{
  "default_value": 0,
  "definition_period": "year",
  "dtype": "float32",
  "entity": "foyer_fiscal",
  "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/credits_impot.py",
  "formulas": {
    "2002-01-01": {
      "ast": {
        "args": {
          "args": [
            {
              "arg": "foyer_fiscal",
              "ast_class": "arg",
              "col_offset": 17,
              "end_col_offset": 29,
              "end_lineno": 1,
              "lineno": 1
            },
            {
              "arg": "period",
              "ast_class": "arg",
              "col_offset": 31,
              "end_col_offset": 37,
              "end_lineno": 1,
              "lineno": 1
            },
            {
              "arg": "parameters",
              "ast_class": "arg",
              "col_offset": 39,
              "end_col_offset": 49,
              "end_lineno": 1,
              "lineno": 1
            }
          ],
          "ast_class": "arguments",
          "defaults": [],
          "kw_defaults": [],
          "kwonlyargs": [],
          "posonlyargs": []
        },
        "ast_class": "FunctionDef",
        "body": [
          {
            "ast_class": "Assign",
            "col_offset": 4,
            "end_col_offset": 39,
            "end_lineno": 2,
            "lineno": 2,
            "targets": [
              {
                "ast_class": "Name",
                "col_offset": 4,
                "ctx": {
                  "ast_class": "Store"
                },
                "end_col_offset": 8,
                "end_lineno": 2,
                "id": "f2dh",
                "lineno": 2
              }
            ],
            "value": {
              "args": [
                {
                  "ast_class": "Constant",
                  "col_offset": 24,
                  "end_col_offset": 30,
                  "end_lineno": 2,
                  "lineno": 2,
                  "value": "f2dh"
                },
                {
                  "ast_class": "Name",
                  "col_offset": 32,
                  "ctx": {
                    "ast_class": "Load"
                  },
                  "end_col_offset": 38,
                  "end_lineno": 2,
                  "id": "period",
                  "lineno": 2
                }
              ],
              "ast_class": "Call",
              "col_offset": 11,
              "end_col_offset": 39,
              "end_lineno": 2,
              "func": {
                "ast_class": "Name",
                "col_offset": 11,
                "ctx": {
                  "ast_class": "Load"
                },
                "end_col_offset": 23,
                "end_lineno": 2,
                "id": "foyer_fiscal",
                "lineno": 2
              },
              "keywords": [],
              "lineno": 2
            }
          },
          {
            "ast_class": "Assign",
            "col_offset": 4,
            "end_col_offset": 39,
            "end_lineno": 3,
            "lineno": 3,
            "targets": [
              {
                "ast_class": "Name",
                "col_offset": 4,
                "ctx": {
                  "ast_class": "Store"
                },
                "end_col_offset": 8,
                "end_lineno": 3,
                "id": "f2ch",
                "lineno": 3
              }
            ],
            "value": {
              "args": [
                {
                  "ast_class": "Constant",
                  "col_offset": 24,
                  "end_col_offset": 30,
                  "end_lineno": 3,
                  "lineno": 3,
                  "value": "f2ch"
                },
                {
                  "ast_class": "Name",
                  "col_offset": 32,
                  "ctx": {
                    "ast_class": "Load"
                  },
                  "end_col_offset": 38,
                  "end_lineno": 3,
                  "id": "period",
                  "lineno": 3
                }
              ],
              "ast_class": "Call",
              "col_offset": 11,
              "end_col_offset": 39,
              "end_lineno": 3,
              "func": {
                "ast_class": "Name",
                "col_offset": 11,
                "ctx": {
                  "ast_class": "Load"
                },
                "end_col_offset": 23,
                "end_lineno": 3,
                "id": "foyer_fiscal",
                "lineno": 3
              },
              "keywords": [],
              "lineno": 3
            }
          },
          {
            "ast_class": "Assign",
            "col_offset": 4,
            "end_col_offset": 63,
            "end_lineno": 4,
            "lineno": 4,
            "targets": [
              {
                "ast_class": "Name",
                "col_offset": 4,
                "ctx": {
                  "ast_class": "Store"
                },
                "end_col_offset": 20,
                "end_lineno": 4,
                "id": "maries_ou_pacses",
                "lineno": 4
              }
            ],
            "value": {
              "args": [
                {
                  "ast_class": "Constant",
                  "col_offset": 36,
                  "end_col_offset": 54,
                  "end_lineno": 4,
                  "lineno": 4,
                  "value": "maries_ou_pacses"
                },
                {
                  "ast_class": "Name",
                  "col_offset": 56,
                  "ctx": {
                    "ast_class": "Load"
                  },
                  "end_col_offset": 62,
                  "end_lineno": 4,
                  "id": "period",
                  "lineno": 4
                }
              ],
              "ast_class": "Call",
              "col_offset": 23,
              "end_col_offset": 63,
              "end_lineno": 4,
              "func": {
                "ast_class": "Name",
                "col_offset": 23,
                "ctx": {
                  "ast_class": "Load"
                },
                "end_col_offset": 35,
                "end_lineno": 4,
                "id": "foyer_fiscal",
                "lineno": 4
              },
              "keywords": [],
              "lineno": 4
            }
          },
          {
            "ast_class": "Assign",
            "col_offset": 4,
            "end_col_offset": 75,
            "end_lineno": 5,
            "lineno": 5,
            "targets": [
              {
                "ast_class": "Name",
                "col_offset": 4,
                "ctx": {
                  "ast_class": "Store"
                },
                "end_col_offset": 26,
                "end_lineno": 5,
                "id": "celibataire_ou_divorce",
                "lineno": 5
              }
            ],
            "value": {
              "args": [
                {
                  "ast_class": "Constant",
                  "col_offset": 42,
                  "end_col_offset": 66,
                  "end_lineno": 5,
                  "lineno": 5,
                  "value": "celibataire_ou_divorce"
                },
                {
                  "ast_class": "Name",
                  "col_offset": 68,
                  "ctx": {
                    "ast_class": "Load"
                  },
                  "end_col_offset": 74,
                  "end_lineno": 5,
                  "id": "period",
                  "lineno": 5
                }
              ],
              "ast_class": "Call",
              "col_offset": 29,
              "end_col_offset": 75,
              "end_lineno": 5,
              "func": {
                "ast_class": "Name",
                "col_offset": 29,
                "ctx": {
                  "ast_class": "Load"
                },
                "end_col_offset": 41,
                "end_lineno": 5,
                "id": "foyer_fiscal",
                "lineno": 5
              },
              "keywords": [],
              "lineno": 5
            }
          },
          {
            "ast_class": "Assign",
            "col_offset": 4,
            "end_col_offset": 39,
            "end_lineno": 6,
            "lineno": 6,
            "targets": [
              {
                "ast_class": "Name",
                "col_offset": 4,
                "ctx": {
                  "ast_class": "Store"
                },
                "end_col_offset": 8,
                "end_lineno": 6,
                "id": "veuf",
                "lineno": 6
              }
            ],
            "value": {
              "args": [
                {
                  "ast_class": "Constant",
                  "col_offset": 24,
                  "end_col_offset": 30,
                  "end_lineno": 6,
                  "lineno": 6,
                  "value": "veuf"
                },
                {
                  "ast_class": "Name",
                  "col_offset": 32,
                  "ctx": {
                    "ast_class": "Load"
                  },
                  "end_col_offset": 38,
                  "end_lineno": 6,
                  "id": "period",
                  "lineno": 6
                }
              ],
              "ast_class": "Call",
              "col_offset": 11,
              "end_col_offset": 39,
              "end_lineno": 6,
              "func": {
                "ast_class": "Name",
                "col_offset": 11,
                "ctx": {
                  "ast_class": "Load"
                },
                "end_col_offset": 23,
                "end_lineno": 6,
                "id": "foyer_fiscal",
                "lineno": 6
              },
              "keywords": [],
              "lineno": 6
            }
          },
          {
            "ast_class": "Assign",
            "col_offset": 4,
            "end_col_offset": 51,
            "end_lineno": 7,
            "lineno": 7,
            "targets": [
              {
                "ast_class": "Name",
                "col_offset": 4,
                "ctx": {
                  "ast_class": "Store"
                },
                "end_col_offset": 14,
                "end_lineno": 7,
                "id": "jeune_veuf",
                "lineno": 7
              }
            ],
            "value": {
              "args": [
                {
                  "ast_class": "Constant",
                  "col_offset": 30,
                  "end_col_offset": 42,
                  "end_lineno": 7,
                  "lineno": 7,
                  "value": "jeune_veuf"
                },
                {
                  "ast_class": "Name",
                  "col_offset": 44,
                  "ctx": {
                    "ast_class": "Load"
                  },
                  "end_col_offset": 50,
                  "end_lineno": 7,
                  "id": "period",
                  "lineno": 7
                }
              ],
              "ast_class": "Call",
              "col_offset": 17,
              "end_col_offset": 51,
              "end_lineno": 7,
              "func": {
                "ast_class": "Name",
                "col_offset": 17,
                "ctx": {
                  "ast_class": "Load"
                },
                "end_col_offset": 29,
                "end_lineno": 7,
                "id": "foyer_fiscal",
                "lineno": 7
              },
              "keywords": [],
              "lineno": 7
            }
          },
          {
            "ast_class": "Assign",
            "col_offset": 4,
            "end_col_offset": 84,
            "end_lineno": 8,
            "lineno": 8,
            "targets": [
              {
                "ast_class": "Name",
                "col_offset": 4,
                "ctx": {
                  "ast_class": "Store"
                },
                "end_col_offset": 19,
                "end_lineno": 8,
                "id": "parameters_rvcm",
                "lineno": 8
              }
            ],
            "value": {
              "ast_class": "Attribute",
              "attr": "rvcm",
              "col_offset": 22,
              "ctx": {
                "ast_class": "Load"
              },
              "end_col_offset": 84,
              "end_lineno": 8,
              "lineno": 8,
              "value": {
                "ast_class": "Attribute",
                "attr": "calcul_revenus_imposables",
                "col_offset": 22,
                "ctx": {
                  "ast_class": "Load"
                },
                "end_col_offset": 79,
                "end_lineno": 8,
                "lineno": 8,
                "value": {
                  "ast_class": "Attribute",
                  "attr": "impot_revenu",
                  "col_offset": 22,
                  "ctx": {
                    "ast_class": "Load"
                  },
                  "end_col_offset": 53,
                  "end_lineno": 8,
                  "lineno": 8,
                  "value": {
                    "args": [
                      {
                        "ast_class": "Name",
                        "col_offset": 33,
                        "ctx": {
                          "ast_class": "Load"
                        },
                        "end_col_offset": 39,
                        "end_lineno": 8,
                        "id": "period",
                        "lineno": 8
                      }
                    ],
                    "ast_class": "Call",
                    "col_offset": 22,
                    "end_col_offset": 40,
                    "end_lineno": 8,
                    "func": {
                      "ast_class": "Name",
                      "col_offset": 22,
                      "ctx": {
                        "ast_class": "Load"
                      },
                      "end_col_offset": 32,
                      "end_lineno": 8,
                      "id": "parameters",
                      "lineno": 8
                    },
                    "keywords": [],
                    "lineno": 8
                  }
                }
              }
            }
          },
          {
            "ast_class": "Assign",
            "col_offset": 4,
            "end_col_offset": 235,
            "end_lineno": 10,
            "lineno": 10,
            "targets": [
              {
                "ast_class": "Name",
                "col_offset": 4,
                "ctx": {
                  "ast_class": "Store"
                },
                "end_col_offset": 28,
                "end_lineno": 10,
                "id": "abattement_assurance_vie",
                "lineno": 10
              }
            ],
            "value": {
              "ast_class": "BinOp",
              "col_offset": 31,
              "end_col_offset": 235,
              "end_lineno": 10,
              "left": {
                "ast_class": "BinOp",
                "col_offset": 31,
                "end_col_offset": 118,
                "end_lineno": 10,
                "left": {
                  "ast_class": "Attribute",
                  "attr": "abattement_couple",
                  "col_offset": 31,
                  "ctx": {
                    "ast_class": "Load"
                  },
                  "end_col_offset": 99,
                  "end_lineno": 10,
                  "lineno": 10,
                  "value": {
                    "ast_class": "Attribute",
                    "attr": "produits_assurances_vies_assimiles",
                    "col_offset": 31,
                    "ctx": {
                      "ast_class": "Load"
                    },
                    "end_col_offset": 81,
                    "end_lineno": 10,
                    "lineno": 10,
                    "value": {
                      "ast_class": "Name",
                      "col_offset": 31,
                      "ctx": {
                        "ast_class": "Load"
                      },
                      "end_col_offset": 46,
                      "end_lineno": 10,
                      "id": "parameters_rvcm",
                      "lineno": 10
                    }
                  }
                },
                "lineno": 10,
                "op": {
                  "ast_class": "Mult"
                },
                "right": {
                  "ast_class": "Name",
                  "col_offset": 102,
                  "ctx": {
                    "ast_class": "Load"
                  },
                  "end_col_offset": 118,
                  "end_lineno": 10,
                  "id": "maries_ou_pacses",
                  "lineno": 10
                }
              },
              "lineno": 10,
              "op": {
                "ast_class": "Add"
              },
              "right": {
                "ast_class": "BinOp",
                "col_offset": 121,
                "end_col_offset": 235,
                "end_lineno": 10,
                "left": {
                  "ast_class": "Attribute",
                  "attr": "abattement_celib",
                  "col_offset": 121,
                  "ctx": {
                    "ast_class": "Load"
                  },
                  "end_col_offset": 188,
                  "end_lineno": 10,
                  "lineno": 10,
                  "value": {
                    "ast_class": "Attribute",
                    "attr": "produits_assurances_vies_assimiles",
                    "col_offset": 121,
                    "ctx": {
                      "ast_class": "Load"
                    },
                    "end_col_offset": 171,
                    "end_lineno": 10,
                    "lineno": 10,
                    "value": {
                      "ast_class": "Name",
                      "col_offset": 121,
                      "ctx": {
                        "ast_class": "Load"
                      },
                      "end_col_offset": 136,
                      "end_lineno": 10,
                      "id": "parameters_rvcm",
                      "lineno": 10
                    }
                  }
                },
                "lineno": 10,
                "op": {
                  "ast_class": "Mult"
                },
                "right": {
                  "ast_class": "BinOp",
                  "col_offset": 192,
                  "end_col_offset": 234,
                  "end_lineno": 10,
                  "left": {
                    "ast_class": "BinOp",
                    "col_offset": 192,
                    "end_col_offset": 221,
                    "end_lineno": 10,
                    "left": {
                      "ast_class": "Name",
                      "col_offset": 192,
                      "ctx": {
                        "ast_class": "Load"
                      },
                      "end_col_offset": 214,
                      "end_lineno": 10,
                      "id": "celibataire_ou_divorce",
                      "lineno": 10
                    },
                    "lineno": 10,
                    "op": {
                      "ast_class": "BitOr"
                    },
                    "right": {
                      "ast_class": "Name",
                      "col_offset": 217,
                      "ctx": {
                        "ast_class": "Load"
                      },
                      "end_col_offset": 221,
                      "end_lineno": 10,
                      "id": "veuf",
                      "lineno": 10
                    }
                  },
                  "lineno": 10,
                  "op": {
                    "ast_class": "BitOr"
                  },
                  "right": {
                    "ast_class": "Name",
                    "col_offset": 224,
                    "ctx": {
                      "ast_class": "Load"
                    },
                    "end_col_offset": 234,
                    "end_lineno": 10,
                    "id": "jeune_veuf",
                    "lineno": 10
                  }
                }
              }
            }
          },
          {
            "ast_class": "Assign",
            "col_offset": 4,
            "end_col_offset": 57,
            "end_lineno": 12,
            "lineno": 12,
            "targets": [
              {
                "ast_class": "Name",
                "col_offset": 4,
                "ctx": {
                  "ast_class": "Store"
                },
                "end_col_offset": 14,
                "end_lineno": 12,
                "id": "plaf_resid",
                "lineno": 12
              }
            ],
            "value": {
              "args": [
                {
                  "ast_class": "BinOp",
                  "col_offset": 22,
                  "end_col_offset": 53,
                  "end_lineno": 12,
                  "left": {
                    "ast_class": "Name",
                    "col_offset": 22,
                    "ctx": {
                      "ast_class": "Load"
                    },
                    "end_col_offset": 46,
                    "end_lineno": 12,
                    "id": "abattement_assurance_vie",
                    "lineno": 12
                  },
                  "lineno": 12,
                  "op": {
                    "ast_class": "Sub"
                  },
                  "right": {
                    "ast_class": "Name",
                    "col_offset": 49,
                    "ctx": {
                      "ast_class": "Load"
                    },
                    "end_col_offset": 53,
                    "end_lineno": 12,
                    "id": "f2ch",
                    "lineno": 12
                  }
                },
                {
                  "ast_class": "Constant",
                  "col_offset": 55,
                  "end_col_offset": 56,
                  "end_lineno": 12,
                  "lineno": 12,
                  "value": 0
                }
              ],
              "ast_class": "Call",
              "col_offset": 17,
              "end_col_offset": 57,
              "end_lineno": 12,
              "func": {
                "ast_class": "Name",
                "col_offset": 17,
                "ctx": {
                  "ast_class": "Load"
                },
                "end_col_offset": 21,
                "end_lineno": 12,
                "id": "max_",
                "lineno": 12
              },
              "keywords": [],
              "lineno": 12
            }
          },
          {
            "ast_class": "Return",
            "col_offset": 4,
            "end_col_offset": 94,
            "end_lineno": 13,
            "lineno": 13,
            "value": {
              "ast_class": "BinOp",
              "col_offset": 11,
              "end_col_offset": 94,
              "end_lineno": 13,
              "left": {
                "ast_class": "Attribute",
                "attr": "taux",
                "col_offset": 11,
                "ctx": {
                  "ast_class": "Load"
                },
                "end_col_offset": 69,
                "end_lineno": 13,
                "lineno": 13,
                "value": {
                  "ast_class": "Attribute",
                  "attr": "prlire",
                  "col_offset": 11,
                  "ctx": {
                    "ast_class": "Load"
                  },
                  "end_col_offset": 64,
                  "end_lineno": 13,
                  "lineno": 13,
                  "value": {
                    "ast_class": "Attribute",
                    "attr": "credits_impots",
                    "col_offset": 11,
                    "ctx": {
                      "ast_class": "Load"
                    },
                    "end_col_offset": 57,
                    "end_lineno": 13,
                    "lineno": 13,
                    "value": {
                      "ast_class": "Attribute",
                      "attr": "impot_revenu",
                      "col_offset": 11,
                      "ctx": {
                        "ast_class": "Load"
                      },
                      "end_col_offset": 42,
                      "end_lineno": 13,
                      "lineno": 13,
                      "value": {
                        "args": [
                          {
                            "ast_class": "Name",
                            "col_offset": 22,
                            "ctx": {
                              "ast_class": "Load"
                            },
                            "end_col_offset": 28,
                            "end_lineno": 13,
                            "id": "period",
                            "lineno": 13
                          }
                        ],
                        "ast_class": "Call",
                        "col_offset": 11,
                        "end_col_offset": 29,
                        "end_lineno": 13,
                        "func": {
                          "ast_class": "Name",
                          "col_offset": 11,
                          "ctx": {
                            "ast_class": "Load"
                          },
                          "end_col_offset": 21,
                          "end_lineno": 13,
                          "id": "parameters",
                          "lineno": 13
                        },
                        "keywords": [],
                        "lineno": 13
                      }
                    }
                  }
                }
              },
              "lineno": 13,
              "op": {
                "ast_class": "Mult"
              },
              "right": {
                "args": [
                  {
                    "ast_class": "Name",
                    "col_offset": 77,
                    "ctx": {
                      "ast_class": "Load"
                    },
                    "end_col_offset": 81,
                    "end_lineno": 13,
                    "id": "f2dh",
                    "lineno": 13
                  },
                  {
                    "ast_class": "Name",
                    "col_offset": 83,
                    "ctx": {
                      "ast_class": "Load"
                    },
                    "end_col_offset": 93,
                    "end_lineno": 13,
                    "id": "plaf_resid",
                    "lineno": 13
                  }
                ],
                "ast_class": "Call",
                "col_offset": 72,
                "end_col_offset": 94,
                "end_lineno": 13,
                "func": {
                  "ast_class": "Name",
                  "col_offset": 72,
                  "ctx": {
                    "ast_class": "Load"
                  },
                  "end_col_offset": 76,
                  "end_lineno": 13,
                  "id": "min_",
                  "lineno": 13
                },
                "keywords": [],
                "lineno": 13
              }
            }
          }
        ],
        "col_offset": 0,
        "decorator_list": [],
        "end_col_offset": 94,
        "end_lineno": 13,
        "lineno": 1,
        "name": "formula_2002"
      },
      "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/credits_impot.py",
      "parameters": [
        "impot_revenu.calcul_revenus_imposables.rvcm.produits_assurances_vies_assimiles.abattement_celib",
        "impot_revenu.calcul_revenus_imposables.rvcm.produits_assurances_vies_assimiles.abattement_couple",
        "impot_revenu.credits_impots.prlire.taux"
      ],
      "source_code": "def formula_2002(foyer_fiscal, period, parameters):\n    f2dh = foyer_fiscal('f2dh', period)\n    f2ch = foyer_fiscal('f2ch', period)\n    maries_ou_pacses = foyer_fiscal('maries_ou_pacses', period)\n    celibataire_ou_divorce = foyer_fiscal('celibataire_ou_divorce', period)\n    veuf = foyer_fiscal('veuf', period)\n    jeune_veuf = foyer_fiscal('jeune_veuf', period)\n    parameters_rvcm = parameters(period).impot_revenu.calcul_revenus_imposables.rvcm\n\n    abattement_assurance_vie = parameters_rvcm.produits_assurances_vies_assimiles.abattement_couple * maries_ou_pacses + parameters_rvcm.produits_assurances_vies_assimiles.abattement_celib * (celibataire_ou_divorce | veuf | jeune_veuf)\n\n    plaf_resid = max_(abattement_assurance_vie - f2ch, 0)\n    return parameters(period).impot_revenu.credits_impots.prlire.taux * min_(f2dh, plaf_resid)\n",
      "start_line_number": 1915,
      "stop_line_number": 1928,
      "variables": [
        "celibataire_ou_divorce",
        "f2ch",
        "f2dh",
        "jeune_veuf",
        "maries_ou_pacses",
        "veuf"
      ]
    }
  },
  "json_type": "number",
  "label": "Prélèvement libératoire à restituer (case 2DH)",
  "last_value_still_valid_on": "2002-01-01",
  "name": "prlire",
  "referring_variables": [
    "acomptes_ir",
    "credits_impot"
  ],
  "start_line_number": 1909,
  "stop_line_number": 1928,
  "unit": "currency",
  "value_type": "float"
}
