2275 lines
62 KiB
PHP
2275 lines
62 KiB
PHP
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<?php
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/*********************************************************************************
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*
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* TimeTrex is a Workforce Management program developed by
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* TimeTrex Software Inc. Copyright (C) 2003 - 2021 TimeTrex Software Inc.
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*
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* This program is free software; you can redistribute it and/or modify it under
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* the terms of the GNU Affero General Public License version 3 as published by
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* the Free Software Foundation with the addition of the following permission
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* added to Section 15 as permitted in Section 7(a): FOR ANY PART OF THE COVERED
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* WORK IN WHICH THE COPYRIGHT IS OWNED BY TIMETREX, TIMETREX DISCLAIMS THE
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* WARRANTY OF NON INFRINGEMENT OF THIRD PARTY RIGHTS.
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*
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* This program is distributed in the hope that it will be useful, but WITHOUT
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* ANY WARRANTY; without even the implied warranty of MERCHANTABILITY or FITNESS
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* FOR A PARTICULAR PURPOSE. See the GNU Affero General Public License for more
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* details.
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*
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*
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* You should have received a copy of the GNU Affero General Public License along
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* with this program; if not, see http://www.gnu.org/licenses or write to the Free
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* Software Foundation, Inc., 51 Franklin Street, Fifth Floor, Boston, MA
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* 02110-1301 USA.
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*
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*
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* You can contact TimeTrex headquarters at Unit 22 - 2475 Dobbin Rd. Suite
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* #292 West Kelowna, BC V4T 2E9, Canada or at email address info@timetrex.com.
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*
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*
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* The interactive user interfaces in modified source and object code versions
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* of this program must display Appropriate Legal Notices, as required under
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* Section 5 of the GNU Affero General Public License version 3.
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*
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*
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* In accordance with Section 7(b) of the GNU Affero General Public License
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* version 3, these Appropriate Legal Notices must retain the display of the
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* "Powered by TimeTrex" logo. If the display of the logo is not reasonably
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* feasible for technical reasons, the Appropriate Legal Notices must display
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* the words "Powered by TimeTrex".
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*
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********************************************************************************/
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/**
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* @package PayrollDeduction\US
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*/
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class PayrollDeduction_US_CT extends PayrollDeduction_US {
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/*
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10 => 'Status "A"',
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20 => 'Status "B"',
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30 => 'Status "C"',
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40 => 'Status "D"',
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//50 => 'Status "E"', //Doesn't exist.
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60 => 'Status "F"',
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*/
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var $state_income_tax_rate_options = [
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20160101 => [
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10 => [
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[ 'income' => 10000, 'rate' => 3.0, 'constant' => 0 ],
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[ 'income' => 50000, 'rate' => 5.0, 'constant' => 300 ],
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[ 'income' => 100000, 'rate' => 5.5, 'constant' => 2300 ],
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[ 'income' => 200000, 'rate' => 6.0, 'constant' => 5050 ],
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[ 'income' => 250000, 'rate' => 6.5, 'constant' => 11050 ],
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[ 'income' => 500000, 'rate' => 6.9, 'constant' => 14300 ],
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[ 'income' => 500000, 'rate' => 6.99, 'constant' => 31550 ],
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],
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20 => [
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[ 'income' => 16000, 'rate' => 3.0, 'constant' => 0 ],
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[ 'income' => 80000, 'rate' => 5.0, 'constant' => 480 ],
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[ 'income' => 160000, 'rate' => 5.5, 'constant' => 3680 ],
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[ 'income' => 320000, 'rate' => 6.0, 'constant' => 8080 ],
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[ 'income' => 400000, 'rate' => 6.5, 'constant' => 17680 ],
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[ 'income' => 800000, 'rate' => 6.9, 'constant' => 22880 ],
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[ 'income' => 800000, 'rate' => 6.99, 'constant' => 50480 ],
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],
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30 => [
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[ 'income' => 20000, 'rate' => 3.0, 'constant' => 0 ],
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[ 'income' => 100000, 'rate' => 5.0, 'constant' => 600 ],
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[ 'income' => 200000, 'rate' => 5.5, 'constant' => 4600 ],
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[ 'income' => 400000, 'rate' => 6.0, 'constant' => 10100 ],
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[ 'income' => 500000, 'rate' => 6.5, 'constant' => 22100 ],
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[ 'income' => 1000000, 'rate' => 6.9, 'constant' => 28600 ],
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[ 'income' => 1000000, 'rate' => 6.99, 'constant' => 63100 ],
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],
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40 => [
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[ 'income' => 10000, 'rate' => 3.0, 'constant' => 0 ],
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[ 'income' => 50000, 'rate' => 5.0, 'constant' => 300 ],
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[ 'income' => 100000, 'rate' => 5.5, 'constant' => 2300 ],
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[ 'income' => 200000, 'rate' => 6.0, 'constant' => 5050 ],
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[ 'income' => 250000, 'rate' => 6.5, 'constant' => 11050 ],
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[ 'income' => 500000, 'rate' => 6.9, 'constant' => 14300 ],
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[ 'income' => 500000, 'rate' => 6.99, 'constant' => 31550 ],
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],
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60 => [
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[ 'income' => 10000, 'rate' => 3.0, 'constant' => 0 ],
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[ 'income' => 50000, 'rate' => 5.0, 'constant' => 300 ],
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[ 'income' => 100000, 'rate' => 5.5, 'constant' => 2300 ],
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[ 'income' => 200000, 'rate' => 6.0, 'constant' => 5050 ],
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[ 'income' => 250000, 'rate' => 6.5, 'constant' => 11050 ],
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[ 'income' => 500000, 'rate' => 6.9, 'constant' => 14300 ],
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[ 'income' => 500000, 'rate' => 6.99, 'constant' => 31550 ],
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],
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],
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20120101 => [
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10 => [
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[ 'income' => 10000, 'rate' => 3.0, 'constant' => 0 ],
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[ 'income' => 50000, 'rate' => 5.0, 'constant' => 300 ],
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[ 'income' => 100000, 'rate' => 5.5, 'constant' => 2300 ],
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[ 'income' => 200000, 'rate' => 6.0, 'constant' => 5050 ],
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[ 'income' => 250000, 'rate' => 6.5, 'constant' => 11050 ],
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[ 'income' => 250000, 'rate' => 6.7, 'constant' => 14300 ],
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],
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20 => [
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[ 'income' => 16000, 'rate' => 3.0, 'constant' => 0 ],
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[ 'income' => 80000, 'rate' => 5.0, 'constant' => 480 ],
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[ 'income' => 160000, 'rate' => 5.5, 'constant' => 3680 ],
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[ 'income' => 320000, 'rate' => 6.0, 'constant' => 8080 ],
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[ 'income' => 400000, 'rate' => 6.5, 'constant' => 17680 ],
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[ 'income' => 400000, 'rate' => 6.7, 'constant' => 22880 ],
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],
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30 => [
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[ 'income' => 20000, 'rate' => 3.0, 'constant' => 0 ],
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[ 'income' => 100000, 'rate' => 5.0, 'constant' => 600 ],
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[ 'income' => 200000, 'rate' => 5.5, 'constant' => 4600 ],
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[ 'income' => 400000, 'rate' => 6.0, 'constant' => 10100 ],
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[ 'income' => 500000, 'rate' => 6.5, 'constant' => 22100 ],
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[ 'income' => 500000, 'rate' => 6.7, 'constant' => 28600 ],
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],
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40 => [
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[ 'income' => 10000, 'rate' => 3.0, 'constant' => 0 ],
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[ 'income' => 50000, 'rate' => 5.0, 'constant' => 300 ],
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[ 'income' => 100000, 'rate' => 5.5, 'constant' => 2300 ],
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[ 'income' => 200000, 'rate' => 6.0, 'constant' => 5050 ],
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[ 'income' => 250000, 'rate' => 6.5, 'constant' => 11050 ],
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[ 'income' => 250000, 'rate' => 6.7, 'constant' => 14300 ],
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],
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60 => [
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[ 'income' => 10000, 'rate' => 3.0, 'constant' => 0 ],
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[ 'income' => 50000, 'rate' => 5.0, 'constant' => 300 ],
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[ 'income' => 100000, 'rate' => 5.5, 'constant' => 2300 ],
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[ 'income' => 200000, 'rate' => 6.0, 'constant' => 5050 ],
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[ 'income' => 250000, 'rate' => 6.5, 'constant' => 11050 ],
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[ 'income' => 250000, 'rate' => 6.7, 'constant' => 14300 ],
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],
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],
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20090101 => [
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10 => [
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[ 'income' => 10000, 'rate' => 3.0, 'constant' => 0 ],
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[ 'income' => 500000, 'rate' => 5.0, 'constant' => 300 ],
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[ 'income' => 500000, 'rate' => 6.5, 'constant' => 24800 ],
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],
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20 => [
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[ 'income' => 16000, 'rate' => 3.0, 'constant' => 0 ],
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[ 'income' => 800000, 'rate' => 5.0, 'constant' => 480 ],
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[ 'income' => 800000, 'rate' => 6.5, 'constant' => 39680 ],
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],
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30 => [
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[ 'income' => 20000, 'rate' => 3.0, 'constant' => 0 ],
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[ 'income' => 1000000, 'rate' => 5.0, 'constant' => 600 ],
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[ 'income' => 1000000, 'rate' => 6.5, 'constant' => 49600 ],
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],
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40 => [
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[ 'income' => 10000, 'rate' => 3.0, 'constant' => 0 ],
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[ 'income' => 500000, 'rate' => 5.0, 'constant' => 300 ],
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[ 'income' => 500000, 'rate' => 6.5, 'constant' => 24800 ],
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],
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60 => [
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[ 'income' => 10000, 'rate' => 3.0, 'constant' => 0 ],
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[ 'income' => 500000, 'rate' => 5.0, 'constant' => 300 ],
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[ 'income' => 500000, 'rate' => 6.5, 'constant' => 24800 ],
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],
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],
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20060101 => [
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10 => [
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[ 'income' => 0, 'rate' => 0, 'constant' => 0 ],
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||
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[ 'income' => 10000, 'rate' => 3.0, 'constant' => 0 ],
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[ 'income' => 10000, 'rate' => 5.0, 'constant' => 300 ],
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],
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20 => [
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[ 'income' => 0, 'rate' => 0, 'constant' => 0 ],
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||
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[ 'income' => 16000, 'rate' => 3.0, 'constant' => 0 ],
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||
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[ 'income' => 16000, 'rate' => 5.0, 'constant' => 480 ],
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||
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],
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30 => [
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||
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[ 'income' => 0, 'rate' => 0, 'constant' => 0 ],
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||
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[ 'income' => 20000, 'rate' => 3.0, 'constant' => 0 ],
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[ 'income' => 20000, 'rate' => 5.0, 'constant' => 600 ],
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],
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40 => [
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[ 'income' => 0, 'rate' => 0, 'constant' => 0 ],
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[ 'income' => 10000, 'rate' => 3.0, 'constant' => 0 ],
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[ 'income' => 10000, 'rate' => 5.0, 'constant' => 300 ],
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],
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60 => [
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[ 'income' => 0, 'rate' => 0, 'constant' => 0 ],
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[ 'income' => 10000, 'rate' => 3.0, 'constant' => 0 ],
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[ 'income' => 10000, 'rate' => 5.0, 'constant' => 300 ],
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],
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],
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];
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var $state_options = [
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20160101 => [ //01-Jan-16
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'allowance' => [
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'10' => [
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24000 => 12000,
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25000 => 11000,
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26000 => 10000,
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27000 => 9000,
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28000 => 8000,
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29000 => 7000,
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30000 => 6000,
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31000 => 5000,
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32000 => 4000,
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33000 => 3000,
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34000 => 2000,
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35000 => 1000,
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35000 => 0,
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||
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],
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'20' => [
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38000 => 19000,
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||
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39000 => 18000,
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||
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40000 => 17000,
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||
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41000 => 16000,
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42000 => 15000,
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43000 => 14000,
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44000 => 13000,
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||
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45000 => 12000,
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||
|
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46000 => 11000,
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||
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|
47000 => 10000,
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||
|
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48000 => 9000,
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||
|
|
49000 => 8000,
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||
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|
50000 => 7000,
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||
|
|
51000 => 6000,
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||
|
|
52000 => 5000,
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||
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|
53000 => 4000,
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||
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|
54000 => 3000,
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||
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|
55000 => 2000,
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||
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|
56000 => 1000,
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||
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|
56000 => 0,
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||
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],
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||
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'30' => [
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||
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48000 => 24000,
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||
|
|
49000 => 23000,
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||
|
|
50000 => 22000,
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||
|
|
51000 => 21000,
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||
|
|
52000 => 20000,
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||
|
|
53000 => 19000,
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||
|
|
54000 => 18000,
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||
|
|
55000 => 17000,
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||
|
|
56000 => 16000,
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||
|
|
57000 => 15000,
|
||
|
|
58000 => 14000,
|
||
|
|
59000 => 13000,
|
||
|
|
60000 => 12000,
|
||
|
|
61000 => 11000,
|
||
|
|
62000 => 10000,
|
||
|
|
63000 => 9000,
|
||
|
|
64000 => 8000,
|
||
|
|
65000 => 7000,
|
||
|
|
66000 => 6000,
|
||
|
|
67000 => 5000,
|
||
|
|
68000 => 4000,
|
||
|
|
69000 => 3000,
|
||
|
|
70000 => 2000,
|
||
|
|
71000 => 1000,
|
||
|
|
71000 => 0,
|
||
|
|
],
|
||
|
|
'40' => 0,
|
||
|
|
'50' => 0,
|
||
|
|
'60' => [
|
||
|
|
30000 => 15000,
|
||
|
|
31000 => 14000,
|
||
|
|
32000 => 13000,
|
||
|
|
33000 => 12000,
|
||
|
|
34000 => 11000,
|
||
|
|
35000 => 10000,
|
||
|
|
36000 => 9000,
|
||
|
|
37000 => 8000,
|
||
|
|
38000 => 7000,
|
||
|
|
39000 => 6000,
|
||
|
|
40000 => 5000,
|
||
|
|
41000 => 4000,
|
||
|
|
42000 => 3000,
|
||
|
|
43000 => 2000,
|
||
|
|
44000 => 1000,
|
||
|
|
44000 => 0,
|
||
|
|
],
|
||
|
|
],
|
||
|
|
'phase_out' => [
|
||
|
|
'10' => [
|
||
|
|
'income_start' => 50250,
|
||
|
|
'income_stop' => 72750,
|
||
|
|
'income_step' => 2500,
|
||
|
|
'result_start' => 0,
|
||
|
|
'result_step' => 20,
|
||
|
|
],
|
||
|
|
'40' => [
|
||
|
|
'income_start' => 50250,
|
||
|
|
'income_stop' => 72750,
|
||
|
|
'income_step' => 2500,
|
||
|
|
'result_start' => 0,
|
||
|
|
'result_step' => 20,
|
||
|
|
],
|
||
|
|
'20' => [
|
||
|
|
'income_start' => 78500,
|
||
|
|
'income_stop' => 114500,
|
||
|
|
'income_step' => 4000,
|
||
|
|
'result_start' => 0,
|
||
|
|
'result_step' => 32,
|
||
|
|
],
|
||
|
|
'30' => [
|
||
|
|
'income_start' => 100500,
|
||
|
|
'income_stop' => 145500,
|
||
|
|
'income_step' => 5000,
|
||
|
|
'result_start' => 0,
|
||
|
|
'result_step' => 40,
|
||
|
|
],
|
||
|
|
'60' => [
|
||
|
|
'income_start' => 56500,
|
||
|
|
'income_stop' => 101500,
|
||
|
|
'income_step' => 5000,
|
||
|
|
'result_start' => 0,
|
||
|
|
'result_step' => 20,
|
||
|
|
],
|
||
|
|
],
|
||
|
|
'tax_recapture' => [
|
||
|
|
'10' => [
|
||
|
|
'income_start' => 200000,
|
||
|
|
'income_stop' => 540000,
|
||
|
|
'income_step' => 5000,
|
||
|
|
'result_start' => 0,
|
||
|
|
'result_step' => 90,
|
||
|
|
],
|
||
|
|
'40' => [
|
||
|
|
'income_start' => 200000,
|
||
|
|
'income_stop' => 540000,
|
||
|
|
'income_step' => 5000,
|
||
|
|
'result_start' => 0,
|
||
|
|
'result_step' => 90,
|
||
|
|
],
|
||
|
|
'60' => [
|
||
|
|
'income_start' => 200000,
|
||
|
|
'income_stop' => 540000,
|
||
|
|
'income_step' => 5000,
|
||
|
|
'result_start' => 0,
|
||
|
|
'result_step' => 90,
|
||
|
|
],
|
||
|
|
'20' => [
|
||
|
|
'income_start' => 320000,
|
||
|
|
'income_stop' => 864000,
|
||
|
|
'income_step' => 8000,
|
||
|
|
'result_start' => 0,
|
||
|
|
'result_step' => 140,
|
||
|
|
],
|
||
|
|
'30' => [
|
||
|
|
'income_start' => 400000,
|
||
|
|
'income_stop' => 1080000,
|
||
|
|
'income_step' => 10000,
|
||
|
|
'result_start' => 0,
|
||
|
|
'result_step' => 180,
|
||
|
|
],
|
||
|
|
],
|
||
|
|
'personal_credit' => [
|
||
|
|
'10' => [
|
||
|
|
12000 => 0,
|
||
|
|
15000 => .75,
|
||
|
|
15500 => .70,
|
||
|
|
16000 => .65,
|
||
|
|
16500 => .60,
|
||
|
|
17000 => .55,
|
||
|
|
17500 => .50,
|
||
|
|
18000 => .45,
|
||
|
|
18500 => .40,
|
||
|
|
20000 => .35,
|
||
|
|
20500 => .30,
|
||
|
|
21000 => .25,
|
||
|
|
21500 => .20,
|
||
|
|
25000 => .15,
|
||
|
|
25500 => .14,
|
||
|
|
26000 => .13,
|
||
|
|
26500 => .12,
|
||
|
|
27000 => .11,
|
||
|
|
48000 => .10,
|
||
|
|
48500 => .09,
|
||
|
|
49000 => .08,
|
||
|
|
49500 => .07,
|
||
|
|
50000 => .06,
|
||
|
|
50500 => .05,
|
||
|
|
51000 => .04,
|
||
|
|
51500 => .03,
|
||
|
|
52000 => .02,
|
||
|
|
52500 => .01,
|
||
|
|
52500 => 0,
|
||
|
|
],
|
||
|
|
'20' => [
|
||
|
|
19000 => 0,
|
||
|
|
24000 => .75,
|
||
|
|
24500 => .70,
|
||
|
|
25000 => .65,
|
||
|
|
25500 => .60,
|
||
|
|
26000 => .55,
|
||
|
|
26500 => .50,
|
||
|
|
27000 => .45,
|
||
|
|
27500 => .40,
|
||
|
|
34000 => .35,
|
||
|
|
34500 => .30,
|
||
|
|
35000 => .25,
|
||
|
|
35500 => .20,
|
||
|
|
44000 => .15,
|
||
|
|
44500 => .14,
|
||
|
|
45000 => .13,
|
||
|
|
45500 => .12,
|
||
|
|
46000 => .11,
|
||
|
|
74000 => .10,
|
||
|
|
74500 => .09,
|
||
|
|
75000 => .08,
|
||
|
|
75500 => .07,
|
||
|
|
76000 => .06,
|
||
|
|
76500 => .05,
|
||
|
|
77000 => .04,
|
||
|
|
77500 => .03,
|
||
|
|
78000 => .02,
|
||
|
|
78500 => .01,
|
||
|
|
78500 => 0,
|
||
|
|
],
|
||
|
|
'30' => [
|
||
|
|
24000 => 0,
|
||
|
|
30000 => .75,
|
||
|
|
30500 => .70,
|
||
|
|
31000 => .65,
|
||
|
|
31500 => .60,
|
||
|
|
32000 => .55,
|
||
|
|
32500 => .50,
|
||
|
|
33000 => .45,
|
||
|
|
33500 => .40,
|
||
|
|
40000 => .35,
|
||
|
|
40500 => .30,
|
||
|
|
41000 => .25,
|
||
|
|
41500 => .20,
|
||
|
|
50000 => .15,
|
||
|
|
50500 => .14,
|
||
|
|
51000 => .13,
|
||
|
|
51500 => .12,
|
||
|
|
52000 => .11,
|
||
|
|
96000 => .10,
|
||
|
|
96500 => .09,
|
||
|
|
97000 => .08,
|
||
|
|
97500 => .07,
|
||
|
|
98000 => .06,
|
||
|
|
98500 => .05,
|
||
|
|
99000 => .04,
|
||
|
|
99500 => .03,
|
||
|
|
100000 => .02,
|
||
|
|
100500 => .01,
|
||
|
|
100500 => 0,
|
||
|
|
],
|
||
|
|
'40' => 0,
|
||
|
|
'50' => 0,
|
||
|
|
'60' => [
|
||
|
|
15000 => 0,
|
||
|
|
18800 => .75,
|
||
|
|
19300 => .70,
|
||
|
|
19800 => .65,
|
||
|
|
20300 => .60,
|
||
|
|
20800 => .55,
|
||
|
|
21300 => .50,
|
||
|
|
21800 => .45,
|
||
|
|
22300 => .40,
|
||
|
|
25000 => .35,
|
||
|
|
25500 => .30,
|
||
|
|
26000 => .25,
|
||
|
|
26500 => .20,
|
||
|
|
31300 => .15,
|
||
|
|
31800 => .14,
|
||
|
|
32300 => .13,
|
||
|
|
32800 => .12,
|
||
|
|
33300 => .11,
|
||
|
|
60000 => .10,
|
||
|
|
60500 => .09,
|
||
|
|
61000 => .08,
|
||
|
|
61500 => .07,
|
||
|
|
62000 => .06,
|
||
|
|
62500 => .05,
|
||
|
|
63000 => .04,
|
||
|
|
63500 => .03,
|
||
|
|
64000 => .02,
|
||
|
|
64500 => .01,
|
||
|
|
64500 => 0,
|
||
|
|
],
|
||
|
|
],
|
||
|
|
],
|
||
|
|
20150101 => [ //01-Jan-15
|
||
|
|
'allowance' => [
|
||
|
|
'10' => [
|
||
|
|
24000 => 12000,
|
||
|
|
25000 => 11000,
|
||
|
|
26000 => 10000,
|
||
|
|
27000 => 9000,
|
||
|
|
28000 => 8000,
|
||
|
|
29000 => 7000,
|
||
|
|
30000 => 6000,
|
||
|
|
31000 => 5000,
|
||
|
|
32000 => 4000,
|
||
|
|
33000 => 3000,
|
||
|
|
34000 => 2000,
|
||
|
|
35000 => 1000,
|
||
|
|
35000 => 0,
|
||
|
|
],
|
||
|
|
'20' => [
|
||
|
|
38000 => 19000,
|
||
|
|
39000 => 18000,
|
||
|
|
40000 => 17000,
|
||
|
|
41000 => 16000,
|
||
|
|
42000 => 15000,
|
||
|
|
43000 => 14000,
|
||
|
|
44000 => 13000,
|
||
|
|
45000 => 12000,
|
||
|
|
46000 => 11000,
|
||
|
|
47000 => 10000,
|
||
|
|
48000 => 9000,
|
||
|
|
49000 => 8000,
|
||
|
|
50000 => 7000,
|
||
|
|
51000 => 6000,
|
||
|
|
52000 => 5000,
|
||
|
|
53000 => 4000,
|
||
|
|
54000 => 3000,
|
||
|
|
55000 => 2000,
|
||
|
|
56000 => 1000,
|
||
|
|
56000 => 0,
|
||
|
|
],
|
||
|
|
'30' => [
|
||
|
|
48000 => 24000,
|
||
|
|
49000 => 23000,
|
||
|
|
50000 => 22000,
|
||
|
|
51000 => 21000,
|
||
|
|
52000 => 20000,
|
||
|
|
53000 => 19000,
|
||
|
|
54000 => 18000,
|
||
|
|
55000 => 17000,
|
||
|
|
56000 => 16000,
|
||
|
|
57000 => 15000,
|
||
|
|
58000 => 14000,
|
||
|
|
59000 => 13000,
|
||
|
|
60000 => 12000,
|
||
|
|
61000 => 11000,
|
||
|
|
62000 => 10000,
|
||
|
|
63000 => 9000,
|
||
|
|
64000 => 8000,
|
||
|
|
65000 => 7000,
|
||
|
|
66000 => 6000,
|
||
|
|
67000 => 5000,
|
||
|
|
68000 => 4000,
|
||
|
|
69000 => 3000,
|
||
|
|
70000 => 2000,
|
||
|
|
71000 => 1000,
|
||
|
|
71000 => 0,
|
||
|
|
],
|
||
|
|
'40' => 0,
|
||
|
|
'50' => 0,
|
||
|
|
'60' => [
|
||
|
|
30000 => 15000,
|
||
|
|
31000 => 14000,
|
||
|
|
32000 => 13000,
|
||
|
|
33000 => 12000,
|
||
|
|
34000 => 11000,
|
||
|
|
35000 => 10000,
|
||
|
|
36000 => 9000,
|
||
|
|
37000 => 8000,
|
||
|
|
38000 => 7000,
|
||
|
|
39000 => 6000,
|
||
|
|
40000 => 5000,
|
||
|
|
41000 => 4000,
|
||
|
|
42000 => 3000,
|
||
|
|
43000 => 2000,
|
||
|
|
44000 => 1000,
|
||
|
|
44000 => 0,
|
||
|
|
],
|
||
|
|
],
|
||
|
|
'phase_out' => [
|
||
|
|
'10' => [
|
||
|
|
'income_start' => 50250,
|
||
|
|
'income_stop' => 72750,
|
||
|
|
'income_step' => 2500,
|
||
|
|
'result_start' => 0,
|
||
|
|
'result_step' => 20,
|
||
|
|
],
|
||
|
|
'40' => [
|
||
|
|
'income_start' => 50250,
|
||
|
|
'income_stop' => 72750,
|
||
|
|
'income_step' => 2500,
|
||
|
|
'result_start' => 0,
|
||
|
|
'result_step' => 20,
|
||
|
|
],
|
||
|
|
'20' => [
|
||
|
|
'income_start' => 78500,
|
||
|
|
'income_stop' => 114500,
|
||
|
|
'income_step' => 4000,
|
||
|
|
'result_start' => 0,
|
||
|
|
'result_step' => 32,
|
||
|
|
],
|
||
|
|
'30' => [
|
||
|
|
'income_start' => 100500,
|
||
|
|
'income_stop' => 145500,
|
||
|
|
'income_step' => 5000,
|
||
|
|
'result_start' => 0,
|
||
|
|
'result_step' => 40,
|
||
|
|
],
|
||
|
|
'60' => [
|
||
|
|
'income_start' => 56500,
|
||
|
|
'income_stop' => 101500,
|
||
|
|
'income_step' => 5000,
|
||
|
|
'result_start' => 0,
|
||
|
|
'result_step' => 20,
|
||
|
|
],
|
||
|
|
],
|
||
|
|
'tax_recapture' => [
|
||
|
|
'10' => [
|
||
|
|
'income_start' => 200000,
|
||
|
|
'income_stop' => 345000,
|
||
|
|
'income_step' => 5000,
|
||
|
|
'result_start' => 0,
|
||
|
|
'result_step' => 75,
|
||
|
|
],
|
||
|
|
'40' => [
|
||
|
|
'income_start' => 200000,
|
||
|
|
'income_stop' => 345000,
|
||
|
|
'income_step' => 5000,
|
||
|
|
'result_start' => 0,
|
||
|
|
'result_step' => 75,
|
||
|
|
],
|
||
|
|
'60' => [
|
||
|
|
'income_start' => 200000,
|
||
|
|
'income_stop' => 345000,
|
||
|
|
'income_step' => 5000,
|
||
|
|
'result_start' => 0,
|
||
|
|
'result_step' => 75,
|
||
|
|
],
|
||
|
|
'20' => [
|
||
|
|
'income_start' => 320000,
|
||
|
|
'income_stop' => 552000,
|
||
|
|
'income_step' => 8000,
|
||
|
|
'result_start' => 0,
|
||
|
|
'result_step' => 120,
|
||
|
|
],
|
||
|
|
'30' => [
|
||
|
|
'income_start' => 400000,
|
||
|
|
'income_stop' => 690000,
|
||
|
|
'income_step' => 10000,
|
||
|
|
'result_start' => 0,
|
||
|
|
'result_step' => 150,
|
||
|
|
],
|
||
|
|
],
|
||
|
|
'personal_credit' => [
|
||
|
|
'10' => [
|
||
|
|
12000 => 0,
|
||
|
|
15000 => .75,
|
||
|
|
15500 => .70,
|
||
|
|
16000 => .65,
|
||
|
|
16500 => .60,
|
||
|
|
17000 => .55,
|
||
|
|
17500 => .50,
|
||
|
|
18000 => .45,
|
||
|
|
18500 => .40,
|
||
|
|
20000 => .35,
|
||
|
|
20500 => .30,
|
||
|
|
21000 => .25,
|
||
|
|
21500 => .20,
|
||
|
|
25000 => .15,
|
||
|
|
25500 => .14,
|
||
|
|
26000 => .13,
|
||
|
|
26500 => .12,
|
||
|
|
27000 => .11,
|
||
|
|
48000 => .10,
|
||
|
|
48500 => .09,
|
||
|
|
49000 => .08,
|
||
|
|
49500 => .07,
|
||
|
|
50000 => .06,
|
||
|
|
50500 => .05,
|
||
|
|
51000 => .04,
|
||
|
|
51500 => .03,
|
||
|
|
52000 => .02,
|
||
|
|
52500 => .01,
|
||
|
|
52500 => 0,
|
||
|
|
],
|
||
|
|
'20' => [
|
||
|
|
19000 => 0,
|
||
|
|
24000 => .75,
|
||
|
|
24500 => .70,
|
||
|
|
25000 => .65,
|
||
|
|
25500 => .60,
|
||
|
|
26000 => .55,
|
||
|
|
26500 => .50,
|
||
|
|
27000 => .45,
|
||
|
|
27500 => .40,
|
||
|
|
34000 => .35,
|
||
|
|
34500 => .30,
|
||
|
|
35000 => .25,
|
||
|
|
35500 => .20,
|
||
|
|
44000 => .15,
|
||
|
|
44500 => .14,
|
||
|
|
45000 => .13,
|
||
|
|
45500 => .12,
|
||
|
|
46000 => .11,
|
||
|
|
74000 => .10,
|
||
|
|
74500 => .09,
|
||
|
|
75000 => .08,
|
||
|
|
75500 => .07,
|
||
|
|
76000 => .06,
|
||
|
|
76500 => .05,
|
||
|
|
77000 => .04,
|
||
|
|
77500 => .03,
|
||
|
|
78000 => .02,
|
||
|
|
78500 => .01,
|
||
|
|
78500 => 0,
|
||
|
|
],
|
||
|
|
'30' => [
|
||
|
|
24000 => 0,
|
||
|
|
30000 => .75,
|
||
|
|
30500 => .70,
|
||
|
|
31000 => .65,
|
||
|
|
31500 => .60,
|
||
|
|
32000 => .55,
|
||
|
|
32500 => .50,
|
||
|
|
33000 => .45,
|
||
|
|
33500 => .40,
|
||
|
|
40000 => .35,
|
||
|
|
40500 => .30,
|
||
|
|
41000 => .25,
|
||
|
|
41500 => .20,
|
||
|
|
50000 => .15,
|
||
|
|
50500 => .14,
|
||
|
|
51000 => .13,
|
||
|
|
51500 => .12,
|
||
|
|
52000 => .11,
|
||
|
|
96000 => .10,
|
||
|
|
96500 => .09,
|
||
|
|
97000 => .08,
|
||
|
|
97500 => .07,
|
||
|
|
98000 => .06,
|
||
|
|
98500 => .05,
|
||
|
|
99000 => .04,
|
||
|
|
99500 => .03,
|
||
|
|
100000 => .02,
|
||
|
|
100500 => .01,
|
||
|
|
100500 => 0,
|
||
|
|
],
|
||
|
|
'40' => 0,
|
||
|
|
'50' => 0,
|
||
|
|
'60' => [
|
||
|
|
15000 => 0,
|
||
|
|
18800 => .75,
|
||
|
|
19300 => .70,
|
||
|
|
19800 => .65,
|
||
|
|
20300 => .60,
|
||
|
|
20800 => .55,
|
||
|
|
21300 => .50,
|
||
|
|
21800 => .45,
|
||
|
|
22300 => .40,
|
||
|
|
25000 => .35,
|
||
|
|
25500 => .30,
|
||
|
|
26000 => .25,
|
||
|
|
26500 => .20,
|
||
|
|
31300 => .15,
|
||
|
|
31800 => .14,
|
||
|
|
32300 => .13,
|
||
|
|
32800 => .12,
|
||
|
|
33300 => .11,
|
||
|
|
60000 => .10,
|
||
|
|
60500 => .09,
|
||
|
|
61000 => .08,
|
||
|
|
61500 => .07,
|
||
|
|
62000 => .06,
|
||
|
|
62500 => .05,
|
||
|
|
63000 => .04,
|
||
|
|
63500 => .03,
|
||
|
|
64000 => .02,
|
||
|
|
64500 => .01,
|
||
|
|
64500 => 0,
|
||
|
|
],
|
||
|
|
],
|
||
|
|
],
|
||
|
|
20140101 => [ //01-Jan-14
|
||
|
|
'allowance' => [
|
||
|
|
'10' => [
|
||
|
|
24000 => 12000,
|
||
|
|
25000 => 11000,
|
||
|
|
26000 => 10000,
|
||
|
|
27000 => 9000,
|
||
|
|
28000 => 8000,
|
||
|
|
29000 => 7000,
|
||
|
|
30000 => 6000,
|
||
|
|
31000 => 5000,
|
||
|
|
32000 => 4000,
|
||
|
|
33000 => 3000,
|
||
|
|
34000 => 2000,
|
||
|
|
35000 => 1000,
|
||
|
|
35000 => 0,
|
||
|
|
],
|
||
|
|
'20' => [
|
||
|
|
38000 => 19000,
|
||
|
|
39000 => 18000,
|
||
|
|
40000 => 17000,
|
||
|
|
41000 => 16000,
|
||
|
|
42000 => 15000,
|
||
|
|
43000 => 14000,
|
||
|
|
44000 => 13000,
|
||
|
|
45000 => 12000,
|
||
|
|
46000 => 11000,
|
||
|
|
47000 => 10000,
|
||
|
|
48000 => 9000,
|
||
|
|
49000 => 8000,
|
||
|
|
50000 => 7000,
|
||
|
|
51000 => 6000,
|
||
|
|
52000 => 5000,
|
||
|
|
53000 => 4000,
|
||
|
|
54000 => 3000,
|
||
|
|
55000 => 2000,
|
||
|
|
56000 => 1000,
|
||
|
|
56000 => 0,
|
||
|
|
],
|
||
|
|
'30' => [
|
||
|
|
48000 => 24000,
|
||
|
|
49000 => 23000,
|
||
|
|
50000 => 22000,
|
||
|
|
51000 => 21000,
|
||
|
|
52000 => 20000,
|
||
|
|
53000 => 19000,
|
||
|
|
54000 => 18000,
|
||
|
|
55000 => 17000,
|
||
|
|
56000 => 16000,
|
||
|
|
57000 => 15000,
|
||
|
|
58000 => 14000,
|
||
|
|
59000 => 13000,
|
||
|
|
60000 => 12000,
|
||
|
|
61000 => 11000,
|
||
|
|
62000 => 10000,
|
||
|
|
63000 => 9000,
|
||
|
|
64000 => 8000,
|
||
|
|
65000 => 7000,
|
||
|
|
66000 => 6000,
|
||
|
|
67000 => 5000,
|
||
|
|
68000 => 4000,
|
||
|
|
69000 => 3000,
|
||
|
|
70000 => 2000,
|
||
|
|
71000 => 1000,
|
||
|
|
71000 => 0,
|
||
|
|
],
|
||
|
|
'40' => 0,
|
||
|
|
'50' => 0,
|
||
|
|
'60' => [
|
||
|
|
29000 => 14500,
|
||
|
|
30000 => 13500,
|
||
|
|
31000 => 12500,
|
||
|
|
32000 => 11500,
|
||
|
|
33000 => 10500,
|
||
|
|
34000 => 9500,
|
||
|
|
35000 => 8500,
|
||
|
|
36000 => 7500,
|
||
|
|
37000 => 6500,
|
||
|
|
38000 => 5500,
|
||
|
|
39000 => 4500,
|
||
|
|
40000 => 3500,
|
||
|
|
41000 => 2500,
|
||
|
|
42000 => 1500,
|
||
|
|
43000 => 500,
|
||
|
|
43000 => 0,
|
||
|
|
],
|
||
|
|
],
|
||
|
|
'phase_out' => [
|
||
|
|
'10' => [
|
||
|
|
'income_start' => 50250,
|
||
|
|
'income_stop' => 72750,
|
||
|
|
'income_step' => 2500,
|
||
|
|
'result_start' => 0,
|
||
|
|
'result_step' => 20,
|
||
|
|
],
|
||
|
|
'40' => [
|
||
|
|
'income_start' => 50250,
|
||
|
|
'income_stop' => 72750,
|
||
|
|
'income_step' => 2500,
|
||
|
|
'result_start' => 0,
|
||
|
|
'result_step' => 20,
|
||
|
|
],
|
||
|
|
'20' => [
|
||
|
|
'income_start' => 78500,
|
||
|
|
'income_stop' => 114500,
|
||
|
|
'income_step' => 4000,
|
||
|
|
'result_start' => 0,
|
||
|
|
'result_step' => 32,
|
||
|
|
],
|
||
|
|
'30' => [
|
||
|
|
'income_start' => 100500,
|
||
|
|
'income_stop' => 145500,
|
||
|
|
'income_step' => 5000,
|
||
|
|
'result_start' => 0,
|
||
|
|
'result_step' => 40,
|
||
|
|
],
|
||
|
|
'60' => [
|
||
|
|
'income_start' => 56500,
|
||
|
|
'income_stop' => 101500,
|
||
|
|
'income_step' => 5000,
|
||
|
|
'result_start' => 0,
|
||
|
|
'result_step' => 20,
|
||
|
|
],
|
||
|
|
],
|
||
|
|
'tax_recapture' => [
|
||
|
|
'10' => [
|
||
|
|
'income_start' => 200000,
|
||
|
|
'income_stop' => 345000,
|
||
|
|
'income_step' => 5000,
|
||
|
|
'result_start' => 0,
|
||
|
|
'result_step' => 75,
|
||
|
|
],
|
||
|
|
'40' => [
|
||
|
|
'income_start' => 200000,
|
||
|
|
'income_stop' => 345000,
|
||
|
|
'income_step' => 5000,
|
||
|
|
'result_start' => 0,
|
||
|
|
'result_step' => 75,
|
||
|
|
],
|
||
|
|
'60' => [
|
||
|
|
'income_start' => 200000,
|
||
|
|
'income_stop' => 345000,
|
||
|
|
'income_step' => 5000,
|
||
|
|
'result_start' => 0,
|
||
|
|
'result_step' => 75,
|
||
|
|
],
|
||
|
|
'20' => [
|
||
|
|
'income_start' => 320000,
|
||
|
|
'income_stop' => 552000,
|
||
|
|
'income_step' => 8000,
|
||
|
|
'result_start' => 0,
|
||
|
|
'result_step' => 120,
|
||
|
|
],
|
||
|
|
'30' => [
|
||
|
|
'income_start' => 400000,
|
||
|
|
'income_stop' => 690000,
|
||
|
|
'income_step' => 10000,
|
||
|
|
'result_start' => 0,
|
||
|
|
'result_step' => 150,
|
||
|
|
],
|
||
|
|
],
|
||
|
|
'personal_credit' => [
|
||
|
|
'10' => [
|
||
|
|
12000 => 0,
|
||
|
|
15000 => .75,
|
||
|
|
15500 => .70,
|
||
|
|
16000 => .65,
|
||
|
|
16500 => .60,
|
||
|
|
17000 => .55,
|
||
|
|
17500 => .50,
|
||
|
|
18000 => .45,
|
||
|
|
18500 => .40,
|
||
|
|
20000 => .35,
|
||
|
|
20500 => .30,
|
||
|
|
21000 => .25,
|
||
|
|
21500 => .20,
|
||
|
|
25000 => .15,
|
||
|
|
25500 => .14,
|
||
|
|
26000 => .13,
|
||
|
|
26500 => .12,
|
||
|
|
27000 => .11,
|
||
|
|
48000 => .10,
|
||
|
|
48500 => .09,
|
||
|
|
49000 => .08,
|
||
|
|
49500 => .07,
|
||
|
|
50000 => .06,
|
||
|
|
50500 => .05,
|
||
|
|
51000 => .04,
|
||
|
|
51500 => .03,
|
||
|
|
52000 => .02,
|
||
|
|
52500 => .01,
|
||
|
|
52500 => 0,
|
||
|
|
],
|
||
|
|
'20' => [
|
||
|
|
19000 => 0,
|
||
|
|
24000 => .75,
|
||
|
|
24500 => .70,
|
||
|
|
25000 => .65,
|
||
|
|
25500 => .60,
|
||
|
|
26000 => .55,
|
||
|
|
26500 => .50,
|
||
|
|
27000 => .45,
|
||
|
|
27500 => .40,
|
||
|
|
34000 => .35,
|
||
|
|
34500 => .30,
|
||
|
|
35000 => .25,
|
||
|
|
35500 => .20,
|
||
|
|
44000 => .15,
|
||
|
|
44500 => .14,
|
||
|
|
45000 => .13,
|
||
|
|
45500 => .12,
|
||
|
|
46000 => .11,
|
||
|
|
74000 => .10,
|
||
|
|
74500 => .09,
|
||
|
|
75000 => .08,
|
||
|
|
75500 => .07,
|
||
|
|
76000 => .06,
|
||
|
|
76500 => .05,
|
||
|
|
77000 => .04,
|
||
|
|
77500 => .03,
|
||
|
|
78000 => .02,
|
||
|
|
78500 => .01,
|
||
|
|
78500 => 0,
|
||
|
|
],
|
||
|
|
'30' => [
|
||
|
|
24000 => 0,
|
||
|
|
30000 => .75,
|
||
|
|
30500 => .70,
|
||
|
|
31000 => .65,
|
||
|
|
31500 => .60,
|
||
|
|
32000 => .55,
|
||
|
|
32500 => .50,
|
||
|
|
33000 => .45,
|
||
|
|
33500 => .40,
|
||
|
|
40000 => .35,
|
||
|
|
40500 => .30,
|
||
|
|
41000 => .25,
|
||
|
|
41500 => .20,
|
||
|
|
50000 => .15,
|
||
|
|
50500 => .14,
|
||
|
|
51000 => .13,
|
||
|
|
51500 => .12,
|
||
|
|
52000 => .11,
|
||
|
|
96000 => .10,
|
||
|
|
96500 => .09,
|
||
|
|
97000 => .08,
|
||
|
|
97500 => .07,
|
||
|
|
98000 => .06,
|
||
|
|
98500 => .05,
|
||
|
|
99000 => .04,
|
||
|
|
99500 => .03,
|
||
|
|
100000 => .02,
|
||
|
|
100500 => .01,
|
||
|
|
100500 => 0,
|
||
|
|
],
|
||
|
|
'40' => 0,
|
||
|
|
'50' => 0,
|
||
|
|
'60' => [
|
||
|
|
14500 => 0,
|
||
|
|
18100 => .75,
|
||
|
|
18600 => .70,
|
||
|
|
19100 => .65,
|
||
|
|
19600 => .60,
|
||
|
|
20100 => .55,
|
||
|
|
20600 => .50,
|
||
|
|
21100 => .45,
|
||
|
|
21600 => .40,
|
||
|
|
24200 => .35,
|
||
|
|
24700 => .30,
|
||
|
|
25200 => .25,
|
||
|
|
25700 => .20,
|
||
|
|
30200 => .15,
|
||
|
|
30700 => .14,
|
||
|
|
31200 => .13,
|
||
|
|
31700 => .12,
|
||
|
|
32200 => .11,
|
||
|
|
58000 => .10,
|
||
|
|
58500 => .09,
|
||
|
|
59000 => .08,
|
||
|
|
59500 => .07,
|
||
|
|
60000 => .06,
|
||
|
|
60500 => .05,
|
||
|
|
61000 => .04,
|
||
|
|
61500 => .03,
|
||
|
|
62000 => .02,
|
||
|
|
62500 => .01,
|
||
|
|
62600 => 0,
|
||
|
|
],
|
||
|
|
],
|
||
|
|
],
|
||
|
|
20130101 => [ //01-Jan-13
|
||
|
|
'allowance' => [
|
||
|
|
'10' => [
|
||
|
|
24000 => 12000,
|
||
|
|
25000 => 11000,
|
||
|
|
26000 => 10000,
|
||
|
|
27000 => 9000,
|
||
|
|
28000 => 8000,
|
||
|
|
29000 => 7000,
|
||
|
|
30000 => 6000,
|
||
|
|
31000 => 5000,
|
||
|
|
32000 => 4000,
|
||
|
|
33000 => 3000,
|
||
|
|
34000 => 2000,
|
||
|
|
35000 => 1000,
|
||
|
|
35000 => 0,
|
||
|
|
],
|
||
|
|
'20' => [
|
||
|
|
38000 => 19000,
|
||
|
|
39000 => 18000,
|
||
|
|
40000 => 17000,
|
||
|
|
41000 => 16000,
|
||
|
|
42000 => 15000,
|
||
|
|
43000 => 14000,
|
||
|
|
44000 => 13000,
|
||
|
|
45000 => 12000,
|
||
|
|
46000 => 11000,
|
||
|
|
47000 => 10000,
|
||
|
|
48000 => 9000,
|
||
|
|
49000 => 8000,
|
||
|
|
50000 => 7000,
|
||
|
|
51000 => 6000,
|
||
|
|
52000 => 5000,
|
||
|
|
53000 => 4000,
|
||
|
|
54000 => 3000,
|
||
|
|
55000 => 2000,
|
||
|
|
56000 => 1000,
|
||
|
|
56000 => 0,
|
||
|
|
],
|
||
|
|
'30' => [
|
||
|
|
48000 => 24000,
|
||
|
|
49000 => 23000,
|
||
|
|
50000 => 22000,
|
||
|
|
51000 => 21000,
|
||
|
|
52000 => 20000,
|
||
|
|
53000 => 19000,
|
||
|
|
54000 => 18000,
|
||
|
|
55000 => 17000,
|
||
|
|
56000 => 16000,
|
||
|
|
57000 => 15000,
|
||
|
|
58000 => 14000,
|
||
|
|
59000 => 13000,
|
||
|
|
60000 => 12000,
|
||
|
|
61000 => 11000,
|
||
|
|
62000 => 10000,
|
||
|
|
63000 => 9000,
|
||
|
|
64000 => 8000,
|
||
|
|
65000 => 7000,
|
||
|
|
66000 => 6000,
|
||
|
|
67000 => 5000,
|
||
|
|
68000 => 4000,
|
||
|
|
69000 => 3000,
|
||
|
|
70000 => 2000,
|
||
|
|
71000 => 1000,
|
||
|
|
71000 => 0,
|
||
|
|
],
|
||
|
|
'40' => 0,
|
||
|
|
'50' => 0,
|
||
|
|
'60' => [
|
||
|
|
28000 => 14000,
|
||
|
|
29000 => 13000,
|
||
|
|
30000 => 12000,
|
||
|
|
31000 => 11000,
|
||
|
|
32000 => 10000,
|
||
|
|
33000 => 9000,
|
||
|
|
34000 => 8000,
|
||
|
|
35000 => 7000,
|
||
|
|
36000 => 6000,
|
||
|
|
37000 => 5000,
|
||
|
|
38000 => 4000,
|
||
|
|
39000 => 3000,
|
||
|
|
40000 => 2000,
|
||
|
|
41000 => 1000,
|
||
|
|
41000 => 0,
|
||
|
|
],
|
||
|
|
],
|
||
|
|
'phase_out' => [
|
||
|
|
'10' => [
|
||
|
|
'income_start' => 50250,
|
||
|
|
'income_stop' => 72750,
|
||
|
|
'income_step' => 2500,
|
||
|
|
'result_start' => 0,
|
||
|
|
'result_step' => 20,
|
||
|
|
],
|
||
|
|
'40' => [
|
||
|
|
'income_start' => 50250,
|
||
|
|
'income_stop' => 72750,
|
||
|
|
'income_step' => 2500,
|
||
|
|
'result_start' => 0,
|
||
|
|
'result_step' => 20,
|
||
|
|
],
|
||
|
|
'20' => [
|
||
|
|
'income_start' => 78500,
|
||
|
|
'income_stop' => 114500,
|
||
|
|
'income_step' => 4000,
|
||
|
|
'result_start' => 0,
|
||
|
|
'result_step' => 32,
|
||
|
|
],
|
||
|
|
'30' => [
|
||
|
|
'income_start' => 100500,
|
||
|
|
'income_stop' => 145500,
|
||
|
|
'income_step' => 5000,
|
||
|
|
'result_start' => 0,
|
||
|
|
'result_step' => 40,
|
||
|
|
],
|
||
|
|
'60' => [
|
||
|
|
'income_start' => 56500,
|
||
|
|
'income_stop' => 101500,
|
||
|
|
'income_step' => 5000,
|
||
|
|
'result_start' => 0,
|
||
|
|
'result_step' => 20,
|
||
|
|
],
|
||
|
|
],
|
||
|
|
'tax_recapture' => [
|
||
|
|
'10' => [
|
||
|
|
'income_start' => 200000,
|
||
|
|
'income_stop' => 345000,
|
||
|
|
'income_step' => 5000,
|
||
|
|
'result_start' => 0,
|
||
|
|
'result_step' => 75,
|
||
|
|
],
|
||
|
|
'40' => [
|
||
|
|
'income_start' => 200000,
|
||
|
|
'income_stop' => 345000,
|
||
|
|
'income_step' => 5000,
|
||
|
|
'result_start' => 0,
|
||
|
|
'result_step' => 75,
|
||
|
|
],
|
||
|
|
'60' => [
|
||
|
|
'income_start' => 200000,
|
||
|
|
'income_stop' => 345000,
|
||
|
|
'income_step' => 5000,
|
||
|
|
'result_start' => 0,
|
||
|
|
'result_step' => 75,
|
||
|
|
],
|
||
|
|
'20' => [
|
||
|
|
'income_start' => 320000,
|
||
|
|
'income_stop' => 552000,
|
||
|
|
'income_step' => 8000,
|
||
|
|
'result_start' => 0,
|
||
|
|
'result_step' => 120,
|
||
|
|
],
|
||
|
|
'30' => [
|
||
|
|
'income_start' => 400000,
|
||
|
|
'income_stop' => 690000,
|
||
|
|
'income_step' => 10000,
|
||
|
|
'result_start' => 0,
|
||
|
|
'result_step' => 150,
|
||
|
|
],
|
||
|
|
],
|
||
|
|
'personal_credit' => [
|
||
|
|
'10' => [
|
||
|
|
12000 => 0,
|
||
|
|
15000 => .75,
|
||
|
|
15500 => .70,
|
||
|
|
16000 => .65,
|
||
|
|
16500 => .60,
|
||
|
|
17000 => .55,
|
||
|
|
17500 => .50,
|
||
|
|
18000 => .45,
|
||
|
|
18500 => .40,
|
||
|
|
20000 => .35,
|
||
|
|
20500 => .30,
|
||
|
|
21000 => .25,
|
||
|
|
21500 => .20,
|
||
|
|
25000 => .15,
|
||
|
|
25500 => .14,
|
||
|
|
26000 => .13,
|
||
|
|
26500 => .12,
|
||
|
|
27000 => .11,
|
||
|
|
48000 => .10,
|
||
|
|
48500 => .09,
|
||
|
|
49000 => .08,
|
||
|
|
49500 => .07,
|
||
|
|
50000 => .06,
|
||
|
|
50500 => .05,
|
||
|
|
51000 => .04,
|
||
|
|
51500 => .03,
|
||
|
|
52000 => .02,
|
||
|
|
52500 => .01,
|
||
|
|
52500 => 0,
|
||
|
|
],
|
||
|
|
'20' => [
|
||
|
|
19000 => 0,
|
||
|
|
24000 => .75,
|
||
|
|
24500 => .70,
|
||
|
|
25000 => .65,
|
||
|
|
25500 => .60,
|
||
|
|
26000 => .55,
|
||
|
|
26500 => .50,
|
||
|
|
27000 => .45,
|
||
|
|
27500 => .40,
|
||
|
|
34000 => .35,
|
||
|
|
34500 => .30,
|
||
|
|
35000 => .25,
|
||
|
|
35500 => .20,
|
||
|
|
44000 => .15,
|
||
|
|
44500 => .14,
|
||
|
|
45000 => .13,
|
||
|
|
45500 => .12,
|
||
|
|
46000 => .11,
|
||
|
|
74000 => .10,
|
||
|
|
74500 => .09,
|
||
|
|
75000 => .08,
|
||
|
|
75500 => .07,
|
||
|
|
76000 => .06,
|
||
|
|
76500 => .05,
|
||
|
|
77000 => .04,
|
||
|
|
77500 => .03,
|
||
|
|
78000 => .02,
|
||
|
|
78500 => .01,
|
||
|
|
78500 => 0,
|
||
|
|
],
|
||
|
|
'30' => [
|
||
|
|
24000 => 0,
|
||
|
|
30000 => .75,
|
||
|
|
30500 => .70,
|
||
|
|
31000 => .65,
|
||
|
|
31500 => .60,
|
||
|
|
32000 => .55,
|
||
|
|
32500 => .50,
|
||
|
|
33000 => .45,
|
||
|
|
33500 => .40,
|
||
|
|
40000 => .35,
|
||
|
|
40500 => .30,
|
||
|
|
41000 => .25,
|
||
|
|
41500 => .20,
|
||
|
|
50000 => .15,
|
||
|
|
50500 => .14,
|
||
|
|
51000 => .13,
|
||
|
|
51500 => .12,
|
||
|
|
52000 => .11,
|
||
|
|
96000 => .10,
|
||
|
|
96500 => .09,
|
||
|
|
97000 => .08,
|
||
|
|
97500 => .07,
|
||
|
|
98000 => .06,
|
||
|
|
98500 => .05,
|
||
|
|
99000 => .04,
|
||
|
|
99500 => .03,
|
||
|
|
100000 => .02,
|
||
|
|
100500 => .01,
|
||
|
|
100500 => 0,
|
||
|
|
],
|
||
|
|
'40' => 0,
|
||
|
|
'50' => 0,
|
||
|
|
'60' => [
|
||
|
|
14000 => 0,
|
||
|
|
17500 => .75,
|
||
|
|
18000 => .70,
|
||
|
|
18500 => .65,
|
||
|
|
19000 => .60,
|
||
|
|
19500 => .55,
|
||
|
|
20000 => .50,
|
||
|
|
20500 => .45,
|
||
|
|
21000 => .40,
|
||
|
|
23300 => .35,
|
||
|
|
23800 => .30,
|
||
|
|
24300 => .25,
|
||
|
|
24800 => .20,
|
||
|
|
29200 => .15,
|
||
|
|
29700 => .14,
|
||
|
|
30200 => .13,
|
||
|
|
30700 => .12,
|
||
|
|
31200 => .11,
|
||
|
|
56000 => .10,
|
||
|
|
56500 => .09,
|
||
|
|
57000 => .08,
|
||
|
|
57500 => .07,
|
||
|
|
58000 => .06,
|
||
|
|
58500 => .05,
|
||
|
|
59000 => .04,
|
||
|
|
59500 => .03,
|
||
|
|
60000 => .02,
|
||
|
|
60500 => .01,
|
||
|
|
60500 => 0,
|
||
|
|
],
|
||
|
|
],
|
||
|
|
],
|
||
|
|
20120101 => [ //01-Jan-12
|
||
|
|
'allowance' => [
|
||
|
|
'10' => [
|
||
|
|
24000 => 12000,
|
||
|
|
25000 => 11000,
|
||
|
|
26000 => 10000,
|
||
|
|
27000 => 9000,
|
||
|
|
28000 => 8000,
|
||
|
|
29000 => 7000,
|
||
|
|
30000 => 6000,
|
||
|
|
31000 => 5000,
|
||
|
|
32000 => 4000,
|
||
|
|
33000 => 3000,
|
||
|
|
34000 => 2000,
|
||
|
|
35000 => 1000,
|
||
|
|
35000 => 0,
|
||
|
|
],
|
||
|
|
'20' => [
|
||
|
|
38000 => 19000,
|
||
|
|
39000 => 18000,
|
||
|
|
40000 => 17000,
|
||
|
|
41000 => 16000,
|
||
|
|
42000 => 15000,
|
||
|
|
43000 => 14000,
|
||
|
|
44000 => 13000,
|
||
|
|
45000 => 12000,
|
||
|
|
46000 => 11000,
|
||
|
|
47000 => 10000,
|
||
|
|
48000 => 9000,
|
||
|
|
49000 => 8000,
|
||
|
|
50000 => 7000,
|
||
|
|
51000 => 6000,
|
||
|
|
52000 => 5000,
|
||
|
|
53000 => 4000,
|
||
|
|
54000 => 3000,
|
||
|
|
55000 => 2000,
|
||
|
|
56000 => 1000,
|
||
|
|
56000 => 0,
|
||
|
|
],
|
||
|
|
'30' => [
|
||
|
|
48000 => 24000,
|
||
|
|
49000 => 23000,
|
||
|
|
50000 => 22000,
|
||
|
|
51000 => 21000,
|
||
|
|
52000 => 20000,
|
||
|
|
53000 => 19000,
|
||
|
|
54000 => 18000,
|
||
|
|
55000 => 17000,
|
||
|
|
56000 => 16000,
|
||
|
|
57000 => 15000,
|
||
|
|
58000 => 14000,
|
||
|
|
59000 => 13000,
|
||
|
|
60000 => 12000,
|
||
|
|
61000 => 11000,
|
||
|
|
62000 => 10000,
|
||
|
|
63000 => 9000,
|
||
|
|
64000 => 8000,
|
||
|
|
65000 => 7000,
|
||
|
|
66000 => 6000,
|
||
|
|
67000 => 5000,
|
||
|
|
68000 => 4000,
|
||
|
|
69000 => 3000,
|
||
|
|
70000 => 2000,
|
||
|
|
71000 => 1000,
|
||
|
|
71000 => 0,
|
||
|
|
],
|
||
|
|
'40' => 0,
|
||
|
|
'50' => 0,
|
||
|
|
'60' => [
|
||
|
|
27000 => 13500,
|
||
|
|
28000 => 12500,
|
||
|
|
29000 => 11500,
|
||
|
|
30000 => 10500,
|
||
|
|
31000 => 9500,
|
||
|
|
32000 => 8500,
|
||
|
|
33000 => 7500,
|
||
|
|
34000 => 6500,
|
||
|
|
35000 => 5500,
|
||
|
|
36000 => 4500,
|
||
|
|
37000 => 3500,
|
||
|
|
38000 => 2500,
|
||
|
|
39000 => 1500,
|
||
|
|
40000 => 500,
|
||
|
|
40000 => 0,
|
||
|
|
],
|
||
|
|
],
|
||
|
|
'phase_out' => [
|
||
|
|
'10' => [
|
||
|
|
'income_start' => 50250,
|
||
|
|
'income_stop' => 72750,
|
||
|
|
'income_step' => 2500,
|
||
|
|
'result_start' => 0,
|
||
|
|
'result_step' => 20,
|
||
|
|
],
|
||
|
|
'40' => [
|
||
|
|
'income_start' => 50250,
|
||
|
|
'income_stop' => 72750,
|
||
|
|
'income_step' => 2500,
|
||
|
|
'result_start' => 0,
|
||
|
|
'result_step' => 20,
|
||
|
|
],
|
||
|
|
'20' => [
|
||
|
|
'income_start' => 78500,
|
||
|
|
'income_stop' => 114500,
|
||
|
|
'income_step' => 4000,
|
||
|
|
'result_start' => 0,
|
||
|
|
'result_step' => 32,
|
||
|
|
],
|
||
|
|
'30' => [
|
||
|
|
'income_start' => 100500,
|
||
|
|
'income_stop' => 145500,
|
||
|
|
'income_step' => 5000,
|
||
|
|
'result_start' => 0,
|
||
|
|
'result_step' => 40,
|
||
|
|
],
|
||
|
|
'60' => [
|
||
|
|
'income_start' => 56500,
|
||
|
|
'income_stop' => 101500,
|
||
|
|
'income_step' => 5000,
|
||
|
|
'result_start' => 0,
|
||
|
|
'result_step' => 20,
|
||
|
|
],
|
||
|
|
],
|
||
|
|
'tax_recapture' => [
|
||
|
|
'10' => [
|
||
|
|
'income_start' => 200000,
|
||
|
|
'income_stop' => 345000,
|
||
|
|
'income_step' => 5000,
|
||
|
|
'result_start' => 0,
|
||
|
|
'result_step' => 75,
|
||
|
|
],
|
||
|
|
'40' => [
|
||
|
|
'income_start' => 200000,
|
||
|
|
'income_stop' => 345000,
|
||
|
|
'income_step' => 5000,
|
||
|
|
'result_start' => 0,
|
||
|
|
'result_step' => 75,
|
||
|
|
],
|
||
|
|
'60' => [
|
||
|
|
'income_start' => 200000,
|
||
|
|
'income_stop' => 345000,
|
||
|
|
'income_step' => 5000,
|
||
|
|
'result_start' => 0,
|
||
|
|
'result_step' => 75,
|
||
|
|
],
|
||
|
|
'20' => [
|
||
|
|
'income_start' => 320000,
|
||
|
|
'income_stop' => 552000,
|
||
|
|
'income_step' => 8000,
|
||
|
|
'result_start' => 0,
|
||
|
|
'result_step' => 120,
|
||
|
|
],
|
||
|
|
'30' => [
|
||
|
|
'income_start' => 400000,
|
||
|
|
'income_stop' => 690000,
|
||
|
|
'income_step' => 10000,
|
||
|
|
'result_start' => 0,
|
||
|
|
'result_step' => 150,
|
||
|
|
],
|
||
|
|
],
|
||
|
|
'personal_credit' => [
|
||
|
|
'10' => [
|
||
|
|
12000 => 0,
|
||
|
|
15000 => .75,
|
||
|
|
15500 => .70,
|
||
|
|
16000 => .65,
|
||
|
|
16500 => .60,
|
||
|
|
17000 => .55,
|
||
|
|
17500 => .50,
|
||
|
|
18000 => .45,
|
||
|
|
18500 => .40,
|
||
|
|
20000 => .35,
|
||
|
|
20500 => .30,
|
||
|
|
21000 => .25,
|
||
|
|
21500 => .20,
|
||
|
|
25000 => .15,
|
||
|
|
25500 => .14,
|
||
|
|
26000 => .13,
|
||
|
|
26500 => .12,
|
||
|
|
27000 => .11,
|
||
|
|
48000 => .10,
|
||
|
|
48500 => .09,
|
||
|
|
49000 => .08,
|
||
|
|
49500 => .07,
|
||
|
|
50000 => .06,
|
||
|
|
50500 => .05,
|
||
|
|
51000 => .04,
|
||
|
|
51500 => .03,
|
||
|
|
52000 => .02,
|
||
|
|
52500 => .01,
|
||
|
|
52500 => 0,
|
||
|
|
],
|
||
|
|
'20' => [
|
||
|
|
19000 => 0,
|
||
|
|
24000 => .75,
|
||
|
|
24500 => .70,
|
||
|
|
25000 => .65,
|
||
|
|
25500 => .60,
|
||
|
|
26000 => .55,
|
||
|
|
26500 => .50,
|
||
|
|
27000 => .45,
|
||
|
|
27500 => .40,
|
||
|
|
34000 => .35,
|
||
|
|
34500 => .30,
|
||
|
|
35000 => .25,
|
||
|
|
35500 => .20,
|
||
|
|
44000 => .15,
|
||
|
|
44500 => .14,
|
||
|
|
45000 => .13,
|
||
|
|
45500 => .12,
|
||
|
|
46000 => .11,
|
||
|
|
74000 => .10,
|
||
|
|
74500 => .09,
|
||
|
|
75000 => .08,
|
||
|
|
75500 => .07,
|
||
|
|
76000 => .06,
|
||
|
|
76500 => .05,
|
||
|
|
77000 => .04,
|
||
|
|
77500 => .03,
|
||
|
|
78000 => .02,
|
||
|
|
78500 => .01,
|
||
|
|
78500 => 0,
|
||
|
|
],
|
||
|
|
'30' => [
|
||
|
|
24000 => 0,
|
||
|
|
30000 => .75,
|
||
|
|
30500 => .70,
|
||
|
|
31000 => .65,
|
||
|
|
31500 => .60,
|
||
|
|
32000 => .55,
|
||
|
|
32500 => .50,
|
||
|
|
33000 => .45,
|
||
|
|
33500 => .40,
|
||
|
|
40000 => .35,
|
||
|
|
40500 => .30,
|
||
|
|
41000 => .25,
|
||
|
|
41500 => .20,
|
||
|
|
50000 => .15,
|
||
|
|
50500 => .14,
|
||
|
|
51000 => .13,
|
||
|
|
51500 => .12,
|
||
|
|
52000 => .11,
|
||
|
|
96000 => .10,
|
||
|
|
96500 => .09,
|
||
|
|
97000 => .08,
|
||
|
|
97500 => .07,
|
||
|
|
98000 => .06,
|
||
|
|
98500 => .05,
|
||
|
|
99000 => .04,
|
||
|
|
99500 => .03,
|
||
|
|
100000 => .02,
|
||
|
|
100500 => .01,
|
||
|
|
100500 => 0,
|
||
|
|
],
|
||
|
|
'40' => 0,
|
||
|
|
'50' => 0,
|
||
|
|
'60' => [
|
||
|
|
13500 => 0,
|
||
|
|
16900 => .75,
|
||
|
|
17400 => .70,
|
||
|
|
17900 => .65,
|
||
|
|
18400 => .60,
|
||
|
|
18900 => .55,
|
||
|
|
19400 => .50,
|
||
|
|
19900 => .45,
|
||
|
|
20400 => .40,
|
||
|
|
22500 => .35,
|
||
|
|
23000 => .30,
|
||
|
|
23500 => .25,
|
||
|
|
24000 => .20,
|
||
|
|
28100 => .15,
|
||
|
|
28600 => .14,
|
||
|
|
29100 => .13,
|
||
|
|
29600 => .12,
|
||
|
|
30100 => .11,
|
||
|
|
54000 => .10,
|
||
|
|
54500 => .09,
|
||
|
|
55000 => .08,
|
||
|
|
55500 => .07,
|
||
|
|
56000 => .06,
|
||
|
|
56500 => .05,
|
||
|
|
57000 => .04,
|
||
|
|
57500 => .03,
|
||
|
|
58000 => .02,
|
||
|
|
58500 => .01,
|
||
|
|
58500 => 0,
|
||
|
|
],
|
||
|
|
],
|
||
|
|
],
|
||
|
|
20090101 => [ //01-Jan-09
|
||
|
|
'allowance' => [
|
||
|
|
'10' => [
|
||
|
|
24000 => 12000,
|
||
|
|
25000 => 11000,
|
||
|
|
26000 => 10000,
|
||
|
|
27000 => 9000,
|
||
|
|
28000 => 8000,
|
||
|
|
29000 => 7000,
|
||
|
|
30000 => 6000,
|
||
|
|
31000 => 5000,
|
||
|
|
32000 => 4000,
|
||
|
|
33000 => 3000,
|
||
|
|
34000 => 2000,
|
||
|
|
35000 => 1000,
|
||
|
|
35000 => 0,
|
||
|
|
],
|
||
|
|
'20' => [
|
||
|
|
38000 => 19000,
|
||
|
|
39000 => 18000,
|
||
|
|
40000 => 17000,
|
||
|
|
41000 => 16000,
|
||
|
|
42000 => 15000,
|
||
|
|
43000 => 14000,
|
||
|
|
44000 => 13000,
|
||
|
|
45000 => 12000,
|
||
|
|
46000 => 11000,
|
||
|
|
47000 => 10000,
|
||
|
|
48000 => 9000,
|
||
|
|
49000 => 8000,
|
||
|
|
50000 => 7000,
|
||
|
|
51000 => 6000,
|
||
|
|
52000 => 5000,
|
||
|
|
53000 => 4000,
|
||
|
|
54000 => 3000,
|
||
|
|
55000 => 2000,
|
||
|
|
56000 => 1000,
|
||
|
|
56000 => 0,
|
||
|
|
],
|
||
|
|
'30' => [
|
||
|
|
48000 => 24000,
|
||
|
|
49000 => 23000,
|
||
|
|
50000 => 22000,
|
||
|
|
51000 => 21000,
|
||
|
|
52000 => 20000,
|
||
|
|
53000 => 19000,
|
||
|
|
54000 => 18000,
|
||
|
|
55000 => 17000,
|
||
|
|
56000 => 16000,
|
||
|
|
57000 => 15000,
|
||
|
|
58000 => 14000,
|
||
|
|
59000 => 13000,
|
||
|
|
60000 => 12000,
|
||
|
|
61000 => 11000,
|
||
|
|
62000 => 10000,
|
||
|
|
63000 => 9000,
|
||
|
|
64000 => 8000,
|
||
|
|
65000 => 7000,
|
||
|
|
66000 => 6000,
|
||
|
|
67000 => 5000,
|
||
|
|
68000 => 4000,
|
||
|
|
69000 => 3000,
|
||
|
|
70000 => 2000,
|
||
|
|
71000 => 1000,
|
||
|
|
71000 => 0,
|
||
|
|
],
|
||
|
|
'40' => 0,
|
||
|
|
'50' => 0,
|
||
|
|
'60' => [
|
||
|
|
27000 => 13500,
|
||
|
|
28000 => 12500,
|
||
|
|
29000 => 11500,
|
||
|
|
30000 => 10500,
|
||
|
|
31000 => 9500,
|
||
|
|
32000 => 8500,
|
||
|
|
33000 => 7500,
|
||
|
|
34000 => 6500,
|
||
|
|
35000 => 5500,
|
||
|
|
36000 => 4500,
|
||
|
|
37000 => 3500,
|
||
|
|
38000 => 2500,
|
||
|
|
39000 => 1500,
|
||
|
|
40000 => 500,
|
||
|
|
40000 => 0,
|
||
|
|
],
|
||
|
|
],
|
||
|
|
'personal_credit' => [
|
||
|
|
'10' => [
|
||
|
|
12000 => 0,
|
||
|
|
15000 => .75,
|
||
|
|
15500 => .70,
|
||
|
|
16000 => .65,
|
||
|
|
16500 => .60,
|
||
|
|
17000 => .55,
|
||
|
|
17500 => .50,
|
||
|
|
18000 => .45,
|
||
|
|
18500 => .40,
|
||
|
|
20000 => .35,
|
||
|
|
20500 => .30,
|
||
|
|
21000 => .25,
|
||
|
|
21500 => .20,
|
||
|
|
25000 => .15,
|
||
|
|
25500 => .14,
|
||
|
|
26000 => .13,
|
||
|
|
26500 => .12,
|
||
|
|
27000 => .11,
|
||
|
|
48000 => .10,
|
||
|
|
48500 => .09,
|
||
|
|
49000 => .08,
|
||
|
|
49500 => .07,
|
||
|
|
50000 => .06,
|
||
|
|
50500 => .05,
|
||
|
|
51000 => .04,
|
||
|
|
51500 => .03,
|
||
|
|
52000 => .02,
|
||
|
|
52500 => .01,
|
||
|
|
52500 => 0,
|
||
|
|
|
||
|
|
],
|
||
|
|
'20' => [
|
||
|
|
19000 => 0,
|
||
|
|
24000 => .75,
|
||
|
|
24500 => .70,
|
||
|
|
25000 => .65,
|
||
|
|
25500 => .60,
|
||
|
|
26000 => .55,
|
||
|
|
26500 => .50,
|
||
|
|
27000 => .45,
|
||
|
|
27500 => .40,
|
||
|
|
34000 => .35,
|
||
|
|
34500 => .30,
|
||
|
|
35000 => .25,
|
||
|
|
35500 => .20,
|
||
|
|
44000 => .15,
|
||
|
|
44500 => .14,
|
||
|
|
45000 => .13,
|
||
|
|
45500 => .12,
|
||
|
|
46000 => .11,
|
||
|
|
74000 => .10,
|
||
|
|
74500 => .09,
|
||
|
|
75000 => .08,
|
||
|
|
75500 => .07,
|
||
|
|
76000 => .06,
|
||
|
|
76500 => .05,
|
||
|
|
77000 => .04,
|
||
|
|
77500 => .03,
|
||
|
|
78000 => .02,
|
||
|
|
78500 => .01,
|
||
|
|
78500 => 0,
|
||
|
|
],
|
||
|
|
'30' => [
|
||
|
|
24000 => 0,
|
||
|
|
30000 => .75,
|
||
|
|
30500 => .70,
|
||
|
|
31000 => .65,
|
||
|
|
31500 => .60,
|
||
|
|
32000 => .55,
|
||
|
|
32500 => .50,
|
||
|
|
33000 => .45,
|
||
|
|
33500 => .40,
|
||
|
|
40000 => .35,
|
||
|
|
40500 => .30,
|
||
|
|
41000 => .25,
|
||
|
|
41500 => .20,
|
||
|
|
50000 => .15,
|
||
|
|
50500 => .14,
|
||
|
|
51000 => .13,
|
||
|
|
51500 => .12,
|
||
|
|
52000 => .11,
|
||
|
|
96000 => .10,
|
||
|
|
96500 => .09,
|
||
|
|
97000 => .08,
|
||
|
|
97500 => .07,
|
||
|
|
98000 => .06,
|
||
|
|
98500 => .05,
|
||
|
|
99000 => .04,
|
||
|
|
99500 => .03,
|
||
|
|
100000 => .02,
|
||
|
|
100500 => .01,
|
||
|
|
100500 => 0,
|
||
|
|
],
|
||
|
|
'40' => 0,
|
||
|
|
'50' => 0,
|
||
|
|
'60' => [
|
||
|
|
13500 => 0,
|
||
|
|
16900 => .75,
|
||
|
|
17400 => .70,
|
||
|
|
17900 => .65,
|
||
|
|
18400 => .60,
|
||
|
|
18900 => .55,
|
||
|
|
19400 => .50,
|
||
|
|
19900 => .45,
|
||
|
|
20400 => .40,
|
||
|
|
22500 => .35,
|
||
|
|
23000 => .30,
|
||
|
|
23500 => .25,
|
||
|
|
24000 => .20,
|
||
|
|
28100 => .15,
|
||
|
|
28600 => .14,
|
||
|
|
29100 => .13,
|
||
|
|
29600 => .12,
|
||
|
|
30100 => .11,
|
||
|
|
54000 => .10,
|
||
|
|
54500 => .09,
|
||
|
|
55000 => .08,
|
||
|
|
55500 => .07,
|
||
|
|
56000 => .06,
|
||
|
|
56500 => .05,
|
||
|
|
57000 => .04,
|
||
|
|
57500 => .03,
|
||
|
|
58000 => .02,
|
||
|
|
58500 => .01,
|
||
|
|
58500 => 0,
|
||
|
|
],
|
||
|
|
],
|
||
|
|
],
|
||
|
|
20060101 => [
|
||
|
|
'allowance' => [
|
||
|
|
'10' => [
|
||
|
|
24000 => 12000,
|
||
|
|
25000 => 11000,
|
||
|
|
26000 => 10000,
|
||
|
|
27000 => 9000,
|
||
|
|
28000 => 8000,
|
||
|
|
29000 => 7000,
|
||
|
|
30000 => 6000,
|
||
|
|
31000 => 5000,
|
||
|
|
32000 => 4000,
|
||
|
|
33000 => 3000,
|
||
|
|
34000 => 2000,
|
||
|
|
35000 => 1000,
|
||
|
|
35000 => 0,
|
||
|
|
],
|
||
|
|
'20' => [
|
||
|
|
38000 => 19000,
|
||
|
|
39000 => 18000,
|
||
|
|
40000 => 17000,
|
||
|
|
41000 => 16000,
|
||
|
|
42000 => 15000,
|
||
|
|
43000 => 14000,
|
||
|
|
44000 => 13000,
|
||
|
|
45000 => 12000,
|
||
|
|
46000 => 11000,
|
||
|
|
47000 => 10000,
|
||
|
|
48000 => 9000,
|
||
|
|
49000 => 8000,
|
||
|
|
50000 => 7000,
|
||
|
|
51000 => 6000,
|
||
|
|
52000 => 5000,
|
||
|
|
53000 => 4000,
|
||
|
|
54000 => 3000,
|
||
|
|
55000 => 2000,
|
||
|
|
56000 => 1000,
|
||
|
|
56000 => 0,
|
||
|
|
],
|
||
|
|
'30' => [
|
||
|
|
48000 => 24000,
|
||
|
|
49000 => 23000,
|
||
|
|
50000 => 22000,
|
||
|
|
51000 => 21000,
|
||
|
|
52000 => 20000,
|
||
|
|
53000 => 19000,
|
||
|
|
54000 => 18000,
|
||
|
|
55000 => 17000,
|
||
|
|
56000 => 16000,
|
||
|
|
57000 => 15000,
|
||
|
|
58000 => 14000,
|
||
|
|
59000 => 13000,
|
||
|
|
60000 => 12000,
|
||
|
|
61000 => 11000,
|
||
|
|
62000 => 10000,
|
||
|
|
63000 => 9000,
|
||
|
|
64000 => 8000,
|
||
|
|
65000 => 7000,
|
||
|
|
66000 => 6000,
|
||
|
|
67000 => 5000,
|
||
|
|
68000 => 4000,
|
||
|
|
69000 => 3000,
|
||
|
|
70000 => 2000,
|
||
|
|
71000 => 1000,
|
||
|
|
71000 => 0,
|
||
|
|
],
|
||
|
|
'40' => 0,
|
||
|
|
'50' => 0,
|
||
|
|
'60' => [
|
||
|
|
25250 => 12625,
|
||
|
|
26250 => 11625,
|
||
|
|
27250 => 10625,
|
||
|
|
28250 => 9625,
|
||
|
|
29250 => 8625,
|
||
|
|
30250 => 7625,
|
||
|
|
31250 => 6625,
|
||
|
|
32250 => 5625,
|
||
|
|
33250 => 4625,
|
||
|
|
34250 => 3625,
|
||
|
|
35250 => 2625,
|
||
|
|
36250 => 1625,
|
||
|
|
37250 => 625,
|
||
|
|
37250 => 0,
|
||
|
|
],
|
||
|
|
],
|
||
|
|
'personal_credit' => [
|
||
|
|
'10' => [
|
||
|
|
12000 => 0,
|
||
|
|
15000 => .75,
|
||
|
|
15500 => .70,
|
||
|
|
16000 => .65,
|
||
|
|
16500 => .60,
|
||
|
|
17000 => .55,
|
||
|
|
17500 => .50,
|
||
|
|
18000 => .45,
|
||
|
|
18500 => .40,
|
||
|
|
20000 => .35,
|
||
|
|
20500 => .30,
|
||
|
|
21000 => .25,
|
||
|
|
21500 => .20,
|
||
|
|
25000 => .15,
|
||
|
|
25500 => .14,
|
||
|
|
26000 => .13,
|
||
|
|
26500 => .12,
|
||
|
|
27000 => .11,
|
||
|
|
48000 => .10,
|
||
|
|
48500 => .09,
|
||
|
|
49000 => .08,
|
||
|
|
49500 => .07,
|
||
|
|
50000 => .06,
|
||
|
|
50500 => .05,
|
||
|
|
51000 => .04,
|
||
|
|
51500 => .03,
|
||
|
|
52000 => .02,
|
||
|
|
52500 => .01,
|
||
|
|
52500 => 0,
|
||
|
|
|
||
|
|
],
|
||
|
|
'20' => [
|
||
|
|
19000 => 0,
|
||
|
|
24000 => .75,
|
||
|
|
24500 => .70,
|
||
|
|
25000 => .65,
|
||
|
|
25500 => .60,
|
||
|
|
26000 => .55,
|
||
|
|
26500 => .50,
|
||
|
|
27000 => .45,
|
||
|
|
27500 => .40,
|
||
|
|
34000 => .35,
|
||
|
|
34500 => .30,
|
||
|
|
35000 => .25,
|
||
|
|
35500 => .20,
|
||
|
|
44000 => .15,
|
||
|
|
44500 => .14,
|
||
|
|
45000 => .13,
|
||
|
|
45500 => .12,
|
||
|
|
46000 => .11,
|
||
|
|
74000 => .10,
|
||
|
|
74500 => .09,
|
||
|
|
75000 => .08,
|
||
|
|
75500 => .07,
|
||
|
|
76000 => .06,
|
||
|
|
76500 => .05,
|
||
|
|
77000 => .04,
|
||
|
|
77500 => .03,
|
||
|
|
78000 => .02,
|
||
|
|
78500 => .01,
|
||
|
|
78500 => 0,
|
||
|
|
],
|
||
|
|
'30' => [
|
||
|
|
24000 => 0,
|
||
|
|
30000 => .75,
|
||
|
|
30500 => .70,
|
||
|
|
31000 => .65,
|
||
|
|
31500 => .60,
|
||
|
|
32000 => .55,
|
||
|
|
32500 => .50,
|
||
|
|
33000 => .45,
|
||
|
|
33500 => .40,
|
||
|
|
40000 => .35,
|
||
|
|
40500 => .30,
|
||
|
|
41000 => .25,
|
||
|
|
41500 => .20,
|
||
|
|
50000 => .15,
|
||
|
|
50500 => .14,
|
||
|
|
51000 => .13,
|
||
|
|
51500 => .12,
|
||
|
|
52000 => .11,
|
||
|
|
96000 => .10,
|
||
|
|
96500 => .09,
|
||
|
|
97000 => .08,
|
||
|
|
97500 => .07,
|
||
|
|
98000 => .06,
|
||
|
|
98500 => .05,
|
||
|
|
99000 => .04,
|
||
|
|
99500 => .03,
|
||
|
|
100000 => .02,
|
||
|
|
100500 => .01,
|
||
|
|
100500 => 0,
|
||
|
|
],
|
||
|
|
'40' => 0,
|
||
|
|
'50' => 0,
|
||
|
|
'60' => [
|
||
|
|
12625 => 0,
|
||
|
|
15750 => .75,
|
||
|
|
16250 => .70,
|
||
|
|
16750 => .65,
|
||
|
|
17250 => .60,
|
||
|
|
17750 => .55,
|
||
|
|
18250 => .50,
|
||
|
|
18750 => .45,
|
||
|
|
19250 => .40,
|
||
|
|
21050 => .35,
|
||
|
|
21550 => .30,
|
||
|
|
22050 => .25,
|
||
|
|
22550 => .20,
|
||
|
|
26300 => .15,
|
||
|
|
26800 => .14,
|
||
|
|
27300 => .13,
|
||
|
|
27800 => .12,
|
||
|
|
28300 => .11,
|
||
|
|
50500 => .10,
|
||
|
|
51000 => .09,
|
||
|
|
51500 => .08,
|
||
|
|
52000 => .07,
|
||
|
|
52500 => .06,
|
||
|
|
53000 => .05,
|
||
|
|
53500 => .04,
|
||
|
|
54000 => .03,
|
||
|
|
54500 => .02,
|
||
|
|
55000 => .01,
|
||
|
|
55000 => 0,
|
||
|
|
],
|
||
|
|
],
|
||
|
|
],
|
||
|
|
];
|
||
|
|
|
||
|
|
var $state_ui_options = [
|
||
|
|
20060101 => [ 'wage_base' => 15000, 'new_employer_rate' => 3.0 ],
|
||
|
|
];
|
||
|
|
|
||
|
|
function getStateAnnualTaxableIncome() {
|
||
|
|
$annual_income = $this->getAnnualTaxableIncome();
|
||
|
|
|
||
|
|
$state_allowance = $this->getStateAllowanceAmount();
|
||
|
|
|
||
|
|
$income = bcsub( $annual_income, $state_allowance );
|
||
|
|
|
||
|
|
Debug::text( 'State Annual Taxable Income: ' . $income, __FILE__, __LINE__, __METHOD__, 10 );
|
||
|
|
|
||
|
|
return $income;
|
||
|
|
}
|
||
|
|
|
||
|
|
private function getStateRateArray( $input_arr, $income ) {
|
||
|
|
if ( !is_array( $input_arr ) ) {
|
||
|
|
return 0;
|
||
|
|
}
|
||
|
|
|
||
|
|
$total_rates = count( $input_arr ) - 1;
|
||
|
|
$prev_bracket = 0;
|
||
|
|
$i = 0;
|
||
|
|
foreach ( $input_arr as $bracket => $value ) {
|
||
|
|
// Debug::text( 'Bracket: ' . $bracket . ' Value: ' . $value, __FILE__, __LINE__, __METHOD__, 10 );
|
||
|
|
|
||
|
|
if ( $income > $prev_bracket && $income <= $bracket ) {
|
||
|
|
Debug::text( 'Found Bracket: ' . $bracket . ' Returning: ' . $value, __FILE__, __LINE__, __METHOD__, 10 );
|
||
|
|
|
||
|
|
return $value;
|
||
|
|
} else if ( $i == $total_rates ) {
|
||
|
|
Debug::text( 'Found Last Bracket: ' . $bracket . ' Returning: ' . $value, __FILE__, __LINE__, __METHOD__, 10 );
|
||
|
|
|
||
|
|
return $value;
|
||
|
|
}
|
||
|
|
|
||
|
|
$prev_bracket = $bracket;
|
||
|
|
$i++;
|
||
|
|
}
|
||
|
|
|
||
|
|
return false;
|
||
|
|
}
|
||
|
|
|
||
|
|
private function getDynamicStateRateArray( $input_arr, $income ) {
|
||
|
|
if ( !is_array( $input_arr ) ) {
|
||
|
|
return 0;
|
||
|
|
}
|
||
|
|
|
||
|
|
$total_rates = ( $input_arr['income_stop'] - $input_arr['income_start'] ) / $input_arr['income_step'];
|
||
|
|
$prev_bracket = 0;
|
||
|
|
$value = $input_arr['result_start'];
|
||
|
|
$i = 0;
|
||
|
|
for ( $bracket = $input_arr['income_start']; $bracket <= $input_arr['income_stop']; $bracket += $input_arr['income_step'] ) {
|
||
|
|
// Debug::text( 'Bracket: ' . $bracket . ' Prev Bracket: ' . $prev_bracket . ' Result: ' . $value, __FILE__, __LINE__, __METHOD__, 10 );
|
||
|
|
|
||
|
|
if ( $income > $prev_bracket && $income <= $bracket ) {
|
||
|
|
Debug::text( 'Found Bracket: ' . $bracket . ' Returning: ' . $value, __FILE__, __LINE__, __METHOD__, 10 );
|
||
|
|
|
||
|
|
return $value;
|
||
|
|
} else if ( $i == $total_rates ) {
|
||
|
|
Debug::text( 'Found Last Bracket: ' . $bracket . ' Returning: ' . $value, __FILE__, __LINE__, __METHOD__, 10 );
|
||
|
|
$value += $input_arr['result_step'];
|
||
|
|
|
||
|
|
return $value;
|
||
|
|
}
|
||
|
|
|
||
|
|
$prev_bracket = $bracket;
|
||
|
|
$value += $input_arr['result_step'];
|
||
|
|
$i++;
|
||
|
|
}
|
||
|
|
|
||
|
|
return false;
|
||
|
|
}
|
||
|
|
|
||
|
|
function getStateStandardDeduction() {
|
||
|
|
$retarr = $this->getDataFromRateArray( $this->getDate(), $this->state_options );
|
||
|
|
if ( $retarr == false ) {
|
||
|
|
return false;
|
||
|
|
}
|
||
|
|
|
||
|
|
$annual_income = $this->getStateAnnualTaxableIncome();
|
||
|
|
|
||
|
|
$rate = $this->getData()->getStateRate( $annual_income );
|
||
|
|
$state_constant = $this->getData()->getStateConstant( $annual_income );
|
||
|
|
$state_rate_income = $this->getData()->getStateRatePreviousIncome( $annual_income );
|
||
|
|
|
||
|
|
$deduction = bcadd( bcmul( bcsub( $annual_income, $state_rate_income ), $rate ), $state_constant );
|
||
|
|
|
||
|
|
//Add in phase out and recapture amounts.
|
||
|
|
$deduction = bcadd( bcadd( $deduction, $this->getStatePhaseOutAmount() ), $this->getStateTaxRecaptureAmount() );
|
||
|
|
|
||
|
|
return $deduction;
|
||
|
|
}
|
||
|
|
|
||
|
|
function getStateAllowanceAmount() {
|
||
|
|
$retarr = $this->getDataFromRateArray( $this->getDate(), $this->state_options );
|
||
|
|
if ( $retarr == false ) {
|
||
|
|
return false;
|
||
|
|
}
|
||
|
|
|
||
|
|
$allowance_arr = $retarr['allowance'][$this->getStateFilingStatus()];
|
||
|
|
if ( is_array( $allowance_arr ) ) {
|
||
|
|
$retval = $this->getStateRateArray( $allowance_arr, $this->getAnnualTaxableIncome() );
|
||
|
|
} else {
|
||
|
|
$retval = 0;
|
||
|
|
}
|
||
|
|
|
||
|
|
Debug::text( 'State Allowance Amount: ' . $retval, __FILE__, __LINE__, __METHOD__, 10 );
|
||
|
|
|
||
|
|
return $retval;
|
||
|
|
}
|
||
|
|
|
||
|
|
|
||
|
|
function getStatePhaseOutAmount() {
|
||
|
|
$retarr = $this->getDataFromRateArray( $this->getDate(), $this->state_options );
|
||
|
|
if ( $retarr == false ) {
|
||
|
|
return false;
|
||
|
|
}
|
||
|
|
|
||
|
|
if ( isset( $retarr['phase_out'] ) ) {
|
||
|
|
$allowance_arr = $retarr['phase_out'][$this->getStateFilingStatus()];
|
||
|
|
if ( is_array( $allowance_arr ) ) {
|
||
|
|
$retval = $this->getDynamicStateRateArray( $allowance_arr, $this->getAnnualTaxableIncome() );
|
||
|
|
} else {
|
||
|
|
$retval = 0;
|
||
|
|
}
|
||
|
|
} else {
|
||
|
|
$retval = 0;
|
||
|
|
}
|
||
|
|
|
||
|
|
Debug::text( 'State Phase-Out Amount: ' . $retval, __FILE__, __LINE__, __METHOD__, 10 );
|
||
|
|
|
||
|
|
return $retval;
|
||
|
|
}
|
||
|
|
|
||
|
|
function getStateTaxRecaptureAmount() {
|
||
|
|
$retarr = $this->getDataFromRateArray( $this->getDate(), $this->state_options );
|
||
|
|
if ( $retarr == false ) {
|
||
|
|
return false;
|
||
|
|
}
|
||
|
|
|
||
|
|
if ( isset( $retarr['tax_recapture'] ) ) {
|
||
|
|
$allowance_arr = $retarr['tax_recapture'][$this->getStateFilingStatus()];
|
||
|
|
if ( is_array( $allowance_arr ) ) {
|
||
|
|
$retval = $this->getDynamicStateRateArray( $allowance_arr, $this->getAnnualTaxableIncome() );
|
||
|
|
} else {
|
||
|
|
$retval = 0;
|
||
|
|
}
|
||
|
|
} else {
|
||
|
|
$retval = 0;
|
||
|
|
}
|
||
|
|
|
||
|
|
Debug::text( 'State Tax Recapture Amount: ' . $retval, __FILE__, __LINE__, __METHOD__, 10 );
|
||
|
|
|
||
|
|
return $retval;
|
||
|
|
}
|
||
|
|
|
||
|
|
function getStateTaxCreditDecimal() {
|
||
|
|
$retarr = $this->getDataFromRateArray( $this->getDate(), $this->state_options );
|
||
|
|
if ( $retarr == false ) {
|
||
|
|
return false;
|
||
|
|
}
|
||
|
|
|
||
|
|
$allowance_arr = $retarr['personal_credit'][$this->getStateFilingStatus()];
|
||
|
|
|
||
|
|
if ( is_array( $allowance_arr ) ) {
|
||
|
|
$retval = $this->getStateRateArray( $allowance_arr, $this->getAnnualTaxableIncome() );
|
||
|
|
} else {
|
||
|
|
$retval = 0;
|
||
|
|
}
|
||
|
|
|
||
|
|
Debug::text( 'State Tax Credit Amount: ' . $retval, __FILE__, __LINE__, __METHOD__, 10 );
|
||
|
|
|
||
|
|
return $retval;
|
||
|
|
}
|
||
|
|
|
||
|
|
function _getStateTaxPayable() {
|
||
|
|
$retval = bcmul( $this->getStateStandardDeduction(), bcsub( 1, $this->getStateTaxCreditDecimal() ) );
|
||
|
|
|
||
|
|
if ( $retval < 0 ) {
|
||
|
|
$retval = 0;
|
||
|
|
}
|
||
|
|
|
||
|
|
Debug::text( 'State Annual Tax Payable: ' . $retval, __FILE__, __LINE__, __METHOD__, 10 );
|
||
|
|
|
||
|
|
return $retval;
|
||
|
|
}
|
||
|
|
}
|
||
|
|
|
||
|
|
?>
|