{
  "default_value": 0,
  "definition_period": "year",
  "dtype": "float32",
  "entity": "foyer_fiscal",
  "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/reductions_impot.py",
  "formulas": {
    "0001-01-01": {
      "ast": {
        "args": {
          "args": [
            {
              "arg": "foyer_fiscal",
              "ast_class": "arg",
              "col_offset": 12,
              "end_col_offset": 24,
              "end_lineno": 1,
              "lineno": 1
            },
            {
              "arg": "period",
              "ast_class": "arg",
              "col_offset": 26,
              "end_col_offset": 32,
              "end_lineno": 1,
              "lineno": 1
            },
            {
              "arg": "parameters",
              "ast_class": "arg",
              "col_offset": 34,
              "end_col_offset": 44,
              "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": 62,
            "end_lineno": 2,
            "lineno": 2,
            "targets": [
              {
                "ast_class": "Name",
                "col_offset": 4,
                "ctx": {
                  "ast_class": "Store"
                },
                "end_col_offset": 23,
                "end_lineno": 2,
                "id": "cotisations_versees",
                "lineno": 2
              }
            ],
            "value": {
              "args": [
                {
                  "ast_class": "Constant",
                  "col_offset": 47,
                  "end_col_offset": 53,
                  "end_lineno": 2,
                  "lineno": 2,
                  "value": "f7ac"
                },
                {
                  "ast_class": "Name",
                  "col_offset": 55,
                  "ctx": {
                    "ast_class": "Load"
                  },
                  "end_col_offset": 61,
                  "end_lineno": 2,
                  "id": "period",
                  "lineno": 2
                }
              ],
              "ast_class": "Call",
              "col_offset": 26,
              "end_col_offset": 62,
              "end_lineno": 2,
              "func": {
                "ast_class": "Attribute",
                "attr": "members",
                "col_offset": 26,
                "ctx": {
                  "ast_class": "Load"
                },
                "end_col_offset": 46,
                "end_lineno": 2,
                "lineno": 2,
                "value": {
                  "ast_class": "Name",
                  "col_offset": 26,
                  "ctx": {
                    "ast_class": "Load"
                  },
                  "end_col_offset": 38,
                  "end_lineno": 2,
                  "id": "foyer_fiscal",
                  "lineno": 2
                }
              },
              "keywords": [],
              "lineno": 2
            }
          },
          {
            "ast_class": "Assign",
            "col_offset": 4,
            "end_col_offset": 90,
            "end_lineno": 3,
            "lineno": 3,
            "targets": [
              {
                "ast_class": "Name",
                "col_offset": 4,
                "ctx": {
                  "ast_class": "Store"
                },
                "end_col_offset": 21,
                "end_lineno": 3,
                "id": "salaire_imposable",
                "lineno": 3
              }
            ],
            "value": {
              "args": [
                {
                  "ast_class": "Constant",
                  "col_offset": 45,
                  "end_col_offset": 64,
                  "end_lineno": 3,
                  "lineno": 3,
                  "value": "salaire_imposable"
                },
                {
                  "ast_class": "Name",
                  "col_offset": 66,
                  "ctx": {
                    "ast_class": "Load"
                  },
                  "end_col_offset": 72,
                  "end_lineno": 3,
                  "id": "period",
                  "lineno": 3
                }
              ],
              "ast_class": "Call",
              "col_offset": 24,
              "end_col_offset": 90,
              "end_lineno": 3,
              "func": {
                "ast_class": "Attribute",
                "attr": "members",
                "col_offset": 24,
                "ctx": {
                  "ast_class": "Load"
                },
                "end_col_offset": 44,
                "end_lineno": 3,
                "lineno": 3,
                "value": {
                  "ast_class": "Name",
                  "col_offset": 24,
                  "ctx": {
                    "ast_class": "Load"
                  },
                  "end_col_offset": 36,
                  "end_lineno": 3,
                  "id": "foyer_fiscal",
                  "lineno": 3
                }
              },
              "keywords": [
                {
                  "arg": "options",
                  "ast_class": "keyword",
                  "col_offset": 74,
                  "end_col_offset": 89,
                  "end_lineno": 3,
                  "lineno": 3,
                  "value": {
                    "ast_class": "List",
                    "col_offset": 84,
                    "ctx": {
                      "ast_class": "Load"
                    },
                    "elts": [
                      {
                        "ast_class": "Name",
                        "col_offset": 85,
                        "ctx": {
                          "ast_class": "Load"
                        },
                        "end_col_offset": 88,
                        "end_lineno": 3,
                        "id": "ADD",
                        "lineno": 3
                      }
                    ],
                    "end_col_offset": 89,
                    "end_lineno": 3,
                    "lineno": 3
                  }
                }
              ],
              "lineno": 3
            }
          },
          {
            "ast_class": "Assign",
            "col_offset": 4,
            "end_col_offset": 90,
            "end_lineno": 4,
            "lineno": 4,
            "targets": [
              {
                "ast_class": "Name",
                "col_offset": 4,
                "ctx": {
                  "ast_class": "Store"
                },
                "end_col_offset": 21,
                "end_lineno": 4,
                "id": "chomage_imposable",
                "lineno": 4
              }
            ],
            "value": {
              "args": [
                {
                  "ast_class": "Constant",
                  "col_offset": 45,
                  "end_col_offset": 64,
                  "end_lineno": 4,
                  "lineno": 4,
                  "value": "chomage_imposable"
                },
                {
                  "ast_class": "Name",
                  "col_offset": 66,
                  "ctx": {
                    "ast_class": "Load"
                  },
                  "end_col_offset": 72,
                  "end_lineno": 4,
                  "id": "period",
                  "lineno": 4
                }
              ],
              "ast_class": "Call",
              "col_offset": 24,
              "end_col_offset": 90,
              "end_lineno": 4,
              "func": {
                "ast_class": "Attribute",
                "attr": "members",
                "col_offset": 24,
                "ctx": {
                  "ast_class": "Load"
                },
                "end_col_offset": 44,
                "end_lineno": 4,
                "lineno": 4,
                "value": {
                  "ast_class": "Name",
                  "col_offset": 24,
                  "ctx": {
                    "ast_class": "Load"
                  },
                  "end_col_offset": 36,
                  "end_lineno": 4,
                  "id": "foyer_fiscal",
                  "lineno": 4
                }
              },
              "keywords": [
                {
                  "arg": "options",
                  "ast_class": "keyword",
                  "col_offset": 74,
                  "end_col_offset": 89,
                  "end_lineno": 4,
                  "lineno": 4,
                  "value": {
                    "ast_class": "List",
                    "col_offset": 84,
                    "ctx": {
                      "ast_class": "Load"
                    },
                    "elts": [
                      {
                        "ast_class": "Name",
                        "col_offset": 85,
                        "ctx": {
                          "ast_class": "Load"
                        },
                        "end_col_offset": 88,
                        "end_lineno": 4,
                        "id": "ADD",
                        "lineno": 4
                      }
                    ],
                    "end_col_offset": 89,
                    "end_lineno": 4,
                    "lineno": 4
                  }
                }
              ],
              "lineno": 4
            }
          },
          {
            "ast_class": "Assign",
            "col_offset": 4,
            "end_col_offset": 92,
            "end_lineno": 5,
            "lineno": 5,
            "targets": [
              {
                "ast_class": "Name",
                "col_offset": 4,
                "ctx": {
                  "ast_class": "Store"
                },
                "end_col_offset": 22,
                "end_lineno": 5,
                "id": "retraite_imposable",
                "lineno": 5
              }
            ],
            "value": {
              "args": [
                {
                  "ast_class": "Constant",
                  "col_offset": 46,
                  "end_col_offset": 66,
                  "end_lineno": 5,
                  "lineno": 5,
                  "value": "retraite_imposable"
                },
                {
                  "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": 25,
              "end_col_offset": 92,
              "end_lineno": 5,
              "func": {
                "ast_class": "Attribute",
                "attr": "members",
                "col_offset": 25,
                "ctx": {
                  "ast_class": "Load"
                },
                "end_col_offset": 45,
                "end_lineno": 5,
                "lineno": 5,
                "value": {
                  "ast_class": "Name",
                  "col_offset": 25,
                  "ctx": {
                    "ast_class": "Load"
                  },
                  "end_col_offset": 37,
                  "end_lineno": 5,
                  "id": "foyer_fiscal",
                  "lineno": 5
                }
              },
              "keywords": [
                {
                  "arg": "options",
                  "ast_class": "keyword",
                  "col_offset": 76,
                  "end_col_offset": 91,
                  "end_lineno": 5,
                  "lineno": 5,
                  "value": {
                    "ast_class": "List",
                    "col_offset": 86,
                    "ctx": {
                      "ast_class": "Load"
                    },
                    "elts": [
                      {
                        "ast_class": "Name",
                        "col_offset": 87,
                        "ctx": {
                          "ast_class": "Load"
                        },
                        "end_col_offset": 90,
                        "end_lineno": 5,
                        "id": "ADD",
                        "lineno": 5
                      }
                    ],
                    "end_col_offset": 91,
                    "end_lineno": 5,
                    "lineno": 5
                  }
                }
              ],
              "lineno": 5
            }
          },
          {
            "ast_class": "Assign",
            "col_offset": 4,
            "end_col_offset": 71,
            "end_lineno": 6,
            "lineno": 6,
            "targets": [
              {
                "ast_class": "Name",
                "col_offset": 4,
                "ctx": {
                  "ast_class": "Store"
                },
                "end_col_offset": 5,
                "end_lineno": 6,
                "id": "P",
                "lineno": 6
              }
            ],
            "value": {
              "ast_class": "Attribute",
              "attr": "cotsyn",
              "col_offset": 8,
              "ctx": {
                "ast_class": "Load"
              },
              "end_col_offset": 71,
              "end_lineno": 6,
              "lineno": 6,
              "value": {
                "ast_class": "Attribute",
                "attr": "calcul_reductions_impots",
                "col_offset": 8,
                "ctx": {
                  "ast_class": "Load"
                },
                "end_col_offset": 64,
                "end_lineno": 6,
                "lineno": 6,
                "value": {
                  "ast_class": "Attribute",
                  "attr": "impot_revenu",
                  "col_offset": 8,
                  "ctx": {
                    "ast_class": "Load"
                  },
                  "end_col_offset": 39,
                  "end_lineno": 6,
                  "lineno": 6,
                  "value": {
                    "args": [
                      {
                        "ast_class": "Name",
                        "col_offset": 19,
                        "ctx": {
                          "ast_class": "Load"
                        },
                        "end_col_offset": 25,
                        "end_lineno": 6,
                        "id": "period",
                        "lineno": 6
                      }
                    ],
                    "ast_class": "Call",
                    "col_offset": 8,
                    "end_col_offset": 26,
                    "end_lineno": 6,
                    "func": {
                      "ast_class": "Name",
                      "col_offset": 8,
                      "ctx": {
                        "ast_class": "Load"
                      },
                      "end_col_offset": 18,
                      "end_lineno": 6,
                      "id": "parameters",
                      "lineno": 6
                    },
                    "keywords": [],
                    "lineno": 6
                  }
                }
              }
            }
          },
          {
            "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": 11,
                "end_lineno": 8,
                "id": "plafond",
                "lineno": 8
              }
            ],
            "value": {
              "ast_class": "BinOp",
              "col_offset": 14,
              "end_col_offset": 84,
              "end_lineno": 8,
              "left": {
                "ast_class": "BinOp",
                "col_offset": 15,
                "end_col_offset": 73,
                "end_lineno": 8,
                "left": {
                  "ast_class": "BinOp",
                  "col_offset": 15,
                  "end_col_offset": 52,
                  "end_lineno": 8,
                  "left": {
                    "ast_class": "Name",
                    "col_offset": 15,
                    "ctx": {
                      "ast_class": "Load"
                    },
                    "end_col_offset": 32,
                    "end_lineno": 8,
                    "id": "salaire_imposable",
                    "lineno": 8
                  },
                  "lineno": 8,
                  "op": {
                    "ast_class": "Add"
                  },
                  "right": {
                    "ast_class": "Name",
                    "col_offset": 35,
                    "ctx": {
                      "ast_class": "Load"
                    },
                    "end_col_offset": 52,
                    "end_lineno": 8,
                    "id": "chomage_imposable",
                    "lineno": 8
                  }
                },
                "lineno": 8,
                "op": {
                  "ast_class": "Add"
                },
                "right": {
                  "ast_class": "Name",
                  "col_offset": 55,
                  "ctx": {
                    "ast_class": "Load"
                  },
                  "end_col_offset": 73,
                  "end_lineno": 8,
                  "id": "retraite_imposable",
                  "lineno": 8
                }
              },
              "lineno": 8,
              "op": {
                "ast_class": "Mult"
              },
              "right": {
                "ast_class": "Attribute",
                "attr": "seuil",
                "col_offset": 77,
                "ctx": {
                  "ast_class": "Load"
                },
                "end_col_offset": 84,
                "end_lineno": 8,
                "lineno": 8,
                "value": {
                  "ast_class": "Name",
                  "col_offset": 77,
                  "ctx": {
                    "ast_class": "Load"
                  },
                  "end_col_offset": 78,
                  "end_lineno": 8,
                  "id": "P",
                  "lineno": 8
                }
              }
            }
          },
          {
            "ast_class": "Return",
            "col_offset": 4,
            "end_col_offset": 74,
            "end_lineno": 10,
            "lineno": 10,
            "value": {
              "ast_class": "BinOp",
              "col_offset": 12,
              "end_col_offset": 73,
              "end_lineno": 10,
              "left": {
                "ast_class": "Attribute",
                "attr": "taux",
                "col_offset": 12,
                "ctx": {
                  "ast_class": "Load"
                },
                "end_col_offset": 18,
                "end_lineno": 10,
                "lineno": 10,
                "value": {
                  "ast_class": "Name",
                  "col_offset": 12,
                  "ctx": {
                    "ast_class": "Load"
                  },
                  "end_col_offset": 13,
                  "end_lineno": 10,
                  "id": "P",
                  "lineno": 10
                }
              },
              "lineno": 10,
              "op": {
                "ast_class": "Mult"
              },
              "right": {
                "args": [
                  {
                    "args": [
                      {
                        "ast_class": "Name",
                        "col_offset": 43,
                        "ctx": {
                          "ast_class": "Load"
                        },
                        "end_col_offset": 62,
                        "end_lineno": 10,
                        "id": "cotisations_versees",
                        "lineno": 10
                      },
                      {
                        "ast_class": "Name",
                        "col_offset": 64,
                        "ctx": {
                          "ast_class": "Load"
                        },
                        "end_col_offset": 71,
                        "end_lineno": 10,
                        "id": "plafond",
                        "lineno": 10
                      }
                    ],
                    "ast_class": "Call",
                    "col_offset": 38,
                    "end_col_offset": 72,
                    "end_lineno": 10,
                    "func": {
                      "ast_class": "Name",
                      "col_offset": 38,
                      "ctx": {
                        "ast_class": "Load"
                      },
                      "end_col_offset": 42,
                      "end_lineno": 10,
                      "id": "min_",
                      "lineno": 10
                    },
                    "keywords": [],
                    "lineno": 10
                  }
                ],
                "ast_class": "Call",
                "col_offset": 21,
                "end_col_offset": 73,
                "end_lineno": 10,
                "func": {
                  "ast_class": "Attribute",
                  "attr": "sum",
                  "col_offset": 21,
                  "ctx": {
                    "ast_class": "Load"
                  },
                  "end_col_offset": 37,
                  "end_lineno": 10,
                  "lineno": 10,
                  "value": {
                    "ast_class": "Name",
                    "col_offset": 21,
                    "ctx": {
                      "ast_class": "Load"
                    },
                    "end_col_offset": 33,
                    "end_lineno": 10,
                    "id": "foyer_fiscal",
                    "lineno": 10
                  }
                },
                "keywords": [],
                "lineno": 10
              }
            }
          }
        ],
        "col_offset": 0,
        "decorator_list": [],
        "end_col_offset": 74,
        "end_lineno": 10,
        "lineno": 1,
        "name": "formula"
      },
      "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/reductions_impot.py",
      "parameters": [
        "impot_revenu.calcul_reductions_impots.cotsyn.seuil",
        "impot_revenu.calcul_reductions_impots.cotsyn.taux"
      ],
      "source_code": "def formula(foyer_fiscal, period, parameters):\n    cotisations_versees = foyer_fiscal.members('f7ac', period)\n    salaire_imposable = foyer_fiscal.members('salaire_imposable', period, options = [ADD])\n    chomage_imposable = foyer_fiscal.members('chomage_imposable', period, options = [ADD])\n    retraite_imposable = foyer_fiscal.members('retraite_imposable', period, options = [ADD])\n    P = parameters(period).impot_revenu.calcul_reductions_impots.cotsyn\n\n    plafond = (salaire_imposable + chomage_imposable + retraite_imposable) * P.seuil\n\n    return (P.taux * foyer_fiscal.sum(min_(cotisations_versees, plafond)))\n",
      "start_line_number": 515,
      "stop_line_number": 525,
      "variables": [
        "chomage_imposable",
        "f7ac",
        "retraite_imposable",
        "salaire_imposable"
      ]
    }
  },
  "json_type": "number",
  "label": "Montant de la réduction ou crédit d'impôt pour cotisations syndicales",
  "name": "cotsyn",
  "referring_variables": [
    "credit_cotisations_syndicales",
    "reduction_cotisations_syndicales"
  ],
  "start_line_number": 509,
  "stop_line_number": 525,
  "unit": "currency",
  "value_type": "float"
}
