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"taxation_indirecte.taxe_habitation.plafonnement.taux_plafonnement_revenu" ], "source_code": "def formula_2017_01_01(menage, period, parameters):\n plafond_taxe_habitation_eligibilite = menage('plafond_taxe_habitation_eligibilite', period)\n P_plaf = parameters(period).taxation_indirecte.taxe_habitation.plafonnement\n rfr_i = menage.members.foyer_fiscal('rfr', period.last_year)\n rfr_menage = menage.sum(rfr_i, role = FoyerFiscal.DECLARANT_PRINCIPAL)\n nbptr_i = menage.members.foyer_fiscal('nbptr', period.last_year)\n nbptr_menage = menage.sum(nbptr_i, role = FoyerFiscal.DECLARANT_PRINCIPAL)\n abattement = P_plaf.abattement_rfr.premiere_part + P_plaf.abattement_rfr.quatre_premieres_demi_parts_supp * (min_(max_(nbptr_menage - 1, 0), 2)) / 0.5 + P_plaf.abattement_rfr.autres_demi_parts_supp * (max_(nbptr_menage - 3, 0)) / 0.5\n return max_(rfr_menage - abattement, 0) * P_plaf.taux_plafonnement_revenu * plafond_taxe_habitation_eligibilite\n", "start_line_number": 288, "stop_line_number": 297, "variables": [ "nbptr", "plafond_taxe_habitation_eligibilite", "rfr" ] }, "2020-01-01": null }, "json_type": "number", "label": "Plafond de la taxe d'habitation en fonction du revenu fiscal de référence", "last_review": "2020-01-01", "name": "plafond_taxe_habitation", "reference": { "0001-01-01": [ { "href": "https://www.legifrance.gouv.fr/affichCodeArticle.do?cidTexte=LEGITEXT000006069577&idArticle=LEGIARTI000006312070&dateTexte=&categorieLien=cid" } ] }, "referring_variables": [ "degrevement_plafonnement_taxe_habitation" ], "start_line_number": 280, "stop_line_number": 297, "value_type": "float" }