From 4cbdfd1eb8f5ea10d0dd6dc3255b0923b7ec3e26 Mon Sep 17 00:00:00 2001 From: Max Ghenis Date: Wed, 14 Oct 2026 07:48:47 -0400 Subject: [PATCH 1/8] Check the Table 2.5 EITC child splits against the real IRS rows in CI Commit the 274 pinned-feed rows (TY2023 Publication 1304 Table 2.5 and TY2024 filing-season EITC by AGI) as a fixture and test them in CI: source band sums, split-to-all-returns totals, reconciliation with IRS-published TY2023 and TY2024 EITC, and Hypothesis properties on the real layout that the compiled AGI bins and total rows add to any filing-season EITC. The compiled tests fail on the pre-#1227 code. Co-Authored-By: Claude Opus 5.5 --- .../eitc-t25-irs-reconciliation.added.md | 1 + ...st_us_eitc_table_2_5_irs_reconciliation.py | 513 ++++++++++++++++++ .../us_soi_eitc_table_2_5_feed_rows.jsonl | 274 ++++++++++ 3 files changed, 788 insertions(+) create mode 100644 changelog.d/eitc-t25-irs-reconciliation.added.md create mode 100644 packages/microcosm-build/tests/engine_free/us/test_us_eitc_table_2_5_irs_reconciliation.py create mode 100644 packages/microcosm-build/tests/fixtures/us_soi_eitc_table_2_5_feed_rows.jsonl diff --git a/changelog.d/eitc-t25-irs-reconciliation.added.md b/changelog.d/eitc-t25-irs-reconciliation.added.md new file mode 100644 index 0000000000..18bde7244d --- /dev/null +++ b/changelog.d/eitc-t25-irs-reconciliation.added.md @@ -0,0 +1 @@ +The SOI Table 2.5 EITC child-split targets are now checked in CI against the real IRS rows. A fixture holds the 274 pinned-feed rows for TY2023 Publication 1304 Table 2.5 and the TY2024 filing-season EITC by AGI, verbatim. Tests check that each split's AGI bins tile AGI and add to its total row, that the four splits add to the all-returns total, and that the totals reconcile within 10% with IRS-published TY2023 EITC (more than 23 million returns, about $64 billion, 27/36/24/13% by children) before and after the compile. Two Hypothesis properties on the real layout check that the compiled AGI bins and total rows both add to any filing-season EITC by AGI, and that each split's bins add to its total row under uniform growth. Before #1227 the compile halved the total rows (11.92 million returns and $34.52 billion), and these tests fail on that code. diff --git a/packages/microcosm-build/tests/engine_free/us/test_us_eitc_table_2_5_irs_reconciliation.py b/packages/microcosm-build/tests/engine_free/us/test_us_eitc_table_2_5_irs_reconciliation.py new file mode 100644 index 0000000000..081fd79191 --- /dev/null +++ b/packages/microcosm-build/tests/engine_free/us/test_us_eitc_table_2_5_irs_reconciliation.py @@ -0,0 +1,513 @@ +"""SOI Table 2.5 EITC child splits on the real TY2023 rows, in CI. + +``tests/fixtures/us_soi_eitc_table_2_5_feed_rows.jsonl`` holds, verbatim and +sorted by source record id, the 274 rows of the pinned Chronicle feed +(``consumer_facts_us_51aa40f.jsonl``, sha256 965a29ac...) that the EITC +decomposition uprating reads: + +* IRS SOI Publication 1304 Table 2.5, tax year 2023 (``23in25ic.xls``, sha256 + c6a58f63...): the all-returns total row, and for each of the four + qualifying-child splits its 28 AGI bins and its total row, as returns and + amount; +* IRS SOI Filing Season Statistics Table 1, 2025 week 47, tax year 2024 + (``25inweek47.xlsx``, sha256 5b8f0573...): EITC returns and amount in 16 AGI + bins and in total. + +The pinned-feed tests in ``test_us_fiscal_targets.py`` skip in CI, which has no +feed. These run everywhere, so the halving fixed in microcosm#1227 cannot come +back unnoticed: the compile summed each split's AGI bins and its total row +into the all-AGI source total, uprated the four total rows by 0.4877 (returns) +and 0.5209 (amount), and shipped them at 11.92 million returns and $34.52 +billion against the TY2024 filing season's 23.84 million and $69.04 billion. + +IRS-published EITC (EITC statistics pages, read 2026-10-14): + +* TY2023, returns processed by December 2024: "more than 23 million" workers + and families received "about $64 billion"; 27% had no qualifying child, 36% + one, 24% two and 13% three or more. +* TY2024, processed by December 2025: about 24 million and $69.6 billion. + +Those count claims processed by December of the filing year. Publication 1304 +is SOI's full-year sample of all returns for the tax year, so its TY2023 EITC +(24,439,936 returns, $66.27 billion) sits 6.3% and 3.5% above the December +counts. The reconciliation tolerance is 10%: wide enough for that basis +difference, far too narrow for a halving. Child shares are compared within 1.5 +percentage points because IRS rounds them to whole percents. +""" + +from __future__ import annotations + +import functools +import json + +import pytest +from hypothesis import HealthCheck, given, settings +from hypothesis import strategies as st + +from microcosm.build.ledger_artifact import load_ledger_consumer_artifact +from test_support.microcosm_build.us_fiscal_targets import ( + _load_repo_tool, + compile_us_fiscal_target_registry, + packaged_reference_facts, +) +from test_support.paths import paths_for + +_TEST_PATHS = paths_for("microcosm-build") +_FIXTURE = _TEST_PATHS.tests / "fixtures" / "us_soi_eitc_table_2_5_feed_rows.jsonl" + +_SPLITS = ( + "no_qualifying_children", + "one_qualifying_child", + "two_qualifying_children", + "three_or_more_qualifying_children", +) +_TABLE_2_5 = "irs_soi.ty2023.table_2_5." +_CHILD_RECORD_SET = f"{_TABLE_2_5}eitc_by_agi_children." +_ALL_RETURNS_RECORD_SET = f"{_TABLE_2_5}eitc_all_returns" +_FILING_SEASON = "irs_soi.ty2024.filing_season_week47." +_FILING_SEASON_BINS = f"{_FILING_SEASON}eitc_by_agi." +_FILING_SEASON_TOTAL = f"{_FILING_SEASON}eitc_all_returns." +# kind -> (Table 2.5 child-split measure, all-returns and filing-season measure) +_KINDS = { + "returns": ("eitc_returns", "total_earned_income_credit_returns"), + "amount": ("eitc_total", "total_earned_income_credit_amount"), +} + +# IRS-published EITC; see the module docstring. +_IRS_PUBLISHED = { + 2023: {"returns": 23_000_000, "amount": 64_000_000_000}, + 2024: {"returns": 24_000_000, "amount": 69_600_000_000}, +} +_IRS_TY2023_CHILD_SHARES = { + "no_qualifying_children": 0.27, + "one_qualifying_child": 0.36, + "two_qualifying_children": 0.24, + "three_or_more_qualifying_children": 0.13, +} +_PUBLISHED_TOLERANCE = 0.10 +_SHARE_TOLERANCE = 0.015 +# SOI rounds each cell ("Detail may not add to totals because of rounding"): +# counts to the return, amounts to $1,000. The widest gap between a split's +# bins and its total row in the TY2023 workbook is 3 returns and $2,000. +_ROUNDING = {"returns": 5, "amount": 5_000} + +_SETTINGS = settings( + max_examples=100, + deadline=None, + suppress_health_check=[HealthCheck.too_slow], +) + + +@functools.cache +def _feed_rows() -> tuple[dict[str, object], ...]: + return tuple(load_ledger_consumer_artifact(_FIXTURE).facts) + + +def _record_id(fact: dict[str, object]) -> str: + return fact["lineage"]["source_record_id"] + + +def _agi_bounds(fact: dict[str, object]) -> tuple[float, float]: + lower, upper = -float("inf"), float("inf") + for constraint in fact.get("universe_constraints", {}).get("constraints", ()): + if not constraint["variable"].endswith("adjusted_gross_income"): + continue + if constraint["operator"] == ">=": + lower = float(constraint["value"]) + elif constraint["operator"] == "<": + upper = float(constraint["value"]) + else: # pragma: no cover - the fixture uses only >= and < + raise AssertionError(f"unexpected AGI operator in {_record_id(fact)}") + return lower, upper + + +def _inside(inner: tuple[float, float], outer: tuple[float, float]) -> bool: + return outer[0] <= inner[0] and inner[1] <= outer[1] + + +def _split_rows(kind: str) -> dict[str, dict[str, dict[str, object]]]: + """split -> AGI row id (28 bins and ``total``) -> fact.""" + + measure = _KINDS[kind][0] + rows: dict[str, dict[str, dict[str, object]]] = {} + for fact in _feed_rows(): + layout = fact["layout"] + record_set = layout["record_set_id"] + if record_set.startswith(_CHILD_RECORD_SET) and layout["measure_id"] == measure: + split = record_set.removeprefix(_CHILD_RECORD_SET) + rows.setdefault(split, {})[layout["groupby_value_id"]] = fact + return rows + + +def _filing_season_bins(kind: str) -> dict[str, dict[str, object]]: + measure = _KINDS[kind][1] + return { + fact["layout"]["groupby_value_id"]: fact + for fact in _feed_rows() + if _record_id(fact).startswith(_FILING_SEASON_BINS) + and fact["layout"]["measure_id"] == measure + } + + +def _single(prefix: str, measure: str) -> dict[str, object]: + (fact,) = ( + fact + for fact in _feed_rows() + if _record_id(fact).startswith(prefix) + and fact["layout"]["measure_id"] == measure + ) + return fact + + +def _compile(facts) -> dict[str, object]: + registry = compile_us_fiscal_target_registry( + [*packaged_reference_facts(), *facts], + target_period=2024, + allow_unaged_dollar_targets=True, + ) + return {spec.name: spec for spec in registry.specs} + + +@functools.cache +def _compiled_real() -> dict[str, object]: + return _compile(_feed_rows()) + + +def _compiled_split_rows(by_name, kind: str) -> dict[str, dict[str, object]]: + """split -> AGI row id -> compiled spec, for every Table 2.5 child row.""" + + measure = _KINDS[kind][0] + return { + split: { + row_id: by_name[f"{_CHILD_RECORD_SET}{split}.{row_id}.{measure}"] + for row_id in rows + } + for split, rows in _split_rows(kind).items() + } + + +def _uprating_groups(kind: str) -> dict[tuple[float, float], list[str]]: + """The AGI group each Table 2.5 bin is uprated in -> the bins in it. + + A bin's group is the narrowest filing-season bin that contains it, or, + when filing-season bins are finer (Table 2.5's $50,000-and-over bin), the + bin's own interval covered by the filing-season bins inside it. + """ + + season = [_agi_bounds(fact) for fact in _filing_season_bins(kind).values()] + groups: dict[tuple[float, float], list[str]] = {} + for row_id, fact in next(iter(_split_rows(kind).values())).items(): + if row_id == "total": + continue + bounds = _agi_bounds(fact) + containing = [group for group in season if _inside(bounds, group)] + group = ( + min(containing, key=lambda item: item[1] - item[0]) + if containing + else bounds + ) + groups.setdefault(group, []).append(row_id) + return groups + + +def test_fixture_holds_every_table_2_5_and_filing_season_row() -> None: + """Four child splits x (28 AGI bins + total) x 2 measures, the 8-measure + all-returns total row, and 16 filing-season AGI bins plus a total for each + measure: 274 rows.""" + + assert len(_feed_rows()) == 274 + for kind in _KINDS: + rows = _split_rows(kind) + assert set(rows) == set(_SPLITS) + for split_rows in rows.values(): + assert len(split_rows) == 29 + assert "total" in split_rows + assert len(_filing_season_bins(kind)) == 16 + assert ( + sum( + 1 + for fact in _feed_rows() + if fact["layout"]["record_set_id"] == _ALL_RETURNS_RECORD_SET + ) + == 8 + ) + + +@pytest.mark.parametrize("kind", sorted(_KINDS)) +def test_each_child_split_s_agi_bins_tile_agi_and_sum_to_its_total_row( + kind: str, +) -> None: + """Source check: in each split the 28 Table 2.5 AGI bins tile AGI and add + to the split's total row within SOI rounding, so the extraction neither + drops, shifts nor repeats a row.""" + + for split, rows in _split_rows(kind).items(): + bins = {row_id: fact for row_id, fact in rows.items() if row_id != "total"} + edges = sorted(_agi_bounds(fact) for fact in bins.values()) + assert edges[0][0] == -float("inf") + assert edges[-1][1] == float("inf") + assert all( + left[1] == right[0] for left, right in zip(edges, edges[1:], strict=False) + ), split + assert _agi_bounds(rows["total"]) == (-float("inf"), float("inf")) + gap = sum(fact["value"] for fact in bins.values()) - rows["total"]["value"] + assert abs(gap) <= _ROUNDING[kind], (split, gap) + + +@pytest.mark.parametrize("kind", sorted(_KINDS)) +def test_filing_season_agi_bins_sum_to_the_filing_season_total(kind: str) -> None: + """Source check for the uprating index: the 16 TY2024 filing-season AGI + bins tile AGI and add to its all-returns total within SOI rounding.""" + + bins = _filing_season_bins(kind) + edges = sorted(_agi_bounds(fact) for fact in bins.values()) + assert edges[0][0] == -float("inf") + assert edges[-1][1] == float("inf") + assert all( + left[1] == right[0] for left, right in zip(edges, edges[1:], strict=False) + ) + total = _single(_FILING_SEASON_TOTAL, _KINDS[kind][1])["value"] + assert abs(sum(fact["value"] for fact in bins.values()) - total) <= _ROUNDING[kind] + + +@pytest.mark.parametrize("kind", sorted(_KINDS)) +def test_child_split_totals_add_to_the_all_returns_total(kind: str) -> None: + """The four splits' total rows add to Table 2.5's all-returns total + (24,439,936 returns; $66,270,000,000), so no split is a subset such as one + filing status or one component of the credit.""" + + split_total = sum(rows["total"]["value"] for rows in _split_rows(kind).values()) + all_returns = _single(_ALL_RETURNS_RECORD_SET, _KINDS[kind][1])["value"] + assert abs(split_total - all_returns) <= _ROUNDING[kind] + + +@pytest.mark.parametrize("kind", sorted(_KINDS)) +def test_ty2023_table_2_5_totals_reconcile_with_irs_published(kind: str) -> None: + """The TY2023 child-split total rows add to within 10% of the IRS-published + TY2023 EITC (more than 23 million returns, about $64 billion): 24.44 + million is 6.3% above it and $66.27 billion 3.5% above.""" + + total = sum(rows["total"]["value"] for rows in _split_rows(kind).values()) + assert total == pytest.approx(_IRS_PUBLISHED[2023][kind], rel=_PUBLISHED_TOLERANCE) + + +def test_ty2023_child_split_shares_match_irs_published() -> None: + """Childless 27.7%, one child 35.5%, two 23.7%, three or more 13.1%, + against IRS's published 27/36/24/13.""" + + rows = _split_rows("returns") + total = sum(split_rows["total"]["value"] for split_rows in rows.values()) + for split, share in _IRS_TY2023_CHILD_SHARES.items(): + assert rows[split]["total"]["value"] / total == pytest.approx( + share, abs=_SHARE_TOLERANCE + ), split + + +@pytest.mark.parametrize("kind", sorted(_KINDS)) +def test_compiled_total_rows_sum_to_the_filing_season_and_irs_published( + kind: str, +) -> None: + """The regression for microcosm#1227 on real data. Each total row takes + one factor, the filing-season EITC over the source total rows (23,837,149 + / 24,439,936 and $69,041,650,000 / $66,269,999,000), so the four total rows + add to the filing season's AGI bins, as their 112 compiled bins do, and to + within 10% of IRS's published TY2023 and TY2024 EITC.""" + + by_name = _compiled_real() + compiled = _compiled_split_rows(by_name, kind) + source = _split_rows(kind) + active = sum(fact["value"] for fact in _filing_season_bins(kind).values()) + source_total = sum(rows["total"]["value"] for rows in source.values()) + + totals = {split: rows["total"] for split, rows in compiled.items()} + bins = [ + spec + for rows in compiled.values() + for row_id, spec in rows.items() + if row_id != "total" + ] + assert len(bins) == 4 * 28 + assert sum(spec.value for spec in totals.values()) == pytest.approx( + active, rel=1e-12 + ) + assert sum(spec.value for spec in bins) == pytest.approx(active, rel=1e-12) + for split, spec in totals.items(): + assert float(spec.metadata["uprating_factor"]) == pytest.approx( + active / source_total, rel=1e-12 + ) + assert spec.metadata["uprating_agi_lower_bound"] == "-inf" + assert spec.metadata["uprating_agi_upper_bound"] == "inf" + assert spec.value == pytest.approx( + source[split]["total"]["value"] * active / source_total, rel=1e-12 + ) + compiled_total = sum(spec.value for spec in totals.values()) + for year in (2023, 2024): + assert compiled_total == pytest.approx( + _IRS_PUBLISHED[year][kind], rel=_PUBLISHED_TOLERANCE + ), year + + +def _with_filing_season( + values: dict[tuple[str, str], float], +) -> list[dict[str, object]]: + """The fixture rows with filing-season AGI bins replaced by ``values`` + (keyed by kind and AGI row id) and each filing-season total set to their + sum.""" + + measure_kind = {measures[1]: kind for kind, measures in _KINDS.items()} + totals = { + kind: sum( + value for (value_kind, _), value in values.items() if value_kind == kind + ) + for kind in _KINDS + } + rows = [] + for fact in _feed_rows(): + record_id = _record_id(fact) + kind = measure_kind.get(fact["layout"]["measure_id"]) + if record_id.startswith(_FILING_SEASON_BINS): + fact = {**fact, "value": values[(kind, fact["layout"]["groupby_value_id"])]} + elif record_id.startswith(_FILING_SEASON_TOTAL): + fact = {**fact, "value": totals[kind]} + rows.append(fact) + return rows + + +@st.composite +def _filing_seasons(draw): + """Any nonnegative TY2024 filing-season EITC by AGI, returns and amount, + with at least one return and one dollar in total.""" + + values = {} + for kind, ceiling in (("returns", 10**7), ("amount", 5 * 10**10)): + for row_id in _filing_season_bins(kind): + values[(kind, row_id)] = draw(st.integers(min_value=0, max_value=ceiling)) + if not any( + value for (value_kind, _), value in values.items() if value_kind == kind + ): + values[(kind, "10k_to_15k")] = 1 + return values + + +@given(_filing_seasons()) +@_SETTINGS +def test_compiled_agi_bins_and_total_rows_both_sum_to_any_filing_season(values) -> None: + """For any filing-season EITC by AGI, on the real Table 2.5 layout: + + * the four total rows add to the filing season's total, and keep the + TY2023 child split of the total rows; + * the 112 AGI bins add to the same total, and within each uprating AGI + group to the filing season's EITC in that group, keeping the group's + TY2023 child split. + + The real layout covers both grouping paths: Table 2.5 bins inside one + filing-season bin, and the $50,000-and-over bin, which spans seven.""" + + by_name = _compile(_with_filing_season(values)) + for kind in _KINDS: + compiled = _compiled_split_rows(by_name, kind) + source = _split_rows(kind) + season = { + row_id: (_agi_bounds(fact), values[(kind, row_id)]) + for row_id, fact in _filing_season_bins(kind).items() + } + active = sum(value for _, value in season.values()) + source_total = sum(rows["total"]["value"] for rows in source.values()) + + totals = sum(rows["total"].value for rows in compiled.values()) + assert totals == pytest.approx(active, rel=1e-9, abs=1e-6) + for split, rows in compiled.items(): + assert rows["total"].value == pytest.approx( + source[split]["total"]["value"] * active / source_total, + rel=1e-9, + abs=1e-6, + ) + + bins_total = 0.0 + for group, row_ids in _uprating_groups(kind).items(): + group_active = sum( + value for bounds, value in season.values() if _inside(bounds, group) + ) + group_source = sum( + source[split][row_id]["value"] + for split in _SPLITS + for row_id in row_ids + ) + group_compiled = 0.0 + for split in _SPLITS: + for row_id in row_ids: + spec = compiled[split][row_id] + assert spec.value == pytest.approx( + source[split][row_id]["value"] * group_active / group_source, + rel=1e-9, + abs=1e-6, + ) + group_compiled += spec.value + assert group_compiled == pytest.approx(group_active, rel=1e-9, abs=1e-6) + bins_total += group_compiled + assert bins_total == pytest.approx(active, rel=1e-9, abs=1e-6) + + +@given(growth=st.integers(min_value=25, max_value=400)) +@_SETTINGS +def test_uniform_growth_keeps_each_split_s_bins_summing_to_its_total_row( + growth: int, +) -> None: + """When every AGI group's EITC grows by one factor, each split's 28 + compiled AGI bins add to its compiled total row, up to the source's own + rounding gap between bins and total (at most 5 returns or $5,000 before + scaling).""" + + factor = growth / 100 + values: dict[tuple[str, str], float] = {} + for kind in _KINDS: + source = _split_rows(kind) + season = { + row_id: _agi_bounds(fact) + for row_id, fact in _filing_season_bins(kind).items() + } + for row_id in season: + values[(kind, row_id)] = 0.0 + for group, row_ids in _uprating_groups(kind).items(): + group_source = sum( + source[split][row_id]["value"] + for split in _SPLITS + for row_id in row_ids + ) + # Put the whole group on one filing-season bin inside it; the + # $50,000-and-over group sums its seven filing-season bins. + first = min( + (row_id for row_id, bounds in season.items() if _inside(bounds, group)), + key=lambda row_id: season[row_id], + ) + values[(kind, first)] = group_source * factor + + by_name = _compile(_with_filing_season(values)) + for kind in _KINDS: + for split, rows in _compiled_split_rows(by_name, kind).items(): + bins = sum(spec.value for row_id, spec in rows.items() if row_id != "total") + assert bins == pytest.approx( + rows["total"].value, abs=2 * _ROUNDING[kind] * factor + ), (kind, split) + + +def test_fixture_rows_are_verbatim_pinned_feed_rows() -> None: + """Where the pinned feed is present (not in CI), the fixture is exactly + the feed's rows for these record sets, byte for byte.""" + + feed_path = _load_repo_tool("build_us_target_parity_manifest").DEFAULT_FEED_PATH + if not feed_path.exists(): + pytest.skip(f"pinned feed not present at {feed_path}") + record_sets = {fact["layout"]["record_set_id"] for fact in _feed_rows()} + with feed_path.open(encoding="utf-8") as feed: + feed_rows = sorted( + line.rstrip("\n") + for line in feed + if json.loads(line)["layout"]["record_set_id"] in record_sets + ) + fixture_rows = sorted( + line.rstrip("\n") + for line in _FIXTURE.read_text(encoding="utf-8").splitlines() + if line.strip() + ) + assert fixture_rows == feed_rows diff --git a/packages/microcosm-build/tests/fixtures/us_soi_eitc_table_2_5_feed_rows.jsonl b/packages/microcosm-build/tests/fixtures/us_soi_eitc_table_2_5_feed_rows.jsonl new file mode 100644 index 0000000000..da5b1796df --- /dev/null +++ b/packages/microcosm-build/tests/fixtures/us_soi_eitc_table_2_5_feed_rows.jsonl @@ -0,0 +1,274 @@ +{"aggregate_fact_key": "ledger.aggregate_fact.v2:146f9bac781a3cb1cc7c634a", "aggregation": {"method": "sum"}, "assertion": "observation", "concept_alignment": {"authority": "ledger-us", "canonical_concept": "us:statutes/26/62#adjusted_gross_income", "concept_alignment_key": "ledger.concept_alignment.v2:2bd741b3ea7dffdd1d9a7c97", "evidence_notes": "IRS SOI Table 2.5 reports adjusted gross income less deficit for individual income tax returns with earned income credit; IRC section 62 defines adjusted gross income. This Ledger assertion treats the SOI total-row AGI column as adopting that legal concept for the tax-year source record.", "evidence_url": "https://uscode.house.gov/view.xhtml?req=(title:26%20section:62%20edition:prelim)", "legal_vintage": "tax_year_2023", "relation": "exact", "source_concept": "irs_soi.adjusted_gross_income"}, "dimension_labels": {"income_range": "Income range", "qualifying_children": "Qualifying children", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:926e7d749cf1dbf623c6c614", "dimension_value_labels": {"income_range": {"all": "All income ranges"}, "qualifying_children": {"all": "All qualifying-children counts"}, "us:statutes/26/62#adjusted_gross_income": {"total": "Total"}}, "dimensions": {"income_range": "all", "qualifying_children": "all"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year sum us:statutes/26/62#adjusted gross income for tax unit (income range=all, qualifying children=all) [irs_soi Publication 1304 Table 2.5 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 0, "groupby_value_id": "total", "groupby_value_label": "Total", "measure_id": "adjusted_gross_income", "measure_label": "Adjusted gross income", "measure_ordinal": 1, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_all_returns", "record_set_spec_hash": "3e61c76e16b3e4f5952096f3", "record_set_spec_id": "irs_soi.table_2_5.eitc_all_returns.v1", "source_column_id": "adjusted_gross_income", "source_row_id": "total", "table_record_kind": "total"}, "legacy_fact_key": "ledger.fact.v1:c5c7a64415ea40af960ff53b", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:1eb343b96146365c6490f46b", "ledger.source_cell.v1:7c9b5ab870d72bb11bb0919b", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_all_returns.total.adjusted_gross_income", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.adjusted_gross_income", "source_measure_id": "adjusted_gross_income", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:05a489ca0c96047c354a4084", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:efe75193935a21b705ea49fb", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:e1f7b1bba9dd30773566fecd", "source_series_key": "ledger.source_series.v2:bd5c1ae9f739b00beeb23adf", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:f7a3948479d84b148d180863", "universe_constraints": {"domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 550286758000, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:a66c8df765e30196c7399523", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "qualifying_children": "Qualifying children", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:926e7d749cf1dbf623c6c614", "dimension_value_labels": {"income_range": {"all": "All income ranges"}, "qualifying_children": {"all": "All qualifying-children counts"}, "us:statutes/26/62#adjusted_gross_income": {"total": "Total"}}, "dimensions": {"income_range": "all", "qualifying_children": "all"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year sum irs soi eic earned income for tax unit (income range=all, qualifying children=all) [irs_soi Publication 1304 Table 2.5 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 0, "groupby_value_id": "total", "groupby_value_label": "Total", "measure_id": "eic_earned_income_amount", "measure_label": "EIC earned income", "measure_ordinal": 3, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_all_returns", "record_set_spec_hash": "3e61c76e16b3e4f5952096f3", "record_set_spec_id": "irs_soi.table_2_5.eitc_all_returns.v1", "source_column_id": "eic_earned_income_amount", "source_row_id": "total", "table_record_kind": "total"}, "legacy_fact_key": "ledger.fact.v1:7a436a90bd546e4a9fd143b6", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:d30e6b018c703d681f253297", "ledger.source_cell.v1:769937c1b4ce3604abc47fd6", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_all_returns.total.eic_earned_income_amount", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.eic_earned_income", "source_measure_id": "eic_earned_income_amount", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:37e9545953259d3daeaad111", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:0a9a7d63faaee70ee9633ebd", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:e1f7b1bba9dd30773566fecd", "source_series_key": "ledger.source_series.v2:bd5c1ae9f739b00beeb23adf", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:f7a3948479d84b148d180863", "universe_constraints": {"domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 543889715000, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:15694ea42ce955ce74e74849", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "qualifying_children": "Qualifying children", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:926e7d749cf1dbf623c6c614", "dimension_value_labels": {"income_range": {"all": "All income ranges"}, "qualifying_children": {"all": "All qualifying-children counts"}, "us:statutes/26/62#adjusted_gross_income": {"total": "Total"}}, "dimensions": {"income_range": "all", "qualifying_children": "all"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year count irs soi returns with eic earned income for tax unit (income range=all, qualifying children=all) [irs_soi Publication 1304 Table 2.5 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 0, "groupby_value_id": "total", "groupby_value_label": "Total", "measure_id": "eic_earned_income_returns", "measure_label": "Returns with EIC earned income", "measure_ordinal": 2, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_all_returns", "record_set_spec_hash": "3e61c76e16b3e4f5952096f3", "record_set_spec_id": "irs_soi.table_2_5.eitc_all_returns.v1", "source_column_id": "eic_earned_income_returns", "source_row_id": "total", "table_record_kind": "total"}, "legacy_fact_key": "ledger.fact.v1:d07077987035246266c2ec46", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:5926d004368c5ceb60c7cfa9", "ledger.source_cell.v1:95f87b4715a83fc7a609667c", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_all_returns.total.eic_earned_income_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_eic_earned_income", "source_measure_id": "eic_earned_income_returns", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:bf2cffaa0564802d5173c23c", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:3debf955257ea35260b7c543", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:e1f7b1bba9dd30773566fecd", "source_series_key": "ledger.source_series.v2:bd5c1ae9f739b00beeb23adf", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:f7a3948479d84b148d180863", "universe_constraints": {"domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 24439936, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:21d18c86f5e3620148659e01", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "qualifying_children": "Qualifying children", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:926e7d749cf1dbf623c6c614", "dimension_value_labels": {"income_range": {"all": "All income ranges"}, "qualifying_children": {"all": "All qualifying-children counts"}, "us:statutes/26/62#adjusted_gross_income": {"total": "Total"}}, "dimensions": {"income_range": "all", "qualifying_children": "all"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year sum irs soi eic refundable portion for tax unit (income range=all, qualifying children=all) [irs_soi Publication 1304 Table 2.5 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 0, "groupby_value_id": "total", "groupby_value_label": "Total", "measure_id": "eic_refundable_portion_amount", "measure_label": "EIC refundable portion", "measure_ordinal": 7, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_all_returns", "record_set_spec_hash": "3e61c76e16b3e4f5952096f3", "record_set_spec_id": "irs_soi.table_2_5.eitc_all_returns.v1", "source_column_id": "eic_refundable_portion_amount", "source_row_id": "total", "table_record_kind": "total"}, "legacy_fact_key": "ledger.fact.v1:82c730ebfc13eb3524c0a7b1", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:93e5650c6a8867ec36b17ed6", "ledger.source_cell.v1:280715552a2176cb6c6774a3", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_all_returns.total.eic_refundable_portion_amount", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.eic_refundable_portion", "source_measure_id": "eic_refundable_portion_amount", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:dad2b6793b500eaed6100be2", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:8b9183afc4ddc045f6de6ba3", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:e1f7b1bba9dd30773566fecd", "source_series_key": "ledger.source_series.v2:bd5c1ae9f739b00beeb23adf", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:f7a3948479d84b148d180863", "universe_constraints": {"domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 55883268000, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:2d57b54c152057e8717acadc", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "qualifying_children": "Qualifying children", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:926e7d749cf1dbf623c6c614", "dimension_value_labels": {"income_range": {"all": "All income ranges"}, "qualifying_children": {"all": "All qualifying-children counts"}, "us:statutes/26/62#adjusted_gross_income": {"total": "Total"}}, "dimensions": {"income_range": "all", "qualifying_children": "all"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year count irs soi returns with eic refundable portion for tax unit (income range=all, qualifying children=all) [irs_soi Publication 1304 Table 2.5 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 0, "groupby_value_id": "total", "groupby_value_label": "Total", "measure_id": "eic_refundable_portion_returns", "measure_label": "Returns with refundable EIC portion", "measure_ordinal": 6, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_all_returns", "record_set_spec_hash": "3e61c76e16b3e4f5952096f3", "record_set_spec_id": "irs_soi.table_2_5.eitc_all_returns.v1", "source_column_id": "eic_refundable_portion_returns", "source_row_id": "total", "table_record_kind": "total"}, "legacy_fact_key": "ledger.fact.v1:f4e8bb07d092f04a63ad78eb", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:2d936323ae571fbbeaf5451e", "ledger.source_cell.v1:e48963f1e8c5e11b17e11eab", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_all_returns.total.eic_refundable_portion_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_eic_refundable_portion", "source_measure_id": "eic_refundable_portion_returns", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:0e51a59d442fb61691fc76e1", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:171a40149581c2e418463bb4", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:e1f7b1bba9dd30773566fecd", "source_series_key": "ledger.source_series.v2:bd5c1ae9f739b00beeb23adf", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:f7a3948479d84b148d180863", "universe_constraints": {"domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 20876626, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:87c8fb9c3ee2c17f26734d32", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "qualifying_children": "Qualifying children", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:926e7d749cf1dbf623c6c614", "dimension_value_labels": {"income_range": {"all": "All income ranges"}, "qualifying_children": {"all": "All qualifying-children counts"}, "us:statutes/26/62#adjusted_gross_income": {"total": "Total"}}, "dimensions": {"income_range": "all", "qualifying_children": "all"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year count irs soi returns with earned income credit for tax unit (income range=all, qualifying children=all) [irs_soi Publication 1304 Table 2.5 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 0, "groupby_value_id": "total", "groupby_value_label": "Total", "measure_id": "eitc_return_count", "measure_label": "Returns with earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_all_returns", "record_set_spec_hash": "3e61c76e16b3e4f5952096f3", "record_set_spec_id": "irs_soi.table_2_5.eitc_all_returns.v1", "source_column_id": "eitc_return_count", "source_row_id": "total", "table_record_kind": "total"}, "legacy_fact_key": "ledger.fact.v1:bc0ca6f169ff6dd394c21ba8", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:f2c2b8bb8eb5ac4162ee3fcb", "ledger.source_cell.v1:0c449c79e0962b32de8fde95", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_all_returns.total.eitc_return_count", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_earned_income_credit", "source_measure_id": "eitc_return_count", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:98571238088cb3b52e5167ef", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:de966f963943b1891ef81a00", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:e1f7b1bba9dd30773566fecd", "source_series_key": "ledger.source_series.v2:bd5c1ae9f739b00beeb23adf", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:f7a3948479d84b148d180863", "universe_constraints": {"domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 24439936, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:23513befa4f360f923beeb3d", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "qualifying_children": "Qualifying children", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:926e7d749cf1dbf623c6c614", "dimension_value_labels": {"income_range": {"all": "All income ranges"}, "qualifying_children": {"all": "All qualifying-children counts"}, "us:statutes/26/62#adjusted_gross_income": {"total": "Total"}}, "dimensions": {"income_range": "all", "qualifying_children": "all"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year sum irs soi total earned income credit for tax unit (income range=all, qualifying children=all) [irs_soi Publication 1304 Table 2.5 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 0, "groupby_value_id": "total", "groupby_value_label": "Total", "measure_id": "total_earned_income_credit_amount", "measure_label": "Total earned income credit", "measure_ordinal": 5, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_all_returns", "record_set_spec_hash": "3e61c76e16b3e4f5952096f3", "record_set_spec_id": "irs_soi.table_2_5.eitc_all_returns.v1", "source_column_id": "total_earned_income_credit_amount", "source_row_id": "total", "table_record_kind": "total"}, "legacy_fact_key": "ledger.fact.v1:67e0b32d88616fcb83586163", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:d42e73d2868cbe8f39d92f64", "ledger.source_cell.v1:2c8e70b83cb8cd1851d657b0", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_all_returns.total.total_earned_income_credit_amount", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "total_earned_income_credit_amount", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:36ea3fa641ae393c69ef1338", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:c9c53c864cbde2c8c9931d3a", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:e1f7b1bba9dd30773566fecd", "source_series_key": "ledger.source_series.v2:bd5c1ae9f739b00beeb23adf", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:f7a3948479d84b148d180863", "universe_constraints": {"domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 66270000000, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:5daf3bfecb32d62db3744cb1", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "qualifying_children": "Qualifying children", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:926e7d749cf1dbf623c6c614", "dimension_value_labels": {"income_range": {"all": "All income ranges"}, "qualifying_children": {"all": "All qualifying-children counts"}, "us:statutes/26/62#adjusted_gross_income": {"total": "Total"}}, "dimensions": {"income_range": "all", "qualifying_children": "all"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year count irs soi returns with total earned income credit for tax unit (income range=all, qualifying children=all) [irs_soi Publication 1304 Table 2.5 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 0, "groupby_value_id": "total", "groupby_value_label": "Total", "measure_id": "total_earned_income_credit_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 4, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_all_returns", "record_set_spec_hash": "3e61c76e16b3e4f5952096f3", "record_set_spec_id": "irs_soi.table_2_5.eitc_all_returns.v1", "source_column_id": "total_earned_income_credit_returns", "source_row_id": "total", "table_record_kind": "total"}, "legacy_fact_key": "ledger.fact.v1:f3706cbbae03a5ac7a7503c6", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:7d3bf0900a280c4df1859fe1", "ledger.source_cell.v1:d8fa60339a6c262d87aa3064", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_all_returns.total.total_earned_income_credit_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "total_earned_income_credit_returns", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:6a49f120e44f770d6bca06ee", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:1831ea073cd7f2d065b58452", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:e1f7b1bba9dd30773566fecd", "source_series_key": "ledger.source_series.v2:bd5c1ae9f739b00beeb23adf", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:f7a3948479d84b148d180863", "universe_constraints": {"domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 24439936, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:958139e0f6cd8f3721a56503", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:ccf920a8c0d384ae0a02cd6e", "dimension_value_labels": {"income_range": {"10k_to_11k": "$10,000 under $11,000"}, "us:statutes/26/62#adjusted_gross_income": {"10k_to_11k": "$10,000 under $11,000"}}, "dimensions": {"income_range": "10k_to_11k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year count irs soi returns with total earned income credit for tax unit (income range=10k to 11k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 11, "groupby_value_id": "10k_to_11k", "groupby_value_label": "$10,000 under $11,000", "measure_id": "eitc_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.no_qualifying_children", "record_set_spec_hash": "040ef03d3d89402487e06f7e", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.no_qualifying_children.v1", "source_column_id": "total_earned_income_credit_returns", "source_row_id": "10k_to_11k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:16a77f753074dcd2fe1efe7f", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:ba5f92e92ed7412a70bdc301", "ledger.source_cell.v1:e928b3c3a303e4827281f8aa", "ledger.source_cell.v1:819ca4f002349988cfbe2885", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:1be4bd0c6fde359d8e9950a1", "ledger.source_cell.v1:3ca22463aa221258de125c38"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.no_qualifying_children.10k_to_11k.eitc_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "eitc_returns", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:2864bd3215b5154570514bf2", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:99e842207c75676bf508688a", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:1b45d40fbb62e828e6492e93", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:7a4c67d2fee44d13aa015071", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 11000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 0, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 10000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 434386, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:8ba3933a821d497910efc9a6", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:ccf920a8c0d384ae0a02cd6e", "dimension_value_labels": {"income_range": {"10k_to_11k": "$10,000 under $11,000"}, "us:statutes/26/62#adjusted_gross_income": {"10k_to_11k": "$10,000 under $11,000"}}, "dimensions": {"income_range": "10k_to_11k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year sum irs soi total earned income credit for tax unit (income range=10k to 11k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 11, "groupby_value_id": "10k_to_11k", "groupby_value_label": "$10,000 under $11,000", "measure_id": "eitc_total", "measure_label": "Total earned income credit", "measure_ordinal": 1, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.no_qualifying_children", "record_set_spec_hash": "040ef03d3d89402487e06f7e", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.no_qualifying_children.v1", "source_column_id": "total_earned_income_credit_amount", "source_row_id": "10k_to_11k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:6b0eaffa6337a9b3a4acab41", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:4e6994a6ec10e1df9a7d34dc", "ledger.source_cell.v1:279bb8d7ccab9ca8f72605ab", "ledger.source_cell.v1:819ca4f002349988cfbe2885", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:1be4bd0c6fde359d8e9950a1", "ledger.source_cell.v1:3ca22463aa221258de125c38"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.no_qualifying_children.10k_to_11k.eitc_total", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "eitc_total", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:60052bacd5ddb820bf50d89b", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:85b5b7a3378e5581fcadc45c", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:1b45d40fbb62e828e6492e93", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:7a4c67d2fee44d13aa015071", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 11000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 0, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 10000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 245224000, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:1a836f3914fdb9d480cc515b", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:b44ff869e9196c06b1fc556b", "dimension_value_labels": {"income_range": {"11k_to_12k": "$11,000 under $12,000"}, "us:statutes/26/62#adjusted_gross_income": {"11k_to_12k": "$11,000 under $12,000"}}, "dimensions": {"income_range": "11k_to_12k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year count irs soi returns with total earned income credit for tax unit (income range=11k to 12k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 12, "groupby_value_id": "11k_to_12k", "groupby_value_label": "$11,000 under $12,000", "measure_id": "eitc_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.no_qualifying_children", "record_set_spec_hash": "040ef03d3d89402487e06f7e", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.no_qualifying_children.v1", "source_column_id": "total_earned_income_credit_returns", "source_row_id": "11k_to_12k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:88d84ee9039ed538ccd1b0fa", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:32989d22f27ce4dfc4e1bb1e", "ledger.source_cell.v1:e928b3c3a303e4827281f8aa", "ledger.source_cell.v1:990ca582b5935c3792ee1d54", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:1be4bd0c6fde359d8e9950a1", "ledger.source_cell.v1:3ca22463aa221258de125c38"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.no_qualifying_children.11k_to_12k.eitc_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "eitc_returns", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:2864bd3215b5154570514bf2", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:79f741ed4b70b9213e1d56df", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:1b45d40fbb62e828e6492e93", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:7ec9d7636fe9ac7be46bffa3", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 12000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 0, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 11000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 401349, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:79ce4c37687d488232823b17", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:b44ff869e9196c06b1fc556b", "dimension_value_labels": {"income_range": {"11k_to_12k": "$11,000 under $12,000"}, "us:statutes/26/62#adjusted_gross_income": {"11k_to_12k": "$11,000 under $12,000"}}, "dimensions": {"income_range": "11k_to_12k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year sum irs soi total earned income credit for tax unit (income range=11k to 12k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 12, "groupby_value_id": "11k_to_12k", "groupby_value_label": "$11,000 under $12,000", "measure_id": "eitc_total", "measure_label": "Total earned income credit", "measure_ordinal": 1, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.no_qualifying_children", "record_set_spec_hash": "040ef03d3d89402487e06f7e", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.no_qualifying_children.v1", "source_column_id": "total_earned_income_credit_amount", "source_row_id": "11k_to_12k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:284d008d46ee97b6a1f0f66c", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:2282ce211b3479a365f5e647", "ledger.source_cell.v1:279bb8d7ccab9ca8f72605ab", "ledger.source_cell.v1:990ca582b5935c3792ee1d54", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:1be4bd0c6fde359d8e9950a1", "ledger.source_cell.v1:3ca22463aa221258de125c38"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.no_qualifying_children.11k_to_12k.eitc_total", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "eitc_total", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:60052bacd5ddb820bf50d89b", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:2b0763efc1784026e3982cd4", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:1b45d40fbb62e828e6492e93", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:7ec9d7636fe9ac7be46bffa3", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 12000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 0, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 11000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 196793000, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:504404d4a308df8076962bfa", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:65761a82b02d9db7d4517a5f", "dimension_value_labels": {"income_range": {"12k_to_13k": "$12,000 under $13,000"}, "us:statutes/26/62#adjusted_gross_income": {"12k_to_13k": "$12,000 under $13,000"}}, "dimensions": {"income_range": "12k_to_13k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year count irs soi returns with total earned income credit for tax unit (income range=12k to 13k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 13, "groupby_value_id": "12k_to_13k", "groupby_value_label": "$12,000 under $13,000", "measure_id": "eitc_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.no_qualifying_children", "record_set_spec_hash": "040ef03d3d89402487e06f7e", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.no_qualifying_children.v1", "source_column_id": "total_earned_income_credit_returns", "source_row_id": "12k_to_13k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:05b2b00d9c01766ea6030de3", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:bf7b274d0eaaba2193133325", "ledger.source_cell.v1:e928b3c3a303e4827281f8aa", "ledger.source_cell.v1:eff86aa2611ea7455d79b6cc", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:1be4bd0c6fde359d8e9950a1", "ledger.source_cell.v1:3ca22463aa221258de125c38"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.no_qualifying_children.12k_to_13k.eitc_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "eitc_returns", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:2864bd3215b5154570514bf2", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:6ea93905579652b3d4f838ee", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:1b45d40fbb62e828e6492e93", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:ce7669440da8cefd7bb6a7f8", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 13000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 0, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 12000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 441161, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:cd04f4681806b32dd7a804ac", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:65761a82b02d9db7d4517a5f", "dimension_value_labels": {"income_range": {"12k_to_13k": "$12,000 under $13,000"}, "us:statutes/26/62#adjusted_gross_income": {"12k_to_13k": "$12,000 under $13,000"}}, "dimensions": {"income_range": "12k_to_13k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year sum irs soi total earned income credit for tax unit (income range=12k to 13k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 13, "groupby_value_id": "12k_to_13k", "groupby_value_label": "$12,000 under $13,000", "measure_id": "eitc_total", "measure_label": "Total earned income credit", "measure_ordinal": 1, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.no_qualifying_children", "record_set_spec_hash": "040ef03d3d89402487e06f7e", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.no_qualifying_children.v1", "source_column_id": "total_earned_income_credit_amount", "source_row_id": "12k_to_13k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:4b5148c066456377cfb05916", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:96118966911e00214e633c93", "ledger.source_cell.v1:279bb8d7ccab9ca8f72605ab", "ledger.source_cell.v1:eff86aa2611ea7455d79b6cc", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:1be4bd0c6fde359d8e9950a1", "ledger.source_cell.v1:3ca22463aa221258de125c38"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.no_qualifying_children.12k_to_13k.eitc_total", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "eitc_total", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:60052bacd5ddb820bf50d89b", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:3a1150c1ae8d83c2e9e02953", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:1b45d40fbb62e828e6492e93", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:ce7669440da8cefd7bb6a7f8", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 13000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 0, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 12000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 182717000, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:de673b3eff8ad64ff48a2b3b", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:6555da4b1b7c100abb491ca8", "dimension_value_labels": {"income_range": {"13k_to_14k": "$13,000 under $14,000"}, "us:statutes/26/62#adjusted_gross_income": {"13k_to_14k": "$13,000 under $14,000"}}, "dimensions": {"income_range": "13k_to_14k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year count irs soi returns with total earned income credit for tax unit (income range=13k to 14k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 14, "groupby_value_id": "13k_to_14k", "groupby_value_label": "$13,000 under $14,000", "measure_id": "eitc_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.no_qualifying_children", "record_set_spec_hash": "040ef03d3d89402487e06f7e", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.no_qualifying_children.v1", "source_column_id": "total_earned_income_credit_returns", "source_row_id": "13k_to_14k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:e36e6417700d211614668903", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:8718b653864d0625fbe5c548", "ledger.source_cell.v1:e928b3c3a303e4827281f8aa", "ledger.source_cell.v1:5ebdcd8f0f5606c1e96277ac", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:1be4bd0c6fde359d8e9950a1", "ledger.source_cell.v1:3ca22463aa221258de125c38"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.no_qualifying_children.13k_to_14k.eitc_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "eitc_returns", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:2864bd3215b5154570514bf2", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:a55b8e1cd489c2cff4b86752", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:1b45d40fbb62e828e6492e93", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:0d362f30be10898d21e5e494", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 14000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 0, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 13000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 434263, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:d458866559ad6c119e3a2df0", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:6555da4b1b7c100abb491ca8", "dimension_value_labels": {"income_range": {"13k_to_14k": "$13,000 under $14,000"}, "us:statutes/26/62#adjusted_gross_income": {"13k_to_14k": "$13,000 under $14,000"}}, "dimensions": {"income_range": "13k_to_14k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year sum irs soi total earned income credit for tax unit (income range=13k to 14k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 14, "groupby_value_id": "13k_to_14k", "groupby_value_label": "$13,000 under $14,000", "measure_id": "eitc_total", "measure_label": "Total earned income credit", "measure_ordinal": 1, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.no_qualifying_children", "record_set_spec_hash": "040ef03d3d89402487e06f7e", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.no_qualifying_children.v1", "source_column_id": "total_earned_income_credit_amount", "source_row_id": "13k_to_14k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:63e6f1e8422f2409a5c95d7d", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:62198f70af96ef7066235489", "ledger.source_cell.v1:279bb8d7ccab9ca8f72605ab", "ledger.source_cell.v1:5ebdcd8f0f5606c1e96277ac", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:1be4bd0c6fde359d8e9950a1", "ledger.source_cell.v1:3ca22463aa221258de125c38"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.no_qualifying_children.13k_to_14k.eitc_total", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "eitc_total", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:60052bacd5ddb820bf50d89b", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:6af95349728b9df73be23ff5", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:1b45d40fbb62e828e6492e93", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:0d362f30be10898d21e5e494", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 14000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 0, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 13000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 144678000, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:fad3c0c0920abd20cad314a8", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:d120e7e2601ef76ed5d2f2e0", "dimension_value_labels": {"income_range": {"14k_to_15k": "$14,000 under $15,000"}, "us:statutes/26/62#adjusted_gross_income": {"14k_to_15k": "$14,000 under $15,000"}}, "dimensions": {"income_range": "14k_to_15k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year count irs soi returns with total earned income credit for tax unit (income range=14k to 15k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 15, "groupby_value_id": "14k_to_15k", "groupby_value_label": "$14,000 under $15,000", "measure_id": "eitc_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.no_qualifying_children", "record_set_spec_hash": "040ef03d3d89402487e06f7e", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.no_qualifying_children.v1", "source_column_id": "total_earned_income_credit_returns", "source_row_id": "14k_to_15k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:5fdcab168f48279ee642ff4d", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:4205fb370cb827978314e02e", "ledger.source_cell.v1:e928b3c3a303e4827281f8aa", "ledger.source_cell.v1:3d7c76a5fe557f8f7da14850", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:1be4bd0c6fde359d8e9950a1", "ledger.source_cell.v1:3ca22463aa221258de125c38"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.no_qualifying_children.14k_to_15k.eitc_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "eitc_returns", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:2864bd3215b5154570514bf2", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:d80576c81e6cd4f934cf79f5", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:1b45d40fbb62e828e6492e93", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:2da1f0f3221f20b14d3643ce", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 15000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 0, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 14000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 416485, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:d3e79e26aa7bf161c8e690ff", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:d120e7e2601ef76ed5d2f2e0", "dimension_value_labels": {"income_range": {"14k_to_15k": "$14,000 under $15,000"}, "us:statutes/26/62#adjusted_gross_income": {"14k_to_15k": "$14,000 under $15,000"}}, "dimensions": {"income_range": "14k_to_15k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year sum irs soi total earned income credit for tax unit (income range=14k to 15k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 15, "groupby_value_id": "14k_to_15k", "groupby_value_label": "$14,000 under $15,000", "measure_id": "eitc_total", "measure_label": "Total earned income credit", "measure_ordinal": 1, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.no_qualifying_children", "record_set_spec_hash": "040ef03d3d89402487e06f7e", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.no_qualifying_children.v1", "source_column_id": "total_earned_income_credit_amount", "source_row_id": "14k_to_15k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:ef879a572b2b242cbe8b66d6", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:3336a0e2b521393e76a12adf", "ledger.source_cell.v1:279bb8d7ccab9ca8f72605ab", "ledger.source_cell.v1:3d7c76a5fe557f8f7da14850", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:1be4bd0c6fde359d8e9950a1", "ledger.source_cell.v1:3ca22463aa221258de125c38"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.no_qualifying_children.14k_to_15k.eitc_total", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "eitc_total", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:60052bacd5ddb820bf50d89b", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:ddd0253f925894b68630ec60", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:1b45d40fbb62e828e6492e93", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:2da1f0f3221f20b14d3643ce", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 15000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 0, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 14000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 115606000, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:325e873f80265e1fc2695961", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:54876e9edc2826916ebe8943", "dimension_value_labels": {"income_range": {"15k_to_16k": "$15,000 under $16,000"}, "us:statutes/26/62#adjusted_gross_income": {"15k_to_16k": "$15,000 under $16,000"}}, "dimensions": {"income_range": "15k_to_16k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year count irs soi returns with total earned income credit for tax unit (income range=15k to 16k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 16, "groupby_value_id": "15k_to_16k", "groupby_value_label": "$15,000 under $16,000", "measure_id": "eitc_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.no_qualifying_children", "record_set_spec_hash": "040ef03d3d89402487e06f7e", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.no_qualifying_children.v1", "source_column_id": "total_earned_income_credit_returns", "source_row_id": "15k_to_16k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:75c9f15bc42b76618d94437b", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:0d5448261b6c47690340d3a5", "ledger.source_cell.v1:e928b3c3a303e4827281f8aa", "ledger.source_cell.v1:2d23d04d4286bc908bcdba6c", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:1be4bd0c6fde359d8e9950a1", "ledger.source_cell.v1:3ca22463aa221258de125c38"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.no_qualifying_children.15k_to_16k.eitc_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "eitc_returns", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:2864bd3215b5154570514bf2", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:96e531585a864e46ce60cbf9", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:1b45d40fbb62e828e6492e93", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:efe8f4277eb8c6c2ba772a60", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 16000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 0, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 15000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 413105, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:780e135b81b65d72f1a8bd2e", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:54876e9edc2826916ebe8943", "dimension_value_labels": {"income_range": {"15k_to_16k": "$15,000 under $16,000"}, "us:statutes/26/62#adjusted_gross_income": {"15k_to_16k": "$15,000 under $16,000"}}, "dimensions": {"income_range": "15k_to_16k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year sum irs soi total earned income credit for tax unit (income range=15k to 16k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 16, "groupby_value_id": "15k_to_16k", "groupby_value_label": "$15,000 under $16,000", "measure_id": "eitc_total", "measure_label": "Total earned income credit", "measure_ordinal": 1, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.no_qualifying_children", "record_set_spec_hash": "040ef03d3d89402487e06f7e", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.no_qualifying_children.v1", "source_column_id": "total_earned_income_credit_amount", "source_row_id": "15k_to_16k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:beea1e0ee03658fce8aa4aa7", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:641a8ff060358182c736ba35", "ledger.source_cell.v1:279bb8d7ccab9ca8f72605ab", "ledger.source_cell.v1:2d23d04d4286bc908bcdba6c", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:1be4bd0c6fde359d8e9950a1", "ledger.source_cell.v1:3ca22463aa221258de125c38"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.no_qualifying_children.15k_to_16k.eitc_total", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "eitc_total", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:60052bacd5ddb820bf50d89b", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:9aa382cd44483a8da28cff1b", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:1b45d40fbb62e828e6492e93", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:efe8f4277eb8c6c2ba772a60", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 16000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 0, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 15000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 82813000, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:c645ad5f8b40cc8137129c10", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:e020801753bf636f4137f083", "dimension_value_labels": {"income_range": {"16k_to_17k": "$16,000 under $17,000"}, "us:statutes/26/62#adjusted_gross_income": {"16k_to_17k": "$16,000 under $17,000"}}, "dimensions": {"income_range": "16k_to_17k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year count irs soi returns with total earned income credit for tax unit (income range=16k to 17k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 17, "groupby_value_id": "16k_to_17k", "groupby_value_label": "$16,000 under $17,000", "measure_id": "eitc_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.no_qualifying_children", "record_set_spec_hash": "040ef03d3d89402487e06f7e", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.no_qualifying_children.v1", "source_column_id": "total_earned_income_credit_returns", "source_row_id": "16k_to_17k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:9edcea266204fe7b5ce3bbb5", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:bc785a6d5679bc616e19a6d4", "ledger.source_cell.v1:e928b3c3a303e4827281f8aa", "ledger.source_cell.v1:5f445c046837080e75e1fb63", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:1be4bd0c6fde359d8e9950a1", "ledger.source_cell.v1:3ca22463aa221258de125c38"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.no_qualifying_children.16k_to_17k.eitc_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "eitc_returns", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:2864bd3215b5154570514bf2", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:8dd100e799ef6b1b79fd46f1", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:1b45d40fbb62e828e6492e93", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:d25a17ef94de496d84475159", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 17000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 0, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 16000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 398197, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:a228d2bbccc78f66b61b505c", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:e020801753bf636f4137f083", "dimension_value_labels": {"income_range": {"16k_to_17k": "$16,000 under $17,000"}, "us:statutes/26/62#adjusted_gross_income": {"16k_to_17k": "$16,000 under $17,000"}}, "dimensions": {"income_range": "16k_to_17k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year sum irs soi total earned income credit for tax unit (income range=16k to 17k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 17, "groupby_value_id": "16k_to_17k", "groupby_value_label": "$16,000 under $17,000", "measure_id": "eitc_total", "measure_label": "Total earned income credit", "measure_ordinal": 1, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.no_qualifying_children", "record_set_spec_hash": "040ef03d3d89402487e06f7e", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.no_qualifying_children.v1", "source_column_id": "total_earned_income_credit_amount", "source_row_id": "16k_to_17k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:4fcc796a300e06b4f31bd575", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:66b0e7e9e064bdd7164bcf50", "ledger.source_cell.v1:279bb8d7ccab9ca8f72605ab", "ledger.source_cell.v1:5f445c046837080e75e1fb63", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:1be4bd0c6fde359d8e9950a1", "ledger.source_cell.v1:3ca22463aa221258de125c38"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.no_qualifying_children.16k_to_17k.eitc_total", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "eitc_total", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:60052bacd5ddb820bf50d89b", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:a9834af6bef049931464dcbf", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:1b45d40fbb62e828e6492e93", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:d25a17ef94de496d84475159", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 17000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 0, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 16000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 50279000, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:d5a01c5522fd3284a43b07de", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:5b783e3e87b28a82900f18d7", "dimension_value_labels": {"income_range": {"17k_to_18k": "$17,000 under $18,000"}, "us:statutes/26/62#adjusted_gross_income": {"17k_to_18k": "$17,000 under $18,000"}}, "dimensions": {"income_range": "17k_to_18k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year count irs soi returns with total earned income credit for tax unit (income range=17k to 18k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 18, "groupby_value_id": "17k_to_18k", "groupby_value_label": "$17,000 under $18,000", "measure_id": "eitc_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.no_qualifying_children", "record_set_spec_hash": "040ef03d3d89402487e06f7e", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.no_qualifying_children.v1", "source_column_id": "total_earned_income_credit_returns", "source_row_id": "17k_to_18k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:43639038ba9b6401e44d2ef2", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:9817a063c0c861fb4b382d3f", "ledger.source_cell.v1:e928b3c3a303e4827281f8aa", "ledger.source_cell.v1:96f0ce88902f5cc192bc2cf1", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:1be4bd0c6fde359d8e9950a1", "ledger.source_cell.v1:3ca22463aa221258de125c38"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.no_qualifying_children.17k_to_18k.eitc_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "eitc_returns", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:2864bd3215b5154570514bf2", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:e250fa8e2fbf95a46e50119b", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:1b45d40fbb62e828e6492e93", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:ac2f08cc2a9131aec5d9b0fb", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 18000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 0, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 17000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 219387, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:7b3068c8434dbd25a2fda661", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:5b783e3e87b28a82900f18d7", "dimension_value_labels": {"income_range": {"17k_to_18k": "$17,000 under $18,000"}, "us:statutes/26/62#adjusted_gross_income": {"17k_to_18k": "$17,000 under $18,000"}}, "dimensions": {"income_range": "17k_to_18k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year sum irs soi total earned income credit for tax unit (income range=17k to 18k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 18, "groupby_value_id": "17k_to_18k", "groupby_value_label": "$17,000 under $18,000", "measure_id": "eitc_total", "measure_label": "Total earned income credit", "measure_ordinal": 1, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.no_qualifying_children", "record_set_spec_hash": "040ef03d3d89402487e06f7e", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.no_qualifying_children.v1", "source_column_id": "total_earned_income_credit_amount", "source_row_id": "17k_to_18k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:90f42074543b3feac3cd825c", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:36b99a58cad536fd621bee26", "ledger.source_cell.v1:279bb8d7ccab9ca8f72605ab", "ledger.source_cell.v1:96f0ce88902f5cc192bc2cf1", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:1be4bd0c6fde359d8e9950a1", "ledger.source_cell.v1:3ca22463aa221258de125c38"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.no_qualifying_children.17k_to_18k.eitc_total", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "eitc_total", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:60052bacd5ddb820bf50d89b", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:0229622d2090afa446467cdd", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:1b45d40fbb62e828e6492e93", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:ac2f08cc2a9131aec5d9b0fb", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 18000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 0, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 17000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 22656000, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:0dd68570ac5c97a999f57f2e", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:5543b6b51c458ec98faf7826", "dimension_value_labels": {"income_range": {"18k_to_19k": "$18,000 under $19,000"}, "us:statutes/26/62#adjusted_gross_income": {"18k_to_19k": "$18,000 under $19,000"}}, "dimensions": {"income_range": "18k_to_19k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year count irs soi returns with total earned income credit for tax unit (income range=18k to 19k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 19, "groupby_value_id": "18k_to_19k", "groupby_value_label": "$18,000 under $19,000", "measure_id": "eitc_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.no_qualifying_children", "record_set_spec_hash": "040ef03d3d89402487e06f7e", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.no_qualifying_children.v1", "source_column_id": "total_earned_income_credit_returns", "source_row_id": "18k_to_19k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:62a0af380bb7303366aaf1ff", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:70c280c640c482224854c9fa", "ledger.source_cell.v1:e928b3c3a303e4827281f8aa", "ledger.source_cell.v1:9706532848f05860846ab46b", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:1be4bd0c6fde359d8e9950a1", "ledger.source_cell.v1:3ca22463aa221258de125c38"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.no_qualifying_children.18k_to_19k.eitc_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "eitc_returns", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:2864bd3215b5154570514bf2", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:fac37e334d3839f1fa941cfb", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:1b45d40fbb62e828e6492e93", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:9fdbcda52303cfc3a85c9f02", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 19000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 0, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 18000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 42139, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:76a984397981b723a9034f8e", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:5543b6b51c458ec98faf7826", "dimension_value_labels": {"income_range": {"18k_to_19k": "$18,000 under $19,000"}, "us:statutes/26/62#adjusted_gross_income": {"18k_to_19k": "$18,000 under $19,000"}}, "dimensions": {"income_range": "18k_to_19k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year sum irs soi total earned income credit for tax unit (income range=18k to 19k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 19, "groupby_value_id": "18k_to_19k", "groupby_value_label": "$18,000 under $19,000", "measure_id": "eitc_total", "measure_label": "Total earned income credit", "measure_ordinal": 1, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.no_qualifying_children", "record_set_spec_hash": "040ef03d3d89402487e06f7e", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.no_qualifying_children.v1", "source_column_id": "total_earned_income_credit_amount", "source_row_id": "18k_to_19k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:1b8e9c80f64dff18df168dd5", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:4dfdaafafd73c6382de85e33", "ledger.source_cell.v1:279bb8d7ccab9ca8f72605ab", "ledger.source_cell.v1:9706532848f05860846ab46b", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:1be4bd0c6fde359d8e9950a1", "ledger.source_cell.v1:3ca22463aa221258de125c38"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.no_qualifying_children.18k_to_19k.eitc_total", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "eitc_total", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:60052bacd5ddb820bf50d89b", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:25c6c07938682ee7a6a1b106", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:1b45d40fbb62e828e6492e93", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:9fdbcda52303cfc3a85c9f02", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 19000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 0, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 18000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 18723000, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:d99e61580d414eb20dcaa3fb", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:d80c7262e652f9075723dac9", "dimension_value_labels": {"income_range": {"19k_to_20k": "$19,000 under $20,000"}, "us:statutes/26/62#adjusted_gross_income": {"19k_to_20k": "$19,000 under $20,000"}}, "dimensions": {"income_range": "19k_to_20k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year count irs soi returns with total earned income credit for tax unit (income range=19k to 20k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 20, "groupby_value_id": "19k_to_20k", "groupby_value_label": "$19,000 under $20,000", "measure_id": "eitc_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.no_qualifying_children", "record_set_spec_hash": "040ef03d3d89402487e06f7e", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.no_qualifying_children.v1", "source_column_id": "total_earned_income_credit_returns", "source_row_id": "19k_to_20k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:cbf6d1a492d34264848fbfdd", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:1b91c2d0f38d062b8835cd45", "ledger.source_cell.v1:e928b3c3a303e4827281f8aa", "ledger.source_cell.v1:9f4b84b18d42536b691a5509", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:1be4bd0c6fde359d8e9950a1", "ledger.source_cell.v1:3ca22463aa221258de125c38"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.no_qualifying_children.19k_to_20k.eitc_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "eitc_returns", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:2864bd3215b5154570514bf2", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:e701aa67c78d902d64a0c298", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:1b45d40fbb62e828e6492e93", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:fb231a5c6db907ff73c71125", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 20000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 0, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 19000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 63446, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:537adc8ffa89ffc011a47def", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:d80c7262e652f9075723dac9", "dimension_value_labels": {"income_range": {"19k_to_20k": "$19,000 under $20,000"}, "us:statutes/26/62#adjusted_gross_income": {"19k_to_20k": "$19,000 under $20,000"}}, "dimensions": {"income_range": "19k_to_20k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year sum irs soi total earned income credit for tax unit (income range=19k to 20k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 20, "groupby_value_id": "19k_to_20k", "groupby_value_label": "$19,000 under $20,000", "measure_id": "eitc_total", "measure_label": "Total earned income credit", "measure_ordinal": 1, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.no_qualifying_children", "record_set_spec_hash": "040ef03d3d89402487e06f7e", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.no_qualifying_children.v1", "source_column_id": "total_earned_income_credit_amount", "source_row_id": "19k_to_20k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:9941576eddb2045bf3cd120f", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:4b419b34236ef425af43995d", "ledger.source_cell.v1:279bb8d7ccab9ca8f72605ab", "ledger.source_cell.v1:9f4b84b18d42536b691a5509", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:1be4bd0c6fde359d8e9950a1", "ledger.source_cell.v1:3ca22463aa221258de125c38"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.no_qualifying_children.19k_to_20k.eitc_total", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "eitc_total", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:60052bacd5ddb820bf50d89b", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:d3644985f77421b944cefc03", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:1b45d40fbb62e828e6492e93", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:fb231a5c6db907ff73c71125", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 20000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 0, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 19000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 22288000, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:b5a2f8ab03e6e302074db321", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:c185cbec136df1c4849a4142", "dimension_value_labels": {"income_range": {"1_to_1k": "$1 under $1,000"}, "us:statutes/26/62#adjusted_gross_income": {"1_to_1k": "$1 under $1,000"}}, "dimensions": {"income_range": "1_to_1k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year count irs soi returns with total earned income credit for tax unit (income range=1 to 1k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 1, "groupby_value_id": "1_to_1k", "groupby_value_label": "$1 under $1,000", "measure_id": "eitc_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.no_qualifying_children", "record_set_spec_hash": "040ef03d3d89402487e06f7e", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.no_qualifying_children.v1", "source_column_id": "total_earned_income_credit_returns", "source_row_id": "1_to_1k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:17901425303e7cc46461f967", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:d4271b49237322268f8b11d9", "ledger.source_cell.v1:e928b3c3a303e4827281f8aa", "ledger.source_cell.v1:fd526d210bf4e2b7da841820", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:1be4bd0c6fde359d8e9950a1", "ledger.source_cell.v1:3ca22463aa221258de125c38"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.no_qualifying_children.1_to_1k.eitc_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "eitc_returns", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:2864bd3215b5154570514bf2", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:be87766c16dc6f05efc4a186", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:1b45d40fbb62e828e6492e93", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:985b591a877856c237f6ea9c", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 1000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 0, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 1, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 240279, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:b1db9d0a07508533fca0dc27", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:c185cbec136df1c4849a4142", "dimension_value_labels": {"income_range": {"1_to_1k": "$1 under $1,000"}, "us:statutes/26/62#adjusted_gross_income": {"1_to_1k": "$1 under $1,000"}}, "dimensions": {"income_range": "1_to_1k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year sum irs soi total earned income credit for tax unit (income range=1 to 1k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 1, "groupby_value_id": "1_to_1k", "groupby_value_label": "$1 under $1,000", "measure_id": "eitc_total", "measure_label": "Total earned income credit", "measure_ordinal": 1, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.no_qualifying_children", "record_set_spec_hash": "040ef03d3d89402487e06f7e", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.no_qualifying_children.v1", "source_column_id": "total_earned_income_credit_amount", "source_row_id": "1_to_1k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:9bff70c8cc512458b7b30404", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:84cc6435f2a39604d99f13ba", "ledger.source_cell.v1:279bb8d7ccab9ca8f72605ab", "ledger.source_cell.v1:fd526d210bf4e2b7da841820", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:1be4bd0c6fde359d8e9950a1", "ledger.source_cell.v1:3ca22463aa221258de125c38"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.no_qualifying_children.1_to_1k.eitc_total", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "eitc_total", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:60052bacd5ddb820bf50d89b", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:344df45d8209898bc06f7301", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:1b45d40fbb62e828e6492e93", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:985b591a877856c237f6ea9c", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 1000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 0, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 1, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 13801000, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:6dd42224d6ab301b7cc49a9a", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:a0b18d0972928c9e35c768a5", "dimension_value_labels": {"income_range": {"1k_to_2k": "$1,000 under $2,000"}, "us:statutes/26/62#adjusted_gross_income": {"1k_to_2k": "$1,000 under $2,000"}}, "dimensions": {"income_range": "1k_to_2k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year count irs soi returns with total earned income credit for tax unit (income range=1k to 2k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 2, "groupby_value_id": "1k_to_2k", "groupby_value_label": "$1,000 under $2,000", "measure_id": "eitc_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.no_qualifying_children", "record_set_spec_hash": "040ef03d3d89402487e06f7e", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.no_qualifying_children.v1", "source_column_id": "total_earned_income_credit_returns", "source_row_id": "1k_to_2k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:4d08c5e48c86a0aab08f6070", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:8a5977a4b97fd4056881027c", "ledger.source_cell.v1:e928b3c3a303e4827281f8aa", "ledger.source_cell.v1:76f0742601ca1a5e62d4b00a", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:1be4bd0c6fde359d8e9950a1", "ledger.source_cell.v1:3ca22463aa221258de125c38"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.no_qualifying_children.1k_to_2k.eitc_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "eitc_returns", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:2864bd3215b5154570514bf2", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:722fc43564ddb64a1a148ae5", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:1b45d40fbb62e828e6492e93", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:297324ac5e08eaa6034e291b", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 2000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 0, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 1000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 250043, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:f7febeb5e9340e0f447f17de", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:a0b18d0972928c9e35c768a5", "dimension_value_labels": {"income_range": {"1k_to_2k": "$1,000 under $2,000"}, "us:statutes/26/62#adjusted_gross_income": {"1k_to_2k": "$1,000 under $2,000"}}, "dimensions": {"income_range": "1k_to_2k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year sum irs soi total earned income credit for tax unit (income range=1k to 2k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 2, "groupby_value_id": "1k_to_2k", "groupby_value_label": "$1,000 under $2,000", "measure_id": "eitc_total", "measure_label": "Total earned income credit", "measure_ordinal": 1, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.no_qualifying_children", "record_set_spec_hash": "040ef03d3d89402487e06f7e", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.no_qualifying_children.v1", "source_column_id": "total_earned_income_credit_amount", "source_row_id": "1k_to_2k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:a125f4b922a5a998d1d3a3b8", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:473348d29e2b583efe37e968", "ledger.source_cell.v1:279bb8d7ccab9ca8f72605ab", "ledger.source_cell.v1:76f0742601ca1a5e62d4b00a", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:1be4bd0c6fde359d8e9950a1", "ledger.source_cell.v1:3ca22463aa221258de125c38"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.no_qualifying_children.1k_to_2k.eitc_total", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "eitc_total", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:60052bacd5ddb820bf50d89b", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:3d81972bc0ce223bb46f60e7", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:1b45d40fbb62e828e6492e93", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:297324ac5e08eaa6034e291b", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 2000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 0, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 1000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 31123000, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:12ce04997968853277e4959d", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:6ef862e9832071884d4dc45d", "dimension_value_labels": {"income_range": {"20k_to_25k": "$20,000 under $25,000"}, "us:statutes/26/62#adjusted_gross_income": {"20k_to_25k": "$20,000 under $25,000"}}, "dimensions": {"income_range": "20k_to_25k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year count irs soi returns with total earned income credit for tax unit (income range=20k to 25k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 21, "groupby_value_id": "20k_to_25k", "groupby_value_label": "$20,000 under $25,000", "measure_id": "eitc_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.no_qualifying_children", "record_set_spec_hash": "040ef03d3d89402487e06f7e", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.no_qualifying_children.v1", "source_column_id": "total_earned_income_credit_returns", "source_row_id": "20k_to_25k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:7966e66083bf7ef07d552c4d", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:b852dcd949aae19c6e63be29", "ledger.source_cell.v1:e928b3c3a303e4827281f8aa", "ledger.source_cell.v1:7007c2a0f2a481a4b43f8bb4", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:1be4bd0c6fde359d8e9950a1", "ledger.source_cell.v1:3ca22463aa221258de125c38"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.no_qualifying_children.20k_to_25k.eitc_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "eitc_returns", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:2864bd3215b5154570514bf2", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:02a3c1ca6edb975059097156", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:1b45d40fbb62e828e6492e93", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:e73b5987325f4eebe196bd6f", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 25000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 0, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 20000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 160909, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:4a4914ff1d8635e365f23db0", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:6ef862e9832071884d4dc45d", "dimension_value_labels": {"income_range": {"20k_to_25k": "$20,000 under $25,000"}, "us:statutes/26/62#adjusted_gross_income": {"20k_to_25k": "$20,000 under $25,000"}}, "dimensions": {"income_range": "20k_to_25k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year sum irs soi total earned income credit for tax unit (income range=20k to 25k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 21, "groupby_value_id": "20k_to_25k", "groupby_value_label": "$20,000 under $25,000", "measure_id": "eitc_total", "measure_label": "Total earned income credit", "measure_ordinal": 1, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.no_qualifying_children", "record_set_spec_hash": "040ef03d3d89402487e06f7e", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.no_qualifying_children.v1", "source_column_id": "total_earned_income_credit_amount", "source_row_id": "20k_to_25k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:f25e20004a50a284a9595c5d", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:b9974b2e985c958b56fbeb51", "ledger.source_cell.v1:279bb8d7ccab9ca8f72605ab", "ledger.source_cell.v1:7007c2a0f2a481a4b43f8bb4", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:1be4bd0c6fde359d8e9950a1", "ledger.source_cell.v1:3ca22463aa221258de125c38"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.no_qualifying_children.20k_to_25k.eitc_total", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "eitc_total", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:60052bacd5ddb820bf50d89b", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:9a1c04a2c5421ba75f8c0b1b", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:1b45d40fbb62e828e6492e93", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:e73b5987325f4eebe196bd6f", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 25000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 0, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 20000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 23243000, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:7f7b7e568d8662120f168e80", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:9138569a6d7a2f6e880cc479", "dimension_value_labels": {"income_range": {"25k_to_30k": "$25,000 under $30,000"}, "us:statutes/26/62#adjusted_gross_income": {"25k_to_30k": "$25,000 under $30,000"}}, "dimensions": {"income_range": "25k_to_30k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year count irs soi returns with total earned income credit for tax unit (income range=25k to 30k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 22, "groupby_value_id": "25k_to_30k", "groupby_value_label": "$25,000 under $30,000", "measure_id": "eitc_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.no_qualifying_children", "record_set_spec_hash": "040ef03d3d89402487e06f7e", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.no_qualifying_children.v1", "source_column_id": "total_earned_income_credit_returns", "source_row_id": "25k_to_30k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:664de3d4d4cdd4a0dedc3383", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:bc2994180795cc1b32504a49", "ledger.source_cell.v1:e928b3c3a303e4827281f8aa", "ledger.source_cell.v1:4b94d00a6794f0e20f06eed7", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:1be4bd0c6fde359d8e9950a1", "ledger.source_cell.v1:3ca22463aa221258de125c38"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.no_qualifying_children.25k_to_30k.eitc_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "eitc_returns", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:2864bd3215b5154570514bf2", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:ce73fc8829e6534be3ee5316", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:1b45d40fbb62e828e6492e93", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:6e90612b6e8951778eceb3ef", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 30000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 0, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 25000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 0, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:965955fcca8928474e2fc10b", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:9138569a6d7a2f6e880cc479", "dimension_value_labels": {"income_range": {"25k_to_30k": "$25,000 under $30,000"}, "us:statutes/26/62#adjusted_gross_income": {"25k_to_30k": "$25,000 under $30,000"}}, "dimensions": {"income_range": "25k_to_30k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year sum irs soi total earned income credit for tax unit (income range=25k to 30k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 22, "groupby_value_id": "25k_to_30k", "groupby_value_label": "$25,000 under $30,000", "measure_id": "eitc_total", "measure_label": "Total earned income credit", "measure_ordinal": 1, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.no_qualifying_children", "record_set_spec_hash": "040ef03d3d89402487e06f7e", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.no_qualifying_children.v1", "source_column_id": "total_earned_income_credit_amount", "source_row_id": "25k_to_30k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:a481f6d69fbfade7c26096c1", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:ade0006c3480644cf1139183", "ledger.source_cell.v1:279bb8d7ccab9ca8f72605ab", "ledger.source_cell.v1:4b94d00a6794f0e20f06eed7", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:1be4bd0c6fde359d8e9950a1", "ledger.source_cell.v1:3ca22463aa221258de125c38"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.no_qualifying_children.25k_to_30k.eitc_total", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "eitc_total", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:60052bacd5ddb820bf50d89b", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:cff162812dde6d8a5b9a3b5d", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:1b45d40fbb62e828e6492e93", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:6e90612b6e8951778eceb3ef", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 30000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 0, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 25000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 0, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:ce195478e3bc62bc19ac8323", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:0e933b24ceafae09676b5192", "dimension_value_labels": {"income_range": {"2k_to_3k": "$2,000 under $3,000"}, "us:statutes/26/62#adjusted_gross_income": {"2k_to_3k": "$2,000 under $3,000"}}, "dimensions": {"income_range": "2k_to_3k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year count irs soi returns with total earned income credit for tax unit (income range=2k to 3k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 3, "groupby_value_id": "2k_to_3k", "groupby_value_label": "$2,000 under $3,000", "measure_id": "eitc_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.no_qualifying_children", "record_set_spec_hash": "040ef03d3d89402487e06f7e", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.no_qualifying_children.v1", "source_column_id": "total_earned_income_credit_returns", "source_row_id": "2k_to_3k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:ece3209570af968d25edefc6", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:4650d49c32799e41be0d9ac0", "ledger.source_cell.v1:e928b3c3a303e4827281f8aa", "ledger.source_cell.v1:61a26b63c4dbad8c28d7a3ee", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:1be4bd0c6fde359d8e9950a1", "ledger.source_cell.v1:3ca22463aa221258de125c38"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.no_qualifying_children.2k_to_3k.eitc_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "eitc_returns", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:2864bd3215b5154570514bf2", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:b40e53196d41875e0d443635", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:1b45d40fbb62e828e6492e93", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:d9541458f78fbc44820f4b17", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 3000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 0, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 2000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 216732, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:ebe4ada85ea832cc138b02c5", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:0e933b24ceafae09676b5192", "dimension_value_labels": {"income_range": {"2k_to_3k": "$2,000 under $3,000"}, "us:statutes/26/62#adjusted_gross_income": {"2k_to_3k": "$2,000 under $3,000"}}, "dimensions": {"income_range": "2k_to_3k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year sum irs soi total earned income credit for tax unit (income range=2k to 3k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 3, "groupby_value_id": "2k_to_3k", "groupby_value_label": "$2,000 under $3,000", "measure_id": "eitc_total", "measure_label": "Total earned income credit", "measure_ordinal": 1, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.no_qualifying_children", "record_set_spec_hash": "040ef03d3d89402487e06f7e", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.no_qualifying_children.v1", "source_column_id": "total_earned_income_credit_amount", "source_row_id": "2k_to_3k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:2d9a5b9a7e3e11cd9054043b", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:d8db42710df2d13533429d21", "ledger.source_cell.v1:279bb8d7ccab9ca8f72605ab", "ledger.source_cell.v1:61a26b63c4dbad8c28d7a3ee", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:1be4bd0c6fde359d8e9950a1", "ledger.source_cell.v1:3ca22463aa221258de125c38"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.no_qualifying_children.2k_to_3k.eitc_total", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "eitc_total", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:60052bacd5ddb820bf50d89b", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:658117fa18c39c96d44f48ce", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:1b45d40fbb62e828e6492e93", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:d9541458f78fbc44820f4b17", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 3000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 0, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 2000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 44365000, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:2b13b50af1a1c0bea6124ae4", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:4a67d372a6fb8215c42b2889", "dimension_value_labels": {"income_range": {"30k_to_35k": "$30,000 under $35,000"}, "us:statutes/26/62#adjusted_gross_income": {"30k_to_35k": "$30,000 under $35,000"}}, "dimensions": {"income_range": "30k_to_35k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year count irs soi returns with total earned income credit for tax unit (income range=30k to 35k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 23, "groupby_value_id": "30k_to_35k", "groupby_value_label": "$30,000 under $35,000", "measure_id": "eitc_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.no_qualifying_children", "record_set_spec_hash": "040ef03d3d89402487e06f7e", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.no_qualifying_children.v1", "source_column_id": "total_earned_income_credit_returns", "source_row_id": "30k_to_35k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:c1af503b6809d902196d9c5d", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:0a79f67ae3634de93cecc363", "ledger.source_cell.v1:e928b3c3a303e4827281f8aa", "ledger.source_cell.v1:b45a802f459714f0c8da116d", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:1be4bd0c6fde359d8e9950a1", "ledger.source_cell.v1:3ca22463aa221258de125c38"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.no_qualifying_children.30k_to_35k.eitc_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "eitc_returns", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:2864bd3215b5154570514bf2", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:77932702446cab161614d867", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:1b45d40fbb62e828e6492e93", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:d72d23467c7ff024ca56427c", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 35000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 0, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 30000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 0, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:6493510b3fad58e45a6628d5", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:4a67d372a6fb8215c42b2889", "dimension_value_labels": {"income_range": {"30k_to_35k": "$30,000 under $35,000"}, "us:statutes/26/62#adjusted_gross_income": {"30k_to_35k": "$30,000 under $35,000"}}, "dimensions": {"income_range": "30k_to_35k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year sum irs soi total earned income credit for tax unit (income range=30k to 35k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 23, "groupby_value_id": "30k_to_35k", "groupby_value_label": "$30,000 under $35,000", "measure_id": "eitc_total", "measure_label": "Total earned income credit", "measure_ordinal": 1, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.no_qualifying_children", "record_set_spec_hash": "040ef03d3d89402487e06f7e", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.no_qualifying_children.v1", "source_column_id": "total_earned_income_credit_amount", "source_row_id": "30k_to_35k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:049001581df8a4981baacda2", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:a477e8ff767b260e0c683754", "ledger.source_cell.v1:279bb8d7ccab9ca8f72605ab", "ledger.source_cell.v1:b45a802f459714f0c8da116d", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:1be4bd0c6fde359d8e9950a1", "ledger.source_cell.v1:3ca22463aa221258de125c38"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.no_qualifying_children.30k_to_35k.eitc_total", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "eitc_total", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:60052bacd5ddb820bf50d89b", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:256cc000cfe9930cf45a9d4e", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:1b45d40fbb62e828e6492e93", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:d72d23467c7ff024ca56427c", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 35000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 0, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 30000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 0, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:939d294c147efa973f54b609", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:054da843781792a8aae0ef1b", "dimension_value_labels": {"income_range": {"35k_to_40k": "$35,000 under $40,000"}, "us:statutes/26/62#adjusted_gross_income": {"35k_to_40k": "$35,000 under $40,000"}}, "dimensions": {"income_range": "35k_to_40k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year count irs soi returns with total earned income credit for tax unit (income range=35k to 40k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 24, "groupby_value_id": "35k_to_40k", "groupby_value_label": "$35,000 under $40,000", "measure_id": "eitc_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.no_qualifying_children", "record_set_spec_hash": "040ef03d3d89402487e06f7e", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.no_qualifying_children.v1", "source_column_id": "total_earned_income_credit_returns", "source_row_id": "35k_to_40k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:310405c1f23881651ad47831", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:8874c9b380fba7e273f5ffa9", "ledger.source_cell.v1:e928b3c3a303e4827281f8aa", "ledger.source_cell.v1:ab4bac12b9f6f33378d2e688", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:1be4bd0c6fde359d8e9950a1", "ledger.source_cell.v1:3ca22463aa221258de125c38"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.no_qualifying_children.35k_to_40k.eitc_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "eitc_returns", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:2864bd3215b5154570514bf2", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:cd4762061c924e715b9b9cf6", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:1b45d40fbb62e828e6492e93", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:7c28c8e6dd507c444f385a16", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 40000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 0, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 35000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 0, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:3a2eed0ca65cd5b1596c9b30", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:054da843781792a8aae0ef1b", "dimension_value_labels": {"income_range": {"35k_to_40k": "$35,000 under $40,000"}, "us:statutes/26/62#adjusted_gross_income": {"35k_to_40k": "$35,000 under $40,000"}}, "dimensions": {"income_range": "35k_to_40k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year sum irs soi total earned income credit for tax unit (income range=35k to 40k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 24, "groupby_value_id": "35k_to_40k", "groupby_value_label": "$35,000 under $40,000", "measure_id": "eitc_total", "measure_label": "Total earned income credit", "measure_ordinal": 1, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.no_qualifying_children", "record_set_spec_hash": "040ef03d3d89402487e06f7e", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.no_qualifying_children.v1", "source_column_id": "total_earned_income_credit_amount", "source_row_id": "35k_to_40k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:93ea983f3ced75758d56e9e5", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:b6042136606d456aaa5d7656", "ledger.source_cell.v1:279bb8d7ccab9ca8f72605ab", "ledger.source_cell.v1:ab4bac12b9f6f33378d2e688", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:1be4bd0c6fde359d8e9950a1", "ledger.source_cell.v1:3ca22463aa221258de125c38"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.no_qualifying_children.35k_to_40k.eitc_total", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "eitc_total", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:60052bacd5ddb820bf50d89b", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:f7491ec06c23a94857fe8a53", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:1b45d40fbb62e828e6492e93", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:7c28c8e6dd507c444f385a16", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 40000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 0, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 35000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 0, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:bb73b8f11bd2b61d71326882", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:2d3c9c384049f939860a354b", "dimension_value_labels": {"income_range": {"3k_to_4k": "$3,000 under $4,000"}, "us:statutes/26/62#adjusted_gross_income": {"3k_to_4k": "$3,000 under $4,000"}}, "dimensions": {"income_range": "3k_to_4k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year count irs soi returns with total earned income credit for tax unit (income range=3k to 4k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 4, "groupby_value_id": "3k_to_4k", "groupby_value_label": "$3,000 under $4,000", "measure_id": "eitc_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.no_qualifying_children", "record_set_spec_hash": "040ef03d3d89402487e06f7e", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.no_qualifying_children.v1", "source_column_id": "total_earned_income_credit_returns", "source_row_id": "3k_to_4k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:e2fc82db1874894cbd7e31a8", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:f1b1d026a4de5afcb8bcf30e", "ledger.source_cell.v1:e928b3c3a303e4827281f8aa", "ledger.source_cell.v1:f353b86cb8428c55e077770d", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:1be4bd0c6fde359d8e9950a1", "ledger.source_cell.v1:3ca22463aa221258de125c38"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.no_qualifying_children.3k_to_4k.eitc_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "eitc_returns", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:2864bd3215b5154570514bf2", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:1f8a10f8b454caeeae187b88", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:1b45d40fbb62e828e6492e93", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:c18fd13df6bd38fa2512e3a7", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 4000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 0, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 3000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 247980, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:4fc0b392473afc73cdd268f2", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:2d3c9c384049f939860a354b", "dimension_value_labels": {"income_range": {"3k_to_4k": "$3,000 under $4,000"}, "us:statutes/26/62#adjusted_gross_income": {"3k_to_4k": "$3,000 under $4,000"}}, "dimensions": {"income_range": "3k_to_4k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year sum irs soi total earned income credit for tax unit (income range=3k to 4k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 4, "groupby_value_id": "3k_to_4k", "groupby_value_label": "$3,000 under $4,000", "measure_id": "eitc_total", "measure_label": "Total earned income credit", "measure_ordinal": 1, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.no_qualifying_children", "record_set_spec_hash": "040ef03d3d89402487e06f7e", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.no_qualifying_children.v1", "source_column_id": "total_earned_income_credit_amount", "source_row_id": "3k_to_4k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:5b0ee94901b318c5f9a9247f", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:0575a3d6947343f3c19851c4", "ledger.source_cell.v1:279bb8d7ccab9ca8f72605ab", "ledger.source_cell.v1:f353b86cb8428c55e077770d", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:1be4bd0c6fde359d8e9950a1", "ledger.source_cell.v1:3ca22463aa221258de125c38"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.no_qualifying_children.3k_to_4k.eitc_total", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "eitc_total", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:60052bacd5ddb820bf50d89b", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:e9ecc3e60402b40ff446784e", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:1b45d40fbb62e828e6492e93", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:c18fd13df6bd38fa2512e3a7", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 4000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 0, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 3000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 67185000, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:0f1aa82aa3a6205d310090f3", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:eee5ecae5b0b68bbee8c7df9", "dimension_value_labels": {"income_range": {"40k_to_45k": "$40,000 under $45,000"}, "us:statutes/26/62#adjusted_gross_income": {"40k_to_45k": "$40,000 under $45,000"}}, "dimensions": {"income_range": "40k_to_45k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year count irs soi returns with total earned income credit for tax unit (income range=40k to 45k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 25, "groupby_value_id": "40k_to_45k", "groupby_value_label": "$40,000 under $45,000", "measure_id": "eitc_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.no_qualifying_children", "record_set_spec_hash": "040ef03d3d89402487e06f7e", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.no_qualifying_children.v1", "source_column_id": "total_earned_income_credit_returns", "source_row_id": "40k_to_45k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:5e7d1a38873b270a6cbea8be", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:3ded4ec36b0a7cf259d7622a", "ledger.source_cell.v1:e928b3c3a303e4827281f8aa", "ledger.source_cell.v1:13abfdfd76531c65be7ba44f", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:1be4bd0c6fde359d8e9950a1", "ledger.source_cell.v1:3ca22463aa221258de125c38"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.no_qualifying_children.40k_to_45k.eitc_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "eitc_returns", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:2864bd3215b5154570514bf2", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:7d9d8fd24096fb54853779a7", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:1b45d40fbb62e828e6492e93", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:153506aed881814afcf7a4b7", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 45000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 0, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 40000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 0, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:2a657f67ad08e4fecbe8b1a9", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:eee5ecae5b0b68bbee8c7df9", "dimension_value_labels": {"income_range": {"40k_to_45k": "$40,000 under $45,000"}, "us:statutes/26/62#adjusted_gross_income": {"40k_to_45k": "$40,000 under $45,000"}}, "dimensions": {"income_range": "40k_to_45k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year sum irs soi total earned income credit for tax unit (income range=40k to 45k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 25, "groupby_value_id": "40k_to_45k", "groupby_value_label": "$40,000 under $45,000", "measure_id": "eitc_total", "measure_label": "Total earned income credit", "measure_ordinal": 1, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.no_qualifying_children", "record_set_spec_hash": "040ef03d3d89402487e06f7e", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.no_qualifying_children.v1", "source_column_id": "total_earned_income_credit_amount", "source_row_id": "40k_to_45k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:3d0bff402f796528628833f8", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:548e6bb447b4408d39975915", "ledger.source_cell.v1:279bb8d7ccab9ca8f72605ab", "ledger.source_cell.v1:13abfdfd76531c65be7ba44f", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:1be4bd0c6fde359d8e9950a1", "ledger.source_cell.v1:3ca22463aa221258de125c38"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.no_qualifying_children.40k_to_45k.eitc_total", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "eitc_total", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:60052bacd5ddb820bf50d89b", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:e0a995ef72e0e61c2ab17aec", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:1b45d40fbb62e828e6492e93", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:153506aed881814afcf7a4b7", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 45000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 0, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 40000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 0, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:4dc9397470051272da418833", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:3a5e2542f60d28bbdf47704e", "dimension_value_labels": {"income_range": {"45k_to_50k": "$45,000 under $50,000"}, "us:statutes/26/62#adjusted_gross_income": {"45k_to_50k": "$45,000 under $50,000"}}, "dimensions": {"income_range": "45k_to_50k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year count irs soi returns with total earned income credit for tax unit (income range=45k to 50k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 26, "groupby_value_id": "45k_to_50k", "groupby_value_label": "$45,000 under $50,000", "measure_id": "eitc_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.no_qualifying_children", "record_set_spec_hash": "040ef03d3d89402487e06f7e", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.no_qualifying_children.v1", "source_column_id": "total_earned_income_credit_returns", "source_row_id": "45k_to_50k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:87c48ad1ced82a7dcf517385", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:6713b76515e5fa203c84ab7e", "ledger.source_cell.v1:e928b3c3a303e4827281f8aa", "ledger.source_cell.v1:79d99e7aaff7ff9fe9b3d167", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:1be4bd0c6fde359d8e9950a1", "ledger.source_cell.v1:3ca22463aa221258de125c38"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.no_qualifying_children.45k_to_50k.eitc_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "eitc_returns", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:2864bd3215b5154570514bf2", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:21cb0651c165f52bda3b4c72", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:1b45d40fbb62e828e6492e93", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:5310872f21f56f94b7efe7b1", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 50000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 0, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 45000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 0, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:cc80371a797f41b5bad05522", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:3a5e2542f60d28bbdf47704e", "dimension_value_labels": {"income_range": {"45k_to_50k": "$45,000 under $50,000"}, "us:statutes/26/62#adjusted_gross_income": {"45k_to_50k": "$45,000 under $50,000"}}, "dimensions": {"income_range": "45k_to_50k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year sum irs soi total earned income credit for tax unit (income range=45k to 50k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 26, "groupby_value_id": "45k_to_50k", "groupby_value_label": "$45,000 under $50,000", "measure_id": "eitc_total", "measure_label": "Total earned income credit", "measure_ordinal": 1, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.no_qualifying_children", "record_set_spec_hash": "040ef03d3d89402487e06f7e", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.no_qualifying_children.v1", "source_column_id": "total_earned_income_credit_amount", "source_row_id": "45k_to_50k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:5ac6871767e81c2184f2d5b4", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:0e7d23b71fa8614e724ee339", "ledger.source_cell.v1:279bb8d7ccab9ca8f72605ab", "ledger.source_cell.v1:79d99e7aaff7ff9fe9b3d167", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:1be4bd0c6fde359d8e9950a1", "ledger.source_cell.v1:3ca22463aa221258de125c38"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.no_qualifying_children.45k_to_50k.eitc_total", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "eitc_total", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:60052bacd5ddb820bf50d89b", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:0bafdacf95d1f8c797fc3a16", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:1b45d40fbb62e828e6492e93", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:5310872f21f56f94b7efe7b1", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 50000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 0, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 45000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 0, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:e391447a1c32e9dc20767007", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:4de521ff50cebe9a85c2bce2", "dimension_value_labels": {"income_range": {"4k_to_5k": "$4,000 under $5,000"}, "us:statutes/26/62#adjusted_gross_income": {"4k_to_5k": "$4,000 under $5,000"}}, "dimensions": {"income_range": "4k_to_5k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year count irs soi returns with total earned income credit for tax unit (income range=4k to 5k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 5, "groupby_value_id": "4k_to_5k", "groupby_value_label": "$4,000 under $5,000", "measure_id": "eitc_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.no_qualifying_children", "record_set_spec_hash": "040ef03d3d89402487e06f7e", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.no_qualifying_children.v1", "source_column_id": "total_earned_income_credit_returns", "source_row_id": "4k_to_5k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:96012cc0db6e77accf3d8681", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:dd888cc4f6d9489418c66eb2", "ledger.source_cell.v1:e928b3c3a303e4827281f8aa", "ledger.source_cell.v1:1012b343e788c409d139df93", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:1be4bd0c6fde359d8e9950a1", "ledger.source_cell.v1:3ca22463aa221258de125c38"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.no_qualifying_children.4k_to_5k.eitc_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "eitc_returns", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:2864bd3215b5154570514bf2", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:9af735717f40dfed9020685d", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:1b45d40fbb62e828e6492e93", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:4b5a0f5474340533b1422350", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 5000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 0, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 4000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 306010, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:d4a1c1ff8599d2d5de501cfc", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:4de521ff50cebe9a85c2bce2", "dimension_value_labels": {"income_range": {"4k_to_5k": "$4,000 under $5,000"}, "us:statutes/26/62#adjusted_gross_income": {"4k_to_5k": "$4,000 under $5,000"}}, "dimensions": {"income_range": "4k_to_5k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year sum irs soi total earned income credit for tax unit (income range=4k to 5k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 5, "groupby_value_id": "4k_to_5k", "groupby_value_label": "$4,000 under $5,000", "measure_id": "eitc_total", "measure_label": "Total earned income credit", "measure_ordinal": 1, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.no_qualifying_children", "record_set_spec_hash": "040ef03d3d89402487e06f7e", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.no_qualifying_children.v1", "source_column_id": "total_earned_income_credit_amount", "source_row_id": "4k_to_5k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:022189b8cdba9a17dc98238f", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:5991cf91ac718877220648b7", "ledger.source_cell.v1:279bb8d7ccab9ca8f72605ab", "ledger.source_cell.v1:1012b343e788c409d139df93", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:1be4bd0c6fde359d8e9950a1", "ledger.source_cell.v1:3ca22463aa221258de125c38"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.no_qualifying_children.4k_to_5k.eitc_total", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "eitc_total", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:60052bacd5ddb820bf50d89b", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:05cee6e9d2e90647904e1b65", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:1b45d40fbb62e828e6492e93", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:4b5a0f5474340533b1422350", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 5000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 0, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 4000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 105113000, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:eaf844c4cdac9d47b860d49c", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:dd713eaf30b3551cae051d71", "dimension_value_labels": {"income_range": {"50k_plus": "$50,000 and over"}, "us:statutes/26/62#adjusted_gross_income": {"50k_plus": "$50,000 and over"}}, "dimensions": {"income_range": "50k_plus"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year count irs soi returns with total earned income credit for tax unit (income range=50k plus) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 27, "groupby_value_id": "50k_plus", "groupby_value_label": "$50,000 and over", "measure_id": "eitc_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.no_qualifying_children", "record_set_spec_hash": "040ef03d3d89402487e06f7e", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.no_qualifying_children.v1", "source_column_id": "total_earned_income_credit_returns", "source_row_id": "50k_plus", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:27acd1612554080e63717a4a", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:1aede0ca11776ed1e6d3de32", "ledger.source_cell.v1:e928b3c3a303e4827281f8aa", "ledger.source_cell.v1:2e3acd480a9834a8c24cf8dd", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:1be4bd0c6fde359d8e9950a1", "ledger.source_cell.v1:3ca22463aa221258de125c38"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.no_qualifying_children.50k_plus.eitc_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "eitc_returns", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:2864bd3215b5154570514bf2", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:c082d141b62533d82ff6928f", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:1b45d40fbb62e828e6492e93", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:28e884d84130ffa8ede55895", "universe_constraints": {"constraints": [{"operator": "==", "role": "filter", "unit": "count", "value": 0, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 50000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 0, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:8610e1c464cbc77da23c6dcc", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:dd713eaf30b3551cae051d71", "dimension_value_labels": {"income_range": {"50k_plus": "$50,000 and over"}, "us:statutes/26/62#adjusted_gross_income": {"50k_plus": "$50,000 and over"}}, "dimensions": {"income_range": "50k_plus"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year sum irs soi total earned income credit for tax unit (income range=50k plus) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 27, "groupby_value_id": "50k_plus", "groupby_value_label": "$50,000 and over", "measure_id": "eitc_total", "measure_label": "Total earned income credit", "measure_ordinal": 1, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.no_qualifying_children", "record_set_spec_hash": "040ef03d3d89402487e06f7e", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.no_qualifying_children.v1", "source_column_id": "total_earned_income_credit_amount", "source_row_id": "50k_plus", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:2dc896575531f725e121887d", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:c6b1d23a4a6e2e39b3e76b71", "ledger.source_cell.v1:279bb8d7ccab9ca8f72605ab", "ledger.source_cell.v1:2e3acd480a9834a8c24cf8dd", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:1be4bd0c6fde359d8e9950a1", "ledger.source_cell.v1:3ca22463aa221258de125c38"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.no_qualifying_children.50k_plus.eitc_total", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "eitc_total", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:60052bacd5ddb820bf50d89b", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:a8f9b4d9c1092d7de13a9ed9", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:1b45d40fbb62e828e6492e93", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:28e884d84130ffa8ede55895", "universe_constraints": {"constraints": [{"operator": "==", "role": "filter", "unit": "count", "value": 0, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 50000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 0, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:704f7ac5d81991e73e90004e", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:47d3da573daf570e98cb9de0", "dimension_value_labels": {"income_range": {"5k_to_6k": "$5,000 under $6,000"}, "us:statutes/26/62#adjusted_gross_income": {"5k_to_6k": "$5,000 under $6,000"}}, "dimensions": {"income_range": "5k_to_6k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year count irs soi returns with total earned income credit for tax unit (income range=5k to 6k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 6, "groupby_value_id": "5k_to_6k", "groupby_value_label": "$5,000 under $6,000", "measure_id": "eitc_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.no_qualifying_children", "record_set_spec_hash": "040ef03d3d89402487e06f7e", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.no_qualifying_children.v1", "source_column_id": "total_earned_income_credit_returns", "source_row_id": "5k_to_6k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:da35376f975887ba877590df", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:8cf0938ff64d60a62d48b0e8", "ledger.source_cell.v1:e928b3c3a303e4827281f8aa", "ledger.source_cell.v1:d50da2b621278e43356ce37e", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:1be4bd0c6fde359d8e9950a1", "ledger.source_cell.v1:3ca22463aa221258de125c38"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.no_qualifying_children.5k_to_6k.eitc_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "eitc_returns", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:2864bd3215b5154570514bf2", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:094bcc182722d9b6613615a1", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:1b45d40fbb62e828e6492e93", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:c9f013ce00ebbc246c1d43f0", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 6000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 0, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 5000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 346971, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:59d3ddd53588ee1033c80321", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:47d3da573daf570e98cb9de0", "dimension_value_labels": {"income_range": {"5k_to_6k": "$5,000 under $6,000"}, "us:statutes/26/62#adjusted_gross_income": {"5k_to_6k": "$5,000 under $6,000"}}, "dimensions": {"income_range": "5k_to_6k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year sum irs soi total earned income credit for tax unit (income range=5k to 6k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 6, "groupby_value_id": "5k_to_6k", "groupby_value_label": "$5,000 under $6,000", "measure_id": "eitc_total", "measure_label": "Total earned income credit", "measure_ordinal": 1, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.no_qualifying_children", "record_set_spec_hash": "040ef03d3d89402487e06f7e", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.no_qualifying_children.v1", "source_column_id": "total_earned_income_credit_amount", "source_row_id": "5k_to_6k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:748481ed913ee2c5db8113a3", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:0f32759a20f11afe3eb240ac", "ledger.source_cell.v1:279bb8d7ccab9ca8f72605ab", "ledger.source_cell.v1:d50da2b621278e43356ce37e", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:1be4bd0c6fde359d8e9950a1", "ledger.source_cell.v1:3ca22463aa221258de125c38"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.no_qualifying_children.5k_to_6k.eitc_total", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "eitc_total", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:60052bacd5ddb820bf50d89b", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:711252010dbda09acbb56411", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:1b45d40fbb62e828e6492e93", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:c9f013ce00ebbc246c1d43f0", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 6000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 0, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 5000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 146038000, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:aa459f25e0336a4f36b5b9f3", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:b94360879eaa69a204a5a68f", "dimension_value_labels": {"income_range": {"6k_to_7k": "$6,000 under $7,000"}, "us:statutes/26/62#adjusted_gross_income": {"6k_to_7k": "$6,000 under $7,000"}}, "dimensions": {"income_range": "6k_to_7k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year count irs soi returns with total earned income credit for tax unit (income range=6k to 7k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 7, "groupby_value_id": "6k_to_7k", "groupby_value_label": "$6,000 under $7,000", "measure_id": "eitc_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.no_qualifying_children", "record_set_spec_hash": "040ef03d3d89402487e06f7e", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.no_qualifying_children.v1", "source_column_id": "total_earned_income_credit_returns", "source_row_id": "6k_to_7k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:5c51227c0f5617c3cc34179a", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:7a50186868d6e7506ee5c36c", "ledger.source_cell.v1:e928b3c3a303e4827281f8aa", "ledger.source_cell.v1:7eeb14f222a3f820c68233d0", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:1be4bd0c6fde359d8e9950a1", "ledger.source_cell.v1:3ca22463aa221258de125c38"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.no_qualifying_children.6k_to_7k.eitc_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "eitc_returns", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:2864bd3215b5154570514bf2", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:589cd82cea8fac0a879568df", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:1b45d40fbb62e828e6492e93", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:6a672da282eebbc8faca79bb", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 7000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 0, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 6000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 364216, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:226f2cb84900df2709ca979a", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:b94360879eaa69a204a5a68f", "dimension_value_labels": {"income_range": {"6k_to_7k": "$6,000 under $7,000"}, "us:statutes/26/62#adjusted_gross_income": {"6k_to_7k": "$6,000 under $7,000"}}, "dimensions": {"income_range": "6k_to_7k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year sum irs soi total earned income credit for tax unit (income range=6k to 7k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 7, "groupby_value_id": "6k_to_7k", "groupby_value_label": "$6,000 under $7,000", "measure_id": "eitc_total", "measure_label": "Total earned income credit", "measure_ordinal": 1, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.no_qualifying_children", "record_set_spec_hash": "040ef03d3d89402487e06f7e", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.no_qualifying_children.v1", "source_column_id": "total_earned_income_credit_amount", "source_row_id": "6k_to_7k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:e0bb26231c5028ebc96b41c1", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:6492887c737404a8fba179cd", "ledger.source_cell.v1:279bb8d7ccab9ca8f72605ab", "ledger.source_cell.v1:7eeb14f222a3f820c68233d0", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:1be4bd0c6fde359d8e9950a1", "ledger.source_cell.v1:3ca22463aa221258de125c38"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.no_qualifying_children.6k_to_7k.eitc_total", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "eitc_total", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:60052bacd5ddb820bf50d89b", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:14c3535e9797f8fc4abbd03d", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:1b45d40fbb62e828e6492e93", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:6a672da282eebbc8faca79bb", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 7000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 0, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 6000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 177929000, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:ba2a097bd75490ee95ef8499", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:3be7fd85b1c2961808cc1ba4", "dimension_value_labels": {"income_range": {"7k_to_8k": "$7,000 under $8,000"}, "us:statutes/26/62#adjusted_gross_income": {"7k_to_8k": "$7,000 under $8,000"}}, "dimensions": {"income_range": "7k_to_8k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year count irs soi returns with total earned income credit for tax unit (income range=7k to 8k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 8, "groupby_value_id": "7k_to_8k", "groupby_value_label": "$7,000 under $8,000", "measure_id": "eitc_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.no_qualifying_children", "record_set_spec_hash": "040ef03d3d89402487e06f7e", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.no_qualifying_children.v1", "source_column_id": "total_earned_income_credit_returns", "source_row_id": "7k_to_8k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:61f159451bab712d491d53b5", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:6ee7bf952764e075b64b1714", "ledger.source_cell.v1:e928b3c3a303e4827281f8aa", "ledger.source_cell.v1:7e52743b20f3aac1e36a056b", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:1be4bd0c6fde359d8e9950a1", "ledger.source_cell.v1:3ca22463aa221258de125c38"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.no_qualifying_children.7k_to_8k.eitc_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "eitc_returns", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:2864bd3215b5154570514bf2", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:d19222557228e3fef736a941", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:1b45d40fbb62e828e6492e93", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:3feac39fd05ac0f0895c941c", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 8000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 0, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 7000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 428416, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:5560c6ea7d34476d73f36c64", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:3be7fd85b1c2961808cc1ba4", "dimension_value_labels": {"income_range": {"7k_to_8k": "$7,000 under $8,000"}, "us:statutes/26/62#adjusted_gross_income": {"7k_to_8k": "$7,000 under $8,000"}}, "dimensions": {"income_range": "7k_to_8k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year sum irs soi total earned income credit for tax unit (income range=7k to 8k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 8, "groupby_value_id": "7k_to_8k", "groupby_value_label": "$7,000 under $8,000", "measure_id": "eitc_total", "measure_label": "Total earned income credit", "measure_ordinal": 1, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.no_qualifying_children", "record_set_spec_hash": "040ef03d3d89402487e06f7e", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.no_qualifying_children.v1", "source_column_id": "total_earned_income_credit_amount", "source_row_id": "7k_to_8k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:f7eeaed716d1c8ebb652a131", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:6c4770dcf25ac162ba14086d", "ledger.source_cell.v1:279bb8d7ccab9ca8f72605ab", "ledger.source_cell.v1:7e52743b20f3aac1e36a056b", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:1be4bd0c6fde359d8e9950a1", "ledger.source_cell.v1:3ca22463aa221258de125c38"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.no_qualifying_children.7k_to_8k.eitc_total", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "eitc_total", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:60052bacd5ddb820bf50d89b", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:2fa474e5cbe3d76c508a27fb", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:1b45d40fbb62e828e6492e93", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:3feac39fd05ac0f0895c941c", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 8000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 0, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 7000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 236951000, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:21adef58f817531985d197f5", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:4cbc79ee41328d4f9bad04c7", "dimension_value_labels": {"income_range": {"8k_to_9k": "$8,000 under $9,000"}, "us:statutes/26/62#adjusted_gross_income": {"8k_to_9k": "$8,000 under $9,000"}}, "dimensions": {"income_range": "8k_to_9k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year count irs soi returns with total earned income credit for tax unit (income range=8k to 9k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 9, "groupby_value_id": "8k_to_9k", "groupby_value_label": "$8,000 under $9,000", "measure_id": "eitc_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.no_qualifying_children", "record_set_spec_hash": "040ef03d3d89402487e06f7e", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.no_qualifying_children.v1", "source_column_id": "total_earned_income_credit_returns", "source_row_id": "8k_to_9k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:16dd69030074f00ea9b21b04", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:42cb4b4cad578a4eb9fddddc", "ledger.source_cell.v1:e928b3c3a303e4827281f8aa", "ledger.source_cell.v1:1692ad2e44d173f2246e7840", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:1be4bd0c6fde359d8e9950a1", "ledger.source_cell.v1:3ca22463aa221258de125c38"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.no_qualifying_children.8k_to_9k.eitc_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "eitc_returns", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:2864bd3215b5154570514bf2", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:9a40f2ec4be86beed4f0bf82", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:1b45d40fbb62e828e6492e93", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:d83d35440712f5fb575f3d59", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 9000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 0, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 8000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 428226, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:584b1887da3f63ef8c5afd90", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:4cbc79ee41328d4f9bad04c7", "dimension_value_labels": {"income_range": {"8k_to_9k": "$8,000 under $9,000"}, "us:statutes/26/62#adjusted_gross_income": {"8k_to_9k": "$8,000 under $9,000"}}, "dimensions": {"income_range": "8k_to_9k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year sum irs soi total earned income credit for tax unit (income range=8k to 9k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 9, "groupby_value_id": "8k_to_9k", "groupby_value_label": "$8,000 under $9,000", "measure_id": "eitc_total", "measure_label": "Total earned income credit", "measure_ordinal": 1, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.no_qualifying_children", "record_set_spec_hash": "040ef03d3d89402487e06f7e", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.no_qualifying_children.v1", "source_column_id": "total_earned_income_credit_amount", "source_row_id": "8k_to_9k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:43a3d377461896dac62537e2", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:6039ff7c586526c127ef3b33", "ledger.source_cell.v1:279bb8d7ccab9ca8f72605ab", "ledger.source_cell.v1:1692ad2e44d173f2246e7840", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:1be4bd0c6fde359d8e9950a1", "ledger.source_cell.v1:3ca22463aa221258de125c38"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.no_qualifying_children.8k_to_9k.eitc_total", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "eitc_total", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:60052bacd5ddb820bf50d89b", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:f7eb1f058e726a2a18dd837e", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:1b45d40fbb62e828e6492e93", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:d83d35440712f5fb575f3d59", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 9000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 0, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 8000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 249589000, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:1ade98ab56ed72122835311c", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:2c293d7b33685a6b283b49af", "dimension_value_labels": {"income_range": {"9k_to_10k": "$9,000 under $10,000"}, "us:statutes/26/62#adjusted_gross_income": {"9k_to_10k": "$9,000 under $10,000"}}, "dimensions": {"income_range": "9k_to_10k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year count irs soi returns with total earned income credit for tax unit (income range=9k to 10k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 10, "groupby_value_id": "9k_to_10k", "groupby_value_label": "$9,000 under $10,000", "measure_id": "eitc_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.no_qualifying_children", "record_set_spec_hash": "040ef03d3d89402487e06f7e", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.no_qualifying_children.v1", "source_column_id": "total_earned_income_credit_returns", "source_row_id": "9k_to_10k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:e98a8c7f70d02332d622244b", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:556bfa2cd04fee2dc8e6b109", "ledger.source_cell.v1:e928b3c3a303e4827281f8aa", "ledger.source_cell.v1:13bbcb45e4c904899112564f", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:1be4bd0c6fde359d8e9950a1", "ledger.source_cell.v1:3ca22463aa221258de125c38"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.no_qualifying_children.9k_to_10k.eitc_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "eitc_returns", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:2864bd3215b5154570514bf2", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:8ca9e0758ce927ffeabd1028", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:1b45d40fbb62e828e6492e93", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:32ecbb5d8b5a306161f871c0", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 10000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 0, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 9000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 438327, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:a3d2405431784980894cbb39", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:2c293d7b33685a6b283b49af", "dimension_value_labels": {"income_range": {"9k_to_10k": "$9,000 under $10,000"}, "us:statutes/26/62#adjusted_gross_income": {"9k_to_10k": "$9,000 under $10,000"}}, "dimensions": {"income_range": "9k_to_10k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year sum irs soi total earned income credit for tax unit (income range=9k to 10k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 10, "groupby_value_id": "9k_to_10k", "groupby_value_label": "$9,000 under $10,000", "measure_id": "eitc_total", "measure_label": "Total earned income credit", "measure_ordinal": 1, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.no_qualifying_children", "record_set_spec_hash": "040ef03d3d89402487e06f7e", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.no_qualifying_children.v1", "source_column_id": "total_earned_income_credit_amount", "source_row_id": "9k_to_10k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:00b90d1ff38e2a2e81eb76f0", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:1690b6bbc84f234ebfe5dc30", "ledger.source_cell.v1:279bb8d7ccab9ca8f72605ab", "ledger.source_cell.v1:13bbcb45e4c904899112564f", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:1be4bd0c6fde359d8e9950a1", "ledger.source_cell.v1:3ca22463aa221258de125c38"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.no_qualifying_children.9k_to_10k.eitc_total", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "eitc_total", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:60052bacd5ddb820bf50d89b", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:3bdca94852142175a3990a6f", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:1b45d40fbb62e828e6492e93", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:32ecbb5d8b5a306161f871c0", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 10000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 0, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 9000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 262326000, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:6e5d0f30d8cbfde736584511", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:d8a060f7b6580a7feef39a82", "dimension_value_labels": {"income_range": {"all": "All income ranges"}, "us:statutes/26/62#adjusted_gross_income": {"total": "Total"}}, "dimensions": {"income_range": "all"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year count irs soi returns with total earned income credit for tax unit (income range=all) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 99, "groupby_value_id": "total", "groupby_value_label": "Total", "measure_id": "eitc_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.no_qualifying_children", "record_set_spec_hash": "040ef03d3d89402487e06f7e", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.no_qualifying_children.v1", "source_column_id": "total_earned_income_credit_returns", "source_row_id": "total", "table_record_kind": "total"}, "legacy_fact_key": "ledger.fact.v1:062455b5f90bc7fe9bee0463", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:c22d2eafe84294322436f265", "ledger.source_cell.v1:e928b3c3a303e4827281f8aa", "ledger.source_cell.v1:f6711a4c47e4d016b4dc9658", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:1be4bd0c6fde359d8e9950a1", "ledger.source_cell.v1:3ca22463aa221258de125c38"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.no_qualifying_children.total.eitc_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "eitc_returns", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:2864bd3215b5154570514bf2", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:d66754aa58cadc4b8e89d81d", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:1b45d40fbb62e828e6492e93", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:ef83d7fc817d3964b305cdb6", "universe_constraints": {"constraints": [{"operator": "==", "role": "filter", "unit": "count", "value": 0, "variable": "us.tax.earned_income_credit_qualifying_children"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 6777377, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:6e586f0852d43e51704f959b", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:d8a060f7b6580a7feef39a82", "dimension_value_labels": {"income_range": {"all": "All income ranges"}, "us:statutes/26/62#adjusted_gross_income": {"total": "Total"}}, "dimensions": {"income_range": "all"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year sum irs soi total earned income credit for tax unit (income range=all) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 99, "groupby_value_id": "total", "groupby_value_label": "Total", "measure_id": "eitc_total", "measure_label": "Total earned income credit", "measure_ordinal": 1, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.no_qualifying_children", "record_set_spec_hash": "040ef03d3d89402487e06f7e", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.no_qualifying_children.v1", "source_column_id": "total_earned_income_credit_amount", "source_row_id": "total", "table_record_kind": "total"}, "legacy_fact_key": "ledger.fact.v1:6246c36cb2799401f81df91c", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:11089f78cb6671eb5252969a", "ledger.source_cell.v1:279bb8d7ccab9ca8f72605ab", "ledger.source_cell.v1:f6711a4c47e4d016b4dc9658", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:1be4bd0c6fde359d8e9950a1", "ledger.source_cell.v1:3ca22463aa221258de125c38"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.no_qualifying_children.total.eitc_total", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "eitc_total", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:60052bacd5ddb820bf50d89b", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:c3da38db9771174c6063a0b0", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:1b45d40fbb62e828e6492e93", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:ef83d7fc817d3964b305cdb6", "universe_constraints": {"constraints": [{"operator": "==", "role": "filter", "unit": "count", "value": 0, "variable": "us.tax.earned_income_credit_qualifying_children"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 2459375000, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:7451a1f795f5fbbc0fda4aa4", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:11473d693fbeddfbf293c458", "dimension_value_labels": {"income_range": {"under_1": "No adjusted gross income"}, "us:statutes/26/62#adjusted_gross_income": {"under_1": "No adjusted gross income"}}, "dimensions": {"income_range": "under_1"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year count irs soi returns with total earned income credit for tax unit (income range=under 1) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 0, "groupby_value_id": "under_1", "groupby_value_label": "No adjusted gross income", "measure_id": "eitc_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.no_qualifying_children", "record_set_spec_hash": "040ef03d3d89402487e06f7e", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.no_qualifying_children.v1", "source_column_id": "total_earned_income_credit_returns", "source_row_id": "under_1", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:78ae3be112709c4518ba4269", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:dc32276add9575fe6bb850cb", "ledger.source_cell.v1:e928b3c3a303e4827281f8aa", "ledger.source_cell.v1:578d5f9ca138621dbc206174", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:1be4bd0c6fde359d8e9950a1", "ledger.source_cell.v1:3ca22463aa221258de125c38"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.no_qualifying_children.under_1.eitc_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "eitc_returns", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:2864bd3215b5154570514bf2", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:c348d799ea880183e0df94b8", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:1b45d40fbb62e828e6492e93", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:c58806e26cf8573b48b49712", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 1, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 0, "variable": "us.tax.earned_income_credit_qualifying_children"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 85347, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:34a20f7da3af7f808c722990", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:11473d693fbeddfbf293c458", "dimension_value_labels": {"income_range": {"under_1": "No adjusted gross income"}, "us:statutes/26/62#adjusted_gross_income": {"under_1": "No adjusted gross income"}}, "dimensions": {"income_range": "under_1"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year sum irs soi total earned income credit for tax unit (income range=under 1) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 0, "groupby_value_id": "under_1", "groupby_value_label": "No adjusted gross income", "measure_id": "eitc_total", "measure_label": "Total earned income credit", "measure_ordinal": 1, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.no_qualifying_children", "record_set_spec_hash": "040ef03d3d89402487e06f7e", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.no_qualifying_children.v1", "source_column_id": "total_earned_income_credit_amount", "source_row_id": "under_1", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:27d413367c9f5c5b3545f6e8", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:c562a6e4b5d0d2b87306dd30", "ledger.source_cell.v1:279bb8d7ccab9ca8f72605ab", "ledger.source_cell.v1:578d5f9ca138621dbc206174", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:1be4bd0c6fde359d8e9950a1", "ledger.source_cell.v1:3ca22463aa221258de125c38"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.no_qualifying_children.under_1.eitc_total", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "eitc_total", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:60052bacd5ddb820bf50d89b", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:5b6ae4012ed6548c33d583ba", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:1b45d40fbb62e828e6492e93", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:c58806e26cf8573b48b49712", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 1, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 0, "variable": "us.tax.earned_income_credit_qualifying_children"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 19935000, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:9e898b50f22937ee10c1f214", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:ccf920a8c0d384ae0a02cd6e", "dimension_value_labels": {"income_range": {"10k_to_11k": "$10,000 under $11,000"}, "us:statutes/26/62#adjusted_gross_income": {"10k_to_11k": "$10,000 under $11,000"}}, "dimensions": {"income_range": "10k_to_11k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year count irs soi returns with total earned income credit for tax unit (income range=10k to 11k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 11, "groupby_value_id": "10k_to_11k", "groupby_value_label": "$10,000 under $11,000", "measure_id": "eitc_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.one_qualifying_child", "record_set_spec_hash": "370c444a0449dc4e3c18a670", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.one_qualifying_child.v1", "source_column_id": "total_earned_income_credit_returns", "source_row_id": "10k_to_11k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:32516143541899b2cf3df4ee", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:4a1f989c273272a81ac5a40c", "ledger.source_cell.v1:a7f429177936a007d20aa192", "ledger.source_cell.v1:819ca4f002349988cfbe2885", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:98c2b7079b6e06a3a6239163", "ledger.source_cell.v1:7c9ae932d2acf61fcab0b873"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.one_qualifying_child.10k_to_11k.eitc_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "eitc_returns", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:2864bd3215b5154570514bf2", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:04205b180d53d907c8353b1e", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:4613e19d7e2cf3b6a5772daf", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:7d1f5e9a9f65142b0fa33691", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 11000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 1, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 10000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 170150, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:557b68560efa80e5c4ecea61", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:ccf920a8c0d384ae0a02cd6e", "dimension_value_labels": {"income_range": {"10k_to_11k": "$10,000 under $11,000"}, "us:statutes/26/62#adjusted_gross_income": {"10k_to_11k": "$10,000 under $11,000"}}, "dimensions": {"income_range": "10k_to_11k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year sum irs soi total earned income credit for tax unit (income range=10k to 11k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 11, "groupby_value_id": "10k_to_11k", "groupby_value_label": "$10,000 under $11,000", "measure_id": "eitc_total", "measure_label": "Total earned income credit", "measure_ordinal": 1, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.one_qualifying_child", "record_set_spec_hash": "370c444a0449dc4e3c18a670", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.one_qualifying_child.v1", "source_column_id": "total_earned_income_credit_amount", "source_row_id": "10k_to_11k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:a04f29ba4c974421e357c77c", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:798b534e9e8c9cbe811fce51", "ledger.source_cell.v1:55fee8ba4018397d5c35852b", "ledger.source_cell.v1:819ca4f002349988cfbe2885", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:98c2b7079b6e06a3a6239163", "ledger.source_cell.v1:7c9ae932d2acf61fcab0b873"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.one_qualifying_child.10k_to_11k.eitc_total", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "eitc_total", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:60052bacd5ddb820bf50d89b", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:cdb1c37e36b5acce18274850", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:4613e19d7e2cf3b6a5772daf", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:7d1f5e9a9f65142b0fa33691", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 11000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 1, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 10000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 586028000, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:43f4ee7baedd1911f629bb57", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:b44ff869e9196c06b1fc556b", "dimension_value_labels": {"income_range": {"11k_to_12k": "$11,000 under $12,000"}, "us:statutes/26/62#adjusted_gross_income": {"11k_to_12k": "$11,000 under $12,000"}}, "dimensions": {"income_range": "11k_to_12k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year count irs soi returns with total earned income credit for tax unit (income range=11k to 12k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 12, "groupby_value_id": "11k_to_12k", "groupby_value_label": "$11,000 under $12,000", "measure_id": "eitc_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.one_qualifying_child", "record_set_spec_hash": "370c444a0449dc4e3c18a670", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.one_qualifying_child.v1", "source_column_id": "total_earned_income_credit_returns", "source_row_id": "11k_to_12k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:c0dfe90dae8be3caaa53a595", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:6791d58a05b847f7c28950a6", "ledger.source_cell.v1:a7f429177936a007d20aa192", "ledger.source_cell.v1:990ca582b5935c3792ee1d54", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:98c2b7079b6e06a3a6239163", "ledger.source_cell.v1:7c9ae932d2acf61fcab0b873"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.one_qualifying_child.11k_to_12k.eitc_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "eitc_returns", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:2864bd3215b5154570514bf2", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:5070e5d1bf056f8db1ad3078", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:4613e19d7e2cf3b6a5772daf", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:7f03f92633b32ae395476230", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 12000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 1, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 11000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 355161, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:215c2270278e4cff39852c5e", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:b44ff869e9196c06b1fc556b", "dimension_value_labels": {"income_range": {"11k_to_12k": "$11,000 under $12,000"}, "us:statutes/26/62#adjusted_gross_income": {"11k_to_12k": "$11,000 under $12,000"}}, "dimensions": {"income_range": "11k_to_12k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year sum irs soi total earned income credit for tax unit (income range=11k to 12k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 12, "groupby_value_id": "11k_to_12k", "groupby_value_label": "$11,000 under $12,000", "measure_id": "eitc_total", "measure_label": "Total earned income credit", "measure_ordinal": 1, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.one_qualifying_child", "record_set_spec_hash": "370c444a0449dc4e3c18a670", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.one_qualifying_child.v1", "source_column_id": "total_earned_income_credit_amount", "source_row_id": "11k_to_12k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:738b20db35fcab8c2e57c7ac", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:298c02f6fb87e358c25cab22", "ledger.source_cell.v1:55fee8ba4018397d5c35852b", "ledger.source_cell.v1:990ca582b5935c3792ee1d54", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:98c2b7079b6e06a3a6239163", "ledger.source_cell.v1:7c9ae932d2acf61fcab0b873"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.one_qualifying_child.11k_to_12k.eitc_total", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "eitc_total", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:60052bacd5ddb820bf50d89b", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:712813f803f1e1b91f042ce0", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:4613e19d7e2cf3b6a5772daf", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:7f03f92633b32ae395476230", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 12000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 1, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 11000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 1368323000, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:9bccac17160d722b1928f69f", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:65761a82b02d9db7d4517a5f", "dimension_value_labels": {"income_range": {"12k_to_13k": "$12,000 under $13,000"}, "us:statutes/26/62#adjusted_gross_income": {"12k_to_13k": "$12,000 under $13,000"}}, "dimensions": {"income_range": "12k_to_13k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year count irs soi returns with total earned income credit for tax unit (income range=12k to 13k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 13, "groupby_value_id": "12k_to_13k", "groupby_value_label": "$12,000 under $13,000", "measure_id": "eitc_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.one_qualifying_child", "record_set_spec_hash": "370c444a0449dc4e3c18a670", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.one_qualifying_child.v1", "source_column_id": "total_earned_income_credit_returns", "source_row_id": "12k_to_13k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:a00c39fff56c673db26b13e3", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:cddeded26534917f69f7cacd", "ledger.source_cell.v1:a7f429177936a007d20aa192", "ledger.source_cell.v1:eff86aa2611ea7455d79b6cc", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:98c2b7079b6e06a3a6239163", "ledger.source_cell.v1:7c9ae932d2acf61fcab0b873"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.one_qualifying_child.12k_to_13k.eitc_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "eitc_returns", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:2864bd3215b5154570514bf2", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:a8e0ff6090a1d51d5c76f531", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:4613e19d7e2cf3b6a5772daf", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:a48279275ac2ea976e2d27ca", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 13000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 1, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 12000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 414837, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:8bb7eb5885b3e8c3541dc52c", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:65761a82b02d9db7d4517a5f", "dimension_value_labels": {"income_range": {"12k_to_13k": "$12,000 under $13,000"}, "us:statutes/26/62#adjusted_gross_income": {"12k_to_13k": "$12,000 under $13,000"}}, "dimensions": {"income_range": "12k_to_13k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year sum irs soi total earned income credit for tax unit (income range=12k to 13k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 13, "groupby_value_id": "12k_to_13k", "groupby_value_label": "$12,000 under $13,000", "measure_id": "eitc_total", "measure_label": "Total earned income credit", "measure_ordinal": 1, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.one_qualifying_child", "record_set_spec_hash": "370c444a0449dc4e3c18a670", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.one_qualifying_child.v1", "source_column_id": "total_earned_income_credit_amount", "source_row_id": "12k_to_13k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:9b2aff7402f0aaf9b2c171c6", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:f3c759d21dd85513c722e873", "ledger.source_cell.v1:55fee8ba4018397d5c35852b", "ledger.source_cell.v1:eff86aa2611ea7455d79b6cc", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:98c2b7079b6e06a3a6239163", "ledger.source_cell.v1:7c9ae932d2acf61fcab0b873"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.one_qualifying_child.12k_to_13k.eitc_total", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "eitc_total", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:60052bacd5ddb820bf50d89b", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:a2c60669ed1273c6b413034f", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:4613e19d7e2cf3b6a5772daf", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:a48279275ac2ea976e2d27ca", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 13000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 1, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 12000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 1630025000, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:54708459d17126cfb839bd8e", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:6555da4b1b7c100abb491ca8", "dimension_value_labels": {"income_range": {"13k_to_14k": "$13,000 under $14,000"}, "us:statutes/26/62#adjusted_gross_income": {"13k_to_14k": "$13,000 under $14,000"}}, "dimensions": {"income_range": "13k_to_14k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year count irs soi returns with total earned income credit for tax unit (income range=13k to 14k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 14, "groupby_value_id": "13k_to_14k", "groupby_value_label": "$13,000 under $14,000", "measure_id": "eitc_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.one_qualifying_child", "record_set_spec_hash": "370c444a0449dc4e3c18a670", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.one_qualifying_child.v1", "source_column_id": "total_earned_income_credit_returns", "source_row_id": "13k_to_14k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:9d55d95fab4acfed292b7e7e", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:0ad45546e2470d8825c0726f", "ledger.source_cell.v1:a7f429177936a007d20aa192", "ledger.source_cell.v1:5ebdcd8f0f5606c1e96277ac", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:98c2b7079b6e06a3a6239163", "ledger.source_cell.v1:7c9ae932d2acf61fcab0b873"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.one_qualifying_child.13k_to_14k.eitc_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "eitc_returns", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:2864bd3215b5154570514bf2", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:5629792348ee480af28de3d4", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:4613e19d7e2cf3b6a5772daf", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:26f4600b03faec9d6fe3ae29", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 14000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 1, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 13000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 292580, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:d17fef12653b721a3ae32cad", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:6555da4b1b7c100abb491ca8", "dimension_value_labels": {"income_range": {"13k_to_14k": "$13,000 under $14,000"}, "us:statutes/26/62#adjusted_gross_income": {"13k_to_14k": "$13,000 under $14,000"}}, "dimensions": {"income_range": "13k_to_14k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year sum irs soi total earned income credit for tax unit (income range=13k to 14k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 14, "groupby_value_id": "13k_to_14k", "groupby_value_label": "$13,000 under $14,000", "measure_id": "eitc_total", "measure_label": "Total earned income credit", "measure_ordinal": 1, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.one_qualifying_child", "record_set_spec_hash": "370c444a0449dc4e3c18a670", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.one_qualifying_child.v1", "source_column_id": "total_earned_income_credit_amount", "source_row_id": "13k_to_14k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:392c3a559c26e3b011879ce1", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:87f05c24f254c3d8a4c6ab5b", "ledger.source_cell.v1:55fee8ba4018397d5c35852b", "ledger.source_cell.v1:5ebdcd8f0f5606c1e96277ac", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:98c2b7079b6e06a3a6239163", "ledger.source_cell.v1:7c9ae932d2acf61fcab0b873"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.one_qualifying_child.13k_to_14k.eitc_total", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "eitc_total", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:60052bacd5ddb820bf50d89b", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:b6fb4f2aff6870fa0c33471d", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:4613e19d7e2cf3b6a5772daf", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:26f4600b03faec9d6fe3ae29", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 14000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 1, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 13000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 1151261000, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:167c8e61921aca1846f59b11", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:d120e7e2601ef76ed5d2f2e0", "dimension_value_labels": {"income_range": {"14k_to_15k": "$14,000 under $15,000"}, "us:statutes/26/62#adjusted_gross_income": {"14k_to_15k": "$14,000 under $15,000"}}, "dimensions": {"income_range": "14k_to_15k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year count irs soi returns with total earned income credit for tax unit (income range=14k to 15k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 15, "groupby_value_id": "14k_to_15k", "groupby_value_label": "$14,000 under $15,000", "measure_id": "eitc_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.one_qualifying_child", "record_set_spec_hash": "370c444a0449dc4e3c18a670", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.one_qualifying_child.v1", "source_column_id": "total_earned_income_credit_returns", "source_row_id": "14k_to_15k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:7acc74974e1ca06652de1c7c", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:628d5dd797876911f09c8e42", "ledger.source_cell.v1:a7f429177936a007d20aa192", "ledger.source_cell.v1:3d7c76a5fe557f8f7da14850", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:98c2b7079b6e06a3a6239163", "ledger.source_cell.v1:7c9ae932d2acf61fcab0b873"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.one_qualifying_child.14k_to_15k.eitc_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "eitc_returns", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:2864bd3215b5154570514bf2", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:1efcfa6a6a00441e2d22f200", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:4613e19d7e2cf3b6a5772daf", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:59d16673401b8629cfc869bf", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 15000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 1, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 14000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 219039, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:e31815425472801969276214", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:d120e7e2601ef76ed5d2f2e0", "dimension_value_labels": {"income_range": {"14k_to_15k": "$14,000 under $15,000"}, "us:statutes/26/62#adjusted_gross_income": {"14k_to_15k": "$14,000 under $15,000"}}, "dimensions": {"income_range": "14k_to_15k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year sum irs soi total earned income credit for tax unit (income range=14k to 15k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 15, "groupby_value_id": "14k_to_15k", "groupby_value_label": "$14,000 under $15,000", "measure_id": "eitc_total", "measure_label": "Total earned income credit", "measure_ordinal": 1, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.one_qualifying_child", "record_set_spec_hash": "370c444a0449dc4e3c18a670", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.one_qualifying_child.v1", "source_column_id": "total_earned_income_credit_amount", "source_row_id": "14k_to_15k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:9031dec608f0a495d0736a86", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:b7132b079491946220cea5ea", "ledger.source_cell.v1:55fee8ba4018397d5c35852b", "ledger.source_cell.v1:3d7c76a5fe557f8f7da14850", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:98c2b7079b6e06a3a6239163", "ledger.source_cell.v1:7c9ae932d2acf61fcab0b873"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.one_qualifying_child.14k_to_15k.eitc_total", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "eitc_total", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:60052bacd5ddb820bf50d89b", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:70767b634837a5cb0d43964f", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:4613e19d7e2cf3b6a5772daf", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:59d16673401b8629cfc869bf", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 15000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 1, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 14000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 862234000, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:e8aa44fabeef9702c0793632", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:54876e9edc2826916ebe8943", "dimension_value_labels": {"income_range": {"15k_to_16k": "$15,000 under $16,000"}, "us:statutes/26/62#adjusted_gross_income": {"15k_to_16k": "$15,000 under $16,000"}}, "dimensions": {"income_range": "15k_to_16k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year count irs soi returns with total earned income credit for tax unit (income range=15k to 16k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 16, "groupby_value_id": "15k_to_16k", "groupby_value_label": "$15,000 under $16,000", "measure_id": "eitc_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.one_qualifying_child", "record_set_spec_hash": "370c444a0449dc4e3c18a670", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.one_qualifying_child.v1", "source_column_id": "total_earned_income_credit_returns", "source_row_id": "15k_to_16k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:d55cc1b8a85910d7a050dfe6", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:6eb3f262396646300b5a259b", "ledger.source_cell.v1:a7f429177936a007d20aa192", "ledger.source_cell.v1:2d23d04d4286bc908bcdba6c", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:98c2b7079b6e06a3a6239163", "ledger.source_cell.v1:7c9ae932d2acf61fcab0b873"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.one_qualifying_child.15k_to_16k.eitc_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "eitc_returns", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:2864bd3215b5154570514bf2", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:f47b7fb4d85de1b05740883d", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:4613e19d7e2cf3b6a5772daf", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:320b2f282d97067850334c81", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 16000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 1, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 15000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 222894, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:1a539f46090e1e9840311e20", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:54876e9edc2826916ebe8943", "dimension_value_labels": {"income_range": {"15k_to_16k": "$15,000 under $16,000"}, "us:statutes/26/62#adjusted_gross_income": {"15k_to_16k": "$15,000 under $16,000"}}, "dimensions": {"income_range": "15k_to_16k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year sum irs soi total earned income credit for tax unit (income range=15k to 16k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 16, "groupby_value_id": "15k_to_16k", "groupby_value_label": "$15,000 under $16,000", "measure_id": "eitc_total", "measure_label": "Total earned income credit", "measure_ordinal": 1, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.one_qualifying_child", "record_set_spec_hash": "370c444a0449dc4e3c18a670", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.one_qualifying_child.v1", "source_column_id": "total_earned_income_credit_amount", "source_row_id": "15k_to_16k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:2ded7c6e078d934a45114ecd", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:c20c013722fe9f7af0bb7d06", "ledger.source_cell.v1:55fee8ba4018397d5c35852b", "ledger.source_cell.v1:2d23d04d4286bc908bcdba6c", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:98c2b7079b6e06a3a6239163", "ledger.source_cell.v1:7c9ae932d2acf61fcab0b873"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.one_qualifying_child.15k_to_16k.eitc_total", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "eitc_total", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:60052bacd5ddb820bf50d89b", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:060aa8dba661b9a528483fda", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:4613e19d7e2cf3b6a5772daf", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:320b2f282d97067850334c81", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 16000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 1, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 15000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 872218000, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:8d552f425451ed83f70a135f", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:e020801753bf636f4137f083", "dimension_value_labels": {"income_range": {"16k_to_17k": "$16,000 under $17,000"}, "us:statutes/26/62#adjusted_gross_income": {"16k_to_17k": "$16,000 under $17,000"}}, "dimensions": {"income_range": "16k_to_17k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year count irs soi returns with total earned income credit for tax unit (income range=16k to 17k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 17, "groupby_value_id": "16k_to_17k", "groupby_value_label": "$16,000 under $17,000", "measure_id": "eitc_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.one_qualifying_child", "record_set_spec_hash": "370c444a0449dc4e3c18a670", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.one_qualifying_child.v1", "source_column_id": "total_earned_income_credit_returns", "source_row_id": "16k_to_17k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:3ca135bc3999ccd1101402fe", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:7749cece22747ca56e2d5320", "ledger.source_cell.v1:a7f429177936a007d20aa192", "ledger.source_cell.v1:5f445c046837080e75e1fb63", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:98c2b7079b6e06a3a6239163", "ledger.source_cell.v1:7c9ae932d2acf61fcab0b873"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.one_qualifying_child.16k_to_17k.eitc_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "eitc_returns", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:2864bd3215b5154570514bf2", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:bb7b04ee668175433f44fad5", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:4613e19d7e2cf3b6a5772daf", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:652da40aedfa62949728a6c8", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 17000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 1, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 16000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 225181, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:30e7780f690416c472c91554", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:e020801753bf636f4137f083", "dimension_value_labels": {"income_range": {"16k_to_17k": "$16,000 under $17,000"}, "us:statutes/26/62#adjusted_gross_income": {"16k_to_17k": "$16,000 under $17,000"}}, "dimensions": {"income_range": "16k_to_17k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year sum irs soi total earned income credit for tax unit (income range=16k to 17k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 17, "groupby_value_id": "16k_to_17k", "groupby_value_label": "$16,000 under $17,000", "measure_id": "eitc_total", "measure_label": "Total earned income credit", "measure_ordinal": 1, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.one_qualifying_child", "record_set_spec_hash": "370c444a0449dc4e3c18a670", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.one_qualifying_child.v1", "source_column_id": "total_earned_income_credit_amount", "source_row_id": "16k_to_17k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:35aff0585c2eb925602d4978", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:4967a92ed99d6e0cba99381d", "ledger.source_cell.v1:55fee8ba4018397d5c35852b", "ledger.source_cell.v1:5f445c046837080e75e1fb63", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:98c2b7079b6e06a3a6239163", "ledger.source_cell.v1:7c9ae932d2acf61fcab0b873"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.one_qualifying_child.16k_to_17k.eitc_total", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "eitc_total", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:60052bacd5ddb820bf50d89b", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:5d7a5962813e00f1e9a4ac65", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:4613e19d7e2cf3b6a5772daf", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:652da40aedfa62949728a6c8", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 17000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 1, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 16000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 888111000, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:d35d876a89d3cc2843bd462b", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:5b783e3e87b28a82900f18d7", "dimension_value_labels": {"income_range": {"17k_to_18k": "$17,000 under $18,000"}, "us:statutes/26/62#adjusted_gross_income": {"17k_to_18k": "$17,000 under $18,000"}}, "dimensions": {"income_range": "17k_to_18k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year count irs soi returns with total earned income credit for tax unit (income range=17k to 18k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 18, "groupby_value_id": "17k_to_18k", "groupby_value_label": "$17,000 under $18,000", "measure_id": "eitc_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.one_qualifying_child", "record_set_spec_hash": "370c444a0449dc4e3c18a670", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.one_qualifying_child.v1", "source_column_id": "total_earned_income_credit_returns", "source_row_id": "17k_to_18k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:f1f7f31fc0fd6b858ccbb48f", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:2a1a8f30b5ca19c1e75d9ff8", "ledger.source_cell.v1:a7f429177936a007d20aa192", "ledger.source_cell.v1:96f0ce88902f5cc192bc2cf1", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:98c2b7079b6e06a3a6239163", "ledger.source_cell.v1:7c9ae932d2acf61fcab0b873"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.one_qualifying_child.17k_to_18k.eitc_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "eitc_returns", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:2864bd3215b5154570514bf2", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:302abea9ba013b7c9e1913ae", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:4613e19d7e2cf3b6a5772daf", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:374488a4bb955071476e3b9e", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 18000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 1, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 17000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 212677, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:ae7c515d99503bde89c31fb0", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:5b783e3e87b28a82900f18d7", "dimension_value_labels": {"income_range": {"17k_to_18k": "$17,000 under $18,000"}, "us:statutes/26/62#adjusted_gross_income": {"17k_to_18k": "$17,000 under $18,000"}}, "dimensions": {"income_range": "17k_to_18k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year sum irs soi total earned income credit for tax unit (income range=17k to 18k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 18, "groupby_value_id": "17k_to_18k", "groupby_value_label": "$17,000 under $18,000", "measure_id": "eitc_total", "measure_label": "Total earned income credit", "measure_ordinal": 1, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.one_qualifying_child", "record_set_spec_hash": "370c444a0449dc4e3c18a670", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.one_qualifying_child.v1", "source_column_id": "total_earned_income_credit_amount", "source_row_id": "17k_to_18k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:a4a3423126744a1122ad32e9", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:35cfc50d7fdbca953686c90a", "ledger.source_cell.v1:55fee8ba4018397d5c35852b", "ledger.source_cell.v1:96f0ce88902f5cc192bc2cf1", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:98c2b7079b6e06a3a6239163", "ledger.source_cell.v1:7c9ae932d2acf61fcab0b873"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.one_qualifying_child.17k_to_18k.eitc_total", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "eitc_total", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:60052bacd5ddb820bf50d89b", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:864cc85f4fb981778e8b1287", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:4613e19d7e2cf3b6a5772daf", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:374488a4bb955071476e3b9e", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 18000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 1, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 17000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 838712000, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:c85cd54a2367a97441d1d6ef", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:5543b6b51c458ec98faf7826", "dimension_value_labels": {"income_range": {"18k_to_19k": "$18,000 under $19,000"}, "us:statutes/26/62#adjusted_gross_income": {"18k_to_19k": "$18,000 under $19,000"}}, "dimensions": {"income_range": "18k_to_19k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year count irs soi returns with total earned income credit for tax unit (income range=18k to 19k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 19, "groupby_value_id": "18k_to_19k", "groupby_value_label": "$18,000 under $19,000", "measure_id": "eitc_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.one_qualifying_child", "record_set_spec_hash": "370c444a0449dc4e3c18a670", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.one_qualifying_child.v1", "source_column_id": "total_earned_income_credit_returns", "source_row_id": "18k_to_19k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:78c9528c8effacbc0920078c", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:f798f8bc25f815b603539a20", "ledger.source_cell.v1:a7f429177936a007d20aa192", "ledger.source_cell.v1:9706532848f05860846ab46b", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:98c2b7079b6e06a3a6239163", "ledger.source_cell.v1:7c9ae932d2acf61fcab0b873"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.one_qualifying_child.18k_to_19k.eitc_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "eitc_returns", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:2864bd3215b5154570514bf2", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:8846acfc2603ed2adb505aff", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:4613e19d7e2cf3b6a5772daf", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:fe8adbb395801e6371753440", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 19000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 1, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 18000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 197398, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:ca06cd09e59dd428088d9b9b", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:5543b6b51c458ec98faf7826", "dimension_value_labels": {"income_range": {"18k_to_19k": "$18,000 under $19,000"}, "us:statutes/26/62#adjusted_gross_income": {"18k_to_19k": "$18,000 under $19,000"}}, "dimensions": {"income_range": "18k_to_19k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year sum irs soi total earned income credit for tax unit (income range=18k to 19k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 19, "groupby_value_id": "18k_to_19k", "groupby_value_label": "$18,000 under $19,000", "measure_id": "eitc_total", "measure_label": "Total earned income credit", "measure_ordinal": 1, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.one_qualifying_child", "record_set_spec_hash": "370c444a0449dc4e3c18a670", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.one_qualifying_child.v1", "source_column_id": "total_earned_income_credit_amount", "source_row_id": "18k_to_19k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:6fa4a389171be073e746db8c", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:36913f03d83af2387074f475", "ledger.source_cell.v1:55fee8ba4018397d5c35852b", "ledger.source_cell.v1:9706532848f05860846ab46b", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:98c2b7079b6e06a3a6239163", "ledger.source_cell.v1:7c9ae932d2acf61fcab0b873"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.one_qualifying_child.18k_to_19k.eitc_total", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "eitc_total", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:60052bacd5ddb820bf50d89b", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:b638e4cb3e1f8c3f30d10536", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:4613e19d7e2cf3b6a5772daf", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:fe8adbb395801e6371753440", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 19000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 1, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 18000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 780656000, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:e7eb68dd87602da9447df1be", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:d80c7262e652f9075723dac9", "dimension_value_labels": {"income_range": {"19k_to_20k": "$19,000 under $20,000"}, "us:statutes/26/62#adjusted_gross_income": {"19k_to_20k": "$19,000 under $20,000"}}, "dimensions": {"income_range": "19k_to_20k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year count irs soi returns with total earned income credit for tax unit (income range=19k to 20k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 20, "groupby_value_id": "19k_to_20k", "groupby_value_label": "$19,000 under $20,000", "measure_id": "eitc_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.one_qualifying_child", "record_set_spec_hash": "370c444a0449dc4e3c18a670", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.one_qualifying_child.v1", "source_column_id": "total_earned_income_credit_returns", "source_row_id": "19k_to_20k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:a3d39a79677f3ebd9c1ded3c", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:4e470c49ae28244db11239c9", "ledger.source_cell.v1:a7f429177936a007d20aa192", "ledger.source_cell.v1:9f4b84b18d42536b691a5509", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:98c2b7079b6e06a3a6239163", "ledger.source_cell.v1:7c9ae932d2acf61fcab0b873"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.one_qualifying_child.19k_to_20k.eitc_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "eitc_returns", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:2864bd3215b5154570514bf2", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:a4700e13d1148a84053eb69b", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:4613e19d7e2cf3b6a5772daf", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:b371138aae76e201acb6396c", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 20000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 1, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 19000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 212114, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:9b1537b671f0601f30f586a8", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:d80c7262e652f9075723dac9", "dimension_value_labels": {"income_range": {"19k_to_20k": "$19,000 under $20,000"}, "us:statutes/26/62#adjusted_gross_income": {"19k_to_20k": "$19,000 under $20,000"}}, "dimensions": {"income_range": "19k_to_20k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year sum irs soi total earned income credit for tax unit (income range=19k to 20k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 20, "groupby_value_id": "19k_to_20k", "groupby_value_label": "$19,000 under $20,000", "measure_id": "eitc_total", "measure_label": "Total earned income credit", "measure_ordinal": 1, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.one_qualifying_child", "record_set_spec_hash": "370c444a0449dc4e3c18a670", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.one_qualifying_child.v1", "source_column_id": "total_earned_income_credit_amount", "source_row_id": "19k_to_20k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:14ad4a8682110956200e44de", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:e0772d01f8ea999cf47d0858", "ledger.source_cell.v1:55fee8ba4018397d5c35852b", "ledger.source_cell.v1:9f4b84b18d42536b691a5509", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:98c2b7079b6e06a3a6239163", "ledger.source_cell.v1:7c9ae932d2acf61fcab0b873"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.one_qualifying_child.19k_to_20k.eitc_total", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "eitc_total", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:60052bacd5ddb820bf50d89b", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:99d5a22a75200a008265c8cd", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:4613e19d7e2cf3b6a5772daf", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:b371138aae76e201acb6396c", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 20000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 1, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 19000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 836319000, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:d023daa210f9b099bd90bd20", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:c185cbec136df1c4849a4142", "dimension_value_labels": {"income_range": {"1_to_1k": "$1 under $1,000"}, "us:statutes/26/62#adjusted_gross_income": {"1_to_1k": "$1 under $1,000"}}, "dimensions": {"income_range": "1_to_1k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year count irs soi returns with total earned income credit for tax unit (income range=1 to 1k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 1, "groupby_value_id": "1_to_1k", "groupby_value_label": "$1 under $1,000", "measure_id": "eitc_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.one_qualifying_child", "record_set_spec_hash": "370c444a0449dc4e3c18a670", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.one_qualifying_child.v1", "source_column_id": "total_earned_income_credit_returns", "source_row_id": "1_to_1k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:eafbe4c8e4463fb1d32f91d7", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:fc11e53ed788dfb513e688be", "ledger.source_cell.v1:a7f429177936a007d20aa192", "ledger.source_cell.v1:fd526d210bf4e2b7da841820", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:98c2b7079b6e06a3a6239163", "ledger.source_cell.v1:7c9ae932d2acf61fcab0b873"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.one_qualifying_child.1_to_1k.eitc_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "eitc_returns", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:2864bd3215b5154570514bf2", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:fc9866e167a13c44c93d7b92", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:4613e19d7e2cf3b6a5772daf", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:0d85214431acd1923d954eb0", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 1000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 1, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 1, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 24658, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:8543a6b360789a43a246362a", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:c185cbec136df1c4849a4142", "dimension_value_labels": {"income_range": {"1_to_1k": "$1 under $1,000"}, "us:statutes/26/62#adjusted_gross_income": {"1_to_1k": "$1 under $1,000"}}, "dimensions": {"income_range": "1_to_1k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year sum irs soi total earned income credit for tax unit (income range=1 to 1k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 1, "groupby_value_id": "1_to_1k", "groupby_value_label": "$1 under $1,000", "measure_id": "eitc_total", "measure_label": "Total earned income credit", "measure_ordinal": 1, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.one_qualifying_child", "record_set_spec_hash": "370c444a0449dc4e3c18a670", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.one_qualifying_child.v1", "source_column_id": "total_earned_income_credit_amount", "source_row_id": "1_to_1k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:9c1a699643e07b22ca93376f", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:b9faf23ecdc57bea576e2e30", "ledger.source_cell.v1:55fee8ba4018397d5c35852b", "ledger.source_cell.v1:fd526d210bf4e2b7da841820", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:98c2b7079b6e06a3a6239163", "ledger.source_cell.v1:7c9ae932d2acf61fcab0b873"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.one_qualifying_child.1_to_1k.eitc_total", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "eitc_total", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:60052bacd5ddb820bf50d89b", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:8d9543f92d2333f87e222a7c", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:4613e19d7e2cf3b6a5772daf", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:0d85214431acd1923d954eb0", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 1000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 1, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 1, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 12473000, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:ae2f153eb0dbc11c7527da0e", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:a0b18d0972928c9e35c768a5", "dimension_value_labels": {"income_range": {"1k_to_2k": "$1,000 under $2,000"}, "us:statutes/26/62#adjusted_gross_income": {"1k_to_2k": "$1,000 under $2,000"}}, "dimensions": {"income_range": "1k_to_2k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year count irs soi returns with total earned income credit for tax unit (income range=1k to 2k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 2, "groupby_value_id": "1k_to_2k", "groupby_value_label": "$1,000 under $2,000", "measure_id": "eitc_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.one_qualifying_child", "record_set_spec_hash": "370c444a0449dc4e3c18a670", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.one_qualifying_child.v1", "source_column_id": "total_earned_income_credit_returns", "source_row_id": "1k_to_2k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:19ba4da1d4d0f049dfec3c74", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:f82989e90d58f7412fd0b0fb", "ledger.source_cell.v1:a7f429177936a007d20aa192", "ledger.source_cell.v1:76f0742601ca1a5e62d4b00a", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:98c2b7079b6e06a3a6239163", "ledger.source_cell.v1:7c9ae932d2acf61fcab0b873"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.one_qualifying_child.1k_to_2k.eitc_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "eitc_returns", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:2864bd3215b5154570514bf2", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:18f91b8688a0883d1d56560c", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:4613e19d7e2cf3b6a5772daf", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:68c442ed2080a8c5b9b10313", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 2000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 1, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 1000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 46598, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:f5504fc4673c091047230cf4", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:a0b18d0972928c9e35c768a5", "dimension_value_labels": {"income_range": {"1k_to_2k": "$1,000 under $2,000"}, "us:statutes/26/62#adjusted_gross_income": {"1k_to_2k": "$1,000 under $2,000"}}, "dimensions": {"income_range": "1k_to_2k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year sum irs soi total earned income credit for tax unit (income range=1k to 2k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 2, "groupby_value_id": "1k_to_2k", "groupby_value_label": "$1,000 under $2,000", "measure_id": "eitc_total", "measure_label": "Total earned income credit", "measure_ordinal": 1, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.one_qualifying_child", "record_set_spec_hash": "370c444a0449dc4e3c18a670", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.one_qualifying_child.v1", "source_column_id": "total_earned_income_credit_amount", "source_row_id": "1k_to_2k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:d512004cc3f223bf85a46257", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:cc124acadbca8dd2c8746b9b", "ledger.source_cell.v1:55fee8ba4018397d5c35852b", "ledger.source_cell.v1:76f0742601ca1a5e62d4b00a", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:98c2b7079b6e06a3a6239163", "ledger.source_cell.v1:7c9ae932d2acf61fcab0b873"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.one_qualifying_child.1k_to_2k.eitc_total", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "eitc_total", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:60052bacd5ddb820bf50d89b", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:33eba976cdd3d6999993d84c", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:4613e19d7e2cf3b6a5772daf", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:68c442ed2080a8c5b9b10313", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 2000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 1, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 1000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 28073000, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:2cb84b6c035ab77b8bdc704c", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:6ef862e9832071884d4dc45d", "dimension_value_labels": {"income_range": {"20k_to_25k": "$20,000 under $25,000"}, "us:statutes/26/62#adjusted_gross_income": {"20k_to_25k": "$20,000 under $25,000"}}, "dimensions": {"income_range": "20k_to_25k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year count irs soi returns with total earned income credit for tax unit (income range=20k to 25k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 21, "groupby_value_id": "20k_to_25k", "groupby_value_label": "$20,000 under $25,000", "measure_id": "eitc_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.one_qualifying_child", "record_set_spec_hash": "370c444a0449dc4e3c18a670", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.one_qualifying_child.v1", "source_column_id": "total_earned_income_credit_returns", "source_row_id": "20k_to_25k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:b404f7567073a914f6347f59", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:b8c9206d610ef522c5f6fa84", "ledger.source_cell.v1:a7f429177936a007d20aa192", "ledger.source_cell.v1:7007c2a0f2a481a4b43f8bb4", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:98c2b7079b6e06a3a6239163", "ledger.source_cell.v1:7c9ae932d2acf61fcab0b873"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.one_qualifying_child.20k_to_25k.eitc_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "eitc_returns", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:2864bd3215b5154570514bf2", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:af6d9554bdf272ece517b052", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:4613e19d7e2cf3b6a5772daf", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:2d945e5246de7741245b55fe", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 25000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 1, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 20000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 1048096, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:72a20aa1fcfdeccadf12dc79", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:6ef862e9832071884d4dc45d", "dimension_value_labels": {"income_range": {"20k_to_25k": "$20,000 under $25,000"}, "us:statutes/26/62#adjusted_gross_income": {"20k_to_25k": "$20,000 under $25,000"}}, "dimensions": {"income_range": "20k_to_25k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year sum irs soi total earned income credit for tax unit (income range=20k to 25k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 21, "groupby_value_id": "20k_to_25k", "groupby_value_label": "$20,000 under $25,000", "measure_id": "eitc_total", "measure_label": "Total earned income credit", "measure_ordinal": 1, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.one_qualifying_child", "record_set_spec_hash": "370c444a0449dc4e3c18a670", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.one_qualifying_child.v1", "source_column_id": "total_earned_income_credit_amount", "source_row_id": "20k_to_25k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:054559c8c602184d0917cb57", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:58043b15f2c5b2632a873188", "ledger.source_cell.v1:55fee8ba4018397d5c35852b", "ledger.source_cell.v1:7007c2a0f2a481a4b43f8bb4", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:98c2b7079b6e06a3a6239163", "ledger.source_cell.v1:7c9ae932d2acf61fcab0b873"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.one_qualifying_child.20k_to_25k.eitc_total", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "eitc_total", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:60052bacd5ddb820bf50d89b", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:4fc005134c66764f160a08b6", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:4613e19d7e2cf3b6a5772daf", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:2d945e5246de7741245b55fe", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 25000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 1, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 20000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 3963800000, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:eca191cced173d71571187dd", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:9138569a6d7a2f6e880cc479", "dimension_value_labels": {"income_range": {"25k_to_30k": "$25,000 under $30,000"}, "us:statutes/26/62#adjusted_gross_income": {"25k_to_30k": "$25,000 under $30,000"}}, "dimensions": {"income_range": "25k_to_30k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year count irs soi returns with total earned income credit for tax unit (income range=25k to 30k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 22, "groupby_value_id": "25k_to_30k", "groupby_value_label": "$25,000 under $30,000", "measure_id": "eitc_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.one_qualifying_child", "record_set_spec_hash": "370c444a0449dc4e3c18a670", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.one_qualifying_child.v1", "source_column_id": "total_earned_income_credit_returns", "source_row_id": "25k_to_30k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:eea29d1cd0b3094d48b5b51d", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:1abd650cd886f2e18db3f94c", "ledger.source_cell.v1:a7f429177936a007d20aa192", "ledger.source_cell.v1:4b94d00a6794f0e20f06eed7", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:98c2b7079b6e06a3a6239163", "ledger.source_cell.v1:7c9ae932d2acf61fcab0b873"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.one_qualifying_child.25k_to_30k.eitc_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "eitc_returns", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:2864bd3215b5154570514bf2", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:f41d6084df4f240b54d03b27", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:4613e19d7e2cf3b6a5772daf", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:c3af0cbc79d26ed7f810f809", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 30000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 1, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 25000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 958331, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:6a31abf8ab7b3dc311d18c28", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:9138569a6d7a2f6e880cc479", "dimension_value_labels": {"income_range": {"25k_to_30k": "$25,000 under $30,000"}, "us:statutes/26/62#adjusted_gross_income": {"25k_to_30k": "$25,000 under $30,000"}}, "dimensions": {"income_range": "25k_to_30k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year sum irs soi total earned income credit for tax unit (income range=25k to 30k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 22, "groupby_value_id": "25k_to_30k", "groupby_value_label": "$25,000 under $30,000", "measure_id": "eitc_total", "measure_label": "Total earned income credit", "measure_ordinal": 1, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.one_qualifying_child", "record_set_spec_hash": "370c444a0449dc4e3c18a670", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.one_qualifying_child.v1", "source_column_id": "total_earned_income_credit_amount", "source_row_id": "25k_to_30k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:6348240cbbe72c6608483811", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:a60dcb6bbf389070cc278492", "ledger.source_cell.v1:55fee8ba4018397d5c35852b", "ledger.source_cell.v1:4b94d00a6794f0e20f06eed7", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:98c2b7079b6e06a3a6239163", "ledger.source_cell.v1:7c9ae932d2acf61fcab0b873"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.one_qualifying_child.25k_to_30k.eitc_total", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "eitc_total", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:60052bacd5ddb820bf50d89b", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:94c1fecfca5295c7aea37df3", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:4613e19d7e2cf3b6a5772daf", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:c3af0cbc79d26ed7f810f809", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 30000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 1, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 25000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 2978715000, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:fc2a215f87daee8ad8e21889", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:0e933b24ceafae09676b5192", "dimension_value_labels": {"income_range": {"2k_to_3k": "$2,000 under $3,000"}, "us:statutes/26/62#adjusted_gross_income": {"2k_to_3k": "$2,000 under $3,000"}}, "dimensions": {"income_range": "2k_to_3k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year count irs soi returns with total earned income credit for tax unit (income range=2k to 3k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 3, "groupby_value_id": "2k_to_3k", "groupby_value_label": "$2,000 under $3,000", "measure_id": "eitc_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.one_qualifying_child", "record_set_spec_hash": "370c444a0449dc4e3c18a670", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.one_qualifying_child.v1", "source_column_id": "total_earned_income_credit_returns", "source_row_id": "2k_to_3k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:357855d55283a7d75af75b35", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:1ab7c6599277676de834d168", "ledger.source_cell.v1:a7f429177936a007d20aa192", "ledger.source_cell.v1:61a26b63c4dbad8c28d7a3ee", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:98c2b7079b6e06a3a6239163", "ledger.source_cell.v1:7c9ae932d2acf61fcab0b873"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.one_qualifying_child.2k_to_3k.eitc_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "eitc_returns", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:2864bd3215b5154570514bf2", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:f0b87b0316a37435d52fc130", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:4613e19d7e2cf3b6a5772daf", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:058c7ec2c35460e01cd1659b", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 3000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 1, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 2000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 54102, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:ff89d96f483e014a3b4f0ecd", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:0e933b24ceafae09676b5192", "dimension_value_labels": {"income_range": {"2k_to_3k": "$2,000 under $3,000"}, "us:statutes/26/62#adjusted_gross_income": {"2k_to_3k": "$2,000 under $3,000"}}, "dimensions": {"income_range": "2k_to_3k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year sum irs soi total earned income credit for tax unit (income range=2k to 3k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 3, "groupby_value_id": "2k_to_3k", "groupby_value_label": "$2,000 under $3,000", "measure_id": "eitc_total", "measure_label": "Total earned income credit", "measure_ordinal": 1, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.one_qualifying_child", "record_set_spec_hash": "370c444a0449dc4e3c18a670", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.one_qualifying_child.v1", "source_column_id": "total_earned_income_credit_amount", "source_row_id": "2k_to_3k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:835127339e847a8d0aa972be", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:d101ddc5662653db975e0dff", "ledger.source_cell.v1:55fee8ba4018397d5c35852b", "ledger.source_cell.v1:61a26b63c4dbad8c28d7a3ee", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:98c2b7079b6e06a3a6239163", "ledger.source_cell.v1:7c9ae932d2acf61fcab0b873"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.one_qualifying_child.2k_to_3k.eitc_total", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "eitc_total", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:60052bacd5ddb820bf50d89b", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:170c6fb7803a867ca9bb24d3", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:4613e19d7e2cf3b6a5772daf", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:058c7ec2c35460e01cd1659b", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 3000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 1, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 2000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 50341000, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:f573b213931df135c191e18a", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:4a67d372a6fb8215c42b2889", "dimension_value_labels": {"income_range": {"30k_to_35k": "$30,000 under $35,000"}, "us:statutes/26/62#adjusted_gross_income": {"30k_to_35k": "$30,000 under $35,000"}}, "dimensions": {"income_range": "30k_to_35k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year count irs soi returns with total earned income credit for tax unit (income range=30k to 35k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 23, "groupby_value_id": "30k_to_35k", "groupby_value_label": "$30,000 under $35,000", "measure_id": "eitc_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.one_qualifying_child", "record_set_spec_hash": "370c444a0449dc4e3c18a670", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.one_qualifying_child.v1", "source_column_id": "total_earned_income_credit_returns", "source_row_id": "30k_to_35k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:da15b6d35553e52368791262", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:7c130a2c23436be9c789913c", "ledger.source_cell.v1:a7f429177936a007d20aa192", "ledger.source_cell.v1:b45a802f459714f0c8da116d", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:98c2b7079b6e06a3a6239163", "ledger.source_cell.v1:7c9ae932d2acf61fcab0b873"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.one_qualifying_child.30k_to_35k.eitc_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "eitc_returns", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:2864bd3215b5154570514bf2", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:c439c0e8662db93473011903", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:4613e19d7e2cf3b6a5772daf", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:d63bd62322b6fe67033537b8", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 35000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 1, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 30000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 1024692, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:8b55112714635732b0abd112", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:4a67d372a6fb8215c42b2889", "dimension_value_labels": {"income_range": {"30k_to_35k": "$30,000 under $35,000"}, "us:statutes/26/62#adjusted_gross_income": {"30k_to_35k": "$30,000 under $35,000"}}, "dimensions": {"income_range": "30k_to_35k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year sum irs soi total earned income credit for tax unit (income range=30k to 35k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 23, "groupby_value_id": "30k_to_35k", "groupby_value_label": "$30,000 under $35,000", "measure_id": "eitc_total", "measure_label": "Total earned income credit", "measure_ordinal": 1, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.one_qualifying_child", "record_set_spec_hash": "370c444a0449dc4e3c18a670", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.one_qualifying_child.v1", "source_column_id": "total_earned_income_credit_amount", "source_row_id": "30k_to_35k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:dc31303e85fa2934d2c09376", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:ceca58f00332e2ab4eca7a36", "ledger.source_cell.v1:55fee8ba4018397d5c35852b", "ledger.source_cell.v1:b45a802f459714f0c8da116d", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:98c2b7079b6e06a3a6239163", "ledger.source_cell.v1:7c9ae932d2acf61fcab0b873"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.one_qualifying_child.30k_to_35k.eitc_total", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "eitc_total", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:60052bacd5ddb820bf50d89b", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:c03729afc4846a0f5879430f", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:4613e19d7e2cf3b6a5772daf", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:d63bd62322b6fe67033537b8", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 35000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 1, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 30000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 2406097000, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:b93ae16e410285bf75dd4bdd", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:054da843781792a8aae0ef1b", "dimension_value_labels": {"income_range": {"35k_to_40k": "$35,000 under $40,000"}, "us:statutes/26/62#adjusted_gross_income": {"35k_to_40k": "$35,000 under $40,000"}}, "dimensions": {"income_range": "35k_to_40k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year count irs soi returns with total earned income credit for tax unit (income range=35k to 40k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 24, "groupby_value_id": "35k_to_40k", "groupby_value_label": "$35,000 under $40,000", "measure_id": "eitc_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.one_qualifying_child", "record_set_spec_hash": "370c444a0449dc4e3c18a670", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.one_qualifying_child.v1", "source_column_id": "total_earned_income_credit_returns", "source_row_id": "35k_to_40k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:21d8f261dddaeeb3d24053bf", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:0563e2cb3f7ba0ae560c9ec4", "ledger.source_cell.v1:a7f429177936a007d20aa192", "ledger.source_cell.v1:ab4bac12b9f6f33378d2e688", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:98c2b7079b6e06a3a6239163", "ledger.source_cell.v1:7c9ae932d2acf61fcab0b873"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.one_qualifying_child.35k_to_40k.eitc_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "eitc_returns", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:2864bd3215b5154570514bf2", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:a58a42b79e416c73c6a78906", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:4613e19d7e2cf3b6a5772daf", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:bff4f7708f53a709f2c5a5e2", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 40000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 1, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 35000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 1006865, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:2d3f0b6e52c70e248ada905c", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:054da843781792a8aae0ef1b", "dimension_value_labels": {"income_range": {"35k_to_40k": "$35,000 under $40,000"}, "us:statutes/26/62#adjusted_gross_income": {"35k_to_40k": "$35,000 under $40,000"}}, "dimensions": {"income_range": "35k_to_40k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year sum irs soi total earned income credit for tax unit (income range=35k to 40k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 24, "groupby_value_id": "35k_to_40k", "groupby_value_label": "$35,000 under $40,000", "measure_id": "eitc_total", "measure_label": "Total earned income credit", "measure_ordinal": 1, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.one_qualifying_child", "record_set_spec_hash": "370c444a0449dc4e3c18a670", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.one_qualifying_child.v1", "source_column_id": "total_earned_income_credit_amount", "source_row_id": "35k_to_40k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:1a5ed07f664f12ac5ae1a552", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:9e900783033796232af4f0e6", "ledger.source_cell.v1:55fee8ba4018397d5c35852b", "ledger.source_cell.v1:ab4bac12b9f6f33378d2e688", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:98c2b7079b6e06a3a6239163", "ledger.source_cell.v1:7c9ae932d2acf61fcab0b873"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.one_qualifying_child.35k_to_40k.eitc_total", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "eitc_total", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:60052bacd5ddb820bf50d89b", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:d61b741fefa14307d305dc75", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:4613e19d7e2cf3b6a5772daf", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:bff4f7708f53a709f2c5a5e2", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 40000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 1, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 35000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 1566767000, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:24a8cf565952cd46a3e02781", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:2d3c9c384049f939860a354b", "dimension_value_labels": {"income_range": {"3k_to_4k": "$3,000 under $4,000"}, "us:statutes/26/62#adjusted_gross_income": {"3k_to_4k": "$3,000 under $4,000"}}, "dimensions": {"income_range": "3k_to_4k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year count irs soi returns with total earned income credit for tax unit (income range=3k to 4k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 4, "groupby_value_id": "3k_to_4k", "groupby_value_label": "$3,000 under $4,000", "measure_id": "eitc_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.one_qualifying_child", "record_set_spec_hash": "370c444a0449dc4e3c18a670", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.one_qualifying_child.v1", "source_column_id": "total_earned_income_credit_returns", "source_row_id": "3k_to_4k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:be903d61e12bb36470b40419", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:cae5fe76493d55f2eded3039", "ledger.source_cell.v1:a7f429177936a007d20aa192", "ledger.source_cell.v1:f353b86cb8428c55e077770d", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:98c2b7079b6e06a3a6239163", "ledger.source_cell.v1:7c9ae932d2acf61fcab0b873"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.one_qualifying_child.3k_to_4k.eitc_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "eitc_returns", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:2864bd3215b5154570514bf2", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:744f97e608766900b06c648f", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:4613e19d7e2cf3b6a5772daf", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:aa93750b29afb4184c331c61", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 4000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 1, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 3000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 65259, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:3f9df53d101d1f4dbebcbf91", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:2d3c9c384049f939860a354b", "dimension_value_labels": {"income_range": {"3k_to_4k": "$3,000 under $4,000"}, "us:statutes/26/62#adjusted_gross_income": {"3k_to_4k": "$3,000 under $4,000"}}, "dimensions": {"income_range": "3k_to_4k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year sum irs soi total earned income credit for tax unit (income range=3k to 4k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 4, "groupby_value_id": "3k_to_4k", "groupby_value_label": "$3,000 under $4,000", "measure_id": "eitc_total", "measure_label": "Total earned income credit", "measure_ordinal": 1, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.one_qualifying_child", "record_set_spec_hash": "370c444a0449dc4e3c18a670", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.one_qualifying_child.v1", "source_column_id": "total_earned_income_credit_amount", "source_row_id": "3k_to_4k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:12b634db6e5b3c663cb181c6", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:ad0857ef5e4a21d0b27a7adb", "ledger.source_cell.v1:55fee8ba4018397d5c35852b", "ledger.source_cell.v1:f353b86cb8428c55e077770d", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:98c2b7079b6e06a3a6239163", "ledger.source_cell.v1:7c9ae932d2acf61fcab0b873"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.one_qualifying_child.3k_to_4k.eitc_total", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "eitc_total", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:60052bacd5ddb820bf50d89b", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:6ab6153a6a7e0e0b9ed39fc4", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:4613e19d7e2cf3b6a5772daf", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:aa93750b29afb4184c331c61", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 4000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 1, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 3000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 83976000, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:89ee28485da9250d38eb7fc5", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:eee5ecae5b0b68bbee8c7df9", "dimension_value_labels": {"income_range": {"40k_to_45k": "$40,000 under $45,000"}, "us:statutes/26/62#adjusted_gross_income": {"40k_to_45k": "$40,000 under $45,000"}}, "dimensions": {"income_range": "40k_to_45k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year count irs soi returns with total earned income credit for tax unit (income range=40k to 45k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 25, "groupby_value_id": "40k_to_45k", "groupby_value_label": "$40,000 under $45,000", "measure_id": "eitc_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.one_qualifying_child", "record_set_spec_hash": "370c444a0449dc4e3c18a670", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.one_qualifying_child.v1", "source_column_id": "total_earned_income_credit_returns", "source_row_id": "40k_to_45k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:d816a9bc08104f4fd08872e0", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:1e9a2f8bace8a2571d1a5139", "ledger.source_cell.v1:a7f429177936a007d20aa192", "ledger.source_cell.v1:13abfdfd76531c65be7ba44f", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:98c2b7079b6e06a3a6239163", "ledger.source_cell.v1:7c9ae932d2acf61fcab0b873"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.one_qualifying_child.40k_to_45k.eitc_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "eitc_returns", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:2864bd3215b5154570514bf2", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:ffd0e85e42720f65ccf90e2e", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:4613e19d7e2cf3b6a5772daf", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:8ab16f06e321dab36e77470f", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 45000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 1, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 40000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 838531, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:0b6ee669d70e70dcc898358c", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:eee5ecae5b0b68bbee8c7df9", "dimension_value_labels": {"income_range": {"40k_to_45k": "$40,000 under $45,000"}, "us:statutes/26/62#adjusted_gross_income": {"40k_to_45k": "$40,000 under $45,000"}}, "dimensions": {"income_range": "40k_to_45k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year sum irs soi total earned income credit for tax unit (income range=40k to 45k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 25, "groupby_value_id": "40k_to_45k", "groupby_value_label": "$40,000 under $45,000", "measure_id": "eitc_total", "measure_label": "Total earned income credit", "measure_ordinal": 1, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.one_qualifying_child", "record_set_spec_hash": "370c444a0449dc4e3c18a670", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.one_qualifying_child.v1", "source_column_id": "total_earned_income_credit_amount", "source_row_id": "40k_to_45k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:0b847bbf998b6e14ad8fd5a9", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:b1737d37b79f480cc15db3e2", "ledger.source_cell.v1:55fee8ba4018397d5c35852b", "ledger.source_cell.v1:13abfdfd76531c65be7ba44f", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:98c2b7079b6e06a3a6239163", "ledger.source_cell.v1:7c9ae932d2acf61fcab0b873"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.one_qualifying_child.40k_to_45k.eitc_total", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "eitc_total", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:60052bacd5ddb820bf50d89b", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:16ecf047c0eab9b0b44953c3", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:4613e19d7e2cf3b6a5772daf", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:8ab16f06e321dab36e77470f", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 45000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 1, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 40000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 678121000, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:b8bfa2868502fdba2893b549", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:3a5e2542f60d28bbdf47704e", "dimension_value_labels": {"income_range": {"45k_to_50k": "$45,000 under $50,000"}, "us:statutes/26/62#adjusted_gross_income": {"45k_to_50k": "$45,000 under $50,000"}}, "dimensions": {"income_range": "45k_to_50k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year count irs soi returns with total earned income credit for tax unit (income range=45k to 50k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 26, "groupby_value_id": "45k_to_50k", "groupby_value_label": "$45,000 under $50,000", "measure_id": "eitc_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.one_qualifying_child", "record_set_spec_hash": "370c444a0449dc4e3c18a670", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.one_qualifying_child.v1", "source_column_id": "total_earned_income_credit_returns", "source_row_id": "45k_to_50k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:df3fb6491dd0b4b493f3144c", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:aa626e76bd58b705aa2194d9", "ledger.source_cell.v1:a7f429177936a007d20aa192", "ledger.source_cell.v1:79d99e7aaff7ff9fe9b3d167", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:98c2b7079b6e06a3a6239163", "ledger.source_cell.v1:7c9ae932d2acf61fcab0b873"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.one_qualifying_child.45k_to_50k.eitc_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "eitc_returns", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:2864bd3215b5154570514bf2", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:92796ba3ae5fbdf03deb8584", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:4613e19d7e2cf3b6a5772daf", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:4dc8f765aebc8ba05d1d0918", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 50000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 1, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 45000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 322362, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:a4a5339d5570ef6a6f126ddc", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:3a5e2542f60d28bbdf47704e", "dimension_value_labels": {"income_range": {"45k_to_50k": "$45,000 under $50,000"}, "us:statutes/26/62#adjusted_gross_income": {"45k_to_50k": "$45,000 under $50,000"}}, "dimensions": {"income_range": "45k_to_50k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year sum irs soi total earned income credit for tax unit (income range=45k to 50k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 26, "groupby_value_id": "45k_to_50k", "groupby_value_label": "$45,000 under $50,000", "measure_id": "eitc_total", "measure_label": "Total earned income credit", "measure_ordinal": 1, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.one_qualifying_child", "record_set_spec_hash": "370c444a0449dc4e3c18a670", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.one_qualifying_child.v1", "source_column_id": "total_earned_income_credit_amount", "source_row_id": "45k_to_50k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:69c627b6c3f688fcd2c3743c", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:5e36d742913bbf0e0624fa74", "ledger.source_cell.v1:55fee8ba4018397d5c35852b", "ledger.source_cell.v1:79d99e7aaff7ff9fe9b3d167", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:98c2b7079b6e06a3a6239163", "ledger.source_cell.v1:7c9ae932d2acf61fcab0b873"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.one_qualifying_child.45k_to_50k.eitc_total", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "eitc_total", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:60052bacd5ddb820bf50d89b", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:58086a05f6c36f0d3ed6abb7", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:4613e19d7e2cf3b6a5772daf", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:4dc8f765aebc8ba05d1d0918", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 50000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 1, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 45000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 148077000, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:4930111124cc9e3fcd591c13", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:4de521ff50cebe9a85c2bce2", "dimension_value_labels": {"income_range": {"4k_to_5k": "$4,000 under $5,000"}, "us:statutes/26/62#adjusted_gross_income": {"4k_to_5k": "$4,000 under $5,000"}}, "dimensions": {"income_range": "4k_to_5k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year count irs soi returns with total earned income credit for tax unit (income range=4k to 5k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 5, "groupby_value_id": "4k_to_5k", "groupby_value_label": "$4,000 under $5,000", "measure_id": "eitc_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.one_qualifying_child", "record_set_spec_hash": "370c444a0449dc4e3c18a670", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.one_qualifying_child.v1", "source_column_id": "total_earned_income_credit_returns", "source_row_id": "4k_to_5k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:272182b6e96c6c941a206067", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:11d5629abb338d9a8efba378", "ledger.source_cell.v1:a7f429177936a007d20aa192", "ledger.source_cell.v1:1012b343e788c409d139df93", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:98c2b7079b6e06a3a6239163", "ledger.source_cell.v1:7c9ae932d2acf61fcab0b873"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.one_qualifying_child.4k_to_5k.eitc_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "eitc_returns", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:2864bd3215b5154570514bf2", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:122082d0e803e52cb2e0e3ab", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:4613e19d7e2cf3b6a5772daf", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:dfe08ee0b78cc407076a1f54", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 5000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 1, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 4000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 84351, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:91757f0d86895c55dce0c8f6", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:4de521ff50cebe9a85c2bce2", "dimension_value_labels": {"income_range": {"4k_to_5k": "$4,000 under $5,000"}, "us:statutes/26/62#adjusted_gross_income": {"4k_to_5k": "$4,000 under $5,000"}}, "dimensions": {"income_range": "4k_to_5k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year sum irs soi total earned income credit for tax unit (income range=4k to 5k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 5, "groupby_value_id": "4k_to_5k", "groupby_value_label": "$4,000 under $5,000", "measure_id": "eitc_total", "measure_label": "Total earned income credit", "measure_ordinal": 1, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.one_qualifying_child", "record_set_spec_hash": "370c444a0449dc4e3c18a670", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.one_qualifying_child.v1", "source_column_id": "total_earned_income_credit_amount", "source_row_id": "4k_to_5k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:fd19271d8bc9fc8c8c44231d", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:973d63dbd09cb28283394a5e", "ledger.source_cell.v1:55fee8ba4018397d5c35852b", "ledger.source_cell.v1:1012b343e788c409d139df93", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:98c2b7079b6e06a3a6239163", "ledger.source_cell.v1:7c9ae932d2acf61fcab0b873"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.one_qualifying_child.4k_to_5k.eitc_total", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "eitc_total", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:60052bacd5ddb820bf50d89b", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:e27d545292f6deffb2427443", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:4613e19d7e2cf3b6a5772daf", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:dfe08ee0b78cc407076a1f54", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 5000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 1, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 4000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 128643000, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:3aca48d2019d185b95d75729", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:dd713eaf30b3551cae051d71", "dimension_value_labels": {"income_range": {"50k_plus": "$50,000 and over"}, "us:statutes/26/62#adjusted_gross_income": {"50k_plus": "$50,000 and over"}}, "dimensions": {"income_range": "50k_plus"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year count irs soi returns with total earned income credit for tax unit (income range=50k plus) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 27, "groupby_value_id": "50k_plus", "groupby_value_label": "$50,000 and over", "measure_id": "eitc_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.one_qualifying_child", "record_set_spec_hash": "370c444a0449dc4e3c18a670", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.one_qualifying_child.v1", "source_column_id": "total_earned_income_credit_returns", "source_row_id": "50k_plus", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:c82fbbb6135036a00dc6bb00", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:9ec769ae8f1dde7ae56b1c32", "ledger.source_cell.v1:a7f429177936a007d20aa192", "ledger.source_cell.v1:2e3acd480a9834a8c24cf8dd", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:98c2b7079b6e06a3a6239163", "ledger.source_cell.v1:7c9ae932d2acf61fcab0b873"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.one_qualifying_child.50k_plus.eitc_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "eitc_returns", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:2864bd3215b5154570514bf2", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:9065424925093db9540b9e67", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:4613e19d7e2cf3b6a5772daf", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:ba46aa736e0b89d283422a5c", "universe_constraints": {"constraints": [{"operator": "==", "role": "filter", "unit": "count", "value": 1, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 50000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 84564, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:8abe5b1b1de26391b3b01a25", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:dd713eaf30b3551cae051d71", "dimension_value_labels": {"income_range": {"50k_plus": "$50,000 and over"}, "us:statutes/26/62#adjusted_gross_income": {"50k_plus": "$50,000 and over"}}, "dimensions": {"income_range": "50k_plus"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year sum irs soi total earned income credit for tax unit (income range=50k plus) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 27, "groupby_value_id": "50k_plus", "groupby_value_label": "$50,000 and over", "measure_id": "eitc_total", "measure_label": "Total earned income credit", "measure_ordinal": 1, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.one_qualifying_child", "record_set_spec_hash": "370c444a0449dc4e3c18a670", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.one_qualifying_child.v1", "source_column_id": "total_earned_income_credit_amount", "source_row_id": "50k_plus", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:2eca413bdfa07e6c1912f62f", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:99c0a1350982e3e75ee582cc", "ledger.source_cell.v1:55fee8ba4018397d5c35852b", "ledger.source_cell.v1:2e3acd480a9834a8c24cf8dd", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:98c2b7079b6e06a3a6239163", "ledger.source_cell.v1:7c9ae932d2acf61fcab0b873"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.one_qualifying_child.50k_plus.eitc_total", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "eitc_total", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:60052bacd5ddb820bf50d89b", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:a5d8aeebeeaf87febca1da48", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:4613e19d7e2cf3b6a5772daf", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:ba46aa736e0b89d283422a5c", "universe_constraints": {"constraints": [{"operator": "==", "role": "filter", "unit": "count", "value": 1, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 50000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 19863000, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:91cc88821ca1f9214e0059e3", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:47d3da573daf570e98cb9de0", "dimension_value_labels": {"income_range": {"5k_to_6k": "$5,000 under $6,000"}, "us:statutes/26/62#adjusted_gross_income": {"5k_to_6k": "$5,000 under $6,000"}}, "dimensions": {"income_range": "5k_to_6k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year count irs soi returns with total earned income credit for tax unit (income range=5k to 6k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 6, "groupby_value_id": "5k_to_6k", "groupby_value_label": "$5,000 under $6,000", "measure_id": "eitc_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.one_qualifying_child", "record_set_spec_hash": "370c444a0449dc4e3c18a670", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.one_qualifying_child.v1", "source_column_id": "total_earned_income_credit_returns", "source_row_id": "5k_to_6k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:cfeaa896904f1629770c10dd", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:0c0f8250ffb61e19c6ded492", "ledger.source_cell.v1:a7f429177936a007d20aa192", "ledger.source_cell.v1:d50da2b621278e43356ce37e", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:98c2b7079b6e06a3a6239163", "ledger.source_cell.v1:7c9ae932d2acf61fcab0b873"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.one_qualifying_child.5k_to_6k.eitc_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "eitc_returns", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:2864bd3215b5154570514bf2", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:5f1389cbb59d3bc274d72967", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:4613e19d7e2cf3b6a5772daf", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:871b0d3ed441e91a6851430e", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 6000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 1, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 5000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 95913, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:19457623889221e6134124f1", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:47d3da573daf570e98cb9de0", "dimension_value_labels": {"income_range": {"5k_to_6k": "$5,000 under $6,000"}, "us:statutes/26/62#adjusted_gross_income": {"5k_to_6k": "$5,000 under $6,000"}}, "dimensions": {"income_range": "5k_to_6k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year sum irs soi total earned income credit for tax unit (income range=5k to 6k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 6, "groupby_value_id": "5k_to_6k", "groupby_value_label": "$5,000 under $6,000", "measure_id": "eitc_total", "measure_label": "Total earned income credit", "measure_ordinal": 1, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.one_qualifying_child", "record_set_spec_hash": "370c444a0449dc4e3c18a670", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.one_qualifying_child.v1", "source_column_id": "total_earned_income_credit_amount", "source_row_id": "5k_to_6k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:28b73d893ca60dff6ba43265", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:ecb4893753f22a15634d440c", "ledger.source_cell.v1:55fee8ba4018397d5c35852b", "ledger.source_cell.v1:d50da2b621278e43356ce37e", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:98c2b7079b6e06a3a6239163", "ledger.source_cell.v1:7c9ae932d2acf61fcab0b873"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.one_qualifying_child.5k_to_6k.eitc_total", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "eitc_total", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:60052bacd5ddb820bf50d89b", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:cf876876b86600007cdb0f7f", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:4613e19d7e2cf3b6a5772daf", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:871b0d3ed441e91a6851430e", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 6000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 1, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 5000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 179702000, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:6791fd22ba85b9ebb1c2f0d3", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:b94360879eaa69a204a5a68f", "dimension_value_labels": {"income_range": {"6k_to_7k": "$6,000 under $7,000"}, "us:statutes/26/62#adjusted_gross_income": {"6k_to_7k": "$6,000 under $7,000"}}, "dimensions": {"income_range": "6k_to_7k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year count irs soi returns with total earned income credit for tax unit (income range=6k to 7k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 7, "groupby_value_id": "6k_to_7k", "groupby_value_label": "$6,000 under $7,000", "measure_id": "eitc_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.one_qualifying_child", "record_set_spec_hash": "370c444a0449dc4e3c18a670", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.one_qualifying_child.v1", "source_column_id": "total_earned_income_credit_returns", "source_row_id": "6k_to_7k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:458bd093c00a96d95ad6e840", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:ffced1044c823d978d0abae5", "ledger.source_cell.v1:a7f429177936a007d20aa192", "ledger.source_cell.v1:7eeb14f222a3f820c68233d0", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:98c2b7079b6e06a3a6239163", "ledger.source_cell.v1:7c9ae932d2acf61fcab0b873"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.one_qualifying_child.6k_to_7k.eitc_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "eitc_returns", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:2864bd3215b5154570514bf2", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:8d44a7bf42c5bd9a38c601c9", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:4613e19d7e2cf3b6a5772daf", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:77637647b221dc2942f1d032", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 7000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 1, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 6000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 117124, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:a07819618166ad698a233240", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:b94360879eaa69a204a5a68f", "dimension_value_labels": {"income_range": {"6k_to_7k": "$6,000 under $7,000"}, "us:statutes/26/62#adjusted_gross_income": {"6k_to_7k": "$6,000 under $7,000"}}, "dimensions": {"income_range": "6k_to_7k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year sum irs soi total earned income credit for tax unit (income range=6k to 7k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 7, "groupby_value_id": "6k_to_7k", "groupby_value_label": "$6,000 under $7,000", "measure_id": "eitc_total", "measure_label": "Total earned income credit", "measure_ordinal": 1, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.one_qualifying_child", "record_set_spec_hash": "370c444a0449dc4e3c18a670", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.one_qualifying_child.v1", "source_column_id": "total_earned_income_credit_amount", "source_row_id": "6k_to_7k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:95802f6739dbf977ca968777", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:a665bde8267cca158698ce19", "ledger.source_cell.v1:55fee8ba4018397d5c35852b", "ledger.source_cell.v1:7eeb14f222a3f820c68233d0", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:98c2b7079b6e06a3a6239163", "ledger.source_cell.v1:7c9ae932d2acf61fcab0b873"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.one_qualifying_child.6k_to_7k.eitc_total", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "eitc_total", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:60052bacd5ddb820bf50d89b", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:e5a4464e579f0cb4b02094ca", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:4613e19d7e2cf3b6a5772daf", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:77637647b221dc2942f1d032", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 7000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 1, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 6000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 255638000, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:964b1a14ccb4384f4024cb6a", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:3be7fd85b1c2961808cc1ba4", "dimension_value_labels": {"income_range": {"7k_to_8k": "$7,000 under $8,000"}, "us:statutes/26/62#adjusted_gross_income": {"7k_to_8k": "$7,000 under $8,000"}}, "dimensions": {"income_range": "7k_to_8k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year count irs soi returns with total earned income credit for tax unit (income range=7k to 8k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 8, "groupby_value_id": "7k_to_8k", "groupby_value_label": "$7,000 under $8,000", "measure_id": "eitc_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.one_qualifying_child", "record_set_spec_hash": "370c444a0449dc4e3c18a670", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.one_qualifying_child.v1", "source_column_id": "total_earned_income_credit_returns", "source_row_id": "7k_to_8k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:f736ba848506879245838033", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:ccf82433642f7fc08a774079", "ledger.source_cell.v1:a7f429177936a007d20aa192", "ledger.source_cell.v1:7e52743b20f3aac1e36a056b", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:98c2b7079b6e06a3a6239163", "ledger.source_cell.v1:7c9ae932d2acf61fcab0b873"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.one_qualifying_child.7k_to_8k.eitc_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "eitc_returns", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:2864bd3215b5154570514bf2", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:35b3158659dbc756031a205c", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:4613e19d7e2cf3b6a5772daf", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:9ecef03f4fe6a9ed500f96d1", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 8000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 1, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 7000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 89162, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:2441806ac87f95becba10d14", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:3be7fd85b1c2961808cc1ba4", "dimension_value_labels": {"income_range": {"7k_to_8k": "$7,000 under $8,000"}, "us:statutes/26/62#adjusted_gross_income": {"7k_to_8k": "$7,000 under $8,000"}}, "dimensions": {"income_range": "7k_to_8k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year sum irs soi total earned income credit for tax unit (income range=7k to 8k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 8, "groupby_value_id": "7k_to_8k", "groupby_value_label": "$7,000 under $8,000", "measure_id": "eitc_total", "measure_label": "Total earned income credit", "measure_ordinal": 1, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.one_qualifying_child", "record_set_spec_hash": "370c444a0449dc4e3c18a670", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.one_qualifying_child.v1", "source_column_id": "total_earned_income_credit_amount", "source_row_id": "7k_to_8k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:dbef3a725d8edc040ef9496c", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:453d421e99665a3c30611559", "ledger.source_cell.v1:55fee8ba4018397d5c35852b", "ledger.source_cell.v1:7e52743b20f3aac1e36a056b", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:98c2b7079b6e06a3a6239163", "ledger.source_cell.v1:7c9ae932d2acf61fcab0b873"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.one_qualifying_child.7k_to_8k.eitc_total", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "eitc_total", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:60052bacd5ddb820bf50d89b", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:2ddbb40f03f0399e079c9b2b", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:4613e19d7e2cf3b6a5772daf", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:9ecef03f4fe6a9ed500f96d1", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 8000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 1, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 7000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 222016000, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:720d5e7b8e3dad861fd9c9bc", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:4cbc79ee41328d4f9bad04c7", "dimension_value_labels": {"income_range": {"8k_to_9k": "$8,000 under $9,000"}, "us:statutes/26/62#adjusted_gross_income": {"8k_to_9k": "$8,000 under $9,000"}}, "dimensions": {"income_range": "8k_to_9k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year count irs soi returns with total earned income credit for tax unit (income range=8k to 9k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 9, "groupby_value_id": "8k_to_9k", "groupby_value_label": "$8,000 under $9,000", "measure_id": "eitc_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.one_qualifying_child", "record_set_spec_hash": "370c444a0449dc4e3c18a670", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.one_qualifying_child.v1", "source_column_id": "total_earned_income_credit_returns", "source_row_id": "8k_to_9k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:c07ce72b7ccae32d8a048b9f", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:b5b313f62630834dbc07d7f3", "ledger.source_cell.v1:a7f429177936a007d20aa192", "ledger.source_cell.v1:1692ad2e44d173f2246e7840", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:98c2b7079b6e06a3a6239163", "ledger.source_cell.v1:7c9ae932d2acf61fcab0b873"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.one_qualifying_child.8k_to_9k.eitc_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "eitc_returns", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:2864bd3215b5154570514bf2", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:67ba866e103f5a7b372b3973", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:4613e19d7e2cf3b6a5772daf", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:4ee4e7f412fb77d80b66b0b1", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 9000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 1, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 8000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 129756, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:f6a0e90d4040b6c47a915710", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:4cbc79ee41328d4f9bad04c7", "dimension_value_labels": {"income_range": {"8k_to_9k": "$8,000 under $9,000"}, "us:statutes/26/62#adjusted_gross_income": {"8k_to_9k": "$8,000 under $9,000"}}, "dimensions": {"income_range": "8k_to_9k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year sum irs soi total earned income credit for tax unit (income range=8k to 9k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 9, "groupby_value_id": "8k_to_9k", "groupby_value_label": "$8,000 under $9,000", "measure_id": "eitc_total", "measure_label": "Total earned income credit", "measure_ordinal": 1, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.one_qualifying_child", "record_set_spec_hash": "370c444a0449dc4e3c18a670", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.one_qualifying_child.v1", "source_column_id": "total_earned_income_credit_amount", "source_row_id": "8k_to_9k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:68a2942587be82e804b0a80b", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:b7ee42cfeb06fef1d68228e0", "ledger.source_cell.v1:55fee8ba4018397d5c35852b", "ledger.source_cell.v1:1692ad2e44d173f2246e7840", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:98c2b7079b6e06a3a6239163", "ledger.source_cell.v1:7c9ae932d2acf61fcab0b873"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.one_qualifying_child.8k_to_9k.eitc_total", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "eitc_total", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:60052bacd5ddb820bf50d89b", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:fed055c63aedc7fbb745a112", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:4613e19d7e2cf3b6a5772daf", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:4ee4e7f412fb77d80b66b0b1", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 9000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 1, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 8000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 366034000, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:af93949c78ab80048f3634e8", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:2c293d7b33685a6b283b49af", "dimension_value_labels": {"income_range": {"9k_to_10k": "$9,000 under $10,000"}, "us:statutes/26/62#adjusted_gross_income": {"9k_to_10k": "$9,000 under $10,000"}}, "dimensions": {"income_range": "9k_to_10k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year count irs soi returns with total earned income credit for tax unit (income range=9k to 10k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 10, "groupby_value_id": "9k_to_10k", "groupby_value_label": "$9,000 under $10,000", "measure_id": "eitc_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.one_qualifying_child", "record_set_spec_hash": "370c444a0449dc4e3c18a670", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.one_qualifying_child.v1", "source_column_id": "total_earned_income_credit_returns", "source_row_id": "9k_to_10k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:f6de281b6fc9ecbc506327b5", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:ed40eae48db89e3d31c71d98", "ledger.source_cell.v1:a7f429177936a007d20aa192", "ledger.source_cell.v1:13bbcb45e4c904899112564f", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:98c2b7079b6e06a3a6239163", "ledger.source_cell.v1:7c9ae932d2acf61fcab0b873"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.one_qualifying_child.9k_to_10k.eitc_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "eitc_returns", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:2864bd3215b5154570514bf2", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:feb03a7753ddf40f9bc5bd02", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:4613e19d7e2cf3b6a5772daf", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:ffd7b6b6a53e57e2b357130c", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 10000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 1, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 9000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 145680, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:87a43bccd77d8aeb14e2102b", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:2c293d7b33685a6b283b49af", "dimension_value_labels": {"income_range": {"9k_to_10k": "$9,000 under $10,000"}, "us:statutes/26/62#adjusted_gross_income": {"9k_to_10k": "$9,000 under $10,000"}}, "dimensions": {"income_range": "9k_to_10k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year sum irs soi total earned income credit for tax unit (income range=9k to 10k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 10, "groupby_value_id": "9k_to_10k", "groupby_value_label": "$9,000 under $10,000", "measure_id": "eitc_total", "measure_label": "Total earned income credit", "measure_ordinal": 1, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.one_qualifying_child", "record_set_spec_hash": "370c444a0449dc4e3c18a670", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.one_qualifying_child.v1", "source_column_id": "total_earned_income_credit_amount", "source_row_id": "9k_to_10k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:45853ed875735c847cd656cb", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:510ebc5f62a38b46edd767fe", "ledger.source_cell.v1:55fee8ba4018397d5c35852b", "ledger.source_cell.v1:13bbcb45e4c904899112564f", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:98c2b7079b6e06a3a6239163", "ledger.source_cell.v1:7c9ae932d2acf61fcab0b873"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.one_qualifying_child.9k_to_10k.eitc_total", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "eitc_total", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:60052bacd5ddb820bf50d89b", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:859a7b71718a52750da5ca4f", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:4613e19d7e2cf3b6a5772daf", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:ffd7b6b6a53e57e2b357130c", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 10000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 1, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 9000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 458089000, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:16f8b3bbe8a5ce67862ba2b3", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:d8a060f7b6580a7feef39a82", "dimension_value_labels": {"income_range": {"all": "All income ranges"}, "us:statutes/26/62#adjusted_gross_income": {"total": "Total"}}, "dimensions": {"income_range": "all"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year count irs soi returns with total earned income credit for tax unit (income range=all) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 99, "groupby_value_id": "total", "groupby_value_label": "Total", "measure_id": "eitc_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.one_qualifying_child", "record_set_spec_hash": "370c444a0449dc4e3c18a670", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.one_qualifying_child.v1", "source_column_id": "total_earned_income_credit_returns", "source_row_id": "total", "table_record_kind": "total"}, "legacy_fact_key": "ledger.fact.v1:72bdd76ede9a865ff2988c55", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:71b54d958f0801f864b16a43", "ledger.source_cell.v1:a7f429177936a007d20aa192", "ledger.source_cell.v1:f6711a4c47e4d016b4dc9658", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:98c2b7079b6e06a3a6239163", "ledger.source_cell.v1:7c9ae932d2acf61fcab0b873"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.one_qualifying_child.total.eitc_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "eitc_returns", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:2864bd3215b5154570514bf2", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:e36611d89b127608cf0c8010", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:4613e19d7e2cf3b6a5772daf", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:1bd029e9feb5a1f033851fe8", "universe_constraints": {"constraints": [{"operator": "==", "role": "filter", "unit": "count", "value": 1, "variable": "us.tax.earned_income_credit_qualifying_children"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 8683940, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:0ae89fe1cc0f409cf7f1b59d", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:d8a060f7b6580a7feef39a82", "dimension_value_labels": {"income_range": {"all": "All income ranges"}, "us:statutes/26/62#adjusted_gross_income": {"total": "Total"}}, "dimensions": {"income_range": "all"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year sum irs soi total earned income credit for tax unit (income range=all) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 99, "groupby_value_id": "total", "groupby_value_label": "Total", "measure_id": "eitc_total", "measure_label": "Total earned income credit", "measure_ordinal": 1, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.one_qualifying_child", "record_set_spec_hash": "370c444a0449dc4e3c18a670", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.one_qualifying_child.v1", "source_column_id": "total_earned_income_credit_amount", "source_row_id": "total", "table_record_kind": "total"}, "legacy_fact_key": "ledger.fact.v1:6e7a6bf9c7a204a4fa225238", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:cab273ca372be489635abbe1", "ledger.source_cell.v1:55fee8ba4018397d5c35852b", "ledger.source_cell.v1:f6711a4c47e4d016b4dc9658", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:98c2b7079b6e06a3a6239163", "ledger.source_cell.v1:7c9ae932d2acf61fcab0b873"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.one_qualifying_child.total.eitc_total", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "eitc_total", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:60052bacd5ddb820bf50d89b", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:f629024603f259819cd980bf", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:4613e19d7e2cf3b6a5772daf", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:1bd029e9feb5a1f033851fe8", "universe_constraints": {"constraints": [{"operator": "==", "role": "filter", "unit": "count", "value": 1, "variable": "us.tax.earned_income_credit_qualifying_children"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 23426708000, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:364bf4f1131980b9ade62f81", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:11473d693fbeddfbf293c458", "dimension_value_labels": {"income_range": {"under_1": "No adjusted gross income"}, "us:statutes/26/62#adjusted_gross_income": {"under_1": "No adjusted gross income"}}, "dimensions": {"income_range": "under_1"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year count irs soi returns with total earned income credit for tax unit (income range=under 1) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 0, "groupby_value_id": "under_1", "groupby_value_label": "No adjusted gross income", "measure_id": "eitc_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.one_qualifying_child", "record_set_spec_hash": "370c444a0449dc4e3c18a670", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.one_qualifying_child.v1", "source_column_id": "total_earned_income_credit_returns", "source_row_id": "under_1", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:71217221362ed7feccfc3052", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:d6174a77fe43f4c3268c10bc", "ledger.source_cell.v1:a7f429177936a007d20aa192", "ledger.source_cell.v1:578d5f9ca138621dbc206174", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:98c2b7079b6e06a3a6239163", "ledger.source_cell.v1:7c9ae932d2acf61fcab0b873"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.one_qualifying_child.under_1.eitc_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "eitc_returns", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:2864bd3215b5154570514bf2", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:611d6b47d11e33253ef11604", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:4613e19d7e2cf3b6a5772daf", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:6f09be4b4bf0145bd1fce390", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 1, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 1, "variable": "us.tax.earned_income_credit_qualifying_children"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 25867, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:53def7581e649b0e1c41d7ba", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:11473d693fbeddfbf293c458", "dimension_value_labels": {"income_range": {"under_1": "No adjusted gross income"}, "us:statutes/26/62#adjusted_gross_income": {"under_1": "No adjusted gross income"}}, "dimensions": {"income_range": "under_1"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year sum irs soi total earned income credit for tax unit (income range=under 1) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 0, "groupby_value_id": "under_1", "groupby_value_label": "No adjusted gross income", "measure_id": "eitc_total", "measure_label": "Total earned income credit", "measure_ordinal": 1, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.one_qualifying_child", "record_set_spec_hash": "370c444a0449dc4e3c18a670", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.one_qualifying_child.v1", "source_column_id": "total_earned_income_credit_amount", "source_row_id": "under_1", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:2cac6edc243237332016195f", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:776602fffd909c59af809c02", "ledger.source_cell.v1:55fee8ba4018397d5c35852b", "ledger.source_cell.v1:578d5f9ca138621dbc206174", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:98c2b7079b6e06a3a6239163", "ledger.source_cell.v1:7c9ae932d2acf61fcab0b873"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.one_qualifying_child.under_1.eitc_total", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "eitc_total", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:60052bacd5ddb820bf50d89b", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:68abc583c210e8d0a18c1d30", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:4613e19d7e2cf3b6a5772daf", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:6f09be4b4bf0145bd1fce390", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 1, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 1, "variable": "us.tax.earned_income_credit_qualifying_children"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 66395000, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:26b8afd36fb1bf9ebd894275", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:ccf920a8c0d384ae0a02cd6e", "dimension_value_labels": {"income_range": {"10k_to_11k": "$10,000 under $11,000"}, "us:statutes/26/62#adjusted_gross_income": {"10k_to_11k": "$10,000 under $11,000"}}, "dimensions": {"income_range": "10k_to_11k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year count irs soi returns with total earned income credit for tax unit (income range=10k to 11k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 11, "groupby_value_id": "10k_to_11k", "groupby_value_label": "$10,000 under $11,000", "measure_id": "eitc_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children", "record_set_spec_hash": "4c7afad2416f807abdc64a06", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children.v1", "source_column_id": "total_earned_income_credit_returns", "source_row_id": "10k_to_11k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:fd895cdd19c996358063e67b", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:8da8aa8aa0a6bff241d2a0d4", "ledger.source_cell.v1:1a340fdcaf95dcc9c2506e3f", "ledger.source_cell.v1:819ca4f002349988cfbe2885", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:eeb447fb00d785aa74ff5327", "ledger.source_cell.v1:726855f7ae231f94ade489e1"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children.10k_to_11k.eitc_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "eitc_returns", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:2864bd3215b5154570514bf2", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:284e8eccd221ac7bba37ef1f", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:425a81a05adac671e2b61f15", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:9b5669aab90e081f2d558801", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 11000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "count", "value": 3, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 10000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 28453, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:e9728e8ed34008dfe3d0a5c5", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:ccf920a8c0d384ae0a02cd6e", "dimension_value_labels": {"income_range": {"10k_to_11k": "$10,000 under $11,000"}, "us:statutes/26/62#adjusted_gross_income": {"10k_to_11k": "$10,000 under $11,000"}}, "dimensions": {"income_range": "10k_to_11k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year sum irs soi total earned income credit for tax unit (income range=10k to 11k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 11, "groupby_value_id": "10k_to_11k", "groupby_value_label": "$10,000 under $11,000", "measure_id": "eitc_total", "measure_label": "Total earned income credit", "measure_ordinal": 1, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children", "record_set_spec_hash": "4c7afad2416f807abdc64a06", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children.v1", "source_column_id": "total_earned_income_credit_amount", "source_row_id": "10k_to_11k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:538d2ed96141037c3ad0e144", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:7a4c22769b744fcd4ea45738", "ledger.source_cell.v1:f5ac97c57cdb509a43f6d3bb", "ledger.source_cell.v1:819ca4f002349988cfbe2885", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:eeb447fb00d785aa74ff5327", "ledger.source_cell.v1:726855f7ae231f94ade489e1"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children.10k_to_11k.eitc_total", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "eitc_total", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:60052bacd5ddb820bf50d89b", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:fd40959c3eb69ef854af9488", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:425a81a05adac671e2b61f15", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:9b5669aab90e081f2d558801", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 11000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "count", "value": 3, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 10000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 135132000, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:0875b684c880c9f43d4c7ff0", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:b44ff869e9196c06b1fc556b", "dimension_value_labels": {"income_range": {"11k_to_12k": "$11,000 under $12,000"}, "us:statutes/26/62#adjusted_gross_income": {"11k_to_12k": "$11,000 under $12,000"}}, "dimensions": {"income_range": "11k_to_12k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year count irs soi returns with total earned income credit for tax unit (income range=11k to 12k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 12, "groupby_value_id": "11k_to_12k", "groupby_value_label": "$11,000 under $12,000", "measure_id": "eitc_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children", "record_set_spec_hash": "4c7afad2416f807abdc64a06", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children.v1", "source_column_id": "total_earned_income_credit_returns", "source_row_id": "11k_to_12k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:e00e615a05e34f6b2571c28a", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:88a2da6d987f0980fa52072e", "ledger.source_cell.v1:1a340fdcaf95dcc9c2506e3f", "ledger.source_cell.v1:990ca582b5935c3792ee1d54", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:eeb447fb00d785aa74ff5327", "ledger.source_cell.v1:726855f7ae231f94ade489e1"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children.11k_to_12k.eitc_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "eitc_returns", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:2864bd3215b5154570514bf2", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:2b8d7e2499fce2d84e291a95", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:425a81a05adac671e2b61f15", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:325b0dede432ba7f888c0211", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 12000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "count", "value": 3, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 11000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 32791, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:3db5dff7209bbeb71f238a57", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:b44ff869e9196c06b1fc556b", "dimension_value_labels": {"income_range": {"11k_to_12k": "$11,000 under $12,000"}, "us:statutes/26/62#adjusted_gross_income": {"11k_to_12k": "$11,000 under $12,000"}}, "dimensions": {"income_range": "11k_to_12k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year sum irs soi total earned income credit for tax unit (income range=11k to 12k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 12, "groupby_value_id": "11k_to_12k", "groupby_value_label": "$11,000 under $12,000", "measure_id": "eitc_total", "measure_label": "Total earned income credit", "measure_ordinal": 1, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children", "record_set_spec_hash": "4c7afad2416f807abdc64a06", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children.v1", "source_column_id": "total_earned_income_credit_amount", "source_row_id": "11k_to_12k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:c3050b84946fbd00868dfb19", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:dc9e781c6962bb719dc8352e", "ledger.source_cell.v1:f5ac97c57cdb509a43f6d3bb", "ledger.source_cell.v1:990ca582b5935c3792ee1d54", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:eeb447fb00d785aa74ff5327", "ledger.source_cell.v1:726855f7ae231f94ade489e1"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children.11k_to_12k.eitc_total", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "eitc_total", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:60052bacd5ddb820bf50d89b", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:e31683558ee51c011c721fd9", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:425a81a05adac671e2b61f15", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:325b0dede432ba7f888c0211", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 12000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "count", "value": 3, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 11000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 169924000, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:4e53ff14e8670b29a2be9512", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:65761a82b02d9db7d4517a5f", "dimension_value_labels": {"income_range": {"12k_to_13k": "$12,000 under $13,000"}, "us:statutes/26/62#adjusted_gross_income": {"12k_to_13k": "$12,000 under $13,000"}}, "dimensions": {"income_range": "12k_to_13k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year count irs soi returns with total earned income credit for tax unit (income range=12k to 13k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 13, "groupby_value_id": "12k_to_13k", "groupby_value_label": "$12,000 under $13,000", "measure_id": "eitc_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children", "record_set_spec_hash": "4c7afad2416f807abdc64a06", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children.v1", "source_column_id": "total_earned_income_credit_returns", "source_row_id": "12k_to_13k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:e573191b570afe0af2f2eec3", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:80c9f9b91155a83ca8d617b1", "ledger.source_cell.v1:1a340fdcaf95dcc9c2506e3f", "ledger.source_cell.v1:eff86aa2611ea7455d79b6cc", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:eeb447fb00d785aa74ff5327", "ledger.source_cell.v1:726855f7ae231f94ade489e1"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children.12k_to_13k.eitc_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "eitc_returns", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:2864bd3215b5154570514bf2", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:8ceef2750890648bcc8e0580", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:425a81a05adac671e2b61f15", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:0b7171e43c6d9cc10622d990", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 13000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "count", "value": 3, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 12000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 37893, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:41c522c5b469e2c98106e5e0", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:65761a82b02d9db7d4517a5f", "dimension_value_labels": {"income_range": {"12k_to_13k": "$12,000 under $13,000"}, "us:statutes/26/62#adjusted_gross_income": {"12k_to_13k": "$12,000 under $13,000"}}, "dimensions": {"income_range": "12k_to_13k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year sum irs soi total earned income credit for tax unit (income range=12k to 13k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 13, "groupby_value_id": "12k_to_13k", "groupby_value_label": "$12,000 under $13,000", "measure_id": "eitc_total", "measure_label": "Total earned income credit", "measure_ordinal": 1, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children", "record_set_spec_hash": "4c7afad2416f807abdc64a06", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children.v1", "source_column_id": "total_earned_income_credit_amount", "source_row_id": "12k_to_13k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:c67c7689b407fc22f61a442f", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:1a849370c3a6c520011cabea", "ledger.source_cell.v1:f5ac97c57cdb509a43f6d3bb", "ledger.source_cell.v1:eff86aa2611ea7455d79b6cc", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:eeb447fb00d785aa74ff5327", "ledger.source_cell.v1:726855f7ae231f94ade489e1"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children.12k_to_13k.eitc_total", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "eitc_total", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:60052bacd5ddb820bf50d89b", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:f475cb83a7ac295dcaad6b01", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:425a81a05adac671e2b61f15", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:0b7171e43c6d9cc10622d990", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 13000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "count", "value": 3, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 12000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 214539000, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:29d5dfc0664c7dce41050bb5", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:6555da4b1b7c100abb491ca8", "dimension_value_labels": {"income_range": {"13k_to_14k": "$13,000 under $14,000"}, "us:statutes/26/62#adjusted_gross_income": {"13k_to_14k": "$13,000 under $14,000"}}, "dimensions": {"income_range": "13k_to_14k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year count irs soi returns with total earned income credit for tax unit (income range=13k to 14k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 14, "groupby_value_id": "13k_to_14k", "groupby_value_label": "$13,000 under $14,000", "measure_id": "eitc_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children", "record_set_spec_hash": "4c7afad2416f807abdc64a06", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children.v1", "source_column_id": "total_earned_income_credit_returns", "source_row_id": "13k_to_14k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:549aba0b0c3a272c53d0387e", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:275f76b7ce619c47b79c105d", "ledger.source_cell.v1:1a340fdcaf95dcc9c2506e3f", "ledger.source_cell.v1:5ebdcd8f0f5606c1e96277ac", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:eeb447fb00d785aa74ff5327", "ledger.source_cell.v1:726855f7ae231f94ade489e1"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children.13k_to_14k.eitc_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "eitc_returns", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:2864bd3215b5154570514bf2", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:7e2be55307c6efe37a23e7ac", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:425a81a05adac671e2b61f15", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:6d363e390202d918ecea0469", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 14000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "count", "value": 3, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 13000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 39670, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:edffd22a0d8643bf0aa2d65e", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:6555da4b1b7c100abb491ca8", "dimension_value_labels": {"income_range": {"13k_to_14k": "$13,000 under $14,000"}, "us:statutes/26/62#adjusted_gross_income": {"13k_to_14k": "$13,000 under $14,000"}}, "dimensions": {"income_range": "13k_to_14k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year sum irs soi total earned income credit for tax unit (income range=13k to 14k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 14, "groupby_value_id": "13k_to_14k", "groupby_value_label": "$13,000 under $14,000", "measure_id": "eitc_total", "measure_label": "Total earned income credit", "measure_ordinal": 1, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children", "record_set_spec_hash": "4c7afad2416f807abdc64a06", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children.v1", "source_column_id": "total_earned_income_credit_amount", "source_row_id": "13k_to_14k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:8eb2f1605f92a2f523ea7e49", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:50e3f8730d1e24073c209ce3", "ledger.source_cell.v1:f5ac97c57cdb509a43f6d3bb", "ledger.source_cell.v1:5ebdcd8f0f5606c1e96277ac", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:eeb447fb00d785aa74ff5327", "ledger.source_cell.v1:726855f7ae231f94ade489e1"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children.13k_to_14k.eitc_total", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "eitc_total", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:60052bacd5ddb820bf50d89b", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:ed0c3472c056273ce1730c54", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:425a81a05adac671e2b61f15", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:6d363e390202d918ecea0469", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 14000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "count", "value": 3, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 13000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 240776000, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:2b20015c02bb9c384b1893fc", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:d120e7e2601ef76ed5d2f2e0", "dimension_value_labels": {"income_range": {"14k_to_15k": "$14,000 under $15,000"}, "us:statutes/26/62#adjusted_gross_income": {"14k_to_15k": "$14,000 under $15,000"}}, "dimensions": {"income_range": "14k_to_15k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year count irs soi returns with total earned income credit for tax unit (income range=14k to 15k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 15, "groupby_value_id": "14k_to_15k", "groupby_value_label": "$14,000 under $15,000", "measure_id": "eitc_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children", "record_set_spec_hash": "4c7afad2416f807abdc64a06", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children.v1", "source_column_id": "total_earned_income_credit_returns", "source_row_id": "14k_to_15k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:5c6d93f2c9a64170dfe5fe50", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:5de81612236a69db8d7700fb", "ledger.source_cell.v1:1a340fdcaf95dcc9c2506e3f", "ledger.source_cell.v1:3d7c76a5fe557f8f7da14850", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:eeb447fb00d785aa74ff5327", "ledger.source_cell.v1:726855f7ae231f94ade489e1"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children.14k_to_15k.eitc_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "eitc_returns", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:2864bd3215b5154570514bf2", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:212494aa2f7995e88adc4757", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:425a81a05adac671e2b61f15", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:816d61d6f14fc7d088e8384d", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 15000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "count", "value": 3, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 14000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 53029, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:d40960f25409294ea9fe416b", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:d120e7e2601ef76ed5d2f2e0", "dimension_value_labels": {"income_range": {"14k_to_15k": "$14,000 under $15,000"}, "us:statutes/26/62#adjusted_gross_income": {"14k_to_15k": "$14,000 under $15,000"}}, "dimensions": {"income_range": "14k_to_15k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year sum irs soi total earned income credit for tax unit (income range=14k to 15k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 15, "groupby_value_id": "14k_to_15k", "groupby_value_label": "$14,000 under $15,000", "measure_id": "eitc_total", "measure_label": "Total earned income credit", "measure_ordinal": 1, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children", "record_set_spec_hash": "4c7afad2416f807abdc64a06", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children.v1", "source_column_id": "total_earned_income_credit_amount", "source_row_id": "14k_to_15k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:9109e968f1ebe71ce3e2f930", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:448d3618fd370f92a43d2da6", "ledger.source_cell.v1:f5ac97c57cdb509a43f6d3bb", "ledger.source_cell.v1:3d7c76a5fe557f8f7da14850", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:eeb447fb00d785aa74ff5327", "ledger.source_cell.v1:726855f7ae231f94ade489e1"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children.14k_to_15k.eitc_total", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "eitc_total", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:60052bacd5ddb820bf50d89b", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:bbedfb05022a35a6b56fb8fd", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:425a81a05adac671e2b61f15", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:816d61d6f14fc7d088e8384d", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 15000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "count", "value": 3, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 14000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 338208000, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:106e70b1ec6752451b3fb207", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:54876e9edc2826916ebe8943", "dimension_value_labels": {"income_range": {"15k_to_16k": "$15,000 under $16,000"}, "us:statutes/26/62#adjusted_gross_income": {"15k_to_16k": "$15,000 under $16,000"}}, "dimensions": {"income_range": "15k_to_16k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year count irs soi returns with total earned income credit for tax unit (income range=15k to 16k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 16, "groupby_value_id": "15k_to_16k", "groupby_value_label": "$15,000 under $16,000", "measure_id": "eitc_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children", "record_set_spec_hash": "4c7afad2416f807abdc64a06", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children.v1", "source_column_id": "total_earned_income_credit_returns", "source_row_id": "15k_to_16k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:ceddc2e36594bbd8953d2b4a", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:b88ed18b2eb343a360e34064", "ledger.source_cell.v1:1a340fdcaf95dcc9c2506e3f", "ledger.source_cell.v1:2d23d04d4286bc908bcdba6c", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:eeb447fb00d785aa74ff5327", "ledger.source_cell.v1:726855f7ae231f94ade489e1"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children.15k_to_16k.eitc_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "eitc_returns", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:2864bd3215b5154570514bf2", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:eea52d1f99a6af08ba7d03de", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:425a81a05adac671e2b61f15", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:904fc48dec89ab4470612b66", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 16000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "count", "value": 3, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 15000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 71596, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:6098cb4036a636cce6f8dec0", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:54876e9edc2826916ebe8943", "dimension_value_labels": {"income_range": {"15k_to_16k": "$15,000 under $16,000"}, "us:statutes/26/62#adjusted_gross_income": {"15k_to_16k": "$15,000 under $16,000"}}, "dimensions": {"income_range": "15k_to_16k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year sum irs soi total earned income credit for tax unit (income range=15k to 16k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 16, "groupby_value_id": "15k_to_16k", "groupby_value_label": "$15,000 under $16,000", "measure_id": "eitc_total", "measure_label": "Total earned income credit", "measure_ordinal": 1, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children", "record_set_spec_hash": "4c7afad2416f807abdc64a06", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children.v1", "source_column_id": "total_earned_income_credit_amount", "source_row_id": "15k_to_16k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:f8e013088753a93a32fd9548", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:27cc27afa4a93e522f84f73f", "ledger.source_cell.v1:f5ac97c57cdb509a43f6d3bb", "ledger.source_cell.v1:2d23d04d4286bc908bcdba6c", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:eeb447fb00d785aa74ff5327", "ledger.source_cell.v1:726855f7ae231f94ade489e1"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children.15k_to_16k.eitc_total", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "eitc_total", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:60052bacd5ddb820bf50d89b", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:0830ce7367fa2912d6736bb7", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:425a81a05adac671e2b61f15", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:904fc48dec89ab4470612b66", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 16000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "count", "value": 3, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 15000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 490817000, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:6131ee9cf3191c4e934b3ca7", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:e020801753bf636f4137f083", "dimension_value_labels": {"income_range": {"16k_to_17k": "$16,000 under $17,000"}, "us:statutes/26/62#adjusted_gross_income": {"16k_to_17k": "$16,000 under $17,000"}}, "dimensions": {"income_range": "16k_to_17k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year count irs soi returns with total earned income credit for tax unit (income range=16k to 17k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 17, "groupby_value_id": "16k_to_17k", "groupby_value_label": "$16,000 under $17,000", "measure_id": "eitc_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children", "record_set_spec_hash": "4c7afad2416f807abdc64a06", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children.v1", "source_column_id": "total_earned_income_credit_returns", "source_row_id": "16k_to_17k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:aa967260a2614b60133a5d1c", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:cfdb9a7e0afbd189e1b55293", "ledger.source_cell.v1:1a340fdcaf95dcc9c2506e3f", "ledger.source_cell.v1:5f445c046837080e75e1fb63", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:eeb447fb00d785aa74ff5327", "ledger.source_cell.v1:726855f7ae231f94ade489e1"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children.16k_to_17k.eitc_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "eitc_returns", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:2864bd3215b5154570514bf2", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:e38a71643781f85798bdd554", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:425a81a05adac671e2b61f15", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:2621d08dc26b6dca0e5cc775", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 17000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "count", "value": 3, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 16000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 121678, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:f2a3b93c2c22c5ae857db386", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:e020801753bf636f4137f083", "dimension_value_labels": {"income_range": {"16k_to_17k": "$16,000 under $17,000"}, "us:statutes/26/62#adjusted_gross_income": {"16k_to_17k": "$16,000 under $17,000"}}, "dimensions": {"income_range": "16k_to_17k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year sum irs soi total earned income credit for tax unit (income range=16k to 17k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 17, "groupby_value_id": "16k_to_17k", "groupby_value_label": "$16,000 under $17,000", "measure_id": "eitc_total", "measure_label": "Total earned income credit", "measure_ordinal": 1, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children", "record_set_spec_hash": "4c7afad2416f807abdc64a06", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children.v1", "source_column_id": "total_earned_income_credit_amount", "source_row_id": "16k_to_17k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:feeb6694b7cc97bdbdbe6766", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:66b0230b12ee6cd56220020b", "ledger.source_cell.v1:f5ac97c57cdb509a43f6d3bb", "ledger.source_cell.v1:5f445c046837080e75e1fb63", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:eeb447fb00d785aa74ff5327", "ledger.source_cell.v1:726855f7ae231f94ade489e1"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children.16k_to_17k.eitc_total", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "eitc_total", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:60052bacd5ddb820bf50d89b", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:aaf77a89ad6d72bcbfe35665", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:425a81a05adac671e2b61f15", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:2621d08dc26b6dca0e5cc775", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 17000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "count", "value": 3, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 16000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 891912000, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:d18f9b5242dbf484293febe8", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:5b783e3e87b28a82900f18d7", "dimension_value_labels": {"income_range": {"17k_to_18k": "$17,000 under $18,000"}, "us:statutes/26/62#adjusted_gross_income": {"17k_to_18k": "$17,000 under $18,000"}}, "dimensions": {"income_range": "17k_to_18k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year count irs soi returns with total earned income credit for tax unit (income range=17k to 18k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 18, "groupby_value_id": "17k_to_18k", "groupby_value_label": "$17,000 under $18,000", "measure_id": "eitc_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children", "record_set_spec_hash": "4c7afad2416f807abdc64a06", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children.v1", "source_column_id": "total_earned_income_credit_returns", "source_row_id": "17k_to_18k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:b75cae4ce6a7339c5719f688", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:46f74d6b0cb66d6a7aa354f2", "ledger.source_cell.v1:1a340fdcaf95dcc9c2506e3f", "ledger.source_cell.v1:96f0ce88902f5cc192bc2cf1", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:eeb447fb00d785aa74ff5327", "ledger.source_cell.v1:726855f7ae231f94ade489e1"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children.17k_to_18k.eitc_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "eitc_returns", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:2864bd3215b5154570514bf2", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:6d09a7a68850e52dc3664f22", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:425a81a05adac671e2b61f15", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:c6aadc1ec53e9aa4a8f3ff46", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 18000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "count", "value": 3, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 17000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 114710, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:07d446fbbc8d4292f51d9183", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:5b783e3e87b28a82900f18d7", "dimension_value_labels": {"income_range": {"17k_to_18k": "$17,000 under $18,000"}, "us:statutes/26/62#adjusted_gross_income": {"17k_to_18k": "$17,000 under $18,000"}}, "dimensions": {"income_range": "17k_to_18k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year sum irs soi total earned income credit for tax unit (income range=17k to 18k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 18, "groupby_value_id": "17k_to_18k", "groupby_value_label": "$17,000 under $18,000", "measure_id": "eitc_total", "measure_label": "Total earned income credit", "measure_ordinal": 1, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children", "record_set_spec_hash": "4c7afad2416f807abdc64a06", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children.v1", "source_column_id": "total_earned_income_credit_amount", "source_row_id": "17k_to_18k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:f00c9a831c5a0bd1a25c5fd0", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:4e4494968d9a42597693a055", "ledger.source_cell.v1:f5ac97c57cdb509a43f6d3bb", "ledger.source_cell.v1:96f0ce88902f5cc192bc2cf1", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:eeb447fb00d785aa74ff5327", "ledger.source_cell.v1:726855f7ae231f94ade489e1"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children.17k_to_18k.eitc_total", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "eitc_total", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:60052bacd5ddb820bf50d89b", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:14816e0182cde56ddcc9430f", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:425a81a05adac671e2b61f15", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:c6aadc1ec53e9aa4a8f3ff46", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 18000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "count", "value": 3, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 17000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 839874000, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:ee137bff3bc1008950cf0d24", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:5543b6b51c458ec98faf7826", "dimension_value_labels": {"income_range": {"18k_to_19k": "$18,000 under $19,000"}, "us:statutes/26/62#adjusted_gross_income": {"18k_to_19k": "$18,000 under $19,000"}}, "dimensions": {"income_range": "18k_to_19k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year count irs soi returns with total earned income credit for tax unit (income range=18k to 19k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 19, "groupby_value_id": "18k_to_19k", "groupby_value_label": "$18,000 under $19,000", "measure_id": "eitc_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children", "record_set_spec_hash": "4c7afad2416f807abdc64a06", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children.v1", "source_column_id": "total_earned_income_credit_returns", "source_row_id": "18k_to_19k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:4e807b1ec0d16813b2fd8210", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:16bfb921c450a9eb78d226f7", "ledger.source_cell.v1:1a340fdcaf95dcc9c2506e3f", "ledger.source_cell.v1:9706532848f05860846ab46b", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:eeb447fb00d785aa74ff5327", "ledger.source_cell.v1:726855f7ae231f94ade489e1"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children.18k_to_19k.eitc_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "eitc_returns", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:2864bd3215b5154570514bf2", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:37f5f96c09870469135cb4e2", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:425a81a05adac671e2b61f15", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:b59231841a3482f58b25b54b", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 19000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "count", "value": 3, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 18000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 97743, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:623225c6938a1e16e6d810a4", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:5543b6b51c458ec98faf7826", "dimension_value_labels": {"income_range": {"18k_to_19k": "$18,000 under $19,000"}, "us:statutes/26/62#adjusted_gross_income": {"18k_to_19k": "$18,000 under $19,000"}}, "dimensions": {"income_range": "18k_to_19k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year sum irs soi total earned income credit for tax unit (income range=18k to 19k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 19, "groupby_value_id": "18k_to_19k", "groupby_value_label": "$18,000 under $19,000", "measure_id": "eitc_total", "measure_label": "Total earned income credit", "measure_ordinal": 1, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children", "record_set_spec_hash": "4c7afad2416f807abdc64a06", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children.v1", "source_column_id": "total_earned_income_credit_amount", "source_row_id": "18k_to_19k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:5cb01d8bbc2b0576f67e36cb", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:3500f0f0faf10ec61140fbea", "ledger.source_cell.v1:f5ac97c57cdb509a43f6d3bb", "ledger.source_cell.v1:9706532848f05860846ab46b", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:eeb447fb00d785aa74ff5327", "ledger.source_cell.v1:726855f7ae231f94ade489e1"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children.18k_to_19k.eitc_total", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "eitc_total", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:60052bacd5ddb820bf50d89b", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:a0fa573ea59cf3fcc96c9382", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:425a81a05adac671e2b61f15", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:b59231841a3482f58b25b54b", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 19000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "count", "value": 3, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 18000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 705657000, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:3ab87d7aed8946aae5e29b14", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:d80c7262e652f9075723dac9", "dimension_value_labels": {"income_range": {"19k_to_20k": "$19,000 under $20,000"}, "us:statutes/26/62#adjusted_gross_income": {"19k_to_20k": "$19,000 under $20,000"}}, "dimensions": {"income_range": "19k_to_20k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year count irs soi returns with total earned income credit for tax unit (income range=19k to 20k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 20, "groupby_value_id": "19k_to_20k", "groupby_value_label": "$19,000 under $20,000", "measure_id": "eitc_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children", "record_set_spec_hash": "4c7afad2416f807abdc64a06", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children.v1", "source_column_id": "total_earned_income_credit_returns", "source_row_id": "19k_to_20k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:ad9482d46d9426dabbf2cb77", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:658998ab865609ab18fcf699", "ledger.source_cell.v1:1a340fdcaf95dcc9c2506e3f", "ledger.source_cell.v1:9f4b84b18d42536b691a5509", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:eeb447fb00d785aa74ff5327", "ledger.source_cell.v1:726855f7ae231f94ade489e1"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children.19k_to_20k.eitc_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "eitc_returns", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:2864bd3215b5154570514bf2", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:27c06ebb27043d941cfd732a", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:425a81a05adac671e2b61f15", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:ada6b988485af9996b19596a", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 20000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "count", "value": 3, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 19000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 84041, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:183030273852298b2a3b68f6", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:d80c7262e652f9075723dac9", "dimension_value_labels": {"income_range": {"19k_to_20k": "$19,000 under $20,000"}, "us:statutes/26/62#adjusted_gross_income": {"19k_to_20k": "$19,000 under $20,000"}}, "dimensions": {"income_range": "19k_to_20k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year sum irs soi total earned income credit for tax unit (income range=19k to 20k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 20, "groupby_value_id": "19k_to_20k", "groupby_value_label": "$19,000 under $20,000", "measure_id": "eitc_total", "measure_label": "Total earned income credit", "measure_ordinal": 1, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children", "record_set_spec_hash": "4c7afad2416f807abdc64a06", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children.v1", "source_column_id": "total_earned_income_credit_amount", "source_row_id": "19k_to_20k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:363685e9e9df47653ddb24db", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:a8f9fad166905403dcb2db02", "ledger.source_cell.v1:f5ac97c57cdb509a43f6d3bb", "ledger.source_cell.v1:9f4b84b18d42536b691a5509", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:eeb447fb00d785aa74ff5327", "ledger.source_cell.v1:726855f7ae231f94ade489e1"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children.19k_to_20k.eitc_total", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "eitc_total", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:60052bacd5ddb820bf50d89b", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:51b423b80272bd8abea4e543", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:425a81a05adac671e2b61f15", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:ada6b988485af9996b19596a", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 20000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "count", "value": 3, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 19000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 620028000, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:2c64603575dd2db91abbee47", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:c185cbec136df1c4849a4142", "dimension_value_labels": {"income_range": {"1_to_1k": "$1 under $1,000"}, "us:statutes/26/62#adjusted_gross_income": {"1_to_1k": "$1 under $1,000"}}, "dimensions": {"income_range": "1_to_1k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year count irs soi returns with total earned income credit for tax unit (income range=1 to 1k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 1, "groupby_value_id": "1_to_1k", "groupby_value_label": "$1 under $1,000", "measure_id": "eitc_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children", "record_set_spec_hash": "4c7afad2416f807abdc64a06", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children.v1", "source_column_id": "total_earned_income_credit_returns", "source_row_id": "1_to_1k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:b8043d184888a36816482944", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:60a9005c995989a90e920f11", "ledger.source_cell.v1:1a340fdcaf95dcc9c2506e3f", "ledger.source_cell.v1:fd526d210bf4e2b7da841820", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:eeb447fb00d785aa74ff5327", "ledger.source_cell.v1:726855f7ae231f94ade489e1"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children.1_to_1k.eitc_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "eitc_returns", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:2864bd3215b5154570514bf2", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:dbfd28a11d5e4bfeab4446dc", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:425a81a05adac671e2b61f15", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:82a0784e92f4d746e7c24e01", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 1000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "count", "value": 3, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 1, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 4028, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:a54e9ac0d7c54039781cd1ca", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:c185cbec136df1c4849a4142", "dimension_value_labels": {"income_range": {"1_to_1k": "$1 under $1,000"}, "us:statutes/26/62#adjusted_gross_income": {"1_to_1k": "$1 under $1,000"}}, "dimensions": {"income_range": "1_to_1k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year sum irs soi total earned income credit for tax unit (income range=1 to 1k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 1, "groupby_value_id": "1_to_1k", "groupby_value_label": "$1 under $1,000", "measure_id": "eitc_total", "measure_label": "Total earned income credit", "measure_ordinal": 1, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children", "record_set_spec_hash": "4c7afad2416f807abdc64a06", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children.v1", "source_column_id": "total_earned_income_credit_amount", "source_row_id": "1_to_1k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:b4e1b276e43fbe8b321eed32", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:5f8ca355ead104c437d49bc7", "ledger.source_cell.v1:f5ac97c57cdb509a43f6d3bb", "ledger.source_cell.v1:fd526d210bf4e2b7da841820", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:eeb447fb00d785aa74ff5327", "ledger.source_cell.v1:726855f7ae231f94ade489e1"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children.1_to_1k.eitc_total", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "eitc_total", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:60052bacd5ddb820bf50d89b", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:b21cef33dd3666a5c833f86c", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:425a81a05adac671e2b61f15", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:82a0784e92f4d746e7c24e01", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 1000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "count", "value": 3, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 1, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 871000, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:f3ba06396543b9b32652bc0f", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:a0b18d0972928c9e35c768a5", "dimension_value_labels": {"income_range": {"1k_to_2k": "$1,000 under $2,000"}, "us:statutes/26/62#adjusted_gross_income": {"1k_to_2k": "$1,000 under $2,000"}}, "dimensions": {"income_range": "1k_to_2k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year count irs soi returns with total earned income credit for tax unit (income range=1k to 2k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 2, "groupby_value_id": "1k_to_2k", "groupby_value_label": "$1,000 under $2,000", "measure_id": "eitc_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children", "record_set_spec_hash": "4c7afad2416f807abdc64a06", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children.v1", "source_column_id": "total_earned_income_credit_returns", "source_row_id": "1k_to_2k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:f3ebdc0eff0eaa786316dcf3", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:134b014e6382ebee7b3a1c1d", "ledger.source_cell.v1:1a340fdcaf95dcc9c2506e3f", "ledger.source_cell.v1:76f0742601ca1a5e62d4b00a", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:eeb447fb00d785aa74ff5327", "ledger.source_cell.v1:726855f7ae231f94ade489e1"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children.1k_to_2k.eitc_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "eitc_returns", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:2864bd3215b5154570514bf2", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:0b2e09a7b179fd638807e4d6", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:425a81a05adac671e2b61f15", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:433d396f1e20ee5ccb7ce78c", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 2000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "count", "value": 3, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 1000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 4031, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:471597b395a26f83f7de5cad", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:a0b18d0972928c9e35c768a5", "dimension_value_labels": {"income_range": {"1k_to_2k": "$1,000 under $2,000"}, "us:statutes/26/62#adjusted_gross_income": {"1k_to_2k": "$1,000 under $2,000"}}, "dimensions": {"income_range": "1k_to_2k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year sum irs soi total earned income credit for tax unit (income range=1k to 2k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 2, "groupby_value_id": "1k_to_2k", "groupby_value_label": "$1,000 under $2,000", "measure_id": "eitc_total", "measure_label": "Total earned income credit", "measure_ordinal": 1, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children", "record_set_spec_hash": "4c7afad2416f807abdc64a06", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children.v1", "source_column_id": "total_earned_income_credit_amount", "source_row_id": "1k_to_2k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:321659b819e8933b630c88b5", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:309e49ff07071d96ab264ce8", "ledger.source_cell.v1:f5ac97c57cdb509a43f6d3bb", "ledger.source_cell.v1:76f0742601ca1a5e62d4b00a", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:eeb447fb00d785aa74ff5327", "ledger.source_cell.v1:726855f7ae231f94ade489e1"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children.1k_to_2k.eitc_total", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "eitc_total", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:60052bacd5ddb820bf50d89b", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:47b95ffe5a3244eb7dbc9b1c", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:425a81a05adac671e2b61f15", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:433d396f1e20ee5ccb7ce78c", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 2000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "count", "value": 3, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 1000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 3039000, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:670bd616340e45f4e4ae3aa7", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:6ef862e9832071884d4dc45d", "dimension_value_labels": {"income_range": {"20k_to_25k": "$20,000 under $25,000"}, "us:statutes/26/62#adjusted_gross_income": {"20k_to_25k": "$20,000 under $25,000"}}, "dimensions": {"income_range": "20k_to_25k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year count irs soi returns with total earned income credit for tax unit (income range=20k to 25k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 21, "groupby_value_id": "20k_to_25k", "groupby_value_label": "$20,000 under $25,000", "measure_id": "eitc_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children", "record_set_spec_hash": "4c7afad2416f807abdc64a06", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children.v1", "source_column_id": "total_earned_income_credit_returns", "source_row_id": "20k_to_25k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:4d580d99edd360a5ce43ce45", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:cbad035f3164c968498b6d36", "ledger.source_cell.v1:1a340fdcaf95dcc9c2506e3f", "ledger.source_cell.v1:7007c2a0f2a481a4b43f8bb4", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:eeb447fb00d785aa74ff5327", "ledger.source_cell.v1:726855f7ae231f94ade489e1"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children.20k_to_25k.eitc_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "eitc_returns", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:2864bd3215b5154570514bf2", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:3f8f1d3d19ef4cef9807138d", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:425a81a05adac671e2b61f15", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:d026f9a8c564603c33c6cea7", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 25000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "count", "value": 3, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 20000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 407149, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:24be9fefbdd72c1236ebaa9e", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:6ef862e9832071884d4dc45d", "dimension_value_labels": {"income_range": {"20k_to_25k": "$20,000 under $25,000"}, "us:statutes/26/62#adjusted_gross_income": {"20k_to_25k": "$20,000 under $25,000"}}, "dimensions": {"income_range": "20k_to_25k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year sum irs soi total earned income credit for tax unit (income range=20k to 25k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 21, "groupby_value_id": "20k_to_25k", "groupby_value_label": "$20,000 under $25,000", "measure_id": "eitc_total", "measure_label": "Total earned income credit", "measure_ordinal": 1, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children", "record_set_spec_hash": "4c7afad2416f807abdc64a06", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children.v1", "source_column_id": "total_earned_income_credit_amount", "source_row_id": "20k_to_25k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:e7a336fd6c7e6cb0b2267f74", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:b237e318766586e61286c904", "ledger.source_cell.v1:f5ac97c57cdb509a43f6d3bb", "ledger.source_cell.v1:7007c2a0f2a481a4b43f8bb4", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:eeb447fb00d785aa74ff5327", "ledger.source_cell.v1:726855f7ae231f94ade489e1"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children.20k_to_25k.eitc_total", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "eitc_total", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:60052bacd5ddb820bf50d89b", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:d4502296c419ebb72561f8d7", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:425a81a05adac671e2b61f15", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:d026f9a8c564603c33c6cea7", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 25000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "count", "value": 3, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 20000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 2919017000, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:1902d0a5c8e35bc4cb3d1f16", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:9138569a6d7a2f6e880cc479", "dimension_value_labels": {"income_range": {"25k_to_30k": "$25,000 under $30,000"}, "us:statutes/26/62#adjusted_gross_income": {"25k_to_30k": "$25,000 under $30,000"}}, "dimensions": {"income_range": "25k_to_30k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year count irs soi returns with total earned income credit for tax unit (income range=25k to 30k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 22, "groupby_value_id": "25k_to_30k", "groupby_value_label": "$25,000 under $30,000", "measure_id": "eitc_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children", "record_set_spec_hash": "4c7afad2416f807abdc64a06", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children.v1", "source_column_id": "total_earned_income_credit_returns", "source_row_id": "25k_to_30k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:382bfdbfc57566b77f6cbb71", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:32df53fea8a52dcc3ef058ca", "ledger.source_cell.v1:1a340fdcaf95dcc9c2506e3f", "ledger.source_cell.v1:4b94d00a6794f0e20f06eed7", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:eeb447fb00d785aa74ff5327", "ledger.source_cell.v1:726855f7ae231f94ade489e1"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children.25k_to_30k.eitc_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "eitc_returns", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:2864bd3215b5154570514bf2", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:ebdc8bf09595b1da7f8f3033", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:425a81a05adac671e2b61f15", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:9b87bc2adc95a05b82ba6d2d", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 30000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "count", "value": 3, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 25000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 635160, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:48a1a752b36372ba79728fdb", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:9138569a6d7a2f6e880cc479", "dimension_value_labels": {"income_range": {"25k_to_30k": "$25,000 under $30,000"}, "us:statutes/26/62#adjusted_gross_income": {"25k_to_30k": "$25,000 under $30,000"}}, "dimensions": {"income_range": "25k_to_30k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year sum irs soi total earned income credit for tax unit (income range=25k to 30k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 22, "groupby_value_id": "25k_to_30k", "groupby_value_label": "$25,000 under $30,000", "measure_id": "eitc_total", "measure_label": "Total earned income credit", "measure_ordinal": 1, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children", "record_set_spec_hash": "4c7afad2416f807abdc64a06", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children.v1", "source_column_id": "total_earned_income_credit_amount", "source_row_id": "25k_to_30k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:93e545b2c581020574fda1f1", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:919bb952fd7517ae8efb76cf", "ledger.source_cell.v1:f5ac97c57cdb509a43f6d3bb", "ledger.source_cell.v1:4b94d00a6794f0e20f06eed7", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:eeb447fb00d785aa74ff5327", "ledger.source_cell.v1:726855f7ae231f94ade489e1"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children.25k_to_30k.eitc_total", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "eitc_total", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:60052bacd5ddb820bf50d89b", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:a5249721f06cb20b983e75ca", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:425a81a05adac671e2b61f15", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:9b87bc2adc95a05b82ba6d2d", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 30000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "count", "value": 3, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 25000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 3812252000, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:3df05af58d5d6b0b14356305", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:0e933b24ceafae09676b5192", "dimension_value_labels": {"income_range": {"2k_to_3k": "$2,000 under $3,000"}, "us:statutes/26/62#adjusted_gross_income": {"2k_to_3k": "$2,000 under $3,000"}}, "dimensions": {"income_range": "2k_to_3k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year count irs soi returns with total earned income credit for tax unit (income range=2k to 3k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 3, "groupby_value_id": "2k_to_3k", "groupby_value_label": "$2,000 under $3,000", "measure_id": "eitc_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children", "record_set_spec_hash": "4c7afad2416f807abdc64a06", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children.v1", "source_column_id": "total_earned_income_credit_returns", "source_row_id": "2k_to_3k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:07abfd68fb60d3bdcaf90dc8", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:a0af902f5edae084d3af0d3f", "ledger.source_cell.v1:1a340fdcaf95dcc9c2506e3f", "ledger.source_cell.v1:61a26b63c4dbad8c28d7a3ee", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:eeb447fb00d785aa74ff5327", "ledger.source_cell.v1:726855f7ae231f94ade489e1"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children.2k_to_3k.eitc_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "eitc_returns", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:2864bd3215b5154570514bf2", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:e2da67a41ee2a43f289f35a7", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:425a81a05adac671e2b61f15", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:8ff1aa3f387a3fa008a8f0ba", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 3000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "count", "value": 3, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 2000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 6185, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:7bf8878365ca50abf61b13b2", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:0e933b24ceafae09676b5192", "dimension_value_labels": {"income_range": {"2k_to_3k": "$2,000 under $3,000"}, "us:statutes/26/62#adjusted_gross_income": {"2k_to_3k": "$2,000 under $3,000"}}, "dimensions": {"income_range": "2k_to_3k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year sum irs soi total earned income credit for tax unit (income range=2k to 3k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 3, "groupby_value_id": "2k_to_3k", "groupby_value_label": "$2,000 under $3,000", "measure_id": "eitc_total", "measure_label": "Total earned income credit", "measure_ordinal": 1, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children", "record_set_spec_hash": "4c7afad2416f807abdc64a06", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children.v1", "source_column_id": "total_earned_income_credit_amount", "source_row_id": "2k_to_3k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:8cd86385d4da1cbe9cfee404", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:aecb0dcc71a9ed50d2ca83a5", "ledger.source_cell.v1:f5ac97c57cdb509a43f6d3bb", "ledger.source_cell.v1:61a26b63c4dbad8c28d7a3ee", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:eeb447fb00d785aa74ff5327", "ledger.source_cell.v1:726855f7ae231f94ade489e1"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children.2k_to_3k.eitc_total", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "eitc_total", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:60052bacd5ddb820bf50d89b", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:baea5742ced28b3fde787bcf", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:425a81a05adac671e2b61f15", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:8ff1aa3f387a3fa008a8f0ba", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 3000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "count", "value": 3, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 2000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 7641000, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:94916f0c89094a5f74cb750a", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:4a67d372a6fb8215c42b2889", "dimension_value_labels": {"income_range": {"30k_to_35k": "$30,000 under $35,000"}, "us:statutes/26/62#adjusted_gross_income": {"30k_to_35k": "$30,000 under $35,000"}}, "dimensions": {"income_range": "30k_to_35k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year count irs soi returns with total earned income credit for tax unit (income range=30k to 35k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 23, "groupby_value_id": "30k_to_35k", "groupby_value_label": "$30,000 under $35,000", "measure_id": "eitc_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children", "record_set_spec_hash": "4c7afad2416f807abdc64a06", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children.v1", "source_column_id": "total_earned_income_credit_returns", "source_row_id": "30k_to_35k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:c917bd3060ce2f7a92881c5c", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:d079e19d89e2a1a7f426b439", "ledger.source_cell.v1:1a340fdcaf95dcc9c2506e3f", "ledger.source_cell.v1:b45a802f459714f0c8da116d", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:eeb447fb00d785aa74ff5327", "ledger.source_cell.v1:726855f7ae231f94ade489e1"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children.30k_to_35k.eitc_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "eitc_returns", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:2864bd3215b5154570514bf2", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:8142f45c07042e921cd6a066", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:425a81a05adac671e2b61f15", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:a25979e9d1b77f4e6db5dcb0", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 35000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "count", "value": 3, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 30000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 0, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:b63b48160afb69fcbb4ea409", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:4a67d372a6fb8215c42b2889", "dimension_value_labels": {"income_range": {"30k_to_35k": "$30,000 under $35,000"}, "us:statutes/26/62#adjusted_gross_income": {"30k_to_35k": "$30,000 under $35,000"}}, "dimensions": {"income_range": "30k_to_35k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year sum irs soi total earned income credit for tax unit (income range=30k to 35k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 23, "groupby_value_id": "30k_to_35k", "groupby_value_label": "$30,000 under $35,000", "measure_id": "eitc_total", "measure_label": "Total earned income credit", "measure_ordinal": 1, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children", "record_set_spec_hash": "4c7afad2416f807abdc64a06", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children.v1", "source_column_id": "total_earned_income_credit_amount", "source_row_id": "30k_to_35k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:fac91ff43a2c492cd1b59d49", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:0d74aeec12c638ea228d3b42", "ledger.source_cell.v1:f5ac97c57cdb509a43f6d3bb", "ledger.source_cell.v1:b45a802f459714f0c8da116d", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:eeb447fb00d785aa74ff5327", "ledger.source_cell.v1:726855f7ae231f94ade489e1"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children.30k_to_35k.eitc_total", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "eitc_total", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:60052bacd5ddb820bf50d89b", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:e0a4e84da32f30f45fd23077", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:425a81a05adac671e2b61f15", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:a25979e9d1b77f4e6db5dcb0", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 35000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "count", "value": 3, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 30000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 0, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:8ca5345bb5558511e3703915", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:054da843781792a8aae0ef1b", "dimension_value_labels": {"income_range": {"35k_to_40k": "$35,000 under $40,000"}, "us:statutes/26/62#adjusted_gross_income": {"35k_to_40k": "$35,000 under $40,000"}}, "dimensions": {"income_range": "35k_to_40k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year count irs soi returns with total earned income credit for tax unit (income range=35k to 40k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 24, "groupby_value_id": "35k_to_40k", "groupby_value_label": "$35,000 under $40,000", "measure_id": "eitc_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children", "record_set_spec_hash": "4c7afad2416f807abdc64a06", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children.v1", "source_column_id": "total_earned_income_credit_returns", "source_row_id": "35k_to_40k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:4b65be5dc58304c9109b9657", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:28f1f4b9e972899d33e2fccd", "ledger.source_cell.v1:1a340fdcaf95dcc9c2506e3f", "ledger.source_cell.v1:ab4bac12b9f6f33378d2e688", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:eeb447fb00d785aa74ff5327", "ledger.source_cell.v1:726855f7ae231f94ade489e1"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children.35k_to_40k.eitc_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "eitc_returns", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:2864bd3215b5154570514bf2", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:9fcf2b14e42ec506f7ff087a", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:425a81a05adac671e2b61f15", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:0bc6a7d117e14ceb4fc837f0", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 40000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "count", "value": 3, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 35000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 312506, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:e3a3c9a45201310e2a7747d3", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:054da843781792a8aae0ef1b", "dimension_value_labels": {"income_range": {"35k_to_40k": "$35,000 under $40,000"}, "us:statutes/26/62#adjusted_gross_income": {"35k_to_40k": "$35,000 under $40,000"}}, "dimensions": {"income_range": "35k_to_40k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year sum irs soi total earned income credit for tax unit (income range=35k to 40k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 24, "groupby_value_id": "35k_to_40k", "groupby_value_label": "$35,000 under $40,000", "measure_id": "eitc_total", "measure_label": "Total earned income credit", "measure_ordinal": 1, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children", "record_set_spec_hash": "4c7afad2416f807abdc64a06", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children.v1", "source_column_id": "total_earned_income_credit_amount", "source_row_id": "35k_to_40k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:2d5a706f15d055c2baedf643", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:3b70792b3b6bb30dec6e271f", "ledger.source_cell.v1:f5ac97c57cdb509a43f6d3bb", "ledger.source_cell.v1:ab4bac12b9f6f33378d2e688", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:eeb447fb00d785aa74ff5327", "ledger.source_cell.v1:726855f7ae231f94ade489e1"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children.35k_to_40k.eitc_total", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "eitc_total", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:60052bacd5ddb820bf50d89b", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:b2f3d570a1a776a4a30278d9", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:425a81a05adac671e2b61f15", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:0bc6a7d117e14ceb4fc837f0", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 40000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "count", "value": 3, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 35000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 1408203000, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:02ac7578b709e86c5b13ee4f", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:2d3c9c384049f939860a354b", "dimension_value_labels": {"income_range": {"3k_to_4k": "$3,000 under $4,000"}, "us:statutes/26/62#adjusted_gross_income": {"3k_to_4k": "$3,000 under $4,000"}}, "dimensions": {"income_range": "3k_to_4k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year count irs soi returns with total earned income credit for tax unit (income range=3k to 4k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 4, "groupby_value_id": "3k_to_4k", "groupby_value_label": "$3,000 under $4,000", "measure_id": "eitc_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children", "record_set_spec_hash": "4c7afad2416f807abdc64a06", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children.v1", "source_column_id": "total_earned_income_credit_returns", "source_row_id": "3k_to_4k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:a7a0a3afc2c07a28ea15138d", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:b7186e7de20cfe0e30373134", "ledger.source_cell.v1:1a340fdcaf95dcc9c2506e3f", "ledger.source_cell.v1:f353b86cb8428c55e077770d", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:eeb447fb00d785aa74ff5327", "ledger.source_cell.v1:726855f7ae231f94ade489e1"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children.3k_to_4k.eitc_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "eitc_returns", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:2864bd3215b5154570514bf2", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:9b32ad4c719aa95b856e5b13", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:425a81a05adac671e2b61f15", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:227346c99f7dfeff9dd14fac", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 4000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "count", "value": 3, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 3000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 6009, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:80d64968233c1f585545353f", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:2d3c9c384049f939860a354b", "dimension_value_labels": {"income_range": {"3k_to_4k": "$3,000 under $4,000"}, "us:statutes/26/62#adjusted_gross_income": {"3k_to_4k": "$3,000 under $4,000"}}, "dimensions": {"income_range": "3k_to_4k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year sum irs soi total earned income credit for tax unit (income range=3k to 4k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 4, "groupby_value_id": "3k_to_4k", "groupby_value_label": "$3,000 under $4,000", "measure_id": "eitc_total", "measure_label": "Total earned income credit", "measure_ordinal": 1, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children", "record_set_spec_hash": "4c7afad2416f807abdc64a06", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children.v1", "source_column_id": "total_earned_income_credit_amount", "source_row_id": "3k_to_4k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:0e36bd46272cfe5005c3dce9", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:a0098f0d1b353e8c2e820010", "ledger.source_cell.v1:f5ac97c57cdb509a43f6d3bb", "ledger.source_cell.v1:f353b86cb8428c55e077770d", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:eeb447fb00d785aa74ff5327", "ledger.source_cell.v1:726855f7ae231f94ade489e1"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children.3k_to_4k.eitc_total", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "eitc_total", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:60052bacd5ddb820bf50d89b", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:85b57faf2921052846698c2b", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:425a81a05adac671e2b61f15", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:227346c99f7dfeff9dd14fac", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 4000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "count", "value": 3, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 3000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 15767000, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:1bd89eba3bca1a1bb99952bc", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:eee5ecae5b0b68bbee8c7df9", "dimension_value_labels": {"income_range": {"40k_to_45k": "$40,000 under $45,000"}, "us:statutes/26/62#adjusted_gross_income": {"40k_to_45k": "$40,000 under $45,000"}}, "dimensions": {"income_range": "40k_to_45k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year count irs soi returns with total earned income credit for tax unit (income range=40k to 45k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 25, "groupby_value_id": "40k_to_45k", "groupby_value_label": "$40,000 under $45,000", "measure_id": "eitc_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children", "record_set_spec_hash": "4c7afad2416f807abdc64a06", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children.v1", "source_column_id": "total_earned_income_credit_returns", "source_row_id": "40k_to_45k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:e042f0b0684ea88a68d9a1a9", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:61014e3d7f7f402c9d06fa17", "ledger.source_cell.v1:1a340fdcaf95dcc9c2506e3f", "ledger.source_cell.v1:13abfdfd76531c65be7ba44f", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:eeb447fb00d785aa74ff5327", "ledger.source_cell.v1:726855f7ae231f94ade489e1"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children.40k_to_45k.eitc_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "eitc_returns", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:2864bd3215b5154570514bf2", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:48a2a2a3d0ac0d7f066a41dd", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:425a81a05adac671e2b61f15", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:2cc9c7c84678ca0cc01e9e2d", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 45000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "count", "value": 3, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 40000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 267071, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:334815e6fed5a6176738d73e", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:eee5ecae5b0b68bbee8c7df9", "dimension_value_labels": {"income_range": {"40k_to_45k": "$40,000 under $45,000"}, "us:statutes/26/62#adjusted_gross_income": {"40k_to_45k": "$40,000 under $45,000"}}, "dimensions": {"income_range": "40k_to_45k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year sum irs soi total earned income credit for tax unit (income range=40k to 45k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 25, "groupby_value_id": "40k_to_45k", "groupby_value_label": "$40,000 under $45,000", "measure_id": "eitc_total", "measure_label": "Total earned income credit", "measure_ordinal": 1, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children", "record_set_spec_hash": "4c7afad2416f807abdc64a06", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children.v1", "source_column_id": "total_earned_income_credit_amount", "source_row_id": "40k_to_45k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:28515f26f1eda2db722fd346", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:116d1076fc108ea3f9d2ff7e", "ledger.source_cell.v1:f5ac97c57cdb509a43f6d3bb", "ledger.source_cell.v1:13abfdfd76531c65be7ba44f", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:eeb447fb00d785aa74ff5327", "ledger.source_cell.v1:726855f7ae231f94ade489e1"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children.40k_to_45k.eitc_total", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "eitc_total", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:60052bacd5ddb820bf50d89b", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:819c3074c53fd11479054857", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:425a81a05adac671e2b61f15", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:2cc9c7c84678ca0cc01e9e2d", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 45000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "count", "value": 3, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 40000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 943575000, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:b15b5e375e0759f2b3c9b67d", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:3a5e2542f60d28bbdf47704e", "dimension_value_labels": {"income_range": {"45k_to_50k": "$45,000 under $50,000"}, "us:statutes/26/62#adjusted_gross_income": {"45k_to_50k": "$45,000 under $50,000"}}, "dimensions": {"income_range": "45k_to_50k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year count irs soi returns with total earned income credit for tax unit (income range=45k to 50k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 26, "groupby_value_id": "45k_to_50k", "groupby_value_label": "$45,000 under $50,000", "measure_id": "eitc_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children", "record_set_spec_hash": "4c7afad2416f807abdc64a06", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children.v1", "source_column_id": "total_earned_income_credit_returns", "source_row_id": "45k_to_50k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:4d5be853c66a262e8bc4b18d", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:2a421707ec8e2cb4a92fe405", "ledger.source_cell.v1:1a340fdcaf95dcc9c2506e3f", "ledger.source_cell.v1:79d99e7aaff7ff9fe9b3d167", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:eeb447fb00d785aa74ff5327", "ledger.source_cell.v1:726855f7ae231f94ade489e1"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children.45k_to_50k.eitc_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "eitc_returns", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:2864bd3215b5154570514bf2", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:31a785ce5b2e1399ebdbce27", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:425a81a05adac671e2b61f15", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:5af73a7dc2c3e2c2505dd544", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 50000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "count", "value": 3, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 45000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 266805, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:33aa774153be2308dfce235d", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:3a5e2542f60d28bbdf47704e", "dimension_value_labels": {"income_range": {"45k_to_50k": "$45,000 under $50,000"}, "us:statutes/26/62#adjusted_gross_income": {"45k_to_50k": "$45,000 under $50,000"}}, "dimensions": {"income_range": "45k_to_50k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year sum irs soi total earned income credit for tax unit (income range=45k to 50k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 26, "groupby_value_id": "45k_to_50k", "groupby_value_label": "$45,000 under $50,000", "measure_id": "eitc_total", "measure_label": "Total earned income credit", "measure_ordinal": 1, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children", "record_set_spec_hash": "4c7afad2416f807abdc64a06", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children.v1", "source_column_id": "total_earned_income_credit_amount", "source_row_id": "45k_to_50k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:d8929afbe1ee1b2339f0ffd4", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:10c1d24ed4a211ec5c5542c2", "ledger.source_cell.v1:f5ac97c57cdb509a43f6d3bb", "ledger.source_cell.v1:79d99e7aaff7ff9fe9b3d167", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:eeb447fb00d785aa74ff5327", "ledger.source_cell.v1:726855f7ae231f94ade489e1"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children.45k_to_50k.eitc_total", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "eitc_total", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:60052bacd5ddb820bf50d89b", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:9457975f792222e95c0b4f6c", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:425a81a05adac671e2b61f15", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:5af73a7dc2c3e2c2505dd544", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 50000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "count", "value": 3, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 45000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 696783000, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:850c7f28d948200cc0de320a", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:4de521ff50cebe9a85c2bce2", "dimension_value_labels": {"income_range": {"4k_to_5k": "$4,000 under $5,000"}, "us:statutes/26/62#adjusted_gross_income": {"4k_to_5k": "$4,000 under $5,000"}}, "dimensions": {"income_range": "4k_to_5k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year count irs soi returns with total earned income credit for tax unit (income range=4k to 5k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 5, "groupby_value_id": "4k_to_5k", "groupby_value_label": "$4,000 under $5,000", "measure_id": "eitc_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children", "record_set_spec_hash": "4c7afad2416f807abdc64a06", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children.v1", "source_column_id": "total_earned_income_credit_returns", "source_row_id": "4k_to_5k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:92f3b47ffe1a6b364af12411", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:7ecb16ed226076bf76d0d707", "ledger.source_cell.v1:1a340fdcaf95dcc9c2506e3f", "ledger.source_cell.v1:1012b343e788c409d139df93", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:eeb447fb00d785aa74ff5327", "ledger.source_cell.v1:726855f7ae231f94ade489e1"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children.4k_to_5k.eitc_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "eitc_returns", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:2864bd3215b5154570514bf2", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:7f8b362782da8c31c1a9901b", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:425a81a05adac671e2b61f15", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:eaebdcd6a309d9bc88b3ab90", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 5000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "count", "value": 3, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 4000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 22122, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:48d6c00bccfb12598498bb8d", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:4de521ff50cebe9a85c2bce2", "dimension_value_labels": {"income_range": {"4k_to_5k": "$4,000 under $5,000"}, "us:statutes/26/62#adjusted_gross_income": {"4k_to_5k": "$4,000 under $5,000"}}, "dimensions": {"income_range": "4k_to_5k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year sum irs soi total earned income credit for tax unit (income range=4k to 5k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 5, "groupby_value_id": "4k_to_5k", "groupby_value_label": "$4,000 under $5,000", "measure_id": "eitc_total", "measure_label": "Total earned income credit", "measure_ordinal": 1, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children", "record_set_spec_hash": "4c7afad2416f807abdc64a06", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children.v1", "source_column_id": "total_earned_income_credit_amount", "source_row_id": "4k_to_5k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:7743bb328015ab35466d227a", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:14dbecde6eea193b4dd17c45", "ledger.source_cell.v1:f5ac97c57cdb509a43f6d3bb", "ledger.source_cell.v1:1012b343e788c409d139df93", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:eeb447fb00d785aa74ff5327", "ledger.source_cell.v1:726855f7ae231f94ade489e1"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children.4k_to_5k.eitc_total", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "eitc_total", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:60052bacd5ddb820bf50d89b", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:b8b0e440f77235d9cf682394", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:425a81a05adac671e2b61f15", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:eaebdcd6a309d9bc88b3ab90", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 5000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "count", "value": 3, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 4000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 46131000, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:3c682b27a8d95933bbfe8df8", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:dd713eaf30b3551cae051d71", "dimension_value_labels": {"income_range": {"50k_plus": "$50,000 and over"}, "us:statutes/26/62#adjusted_gross_income": {"50k_plus": "$50,000 and over"}}, "dimensions": {"income_range": "50k_plus"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year count irs soi returns with total earned income credit for tax unit (income range=50k plus) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 27, "groupby_value_id": "50k_plus", "groupby_value_label": "$50,000 and over", "measure_id": "eitc_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children", "record_set_spec_hash": "4c7afad2416f807abdc64a06", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children.v1", "source_column_id": "total_earned_income_credit_returns", "source_row_id": "50k_plus", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:57f1d6f30ac2308432bcdde4", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:2abb5e01bd519372aea3bb09", "ledger.source_cell.v1:1a340fdcaf95dcc9c2506e3f", "ledger.source_cell.v1:2e3acd480a9834a8c24cf8dd", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:eeb447fb00d785aa74ff5327", "ledger.source_cell.v1:726855f7ae231f94ade489e1"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children.50k_plus.eitc_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "eitc_returns", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:2864bd3215b5154570514bf2", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:66f53440a362943344a39d25", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:425a81a05adac671e2b61f15", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:7c94290f255746214c130ec3", "universe_constraints": {"constraints": [{"operator": ">=", "role": "filter", "unit": "count", "value": 3, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 50000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 466339, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:ae1ca98f101eca20b8dbe668", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:dd713eaf30b3551cae051d71", "dimension_value_labels": {"income_range": {"50k_plus": "$50,000 and over"}, "us:statutes/26/62#adjusted_gross_income": {"50k_plus": "$50,000 and over"}}, "dimensions": {"income_range": "50k_plus"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year sum irs soi total earned income credit for tax unit (income range=50k plus) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 27, "groupby_value_id": "50k_plus", "groupby_value_label": "$50,000 and over", "measure_id": "eitc_total", "measure_label": "Total earned income credit", "measure_ordinal": 1, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children", "record_set_spec_hash": "4c7afad2416f807abdc64a06", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children.v1", "source_column_id": "total_earned_income_credit_amount", "source_row_id": "50k_plus", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:e0ec341514a56708f81d3a14", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:102beb7f2ed6117eb58eb8dc", "ledger.source_cell.v1:f5ac97c57cdb509a43f6d3bb", "ledger.source_cell.v1:2e3acd480a9834a8c24cf8dd", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:eeb447fb00d785aa74ff5327", "ledger.source_cell.v1:726855f7ae231f94ade489e1"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children.50k_plus.eitc_total", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "eitc_total", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:60052bacd5ddb820bf50d89b", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:01aada569d0fb56fb56cbc19", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:425a81a05adac671e2b61f15", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:7c94290f255746214c130ec3", "universe_constraints": {"constraints": [{"operator": ">=", "role": "filter", "unit": "count", "value": 3, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 50000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 575173000, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:9945f6f2d6d237ad6390d4cf", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:47d3da573daf570e98cb9de0", "dimension_value_labels": {"income_range": {"5k_to_6k": "$5,000 under $6,000"}, "us:statutes/26/62#adjusted_gross_income": {"5k_to_6k": "$5,000 under $6,000"}}, "dimensions": {"income_range": "5k_to_6k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year count irs soi returns with total earned income credit for tax unit (income range=5k to 6k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 6, "groupby_value_id": "5k_to_6k", "groupby_value_label": "$5,000 under $6,000", "measure_id": "eitc_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children", "record_set_spec_hash": "4c7afad2416f807abdc64a06", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children.v1", "source_column_id": "total_earned_income_credit_returns", "source_row_id": "5k_to_6k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:95a1cd1564ce715540d2ef80", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:c2119b0a30ca36fe2dda2e34", "ledger.source_cell.v1:1a340fdcaf95dcc9c2506e3f", "ledger.source_cell.v1:d50da2b621278e43356ce37e", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:eeb447fb00d785aa74ff5327", "ledger.source_cell.v1:726855f7ae231f94ade489e1"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children.5k_to_6k.eitc_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "eitc_returns", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:2864bd3215b5154570514bf2", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:f3497184aef28f6e6e8cd044", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:425a81a05adac671e2b61f15", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:1257cdafd673a905e8a4de6c", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 6000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "count", "value": 3, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 5000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 18094, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:78aade28b8ceb0dc8316e7a8", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:47d3da573daf570e98cb9de0", "dimension_value_labels": {"income_range": {"5k_to_6k": "$5,000 under $6,000"}, "us:statutes/26/62#adjusted_gross_income": {"5k_to_6k": "$5,000 under $6,000"}}, "dimensions": {"income_range": "5k_to_6k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year sum irs soi total earned income credit for tax unit (income range=5k to 6k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 6, "groupby_value_id": "5k_to_6k", "groupby_value_label": "$5,000 under $6,000", "measure_id": "eitc_total", "measure_label": "Total earned income credit", "measure_ordinal": 1, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children", "record_set_spec_hash": "4c7afad2416f807abdc64a06", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children.v1", "source_column_id": "total_earned_income_credit_amount", "source_row_id": "5k_to_6k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:9d28c3e06f24e9de043fa319", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:56b7164bfa1762d7d4255213", "ledger.source_cell.v1:f5ac97c57cdb509a43f6d3bb", "ledger.source_cell.v1:d50da2b621278e43356ce37e", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:eeb447fb00d785aa74ff5327", "ledger.source_cell.v1:726855f7ae231f94ade489e1"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children.5k_to_6k.eitc_total", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "eitc_total", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:60052bacd5ddb820bf50d89b", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:a91f1c8634773e0dc6f4c846", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:425a81a05adac671e2b61f15", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:1257cdafd673a905e8a4de6c", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 6000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "count", "value": 3, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 5000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 43403000, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:53ea5f28718e5eba36911436", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:b94360879eaa69a204a5a68f", "dimension_value_labels": {"income_range": {"6k_to_7k": "$6,000 under $7,000"}, "us:statutes/26/62#adjusted_gross_income": {"6k_to_7k": "$6,000 under $7,000"}}, "dimensions": {"income_range": "6k_to_7k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year count irs soi returns with total earned income credit for tax unit (income range=6k to 7k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 7, "groupby_value_id": "6k_to_7k", "groupby_value_label": "$6,000 under $7,000", "measure_id": "eitc_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children", "record_set_spec_hash": "4c7afad2416f807abdc64a06", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children.v1", "source_column_id": "total_earned_income_credit_returns", "source_row_id": "6k_to_7k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:c5ecdc6ed764f31f2fb19a99", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:b4668d1d985eb575f5674116", "ledger.source_cell.v1:1a340fdcaf95dcc9c2506e3f", "ledger.source_cell.v1:7eeb14f222a3f820c68233d0", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:eeb447fb00d785aa74ff5327", "ledger.source_cell.v1:726855f7ae231f94ade489e1"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children.6k_to_7k.eitc_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "eitc_returns", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:2864bd3215b5154570514bf2", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:4c3b2b83332c8f0023dd6224", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:425a81a05adac671e2b61f15", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:e3d08464156d546bc972b508", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 7000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "count", "value": 3, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 6000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 15079, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:483243a87599c17ad1473177", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:b94360879eaa69a204a5a68f", "dimension_value_labels": {"income_range": {"6k_to_7k": "$6,000 under $7,000"}, "us:statutes/26/62#adjusted_gross_income": {"6k_to_7k": "$6,000 under $7,000"}}, "dimensions": {"income_range": "6k_to_7k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year sum irs soi total earned income credit for tax unit (income range=6k to 7k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 7, "groupby_value_id": "6k_to_7k", "groupby_value_label": "$6,000 under $7,000", "measure_id": "eitc_total", "measure_label": "Total earned income credit", "measure_ordinal": 1, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children", "record_set_spec_hash": "4c7afad2416f807abdc64a06", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children.v1", "source_column_id": "total_earned_income_credit_amount", "source_row_id": "6k_to_7k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:6dca619e156dba42131232c3", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:ec511c3474fe6217ca500398", "ledger.source_cell.v1:f5ac97c57cdb509a43f6d3bb", "ledger.source_cell.v1:7eeb14f222a3f820c68233d0", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:eeb447fb00d785aa74ff5327", "ledger.source_cell.v1:726855f7ae231f94ade489e1"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children.6k_to_7k.eitc_total", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "eitc_total", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:60052bacd5ddb820bf50d89b", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:163a788346b0a66febd3bf84", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:425a81a05adac671e2b61f15", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:e3d08464156d546bc972b508", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 7000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "count", "value": 3, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 6000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 45819000, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:5b1daf967909a77e8ad4c5ba", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:3be7fd85b1c2961808cc1ba4", "dimension_value_labels": {"income_range": {"7k_to_8k": "$7,000 under $8,000"}, "us:statutes/26/62#adjusted_gross_income": {"7k_to_8k": "$7,000 under $8,000"}}, "dimensions": {"income_range": "7k_to_8k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year count irs soi returns with total earned income credit for tax unit (income range=7k to 8k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 8, "groupby_value_id": "7k_to_8k", "groupby_value_label": "$7,000 under $8,000", "measure_id": "eitc_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children", "record_set_spec_hash": "4c7afad2416f807abdc64a06", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children.v1", "source_column_id": "total_earned_income_credit_returns", "source_row_id": "7k_to_8k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:12e192f44f1aa129b18dd726", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:ab9dca7f0eb1458d0872307a", "ledger.source_cell.v1:1a340fdcaf95dcc9c2506e3f", "ledger.source_cell.v1:7e52743b20f3aac1e36a056b", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:eeb447fb00d785aa74ff5327", "ledger.source_cell.v1:726855f7ae231f94ade489e1"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children.7k_to_8k.eitc_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "eitc_returns", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:2864bd3215b5154570514bf2", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:7042530c428289aebcae0a62", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:425a81a05adac671e2b61f15", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:4390699a65a749169233e3f6", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 8000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "count", "value": 3, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 7000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 16072, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:7d5c13ba2cda1d0e72c89caa", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:3be7fd85b1c2961808cc1ba4", "dimension_value_labels": {"income_range": {"7k_to_8k": "$7,000 under $8,000"}, "us:statutes/26/62#adjusted_gross_income": {"7k_to_8k": "$7,000 under $8,000"}}, "dimensions": {"income_range": "7k_to_8k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year sum irs soi total earned income credit for tax unit (income range=7k to 8k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 8, "groupby_value_id": "7k_to_8k", "groupby_value_label": "$7,000 under $8,000", "measure_id": "eitc_total", "measure_label": "Total earned income credit", "measure_ordinal": 1, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children", "record_set_spec_hash": "4c7afad2416f807abdc64a06", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children.v1", "source_column_id": "total_earned_income_credit_amount", "source_row_id": "7k_to_8k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:394ad07280c04552d87649ec", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:33f9860188c9908d2fa2029a", "ledger.source_cell.v1:f5ac97c57cdb509a43f6d3bb", "ledger.source_cell.v1:7e52743b20f3aac1e36a056b", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:eeb447fb00d785aa74ff5327", "ledger.source_cell.v1:726855f7ae231f94ade489e1"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children.7k_to_8k.eitc_total", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "eitc_total", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:60052bacd5ddb820bf50d89b", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:4c9e65d8e0801612ebd9c73c", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:425a81a05adac671e2b61f15", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:4390699a65a749169233e3f6", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 8000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "count", "value": 3, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 7000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 52970000, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:59f7eec123125ddf41daed7f", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:4cbc79ee41328d4f9bad04c7", "dimension_value_labels": {"income_range": {"8k_to_9k": "$8,000 under $9,000"}, "us:statutes/26/62#adjusted_gross_income": {"8k_to_9k": "$8,000 under $9,000"}}, "dimensions": {"income_range": "8k_to_9k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year count irs soi returns with total earned income credit for tax unit (income range=8k to 9k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 9, "groupby_value_id": "8k_to_9k", "groupby_value_label": "$8,000 under $9,000", "measure_id": "eitc_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children", "record_set_spec_hash": "4c7afad2416f807abdc64a06", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children.v1", "source_column_id": "total_earned_income_credit_returns", "source_row_id": "8k_to_9k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:13921272c1f002659a6729df", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:2385478ad228370484c96922", "ledger.source_cell.v1:1a340fdcaf95dcc9c2506e3f", "ledger.source_cell.v1:1692ad2e44d173f2246e7840", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:eeb447fb00d785aa74ff5327", "ledger.source_cell.v1:726855f7ae231f94ade489e1"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children.8k_to_9k.eitc_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "eitc_returns", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:2864bd3215b5154570514bf2", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:b76016fba75c9f078ec372d4", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:425a81a05adac671e2b61f15", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:4e4785c87ff82a53425e28a2", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 9000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "count", "value": 3, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 8000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 27707, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:aae7153a51e7691e8f42ebdf", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:4cbc79ee41328d4f9bad04c7", "dimension_value_labels": {"income_range": {"8k_to_9k": "$8,000 under $9,000"}, "us:statutes/26/62#adjusted_gross_income": {"8k_to_9k": "$8,000 under $9,000"}}, "dimensions": {"income_range": "8k_to_9k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year sum irs soi total earned income credit for tax unit (income range=8k to 9k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 9, "groupby_value_id": "8k_to_9k", "groupby_value_label": "$8,000 under $9,000", "measure_id": "eitc_total", "measure_label": "Total earned income credit", "measure_ordinal": 1, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children", "record_set_spec_hash": "4c7afad2416f807abdc64a06", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children.v1", "source_column_id": "total_earned_income_credit_amount", "source_row_id": "8k_to_9k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:caeb5b33a496fce8217096e1", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:7b176b8b85007dde2ac79c20", "ledger.source_cell.v1:f5ac97c57cdb509a43f6d3bb", "ledger.source_cell.v1:1692ad2e44d173f2246e7840", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:eeb447fb00d785aa74ff5327", "ledger.source_cell.v1:726855f7ae231f94ade489e1"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children.8k_to_9k.eitc_total", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "eitc_total", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:60052bacd5ddb820bf50d89b", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:41709c212185cd7f7a4a6f2b", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:425a81a05adac671e2b61f15", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:4e4785c87ff82a53425e28a2", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 9000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "count", "value": 3, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 8000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 103978000, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:72fdb07e354ee03c80892b2e", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:2c293d7b33685a6b283b49af", "dimension_value_labels": {"income_range": {"9k_to_10k": "$9,000 under $10,000"}, "us:statutes/26/62#adjusted_gross_income": {"9k_to_10k": "$9,000 under $10,000"}}, "dimensions": {"income_range": "9k_to_10k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year count irs soi returns with total earned income credit for tax unit (income range=9k to 10k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 10, "groupby_value_id": "9k_to_10k", "groupby_value_label": "$9,000 under $10,000", "measure_id": "eitc_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children", "record_set_spec_hash": "4c7afad2416f807abdc64a06", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children.v1", "source_column_id": "total_earned_income_credit_returns", "source_row_id": "9k_to_10k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:09ae2c08b3056b325c25fe53", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:915a1480aa859bfc4c799363", "ledger.source_cell.v1:1a340fdcaf95dcc9c2506e3f", "ledger.source_cell.v1:13bbcb45e4c904899112564f", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:eeb447fb00d785aa74ff5327", "ledger.source_cell.v1:726855f7ae231f94ade489e1"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children.9k_to_10k.eitc_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "eitc_returns", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:2864bd3215b5154570514bf2", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:cc50c48a934cf8fb5a889000", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:425a81a05adac671e2b61f15", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:0b4edde11464772a97b1ec0c", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 10000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "count", "value": 3, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 9000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 30096, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:5fdf031a4e8212f255b43054", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:2c293d7b33685a6b283b49af", "dimension_value_labels": {"income_range": {"9k_to_10k": "$9,000 under $10,000"}, "us:statutes/26/62#adjusted_gross_income": {"9k_to_10k": "$9,000 under $10,000"}}, "dimensions": {"income_range": "9k_to_10k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year sum irs soi total earned income credit for tax unit (income range=9k to 10k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 10, "groupby_value_id": "9k_to_10k", "groupby_value_label": "$9,000 under $10,000", "measure_id": "eitc_total", "measure_label": "Total earned income credit", "measure_ordinal": 1, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children", "record_set_spec_hash": "4c7afad2416f807abdc64a06", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children.v1", "source_column_id": "total_earned_income_credit_amount", "source_row_id": "9k_to_10k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:79c473e9104a5d2d9105e862", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:c8a71d10f9ddf56dca20e390", "ledger.source_cell.v1:f5ac97c57cdb509a43f6d3bb", "ledger.source_cell.v1:13bbcb45e4c904899112564f", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:eeb447fb00d785aa74ff5327", "ledger.source_cell.v1:726855f7ae231f94ade489e1"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children.9k_to_10k.eitc_total", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "eitc_total", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:60052bacd5ddb820bf50d89b", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:dd29b52dd23fed6b34a76720", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:425a81a05adac671e2b61f15", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:0b4edde11464772a97b1ec0c", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 10000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "count", "value": 3, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 9000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 126924000, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:aecbd8748df85a31b91dcd2b", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:d8a060f7b6580a7feef39a82", "dimension_value_labels": {"income_range": {"all": "All income ranges"}, "us:statutes/26/62#adjusted_gross_income": {"total": "Total"}}, "dimensions": {"income_range": "all"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year count irs soi returns with total earned income credit for tax unit (income range=all) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 99, "groupby_value_id": "total", "groupby_value_label": "Total", "measure_id": "eitc_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children", "record_set_spec_hash": "4c7afad2416f807abdc64a06", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children.v1", "source_column_id": "total_earned_income_credit_returns", "source_row_id": "total", "table_record_kind": "total"}, "legacy_fact_key": "ledger.fact.v1:fc2a5da519ec6291185e4f7b", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:fd27bea177adac77f7230c99", "ledger.source_cell.v1:1a340fdcaf95dcc9c2506e3f", "ledger.source_cell.v1:f6711a4c47e4d016b4dc9658", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:eeb447fb00d785aa74ff5327", "ledger.source_cell.v1:726855f7ae231f94ade489e1"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children.total.eitc_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "eitc_returns", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:2864bd3215b5154570514bf2", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:8402a6cf578252048c4f0d98", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:425a81a05adac671e2b61f15", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:2b67761ead6f087a0434ab73", "universe_constraints": {"constraints": [{"operator": ">=", "role": "filter", "unit": "count", "value": 3, "variable": "us.tax.earned_income_credit_qualifying_children"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 3193038, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:5a621abacd2892c1ec378b2a", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:d8a060f7b6580a7feef39a82", "dimension_value_labels": {"income_range": {"all": "All income ranges"}, "us:statutes/26/62#adjusted_gross_income": {"total": "Total"}}, "dimensions": {"income_range": "all"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year sum irs soi total earned income credit for tax unit (income range=all) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 99, "groupby_value_id": "total", "groupby_value_label": "Total", "measure_id": "eitc_total", "measure_label": "Total earned income credit", "measure_ordinal": 1, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children", "record_set_spec_hash": "4c7afad2416f807abdc64a06", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children.v1", "source_column_id": "total_earned_income_credit_amount", "source_row_id": "total", "table_record_kind": "total"}, "legacy_fact_key": "ledger.fact.v1:dac0f449e6a4e34c8c66dc77", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:0f665db4650befcc6673819b", "ledger.source_cell.v1:f5ac97c57cdb509a43f6d3bb", "ledger.source_cell.v1:f6711a4c47e4d016b4dc9658", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:eeb447fb00d785aa74ff5327", "ledger.source_cell.v1:726855f7ae231f94ade489e1"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children.total.eitc_total", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "eitc_total", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:60052bacd5ddb820bf50d89b", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:7fb378e564fe037371511ca9", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:425a81a05adac671e2b61f15", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:2b67761ead6f087a0434ab73", "universe_constraints": {"constraints": [{"operator": ">=", "role": "filter", "unit": "count", "value": 3, "variable": "us.tax.earned_income_credit_qualifying_children"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 15481363000, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:5da82b6cf3f25d1c2e68af30", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:11473d693fbeddfbf293c458", "dimension_value_labels": {"income_range": {"under_1": "No adjusted gross income"}, "us:statutes/26/62#adjusted_gross_income": {"under_1": "No adjusted gross income"}}, "dimensions": {"income_range": "under_1"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year count irs soi returns with total earned income credit for tax unit (income range=under 1) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 0, "groupby_value_id": "under_1", "groupby_value_label": "No adjusted gross income", "measure_id": "eitc_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children", "record_set_spec_hash": "4c7afad2416f807abdc64a06", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children.v1", "source_column_id": "total_earned_income_credit_returns", "source_row_id": "under_1", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:75eeb8e177462080b2ac0583", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:8d2a9c30b309b856246f81d4", "ledger.source_cell.v1:1a340fdcaf95dcc9c2506e3f", "ledger.source_cell.v1:578d5f9ca138621dbc206174", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:eeb447fb00d785aa74ff5327", "ledger.source_cell.v1:726855f7ae231f94ade489e1"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children.under_1.eitc_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "eitc_returns", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:2864bd3215b5154570514bf2", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:f8df2417ee13de848032b480", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:425a81a05adac671e2b61f15", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:73f27971c7434b7773ef25d5", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 1, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "count", "value": 3, "variable": "us.tax.earned_income_credit_qualifying_children"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 6981, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:08d8955d4be127ae1ed37849", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:11473d693fbeddfbf293c458", "dimension_value_labels": {"income_range": {"under_1": "No adjusted gross income"}, "us:statutes/26/62#adjusted_gross_income": {"under_1": "No adjusted gross income"}}, "dimensions": {"income_range": "under_1"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year sum irs soi total earned income credit for tax unit (income range=under 1) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 0, "groupby_value_id": "under_1", "groupby_value_label": "No adjusted gross income", "measure_id": "eitc_total", "measure_label": "Total earned income credit", "measure_ordinal": 1, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children", "record_set_spec_hash": "4c7afad2416f807abdc64a06", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children.v1", "source_column_id": "total_earned_income_credit_amount", "source_row_id": "under_1", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:0a70e8cd547391d4412d8063", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:bc8405ffac6ecba083f847ae", "ledger.source_cell.v1:f5ac97c57cdb509a43f6d3bb", "ledger.source_cell.v1:578d5f9ca138621dbc206174", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:eeb447fb00d785aa74ff5327", "ledger.source_cell.v1:726855f7ae231f94ade489e1"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.three_or_more_qualifying_children.under_1.eitc_total", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "eitc_total", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:60052bacd5ddb820bf50d89b", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:fed4073931fc449c2dea2c55", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:425a81a05adac671e2b61f15", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:73f27971c7434b7773ef25d5", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 1, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "count", "value": 3, "variable": "us.tax.earned_income_credit_qualifying_children"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 32951000, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:a5b5ab1b00d9195198ce560a", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:ccf920a8c0d384ae0a02cd6e", "dimension_value_labels": {"income_range": {"10k_to_11k": "$10,000 under $11,000"}, "us:statutes/26/62#adjusted_gross_income": {"10k_to_11k": "$10,000 under $11,000"}}, "dimensions": {"income_range": "10k_to_11k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year count irs soi returns with total earned income credit for tax unit (income range=10k to 11k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 11, "groupby_value_id": "10k_to_11k", "groupby_value_label": "$10,000 under $11,000", "measure_id": "eitc_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.two_qualifying_children", "record_set_spec_hash": "099b5b48015363969e58a5dd", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.two_qualifying_children.v1", "source_column_id": "total_earned_income_credit_returns", "source_row_id": "10k_to_11k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:6b90a4dbc9006231a52110be", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:997b97a748916749aa63d4ac", "ledger.source_cell.v1:8f18352c840c2d1bd4045c75", "ledger.source_cell.v1:819ca4f002349988cfbe2885", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:881a6522628bde36bede6e20", "ledger.source_cell.v1:a1e887826cb4b6873dd5aacc"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.two_qualifying_children.10k_to_11k.eitc_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "eitc_returns", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:2864bd3215b5154570514bf2", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:ec5dea7726ff7dd7c64f0838", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:9db16047173d96fa4f37583b", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:e0bc79da30ddc469ee6c6fe9", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 11000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 2, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 10000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 51526, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:c93a97520b101e7b58c67986", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:ccf920a8c0d384ae0a02cd6e", "dimension_value_labels": {"income_range": {"10k_to_11k": "$10,000 under $11,000"}, "us:statutes/26/62#adjusted_gross_income": {"10k_to_11k": "$10,000 under $11,000"}}, "dimensions": {"income_range": "10k_to_11k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year sum irs soi total earned income credit for tax unit (income range=10k to 11k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 11, "groupby_value_id": "10k_to_11k", "groupby_value_label": "$10,000 under $11,000", "measure_id": "eitc_total", "measure_label": "Total earned income credit", "measure_ordinal": 1, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.two_qualifying_children", "record_set_spec_hash": "099b5b48015363969e58a5dd", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.two_qualifying_children.v1", "source_column_id": "total_earned_income_credit_amount", "source_row_id": "10k_to_11k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:2b63a7f820ef3ef69692f564", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:9ef465cafe4f2c572a9163aa", "ledger.source_cell.v1:953c4a176c0a5f4fb09f6c84", "ledger.source_cell.v1:819ca4f002349988cfbe2885", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:881a6522628bde36bede6e20", "ledger.source_cell.v1:a1e887826cb4b6873dd5aacc"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.two_qualifying_children.10k_to_11k.eitc_total", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "eitc_total", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:60052bacd5ddb820bf50d89b", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:c94c3dfdccf6da9ea8be6030", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:9db16047173d96fa4f37583b", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:e0bc79da30ddc469ee6c6fe9", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 11000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 2, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 10000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 214091000, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:0b3fb6e5fa84b0112d332f1e", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:b44ff869e9196c06b1fc556b", "dimension_value_labels": {"income_range": {"11k_to_12k": "$11,000 under $12,000"}, "us:statutes/26/62#adjusted_gross_income": {"11k_to_12k": "$11,000 under $12,000"}}, "dimensions": {"income_range": "11k_to_12k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year count irs soi returns with total earned income credit for tax unit (income range=11k to 12k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 12, "groupby_value_id": "11k_to_12k", "groupby_value_label": "$11,000 under $12,000", "measure_id": "eitc_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.two_qualifying_children", "record_set_spec_hash": "099b5b48015363969e58a5dd", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.two_qualifying_children.v1", "source_column_id": "total_earned_income_credit_returns", "source_row_id": "11k_to_12k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:eafa6596c49151812258b3a0", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:1b136a53caa333bcf44c7d3e", "ledger.source_cell.v1:8f18352c840c2d1bd4045c75", "ledger.source_cell.v1:990ca582b5935c3792ee1d54", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:881a6522628bde36bede6e20", "ledger.source_cell.v1:a1e887826cb4b6873dd5aacc"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.two_qualifying_children.11k_to_12k.eitc_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "eitc_returns", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:2864bd3215b5154570514bf2", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:f1786dcc687970377fc14b7d", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:9db16047173d96fa4f37583b", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:54a93d3047dd29691e4795c0", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 12000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 2, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 11000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 84755, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:105f7b972e62ebbbd254e9a5", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:b44ff869e9196c06b1fc556b", "dimension_value_labels": {"income_range": {"11k_to_12k": "$11,000 under $12,000"}, "us:statutes/26/62#adjusted_gross_income": {"11k_to_12k": "$11,000 under $12,000"}}, "dimensions": {"income_range": "11k_to_12k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year sum irs soi total earned income credit for tax unit (income range=11k to 12k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 12, "groupby_value_id": "11k_to_12k", "groupby_value_label": "$11,000 under $12,000", "measure_id": "eitc_total", "measure_label": "Total earned income credit", "measure_ordinal": 1, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.two_qualifying_children", "record_set_spec_hash": "099b5b48015363969e58a5dd", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.two_qualifying_children.v1", "source_column_id": "total_earned_income_credit_amount", "source_row_id": "11k_to_12k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:bb7642dd05d7933fb4437d1f", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:c4b3e58ffa89f3d69fc9d83a", "ledger.source_cell.v1:953c4a176c0a5f4fb09f6c84", "ledger.source_cell.v1:990ca582b5935c3792ee1d54", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:881a6522628bde36bede6e20", "ledger.source_cell.v1:a1e887826cb4b6873dd5aacc"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.two_qualifying_children.11k_to_12k.eitc_total", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "eitc_total", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:60052bacd5ddb820bf50d89b", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:02ce2ca26ea6a4989969e958", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:9db16047173d96fa4f37583b", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:54a93d3047dd29691e4795c0", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 12000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 2, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 11000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 377512000, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:32915030563b67b7500a7707", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:65761a82b02d9db7d4517a5f", "dimension_value_labels": {"income_range": {"12k_to_13k": "$12,000 under $13,000"}, "us:statutes/26/62#adjusted_gross_income": {"12k_to_13k": "$12,000 under $13,000"}}, "dimensions": {"income_range": "12k_to_13k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year count irs soi returns with total earned income credit for tax unit (income range=12k to 13k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 13, "groupby_value_id": "12k_to_13k", "groupby_value_label": "$12,000 under $13,000", "measure_id": "eitc_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.two_qualifying_children", "record_set_spec_hash": "099b5b48015363969e58a5dd", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.two_qualifying_children.v1", "source_column_id": "total_earned_income_credit_returns", "source_row_id": "12k_to_13k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:1a7b947bae13f941714f3a55", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:f23c51c76923e7fbbc2b9424", "ledger.source_cell.v1:8f18352c840c2d1bd4045c75", "ledger.source_cell.v1:eff86aa2611ea7455d79b6cc", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:881a6522628bde36bede6e20", "ledger.source_cell.v1:a1e887826cb4b6873dd5aacc"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.two_qualifying_children.12k_to_13k.eitc_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "eitc_returns", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:2864bd3215b5154570514bf2", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:90f53411f29b5c69e612a078", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:9db16047173d96fa4f37583b", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:8cdf07701586a0353d0192d2", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 13000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 2, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 12000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 72580, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:99ef9b8ef522fe6af9fd9b93", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:65761a82b02d9db7d4517a5f", "dimension_value_labels": {"income_range": {"12k_to_13k": "$12,000 under $13,000"}, "us:statutes/26/62#adjusted_gross_income": {"12k_to_13k": "$12,000 under $13,000"}}, "dimensions": {"income_range": "12k_to_13k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year sum irs soi total earned income credit for tax unit (income range=12k to 13k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 13, "groupby_value_id": "12k_to_13k", "groupby_value_label": "$12,000 under $13,000", "measure_id": "eitc_total", "measure_label": "Total earned income credit", "measure_ordinal": 1, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.two_qualifying_children", "record_set_spec_hash": "099b5b48015363969e58a5dd", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.two_qualifying_children.v1", "source_column_id": "total_earned_income_credit_amount", "source_row_id": "12k_to_13k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:268ed8a05a453fc35c73e2d3", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:704993e091ab725ee93b3967", "ledger.source_cell.v1:953c4a176c0a5f4fb09f6c84", "ledger.source_cell.v1:eff86aa2611ea7455d79b6cc", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:881a6522628bde36bede6e20", "ledger.source_cell.v1:a1e887826cb4b6873dd5aacc"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.two_qualifying_children.12k_to_13k.eitc_total", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "eitc_total", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:60052bacd5ddb820bf50d89b", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:56a7f11846f895ae0183cd03", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:9db16047173d96fa4f37583b", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:8cdf07701586a0353d0192d2", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 13000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 2, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 12000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 355538000, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:852c3293e2278db3105127ab", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:6555da4b1b7c100abb491ca8", "dimension_value_labels": {"income_range": {"13k_to_14k": "$13,000 under $14,000"}, "us:statutes/26/62#adjusted_gross_income": {"13k_to_14k": "$13,000 under $14,000"}}, "dimensions": {"income_range": "13k_to_14k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year count irs soi returns with total earned income credit for tax unit (income range=13k to 14k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 14, "groupby_value_id": "13k_to_14k", "groupby_value_label": "$13,000 under $14,000", "measure_id": "eitc_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.two_qualifying_children", "record_set_spec_hash": "099b5b48015363969e58a5dd", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.two_qualifying_children.v1", "source_column_id": "total_earned_income_credit_returns", "source_row_id": "13k_to_14k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:4cb5ca754d6ab92b19f86a18", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:98472b23436e5eea1f06b2f7", "ledger.source_cell.v1:8f18352c840c2d1bd4045c75", "ledger.source_cell.v1:5ebdcd8f0f5606c1e96277ac", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:881a6522628bde36bede6e20", "ledger.source_cell.v1:a1e887826cb4b6873dd5aacc"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.two_qualifying_children.13k_to_14k.eitc_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "eitc_returns", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:2864bd3215b5154570514bf2", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:b639b5eb4e3e137bb3c01d78", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:9db16047173d96fa4f37583b", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:5d7415bb736d4a826369dabe", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 14000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 2, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 13000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 105725, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:33fdf208eace7309c41e7dfb", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:6555da4b1b7c100abb491ca8", "dimension_value_labels": {"income_range": {"13k_to_14k": "$13,000 under $14,000"}, "us:statutes/26/62#adjusted_gross_income": {"13k_to_14k": "$13,000 under $14,000"}}, "dimensions": {"income_range": "13k_to_14k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year sum irs soi total earned income credit for tax unit (income range=13k to 14k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 14, "groupby_value_id": "13k_to_14k", "groupby_value_label": "$13,000 under $14,000", "measure_id": "eitc_total", "measure_label": "Total earned income credit", "measure_ordinal": 1, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.two_qualifying_children", "record_set_spec_hash": "099b5b48015363969e58a5dd", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.two_qualifying_children.v1", "source_column_id": "total_earned_income_credit_amount", "source_row_id": "13k_to_14k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:034f306ba8c9648b7b68586c", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:5cb4b0ba896f17d17965a20e", "ledger.source_cell.v1:953c4a176c0a5f4fb09f6c84", "ledger.source_cell.v1:5ebdcd8f0f5606c1e96277ac", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:881a6522628bde36bede6e20", "ledger.source_cell.v1:a1e887826cb4b6873dd5aacc"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.two_qualifying_children.13k_to_14k.eitc_total", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "eitc_total", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:60052bacd5ddb820bf50d89b", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:a105ddfa4eb3b0a3b6c1d6cc", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:9db16047173d96fa4f37583b", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:5d7415bb736d4a826369dabe", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 14000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 2, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 13000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 552767000, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:7abbcab512e41688f372db7c", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:d120e7e2601ef76ed5d2f2e0", "dimension_value_labels": {"income_range": {"14k_to_15k": "$14,000 under $15,000"}, "us:statutes/26/62#adjusted_gross_income": {"14k_to_15k": "$14,000 under $15,000"}}, "dimensions": {"income_range": "14k_to_15k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year count irs soi returns with total earned income credit for tax unit (income range=14k to 15k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 15, "groupby_value_id": "14k_to_15k", "groupby_value_label": "$14,000 under $15,000", "measure_id": "eitc_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.two_qualifying_children", "record_set_spec_hash": "099b5b48015363969e58a5dd", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.two_qualifying_children.v1", "source_column_id": "total_earned_income_credit_returns", "source_row_id": "14k_to_15k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:a04680772b685655c78cd6a6", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:0972586b11c9b3d06ce672ee", "ledger.source_cell.v1:8f18352c840c2d1bd4045c75", "ledger.source_cell.v1:3d7c76a5fe557f8f7da14850", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:881a6522628bde36bede6e20", "ledger.source_cell.v1:a1e887826cb4b6873dd5aacc"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.two_qualifying_children.14k_to_15k.eitc_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "eitc_returns", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:2864bd3215b5154570514bf2", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:6480177c26682674c5e5ca9e", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:9db16047173d96fa4f37583b", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:615afd7fe1d88ab78c0bf1b1", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 15000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 2, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 14000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 111225, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:4be2e5c2e6b88a4e1f660260", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:d120e7e2601ef76ed5d2f2e0", "dimension_value_labels": {"income_range": {"14k_to_15k": "$14,000 under $15,000"}, "us:statutes/26/62#adjusted_gross_income": {"14k_to_15k": "$14,000 under $15,000"}}, "dimensions": {"income_range": "14k_to_15k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year sum irs soi total earned income credit for tax unit (income range=14k to 15k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 15, "groupby_value_id": "14k_to_15k", "groupby_value_label": "$14,000 under $15,000", "measure_id": "eitc_total", "measure_label": "Total earned income credit", "measure_ordinal": 1, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.two_qualifying_children", "record_set_spec_hash": "099b5b48015363969e58a5dd", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.two_qualifying_children.v1", "source_column_id": "total_earned_income_credit_amount", "source_row_id": "14k_to_15k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:20daa6e7a54523c18d2cb768", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:b5e9298038e3061e7640129c", "ledger.source_cell.v1:953c4a176c0a5f4fb09f6c84", "ledger.source_cell.v1:3d7c76a5fe557f8f7da14850", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:881a6522628bde36bede6e20", "ledger.source_cell.v1:a1e887826cb4b6873dd5aacc"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.two_qualifying_children.14k_to_15k.eitc_total", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "eitc_total", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:60052bacd5ddb820bf50d89b", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:fac89df5b93f1d8cd9560f8c", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:9db16047173d96fa4f37583b", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:615afd7fe1d88ab78c0bf1b1", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 15000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 2, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 14000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 630215000, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:8f3d160e2a4e6480a0871aec", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:54876e9edc2826916ebe8943", "dimension_value_labels": {"income_range": {"15k_to_16k": "$15,000 under $16,000"}, "us:statutes/26/62#adjusted_gross_income": {"15k_to_16k": "$15,000 under $16,000"}}, "dimensions": {"income_range": "15k_to_16k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year count irs soi returns with total earned income credit for tax unit (income range=15k to 16k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 16, "groupby_value_id": "15k_to_16k", "groupby_value_label": "$15,000 under $16,000", "measure_id": "eitc_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.two_qualifying_children", "record_set_spec_hash": "099b5b48015363969e58a5dd", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.two_qualifying_children.v1", "source_column_id": "total_earned_income_credit_returns", "source_row_id": "15k_to_16k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:fea6553433159f298320a648", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:3daaeaeb8d7047e402460c0d", "ledger.source_cell.v1:8f18352c840c2d1bd4045c75", "ledger.source_cell.v1:2d23d04d4286bc908bcdba6c", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:881a6522628bde36bede6e20", "ledger.source_cell.v1:a1e887826cb4b6873dd5aacc"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.two_qualifying_children.15k_to_16k.eitc_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "eitc_returns", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:2864bd3215b5154570514bf2", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:de0293d3928ffe2b2cdaf1c5", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:9db16047173d96fa4f37583b", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:5976714240c71e746e6206fa", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 16000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 2, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 15000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 128580, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:d598965472cccc0e3d038b79", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:54876e9edc2826916ebe8943", "dimension_value_labels": {"income_range": {"15k_to_16k": "$15,000 under $16,000"}, "us:statutes/26/62#adjusted_gross_income": {"15k_to_16k": "$15,000 under $16,000"}}, "dimensions": {"income_range": "15k_to_16k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year sum irs soi total earned income credit for tax unit (income range=15k to 16k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 16, "groupby_value_id": "15k_to_16k", "groupby_value_label": "$15,000 under $16,000", "measure_id": "eitc_total", "measure_label": "Total earned income credit", "measure_ordinal": 1, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.two_qualifying_children", "record_set_spec_hash": "099b5b48015363969e58a5dd", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.two_qualifying_children.v1", "source_column_id": "total_earned_income_credit_amount", "source_row_id": "15k_to_16k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:07c85f61be067da0abc6fe70", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:c351dfbed0cc33d34fb1c9b4", "ledger.source_cell.v1:953c4a176c0a5f4fb09f6c84", "ledger.source_cell.v1:2d23d04d4286bc908bcdba6c", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:881a6522628bde36bede6e20", "ledger.source_cell.v1:a1e887826cb4b6873dd5aacc"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.two_qualifying_children.15k_to_16k.eitc_total", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "eitc_total", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:60052bacd5ddb820bf50d89b", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:70830d21eb67dbe7fb594596", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:9db16047173d96fa4f37583b", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:5976714240c71e746e6206fa", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 16000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 2, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 15000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 784107000, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:2fd062e3dfb7733d0069f748", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:e020801753bf636f4137f083", "dimension_value_labels": {"income_range": {"16k_to_17k": "$16,000 under $17,000"}, "us:statutes/26/62#adjusted_gross_income": {"16k_to_17k": "$16,000 under $17,000"}}, "dimensions": {"income_range": "16k_to_17k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year count irs soi returns with total earned income credit for tax unit (income range=16k to 17k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 17, "groupby_value_id": "16k_to_17k", "groupby_value_label": "$16,000 under $17,000", "measure_id": "eitc_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.two_qualifying_children", "record_set_spec_hash": "099b5b48015363969e58a5dd", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.two_qualifying_children.v1", "source_column_id": "total_earned_income_credit_returns", "source_row_id": "16k_to_17k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:3c147dd42c21046935fe1446", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:50ff7d95a6f59777fb4c5782", "ledger.source_cell.v1:8f18352c840c2d1bd4045c75", "ledger.source_cell.v1:5f445c046837080e75e1fb63", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:881a6522628bde36bede6e20", "ledger.source_cell.v1:a1e887826cb4b6873dd5aacc"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.two_qualifying_children.16k_to_17k.eitc_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "eitc_returns", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:2864bd3215b5154570514bf2", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:9f8c060ce79923296690f571", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:9db16047173d96fa4f37583b", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:c66c5cbeba4a4762f70c5199", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 17000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 2, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 16000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 270687, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:bfbe9cf088fdbb4bc8d34806", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:e020801753bf636f4137f083", "dimension_value_labels": {"income_range": {"16k_to_17k": "$16,000 under $17,000"}, "us:statutes/26/62#adjusted_gross_income": {"16k_to_17k": "$16,000 under $17,000"}}, "dimensions": {"income_range": "16k_to_17k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year sum irs soi total earned income credit for tax unit (income range=16k to 17k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 17, "groupby_value_id": "16k_to_17k", "groupby_value_label": "$16,000 under $17,000", "measure_id": "eitc_total", "measure_label": "Total earned income credit", "measure_ordinal": 1, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.two_qualifying_children", "record_set_spec_hash": "099b5b48015363969e58a5dd", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.two_qualifying_children.v1", "source_column_id": "total_earned_income_credit_amount", "source_row_id": "16k_to_17k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:f4c93ff7962814f7973dfe4f", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:e3acbfbbd3ab582da1cbda83", "ledger.source_cell.v1:953c4a176c0a5f4fb09f6c84", "ledger.source_cell.v1:5f445c046837080e75e1fb63", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:881a6522628bde36bede6e20", "ledger.source_cell.v1:a1e887826cb4b6873dd5aacc"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.two_qualifying_children.16k_to_17k.eitc_total", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "eitc_total", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:60052bacd5ddb820bf50d89b", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:e977681ac299771471562992", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:9db16047173d96fa4f37583b", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:c66c5cbeba4a4762f70c5199", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 17000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 2, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 16000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 1769787000, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:f01336cb273f94dd9e81c9a1", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:5b783e3e87b28a82900f18d7", "dimension_value_labels": {"income_range": {"17k_to_18k": "$17,000 under $18,000"}, "us:statutes/26/62#adjusted_gross_income": {"17k_to_18k": "$17,000 under $18,000"}}, "dimensions": {"income_range": "17k_to_18k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year count irs soi returns with total earned income credit for tax unit (income range=17k to 18k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 18, "groupby_value_id": "17k_to_18k", "groupby_value_label": "$17,000 under $18,000", "measure_id": "eitc_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.two_qualifying_children", "record_set_spec_hash": "099b5b48015363969e58a5dd", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.two_qualifying_children.v1", "source_column_id": "total_earned_income_credit_returns", "source_row_id": "17k_to_18k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:d433302857bd603472f27993", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:e681807413537792c1af0304", "ledger.source_cell.v1:8f18352c840c2d1bd4045c75", "ledger.source_cell.v1:96f0ce88902f5cc192bc2cf1", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:881a6522628bde36bede6e20", "ledger.source_cell.v1:a1e887826cb4b6873dd5aacc"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.two_qualifying_children.17k_to_18k.eitc_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "eitc_returns", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:2864bd3215b5154570514bf2", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:89ae7e4be38668b3a0b2687f", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:9db16047173d96fa4f37583b", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:b01248b64017955577f443c0", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 18000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 2, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 17000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 219802, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:f501f39fbb5c9158e980b49c", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:5b783e3e87b28a82900f18d7", "dimension_value_labels": {"income_range": {"17k_to_18k": "$17,000 under $18,000"}, "us:statutes/26/62#adjusted_gross_income": {"17k_to_18k": "$17,000 under $18,000"}}, "dimensions": {"income_range": "17k_to_18k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year sum irs soi total earned income credit for tax unit (income range=17k to 18k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 18, "groupby_value_id": "17k_to_18k", "groupby_value_label": "$17,000 under $18,000", "measure_id": "eitc_total", "measure_label": "Total earned income credit", "measure_ordinal": 1, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.two_qualifying_children", "record_set_spec_hash": "099b5b48015363969e58a5dd", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.two_qualifying_children.v1", "source_column_id": "total_earned_income_credit_amount", "source_row_id": "17k_to_18k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:70630e63b0c349bf2f137b94", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:0fd6349ea481817406dc0530", "ledger.source_cell.v1:953c4a176c0a5f4fb09f6c84", "ledger.source_cell.v1:96f0ce88902f5cc192bc2cf1", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:881a6522628bde36bede6e20", "ledger.source_cell.v1:a1e887826cb4b6873dd5aacc"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.two_qualifying_children.17k_to_18k.eitc_total", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "eitc_total", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:60052bacd5ddb820bf50d89b", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:e8615be8b73627f14536d30d", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:9db16047173d96fa4f37583b", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:b01248b64017955577f443c0", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 18000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 2, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 17000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 1429911000, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:4fb1b8d552dfd53498c9818a", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:5543b6b51c458ec98faf7826", "dimension_value_labels": {"income_range": {"18k_to_19k": "$18,000 under $19,000"}, "us:statutes/26/62#adjusted_gross_income": {"18k_to_19k": "$18,000 under $19,000"}}, "dimensions": {"income_range": "18k_to_19k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year count irs soi returns with total earned income credit for tax unit (income range=18k to 19k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 19, "groupby_value_id": "18k_to_19k", "groupby_value_label": "$18,000 under $19,000", "measure_id": "eitc_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.two_qualifying_children", "record_set_spec_hash": "099b5b48015363969e58a5dd", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.two_qualifying_children.v1", "source_column_id": "total_earned_income_credit_returns", "source_row_id": "18k_to_19k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:4e1c312741b48d4f36a549a6", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:c02600aefa221754088f9926", "ledger.source_cell.v1:8f18352c840c2d1bd4045c75", "ledger.source_cell.v1:9706532848f05860846ab46b", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:881a6522628bde36bede6e20", "ledger.source_cell.v1:a1e887826cb4b6873dd5aacc"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.two_qualifying_children.18k_to_19k.eitc_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "eitc_returns", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:2864bd3215b5154570514bf2", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:773634a352226a3d813032bf", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:9db16047173d96fa4f37583b", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:147d92c78860ba2c014645a1", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 19000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 2, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 18000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 170815, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:90a92ba8d064dba3c21055ae", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:5543b6b51c458ec98faf7826", "dimension_value_labels": {"income_range": {"18k_to_19k": "$18,000 under $19,000"}, "us:statutes/26/62#adjusted_gross_income": {"18k_to_19k": "$18,000 under $19,000"}}, "dimensions": {"income_range": "18k_to_19k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year sum irs soi total earned income credit for tax unit (income range=18k to 19k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 19, "groupby_value_id": "18k_to_19k", "groupby_value_label": "$18,000 under $19,000", "measure_id": "eitc_total", "measure_label": "Total earned income credit", "measure_ordinal": 1, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.two_qualifying_children", "record_set_spec_hash": "099b5b48015363969e58a5dd", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.two_qualifying_children.v1", "source_column_id": "total_earned_income_credit_amount", "source_row_id": "18k_to_19k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:37b6885ea583645482aa692f", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:677e6394ae997dc7621e2b1f", "ledger.source_cell.v1:953c4a176c0a5f4fb09f6c84", "ledger.source_cell.v1:9706532848f05860846ab46b", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:881a6522628bde36bede6e20", "ledger.source_cell.v1:a1e887826cb4b6873dd5aacc"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.two_qualifying_children.18k_to_19k.eitc_total", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "eitc_total", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:60052bacd5ddb820bf50d89b", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:e2d1cac7475d938caa4641c7", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:9db16047173d96fa4f37583b", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:147d92c78860ba2c014645a1", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 19000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 2, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 18000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 1120691000, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:3717d62171a68c0d5951646a", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:d80c7262e652f9075723dac9", "dimension_value_labels": {"income_range": {"19k_to_20k": "$19,000 under $20,000"}, "us:statutes/26/62#adjusted_gross_income": {"19k_to_20k": "$19,000 under $20,000"}}, "dimensions": {"income_range": "19k_to_20k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year count irs soi returns with total earned income credit for tax unit (income range=19k to 20k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 20, "groupby_value_id": "19k_to_20k", "groupby_value_label": "$19,000 under $20,000", "measure_id": "eitc_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.two_qualifying_children", "record_set_spec_hash": "099b5b48015363969e58a5dd", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.two_qualifying_children.v1", "source_column_id": "total_earned_income_credit_returns", "source_row_id": "19k_to_20k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:b1bc02edfd2f22fdc17368e0", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:3e4af2d74af42f1777d6b389", "ledger.source_cell.v1:8f18352c840c2d1bd4045c75", "ledger.source_cell.v1:9f4b84b18d42536b691a5509", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:881a6522628bde36bede6e20", "ledger.source_cell.v1:a1e887826cb4b6873dd5aacc"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.two_qualifying_children.19k_to_20k.eitc_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "eitc_returns", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:2864bd3215b5154570514bf2", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:2e6104e9cbee1aab333e6996", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:9db16047173d96fa4f37583b", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:ef2799c7f8774e92cefae6a8", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 20000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 2, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 19000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 159453, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:56a4ccf10b0de16f336058ba", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:d80c7262e652f9075723dac9", "dimension_value_labels": {"income_range": {"19k_to_20k": "$19,000 under $20,000"}, "us:statutes/26/62#adjusted_gross_income": {"19k_to_20k": "$19,000 under $20,000"}}, "dimensions": {"income_range": "19k_to_20k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year sum irs soi total earned income credit for tax unit (income range=19k to 20k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 20, "groupby_value_id": "19k_to_20k", "groupby_value_label": "$19,000 under $20,000", "measure_id": "eitc_total", "measure_label": "Total earned income credit", "measure_ordinal": 1, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.two_qualifying_children", "record_set_spec_hash": "099b5b48015363969e58a5dd", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.two_qualifying_children.v1", "source_column_id": "total_earned_income_credit_amount", "source_row_id": "19k_to_20k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:276c9e0d63be7aa736c88747", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:678855df3d85ba3e5c999772", "ledger.source_cell.v1:953c4a176c0a5f4fb09f6c84", "ledger.source_cell.v1:9f4b84b18d42536b691a5509", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:881a6522628bde36bede6e20", "ledger.source_cell.v1:a1e887826cb4b6873dd5aacc"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.two_qualifying_children.19k_to_20k.eitc_total", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "eitc_total", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:60052bacd5ddb820bf50d89b", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:e40a9cd955995dc6465a45ff", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:9db16047173d96fa4f37583b", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:ef2799c7f8774e92cefae6a8", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 20000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 2, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 19000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 1045224000, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:4b3b7b7717ef3cc9a5c17aea", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:c185cbec136df1c4849a4142", "dimension_value_labels": {"income_range": {"1_to_1k": "$1 under $1,000"}, "us:statutes/26/62#adjusted_gross_income": {"1_to_1k": "$1 under $1,000"}}, "dimensions": {"income_range": "1_to_1k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year count irs soi returns with total earned income credit for tax unit (income range=1 to 1k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 1, "groupby_value_id": "1_to_1k", "groupby_value_label": "$1 under $1,000", "measure_id": "eitc_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.two_qualifying_children", "record_set_spec_hash": "099b5b48015363969e58a5dd", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.two_qualifying_children.v1", "source_column_id": "total_earned_income_credit_returns", "source_row_id": "1_to_1k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:f36a41e360fa9659589feb0e", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:75144638f29a89a336ff316b", "ledger.source_cell.v1:8f18352c840c2d1bd4045c75", "ledger.source_cell.v1:fd526d210bf4e2b7da841820", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:881a6522628bde36bede6e20", "ledger.source_cell.v1:a1e887826cb4b6873dd5aacc"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.two_qualifying_children.1_to_1k.eitc_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "eitc_returns", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:2864bd3215b5154570514bf2", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:91853884c136d8fb64147214", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:9db16047173d96fa4f37583b", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:62644250178e76101853cd83", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 1000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 2, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 1, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 16809, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:2e6b12e54c96cac5b6a0ed6b", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:c185cbec136df1c4849a4142", "dimension_value_labels": {"income_range": {"1_to_1k": "$1 under $1,000"}, "us:statutes/26/62#adjusted_gross_income": {"1_to_1k": "$1 under $1,000"}}, "dimensions": {"income_range": "1_to_1k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year sum irs soi total earned income credit for tax unit (income range=1 to 1k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 1, "groupby_value_id": "1_to_1k", "groupby_value_label": "$1 under $1,000", "measure_id": "eitc_total", "measure_label": "Total earned income credit", "measure_ordinal": 1, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.two_qualifying_children", "record_set_spec_hash": "099b5b48015363969e58a5dd", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.two_qualifying_children.v1", "source_column_id": "total_earned_income_credit_amount", "source_row_id": "1_to_1k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:b049cecd25945dc8fc29bd2b", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:d1e7858df5bdf8286e979c0e", "ledger.source_cell.v1:953c4a176c0a5f4fb09f6c84", "ledger.source_cell.v1:fd526d210bf4e2b7da841820", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:881a6522628bde36bede6e20", "ledger.source_cell.v1:a1e887826cb4b6873dd5aacc"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.two_qualifying_children.1_to_1k.eitc_total", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "eitc_total", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:60052bacd5ddb820bf50d89b", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:974815ae833f2f1cc388649b", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:9db16047173d96fa4f37583b", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:62644250178e76101853cd83", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 1000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 2, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 1, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 14460000, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:e3981c9a03caf4cb17b4a2f5", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:a0b18d0972928c9e35c768a5", "dimension_value_labels": {"income_range": {"1k_to_2k": "$1,000 under $2,000"}, "us:statutes/26/62#adjusted_gross_income": {"1k_to_2k": "$1,000 under $2,000"}}, "dimensions": {"income_range": "1k_to_2k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year count irs soi returns with total earned income credit for tax unit (income range=1k to 2k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 2, "groupby_value_id": "1k_to_2k", "groupby_value_label": "$1,000 under $2,000", "measure_id": "eitc_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.two_qualifying_children", "record_set_spec_hash": "099b5b48015363969e58a5dd", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.two_qualifying_children.v1", "source_column_id": "total_earned_income_credit_returns", "source_row_id": "1k_to_2k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:5d163a46b33bc9c3a381c961", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:a8369bd988da7f851351c820", "ledger.source_cell.v1:8f18352c840c2d1bd4045c75", "ledger.source_cell.v1:76f0742601ca1a5e62d4b00a", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:881a6522628bde36bede6e20", "ledger.source_cell.v1:a1e887826cb4b6873dd5aacc"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.two_qualifying_children.1k_to_2k.eitc_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "eitc_returns", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:2864bd3215b5154570514bf2", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:94dc141c6a4190608e67f8e1", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:9db16047173d96fa4f37583b", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:218118fd21add28e7eb463c9", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 2000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 2, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 1000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 12581, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:de1a5541b0448b88e6af617a", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:a0b18d0972928c9e35c768a5", "dimension_value_labels": {"income_range": {"1k_to_2k": "$1,000 under $2,000"}, "us:statutes/26/62#adjusted_gross_income": {"1k_to_2k": "$1,000 under $2,000"}}, "dimensions": {"income_range": "1k_to_2k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year sum irs soi total earned income credit for tax unit (income range=1k to 2k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 2, "groupby_value_id": "1k_to_2k", "groupby_value_label": "$1,000 under $2,000", "measure_id": "eitc_total", "measure_label": "Total earned income credit", "measure_ordinal": 1, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.two_qualifying_children", "record_set_spec_hash": "099b5b48015363969e58a5dd", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.two_qualifying_children.v1", "source_column_id": "total_earned_income_credit_amount", "source_row_id": "1k_to_2k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:18bf39a5a4ab59d16db24bb3", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:7f18847dfee609201d501085", "ledger.source_cell.v1:953c4a176c0a5f4fb09f6c84", "ledger.source_cell.v1:76f0742601ca1a5e62d4b00a", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:881a6522628bde36bede6e20", "ledger.source_cell.v1:a1e887826cb4b6873dd5aacc"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.two_qualifying_children.1k_to_2k.eitc_total", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "eitc_total", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:60052bacd5ddb820bf50d89b", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:957144cdc1634189ec92e108", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:9db16047173d96fa4f37583b", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:218118fd21add28e7eb463c9", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 2000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 2, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 1000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 7808000, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:b4a987fbcf641e4ee4d4dedb", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:6ef862e9832071884d4dc45d", "dimension_value_labels": {"income_range": {"20k_to_25k": "$20,000 under $25,000"}, "us:statutes/26/62#adjusted_gross_income": {"20k_to_25k": "$20,000 under $25,000"}}, "dimensions": {"income_range": "20k_to_25k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year count irs soi returns with total earned income credit for tax unit (income range=20k to 25k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 21, "groupby_value_id": "20k_to_25k", "groupby_value_label": "$20,000 under $25,000", "measure_id": "eitc_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.two_qualifying_children", "record_set_spec_hash": "099b5b48015363969e58a5dd", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.two_qualifying_children.v1", "source_column_id": "total_earned_income_credit_returns", "source_row_id": "20k_to_25k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:c8dbd5b0cacc0ab5616d8da0", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:9c7ef96ba759d4cd22d3060a", "ledger.source_cell.v1:8f18352c840c2d1bd4045c75", "ledger.source_cell.v1:7007c2a0f2a481a4b43f8bb4", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:881a6522628bde36bede6e20", "ledger.source_cell.v1:a1e887826cb4b6873dd5aacc"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.two_qualifying_children.20k_to_25k.eitc_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "eitc_returns", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:2864bd3215b5154570514bf2", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:29d6eb8c4b633cb26a144475", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:9db16047173d96fa4f37583b", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:8794ac1cba4cde6218ab1a82", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 25000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 2, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 20000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 741595, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:e7ce5cf6a24bd590054281e6", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:6ef862e9832071884d4dc45d", "dimension_value_labels": {"income_range": {"20k_to_25k": "$20,000 under $25,000"}, "us:statutes/26/62#adjusted_gross_income": {"20k_to_25k": "$20,000 under $25,000"}}, "dimensions": {"income_range": "20k_to_25k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year sum irs soi total earned income credit for tax unit (income range=20k to 25k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 21, "groupby_value_id": "20k_to_25k", "groupby_value_label": "$20,000 under $25,000", "measure_id": "eitc_total", "measure_label": "Total earned income credit", "measure_ordinal": 1, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.two_qualifying_children", "record_set_spec_hash": "099b5b48015363969e58a5dd", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.two_qualifying_children.v1", "source_column_id": "total_earned_income_credit_amount", "source_row_id": "20k_to_25k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:0ad483d03603a267bc53b8ce", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:40aaafcd5526533ed0cbd9cb", "ledger.source_cell.v1:953c4a176c0a5f4fb09f6c84", "ledger.source_cell.v1:7007c2a0f2a481a4b43f8bb4", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:881a6522628bde36bede6e20", "ledger.source_cell.v1:a1e887826cb4b6873dd5aacc"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.two_qualifying_children.20k_to_25k.eitc_total", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "eitc_total", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:60052bacd5ddb820bf50d89b", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:3a1ef16a9fa635533c231cb9", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:9db16047173d96fa4f37583b", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:8794ac1cba4cde6218ab1a82", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 25000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 2, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 20000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 4682050000, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:474ab9739eb6c77efa243316", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:9138569a6d7a2f6e880cc479", "dimension_value_labels": {"income_range": {"25k_to_30k": "$25,000 under $30,000"}, "us:statutes/26/62#adjusted_gross_income": {"25k_to_30k": "$25,000 under $30,000"}}, "dimensions": {"income_range": "25k_to_30k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year count irs soi returns with total earned income credit for tax unit (income range=25k to 30k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 22, "groupby_value_id": "25k_to_30k", "groupby_value_label": "$25,000 under $30,000", "measure_id": "eitc_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.two_qualifying_children", "record_set_spec_hash": "099b5b48015363969e58a5dd", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.two_qualifying_children.v1", "source_column_id": "total_earned_income_credit_returns", "source_row_id": "25k_to_30k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:1417c93d3f6e8aecdb6cc38c", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:a9b7d18d79f27ef3544e37e5", "ledger.source_cell.v1:8f18352c840c2d1bd4045c75", "ledger.source_cell.v1:4b94d00a6794f0e20f06eed7", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:881a6522628bde36bede6e20", "ledger.source_cell.v1:a1e887826cb4b6873dd5aacc"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.two_qualifying_children.25k_to_30k.eitc_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "eitc_returns", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:2864bd3215b5154570514bf2", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:59c615618642437e5dd1e078", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:9db16047173d96fa4f37583b", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:e7ba85f2e890213b539b459f", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 30000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 2, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 25000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 645858, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:4cca9582706faf5f924fb647", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:9138569a6d7a2f6e880cc479", "dimension_value_labels": {"income_range": {"25k_to_30k": "$25,000 under $30,000"}, "us:statutes/26/62#adjusted_gross_income": {"25k_to_30k": "$25,000 under $30,000"}}, "dimensions": {"income_range": "25k_to_30k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year sum irs soi total earned income credit for tax unit (income range=25k to 30k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 22, "groupby_value_id": "25k_to_30k", "groupby_value_label": "$25,000 under $30,000", "measure_id": "eitc_total", "measure_label": "Total earned income credit", "measure_ordinal": 1, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.two_qualifying_children", "record_set_spec_hash": "099b5b48015363969e58a5dd", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.two_qualifying_children.v1", "source_column_id": "total_earned_income_credit_amount", "source_row_id": "25k_to_30k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:2a66e1d8ba89aca8667caee2", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:39d9b23e3889fc9928c072cf", "ledger.source_cell.v1:953c4a176c0a5f4fb09f6c84", "ledger.source_cell.v1:4b94d00a6794f0e20f06eed7", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:881a6522628bde36bede6e20", "ledger.source_cell.v1:a1e887826cb4b6873dd5aacc"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.two_qualifying_children.25k_to_30k.eitc_total", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "eitc_total", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:60052bacd5ddb820bf50d89b", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:3b0aa6db5a98b89451cfc472", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:9db16047173d96fa4f37583b", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:e7ba85f2e890213b539b459f", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 30000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 2, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 25000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 3574403000, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:d5855acfe05601449dcfc48e", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:0e933b24ceafae09676b5192", "dimension_value_labels": {"income_range": {"2k_to_3k": "$2,000 under $3,000"}, "us:statutes/26/62#adjusted_gross_income": {"2k_to_3k": "$2,000 under $3,000"}}, "dimensions": {"income_range": "2k_to_3k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year count irs soi returns with total earned income credit for tax unit (income range=2k to 3k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 3, "groupby_value_id": "2k_to_3k", "groupby_value_label": "$2,000 under $3,000", "measure_id": "eitc_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.two_qualifying_children", "record_set_spec_hash": "099b5b48015363969e58a5dd", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.two_qualifying_children.v1", "source_column_id": "total_earned_income_credit_returns", "source_row_id": "2k_to_3k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:8450b3404bfe0de4bc4a04d5", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:ea8bcb3fef8ceca107fa0c4f", "ledger.source_cell.v1:8f18352c840c2d1bd4045c75", "ledger.source_cell.v1:61a26b63c4dbad8c28d7a3ee", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:881a6522628bde36bede6e20", "ledger.source_cell.v1:a1e887826cb4b6873dd5aacc"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.two_qualifying_children.2k_to_3k.eitc_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "eitc_returns", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:2864bd3215b5154570514bf2", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:42fee5d6dc3797a5411bafe9", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:9db16047173d96fa4f37583b", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:13cea4cfbbfa323da52a58d6", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 3000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 2, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 2000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 15413, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:461a0aa7f03fca73064e44f2", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:0e933b24ceafae09676b5192", "dimension_value_labels": {"income_range": {"2k_to_3k": "$2,000 under $3,000"}, "us:statutes/26/62#adjusted_gross_income": {"2k_to_3k": "$2,000 under $3,000"}}, "dimensions": {"income_range": "2k_to_3k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year sum irs soi total earned income credit for tax unit (income range=2k to 3k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 3, "groupby_value_id": "2k_to_3k", "groupby_value_label": "$2,000 under $3,000", "measure_id": "eitc_total", "measure_label": "Total earned income credit", "measure_ordinal": 1, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.two_qualifying_children", "record_set_spec_hash": "099b5b48015363969e58a5dd", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.two_qualifying_children.v1", "source_column_id": "total_earned_income_credit_amount", "source_row_id": "2k_to_3k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:371e78565fd0a518c1aaf79c", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:9e198637a57977ac1ac02af3", "ledger.source_cell.v1:953c4a176c0a5f4fb09f6c84", "ledger.source_cell.v1:61a26b63c4dbad8c28d7a3ee", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:881a6522628bde36bede6e20", "ledger.source_cell.v1:a1e887826cb4b6873dd5aacc"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.two_qualifying_children.2k_to_3k.eitc_total", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "eitc_total", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:60052bacd5ddb820bf50d89b", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:29bbc1ca26c0f62f99d09061", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:9db16047173d96fa4f37583b", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:13cea4cfbbfa323da52a58d6", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 3000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 2, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 2000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 20706000, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:8696496afe15d43c96340cf2", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:4a67d372a6fb8215c42b2889", "dimension_value_labels": {"income_range": {"30k_to_35k": "$30,000 under $35,000"}, "us:statutes/26/62#adjusted_gross_income": {"30k_to_35k": "$30,000 under $35,000"}}, "dimensions": {"income_range": "30k_to_35k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year count irs soi returns with total earned income credit for tax unit (income range=30k to 35k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 23, "groupby_value_id": "30k_to_35k", "groupby_value_label": "$30,000 under $35,000", "measure_id": "eitc_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.two_qualifying_children", "record_set_spec_hash": "099b5b48015363969e58a5dd", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.two_qualifying_children.v1", "source_column_id": "total_earned_income_credit_returns", "source_row_id": "30k_to_35k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:7f4bbaf1fb72c823945827a3", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:15f20f218d42dd4a4121d186", "ledger.source_cell.v1:8f18352c840c2d1bd4045c75", "ledger.source_cell.v1:b45a802f459714f0c8da116d", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:881a6522628bde36bede6e20", "ledger.source_cell.v1:a1e887826cb4b6873dd5aacc"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.two_qualifying_children.30k_to_35k.eitc_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "eitc_returns", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:2864bd3215b5154570514bf2", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:9549e3d33c74cee1254ae575", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:9db16047173d96fa4f37583b", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:f801aa9f7bd34ac56fb656e9", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 35000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 2, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 30000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 629271, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:69aafe94a334027198cbacf9", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:4a67d372a6fb8215c42b2889", "dimension_value_labels": {"income_range": {"30k_to_35k": "$30,000 under $35,000"}, "us:statutes/26/62#adjusted_gross_income": {"30k_to_35k": "$30,000 under $35,000"}}, "dimensions": {"income_range": "30k_to_35k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year sum irs soi total earned income credit for tax unit (income range=30k to 35k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 23, "groupby_value_id": "30k_to_35k", "groupby_value_label": "$30,000 under $35,000", "measure_id": "eitc_total", "measure_label": "Total earned income credit", "measure_ordinal": 1, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.two_qualifying_children", "record_set_spec_hash": "099b5b48015363969e58a5dd", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.two_qualifying_children.v1", "source_column_id": "total_earned_income_credit_amount", "source_row_id": "30k_to_35k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:acb327e1e051c1a00cc8a9b8", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:40f4a75506f7ca659a07b896", "ledger.source_cell.v1:953c4a176c0a5f4fb09f6c84", "ledger.source_cell.v1:b45a802f459714f0c8da116d", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:881a6522628bde36bede6e20", "ledger.source_cell.v1:a1e887826cb4b6873dd5aacc"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.two_qualifying_children.30k_to_35k.eitc_total", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "eitc_total", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:60052bacd5ddb820bf50d89b", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:373dfb21caa7378b9a6d118b", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:9db16047173d96fa4f37583b", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:f801aa9f7bd34ac56fb656e9", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 35000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 2, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 30000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 2844637000, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:565c75cb5a0d8e503ce86b22", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:054da843781792a8aae0ef1b", "dimension_value_labels": {"income_range": {"35k_to_40k": "$35,000 under $40,000"}, "us:statutes/26/62#adjusted_gross_income": {"35k_to_40k": "$35,000 under $40,000"}}, "dimensions": {"income_range": "35k_to_40k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year count irs soi returns with total earned income credit for tax unit (income range=35k to 40k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 24, "groupby_value_id": "35k_to_40k", "groupby_value_label": "$35,000 under $40,000", "measure_id": "eitc_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.two_qualifying_children", "record_set_spec_hash": "099b5b48015363969e58a5dd", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.two_qualifying_children.v1", "source_column_id": "total_earned_income_credit_returns", "source_row_id": "35k_to_40k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:ea22c95fb4424da695242e71", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:2149c7b141f7d1990c80a563", "ledger.source_cell.v1:8f18352c840c2d1bd4045c75", "ledger.source_cell.v1:ab4bac12b9f6f33378d2e688", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:881a6522628bde36bede6e20", "ledger.source_cell.v1:a1e887826cb4b6873dd5aacc"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.two_qualifying_children.35k_to_40k.eitc_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "eitc_returns", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:2864bd3215b5154570514bf2", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:303de3d028133e724d33c661", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:9db16047173d96fa4f37583b", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:76a502f4905d0b15363b2606", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 40000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 2, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 35000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 594078, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:ada47b848a1f137348baa0d3", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:054da843781792a8aae0ef1b", "dimension_value_labels": {"income_range": {"35k_to_40k": "$35,000 under $40,000"}, "us:statutes/26/62#adjusted_gross_income": {"35k_to_40k": "$35,000 under $40,000"}}, "dimensions": {"income_range": "35k_to_40k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year sum irs soi total earned income credit for tax unit (income range=35k to 40k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 24, "groupby_value_id": "35k_to_40k", "groupby_value_label": "$35,000 under $40,000", "measure_id": "eitc_total", "measure_label": "Total earned income credit", "measure_ordinal": 1, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.two_qualifying_children", "record_set_spec_hash": "099b5b48015363969e58a5dd", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.two_qualifying_children.v1", "source_column_id": "total_earned_income_credit_amount", "source_row_id": "35k_to_40k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:06cf6eb42c57ac299b8aff50", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:14dad304dfb8e77829f92910", "ledger.source_cell.v1:953c4a176c0a5f4fb09f6c84", "ledger.source_cell.v1:ab4bac12b9f6f33378d2e688", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:881a6522628bde36bede6e20", "ledger.source_cell.v1:a1e887826cb4b6873dd5aacc"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.two_qualifying_children.35k_to_40k.eitc_total", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "eitc_total", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:60052bacd5ddb820bf50d89b", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:8af822eb513fabaa47c98987", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:9db16047173d96fa4f37583b", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:76a502f4905d0b15363b2606", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 40000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 2, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 35000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 2099425000, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:5becbfe8480da000afbe269a", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:2d3c9c384049f939860a354b", "dimension_value_labels": {"income_range": {"3k_to_4k": "$3,000 under $4,000"}, "us:statutes/26/62#adjusted_gross_income": {"3k_to_4k": "$3,000 under $4,000"}}, "dimensions": {"income_range": "3k_to_4k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year count irs soi returns with total earned income credit for tax unit (income range=3k to 4k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 4, "groupby_value_id": "3k_to_4k", "groupby_value_label": "$3,000 under $4,000", "measure_id": "eitc_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.two_qualifying_children", "record_set_spec_hash": "099b5b48015363969e58a5dd", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.two_qualifying_children.v1", "source_column_id": "total_earned_income_credit_returns", "source_row_id": "3k_to_4k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:775455fb95a1fc1ff80f9c08", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:9fa2b05c51e2c5319dc2e152", "ledger.source_cell.v1:8f18352c840c2d1bd4045c75", "ledger.source_cell.v1:f353b86cb8428c55e077770d", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:881a6522628bde36bede6e20", "ledger.source_cell.v1:a1e887826cb4b6873dd5aacc"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.two_qualifying_children.3k_to_4k.eitc_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "eitc_returns", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:2864bd3215b5154570514bf2", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:1f8bab2097b9bdbcb52102b2", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:9db16047173d96fa4f37583b", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:ce7220f85632f22144d97143", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 4000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 2, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 3000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 28569, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:aa5380b337c8ae0628de4109", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:2d3c9c384049f939860a354b", "dimension_value_labels": {"income_range": {"3k_to_4k": "$3,000 under $4,000"}, "us:statutes/26/62#adjusted_gross_income": {"3k_to_4k": "$3,000 under $4,000"}}, "dimensions": {"income_range": "3k_to_4k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year sum irs soi total earned income credit for tax unit (income range=3k to 4k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 4, "groupby_value_id": "3k_to_4k", "groupby_value_label": "$3,000 under $4,000", "measure_id": "eitc_total", "measure_label": "Total earned income credit", "measure_ordinal": 1, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.two_qualifying_children", "record_set_spec_hash": "099b5b48015363969e58a5dd", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.two_qualifying_children.v1", "source_column_id": "total_earned_income_credit_amount", "source_row_id": "3k_to_4k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:798d8cc7baa729d3dced7297", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:067e1c3279eec4d7b8159225", "ledger.source_cell.v1:953c4a176c0a5f4fb09f6c84", "ledger.source_cell.v1:f353b86cb8428c55e077770d", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:881a6522628bde36bede6e20", "ledger.source_cell.v1:a1e887826cb4b6873dd5aacc"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.two_qualifying_children.3k_to_4k.eitc_total", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "eitc_total", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:60052bacd5ddb820bf50d89b", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:2a2627affca8b2b740fcde44", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:9db16047173d96fa4f37583b", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:ce7220f85632f22144d97143", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 4000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 2, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 3000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 38012000, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:1f07ac15504bd236d46eff47", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:eee5ecae5b0b68bbee8c7df9", "dimension_value_labels": {"income_range": {"40k_to_45k": "$40,000 under $45,000"}, "us:statutes/26/62#adjusted_gross_income": {"40k_to_45k": "$40,000 under $45,000"}}, "dimensions": {"income_range": "40k_to_45k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year count irs soi returns with total earned income credit for tax unit (income range=40k to 45k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 25, "groupby_value_id": "40k_to_45k", "groupby_value_label": "$40,000 under $45,000", "measure_id": "eitc_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.two_qualifying_children", "record_set_spec_hash": "099b5b48015363969e58a5dd", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.two_qualifying_children.v1", "source_column_id": "total_earned_income_credit_returns", "source_row_id": "40k_to_45k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:eb3240d4ed2c0f9993b1347c", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:5faf4a7fe5cf70f4d3b4c96d", "ledger.source_cell.v1:8f18352c840c2d1bd4045c75", "ledger.source_cell.v1:13abfdfd76531c65be7ba44f", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:881a6522628bde36bede6e20", "ledger.source_cell.v1:a1e887826cb4b6873dd5aacc"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.two_qualifying_children.40k_to_45k.eitc_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "eitc_returns", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:2864bd3215b5154570514bf2", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:663c905ca0513ec023a86428", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:9db16047173d96fa4f37583b", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:c7eeaffdf8fb4c6f3dbacea7", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 45000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 2, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 40000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 569605, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:61d18d04e7815579dbc75a50", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:eee5ecae5b0b68bbee8c7df9", "dimension_value_labels": {"income_range": {"40k_to_45k": "$40,000 under $45,000"}, "us:statutes/26/62#adjusted_gross_income": {"40k_to_45k": "$40,000 under $45,000"}}, "dimensions": {"income_range": "40k_to_45k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year sum irs soi total earned income credit for tax unit (income range=40k to 45k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 25, "groupby_value_id": "40k_to_45k", "groupby_value_label": "$40,000 under $45,000", "measure_id": "eitc_total", "measure_label": "Total earned income credit", "measure_ordinal": 1, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.two_qualifying_children", "record_set_spec_hash": "099b5b48015363969e58a5dd", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.two_qualifying_children.v1", "source_column_id": "total_earned_income_credit_amount", "source_row_id": "40k_to_45k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:568fdd3c24af9ec766b54258", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:c156c52c7fe57e5147d087a0", "ledger.source_cell.v1:953c4a176c0a5f4fb09f6c84", "ledger.source_cell.v1:13abfdfd76531c65be7ba44f", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:881a6522628bde36bede6e20", "ledger.source_cell.v1:a1e887826cb4b6873dd5aacc"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.two_qualifying_children.40k_to_45k.eitc_total", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "eitc_total", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:60052bacd5ddb820bf50d89b", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:0b33d5f46b0462b0693e9d40", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:9db16047173d96fa4f37583b", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:c7eeaffdf8fb4c6f3dbacea7", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 45000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 2, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 40000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 1459645000, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:71aa6404385bb16e602feff7", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:3a5e2542f60d28bbdf47704e", "dimension_value_labels": {"income_range": {"45k_to_50k": "$45,000 under $50,000"}, "us:statutes/26/62#adjusted_gross_income": {"45k_to_50k": "$45,000 under $50,000"}}, "dimensions": {"income_range": "45k_to_50k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year count irs soi returns with total earned income credit for tax unit (income range=45k to 50k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 26, "groupby_value_id": "45k_to_50k", "groupby_value_label": "$45,000 under $50,000", "measure_id": "eitc_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.two_qualifying_children", "record_set_spec_hash": "099b5b48015363969e58a5dd", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.two_qualifying_children.v1", "source_column_id": "total_earned_income_credit_returns", "source_row_id": "45k_to_50k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:36ee7724753260a4ccdb826e", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:b75f49c597c7d4ab45984809", "ledger.source_cell.v1:8f18352c840c2d1bd4045c75", "ledger.source_cell.v1:79d99e7aaff7ff9fe9b3d167", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:881a6522628bde36bede6e20", "ledger.source_cell.v1:a1e887826cb4b6873dd5aacc"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.two_qualifying_children.45k_to_50k.eitc_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "eitc_returns", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:2864bd3215b5154570514bf2", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:b28df8e2886d5c5dd0c3b1eb", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:9db16047173d96fa4f37583b", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:df6230d5e04e9862b0a26e54", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 50000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 2, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 45000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 477972, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:7d7f1ccf262d7d3842921702", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:3a5e2542f60d28bbdf47704e", "dimension_value_labels": {"income_range": {"45k_to_50k": "$45,000 under $50,000"}, "us:statutes/26/62#adjusted_gross_income": {"45k_to_50k": "$45,000 under $50,000"}}, "dimensions": {"income_range": "45k_to_50k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year sum irs soi total earned income credit for tax unit (income range=45k to 50k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 26, "groupby_value_id": "45k_to_50k", "groupby_value_label": "$45,000 under $50,000", "measure_id": "eitc_total", "measure_label": "Total earned income credit", "measure_ordinal": 1, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.two_qualifying_children", "record_set_spec_hash": "099b5b48015363969e58a5dd", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.two_qualifying_children.v1", "source_column_id": "total_earned_income_credit_amount", "source_row_id": "45k_to_50k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:6189d58b78f731e9574537b3", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:8311d6baf525a3efd3ee1b08", "ledger.source_cell.v1:953c4a176c0a5f4fb09f6c84", "ledger.source_cell.v1:79d99e7aaff7ff9fe9b3d167", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:881a6522628bde36bede6e20", "ledger.source_cell.v1:a1e887826cb4b6873dd5aacc"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.two_qualifying_children.45k_to_50k.eitc_total", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "eitc_total", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:60052bacd5ddb820bf50d89b", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:e722b98fa803eca5fba14ebc", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:9db16047173d96fa4f37583b", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:df6230d5e04e9862b0a26e54", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 50000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 2, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 45000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 777576000, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:8929befcef378d6d109ca9f7", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:4de521ff50cebe9a85c2bce2", "dimension_value_labels": {"income_range": {"4k_to_5k": "$4,000 under $5,000"}, "us:statutes/26/62#adjusted_gross_income": {"4k_to_5k": "$4,000 under $5,000"}}, "dimensions": {"income_range": "4k_to_5k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year count irs soi returns with total earned income credit for tax unit (income range=4k to 5k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 5, "groupby_value_id": "4k_to_5k", "groupby_value_label": "$4,000 under $5,000", "measure_id": "eitc_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.two_qualifying_children", "record_set_spec_hash": "099b5b48015363969e58a5dd", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.two_qualifying_children.v1", "source_column_id": "total_earned_income_credit_returns", "source_row_id": "4k_to_5k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:8a138d39314b20ed7624feda", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:8d6fb1ed47760ac042d7b907", "ledger.source_cell.v1:8f18352c840c2d1bd4045c75", "ledger.source_cell.v1:1012b343e788c409d139df93", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:881a6522628bde36bede6e20", "ledger.source_cell.v1:a1e887826cb4b6873dd5aacc"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.two_qualifying_children.4k_to_5k.eitc_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "eitc_returns", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:2864bd3215b5154570514bf2", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:c836312febe8119d112741af", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:9db16047173d96fa4f37583b", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:deab5f1f5c7050796c355e4f", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 5000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 2, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 4000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 24534, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:4ce8f97a68b90db8f8a67967", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:4de521ff50cebe9a85c2bce2", "dimension_value_labels": {"income_range": {"4k_to_5k": "$4,000 under $5,000"}, "us:statutes/26/62#adjusted_gross_income": {"4k_to_5k": "$4,000 under $5,000"}}, "dimensions": {"income_range": "4k_to_5k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year sum irs soi total earned income credit for tax unit (income range=4k to 5k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 5, "groupby_value_id": "4k_to_5k", "groupby_value_label": "$4,000 under $5,000", "measure_id": "eitc_total", "measure_label": "Total earned income credit", "measure_ordinal": 1, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.two_qualifying_children", "record_set_spec_hash": "099b5b48015363969e58a5dd", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.two_qualifying_children.v1", "source_column_id": "total_earned_income_credit_amount", "source_row_id": "4k_to_5k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:a2d83d6cbaf4ae5b77d8e899", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:d24390f2522ed3601e517e5a", "ledger.source_cell.v1:953c4a176c0a5f4fb09f6c84", "ledger.source_cell.v1:1012b343e788c409d139df93", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:881a6522628bde36bede6e20", "ledger.source_cell.v1:a1e887826cb4b6873dd5aacc"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.two_qualifying_children.4k_to_5k.eitc_total", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "eitc_total", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:60052bacd5ddb820bf50d89b", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:54431dc15fce50143ebfd628", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:9db16047173d96fa4f37583b", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:deab5f1f5c7050796c355e4f", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 5000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 2, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 4000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 43843000, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:b9785eca7faea1befffebea7", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:dd713eaf30b3551cae051d71", "dimension_value_labels": {"income_range": {"50k_plus": "$50,000 and over"}, "us:statutes/26/62#adjusted_gross_income": {"50k_plus": "$50,000 and over"}}, "dimensions": {"income_range": "50k_plus"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year count irs soi returns with total earned income credit for tax unit (income range=50k plus) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 27, "groupby_value_id": "50k_plus", "groupby_value_label": "$50,000 and over", "measure_id": "eitc_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.two_qualifying_children", "record_set_spec_hash": "099b5b48015363969e58a5dd", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.two_qualifying_children.v1", "source_column_id": "total_earned_income_credit_returns", "source_row_id": "50k_plus", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:43fa90346809c4efda697614", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:b2486e293575b29425326c6b", "ledger.source_cell.v1:8f18352c840c2d1bd4045c75", "ledger.source_cell.v1:2e3acd480a9834a8c24cf8dd", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:881a6522628bde36bede6e20", "ledger.source_cell.v1:a1e887826cb4b6873dd5aacc"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.two_qualifying_children.50k_plus.eitc_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "eitc_returns", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:2864bd3215b5154570514bf2", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:9e712512a3ff4724e94788f5", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:9db16047173d96fa4f37583b", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:1352e23939a26abfc9bda679", "universe_constraints": {"constraints": [{"operator": "==", "role": "filter", "unit": "count", "value": 2, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 50000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 417402, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:3cbe1abe255b9936208440f6", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:dd713eaf30b3551cae051d71", "dimension_value_labels": {"income_range": {"50k_plus": "$50,000 and over"}, "us:statutes/26/62#adjusted_gross_income": {"50k_plus": "$50,000 and over"}}, "dimensions": {"income_range": "50k_plus"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year sum irs soi total earned income credit for tax unit (income range=50k plus) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 27, "groupby_value_id": "50k_plus", "groupby_value_label": "$50,000 and over", "measure_id": "eitc_total", "measure_label": "Total earned income credit", "measure_ordinal": 1, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.two_qualifying_children", "record_set_spec_hash": "099b5b48015363969e58a5dd", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.two_qualifying_children.v1", "source_column_id": "total_earned_income_credit_amount", "source_row_id": "50k_plus", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:bfcad66bfe67c070a18e175b", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:a4b60ceec529fdbad6f2886a", "ledger.source_cell.v1:953c4a176c0a5f4fb09f6c84", "ledger.source_cell.v1:2e3acd480a9834a8c24cf8dd", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:881a6522628bde36bede6e20", "ledger.source_cell.v1:a1e887826cb4b6873dd5aacc"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.two_qualifying_children.50k_plus.eitc_total", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "eitc_total", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:60052bacd5ddb820bf50d89b", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:936c93068579293f1465ecd3", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:9db16047173d96fa4f37583b", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:1352e23939a26abfc9bda679", "universe_constraints": {"constraints": [{"operator": "==", "role": "filter", "unit": "count", "value": 2, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 50000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 313348000, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:e34d53cc8f500098cbf76f72", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:47d3da573daf570e98cb9de0", "dimension_value_labels": {"income_range": {"5k_to_6k": "$5,000 under $6,000"}, "us:statutes/26/62#adjusted_gross_income": {"5k_to_6k": "$5,000 under $6,000"}}, "dimensions": {"income_range": "5k_to_6k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year count irs soi returns with total earned income credit for tax unit (income range=5k to 6k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 6, "groupby_value_id": "5k_to_6k", "groupby_value_label": "$5,000 under $6,000", "measure_id": "eitc_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.two_qualifying_children", "record_set_spec_hash": "099b5b48015363969e58a5dd", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.two_qualifying_children.v1", "source_column_id": "total_earned_income_credit_returns", "source_row_id": "5k_to_6k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:05cb5c9f993468e442612992", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:4c4dedc2e5571d8d6424308c", "ledger.source_cell.v1:8f18352c840c2d1bd4045c75", "ledger.source_cell.v1:d50da2b621278e43356ce37e", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:881a6522628bde36bede6e20", "ledger.source_cell.v1:a1e887826cb4b6873dd5aacc"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.two_qualifying_children.5k_to_6k.eitc_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "eitc_returns", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:2864bd3215b5154570514bf2", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:02647617d5485407d94a8ea5", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:9db16047173d96fa4f37583b", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:26b54bb1b227f05b1b16b67c", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 6000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 2, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 5000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 34250, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:4ce707b28c07ae5fca2cec77", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:47d3da573daf570e98cb9de0", "dimension_value_labels": {"income_range": {"5k_to_6k": "$5,000 under $6,000"}, "us:statutes/26/62#adjusted_gross_income": {"5k_to_6k": "$5,000 under $6,000"}}, "dimensions": {"income_range": "5k_to_6k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year sum irs soi total earned income credit for tax unit (income range=5k to 6k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 6, "groupby_value_id": "5k_to_6k", "groupby_value_label": "$5,000 under $6,000", "measure_id": "eitc_total", "measure_label": "Total earned income credit", "measure_ordinal": 1, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.two_qualifying_children", "record_set_spec_hash": "099b5b48015363969e58a5dd", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.two_qualifying_children.v1", "source_column_id": "total_earned_income_credit_amount", "source_row_id": "5k_to_6k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:ced144407925d5d63c80ddb1", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:7188e7244144e6722737cf19", "ledger.source_cell.v1:953c4a176c0a5f4fb09f6c84", "ledger.source_cell.v1:d50da2b621278e43356ce37e", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:881a6522628bde36bede6e20", "ledger.source_cell.v1:a1e887826cb4b6873dd5aacc"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.two_qualifying_children.5k_to_6k.eitc_total", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "eitc_total", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:60052bacd5ddb820bf50d89b", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:8d1d160b13d9dd799e65b146", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:9db16047173d96fa4f37583b", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:26b54bb1b227f05b1b16b67c", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 6000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 2, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 5000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 71893000, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:bd9d9862eab0e0129679f7d1", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:b94360879eaa69a204a5a68f", "dimension_value_labels": {"income_range": {"6k_to_7k": "$6,000 under $7,000"}, "us:statutes/26/62#adjusted_gross_income": {"6k_to_7k": "$6,000 under $7,000"}}, "dimensions": {"income_range": "6k_to_7k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year count irs soi returns with total earned income credit for tax unit (income range=6k to 7k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 7, "groupby_value_id": "6k_to_7k", "groupby_value_label": "$6,000 under $7,000", "measure_id": "eitc_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.two_qualifying_children", "record_set_spec_hash": "099b5b48015363969e58a5dd", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.two_qualifying_children.v1", "source_column_id": "total_earned_income_credit_returns", "source_row_id": "6k_to_7k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:7077cc858b75ba7ef2ee6149", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:bd8a8c877cf2595b46b4be50", "ledger.source_cell.v1:8f18352c840c2d1bd4045c75", "ledger.source_cell.v1:7eeb14f222a3f820c68233d0", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:881a6522628bde36bede6e20", "ledger.source_cell.v1:a1e887826cb4b6873dd5aacc"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.two_qualifying_children.6k_to_7k.eitc_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "eitc_returns", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:2864bd3215b5154570514bf2", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:98618444d496ad9a611e93d3", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:9db16047173d96fa4f37583b", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:c4aaf862ee4322528944cc00", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 7000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 2, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 6000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 35126, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:da93878865524c90c64b5bd6", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:b94360879eaa69a204a5a68f", "dimension_value_labels": {"income_range": {"6k_to_7k": "$6,000 under $7,000"}, "us:statutes/26/62#adjusted_gross_income": {"6k_to_7k": "$6,000 under $7,000"}}, "dimensions": {"income_range": "6k_to_7k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year sum irs soi total earned income credit for tax unit (income range=6k to 7k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 7, "groupby_value_id": "6k_to_7k", "groupby_value_label": "$6,000 under $7,000", "measure_id": "eitc_total", "measure_label": "Total earned income credit", "measure_ordinal": 1, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.two_qualifying_children", "record_set_spec_hash": "099b5b48015363969e58a5dd", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.two_qualifying_children.v1", "source_column_id": "total_earned_income_credit_amount", "source_row_id": "6k_to_7k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:a45436308d8eb8e543da8d53", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:a6ea8ce2f3d61ad50ac22317", "ledger.source_cell.v1:953c4a176c0a5f4fb09f6c84", "ledger.source_cell.v1:7eeb14f222a3f820c68233d0", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:881a6522628bde36bede6e20", "ledger.source_cell.v1:a1e887826cb4b6873dd5aacc"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.two_qualifying_children.6k_to_7k.eitc_total", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "eitc_total", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:60052bacd5ddb820bf50d89b", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:849dd73f29920c5748f142bb", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:9db16047173d96fa4f37583b", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:c4aaf862ee4322528944cc00", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 7000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 2, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 6000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 88954000, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:efd2e12d66834537714f3e47", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:3be7fd85b1c2961808cc1ba4", "dimension_value_labels": {"income_range": {"7k_to_8k": "$7,000 under $8,000"}, "us:statutes/26/62#adjusted_gross_income": {"7k_to_8k": "$7,000 under $8,000"}}, "dimensions": {"income_range": "7k_to_8k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year count irs soi returns with total earned income credit for tax unit (income range=7k to 8k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 8, "groupby_value_id": "7k_to_8k", "groupby_value_label": "$7,000 under $8,000", "measure_id": "eitc_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.two_qualifying_children", "record_set_spec_hash": "099b5b48015363969e58a5dd", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.two_qualifying_children.v1", "source_column_id": "total_earned_income_credit_returns", "source_row_id": "7k_to_8k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:9b364d314a18a451a6d0453e", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:415a053250a37658a47ac37f", "ledger.source_cell.v1:8f18352c840c2d1bd4045c75", "ledger.source_cell.v1:7e52743b20f3aac1e36a056b", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:881a6522628bde36bede6e20", "ledger.source_cell.v1:a1e887826cb4b6873dd5aacc"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.two_qualifying_children.7k_to_8k.eitc_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "eitc_returns", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:2864bd3215b5154570514bf2", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:149fcaf58332fd0e759040d1", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:9db16047173d96fa4f37583b", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:c09531bc513451c6f0c64139", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 8000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 2, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 7000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 41504, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:4248ba625d75967fd66b7743", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:3be7fd85b1c2961808cc1ba4", "dimension_value_labels": {"income_range": {"7k_to_8k": "$7,000 under $8,000"}, "us:statutes/26/62#adjusted_gross_income": {"7k_to_8k": "$7,000 under $8,000"}}, "dimensions": {"income_range": "7k_to_8k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year sum irs soi total earned income credit for tax unit (income range=7k to 8k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 8, "groupby_value_id": "7k_to_8k", "groupby_value_label": "$7,000 under $8,000", "measure_id": "eitc_total", "measure_label": "Total earned income credit", "measure_ordinal": 1, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.two_qualifying_children", "record_set_spec_hash": "099b5b48015363969e58a5dd", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.two_qualifying_children.v1", "source_column_id": "total_earned_income_credit_amount", "source_row_id": "7k_to_8k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:4dea7613e51964c72625336b", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:145fb182593a539eb3590b6c", "ledger.source_cell.v1:953c4a176c0a5f4fb09f6c84", "ledger.source_cell.v1:7e52743b20f3aac1e36a056b", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:881a6522628bde36bede6e20", "ledger.source_cell.v1:a1e887826cb4b6873dd5aacc"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.two_qualifying_children.7k_to_8k.eitc_total", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "eitc_total", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:60052bacd5ddb820bf50d89b", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:e5ee38ad2132043bbc21b206", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:9db16047173d96fa4f37583b", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:c09531bc513451c6f0c64139", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 8000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 2, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 7000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 125866000, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:652a0d33e06299ac21fb47c2", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:4cbc79ee41328d4f9bad04c7", "dimension_value_labels": {"income_range": {"8k_to_9k": "$8,000 under $9,000"}, "us:statutes/26/62#adjusted_gross_income": {"8k_to_9k": "$8,000 under $9,000"}}, "dimensions": {"income_range": "8k_to_9k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year count irs soi returns with total earned income credit for tax unit (income range=8k to 9k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 9, "groupby_value_id": "8k_to_9k", "groupby_value_label": "$8,000 under $9,000", "measure_id": "eitc_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.two_qualifying_children", "record_set_spec_hash": "099b5b48015363969e58a5dd", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.two_qualifying_children.v1", "source_column_id": "total_earned_income_credit_returns", "source_row_id": "8k_to_9k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:40c2e832670bc188dc446594", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:165c7cd0712ce4466e3edf2a", "ledger.source_cell.v1:8f18352c840c2d1bd4045c75", "ledger.source_cell.v1:1692ad2e44d173f2246e7840", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:881a6522628bde36bede6e20", "ledger.source_cell.v1:a1e887826cb4b6873dd5aacc"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.two_qualifying_children.8k_to_9k.eitc_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "eitc_returns", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:2864bd3215b5154570514bf2", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:068d6fb16f3d66efac4d85f4", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:9db16047173d96fa4f37583b", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:d81f4f8f0798485fb7bc896e", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 9000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 2, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 8000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 52321, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:d28b284ee6e1e141fdbea3c8", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:4cbc79ee41328d4f9bad04c7", "dimension_value_labels": {"income_range": {"8k_to_9k": "$8,000 under $9,000"}, "us:statutes/26/62#adjusted_gross_income": {"8k_to_9k": "$8,000 under $9,000"}}, "dimensions": {"income_range": "8k_to_9k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year sum irs soi total earned income credit for tax unit (income range=8k to 9k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 9, "groupby_value_id": "8k_to_9k", "groupby_value_label": "$8,000 under $9,000", "measure_id": "eitc_total", "measure_label": "Total earned income credit", "measure_ordinal": 1, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.two_qualifying_children", "record_set_spec_hash": "099b5b48015363969e58a5dd", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.two_qualifying_children.v1", "source_column_id": "total_earned_income_credit_amount", "source_row_id": "8k_to_9k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:d3338494611357629688fbef", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:0ae8b555e9dc3015b6fb6580", "ledger.source_cell.v1:953c4a176c0a5f4fb09f6c84", "ledger.source_cell.v1:1692ad2e44d173f2246e7840", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:881a6522628bde36bede6e20", "ledger.source_cell.v1:a1e887826cb4b6873dd5aacc"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.two_qualifying_children.8k_to_9k.eitc_total", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "eitc_total", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:60052bacd5ddb820bf50d89b", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:bebf05886faf2de7d69b6cf4", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:9db16047173d96fa4f37583b", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:d81f4f8f0798485fb7bc896e", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 9000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 2, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 8000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 179152000, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:1a777455f793d410b1550a8b", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:2c293d7b33685a6b283b49af", "dimension_value_labels": {"income_range": {"9k_to_10k": "$9,000 under $10,000"}, "us:statutes/26/62#adjusted_gross_income": {"9k_to_10k": "$9,000 under $10,000"}}, "dimensions": {"income_range": "9k_to_10k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year count irs soi returns with total earned income credit for tax unit (income range=9k to 10k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 10, "groupby_value_id": "9k_to_10k", "groupby_value_label": "$9,000 under $10,000", "measure_id": "eitc_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.two_qualifying_children", "record_set_spec_hash": "099b5b48015363969e58a5dd", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.two_qualifying_children.v1", "source_column_id": "total_earned_income_credit_returns", "source_row_id": "9k_to_10k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:cd0426792ba1213f02594c7c", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:16c3a95d8d62be05051f1839", "ledger.source_cell.v1:8f18352c840c2d1bd4045c75", "ledger.source_cell.v1:13bbcb45e4c904899112564f", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:881a6522628bde36bede6e20", "ledger.source_cell.v1:a1e887826cb4b6873dd5aacc"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.two_qualifying_children.9k_to_10k.eitc_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "eitc_returns", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:2864bd3215b5154570514bf2", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:b87d008d971094de1b3e1cbe", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:9db16047173d96fa4f37583b", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:0d27bd494b2da6e3529323ff", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 10000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 2, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 9000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 57358, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:21c5b737509338444ae38801", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:2c293d7b33685a6b283b49af", "dimension_value_labels": {"income_range": {"9k_to_10k": "$9,000 under $10,000"}, "us:statutes/26/62#adjusted_gross_income": {"9k_to_10k": "$9,000 under $10,000"}}, "dimensions": {"income_range": "9k_to_10k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year sum irs soi total earned income credit for tax unit (income range=9k to 10k) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 10, "groupby_value_id": "9k_to_10k", "groupby_value_label": "$9,000 under $10,000", "measure_id": "eitc_total", "measure_label": "Total earned income credit", "measure_ordinal": 1, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.two_qualifying_children", "record_set_spec_hash": "099b5b48015363969e58a5dd", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.two_qualifying_children.v1", "source_column_id": "total_earned_income_credit_amount", "source_row_id": "9k_to_10k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:3b71948e0b55dad514d305f5", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:f98f26725285ef16c4621396", "ledger.source_cell.v1:953c4a176c0a5f4fb09f6c84", "ledger.source_cell.v1:13bbcb45e4c904899112564f", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:881a6522628bde36bede6e20", "ledger.source_cell.v1:a1e887826cb4b6873dd5aacc"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.two_qualifying_children.9k_to_10k.eitc_total", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "eitc_total", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:60052bacd5ddb820bf50d89b", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:62fc3de4d250329b6a4ed3ba", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:9db16047173d96fa4f37583b", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:0d27bd494b2da6e3529323ff", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 10000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 2, "variable": "us.tax.earned_income_credit_qualifying_children"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 9000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 223191000, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:30c3b9434146230f25a3693a", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:d8a060f7b6580a7feef39a82", "dimension_value_labels": {"income_range": {"all": "All income ranges"}, "us:statutes/26/62#adjusted_gross_income": {"total": "Total"}}, "dimensions": {"income_range": "all"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year count irs soi returns with total earned income credit for tax unit (income range=all) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 99, "groupby_value_id": "total", "groupby_value_label": "Total", "measure_id": "eitc_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.two_qualifying_children", "record_set_spec_hash": "099b5b48015363969e58a5dd", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.two_qualifying_children.v1", "source_column_id": "total_earned_income_credit_returns", "source_row_id": "total", "table_record_kind": "total"}, "legacy_fact_key": "ledger.fact.v1:52c3400b1e9df289e0d98936", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:cc66fbaeb7f2b867dff3f067", "ledger.source_cell.v1:8f18352c840c2d1bd4045c75", "ledger.source_cell.v1:f6711a4c47e4d016b4dc9658", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:881a6522628bde36bede6e20", "ledger.source_cell.v1:a1e887826cb4b6873dd5aacc"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.two_qualifying_children.total.eitc_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "eitc_returns", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:2864bd3215b5154570514bf2", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:679b9409d3eef3db676d873e", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:9db16047173d96fa4f37583b", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:cc62eaa772abd15a6f51fdcb", "universe_constraints": {"constraints": [{"operator": "==", "role": "filter", "unit": "count", "value": 2, "variable": "us.tax.earned_income_credit_qualifying_children"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 5785581, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:c59e08f82ab1eac2e1c91729", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:d8a060f7b6580a7feef39a82", "dimension_value_labels": {"income_range": {"all": "All income ranges"}, "us:statutes/26/62#adjusted_gross_income": {"total": "Total"}}, "dimensions": {"income_range": "all"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year sum irs soi total earned income credit for tax unit (income range=all) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 99, "groupby_value_id": "total", "groupby_value_label": "Total", "measure_id": "eitc_total", "measure_label": "Total earned income credit", "measure_ordinal": 1, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.two_qualifying_children", "record_set_spec_hash": "099b5b48015363969e58a5dd", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.two_qualifying_children.v1", "source_column_id": "total_earned_income_credit_amount", "source_row_id": "total", "table_record_kind": "total"}, "legacy_fact_key": "ledger.fact.v1:c8622ba12e1e823ce9ccaec8", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:0441f7f6f8a73ee15baaabfc", "ledger.source_cell.v1:953c4a176c0a5f4fb09f6c84", "ledger.source_cell.v1:f6711a4c47e4d016b4dc9658", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:881a6522628bde36bede6e20", "ledger.source_cell.v1:a1e887826cb4b6873dd5aacc"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.two_qualifying_children.total.eitc_total", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "eitc_total", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:60052bacd5ddb820bf50d89b", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:4777a79f0039b918d9737768", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:9db16047173d96fa4f37583b", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:cc62eaa772abd15a6f51fdcb", "universe_constraints": {"constraints": [{"operator": "==", "role": "filter", "unit": "count", "value": 2, "variable": "us.tax.earned_income_credit_qualifying_children"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 24902553000, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:827e1b3112e6cad852f5cc8f", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:11473d693fbeddfbf293c458", "dimension_value_labels": {"income_range": {"under_1": "No adjusted gross income"}, "us:statutes/26/62#adjusted_gross_income": {"under_1": "No adjusted gross income"}}, "dimensions": {"income_range": "under_1"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year count irs soi returns with total earned income credit for tax unit (income range=under 1) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 0, "groupby_value_id": "under_1", "groupby_value_label": "No adjusted gross income", "measure_id": "eitc_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.two_qualifying_children", "record_set_spec_hash": "099b5b48015363969e58a5dd", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.two_qualifying_children.v1", "source_column_id": "total_earned_income_credit_returns", "source_row_id": "under_1", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:c5937e01c4ffef877e839e5b", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:d141a27f6b84143cd53ff4c7", "ledger.source_cell.v1:8f18352c840c2d1bd4045c75", "ledger.source_cell.v1:578d5f9ca138621dbc206174", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:881a6522628bde36bede6e20", "ledger.source_cell.v1:a1e887826cb4b6873dd5aacc"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.two_qualifying_children.under_1.eitc_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "eitc_returns", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:2864bd3215b5154570514bf2", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:0c0de83d3c0bdb9b02be0d34", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:9db16047173d96fa4f37583b", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:62ad8e208fb9b11fe0a609ad", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 1, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 2, "variable": "us.tax.earned_income_credit_qualifying_children"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 16188, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:e2c7efe422262b191e2563e6", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:11473d693fbeddfbf293c458", "dimension_value_labels": {"income_range": {"under_1": "No adjusted gross income"}, "us:statutes/26/62#adjusted_gross_income": {"under_1": "No adjusted gross income"}}, "dimensions": {"income_range": "under_1"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year sum irs soi total earned income credit for tax unit (income range=under 1) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 0, "groupby_value_id": "under_1", "groupby_value_label": "No adjusted gross income", "measure_id": "eitc_total", "measure_label": "Total earned income credit", "measure_ordinal": 1, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.two_qualifying_children", "record_set_spec_hash": "099b5b48015363969e58a5dd", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.two_qualifying_children.v1", "source_column_id": "total_earned_income_credit_amount", "source_row_id": "under_1", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:4f6276b318d43923a8cc8964", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:c5b5f815236b79a96ad3d6bb", "ledger.source_cell.v1:953c4a176c0a5f4fb09f6c84", "ledger.source_cell.v1:578d5f9ca138621dbc206174", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:881a6522628bde36bede6e20", "ledger.source_cell.v1:a1e887826cb4b6873dd5aacc"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.two_qualifying_children.under_1.eitc_total", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "eitc_total", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:60052bacd5ddb820bf50d89b", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:4039f97befc4ae4a03aa3b26", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:9db16047173d96fa4f37583b", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:62ad8e208fb9b11fe0a609ad", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 1, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 2, "variable": "us.tax.earned_income_credit_qualifying_children"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 57740000, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:0ec6eb86d8f4deeb6442b097", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "irs_soi.filing_season_line": "Filing season line"}, "dimension_set_key": "ledger.dimension_set.v2:d8a060f7b6580a7feef39a82", "dimension_value_labels": {"income_range": {"all": "All income ranges"}, "irs_soi.filing_season_line": {"earned_income_credit": "Earned income credit"}}, "dimensions": {"income_range": "all"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2024 tax year sum irs soi total earned income credit for tax unit (income range=all) [irs_soi Filing Season Statistics Table 1 25inweek47.xlsx filing_season_2025_week_47_tax_year_2024]", "layout": {"groupby_dimension": "irs_soi.filing_season_line", "groupby_dimension_label": "Filing season line", "groupby_ordinal": 0, "groupby_value_id": "earned_income_credit", "groupby_value_label": "Earned income credit", "measure_id": "total_earned_income_credit_amount", "measure_label": "Total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2024.filing_season_week47.eitc_all_returns.amount", "record_set_spec_hash": "ec0f14e2317c1cd02d46c3bf", "record_set_spec_id": "irs_soi.filing_season_week47.eitc_amount.v1", "source_column_id": "total_returns", "source_row_id": "earned_income_credit", "table_record_kind": "total"}, "legacy_fact_key": "ledger.fact.v1:91f6de9e7219faec6767952c", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:6f72d25d6aa8d4ad8a54ecfd", "ledger.source_cell.v1:9a3e2b7f2cfc021e256398fb", "ledger.source_cell.v1:3f20a90857c1da6397a0fbb2", "ledger.source_cell.v1:24fc1e6c80149d5f6321ebf9"], "source_record_id": "irs_soi.ty2024.filing_season_week47.eitc_all_returns.earned_income_credit.total_earned_income_credit_amount", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "total_earned_income_credit_amount", "source_name": "irs_soi", "source_table": "Filing Season Statistics Table 1", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:26704c66efa1cc49120622d5", "period": {"type": "tax_year", "value": 2024}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:3139736805c486ba87aa5a65", "source": {"extracted_at": "2026-06-20", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "source_file": "25inweek47.xlsx", "source_name": "irs_soi", "source_sha256": "5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3", "source_size_bytes": 45164, "source_table": "Filing Season Statistics Table 1", "url": "https://www.irs.gov/pub/irs-soi/25inweek47.xlsx", "vintage": "filing_season_2025_week_47_tax_year_2024"}, "source_release_key": "ledger.source_release.v2:266c94d241215da8f97b7643", "source_series_key": "ledger.source_series.v2:8f20221891b2e9f99855ef42", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:18df86d027cde55a3f217b77", "universe_constraints": {"domain": "all_individual_income_tax_returns"}, "value": 69041649000, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:659621627c8e3969cec14b37", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "irs_soi.filing_season_line": "Filing season line"}, "dimension_set_key": "ledger.dimension_set.v2:d8a060f7b6580a7feef39a82", "dimension_value_labels": {"income_range": {"all": "All income ranges"}, "irs_soi.filing_season_line": {"earned_income_credit": "Earned income credit"}}, "dimensions": {"income_range": "all"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2024 tax year count irs soi returns with total earned income credit for tax unit (income range=all) [irs_soi Filing Season Statistics Table 1 25inweek47.xlsx filing_season_2025_week_47_tax_year_2024]", "layout": {"groupby_dimension": "irs_soi.filing_season_line", "groupby_dimension_label": "Filing season line", "groupby_ordinal": 0, "groupby_value_id": "earned_income_credit", "groupby_value_label": "Earned income credit", "measure_id": "total_earned_income_credit_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2024.filing_season_week47.eitc_all_returns.count", "record_set_spec_hash": "8bc2ad100bcc14ff8c974b81", "record_set_spec_id": "irs_soi.filing_season_week47.eitc_count.v1", "source_column_id": "total_returns", "source_row_id": "earned_income_credit", "table_record_kind": "total"}, "legacy_fact_key": "ledger.fact.v1:9d2c11b6083531fe046606e9", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:cc790f3d2a598c72dcb0bd8e", "ledger.source_cell.v1:9a3e2b7f2cfc021e256398fb", "ledger.source_cell.v1:3f20a90857c1da6397a0fbb2", "ledger.source_cell.v1:4d6870fc1bccb678fd6e0f03"], "source_record_id": "irs_soi.ty2024.filing_season_week47.eitc_all_returns.earned_income_credit.total_earned_income_credit_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "total_earned_income_credit_returns", "source_name": "irs_soi", "source_table": "Filing Season Statistics Table 1", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:b820bbf41819b5890c777857", "period": {"type": "tax_year", "value": 2024}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:3e5d3f37940ca20053cb8c95", "source": {"extracted_at": "2026-06-20", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "source_file": "25inweek47.xlsx", "source_name": "irs_soi", "source_sha256": "5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3", "source_size_bytes": 45164, "source_table": "Filing Season Statistics Table 1", "url": "https://www.irs.gov/pub/irs-soi/25inweek47.xlsx", "vintage": "filing_season_2025_week_47_tax_year_2024"}, "source_release_key": "ledger.source_release.v2:266c94d241215da8f97b7643", "source_series_key": "ledger.source_series.v2:5ba708b7f74b20f734597714", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:18df86d027cde55a3f217b77", "universe_constraints": {"domain": "all_individual_income_tax_returns"}, "value": 23837149, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:95364a14d72b30f5402290f3", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:b8cbfe109b64d996f12f698b", "dimension_value_labels": {"income_range": {"100k_to_200k": "$100,000 under $200,000"}, "us:statutes/26/62#adjusted_gross_income": {"100k_to_200k": "$100,000 under $200,000"}}, "dimensions": {"income_range": "100k_to_200k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2024 tax year sum irs soi total earned income credit for tax unit (income range=100k to 200k) [irs_soi Filing Season Statistics Table 1 25inweek47.xlsx filing_season_2025_week_47_tax_year_2024]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 11, "groupby_value_id": "100k_to_200k", "groupby_value_label": "$100,000 under $200,000", "measure_id": "total_earned_income_credit_amount", "measure_label": "Total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.amount", "record_set_spec_hash": "164f9b82a4305158d1a57b85", "record_set_spec_id": "irs_soi.filing_season_week47.eitc_by_agi_amount.v1", "source_column_id": "100k_to_200k", "source_row_id": "100k_to_200k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:f853692db0ef946c4f5aa4ff", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:2a9fe4813392f053eb49144d", "ledger.source_cell.v1:13caf006389afbaadb604c89", "ledger.source_cell.v1:3f20a90857c1da6397a0fbb2"], "source_record_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.100k_to_200k.total_earned_income_credit_amount", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "total_earned_income_credit_amount", "source_name": "irs_soi", "source_table": "Filing Season Statistics Table 1", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:26704c66efa1cc49120622d5", "period": {"type": "tax_year", "value": 2024}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:e258f880236ff8492b10ed98", "source": {"extracted_at": "2026-06-20", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "source_file": "25inweek47.xlsx", "source_name": "irs_soi", "source_sha256": "5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3", "source_size_bytes": 45164, "source_table": "Filing Season Statistics Table 1", "url": "https://www.irs.gov/pub/irs-soi/25inweek47.xlsx", "vintage": "filing_season_2025_week_47_tax_year_2024"}, "source_release_key": "ledger.source_release.v2:266c94d241215da8f97b7643", "source_series_key": "ledger.source_series.v2:869539ef8f17bfe14b9d4061", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:3f3d7b9e8533b8447af3085c", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 200000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 100000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "all_individual_income_tax_returns"}, "value": 0, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:c8f6e619f0265396dbd0ce1d", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:b8cbfe109b64d996f12f698b", "dimension_value_labels": {"income_range": {"100k_to_200k": "$100,000 under $200,000"}, "us:statutes/26/62#adjusted_gross_income": {"100k_to_200k": "$100,000 under $200,000"}}, "dimensions": {"income_range": "100k_to_200k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2024 tax year count irs soi returns with total earned income credit for tax unit (income range=100k to 200k) [irs_soi Filing Season Statistics Table 1 25inweek47.xlsx filing_season_2025_week_47_tax_year_2024]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 11, "groupby_value_id": "100k_to_200k", "groupby_value_label": "$100,000 under $200,000", "measure_id": "total_earned_income_credit_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.count", "record_set_spec_hash": "5baf962c82f213018a03f6c3", "record_set_spec_id": "irs_soi.filing_season_week47.eitc_by_agi_count.v1", "source_column_id": "100k_to_200k", "source_row_id": "100k_to_200k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:58eb742da1ff0393a3d15231", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:dc6cc9c94835c6dc5a242e25", "ledger.source_cell.v1:13caf006389afbaadb604c89", "ledger.source_cell.v1:3f20a90857c1da6397a0fbb2"], "source_record_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.100k_to_200k.total_earned_income_credit_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "total_earned_income_credit_returns", "source_name": "irs_soi", "source_table": "Filing Season Statistics Table 1", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:b820bbf41819b5890c777857", "period": {"type": "tax_year", "value": 2024}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:231cca029c5ac302d313c202", "source": {"extracted_at": "2026-06-20", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "source_file": "25inweek47.xlsx", "source_name": "irs_soi", "source_sha256": "5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3", "source_size_bytes": 45164, "source_table": "Filing Season Statistics Table 1", "url": "https://www.irs.gov/pub/irs-soi/25inweek47.xlsx", "vintage": "filing_season_2025_week_47_tax_year_2024"}, "source_release_key": "ledger.source_release.v2:266c94d241215da8f97b7643", "source_series_key": "ledger.source_series.v2:8692fd34a56a33b153c0de80", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:3f3d7b9e8533b8447af3085c", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 200000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 100000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "all_individual_income_tax_returns"}, "value": 0, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:f97ee7fca9101fee8d59da95", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:2e728a0d5b2fd271c0ce2a46", "dimension_value_labels": {"income_range": {"10k_to_15k": "$10,000 under $15,000"}, "us:statutes/26/62#adjusted_gross_income": {"10k_to_15k": "$10,000 under $15,000"}}, "dimensions": {"income_range": "10k_to_15k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2024 tax year sum irs soi total earned income credit for tax unit (income range=10k to 15k) [irs_soi Filing Season Statistics Table 1 25inweek47.xlsx filing_season_2025_week_47_tax_year_2024]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 3, "groupby_value_id": "10k_to_15k", "groupby_value_label": "$10,000 under $15,000", "measure_id": "total_earned_income_credit_amount", "measure_label": "Total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.amount", "record_set_spec_hash": "164f9b82a4305158d1a57b85", "record_set_spec_id": "irs_soi.filing_season_week47.eitc_by_agi_amount.v1", "source_column_id": "10k_to_15k", "source_row_id": "10k_to_15k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:50acd39ffea3df198ffcea2d", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:05df3ad9d3420c7ca2be3b0b", "ledger.source_cell.v1:94adf28ace86e6869182f3f6", "ledger.source_cell.v1:3f20a90857c1da6397a0fbb2"], "source_record_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.10k_to_15k.total_earned_income_credit_amount", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "total_earned_income_credit_amount", "source_name": "irs_soi", "source_table": "Filing Season Statistics Table 1", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:26704c66efa1cc49120622d5", "period": {"type": "tax_year", "value": 2024}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:c4e7babdca58fcc9f4e8af5f", "source": {"extracted_at": "2026-06-20", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "source_file": "25inweek47.xlsx", "source_name": "irs_soi", "source_sha256": "5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3", "source_size_bytes": 45164, "source_table": "Filing Season Statistics Table 1", "url": "https://www.irs.gov/pub/irs-soi/25inweek47.xlsx", "vintage": "filing_season_2025_week_47_tax_year_2024"}, "source_release_key": "ledger.source_release.v2:266c94d241215da8f97b7643", "source_series_key": "ledger.source_series.v2:869539ef8f17bfe14b9d4061", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:36eb6923785a20a39d00412a", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 15000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 10000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "all_individual_income_tax_returns"}, "value": 9085291000, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:6336dda7e9ea270746610df9", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:2e728a0d5b2fd271c0ce2a46", "dimension_value_labels": {"income_range": {"10k_to_15k": "$10,000 under $15,000"}, "us:statutes/26/62#adjusted_gross_income": {"10k_to_15k": "$10,000 under $15,000"}}, "dimensions": {"income_range": "10k_to_15k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2024 tax year count irs soi returns with total earned income credit for tax unit (income range=10k to 15k) [irs_soi Filing Season Statistics Table 1 25inweek47.xlsx filing_season_2025_week_47_tax_year_2024]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 3, "groupby_value_id": "10k_to_15k", "groupby_value_label": "$10,000 under $15,000", "measure_id": "total_earned_income_credit_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.count", "record_set_spec_hash": "5baf962c82f213018a03f6c3", "record_set_spec_id": "irs_soi.filing_season_week47.eitc_by_agi_count.v1", "source_column_id": "10k_to_15k", "source_row_id": "10k_to_15k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:91683f4d01793ff63fd8cf9c", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:9f8cf73b9403b30781b7cf3a", "ledger.source_cell.v1:94adf28ace86e6869182f3f6", "ledger.source_cell.v1:3f20a90857c1da6397a0fbb2"], "source_record_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.10k_to_15k.total_earned_income_credit_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "total_earned_income_credit_returns", "source_name": "irs_soi", "source_table": "Filing Season Statistics Table 1", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:b820bbf41819b5890c777857", "period": {"type": "tax_year", "value": 2024}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:9748ad24cb99f7ec448266fa", "source": {"extracted_at": "2026-06-20", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "source_file": "25inweek47.xlsx", "source_name": "irs_soi", "source_sha256": "5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3", "source_size_bytes": 45164, "source_table": "Filing Season Statistics Table 1", "url": "https://www.irs.gov/pub/irs-soi/25inweek47.xlsx", "vintage": "filing_season_2025_week_47_tax_year_2024"}, "source_release_key": "ledger.source_release.v2:266c94d241215da8f97b7643", "source_series_key": "ledger.source_series.v2:8692fd34a56a33b153c0de80", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:36eb6923785a20a39d00412a", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 15000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 10000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "all_individual_income_tax_returns"}, "value": 3819056, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:7feb675197e6410939834c6f", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:d093f84c3bb43bc4571ec89c", "dimension_value_labels": {"income_range": {"15k_to_20k": "$15,000 under $20,000"}, "us:statutes/26/62#adjusted_gross_income": {"15k_to_20k": "$15,000 under $20,000"}}, "dimensions": {"income_range": "15k_to_20k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2024 tax year sum irs soi total earned income credit for tax unit (income range=15k to 20k) [irs_soi Filing Season Statistics Table 1 25inweek47.xlsx filing_season_2025_week_47_tax_year_2024]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 4, "groupby_value_id": "15k_to_20k", "groupby_value_label": "$15,000 under $20,000", "measure_id": "total_earned_income_credit_amount", "measure_label": "Total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.amount", "record_set_spec_hash": "164f9b82a4305158d1a57b85", "record_set_spec_id": "irs_soi.filing_season_week47.eitc_by_agi_amount.v1", "source_column_id": "15k_to_20k", "source_row_id": "15k_to_20k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:68fdfadac7ceb7bc3cf74aa3", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:e44f080371e304f1272bfc9c", "ledger.source_cell.v1:d2a50400e41379588e0f95c6", "ledger.source_cell.v1:3f20a90857c1da6397a0fbb2"], "source_record_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.15k_to_20k.total_earned_income_credit_amount", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "total_earned_income_credit_amount", "source_name": "irs_soi", "source_table": "Filing Season Statistics Table 1", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:26704c66efa1cc49120622d5", "period": {"type": "tax_year", "value": 2024}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:ec57c21438fc5f45470b05e6", "source": {"extracted_at": "2026-06-20", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "source_file": "25inweek47.xlsx", "source_name": "irs_soi", "source_sha256": "5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3", "source_size_bytes": 45164, "source_table": "Filing Season Statistics Table 1", "url": "https://www.irs.gov/pub/irs-soi/25inweek47.xlsx", "vintage": "filing_season_2025_week_47_tax_year_2024"}, "source_release_key": "ledger.source_release.v2:266c94d241215da8f97b7643", "source_series_key": "ledger.source_series.v2:869539ef8f17bfe14b9d4061", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:eb111f8b532a3148f32cadc3", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 20000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 15000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "all_individual_income_tax_returns"}, "value": 13621624000, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:8c5ddb015f4ac5ddd5cb9d3b", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:d093f84c3bb43bc4571ec89c", "dimension_value_labels": {"income_range": {"15k_to_20k": "$15,000 under $20,000"}, "us:statutes/26/62#adjusted_gross_income": {"15k_to_20k": "$15,000 under $20,000"}}, "dimensions": {"income_range": "15k_to_20k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2024 tax year count irs soi returns with total earned income credit for tax unit (income range=15k to 20k) [irs_soi Filing Season Statistics Table 1 25inweek47.xlsx filing_season_2025_week_47_tax_year_2024]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 4, "groupby_value_id": "15k_to_20k", "groupby_value_label": "$15,000 under $20,000", "measure_id": "total_earned_income_credit_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.count", "record_set_spec_hash": "5baf962c82f213018a03f6c3", "record_set_spec_id": "irs_soi.filing_season_week47.eitc_by_agi_count.v1", "source_column_id": "15k_to_20k", "source_row_id": "15k_to_20k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:a6c00df4155c6c746ebb00ea", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:7b1a0d6e03e04b1ea99c2015", "ledger.source_cell.v1:d2a50400e41379588e0f95c6", "ledger.source_cell.v1:3f20a90857c1da6397a0fbb2"], "source_record_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.15k_to_20k.total_earned_income_credit_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "total_earned_income_credit_returns", "source_name": "irs_soi", "source_table": "Filing Season Statistics Table 1", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:b820bbf41819b5890c777857", "period": {"type": "tax_year", "value": 2024}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:61cb5e7d4739ca5fc7df3f79", "source": {"extracted_at": "2026-06-20", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "source_file": "25inweek47.xlsx", "source_name": "irs_soi", "source_sha256": "5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3", "source_size_bytes": 45164, "source_table": "Filing Season Statistics Table 1", "url": "https://www.irs.gov/pub/irs-soi/25inweek47.xlsx", "vintage": "filing_season_2025_week_47_tax_year_2024"}, "source_release_key": "ledger.source_release.v2:266c94d241215da8f97b7643", "source_series_key": "ledger.source_series.v2:8692fd34a56a33b153c0de80", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:eb111f8b532a3148f32cadc3", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 20000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 15000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "all_individual_income_tax_returns"}, "value": 3664303, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:81c6bfe13b2d11654e2650c9", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:a47e6be75ec497790553ebc5", "dimension_value_labels": {"income_range": {"1_to_5k": "$1 under $5,000"}, "us:statutes/26/62#adjusted_gross_income": {"1_to_5k": "$1 under $5,000"}}, "dimensions": {"income_range": "1_to_5k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2024 tax year sum irs soi total earned income credit for tax unit (income range=1 to 5k) [irs_soi Filing Season Statistics Table 1 25inweek47.xlsx filing_season_2025_week_47_tax_year_2024]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 1, "groupby_value_id": "1_to_5k", "groupby_value_label": "$1 under $5,000", "measure_id": "total_earned_income_credit_amount", "measure_label": "Total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.amount", "record_set_spec_hash": "164f9b82a4305158d1a57b85", "record_set_spec_id": "irs_soi.filing_season_week47.eitc_by_agi_amount.v1", "source_column_id": "1_to_5k", "source_row_id": "1_to_5k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:7bca6d05df947edc8b9100a2", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:167d984dbd5d3f2f4c5aa7e1", "ledger.source_cell.v1:9dec024d888f4f1c13d0fd4a", "ledger.source_cell.v1:3f20a90857c1da6397a0fbb2"], "source_record_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.1_to_5k.total_earned_income_credit_amount", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "total_earned_income_credit_amount", "source_name": "irs_soi", "source_table": "Filing Season Statistics Table 1", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:26704c66efa1cc49120622d5", "period": {"type": "tax_year", "value": 2024}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:f28aad1141aed42609641d6c", "source": {"extracted_at": "2026-06-20", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "source_file": "25inweek47.xlsx", "source_name": "irs_soi", "source_sha256": "5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3", "source_size_bytes": 45164, "source_table": "Filing Season Statistics Table 1", "url": "https://www.irs.gov/pub/irs-soi/25inweek47.xlsx", "vintage": "filing_season_2025_week_47_tax_year_2024"}, "source_release_key": "ledger.source_release.v2:266c94d241215da8f97b7643", "source_series_key": "ledger.source_series.v2:869539ef8f17bfe14b9d4061", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:98947351713c337d9b97aac9", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 5000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 1, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "all_individual_income_tax_returns"}, "value": 695555000, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:5afd4aeb6aca6174ccea2ed9", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:a47e6be75ec497790553ebc5", "dimension_value_labels": {"income_range": {"1_to_5k": "$1 under $5,000"}, "us:statutes/26/62#adjusted_gross_income": {"1_to_5k": "$1 under $5,000"}}, "dimensions": {"income_range": "1_to_5k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2024 tax year count irs soi returns with total earned income credit for tax unit (income range=1 to 5k) [irs_soi Filing Season Statistics Table 1 25inweek47.xlsx filing_season_2025_week_47_tax_year_2024]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 1, "groupby_value_id": "1_to_5k", "groupby_value_label": "$1 under $5,000", "measure_id": "total_earned_income_credit_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.count", "record_set_spec_hash": "5baf962c82f213018a03f6c3", "record_set_spec_id": "irs_soi.filing_season_week47.eitc_by_agi_count.v1", "source_column_id": "1_to_5k", "source_row_id": "1_to_5k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:089b33c09f87a6342d94750e", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:dd44ad65507bbef37dde0218", "ledger.source_cell.v1:9dec024d888f4f1c13d0fd4a", "ledger.source_cell.v1:3f20a90857c1da6397a0fbb2"], "source_record_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.1_to_5k.total_earned_income_credit_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "total_earned_income_credit_returns", "source_name": "irs_soi", "source_table": "Filing Season Statistics Table 1", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:b820bbf41819b5890c777857", "period": {"type": "tax_year", "value": 2024}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:a1d9930ed41da40cee720f1b", "source": {"extracted_at": "2026-06-20", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "source_file": "25inweek47.xlsx", "source_name": "irs_soi", "source_sha256": "5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3", "source_size_bytes": 45164, "source_table": "Filing Season Statistics Table 1", "url": "https://www.irs.gov/pub/irs-soi/25inweek47.xlsx", "vintage": "filing_season_2025_week_47_tax_year_2024"}, "source_release_key": "ledger.source_release.v2:266c94d241215da8f97b7643", "source_series_key": "ledger.source_series.v2:8692fd34a56a33b153c0de80", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:98947351713c337d9b97aac9", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 5000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 1, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "all_individual_income_tax_returns"}, "value": 1587131, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:a2cd77bcfdef6dc8cb7b7d6f", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:62929b4b765ddac44e6be7e9", "dimension_value_labels": {"income_range": {"1m_plus": "$1,000,000 or more"}, "us:statutes/26/62#adjusted_gross_income": {"1m_plus": "$1,000,000 or more"}}, "dimensions": {"income_range": "1m_plus"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2024 tax year sum irs soi total earned income credit for tax unit (income range=1m plus) [irs_soi Filing Season Statistics Table 1 25inweek47.xlsx filing_season_2025_week_47_tax_year_2024]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 15, "groupby_value_id": "1m_plus", "groupby_value_label": "$1,000,000 or more", "measure_id": "total_earned_income_credit_amount", "measure_label": "Total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.amount", "record_set_spec_hash": "164f9b82a4305158d1a57b85", "record_set_spec_id": "irs_soi.filing_season_week47.eitc_by_agi_amount.v1", "source_column_id": "1m_plus", "source_row_id": "1m_plus", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:3b90a7cb0ccbf06128ded9aa", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:b14934d6b82716fe0d7e9669", "ledger.source_cell.v1:f555862821d6d31e20485d1f", "ledger.source_cell.v1:3f20a90857c1da6397a0fbb2"], "source_record_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.1m_plus.total_earned_income_credit_amount", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "total_earned_income_credit_amount", "source_name": "irs_soi", "source_table": "Filing Season Statistics Table 1", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:26704c66efa1cc49120622d5", "period": {"type": "tax_year", "value": 2024}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:063b99ef77eb53905a843f41", "source": {"extracted_at": "2026-06-20", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "source_file": "25inweek47.xlsx", "source_name": "irs_soi", "source_sha256": "5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3", "source_size_bytes": 45164, "source_table": "Filing Season Statistics Table 1", "url": "https://www.irs.gov/pub/irs-soi/25inweek47.xlsx", "vintage": "filing_season_2025_week_47_tax_year_2024"}, "source_release_key": "ledger.source_release.v2:266c94d241215da8f97b7643", "source_series_key": "ledger.source_series.v2:869539ef8f17bfe14b9d4061", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:5e81f056a3a960fcd1a5ac83", "universe_constraints": {"constraints": [{"operator": ">=", "role": "filter", "unit": "usd", "value": 1000000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "all_individual_income_tax_returns"}, "value": 0, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:c27c29e49f0c46a5309f760c", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:62929b4b765ddac44e6be7e9", "dimension_value_labels": {"income_range": {"1m_plus": "$1,000,000 or more"}, "us:statutes/26/62#adjusted_gross_income": {"1m_plus": "$1,000,000 or more"}}, "dimensions": {"income_range": "1m_plus"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2024 tax year count irs soi returns with total earned income credit for tax unit (income range=1m plus) [irs_soi Filing Season Statistics Table 1 25inweek47.xlsx filing_season_2025_week_47_tax_year_2024]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 15, "groupby_value_id": "1m_plus", "groupby_value_label": "$1,000,000 or more", "measure_id": "total_earned_income_credit_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.count", "record_set_spec_hash": "5baf962c82f213018a03f6c3", "record_set_spec_id": "irs_soi.filing_season_week47.eitc_by_agi_count.v1", "source_column_id": "1m_plus", "source_row_id": "1m_plus", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:df4f0f4f0e8b93522eacfeb3", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:9ea1ea7cdae0643db8a5d569", "ledger.source_cell.v1:f555862821d6d31e20485d1f", "ledger.source_cell.v1:3f20a90857c1da6397a0fbb2"], "source_record_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.1m_plus.total_earned_income_credit_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "total_earned_income_credit_returns", "source_name": "irs_soi", "source_table": "Filing Season Statistics Table 1", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:b820bbf41819b5890c777857", "period": {"type": "tax_year", "value": 2024}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:fccba0e6656d0379a5c741ac", "source": {"extracted_at": "2026-06-20", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "source_file": "25inweek47.xlsx", "source_name": "irs_soi", "source_sha256": "5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3", "source_size_bytes": 45164, "source_table": "Filing Season Statistics Table 1", "url": "https://www.irs.gov/pub/irs-soi/25inweek47.xlsx", "vintage": "filing_season_2025_week_47_tax_year_2024"}, "source_release_key": "ledger.source_release.v2:266c94d241215da8f97b7643", "source_series_key": "ledger.source_series.v2:8692fd34a56a33b153c0de80", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:5e81f056a3a960fcd1a5ac83", "universe_constraints": {"constraints": [{"operator": ">=", "role": "filter", "unit": "usd", "value": 1000000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "all_individual_income_tax_returns"}, "value": 0, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:22e8bc398cf5596ecd275ddd", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:57eb2320d00d495157bd1811", "dimension_value_labels": {"income_range": {"200k_to_250k": "$200,000 under $250,000"}, "us:statutes/26/62#adjusted_gross_income": {"200k_to_250k": "$200,000 under $250,000"}}, "dimensions": {"income_range": "200k_to_250k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2024 tax year sum irs soi total earned income credit for tax unit (income range=200k to 250k) [irs_soi Filing Season Statistics Table 1 25inweek47.xlsx filing_season_2025_week_47_tax_year_2024]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 12, "groupby_value_id": "200k_to_250k", "groupby_value_label": "$200,000 under $250,000", "measure_id": "total_earned_income_credit_amount", "measure_label": "Total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.amount", "record_set_spec_hash": "164f9b82a4305158d1a57b85", "record_set_spec_id": "irs_soi.filing_season_week47.eitc_by_agi_amount.v1", "source_column_id": "200k_to_250k", "source_row_id": "200k_to_250k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:a351f9f4b1ac45bfd6a643f9", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:62e49cc16172fe260790871a", "ledger.source_cell.v1:4ad86450aacaad12eb5b9997", "ledger.source_cell.v1:3f20a90857c1da6397a0fbb2"], "source_record_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.200k_to_250k.total_earned_income_credit_amount", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "total_earned_income_credit_amount", "source_name": "irs_soi", "source_table": "Filing Season Statistics Table 1", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:26704c66efa1cc49120622d5", "period": {"type": "tax_year", "value": 2024}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:52eedb683a31499a60c6b237", "source": {"extracted_at": "2026-06-20", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "source_file": "25inweek47.xlsx", "source_name": "irs_soi", "source_sha256": "5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3", "source_size_bytes": 45164, "source_table": "Filing Season Statistics Table 1", "url": "https://www.irs.gov/pub/irs-soi/25inweek47.xlsx", "vintage": "filing_season_2025_week_47_tax_year_2024"}, "source_release_key": "ledger.source_release.v2:266c94d241215da8f97b7643", "source_series_key": "ledger.source_series.v2:869539ef8f17bfe14b9d4061", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:241b6e1e9693b122ce6a09ee", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 250000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 200000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "all_individual_income_tax_returns"}, "value": 0, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:cfe5bd858bba4f37a4e9301f", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:57eb2320d00d495157bd1811", "dimension_value_labels": {"income_range": {"200k_to_250k": "$200,000 under $250,000"}, "us:statutes/26/62#adjusted_gross_income": {"200k_to_250k": "$200,000 under $250,000"}}, "dimensions": {"income_range": "200k_to_250k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2024 tax year count irs soi returns with total earned income credit for tax unit (income range=200k to 250k) [irs_soi Filing Season Statistics Table 1 25inweek47.xlsx filing_season_2025_week_47_tax_year_2024]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 12, "groupby_value_id": "200k_to_250k", "groupby_value_label": "$200,000 under $250,000", "measure_id": "total_earned_income_credit_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.count", "record_set_spec_hash": "5baf962c82f213018a03f6c3", "record_set_spec_id": "irs_soi.filing_season_week47.eitc_by_agi_count.v1", "source_column_id": "200k_to_250k", "source_row_id": "200k_to_250k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:ae820a7b21fc58384c6f555e", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:faba6841e0588b1744426994", "ledger.source_cell.v1:4ad86450aacaad12eb5b9997", "ledger.source_cell.v1:3f20a90857c1da6397a0fbb2"], "source_record_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.200k_to_250k.total_earned_income_credit_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "total_earned_income_credit_returns", "source_name": "irs_soi", "source_table": "Filing Season Statistics Table 1", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:b820bbf41819b5890c777857", "period": {"type": "tax_year", "value": 2024}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:b90f30f52f1ac8599092ca3c", "source": {"extracted_at": "2026-06-20", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "source_file": "25inweek47.xlsx", "source_name": "irs_soi", "source_sha256": "5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3", "source_size_bytes": 45164, "source_table": "Filing Season Statistics Table 1", "url": "https://www.irs.gov/pub/irs-soi/25inweek47.xlsx", "vintage": "filing_season_2025_week_47_tax_year_2024"}, "source_release_key": "ledger.source_release.v2:266c94d241215da8f97b7643", "source_series_key": "ledger.source_series.v2:8692fd34a56a33b153c0de80", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:241b6e1e9693b122ce6a09ee", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 250000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 200000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "all_individual_income_tax_returns"}, "value": 0, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:986197dd3b461eda99c0ef8c", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:6ef862e9832071884d4dc45d", "dimension_value_labels": {"income_range": {"20k_to_25k": "$20,000 under $25,000"}, "us:statutes/26/62#adjusted_gross_income": {"20k_to_25k": "$20,000 under $25,000"}}, "dimensions": {"income_range": "20k_to_25k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2024 tax year sum irs soi total earned income credit for tax unit (income range=20k to 25k) [irs_soi Filing Season Statistics Table 1 25inweek47.xlsx filing_season_2025_week_47_tax_year_2024]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 5, "groupby_value_id": "20k_to_25k", "groupby_value_label": "$20,000 under $25,000", "measure_id": "total_earned_income_credit_amount", "measure_label": "Total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.amount", "record_set_spec_hash": "164f9b82a4305158d1a57b85", "record_set_spec_id": "irs_soi.filing_season_week47.eitc_by_agi_amount.v1", "source_column_id": "20k_to_25k", "source_row_id": "20k_to_25k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:352226cbb6d88072bd03d901", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:c3b1e69e1380d938624aa9a6", "ledger.source_cell.v1:c19cb78740d3c0016caaa13e", "ledger.source_cell.v1:3f20a90857c1da6397a0fbb2"], "source_record_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.20k_to_25k.total_earned_income_credit_amount", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "total_earned_income_credit_amount", "source_name": "irs_soi", "source_table": "Filing Season Statistics Table 1", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:26704c66efa1cc49120622d5", "period": {"type": "tax_year", "value": 2024}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:cc4d4d367ca88ec49515f47c", "source": {"extracted_at": "2026-06-20", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "source_file": "25inweek47.xlsx", "source_name": "irs_soi", "source_sha256": "5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3", "source_size_bytes": 45164, "source_table": "Filing Season Statistics Table 1", "url": "https://www.irs.gov/pub/irs-soi/25inweek47.xlsx", "vintage": "filing_season_2025_week_47_tax_year_2024"}, "source_release_key": "ledger.source_release.v2:266c94d241215da8f97b7643", "source_series_key": "ledger.source_series.v2:869539ef8f17bfe14b9d4061", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:5b1fded6cbf0e8ded76f8427", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 25000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 20000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "all_individual_income_tax_returns"}, "value": 12285554000, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:05508e2caa3c97cc34ce46dd", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:6ef862e9832071884d4dc45d", "dimension_value_labels": {"income_range": {"20k_to_25k": "$20,000 under $25,000"}, "us:statutes/26/62#adjusted_gross_income": {"20k_to_25k": "$20,000 under $25,000"}}, "dimensions": {"income_range": "20k_to_25k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2024 tax year count irs soi returns with total earned income credit for tax unit (income range=20k to 25k) [irs_soi Filing Season Statistics Table 1 25inweek47.xlsx filing_season_2025_week_47_tax_year_2024]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 5, "groupby_value_id": "20k_to_25k", "groupby_value_label": "$20,000 under $25,000", "measure_id": "total_earned_income_credit_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.count", "record_set_spec_hash": "5baf962c82f213018a03f6c3", "record_set_spec_id": "irs_soi.filing_season_week47.eitc_by_agi_count.v1", "source_column_id": "20k_to_25k", "source_row_id": "20k_to_25k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:e1a82a17d8e37fd0fff561ad", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:8334b528fbdf28b5fdb219fe", "ledger.source_cell.v1:c19cb78740d3c0016caaa13e", "ledger.source_cell.v1:3f20a90857c1da6397a0fbb2"], "source_record_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.20k_to_25k.total_earned_income_credit_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "total_earned_income_credit_returns", "source_name": "irs_soi", "source_table": "Filing Season Statistics Table 1", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:b820bbf41819b5890c777857", "period": {"type": "tax_year", "value": 2024}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:02cc22714d7772d346494a2d", "source": {"extracted_at": "2026-06-20", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "source_file": "25inweek47.xlsx", "source_name": "irs_soi", "source_sha256": "5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3", "source_size_bytes": 45164, "source_table": "Filing Season Statistics Table 1", "url": "https://www.irs.gov/pub/irs-soi/25inweek47.xlsx", "vintage": "filing_season_2025_week_47_tax_year_2024"}, "source_release_key": "ledger.source_release.v2:266c94d241215da8f97b7643", "source_series_key": "ledger.source_series.v2:8692fd34a56a33b153c0de80", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:5b1fded6cbf0e8ded76f8427", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 25000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 20000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "all_individual_income_tax_returns"}, "value": 2313643, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:a806fc87ebadd9da75d41380", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:b7f3287b73ad000f3098ca40", "dimension_value_labels": {"income_range": {"250k_to_500k": "$250,000 under $500,000"}, "us:statutes/26/62#adjusted_gross_income": {"250k_to_500k": "$250,000 under $500,000"}}, "dimensions": {"income_range": "250k_to_500k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2024 tax year sum irs soi total earned income credit for tax unit (income range=250k to 500k) [irs_soi Filing Season Statistics Table 1 25inweek47.xlsx filing_season_2025_week_47_tax_year_2024]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 13, "groupby_value_id": "250k_to_500k", "groupby_value_label": "$250,000 under $500,000", "measure_id": "total_earned_income_credit_amount", "measure_label": "Total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.amount", "record_set_spec_hash": "164f9b82a4305158d1a57b85", "record_set_spec_id": "irs_soi.filing_season_week47.eitc_by_agi_amount.v1", "source_column_id": "250k_to_500k", "source_row_id": "250k_to_500k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:01819f7a8017087ac6afabfd", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:5b15a12d2d8d4791a0490396", "ledger.source_cell.v1:1cd362c186f8062ace552ff8", "ledger.source_cell.v1:3f20a90857c1da6397a0fbb2"], "source_record_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.250k_to_500k.total_earned_income_credit_amount", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "total_earned_income_credit_amount", "source_name": "irs_soi", "source_table": "Filing Season Statistics Table 1", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:26704c66efa1cc49120622d5", "period": {"type": "tax_year", "value": 2024}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:5686343d4e94301198f1abb0", "source": {"extracted_at": "2026-06-20", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "source_file": "25inweek47.xlsx", "source_name": "irs_soi", "source_sha256": "5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3", "source_size_bytes": 45164, "source_table": "Filing Season Statistics Table 1", "url": "https://www.irs.gov/pub/irs-soi/25inweek47.xlsx", "vintage": "filing_season_2025_week_47_tax_year_2024"}, "source_release_key": "ledger.source_release.v2:266c94d241215da8f97b7643", "source_series_key": "ledger.source_series.v2:869539ef8f17bfe14b9d4061", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:880e4d3cb909102d0bf0bf1a", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 500000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 250000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "all_individual_income_tax_returns"}, "value": 0, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:5b4faa9569cca3c222d82066", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:b7f3287b73ad000f3098ca40", "dimension_value_labels": {"income_range": {"250k_to_500k": "$250,000 under $500,000"}, "us:statutes/26/62#adjusted_gross_income": {"250k_to_500k": "$250,000 under $500,000"}}, "dimensions": {"income_range": "250k_to_500k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2024 tax year count irs soi returns with total earned income credit for tax unit (income range=250k to 500k) [irs_soi Filing Season Statistics Table 1 25inweek47.xlsx filing_season_2025_week_47_tax_year_2024]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 13, "groupby_value_id": "250k_to_500k", "groupby_value_label": "$250,000 under $500,000", "measure_id": "total_earned_income_credit_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.count", "record_set_spec_hash": "5baf962c82f213018a03f6c3", "record_set_spec_id": "irs_soi.filing_season_week47.eitc_by_agi_count.v1", "source_column_id": "250k_to_500k", "source_row_id": "250k_to_500k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:72d3c7b7aa3854d655b35c22", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:dcead57e3560acacc60b1197", "ledger.source_cell.v1:1cd362c186f8062ace552ff8", "ledger.source_cell.v1:3f20a90857c1da6397a0fbb2"], "source_record_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.250k_to_500k.total_earned_income_credit_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "total_earned_income_credit_returns", "source_name": "irs_soi", "source_table": "Filing Season Statistics Table 1", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:b820bbf41819b5890c777857", "period": {"type": "tax_year", "value": 2024}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:5d741084dab6a21548b816bf", "source": {"extracted_at": "2026-06-20", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "source_file": "25inweek47.xlsx", "source_name": "irs_soi", "source_sha256": "5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3", "source_size_bytes": 45164, "source_table": "Filing Season Statistics Table 1", "url": "https://www.irs.gov/pub/irs-soi/25inweek47.xlsx", "vintage": "filing_season_2025_week_47_tax_year_2024"}, "source_release_key": "ledger.source_release.v2:266c94d241215da8f97b7643", "source_series_key": "ledger.source_series.v2:8692fd34a56a33b153c0de80", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:880e4d3cb909102d0bf0bf1a", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 500000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 250000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "all_individual_income_tax_returns"}, "value": 0, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:5fae1910d30e565691f94400", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:9138569a6d7a2f6e880cc479", "dimension_value_labels": {"income_range": {"25k_to_30k": "$25,000 under $30,000"}, "us:statutes/26/62#adjusted_gross_income": {"25k_to_30k": "$25,000 under $30,000"}}, "dimensions": {"income_range": "25k_to_30k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2024 tax year sum irs soi total earned income credit for tax unit (income range=25k to 30k) [irs_soi Filing Season Statistics Table 1 25inweek47.xlsx filing_season_2025_week_47_tax_year_2024]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 6, "groupby_value_id": "25k_to_30k", "groupby_value_label": "$25,000 under $30,000", "measure_id": "total_earned_income_credit_amount", "measure_label": "Total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.amount", "record_set_spec_hash": "164f9b82a4305158d1a57b85", "record_set_spec_id": "irs_soi.filing_season_week47.eitc_by_agi_amount.v1", "source_column_id": "25k_to_30k", "source_row_id": "25k_to_30k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:b6d6bdcb313a8ddf151bf24a", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:11d85685448674544061eafa", "ledger.source_cell.v1:7ec6464e0aa4e03f4edbc6ac", "ledger.source_cell.v1:3f20a90857c1da6397a0fbb2"], "source_record_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.25k_to_30k.total_earned_income_credit_amount", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "total_earned_income_credit_amount", "source_name": "irs_soi", "source_table": "Filing Season Statistics Table 1", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:26704c66efa1cc49120622d5", "period": {"type": "tax_year", "value": 2024}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:3ed18ee25741455ac19e0e6c", "source": {"extracted_at": "2026-06-20", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "source_file": "25inweek47.xlsx", "source_name": "irs_soi", "source_sha256": "5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3", "source_size_bytes": 45164, "source_table": "Filing Season Statistics Table 1", "url": "https://www.irs.gov/pub/irs-soi/25inweek47.xlsx", "vintage": "filing_season_2025_week_47_tax_year_2024"}, "source_release_key": "ledger.source_release.v2:266c94d241215da8f97b7643", "source_series_key": "ledger.source_series.v2:869539ef8f17bfe14b9d4061", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:28f882198f598b54a5f503d9", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 30000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 25000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "all_individual_income_tax_returns"}, "value": 9134575000, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:2dfd6460b13868a367264dbd", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:9138569a6d7a2f6e880cc479", "dimension_value_labels": {"income_range": {"25k_to_30k": "$25,000 under $30,000"}, "us:statutes/26/62#adjusted_gross_income": {"25k_to_30k": "$25,000 under $30,000"}}, "dimensions": {"income_range": "25k_to_30k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2024 tax year count irs soi returns with total earned income credit for tax unit (income range=25k to 30k) [irs_soi Filing Season Statistics Table 1 25inweek47.xlsx filing_season_2025_week_47_tax_year_2024]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 6, "groupby_value_id": "25k_to_30k", "groupby_value_label": "$25,000 under $30,000", "measure_id": "total_earned_income_credit_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.count", "record_set_spec_hash": "5baf962c82f213018a03f6c3", "record_set_spec_id": "irs_soi.filing_season_week47.eitc_by_agi_count.v1", "source_column_id": "25k_to_30k", "source_row_id": "25k_to_30k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:c159c1b9362397f4ab833187", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:5a6496d8fad4e1ecd9de1340", "ledger.source_cell.v1:7ec6464e0aa4e03f4edbc6ac", "ledger.source_cell.v1:3f20a90857c1da6397a0fbb2"], "source_record_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.25k_to_30k.total_earned_income_credit_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "total_earned_income_credit_returns", "source_name": "irs_soi", "source_table": "Filing Season Statistics Table 1", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:b820bbf41819b5890c777857", "period": {"type": "tax_year", "value": 2024}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:40a9a451cc18405842eb9a09", "source": {"extracted_at": "2026-06-20", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "source_file": "25inweek47.xlsx", "source_name": "irs_soi", "source_sha256": "5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3", "source_size_bytes": 45164, "source_table": "Filing Season Statistics Table 1", "url": "https://www.irs.gov/pub/irs-soi/25inweek47.xlsx", "vintage": "filing_season_2025_week_47_tax_year_2024"}, "source_release_key": "ledger.source_release.v2:266c94d241215da8f97b7643", "source_series_key": "ledger.source_series.v2:8692fd34a56a33b153c0de80", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:28f882198f598b54a5f503d9", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 30000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 25000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "all_individual_income_tax_returns"}, "value": 1863562, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:7c108e43cf627fdb0bd7d071", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:65ded27bb83d1ff300221403", "dimension_value_labels": {"income_range": {"30k_to_40k": "$30,000 under $40,000"}, "us:statutes/26/62#adjusted_gross_income": {"30k_to_40k": "$30,000 under $40,000"}}, "dimensions": {"income_range": "30k_to_40k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2024 tax year sum irs soi total earned income credit for tax unit (income range=30k to 40k) [irs_soi Filing Season Statistics Table 1 25inweek47.xlsx filing_season_2025_week_47_tax_year_2024]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 7, "groupby_value_id": "30k_to_40k", "groupby_value_label": "$30,000 under $40,000", "measure_id": "total_earned_income_credit_amount", "measure_label": "Total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.amount", "record_set_spec_hash": "164f9b82a4305158d1a57b85", "record_set_spec_id": "irs_soi.filing_season_week47.eitc_by_agi_amount.v1", "source_column_id": "30k_to_40k", "source_row_id": "30k_to_40k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:3dc4daee84969bb895c2fd39", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:6e136c2426be8a64a7cd2d87", "ledger.source_cell.v1:8270839c7b2d1a5e9c8a5733", "ledger.source_cell.v1:3f20a90857c1da6397a0fbb2"], "source_record_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.30k_to_40k.total_earned_income_credit_amount", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "total_earned_income_credit_amount", "source_name": "irs_soi", "source_table": "Filing Season Statistics Table 1", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:26704c66efa1cc49120622d5", "period": {"type": "tax_year", "value": 2024}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:bc7fd7a8ea323157b90aef81", "source": {"extracted_at": "2026-06-20", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "source_file": "25inweek47.xlsx", "source_name": "irs_soi", "source_sha256": "5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3", "source_size_bytes": 45164, "source_table": "Filing Season Statistics Table 1", "url": "https://www.irs.gov/pub/irs-soi/25inweek47.xlsx", "vintage": "filing_season_2025_week_47_tax_year_2024"}, "source_release_key": "ledger.source_release.v2:266c94d241215da8f97b7643", "source_series_key": "ledger.source_series.v2:869539ef8f17bfe14b9d4061", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:0f2aefb753fb3cd8441ddbea", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 40000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 30000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "all_individual_income_tax_returns"}, "value": 13400760000, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:592e76eef03a605f56c923d4", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:65ded27bb83d1ff300221403", "dimension_value_labels": {"income_range": {"30k_to_40k": "$30,000 under $40,000"}, "us:statutes/26/62#adjusted_gross_income": {"30k_to_40k": "$30,000 under $40,000"}}, "dimensions": {"income_range": "30k_to_40k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2024 tax year count irs soi returns with total earned income credit for tax unit (income range=30k to 40k) [irs_soi Filing Season Statistics Table 1 25inweek47.xlsx filing_season_2025_week_47_tax_year_2024]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 7, "groupby_value_id": "30k_to_40k", "groupby_value_label": "$30,000 under $40,000", "measure_id": "total_earned_income_credit_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.count", "record_set_spec_hash": "5baf962c82f213018a03f6c3", "record_set_spec_id": "irs_soi.filing_season_week47.eitc_by_agi_count.v1", "source_column_id": "30k_to_40k", "source_row_id": "30k_to_40k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:36c814519b1e5e71b23f407a", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:e266ea6614099f510d4adef6", "ledger.source_cell.v1:8270839c7b2d1a5e9c8a5733", "ledger.source_cell.v1:3f20a90857c1da6397a0fbb2"], "source_record_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.30k_to_40k.total_earned_income_credit_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "total_earned_income_credit_returns", "source_name": "irs_soi", "source_table": "Filing Season Statistics Table 1", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:b820bbf41819b5890c777857", "period": {"type": "tax_year", "value": 2024}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:b4c8896de6534451cff6e939", "source": {"extracted_at": "2026-06-20", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "source_file": "25inweek47.xlsx", "source_name": "irs_soi", "source_sha256": "5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3", "source_size_bytes": 45164, "source_table": "Filing Season Statistics Table 1", "url": "https://www.irs.gov/pub/irs-soi/25inweek47.xlsx", "vintage": "filing_season_2025_week_47_tax_year_2024"}, "source_release_key": "ledger.source_release.v2:266c94d241215da8f97b7643", "source_series_key": "ledger.source_series.v2:8692fd34a56a33b153c0de80", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:0f2aefb753fb3cd8441ddbea", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 40000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 30000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "all_individual_income_tax_returns"}, "value": 3676017, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:285a13f8114c70445c50279e", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:028bbc01b9d343321be601b9", "dimension_value_labels": {"income_range": {"40k_to_50k": "$40,000 under $50,000"}, "us:statutes/26/62#adjusted_gross_income": {"40k_to_50k": "$40,000 under $50,000"}}, "dimensions": {"income_range": "40k_to_50k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2024 tax year sum irs soi total earned income credit for tax unit (income range=40k to 50k) [irs_soi Filing Season Statistics Table 1 25inweek47.xlsx filing_season_2025_week_47_tax_year_2024]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 8, "groupby_value_id": "40k_to_50k", "groupby_value_label": "$40,000 under $50,000", "measure_id": "total_earned_income_credit_amount", "measure_label": "Total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.amount", "record_set_spec_hash": "164f9b82a4305158d1a57b85", "record_set_spec_id": "irs_soi.filing_season_week47.eitc_by_agi_amount.v1", "source_column_id": "40k_to_50k", "source_row_id": "40k_to_50k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:8ad43f766dd08a0bf97a775f", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:1cfcc79fb6febc76ae08999c", "ledger.source_cell.v1:b577686e80af10ef35b2fbf5", "ledger.source_cell.v1:3f20a90857c1da6397a0fbb2"], "source_record_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.40k_to_50k.total_earned_income_credit_amount", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "total_earned_income_credit_amount", "source_name": "irs_soi", "source_table": "Filing Season Statistics Table 1", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:26704c66efa1cc49120622d5", "period": {"type": "tax_year", "value": 2024}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:25423f2e6c9b6f16a4345670", "source": {"extracted_at": "2026-06-20", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "source_file": "25inweek47.xlsx", "source_name": "irs_soi", "source_sha256": "5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3", "source_size_bytes": 45164, "source_table": "Filing Season Statistics Table 1", "url": "https://www.irs.gov/pub/irs-soi/25inweek47.xlsx", "vintage": "filing_season_2025_week_47_tax_year_2024"}, "source_release_key": "ledger.source_release.v2:266c94d241215da8f97b7643", "source_series_key": "ledger.source_series.v2:869539ef8f17bfe14b9d4061", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:65b5767dde8a0ac65ead2c2a", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 50000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 40000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "all_individual_income_tax_returns"}, "value": 5986037000, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:89b61d7e394e16d41435ad14", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:028bbc01b9d343321be601b9", "dimension_value_labels": {"income_range": {"40k_to_50k": "$40,000 under $50,000"}, "us:statutes/26/62#adjusted_gross_income": {"40k_to_50k": "$40,000 under $50,000"}}, "dimensions": {"income_range": "40k_to_50k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2024 tax year count irs soi returns with total earned income credit for tax unit (income range=40k to 50k) [irs_soi Filing Season Statistics Table 1 25inweek47.xlsx filing_season_2025_week_47_tax_year_2024]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 8, "groupby_value_id": "40k_to_50k", "groupby_value_label": "$40,000 under $50,000", "measure_id": "total_earned_income_credit_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.count", "record_set_spec_hash": "5baf962c82f213018a03f6c3", "record_set_spec_id": "irs_soi.filing_season_week47.eitc_by_agi_count.v1", "source_column_id": "40k_to_50k", "source_row_id": "40k_to_50k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:cd7668dbd91f1fa99be85e0d", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:1e9d7e45b5bab08248fee853", "ledger.source_cell.v1:b577686e80af10ef35b2fbf5", "ledger.source_cell.v1:3f20a90857c1da6397a0fbb2"], "source_record_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.40k_to_50k.total_earned_income_credit_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "total_earned_income_credit_returns", "source_name": "irs_soi", "source_table": "Filing Season Statistics Table 1", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:b820bbf41819b5890c777857", "period": {"type": "tax_year", "value": 2024}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:3b6a3cf95c6a806e410af2f5", "source": {"extracted_at": "2026-06-20", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "source_file": "25inweek47.xlsx", "source_name": "irs_soi", "source_sha256": "5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3", "source_size_bytes": 45164, "source_table": "Filing Season Statistics Table 1", "url": "https://www.irs.gov/pub/irs-soi/25inweek47.xlsx", "vintage": "filing_season_2025_week_47_tax_year_2024"}, "source_release_key": "ledger.source_release.v2:266c94d241215da8f97b7643", "source_series_key": "ledger.source_series.v2:8692fd34a56a33b153c0de80", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:65b5767dde8a0ac65ead2c2a", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 50000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 40000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "all_individual_income_tax_returns"}, "value": 2960241, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:29371a2981e93cd838dfd20a", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:a710182a11ad9c722e6d4841", "dimension_value_labels": {"income_range": {"500k_to_1m": "$500,000 under $1,000,000"}, "us:statutes/26/62#adjusted_gross_income": {"500k_to_1m": "$500,000 under $1,000,000"}}, "dimensions": {"income_range": "500k_to_1m"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2024 tax year sum irs soi total earned income credit for tax unit (income range=500k to 1m) [irs_soi Filing Season Statistics Table 1 25inweek47.xlsx filing_season_2025_week_47_tax_year_2024]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 14, "groupby_value_id": "500k_to_1m", "groupby_value_label": "$500,000 under $1,000,000", "measure_id": "total_earned_income_credit_amount", "measure_label": "Total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.amount", "record_set_spec_hash": "164f9b82a4305158d1a57b85", "record_set_spec_id": "irs_soi.filing_season_week47.eitc_by_agi_amount.v1", "source_column_id": "500k_to_1m", "source_row_id": "500k_to_1m", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:f0bf158936e43bb96c08cc75", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:299188500e1ec3c3ac69a5d5", "ledger.source_cell.v1:bc094dd71a601a1b734c8bfb", "ledger.source_cell.v1:3f20a90857c1da6397a0fbb2"], "source_record_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.500k_to_1m.total_earned_income_credit_amount", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "total_earned_income_credit_amount", "source_name": "irs_soi", "source_table": "Filing Season Statistics Table 1", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:26704c66efa1cc49120622d5", "period": {"type": "tax_year", "value": 2024}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:c0709371fc08671cd3201bec", "source": {"extracted_at": "2026-06-20", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "source_file": "25inweek47.xlsx", "source_name": "irs_soi", "source_sha256": "5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3", "source_size_bytes": 45164, "source_table": "Filing Season Statistics Table 1", "url": "https://www.irs.gov/pub/irs-soi/25inweek47.xlsx", "vintage": "filing_season_2025_week_47_tax_year_2024"}, "source_release_key": "ledger.source_release.v2:266c94d241215da8f97b7643", "source_series_key": "ledger.source_series.v2:869539ef8f17bfe14b9d4061", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:58100ae5fd354ddd2435fa15", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 1000000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 500000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "all_individual_income_tax_returns"}, "value": 0, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:ccbe7e182d8d4624ae17f184", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:a710182a11ad9c722e6d4841", "dimension_value_labels": {"income_range": {"500k_to_1m": "$500,000 under $1,000,000"}, "us:statutes/26/62#adjusted_gross_income": {"500k_to_1m": "$500,000 under $1,000,000"}}, "dimensions": {"income_range": "500k_to_1m"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2024 tax year count irs soi returns with total earned income credit for tax unit (income range=500k to 1m) [irs_soi Filing Season Statistics Table 1 25inweek47.xlsx filing_season_2025_week_47_tax_year_2024]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 14, "groupby_value_id": "500k_to_1m", "groupby_value_label": "$500,000 under $1,000,000", "measure_id": "total_earned_income_credit_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.count", "record_set_spec_hash": "5baf962c82f213018a03f6c3", "record_set_spec_id": "irs_soi.filing_season_week47.eitc_by_agi_count.v1", "source_column_id": "500k_to_1m", "source_row_id": "500k_to_1m", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:24e8e719b7ec1dd8997a0747", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:f1671abf1d41ec3f67103015", "ledger.source_cell.v1:bc094dd71a601a1b734c8bfb", "ledger.source_cell.v1:3f20a90857c1da6397a0fbb2"], "source_record_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.500k_to_1m.total_earned_income_credit_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "total_earned_income_credit_returns", "source_name": "irs_soi", "source_table": "Filing Season Statistics Table 1", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:b820bbf41819b5890c777857", "period": {"type": "tax_year", "value": 2024}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:49cf4fbbd604a38862cc6032", "source": {"extracted_at": "2026-06-20", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "source_file": "25inweek47.xlsx", "source_name": "irs_soi", "source_sha256": "5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3", "source_size_bytes": 45164, "source_table": "Filing Season Statistics Table 1", "url": "https://www.irs.gov/pub/irs-soi/25inweek47.xlsx", "vintage": "filing_season_2025_week_47_tax_year_2024"}, "source_release_key": "ledger.source_release.v2:266c94d241215da8f97b7643", "source_series_key": "ledger.source_series.v2:8692fd34a56a33b153c0de80", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:58100ae5fd354ddd2435fa15", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 1000000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 500000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "all_individual_income_tax_returns"}, "value": 0, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:cca7c11c1becf0274a86e6b3", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:6f7eb3e5c26acf9aa73a6193", "dimension_value_labels": {"income_range": {"50k_to_75k": "$50,000 under $75,000"}, "us:statutes/26/62#adjusted_gross_income": {"50k_to_75k": "$50,000 under $75,000"}}, "dimensions": {"income_range": "50k_to_75k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2024 tax year sum irs soi total earned income credit for tax unit (income range=50k to 75k) [irs_soi Filing Season Statistics Table 1 25inweek47.xlsx filing_season_2025_week_47_tax_year_2024]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 9, "groupby_value_id": "50k_to_75k", "groupby_value_label": "$50,000 under $75,000", "measure_id": "total_earned_income_credit_amount", "measure_label": "Total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.amount", "record_set_spec_hash": "164f9b82a4305158d1a57b85", "record_set_spec_id": "irs_soi.filing_season_week47.eitc_by_agi_amount.v1", "source_column_id": "50k_to_75k", "source_row_id": "50k_to_75k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:b160d67475cce3ffcd6635aa", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:fea493f9f81523338768aa2f", "ledger.source_cell.v1:e7437c482ecb775e112cd852", "ledger.source_cell.v1:3f20a90857c1da6397a0fbb2"], "source_record_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.50k_to_75k.total_earned_income_credit_amount", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "total_earned_income_credit_amount", "source_name": "irs_soi", "source_table": "Filing Season Statistics Table 1", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:26704c66efa1cc49120622d5", "period": {"type": "tax_year", "value": 2024}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:9b999fc6e146789866521c4b", "source": {"extracted_at": "2026-06-20", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "source_file": "25inweek47.xlsx", "source_name": "irs_soi", "source_sha256": "5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3", "source_size_bytes": 45164, "source_table": "Filing Season Statistics Table 1", "url": "https://www.irs.gov/pub/irs-soi/25inweek47.xlsx", "vintage": "filing_season_2025_week_47_tax_year_2024"}, "source_release_key": "ledger.source_release.v2:266c94d241215da8f97b7643", "source_series_key": "ledger.source_series.v2:869539ef8f17bfe14b9d4061", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:6a8b1263dc68f6429379ac52", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 75000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 50000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "all_individual_income_tax_returns"}, "value": 1575950000, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:0f77428d4e33fd74416f7f58", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:6f7eb3e5c26acf9aa73a6193", "dimension_value_labels": {"income_range": {"50k_to_75k": "$50,000 under $75,000"}, "us:statutes/26/62#adjusted_gross_income": {"50k_to_75k": "$50,000 under $75,000"}}, "dimensions": {"income_range": "50k_to_75k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2024 tax year count irs soi returns with total earned income credit for tax unit (income range=50k to 75k) [irs_soi Filing Season Statistics Table 1 25inweek47.xlsx filing_season_2025_week_47_tax_year_2024]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 9, "groupby_value_id": "50k_to_75k", "groupby_value_label": "$50,000 under $75,000", "measure_id": "total_earned_income_credit_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.count", "record_set_spec_hash": "5baf962c82f213018a03f6c3", "record_set_spec_id": "irs_soi.filing_season_week47.eitc_by_agi_count.v1", "source_column_id": "50k_to_75k", "source_row_id": "50k_to_75k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:d05b7b6c53f5bd41c43c56dc", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:1f7bd88149a8e3f1f09be9ef", "ledger.source_cell.v1:e7437c482ecb775e112cd852", "ledger.source_cell.v1:3f20a90857c1da6397a0fbb2"], "source_record_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.50k_to_75k.total_earned_income_credit_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "total_earned_income_credit_returns", "source_name": "irs_soi", "source_table": "Filing Season Statistics Table 1", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:b820bbf41819b5890c777857", "period": {"type": "tax_year", "value": 2024}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:8a7caa7002e5c74d642698a1", "source": {"extracted_at": "2026-06-20", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "source_file": "25inweek47.xlsx", "source_name": "irs_soi", "source_sha256": "5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3", "source_size_bytes": 45164, "source_table": "Filing Season Statistics Table 1", "url": "https://www.irs.gov/pub/irs-soi/25inweek47.xlsx", "vintage": "filing_season_2025_week_47_tax_year_2024"}, "source_release_key": "ledger.source_release.v2:266c94d241215da8f97b7643", "source_series_key": "ledger.source_series.v2:8692fd34a56a33b153c0de80", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:6a8b1263dc68f6429379ac52", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 75000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 50000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "all_individual_income_tax_returns"}, "value": 1339784, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:3fe41c08397bb41745d1fec4", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:1649b3085c924f4f933d770f", "dimension_value_labels": {"income_range": {"5k_to_10k": "$5,000 under $10,000"}, "us:statutes/26/62#adjusted_gross_income": {"5k_to_10k": "$5,000 under $10,000"}}, "dimensions": {"income_range": "5k_to_10k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2024 tax year sum irs soi total earned income credit for tax unit (income range=5k to 10k) [irs_soi Filing Season Statistics Table 1 25inweek47.xlsx filing_season_2025_week_47_tax_year_2024]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 2, "groupby_value_id": "5k_to_10k", "groupby_value_label": "$5,000 under $10,000", "measure_id": "total_earned_income_credit_amount", "measure_label": "Total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.amount", "record_set_spec_hash": "164f9b82a4305158d1a57b85", "record_set_spec_id": "irs_soi.filing_season_week47.eitc_by_agi_amount.v1", "source_column_id": "5k_to_10k", "source_row_id": "5k_to_10k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:a5cee256e2b34f935225c664", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:1c96ee474e0902cdf8179508", "ledger.source_cell.v1:37bc715dba9b1aa4b4d6fcdd", "ledger.source_cell.v1:3f20a90857c1da6397a0fbb2"], "source_record_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.5k_to_10k.total_earned_income_credit_amount", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "total_earned_income_credit_amount", "source_name": "irs_soi", "source_table": "Filing Season Statistics Table 1", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:26704c66efa1cc49120622d5", "period": {"type": "tax_year", "value": 2024}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:11e9a2ba3c613ffec12c25c6", "source": {"extracted_at": "2026-06-20", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "source_file": "25inweek47.xlsx", "source_name": "irs_soi", "source_sha256": "5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3", "source_size_bytes": 45164, "source_table": "Filing Season Statistics Table 1", "url": "https://www.irs.gov/pub/irs-soi/25inweek47.xlsx", "vintage": "filing_season_2025_week_47_tax_year_2024"}, "source_release_key": "ledger.source_release.v2:266c94d241215da8f97b7643", "source_series_key": "ledger.source_series.v2:869539ef8f17bfe14b9d4061", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:13a71a9310384165c6309b86", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 10000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 5000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "all_individual_income_tax_returns"}, "value": 3080841000, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:ed04fea5ce3abfc82dd695ab", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:1649b3085c924f4f933d770f", "dimension_value_labels": {"income_range": {"5k_to_10k": "$5,000 under $10,000"}, "us:statutes/26/62#adjusted_gross_income": {"5k_to_10k": "$5,000 under $10,000"}}, "dimensions": {"income_range": "5k_to_10k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2024 tax year count irs soi returns with total earned income credit for tax unit (income range=5k to 10k) [irs_soi Filing Season Statistics Table 1 25inweek47.xlsx filing_season_2025_week_47_tax_year_2024]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 2, "groupby_value_id": "5k_to_10k", "groupby_value_label": "$5,000 under $10,000", "measure_id": "total_earned_income_credit_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.count", "record_set_spec_hash": "5baf962c82f213018a03f6c3", "record_set_spec_id": "irs_soi.filing_season_week47.eitc_by_agi_count.v1", "source_column_id": "5k_to_10k", "source_row_id": "5k_to_10k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:3017dbfc86f0aeeb68f65998", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:7a8e2e3fafb871f15ef81e1f", "ledger.source_cell.v1:37bc715dba9b1aa4b4d6fcdd", "ledger.source_cell.v1:3f20a90857c1da6397a0fbb2"], "source_record_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.5k_to_10k.total_earned_income_credit_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "total_earned_income_credit_returns", "source_name": "irs_soi", "source_table": "Filing Season Statistics Table 1", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:b820bbf41819b5890c777857", "period": {"type": "tax_year", "value": 2024}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:b25dd4a214d7b7867a1375d6", "source": {"extracted_at": "2026-06-20", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "source_file": "25inweek47.xlsx", "source_name": "irs_soi", "source_sha256": "5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3", "source_size_bytes": 45164, "source_table": "Filing Season Statistics Table 1", "url": "https://www.irs.gov/pub/irs-soi/25inweek47.xlsx", "vintage": "filing_season_2025_week_47_tax_year_2024"}, "source_release_key": "ledger.source_release.v2:266c94d241215da8f97b7643", "source_series_key": "ledger.source_series.v2:8692fd34a56a33b153c0de80", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:13a71a9310384165c6309b86", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 10000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 5000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "all_individual_income_tax_returns"}, "value": 2505186, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:5ed09dbb1a4bc9a9b3c01178", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:94b3e4c3a3ca6dfd37706e8b", "dimension_value_labels": {"income_range": {"75k_to_100k": "$75,000 under $100,000"}, "us:statutes/26/62#adjusted_gross_income": {"75k_to_100k": "$75,000 under $100,000"}}, "dimensions": {"income_range": "75k_to_100k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2024 tax year sum irs soi total earned income credit for tax unit (income range=75k to 100k) [irs_soi Filing Season Statistics Table 1 25inweek47.xlsx filing_season_2025_week_47_tax_year_2024]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 10, "groupby_value_id": "75k_to_100k", "groupby_value_label": "$75,000 under $100,000", "measure_id": "total_earned_income_credit_amount", "measure_label": "Total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.amount", "record_set_spec_hash": "164f9b82a4305158d1a57b85", "record_set_spec_id": "irs_soi.filing_season_week47.eitc_by_agi_amount.v1", "source_column_id": "75k_to_100k", "source_row_id": "75k_to_100k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:7a9d40b939f024bbc6686a2b", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:13ff9a2336d858b116b3fb3d", "ledger.source_cell.v1:86c7675c37db4e3ecffd6e60", "ledger.source_cell.v1:3f20a90857c1da6397a0fbb2"], "source_record_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.75k_to_100k.total_earned_income_credit_amount", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "total_earned_income_credit_amount", "source_name": "irs_soi", "source_table": "Filing Season Statistics Table 1", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:26704c66efa1cc49120622d5", "period": {"type": "tax_year", "value": 2024}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:4c37489f500a7d98737de088", "source": {"extracted_at": "2026-06-20", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "source_file": "25inweek47.xlsx", "source_name": "irs_soi", "source_sha256": "5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3", "source_size_bytes": 45164, "source_table": "Filing Season Statistics Table 1", "url": "https://www.irs.gov/pub/irs-soi/25inweek47.xlsx", "vintage": "filing_season_2025_week_47_tax_year_2024"}, "source_release_key": "ledger.source_release.v2:266c94d241215da8f97b7643", "source_series_key": "ledger.source_series.v2:869539ef8f17bfe14b9d4061", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:ca16866278b859777c17b40b", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 100000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 75000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "all_individual_income_tax_returns"}, "value": 0, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:4bf423b151eec8ff3b0644ea", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:94b3e4c3a3ca6dfd37706e8b", "dimension_value_labels": {"income_range": {"75k_to_100k": "$75,000 under $100,000"}, "us:statutes/26/62#adjusted_gross_income": {"75k_to_100k": "$75,000 under $100,000"}}, "dimensions": {"income_range": "75k_to_100k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2024 tax year count irs soi returns with total earned income credit for tax unit (income range=75k to 100k) [irs_soi Filing Season Statistics Table 1 25inweek47.xlsx filing_season_2025_week_47_tax_year_2024]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 10, "groupby_value_id": "75k_to_100k", "groupby_value_label": "$75,000 under $100,000", "measure_id": "total_earned_income_credit_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.count", "record_set_spec_hash": "5baf962c82f213018a03f6c3", "record_set_spec_id": "irs_soi.filing_season_week47.eitc_by_agi_count.v1", "source_column_id": "75k_to_100k", "source_row_id": "75k_to_100k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:935a4007c0337217dc6c4ba3", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:cc5b4ed8c62b5da7a9565d80", "ledger.source_cell.v1:86c7675c37db4e3ecffd6e60", "ledger.source_cell.v1:3f20a90857c1da6397a0fbb2"], "source_record_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.75k_to_100k.total_earned_income_credit_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "total_earned_income_credit_returns", "source_name": "irs_soi", "source_table": "Filing Season Statistics Table 1", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:b820bbf41819b5890c777857", "period": {"type": "tax_year", "value": 2024}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:b533e508f05d7bf40cb8fcca", "source": {"extracted_at": "2026-06-20", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "source_file": "25inweek47.xlsx", "source_name": "irs_soi", "source_sha256": "5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3", "source_size_bytes": 45164, "source_table": "Filing Season Statistics Table 1", "url": "https://www.irs.gov/pub/irs-soi/25inweek47.xlsx", "vintage": "filing_season_2025_week_47_tax_year_2024"}, "source_release_key": "ledger.source_release.v2:266c94d241215da8f97b7643", "source_series_key": "ledger.source_series.v2:8692fd34a56a33b153c0de80", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:ca16866278b859777c17b40b", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 100000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 75000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "all_individual_income_tax_returns"}, "value": 0, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:d7be16a1db07493be1500058", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:11473d693fbeddfbf293c458", "dimension_value_labels": {"income_range": {"under_1": "No adjusted gross income"}, "us:statutes/26/62#adjusted_gross_income": {"under_1": "No adjusted gross income and deficit"}}, "dimensions": {"income_range": "under_1"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2024 tax year sum irs soi total earned income credit for tax unit (income range=under 1) [irs_soi Filing Season Statistics Table 1 25inweek47.xlsx filing_season_2025_week_47_tax_year_2024]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 0, "groupby_value_id": "under_1", "groupby_value_label": "No adjusted gross income and deficit", "measure_id": "total_earned_income_credit_amount", "measure_label": "Total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.amount", "record_set_spec_hash": "164f9b82a4305158d1a57b85", "record_set_spec_id": "irs_soi.filing_season_week47.eitc_by_agi_amount.v1", "source_column_id": "under_1", "source_row_id": "under_1", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:6fa8c233e974bfa8c5c96f27", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:e3f05adde7920ce2b8a2eb45", "ledger.source_cell.v1:93fc4288ca5e05254538ec34", "ledger.source_cell.v1:3f20a90857c1da6397a0fbb2"], "source_record_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.under_1.total_earned_income_credit_amount", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "total_earned_income_credit_amount", "source_name": "irs_soi", "source_table": "Filing Season Statistics Table 1", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:26704c66efa1cc49120622d5", "period": {"type": "tax_year", "value": 2024}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:f45bcdb6afc5dc7a822c8b95", "source": {"extracted_at": "2026-06-20", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "source_file": "25inweek47.xlsx", "source_name": "irs_soi", "source_sha256": "5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3", "source_size_bytes": 45164, "source_table": "Filing Season Statistics Table 1", "url": "https://www.irs.gov/pub/irs-soi/25inweek47.xlsx", "vintage": "filing_season_2025_week_47_tax_year_2024"}, "source_release_key": "ledger.source_release.v2:266c94d241215da8f97b7643", "source_series_key": "ledger.source_series.v2:869539ef8f17bfe14b9d4061", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:fe419408d2926ab4bee8ab7f", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 1, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "all_individual_income_tax_returns"}, "value": 175463000, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:fba2311e623134c71d8c78cd", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:11473d693fbeddfbf293c458", "dimension_value_labels": {"income_range": {"under_1": "No adjusted gross income"}, "us:statutes/26/62#adjusted_gross_income": {"under_1": "No adjusted gross income and deficit"}}, "dimensions": {"income_range": "under_1"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2024 tax year count irs soi returns with total earned income credit for tax unit (income range=under 1) [irs_soi Filing Season Statistics Table 1 25inweek47.xlsx filing_season_2025_week_47_tax_year_2024]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 0, "groupby_value_id": "under_1", "groupby_value_label": "No adjusted gross income and deficit", "measure_id": "total_earned_income_credit_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.count", "record_set_spec_hash": "5baf962c82f213018a03f6c3", "record_set_spec_id": "irs_soi.filing_season_week47.eitc_by_agi_count.v1", "source_column_id": "under_1", "source_row_id": "under_1", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:9f3aeed9fced9ad13a50aeb9", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:a01c90b4d0bd1968d49826c2", "ledger.source_cell.v1:93fc4288ca5e05254538ec34", "ledger.source_cell.v1:3f20a90857c1da6397a0fbb2"], "source_record_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.under_1.total_earned_income_credit_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "total_earned_income_credit_returns", "source_name": "irs_soi", "source_table": "Filing Season Statistics Table 1", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:b820bbf41819b5890c777857", "period": {"type": "tax_year", "value": 2024}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:cf3693e508c0584bd1fb5ace", "source": {"extracted_at": "2026-06-20", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "source_file": "25inweek47.xlsx", "source_name": "irs_soi", "source_sha256": "5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3", "source_size_bytes": 45164, "source_table": "Filing Season Statistics Table 1", "url": "https://www.irs.gov/pub/irs-soi/25inweek47.xlsx", "vintage": "filing_season_2025_week_47_tax_year_2024"}, "source_release_key": "ledger.source_release.v2:266c94d241215da8f97b7643", "source_series_key": "ledger.source_series.v2:8692fd34a56a33b153c0de80", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:fe419408d2926ab4bee8ab7f", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 1, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "all_individual_income_tax_returns"}, "value": 108226, "value_type": "integer"} From b9b08396f8abdc58c4fded7fc95bdaa691f87a0a Mon Sep 17 00:00:00 2001 From: Max Ghenis Date: Wed, 14 Oct 2026 08:55:58 -0400 Subject: [PATCH 2/8] Tighten the Table 2.5 reconciliation wording (#1274 review) Drop the unverified cause of the Publication 1304 vs December-count gap and state only the two documented bases. Correct the per-split rounding gap to $1,000. Compare the compiled 2024 rows with IRS's TY2024 figures only, not TY2023. Say what the source sum check can and cannot catch. Co-Authored-By: Claude Opus 5.5 --- .../eitc-t25-irs-reconciliation.added.md | 2 +- ...st_us_eitc_table_2_5_irs_reconciliation.py | 30 +++++++++++-------- 2 files changed, 18 insertions(+), 14 deletions(-) diff --git a/changelog.d/eitc-t25-irs-reconciliation.added.md b/changelog.d/eitc-t25-irs-reconciliation.added.md index 18bde7244d..4760f6d823 100644 --- a/changelog.d/eitc-t25-irs-reconciliation.added.md +++ b/changelog.d/eitc-t25-irs-reconciliation.added.md @@ -1 +1 @@ -The SOI Table 2.5 EITC child-split targets are now checked in CI against the real IRS rows. A fixture holds the 274 pinned-feed rows for TY2023 Publication 1304 Table 2.5 and the TY2024 filing-season EITC by AGI, verbatim. Tests check that each split's AGI bins tile AGI and add to its total row, that the four splits add to the all-returns total, and that the totals reconcile within 10% with IRS-published TY2023 EITC (more than 23 million returns, about $64 billion, 27/36/24/13% by children) before and after the compile. Two Hypothesis properties on the real layout check that the compiled AGI bins and total rows both add to any filing-season EITC by AGI, and that each split's bins add to its total row under uniform growth. Before #1227 the compile halved the total rows (11.92 million returns and $34.52 billion), and these tests fail on that code. +The SOI Table 2.5 EITC child-split targets are now checked in CI against the real IRS rows. A fixture holds the 274 pinned-feed rows for TY2023 Publication 1304 Table 2.5 and the TY2024 filing-season EITC by AGI, verbatim. Tests check that each split's AGI bins tile AGI and add to its total row, that the four splits add to the all-returns total, and that the totals reconcile within 10% with IRS-published EITC: the TY2023 source rows with TY2023 (more than 23 million returns, about $64 billion, 27/36/24/13% by children), and the compiled 2024 rows with TY2024 (about 24 million, $69.6 billion). Two Hypothesis properties on the real layout check that the compiled AGI bins and total rows both add to any filing-season EITC by AGI, and that each split's bins add to its total row under uniform growth. Before #1227 the compile halved the total rows (11.92 million returns and $34.52 billion), and these tests fail on that code. diff --git a/packages/microcosm-build/tests/engine_free/us/test_us_eitc_table_2_5_irs_reconciliation.py b/packages/microcosm-build/tests/engine_free/us/test_us_eitc_table_2_5_irs_reconciliation.py index 081fd79191..237c8d9160 100644 --- a/packages/microcosm-build/tests/engine_free/us/test_us_eitc_table_2_5_irs_reconciliation.py +++ b/packages/microcosm-build/tests/engine_free/us/test_us_eitc_table_2_5_irs_reconciliation.py @@ -27,11 +27,13 @@ one, 24% two and 13% three or more. * TY2024, processed by December 2025: about 24 million and $69.6 billion. -Those count claims processed by December of the filing year. Publication 1304 -is SOI's full-year sample of all returns for the tax year, so its TY2023 EITC -(24,439,936 returns, $66.27 billion) sits 6.3% and 3.5% above the December -counts. The reconciliation tolerance is 10%: wide enough for that basis -difference, far too narrow for a halving. Child shares are compared within 1.5 +IRS labels those "returns processed in" the filing year, "as of December". +Publication 1304 Table 2.5 is the SOI sample estimate for "Tax Year 2023 +(Filing Year 2024)", whose footnote says prior-year returns are included. Its +TY2023 EITC (24,439,936 returns, $66.27 billion) sits 6.3% and 3.5% above the +TY2023 December figures; the two products' bases differ, and this module does +not attribute the gap. The reconciliation tolerance is 10%: wide enough for +that observed gap, far too narrow for a halving. Child shares are compared within 1.5 percentage points because IRS rounds them to whole percents. """ @@ -88,7 +90,7 @@ _SHARE_TOLERANCE = 0.015 # SOI rounds each cell ("Detail may not add to totals because of rounding"): # counts to the return, amounts to $1,000. The widest gap between a split's -# bins and its total row in the TY2023 workbook is 3 returns and $2,000. +# bins and its total row in the TY2023 workbook is 3 returns and $1,000. _ROUNDING = {"returns": 5, "amount": 5_000} _SETTINGS = settings( @@ -238,8 +240,10 @@ def test_each_child_split_s_agi_bins_tile_agi_and_sum_to_its_total_row( kind: str, ) -> None: """Source check: in each split the 28 Table 2.5 AGI bins tile AGI and add - to the split's total row within SOI rounding, so the extraction neither - drops, shifts nor repeats a row.""" + to the split's total row within SOI rounding, so no bin is missing, read + twice or taken from the total row. A sum can't see two bins' values + swapped; the verbatim-feed check and the extraction's row guards cover + that.""" for split, rows in _split_rows(kind).items(): bins = {row_id: fact for row_id, fact in rows.items() if row_id != "total"} @@ -311,7 +315,8 @@ def test_compiled_total_rows_sum_to_the_filing_season_and_irs_published( one factor, the filing-season EITC over the source total rows (23,837,149 / 24,439,936 and $69,041,650,000 / $66,269,999,000), so the four total rows add to the filing season's AGI bins, as their 112 compiled bins do, and to - within 10% of IRS's published TY2023 and TY2024 EITC.""" + within 10% of IRS's published TY2024 EITC (about 24 million returns and + $69.6 billion; the compiled values are 0.7% and 0.8% below).""" by_name = _compiled_real() compiled = _compiled_split_rows(by_name, kind) @@ -341,10 +346,9 @@ def test_compiled_total_rows_sum_to_the_filing_season_and_irs_published( source[split]["total"]["value"] * active / source_total, rel=1e-12 ) compiled_total = sum(spec.value for spec in totals.values()) - for year in (2023, 2024): - assert compiled_total == pytest.approx( - _IRS_PUBLISHED[year][kind], rel=_PUBLISHED_TOLERANCE - ), year + assert compiled_total == pytest.approx( + _IRS_PUBLISHED[2024][kind], rel=_PUBLISHED_TOLERANCE + ) def _with_filing_season( From fd5b42c48f2f081ec788ab337d851b0a7351464b Mon Sep 17 00:00:00 2001 From: Max Ghenis Date: Wed, 14 Oct 2026 09:04:57 -0400 Subject: [PATCH 3/8] Say what Table 2.5's footnote 1 states, not more (#1274 review) Co-Authored-By: Claude Opus 5.5 --- .../us/test_us_eitc_table_2_5_irs_reconciliation.py | 13 +++++++------ 1 file changed, 7 insertions(+), 6 deletions(-) diff --git a/packages/microcosm-build/tests/engine_free/us/test_us_eitc_table_2_5_irs_reconciliation.py b/packages/microcosm-build/tests/engine_free/us/test_us_eitc_table_2_5_irs_reconciliation.py index 237c8d9160..8aec1edccb 100644 --- a/packages/microcosm-build/tests/engine_free/us/test_us_eitc_table_2_5_irs_reconciliation.py +++ b/packages/microcosm-build/tests/engine_free/us/test_us_eitc_table_2_5_irs_reconciliation.py @@ -29,12 +29,13 @@ IRS labels those "returns processed in" the filing year, "as of December". Publication 1304 Table 2.5 is the SOI sample estimate for "Tax Year 2023 -(Filing Year 2024)", whose footnote says prior-year returns are included. Its -TY2023 EITC (24,439,936 returns, $66.27 billion) sits 6.3% and 3.5% above the -TY2023 December figures; the two products' bases differ, and this module does -not attribute the gap. The reconciliation tolerance is 10%: wide enough for -that observed gap, far too narrow for a halving. Child shares are compared within 1.5 -percentage points because IRS rounds them to whole percents. +(Filing Year 2024)"; its footnote 1 defines EIC earned income "for prior-year +returns", which implies they are in it. Its TY2023 EITC (24,439,936 returns, +$66.27 billion) sits 6.3% and 3.5% above the TY2023 December figures; the two +products' bases differ, and this module does not attribute the gap. The +reconciliation tolerance is 10%: wide enough for that observed gap, far too +narrow for a halving. Child shares are compared within 1.5 percentage points +because IRS rounds them to whole percents. """ from __future__ import annotations From e4932a4855e7224ae9a246c13400fb8ed9c2671e Mon Sep 17 00:00:00 2001 From: Max Ghenis Date: Tue, 10 Nov 2026 15:33:45 -0500 Subject: [PATCH 4/8] Refresh the Table 2.5 fixture from the re-pinned feed 41b2fb2 Since this branch's CI ran, main re-pinned the US Chronicle feed three times: cf9ece2 (#454), a9026cc (#1343) and 41b2fb2 (#1074). After the merge, test_fixture_rows_are_verbatim_pinned_feed_rows failed wherever the pinned feed is present (CI has no feed, so it skips there). Of the fixture's 274 rows, the 32 filing-season AGI-bin rows changed. All 32 carry a new record_set_spec_hash, and the two under_1 rows carry the label "No adjusted gross income" (it was "No adjusted gross income and deficit"), the one-label-per-value change #1343 pinned. No value, bound or record id changed, and the Table 2.5 rows are byte-identical. cf9ece2's rows for these record sets match the old fixture byte for byte. - The fixture now holds the 41b2fb2 rows, built the same way as before: the feed's lines for the nine record sets, sorted by lineage.source_record_id. The same procedure on 51aa40f reproduces the old fixture byte for byte. - The verbatim test's docstring says how to refresh the fixture, and its assertion names the file to refresh. - docs/us-chronicle-feed-repin.md runs this test file with the parity tests after a re-pin. Co-Authored-By: Claude Opus 5.5 --- docs/us-chronicle-feed-repin.md | 7 +- ...st_us_eitc_table_2_5_irs_reconciliation.py | 16 ++++- .../us_soi_eitc_table_2_5_feed_rows.jsonl | 64 +++++++++---------- 3 files changed, 51 insertions(+), 36 deletions(-) diff --git a/docs/us-chronicle-feed-repin.md b/docs/us-chronicle-feed-repin.md index db5a58df1a..f40483985f 100644 --- a/docs/us-chronicle-feed-repin.md +++ b/docs/us-chronicle-feed-repin.md @@ -373,9 +373,14 @@ uv run python tools/build_us_target_parity_manifest.py ``` ```bash -uv run pytest packages/microcosm-build/tests/engine_free/shared/test_release_target_parity.py packages/microcosm-build/tests/engine_free/us/test_us_chronicle_feed.py +uv run pytest packages/microcosm-build/tests/engine_free/shared/test_release_target_parity.py packages/microcosm-build/tests/engine_free/us/test_us_chronicle_feed.py packages/microcosm-build/tests/engine_free/us/test_us_eitc_table_2_5_irs_reconciliation.py ``` +`test_us_eitc_table_2_5_irs_reconciliation.py` runs its EITC checks in CI on a +fixture that copies the feed's 274 Table 2.5 and filing-season EITC rows byte +for byte. Its last test fails when a re-pin changes any of those rows, and that +test's docstring says how to refresh the fixture. + ## What moved and what did not Fact keys were re-derived between Chronicle generations (334 of 37,405 diff --git a/packages/microcosm-build/tests/engine_free/us/test_us_eitc_table_2_5_irs_reconciliation.py b/packages/microcosm-build/tests/engine_free/us/test_us_eitc_table_2_5_irs_reconciliation.py index 8aec1edccb..9aaf6be2d0 100644 --- a/packages/microcosm-build/tests/engine_free/us/test_us_eitc_table_2_5_irs_reconciliation.py +++ b/packages/microcosm-build/tests/engine_free/us/test_us_eitc_table_2_5_irs_reconciliation.py @@ -2,7 +2,7 @@ ``tests/fixtures/us_soi_eitc_table_2_5_feed_rows.jsonl`` holds, verbatim and sorted by source record id, the 274 rows of the pinned Chronicle feed -(``consumer_facts_us_51aa40f.jsonl``, sha256 965a29ac...) that the EITC +(``consumer_facts_us_41b2fb2.jsonl``, sha256 1d45a89c...) that the EITC decomposition uprating reads: * IRS SOI Publication 1304 Table 2.5, tax year 2023 (``23in25ic.xls``, sha256 @@ -498,7 +498,14 @@ def test_uniform_growth_keeps_each_split_s_bins_summing_to_its_total_row( def test_fixture_rows_are_verbatim_pinned_feed_rows() -> None: """Where the pinned feed is present (not in CI), the fixture is exactly - the feed's rows for these record sets, byte for byte.""" + the feed's rows for these record sets, byte for byte. + + A re-pin that changes any of those rows fails here. Refresh the fixture + from the new feed: its lines for the same record sets, sorted by + ``lineage.source_record_id``, one per line. Compare the old and new rows + field by field first, and check any changed value against the workbooks + this module's docstring names. + """ feed_path = _load_repo_tool("build_us_target_parity_manifest").DEFAULT_FEED_PATH if not feed_path.exists(): @@ -515,4 +522,7 @@ def test_fixture_rows_are_verbatim_pinned_feed_rows() -> None: for line in _FIXTURE.read_text(encoding="utf-8").splitlines() if line.strip() ) - assert fixture_rows == feed_rows + assert fixture_rows == feed_rows, ( + f"{_FIXTURE.name} differs from {feed_path.name}'s rows for its record " + "sets; refresh it as this test's docstring says" + ) diff --git a/packages/microcosm-build/tests/fixtures/us_soi_eitc_table_2_5_feed_rows.jsonl b/packages/microcosm-build/tests/fixtures/us_soi_eitc_table_2_5_feed_rows.jsonl index da5b1796df..6f817de6f8 100644 --- a/packages/microcosm-build/tests/fixtures/us_soi_eitc_table_2_5_feed_rows.jsonl +++ b/packages/microcosm-build/tests/fixtures/us_soi_eitc_table_2_5_feed_rows.jsonl @@ -240,35 +240,35 @@ {"aggregate_fact_key": "ledger.aggregate_fact.v2:e2c7efe422262b191e2563e6", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:11473d693fbeddfbf293c458", "dimension_value_labels": {"income_range": {"under_1": "No adjusted gross income"}, "us:statutes/26/62#adjusted_gross_income": {"under_1": "No adjusted gross income"}}, "dimensions": {"income_range": "under_1"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2023 tax year sum irs soi total earned income credit for tax unit (income range=under 1) [irs_soi Publication 1304 Table 2.5 EITC by AGI and qualifying children 23in25ic.xls tax_year_2023]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 0, "groupby_value_id": "under_1", "groupby_value_label": "No adjusted gross income", "measure_id": "eitc_total", "measure_label": "Total earned income credit", "measure_ordinal": 1, "record_set_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.two_qualifying_children", "record_set_spec_hash": "099b5b48015363969e58a5dd", "record_set_spec_id": "irs_soi.table_2_5.eitc_by_agi_children.two_qualifying_children.v1", "source_column_id": "total_earned_income_credit_amount", "source_row_id": "under_1", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:4f6276b318d43923a8cc8964", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:c5b5f815236b79a96ad3d6bb", "ledger.source_cell.v1:953c4a176c0a5f4fb09f6c84", "ledger.source_cell.v1:578d5f9ca138621dbc206174", "ledger.source_cell.v1:662f56d0b5e4aa0bef8b99ec", "ledger.source_cell.v1:881a6522628bde36bede6e20", "ledger.source_cell.v1:a1e887826cb4b6873dd5aacc"], "source_record_id": "irs_soi.ty2023.table_2_5.eitc_by_agi_children.two_qualifying_children.under_1.eitc_total", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "eitc_total", "source_name": "irs_soi", "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:60052bacd5ddb820bf50d89b", "period": {"type": "tax_year", "value": 2023}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:4039f97befc4ae4a03aa3b26", "source": {"extracted_at": "2026-05-11", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-table-2-5/2023/c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5/23in25ic.xls", "source_file": "23in25ic.xls", "source_name": "irs_soi", "source_sha256": "c6a58f637e42e83248b1f6f336fddc5d94ac91e04ccf68b1d089291d2d5fe1a5", "source_size_bytes": 55296, "source_table": "Publication 1304 Table 2.5 EITC by AGI and qualifying children", "url": "https://www.irs.gov/pub/irs-soi/23in25ic.xls", "vintage": "tax_year_2023"}, "source_release_key": "ledger.source_release.v2:61cf9cbf8f30de5b76548f95", "source_series_key": "ledger.source_series.v2:9db16047173d96fa4f37583b", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:62ad8e208fb9b11fe0a609ad", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 1, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": "==", "role": "filter", "unit": "count", "value": 2, "variable": "us.tax.earned_income_credit_qualifying_children"}], "domain": "individual_income_tax_returns_with_earned_income_credit"}, "value": 57740000, "value_type": "integer"} {"aggregate_fact_key": "ledger.aggregate_fact.v2:0ec6eb86d8f4deeb6442b097", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "irs_soi.filing_season_line": "Filing season line"}, "dimension_set_key": "ledger.dimension_set.v2:d8a060f7b6580a7feef39a82", "dimension_value_labels": {"income_range": {"all": "All income ranges"}, "irs_soi.filing_season_line": {"earned_income_credit": "Earned income credit"}}, "dimensions": {"income_range": "all"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2024 tax year sum irs soi total earned income credit for tax unit (income range=all) [irs_soi Filing Season Statistics Table 1 25inweek47.xlsx filing_season_2025_week_47_tax_year_2024]", "layout": {"groupby_dimension": "irs_soi.filing_season_line", "groupby_dimension_label": "Filing season line", "groupby_ordinal": 0, "groupby_value_id": "earned_income_credit", "groupby_value_label": "Earned income credit", "measure_id": "total_earned_income_credit_amount", "measure_label": "Total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2024.filing_season_week47.eitc_all_returns.amount", "record_set_spec_hash": "ec0f14e2317c1cd02d46c3bf", "record_set_spec_id": "irs_soi.filing_season_week47.eitc_amount.v1", "source_column_id": "total_returns", "source_row_id": "earned_income_credit", "table_record_kind": "total"}, "legacy_fact_key": "ledger.fact.v1:91f6de9e7219faec6767952c", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:6f72d25d6aa8d4ad8a54ecfd", "ledger.source_cell.v1:9a3e2b7f2cfc021e256398fb", "ledger.source_cell.v1:3f20a90857c1da6397a0fbb2", "ledger.source_cell.v1:24fc1e6c80149d5f6321ebf9"], "source_record_id": "irs_soi.ty2024.filing_season_week47.eitc_all_returns.earned_income_credit.total_earned_income_credit_amount", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "total_earned_income_credit_amount", "source_name": "irs_soi", "source_table": "Filing Season Statistics Table 1", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:26704c66efa1cc49120622d5", "period": {"type": "tax_year", "value": 2024}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:3139736805c486ba87aa5a65", "source": {"extracted_at": "2026-06-20", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "source_file": "25inweek47.xlsx", "source_name": "irs_soi", "source_sha256": "5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3", "source_size_bytes": 45164, "source_table": "Filing Season Statistics Table 1", "url": "https://www.irs.gov/pub/irs-soi/25inweek47.xlsx", "vintage": "filing_season_2025_week_47_tax_year_2024"}, "source_release_key": "ledger.source_release.v2:266c94d241215da8f97b7643", "source_series_key": "ledger.source_series.v2:8f20221891b2e9f99855ef42", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:18df86d027cde55a3f217b77", "universe_constraints": {"domain": "all_individual_income_tax_returns"}, "value": 69041649000, "value_type": "integer"} {"aggregate_fact_key": "ledger.aggregate_fact.v2:659621627c8e3969cec14b37", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "irs_soi.filing_season_line": "Filing season line"}, "dimension_set_key": "ledger.dimension_set.v2:d8a060f7b6580a7feef39a82", "dimension_value_labels": {"income_range": {"all": "All income ranges"}, "irs_soi.filing_season_line": {"earned_income_credit": "Earned income credit"}}, "dimensions": {"income_range": "all"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2024 tax year count irs soi returns with total earned income credit for tax unit (income range=all) [irs_soi Filing Season Statistics Table 1 25inweek47.xlsx filing_season_2025_week_47_tax_year_2024]", "layout": {"groupby_dimension": "irs_soi.filing_season_line", "groupby_dimension_label": "Filing season line", "groupby_ordinal": 0, "groupby_value_id": "earned_income_credit", "groupby_value_label": "Earned income credit", "measure_id": "total_earned_income_credit_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2024.filing_season_week47.eitc_all_returns.count", "record_set_spec_hash": "8bc2ad100bcc14ff8c974b81", "record_set_spec_id": "irs_soi.filing_season_week47.eitc_count.v1", "source_column_id": "total_returns", "source_row_id": "earned_income_credit", "table_record_kind": "total"}, "legacy_fact_key": "ledger.fact.v1:9d2c11b6083531fe046606e9", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:cc790f3d2a598c72dcb0bd8e", "ledger.source_cell.v1:9a3e2b7f2cfc021e256398fb", "ledger.source_cell.v1:3f20a90857c1da6397a0fbb2", "ledger.source_cell.v1:4d6870fc1bccb678fd6e0f03"], "source_record_id": "irs_soi.ty2024.filing_season_week47.eitc_all_returns.earned_income_credit.total_earned_income_credit_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "total_earned_income_credit_returns", "source_name": "irs_soi", "source_table": "Filing Season Statistics Table 1", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:b820bbf41819b5890c777857", "period": {"type": "tax_year", "value": 2024}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:3e5d3f37940ca20053cb8c95", "source": {"extracted_at": "2026-06-20", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "source_file": "25inweek47.xlsx", "source_name": "irs_soi", "source_sha256": "5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3", "source_size_bytes": 45164, "source_table": "Filing Season Statistics Table 1", "url": "https://www.irs.gov/pub/irs-soi/25inweek47.xlsx", "vintage": "filing_season_2025_week_47_tax_year_2024"}, "source_release_key": "ledger.source_release.v2:266c94d241215da8f97b7643", "source_series_key": "ledger.source_series.v2:5ba708b7f74b20f734597714", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:18df86d027cde55a3f217b77", "universe_constraints": {"domain": "all_individual_income_tax_returns"}, "value": 23837149, "value_type": "integer"} -{"aggregate_fact_key": "ledger.aggregate_fact.v2:95364a14d72b30f5402290f3", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:b8cbfe109b64d996f12f698b", "dimension_value_labels": {"income_range": {"100k_to_200k": "$100,000 under $200,000"}, "us:statutes/26/62#adjusted_gross_income": {"100k_to_200k": "$100,000 under $200,000"}}, "dimensions": {"income_range": "100k_to_200k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2024 tax year sum irs soi total earned income credit for tax unit (income range=100k to 200k) [irs_soi Filing Season Statistics Table 1 25inweek47.xlsx filing_season_2025_week_47_tax_year_2024]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 11, "groupby_value_id": "100k_to_200k", "groupby_value_label": "$100,000 under $200,000", "measure_id": "total_earned_income_credit_amount", "measure_label": "Total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.amount", "record_set_spec_hash": "164f9b82a4305158d1a57b85", "record_set_spec_id": "irs_soi.filing_season_week47.eitc_by_agi_amount.v1", "source_column_id": "100k_to_200k", "source_row_id": "100k_to_200k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:f853692db0ef946c4f5aa4ff", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:2a9fe4813392f053eb49144d", "ledger.source_cell.v1:13caf006389afbaadb604c89", "ledger.source_cell.v1:3f20a90857c1da6397a0fbb2"], "source_record_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.100k_to_200k.total_earned_income_credit_amount", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "total_earned_income_credit_amount", "source_name": "irs_soi", "source_table": "Filing Season Statistics Table 1", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:26704c66efa1cc49120622d5", "period": {"type": "tax_year", "value": 2024}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:e258f880236ff8492b10ed98", "source": {"extracted_at": "2026-06-20", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "source_file": "25inweek47.xlsx", "source_name": "irs_soi", "source_sha256": "5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3", "source_size_bytes": 45164, "source_table": "Filing Season Statistics Table 1", "url": "https://www.irs.gov/pub/irs-soi/25inweek47.xlsx", "vintage": "filing_season_2025_week_47_tax_year_2024"}, "source_release_key": "ledger.source_release.v2:266c94d241215da8f97b7643", "source_series_key": "ledger.source_series.v2:869539ef8f17bfe14b9d4061", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:3f3d7b9e8533b8447af3085c", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 200000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 100000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "all_individual_income_tax_returns"}, "value": 0, "value_type": "integer"} -{"aggregate_fact_key": "ledger.aggregate_fact.v2:c8f6e619f0265396dbd0ce1d", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:b8cbfe109b64d996f12f698b", "dimension_value_labels": {"income_range": {"100k_to_200k": "$100,000 under $200,000"}, "us:statutes/26/62#adjusted_gross_income": {"100k_to_200k": "$100,000 under $200,000"}}, "dimensions": {"income_range": "100k_to_200k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2024 tax year count irs soi returns with total earned income credit for tax unit (income range=100k to 200k) [irs_soi Filing Season Statistics Table 1 25inweek47.xlsx filing_season_2025_week_47_tax_year_2024]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 11, "groupby_value_id": "100k_to_200k", "groupby_value_label": "$100,000 under $200,000", "measure_id": "total_earned_income_credit_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.count", "record_set_spec_hash": "5baf962c82f213018a03f6c3", "record_set_spec_id": "irs_soi.filing_season_week47.eitc_by_agi_count.v1", "source_column_id": "100k_to_200k", "source_row_id": "100k_to_200k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:58eb742da1ff0393a3d15231", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:dc6cc9c94835c6dc5a242e25", "ledger.source_cell.v1:13caf006389afbaadb604c89", "ledger.source_cell.v1:3f20a90857c1da6397a0fbb2"], "source_record_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.100k_to_200k.total_earned_income_credit_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "total_earned_income_credit_returns", "source_name": "irs_soi", "source_table": "Filing Season Statistics Table 1", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:b820bbf41819b5890c777857", "period": {"type": "tax_year", "value": 2024}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:231cca029c5ac302d313c202", "source": {"extracted_at": "2026-06-20", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "source_file": "25inweek47.xlsx", "source_name": "irs_soi", "source_sha256": "5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3", "source_size_bytes": 45164, "source_table": "Filing Season Statistics Table 1", "url": "https://www.irs.gov/pub/irs-soi/25inweek47.xlsx", "vintage": "filing_season_2025_week_47_tax_year_2024"}, "source_release_key": "ledger.source_release.v2:266c94d241215da8f97b7643", "source_series_key": "ledger.source_series.v2:8692fd34a56a33b153c0de80", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:3f3d7b9e8533b8447af3085c", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 200000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 100000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "all_individual_income_tax_returns"}, "value": 0, "value_type": "integer"} -{"aggregate_fact_key": "ledger.aggregate_fact.v2:f97ee7fca9101fee8d59da95", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:2e728a0d5b2fd271c0ce2a46", "dimension_value_labels": {"income_range": {"10k_to_15k": "$10,000 under $15,000"}, "us:statutes/26/62#adjusted_gross_income": {"10k_to_15k": "$10,000 under $15,000"}}, "dimensions": {"income_range": "10k_to_15k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2024 tax year sum irs soi total earned income credit for tax unit (income range=10k to 15k) [irs_soi Filing Season Statistics Table 1 25inweek47.xlsx filing_season_2025_week_47_tax_year_2024]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 3, "groupby_value_id": "10k_to_15k", "groupby_value_label": "$10,000 under $15,000", "measure_id": "total_earned_income_credit_amount", "measure_label": "Total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.amount", "record_set_spec_hash": "164f9b82a4305158d1a57b85", "record_set_spec_id": "irs_soi.filing_season_week47.eitc_by_agi_amount.v1", "source_column_id": "10k_to_15k", "source_row_id": "10k_to_15k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:50acd39ffea3df198ffcea2d", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:05df3ad9d3420c7ca2be3b0b", "ledger.source_cell.v1:94adf28ace86e6869182f3f6", "ledger.source_cell.v1:3f20a90857c1da6397a0fbb2"], "source_record_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.10k_to_15k.total_earned_income_credit_amount", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "total_earned_income_credit_amount", "source_name": "irs_soi", "source_table": "Filing Season Statistics Table 1", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:26704c66efa1cc49120622d5", "period": {"type": "tax_year", "value": 2024}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:c4e7babdca58fcc9f4e8af5f", "source": {"extracted_at": "2026-06-20", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "source_file": "25inweek47.xlsx", "source_name": "irs_soi", "source_sha256": "5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3", "source_size_bytes": 45164, "source_table": "Filing Season Statistics Table 1", "url": "https://www.irs.gov/pub/irs-soi/25inweek47.xlsx", "vintage": "filing_season_2025_week_47_tax_year_2024"}, "source_release_key": "ledger.source_release.v2:266c94d241215da8f97b7643", "source_series_key": "ledger.source_series.v2:869539ef8f17bfe14b9d4061", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:36eb6923785a20a39d00412a", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 15000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 10000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "all_individual_income_tax_returns"}, "value": 9085291000, "value_type": "integer"} -{"aggregate_fact_key": "ledger.aggregate_fact.v2:6336dda7e9ea270746610df9", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:2e728a0d5b2fd271c0ce2a46", "dimension_value_labels": {"income_range": {"10k_to_15k": "$10,000 under $15,000"}, "us:statutes/26/62#adjusted_gross_income": {"10k_to_15k": "$10,000 under $15,000"}}, "dimensions": {"income_range": "10k_to_15k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2024 tax year count irs soi returns with total earned income credit for tax unit (income range=10k to 15k) [irs_soi Filing Season Statistics Table 1 25inweek47.xlsx filing_season_2025_week_47_tax_year_2024]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 3, "groupby_value_id": "10k_to_15k", "groupby_value_label": "$10,000 under $15,000", "measure_id": "total_earned_income_credit_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.count", "record_set_spec_hash": "5baf962c82f213018a03f6c3", "record_set_spec_id": "irs_soi.filing_season_week47.eitc_by_agi_count.v1", "source_column_id": "10k_to_15k", "source_row_id": "10k_to_15k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:91683f4d01793ff63fd8cf9c", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:9f8cf73b9403b30781b7cf3a", "ledger.source_cell.v1:94adf28ace86e6869182f3f6", "ledger.source_cell.v1:3f20a90857c1da6397a0fbb2"], "source_record_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.10k_to_15k.total_earned_income_credit_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "total_earned_income_credit_returns", "source_name": "irs_soi", "source_table": "Filing Season Statistics Table 1", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:b820bbf41819b5890c777857", "period": {"type": "tax_year", "value": 2024}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:9748ad24cb99f7ec448266fa", "source": {"extracted_at": "2026-06-20", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "source_file": "25inweek47.xlsx", "source_name": "irs_soi", "source_sha256": "5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3", "source_size_bytes": 45164, "source_table": "Filing Season Statistics Table 1", "url": "https://www.irs.gov/pub/irs-soi/25inweek47.xlsx", "vintage": "filing_season_2025_week_47_tax_year_2024"}, "source_release_key": "ledger.source_release.v2:266c94d241215da8f97b7643", "source_series_key": "ledger.source_series.v2:8692fd34a56a33b153c0de80", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:36eb6923785a20a39d00412a", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 15000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 10000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "all_individual_income_tax_returns"}, "value": 3819056, "value_type": "integer"} -{"aggregate_fact_key": "ledger.aggregate_fact.v2:7feb675197e6410939834c6f", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:d093f84c3bb43bc4571ec89c", "dimension_value_labels": {"income_range": {"15k_to_20k": "$15,000 under $20,000"}, "us:statutes/26/62#adjusted_gross_income": {"15k_to_20k": "$15,000 under $20,000"}}, "dimensions": {"income_range": "15k_to_20k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2024 tax year sum irs soi total earned income credit for tax unit (income range=15k to 20k) [irs_soi Filing Season Statistics Table 1 25inweek47.xlsx filing_season_2025_week_47_tax_year_2024]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 4, "groupby_value_id": "15k_to_20k", "groupby_value_label": "$15,000 under $20,000", "measure_id": "total_earned_income_credit_amount", "measure_label": "Total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.amount", "record_set_spec_hash": "164f9b82a4305158d1a57b85", "record_set_spec_id": "irs_soi.filing_season_week47.eitc_by_agi_amount.v1", "source_column_id": "15k_to_20k", "source_row_id": "15k_to_20k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:68fdfadac7ceb7bc3cf74aa3", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:e44f080371e304f1272bfc9c", "ledger.source_cell.v1:d2a50400e41379588e0f95c6", "ledger.source_cell.v1:3f20a90857c1da6397a0fbb2"], "source_record_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.15k_to_20k.total_earned_income_credit_amount", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "total_earned_income_credit_amount", "source_name": "irs_soi", "source_table": "Filing Season Statistics Table 1", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:26704c66efa1cc49120622d5", "period": {"type": "tax_year", "value": 2024}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:ec57c21438fc5f45470b05e6", "source": {"extracted_at": "2026-06-20", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "source_file": "25inweek47.xlsx", "source_name": "irs_soi", "source_sha256": "5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3", "source_size_bytes": 45164, "source_table": "Filing Season Statistics Table 1", "url": "https://www.irs.gov/pub/irs-soi/25inweek47.xlsx", "vintage": "filing_season_2025_week_47_tax_year_2024"}, "source_release_key": "ledger.source_release.v2:266c94d241215da8f97b7643", "source_series_key": "ledger.source_series.v2:869539ef8f17bfe14b9d4061", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:eb111f8b532a3148f32cadc3", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 20000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 15000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "all_individual_income_tax_returns"}, "value": 13621624000, "value_type": "integer"} -{"aggregate_fact_key": "ledger.aggregate_fact.v2:8c5ddb015f4ac5ddd5cb9d3b", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:d093f84c3bb43bc4571ec89c", "dimension_value_labels": {"income_range": {"15k_to_20k": "$15,000 under $20,000"}, "us:statutes/26/62#adjusted_gross_income": {"15k_to_20k": "$15,000 under $20,000"}}, "dimensions": {"income_range": "15k_to_20k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2024 tax year count irs soi returns with total earned income credit for tax unit (income range=15k to 20k) [irs_soi Filing Season Statistics Table 1 25inweek47.xlsx filing_season_2025_week_47_tax_year_2024]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 4, "groupby_value_id": "15k_to_20k", "groupby_value_label": "$15,000 under $20,000", "measure_id": "total_earned_income_credit_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.count", "record_set_spec_hash": "5baf962c82f213018a03f6c3", "record_set_spec_id": "irs_soi.filing_season_week47.eitc_by_agi_count.v1", "source_column_id": "15k_to_20k", "source_row_id": "15k_to_20k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:a6c00df4155c6c746ebb00ea", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:7b1a0d6e03e04b1ea99c2015", "ledger.source_cell.v1:d2a50400e41379588e0f95c6", "ledger.source_cell.v1:3f20a90857c1da6397a0fbb2"], "source_record_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.15k_to_20k.total_earned_income_credit_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "total_earned_income_credit_returns", "source_name": "irs_soi", "source_table": "Filing Season Statistics Table 1", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:b820bbf41819b5890c777857", "period": {"type": "tax_year", "value": 2024}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:61cb5e7d4739ca5fc7df3f79", "source": {"extracted_at": "2026-06-20", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "source_file": "25inweek47.xlsx", "source_name": "irs_soi", "source_sha256": "5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3", "source_size_bytes": 45164, "source_table": "Filing Season Statistics Table 1", "url": "https://www.irs.gov/pub/irs-soi/25inweek47.xlsx", "vintage": "filing_season_2025_week_47_tax_year_2024"}, "source_release_key": "ledger.source_release.v2:266c94d241215da8f97b7643", "source_series_key": "ledger.source_series.v2:8692fd34a56a33b153c0de80", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:eb111f8b532a3148f32cadc3", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 20000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 15000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "all_individual_income_tax_returns"}, "value": 3664303, "value_type": "integer"} -{"aggregate_fact_key": "ledger.aggregate_fact.v2:81c6bfe13b2d11654e2650c9", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:a47e6be75ec497790553ebc5", "dimension_value_labels": {"income_range": {"1_to_5k": "$1 under $5,000"}, "us:statutes/26/62#adjusted_gross_income": {"1_to_5k": "$1 under $5,000"}}, "dimensions": {"income_range": "1_to_5k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2024 tax year sum irs soi total earned income credit for tax unit (income range=1 to 5k) [irs_soi Filing Season Statistics Table 1 25inweek47.xlsx filing_season_2025_week_47_tax_year_2024]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 1, "groupby_value_id": "1_to_5k", "groupby_value_label": "$1 under $5,000", "measure_id": "total_earned_income_credit_amount", "measure_label": "Total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.amount", "record_set_spec_hash": "164f9b82a4305158d1a57b85", "record_set_spec_id": "irs_soi.filing_season_week47.eitc_by_agi_amount.v1", "source_column_id": "1_to_5k", "source_row_id": "1_to_5k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:7bca6d05df947edc8b9100a2", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:167d984dbd5d3f2f4c5aa7e1", "ledger.source_cell.v1:9dec024d888f4f1c13d0fd4a", "ledger.source_cell.v1:3f20a90857c1da6397a0fbb2"], "source_record_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.1_to_5k.total_earned_income_credit_amount", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "total_earned_income_credit_amount", "source_name": "irs_soi", "source_table": "Filing Season Statistics Table 1", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:26704c66efa1cc49120622d5", "period": {"type": "tax_year", "value": 2024}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:f28aad1141aed42609641d6c", "source": {"extracted_at": "2026-06-20", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "source_file": "25inweek47.xlsx", "source_name": "irs_soi", "source_sha256": "5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3", "source_size_bytes": 45164, "source_table": "Filing Season Statistics Table 1", "url": "https://www.irs.gov/pub/irs-soi/25inweek47.xlsx", "vintage": "filing_season_2025_week_47_tax_year_2024"}, "source_release_key": "ledger.source_release.v2:266c94d241215da8f97b7643", "source_series_key": "ledger.source_series.v2:869539ef8f17bfe14b9d4061", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:98947351713c337d9b97aac9", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 5000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 1, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "all_individual_income_tax_returns"}, "value": 695555000, "value_type": "integer"} -{"aggregate_fact_key": "ledger.aggregate_fact.v2:5afd4aeb6aca6174ccea2ed9", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:a47e6be75ec497790553ebc5", "dimension_value_labels": {"income_range": {"1_to_5k": "$1 under $5,000"}, "us:statutes/26/62#adjusted_gross_income": {"1_to_5k": "$1 under $5,000"}}, "dimensions": {"income_range": "1_to_5k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2024 tax year count irs soi returns with total earned income credit for tax unit (income range=1 to 5k) [irs_soi Filing Season Statistics Table 1 25inweek47.xlsx filing_season_2025_week_47_tax_year_2024]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 1, "groupby_value_id": "1_to_5k", "groupby_value_label": "$1 under $5,000", "measure_id": "total_earned_income_credit_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.count", "record_set_spec_hash": "5baf962c82f213018a03f6c3", "record_set_spec_id": "irs_soi.filing_season_week47.eitc_by_agi_count.v1", "source_column_id": "1_to_5k", "source_row_id": "1_to_5k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:089b33c09f87a6342d94750e", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:dd44ad65507bbef37dde0218", "ledger.source_cell.v1:9dec024d888f4f1c13d0fd4a", "ledger.source_cell.v1:3f20a90857c1da6397a0fbb2"], "source_record_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.1_to_5k.total_earned_income_credit_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "total_earned_income_credit_returns", "source_name": "irs_soi", "source_table": "Filing Season Statistics Table 1", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:b820bbf41819b5890c777857", "period": {"type": "tax_year", "value": 2024}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:a1d9930ed41da40cee720f1b", "source": {"extracted_at": "2026-06-20", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "source_file": "25inweek47.xlsx", "source_name": "irs_soi", "source_sha256": "5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3", "source_size_bytes": 45164, "source_table": "Filing Season Statistics Table 1", "url": "https://www.irs.gov/pub/irs-soi/25inweek47.xlsx", "vintage": "filing_season_2025_week_47_tax_year_2024"}, "source_release_key": "ledger.source_release.v2:266c94d241215da8f97b7643", "source_series_key": "ledger.source_series.v2:8692fd34a56a33b153c0de80", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:98947351713c337d9b97aac9", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 5000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 1, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "all_individual_income_tax_returns"}, "value": 1587131, "value_type": "integer"} -{"aggregate_fact_key": "ledger.aggregate_fact.v2:a2cd77bcfdef6dc8cb7b7d6f", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:62929b4b765ddac44e6be7e9", "dimension_value_labels": {"income_range": {"1m_plus": "$1,000,000 or more"}, "us:statutes/26/62#adjusted_gross_income": {"1m_plus": "$1,000,000 or more"}}, "dimensions": {"income_range": "1m_plus"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2024 tax year sum irs soi total earned income credit for tax unit (income range=1m plus) [irs_soi Filing Season Statistics Table 1 25inweek47.xlsx filing_season_2025_week_47_tax_year_2024]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 15, "groupby_value_id": "1m_plus", "groupby_value_label": "$1,000,000 or more", "measure_id": "total_earned_income_credit_amount", "measure_label": "Total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.amount", "record_set_spec_hash": "164f9b82a4305158d1a57b85", "record_set_spec_id": "irs_soi.filing_season_week47.eitc_by_agi_amount.v1", "source_column_id": "1m_plus", "source_row_id": "1m_plus", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:3b90a7cb0ccbf06128ded9aa", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:b14934d6b82716fe0d7e9669", "ledger.source_cell.v1:f555862821d6d31e20485d1f", "ledger.source_cell.v1:3f20a90857c1da6397a0fbb2"], "source_record_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.1m_plus.total_earned_income_credit_amount", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "total_earned_income_credit_amount", "source_name": "irs_soi", "source_table": "Filing Season Statistics Table 1", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:26704c66efa1cc49120622d5", "period": {"type": "tax_year", "value": 2024}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:063b99ef77eb53905a843f41", "source": {"extracted_at": "2026-06-20", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "source_file": "25inweek47.xlsx", "source_name": "irs_soi", "source_sha256": "5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3", "source_size_bytes": 45164, "source_table": "Filing Season Statistics Table 1", "url": "https://www.irs.gov/pub/irs-soi/25inweek47.xlsx", "vintage": "filing_season_2025_week_47_tax_year_2024"}, "source_release_key": "ledger.source_release.v2:266c94d241215da8f97b7643", "source_series_key": "ledger.source_series.v2:869539ef8f17bfe14b9d4061", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:5e81f056a3a960fcd1a5ac83", "universe_constraints": {"constraints": [{"operator": ">=", "role": "filter", "unit": "usd", "value": 1000000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "all_individual_income_tax_returns"}, "value": 0, "value_type": "integer"} -{"aggregate_fact_key": "ledger.aggregate_fact.v2:c27c29e49f0c46a5309f760c", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:62929b4b765ddac44e6be7e9", "dimension_value_labels": {"income_range": {"1m_plus": "$1,000,000 or more"}, "us:statutes/26/62#adjusted_gross_income": {"1m_plus": "$1,000,000 or more"}}, "dimensions": {"income_range": "1m_plus"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2024 tax year count irs soi returns with total earned income credit for tax unit (income range=1m plus) [irs_soi Filing Season Statistics Table 1 25inweek47.xlsx filing_season_2025_week_47_tax_year_2024]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 15, "groupby_value_id": "1m_plus", "groupby_value_label": "$1,000,000 or more", "measure_id": "total_earned_income_credit_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.count", "record_set_spec_hash": "5baf962c82f213018a03f6c3", "record_set_spec_id": "irs_soi.filing_season_week47.eitc_by_agi_count.v1", "source_column_id": "1m_plus", "source_row_id": "1m_plus", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:df4f0f4f0e8b93522eacfeb3", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:9ea1ea7cdae0643db8a5d569", "ledger.source_cell.v1:f555862821d6d31e20485d1f", "ledger.source_cell.v1:3f20a90857c1da6397a0fbb2"], "source_record_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.1m_plus.total_earned_income_credit_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "total_earned_income_credit_returns", "source_name": "irs_soi", "source_table": "Filing Season Statistics Table 1", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:b820bbf41819b5890c777857", "period": {"type": "tax_year", "value": 2024}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:fccba0e6656d0379a5c741ac", "source": {"extracted_at": "2026-06-20", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "source_file": "25inweek47.xlsx", "source_name": "irs_soi", "source_sha256": "5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3", "source_size_bytes": 45164, "source_table": "Filing Season Statistics Table 1", "url": "https://www.irs.gov/pub/irs-soi/25inweek47.xlsx", "vintage": "filing_season_2025_week_47_tax_year_2024"}, "source_release_key": "ledger.source_release.v2:266c94d241215da8f97b7643", "source_series_key": "ledger.source_series.v2:8692fd34a56a33b153c0de80", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:5e81f056a3a960fcd1a5ac83", "universe_constraints": {"constraints": [{"operator": ">=", "role": "filter", "unit": "usd", "value": 1000000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "all_individual_income_tax_returns"}, "value": 0, "value_type": "integer"} -{"aggregate_fact_key": "ledger.aggregate_fact.v2:22e8bc398cf5596ecd275ddd", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:57eb2320d00d495157bd1811", "dimension_value_labels": {"income_range": {"200k_to_250k": "$200,000 under $250,000"}, "us:statutes/26/62#adjusted_gross_income": {"200k_to_250k": "$200,000 under $250,000"}}, "dimensions": {"income_range": "200k_to_250k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2024 tax year sum irs soi total earned income credit for tax unit (income range=200k to 250k) [irs_soi Filing Season Statistics Table 1 25inweek47.xlsx filing_season_2025_week_47_tax_year_2024]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 12, "groupby_value_id": "200k_to_250k", "groupby_value_label": "$200,000 under $250,000", "measure_id": "total_earned_income_credit_amount", "measure_label": "Total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.amount", "record_set_spec_hash": "164f9b82a4305158d1a57b85", "record_set_spec_id": "irs_soi.filing_season_week47.eitc_by_agi_amount.v1", "source_column_id": "200k_to_250k", "source_row_id": "200k_to_250k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:a351f9f4b1ac45bfd6a643f9", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:62e49cc16172fe260790871a", "ledger.source_cell.v1:4ad86450aacaad12eb5b9997", "ledger.source_cell.v1:3f20a90857c1da6397a0fbb2"], "source_record_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.200k_to_250k.total_earned_income_credit_amount", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "total_earned_income_credit_amount", "source_name": "irs_soi", "source_table": "Filing Season Statistics Table 1", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:26704c66efa1cc49120622d5", "period": {"type": "tax_year", "value": 2024}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:52eedb683a31499a60c6b237", "source": {"extracted_at": "2026-06-20", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "source_file": "25inweek47.xlsx", "source_name": "irs_soi", "source_sha256": "5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3", "source_size_bytes": 45164, "source_table": "Filing Season Statistics Table 1", "url": "https://www.irs.gov/pub/irs-soi/25inweek47.xlsx", "vintage": "filing_season_2025_week_47_tax_year_2024"}, "source_release_key": "ledger.source_release.v2:266c94d241215da8f97b7643", "source_series_key": "ledger.source_series.v2:869539ef8f17bfe14b9d4061", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:241b6e1e9693b122ce6a09ee", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 250000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 200000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "all_individual_income_tax_returns"}, "value": 0, "value_type": "integer"} -{"aggregate_fact_key": "ledger.aggregate_fact.v2:cfe5bd858bba4f37a4e9301f", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:57eb2320d00d495157bd1811", "dimension_value_labels": {"income_range": {"200k_to_250k": "$200,000 under $250,000"}, "us:statutes/26/62#adjusted_gross_income": {"200k_to_250k": "$200,000 under $250,000"}}, "dimensions": {"income_range": "200k_to_250k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2024 tax year count irs soi returns with total earned income credit for tax unit (income range=200k to 250k) [irs_soi Filing Season Statistics Table 1 25inweek47.xlsx filing_season_2025_week_47_tax_year_2024]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 12, "groupby_value_id": "200k_to_250k", "groupby_value_label": "$200,000 under $250,000", "measure_id": "total_earned_income_credit_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.count", "record_set_spec_hash": "5baf962c82f213018a03f6c3", "record_set_spec_id": "irs_soi.filing_season_week47.eitc_by_agi_count.v1", "source_column_id": "200k_to_250k", "source_row_id": "200k_to_250k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:ae820a7b21fc58384c6f555e", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:faba6841e0588b1744426994", "ledger.source_cell.v1:4ad86450aacaad12eb5b9997", "ledger.source_cell.v1:3f20a90857c1da6397a0fbb2"], "source_record_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.200k_to_250k.total_earned_income_credit_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "total_earned_income_credit_returns", "source_name": "irs_soi", "source_table": "Filing Season Statistics Table 1", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:b820bbf41819b5890c777857", "period": {"type": "tax_year", "value": 2024}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:b90f30f52f1ac8599092ca3c", "source": {"extracted_at": "2026-06-20", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "source_file": "25inweek47.xlsx", "source_name": "irs_soi", "source_sha256": "5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3", "source_size_bytes": 45164, "source_table": "Filing Season Statistics Table 1", "url": "https://www.irs.gov/pub/irs-soi/25inweek47.xlsx", "vintage": "filing_season_2025_week_47_tax_year_2024"}, "source_release_key": "ledger.source_release.v2:266c94d241215da8f97b7643", "source_series_key": "ledger.source_series.v2:8692fd34a56a33b153c0de80", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:241b6e1e9693b122ce6a09ee", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 250000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 200000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "all_individual_income_tax_returns"}, "value": 0, "value_type": "integer"} -{"aggregate_fact_key": "ledger.aggregate_fact.v2:986197dd3b461eda99c0ef8c", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:6ef862e9832071884d4dc45d", "dimension_value_labels": {"income_range": {"20k_to_25k": "$20,000 under $25,000"}, "us:statutes/26/62#adjusted_gross_income": {"20k_to_25k": "$20,000 under $25,000"}}, "dimensions": {"income_range": "20k_to_25k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2024 tax year sum irs soi total earned income credit for tax unit (income range=20k to 25k) [irs_soi Filing Season Statistics Table 1 25inweek47.xlsx filing_season_2025_week_47_tax_year_2024]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 5, "groupby_value_id": "20k_to_25k", "groupby_value_label": "$20,000 under $25,000", "measure_id": "total_earned_income_credit_amount", "measure_label": "Total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.amount", "record_set_spec_hash": "164f9b82a4305158d1a57b85", "record_set_spec_id": "irs_soi.filing_season_week47.eitc_by_agi_amount.v1", "source_column_id": "20k_to_25k", "source_row_id": "20k_to_25k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:352226cbb6d88072bd03d901", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:c3b1e69e1380d938624aa9a6", "ledger.source_cell.v1:c19cb78740d3c0016caaa13e", "ledger.source_cell.v1:3f20a90857c1da6397a0fbb2"], "source_record_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.20k_to_25k.total_earned_income_credit_amount", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "total_earned_income_credit_amount", "source_name": "irs_soi", "source_table": "Filing Season Statistics Table 1", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:26704c66efa1cc49120622d5", "period": {"type": "tax_year", "value": 2024}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:cc4d4d367ca88ec49515f47c", "source": {"extracted_at": "2026-06-20", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "source_file": "25inweek47.xlsx", "source_name": "irs_soi", "source_sha256": "5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3", "source_size_bytes": 45164, "source_table": "Filing Season Statistics Table 1", "url": "https://www.irs.gov/pub/irs-soi/25inweek47.xlsx", "vintage": "filing_season_2025_week_47_tax_year_2024"}, "source_release_key": "ledger.source_release.v2:266c94d241215da8f97b7643", "source_series_key": "ledger.source_series.v2:869539ef8f17bfe14b9d4061", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:5b1fded6cbf0e8ded76f8427", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 25000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 20000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "all_individual_income_tax_returns"}, "value": 12285554000, "value_type": "integer"} -{"aggregate_fact_key": "ledger.aggregate_fact.v2:05508e2caa3c97cc34ce46dd", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:6ef862e9832071884d4dc45d", "dimension_value_labels": {"income_range": {"20k_to_25k": "$20,000 under $25,000"}, "us:statutes/26/62#adjusted_gross_income": {"20k_to_25k": "$20,000 under $25,000"}}, "dimensions": {"income_range": "20k_to_25k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2024 tax year count irs soi returns with total earned income credit for tax unit (income range=20k to 25k) [irs_soi Filing Season Statistics Table 1 25inweek47.xlsx filing_season_2025_week_47_tax_year_2024]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 5, "groupby_value_id": "20k_to_25k", "groupby_value_label": "$20,000 under $25,000", "measure_id": "total_earned_income_credit_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.count", "record_set_spec_hash": "5baf962c82f213018a03f6c3", "record_set_spec_id": "irs_soi.filing_season_week47.eitc_by_agi_count.v1", "source_column_id": "20k_to_25k", "source_row_id": "20k_to_25k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:e1a82a17d8e37fd0fff561ad", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:8334b528fbdf28b5fdb219fe", "ledger.source_cell.v1:c19cb78740d3c0016caaa13e", "ledger.source_cell.v1:3f20a90857c1da6397a0fbb2"], "source_record_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.20k_to_25k.total_earned_income_credit_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "total_earned_income_credit_returns", "source_name": "irs_soi", "source_table": "Filing Season Statistics Table 1", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:b820bbf41819b5890c777857", "period": {"type": "tax_year", "value": 2024}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:02cc22714d7772d346494a2d", "source": {"extracted_at": "2026-06-20", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "source_file": "25inweek47.xlsx", "source_name": "irs_soi", "source_sha256": "5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3", "source_size_bytes": 45164, "source_table": "Filing Season Statistics Table 1", "url": "https://www.irs.gov/pub/irs-soi/25inweek47.xlsx", "vintage": "filing_season_2025_week_47_tax_year_2024"}, "source_release_key": "ledger.source_release.v2:266c94d241215da8f97b7643", "source_series_key": "ledger.source_series.v2:8692fd34a56a33b153c0de80", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:5b1fded6cbf0e8ded76f8427", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 25000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 20000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "all_individual_income_tax_returns"}, "value": 2313643, "value_type": "integer"} -{"aggregate_fact_key": "ledger.aggregate_fact.v2:a806fc87ebadd9da75d41380", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:b7f3287b73ad000f3098ca40", "dimension_value_labels": {"income_range": {"250k_to_500k": "$250,000 under $500,000"}, "us:statutes/26/62#adjusted_gross_income": {"250k_to_500k": "$250,000 under $500,000"}}, "dimensions": {"income_range": "250k_to_500k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2024 tax year sum irs soi total earned income credit for tax unit (income range=250k to 500k) [irs_soi Filing Season Statistics Table 1 25inweek47.xlsx filing_season_2025_week_47_tax_year_2024]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 13, "groupby_value_id": "250k_to_500k", "groupby_value_label": "$250,000 under $500,000", "measure_id": "total_earned_income_credit_amount", "measure_label": "Total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.amount", "record_set_spec_hash": "164f9b82a4305158d1a57b85", "record_set_spec_id": "irs_soi.filing_season_week47.eitc_by_agi_amount.v1", "source_column_id": "250k_to_500k", "source_row_id": "250k_to_500k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:01819f7a8017087ac6afabfd", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:5b15a12d2d8d4791a0490396", "ledger.source_cell.v1:1cd362c186f8062ace552ff8", "ledger.source_cell.v1:3f20a90857c1da6397a0fbb2"], "source_record_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.250k_to_500k.total_earned_income_credit_amount", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "total_earned_income_credit_amount", "source_name": "irs_soi", "source_table": "Filing Season Statistics Table 1", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:26704c66efa1cc49120622d5", "period": {"type": "tax_year", "value": 2024}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:5686343d4e94301198f1abb0", "source": {"extracted_at": "2026-06-20", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "source_file": "25inweek47.xlsx", "source_name": "irs_soi", "source_sha256": "5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3", "source_size_bytes": 45164, "source_table": "Filing Season Statistics Table 1", "url": "https://www.irs.gov/pub/irs-soi/25inweek47.xlsx", "vintage": "filing_season_2025_week_47_tax_year_2024"}, "source_release_key": "ledger.source_release.v2:266c94d241215da8f97b7643", "source_series_key": "ledger.source_series.v2:869539ef8f17bfe14b9d4061", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:880e4d3cb909102d0bf0bf1a", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 500000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 250000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "all_individual_income_tax_returns"}, "value": 0, "value_type": "integer"} -{"aggregate_fact_key": "ledger.aggregate_fact.v2:5b4faa9569cca3c222d82066", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:b7f3287b73ad000f3098ca40", "dimension_value_labels": {"income_range": {"250k_to_500k": "$250,000 under $500,000"}, "us:statutes/26/62#adjusted_gross_income": {"250k_to_500k": "$250,000 under $500,000"}}, "dimensions": {"income_range": "250k_to_500k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2024 tax year count irs soi returns with total earned income credit for tax unit (income range=250k to 500k) [irs_soi Filing Season Statistics Table 1 25inweek47.xlsx filing_season_2025_week_47_tax_year_2024]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 13, "groupby_value_id": "250k_to_500k", "groupby_value_label": "$250,000 under $500,000", "measure_id": "total_earned_income_credit_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.count", "record_set_spec_hash": "5baf962c82f213018a03f6c3", "record_set_spec_id": "irs_soi.filing_season_week47.eitc_by_agi_count.v1", "source_column_id": "250k_to_500k", "source_row_id": "250k_to_500k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:72d3c7b7aa3854d655b35c22", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:dcead57e3560acacc60b1197", "ledger.source_cell.v1:1cd362c186f8062ace552ff8", "ledger.source_cell.v1:3f20a90857c1da6397a0fbb2"], "source_record_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.250k_to_500k.total_earned_income_credit_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "total_earned_income_credit_returns", "source_name": "irs_soi", "source_table": "Filing Season Statistics Table 1", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:b820bbf41819b5890c777857", "period": {"type": "tax_year", "value": 2024}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:5d741084dab6a21548b816bf", "source": {"extracted_at": "2026-06-20", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "source_file": "25inweek47.xlsx", "source_name": "irs_soi", "source_sha256": "5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3", "source_size_bytes": 45164, "source_table": "Filing Season Statistics Table 1", "url": "https://www.irs.gov/pub/irs-soi/25inweek47.xlsx", "vintage": "filing_season_2025_week_47_tax_year_2024"}, "source_release_key": "ledger.source_release.v2:266c94d241215da8f97b7643", "source_series_key": "ledger.source_series.v2:8692fd34a56a33b153c0de80", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:880e4d3cb909102d0bf0bf1a", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 500000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 250000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "all_individual_income_tax_returns"}, "value": 0, "value_type": "integer"} -{"aggregate_fact_key": "ledger.aggregate_fact.v2:5fae1910d30e565691f94400", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:9138569a6d7a2f6e880cc479", "dimension_value_labels": {"income_range": {"25k_to_30k": "$25,000 under $30,000"}, "us:statutes/26/62#adjusted_gross_income": {"25k_to_30k": "$25,000 under $30,000"}}, "dimensions": {"income_range": "25k_to_30k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2024 tax year sum irs soi total earned income credit for tax unit (income range=25k to 30k) [irs_soi Filing Season Statistics Table 1 25inweek47.xlsx filing_season_2025_week_47_tax_year_2024]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 6, "groupby_value_id": "25k_to_30k", "groupby_value_label": "$25,000 under $30,000", "measure_id": "total_earned_income_credit_amount", "measure_label": "Total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.amount", "record_set_spec_hash": "164f9b82a4305158d1a57b85", "record_set_spec_id": "irs_soi.filing_season_week47.eitc_by_agi_amount.v1", "source_column_id": "25k_to_30k", "source_row_id": "25k_to_30k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:b6d6bdcb313a8ddf151bf24a", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:11d85685448674544061eafa", "ledger.source_cell.v1:7ec6464e0aa4e03f4edbc6ac", "ledger.source_cell.v1:3f20a90857c1da6397a0fbb2"], "source_record_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.25k_to_30k.total_earned_income_credit_amount", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "total_earned_income_credit_amount", "source_name": "irs_soi", "source_table": "Filing Season Statistics Table 1", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:26704c66efa1cc49120622d5", "period": {"type": "tax_year", "value": 2024}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:3ed18ee25741455ac19e0e6c", "source": {"extracted_at": "2026-06-20", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "source_file": "25inweek47.xlsx", "source_name": "irs_soi", "source_sha256": "5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3", "source_size_bytes": 45164, "source_table": "Filing Season Statistics Table 1", "url": "https://www.irs.gov/pub/irs-soi/25inweek47.xlsx", "vintage": "filing_season_2025_week_47_tax_year_2024"}, "source_release_key": "ledger.source_release.v2:266c94d241215da8f97b7643", "source_series_key": "ledger.source_series.v2:869539ef8f17bfe14b9d4061", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:28f882198f598b54a5f503d9", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 30000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 25000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "all_individual_income_tax_returns"}, "value": 9134575000, "value_type": "integer"} -{"aggregate_fact_key": "ledger.aggregate_fact.v2:2dfd6460b13868a367264dbd", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:9138569a6d7a2f6e880cc479", "dimension_value_labels": {"income_range": {"25k_to_30k": "$25,000 under $30,000"}, "us:statutes/26/62#adjusted_gross_income": {"25k_to_30k": "$25,000 under $30,000"}}, "dimensions": {"income_range": "25k_to_30k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2024 tax year count irs soi returns with total earned income credit for tax unit (income range=25k to 30k) [irs_soi Filing Season Statistics Table 1 25inweek47.xlsx filing_season_2025_week_47_tax_year_2024]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 6, "groupby_value_id": "25k_to_30k", "groupby_value_label": "$25,000 under $30,000", "measure_id": "total_earned_income_credit_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.count", "record_set_spec_hash": "5baf962c82f213018a03f6c3", "record_set_spec_id": "irs_soi.filing_season_week47.eitc_by_agi_count.v1", "source_column_id": "25k_to_30k", "source_row_id": "25k_to_30k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:c159c1b9362397f4ab833187", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:5a6496d8fad4e1ecd9de1340", "ledger.source_cell.v1:7ec6464e0aa4e03f4edbc6ac", "ledger.source_cell.v1:3f20a90857c1da6397a0fbb2"], "source_record_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.25k_to_30k.total_earned_income_credit_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "total_earned_income_credit_returns", "source_name": "irs_soi", "source_table": "Filing Season Statistics Table 1", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:b820bbf41819b5890c777857", "period": {"type": "tax_year", "value": 2024}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:40a9a451cc18405842eb9a09", "source": {"extracted_at": "2026-06-20", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "source_file": "25inweek47.xlsx", "source_name": "irs_soi", "source_sha256": "5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3", "source_size_bytes": 45164, "source_table": "Filing Season Statistics Table 1", "url": "https://www.irs.gov/pub/irs-soi/25inweek47.xlsx", "vintage": "filing_season_2025_week_47_tax_year_2024"}, "source_release_key": "ledger.source_release.v2:266c94d241215da8f97b7643", "source_series_key": "ledger.source_series.v2:8692fd34a56a33b153c0de80", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:28f882198f598b54a5f503d9", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 30000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 25000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "all_individual_income_tax_returns"}, "value": 1863562, "value_type": "integer"} -{"aggregate_fact_key": "ledger.aggregate_fact.v2:7c108e43cf627fdb0bd7d071", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:65ded27bb83d1ff300221403", "dimension_value_labels": {"income_range": {"30k_to_40k": "$30,000 under $40,000"}, "us:statutes/26/62#adjusted_gross_income": {"30k_to_40k": "$30,000 under $40,000"}}, "dimensions": {"income_range": "30k_to_40k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2024 tax year sum irs soi total earned income credit for tax unit (income range=30k to 40k) [irs_soi Filing Season Statistics Table 1 25inweek47.xlsx filing_season_2025_week_47_tax_year_2024]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 7, "groupby_value_id": "30k_to_40k", "groupby_value_label": "$30,000 under $40,000", "measure_id": "total_earned_income_credit_amount", "measure_label": "Total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.amount", "record_set_spec_hash": "164f9b82a4305158d1a57b85", "record_set_spec_id": "irs_soi.filing_season_week47.eitc_by_agi_amount.v1", "source_column_id": "30k_to_40k", "source_row_id": "30k_to_40k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:3dc4daee84969bb895c2fd39", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:6e136c2426be8a64a7cd2d87", "ledger.source_cell.v1:8270839c7b2d1a5e9c8a5733", "ledger.source_cell.v1:3f20a90857c1da6397a0fbb2"], "source_record_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.30k_to_40k.total_earned_income_credit_amount", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "total_earned_income_credit_amount", "source_name": "irs_soi", "source_table": "Filing Season Statistics Table 1", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:26704c66efa1cc49120622d5", "period": {"type": "tax_year", "value": 2024}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:bc7fd7a8ea323157b90aef81", "source": {"extracted_at": "2026-06-20", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "source_file": "25inweek47.xlsx", "source_name": "irs_soi", "source_sha256": "5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3", "source_size_bytes": 45164, "source_table": "Filing Season Statistics Table 1", "url": "https://www.irs.gov/pub/irs-soi/25inweek47.xlsx", "vintage": "filing_season_2025_week_47_tax_year_2024"}, "source_release_key": "ledger.source_release.v2:266c94d241215da8f97b7643", "source_series_key": "ledger.source_series.v2:869539ef8f17bfe14b9d4061", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:0f2aefb753fb3cd8441ddbea", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 40000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 30000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "all_individual_income_tax_returns"}, "value": 13400760000, "value_type": "integer"} -{"aggregate_fact_key": "ledger.aggregate_fact.v2:592e76eef03a605f56c923d4", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:65ded27bb83d1ff300221403", "dimension_value_labels": {"income_range": {"30k_to_40k": "$30,000 under $40,000"}, "us:statutes/26/62#adjusted_gross_income": {"30k_to_40k": "$30,000 under $40,000"}}, "dimensions": {"income_range": "30k_to_40k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2024 tax year count irs soi returns with total earned income credit for tax unit (income range=30k to 40k) [irs_soi Filing Season Statistics Table 1 25inweek47.xlsx filing_season_2025_week_47_tax_year_2024]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 7, "groupby_value_id": "30k_to_40k", "groupby_value_label": "$30,000 under $40,000", "measure_id": "total_earned_income_credit_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.count", "record_set_spec_hash": "5baf962c82f213018a03f6c3", "record_set_spec_id": "irs_soi.filing_season_week47.eitc_by_agi_count.v1", "source_column_id": "30k_to_40k", "source_row_id": "30k_to_40k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:36c814519b1e5e71b23f407a", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:e266ea6614099f510d4adef6", "ledger.source_cell.v1:8270839c7b2d1a5e9c8a5733", "ledger.source_cell.v1:3f20a90857c1da6397a0fbb2"], "source_record_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.30k_to_40k.total_earned_income_credit_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "total_earned_income_credit_returns", "source_name": "irs_soi", "source_table": "Filing Season Statistics Table 1", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:b820bbf41819b5890c777857", "period": {"type": "tax_year", "value": 2024}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:b4c8896de6534451cff6e939", "source": {"extracted_at": "2026-06-20", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "source_file": "25inweek47.xlsx", "source_name": "irs_soi", "source_sha256": "5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3", "source_size_bytes": 45164, "source_table": "Filing Season Statistics Table 1", "url": "https://www.irs.gov/pub/irs-soi/25inweek47.xlsx", "vintage": "filing_season_2025_week_47_tax_year_2024"}, "source_release_key": "ledger.source_release.v2:266c94d241215da8f97b7643", "source_series_key": "ledger.source_series.v2:8692fd34a56a33b153c0de80", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:0f2aefb753fb3cd8441ddbea", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 40000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 30000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "all_individual_income_tax_returns"}, "value": 3676017, "value_type": "integer"} -{"aggregate_fact_key": "ledger.aggregate_fact.v2:285a13f8114c70445c50279e", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:028bbc01b9d343321be601b9", "dimension_value_labels": {"income_range": {"40k_to_50k": "$40,000 under $50,000"}, "us:statutes/26/62#adjusted_gross_income": {"40k_to_50k": "$40,000 under $50,000"}}, "dimensions": {"income_range": "40k_to_50k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2024 tax year sum irs soi total earned income credit for tax unit (income range=40k to 50k) [irs_soi Filing Season Statistics Table 1 25inweek47.xlsx filing_season_2025_week_47_tax_year_2024]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 8, "groupby_value_id": "40k_to_50k", "groupby_value_label": "$40,000 under $50,000", "measure_id": "total_earned_income_credit_amount", "measure_label": "Total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.amount", "record_set_spec_hash": "164f9b82a4305158d1a57b85", "record_set_spec_id": "irs_soi.filing_season_week47.eitc_by_agi_amount.v1", "source_column_id": "40k_to_50k", "source_row_id": "40k_to_50k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:8ad43f766dd08a0bf97a775f", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:1cfcc79fb6febc76ae08999c", "ledger.source_cell.v1:b577686e80af10ef35b2fbf5", "ledger.source_cell.v1:3f20a90857c1da6397a0fbb2"], "source_record_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.40k_to_50k.total_earned_income_credit_amount", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "total_earned_income_credit_amount", "source_name": "irs_soi", "source_table": "Filing Season Statistics Table 1", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:26704c66efa1cc49120622d5", "period": {"type": "tax_year", "value": 2024}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:25423f2e6c9b6f16a4345670", "source": {"extracted_at": "2026-06-20", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "source_file": "25inweek47.xlsx", "source_name": "irs_soi", "source_sha256": "5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3", "source_size_bytes": 45164, "source_table": "Filing Season Statistics Table 1", "url": "https://www.irs.gov/pub/irs-soi/25inweek47.xlsx", "vintage": "filing_season_2025_week_47_tax_year_2024"}, "source_release_key": "ledger.source_release.v2:266c94d241215da8f97b7643", "source_series_key": "ledger.source_series.v2:869539ef8f17bfe14b9d4061", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:65b5767dde8a0ac65ead2c2a", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 50000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 40000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "all_individual_income_tax_returns"}, "value": 5986037000, "value_type": "integer"} -{"aggregate_fact_key": "ledger.aggregate_fact.v2:89b61d7e394e16d41435ad14", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:028bbc01b9d343321be601b9", "dimension_value_labels": {"income_range": {"40k_to_50k": "$40,000 under $50,000"}, "us:statutes/26/62#adjusted_gross_income": {"40k_to_50k": "$40,000 under $50,000"}}, "dimensions": {"income_range": "40k_to_50k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2024 tax year count irs soi returns with total earned income credit for tax unit (income range=40k to 50k) [irs_soi Filing Season Statistics Table 1 25inweek47.xlsx filing_season_2025_week_47_tax_year_2024]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 8, "groupby_value_id": "40k_to_50k", "groupby_value_label": "$40,000 under $50,000", "measure_id": "total_earned_income_credit_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.count", "record_set_spec_hash": "5baf962c82f213018a03f6c3", "record_set_spec_id": "irs_soi.filing_season_week47.eitc_by_agi_count.v1", "source_column_id": "40k_to_50k", "source_row_id": "40k_to_50k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:cd7668dbd91f1fa99be85e0d", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:1e9d7e45b5bab08248fee853", "ledger.source_cell.v1:b577686e80af10ef35b2fbf5", "ledger.source_cell.v1:3f20a90857c1da6397a0fbb2"], "source_record_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.40k_to_50k.total_earned_income_credit_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "total_earned_income_credit_returns", "source_name": "irs_soi", "source_table": "Filing Season Statistics Table 1", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:b820bbf41819b5890c777857", "period": {"type": "tax_year", "value": 2024}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:3b6a3cf95c6a806e410af2f5", "source": {"extracted_at": "2026-06-20", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "source_file": "25inweek47.xlsx", "source_name": "irs_soi", "source_sha256": "5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3", "source_size_bytes": 45164, "source_table": "Filing Season Statistics Table 1", "url": "https://www.irs.gov/pub/irs-soi/25inweek47.xlsx", "vintage": "filing_season_2025_week_47_tax_year_2024"}, "source_release_key": "ledger.source_release.v2:266c94d241215da8f97b7643", "source_series_key": "ledger.source_series.v2:8692fd34a56a33b153c0de80", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:65b5767dde8a0ac65ead2c2a", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 50000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 40000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "all_individual_income_tax_returns"}, "value": 2960241, "value_type": "integer"} -{"aggregate_fact_key": "ledger.aggregate_fact.v2:29371a2981e93cd838dfd20a", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:a710182a11ad9c722e6d4841", "dimension_value_labels": {"income_range": {"500k_to_1m": "$500,000 under $1,000,000"}, "us:statutes/26/62#adjusted_gross_income": {"500k_to_1m": "$500,000 under $1,000,000"}}, "dimensions": {"income_range": "500k_to_1m"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2024 tax year sum irs soi total earned income credit for tax unit (income range=500k to 1m) [irs_soi Filing Season Statistics Table 1 25inweek47.xlsx filing_season_2025_week_47_tax_year_2024]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 14, "groupby_value_id": "500k_to_1m", "groupby_value_label": "$500,000 under $1,000,000", "measure_id": "total_earned_income_credit_amount", "measure_label": "Total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.amount", "record_set_spec_hash": "164f9b82a4305158d1a57b85", "record_set_spec_id": "irs_soi.filing_season_week47.eitc_by_agi_amount.v1", "source_column_id": "500k_to_1m", "source_row_id": "500k_to_1m", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:f0bf158936e43bb96c08cc75", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:299188500e1ec3c3ac69a5d5", "ledger.source_cell.v1:bc094dd71a601a1b734c8bfb", "ledger.source_cell.v1:3f20a90857c1da6397a0fbb2"], "source_record_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.500k_to_1m.total_earned_income_credit_amount", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "total_earned_income_credit_amount", "source_name": "irs_soi", "source_table": "Filing Season Statistics Table 1", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:26704c66efa1cc49120622d5", "period": {"type": "tax_year", "value": 2024}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:c0709371fc08671cd3201bec", "source": {"extracted_at": "2026-06-20", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "source_file": "25inweek47.xlsx", "source_name": "irs_soi", "source_sha256": "5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3", "source_size_bytes": 45164, "source_table": "Filing Season Statistics Table 1", "url": "https://www.irs.gov/pub/irs-soi/25inweek47.xlsx", "vintage": "filing_season_2025_week_47_tax_year_2024"}, "source_release_key": "ledger.source_release.v2:266c94d241215da8f97b7643", "source_series_key": "ledger.source_series.v2:869539ef8f17bfe14b9d4061", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:58100ae5fd354ddd2435fa15", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 1000000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 500000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "all_individual_income_tax_returns"}, "value": 0, "value_type": "integer"} -{"aggregate_fact_key": "ledger.aggregate_fact.v2:ccbe7e182d8d4624ae17f184", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:a710182a11ad9c722e6d4841", "dimension_value_labels": {"income_range": {"500k_to_1m": "$500,000 under $1,000,000"}, "us:statutes/26/62#adjusted_gross_income": {"500k_to_1m": "$500,000 under $1,000,000"}}, "dimensions": {"income_range": "500k_to_1m"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2024 tax year count irs soi returns with total earned income credit for tax unit (income range=500k to 1m) [irs_soi Filing Season Statistics Table 1 25inweek47.xlsx filing_season_2025_week_47_tax_year_2024]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 14, "groupby_value_id": "500k_to_1m", "groupby_value_label": "$500,000 under $1,000,000", "measure_id": "total_earned_income_credit_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.count", "record_set_spec_hash": "5baf962c82f213018a03f6c3", "record_set_spec_id": "irs_soi.filing_season_week47.eitc_by_agi_count.v1", "source_column_id": "500k_to_1m", "source_row_id": "500k_to_1m", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:24e8e719b7ec1dd8997a0747", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:f1671abf1d41ec3f67103015", "ledger.source_cell.v1:bc094dd71a601a1b734c8bfb", "ledger.source_cell.v1:3f20a90857c1da6397a0fbb2"], "source_record_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.500k_to_1m.total_earned_income_credit_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "total_earned_income_credit_returns", "source_name": "irs_soi", "source_table": "Filing Season Statistics Table 1", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:b820bbf41819b5890c777857", "period": {"type": "tax_year", "value": 2024}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:49cf4fbbd604a38862cc6032", "source": {"extracted_at": "2026-06-20", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "source_file": "25inweek47.xlsx", "source_name": "irs_soi", "source_sha256": "5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3", "source_size_bytes": 45164, "source_table": "Filing Season Statistics Table 1", "url": "https://www.irs.gov/pub/irs-soi/25inweek47.xlsx", "vintage": "filing_season_2025_week_47_tax_year_2024"}, "source_release_key": "ledger.source_release.v2:266c94d241215da8f97b7643", "source_series_key": "ledger.source_series.v2:8692fd34a56a33b153c0de80", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:58100ae5fd354ddd2435fa15", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 1000000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 500000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "all_individual_income_tax_returns"}, "value": 0, "value_type": "integer"} -{"aggregate_fact_key": "ledger.aggregate_fact.v2:cca7c11c1becf0274a86e6b3", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:6f7eb3e5c26acf9aa73a6193", "dimension_value_labels": {"income_range": {"50k_to_75k": "$50,000 under $75,000"}, "us:statutes/26/62#adjusted_gross_income": {"50k_to_75k": "$50,000 under $75,000"}}, "dimensions": {"income_range": "50k_to_75k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2024 tax year sum irs soi total earned income credit for tax unit (income range=50k to 75k) [irs_soi Filing Season Statistics Table 1 25inweek47.xlsx filing_season_2025_week_47_tax_year_2024]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 9, "groupby_value_id": "50k_to_75k", "groupby_value_label": "$50,000 under $75,000", "measure_id": "total_earned_income_credit_amount", "measure_label": "Total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.amount", "record_set_spec_hash": "164f9b82a4305158d1a57b85", "record_set_spec_id": "irs_soi.filing_season_week47.eitc_by_agi_amount.v1", "source_column_id": "50k_to_75k", "source_row_id": "50k_to_75k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:b160d67475cce3ffcd6635aa", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:fea493f9f81523338768aa2f", "ledger.source_cell.v1:e7437c482ecb775e112cd852", "ledger.source_cell.v1:3f20a90857c1da6397a0fbb2"], "source_record_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.50k_to_75k.total_earned_income_credit_amount", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "total_earned_income_credit_amount", "source_name": "irs_soi", "source_table": "Filing Season Statistics Table 1", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:26704c66efa1cc49120622d5", "period": {"type": "tax_year", "value": 2024}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:9b999fc6e146789866521c4b", "source": {"extracted_at": "2026-06-20", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "source_file": "25inweek47.xlsx", "source_name": "irs_soi", "source_sha256": "5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3", "source_size_bytes": 45164, "source_table": "Filing Season Statistics Table 1", "url": "https://www.irs.gov/pub/irs-soi/25inweek47.xlsx", "vintage": "filing_season_2025_week_47_tax_year_2024"}, "source_release_key": "ledger.source_release.v2:266c94d241215da8f97b7643", "source_series_key": "ledger.source_series.v2:869539ef8f17bfe14b9d4061", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:6a8b1263dc68f6429379ac52", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 75000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 50000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "all_individual_income_tax_returns"}, "value": 1575950000, "value_type": "integer"} -{"aggregate_fact_key": "ledger.aggregate_fact.v2:0f77428d4e33fd74416f7f58", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:6f7eb3e5c26acf9aa73a6193", "dimension_value_labels": {"income_range": {"50k_to_75k": "$50,000 under $75,000"}, "us:statutes/26/62#adjusted_gross_income": {"50k_to_75k": "$50,000 under $75,000"}}, "dimensions": {"income_range": "50k_to_75k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2024 tax year count irs soi returns with total earned income credit for tax unit (income range=50k to 75k) [irs_soi Filing Season Statistics Table 1 25inweek47.xlsx filing_season_2025_week_47_tax_year_2024]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 9, "groupby_value_id": "50k_to_75k", "groupby_value_label": "$50,000 under $75,000", "measure_id": "total_earned_income_credit_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.count", "record_set_spec_hash": "5baf962c82f213018a03f6c3", "record_set_spec_id": "irs_soi.filing_season_week47.eitc_by_agi_count.v1", "source_column_id": "50k_to_75k", "source_row_id": "50k_to_75k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:d05b7b6c53f5bd41c43c56dc", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:1f7bd88149a8e3f1f09be9ef", "ledger.source_cell.v1:e7437c482ecb775e112cd852", "ledger.source_cell.v1:3f20a90857c1da6397a0fbb2"], "source_record_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.50k_to_75k.total_earned_income_credit_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "total_earned_income_credit_returns", "source_name": "irs_soi", "source_table": "Filing Season Statistics Table 1", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:b820bbf41819b5890c777857", "period": {"type": "tax_year", "value": 2024}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:8a7caa7002e5c74d642698a1", "source": {"extracted_at": "2026-06-20", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "source_file": "25inweek47.xlsx", "source_name": "irs_soi", "source_sha256": "5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3", "source_size_bytes": 45164, "source_table": "Filing Season Statistics Table 1", "url": "https://www.irs.gov/pub/irs-soi/25inweek47.xlsx", "vintage": "filing_season_2025_week_47_tax_year_2024"}, "source_release_key": "ledger.source_release.v2:266c94d241215da8f97b7643", "source_series_key": "ledger.source_series.v2:8692fd34a56a33b153c0de80", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:6a8b1263dc68f6429379ac52", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 75000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 50000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "all_individual_income_tax_returns"}, "value": 1339784, "value_type": "integer"} -{"aggregate_fact_key": "ledger.aggregate_fact.v2:3fe41c08397bb41745d1fec4", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:1649b3085c924f4f933d770f", "dimension_value_labels": {"income_range": {"5k_to_10k": "$5,000 under $10,000"}, "us:statutes/26/62#adjusted_gross_income": {"5k_to_10k": "$5,000 under $10,000"}}, "dimensions": {"income_range": "5k_to_10k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2024 tax year sum irs soi total earned income credit for tax unit (income range=5k to 10k) [irs_soi Filing Season Statistics Table 1 25inweek47.xlsx filing_season_2025_week_47_tax_year_2024]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 2, "groupby_value_id": "5k_to_10k", "groupby_value_label": "$5,000 under $10,000", "measure_id": "total_earned_income_credit_amount", "measure_label": "Total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.amount", "record_set_spec_hash": "164f9b82a4305158d1a57b85", "record_set_spec_id": "irs_soi.filing_season_week47.eitc_by_agi_amount.v1", "source_column_id": "5k_to_10k", "source_row_id": "5k_to_10k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:a5cee256e2b34f935225c664", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:1c96ee474e0902cdf8179508", "ledger.source_cell.v1:37bc715dba9b1aa4b4d6fcdd", "ledger.source_cell.v1:3f20a90857c1da6397a0fbb2"], "source_record_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.5k_to_10k.total_earned_income_credit_amount", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "total_earned_income_credit_amount", "source_name": "irs_soi", "source_table": "Filing Season Statistics Table 1", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:26704c66efa1cc49120622d5", "period": {"type": "tax_year", "value": 2024}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:11e9a2ba3c613ffec12c25c6", "source": {"extracted_at": "2026-06-20", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "source_file": "25inweek47.xlsx", "source_name": "irs_soi", "source_sha256": "5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3", "source_size_bytes": 45164, "source_table": "Filing Season Statistics Table 1", "url": "https://www.irs.gov/pub/irs-soi/25inweek47.xlsx", "vintage": "filing_season_2025_week_47_tax_year_2024"}, "source_release_key": "ledger.source_release.v2:266c94d241215da8f97b7643", "source_series_key": "ledger.source_series.v2:869539ef8f17bfe14b9d4061", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:13a71a9310384165c6309b86", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 10000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 5000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "all_individual_income_tax_returns"}, "value": 3080841000, "value_type": "integer"} -{"aggregate_fact_key": "ledger.aggregate_fact.v2:ed04fea5ce3abfc82dd695ab", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:1649b3085c924f4f933d770f", "dimension_value_labels": {"income_range": {"5k_to_10k": "$5,000 under $10,000"}, "us:statutes/26/62#adjusted_gross_income": {"5k_to_10k": "$5,000 under $10,000"}}, "dimensions": {"income_range": "5k_to_10k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2024 tax year count irs soi returns with total earned income credit for tax unit (income range=5k to 10k) [irs_soi Filing Season Statistics Table 1 25inweek47.xlsx filing_season_2025_week_47_tax_year_2024]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 2, "groupby_value_id": "5k_to_10k", "groupby_value_label": "$5,000 under $10,000", "measure_id": "total_earned_income_credit_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.count", "record_set_spec_hash": "5baf962c82f213018a03f6c3", "record_set_spec_id": "irs_soi.filing_season_week47.eitc_by_agi_count.v1", "source_column_id": "5k_to_10k", "source_row_id": "5k_to_10k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:3017dbfc86f0aeeb68f65998", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:7a8e2e3fafb871f15ef81e1f", "ledger.source_cell.v1:37bc715dba9b1aa4b4d6fcdd", "ledger.source_cell.v1:3f20a90857c1da6397a0fbb2"], "source_record_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.5k_to_10k.total_earned_income_credit_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "total_earned_income_credit_returns", "source_name": "irs_soi", "source_table": "Filing Season Statistics Table 1", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:b820bbf41819b5890c777857", "period": {"type": "tax_year", "value": 2024}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:b25dd4a214d7b7867a1375d6", "source": {"extracted_at": "2026-06-20", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "source_file": "25inweek47.xlsx", "source_name": "irs_soi", "source_sha256": "5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3", "source_size_bytes": 45164, "source_table": "Filing Season Statistics Table 1", "url": "https://www.irs.gov/pub/irs-soi/25inweek47.xlsx", "vintage": "filing_season_2025_week_47_tax_year_2024"}, "source_release_key": "ledger.source_release.v2:266c94d241215da8f97b7643", "source_series_key": "ledger.source_series.v2:8692fd34a56a33b153c0de80", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:13a71a9310384165c6309b86", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 10000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 5000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "all_individual_income_tax_returns"}, "value": 2505186, "value_type": "integer"} -{"aggregate_fact_key": "ledger.aggregate_fact.v2:5ed09dbb1a4bc9a9b3c01178", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:94b3e4c3a3ca6dfd37706e8b", "dimension_value_labels": {"income_range": {"75k_to_100k": "$75,000 under $100,000"}, "us:statutes/26/62#adjusted_gross_income": {"75k_to_100k": "$75,000 under $100,000"}}, "dimensions": {"income_range": "75k_to_100k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2024 tax year sum irs soi total earned income credit for tax unit (income range=75k to 100k) [irs_soi Filing Season Statistics Table 1 25inweek47.xlsx filing_season_2025_week_47_tax_year_2024]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 10, "groupby_value_id": "75k_to_100k", "groupby_value_label": "$75,000 under $100,000", "measure_id": "total_earned_income_credit_amount", "measure_label": "Total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.amount", "record_set_spec_hash": "164f9b82a4305158d1a57b85", "record_set_spec_id": "irs_soi.filing_season_week47.eitc_by_agi_amount.v1", "source_column_id": "75k_to_100k", "source_row_id": "75k_to_100k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:7a9d40b939f024bbc6686a2b", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:13ff9a2336d858b116b3fb3d", "ledger.source_cell.v1:86c7675c37db4e3ecffd6e60", "ledger.source_cell.v1:3f20a90857c1da6397a0fbb2"], "source_record_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.75k_to_100k.total_earned_income_credit_amount", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "total_earned_income_credit_amount", "source_name": "irs_soi", "source_table": "Filing Season Statistics Table 1", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:26704c66efa1cc49120622d5", "period": {"type": "tax_year", "value": 2024}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:4c37489f500a7d98737de088", "source": {"extracted_at": "2026-06-20", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "source_file": "25inweek47.xlsx", "source_name": "irs_soi", "source_sha256": "5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3", "source_size_bytes": 45164, "source_table": "Filing Season Statistics Table 1", "url": "https://www.irs.gov/pub/irs-soi/25inweek47.xlsx", "vintage": "filing_season_2025_week_47_tax_year_2024"}, "source_release_key": "ledger.source_release.v2:266c94d241215da8f97b7643", "source_series_key": "ledger.source_series.v2:869539ef8f17bfe14b9d4061", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:ca16866278b859777c17b40b", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 100000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 75000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "all_individual_income_tax_returns"}, "value": 0, "value_type": "integer"} -{"aggregate_fact_key": "ledger.aggregate_fact.v2:4bf423b151eec8ff3b0644ea", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:94b3e4c3a3ca6dfd37706e8b", "dimension_value_labels": {"income_range": {"75k_to_100k": "$75,000 under $100,000"}, "us:statutes/26/62#adjusted_gross_income": {"75k_to_100k": "$75,000 under $100,000"}}, "dimensions": {"income_range": "75k_to_100k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2024 tax year count irs soi returns with total earned income credit for tax unit (income range=75k to 100k) [irs_soi Filing Season Statistics Table 1 25inweek47.xlsx filing_season_2025_week_47_tax_year_2024]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 10, "groupby_value_id": "75k_to_100k", "groupby_value_label": "$75,000 under $100,000", "measure_id": "total_earned_income_credit_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.count", "record_set_spec_hash": "5baf962c82f213018a03f6c3", "record_set_spec_id": "irs_soi.filing_season_week47.eitc_by_agi_count.v1", "source_column_id": "75k_to_100k", "source_row_id": "75k_to_100k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:935a4007c0337217dc6c4ba3", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:cc5b4ed8c62b5da7a9565d80", "ledger.source_cell.v1:86c7675c37db4e3ecffd6e60", "ledger.source_cell.v1:3f20a90857c1da6397a0fbb2"], "source_record_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.75k_to_100k.total_earned_income_credit_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "total_earned_income_credit_returns", "source_name": "irs_soi", "source_table": "Filing Season Statistics Table 1", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:b820bbf41819b5890c777857", "period": {"type": "tax_year", "value": 2024}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:b533e508f05d7bf40cb8fcca", "source": {"extracted_at": "2026-06-20", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "source_file": "25inweek47.xlsx", "source_name": "irs_soi", "source_sha256": "5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3", "source_size_bytes": 45164, "source_table": "Filing Season Statistics Table 1", "url": "https://www.irs.gov/pub/irs-soi/25inweek47.xlsx", "vintage": "filing_season_2025_week_47_tax_year_2024"}, "source_release_key": "ledger.source_release.v2:266c94d241215da8f97b7643", "source_series_key": "ledger.source_series.v2:8692fd34a56a33b153c0de80", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:ca16866278b859777c17b40b", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 100000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 75000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "all_individual_income_tax_returns"}, "value": 0, "value_type": "integer"} -{"aggregate_fact_key": "ledger.aggregate_fact.v2:d7be16a1db07493be1500058", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:11473d693fbeddfbf293c458", "dimension_value_labels": {"income_range": {"under_1": "No adjusted gross income"}, "us:statutes/26/62#adjusted_gross_income": {"under_1": "No adjusted gross income and deficit"}}, "dimensions": {"income_range": "under_1"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2024 tax year sum irs soi total earned income credit for tax unit (income range=under 1) [irs_soi Filing Season Statistics Table 1 25inweek47.xlsx filing_season_2025_week_47_tax_year_2024]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 0, "groupby_value_id": "under_1", "groupby_value_label": "No adjusted gross income and deficit", "measure_id": "total_earned_income_credit_amount", "measure_label": "Total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.amount", "record_set_spec_hash": "164f9b82a4305158d1a57b85", "record_set_spec_id": "irs_soi.filing_season_week47.eitc_by_agi_amount.v1", "source_column_id": "under_1", "source_row_id": "under_1", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:6fa8c233e974bfa8c5c96f27", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:e3f05adde7920ce2b8a2eb45", "ledger.source_cell.v1:93fc4288ca5e05254538ec34", "ledger.source_cell.v1:3f20a90857c1da6397a0fbb2"], "source_record_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.under_1.total_earned_income_credit_amount", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "total_earned_income_credit_amount", "source_name": "irs_soi", "source_table": "Filing Season Statistics Table 1", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:26704c66efa1cc49120622d5", "period": {"type": "tax_year", "value": 2024}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:f45bcdb6afc5dc7a822c8b95", "source": {"extracted_at": "2026-06-20", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "source_file": "25inweek47.xlsx", "source_name": "irs_soi", "source_sha256": "5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3", "source_size_bytes": 45164, "source_table": "Filing Season Statistics Table 1", "url": "https://www.irs.gov/pub/irs-soi/25inweek47.xlsx", "vintage": "filing_season_2025_week_47_tax_year_2024"}, "source_release_key": "ledger.source_release.v2:266c94d241215da8f97b7643", "source_series_key": "ledger.source_series.v2:869539ef8f17bfe14b9d4061", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:fe419408d2926ab4bee8ab7f", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 1, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "all_individual_income_tax_returns"}, "value": 175463000, "value_type": "integer"} -{"aggregate_fact_key": "ledger.aggregate_fact.v2:fba2311e623134c71d8c78cd", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:11473d693fbeddfbf293c458", "dimension_value_labels": {"income_range": {"under_1": "No adjusted gross income"}, "us:statutes/26/62#adjusted_gross_income": {"under_1": "No adjusted gross income and deficit"}}, "dimensions": {"income_range": "under_1"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2024 tax year count irs soi returns with total earned income credit for tax unit (income range=under 1) [irs_soi Filing Season Statistics Table 1 25inweek47.xlsx filing_season_2025_week_47_tax_year_2024]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 0, "groupby_value_id": "under_1", "groupby_value_label": "No adjusted gross income and deficit", "measure_id": "total_earned_income_credit_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.count", "record_set_spec_hash": "5baf962c82f213018a03f6c3", "record_set_spec_id": "irs_soi.filing_season_week47.eitc_by_agi_count.v1", "source_column_id": "under_1", "source_row_id": "under_1", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:9f3aeed9fced9ad13a50aeb9", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:a01c90b4d0bd1968d49826c2", "ledger.source_cell.v1:93fc4288ca5e05254538ec34", "ledger.source_cell.v1:3f20a90857c1da6397a0fbb2"], "source_record_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.under_1.total_earned_income_credit_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "total_earned_income_credit_returns", "source_name": "irs_soi", "source_table": "Filing Season Statistics Table 1", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:b820bbf41819b5890c777857", "period": {"type": "tax_year", "value": 2024}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:cf3693e508c0584bd1fb5ace", "source": {"extracted_at": "2026-06-20", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "source_file": "25inweek47.xlsx", "source_name": "irs_soi", "source_sha256": "5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3", "source_size_bytes": 45164, "source_table": "Filing Season Statistics Table 1", "url": "https://www.irs.gov/pub/irs-soi/25inweek47.xlsx", "vintage": "filing_season_2025_week_47_tax_year_2024"}, "source_release_key": "ledger.source_release.v2:266c94d241215da8f97b7643", "source_series_key": "ledger.source_series.v2:8692fd34a56a33b153c0de80", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:fe419408d2926ab4bee8ab7f", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 1, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "all_individual_income_tax_returns"}, "value": 108226, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:95364a14d72b30f5402290f3", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:b8cbfe109b64d996f12f698b", "dimension_value_labels": {"income_range": {"100k_to_200k": "$100,000 under $200,000"}, "us:statutes/26/62#adjusted_gross_income": {"100k_to_200k": "$100,000 under $200,000"}}, "dimensions": {"income_range": "100k_to_200k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2024 tax year sum irs soi total earned income credit for tax unit (income range=100k to 200k) [irs_soi Filing Season Statistics Table 1 25inweek47.xlsx filing_season_2025_week_47_tax_year_2024]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 11, "groupby_value_id": "100k_to_200k", "groupby_value_label": "$100,000 under $200,000", "measure_id": "total_earned_income_credit_amount", "measure_label": "Total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.amount", "record_set_spec_hash": "36e05f9664a6140b656ea3ac", "record_set_spec_id": "irs_soi.filing_season_week47.eitc_by_agi_amount.v1", "source_column_id": "100k_to_200k", "source_row_id": "100k_to_200k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:f853692db0ef946c4f5aa4ff", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:2a9fe4813392f053eb49144d", "ledger.source_cell.v1:13caf006389afbaadb604c89", "ledger.source_cell.v1:3f20a90857c1da6397a0fbb2"], "source_record_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.100k_to_200k.total_earned_income_credit_amount", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "total_earned_income_credit_amount", "source_name": "irs_soi", "source_table": "Filing Season Statistics Table 1", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:26704c66efa1cc49120622d5", "period": {"type": "tax_year", "value": 2024}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:e258f880236ff8492b10ed98", "source": {"extracted_at": "2026-06-20", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "source_file": "25inweek47.xlsx", "source_name": "irs_soi", "source_sha256": "5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3", "source_size_bytes": 45164, "source_table": "Filing Season Statistics Table 1", "url": "https://www.irs.gov/pub/irs-soi/25inweek47.xlsx", "vintage": "filing_season_2025_week_47_tax_year_2024"}, "source_release_key": "ledger.source_release.v2:266c94d241215da8f97b7643", "source_series_key": "ledger.source_series.v2:869539ef8f17bfe14b9d4061", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:3f3d7b9e8533b8447af3085c", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 200000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 100000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "all_individual_income_tax_returns"}, "value": 0, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:c8f6e619f0265396dbd0ce1d", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:b8cbfe109b64d996f12f698b", "dimension_value_labels": {"income_range": {"100k_to_200k": "$100,000 under $200,000"}, "us:statutes/26/62#adjusted_gross_income": {"100k_to_200k": "$100,000 under $200,000"}}, "dimensions": {"income_range": "100k_to_200k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2024 tax year count irs soi returns with total earned income credit for tax unit (income range=100k to 200k) [irs_soi Filing Season Statistics Table 1 25inweek47.xlsx filing_season_2025_week_47_tax_year_2024]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 11, "groupby_value_id": "100k_to_200k", "groupby_value_label": "$100,000 under $200,000", "measure_id": "total_earned_income_credit_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.count", "record_set_spec_hash": "77f6db8c345c2d153b870242", "record_set_spec_id": "irs_soi.filing_season_week47.eitc_by_agi_count.v1", "source_column_id": "100k_to_200k", "source_row_id": "100k_to_200k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:58eb742da1ff0393a3d15231", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:dc6cc9c94835c6dc5a242e25", "ledger.source_cell.v1:13caf006389afbaadb604c89", "ledger.source_cell.v1:3f20a90857c1da6397a0fbb2"], "source_record_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.100k_to_200k.total_earned_income_credit_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "total_earned_income_credit_returns", "source_name": "irs_soi", "source_table": "Filing Season Statistics Table 1", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:b820bbf41819b5890c777857", "period": {"type": "tax_year", "value": 2024}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:231cca029c5ac302d313c202", "source": {"extracted_at": "2026-06-20", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "source_file": "25inweek47.xlsx", "source_name": "irs_soi", "source_sha256": "5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3", "source_size_bytes": 45164, "source_table": "Filing Season Statistics Table 1", "url": "https://www.irs.gov/pub/irs-soi/25inweek47.xlsx", "vintage": "filing_season_2025_week_47_tax_year_2024"}, "source_release_key": "ledger.source_release.v2:266c94d241215da8f97b7643", "source_series_key": "ledger.source_series.v2:8692fd34a56a33b153c0de80", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:3f3d7b9e8533b8447af3085c", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 200000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 100000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "all_individual_income_tax_returns"}, "value": 0, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:f97ee7fca9101fee8d59da95", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:2e728a0d5b2fd271c0ce2a46", "dimension_value_labels": {"income_range": {"10k_to_15k": "$10,000 under $15,000"}, "us:statutes/26/62#adjusted_gross_income": {"10k_to_15k": "$10,000 under $15,000"}}, "dimensions": {"income_range": "10k_to_15k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2024 tax year sum irs soi total earned income credit for tax unit (income range=10k to 15k) [irs_soi Filing Season Statistics Table 1 25inweek47.xlsx filing_season_2025_week_47_tax_year_2024]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 3, "groupby_value_id": "10k_to_15k", "groupby_value_label": "$10,000 under $15,000", "measure_id": "total_earned_income_credit_amount", "measure_label": "Total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.amount", "record_set_spec_hash": "36e05f9664a6140b656ea3ac", "record_set_spec_id": "irs_soi.filing_season_week47.eitc_by_agi_amount.v1", "source_column_id": "10k_to_15k", "source_row_id": "10k_to_15k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:50acd39ffea3df198ffcea2d", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:05df3ad9d3420c7ca2be3b0b", "ledger.source_cell.v1:94adf28ace86e6869182f3f6", "ledger.source_cell.v1:3f20a90857c1da6397a0fbb2"], "source_record_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.10k_to_15k.total_earned_income_credit_amount", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "total_earned_income_credit_amount", "source_name": "irs_soi", "source_table": "Filing Season Statistics Table 1", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:26704c66efa1cc49120622d5", "period": {"type": "tax_year", "value": 2024}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:c4e7babdca58fcc9f4e8af5f", "source": {"extracted_at": "2026-06-20", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "source_file": "25inweek47.xlsx", "source_name": "irs_soi", "source_sha256": "5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3", "source_size_bytes": 45164, "source_table": "Filing Season Statistics Table 1", "url": "https://www.irs.gov/pub/irs-soi/25inweek47.xlsx", "vintage": "filing_season_2025_week_47_tax_year_2024"}, "source_release_key": "ledger.source_release.v2:266c94d241215da8f97b7643", "source_series_key": "ledger.source_series.v2:869539ef8f17bfe14b9d4061", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:36eb6923785a20a39d00412a", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 15000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 10000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "all_individual_income_tax_returns"}, "value": 9085291000, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:6336dda7e9ea270746610df9", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:2e728a0d5b2fd271c0ce2a46", "dimension_value_labels": {"income_range": {"10k_to_15k": "$10,000 under $15,000"}, "us:statutes/26/62#adjusted_gross_income": {"10k_to_15k": "$10,000 under $15,000"}}, "dimensions": {"income_range": "10k_to_15k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2024 tax year count irs soi returns with total earned income credit for tax unit (income range=10k to 15k) [irs_soi Filing Season Statistics Table 1 25inweek47.xlsx filing_season_2025_week_47_tax_year_2024]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 3, "groupby_value_id": "10k_to_15k", "groupby_value_label": "$10,000 under $15,000", "measure_id": "total_earned_income_credit_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.count", "record_set_spec_hash": "77f6db8c345c2d153b870242", "record_set_spec_id": "irs_soi.filing_season_week47.eitc_by_agi_count.v1", "source_column_id": "10k_to_15k", "source_row_id": "10k_to_15k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:91683f4d01793ff63fd8cf9c", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:9f8cf73b9403b30781b7cf3a", "ledger.source_cell.v1:94adf28ace86e6869182f3f6", "ledger.source_cell.v1:3f20a90857c1da6397a0fbb2"], "source_record_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.10k_to_15k.total_earned_income_credit_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "total_earned_income_credit_returns", "source_name": "irs_soi", "source_table": "Filing Season Statistics Table 1", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:b820bbf41819b5890c777857", "period": {"type": "tax_year", "value": 2024}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:9748ad24cb99f7ec448266fa", "source": {"extracted_at": "2026-06-20", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "source_file": "25inweek47.xlsx", "source_name": "irs_soi", "source_sha256": "5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3", "source_size_bytes": 45164, "source_table": "Filing Season Statistics Table 1", "url": "https://www.irs.gov/pub/irs-soi/25inweek47.xlsx", "vintage": "filing_season_2025_week_47_tax_year_2024"}, "source_release_key": "ledger.source_release.v2:266c94d241215da8f97b7643", "source_series_key": "ledger.source_series.v2:8692fd34a56a33b153c0de80", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:36eb6923785a20a39d00412a", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 15000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 10000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "all_individual_income_tax_returns"}, "value": 3819056, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:7feb675197e6410939834c6f", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:d093f84c3bb43bc4571ec89c", "dimension_value_labels": {"income_range": {"15k_to_20k": "$15,000 under $20,000"}, "us:statutes/26/62#adjusted_gross_income": {"15k_to_20k": "$15,000 under $20,000"}}, "dimensions": {"income_range": "15k_to_20k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2024 tax year sum irs soi total earned income credit for tax unit (income range=15k to 20k) [irs_soi Filing Season Statistics Table 1 25inweek47.xlsx filing_season_2025_week_47_tax_year_2024]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 4, "groupby_value_id": "15k_to_20k", "groupby_value_label": "$15,000 under $20,000", "measure_id": "total_earned_income_credit_amount", "measure_label": "Total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.amount", "record_set_spec_hash": "36e05f9664a6140b656ea3ac", "record_set_spec_id": "irs_soi.filing_season_week47.eitc_by_agi_amount.v1", "source_column_id": "15k_to_20k", "source_row_id": "15k_to_20k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:68fdfadac7ceb7bc3cf74aa3", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:e44f080371e304f1272bfc9c", "ledger.source_cell.v1:d2a50400e41379588e0f95c6", "ledger.source_cell.v1:3f20a90857c1da6397a0fbb2"], "source_record_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.15k_to_20k.total_earned_income_credit_amount", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "total_earned_income_credit_amount", "source_name": "irs_soi", "source_table": "Filing Season Statistics Table 1", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:26704c66efa1cc49120622d5", "period": {"type": "tax_year", "value": 2024}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:ec57c21438fc5f45470b05e6", "source": {"extracted_at": "2026-06-20", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "source_file": "25inweek47.xlsx", "source_name": "irs_soi", "source_sha256": "5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3", "source_size_bytes": 45164, "source_table": "Filing Season Statistics Table 1", "url": "https://www.irs.gov/pub/irs-soi/25inweek47.xlsx", "vintage": "filing_season_2025_week_47_tax_year_2024"}, "source_release_key": "ledger.source_release.v2:266c94d241215da8f97b7643", "source_series_key": "ledger.source_series.v2:869539ef8f17bfe14b9d4061", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:eb111f8b532a3148f32cadc3", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 20000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 15000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "all_individual_income_tax_returns"}, "value": 13621624000, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:8c5ddb015f4ac5ddd5cb9d3b", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:d093f84c3bb43bc4571ec89c", "dimension_value_labels": {"income_range": {"15k_to_20k": "$15,000 under $20,000"}, "us:statutes/26/62#adjusted_gross_income": {"15k_to_20k": "$15,000 under $20,000"}}, "dimensions": {"income_range": "15k_to_20k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2024 tax year count irs soi returns with total earned income credit for tax unit (income range=15k to 20k) [irs_soi Filing Season Statistics Table 1 25inweek47.xlsx filing_season_2025_week_47_tax_year_2024]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 4, "groupby_value_id": "15k_to_20k", "groupby_value_label": "$15,000 under $20,000", "measure_id": "total_earned_income_credit_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.count", "record_set_spec_hash": "77f6db8c345c2d153b870242", "record_set_spec_id": "irs_soi.filing_season_week47.eitc_by_agi_count.v1", "source_column_id": "15k_to_20k", "source_row_id": "15k_to_20k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:a6c00df4155c6c746ebb00ea", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:7b1a0d6e03e04b1ea99c2015", "ledger.source_cell.v1:d2a50400e41379588e0f95c6", "ledger.source_cell.v1:3f20a90857c1da6397a0fbb2"], "source_record_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.15k_to_20k.total_earned_income_credit_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "total_earned_income_credit_returns", "source_name": "irs_soi", "source_table": "Filing Season Statistics Table 1", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:b820bbf41819b5890c777857", "period": {"type": "tax_year", "value": 2024}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:61cb5e7d4739ca5fc7df3f79", "source": {"extracted_at": "2026-06-20", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "source_file": "25inweek47.xlsx", "source_name": "irs_soi", "source_sha256": "5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3", "source_size_bytes": 45164, "source_table": "Filing Season Statistics Table 1", "url": "https://www.irs.gov/pub/irs-soi/25inweek47.xlsx", "vintage": "filing_season_2025_week_47_tax_year_2024"}, "source_release_key": "ledger.source_release.v2:266c94d241215da8f97b7643", "source_series_key": "ledger.source_series.v2:8692fd34a56a33b153c0de80", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:eb111f8b532a3148f32cadc3", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 20000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 15000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "all_individual_income_tax_returns"}, "value": 3664303, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:81c6bfe13b2d11654e2650c9", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:a47e6be75ec497790553ebc5", "dimension_value_labels": {"income_range": {"1_to_5k": "$1 under $5,000"}, "us:statutes/26/62#adjusted_gross_income": {"1_to_5k": "$1 under $5,000"}}, "dimensions": {"income_range": "1_to_5k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2024 tax year sum irs soi total earned income credit for tax unit (income range=1 to 5k) [irs_soi Filing Season Statistics Table 1 25inweek47.xlsx filing_season_2025_week_47_tax_year_2024]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 1, "groupby_value_id": "1_to_5k", "groupby_value_label": "$1 under $5,000", "measure_id": "total_earned_income_credit_amount", "measure_label": "Total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.amount", "record_set_spec_hash": "36e05f9664a6140b656ea3ac", "record_set_spec_id": "irs_soi.filing_season_week47.eitc_by_agi_amount.v1", "source_column_id": "1_to_5k", "source_row_id": "1_to_5k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:7bca6d05df947edc8b9100a2", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:167d984dbd5d3f2f4c5aa7e1", "ledger.source_cell.v1:9dec024d888f4f1c13d0fd4a", "ledger.source_cell.v1:3f20a90857c1da6397a0fbb2"], "source_record_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.1_to_5k.total_earned_income_credit_amount", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "total_earned_income_credit_amount", "source_name": "irs_soi", "source_table": "Filing Season Statistics Table 1", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:26704c66efa1cc49120622d5", "period": {"type": "tax_year", "value": 2024}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:f28aad1141aed42609641d6c", "source": {"extracted_at": "2026-06-20", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "source_file": "25inweek47.xlsx", "source_name": "irs_soi", "source_sha256": "5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3", "source_size_bytes": 45164, "source_table": "Filing Season Statistics Table 1", "url": "https://www.irs.gov/pub/irs-soi/25inweek47.xlsx", "vintage": "filing_season_2025_week_47_tax_year_2024"}, "source_release_key": "ledger.source_release.v2:266c94d241215da8f97b7643", "source_series_key": "ledger.source_series.v2:869539ef8f17bfe14b9d4061", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:98947351713c337d9b97aac9", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 5000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 1, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "all_individual_income_tax_returns"}, "value": 695555000, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:5afd4aeb6aca6174ccea2ed9", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:a47e6be75ec497790553ebc5", "dimension_value_labels": {"income_range": {"1_to_5k": "$1 under $5,000"}, "us:statutes/26/62#adjusted_gross_income": {"1_to_5k": "$1 under $5,000"}}, "dimensions": {"income_range": "1_to_5k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2024 tax year count irs soi returns with total earned income credit for tax unit (income range=1 to 5k) [irs_soi Filing Season Statistics Table 1 25inweek47.xlsx filing_season_2025_week_47_tax_year_2024]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 1, "groupby_value_id": "1_to_5k", "groupby_value_label": "$1 under $5,000", "measure_id": "total_earned_income_credit_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.count", "record_set_spec_hash": "77f6db8c345c2d153b870242", "record_set_spec_id": "irs_soi.filing_season_week47.eitc_by_agi_count.v1", "source_column_id": "1_to_5k", "source_row_id": "1_to_5k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:089b33c09f87a6342d94750e", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:dd44ad65507bbef37dde0218", "ledger.source_cell.v1:9dec024d888f4f1c13d0fd4a", "ledger.source_cell.v1:3f20a90857c1da6397a0fbb2"], "source_record_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.1_to_5k.total_earned_income_credit_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "total_earned_income_credit_returns", "source_name": "irs_soi", "source_table": "Filing Season Statistics Table 1", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:b820bbf41819b5890c777857", "period": {"type": "tax_year", "value": 2024}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:a1d9930ed41da40cee720f1b", "source": {"extracted_at": "2026-06-20", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "source_file": "25inweek47.xlsx", "source_name": "irs_soi", "source_sha256": "5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3", "source_size_bytes": 45164, "source_table": "Filing Season Statistics Table 1", "url": "https://www.irs.gov/pub/irs-soi/25inweek47.xlsx", "vintage": "filing_season_2025_week_47_tax_year_2024"}, "source_release_key": "ledger.source_release.v2:266c94d241215da8f97b7643", "source_series_key": "ledger.source_series.v2:8692fd34a56a33b153c0de80", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:98947351713c337d9b97aac9", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 5000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 1, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "all_individual_income_tax_returns"}, "value": 1587131, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:a2cd77bcfdef6dc8cb7b7d6f", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:62929b4b765ddac44e6be7e9", "dimension_value_labels": {"income_range": {"1m_plus": "$1,000,000 or more"}, "us:statutes/26/62#adjusted_gross_income": {"1m_plus": "$1,000,000 or more"}}, "dimensions": {"income_range": "1m_plus"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2024 tax year sum irs soi total earned income credit for tax unit (income range=1m plus) [irs_soi Filing Season Statistics Table 1 25inweek47.xlsx filing_season_2025_week_47_tax_year_2024]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 15, "groupby_value_id": "1m_plus", "groupby_value_label": "$1,000,000 or more", "measure_id": "total_earned_income_credit_amount", "measure_label": "Total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.amount", "record_set_spec_hash": "36e05f9664a6140b656ea3ac", "record_set_spec_id": "irs_soi.filing_season_week47.eitc_by_agi_amount.v1", "source_column_id": "1m_plus", "source_row_id": "1m_plus", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:3b90a7cb0ccbf06128ded9aa", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:b14934d6b82716fe0d7e9669", "ledger.source_cell.v1:f555862821d6d31e20485d1f", "ledger.source_cell.v1:3f20a90857c1da6397a0fbb2"], "source_record_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.1m_plus.total_earned_income_credit_amount", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "total_earned_income_credit_amount", "source_name": "irs_soi", "source_table": "Filing Season Statistics Table 1", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:26704c66efa1cc49120622d5", "period": {"type": "tax_year", "value": 2024}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:063b99ef77eb53905a843f41", "source": {"extracted_at": "2026-06-20", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "source_file": "25inweek47.xlsx", "source_name": "irs_soi", "source_sha256": "5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3", "source_size_bytes": 45164, "source_table": "Filing Season Statistics Table 1", "url": "https://www.irs.gov/pub/irs-soi/25inweek47.xlsx", "vintage": "filing_season_2025_week_47_tax_year_2024"}, "source_release_key": "ledger.source_release.v2:266c94d241215da8f97b7643", "source_series_key": "ledger.source_series.v2:869539ef8f17bfe14b9d4061", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:5e81f056a3a960fcd1a5ac83", "universe_constraints": {"constraints": [{"operator": ">=", "role": "filter", "unit": "usd", "value": 1000000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "all_individual_income_tax_returns"}, "value": 0, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:c27c29e49f0c46a5309f760c", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:62929b4b765ddac44e6be7e9", "dimension_value_labels": {"income_range": {"1m_plus": "$1,000,000 or more"}, "us:statutes/26/62#adjusted_gross_income": {"1m_plus": "$1,000,000 or more"}}, "dimensions": {"income_range": "1m_plus"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2024 tax year count irs soi returns with total earned income credit for tax unit (income range=1m plus) [irs_soi Filing Season Statistics Table 1 25inweek47.xlsx filing_season_2025_week_47_tax_year_2024]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 15, "groupby_value_id": "1m_plus", "groupby_value_label": "$1,000,000 or more", "measure_id": "total_earned_income_credit_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.count", "record_set_spec_hash": "77f6db8c345c2d153b870242", "record_set_spec_id": "irs_soi.filing_season_week47.eitc_by_agi_count.v1", "source_column_id": "1m_plus", "source_row_id": "1m_plus", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:df4f0f4f0e8b93522eacfeb3", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:9ea1ea7cdae0643db8a5d569", "ledger.source_cell.v1:f555862821d6d31e20485d1f", "ledger.source_cell.v1:3f20a90857c1da6397a0fbb2"], "source_record_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.1m_plus.total_earned_income_credit_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "total_earned_income_credit_returns", "source_name": "irs_soi", "source_table": "Filing Season Statistics Table 1", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:b820bbf41819b5890c777857", "period": {"type": "tax_year", "value": 2024}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:fccba0e6656d0379a5c741ac", "source": {"extracted_at": "2026-06-20", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "source_file": "25inweek47.xlsx", "source_name": "irs_soi", "source_sha256": "5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3", "source_size_bytes": 45164, "source_table": "Filing Season Statistics Table 1", "url": "https://www.irs.gov/pub/irs-soi/25inweek47.xlsx", "vintage": "filing_season_2025_week_47_tax_year_2024"}, "source_release_key": "ledger.source_release.v2:266c94d241215da8f97b7643", "source_series_key": "ledger.source_series.v2:8692fd34a56a33b153c0de80", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:5e81f056a3a960fcd1a5ac83", "universe_constraints": {"constraints": [{"operator": ">=", "role": "filter", "unit": "usd", "value": 1000000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "all_individual_income_tax_returns"}, "value": 0, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:22e8bc398cf5596ecd275ddd", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:57eb2320d00d495157bd1811", "dimension_value_labels": {"income_range": {"200k_to_250k": "$200,000 under $250,000"}, "us:statutes/26/62#adjusted_gross_income": {"200k_to_250k": "$200,000 under $250,000"}}, "dimensions": {"income_range": "200k_to_250k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2024 tax year sum irs soi total earned income credit for tax unit (income range=200k to 250k) [irs_soi Filing Season Statistics Table 1 25inweek47.xlsx filing_season_2025_week_47_tax_year_2024]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 12, "groupby_value_id": "200k_to_250k", "groupby_value_label": "$200,000 under $250,000", "measure_id": "total_earned_income_credit_amount", "measure_label": "Total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.amount", "record_set_spec_hash": "36e05f9664a6140b656ea3ac", "record_set_spec_id": "irs_soi.filing_season_week47.eitc_by_agi_amount.v1", "source_column_id": "200k_to_250k", "source_row_id": "200k_to_250k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:a351f9f4b1ac45bfd6a643f9", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:62e49cc16172fe260790871a", "ledger.source_cell.v1:4ad86450aacaad12eb5b9997", "ledger.source_cell.v1:3f20a90857c1da6397a0fbb2"], "source_record_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.200k_to_250k.total_earned_income_credit_amount", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "total_earned_income_credit_amount", "source_name": "irs_soi", "source_table": "Filing Season Statistics Table 1", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:26704c66efa1cc49120622d5", "period": {"type": "tax_year", "value": 2024}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:52eedb683a31499a60c6b237", "source": {"extracted_at": "2026-06-20", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "source_file": "25inweek47.xlsx", "source_name": "irs_soi", "source_sha256": "5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3", "source_size_bytes": 45164, "source_table": "Filing Season Statistics Table 1", "url": "https://www.irs.gov/pub/irs-soi/25inweek47.xlsx", "vintage": "filing_season_2025_week_47_tax_year_2024"}, "source_release_key": "ledger.source_release.v2:266c94d241215da8f97b7643", "source_series_key": "ledger.source_series.v2:869539ef8f17bfe14b9d4061", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:241b6e1e9693b122ce6a09ee", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 250000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 200000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "all_individual_income_tax_returns"}, "value": 0, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:cfe5bd858bba4f37a4e9301f", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:57eb2320d00d495157bd1811", "dimension_value_labels": {"income_range": {"200k_to_250k": "$200,000 under $250,000"}, "us:statutes/26/62#adjusted_gross_income": {"200k_to_250k": "$200,000 under $250,000"}}, "dimensions": {"income_range": "200k_to_250k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2024 tax year count irs soi returns with total earned income credit for tax unit (income range=200k to 250k) [irs_soi Filing Season Statistics Table 1 25inweek47.xlsx filing_season_2025_week_47_tax_year_2024]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 12, "groupby_value_id": "200k_to_250k", "groupby_value_label": "$200,000 under $250,000", "measure_id": "total_earned_income_credit_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.count", "record_set_spec_hash": "77f6db8c345c2d153b870242", "record_set_spec_id": "irs_soi.filing_season_week47.eitc_by_agi_count.v1", "source_column_id": "200k_to_250k", "source_row_id": "200k_to_250k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:ae820a7b21fc58384c6f555e", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:faba6841e0588b1744426994", "ledger.source_cell.v1:4ad86450aacaad12eb5b9997", "ledger.source_cell.v1:3f20a90857c1da6397a0fbb2"], "source_record_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.200k_to_250k.total_earned_income_credit_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "total_earned_income_credit_returns", "source_name": "irs_soi", "source_table": "Filing Season Statistics Table 1", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:b820bbf41819b5890c777857", "period": {"type": "tax_year", "value": 2024}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:b90f30f52f1ac8599092ca3c", "source": {"extracted_at": "2026-06-20", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "source_file": "25inweek47.xlsx", "source_name": "irs_soi", "source_sha256": "5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3", "source_size_bytes": 45164, "source_table": "Filing Season Statistics Table 1", "url": "https://www.irs.gov/pub/irs-soi/25inweek47.xlsx", "vintage": "filing_season_2025_week_47_tax_year_2024"}, "source_release_key": "ledger.source_release.v2:266c94d241215da8f97b7643", "source_series_key": "ledger.source_series.v2:8692fd34a56a33b153c0de80", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:241b6e1e9693b122ce6a09ee", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 250000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 200000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "all_individual_income_tax_returns"}, "value": 0, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:986197dd3b461eda99c0ef8c", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:6ef862e9832071884d4dc45d", "dimension_value_labels": {"income_range": {"20k_to_25k": "$20,000 under $25,000"}, "us:statutes/26/62#adjusted_gross_income": {"20k_to_25k": "$20,000 under $25,000"}}, "dimensions": {"income_range": "20k_to_25k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2024 tax year sum irs soi total earned income credit for tax unit (income range=20k to 25k) [irs_soi Filing Season Statistics Table 1 25inweek47.xlsx filing_season_2025_week_47_tax_year_2024]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 5, "groupby_value_id": "20k_to_25k", "groupby_value_label": "$20,000 under $25,000", "measure_id": "total_earned_income_credit_amount", "measure_label": "Total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.amount", "record_set_spec_hash": "36e05f9664a6140b656ea3ac", "record_set_spec_id": "irs_soi.filing_season_week47.eitc_by_agi_amount.v1", "source_column_id": "20k_to_25k", "source_row_id": "20k_to_25k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:352226cbb6d88072bd03d901", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:c3b1e69e1380d938624aa9a6", "ledger.source_cell.v1:c19cb78740d3c0016caaa13e", "ledger.source_cell.v1:3f20a90857c1da6397a0fbb2"], "source_record_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.20k_to_25k.total_earned_income_credit_amount", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "total_earned_income_credit_amount", "source_name": "irs_soi", "source_table": "Filing Season Statistics Table 1", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:26704c66efa1cc49120622d5", "period": {"type": "tax_year", "value": 2024}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:cc4d4d367ca88ec49515f47c", "source": {"extracted_at": "2026-06-20", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "source_file": "25inweek47.xlsx", "source_name": "irs_soi", "source_sha256": "5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3", "source_size_bytes": 45164, "source_table": "Filing Season Statistics Table 1", "url": "https://www.irs.gov/pub/irs-soi/25inweek47.xlsx", "vintage": "filing_season_2025_week_47_tax_year_2024"}, "source_release_key": "ledger.source_release.v2:266c94d241215da8f97b7643", "source_series_key": "ledger.source_series.v2:869539ef8f17bfe14b9d4061", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:5b1fded6cbf0e8ded76f8427", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 25000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 20000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "all_individual_income_tax_returns"}, "value": 12285554000, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:05508e2caa3c97cc34ce46dd", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:6ef862e9832071884d4dc45d", "dimension_value_labels": {"income_range": {"20k_to_25k": "$20,000 under $25,000"}, "us:statutes/26/62#adjusted_gross_income": {"20k_to_25k": "$20,000 under $25,000"}}, "dimensions": {"income_range": "20k_to_25k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2024 tax year count irs soi returns with total earned income credit for tax unit (income range=20k to 25k) [irs_soi Filing Season Statistics Table 1 25inweek47.xlsx filing_season_2025_week_47_tax_year_2024]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 5, "groupby_value_id": "20k_to_25k", "groupby_value_label": "$20,000 under $25,000", "measure_id": "total_earned_income_credit_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.count", "record_set_spec_hash": "77f6db8c345c2d153b870242", "record_set_spec_id": "irs_soi.filing_season_week47.eitc_by_agi_count.v1", "source_column_id": "20k_to_25k", "source_row_id": "20k_to_25k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:e1a82a17d8e37fd0fff561ad", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:8334b528fbdf28b5fdb219fe", "ledger.source_cell.v1:c19cb78740d3c0016caaa13e", "ledger.source_cell.v1:3f20a90857c1da6397a0fbb2"], "source_record_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.20k_to_25k.total_earned_income_credit_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "total_earned_income_credit_returns", "source_name": "irs_soi", "source_table": "Filing Season Statistics Table 1", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:b820bbf41819b5890c777857", "period": {"type": "tax_year", "value": 2024}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:02cc22714d7772d346494a2d", "source": {"extracted_at": "2026-06-20", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "source_file": "25inweek47.xlsx", "source_name": "irs_soi", "source_sha256": "5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3", "source_size_bytes": 45164, "source_table": "Filing Season Statistics Table 1", "url": "https://www.irs.gov/pub/irs-soi/25inweek47.xlsx", "vintage": "filing_season_2025_week_47_tax_year_2024"}, "source_release_key": "ledger.source_release.v2:266c94d241215da8f97b7643", "source_series_key": "ledger.source_series.v2:8692fd34a56a33b153c0de80", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:5b1fded6cbf0e8ded76f8427", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 25000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 20000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "all_individual_income_tax_returns"}, "value": 2313643, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:a806fc87ebadd9da75d41380", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:b7f3287b73ad000f3098ca40", "dimension_value_labels": {"income_range": {"250k_to_500k": "$250,000 under $500,000"}, "us:statutes/26/62#adjusted_gross_income": {"250k_to_500k": "$250,000 under $500,000"}}, "dimensions": {"income_range": "250k_to_500k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2024 tax year sum irs soi total earned income credit for tax unit (income range=250k to 500k) [irs_soi Filing Season Statistics Table 1 25inweek47.xlsx filing_season_2025_week_47_tax_year_2024]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 13, "groupby_value_id": "250k_to_500k", "groupby_value_label": "$250,000 under $500,000", "measure_id": "total_earned_income_credit_amount", "measure_label": "Total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.amount", "record_set_spec_hash": "36e05f9664a6140b656ea3ac", "record_set_spec_id": "irs_soi.filing_season_week47.eitc_by_agi_amount.v1", "source_column_id": "250k_to_500k", "source_row_id": "250k_to_500k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:01819f7a8017087ac6afabfd", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:5b15a12d2d8d4791a0490396", "ledger.source_cell.v1:1cd362c186f8062ace552ff8", "ledger.source_cell.v1:3f20a90857c1da6397a0fbb2"], "source_record_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.250k_to_500k.total_earned_income_credit_amount", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "total_earned_income_credit_amount", "source_name": "irs_soi", "source_table": "Filing Season Statistics Table 1", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:26704c66efa1cc49120622d5", "period": {"type": "tax_year", "value": 2024}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:5686343d4e94301198f1abb0", "source": {"extracted_at": "2026-06-20", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "source_file": "25inweek47.xlsx", "source_name": "irs_soi", "source_sha256": "5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3", "source_size_bytes": 45164, "source_table": "Filing Season Statistics Table 1", "url": "https://www.irs.gov/pub/irs-soi/25inweek47.xlsx", "vintage": "filing_season_2025_week_47_tax_year_2024"}, "source_release_key": "ledger.source_release.v2:266c94d241215da8f97b7643", "source_series_key": "ledger.source_series.v2:869539ef8f17bfe14b9d4061", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:880e4d3cb909102d0bf0bf1a", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 500000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 250000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "all_individual_income_tax_returns"}, "value": 0, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:5b4faa9569cca3c222d82066", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:b7f3287b73ad000f3098ca40", "dimension_value_labels": {"income_range": {"250k_to_500k": "$250,000 under $500,000"}, "us:statutes/26/62#adjusted_gross_income": {"250k_to_500k": "$250,000 under $500,000"}}, "dimensions": {"income_range": "250k_to_500k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2024 tax year count irs soi returns with total earned income credit for tax unit (income range=250k to 500k) [irs_soi Filing Season Statistics Table 1 25inweek47.xlsx filing_season_2025_week_47_tax_year_2024]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 13, "groupby_value_id": "250k_to_500k", "groupby_value_label": "$250,000 under $500,000", "measure_id": "total_earned_income_credit_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.count", "record_set_spec_hash": "77f6db8c345c2d153b870242", "record_set_spec_id": "irs_soi.filing_season_week47.eitc_by_agi_count.v1", "source_column_id": "250k_to_500k", "source_row_id": "250k_to_500k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:72d3c7b7aa3854d655b35c22", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:dcead57e3560acacc60b1197", "ledger.source_cell.v1:1cd362c186f8062ace552ff8", "ledger.source_cell.v1:3f20a90857c1da6397a0fbb2"], "source_record_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.250k_to_500k.total_earned_income_credit_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "total_earned_income_credit_returns", "source_name": "irs_soi", "source_table": "Filing Season Statistics Table 1", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:b820bbf41819b5890c777857", "period": {"type": "tax_year", "value": 2024}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:5d741084dab6a21548b816bf", "source": {"extracted_at": "2026-06-20", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "source_file": "25inweek47.xlsx", "source_name": "irs_soi", "source_sha256": "5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3", "source_size_bytes": 45164, "source_table": "Filing Season Statistics Table 1", "url": "https://www.irs.gov/pub/irs-soi/25inweek47.xlsx", "vintage": "filing_season_2025_week_47_tax_year_2024"}, "source_release_key": "ledger.source_release.v2:266c94d241215da8f97b7643", "source_series_key": "ledger.source_series.v2:8692fd34a56a33b153c0de80", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:880e4d3cb909102d0bf0bf1a", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 500000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 250000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "all_individual_income_tax_returns"}, "value": 0, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:5fae1910d30e565691f94400", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:9138569a6d7a2f6e880cc479", "dimension_value_labels": {"income_range": {"25k_to_30k": "$25,000 under $30,000"}, "us:statutes/26/62#adjusted_gross_income": {"25k_to_30k": "$25,000 under $30,000"}}, "dimensions": {"income_range": "25k_to_30k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2024 tax year sum irs soi total earned income credit for tax unit (income range=25k to 30k) [irs_soi Filing Season Statistics Table 1 25inweek47.xlsx filing_season_2025_week_47_tax_year_2024]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 6, "groupby_value_id": "25k_to_30k", "groupby_value_label": "$25,000 under $30,000", "measure_id": "total_earned_income_credit_amount", "measure_label": "Total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.amount", "record_set_spec_hash": "36e05f9664a6140b656ea3ac", "record_set_spec_id": "irs_soi.filing_season_week47.eitc_by_agi_amount.v1", "source_column_id": "25k_to_30k", "source_row_id": "25k_to_30k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:b6d6bdcb313a8ddf151bf24a", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:11d85685448674544061eafa", "ledger.source_cell.v1:7ec6464e0aa4e03f4edbc6ac", "ledger.source_cell.v1:3f20a90857c1da6397a0fbb2"], "source_record_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.25k_to_30k.total_earned_income_credit_amount", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "total_earned_income_credit_amount", "source_name": "irs_soi", "source_table": "Filing Season Statistics Table 1", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:26704c66efa1cc49120622d5", "period": {"type": "tax_year", "value": 2024}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:3ed18ee25741455ac19e0e6c", "source": {"extracted_at": "2026-06-20", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "source_file": "25inweek47.xlsx", "source_name": "irs_soi", "source_sha256": "5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3", "source_size_bytes": 45164, "source_table": "Filing Season Statistics Table 1", "url": "https://www.irs.gov/pub/irs-soi/25inweek47.xlsx", "vintage": "filing_season_2025_week_47_tax_year_2024"}, "source_release_key": "ledger.source_release.v2:266c94d241215da8f97b7643", "source_series_key": "ledger.source_series.v2:869539ef8f17bfe14b9d4061", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:28f882198f598b54a5f503d9", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 30000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 25000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "all_individual_income_tax_returns"}, "value": 9134575000, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:2dfd6460b13868a367264dbd", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:9138569a6d7a2f6e880cc479", "dimension_value_labels": {"income_range": {"25k_to_30k": "$25,000 under $30,000"}, "us:statutes/26/62#adjusted_gross_income": {"25k_to_30k": "$25,000 under $30,000"}}, "dimensions": {"income_range": "25k_to_30k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2024 tax year count irs soi returns with total earned income credit for tax unit (income range=25k to 30k) [irs_soi Filing Season Statistics Table 1 25inweek47.xlsx filing_season_2025_week_47_tax_year_2024]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 6, "groupby_value_id": "25k_to_30k", "groupby_value_label": "$25,000 under $30,000", "measure_id": "total_earned_income_credit_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.count", "record_set_spec_hash": "77f6db8c345c2d153b870242", "record_set_spec_id": "irs_soi.filing_season_week47.eitc_by_agi_count.v1", "source_column_id": "25k_to_30k", "source_row_id": "25k_to_30k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:c159c1b9362397f4ab833187", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:5a6496d8fad4e1ecd9de1340", "ledger.source_cell.v1:7ec6464e0aa4e03f4edbc6ac", "ledger.source_cell.v1:3f20a90857c1da6397a0fbb2"], "source_record_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.25k_to_30k.total_earned_income_credit_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "total_earned_income_credit_returns", "source_name": "irs_soi", "source_table": "Filing Season Statistics Table 1", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:b820bbf41819b5890c777857", "period": {"type": "tax_year", "value": 2024}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:40a9a451cc18405842eb9a09", "source": {"extracted_at": "2026-06-20", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "source_file": "25inweek47.xlsx", "source_name": "irs_soi", "source_sha256": "5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3", "source_size_bytes": 45164, "source_table": "Filing Season Statistics Table 1", "url": "https://www.irs.gov/pub/irs-soi/25inweek47.xlsx", "vintage": "filing_season_2025_week_47_tax_year_2024"}, "source_release_key": "ledger.source_release.v2:266c94d241215da8f97b7643", "source_series_key": "ledger.source_series.v2:8692fd34a56a33b153c0de80", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:28f882198f598b54a5f503d9", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 30000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 25000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "all_individual_income_tax_returns"}, "value": 1863562, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:7c108e43cf627fdb0bd7d071", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:65ded27bb83d1ff300221403", "dimension_value_labels": {"income_range": {"30k_to_40k": "$30,000 under $40,000"}, "us:statutes/26/62#adjusted_gross_income": {"30k_to_40k": "$30,000 under $40,000"}}, "dimensions": {"income_range": "30k_to_40k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2024 tax year sum irs soi total earned income credit for tax unit (income range=30k to 40k) [irs_soi Filing Season Statistics Table 1 25inweek47.xlsx filing_season_2025_week_47_tax_year_2024]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 7, "groupby_value_id": "30k_to_40k", "groupby_value_label": "$30,000 under $40,000", "measure_id": "total_earned_income_credit_amount", "measure_label": "Total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.amount", "record_set_spec_hash": "36e05f9664a6140b656ea3ac", "record_set_spec_id": "irs_soi.filing_season_week47.eitc_by_agi_amount.v1", "source_column_id": "30k_to_40k", "source_row_id": "30k_to_40k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:3dc4daee84969bb895c2fd39", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:6e136c2426be8a64a7cd2d87", "ledger.source_cell.v1:8270839c7b2d1a5e9c8a5733", "ledger.source_cell.v1:3f20a90857c1da6397a0fbb2"], "source_record_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.30k_to_40k.total_earned_income_credit_amount", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "total_earned_income_credit_amount", "source_name": "irs_soi", "source_table": "Filing Season Statistics Table 1", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:26704c66efa1cc49120622d5", "period": {"type": "tax_year", "value": 2024}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:bc7fd7a8ea323157b90aef81", "source": {"extracted_at": "2026-06-20", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "source_file": "25inweek47.xlsx", "source_name": "irs_soi", "source_sha256": "5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3", "source_size_bytes": 45164, "source_table": "Filing Season Statistics Table 1", "url": "https://www.irs.gov/pub/irs-soi/25inweek47.xlsx", "vintage": "filing_season_2025_week_47_tax_year_2024"}, "source_release_key": "ledger.source_release.v2:266c94d241215da8f97b7643", "source_series_key": "ledger.source_series.v2:869539ef8f17bfe14b9d4061", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:0f2aefb753fb3cd8441ddbea", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 40000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 30000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "all_individual_income_tax_returns"}, "value": 13400760000, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:592e76eef03a605f56c923d4", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:65ded27bb83d1ff300221403", "dimension_value_labels": {"income_range": {"30k_to_40k": "$30,000 under $40,000"}, "us:statutes/26/62#adjusted_gross_income": {"30k_to_40k": "$30,000 under $40,000"}}, "dimensions": {"income_range": "30k_to_40k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2024 tax year count irs soi returns with total earned income credit for tax unit (income range=30k to 40k) [irs_soi Filing Season Statistics Table 1 25inweek47.xlsx filing_season_2025_week_47_tax_year_2024]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 7, "groupby_value_id": "30k_to_40k", "groupby_value_label": "$30,000 under $40,000", "measure_id": "total_earned_income_credit_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.count", "record_set_spec_hash": "77f6db8c345c2d153b870242", "record_set_spec_id": "irs_soi.filing_season_week47.eitc_by_agi_count.v1", "source_column_id": "30k_to_40k", "source_row_id": "30k_to_40k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:36c814519b1e5e71b23f407a", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:e266ea6614099f510d4adef6", "ledger.source_cell.v1:8270839c7b2d1a5e9c8a5733", "ledger.source_cell.v1:3f20a90857c1da6397a0fbb2"], "source_record_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.30k_to_40k.total_earned_income_credit_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "total_earned_income_credit_returns", "source_name": "irs_soi", "source_table": "Filing Season Statistics Table 1", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:b820bbf41819b5890c777857", "period": {"type": "tax_year", "value": 2024}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:b4c8896de6534451cff6e939", "source": {"extracted_at": "2026-06-20", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "source_file": "25inweek47.xlsx", "source_name": "irs_soi", "source_sha256": "5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3", "source_size_bytes": 45164, "source_table": "Filing Season Statistics Table 1", "url": "https://www.irs.gov/pub/irs-soi/25inweek47.xlsx", "vintage": "filing_season_2025_week_47_tax_year_2024"}, "source_release_key": "ledger.source_release.v2:266c94d241215da8f97b7643", "source_series_key": "ledger.source_series.v2:8692fd34a56a33b153c0de80", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:0f2aefb753fb3cd8441ddbea", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 40000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 30000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "all_individual_income_tax_returns"}, "value": 3676017, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:285a13f8114c70445c50279e", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:028bbc01b9d343321be601b9", "dimension_value_labels": {"income_range": {"40k_to_50k": "$40,000 under $50,000"}, "us:statutes/26/62#adjusted_gross_income": {"40k_to_50k": "$40,000 under $50,000"}}, "dimensions": {"income_range": "40k_to_50k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2024 tax year sum irs soi total earned income credit for tax unit (income range=40k to 50k) [irs_soi Filing Season Statistics Table 1 25inweek47.xlsx filing_season_2025_week_47_tax_year_2024]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 8, "groupby_value_id": "40k_to_50k", "groupby_value_label": "$40,000 under $50,000", "measure_id": "total_earned_income_credit_amount", "measure_label": "Total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.amount", "record_set_spec_hash": "36e05f9664a6140b656ea3ac", "record_set_spec_id": "irs_soi.filing_season_week47.eitc_by_agi_amount.v1", "source_column_id": "40k_to_50k", "source_row_id": "40k_to_50k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:8ad43f766dd08a0bf97a775f", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:1cfcc79fb6febc76ae08999c", "ledger.source_cell.v1:b577686e80af10ef35b2fbf5", "ledger.source_cell.v1:3f20a90857c1da6397a0fbb2"], "source_record_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.40k_to_50k.total_earned_income_credit_amount", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "total_earned_income_credit_amount", "source_name": "irs_soi", "source_table": "Filing Season Statistics Table 1", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:26704c66efa1cc49120622d5", "period": {"type": "tax_year", "value": 2024}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:25423f2e6c9b6f16a4345670", "source": {"extracted_at": "2026-06-20", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "source_file": "25inweek47.xlsx", "source_name": "irs_soi", "source_sha256": "5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3", "source_size_bytes": 45164, "source_table": "Filing Season Statistics Table 1", "url": "https://www.irs.gov/pub/irs-soi/25inweek47.xlsx", "vintage": "filing_season_2025_week_47_tax_year_2024"}, "source_release_key": "ledger.source_release.v2:266c94d241215da8f97b7643", "source_series_key": "ledger.source_series.v2:869539ef8f17bfe14b9d4061", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:65b5767dde8a0ac65ead2c2a", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 50000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 40000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "all_individual_income_tax_returns"}, "value": 5986037000, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:89b61d7e394e16d41435ad14", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:028bbc01b9d343321be601b9", "dimension_value_labels": {"income_range": {"40k_to_50k": "$40,000 under $50,000"}, "us:statutes/26/62#adjusted_gross_income": {"40k_to_50k": "$40,000 under $50,000"}}, "dimensions": {"income_range": "40k_to_50k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2024 tax year count irs soi returns with total earned income credit for tax unit (income range=40k to 50k) [irs_soi Filing Season Statistics Table 1 25inweek47.xlsx filing_season_2025_week_47_tax_year_2024]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 8, "groupby_value_id": "40k_to_50k", "groupby_value_label": "$40,000 under $50,000", "measure_id": "total_earned_income_credit_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.count", "record_set_spec_hash": "77f6db8c345c2d153b870242", "record_set_spec_id": "irs_soi.filing_season_week47.eitc_by_agi_count.v1", "source_column_id": "40k_to_50k", "source_row_id": "40k_to_50k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:cd7668dbd91f1fa99be85e0d", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:1e9d7e45b5bab08248fee853", "ledger.source_cell.v1:b577686e80af10ef35b2fbf5", "ledger.source_cell.v1:3f20a90857c1da6397a0fbb2"], "source_record_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.40k_to_50k.total_earned_income_credit_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "total_earned_income_credit_returns", "source_name": "irs_soi", "source_table": "Filing Season Statistics Table 1", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:b820bbf41819b5890c777857", "period": {"type": "tax_year", "value": 2024}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:3b6a3cf95c6a806e410af2f5", "source": {"extracted_at": "2026-06-20", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "source_file": "25inweek47.xlsx", "source_name": "irs_soi", "source_sha256": "5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3", "source_size_bytes": 45164, "source_table": "Filing Season Statistics Table 1", "url": "https://www.irs.gov/pub/irs-soi/25inweek47.xlsx", "vintage": "filing_season_2025_week_47_tax_year_2024"}, "source_release_key": "ledger.source_release.v2:266c94d241215da8f97b7643", "source_series_key": "ledger.source_series.v2:8692fd34a56a33b153c0de80", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:65b5767dde8a0ac65ead2c2a", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 50000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 40000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "all_individual_income_tax_returns"}, "value": 2960241, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:29371a2981e93cd838dfd20a", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:a710182a11ad9c722e6d4841", "dimension_value_labels": {"income_range": {"500k_to_1m": "$500,000 under $1,000,000"}, "us:statutes/26/62#adjusted_gross_income": {"500k_to_1m": "$500,000 under $1,000,000"}}, "dimensions": {"income_range": "500k_to_1m"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2024 tax year sum irs soi total earned income credit for tax unit (income range=500k to 1m) [irs_soi Filing Season Statistics Table 1 25inweek47.xlsx filing_season_2025_week_47_tax_year_2024]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 14, "groupby_value_id": "500k_to_1m", "groupby_value_label": "$500,000 under $1,000,000", "measure_id": "total_earned_income_credit_amount", "measure_label": "Total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.amount", "record_set_spec_hash": "36e05f9664a6140b656ea3ac", "record_set_spec_id": "irs_soi.filing_season_week47.eitc_by_agi_amount.v1", "source_column_id": "500k_to_1m", "source_row_id": "500k_to_1m", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:f0bf158936e43bb96c08cc75", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:299188500e1ec3c3ac69a5d5", "ledger.source_cell.v1:bc094dd71a601a1b734c8bfb", "ledger.source_cell.v1:3f20a90857c1da6397a0fbb2"], "source_record_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.500k_to_1m.total_earned_income_credit_amount", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "total_earned_income_credit_amount", "source_name": "irs_soi", "source_table": "Filing Season Statistics Table 1", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:26704c66efa1cc49120622d5", "period": {"type": "tax_year", "value": 2024}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:c0709371fc08671cd3201bec", "source": {"extracted_at": "2026-06-20", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "source_file": "25inweek47.xlsx", "source_name": "irs_soi", "source_sha256": "5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3", "source_size_bytes": 45164, "source_table": "Filing Season Statistics Table 1", "url": "https://www.irs.gov/pub/irs-soi/25inweek47.xlsx", "vintage": "filing_season_2025_week_47_tax_year_2024"}, "source_release_key": "ledger.source_release.v2:266c94d241215da8f97b7643", "source_series_key": "ledger.source_series.v2:869539ef8f17bfe14b9d4061", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:58100ae5fd354ddd2435fa15", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 1000000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 500000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "all_individual_income_tax_returns"}, "value": 0, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:ccbe7e182d8d4624ae17f184", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:a710182a11ad9c722e6d4841", "dimension_value_labels": {"income_range": {"500k_to_1m": "$500,000 under $1,000,000"}, "us:statutes/26/62#adjusted_gross_income": {"500k_to_1m": "$500,000 under $1,000,000"}}, "dimensions": {"income_range": "500k_to_1m"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2024 tax year count irs soi returns with total earned income credit for tax unit (income range=500k to 1m) [irs_soi Filing Season Statistics Table 1 25inweek47.xlsx filing_season_2025_week_47_tax_year_2024]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 14, "groupby_value_id": "500k_to_1m", "groupby_value_label": "$500,000 under $1,000,000", "measure_id": "total_earned_income_credit_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.count", "record_set_spec_hash": "77f6db8c345c2d153b870242", "record_set_spec_id": "irs_soi.filing_season_week47.eitc_by_agi_count.v1", "source_column_id": "500k_to_1m", "source_row_id": "500k_to_1m", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:24e8e719b7ec1dd8997a0747", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:f1671abf1d41ec3f67103015", "ledger.source_cell.v1:bc094dd71a601a1b734c8bfb", "ledger.source_cell.v1:3f20a90857c1da6397a0fbb2"], "source_record_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.500k_to_1m.total_earned_income_credit_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "total_earned_income_credit_returns", "source_name": "irs_soi", "source_table": "Filing Season Statistics Table 1", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:b820bbf41819b5890c777857", "period": {"type": "tax_year", "value": 2024}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:49cf4fbbd604a38862cc6032", "source": {"extracted_at": "2026-06-20", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "source_file": "25inweek47.xlsx", "source_name": "irs_soi", "source_sha256": "5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3", "source_size_bytes": 45164, "source_table": "Filing Season Statistics Table 1", "url": "https://www.irs.gov/pub/irs-soi/25inweek47.xlsx", "vintage": "filing_season_2025_week_47_tax_year_2024"}, "source_release_key": "ledger.source_release.v2:266c94d241215da8f97b7643", "source_series_key": "ledger.source_series.v2:8692fd34a56a33b153c0de80", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:58100ae5fd354ddd2435fa15", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 1000000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 500000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "all_individual_income_tax_returns"}, "value": 0, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:cca7c11c1becf0274a86e6b3", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:6f7eb3e5c26acf9aa73a6193", "dimension_value_labels": {"income_range": {"50k_to_75k": "$50,000 under $75,000"}, "us:statutes/26/62#adjusted_gross_income": {"50k_to_75k": "$50,000 under $75,000"}}, "dimensions": {"income_range": "50k_to_75k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2024 tax year sum irs soi total earned income credit for tax unit (income range=50k to 75k) [irs_soi Filing Season Statistics Table 1 25inweek47.xlsx filing_season_2025_week_47_tax_year_2024]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 9, "groupby_value_id": "50k_to_75k", "groupby_value_label": "$50,000 under $75,000", "measure_id": "total_earned_income_credit_amount", "measure_label": "Total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.amount", "record_set_spec_hash": "36e05f9664a6140b656ea3ac", "record_set_spec_id": "irs_soi.filing_season_week47.eitc_by_agi_amount.v1", "source_column_id": "50k_to_75k", "source_row_id": "50k_to_75k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:b160d67475cce3ffcd6635aa", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:fea493f9f81523338768aa2f", "ledger.source_cell.v1:e7437c482ecb775e112cd852", "ledger.source_cell.v1:3f20a90857c1da6397a0fbb2"], "source_record_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.50k_to_75k.total_earned_income_credit_amount", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "total_earned_income_credit_amount", "source_name": "irs_soi", "source_table": "Filing Season Statistics Table 1", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:26704c66efa1cc49120622d5", "period": {"type": "tax_year", "value": 2024}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:9b999fc6e146789866521c4b", "source": {"extracted_at": "2026-06-20", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "source_file": "25inweek47.xlsx", "source_name": "irs_soi", "source_sha256": "5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3", "source_size_bytes": 45164, "source_table": "Filing Season Statistics Table 1", "url": "https://www.irs.gov/pub/irs-soi/25inweek47.xlsx", "vintage": "filing_season_2025_week_47_tax_year_2024"}, "source_release_key": "ledger.source_release.v2:266c94d241215da8f97b7643", "source_series_key": "ledger.source_series.v2:869539ef8f17bfe14b9d4061", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:6a8b1263dc68f6429379ac52", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 75000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 50000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "all_individual_income_tax_returns"}, "value": 1575950000, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:0f77428d4e33fd74416f7f58", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:6f7eb3e5c26acf9aa73a6193", "dimension_value_labels": {"income_range": {"50k_to_75k": "$50,000 under $75,000"}, "us:statutes/26/62#adjusted_gross_income": {"50k_to_75k": "$50,000 under $75,000"}}, "dimensions": {"income_range": "50k_to_75k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2024 tax year count irs soi returns with total earned income credit for tax unit (income range=50k to 75k) [irs_soi Filing Season Statistics Table 1 25inweek47.xlsx filing_season_2025_week_47_tax_year_2024]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 9, "groupby_value_id": "50k_to_75k", "groupby_value_label": "$50,000 under $75,000", "measure_id": "total_earned_income_credit_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.count", "record_set_spec_hash": "77f6db8c345c2d153b870242", "record_set_spec_id": "irs_soi.filing_season_week47.eitc_by_agi_count.v1", "source_column_id": "50k_to_75k", "source_row_id": "50k_to_75k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:d05b7b6c53f5bd41c43c56dc", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:1f7bd88149a8e3f1f09be9ef", "ledger.source_cell.v1:e7437c482ecb775e112cd852", "ledger.source_cell.v1:3f20a90857c1da6397a0fbb2"], "source_record_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.50k_to_75k.total_earned_income_credit_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "total_earned_income_credit_returns", "source_name": "irs_soi", "source_table": "Filing Season Statistics Table 1", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:b820bbf41819b5890c777857", "period": {"type": "tax_year", "value": 2024}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:8a7caa7002e5c74d642698a1", "source": {"extracted_at": "2026-06-20", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "source_file": "25inweek47.xlsx", "source_name": "irs_soi", "source_sha256": "5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3", "source_size_bytes": 45164, "source_table": "Filing Season Statistics Table 1", "url": "https://www.irs.gov/pub/irs-soi/25inweek47.xlsx", "vintage": "filing_season_2025_week_47_tax_year_2024"}, "source_release_key": "ledger.source_release.v2:266c94d241215da8f97b7643", "source_series_key": "ledger.source_series.v2:8692fd34a56a33b153c0de80", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:6a8b1263dc68f6429379ac52", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 75000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 50000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "all_individual_income_tax_returns"}, "value": 1339784, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:3fe41c08397bb41745d1fec4", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:1649b3085c924f4f933d770f", "dimension_value_labels": {"income_range": {"5k_to_10k": "$5,000 under $10,000"}, "us:statutes/26/62#adjusted_gross_income": {"5k_to_10k": "$5,000 under $10,000"}}, "dimensions": {"income_range": "5k_to_10k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2024 tax year sum irs soi total earned income credit for tax unit (income range=5k to 10k) [irs_soi Filing Season Statistics Table 1 25inweek47.xlsx filing_season_2025_week_47_tax_year_2024]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 2, "groupby_value_id": "5k_to_10k", "groupby_value_label": "$5,000 under $10,000", "measure_id": "total_earned_income_credit_amount", "measure_label": "Total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.amount", "record_set_spec_hash": "36e05f9664a6140b656ea3ac", "record_set_spec_id": "irs_soi.filing_season_week47.eitc_by_agi_amount.v1", "source_column_id": "5k_to_10k", "source_row_id": "5k_to_10k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:a5cee256e2b34f935225c664", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:1c96ee474e0902cdf8179508", "ledger.source_cell.v1:37bc715dba9b1aa4b4d6fcdd", "ledger.source_cell.v1:3f20a90857c1da6397a0fbb2"], "source_record_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.5k_to_10k.total_earned_income_credit_amount", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "total_earned_income_credit_amount", "source_name": "irs_soi", "source_table": "Filing Season Statistics Table 1", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:26704c66efa1cc49120622d5", "period": {"type": "tax_year", "value": 2024}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:11e9a2ba3c613ffec12c25c6", "source": {"extracted_at": "2026-06-20", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "source_file": "25inweek47.xlsx", "source_name": "irs_soi", "source_sha256": "5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3", "source_size_bytes": 45164, "source_table": "Filing Season Statistics Table 1", "url": "https://www.irs.gov/pub/irs-soi/25inweek47.xlsx", "vintage": "filing_season_2025_week_47_tax_year_2024"}, "source_release_key": "ledger.source_release.v2:266c94d241215da8f97b7643", "source_series_key": "ledger.source_series.v2:869539ef8f17bfe14b9d4061", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:13a71a9310384165c6309b86", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 10000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 5000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "all_individual_income_tax_returns"}, "value": 3080841000, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:ed04fea5ce3abfc82dd695ab", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:1649b3085c924f4f933d770f", "dimension_value_labels": {"income_range": {"5k_to_10k": "$5,000 under $10,000"}, "us:statutes/26/62#adjusted_gross_income": {"5k_to_10k": "$5,000 under $10,000"}}, "dimensions": {"income_range": "5k_to_10k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2024 tax year count irs soi returns with total earned income credit for tax unit (income range=5k to 10k) [irs_soi Filing Season Statistics Table 1 25inweek47.xlsx filing_season_2025_week_47_tax_year_2024]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 2, "groupby_value_id": "5k_to_10k", "groupby_value_label": "$5,000 under $10,000", "measure_id": "total_earned_income_credit_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.count", "record_set_spec_hash": "77f6db8c345c2d153b870242", "record_set_spec_id": "irs_soi.filing_season_week47.eitc_by_agi_count.v1", "source_column_id": "5k_to_10k", "source_row_id": "5k_to_10k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:3017dbfc86f0aeeb68f65998", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:7a8e2e3fafb871f15ef81e1f", "ledger.source_cell.v1:37bc715dba9b1aa4b4d6fcdd", "ledger.source_cell.v1:3f20a90857c1da6397a0fbb2"], "source_record_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.5k_to_10k.total_earned_income_credit_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "total_earned_income_credit_returns", "source_name": "irs_soi", "source_table": "Filing Season Statistics Table 1", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:b820bbf41819b5890c777857", "period": {"type": "tax_year", "value": 2024}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:b25dd4a214d7b7867a1375d6", "source": {"extracted_at": "2026-06-20", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "source_file": "25inweek47.xlsx", "source_name": "irs_soi", "source_sha256": "5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3", "source_size_bytes": 45164, "source_table": "Filing Season Statistics Table 1", "url": "https://www.irs.gov/pub/irs-soi/25inweek47.xlsx", "vintage": "filing_season_2025_week_47_tax_year_2024"}, "source_release_key": "ledger.source_release.v2:266c94d241215da8f97b7643", "source_series_key": "ledger.source_series.v2:8692fd34a56a33b153c0de80", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:13a71a9310384165c6309b86", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 10000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 5000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "all_individual_income_tax_returns"}, "value": 2505186, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:5ed09dbb1a4bc9a9b3c01178", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:94b3e4c3a3ca6dfd37706e8b", "dimension_value_labels": {"income_range": {"75k_to_100k": "$75,000 under $100,000"}, "us:statutes/26/62#adjusted_gross_income": {"75k_to_100k": "$75,000 under $100,000"}}, "dimensions": {"income_range": "75k_to_100k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2024 tax year sum irs soi total earned income credit for tax unit (income range=75k to 100k) [irs_soi Filing Season Statistics Table 1 25inweek47.xlsx filing_season_2025_week_47_tax_year_2024]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 10, "groupby_value_id": "75k_to_100k", "groupby_value_label": "$75,000 under $100,000", "measure_id": "total_earned_income_credit_amount", "measure_label": "Total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.amount", "record_set_spec_hash": "36e05f9664a6140b656ea3ac", "record_set_spec_id": "irs_soi.filing_season_week47.eitc_by_agi_amount.v1", "source_column_id": "75k_to_100k", "source_row_id": "75k_to_100k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:7a9d40b939f024bbc6686a2b", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:13ff9a2336d858b116b3fb3d", "ledger.source_cell.v1:86c7675c37db4e3ecffd6e60", "ledger.source_cell.v1:3f20a90857c1da6397a0fbb2"], "source_record_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.75k_to_100k.total_earned_income_credit_amount", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "total_earned_income_credit_amount", "source_name": "irs_soi", "source_table": "Filing Season Statistics Table 1", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:26704c66efa1cc49120622d5", "period": {"type": "tax_year", "value": 2024}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:4c37489f500a7d98737de088", "source": {"extracted_at": "2026-06-20", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "source_file": "25inweek47.xlsx", "source_name": "irs_soi", "source_sha256": "5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3", "source_size_bytes": 45164, "source_table": "Filing Season Statistics Table 1", "url": "https://www.irs.gov/pub/irs-soi/25inweek47.xlsx", "vintage": "filing_season_2025_week_47_tax_year_2024"}, "source_release_key": "ledger.source_release.v2:266c94d241215da8f97b7643", "source_series_key": "ledger.source_series.v2:869539ef8f17bfe14b9d4061", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:ca16866278b859777c17b40b", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 100000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 75000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "all_individual_income_tax_returns"}, "value": 0, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:4bf423b151eec8ff3b0644ea", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:94b3e4c3a3ca6dfd37706e8b", "dimension_value_labels": {"income_range": {"75k_to_100k": "$75,000 under $100,000"}, "us:statutes/26/62#adjusted_gross_income": {"75k_to_100k": "$75,000 under $100,000"}}, "dimensions": {"income_range": "75k_to_100k"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2024 tax year count irs soi returns with total earned income credit for tax unit (income range=75k to 100k) [irs_soi Filing Season Statistics Table 1 25inweek47.xlsx filing_season_2025_week_47_tax_year_2024]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 10, "groupby_value_id": "75k_to_100k", "groupby_value_label": "$75,000 under $100,000", "measure_id": "total_earned_income_credit_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.count", "record_set_spec_hash": "77f6db8c345c2d153b870242", "record_set_spec_id": "irs_soi.filing_season_week47.eitc_by_agi_count.v1", "source_column_id": "75k_to_100k", "source_row_id": "75k_to_100k", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:935a4007c0337217dc6c4ba3", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:cc5b4ed8c62b5da7a9565d80", "ledger.source_cell.v1:86c7675c37db4e3ecffd6e60", "ledger.source_cell.v1:3f20a90857c1da6397a0fbb2"], "source_record_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.75k_to_100k.total_earned_income_credit_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "total_earned_income_credit_returns", "source_name": "irs_soi", "source_table": "Filing Season Statistics Table 1", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:b820bbf41819b5890c777857", "period": {"type": "tax_year", "value": 2024}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:b533e508f05d7bf40cb8fcca", "source": {"extracted_at": "2026-06-20", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "source_file": "25inweek47.xlsx", "source_name": "irs_soi", "source_sha256": "5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3", "source_size_bytes": 45164, "source_table": "Filing Season Statistics Table 1", "url": "https://www.irs.gov/pub/irs-soi/25inweek47.xlsx", "vintage": "filing_season_2025_week_47_tax_year_2024"}, "source_release_key": "ledger.source_release.v2:266c94d241215da8f97b7643", "source_series_key": "ledger.source_series.v2:8692fd34a56a33b153c0de80", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:ca16866278b859777c17b40b", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 100000, "variable": "us:statutes/26/62#adjusted_gross_income"}, {"operator": ">=", "role": "filter", "unit": "usd", "value": 75000, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "all_individual_income_tax_returns"}, "value": 0, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:d7be16a1db07493be1500058", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:11473d693fbeddfbf293c458", "dimension_value_labels": {"income_range": {"under_1": "No adjusted gross income"}, "us:statutes/26/62#adjusted_gross_income": {"under_1": "No adjusted gross income"}}, "dimensions": {"income_range": "under_1"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2024 tax year sum irs soi total earned income credit for tax unit (income range=under 1) [irs_soi Filing Season Statistics Table 1 25inweek47.xlsx filing_season_2025_week_47_tax_year_2024]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 0, "groupby_value_id": "under_1", "groupby_value_label": "No adjusted gross income", "measure_id": "total_earned_income_credit_amount", "measure_label": "Total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.amount", "record_set_spec_hash": "36e05f9664a6140b656ea3ac", "record_set_spec_id": "irs_soi.filing_season_week47.eitc_by_agi_amount.v1", "source_column_id": "under_1", "source_row_id": "under_1", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:6fa8c233e974bfa8c5c96f27", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:e3f05adde7920ce2b8a2eb45", "ledger.source_cell.v1:93fc4288ca5e05254538ec34", "ledger.source_cell.v1:3f20a90857c1da6397a0fbb2"], "source_record_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.under_1.total_earned_income_credit_amount", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.total_earned_income_credit", "source_measure_id": "total_earned_income_credit_amount", "source_name": "irs_soi", "source_table": "Filing Season Statistics Table 1", "unit": "usd"}, "observed_measure_key": "ledger.observed_measure.v2:26704c66efa1cc49120622d5", "period": {"type": "tax_year", "value": 2024}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:f45bcdb6afc5dc7a822c8b95", "source": {"extracted_at": "2026-06-20", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "source_file": "25inweek47.xlsx", "source_name": "irs_soi", "source_sha256": "5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3", "source_size_bytes": 45164, "source_table": "Filing Season Statistics Table 1", "url": "https://www.irs.gov/pub/irs-soi/25inweek47.xlsx", "vintage": "filing_season_2025_week_47_tax_year_2024"}, "source_release_key": "ledger.source_release.v2:266c94d241215da8f97b7643", "source_series_key": "ledger.source_series.v2:869539ef8f17bfe14b9d4061", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:fe419408d2926ab4bee8ab7f", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 1, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "all_individual_income_tax_returns"}, "value": 175463000, "value_type": "integer"} +{"aggregate_fact_key": "ledger.aggregate_fact.v2:fba2311e623134c71d8c78cd", "aggregation": {"method": "sum"}, "assertion": "observation", "dimension_labels": {"income_range": "Income range", "us:statutes/26/62#adjusted_gross_income": "Adjusted gross income"}, "dimension_set_key": "ledger.dimension_set.v2:11473d693fbeddfbf293c458", "dimension_value_labels": {"income_range": {"under_1": "No adjusted gross income"}, "us:statutes/26/62#adjusted_gross_income": {"under_1": "No adjusted gross income"}}, "dimensions": {"income_range": "under_1"}, "entity": {"name": "tax_unit", "role": "filing_unit"}, "geography": {"id": "0100000US", "level": "country", "name": "United States", "vintage": "2020_census"}, "label": "United States 2024 tax year count irs soi returns with total earned income credit for tax unit (income range=under 1) [irs_soi Filing Season Statistics Table 1 25inweek47.xlsx filing_season_2025_week_47_tax_year_2024]", "layout": {"groupby_dimension": "us:statutes/26/62#adjusted_gross_income", "groupby_dimension_label": "Adjusted gross income", "groupby_ordinal": 0, "groupby_value_id": "under_1", "groupby_value_label": "No adjusted gross income", "measure_id": "total_earned_income_credit_returns", "measure_label": "Returns with total earned income credit", "measure_ordinal": 0, "record_set_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.count", "record_set_spec_hash": "77f6db8c345c2d153b870242", "record_set_spec_id": "irs_soi.filing_season_week47.eitc_by_agi_count.v1", "source_column_id": "under_1", "source_row_id": "under_1", "table_record_kind": "detail"}, "legacy_fact_key": "ledger.fact.v1:9f3aeed9fced9ad13a50aeb9", "lineage": {"source_cell_keys": ["ledger.source_cell.v1:a01c90b4d0bd1968d49826c2", "ledger.source_cell.v1:93fc4288ca5e05254538ec34", "ledger.source_cell.v1:3f20a90857c1da6397a0fbb2"], "source_record_id": "irs_soi.ty2024.filing_season_week47.eitc_by_agi.under_1.total_earned_income_credit_returns", "source_row_keys": []}, "observed_measure": {"source_concept": "irs_soi.returns_with_total_earned_income_credit", "source_measure_id": "total_earned_income_credit_returns", "source_name": "irs_soi", "source_table": "Filing Season Statistics Table 1", "unit": "count"}, "observed_measure_key": "ledger.observed_measure.v2:b820bbf41819b5890c777857", "period": {"type": "tax_year", "value": 2024}, "provenance_class": "administrative", "schema_version": "chronicle.consumer_fact.v3", "semantic_fact_key": "ledger.semantic_fact.v2:cf3693e508c0584bd1fb5ace", "source": {"extracted_at": "2026-06-20", "extraction_method": "CellSelectorSpec and SourceRecordSpec resolved from cells", "method_notes": "Each fact carries source_record_id, source_cell_keys, and source_row_keys when available.", "raw_r2_bucket": "ledger-raw", "raw_r2_key": "raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "raw_r2_uri": "r2://ledger-raw/raw/irs_soi/soi-filing-season-week47-2024-eitc-total/2024/5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3/25inweek47.xlsx", "source_file": "25inweek47.xlsx", "source_name": "irs_soi", "source_sha256": "5b8f05734ec3f4ad68c51ee8add91510ce209492c301786f17f50b22cc00adb3", "source_size_bytes": 45164, "source_table": "Filing Season Statistics Table 1", "url": "https://www.irs.gov/pub/irs-soi/25inweek47.xlsx", "vintage": "filing_season_2025_week_47_tax_year_2024"}, "source_release_key": "ledger.source_release.v2:266c94d241215da8f97b7643", "source_series_key": "ledger.source_series.v2:8692fd34a56a33b153c0de80", "universe_constraint_set_key": "ledger.universe_constraint_set.v2:fe419408d2926ab4bee8ab7f", "universe_constraints": {"constraints": [{"operator": "<", "role": "filter", "unit": "usd", "value": 1, "variable": "us:statutes/26/62#adjusted_gross_income"}], "domain": "all_individual_income_tax_returns"}, "value": 108226, "value_type": "integer"} From 0bd01ebcc05d5fc4128a36a78dc71d59c805d340 Mon Sep 17 00:00:00 2001 From: Max Ghenis Date: Tue, 10 Nov 2026 21:52:50 -0500 Subject: [PATCH 5/8] Name the actor in the Table 2.5 test docstrings Rewrite the module docstring and five test and helper docstrings in active voice: "the halving that microcosm#1227 fixed", "returns IRS processed by December 2024", "exceeds the TY2023 December figures by 6.3% and 3.5%", "the compile puts a bin in", "the extraction neither drops a bin". Text only; no code, value or tolerance changes. Co-Authored-By: Claude Opus 5.5 --- ...st_us_eitc_table_2_5_irs_reconciliation.py | 80 ++++++++++--------- 1 file changed, 41 insertions(+), 39 deletions(-) diff --git a/packages/microcosm-build/tests/engine_free/us/test_us_eitc_table_2_5_irs_reconciliation.py b/packages/microcosm-build/tests/engine_free/us/test_us_eitc_table_2_5_irs_reconciliation.py index 9aaf6be2d0..6cbdd0e8ac 100644 --- a/packages/microcosm-build/tests/engine_free/us/test_us_eitc_table_2_5_irs_reconciliation.py +++ b/packages/microcosm-build/tests/engine_free/us/test_us_eitc_table_2_5_irs_reconciliation.py @@ -1,7 +1,7 @@ """SOI Table 2.5 EITC child splits on the real TY2023 rows, in CI. -``tests/fixtures/us_soi_eitc_table_2_5_feed_rows.jsonl`` holds, verbatim and -sorted by source record id, the 274 rows of the pinned Chronicle feed +``tests/fixtures/us_soi_eitc_table_2_5_feed_rows.jsonl`` holds, verbatim and in +source-record-id order, the 274 rows of the pinned Chronicle feed (``consumer_facts_us_41b2fb2.jsonl``, sha256 1d45a89c...) that the EITC decomposition uprating reads: @@ -14,28 +14,29 @@ bins and in total. The pinned-feed tests in ``test_us_fiscal_targets.py`` skip in CI, which has no -feed. These run everywhere, so the halving fixed in microcosm#1227 cannot come -back unnoticed: the compile summed each split's AGI bins and its total row +feed. These run everywhere, so the halving that microcosm#1227 fixed cannot +come back unnoticed: the compile summed each split's AGI bins and its total row into the all-AGI source total, uprated the four total rows by 0.4877 (returns) and 0.5209 (amount), and shipped them at 11.92 million returns and $34.52 billion against the TY2024 filing season's 23.84 million and $69.04 billion. IRS-published EITC (EITC statistics pages, read 2026-10-14): -* TY2023, returns processed by December 2024: "more than 23 million" workers - and families received "about $64 billion"; 27% had no qualifying child, 36% - one, 24% two and 13% three or more. -* TY2024, processed by December 2025: about 24 million and $69.6 billion. +* TY2023, returns IRS processed by December 2024: "more than 23 million" + workers and families received "about $64 billion"; 27% had no qualifying + child, 36% one, 24% two and 13% three or more. +* TY2024, returns IRS processed by December 2025: about 24 million and $69.6 + billion. IRS labels those "returns processed in" the filing year, "as of December". -Publication 1304 Table 2.5 is the SOI sample estimate for "Tax Year 2023 +Publication 1304 Table 2.5 gives SOI's sample estimate for "Tax Year 2023 (Filing Year 2024)"; its footnote 1 defines EIC earned income "for prior-year -returns", which implies they are in it. Its TY2023 EITC (24,439,936 returns, -$66.27 billion) sits 6.3% and 3.5% above the TY2023 December figures; the two -products' bases differ, and this module does not attribute the gap. The -reconciliation tolerance is 10%: wide enough for that observed gap, far too -narrow for a halving. Child shares are compared within 1.5 percentage points -because IRS rounds them to whole percents. +returns", which implies that the table includes them. Its TY2023 EITC +(24,439,936 returns, $66.27 billion) exceeds the TY2023 December figures by +6.3% and 3.5%; the two products' bases differ, and this module does not +attribute the gap. The reconciliation allows 10%: enough for that observed gap, +and far too little for a halving. The tests compare child shares within 1.5 +percentage points because IRS rounds them to whole percents. """ from __future__ import annotations @@ -90,8 +91,8 @@ _PUBLISHED_TOLERANCE = 0.10 _SHARE_TOLERANCE = 0.015 # SOI rounds each cell ("Detail may not add to totals because of rounding"): -# counts to the return, amounts to $1,000. The widest gap between a split's -# bins and its total row in the TY2023 workbook is 3 returns and $1,000. +# counts to the return, amounts to $1,000. In the TY2023 workbook a split's +# bins and its total row differ by at most 3 returns and $1,000. _ROUNDING = {"returns": 5, "amount": 5_000} _SETTINGS = settings( @@ -190,11 +191,12 @@ def _compiled_split_rows(by_name, kind: str) -> dict[str, dict[str, object]]: def _uprating_groups(kind: str) -> dict[tuple[float, float], list[str]]: - """The AGI group each Table 2.5 bin is uprated in -> the bins in it. + """Map each AGI uprating group to the Table 2.5 bins the compile uprates in it. - A bin's group is the narrowest filing-season bin that contains it, or, - when filing-season bins are finer (Table 2.5's $50,000-and-over bin), the - bin's own interval covered by the filing-season bins inside it. + The compile puts a bin in the narrowest filing-season bin that contains it, + or, when the filing-season bins run finer (Table 2.5's $50,000-and-over + bin), in the bin's own interval, which the filing-season bins inside it + cover. """ season = [_agi_bounds(fact) for fact in _filing_season_bins(kind).values()] @@ -240,11 +242,11 @@ def test_fixture_holds_every_table_2_5_and_filing_season_row() -> None: def test_each_child_split_s_agi_bins_tile_agi_and_sum_to_its_total_row( kind: str, ) -> None: - """Source check: in each split the 28 Table 2.5 AGI bins tile AGI and add - to the split's total row within SOI rounding, so no bin is missing, read - twice or taken from the total row. A sum can't see two bins' values - swapped; the verbatim-feed check and the extraction's row guards cover - that.""" + """In each split, the 28 Table 2.5 AGI bins tile AGI and add to the split's + total row within SOI rounding, so the extraction neither drops a bin, reads + one twice nor takes one from the total row. A sum can't see two bins' + values swapped; the verbatim-feed check and the extraction's row guards + catch that.""" for split, rows in _split_rows(kind).items(): bins = {row_id: fact for row_id, fact in rows.items() if row_id != "total"} @@ -278,8 +280,8 @@ def test_filing_season_agi_bins_sum_to_the_filing_season_total(kind: str) -> Non @pytest.mark.parametrize("kind", sorted(_KINDS)) def test_child_split_totals_add_to_the_all_returns_total(kind: str) -> None: """The four splits' total rows add to Table 2.5's all-returns total - (24,439,936 returns; $66,270,000,000), so no split is a subset such as one - filing status or one component of the credit.""" + (24,439,936 returns; $66,270,000,000), so no split holds only a subset such + as one filing status or one component of the credit.""" split_total = sum(rows["total"]["value"] for rows in _split_rows(kind).values()) all_returns = _single(_ALL_RETURNS_RECORD_SET, _KINDS[kind][1])["value"] @@ -355,9 +357,9 @@ def test_compiled_total_rows_sum_to_the_filing_season_and_irs_published( def _with_filing_season( values: dict[tuple[str, str], float], ) -> list[dict[str, object]]: - """The fixture rows with filing-season AGI bins replaced by ``values`` - (keyed by kind and AGI row id) and each filing-season total set to their - sum.""" + """Return the fixture rows with ``values`` (a map from kind and AGI row id) + in place of the filing-season AGI bins, and each filing-season total equal + to their sum.""" measure_kind = {measures[1]: kind for kind, measures in _KINDS.items()} totals = { @@ -497,14 +499,14 @@ def test_uniform_growth_keeps_each_split_s_bins_summing_to_its_total_row( def test_fixture_rows_are_verbatim_pinned_feed_rows() -> None: - """Where the pinned feed is present (not in CI), the fixture is exactly - the feed's rows for these record sets, byte for byte. - - A re-pin that changes any of those rows fails here. Refresh the fixture - from the new feed: its lines for the same record sets, sorted by - ``lineage.source_record_id``, one per line. Compare the old and new rows - field by field first, and check any changed value against the workbooks - this module's docstring names. + """On a machine that has the pinned feed (CI has none), the fixture matches + the feed's rows for these record sets byte for byte. + + This test fails after a re-pin that changes any of those rows. To refresh + the fixture, take the new feed's lines for the same record sets, sort them + by ``lineage.source_record_id`` and write one per line. Compare the old and + new rows field by field first, and check any changed value against the + workbooks this module's docstring names. """ feed_path = _load_repo_tool("build_us_target_parity_manifest").DEFAULT_FEED_PATH From 0d0e49f668751830272f2c3c8eca108b7b0dc88a Mon Sep 17 00:00:00 2001 From: Max Ghenis Date: Tue, 10 Nov 2026 22:41:18 -0500 Subject: [PATCH 6/8] Check the feed digest and state the uniform-growth bound in the Table 2.5 tests test_fixture_rows_are_verbatim_pinned_feed_rows now checks the local feed's sha256 against the facts_sha256 that chronicle_feed.json pins, as pinned_feed_national_state_surface does through load_ledger_consumer_artifact, so a stale or altered local feed fails with both digests in the message instead of a row diff. The uniform-growth test's docstring said each split's bins add to its total row within the source's rounding gap (5 returns or $5,000 before scaling); its assertion allows twice that times the factor. The compile scales the total rows by the ratio of all bins to all total rows, so each split's gap adds its share of the gap summed over splits to its own. The docstring now says so. 0bd01ebcc also rewrote the _ROUNDING comment, which its message left out. Co-Authored-By: Claude Opus 5.5 --- ...st_us_eitc_table_2_5_irs_reconciliation.py | 23 ++++++++++++++----- 1 file changed, 17 insertions(+), 6 deletions(-) diff --git a/packages/microcosm-build/tests/engine_free/us/test_us_eitc_table_2_5_irs_reconciliation.py b/packages/microcosm-build/tests/engine_free/us/test_us_eitc_table_2_5_irs_reconciliation.py index 6cbdd0e8ac..f6ec98cbc2 100644 --- a/packages/microcosm-build/tests/engine_free/us/test_us_eitc_table_2_5_irs_reconciliation.py +++ b/packages/microcosm-build/tests/engine_free/us/test_us_eitc_table_2_5_irs_reconciliation.py @@ -42,6 +42,7 @@ from __future__ import annotations import functools +import hashlib import json import pytest @@ -461,9 +462,10 @@ def test_uniform_growth_keeps_each_split_s_bins_summing_to_its_total_row( growth: int, ) -> None: """When every AGI group's EITC grows by one factor, each split's 28 - compiled AGI bins add to its compiled total row, up to the source's own - rounding gap between bins and total (at most 5 returns or $5,000 before - scaling).""" + compiled AGI bins add to its compiled total row within twice the source's + rounding allowance (10 returns or $10,000) times the factor. The compile + scales the total rows by the ratio of all bins to all total rows, so each + split's gap adds its share of the gap summed over splits to its own.""" factor = growth / 100 values: dict[tuple[str, str], float] = {} @@ -502,9 +504,10 @@ def test_fixture_rows_are_verbatim_pinned_feed_rows() -> None: """On a machine that has the pinned feed (CI has none), the fixture matches the feed's rows for these record sets byte for byte. - This test fails after a re-pin that changes any of those rows. To refresh - the fixture, take the new feed's lines for the same record sets, sort them - by ``lineage.source_record_id`` and write one per line. Compare the old and + It first checks the feed's sha256 against the pin in ``chronicle_feed.json``. + It fails after a re-pin that changes any of those rows. To refresh the + fixture, take the new feed's lines for the same record sets, sort them by + ``lineage.source_record_id`` and write one per line. Compare the old and new rows field by field first, and check any changed value against the workbooks this module's docstring names. """ @@ -512,6 +515,14 @@ def test_fixture_rows_are_verbatim_pinned_feed_rows() -> None: feed_path = _load_repo_tool("build_us_target_parity_manifest").DEFAULT_FEED_PATH if not feed_path.exists(): pytest.skip(f"pinned feed not present at {feed_path}") + from microcosm.build.us_runtime.chronicle_feed import load_us_chronicle_feed + + pinned = load_us_chronicle_feed().facts_sha256 + with feed_path.open("rb") as feed: + digest = hashlib.file_digest(feed, "sha256").hexdigest() + assert digest == pinned, ( + f"{feed_path.name} has sha256 {digest}; chronicle_feed.json pins {pinned}" + ) record_sets = {fact["layout"]["record_set_id"] for fact in _feed_rows()} with feed_path.open(encoding="utf-8") as feed: feed_rows = sorted( From 8c140f6be6179299c8689361bffeb03c3011d6f4 Mon Sep 17 00:00:00 2001 From: Max Ghenis Date: Tue, 10 Nov 2026 23:24:09 -0500 Subject: [PATCH 7/8] State the uniform-growth gap exactly in the Table 2.5 test docstring 0d0e49f66's docstring and message said each split's gap adds its share of the gap summed over splits to its own. The share enters with the opposite sign: the compile scales each total row by the filing-season bins' sum over the four total rows' sum (here the factor times all Table 2.5 bins over all total rows), so a split's compiled gap equals the factor times its source gap less its total row's share of the summed gap. The docstring now states that, and that every gap on this fixture stays within one rounding allowance; the assertion's bound (twice the allowance times the factor) is unchanged. Text only; docstring-stripped ASTs equal 0d0e49f66's. Co-Authored-By: Claude Opus 5.5 --- .../us/test_us_eitc_table_2_5_irs_reconciliation.py | 12 +++++++++--- 1 file changed, 9 insertions(+), 3 deletions(-) diff --git a/packages/microcosm-build/tests/engine_free/us/test_us_eitc_table_2_5_irs_reconciliation.py b/packages/microcosm-build/tests/engine_free/us/test_us_eitc_table_2_5_irs_reconciliation.py index f6ec98cbc2..189e676497 100644 --- a/packages/microcosm-build/tests/engine_free/us/test_us_eitc_table_2_5_irs_reconciliation.py +++ b/packages/microcosm-build/tests/engine_free/us/test_us_eitc_table_2_5_irs_reconciliation.py @@ -463,9 +463,15 @@ def test_uniform_growth_keeps_each_split_s_bins_summing_to_its_total_row( ) -> None: """When every AGI group's EITC grows by one factor, each split's 28 compiled AGI bins add to its compiled total row within twice the source's - rounding allowance (10 returns or $10,000) times the factor. The compile - scales the total rows by the ratio of all bins to all total rows, so each - split's gap adds its share of the gap summed over splits to its own.""" + rounding allowance (10 returns or $10,000) times the factor. + + The compile scales each total row by the filing-season bins' sum over the + four total rows' sum, here the factor times all Table 2.5 bins over all + total rows. Each split's compiled gap then equals the factor times its + source gap (bins less total row), less its total row's share of the gap + summed over the four splits. On this fixture every gap stays within one + allowance. + """ factor = growth / 100 values: dict[tuple[str, str], float] = {} From d305e2e483500ce2768edcb4a190d5ce02a9fd7d Mon Sep 17 00:00:00 2001 From: Max Ghenis Date: Tue, 10 Nov 2026 23:27:49 -0500 Subject: [PATCH 8/8] Give the uniform-growth gap as a formula in the Table 2.5 test docstring 8c140f6be's sentence "the factor times its source gap, less its total row's share of the gap summed over the four splits" also reads as applying the factor to the first term only, and "every gap stays within one allowance" holds for the gap per unit of factor, not for the compiled gap at growth above 1. The docstring now gives the compiled gap as factor * (g - t / T * G), defines each symbol, and says g - t / T * G stays within one allowance on this fixture, so each compiled gap stays within one allowance times the factor. Text only; docstring-stripped ASTs equal 8c140f6be's. Co-Authored-By: Claude Opus 5.5 --- .../us/test_us_eitc_table_2_5_irs_reconciliation.py | 10 ++++++---- 1 file changed, 6 insertions(+), 4 deletions(-) diff --git a/packages/microcosm-build/tests/engine_free/us/test_us_eitc_table_2_5_irs_reconciliation.py b/packages/microcosm-build/tests/engine_free/us/test_us_eitc_table_2_5_irs_reconciliation.py index 189e676497..a4068f1ec2 100644 --- a/packages/microcosm-build/tests/engine_free/us/test_us_eitc_table_2_5_irs_reconciliation.py +++ b/packages/microcosm-build/tests/engine_free/us/test_us_eitc_table_2_5_irs_reconciliation.py @@ -467,10 +467,12 @@ def test_uniform_growth_keeps_each_split_s_bins_summing_to_its_total_row( The compile scales each total row by the filing-season bins' sum over the four total rows' sum, here the factor times all Table 2.5 bins over all - total rows. Each split's compiled gap then equals the factor times its - source gap (bins less total row), less its total row's share of the gap - summed over the four splits. On this fixture every gap stays within one - allowance. + total rows. A split's compiled gap (bins less total row) then equals + ``factor * (g - t / T * G)``, where ``g`` is its source gap, ``t`` its + source total row, ``T`` the four source total rows' sum and ``G`` the four + source gaps' sum. On this fixture ``g - t / T * G`` stays within one + allowance, so each compiled gap stays within one allowance times the + factor. """ factor = growth / 100