@leximpact/socio-fiscal-openfisca-json

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"red_esus_sfs", "lineno": 18 } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 23, "end_lineno": 18, "lineno": 1, "name": "formula_2021_01_01" }, "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/reductions_impot_plafonnees.py", "parameters": [ "impot_revenu.credits_impots.plaf_nich.plafond", "impot_revenu.credits_impots.plaf_nich.plafonnement_des_niches.majoration_esus_sfs", "impot_revenu.credits_impots.plaf_nich.plafonnement_des_niches.majoration_om" ], "source_code": "def formula_2021_01_01(foyer_fiscal, period, parameters):\n\n reductions_esus_sfs = [\n 'cappme_esus_sfs'\n ]\n\n P = parameters(period).impot_revenu.credits_impots.plaf_nich\n\n red_plaf = foyer_fiscal('reductions_plafonnees', period)\n red_plaf_om = foyer_fiscal('reductions_plafonnees_om_sofica', period)\n reste_gen = P.plafond - red_plaf - max_(0, red_plaf_om - P.plafonnement_des_niches.majoration_om)\n\n # Step 3: Get additional reductions ESUS and SFS\n # NB: Assuming the specific additional allowance is used first, and remaining general allowance is saved by preference for other reductions\n montants_esus_sfs = sum([around(foyer_fiscal(reduction, period)) for reduction in reductions_esus_sfs])\n red_esus_sfs = min_(P.plafonnement_des_niches.majoration_esus_sfs + reste_gen, montants_esus_sfs)\n\n return red_esus_sfs\n", "start_line_number": 98, "stop_line_number": 116, "variables": [ "cappme_esus_sfs", "reductions_plafonnees", "reductions_plafonnees_om_sofica" ] }, "2022-01-01": null }, "json_type": "number", "label": "Réductions d'impôt sur le revenu plafonnées, ESUS et SFS", "last_value_still_valid_on": "2022-01-01", "name": "reductions_plafonnees_esus_sfs", "referring_variables": [ "credits_impot", "reductions" ], "start_line_number": 91, "stop_line_number": 116, "value_type": "float" }