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} } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 58, "end_lineno": 8, "lineno": 1, "name": "formula_2013_01_01" }, "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/reductions_impot.py", "parameters": [ "impot_revenu.calcul_reductions_impots.reduction_impot_exceptionnelle.majoration_seuil", "impot_revenu.calcul_reductions_impots.reduction_impot_exceptionnelle.montant_plafond", "impot_revenu.calcul_reductions_impots.reduction_impot_exceptionnelle.seuil" ], "source_code": "def formula_2013_01_01(foyer_fiscal, period, parameters):\n nb_adult = foyer_fiscal('nb_adult', period)\n nbptr = foyer_fiscal('nbptr', period)\n rfr = foyer_fiscal('rfr', period)\n params = parameters(period).impot_revenu.calcul_reductions_impots.reduction_impot_exceptionnelle\n plafond = params.seuil * nb_adult + (nbptr - nb_adult) * 2 * params.majoration_seuil\n montant = params.montant_plafond * nb_adult\n return min_(max_(plafond + montant - rfr, 0), montant)\n", "start_line_number": 4502, "stop_line_number": 4510, "variables": [ "nb_adult", "nbptr", "rfr" ] }, "2014-01-01": null }, "json_type": "number", "label": "Réduction d'impôt exceptionnelle", "last_review": "2014-01-01", "name": "reduction_impot_exceptionnelle", "referring_variables": [ "reductions" ], "start_line_number": 4495, "stop_line_number": 4510, "value_type": "float" }