Reserved Options (leave blank)

will prevent the Exemption Phaseout from turning back on after 2010. From Stata the same effect is achieved with:

The surtax options take real values:

Reserved Options (normally blank)

or

Options are not usually available, you must write to feenberg@nber.org and request them to be enabled before you can use the above commands.

We understand that in many cases the descriptions below are insufficient, these are mostly intended as reminders for authors and myself as to what goes where and for whom. If you want to use one of these, or have an interest in establishing a new option, you should speak with me over the telephone. Please send me an email with some indication of a good time for me to call you.

Extreme care should be exercised when using these options, as in most cases they have been used only once, or even never and should be tested to ensure they do what you expect for using them. Please write me with information about your testing and usage if you do use any of these.

Daniel Feenberg
feenberg isat nber dotte org

Option	Setting	Effect
1	0	Qualified dividends taxed as long term gains 2003-2008
	1	Extend treatment of qualified dividends as long term gains after 2008
2	0	Maximum IRA deduction = $2000 after 2010
	1	Maximum IRA deduction = $5000 after 2010
3	0	Itemized deductions phaseout continued after 2010
	1	Itemized deductions phaseout discontinued after 2010
4	0	Keep zero bracket amount for joint filers = 1.67*single filer amount 2011+
	1	Zero bracket amount for joint filers twice that for single filers
5	0	Exemption phaseout returns after 2010
	1	Exemption phaseout does not return 2010+
6	0	Refundable child tax credit expires 2011+
	1	Child Tax Credit remains partially refundable 2011+
7	0	Maximum for the Child Tax Credit $500 after 2010
	1	Maximum for the Child Tax Credit $800 after 2010
8	0	Itemized deduction phaseout according to law for all years
	1	Abolish itemized deduction phaseout for 1987+
9	0	Clinton's rates with joint 15% bracket 1.67 times bracket for singles)
	1	Bush's rates with joint 15% bracket 2.0 times bracket for singles)
10	0	CG rates $20% and 10% for 2011+
	1	CG rates are 15% and 5% (before 2008) or 0% (2008+)
11	0	Maximum expenses for each child for Child Care Credit $2400 after 2010
	1	Maximum expenses for each child for Child Care Credit $3000 after 2010
12	0	AMT exclusion $33750 and $45000 after 2006
	1	AMT exclusion $42500 and $62550 after 2006
13	0	EIC is calculated
	1	EIC is 0
14	0	Exemptions are calculated
	1	No exemptions allowed
15	0	Child Tax Credit is calculated
	1	CTC including additional refundable parts is 0
16	0	Income and AMT tax
	1	No Regular tax, AMT only
17	0	Social Security Exclusion as legislated
	1	Social Security Exclusion indexed 1984+
18	0	No surtax on top rate
	x	Surtax for the top rate (such as .05)
19	0	No surtax on the 2nd to last bracket
	x	Surtax for the rate below the top rate
20	0	As legislated
	1	Top rates are 36% and 39.6% (MSF)
21	0	Qualified Dividends treated as Long Term Gains
	1	No special treatment of dividends 2003+ (MSF)
22	0	EITC as legislated
	1	Expand the EITC for childless adults (Hoynes)
23	0	EITC as legislated
	1	EITC Non-Revenue Neutral (Hoynes)
24	0	EITC as legislated
	1	EITC Revenue Neutral (Hoynes)
25	0	EITC as legislated
	1	Targeted EITC Non-Revenue Neutral (Hoynes)
26	0	EITC as legislated
	1	Targeted EITC Revenue Neutral (Hoynes)
27	0	EITC as legislated
	1	Targeted EITC , Stingy (Hoynes)
28	0	As legislated
	1	No state, federal or AMT income taxes, only FICA(MSF)
29	0	AMT exclusion 40250/58000
	1	Keep 2002 AMT Exclusion (35750/49000) for 2003-2005 (Gruber)
30		Reserved (Hoynes)
31		Reserved (Hoynes)
32	0	EITC as legislated
	1	MR1 : Increase Phaseout Rate by 1percentage point (Hoynes)
33	0	As legislated
	1	MR2: Reduce Phaseout Rate by 1 percentage point (Hoynes)
34	0	EITC as legislated
	1	MR3: Reduce Subsidy Rate by 1 percentage point (Hoynes)
35	0	EITC as legislated
	1	MR4: Increase Subsidy Rate by 1 percentage point (Hoynes)
36	0	Maximum EITC credit is 2604/4300 (2004$)
	1	MR5: Increase Maximum EITC credit to 2638/4340 (2004$) (Hoynes)
39	0	As legislated
	X	Add $X (twice for Joint, 1.5X for HoH) to standard deduction.
40	0	First bracket rate is .1
	Z1	Add Z1 to that rate.
41	0	Second bracket rate is .15
	Z2	Add Z2 to that rate.
42	0	No phaseout of Zero Bracket Amount
	X	Phaseout the zero bracket amount, starting at AGI of $X
44	0	ARRA as legislated
	1	No ARRA
45	0	Top rates as legislated (.33,.35 in 2005 and 2009-10 or .31, .36, .396 in 2011-13)
	Z3	Top 2 or 3 rates set to Z3 for 2005, 2009-13
46	0	Top rate as legislated
	Y	Add Y (specify as a fraction such as .01 to top rate 2009-2013
47	0	Top rates as legislated
	1	Top rates 2005 change from .35->.396, .33->.36, .28->.31, .25->.28
48	0	Top rate as legislated
	Y	Add Y to top rate for 2005 only.
49	0	Data as is.
	Y	Zero out data item Y (see DRF for list)
50	1	Suppress AMT
	1	Include AMT
51	0	Data determines itemization status
	1	Compulsory itemization for all taxpayers (Sinai)
	2	Compulsory standard deduction for all taxpayers
52	0	Use 10 cents for finite difference.
	Y	Use $Y for finite difference.
53	Y	Print record Y
	0	Don't
54	0	Item 13 is "non-taxable transfers" as documented.
	Y	Item 13 is cash charitable giving (Parker/Thurman).
55	Y	Suppress non-itemizer charity deduction.
	0	Don't
56	1	Suppress smoothing of EITC property income qualification.
	0	Do smooth
57	Y	Factor to multiply Child Credit
	0	Use statutory Child Credit
58	1	Interpret Field 20 as Casulty Loss
	0	Interpret Field 20 as other deductions
59	1	Reserved for taxpuf9
0
75	Y	Add $Y to Standard Deduction (may be negative)
	0	No change to Standard deduction.
-25000	A large negative value will eliminate the SD.
79	Y	Lead or Lag state law from federal
	0	Same year of law for State and Federal tax
X	Add X number of years to to federal law (+/-)