schema_version: 1
tax_year: 2026
as_of: 2026-08-05
model_scope:
  - Illustrative ordinary-income proxy for a single filer; not tax or legal advice.
  - "The baseline treats eligible net income as ordinary income of a single individual through a disregarded or pass-through business; the section 199A qualified business income deduction, payroll and self-employment tax, corporation and entity-level tax, and salary-distribution structure are omitted."
  - "State figures model published ordinary-income rate schedules only, with five official 2026 patches."
  - "Local taxes, credits, business taxes, itemized deductions, phaseouts, surtaxes, and special rules are omitted unless explicitly encoded."
  - Federal long-term capital-gain thresholds stack on taxable ordinary income; NIIT is modeled separately.
  - "Puerto Rico incentive rates apply only to qualifying income under a valid decree and do not replace residence, sourcing, compliance, or federal tax analysis."
  - Recurring Puerto Rico compliance costs assume both an Individual Resident Investor decree and an Export Services decree are effective and claimed in each modeled year.
  - The existing-holder calculator path models a pre-2027 Act 60 decree, not a legacy Act 22 decree with a different donation obligation.
federal:
  filing_status: single
  standard_deduction_dollars: 16100
  ordinary_brackets:
    - threshold_dollars: 0
      rate_bps: 1000
    - threshold_dollars: 12400
      rate_bps: 1200
    - threshold_dollars: 50400
      rate_bps: 2200
    - threshold_dollars: 105700
      rate_bps: 2400
    - threshold_dollars: 201775
      rate_bps: 3200
    - threshold_dollars: 256225
      rate_bps: 3500
    - threshold_dollars: 640600
      rate_bps: 3700
  long_term_capital_gains:
    zero_rate_max_taxable_income_dollars: 49450
    fifteen_rate_max_taxable_income_dollars: 545500
  niit:
    threshold_dollars: 200000
    rate_bps: 380
act60:
  export_services_rate_bps: 400
  investor_cohorts:
    - id: application_received_by_2026_12_31_original_terms
      label: "Application received by December 31, 2026, original terms"
      summary: 0% through 2035 on qualifying post-residency investor income only. The Incentives Portal filing-fee timestamp is receipt evidence for the deadline.
      application_start: null
      application_deadline: 2026-12-31
      minimum_projection_start_year: 2026
      rate_bps: 0
      benefit_end_year: 2035
      donation_starts_projection_year: 2
    - id: pending_pre_2027_applicant_4_percent_election
      label: Pending pre-2027 applicant electing 4% terms
      summary: 4% through 2055 for a pending pre-2027 applicant who validly elects the amended terms. Eligibility and the effective first modeled year must be confirmed.
      application_start: null
      application_deadline: 2026-12-31
      minimum_projection_start_year: 2026
      rate_bps: 400
      benefit_end_year: 2055
      donation_starts_projection_year: 2
    - id: existing_pre_2027_holder_4_percent_extension
      label: Existing pre-2027 Act 60 holder modifying or extending to 4% terms
      summary: "4% through 2055 for an existing Act 60 holder who validly modifies or extends the decree. Eligibility and the modification's effective first modeled year must be confirmed. Legacy Act 22 donation rules are not modeled."
      application_start: null
      application_deadline: null
      minimum_projection_start_year: 2026
      rate_bps: 400
      benefit_end_year: 2055
      donation_starts_projection_year: 1
    - id: application_received_from_2027_01_01
      label: "Application received from January 1, 2027"
      summary: 4% through 2055 on qualifying post-residency investor income only. Actual receipt and decree effectiveness must be confirmed.
      application_start: 2027-01-01
      application_deadline: null
      minimum_projection_start_year: 2027
      rate_bps: 400
      benefit_end_year: 2055
      donation_starts_projection_year: 2
  investor_annual_report_charge_dollars: 5000
  investor_portal_transaction_charge_dollars: 5
  export_services_annual_report_charge_dollars: 500
  export_services_portal_transaction_charge_dollars: 5
  donation_dollars: 10000
states:
  - code: CA
    name: California
    fips: "06"
    population: 39355309
    population_rank: 1
    standard_deduction_dollars: null
    personal_exemption_dollars: null
    ordinary_income_supported_max_dollars: null
    ordinary_brackets:
      - threshold_dollars: 0
        rate_bps: 100
      - threshold_dollars: 11079
        rate_bps: 200
      - threshold_dollars: 26264
        rate_bps: 400
      - threshold_dollars: 41452
        rate_bps: 600
      - threshold_dollars: 57542
        rate_bps: 800
      - threshold_dollars: 72724
        rate_bps: 930
      - threshold_dollars: 371479
        rate_bps: 1030
      - threshold_dollars: 445771
        rate_bps: 1130
      - threshold_dollars: 742953
        rate_bps: 1230
      - threshold_dollars: 1000000
        rate_bps: 1330
    capital_gains_mode: ordinary
    quality: secondary_rate_only
    limitations:
      - "Illustrative ordinary-income, rate-only estimate; local taxes, credits, business taxes, itemized deductions, phaseouts, surtaxes, and special rules are omitted."
      - "The ordinary-income rate schedule is bootstrapped from the Tax Foundation secondary table as of January 1, 2026."
      - No state standard deduction or personal exemption is modeled.
  - code: TX
    name: Texas
    fips: "48"
    population: 31709821
    population_rank: 2
    standard_deduction_dollars: null
    personal_exemption_dollars: null
    ordinary_income_supported_max_dollars: null
    ordinary_brackets:
      []
    capital_gains_mode: none
    quality: secondary_rate_only
    limitations:
      - "Illustrative ordinary-income, rate-only estimate; local taxes, credits, business taxes, itemized deductions, phaseouts, surtaxes, and special rules are omitted."
      - "The ordinary-income rate schedule is bootstrapped from the Tax Foundation secondary table as of January 1, 2026."
      - No state standard deduction or personal exemption is modeled.
      - No state individual capital-gains tax is modeled because the jurisdiction has no broad individual income tax.
  - code: FL
    name: Florida
    fips: "12"
    population: 23462518
    population_rank: 3
    standard_deduction_dollars: null
    personal_exemption_dollars: null
    ordinary_income_supported_max_dollars: null
    ordinary_brackets:
      []
    capital_gains_mode: none
    quality: secondary_rate_only
    limitations:
      - "Illustrative ordinary-income, rate-only estimate; local taxes, credits, business taxes, itemized deductions, phaseouts, surtaxes, and special rules are omitted."
      - "The ordinary-income rate schedule is bootstrapped from the Tax Foundation secondary table as of January 1, 2026."
      - No state standard deduction or personal exemption is modeled.
      - No state individual capital-gains tax is modeled because the jurisdiction has no broad individual income tax.
  - code: NY
    name: New York
    fips: "36"
    population: 20002427
    population_rank: 4
    standard_deduction_dollars: null
    personal_exemption_dollars: null
    ordinary_income_supported_max_dollars: null
    ordinary_brackets:
      - threshold_dollars: 0
        rate_bps: 390
      - threshold_dollars: 8500
        rate_bps: 440
      - threshold_dollars: 11700
        rate_bps: 515
      - threshold_dollars: 13900
        rate_bps: 540
      - threshold_dollars: 80650
        rate_bps: 590
      - threshold_dollars: 215400
        rate_bps: 685
      - threshold_dollars: 1077550
        rate_bps: 965
      - threshold_dollars: 5000000
        rate_bps: 1030
      - threshold_dollars: 25000000
        rate_bps: 1090
    capital_gains_mode: ordinary
    quality: secondary_rate_only
    limitations:
      - "Illustrative ordinary-income, rate-only estimate; local taxes, credits, business taxes, itemized deductions, phaseouts, surtaxes, and special rules are omitted."
      - "The ordinary-income rate schedule is bootstrapped from the Tax Foundation secondary table as of January 1, 2026."
      - No state standard deduction or personal exemption is modeled.
  - code: PA
    name: Pennsylvania
    fips: "42"
    population: 13059432
    population_rank: 5
    standard_deduction_dollars: null
    personal_exemption_dollars: null
    ordinary_income_supported_max_dollars: null
    ordinary_brackets:
      - threshold_dollars: 0
        rate_bps: 307
    capital_gains_mode: ordinary
    quality: secondary_rate_only
    limitations:
      - "Illustrative ordinary-income, rate-only estimate; local taxes, credits, business taxes, itemized deductions, phaseouts, surtaxes, and special rules are omitted."
      - "The ordinary-income rate schedule is bootstrapped from the Tax Foundation secondary table as of January 1, 2026."
      - No state standard deduction or personal exemption is modeled.
  - code: IL
    name: Illinois
    fips: "17"
    population: 12719141
    population_rank: 6
    standard_deduction_dollars: null
    personal_exemption_dollars: null
    ordinary_income_supported_max_dollars: null
    ordinary_brackets:
      - threshold_dollars: 0
        rate_bps: 495
    capital_gains_mode: ordinary
    quality: secondary_rate_only
    limitations:
      - "Illustrative ordinary-income, rate-only estimate; local taxes, credits, business taxes, itemized deductions, phaseouts, surtaxes, and special rules are omitted."
      - "The ordinary-income rate schedule is bootstrapped from the Tax Foundation secondary table as of January 1, 2026."
      - No state standard deduction or personal exemption is modeled.
  - code: OH
    name: Ohio
    fips: "39"
    population: 11900510
    population_rank: 7
    standard_deduction_dollars: null
    personal_exemption_dollars: null
    ordinary_income_supported_max_dollars: null
    ordinary_brackets:
      - threshold_dollars: 0
        rate_bps: 0
      - threshold_dollars: 26050
        rate_bps: 275
    capital_gains_mode: ordinary
    quality: secondary_rate_only
    limitations:
      - "Illustrative ordinary-income, rate-only estimate; local taxes, credits, business taxes, itemized deductions, phaseouts, surtaxes, and special rules are omitted."
      - "The ordinary-income rate schedule is bootstrapped from the Tax Foundation secondary table as of January 1, 2026."
      - No state standard deduction or personal exemption is modeled.
  - code: GA
    name: Georgia
    fips: "13"
    population: 11302748
    population_rank: 8
    standard_deduction_dollars: 15000
    personal_exemption_dollars: null
    ordinary_income_supported_max_dollars: null
    ordinary_brackets:
      - threshold_dollars: 0
        rate_bps: 499
    capital_gains_mode: ordinary
    quality: official_2026_patch
    limitations:
      - "Illustrative ordinary-income, rate-only estimate; local taxes, credits, business taxes, itemized deductions, phaseouts, surtaxes, and special rules are omitted."
      - "The listed 2026 ordinary-income rate schedule is patched from an official state source after the secondary table's January 1 snapshot."
      - "Georgia's official $15,000 single standard deduction is modeled; other adjustments are omitted."
  - code: NC
    name: North Carolina
    fips: "37"
    population: 11197968
    population_rank: 9
    standard_deduction_dollars: null
    personal_exemption_dollars: null
    ordinary_income_supported_max_dollars: null
    ordinary_brackets:
      - threshold_dollars: 0
        rate_bps: 399
    capital_gains_mode: ordinary
    quality: secondary_rate_only
    limitations:
      - "Illustrative ordinary-income, rate-only estimate; local taxes, credits, business taxes, itemized deductions, phaseouts, surtaxes, and special rules are omitted."
      - "The ordinary-income rate schedule is bootstrapped from the Tax Foundation secondary table as of January 1, 2026."
      - No state standard deduction or personal exemption is modeled.
  - code: MI
    name: Michigan
    fips: "26"
    population: 10127884
    population_rank: 10
    standard_deduction_dollars: null
    personal_exemption_dollars: null
    ordinary_income_supported_max_dollars: null
    ordinary_brackets:
      - threshold_dollars: 0
        rate_bps: 425
    capital_gains_mode: ordinary
    quality: secondary_rate_only
    limitations:
      - "Illustrative ordinary-income, rate-only estimate; local taxes, credits, business taxes, itemized deductions, phaseouts, surtaxes, and special rules are omitted."
      - "The ordinary-income rate schedule is bootstrapped from the Tax Foundation secondary table as of January 1, 2026."
      - No state standard deduction or personal exemption is modeled.
  - code: NJ
    name: New Jersey
    fips: "34"
    population: 9548215
    population_rank: 11
    standard_deduction_dollars: null
    personal_exemption_dollars: null
    ordinary_income_supported_max_dollars: null
    ordinary_brackets:
      - threshold_dollars: 0
        rate_bps: 140
      - threshold_dollars: 20000
        rate_bps: 175
      - threshold_dollars: 35000
        rate_bps: 350
      - threshold_dollars: 40000
        rate_bps: 553
      - threshold_dollars: 75000
        rate_bps: 637
      - threshold_dollars: 500000
        rate_bps: 897
      - threshold_dollars: 1000000
        rate_bps: 1075
    capital_gains_mode: ordinary
    quality: secondary_rate_only
    limitations:
      - "Illustrative ordinary-income, rate-only estimate; local taxes, credits, business taxes, itemized deductions, phaseouts, surtaxes, and special rules are omitted."
      - "The ordinary-income rate schedule is bootstrapped from the Tax Foundation secondary table as of January 1, 2026."
      - No state standard deduction or personal exemption is modeled.
  - code: VA
    name: Virginia
    fips: "51"
    population: 8880107
    population_rank: 12
    standard_deduction_dollars: null
    personal_exemption_dollars: null
    ordinary_income_supported_max_dollars: null
    ordinary_brackets:
      - threshold_dollars: 0
        rate_bps: 200
      - threshold_dollars: 3000
        rate_bps: 300
      - threshold_dollars: 5000
        rate_bps: 500
      - threshold_dollars: 17000
        rate_bps: 575
    capital_gains_mode: ordinary
    quality: secondary_rate_only
    limitations:
      - "Illustrative ordinary-income, rate-only estimate; local taxes, credits, business taxes, itemized deductions, phaseouts, surtaxes, and special rules are omitted."
      - "The ordinary-income rate schedule is bootstrapped from the Tax Foundation secondary table as of January 1, 2026."
      - No state standard deduction or personal exemption is modeled.
  - code: WA
    name: Washington
    fips: "53"
    population: 8001020
    population_rank: 13
    standard_deduction_dollars: null
    personal_exemption_dollars: null
    ordinary_income_supported_max_dollars: null
    ordinary_brackets:
      []
    capital_gains_mode: unsupported
    quality: special_case_unsupported
    limitations:
      - "Illustrative ordinary-income, rate-only estimate; local taxes, credits, business taxes, itemized deductions, phaseouts, surtaxes, and special rules are omitted."
      - "The ordinary-income rate schedule is bootstrapped from the Tax Foundation secondary table as of January 1, 2026."
      - No state standard deduction or personal exemption is modeled.
      - "This jurisdiction has a capital-gain-only tax, preferential rate, exclusion, deduction, or other special capital-gain rule that this model does not calculate."
  - code: AZ
    name: Arizona
    fips: "04"
    population: 7623818
    population_rank: 14
    standard_deduction_dollars: null
    personal_exemption_dollars: null
    ordinary_income_supported_max_dollars: null
    ordinary_brackets:
      - threshold_dollars: 0
        rate_bps: 250
    capital_gains_mode: unsupported
    quality: secondary_rate_only
    limitations:
      - "Illustrative ordinary-income, rate-only estimate; local taxes, credits, business taxes, itemized deductions, phaseouts, surtaxes, and special rules are omitted."
      - "The ordinary-income rate schedule is bootstrapped from the Tax Foundation secondary table as of January 1, 2026."
      - No state standard deduction or personal exemption is modeled.
      - "This jurisdiction has a capital-gain-only tax, preferential rate, exclusion, deduction, or other special capital-gain rule that this model does not calculate."
  - code: TN
    name: Tennessee
    fips: "47"
    population: 7315076
    population_rank: 15
    standard_deduction_dollars: null
    personal_exemption_dollars: null
    ordinary_income_supported_max_dollars: null
    ordinary_brackets:
      []
    capital_gains_mode: none
    quality: secondary_rate_only
    limitations:
      - "Illustrative ordinary-income, rate-only estimate; local taxes, credits, business taxes, itemized deductions, phaseouts, surtaxes, and special rules are omitted."
      - "The ordinary-income rate schedule is bootstrapped from the Tax Foundation secondary table as of January 1, 2026."
      - No state standard deduction or personal exemption is modeled.
      - No state individual capital-gains tax is modeled because the jurisdiction has no broad individual income tax.
  - code: MA
    name: Massachusetts
    fips: "25"
    population: 7154084
    population_rank: 16
    standard_deduction_dollars: null
    personal_exemption_dollars: null
    ordinary_income_supported_max_dollars: null
    ordinary_brackets:
      - threshold_dollars: 0
        rate_bps: 500
      - threshold_dollars: 1083150
        rate_bps: 900
    capital_gains_mode: unsupported
    quality: secondary_rate_only
    limitations:
      - "Illustrative ordinary-income, rate-only estimate; local taxes, credits, business taxes, itemized deductions, phaseouts, surtaxes, and special rules are omitted."
      - "The ordinary-income rate schedule is bootstrapped from the Tax Foundation secondary table as of January 1, 2026."
      - No state standard deduction or personal exemption is modeled.
      - "This jurisdiction has a capital-gain-only tax, preferential rate, exclusion, deduction, or other special capital-gain rule that this model does not calculate."
  - code: IN
    name: Indiana
    fips: "18"
    population: 6973333
    population_rank: 17
    standard_deduction_dollars: null
    personal_exemption_dollars: null
    ordinary_income_supported_max_dollars: null
    ordinary_brackets:
      - threshold_dollars: 0
        rate_bps: 295
    capital_gains_mode: ordinary
    quality: secondary_rate_only
    limitations:
      - "Illustrative ordinary-income, rate-only estimate; local taxes, credits, business taxes, itemized deductions, phaseouts, surtaxes, and special rules are omitted."
      - "The ordinary-income rate schedule is bootstrapped from the Tax Foundation secondary table as of January 1, 2026."
      - No state standard deduction or personal exemption is modeled.
  - code: MO
    name: Missouri
    fips: "29"
    population: 6270541
    population_rank: 18
    standard_deduction_dollars: null
    personal_exemption_dollars: null
    ordinary_income_supported_max_dollars: null
    ordinary_brackets:
      - threshold_dollars: 0
        rate_bps: 0
      - threshold_dollars: 1348
        rate_bps: 200
      - threshold_dollars: 2696
        rate_bps: 250
      - threshold_dollars: 4044
        rate_bps: 300
      - threshold_dollars: 5392
        rate_bps: 350
      - threshold_dollars: 6740
        rate_bps: 400
      - threshold_dollars: 8088
        rate_bps: 450
      - threshold_dollars: 9436
        rate_bps: 470
    capital_gains_mode: none
    quality: secondary_rate_only
    limitations:
      - "Illustrative ordinary-income, rate-only estimate; local taxes, credits, business taxes, itemized deductions, phaseouts, surtaxes, and special rules are omitted."
      - "The ordinary-income rate schedule is bootstrapped from the Tax Foundation secondary table as of January 1, 2026."
      - No state standard deduction or personal exemption is modeled.
      - Missouri capital gains are treated as exempt; eligibility and implementation details are outside this model.
  - code: MD
    name: Maryland
    fips: "24"
    population: 6265347
    population_rank: 19
    standard_deduction_dollars: null
    personal_exemption_dollars: null
    ordinary_income_supported_max_dollars: null
    ordinary_brackets:
      - threshold_dollars: 0
        rate_bps: 200
      - threshold_dollars: 1000
        rate_bps: 300
      - threshold_dollars: 2000
        rate_bps: 400
      - threshold_dollars: 3000
        rate_bps: 475
      - threshold_dollars: 100000
        rate_bps: 500
      - threshold_dollars: 125000
        rate_bps: 525
      - threshold_dollars: 150000
        rate_bps: 550
      - threshold_dollars: 250000
        rate_bps: 575
      - threshold_dollars: 500000
        rate_bps: 625
      - threshold_dollars: 1000000
        rate_bps: 650
    capital_gains_mode: ordinary
    quality: secondary_rate_only
    limitations:
      - "Illustrative ordinary-income, rate-only estimate; local taxes, credits, business taxes, itemized deductions, phaseouts, surtaxes, and special rules are omitted."
      - "The ordinary-income rate schedule is bootstrapped from the Tax Foundation secondary table as of January 1, 2026."
      - No state standard deduction or personal exemption is modeled.
  - code: CO
    name: Colorado
    fips: "08"
    population: 6012561
    population_rank: 20
    standard_deduction_dollars: null
    personal_exemption_dollars: null
    ordinary_income_supported_max_dollars: null
    ordinary_brackets:
      - threshold_dollars: 0
        rate_bps: 440
    capital_gains_mode: unsupported
    quality: secondary_rate_only
    limitations:
      - "Illustrative ordinary-income, rate-only estimate; local taxes, credits, business taxes, itemized deductions, phaseouts, surtaxes, and special rules are omitted."
      - "The ordinary-income rate schedule is bootstrapped from the Tax Foundation secondary table as of January 1, 2026."
      - No state standard deduction or personal exemption is modeled.
      - "This jurisdiction has a capital-gain-only tax, preferential rate, exclusion, deduction, or other special capital-gain rule that this model does not calculate."
  - code: WI
    name: Wisconsin
    fips: "55"
    population: 5972787
    population_rank: 21
    standard_deduction_dollars: null
    personal_exemption_dollars: null
    ordinary_income_supported_max_dollars: null
    ordinary_brackets:
      - threshold_dollars: 0
        rate_bps: 350
      - threshold_dollars: 15110
        rate_bps: 440
      - threshold_dollars: 51950
        rate_bps: 530
      - threshold_dollars: 332720
        rate_bps: 765
    capital_gains_mode: unsupported
    quality: secondary_rate_only
    limitations:
      - "Illustrative ordinary-income, rate-only estimate; local taxes, credits, business taxes, itemized deductions, phaseouts, surtaxes, and special rules are omitted."
      - "The ordinary-income rate schedule is bootstrapped from the Tax Foundation secondary table as of January 1, 2026."
      - No state standard deduction or personal exemption is modeled.
      - "This jurisdiction has a capital-gain-only tax, preferential rate, exclusion, deduction, or other special capital-gain rule that this model does not calculate."
  - code: MN
    name: Minnesota
    fips: "27"
    population: 5830405
    population_rank: 22
    standard_deduction_dollars: null
    personal_exemption_dollars: null
    ordinary_income_supported_max_dollars: null
    ordinary_brackets:
      - threshold_dollars: 0
        rate_bps: 535
      - threshold_dollars: 33310
        rate_bps: 680
      - threshold_dollars: 109430
        rate_bps: 785
      - threshold_dollars: 203150
        rate_bps: 985
    capital_gains_mode: ordinary
    quality: secondary_rate_only
    limitations:
      - "Illustrative ordinary-income, rate-only estimate; local taxes, credits, business taxes, itemized deductions, phaseouts, surtaxes, and special rules are omitted."
      - "The ordinary-income rate schedule is bootstrapped from the Tax Foundation secondary table as of January 1, 2026."
      - No state standard deduction or personal exemption is modeled.
  - code: SC
    name: South Carolina
    fips: "45"
    population: 5570274
    population_rank: 23
    standard_deduction_dollars: null
    personal_exemption_dollars: null
    ordinary_income_supported_max_dollars: null
    ordinary_brackets:
      - threshold_dollars: 0
        rate_bps: 199
      - threshold_dollars: 30000
        rate_bps: 521
    capital_gains_mode: unsupported
    quality: official_2026_patch
    limitations:
      - "Illustrative ordinary-income, rate-only estimate; local taxes, credits, business taxes, itemized deductions, phaseouts, surtaxes, and special rules are omitted."
      - "The listed 2026 ordinary-income rate schedule is patched from an official state source after the secondary table's January 1 snapshot."
      - No state standard deduction or personal exemption is modeled.
      - "This jurisdiction has a capital-gain-only tax, preferential rate, exclusion, deduction, or other special capital-gain rule that this model does not calculate."
  - code: AL
    name: Alabama
    fips: "01"
    population: 5193088
    population_rank: 24
    standard_deduction_dollars: null
    personal_exemption_dollars: null
    ordinary_income_supported_max_dollars: null
    ordinary_brackets:
      - threshold_dollars: 0
        rate_bps: 200
      - threshold_dollars: 500
        rate_bps: 400
      - threshold_dollars: 3000
        rate_bps: 500
    capital_gains_mode: ordinary
    quality: secondary_rate_only
    limitations:
      - "Illustrative ordinary-income, rate-only estimate; local taxes, credits, business taxes, itemized deductions, phaseouts, surtaxes, and special rules are omitted."
      - "The ordinary-income rate schedule is bootstrapped from the Tax Foundation secondary table as of January 1, 2026."
      - No state standard deduction or personal exemption is modeled.
  - code: LA
    name: Louisiana
    fips: "22"
    population: 4618189
    population_rank: 25
    standard_deduction_dollars: null
    personal_exemption_dollars: null
    ordinary_income_supported_max_dollars: null
    ordinary_brackets:
      - threshold_dollars: 0
        rate_bps: 300
    capital_gains_mode: unsupported
    quality: secondary_rate_only
    limitations:
      - "Illustrative ordinary-income, rate-only estimate; local taxes, credits, business taxes, itemized deductions, phaseouts, surtaxes, and special rules are omitted."
      - "The ordinary-income rate schedule is bootstrapped from the Tax Foundation secondary table as of January 1, 2026."
      - No state standard deduction or personal exemption is modeled.
      - "This jurisdiction has a capital-gain-only tax, preferential rate, exclusion, deduction, or other special capital-gain rule that this model does not calculate."
  - code: KY
    name: Kentucky
    fips: "21"
    population: 4606864
    population_rank: 26
    standard_deduction_dollars: null
    personal_exemption_dollars: null
    ordinary_income_supported_max_dollars: null
    ordinary_brackets:
      - threshold_dollars: 0
        rate_bps: 350
    capital_gains_mode: ordinary
    quality: secondary_rate_only
    limitations:
      - "Illustrative ordinary-income, rate-only estimate; local taxes, credits, business taxes, itemized deductions, phaseouts, surtaxes, and special rules are omitted."
      - "The ordinary-income rate schedule is bootstrapped from the Tax Foundation secondary table as of January 1, 2026."
      - No state standard deduction or personal exemption is modeled.
  - code: OR
    name: Oregon
    fips: "41"
    population: 4273586
    population_rank: 27
    standard_deduction_dollars: null
    personal_exemption_dollars: null
    ordinary_income_supported_max_dollars: null
    ordinary_brackets:
      - threshold_dollars: 0
        rate_bps: 475
      - threshold_dollars: 4550
        rate_bps: 675
      - threshold_dollars: 11400
        rate_bps: 875
      - threshold_dollars: 125000
        rate_bps: 990
    capital_gains_mode: ordinary
    quality: secondary_rate_only
    limitations:
      - "Illustrative ordinary-income, rate-only estimate; local taxes, credits, business taxes, itemized deductions, phaseouts, surtaxes, and special rules are omitted."
      - "The ordinary-income rate schedule is bootstrapped from the Tax Foundation secondary table as of January 1, 2026."
      - No state standard deduction or personal exemption is modeled.
  - code: OK
    name: Oklahoma
    fips: "40"
    population: 4123288
    population_rank: 28
    standard_deduction_dollars: null
    personal_exemption_dollars: null
    ordinary_income_supported_max_dollars: null
    ordinary_brackets:
      - threshold_dollars: 0
        rate_bps: 0
      - threshold_dollars: 3750
        rate_bps: 250
      - threshold_dollars: 4900
        rate_bps: 350
      - threshold_dollars: 7200
        rate_bps: 450
    capital_gains_mode: unsupported
    quality: secondary_rate_only
    limitations:
      - "Illustrative ordinary-income, rate-only estimate; local taxes, credits, business taxes, itemized deductions, phaseouts, surtaxes, and special rules are omitted."
      - "The ordinary-income rate schedule is bootstrapped from the Tax Foundation secondary table as of January 1, 2026."
      - No state standard deduction or personal exemption is modeled.
      - "This jurisdiction has a capital-gain-only tax, preferential rate, exclusion, deduction, or other special capital-gain rule that this model does not calculate."
  - code: CT
    name: Connecticut
    fips: "09"
    population: 3688496
    population_rank: 29
    standard_deduction_dollars: null
    personal_exemption_dollars: null
    ordinary_income_supported_max_dollars: null
    ordinary_brackets:
      - threshold_dollars: 0
        rate_bps: 200
      - threshold_dollars: 10000
        rate_bps: 450
      - threshold_dollars: 50000
        rate_bps: 550
      - threshold_dollars: 100000
        rate_bps: 600
      - threshold_dollars: 200000
        rate_bps: 650
      - threshold_dollars: 250000
        rate_bps: 690
      - threshold_dollars: 500000
        rate_bps: 699
    capital_gains_mode: ordinary
    quality: secondary_rate_only
    limitations:
      - "Illustrative ordinary-income, rate-only estimate; local taxes, credits, business taxes, itemized deductions, phaseouts, surtaxes, and special rules are omitted."
      - "The ordinary-income rate schedule is bootstrapped from the Tax Foundation secondary table as of January 1, 2026."
      - No state standard deduction or personal exemption is modeled.
  - code: UT
    name: Utah
    fips: "49"
    population: 3538904
    population_rank: 30
    standard_deduction_dollars: null
    personal_exemption_dollars: null
    ordinary_income_supported_max_dollars: null
    ordinary_brackets:
      - threshold_dollars: 0
        rate_bps: 445
    capital_gains_mode: ordinary
    quality: official_2026_patch
    limitations:
      - "Illustrative ordinary-income, rate-only estimate; local taxes, credits, business taxes, itemized deductions, phaseouts, surtaxes, and special rules are omitted."
      - "The listed 2026 ordinary-income rate schedule is patched from an official state source after the secondary table's January 1 snapshot."
      - No state standard deduction or personal exemption is modeled.
  - code: NV
    name: Nevada
    fips: "32"
    population: 3282188
    population_rank: 31
    standard_deduction_dollars: null
    personal_exemption_dollars: null
    ordinary_income_supported_max_dollars: null
    ordinary_brackets:
      []
    capital_gains_mode: none
    quality: secondary_rate_only
    limitations:
      - "Illustrative ordinary-income, rate-only estimate; local taxes, credits, business taxes, itemized deductions, phaseouts, surtaxes, and special rules are omitted."
      - "The ordinary-income rate schedule is bootstrapped from the Tax Foundation secondary table as of January 1, 2026."
      - No state standard deduction or personal exemption is modeled.
      - No state individual capital-gains tax is modeled because the jurisdiction has no broad individual income tax.
  - code: IA
    name: Iowa
    fips: "19"
    population: 3238387
    population_rank: 32
    standard_deduction_dollars: null
    personal_exemption_dollars: null
    ordinary_income_supported_max_dollars: null
    ordinary_brackets:
      - threshold_dollars: 0
        rate_bps: 380
    capital_gains_mode: ordinary
    quality: secondary_rate_only
    limitations:
      - "Illustrative ordinary-income, rate-only estimate; local taxes, credits, business taxes, itemized deductions, phaseouts, surtaxes, and special rules are omitted."
      - "The ordinary-income rate schedule is bootstrapped from the Tax Foundation secondary table as of January 1, 2026."
      - No state standard deduction or personal exemption is modeled.
  - code: AR
    name: Arkansas
    fips: "05"
    population: 3114791
    population_rank: 33
    standard_deduction_dollars: null
    personal_exemption_dollars: null
    ordinary_income_supported_max_dollars: 94700
    ordinary_brackets:
      - threshold_dollars: 0
        rate_bps: 0
      - threshold_dollars: 5600
        rate_bps: 200
      - threshold_dollars: 11200
        rate_bps: 300
      - threshold_dollars: 16000
        rate_bps: 340
      - threshold_dollars: 26400
        rate_bps: 370
    capital_gains_mode: unsupported
    quality: official_2026_patch
    limitations:
      - "Illustrative ordinary-income, rate-only estimate; local taxes, credits, business taxes, itemized deductions, phaseouts, surtaxes, and special rules are omitted."
      - "The ordinary-income schedule is supported only through $94,700 of Arkansas net income; Act 2's alternate computation and bracket adjustments above that amount are not modeled."
      - "The listed 2026 ordinary-income rate schedule is patched from an official state source after the secondary table's January 1 snapshot."
      - No state standard deduction or personal exemption is modeled.
      - "This jurisdiction has a capital-gain-only tax, preferential rate, exclusion, deduction, or other special capital-gain rule that this model does not calculate."
  - code: KS
    name: Kansas
    fips: "20"
    population: 2977220
    population_rank: 34
    standard_deduction_dollars: null
    personal_exemption_dollars: null
    ordinary_income_supported_max_dollars: null
    ordinary_brackets:
      - threshold_dollars: 0
        rate_bps: 520
      - threshold_dollars: 23000
        rate_bps: 558
    capital_gains_mode: ordinary
    quality: secondary_rate_only
    limitations:
      - "Illustrative ordinary-income, rate-only estimate; local taxes, credits, business taxes, itemized deductions, phaseouts, surtaxes, and special rules are omitted."
      - "The ordinary-income rate schedule is bootstrapped from the Tax Foundation secondary table as of January 1, 2026."
      - No state standard deduction or personal exemption is modeled.
  - code: MS
    name: Mississippi
    fips: "28"
    population: 2954160
    population_rank: 35
    standard_deduction_dollars: null
    personal_exemption_dollars: null
    ordinary_income_supported_max_dollars: null
    ordinary_brackets:
      - threshold_dollars: 0
        rate_bps: 0
      - threshold_dollars: 10000
        rate_bps: 400
    capital_gains_mode: ordinary
    quality: secondary_rate_only
    limitations:
      - "Illustrative ordinary-income, rate-only estimate; local taxes, credits, business taxes, itemized deductions, phaseouts, surtaxes, and special rules are omitted."
      - "The ordinary-income rate schedule is bootstrapped from the Tax Foundation secondary table as of January 1, 2026."
      - No state standard deduction or personal exemption is modeled.
  - code: NM
    name: New Mexico
    fips: "35"
    population: 2125498
    population_rank: 36
    standard_deduction_dollars: null
    personal_exemption_dollars: null
    ordinary_income_supported_max_dollars: null
    ordinary_brackets:
      - threshold_dollars: 0
        rate_bps: 150
      - threshold_dollars: 5500
        rate_bps: 320
      - threshold_dollars: 16500
        rate_bps: 430
      - threshold_dollars: 33500
        rate_bps: 470
      - threshold_dollars: 66500
        rate_bps: 490
      - threshold_dollars: 210000
        rate_bps: 590
    capital_gains_mode: unsupported
    quality: secondary_rate_only
    limitations:
      - "Illustrative ordinary-income, rate-only estimate; local taxes, credits, business taxes, itemized deductions, phaseouts, surtaxes, and special rules are omitted."
      - "The ordinary-income rate schedule is bootstrapped from the Tax Foundation secondary table as of January 1, 2026."
      - No state standard deduction or personal exemption is modeled.
      - "This jurisdiction has a capital-gain-only tax, preferential rate, exclusion, deduction, or other special capital-gain rule that this model does not calculate."
  - code: ID
    name: Idaho
    fips: "16"
    population: 2029733
    population_rank: 37
    standard_deduction_dollars: null
    personal_exemption_dollars: null
    ordinary_income_supported_max_dollars: null
    ordinary_brackets:
      - threshold_dollars: 0
        rate_bps: 0
      - threshold_dollars: 4811
        rate_bps: 530
    capital_gains_mode: unsupported
    quality: secondary_rate_only
    limitations:
      - "Illustrative ordinary-income, rate-only estimate; local taxes, credits, business taxes, itemized deductions, phaseouts, surtaxes, and special rules are omitted."
      - "The ordinary-income rate schedule is bootstrapped from the Tax Foundation secondary table as of January 1, 2026."
      - No state standard deduction or personal exemption is modeled.
      - "This jurisdiction has a capital-gain-only tax, preferential rate, exclusion, deduction, or other special capital-gain rule that this model does not calculate."
  - code: NE
    name: Nebraska
    fips: "31"
    population: 2018006
    population_rank: 38
    standard_deduction_dollars: null
    personal_exemption_dollars: null
    ordinary_income_supported_max_dollars: null
    ordinary_brackets:
      - threshold_dollars: 0
        rate_bps: 246
      - threshold_dollars: 4130
        rate_bps: 351
      - threshold_dollars: 24760
        rate_bps: 455
    capital_gains_mode: ordinary
    quality: secondary_rate_only
    limitations:
      - "Illustrative ordinary-income, rate-only estimate; local taxes, credits, business taxes, itemized deductions, phaseouts, surtaxes, and special rules are omitted."
      - "The ordinary-income rate schedule is bootstrapped from the Tax Foundation secondary table as of January 1, 2026."
      - No state standard deduction or personal exemption is modeled.
  - code: WV
    name: West Virginia
    fips: "54"
    population: 1766147
    population_rank: 39
    standard_deduction_dollars: null
    personal_exemption_dollars: null
    ordinary_income_supported_max_dollars: null
    ordinary_brackets:
      - threshold_dollars: 0
        rate_bps: 211
      - threshold_dollars: 10000
        rate_bps: 281
      - threshold_dollars: 25000
        rate_bps: 316
      - threshold_dollars: 40000
        rate_bps: 422
      - threshold_dollars: 60000
        rate_bps: 458
    capital_gains_mode: ordinary
    quality: official_2026_patch
    limitations:
      - "Illustrative ordinary-income, rate-only estimate; local taxes, credits, business taxes, itemized deductions, phaseouts, surtaxes, and special rules are omitted."
      - "The listed 2026 ordinary-income rate schedule is patched from an official state source after the secondary table's January 1 snapshot."
      - No state standard deduction or personal exemption is modeled.
  - code: HI
    name: Hawaii
    fips: "15"
    population: 1432820
    population_rank: 40
    standard_deduction_dollars: null
    personal_exemption_dollars: null
    ordinary_income_supported_max_dollars: null
    ordinary_brackets:
      - threshold_dollars: 0
        rate_bps: 140
      - threshold_dollars: 9600
        rate_bps: 320
      - threshold_dollars: 14400
        rate_bps: 550
      - threshold_dollars: 19200
        rate_bps: 640
      - threshold_dollars: 24000
        rate_bps: 680
      - threshold_dollars: 36000
        rate_bps: 720
      - threshold_dollars: 48000
        rate_bps: 760
      - threshold_dollars: 125000
        rate_bps: 790
      - threshold_dollars: 175000
        rate_bps: 825
      - threshold_dollars: 225000
        rate_bps: 900
      - threshold_dollars: 275000
        rate_bps: 1000
      - threshold_dollars: 325000
        rate_bps: 1100
    capital_gains_mode: unsupported
    quality: secondary_rate_only
    limitations:
      - "Illustrative ordinary-income, rate-only estimate; local taxes, credits, business taxes, itemized deductions, phaseouts, surtaxes, and special rules are omitted."
      - "The ordinary-income rate schedule is bootstrapped from the Tax Foundation secondary table as of January 1, 2026."
      - No state standard deduction or personal exemption is modeled.
      - "This jurisdiction has a capital-gain-only tax, preferential rate, exclusion, deduction, or other special capital-gain rule that this model does not calculate."
  - code: NH
    name: New Hampshire
    fips: "33"
    population: 1415342
    population_rank: 41
    standard_deduction_dollars: null
    personal_exemption_dollars: null
    ordinary_income_supported_max_dollars: null
    ordinary_brackets:
      []
    capital_gains_mode: none
    quality: secondary_rate_only
    limitations:
      - "Illustrative ordinary-income, rate-only estimate; local taxes, credits, business taxes, itemized deductions, phaseouts, surtaxes, and special rules are omitted."
      - "The ordinary-income rate schedule is bootstrapped from the Tax Foundation secondary table as of January 1, 2026."
      - No state standard deduction or personal exemption is modeled.
      - No state individual capital-gains tax is modeled because the jurisdiction has no broad individual income tax.
  - code: ME
    name: Maine
    fips: "23"
    population: 1414874
    population_rank: 42
    standard_deduction_dollars: null
    personal_exemption_dollars: null
    ordinary_income_supported_max_dollars: null
    ordinary_brackets:
      - threshold_dollars: 0
        rate_bps: 580
      - threshold_dollars: 27399
        rate_bps: 675
      - threshold_dollars: 64849
        rate_bps: 715
    capital_gains_mode: ordinary
    quality: secondary_rate_only
    limitations:
      - "Illustrative ordinary-income, rate-only estimate; local taxes, credits, business taxes, itemized deductions, phaseouts, surtaxes, and special rules are omitted."
      - "The ordinary-income rate schedule is bootstrapped from the Tax Foundation secondary table as of January 1, 2026."
      - No state standard deduction or personal exemption is modeled.
  - code: MT
    name: Montana
    fips: "30"
    population: 1144694
    population_rank: 43
    standard_deduction_dollars: null
    personal_exemption_dollars: null
    ordinary_income_supported_max_dollars: null
    ordinary_brackets:
      - threshold_dollars: 0
        rate_bps: 470
      - threshold_dollars: 47500
        rate_bps: 565
    capital_gains_mode: unsupported
    quality: secondary_rate_only
    limitations:
      - "Illustrative ordinary-income, rate-only estimate; local taxes, credits, business taxes, itemized deductions, phaseouts, surtaxes, and special rules are omitted."
      - "The ordinary-income rate schedule is bootstrapped from the Tax Foundation secondary table as of January 1, 2026."
      - No state standard deduction or personal exemption is modeled.
      - "This jurisdiction has a capital-gain-only tax, preferential rate, exclusion, deduction, or other special capital-gain rule that this model does not calculate."
  - code: RI
    name: Rhode Island
    fips: "44"
    population: 1114521
    population_rank: 44
    standard_deduction_dollars: null
    personal_exemption_dollars: null
    ordinary_income_supported_max_dollars: null
    ordinary_brackets:
      - threshold_dollars: 0
        rate_bps: 375
      - threshold_dollars: 82050
        rate_bps: 475
      - threshold_dollars: 186450
        rate_bps: 599
    capital_gains_mode: ordinary
    quality: secondary_rate_only
    limitations:
      - "Illustrative ordinary-income, rate-only estimate; local taxes, credits, business taxes, itemized deductions, phaseouts, surtaxes, and special rules are omitted."
      - "The ordinary-income rate schedule is bootstrapped from the Tax Foundation secondary table as of January 1, 2026."
      - No state standard deduction or personal exemption is modeled.
  - code: DE
    name: Delaware
    fips: "10"
    population: 1059952
    population_rank: 45
    standard_deduction_dollars: null
    personal_exemption_dollars: null
    ordinary_income_supported_max_dollars: null
    ordinary_brackets:
      - threshold_dollars: 0
        rate_bps: 0
      - threshold_dollars: 2000
        rate_bps: 220
      - threshold_dollars: 5000
        rate_bps: 390
      - threshold_dollars: 10000
        rate_bps: 480
      - threshold_dollars: 20000
        rate_bps: 520
      - threshold_dollars: 25000
        rate_bps: 555
      - threshold_dollars: 60000
        rate_bps: 660
    capital_gains_mode: ordinary
    quality: secondary_rate_only
    limitations:
      - "Illustrative ordinary-income, rate-only estimate; local taxes, credits, business taxes, itemized deductions, phaseouts, surtaxes, and special rules are omitted."
      - "The ordinary-income rate schedule is bootstrapped from the Tax Foundation secondary table as of January 1, 2026."
      - No state standard deduction or personal exemption is modeled.
  - code: SD
    name: South Dakota
    fips: "46"
    population: 935094
    population_rank: 46
    standard_deduction_dollars: null
    personal_exemption_dollars: null
    ordinary_income_supported_max_dollars: null
    ordinary_brackets:
      []
    capital_gains_mode: none
    quality: secondary_rate_only
    limitations:
      - "Illustrative ordinary-income, rate-only estimate; local taxes, credits, business taxes, itemized deductions, phaseouts, surtaxes, and special rules are omitted."
      - "The ordinary-income rate schedule is bootstrapped from the Tax Foundation secondary table as of January 1, 2026."
      - No state standard deduction or personal exemption is modeled.
      - No state individual capital-gains tax is modeled because the jurisdiction has no broad individual income tax.
  - code: ND
    name: North Dakota
    fips: "38"
    population: 799358
    population_rank: 47
    standard_deduction_dollars: null
    personal_exemption_dollars: null
    ordinary_income_supported_max_dollars: null
    ordinary_brackets:
      - threshold_dollars: 0
        rate_bps: 0
      - threshold_dollars: 48475
        rate_bps: 195
      - threshold_dollars: 244825
        rate_bps: 250
    capital_gains_mode: unsupported
    quality: secondary_rate_only
    limitations:
      - "Illustrative ordinary-income, rate-only estimate; local taxes, credits, business taxes, itemized deductions, phaseouts, surtaxes, and special rules are omitted."
      - "The ordinary-income rate schedule is bootstrapped from the Tax Foundation secondary table as of January 1, 2026."
      - No state standard deduction or personal exemption is modeled.
      - "This jurisdiction has a capital-gain-only tax, preferential rate, exclusion, deduction, or other special capital-gain rule that this model does not calculate."
  - code: AK
    name: Alaska
    fips: "02"
    population: 737270
    population_rank: 48
    standard_deduction_dollars: null
    personal_exemption_dollars: null
    ordinary_income_supported_max_dollars: null
    ordinary_brackets:
      []
    capital_gains_mode: none
    quality: secondary_rate_only
    limitations:
      - "Illustrative ordinary-income, rate-only estimate; local taxes, credits, business taxes, itemized deductions, phaseouts, surtaxes, and special rules are omitted."
      - "The ordinary-income rate schedule is bootstrapped from the Tax Foundation secondary table as of January 1, 2026."
      - No state standard deduction or personal exemption is modeled.
      - No state individual capital-gains tax is modeled because the jurisdiction has no broad individual income tax.
  - code: VT
    name: Vermont
    fips: "50"
    population: 644663
    population_rank: 49
    standard_deduction_dollars: null
    personal_exemption_dollars: null
    ordinary_income_supported_max_dollars: null
    ordinary_brackets:
      - threshold_dollars: 0
        rate_bps: 335
      - threshold_dollars: 49400
        rate_bps: 660
      - threshold_dollars: 119700
        rate_bps: 760
      - threshold_dollars: 249700
        rate_bps: 875
    capital_gains_mode: unsupported
    quality: secondary_rate_only
    limitations:
      - "Illustrative ordinary-income, rate-only estimate; local taxes, credits, business taxes, itemized deductions, phaseouts, surtaxes, and special rules are omitted."
      - "The ordinary-income rate schedule is bootstrapped from the Tax Foundation secondary table as of January 1, 2026."
      - No state standard deduction or personal exemption is modeled.
      - "This jurisdiction has a capital-gain-only tax, preferential rate, exclusion, deduction, or other special capital-gain rule that this model does not calculate."
  - code: WY
    name: Wyoming
    fips: "56"
    population: 588753
    population_rank: 50
    standard_deduction_dollars: null
    personal_exemption_dollars: null
    ordinary_income_supported_max_dollars: null
    ordinary_brackets:
      []
    capital_gains_mode: none
    quality: secondary_rate_only
    limitations:
      - "Illustrative ordinary-income, rate-only estimate; local taxes, credits, business taxes, itemized deductions, phaseouts, surtaxes, and special rules are omitted."
      - "The ordinary-income rate schedule is bootstrapped from the Tax Foundation secondary table as of January 1, 2026."
      - No state standard deduction or personal exemption is modeled.
      - No state individual capital-gains tax is modeled because the jurisdiction has no broad individual income tax.
  - code: DC
    name: District of Columbia
    fips: "11"
    population: 693645
    population_rank: null
    standard_deduction_dollars: null
    personal_exemption_dollars: null
    ordinary_income_supported_max_dollars: null
    ordinary_brackets:
      - threshold_dollars: 0
        rate_bps: 400
      - threshold_dollars: 10000
        rate_bps: 600
      - threshold_dollars: 40000
        rate_bps: 650
      - threshold_dollars: 60000
        rate_bps: 850
      - threshold_dollars: 250000
        rate_bps: 925
      - threshold_dollars: 500000
        rate_bps: 975
      - threshold_dollars: 1000000
        rate_bps: 1075
    capital_gains_mode: ordinary
    quality: secondary_rate_only
    limitations:
      - "Illustrative ordinary-income, rate-only estimate; local taxes, credits, business taxes, itemized deductions, phaseouts, surtaxes, and special rules are omitted."
      - DC is kept separate from the population ranking of the 50 states.
      - "The ordinary-income rate schedule is bootstrapped from the Tax Foundation secondary table as of January 1, 2026."
      - No state standard deduction or personal exemption is modeled.
sources:
  - id: arkansas_act_2_2026
    authority: official
    title: Arkansas Act 2 of the First Extraordinary Session of 2026
    url: https://webftp.blr.arkansas.gov/Home/FTPDocument?path=ACTS%2F2026S1%2FPublic%2FSearchable%2FACT2.pdf
    sha256: 8205152c18fb9bf085a49783e9e9c5e249cbd08ee2fb5da1e5836d0c7887ced3
    hash_basis: response_bytes
    limitations:
      - "Used only for the curated 2026 Arkansas individual ordinary-income rate schedule through $94,700 of net income."
      - "Act 2 requires an alternate computation above $94,700, including bracket adjustments through $97,600; that range is explicitly unsupported."
  - id: census_vintage_2025
    authority: official
    title: Census Vintage 2025 annual state population estimates
    url: https://www2.census.gov/programs-surveys/popest/datasets/2020-2025/state/totals/NST-EST2025-ALLDATA.csv
    sha256: 92188e29cb0a67dcf95afa7d6c47359409782f086478b70ea4128eb70e223ca9
    hash_basis: response_bytes
    limitations:
      - "Population is the July 1, 2025 estimate; DC is excluded from the 50-state rank."
  - id: ddec_bulletin_2026_001
    authority: official
    title: DDEC Circular Letter 2026-001
    url: https://docs.pr.gov/files/DDEC/Aviso%20Pu%CC%81blico/Carta%20Circular%20DDEC%20N%C3%9AM.%202026-001%20%28OIN%29%20Donaciones%20IRI%20-%201.12.26.pdf
    sha256: e21c69a7769950708478b76219157d5c8e0760ea9a26db8a23b006322843b8f8
    hash_basis: response_bytes
    limitations:
      - Used for the annual investor donation requirement; eligibility and allocation rules are omitted.
  - id: ddec_bulletin_2026_004
    authority: official
    title: DDEC Informative Bulletin 2026-004
    url: https://docs.pr.gov/files/DDEC/Aviso%20Pu%CC%81blico/Informative%20Bulletin%20DDEC%20NO.%202026-004%20Final.pdf
    sha256: 21f185fab05cf8e67fe92548d64972900c0e632ed91705c2d39ea07d49b96cc8
    hash_basis: response_bytes
    limitations:
      - Used for administrative clarification of investor cohort filing cutoffs and benefit end years.
  - id: georgia_dor_2026
    authority: official
    title: Georgia Department of Revenue 2026 income tax changes
    url: https://dor.georgia.gov/taxes/important-tax-updates
    sha256: 4152849bd768950557876927a3cff3e65bd8b492b8b40fdc5f7a9d57dd000c22
    hash_basis: parsed_evidence
    limitations:
      - "Used only for the 4.99% rate and $15,000 single standard deduction patch."
  - id: irs_niit
    authority: official
    title: IRS Net Investment Income Tax
    url: https://www.irs.gov/individuals/net-investment-income-tax
    sha256: 5e6e74f83ef8e1225e25b2ff9cde45e78700ac9387773557239288625c86f636
    hash_basis: parsed_evidence
    limitations:
      - "Models only the single-filer statutory threshold and rate, not the NIIT tax base."
  - id: irs_rev_proc_2025_32
    authority: official
    title: IRS Revenue Procedure 2025-32 in Internal Revenue Bulletin 2025-45
    url: "https://www.irs.gov/irb/2025-45_IRB#REV-PROC-2025-32"
    sha256: 81c9bfe1955a26014b5fedffd4b725de1e8a02efddf72121219b3a98b12d4340
    hash_basis: parsed_evidence
    limitations:
      - "Extracts only 2026 single ordinary brackets, standard deduction, and LTCG stacking thresholds."
  - id: puerto_rico_act_38_2026
    authority: official
    title: Puerto Rico Act 38-2026
    url: https://bvirtualogp.pr.gov/ogp/Bvirtual/leyesreferencia/PDF/2020/0038-2026.pdf
    sha256: 7d9b1c32db7ea5290735552039d422611c09f5c70769db8ba69812e96b6730d8
    hash_basis: response_bytes
    limitations:
      - Used only for the encoded investor cohort rates and statutory benefit end years.
  - id: puerto_rico_act_60_consolidated
    authority: official
    title: "Puerto Rico Incentives Code, Act 60-2019, as amended"
    url: https://bvirtualogp.pr.gov/ogp/BVirtual/LeyesOrganicas/pdf/60-2019.pdf
    sha256: b96b419748d8c9a9f65c3adaebb6f3a63f58aaf7fa75d40896fbb0dfc93c8f43
    hash_basis: response_bytes
    limitations:
      - "Used only for the export-services rate, statutory $5,000 annual charge, donation, and investor-program context."
  - id: puerto_rico_regulation_9248
    authority: official
    title: Puerto Rico Incentives Regulation No. 9248
    url: https://docs.pr.gov/files/DDEC/Reglamento%20DDEC%20Oficina%20de%20Legal/9248%20Reglamento%20de%20Incentivos.pdf
    sha256: a05db57b367c6145782cdb2387e55983cb76dee71f1e03976b6ccf062aaa2777
    hash_basis: response_bytes
    limitations:
      - Pinned reviewed scan used with Regulation 9414 as the regulatory basis for annual-report filing charges.
  - id: puerto_rico_regulation_9414
    authority: official
    title: "Amendment to Puerto Rico Incentives Regulation No. 9248, Regulation No. 9414"
    url: https://docs.pr.gov/files/DDEC/Reglamento%20DDEC%20Oficina%20de%20Legal/9414%20Enmienda%20a%20Reglamento%209248.pdf
    sha256: eba4b990564b1433ccbdc6582ed6e34c0f32132a0dddcc662dd98e43a878d8f9
    hash_basis: response_bytes
    limitations:
      - "Used for the $5 portal transaction charge and the $500 Export Services annual-report service charge; the investor row also reflects the separate statutory $5,000 annual charge."
  - id: south_carolina_dor_h4216
    authority: official
    title: South Carolina Department of Revenue information about H.4216
    url: https://dor.sc.gov/index.php/news/information-about-h-4216
    sha256: e5e570053a86a61eee8dcbbacb0a2158d08b1e507cf180f2ad2abef5d48b5d84
    hash_basis: parsed_evidence
    limitations:
      - "Used only for the two 2026 individual ordinary-income rates and $30,000 threshold."
  - id: tax_foundation_2026
    authority: secondary
    title: Tax Foundation 2026 state individual income tax rates and brackets
    url: https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/
    sha256: 52847fd8282e36ee7e8745652e81f34748d3eb3275e86b97a2798196fc7bdb37
    hash_basis: parsed_evidence
    limitations:
      - "Secondary rate-schedule bootstrap as of January 1, 2026."
      - "Deductions, exemptions, credits, local taxes, business rules, and special capital-gain rules are not imported."
      - "Official 2026 patches replace Arkansas, Georgia, South Carolina, Utah, and West Virginia schedules."
  - id: utah_code_59_10_104
    authority: official
    title: "Utah Code Section 59-10-104, effective January 1, 2026"
    url: https://le.utah.gov/xcode/Title59/Chapter10/C59-10-S104_2026050620260506.html
    sha256: 37a04406f4fefd3d56f04b969f66a20b6fe7aea25a38bcf664a7744919f5ab7b
    hash_basis: parsed_evidence
    limitations:
      - Used only for the 4.45% individual ordinary-income rate patch.
  - id: west_virginia_2026
    authority: official
    title: West Virginia Tax Division 2026 income tax rate cut
    url: https://tax.wv.gov/Individuals/Pages/PersonalIncomeTaxReductionBill.aspx
    sha256: 7a9eca936728e15d37d8ffe6a54e2253b390939ab9c4e0f6c47792044b8c8283
    hash_basis: parsed_evidence
    limitations:
      - Used only for the five 2026 single ordinary-income rates and thresholds.