{
  "title": "TaxMath tax tables",
  "version": 1,
  "released": "2026-10-24",
  "documentation": "https://taxmath.org/data/",
  "license": {
    "id": "CC-BY-4.0",
    "name": "Creative Commons Attribution 4.0 International",
    "url": "https://creativecommons.org/licenses/by/4.0/",
    "attribution": "Source: TaxMath (taxmath.org)"
  },
  "description": "Income tax brackets, rates, deductions, exemptions and credits for the US federal government, every US state and DC, and Canada and its covered provinces, by tax year, each with its sources. Figures are for a single filer.",
  "filingStatus": "single",
  "units": {
    "money": "nominal dollars of the jurisdiction's currency (USD for US, CAD for Canada)",
    "rate": "decimal fraction (0.05 = 5%)",
    "bracket": "min and max are taxable-income bounds; the rate applies to income above min up to max; max null means no upper bound"
  },
  "jurisdictions": [
    {
      "year": 2022,
      "id": "US",
      "country": "US",
      "level": "federal",
      "name": "United States (federal)",
      "standardDeduction": {
        "single": 12950
      },
      "taxesCapitalGains": true,
      "capitalGainsBrackets": [
        {
          "min": 0,
          "max": 41675,
          "rate": 0
        },
        {
          "min": 41675,
          "max": 459750,
          "rate": 0.15
        },
        {
          "min": 459750,
          "max": null,
          "rate": 0.2
        }
      ],
      "corporateRate": 0.21,
      "dataStatus": "official",
      "verifiedAt": "2026-02-24",
      "brackets": [
        {
          "min": 0,
          "max": 10275,
          "rate": 0.1
        },
        {
          "min": 10275,
          "max": 41775,
          "rate": 0.12
        },
        {
          "min": 41775,
          "max": 89075,
          "rate": 0.22
        },
        {
          "min": 89075,
          "max": 170050,
          "rate": 0.24
        },
        {
          "min": 170050,
          "max": 215950,
          "rate": 0.32
        },
        {
          "min": 215950,
          "max": 539900,
          "rate": 0.35
        },
        {
          "min": 539900,
          "max": null,
          "rate": 0.37
        }
      ],
      "sources": []
    },
    {
      "year": 2022,
      "id": "US-AK",
      "country": "US",
      "level": "state",
      "name": "Alaska",
      "taxesCapitalGains": false,
      "corporateRate": 0.094,
      "dataStatus": "official",
      "verifiedAt": "2026-07-31",
      "brackets": [
        {
          "min": 0,
          "max": null,
          "rate": 0
        }
      ],
      "sources": [
        {
          "url": "https://tax.alaska.gov/programs/programs/index.aspx?60380",
          "title": "Programs",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed."
        }
      ]
    },
    {
      "year": 2022,
      "id": "US-AL",
      "country": "US",
      "level": "state",
      "name": "Alabama",
      "standardDeduction": {
        "single": 4500,
        "phaseOut": {
          "startIncome": 25999,
          "reductionPerStep": 25,
          "stepIncome": 500,
          "floor": 4000
        }
      },
      "taxesCapitalGains": true,
      "corporateRate": 0.065,
      "dataStatus": "official",
      "verifiedAt": "2026-07-31",
      "brackets": [
        {
          "min": 0,
          "max": 500,
          "rate": 0.02
        },
        {
          "min": 500,
          "max": 3000,
          "rate": 0.04
        },
        {
          "min": 3000,
          "max": null,
          "rate": 0.05
        }
      ],
      "sources": []
    },
    {
      "year": 2022,
      "id": "US-AR",
      "country": "US",
      "level": "state",
      "name": "Arkansas",
      "standardDeduction": {
        "single": 2270
      },
      "personalCredit": 29,
      "taxesCapitalGains": true,
      "capitalGainsTreatment": {
        "exclusionRate": 0.5,
        "fullyExemptAbove": 10000000
      },
      "corporateRate": 0.059,
      "dataStatus": "provisional",
      "notes": "TY2022 standard deduction $2,270 is a lower-confidence review figure. Confirm against DFA's 2022 tables.",
      "verifiedAt": "2026-07-31",
      "brackets": [
        {
          "min": 0,
          "max": 4300,
          "rate": 0.02
        },
        {
          "min": 4300,
          "max": 8500,
          "rate": 0.04
        },
        {
          "min": 8500,
          "max": null,
          "rate": 0.057
        }
      ],
      "sources": []
    },
    {
      "year": 2022,
      "id": "US-AZ",
      "country": "US",
      "level": "state",
      "name": "Arizona",
      "standardDeduction": {
        "single": 12950
      },
      "taxesCapitalGains": true,
      "capitalGainsTreatment": {
        "exclusionRate": 0.25
      },
      "corporateRate": 0.049,
      "dataStatus": "official",
      "verifiedAt": "2026-07-31",
      "brackets": [
        {
          "min": 0,
          "max": 28653,
          "rate": 0.0255
        },
        {
          "min": 28653,
          "max": null,
          "rate": 0.0298
        }
      ],
      "sources": []
    },
    {
      "year": 2022,
      "id": "US-CA",
      "country": "US",
      "level": "state",
      "name": "California",
      "standardDeduction": {
        "single": 5202
      },
      "taxesCapitalGains": true,
      "corporateRate": 0.0884,
      "dataStatus": "official",
      "verifiedAt": "2026-07-31",
      "brackets": [
        {
          "min": 0,
          "max": 10099,
          "rate": 0.01
        },
        {
          "min": 10099,
          "max": 23942,
          "rate": 0.02
        },
        {
          "min": 23942,
          "max": 37788,
          "rate": 0.04
        },
        {
          "min": 37788,
          "max": 52455,
          "rate": 0.06
        },
        {
          "min": 52455,
          "max": 66295,
          "rate": 0.08
        },
        {
          "min": 66295,
          "max": 338639,
          "rate": 0.093
        },
        {
          "min": 338639,
          "max": 406364,
          "rate": 0.103
        },
        {
          "min": 406364,
          "max": 677275,
          "rate": 0.113
        },
        {
          "min": 677275,
          "max": null,
          "rate": 0.123
        }
      ],
      "sources": [
        {
          "url": "https://www.ftb.ca.gov/forms/2022/2022-540-tax-rate-schedules.pdf",
          "title": "2022 540 Tax Rate Schedules",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed."
        }
      ]
    },
    {
      "year": 2022,
      "id": "US-CO",
      "country": "US",
      "level": "state",
      "name": "Colorado",
      "standardDeduction": {
        "single": 12950
      },
      "taxesCapitalGains": true,
      "corporateRate": 0.044,
      "dataStatus": "official",
      "verifiedAt": "2026-07-31",
      "brackets": [
        {
          "min": 0,
          "max": null,
          "rate": 0.044
        }
      ],
      "sources": []
    },
    {
      "year": 2022,
      "id": "US-CT",
      "country": "US",
      "level": "state",
      "name": "Connecticut",
      "standardDeduction": {
        "single": 15000,
        "phaseOut": {
          "startIncome": 30000,
          "reductionPerStep": 1000,
          "stepIncome": 1000,
          "floor": 0
        }
      },
      "taxesCapitalGains": true,
      "corporateRate": 0.075,
      "dataStatus": "official",
      "verifiedAt": "2026-07-31",
      "brackets": [
        {
          "min": 0,
          "max": 10000,
          "rate": 0.03
        },
        {
          "min": 10000,
          "max": 50000,
          "rate": 0.05
        },
        {
          "min": 50000,
          "max": 100000,
          "rate": 0.055
        },
        {
          "min": 100000,
          "max": 200000,
          "rate": 0.06
        },
        {
          "min": 200000,
          "max": 250000,
          "rate": 0.065
        },
        {
          "min": 250000,
          "max": 500000,
          "rate": 0.069
        },
        {
          "min": 500000,
          "max": null,
          "rate": 0.0699
        }
      ],
      "sources": []
    },
    {
      "year": 2022,
      "id": "US-DC",
      "country": "US",
      "level": "state",
      "name": "District of Columbia",
      "standardDeduction": {
        "single": 12950
      },
      "taxesCapitalGains": true,
      "corporateRate": 0.0825,
      "dataStatus": "official",
      "verifiedAt": "2026-07-31",
      "brackets": [
        {
          "min": 0,
          "max": 10000,
          "rate": 0.04
        },
        {
          "min": 10000,
          "max": 40000,
          "rate": 0.06
        },
        {
          "min": 40000,
          "max": 60000,
          "rate": 0.065
        },
        {
          "min": 60000,
          "max": 250000,
          "rate": 0.085
        },
        {
          "min": 250000,
          "max": 500000,
          "rate": 0.0925
        },
        {
          "min": 500000,
          "max": 1000000,
          "rate": 0.0975
        },
        {
          "min": 1000000,
          "max": null,
          "rate": 0.1075
        }
      ],
      "sources": [
        {
          "url": "https://otr.cfo.dc.gov/page/dc-individual-and-fiduciary-income-tax-rates",
          "title": "Dc Individual And Fiduciary Income Tax Rates",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed."
        }
      ]
    },
    {
      "year": 2022,
      "id": "US-DE",
      "country": "US",
      "level": "state",
      "name": "Delaware",
      "standardDeduction": {
        "single": 3250
      },
      "personalCredit": 110,
      "taxesCapitalGains": true,
      "corporateRate": 0.087,
      "dataStatus": "official",
      "verifiedAt": "2026-07-31",
      "brackets": [
        {
          "min": 0,
          "max": 2000,
          "rate": 0
        },
        {
          "min": 2000,
          "max": 5000,
          "rate": 0.022
        },
        {
          "min": 5000,
          "max": 10000,
          "rate": 0.039
        },
        {
          "min": 10000,
          "max": 20000,
          "rate": 0.048
        },
        {
          "min": 20000,
          "max": 25000,
          "rate": 0.052
        },
        {
          "min": 25000,
          "max": 60000,
          "rate": 0.0555
        },
        {
          "min": 60000,
          "max": null,
          "rate": 0.066
        }
      ],
      "sources": []
    },
    {
      "year": 2022,
      "id": "US-FL",
      "country": "US",
      "level": "state",
      "name": "Florida",
      "taxesCapitalGains": false,
      "corporateRate": 0.055,
      "dataStatus": "official",
      "verifiedAt": "2026-02-24",
      "brackets": [
        {
          "min": 0,
          "max": null,
          "rate": 0
        }
      ],
      "sources": []
    },
    {
      "year": 2022,
      "id": "US-GA",
      "country": "US",
      "level": "state",
      "name": "Georgia",
      "standardDeduction": {
        "single": 8100
      },
      "taxesCapitalGains": true,
      "corporateRate": 0.0575,
      "dataStatus": "provisional",
      "notes": "TY2022 shield $8,100 = $5,400 standard deduction + $2,700 personal exemption; the exemption component is inferred from DOR's filing-threshold table, not the IT-511 booklet line. Confirm before relying on the deduction line.",
      "verifiedAt": "2026-07-31",
      "brackets": [
        {
          "min": 0,
          "max": 750,
          "rate": 0.01
        },
        {
          "min": 750,
          "max": 2250,
          "rate": 0.02
        },
        {
          "min": 2250,
          "max": 3750,
          "rate": 0.03
        },
        {
          "min": 3750,
          "max": 5250,
          "rate": 0.04
        },
        {
          "min": 5250,
          "max": 7000,
          "rate": 0.05
        },
        {
          "min": 7000,
          "max": null,
          "rate": 0.0575
        }
      ],
      "sources": []
    },
    {
      "year": 2022,
      "id": "US-HI",
      "country": "US",
      "level": "state",
      "name": "Hawaii",
      "standardDeduction": {
        "single": 2200
      },
      "taxesCapitalGains": true,
      "capitalGainsTreatment": {
        "maxRate": 0.0725
      },
      "corporateRate": 0.064,
      "dataStatus": "official",
      "verifiedAt": "2026-07-31",
      "brackets": [
        {
          "min": 0,
          "max": 2400,
          "rate": 0.014
        },
        {
          "min": 2400,
          "max": 4800,
          "rate": 0.032
        },
        {
          "min": 4800,
          "max": 9600,
          "rate": 0.055
        },
        {
          "min": 9600,
          "max": 14400,
          "rate": 0.064
        },
        {
          "min": 14400,
          "max": 19200,
          "rate": 0.068
        },
        {
          "min": 19200,
          "max": 24000,
          "rate": 0.072
        },
        {
          "min": 24000,
          "max": 36000,
          "rate": 0.076
        },
        {
          "min": 36000,
          "max": 48000,
          "rate": 0.079
        },
        {
          "min": 48000,
          "max": 150000,
          "rate": 0.0825
        },
        {
          "min": 150000,
          "max": 175000,
          "rate": 0.09
        },
        {
          "min": 175000,
          "max": 200000,
          "rate": 0.1
        },
        {
          "min": 200000,
          "max": null,
          "rate": 0.11
        }
      ],
      "sources": [
        {
          "url": "https://tax.hawaii.gov/forms/d_18table-on/d_18table-on_p13/",
          "title": "D 18table On P13",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed."
        }
      ]
    },
    {
      "year": 2022,
      "id": "US-IA",
      "country": "US",
      "level": "state",
      "name": "Iowa",
      "standardDeduction": {
        "single": 2210
      },
      "taxesCapitalGains": true,
      "corporateRate": 0.098,
      "dataStatus": "official",
      "verifiedAt": "2026-07-31",
      "brackets": [
        {
          "min": 0,
          "max": 1743,
          "rate": 0.0033
        },
        {
          "min": 1743,
          "max": 3486,
          "rate": 0.0067
        },
        {
          "min": 3486,
          "max": 6972,
          "rate": 0.0225
        },
        {
          "min": 6972,
          "max": 15687,
          "rate": 0.0414
        },
        {
          "min": 15687,
          "max": 26145,
          "rate": 0.0563
        },
        {
          "min": 26145,
          "max": 34860,
          "rate": 0.0596
        },
        {
          "min": 34860,
          "max": 52290,
          "rate": 0.0625
        },
        {
          "min": 52290,
          "max": 78435,
          "rate": 0.0744
        },
        {
          "min": 78435,
          "max": null,
          "rate": 0.0853
        }
      ],
      "sources": [
        {
          "url": "https://iowatorch.com/2021/10/15/iowa-dept-of-revenue-releases-2022-individual-tax-brackets-interest-rates-and-deductions/",
          "title": "Iowa Dept Of Revenue Releases 2022 Individual Tax Brackets Interest…",
          "publisher": "aggregator",
          "trustTier": 4,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed."
        }
      ]
    },
    {
      "year": 2022,
      "id": "US-ID",
      "country": "US",
      "level": "state",
      "name": "Idaho",
      "standardDeduction": {
        "single": 12950
      },
      "taxesCapitalGains": true,
      "corporateRate": 0.06,
      "dataStatus": "provisional",
      "verifiedAt": "2026-07-31",
      "notes": "TY2022 keeps the flat 6% simplification; the real TY2022 schedule (graduated, then flat 6% only from 9/1/2022 via H1) was not corrected by the 2026-07 remediation (audit ID-05). Treat as directional.",
      "brackets": [
        {
          "min": 0,
          "max": null,
          "rate": 0.06
        }
      ],
      "sources": [
        {
          "url": "https://tax.idaho.gov/taxes/income-tax/individual-income/individual-income-tax-rate-schedule/",
          "title": "Individual Income Tax Rate Schedule",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed."
        }
      ]
    },
    {
      "year": 2022,
      "id": "US-IL",
      "country": "US",
      "level": "state",
      "name": "Illinois",
      "standardDeduction": {
        "single": 2425
      },
      "taxesCapitalGains": true,
      "corporateRate": 0.095,
      "dataStatus": "official",
      "verifiedAt": "2026-07-31",
      "brackets": [
        {
          "min": 0,
          "max": null,
          "rate": 0.0495
        }
      ],
      "sources": []
    },
    {
      "year": 2022,
      "id": "US-IN",
      "country": "US",
      "level": "state",
      "name": "Indiana",
      "standardDeduction": {
        "single": 1000
      },
      "taxesCapitalGains": true,
      "corporateRate": 0.049,
      "notes": "Simplified model uses state-level Indiana rates only. County income taxes are excluded.",
      "dataStatus": "official",
      "verifiedAt": "2026-07-31",
      "brackets": [
        {
          "min": 0,
          "max": null,
          "rate": 0.0323
        }
      ],
      "sources": []
    },
    {
      "year": 2022,
      "id": "US-KS",
      "country": "US",
      "level": "state",
      "name": "Kansas",
      "standardDeduction": {
        "single": 5750
      },
      "taxesCapitalGains": true,
      "corporateRate": 0.07,
      "dataStatus": "official",
      "verifiedAt": "2026-07-31",
      "brackets": [
        {
          "min": 0,
          "max": 15000,
          "rate": 0.031
        },
        {
          "min": 15000,
          "max": 30000,
          "rate": 0.0525
        },
        {
          "min": 30000,
          "max": null,
          "rate": 0.057
        }
      ],
      "sources": []
    },
    {
      "year": 2022,
      "id": "US-KY",
      "country": "US",
      "level": "state",
      "name": "Kentucky",
      "standardDeduction": {
        "single": 2770
      },
      "taxesCapitalGains": true,
      "corporateRate": 0.05,
      "dataStatus": "official",
      "verifiedAt": "2026-07-31",
      "brackets": [
        {
          "min": 0,
          "max": null,
          "rate": 0.05
        }
      ],
      "sources": []
    },
    {
      "year": 2022,
      "id": "US-LA",
      "country": "US",
      "level": "state",
      "name": "Louisiana",
      "standardDeduction": {
        "single": 4500
      },
      "taxesCapitalGains": true,
      "corporateRate": 0.075,
      "dataStatus": "official",
      "verifiedAt": "2026-02-24",
      "brackets": [
        {
          "min": 0,
          "max": 12500,
          "rate": 0.0185
        },
        {
          "min": 12500,
          "max": 50000,
          "rate": 0.035
        },
        {
          "min": 50000,
          "max": null,
          "rate": 0.0425
        }
      ],
      "sources": []
    },
    {
      "year": 2022,
      "id": "US-MA",
      "country": "US",
      "level": "state",
      "name": "Massachusetts",
      "standardDeduction": {
        "single": 4400
      },
      "taxesCapitalGains": true,
      "corporateRate": 0.08,
      "dataStatus": "official",
      "verifiedAt": "2026-07-31",
      "brackets": [
        {
          "min": 0,
          "max": null,
          "rate": 0.05
        }
      ],
      "sources": []
    },
    {
      "year": 2022,
      "id": "US-MD",
      "country": "US",
      "level": "state",
      "name": "Maryland",
      "standardDeduction": {
        "single": 2400
      },
      "exemptionTiers": [
        {
          "upToIncome": 100000,
          "amount": 3200
        },
        {
          "upToIncome": 125000,
          "amount": 1600
        },
        {
          "upToIncome": 150000,
          "amount": 800
        }
      ],
      "taxesCapitalGains": true,
      "corporateRate": 0.0825,
      "dataStatus": "official",
      "verifiedAt": "2026-07-31",
      "brackets": [
        {
          "min": 0,
          "max": 1000,
          "rate": 0.02
        },
        {
          "min": 1000,
          "max": 2000,
          "rate": 0.03
        },
        {
          "min": 2000,
          "max": 3000,
          "rate": 0.04
        },
        {
          "min": 3000,
          "max": 100000,
          "rate": 0.0475
        },
        {
          "min": 100000,
          "max": 125000,
          "rate": 0.05
        },
        {
          "min": 125000,
          "max": 150000,
          "rate": 0.0525
        },
        {
          "min": 150000,
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        }
      ],
      "sources": []
    },
    {
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      "name": "Maine",
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        {
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        {
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      ],
      "sources": [
        {
          "url": "https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/ind_tax_rate_sched_2022.pdf",
          "title": "Ind Tax Rate Sched 2022",
          "publisher": "agency-primary",
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          "note": "Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed."
        }
      ]
    },
    {
      "year": 2022,
      "id": "US-MI",
      "country": "US",
      "level": "state",
      "name": "Michigan",
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      },
      "taxesCapitalGains": true,
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      "dataStatus": "official",
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    {
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      "country": "US",
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        "single": 12900
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      "taxesCapitalGains": true,
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      "dataStatus": "provisional",
      "notes": "TY2022 standard deduction $12,900 is a lower-confidence review figure (federal-conformity inference). Confirm against the 2022 M1 instructions.",
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      "dataStatus": "provisional",
      "notes": "TY2022 $8,300 shield ($2,300 standard deduction + $6,000 exemption) rests on the review's 'unchanged by HB 531' framing. Confirm against the 2022 Form 80-100 instructions.",
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          "title": "Tax Tables And Deductions — 2022",
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          "note": "Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed."
        }
      ]
    },
    {
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      "country": "US",
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      "name": "North Carolina",
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      "sources": []
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    {
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      "id": "US-ND",
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      "sources": []
    },
    {
      "year": 2022,
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      "dataStatus": "provisional",
      "notes": "TY2022 standard deduction $7,350 is a lower-confidence review figure. Confirm against the 2022 Form 1040N instructions.",
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      "brackets": [
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          "title": "4 607table1",
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          "note": "Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed."
        }
      ]
    },
    {
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      "country": "US",
      "level": "state",
      "name": "New Hampshire",
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      "notes": "New Hampshire's Interest & Dividends tax (RSA ch. 77) was live in TY2022 at 5% on interest/dividends income (after a $2,400/$4,800 exemption). This calculator has no interest/dividends input field and reports $0 for New Hampshire; wages/salary are correctly untaxed, but I&D tax liability is not computed by this tool.",
      "dataStatus": "official",
      "verifiedAt": "2026-07-31",
      "brackets": [
        {
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          "max": null,
          "rate": 0
        }
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      "sources": [
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          "url": "https://gc.nh.gov/rsa/html/V/77-A/77-A-2.htm",
          "title": "77 A 2",
          "publisher": "statute",
          "trustTier": 1,
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          "checkedAt": "2026-07-31",
          "note": "Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed."
        }
      ]
    },
    {
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      "id": "US-NJ",
      "country": "US",
      "level": "state",
      "name": "New Jersey",
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        {
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          "rate": 0.1075
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      ],
      "sources": [
        {
          "url": "https://www.nj.gov/treasury/taxation/cbt/surtax.shtml",
          "title": "Surtax",
          "publisher": "agency-primary",
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          "note": "Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed."
        }
      ]
    },
    {
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      "id": "US-NM",
      "country": "US",
      "level": "state",
      "name": "New Mexico",
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        "single": 12950
      },
      "taxesCapitalGains": true,
      "capitalGainsTreatment": {
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      "country": "US",
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      "dataStatus": "official",
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      "sources": []
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    {
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      "name": "New York",
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      "dataStatus": "official",
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      "sources": []
    },
    {
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        {
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      ],
      "sources": [
        {
          "url": "https://tax.ohio.gov/individual/file-now/annual-tax-rates",
          "title": "Annual Tax Rates",
          "publisher": "agency-primary",
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          "covers": [
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          "note": "Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed."
        }
      ]
    },
    {
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      "country": "US",
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      "name": "Oklahoma",
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        {
          "url": "https://oklahoma.gov/content/dam/ok/en/tax/documents/forms/individuals/past-year/2022/511-Pkt-2022.pdf",
          "title": "511 Pkt 2022",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
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          ],
          "checkedAt": "2026-07-31",
          "note": "Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed."
        }
      ]
    },
    {
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      "id": "US-OR",
      "country": "US",
      "level": "state",
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        {
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          "publisher": "agency-primary",
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          ],
          "checkedAt": "2026-07-31",
          "note": "Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed."
        }
      ]
    },
    {
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      "id": "US-PA",
      "country": "US",
      "level": "state",
      "name": "Pennsylvania",
      "taxesCapitalGains": true,
      "corporateRate": 0.0999,
      "dataStatus": "official",
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    {
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      "country": "US",
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        {
          "url": "https://tax.ri.gov/sites/g/files/xkgbur541/files/2022-12/2022%20Tax%20Rate%20and%20Worksheets.pdf",
          "title": "2022 Tax Rate And Worksheets",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
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          ],
          "checkedAt": "2026-02-24",
          "note": "Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed."
        }
      ]
    },
    {
      "year": 2022,
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      "country": "US",
      "level": "state",
      "name": "South Carolina",
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      "taxesCapitalGains": true,
      "capitalGainsTreatment": {
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      "dataStatus": "official",
      "verifiedAt": "2026-07-31",
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        {
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          "max": 16040,
          "rate": 0.03
        },
        {
          "min": 16040,
          "max": null,
          "rate": 0.065
        }
      ],
      "sources": []
    },
    {
      "year": 2022,
      "id": "US-SD",
      "country": "US",
      "level": "state",
      "name": "South Dakota",
      "taxesCapitalGains": false,
      "corporateRate": 0,
      "dataStatus": "official",
      "verifiedAt": "2026-02-24",
      "brackets": [
        {
          "min": 0,
          "max": null,
          "rate": 0
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      ],
      "sources": [
        {
          "url": "https://dor.sd.gov/individuals/taxes/",
          "title": "Individuals",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-02-24",
          "note": "Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed."
        }
      ]
    },
    {
      "year": 2022,
      "id": "US-TN",
      "country": "US",
      "level": "state",
      "name": "Tennessee",
      "taxesCapitalGains": false,
      "corporateRate": 0.065,
      "dataStatus": "official",
      "verifiedAt": "2026-07-31",
      "brackets": [
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          "max": null,
          "rate": 0
        }
      ],
      "sources": []
    },
    {
      "year": 2022,
      "id": "US-TX",
      "country": "US",
      "level": "state",
      "name": "Texas",
      "taxesCapitalGains": false,
      "corporateRate": 0,
      "dataStatus": "official",
      "verifiedAt": "2026-02-24",
      "brackets": [
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      ],
      "sources": []
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    {
      "year": 2022,
      "id": "US-UT",
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      },
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      "country": "US",
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          "url": "https://revenue.wyo.gov/home",
          "title": "Revenue",
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          "note": "Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed."
        }
      ]
    },
    {
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      "id": "US",
      "country": "US",
      "level": "federal",
      "name": "United States (federal)",
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        "single": 13850
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      "country": "US",
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          "url": "https://portal.ct.gov/-/media/drs/forms/2023/income/ct-1040-tcs_1223.pdf",
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        }
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    },
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        "single": 13850
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        {
          "url": "https://otr.cfo.dc.gov/page/dc-individual-and-fiduciary-income-tax-rates",
          "title": "Dc Individual And Fiduciary Income Tax Rates",
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          "note": "Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed."
        }
      ]
    },
    {
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      "name": "Hawaii",
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          ],
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          "note": "Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed."
        }
      ]
    },
    {
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        {
          "url": "https://revenue.iowa.gov/2023-changes-iowa-individual-income-tax",
          "title": "2023 Changes Iowa Individual Income Tax",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed."
        }
      ]
    },
    {
      "year": 2023,
      "id": "US-ID",
      "country": "US",
      "level": "state",
      "name": "Idaho",
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      },
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          "url": "https://tax.idaho.gov/taxes/income-tax/individual-income/individual-income-tax-rate-schedule/",
          "title": "Individual Income Tax Rate Schedule",
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          "covers": [
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          ],
          "checkedAt": "2026-07-31",
          "note": "Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed."
        }
      ]
    },
    {
      "year": 2023,
      "id": "US-IL",
      "country": "US",
      "level": "state",
      "name": "Illinois",
      "standardDeduction": {
        "single": 2425
      },
      "taxesCapitalGains": true,
      "corporateRate": 0.095,
      "dataStatus": "official",
      "verifiedAt": "2026-07-31",
      "brackets": [
        {
          "min": 0,
          "max": null,
          "rate": 0.0495
        }
      ],
      "sources": []
    },
    {
      "year": 2023,
      "id": "US-IN",
      "country": "US",
      "level": "state",
      "name": "Indiana",
      "standardDeduction": {
        "single": 1000
      },
      "taxesCapitalGains": true,
      "corporateRate": 0.049,
      "notes": "Simplified model uses state-level Indiana rates only. County income taxes are excluded.",
      "dataStatus": "official",
      "verifiedAt": "2026-07-31",
      "brackets": [
        {
          "min": 0,
          "max": null,
          "rate": 0.0315
        }
      ],
      "sources": []
    },
    {
      "year": 2023,
      "id": "US-KS",
      "country": "US",
      "level": "state",
      "name": "Kansas",
      "standardDeduction": {
        "single": 5750
      },
      "taxesCapitalGains": true,
      "corporateRate": 0.07,
      "dataStatus": "official",
      "verifiedAt": "2026-07-31",
      "brackets": [
        {
          "min": 0,
          "max": 15000,
          "rate": 0.031
        },
        {
          "min": 15000,
          "max": 30000,
          "rate": 0.0525
        },
        {
          "min": 30000,
          "max": null,
          "rate": 0.057
        }
      ],
      "sources": []
    },
    {
      "year": 2023,
      "id": "US-KY",
      "country": "US",
      "level": "state",
      "name": "Kentucky",
      "standardDeduction": {
        "single": 2980
      },
      "taxesCapitalGains": true,
      "corporateRate": 0.05,
      "dataStatus": "official",
      "verifiedAt": "2026-07-31",
      "brackets": [
        {
          "min": 0,
          "max": null,
          "rate": 0.045
        }
      ],
      "sources": []
    },
    {
      "year": 2023,
      "id": "US-LA",
      "country": "US",
      "level": "state",
      "name": "Louisiana",
      "standardDeduction": {
        "single": 4500
      },
      "taxesCapitalGains": true,
      "corporateRate": 0.075,
      "dataStatus": "official",
      "verifiedAt": "2026-02-24",
      "brackets": [
        {
          "min": 0,
          "max": 12500,
          "rate": 0.0185
        },
        {
          "min": 12500,
          "max": 50000,
          "rate": 0.035
        },
        {
          "min": 50000,
          "max": null,
          "rate": 0.0425
        }
      ],
      "sources": []
    },
    {
      "year": 2023,
      "id": "US-MA",
      "country": "US",
      "level": "state",
      "name": "Massachusetts",
      "standardDeduction": {
        "single": 4400
      },
      "taxesCapitalGains": true,
      "corporateRate": 0.08,
      "dataStatus": "official",
      "verifiedAt": "2026-07-31",
      "brackets": [
        {
          "min": 0,
          "max": 1000000,
          "rate": 0.05
        },
        {
          "min": 1000000,
          "max": null,
          "rate": 0.09
        }
      ],
      "sources": []
    },
    {
      "year": 2023,
      "id": "US-MD",
      "country": "US",
      "level": "state",
      "name": "Maryland",
      "standardDeduction": {
        "single": 2550
      },
      "exemptionTiers": [
        {
          "upToIncome": 100000,
          "amount": 3200
        },
        {
          "upToIncome": 125000,
          "amount": 1600
        },
        {
          "upToIncome": 150000,
          "amount": 800
        }
      ],
      "taxesCapitalGains": true,
      "corporateRate": 0.0825,
      "dataStatus": "official",
      "verifiedAt": "2026-07-31",
      "brackets": [
        {
          "min": 0,
          "max": 1000,
          "rate": 0.02
        },
        {
          "min": 1000,
          "max": 2000,
          "rate": 0.03
        },
        {
          "min": 2000,
          "max": 3000,
          "rate": 0.04
        },
        {
          "min": 3000,
          "max": 100000,
          "rate": 0.0475
        },
        {
          "min": 100000,
          "max": 125000,
          "rate": 0.05
        },
        {
          "min": 125000,
          "max": 150000,
          "rate": 0.0525
        },
        {
          "min": 150000,
          "max": 250000,
          "rate": 0.055
        },
        {
          "min": 250000,
          "max": null,
          "rate": 0.0575
        }
      ],
      "sources": []
    },
    {
      "year": 2023,
      "id": "US-ME",
      "country": "US",
      "level": "state",
      "name": "Maine",
      "taxesCapitalGains": true,
      "corporateRate": 0.0893,
      "dataStatus": "official",
      "verifiedAt": "2026-07-31",
      "brackets": [
        {
          "min": 0,
          "max": 24500,
          "rate": 0.058
        },
        {
          "min": 24500,
          "max": 58050,
          "rate": 0.0675
        },
        {
          "min": 58050,
          "max": null,
          "rate": 0.0715
        }
      ],
      "sources": [
        {
          "url": "https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/ind_tax_rate_sched_2023.pdf",
          "title": "Ind Tax Rate Sched 2023",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed."
        }
      ]
    },
    {
      "year": 2023,
      "id": "US-MI",
      "country": "US",
      "level": "state",
      "name": "Michigan",
      "standardDeduction": {
        "single": 5400
      },
      "taxesCapitalGains": true,
      "corporateRate": 0.06,
      "dataStatus": "official",
      "verifiedAt": "2026-07-31",
      "brackets": [
        {
          "min": 0,
          "max": null,
          "rate": 0.0405
        }
      ],
      "sources": []
    },
    {
      "year": 2023,
      "id": "US-MN",
      "country": "US",
      "level": "state",
      "name": "Minnesota",
      "standardDeduction": {
        "single": 13825
      },
      "taxesCapitalGains": true,
      "corporateRate": 0.098,
      "dataStatus": "provisional",
      "notes": "TY2023 standard deduction $13,825 is a lower-confidence review figure. Confirm against the 2023 M1 instructions.",
      "verifiedAt": "2026-07-31",
      "brackets": [
        {
          "min": 0,
          "max": 30070,
          "rate": 0.0535
        },
        {
          "min": 30070,
          "max": 98760,
          "rate": 0.068
        },
        {
          "min": 98760,
          "max": 183340,
          "rate": 0.0785
        },
        {
          "min": 183340,
          "max": null,
          "rate": 0.0985
        }
      ],
      "sources": []
    },
    {
      "year": 2023,
      "id": "US-MO",
      "country": "US",
      "level": "state",
      "name": "Missouri",
      "standardDeduction": {
        "single": 13850
      },
      "taxesCapitalGains": true,
      "corporateRate": 0.04,
      "dataStatus": "official",
      "verifiedAt": "2026-07-31",
      "brackets": [
        {
          "min": 0,
          "max": 1207,
          "rate": 0
        },
        {
          "min": 1207,
          "max": 2414,
          "rate": 0.02
        },
        {
          "min": 2414,
          "max": 3621,
          "rate": 0.025
        },
        {
          "min": 3621,
          "max": 4828,
          "rate": 0.03
        },
        {
          "min": 4828,
          "max": 6035,
          "rate": 0.035
        },
        {
          "min": 6035,
          "max": 7242,
          "rate": 0.04
        },
        {
          "min": 7242,
          "max": 8449,
          "rate": 0.045
        },
        {
          "min": 8449,
          "max": null,
          "rate": 0.0495
        }
      ],
      "sources": []
    },
    {
      "year": 2023,
      "id": "US-MS",
      "country": "US",
      "level": "state",
      "name": "Mississippi",
      "standardDeduction": {
        "single": 8300
      },
      "taxesCapitalGains": true,
      "corporateRate": 0.05,
      "dataStatus": "provisional",
      "notes": "TY2023 $8,300 shield ($2,300 standard deduction + $6,000 exemption) rests on the review's 'unchanged' framing. Confirm against the 2023 Form 80-100 instructions.",
      "verifiedAt": "2026-07-31",
      "brackets": [
        {
          "min": 0,
          "max": 10000,
          "rate": 0
        },
        {
          "min": 10000,
          "max": null,
          "rate": 0.05
        }
      ],
      "sources": []
    },
    {
      "year": 2023,
      "id": "US-MT",
      "country": "US",
      "level": "state",
      "name": "Montana",
      "standardDeduction": {
        "single": 8500
      },
      "taxesCapitalGains": true,
      "corporateRate": 0.0675,
      "dataStatus": "official",
      "verifiedAt": "2026-07-31",
      "brackets": [
        {
          "min": 0,
          "max": 3600,
          "rate": 0.01
        },
        {
          "min": 3600,
          "max": 6300,
          "rate": 0.02
        },
        {
          "min": 6300,
          "max": 9700,
          "rate": 0.03
        },
        {
          "min": 9700,
          "max": 13000,
          "rate": 0.04
        },
        {
          "min": 13000,
          "max": 16800,
          "rate": 0.05
        },
        {
          "min": 16800,
          "max": 21600,
          "rate": 0.06
        },
        {
          "min": 21600,
          "max": null,
          "rate": 0.0675
        }
      ],
      "sources": [
        {
          "url": "https://revenue.mt.gov/taxes/tax-tables-and-deductions/2023",
          "title": "Tax Tables And Deductions — 2023",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed."
        }
      ]
    },
    {
      "year": 2023,
      "id": "US-NC",
      "country": "US",
      "level": "state",
      "name": "North Carolina",
      "standardDeduction": {
        "single": 12750
      },
      "taxesCapitalGains": true,
      "corporateRate": 0.025,
      "dataStatus": "official",
      "verifiedAt": "2026-07-31",
      "brackets": [
        {
          "min": 0,
          "max": null,
          "rate": 0.0475
        }
      ],
      "sources": []
    },
    {
      "year": 2023,
      "id": "US-ND",
      "country": "US",
      "level": "state",
      "name": "North Dakota",
      "standardDeduction": {
        "single": 13850
      },
      "taxesCapitalGains": true,
      "capitalGainsTreatment": {
        "exclusionRate": 0.4
      },
      "corporateRate": 0.0431,
      "dataStatus": "official",
      "verifiedAt": "2026-07-31",
      "brackets": [
        {
          "min": 0,
          "max": 44725,
          "rate": 0
        },
        {
          "min": 44725,
          "max": 225975,
          "rate": 0.0195
        },
        {
          "min": 225975,
          "max": null,
          "rate": 0.025
        }
      ],
      "sources": []
    },
    {
      "year": 2023,
      "id": "US-NE",
      "country": "US",
      "level": "state",
      "name": "Nebraska",
      "standardDeduction": {
        "single": 7900
      },
      "taxesCapitalGains": true,
      "corporateRate": 0.0725,
      "dataStatus": "provisional",
      "notes": "TY2023 standard deduction $7,900 is a lower-confidence review figure. Confirm against the 2023 Form 1040N instructions.",
      "verifiedAt": "2026-07-31",
      "brackets": [
        {
          "min": 0,
          "max": 3700,
          "rate": 0.0246
        },
        {
          "min": 3700,
          "max": 22170,
          "rate": 0.0351
        },
        {
          "min": 22170,
          "max": 35730,
          "rate": 0.0501
        },
        {
          "min": 35730,
          "max": null,
          "rate": 0.0664
        }
      ],
      "sources": [
        {
          "url": "https://revenue.nebraska.gov/sites/default/files/doc/research/chronology/4-607table1.pdf",
          "title": "4 607table1",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed."
        }
      ]
    },
    {
      "year": 2023,
      "id": "US-NH",
      "country": "US",
      "level": "state",
      "name": "New Hampshire",
      "taxesCapitalGains": false,
      "corporateRate": 0.075,
      "notes": "New Hampshire's Interest & Dividends tax (RSA ch. 77) was live in TY2023 at 4% on interest/dividends income (after a $2,400/$4,800 exemption). This calculator has no interest/dividends input field and reports $0 for New Hampshire; wages/salary are correctly untaxed, but I&D tax liability is not computed by this tool.",
      "dataStatus": "official",
      "verifiedAt": "2026-07-31",
      "brackets": [
        {
          "min": 0,
          "max": null,
          "rate": 0
        }
      ],
      "sources": [
        {
          "url": "https://gc.nh.gov/rsa/html/V/77-A/77-A-2.htm",
          "title": "77 A 2",
          "publisher": "statute",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed."
        }
      ]
    },
    {
      "year": 2023,
      "id": "US-NJ",
      "country": "US",
      "level": "state",
      "name": "New Jersey",
      "standardDeduction": {
        "single": 1000
      },
      "taxesCapitalGains": true,
      "corporateRate": 0.115,
      "dataStatus": "official",
      "verifiedAt": "2026-07-31",
      "brackets": [
        {
          "min": 0,
          "max": 20000,
          "rate": 0.014
        },
        {
          "min": 20000,
          "max": 35000,
          "rate": 0.0175
        },
        {
          "min": 35000,
          "max": 40000,
          "rate": 0.035
        },
        {
          "min": 40000,
          "max": 75000,
          "rate": 0.05525
        },
        {
          "min": 75000,
          "max": 500000,
          "rate": 0.0637
        },
        {
          "min": 500000,
          "max": 1000000,
          "rate": 0.0897
        },
        {
          "min": 1000000,
          "max": null,
          "rate": 0.1075
        }
      ],
      "sources": [
        {
          "url": "https://www.nj.gov/treasury/taxation/cbt/surtax.shtml",
          "title": "Surtax",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed."
        }
      ]
    },
    {
      "year": 2023,
      "id": "US-NM",
      "country": "US",
      "level": "state",
      "name": "New Mexico",
      "standardDeduction": {
        "single": 13850
      },
      "taxesCapitalGains": true,
      "capitalGainsTreatment": {
        "exclusionRate": 0.4,
        "flatExclusion": 1000
      },
      "corporateRate": 0.059,
      "dataStatus": "official",
      "verifiedAt": "2026-07-31",
      "brackets": [
        {
          "min": 0,
          "max": 5500,
          "rate": 0.017
        },
        {
          "min": 5500,
          "max": 11000,
          "rate": 0.032
        },
        {
          "min": 11000,
          "max": 16000,
          "rate": 0.047
        },
        {
          "min": 16000,
          "max": 210000,
          "rate": 0.049
        },
        {
          "min": 210000,
          "max": null,
          "rate": 0.059
        }
      ],
      "sources": []
    },
    {
      "year": 2023,
      "id": "US-NV",
      "country": "US",
      "level": "state",
      "name": "Nevada",
      "taxesCapitalGains": false,
      "corporateRate": 0,
      "dataStatus": "official",
      "verifiedAt": "2026-07-31",
      "brackets": [
        {
          "min": 0,
          "max": null,
          "rate": 0
        }
      ],
      "sources": []
    },
    {
      "year": 2023,
      "id": "US-NY",
      "country": "US",
      "level": "state",
      "name": "New York",
      "standardDeduction": {
        "single": 8000
      },
      "taxesCapitalGains": true,
      "corporateRate": 0.0725,
      "dataStatus": "official",
      "verifiedAt": "2026-07-31",
      "brackets": [
        {
          "min": 0,
          "max": 8500,
          "rate": 0.04
        },
        {
          "min": 8500,
          "max": 11700,
          "rate": 0.045
        },
        {
          "min": 11700,
          "max": 13900,
          "rate": 0.0525
        },
        {
          "min": 13900,
          "max": 80650,
          "rate": 0.055
        },
        {
          "min": 80650,
          "max": 215400,
          "rate": 0.06
        },
        {
          "min": 215400,
          "max": 1077550,
          "rate": 0.0685
        },
        {
          "min": 1077550,
          "max": 5000000,
          "rate": 0.0965
        },
        {
          "min": 5000000,
          "max": 25000000,
          "rate": 0.103
        },
        {
          "min": 25000000,
          "max": null,
          "rate": 0.109
        }
      ],
      "sources": []
    },
    {
      "year": 2023,
      "id": "US-OH",
      "country": "US",
      "level": "state",
      "name": "Ohio",
      "standardDeduction": {
        "single": 2400,
        "phaseOut": {
          "startIncome": 40000,
          "reductionPerStep": 250,
          "stepIncome": 40000,
          "floor": 1900
        }
      },
      "taxesCapitalGains": true,
      "corporateRate": 0,
      "dataStatus": "official",
      "verifiedAt": "2026-07-31",
      "brackets": [
        {
          "min": 0,
          "max": 26050,
          "rate": 0
        },
        {
          "min": 26050,
          "max": 100000,
          "rate": 0.0275
        },
        {
          "min": 100000,
          "max": 115300,
          "rate": 0.03688
        },
        {
          "min": 115300,
          "max": null,
          "rate": 0.0375
        }
      ],
      "sources": [
        {
          "url": "https://tax.ohio.gov/individual/file-now/annual-tax-rates",
          "title": "Annual Tax Rates",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed."
        }
      ]
    },
    {
      "year": 2023,
      "id": "US-OK",
      "country": "US",
      "level": "state",
      "name": "Oklahoma",
      "standardDeduction": {
        "single": 6350
      },
      "taxesCapitalGains": true,
      "corporateRate": 0.04,
      "dataStatus": "official",
      "verifiedAt": "2026-07-31",
      "brackets": [
        {
          "min": 0,
          "max": 1000,
          "rate": 0.0025
        },
        {
          "min": 1000,
          "max": 2500,
          "rate": 0.0075
        },
        {
          "min": 2500,
          "max": 3750,
          "rate": 0.0175
        },
        {
          "min": 3750,
          "max": 4900,
          "rate": 0.0275
        },
        {
          "min": 4900,
          "max": 7200,
          "rate": 0.0375
        },
        {
          "min": 7200,
          "max": null,
          "rate": 0.0475
        }
      ],
      "sources": []
    },
    {
      "year": 2023,
      "id": "US-OR",
      "country": "US",
      "level": "state",
      "name": "Oregon",
      "standardDeduction": {
        "single": 2605
      },
      "taxesCapitalGains": true,
      "corporateRate": 0.076,
      "dataStatus": "official",
      "verifiedAt": "2026-07-31",
      "brackets": [
        {
          "min": 0,
          "max": 4050,
          "rate": 0.0475
        },
        {
          "min": 4050,
          "max": 10200,
          "rate": 0.0675
        },
        {
          "min": 10200,
          "max": 125000,
          "rate": 0.0875
        },
        {
          "min": 125000,
          "max": null,
          "rate": 0.099
        }
      ],
      "sources": []
    },
    {
      "year": 2023,
      "id": "US-PA",
      "country": "US",
      "level": "state",
      "name": "Pennsylvania",
      "taxesCapitalGains": true,
      "corporateRate": 0.0899,
      "dataStatus": "official",
      "verifiedAt": "2026-02-24",
      "brackets": [
        {
          "min": 0,
          "max": null,
          "rate": 0.0307
        }
      ],
      "sources": []
    },
    {
      "year": 2023,
      "id": "US-RI",
      "country": "US",
      "level": "state",
      "name": "Rhode Island",
      "standardDeduction": {
        "single": 14700,
        "phaseOut": {
          "startIncome": 233750,
          "reductionPerStep": 2940,
          "stepIncome": 6700,
          "floor": 0
        }
      },
      "taxesCapitalGains": true,
      "corporateRate": 0.07,
      "dataStatus": "official",
      "verifiedAt": "2026-02-24",
      "brackets": [
        {
          "min": 0,
          "max": 73450,
          "rate": 0.0375
        },
        {
          "min": 73450,
          "max": 166950,
          "rate": 0.0475
        },
        {
          "min": 166950,
          "max": null,
          "rate": 0.0599
        }
      ],
      "sources": [
        {
          "url": "https://tax.ri.gov/sites/g/files/xkgbur541/files/2023-12/2023%20Tax%20Rate%20and%20Worksheets.pdf",
          "title": "2023 Tax Rate And Worksheets",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-02-24",
          "note": "Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed."
        }
      ]
    },
    {
      "year": 2023,
      "id": "US-SC",
      "country": "US",
      "level": "state",
      "name": "South Carolina",
      "standardDeduction": {
        "single": 13850
      },
      "taxesCapitalGains": true,
      "capitalGainsTreatment": {
        "exclusionRate": 0.44
      },
      "corporateRate": 0.05,
      "dataStatus": "provisional",
      "notes": "TY2023 modeled flat at the 6.4% top rate (SC DOR; was wrongly 6.5%). The real schedule's 0%/3% lower brackets (~$3,410/~$16,700) remain unmodeled pending SC1040TT_2023 -- overstates tax at low incomes.",
      "verifiedAt": "2026-07-31",
      "brackets": [
        {
          "min": 0,
          "max": null,
          "rate": 0.064
        }
      ],
      "sources": []
    },
    {
      "year": 2023,
      "id": "US-SD",
      "country": "US",
      "level": "state",
      "name": "South Dakota",
      "taxesCapitalGains": false,
      "corporateRate": 0,
      "dataStatus": "official",
      "verifiedAt": "2026-02-24",
      "brackets": [
        {
          "min": 0,
          "max": null,
          "rate": 0
        }
      ],
      "sources": [
        {
          "url": "https://dor.sd.gov/individuals/taxes/",
          "title": "Individuals",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-02-24",
          "note": "Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed."
        }
      ]
    },
    {
      "year": 2023,
      "id": "US-TN",
      "country": "US",
      "level": "state",
      "name": "Tennessee",
      "taxesCapitalGains": false,
      "corporateRate": 0.065,
      "dataStatus": "official",
      "verifiedAt": "2026-07-31",
      "brackets": [
        {
          "min": 0,
          "max": null,
          "rate": 0
        }
      ],
      "sources": []
    },
    {
      "year": 2023,
      "id": "US-TX",
      "country": "US",
      "level": "state",
      "name": "Texas",
      "taxesCapitalGains": false,
      "corporateRate": 0,
      "dataStatus": "official",
      "verifiedAt": "2026-02-24",
      "brackets": [
        {
          "min": 0,
          "max": null,
          "rate": 0
        }
      ],
      "sources": []
    },
    {
      "year": 2023,
      "id": "US-UT",
      "country": "US",
      "level": "state",
      "name": "Utah",
      "taxesCapitalGains": true,
      "corporateRate": 0.0465,
      "dataStatus": "official",
      "verifiedAt": "2026-07-31",
      "brackets": [
        {
          "min": 0,
          "max": null,
          "rate": 0.0465
        }
      ],
      "sources": [
        {
          "url": "https://le.utah.gov/~2023/bills/hbillenr/HB0054.pdf",
          "title": "HB0054",
          "publisher": "statute",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed."
        }
      ]
    },
    {
      "year": 2023,
      "id": "US-VA",
      "country": "US",
      "level": "state",
      "name": "Virginia",
      "standardDeduction": {
        "single": 8000
      },
      "taxesCapitalGains": true,
      "corporateRate": 0.06,
      "dataStatus": "official",
      "verifiedAt": "2026-07-31",
      "brackets": [
        {
          "min": 0,
          "max": 3000,
          "rate": 0.02
        },
        {
          "min": 3000,
          "max": 5000,
          "rate": 0.03
        },
        {
          "min": 5000,
          "max": 17000,
          "rate": 0.05
        },
        {
          "min": 17000,
          "max": null,
          "rate": 0.0575
        }
      ],
      "sources": []
    },
    {
      "year": 2023,
      "id": "US-VT",
      "country": "US",
      "level": "state",
      "name": "Vermont",
      "standardDeduction": {
        "single": 11850
      },
      "taxesCapitalGains": true,
      "capitalGainsTreatment": {
        "flatExclusion": 5000
      },
      "corporateRate": 0.085,
      "dataStatus": "official",
      "verifiedAt": "2026-07-31",
      "brackets": [
        {
          "min": 0,
          "max": 45400,
          "rate": 0.0335
        },
        {
          "min": 45400,
          "max": 110050,
          "rate": 0.066
        },
        {
          "min": 110050,
          "max": 229550,
          "rate": 0.076
        },
        {
          "min": 229550,
          "max": null,
          "rate": 0.0875
        }
      ],
      "sources": []
    },
    {
      "year": 2023,
      "id": "US-WA",
      "country": "US",
      "level": "state",
      "name": "Washington",
      "taxesCapitalGains": true,
      "corporateRate": 0,
      "dataStatus": "official",
      "verifiedAt": "2026-07-31",
      "brackets": [
        {
          "min": 0,
          "max": null,
          "rate": 0
        }
      ],
      "sources": [
        {
          "url": "https://dor.wa.gov/taxes-rates/other-taxes/capital-gains-tax",
          "title": "Capital Gains Tax",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed."
        }
      ]
    },
    {
      "year": 2023,
      "id": "US-WI",
      "country": "US",
      "level": "state",
      "name": "Wisconsin",
      "taxesCapitalGains": true,
      "capitalGainsTreatment": {
        "exclusionRate": 0.3
      },
      "corporateRate": 0.079,
      "dataStatus": "official",
      "verifiedAt": "2026-07-31",
      "brackets": [
        {
          "min": 0,
          "max": 13810,
          "rate": 0.035
        },
        {
          "min": 13810,
          "max": 27630,
          "rate": 0.044
        },
        {
          "min": 27630,
          "max": 304170,
          "rate": 0.053
        },
        {
          "min": 304170,
          "max": null,
          "rate": 0.0765
        }
      ],
      "sources": []
    },
    {
      "year": 2023,
      "id": "US-WV",
      "country": "US",
      "level": "state",
      "name": "West Virginia",
      "standardDeduction": {
        "single": 2000
      },
      "taxesCapitalGains": true,
      "corporateRate": 0.065,
      "dataStatus": "official",
      "verifiedAt": "2026-07-31",
      "brackets": [
        {
          "min": 0,
          "max": 10000,
          "rate": 0.0236
        },
        {
          "min": 10000,
          "max": 25000,
          "rate": 0.0315
        },
        {
          "min": 25000,
          "max": 40000,
          "rate": 0.0354
        },
        {
          "min": 40000,
          "max": 60000,
          "rate": 0.0472
        },
        {
          "min": 60000,
          "max": null,
          "rate": 0.0512
        }
      ],
      "sources": []
    },
    {
      "year": 2023,
      "id": "US-WY",
      "country": "US",
      "level": "state",
      "name": "Wyoming",
      "taxesCapitalGains": false,
      "corporateRate": 0,
      "dataStatus": "official",
      "verifiedAt": "2026-02-24",
      "brackets": [
        {
          "min": 0,
          "max": null,
          "rate": 0
        }
      ],
      "sources": [
        {
          "url": "https://revenue.wyo.gov/home",
          "title": "Revenue",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-02-24",
          "note": "Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed."
        }
      ]
    },
    {
      "year": 2024,
      "id": "US",
      "country": "US",
      "level": "federal",
      "name": "United States (federal)",
      "standardDeduction": {
        "single": 14600
      },
      "taxesCapitalGains": true,
      "capitalGainsBrackets": [
        {
          "min": 0,
          "max": 47025,
          "rate": 0
        },
        {
          "min": 47025,
          "max": 518900,
          "rate": 0.15
        },
        {
          "min": 518900,
          "max": null,
          "rate": 0.2
        }
      ],
      "corporateRate": 0.21,
      "dataStatus": "official",
      "verifiedAt": "2026-02-24",
      "brackets": [
        {
          "min": 0,
          "max": 11600,
          "rate": 0.1
        },
        {
          "min": 11600,
          "max": 47150,
          "rate": 0.12
        },
        {
          "min": 47150,
          "max": 100525,
          "rate": 0.22
        },
        {
          "min": 100525,
          "max": 191950,
          "rate": 0.24
        },
        {
          "min": 191950,
          "max": 243725,
          "rate": 0.32
        },
        {
          "min": 243725,
          "max": 609350,
          "rate": 0.35
        },
        {
          "min": 609350,
          "max": null,
          "rate": 0.37
        }
      ],
      "sources": [
        {
          "url": "https://www.irs.gov/pub/irs-drop/rp-23-34.pdf",
          "title": "Rev. Proc. 2023-34",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-02-24",
          "note": "Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed."
        }
      ]
    },
    {
      "year": 2024,
      "id": "US-AK",
      "country": "US",
      "level": "state",
      "name": "Alaska",
      "taxesCapitalGains": false,
      "corporateRate": 0.094,
      "dataStatus": "official",
      "verifiedAt": "2026-07-31",
      "brackets": [
        {
          "min": 0,
          "max": null,
          "rate": 0
        }
      ],
      "sources": [
        {
          "url": "https://tax.alaska.gov/programs/programs/index.aspx?60380",
          "title": "Programs",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed."
        }
      ]
    },
    {
      "year": 2024,
      "id": "US-AL",
      "country": "US",
      "level": "state",
      "name": "Alabama",
      "standardDeduction": {
        "single": 4500,
        "phaseOut": {
          "startIncome": 25999,
          "reductionPerStep": 25,
          "stepIncome": 500,
          "floor": 4000
        }
      },
      "taxesCapitalGains": true,
      "corporateRate": 0.065,
      "dataStatus": "official",
      "verifiedAt": "2026-07-31",
      "brackets": [
        {
          "min": 0,
          "max": 500,
          "rate": 0.02
        },
        {
          "min": 500,
          "max": 3000,
          "rate": 0.04
        },
        {
          "min": 3000,
          "max": null,
          "rate": 0.05
        }
      ],
      "sources": [
        {
          "url": "https://www.revenue.alabama.gov/individual-corporate/individual-income-tax/",
          "title": "Individual Income Tax",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed."
        }
      ]
    },
    {
      "year": 2024,
      "id": "US-AR",
      "country": "US",
      "level": "state",
      "name": "Arkansas",
      "standardDeduction": {
        "single": 2410
      },
      "personalCredit": 29,
      "taxesCapitalGains": true,
      "capitalGainsTreatment": {
        "exclusionRate": 0.5,
        "fullyExemptAbove": 10000000
      },
      "corporateRate": 0.043,
      "dataStatus": "provisional",
      "notes": "TY2024 standard deduction $2,410 is a lower-confidence review figure (an NFC bulletin attributes $2,410 to TY2025). Confirm against DFA's 2024 tables.",
      "verifiedAt": "2026-07-31",
      "brackets": [
        {
          "min": 0,
          "max": 5499,
          "rate": 0
        },
        {
          "min": 5499,
          "max": 10899,
          "rate": 0.02
        },
        {
          "min": 10899,
          "max": 15599,
          "rate": 0.03
        },
        {
          "min": 15599,
          "max": 25699,
          "rate": 0.034
        },
        {
          "min": 25699,
          "max": null,
          "rate": 0.039
        }
      ],
      "sources": [
        {
          "url": "https://www.dfa.arkansas.gov/office/taxes/income-tax-administration/individual-income-tax/",
          "title": "Individual Income Tax",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed."
        }
      ]
    },
    {
      "year": 2024,
      "id": "US-AZ",
      "country": "US",
      "level": "state",
      "name": "Arizona",
      "standardDeduction": {
        "single": 14600
      },
      "taxesCapitalGains": true,
      "capitalGainsTreatment": {
        "exclusionRate": 0.25
      },
      "corporateRate": 0.049,
      "dataStatus": "official",
      "verifiedAt": "2026-07-31",
      "brackets": [
        {
          "min": 0,
          "max": null,
          "rate": 0.025
        }
      ],
      "sources": [
        {
          "url": "https://azdor.gov/forms/individual-income-tax-highlights",
          "title": "Individual Income Tax Highlights",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed."
        }
      ]
    },
    {
      "year": 2024,
      "id": "US-CA",
      "country": "US",
      "level": "state",
      "name": "California",
      "standardDeduction": {
        "single": 5540
      },
      "taxesCapitalGains": true,
      "corporateRate": 0.0884,
      "dataStatus": "official",
      "verifiedAt": "2026-07-31",
      "brackets": [
        {
          "min": 0,
          "max": 10756,
          "rate": 0.01
        },
        {
          "min": 10756,
          "max": 25499,
          "rate": 0.02
        },
        {
          "min": 25499,
          "max": 40245,
          "rate": 0.04
        },
        {
          "min": 40245,
          "max": 55866,
          "rate": 0.06
        },
        {
          "min": 55866,
          "max": 70606,
          "rate": 0.08
        },
        {
          "min": 70606,
          "max": 360659,
          "rate": 0.093
        },
        {
          "min": 360659,
          "max": 432787,
          "rate": 0.103
        },
        {
          "min": 432787,
          "max": 721314,
          "rate": 0.113
        },
        {
          "min": 721314,
          "max": null,
          "rate": 0.123
        }
      ],
      "sources": [
        {
          "url": "https://www.ftb.ca.gov/forms/2024/2024-540-tax-rate-schedules.pdf",
          "title": "2024 540 Tax Rate Schedules",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed."
        }
      ]
    },
    {
      "year": 2024,
      "id": "US-CO",
      "country": "US",
      "level": "state",
      "name": "Colorado",
      "standardDeduction": {
        "single": 14600,
        "phaseOut": {
          "startIncome": 299999,
          "reductionPerStep": 2600,
          "stepIncome": 1,
          "floor": 12000
        }
      },
      "taxesCapitalGains": true,
      "corporateRate": 0.0425,
      "dataStatus": "official",
      "verifiedAt": "2026-07-31",
      "brackets": [
        {
          "min": 0,
          "max": null,
          "rate": 0.0425
        }
      ],
      "sources": [
        {
          "url": "https://tax.colorado.gov/individual-income-tax-guide",
          "title": "Individual Income Tax Guide",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed."
        }
      ]
    },
    {
      "year": 2024,
      "id": "US-CT",
      "country": "US",
      "level": "state",
      "name": "Connecticut",
      "standardDeduction": {
        "single": 15000,
        "phaseOut": {
          "startIncome": 30000,
          "reductionPerStep": 1000,
          "stepIncome": 1000,
          "floor": 0
        }
      },
      "taxesCapitalGains": true,
      "corporateRate": 0.0825,
      "dataStatus": "official",
      "verifiedAt": "2026-07-31",
      "brackets": [
        {
          "min": 0,
          "max": 10000,
          "rate": 0.02
        },
        {
          "min": 10000,
          "max": 50000,
          "rate": 0.045
        },
        {
          "min": 50000,
          "max": 100000,
          "rate": 0.055
        },
        {
          "min": 100000,
          "max": 200000,
          "rate": 0.06
        },
        {
          "min": 200000,
          "max": 250000,
          "rate": 0.065
        },
        {
          "min": 250000,
          "max": 500000,
          "rate": 0.069
        },
        {
          "min": 500000,
          "max": null,
          "rate": 0.0699
        }
      ],
      "sources": [
        {
          "url": "https://portal.ct.gov/drs/individuals/resident-income-tax/tax-information",
          "title": "Tax Information",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed."
        }
      ]
    },
    {
      "year": 2024,
      "id": "US-DC",
      "country": "US",
      "level": "state",
      "name": "District of Columbia",
      "standardDeduction": {
        "single": 14600
      },
      "taxesCapitalGains": true,
      "corporateRate": 0.0825,
      "dataStatus": "official",
      "verifiedAt": "2026-07-31",
      "brackets": [
        {
          "min": 0,
          "max": 10000,
          "rate": 0.04
        },
        {
          "min": 10000,
          "max": 40000,
          "rate": 0.06
        },
        {
          "min": 40000,
          "max": 60000,
          "rate": 0.065
        },
        {
          "min": 60000,
          "max": 250000,
          "rate": 0.085
        },
        {
          "min": 250000,
          "max": 500000,
          "rate": 0.0925
        },
        {
          "min": 500000,
          "max": 1000000,
          "rate": 0.0975
        },
        {
          "min": 1000000,
          "max": null,
          "rate": 0.1075
        }
      ],
      "sources": [
        {
          "url": "https://otr.cfo.dc.gov/page/dc-individual-and-fiduciary-income-tax-rates",
          "title": "Dc Individual And Fiduciary Income Tax Rates",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed."
        }
      ]
    },
    {
      "year": 2024,
      "id": "US-DE",
      "country": "US",
      "level": "state",
      "name": "Delaware",
      "standardDeduction": {
        "single": 3250
      },
      "personalCredit": 110,
      "taxesCapitalGains": true,
      "corporateRate": 0.087,
      "dataStatus": "official",
      "verifiedAt": "2026-07-31",
      "brackets": [
        {
          "min": 0,
          "max": 2000,
          "rate": 0
        },
        {
          "min": 2000,
          "max": 5000,
          "rate": 0.022
        },
        {
          "min": 5000,
          "max": 10000,
          "rate": 0.039
        },
        {
          "min": 10000,
          "max": 20000,
          "rate": 0.048
        },
        {
          "min": 20000,
          "max": 25000,
          "rate": 0.052
        },
        {
          "min": 25000,
          "max": 60000,
          "rate": 0.0555
        },
        {
          "min": 60000,
          "max": null,
          "rate": 0.066
        }
      ],
      "sources": [
        {
          "url": "https://revenue.delaware.gov/software-developer/tax-rate-changes/",
          "title": "Tax Rate Changes",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed."
        }
      ]
    },
    {
      "year": 2024,
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      "country": "US",
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      "name": "Florida",
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      "dataStatus": "official",
      "verifiedAt": "2026-02-24",
      "brackets": [
        {
          "min": 0,
          "max": null,
          "rate": 0
        }
      ],
      "sources": [
        {
          "url": "https://floridarevenue.com/taxes/taxesfees/Pages/corporate.aspx",
          "title": "Corporate",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-02-24",
          "note": "Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed."
        }
      ]
    },
    {
      "year": 2024,
      "id": "US-GA",
      "country": "US",
      "level": "state",
      "name": "Georgia",
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        "single": 12000
      },
      "taxesCapitalGains": true,
      "corporateRate": 0.0539,
      "dataStatus": "official",
      "verifiedAt": "2026-07-31",
      "brackets": [
        {
          "min": 0,
          "max": null,
          "rate": 0.0539
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      ],
      "sources": [
        {
          "url": "https://dor.georgia.gov/document/document/2024-it-511-individual-income-tax-booklet/download",
          "title": "2024 It 511 Individual Income Tax Booklet",
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          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed."
        }
      ]
    },
    {
      "year": 2024,
      "id": "US-HI",
      "country": "US",
      "level": "state",
      "name": "Hawaii",
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        "single": 4400
      },
      "taxesCapitalGains": true,
      "capitalGainsTreatment": {
        "maxRate": 0.0725
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      "corporateRate": 0.064,
      "dataStatus": "official",
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          "rate": 0.014
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          "max": 4800,
          "rate": 0.032
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        {
          "min": 4800,
          "max": 9600,
          "rate": 0.055
        },
        {
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          "max": 14400,
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          "max": 150000,
          "rate": 0.0825
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          "max": 200000,
          "rate": 0.1
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        {
          "min": 200000,
          "max": null,
          "rate": 0.11
        }
      ],
      "sources": [
        {
          "url": "https://tax.hawaii.gov/forms/d_18table-on/d_18table-on_p13/",
          "title": "D 18table On P13",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed."
        }
      ]
    },
    {
      "year": 2024,
      "id": "US-IA",
      "country": "US",
      "level": "state",
      "name": "Iowa",
      "standardDeduction": {
        "single": 14600
      },
      "taxesCapitalGains": true,
      "corporateRate": 0.071,
      "dataStatus": "official",
      "verifiedAt": "2026-07-31",
      "brackets": [
        {
          "min": 0,
          "max": 6210,
          "rate": 0.044
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          "max": 31050,
          "rate": 0.0482
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        {
          "min": 31050,
          "max": null,
          "rate": 0.057
        }
      ],
      "sources": [
        {
          "url": "https://revenue.iowa.gov/press-release/2023-10-25/idr-announces-2024-individual-income-tax-brackets-and-interest-rates",
          "title": "Idr Announces 2024 Individual Income Tax Brackets And Interest Rates",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed."
        }
      ]
    },
    {
      "year": 2024,
      "id": "US-ID",
      "country": "US",
      "level": "state",
      "name": "Idaho",
      "standardDeduction": {
        "single": 14600
      },
      "taxesCapitalGains": true,
      "corporateRate": 0.05695,
      "dataStatus": "official",
      "verifiedAt": "2026-07-31",
      "brackets": [
        {
          "min": 0,
          "max": 4673,
          "rate": 0
        },
        {
          "min": 4673,
          "max": null,
          "rate": 0.05695
        }
      ],
      "sources": [
        {
          "url": "https://tax.idaho.gov/taxes/income-tax/individual-income/individual-income-tax-rate-schedule/",
          "title": "Individual Income Tax Rate Schedule",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed."
        }
      ]
    },
    {
      "year": 2024,
      "id": "US-IL",
      "country": "US",
      "level": "state",
      "name": "Illinois",
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        "single": 2775
      },
      "taxesCapitalGains": true,
      "corporateRate": 0.095,
      "dataStatus": "official",
      "verifiedAt": "2026-07-31",
      "brackets": [
        {
          "min": 0,
          "max": null,
          "rate": 0.0495
        }
      ],
      "sources": [
        {
          "url": "https://tax.illinois.gov/research/taxrates/income.html",
          "title": "Income",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed."
        }
      ]
    },
    {
      "year": 2024,
      "id": "US-IN",
      "country": "US",
      "level": "state",
      "name": "Indiana",
      "standardDeduction": {
        "single": 1000
      },
      "taxesCapitalGains": true,
      "corporateRate": 0.049,
      "notes": "Simplified model uses state-level Indiana rates only. County income taxes are excluded.",
      "dataStatus": "official",
      "verifiedAt": "2026-07-31",
      "brackets": [
        {
          "min": 0,
          "max": null,
          "rate": 0.0305
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      ],
      "sources": [
        {
          "url": "https://www.in.gov/dor/resources/tax-rates-and-reports/rates-fees-and-penalties/",
          "title": "Rates Fees And Penalties",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed."
        }
      ]
    },
    {
      "year": 2024,
      "id": "US-KS",
      "country": "US",
      "level": "state",
      "name": "Kansas",
      "standardDeduction": {
        "single": 12765
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      "taxesCapitalGains": true,
      "corporateRate": 0.065,
      "dataStatus": "official",
      "verifiedAt": "2026-07-31",
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        {
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          "max": 23000,
          "rate": 0.052
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        {
          "min": 23000,
          "max": null,
          "rate": 0.0558
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      ],
      "sources": [
        {
          "url": "https://www.ksrevenue.gov/incomebook25.html",
          "title": "Incomebook25",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed."
        }
      ]
    },
    {
      "year": 2024,
      "id": "US-KY",
      "country": "US",
      "level": "state",
      "name": "Kentucky",
      "standardDeduction": {
        "single": 3160
      },
      "taxesCapitalGains": true,
      "corporateRate": 0.05,
      "dataStatus": "official",
      "verifiedAt": "2026-07-31",
      "brackets": [
        {
          "min": 0,
          "max": null,
          "rate": 0.04
        }
      ],
      "sources": [
        {
          "url": "https://revenue.ky.gov/Individual/Individual-Income-Tax",
          "title": "Individual Income Tax",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed."
        }
      ]
    },
    {
      "year": 2024,
      "id": "US-LA",
      "country": "US",
      "level": "state",
      "name": "Louisiana",
      "standardDeduction": {
        "single": 4500
      },
      "taxesCapitalGains": true,
      "corporateRate": 0.075,
      "verifiedAt": "2026-07-31",
      "dataStatus": "official",
      "brackets": [
        {
          "min": 0,
          "max": 12500,
          "rate": 0.0185
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        {
          "min": 12500,
          "max": 50000,
          "rate": 0.035
        },
        {
          "min": 50000,
          "max": null,
          "rate": 0.0425
        }
      ],
      "sources": [
        {
          "url": "https://revenue.louisiana.gov/tax-education-and-faqs/faqs/income-tax-reform/what-are-the-individual-income-tax-rates-and-brackets/",
          "title": "What Are The Individual Income Tax Rates And Brackets",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed."
        }
      ]
    },
    {
      "year": 2024,
      "id": "US-MA",
      "country": "US",
      "level": "state",
      "name": "Massachusetts",
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        "single": 4400
      },
      "taxesCapitalGains": true,
      "corporateRate": 0.08,
      "dataStatus": "official",
      "verifiedAt": "2026-07-31",
      "brackets": [
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          "min": 0,
          "max": 1053750,
          "rate": 0.05
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        {
          "min": 1053750,
          "max": null,
          "rate": 0.09
        }
      ],
      "sources": [
        {
          "url": "https://www.mass.gov/info-details/massachusetts-tax-rates",
          "title": "Massachusetts Tax Rates",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed."
        }
      ]
    },
    {
      "year": 2024,
      "id": "US-MD",
      "country": "US",
      "level": "state",
      "name": "Maryland",
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        "single": 2700
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      "exemptionTiers": [
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          "amount": 3200
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        {
          "upToIncome": 125000,
          "amount": 1600
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        {
          "upToIncome": 150000,
          "amount": 800
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      ],
      "taxesCapitalGains": true,
      "corporateRate": 0.0825,
      "dataStatus": "official",
      "verifiedAt": "2026-10-20",
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          "rate": 0.02
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          "rate": 0.03
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        {
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          "rate": 0.04
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        {
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        {
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        {
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          "min": 150000,
          "max": 250000,
          "rate": 0.055
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        {
          "min": 250000,
          "max": null,
          "rate": 0.0575
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      "sources": [
        {
          "url": "https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/instructions/2024/Resident-Booklet.pdf",
          "title": "Resident Booklet",
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          ],
          "checkedAt": "2026-10-20",
          "note": "Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed."
        }
      ]
    },
    {
      "year": 2024,
      "id": "US-ME",
      "country": "US",
      "level": "state",
      "name": "Maine",
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          "floor": 0
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      "dataStatus": "official",
      "verifiedAt": "2026-07-31",
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        {
          "min": 61600,
          "max": null,
          "rate": 0.0715
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      "sources": [
        {
          "url": "https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/ind_tax_rate_sched_2024.pdf",
          "title": "Ind Tax Rate Sched 2024",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed."
        }
      ]
    },
    {
      "year": 2024,
      "id": "US-MI",
      "country": "US",
      "level": "state",
      "name": "Michigan",
      "standardDeduction": {
        "single": 5600
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      "taxesCapitalGains": true,
      "corporateRate": 0.06,
      "dataStatus": "official",
      "verifiedAt": "2026-07-31",
      "brackets": [
        {
          "min": 0,
          "max": null,
          "rate": 0.0425
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      "sources": [
        {
          "url": "https://www.michigan.gov/treasury/news/2024/02/28/calculation-of-state-individual-income-tax-rate-adjustment-for-2024-tax-year",
          "title": "Calculation Of State Individual Income Tax Rate Adjustment For 2024 Tax…",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed."
        }
      ]
    },
    {
      "year": 2024,
      "id": "US-MN",
      "country": "US",
      "level": "state",
      "name": "Minnesota",
      "standardDeduction": {
        "single": 14575
      },
      "taxesCapitalGains": true,
      "corporateRate": 0.098,
      "dataStatus": "official",
      "verifiedAt": "2026-07-31",
      "brackets": [
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        {
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          "rate": 0.0785
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        {
          "min": 193240,
          "max": null,
          "rate": 0.0985
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      ],
      "sources": [
        {
          "url": "https://www.revenue.state.mn.us/tax-law-changes",
          "title": "Tax Law Changes",
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          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed."
        }
      ]
    },
    {
      "year": 2024,
      "id": "US-MO",
      "country": "US",
      "level": "state",
      "name": "Missouri",
      "standardDeduction": {
        "single": 14600
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      "taxesCapitalGains": true,
      "corporateRate": 0.04,
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        {
          "min": 8911,
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          "rate": 0.048
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      "sources": [
        {
          "url": "https://dor.mo.gov/taxation/individual/tax-types/income/year-changes",
          "title": "Year Changes",
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          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed."
        }
      ]
    },
    {
      "year": 2024,
      "id": "US-MS",
      "country": "US",
      "level": "state",
      "name": "Mississippi",
      "standardDeduction": {
        "single": 8300
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      "taxesCapitalGains": true,
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      "dataStatus": "official",
      "verifiedAt": "2026-07-31",
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          "max": 10000,
          "rate": 0
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        {
          "min": 10000,
          "max": null,
          "rate": 0.047
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      ],
      "sources": [
        {
          "url": "https://www.dor.ms.gov/individual/tax-rates",
          "title": "Tax Rates",
          "publisher": "agency-primary",
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          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed."
        }
      ]
    },
    {
      "year": 2024,
      "id": "US-MT",
      "country": "US",
      "level": "state",
      "name": "Montana",
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        "single": 14600
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      "taxesCapitalGains": true,
      "capitalGainsTreatment": {
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            "rate": 0.03
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            "rate": 0.041
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        ]
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      "dataStatus": "official",
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          "rate": 0.047
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        {
          "min": 20500,
          "max": null,
          "rate": 0.059
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      ],
      "sources": [
        {
          "url": "https://revenue.mt.gov/taxes/tax-tables-and-deductions/2024",
          "title": "Tax Tables And Deductions — 2024",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-02-24",
          "note": "Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed."
        }
      ]
    },
    {
      "year": 2024,
      "id": "US-NC",
      "country": "US",
      "level": "state",
      "name": "North Carolina",
      "standardDeduction": {
        "single": 12750
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      "taxesCapitalGains": true,
      "corporateRate": 0.025,
      "dataStatus": "official",
      "verifiedAt": "2026-07-31",
      "brackets": [
        {
          "min": 0,
          "max": null,
          "rate": 0.045
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      ],
      "sources": [
        {
          "url": "https://www.ncdor.gov/taxes-forms/individual-income-tax/tax-rate-schedules",
          "title": "Tax Rate Schedules",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed."
        }
      ]
    },
    {
      "year": 2024,
      "id": "US-ND",
      "country": "US",
      "level": "state",
      "name": "North Dakota",
      "standardDeduction": {
        "single": 14600
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      "taxesCapitalGains": true,
      "capitalGainsTreatment": {
        "exclusionRate": 0.4
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      "corporateRate": 0.0431,
      "dataStatus": "official",
      "verifiedAt": "2026-07-31",
      "brackets": [
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          "min": 0,
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        },
        {
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          "max": 238200,
          "rate": 0.0195
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        {
          "min": 238200,
          "max": null,
          "rate": 0.025
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      ],
      "sources": [
        {
          "url": "https://www.tax.nd.gov/individual-income-tax",
          "title": "Individual Income Tax",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
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    },
    {
      "year": 2024,
      "id": "US-WV",
      "country": "US",
      "level": "state",
      "name": "West Virginia",
      "standardDeduction": {
        "single": 2000
      },
      "taxesCapitalGains": true,
      "corporateRate": 0.065,
      "dataStatus": "official",
      "verifiedAt": "2026-07-31",
      "brackets": [
        {
          "min": 0,
          "max": 10000,
          "rate": 0.0236
        },
        {
          "min": 10000,
          "max": 25000,
          "rate": 0.0315
        },
        {
          "min": 25000,
          "max": 40000,
          "rate": 0.0354
        },
        {
          "min": 40000,
          "max": 60000,
          "rate": 0.0472
        },
        {
          "min": 60000,
          "max": null,
          "rate": 0.0512
        }
      ],
      "sources": [
        {
          "url": "https://tax.wv.gov/individuals",
          "title": "Individuals",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed."
        }
      ]
    },
    {
      "year": 2024,
      "id": "US-WY",
      "country": "US",
      "level": "state",
      "name": "Wyoming",
      "taxesCapitalGains": false,
      "corporateRate": 0,
      "dataStatus": "official",
      "verifiedAt": "2026-02-24",
      "brackets": [
        {
          "min": 0,
          "max": null,
          "rate": 0
        }
      ],
      "sources": [
        {
          "url": "https://revenue.wyo.gov/home",
          "title": "Revenue",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-02-24",
          "note": "Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed."
        }
      ]
    },
    {
      "year": 2024,
      "id": "CA",
      "country": "CA",
      "level": "federal",
      "name": "Canada (federal)",
      "basicPersonalAmount": 15705,
      "capitalGainsInclusion": 0.5,
      "corporateRate": 0.15,
      "taxesCapitalGains": true,
      "dividendTaxCredit": {
        "eligible": 0.150198,
        "nonEligible": 0.090301
      },
      "dataStatus": "official",
      "verifiedAt": "2026-09-02",
      "notes": "Federal brackets and basic personal amount confirmed unchanged against the CRA all-years rate page on 2026-09-02; only the provincial block in this file was stale.",
      "brackets": [
        {
          "min": 0,
          "max": 55867,
          "rate": 0.15
        },
        {
          "min": 55867,
          "max": 111733,
          "rate": 0.205
        },
        {
          "min": 111733,
          "max": 173205,
          "rate": 0.26
        },
        {
          "min": 173205,
          "max": 246752,
          "rate": 0.29
        },
        {
          "min": 246752,
          "max": null,
          "rate": 0.33
        }
      ],
      "sources": [
        {
          "url": "https://www.canada.ca/en/revenue-agency/services/tax/individuals/tax-rates-brackets/all-years.html",
          "title": "All Years",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-09-02",
          "note": "Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed."
        }
      ]
    },
    {
      "year": 2024,
      "id": "CA-AB",
      "country": "CA",
      "level": "province",
      "name": "Alberta",
      "basicPersonalAmount": 21885,
      "taxesCapitalGains": true,
      "capitalGainsInclusion": 0.5,
      "corporateRate": 0.08,
      "dividendTaxCredit": {
        "eligible": 0.0812,
        "nonEligible": 0.0218
      },
      "federalAbatementRate": 0,
      "surtax": [],
      "healthPremium": [],
      "dataStatus": "official",
      "verifiedAt": "2026-09-02",
      "notes": "Corrected 2026-09-02: this entry was wrong twice. It carried the 2023 thresholds (142,292 / 170,751 / 227,668 / 341,502) and a rate ladder of 8/9/10/11/12% that has never been Alberta law in any year — Alberta 2024 is a flat 10% to $148,269. The error understated Alberta provincial tax at $100,000 by $1,491.74 (19.1%). Alberta levies no surtax and no health premium.",
      "brackets": [
        {
          "min": 0,
          "max": 148269,
          "rate": 0.1
        },
        {
          "min": 148269,
          "max": 177922,
          "rate": 0.12
        },
        {
          "min": 177922,
          "max": 237230,
          "rate": 0.13
        },
        {
          "min": 237230,
          "max": 355845,
          "rate": 0.14
        },
        {
          "min": 355845,
          "max": null,
          "rate": 0.15
        }
      ],
      "sources": [
        {
          "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5009-c/5009-c-24e.pdf",
          "title": "5009 C 24e",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-09-02",
          "note": "Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed."
        }
      ]
    },
    {
      "year": 2024,
      "id": "CA-BC",
      "country": "CA",
      "level": "province",
      "name": "British Columbia",
      "basicPersonalAmount": 12580,
      "taxesCapitalGains": true,
      "capitalGainsInclusion": 0.5,
      "corporateRate": 0.12,
      "dividendTaxCredit": {
        "eligible": 0.12,
        "nonEligible": 0.0196
      },
      "federalAbatementRate": 0,
      "surtax": [],
      "healthPremium": [],
      "dataStatus": "official",
      "verifiedAt": "2026-09-02",
      "notes": "Corrected 2026-09-02: this entry carried the 2023 schedule (45,654 / 91,337 / 104,835 / 127,299 / 172,602 / 240,716, basic personal amount 11,981) badged official. Replaced with BC428 for 2024. British Columbia levies no surtax and no health premium; the BC tax reduction for low incomes is not modelled.",
      "brackets": [
        {
          "min": 0,
          "max": 47937,
          "rate": 0.0506
        },
        {
          "min": 47937,
          "max": 95875,
          "rate": 0.077
        },
        {
          "min": 95875,
          "max": 110076,
          "rate": 0.105
        },
        {
          "min": 110076,
          "max": 133664,
          "rate": 0.1229
        },
        {
          "min": 133664,
          "max": 181232,
          "rate": 0.147
        },
        {
          "min": 181232,
          "max": 252752,
          "rate": 0.168
        },
        {
          "min": 252752,
          "max": null,
          "rate": 0.205
        }
      ],
      "sources": [
        {
          "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5010-c/5010-c-24e.pdf",
          "title": "5010 C 24e",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-09-02",
          "note": "Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed."
        }
      ]
    },
    {
      "year": 2024,
      "id": "CA-ON",
      "country": "CA",
      "level": "province",
      "name": "Ontario",
      "basicPersonalAmount": 12399,
      "taxesCapitalGains": true,
      "capitalGainsInclusion": 0.5,
      "corporateRate": 0.115,
      "dividendTaxCredit": {
        "eligible": 0.1,
        "nonEligible": 0.029863
      },
      "federalAbatementRate": 0,
      "surtax": [
        {
          "threshold": 5554,
          "rate": 0.2
        },
        {
          "threshold": 7108,
          "rate": 0.36
        }
      ],
      "healthPremium": [
        {
          "upTo": 20000,
          "base": 0,
          "rate": 0,
          "over": 0
        },
        {
          "upTo": 25000,
          "base": 0,
          "rate": 0.06,
          "over": 20000
        },
        {
          "upTo": 36000,
          "base": 300,
          "rate": 0,
          "over": 0
        },
        {
          "upTo": 38500,
          "base": 300,
          "rate": 0.06,
          "over": 36000
        },
        {
          "upTo": 48000,
          "base": 450,
          "rate": 0,
          "over": 0
        },
        {
          "upTo": 48600,
          "base": 450,
          "rate": 0.25,
          "over": 48000
        },
        {
          "upTo": 72000,
          "base": 600,
          "rate": 0,
          "over": 0
        },
        {
          "upTo": 72600,
          "base": 600,
          "rate": 0.25,
          "over": 72000
        },
        {
          "upTo": 200000,
          "base": 750,
          "rate": 0,
          "over": 0
        },
        {
          "upTo": 200600,
          "base": 750,
          "rate": 0.25,
          "over": 200000
        },
        {
          "upTo": null,
          "base": 900,
          "rate": 0,
          "over": 0
        }
      ],
      "dataStatus": "official",
      "verifiedAt": "2026-09-02",
      "notes": "Corrected 2026-09-02: this entry carried the 2023 schedule (49,231 / 98,463 thresholds, basic personal amount 11,865) badged official. Replaced with ON428 for 2024, which adds the surtax and health premium the calculator never modelled.",
      "brackets": [
        {
          "min": 0,
          "max": 51446,
          "rate": 0.0505
        },
        {
          "min": 51446,
          "max": 102894,
          "rate": 0.0915
        },
        {
          "min": 102894,
          "max": 150000,
          "rate": 0.1116
        },
        {
          "min": 150000,
          "max": 220000,
          "rate": 0.1216
        },
        {
          "min": 220000,
          "max": null,
          "rate": 0.1316
        }
      ],
      "sources": [
        {
          "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5006-c/5006-c-24e.pdf",
          "title": "5006 C 24e",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-09-02",
          "note": "Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed."
        }
      ]
    },
    {
      "year": 2024,
      "id": "CA-QC",
      "country": "CA",
      "level": "province",
      "name": "Quebec",
      "basicPersonalAmount": 18056,
      "taxesCapitalGains": true,
      "capitalGainsInclusion": 0.5,
      "corporateRate": 0.115,
      "dividendTaxCredit": {
        "eligible": 0.117,
        "nonEligible": 0.0342
      },
      "federalAbatementRate": 0.165,
      "surtax": [],
      "healthPremium": [],
      "dataStatus": "official",
      "verifiedAt": "2026-09-02",
      "notes": "Corrected 2026-09-02: this entry carried the 2023 schedule (49,275 / 98,540 / 119,910, basic personal amount 17,183) badged official. Replaced with the Quebec Department of Finance parameter table for 2024. Quebec residents also receive the 16.5% federal abatement, which the calculator did not apply until this change; the Quebec health services fund contribution and the Quebec-specific credits are not modelled.",
      "brackets": [
        {
          "min": 0,
          "max": 51780,
          "rate": 0.14
        },
        {
          "min": 51780,
          "max": 103545,
          "rate": 0.19
        },
        {
          "min": 103545,
          "max": 126000,
          "rate": 0.24
        },
        {
          "min": 126000,
          "max": null,
          "rate": 0.2575
        }
      ],
      "sources": [
        {
          "url": "https://cdn-contenu.quebec.ca/cdn-contenu/adm/min/finances/publications-adm/parametres/AUTEN_IncomeTax2024.pdf",
          "title": "AUTEN IncomeTax2024",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-09-02",
          "note": "Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed."
        }
      ]
    },
    {
      "year": 2025,
      "id": "US",
      "country": "US",
      "level": "federal",
      "name": "United States (federal)",
      "standardDeduction": {
        "single": 15750
      },
      "taxesCapitalGains": true,
      "capitalGainsBrackets": [
        {
          "min": 0,
          "max": 48350,
          "rate": 0
        },
        {
          "min": 48350,
          "max": 533400,
          "rate": 0.15
        },
        {
          "min": 533400,
          "max": null,
          "rate": 0.2
        }
      ],
      "corporateRate": 0.21,
      "dataStatus": "official",
      "verifiedAt": "2026-02-24",
      "brackets": [
        {
          "min": 0,
          "max": 11925,
          "rate": 0.1
        },
        {
          "min": 11925,
          "max": 48475,
          "rate": 0.12
        },
        {
          "min": 48475,
          "max": 103350,
          "rate": 0.22
        },
        {
          "min": 103350,
          "max": 197300,
          "rate": 0.24
        },
        {
          "min": 197300,
          "max": 250525,
          "rate": 0.32
        },
        {
          "min": 250525,
          "max": 626350,
          "rate": 0.35
        },
        {
          "min": 626350,
          "max": null,
          "rate": 0.37
        }
      ],
      "sources": [
        {
          "url": "https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2025",
          "title": "Irs Releases Tax Inflation Adjustments For Tax Year 2025",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-02-24",
          "note": "Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed."
        },
        {
          "url": "https://www.irs.gov/pub/irs-drop/rp-24-40.pdf",
          "title": "Rev. Proc. 2024-40",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets",
            "standardDeduction",
            "capitalGains"
          ],
          "checkedAt": "2026-07-31",
          "note": "Section 2.15(1): 2025 standard deduction for unmarried individuals = $15,000 (pre-OBBBA)"
        },
        {
          "url": "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf",
          "title": "Rev. Proc. 2025-32",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "standardDeduction",
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Section 3.01: removes Rev. Proc. 2024-40 §2.15(1); restates 2025 amount as $15,750 under OBBBA §70102"
        },
        {
          "url": "https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section11&num=0&edition=prelim",
          "title": "Uscode",
          "publisher": "statute",
          "trustTier": 1,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official U.S. Code text: flat 21% corporate rate under §11(b)"
        }
      ]
    },
    {
      "year": 2025,
      "id": "US-AK",
      "country": "US",
      "level": "state",
      "name": "Alaska",
      "taxesCapitalGains": false,
      "corporateRate": 0.094,
      "verifiedAt": "2026-07-31",
      "dataStatus": "official",
      "brackets": [
        {
          "min": 0,
          "max": null,
          "rate": 0
        }
      ],
      "sources": [
        {
          "url": "https://tax.alaska.gov/programs/programs/index.aspx?60380",
          "title": "Programs",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed."
        },
        {
          "url": "https://taxfoundation.org/location/alaska/",
          "title": "Alaska",
          "publisher": "professional",
          "trustTier": 3,
          "covers": [
            "brackets",
            "standardDeduction",
            "capitalGains"
          ],
          "checkedAt": "2026-07-31",
          "note": "Fetched. States plainly: 'Alaska does not have an individual income tax.' Aggregator; used as corroboration alongside the well-established public-record fact of AK's 1980 PIT repeal."
        },
        {
          "url": "https://codes.findlaw.com/ak/title-43-revenue-and-taxation/ak-st-sect-43-20-011/",
          "title": "Ak St Sect 43 20 011",
          "publisher": "legal-database",
          "trustTier": 3,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Fetched. Verbatim mirror of AS 43.20.011(e) with the full 10-bracket schedule and the exact 9.4%-over-$222,000 top-bracket language. Used as a statute-text mirror because akleg.gov (the official host) returned HTTP 403 to WebFetch."
        },
        {
          "url": "https://taxfoundation.org/data/all/state/state-corporate-income-tax-rates-brackets/",
          "title": "State Corporate Income Tax Rates Brackets",
          "publisher": "professional",
          "trustTier": 3,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Fetched. Independent aggregator tabulation lists the identical 10 brackets ($0/$25k/$49k/$74k/$99k/$124k/$148k/$173k/$198k/$222k) and 9.4% top rate. Aggregator; corroboration only, but matches the statute exactly."
        }
      ]
    },
    {
      "year": 2025,
      "id": "US-AL",
      "country": "US",
      "level": "state",
      "name": "Alabama",
      "standardDeduction": {
        "single": 4500,
        "phaseOut": {
          "startIncome": 25999,
          "reductionPerStep": 25,
          "stepIncome": 500,
          "floor": 4000
        }
      },
      "taxesCapitalGains": true,
      "corporateRate": 0.065,
      "dataStatus": "official",
      "verifiedAt": "2026-07-31",
      "brackets": [
        {
          "min": 0,
          "max": 500,
          "rate": 0.02
        },
        {
          "min": 500,
          "max": 3000,
          "rate": 0.04
        },
        {
          "min": 3000,
          "max": null,
          "rate": 0.05
        }
      ],
      "sources": [
        {
          "url": "https://www.revenue.alabama.gov/individual-corporate/individual-income-tax/",
          "title": "Individual Income Tax",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official AL DOR bracket page (also the repo's cited sourceUrl); quotes the single-filer 2%/4%/5% schedule at $500/$3,000 and the doubled MFJ schedule at $1,000/$6,000"
        },
        {
          "url": "https://www.revenue.alabama.gov/individual-corporate/income-to-be-reported-on-the-alabama-income-tax-return/",
          "title": "Income To Be Reported On The Alabama Income Tax Return",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "capitalGains"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official AL DOR page listing capital gains (Schedule D) among reportable/taxable income items"
        },
        {
          "url": "https://www.revenue.alabama.gov/tax-types/corporate-income-tax/",
          "title": "Corporate Income Tax",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official AL DOR page stating the 6.5% corporate income tax rate, in effect since 2001"
        },
        {
          "url": "https://www.revenue.alabama.gov/wp-content/uploads/2025/05/summary.pdf",
          "title": "Summary",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official AL DOR 'Summary of Alabama Taxes and Tax Incentives,' dated May 2025: '6.5%' corporate rate and '5%' top individual rate quoted directly"
        },
        {
          "url": "https://alarise.org/resources/the-alabama-tax-and-budget-handbook-2026-income-tax/",
          "title": "The Alabama Tax And Budget Handbook 2026 Income Tax",
          "publisher": "professional",
          "trustTier": 3,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Alabama Arise tax policy handbook corroborating the same 1935-origin bracket boundaries with no changes since 2022"
        }
      ]
    },
    {
      "year": 2025,
      "id": "US-AR",
      "country": "US",
      "level": "state",
      "name": "Arkansas",
      "standardDeduction": {
        "single": 2470
      },
      "personalCredit": 29,
      "taxesCapitalGains": true,
      "capitalGainsTreatment": {
        "exclusionRate": 0.5,
        "fullyExemptAbove": 10000000
      },
      "corporateRate": 0.043,
      "dataStatus": "provisional",
      "verifiedAt": "2026-07-31",
      "notes": "TY2025 standard deduction shown as $2,470 per the July 2026 review extraction; a federal NFC withholding bulletin attributes $2,470 to TY2026 and gives $2,410 for TY2025. Confirm against DFA before relying on the deduction line.",
      "brackets": [
        {
          "min": 0,
          "max": 5599,
          "rate": 0
        },
        {
          "min": 5599,
          "max": 11199,
          "rate": 0.02
        },
        {
          "min": 11199,
          "max": 15999,
          "rate": 0.03
        },
        {
          "min": 15999,
          "max": 26399,
          "rate": 0.034
        },
        {
          "min": 26399,
          "max": null,
          "rate": 0.039
        }
      ],
      "sources": [
        {
          "url": "https://www.dfa.arkansas.gov/office/taxes/income-tax-administration/individual-income-tax/",
          "title": "Individual Income Tax",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed."
        },
        {
          "url": "https://www.dfa.arkansas.gov/wp-content/uploads/2025_TaxBrackets.pdf",
          "title": "2025 TaxBrackets",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "DFA 'State of Arkansas Indexed Tax Brackets, Tax Year 2025' — fetched and read directly (official primary source)."
        },
        {
          "url": "https://codeofarrules.arkansas.gov/Rules/Rule?levelType=section&titleID=26&chapterID=33&subChapterID=261&partID=941&subPartID=6195&sectionID=40260",
          "title": "Rules — Rule",
          "publisher": "statute",
          "trustTier": 1,
          "covers": [
            "capitalGains"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official Code of Arkansas Rules, 26 CAR §100-153, implementing §26-51-815 (confirms statute governs capital gain computation)."
        },
        {
          "url": "https://www.dfa.arkansas.gov/office/taxes/income-tax-administration/corporation-income-tax/corporate-faqs/",
          "title": "Corporate Faqs",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "DFA Corporate FAQ page, fetched directly — states 4.3% top rate and full bracket table."
        },
        {
          "url": "https://www.dfa.arkansas.gov/wp-content/uploads/2025_AR1000F_and_AR1000NR_Instructions.pdf",
          "title": "2025 AR1000F And AR1000NR Instructions",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "standardDeduction"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official DFA 2025 AR1000F/AR1000NR instructions, page 14: 'Filing Status 1 Single $2,470'. Fetched and parsed directly with pypdf after WebFetch's built-in PDF text extraction failed."
        },
        {
          "url": "https://www.arkansasedc.com/why-arkansas/business-climate/tax-structure/capital-gains-tax-reduction",
          "title": "Capital Gains Tax Reduction",
          "publisher": "agency-secondary",
          "trustTier": 2,
          "covers": [
            "capitalGains"
          ],
          "checkedAt": "2026-07-31",
          "note": "Arkansas Economic Development Commission (state agency) — corroborates 50% exclusion and $10M exemption in plain language."
        },
        {
          "url": "https://codes.findlaw.com/ar/title-26-taxation/ar-code-sect-26-51-815/",
          "title": "Ar Code Sect 26 51 815",
          "publisher": "legal-database",
          "trustTier": 3,
          "covers": [
            "capitalGains"
          ],
          "checkedAt": "2026-07-31",
          "note": "Arkansas Code §26-51-815 statute text mirror — 50% exemption effective 7/1/2016, $10M threshold exemption."
        }
      ]
    },
    {
      "year": 2025,
      "id": "US-AZ",
      "country": "US",
      "level": "state",
      "name": "Arizona",
      "standardDeduction": {
        "single": 15750
      },
      "taxesCapitalGains": true,
      "capitalGainsTreatment": {
        "exclusionRate": 0.25
      },
      "corporateRate": 0.049,
      "dataStatus": "official",
      "verifiedAt": "2026-07-31",
      "brackets": [
        {
          "min": 0,
          "max": null,
          "rate": 0.025
        }
      ],
      "sources": [
        {
          "url": "https://azdor.gov/forms/individual-income-tax-highlights",
          "title": "Individual Income Tax Highlights",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed."
        },
        {
          "url": "https://www.azleg.gov/ars/43/01011.htm",
          "title": "ARS — 01011",
          "publisher": "statute",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "A.R.S. §43-1011, the statutory basis for the rate, cited by the handbook"
        },
        {
          "url": "https://www.azleg.gov/ars/43/01022.htm",
          "title": "ARS — 01022",
          "publisher": "statute",
          "trustTier": 1,
          "covers": [
            "capitalGains"
          ],
          "checkedAt": "2026-07-31",
          "note": "A.R.S. §43-1022, paragraph 22 — fetched directly, quotes the 25% subtraction and the post-2011-acquisition condition"
        },
        {
          "url": "https://www.azleg.gov/ars/43/01111.htm",
          "title": "ARS — 01111",
          "publisher": "statute",
          "trustTier": 1,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "A.R.S. §43-1111 — fetched directly: '4.9 per cent of net income' for taxable years beginning after 12/31/2016"
        },
        {
          "url": "https://www.azjlbc.gov/revenues/25taxbk.pdf",
          "title": "25taxbk",
          "publisher": "legislative",
          "trustTier": 2,
          "covers": [
            "brackets",
            "capitalGains",
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Joint Legislative Budget Committee, 2025 Arizona Tax Handbook (Nov. 2025), Individual Income Tax section pp.31, 42 (Table 9) — fetched and read directly this session"
        }
      ]
    },
    {
      "year": 2025,
      "id": "US-CA",
      "country": "US",
      "level": "state",
      "name": "California",
      "standardDeduction": {
        "single": 5706
      },
      "personalCredit": 153,
      "taxesCapitalGains": true,
      "corporateRate": 0.0884,
      "verifiedAt": "2026-07-31",
      "dataStatus": "official",
      "brackets": [
        {
          "min": 0,
          "max": 11079,
          "rate": 0.01
        },
        {
          "min": 11079,
          "max": 26264,
          "rate": 0.02
        },
        {
          "min": 26264,
          "max": 41452,
          "rate": 0.04
        },
        {
          "min": 41452,
          "max": 57542,
          "rate": 0.06
        },
        {
          "min": 57542,
          "max": 72724,
          "rate": 0.08
        },
        {
          "min": 72724,
          "max": 371479,
          "rate": 0.093
        },
        {
          "min": 371479,
          "max": 445771,
          "rate": 0.103
        },
        {
          "min": 445771,
          "max": 742953,
          "rate": 0.113
        },
        {
          "min": 742953,
          "max": 1000000,
          "rate": 0.123
        },
        {
          "min": 1000000,
          "max": null,
          "rate": 0.133
        }
      ],
      "sources": [
        {
          "url": "https://www.ftb.ca.gov/forms/2025/2025-540-tax-rate-schedules.pdf",
          "title": "2025 540 Tax Rate Schedules",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official FTB 2025 Tax Rate Schedules PDF; text extracted locally with pypdf since WebFetch's summarizer could not decode the compressed PDF streams. Schedule X table confirms all 9 brackets exactly."
        },
        {
          "url": "https://www.ftb.ca.gov/file/personal/income-types/capital-gains-and-losses.html",
          "title": "Capital Gains And Losses",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "capitalGains"
          ],
          "checkedAt": "2026-07-31",
          "note": "FTB page states verbatim: \"California does not have a lower rate for capital gains. All capital gains are taxed as ordinary income.\""
        },
        {
          "url": "https://www.ftb.ca.gov/file/business/tax-rates.html",
          "title": "Tax Rates",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official FTB page: 'C Corporations: 8.84%', 'Banks and financial institutions: 10.84%'."
        },
        {
          "url": "https://www.ftb.ca.gov/forms/2025/2025-540-booklet.html",
          "title": "2025 540 Booklet",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "standardDeduction"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official FTB 2025 540 booklet; Standard Deduction Chart for Most People lists Single: $5,706."
        }
      ]
    },
    {
      "year": 2025,
      "id": "US-CO",
      "country": "US",
      "level": "state",
      "name": "Colorado",
      "standardDeduction": {
        "single": 15750,
        "phaseOut": {
          "startIncome": 299999,
          "reductionPerStep": 3750,
          "stepIncome": 1,
          "floor": 12000
        }
      },
      "taxesCapitalGains": true,
      "corporateRate": 0.044,
      "dataStatus": "official",
      "verifiedAt": "2026-07-31",
      "brackets": [
        {
          "min": 0,
          "max": null,
          "rate": 0.044
        }
      ],
      "sources": [
        {
          "url": "https://tax.colorado.gov/individual-income-tax-guide",
          "title": "Individual Income Tax Guide",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets",
            "standardDeduction"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official CO DOR guide, fetched via curl (WebFetch 403s the domain); rate table lists 2019-2025 rates, 2025 = 4.4%"
        },
        {
          "url": "https://tax.colorado.gov/income-tax-topics-colorado-capital-gain-subtraction",
          "title": "Income Tax Topics Colorado Capital Gain Subtraction",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "capitalGains"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official CO DOR publication, fetched via curl; confirms 2022+ restriction to farm real property / Schedule F filers only"
        },
        {
          "url": "https://tax.colorado.gov/corporate-income-tax-guide",
          "title": "Corporate Income Tax Guide",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official CO DOR guide, fetched via curl; rate table shows TY2025 = 4.4%"
        },
        {
          "url": "https://content.leg.colorado.gov/sites/default/files/images/sept2025forecast.pdf",
          "title": "Sept2025forecast",
          "publisher": "legislative",
          "trustTier": 2,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Colorado Legislative Council Staff Sept 2025 forecast, p.35-36: 'Proposition 121 reduced the income tax rate from 4.55 percent to 4.40 percent beginning in tax year 2022'; confirms 2025 rate reduction mechanism not triggered"
        }
      ]
    },
    {
      "year": 2025,
      "id": "US-CT",
      "country": "US",
      "level": "state",
      "name": "Connecticut",
      "standardDeduction": {
        "single": 15000,
        "phaseOut": {
          "startIncome": 30000,
          "reductionPerStep": 1000,
          "stepIncome": 1000,
          "floor": 0
        }
      },
      "taxesCapitalGains": true,
      "corporateRate": 0.0825,
      "dataStatus": "official",
      "verifiedAt": "2026-07-31",
      "brackets": [
        {
          "min": 0,
          "max": 10000,
          "rate": 0.02
        },
        {
          "min": 10000,
          "max": 50000,
          "rate": 0.045
        },
        {
          "min": 50000,
          "max": 100000,
          "rate": 0.055
        },
        {
          "min": 100000,
          "max": 200000,
          "rate": 0.06
        },
        {
          "min": 200000,
          "max": 250000,
          "rate": 0.065
        },
        {
          "min": 250000,
          "max": 500000,
          "rate": 0.069
        },
        {
          "min": 500000,
          "max": null,
          "rate": 0.0699
        }
      ],
      "sources": [
        {
          "url": "https://portal.ct.gov/drs/individuals/resident-income-tax/tax-information",
          "title": "Tax Information",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed."
        },
        {
          "url": "https://portal.ct.gov/-/media/drs/forms/2025/income/ct-1040-tcs_1225.pdf",
          "title": "Ct 1040 Tcs 1225",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "CT DRS Form CT-1040 TCS (Rev. 12/25), official 2025 Tax Calculation Schedule, Table B. WebFetch could not decode this PDF's text; downloaded via curl and read with pdftotext -layout this session."
        },
        {
          "url": "https://portal.ct.gov/drs/corporation-tax/tax-information",
          "title": "Tax Information",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "CT DRS Corporation Tax Information page, fetched live this session."
        },
        {
          "url": "https://www.cga.ct.gov/2025/rpt/pdf/2025-R-0065.pdf",
          "title": "2025 R 0065",
          "publisher": "legislative",
          "trustTier": 2,
          "covers": [
            "brackets",
            "capitalGains"
          ],
          "checkedAt": "2026-07-31",
          "note": "CGA Office of Legislative Research report, Apr 10 2025, Table 1 (bracket count/range/top threshold corroboration)."
        },
        {
          "url": "https://www.cga.ct.gov/2025/rpt/pdf/2025-R-0068.pdf",
          "title": "2025 R 0068",
          "publisher": "legislative",
          "trustTier": 2,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "CGA OLR report, May 16 2025, Table 1, corporate rate/surcharge history by income year."
        }
      ]
    },
    {
      "year": 2025,
      "id": "US-DC",
      "country": "US",
      "level": "state",
      "name": "District of Columbia",
      "standardDeduction": {
        "single": 15000
      },
      "taxesCapitalGains": true,
      "corporateRate": 0.0825,
      "notes": "TY2025 $15,000 standard deduction rests on D.C. Law 26-89, a TEMPORARY act with a 225-day sunset clause (Code banner: 'amendments by temporary legislation that will expire on September 25, 2026'). Congress voted to disapprove it (H.J.Res.142 / P.L. 119-78, signed 2026-02-18); the DC Attorney General has opined the disapproval was procedurally defective. OTR's currently operative 2025 D-40 booklet (rev. 03/2026, i.e. issued AFTER both the disapproval vote and the AG opinion) still states $15,000 as the operative figure. Re-verify if this dispute or the September 2026 expiry resolves adversely.",
      "verifiedAt": "2026-07-31",
      "dataStatus": "official",
      "brackets": [
        {
          "min": 0,
          "max": 10000,
          "rate": 0.04
        },
        {
          "min": 10000,
          "max": 40000,
          "rate": 0.06
        },
        {
          "min": 40000,
          "max": 60000,
          "rate": 0.065
        },
        {
          "min": 60000,
          "max": 250000,
          "rate": 0.085
        },
        {
          "min": 250000,
          "max": 500000,
          "rate": 0.0925
        },
        {
          "min": 500000,
          "max": 1000000,
          "rate": 0.0975
        },
        {
          "min": 1000000,
          "max": null,
          "rate": 0.1075
        }
      ],
      "sources": [
        {
          "url": "https://otr.cfo.dc.gov/page/dc-individual-and-fiduciary-income-tax-rates",
          "title": "Dc Individual And Fiduciary Income Tax Rates",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official OTR rate-schedule page, fetched this session; states the exact bracket structure as current post-2021 rates."
        },
        {
          "url": "https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2025_D40_Book_Final_wLinks_030526_v1.0.pdf",
          "title": "2025 D40 Book Final WLinks 030526 V1.0",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "standardDeduction",
            "capitalGains"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official 2025 D-40 instructions (rev. 03/05/2026), fetched this session and parsed locally via pdftotext; shows capital gain/loss in the ordinary DC gross-income computation plus the QSBS add-back."
        },
        {
          "url": "https://code.dccouncil.gov/us/dc/council/code/sections/47-1807.02",
          "title": "Sections — 47 1807.02",
          "publisher": "statute",
          "trustTier": 1,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "DC Code, official, fetched this session."
        },
        {
          "url": "https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2025_D-20_Book_Final_wLinks_02272026.pdf",
          "title": "2025 D 20 Book Final WLinks 02272026",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official 2025 D-20 instructions booklet, fetched this session and parsed locally via pdftotext."
        },
        {
          "url": "https://code.dccouncil.gov/us/dc/council/laws/26-89",
          "title": "Laws — 26 89",
          "publisher": "statute",
          "trustTier": 1,
          "covers": [
            "standardDeduction"
          ],
          "checkedAt": "2026-07-31",
          "note": "D.C. Law 26-89 text, official, fetched this session; establishes the $15,000/$22,500/$30,000 basic standard deduction for TY2025 plus a future COLA formula."
        },
        {
          "url": "https://www.bdo.com/insights/tax/district-of-columbia-budget-support-act-tax-changes",
          "title": "District Of Columbia Budget Support Act Tax Changes",
          "publisher": "professional",
          "trustTier": 3,
          "covers": [
            "capitalGains"
          ],
          "checkedAt": "2026-07-31",
          "note": "Aggregator (corroboration only), fetched this session: confirms the former 3% QHTC capital-gains rate was permanently repealed, 'gains are now taxed at regular income tax rates.'"
        },
        {
          "url": "https://tax.thomsonreuters.com/news/d-c-attorney-general-finds-house-joint-resolution-did-not-repeal-legislation-amending-irc-conformity/",
          "title": "D C Attorney General Finds House Joint Resolution Did Not Repeal…",
          "publisher": "professional",
          "trustTier": 3,
          "covers": [
            "standardDeduction"
          ],
          "checkedAt": "2026-07-31",
          "note": "Aggregator/secondary, fetched this session; reports the DC AG's legal position and the Feb 11/12 timing dispute -- used for dispute context only, not for the $15,000 figure itself."
        }
      ]
    },
    {
      "year": 2025,
      "id": "US-DE",
      "country": "US",
      "level": "state",
      "name": "Delaware",
      "standardDeduction": {
        "single": 3250
      },
      "personalCredit": 110,
      "taxesCapitalGains": true,
      "corporateRate": 0.087,
      "dataStatus": "official",
      "notes": "Delaware individual/corporate tax law (30 Del. C. §§1102(a)(14), 1108(a)(3), 1110(b), 1902(a)) is unamended and non-sunsetting; TY2026 carries the same values forward correctly, not as a placeholder.",
      "verifiedAt": "2026-07-31",
      "brackets": [
        {
          "min": 0,
          "max": 2000,
          "rate": 0
        },
        {
          "min": 2000,
          "max": 5000,
          "rate": 0.022
        },
        {
          "min": 5000,
          "max": 10000,
          "rate": 0.039
        },
        {
          "min": 10000,
          "max": 20000,
          "rate": 0.048
        },
        {
          "min": 20000,
          "max": 25000,
          "rate": 0.052
        },
        {
          "min": 25000,
          "max": 60000,
          "rate": 0.0555
        },
        {
          "min": 60000,
          "max": null,
          "rate": 0.066
        }
      ],
      "sources": [
        {
          "url": "https://revenue.delaware.gov/software-developer/tax-rate-changes/",
          "title": "Tax Rate Changes",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official DOR page; states brackets apply 'for tax years 2014 and later'; fetched live, current as of 2026-07-19"
        },
        {
          "url": "https://revenuefiles.delaware.gov/2025/TY25_taxtable.pdf",
          "title": "TY25 Taxtable",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official 2025 DOR tax computation table; downloaded and text-extracted locally (WebFetch's built-in summarizer could not parse it)"
        },
        {
          "url": "https://delcode.delaware.gov/title30/c011/sc01/index.html",
          "title": "Sc01",
          "publisher": "statute",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Delaware Code Title 30 §1102(a)(14) - the enacted statute itself"
        },
        {
          "url": "https://revenuefiles.delaware.gov/2025/PITForms_Instructions/Instructions/PIT-RES_Instructions_2025-01.pdf",
          "title": "PIT RES Instructions 2025 01",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "capitalGains"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official DOR resident return instructions; Line 7a capital gain folds into ordinary total income; text-extracted locally via pypdf after WebFetch's summarizer failed on the raw PDF"
        },
        {
          "url": "https://delcode.delaware.gov/title30/c019/index.html",
          "title": "C019",
          "publisher": "statute",
          "trustTier": 1,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Delaware Code Title 30 §1902(a), fetched live"
        },
        {
          "url": "https://revenuefiles.delaware.gov/2025/BusinessTaxForms_Instructions/CIT-TAX_2025-01_Instructions.pdf",
          "title": "CIT TAX 2025 01 Instructions",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official 2025 CIT instructions, Line 13; text-extracted locally via pypdf"
        },
        {
          "url": "https://revenue.delaware.gov/frequently-asked-questions/corporate-income-tax-faqs/",
          "title": "Corporate Income Tax Faqs",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official DOR FAQ corroboration"
        }
      ]
    },
    {
      "year": 2025,
      "id": "US-FL",
      "country": "US",
      "level": "state",
      "name": "Florida",
      "taxesCapitalGains": false,
      "corporateRate": 0.055,
      "dataStatus": "official",
      "verifiedAt": "2026-02-24",
      "brackets": [
        {
          "min": 0,
          "max": null,
          "rate": 0
        }
      ],
      "sources": [
        {
          "url": "https://floridarevenue.com/taxes/taxesfees/Pages/default.aspx",
          "title": "Taxesfees",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets",
            "standardDeduction"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official Florida DOR page listing all taxes/fees administered; no individual/personal income tax appears in the list. Fetched this session."
        },
        {
          "url": "https://floridarevenue.com/faq/Pages/FAQDetails.aspx?FAQID=1307&IsDlg=1",
          "title": "FAQDetails",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "capitalGains"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official FL DOR FAQ 'Does Florida have a capital gains tax?' — answer: FL income tax code piggybacks federal treatment for corporations, and because FL has no individual income tax, there is no individual capital gains tax."
        },
        {
          "url": "https://floridarevenue.com/taxes/taxesfees/Pages/corporate.aspx",
          "title": "Corporate",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official FL DOR corporate income tax page; rate table shows 5.5% 'On or After 1/1/2022' (this is the repo's cited sourceUrl). Fetched this session."
        },
        {
          "url": "https://floridarevenue.com/taxes/taxesfees/Pages/tax_interest_rates.aspx",
          "title": "Tax Interest Rates",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official FL DOR tax/interest rates page; same rate table confirms 5.5% applies to 2025 and 2026 under the 'on or after 1/1/2022' bracket, with no newer/different row. Fetched this session."
        },
        {
          "url": "https://codes.findlaw.com/fl/florida-constitution1968-revision/fl-const-art-7-sect-5/",
          "title": "Fl Const Art 7 Sect 5",
          "publisher": "legal-database",
          "trustTier": 3,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Mirror of Fla. Const. art. VII §5(a) full text, quoted verbatim: 'No tax upon estates or inheritances or upon the income of natural persons...shall be levied...in excess of the aggregate of amounts which may be allowed to be credited...'…"
        }
      ]
    },
    {
      "year": 2025,
      "id": "US-GA",
      "country": "US",
      "level": "state",
      "name": "Georgia",
      "standardDeduction": {
        "single": 12000
      },
      "taxesCapitalGains": true,
      "corporateRate": 0.0519,
      "verifiedAt": "2026-07-31",
      "dataStatus": "official",
      "brackets": [
        {
          "min": 0,
          "max": null,
          "rate": 0.0519
        }
      ],
      "sources": [
        {
          "url": "https://dor.georgia.gov/document/document/2025-it-511-individual-income-tax-booklet/download",
          "title": "2025 It 511 Individual Income Tax Booklet",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets",
            "standardDeduction",
            "capitalGains"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official GA DOR 2025 IT-511 booklet (fetched, then parsed with pdftotext since the raw PDF wasn't text-extractable via the summarizing fetch)."
        },
        {
          "url": "https://dor.georgia.gov/press-releases/2025-04-17/gov-kemp-signs-legislation-delivering-more-1-billion-tax-cuts-and-relief",
          "title": "Gov Kemp Signs Legislation Delivering More 1 Billion Tax Cuts And Relief",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets",
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official GA DOR press release confirming HB 111 set the 2025 rate to 5.19%, a 20-basis-point cut from the previously scheduled 5.39%."
        },
        {
          "url": "https://law.justia.com/codes/georgia/title-48/chapter-7/article-2/section-48-7-21/",
          "title": "Section 48 7 21",
          "publisher": "legal-database",
          "trustTier": 3,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Corroboration only (legal-database mirror of O.C.G.A. § 48-7-21, not a .gov page): quotes the statute's cross-reference — corporations taxed 'at the same rate ... under subsection (a.1) of Code Section 48-7-20.'"
        },
        {
          "url": "https://www.vjmglobal.com/feeds/blog/corporate-tax-rate-ga",
          "title": "Corporate Tax Rate Ga",
          "publisher": "aggregator",
          "trustTier": 4,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Aggregator corroboration: states the 2025 GA corporate rate is 5.19%, established under HB 111."
        }
      ]
    },
    {
      "year": 2025,
      "id": "US-HI",
      "country": "US",
      "level": "state",
      "name": "Hawaii",
      "standardDeduction": {
        "single": 4400
      },
      "taxesCapitalGains": true,
      "capitalGainsTreatment": {
        "maxRate": 0.0725
      },
      "corporateRate": 0.064,
      "dataStatus": "official",
      "verifiedAt": "2026-02-24",
      "brackets": [
        {
          "min": 0,
          "max": 9600,
          "rate": 0.014
        },
        {
          "min": 9600,
          "max": 14400,
          "rate": 0.032
        },
        {
          "min": 14400,
          "max": 19200,
          "rate": 0.055
        },
        {
          "min": 19200,
          "max": 24000,
          "rate": 0.064
        },
        {
          "min": 24000,
          "max": 36000,
          "rate": 0.068
        },
        {
          "min": 36000,
          "max": 48000,
          "rate": 0.072
        },
        {
          "min": 48000,
          "max": 125000,
          "rate": 0.076
        },
        {
          "min": 125000,
          "max": 175000,
          "rate": 0.079
        },
        {
          "min": 175000,
          "max": 225000,
          "rate": 0.0825
        },
        {
          "min": 225000,
          "max": 275000,
          "rate": 0.09
        },
        {
          "min": 275000,
          "max": 325000,
          "rate": 0.1
        },
        {
          "min": 325000,
          "max": null,
          "rate": 0.11
        }
      ],
      "sources": [
        {
          "url": "https://files.hawaii.gov/tax/news/announce/ann24-03.pdf",
          "title": "Ann24 03",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets",
            "standardDeduction"
          ],
          "checkedAt": "2026-07-31",
          "note": "Dept. of Taxation Announcement 2024-03, page 3, 'Single or Married Filing Separate (effective tax year 2025)' table"
        },
        {
          "url": "https://tax.hawaii.gov/forms/d_25table-on/d_25table-on_p13/",
          "title": "D 25table On P13",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official Schedule I rate schedule page, corroborates same thresholds/marginal-tax formulas"
        },
        {
          "url": "https://files.hawaii.gov/tax/forms/current/n40schd_i.pdf",
          "title": "N40schd I",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "capitalGains"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official Schedule D instructions referencing the 7.25% capital-gains computation (partially machine-readable only)"
        },
        {
          "url": "https://files.hawaii.gov/tax/news/pubs/25outline.pdf",
          "title": "25outline",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "standardDeduction",
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official 'Outline of the Hawaii Tax System as of July 1, 2025', Dept. of Taxation, section (1) Net Income: 'The tax rates for corporations are 4.4% up to $25,000, 5.4% over $25,000 but not over $100,000, and 6.4% over $100,000'"
        },
        {
          "url": "https://codes.findlaw.com/hi/division-1-government/hi-rev-st-sect-235-51/",
          "title": "Hi Rev St Sect 235 51",
          "publisher": "legal-database",
          "trustTier": 3,
          "covers": [
            "capitalGains"
          ],
          "checkedAt": "2026-07-31",
          "note": "Quotes HRS 235-51(f) text: 7.25% alternative tax on net capital gain, applies to individuals/estates/trusts"
        },
        {
          "url": "https://learn.valur.com/hawaii-capital-gains-tax-explained/",
          "title": "Hawaii Capital Gains Tax Explained",
          "publisher": "aggregator",
          "trustTier": 4,
          "covers": [
            "capitalGains"
          ],
          "checkedAt": "2026-07-31",
          "note": "Aggregator corroboration of the 7.25% cap"
        }
      ]
    },
    {
      "year": 2025,
      "id": "US-IA",
      "country": "US",
      "level": "state",
      "name": "Iowa",
      "standardDeduction": {
        "single": 15750
      },
      "taxesCapitalGains": true,
      "corporateRate": 0.071,
      "dataStatus": "official",
      "verifiedAt": "2026-02-24",
      "brackets": [
        {
          "min": 0,
          "max": null,
          "rate": 0.038
        }
      ],
      "sources": [
        {
          "url": "https://revenue.iowa.gov/press-release/2024-10-16/idr-announces-2025-individual-income-tax-brackets-and-interest-rates",
          "title": "Idr Announces 2025 Individual Income Tax Brackets And Interest Rates",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official Iowa DOR press release, fetched directly this session"
        },
        {
          "url": "https://revenue.iowa.gov/media/4392/download?inline=",
          "title": "Revenue",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "capitalGains"
          ],
          "checkedAt": "2026-07-31",
          "note": "2025 IA 100E Iowa Capital Gain Deduction — Business (official IDR form), corroborated by search of Iowa Admin. Code 701-302.87 and CALT (Center for Agricultural Law and Taxation, Iowa State) analysis of the farm/business deduction mechanics"
        },
        {
          "url": "https://revenue.iowa.gov/news/2024-10-16/idr-issues-order-related-corporate-income-tax-rates",
          "title": "Idr Issues Order Related Corporate Income Tax Rates",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official IDR order/press release confirming 2025 corporate rates unchanged from 2024"
        },
        {
          "url": "https://revenue.iowa.gov/taxes/tax-guidance/business-income-tax/iowa-corporate-income-tax-rates",
          "title": "Iowa Corporate Income Tax Rates",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official IDR corporate rate schedule page showing the $0-25k/$25k-100k @5.5%, $100k-250k/>250k @7.1% brackets"
        }
      ]
    },
    {
      "year": 2025,
      "id": "US-ID",
      "country": "US",
      "level": "state",
      "name": "Idaho",
      "standardDeduction": {
        "single": 15750
      },
      "taxesCapitalGains": true,
      "corporateRate": 0.053,
      "dataStatus": "official",
      "verifiedAt": "2026-02-24",
      "brackets": [
        {
          "min": 0,
          "max": 4811,
          "rate": 0
        },
        {
          "min": 4811,
          "max": null,
          "rate": 0.053
        }
      ],
      "sources": [
        {
          "url": "https://tax.idaho.gov/taxes/income-tax/individual-income/individual-income-tax-rate-schedule/",
          "title": "Individual Income Tax Rate Schedule",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official Idaho State Tax Commission rate schedule page; fetched 2026-07-19, explicitly lists Single: $1-$4,811 at 0.0%, $4,811+ at 5.3% for tax year 2025."
        },
        {
          "url": "https://legislature.idaho.gov/wp-content/uploads/sessioninfo/2025/legislation/H0040.pdf",
          "title": "Legislation — H0040",
          "publisher": "legislative",
          "trustTier": 2,
          "covers": [
            "brackets",
            "capitalGains",
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Enacted House Bill 40 (2025), amending Idaho Code 63-3024, sets the 5.3% rate on individual/estate/trust taxable income over a $2,500 statutory base (single) / $5,000 (joint), CPI-indexed annually per subsection (3); confirms the 5.3% rate…"
        }
      ]
    },
    {
      "year": 2025,
      "id": "US-IL",
      "country": "US",
      "level": "state",
      "name": "Illinois",
      "standardDeduction": {
        "single": 2850,
        "phaseOut": {
          "startIncome": 250000,
          "reductionPerStep": 2850,
          "stepIncome": 1
        }
      },
      "taxesCapitalGains": true,
      "corporateRate": 0.095,
      "verifiedAt": "2026-07-31",
      "dataStatus": "official",
      "brackets": [
        {
          "min": 0,
          "max": null,
          "rate": 0.0495
        }
      ],
      "sources": [
        {
          "url": "https://tax.illinois.gov/research/taxrates/income.html",
          "title": "Income",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets",
            "capitalGains",
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official IL DOR rate page, fetched this session: 'Individual Income Tax: 4.95 percent of net income, effective July 1, 2017.'"
        },
        {
          "url": "https://tax.illinois.gov/forms/incometax/currentyear/individual/il-1040-instr/what-is-new.html",
          "title": "What Is New",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official 2025 IL-1040 instructions 'What's New' page, fetched this session: 'No rate change occurred... The Illinois income tax rate is 4.95 percent (.0495).'"
        },
        {
          "url": "https://tax.illinois.gov/questionsandanswers/answer.83.html",
          "title": "Answer.83",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official DOR Q&A, fetched this session: 'Corporations (except S corporations): Income tax 7% + PPRT 2.5% = Combined effective rate: 9.5%.'"
        },
        {
          "url": "https://learn.valur.com/illinois-capital-gains-tax/",
          "title": "Illinois Capital Gains Tax",
          "publisher": "aggregator",
          "trustTier": 4,
          "covers": [
            "capitalGains"
          ],
          "checkedAt": "2026-07-31",
          "note": "Corroboration only (aggregator): 'Illinois taxes capital gains as ordinary income using a flat state income tax rate of 4.95%... does not provide a reduced rate, exclusion, or special deduction.'"
        }
      ]
    },
    {
      "year": 2025,
      "id": "US-IN",
      "country": "US",
      "level": "state",
      "name": "Indiana",
      "standardDeduction": {
        "single": 1000
      },
      "taxesCapitalGains": true,
      "corporateRate": 0.049,
      "notes": "Simplified model uses state-level Indiana rates only. County income taxes are excluded.",
      "verifiedAt": "2026-07-31",
      "dataStatus": "official",
      "brackets": [
        {
          "min": 0,
          "max": null,
          "rate": 0.03
        }
      ],
      "sources": [
        {
          "url": "https://www.in.gov/dor/files/tax-chapter.pdf",
          "title": "Tax Chapter",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets",
            "capitalGains"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official Indiana DOR '2026 Tax Chapter for the 2025 Filing Year', page 8, 'Miscellaneous > Individual Income Tax Rate Change' section, fetched and read directly this session"
        },
        {
          "url": "https://www.in.gov/dor/resources/tax-rates-and-reports/rates-fees-and-penalties/",
          "title": "Rates Fees And Penalties",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official DOR rates page corroborating the rate schedule around 2025/2026/2027"
        },
        {
          "url": "https://www.in.gov/dor/resources/tax-rates-and-reports/rates-fees-and-penalties/corporate-sales-tax-history/",
          "title": "Corporate Sales Tax History",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official DOR corporate tax rate history page, fetched this session"
        },
        {
          "url": "https://forms.in.gov/Download.aspx?id=16936",
          "title": "Forms",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "standardDeduction"
          ],
          "checkedAt": "2026-07-31",
          "note": "Indiana DOR Schedule 3 (Exemptions) form, confirming the $1,000 basic personal exemption exists as an exemption, not a standard deduction"
        },
        {
          "url": "https://nationaltaxreports.com/indiana-tax-on-capital-gains/",
          "title": "Indiana Tax On Capital Gains",
          "publisher": "aggregator",
          "trustTier": 4,
          "covers": [
            "capitalGains"
          ],
          "checkedAt": "2026-07-31",
          "note": "Aggregator corroboration only: 'Indiana taxes capital gains as ordinary income... no preferential rate for long-term capital gains'"
        }
      ]
    },
    {
      "year": 2025,
      "id": "US-KS",
      "country": "US",
      "level": "state",
      "name": "Kansas",
      "standardDeduction": {
        "single": 12765
      },
      "taxesCapitalGains": true,
      "corporateRate": 0.065,
      "verifiedAt": "2026-07-31",
      "dataStatus": "official",
      "brackets": [
        {
          "min": 0,
          "max": 23000,
          "rate": 0.052
        },
        {
          "min": 23000,
          "max": null,
          "rate": 0.0558
        }
      ],
      "sources": [
        {
          "url": "https://www.ksrevenue.gov/pdf/ip25.pdf",
          "title": "Ip25",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets",
            "standardDeduction",
            "capitalGains"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official KS DOR 2025 Individual Income Tax Booklet; tax table page states '$0 - $23,000 5.2% (.052)' and '$23,001 and over 5.58% (.0558)' for Single/HOH/MFS."
        },
        {
          "url": "https://www.ksrevenue.gov/incomebook25.html",
          "title": "Incomebook25",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Landing page for the same official booklet (repo's cited sourceUrl)."
        },
        {
          "url": "https://www.ksrevenue.gov/taxnotices/notice23-10.pdf",
          "title": "Notice23 10",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official KS DOR notice, fetched/parsed this session: 'effective for tax years beginning in 2024, the normal tax rate imposed on corporations will be 3.5%. The surtax rate will continue at 3%.'"
        },
        {
          "url": "https://www.ksrevenue.gov/corpbook25.html",
          "title": "Corpbook25",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official 2025 KS Corporate Tax Booklet, fetched this session: normal tax 3.5% of KS taxable income, surtax 3% on income over $50,000, combined maximum 6.5%."
        },
        {
          "url": "https://legalclarity.org/kansas-capital-gains-tax-rules-calculations-and-filing-info/",
          "title": "Kansas Capital Gains Tax Rules Calculations And Filing Info",
          "publisher": "aggregator",
          "trustTier": 4,
          "covers": [
            "capitalGains"
          ],
          "checkedAt": "2026-07-31",
          "note": "Aggregator corroboration only: confirms Kansas taxes capital gains at ordinary rates with no holding-period distinction."
        }
      ]
    },
    {
      "year": 2025,
      "id": "US-KY",
      "country": "US",
      "level": "state",
      "name": "Kentucky",
      "standardDeduction": {
        "single": 3270
      },
      "taxesCapitalGains": true,
      "corporateRate": 0.05,
      "dataStatus": "official",
      "verifiedAt": "2026-02-24",
      "brackets": [
        {
          "min": 0,
          "max": null,
          "rate": 0.04
        }
      ],
      "sources": [
        {
          "url": "https://revenue.ky.gov/Individual/Individual-Income-Tax/Pages/default.aspx/1000",
          "title": "Individual Income Tax — 1000",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets",
            "capitalGains"
          ],
          "checkedAt": "2026-07-31",
          "note": "KY DOR individual income tax overview: 'The tax rate is four (4) percent.'"
        },
        {
          "url": "https://revenue.ky.gov/Business/Corporation-Income-and-Limited-Liability-Entity-Tax/Pages/default.aspx",
          "title": "Corporation Income And Limited Liability Entity Tax",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "'For tax years beginning on or after January 1, 2018, the previous rate brackets have been replaced with a flat 5% tax rate.'"
        },
        {
          "url": "https://apps.legislature.ky.gov/record/25rs/hb1.html",
          "title": "25rs — Hb1",
          "publisher": "legislative",
          "trustTier": 2,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Enacted HB1 (2025 RS) bill text/summary: reduces rate 'from four percent to 3.5 percent' for tax years beginning 1/1/2026, confirming prior rate was 4%."
        }
      ]
    },
    {
      "year": 2025,
      "id": "US-LA",
      "country": "US",
      "level": "state",
      "name": "Louisiana",
      "standardDeduction": {
        "single": 12500
      },
      "taxesCapitalGains": true,
      "corporateRate": 0.055,
      "dataStatus": "official",
      "verifiedAt": "2026-02-24",
      "brackets": [
        {
          "min": 0,
          "max": null,
          "rate": 0.03
        }
      ],
      "sources": [
        {
          "url": "https://revenue.louisiana.gov/tax-education-and-faqs/faqs/income-tax-reform/what-are-the-individual-income-tax-rates-and-brackets/",
          "title": "What Are The Individual Income Tax Rates And Brackets",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets",
            "capitalGains"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official LDR FAQ, fetched this session: confirms flat 3% for tax years 2025 and after, all filing statuses."
        },
        {
          "url": "https://dam.ldr.la.gov/lawspolicies/RIB-25-012-Louisiana-Individual-Income-Tax-Reform-1.pdf",
          "title": "RIB 25 012 Louisiana Individual Income Tax Reform 1",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official LDR Revenue Information Bulletin 25-012 on the individual income tax reform (fetched, though machine extraction of the PDF text was limited)."
        },
        {
          "url": "https://revenue.louisiana.gov/tax-education-and-faqs/faqs/income-tax-reform/what-is-the-corporation-income-tax-rate/",
          "title": "What Is The Corporation Income Tax Rate",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official LDR FAQ, fetched this session: 'flat corporation income tax rate of 5.5%' for periods beginning on/after 1/1/2025, graduated brackets repealed."
        },
        {
          "url": "https://revenue.louisiana.gov/tax-education-and-faqs/faqs/income-tax-reform/are-there-any-changes-to-the-combined-personal-exemption-standard-deduction/",
          "title": "Are There Any Changes To The Combined Personal Exemption Standard…",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "standardDeduction"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official LDR FAQ, fetched this session: '$12,500 for taxable periods beginning on or after January 1, 2025' for single filers."
        },
        {
          "url": "https://dam.ldr.la.gov/taxforms/1306-1-25.pdf",
          "title": "Form R-1306 — Louisiana Withholding Tables and Formulas (1/25)",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "standardDeduction"
          ],
          "checkedAt": "2026-08-11",
          "note": "Official LDR Form R-1306, Louisiana Withholding Tables and Formulas (rev. 1/25), downloaded and read."
        },
        {
          "url": "https://law.justia.com/codes/louisiana/revised-statutes/title-47/rs-47-293-2/",
          "title": "Rs 47 293 2",
          "publisher": "legal-database",
          "trustTier": 3,
          "covers": [
            "capitalGains"
          ],
          "checkedAt": "2026-07-31",
          "note": "Corroboration (secondary/legal-aggregator) describing Act 11's repeal of the R.S. 47:293(9)(a)(xvii)/(10) net capital gains deduction effective for periods beginning 1/1/2025."
        }
      ]
    },
    {
      "year": 2025,
      "id": "US-MA",
      "country": "US",
      "level": "state",
      "name": "Massachusetts",
      "standardDeduction": {
        "single": 4400
      },
      "taxesCapitalGains": true,
      "corporateRate": 0.08,
      "dataStatus": "official",
      "verifiedAt": "2026-02-24",
      "brackets": [
        {
          "min": 0,
          "max": 1083150,
          "rate": 0.05
        },
        {
          "min": 1083150,
          "max": null,
          "rate": 0.09
        }
      ],
      "sources": [
        {
          "url": "https://www.mass.gov/info-details/massachusetts-4-surtax-on-taxable-income",
          "title": "Massachusetts 4 Surtax On Taxable Income",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official DOR page certifying surtax thresholds: 2023 $1,000,000; 2024 $1,053,750; 2025 $1,083,150; 2026 $1,107,750"
        },
        {
          "url": "https://www.mass.gov/info-details/massachusetts-tax-rates",
          "title": "Massachusetts Tax Rates",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets",
            "capitalGains",
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official DOR page confirming base 5.00% personal income tax rate"
        },
        {
          "url": "https://www.mintz.com/insights-center/viewpoints/2876/2023-10-06-estate-tax-changes-included-new-massachusetts-tax-relief",
          "title": "2023 10 06 Estate Tax Changes Included New Massachusetts Tax Relief",
          "publisher": "professional",
          "trustTier": 3,
          "covers": [
            "capitalGains"
          ],
          "checkedAt": "2026-07-31",
          "note": "Corroborating (law firm) summary of the 2023 tax relief act cutting STCG from 12% to 8.5%, corroboration only"
        }
      ]
    },
    {
      "year": 2025,
      "id": "US-MD",
      "country": "US",
      "level": "state",
      "name": "Maryland",
      "standardDeduction": {
        "single": 3350
      },
      "exemptionTiers": [
        {
          "upToIncome": 100000,
          "amount": 3200
        },
        {
          "upToIncome": 125000,
          "amount": 1600
        },
        {
          "upToIncome": 150000,
          "amount": 800
        }
      ],
      "taxesCapitalGains": true,
      "corporateRate": 0.0825,
      "verifiedAt": "2026-10-20",
      "dataStatus": "official",
      "brackets": [
        {
          "min": 0,
          "max": 1000,
          "rate": 0.02
        },
        {
          "min": 1000,
          "max": 2000,
          "rate": 0.03
        },
        {
          "min": 2000,
          "max": 3000,
          "rate": 0.04
        },
        {
          "min": 3000,
          "max": 100000,
          "rate": 0.0475
        },
        {
          "min": 100000,
          "max": 125000,
          "rate": 0.05
        },
        {
          "min": 125000,
          "max": 150000,
          "rate": 0.0525
        },
        {
          "min": 150000,
          "max": 250000,
          "rate": 0.055
        },
        {
          "min": 250000,
          "max": 500000,
          "rate": 0.0575
        },
        {
          "min": 500000,
          "max": 1000000,
          "rate": 0.0625
        },
        {
          "min": 1000000,
          "max": null,
          "rate": 0.065
        }
      ],
      "sources": [
        {
          "url": "https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/legal-publications/alerts/tax-alert-changes-to-standard-and-itemized-deductions-and-to-state-and-local-income-tax-rates-from-the-2025-legislative-session.pdf",
          "title": "Tax Alert Changes To Standard And Itemized Deductions And To State And…",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets",
            "standardDeduction",
            "capitalGains",
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official Comptroller Tax Alert, revised 12/22/2025, Section III table of single-filer rates/brackets"
        },
        {
          "url": "https://www.bdo.com/insights/tax/moore-signs-maryland-fiscal-2026-budget",
          "title": "Moore Signs Maryland Fiscal 2026 Budget",
          "publisher": "professional",
          "trustTier": 3,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Corroboration only (aggregator): confirms corporate-rate cut to 7.99% failed, rate stays 8.25%"
        }
      ]
    },
    {
      "year": 2025,
      "id": "US-ME",
      "country": "US",
      "level": "state",
      "name": "Maine",
      "standardDeduction": {
        "single": 15000,
        "phaseOut": {
          "startIncome": 100000,
          "reductionPerStep": 0.2,
          "stepIncome": 1,
          "floor": 0
        }
      },
      "taxesCapitalGains": true,
      "corporateRate": 0.0893,
      "verifiedAt": "2026-07-31",
      "dataStatus": "official",
      "brackets": [
        {
          "min": 0,
          "max": 26800,
          "rate": 0.058
        },
        {
          "min": 26800,
          "max": 63450,
          "rate": 0.0675
        },
        {
          "min": 63450,
          "max": null,
          "rate": 0.0715
        }
      ],
      "sources": [
        {
          "url": "https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/ind_tax_rate_sched_2025.pdf",
          "title": "Ind Tax Rate Sched 2025",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets",
            "capitalGains"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official Maine Revenue Services 2025 individual income tax rate schedule PDF"
        },
        {
          "url": "https://www.maine.gov/revenue/taxes/income-estate-tax/corporate-income-tax-1120me",
          "title": "Corporate Income Tax 1120me",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official Maine Revenue Services corporate income tax overview page"
        },
        {
          "url": "https://learn.valur.com/maine-capital-gains-tax/",
          "title": "Maine Capital Gains Tax",
          "publisher": "aggregator",
          "trustTier": 4,
          "covers": [
            "capitalGains"
          ],
          "checkedAt": "2026-07-31",
          "note": "Aggregator corroboration only: confirms Maine taxes capital gains as ordinary income with no preferential rate"
        }
      ]
    },
    {
      "year": 2025,
      "id": "US-MI",
      "country": "US",
      "level": "state",
      "name": "Michigan",
      "standardDeduction": {
        "single": 5800
      },
      "taxesCapitalGains": true,
      "corporateRate": 0.06,
      "dataStatus": "official",
      "verifiedAt": "2026-02-24",
      "brackets": [
        {
          "min": 0,
          "max": null,
          "rate": 0.0425
        }
      ],
      "sources": [
        {
          "url": "https://www.michigan.gov/treasury/news/2025/05/01/calculation-of-state-individual-income-tax-rate-adjustment-for-2025-tax-year",
          "title": "Calculation Of State Individual Income Tax Rate Adjustment For 2025 Tax…",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official MI Treasury press release/determination, fetched directly"
        },
        {
          "url": "https://www.michigan.gov/taxes/questions/iit/accordion/filing/what-are-the-current-tax-rate-and-exemption-amounts-1",
          "title": "What Are The Current Tax Rate And Exemption Amounts 1",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official MI Treasury FAQ, fetched directly, states 2025 rate 4.25%"
        },
        {
          "url": "https://www.michigan.gov/taxes/business-taxes/cit/detail/corporate-tax-base",
          "title": "Corporate Tax Base",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official MI Treasury CIT page, fetched directly"
        },
        {
          "url": "https://www.edelmanfinancialengines.com/education/tax/capital-gains-tax-michigan/",
          "title": "Capital Gains Tax Michigan",
          "publisher": "aggregator",
          "trustTier": 4,
          "covers": [
            "capitalGains"
          ],
          "checkedAt": "2026-07-31",
          "note": "Aggregator corroboration: MI taxes all capital gains as ordinary income at the flat rate"
        },
        {
          "url": "https://nationaltaxreports.com/michigan-tax-on-capital-gains/",
          "title": "Michigan Tax On Capital Gains",
          "publisher": "aggregator",
          "trustTier": 4,
          "covers": [
            "capitalGains"
          ],
          "checkedAt": "2026-07-31",
          "note": "Aggregator corroboration, same conclusion"
        }
      ]
    },
    {
      "year": 2025,
      "id": "US-MN",
      "country": "US",
      "level": "state",
      "name": "Minnesota",
      "standardDeduction": {
        "single": 14950
      },
      "taxesCapitalGains": true,
      "corporateRate": 0.098,
      "verifiedAt": "2026-07-31",
      "dataStatus": "official",
      "brackets": [
        {
          "min": 0,
          "max": 32570,
          "rate": 0.0535
        },
        {
          "min": 32570,
          "max": 106990,
          "rate": 0.068
        },
        {
          "min": 106990,
          "max": 198630,
          "rate": 0.0785
        },
        {
          "min": 198630,
          "max": null,
          "rate": 0.0985
        }
      ],
      "sources": [
        {
          "url": "https://www.revenue.state.mn.us/tax-law-changes",
          "title": "Tax Law Changes",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed."
        },
        {
          "url": "https://www.revenue.state.mn.us/press-release/2024-12-16/minnesota-income-tax-brackets-standard-deduction-and-dependent-exemption",
          "title": "Minnesota Income Tax Brackets Standard Deduction And Dependent Exemption",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official MN DOR press release, 2025 brackets: 5.35% to $32,570; 6.80% $32,571-$106,990; 7.85% $106,991-$198,630; 9.85% over $198,630"
        },
        {
          "url": "https://www.revenue.state.mn.us/minnesota-income-tax-rates-and-brackets",
          "title": "Minnesota Income Tax Rates And Brackets",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "capitalGains"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official MN DOR rates/brackets page; no separate capital-gains schedule is listed"
        },
        {
          "url": "https://www.revisor.mn.gov/statutes/cite/290.06",
          "title": "Cite — 290.06",
          "publisher": "statute",
          "trustTier": 1,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official MN Revisor of Statutes text of Sec. 290.06: flat 9.8% rate, no scheduled changes"
        },
        {
          "url": "https://www.revisor.mn.gov/bills/94/2025/0/SF/951/",
          "title": "Bills — 951",
          "publisher": "statute",
          "trustTier": 1,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official bill-status page: SF951 introduced 2/3/2025, referred to committee, no further action, not enacted"
        }
      ]
    },
    {
      "year": 2025,
      "id": "US-MO",
      "country": "US",
      "level": "state",
      "name": "Missouri",
      "standardDeduction": {
        "single": 15750
      },
      "taxesCapitalGains": true,
      "capitalGainsTreatment": {
        "exempt": true
      },
      "corporateRate": 0.04,
      "verifiedAt": "2026-07-31",
      "dataStatus": "official",
      "brackets": [
        {
          "min": 0,
          "max": 1313,
          "rate": 0
        },
        {
          "min": 1313,
          "max": 2626,
          "rate": 0.02
        },
        {
          "min": 2626,
          "max": 3939,
          "rate": 0.025
        },
        {
          "min": 3939,
          "max": 5252,
          "rate": 0.03
        },
        {
          "min": 5252,
          "max": 6565,
          "rate": 0.035
        },
        {
          "min": 6565,
          "max": 7878,
          "rate": 0.04
        },
        {
          "min": 7878,
          "max": 9191,
          "rate": 0.045
        },
        {
          "min": 9191,
          "max": null,
          "rate": 0.047
        }
      ],
      "sources": [
        {
          "url": "https://dor.mo.gov/taxation/individual/tax-types/income/year-changes",
          "title": "Year Changes",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed."
        },
        {
          "url": "https://dor.mo.gov/taxation/individual/tax-types/income/year-changes/",
          "title": "Year Changes",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets",
            "standardDeduction",
            "capitalGains"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official MO DOR 2025 Individual Income Tax Year Changes page; fetched directly, full bracket table confirmed"
        },
        {
          "url": "https://dor.mo.gov/news/newsitem/uuid/15044650-59dd-48f4-975a-01988d485255",
          "title": "15044650 59dd 48f4 975a 01988d485255",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "capitalGains"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official MO DOR news release: 'Missouri: First State to Fully Exempt Capital Gains Tax' - confirms 100% individual deduction effective Jan 1, 2025"
        },
        {
          "url": "https://dor.mo.gov/taxation/business/tax-types/corporation-income/",
          "title": "Corporation Income",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official MO DOR Corporation Income Tax page: '4 percent for tax years beginning on or after January 1, 2020'"
        }
      ]
    },
    {
      "year": 2025,
      "id": "US-MS",
      "country": "US",
      "level": "state",
      "name": "Mississippi",
      "standardDeduction": {
        "single": 8300
      },
      "taxesCapitalGains": true,
      "corporateRate": 0.05,
      "notes": "Modeled as a zero-rate first bracket up to $10,000 and 4.4% above. Standard deduction ($2,300) and personal exemption ($6,000) are modeled as a combined $8,300 single-filer shield.",
      "verifiedAt": "2026-07-31",
      "dataStatus": "official",
      "brackets": [
        {
          "min": 0,
          "max": 10000,
          "rate": 0
        },
        {
          "min": 10000,
          "max": null,
          "rate": 0.044
        }
      ],
      "sources": [
        {
          "url": "https://www.dor.ms.gov/individual/tax-rates",
          "title": "Tax Rates",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed."
        },
        {
          "url": "https://codes.findlaw.com/ms/title-27-taxation-and-finance/ms-code-sect-27-7-5/",
          "title": "Ms Code Sect 27 7 5",
          "publisher": "legal-database",
          "trustTier": 3,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Quotes Miss. Code §27-7-5 rate schedule: 4.7% (2024), 4.4% (2025), 4% (2026+), 0% brackets up to $10,000"
        },
        {
          "url": "https://taxfoundation.org/data/all/state/state-corporate-income-tax-rates-brackets/",
          "title": "State Corporate Income Tax Rates Brackets",
          "publisher": "professional",
          "trustTier": 3,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Tax Foundation's detailed brackets table: MS corporate = 4% >$5,000, 5% >$10,000, for both 2025 and 2026 (aggregator)"
        },
        {
          "url": "https://tax.thomsonreuters.com/news/mississippi-governor-signs-legislation-phasing-out-individual-income-tax/",
          "title": "Mississippi Governor Signs Legislation Phasing Out Individual Income Tax",
          "publisher": "professional",
          "trustTier": 3,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Confirms HB1/Build-Up Mississippi Act is described exclusively as an individual income tax phase-out, with no mention of a corporate rate change (aggregator/trade press)"
        },
        {
          "url": "https://www.mississippi.edu/sites/default/files/ihl/files/HB1final.pdf",
          "title": "HB1final",
          "publisher": "aggregator",
          "trustTier": 4,
          "covers": [
            "brackets",
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "State Economist's fiscal analysis of HB1 (Build Up Mississippi Act), fetched and read directly this session; frames 4.0% as 'as of tax year 2026', implying 2025 = 4.4%"
        },
        {
          "url": "https://remotelaws.com/state-income-tax/us-states/mississippi/",
          "title": "Mississippi",
          "publisher": "aggregator",
          "trustTier": 4,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Aggregator corroboration of 0%/$10,000 and 4.4% for TY2025"
        },
        {
          "url": "https://roberthalltaxes.com/news/mississippi-capital-gains-tax-in-2025/",
          "title": "Mississippi Capital Gains Tax In 2025",
          "publisher": "aggregator",
          "trustTier": 4,
          "covers": [
            "capitalGains"
          ],
          "checkedAt": "2026-07-31",
          "note": "States MS taxes all capital gains as ordinary income at the flat state rate, no LTCG/STCG distinction"
        },
        {
          "url": "https://learn.valur.com/mississippi-capital-gains-tax/",
          "title": "Mississippi Capital Gains Tax",
          "publisher": "aggregator",
          "trustTier": 4,
          "covers": [
            "capitalGains"
          ],
          "checkedAt": "2026-07-31",
          "note": "Corroborates no preferential state capital-gains rate"
        },
        {
          "url": "https://www.indinero.com/us-tax-rates-by-state/mississippi-tax-rates/",
          "title": "Mississippi Tax Rates",
          "publisher": "aggregator",
          "trustTier": 4,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Aggregator citing 4.7% top corporate rate distinct from the 4.4% individual rate"
        }
      ]
    },
    {
      "year": 2025,
      "id": "US-MT",
      "country": "US",
      "level": "state",
      "name": "Montana",
      "standardDeduction": {
        "single": 15750
      },
      "taxesCapitalGains": true,
      "capitalGainsTreatment": {
        "brackets": [
          {
            "min": 0,
            "max": 21100,
            "rate": 0.03
          },
          {
            "min": 21100,
            "max": null,
            "rate": 0.041
          }
        ]
      },
      "corporateRate": 0.0675,
      "dataStatus": "official",
      "verifiedAt": "2026-02-24",
      "brackets": [
        {
          "min": 0,
          "max": 21100,
          "rate": 0.047
        },
        {
          "min": 21100,
          "max": null,
          "rate": 0.059
        }
      ],
      "sources": [
        {
          "url": "https://revenue.mt.gov/taxes/tax-tables-and-deductions/2025",
          "title": "Tax Tables And Deductions — 2025",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-08-11",
          "note": "Official Montana DOR '2025 Tax Tables and Deductions' page, fetched and read: 'Ordinary Income Tax Rate — First $21,100 of Montana Ordinary Income 4.7% — Montana Ordinary Income exceeding $21,100 5.9%', with the separate 3.0%/4.1% net…"
        },
        {
          "url": "https://archive.legmt.gov/content/Sessions/69th/Contractor_index/CH0227.pdf",
          "title": "CH0227",
          "publisher": "statute",
          "trustTier": 1,
          "covers": [
            "brackets",
            "capitalGains"
          ],
          "checkedAt": "2026-07-31",
          "note": "Enacted HB337 bill text (Chapter 227), showing pre-amendment codified thresholds"
        },
        {
          "url": "https://revenue.mt.gov/taxes/corporate-income-tax",
          "title": "Corporate Income Tax",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official DOR corporate income tax page, states flat 6.75% rate"
        },
        {
          "url": "https://archive.legmt.gov/content/Publications/fiscal/2027-Biennium/Committees/MARA/MARA-History-of-Income-Tax-Changes-Brochure-Feb2026.pdf",
          "title": "MARA History Of Income Tax Changes Brochure Feb2026",
          "publisher": "statute",
          "trustTier": 1,
          "covers": [
            "standardDeduction"
          ],
          "checkedAt": "2026-07-31",
          "note": "Montana Legislative Fiscal Division memo (2026-02-25): 'SB 399 ... changed Montana's income tax so MTI is based on Federal Taxable Income (FTI).'"
        }
      ]
    },
    {
      "year": 2025,
      "id": "US-NC",
      "country": "US",
      "level": "state",
      "name": "North Carolina",
      "standardDeduction": {
        "single": 12750
      },
      "taxesCapitalGains": true,
      "corporateRate": 0.0225,
      "dataStatus": "official",
      "verifiedAt": "2026-02-24",
      "brackets": [
        {
          "min": 0,
          "max": null,
          "rate": 0.0425
        }
      ],
      "sources": [
        {
          "url": "https://www.ncdor.gov/taxes-forms/individual-income-tax/tax-rate-schedules",
          "title": "Tax Rate Schedules",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets",
            "capitalGains"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official NCDOR tax rate schedule page, fetched directly; lists 2025 rate as 4.25% (0.0425)."
        },
        {
          "url": "https://www.ncleg.gov/enactedlegislation/statutes/html/bysection/chapter_105/gs_105-130.3.html",
          "title": "Gs 105 130.3",
          "publisher": "statute",
          "trustTier": 1,
          "covers": [
            "brackets",
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Corroborating official NC General Statutes site (fetched for the companion corporate-rate statute chapter, same chapter governs the individual rate schedule under S.L. 2023-134)."
        },
        {
          "url": "https://www.ncdor.gov/taxes-forms/corporate-income-franchise-tax/corporate-income-and-franchise-tax-rates",
          "title": "Corporate Income And Franchise Tax Rates",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official NCDOR corporate/franchise tax rates page, fetched directly; table shows 2024=2.50%, 2025=2.25%, 2026=2.00%."
        }
      ]
    },
    {
      "year": 2025,
      "id": "US-ND",
      "country": "US",
      "level": "state",
      "name": "North Dakota",
      "standardDeduction": {
        "single": 15750
      },
      "taxesCapitalGains": true,
      "capitalGainsTreatment": {
        "exclusionRate": 0.4
      },
      "corporateRate": 0.0431,
      "dataStatus": "official",
      "verifiedAt": "2026-02-24",
      "brackets": [
        {
          "min": 0,
          "max": 48475,
          "rate": 0
        },
        {
          "min": 48475,
          "max": 244825,
          "rate": 0.0195
        },
        {
          "min": 244825,
          "max": null,
          "rate": 0.025
        }
      ],
      "sources": [
        {
          "url": "https://www.tax.nd.gov/individual-income-tax",
          "title": "Individual Income Tax",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets",
            "standardDeduction"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official ND Tax Commissioner page; fetched this session and returned the exact 2025 single-filer bracket table quoted above."
        },
        {
          "url": "https://ndlegis.gov/cencode/t57c38.pdf",
          "title": "T57c38",
          "publisher": "statute",
          "trustTier": 1,
          "covers": [
            "brackets",
            "standardDeduction",
            "capitalGains"
          ],
          "checkedAt": "2026-07-31",
          "note": "NDCC 57-38-30.3(1)(a) codifies the 3-bracket single-filer structure with a 0% first bracket and requires annual COLA re-indexing of the dollar thresholds; base-year statutory numbers are lower because they predate several years of…"
        },
        {
          "url": "https://www.tax.nd.gov/business/corporate-income-tax",
          "title": "Corporate Income Tax",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official ND Tax Commissioner corporate income tax page; fetched this session, gives the full bracket table and top rate of 4.31%."
        }
      ]
    },
    {
      "year": 2025,
      "id": "US-NE",
      "country": "US",
      "level": "state",
      "name": "Nebraska",
      "standardDeduction": {
        "single": 8600
      },
      "taxesCapitalGains": true,
      "corporateRate": 0.052,
      "dataStatus": "official",
      "verifiedAt": "2026-02-24",
      "brackets": [
        {
          "min": 0,
          "max": 4030,
          "rate": 0.0246
        },
        {
          "min": 4030,
          "max": 24120,
          "rate": 0.0351
        },
        {
          "min": 24120,
          "max": 38870,
          "rate": 0.0501
        },
        {
          "min": 38870,
          "max": null,
          "rate": 0.052
        }
      ],
      "sources": [
        {
          "url": "https://revenue.nebraska.gov/sites/default/files/doc/research/chronology/4-607table1.pdf",
          "title": "4 607table1",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets",
            "standardDeduction",
            "capitalGains",
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official NE DOR Tax Rate Chronologies, Table 1, Rev. 2-2026 — footnote 1 gives the exact 2025 single-filer bracket table"
        },
        {
          "url": "https://www.nebraskalegislature.gov/laws/statutes.php?statute=77-2715.03",
          "title": "Statutes",
          "publisher": "statute",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official Nebraska Legislature statute page, corroborates rates/brackets"
        },
        {
          "url": "https://www.nebraskalegislature.gov/laws/statutes.php?statute=77-2734.02",
          "title": "Statutes",
          "publisher": "statute",
          "trustTier": 1,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31"
        }
      ]
    },
    {
      "year": 2025,
      "id": "US-NH",
      "country": "US",
      "level": "state",
      "name": "New Hampshire",
      "taxesCapitalGains": false,
      "corporateRate": 0.075,
      "dataStatus": "official",
      "verifiedAt": "2026-02-24",
      "brackets": [
        {
          "min": 0,
          "max": null,
          "rate": 0
        }
      ],
      "sources": [
        {
          "url": "https://www.revenue.nh.gov/transparency/tax-rates.htm",
          "title": "Tax Rates",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-02-24",
          "note": "Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed."
        },
        {
          "url": "https://gc.nh.gov/rsa/html/V/77/77-mrg.htm",
          "title": "77 Mrg",
          "publisher": "statute",
          "trustTier": 1,
          "covers": [
            "brackets",
            "standardDeduction",
            "capitalGains"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official NH General Court statute page; confirms RSA ch. 77 (Interest & Dividends Tax) repealed eff. Jan 1, 2025, leaving no NH tax on wage income."
        },
        {
          "url": "https://gc.nh.gov/rsa/html/V/77-A/77-A-2.htm",
          "title": "77 A 2",
          "publisher": "statute",
          "trustTier": 1,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official NH General Court statute text of RSA 77-A:2, current BPT rate 7.5% for periods ending on/after 12/31/2023."
        },
        {
          "url": "https://taxfoundation.org/location/new-hampshire/",
          "title": "New Hampshire",
          "publisher": "professional",
          "trustTier": 3,
          "covers": [
            "brackets",
            "capitalGains"
          ],
          "checkedAt": "2026-07-31",
          "note": "Aggregator corroboration: NH does not tax wages, salaries, or self-employment income."
        }
      ]
    },
    {
      "year": 2025,
      "id": "US-NJ",
      "country": "US",
      "level": "state",
      "name": "New Jersey",
      "standardDeduction": {
        "single": 1000
      },
      "taxesCapitalGains": true,
      "corporateRate": 0.115,
      "dataStatus": "official",
      "verifiedAt": "2026-02-24",
      "brackets": [
        {
          "min": 0,
          "max": 20000,
          "rate": 0.014
        },
        {
          "min": 20000,
          "max": 35000,
          "rate": 0.0175
        },
        {
          "min": 35000,
          "max": 40000,
          "rate": 0.035
        },
        {
          "min": 40000,
          "max": 75000,
          "rate": 0.05525
        },
        {
          "min": 75000,
          "max": 500000,
          "rate": 0.0637
        },
        {
          "min": 500000,
          "max": 1000000,
          "rate": 0.0897
        },
        {
          "min": 1000000,
          "max": null,
          "rate": 0.1075
        }
      ],
      "sources": [
        {
          "url": "https://www.nj.gov/treasury/taxation/pdf/current/njtaxratesch.pdf",
          "title": "Njtaxratesch",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official NJ Division of Taxation Tax Rate Schedules, Table A (Single/MFS) — fetched and read directly; values identical to repo entry"
        },
        {
          "url": "https://www.nj.gov/treasury/taxation/taxtables.shtml",
          "title": "Taxtables",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official landing page confirming these are the current-year schedules"
        },
        {
          "url": "https://www.nj.gov/treasury/taxation/njit9.shtml",
          "title": "Taxation — Njit9",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "capitalGains"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official NJ Division of Taxation 'Income Tax – Capital Gains' guidance, fetched directly"
        },
        {
          "url": "https://www.nj.gov/treasury/taxation/cbt/corporatetransitfee.shtml",
          "title": "Corporatetransitfee",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official NJ Division of Taxation Corporate Transit Fee page: 2.5% rate, >$10M threshold, 2024-2028 effective period"
        },
        {
          "url": "https://www.nj.gov/treasury/taxation/corp_over.shtml",
          "title": "Corp Over",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official NJ Division of Taxation Corporation Business Tax overview confirming base 9% rate (tiered down to 7.5%/6.5% for smaller net income)"
        },
        {
          "url": "https://www.nj.gov/treasury/taxation/pdf/help/2025-update-powerpoint.pdf",
          "title": "2025 Update Powerpoint",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official NJ Division of Taxation 'New Jersey Tax Updates' presentation (dated 10/22/2025), slide 57: '9% CBT Tax + 2.5% Corporate Transit Fee = 11.5% Total Tax x Taxable Net Income'"
        },
        {
          "url": "https://www.nj.gov/treasury/taxation/njit2.shtml",
          "title": "Taxation — Njit2",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "standardDeduction"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official NJ Division of Taxation 'Income Tax – Exemptions' page: $1,000 regular personal exemption plus additional exemptions"
        },
        {
          "url": "https://njbia.org/research-on-2026-corporate-tax-rates-shows-nj-retains-highest-in-us/",
          "title": "Research On 2026 Corporate Tax Rates Shows Nj Retains Highest In Us",
          "publisher": "professional",
          "trustTier": 3,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Corroborating aggregator (NJBIA) confirming NJ's 11.5% combined rate is the nation's highest — corroboration only"
        }
      ]
    },
    {
      "year": 2025,
      "id": "US-NM",
      "country": "US",
      "level": "state",
      "name": "New Mexico",
      "standardDeduction": {
        "single": 15750
      },
      "taxesCapitalGains": true,
      "capitalGainsTreatment": {
        "flatExclusion": 2500
      },
      "corporateRate": 0.059,
      "verifiedAt": "2026-07-31",
      "dataStatus": "official",
      "brackets": [
        {
          "min": 0,
          "max": 5500,
          "rate": 0.015
        },
        {
          "min": 5500,
          "max": 16500,
          "rate": 0.032
        },
        {
          "min": 16500,
          "max": 33500,
          "rate": 0.043
        },
        {
          "min": 33500,
          "max": 66500,
          "rate": 0.047
        },
        {
          "min": 66500,
          "max": 210000,
          "rate": 0.049
        },
        {
          "min": 210000,
          "max": null,
          "rate": 0.059
        }
      ],
      "sources": [
        {
          "url": "https://www.nmlegis.gov/Sessions/24%20Regular/bills/house/HB0252TRS.pdf",
          "title": "HB0252TRS",
          "publisher": "legislative",
          "trustTier": 2,
          "covers": [
            "brackets",
            "capitalGains",
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Enacted bill text (HTRC substitute for HB 252, 2024 NM Legislature, Laws 2024 Ch. 67) amending NMSA 1978 §7-2-7 - primary/authoritative legislative source, fetched and read directly."
        },
        {
          "url": "https://www.redw.com/hb-252-new-mexico-bill-restructures-tax-brackets-and-targets-capital-gains/",
          "title": "Hb 252 New Mexico Bill Restructures Tax Brackets And Targets Capital…",
          "publisher": "professional",
          "trustTier": 3,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Aggregator corroboration only"
        },
        {
          "url": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/",
          "title": "State Income Tax Rates 2026",
          "publisher": "professional",
          "trustTier": 3,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Aggregator corroboration only"
        },
        {
          "url": "https://www.taxformfinder.org/forms/2025/2025-new-mexico-income-tax-instructions.pdf",
          "title": "2025 New Mexico Income Tax Instructions",
          "publisher": "aggregator",
          "trustTier": 4,
          "covers": [
            "standardDeduction",
            "capitalGains"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official 2025 PIT-1 instructions (tax.newmexico.gov), mirrored copy, describing the capital-gain deduction on Schedule PIT-ADJ"
        },
        {
          "url": "https://www.taxformfinder.org/forms/2025/2025-new-mexico-form-cit-1-instructions.pdf",
          "title": "2025 New Mexico Form Cit 1 Instructions",
          "publisher": "aggregator",
          "trustTier": 4,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official 2025 CIT-1 instructions (tax.newmexico.gov), mirrored copy, Line 20 instruction"
        }
      ]
    },
    {
      "year": 2025,
      "id": "US-NV",
      "country": "US",
      "level": "state",
      "name": "Nevada",
      "taxesCapitalGains": false,
      "corporateRate": 0,
      "dataStatus": "official",
      "verifiedAt": "2026-02-24",
      "brackets": [
        {
          "min": 0,
          "max": null,
          "rate": 0
        }
      ],
      "sources": [
        {
          "url": "https://tax.nv.gov/about-nevada-department-of-taxation/income-tax-in-nevada/",
          "title": "Income Tax In Nevada",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets",
            "standardDeduction",
            "capitalGains",
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official NV Dept. of Taxation page: 'No State Income Tax on Individuals' — Nevada residents do not pay state tax on salaries, wages, or similar compensation."
        },
        {
          "url": "https://www.leg.state.nv.us/Const/NVConst.html",
          "title": "NVConst",
          "publisher": "statute",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Nevada Constitution Art. 10 (referenced/corroborated via search of official legislative site) prohibiting an income tax; used as convergent corroboration alongside the DOT page."
        },
        {
          "url": "https://www.leg.state.nv.us/nrs/NRS-363C.html",
          "title": "NRS 363C",
          "publisher": "statute",
          "trustTier": 1,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official Nevada Revised Statutes Chapter 363C confirming Commerce Tax is a gross-revenue tax (not income-based), with the $4M exemption threshold and industry rate table (0.051%-0.331%)."
        }
      ]
    },
    {
      "year": 2025,
      "id": "US-NY",
      "country": "US",
      "level": "state",
      "name": "New York",
      "standardDeduction": {
        "single": 8000
      },
      "taxesCapitalGains": true,
      "corporateRate": 0.0725,
      "notes": "Simplified model uses state-level New York personal income tax only. New York City resident income tax (3.078%-3.876% on top of state tax), the Yonkers resident income tax surcharge (16.75% of net state tax), and the MCTMT self-employment tax are excluded.",
      "dataStatus": "official",
      "verifiedAt": "2026-02-24",
      "brackets": [
        {
          "min": 0,
          "max": 8500,
          "rate": 0.04
        },
        {
          "min": 8500,
          "max": 11700,
          "rate": 0.045
        },
        {
          "min": 11700,
          "max": 13900,
          "rate": 0.0525
        },
        {
          "min": 13900,
          "max": 80650,
          "rate": 0.055
        },
        {
          "min": 80650,
          "max": 215400,
          "rate": 0.06
        },
        {
          "min": 215400,
          "max": 1077550,
          "rate": 0.0685
        },
        {
          "min": 1077550,
          "max": 5000000,
          "rate": 0.0965
        },
        {
          "min": 5000000,
          "max": 25000000,
          "rate": 0.103
        },
        {
          "min": 25000000,
          "max": null,
          "rate": 0.109
        }
      ],
      "sources": [
        {
          "url": "https://www.tax.ny.gov/forms/current-forms/it/it201i.htm#nys-tax-rate-schedule",
          "title": "It201i",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-02-24",
          "note": "Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed."
        },
        {
          "url": "https://www.nysenate.gov/legislation/laws/TAX/601",
          "title": "TAX — 601",
          "publisher": "statute",
          "trustTier": 1,
          "covers": [
            "brackets",
            "capitalGains"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official NY Consolidated Laws (Tax Law §601(c)(1)(vi)/(vii)), fetched and quoted verbatim this session"
        },
        {
          "url": "https://www.nysenate.gov/legislation/laws/TAX/210",
          "title": "TAX — 210",
          "publisher": "statute",
          "trustTier": 1,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official NY Consolidated Laws, Tax Law §210(1)(a)(iv): 7.25% for business income base over $5 million, 'for taxable years beginning on or after January 1, 2021 and before January 1, 2030'"
        },
        {
          "url": "https://www.tax.ny.gov/pit/file/standard_deductions.htm",
          "title": "Standard Deductions",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "standardDeduction"
          ],
          "checkedAt": "2026-07-31",
          "note": "NYS Dept. of Taxation and Finance, official 2025 standard deductions page, fetched this session"
        },
        {
          "url": "https://learn.valur.com/new-york-capital-gains-tax-explained/",
          "title": "New York Capital Gains Tax Explained",
          "publisher": "aggregator",
          "trustTier": 4,
          "covers": [
            "capitalGains"
          ],
          "checkedAt": "2026-07-31",
          "note": "Aggregator corroboration only -- confirms NY taxes LTCG as ordinary income at the same 4%-10.9% brackets"
        }
      ]
    },
    {
      "year": 2025,
      "id": "US-OH",
      "country": "US",
      "level": "state",
      "name": "Ohio",
      "standardDeduction": {
        "single": 2400,
        "phaseOut": {
          "startIncome": 40000,
          "reductionPerStep": 250,
          "stepIncome": 40000,
          "floor": 1900
        }
      },
      "taxesCapitalGains": true,
      "corporateRate": 0,
      "dataStatus": "official",
      "verifiedAt": "2026-02-24",
      "brackets": [
        {
          "min": 0,
          "max": 26050,
          "rate": 0
        },
        {
          "min": 26050,
          "max": 100000,
          "rate": 0.0275
        },
        {
          "min": 100000,
          "max": null,
          "rate": 0.03125
        }
      ],
      "sources": [
        {
          "url": "https://tax.ohio.gov/individual/file-now/annual-tax-rates",
          "title": "Annual Tax Rates",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-02-24",
          "note": "Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed."
        },
        {
          "url": "https://www.lsc.ohio.gov/assets/legislation/136/hb96/ps/files/hb96-tax-bill-analysis-as-passed-by-the-senate-136th-general-assembly.pdf",
          "title": "Hb96 Tax Bill Analysis As Passed By The Senate 136th General Assembly",
          "publisher": "legislative",
          "trustTier": 2,
          "covers": [
            "brackets",
            "standardDeduction",
            "capitalGains",
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Ohio LSC official bill analysis of H.B. 96 as passed by the Senate, Income tax/Rate reduction section, pp. 484-485, quoting the TY2025 tax table verbatim"
        }
      ]
    },
    {
      "year": 2025,
      "id": "US-OK",
      "country": "US",
      "level": "state",
      "name": "Oklahoma",
      "standardDeduction": {
        "single": 6350
      },
      "taxesCapitalGains": true,
      "corporateRate": 0.04,
      "dataStatus": "official",
      "verifiedAt": "2026-02-24",
      "brackets": [
        {
          "min": 0,
          "max": 1000,
          "rate": 0.0025
        },
        {
          "min": 1000,
          "max": 2500,
          "rate": 0.0075
        },
        {
          "min": 2500,
          "max": 3750,
          "rate": 0.0175
        },
        {
          "min": 3750,
          "max": 4900,
          "rate": 0.0275
        },
        {
          "min": 4900,
          "max": 7200,
          "rate": 0.0375
        },
        {
          "min": 7200,
          "max": null,
          "rate": 0.0475
        }
      ],
      "sources": [
        {
          "url": "https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/publications/legislation/2025LegislativeUpdate.pdf",
          "title": "2025LegislativeUpdate",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Oklahoma Tax Commission's own 2025 Tax Legislation Summary, corroborating the same figures"
        },
        {
          "url": "https://oklahoma.gov/content/dam/ok/en/tax/documents/forms/individuals/current/561.pdf",
          "title": "Current — 561",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "capitalGains"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official OTC Form 561 instructions describing the narrow capital gain deduction eligibility criteria"
        },
        {
          "url": "https://www.oklegislature.gov/cf_pdf/2025-26%20ENR/hB/HB2764%20ENR.PDF",
          "title": "HB2764 ENR",
          "publisher": "legislative",
          "trustTier": 2,
          "covers": [
            "brackets",
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Enrolled HB 2764, Section 2, amending 68 O.S. §2355(C)(1) — official enacted bill text, Oklahoma Legislature"
        },
        {
          "url": "https://www.law.cornell.edu/regulations/oklahoma/OAC-710-50-15-48",
          "title": "OAC 710 50 15 48",
          "publisher": "legal-database",
          "trustTier": 3,
          "covers": [
            "capitalGains"
          ],
          "checkedAt": "2026-07-31",
          "note": "Oklahoma Administrative Code regulation on the Oklahoma-source capital gain deduction, corroborating the narrow scope"
        }
      ]
    },
    {
      "year": 2025,
      "id": "US-OR",
      "country": "US",
      "level": "state",
      "name": "Oregon",
      "standardDeduction": {
        "single": 2835
      },
      "taxesCapitalGains": true,
      "corporateRate": 0.076,
      "dataStatus": "official",
      "verifiedAt": "2026-02-24",
      "brackets": [
        {
          "min": 0,
          "max": 4400,
          "rate": 0.0475
        },
        {
          "min": 4400,
          "max": 11100,
          "rate": 0.0675
        },
        {
          "min": 11100,
          "max": 125000,
          "rate": 0.0875
        },
        {
          "min": 125000,
          "max": null,
          "rate": 0.099
        }
      ],
      "sources": [
        {
          "url": "https://www.oregon.gov/dor/forms/FormsPubs/publication-or-17_101-431_2025.pdf",
          "title": "Publication Or 17 101 431 2025",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets",
            "capitalGains"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official Oregon DOR Publication OR-17 (2025 ed., Rev. 01-29-26), 'Miscellaneous Oregon income tax information for tax years 2022-2025' table: single/MFS marginal rates '4.75% First $4,400 / 6.75% $4,401-$11,100 / 8.75% $11,101-$125,000 /…"
        },
        {
          "url": "https://www.oregon.gov/dor/forms/FormsPubs/form-or-40-inst_101-040-1_2025.pdf",
          "title": "Form Or 40 Inst 101 040 1 2025",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official 2025 Form OR-40 instructions confirming the same tax-year-2025 rate structure and standard deduction table (Table 5)."
        },
        {
          "url": "https://www.oregonlegislature.gov/lro/Documents/Basic%20Facts%202026.pdf",
          "title": "Basic Facts 2026",
          "publisher": "legislative",
          "trustTier": 2,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Oregon Legislative Revenue Office 'Basic Facts' Report #1-26 (Feb 3, 2026), Section D: 'the first $1 million taxed at a rate of 6.6% and the income over $1 million at a rate of 7.6%... This rate structure has been in place since 2009.'"
        }
      ]
    },
    {
      "year": 2025,
      "id": "US-PA",
      "country": "US",
      "level": "state",
      "name": "Pennsylvania",
      "taxesCapitalGains": true,
      "corporateRate": 0.0799,
      "dataStatus": "official",
      "verifiedAt": "2026-02-24",
      "brackets": [
        {
          "min": 0,
          "max": null,
          "rate": 0.0307
        }
      ],
      "sources": [
        {
          "url": "https://www.pa.gov/en/agencies/revenue/resources/tax-types-and-information/personal-income-tax.html",
          "title": "Personal Income Tax",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets",
            "standardDeduction",
            "capitalGains"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official PA DOR page: 'The Pennsylvania personal income tax rate is 3.07 percent applied to taxable income for residents and nonresidents.'"
        },
        {
          "url": "https://www.pa.gov/agencies/revenue/resources/tax-rates",
          "title": "Tax Rates",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official PA DOR combined rates page confirms 3.07% for 2025 and 2026."
        },
        {
          "url": "https://www.pa.gov/agencies/revenue/resources/tax-rates/corporation-tax-rates",
          "title": "Corporation Tax Rates",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official PA DOR table: 2025 = 7.99%."
        },
        {
          "url": "https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/corporation-taxes/corporate-net-income-tax",
          "title": "Corporate Net Income Tax",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official PA DOR CNIT page, same phase-down schedule and Act reference."
        }
      ]
    },
    {
      "year": 2025,
      "id": "US-RI",
      "country": "US",
      "level": "state",
      "name": "Rhode Island",
      "standardDeduction": {
        "single": 16000,
        "phaseOut": {
          "startIncome": 254250,
          "reductionPerStep": 3200,
          "stepIncome": 7250,
          "floor": 0
        }
      },
      "taxesCapitalGains": true,
      "corporateRate": 0.07,
      "verifiedAt": "2026-07-31",
      "dataStatus": "official",
      "brackets": [
        {
          "min": 0,
          "max": 79900,
          "rate": 0.0375
        },
        {
          "min": 79900,
          "max": 181650,
          "rate": 0.0475
        },
        {
          "min": 181650,
          "max": null,
          "rate": 0.0599
        }
      ],
      "sources": [
        {
          "url": "https://tax.ri.gov/tax-sections/personal-income-tax",
          "title": "Personal Income Tax",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed."
        },
        {
          "url": "https://tax.ri.gov/sites/g/files/xkgbur541/files/2025-10/2025%20Tax%20Rate%20and%20Worksheets_d.pdf",
          "title": "2025 Tax Rate And Worksheets D",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets",
            "capitalGains"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official RI DOR 2025 Tax Rate Schedule and Worksheets"
        },
        {
          "url": "https://tax.ri.gov/sites/g/files/xkgbur541/files/2024-10/ADV_2024_26_Inflation_Adjustments.pdf",
          "title": "ADV 2024 26 Inflation Adjustments",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official RI DOR advisory, Oct 31 2024, setting TY2025 brackets/deduction/exemption"
        },
        {
          "url": "https://tax.ri.gov/tax-sections/corporate-tax",
          "title": "Corporate Tax",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official RI DOR corporate tax page, states flat 7% rate"
        },
        {
          "url": "https://roberthalltaxes.com/news/rhode-island-capital-gains-tax-in-2025/",
          "title": "Rhode Island Capital Gains Tax In 2025",
          "publisher": "aggregator",
          "trustTier": 4,
          "covers": [
            "capitalGains"
          ],
          "checkedAt": "2026-07-31",
          "note": "Aggregator corroboration only"
        }
      ]
    },
    {
      "year": 2025,
      "id": "US-SC",
      "country": "US",
      "level": "state",
      "name": "South Carolina",
      "standardDeduction": {
        "single": 15750
      },
      "taxesCapitalGains": true,
      "capitalGainsTreatment": {
        "exclusionRate": 0.44
      },
      "corporateRate": 0.05,
      "verifiedAt": "2026-07-31",
      "dataStatus": "official",
      "brackets": [
        {
          "min": 0,
          "max": 3560,
          "rate": 0
        },
        {
          "min": 3560,
          "max": 17830,
          "rate": 0.03
        },
        {
          "min": 17830,
          "max": null,
          "rate": 0.06
        }
      ],
      "sources": [
        {
          "url": "https://dor.sc.gov/tax/individual-income",
          "title": "Individual Income",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed."
        },
        {
          "url": "https://dor.sc.gov/sites/dor/files/forms/SC1040TT_2025.pdf",
          "title": "SC1040TT 2025",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official 2025 SC1040 Individual Income Tax Tables (Revised 6/17/25) and $100k+ Tax Rate Schedule, fetched and read this session; break points reconciled arithmetically from the printed tax values"
        },
        {
          "url": "https://dor.sc.gov/iit/prepare-you-file/iit-faqs",
          "title": "Iit Faqs",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "capitalGains"
          ],
          "checkedAt": "2026-07-31",
          "note": "SCDOR IIT FAQ page, fetched this session, states: 'Individuals are allowed a deduction from South Carolina taxable income equal to 44% of the net capital gain recognized in South Carolina.'"
        },
        {
          "url": "https://dor.sc.gov/tax-index/business-income-taxes/corporate/c-corporation",
          "title": "C Corporation",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "SCDOR page, fetched this session: 'The Corporate Income Tax rate on C Corporations is 5% on South Carolina taxable income.'"
        }
      ]
    },
    {
      "year": 2025,
      "id": "US-SD",
      "country": "US",
      "level": "state",
      "name": "South Dakota",
      "taxesCapitalGains": false,
      "corporateRate": 0,
      "dataStatus": "official",
      "verifiedAt": "2026-02-24",
      "brackets": [
        {
          "min": 0,
          "max": null,
          "rate": 0
        }
      ],
      "sources": [
        {
          "url": "https://dor.sd.gov/individuals/taxes/",
          "title": "Individuals",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets",
            "capitalGains"
          ],
          "checkedAt": "2026-07-31",
          "note": "SD Dept. of Revenue, individuals tax page, fetched this session — states SD has no state income tax"
        },
        {
          "url": "https://dor.sd.gov/businesses/taxes/",
          "title": "Businesses",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "SD DOR business taxes page, fetched this session: 'South Dakota does not impose a corporate income tax'"
        },
        {
          "url": "https://dor.sd.gov/businesses/taxes/bank-franchise-tax/",
          "title": "Bank Franchise Tax",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Corroborating search result confirming the separate 6% bank franchise tax scope (financial institutions only)"
        }
      ]
    },
    {
      "year": 2025,
      "id": "US-TN",
      "country": "US",
      "level": "state",
      "name": "Tennessee",
      "taxesCapitalGains": false,
      "corporateRate": 0.065,
      "dataStatus": "official",
      "verifiedAt": "2026-02-24",
      "brackets": [
        {
          "min": 0,
          "max": null,
          "rate": 0
        }
      ],
      "sources": [
        {
          "url": "https://www.tn.gov/revenue/taxes/hall-income-tax.html",
          "title": "Hall Income Tax",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets",
            "standardDeduction",
            "capitalGains"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official TN DOR page confirming Hall tax repeal effective 1/1/2021; fetched this session"
        },
        {
          "url": "https://www.tn.gov/revenue/taxes/franchise---excise-tax/due-dates-and-tax-rates.html",
          "title": "Due Dates And Tax Rates",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official TN DOR page listing 6.5% excise tax rate and 0.25% franchise tax rate; fetched this session"
        }
      ]
    },
    {
      "year": 2025,
      "id": "US-TX",
      "country": "US",
      "level": "state",
      "name": "Texas",
      "taxesCapitalGains": false,
      "corporateRate": 0,
      "dataStatus": "official",
      "verifiedAt": "2026-02-24",
      "brackets": [
        {
          "min": 0,
          "max": null,
          "rate": 0
        }
      ],
      "sources": [
        {
          "url": "https://comptroller.texas.gov/taxes/publications/98-806.php",
          "title": "Publications — 98 806",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-02-24",
          "note": "Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed."
        },
        {
          "url": "https://comptroller.texas.gov/taxes/franchise/",
          "title": "Franchise",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets",
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official Texas Comptroller page confirming Texas has no corporate/personal income tax, only a franchise (margin) tax"
        },
        {
          "url": "https://ballotpedia.org/Texas_Proposition_4,_Prohibit_State_Income_Tax_on_Individuals_Amendment_(2019)",
          "title": "Texas Proposition 4, Prohibit State Income Tax On Individuals Amendment…",
          "publisher": "aggregator",
          "trustTier": 4,
          "covers": [
            "brackets",
            "standardDeduction",
            "capitalGains"
          ],
          "checkedAt": "2026-07-31",
          "note": "Summarizes and quotes the enacted constitutional text of Art. 8 Sec. 24-a; corroborates the government constitutional provision"
        }
      ]
    },
    {
      "year": 2025,
      "id": "US-UT",
      "country": "US",
      "level": "state",
      "name": "Utah",
      "taxesCapitalGains": true,
      "corporateRate": 0.045,
      "dataStatus": "official",
      "verifiedAt": "2026-02-24",
      "brackets": [
        {
          "min": 0,
          "max": null,
          "rate": 0.045
        }
      ],
      "sources": [
        {
          "url": "https://tax.utah.gov/forms/current/tc-40inst.pdf",
          "title": "Tc 40inst",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-02-24",
          "note": "Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed."
        },
        {
          "url": "https://le.utah.gov/~2026/bills/sbillenr/SB0060.pdf",
          "title": "SB0060",
          "publisher": "statute",
          "trustTier": 1,
          "covers": [
            "brackets",
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official enrolled bill text (primary/legislative), fetched and read this session — Section 3 shows Utah Code 59-10-104(2)(b) struck from 4.5% to 4.45%."
        },
        {
          "url": "https://incometax.utah.gov/file-pay/tax-rates/",
          "title": "Tax Rates",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official Utah State Tax Commission rate page, fetched this session, lists 4.5% (.045) 'January 1, 2025 – current'."
        },
        {
          "url": "https://incometax.utah.gov/subtractions",
          "title": "Subtractions",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "capitalGains"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official Utah State Tax Commission TC-40 subtractions list, fetched this session — no capital-gains line item present."
        },
        {
          "url": "https://incometax.utah.gov/credits/capital-gains",
          "title": "Capital Gains",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "capitalGains"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official page describing the narrow small-business-stock reinvestment credit (TC-40A code 04), corroborating that this is a credit, not a general LTCG exclusion."
        },
        {
          "url": "https://incometax.utah.gov/credits/taxpayer-tax-credit",
          "title": "Taxpayer Tax Credit",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "standardDeduction"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official Utah State Tax Commission page, fetched this session, giving the TTC formula (6% credit, 1.3% phase-out, ~$18,213 single threshold for 2025)."
        }
      ]
    },
    {
      "year": 2025,
      "id": "US-VA",
      "country": "US",
      "level": "state",
      "name": "Virginia",
      "standardDeduction": {
        "single": 8750
      },
      "taxesCapitalGains": true,
      "corporateRate": 0.06,
      "dataStatus": "official",
      "verifiedAt": "2026-02-24",
      "brackets": [
        {
          "min": 0,
          "max": 3000,
          "rate": 0.02
        },
        {
          "min": 3000,
          "max": 5000,
          "rate": 0.03
        },
        {
          "min": 5000,
          "max": 17000,
          "rate": 0.05
        },
        {
          "min": 17000,
          "max": null,
          "rate": 0.0575
        }
      ],
      "sources": [
        {
          "url": "https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2025-760-instructions.pdf",
          "title": "2025 760 Instructions",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets",
            "standardDeduction",
            "capitalGains"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official 2025 Form 760 instructions, p.35 'Tax Rate Schedule' — fetched and text-extracted this session; exact bracket dollar amounts and rates verified verbatim."
        },
        {
          "url": "https://law.lis.virginia.gov/vacodefull/title58.1/chapter3/article10/",
          "title": "Article10",
          "publisher": "statute",
          "trustTier": 1,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Code of Virginia §58.1-400, fetched this session — direct statutory text."
        },
        {
          "url": "https://www.tax.virginia.gov/corporation-income-tax",
          "title": "Corporation Income Tax",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official VA Tax corporate tax page, states 6% rate."
        },
        {
          "url": "https://www.tax.virginia.gov/sites/default/files/inline-files/2025-legislative-summary.pdf",
          "title": "2025 Legislative Summary",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "standardDeduction"
          ],
          "checkedAt": "2026-07-31",
          "note": "2025 Legislative Summary, 'Standard Deduction' section, p.7-8, quoting HB1600 Ch.725 11th enactment clause."
        }
      ]
    },
    {
      "year": 2025,
      "id": "US-VT",
      "country": "US",
      "level": "state",
      "name": "Vermont",
      "standardDeduction": {
        "single": 12950
      },
      "taxesCapitalGains": true,
      "capitalGainsTreatment": {
        "flatExclusion": 5000
      },
      "corporateRate": 0.085,
      "dataStatus": "official",
      "verifiedAt": "2026-02-24",
      "brackets": [
        {
          "min": 0,
          "max": 49400,
          "rate": 0.0335
        },
        {
          "min": 49400,
          "max": 119700,
          "rate": 0.066
        },
        {
          "min": 119700,
          "max": 249700,
          "rate": 0.076
        },
        {
          "min": 249700,
          "max": null,
          "rate": 0.0875
        }
      ],
      "sources": [
        {
          "url": "https://tax.vermont.gov/individuals/personal-income-tax/rates",
          "title": "Personal Income Tax — Rates",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-02-24",
          "note": "Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed."
        },
        {
          "url": "https://tax.vermont.gov/sites/tax/files/documents/TaxRateSched-2025.pdf",
          "title": "TaxRateSched 2025",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official VT Dept. of Taxes TY2025 Rate Schedules (Schedule X, Single); tax.vermont.gov returned 403 to direct WebFetch, content retrieved this session via r.jina.ai reader mirror of the same government PDF"
        },
        {
          "url": "https://tax.vermont.gov/document/tax-year-2025-vermont-tax-rate-schedules",
          "title": "Tax Year 2025 Vermont Tax Rate Schedules",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official landing page linking the PDF above"
        },
        {
          "url": "https://legislature.vermont.gov/Documents/2026/Workgroups/House%20Ways%20and%20Means/Corporate%20Income%20Tax/W~Patrick%20Titterton~Corporate%20Income%20Tax%20Overview~1-8-2026.pdf",
          "title": "W~Patrick Titterton~Corporate Income Tax Overview~1 8 2026",
          "publisher": "legislative",
          "trustTier": 2,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Vermont Legislature Joint Fiscal Office, Corporate Income Tax Overview, House Ways & Means, Jan 2026 (official legislative-branch document)"
        },
        {
          "url": "https://www.law.cornell.edu/regulations/vermont/10-041-Code-Vt-R-10-060-041-X",
          "title": "10 041 Code Vt R 10 060 041 X",
          "publisher": "legal-database",
          "trustTier": 3,
          "covers": [
            "capitalGains"
          ],
          "checkedAt": "2026-07-31",
          "note": "Cornell LII mirror of the codified Vermont capital-gains-exclusion regulation"
        }
      ]
    },
    {
      "year": 2025,
      "id": "US-WA",
      "country": "US",
      "level": "state",
      "name": "Washington",
      "taxesCapitalGains": true,
      "corporateRate": 0,
      "dataStatus": "official",
      "verifiedAt": "2026-02-24",
      "brackets": [
        {
          "min": 0,
          "max": null,
          "rate": 0
        }
      ],
      "sources": [
        {
          "url": "https://dor.wa.gov/taxes-rates/other-taxes/capital-gains-tax",
          "title": "Capital Gains Tax",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "standardDeduction",
            "capitalGains"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official WA DOR capital gains tax page"
        },
        {
          "url": "https://dor.wa.gov/taxes-rates/business-occupation-tax",
          "title": "Business Occupation Tax",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official WA DOR B&O tax page confirming B&O is a gross-receipts tax, not a net-income tax"
        },
        {
          "url": "https://dor.wa.gov/forms-publications/publications-subject/special-notices/new-tiered-rates-washingtons-capital-gains-tax",
          "title": "New Tiered Rates Washingtons Capital Gains Tax",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "capitalGains"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official WA DOR special notice, cites ESSB 5813, Chapter 421, Laws of 2025, RCW 82.87.040"
        },
        {
          "url": "https://lawfilesext.leg.wa.gov/biennium/2025-26/Pdf/Bill%20Reports/Senate/6346-S.E%20SBR%20FBR%2026.pdf",
          "title": "6346 S.E SBR FBR 26",
          "publisher": "legislative",
          "trustTier": 2,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official WA Senate Bill Report (Final, as Enacted) for ESSB 6346, background section quoting Initiative 2111"
        }
      ]
    },
    {
      "year": 2025,
      "id": "US-WI",
      "country": "US",
      "level": "state",
      "name": "Wisconsin",
      "standardDeduction": {
        "single": 13560,
        "phaseOut": {
          "startIncome": 19550,
          "reductionPerStep": 0.12,
          "stepIncome": 1,
          "floor": 0
        }
      },
      "taxesCapitalGains": true,
      "capitalGainsTreatment": {
        "exclusionRate": 0.3
      },
      "corporateRate": 0.079,
      "verifiedAt": "2026-07-31",
      "dataStatus": "official",
      "brackets": [
        {
          "min": 0,
          "max": 14680,
          "rate": 0.035
        },
        {
          "min": 14680,
          "max": 50480,
          "rate": 0.044
        },
        {
          "min": 50480,
          "max": 323290,
          "rate": 0.053
        },
        {
          "min": 323290,
          "max": null,
          "rate": 0.0765
        }
      ],
      "sources": [
        {
          "url": "https://www.revenue.wi.gov/TaxForms2025/2025-Form1-Inst.pdf",
          "title": "2025 Form1 Inst",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed."
        },
        {
          "url": "https://www.revenue.wi.gov/Documents/2025-Tax-Update-Three-Slides.pdf",
          "title": "2025 Tax Update Three Slides",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets",
            "capitalGains"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official WI DOR Fall 2025 Tax Update slide deck; states Act 15 raised the single/HoH 4.4% bracket ceiling from $29,370 to $50,480, and gives the full 2025 rate schedule: $0-14,679@3.5%, 14,680-50,479@4.4%, 50,480-323,289@5.3%,…"
        },
        {
          "url": "https://www.revenue.wi.gov/TaxForms2025/2025-Form1-inst.pdf",
          "title": "2025 Form1 Inst",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official WI DOR 2025 Form 1 instructions, Tax Computation Worksheet (p.44), independently confirms the $323,290 single/HoH top-bracket threshold and 5.3%/7.65% rates."
        },
        {
          "url": "https://www.revenue.wi.gov/DOR%20Publications/pb103.pdf",
          "title": "DOR Publications — Pb103",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "capitalGains"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official WI DOR Publication 103 (2025), 'Reporting Capital Gains and Losses': 'a deduction for 30% of the net capital gain from assets held more than one year is allowable when computing Wisconsin taxable income (60% of net capital gain…"
        },
        {
          "url": "https://docs.legis.wisconsin.gov/misc/lfb/budget/2025_27_biennial_budget/302_budget_papers/325_general_fund_taxes_income_and_franchise_taxes_overview_of_broad_based_general_fund_tax_reductions.pdf",
          "title": "325 General Fund Taxes Income And Franchise Taxes Overview Of Broad…",
          "publisher": "legislative",
          "trustTier": 2,
          "covers": [
            "brackets",
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Legislative Fiscal Bureau Paper #325, Table 2, current-law TY2025 bracket schedule matches the DOR figures exactly."
        }
      ]
    },
    {
      "year": 2025,
      "id": "US-WV",
      "country": "US",
      "level": "state",
      "name": "West Virginia",
      "standardDeduction": {
        "single": 2000
      },
      "taxesCapitalGains": true,
      "corporateRate": 0.065,
      "dataStatus": "official",
      "verifiedAt": "2026-02-24",
      "brackets": [
        {
          "min": 0,
          "max": 10000,
          "rate": 0.0222
        },
        {
          "min": 10000,
          "max": 25000,
          "rate": 0.0296
        },
        {
          "min": 25000,
          "max": 40000,
          "rate": 0.0333
        },
        {
          "min": 40000,
          "max": 60000,
          "rate": 0.0444
        },
        {
          "min": 60000,
          "max": null,
          "rate": 0.0482
        }
      ],
      "sources": [
        {
          "url": "https://tax.wv.gov/individuals",
          "title": "Individuals",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-02-24",
          "note": "Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed."
        },
        {
          "url": "https://code.wvlegislature.gov/11-21-4e/",
          "title": "11 21 4e",
          "publisher": "statute",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official WV Code site, article 21 personal income tax (base 1987 schedule for structural context)"
        },
        {
          "url": "https://code.wvlegislature.gov/11-21-12/",
          "title": "11 21 12",
          "publisher": "statute",
          "trustTier": 1,
          "covers": [
            "capitalGains"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official WV Code — WV taxable income defined from federal AGI, no capital-gains carve-out provision found"
        },
        {
          "url": "https://code.wvlegislature.gov/11-24-4/",
          "title": "11 24 4",
          "publisher": "statute",
          "trustTier": 1,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official WV Code §11-24-4(8): 'six and one-half percent' for taxable periods beginning on or after Jan 1, 2014, currently in force"
        },
        {
          "url": "https://www.wvlegislature.gov/bill_status/bills_text.cfm?billdoc=sb2033+enr.htm&yr=2024&sesstype=2X&i=2033",
          "title": "Bills Text",
          "publisher": "legislative",
          "trustTier": 2,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official enrolled bill text, WV Legislature — §11-21-4i(a) rate schedule"
        },
        {
          "url": "https://learn.valur.com/west-virginia-capital-gains-tax/",
          "title": "West Virginia Capital Gains Tax",
          "publisher": "aggregator",
          "trustTier": 4,
          "covers": [
            "capitalGains"
          ],
          "checkedAt": "2026-07-31",
          "note": "Aggregator corroboration: WV taxes capital gains as ordinary income, no LTCG preference"
        }
      ]
    },
    {
      "year": 2025,
      "id": "US-WY",
      "country": "US",
      "level": "state",
      "name": "Wyoming",
      "taxesCapitalGains": false,
      "corporateRate": 0,
      "dataStatus": "official",
      "verifiedAt": "2026-02-24",
      "brackets": [
        {
          "min": 0,
          "max": null,
          "rate": 0
        }
      ],
      "sources": [
        {
          "url": "https://revenue.wyo.gov/home",
          "title": "Revenue",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets",
            "standardDeduction",
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Wyoming DOR site lists only Excise Tax, Mineral Tax, and Property Tax divisions -- no income tax division exists, consistent with no state income tax."
        },
        {
          "url": "https://taxfoundation.org/location/wyoming/",
          "title": "Wyoming",
          "publisher": "professional",
          "trustTier": 3,
          "covers": [
            "brackets",
            "capitalGains",
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Tax Foundation Wyoming profile: 'Wyoming does not have an individual income tax.' (aggregator corroboration)"
        }
      ]
    },
    {
      "year": 2025,
      "id": "CA",
      "country": "CA",
      "level": "federal",
      "name": "Canada (federal)",
      "basicPersonalAmount": 16129,
      "capitalGainsInclusion": 0.5,
      "corporateRate": 0.15,
      "taxesCapitalGains": true,
      "dividendTaxCredit": {
        "eligible": 0.150198,
        "nonEligible": 0.090301
      },
      "dataStatus": "official",
      "verifiedAt": "2026-09-02",
      "notes": "The federal basic personal amount phase-out (16,129 falling to 14,538 above the 33% bracket start) is not modelled; the full amount is credited at every income.",
      "brackets": [
        {
          "min": 0,
          "max": 57375,
          "rate": 0.145
        },
        {
          "min": 57375,
          "max": 114750,
          "rate": 0.205
        },
        {
          "min": 114750,
          "max": 177882,
          "rate": 0.26
        },
        {
          "min": 177882,
          "max": 253414,
          "rate": 0.29
        },
        {
          "min": 253414,
          "max": null,
          "rate": 0.33
        }
      ],
      "sources": [
        {
          "url": "https://www.canada.ca/en/revenue-agency/services/tax/individuals/tax-rates-brackets/last-year.html",
          "title": "Last Year",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-09-02",
          "note": "Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed."
        },
        {
          "url": "https://www.canada.ca/en/revenue-agency/services/tax/individuals/frequently-asked-questions-individuals/canadian-income-tax-rates-individuals-current-previous-years.html",
          "title": "Canadian Income Tax Rates Individuals Current Previous Years",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Repo's cited sourceUrl; returned HTTP 403 to WebFetch but search-indexed snippets of this exact page match the cited $57,375 first-bracket figure."
        },
        {
          "url": "https://www.parl.ca/DocumentViewer/en/45-1/bill/C-4/royal-assent",
          "title": "Royal Assent",
          "publisher": "legislative",
          "trustTier": 2,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Directly fetched; primary legislative text quoting '14.5% of the amount taxable' for 2025 and the 2026 substitution to 14%."
        },
        {
          "url": "https://www.parl.ca/legisinfo/en/bill/45-1/c-4",
          "title": "Bill — C 4",
          "publisher": "legislative",
          "trustTier": 2,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Directly fetched; confirms Royal Assent March 12, 2026 (Statutes of Canada 2026, c. 2)."
        },
        {
          "url": "https://www.pm.gc.ca/en/news/news-releases/2025/03/21/prime-minister-mark-carney-cancels-proposed-capital-gains-tax-increase",
          "title": "Prime Minister Mark Carney Cancels Proposed Capital Gains Tax Increase",
          "publisher": "agency-secondary",
          "trustTier": 2,
          "covers": [
            "capitalGains"
          ],
          "checkedAt": "2026-07-31",
          "note": "Directly fetched; official PMO/Government of Canada release announcing cancellation of the inclusion-rate hike."
        },
        {
          "url": "https://www.taxtips.ca/taxrates/canada.htm",
          "title": "Canada",
          "publisher": "professional",
          "trustTier": 3,
          "covers": [
            "brackets",
            "basicPersonalAmount"
          ],
          "checkedAt": "2026-07-31",
          "note": "Directly fetched; lists identical 2025 thresholds/rates."
        },
        {
          "url": "https://kpmg.com/xx/en/our-insights/gms-flash-alert/flash-alert-2025-227.html",
          "title": "Flash Alert 2025 227",
          "publisher": "professional",
          "trustTier": 3,
          "covers": [
            "capitalGains"
          ],
          "checkedAt": "2026-07-31",
          "note": "Directly fetched; KPMG Budget 2025 summary: proposed change 'did not receive Royal Assent' and 'with the cancellation of these proposed changes the CEI has been eliminated' -- corroboration only."
        },
        {
          "url": "https://taxsummaries.pwc.com/canada/corporate/taxes-on-corporate-income",
          "title": "Taxes On Corporate Income",
          "publisher": "professional",
          "trustTier": 3,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Directly fetched; explicit 38% - 10% - 13% = 15% breakdown. Aggregator corroboration only; canada.ca corporation-tax-rates.html returned 403."
        },
        {
          "url": "https://www.taxtips.ca/dtc/eligible-dividends/eligible-dividend-tax-credit-rates.htm",
          "title": "Eligible Dividend Tax Credit Rates",
          "publisher": "professional",
          "trustTier": 3,
          "covers": [
            "dividendCredit"
          ],
          "checkedAt": "2026-07-31",
          "note": "Directly fetched; 15.0198% of grossed-up taxable dividend for 2025, aggregator corroboration."
        },
        {
          "url": "https://www.taxtips.ca/dtc/non-eligible-dividend-tax-credit.htm",
          "title": "Non Eligible Dividend Tax Credit",
          "publisher": "professional",
          "trustTier": 3,
          "covers": [
            "dividendCredit"
          ],
          "checkedAt": "2026-07-31",
          "note": "Directly fetched; 9.0301% of grossed-up taxable dividend, aggregator corroboration."
        }
      ]
    },
    {
      "year": 2025,
      "id": "CA-AB",
      "country": "CA",
      "level": "province",
      "name": "Alberta",
      "basicPersonalAmount": 22323,
      "taxesCapitalGains": true,
      "capitalGainsInclusion": 0.5,
      "corporateRate": 0.08,
      "dividendTaxCredit": {
        "eligible": 0.0812,
        "nonEligible": 0.0218
      },
      "federalAbatementRate": 0,
      "surtax": [],
      "healthPremium": [],
      "dataStatus": "official",
      "verifiedAt": "2026-09-02",
      "notes": "Verified against AB428 for 2025. Alberta levies no surtax and no health premium.",
      "brackets": [
        {
          "min": 0,
          "max": 60000,
          "rate": 0.08
        },
        {
          "min": 60000,
          "max": 151234,
          "rate": 0.1
        },
        {
          "min": 151234,
          "max": 181481,
          "rate": 0.12
        },
        {
          "min": 181481,
          "max": 241974,
          "rate": 0.13
        },
        {
          "min": 241974,
          "max": 362961,
          "rate": 0.14
        },
        {
          "min": 362961,
          "max": null,
          "rate": 0.15
        }
      ],
      "sources": [
        {
          "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5009-c/5009-c-25e.pdf",
          "title": "5009 C 25e",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-09-02",
          "note": "Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed."
        },
        {
          "url": "https://www.alberta.ca/personal-income-tax",
          "title": "Personal Income Tax",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official Government of Alberta page; fetched live, shows 'Table 1. 2025 and 2026 tax brackets' with all six AB brackets for both years, matching repo exactly"
        },
        {
          "url": "https://kings-printer.alberta.ca/1266.cfm?page=a30.cfm&leg_type=Acts&display=html",
          "title": "1266",
          "publisher": "statute",
          "trustTier": 1,
          "covers": [
            "dividendCredit"
          ],
          "checkedAt": "2026-07-31",
          "note": "PRIMARY: official consolidated Alberta Personal Income Tax Act, s.21 - states the 227/770 substitution for '2021 and subsequent taxation years'"
        },
        {
          "url": "https://www.alberta.ca/about-tax-levy-rates-prescribed-interest-rates",
          "title": "About Tax Levy Rates Prescribed Interest Rates",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official Government of Alberta page stating general corporate rate 8%"
        },
        {
          "url": "https://www.canada.ca/en/department-finance/news/2025/01/government-of-canada-announces-deferral-in-implementation-of-change-to-capital-gains-inclusion-rate.html",
          "title": "Government Of Canada Announces Deferral In Implementation Of Change To…",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "capitalGains"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official Dept. of Finance Canada release"
        },
        {
          "url": "https://www.pm.gc.ca/en/news/news-releases/2025/03/21/prime-minister-mark-carney-cancels-proposed-capital-gains-tax-increase",
          "title": "Prime Minister Mark Carney Cancels Proposed Capital Gains Tax Increase",
          "publisher": "agency-secondary",
          "trustTier": 2,
          "covers": [
            "capitalGains"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official PMO release confirming cancellation"
        },
        {
          "url": "https://www.ey.com/content/dam/ey-unified-site/ey-com/en-ca/services/tax/tax-calculators/2025/ey-tax-rates-alberta-2025-06-01-v1.pdf",
          "title": "Ey Tax Rates Alberta 2025 06 01 V1",
          "publisher": "professional",
          "trustTier": 3,
          "covers": [
            "brackets",
            "dividendCredit"
          ],
          "checkedAt": "2026-07-31",
          "note": "EY combined rate table, post-2025-budget vintage; used for arithmetic cross-check of bracket rates"
        },
        {
          "url": "https://www.taxtips.ca/taxrates/ab.htm",
          "title": "Taxrates — Ab",
          "publisher": "professional",
          "trustTier": 3,
          "covers": [
            "basicPersonalAmount"
          ],
          "checkedAt": "2026-07-31",
          "note": "States AB 2025 BPA as $22,323 directly (aggregator, corroboration)"
        },
        {
          "url": "https://www.ey.com/content/dam/ey-unified-site/ey-com/en-ca/services/tax/tax-calculators/2025/ey-tax-rates-alberta-2025-02-01-v1.pdf",
          "title": "Ey Tax Rates Alberta 2025 02 01 V1",
          "publisher": "professional",
          "trustTier": 3,
          "covers": [
            "basicPersonalAmount",
            "dividendCredit"
          ],
          "checkedAt": "2026-07-31",
          "note": "Bracket table shows 0% band ending at $22,323 (aggregator, corroboration via reconciliation)"
        },
        {
          "url": "https://www.taxtips.ca/dtc/eligible-dividends/eligible-dividend-tax-credit-rates.htm",
          "title": "Eligible Dividend Tax Credit Rates",
          "publisher": "professional",
          "trustTier": 3,
          "covers": [
            "dividendCredit"
          ],
          "checkedAt": "2026-07-31",
          "note": "Aggregator table: AB eligible DTC 10% (2019-2020) -> 8.12% (2021-2026)"
        },
        {
          "url": "https://www.taxtips.ca/abtax/dividend-tax-credit.htm",
          "title": "Dividend Tax Credit",
          "publisher": "professional",
          "trustTier": 3,
          "covers": [
            "dividendCredit"
          ],
          "checkedAt": "2026-07-31",
          "note": "Aggregator: states AB eligible DTC '2021+: 8.12%' directly"
        },
        {
          "url": "https://www.ey.com/content/dam/ey-unified-site/ey-com/en-ca/services/tax/tax-calculators/2026/ey-tax-rates-alberta-2026-01-15-v1.pdf",
          "title": "Ey Tax Rates Alberta 2026 01 15 V1",
          "publisher": "professional",
          "trustTier": 3,
          "covers": [
            "dividendCredit"
          ],
          "checkedAt": "2026-07-31",
          "note": "Aggregator table used for arithmetic reconciliation (Jan 2026 vintage)"
        },
        {
          "url": "https://www.moodysprivateclient.com/wp-content/uploads/Full-Blog-Post-Alberta-Provincial-Dividend-Tax-Rates-a-Subtle-Gift-1.pdf",
          "title": "Full Blog Post Alberta Provincial Dividend Tax Rates A Subtle Gift 1",
          "publisher": "professional",
          "trustTier": 3,
          "covers": [
            "dividendCredit"
          ],
          "checkedAt": "2026-07-31",
          "note": "Law-firm analysis (2019) documenting the pre-2021 10% rate and citing Personal Income Tax Act paragraph 21(j.2)(i)"
        },
        {
          "url": "https://www.ey.com/en_ca/technical/tax/tax-alerts/2025/tax-alert-2025-no-11",
          "title": "Tax Alert 2025 No 11",
          "publisher": "professional",
          "trustTier": 3,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "EY summary of Alberta Budget 2025-26 confirming no corporate rate change"
        }
      ]
    },
    {
      "year": 2025,
      "id": "CA-BC",
      "country": "CA",
      "level": "province",
      "name": "British Columbia",
      "basicPersonalAmount": 12932,
      "taxesCapitalGains": true,
      "capitalGainsInclusion": 0.5,
      "corporateRate": 0.12,
      "dividendTaxCredit": {
        "eligible": 0.12,
        "nonEligible": 0.0196
      },
      "federalAbatementRate": 0,
      "surtax": [],
      "healthPremium": [],
      "dataStatus": "official",
      "verifiedAt": "2026-09-02",
      "notes": "Verified against BC428 for 2025. British Columbia levies no surtax and no health premium; the BC tax reduction for low incomes is not modelled.",
      "brackets": [
        {
          "min": 0,
          "max": 49279,
          "rate": 0.0506
        },
        {
          "min": 49279,
          "max": 98560,
          "rate": 0.077
        },
        {
          "min": 98560,
          "max": 113158,
          "rate": 0.105
        },
        {
          "min": 113158,
          "max": 137407,
          "rate": 0.1229
        },
        {
          "min": 137407,
          "max": 186306,
          "rate": 0.147
        },
        {
          "min": 186306,
          "max": 259829,
          "rate": 0.168
        },
        {
          "min": 259829,
          "max": null,
          "rate": 0.205
        }
      ],
      "sources": [
        {
          "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5010-c/5010-c-25e.pdf",
          "title": "5010 C 25e",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-09-02",
          "note": "Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed."
        },
        {
          "url": "https://www2.gov.bc.ca/gov/content/taxes/income-taxes/personal/tax-rates",
          "title": "Tax Rates",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official BC government page; fetched this session, shows the 2025 bracket table matching the repo exactly."
        },
        {
          "url": "https://www2.gov.bc.ca/gov/content/taxes/income-taxes/personal/credits/basic",
          "title": "Credits — Basic",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "basicPersonalAmount"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official BC government page; fetched this session, states 2025 = $12,932."
        },
        {
          "url": "https://www.bclaws.gov.bc.ca/civix/document/id/complete/statreg/96215_01",
          "title": "Statreg — 96215 01",
          "publisher": "statute",
          "trustTier": 1,
          "covers": [
            "dividendCredit"
          ],
          "checkedAt": "2026-07-31",
          "note": "Attempted official primary source (BC Income Tax Act); extraction returned inconsistent figures (15%) that do not reconcile with convergent evidence - discounted as unreliable extraction, not used as a basis for this verdict."
        },
        {
          "url": "https://www2.gov.bc.ca/gov/content/taxes/income-taxes/corporate/tax-rates",
          "title": "Tax Rates",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official BC government page; fetched this session, general rate 12.0% effective Jan 1 2018."
        },
        {
          "url": "https://www.canada.ca/en/department-finance/news/2025/01/government-of-canada-announces-deferral-in-implementation-of-change-to-capital-gains-inclusion-rate.html",
          "title": "Government Of Canada Announces Deferral In Implementation Of Change To…",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "capitalGains"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official Department of Finance Canada release confirming deferral."
        },
        {
          "url": "https://www.pm.gc.ca/en/news/news-releases/2025/03/21/prime-minister-mark-carney-cancels-proposed-capital-gains-tax-increase",
          "title": "Prime Minister Mark Carney Cancels Proposed Capital Gains Tax Increase",
          "publisher": "agency-secondary",
          "trustTier": 2,
          "covers": [
            "capitalGains"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official PMO release confirming cancellation; inclusion rate remains 50%."
        },
        {
          "url": "https://www.taxtips.ca/taxrates/bc.htm",
          "title": "Taxrates — Bc",
          "publisher": "professional",
          "trustTier": 3,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Aggregator corroboration; same figures."
        },
        {
          "url": "https://www.taxtips.ca/dtc/eligible-dividends/eligible-dividend-tax-credit-rates.htm",
          "title": "Eligible Dividend Tax Credit Rates",
          "publisher": "professional",
          "trustTier": 3,
          "covers": [
            "dividendCredit"
          ],
          "checkedAt": "2026-07-31",
          "note": "Aggregator; lists BC at 12% of grossed-up taxable dividends for 2019-2021 and 2022-2026."
        },
        {
          "url": "https://www.taxtips.ca/bctax/dividend-tax-credit.htm",
          "title": "Dividend Tax Credit",
          "publisher": "professional",
          "trustTier": 3,
          "covers": [
            "dividendCredit"
          ],
          "checkedAt": "2026-07-31",
          "note": "Aggregator; consistent 12% figure with same basis description."
        },
        {
          "url": "https://assets.kpmg.com/content/dam/kpmg/ca/pdf/2025/10/ca-combined-top-marginal-tax-rates-for-individuals-2025.pdf",
          "title": "Ca Combined Top Marginal Tax Rates For Individuals 2025",
          "publisher": "professional",
          "trustTier": 3,
          "covers": [
            "dividendCredit"
          ],
          "checkedAt": "2026-07-31",
          "note": "KPMG combined top marginal rates (accessed via WebSearch synthesis, direct PDF fetch 404'd); BC eligible-dividend combined top rate 36.54% used for arithmetic reconciliation to 12.00%."
        }
      ]
    },
    {
      "year": 2025,
      "id": "CA-ON",
      "country": "CA",
      "level": "province",
      "name": "Ontario",
      "basicPersonalAmount": 12747,
      "taxesCapitalGains": true,
      "capitalGainsInclusion": 0.5,
      "corporateRate": 0.115,
      "dividendTaxCredit": {
        "eligible": 0.1,
        "nonEligible": 0.029863
      },
      "federalAbatementRate": 0,
      "surtax": [
        {
          "threshold": 5710,
          "rate": 0.2
        },
        {
          "threshold": 7307,
          "rate": 0.36
        }
      ],
      "healthPremium": [
        {
          "upTo": 20000,
          "base": 0,
          "rate": 0,
          "over": 0
        },
        {
          "upTo": 25000,
          "base": 0,
          "rate": 0.06,
          "over": 20000
        },
        {
          "upTo": 36000,
          "base": 300,
          "rate": 0,
          "over": 0
        },
        {
          "upTo": 38500,
          "base": 300,
          "rate": 0.06,
          "over": 36000
        },
        {
          "upTo": 48000,
          "base": 450,
          "rate": 0,
          "over": 0
        },
        {
          "upTo": 48600,
          "base": 450,
          "rate": 0.25,
          "over": 48000
        },
        {
          "upTo": 72000,
          "base": 600,
          "rate": 0,
          "over": 0
        },
        {
          "upTo": 72600,
          "base": 600,
          "rate": 0.25,
          "over": 72000
        },
        {
          "upTo": 200000,
          "base": 750,
          "rate": 0,
          "over": 0
        },
        {
          "upTo": 200600,
          "base": 750,
          "rate": 0.25,
          "over": 200000
        },
        {
          "upTo": null,
          "base": 900,
          "rate": 0,
          "over": 0
        }
      ],
      "dataStatus": "official",
      "verifiedAt": "2026-09-02",
      "notes": "Brackets and basic personal amount verified against ON428 for 2025. The surtax and health premium were added on 2026-09-02; before that, Ontario tax at $100,000 was understated by $875.59 (12.1%). The Ontario tax reduction and the LIFT credit are not modelled.",
      "brackets": [
        {
          "min": 0,
          "max": 52886,
          "rate": 0.0505
        },
        {
          "min": 52886,
          "max": 105775,
          "rate": 0.0915
        },
        {
          "min": 105775,
          "max": 150000,
          "rate": 0.1116
        },
        {
          "min": 150000,
          "max": 220000,
          "rate": 0.1216
        },
        {
          "min": 220000,
          "max": null,
          "rate": 0.1316
        }
      ],
      "sources": [
        {
          "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5006-c/5006-c-25e.pdf",
          "title": "5006 C 25e",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-09-02",
          "note": "Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed."
        },
        {
          "url": "https://www.ontario.ca/page/ontario-dividend-tax-credit",
          "title": "Ontario Dividend Tax Credit",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "dividendCredit"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official Government of Ontario page; full historical table fetched showing '2020-2026: eligible 10.0%, other 2.9863%'"
        },
        {
          "url": "https://www.ontario.ca/document/corporations-tax/corporate-income-tax",
          "title": "Corporate Income Tax",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official Ontario Ministry of Finance page; 'General rate: 11.5%, effective July 1, 2011 onwards'; fetched directly"
        },
        {
          "url": "https://www.pm.gc.ca/en/news/news-releases/2025/03/21/prime-minister-mark-carney-cancels-proposed-capital-gains-tax-increase",
          "title": "Prime Minister Mark Carney Cancels Proposed Capital Gains Tax Increase",
          "publisher": "agency-secondary",
          "trustTier": 2,
          "covers": [
            "capitalGains"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official PMO press release, fetched directly: 'Cancel the proposed hike in the capital gains inclusion rate'"
        },
        {
          "url": "https://www.ey.com/content/dam/ey-unified-site/ey-com/en-ca/services/tax/tax-calculators/2025/ey-tax-rates-ontario-2025-06-01-v1.pdf",
          "title": "Ey Tax Rates Ontario 2025 06 01 V1",
          "publisher": "professional",
          "trustTier": 3,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "EY 'Combined federal and provincial personal income tax rates - Ontario 2025'; fetched and read in full, breakpoint-by-breakpoint reconciliation performed"
        },
        {
          "url": "https://www.taxtips.ca/taxrates/on.htm",
          "title": "Taxrates — On",
          "publisher": "professional",
          "trustTier": 3,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "States 2025 ON brackets/rates identically; aggregator, corroboration only"
        },
        {
          "url": "https://www.taxtips.ca/ontax/dividend-tax-credit.htm",
          "title": "Dividend Tax Credit",
          "publisher": "professional",
          "trustTier": 3,
          "covers": [
            "dividendCredit"
          ],
          "checkedAt": "2026-07-31",
          "note": "Aggregator corroboration: states 13.800% 'of actual dividend' for eligible (2014+), which converts to 10.0% of grossed-up"
        },
        {
          "url": "https://hr.mcmaster.ca/app/uploads/2024/09/td1on-fill-25e.pdf",
          "title": "Td1on Fill 25e",
          "publisher": "aggregator",
          "trustTier": 4,
          "covers": [
            "basicPersonalAmount"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official '2025 Ontario TD1ON Personal Tax Credits Return' form, line 1 = $12,747; fetched and read directly"
        }
      ]
    },
    {
      "year": 2025,
      "id": "CA-QC",
      "country": "CA",
      "level": "province",
      "name": "Quebec",
      "basicPersonalAmount": 18571,
      "taxesCapitalGains": true,
      "capitalGainsInclusion": 0.5,
      "corporateRate": 0.115,
      "dividendTaxCredit": {
        "eligible": 0.117,
        "nonEligible": 0.0342
      },
      "federalAbatementRate": 0.165,
      "surtax": [],
      "healthPremium": [],
      "dataStatus": "official",
      "verifiedAt": "2026-09-02",
      "notes": "Verified against the Quebec Department of Finance parameter table for 2025. The 16.5% federal abatement was added on 2026-09-02; before that, federal tax for a Quebec resident at $100,000 was overstated by $2,428.60 (19.8% of the federal figure). The Quebec health services fund contribution and the Quebec-specific credits are not modelled.",
      "brackets": [
        {
          "min": 0,
          "max": 53255,
          "rate": 0.14
        },
        {
          "min": 53255,
          "max": 106495,
          "rate": 0.19
        },
        {
          "min": 106495,
          "max": 129590,
          "rate": 0.24
        },
        {
          "min": 129590,
          "max": null,
          "rate": 0.2575
        }
      ],
      "sources": [
        {
          "url": "https://cdn-contenu.quebec.ca/cdn-contenu/adm/min/finances/publications-adm/parametres/AUTEN_IncomeTax2025.pdf",
          "title": "AUTEN IncomeTax2025",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-09-02",
          "note": "Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed."
        },
        {
          "url": "https://cdn-contenu.quebec.ca/cdn-contenu/adm/min/finances/publications-adm/parametres/AUTEN_IncomeTax2026.pdf",
          "title": "AUTEN IncomeTax2026",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets",
            "basicPersonalAmount"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official Finance Québec 'Parameters of the Personal Income Tax System for 2026' (Nov 2025), Table 3, page 9: 2025 thresholds 53,255/106,495/129,590."
        },
        {
          "url": "https://www.revenuquebec.ca/en/citizens/tax-credits/dividend-tax-credit/",
          "title": "Dividend Tax Credit",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "dividendCredit"
          ],
          "checkedAt": "2026-07-31",
          "note": "Cited by search snippet as stating 11.7% of the grossed-up amount for 2025; direct WebFetch returned HTTP 403."
        },
        {
          "url": "https://cdn-contenu.quebec.ca/cdn-contenu/adm/min/finances/publications-adm/Bulletins/EN/BULEN_2026-3.pdf",
          "title": "BULEN 2026 3",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "corporateRate",
            "dividendCredit"
          ],
          "checkedAt": "2026-07-31",
          "note": "Information Bulletin 2026-3 (Apr 29, 2026), p.4: 'the rate of the tax credit for non-eligible dividends, which is currently 3.42% of the grossed-up dividend amount...'"
        },
        {
          "url": "https://www.pm.gc.ca/en/news/news-releases/2025/03/21/prime-minister-mark-carney-cancels-proposed-capital-gains-tax-increase",
          "title": "Prime Minister Mark Carney Cancels Proposed Capital Gains Tax Increase",
          "publisher": "agency-secondary",
          "trustTier": 2,
          "covers": [
            "capitalGains"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official PMO release: cancellation of the proposed capital gains inclusion rate increase; 50% inclusion continues to apply."
        },
        {
          "url": "https://www.ey.com/content/dam/ey-unified-site/ey-com/en-ca/services/tax/tax-calculators/2025/ey-tax-rates-quebec-2025-01-15-v1.pdf",
          "title": "Ey Tax Rates Quebec 2025 01 15 V1",
          "publisher": "professional",
          "trustTier": 3,
          "covers": [
            "brackets",
            "dividendCredit"
          ],
          "checkedAt": "2026-07-31",
          "note": "EY Quebec 2025 rate table: provincial rates 14.00%/19.00%/24.00%/25.75% at the same thresholds."
        },
        {
          "url": "https://www.ey.com/content/dam/ey-unified-site/ey-com/en-ca/services/tax/tax-calculators/2025/ey-tax-rates-provincial-2025-01-15-v1.pdf",
          "title": "Ey Tax Rates Provincial 2025 01 15 V1",
          "publisher": "professional",
          "trustTier": 3,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Quebec general income not eligible for SBD: 11.50% (2025)."
        }
      ]
    },
    {
      "year": 2026,
      "id": "US",
      "country": "US",
      "level": "federal",
      "name": "United States (federal)",
      "standardDeduction": {
        "single": 16100
      },
      "taxesCapitalGains": true,
      "capitalGainsBrackets": [
        {
          "min": 0,
          "max": 49450,
          "rate": 0
        },
        {
          "min": 49450,
          "max": 545500,
          "rate": 0.15
        },
        {
          "min": 545500,
          "max": null,
          "rate": 0.2
        }
      ],
      "corporateRate": 0.21,
      "dataStatus": "official",
      "verifiedAt": "2026-02-24",
      "brackets": [
        {
          "min": 0,
          "max": 12400,
          "rate": 0.1
        },
        {
          "min": 12400,
          "max": 50400,
          "rate": 0.12
        },
        {
          "min": 50400,
          "max": 105700,
          "rate": 0.22
        },
        {
          "min": 105700,
          "max": 201775,
          "rate": 0.24
        },
        {
          "min": 201775,
          "max": 256225,
          "rate": 0.32
        },
        {
          "min": 256225,
          "max": 640600,
          "rate": 0.35
        },
        {
          "min": 640600,
          "max": null,
          "rate": 0.37
        }
      ],
      "sources": [
        {
          "url": "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf",
          "title": "Rev. Proc. 2025-32",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets",
            "standardDeduction",
            "capitalGains",
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Section 4.14(1) table, page 18 of the PDF"
        },
        {
          "url": "https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill",
          "title": "Irs Releases Tax Inflation Adjustments For Tax Year 2026 Including…",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets",
            "standardDeduction"
          ],
          "checkedAt": "2026-07-31",
          "note": "Press release states $16,100 directly"
        },
        {
          "url": "https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section11&num=0&edition=prelim",
          "title": "Uscode",
          "publisher": "statute",
          "trustTier": 1,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official U.S. Code text: flat 21% corporate rate under §11(b)"
        }
      ]
    },
    {
      "year": 2026,
      "id": "US-AK",
      "country": "US",
      "level": "state",
      "name": "Alaska",
      "taxesCapitalGains": false,
      "corporateRate": 0.094,
      "dataStatus": "provisional",
      "verifiedAt": "2026-02-24",
      "notes": "2026 state values currently carry forward 2025 structures/rates unless separately updated.",
      "brackets": [
        {
          "min": 0,
          "max": null,
          "rate": 0
        }
      ],
      "sources": [
        {
          "url": "https://tax.alaska.gov/programs/programs/index.aspx?60380",
          "title": "Programs",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-02-24",
          "note": "Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed."
        },
        {
          "url": "https://taxfoundation.org/location/alaska/",
          "title": "Alaska",
          "publisher": "professional",
          "trustTier": 3,
          "covers": [
            "brackets",
            "standardDeduction",
            "capitalGains"
          ],
          "checkedAt": "2026-07-31",
          "note": "Fetched. Page is explicitly branded '2026 Alaska Tax Rates & Rankings' and confirms no individual income tax as current 2026 policy."
        },
        {
          "url": "https://codes.findlaw.com/ak/title-43-revenue-and-taxation/ak-st-sect-43-20-011/",
          "title": "Ak St Sect 43 20 011",
          "publisher": "legal-database",
          "trustTier": 3,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Fetched. Confirms the rate schedule is fixed by statute with no annual-adjustment mechanism."
        },
        {
          "url": "https://alaskapublic.org/news/politics/alaska-legislature/2026-04-01/alaska-house-passes-new-version-of-vetoed-corporate-tax-change",
          "title": "Alaska House Passes New Version Of Vetoed Corporate Tax Change",
          "publisher": "aggregator",
          "trustTier": 4,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Fetched. Confirms the pending bill (HB 280) changes only market-based sourcing/apportionment, not the rate; passed House 22-17 (short of veto-proof majority), Governor opposed, not yet signed as of article date."
        },
        {
          "url": "https://www.adn.com/politics/alaska-legislature/2026/05/20/lawmakers-vote-to-update-alaskas-corporate-income-tax/",
          "title": "Lawmakers Vote To Update Alaskas Corporate Income Tax",
          "publisher": "aggregator",
          "trustTier": 4,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Fetched. Confirms the bill passed by the full legislature on the last day of session changes apportionment/sourcing only (targets online sellers like Facebook/Netflix), takes effect 2027, and does not touch the tax rate; not yet signed as…"
        }
      ]
    },
    {
      "year": 2026,
      "id": "US-AL",
      "country": "US",
      "level": "state",
      "name": "Alabama",
      "standardDeduction": {
        "single": 4500,
        "phaseOut": {
          "startIncome": 25999,
          "reductionPerStep": 25,
          "stepIncome": 500,
          "floor": 4000
        }
      },
      "taxesCapitalGains": true,
      "corporateRate": 0.065,
      "dataStatus": "provisional",
      "verifiedAt": "2026-02-24",
      "notes": "2026 state values currently carry forward 2025 structures/rates unless separately updated.",
      "brackets": [
        {
          "min": 0,
          "max": 500,
          "rate": 0.02
        },
        {
          "min": 500,
          "max": 3000,
          "rate": 0.04
        },
        {
          "min": 3000,
          "max": null,
          "rate": 0.05
        }
      ],
      "sources": [
        {
          "url": "https://www.revenue.alabama.gov/individual-corporate/individual-income-tax/",
          "title": "Individual Income Tax",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official DOR bracket page, fetched 2026-07-19, unchanged from the 2025 schedule"
        },
        {
          "url": "https://www.revenue.alabama.gov/individual-corporate/income-to-be-reported-on-the-alabama-income-tax-return/",
          "title": "Income To Be Reported On The Alabama Income Tax Return",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "capitalGains"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official AL DOR page, still current for 2026, listing capital gains as taxable"
        },
        {
          "url": "https://www.revenue.alabama.gov/tax-types/corporate-income-tax/",
          "title": "Corporate Income Tax",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official DOR page, fetched 2026-07-19, still states 6.5%"
        },
        {
          "url": "https://taxfoundation.org/blog/alabama-tax-reform-relief-2025/",
          "title": "Alabama Tax Reform Relief 2025",
          "publisher": "professional",
          "trustTier": 3,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Aggregator roundup of Alabama's enacted 2025 tax legislation — no individual bracket-rate bill listed (corroboration only)"
        },
        {
          "url": "https://rsmus.com/insights/tax-alerts/2025/alabama-enacts-suite-of-taxpayer-friendly-changes.html",
          "title": "Alabama Enacts Suite Of Taxpayer Friendly Changes",
          "publisher": "professional",
          "trustTier": 3,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Aggregator tax alert enumerating Alabama's 2025 enacted changes — no bracket-rate bill listed (corroboration only)"
        },
        {
          "url": "https://taxfoundation.org/location/alabama/",
          "title": "Alabama",
          "publisher": "professional",
          "trustTier": 3,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Tax Foundation's 2026 Alabama tax profile — no enacted corporate-rate change noted for 2026 (corroboration only)"
        }
      ]
    },
    {
      "year": 2026,
      "id": "US-AR",
      "country": "US",
      "level": "state",
      "name": "Arkansas",
      "standardDeduction": {
        "single": 2470
      },
      "personalCredit": 29,
      "taxesCapitalGains": true,
      "capitalGainsTreatment": {
        "exclusionRate": 0.5,
        "fullyExemptAbove": 10000000
      },
      "corporateRate": 0.043,
      "dataStatus": "provisional",
      "verifiedAt": "2026-07-31",
      "notes": "TY2026 top rate 3.7% per Act 2 of the 2026 First Extraordinary Session (retroactive to 1/1/2026), applied to the Act-restated (unchanged) thresholds. Provisional pending DFA-published TY2026 tables; the same session reportedly also cut the top corporate rate (unverified -- corporate carries forward at 4.3%).",
      "brackets": [
        {
          "min": 0,
          "max": 5599,
          "rate": 0
        },
        {
          "min": 5599,
          "max": 11199,
          "rate": 0.02
        },
        {
          "min": 11199,
          "max": 15999,
          "rate": 0.03
        },
        {
          "min": 15999,
          "max": 26399,
          "rate": 0.034
        },
        {
          "min": 26399,
          "max": null,
          "rate": 0.037
        }
      ],
      "sources": [
        {
          "url": "https://www.dfa.arkansas.gov/wp-content/uploads/Withholding-Tax-Formula.pdf",
          "title": "Withholding Tax Formula",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets",
            "standardDeduction"
          ],
          "checkedAt": "2026-07-31",
          "note": "DFA 'Withholding Tax Formula, Tax Year 2026, Effective 01/01/2026' — official bracket table lists $26,400-94,700 at 3.70%. Fetched via curl + pypdf text extraction."
        },
        {
          "url": "https://www.arkleg.state.ar.us/Home/FTPDocument?path=%2FACTS%2F2026S1%2FPublic%2FACT2.pdf",
          "title": "FTPDocument",
          "publisher": "legislative",
          "trustTier": 2,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed."
        },
        {
          "url": "https://www.arkleg.state.ar.us/Home/FTPDocument?path=%2FAssembly%2F2025%2F2026S1%2FFiscal+Impacts%2FSB1-DFA1.pdf",
          "title": "FTPDocument",
          "publisher": "legislative",
          "trustTier": 2,
          "covers": [
            "brackets",
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "DFA Fiscal Impact Statement for SB1 (2026 special session): 'Top Rate Reduction to 3.7% in 2026...effective for the 2026 and following tax years.'"
        },
        {
          "url": "https://codes.findlaw.com/ar/title-26-taxation/ar-code-sect-26-51-815/",
          "title": "Ar Code Sect 26 51 815",
          "publisher": "legal-database",
          "trustTier": 3,
          "covers": [
            "capitalGains"
          ],
          "checkedAt": "2026-07-31",
          "note": "Same statute text mirror as 2025 finding; no legislative repeal located for 2026."
        },
        {
          "url": "https://talkbusiness.net/2026/05/governor-signs-tax-cuts-into-law/",
          "title": "Governor Signs Tax Cuts Into Law",
          "publisher": "aggregator",
          "trustTier": 4,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "News confirmation Gov. Sanders signed SB1 into law as Act 2, May 6, 2026."
        }
      ]
    },
    {
      "year": 2026,
      "id": "US-AZ",
      "country": "US",
      "level": "state",
      "name": "Arizona",
      "standardDeduction": {
        "single": 16100
      },
      "taxesCapitalGains": true,
      "capitalGainsTreatment": {
        "exclusionRate": 0.25
      },
      "corporateRate": 0.049,
      "dataStatus": "official",
      "verifiedAt": "2026-07-31",
      "notes": "TY2026 standard deduction is the federal figure AZ conforms to under A.R.S. §43-1041, not a carry-forward. The flat 2.5% rate is unchanged (both 2026 rate-cut bills, HB2918 and SB1318, died in the legislature).",
      "brackets": [
        {
          "min": 0,
          "max": null,
          "rate": 0.025
        }
      ],
      "sources": [
        {
          "url": "https://azdor.gov/forms/individual-income-tax-highlights",
          "title": "Individual Income Tax Highlights",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed."
        },
        {
          "url": "https://www.azleg.gov/legtext/57leg/1R/summary/S.2918FIN-APPROP.DOCX.htm",
          "title": "S.2918FIN APPROP.DOCX",
          "publisher": "statute",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "HB2918 Senate Fact Sheet — proposes 2.5%->2.47% for TY2026; no enactment record found"
        },
        {
          "url": "https://www.azleg.gov/legtext/57leg/1R/summary/S.1318FIN_REVISED.DOCX.htm",
          "title": "S.1318FIN REVISED.DOCX",
          "publisher": "statute",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "SB1318 Fact Sheet — proposes surplus-triggered cut to 2.42% for TY2026; no enactment record found"
        },
        {
          "url": "https://www.azleg.gov/ars/43/01022.htm",
          "title": "ARS — 01022",
          "publisher": "statute",
          "trustTier": 1,
          "covers": [
            "capitalGains"
          ],
          "checkedAt": "2026-07-31",
          "note": "A.R.S. §43-1022 live text — still contains the 'acquired after December 31, 2011' condition"
        },
        {
          "url": "https://www.azleg.gov/legtext/57leg/1R/summary/S.1331FIN_REVISED.DOCX.htm",
          "title": "S.1331FIN REVISED.DOCX",
          "publisher": "statute",
          "trustTier": 1,
          "covers": [
            "capitalGains"
          ],
          "checkedAt": "2026-07-31",
          "note": "SB1331 Fact Sheet — proposed removing the acquisition-date restriction for TY2026; no enactment evidence found"
        },
        {
          "url": "https://www.azleg.gov/ars/43/01111.htm",
          "title": "ARS — 01111",
          "publisher": "statute",
          "trustTier": 1,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "A.R.S. §43-1111 live text, still 4.9%"
        },
        {
          "url": "https://www.azleg.gov/legtext/57leg/2R/summary/H.HB4168_061026_CAUCUSCOW.DOCX.htm",
          "title": "H.HB4168 061026 CAUCUSCOW.DOCX",
          "publisher": "statute",
          "trustTier": 1,
          "covers": [
            "standardDeduction",
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "HB4168 fact sheet — enumerates all provisions; none amend the corporate rate"
        },
        {
          "url": "https://www.azjlbc.gov/revenues/25taxbk.pdf",
          "title": "25taxbk",
          "publisher": "legislative",
          "trustTier": 2,
          "covers": [
            "brackets",
            "standardDeduction"
          ],
          "checkedAt": "2026-07-31",
          "note": "2025 Tax Handbook (official, published after the 2025 session adjourned) — 'History of Rates' p.31 and 'Impact of Statutory Changes / 2025 Laws' pp.45-46 list no rate-cut law"
        },
        {
          "url": "https://www.currentfederaltaxdevelopments.com/blog/2026/6/14/arizona-hb-4168-title-43-income-tax-overhaul-aligned-with-the-one-big-beautiful-bill-act-obbba",
          "title": "Arizona Hb 4168 Title 43 Income Tax Overhaul Aligned With The One Big…",
          "publisher": "professional",
          "trustTier": 3,
          "covers": [
            "standardDeduction"
          ],
          "checkedAt": "2026-07-31",
          "note": "aggregator corroboration only: confirms Hobbs signed HB4168 on 6/13/2026 and the new standard deduction figures"
        },
        {
          "url": "https://www.nerdwallet.com/taxes/learn/arizona-state-income-tax-rates",
          "title": "Arizona State Income Tax Rates",
          "publisher": "aggregator",
          "trustTier": 4,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "aggregator corroboration only: reports 2.5% flat rate for 2026"
        },
        {
          "url": "https://www.billtrack50.com/billdetail/1786428",
          "title": "Billdetail — 1786428",
          "publisher": "aggregator",
          "trustTier": 4,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "aggregator corroboration only: HB2421 (corporate rate to 2%) status 'Introduced - Dead'"
        }
      ]
    },
    {
      "year": 2026,
      "id": "US-CA",
      "country": "US",
      "level": "state",
      "name": "California",
      "standardDeduction": {
        "single": 5706
      },
      "personalCredit": 153,
      "taxesCapitalGains": true,
      "corporateRate": 0.0884,
      "dataStatus": "provisional",
      "verifiedAt": "2026-02-24",
      "notes": "2026 state values currently carry forward 2025 structures/rates unless separately updated.",
      "brackets": [
        {
          "min": 0,
          "max": 11079,
          "rate": 0.01
        },
        {
          "min": 11079,
          "max": 26264,
          "rate": 0.02
        },
        {
          "min": 26264,
          "max": 41452,
          "rate": 0.04
        },
        {
          "min": 41452,
          "max": 57542,
          "rate": 0.06
        },
        {
          "min": 57542,
          "max": 72724,
          "rate": 0.08
        },
        {
          "min": 72724,
          "max": 371479,
          "rate": 0.093
        },
        {
          "min": 371479,
          "max": 445771,
          "rate": 0.103
        },
        {
          "min": 445771,
          "max": 742953,
          "rate": 0.113
        },
        {
          "min": 742953,
          "max": 1000000,
          "rate": 0.123
        },
        {
          "min": 1000000,
          "max": null,
          "rate": 0.133
        }
      ],
      "sources": [
        {
          "url": "https://www.ftb.ca.gov/forms/2025/2025-540-tax-rate-schedules.pdf",
          "title": "2025 540 Tax Rate Schedules",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-02-24",
          "note": "Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed."
        },
        {
          "url": "https://edd.ca.gov/siteassets/files/pdf_pub_ctr/26methb.pdf",
          "title": "26methb",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets",
            "standardDeduction"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official EDD 'California Withholding Schedules for 2026' (Method B), Table 5, Single Persons annual bracket table — thresholds identical to 2025."
        },
        {
          "url": "https://www.ftb.ca.gov/forms/2026/2026-540-es-instructions.pdf",
          "title": "2026 540 Es Instructions",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets",
            "standardDeduction"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official FTB 2026 Form 540-ES instructions; directs use of the 2025 tax table for the 2026 estimate."
        },
        {
          "url": "https://leginfo.legislature.ca.gov/faces/billStatusClient.xhtml?bill_id=202520260AB1219",
          "title": "BillStatusClient",
          "publisher": "statute",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official CA Legislature bill-status page confirming AB 1219 died in committee (06/05/25), never enacted."
        },
        {
          "url": "https://www.ftb.ca.gov/file/personal/income-types/capital-gains-and-losses.html",
          "title": "Capital Gains And Losses",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "capitalGains"
          ],
          "checkedAt": "2026-07-31",
          "note": "FTB capital gains guidance page (current, applies to 2026 as no law change was found)."
        },
        {
          "url": "https://www.ftb.ca.gov/file/business/tax-rates.html",
          "title": "Tax Rates",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official current FTB business tax rates page, 8.84%/10.84%."
        },
        {
          "url": "https://leginfo.legislature.ca.gov/faces/billStatusClient.xhtml?bill_id=202520260SB573",
          "title": "BillStatusClient",
          "publisher": "statute",
          "trustTier": 1,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official CA Legislature bill-status page confirming SB 573 died ('Returned to Secretary of Senate,' 02/02/26) without being enacted."
        }
      ]
    },
    {
      "year": 2026,
      "id": "US-CO",
      "country": "US",
      "level": "state",
      "name": "Colorado",
      "standardDeduction": {
        "single": 16100,
        "phaseOut": {
          "startIncome": 299999,
          "reductionPerStep": 4100,
          "stepIncome": 1,
          "floor": 12000
        }
      },
      "taxesCapitalGains": true,
      "corporateRate": 0.044,
      "dataStatus": "provisional",
      "verifiedAt": "2026-02-24",
      "notes": "2026 state values currently carry forward 2025 structures/rates unless separately updated.",
      "brackets": [
        {
          "min": 0,
          "max": null,
          "rate": 0.044
        }
      ],
      "sources": [
        {
          "url": "https://tax.colorado.gov/income-tax-topics-colorado-capital-gain-subtraction",
          "title": "Income Tax Topics Colorado Capital Gain Subtraction",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "capitalGains"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official CO DOR publication; no 2026-specific change to the capital gain subtraction rules found"
        },
        {
          "url": "https://tax.colorado.gov/individual-income-tax-guide",
          "title": "Individual Income Tax Guide",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "standardDeduction"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official CO DOR guide: addback limit table shows 'Tax Years 2023-2025: $12,000 single/$16,000 joint' vs '2026 and later: $1,000 single/$2,000 joint'"
        },
        {
          "url": "https://content.leg.colorado.gov/sites/default/files/images/sept2025forecast.pdf",
          "title": "Sept2025forecast",
          "publisher": "legislative",
          "trustTier": 2,
          "covers": [
            "brackets",
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Colorado Legislative Council Staff, Sept 2025 forecast, TABOR Outlook section (~p.31): rate-reduction mechanism not triggered for TY2025 or TY2026; base rate stays 4.40%"
        },
        {
          "url": "https://leg.colorado.gov/bills/sb25-138",
          "title": "Sb25 138",
          "publisher": "legislative",
          "trustTier": 2,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Bill to make 4.25% permanent for TY2025+ — status 'Lost', postponed indefinitely Feb 27 2025"
        },
        {
          "url": "https://leg.colorado.gov/bills/hb24-1065",
          "title": "Hb24 1065",
          "publisher": "legislative",
          "trustTier": 2,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Bill to cut rate to 4.0% for TY2025+ — status 'Lost', postponed indefinitely Feb 12 2024"
        }
      ]
    },
    {
      "year": 2026,
      "id": "US-CT",
      "country": "US",
      "level": "state",
      "name": "Connecticut",
      "standardDeduction": {
        "single": 15000,
        "phaseOut": {
          "startIncome": 30000,
          "reductionPerStep": 1000,
          "stepIncome": 1000,
          "floor": 0
        }
      },
      "taxesCapitalGains": true,
      "corporateRate": 0.0825,
      "dataStatus": "provisional",
      "verifiedAt": "2026-02-24",
      "notes": "2026 state values currently carry forward 2025 structures/rates unless separately updated.",
      "brackets": [
        {
          "min": 0,
          "max": 10000,
          "rate": 0.02
        },
        {
          "min": 10000,
          "max": 50000,
          "rate": 0.045
        },
        {
          "min": 50000,
          "max": 100000,
          "rate": 0.055
        },
        {
          "min": 100000,
          "max": 200000,
          "rate": 0.06
        },
        {
          "min": 200000,
          "max": 250000,
          "rate": 0.065
        },
        {
          "min": 250000,
          "max": 500000,
          "rate": 0.069
        },
        {
          "min": 500000,
          "max": null,
          "rate": 0.0699
        }
      ],
      "sources": [
        {
          "url": "https://portal.ct.gov/drs/individuals/resident-income-tax/tax-information",
          "title": "Tax Information",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-02-24",
          "note": "Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed."
        },
        {
          "url": "https://portal.ct.gov/-/media/drs/publications/pubsip/2026/ip-2026-7.pdf",
          "title": "Ip 2026 7",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "CT DRS IP 2026(7), issued 12/12/2025, Table B; official 2026 tax calculation schedule. WebFetch could not decode this PDF; downloaded via WebFetch's saved binary and read with pdftotext this session."
        },
        {
          "url": "https://portal.ct.gov/drs/miscellaneous-taxes/other-tax-page/state-tax-developments/2026-developments",
          "title": "2026 Developments",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets",
            "capitalGains"
          ],
          "checkedAt": "2026-07-31",
          "note": "CT DRS official 2026 legislative developments page, fetched live; lists no personal income tax rate/bracket changes for 2026."
        },
        {
          "url": "https://portal.ct.gov/drs/corporation-tax/tax-information",
          "title": "Tax Information",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "CT DRS Corporation Tax Information page, fetched live this session; confirms 7.5% for both 2025 and 2026 and the surcharge extension through 2028."
        },
        {
          "url": "https://www.cga.ct.gov/2026/fc/pdf/2026SB-00510-R000697-FC.pdf",
          "title": "2026SB 00510 R000697 FC",
          "publisher": "legislative",
          "trustTier": 2,
          "covers": [
            "capitalGains"
          ],
          "checkedAt": "2026-07-31",
          "note": "2026-session capital-gains-surcharge bill fiscal note; identified via WebSearch, not independently re-fetched/parsed in full this session -- supplementary context only."
        },
        {
          "url": "https://www.cga.ct.gov/2025/rpt/pdf/2025-R-0068.pdf",
          "title": "2025 R 0068",
          "publisher": "legislative",
          "trustTier": 2,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "CGA OLR report, May 16 2025, Table 1, capital-base mills schedule by income year."
        }
      ]
    },
    {
      "year": 2026,
      "id": "US-DC",
      "country": "US",
      "level": "state",
      "name": "District of Columbia",
      "standardDeduction": {
        "single": 16100
      },
      "taxesCapitalGains": true,
      "corporateRate": 0.0825,
      "notes": "TY2026 $16,100 standard deduction is the PERMANENT federal-conformity figure under D.C. Code §47-1801.04(44)(A)(iv) (IRC §63(c)), confirmed by OTR's 2026 D-40ES booklet, and is the figure the law reverts to regardless of how the TY2025-only D.C. Law 26-89 dispute resolves.",
      "dataStatus": "provisional",
      "verifiedAt": "2026-02-24",
      "brackets": [
        {
          "min": 0,
          "max": 10000,
          "rate": 0.04
        },
        {
          "min": 10000,
          "max": 40000,
          "rate": 0.06
        },
        {
          "min": 40000,
          "max": 60000,
          "rate": 0.065
        },
        {
          "min": 60000,
          "max": 250000,
          "rate": 0.085
        },
        {
          "min": 250000,
          "max": 500000,
          "rate": 0.0925
        },
        {
          "min": 500000,
          "max": 1000000,
          "rate": 0.0975
        },
        {
          "min": 1000000,
          "max": null,
          "rate": 0.1075
        }
      ],
      "sources": [
        {
          "url": "https://otr.cfo.dc.gov/page/dc-individual-and-fiduciary-income-tax-rates",
          "title": "Dc Individual And Fiduciary Income Tax Rates",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-02-24",
          "note": "Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed."
        },
        {
          "url": "https://code.dccouncil.gov/us/dc/council/code/sections/47-1807.02",
          "title": "Sections — 47 1807.02",
          "publisher": "statute",
          "trustTier": 1,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "DC Code, official, fetched this session."
        },
        {
          "url": "https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2026_D40ES_Book_wLinks04012026.pdf",
          "title": "2026 D40ES Book WLinks04012026",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "standardDeduction"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official OTR 2026 D-40ES booklet (rev. 03/2026), fetched this session and parsed locally via pdftotext; states $16,100 for single filers."
        },
        {
          "url": "https://code.dccouncil.gov/us/dc/council/laws/26-89",
          "title": "Laws — 26 89",
          "publisher": "statute",
          "trustTier": 1,
          "covers": [
            "standardDeduction"
          ],
          "checkedAt": "2026-07-31",
          "note": "D.C. Law 26-89, official, fetched this session; the original DC-specific $15,000 + COLA formula that the 2026 ES figure does not appear to follow."
        },
        {
          "url": "https://taxfoundation.org/location/the-district-of-columbia/",
          "title": "The District Of Columbia",
          "publisher": "professional",
          "trustTier": 3,
          "covers": [
            "brackets",
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Aggregator, fetched this session; states current 2026 rate range 4.00%-10.75%."
        },
        {
          "url": "https://www.bdo.com/insights/tax/district-of-columbia-budget-support-act-tax-changes",
          "title": "District Of Columbia Budget Support Act Tax Changes",
          "publisher": "professional",
          "trustTier": 3,
          "covers": [
            "brackets",
            "capitalGains"
          ],
          "checkedAt": "2026-07-31",
          "note": "Aggregator, fetched this session; itemizes Budget Support Act tax changes, none touching individual brackets."
        },
        {
          "url": "https://tax.thomsonreuters.com/news/d-c-attorney-general-finds-house-joint-resolution-did-not-repeal-legislation-amending-irc-conformity/",
          "title": "D C Attorney General Finds House Joint Resolution Did Not Repeal…",
          "publisher": "professional",
          "trustTier": 3,
          "covers": [
            "standardDeduction"
          ],
          "checkedAt": "2026-07-31",
          "note": "Aggregator/secondary, fetched this session; dispute context only, not the source of the $16,100 figure."
        }
      ]
    },
    {
      "year": 2026,
      "id": "US-DE",
      "country": "US",
      "level": "state",
      "name": "Delaware",
      "standardDeduction": {
        "single": 3250
      },
      "personalCredit": 110,
      "taxesCapitalGains": true,
      "corporateRate": 0.087,
      "dataStatus": "official",
      "verifiedAt": "2026-07-31",
      "notes": "Delaware individual/corporate tax law (30 Del. C. §§1102(a)(14), 1108(a)(3), 1110(b), 1902(a)) is unamended and non-sunsetting; TY2026 carries the same values forward as confirmed statute, not as a placeholder.",
      "brackets": [
        {
          "min": 0,
          "max": 2000,
          "rate": 0
        },
        {
          "min": 2000,
          "max": 5000,
          "rate": 0.022
        },
        {
          "min": 5000,
          "max": 10000,
          "rate": 0.039
        },
        {
          "min": 10000,
          "max": 20000,
          "rate": 0.048
        },
        {
          "min": 20000,
          "max": 25000,
          "rate": 0.052
        },
        {
          "min": 25000,
          "max": 60000,
          "rate": 0.0555
        },
        {
          "min": 60000,
          "max": null,
          "rate": 0.066
        }
      ],
      "sources": [
        {
          "url": "https://revenue.delaware.gov/software-developer/tax-rate-changes/",
          "title": "Tax Rate Changes",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official DOR page, live, still shows unchanged schedule"
        },
        {
          "url": "https://revenuefiles.delaware.gov/2025/PITForms_Instructions/Instructions/PIT-RES_Instructions_2025-01.pdf",
          "title": "PIT RES Instructions 2025 01",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "capitalGains"
          ],
          "checkedAt": "2026-07-31",
          "note": "Most recent official instructions available (no 2026 edition published yet); no legislative change found in this session's search"
        },
        {
          "url": "https://delcode.delaware.gov/title30/c019/index.html",
          "title": "C019",
          "publisher": "statute",
          "trustTier": 1,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Statute unamended, fetched live"
        },
        {
          "url": "https://legis.delaware.gov/BillDetail/141813",
          "title": "BillDetail — 141813",
          "publisher": "legislative",
          "trustTier": 2,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "HB13 bill detail, live fetch 2026-07-19: status 'Lieu/Substituted 4/3/25'"
        },
        {
          "url": "https://legis.delaware.gov/BillDetail/142045",
          "title": "BillDetail — 142045",
          "publisher": "legislative",
          "trustTier": 2,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "HS 1 for HB 13, live fetch 2026-07-19: status 'Lieu/Substituted 6/17/25'"
        },
        {
          "url": "https://legis.delaware.gov/BillDetail/142529",
          "title": "BillDetail — 142529",
          "publisher": "legislative",
          "trustTier": 2,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "HS 2 for HB 13 (current live version), live fetch 2026-07-19: status 'House Revenue & Finance 6/17/25', no roll calls recorded"
        },
        {
          "url": "https://news.delaware.gov/2025/11/19/governor-meyer-signs-bill-to-save-state-from-400-million-revenue-shortfall/",
          "title": "Governor Meyer Signs Bill To Save State From 400 Million Revenue…",
          "publisher": "agency-secondary",
          "trustTier": 2,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official Delaware government press release describing HB255's actual scope (federal conformity decoupling, not a rate change)"
        }
      ]
    },
    {
      "year": 2026,
      "id": "US-FL",
      "country": "US",
      "level": "state",
      "name": "Florida",
      "taxesCapitalGains": false,
      "corporateRate": 0.055,
      "dataStatus": "provisional",
      "verifiedAt": "2026-02-24",
      "notes": "2026 state values currently carry forward 2025 structures/rates unless separately updated.",
      "brackets": [
        {
          "min": 0,
          "max": null,
          "rate": 0
        }
      ],
      "sources": [
        {
          "url": "https://floridarevenue.com/faq/Pages/FAQDetails.aspx?FAQID=1307&IsDlg=1",
          "title": "FAQDetails",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "capitalGains"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official FL DOR FAQ, current as of this session (2026-07-19), still states no individual capital gains tax. Fetched this session."
        },
        {
          "url": "https://floridarevenue.com/taxes/taxesfees/Pages/corporate.aspx",
          "title": "Corporate",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official FL DOR corporate tax rate table, current rate 5.5% for on/after 1/1/2022, no 2026-specific change shown. Fetched this session."
        },
        {
          "url": "https://floridarevenue.com/taxes/taxesfees/Pages/default.aspx",
          "title": "Taxesfees",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "standardDeduction"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official FL DOR tax/fee list, current as of this session. Fetched this session."
        },
        {
          "url": "https://codes.findlaw.com/fl/florida-constitution1968-revision/fl-const-art-7-sect-5/",
          "title": "Fl Const Art 7 Sect 5",
          "publisher": "legal-database",
          "trustTier": 3,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Constitutional text remains the controlling authority; unchanged as of this session. Fetched this session."
        },
        {
          "url": "https://hbkcpa.com/insights/florida-irc-conformity-hb-7031-2026/",
          "title": "Florida Irc Conformity Hb 7031 2026",
          "publisher": "professional",
          "trustTier": 3,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Tax-advisory corroboration (not primary law) explicitly confirming HB 7031 (effective June 11, 2026) changes IRC conformity/decoupling only, not the 5.5% rate. Used as corroboration alongside the official DOR page, not as sole support."
        },
        {
          "url": "https://ballotpedia.org/Florida_Amendment_3,_Homestead_Tax_Exemptions,_Property_Assessments,_and_Spending_Restrictions_Amendment_(2026)",
          "title": "Florida Amendment 3, Homestead Tax Exemptions, Property Assessments,…",
          "publisher": "aggregator",
          "trustTier": 4,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Confirms the sole 2026 FL tax-related constitutional ballot measure addresses property tax exemptions/assessment caps, not income tax. Corroboration only (not primary law), consistent with Fla. Const. art. VII §5(a) still being in force."
        }
      ]
    },
    {
      "year": 2026,
      "id": "US-GA",
      "country": "US",
      "level": "state",
      "name": "Georgia",
      "standardDeduction": {
        "single": 15000
      },
      "taxesCapitalGains": true,
      "corporateRate": 0.0499,
      "dataStatus": "official",
      "verifiedAt": "2026-07-31",
      "brackets": [
        {
          "min": 0,
          "max": null,
          "rate": 0.0499
        }
      ],
      "sources": [
        {
          "url": "https://dor.georgia.gov/document/document/2026-employers-tax-guide-updated-june-2026/download",
          "title": "2026 Employers Tax Guide Updated June 2026",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets",
            "standardDeduction"
          ],
          "checkedAt": "2026-08-11",
          "note": "Official GA DOR Employer's Withholding Tax Guide, revised June 2026 — explicit verbatim confirmation of the 5.19%→4.99% change and its May 11, 2026 operative start for withholding; same figure used throughout its withholding tables, each…"
        },
        {
          "url": "https://dor.georgia.gov/taxes/important-tax-updates",
          "title": "Important Tax Updates",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets",
            "standardDeduction"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official DOR page — this is the exact sourceUrl already cited on the repo's GA entry. Current content states the rate '...has been reduced to a flat rate of 4.99%' for 2026."
        },
        {
          "url": "https://dor.georgia.gov/taxes/corporate-income-and-net-worth-tax",
          "title": "Corporate Income And Net Worth Tax",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official GA DOR corporate-tax page — STALE as fetched this session, still states 5.19% with no 2026 update visible. Cited as the caveat driving reduced confidence, not as support for the repo's value."
        },
        {
          "url": "https://www.legis.ga.gov/api/legislation/document/20252026/249080",
          "title": "Legislation — 249080",
          "publisher": "legislative",
          "trustTier": 2,
          "covers": [
            "brackets",
            "standardDeduction",
            "capitalGains",
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official enacted text, 'HB 463 (AS PASSED HOUSE AND SENATE),' Georgia General Assembly. Section 2-1 amends O.C.G.A. § 48-7-20(a.1) from 5.19% to 4.99%, effective for taxable years beginning on/after Jan 1, 2026 (Section 5-1)."
        },
        {
          "url": "https://gov.georgia.gov/press-releases/2026-05-11/gov-kemp-signs-legislation-lowering-taxes-and-supporting-economic-growth",
          "title": "Gov Kemp Signs Legislation Lowering Taxes And Supporting Economic Growth",
          "publisher": "agency-secondary",
          "trustTier": 2,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official Governor's press release, May 11, 2026: 'HB 463 lowers Georgia's state income tax rate from 5.19% to 4.99%, beginning January 1, 2026.'"
        },
        {
          "url": "https://law.justia.com/codes/georgia/title-48/chapter-7/article-2/section-48-7-21/",
          "title": "Section 48 7 21",
          "publisher": "legal-database",
          "trustTier": 3,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Corroboration only (non-.gov legal-database mirror of the Code): current §48-7-21(a) text ties the corporate rate to '...subsection (a.1) of Code Section 48-7-20.'"
        },
        {
          "url": "https://www.bdo.com/insights/tax/georgia-enacts-income-tax-reduction-bill",
          "title": "Georgia Enacts Income Tax Reduction Bill",
          "publisher": "professional",
          "trustTier": 3,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Aggregator corroboration: 'reduces Georgia's personal and corporate income tax rates from 5.19% to 4.99% for 2026.'"
        },
        {
          "url": "https://www.vjmglobal.com/feeds/blog/corporate-tax-rate-ga",
          "title": "Corporate Tax Rate Ga",
          "publisher": "aggregator",
          "trustTier": 4,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Aggregator corroboration: 2026 corporate rate 4.99% under HB 463."
        }
      ]
    },
    {
      "year": 2026,
      "id": "US-HI",
      "country": "US",
      "level": "state",
      "name": "Hawaii",
      "standardDeduction": {
        "single": 8000
      },
      "taxesCapitalGains": true,
      "capitalGainsTreatment": {
        "maxRate": 0.0725
      },
      "corporateRate": 0.064,
      "dataStatus": "official",
      "verifiedAt": "2026-07-31",
      "notes": "Act 46 (SLH 2024) fixed TY2026 brackets (unchanged from 2025) and the $8,000 standard deduction by statute in June 2024; reconfirmed by DOTAX Announcement 2025-07 (Dec 1, 2025). Not a carry-forward estimate. Statutory cap: HRS 235-51(f) limits LT gains to 7.25% — NOT modeled by the engine (see HI-01). corporateRate 6.40% is the top rate of HI's graduated 4.4/5.4/6.4 schedule (HRS 235-71(a)), modeled flat per repo convention.",
      "brackets": [
        {
          "min": 0,
          "max": 9600,
          "rate": 0.014
        },
        {
          "min": 9600,
          "max": 14400,
          "rate": 0.032
        },
        {
          "min": 14400,
          "max": 19200,
          "rate": 0.055
        },
        {
          "min": 19200,
          "max": 24000,
          "rate": 0.064
        },
        {
          "min": 24000,
          "max": 36000,
          "rate": 0.068
        },
        {
          "min": 36000,
          "max": 48000,
          "rate": 0.072
        },
        {
          "min": 48000,
          "max": 125000,
          "rate": 0.076
        },
        {
          "min": 125000,
          "max": 175000,
          "rate": 0.079
        },
        {
          "min": 175000,
          "max": 225000,
          "rate": 0.0825
        },
        {
          "min": 225000,
          "max": 275000,
          "rate": 0.09
        },
        {
          "min": 275000,
          "max": 325000,
          "rate": 0.1
        },
        {
          "min": 325000,
          "max": null,
          "rate": 0.11
        }
      ],
      "sources": [
        {
          "url": "https://tax.hawaii.gov/forms/d_25table-on/d_25table-on_p13/",
          "title": "D 25table On P13",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed."
        },
        {
          "url": "https://files.hawaii.gov/tax/news/announce/ann24-03.pdf",
          "title": "Ann24 03",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets",
            "standardDeduction"
          ],
          "checkedAt": "2026-07-31",
          "note": "'Tax Year 2026 ... The income tax brackets will be the same as in tax year 2025'"
        },
        {
          "url": "https://files.hawaii.gov/tax/news/pubs/25outline.pdf",
          "title": "25outline",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Most recent official statement of the corporate rate structure (as of July 1, 2025); no superseding 2026 outline located"
        },
        {
          "url": "https://files.hawaii.gov/tax/news/announce/ann25-07.pdf",
          "title": "Ann25 07",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "standardDeduction"
          ],
          "checkedAt": "2026-07-31",
          "note": "Dept. of Taxation Announcement 2025-07 (Dec 1, 2025) reconfirms: 'Act 46 additionally increases the standard deduction amounts for tax year 2026'"
        },
        {
          "url": "https://codes.findlaw.com/hi/division-1-government/hi-rev-st-sect-235-51/",
          "title": "Hi Rev St Sect 235 51",
          "publisher": "legal-database",
          "trustTier": 3,
          "covers": [
            "capitalGains"
          ],
          "checkedAt": "2026-07-31",
          "note": "HRS 235-51(f) text, no sunset or amendment found affecting 2026"
        },
        {
          "url": "https://www.staradvertiser.com/2026/07/12/hawaii-news/hawaiis-new-millionaire-tax-rivals-top-tax-rate-among-other-states/",
          "title": "Hawaiis New Millionaire Tax Rivals Top Tax Rate Among Other States",
          "publisher": "aggregator",
          "trustTier": 4,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Confirms the new 13% bracket (Act 24, signed May 21, 2026) starts in tax year 2027, not 2026"
        }
      ]
    },
    {
      "year": 2026,
      "id": "US-IA",
      "country": "US",
      "level": "state",
      "name": "Iowa",
      "standardDeduction": {
        "single": 16100
      },
      "taxesCapitalGains": true,
      "corporateRate": 0.071,
      "dataStatus": "provisional",
      "verifiedAt": "2026-02-24",
      "notes": "2026 state values currently carry forward 2025 structures/rates unless separately updated.",
      "brackets": [
        {
          "min": 0,
          "max": null,
          "rate": 0.038
        }
      ],
      "sources": [
        {
          "url": "https://revenue.iowa.gov/press-release/2024-10-16/idr-announces-2025-individual-income-tax-brackets-and-interest-rates",
          "title": "Idr Announces 2025 Individual Income Tax Brackets And Interest Rates",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-02-24",
          "note": "Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed."
        },
        {
          "url": "https://revenue.iowa.gov/press-release/2025-10-21/idr-announces-2026-individual-income-tax-and-interest-rates",
          "title": "Idr Announces 2026 Individual Income Tax And Interest Rates",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets",
            "capitalGains"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official IDR press release for TY2026 individual rates, fetched directly this session"
        },
        {
          "url": "https://revenue.iowa.gov/news/2025-10-21/idr-issues-order-related-tax-year-2026-corporate-income-tax-rates",
          "title": "Idr Issues Order Related Tax Year 2026 Corporate Income Tax Rates",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official IDR order/news release for TY2026 corporate rates"
        }
      ]
    },
    {
      "year": 2026,
      "id": "US-ID",
      "country": "US",
      "level": "state",
      "name": "Idaho",
      "standardDeduction": {
        "single": 16100
      },
      "taxesCapitalGains": true,
      "corporateRate": 0.053,
      "dataStatus": "provisional",
      "verifiedAt": "2026-02-24",
      "notes": "2026 state values currently carry forward 2025 structures/rates unless separately updated.",
      "brackets": [
        {
          "min": 0,
          "max": 4811,
          "rate": 0
        },
        {
          "min": 4811,
          "max": null,
          "rate": 0.053
        }
      ],
      "sources": [
        {
          "url": "https://tax.idaho.gov/taxes/income-tax/individual-income/individual-income-tax-rate-schedule/",
          "title": "Individual Income Tax Rate Schedule",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official page, fetched 2026-07-19: 'the webpage only provides 2025 tax year information; no 2026 tax year schedule is currently published.'"
        },
        {
          "url": "https://tax.idaho.gov/pressrelease/update-on-filing-2025-idaho-income-taxes-now-that-conformity-is-law/",
          "title": "Update On Filing 2025 Idaho Income Taxes Now That Conformity Is Law",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "standardDeduction"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official Idaho State Tax Commission press release confirming HB559 conforms Idaho to OBBBA's federal standard deduction provisions."
        },
        {
          "url": "https://legislature.idaho.gov/wp-content/uploads/sessioninfo/2025/legislation/H0040.pdf",
          "title": "Legislation — H0040",
          "publisher": "legislative",
          "trustTier": 2,
          "covers": [
            "capitalGains",
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "63-3025 sets 5.3% with no expiration date; no CPI/inflation-adjustment clause exists for the corporate rate section (unlike 63-3024(3) for individuals)."
        },
        {
          "url": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/",
          "title": "State Income Tax Rates 2026",
          "publisher": "professional",
          "trustTier": 3,
          "covers": [
            "brackets",
            "standardDeduction"
          ],
          "checkedAt": "2026-07-31",
          "note": "Aggregator corroboration only: Tax Foundation's 2026 state tax data still lists Idaho's threshold as $4,811 (i.e., the 2025 number), consistent with the state not yet having published an updated TY2026 figure."
        }
      ]
    },
    {
      "year": 2026,
      "id": "US-IL",
      "country": "US",
      "level": "state",
      "name": "Illinois",
      "standardDeduction": {
        "single": 2925,
        "phaseOut": {
          "startIncome": 250000,
          "reductionPerStep": 2925,
          "stepIncome": 1
        }
      },
      "taxesCapitalGains": true,
      "corporateRate": 0.095,
      "dataStatus": "official",
      "verifiedAt": "2026-07-31",
      "notes": "Personal exemption ($2,925) separately verified against IDOR Bulletin FY 2026-15 (Dec 2025). Individual rate (4.95%) and corporate rate (9.5%) carry forward unchanged from 2025, independently reconfirmed against primary IDOR sources.",
      "brackets": [
        {
          "min": 0,
          "max": null,
          "rate": 0.0495
        }
      ],
      "sources": [
        {
          "url": "https://tax.illinois.gov/research/taxrates/income.html",
          "title": "Income",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed."
        },
        {
          "url": "https://tax.illinois.gov/research/publications/bulletins/fy-2025-29.html",
          "title": "Fy 2025 29",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets",
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official DOR bulletin itemizing all PA 104-0006 changes; no rate change among them. Fetched this session."
        },
        {
          "url": "https://tax.illinois.gov/research/publications/bulletins/fy-2026-15.html",
          "title": "Fy 2026 15",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official DOR 'What's New for Illinois Income Taxes' (2026 exemption/withholding); no individual rate change mentioned. Fetched this session."
        },
        {
          "url": "https://www.ilga.gov/documents/legislation/ilcs/documents/003500050K201.htm",
          "title": "35 ILCS 5/201 — Illinois Income Tax Act, tax imposed",
          "publisher": "statute",
          "trustTier": 1,
          "covers": [
            "brackets",
            "capitalGains"
          ],
          "checkedAt": "2026-08-11",
          "note": "35 ILCS 5/201 (Illinois Income Tax Act, 'Tax imposed') as compiled by the General Assembly and read on 2026-08-11 -- after the FY2027 budget bill."
        },
        {
          "url": "https://rsmus.com/insights/tax-alerts/2026/illinois-tax-bill-impacts-state-taxes.html",
          "title": "Illinois Tax Bill Impacts State Taxes",
          "publisher": "professional",
          "trustTier": 3,
          "covers": [
            "brackets",
            "capitalGains",
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Corroboration only (aggregator tax alert): confirms the FY2027 budget bill (SB 3019) did not change the individual rate."
        },
        {
          "url": "https://www.illinoispolicy.org/illinois-passes-record-55-9-billion-budget-with-over-800-million-in-tax-increases/",
          "title": "Illinois Passes Record 55 9 Billion Budget With Over 800 Million In Tax…",
          "publisher": "professional",
          "trustTier": 3,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Corroboration only: itemizes the FY2027 budget's revenue provisions; explicitly states the 7% corporate rate and 2.5% PPRT were not changed."
        }
      ]
    },
    {
      "year": 2026,
      "id": "US-IN",
      "country": "US",
      "level": "state",
      "name": "Indiana",
      "standardDeduction": {
        "single": 1000
      },
      "taxesCapitalGains": true,
      "corporateRate": 0.049,
      "dataStatus": "official",
      "verifiedAt": "2026-07-31",
      "notes": "Simplified model uses state-level Indiana rates only. County income taxes are excluded.",
      "brackets": [
        {
          "min": 0,
          "max": null,
          "rate": 0.0295
        }
      ],
      "sources": [
        {
          "url": "https://www.in.gov/dor/files/tax-chapter.pdf",
          "title": "Tax Chapter",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets",
            "capitalGains",
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official Indiana DOR 2026 Tax Chapter (for 2025 filing year), page 8, states the 2026 rate directly"
        },
        {
          "url": "https://www.in.gov/dor/resources/tax-rates-and-reports/rates-fees-and-penalties/",
          "title": "Rates Fees And Penalties",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official live DOR rates page confirms 2026: 2.95%, 2027: 2.90%"
        },
        {
          "url": "https://www.in.gov/dor/resources/tax-rates-and-reports/rates-fees-and-penalties/corporate-sales-tax-history/",
          "title": "Corporate Sales Tax History",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official DOR corporate rate history, still showing 4.90% with no scheduled future change"
        },
        {
          "url": "https://forms.in.gov/Download.aspx?id=16936",
          "title": "Forms",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "standardDeduction"
          ],
          "checkedAt": "2026-07-31",
          "note": "Indiana DOR Schedule 3 (Exemptions) form"
        }
      ]
    },
    {
      "year": 2026,
      "id": "US-KS",
      "country": "US",
      "level": "state",
      "name": "Kansas",
      "standardDeduction": {
        "single": 12765
      },
      "taxesCapitalGains": true,
      "corporateRate": 0.065,
      "dataStatus": "provisional",
      "verifiedAt": "2026-02-24",
      "notes": "2026 state values currently carry forward 2025 structures/rates unless separately updated.",
      "brackets": [
        {
          "min": 0,
          "max": 23000,
          "rate": 0.052
        },
        {
          "min": 23000,
          "max": null,
          "rate": 0.0558
        }
      ],
      "sources": [
        {
          "url": "https://www.ksrevenue.gov/incomebook25.html",
          "title": "Incomebook25",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-02-24",
          "note": "Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed."
        },
        {
          "url": "https://www.ksrevenue.gov/taxnotices/notice25-06.pdf",
          "title": "Notice25 06",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets",
            "capitalGains",
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official KS DOR notice, fetched/parsed this session, confirming no 2026 individual rate reduction under SB 269's trigger."
        },
        {
          "url": "https://www.ksrevenue.gov/taxnotices/notice23-10.pdf",
          "title": "Notice23 10",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Establishes the current (unchanged) 3.5% normal + 3% surtax = 6.5% baseline that 2026 carries forward from."
        },
        {
          "url": "https://unclekam.com/2026-tax-changes/2026-tax-changes-kansas/",
          "title": "2026 Tax Changes Kansas",
          "publisher": "aggregator",
          "trustTier": 4,
          "covers": [
            "standardDeduction"
          ],
          "checkedAt": "2026-07-31",
          "note": "Aggregator corroboration only, capped at medium confidence for this specific point: states KS standard deduction remains $3,605/single for 2026 with no inflation indexing found."
        }
      ]
    },
    {
      "year": 2026,
      "id": "US-KY",
      "country": "US",
      "level": "state",
      "name": "Kentucky",
      "standardDeduction": {
        "single": 3360
      },
      "taxesCapitalGains": true,
      "corporateRate": 0.05,
      "dataStatus": "official",
      "verifiedAt": "2026-07-31",
      "notes": "2026 rate, deduction, and bill citation are all independently verified against the enrolled HB 1 (2025) text (Acts Ch. 1) -- not a 2025 carry-forward.",
      "brackets": [
        {
          "min": 0,
          "max": null,
          "rate": 0.035
        }
      ],
      "sources": [
        {
          "url": "https://revenue.ky.gov/Business/Corporation-Income-and-Limited-Liability-Entity-Tax/Pages/default.aspx",
          "title": "Corporation Income And Limited Liability Entity Tax",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Flat 5% rate in effect since 2018, no scheduled change mentioned."
        },
        {
          "url": "https://apps.legislature.ky.gov/record/25rs/hb1.html",
          "title": "25rs — Hb1",
          "publisher": "legislative",
          "trustTier": 2,
          "covers": [
            "brackets",
            "capitalGains"
          ],
          "checkedAt": "2026-07-31",
          "note": "Enacted bill: 'Reduces the individual income tax rate from four percent to 3.5 percent for taxable years beginning on or after January 1, 2026.'"
        },
        {
          "url": "https://taxfoundation.org/location/kentucky/",
          "title": "Kentucky",
          "publisher": "professional",
          "trustTier": 3,
          "covers": [
            "brackets",
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Corroborating aggregator: Kentucky's 2026 individual income tax rate is 'a flat 3.50 percent.'"
        }
      ]
    },
    {
      "year": 2026,
      "id": "US-LA",
      "country": "US",
      "level": "state",
      "name": "Louisiana",
      "standardDeduction": {
        "single": 12875
      },
      "taxesCapitalGains": true,
      "corporateRate": 0.055,
      "dataStatus": "official",
      "verifiedAt": "2026-07-31",
      "notes": "2026 standard deduction is LDR's own published CPI-indexed figure (RIB 26-005, 2026-01-12, an emergency rule in force all year), not a mechanical 2025 carry-forward. LDR notes the final figure could still move slightly.",
      "brackets": [
        {
          "min": 0,
          "max": null,
          "rate": 0.03
        }
      ],
      "sources": [
        {
          "url": "https://revenue.louisiana.gov/tax-education-and-faqs/faqs/income-tax-reform/what-are-the-individual-income-tax-rates-and-brackets/",
          "title": "What Are The Individual Income Tax Rates And Brackets",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets",
            "capitalGains"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official LDR FAQ: flat 3% for 'tax years 2025 and after,' no sunset."
        },
        {
          "url": "https://dam.ldr.la.gov/taxforms/1306-1-26.pdf",
          "title": "Form R-1306 — Louisiana Withholding Tables and Formulas (1/26)",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-08-11",
          "note": "Official LDR Form R-1306, Louisiana Withholding Tables and Formulas (rev. 1/26), downloaded and read: 'formulas based on a 3.09% withholding rate'."
        },
        {
          "url": "https://revenue.louisiana.gov/tax-education-and-faqs/faqs/income-tax-reform/what-is-the-corporation-income-tax-rate/",
          "title": "What Is The Corporation Income Tax Rate",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official LDR FAQ, fetched this session: flat 5.5%, periods beginning on/after 1/1/2025, no expiration mentioned."
        },
        {
          "url": "https://dam.ldr.la.gov/lawspolicies/RIB%2026-005-Updated%20Withholding%20Tables.pdf",
          "title": "RIB 26 005 Updated Withholding Tables",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "standardDeduction"
          ],
          "checkedAt": "2026-08-11",
          "note": "Official LDR Revenue Information Bulletin 26-005 (January 12, 2026), downloaded and read: 'Using the Consumer Price Index for All Urban Customers (CPI-U) data available as of December 1, 2025, for purposes of the withholding tables a…"
        },
        {
          "url": "https://dam.ldr.la.gov/lawspolicies/02-10-2026%20Proposed%20Regulation.pdf",
          "title": "02 10 2026 Proposed Regulation",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "standardDeduction"
          ],
          "checkedAt": "2026-07-31",
          "note": "Companion official Notice of Intent PDF (fetched/read this session) republishing the same $12,875/$25,750 figures and the R.S. 47:294(B) CPI-U indexing requirement, plus LFO's fiscal note flagging the ~2.68% actual CPI-U vs."
        }
      ]
    },
    {
      "year": 2026,
      "id": "US-MA",
      "country": "US",
      "level": "state",
      "name": "Massachusetts",
      "standardDeduction": {
        "single": 4400
      },
      "taxesCapitalGains": true,
      "corporateRate": 0.08,
      "dataStatus": "provisional",
      "verifiedAt": "2026-02-24",
      "notes": "2026 state values currently carry forward 2025 structures/rates unless separately updated.",
      "brackets": [
        {
          "min": 0,
          "max": 1107750,
          "rate": 0.05
        },
        {
          "min": 1107750,
          "max": null,
          "rate": 0.09
        }
      ],
      "sources": [
        {
          "url": "https://www.mass.gov/info-details/massachusetts-4-surtax-on-taxable-income",
          "title": "Massachusetts 4 Surtax On Taxable Income",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official DOR page certifying the 2026 surtax threshold as $1,107,750"
        },
        {
          "url": "https://www.mass.gov/info-details/massachusetts-tax-rates",
          "title": "Massachusetts Tax Rates",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "capitalGains",
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official DOR rates page, no indication of a change to capital gains treatment for 2026"
        },
        {
          "url": "https://taxfoundation.org/location/massachusetts/",
          "title": "Massachusetts",
          "publisher": "professional",
          "trustTier": 3,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Corroboration only (aggregator): confirms flat 8.0% MA corporate rate for 2026"
        }
      ]
    },
    {
      "year": 2026,
      "id": "US-MD",
      "country": "US",
      "level": "state",
      "name": "Maryland",
      "standardDeduction": {
        "single": 3400
      },
      "exemptionTiers": [
        {
          "upToIncome": 100000,
          "amount": 3200
        },
        {
          "upToIncome": 125000,
          "amount": 1600
        },
        {
          "upToIncome": 150000,
          "amount": 800
        }
      ],
      "taxesCapitalGains": true,
      "corporateRate": 0.0825,
      "dataStatus": "provisional",
      "verifiedAt": "2026-02-24",
      "notes": "2026 state values currently carry forward 2025 structures/rates unless separately updated.",
      "brackets": [
        {
          "min": 0,
          "max": 1000,
          "rate": 0.02
        },
        {
          "min": 1000,
          "max": 2000,
          "rate": 0.03
        },
        {
          "min": 2000,
          "max": 3000,
          "rate": 0.04
        },
        {
          "min": 3000,
          "max": 100000,
          "rate": 0.0475
        },
        {
          "min": 100000,
          "max": 125000,
          "rate": 0.05
        },
        {
          "min": 125000,
          "max": 150000,
          "rate": 0.0525
        },
        {
          "min": 150000,
          "max": 250000,
          "rate": 0.055
        },
        {
          "min": 250000,
          "max": 500000,
          "rate": 0.0575
        },
        {
          "min": 500000,
          "max": 1000000,
          "rate": 0.0625
        },
        {
          "min": 1000000,
          "max": null,
          "rate": 0.065
        }
      ],
      "sources": [
        {
          "url": "https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/legal-publications/facts/withholding-tax-facts-2026.pdf",
          "title": "Withholding Tax Facts 2026",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official Comptroller 'Maryland Withholding Tax Facts, January 2026 - December 2026' (COM RAD 098, rev. 12/25), Tax Rate Schedule I"
        },
        {
          "url": "https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/legal-publications/alerts/tax-alert-changes-to-standard-and-itemized-deductions-and-to-state-and-local-income-tax-rates-from-the-2025-legislative-session.pdf",
          "title": "Tax Alert Changes To Standard And Itemized Deductions And To State And…",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "capitalGains"
          ],
          "checkedAt": "2026-07-31",
          "note": "States the surtax applies to 'tax years beginning after December 31, 2024' with no sunset, so it continues into TY2026 absent a repeal"
        },
        {
          "url": "https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/legal-publications/alerts/tax-alert-changes-to-tax-year-2026-pass-through-entity-estimated-payments.pdf",
          "title": "Tax Alert Changes To Tax Year 2026 Pass Through Entity Estimated…",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "The Comptroller's most recent 2026-related tax alert addresses only PTE estimated-payment mechanics, not a corporate rate change, consistent with no rate change having been enacted"
        },
        {
          "url": "https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/instructions/withholding/2026/pm330.pdf",
          "title": "Withholding — Pm330",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "standardDeduction"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official 2026 Employer Withholding Guide percentage-method tables: '*The standard Deduction is $3,400,' annual figure $3,400.00 in the payroll-period table"
        }
      ]
    },
    {
      "year": 2026,
      "id": "US-ME",
      "country": "US",
      "level": "state",
      "name": "Maine",
      "standardDeduction": {
        "single": 15700,
        "phaseOut": {
          "startIncome": 102250,
          "reductionPerStep": 0.209333,
          "stepIncome": 1,
          "floor": 0
        }
      },
      "taxesCapitalGains": true,
      "corporateRate": 0.0893,
      "dataStatus": "official",
      "verifiedAt": "2026-07-31",
      "notes": "TY2026 reflects LD 2212 (Public Law c. 650; the Legislature's bill record shows enacted and signed 2026-04-10, applying to tax years beginning on or after 2026-01-01): a 2% surcharge on Maine taxable income over $1,000,000 single ($750,000 MFS / $1,500,000 MFJ/HoH), stacking the 7.15% bracket to 9.15% above $1,000,000. Indexed brackets and standard deduction per MRS's revised 2026-05-20 rate schedule; phase-out start $102,250 per MRS 2026 withholding-table instructions.",
      "brackets": [
        {
          "min": 0,
          "max": 27400,
          "rate": 0.058
        },
        {
          "min": 27400,
          "max": 64850,
          "rate": 0.0675
        },
        {
          "min": 64850,
          "max": 1000000,
          "rate": 0.0715
        },
        {
          "min": 1000000,
          "max": null,
          "rate": 0.0915
        }
      ],
      "sources": [
        {
          "url": "https://www.maine.gov/revenue/sites/maine.gov.revenue/files/2026-05/ind_tax_rate_sched_2026_rev.pdf",
          "title": "Ind Tax Rate Sched 2026 Rev",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-08-11",
          "note": "Official Maine Revenue Services 2026 individual income tax rate schedule, downloaded and read: 'Revised: May 20, 2026'."
        },
        {
          "url": "https://www.maine.gov/revenue/taxes/income-estate-tax/corporate-income-tax-1120me",
          "title": "Corporate Income Tax 1120me",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official Maine Revenue Services corporate income tax page, current as of access date"
        },
        {
          "url": "https://legislature.maine.gov/legis/bills/getPDF.asp?paper=HP1491&item=37&snum=132",
          "title": "P.L. 2025, c. 650 (L.D. 2212) — printed chaptered law",
          "publisher": "legislative",
          "trustTier": 2,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-08-11",
          "note": "Enacted chaptered law for L.D. 2212 (H.P. 1491), 132nd Legislature, ACTPUB c. 650, signed April 10, 2026 -- downloaded and read. Part DDDD, section DDDD-1: '36 MRSA §5111, sub-§7 is enacted to read: 7. Income tax surcharge."
        },
        {
          "url": "https://www.bnncpa.com/resources/budget-bill-brings-significant-changes-to-maines-tax-laws/",
          "title": "Budget Bill Brings Significant Changes To Maines Tax Laws",
          "publisher": "professional",
          "trustTier": 3,
          "covers": [
            "brackets",
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Corroboration only: professional-services summary confirming the same surtax thresholds and effective date"
        }
      ]
    },
    {
      "year": 2026,
      "id": "US-MI",
      "country": "US",
      "level": "state",
      "name": "Michigan",
      "standardDeduction": {
        "single": 5900
      },
      "taxesCapitalGains": true,
      "corporateRate": 0.06,
      "dataStatus": "provisional",
      "verifiedAt": "2026-02-24",
      "notes": "2026 state values currently carry forward 2025 structures/rates unless separately updated.",
      "brackets": [
        {
          "min": 0,
          "max": null,
          "rate": 0.0425
        }
      ],
      "sources": [
        {
          "url": "https://www.michigan.gov/treasury/reference/taxpayer-notices/2026/04/15/425-income-tax-rate-for-individuals-and-fiduciaries-in-2026-tax-year",
          "title": "425 Income Tax Rate For Individuals And Fiduciaries In 2026 Tax Year",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official MI Treasury taxpayer notice, fetched directly, dated 2026-04-15"
        },
        {
          "url": "https://www.michigan.gov/taxes/business-taxes/cit/detail/corporate-tax-base",
          "title": "Corporate Tax Base",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official MI Treasury CIT page, fetched directly, confirms current 6% rate"
        },
        {
          "url": "https://www.michigan.gov/taxes/-/media/Project/Websites/taxes/Forms/SUW/TY2026/446_Withholding-Guide_2026.pdf",
          "title": "446 Withholding Guide 2026",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "standardDeduction"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official MI Treasury 2026 withholding guide; direct WebFetch blocked by CDN (403), relied on WebSearch's indexed snippet of this exact PDF"
        },
        {
          "url": "https://www.michigan.gov/taxes/questions/iit/accordion/filing/what-are-the-current-tax-rate-and-exemption-amounts-1",
          "title": "What Are The Current Tax Rate And Exemption Amounts 1",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "standardDeduction"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official MI Treasury FAQ, fetched directly, confirms 2025 Personal Exemption = $5,800 (base year for the trend)"
        },
        {
          "url": "https://news.bloombergtax.com/daily-tax-report-state/michigan-treasury-announces-2026-individual-income-tax-rate",
          "title": "Michigan Treasury Announces 2026 Individual Income Tax Rate",
          "publisher": "professional",
          "trustTier": 3,
          "covers": [
            "standardDeduction"
          ],
          "checkedAt": "2026-07-31",
          "note": "Aggregator corroboration of the 2026 Treasury determination (rate only; exemption amount from search snippet, capping this specific figure's confidence at medium per source-hierarchy rule)"
        },
        {
          "url": "https://www.michigan.gov/taxes/-/media/Project/Websites/taxes/Forms/IIT/TY2025/MI-1040-Book.pdf",
          "title": "MI 1040 Book",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "capitalGains"
          ],
          "checkedAt": "2026-08-04",
          "basis": "carried-forward",
          "note": "Official MI Treasury MI-1040 instruction book, downloaded and read in full. Michigan has no preferential capital-gains regime: the whole computation is one flat multiply of taxable income by 4.25 percent, and no second rate column exists."
        },
        {
          "url": "https://www.michigan.gov/taxes/-/media/Project/Websites/taxes/Forms/CIT/TY2025/4890_ty2025.pdf",
          "title": "4890 Ty2025",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-08-04",
          "basis": "carried-forward",
          "note": "Official MI Treasury CIT instruction booklet (Form 4890), downloaded and read in full. Its overview states that the CIT tax rate is 6 percent, on a base of federal taxable income with certain additions and subtractions."
        }
      ]
    },
    {
      "year": 2026,
      "id": "US-MN",
      "country": "US",
      "level": "state",
      "name": "Minnesota",
      "standardDeduction": {
        "single": 15300
      },
      "taxesCapitalGains": true,
      "corporateRate": 0.098,
      "dataStatus": "official",
      "verifiedAt": "2026-07-31",
      "notes": "2026 brackets independently verified against MN DOR's 2025-12-16 press release and live rates page; not a mechanical 2025 carry-forward.",
      "brackets": [
        {
          "min": 0,
          "max": 33310,
          "rate": 0.0535
        },
        {
          "min": 33310,
          "max": 109430,
          "rate": 0.068
        },
        {
          "min": 109430,
          "max": 203150,
          "rate": 0.0785
        },
        {
          "min": 203150,
          "max": null,
          "rate": 0.0985
        }
      ],
      "sources": [
        {
          "url": "https://www.revenue.state.mn.us/tax-law-changes",
          "title": "Tax Law Changes",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed."
        },
        {
          "url": "https://www.revenue.state.mn.us/press-release/2025-12-16/minnesota-income-tax-brackets-standard-deduction-and-dependent-exemption",
          "title": "Minnesota Income Tax Brackets Standard Deduction And Dependent Exemption",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official MN DOR press release: 2026 single brackets 5.35% to $33,310; 6.80% $33,311-$109,430; 7.85% $109,431-$203,150; 9.85% over $203,150"
        },
        {
          "url": "https://www.revenue.state.mn.us/minnesota-income-tax-rates-and-brackets",
          "title": "Minnesota Income Tax Rates And Brackets",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets",
            "capitalGains"
          ],
          "checkedAt": "2026-07-31",
          "note": "MN DOR rates/brackets page corroborating the same 2026 single-filer thresholds"
        },
        {
          "url": "https://www.revisor.mn.gov/statutes/cite/290.06",
          "title": "Cite — 290.06",
          "publisher": "statute",
          "trustTier": 1,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official current MN statute text, flat 9.8%, no year-based schedule"
        }
      ]
    },
    {
      "year": 2026,
      "id": "US-MO",
      "country": "US",
      "level": "state",
      "name": "Missouri",
      "standardDeduction": {
        "single": 16100
      },
      "taxesCapitalGains": true,
      "capitalGainsTreatment": {
        "exempt": true
      },
      "corporateRate": 0.04,
      "dataStatus": "official",
      "verifiedAt": "2026-07-31",
      "brackets": [
        {
          "min": 0,
          "max": 1348,
          "rate": 0
        },
        {
          "min": 1348,
          "max": 2696,
          "rate": 0.02
        },
        {
          "min": 2696,
          "max": 4044,
          "rate": 0.025
        },
        {
          "min": 4044,
          "max": 5392,
          "rate": 0.03
        },
        {
          "min": 5392,
          "max": 6740,
          "rate": 0.035
        },
        {
          "min": 6740,
          "max": 8088,
          "rate": 0.04
        },
        {
          "min": 8088,
          "max": 9436,
          "rate": 0.045
        },
        {
          "min": 9436,
          "max": null,
          "rate": 0.047
        }
      ],
      "sources": [
        {
          "url": "https://dor.mo.gov/taxation/individual/tax-types/income/year-changes",
          "title": "Year Changes",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed."
        },
        {
          "url": "https://dor.mo.gov/forms/Withholding%20Formula_2026.pdf",
          "title": "Withholding Formula 2026",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets",
            "standardDeduction",
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official MO DOR 2026 Withholding Tax Formula PDF - read directly; contains full annual bracket table for 2026"
        },
        {
          "url": "https://dor.mo.gov/news/newsitem/uuid/15044650-59dd-48f4-975a-01988d485255",
          "title": "15044650 59dd 48f4 975a 01988d485255",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "capitalGains"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official MO DOR release confirming permanent effective date of Jan 1, 2025 forward for the individual deduction"
        },
        {
          "url": "https://dor.mo.gov/taxation/business/tax-types/corporation-income/",
          "title": "Corporation Income",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official MO DOR Corporation Income Tax page (rate statute, no 2026 amendment found)"
        },
        {
          "url": "https://help.nfc.usda.gov/bulletins/2026/1773783048.htm",
          "title": "Bulletins — 1773783048",
          "publisher": "agency-secondary",
          "trustTier": 2,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "USDA National Finance Center 2026 payroll bulletin corroborating the same MO 2026 bracket thresholds"
        }
      ]
    },
    {
      "year": 2026,
      "id": "US-MS",
      "country": "US",
      "level": "state",
      "name": "Mississippi",
      "standardDeduction": {
        "single": 8300
      },
      "taxesCapitalGains": true,
      "corporateRate": 0.05,
      "dataStatus": "official",
      "verifiedAt": "2026-07-31",
      "notes": "Modeled as a zero-rate first bracket up to $10,000 and 4.0% above. Standard deduction ($2,300) and personal exemption ($6,000) are modeled as a combined $8,300 single-filer shield.",
      "brackets": [
        {
          "min": 0,
          "max": 10000,
          "rate": 0
        },
        {
          "min": 10000,
          "max": null,
          "rate": 0.04
        }
      ],
      "sources": [
        {
          "url": "https://www.dor.ms.gov/individual/tax-rates",
          "title": "Tax Rates",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed."
        },
        {
          "url": "https://codes.findlaw.com/ms/title-27-taxation-and-finance/ms-code-sect-27-7-5/",
          "title": "Ms Code Sect 27 7 5",
          "publisher": "legal-database",
          "trustTier": 3,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Quotes the statutory schedule: 4.7% (2024), 4.4% (2025), 4% (2026+)"
        },
        {
          "url": "https://taxfoundation.org/data/all/state/state-corporate-income-tax-rates-brackets/",
          "title": "State Corporate Income Tax Rates Brackets",
          "publisher": "professional",
          "trustTier": 3,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Tax Foundation's 2026 brackets table lists the same graduated 4%/5% MS corporate structure as 2025, i.e., unaffected by HB1's individual-only cuts"
        },
        {
          "url": "https://www.mississippi.edu/sites/default/files/ihl/files/HB1final.pdf",
          "title": "HB1final",
          "publisher": "aggregator",
          "trustTier": 4,
          "covers": [
            "brackets",
            "capitalGains"
          ],
          "checkedAt": "2026-07-31",
          "note": "Directly fetched/read this session; explicitly states the rate is 4.0% 'as of tax year 2026' before further legislated drops to 3.75%/3.5%/3.25%/3.0% in 2027-2030"
        },
        {
          "url": "https://www.visaverge.com/taxes/mississippi-2026-state-income-tax-4-on-income-over-10000/",
          "title": "Mississippi 2026 State Income Tax 4 On Income Over 10000",
          "publisher": "aggregator",
          "trustTier": 4,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Aggregator headline corroborating 4% on income over $10,000 for 2026"
        }
      ]
    },
    {
      "year": 2026,
      "id": "US-MT",
      "country": "US",
      "level": "state",
      "name": "Montana",
      "standardDeduction": {
        "single": 16100
      },
      "taxesCapitalGains": true,
      "capitalGainsTreatment": {
        "brackets": [
          {
            "min": 0,
            "max": 47500,
            "rate": 0.03
          },
          {
            "min": 47500,
            "max": null,
            "rate": 0.041
          }
        ]
      },
      "corporateRate": 0.0675,
      "dataStatus": "official",
      "verifiedAt": "2026-07-31",
      "notes": "TY2026 brackets reflect HB 337 (Ch. 227, L. 2025, signed 2025-04-28): top rate cut 5.9% -> 5.65%, single/MFS threshold widened $21,100 -> $47,500. HB 337 sec. 1 suspends indexation for this bracket and sec. 4 defers the new inflation factor to TY2028, so no further adjustment applies until then. Capital-gains rates (3.0%/4.1%) are unchanged by HB 337.",
      "brackets": [
        {
          "min": 0,
          "max": 47500,
          "rate": 0.047
        },
        {
          "min": 47500,
          "max": null,
          "rate": 0.0565
        }
      ],
      "sources": [
        {
          "url": "https://archive.legmt.gov/content/Sessions/69th/Contractor_index/CH0227.pdf",
          "title": "CH0227",
          "publisher": "statute",
          "trustTier": 1,
          "covers": [
            "brackets",
            "capitalGains"
          ],
          "checkedAt": "2026-07-31",
          "note": "Enacted HB337/Chapter 227 text amending MCA 15-30-2103(1)(c) for TY2026"
        },
        {
          "url": "https://revenue.mt.gov/news/recent-news/HB-337",
          "title": "HB 337",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "DOR summary confirming 4.7%/5.65% brackets with $47,500 single-filer threshold for TY2026"
        },
        {
          "url": "https://revenue.mt.gov/taxes/corporate-income-tax",
          "title": "Corporate Income Tax",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "DOR corporate tax page, no 2026 rate change noted"
        },
        {
          "url": "https://archive.legmt.gov/content/Publications/fiscal/2027-Biennium/Committees/MARA/MARA-History-of-Income-Tax-Changes-Brochure-Feb2026.pdf",
          "title": "MARA History Of Income Tax Changes Brochure Feb2026",
          "publisher": "statute",
          "trustTier": 1,
          "covers": [
            "standardDeduction",
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Feb 2026 Legislative Fiscal Division memo cataloguing recent income-tax-affecting legislation; no corporate rate change listed"
        }
      ]
    },
    {
      "year": 2026,
      "id": "US-NC",
      "country": "US",
      "level": "state",
      "name": "North Carolina",
      "standardDeduction": {
        "single": 12750
      },
      "taxesCapitalGains": true,
      "corporateRate": 0.02,
      "dataStatus": "official",
      "verifiedAt": "2026-07-31",
      "brackets": [
        {
          "min": 0,
          "max": null,
          "rate": 0.0399
        }
      ],
      "sources": [
        {
          "url": "https://www.ncdor.gov/taxes-forms/individual-income-tax/tax-rate-schedules",
          "title": "Tax Rate Schedules",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets",
            "capitalGains"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official NCDOR page, fetched directly; lists '2026 and later: 3.99% (0.0399)'."
        },
        {
          "url": "https://www.ncdor.gov/taxes-forms/corporate-income-franchise-tax/corporate-income-and-franchise-tax-rates",
          "title": "Corporate Income And Franchise Tax Rates",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official NCDOR rate table, fetched directly, confirms 2026=2.00%."
        },
        {
          "url": "https://www.ncleg.gov/enactedlegislation/statutes/html/bysection/chapter_105/gs_105-130.3.html",
          "title": "Gs 105 130.3",
          "publisher": "statute",
          "trustTier": 1,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official statute text, fetched directly, confirms 2026 rate is 2%."
        }
      ]
    },
    {
      "year": 2026,
      "id": "US-ND",
      "country": "US",
      "level": "state",
      "name": "North Dakota",
      "standardDeduction": {
        "single": 16100
      },
      "taxesCapitalGains": true,
      "capitalGainsTreatment": {
        "exclusionRate": 0.4
      },
      "corporateRate": 0.0431,
      "dataStatus": "official",
      "verifiedAt": "2026-07-31",
      "notes": "TY2026 individual brackets and corporate rate are separately confirmed, not a 2025 carry-forward: ND Form ND-1ES (SFN 28709, rev. 12-2025) publishes the identical $0-$49,575 @ 0% / $49,575-$250,400 @ 1.95% / $250,400+ @ 2.50% schedule; corporateRate 4.31% unchanged since 2015 per the ND Office of State Tax Commissioner.",
      "brackets": [
        {
          "min": 0,
          "max": 49575,
          "rate": 0
        },
        {
          "min": 49575,
          "max": 250400,
          "rate": 0.0195
        },
        {
          "min": 250400,
          "max": null,
          "rate": 0.025
        }
      ],
      "sources": [
        {
          "url": "https://www.tax.nd.gov/individual-income-tax",
          "title": "Individual Income Tax",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed."
        },
        {
          "url": "https://www.tax.nd.gov/sites/www/files/documents/forms/software-developer/individual-income-forms/28709-form-nd-1es-2026%20final.pdf",
          "title": "28709 Form Nd 1es 2026 Final",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official 2026 Form ND-1ES, SFN 28709 (12-2025), page 2: '2026 Forms ND-1 and ND-EZ Tax Rate Schedules – Single': $0–$49,575 @0%, $49,575–$250,400 @1.95% (+$0.00 base), over $250,400 @2.50% (+$3,916.09 base)."
        },
        {
          "url": "https://www.tax.nd.gov/sites/www/files/documents/forms/individual/2026-iit/2026-income-tax-withholding-rates-booklet.pdf",
          "title": "2026 Income Tax Withholding Rates Booklet",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Corroboration: official 2026 withholding booklet's Table 7 (Annual Payroll Period, Single) shows $57,625/$258,450 thresholds with the same $200,825 bracket width and identical $3,916.09 excess-tax base as the ND-1ES schedule, confirming…"
        },
        {
          "url": "https://ndlegis.gov/cencode/t57c38.pdf",
          "title": "T57c38",
          "publisher": "statute",
          "trustTier": 1,
          "covers": [
            "standardDeduction",
            "capitalGains"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official North Dakota Century Code, current version, still contains the 40% LTCG exclusion with no repeal or sunset language found in the section."
        },
        {
          "url": "https://www.tax.nd.gov/business/corporate-income-tax",
          "title": "Corporate Income Tax",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official page fetched this session; no rate change indicated, top marginal rate still 4.31%."
        }
      ]
    },
    {
      "year": 2026,
      "id": "US-NE",
      "country": "US",
      "level": "state",
      "name": "Nebraska",
      "standardDeduction": {
        "single": 8850
      },
      "taxesCapitalGains": true,
      "corporateRate": 0.0455,
      "dataStatus": "official",
      "notes": "2026 brackets, corporate rate (4.55%), and standard deduction ($8,850) are LB 754 (2023)'s legislated TY2026 phase-down step, separately updated from 2025 -- not a carry-forward.",
      "verifiedAt": "2026-07-31",
      "brackets": [
        {
          "min": 0,
          "max": 4130,
          "rate": 0.0246
        },
        {
          "min": 4130,
          "max": 24760,
          "rate": 0.0351
        },
        {
          "min": 24760,
          "max": null,
          "rate": 0.0455
        }
      ],
      "sources": [
        {
          "url": "https://revenue.nebraska.gov/sites/default/files/doc/research/chronology/4-607table1.pdf",
          "title": "4 607table1",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets",
            "standardDeduction",
            "capitalGains",
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official DOR chronology, Jan 1 2026 row and footnote 1's 2026 bracket table"
        },
        {
          "url": "https://www.nebraskalegislature.gov/laws/statutes.php?statute=77-2715.03",
          "title": "Statutes",
          "publisher": "statute",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official statute page confirming 2026 brackets/rates"
        },
        {
          "url": "https://www.nebraskalegislature.gov/laws/statutes.php?statute=77-2734.02",
          "title": "Statutes",
          "publisher": "statute",
          "trustTier": 1,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official statute page: 4.55% flat for tax years beginning in 2026"
        },
        {
          "url": "https://governor.nebraska.gov/gov-pillens-historic-income-tax-cuts-effective-january",
          "title": "Gov Pillens Historic Income Tax Cuts Effective January",
          "publisher": "agency-secondary",
          "trustTier": 2,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official Governor's office press release confirming the 5.2%->4.55% cut effective January 2026"
        },
        {
          "url": "https://taxfoundation.org/data/all/state/state-corporate-income-tax-rates-brackets/",
          "title": "State Corporate Income Tax Rates Brackets",
          "publisher": "professional",
          "trustTier": 3,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Aggregator corroboration only (Tax Foundation), not sole basis for verdict"
        }
      ]
    },
    {
      "year": 2026,
      "id": "US-NH",
      "country": "US",
      "level": "state",
      "name": "New Hampshire",
      "taxesCapitalGains": false,
      "corporateRate": 0.075,
      "dataStatus": "provisional",
      "verifiedAt": "2026-02-24",
      "notes": "2026 state values currently carry forward 2025 structures/rates unless separately updated.",
      "brackets": [
        {
          "min": 0,
          "max": null,
          "rate": 0
        }
      ],
      "sources": [
        {
          "url": "https://www.revenue.nh.gov/transparency/tax-rates.htm",
          "title": "Tax Rates",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-02-24",
          "note": "Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed."
        },
        {
          "url": "https://gc.nh.gov/rsa/html/V/77/77-mrg.htm",
          "title": "77 Mrg",
          "publisher": "statute",
          "trustTier": 1,
          "covers": [
            "brackets",
            "standardDeduction",
            "capitalGains"
          ],
          "checkedAt": "2026-07-31",
          "note": "RSA ch.77 remains repealed with no reinstatement; no other chapter imposes a wage tax."
        },
        {
          "url": "https://gc.nh.gov/rsa/html/V/77-A/77-A-2.htm",
          "title": "77 A 2",
          "publisher": "statute",
          "trustTier": 1,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official current statute text, BPT rate 7.5%, last amended 2022, unchanged through 2026."
        }
      ]
    },
    {
      "year": 2026,
      "id": "US-NJ",
      "country": "US",
      "level": "state",
      "name": "New Jersey",
      "standardDeduction": {
        "single": 1000
      },
      "taxesCapitalGains": true,
      "corporateRate": 0.115,
      "dataStatus": "provisional",
      "verifiedAt": "2026-02-24",
      "notes": "2026 state values currently carry forward 2025 structures/rates unless separately updated.",
      "brackets": [
        {
          "min": 0,
          "max": 20000,
          "rate": 0.014
        },
        {
          "min": 20000,
          "max": 35000,
          "rate": 0.0175
        },
        {
          "min": 35000,
          "max": 40000,
          "rate": 0.035
        },
        {
          "min": 40000,
          "max": 75000,
          "rate": 0.05525
        },
        {
          "min": 75000,
          "max": 500000,
          "rate": 0.0637
        },
        {
          "min": 500000,
          "max": 1000000,
          "rate": 0.0897
        },
        {
          "min": 1000000,
          "max": null,
          "rate": 0.1075
        }
      ],
      "sources": [
        {
          "url": "https://www.nj.gov/treasury/taxation/pdf/current/njtaxratesch.pdf",
          "title": "Njtaxratesch",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-02-24",
          "note": "Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed."
        },
        {
          "url": "https://www.nj.gov/treasury/taxation/pdf/help/2025-update-powerpoint.pdf",
          "title": "2025 Update Powerpoint",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "capitalGains"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official NJ Division of Taxation presentation, slide 18: 'P.L. 2025, c.67 Exempts capital gains on qualified small business stock... Beginning Tax Year 2026'"
        },
        {
          "url": "https://www.nj.gov/treasury/taxation/cbt/corporatetransitfee.shtml",
          "title": "Corporatetransitfee",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official page confirming transit fee effective through 12/31/2028"
        },
        {
          "url": "https://www.nj.gov/treasury/taxation/njit2.shtml",
          "title": "Taxation — Njit2",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "standardDeduction"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official NJ Division of Taxation exemptions page"
        },
        {
          "url": "https://pub.njleg.state.nj.us/publications/budget/governors-budget/2027/tax_revenue_analysis_FY27.pdf",
          "title": "Tax Revenue Analysis FY27",
          "publisher": "legislative",
          "trustTier": 2,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official NJ Legislature FY2026-2027 budget tax revenue analysis — no individual bracket-rate change described"
        },
        {
          "url": "https://njbia.org/research-on-2026-corporate-tax-rates-shows-nj-retains-highest-in-us/",
          "title": "Research On 2026 Corporate Tax Rates Shows Nj Retains Highest In Us",
          "publisher": "professional",
          "trustTier": 3,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Aggregator/trade-association corroboration that NJ's 11.5% combined rate is the nation's highest for 2026 — corroboration only"
        },
        {
          "url": "https://ustax.tools/new-jersey-tax-brackets-2026/",
          "title": "New Jersey Tax Brackets 2026",
          "publisher": "aggregator",
          "trustTier": 4,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Aggregator showing identical 2026 NJ brackets/rates to 2025 — corroboration only"
        }
      ]
    },
    {
      "year": 2026,
      "id": "US-NM",
      "country": "US",
      "level": "state",
      "name": "New Mexico",
      "standardDeduction": {
        "single": 16100
      },
      "taxesCapitalGains": true,
      "capitalGainsTreatment": {
        "flatExclusion": 2500
      },
      "corporateRate": 0.059,
      "dataStatus": "official",
      "verifiedAt": "2026-07-31",
      "notes": "TY2026 standard deduction is the federal amount NM conforms to under NMSA §7-2-2 -- not a carry-forward.",
      "brackets": [
        {
          "min": 0,
          "max": 5500,
          "rate": 0.015
        },
        {
          "min": 5500,
          "max": 16500,
          "rate": 0.032
        },
        {
          "min": 16500,
          "max": 33500,
          "rate": 0.043
        },
        {
          "min": 33500,
          "max": 66500,
          "rate": 0.047
        },
        {
          "min": 66500,
          "max": 210000,
          "rate": 0.049
        },
        {
          "min": 210000,
          "max": null,
          "rate": 0.059
        }
      ],
      "sources": [
        {
          "url": "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf",
          "title": "Rev. Proc. 2025-32",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "standardDeduction"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official IRS Revenue Procedure 2025-32, 2026 inflation adjustments"
        },
        {
          "url": "https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill",
          "title": "Irs Releases Tax Inflation Adjustments For Tax Year 2026 Including…",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "standardDeduction"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official IRS newsroom release citing the same $16,100 single figure"
        },
        {
          "url": "https://www.nmlegis.gov/Sessions/24%20Regular/bills/house/HB0252TRS.pdf",
          "title": "HB0252TRS",
          "publisher": "legislative",
          "trustTier": 2,
          "covers": [
            "brackets",
            "capitalGains",
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Enacted bracket statute, no sunset/indexation clause"
        }
      ]
    },
    {
      "year": 2026,
      "id": "US-NV",
      "country": "US",
      "level": "state",
      "name": "Nevada",
      "taxesCapitalGains": false,
      "corporateRate": 0,
      "dataStatus": "provisional",
      "verifiedAt": "2026-02-24",
      "notes": "2026 state values currently carry forward 2025 structures/rates unless separately updated.",
      "brackets": [
        {
          "min": 0,
          "max": null,
          "rate": 0
        }
      ],
      "sources": [
        {
          "url": "https://tax.nv.gov/about-nevada-department-of-taxation/income-tax-in-nevada/",
          "title": "Income Tax In Nevada",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets",
            "capitalGains"
          ],
          "checkedAt": "2026-07-31",
          "note": "Current (2026-accessed) official page still stating no state personal income tax."
        },
        {
          "url": "https://www.leg.state.nv.us/nrs/NRS-363C.html",
          "title": "NRS 363C",
          "publisher": "statute",
          "trustTier": 1,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official NRS Chapter 363C, current as accessed, showing Commerce Tax structure unchanged in a way that would create a corporate income tax."
        },
        {
          "url": "https://legiscan.com/NV/bill/AB276/2025",
          "title": "AB276 — 2025",
          "publisher": "aggregator",
          "trustTier": 4,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Corroboration (bill tracker, not government-authoritative but reflects official legislative record) that AB276 (Commerce Tax threshold increase) failed June 3, 2025, confirming no rate/threshold change reached enactment for 2026."
        }
      ]
    },
    {
      "year": 2026,
      "id": "US-NY",
      "country": "US",
      "level": "state",
      "name": "New York",
      "standardDeduction": {
        "single": 8000
      },
      "taxesCapitalGains": true,
      "corporateRate": 0.0725,
      "dataStatus": "official",
      "verifiedAt": "2026-07-31",
      "notes": "Simplified model uses state-level New York personal income tax only. New York City resident income tax (3.078%-3.876% on top of state tax), the Yonkers resident income tax surcharge (16.75% of net state tax), and the MCTMT self-employment tax are excluded.",
      "brackets": [
        {
          "min": 0,
          "max": 8500,
          "rate": 0.039
        },
        {
          "min": 8500,
          "max": 11700,
          "rate": 0.044
        },
        {
          "min": 11700,
          "max": 13900,
          "rate": 0.0515
        },
        {
          "min": 13900,
          "max": 80650,
          "rate": 0.054
        },
        {
          "min": 80650,
          "max": 215400,
          "rate": 0.059
        },
        {
          "min": 215400,
          "max": 1077550,
          "rate": 0.0685
        },
        {
          "min": 1077550,
          "max": 5000000,
          "rate": 0.0965
        },
        {
          "min": 5000000,
          "max": 25000000,
          "rate": 0.103
        },
        {
          "min": 25000000,
          "max": null,
          "rate": 0.109
        }
      ],
      "sources": [
        {
          "url": "https://www.nysenate.gov/legislation/laws/TAX/601",
          "title": "TAX — 601",
          "publisher": "statute",
          "trustTier": 1,
          "covers": [
            "brackets",
            "capitalGains"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official NY Consolidated Laws Tax Law §601(c)(1)(vii): 'For taxable years beginning after two thousand twenty-five and before two thousand twenty-seven' -- full schedule quoted and reconciled, fetched this session"
        },
        {
          "url": "https://www.tax.ny.gov/pdf/publications/withholding/nys50_t_nys.pdf",
          "title": "Nys50 T Nys",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "NYS DTF Publication NYS-50-T-NYS (1/26), 'New York State Withholding Tax Tables and Methods, Effective January 1, 2026'; page 3 explicitly cites Chapter 59 of the Laws of 2025 (Part A) as the reason for revised 2026 rate schedules; Method…"
        },
        {
          "url": "https://www.nysenate.gov/legislation/laws/TAX/210",
          "title": "TAX — 210",
          "publisher": "statute",
          "trustTier": 1,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official NY Consolidated Laws Tax Law §210(1)(a)(iv), fetched this session, quotes the 2021-2030 window directly"
        },
        {
          "url": "https://www.nysenate.gov/legislation/laws/TAX/614",
          "title": "TAX — 614",
          "publisher": "statute",
          "trustTier": 1,
          "covers": [
            "standardDeduction"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official Tax Law §614(a)/(f), fetched this session"
        },
        {
          "url": "https://www.nysenate.gov/legislation/laws/TAX/601-A",
          "title": "TAX — 601 A",
          "publisher": "statute",
          "trustTier": 1,
          "covers": [
            "standardDeduction"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official Tax Law §601-A, fetched this session, confirms the COLA window was 2015-2017 only"
        },
        {
          "url": "https://www.budget.ny.gov/pubs/press/2025/fy26-enacted-budget-new-legislation-cut-taxes-middle-class-nys.html",
          "title": "Fy26 Enacted Budget New Legislation Cut Taxes Middle Class Nys",
          "publisher": "agency-secondary",
          "trustTier": 2,
          "covers": [
            "capitalGains"
          ],
          "checkedAt": "2026-07-31",
          "note": "Fetch attempt returned HTTP 503; relied on corroborating search summaries of this same official press release plus the absence of any capital-gains provision in Tax Law §601 changes reviewed on nysenate.gov"
        },
        {
          "url": "https://www.hodgsonruss.com/newsroom/publications/tax-provisions-of-interest-in-the-enacted-2026-27-new-york-budget-bill",
          "title": "Tax Provisions Of Interest In The Enacted 2026 27 New York Budget Bill",
          "publisher": "professional",
          "trustTier": 3,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Aggregator/law-firm corroboration only, describing the FY26-27 extension to 2030; used only as corroboration, not as the basis for the verdict"
        }
      ]
    },
    {
      "year": 2026,
      "id": "US-OH",
      "country": "US",
      "level": "state",
      "name": "Ohio",
      "standardDeduction": {
        "single": 2400,
        "phaseOut": {
          "startIncome": 40000,
          "reductionPerStep": 250,
          "stepIncome": 40000,
          "floor": 1900
        }
      },
      "taxesCapitalGains": true,
      "corporateRate": 0,
      "dataStatus": "official",
      "verifiedAt": "2026-07-31",
      "notes": "HB96 (136th General Assembly) collapsed OH's 2025 three-bracket schedule to a flat 2.75% rate above $26,050 for TY2026, effective 2025-09-30.",
      "brackets": [
        {
          "min": 0,
          "max": 26050,
          "rate": 0
        },
        {
          "min": 26050,
          "max": null,
          "rate": 0.0275
        }
      ],
      "sources": [
        {
          "url": "https://codes.ohio.gov/ohio-revised-code/section-5747.02",
          "title": "Section 5747.02",
          "publisher": "statute",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed."
        },
        {
          "url": "https://www.lsc.ohio.gov/assets/legislation/136/hb96/ps/files/hb96-tax-bill-analysis-as-passed-by-the-senate-136th-general-assembly.pdf",
          "title": "Hb96 Tax Bill Analysis As Passed By The Senate 136th General Assembly",
          "publisher": "legislative",
          "trustTier": 2,
          "covers": [
            "brackets",
            "standardDeduction",
            "capitalGains",
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official Ohio LSC bill analysis, Income tax/Rate reduction section, p. 485: 'The tax table for the 2026 taxable year, as modified by the bill... More than $26,050: $332 plus 2.75% of the amount over $26,050'"
        }
      ]
    },
    {
      "year": 2026,
      "id": "US-OK",
      "country": "US",
      "level": "state",
      "name": "Oklahoma",
      "standardDeduction": {
        "single": 6350
      },
      "taxesCapitalGains": true,
      "corporateRate": 0.04,
      "dataStatus": "official",
      "verifiedAt": "2026-07-31",
      "notes": "2026 brackets restructured by HB 2764 (2025): new 0% bracket to $3,750, top rate cut 4.75%->4.5%, six bands collapsed to four.",
      "brackets": [
        {
          "min": 0,
          "max": 3750,
          "rate": 0
        },
        {
          "min": 3750,
          "max": 4900,
          "rate": 0.025
        },
        {
          "min": 4900,
          "max": 7200,
          "rate": 0.035
        },
        {
          "min": 7200,
          "max": null,
          "rate": 0.045
        }
      ],
      "sources": [
        {
          "url": "https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/publications/legislation/2025LegislativeUpdate.pdf",
          "title": "2025LegislativeUpdate",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets",
            "capitalGains",
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Oklahoma Tax Commission's official 2025 Tax Legislation Summary, page 6, publishes the identical 2026 'Tax Brackets 2026 — Single & Married Separate Filers' table"
        },
        {
          "url": "https://www.oklegislature.gov/cf_pdf/2025-26%20ENR/hB/HB2764%20ENR.PDF",
          "title": "HB2764 ENR",
          "publisher": "legislative",
          "trustTier": 2,
          "covers": [
            "brackets",
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Enrolled HB 2764, Section 2, new 68 O.S. §2355(D)(1) — official enacted bill text"
        }
      ]
    },
    {
      "year": 2026,
      "id": "US-OR",
      "country": "US",
      "level": "state",
      "name": "Oregon",
      "standardDeduction": {
        "single": 2910
      },
      "taxesCapitalGains": true,
      "corporateRate": 0.076,
      "dataStatus": "official",
      "verifiedAt": "2026-07-31",
      "notes": "2026 brackets and standard deduction updated per Oregon DOR Withholding Tax Formulas (150-206-436, Rev. 12-31-25).",
      "brackets": [
        {
          "min": 0,
          "max": 4550,
          "rate": 0.0475
        },
        {
          "min": 4550,
          "max": 11400,
          "rate": 0.0675
        },
        {
          "min": 11400,
          "max": 125000,
          "rate": 0.0875
        },
        {
          "min": 125000,
          "max": null,
          "rate": 0.099
        }
      ],
      "sources": [
        {
          "url": "https://www.oregon.gov/dor/forms/FormsPubs/withholding-tax-formulas_206-436_2026.pdf",
          "title": "Withholding Tax Formulas 206 436 2026",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official Oregon DOR 'Withholding Tax Formulas' (150-206-436, Rev. 12-31-25), effective for 2026: annual-wage formula brackets '0-4,550 WH=263+BASE×0.0475', '4,550-11,400 WH=479+...×0.0675', '11,400-50,000/125,000 WH=941/678+...×0.0875',…"
        },
        {
          "url": "https://www.oregonlegislature.gov/lro/Documents/Basic%20Facts%202026.pdf",
          "title": "Basic Facts 2026",
          "publisher": "legislative",
          "trustTier": 2,
          "covers": [
            "brackets",
            "capitalGains",
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Oregon Legislative Revenue Office Basic Facts Report #1-26 (Feb 3, 2026): '2026 TAX YEAR RATE SCHEDULE..."
        }
      ]
    },
    {
      "year": 2026,
      "id": "US-PA",
      "country": "US",
      "level": "state",
      "name": "Pennsylvania",
      "taxesCapitalGains": true,
      "corporateRate": 0.0749,
      "dataStatus": "official",
      "verifiedAt": "2026-07-31",
      "notes": "PIT rate (3.07%) is a stable carry-forward, unchanged since 2004. Corporate net income tax rate (7.49%) is separately enacted under Act 53 of 2022, not an estimate.",
      "brackets": [
        {
          "min": 0,
          "max": null,
          "rate": 0.0307
        }
      ],
      "sources": [
        {
          "url": "https://www.pa.gov/agencies/revenue/resources/tax-rates",
          "title": "Tax Rates",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official PA DOR page explicitly states 3.07% for both 2025 and 2026."
        },
        {
          "url": "https://www.pa.gov/en/agencies/revenue/resources/tax-types-and-information/personal-income-tax.html",
          "title": "Personal Income Tax",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "standardDeduction",
            "capitalGains"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official PA DOR PIT page describes the ongoing statutory treatment, no year-specific change noted for 2026."
        },
        {
          "url": "https://www.pa.gov/agencies/revenue/resources/tax-rates/corporation-tax-rates",
          "title": "Corporation Tax Rates",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official PA DOR table: 2026 = 7.49%, part of the legislated phase-down schedule through 4.99% in 2031."
        },
        {
          "url": "https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/corporation-taxes/corporate-net-income-tax",
          "title": "Corporate Net Income Tax",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official PA DOR CNIT page, same 2026 = 7.49% figure, references 'Act 45 of 2025 Corporate Net Income Tax (CNIT) provisions.'"
        },
        {
          "url": "https://iqbalbusinesslaw.com/pennsylvanias-corporate-net-income-tax-reduction-what-the-7-49-cnit-rate-means-for-harrisburg-businesses-in-2026/",
          "title": "Pennsylvanias Corporate Net Income Tax Reduction What The 7 49 Cnit…",
          "publisher": "professional",
          "trustTier": 3,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Corroborating law-firm summary of the 2026 7.49% rate and full phase-down schedule (aggregator, corroboration only)."
        }
      ]
    },
    {
      "year": 2026,
      "id": "US-RI",
      "country": "US",
      "level": "state",
      "name": "Rhode Island",
      "standardDeduction": {
        "single": 16450,
        "phaseOut": {
          "startIncome": 261000,
          "reductionPerStep": 3290,
          "stepIncome": 7450,
          "floor": 0
        }
      },
      "taxesCapitalGains": true,
      "corporateRate": 0.07,
      "dataStatus": "official",
      "verifiedAt": "2026-07-31",
      "notes": "TY2026 brackets are RI DOR ADV 2025-22's final published figures ($82,050/$186,450), not projections; the standard deduction/exemption shield is that advisory's own TY2026 pair ($11,200 + $5,250) with its 5-tier phase-out band ($261,000-$290,800, $7,450 increment).",
      "brackets": [
        {
          "min": 0,
          "max": 82050,
          "rate": 0.0375
        },
        {
          "min": 82050,
          "max": 186450,
          "rate": 0.0475
        },
        {
          "min": 186450,
          "max": null,
          "rate": 0.0599
        }
      ],
      "sources": [
        {
          "url": "https://tax.ri.gov/tax-sections/personal-income-tax",
          "title": "Personal Income Tax",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed."
        },
        {
          "url": "https://tax.ri.gov/sites/g/files/xkgbur541/files/2025-11/ADV_2025_22_Inflation_Adjustments.pdf",
          "title": "ADV 2025 22 Inflation Adjustments",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets",
            "capitalGains"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official RI DOR advisory, Nov 3 2025, setting TY2026 brackets/deduction/exemption -- already published as of the repo's 2026-07-19 vantage date"
        },
        {
          "url": "https://tax.ri.gov/tax-sections/corporate-tax",
          "title": "Corporate Tax",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official RI DOR corporate tax page"
        },
        {
          "url": "https://www.cleertax.com/resources/corporate-state-taxes/rhode-island/",
          "title": "Rhode Island",
          "publisher": "aggregator",
          "trustTier": 4,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Aggregator corroboration only, confirms 7% carried into 2026"
        }
      ]
    },
    {
      "year": 2026,
      "id": "US-SC",
      "country": "US",
      "level": "state",
      "name": "South Carolina",
      "standardDeduction": {
        "single": 15000,
        "phaseOut": {
          "startIncome": 40000,
          "reductionPerStep": 3,
          "stepIncome": 11,
          "floor": 0
        }
      },
      "taxesCapitalGains": true,
      "capitalGainsTreatment": {
        "exclusionRate": 0.44
      },
      "corporateRate": 0.05,
      "dataStatus": "official",
      "verifiedAt": "2026-07-31",
      "notes": "2026 brackets are a full legislative replacement under Act 110 (H.4216), independently verified against SC DOR's H.4216 guidance -- not a 2025 carry-forward. Act 110 also decoupled SC from federal taxable income and substituted the South Carolina Income Adjusted Deduction ($15,000 single, phasing to $0 between $40,000 and $95,000 of federal AGI).",
      "brackets": [
        {
          "min": 0,
          "max": 30000,
          "rate": 0.0199
        },
        {
          "min": 30000,
          "max": null,
          "rate": 0.0521
        }
      ],
      "sources": [
        {
          "url": "https://dor.sc.gov/news/information-about-h-4216",
          "title": "Information About H 4216",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets",
            "standardDeduction"
          ],
          "checkedAt": "2026-07-31",
          "note": "SCDOR official announcement, fetched this session, quoting the bill: 'the tax rate for income less than $30,000 is 1.99%... the tax rate for income from $30,000 and above is 5.21%, minus $966,' effective for tax years beginning after 2025."
        },
        {
          "url": "https://dor.sc.gov/tax-index/business-income-taxes/corporate/c-corporation",
          "title": "C Corporation",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "SCDOR page, fetched this session, states current flat 5% C-corporation rate with no forward change noted"
        },
        {
          "url": "https://www.policyengine.org/us/south-carolina-2026-tax-changes",
          "title": "South Carolina 2026 Tax Changes",
          "publisher": "professional",
          "trustTier": 3,
          "covers": [
            "brackets",
            "standardDeduction",
            "capitalGains"
          ],
          "checkedAt": "2026-07-31",
          "note": "Corroborating aggregator summary of Act 110/H.4216, fetched this session, consistent with the SCDOR announcement"
        }
      ]
    },
    {
      "year": 2026,
      "id": "US-SD",
      "country": "US",
      "level": "state",
      "name": "South Dakota",
      "taxesCapitalGains": false,
      "corporateRate": 0,
      "dataStatus": "provisional",
      "verifiedAt": "2026-02-24",
      "notes": "2026 state values currently carry forward 2025 structures/rates unless separately updated.",
      "brackets": [
        {
          "min": 0,
          "max": null,
          "rate": 0
        }
      ],
      "sources": [
        {
          "url": "https://dor.sd.gov/individuals/taxes/",
          "title": "Individuals",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets",
            "capitalGains"
          ],
          "checkedAt": "2026-07-31",
          "note": "Current DOR statement of no state income tax, still in effect"
        },
        {
          "url": "https://rsmus.com/insights/tax-alerts/2026/state-corporate-income-tax-law-changes-first-quarter-2026.html",
          "title": "State Corporate Income Tax Law Changes First Quarter 2026",
          "publisher": "professional",
          "trustTier": 3,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "RSM Q1 2026 state corporate tax law changes alert — SD's only change was to bank franchise tax bad-debt rules"
        },
        {
          "url": "https://taxfoundation.org/location/south-dakota/",
          "title": "South Dakota",
          "publisher": "professional",
          "trustTier": 3,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Aggregator corroboration only: confirms SD has no corporate income tax as of the 2026 rankings"
        },
        {
          "url": "https://ballotpedia.org/South_Dakota_2026_ballot_measures",
          "title": "South Dakota 2026 Ballot Measures",
          "publisher": "aggregator",
          "trustTier": 4,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "2026 SD ballot measures list — no income tax measure present"
        }
      ]
    },
    {
      "year": 2026,
      "id": "US-TN",
      "country": "US",
      "level": "state",
      "name": "Tennessee",
      "taxesCapitalGains": false,
      "corporateRate": 0.065,
      "dataStatus": "provisional",
      "verifiedAt": "2026-02-24",
      "notes": "2026 state values currently carry forward 2025 structures/rates unless separately updated.",
      "brackets": [
        {
          "min": 0,
          "max": null,
          "rate": 0
        }
      ],
      "sources": [
        {
          "url": "https://www.tn.gov/revenue/taxes/hall-income-tax.html",
          "title": "Hall Income Tax",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets",
            "standardDeduction",
            "capitalGains"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official repeal confirmation, still current as accessed July 2026"
        },
        {
          "url": "https://www.tn.gov/revenue/taxes/franchise---excise-tax/due-dates-and-tax-rates.html",
          "title": "Due Dates And Tax Rates",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official current TN DOR rate page, 6.5% excise tax, fetched July 2026"
        },
        {
          "url": "https://taxfoundation.org/location/tennessee/",
          "title": "Tennessee",
          "publisher": "professional",
          "trustTier": 3,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Aggregator corroboration only: '2026 Tennessee Tax Rates' lists 6.50% flat corporate rate"
        }
      ]
    },
    {
      "year": 2026,
      "id": "US-TX",
      "country": "US",
      "level": "state",
      "name": "Texas",
      "taxesCapitalGains": false,
      "corporateRate": 0,
      "dataStatus": "provisional",
      "verifiedAt": "2026-02-24",
      "notes": "2026 state values currently carry forward 2025 structures/rates unless separately updated.",
      "brackets": [
        {
          "min": 0,
          "max": null,
          "rate": 0
        }
      ],
      "sources": [
        {
          "url": "https://comptroller.texas.gov/taxes/publications/98-806.php",
          "title": "Publications — 98 806",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-02-24",
          "note": "Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed."
        },
        {
          "url": "https://comptroller.texas.gov/taxes/franchise/?vm=r",
          "title": "Franchise",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official Comptroller page, fetched directly, listing 2026 report-year franchise tax rates (0.375%/0.75%) and the $2,650,000 no-tax-due threshold"
        },
        {
          "url": "https://ballotpedia.org/Texas_Proposition_4,_Prohibit_State_Income_Tax_on_Individuals_Amendment_(2019)",
          "title": "Texas Proposition 4, Prohibit State Income Tax On Individuals Amendment…",
          "publisher": "aggregator",
          "trustTier": 4,
          "covers": [
            "brackets",
            "standardDeduction",
            "capitalGains"
          ],
          "checkedAt": "2026-07-31",
          "note": "Describes the amendment process required to reverse the ban, confirming no change is in effect for 2026"
        }
      ]
    },
    {
      "year": 2026,
      "id": "US-UT",
      "country": "US",
      "level": "state",
      "name": "Utah",
      "taxesCapitalGains": true,
      "corporateRate": 0.0445,
      "dataStatus": "official",
      "verifiedAt": "2026-07-31",
      "notes": "2026 rate cut to 4.45% (individual and corporate) per SB 60, retrospective to Jan 1 2026.",
      "brackets": [
        {
          "min": 0,
          "max": null,
          "rate": 0.0445
        }
      ],
      "sources": [
        {
          "url": "https://le.utah.gov/~2026/bills/sbillenr/SB0060.pdf",
          "title": "SB0060",
          "publisher": "statute",
          "trustTier": 1,
          "covers": [
            "brackets",
            "capitalGains",
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official enrolled bill text (primary/legislative), fetched and read this session — Section 3, Utah Code 59-10-104(2)(b): '4.45%' replacing struck '4.5%'; Section 4/5: effective May 6, 2026, retrospective to tax years beginning on/after Jan…"
        },
        {
          "url": "https://incometax.utah.gov/file-pay/tax-rates/",
          "title": "Tax Rates",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "standardDeduction"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official current rate page, fetched this session — as of fetch it still only listed the 4.5%/2025 rate as 'current' and had no 2026 TTC figures published yet."
        },
        {
          "url": "https://www.ksl.com/article/51472448/cox-approves-bill-cutting-income-tax-for-sixth-straight-year",
          "title": "Cox Approves Bill Cutting Income Tax For Sixth Straight Year",
          "publisher": "aggregator",
          "trustTier": 4,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Corroborating news report confirming Gov. Cox signed the bill on March 23, 2026."
        }
      ]
    },
    {
      "year": 2026,
      "id": "US-VA",
      "country": "US",
      "level": "state",
      "name": "Virginia",
      "standardDeduction": {
        "single": 8750
      },
      "taxesCapitalGains": true,
      "corporateRate": 0.06,
      "dataStatus": "official",
      "verifiedAt": "2026-07-31",
      "notes": "TY2026 standard deduction, brackets, and corporate rate confirmed unchanged from TY2025 under Va. Code §58.1-322.03(1)(b)(v), which bands taxable years 2025-2026 together at $8,750 single ($17,500 MFJ); not a placeholder carry-forward. Deduction steps up to $9,200 for TY2027.",
      "brackets": [
        {
          "min": 0,
          "max": 3000,
          "rate": 0.02
        },
        {
          "min": 3000,
          "max": 5000,
          "rate": 0.03
        },
        {
          "min": 5000,
          "max": 17000,
          "rate": 0.05
        },
        {
          "min": 17000,
          "max": null,
          "rate": 0.0575
        }
      ],
      "sources": [
        {
          "url": "https://www.tax.virginia.gov/sites/default/files/inline-files/2026-legislative-summary.pdf",
          "title": "2026 Legislative Summary",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets",
            "standardDeduction",
            "capitalGains",
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official 2026 Legislative Summary, fetched and text-extracted this session; no bracket/rate provisions present, and table of contents has no such entry."
        },
        {
          "url": "https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2025-760-instructions.pdf",
          "title": "2025 760 Instructions",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "standardDeduction"
          ],
          "checkedAt": "2026-07-31",
          "note": "Confirms $8,750 applies to 'Taxable Years 2025 and 2026'."
        }
      ]
    },
    {
      "year": 2026,
      "id": "US-VT",
      "country": "US",
      "level": "state",
      "name": "Vermont",
      "standardDeduction": {
        "single": 12950
      },
      "taxesCapitalGains": true,
      "capitalGainsTreatment": {
        "flatExclusion": 5000
      },
      "corporateRate": 0.085,
      "dataStatus": "provisional",
      "verifiedAt": "2026-02-24",
      "notes": "2026 state values currently carry forward 2025 structures/rates unless separately updated.",
      "brackets": [
        {
          "min": 0,
          "max": 49400,
          "rate": 0.0335
        },
        {
          "min": 49400,
          "max": 119700,
          "rate": 0.066
        },
        {
          "min": 119700,
          "max": 249700,
          "rate": 0.076
        },
        {
          "min": 249700,
          "max": null,
          "rate": 0.0875
        }
      ],
      "sources": [
        {
          "url": "https://tax.vermont.gov/individuals/personal-income-tax/rates",
          "title": "Personal Income Tax — Rates",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-02-24",
          "note": "Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed."
        },
        {
          "url": "https://tax.vermont.gov/sites/tax/files/documents/GB-1210-2026.pdf",
          "title": "GB 1210 2026",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official VT DOR 2026 Income Tax Withholding Instructions, Tables, and Charts, effective Jan 1 2026, Annual Percentage Method table; fetched via r.jina.ai mirror after direct 403"
        },
        {
          "url": "https://tax.vermont.gov/sites/tax/files/documents/GB-1210-2025.pdf",
          "title": "GB 1210 2025",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "2025 counterpart, used to derive and validate the $3,825/$3,925 offset methodology against the confirmed 2025 Schedule X"
        },
        {
          "url": "https://legislature.vermont.gov/Documents/2026/Workgroups/House%20Ways%20and%20Means/Corporate%20Income%20Tax/W~Patrick%20Titterton~Corporate%20Income%20Tax%20Overview~1-8-2026.pdf",
          "title": "W~Patrick Titterton~Corporate Income Tax Overview~1 8 2026",
          "publisher": "legislative",
          "trustTier": 2,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "VT Joint Fiscal Office Corporate Income Tax Overview, Jan 2026"
        },
        {
          "url": "https://www.law.cornell.edu/regulations/vermont/10-041-Code-Vt-R-10-060-041-X",
          "title": "10 041 Code Vt R 10 060 041 X",
          "publisher": "legal-database",
          "trustTier": 3,
          "covers": [
            "capitalGains"
          ],
          "checkedAt": "2026-07-31",
          "note": "Same capital-gains-exclusion regulation; no sunset or amendment for 2026 found"
        },
        {
          "url": "https://taxfoundation.org/location/vermont/",
          "title": "Vermont",
          "publisher": "professional",
          "trustTier": 3,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Aggregator corroboration only: confirms 'graduated corporate income tax with a top rate of 8.50 percent' for 2026"
        }
      ]
    },
    {
      "year": 2026,
      "id": "US-WA",
      "country": "US",
      "level": "state",
      "name": "Washington",
      "taxesCapitalGains": true,
      "corporateRate": 0,
      "dataStatus": "provisional",
      "verifiedAt": "2026-02-24",
      "notes": "2026 state values currently carry forward 2025 structures/rates unless separately updated.",
      "brackets": [
        {
          "min": 0,
          "max": null,
          "rate": 0
        }
      ],
      "sources": [
        {
          "url": "https://dor.wa.gov/forms-publications/publications-subject/tax-topics/2026-tax-legislation",
          "title": "2026 Tax Legislation",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "capitalGains",
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official WA DOR 2026 tax legislation summary page — no repeal/change to the capital gains tax listed"
        },
        {
          "url": "https://dor.wa.gov/taxes-rates/other-taxes/capital-gains-tax",
          "title": "Capital Gains Tax",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "capitalGains"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official WA DOR page — lists 2024 and 2025 figures only, no 2026 figure, as of 2026-07-20"
        },
        {
          "url": "https://dor.wa.gov/taxes-rates/other-taxes/capital-gains-tax/frequently-asked-questions-about-washingtons-capital-gains-tax",
          "title": "Frequently Asked Questions About Washingtons Capital Gains Tax",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "capitalGains"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official WA DOR FAQ — no 2026 figure present"
        },
        {
          "url": "https://dor.wa.gov/forms-publications/publications-subject/special-notices/new-tiered-rates-washingtons-capital-gains-tax",
          "title": "New Tiered Rates Washingtons Capital Gains Tax",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "capitalGains"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official WA DOR special notice: 'will first impact your 2025 capital gains tax return... and future periods'"
        },
        {
          "url": "https://lawfilesext.leg.wa.gov/biennium/2025-26/Pdf/Bill%20Reports/Senate/6346-S.E%20SBR%20FBR%2026.pdf",
          "title": "6346 S.E SBR FBR 26",
          "publisher": "legislative",
          "trustTier": 2,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official WA Senate Bill Report (Final, as Enacted), 'Summary: Imposition of Tax' and 'Effective' sections"
        }
      ]
    },
    {
      "year": 2026,
      "id": "US-WI",
      "country": "US",
      "level": "state",
      "name": "Wisconsin",
      "standardDeduction": {
        "single": 13960,
        "phaseOut": {
          "startIncome": 20119,
          "reductionPerStep": 0.12,
          "stepIncome": 1,
          "floor": 0
        }
      },
      "taxesCapitalGains": true,
      "capitalGainsTreatment": {
        "exclusionRate": 0.3
      },
      "corporateRate": 0.079,
      "dataStatus": "official",
      "verifiedAt": "2026-07-31",
      "notes": "2026 brackets and sliding-scale standard deduction are DOR-published indexed figures (Form 1-ES Instructions, D-101A R. 1-26, \"enacted as of January 16, 2026\"), not a 2025 carry-forward.",
      "brackets": [
        {
          "min": 0,
          "max": 15110,
          "rate": 0.035
        },
        {
          "min": 15110,
          "max": 51950,
          "rate": 0.044
        },
        {
          "min": 51950,
          "max": 332720,
          "rate": 0.053
        },
        {
          "min": 332720,
          "max": null,
          "rate": 0.0765
        }
      ],
      "sources": [
        {
          "url": "https://www.revenue.wi.gov/TaxForms2026/2026-Form1-ES-Inst.pdf",
          "title": "2026 Form1 ES Inst",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official WI DOR 2026 Form 1-ES Instructions (D-101A, R.1-26), '2026 Tax Rate Schedules for Full-Year Residents,' Schedule A (Single, Head of Household, Estates and Trusts): 0-15,110@3.5%, 15,110-51,950@4.4%, 51,950-332,720@5.3%,…"
        },
        {
          "url": "https://www.revenue.wi.gov/DOR%20Publications/pb103.pdf",
          "title": "DOR Publications — Pb103",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "capitalGains"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official WI DOR Publication 103 (2025 edition) describing the ongoing 30%/60% LTCG exclusion mechanism; no sunset or repeal date is indicated."
        },
        {
          "url": "https://www.revenue.wi.gov/Documents/2025-Tax-Update-Three-Slides.pdf",
          "title": "2025 Tax Update Three Slides",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official DOR Fall 2025 Tax Update: lists income/franchise tax law changes from Act 15 in detail (bracket change, film credits, adoption subtraction, etc.) with no mention of any corporate rate change."
        },
        {
          "url": "https://tax.thomsonreuters.com/news/wisconsin-governor-tony-evers-signs-2025-2027-budget-bill/",
          "title": "Wisconsin Governor Tony Evers Signs 2025 2027 Budget Bill",
          "publisher": "professional",
          "trustTier": 3,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Corroborating (non-government) summary of the enacted 2025-27 budget's tax provisions: individual bracket expansion and retirement-income exclusion, no corporate rate cut mentioned."
        }
      ]
    },
    {
      "year": 2026,
      "id": "US-WV",
      "country": "US",
      "level": "state",
      "name": "West Virginia",
      "standardDeduction": {
        "single": 2000
      },
      "taxesCapitalGains": true,
      "corporateRate": 0.065,
      "dataStatus": "official",
      "notes": "2026 brackets were separately updated by SB 392 (signed 2026-03-31, retroactive to Jan 1 2026) -- a uniform 5% cut across all five brackets from the 2025 base; not a carry-forward.",
      "verifiedAt": "2026-07-31",
      "brackets": [
        {
          "min": 0,
          "max": 10000,
          "rate": 0.0211
        },
        {
          "min": 10000,
          "max": 25000,
          "rate": 0.0281
        },
        {
          "min": 25000,
          "max": 40000,
          "rate": 0.0316
        },
        {
          "min": 40000,
          "max": 60000,
          "rate": 0.0422
        },
        {
          "min": 60000,
          "max": null,
          "rate": 0.0458
        }
      ],
      "sources": [
        {
          "url": "https://tax.wv.gov/Individuals/Pages/PersonalIncomeTaxReductionBill.aspx",
          "title": "PersonalIncomeTaxReductionBill",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets",
            "capitalGains"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official West Virginia Tax Division page: 2026 Income Tax Rate Cut — SB 392, full new rate schedule, enactment and effective dates"
        },
        {
          "url": "https://code.wvlegislature.gov/11-21-4j/",
          "title": "11 21 4j",
          "publisher": "statute",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official WV Code §11-21-4j: 2026 rate schedule for individuals other than married filing separately"
        },
        {
          "url": "https://code.wvlegislature.gov/11-24-4/",
          "title": "11 24 4",
          "publisher": "statute",
          "trustTier": 1,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official WV Code §11-24-4 — no 2026 rate change codified"
        },
        {
          "url": "https://taxfoundation.org/data/all/state/state-corporate-income-tax-rates-brackets/",
          "title": "State Corporate Income Tax Rates Brackets",
          "publisher": "professional",
          "trustTier": 3,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Aggregator corroboration: WV listed at 6.50% for 2026"
        },
        {
          "url": "https://westvirginiawatch.com/briefs/morrisey-signs-5-west-virginia-income-tax-cut-legislation/",
          "title": "Morrisey Signs 5 West Virginia Income Tax Cut Legislation",
          "publisher": "aggregator",
          "trustTier": 4,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Corroborating news report confirming signing and 5% cut, top rate 4.82% to 4.58%"
        }
      ]
    },
    {
      "year": 2026,
      "id": "US-WY",
      "country": "US",
      "level": "state",
      "name": "Wyoming",
      "taxesCapitalGains": false,
      "corporateRate": 0,
      "dataStatus": "provisional",
      "verifiedAt": "2026-02-24",
      "notes": "2026 state values currently carry forward 2025 structures/rates unless separately updated.",
      "brackets": [
        {
          "min": 0,
          "max": null,
          "rate": 0
        }
      ],
      "sources": [
        {
          "url": "https://revenue.wyo.gov/home",
          "title": "Revenue",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-02-24",
          "note": "Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed."
        },
        {
          "url": "https://taxfoundation.org/location/wyoming/",
          "title": "Wyoming",
          "publisher": "professional",
          "trustTier": 3,
          "covers": [
            "brackets",
            "capitalGains",
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "2026 Tax Foundation profile explicitly confirms: 'Wyoming does not have an individual income tax' as of 2026."
        }
      ]
    },
    {
      "year": 2026,
      "id": "CA",
      "country": "CA",
      "level": "federal",
      "name": "Canada (federal)",
      "basicPersonalAmount": 16452,
      "capitalGainsInclusion": 0.5,
      "corporateRate": 0.15,
      "taxesCapitalGains": true,
      "dividendTaxCredit": {
        "eligible": 0.150198,
        "nonEligible": 0.090301
      },
      "dataStatus": "official",
      "verifiedAt": "2026-09-02",
      "notes": "The federal capital-gains inclusion is modelled with a single simplified factor, and the federal basic personal amount phase-out is not modelled.",
      "brackets": [
        {
          "min": 0,
          "max": 58523,
          "rate": 0.14
        },
        {
          "min": 58523,
          "max": 117045,
          "rate": 0.205
        },
        {
          "min": 117045,
          "max": 181440,
          "rate": 0.26
        },
        {
          "min": 181440,
          "max": 258482,
          "rate": 0.29
        },
        {
          "min": 258482,
          "max": null,
          "rate": 0.33
        }
      ],
      "sources": [
        {
          "url": "https://www.canada.ca/en/revenue-agency/services/tax/individuals/tax-rates-brackets/current-year.html",
          "title": "Current Year",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-09-02",
          "note": "Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed."
        },
        {
          "url": "https://www.parl.ca/DocumentViewer/en/45-1/bill/C-4/royal-assent",
          "title": "Royal Assent",
          "publisher": "legislative",
          "trustTier": 2,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Directly fetched; primary legislative text."
        },
        {
          "url": "https://www.pm.gc.ca/en/news/news-releases/2025/03/21/prime-minister-mark-carney-cancels-proposed-capital-gains-tax-increase",
          "title": "Prime Minister Mark Carney Cancels Proposed Capital Gains Tax Increase",
          "publisher": "agency-secondary",
          "trustTier": 2,
          "covers": [
            "capitalGains"
          ],
          "checkedAt": "2026-07-31",
          "note": "Directly fetched; cancellation announced with no expiry."
        },
        {
          "url": "https://www.taxtips.ca/taxrates/canada.htm",
          "title": "Canada",
          "publisher": "professional",
          "trustTier": 3,
          "covers": [
            "brackets",
            "basicPersonalAmount"
          ],
          "checkedAt": "2026-07-31",
          "note": "Directly fetched; identical 2026 thresholds/rates."
        },
        {
          "url": "https://www.ey.com/content/dam/ey-unified-site/ey-com/en-ca/services/tax/tax-calculators/2026/ey-tax-rates-ontario-2026-01-15-v1.pdf",
          "title": "Ey Tax Rates Ontario 2026 01 15 V1",
          "publisher": "professional",
          "trustTier": 3,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Referenced via WebSearch summary of EY's 2026 rate card; identical bracket thresholds and rates (14/20.5/26/29/33%)."
        },
        {
          "url": "https://kpmg.com/xx/en/our-insights/gms-flash-alert/flash-alert-2025-227.html",
          "title": "Flash Alert 2025 227",
          "publisher": "professional",
          "trustTier": 3,
          "covers": [
            "capitalGains"
          ],
          "checkedAt": "2026-07-31",
          "note": "Directly fetched; confirms no revival in Budget 2025."
        },
        {
          "url": "https://taxsummaries.pwc.com/canada/corporate/taxes-on-corporate-income",
          "title": "Taxes On Corporate Income",
          "publisher": "professional",
          "trustTier": 3,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Directly fetched; PwC's 2026-dated summary states the same 38%-10%-13%=15% federal rate with no change noted."
        },
        {
          "url": "https://www.taxtips.ca/dtc/eligible-dividends/eligible-dividend-tax-credit-rates.htm",
          "title": "Eligible Dividend Tax Credit Rates",
          "publisher": "professional",
          "trustTier": 3,
          "covers": [
            "dividendCredit"
          ],
          "checkedAt": "2026-07-31",
          "note": "Directly fetched; same 15.0198% rate applies through 2026."
        },
        {
          "url": "https://www.taxtips.ca/dtc/non-eligible-dividend-tax-credit.htm",
          "title": "Non Eligible Dividend Tax Credit",
          "publisher": "professional",
          "trustTier": 3,
          "covers": [
            "dividendCredit"
          ],
          "checkedAt": "2026-07-31",
          "note": "Directly fetched; explicit statement that the rate is identical for 2025 and 2026."
        }
      ]
    },
    {
      "year": 2026,
      "id": "CA-AB",
      "country": "CA",
      "level": "province",
      "name": "Alberta",
      "basicPersonalAmount": 22769,
      "taxesCapitalGains": true,
      "capitalGainsInclusion": 0.5,
      "corporateRate": 0.08,
      "dividendTaxCredit": {
        "eligible": 0.0812,
        "nonEligible": 0.0218
      },
      "federalAbatementRate": 0,
      "surtax": [],
      "healthPremium": [],
      "dataStatus": "official",
      "verifiedAt": "2026-09-02",
      "notes": "Brackets and basic personal amount from CRA T4032AB (January 2026), cross-checked against the CRA 2026 rate page. Alberta levies no surtax and no health premium.",
      "brackets": [
        {
          "min": 0,
          "max": 61200,
          "rate": 0.08
        },
        {
          "min": 61200,
          "max": 154259,
          "rate": 0.1
        },
        {
          "min": 154259,
          "max": 185111,
          "rate": 0.12
        },
        {
          "min": 185111,
          "max": 246813,
          "rate": 0.13
        },
        {
          "min": 246813,
          "max": 370220,
          "rate": 0.14
        },
        {
          "min": 370220,
          "max": null,
          "rate": 0.15
        }
      ],
      "sources": [
        {
          "url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/t4032-payroll-deductions-tables/t4032ab-jan/t4032ab-january-general-information.html",
          "title": "T4032ab January General Information",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-09-02",
          "note": "Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed."
        },
        {
          "url": "https://www.alberta.ca/personal-income-tax",
          "title": "Personal Income Tax",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets",
            "basicPersonalAmount"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official Government of Alberta page; live 2026 table matches repo exactly"
        },
        {
          "url": "https://www.alberta.ca/system/files/tbf-fact-sheet-bill-32-financial-statutes-amendment-act-2024.docx",
          "title": "Tbf Fact Sheet Bill 32 Financial Statutes Amendment Act 2024.docx",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official Alberta Treasury Board & Finance fact sheet confirming Bill 32 created the new indexation framework for the Personal Income Tax Act"
        },
        {
          "url": "https://kings-printer.alberta.ca/1266.cfm?page=a30.cfm&leg_type=Acts&display=html",
          "title": "1266",
          "publisher": "statute",
          "trustTier": 1,
          "covers": [
            "dividendCredit"
          ],
          "checkedAt": "2026-07-31",
          "note": "PRIMARY: consolidated Act text applies to 2026 (no year-limited sunset in the '2021 and subsequent' language)"
        },
        {
          "url": "https://www.alberta.ca/about-tax-levy-rates-prescribed-interest-rates",
          "title": "About Tax Levy Rates Prescribed Interest Rates",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official Government of Alberta page, live as of today, still shows 8%"
        },
        {
          "url": "https://www.pm.gc.ca/en/news/news-releases/2025/03/21/prime-minister-mark-carney-cancels-proposed-capital-gains-tax-increase",
          "title": "Prime Minister Mark Carney Cancels Proposed Capital Gains Tax Increase",
          "publisher": "agency-secondary",
          "trustTier": 2,
          "covers": [
            "capitalGains"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official cancellation announcement, applies going forward including 2026"
        },
        {
          "url": "https://www.ey.com/content/dam/ey-unified-site/ey-com/en-ca/services/tax/tax-calculators/2026/ey-tax-rates-alberta-2026-01-15-v1.pdf",
          "title": "Ey Tax Rates Alberta 2026 01 15 V1",
          "publisher": "professional",
          "trustTier": 3,
          "covers": [
            "brackets",
            "basicPersonalAmount",
            "dividendCredit"
          ],
          "checkedAt": "2026-07-31",
          "note": "EY Jan-2026 combined rate table; used for arithmetic cross-check"
        },
        {
          "url": "https://www.taxtips.ca/dtc/eligible-dividends/eligible-dividend-tax-credit-rates.htm",
          "title": "Eligible Dividend Tax Credit Rates",
          "publisher": "professional",
          "trustTier": 3,
          "covers": [
            "dividendCredit"
          ],
          "checkedAt": "2026-07-31",
          "note": "Table explicitly lists AB eligible DTC as 8.12% for 2022-2026"
        }
      ]
    },
    {
      "year": 2026,
      "id": "CA-BC",
      "country": "CA",
      "level": "province",
      "name": "British Columbia",
      "basicPersonalAmount": 13216,
      "taxesCapitalGains": true,
      "capitalGainsInclusion": 0.5,
      "corporateRate": 0.12,
      "dividendTaxCredit": {
        "eligible": 0.12,
        "nonEligible": 0.0196
      },
      "federalAbatementRate": 0,
      "surtax": [],
      "healthPremium": [],
      "dataStatus": "official",
      "verifiedAt": "2026-09-02",
      "notes": "Brackets from the CRA 2026 rate page (date modified 2026-06-25), which carries the Budget 2026 increase of the lowest rate to 5.60%; the January 2026 T4032BC payroll table predates that change and still shows 5.06%. Basic personal amount from T4032BC. British Columbia levies no surtax and no health premium; the BC tax reduction is not modelled.",
      "brackets": [
        {
          "min": 0,
          "max": 50363,
          "rate": 0.056
        },
        {
          "min": 50363,
          "max": 100728,
          "rate": 0.077
        },
        {
          "min": 100728,
          "max": 115648,
          "rate": 0.105
        },
        {
          "min": 115648,
          "max": 140430,
          "rate": 0.1229
        },
        {
          "min": 140430,
          "max": 190405,
          "rate": 0.147
        },
        {
          "min": 190405,
          "max": 265545,
          "rate": 0.168
        },
        {
          "min": 265545,
          "max": null,
          "rate": 0.205
        }
      ],
      "sources": [
        {
          "url": "https://www.canada.ca/en/revenue-agency/services/tax/individuals/tax-rates-brackets/current-year.html",
          "title": "Current Year",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-09-02",
          "note": "Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed."
        },
        {
          "url": "https://www2.gov.bc.ca/gov/content/taxes/tax-updates/budget-changes",
          "title": "Budget Changes",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets",
            "basicPersonalAmount",
            "dividendCredit"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official BC government page; verbatim quote: 'Effective for the 2026 and subsequent taxation years, the lowest personal income tax rate is increased from 5.06 percent to 5.60 percent.'"
        },
        {
          "url": "https://www2.gov.bc.ca/gov/content/taxes/income-taxes/personal/tax-rates",
          "title": "Tax Rates",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official BC government page (same URL as repo's sourceUrl); its own 2026 table already shows 5.60% for the first bracket as of this fetch."
        },
        {
          "url": "https://www2.gov.bc.ca/gov/content/taxes/income-taxes/personal/credits/basic",
          "title": "Credits — Basic",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "basicPersonalAmount"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official BC government page; states 2026 = $13,216."
        },
        {
          "url": "https://www2.gov.bc.ca/gov/content/taxes/income-taxes/corporate/tax-rates",
          "title": "Tax Rates",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official BC government page; general rate 12.0%, no 2026 change indicated."
        },
        {
          "url": "https://www.pm.gc.ca/en/news/news-releases/2025/03/21/prime-minister-mark-carney-cancels-proposed-capital-gains-tax-increase",
          "title": "Prime Minister Mark Carney Cancels Proposed Capital Gains Tax Increase",
          "publisher": "agency-secondary",
          "trustTier": 2,
          "covers": [
            "capitalGains"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official PMO release; cancellation is permanent going forward, no 2026 reversal found."
        },
        {
          "url": "https://kpmg.com/ca/en/home/insights/2026/02/highlights-of-the-2026-british-columbia-budget.html",
          "title": "Highlights Of The 2026 British Columbia Budget",
          "publisher": "professional",
          "trustTier": 3,
          "covers": [
            "brackets",
            "corporateRate",
            "dividendCredit"
          ],
          "checkedAt": "2026-07-31",
          "note": "KPMG's 2026 BC budget summary independently confirms: 'the province...will increase the lowest personal income tax rate to 5.6% (from 5.06%), effective for 2026.'"
        },
        {
          "url": "https://www.taxtips.ca/taxrates/bc.htm",
          "title": "Taxrates — Bc",
          "publisher": "professional",
          "trustTier": 3,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "Aggregator corroboration; shows 5.60% for the 2026 first bracket."
        },
        {
          "url": "https://www.taxtips.ca/dtc/eligible-dividends/eligible-dividend-tax-credit-rates.htm",
          "title": "Eligible Dividend Tax Credit Rates",
          "publisher": "professional",
          "trustTier": 3,
          "covers": [
            "dividendCredit"
          ],
          "checkedAt": "2026-07-31",
          "note": "Lists BC eligible DTC at 12% through 2026 explicitly."
        }
      ]
    },
    {
      "year": 2026,
      "id": "CA-ON",
      "country": "CA",
      "level": "province",
      "name": "Ontario",
      "basicPersonalAmount": 12989,
      "taxesCapitalGains": true,
      "capitalGainsInclusion": 0.5,
      "corporateRate": 0.115,
      "dividendTaxCredit": {
        "eligible": 0.1,
        "nonEligible": 0.029863
      },
      "federalAbatementRate": 0,
      "surtax": [
        {
          "threshold": 5818,
          "rate": 0.2
        },
        {
          "threshold": 7446,
          "rate": 0.36
        }
      ],
      "healthPremium": [
        {
          "upTo": 20000,
          "base": 0,
          "rate": 0,
          "over": 0
        },
        {
          "upTo": 25000,
          "base": 0,
          "rate": 0.06,
          "over": 20000
        },
        {
          "upTo": 36000,
          "base": 300,
          "rate": 0,
          "over": 0
        },
        {
          "upTo": 38500,
          "base": 300,
          "rate": 0.06,
          "over": 36000
        },
        {
          "upTo": 48000,
          "base": 450,
          "rate": 0,
          "over": 0
        },
        {
          "upTo": 48600,
          "base": 450,
          "rate": 0.25,
          "over": 48000
        },
        {
          "upTo": 72000,
          "base": 600,
          "rate": 0,
          "over": 0
        },
        {
          "upTo": 72600,
          "base": 600,
          "rate": 0.25,
          "over": 72000
        },
        {
          "upTo": 200000,
          "base": 750,
          "rate": 0,
          "over": 0
        },
        {
          "upTo": 200600,
          "base": 750,
          "rate": 0.25,
          "over": 200000
        },
        {
          "upTo": null,
          "base": 900,
          "rate": 0,
          "over": 0
        }
      ],
      "dataStatus": "official",
      "verifiedAt": "2026-09-02",
      "notes": "Brackets from the CRA 2026 rate page; basic personal amount, surtax thresholds and health premium from CRA T4032ON (January 2026). The Ontario tax reduction and the LIFT credit are not modelled.",
      "brackets": [
        {
          "min": 0,
          "max": 53891,
          "rate": 0.0505
        },
        {
          "min": 53891,
          "max": 107785,
          "rate": 0.0915
        },
        {
          "min": 107785,
          "max": 150000,
          "rate": 0.1116
        },
        {
          "min": 150000,
          "max": 220000,
          "rate": 0.1216
        },
        {
          "min": 220000,
          "max": null,
          "rate": 0.1316
        }
      ],
      "sources": [
        {
          "url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/t4032-payroll-deductions-tables/t4032on-jan/t4032on-january-general-information.html",
          "title": "T4032on January General Information",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-09-02",
          "note": "Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed."
        },
        {
          "url": "https://www.ontario.ca/page/ontario-dividend-tax-credit",
          "title": "Ontario Dividend Tax Credit",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "dividendCredit"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official Government of Ontario page; '2020-2026' row = 10.0% eligible, confirming no change from 2025 to 2026"
        },
        {
          "url": "https://www.ontario.ca/document/corporations-tax/corporate-income-tax",
          "title": "Corporate Income Tax",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official Ontario Ministry of Finance page, fetched directly, dated current through 2026"
        },
        {
          "url": "https://www.pm.gc.ca/en/news/news-releases/2025/03/21/prime-minister-mark-carney-cancels-proposed-capital-gains-tax-increase",
          "title": "Prime Minister Mark Carney Cancels Proposed Capital Gains Tax Increase",
          "publisher": "agency-secondary",
          "trustTier": 2,
          "covers": [
            "capitalGains"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official PMO press release, fetched directly, confirms outright cancellation prior to the 2026 effective date"
        },
        {
          "url": "https://www.ey.com/content/dam/ey-unified-site/ey-com/en-ca/services/tax/tax-calculators/2026/ey-tax-rates-ontario-2026-01-15-v1.pdf",
          "title": "Ey Tax Rates Ontario 2026 01 15 V1",
          "publisher": "professional",
          "trustTier": 3,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "EY 'Combined federal and provincial personal income tax rates - Ontario 2026'; fetched and read in full"
        },
        {
          "url": "https://www.taxtips.ca/taxrates/on.htm",
          "title": "Taxrates — On",
          "publisher": "professional",
          "trustTier": 3,
          "covers": [
            "brackets"
          ],
          "checkedAt": "2026-07-31",
          "note": "States 2026 ON brackets/rates identically; aggregator, corroboration only"
        },
        {
          "url": "https://assets.kpmg.com/content/dam/kpmg/ca/pdf/2026/01/ca-federal-and-provincial-territorial-non-refundable-tax-credit-rates-and-amounts-2026.pdf",
          "title": "Ca Federal And Provincial Territorial Non Refundable Tax Credit Rates…",
          "publisher": "professional",
          "trustTier": 3,
          "covers": [
            "brackets",
            "basicPersonalAmount"
          ],
          "checkedAt": "2026-07-31",
          "note": "KPMG 'Personal Tax Credits ... 2026', Ontario basic personal = $12,989, indexation factor 1.9%; aggregator corroboration"
        },
        {
          "url": "https://www.utsc.utoronto.ca/hr/sites/utsc.utoronto.ca.hr/files/docs/TD1ON%202026%20Ontario%20Personal%20Tax%20Credits%20Return.pdf",
          "title": "TD1ON 2026 Ontario Personal Tax Credits Return",
          "publisher": "aggregator",
          "trustTier": 4,
          "covers": [
            "basicPersonalAmount"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official '2026 Ontario TD1ON Personal Tax Credits Return' form, line 1 = $12,989; fetched and read directly"
        }
      ]
    },
    {
      "year": 2026,
      "id": "CA-QC",
      "country": "CA",
      "level": "province",
      "name": "Quebec",
      "basicPersonalAmount": 18952,
      "taxesCapitalGains": true,
      "capitalGainsInclusion": 0.5,
      "corporateRate": 0.115,
      "dividendTaxCredit": {
        "eligible": 0.117,
        "nonEligible": 0.0342
      },
      "federalAbatementRate": 0.165,
      "surtax": [],
      "healthPremium": [],
      "dataStatus": "official",
      "verifiedAt": "2026-09-02",
      "notes": "Verified against the Quebec Department of Finance parameter table for 2026. The Quebec health services fund contribution and the Quebec-specific credits are not modelled.",
      "brackets": [
        {
          "min": 0,
          "max": 54345,
          "rate": 0.14
        },
        {
          "min": 54345,
          "max": 108680,
          "rate": 0.19
        },
        {
          "min": 108680,
          "max": 132245,
          "rate": 0.24
        },
        {
          "min": 132245,
          "max": null,
          "rate": 0.2575
        }
      ],
      "sources": [
        {
          "url": "https://cdn-contenu.quebec.ca/cdn-contenu/adm/min/finances/publications-adm/parametres/AUTEN_IncomeTax2026.pdf",
          "title": "AUTEN IncomeTax2026",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "brackets",
            "basicPersonalAmount"
          ],
          "checkedAt": "2026-07-31",
          "note": "Table 3: 2026 thresholds 54,345/108,680/132,245; Table 2 (p.7): 2026 Québec indexing rate = 2.05%."
        },
        {
          "url": "https://cdn-contenu.quebec.ca/cdn-contenu/adm/min/finances/publications-adm/Bulletins/EN/BULEN_2026-3.pdf",
          "title": "BULEN 2026 3",
          "publisher": "agency-primary",
          "trustTier": 1,
          "covers": [
            "corporateRate",
            "dividendCredit"
          ],
          "checkedAt": "2026-07-31",
          "note": "Bulletin only announces a change to the non-eligible dividend credit rate; silent on eligible dividends, implying no change."
        },
        {
          "url": "https://www.pm.gc.ca/en/news/news-releases/2025/03/21/prime-minister-mark-carney-cancels-proposed-capital-gains-tax-increase",
          "title": "Prime Minister Mark Carney Cancels Proposed Capital Gains Tax Increase",
          "publisher": "agency-secondary",
          "trustTier": 2,
          "covers": [
            "capitalGains"
          ],
          "checkedAt": "2026-07-31",
          "note": "Official cancellation, applicable to gains realized in 2026 and beyond."
        },
        {
          "url": "https://www.ey.com/content/dam/ey-unified-site/ey-com/en-ca/services/tax/tax-calculators/2026/ey-tax-rates-quebec-2026-01-15-v1.pdf",
          "title": "Ey Tax Rates Quebec 2026 01 15 V1",
          "publisher": "professional",
          "trustTier": 3,
          "covers": [
            "brackets",
            "dividendCredit"
          ],
          "checkedAt": "2026-07-31",
          "note": "EY Quebec 2026 table: 14.00%/19.00%/24.00%/25.75% at the same thresholds."
        },
        {
          "url": "https://www.ey.com/content/dam/ey-unified-site/ey-com/en-ca/services/tax/tax-calculators/2026/ey-tax-rates-corporate-2026-01-15-v1.pdf",
          "title": "Ey Tax Rates Corporate 2026 01 15 V1",
          "publisher": "professional",
          "trustTier": 3,
          "covers": [
            "corporateRate"
          ],
          "checkedAt": "2026-07-31",
          "note": "Quebec combined general rate 26.50%; federal general rate 15.00% => Quebec-only = 11.50%."
        }
      ]
    }
  ]
}