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Merged
MaxGhenis merged 3 commits into from
Nov 3, 2026
Merged

Add the 2015-2017 federal income tax brackets #10637

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534a28b
Add the 2015-2017 federal income tax brackets
claude Nov 2, 2026
ef66d86
Link the 2015-2017 bracket references to their tables
MaxGhenis Nov 3, 2026
0074c01
Apply the review's notes on the pre-2018 schedule
MaxGhenis Nov 3, 2026
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1 change: 1 addition & 0 deletions changelog.d/federal-brackets-before-2018.fixed.md
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Original file line number Diff line number Diff line change
@@ -0,0 +1 @@
Add the 2015-2017 federal income tax rates and bracket thresholds (10% to 39.6%), which had fallen back to the 2018 schedule.
113 changes: 112 additions & 1 deletion policyengine_us/parameters/gov/irs/income/bracket.yaml
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Expand Up @@ -12,21 +12,31 @@ rates:
reference:
# TCJA adjustments applied in (j)
# Rate reductions applied in (i)
- title: 26 U.S. Code § 1 - Tax imposed (a-d)
# Before 2018: the (a)-(d) tables as modified by (i)(1)-(3).
- title: 26 U.S. Code § 1 - Tax imposed (a-d)
href: https://www.law.cornell.edu/uscode/text/26/1#i
- title: 26 U.S. Code § 1(j)(2) - Rate tables for 2018 and later
href: https://www.law.cornell.edu/uscode/text/26/1#j_2
1:
2015-01-01: 0.1
2018-01-01: 0.1
2:
2015-01-01: 0.15
2018-01-01: 0.12
3:
2015-01-01: 0.25
2018-01-01: 0.22
4:
2015-01-01: 0.28
2018-01-01: 0.24
5:
2015-01-01: 0.33
2018-01-01: 0.32
6:
2015-01-01: 0.35
2018-01-01: 0.35
7:
2015-01-01: 0.396
2018-01-01: 0.37
thresholds:
description: The upper threshold for each income tax bracket, for each tax filer type.
Expand Down Expand Up @@ -60,6 +70,12 @@ thresholds:
href: https://www.irs.gov/pub/irs-drop/rp-19-44.pdf
- title: 2019 IRS data release
href: https://www.irs.gov/pub/irs-drop/rp-18-57.pdf
- title: "2017 IRS data release, Rev. Proc. 2016-55 section 3.01 #page 7-8"
href: https://www.irs.gov/pub/irs-drop/rp-16-55.pdf#page=7
- title: "2016 IRS data release, Rev. Proc. 2015-53 section 3.01 #page 5-7"
href: https://www.irs.gov/pub/irs-drop/rp-15-53.pdf#page=5
- title: "2015 IRS data release, Rev. Proc. 2014-61 section 3.01 #page 5-6"
href: https://www.irs.gov/pub/irs-drop/rp-14-61.pdf#page=5
- title: CBO Tax Parameters and Effective Marginal Tax Rates | Feb 2024
# 1. Tax Parameters.
href: https://www.cbo.gov/system/files/2024-02/53724-2024-02-Tax-Parameters.xlsx
Expand All @@ -69,6 +85,9 @@ thresholds:
1:
SINGLE:
values:
2015-01-01: 9_225
2016-01-01: 9_275
2017-01-01: 9_325
2018-01-01: 9_525
2019-01-01: 9_700
2020-01-01: 9_875
Expand All @@ -86,6 +105,9 @@ thresholds:
interval: 25
JOINT:
values:
2015-01-01: 18_450
2016-01-01: 18_550
2017-01-01: 18_650
2018-01-01: 19_050
2019-01-01: 19_400
2020-01-01: 19_750
Expand All @@ -103,6 +125,9 @@ thresholds:
interval: 50
SEPARATE:
values:
2015-01-01: 9_225
2016-01-01: 9_275
2017-01-01: 9_325
2018-01-01: 9_525
2019-01-01: 9_700
2020-01-01: 9_875
Expand All @@ -120,6 +145,9 @@ thresholds:
interval: 25
HEAD_OF_HOUSEHOLD:
values:
2015-01-01: 13_150
2016-01-01: 13_250
2017-01-01: 13_350
2018-01-01: 13_600
2019-01-01: 13_850
2020-01-01: 14_100
Expand All @@ -137,6 +165,9 @@ thresholds:
interval: 50
SURVIVING_SPOUSE:
values:
2015-01-01: 18_450
2016-01-01: 18_550
2017-01-01: 18_650
2018-01-01: 19_050
2019-01-01: 19_400
2020-01-01: 19_750
Expand All @@ -155,6 +186,9 @@ thresholds:
2:
SINGLE:
values:
2015-01-01: 37_450
2016-01-01: 37_650
2017-01-01: 37_950
2018-01-01: 38_700
2019-01-01: 39_475
2020-01-01: 40_125
Expand All @@ -172,6 +206,9 @@ thresholds:
interval: 25
JOINT:
values:
2015-01-01: 74_900
2016-01-01: 75_300
2017-01-01: 75_900
2018-01-01: 77_400
2019-01-01: 78_950
2020-01-01: 80_250
Expand All @@ -189,6 +226,9 @@ thresholds:
interval: 50
SEPARATE:
values:
2015-01-01: 37_450
2016-01-01: 37_650
2017-01-01: 37_950
2018-01-01: 38_700
2019-01-01: 39_475
2020-01-01: 40_125
Expand All @@ -206,6 +246,9 @@ thresholds:
interval: 25
HEAD_OF_HOUSEHOLD:
values:
2015-01-01: 50_200
2016-01-01: 50_400
2017-01-01: 50_800
2018-01-01: 51_800
2019-01-01: 52_850
2020-01-01: 53_700
Expand All @@ -223,6 +266,9 @@ thresholds:
interval: 50
SURVIVING_SPOUSE:
values:
2015-01-01: 74_900
2016-01-01: 75_300
2017-01-01: 75_900
2018-01-01: 77_400
2019-01-01: 78_950
2020-01-01: 80_250
Expand All @@ -241,6 +287,9 @@ thresholds:
3:
SINGLE:
values:
2015-01-01: 90_750
2016-01-01: 91_150
2017-01-01: 91_900
2018-01-01: 82_500
2019-01-01: 84_200
2020-01-01: 85_525
Expand All @@ -258,6 +307,9 @@ thresholds:
interval: 25
JOINT:
values:
2015-01-01: 151_200
2016-01-01: 151_900
2017-01-01: 153_100
2018-01-01: 165_000
2019-01-01: 168_400
2020-01-01: 171_050
Expand All @@ -275,6 +327,9 @@ thresholds:
interval: 50
SEPARATE:
values:
2015-01-01: 75_600
2016-01-01: 75_950
2017-01-01: 76_550
2018-01-01: 82_500
2019-01-01: 84_200
2020-01-01: 85_525
Expand All @@ -292,6 +347,9 @@ thresholds:
interval: 25
HEAD_OF_HOUSEHOLD:
values:
2015-01-01: 129_600
2016-01-01: 130_150
2017-01-01: 131_200
2018-01-01: 82_500
2019-01-01: 84_200
2020-01-01: 85_500
Expand All @@ -309,6 +367,9 @@ thresholds:
interval: 50
SURVIVING_SPOUSE:
values:
2015-01-01: 151_200
2016-01-01: 151_900
2017-01-01: 153_100
2018-01-01: 165_000
2019-01-01: 168_400
2020-01-01: 171_050
Expand All @@ -327,6 +388,9 @@ thresholds:
4:
SINGLE:
values:
2015-01-01: 189_300
2016-01-01: 190_150
2017-01-01: 191_650
2018-01-01: 157_500
2019-01-01: 160_725
2020-01-01: 163_300
Expand All @@ -344,6 +408,9 @@ thresholds:
interval: 25
JOINT:
values:
2015-01-01: 230_450
2016-01-01: 231_450
2017-01-01: 233_350
2018-01-01: 315_000
2019-01-01: 321_450
2020-01-01: 326_600
Expand All @@ -361,6 +428,9 @@ thresholds:
interval: 50
SEPARATE:
values:
2015-01-01: 115_225
2016-01-01: 115_725
2017-01-01: 116_675
2018-01-01: 157_500
2019-01-01: 160_725
2020-01-01: 163_300
Expand Down Expand Up @@ -388,6 +458,9 @@ thresholds:
interval: 25
HEAD_OF_HOUSEHOLD:
values:
2015-01-01: 209_850
2016-01-01: 210_800
2017-01-01: 212_500
2018-01-01: 157_500
2019-01-01: 160_700
2020-01-01: 163_300
Expand All @@ -405,6 +478,9 @@ thresholds:
interval: 50
SURVIVING_SPOUSE:
values:
2015-01-01: 230_450
2016-01-01: 231_450
2017-01-01: 233_350
2018-01-01: 315_000
2019-01-01: 321_450
2020-01-01: 326_600
Expand All @@ -423,6 +499,9 @@ thresholds:
5:
SINGLE:
values:
2015-01-01: 411_500
2016-01-01: 413_350
2017-01-01: 416_700
2018-01-01: 200_000
2019-01-01: 204_100
2020-01-01: 207_350
Expand All @@ -440,6 +519,9 @@ thresholds:
interval: 25
JOINT:
values:
2015-01-01: 411_500
2016-01-01: 413_350
2017-01-01: 416_700
2018-01-01: 400_000
2019-01-01: 408_200
2020-01-01: 414_700
Expand All @@ -457,6 +539,9 @@ thresholds:
interval: 50
SEPARATE:
values:
2015-01-01: 205_750
2016-01-01: 206_675
2017-01-01: 208_350
2018-01-01: 200_000
2019-01-01: 204_100
2020-01-01: 207_350
Expand Down Expand Up @@ -484,6 +569,9 @@ thresholds:
interval: 25
HEAD_OF_HOUSEHOLD:
values:
2015-01-01: 411_500
2016-01-01: 413_350
2017-01-01: 416_700
2018-01-01: 200_000
2019-01-01: 204_100
2020-01-01: 207_350
Expand Down Expand Up @@ -511,6 +599,9 @@ thresholds:
interval: 50
SURVIVING_SPOUSE:
values:
2015-01-01: 411_500
2016-01-01: 413_350
2017-01-01: 416_700
2018-01-01: 400_000
2019-01-01: 408_200
2020-01-01: 414_700
Expand All @@ -529,6 +620,9 @@ thresholds:
6:
SINGLE:
values:
2015-01-01: 413_200
2016-01-01: 415_050
2017-01-01: 418_400
2018-01-01: 500_000
2019-01-01: 510_300
2020-01-01: 518_400
Expand All @@ -546,6 +640,9 @@ thresholds:
interval: 25
JOINT:
values:
2015-01-01: 464_850
2016-01-01: 466_950
2017-01-01: 470_700
2018-01-01: 600_000
2019-01-01: 612_350
2020-01-01: 622_050
Expand All @@ -563,6 +660,9 @@ thresholds:
interval: 50
SEPARATE:
values:
2015-01-01: 232_425
2016-01-01: 233_475
2017-01-01: 235_350
2018-01-01: 300_000
2019-01-01: 306_175
2020-01-01: 311_025
Expand All @@ -580,6 +680,9 @@ thresholds:
interval: 25
HEAD_OF_HOUSEHOLD:
values:
2015-01-01: 439_000
2016-01-01: 441_000
2017-01-01: 444_550
2018-01-01: 500_000
2019-01-01: 510_300
2020-01-01: 518_400
Expand All @@ -597,6 +700,9 @@ thresholds:
interval: 50
SURVIVING_SPOUSE:
values:
2015-01-01: 464_850
2016-01-01: 466_950
2017-01-01: 470_700
2018-01-01: 600_000
2019-01-01: 612_350
2020-01-01: 622_050
Expand All @@ -615,16 +721,21 @@ thresholds:
7:
SINGLE:
values:
2015-01-01: .inf
2018-01-01: .inf
JOINT:
values:
2015-01-01: .inf
2018-01-01: .inf
SEPARATE:
values:
2015-01-01: .inf
2018-01-01: .inf
HEAD_OF_HOUSEHOLD:
values:
2015-01-01: .inf
2018-01-01: .inf
SURVIVING_SPOUSE:
values:
2015-01-01: .inf
2018-01-01: .inf
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