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"ast_class": "BinOp", "col_offset": 43, "end_col_offset": 84, "end_lineno": 14, "left": { "ast_class": "Compare", "col_offset": 44, "comparators": [ { "ast_class": "Constant", "col_offset": 56, "end_col_offset": 57, "end_lineno": 14, "lineno": 14, "value": 2 } ], "end_col_offset": 57, "end_lineno": 14, "left": { "ast_class": "Name", "col_offset": 44, "ctx": { "ast_class": "Load" }, "end_col_offset": 52, "end_lineno": 14, "id": "nb_adult", "lineno": 14 }, "lineno": 14, "ops": [ { "ast_class": "Eq" } ] }, "lineno": 14, "op": { "ast_class": "Mult" }, "right": { "ast_class": "Name", "col_offset": 61, "ctx": { "ast_class": "Load" }, "end_col_offset": 84, "end_lineno": 14, "id": "majoration_impot_couple", "lineno": 14 } } } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 84, "end_lineno": 14, "lineno": 1, "name": "formula_2025_01_01" }, "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/contribution_differentielle_hauts_revenus.py", "parameters": [ "impot_revenu.contributions_exceptionnelles.contribution_differentielle_hauts_revenus.majoration_impot_couple", "impot_revenu.contributions_exceptionnelles.contribution_differentielle_hauts_revenus.majoration_impot_pac" ], "source_code": "def formula_2025_01_01(foyer_fiscal, period, parameters):\n # [Majoration à ip_net + pfu + prelevement_forfaitaire_liberatoire + contribution_exceptionnelle_hauts_revenus]\n # III. - 2° (...)\n # majoré de 1 500 € par personne à charge au sens des articles\n majoration_impot_pac = parameters(\n period\n ).impot_revenu.contributions_exceptionnelles.contribution_differentielle_hauts_revenus.majoration_impot_pac\n nb_pac = foyer_fiscal('nb_pac', period)\n # 196 à 196 B et de 12 500 € pour les contribuables soumis à imposition commune.\n majoration_impot_couple = parameters(\n period\n ).impot_revenu.contributions_exceptionnelles.contribution_differentielle_hauts_revenus.majoration_impot_couple\n nb_adult = foyer_fiscal('nb_adult', period)\n return nb_pac * majoration_impot_pac + (nb_adult == 2) * majoration_impot_couple\n", "start_line_number": 91, "stop_line_number": 105, "variables": [ "nb_adult", "nb_pac" ] } }, "json_type": "number", "label": "Majoration de la contribution différentielle sur les hauts revenus", "last_value_still_valid_on": "2025-01-01", "name": "contribution_differentielle_hauts_revenus_majoration", "reference": { "0001-01-01": [ { "href": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000051200465/2025-02-16" } ] }, "referring_variables": [ "contribution_differentielle_hauts_revenus" ], "start_line_number": 83, "stop_line_number": 105, "value_type": "float" }