: int
Current value: 0
gov.states.ny.nyserda.drive_clean.flat_rebate.msrp_threshold¶
Label: New York Drive Clean point-of-sale flat rebate MSRP threshold
New York provides a flat Drive Clean point-of-sale rebate for vehicles with base MSRP over this amount.
Type: int
Current value: 42000
gov.states.ny.nyserda.drive_clean.flat_rebate.amount¶
Label: New York Drive Clean point-of-sale flat rebate MSRP amount
New York provides the following flat Drive Clean point-of-sale rebate vehicles with a base MSRP over a certain threshold.
Type: int
Current value: 500
gov.states.id.tax.income.subtractions.aged_or_disabled.person_cap¶
Label: Idaho aged or disabled deduction maximum household members
Idaho limits the aged or disabled deduction to this number of people per filing unit.
Type: int
Current value: 3
gov.states.id.tax.income.subtractions.aged_or_disabled.age_threshold¶
Label: Idaho development disabilities deduction age threshold
Idaho limits the aged or disabled deduction to filers this age or older.
Type: int
Current value: 65
gov.states.id.tax.income.subtractions.aged_or_disabled.support_fraction_threshold¶
Label: Idaho aged or disabled deduction support fraction threshold
Idaho limits its aged or disabled deduction to family members of filers for whom the filer pays more than this fraction of their care and support costs.
Type: float
Current value: 0.5
gov.states.id.tax.income.subtractions.aged_or_disabled.amount¶
Label: Idaho aged or disabled deduction
Idaho subtracts this amount from adjusted gross income for each aged or disabled person in the taxpayer’s household.
Type: int
Current value: 1000
gov.states.id.tax.income.deductions.dependent_care_expenses.cap¶
Label: Idaho dependent care expense deduction cap amount
Idaho caps the household and dependent care expense deduction at the greater of the federal cap and this amount.
Type: int
Current value: 12000
gov.states.id.tax.income.deductions.retirement_benefits.age_eligibility.main¶
Label: Idaho retirement benefit deduction age threshold
Idaho limits the retirement benefit deduction to filers this age or older.
Type: int
Current value: 65
gov.states.id.tax.income.deductions.retirement_benefits.age_eligibility.disabled¶
Label: Idaho retirement benefit deduction disabled age threshold
Idaho limits the retirement benefit deduction to disabled filers at or above this age threshold.
Type: int
Current value: 62
gov.states.id.tax.income.deductions.capital_gains.percentage¶
Label: Idaho capital gains deduction percentage
Idaho allows filers to deduct this fraction of capital gains on qualified property sales.
Type: float
Current value: 0.6
gov.states.id.tax.income.other_taxes.pbf.amount¶
Label: Idaho permanent building fund tax amount
Idaho levies a permanent building fund tax of this amount.
Type: int
Current value: 10
gov.states.id.tax.income.credits.grocery.amount.base¶
Label: Idaho grocery credit amount
Idaho provides this amount under the grocery tax credit.
Type: int
Current value: 120
gov.states.id.tax.income.credits.aged_or_disabled.person_cap¶
Label: Idaho aged or disabled credit maximum household members
Idaho limits the aged or disabled credit to this number of people per filing unit.
Type: int
Current value: 3
gov.states.id.tax.income.credits.aged_or_disabled.age_threshold¶
Label: Idaho aged or disabled credit age threshold
Idaho limits the aged or disabled credit to filers this age or older.
Type: int
Current value: 65
gov.states.id.tax.income.credits.aged_or_disabled.support_fraction_threshold¶
Label: Idaho aged or disabled credit support fraction threshold
Idaho limits its aged or disabled credit to family members of filers for whom the filer pays more than this fraction of their care and support costs.
Type: float
Current value: 0.5
gov.states.id.tax.income.credits.aged_or_disabled.amount¶
Label: Idaho aged or disabled credit
Idaho provides this credit for each aged or disabled person in the taxpayer’s household.
Type: int
Current value: 100
gov.states.id.tax.income.credits.ctc.amount¶
Label: Idaho child tax credit amount
Idaho provides this child tax credit amount for each qualifying child.
Type: int
Current value: 205
gov.states.oh.tax.income.agi_threshold¶
Label: Ohio assigns minimum income threshold to pay individual income tax.
Ohio requires filers with this adjusted gross income or more to pay individual income tax.
Type: int
Current value: 26050
gov.states.oh.tax.income.deductions.unreimbursed_medical_care_expenses.rate¶
Label: Ohio Unreimbursed Medical Care Expenses Deduction AGI threshold
Ohio deducts medical care expenses in excess of this fraction of federal adjusted gross income.
Type: float
Current value: 0.075
gov.states.oh.tax.income.deductions.plan_529_contributions.cap¶
Label: Ohio 529 plan contribution deduction cap
Ohio caps the 529 plan contributions deduction to this amount.
Type: int
Current value: 4000
gov.states.oh.tax.income.credits.retirement.pension_based.income_limit¶
Label: Ohio pension based retirement income credit retirement credit income limit
Ohio limits its pension based retirement income credit to filers with state adjusted gross income below this amount.
Type: int
Current value: 100000
gov.states.oh.tax.income.credits.retirement.lump_sum.age_threshold¶
Label: Ohio lump sum retirement income credit age threshold
Ohio limits the lump sum retirement income credit to filers this age or older.
Type: int
Current value: 65
gov.states.oh.tax.income.credits.retirement.lump_sum.income_limit¶
Label: Ohio lump sum retirement income credit retirement credit income limit
Ohio limits its lump sum retirement income credit to filers with state adjusted gross income below this amount.
Type: int
Current value: 100000
gov.states.oh.tax.income.credits.adoption.amount.max¶
Label: Ohio adoption credit maximum amount
Ohio issues the adoption credit of up to this maximum amount.
Type: int
Current value: 0
gov.states.oh.tax.income.credits.adoption.amount.min¶
Label: Ohio adoption credit minimum amount
Ohio issues the adoption credit of this minimum amount.
Type: int
Current value: 0
gov.states.oh.tax.income.credits.adoption.age_limit¶
Label: Ohio adoption credit child age limit
Ohio provides an adoption credit for children younger than this age.
Type: int
Current value: 18
gov.states.oh.tax.income.credits.lump_sum_distribution.age_threshold¶
Label: Ohio Lump Sum Distribution Credit age threshold
Ohio limits the lump sum distribution credit to filers of this age or older.
Type: int
Current value: 65
gov.states.oh.tax.income.credits.lump_sum_distribution.income_limit¶
Label: Ohio lump sum distribution credit income limit
Ohio limits its lump sum distribution credit to filers with Ohio modified adjusted gross income below this amount.
Type: int
Current value: 100000
gov.states.oh.tax.income.credits.lump_sum_distribution.base_amount¶
Label: Ohio lump sum distribution credit base amount
Ohio multiplies the filer’s expected remaining life in years by the following amount when calculating the lump sum distribution credit.
Type: int
Current value: 50
gov.states.oh.tax.income.credits.joint_filing.income_threshold¶
Label: Ohio joint filing credit income threshold
Ohio limits the joint filing credit to filers with head and spouse each having at least this adjusted gross income.
Type: int
Current value: 500
gov.states.oh.tax.income.credits.joint_filing.cap¶
Label: Ohio joint filing credit cap
Ohio caps the joint filing credit at this amount.
Type: int
Current value: 650
gov.states.oh.tax.income.credits.senior_citizen.age_threshold¶
Label: Ohio Senior Citizen Credit age threshold
Ohio provides the Senior Citizen Credit to filers at or above this age threshold.
Type: int
Current value: 65
gov.states.oh.tax.income.credits.eitc.rate¶
Label: Ohio earned income credit rate
Ohio matches the federal earned income tax credit at this rate.
Type: float
Current value: 0.3
gov.states.or.tax.income.deductions.standard.aged_or_blind.age¶
Label: Oregon standard deduction addition age threshold
Oregon provides a standard deduction addition at this age threshold.
Type: int
Current value: 65
gov.states.or.tax.income.deductions.standard.claimable_as_dependent.earned_income_addition¶
Label: Oregon earned income addition if claimable as dependent
Oregon adds this to your earned income for you total standard deduction if you can be claimed as a dependent, up to the filing status maximum.
Type: int
Current value: 400
gov.states.or.tax.income.deductions.standard.claimable_as_dependent.min¶
Label: Oregon minimum deduction if claimable as dependent
Oregon provides a minimum standard deduction of this amount for filers who are claimable as a dependent.
Type: float
Current value: 1357.820083578858
gov.states.or.tax.income.credits.exemption.income_limit.disabled_child_dependent¶
Label: Oregon exemption credit income limit (disabled child dependent)
Oregon limits its disabled child exemption credit to filers with adjusted gross income below this threshold.
Type: int
Current value: 100000
gov.states.or.tax.income.credits.exemption.income_limit.severely_disabled¶
Label: Oregon exemption credit income limit (severely disabled)
Oregon limits its severely disabled exemption credit to filers with adjusted gross income below this threshold.
Type: int
Current value: 100000
gov.states.or.tax.income.credits.exemption.amount¶
Label: Oregon exemption amount
Oregon provides a nonrefundable tax credit of this amount per exemption.
Type: int
Current value: 236
gov.states.or.tax.income.credits.wfhdc.age_range.young¶
Label: Oregon working family household and dependent care credit youngest qualifying individual young age threshold
Oregon assigns filers a percentage value when the youngest qualifying individual is below this young age threshold under the working family household and dependent care credit.
Type: int
Current value: 6
gov.states.or.tax.income.credits.wfhdc.age_range.youngest¶
Label: Oregon working family household and dependent care credit youngest qualifying individual youngest age threshold
Oregon assigns filers a percentage value when the youngest qualifying individual is below this youngest age threshold under the working family household and dependent care credit.
Type: int
Current value: 3
gov.states.or.tax.income.credits.wfhdc.age_range.oldest¶
Label: Oregon working family household and dependent care credit youngest qualifying individual oldest age threshold
Oregon assigns filers a percentage value when the youngest qualifying individual is below this oldest age threshold under the working family household and dependent care credit.
Type: int
Current value: 18
gov.states.or.tax.income.credits.wfhdc.age_range.old¶
Label: Oregon working family household and dependent care credit youngest qualifying individual old age threshold
Oregon assigns filers a percentage value when the youngest qualifying individual is below this old age threshold under the working family household and dependent care credit.
Type: int
Current value: 13
gov.states.or.tax.income.credits.wfhdc.fpg_limit¶
Label: Oregon working family household and dependent care credit federal poverty guidelines rate
Oregon limits the working family household and dependent care credit to filers with the greater of federal or state adjusted gross income below this percentage of the federal poverty guidelines.
Type: int
Current value: 3
gov.states.or.tax.income.credits.wfhdc.child_age_limit¶
Label: Oregon working family household and dependent care credit child age threshold
Oregon qualifies children without disabilities for the working family household and dependent care credit at or below this age.
Type: int
Current value: 12
gov.states.or.tax.income.credits.wfhdc.cap¶
Label: Oregon working family household and dependent care expense credit child and dependent care expense cap
Oregon caps the childcare expenses under the working family household and dependent care at this amount, for each dependent.
Type: int
Current value: 12000
gov.states.or.tax.income.credits.wfhdc.min_tax_unit_size¶
Label: Oregon working family household and dependent care credit minimum household size
Oregon limits its working family household and dependent care credit to filers with at least this number of people.
Type: int
Current value: 2
gov.states.or.tax.income.credits.retirement_income.percentage¶
Label: Oregon retirement income credit percentage
Oregon multplies the lesser of the retirement income base credit amount or the filers retirement income by the following percentage.
Type: float
Current value: 0.09
gov.states.or.tax.income.credits.retirement_income.age_eligibility¶
Label: Oregon retirement income credit age eligiblity
Oregon qualifies filers for the retirement income credit at or above this age threshold.
Type: int
Current value: 62
gov.states.or.tax.income.credits.ctc.ineligible_age¶
Label: Oregon Child Tax Credit ineligible age
Oregon provides this Child Tax Credit to children below this age.
Type: int
Current value: 6
gov.states.or.tax.income.credits.ctc.child_limit¶
Label: Oregon Child Tax Credit child limit
Oregon caps its Child Tax Credit at this number of children per filer.
Type: int
Current value: 5
gov.states.or.tax.income.credits.ctc.amount¶
Label: Oregon Child Tax Credit amount
Oregon provides this maximum Child Tax Credit per qualifying child.
Type: int
Current value: 1000
gov.states.or.tax.income.credits.ctc.reduction.width¶
Label: Oregon Child Tax Credit phase-out width
Oregon reduces its Child Tax Credit over this income range exceeding the phase-out start.
Type: int
Current value: 5000
gov.states.or.tax.income.credits.ctc.reduction.start¶
Label: Oregon Child Tax Credit phase-out start
Oregon reduces its Child Tax Credit for filers with Oregon adjusted gross income exceeding this amount.
Type: int
Current value: 25000
gov.states.or.tax.income.credits.kicker.percent¶
Label: Oregon kicker rate
Oregon returns this portion of the filer’s prior-year tax liability before credits via its kicker credit.
Type: float
Current value: 0.4428
gov.states.or.tax.income.credits.eitc.old_child_age¶
Label: Oregon EITC young child age limit
Oregon defines young children as those up to this age for its Earned Income Tax Credit match.
Type: int
Current value: 3
gov.states.or.tax.income.credits.eitc.match.no_young_child¶
Label: Oregon EITC match for filers with no young children
Oregon matches the federal Earned Income Tax Credit at this rate for filers with no young children.
Type: float
Current value: 0.09
gov.states.or.tax.income.credits.eitc.match.has_young_child¶
Label: Oregon EITC match for filers with young children
Oregon matches the federal Earned Income Tax Credit at this rate for filers with young children.
Type: float
Current value: 0.12
gov.states.or.fcc.lifeline.max_amount¶
Label: Oregon Lifeline maximum benefit
Oregon provides the following maximum Lifeline benefit amount.
Type: float
Current value: 15.25
gov.states.or.fcc.lifeline.in_effect¶
Label: Oregon Lifeline maximum benefit in effect
Oregon provides a separate maximum Lifeline benefit amount if this is true.
Type: bool
Current value: True
gov.states.il.tax.income.exemption.dependent¶
Label: Illinois dependent exemption amount
Illinois provides the following exemption amount for each dependent.
Type: int
Current value: 2425
gov.states.il.tax.income.exemption.aged_and_blind¶
Label: Illinois Senior & Blind Exemption
Illinois Senior & Blind Exemption Allowance
Type: int
Current value: 1000
gov.states.il.tax.income.exemption.personal¶
Label: Illinois personal exemption amount
Illinois provides the following personal exemption allowance amount.
Type: int
Current value: 2875
gov.states.il.tax.income.rate¶
Label: Illinois tax rate
Illinois Individual Income Tax Rates
Type: float
Current value: 0.0495
gov.states.il.tax.income.credits.property_tax.rate¶
Label: Illinois Property Tax Credit Rate
Illinois provides a non-refundable credit for this fraction of property taxes.
Type: float
Current value: 0.05
gov.states.il.tax.income.credits.ctc.amount¶
Label: Illinois Child Tax Credit amount
Illinois provides the following child tax credit amount for each individual child.
Type: int
Current value: 300
gov.states.il.tax.income.credits.k12.rate¶
Label: Illinois K-12 Education Expense Credit Rate
Illinois provides a non-refundable credit for this fraction of K-12 education expenses.
Type: float
Current value: 0.25
gov.states.il.tax.income.credits.k12.reduction¶
Label: Illinois K-12 Education Expense Credit Reduction
Illinois provides a non-refundable credit for a capped fraction of K-12 education expenses in excess of this amount.
Type: int
Current value: 250
gov.states.il.tax.income.credits.k12.cap¶
Label: Illinois K-12 Education Expense Credit Cap
Illinois caps its K-12 Education Expense Credit at this amount.
Type: int
Current value: 750
gov.states.il.tax.income.credits.eitc.match¶
Label: Illinois EITC match
Illinois matches this fraction of the federal Earned Income Tax Credit.
Type: float
Current value: 0.2
gov.states.la.tax.income.deductions.federal_tax.availability¶
Label: Louisiana federal tax deduction availability
Louisiana allows for a federal tax deduction if this is true.
Type: bool
Current value: False
gov.states.la.tax.income.deductions.itemized.excess_fraction¶
Label: Louisiana itemized deductions excess fraction
Louisiana subtracts this fraction of the excess of the either the federal itemized deductions or the medical expense deduction amount over the federal standard deduction from adjusted gross income.
Type: int
Current value: 1
gov.states.la.tax.income.deductions.standard.applies¶
Label: Lousiana standard deduction applies
Louisiana applies a standard deduction and repeals personal exemptions, if this is true.
Type: bool
Current value: True
gov.states.la.tax.income.exempt_income.military_pay_exclusion.max_amount¶
Label: Louisiana military pay exclusion max amount
Louisiana allows for this maximum military pay exclusion amount.
Type: int
Current value: 50000
gov.states.la.tax.income.exempt_income.reduction.in_effect¶
Label: Louisiana exempt adjusted gross income reduction in effect
Louisiana reduces the exempt adjusted gross income if this is true.
Type: bool
Current value: False
gov.states.la.tax.income.exempt_income.disability.cap¶
Label: Louisiana disability income exemption cap
Louisiana caps the disability income exemption at this amount.
Type: int
Current value: 12000
gov.states.la.tax.income.main.flat.applies¶
Label: Lousiana flat income tax rate applies
Louisiana applies a flat income tax rate if this is true.
Type: bool
Current value: True
gov.states.la.tax.income.main.flat.rate¶
Label: Louisiana flat income tax rate post 2024
Louisiana taxes income at this flat rate, post 2024.
Type: float
Current value: 0.03
gov.states.la.tax.income.exemptions.blind¶
Label: Louisiana blind exemption amount
Louisiana reduces taxable income by this amount for each blind head or spouse.
Type: int
Current value: 1000
gov.states.la.tax.income.exemptions.dependent¶
Label: Louisiana dependent exemption amount
Louisiana reduces taxable income by this amount for each dependent.
Type: int
Current value: 1000
gov.states.la.tax.income.exemptions.widow¶
Label: Louisiana qualifying widow exemption amount
Louisiana reduces taxable income by this amount for each qualifying widow(er).
Type: int
Current value: 1000
gov.states.la.tax.income.credits.school_readiness.age_threshold¶
Label: Louisiana school readiness tax credit child age threshold
Louisiana provides the school readiness tax credit to filers with children below this age threshold.
Type: int
Current value: 6
gov.states.la.tax.income.credits.cdcc.non_refundable.upper_bracket_cap¶
Label: Louisiana non-refundable CDCC upper bracket cap
Louisiana limits its non-refundable child and dependent care credit to this maximum amount, for filers with income in the top bracket.
Type: int
Current value: 25
gov.states.la.tax.income.credits.eitc.match¶
Label: Louisiana EITC match
Louisiana matches this percent of the federal EITC.
Type: float
Current value: 0.05
gov.states.wi.tax.income.subtractions.childcare_expense.max_dependents¶
Label: Wisconsin maximum dependents for care expense AGI subtraction
Wisconsin recognizes this maximum number of dependents as eligible for care expense AGI subtraction.
Type: int
Current value: 2
gov.states.wi.tax.income.subtractions.childcare_expense.max_amount¶
Label: Wisconsin maximum care expenses per dependent for AGI subtraction
Wisconsin subtracts from AGI this maximum of child and dependent care expenses per dependent.
Type: int
Current value: 3000
gov.states.wi.tax.income.subtractions.unemployment_compensation.income_phase_out.rate¶
Label: Wisconsin income phase-out rate for unemployment compensation subtraction
Wisconsin uses this rate to phase-out income in calculation of unemployment compensation subtraction.
Type: float
Current value: 0.5
gov.states.wi.tax.income.subtractions.retirement_income.min_age¶
Label: Wisconsin minimum age for retirement income subtraction
Wisconsin limits its retirement income subtraction to filers this age or older.
Type: int
Current value: 65
gov.states.wi.tax.income.subtractions.retirement_income.max_amount¶
Label: Wisconsin maximum retirement income AGI subtraction per person
Wisconsin limits retirement income AGI subtraction to this maximum per person.
Type: int
Current value: 5000
gov.states.wi.tax.income.subtractions.capital_gain.fraction¶
Label: Wisconsin fraction of capital gains subtracted from AGI
Wisconsin subtracts from AGI this fraction of long-term capital gains.
Type: float
Current value: 0.3
gov.states.wi.tax.income.exemption.extra¶
Label: Wisconsin personal exemption additional amount
Wisconsin exemption includes this amount for each elderly taxpayer.
Type: int
Current value: 250
gov.states.wi.tax.income.exemption.old_age¶
Label: Wisconsin personal exemption old age threshold
Wisconsin gives an extra exemption to head/spouse this age or more.
Type: int
Current value: 65
gov.states.wi.tax.income.exemption.base¶
Label: Wisconsin personal exemption base amount
Wisconsin exemption includes this base amount.
Type: int
Current value: 700
gov.states.wi.tax.income.credits.married_couple.max¶
Label: Wisconsin married couple credit cap
Wisconsin married couple credit is limited to this maximum.
Type: int
Current value: 480
gov.states.wi.tax.income.credits.married_couple.rate¶
Label: Wisconsin married couple credit rate
Wisconsin married couple credit is calculated using this rate.
Type: float
Current value: 0.03
gov.states.wi.tax.income.credits.childcare_expense.fraction¶
Label: Wisconsin CDCC fraction of federal CDCC
Wisconsin allows this faction of the federal child and dependent care credit as an AGI income subtraction.
Type: int
Current value: 1
gov.states.wi.tax.income.credits.property_tax.max¶
Label: Wisconsin property tax credit limit
Wisconsin property tax credit is limited to this maximum.
Type: int
Current value: 300
gov.states.wi.tax.income.credits.property_tax.rate¶
Label: Wisconsin property tax credit rate
Wisconsin propery tax credit is calculated using this rate.
Type: float
Current value: 0.12
gov.states.wi.tax.income.credits.property_tax.rent_fraction¶
Label: Wisconsin property tax credit fraction of rent considered property tax
Wisconsin property tax credit considers property taxes to be this fraction of rent.
Type: float
Current value: 0.2
gov.states.wi.tax.income.credits.earned_income.investment_income_limit¶
Label: Wisconsin EITC investment income limit
Wisconsin limits EITC eligibility to this investment income amount.
Type: int
Current value: 3800
gov.states.wi.tax.income.credits.earned_income.apply_federal_investment_income_limit¶
Label: Wisconsin EITC apply federal investment income limit
Wisconsin applies the federal investment income limit for the earned income tax credit if this is true.
Type: bool
Current value: True
gov.states.wa.tax.income.in_effect¶
Label: Washington income tax rules in effect
Washington applies its income tax rules if this is true.
Type: bool
Current value: True
gov.states.wa.tax.income.capital_gains.deductions.charitable.exemption¶
Label: Washington capital gains charitable contribution exemption
Washington capital gains charitable contribution exemption.
Type: int
Current value: 285000
gov.states.wa.tax.income.capital_gains.deductions.charitable.cap¶
Label: Washington capital gains charitable contribution cap
Washington capital gains charitable contribution cap.
Type: int
Current value: 114000
gov.states.wa.tax.income.capital_gains.deductions.standard¶
Label: Washington capital gains standard deduction
Washington capital gains standard deduction.
Type: int
Current value: 285000
gov.states.wa.tax.income.capital_gains.rate¶
Label: Washington capital gains tax rate
Washington capital gains tax rate.
Type: float
Current value: 0.07
gov.states.wa.tax.income.credits.working_families_tax_credit.min_amount¶
Label: Washington Working Families Tax Credit minimum amount
Washington Working Families Tax Credit minimum amount for those with nonzero benefit.
Type: int
Current value: 50
gov.states.wa.dshs.tanf.eligibility.resources.limit¶
Label: Washington TANF resource limit
Washington limits its TANF eligibility to household withs up to this resource amount.
Type: int
Current value: 6000
gov.bls.cpi.c_cpi_u¶
Label: Chained CPI-U
The Bureau of Labor Statistics estimates this Chained Consumer Price Index for All Urban Consumers.
Type: float
Current value: 173.7
gov.bls.cpi.cpi_u¶
Label: CPI-U
The Bureau of Labor Statistics estimates this Consumer Price Index for All Urban Consumers.
Type: float
Current value: 311.2
gov.bls.cpi.cpi_w¶
Label: CPI-W
The Bureau of Labor Statistics estimates this Consumer Price Index for Urban Wage Earners and Clerical Workers.
Type: float
Current value: 312.639
gov.dol.minimum_wage¶
Label: Federal minimum wage
The US requires each employer to pay each of its employees the following federal minimum wage rate.
Type: float
Current value: 7.25
gov.irs.vita.eligibility.income_limit¶
Label: VITA Program Income Limit
The IRS extends the Volunteer Income Tax Assistance (VITA) program to filers with gross income at or below this amount.
Type: int
Current value: 64000
gov.irs.self_employment.net_earnings_exemption¶
Label: Self-employment net earnings exemption
Minimum self-employment net earnings to have to pay self-employment tax.
Type: int
Current value: 400
gov.irs.self_employment.medicare_rate¶
Label: Self-employment Medicare tax rate
Self-employment Medicare tax rate.
Type: float
Current value: 0.029
gov.irs.deductions.qbi.max.w2_wages.alt_rate¶
Label: Alternative QBID rate on W-2 wages
Alternative QBID cap rate on pass-through business W-2 wages paid. 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.
Type: float
Current value: 0.25
gov.irs.deductions.qbi.max.w2_wages.rate¶
Label: QBID rate on W-2 wages
QBID cap rate on pass-through business W-2 wages paid.
Type: float
Current value: 0.5
gov.irs.deductions.qbi.max.rate¶
Label: Qualified business income deduction rate
Pass-through qualified business income deduction rate.
Type: float
Current value: 0.2
gov.irs.deductions.qbi.max.business_property.rate¶
Label: Alternative QBID rate on business property
Alternative QBID cap rate on pass-through business property owned
Type: float
Current value: 0.025
gov.irs.deductions.itemized.limitation.agi_rate¶
Label: The US itemized deductions limitation fraction
The US limits itemized deductions to this fraction of the excess of adjusted gross income over the applicable amount.
Type: float
Current value: inf
gov.irs.deductions.itemized.limitation.itemized_deduction_rate¶
Label: The US itemized deductions limitation rate
The US limits itemized deductions to this fraction of the amount of the itemized deductions otherwise allowable for such taxable year.
Type: float
Current value: inf
gov.irs.deductions.itemized.casualty.floor¶
Label: Casualty expense deduction floor
Floor (as a fraction of AGI) for deductible casualty loss.
Type: float
Current value: 0.1
gov.irs.deductions.itemized.casualty.active¶
Label: Casualty expense deduction active
Casualty expense deduction is active.
Type: bool
Current value: False
gov.irs.deductions.itemized.reduction.rate.excess_agi¶
Label: IRS itemized deductions reduced adjusted gross income rate
IRS multiplies the excess of adjusted gross income over the applicable amount by this rate.
Type: int
Current value: 0
gov.irs.deductions.itemized.reduction.rate.base¶
Label: IRS reduced itemized deductions base rate
IRS multiplies the excess of the total and reduced itemized deductions by this rate.
Type: int
Current value: 0
gov.irs.deductions.itemized.medical.floor¶
Label: Medical expense deduction floor
Medical expenses over this percentage of AGI are deductible from taxable income.
Type: float
Current value: 0.075
gov.irs.deductions.itemized.charity.ceiling.all¶
Label: Charitable deduction limit
Ceiling (as a decimal fraction of AGI) for all charitable contribution deductions.
Type: float
Current value: 0.6
gov.irs.deductions.itemized.charity.ceiling.non_cash¶
Label: Non-cash charitable deduction limit
Ceiling (as a fraction of AGI) for noncash charitable contribution deductions.
Type: float
Current value: 0.3
gov.irs.deductions.standard.aged_or_blind.age_threshold¶
Label: Aged standard deduction age
Age at which a person qualifies for the aged standard deduction addition
Type: int
Current value: 65
gov.irs.income.amt.capital_gains.capital_gain_excess_tax_rate¶
Label: Alternative Minimum Tax capital gain excess tax rate
The IRS multiplies the taxable excess capital gain by this rate.
Type: float
Current value: 0.25
gov.irs.income.exemption.traditional_distribution.age_threshold¶
Label: Traditional IRA distribution age threshold
The exemption for traditional IRA distributions is limited to filers above this age.
Type: float
Current value: 59.5
gov.irs.income.disability_income_exclusion.amount¶
Label: Disability income reduction amount
IRS reduces the excludable disability income by this amount.
Type: int
Current value: 15000
gov.irs.income.disability_income_exclusion.cap¶
Label: Disability exclusion cap
IRS caps the disability exclusion to this amount per disabled person.
Type: int
Current value: 5200
gov.irs.gross_income.retirement_contributions.limit.401k¶
Label: 401(k) contribution limit
The US limits annual 401(k) contributions to this amount.
Type: int
Current value: 23000
gov.irs.gross_income.retirement_contributions.limit.ira¶
Label: IRA contribution limit
The US limits annual IRA contributions to this amount.
Type: int
Current value: 7000
gov.irs.gross_income.retirement_contributions.catch_up.limit.401k¶
Label: 401(k) catch-up amount
IRS limits the 401(k) contributions catch-up to this amount.
Type: int
Current value: 7500
gov.irs.gross_income.retirement_contributions.catch_up.limit.ira¶
Label: IRA catch-up amount
The US allows for catch-up IRA contributions of this amount.
Type: int
Current value: 1000
gov.irs.gross_income.retirement_contributions.catch_up.age_threshold¶
Label: Pension contribution catch-up age threshold
The US limits catch-up pension contributions to individuals this age or older.
Type: int
Current value: 50
gov.irs.tce.age_threshold¶
Label: TCE age threshold
IRS provides free tax assistance under the Tax Counseling for the Elderly (TCE) grant program for individuals this age or older.
Type: int
Current value: 60
gov.irs.dependent.ineligible_age.student¶
Label: IRS student dependent age limit
The IRS permits filers to claim dependents who are full-time students if they are younger than this age at the end of the year.
Type: int
Current value: 24
gov.irs.dependent.ineligible_age.non_student¶
Label: IRS non-student dependent age limit
The IRS permits filers to claim dependents who are non-students if they are younger than this age at the end of the year.
Type: int
Current value: 19
gov.irs.uprating¶
Label: Uprating index for IRS tax parameters
Uprating index for IRS tax parameters (December 1999 = 100%).
Type: float
Current value: 172.57558333333336
gov.irs.capital_gains.unrecaptured_s_1250_rate¶
Label: Tax rate on net un-recaptured Section 1250 gains.
Tax rate on net un-recaptured Section 1250 gains.
Type: float
Current value: 0.25
gov.irs.capital_gains.other_cg_rate¶
Label: Other capital gain tax rate
Capital gains tax rate applying to special categories of gains (including small business stock and collectibles).
Type: float
Current value: 0.28
gov.irs.payroll.medicare.rate.employee¶
Label: Employee-side Medicare tax rate
Employee-side Medicare FICA rate.
Type: float
Current value: 0.0145
gov.irs.payroll.medicare.rate.employer¶
Label: Employer-side Medicare tax rate
Employer-side Medicare FICA rate.
Type: float
Current value: 0.0145
gov.irs.payroll.medicare.additional.rate¶
Label: Additional Medicare Tax rate
Additional Medicare Tax rate (same for wages and self-employment earnings).
Type: float
Current value: 0.009
gov.irs.credits.recovery_rebate_credit.caa.phase_out.rate¶
Label: CAA Recovery Rebate Credit phase-out rate
Phase-out rate for the CAA Recovery Rebate Credit.
Type: int
Current value: 0
gov.irs.credits.recovery_rebate_credit.caa.max.adult¶
Label: CAA Recovery Rebate Credit maximum amount (non-dependent adults)
Maximum credit per non-dependent adult.
Type: int
Current value: 0
gov.irs.credits.recovery_rebate_credit.caa.max.child¶
Label: CAA Recovery Rebate Credit maximum amount (dependent children)
Maximum credit per dependent child.
Type: int
Current value: 0
gov.irs.credits.recovery_rebate_credit.arpa.max.dependent¶
Label: ARPA Recovery Rebate Credit maximum amount (dependent children)
Maximum credit per dependent.
Type: int
Current value: 0
gov.irs.credits.recovery_rebate_credit.arpa.max.adult¶
Label: ARPA Recovery Rebate Credit maximum amount (non-dependent adults)
Maximum credit per non-dependent adult.
Type: int
Current value: 0
gov.irs.credits.recovery_rebate_credit.cares.phase_out.rate¶
Label: CARES Recovery Rebate Credit phase-out rate
Phase-out rate for the CARES Recovery Rebate Credit.
Type: int
Current value: 0
gov.irs.credits.recovery_rebate_credit.cares.max.adult¶
Label: CARES Recovery Rebate Credit maximum amount (non-dependent adults)
Maximum credit per non-dependent adult.
Type: int
Current value: 0
gov.irs.credits.recovery_rebate_credit.cares.max.child¶
Label: CARES Recovery Rebate Credit maximum amount (dependent children)
Maximum credit per dependent child.
Type: int
Current value: 0
gov.irs.credits.retirement_saving.age_threshold¶
Label: Retirement Savings Contributions Credit (Saver’s Credit) age threshold
The IRS limits the saver’s credit to taxpayers at or over to following age.
Type: int
Current value: 18
gov.irs.credits.retirement_saving.contributions_cap¶
Label: Saver’s Credit contributions cap
The IRS caps the qualifying contributions at the following amount under the saver’s credit.
Type: int
Current value: 2000
gov.irs.credits.estate.base¶
Label: Estate tax credit base exclusion amount
The IRS provides this base exclusion amount under the estate tax credit.
Type: int
Current value: 13990000
gov.irs.credits.education.phase_out.start.single¶
Label: Education credits phase-out start (single filers)
Phase-out start for both the American Opportunity Credit and Lifetime Learning Credit on AGI.
Type: int
Current value: 80000
gov.irs.credits.education.phase_out.start.joint¶
Label: Education credits phase-out start (joint filers)
Phase-out start for both the American Opportunity Credit and Lifetime Learning Credit on AGI.
Type: int
Current value: 160000
gov.irs.credits.education.phase_out.length.single¶
Label: Education credits phase-out length (single filers)
Length of the phase-out for both the American Opportunity Credit and Lifetime Learning Credit on AGI (when excess income totals this amount, the credit is reduced to zero).
Type: int
Current value: 10000
gov.irs.credits.education.phase_out.length.joint¶
Label: Education credits phase-out length (joint filers)
Length of the phase-out for both the American Opportunity Credit and Lifetime Learning Credit on AGI (when excess income totals this amount, the credit is reduced to zero).
Type: int
Current value: 20000
gov.irs.credits.education.american_opportunity_credit.abolition¶
Label: American Opportunity Credit abolition
Type: bool
Current value: False
gov.irs.credits.education.american_opportunity_credit.refundability¶
Label: American Opportunity Credit refundable percentage
Percentage of the American Opportunity Credit which is refundable.
Type: float
Current value: 0.4
gov.irs.credits.education.lifetime_learning_credit.expense_limit¶
Label: Lifetime Learning Credit maximum expense
Maximum expenses for relief under the Lifetime Learning Credit
Type: int
Current value: 10000
gov.irs.credits.education.lifetime_learning_credit.abolition¶
Label: Abolish the Lifetime Learning Credit
Type: bool
Current value: False
gov.irs.credits.energy_efficient_home_improvement.rates.improvements¶
Label: Energy efficient home improvement credit rate on improvements
The IRS provides an energy efficient home improvement tax credit for this share of qualified energy efficiency improvements.
Type: float
Current value: 0.3
gov.irs.credits.energy_efficient_home_improvement.rates.home_energy_audit¶
Label: Energy efficient home improvement credit rate on home energy audits
The IRS provides an energy efficient home improvement tax credit for this share of home energy audit expenditures.
Type: float
Current value: 0.3
gov.irs.credits.energy_efficient_home_improvement.rates.property¶
Label: Energy efficient home improvement credit rate on property
The IRS provides an energy efficient home improvement tax credit for this share of residential energy property expenditures.
Type: float
Current value: 0.3
gov.irs.credits.energy_efficient_home_improvement.cap.annual.energy_efficient_building_property¶
Label: Energy efficient home improvement credit cap on energy-efficient building property
The IRS caps energy efficient home improvement credits on energy efficient building property at this amount per year.
Type: int
Current value: 600
gov.irs.credits.energy_efficient_home_improvement.cap.annual.total¶
Label: Energy efficient home improvement credit total cap
The IRS caps energy efficient total home improvement credits at this amount per year (the cap on heat pumps, heat pump water heaters, and biomass stoves and boilers supersedes this cap).
Type: int
Current value: 1200
gov.irs.credits.energy_efficient_home_improvement.cap.annual.energy_efficient_central_air_conditioner¶
Label: Energy efficient home improvement credit cap on energy-efficient central air conditioners
The IRS caps energy efficient home improvement credits on energy efficient central air conditioners at this amount per year.
Type: float
Current value: inf
gov.irs.credits.energy_efficient_home_improvement.cap.annual.heat_pump_heat_pump_water_heater_biomass_stove_boiler¶
Label: Energy efficient home improvement credit cap on heat pumps, heat pump water heaters, and biomass stoves and boilers
The IRS caps energy efficient home improvement credits on heat pumps, heat pump water heaters, and biomass stoves and boilers at this amount per year.
Type: int
Current value: 2000
gov.irs.credits.energy_efficient_home_improvement.cap.annual.home_energy_audit¶
Label: Energy efficient home improvement credit cap on home energy audits
The IRS caps energy efficient home improvement credits on home energy audits at this amount per year.
Type: int
Current value: 150
gov.irs.credits.energy_efficient_home_improvement.cap.annual.roof¶
Label: Energy efficient home improvement credit cap on roofs
The IRS caps energy efficient home improvement credits on roofs and roof material at this amount per year.
Type: float
Current value: inf
gov.irs.credits.energy_efficient_home_improvement.cap.annual.qualified_furnace_or_hot_water_boiler¶
Label: Energy efficient home improvement credit cap on qualified furnaces or boilers
The IRS caps energy efficient home improvement credits on qualified natural gas, propane, or oil furnaces or hot water boilers at this amount per year.
Type: float
Current value: inf
gov.irs.credits.energy_efficient_home_improvement.cap.annual.door¶
Label: Energy efficient home improvement credit cap on exterior doors
The IRS caps energy efficient home improvement credits on exterior doors at this amount per year.
Type: int
Current value: 500
gov.irs.credits.energy_efficient_home_improvement.cap.annual.insulation_material¶
Label: Energy efficient home improvement credit cap on energy efficient insulation material
The IRS caps energy efficient home improvement credits on energy efficient insulation material at this amount per year.
Type: float
Current value: inf
gov.irs.credits.energy_efficient_home_improvement.cap.annual.advanced_main_air_circulating_fan¶
Label: Energy efficient home improvement credit cap on advanced main air circulating fans
The IRS caps energy efficient home improvement credits on advance main air circulating fans at this amount per year.
Type: float
Current value: inf
gov.irs.credits.energy_efficient_home_improvement.cap.annual.window¶
Label: Energy efficient home improvement credit cap on windows and skylights
The IRS caps energy efficient home improvement credits on energy efficient windows and skylights at this amount per year.
Type: int
Current value: 600
gov.irs.credits.energy_efficient_home_improvement.cap.lifetime.total¶
Label: Energy efficient home improvement credit lifetime limit
The IRS caps lifetime energy efficient home improvement credits at this amount.
Type: float
Current value: inf
gov.irs.credits.energy_efficient_home_improvement.cap.lifetime.window¶
Label: Energy efficient home improvement credit lifetime window limit
The IRS caps lifetime energy efficient home improvement credits on windows at this amount.
Type: float
Current value: inf
gov.irs.credits.energy_efficient_home_improvement.in_effect¶
Label: Energy efficient home improvement tax credit in effect
The IRS provides the energy efficient home improvement tax credit when this is true.
Type: bool
Current value: True
gov.irs.credits.clean_vehicle.new.critical_minerals.amount¶
Label: Credit for clean vehicles meeting the critical mineral requirement.
The IRS provides a credit of this amount to filers purchasing new clean vehicles meeting the critical mineral requirement.
Type: int
Current value: 3750
gov.irs.credits.clean_vehicle.new.critical_minerals.threshold¶
Label: Share of clean vehicle battery critical minerals made in North America to qualify for credit
The IRS limits the new clean vehicle tax credit to vehicles with at least this share of battery critical minerals (by value) extracted or processed in a country with which the United States has a free trade agreement in effect, or recycled in North America.
Type: float
Current value: 0.6
gov.irs.credits.clean_vehicle.new.eligibility.min_kwh¶
Label: Minimum kWh of battery capacity for new clean vehicle to be eligible for credit
The IRS limits the new clean vehicle credit to vehicles with at least this battery capacity, in kilowatt hours.
Type: int
Current value: 4
gov.irs.credits.clean_vehicle.new.base_amount¶
Label: New clean vehicle credit base amount
The IRS sets the new clean vehicle credit at this base amount.
Type: int
Current value: 0
gov.irs.credits.clean_vehicle.new.capacity_bonus.max¶
Label: New clean vehicle credit maximum amount for capacity bonus
The IRS caps its new clean vehicle credit capacity bonus at this amount.
Type: int
Current value: 0
gov.irs.credits.clean_vehicle.new.capacity_bonus.amount¶
Label: New clean vehicle credit amount per excess kilowatt-hour
The IRS enhances its new clean vehicle credit with capacity bonus of this amount per kilowatt-hour in excess of the threshold.
Type: int
Current value: 0
gov.irs.credits.clean_vehicle.new.capacity_bonus.kwh_threshold¶
Label: New clean vehicle credit kilowatt-hour threshold for battery capacity bonus
The IRS provides a capacity bonus for its new clean vehicle credit to filers purchasing vehicles with at least this battery capacity, in kilowatt hours.
Type: int
Current value: 5
gov.irs.credits.clean_vehicle.new.battery_components.amount¶
Label: Credit for clean vehicles meeting the battery components requirement
The IRS provides a credit of this amount for filers purchasing new clean vehicles meeting the battery components requirement.
Type: int
Current value: 3750
gov.irs.credits.clean_vehicle.new.battery_components.threshold¶
Label: Share of clean vehicle battery components made in North America to qualify for credit
The IRS limits its clean vehicle credit battery component amount to filers purchasing vehicles with this share of battery components (by value) made in North America.
Type: float
Current value: 0.6
gov.irs.credits.clean_vehicle.used.amount.percent_of_sale_price¶
Label: Used clean vehicle credit as a percent of sale price
The IRS provides a tax credit for up to this percentage of a used clean vehicle’s purchase price.
Type: float
Current value: 0.3
gov.irs.credits.clean_vehicle.used.amount.max¶
Label: Maximum amount of used clean vehicle credit
The IRS caps the used clean vehicle credit at this amount.
Type: int
Current value: 4000
gov.irs.credits.clean_vehicle.used.eligibility.sale_price_limit¶
Label: Sale price limit for used clean vehicle credit
The IRS limits the used clean vehicle credit to vehicle purchases below this threshold.
Type: int
Current value: 25000
gov.irs.credits.residential_clean_energy.applicable_percentage¶
Label: Residential Clean Energy Credit applicable percentage
The IRS provides a tax credit for this share of qualifying residential clean energy expenditures.
Type: float
Current value: 0.3
gov.irs.credits.residential_clean_energy.fuel_cell_cap_per_kw¶
Label: Residential Clean Energy Credit fuel cell cap per kilowatt
The IRS caps the tax credit for fuel cell property expenditures at this amount per kilowatt.
Type: int
Current value: 1000
gov.irs.credits.ctc.refundable.individual_max¶
Label: Child tax credit refundable maximum amount
Maximum refundable amount of the CTC for qualifying children.
Type: int
Current value: 1700
gov.irs.credits.ctc.refundable.phase_in.rate¶
Label: CTC refundable phase-in rate
Additional Child Tax Credit rate
Type: float
Current value: 0.15
gov.irs.credits.ctc.refundable.phase_in.min_children_for_ss_taxes_minus_eitc¶
Label: Minimum children to consider Social Security taxes minus EITC in refundable CTC
Minimum number of qualifying children to increase the refundable Child Tax Credit by Social Security taxes minus the Earned Income Tax Credit.
Type: int
Current value: 3
gov.irs.credits.ctc.refundable.phase_in.threshold¶
Label: CTC refundable phase-in threshold
Additional Child Tax Credit income threshold
Type: int
Current value: 2500
gov.irs.credits.ctc.refundable.fully_refundable¶
Label: Fully refundable CTC
The IRS makes the Child Tax Credit fully refundable if this is true.
Type: bool
Current value: False
gov.irs.credits.ctc.amount.adult_dependent¶
Label: Child tax credit for adult dependents
Maximum value of the CTC for adult dependents.
Type: int
Current value: 500
gov.irs.credits.ctc.amount.arpa_expansion_cap_percent_of_threshold_diff¶
Label: ARPA CTC expansion cap as percent of threshold difference
The IRS caps the American Rescue Plan Act Child Tax Credit expansion by this percentage of the difference in phase-out thresholds between base and ARPA.
Type: float
Current value: 0.05
gov.irs.credits.ctc.phase_out.increment¶
Label: CTC phase-out increment (ARPA)
The IRS reduces the American Rescue Plan Act Child Tax Credit expansion by a certain amount for each of this increment by which one’s income exceeds the phase-out thresholds.
Type: int
Current value: 1000
gov.irs.credits.ctc.phase_out.arpa.increment¶
Label: CTC phase-out increment
The IRS reduces the Child Tax Credit by a certain amount for each of this increment by which one’s income exceeds the phase-out thresholds.
Type: int
Current value: 1000
gov.irs.credits.ctc.phase_out.arpa.amount¶
Label: CTC phase-out amount (ARPA)
The IRS reduces the American Rescue Plan Act Child Tax Credit expansion by this amount for each increment by which one’s income exceeds the phase-out thresholds.
Type: int
Current value: 50
gov.irs.credits.ctc.phase_out.arpa.in_effect¶
Label: CTC ARPA phase-out in effect
The IRS adds a second phase-out when this is in effect.
Type: bool
Current value: False
gov.irs.credits.ctc.phase_out.amount¶
Label: CTC phase-out amount
The IRS reduces the Child Tax Credit by this amount for each increment by which one’s income exceeds the phase-out thresholds.
Type: int
Current value: 50
gov.irs.credits.cdcc.max¶
Label: Maximum care expenses per dependent for CDCC.
Maximum child and dependent care expenses per dependent.
Type: int
Current value: 3000
gov.irs.credits.cdcc.phase_out.second_start¶
Label: CDCC second phase-out start
Child & dependent care credit second phase-out start.
Type: float
Current value: inf
gov.irs.credits.cdcc.phase_out.max¶
Label: CDCC maximum rate
Child and dependent care credit maximum percentage rate.
Type: float
Current value: 0.35
gov.irs.credits.cdcc.phase_out.increment¶
Label: CDCC phase-out increment
Child and dependent care credit phase-out increment. Income after the phase-out start(s) reduce the CDCC applicable percentage by the rate for each full or partial increment.
Type: int
Current value: 2000
gov.irs.credits.cdcc.phase_out.rate¶
Label: CDCC phase-out rate
Child and dependent care credit phase-out percentage rate. This is the reduction to the applicable percentage for each full or partial increment beyond which AGI exceeds the phase-out start(s).
Type: float
Current value: 0.01
gov.irs.credits.cdcc.phase_out.min¶
Label: CDCC minimum rate
Child and dependent care credit phase-out percentage rate floor. The first phase-out does not reduce the childcare credit rate below this percentage.
Type: float
Current value: 0.2
gov.irs.credits.cdcc.phase_out.start¶
Label: CDCC phase-out start
Child & dependent care credit phase-out AGI start.
Type: int
Current value: 15000
gov.irs.credits.cdcc.eligibility.child_age¶
Label: CDCC dependent child maximum age
The age under which a child qualifies as a dependent for the CDCC.
Type: int
Current value: 13
gov.irs.credits.cdcc.eligibility.max¶
Label: CDCC maximum dependents
Maximum number of dependents qualifiable for CDCC.
Type: int
Current value: 2
gov.irs.credits.eitc.phase_out.joint_bonus[0].amount¶
Label: EITC phase-out start joint filer bonus (no children)
Type: int
Current value: 7110
gov.irs.credits.eitc.phase_out.joint_bonus[1].amount¶
Label: EITC phase-out start joint filer bonus (with children)
Type: int
Current value: 7120
gov.irs.credits.eitc.phase_out.max_investment_income¶
Label: EITC maximum investment income
Maximum investment income for EITC.
Type: int
Current value: 11950
gov.irs.credits.eitc.eligibility.separate_filer¶
Label: EITC separate filers eligible
The US makes married filing separate filers eligible for the EITC when this is true.
Type: bool
Current value: True
gov.irs.credits.eitc.eligibility.age.max¶
Label: EITC maximum childless age
The US limits EITC eligibility for filers without children to those below this age.
Type: int
Current value: 64
gov.irs.credits.eitc.eligibility.age.min¶
Label: EITC minimum non-student childless age
The US limits EITC eligibility for non-student filers without children to those this age or older.
Type: int
Current value: 25
gov.irs.credits.eitc.eligibility.age.min_student¶
Label: EITC minimum childless student age
The US limits EITC eligibility for students without children to those this age or older.
Type: int
Current value: 25
gov.hhs.head_start.early_head_start.age_limit¶
Label: Early Head Start children age limit
The Administration for Children and Families limits the Early Head Start participants to children below this age limit.
Type: int
Current value: 3
gov.hhs.medicare.eligibility.min_age¶
Label: Minimum age for age-based Medicare eligibility
Minimum age for age-based Medicare eligibility.
Type: int
Current value: 65
gov.hhs.tanf.cash.eligibility.age_limit.student¶
Label: TANF minor child student age limit
The Temporary Assistance for Needy Families (TANF) program defines one of the qualifying criteria of a minor child as an individual who has not yet reached this age and is a full-time student in a secondary school (or an equivalent level of vocational or technical training).
Type: int
Current value: 19
gov.hhs.tanf.cash.eligibility.age_limit.non_student¶
Label: TANF minor child non student age limit
The Temporary Assistance for Needy Families (TANF) program defines one of the qualifying criteria of a minor child as an individual who has not yet reached this age.
Type: int
Current value: 18
gov.hhs.tanf.abolish_tanf¶
Label: Abolish TANF
Abolish TANF cash payments.
Type: bool
Current value: False
gov.hhs.uprating¶
Label: Poverty line uprating
The US indexes the federal poverty guidelines according to this schedule, annually updating based on CPI-U in the calendar year.
Type: float
Current value: 312.6
gov.hud.abolition¶
Label: Housing subsidy abolition
HUD stops providing housing subsidies when this is toggled.
Type: bool
Current value: False
gov.hud.adjusted_income.deductions.elderly_disabled.amount¶
Label: HUD elderly or disabled deduction
HUD adjusted income elderly or disabled deduction
Type: int
Current value: 400
gov.hud.adjusted_income.deductions.moop.threshold¶
Label: HUD medical expense deduction income threshold
Percent of annual income beyond which medical expenses are deducted from HUD adjusted income.
Type: float
Current value: 0.03
gov.hud.adjusted_income.deductions.dependent.amount¶
Label: HUD dependent deduction
HUD adjusted income dependent deduction
Type: int
Current value: 480
gov.hud.elderly_age_threshold¶
Label: HUD elderly age threshold
HUD applies special rules to people this age or older.
Type: int
Current value: 62