diff --git a/changelog.d/local-sales-tax-ty2015-2021.added.md b/changelog.d/local-sales-tax-ty2015-2021.added.md new file mode 100644 index 00000000000..4b0c3a43da3 --- /dev/null +++ b/changelog.d/local-sales-tax-ty2015-2021.added.md @@ -0,0 +1,2 @@ +Add the IRS Optional Local Sales Tax Tables, the local table selector's counties, cities and state defaults, and the state table heading rates for 2015-2021, so the local sales tax worksheet uses each year's own values. +- Use no local table and the IRS ratio method for Mississippi outside Jackson and Tupelo in 2015-2021. diff --git a/policyengine_us/parameters/gov/irs/deductions/itemized/salt_and_real_estate/local_sales_tax_table/county/a.yaml b/policyengine_us/parameters/gov/irs/deductions/itemized/salt_and_real_estate/local_sales_tax_table/county/a.yaml index 776d0772574..4dc3008ea77 100644 --- a/policyengine_us/parameters/gov/irs/deductions/itemized/salt_and_real_estate/local_sales_tax_table/county/a.yaml +++ b/policyengine_us/parameters/gov/irs/deductions/itemized/salt_and_real_estate/local_sales_tax_table/county/a.yaml @@ -4,6 +4,20 @@ metadata: period: year label: Counties using Optional Local Sales Tax Table A reference: + - title: 2015 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2015.pdf#page=18 + - title: 2016 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2016.pdf#page=18 + - title: 2017 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2017.pdf#page=19 + - title: 2018 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2018.pdf#page=18 + - title: 2019 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2019.pdf#page=19 + - title: 2020 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2020.pdf#page=18 + - title: 2021 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2021.pdf#page=18 - title: 2022 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? href: https://www.irs.gov/pub/irs-prior/i1040sca--2022.pdf#page=17 - title: 2023 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? @@ -19,8 +33,289 @@ metadata: # precedence (place lists), as in "Dekalb County (excluding Atlanta)". # New York City's five counties (Bronx, Kings, New York, Queens and # Richmond) lie wholly within the city, which the selector names -# ("Cities: New York"), so they are listed as Table A counties. +# ("Cities: New York"; in 2015 "New York City"), so they are listed as +# Table A counties. +# The 2017 lists are from the February 2018 revision at irs-prior; the +# original January 2018 printing has the same selector. +# Readings of the 2015-2021 selectors: +# - 2015 and 2016, Colorado: "Denver City/Denver County" names both, so +# Denver County is listed here and Denver city in place/a.yaml. +# - 2018, New York: the Table A "Counties:" row names all 57 counties outside +# New York City, and its "Cities:" row (place/a.yaml) New York City. +# - 2018, South Carolina: the Table A row prints a bare "Allendale" among +# "Aiken County, ..., Andersonn County, Bamberg County, ..."; 28 of the +# row's 29 other entries are counties, and 2017 and 2019-2022 print +# "Allendale County". It is read as Allendale County, not the town. +# - Misprints are read as the evident county: "Andersonn County" (South +# Carolina, 2017 and 2018) as Anderson County, "Yatess" (New York, 2018) as +# Yates County, and the repeated "Columbia, Columbia" (New York, 2016) as +# Columbia County once. values: + 2015-01-01: + - "08001" # Adams County, CO + - "08005" # Arapahoe County, CO + - "08013" # Boulder County, CO + - "08031" # Denver County, CO + - "08041" # El Paso County, CO + - "08069" # Larimer County, CO + - "08101" # Pueblo County, CO + - "36005" # Bronx County, NY + - "36013" # Chautauqua County, NY + - "36017" # Chenango County, NY + - "36021" # Columbia County, NY + - "36025" # Delaware County, NY + - "36039" # Greene County, NY + - "36041" # Hamilton County, NY + - "36047" # Kings County, NY + - "36061" # New York County, NY + - "36081" # Queens County, NY + - "36085" # Richmond County, NY + - "36107" # Tioga County, NY + - "36117" # Wayne County, NY + - "45003" # Aiken County, SC + - "45007" # Anderson County, SC + - "45043" # Georgetown County, SC + - "45051" # Horry County, SC + - "45063" # Lexington County, SC + - "45071" # Newberry County, SC + - "45075" # Orangeburg County, SC + - "45091" # York County, SC + 2016-01-01: + - "08001" # Adams County, CO + - "08005" # Arapahoe County, CO + - "08013" # Boulder County, CO + - "08031" # Denver County, CO + - "08041" # El Paso County, CO + - "08069" # Larimer County, CO + - "08101" # Pueblo County, CO + - "36005" # Bronx County, NY + - "36013" # Chautauqua County, NY + - "36017" # Chenango County, NY + - "36021" # Columbia County, NY + - "36025" # Delaware County, NY + - "36039" # Greene County, NY + - "36041" # Hamilton County, NY + - "36047" # Kings County, NY + - "36061" # New York County, NY + - "36081" # Queens County, NY + - "36085" # Richmond County, NY + - "36107" # Tioga County, NY + - "36117" # Wayne County, NY + 2017-01-01: + - "08001" # Adams County, CO + - "08005" # Arapahoe County, CO + - "08013" # Boulder County, CO + - "08041" # El Paso County, CO + - "08069" # Larimer County, CO + - "08101" # Pueblo County, CO + - "36005" # Bronx County, NY + - "36013" # Chautauqua County, NY + - "36017" # Chenango County, NY + - "36021" # Columbia County, NY + - "36025" # Delaware County, NY + - "36039" # Greene County, NY + - "36041" # Hamilton County, NY + - "36047" # Kings County, NY + - "36061" # New York County, NY + - "36081" # Queens County, NY + - "36085" # Richmond County, NY + - "36107" # Tioga County, NY + - "36117" # Wayne County, NY + - "45003" # Aiken County, SC + - "45007" # Anderson County, SC + - "45043" # Georgetown County, SC + - "45047" # Greenwood County, SC + - "45051" # Horry County, SC + - "45063" # Lexington County, SC + - "45071" # Newberry County, SC + - "45075" # Orangeburg County, SC + - "45091" # York County, SC + 2018-01-01: + - "08001" # Adams County, CO + - "08005" # Arapahoe County, CO + - "08013" # Boulder County, CO + - "08041" # El Paso County, CO + - "08059" # Jefferson County, CO + - "08069" # Larimer County, CO + - "08101" # Pueblo County, CO + - "22019" # Calcasieu Parish, LA + - "36001" # Albany County, NY + - "36003" # Allegany County, NY + - "36005" # Bronx County, NY + - "36007" # Broome County, NY + - "36009" # Cattaraugus County, NY + - "36011" # Cayuga County, NY + - "36013" # Chautauqua County, NY + - "36015" # Chemung County, NY + - "36017" # Chenango County, NY + - "36019" # Clinton County, NY + - "36021" # Columbia County, NY + - "36023" # Cortland County, NY + - "36025" # Delaware County, NY + - "36027" # Dutchess County, NY + - "36029" # Erie County, NY + - "36031" # Essex County, NY + - "36033" # Franklin County, NY + - "36035" # Fulton County, NY + - "36037" # Genesee County, NY + - "36039" # Greene County, NY + - "36041" # Hamilton County, NY + - "36043" # Herkimer County, NY + - "36045" # Jefferson County, NY + - "36047" # Kings County, NY + - "36049" # Lewis County, NY + - "36051" # Livingston County, NY + - "36053" # Madison County, NY + - "36055" # Monroe County, NY + - "36057" # Montgomery County, NY + - "36059" # Nassau County, NY + - "36061" # New York County, NY + - "36063" # Niagara County, NY + - "36065" # Oneida County, NY + - "36067" # Onondaga County, NY + - "36069" # Ontario County, NY + - "36071" # Orange County, NY + - "36073" # Orleans County, NY + - "36075" # Oswego County, NY + - "36077" # Otsego County, NY + - "36079" # Putnam County, NY + - "36081" # Queens County, NY + - "36083" # Rensselaer County, NY + - "36085" # Richmond County, NY + - "36087" # Rockland County, NY + - "36089" # St. Lawrence County, NY + - "36091" # Saratoga County, NY + - "36093" # Schenectady County, NY + - "36095" # Schoharie County, NY + - "36097" # Schuyler County, NY + - "36099" # Seneca County, NY + - "36101" # Steuben County, NY + - "36103" # Suffolk County, NY + - "36105" # Sullivan County, NY + - "36107" # Tioga County, NY + - "36109" # Tompkins County, NY + - "36111" # Ulster County, NY + - "36113" # Warren County, NY + - "36115" # Washington County, NY + - "36117" # Wayne County, NY + - "36119" # Westchester County, NY + - "36121" # Wyoming County, NY + - "36123" # Yates County, NY + - "45003" # Aiken County, SC + - "45005" # Allendale County, SC + - "45007" # Anderson County, SC + - "45009" # Bamberg County, SC + - "45011" # Barnwell County, SC + - "45021" # Cherokee County, SC + - "45023" # Chester County, SC + - "45025" # Chesterfield County, SC + - "45029" # Colleton County, SC + - "45031" # Darlington County, SC + - "45033" # Dillon County, SC + - "45041" # Florence County, SC + - "45043" # Georgetown County, SC + - "45047" # Greenwood County, SC + - "45049" # Hampton County, SC + - "45051" # Horry County, SC + - "45055" # Kershaw County, SC + - "45057" # Lancaster County, SC + - "45061" # Lee County, SC + - "45063" # Lexington County, SC + - "45065" # McCormick County, SC + - "45067" # Marion County, SC + - "45069" # Marlboro County, SC + - "45071" # Newberry County, SC + - "45075" # Orangeburg County, SC + - "45083" # Spartanburg County, SC + - "45085" # Sumter County, SC + - "45089" # Williamsburg County, SC + - "45091" # York County, SC + 2019-01-01: + - "08001" # Adams County, CO + - "08005" # Arapahoe County, CO + - "08013" # Boulder County, CO + - "08041" # El Paso County, CO + - "08069" # Larimer County, CO + - "08101" # Pueblo County, CO + - "36005" # Bronx County, NY + - "36013" # Chautauqua County, NY + - "36017" # Chenango County, NY + - "36021" # Columbia County, NY + - "36025" # Delaware County, NY + - "36039" # Greene County, NY + - "36041" # Hamilton County, NY + - "36047" # Kings County, NY + - "36061" # New York County, NY + - "36081" # Queens County, NY + - "36085" # Richmond County, NY + - "36107" # Tioga County, NY + - "36117" # Wayne County, NY + - "45003" # Aiken County, SC + - "45007" # Anderson County, SC + - "45043" # Georgetown County, SC + - "45047" # Greenwood County, SC + - "45051" # Horry County, SC + - "45063" # Lexington County, SC + - "45071" # Newberry County, SC + - "45075" # Orangeburg County, SC + - "45083" # Spartanburg County, SC + - "45091" # York County, SC + 2020-01-01: + - "08001" # Adams County, CO + - "08005" # Arapahoe County, CO + - "08013" # Boulder County, CO + - "08041" # El Paso County, CO + - "08069" # Larimer County, CO + - "08101" # Pueblo County, CO + - "36005" # Bronx County, NY + - "36013" # Chautauqua County, NY + - "36017" # Chenango County, NY + - "36021" # Columbia County, NY + - "36025" # Delaware County, NY + - "36039" # Greene County, NY + - "36041" # Hamilton County, NY + - "36047" # Kings County, NY + - "36061" # New York County, NY + - "36081" # Queens County, NY + - "36085" # Richmond County, NY + - "36107" # Tioga County, NY + - "45003" # Aiken County, SC + - "45007" # Anderson County, SC + - "45047" # Greenwood County, SC + - "45051" # Horry County, SC + - "45063" # Lexington County, SC + - "45071" # Newberry County, SC + - "45075" # Orangeburg County, SC + - "45083" # Spartanburg County, SC + - "45091" # York County, SC + 2021-01-01: + - "08001" # Adams County, CO + - "08005" # Arapahoe County, CO + - "08013" # Boulder County, CO + - "08041" # El Paso County, CO + - "08069" # Larimer County, CO + - "08101" # Pueblo County, CO + - "36005" # Bronx County, NY + - "36013" # Chautauqua County, NY + - "36017" # Chenango County, NY + - "36021" # Columbia County, NY + - "36025" # Delaware County, NY + - "36039" # Greene County, NY + - "36041" # Hamilton County, NY + - "36047" # Kings County, NY + - "36061" # New York County, NY + - "36081" # Queens County, NY + - "36085" # Richmond County, NY + - "36107" # Tioga County, NY + - "45003" # Aiken County, SC + - "45007" # Anderson County, SC + - "45047" # Greenwood County, SC + - "45051" # Horry County, SC + - "45063" # Lexington County, SC + - "45071" # Newberry County, SC + - "45075" # Orangeburg County, SC + - "45083" # Spartanburg County, SC + - "45091" # York County, SC 2022-01-01: - "08001" # Adams County, CO - "08013" # Boulder County, CO diff --git a/policyengine_us/parameters/gov/irs/deductions/itemized/salt_and_real_estate/local_sales_tax_table/county/b.yaml b/policyengine_us/parameters/gov/irs/deductions/itemized/salt_and_real_estate/local_sales_tax_table/county/b.yaml index c65b8148fcd..9590196fe2f 100644 --- a/policyengine_us/parameters/gov/irs/deductions/itemized/salt_and_real_estate/local_sales_tax_table/county/b.yaml +++ b/policyengine_us/parameters/gov/irs/deductions/itemized/salt_and_real_estate/local_sales_tax_table/county/b.yaml @@ -4,6 +4,20 @@ metadata: period: year label: Counties using Optional Local Sales Tax Table B reference: + - title: 2015 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2015.pdf#page=18 + - title: 2016 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2016.pdf#page=18 + - title: 2017 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2017.pdf#page=19 + - title: 2018 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2018.pdf#page=18 + - title: 2019 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2019.pdf#page=19 + - title: 2020 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2020.pdf#page=18 + - title: 2021 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2021.pdf#page=18 - title: 2022 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? href: https://www.irs.gov/pub/irs-prior/i1040sca--2022.pdf#page=17 - title: 2023 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? @@ -17,7 +31,479 @@ metadata: # names the same localities with the same tables as the 2024 selector, so # the 2024 value applies to 2025. A place named in another row takes # precedence (place lists), as in "Dekalb County (excluding Atlanta)". +# The 2017 lists are from the February 2018 revision at irs-prior; the +# original January 2018 printing has the same selector. +# Readings of the 2015-2021 selectors: +# - 2018, South Carolina: the Table B row prints a bare "Charleston" among +# counties; 2015-2017 and 2019-2022 print "Charleston County". It is read +# as Charleston County; the city of Charleston gets Table B under either +# reading, as Table B is also the state's other-locality table in 2018. +# - Misprints are read as the evident county: "Andersonn County" (South +# Carolina, 2016) as Anderson County and "Yate" (New York, 2021) as Yates +# County. values: + 2015-01-01: + - "08059" # Jefferson County, CO + - "36001" # Albany County, NY + - "36003" # Allegany County, NY + - "36007" # Broome County, NY + - "36009" # Cattaraugus County, NY + - "36011" # Cayuga County, NY + - "36015" # Chemung County, NY + - "36019" # Clinton County, NY + - "36023" # Cortland County, NY + - "36027" # Dutchess County, NY + - "36029" # Erie County, NY + - "36031" # Essex County, NY + - "36033" # Franklin County, NY + - "36035" # Fulton County, NY + - "36037" # Genesee County, NY + - "36043" # Herkimer County, NY + - "36045" # Jefferson County, NY + - "36049" # Lewis County, NY + - "36051" # Livingston County, NY + - "36053" # Madison County, NY + - "36055" # Monroe County, NY + - "36057" # Montgomery County, NY + - "36059" # Nassau County, NY + - "36063" # Niagara County, NY + - "36065" # Oneida County, NY + - "36067" # Onondaga County, NY + - "36069" # Ontario County, NY + - "36071" # Orange County, NY + - "36073" # Orleans County, NY + - "36075" # Oswego County, NY + - "36077" # Otsego County, NY + - "36079" # Putnam County, NY + - "36083" # Rensselaer County, NY + - "36087" # Rockland County, NY + - "36089" # St. Lawrence County, NY + - "36091" # Saratoga County, NY + - "36093" # Schenectady County, NY + - "36095" # Schoharie County, NY + - "36097" # Schuyler County, NY + - "36099" # Seneca County, NY + - "36101" # Steuben County, NY + - "36103" # Suffolk County, NY + - "36105" # Sullivan County, NY + - "36109" # Tompkins County, NY + - "36111" # Ulster County, NY + - "36113" # Warren County, NY + - "36115" # Washington County, NY + - "36119" # Westchester County, NY + - "36121" # Wyoming County, NY + - "36123" # Yates County, NY + - "45009" # Bamberg County, SC + - "45019" # Charleston County, SC + - "45021" # Cherokee County, SC + - "45025" # Chesterfield County, SC + - "45031" # Darlington County, SC + - "45033" # Dillon County, SC + - "45041" # Florence County, SC + - "45049" # Hampton County, SC + - "45053" # Jasper County, SC + - "45061" # Lee County, SC + - "45067" # Marion County, SC + - "45069" # Marlboro County, SC + 2016-01-01: + - "08059" # Jefferson County, CO + - "22019" # Calcasieu Parish, LA + - "36001" # Albany County, NY + - "36003" # Allegany County, NY + - "36007" # Broome County, NY + - "36009" # Cattaraugus County, NY + - "36011" # Cayuga County, NY + - "36015" # Chemung County, NY + - "36019" # Clinton County, NY + - "36023" # Cortland County, NY + - "36027" # Dutchess County, NY + - "36029" # Erie County, NY + - "36031" # Essex County, NY + - "36033" # Franklin County, NY + - "36035" # Fulton County, NY + - "36037" # Genesee County, NY + - "36043" # Herkimer County, NY + - "36045" # Jefferson County, NY + - "36049" # Lewis County, NY + - "36051" # Livingston County, NY + - "36053" # Madison County, NY + - "36055" # Monroe County, NY + - "36057" # Montgomery County, NY + - "36059" # Nassau County, NY + - "36063" # Niagara County, NY + - "36065" # Oneida County, NY + - "36067" # Onondaga County, NY + - "36069" # Ontario County, NY + - "36071" # Orange County, NY + - "36073" # Orleans County, NY + - "36075" # Oswego County, NY + - "36077" # Otsego County, NY + - "36079" # Putnam County, NY + - "36083" # Rensselaer County, NY + - "36087" # Rockland County, NY + - "36089" # St. Lawrence County, NY + - "36091" # Saratoga County, NY + - "36093" # Schenectady County, NY + - "36095" # Schoharie County, NY + - "36097" # Schuyler County, NY + - "36099" # Seneca County, NY + - "36101" # Steuben County, NY + - "36103" # Suffolk County, NY + - "36105" # Sullivan County, NY + - "36109" # Tompkins County, NY + - "36111" # Ulster County, NY + - "36113" # Warren County, NY + - "36115" # Washington County, NY + - "36119" # Westchester County, NY + - "36121" # Wyoming County, NY + - "36123" # Yates County, NY + - "45003" # Aiken County, SC + - "45007" # Anderson County, SC + - "45009" # Bamberg County, SC + - "45019" # Charleston County, SC + - "45021" # Cherokee County, SC + - "45025" # Chesterfield County, SC + - "45029" # Colleton County, SC + - "45031" # Darlington County, SC + - "45033" # Dillon County, SC + - "45041" # Florence County, SC + - "45043" # Georgetown County, SC + - "45049" # Hampton County, SC + - "45051" # Horry County, SC + - "45053" # Jasper County, SC + - "45061" # Lee County, SC + - "45063" # Lexington County, SC + - "45067" # Marion County, SC + - "45069" # Marlboro County, SC + - "45071" # Newberry County, SC + - "45075" # Orangeburg County, SC + - "45091" # York County, SC + 2017-01-01: + - "08059" # Jefferson County, CO + - "22019" # Calcasieu Parish, LA + - "22033" # East Baton Rouge Parish, LA + - "22051" # Jefferson Parish, LA + - "22055" # Lafayette Parish, LA + - "36001" # Albany County, NY + - "36003" # Allegany County, NY + - "36007" # Broome County, NY + - "36009" # Cattaraugus County, NY + - "36011" # Cayuga County, NY + - "36015" # Chemung County, NY + - "36019" # Clinton County, NY + - "36023" # Cortland County, NY + - "36027" # Dutchess County, NY + - "36029" # Erie County, NY + - "36031" # Essex County, NY + - "36033" # Franklin County, NY + - "36035" # Fulton County, NY + - "36037" # Genesee County, NY + - "36043" # Herkimer County, NY + - "36045" # Jefferson County, NY + - "36049" # Lewis County, NY + - "36051" # Livingston County, NY + - "36053" # Madison County, NY + - "36055" # Monroe County, NY + - "36057" # Montgomery County, NY + - "36059" # Nassau County, NY + - "36063" # Niagara County, NY + - "36065" # Oneida County, NY + - "36067" # Onondaga County, NY + - "36069" # Ontario County, NY + - "36071" # Orange County, NY + - "36073" # Orleans County, NY + - "36075" # Oswego County, NY + - "36077" # Otsego County, NY + - "36079" # Putnam County, NY + - "36083" # Rensselaer County, NY + - "36087" # Rockland County, NY + - "36089" # St. Lawrence County, NY + - "36091" # Saratoga County, NY + - "36093" # Schenectady County, NY + - "36095" # Schoharie County, NY + - "36097" # Schuyler County, NY + - "36099" # Seneca County, NY + - "36101" # Steuben County, NY + - "36103" # Suffolk County, NY + - "36105" # Sullivan County, NY + - "36109" # Tompkins County, NY + - "36111" # Ulster County, NY + - "36113" # Warren County, NY + - "36115" # Washington County, NY + - "36119" # Westchester County, NY + - "36121" # Wyoming County, NY + - "36123" # Yates County, NY + - "45005" # Allendale County, SC + - "45009" # Bamberg County, SC + - "45011" # Barnwell County, SC + - "45019" # Charleston County, SC + - "45021" # Cherokee County, SC + - "45023" # Chester County, SC + - "45025" # Chesterfield County, SC + - "45029" # Colleton County, SC + - "45031" # Darlington County, SC + - "45033" # Dillon County, SC + - "45041" # Florence County, SC + - "45049" # Hampton County, SC + - "45053" # Jasper County, SC + - "45055" # Kershaw County, SC + - "45057" # Lancaster County, SC + - "45061" # Lee County, SC + - "45065" # McCormick County, SC + - "45067" # Marion County, SC + - "45069" # Marlboro County, SC + - "45085" # Sumter County, SC + - "45087" # Union County, SC + - "45089" # Williamsburg County, SC + 2018-01-01: + - "22033" # East Baton Rouge Parish, LA + - "22051" # Jefferson Parish, LA + - "22055" # Lafayette Parish, LA + - "45001" # Abbeville County, SC + - "45015" # Berkeley County, SC + - "45017" # Calhoun County, SC + - "45019" # Charleston County, SC + - "45027" # Clarendon County, SC + - "45035" # Dorchester County, SC + - "45037" # Edgefield County, SC + - "45039" # Fairfield County, SC + - "45053" # Jasper County, SC + - "45059" # Laurens County, SC + - "45077" # Pickens County, SC + - "45079" # Richland County, SC + - "45081" # Saluda County, SC + - "45087" # Union County, SC + 2019-01-01: + - "08059" # Jefferson County, CO + - "22033" # East Baton Rouge Parish, LA + - "36001" # Albany County, NY + - "36003" # Allegany County, NY + - "36007" # Broome County, NY + - "36009" # Cattaraugus County, NY + - "36011" # Cayuga County, NY + - "36015" # Chemung County, NY + - "36019" # Clinton County, NY + - "36023" # Cortland County, NY + - "36027" # Dutchess County, NY + - "36029" # Erie County, NY + - "36031" # Essex County, NY + - "36033" # Franklin County, NY + - "36035" # Fulton County, NY + - "36037" # Genesee County, NY + - "36043" # Herkimer County, NY + - "36045" # Jefferson County, NY + - "36049" # Lewis County, NY + - "36051" # Livingston County, NY + - "36053" # Madison County, NY + - "36055" # Monroe County, NY + - "36057" # Montgomery County, NY + - "36059" # Nassau County, NY + - "36063" # Niagara County, NY + - "36065" # Oneida County, NY + - "36067" # Onondaga County, NY + - "36069" # Ontario County, NY + - "36071" # Orange County, NY + - "36073" # Orleans County, NY + - "36075" # Oswego County, NY + - "36077" # Otsego County, NY + - "36079" # Putnam County, NY + - "36083" # Rensselaer County, NY + - "36087" # Rockland County, NY + - "36089" # St. Lawrence County, NY + - "36091" # Saratoga County, NY + - "36093" # Schenectady County, NY + - "36095" # Schoharie County, NY + - "36097" # Schuyler County, NY + - "36099" # Seneca County, NY + - "36101" # Steuben County, NY + - "36103" # Suffolk County, NY + - "36105" # Sullivan County, NY + - "36109" # Tompkins County, NY + - "36111" # Ulster County, NY + - "36113" # Warren County, NY + - "36115" # Washington County, NY + - "36119" # Westchester County, NY + - "36121" # Wyoming County, NY + - "36123" # Yates County, NY + - "45005" # Allendale County, SC + - "45009" # Bamberg County, SC + - "45011" # Barnwell County, SC + - "45017" # Calhoun County, SC + - "45019" # Charleston County, SC + - "45021" # Cherokee County, SC + - "45023" # Chester County, SC + - "45025" # Chesterfield County, SC + - "45029" # Colleton County, SC + - "45031" # Darlington County, SC + - "45033" # Dillon County, SC + - "45041" # Florence County, SC + - "45049" # Hampton County, SC + - "45053" # Jasper County, SC + - "45055" # Kershaw County, SC + - "45057" # Lancaster County, SC + - "45061" # Lee County, SC + - "45065" # McCormick County, SC + - "45067" # Marion County, SC + - "45069" # Marlboro County, SC + - "45081" # Saluda County, SC + - "45085" # Sumter County, SC + - "45089" # Williamsburg County, SC + 2020-01-01: + - "08059" # Jefferson County, CO + - "22033" # East Baton Rouge Parish, LA + - "36001" # Albany County, NY + - "36003" # Allegany County, NY + - "36007" # Broome County, NY + - "36009" # Cattaraugus County, NY + - "36011" # Cayuga County, NY + - "36015" # Chemung County, NY + - "36019" # Clinton County, NY + - "36023" # Cortland County, NY + - "36027" # Dutchess County, NY + - "36029" # Erie County, NY + - "36031" # Essex County, NY + - "36033" # Franklin County, NY + - "36035" # Fulton County, NY + - "36037" # Genesee County, NY + - "36043" # Herkimer County, NY + - "36045" # Jefferson County, NY + - "36049" # Lewis County, NY + - "36051" # Livingston County, NY + - "36053" # Madison County, NY + - "36055" # Monroe County, NY + - "36057" # Montgomery County, NY + - "36059" # Nassau County, NY + - "36063" # Niagara County, NY + - "36065" # Oneida County, NY + - "36067" # Onondaga County, NY + - "36069" # Ontario County, NY + - "36071" # Orange County, NY + - "36073" # Orleans County, NY + - "36075" # Oswego County, NY + - "36077" # Otsego County, NY + - "36079" # Putnam County, NY + - "36083" # Rensselaer County, NY + - "36087" # Rockland County, NY + - "36089" # St. Lawrence County, NY + - "36091" # Saratoga County, NY + - "36093" # Schenectady County, NY + - "36095" # Schoharie County, NY + - "36097" # Schuyler County, NY + - "36099" # Seneca County, NY + - "36101" # Steuben County, NY + - "36103" # Suffolk County, NY + - "36105" # Sullivan County, NY + - "36109" # Tompkins County, NY + - "36111" # Ulster County, NY + - "36113" # Warren County, NY + - "36115" # Washington County, NY + - "36117" # Wayne County, NY + - "36119" # Westchester County, NY + - "36121" # Wyoming County, NY + - "36123" # Yates County, NY + - "45005" # Allendale County, SC + - "45009" # Bamberg County, SC + - "45011" # Barnwell County, SC + - "45017" # Calhoun County, SC + - "45019" # Charleston County, SC + - "45021" # Cherokee County, SC + - "45023" # Chester County, SC + - "45025" # Chesterfield County, SC + - "45029" # Colleton County, SC + - "45031" # Darlington County, SC + - "45033" # Dillon County, SC + - "45041" # Florence County, SC + - "45049" # Hampton County, SC + - "45053" # Jasper County, SC + - "45055" # Kershaw County, SC + - "45057" # Lancaster County, SC + - "45061" # Lee County, SC + - "45065" # McCormick County, SC + - "45067" # Marion County, SC + - "45069" # Marlboro County, SC + - "45081" # Saluda County, SC + - "45085" # Sumter County, SC + - "45089" # Williamsburg County, SC + 2021-01-01: + - "08059" # Jefferson County, CO + - "13089" # DeKalb County, GA + - "22033" # East Baton Rouge Parish, LA + - "22051" # Jefferson Parish, LA + - "36001" # Albany County, NY + - "36003" # Allegany County, NY + - "36007" # Broome County, NY + - "36009" # Cattaraugus County, NY + - "36011" # Cayuga County, NY + - "36015" # Chemung County, NY + - "36019" # Clinton County, NY + - "36023" # Cortland County, NY + - "36027" # Dutchess County, NY + - "36029" # Erie County, NY + - "36031" # Essex County, NY + - "36033" # Franklin County, NY + - "36035" # Fulton County, NY + - "36037" # Genesee County, NY + - "36043" # Herkimer County, NY + - "36045" # Jefferson County, NY + - "36049" # Lewis County, NY + - "36051" # Livingston County, NY + - "36053" # Madison County, NY + - "36055" # Monroe County, NY + - "36057" # Montgomery County, NY + - "36059" # Nassau County, NY + - "36063" # Niagara County, NY + - "36065" # Oneida County, NY + - "36067" # Onondaga County, NY + - "36069" # Ontario County, NY + - "36071" # Orange County, NY + - "36073" # Orleans County, NY + - "36075" # Oswego County, NY + - "36077" # Otsego County, NY + - "36079" # Putnam County, NY + - "36083" # Rensselaer County, NY + - "36087" # Rockland County, NY + - "36089" # St. Lawrence County, NY + - "36091" # Saratoga County, NY + - "36093" # Schenectady County, NY + - "36095" # Schoharie County, NY + - "36097" # Schuyler County, NY + - "36099" # Seneca County, NY + - "36101" # Steuben County, NY + - "36103" # Suffolk County, NY + - "36105" # Sullivan County, NY + - "36109" # Tompkins County, NY + - "36111" # Ulster County, NY + - "36113" # Warren County, NY + - "36115" # Washington County, NY + - "36117" # Wayne County, NY + - "36119" # Westchester County, NY + - "36121" # Wyoming County, NY + - "36123" # Yates County, NY + - "45005" # Allendale County, SC + - "45009" # Bamberg County, SC + - "45011" # Barnwell County, SC + - "45017" # Calhoun County, SC + - "45019" # Charleston County, SC + - "45021" # Cherokee County, SC + - "45023" # Chester County, SC + - "45025" # Chesterfield County, SC + - "45029" # Colleton County, SC + - "45031" # Darlington County, SC + - "45033" # Dillon County, SC + - "45037" # Edgefield County, SC + - "45041" # Florence County, SC + - "45049" # Hampton County, SC + - "45053" # Jasper County, SC + - "45055" # Kershaw County, SC + - "45057" # Lancaster County, SC + - "45059" # Laurens County, SC + - "45061" # Lee County, SC + - "45065" # McCormick County, SC + - "45067" # Marion County, SC + - "45069" # Marlboro County, SC + - "45081" # Saluda County, SC + - "45085" # Sumter County, SC + - "45089" # Williamsburg County, SC 2022-01-01: - "08005" # Arapahoe County, CO - "08059" # Jefferson County, CO diff --git a/policyengine_us/parameters/gov/irs/deductions/itemized/salt_and_real_estate/local_sales_tax_table/county/c.yaml b/policyengine_us/parameters/gov/irs/deductions/itemized/salt_and_real_estate/local_sales_tax_table/county/c.yaml index 5244bbbb6e9..6daf54040c3 100644 --- a/policyengine_us/parameters/gov/irs/deductions/itemized/salt_and_real_estate/local_sales_tax_table/county/c.yaml +++ b/policyengine_us/parameters/gov/irs/deductions/itemized/salt_and_real_estate/local_sales_tax_table/county/c.yaml @@ -4,6 +4,20 @@ metadata: period: year label: Counties using Optional Local Sales Tax Table C reference: + - title: 2015 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2015.pdf#page=18 + - title: 2016 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2016.pdf#page=18 + - title: 2017 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2017.pdf#page=19 + - title: 2018 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2018.pdf#page=18 + - title: 2019 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2019.pdf#page=19 + - title: 2020 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2020.pdf#page=18 + - title: 2021 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2021.pdf#page=18 - title: 2022 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? href: https://www.irs.gov/pub/irs-prior/i1040sca--2022.pdf#page=17 - title: 2023 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? @@ -17,7 +31,165 @@ metadata: # names the same localities with the same tables as the 2024 selector, so # the 2024 value applies to 2025. A place named in another row takes # precedence (place lists), as in "Dekalb County (excluding Atlanta)". +# The 2017 lists are from the February 2018 revision at irs-prior; the +# original January 2018 printing has the same selector. values: + 2015-01-01: + - "22005" # Ascension Parish, LA + - "22015" # Bossier Parish, LA + - "22017" # Caddo Parish, LA + - "22019" # Calcasieu Parish, LA + - "22033" # East Baton Rouge Parish, LA + - "22045" # Iberia Parish, LA + - "22051" # Jefferson Parish, LA + - "22055" # Lafayette Parish, LA + - "22057" # Lafourche Parish, LA + - "22063" # Livingston Parish, LA + - "22071" # Orleans Parish, LA + - "22073" # Ouachita Parish, LA + - "22079" # Rapides Parish, LA + - "22087" # St. Bernard Parish, LA + - "22097" # St. Landry Parish, LA + - "22103" # St. Tammany Parish, LA + - "22105" # Tangipahoa Parish, LA + - "22109" # Terrebonne Parish, LA + 2016-01-01: + - "22005" # Ascension Parish, LA + - "22015" # Bossier Parish, LA + - "22017" # Caddo Parish, LA + - "22033" # East Baton Rouge Parish, LA + - "22045" # Iberia Parish, LA + - "22051" # Jefferson Parish, LA + - "22055" # Lafayette Parish, LA + - "22057" # Lafourche Parish, LA + - "22063" # Livingston Parish, LA + - "22071" # Orleans Parish, LA + - "22073" # Ouachita Parish, LA + - "22079" # Rapides Parish, LA + - "22087" # St. Bernard Parish, LA + - "22097" # St. Landry Parish, LA + - "22103" # St. Tammany Parish, LA + - "22105" # Tangipahoa Parish, LA + - "22109" # Terrebonne Parish, LA + 2017-01-01: + - "22005" # Ascension Parish, LA + - "22015" # Bossier Parish, LA + - "22017" # Caddo Parish, LA + - "22045" # Iberia Parish, LA + - "22057" # Lafourche Parish, LA + - "22063" # Livingston Parish, LA + - "22071" # Orleans Parish, LA + - "22073" # Ouachita Parish, LA + - "22079" # Rapides Parish, LA + - "22087" # St. Bernard Parish, LA + - "22097" # St. Landry Parish, LA + - "22103" # St. Tammany Parish, LA + - "22105" # Tangipahoa Parish, LA + - "22109" # Terrebonne Parish, LA + 2018-01-01: + - "22005" # Ascension Parish, LA + - "22015" # Bossier Parish, LA + - "22017" # Caddo Parish, LA + - "22045" # Iberia Parish, LA + - "22057" # Lafourche Parish, LA + - "22063" # Livingston Parish, LA + - "22071" # Orleans Parish, LA + - "22073" # Ouachita Parish, LA + - "22079" # Rapides Parish, LA + - "22087" # St. Bernard Parish, LA + - "22097" # St. Landry Parish, LA + - "22103" # St. Tammany Parish, LA + - "22105" # Tangipahoa Parish, LA + - "22109" # Terrebonne Parish, LA + 2019-01-01: + - "02110" # Juneau City and Borough, AK + - "02220" # Sitka City and Borough, AK + - "22005" # Ascension Parish, LA + - "22015" # Bossier Parish, LA + - "22017" # Caddo Parish, LA + - "22019" # Calcasieu Parish, LA + - "22045" # Iberia Parish, LA + - "22051" # Jefferson Parish, LA + - "22055" # Lafayette Parish, LA + - "22057" # Lafourche Parish, LA + - "22063" # Livingston Parish, LA + - "22071" # Orleans Parish, LA + - "22073" # Ouachita Parish, LA + - "22079" # Rapides Parish, LA + - "22087" # St. Bernard Parish, LA + - "22097" # St. Landry Parish, LA + - "22103" # St. Tammany Parish, LA + - "22105" # Tangipahoa Parish, LA + - "22109" # Terrebonne Parish, LA + - "45001" # Abbeville County, SC + - "45015" # Berkeley County, SC + - "45027" # Clarendon County, SC + - "45035" # Dorchester County, SC + - "45037" # Edgefield County, SC + - "45039" # Fairfield County, SC + - "45059" # Laurens County, SC + - "45077" # Pickens County, SC + - "45079" # Richland County, SC + - "45087" # Union County, SC + 2020-01-01: + - "02110" # Juneau City and Borough, AK + - "02220" # Sitka City and Borough, AK + - "22005" # Ascension Parish, LA + - "22015" # Bossier Parish, LA + - "22017" # Caddo Parish, LA + - "22019" # Calcasieu Parish, LA + - "22045" # Iberia Parish, LA + - "22051" # Jefferson Parish, LA + - "22055" # Lafayette Parish, LA + - "22057" # Lafourche Parish, LA + - "22063" # Livingston Parish, LA + - "22071" # Orleans Parish, LA + - "22073" # Ouachita Parish, LA + - "22079" # Rapides Parish, LA + - "22087" # St. Bernard Parish, LA + - "22097" # St. Landry Parish, LA + - "22103" # St. Tammany Parish, LA + - "22105" # Tangipahoa Parish, LA + - "22109" # Terrebonne Parish, LA + - "45001" # Abbeville County, SC + - "45013" # Beaufort County, SC + - "45015" # Berkeley County, SC + - "45027" # Clarendon County, SC + - "45035" # Dorchester County, SC + - "45037" # Edgefield County, SC + - "45039" # Fairfield County, SC + - "45059" # Laurens County, SC + - "45077" # Pickens County, SC + - "45079" # Richland County, SC + - "45087" # Union County, SC + 2021-01-01: + - "02110" # Juneau City and Borough, AK + - "02220" # Sitka City and Borough, AK + - "22005" # Ascension Parish, LA + - "22015" # Bossier Parish, LA + - "22017" # Caddo Parish, LA + - "22019" # Calcasieu Parish, LA + - "22045" # Iberia Parish, LA + - "22055" # Lafayette Parish, LA + - "22057" # Lafourche Parish, LA + - "22063" # Livingston Parish, LA + - "22071" # Orleans Parish, LA + - "22073" # Ouachita Parish, LA + - "22079" # Rapides Parish, LA + - "22087" # St. Bernard Parish, LA + - "22097" # St. Landry Parish, LA + - "22103" # St. Tammany Parish, LA + - "22105" # Tangipahoa Parish, LA + - "22109" # Terrebonne Parish, LA + - "45001" # Abbeville County, SC + - "45013" # Beaufort County, SC + - "45015" # Berkeley County, SC + - "45027" # Clarendon County, SC + - "45035" # Dorchester County, SC + - "45039" # Fairfield County, SC + - "45077" # Pickens County, SC + - "45079" # Richland County, SC + - "45087" # Union County, SC 2022-01-01: - "02110" # Juneau City and Borough, AK - "02220" # Sitka City and Borough, AK diff --git a/policyengine_us/parameters/gov/irs/deductions/itemized/salt_and_real_estate/local_sales_tax_table/county/d.yaml b/policyengine_us/parameters/gov/irs/deductions/itemized/salt_and_real_estate/local_sales_tax_table/county/d.yaml index a17d06d166c..2ec067b96bd 100644 --- a/policyengine_us/parameters/gov/irs/deductions/itemized/salt_and_real_estate/local_sales_tax_table/county/d.yaml +++ b/policyengine_us/parameters/gov/irs/deductions/itemized/salt_and_real_estate/local_sales_tax_table/county/d.yaml @@ -4,6 +4,20 @@ metadata: period: year label: Counties using Optional Local Sales Tax Table D reference: + - title: 2015 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2015.pdf#page=18 + - title: 2016 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2016.pdf#page=18 + - title: 2017 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2017.pdf#page=19 + - title: 2018 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2018.pdf#page=18 + - title: 2019 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2019.pdf#page=19 + - title: 2020 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2020.pdf#page=18 + - title: 2021 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2021.pdf#page=18 - title: 2022 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? href: https://www.irs.gov/pub/irs-prior/i1040sca--2022.pdf#page=17 - title: 2023 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? @@ -17,7 +31,16 @@ metadata: # names the same localities with the same tables as the 2024 selector, so # the 2024 value applies to 2025. A place named in another row takes # precedence (place lists), as in "Dekalb County (excluding Atlanta)". +# The 2017 lists are from the February 2018 revision at irs-prior; the +# original January 2018 printing has the same selector. values: + 2015-01-01: [] + 2016-01-01: [] + 2017-01-01: [] + 2018-01-01: [] + 2019-01-01: [] + 2020-01-01: [] + 2021-01-01: [] 2022-01-01: [] 2023-01-01: [] 2024-01-01: [] diff --git a/policyengine_us/parameters/gov/irs/deductions/itemized/salt_and_real_estate/local_sales_tax_table/default_table/a.yaml b/policyengine_us/parameters/gov/irs/deductions/itemized/salt_and_real_estate/local_sales_tax_table/default_table/a.yaml index 7d9a220bf12..bfe4e66a142 100644 --- a/policyengine_us/parameters/gov/irs/deductions/itemized/salt_and_real_estate/local_sales_tax_table/default_table/a.yaml +++ b/policyengine_us/parameters/gov/irs/deductions/itemized/salt_and_real_estate/local_sales_tax_table/default_table/a.yaml @@ -4,6 +4,20 @@ metadata: period: year label: States defaulting to Optional Local Sales Tax Table A reference: + - title: 2015 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2015.pdf#page=18 + - title: 2016 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2016.pdf#page=18 + - title: 2017 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2017.pdf#page=19 + - title: 2018 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2018.pdf#page=18 + - title: 2019 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2019.pdf#page=19 + - title: 2020 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2020.pdf#page=18 + - title: 2021 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2021.pdf#page=18 - title: 2022 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? href: https://www.irs.gov/pub/irs-prior/i1040sca--2022.pdf#page=17 - title: 2023 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? @@ -17,7 +31,46 @@ metadata: # local sales tax". Residents of the localities the IRS names in other rows # use those rows' tables (the county and place lists). # Mississippi has no other-locality row; see none.yaml. +# In 2015 and 2016 the default rows say "Any locality", "Any other +# locality" or "... or any other locality". The original January 2018 +# printing has the same 2017 selector as the February 2018 revision. values: + 2015-01-01: + - CO + - IL + - NC + - UT + 2016-01-01: + - CO + - IL + - NC + - UT + 2017-01-01: + - CO + - IL + - NC + - UT + 2018-01-01: + - CO + - IL + - NC + - UT + 2019-01-01: + - CO + - IL + - NC + - UT + 2020-01-01: + - CO + - GA + - IL + - NC + - UT + 2021-01-01: + - CO + - IL + - NC + - UT 2022-01-01: - CO - IL diff --git a/policyengine_us/parameters/gov/irs/deductions/itemized/salt_and_real_estate/local_sales_tax_table/default_table/b.yaml b/policyengine_us/parameters/gov/irs/deductions/itemized/salt_and_real_estate/local_sales_tax_table/default_table/b.yaml index 9d98c02b054..bce934778bd 100644 --- a/policyengine_us/parameters/gov/irs/deductions/itemized/salt_and_real_estate/local_sales_tax_table/default_table/b.yaml +++ b/policyengine_us/parameters/gov/irs/deductions/itemized/salt_and_real_estate/local_sales_tax_table/default_table/b.yaml @@ -4,6 +4,20 @@ metadata: period: year label: States defaulting to Optional Local Sales Tax Table B reference: + - title: 2015 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2015.pdf#page=18 + - title: 2016 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2016.pdf#page=18 + - title: 2017 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2017.pdf#page=19 + - title: 2018 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2018.pdf#page=18 + - title: 2019 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2019.pdf#page=19 + - title: 2020 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2020.pdf#page=18 + - title: 2021 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2021.pdf#page=18 - title: 2022 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? href: https://www.irs.gov/pub/irs-prior/i1040sca--2022.pdf#page=17 - title: 2023 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? @@ -16,7 +30,58 @@ metadata: # imposes a local sales tax" or "... or any other locality that imposes a # local sales tax". Residents of the localities the IRS names in other rows # use those rows' tables (the county and place lists). +# In 2015 and 2016 the default rows say "Any locality", "Any other +# locality" or "... or any other locality". The original January 2018 +# printing has the same 2017 selector as the February 2018 revision. values: + 2015-01-01: + - AR + - AZ + - GA + - LA + - MO + - SC + - TN + - VA + 2016-01-01: + - AR + - AZ + - GA + - LA + - MO + - SC + - TN + - VA + 2017-01-01: + - AR + - AZ + - GA + - LA + - MO + - SC + - TN + - VA + 2018-01-01: + - AR + - AZ + - GA + - LA + - MO + - SC + - TN + - VA + 2019-01-01: + - AZ + - GA + - MO + 2020-01-01: + - AZ + - MO + - TN + - VA + 2021-01-01: + - AZ + - VA 2022-01-01: - AZ - NC diff --git a/policyengine_us/parameters/gov/irs/deductions/itemized/salt_and_real_estate/local_sales_tax_table/default_table/c.yaml b/policyengine_us/parameters/gov/irs/deductions/itemized/salt_and_real_estate/local_sales_tax_table/default_table/c.yaml index 2892d155c2c..d03784ea367 100644 --- a/policyengine_us/parameters/gov/irs/deductions/itemized/salt_and_real_estate/local_sales_tax_table/default_table/c.yaml +++ b/policyengine_us/parameters/gov/irs/deductions/itemized/salt_and_real_estate/local_sales_tax_table/default_table/c.yaml @@ -4,6 +4,20 @@ metadata: period: year label: States defaulting to Optional Local Sales Tax Table C reference: + - title: 2015 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2015.pdf#page=18 + - title: 2016 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2016.pdf#page=18 + - title: 2017 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2017.pdf#page=19 + - title: 2018 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2018.pdf#page=18 + - title: 2019 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2019.pdf#page=19 + - title: 2020 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2020.pdf#page=18 + - title: 2021 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2021.pdf#page=18 - title: 2022 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? href: https://www.irs.gov/pub/irs-prior/i1040sca--2022.pdf#page=17 - title: 2023 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? @@ -17,7 +31,38 @@ metadata: # local sales tax". Residents of the localities the IRS names in other rows # use those rows' tables (the county and place lists). # Mississippi has no other-locality row; see none.yaml. +# In 2015 and 2016 the default rows say "Any locality", "Any other +# locality" or "... or any other locality". The original January 2018 +# printing has the same 2017 selector as the February 2018 revision. values: + 2015-01-01: + - AK + 2016-01-01: + - AK + 2017-01-01: + - AK + 2018-01-01: + - AK + 2019-01-01: + - AK + - AR + - LA + - SC + - TN + - VA + 2020-01-01: + - AK + - AR + - LA + - SC + 2021-01-01: + - AK + - AR + - GA + - LA + - MO + - SC + - TN 2022-01-01: - AK - AR diff --git a/policyengine_us/parameters/gov/irs/deductions/itemized/salt_and_real_estate/local_sales_tax_table/default_table/d.yaml b/policyengine_us/parameters/gov/irs/deductions/itemized/salt_and_real_estate/local_sales_tax_table/default_table/d.yaml index 7ad2a580f87..9a97743e8f7 100644 --- a/policyengine_us/parameters/gov/irs/deductions/itemized/salt_and_real_estate/local_sales_tax_table/default_table/d.yaml +++ b/policyengine_us/parameters/gov/irs/deductions/itemized/salt_and_real_estate/local_sales_tax_table/default_table/d.yaml @@ -4,6 +4,20 @@ metadata: period: year label: States defaulting to Optional Local Sales Tax Table D reference: + - title: 2015 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2015.pdf#page=18 + - title: 2016 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2016.pdf#page=18 + - title: 2017 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2017.pdf#page=19 + - title: 2018 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2018.pdf#page=18 + - title: 2019 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2019.pdf#page=19 + - title: 2020 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2020.pdf#page=18 + - title: 2021 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2021.pdf#page=18 - title: 2022 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? href: https://www.irs.gov/pub/irs-prior/i1040sca--2022.pdf#page=17 - title: 2023 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? @@ -19,7 +33,24 @@ metadata: # New York's "Any other locality that imposes a local sales tax" row names # Table D, with the note "* Note: Local Table D is just 25% of the NY # State table." +# In 2015 and 2016 the default rows say "Any locality", "Any other +# locality" or "... or any other locality". The original January 2018 +# printing has the same 2017 selector as the February 2018 revision. values: + 2015-01-01: + - NY + 2016-01-01: + - NY + 2017-01-01: + - NY + 2018-01-01: + - NY + 2019-01-01: + - NY + 2020-01-01: + - NY + 2021-01-01: + - NY 2022-01-01: - NY 2023-01-01: diff --git a/policyengine_us/parameters/gov/irs/deductions/itemized/salt_and_real_estate/local_sales_tax_table/default_table/none.yaml b/policyengine_us/parameters/gov/irs/deductions/itemized/salt_and_real_estate/local_sales_tax_table/default_table/none.yaml index 0e9ec9e0bac..275ccd73d4b 100644 --- a/policyengine_us/parameters/gov/irs/deductions/itemized/salt_and_real_estate/local_sales_tax_table/default_table/none.yaml +++ b/policyengine_us/parameters/gov/irs/deductions/itemized/salt_and_real_estate/local_sales_tax_table/default_table/none.yaml @@ -4,6 +4,20 @@ metadata: period: year label: States without a default Optional Local Sales Tax Table reference: + - title: 2015 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2015.pdf#page=18 + - title: 2016 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2016.pdf#page=18 + - title: 2017 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2017.pdf#page=19 + - title: 2018 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2018.pdf#page=18 + - title: 2019 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2019.pdf#page=19 + - title: 2020 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2020.pdf#page=18 + - title: 2021 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2021.pdf#page=18 - title: 2022 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? href: https://www.irs.gov/pub/irs-prior/i1040sca--2022.pdf#page=17 - title: 2023 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? @@ -16,6 +30,10 @@ metadata: # worksheet line 2 and use the ratio method: "If there is no table for your # locality, the table amount is considered to be zero" (2025 Instructions for # Schedule A, PDF p. 5). +# The same line 2 sentence appears in the 2015 PDF p. 4; 2016 p. 4; +# 2017 p. 4; 2018 p. 6; 2019 p. 6; 2020 p. 6; and 2021 p. 6. values: + 2015-01-01: + - MS 2022-01-01: - MS diff --git a/policyengine_us/parameters/gov/irs/deductions/itemized/salt_and_real_estate/local_sales_tax_table/place/a.yaml b/policyengine_us/parameters/gov/irs/deductions/itemized/salt_and_real_estate/local_sales_tax_table/place/a.yaml index faf3636040e..f66c3c16583 100644 --- a/policyengine_us/parameters/gov/irs/deductions/itemized/salt_and_real_estate/local_sales_tax_table/place/a.yaml +++ b/policyengine_us/parameters/gov/irs/deductions/itemized/salt_and_real_estate/local_sales_tax_table/place/a.yaml @@ -4,6 +4,20 @@ metadata: period: year label: Places using Optional Local Sales Tax Table A reference: + - title: 2015 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2015.pdf#page=18 + - title: 2016 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2016.pdf#page=18 + - title: 2017 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2017.pdf#page=19 + - title: 2018 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2018.pdf#page=18 + - title: 2019 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2019.pdf#page=19 + - title: 2020 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2020.pdf#page=18 + - title: 2021 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2021.pdf#page=18 - title: 2022 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? href: https://www.irs.gov/pub/irs-prior/i1040sca--2022.pdf#page=17 - title: 2023 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? @@ -16,7 +30,207 @@ metadata: # GEOID (state FIPS code and place code). The 2025 selector names the same # localities with the same tables as the 2024 selector, so the 2024 value # applies to 2025. A place's row takes precedence over its county's row. +# The 2017 lists are from the February 2018 revision at irs-prior; the +# original January 2018 printing has the same selector. +# Readings of the 2015-2021 selectors: +# - Bare city names that are also county names in the same state (Yuma, +# Arizona; Boulder, Colorado; Champaign and Peoria, Illinois) are the +# cities, as in 2022-2025: their rows list cities, and the selector names +# counties as "... County" (it names "Boulder County" separately). +# - 2015, New York: "New York City or Norwich City" follows the "Counties:" +# label of the Table A row; both are the cities. +# - 2015 and 2016, Colorado: "Denver City/Denver County" names both, so +# Denver city is listed here and Denver County in county/a.yaml. values: + 2015-01-01: + - "0812815" # Centennial city, CO + - "0816000" # Colorado Springs city, CO + - "0820000" # Denver city, CO + - "3651000" # New York city, NY + - "3653979" # Norwich city, NY + - "4549075" # Myrtle Beach city, SC + 2016-01-01: + - "0446000" # Mesa city, AZ + - "0455000" # Phoenix city, AZ + - "0812815" # Centennial city, CO + - "0816000" # Colorado Springs city, CO + - "0820000" # Denver city, CO + - "1702154" # Arlington Heights village, IL + - "1706613" # Bloomington city, IL + - "1712385" # Champaign city, IL + - "1714000" # Chicago city, IL + - "1714351" # Cicero town, IL + - "1718823" # Decatur city, IL + - "1724582" # Evanston city, IL + - "1738570" # Joliet city, IL + - "1757225" # Palatine village, IL + - "1759000" # Peoria city, IL + - "1768003" # Schaumburg village, IL + - "1770122" # Skokie village, IL + - "1772000" # Springfield city, IL + - "2836000" # Jackson city, MS + - "3651000" # New York city, NY + - "3653979" # Norwich city, NY + 2017-01-01: + - "0427820" # Glendale city, AZ + - "0446000" # Mesa city, AZ + - "0454050" # Peoria city, AZ + - "0455000" # Phoenix city, AZ + - "0477000" # Tucson city, AZ + - "0804000" # Aurora city, CO + - "0812815" # Centennial city, CO + - "0816000" # Colorado Springs city, CO + - "0820000" # Denver city, CO + - "0843000" # Lakewood city, CO + - "0862000" # Pueblo city, CO + - "1702154" # Arlington Heights village, IL + - "1703012" # Aurora city, IL + - "1706613" # Bloomington city, IL + - "1712385" # Champaign city, IL + - "1714000" # Chicago city, IL + - "1714351" # Cicero town, IL + - "1718823" # Decatur city, IL + - "1723074" # Elgin city, IL + - "1724582" # Evanston city, IL + - "1738570" # Joliet city, IL + - "1757225" # Palatine village, IL + - "1759000" # Peoria city, IL + - "1768003" # Schaumburg village, IL + - "1770122" # Skokie village, IL + - "1772000" # Springfield city, IL + - "2836000" # Jackson city, MS + - "3651000" # New York city, NY + - "3653979" # Norwich city, NY + 2018-01-01: + - "0412000" # Chandler city, AZ + - "0427820" # Glendale city, AZ + - "0446000" # Mesa city, AZ + - "0454050" # Peoria city, AZ + - "0455000" # Phoenix city, AZ + - "0477000" # Tucson city, AZ + - "0485540" # Yuma city, AZ + - "0804000" # Aurora city, CO + - "0812815" # Centennial city, CO + - "0816000" # Colorado Springs city, CO + - "0820000" # Denver city, CO + - "0827425" # Fort Collins city, CO + - "0843000" # Lakewood city, CO + - "0862000" # Pueblo city, CO + - "1702154" # Arlington Heights village, IL + - "1703012" # Aurora city, IL + - "1706613" # Bloomington city, IL + - "1712385" # Champaign city, IL + - "1714000" # Chicago city, IL + - "1714351" # Cicero town, IL + - "1718823" # Decatur city, IL + - "1723074" # Elgin city, IL + - "1724582" # Evanston city, IL + - "1738570" # Joliet city, IL + - "1757225" # Palatine village, IL + - "1759000" # Peoria city, IL + - "1768003" # Schaumburg village, IL + - "1770122" # Skokie village, IL + - "1772000" # Springfield city, IL + - "1779293" # Waukegan city, IL + - "2836000" # Jackson city, MS + - "3603078" # Auburn city, NY + - "3629333" # Glens Falls city, NY + - "3629443" # Gloversville city, NY + - "3638077" # Ithaca city, NY + - "3638781" # Johnstown city, NY + - "3649121" # Mount Vernon city, NY + - "3650617" # New Rochelle city, NY + - "3651000" # New York city, NY + - "3653979" # Norwich city, NY + - "3654716" # Olean city, NY + - "3654837" # Oneida city, NY + - "3655574" # Oswego city, NY + - "3663418" # Rome city, NY + - "3664749" # Salamanca city, NY + - "3665255" # Saratoga Springs city, NY + - "3676540" # Utica city, NY + - "3681677" # White Plains city, NY + - "3684000" # Yonkers city, NY + - "4549075" # Myrtle Beach city, SC + 2019-01-01: + - "0427820" # Glendale city, AZ + - "0446000" # Mesa city, AZ + - "0454050" # Peoria city, AZ + - "0455000" # Phoenix city, AZ + - "0477000" # Tucson city, AZ + - "0804000" # Aurora city, CO + - "0812815" # Centennial city, CO + - "0816000" # Colorado Springs city, CO + - "0820000" # Denver city, CO + - "0843000" # Lakewood city, CO + - "0862000" # Pueblo city, CO + - "1702154" # Arlington Heights village, IL + - "1706613" # Bloomington city, IL + - "1712385" # Champaign city, IL + - "1714000" # Chicago city, IL + - "1714351" # Cicero town, IL + - "1718823" # Decatur city, IL + - "1724582" # Evanston city, IL + - "1738570" # Joliet city, IL + - "1757225" # Palatine village, IL + - "1759000" # Peoria city, IL + - "1768003" # Schaumburg village, IL + - "1770122" # Skokie village, IL + - "1772000" # Springfield city, IL + - "2836000" # Jackson city, MS + - "3651000" # New York city, NY + - "3653979" # Norwich city, NY + - "4549075" # Myrtle Beach city, SC + 2020-01-01: + - "0804000" # Aurora city, CO + - "0812815" # Centennial city, CO + - "0816000" # Colorado Springs city, CO + - "0820000" # Denver city, CO + - "0862000" # Pueblo city, CO + - "1702154" # Arlington Heights village, IL + - "1706613" # Bloomington city, IL + - "1712385" # Champaign city, IL + - "1714000" # Chicago city, IL + - "1714351" # Cicero town, IL + - "1718823" # Decatur city, IL + - "1723074" # Elgin city, IL + - "1724582" # Evanston city, IL + - "1738570" # Joliet city, IL + - "1757225" # Palatine village, IL + - "1759000" # Peoria city, IL + - "1768003" # Schaumburg village, IL + - "1770122" # Skokie village, IL + - "1772000" # Springfield city, IL + - "1779293" # Waukegan city, IL + - "2836000" # Jackson city, MS + - "3651000" # New York city, NY + - "3653979" # Norwich city, NY + - "4549075" # Myrtle Beach city, SC + 2021-01-01: + - "0446000" # Mesa city, AZ + - "0455000" # Phoenix city, AZ + - "0477000" # Tucson city, AZ + - "0804000" # Aurora city, CO + - "0812815" # Centennial city, CO + - "0816000" # Colorado Springs city, CO + - "0820000" # Denver city, CO + - "0862000" # Pueblo city, CO + - "1702154" # Arlington Heights village, IL + - "1706613" # Bloomington city, IL + - "1712385" # Champaign city, IL + - "1714000" # Chicago city, IL + - "1714351" # Cicero town, IL + - "1718823" # Decatur city, IL + - "1724582" # Evanston city, IL + - "1757225" # Palatine village, IL + - "1759000" # Peoria city, IL + - "1768003" # Schaumburg village, IL + - "1770122" # Skokie village, IL + - "1772000" # Springfield city, IL + - "2836000" # Jackson city, MS + - "3651000" # New York city, NY + - "3653979" # Norwich city, NY + - "4549075" # Myrtle Beach city, SC 2022-01-01: - "0812815" # Centennial city, CO - "0816000" # Colorado Springs city, CO diff --git a/policyengine_us/parameters/gov/irs/deductions/itemized/salt_and_real_estate/local_sales_tax_table/place/b.yaml b/policyengine_us/parameters/gov/irs/deductions/itemized/salt_and_real_estate/local_sales_tax_table/place/b.yaml index b4e46bc85fd..14ca156120e 100644 --- a/policyengine_us/parameters/gov/irs/deductions/itemized/salt_and_real_estate/local_sales_tax_table/place/b.yaml +++ b/policyengine_us/parameters/gov/irs/deductions/itemized/salt_and_real_estate/local_sales_tax_table/place/b.yaml @@ -4,6 +4,20 @@ metadata: period: year label: Places using Optional Local Sales Tax Table B reference: + - title: 2015 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2015.pdf#page=18 + - title: 2016 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2016.pdf#page=18 + - title: 2017 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2017.pdf#page=19 + - title: 2018 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2018.pdf#page=18 + - title: 2019 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2019.pdf#page=19 + - title: 2020 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2020.pdf#page=18 + - title: 2021 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2021.pdf#page=18 - title: 2022 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? href: https://www.irs.gov/pub/irs-prior/i1040sca--2022.pdf#page=17 - title: 2023 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? @@ -16,7 +30,212 @@ metadata: # GEOID (state FIPS code and place code). The 2025 selector names the same # localities with the same tables as the 2024 selector, so the 2024 value # applies to 2025. A place's row takes precedence over its county's row. +# The 2017 lists are from the February 2018 revision at irs-prior; the +# original January 2018 printing has the same selector. +# 2015, Mississippi: the selector's one row reads "Cities of Jackson and +# Tupelo only", Table B. values: + 2015-01-01: + - "0412000" # Chandler city, AZ + - "0427400" # Gilbert town, AZ + - "0427820" # Glendale city, AZ + - "0446000" # Mesa city, AZ + - "0454050" # Peoria city, AZ + - "0455000" # Phoenix city, AZ + - "0465000" # Scottsdale city, AZ + - "0473000" # Tempe city, AZ + - "0477000" # Tucson city, AZ + - "0485540" # Yuma city, AZ + - "0804000" # Aurora city, CO + - "0807850" # Boulder city, CO + - "0827425" # Fort Collins city, CO + - "0832155" # Greeley city, CO + - "0843000" # Lakewood city, CO + - "0845970" # Longmont city, CO + - "0862000" # Pueblo city, CO + - "2836000" # Jackson city, MS + - "2874840" # Tupelo city, MS + 2016-01-01: + - "0412000" # Chandler city, AZ + - "0427400" # Gilbert town, AZ + - "0427820" # Glendale city, AZ + - "0454050" # Peoria city, AZ + - "0465000" # Scottsdale city, AZ + - "0473000" # Tempe city, AZ + - "0477000" # Tucson city, AZ + - "0485540" # Yuma city, AZ + - "0804000" # Aurora city, CO + - "0807850" # Boulder city, CO + - "0827425" # Fort Collins city, CO + - "0832155" # Greeley city, CO + - "0843000" # Lakewood city, CO + - "0845970" # Longmont city, CO + - "0862000" # Pueblo city, CO + - "1703012" # Aurora city, IL + - "1723074" # Elgin city, IL + - "1779293" # Waukegan city, IL + - "2874840" # Tupelo city, MS + - "3603078" # Auburn city, NY + - "3629333" # Glens Falls city, NY + - "3629443" # Gloversville city, NY + - "3638077" # Ithaca city, NY + - "3638781" # Johnstown city, NY + - "3649121" # Mount Vernon city, NY + - "3650617" # New Rochelle city, NY + - "3654716" # Olean city, NY + - "3654837" # Oneida city, NY + - "3655574" # Oswego city, NY + - "3663418" # Rome city, NY + - "3664749" # Salamanca city, NY + - "3665255" # Saratoga Springs city, NY + - "3676540" # Utica city, NY + - "3681677" # White Plains city, NY + - "3684000" # Yonkers city, NY + 2017-01-01: + - "0412000" # Chandler city, AZ + - "0427400" # Gilbert town, AZ + - "0465000" # Scottsdale city, AZ + - "0473000" # Tempe city, AZ + - "0485540" # Yuma city, AZ + - "0803455" # Arvada city, CO + - "0807850" # Boulder city, CO + - "0827425" # Fort Collins city, CO + - "0832155" # Greeley city, CO + - "0845970" # Longmont city, CO + - "0877290" # Thornton city, CO + - "0883835" # Westminster city, CO + - "2874840" # Tupelo city, MS + - "3603078" # Auburn city, NY + - "3629333" # Glens Falls city, NY + - "3629443" # Gloversville city, NY + - "3638077" # Ithaca city, NY + - "3638781" # Johnstown city, NY + - "3649121" # Mount Vernon city, NY + - "3650617" # New Rochelle city, NY + - "3654716" # Olean city, NY + - "3654837" # Oneida city, NY + - "3655574" # Oswego city, NY + - "3663418" # Rome city, NY + - "3664749" # Salamanca city, NY + - "3665255" # Saratoga Springs city, NY + - "3676540" # Utica city, NY + - "3681677" # White Plains city, NY + - "3684000" # Yonkers city, NY + 2018-01-01: + - "0427400" # Gilbert town, AZ + - "0465000" # Scottsdale city, AZ + - "0473000" # Tempe city, AZ + - "0803455" # Arvada city, CO + - "0807850" # Boulder city, CO + - "0832155" # Greeley city, CO + - "0845970" # Longmont city, CO + - "0877290" # Thornton city, CO + - "0883835" # Westminster city, CO + - "2874840" # Tupelo city, MS + 2019-01-01: + - "0412000" # Chandler city, AZ + - "0427400" # Gilbert town, AZ + - "0465000" # Scottsdale city, AZ + - "0473000" # Tempe city, AZ + - "0485540" # Yuma city, AZ + - "0803455" # Arvada city, CO + - "0807850" # Boulder city, CO + - "0827425" # Fort Collins city, CO + - "0832155" # Greeley city, CO + - "0845970" # Longmont city, CO + - "0877290" # Thornton city, CO + - "0883835" # Westminster city, CO + - "1703012" # Aurora city, IL + - "1723074" # Elgin city, IL + - "1779293" # Waukegan city, IL + - "3603078" # Auburn city, NY + - "3629333" # Glens Falls city, NY + - "3629443" # Gloversville city, NY + - "3638077" # Ithaca city, NY + - "3638781" # Johnstown city, NY + - "3649121" # Mount Vernon city, NY + - "3650617" # New Rochelle city, NY + - "3654716" # Olean city, NY + - "3654837" # Oneida city, NY + - "3655574" # Oswego city, NY + - "3663418" # Rome city, NY + - "3664749" # Salamanca city, NY + - "3665255" # Saratoga Springs city, NY + - "3676540" # Utica city, NY + - "3681677" # White Plains city, NY + - "3684000" # Yonkers city, NY + 2020-01-01: + - "0412000" # Chandler city, AZ + - "0427400" # Gilbert town, AZ + - "0427820" # Glendale city, AZ + - "0446000" # Mesa city, AZ + - "0454050" # Peoria city, AZ + - "0455000" # Phoenix city, AZ + - "0465000" # Scottsdale city, AZ + - "0473000" # Tempe city, AZ + - "0477000" # Tucson city, AZ + - "0485540" # Yuma city, AZ + - "0803455" # Arvada city, CO + - "0807850" # Boulder city, CO + - "0827425" # Fort Collins city, CO + - "0832155" # Greeley city, CO + - "0843000" # Lakewood city, CO + - "0845970" # Longmont city, CO + - "0877290" # Thornton city, CO + - "0883835" # Westminster city, CO + - "1703012" # Aurora city, IL + - "3603078" # Auburn city, NY + - "3629333" # Glens Falls city, NY + - "3629443" # Gloversville city, NY + - "3638077" # Ithaca city, NY + - "3638781" # Johnstown city, NY + - "3649121" # Mount Vernon city, NY + - "3650617" # New Rochelle city, NY + - "3654716" # Olean city, NY + - "3654837" # Oneida city, NY + - "3655574" # Oswego city, NY + - "3663418" # Rome city, NY + - "3664749" # Salamanca city, NY + - "3665255" # Saratoga Springs city, NY + - "3676540" # Utica city, NY + - "3681677" # White Plains city, NY + - "3684000" # Yonkers city, NY + 2021-01-01: + - "0412000" # Chandler city, AZ + - "0427400" # Gilbert town, AZ + - "0427820" # Glendale city, AZ + - "0454050" # Peoria city, AZ + - "0465000" # Scottsdale city, AZ + - "0473000" # Tempe city, AZ + - "0485540" # Yuma city, AZ + - "0803455" # Arvada city, CO + - "0807850" # Boulder city, CO + - "0827425" # Fort Collins city, CO + - "0832155" # Greeley city, CO + - "0843000" # Lakewood city, CO + - "0845970" # Longmont city, CO + - "0877290" # Thornton city, CO + - "0883835" # Westminster city, CO + - "1703012" # Aurora city, IL + - "1723074" # Elgin city, IL + - "1738570" # Joliet city, IL + - "1779293" # Waukegan city, IL + - "3603078" # Auburn city, NY + - "3629333" # Glens Falls city, NY + - "3629443" # Gloversville city, NY + - "3638077" # Ithaca city, NY + - "3638781" # Johnstown city, NY + - "3649121" # Mount Vernon city, NY + - "3650617" # New Rochelle city, NY + - "3654716" # Olean city, NY + - "3654837" # Oneida city, NY + - "3655574" # Oswego city, NY + - "3663418" # Rome city, NY + - "3664749" # Salamanca city, NY + - "3665255" # Saratoga Springs city, NY + - "3676540" # Utica city, NY + - "3681677" # White Plains city, NY + - "3684000" # Yonkers city, NY 2022-01-01: - "0412000" # Chandler city, AZ - "0427400" # Gilbert town, AZ diff --git a/policyengine_us/parameters/gov/irs/deductions/itemized/salt_and_real_estate/local_sales_tax_table/place/c.yaml b/policyengine_us/parameters/gov/irs/deductions/itemized/salt_and_real_estate/local_sales_tax_table/place/c.yaml index d88445b6654..11972fd663d 100644 --- a/policyengine_us/parameters/gov/irs/deductions/itemized/salt_and_real_estate/local_sales_tax_table/place/c.yaml +++ b/policyengine_us/parameters/gov/irs/deductions/itemized/salt_and_real_estate/local_sales_tax_table/place/c.yaml @@ -4,6 +4,20 @@ metadata: period: year label: Places using Optional Local Sales Tax Table C reference: + - title: 2015 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2015.pdf#page=18 + - title: 2016 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2016.pdf#page=18 + - title: 2017 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2017.pdf#page=19 + - title: 2018 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2018.pdf#page=18 + - title: 2019 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2019.pdf#page=19 + - title: 2020 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2020.pdf#page=18 + - title: 2021 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2021.pdf#page=18 - title: 2022 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? href: https://www.irs.gov/pub/irs-prior/i1040sca--2022.pdf#page=17 - title: 2023 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? @@ -16,10 +30,43 @@ metadata: # GEOID (state FIPS code and place code). The 2025 selector names the same # localities with the same tables as the 2024 selector, so the 2024 value # applies to 2025. A place's row takes precedence over its county's row. -# Georgia: the selector's "Dekalb County (excluding Atlanta)" row leaves -# Atlanta with the state's "any other locality" table, listed here and in +# The 2017 lists are from the February 2018 revision at irs-prior; the +# original January 2018 printing has the same selector. +# Georgia: the selector's "Dekalb County (excluding Atlanta)" row (2021-2025) +# leaves Atlanta with the table of the state's other localities ("Any +# locality that imposes a local sales tax" in 2021, "Any other locality that +# imposes a local sales tax" in 2022), listed here for 2021-2023 and in # place/b.yaml for 2024 and 2025. values: + 2015-01-01: + - "0803455" # Arvada city, CO + - "0877290" # Thornton city, CO + - "0883835" # Westminster city, CO + 2016-01-01: + - "0803455" # Arvada city, CO + - "0877290" # Thornton city, CO + - "0883835" # Westminster city, CO + 2017-01-01: [] + 2018-01-01: [] + 2019-01-01: + - "0238420" # Kenai city, AK + - "0238970" # Ketchikan city, AK + - "0240950" # Kodiak city, AK + - "0283080" # Wasilla city, AK + - "2874840" # Tupelo city, MS + 2020-01-01: + - "0238420" # Kenai city, AK + - "0238970" # Ketchikan city, AK + - "0240950" # Kodiak city, AK + - "0283080" # Wasilla city, AK + - "2874840" # Tupelo city, MS + 2021-01-01: + - "0238420" # Kenai city, AK + - "0238970" # Ketchikan city, AK + - "0240950" # Kodiak city, AK + - "0283080" # Wasilla city, AK + - "1304000" # Atlanta city, GA + - "2874840" # Tupelo city, MS 2022-01-01: - "0238420" # Kenai city, AK - "0238970" # Ketchikan city, AK diff --git a/policyengine_us/parameters/gov/irs/deductions/itemized/salt_and_real_estate/local_sales_tax_table/place/d.yaml b/policyengine_us/parameters/gov/irs/deductions/itemized/salt_and_real_estate/local_sales_tax_table/place/d.yaml index 1279c74dc9a..d2caf0e8f96 100644 --- a/policyengine_us/parameters/gov/irs/deductions/itemized/salt_and_real_estate/local_sales_tax_table/place/d.yaml +++ b/policyengine_us/parameters/gov/irs/deductions/itemized/salt_and_real_estate/local_sales_tax_table/place/d.yaml @@ -4,6 +4,20 @@ metadata: period: year label: Places using Optional Local Sales Tax Table D reference: + - title: 2015 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2015.pdf#page=18 + - title: 2016 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2016.pdf#page=18 + - title: 2017 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2017.pdf#page=19 + - title: 2018 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2018.pdf#page=18 + - title: 2019 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2019.pdf#page=19 + - title: 2020 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2020.pdf#page=18 + - title: 2021 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? + href: https://www.irs.gov/pub/irs-prior/i1040sca--2021.pdf#page=18 - title: 2022 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? href: https://www.irs.gov/pub/irs-prior/i1040sca--2022.pdf#page=17 - title: 2023 Instructions for Schedule A (Form 1040), Which Optional Local Sales Tax Table Should I Use? @@ -16,7 +30,16 @@ metadata: # GEOID (state FIPS code and place code). The 2025 selector names the same # localities with the same tables as the 2024 selector, so the 2024 value # applies to 2025. A place's row takes precedence over its county's row. +# The 2017 lists are from the February 2018 revision at irs-prior; the +# original January 2018 printing has the same selector. values: + 2015-01-01: [] + 2016-01-01: [] + 2017-01-01: [] + 2018-01-01: [] + 2019-01-01: [] + 2020-01-01: [] + 2021-01-01: [] 2022-01-01: [] 2023-01-01: [] 2024-01-01: [] diff --git a/policyengine_us/parameters/gov/irs/deductions/itemized/salt_and_real_estate/local_sales_tax_table/states.yaml b/policyengine_us/parameters/gov/irs/deductions/itemized/salt_and_real_estate/local_sales_tax_table/states.yaml index 092d16fbf41..b4bcaa3bd07 100644 --- a/policyengine_us/parameters/gov/irs/deductions/itemized/salt_and_real_estate/local_sales_tax_table/states.yaml +++ b/policyengine_us/parameters/gov/irs/deductions/itemized/salt_and_real_estate/local_sales_tax_table/states.yaml @@ -4,6 +4,20 @@ metadata: period: year label: States that use the Optional Local Sales Tax Tables reference: + - title: 2015 Instructions for Schedule A (Form 1040), State and Local General Sales Tax Deduction Worksheet, line 2 + href: https://www.irs.gov/pub/irs-prior/i1040sca--2015.pdf#page=5 + - title: 2016 Instructions for Schedule A (Form 1040), State and Local General Sales Tax Deduction Worksheet, line 2 + href: https://www.irs.gov/pub/irs-prior/i1040sca--2016.pdf#page=5 + - title: 2017 Instructions for Schedule A (Form 1040), State and Local General Sales Tax Deduction Worksheet, line 2 + href: https://www.irs.gov/pub/irs-prior/i1040sca--2017.pdf#page=5 + - title: 2018 Instructions for Schedule A (Form 1040), State and Local General Sales Tax Deduction Worksheet, line 2 + href: https://www.irs.gov/pub/irs-prior/i1040sca--2018.pdf#page=5 + - title: 2019 Instructions for Schedule A (Form 1040), State and Local General Sales Tax Deduction Worksheet, line 2 + href: https://www.irs.gov/pub/irs-prior/i1040sca--2019.pdf#page=5 + - title: 2020 Instructions for Schedule A (Form 1040), State and Local General Sales Tax Deduction Worksheet, line 2 + href: https://www.irs.gov/pub/irs-prior/i1040sca--2020.pdf#page=5 + - title: 2021 Instructions for Schedule A (Form 1040), State and Local General Sales Tax Deduction Worksheet, line 2 + href: https://www.irs.gov/pub/irs-prior/i1040sca--2021.pdf#page=5 - title: 2022 Instructions for Schedule A (Form 1040), State and Local General Sales Tax Deduction Worksheet, line 2 href: https://www.irs.gov/pub/irs-prior/i1040sca--2022.pdf#page=5 - title: 2023 Instructions for Schedule A (Form 1040), State and Local General Sales Tax Deduction Worksheet, line 2 @@ -13,13 +27,14 @@ metadata: - title: 2025 Instructions for Schedule A (Form 1040), State and Local General Sales Tax Deduction Worksheet, line 2 href: https://www.irs.gov/pub/irs-prior/i1040sca--2025.pdf#page=4 values: - # 2022 worksheet, line 2: "Did you live in Alaska, Arizona, Arkansas, + # 2015 worksheet, line 2: "Did you live in Alaska, Arizona, Arkansas, # Colorado, Georgia, Illinois, Louisiana, Mississippi, Missouri, New York, - # North Carolina, South Carolina, Tennessee, Utah, or Virginia in 2022?" - # These are the states whose tables carry footnote 2, "Follow the + # North Carolina, South Carolina, Tennessee, Utah, or Virginia in 2015?" + # The 2016 through 2022 worksheets list the same states, with only the year + # changed. These are the states whose tables carry footnote 2, "Follow the # instructions on the next page to determine your local sales tax # deduction", plus Alaska, which has no state table. - 2022-01-01: + 2015-01-01: - AK - AR - AZ diff --git a/policyengine_us/parameters/gov/irs/deductions/itemized/salt_and_real_estate/local_sales_tax_table/tax.yaml b/policyengine_us/parameters/gov/irs/deductions/itemized/salt_and_real_estate/local_sales_tax_table/tax.yaml index 2f36ee49c60..babec1a98a2 100644 --- a/policyengine_us/parameters/gov/irs/deductions/itemized/salt_and_real_estate/local_sales_tax_table/tax.yaml +++ b/policyengine_us/parameters/gov/irs/deductions/itemized/salt_and_real_estate/local_sales_tax_table/tax.yaml @@ -19,7 +19,25 @@ metadata: # Tables). uprating: gov.irs.uprating propagate_metadata_to_children: true + # Through 2017 the columns count exemptions instead of family size: "The + # exemptions column refers to the number of exemptions claimed on Form 1040, + # line 6d" (2015-2017 instructions). PolicyEngine counts exemptions as + # tax_unit_size, as it counts family size, the same as the state table. reference: + - title: 2015 Optional Local Sales Tax Tables, Instructions for Schedule A (Form 1040) + href: https://www.irs.gov/pub/irs-prior/i1040sca--2015.pdf#page=18 + - title: 2016 Optional Local Sales Tax Tables, Instructions for Schedule A (Form 1040) + href: https://www.irs.gov/pub/irs-prior/i1040sca--2016.pdf#page=18 + - title: 2017 Optional Local Sales Tax Tables, Instructions for Schedule A (Form 1040) + href: https://www.irs.gov/pub/irs-prior/i1040sca--2017.pdf#page=19 + - title: 2018 Optional Local Sales Tax Tables, Instructions for Schedule A (Form 1040) + href: https://www.irs.gov/pub/irs-prior/i1040sca--2018.pdf#page=18 + - title: 2019 Optional Local Sales Tax Tables, Instructions for Schedule A (Form 1040) + href: https://www.irs.gov/pub/irs-prior/i1040sca--2019.pdf#page=19 + - title: 2020 Optional Local Sales Tax Tables, Instructions for Schedule A (Form 1040) + href: https://www.irs.gov/pub/irs-prior/i1040sca--2020.pdf#page=18 + - title: 2021 Optional Local Sales Tax Tables, Instructions for Schedule A (Form 1040) + href: https://www.irs.gov/pub/irs-prior/i1040sca--2021.pdf#page=18 - title: 2022 Optional Local Sales Tax Tables, Instructions for Schedule A (Form 1040) href: https://www.irs.gov/pub/irs-prior/i1040sca--2022.pdf#page=17 - title: 2023 Optional Local Sales Tax Tables, Instructions for Schedule A (Form 1040) @@ -28,587 +46,1390 @@ metadata: href: https://www.irs.gov/pub/irs-prior/i1040sca--2024.pdf#page=17 - title: 2025 Optional Local Sales Tax Tables, Instructions for Schedule A (Form 1040) href: https://www.irs.gov/pub/irs-prior/i1040sca--2025.pdf#page=18 -# The 2024 and 2025 tables are captioned "(Based on a local sales tax rate of 1%)". -# The 2022 and 2023 tables carry no caption; there the per-1% basis follows -# from the worksheet, which multiplies these "base local general sales -# taxes" (line 2) by the local rate entered as a percentage number (line 3). +# The 2024 and 2025 tables are captioned "(Based on a local sales tax rate of 1%)", +# and the 2019 tables "Note. The numbers provided in this table are the base +# local general sales taxes, figured using a local sales tax rate of 1 +# percent." The other tables, 2015-2023, carry no caption; there the per-1% +# basis follows from the worksheet, which multiplies these "base local +# general sales taxes" (line 2) by the local rate entered as a percentage +# number (line 3). # Table D is transcribed as printed. The selector page notes "Local Table D -# is just 25% of the NY State table", but 27 of the printed 2025 Table D -# cells differ from 25% of the printed New York table, rounded half up, by -# up to 1. +# is just 25% of the NY State table". Every printed Table D cell from 2015 +# to 2024 equals 25% of the printed New York table, rounded half up, but 27 +# of the printed 2025 Table D cells differ from it by up to 1. +# The 2017 values are from the February 2018 revision at irs-prior; the +# original January 2018 printing prints the same local tables. A: 1: 1: + 2015-01-01: 35 + 2016-01-01: 37 + 2017-01-01: 45 + 2018-01-01: 52 + 2019-01-01: 43 + 2020-01-01: 48 + 2021-01-01: 42 2022-01-01: 54 2023-01-01: 64 2024-01-01: 55 2025-01-01: 56 2: + 2015-01-01: 56 + 2016-01-01: 60 + 2017-01-01: 69 + 2018-01-01: 75 + 2019-01-01: 67 + 2020-01-01: 72 + 2021-01-01: 64 2022-01-01: 76 2023-01-01: 90 2024-01-01: 76 2025-01-01: 77 3: + 2015-01-01: 68 + 2016-01-01: 72 + 2017-01-01: 81 + 2018-01-01: 86 + 2019-01-01: 80 + 2020-01-01: 84 + 2021-01-01: 75 2022-01-01: 87 2023-01-01: 103 2024-01-01: 86 2025-01-01: 87 4: + 2015-01-01: 78 + 2016-01-01: 83 + 2017-01-01: 92 + 2018-01-01: 96 + 2019-01-01: 91 + 2020-01-01: 94 + 2021-01-01: 85 2022-01-01: 96 2023-01-01: 114 2024-01-01: 94 2025-01-01: 95 5: + 2015-01-01: 87 + 2016-01-01: 93 + 2017-01-01: 101 + 2018-01-01: 105 + 2019-01-01: 101 + 2020-01-01: 103 + 2021-01-01: 94 2022-01-01: 104 2023-01-01: 123 2024-01-01: 101 2025-01-01: 103 6: + 2015-01-01: 95 + 2016-01-01: 103 + 2017-01-01: 110 + 2018-01-01: 113 + 2019-01-01: 110 + 2020-01-01: 111 + 2021-01-01: 102 2022-01-01: 112 2023-01-01: 131 2024-01-01: 107 2025-01-01: 109 7: + 2015-01-01: 103 + 2016-01-01: 111 + 2017-01-01: 118 + 2018-01-01: 120 + 2019-01-01: 119 + 2020-01-01: 119 + 2021-01-01: 109 2022-01-01: 118 2023-01-01: 139 2024-01-01: 113 2025-01-01: 115 8: + 2015-01-01: 110 + 2016-01-01: 119 + 2017-01-01: 126 + 2018-01-01: 126 + 2019-01-01: 127 + 2020-01-01: 126 + 2021-01-01: 116 2022-01-01: 124 2023-01-01: 146 2024-01-01: 118 2025-01-01: 120 9: + 2015-01-01: 117 + 2016-01-01: 127 + 2017-01-01: 133 + 2018-01-01: 133 + 2019-01-01: 134 + 2020-01-01: 132 + 2021-01-01: 122 2022-01-01: 130 2023-01-01: 153 2024-01-01: 123 2025-01-01: 125 10: + 2015-01-01: 126 + 2016-01-01: 137 + 2017-01-01: 142 + 2018-01-01: 141 + 2019-01-01: 144 + 2020-01-01: 141 + 2021-01-01: 131 2022-01-01: 138 2023-01-01: 162 2024-01-01: 130 2025-01-01: 132 11: + 2015-01-01: 139 + 2016-01-01: 151 + 2017-01-01: 154 + 2018-01-01: 151 + 2019-01-01: 158 + 2020-01-01: 152 + 2021-01-01: 142 2022-01-01: 147 2023-01-01: 173 2024-01-01: 138 2025-01-01: 140 12: + 2015-01-01: 150 + 2016-01-01: 163 + 2017-01-01: 166 + 2018-01-01: 161 + 2019-01-01: 170 + 2020-01-01: 163 + 2021-01-01: 152 2022-01-01: 156 2023-01-01: 183 2024-01-01: 146 2025-01-01: 148 13: + 2015-01-01: 161 + 2016-01-01: 175 + 2017-01-01: 176 + 2018-01-01: 170 + 2019-01-01: 182 + 2020-01-01: 173 + 2021-01-01: 162 2022-01-01: 164 2023-01-01: 193 2024-01-01: 153 2025-01-01: 155 14: + 2015-01-01: 171 + 2016-01-01: 187 + 2017-01-01: 186 + 2018-01-01: 178 + 2019-01-01: 193 + 2020-01-01: 182 + 2021-01-01: 171 2022-01-01: 172 2023-01-01: 201 2024-01-01: 159 2025-01-01: 161 15: + 2015-01-01: 181 + 2016-01-01: 198 + 2017-01-01: 197 + 2018-01-01: 187 + 2019-01-01: 205 + 2020-01-01: 191 + 2021-01-01: 180 2022-01-01: 179 2023-01-01: 211 2024-01-01: 166 2025-01-01: 169 16: + 2015-01-01: 193 + 2016-01-01: 211 + 2017-01-01: 208 + 2018-01-01: 196 + 2019-01-01: 217 + 2020-01-01: 201 + 2021-01-01: 190 2022-01-01: 188 2023-01-01: 220 2024-01-01: 173 2025-01-01: 176 17: + 2015-01-01: 204 + 2016-01-01: 224 + 2017-01-01: 218 + 2018-01-01: 204 + 2019-01-01: 229 + 2020-01-01: 211 + 2021-01-01: 200 2022-01-01: 196 2023-01-01: 229 2024-01-01: 179 2025-01-01: 182 18: + 2015-01-01: 214 + 2016-01-01: 235 + 2017-01-01: 228 + 2018-01-01: 213 + 2019-01-01: 241 + 2020-01-01: 220 + 2021-01-01: 209 2022-01-01: 203 2023-01-01: 238 2024-01-01: 185 2025-01-01: 188 19: + 2015-01-01: 278 + 2016-01-01: 307 + 2017-01-01: 288 + 2018-01-01: 260 + 2019-01-01: 310 + 2020-01-01: 273 + 2021-01-01: 263 2022-01-01: 245 2023-01-01: 288 2024-01-01: 213 2025-01-01: 216 2: 1: + 2015-01-01: 39 + 2016-01-01: 40 + 2017-01-01: 49 + 2018-01-01: 56 + 2019-01-01: 47 + 2020-01-01: 52 + 2021-01-01: 45 2022-01-01: 61 2023-01-01: 74 2024-01-01: 64 2025-01-01: 65 2: + 2015-01-01: 62 + 2016-01-01: 64 + 2017-01-01: 75 + 2018-01-01: 81 + 2019-01-01: 72 + 2020-01-01: 77 + 2021-01-01: 69 2022-01-01: 87 2023-01-01: 104 2024-01-01: 87 2025-01-01: 88 3: + 2015-01-01: 74 + 2016-01-01: 77 + 2017-01-01: 88 + 2018-01-01: 94 + 2019-01-01: 86 + 2020-01-01: 90 + 2021-01-01: 81 2022-01-01: 99 2023-01-01: 118 2024-01-01: 99 2025-01-01: 101 4: + 2015-01-01: 85 + 2016-01-01: 89 + 2017-01-01: 100 + 2018-01-01: 105 + 2019-01-01: 98 + 2020-01-01: 101 + 2021-01-01: 92 2022-01-01: 110 2023-01-01: 130 2024-01-01: 108 2025-01-01: 110 5: + 2015-01-01: 95 + 2016-01-01: 100 + 2017-01-01: 110 + 2018-01-01: 114 + 2019-01-01: 108 + 2020-01-01: 110 + 2021-01-01: 101 2022-01-01: 119 2023-01-01: 141 2024-01-01: 117 2025-01-01: 119 6: + 2015-01-01: 104 + 2016-01-01: 110 + 2017-01-01: 120 + 2018-01-01: 123 + 2019-01-01: 118 + 2020-01-01: 119 + 2021-01-01: 110 2022-01-01: 128 2023-01-01: 151 2024-01-01: 124 2025-01-01: 126 7: + 2015-01-01: 113 + 2016-01-01: 119 + 2017-01-01: 128 + 2018-01-01: 131 + 2019-01-01: 127 + 2020-01-01: 127 + 2021-01-01: 118 2022-01-01: 135 2023-01-01: 160 2024-01-01: 131 2025-01-01: 133 8: + 2015-01-01: 120 + 2016-01-01: 127 + 2017-01-01: 136 + 2018-01-01: 138 + 2019-01-01: 135 + 2020-01-01: 135 + 2021-01-01: 125 2022-01-01: 142 2023-01-01: 168 2024-01-01: 137 2025-01-01: 139 9: + 2015-01-01: 128 + 2016-01-01: 135 + 2017-01-01: 144 + 2018-01-01: 145 + 2019-01-01: 143 + 2020-01-01: 142 + 2021-01-01: 132 2022-01-01: 149 2023-01-01: 175 2024-01-01: 143 2025-01-01: 145 10: + 2015-01-01: 138 + 2016-01-01: 146 + 2017-01-01: 154 + 2018-01-01: 153 + 2019-01-01: 154 + 2020-01-01: 151 + 2021-01-01: 141 2022-01-01: 157 2023-01-01: 185 2024-01-01: 150 2025-01-01: 152 11: + 2015-01-01: 151 + 2016-01-01: 160 + 2017-01-01: 168 + 2018-01-01: 165 + 2019-01-01: 168 + 2020-01-01: 163 + 2021-01-01: 154 2022-01-01: 168 2023-01-01: 198 2024-01-01: 160 2025-01-01: 162 12: + 2015-01-01: 163 + 2016-01-01: 174 + 2017-01-01: 180 + 2018-01-01: 175 + 2019-01-01: 181 + 2020-01-01: 174 + 2021-01-01: 165 2022-01-01: 178 2023-01-01: 209 2024-01-01: 168 2025-01-01: 171 13: + 2015-01-01: 175 + 2016-01-01: 187 + 2017-01-01: 191 + 2018-01-01: 185 + 2019-01-01: 193 + 2020-01-01: 185 + 2021-01-01: 175 2022-01-01: 187 2023-01-01: 220 2024-01-01: 176 2025-01-01: 179 14: + 2015-01-01: 186 + 2016-01-01: 199 + 2017-01-01: 202 + 2018-01-01: 194 + 2019-01-01: 204 + 2020-01-01: 194 + 2021-01-01: 185 2022-01-01: 196 2023-01-01: 230 2024-01-01: 184 2025-01-01: 187 15: + 2015-01-01: 197 + 2016-01-01: 211 + 2017-01-01: 213 + 2018-01-01: 204 + 2019-01-01: 216 + 2020-01-01: 205 + 2021-01-01: 195 2022-01-01: 205 2023-01-01: 241 2024-01-01: 191 2025-01-01: 194 16: + 2015-01-01: 210 + 2016-01-01: 225 + 2017-01-01: 225 + 2018-01-01: 214 + 2019-01-01: 229 + 2020-01-01: 215 + 2021-01-01: 206 2022-01-01: 215 2023-01-01: 252 2024-01-01: 199 2025-01-01: 202 17: + 2015-01-01: 222 + 2016-01-01: 238 + 2017-01-01: 237 + 2018-01-01: 223 + 2019-01-01: 242 + 2020-01-01: 226 + 2021-01-01: 216 2022-01-01: 223 2023-01-01: 262 2024-01-01: 207 2025-01-01: 210 18: + 2015-01-01: 233 + 2016-01-01: 250 + 2017-01-01: 248 + 2018-01-01: 232 + 2019-01-01: 253 + 2020-01-01: 235 + 2021-01-01: 226 2022-01-01: 232 2023-01-01: 272 2024-01-01: 214 2025-01-01: 217 19: + 2015-01-01: 301 + 2016-01-01: 325 + 2017-01-01: 312 + 2018-01-01: 284 + 2019-01-01: 325 + 2020-01-01: 292 + 2021-01-01: 285 2022-01-01: 280 2023-01-01: 329 2024-01-01: 246 2025-01-01: 250 3: 1: + 2015-01-01: 42 + 2016-01-01: 42 + 2017-01-01: 51 + 2018-01-01: 59 + 2019-01-01: 50 + 2020-01-01: 54 + 2021-01-01: 48 2022-01-01: 66 2023-01-01: 81 2024-01-01: 69 2025-01-01: 70 2: + 2015-01-01: 66 + 2016-01-01: 67 + 2017-01-01: 78 + 2018-01-01: 86 + 2019-01-01: 76 + 2020-01-01: 80 + 2021-01-01: 72 2022-01-01: 94 2023-01-01: 112 2024-01-01: 95 2025-01-01: 96 3: + 2015-01-01: 79 + 2016-01-01: 81 + 2017-01-01: 93 + 2018-01-01: 99 + 2019-01-01: 90 + 2020-01-01: 94 + 2021-01-01: 85 2022-01-01: 107 2023-01-01: 128 2024-01-01: 108 2025-01-01: 110 4: + 2015-01-01: 90 + 2016-01-01: 93 + 2017-01-01: 105 + 2018-01-01: 110 + 2019-01-01: 102 + 2020-01-01: 105 + 2021-01-01: 96 2022-01-01: 119 2023-01-01: 142 2024-01-01: 118 2025-01-01: 120 5: + 2015-01-01: 101 + 2016-01-01: 104 + 2017-01-01: 116 + 2018-01-01: 121 + 2019-01-01: 113 + 2020-01-01: 115 + 2021-01-01: 106 2022-01-01: 129 2023-01-01: 153 2024-01-01: 127 2025-01-01: 129 6: + 2015-01-01: 110 + 2016-01-01: 114 + 2017-01-01: 126 + 2018-01-01: 129 + 2019-01-01: 123 + 2020-01-01: 124 + 2021-01-01: 115 2022-01-01: 138 2023-01-01: 164 2024-01-01: 135 2025-01-01: 137 7: + 2015-01-01: 119 + 2016-01-01: 124 + 2017-01-01: 135 + 2018-01-01: 138 + 2019-01-01: 132 + 2020-01-01: 133 + 2021-01-01: 123 2022-01-01: 146 2023-01-01: 173 2024-01-01: 143 2025-01-01: 145 8: + 2015-01-01: 128 + 2016-01-01: 133 + 2017-01-01: 143 + 2018-01-01: 145 + 2019-01-01: 141 + 2020-01-01: 140 + 2021-01-01: 131 2022-01-01: 154 2023-01-01: 182 2024-01-01: 149 2025-01-01: 151 9: + 2015-01-01: 135 + 2016-01-01: 141 + 2017-01-01: 151 + 2018-01-01: 152 + 2019-01-01: 149 + 2020-01-01: 148 + 2021-01-01: 138 2022-01-01: 161 2023-01-01: 190 2024-01-01: 156 2025-01-01: 158 10: + 2015-01-01: 146 + 2016-01-01: 152 + 2017-01-01: 162 + 2018-01-01: 162 + 2019-01-01: 160 + 2020-01-01: 157 + 2021-01-01: 148 2022-01-01: 170 2023-01-01: 200 2024-01-01: 164 2025-01-01: 167 11: + 2015-01-01: 160 + 2016-01-01: 167 + 2017-01-01: 176 + 2018-01-01: 174 + 2019-01-01: 174 + 2020-01-01: 170 + 2021-01-01: 161 2022-01-01: 182 2023-01-01: 214 2024-01-01: 174 2025-01-01: 177 12: + 2015-01-01: 173 + 2016-01-01: 181 + 2017-01-01: 189 + 2018-01-01: 185 + 2019-01-01: 188 + 2020-01-01: 182 + 2021-01-01: 173 2022-01-01: 193 2023-01-01: 227 2024-01-01: 184 2025-01-01: 187 13: + 2015-01-01: 185 + 2016-01-01: 194 + 2017-01-01: 201 + 2018-01-01: 195 + 2019-01-01: 200 + 2020-01-01: 192 + 2021-01-01: 183 2022-01-01: 203 2023-01-01: 238 2024-01-01: 192 2025-01-01: 195 14: + 2015-01-01: 196 + 2016-01-01: 207 + 2017-01-01: 212 + 2018-01-01: 205 + 2019-01-01: 212 + 2020-01-01: 202 + 2021-01-01: 194 2022-01-01: 212 2023-01-01: 249 2024-01-01: 200 2025-01-01: 203 15: + 2015-01-01: 208 + 2016-01-01: 220 + 2017-01-01: 224 + 2018-01-01: 215 + 2019-01-01: 224 + 2020-01-01: 213 + 2021-01-01: 204 2022-01-01: 222 2023-01-01: 260 2024-01-01: 209 2025-01-01: 212 16: + 2015-01-01: 221 + 2016-01-01: 234 + 2017-01-01: 237 + 2018-01-01: 225 + 2019-01-01: 238 + 2020-01-01: 224 + 2021-01-01: 216 2022-01-01: 232 2023-01-01: 272 2024-01-01: 217 2025-01-01: 220 17: + 2015-01-01: 234 + 2016-01-01: 247 + 2017-01-01: 249 + 2018-01-01: 235 + 2019-01-01: 250 + 2020-01-01: 235 + 2021-01-01: 227 2022-01-01: 242 2023-01-01: 283 2024-01-01: 225 2025-01-01: 229 18: + 2015-01-01: 246 + 2016-01-01: 260 + 2017-01-01: 260 + 2018-01-01: 245 + 2019-01-01: 263 + 2020-01-01: 245 + 2021-01-01: 237 2022-01-01: 251 2023-01-01: 294 2024-01-01: 233 2025-01-01: 237 19: + 2015-01-01: 317 + 2016-01-01: 338 + 2017-01-01: 328 + 2018-01-01: 299 + 2019-01-01: 336 + 2020-01-01: 304 + 2021-01-01: 298 2022-01-01: 303 2023-01-01: 355 2024-01-01: 268 2025-01-01: 272 4: 1: + 2015-01-01: 43 + 2016-01-01: 43 + 2017-01-01: 53 + 2018-01-01: 62 + 2019-01-01: 52 + 2020-01-01: 56 + 2021-01-01: 49 2022-01-01: 70 2023-01-01: 86 2024-01-01: 74 2025-01-01: 75 2: + 2015-01-01: 69 + 2016-01-01: 69 + 2017-01-01: 81 + 2018-01-01: 89 + 2019-01-01: 79 + 2020-01-01: 83 + 2021-01-01: 75 2022-01-01: 99 2023-01-01: 119 2024-01-01: 102 2025-01-01: 104 3: + 2015-01-01: 82 + 2016-01-01: 83 + 2017-01-01: 96 + 2018-01-01: 103 + 2019-01-01: 93 + 2020-01-01: 96 + 2021-01-01: 88 2022-01-01: 114 2023-01-01: 136 2024-01-01: 115 2025-01-01: 117 4: + 2015-01-01: 94 + 2016-01-01: 96 + 2017-01-01: 109 + 2018-01-01: 115 + 2019-01-01: 106 + 2020-01-01: 108 + 2021-01-01: 99 2022-01-01: 126 2023-01-01: 150 2024-01-01: 126 2025-01-01: 128 5: + 2015-01-01: 105 + 2016-01-01: 107 + 2017-01-01: 120 + 2018-01-01: 125 + 2019-01-01: 117 + 2020-01-01: 119 + 2021-01-01: 110 2022-01-01: 136 2023-01-01: 162 2024-01-01: 136 2025-01-01: 138 6: + 2015-01-01: 115 + 2016-01-01: 118 + 2017-01-01: 130 + 2018-01-01: 134 + 2019-01-01: 127 + 2020-01-01: 128 + 2021-01-01: 119 2022-01-01: 146 2023-01-01: 173 2024-01-01: 144 2025-01-01: 146 7: + 2015-01-01: 124 + 2016-01-01: 127 + 2017-01-01: 140 + 2018-01-01: 143 + 2019-01-01: 137 + 2020-01-01: 137 + 2021-01-01: 128 2022-01-01: 155 2023-01-01: 183 2024-01-01: 152 2025-01-01: 154 8: + 2015-01-01: 133 + 2016-01-01: 137 + 2017-01-01: 149 + 2018-01-01: 151 + 2019-01-01: 146 + 2020-01-01: 145 + 2021-01-01: 136 2022-01-01: 163 2023-01-01: 192 2024-01-01: 159 2025-01-01: 161 9: + 2015-01-01: 141 + 2016-01-01: 145 + 2017-01-01: 157 + 2018-01-01: 158 + 2019-01-01: 154 + 2020-01-01: 152 + 2021-01-01: 143 2022-01-01: 170 2023-01-01: 201 2024-01-01: 166 2025-01-01: 169 10: + 2015-01-01: 152 + 2016-01-01: 157 + 2017-01-01: 168 + 2018-01-01: 168 + 2019-01-01: 165 + 2020-01-01: 162 + 2021-01-01: 153 2022-01-01: 180 2023-01-01: 212 2024-01-01: 175 2025-01-01: 178 11: + 2015-01-01: 166 + 2016-01-01: 172 + 2017-01-01: 182 + 2018-01-01: 180 + 2019-01-01: 180 + 2020-01-01: 175 + 2021-01-01: 166 2022-01-01: 192 2023-01-01: 227 2024-01-01: 186 2025-01-01: 189 12: + 2015-01-01: 180 + 2016-01-01: 187 + 2017-01-01: 196 + 2018-01-01: 192 + 2019-01-01: 193 + 2020-01-01: 187 + 2021-01-01: 178 2022-01-01: 204 2023-01-01: 240 2024-01-01: 196 2025-01-01: 199 13: + 2015-01-01: 193 + 2016-01-01: 200 + 2017-01-01: 208 + 2018-01-01: 203 + 2019-01-01: 206 + 2020-01-01: 198 + 2021-01-01: 189 2022-01-01: 214 2023-01-01: 252 2024-01-01: 205 2025-01-01: 208 14: + 2015-01-01: 204 + 2016-01-01: 213 + 2017-01-01: 220 + 2018-01-01: 213 + 2019-01-01: 218 + 2020-01-01: 208 + 2021-01-01: 200 2022-01-01: 224 2023-01-01: 264 2024-01-01: 213 2025-01-01: 216 15: + 2015-01-01: 217 + 2016-01-01: 226 + 2017-01-01: 232 + 2018-01-01: 223 + 2019-01-01: 231 + 2020-01-01: 219 + 2021-01-01: 211 2022-01-01: 235 2023-01-01: 275 2024-01-01: 222 2025-01-01: 225 16: + 2015-01-01: 231 + 2016-01-01: 241 + 2017-01-01: 245 + 2018-01-01: 234 + 2019-01-01: 245 + 2020-01-01: 231 + 2021-01-01: 223 2022-01-01: 245 2023-01-01: 288 2024-01-01: 231 2025-01-01: 235 17: + 2015-01-01: 243 + 2016-01-01: 255 + 2017-01-01: 258 + 2018-01-01: 244 + 2019-01-01: 257 + 2020-01-01: 242 + 2021-01-01: 234 2022-01-01: 255 2023-01-01: 300 2024-01-01: 240 2025-01-01: 244 18: + 2015-01-01: 256 + 2016-01-01: 268 + 2017-01-01: 269 + 2018-01-01: 254 + 2019-01-01: 270 + 2020-01-01: 252 + 2021-01-01: 245 2022-01-01: 265 2023-01-01: 311 2024-01-01: 248 2025-01-01: 252 19: + 2015-01-01: 330 + 2016-01-01: 348 + 2017-01-01: 340 + 2018-01-01: 311 + 2019-01-01: 344 + 2020-01-01: 313 + 2021-01-01: 308 2022-01-01: 321 2023-01-01: 375 2024-01-01: 286 2025-01-01: 290 5: 1: + 2015-01-01: 45 + 2016-01-01: 44 + 2017-01-01: 55 + 2018-01-01: 63 + 2019-01-01: 53 + 2020-01-01: 57 + 2021-01-01: 50 2022-01-01: 73 2023-01-01: 90 2024-01-01: 78 2025-01-01: 79 2: + 2015-01-01: 71 + 2016-01-01: 71 + 2017-01-01: 84 + 2018-01-01: 92 + 2019-01-01: 81 + 2020-01-01: 85 + 2021-01-01: 76 2022-01-01: 103 2023-01-01: 125 2024-01-01: 107 2025-01-01: 109 3: + 2015-01-01: 85 + 2016-01-01: 86 + 2017-01-01: 99 + 2018-01-01: 106 + 2019-01-01: 96 + 2020-01-01: 99 + 2021-01-01: 90 2022-01-01: 119 2023-01-01: 142 2024-01-01: 121 2025-01-01: 123 4: + 2015-01-01: 98 + 2016-01-01: 98 + 2017-01-01: 112 + 2018-01-01: 118 + 2019-01-01: 109 + 2020-01-01: 111 + 2021-01-01: 102 2022-01-01: 131 2023-01-01: 157 2024-01-01: 132 2025-01-01: 134 5: + 2015-01-01: 109 + 2016-01-01: 110 + 2017-01-01: 124 + 2018-01-01: 129 + 2019-01-01: 120 + 2020-01-01: 121 + 2021-01-01: 113 2022-01-01: 142 2023-01-01: 170 2024-01-01: 143 2025-01-01: 145 6: + 2015-01-01: 119 + 2016-01-01: 121 + 2017-01-01: 134 + 2018-01-01: 139 + 2019-01-01: 131 + 2020-01-01: 131 + 2021-01-01: 122 2022-01-01: 152 2023-01-01: 181 2024-01-01: 152 2025-01-01: 154 7: + 2015-01-01: 129 + 2016-01-01: 131 + 2017-01-01: 144 + 2018-01-01: 147 + 2019-01-01: 140 + 2020-01-01: 140 + 2021-01-01: 131 2022-01-01: 161 2023-01-01: 192 2024-01-01: 160 2025-01-01: 162 8: + 2015-01-01: 137 + 2016-01-01: 140 + 2017-01-01: 153 + 2018-01-01: 155 + 2019-01-01: 149 + 2020-01-01: 148 + 2021-01-01: 139 2022-01-01: 170 2023-01-01: 201 2024-01-01: 167 2025-01-01: 170 9: + 2015-01-01: 146 + 2016-01-01: 149 + 2017-01-01: 161 + 2018-01-01: 163 + 2019-01-01: 158 + 2020-01-01: 156 + 2021-01-01: 147 2022-01-01: 178 2023-01-01: 210 2024-01-01: 174 2025-01-01: 177 10: + 2015-01-01: 157 + 2016-01-01: 161 + 2017-01-01: 173 + 2018-01-01: 173 + 2019-01-01: 169 + 2020-01-01: 166 + 2021-01-01: 157 2022-01-01: 188 2023-01-01: 222 2024-01-01: 184 2025-01-01: 187 11: + 2015-01-01: 172 + 2016-01-01: 176 + 2017-01-01: 188 + 2018-01-01: 186 + 2019-01-01: 184 + 2020-01-01: 179 + 2021-01-01: 170 2022-01-01: 201 2023-01-01: 237 2024-01-01: 195 2025-01-01: 198 12: + 2015-01-01: 186 + 2016-01-01: 191 + 2017-01-01: 201 + 2018-01-01: 198 + 2019-01-01: 198 + 2020-01-01: 191 + 2021-01-01: 183 2022-01-01: 213 2023-01-01: 251 2024-01-01: 206 2025-01-01: 209 13: + 2015-01-01: 199 + 2016-01-01: 205 + 2017-01-01: 214 + 2018-01-01: 209 + 2019-01-01: 211 + 2020-01-01: 203 + 2021-01-01: 194 2022-01-01: 224 2023-01-01: 264 2024-01-01: 215 2025-01-01: 218 14: + 2015-01-01: 211 + 2016-01-01: 218 + 2017-01-01: 226 + 2018-01-01: 219 + 2019-01-01: 223 + 2020-01-01: 213 + 2021-01-01: 205 2022-01-01: 234 2023-01-01: 276 2024-01-01: 224 2025-01-01: 227 15: + 2015-01-01: 224 + 2016-01-01: 232 + 2017-01-01: 239 + 2018-01-01: 230 + 2019-01-01: 236 + 2020-01-01: 224 + 2021-01-01: 217 2022-01-01: 245 2023-01-01: 288 2024-01-01: 233 2025-01-01: 237 16: + 2015-01-01: 238 + 2016-01-01: 247 + 2017-01-01: 252 + 2018-01-01: 241 + 2019-01-01: 250 + 2020-01-01: 236 + 2021-01-01: 229 2022-01-01: 256 2023-01-01: 301 2024-01-01: 243 2025-01-01: 247 17: + 2015-01-01: 251 + 2016-01-01: 261 + 2017-01-01: 265 + 2018-01-01: 252 + 2019-01-01: 263 + 2020-01-01: 247 + 2021-01-01: 240 2022-01-01: 267 2023-01-01: 313 2024-01-01: 252 2025-01-01: 256 18: + 2015-01-01: 264 + 2016-01-01: 274 + 2017-01-01: 277 + 2018-01-01: 262 + 2019-01-01: 276 + 2020-01-01: 258 + 2021-01-01: 251 2022-01-01: 277 2023-01-01: 325 2024-01-01: 261 2025-01-01: 265 19: + 2015-01-01: 340 + 2016-01-01: 356 + 2017-01-01: 349 + 2018-01-01: 321 + 2019-01-01: 351 + 2020-01-01: 320 + 2021-01-01: 316 2022-01-01: 335 2023-01-01: 392 2024-01-01: 300 2025-01-01: 305 6: 1: + 2015-01-01: 47 + 2016-01-01: 46 + 2017-01-01: 57 + 2018-01-01: 66 + 2019-01-01: 55 + 2020-01-01: 59 + 2021-01-01: 52 2022-01-01: 78 2023-01-01: 96 2024-01-01: 83 2025-01-01: 84 2: + 2015-01-01: 75 + 2016-01-01: 73 + 2017-01-01: 87 + 2018-01-01: 95 + 2019-01-01: 84 + 2020-01-01: 87 + 2021-01-01: 79 2022-01-01: 110 2023-01-01: 133 2024-01-01: 114 2025-01-01: 116 3: + 2015-01-01: 89 + 2016-01-01: 88 + 2017-01-01: 103 + 2018-01-01: 110 + 2019-01-01: 100 + 2020-01-01: 102 + 2021-01-01: 93 2022-01-01: 126 2023-01-01: 151 2024-01-01: 129 2025-01-01: 131 4: + 2015-01-01: 102 + 2016-01-01: 102 + 2017-01-01: 116 + 2018-01-01: 123 + 2019-01-01: 113 + 2020-01-01: 114 + 2021-01-01: 105 2022-01-01: 139 2023-01-01: 167 2024-01-01: 142 2025-01-01: 144 5: + 2015-01-01: 114 + 2016-01-01: 114 + 2017-01-01: 128 + 2018-01-01: 134 + 2019-01-01: 125 + 2020-01-01: 125 + 2021-01-01: 116 2022-01-01: 151 2023-01-01: 180 2024-01-01: 152 2025-01-01: 154 6: + 2015-01-01: 125 + 2016-01-01: 125 + 2017-01-01: 139 + 2018-01-01: 144 + 2019-01-01: 135 + 2020-01-01: 135 + 2021-01-01: 126 2022-01-01: 161 2023-01-01: 192 2024-01-01: 162 2025-01-01: 165 7: + 2015-01-01: 135 + 2016-01-01: 135 + 2017-01-01: 149 + 2018-01-01: 153 + 2019-01-01: 145 + 2020-01-01: 144 + 2021-01-01: 135 2022-01-01: 171 2023-01-01: 203 2024-01-01: 171 2025-01-01: 174 8: + 2015-01-01: 144 + 2016-01-01: 145 + 2017-01-01: 159 + 2018-01-01: 162 + 2019-01-01: 155 + 2020-01-01: 153 + 2021-01-01: 144 2022-01-01: 180 2023-01-01: 214 2024-01-01: 179 2025-01-01: 182 9: + 2015-01-01: 153 + 2016-01-01: 154 + 2017-01-01: 168 + 2018-01-01: 170 + 2019-01-01: 163 + 2020-01-01: 161 + 2021-01-01: 152 2022-01-01: 188 2023-01-01: 223 2024-01-01: 186 2025-01-01: 189 10: + 2015-01-01: 164 + 2016-01-01: 166 + 2017-01-01: 179 + 2018-01-01: 180 + 2019-01-01: 175 + 2020-01-01: 171 + 2021-01-01: 162 2022-01-01: 199 2023-01-01: 235 2024-01-01: 196 2025-01-01: 199 11: + 2015-01-01: 180 + 2016-01-01: 182 + 2017-01-01: 195 + 2018-01-01: 193 + 2019-01-01: 190 + 2020-01-01: 185 + 2021-01-01: 176 2022-01-01: 213 2023-01-01: 251 2024-01-01: 208 2025-01-01: 211 12: + 2015-01-01: 194 + 2016-01-01: 198 + 2017-01-01: 209 + 2018-01-01: 206 + 2019-01-01: 205 + 2020-01-01: 197 + 2021-01-01: 189 2022-01-01: 226 2023-01-01: 266 2024-01-01: 220 2025-01-01: 223 13: + 2015-01-01: 208 + 2016-01-01: 212 + 2017-01-01: 222 + 2018-01-01: 217 + 2019-01-01: 218 + 2020-01-01: 209 + 2021-01-01: 201 2022-01-01: 237 2023-01-01: 279 2024-01-01: 230 2025-01-01: 234 14: + 2015-01-01: 221 + 2016-01-01: 225 + 2017-01-01: 235 + 2018-01-01: 228 + 2019-01-01: 231 + 2020-01-01: 220 + 2021-01-01: 212 2022-01-01: 248 2023-01-01: 292 2024-01-01: 240 2025-01-01: 244 15: + 2015-01-01: 234 + 2016-01-01: 239 + 2017-01-01: 248 + 2018-01-01: 239 + 2019-01-01: 244 + 2020-01-01: 231 + 2021-01-01: 224 2022-01-01: 259 2023-01-01: 305 2024-01-01: 249 2025-01-01: 253 16: + 2015-01-01: 249 + 2016-01-01: 255 + 2017-01-01: 262 + 2018-01-01: 251 + 2019-01-01: 258 + 2020-01-01: 243 + 2021-01-01: 237 2022-01-01: 271 2023-01-01: 319 2024-01-01: 260 2025-01-01: 264 17: + 2015-01-01: 262 + 2016-01-01: 269 + 2017-01-01: 275 + 2018-01-01: 262 + 2019-01-01: 272 + 2020-01-01: 255 + 2021-01-01: 248 2022-01-01: 283 2023-01-01: 332 2024-01-01: 270 2025-01-01: 274 18: + 2015-01-01: 276 + 2016-01-01: 283 + 2017-01-01: 287 + 2018-01-01: 272 + 2019-01-01: 285 + 2020-01-01: 266 + 2021-01-01: 260 2022-01-01: 293 2023-01-01: 344 2024-01-01: 279 2025-01-01: 283 19: + 2015-01-01: 355 + 2016-01-01: 368 + 2017-01-01: 362 + 2018-01-01: 334 + 2019-01-01: 362 + 2020-01-01: 329 + 2021-01-01: 327 2022-01-01: 354 2023-01-01: 415 2024-01-01: 321 @@ -616,576 +1437,1374 @@ A: B: 1: 1: + 2015-01-01: 44 + 2016-01-01: 48 + 2017-01-01: 58 + 2018-01-01: 70 + 2019-01-01: 56 + 2020-01-01: 60 + 2021-01-01: 53 2022-01-01: 63 2023-01-01: 79 2024-01-01: 68 2025-01-01: 69 2: + 2015-01-01: 69 + 2016-01-01: 75 + 2017-01-01: 86 + 2018-01-01: 98 + 2019-01-01: 83 + 2020-01-01: 86 + 2021-01-01: 78 2022-01-01: 88 2023-01-01: 108 2024-01-01: 92 2025-01-01: 93 3: + 2015-01-01: 82 + 2016-01-01: 89 + 2017-01-01: 100 + 2018-01-01: 111 + 2019-01-01: 97 + 2020-01-01: 99 + 2021-01-01: 90 2022-01-01: 100 2023-01-01: 123 2024-01-01: 103 2025-01-01: 105 4: + 2015-01-01: 93 + 2016-01-01: 101 + 2017-01-01: 112 + 2018-01-01: 123 + 2019-01-01: 109 + 2020-01-01: 110 + 2021-01-01: 101 2022-01-01: 111 2023-01-01: 135 2024-01-01: 113 2025-01-01: 115 5: + 2015-01-01: 104 + 2016-01-01: 112 + 2017-01-01: 123 + 2018-01-01: 133 + 2019-01-01: 120 + 2020-01-01: 120 + 2021-01-01: 111 2022-01-01: 120 2023-01-01: 145 2024-01-01: 121 2025-01-01: 123 6: + 2015-01-01: 113 + 2016-01-01: 123 + 2017-01-01: 132 + 2018-01-01: 142 + 2019-01-01: 129 + 2020-01-01: 129 + 2021-01-01: 119 2022-01-01: 128 2023-01-01: 154 2024-01-01: 128 2025-01-01: 130 7: + 2015-01-01: 122 + 2016-01-01: 132 + 2017-01-01: 141 + 2018-01-01: 150 + 2019-01-01: 138 + 2020-01-01: 137 + 2021-01-01: 127 2022-01-01: 135 2023-01-01: 163 2024-01-01: 134 2025-01-01: 136 8: + 2015-01-01: 130 + 2016-01-01: 141 + 2017-01-01: 149 + 2018-01-01: 158 + 2019-01-01: 147 + 2020-01-01: 144 + 2021-01-01: 134 2022-01-01: 142 2023-01-01: 171 2024-01-01: 140 2025-01-01: 142 9: + 2015-01-01: 137 + 2016-01-01: 149 + 2017-01-01: 157 + 2018-01-01: 165 + 2019-01-01: 154 + 2020-01-01: 151 + 2021-01-01: 141 2022-01-01: 148 2023-01-01: 178 2024-01-01: 146 2025-01-01: 148 10: + 2015-01-01: 148 + 2016-01-01: 160 + 2017-01-01: 167 + 2018-01-01: 174 + 2019-01-01: 165 + 2020-01-01: 161 + 2021-01-01: 150 2022-01-01: 157 2023-01-01: 187 2024-01-01: 153 2025-01-01: 155 11: + 2015-01-01: 161 + 2016-01-01: 174 + 2017-01-01: 181 + 2018-01-01: 186 + 2019-01-01: 179 + 2020-01-01: 172 + 2021-01-01: 161 2022-01-01: 167 2023-01-01: 200 2024-01-01: 162 2025-01-01: 165 12: + 2015-01-01: 174 + 2016-01-01: 188 + 2017-01-01: 193 + 2018-01-01: 197 + 2019-01-01: 191 + 2020-01-01: 183 + 2021-01-01: 172 2022-01-01: 177 2023-01-01: 211 2024-01-01: 171 2025-01-01: 174 13: + 2015-01-01: 185 + 2016-01-01: 200 + 2017-01-01: 204 + 2018-01-01: 207 + 2019-01-01: 203 + 2020-01-01: 193 + 2021-01-01: 182 2022-01-01: 186 2023-01-01: 221 2024-01-01: 178 2025-01-01: 181 14: + 2015-01-01: 196 + 2016-01-01: 212 + 2017-01-01: 215 + 2018-01-01: 216 + 2019-01-01: 214 + 2020-01-01: 203 + 2021-01-01: 191 2022-01-01: 194 2023-01-01: 231 2024-01-01: 185 2025-01-01: 188 15: + 2015-01-01: 208 + 2016-01-01: 225 + 2017-01-01: 226 + 2018-01-01: 226 + 2019-01-01: 226 + 2020-01-01: 212 + 2021-01-01: 201 2022-01-01: 203 2023-01-01: 240 2024-01-01: 192 2025-01-01: 195 16: + 2015-01-01: 220 + 2016-01-01: 238 + 2017-01-01: 237 + 2018-01-01: 236 + 2019-01-01: 238 + 2020-01-01: 223 + 2021-01-01: 211 2022-01-01: 212 2023-01-01: 251 2024-01-01: 200 2025-01-01: 203 17: + 2015-01-01: 232 + 2016-01-01: 251 + 2017-01-01: 248 + 2018-01-01: 245 + 2019-01-01: 250 + 2020-01-01: 233 + 2021-01-01: 221 2022-01-01: 220 2023-01-01: 261 2024-01-01: 207 2025-01-01: 210 18: + 2015-01-01: 243 + 2016-01-01: 263 + 2017-01-01: 259 + 2018-01-01: 254 + 2019-01-01: 261 + 2020-01-01: 242 + 2021-01-01: 230 2022-01-01: 228 2023-01-01: 270 2024-01-01: 214 2025-01-01: 217 19: + 2015-01-01: 311 + 2016-01-01: 336 + 2017-01-01: 321 + 2018-01-01: 306 + 2019-01-01: 328 + 2020-01-01: 296 + 2021-01-01: 283 2022-01-01: 274 2023-01-01: 323 2024-01-01: 244 2025-01-01: 248 2: 1: + 2015-01-01: 52 + 2016-01-01: 54 + 2017-01-01: 67 + 2018-01-01: 79 + 2019-01-01: 63 + 2020-01-01: 68 + 2021-01-01: 61 2022-01-01: 74 2023-01-01: 94 2024-01-01: 81 2025-01-01: 82 2: + 2015-01-01: 80 + 2016-01-01: 83 + 2017-01-01: 98 + 2018-01-01: 111 + 2019-01-01: 93 + 2020-01-01: 97 + 2021-01-01: 89 2022-01-01: 103 2023-01-01: 128 2024-01-01: 110 2025-01-01: 112 3: + 2015-01-01: 95 + 2016-01-01: 99 + 2017-01-01: 114 + 2018-01-01: 127 + 2019-01-01: 109 + 2020-01-01: 112 + 2021-01-01: 103 2022-01-01: 117 2023-01-01: 145 2024-01-01: 123 2025-01-01: 125 4: + 2015-01-01: 108 + 2016-01-01: 113 + 2017-01-01: 128 + 2018-01-01: 140 + 2019-01-01: 122 + 2020-01-01: 124 + 2021-01-01: 115 2022-01-01: 130 2023-01-01: 158 2024-01-01: 134 2025-01-01: 136 5: + 2015-01-01: 119 + 2016-01-01: 125 + 2017-01-01: 140 + 2018-01-01: 152 + 2019-01-01: 134 + 2020-01-01: 135 + 2021-01-01: 126 2022-01-01: 140 2023-01-01: 171 2024-01-01: 144 2025-01-01: 146 6: + 2015-01-01: 130 + 2016-01-01: 136 + 2017-01-01: 151 + 2018-01-01: 162 + 2019-01-01: 145 + 2020-01-01: 145 + 2021-01-01: 136 2022-01-01: 150 2023-01-01: 181 2024-01-01: 152 2025-01-01: 154 7: + 2015-01-01: 140 + 2016-01-01: 147 + 2017-01-01: 161 + 2018-01-01: 171 + 2019-01-01: 155 + 2020-01-01: 154 + 2021-01-01: 145 2022-01-01: 158 2023-01-01: 191 2024-01-01: 160 2025-01-01: 162 8: + 2015-01-01: 149 + 2016-01-01: 156 + 2017-01-01: 170 + 2018-01-01: 180 + 2019-01-01: 164 + 2020-01-01: 162 + 2021-01-01: 153 2022-01-01: 166 2023-01-01: 200 2024-01-01: 167 2025-01-01: 170 9: + 2015-01-01: 158 + 2016-01-01: 165 + 2017-01-01: 179 + 2018-01-01: 188 + 2019-01-01: 173 + 2020-01-01: 170 + 2021-01-01: 161 2022-01-01: 174 2023-01-01: 209 2024-01-01: 174 2025-01-01: 177 10: + 2015-01-01: 169 + 2016-01-01: 178 + 2017-01-01: 190 + 2018-01-01: 198 + 2019-01-01: 184 + 2020-01-01: 180 + 2021-01-01: 171 2022-01-01: 183 2023-01-01: 220 2024-01-01: 183 2025-01-01: 186 11: + 2015-01-01: 185 + 2016-01-01: 194 + 2017-01-01: 205 + 2018-01-01: 212 + 2019-01-01: 199 + 2020-01-01: 194 + 2021-01-01: 184 2022-01-01: 196 2023-01-01: 234 2024-01-01: 193 2025-01-01: 196 12: + 2015-01-01: 199 + 2016-01-01: 208 + 2017-01-01: 219 + 2018-01-01: 224 + 2019-01-01: 213 + 2020-01-01: 206 + 2021-01-01: 196 2022-01-01: 207 2023-01-01: 247 2024-01-01: 203 2025-01-01: 206 13: + 2015-01-01: 212 + 2016-01-01: 222 + 2017-01-01: 232 + 2018-01-01: 235 + 2019-01-01: 226 + 2020-01-01: 217 + 2021-01-01: 208 2022-01-01: 217 2023-01-01: 258 2024-01-01: 212 2025-01-01: 215 14: + 2015-01-01: 224 + 2016-01-01: 235 + 2017-01-01: 244 + 2018-01-01: 246 + 2019-01-01: 238 + 2020-01-01: 228 + 2021-01-01: 218 2022-01-01: 227 2023-01-01: 269 2024-01-01: 220 2025-01-01: 223 15: + 2015-01-01: 238 + 2016-01-01: 249 + 2017-01-01: 256 + 2018-01-01: 257 + 2019-01-01: 251 + 2020-01-01: 238 + 2021-01-01: 229 2022-01-01: 237 2023-01-01: 281 2024-01-01: 229 2025-01-01: 233 16: + 2015-01-01: 252 + 2016-01-01: 264 + 2017-01-01: 270 + 2018-01-01: 268 + 2019-01-01: 265 + 2020-01-01: 250 + 2021-01-01: 241 2022-01-01: 248 2023-01-01: 293 2024-01-01: 238 2025-01-01: 242 17: + 2015-01-01: 265 + 2016-01-01: 278 + 2017-01-01: 282 + 2018-01-01: 279 + 2019-01-01: 277 + 2020-01-01: 261 + 2021-01-01: 252 2022-01-01: 257 2023-01-01: 304 2024-01-01: 246 2025-01-01: 250 18: + 2015-01-01: 278 + 2016-01-01: 291 + 2017-01-01: 294 + 2018-01-01: 289 + 2019-01-01: 290 + 2020-01-01: 271 + 2021-01-01: 262 2022-01-01: 267 2023-01-01: 315 2024-01-01: 254 2025-01-01: 258 19: + 2015-01-01: 354 + 2016-01-01: 371 + 2017-01-01: 364 + 2018-01-01: 348 + 2019-01-01: 362 + 2020-01-01: 331 + 2021-01-01: 323 2022-01-01: 321 2023-01-01: 376 2024-01-01: 290 2025-01-01: 295 3: 1: + 2015-01-01: 56 + 2016-01-01: 58 + 2017-01-01: 72 + 2018-01-01: 86 + 2019-01-01: 68 + 2020-01-01: 73 + 2021-01-01: 65 2022-01-01: 81 2023-01-01: 104 2024-01-01: 91 2025-01-01: 92 2: + 2015-01-01: 87 + 2016-01-01: 89 + 2017-01-01: 106 + 2018-01-01: 120 + 2019-01-01: 101 + 2020-01-01: 104 + 2021-01-01: 96 2022-01-01: 113 2023-01-01: 141 2024-01-01: 122 2025-01-01: 124 3: + 2015-01-01: 103 + 2016-01-01: 106 + 2017-01-01: 123 + 2018-01-01: 137 + 2019-01-01: 117 + 2020-01-01: 120 + 2021-01-01: 111 2022-01-01: 129 2023-01-01: 159 2024-01-01: 137 2025-01-01: 139 4: + 2015-01-01: 117 + 2016-01-01: 121 + 2017-01-01: 138 + 2018-01-01: 151 + 2019-01-01: 132 + 2020-01-01: 133 + 2021-01-01: 125 2022-01-01: 142 2023-01-01: 175 2024-01-01: 149 2025-01-01: 151 5: + 2015-01-01: 130 + 2016-01-01: 134 + 2017-01-01: 151 + 2018-01-01: 164 + 2019-01-01: 144 + 2020-01-01: 145 + 2021-01-01: 136 2022-01-01: 154 2023-01-01: 188 2024-01-01: 160 2025-01-01: 162 6: + 2015-01-01: 142 + 2016-01-01: 146 + 2017-01-01: 163 + 2018-01-01: 175 + 2019-01-01: 156 + 2020-01-01: 156 + 2021-01-01: 147 2022-01-01: 164 2023-01-01: 200 2024-01-01: 170 2025-01-01: 173 7: + 2015-01-01: 152 + 2016-01-01: 157 + 2017-01-01: 174 + 2018-01-01: 185 + 2019-01-01: 167 + 2020-01-01: 165 + 2021-01-01: 157 2022-01-01: 174 2023-01-01: 210 2024-01-01: 178 2025-01-01: 181 8: + 2015-01-01: 162 + 2016-01-01: 167 + 2017-01-01: 184 + 2018-01-01: 194 + 2019-01-01: 176 + 2020-01-01: 174 + 2021-01-01: 165 2022-01-01: 182 2023-01-01: 220 2024-01-01: 186 2025-01-01: 189 9: + 2015-01-01: 172 + 2016-01-01: 177 + 2017-01-01: 193 + 2018-01-01: 203 + 2019-01-01: 186 + 2020-01-01: 183 + 2021-01-01: 174 2022-01-01: 190 2023-01-01: 229 2024-01-01: 193 2025-01-01: 196 10: + 2015-01-01: 184 + 2016-01-01: 190 + 2017-01-01: 206 + 2018-01-01: 214 + 2019-01-01: 198 + 2020-01-01: 194 + 2021-01-01: 185 2022-01-01: 201 2023-01-01: 241 2024-01-01: 203 2025-01-01: 206 11: + 2015-01-01: 201 + 2016-01-01: 206 + 2017-01-01: 222 + 2018-01-01: 229 + 2019-01-01: 214 + 2020-01-01: 208 + 2021-01-01: 199 2022-01-01: 215 2023-01-01: 257 2024-01-01: 215 2025-01-01: 218 12: + 2015-01-01: 216 + 2016-01-01: 222 + 2017-01-01: 237 + 2018-01-01: 242 + 2019-01-01: 228 + 2020-01-01: 221 + 2021-01-01: 212 2022-01-01: 227 2023-01-01: 271 2024-01-01: 226 2025-01-01: 230 13: + 2015-01-01: 230 + 2016-01-01: 237 + 2017-01-01: 250 + 2018-01-01: 254 + 2019-01-01: 242 + 2020-01-01: 233 + 2021-01-01: 225 2022-01-01: 238 2023-01-01: 284 2024-01-01: 236 2025-01-01: 240 14: + 2015-01-01: 244 + 2016-01-01: 251 + 2017-01-01: 263 + 2018-01-01: 266 + 2019-01-01: 255 + 2020-01-01: 244 + 2021-01-01: 236 2022-01-01: 249 2023-01-01: 296 2024-01-01: 245 2025-01-01: 249 15: + 2015-01-01: 258 + 2016-01-01: 265 + 2017-01-01: 277 + 2018-01-01: 277 + 2019-01-01: 268 + 2020-01-01: 255 + 2021-01-01: 248 2022-01-01: 260 2023-01-01: 308 2024-01-01: 254 2025-01-01: 258 16: + 2015-01-01: 273 + 2016-01-01: 281 + 2017-01-01: 291 + 2018-01-01: 290 + 2019-01-01: 283 + 2020-01-01: 268 + 2021-01-01: 260 2022-01-01: 272 2023-01-01: 321 2024-01-01: 264 2025-01-01: 268 17: + 2015-01-01: 288 + 2016-01-01: 296 + 2017-01-01: 304 + 2018-01-01: 301 + 2019-01-01: 296 + 2020-01-01: 279 + 2021-01-01: 272 2022-01-01: 282 2023-01-01: 333 2024-01-01: 274 2025-01-01: 278 18: + 2015-01-01: 301 + 2016-01-01: 310 + 2017-01-01: 317 + 2018-01-01: 312 + 2019-01-01: 309 + 2020-01-01: 290 + 2021-01-01: 284 2022-01-01: 293 2023-01-01: 345 2024-01-01: 282 2025-01-01: 286 19: + 2015-01-01: 384 + 2016-01-01: 394 + 2017-01-01: 392 + 2018-01-01: 376 + 2019-01-01: 386 + 2020-01-01: 354 + 2021-01-01: 350 2022-01-01: 352 2023-01-01: 412 2024-01-01: 322 2025-01-01: 327 4: 1: + 2015-01-01: 60 + 2016-01-01: 61 + 2017-01-01: 76 + 2018-01-01: 91 + 2019-01-01: 72 + 2020-01-01: 77 + 2021-01-01: 69 2022-01-01: 86 2023-01-01: 112 2024-01-01: 98 2025-01-01: 100 2: + 2015-01-01: 93 + 2016-01-01: 94 + 2017-01-01: 112 + 2018-01-01: 127 + 2019-01-01: 106 + 2020-01-01: 110 + 2021-01-01: 101 2022-01-01: 121 2023-01-01: 151 2024-01-01: 132 2025-01-01: 134 3: + 2015-01-01: 110 + 2016-01-01: 111 + 2017-01-01: 130 + 2018-01-01: 145 + 2019-01-01: 124 + 2020-01-01: 126 + 2021-01-01: 118 2022-01-01: 138 2023-01-01: 171 2024-01-01: 148 2025-01-01: 150 4: + 2015-01-01: 125 + 2016-01-01: 127 + 2017-01-01: 146 + 2018-01-01: 160 + 2019-01-01: 139 + 2020-01-01: 140 + 2021-01-01: 132 2022-01-01: 152 2023-01-01: 187 2024-01-01: 161 2025-01-01: 164 5: + 2015-01-01: 139 + 2016-01-01: 140 + 2017-01-01: 160 + 2018-01-01: 173 + 2019-01-01: 152 + 2020-01-01: 153 + 2021-01-01: 144 2022-01-01: 165 2023-01-01: 201 2024-01-01: 173 2025-01-01: 176 6: + 2015-01-01: 151 + 2016-01-01: 153 + 2017-01-01: 172 + 2018-01-01: 185 + 2019-01-01: 164 + 2020-01-01: 164 + 2021-01-01: 155 2022-01-01: 176 2023-01-01: 214 2024-01-01: 183 2025-01-01: 186 7: + 2015-01-01: 162 + 2016-01-01: 164 + 2017-01-01: 184 + 2018-01-01: 196 + 2019-01-01: 175 + 2020-01-01: 174 + 2021-01-01: 165 2022-01-01: 186 2023-01-01: 225 2024-01-01: 192 2025-01-01: 195 8: + 2015-01-01: 173 + 2016-01-01: 175 + 2017-01-01: 194 + 2018-01-01: 206 + 2019-01-01: 186 + 2020-01-01: 183 + 2021-01-01: 175 2022-01-01: 195 2023-01-01: 236 2024-01-01: 201 2025-01-01: 204 9: + 2015-01-01: 183 + 2016-01-01: 185 + 2017-01-01: 204 + 2018-01-01: 215 + 2019-01-01: 195 + 2020-01-01: 192 + 2021-01-01: 184 2022-01-01: 203 2023-01-01: 245 2024-01-01: 209 2025-01-01: 212 10: + 2015-01-01: 196 + 2016-01-01: 199 + 2017-01-01: 217 + 2018-01-01: 227 + 2019-01-01: 208 + 2020-01-01: 203 + 2021-01-01: 195 2022-01-01: 215 2023-01-01: 258 2024-01-01: 219 2025-01-01: 222 11: + 2015-01-01: 213 + 2016-01-01: 216 + 2017-01-01: 234 + 2018-01-01: 242 + 2019-01-01: 225 + 2020-01-01: 218 + 2021-01-01: 211 2022-01-01: 229 2023-01-01: 274 2024-01-01: 232 2025-01-01: 236 12: + 2015-01-01: 230 + 2016-01-01: 233 + 2017-01-01: 250 + 2018-01-01: 256 + 2019-01-01: 240 + 2020-01-01: 232 + 2021-01-01: 225 2022-01-01: 243 2023-01-01: 289 2024-01-01: 244 2025-01-01: 248 13: + 2015-01-01: 245 + 2016-01-01: 248 + 2017-01-01: 265 + 2018-01-01: 269 + 2019-01-01: 254 + 2020-01-01: 244 + 2021-01-01: 237 2022-01-01: 255 2023-01-01: 303 2024-01-01: 254 2025-01-01: 258 14: + 2015-01-01: 259 + 2016-01-01: 263 + 2017-01-01: 278 + 2018-01-01: 281 + 2019-01-01: 268 + 2020-01-01: 256 + 2021-01-01: 249 2022-01-01: 266 2023-01-01: 316 2024-01-01: 264 2025-01-01: 268 15: + 2015-01-01: 274 + 2016-01-01: 278 + 2017-01-01: 292 + 2018-01-01: 293 + 2019-01-01: 282 + 2020-01-01: 268 + 2021-01-01: 262 2022-01-01: 278 2023-01-01: 329 2024-01-01: 274 2025-01-01: 278 16: + 2015-01-01: 290 + 2016-01-01: 294 + 2017-01-01: 307 + 2018-01-01: 306 + 2019-01-01: 297 + 2020-01-01: 281 + 2021-01-01: 275 2022-01-01: 290 2023-01-01: 343 2024-01-01: 285 2025-01-01: 289 17: + 2015-01-01: 305 + 2016-01-01: 310 + 2017-01-01: 322 + 2018-01-01: 319 + 2019-01-01: 311 + 2020-01-01: 294 + 2021-01-01: 288 2022-01-01: 302 2023-01-01: 356 2024-01-01: 295 2025-01-01: 300 18: + 2015-01-01: 320 + 2016-01-01: 325 + 2017-01-01: 335 + 2018-01-01: 330 + 2019-01-01: 324 + 2020-01-01: 305 + 2021-01-01: 300 2022-01-01: 313 2023-01-01: 368 2024-01-01: 304 2025-01-01: 309 19: + 2015-01-01: 407 + 2016-01-01: 413 + 2017-01-01: 414 + 2018-01-01: 397 + 2019-01-01: 404 + 2020-01-01: 372 + 2021-01-01: 370 2022-01-01: 376 2023-01-01: 439 2024-01-01: 347 2025-01-01: 352 5: 1: + 2015-01-01: 63 + 2016-01-01: 63 + 2017-01-01: 80 + 2018-01-01: 95 + 2019-01-01: 76 + 2020-01-01: 80 + 2021-01-01: 72 2022-01-01: 91 2023-01-01: 118 2024-01-01: 104 2025-01-01: 106 2: + 2015-01-01: 98 + 2016-01-01: 98 + 2017-01-01: 117 + 2018-01-01: 133 + 2019-01-01: 111 + 2020-01-01: 114 + 2021-01-01: 106 2022-01-01: 127 2023-01-01: 160 2024-01-01: 140 2025-01-01: 142 3: + 2015-01-01: 116 + 2016-01-01: 116 + 2017-01-01: 136 + 2018-01-01: 152 + 2019-01-01: 129 + 2020-01-01: 131 + 2021-01-01: 123 2022-01-01: 145 2023-01-01: 180 2024-01-01: 157 2025-01-01: 159 4: + 2015-01-01: 131 + 2016-01-01: 132 + 2017-01-01: 153 + 2018-01-01: 167 + 2019-01-01: 145 + 2020-01-01: 146 + 2021-01-01: 138 2022-01-01: 160 2023-01-01: 197 2024-01-01: 171 2025-01-01: 174 5: + 2015-01-01: 146 + 2016-01-01: 146 + 2017-01-01: 167 + 2018-01-01: 181 + 2019-01-01: 159 + 2020-01-01: 159 + 2021-01-01: 151 2022-01-01: 173 2023-01-01: 212 2024-01-01: 184 2025-01-01: 187 6: + 2015-01-01: 158 + 2016-01-01: 159 + 2017-01-01: 180 + 2018-01-01: 193 + 2019-01-01: 171 + 2020-01-01: 170 + 2021-01-01: 162 2022-01-01: 185 2023-01-01: 226 2024-01-01: 194 2025-01-01: 197 7: + 2015-01-01: 170 + 2016-01-01: 171 + 2017-01-01: 192 + 2018-01-01: 204 + 2019-01-01: 183 + 2020-01-01: 181 + 2021-01-01: 173 2022-01-01: 195 2023-01-01: 237 2024-01-01: 204 2025-01-01: 207 8: + 2015-01-01: 181 + 2016-01-01: 182 + 2017-01-01: 203 + 2018-01-01: 215 + 2019-01-01: 193 + 2020-01-01: 191 + 2021-01-01: 183 2022-01-01: 205 2023-01-01: 248 2024-01-01: 213 2025-01-01: 216 9: + 2015-01-01: 192 + 2016-01-01: 192 + 2017-01-01: 213 + 2018-01-01: 224 + 2019-01-01: 203 + 2020-01-01: 200 + 2021-01-01: 192 2022-01-01: 214 2023-01-01: 259 2024-01-01: 221 2025-01-01: 224 10: + 2015-01-01: 206 + 2016-01-01: 206 + 2017-01-01: 227 + 2018-01-01: 237 + 2019-01-01: 217 + 2020-01-01: 212 + 2021-01-01: 204 2022-01-01: 226 2023-01-01: 272 2024-01-01: 232 2025-01-01: 236 11: + 2015-01-01: 224 + 2016-01-01: 225 + 2017-01-01: 245 + 2018-01-01: 253 + 2019-01-01: 234 + 2020-01-01: 227 + 2021-01-01: 220 2022-01-01: 241 2023-01-01: 289 2024-01-01: 246 2025-01-01: 250 12: + 2015-01-01: 241 + 2016-01-01: 242 + 2017-01-01: 261 + 2018-01-01: 267 + 2019-01-01: 250 + 2020-01-01: 241 + 2021-01-01: 234 2022-01-01: 255 2023-01-01: 305 2024-01-01: 259 2025-01-01: 263 13: + 2015-01-01: 257 + 2016-01-01: 258 + 2017-01-01: 276 + 2018-01-01: 281 + 2019-01-01: 265 + 2020-01-01: 254 + 2021-01-01: 248 2022-01-01: 268 2023-01-01: 319 2024-01-01: 270 2025-01-01: 274 14: + 2015-01-01: 272 + 2016-01-01: 273 + 2017-01-01: 290 + 2018-01-01: 293 + 2019-01-01: 278 + 2020-01-01: 266 + 2021-01-01: 260 2022-01-01: 280 2023-01-01: 333 2024-01-01: 280 2025-01-01: 284 15: + 2015-01-01: 287 + 2016-01-01: 289 + 2017-01-01: 305 + 2018-01-01: 306 + 2019-01-01: 293 + 2020-01-01: 279 + 2021-01-01: 274 2022-01-01: 292 2023-01-01: 346 2024-01-01: 291 2025-01-01: 296 16: + 2015-01-01: 304 + 2016-01-01: 305 + 2017-01-01: 321 + 2018-01-01: 320 + 2019-01-01: 308 + 2020-01-01: 292 + 2021-01-01: 288 2022-01-01: 305 2023-01-01: 361 2024-01-01: 303 2025-01-01: 308 17: + 2015-01-01: 320 + 2016-01-01: 321 + 2017-01-01: 336 + 2018-01-01: 333 + 2019-01-01: 323 + 2020-01-01: 305 + 2021-01-01: 301 2022-01-01: 318 2023-01-01: 375 2024-01-01: 313 2025-01-01: 318 18: + 2015-01-01: 335 + 2016-01-01: 337 + 2017-01-01: 350 + 2018-01-01: 345 + 2019-01-01: 337 + 2020-01-01: 317 + 2021-01-01: 313 2022-01-01: 329 2023-01-01: 388 2024-01-01: 323 2025-01-01: 328 19: + 2015-01-01: 426 + 2016-01-01: 428 + 2017-01-01: 432 + 2018-01-01: 415 + 2019-01-01: 419 + 2020-01-01: 387 + 2021-01-01: 386 2022-01-01: 395 2023-01-01: 462 2024-01-01: 368 2025-01-01: 374 6: 1: + 2015-01-01: 68 + 2016-01-01: 67 + 2017-01-01: 85 + 2018-01-01: 101 + 2019-01-01: 80 + 2020-01-01: 84 + 2021-01-01: 76 2022-01-01: 98 2023-01-01: 127 2024-01-01: 113 2025-01-01: 115 2: + 2015-01-01: 104 + 2016-01-01: 103 + 2017-01-01: 124 + 2018-01-01: 141 + 2019-01-01: 118 + 2020-01-01: 120 + 2021-01-01: 112 2022-01-01: 136 2023-01-01: 172 2024-01-01: 152 2025-01-01: 154 3: + 2015-01-01: 124 + 2016-01-01: 122 + 2017-01-01: 144 + 2018-01-01: 161 + 2019-01-01: 137 + 2020-01-01: 138 + 2021-01-01: 130 2022-01-01: 155 2023-01-01: 194 2024-01-01: 171 2025-01-01: 174 4: + 2015-01-01: 140 + 2016-01-01: 139 + 2017-01-01: 162 + 2018-01-01: 177 + 2019-01-01: 153 + 2020-01-01: 154 + 2021-01-01: 146 2022-01-01: 171 2023-01-01: 212 2024-01-01: 186 2025-01-01: 189 5: + 2015-01-01: 155 + 2016-01-01: 153 + 2017-01-01: 177 + 2018-01-01: 192 + 2019-01-01: 168 + 2020-01-01: 167 + 2021-01-01: 159 2022-01-01: 186 2023-01-01: 228 2024-01-01: 199 2025-01-01: 202 6: + 2015-01-01: 169 + 2016-01-01: 167 + 2017-01-01: 191 + 2018-01-01: 205 + 2019-01-01: 181 + 2020-01-01: 179 + 2021-01-01: 172 2022-01-01: 198 2023-01-01: 242 2024-01-01: 211 2025-01-01: 214 7: + 2015-01-01: 182 + 2016-01-01: 180 + 2017-01-01: 203 + 2018-01-01: 217 + 2019-01-01: 193 + 2020-01-01: 190 + 2021-01-01: 183 2022-01-01: 209 2023-01-01: 255 2024-01-01: 221 2025-01-01: 224 8: + 2015-01-01: 194 + 2016-01-01: 191 + 2017-01-01: 215 + 2018-01-01: 228 + 2019-01-01: 204 + 2020-01-01: 201 + 2021-01-01: 193 2022-01-01: 220 2023-01-01: 267 2024-01-01: 231 2025-01-01: 235 9: + 2015-01-01: 205 + 2016-01-01: 202 + 2017-01-01: 226 + 2018-01-01: 238 + 2019-01-01: 215 + 2020-01-01: 210 + 2021-01-01: 203 2022-01-01: 229 2023-01-01: 277 2024-01-01: 240 2025-01-01: 244 10: + 2015-01-01: 219 + 2016-01-01: 217 + 2017-01-01: 240 + 2018-01-01: 251 + 2019-01-01: 229 + 2020-01-01: 223 + 2021-01-01: 216 2022-01-01: 242 2023-01-01: 292 2024-01-01: 252 2025-01-01: 256 11: + 2015-01-01: 239 + 2016-01-01: 236 + 2017-01-01: 259 + 2018-01-01: 268 + 2019-01-01: 247 + 2020-01-01: 239 + 2021-01-01: 233 2022-01-01: 258 2023-01-01: 310 2024-01-01: 266 2025-01-01: 270 12: + 2015-01-01: 257 + 2016-01-01: 254 + 2017-01-01: 277 + 2018-01-01: 283 + 2019-01-01: 263 + 2020-01-01: 254 + 2021-01-01: 248 2022-01-01: 273 2023-01-01: 327 2024-01-01: 280 2025-01-01: 284 13: + 2015-01-01: 274 + 2016-01-01: 271 + 2017-01-01: 292 + 2018-01-01: 298 + 2019-01-01: 279 + 2020-01-01: 268 + 2021-01-01: 262 2022-01-01: 287 2023-01-01: 342 2024-01-01: 292 2025-01-01: 297 14: + 2015-01-01: 290 + 2016-01-01: 287 + 2017-01-01: 307 + 2018-01-01: 311 + 2019-01-01: 294 + 2020-01-01: 280 + 2021-01-01: 276 2022-01-01: 300 2023-01-01: 356 2024-01-01: 304 2025-01-01: 309 15: + 2015-01-01: 306 + 2016-01-01: 303 + 2017-01-01: 323 + 2018-01-01: 325 + 2019-01-01: 309 + 2020-01-01: 294 + 2021-01-01: 290 2022-01-01: 313 2023-01-01: 371 2024-01-01: 315 2025-01-01: 320 16: + 2015-01-01: 324 + 2016-01-01: 321 + 2017-01-01: 340 + 2018-01-01: 339 + 2019-01-01: 325 + 2020-01-01: 308 + 2021-01-01: 304 2022-01-01: 327 2023-01-01: 387 2024-01-01: 328 2025-01-01: 333 17: + 2015-01-01: 341 + 2016-01-01: 338 + 2017-01-01: 355 + 2018-01-01: 353 + 2019-01-01: 340 + 2020-01-01: 321 + 2021-01-01: 318 2022-01-01: 340 2023-01-01: 401 2024-01-01: 339 2025-01-01: 344 18: + 2015-01-01: 357 + 2016-01-01: 354 + 2017-01-01: 370 + 2018-01-01: 365 + 2019-01-01: 355 + 2020-01-01: 333 + 2021-01-01: 331 2022-01-01: 352 2023-01-01: 415 2024-01-01: 350 2025-01-01: 355 19: + 2015-01-01: 454 + 2016-01-01: 449 + 2017-01-01: 457 + 2018-01-01: 439 + 2019-01-01: 441 + 2020-01-01: 407 + 2021-01-01: 409 2022-01-01: 423 2023-01-01: 494 2024-01-01: 399 @@ -1193,576 +2812,1374 @@ B: C: 1: 1: + 2015-01-01: 55 + 2016-01-01: 60 + 2017-01-01: 69 + 2018-01-01: 74 + 2019-01-01: 68 + 2020-01-01: 74 + 2021-01-01: 65 2022-01-01: 79 2023-01-01: 97 2024-01-01: 87 2025-01-01: 88 2: + 2015-01-01: 86 + 2016-01-01: 92 + 2017-01-01: 101 + 2018-01-01: 106 + 2019-01-01: 100 + 2020-01-01: 105 + 2021-01-01: 94 2022-01-01: 110 2023-01-01: 131 2024-01-01: 117 2025-01-01: 119 3: + 2015-01-01: 102 + 2016-01-01: 110 + 2017-01-01: 118 + 2018-01-01: 121 + 2019-01-01: 116 + 2020-01-01: 121 + 2021-01-01: 109 2022-01-01: 125 2023-01-01: 148 2024-01-01: 131 2025-01-01: 133 4: + 2015-01-01: 116 + 2016-01-01: 124 + 2017-01-01: 132 + 2018-01-01: 135 + 2019-01-01: 130 + 2020-01-01: 134 + 2021-01-01: 122 2022-01-01: 138 2023-01-01: 162 2024-01-01: 142 2025-01-01: 144 5: + 2015-01-01: 128 + 2016-01-01: 138 + 2017-01-01: 145 + 2018-01-01: 146 + 2019-01-01: 143 + 2020-01-01: 145 + 2021-01-01: 133 2022-01-01: 149 2023-01-01: 174 2024-01-01: 152 2025-01-01: 154 6: + 2015-01-01: 140 + 2016-01-01: 150 + 2017-01-01: 156 + 2018-01-01: 157 + 2019-01-01: 154 + 2020-01-01: 156 + 2021-01-01: 143 2022-01-01: 158 2023-01-01: 185 2024-01-01: 161 2025-01-01: 164 7: + 2015-01-01: 150 + 2016-01-01: 161 + 2017-01-01: 167 + 2018-01-01: 166 + 2019-01-01: 164 + 2020-01-01: 165 + 2021-01-01: 152 2022-01-01: 167 2023-01-01: 195 2024-01-01: 169 2025-01-01: 172 8: + 2015-01-01: 160 + 2016-01-01: 172 + 2017-01-01: 176 + 2018-01-01: 175 + 2019-01-01: 174 + 2020-01-01: 174 + 2021-01-01: 161 2022-01-01: 175 2023-01-01: 204 2024-01-01: 176 2025-01-01: 179 9: + 2015-01-01: 169 + 2016-01-01: 182 + 2017-01-01: 185 + 2018-01-01: 183 + 2019-01-01: 183 + 2020-01-01: 182 + 2021-01-01: 169 2022-01-01: 183 2023-01-01: 212 2024-01-01: 183 2025-01-01: 186 10: + 2015-01-01: 182 + 2016-01-01: 195 + 2017-01-01: 197 + 2018-01-01: 194 + 2019-01-01: 195 + 2020-01-01: 192 + 2021-01-01: 179 2022-01-01: 193 2023-01-01: 223 2024-01-01: 192 2025-01-01: 195 11: + 2015-01-01: 198 + 2016-01-01: 212 + 2017-01-01: 213 + 2018-01-01: 208 + 2019-01-01: 210 + 2020-01-01: 206 + 2021-01-01: 193 2022-01-01: 205 2023-01-01: 237 2024-01-01: 203 2025-01-01: 206 12: + 2015-01-01: 213 + 2016-01-01: 228 + 2017-01-01: 228 + 2018-01-01: 220 + 2019-01-01: 225 + 2020-01-01: 218 + 2021-01-01: 205 2022-01-01: 217 2023-01-01: 250 2024-01-01: 213 2025-01-01: 216 13: + 2015-01-01: 228 + 2016-01-01: 243 + 2017-01-01: 241 + 2018-01-01: 232 + 2019-01-01: 238 + 2020-01-01: 230 + 2021-01-01: 217 2022-01-01: 227 2023-01-01: 262 2024-01-01: 222 2025-01-01: 225 14: + 2015-01-01: 241 + 2016-01-01: 257 + 2017-01-01: 253 + 2018-01-01: 243 + 2019-01-01: 251 + 2020-01-01: 240 + 2021-01-01: 228 2022-01-01: 237 2023-01-01: 272 2024-01-01: 230 2025-01-01: 234 15: + 2015-01-01: 255 + 2016-01-01: 272 + 2017-01-01: 266 + 2018-01-01: 254 + 2019-01-01: 264 + 2020-01-01: 251 + 2021-01-01: 239 2022-01-01: 247 2023-01-01: 284 2024-01-01: 239 2025-01-01: 243 16: + 2015-01-01: 270 + 2016-01-01: 288 + 2017-01-01: 280 + 2018-01-01: 266 + 2019-01-01: 278 + 2020-01-01: 263 + 2021-01-01: 251 2022-01-01: 258 2023-01-01: 295 2024-01-01: 248 2025-01-01: 252 17: + 2015-01-01: 284 + 2016-01-01: 303 + 2017-01-01: 293 + 2018-01-01: 277 + 2019-01-01: 291 + 2020-01-01: 274 + 2021-01-01: 262 2022-01-01: 268 2023-01-01: 307 2024-01-01: 257 2025-01-01: 261 18: + 2015-01-01: 298 + 2016-01-01: 317 + 2017-01-01: 306 + 2018-01-01: 288 + 2019-01-01: 303 + 2020-01-01: 285 + 2021-01-01: 272 2022-01-01: 278 2023-01-01: 317 2024-01-01: 265 2025-01-01: 269 19: + 2015-01-01: 380 + 2016-01-01: 403 + 2017-01-01: 379 + 2018-01-01: 350 + 2019-01-01: 377 + 2020-01-01: 345 + 2021-01-01: 334 2022-01-01: 332 2023-01-01: 377 2024-01-01: 301 2025-01-01: 306 2: 1: + 2015-01-01: 64 + 2016-01-01: 68 + 2017-01-01: 79 + 2018-01-01: 85 + 2019-01-01: 78 + 2020-01-01: 85 + 2021-01-01: 75 2022-01-01: 94 2023-01-01: 115 2024-01-01: 105 2025-01-01: 107 2: + 2015-01-01: 99 + 2016-01-01: 104 + 2017-01-01: 116 + 2018-01-01: 121 + 2019-01-01: 114 + 2020-01-01: 120 + 2021-01-01: 109 2022-01-01: 130 2023-01-01: 155 2024-01-01: 140 2025-01-01: 142 3: + 2015-01-01: 118 + 2016-01-01: 123 + 2017-01-01: 135 + 2018-01-01: 139 + 2019-01-01: 132 + 2020-01-01: 138 + 2021-01-01: 126 2022-01-01: 148 2023-01-01: 175 2024-01-01: 157 2025-01-01: 159 4: + 2015-01-01: 134 + 2016-01-01: 140 + 2017-01-01: 151 + 2018-01-01: 154 + 2019-01-01: 148 + 2020-01-01: 153 + 2021-01-01: 141 2022-01-01: 163 2023-01-01: 191 2024-01-01: 171 2025-01-01: 174 5: + 2015-01-01: 148 + 2016-01-01: 155 + 2017-01-01: 165 + 2018-01-01: 167 + 2019-01-01: 162 + 2020-01-01: 166 + 2021-01-01: 154 2022-01-01: 176 2023-01-01: 205 2024-01-01: 183 2025-01-01: 186 6: + 2015-01-01: 161 + 2016-01-01: 168 + 2017-01-01: 178 + 2018-01-01: 179 + 2019-01-01: 175 + 2020-01-01: 177 + 2021-01-01: 165 2022-01-01: 188 2023-01-01: 218 2024-01-01: 193 2025-01-01: 196 7: + 2015-01-01: 173 + 2016-01-01: 181 + 2017-01-01: 190 + 2018-01-01: 190 + 2019-01-01: 186 + 2020-01-01: 188 + 2021-01-01: 176 2022-01-01: 198 2023-01-01: 229 2024-01-01: 203 2025-01-01: 206 8: + 2015-01-01: 185 + 2016-01-01: 193 + 2017-01-01: 201 + 2018-01-01: 200 + 2019-01-01: 197 + 2020-01-01: 197 + 2021-01-01: 186 2022-01-01: 208 2023-01-01: 240 2024-01-01: 211 2025-01-01: 214 9: + 2015-01-01: 195 + 2016-01-01: 204 + 2017-01-01: 212 + 2018-01-01: 209 + 2019-01-01: 207 + 2020-01-01: 206 + 2021-01-01: 195 2022-01-01: 216 2023-01-01: 249 2024-01-01: 220 2025-01-01: 223 10: + 2015-01-01: 209 + 2016-01-01: 218 + 2017-01-01: 225 + 2018-01-01: 222 + 2019-01-01: 220 + 2020-01-01: 218 + 2021-01-01: 207 2022-01-01: 228 2023-01-01: 262 2024-01-01: 230 2025-01-01: 234 11: + 2015-01-01: 228 + 2016-01-01: 238 + 2017-01-01: 243 + 2018-01-01: 238 + 2019-01-01: 238 + 2020-01-01: 234 + 2021-01-01: 223 2022-01-01: 243 2023-01-01: 278 2024-01-01: 244 2025-01-01: 248 12: + 2015-01-01: 245 + 2016-01-01: 255 + 2017-01-01: 260 + 2018-01-01: 252 + 2019-01-01: 254 + 2020-01-01: 248 + 2021-01-01: 237 2022-01-01: 257 2023-01-01: 293 2024-01-01: 256 2025-01-01: 260 13: + 2015-01-01: 261 + 2016-01-01: 272 + 2017-01-01: 275 + 2018-01-01: 265 + 2019-01-01: 269 + 2020-01-01: 261 + 2021-01-01: 250 2022-01-01: 269 2023-01-01: 307 2024-01-01: 267 2025-01-01: 271 14: + 2015-01-01: 277 + 2016-01-01: 288 + 2017-01-01: 289 + 2018-01-01: 278 + 2019-01-01: 283 + 2020-01-01: 273 + 2021-01-01: 263 2022-01-01: 281 2023-01-01: 319 2024-01-01: 277 2025-01-01: 281 15: + 2015-01-01: 293 + 2016-01-01: 304 + 2017-01-01: 304 + 2018-01-01: 291 + 2019-01-01: 297 + 2020-01-01: 285 + 2021-01-01: 276 2022-01-01: 293 2023-01-01: 332 2024-01-01: 287 2025-01-01: 291 16: + 2015-01-01: 310 + 2016-01-01: 322 + 2017-01-01: 319 + 2018-01-01: 304 + 2019-01-01: 313 + 2020-01-01: 299 + 2021-01-01: 290 2022-01-01: 305 2023-01-01: 346 2024-01-01: 298 2025-01-01: 303 17: + 2015-01-01: 326 + 2016-01-01: 338 + 2017-01-01: 334 + 2018-01-01: 317 + 2019-01-01: 327 + 2020-01-01: 311 + 2021-01-01: 302 2022-01-01: 317 2023-01-01: 359 2024-01-01: 308 2025-01-01: 313 18: + 2015-01-01: 342 + 2016-01-01: 354 + 2017-01-01: 348 + 2018-01-01: 329 + 2019-01-01: 341 + 2020-01-01: 323 + 2021-01-01: 315 2022-01-01: 328 2023-01-01: 371 2024-01-01: 318 2025-01-01: 323 19: + 2015-01-01: 434 + 2016-01-01: 449 + 2017-01-01: 431 + 2018-01-01: 400 + 2019-01-01: 423 + 2020-01-01: 391 + 2021-01-01: 386 2022-01-01: 393 2023-01-01: 441 2024-01-01: 362 2025-01-01: 368 3: 1: + 2015-01-01: 70 + 2016-01-01: 73 + 2017-01-01: 85 + 2018-01-01: 92 + 2019-01-01: 84 + 2020-01-01: 92 + 2021-01-01: 82 2022-01-01: 104 2023-01-01: 128 2024-01-01: 117 2025-01-01: 119 2: + 2015-01-01: 108 + 2016-01-01: 112 + 2017-01-01: 125 + 2018-01-01: 131 + 2019-01-01: 123 + 2020-01-01: 130 + 2021-01-01: 118 2022-01-01: 144 2023-01-01: 172 2024-01-01: 157 2025-01-01: 159 3: + 2015-01-01: 128 + 2016-01-01: 132 + 2017-01-01: 146 + 2018-01-01: 150 + 2019-01-01: 143 + 2020-01-01: 149 + 2021-01-01: 137 2022-01-01: 164 2023-01-01: 193 2024-01-01: 176 2025-01-01: 179 4: + 2015-01-01: 146 + 2016-01-01: 150 + 2017-01-01: 164 + 2018-01-01: 167 + 2019-01-01: 160 + 2020-01-01: 165 + 2021-01-01: 153 2022-01-01: 180 2023-01-01: 211 2024-01-01: 191 2025-01-01: 194 5: + 2015-01-01: 162 + 2016-01-01: 166 + 2017-01-01: 179 + 2018-01-01: 181 + 2019-01-01: 175 + 2020-01-01: 179 + 2021-01-01: 167 2022-01-01: 195 2023-01-01: 227 2024-01-01: 204 2025-01-01: 207 6: + 2015-01-01: 176 + 2016-01-01: 181 + 2017-01-01: 193 + 2018-01-01: 194 + 2019-01-01: 189 + 2020-01-01: 191 + 2021-01-01: 180 2022-01-01: 207 2023-01-01: 240 2024-01-01: 216 2025-01-01: 219 7: + 2015-01-01: 189 + 2016-01-01: 194 + 2017-01-01: 206 + 2018-01-01: 206 + 2019-01-01: 201 + 2020-01-01: 203 + 2021-01-01: 192 2022-01-01: 219 2023-01-01: 253 2024-01-01: 227 2025-01-01: 231 8: + 2015-01-01: 201 + 2016-01-01: 207 + 2017-01-01: 218 + 2018-01-01: 217 + 2019-01-01: 213 + 2020-01-01: 213 + 2021-01-01: 202 2022-01-01: 229 2023-01-01: 264 2024-01-01: 236 2025-01-01: 240 9: + 2015-01-01: 213 + 2016-01-01: 218 + 2017-01-01: 229 + 2018-01-01: 227 + 2019-01-01: 223 + 2020-01-01: 223 + 2021-01-01: 212 2022-01-01: 239 2023-01-01: 275 2024-01-01: 245 2025-01-01: 249 10: + 2015-01-01: 228 + 2016-01-01: 234 + 2017-01-01: 244 + 2018-01-01: 240 + 2019-01-01: 238 + 2020-01-01: 236 + 2021-01-01: 225 2022-01-01: 252 2023-01-01: 289 2024-01-01: 257 2025-01-01: 261 11: + 2015-01-01: 248 + 2016-01-01: 255 + 2017-01-01: 263 + 2018-01-01: 257 + 2019-01-01: 256 + 2020-01-01: 252 + 2021-01-01: 242 2022-01-01: 269 2023-01-01: 306 2024-01-01: 272 2025-01-01: 276 12: + 2015-01-01: 267 + 2016-01-01: 274 + 2017-01-01: 281 + 2018-01-01: 273 + 2019-01-01: 273 + 2020-01-01: 267 + 2021-01-01: 258 2022-01-01: 284 2023-01-01: 323 2024-01-01: 285 2025-01-01: 289 13: + 2015-01-01: 285 + 2016-01-01: 291 + 2017-01-01: 297 + 2018-01-01: 287 + 2019-01-01: 289 + 2020-01-01: 281 + 2021-01-01: 273 2022-01-01: 297 2023-01-01: 337 2024-01-01: 298 2025-01-01: 303 14: + 2015-01-01: 301 + 2016-01-01: 308 + 2017-01-01: 312 + 2018-01-01: 301 + 2019-01-01: 304 + 2020-01-01: 294 + 2021-01-01: 286 2022-01-01: 310 2023-01-01: 351 2024-01-01: 309 2025-01-01: 314 15: + 2015-01-01: 318 + 2016-01-01: 326 + 2017-01-01: 328 + 2018-01-01: 315 + 2019-01-01: 320 + 2020-01-01: 308 + 2021-01-01: 300 2022-01-01: 323 2023-01-01: 365 2024-01-01: 321 2025-01-01: 326 16: + 2015-01-01: 337 + 2016-01-01: 345 + 2017-01-01: 345 + 2018-01-01: 329 + 2019-01-01: 336 + 2020-01-01: 322 + 2021-01-01: 315 2022-01-01: 337 2023-01-01: 380 2024-01-01: 333 2025-01-01: 338 17: + 2015-01-01: 354 + 2016-01-01: 362 + 2017-01-01: 361 + 2018-01-01: 343 + 2019-01-01: 352 + 2020-01-01: 335 + 2021-01-01: 329 2022-01-01: 350 2023-01-01: 394 2024-01-01: 344 2025-01-01: 349 18: + 2015-01-01: 371 + 2016-01-01: 379 + 2017-01-01: 377 + 2018-01-01: 356 + 2019-01-01: 367 + 2020-01-01: 348 + 2021-01-01: 343 2022-01-01: 363 2023-01-01: 407 2024-01-01: 355 2025-01-01: 361 19: + 2015-01-01: 471 + 2016-01-01: 481 + 2017-01-01: 466 + 2018-01-01: 432 + 2019-01-01: 454 + 2020-01-01: 421 + 2021-01-01: 421 2022-01-01: 434 2023-01-01: 483 2024-01-01: 403 2025-01-01: 409 4: 1: + 2015-01-01: 75 + 2016-01-01: 77 + 2017-01-01: 90 + 2018-01-01: 97 + 2019-01-01: 89 + 2020-01-01: 97 + 2021-01-01: 87 2022-01-01: 112 2023-01-01: 137 2024-01-01: 127 2025-01-01: 129 2: + 2015-01-01: 116 + 2016-01-01: 118 + 2017-01-01: 133 + 2018-01-01: 139 + 2019-01-01: 130 + 2020-01-01: 137 + 2021-01-01: 126 2022-01-01: 155 2023-01-01: 184 2024-01-01: 170 2025-01-01: 173 3: + 2015-01-01: 137 + 2016-01-01: 140 + 2017-01-01: 155 + 2018-01-01: 159 + 2019-01-01: 151 + 2020-01-01: 157 + 2021-01-01: 146 2022-01-01: 176 2023-01-01: 207 2024-01-01: 190 2025-01-01: 193 4: + 2015-01-01: 155 + 2016-01-01: 158 + 2017-01-01: 173 + 2018-01-01: 177 + 2019-01-01: 169 + 2020-01-01: 174 + 2021-01-01: 163 2022-01-01: 194 2023-01-01: 226 2024-01-01: 207 2025-01-01: 210 5: + 2015-01-01: 172 + 2016-01-01: 175 + 2017-01-01: 190 + 2018-01-01: 192 + 2019-01-01: 185 + 2020-01-01: 189 + 2021-01-01: 178 2022-01-01: 209 2023-01-01: 243 2024-01-01: 221 2025-01-01: 224 6: + 2015-01-01: 187 + 2016-01-01: 190 + 2017-01-01: 205 + 2018-01-01: 205 + 2019-01-01: 199 + 2020-01-01: 202 + 2021-01-01: 191 2022-01-01: 223 2023-01-01: 258 2024-01-01: 234 2025-01-01: 238 7: + 2015-01-01: 201 + 2016-01-01: 204 + 2017-01-01: 218 + 2018-01-01: 218 + 2019-01-01: 212 + 2020-01-01: 214 + 2021-01-01: 203 2022-01-01: 235 2023-01-01: 271 2024-01-01: 245 2025-01-01: 249 8: + 2015-01-01: 214 + 2016-01-01: 218 + 2017-01-01: 231 + 2018-01-01: 229 + 2019-01-01: 225 + 2020-01-01: 225 + 2021-01-01: 215 2022-01-01: 246 2023-01-01: 283 2024-01-01: 256 2025-01-01: 260 9: + 2015-01-01: 226 + 2016-01-01: 230 + 2017-01-01: 242 + 2018-01-01: 240 + 2019-01-01: 236 + 2020-01-01: 235 + 2021-01-01: 225 2022-01-01: 257 2023-01-01: 294 2024-01-01: 266 2025-01-01: 270 10: + 2015-01-01: 243 + 2016-01-01: 246 + 2017-01-01: 258 + 2018-01-01: 254 + 2019-01-01: 251 + 2020-01-01: 249 + 2021-01-01: 239 2022-01-01: 271 2023-01-01: 309 2024-01-01: 279 2025-01-01: 283 11: + 2015-01-01: 264 + 2016-01-01: 268 + 2017-01-01: 278 + 2018-01-01: 272 + 2019-01-01: 271 + 2020-01-01: 266 + 2021-01-01: 258 2022-01-01: 288 2023-01-01: 328 2024-01-01: 294 2025-01-01: 299 12: + 2015-01-01: 284 + 2016-01-01: 288 + 2017-01-01: 297 + 2018-01-01: 289 + 2019-01-01: 289 + 2020-01-01: 282 + 2021-01-01: 274 2022-01-01: 305 2023-01-01: 345 2024-01-01: 309 2025-01-01: 314 13: + 2015-01-01: 303 + 2016-01-01: 307 + 2017-01-01: 314 + 2018-01-01: 304 + 2019-01-01: 305 + 2020-01-01: 297 + 2021-01-01: 290 2022-01-01: 319 2023-01-01: 361 2024-01-01: 322 2025-01-01: 327 14: + 2015-01-01: 320 + 2016-01-01: 324 + 2017-01-01: 331 + 2018-01-01: 318 + 2019-01-01: 321 + 2020-01-01: 311 + 2021-01-01: 304 2022-01-01: 333 2023-01-01: 376 2024-01-01: 334 2025-01-01: 339 15: + 2015-01-01: 338 + 2016-01-01: 343 + 2017-01-01: 347 + 2018-01-01: 333 + 2019-01-01: 337 + 2020-01-01: 325 + 2021-01-01: 319 2022-01-01: 347 2023-01-01: 391 2024-01-01: 347 2025-01-01: 352 16: + 2015-01-01: 358 + 2016-01-01: 362 + 2017-01-01: 365 + 2018-01-01: 349 + 2019-01-01: 355 + 2020-01-01: 340 + 2021-01-01: 335 2022-01-01: 362 2023-01-01: 407 2024-01-01: 360 2025-01-01: 366 17: + 2015-01-01: 377 + 2016-01-01: 381 + 2017-01-01: 382 + 2018-01-01: 363 + 2019-01-01: 371 + 2020-01-01: 354 + 2021-01-01: 350 2022-01-01: 376 2023-01-01: 422 2024-01-01: 373 2025-01-01: 379 18: + 2015-01-01: 394 + 2016-01-01: 399 + 2017-01-01: 398 + 2018-01-01: 377 + 2019-01-01: 387 + 2020-01-01: 367 + 2021-01-01: 364 2022-01-01: 389 2023-01-01: 436 2024-01-01: 384 2025-01-01: 390 19: + 2015-01-01: 501 + 2016-01-01: 505 + 2017-01-01: 493 + 2018-01-01: 458 + 2019-01-01: 478 + 2020-01-01: 445 + 2021-01-01: 447 2022-01-01: 465 2023-01-01: 516 2024-01-01: 437 2025-01-01: 444 5: 1: + 2015-01-01: 79 + 2016-01-01: 80 + 2017-01-01: 95 + 2018-01-01: 102 + 2019-01-01: 93 + 2020-01-01: 102 + 2021-01-01: 91 2022-01-01: 118 2023-01-01: 145 2024-01-01: 136 2025-01-01: 138 2: + 2015-01-01: 121 + 2016-01-01: 123 + 2017-01-01: 139 + 2018-01-01: 145 + 2019-01-01: 136 + 2020-01-01: 144 + 2021-01-01: 132 2022-01-01: 164 2023-01-01: 195 2024-01-01: 181 2025-01-01: 184 3: + 2015-01-01: 144 + 2016-01-01: 145 + 2017-01-01: 162 + 2018-01-01: 166 + 2019-01-01: 158 + 2020-01-01: 164 + 2021-01-01: 153 2022-01-01: 186 2023-01-01: 219 2024-01-01: 203 2025-01-01: 206 4: + 2015-01-01: 163 + 2016-01-01: 165 + 2017-01-01: 181 + 2018-01-01: 185 + 2019-01-01: 177 + 2020-01-01: 182 + 2021-01-01: 171 2022-01-01: 205 2023-01-01: 239 2024-01-01: 220 2025-01-01: 223 5: + 2015-01-01: 181 + 2016-01-01: 182 + 2017-01-01: 198 + 2018-01-01: 201 + 2019-01-01: 193 + 2020-01-01: 197 + 2021-01-01: 186 2022-01-01: 221 2023-01-01: 257 2024-01-01: 236 2025-01-01: 240 6: + 2015-01-01: 197 + 2016-01-01: 198 + 2017-01-01: 214 + 2018-01-01: 215 + 2019-01-01: 208 + 2020-01-01: 211 + 2021-01-01: 200 2022-01-01: 235 2023-01-01: 272 2024-01-01: 249 2025-01-01: 253 7: + 2015-01-01: 211 + 2016-01-01: 213 + 2017-01-01: 228 + 2018-01-01: 228 + 2019-01-01: 222 + 2020-01-01: 224 + 2021-01-01: 213 2022-01-01: 248 2023-01-01: 286 2024-01-01: 261 2025-01-01: 265 8: + 2015-01-01: 225 + 2016-01-01: 227 + 2017-01-01: 241 + 2018-01-01: 240 + 2019-01-01: 235 + 2020-01-01: 235 + 2021-01-01: 225 2022-01-01: 260 2023-01-01: 299 2024-01-01: 272 2025-01-01: 276 9: + 2015-01-01: 238 + 2016-01-01: 239 + 2017-01-01: 254 + 2018-01-01: 251 + 2019-01-01: 246 + 2020-01-01: 246 + 2021-01-01: 236 2022-01-01: 271 2023-01-01: 311 2024-01-01: 283 2025-01-01: 287 10: + 2015-01-01: 255 + 2016-01-01: 256 + 2017-01-01: 270 + 2018-01-01: 266 + 2019-01-01: 262 + 2020-01-01: 260 + 2021-01-01: 251 2022-01-01: 286 2023-01-01: 326 2024-01-01: 296 2025-01-01: 301 11: + 2015-01-01: 277 + 2016-01-01: 279 + 2017-01-01: 291 + 2018-01-01: 284 + 2019-01-01: 282 + 2020-01-01: 278 + 2021-01-01: 270 2022-01-01: 305 2023-01-01: 346 2024-01-01: 313 2025-01-01: 318 12: + 2015-01-01: 298 + 2016-01-01: 300 + 2017-01-01: 311 + 2018-01-01: 302 + 2019-01-01: 301 + 2020-01-01: 295 + 2021-01-01: 288 2022-01-01: 322 2023-01-01: 364 2024-01-01: 329 2025-01-01: 334 13: + 2015-01-01: 318 + 2016-01-01: 319 + 2017-01-01: 329 + 2018-01-01: 318 + 2019-01-01: 319 + 2020-01-01: 310 + 2021-01-01: 304 2022-01-01: 337 2023-01-01: 381 2024-01-01: 343 2025-01-01: 348 14: + 2015-01-01: 336 + 2016-01-01: 337 + 2017-01-01: 345 + 2018-01-01: 333 + 2019-01-01: 335 + 2020-01-01: 324 + 2021-01-01: 319 2022-01-01: 352 2023-01-01: 396 2024-01-01: 356 2025-01-01: 362 15: + 2015-01-01: 355 + 2016-01-01: 356 + 2017-01-01: 363 + 2018-01-01: 348 + 2019-01-01: 352 + 2020-01-01: 339 + 2021-01-01: 335 2022-01-01: 367 2023-01-01: 412 2024-01-01: 369 2025-01-01: 375 16: + 2015-01-01: 376 + 2016-01-01: 377 + 2017-01-01: 382 + 2018-01-01: 364 + 2019-01-01: 370 + 2020-01-01: 355 + 2021-01-01: 351 2022-01-01: 383 2023-01-01: 429 2024-01-01: 383 2025-01-01: 389 17: + 2015-01-01: 395 + 2016-01-01: 396 + 2017-01-01: 399 + 2018-01-01: 380 + 2019-01-01: 387 + 2020-01-01: 369 + 2021-01-01: 367 2022-01-01: 397 2023-01-01: 444 2024-01-01: 396 2025-01-01: 402 18: + 2015-01-01: 414 + 2016-01-01: 415 + 2017-01-01: 416 + 2018-01-01: 394 + 2019-01-01: 403 + 2020-01-01: 383 + 2021-01-01: 382 2022-01-01: 411 2023-01-01: 459 2024-01-01: 409 2025-01-01: 415 19: + 2015-01-01: 525 + 2016-01-01: 525 + 2017-01-01: 515 + 2018-01-01: 478 + 2019-01-01: 498 + 2020-01-01: 464 + 2021-01-01: 469 2022-01-01: 492 2023-01-01: 544 2024-01-01: 464 2025-01-01: 471 6: 1: + 2015-01-01: 85 + 2016-01-01: 85 + 2017-01-01: 100 + 2018-01-01: 108 + 2019-01-01: 99 + 2020-01-01: 108 + 2021-01-01: 97 2022-01-01: 127 2023-01-01: 156 2024-01-01: 148 2025-01-01: 150 2: + 2015-01-01: 130 + 2016-01-01: 130 + 2017-01-01: 148 + 2018-01-01: 154 + 2019-01-01: 145 + 2020-01-01: 152 + 2021-01-01: 140 2022-01-01: 176 2023-01-01: 210 2024-01-01: 197 2025-01-01: 200 3: + 2015-01-01: 154 + 2016-01-01: 154 + 2017-01-01: 172 + 2018-01-01: 176 + 2019-01-01: 168 + 2020-01-01: 174 + 2021-01-01: 163 2022-01-01: 200 2023-01-01: 235 2024-01-01: 220 2025-01-01: 223 4: + 2015-01-01: 174 + 2016-01-01: 174 + 2017-01-01: 192 + 2018-01-01: 196 + 2019-01-01: 188 + 2020-01-01: 193 + 2021-01-01: 182 2022-01-01: 220 2023-01-01: 257 2024-01-01: 239 2025-01-01: 243 5: + 2015-01-01: 193 + 2016-01-01: 193 + 2017-01-01: 211 + 2018-01-01: 213 + 2019-01-01: 205 + 2020-01-01: 209 + 2021-01-01: 198 2022-01-01: 238 2023-01-01: 276 2024-01-01: 256 2025-01-01: 260 6: + 2015-01-01: 210 + 2016-01-01: 209 + 2017-01-01: 227 + 2018-01-01: 228 + 2019-01-01: 221 + 2020-01-01: 223 + 2021-01-01: 213 2022-01-01: 253 2023-01-01: 292 2024-01-01: 271 2025-01-01: 275 7: + 2015-01-01: 225 + 2016-01-01: 225 + 2017-01-01: 242 + 2018-01-01: 242 + 2019-01-01: 235 + 2020-01-01: 237 + 2021-01-01: 227 2022-01-01: 267 2023-01-01: 307 2024-01-01: 284 2025-01-01: 288 8: + 2015-01-01: 240 + 2016-01-01: 239 + 2017-01-01: 256 + 2018-01-01: 254 + 2019-01-01: 249 + 2020-01-01: 249 + 2021-01-01: 240 2022-01-01: 280 2023-01-01: 321 2024-01-01: 296 2025-01-01: 301 9: + 2015-01-01: 254 + 2016-01-01: 253 + 2017-01-01: 269 + 2018-01-01: 266 + 2019-01-01: 261 + 2020-01-01: 260 + 2021-01-01: 251 2022-01-01: 292 2023-01-01: 333 2024-01-01: 307 2025-01-01: 312 10: + 2015-01-01: 272 + 2016-01-01: 271 + 2017-01-01: 286 + 2018-01-01: 282 + 2019-01-01: 278 + 2020-01-01: 275 + 2021-01-01: 267 2022-01-01: 308 2023-01-01: 350 2024-01-01: 322 2025-01-01: 327 11: + 2015-01-01: 296 + 2016-01-01: 294 + 2017-01-01: 309 + 2018-01-01: 302 + 2019-01-01: 299 + 2020-01-01: 294 + 2021-01-01: 287 2022-01-01: 328 2023-01-01: 371 2024-01-01: 340 2025-01-01: 345 12: + 2015-01-01: 318 + 2016-01-01: 316 + 2017-01-01: 329 + 2018-01-01: 320 + 2019-01-01: 319 + 2020-01-01: 312 + 2021-01-01: 306 2022-01-01: 346 2023-01-01: 391 2024-01-01: 357 2025-01-01: 363 13: + 2015-01-01: 339 + 2016-01-01: 336 + 2017-01-01: 348 + 2018-01-01: 337 + 2019-01-01: 337 + 2020-01-01: 328 + 2021-01-01: 323 2022-01-01: 363 2023-01-01: 408 2024-01-01: 372 2025-01-01: 378 14: + 2015-01-01: 358 + 2016-01-01: 356 + 2017-01-01: 366 + 2018-01-01: 353 + 2019-01-01: 354 + 2020-01-01: 343 + 2021-01-01: 339 2022-01-01: 378 2023-01-01: 425 2024-01-01: 387 2025-01-01: 393 15: + 2015-01-01: 379 + 2016-01-01: 376 + 2017-01-01: 385 + 2018-01-01: 369 + 2019-01-01: 372 + 2020-01-01: 358 + 2021-01-01: 356 2022-01-01: 395 2023-01-01: 442 2024-01-01: 401 2025-01-01: 407 16: + 2015-01-01: 400 + 2016-01-01: 397 + 2017-01-01: 405 + 2018-01-01: 386 + 2019-01-01: 391 + 2020-01-01: 375 + 2021-01-01: 374 2022-01-01: 412 2023-01-01: 459 2024-01-01: 416 2025-01-01: 422 17: + 2015-01-01: 421 + 2016-01-01: 418 + 2017-01-01: 423 + 2018-01-01: 403 + 2019-01-01: 409 + 2020-01-01: 390 + 2021-01-01: 390 2022-01-01: 427 2023-01-01: 476 2024-01-01: 430 2025-01-01: 437 18: + 2015-01-01: 441 + 2016-01-01: 437 + 2017-01-01: 441 + 2018-01-01: 418 + 2019-01-01: 426 + 2020-01-01: 405 + 2021-01-01: 406 2022-01-01: 442 2023-01-01: 492 2024-01-01: 444 2025-01-01: 451 19: + 2015-01-01: 559 + 2016-01-01: 553 + 2017-01-01: 545 + 2018-01-01: 507 + 2019-01-01: 526 + 2020-01-01: 490 + 2021-01-01: 499 2022-01-01: 529 2023-01-01: 582 2024-01-01: 504 @@ -1770,576 +4187,1374 @@ C: D: 1: 1: + 2015-01-01: 36 + 2016-01-01: 40 + 2017-01-01: 43 + 2018-01-01: 51 + 2019-01-01: 42 + 2020-01-01: 48 + 2021-01-01: 38 2022-01-01: 55 2023-01-01: 68 2024-01-01: 61 2025-01-01: 62 2: + 2015-01-01: 59 + 2016-01-01: 65 + 2017-01-01: 68 + 2018-01-01: 76 + 2019-01-01: 67 + 2020-01-01: 73 + 2021-01-01: 61 2022-01-01: 80 2023-01-01: 98 2024-01-01: 84 2025-01-01: 85 3: + 2015-01-01: 72 + 2016-01-01: 79 + 2017-01-01: 81 + 2018-01-01: 89 + 2019-01-01: 81 + 2020-01-01: 85 + 2021-01-01: 74 2022-01-01: 92 2023-01-01: 113 2024-01-01: 95 2025-01-01: 96 4: + 2015-01-01: 83 + 2016-01-01: 91 + 2017-01-01: 93 + 2018-01-01: 100 + 2019-01-01: 93 + 2020-01-01: 96 + 2021-01-01: 85 2022-01-01: 103 2023-01-01: 126 2024-01-01: 105 2025-01-01: 107 5: + 2015-01-01: 93 + 2016-01-01: 102 + 2017-01-01: 104 + 2018-01-01: 110 + 2019-01-01: 104 + 2020-01-01: 106 + 2021-01-01: 95 2022-01-01: 112 2023-01-01: 137 2024-01-01: 113 2025-01-01: 115 6: + 2015-01-01: 103 + 2016-01-01: 113 + 2017-01-01: 113 + 2018-01-01: 119 + 2019-01-01: 114 + 2020-01-01: 115 + 2021-01-01: 105 2022-01-01: 120 2023-01-01: 147 2024-01-01: 120 2025-01-01: 122 7: + 2015-01-01: 112 + 2016-01-01: 122 + 2017-01-01: 122 + 2018-01-01: 127 + 2019-01-01: 123 + 2020-01-01: 123 + 2021-01-01: 114 2022-01-01: 128 2023-01-01: 157 2024-01-01: 127 2025-01-01: 129 8: + 2015-01-01: 120 + 2016-01-01: 131 + 2017-01-01: 131 + 2018-01-01: 135 + 2019-01-01: 132 + 2020-01-01: 131 + 2021-01-01: 122 2022-01-01: 135 2023-01-01: 165 2024-01-01: 133 2025-01-01: 135 9: + 2015-01-01: 128 + 2016-01-01: 140 + 2017-01-01: 139 + 2018-01-01: 142 + 2019-01-01: 140 + 2020-01-01: 138 + 2021-01-01: 130 2022-01-01: 142 2023-01-01: 173 2024-01-01: 139 2025-01-01: 141 10: + 2015-01-01: 139 + 2016-01-01: 151 + 2017-01-01: 149 + 2018-01-01: 152 + 2019-01-01: 152 + 2020-01-01: 147 + 2021-01-01: 141 2022-01-01: 150 2023-01-01: 183 2024-01-01: 146 2025-01-01: 148 11: + 2015-01-01: 153 + 2016-01-01: 167 + 2017-01-01: 163 + 2018-01-01: 164 + 2019-01-01: 167 + 2020-01-01: 160 + 2021-01-01: 155 2022-01-01: 161 2023-01-01: 197 2024-01-01: 155 2025-01-01: 157 12: + 2015-01-01: 166 + 2016-01-01: 181 + 2017-01-01: 177 + 2018-01-01: 176 + 2019-01-01: 181 + 2020-01-01: 171 + 2021-01-01: 168 2022-01-01: 172 2023-01-01: 209 2024-01-01: 164 2025-01-01: 167 13: + 2015-01-01: 179 + 2016-01-01: 194 + 2017-01-01: 189 + 2018-01-01: 186 + 2019-01-01: 194 + 2020-01-01: 182 + 2021-01-01: 180 2022-01-01: 181 2023-01-01: 221 2024-01-01: 172 2025-01-01: 175 14: + 2015-01-01: 191 + 2016-01-01: 207 + 2017-01-01: 200 + 2018-01-01: 196 + 2019-01-01: 206 + 2020-01-01: 192 + 2021-01-01: 192 2022-01-01: 190 2023-01-01: 231 2024-01-01: 180 2025-01-01: 183 15: + 2015-01-01: 203 + 2016-01-01: 221 + 2017-01-01: 213 + 2018-01-01: 207 + 2019-01-01: 219 + 2020-01-01: 202 + 2021-01-01: 205 2022-01-01: 199 2023-01-01: 242 2024-01-01: 187 2025-01-01: 190 16: + 2015-01-01: 217 + 2016-01-01: 235 + 2017-01-01: 226 + 2018-01-01: 218 + 2019-01-01: 233 + 2020-01-01: 213 + 2021-01-01: 218 2022-01-01: 209 2023-01-01: 254 2024-01-01: 195 2025-01-01: 198 17: + 2015-01-01: 230 + 2016-01-01: 249 + 2017-01-01: 238 + 2018-01-01: 229 + 2019-01-01: 247 + 2020-01-01: 224 + 2021-01-01: 231 2022-01-01: 219 2023-01-01: 265 2024-01-01: 203 2025-01-01: 206 18: + 2015-01-01: 242 + 2016-01-01: 262 + 2017-01-01: 250 + 2018-01-01: 239 + 2019-01-01: 260 + 2020-01-01: 234 + 2021-01-01: 244 2022-01-01: 227 2023-01-01: 276 2024-01-01: 210 2025-01-01: 213 19: + 2015-01-01: 318 + 2016-01-01: 343 + 2017-01-01: 322 + 2018-01-01: 298 + 2019-01-01: 339 + 2020-01-01: 293 + 2021-01-01: 320 2022-01-01: 278 2023-01-01: 337 2024-01-01: 251 2025-01-01: 255 2: 1: + 2015-01-01: 38 + 2016-01-01: 42 + 2017-01-01: 45 + 2018-01-01: 53 + 2019-01-01: 45 + 2020-01-01: 51 + 2021-01-01: 39 2022-01-01: 61 2023-01-01: 74 2024-01-01: 68 2025-01-01: 69 2: + 2015-01-01: 63 + 2016-01-01: 68 + 2017-01-01: 71 + 2018-01-01: 79 + 2019-01-01: 71 + 2020-01-01: 76 + 2021-01-01: 63 2022-01-01: 89 2023-01-01: 107 2024-01-01: 93 2025-01-01: 94 3: + 2015-01-01: 77 + 2016-01-01: 83 + 2017-01-01: 86 + 2018-01-01: 93 + 2019-01-01: 85 + 2020-01-01: 90 + 2021-01-01: 76 2022-01-01: 102 2023-01-01: 123 2024-01-01: 106 2025-01-01: 108 4: + 2015-01-01: 89 + 2016-01-01: 96 + 2017-01-01: 98 + 2018-01-01: 105 + 2019-01-01: 98 + 2020-01-01: 101 + 2021-01-01: 88 2022-01-01: 114 2023-01-01: 137 2024-01-01: 117 2025-01-01: 119 5: + 2015-01-01: 100 + 2016-01-01: 108 + 2017-01-01: 109 + 2018-01-01: 115 + 2019-01-01: 109 + 2020-01-01: 112 + 2021-01-01: 99 2022-01-01: 125 2023-01-01: 149 2024-01-01: 126 2025-01-01: 128 6: + 2015-01-01: 110 + 2016-01-01: 118 + 2017-01-01: 119 + 2018-01-01: 125 + 2019-01-01: 119 + 2020-01-01: 121 + 2021-01-01: 108 2022-01-01: 134 2023-01-01: 160 2024-01-01: 134 2025-01-01: 136 7: + 2015-01-01: 120 + 2016-01-01: 128 + 2017-01-01: 129 + 2018-01-01: 134 + 2019-01-01: 129 + 2020-01-01: 130 + 2021-01-01: 117 2022-01-01: 142 2023-01-01: 170 2024-01-01: 142 2025-01-01: 144 8: + 2015-01-01: 129 + 2016-01-01: 138 + 2017-01-01: 138 + 2018-01-01: 142 + 2019-01-01: 138 + 2020-01-01: 138 + 2021-01-01: 126 2022-01-01: 150 2023-01-01: 179 2024-01-01: 148 2025-01-01: 150 9: + 2015-01-01: 137 + 2016-01-01: 147 + 2017-01-01: 146 + 2018-01-01: 149 + 2019-01-01: 147 + 2020-01-01: 145 + 2021-01-01: 134 2022-01-01: 157 2023-01-01: 188 2024-01-01: 155 2025-01-01: 157 10: + 2015-01-01: 149 + 2016-01-01: 159 + 2017-01-01: 157 + 2018-01-01: 159 + 2019-01-01: 158 + 2020-01-01: 155 + 2021-01-01: 145 2022-01-01: 167 2023-01-01: 199 2024-01-01: 163 2025-01-01: 166 11: + 2015-01-01: 164 + 2016-01-01: 175 + 2017-01-01: 172 + 2018-01-01: 172 + 2019-01-01: 174 + 2020-01-01: 168 + 2021-01-01: 160 2022-01-01: 180 2023-01-01: 214 2024-01-01: 174 2025-01-01: 177 12: + 2015-01-01: 178 + 2016-01-01: 190 + 2017-01-01: 186 + 2018-01-01: 185 + 2019-01-01: 188 + 2020-01-01: 180 + 2021-01-01: 174 2022-01-01: 191 2023-01-01: 227 2024-01-01: 183 2025-01-01: 186 13: + 2015-01-01: 191 + 2016-01-01: 204 + 2017-01-01: 199 + 2018-01-01: 196 + 2019-01-01: 201 + 2020-01-01: 191 + 2021-01-01: 186 2022-01-01: 202 2023-01-01: 240 2024-01-01: 192 2025-01-01: 195 14: + 2015-01-01: 204 + 2016-01-01: 217 + 2017-01-01: 211 + 2018-01-01: 206 + 2019-01-01: 214 + 2020-01-01: 202 + 2021-01-01: 199 2022-01-01: 212 2023-01-01: 251 2024-01-01: 200 2025-01-01: 203 15: + 2015-01-01: 218 + 2016-01-01: 232 + 2017-01-01: 224 + 2018-01-01: 217 + 2019-01-01: 228 + 2020-01-01: 213 + 2021-01-01: 212 2022-01-01: 222 2023-01-01: 263 2024-01-01: 209 2025-01-01: 212 16: + 2015-01-01: 232 + 2016-01-01: 247 + 2017-01-01: 238 + 2018-01-01: 229 + 2019-01-01: 242 + 2020-01-01: 224 + 2021-01-01: 226 2022-01-01: 233 2023-01-01: 276 2024-01-01: 218 2025-01-01: 221 17: + 2015-01-01: 246 + 2016-01-01: 261 + 2017-01-01: 251 + 2018-01-01: 240 + 2019-01-01: 256 + 2020-01-01: 235 + 2021-01-01: 239 2022-01-01: 243 2023-01-01: 288 2024-01-01: 226 2025-01-01: 230 18: + 2015-01-01: 260 + 2016-01-01: 275 + 2017-01-01: 263 + 2018-01-01: 251 + 2019-01-01: 269 + 2020-01-01: 246 + 2021-01-01: 252 2022-01-01: 253 2023-01-01: 299 2024-01-01: 234 2025-01-01: 238 19: + 2015-01-01: 341 + 2016-01-01: 360 + 2017-01-01: 339 + 2018-01-01: 313 + 2019-01-01: 350 + 2020-01-01: 308 + 2021-01-01: 330 2022-01-01: 310 2023-01-01: 366 2024-01-01: 280 2025-01-01: 284 3: 1: + 2015-01-01: 40 + 2016-01-01: 43 + 2017-01-01: 47 + 2018-01-01: 55 + 2019-01-01: 46 + 2020-01-01: 52 + 2021-01-01: 40 2022-01-01: 65 2023-01-01: 78 2024-01-01: 72 2025-01-01: 73 2: + 2015-01-01: 66 + 2016-01-01: 71 + 2017-01-01: 74 + 2018-01-01: 82 + 2019-01-01: 73 + 2020-01-01: 79 + 2021-01-01: 64 2022-01-01: 94 2023-01-01: 112 2024-01-01: 100 2025-01-01: 102 3: + 2015-01-01: 80 + 2016-01-01: 86 + 2017-01-01: 88 + 2018-01-01: 96 + 2019-01-01: 88 + 2020-01-01: 93 + 2021-01-01: 78 2022-01-01: 109 2023-01-01: 129 2024-01-01: 113 2025-01-01: 115 4: + 2015-01-01: 93 + 2016-01-01: 99 + 2017-01-01: 101 + 2018-01-01: 108 + 2019-01-01: 101 + 2020-01-01: 104 + 2021-01-01: 90 2022-01-01: 121 2023-01-01: 144 2024-01-01: 125 2025-01-01: 127 5: + 2015-01-01: 104 + 2016-01-01: 111 + 2017-01-01: 113 + 2018-01-01: 119 + 2019-01-01: 112 + 2020-01-01: 115 + 2021-01-01: 101 2022-01-01: 133 2023-01-01: 156 2024-01-01: 134 2025-01-01: 136 6: + 2015-01-01: 115 + 2016-01-01: 122 + 2017-01-01: 123 + 2018-01-01: 129 + 2019-01-01: 123 + 2020-01-01: 125 + 2021-01-01: 110 2022-01-01: 142 2023-01-01: 168 2024-01-01: 143 2025-01-01: 145 7: + 2015-01-01: 125 + 2016-01-01: 132 + 2017-01-01: 133 + 2018-01-01: 137 + 2019-01-01: 133 + 2020-01-01: 133 + 2021-01-01: 120 2022-01-01: 151 2023-01-01: 178 2024-01-01: 151 2025-01-01: 153 8: + 2015-01-01: 134 + 2016-01-01: 142 + 2017-01-01: 142 + 2018-01-01: 146 + 2019-01-01: 142 + 2020-01-01: 142 + 2021-01-01: 129 2022-01-01: 160 2023-01-01: 188 2024-01-01: 158 2025-01-01: 160 9: + 2015-01-01: 143 + 2016-01-01: 152 + 2017-01-01: 151 + 2018-01-01: 154 + 2019-01-01: 151 + 2020-01-01: 149 + 2021-01-01: 137 2022-01-01: 168 2023-01-01: 197 2024-01-01: 165 2025-01-01: 168 10: + 2015-01-01: 155 + 2016-01-01: 164 + 2017-01-01: 162 + 2018-01-01: 164 + 2019-01-01: 163 + 2020-01-01: 160 + 2021-01-01: 148 2022-01-01: 178 2023-01-01: 209 2024-01-01: 174 2025-01-01: 177 11: + 2015-01-01: 171 + 2016-01-01: 180 + 2017-01-01: 177 + 2018-01-01: 177 + 2019-01-01: 178 + 2020-01-01: 173 + 2021-01-01: 163 2022-01-01: 191 2023-01-01: 224 2024-01-01: 185 2025-01-01: 188 12: + 2015-01-01: 186 + 2016-01-01: 196 + 2017-01-01: 192 + 2018-01-01: 190 + 2019-01-01: 193 + 2020-01-01: 185 + 2021-01-01: 177 2022-01-01: 204 2023-01-01: 238 2024-01-01: 196 2025-01-01: 199 13: + 2015-01-01: 200 + 2016-01-01: 210 + 2017-01-01: 205 + 2018-01-01: 202 + 2019-01-01: 207 + 2020-01-01: 197 + 2021-01-01: 190 2022-01-01: 215 2023-01-01: 251 2024-01-01: 205 2025-01-01: 208 14: + 2015-01-01: 213 + 2016-01-01: 224 + 2017-01-01: 218 + 2018-01-01: 212 + 2019-01-01: 220 + 2020-01-01: 208 + 2021-01-01: 203 2022-01-01: 225 2023-01-01: 264 2024-01-01: 214 2025-01-01: 217 15: + 2015-01-01: 227 + 2016-01-01: 239 + 2017-01-01: 231 + 2018-01-01: 224 + 2019-01-01: 234 + 2020-01-01: 219 + 2021-01-01: 216 2022-01-01: 236 2023-01-01: 276 2024-01-01: 223 2025-01-01: 226 16: + 2015-01-01: 242 + 2016-01-01: 255 + 2017-01-01: 245 + 2018-01-01: 236 + 2019-01-01: 248 + 2020-01-01: 231 + 2021-01-01: 230 2022-01-01: 248 2023-01-01: 290 2024-01-01: 233 2025-01-01: 237 17: + 2015-01-01: 257 + 2016-01-01: 270 + 2017-01-01: 259 + 2018-01-01: 247 + 2019-01-01: 262 + 2020-01-01: 242 + 2021-01-01: 244 2022-01-01: 259 2023-01-01: 302 2024-01-01: 242 2025-01-01: 246 18: + 2015-01-01: 271 + 2016-01-01: 284 + 2017-01-01: 272 + 2018-01-01: 258 + 2019-01-01: 276 + 2020-01-01: 253 + 2021-01-01: 257 2022-01-01: 269 2023-01-01: 314 2024-01-01: 250 2025-01-01: 254 19: + 2015-01-01: 356 + 2016-01-01: 372 + 2017-01-01: 349 + 2018-01-01: 323 + 2019-01-01: 358 + 2020-01-01: 317 + 2021-01-01: 337 2022-01-01: 330 2023-01-01: 384 2024-01-01: 299 2025-01-01: 304 4: 1: + 2015-01-01: 42 + 2016-01-01: 44 + 2017-01-01: 48 + 2018-01-01: 56 + 2019-01-01: 48 + 2020-01-01: 53 + 2021-01-01: 41 2022-01-01: 68 2023-01-01: 81 2024-01-01: 76 2025-01-01: 77 2: + 2015-01-01: 68 + 2016-01-01: 72 + 2017-01-01: 75 + 2018-01-01: 83 + 2019-01-01: 75 + 2020-01-01: 80 + 2021-01-01: 65 2022-01-01: 98 2023-01-01: 116 2024-01-01: 104 2025-01-01: 106 3: + 2015-01-01: 83 + 2016-01-01: 88 + 2017-01-01: 90 + 2018-01-01: 98 + 2019-01-01: 90 + 2020-01-01: 95 + 2021-01-01: 79 2022-01-01: 114 2023-01-01: 133 2024-01-01: 119 2025-01-01: 121 4: + 2015-01-01: 96 + 2016-01-01: 101 + 2017-01-01: 103 + 2018-01-01: 110 + 2019-01-01: 103 + 2020-01-01: 107 + 2021-01-01: 91 2022-01-01: 127 2023-01-01: 148 2024-01-01: 131 2025-01-01: 133 5: + 2015-01-01: 108 + 2016-01-01: 114 + 2017-01-01: 115 + 2018-01-01: 121 + 2019-01-01: 115 + 2020-01-01: 118 + 2021-01-01: 102 2022-01-01: 139 2023-01-01: 162 2024-01-01: 141 2025-01-01: 143 6: + 2015-01-01: 119 + 2016-01-01: 125 + 2017-01-01: 126 + 2018-01-01: 131 + 2019-01-01: 126 + 2020-01-01: 127 + 2021-01-01: 112 2022-01-01: 149 2023-01-01: 174 2024-01-01: 150 2025-01-01: 152 7: + 2015-01-01: 129 + 2016-01-01: 136 + 2017-01-01: 136 + 2018-01-01: 140 + 2019-01-01: 136 + 2020-01-01: 136 + 2021-01-01: 121 2022-01-01: 158 2023-01-01: 184 2024-01-01: 158 2025-01-01: 160 8: + 2015-01-01: 139 + 2016-01-01: 146 + 2017-01-01: 145 + 2018-01-01: 149 + 2019-01-01: 145 + 2020-01-01: 145 + 2021-01-01: 130 2022-01-01: 167 2023-01-01: 194 2024-01-01: 166 2025-01-01: 169 9: + 2015-01-01: 148 + 2016-01-01: 155 + 2017-01-01: 154 + 2018-01-01: 157 + 2019-01-01: 154 + 2020-01-01: 153 + 2021-01-01: 139 2022-01-01: 175 2023-01-01: 204 2024-01-01: 173 2025-01-01: 176 10: + 2015-01-01: 160 + 2016-01-01: 168 + 2017-01-01: 166 + 2018-01-01: 167 + 2019-01-01: 166 + 2020-01-01: 163 + 2021-01-01: 150 2022-01-01: 186 2023-01-01: 216 2024-01-01: 182 2025-01-01: 185 11: + 2015-01-01: 176 + 2016-01-01: 185 + 2017-01-01: 181 + 2018-01-01: 181 + 2019-01-01: 182 + 2020-01-01: 177 + 2021-01-01: 165 2022-01-01: 200 2023-01-01: 232 2024-01-01: 194 2025-01-01: 197 12: + 2015-01-01: 192 + 2016-01-01: 201 + 2017-01-01: 196 + 2018-01-01: 194 + 2019-01-01: 197 + 2020-01-01: 189 + 2021-01-01: 179 2022-01-01: 213 2023-01-01: 247 2024-01-01: 205 2025-01-01: 208 13: + 2015-01-01: 206 + 2016-01-01: 215 + 2017-01-01: 210 + 2018-01-01: 206 + 2019-01-01: 211 + 2020-01-01: 201 + 2021-01-01: 193 2022-01-01: 225 2023-01-01: 260 2024-01-01: 215 2025-01-01: 218 14: + 2015-01-01: 220 + 2016-01-01: 230 + 2017-01-01: 223 + 2018-01-01: 217 + 2019-01-01: 224 + 2020-01-01: 212 + 2021-01-01: 205 2022-01-01: 236 2023-01-01: 273 2024-01-01: 224 2025-01-01: 227 15: + 2015-01-01: 234 + 2016-01-01: 244 + 2017-01-01: 236 + 2018-01-01: 228 + 2019-01-01: 238 + 2020-01-01: 224 + 2021-01-01: 219 2022-01-01: 247 2023-01-01: 286 2024-01-01: 234 2025-01-01: 238 16: + 2015-01-01: 250 + 2016-01-01: 261 + 2017-01-01: 251 + 2018-01-01: 241 + 2019-01-01: 253 + 2020-01-01: 236 + 2021-01-01: 233 2022-01-01: 259 2023-01-01: 300 2024-01-01: 244 2025-01-01: 248 17: + 2015-01-01: 265 + 2016-01-01: 276 + 2017-01-01: 264 + 2018-01-01: 253 + 2019-01-01: 267 + 2020-01-01: 248 + 2021-01-01: 247 2022-01-01: 271 2023-01-01: 313 2024-01-01: 253 2025-01-01: 257 18: + 2015-01-01: 279 + 2016-01-01: 291 + 2017-01-01: 278 + 2018-01-01: 264 + 2019-01-01: 281 + 2020-01-01: 259 + 2021-01-01: 260 2022-01-01: 282 2023-01-01: 325 2024-01-01: 262 2025-01-01: 266 19: + 2015-01-01: 367 + 2016-01-01: 380 + 2017-01-01: 357 + 2018-01-01: 329 + 2019-01-01: 364 + 2020-01-01: 324 + 2021-01-01: 341 2022-01-01: 345 2023-01-01: 397 2024-01-01: 313 2025-01-01: 318 5: 1: + 2015-01-01: 43 + 2016-01-01: 45 + 2017-01-01: 48 + 2018-01-01: 57 + 2019-01-01: 49 + 2020-01-01: 54 + 2021-01-01: 41 2022-01-01: 70 2023-01-01: 83 2024-01-01: 78 2025-01-01: 79 2: + 2015-01-01: 70 + 2016-01-01: 74 + 2017-01-01: 77 + 2018-01-01: 85 + 2019-01-01: 77 + 2020-01-01: 82 + 2021-01-01: 66 2022-01-01: 102 2023-01-01: 119 2024-01-01: 108 2025-01-01: 110 3: + 2015-01-01: 85 + 2016-01-01: 89 + 2017-01-01: 92 + 2018-01-01: 99 + 2019-01-01: 92 + 2020-01-01: 96 + 2021-01-01: 80 2022-01-01: 118 2023-01-01: 137 2024-01-01: 123 2025-01-01: 125 4: + 2015-01-01: 98 + 2016-01-01: 103 + 2017-01-01: 105 + 2018-01-01: 112 + 2019-01-01: 105 + 2020-01-01: 109 + 2021-01-01: 92 2022-01-01: 131 2023-01-01: 152 2024-01-01: 135 2025-01-01: 137 5: + 2015-01-01: 111 + 2016-01-01: 116 + 2017-01-01: 117 + 2018-01-01: 123 + 2019-01-01: 117 + 2020-01-01: 120 + 2021-01-01: 103 2022-01-01: 143 2023-01-01: 166 2024-01-01: 146 2025-01-01: 148 6: + 2015-01-01: 122 + 2016-01-01: 127 + 2017-01-01: 128 + 2018-01-01: 133 + 2019-01-01: 128 + 2020-01-01: 130 + 2021-01-01: 113 2022-01-01: 154 2023-01-01: 178 2024-01-01: 156 2025-01-01: 158 7: + 2015-01-01: 132 + 2016-01-01: 138 + 2017-01-01: 138 + 2018-01-01: 143 + 2019-01-01: 138 + 2020-01-01: 139 + 2021-01-01: 123 2022-01-01: 164 2023-01-01: 189 2024-01-01: 164 2025-01-01: 167 8: + 2015-01-01: 142 + 2016-01-01: 148 + 2017-01-01: 148 + 2018-01-01: 151 + 2019-01-01: 148 + 2020-01-01: 147 + 2021-01-01: 132 2022-01-01: 173 2023-01-01: 200 2024-01-01: 172 2025-01-01: 175 9: + 2015-01-01: 152 + 2016-01-01: 158 + 2017-01-01: 157 + 2018-01-01: 159 + 2019-01-01: 157 + 2020-01-01: 155 + 2021-01-01: 140 2022-01-01: 181 2023-01-01: 209 2024-01-01: 180 2025-01-01: 183 10: + 2015-01-01: 164 + 2016-01-01: 171 + 2017-01-01: 169 + 2018-01-01: 170 + 2019-01-01: 169 + 2020-01-01: 166 + 2021-01-01: 152 2022-01-01: 192 2023-01-01: 222 2024-01-01: 189 2025-01-01: 192 11: + 2015-01-01: 181 + 2016-01-01: 188 + 2017-01-01: 185 + 2018-01-01: 184 + 2019-01-01: 185 + 2020-01-01: 180 + 2021-01-01: 167 2022-01-01: 207 2023-01-01: 238 2024-01-01: 202 2025-01-01: 205 12: + 2015-01-01: 197 + 2016-01-01: 204 + 2017-01-01: 200 + 2018-01-01: 197 + 2019-01-01: 200 + 2020-01-01: 193 + 2021-01-01: 181 2022-01-01: 220 2023-01-01: 253 2024-01-01: 213 2025-01-01: 216 13: + 2015-01-01: 211 + 2016-01-01: 219 + 2017-01-01: 213 + 2018-01-01: 209 + 2019-01-01: 214 + 2020-01-01: 205 + 2021-01-01: 195 2022-01-01: 232 2023-01-01: 267 2024-01-01: 223 2025-01-01: 226 14: + 2015-01-01: 226 + 2016-01-01: 234 + 2017-01-01: 226 + 2018-01-01: 220 + 2019-01-01: 228 + 2020-01-01: 216 + 2021-01-01: 208 2022-01-01: 244 2023-01-01: 280 2024-01-01: 233 2025-01-01: 237 15: + 2015-01-01: 240 + 2016-01-01: 249 + 2017-01-01: 240 + 2018-01-01: 232 + 2019-01-01: 242 + 2020-01-01: 228 + 2021-01-01: 221 2022-01-01: 256 2023-01-01: 293 2024-01-01: 243 2025-01-01: 247 16: + 2015-01-01: 256 + 2016-01-01: 265 + 2017-01-01: 255 + 2018-01-01: 245 + 2019-01-01: 257 + 2020-01-01: 240 + 2021-01-01: 236 2022-01-01: 268 2023-01-01: 308 2024-01-01: 253 2025-01-01: 257 17: + 2015-01-01: 272 + 2016-01-01: 281 + 2017-01-01: 269 + 2018-01-01: 257 + 2019-01-01: 272 + 2020-01-01: 252 + 2021-01-01: 250 2022-01-01: 280 2023-01-01: 321 2024-01-01: 263 2025-01-01: 267 18: + 2015-01-01: 286 + 2016-01-01: 296 + 2017-01-01: 283 + 2018-01-01: 268 + 2019-01-01: 285 + 2020-01-01: 263 + 2021-01-01: 263 2022-01-01: 291 2023-01-01: 334 2024-01-01: 272 2025-01-01: 276 19: + 2015-01-01: 376 + 2016-01-01: 387 + 2017-01-01: 364 + 2018-01-01: 335 + 2019-01-01: 369 + 2020-01-01: 330 + 2021-01-01: 345 2022-01-01: 357 2023-01-01: 408 2024-01-01: 325 2025-01-01: 330 6: 1: + 2015-01-01: 44 + 2016-01-01: 46 + 2017-01-01: 50 + 2018-01-01: 58 + 2019-01-01: 50 + 2020-01-01: 55 + 2021-01-01: 42 2022-01-01: 74 2023-01-01: 86 2024-01-01: 82 2025-01-01: 83 2: + 2015-01-01: 72 + 2016-01-01: 75 + 2017-01-01: 78 + 2018-01-01: 87 + 2019-01-01: 79 + 2020-01-01: 84 + 2021-01-01: 67 2022-01-01: 107 2023-01-01: 123 2024-01-01: 114 2025-01-01: 116 3: + 2015-01-01: 88 + 2016-01-01: 92 + 2017-01-01: 94 + 2018-01-01: 101 + 2019-01-01: 94 + 2020-01-01: 98 + 2021-01-01: 81 2022-01-01: 123 2023-01-01: 142 2024-01-01: 129 2025-01-01: 131 4: + 2015-01-01: 102 + 2016-01-01: 106 + 2017-01-01: 108 + 2018-01-01: 114 + 2019-01-01: 108 + 2020-01-01: 111 + 2021-01-01: 93 2022-01-01: 137 2023-01-01: 158 2024-01-01: 142 2025-01-01: 144 5: + 2015-01-01: 114 + 2016-01-01: 119 + 2017-01-01: 120 + 2018-01-01: 126 + 2019-01-01: 120 + 2020-01-01: 122 + 2021-01-01: 105 2022-01-01: 150 2023-01-01: 172 2024-01-01: 154 2025-01-01: 156 6: + 2015-01-01: 126 + 2016-01-01: 131 + 2017-01-01: 131 + 2018-01-01: 136 + 2019-01-01: 131 + 2020-01-01: 132 + 2021-01-01: 115 2022-01-01: 161 2023-01-01: 185 2024-01-01: 164 2025-01-01: 167 7: + 2015-01-01: 137 + 2016-01-01: 142 + 2017-01-01: 141 + 2018-01-01: 146 + 2019-01-01: 142 + 2020-01-01: 142 + 2021-01-01: 125 2022-01-01: 171 2023-01-01: 196 2024-01-01: 173 2025-01-01: 176 8: + 2015-01-01: 147 + 2016-01-01: 152 + 2017-01-01: 151 + 2018-01-01: 154 + 2019-01-01: 152 + 2020-01-01: 151 + 2021-01-01: 134 2022-01-01: 181 2023-01-01: 207 2024-01-01: 181 2025-01-01: 184 9: + 2015-01-01: 157 + 2016-01-01: 162 + 2017-01-01: 160 + 2018-01-01: 163 + 2019-01-01: 161 + 2020-01-01: 159 + 2021-01-01: 142 2022-01-01: 190 2023-01-01: 217 2024-01-01: 189 2025-01-01: 192 10: + 2015-01-01: 170 + 2016-01-01: 175 + 2017-01-01: 173 + 2018-01-01: 174 + 2019-01-01: 173 + 2020-01-01: 170 + 2021-01-01: 154 2022-01-01: 201 2023-01-01: 230 2024-01-01: 199 2025-01-01: 202 11: + 2015-01-01: 187 + 2016-01-01: 193 + 2017-01-01: 189 + 2018-01-01: 188 + 2019-01-01: 190 + 2020-01-01: 184 + 2021-01-01: 169 2022-01-01: 216 2023-01-01: 247 2024-01-01: 212 2025-01-01: 215 12: + 2015-01-01: 203 + 2016-01-01: 209 + 2017-01-01: 204 + 2018-01-01: 201 + 2019-01-01: 205 + 2020-01-01: 197 + 2021-01-01: 184 2022-01-01: 230 2023-01-01: 262 2024-01-01: 224 2025-01-01: 227 13: + 2015-01-01: 219 + 2016-01-01: 225 + 2017-01-01: 218 + 2018-01-01: 213 + 2019-01-01: 219 + 2020-01-01: 209 + 2021-01-01: 197 2022-01-01: 243 2023-01-01: 276 2024-01-01: 234 2025-01-01: 238 14: + 2015-01-01: 233 + 2016-01-01: 240 + 2017-01-01: 232 + 2018-01-01: 225 + 2019-01-01: 233 + 2020-01-01: 221 + 2021-01-01: 210 2022-01-01: 255 2023-01-01: 290 2024-01-01: 245 2025-01-01: 249 15: + 2015-01-01: 249 + 2016-01-01: 255 + 2017-01-01: 246 + 2018-01-01: 237 + 2019-01-01: 247 + 2020-01-01: 233 + 2021-01-01: 224 2022-01-01: 268 2023-01-01: 304 2024-01-01: 255 2025-01-01: 259 16: + 2015-01-01: 265 + 2016-01-01: 272 + 2017-01-01: 261 + 2018-01-01: 250 + 2019-01-01: 263 + 2020-01-01: 245 + 2021-01-01: 239 2022-01-01: 281 2023-01-01: 319 2024-01-01: 266 2025-01-01: 270 17: + 2015-01-01: 281 + 2016-01-01: 288 + 2017-01-01: 275 + 2018-01-01: 262 + 2019-01-01: 277 + 2020-01-01: 257 + 2021-01-01: 253 2022-01-01: 293 2023-01-01: 332 2024-01-01: 276 2025-01-01: 280 18: + 2015-01-01: 296 + 2016-01-01: 304 + 2017-01-01: 289 + 2018-01-01: 274 + 2019-01-01: 292 + 2020-01-01: 269 + 2021-01-01: 267 2022-01-01: 305 2023-01-01: 346 2024-01-01: 286 2025-01-01: 290 19: + 2015-01-01: 389 + 2016-01-01: 397 + 2017-01-01: 372 + 2018-01-01: 342 + 2019-01-01: 377 + 2020-01-01: 337 + 2021-01-01: 349 2022-01-01: 374 2023-01-01: 422 2024-01-01: 342 diff --git a/policyengine_us/parameters/gov/irs/deductions/itemized/salt_and_real_estate/state_sales_tax_table/rate.yaml b/policyengine_us/parameters/gov/irs/deductions/itemized/salt_and_real_estate/state_sales_tax_table/rate.yaml index 3c57c348c6b..f5ac4fe6b62 100644 --- a/policyengine_us/parameters/gov/irs/deductions/itemized/salt_and_real_estate/state_sales_tax_table/rate.yaml +++ b/policyengine_us/parameters/gov/irs/deductions/itemized/salt_and_real_estate/state_sales_tax_table/rate.yaml @@ -6,6 +6,34 @@ metadata: - state_code label: Optional state sales tax table heading rate reference: + - title: 2015 Optional State Sales Tax Tables, state table headings, Instructions for Schedule A (Form 1040) + href: https://www.irs.gov/pub/irs-prior/i1040sca--2015.pdf#page=14 + - title: 2016 Optional State Sales Tax Tables, state table headings, Instructions for Schedule A (Form 1040) + href: https://www.irs.gov/pub/irs-prior/i1040sca--2016.pdf#page=14 + - title: 2017 Optional State Sales Tax Tables, state table headings, Instructions for Schedule A (Form 1040) + href: https://www.irs.gov/pub/irs-prior/i1040sca--2017.pdf#page=15 + - title: 2018 Optional State Sales Tax Tables, state table headings, Instructions for Schedule A (Form 1040) + href: https://www.irs.gov/pub/irs-prior/i1040sca--2018.pdf#page=14 + - title: 2019 Optional State Sales Tax Tables, state table headings, Instructions for Schedule A (Form 1040) + href: https://www.irs.gov/pub/irs-prior/i1040sca--2019.pdf#page=15 + - title: 2020 Optional State Sales Tax Tables, state table headings, Instructions for Schedule A (Form 1040) + href: https://www.irs.gov/pub/irs-prior/i1040sca--2020.pdf#page=14 + - title: 2021 Optional State Sales Tax Tables, state table headings, Instructions for Schedule A (Form 1040) + href: https://www.irs.gov/pub/irs-prior/i1040sca--2021.pdf#page=14 + - title: 2015 Instructions for Schedule A (Form 1040), State and Local General Sales Tax Deduction Worksheet, line 4 + href: https://www.irs.gov/pub/irs-prior/i1040sca--2015.pdf#page=5 + - title: 2016 Instructions for Schedule A (Form 1040), State and Local General Sales Tax Deduction Worksheet, line 4 + href: https://www.irs.gov/pub/irs-prior/i1040sca--2016.pdf#page=5 + - title: 2017 Instructions for Schedule A (Form 1040), State and Local General Sales Tax Deduction Worksheet, line 4 + href: https://www.irs.gov/pub/irs-prior/i1040sca--2017.pdf#page=5 + - title: 2018 Instructions for Schedule A (Form 1040), State and Local General Sales Tax Deduction Worksheet, line 4 + href: https://www.irs.gov/pub/irs-prior/i1040sca--2018.pdf#page=5 + - title: 2019 Instructions for Schedule A (Form 1040), State and Local General Sales Tax Deduction Worksheet, line 4 + href: https://www.irs.gov/pub/irs-prior/i1040sca--2019.pdf#page=5 + - title: 2020 Instructions for Schedule A (Form 1040), State and Local General Sales Tax Deduction Worksheet, line 4 + href: https://www.irs.gov/pub/irs-prior/i1040sca--2020.pdf#page=5 + - title: 2021 Instructions for Schedule A (Form 1040), State and Local General Sales Tax Deduction Worksheet, line 4 + href: https://www.irs.gov/pub/irs-prior/i1040sca--2021.pdf#page=5 - title: "2022 Instructions for Schedule A (Form 1040), State and Local General Sales Tax Deduction Worksheet line 4 and Optional State Sales Tax Table headings #page 5,13-16" href: https://www.irs.gov/pub/irs-prior/i1040sca--2022.pdf#page=5 - title: "2023 Instructions for Schedule A (Form 1040), State and Local General Sales Tax Deduction Worksheet line 4 and Optional State Sales Tax Table headings #page 5,13-16" @@ -29,240 +57,576 @@ metadata: # 2023 so the given rate is an average for the year." # Delaware, Montana, New Hampshire, Oregon, and the territories have no IRS # state table and are left out, so they default to 0. +# In 2015 and 2016 California footnote 3 instead prints "6.25%" and +# "7.50%"; line 3 counts only the combined rate above 7.5000%. +# Earlier annual averages: DC (2018 footnote 7), Louisiana (2018 footnote 8), +# and Utah (2019 footnote 7). Other non-round headings without these +# footnotes include Kansas 6.3264% (2015), Louisiana 4.7514% (2016), +# South Dakota 4.2923% (2016), and Utah 4.8130% (2020). +# The January 2018 original and February 2018 revision have the same headings. AK: # No Alaska state table: "Residents of Alaska do not have a state sales # tax, but should follow the instructions on the next page to determine - # their local sales tax amount." (Note beside the Wyoming table, 2022-2025.) + # their local sales tax amount." (Note beside the Wyoming table, 2015-2025.) + 2015-01-01: 0 + 2016-01-01: 0 + 2017-01-01: 0 + 2018-01-01: 0 + 2019-01-01: 0 + 2020-01-01: 0 + 2021-01-01: 0 2022-01-01: 0 2023-01-01: 0 2024-01-01: 0 2025-01-01: 0 AL: + 2015-01-01: 0.04 + 2016-01-01: 0.04 + 2017-01-01: 0.04 + 2018-01-01: 0.04 + 2019-01-01: 0.04 + 2020-01-01: 0.04 + 2021-01-01: 0.04 2022-01-01: 0.04 2023-01-01: 0.04 2024-01-01: 0.04 2025-01-01: 0.04 AR: + 2015-01-01: 0.065 + 2016-01-01: 0.065 + 2017-01-01: 0.065 + 2018-01-01: 0.065 + 2019-01-01: 0.065 + 2020-01-01: 0.065 + 2021-01-01: 0.065 2022-01-01: 0.065 2023-01-01: 0.065 2024-01-01: 0.065 2025-01-01: 0.065 AZ: + 2015-01-01: 0.056 + 2016-01-01: 0.056 + 2017-01-01: 0.056 + 2018-01-01: 0.056 + 2019-01-01: 0.056 + 2020-01-01: 0.056 + 2021-01-01: 0.056 2022-01-01: 0.056 2023-01-01: 0.056 2024-01-01: 0.056 2025-01-01: 0.056 CA: + 2015-01-01: 0.075 + 2016-01-01: 0.075 + 2017-01-01: 0.0725 + 2018-01-01: 0.0725 + 2019-01-01: 0.0725 + 2020-01-01: 0.0725 + 2021-01-01: 0.0725 2022-01-01: 0.0725 2023-01-01: 0.0725 2024-01-01: 0.0725 2025-01-01: 0.0725 CO: + 2015-01-01: 0.029 + 2016-01-01: 0.029 + 2017-01-01: 0.029 + 2018-01-01: 0.029 + 2019-01-01: 0.029 + 2020-01-01: 0.029 + 2021-01-01: 0.029 2022-01-01: 0.029 2023-01-01: 0.029 2024-01-01: 0.029 2025-01-01: 0.029 CT: + 2015-01-01: 0.0635 + 2016-01-01: 0.0635 + 2017-01-01: 0.0635 + 2018-01-01: 0.0635 + 2019-01-01: 0.0635 + 2020-01-01: 0.0635 + 2021-01-01: 0.0635 2022-01-01: 0.0635 2023-01-01: 0.0635 2024-01-01: 0.0635 2025-01-01: 0.0635 DC: + 2015-01-01: 0.0575 + 2016-01-01: 0.0575 + 2017-01-01: 0.0575 + 2018-01-01: 0.05813 + 2019-01-01: 0.06 + 2020-01-01: 0.06 + 2021-01-01: 0.06 2022-01-01: 0.06 2023-01-01: 0.06 2024-01-01: 0.06 2025-01-01: 0.06 FL: + 2015-01-01: 0.06 + 2016-01-01: 0.06 + 2017-01-01: 0.06 + 2018-01-01: 0.06 + 2019-01-01: 0.06 + 2020-01-01: 0.06 + 2021-01-01: 0.06 2022-01-01: 0.06 2023-01-01: 0.06 2024-01-01: 0.06 2025-01-01: 0.06 GA: + 2015-01-01: 0.04 + 2016-01-01: 0.04 + 2017-01-01: 0.04 + 2018-01-01: 0.04 + 2019-01-01: 0.04 + 2020-01-01: 0.04 + 2021-01-01: 0.04 2022-01-01: 0.04 2023-01-01: 0.04 2024-01-01: 0.04 2025-01-01: 0.04 HI: + 2015-01-01: 0.04 + 2016-01-01: 0.04 + 2017-01-01: 0.04 + 2018-01-01: 0.04 + 2019-01-01: 0.04 + 2020-01-01: 0.04 + 2021-01-01: 0.04 2022-01-01: 0.04 2023-01-01: 0.04 2024-01-01: 0.04 2025-01-01: 0.04 IA: + 2015-01-01: 0.06 + 2016-01-01: 0.06 + 2017-01-01: 0.06 + 2018-01-01: 0.06 + 2019-01-01: 0.06 + 2020-01-01: 0.06 + 2021-01-01: 0.06 2022-01-01: 0.06 2023-01-01: 0.06 2024-01-01: 0.06 2025-01-01: 0.06 ID: + 2015-01-01: 0.06 + 2016-01-01: 0.06 + 2017-01-01: 0.06 + 2018-01-01: 0.06 + 2019-01-01: 0.06 + 2020-01-01: 0.06 + 2021-01-01: 0.06 2022-01-01: 0.06 2023-01-01: 0.06 2024-01-01: 0.06 2025-01-01: 0.06 IL: + 2015-01-01: 0.0625 + 2016-01-01: 0.0625 + 2017-01-01: 0.0625 + 2018-01-01: 0.0625 + 2019-01-01: 0.0625 + 2020-01-01: 0.0625 + 2021-01-01: 0.0625 2022-01-01: 0.0625 2023-01-01: 0.0625 2024-01-01: 0.0625 2025-01-01: 0.0625 IN: + 2015-01-01: 0.07 + 2016-01-01: 0.07 + 2017-01-01: 0.07 + 2018-01-01: 0.07 + 2019-01-01: 0.07 + 2020-01-01: 0.07 + 2021-01-01: 0.07 2022-01-01: 0.07 2023-01-01: 0.07 2024-01-01: 0.07 2025-01-01: 0.07 KS: + 2015-01-01: 0.063264 + 2016-01-01: 0.065 + 2017-01-01: 0.065 + 2018-01-01: 0.065 + 2019-01-01: 0.065 + 2020-01-01: 0.065 + 2021-01-01: 0.065 2022-01-01: 0.065 2023-01-01: 0.065 2024-01-01: 0.065 2025-01-01: 0.065 KY: + 2015-01-01: 0.06 + 2016-01-01: 0.06 + 2017-01-01: 0.06 + 2018-01-01: 0.06 + 2019-01-01: 0.06 + 2020-01-01: 0.06 + 2021-01-01: 0.06 2022-01-01: 0.06 2023-01-01: 0.06 2024-01-01: 0.06 2025-01-01: 0.06 LA: + 2015-01-01: 0.04 + 2016-01-01: 0.047514 + 2017-01-01: 0.05 + 2018-01-01: 0.047227 + 2019-01-01: 0.0445 + 2020-01-01: 0.0445 + 2021-01-01: 0.0445 2022-01-01: 0.0445 2023-01-01: 0.0445 2024-01-01: 0.0445 2025-01-01: 0.05 MA: + 2015-01-01: 0.0625 + 2016-01-01: 0.0625 + 2017-01-01: 0.0625 + 2018-01-01: 0.0625 + 2019-01-01: 0.0625 + 2020-01-01: 0.0625 + 2021-01-01: 0.0625 2022-01-01: 0.0625 2023-01-01: 0.0625 2024-01-01: 0.0625 2025-01-01: 0.0625 MD: + 2015-01-01: 0.06 + 2016-01-01: 0.06 + 2017-01-01: 0.06 + 2018-01-01: 0.06 + 2019-01-01: 0.06 + 2020-01-01: 0.06 + 2021-01-01: 0.06 2022-01-01: 0.06 2023-01-01: 0.06 2024-01-01: 0.06 2025-01-01: 0.06 ME: + 2015-01-01: 0.055 + 2016-01-01: 0.055 + 2017-01-01: 0.055 + 2018-01-01: 0.055 + 2019-01-01: 0.055 + 2020-01-01: 0.055 + 2021-01-01: 0.055 2022-01-01: 0.055 2023-01-01: 0.055 2024-01-01: 0.055 2025-01-01: 0.055 MI: + 2015-01-01: 0.06 + 2016-01-01: 0.06 + 2017-01-01: 0.06 + 2018-01-01: 0.06 + 2019-01-01: 0.06 + 2020-01-01: 0.06 + 2021-01-01: 0.06 2022-01-01: 0.06 2023-01-01: 0.06 2024-01-01: 0.06 2025-01-01: 0.06 MN: + 2015-01-01: 0.06875 + 2016-01-01: 0.06875 + 2017-01-01: 0.06875 + 2018-01-01: 0.06875 + 2019-01-01: 0.06875 + 2020-01-01: 0.06875 + 2021-01-01: 0.06875 2022-01-01: 0.06875 2023-01-01: 0.0688 2024-01-01: 0.0688 2025-01-01: 0.0688 MO: + 2015-01-01: 0.04225 + 2016-01-01: 0.04225 + 2017-01-01: 0.04225 + 2018-01-01: 0.04225 + 2019-01-01: 0.04225 + 2020-01-01: 0.04225 + 2021-01-01: 0.04225 2022-01-01: 0.04225 2023-01-01: 0.0423 2024-01-01: 0.0423 2025-01-01: 0.0423 MS: + 2015-01-01: 0.07 + 2016-01-01: 0.07 + 2017-01-01: 0.07 + 2018-01-01: 0.07 + 2019-01-01: 0.07 + 2020-01-01: 0.07 + 2021-01-01: 0.07 2022-01-01: 0.07 2023-01-01: 0.07 2024-01-01: 0.07 2025-01-01: 0.07 NC: + 2015-01-01: 0.0475 + 2016-01-01: 0.0475 + 2017-01-01: 0.0475 + 2018-01-01: 0.0475 + 2019-01-01: 0.0475 + 2020-01-01: 0.0475 + 2021-01-01: 0.0475 2022-01-01: 0.0475 2023-01-01: 0.0475 2024-01-01: 0.0475 2025-01-01: 0.0475 ND: + 2015-01-01: 0.05 + 2016-01-01: 0.05 + 2017-01-01: 0.05 + 2018-01-01: 0.05 + 2019-01-01: 0.05 + 2020-01-01: 0.05 + 2021-01-01: 0.05 2022-01-01: 0.05 2023-01-01: 0.05 2024-01-01: 0.05 2025-01-01: 0.05 NE: + 2015-01-01: 0.055 + 2016-01-01: 0.055 + 2017-01-01: 0.055 + 2018-01-01: 0.055 + 2019-01-01: 0.055 + 2020-01-01: 0.055 + 2021-01-01: 0.055 2022-01-01: 0.055 2023-01-01: 0.055 2024-01-01: 0.055 2025-01-01: 0.055 NJ: + 2015-01-01: 0.07 + 2016-01-01: 0.07 + 2017-01-01: 0.06875 + 2018-01-01: 0.06625 + 2019-01-01: 0.06625 + 2020-01-01: 0.06625 + 2021-01-01: 0.06625 2022-01-01: 0.06625 2023-01-01: 0.0663 2024-01-01: 0.0663 2025-01-01: 0.0663 NM: + 2015-01-01: 0.05125 + 2016-01-01: 0.05125 + 2017-01-01: 0.05125 + 2018-01-01: 0.05125 + 2019-01-01: 0.05125 + 2020-01-01: 0.05125 + 2021-01-01: 0.05125 2022-01-01: 0.05062 2023-01-01: 0.0494 2024-01-01: 0.0488 2025-01-01: 0.0488 NV: + 2015-01-01: 0.0685 + 2016-01-01: 0.0685 + 2017-01-01: 0.0685 + 2018-01-01: 0.0685 + 2019-01-01: 0.0685 + 2020-01-01: 0.0685 + 2021-01-01: 0.0685 2022-01-01: 0.0685 2023-01-01: 0.0685 2024-01-01: 0.0685 2025-01-01: 0.0685 NY: + 2015-01-01: 0.04 + 2016-01-01: 0.04 + 2017-01-01: 0.04 + 2018-01-01: 0.04 + 2019-01-01: 0.04 + 2020-01-01: 0.04 + 2021-01-01: 0.04 2022-01-01: 0.04 2023-01-01: 0.04 2024-01-01: 0.04 2025-01-01: 0.04 OH: + 2015-01-01: 0.0575 + 2016-01-01: 0.0575 + 2017-01-01: 0.0575 + 2018-01-01: 0.0575 + 2019-01-01: 0.0575 + 2020-01-01: 0.0575 + 2021-01-01: 0.0575 2022-01-01: 0.0575 2023-01-01: 0.0575 2024-01-01: 0.0575 2025-01-01: 0.0575 OK: + 2015-01-01: 0.045 + 2016-01-01: 0.045 + 2017-01-01: 0.045 + 2018-01-01: 0.045 + 2019-01-01: 0.045 + 2020-01-01: 0.045 + 2021-01-01: 0.045 2022-01-01: 0.045 2023-01-01: 0.045 2024-01-01: 0.045 2025-01-01: 0.045 PA: + 2015-01-01: 0.06 + 2016-01-01: 0.06 + 2017-01-01: 0.06 + 2018-01-01: 0.06 + 2019-01-01: 0.06 + 2020-01-01: 0.06 + 2021-01-01: 0.06 2022-01-01: 0.06 2023-01-01: 0.06 2024-01-01: 0.06 2025-01-01: 0.06 RI: + 2015-01-01: 0.07 + 2016-01-01: 0.07 + 2017-01-01: 0.07 + 2018-01-01: 0.07 + 2019-01-01: 0.07 + 2020-01-01: 0.07 + 2021-01-01: 0.07 2022-01-01: 0.07 2023-01-01: 0.07 2024-01-01: 0.07 2025-01-01: 0.07 SC: + 2015-01-01: 0.06 + 2016-01-01: 0.06 + 2017-01-01: 0.06 + 2018-01-01: 0.06 + 2019-01-01: 0.06 + 2020-01-01: 0.06 + 2021-01-01: 0.06 2022-01-01: 0.06 2023-01-01: 0.06 2024-01-01: 0.06 2025-01-01: 0.06 SD: + 2015-01-01: 0.04 + 2016-01-01: 0.042923 + 2017-01-01: 0.045 + 2018-01-01: 0.045 + 2019-01-01: 0.045 + 2020-01-01: 0.045 + 2021-01-01: 0.045 2022-01-01: 0.045 2023-01-01: 0.0435 2024-01-01: 0.042 2025-01-01: 0.042 TN: + 2015-01-01: 0.07 + 2016-01-01: 0.07 + 2017-01-01: 0.07 + 2018-01-01: 0.07 + 2019-01-01: 0.07 + 2020-01-01: 0.07 + 2021-01-01: 0.07 2022-01-01: 0.07 2023-01-01: 0.07 2024-01-01: 0.07 2025-01-01: 0.07 TX: + 2015-01-01: 0.0625 + 2016-01-01: 0.0625 + 2017-01-01: 0.0625 + 2018-01-01: 0.0625 + 2019-01-01: 0.0625 + 2020-01-01: 0.0625 + 2021-01-01: 0.0625 2022-01-01: 0.0625 2023-01-01: 0.0625 2024-01-01: 0.0625 2025-01-01: 0.0625 UT: + 2015-01-01: 0.047 + 2016-01-01: 0.047 + 2017-01-01: 0.047 + 2018-01-01: 0.047 + 2019-01-01: 0.04813 + 2020-01-01: 0.04813 + 2021-01-01: 0.0485 2022-01-01: 0.0485 2023-01-01: 0.0485 2024-01-01: 0.0485 2025-01-01: 0.0485 VA: + 2015-01-01: 0.043 + 2016-01-01: 0.043 + 2017-01-01: 0.043 + 2018-01-01: 0.043 + 2019-01-01: 0.043 + 2020-01-01: 0.043 + 2021-01-01: 0.043 2022-01-01: 0.043 2023-01-01: 0.043 2024-01-01: 0.043 2025-01-01: 0.043 VT: + 2015-01-01: 0.06 + 2016-01-01: 0.06 + 2017-01-01: 0.06 + 2018-01-01: 0.06 + 2019-01-01: 0.06 + 2020-01-01: 0.06 + 2021-01-01: 0.06 2022-01-01: 0.06 2023-01-01: 0.06 2024-01-01: 0.06 2025-01-01: 0.06 WA: + 2015-01-01: 0.065 + 2016-01-01: 0.065 + 2017-01-01: 0.065 + 2018-01-01: 0.065 + 2019-01-01: 0.065 + 2020-01-01: 0.065 + 2021-01-01: 0.065 2022-01-01: 0.065 2023-01-01: 0.065 2024-01-01: 0.065 2025-01-01: 0.065 WI: + 2015-01-01: 0.05 + 2016-01-01: 0.05 + 2017-01-01: 0.05 + 2018-01-01: 0.05 + 2019-01-01: 0.05 + 2020-01-01: 0.05 + 2021-01-01: 0.05 2022-01-01: 0.05 2023-01-01: 0.05 2024-01-01: 0.05 2025-01-01: 0.05 WV: + 2015-01-01: 0.06 + 2016-01-01: 0.06 + 2017-01-01: 0.06 + 2018-01-01: 0.06 + 2019-01-01: 0.06 + 2020-01-01: 0.06 + 2021-01-01: 0.06 2022-01-01: 0.06 2023-01-01: 0.06 2024-01-01: 0.06 2025-01-01: 0.06 WY: + 2015-01-01: 0.04 + 2016-01-01: 0.04 + 2017-01-01: 0.04 + 2018-01-01: 0.04 + 2019-01-01: 0.04 + 2020-01-01: 0.04 + 2021-01-01: 0.04 2022-01-01: 0.04 2023-01-01: 0.04 2024-01-01: 0.04 diff --git a/policyengine_us/tests/policy/baseline/gov/irs/deductions/itemized/salt_and_real_estate/local_sales_tax_rate.yaml b/policyengine_us/tests/policy/baseline/gov/irs/deductions/itemized/salt_and_real_estate/local_sales_tax_rate.yaml index af331b7dc45..ae76ad31118 100644 --- a/policyengine_us/tests/policy/baseline/gov/irs/deductions/itemized/salt_and_real_estate/local_sales_tax_rate.yaml +++ b/policyengine_us/tests/policy/baseline/gov/irs/deductions/itemized/salt_and_real_estate/local_sales_tax_rate.yaml @@ -81,3 +81,55 @@ local_sales_tax_rate: 0.02 output: local_sales_tax_rate: 0.02 + +# 2015-2021 heading rates. + +- name: California at 7.5%, 2015, the "No" box + # 2015 line 3 instructions: "check the 'No' box if your combined state and + # local general sales tax rate is 7.5000%." The 2015 heading is 7.5%. + period: 2015 + absolute_error_margin: 0.000001 + input: + state_code: CA + combined_sales_tax_rate: 0.075 + output: + local_sales_tax_rate: 0 + +- name: California at 7.5%, 2016, the "No" box + period: 2016 + absolute_error_margin: 0.000001 + input: + state_code: CA + combined_sales_tax_rate: 0.075 + output: + local_sales_tax_rate: 0 + +- name: California with a user-supplied combined rate, 2016 + # 9.25% - 7.5% = 1.75%. + period: 2016 + absolute_error_margin: 0.000001 + input: + state_code: CA + combined_sales_tax_rate: 0.0925 + output: + local_sales_tax_rate: 0.0175 + +- name: Louisiana, 2016, the printed 4.7514% heading + # 9.45% - 4.7514% = 4.6986%. + period: 2016 + absolute_error_margin: 0.000001 + input: + state_code: LA + combined_sales_tax_rate: 0.0945 + output: + local_sales_tax_rate: 0.046986 + +- name: Louisiana, 2018, the averaged 4.7227% heading + # 9.45% - 4.7227% = 4.7273% (footnote 8: an average for the year). + period: 2018 + absolute_error_margin: 0.000001 + input: + state_code: LA + combined_sales_tax_rate: 0.0945 + output: + local_sales_tax_rate: 0.047273 diff --git a/policyengine_us/tests/policy/baseline/gov/irs/deductions/itemized/salt_and_real_estate/local_sales_tax_table.yaml b/policyengine_us/tests/policy/baseline/gov/irs/deductions/itemized/salt_and_real_estate/local_sales_tax_table.yaml index faf260e5941..4371433544f 100644 --- a/policyengine_us/tests/policy/baseline/gov/irs/deductions/itemized/salt_and_real_estate/local_sales_tax_table.yaml +++ b/policyengine_us/tests/policy/baseline/gov/irs/deductions/itemized/salt_and_real_estate/local_sales_tax_table.yaml @@ -499,6 +499,216 @@ output: local_sales_tax_table: C +- name: Geography fallbacks, 2015 + # 2015 selector, PDF p. 18: Westchester County -> B, NYC -> A, + # other NY localities -> D. Scarsdale (3665431) is not named, so its + # principal county supplies the table without an entered county FIPS. + period: 2015 + input: + people: + principal_county: {} + county_enum: {} + city_flag: {} + state_default: {} + households: + principal_county: + members: [principal_county] + state_code: NY + place_fips: "65431" + county_enum: + members: [county_enum] + state_code: NY + county: WESTCHESTER_COUNTY_NY + city_flag: + members: [city_flag] + state_code: NY + in_nyc: true + state_default: + members: [state_default] + state_code: NY + output: + local_sales_tax_table: [B, B, A, D] + +- name: Geography fallbacks, 2016 + # 2016 selector, PDF p. 18: Westchester County -> B, NYC -> A, + # other NY localities -> D. Scarsdale (3665431) is not named, so its + # principal county supplies the table without an entered county FIPS. + period: 2016 + input: + people: + principal_county: {} + county_enum: {} + city_flag: {} + state_default: {} + households: + principal_county: + members: [principal_county] + state_code: NY + place_fips: "65431" + county_enum: + members: [county_enum] + state_code: NY + county: WESTCHESTER_COUNTY_NY + city_flag: + members: [city_flag] + state_code: NY + in_nyc: true + state_default: + members: [state_default] + state_code: NY + output: + local_sales_tax_table: [B, B, A, D] + +- name: Geography fallbacks, 2017 + # 2017 selector, PDF p. 19: Westchester County -> B, NYC -> A, + # other NY localities -> D. Scarsdale (3665431) is not named, so its + # principal county supplies the table without an entered county FIPS. + period: 2017 + input: + people: + principal_county: {} + county_enum: {} + city_flag: {} + state_default: {} + households: + principal_county: + members: [principal_county] + state_code: NY + place_fips: "65431" + county_enum: + members: [county_enum] + state_code: NY + county: WESTCHESTER_COUNTY_NY + city_flag: + members: [city_flag] + state_code: NY + in_nyc: true + state_default: + members: [state_default] + state_code: NY + output: + local_sales_tax_table: [B, B, A, D] + +- name: Geography fallbacks, 2018 + # 2018 selector, PDF p. 18: Westchester County -> A, NYC -> A, + # other NY localities -> D. Scarsdale (3665431) is not named, so its + # principal county supplies the table without an entered county FIPS. + period: 2018 + input: + people: + principal_county: {} + county_enum: {} + city_flag: {} + state_default: {} + households: + principal_county: + members: [principal_county] + state_code: NY + place_fips: "65431" + county_enum: + members: [county_enum] + state_code: NY + county: WESTCHESTER_COUNTY_NY + city_flag: + members: [city_flag] + state_code: NY + in_nyc: true + state_default: + members: [state_default] + state_code: NY + output: + local_sales_tax_table: [A, A, A, D] + +- name: Geography fallbacks, 2019 + # 2019 selector, PDF p. 19: Westchester County -> B, NYC -> A, + # other NY localities -> D. Scarsdale (3665431) is not named, so its + # principal county supplies the table without an entered county FIPS. + period: 2019 + input: + people: + principal_county: {} + county_enum: {} + city_flag: {} + state_default: {} + households: + principal_county: + members: [principal_county] + state_code: NY + place_fips: "65431" + county_enum: + members: [county_enum] + state_code: NY + county: WESTCHESTER_COUNTY_NY + city_flag: + members: [city_flag] + state_code: NY + in_nyc: true + state_default: + members: [state_default] + state_code: NY + output: + local_sales_tax_table: [B, B, A, D] + +- name: Geography fallbacks, 2020 + # 2020 selector, PDF p. 18: Westchester County -> B, NYC -> A, + # other NY localities -> D. Scarsdale (3665431) is not named, so its + # principal county supplies the table without an entered county FIPS. + period: 2020 + input: + people: + principal_county: {} + county_enum: {} + city_flag: {} + state_default: {} + households: + principal_county: + members: [principal_county] + state_code: NY + place_fips: "65431" + county_enum: + members: [county_enum] + state_code: NY + county: WESTCHESTER_COUNTY_NY + city_flag: + members: [city_flag] + state_code: NY + in_nyc: true + state_default: + members: [state_default] + state_code: NY + output: + local_sales_tax_table: [B, B, A, D] + +- name: Geography fallbacks, 2021 + # 2021 selector, PDF p. 18: Westchester County -> B, NYC -> A, + # other NY localities -> D. Scarsdale (3665431) is not named, so its + # principal county supplies the table without an entered county FIPS. + period: 2021 + input: + people: + principal_county: {} + county_enum: {} + city_flag: {} + state_default: {} + households: + principal_county: + members: [principal_county] + state_code: NY + place_fips: "65431" + county_enum: + members: [county_enum] + state_code: NY + county: WESTCHESTER_COUNTY_NY + city_flag: + members: [city_flag] + state_code: NY + in_nyc: true + state_default: + members: [state_default] + state_code: NY + output: + local_sales_tax_table: [B, B, A, D] + - name: DeKalb County, Georgia, outside Atlanta, 2024 # 2024 selector: "Dekalb County (excluding Atlanta)" -> A; any other -> B. period: 2024 @@ -697,3 +907,980 @@ place_fips: "14420" output: local_sales_tax_table: NONE + +# 2015-2021 selectors. Through 2016 the other-locality rows read "Any locality", +# "Any other locality" or "... or any other locality". + +- name: Default local tables, 2015 + # 2015 selector (PDF page 18), row and table by state: + # AK: "Any locality" -> C + # AR: "Any Locality" -> B + # AZ: "... or any other locality" -> B + # CO: "... or any other locality" -> A + # GA: "Any locality" -> B + # IL: "Any locality" -> A + # LA: "Any other locality" -> B + # MO: "Any locality" -> B + # MS: no other-locality row -> NONE (only Jackson and Tupelo are named) + # NC: "Any locality" -> A + # NY: "Any other locality" -> D + # SC: "... or Any other locality" -> B + # TN: "Any locality" -> B + # UT: "Any locality" -> A + # VA: "Any locality" -> B + period: 2015 + input: + people: + person_AK: + age: 40 + person_AR: + age: 40 + person_AZ: + age: 40 + person_CO: + age: 40 + person_GA: + age: 40 + person_IL: + age: 40 + person_LA: + age: 40 + person_MO: + age: 40 + person_MS: + age: 40 + person_NC: + age: 40 + person_NY: + age: 40 + person_SC: + age: 40 + person_TN: + age: 40 + person_UT: + age: 40 + person_VA: + age: 40 + households: + household_AK: + members: [person_AK] + state_code: AK + household_AR: + members: [person_AR] + state_code: AR + household_AZ: + members: [person_AZ] + state_code: AZ + household_CO: + members: [person_CO] + state_code: CO + household_GA: + members: [person_GA] + state_code: GA + household_IL: + members: [person_IL] + state_code: IL + household_LA: + members: [person_LA] + state_code: LA + household_MO: + members: [person_MO] + state_code: MO + household_MS: + members: [person_MS] + state_code: MS + household_NC: + members: [person_NC] + state_code: NC + household_NY: + members: [person_NY] + state_code: NY + household_SC: + members: [person_SC] + state_code: SC + household_TN: + members: [person_TN] + state_code: TN + household_UT: + members: [person_UT] + state_code: UT + household_VA: + members: [person_VA] + state_code: VA + output: + local_sales_tax_table: [C, B, B, A, B, A, B, B, NONE, A, D, B, B, A, B] + +- name: Default local tables, 2016 + # 2016 selector (PDF page 18), row and table by state: + # AK: "Any locality" -> C + # AR: "Any Locality" -> B + # AZ: "... or any other locality" -> B + # CO: "... or any other locality" -> A + # GA: "Any locality" -> B + # IL: "... or any other locality" -> A + # LA: "... or any other locality" -> B + # MO: "Any locality" -> B + # MS: no other-locality row -> NONE (only Jackson and Tupelo are named) + # NC: "Any locality" -> A + # NY: "Any other locality" -> D + # SC: "... or any other locality" -> B + # TN: "Any locality" -> B + # UT: "Any locality" -> A + # VA: "Any locality" -> B + period: 2016 + input: + people: + person_AK: + age: 40 + person_AR: + age: 40 + person_AZ: + age: 40 + person_CO: + age: 40 + person_GA: + age: 40 + person_IL: + age: 40 + person_LA: + age: 40 + person_MO: + age: 40 + person_MS: + age: 40 + person_NC: + age: 40 + person_NY: + age: 40 + person_SC: + age: 40 + person_TN: + age: 40 + person_UT: + age: 40 + person_VA: + age: 40 + households: + household_AK: + members: [person_AK] + state_code: AK + household_AR: + members: [person_AR] + state_code: AR + household_AZ: + members: [person_AZ] + state_code: AZ + household_CO: + members: [person_CO] + state_code: CO + household_GA: + members: [person_GA] + state_code: GA + household_IL: + members: [person_IL] + state_code: IL + household_LA: + members: [person_LA] + state_code: LA + household_MO: + members: [person_MO] + state_code: MO + household_MS: + members: [person_MS] + state_code: MS + household_NC: + members: [person_NC] + state_code: NC + household_NY: + members: [person_NY] + state_code: NY + household_SC: + members: [person_SC] + state_code: SC + household_TN: + members: [person_TN] + state_code: TN + household_UT: + members: [person_UT] + state_code: UT + household_VA: + members: [person_VA] + state_code: VA + output: + local_sales_tax_table: [C, B, B, A, B, A, B, B, NONE, A, D, B, B, A, B] + +- name: Default local tables, 2017 + # 2017 selector (PDF page 19), row and table by state: + # AK: "Any locality that imposes a local sales tax" -> C + # AR: "Any locality that imposes a local sales tax" -> B + # AZ: "... or any other locality that imposes a local sales tax" -> B + # CO: "... or any other locality that imposes a local sales tax" -> A + # GA: "Any locality that imposes a local sales tax" -> B + # IL: "... or any other locality that imposes a local sales tax" -> A + # LA: "... or any other locality that imposes a local sales tax" -> B + # MO: "Any locality that imposes a local sales tax" -> B + # MS: no other-locality row -> NONE (only Jackson and Tupelo are named) + # NC: "Any locality that imposes a local sales tax" -> A + # NY: "Any other locality that imposes a local sales tax" -> D + # SC: "... or any other locality that imposes a local sales tax" -> B + # TN: "Any locality that imposes a local sales tax" -> B + # UT: "Any locality that imposes a local sales tax" -> A + # VA: "Any locality that imposes a local sales tax" -> B + period: 2017 + input: + people: + person_AK: + age: 40 + person_AR: + age: 40 + person_AZ: + age: 40 + person_CO: + age: 40 + person_GA: + age: 40 + person_IL: + age: 40 + person_LA: + age: 40 + person_MO: + age: 40 + person_MS: + age: 40 + person_NC: + age: 40 + person_NY: + age: 40 + person_SC: + age: 40 + person_TN: + age: 40 + person_UT: + age: 40 + person_VA: + age: 40 + households: + household_AK: + members: [person_AK] + state_code: AK + household_AR: + members: [person_AR] + state_code: AR + household_AZ: + members: [person_AZ] + state_code: AZ + household_CO: + members: [person_CO] + state_code: CO + household_GA: + members: [person_GA] + state_code: GA + household_IL: + members: [person_IL] + state_code: IL + household_LA: + members: [person_LA] + state_code: LA + household_MO: + members: [person_MO] + state_code: MO + household_MS: + members: [person_MS] + state_code: MS + household_NC: + members: [person_NC] + state_code: NC + household_NY: + members: [person_NY] + state_code: NY + household_SC: + members: [person_SC] + state_code: SC + household_TN: + members: [person_TN] + state_code: TN + household_UT: + members: [person_UT] + state_code: UT + household_VA: + members: [person_VA] + state_code: VA + output: + local_sales_tax_table: [C, B, B, A, B, A, B, B, NONE, A, D, B, B, A, B] + +- name: Default local tables, 2018 + # 2018 selector (PDF page 18), row and table by state: + # AK: "Any locality that imposes a local sales tax" -> C + # AR: "Any locality that imposes a local sales tax" -> B + # AZ: "... or any other locality that imposes a local sales tax" -> B + # CO: "... or any other locality that imposes a local sales tax" -> A + # GA: "Any locality that imposes a local sales tax" -> B + # IL: "... or any other locality that imposes a local sales tax" -> A + # LA: "... or any other locality that imposes a local sales tax" -> B + # MO: "Any locality that imposes a local sales tax" -> B + # MS: no other-locality row -> NONE (only Jackson and Tupelo are named) + # NC: "Any locality that imposes a local sales tax" -> A + # NY: "Any other locality that imposes a local sales tax" -> D + # SC: "... or any other locality that imposes a local sales tax" -> B + # TN: "Any locality that imposes a local sales tax" -> B + # UT: "Any locality that imposes a local sales tax" -> A + # VA: "Any locality that imposes a local sales tax" -> B + period: 2018 + input: + people: + person_AK: + age: 40 + person_AR: + age: 40 + person_AZ: + age: 40 + person_CO: + age: 40 + person_GA: + age: 40 + person_IL: + age: 40 + person_LA: + age: 40 + person_MO: + age: 40 + person_MS: + age: 40 + person_NC: + age: 40 + person_NY: + age: 40 + person_SC: + age: 40 + person_TN: + age: 40 + person_UT: + age: 40 + person_VA: + age: 40 + households: + household_AK: + members: [person_AK] + state_code: AK + household_AR: + members: [person_AR] + state_code: AR + household_AZ: + members: [person_AZ] + state_code: AZ + household_CO: + members: [person_CO] + state_code: CO + household_GA: + members: [person_GA] + state_code: GA + household_IL: + members: [person_IL] + state_code: IL + household_LA: + members: [person_LA] + state_code: LA + household_MO: + members: [person_MO] + state_code: MO + household_MS: + members: [person_MS] + state_code: MS + household_NC: + members: [person_NC] + state_code: NC + household_NY: + members: [person_NY] + state_code: NY + household_SC: + members: [person_SC] + state_code: SC + household_TN: + members: [person_TN] + state_code: TN + household_UT: + members: [person_UT] + state_code: UT + household_VA: + members: [person_VA] + state_code: VA + output: + local_sales_tax_table: [C, B, B, A, B, A, B, B, NONE, A, D, B, B, A, B] + +- name: Default local tables, 2019 + # 2019 selector (PDF page 19), row and table by state: + # AK: "... or any locality that imposes a local sales tax" -> C + # AR: "Any locality that imposes a local sales tax" -> C + # AZ: "... or any other locality that imposes a local sales tax" -> B + # CO: "... or any other locality that imposes a local sales tax" -> A + # GA: "Any locality that imposes a local sales tax" -> B + # IL: "... or any other locality that imposes a local sales tax" -> A + # LA: "... or any other locality that imposes a local sales tax" -> C + # MO: "Any locality that imposes a local sales tax" -> B + # MS: no other-locality row -> NONE (only Jackson and Tupelo are named) + # NC: "Any locality that imposes a local sales tax" -> A + # NY: "Any other locality that imposes a local sales tax" -> D + # SC: "... or any other locality that imposes a local sales tax" -> C + # TN: "Any locality that imposes a local sales tax" -> C + # UT: "Any locality that imposes a local sales tax" -> A + # VA: "Any locality that imposes a local sales tax" -> C + period: 2019 + input: + people: + person_AK: + age: 40 + person_AR: + age: 40 + person_AZ: + age: 40 + person_CO: + age: 40 + person_GA: + age: 40 + person_IL: + age: 40 + person_LA: + age: 40 + person_MO: + age: 40 + person_MS: + age: 40 + person_NC: + age: 40 + person_NY: + age: 40 + person_SC: + age: 40 + person_TN: + age: 40 + person_UT: + age: 40 + person_VA: + age: 40 + households: + household_AK: + members: [person_AK] + state_code: AK + household_AR: + members: [person_AR] + state_code: AR + household_AZ: + members: [person_AZ] + state_code: AZ + household_CO: + members: [person_CO] + state_code: CO + household_GA: + members: [person_GA] + state_code: GA + household_IL: + members: [person_IL] + state_code: IL + household_LA: + members: [person_LA] + state_code: LA + household_MO: + members: [person_MO] + state_code: MO + household_MS: + members: [person_MS] + state_code: MS + household_NC: + members: [person_NC] + state_code: NC + household_NY: + members: [person_NY] + state_code: NY + household_SC: + members: [person_SC] + state_code: SC + household_TN: + members: [person_TN] + state_code: TN + household_UT: + members: [person_UT] + state_code: UT + household_VA: + members: [person_VA] + state_code: VA + output: + local_sales_tax_table: [C, C, B, A, B, A, C, B, NONE, A, D, C, C, A, C] + +- name: Default local tables, 2020 + # 2020 selector (PDF page 18), row and table by state: + # AK: "... or any locality that imposes a local sales tax" -> C + # AR: "Any locality that imposes a local sales tax" -> C + # AZ: "... or any other locality that imposes a local sales tax" -> B + # CO: "... or any other locality that imposes a local sales tax" -> A + # GA: "Any locality that imposes a local sales tax" -> A + # IL: "... or any other locality that imposes a local sales tax" -> A + # LA: "... or any other locality that imposes a local sales tax" -> C + # MO: "Any locality that imposes a local sales tax" -> B + # MS: no other-locality row -> NONE (only Jackson and Tupelo are named) + # NC: "Any locality that imposes a local sales tax" -> A + # NY: "Any other locality that imposes a local sales tax" -> D + # SC: "... or any other locality that imposes a local sales tax" -> C + # TN: "Any locality that imposes a local sales tax" -> B + # UT: "Any locality that imposes a local sales tax" -> A + # VA: "Any locality that imposes a local sales tax" -> B + period: 2020 + input: + people: + person_AK: + age: 40 + person_AR: + age: 40 + person_AZ: + age: 40 + person_CO: + age: 40 + person_GA: + age: 40 + person_IL: + age: 40 + person_LA: + age: 40 + person_MO: + age: 40 + person_MS: + age: 40 + person_NC: + age: 40 + person_NY: + age: 40 + person_SC: + age: 40 + person_TN: + age: 40 + person_UT: + age: 40 + person_VA: + age: 40 + households: + household_AK: + members: [person_AK] + state_code: AK + household_AR: + members: [person_AR] + state_code: AR + household_AZ: + members: [person_AZ] + state_code: AZ + household_CO: + members: [person_CO] + state_code: CO + household_GA: + members: [person_GA] + state_code: GA + household_IL: + members: [person_IL] + state_code: IL + household_LA: + members: [person_LA] + state_code: LA + household_MO: + members: [person_MO] + state_code: MO + household_MS: + members: [person_MS] + state_code: MS + household_NC: + members: [person_NC] + state_code: NC + household_NY: + members: [person_NY] + state_code: NY + household_SC: + members: [person_SC] + state_code: SC + household_TN: + members: [person_TN] + state_code: TN + household_UT: + members: [person_UT] + state_code: UT + household_VA: + members: [person_VA] + state_code: VA + output: + local_sales_tax_table: [C, C, B, A, A, A, C, B, NONE, A, D, C, B, A, B] + +- name: Default local tables, 2021 + # 2021 selector (PDF page 18), row and table by state: + # AK: "... or any locality that imposes a local sales tax" -> C + # AR: "Any locality that imposes a local sales tax" -> C + # AZ: "... or any other locality that imposes a local sales tax" -> B + # CO: "... or any other locality that imposes a local sales tax" -> A + # GA: "Any locality that imposes a local sales tax" -> C + # IL: "... or any other locality that imposes a local sales tax" -> A + # LA: "... or any other locality that imposes a local sales tax" -> C + # MO: "Any locality that imposes a local sales tax" -> C + # MS: no other-locality row -> NONE (only Jackson and Tupelo are named) + # NC: "Any locality that imposes a local sales tax" -> A + # NY: "Any other locality that imposes a local sales tax" -> D + # SC: "... or any other locality that imposes a local sales tax" -> C + # TN: "Any locality that imposes a local sales tax" -> C + # UT: "Any locality that imposes a local sales tax" -> A + # VA: "Any locality that imposes a local sales tax" -> B + period: 2021 + input: + people: + person_AK: + age: 40 + person_AR: + age: 40 + person_AZ: + age: 40 + person_CO: + age: 40 + person_GA: + age: 40 + person_IL: + age: 40 + person_LA: + age: 40 + person_MO: + age: 40 + person_MS: + age: 40 + person_NC: + age: 40 + person_NY: + age: 40 + person_SC: + age: 40 + person_TN: + age: 40 + person_UT: + age: 40 + person_VA: + age: 40 + households: + household_AK: + members: [person_AK] + state_code: AK + household_AR: + members: [person_AR] + state_code: AR + household_AZ: + members: [person_AZ] + state_code: AZ + household_CO: + members: [person_CO] + state_code: CO + household_GA: + members: [person_GA] + state_code: GA + household_IL: + members: [person_IL] + state_code: IL + household_LA: + members: [person_LA] + state_code: LA + household_MO: + members: [person_MO] + state_code: MO + household_MS: + members: [person_MS] + state_code: MS + household_NC: + members: [person_NC] + state_code: NC + household_NY: + members: [person_NY] + state_code: NY + household_SC: + members: [person_SC] + state_code: SC + household_TN: + members: [person_TN] + state_code: TN + household_UT: + members: [person_UT] + state_code: UT + household_VA: + members: [person_VA] + state_code: VA + output: + local_sales_tax_table: [C, C, B, A, C, A, C, C, NONE, A, D, C, C, A, B] + +- name: Jackson, Mississippi, 2015, the state's only row + # 2015 selector, Mississippi: "Cities of Jackson and Tupelo only" -> B. + period: 2015 + input: + state_code: MS + county_fips: "28049" + place_fips: "36000" + output: + local_sales_tax_table: B + +- name: Jackson, Mississippi, 2016 + # 2016 selector: "City of Jackson only" -> A; "City of Tupelo only" -> B. + period: 2016 + input: + state_code: MS + county_fips: "28049" + place_fips: "36000" + output: + local_sales_tax_table: A + +- name: Tupelo, Mississippi, 2016 + period: 2016 + input: + state_code: MS + county_fips: "28081" + place_fips: "74840" + output: + local_sales_tax_table: B + +- name: Tupelo, Mississippi, 2019 + # 2019 selector: "City of Tupelo only" -> C. + period: 2019 + input: + state_code: MS + county_fips: "28081" + place_fips: "74840" + output: + local_sales_tax_table: C + +- name: Pueblo, Colorado, 2015, a Table B city in Table A Pueblo County + # 2015 selector, Colorado: "Adams County, ..., Pueblo County, or any other + # locality" -> A; "Aurora, Boulder, ..., Longmont or Pueblo City." -> B. + period: 2015 + input: + state_code: CO + county_fips: "08101" + place_fips: "62000" + output: + local_sales_tax_table: B + +- name: Arvada, Colorado, 2015, a Table C city in Table B Jefferson County + # "Aurora, Boulder, Fort Collins, Greeley, Jefferson County, ..." -> B; + # "Arvada, Thornton or Westminster" -> C. + period: 2015 + input: + state_code: CO + county_fips: "08059" + place_fips: "03455" + output: + local_sales_tax_table: C + +- name: Jefferson County, Colorado, 2015, outside its named cities + period: 2015 + input: + state_code: CO + county_fips: "08059" + output: + local_sales_tax_table: B + +- name: Boulder, Colorado, 2016, a Table B city in Table A Boulder County + # 2016 selector: "Adams County, Arapahoe County, Boulder County, ..." -> A; + # "Aurora, Boulder, Fort Collins, ..." -> B. + period: 2016 + input: + state_code: CO + county_fips: "08013" + place_fips: "07850" + output: + local_sales_tax_table: B + +- name: Boulder County, Colorado, 2016, outside Boulder + period: 2016 + input: + state_code: CO + county_fips: "08013" + output: + local_sales_tax_table: A + +- name: Aurora, Illinois, 2016 + # 2016 selector, Illinois: "Aurora, Elgin, or Waukegan" -> B; "..., or any + # other locality" -> A. + period: 2016 + input: + state_code: IL + county_fips: "17089" + place_fips: "03012" + output: + local_sales_tax_table: B + +- name: Elgin, Illinois, 2020, in the Table A row + # 2020 selector: "Arlington Heights, ..., Elgin, Joliet, ..., Waukegan or any + # other locality that imposes a local sales tax" -> A; "Aurora" -> B. + period: 2020 + input: + state_code: IL + county_fips: "17089" + place_fips: "23074" + output: + local_sales_tax_table: A + +- name: Elgin, Illinois, 2021 + # 2021 selector: "Aurora, Elgin, Joliet, Waukegan" -> B. + period: 2021 + input: + state_code: IL + county_fips: "17089" + place_fips: "23074" + output: + local_sales_tax_table: B + +- name: Glendale, Arizona, 2017 + # 2017 selector, Arizona: "Glendale, Mesa, Peoria, Phoenix, or Tucson" -> A; + # the rest -> B. + period: 2017 + input: + state_code: AZ + county_fips: "04013" + place_fips: "27820" + output: + local_sales_tax_table: A + +- name: New York City, 2015 + # 2015 selector, New York: "Counties: Chautauqua, ..., Wayne, New York City or + # Norwich City" -> A. + period: 2015 + input: + state_code: NY + county_fips: "36047" + place_fips: "51000" + output: + local_sales_tax_table: A + +- name: Yonkers, New York, 2015, by Westchester County + # 2015 selector: the Table B row names counties only, "... Westchester, + # Wyoming or Yates"; it names no cities. + period: 2015 + input: + state_code: NY + county_fips: "36119" + place_fips: "84000" + output: + local_sales_tax_table: B + +- name: Yonkers, New York, 2018 + # 2018 selector: "Cities: Olean, ..., White Plains, or Yonkers" -> A, as is + # the "Counties:" row. + period: 2018 + input: + state_code: NY + county_fips: "36119" + place_fips: "84000" + output: + local_sales_tax_table: A + +- name: Yonkers, New York, 2019 + # 2019 selector: "Counties: Albany, ... Cities: Auburn, ..., White Plains, + # Yonkers" -> B. + period: 2019 + input: + state_code: NY + county_fips: "36119" + place_fips: "84000" + output: + local_sales_tax_table: B + +- name: Wayne County, New York, 2015 + # 2015 selector: "Counties: Chautauqua, ..., Tioga, Wayne, ..." -> A. + period: 2015 + input: + state_code: NY + county_fips: "36117" + output: + local_sales_tax_table: A + +- name: Wayne County, New York, 2020 + # 2020 selector: "Counties: Albany, ..., Wayne, Westchester, Wyoming or + # Yates" -> B. + period: 2020 + input: + state_code: NY + county_fips: "36117" + output: + local_sales_tax_table: B + +- name: Aiken County, South Carolina, 2016 + # 2016 selector, South Carolina: one row, "Aiken County, ..., or any other + # locality" -> B. + period: 2016 + input: + state_code: SC + county_fips: "45003" + output: + local_sales_tax_table: B + +- name: Aiken County, South Carolina, 2017 + # 2017 selector: "Aiken County, Andersonn County, ..., or York County" -> A. + period: 2017 + input: + state_code: SC + county_fips: "45003" + output: + local_sales_tax_table: A + +- name: Allendale County, South Carolina, 2018 + # 2018 selector: "Aiken County, Allendale, Andersonn County, ..." -> A; the + # bare "Allendale" is read as the county (see county/a.yaml). + period: 2018 + input: + state_code: SC + county_fips: "45005" + output: + local_sales_tax_table: A + +- name: Charleston County, South Carolina, 2018 + # 2018 selector: "Abbeville County, Berkeley County, Calhoun County, + # Charleston, ..., or any other locality that imposes a local sales tax" + # -> B. + period: 2018 + input: + state_code: SC + county_fips: "45019" + output: + local_sales_tax_table: B + +- name: Calcasieu Parish, Louisiana, 2018 + # 2018 selector, Louisiana: "Calcasieu Parish" -> A. + period: 2018 + input: + state_code: LA + county_fips: "22019" + output: + local_sales_tax_table: A + +- name: East Baton Rouge Parish, Louisiana, 2019 + # 2019 selector: "East Baton Rouge Parish" -> B; "..., or any other locality + # that imposes a local sales tax" -> C. + period: 2019 + input: + state_code: LA + county_fips: "22033" + output: + local_sales_tax_table: B + +- name: Jefferson Parish, Louisiana, 2021 + # 2021 selector: "East Baton Rouge Parish, Jefferson Parish" -> B. + period: 2021 + input: + state_code: LA + county_fips: "22051" + output: + local_sales_tax_table: B + +- name: DeKalb County, Georgia, outside Atlanta, 2021 + # 2021 selector: "Dekalb County (excluding Atlanta)" -> B; "Any locality that + # imposes a local sales tax" -> C. + period: 2021 + input: + state_code: GA + county_fips: "13089" + output: + local_sales_tax_table: B + +- name: Atlanta in DeKalb County, Georgia, 2021 + period: 2021 + input: + state_code: GA + county_fips: "13089" + place_fips: "04000" + output: + local_sales_tax_table: C diff --git a/policyengine_us/tests/policy/baseline/gov/irs/deductions/itemized/salt_and_real_estate/local_state_tax.yaml b/policyengine_us/tests/policy/baseline/gov/irs/deductions/itemized/salt_and_real_estate/local_state_tax.yaml index ef5be287213..bdeef00551b 100644 --- a/policyengine_us/tests/policy/baseline/gov/irs/deductions/itemized/salt_and_real_estate/local_state_tax.yaml +++ b/policyengine_us/tests/policy/baseline/gov/irs/deductions/itemized/salt_and_real_estate/local_state_tax.yaml @@ -381,3 +381,296 @@ local_sales_tax_table: NONE state_sales_tax: 1_243 local_sales_tax: 0 + +# 2015-2021: the Optional Local Sales Tax Tables and state table headings of +# each year. Row 8 is "$80,000-$90,000". Most cases enter a combined rate or +# line 3, as PolicyEngine's official locality rates start in 2022; the two +# default-path cases enter neither. + +- name: Local table method, New York City, 2015 + # 2015 Optional Local Sales Tax Tables (PDF page 18), Table A, row + # $80,000-$90,000, 1 exemption: 110. Line 3: 8.875% - 4% = 4.875. + # Line 6: 110 x 4.875 = 536.25. + period: 2015 + input: + state_code: NY + county_fips: "36047" + place_fips: "51000" + combined_sales_tax_rate: 0.08875 + state_sales_tax_income_bracket: 8 + output: + local_sales_tax: 536.25 + +- name: Local table method, New York City, 2016 + # 2016 Optional Local Sales Tax Tables (PDF page 18), Table A, row + # $80,000-$90,000, 1 exemption: 119. Line 3: 8.875% - 4% = 4.875. + # Line 6: 119 x 4.875 = 580.125. + period: 2016 + input: + state_code: NY + county_fips: "36047" + place_fips: "51000" + combined_sales_tax_rate: 0.08875 + state_sales_tax_income_bracket: 8 + output: + local_sales_tax: 580.125 + +- name: Local table method, New York City, 2017 + # 2017 Optional Local Sales Tax Tables (PDF page 19), Table A, row + # $80,000-$90,000, 1 exemption: 126. Line 3: 8.875% - 4% = 4.875. + # Line 6: 126 x 4.875 = 614.25. + period: 2017 + input: + state_code: NY + county_fips: "36047" + place_fips: "51000" + combined_sales_tax_rate: 0.08875 + state_sales_tax_income_bracket: 8 + output: + local_sales_tax: 614.25 + +- name: Local table method, New York City, 2018 + # 2018 Optional Local Sales Tax Tables (PDF page 18), Table A, row + # $80,000-$90,000, family size 1: 126. Line 3: 8.875% - 4% = 4.875. + # Line 6: 126 x 4.875 = 614.25. + period: 2018 + input: + state_code: NY + county_fips: "36047" + place_fips: "51000" + combined_sales_tax_rate: 0.08875 + state_sales_tax_income_bracket: 8 + output: + local_sales_tax: 614.25 + +- name: Local table method, New York City, 2019 + # 2019 Optional Local Sales Tax Tables (PDF page 19), Table A, row + # $80,000-$90,000, family size 1: 127. Line 3: 8.875% - 4% = 4.875. + # Line 6: 127 x 4.875 = 619.125. + period: 2019 + input: + state_code: NY + county_fips: "36047" + place_fips: "51000" + combined_sales_tax_rate: 0.08875 + state_sales_tax_income_bracket: 8 + output: + local_sales_tax: 619.125 + +- name: Local table method, New York City, 2020 + # 2020 Optional Local Sales Tax Tables (PDF page 18), Table A, row + # $80,000-$90,000, family size 1: 126. Line 3: 8.875% - 4% = 4.875. + # Line 6: 126 x 4.875 = 614.25. + period: 2020 + input: + state_code: NY + county_fips: "36047" + place_fips: "51000" + combined_sales_tax_rate: 0.08875 + state_sales_tax_income_bracket: 8 + output: + local_sales_tax: 614.25 + +- name: Local table method, New York City, 2021 + # 2021 Optional Local Sales Tax Tables (PDF page 18), Table A, row + # $80,000-$90,000, family size 1: 116. Line 3: 8.875% - 4% = 4.875. + # Line 6: 116 x 4.875 = 565.5. + period: 2021 + input: + state_code: NY + county_fips: "36047" + place_fips: "51000" + combined_sales_tax_rate: 0.08875 + state_sales_tax_income_bracket: 8 + output: + local_sales_tax: 565.5 + +- name: Local table method, Yonkers, 2016, three exemptions + # 2016 Table B (Yonkers is on the "Cities:" line of the Table B row), row + # $100,000-$120,000, 3 exemptions: 190. The exemptions column "refers to + # the number of exemptions claimed on Form 1040, line 6d". Line 3: 8.875% + # - 4% = 4.875. Line 6: 190 x 4.875 = 926.25. + period: 2016 + input: + state_code: NY + county_fips: "36119" + place_fips: "84000" + combined_sales_tax_rate: 0.08875 + tax_unit_size: 3 + state_sales_tax_income_bracket: 10 + output: + local_sales_tax: 926.25 + +- name: Local table method, Jackson, Mississippi, 2015, Table B + # 2015 Table B, row $80,000-$90,000, 1 exemption: 130. Line 3: 8% - 7% = 1. + # Line 6: 130 x 1 = 130. + period: 2015 + input: + state_code: MS + county_fips: "28049" + place_fips: "36000" + combined_sales_tax_rate: 0.08 + state_sales_tax_income_bracket: 8 + output: + local_sales_tax: 130 + +- name: Local table method, Orleans Parish, Louisiana, 2018, averaged heading rate + # 2018 heading 4.7227%, footnote 8: "The rate decreased during 2018 so the + # given rate is an average for the year." Line 3: 9.45% - 4.7227% = + # 4.7273. Table C, row $80,000-$90,000, family size 1: 175. Line 6: + # 175 x 4.7273 = 827.2775. + period: 2018 + absolute_error_margin: 0.01 + input: + state_code: LA + county_fips: "22071" + combined_sales_tax_rate: 0.0945 + state_sales_tax_income_bracket: 8 + output: + local_sales_tax: 827.28 + +- name: Local table method, Utah, 2019, line 3 entered + # Line 3 entered: 2.437, a 7.25% combined rate less the 2019 heading + # 4.8130% (footnote 7: "The rate increased during 2019 so the given rate is + # an average for the year."). Table A ("Any locality that imposes a local + # sales tax"), row $80,000-$90,000, family size 1: 127. Line 6: + # 127 x 2.437 = 309.499. + period: 2019 + absolute_error_margin: 0.01 + input: + state_code: UT + local_sales_tax_rate: 0.02437 + state_sales_tax_income_bracket: 8 + output: + local_sales_tax: 309.5 + +- name: Ratio method, California, 2015 + # The 2015 California heading is 7.5% (footnote 3: "for a total of 7.50%"). + # Line 3: 9% - 7.5% = 1.5. Line 5: 1.5 / 7.5. Line 6: 1,000 x 1.5 / 7.5 = + # 200. + period: 2015 + absolute_error_margin: 0.01 + input: + state_code: CA + combined_sales_tax_rate: 0.09 + state_sales_tax: 1_000 + output: + local_sales_tax: 200 + +- name: Ratio method, California, 2017 + # The 2017 California heading is 7.25%. Line 3: 9% - 7.25% = 1.75. Line 5: + # 1.75 / 7.25. Line 6: 1,000 x 1.75 / 7.25 = 241.38. + period: 2017 + absolute_error_margin: 0.01 + input: + state_code: CA + combined_sales_tax_rate: 0.09 + state_sales_tax: 1_000 + output: + local_sales_tax: 241.38 + +- name: Ratio method, Texas, 2018 + # The 2018 Texas heading is 6.25%. Line 3: 8.25% - 6.25% = 2. Line 5: 2 / + # 6.25. Line 6: 1,000 x 2 / 6.25 = 320. + period: 2018 + absolute_error_margin: 0.01 + input: + state_code: TX + combined_sales_tax_rate: 0.0825 + state_sales_tax: 1_000 + output: + local_sales_tax: 320 + +- name: Ratio method, Kansas, 2015, the printed heading as line 4 + # Line 4 is the 2015 Kansas heading, 6.3264%. Line 3 entered: 1.6736 (8% less + # that heading). Line 6: 1,000 x 1.6736 / 6.3264 = 264.54. + period: 2015 + absolute_error_margin: 0.01 + input: + state_code: KS + local_sales_tax_rate: 0.016736 + state_sales_tax: 1_000 + output: + local_sales_tax: 264.54 + +- name: Beadle County, South Dakota, 2015, outside places, no local tax by default + # The official files give this area the bare state rate from 2022, and + # line 3 subtracts the official state rate, so line 3 is 0 although the + # 2015 heading (4%) is below that rate. + period: 2015 + input: + state_code: SD + county_fips: "46005" + block_geoid: "460050000001000" + state_sales_tax: 1_000 + output: + local_sales_tax: 0 + +- name: Butler County, Kansas, 2015, outside places, no local tax by default + # The official files give this area the bare state rate from 2022, and + # line 3 subtracts the official state rate, so line 3 is 0 although the + # 2015 heading (6.3264%) is below that rate. + period: 2015 + input: + state_code: KS + county_fips: "20015" + block_geoid: "200150000001000" + state_sales_tax: 1_000 + output: + local_sales_tax: 0 + +- name: California at 7.5% in 2016, the "No" box + # 2016 line 3 instructions: "If you lived in California, check the 'No' box + # if your combined state and local general sales tax rate is 7.5000%." + period: 2016 + input: + state_code: CA + combined_sales_tax_rate: 0.075 + state_sales_tax: 1_000 + output: + local_sales_tax: 0 + +- name: District of Columbia, 2018, no local general sales tax + # 2018 worksheet: "If, for all of 2018, you lived only in ... the District of + # Columbia, ..., enter -0- on line 6." + period: 2018 + input: + state_code: DC + combined_sales_tax_rate: 0.08 + state_sales_tax: 1_000 + output: + local_sales_tax: 0 + +- name: Gulfport, Mississippi, 2015, no local table uses the ratio method + # 2015 state table (PDF p. 15), $80,000-$90,000, one column: $1139. + # Line 2 is zero outside Jackson and Tupelo; heading rate is 7%. + # Line 6 = 1139 * (1 / 7) = 162.71 dollars, rounded to cents. + period: 2015 + absolute_error_margin: 0.01 + input: + state_code: MS + county_fips: "28047" + place_fips: "29700" + employment_income: 85_000 + local_sales_tax_rate: 0.01 + output: + local_sales_tax_table: NONE + state_sales_tax: 1_139 + local_sales_tax: 162.71 + +- name: Gulfport, Mississippi, 2018, no local table uses the ratio method + # 2018 state table (PDF p. 15), $80,000-$90,000, one column: $1232. + # Line 2 is zero outside Jackson and Tupelo; heading rate is 7%. + # Line 6 = 1232 * (1 / 7) = 176 dollars, rounded to cents. + period: 2018 + absolute_error_margin: 0.01 + input: + state_code: MS + county_fips: "28047" + place_fips: "29700" + employment_income: 85_000 + local_sales_tax_rate: 0.01 + output: + local_sales_tax_table: NONE + state_sales_tax: 1_232 + local_sales_tax: 176 diff --git a/policyengine_us/tests/test_local_sales_tax_worksheet.py b/policyengine_us/tests/test_local_sales_tax_worksheet.py index eddebede935..d26b9ca8523 100644 --- a/policyengine_us/tests/test_local_sales_tax_worksheet.py +++ b/policyengine_us/tests/test_local_sales_tax_worksheet.py @@ -1,11 +1,12 @@ """Invariants of the local general sales tax worksheet (local_sales_tax). The State and Local General Sales Tax Deduction Worksheet (Instructions for -Schedule A (Form 1040), 2022-2025) sets line 6, the local amount, as: +Schedule A (Form 1040), 2015-2025) sets line 6, the local amount, as: - 0 for full-year residents of the ten jurisdictions it names after line 1; - line 2 x line 3 in the states it names on line 2, where line 2 is the Optional Local Sales Tax Table amount (for a 1% local rate) and line 3 the - local rate in percentage points; + local rate in percentage points; through 2017 the tables' columns count + exemptions rather than family size, both taken as tax_unit_size; - otherwise line 1 x line 3 / line 4, where line 1 is the state table amount and line 4 the state rate in the state table heading. PolicyEngine takes line 3 (local_sales_tax_rate) as the combined state and @@ -25,15 +26,16 @@ - I2 non-negativity: local_sales_tax >= 0 for any combined rate. - I3 no-local zero: local_sales_tax = 0 in the ten no-local jurisdictions. - I4 threshold: local_sales_tax = 0 whenever the combined rate is at or below - the state rate b (California at 7.25%, Nevada at 6.85%). + the state rate b (California at 7.5% in 2015 and 2016 and 7.25% from 2017, + Nevada at 6.85%). - I5 linearity in line 3: f(b + k x) = k f(b + x), and f never falls as the combined rate rises. - I6 differential: local_sales_tax equals a pure-Python worksheet that reads - the raw parameter YAML files, over every state, year (2022-2026, 2030), + the raw parameter YAML files, over every state, year (2015-2026, 2030), family size 1-8, income row, table letter, and several rates. - I7 local_sales_tax never falls as the income row or family size rises. - I8 Table D equals the New York state table / 4, rounded half up, in - 2022-2024, and is within 1 of it in 2025 (as printed by the IRS). + 2015-2024, and is within 1 of it in 2025 (as printed by the IRS). - I9 with no rate input, the combined rate is the heading rate and local_sales_tax is 0 in every state without official locality rates; in the states with them, the combined rate is the state's official @@ -66,7 +68,7 @@ SALT = REPO.joinpath( "parameters", "gov", "irs", "deductions", "itemized", "salt_and_real_estate" ) -IRS_YEARS = (2022, 2023, 2024, 2025) +IRS_YEARS = tuple(range(2015, 2026)) CHECKED_YEARS = IRS_YEARS + (2026, 2030) TABLES = ("A", "B", "C", "D") TABLE_SELECTIONS = TABLES + ("NONE",) @@ -77,21 +79,24 @@ "MS MO MT NE NV NH NJ NM NY NC ND OH OK OR PA RI SC SD TN TX UT VT VA WA WV " "WI WY".split() ) -# State table footnotes, 2022-2025. Footnote 4: "This state does not have a -# local general sales tax, so the amount in the state table is the only -# amount to be deducted." +# State table footnotes, 2015-2025, keyed by the first year each set is in +# force. Footnote 4: "This state does not have a local general sales tax, so +# the amount in the state table is the only amount to be deducted." NO_LOCAL = {"CT", "DC", "IN", "KY", "MA", "MD", "ME", "MI", "NJ", "RI"} # Footnote 2: "Follow the instructions on the next page to determine your -# local sales tax deduction." Worksheet line 2 lists these states and Alaska. +# local sales tax deduction" (2015-2018 add ", then add that to the +# appropriate amount in the state table"). Worksheet line 2 lists these +# states and Alaska. The 2015-2021 tables mark the same states as 2022. FOOTNOTE_2 = { - 2022: set("AR AZ CO GA IL LA MO MS NC NY SC TN UT VA".split()), + 2015: set("AR AZ CO GA IL LA MO MS NC NY SC TN UT VA".split()), 2023: set("AL AR AZ CO GA IL KS LA MO MS NC NY SC TN UT VA".split()), } # Footnote 1: "Use the Ratio Method to determine your local sales tax -# deduction." Footnotes 3 and 5 send California and Nevada residents with a -# larger local tax to the Ratio Method too. +# deduction" (2015-2018 add the same clause). Footnotes 3 and 5 send +# California and Nevada residents with a larger local tax to the Ratio Method +# too. FOOTNOTE_1 = { - 2022: set("AL FL HI IA ID KS MN ND NE NM OH OK PA SD TX VT WA WI WV WY".split()), + 2015: set("AL FL HI IA ID KS MN ND NE NM OH OK PA SD TX VT WA WI WV WY".split()), 2023: set("FL HI IA ID MN ND NE NM OH OK PA SD TX VT WA WI WV WY".split()), } NO_STATE_TABLE = {"DE", "MT", "NH", "OR"} @@ -100,12 +105,12 @@ OFFICIAL_RATE_STATES = sorted( "AR GA IA KS MN NC ND NE NV NY OH OK SD TN UT VA VT WA WI WV WY".split() ) -TABLE_D_NOTE_EXACT_YEARS = (2022, 2023, 2024) +TABLE_D_NOTE_EXACT_YEARS = tuple(range(2015, 2025)) -def _irs_year(year): - """The IRS table year whose lists apply (2023's lists carry on).""" - return 2022 if year == 2022 else 2023 +def _in_force(by_first_year, year): + """The value of the latest key at or before the year.""" + return by_first_year[max(y for y in by_first_year if y <= year)] def _load(path): @@ -251,8 +256,10 @@ def _state_rates(year): years = st.sampled_from(CHECKED_YEARS) # A fixed seed and no example database keep CI runs reproducible and leave no # files behind; the grid tests below cover the finite dimensions exhaustively. +# About four examples per checked year, as when the years were 2022-2026 and +# 2030 at 25 examples. HYPOTHESIS_SETTINGS = settings( - max_examples=25, + max_examples=4 * len(CHECKED_YEARS), deadline=None, derandomize=True, database=None, @@ -267,7 +274,6 @@ def _state_rates(year): @pytest.mark.parametrize("year", IRS_YEARS) def test_i1_methods_partition_the_jurisdictions(raw, year): """I1: every state and DC gets exactly one worksheet method.""" - irs_year = _irs_year(year) no_local = set(_dated(raw["no_local"], year)) local_table = set(_dated(raw["local_states"], year)) rates = {s: _dated(raw["rate"][s], year) for s in raw["rate"] if len(s) == 2} @@ -276,18 +282,18 @@ def test_i1_methods_partition_the_jurisdictions(raw, year): } no_table = {s for s in STATES if rates.get(s, 0) == 0} - local_table assert no_local == NO_LOCAL - assert local_table == FOOTNOTE_2[irs_year] | {"AK"} - assert ratio == FOOTNOTE_1[irs_year] | {"CA", "NV"} + assert local_table == _in_force(FOOTNOTE_2, year) | {"AK"} + assert ratio == _in_force(FOOTNOTE_1, year) | {"CA", "NV"} assert no_table == NO_STATE_TABLE groups = [no_local, local_table, ratio, no_table] assert sum(len(g) for g in groups) == len(STATES) == 51 assert set().union(*groups) == set(STATES) # Default selections cover each local-table state exactly once. Mississippi # has no default table; only its named cities use tables. - defaults = [set(_dated(raw["default"][t], year)) for t in TABLE_SELECTIONS] + defaults = [set(_dated(raw["default"][t], year)) for t in TABLES] assert set(_dated(raw["default"]["NONE"], year)) == {"MS"} - assert sum(len(d) for d in defaults) == len(local_table) - assert set().union(*defaults) == local_table + assert sum(len(d) for d in defaults) == len(local_table - {"MS"}) + assert set().union(*defaults) == local_table - {"MS"} @HYPOTHESIS_SETTINGS @@ -334,10 +340,14 @@ def test_i4_zero_at_or_below_the_heading_rate(year, batch, shares): @pytest.mark.parametrize("year", CHECKED_YEARS) def test_i4_california_and_nevada_no_box(year): - """I4: California at 7.25% and Nevada at 6.85% enter no local rate.""" - amounts = _simulate(year, ["CA", "NV"], [2, 2], [8, 8], [0.0725, 0.0685]) + """I4: California at its heading rate (7.5% in 2015 and 2016, 7.25% from + 2017) and Nevada at 6.85% enter no local rate; 0.01 point more does.""" + headings = _heading_rates(year) + at = [headings["CA"], headings["NV"]] + assert at == pytest.approx([0.075 if year <= 2016 else 0.0725, 0.0685]) + amounts = _simulate(year, ["CA", "NV"], [2, 2], [8, 8], at) assert list(amounts) == [0, 0] - above = _simulate(year, ["CA", "NV"], [2, 2], [8, 8], [0.0726, 0.0686]) + above = _simulate(year, ["CA", "NV"], [2, 2], [8, 8], [r + 0.0001 for r in at]) assert (above > 0).all() @@ -392,7 +402,7 @@ def test_i7_never_falls_as_income_row_or_family_size_rises(year): @pytest.mark.parametrize("year", IRS_YEARS) def test_i8_table_d_is_a_quarter_of_the_new_york_table(raw, year): """I8: selector note "* Note: Local Table D is just 25% of the NY State - table." Exact after half-up rounding in 2022-2024; the printed 2025 Table D + table." Exact after half-up rounding in 2015-2024; the printed 2025 Table D departs from it by up to 1 in some cells.""" instant = date(year, 1, 1) gaps = [] @@ -408,7 +418,7 @@ def test_i8_table_d_is_a_quarter_of_the_new_york_table(raw, year): assert all(distance <= 1 for _, distance in gaps) -@pytest.mark.parametrize("year", CHECKED_YEARS + (2021,)) +@pytest.mark.parametrize("year", CHECKED_YEARS) def test_i9_no_rate_input(year): """I9: every state and DC, every family size and income row, with no rate input and no county.""" diff --git a/policyengine_us/tests/test_locality_sales_tax_rates.py b/policyengine_us/tests/test_locality_sales_tax_rates.py index 1b2daa0d782..bb66517db90 100644 --- a/policyengine_us/tests/test_locality_sales_tax_rates.py +++ b/policyengine_us/tests/test_locality_sales_tax_rates.py @@ -76,6 +76,9 @@ SELECTOR = SALT / "local_sales_tax_table" TABLES = ("a", "b", "c", "d") IRS_YEARS = (2022, 2023, 2024, 2025) +# The IRS table selector has its own lists for each year from 2015; the +# locality rates start in 2022. +SELECTOR_YEARS = tuple(range(2015, 2026)) SCHEDULE = locality_rate_schedule() COVERED_STATES = sorted(SCHEDULE["state_code"].unique()) KEYS = ["county_fips", "place_fips"] @@ -325,7 +328,7 @@ def test_l6_lookup_precedence(year): np.testing.assert_allclose(actual, expected, rtol=1e-6) -@pytest.mark.parametrize("year", IRS_YEARS) +@pytest.mark.parametrize("year", SELECTOR_YEARS) def test_l7_selector_lists(year): """L7: county and place lists of each IRS year.""" diff --git a/policyengine_us/variables/gov/local/tax/sales/local_sales_tax.py b/policyengine_us/variables/gov/local/tax/sales/local_sales_tax.py index 038932c272a..383cbd11242 100644 --- a/policyengine_us/variables/gov/local/tax/sales/local_sales_tax.py +++ b/policyengine_us/variables/gov/local/tax/sales/local_sales_tax.py @@ -15,9 +15,9 @@ class local_sales_tax(Variable): "state table amount times the local rate over the state rate. Localities " "without a table, including Mississippi outside Jackson and Tupelo, " "enter zero on line 2 and use the ratio method. Before " - "2022 PolicyEngine applies the 2022 local tables, table selector, heading " - "rates and locality rates (parameters extend back from their earliest " - "value)." + "2022 PolicyEngine applies the 2022 locality and official state rates " + "(parameters extend back from their earliest value). The local tables, " + "table selector and heading rates are each year's from 2015." ) reference = ( # State and Local General Sales Tax Deduction Worksheet and instructions. @@ -36,6 +36,18 @@ class local_sales_tax(Variable): "https://www.irs.gov/pub/irs-prior/i1040sca--2024.pdf#page=4", # PDF pages 4-6 "https://www.irs.gov/pub/irs-prior/i1040sca--2025.pdf#page=4", + "https://www.irs.gov/pub/irs-prior/i1040sca--2015.pdf#page=4", + "https://www.irs.gov/pub/irs-prior/i1040sca--2015.pdf#page=6", + "https://www.irs.gov/pub/irs-prior/i1040sca--2016.pdf#page=4", + "https://www.irs.gov/pub/irs-prior/i1040sca--2016.pdf#page=6", + "https://www.irs.gov/pub/irs-prior/i1040sca--2017.pdf#page=4", + "https://www.irs.gov/pub/irs-prior/i1040sca--2017.pdf#page=6", + "https://www.irs.gov/pub/irs-prior/i1040sca--2018.pdf#page=6", + "https://www.irs.gov/pub/irs-prior/i1040sca--2018.pdf#page=7", + "https://www.irs.gov/pub/irs-prior/i1040sca--2019.pdf#page=6", + "https://www.irs.gov/pub/irs-prior/i1040sca--2019.pdf#page=7", + "https://www.irs.gov/pub/irs-prior/i1040sca--2020.pdf#page=6", + "https://www.irs.gov/pub/irs-prior/i1040sca--2021.pdf#page=6", ) def formula(tax_unit, period, parameters): @@ -47,7 +59,9 @@ def formula(tax_unit, period, parameters): # Line 4: the state rate in the state table heading. heading_rate = p.state_sales_tax_table.rate[state_code] # Line 2: the Optional Local Sales Tax Tables give the base local tax - # for a 1% local rate, by the state table's income row and family size. + # for a 1% local rate, by the state table's income row and family size + # (through 2017, "the number of exemptions claimed on Form 1040, line + # 6d", which PolicyEngine also counts as tax_unit_size). table = tax_unit.household("local_sales_tax_table", period) has_table = table != table.possible_values.NONE # NONE has no IRS table to index. Use a valid lookup key, then set diff --git a/policyengine_us/variables/gov/local/tax/sales/local_sales_tax_rate.py b/policyengine_us/variables/gov/local/tax/sales/local_sales_tax_rate.py index 631e9c33256..b9f394deaa9 100644 --- a/policyengine_us/variables/gov/local/tax/sales/local_sales_tax_rate.py +++ b/policyengine_us/variables/gov/local/tax/sales/local_sales_tax_rate.py @@ -15,12 +15,20 @@ class local_sales_tax_rate(Variable): "deduction worksheet: the part of the combined state and local rate above " "the state general sales tax rate, or 0 when the combined rate is not " "above it. The state rate comes from the official state rate files where " - "PolicyEngine has them, and otherwise from the state table heading. The " - "California and Nevada headings include their uniform local rates, and " - "there line 3 is only the part of the combined rate above 7.25% or 6.85%. " - "Enter the household's local rate to use it instead." + "PolicyEngine has them (their 2022 rates also apply before 2022), and " + "otherwise from the state table heading. The California and Nevada headings include their uniform local rates, and " + "there line 3 is only the part of the combined rate above the heading: " + "7.5% in California in 2015 and 2016 and 7.25% from 2017, and 6.85% in " + "Nevada. Enter the household's local rate to use it instead." ) reference = ( + "https://www.irs.gov/pub/irs-prior/i1040sca--2015.pdf#page=5", + "https://www.irs.gov/pub/irs-prior/i1040sca--2016.pdf#page=5", + "https://www.irs.gov/pub/irs-prior/i1040sca--2017.pdf#page=5", + "https://www.irs.gov/pub/irs-prior/i1040sca--2018.pdf#page=5", + "https://www.irs.gov/pub/irs-prior/i1040sca--2019.pdf#page=5", + "https://www.irs.gov/pub/irs-prior/i1040sca--2020.pdf#page=5", + "https://www.irs.gov/pub/irs-prior/i1040sca--2021.pdf#page=5", # State and Local General Sales Tax Deduction Worksheet and instructions. # PDF pages 4-6 "https://www.irs.gov/pub/irs-prior/i1040sca--2022.pdf#page=4", @@ -30,6 +38,13 @@ class local_sales_tax_rate(Variable): "https://www.irs.gov/pub/irs-prior/i1040sca--2024.pdf#page=4", # PDF pages 4-6 "https://www.irs.gov/pub/irs-prior/i1040sca--2025.pdf#page=4", + "https://www.irs.gov/pub/irs-prior/i1040sca--2015.pdf#page=6", + "https://www.irs.gov/pub/irs-prior/i1040sca--2016.pdf#page=4", + "https://www.irs.gov/pub/irs-prior/i1040sca--2017.pdf#page=6", + "https://www.irs.gov/pub/irs-prior/i1040sca--2018.pdf#page=6", + "https://www.irs.gov/pub/irs-prior/i1040sca--2019.pdf#page=6", + "https://www.irs.gov/pub/irs-prior/i1040sca--2020.pdf#page=6", + "https://www.irs.gov/pub/irs-prior/i1040sca--2021.pdf#page=6", ) def formula(household, period, parameters): diff --git a/policyengine_us/variables/gov/local/tax/sales/local_sales_tax_table.py b/policyengine_us/variables/gov/local/tax/sales/local_sales_tax_table.py index 34cf56aa273..8a5f88e6de7 100644 --- a/policyengine_us/variables/gov/local/tax/sales/local_sales_tax_table.py +++ b/policyengine_us/variables/gov/local/tax/sales/local_sales_tax_table.py @@ -27,6 +27,13 @@ class local_sales_tax_table(Variable): "city-flag and principal-county fallbacks as combined_sales_tax_rate." ) reference = ( + "https://www.irs.gov/pub/irs-prior/i1040sca--2015.pdf#page=18", + "https://www.irs.gov/pub/irs-prior/i1040sca--2016.pdf#page=18", + "https://www.irs.gov/pub/irs-prior/i1040sca--2017.pdf#page=19", + "https://www.irs.gov/pub/irs-prior/i1040sca--2018.pdf#page=18", + "https://www.irs.gov/pub/irs-prior/i1040sca--2019.pdf#page=19", + "https://www.irs.gov/pub/irs-prior/i1040sca--2020.pdf#page=18", + "https://www.irs.gov/pub/irs-prior/i1040sca--2021.pdf#page=18", "https://www.irs.gov/pub/irs-prior/i1040sca--2022.pdf#page=17", "https://www.irs.gov/pub/irs-prior/i1040sca--2023.pdf#page=17", "https://www.irs.gov/pub/irs-prior/i1040sca--2024.pdf#page=16",