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        "name": "formula"
      },
      "documentation": "\nRenvoie la somme des réductions d'impôt\n",
      "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/reductions_impot.py",
      "source_code": "def formula(foyer_fiscal, period, parameters):\n    '''\n    Renvoie la somme des réductions d'impôt\n    '''\n    reductions = [\n        # Depuis 2002\n        'accult', 'adhcga', 'assvie', 'cappme', 'reduction_cotisations_syndicales',\n        'daepad', 'dfppce', 'doment', 'domlog', 'donapd',\n        'ecpess', 'garext', 'intemp', 'invfor', 'invrev',\n        'prcomp', 'rsceha', 'saldom', 'spfcpi',\n        # Introduites en 2003\n        'mecena', 'repsoc',\n        # Introduites en 2004\n        'intcon', 'invlst',\n        # Introduites en 2005\n        'intagr',\n        # Introduites en 2006\n        'creaen', 'deffor', 'sofica',\n        # Introduites en 2008\n        'mohist',\n        # Introduites en 2009\n        'domsoc', 'ecodev', 'locmeu', 'resimm', 'scelli',\n        'sofipe',\n        # Introduites en 2010\n        'patnat',\n        # Introduites en 2013\n        'duflot', 'donpartipol',\n        'reduction_impot_exceptionnelle',\n        # Introduites en 2014\n        'rpinel',\n        # Introduites en 2017\n        'rehab',\n        # Introduites en 2020\n        'notredame', 'denormandie',\n        ]\n\n    impot_net = foyer_fiscal('ip_net', period)\n    montants = [around(foyer_fiscal(reduction, period)) for reduction in reductions]\n    total_reductions = sum(montants)\n    return min_(impot_net, total_reductions)\n",
      "start_line_number": 17,
      "stop_line_number": 57,
      "variables": [
        "accult",
        "adhcga",
        "assvie",
        "cappme",
        "creaen",
        "daepad",
        "deffor",
        "denormandie",
        "dfppce",
        "doment",
        "domlog",
        "domsoc",
        "donapd",
        "donpartipol",
        "duflot",
        "ecodev",
        "ecpess",
        "garext",
        "intagr",
        "intcon",
        "intemp",
        "invfor",
        "invlst",
        "invrev",
        "ip_net",
        "locmeu",
        "mecena",
        "mohist",
        "notredame",
        "patnat",
        "prcomp",
        "reduction_cotisations_syndicales",
        "reduction_impot_exceptionnelle",
        "rehab",
        "repsoc",
        "resimm",
        "rpinel",
        "rsceha",
        "saldom",
        "scelli",
        "sofica",
        "sofipe",
        "spfcpi"
      ]
    }
  },
  "json_type": "number",
  "label": "Réductions d'impôt sur le revenu",
  "name": "reductions",
  "referring_variables": [
    "iaidrdi"
  ],
  "start_line_number": 11,
  "stop_line_number": 57,
  "unit": "currency",
  "value_type": "float"
}