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tax-microdata

This repository contains all working files for a project to develop validated input files for use in Tax-Calculator.

The current version is 2.0.0, which was released on March 29, 2026, and includes the following significant improvements:

  • generate national, state, and Congressional district, input files for 2022: #470 #471 #472 #473 #474
  • improve the selection of CPS tax units to represent nonfilers: #438
  • vastly improve the reweighting algorithm: #416
  • impute values for three variables used in new OBBBA deductions: #397

Usage instructions

In order to use the code in this repository, you need to license the 2015 PUF from IRS/SOI. Once you have done that, you will have two CSV-formatted files from IRS/SOI: puf_2015.csv and demographics_2015.csv.

To generate the TMD files from the PUF files, do this:

  1. Copy the two 2015 PUF files to the tmd/storage/input folder
  2. Install the SIPP files described in tmd/storage/input/SIPP24/README.md
  3. Install the CEX files described in tmd/storage/input/CEX23/README.md
  4. Run make clean in the repository's top-level folder
  5. Run make data in the repository's top-level folder

The make data command creates and tests the three national tmd*csv* data files, which are located in the tmd/storage/output folder. Read this documentation on how to use these three files with Tax-Calculator. Also, you can look at the tests in this repository to see Python code that uses the TMD files with Tax-Calculator.

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A project to develop a benchmarked general-purpose dataset for tax reform impact analysis.

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