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PavelMakarchuk committed Mar 25, 2024
1 parent b883794 commit 69097ec
Showing 1 changed file with 2 additions and 2 deletions.
Original file line number Diff line number Diff line change
Expand Up @@ -41,7 +41,7 @@ def formula(tax_unit, period, parameters):
# The 2025 Biden Budget taxes the excess of long-term capital gains and qualified dividends
# over $1 million as ordinary income.
# We apply this only to ANCG, not Unrecaptured Section 1250 Gain or the 28% rate CG.

p_reform = parameters(
period
).gov.contrib.biden.budget_2025.capital_gains
Expand Down Expand Up @@ -146,7 +146,7 @@ def create_capital_gains_tax_increase_reform(

p = parameters(period).gov.contrib.biden.budget_2025.capital_gains

if p.active is True:
if p.active:
return create_capital_gains_tax_increase()
else:
return None
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