{ "default_value": false, "definition_period": "year", "dtype": "bool_", "entity": "individu", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "formulas": { "0001-01-01": { "ast": { "args": { "args": [ { "arg": "individu", "ast_class": "arg", "col_offset": 12, "end_col_offset": 20, "end_lineno": 1, "lineno": 1 }, { "arg": "period", "ast_class": "arg", "col_offset": 22, "end_col_offset": 28, "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": 32, "end_lineno": 2, "lineno": 2, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 11, "end_lineno": 2, "id": "janvier", "lineno": 2 } ], "value": { "ast_class": "Attribute", "attr": "first_month", "col_offset": 14, "ctx": { "ast_class": "Load" }, "end_col_offset": 32, "end_lineno": 2, "lineno": 2, "value": { "ast_class": "Name", "col_offset": 14, "ctx": { "ast_class": "Load" }, "end_col_offset": 20, "end_lineno": 2, "id": "period", "lineno": 2 } } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 42, "end_lineno": 3, "lineno": 3, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 12, "end_lineno": 3, "id": "decembre", "lineno": 3 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 30, "end_col_offset": 32, "end_lineno": 3, "lineno": 3, "value": 11 }, { "ast_class": "Constant", "col_offset": 34, "end_col_offset": 41, "end_lineno": 3, "lineno": 3, "value": "month" } ], "ast_class": "Call", "col_offset": 15, "end_col_offset": 42, "end_lineno": 3, "func": { "ast_class": "Attribute", "attr": "offset", "col_offset": 15, "ctx": { "ast_class": "Load" }, "end_col_offset": 29, "end_lineno": 3, "lineno": 3, "value": { "ast_class": "Name", "col_offset": 15, "ctx": { "ast_class": "Load" }, "end_col_offset": 22, "end_lineno": 3, "id": "janvier", "lineno": 3 } }, "keywords": [], "lineno": 3 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 40, "end_lineno": 5, "lineno": 5, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 10, "end_lineno": 5, "id": "majeur", "lineno": 5 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 22, "end_col_offset": 30, "end_lineno": 5, "lineno": 5, "value": "majeur" }, { "ast_class": "Name", "col_offset": 32, "ctx": { "ast_class": "Load" }, "end_col_offset": 39, "end_lineno": 5, "id": "janvier", "lineno": 5 } ], "ast_class": "Call", "col_offset": 13, "end_col_offset": 40, "end_lineno": 5, "func": { "ast_class": "Name", "col_offset": 13, "ctx": { "ast_class": "Load" }, "end_col_offset": 21, "end_lineno": 5, "id": "individu", "lineno": 5 }, "keywords": [], "lineno": 5 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 45, "end_lineno": 6, "lineno": 6, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 12, "end_lineno": 6, "id": "handicap", "lineno": 6 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 24, "end_col_offset": 34, "end_lineno": 6, "lineno": 6, "value": "handicap" }, { "ast_class": "Name", "col_offset": 36, "ctx": { "ast_class": "Load" }, "end_col_offset": 44, "end_lineno": 6, "id": "decembre", "lineno": 6 } ], "ast_class": "Call", "col_offset": 15, "end_col_offset": 45, "end_lineno": 6, "func": { "ast_class": "Name", "col_offset": 15, "ctx": { "ast_class": "Load" }, "end_col_offset": 23, "end_lineno": 6, "id": "individu", "lineno": 6 }, "keywords": [], "lineno": 6 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 61, "end_lineno": 7, "lineno": 7, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 10, "end_lineno": 7, "id": "is_pac", "lineno": 7 } ], "value": { "args": [ { "ast_class": "Attribute", "attr": "PERSONNE_A_CHARGE", "col_offset": 31, "ctx": { "ast_class": "Load" }, "end_col_offset": 60, "end_lineno": 7, "lineno": 7, "value": { "ast_class": "Name", "col_offset": 31, "ctx": { "ast_class": "Load" }, "end_col_offset": 42, "end_lineno": 7, "id": "FoyerFiscal", "lineno": 7 } } ], "ast_class": "Call", "col_offset": 13, "end_col_offset": 61, "end_lineno": 7, "func": { "ast_class": "Attribute", "attr": "has_role", "col_offset": 13, "ctx": { "ast_class": "Load" }, "end_col_offset": 30, "end_lineno": 7, "lineno": 7, "value": { "ast_class": "Name", "col_offset": 13, "ctx": { "ast_class": "Load" }, "end_col_offset": 21, "end_lineno": 7, "id": "individu", "lineno": 7 } }, "keywords": [], "lineno": 7 } }, { "ast_class": "Return", "col_offset": 4, "end_col_offset": 45, "end_lineno": 9, "lineno": 9, "value": { "ast_class": "BinOp", "col_offset": 11, "end_col_offset": 45, "end_lineno": 9, "left": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 17, "end_lineno": 9, "id": "is_pac", "lineno": 9 }, "lineno": 9, "op": { "ast_class": "Mult" }, "right": { "ast_class": "BinOp", "col_offset": 21, "end_col_offset": 44, "end_lineno": 9, "left": { "args": [ { "ast_class": "Name", "col_offset": 26, "ctx": { "ast_class": "Load" }, "end_col_offset": 32, "end_lineno": 9, "id": "majeur", "lineno": 9 } ], "ast_class": "Call", "col_offset": 21, "end_col_offset": 33, "end_lineno": 9, "func": { "ast_class": "Name", "col_offset": 21, "ctx": { "ast_class": "Load" }, "end_col_offset": 25, "end_lineno": 9, "id": "not_", "lineno": 9 }, "keywords": [], "lineno": 9 }, "lineno": 9, "op": { "ast_class": "Add" }, "right": { "ast_class": "Name", "col_offset": 36, "ctx": { "ast_class": "Load" }, "end_col_offset": 44, "end_lineno": 9, "id": "handicap", "lineno": 9 } } } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 45, "end_lineno": 9, "lineno": 1, "name": "formula" }, "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "source_code": "def formula(individu, period):\n janvier = period.first_month\n decembre = janvier.offset(11, 'month')\n\n majeur = individu('majeur', janvier)\n handicap = individu('handicap', decembre)\n is_pac = individu.has_role(FoyerFiscal.PERSONNE_A_CHARGE)\n\n return is_pac * (not_(majeur) + handicap)\n", "start_line_number": 222, "stop_line_number": 231, "variables": [ "handicap", "majeur" ] } }, "is_period_size_independent": true, "json_type": "boolean", "label": "Enfant à charge non marié, de moins de 18 ans non émancipé au 1er janvier de l'année de perception des revenus, ou né durant la même année, ou handicapé quel que soit son âge", "name": "enfant_a_charge", "referring_variables": [ "bourse_criteres_sociaux_etudiant_autonome", "cmu_acs_eligibilite", "livret_epargne_populaire_eligibilite", "nbF", "nbG", "nbH", "nbI" ], "start_line_number": 216, "stop_line_number": 231, "value_type": "bool" }