[
  {
    "code": "MD",
    "name": "Maryland",
    "hasStateIncomeTax": true,
    "taxYear": 2026,
    "structure": "graduated",
    "filing": {
      "single": {
        "standardDeduction": 3350,
        "brackets": [
          {
            "floor": 0,
            "rate": 0.02
          },
          {
            "floor": 1000,
            "rate": 0.03
          },
          {
            "floor": 2000,
            "rate": 0.04
          },
          {
            "floor": 3000,
            "rate": 0.0475
          },
          {
            "floor": 100000,
            "rate": 0.05
          },
          {
            "floor": 125000,
            "rate": 0.0525
          },
          {
            "floor": 150000,
            "rate": 0.055
          },
          {
            "floor": 250000,
            "rate": 0.0575
          },
          {
            "floor": 500000,
            "rate": 0.0625
          },
          {
            "floor": 1000000,
            "rate": 0.065
          }
        ],
        "standardDeductionTreatment": {
          "kind": "fixed",
          "taxYear": 2026,
          "sourceYear": 2025,
          "status": "latest-official-year",
          "label": "Latest officially published standard deduction",
          "note": "The displayed amount is from the latest official source year; final 2026 return instructions are pending.",
          "source": {
            "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",
            "field": "brackets, standardDeduction, localIncomeTax legislative alert",
            "asOf": "2026-06-19",
            "type": "official-dor",
            "sourceYear": 2025
          }
        }
      },
      "marriedJoint": {
        "standardDeduction": 6700,
        "brackets": [
          {
            "floor": 0,
            "rate": 0.02
          },
          {
            "floor": 1000,
            "rate": 0.03
          },
          {
            "floor": 2000,
            "rate": 0.04
          },
          {
            "floor": 3000,
            "rate": 0.0475
          },
          {
            "floor": 150000,
            "rate": 0.05
          },
          {
            "floor": 175000,
            "rate": 0.0525
          },
          {
            "floor": 225000,
            "rate": 0.055
          },
          {
            "floor": 300000,
            "rate": 0.0575
          },
          {
            "floor": 600000,
            "rate": 0.0625
          },
          {
            "floor": 1200000,
            "rate": 0.065
          }
        ],
        "standardDeductionTreatment": {
          "kind": "fixed",
          "taxYear": 2026,
          "sourceYear": 2025,
          "status": "latest-official-year",
          "label": "Latest officially published standard deduction",
          "note": "The displayed amount is from the latest official source year; final 2026 return instructions are pending.",
          "source": {
            "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",
            "field": "brackets, standardDeduction, localIncomeTax legislative alert",
            "asOf": "2026-06-19",
            "type": "official-dor",
            "sourceYear": 2025
          }
        }
      }
    },
    "localIncomeTax": {
      "applies": true,
      "rangeMin": 0.0225,
      "rangeMax": 0.033,
      "typical": 0.032,
      "appliesTo": "Maryland taxable income, reported on the Maryland return",
      "note": "Maryland counties and Baltimore City impose local income taxes in addition to the state income tax. Applicable rates vary by jurisdiction and are established within statutory limits. Use the taxpayer's exact county rate where known; the engine falls back to the 3.20% typical rate otherwise. Anne Arundel and Frederick have graduated local schedules. Figures reflect the Comptroller's post-2025-legislative-session guidance. Full municipal enumeration is out of scope.",
      "source": "https://services.marylandcomptroller.gov/taxes/en/maryland-income-tax-rates-and-brackets?id=kb_article_view&sysparm_article=KB0010014",
      "asOf": "2026-06-19",
      "jurisdictions": {
        "allegany": {
          "name": "Allegany County",
          "rate": 0.032
        },
        "baltimore-city": {
          "name": "Baltimore City",
          "rate": 0.032
        },
        "baltimore-county": {
          "name": "Baltimore County",
          "rate": 0.032
        },
        "calvert": {
          "name": "Calvert County",
          "rate": 0.032
        },
        "caroline": {
          "name": "Caroline County",
          "rate": 0.032
        },
        "carroll": {
          "name": "Carroll County",
          "rate": 0.0303
        },
        "cecil": {
          "name": "Cecil County",
          "rate": 0.0274
        },
        "charles": {
          "name": "Charles County",
          "rate": 0.0303
        },
        "dorchester": {
          "name": "Dorchester County",
          "rate": 0.033
        },
        "garrett": {
          "name": "Garrett County",
          "rate": 0.0265
        },
        "harford": {
          "name": "Harford County",
          "rate": 0.0306
        },
        "howard": {
          "name": "Howard County",
          "rate": 0.032
        },
        "kent": {
          "name": "Kent County",
          "rate": 0.033
        },
        "montgomery": {
          "name": "Montgomery County",
          "rate": 0.032
        },
        "prince-georges": {
          "name": "Prince George's County",
          "rate": 0.032
        },
        "queen-annes": {
          "name": "Queen Anne's County",
          "rate": 0.032
        },
        "st-marys": {
          "name": "St. Mary's County",
          "rate": 0.032
        },
        "somerset": {
          "name": "Somerset County",
          "rate": 0.032
        },
        "talbot": {
          "name": "Talbot County",
          "rate": 0.024
        },
        "washington": {
          "name": "Washington County",
          "rate": 0.0295
        },
        "wicomico": {
          "name": "Wicomico County",
          "rate": 0.032
        },
        "worcester": {
          "name": "Worcester County",
          "rate": 0.0225
        },
        "anne-arundel": {
          "name": "Anne Arundel County",
          "note": "Graduated local schedule in official Comptroller guidance; apply a jurisdiction-specific local rate when available."
        },
        "frederick": {
          "name": "Frederick County",
          "note": "Graduated local schedule in official Comptroller guidance; apply a jurisdiction-specific local rate when available."
        }
      }
    },
    "retirement": {
      "socialSecurityTaxed": false,
      "socialSecurity": {
        "classification": "not-taxed",
        "note": "Maryland excludes Social Security benefits."
      },
      "treatment": "partial",
      "note": "Maryland excludes Social Security benefits and provides a pension exclusion for qualifying taxpayers meeting the statutory requirements. Retirement income exceeding the available exclusion generally remains taxable.",
      "exclusion": {
        "maxAmount": 40600,
        "ageThreshold": 65,
        "alsoIfDisabled": true,
        "appliesTo": [
          "employee retirement system pension",
          "employee retirement system annuity",
          "401(a)",
          "401(k)",
          "403(b)",
          "457(b)"
        ],
        "note": "Maryland pension exclusion is limited by Social Security/Railroad Retirement benefits and excludes traditional IRA, Roth IRA, SEP, Keogh, and ineligible deferred compensation plan income.",
        "cfaReview": true
      }
    },
    "sources": [
      {
        "field": "brackets, standardDeduction",
        "url": "https://services.marylandcomptroller.gov/taxes/en/maryland-income-tax-rates-and-brackets?id=kb_article_view&sysparm_article=KB0010014",
        "asOf": "2026-06-19",
        "type": "official-dor"
      },
      {
        "field": "brackets, standardDeduction, localIncomeTax legislative alert",
        "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",
        "asOf": "2026-06-19",
        "type": "official-dor"
      },
      {
        "field": "localIncomeTax",
        "url": "https://services.marylandcomptroller.gov/taxes/en/maryland-income-tax-rates-and-brackets?id=kb_article_view&sysparm_article=KB0010014",
        "asOf": "2026-06-19",
        "type": "official-dor"
      },
      {
        "field": "retirement.exclusion",
        "url": "https://services.marylandcomptroller.gov/taxes/en/maryland-pension-exclusion?id=kb_article_view&sysparm_article=KB0010012",
        "asOf": "2026-08-15",
        "type": "official-dor"
      },
      {
        "field": "bracket cross-check",
        "url": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/",
        "asOf": "2026",
        "type": "secondary"
      },
      {
        "field": "retirement.socialSecurity",
        "url": "https://services.marylandcomptroller.gov/taxes/en/seniors-and-retirees?id=kb_article_view&sysparm_article=KB0010205",
        "asOf": "2026-08-15",
        "type": "official-dor"
      },
      {
        "field": "localIncomeTax.applies",
        "url": "https://services.marylandcomptroller.gov/taxes/en/maryland-income-tax-rates-and-brackets?id=kb_article_view&sysparm_article=KB0010014",
        "asOf": "2026-08-15",
        "type": "official-government",
        "sourceYear": 2026
      },
      {
        "field": "brackets, standardDeduction, localIncomeTax legislative alert",
        "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",
        "asOf": "2026-06-19",
        "type": "official-dor",
        "sourceYear": 2025
      }
    ],
    "verifyStatus": "source-unavailable",
    "cfaReview": true,
    "verification": {
      "checkedAt": "2026-08-15",
      "checkedBy": "AdvisorWorld engineering — 2026.v14 current-year label and local-tax closeout",
      "workOrder": "AW-WO-DATASET-2026-V14-CURRENT-YEAR-LOCAL-TAX-2026-08-15",
      "method": "Official figures are served with their true source year; local-income-tax applicability is served only with a literal positive receipt or a qualifying official negative receipt, while New Jersey remains explicitly withheld because no qualifying negative receipt was found.",
      "primarySourcesCited": 4,
      "primarySourcesReached": 4,
      "confirmedChecks": 34,
      "totalChecks": 35,
      "confirmedClaims": [
        "bracketFloor.marriedJoint|$1,000",
        "bracketFloor.marriedJoint|$1,200,000",
        "bracketFloor.marriedJoint|$150,000",
        "bracketFloor.marriedJoint|$175,000",
        "bracketFloor.marriedJoint|$2,000",
        "bracketFloor.marriedJoint|$225,000",
        "bracketFloor.marriedJoint|$3,000",
        "bracketFloor.marriedJoint|$300,000",
        "bracketFloor.marriedJoint|$600,000",
        "bracketFloor.single|$1,000",
        "bracketFloor.single|$1,000,000",
        "bracketFloor.single|$100,000",
        "bracketFloor.single|$125,000",
        "bracketFloor.single|$150,000",
        "bracketFloor.single|$2,000",
        "bracketFloor.single|$250,000",
        "bracketFloor.single|$3,000",
        "bracketFloor.single|$500,000",
        "localIncomeTax.applies|true",
        "localIncomeTax.rangeMax|3.3%",
        "rate|2%",
        "rate|3%",
        "rate|4%",
        "rate|4.75%",
        "rate|5%",
        "rate|5.25%",
        "rate|5.5%",
        "rate|5.75%",
        "rate|6.25%",
        "rate|6.5%",
        "retirement.exclusion.ageThreshold|65",
        "retirement.socialSecurity|not-taxed",
        "standardDeduction.marriedJoint|$6,700",
        "standardDeduction.single|$3,350"
      ],
      "citedSources": [
        "https://services.marylandcomptroller.gov/taxes/en/maryland-income-tax-rates-and-brackets?id=kb_article_view&sysparm_article=KB0010014",
        "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",
        "https://services.marylandcomptroller.gov/taxes/en/maryland-pension-exclusion?id=kb_article_view&sysparm_article=KB0010012",
        "https://services.marylandcomptroller.gov/taxes/en/seniors-and-retirees?id=kb_article_view&sysparm_article=KB0010205"
      ],
      "citedSourcesByGroup": {
        "hasStateIncomeTax": [],
        "rate": [
          "https://services.marylandcomptroller.gov/taxes/en/maryland-income-tax-rates-and-brackets?id=kb_article_view&sysparm_article=KB0010014",
          "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"
        ],
        "standardDeduction": [
          "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"
        ],
        "localIncomeTax": [
          "https://services.marylandcomptroller.gov/taxes/en/maryland-income-tax-rates-and-brackets?id=kb_article_view&sysparm_article=KB0010014",
          "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"
        ],
        "retirement": [
          "https://services.marylandcomptroller.gov/taxes/en/maryland-pension-exclusion?id=kb_article_view&sysparm_article=KB0010012",
          "https://services.marylandcomptroller.gov/taxes/en/seniors-and-retirees?id=kb_article_view&sysparm_article=KB0010205"
        ]
      },
      "unresolved": [
        {
          "field": "retirement.exclusion.maxAmount",
          "claim": "$40,600",
          "outcome": "source-silent",
          "reason": "Source reviewed but silent: the maximum is conditional, but the available receipt does not state a complete machine-resolvable condition; the scalar is withheld rather than served flat."
        }
      ],
      "notApplicable": [],
      "derived": [],
      "derivations": {},
      "caveats": [],
      "conditionReceipts": [],
      "recordRef": "apps/sites/thetrustedadvisor-com/src/data/income-tax/reviews/2026-08-16-v15-citation-ledger-record.json",
      "recordSha256": "7c9016ec6d3d5cfa0e1b3c9d5ad3242baf019f77480f8b2b04df6146c67bf02f",
      "citedSourceRecordsByGroup": {
        "hasStateIncomeTax": [],
        "rate": [
          {
            "url": "https://services.marylandcomptroller.gov/taxes/en/maryland-income-tax-rates-and-brackets?id=kb_article_view&sysparm_article=KB0010014",
            "field": "brackets, standardDeduction",
            "asOf": "2026-06-19",
            "type": "official-dor",
            "sourceYear": null
          },
          {
            "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",
            "field": "brackets, standardDeduction, localIncomeTax legislative alert",
            "asOf": "2026-06-19",
            "type": "official-dor",
            "sourceYear": null
          }
        ],
        "standardDeduction": [
          {
            "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",
            "field": "brackets, standardDeduction, localIncomeTax legislative alert",
            "asOf": "2026-06-19",
            "type": "official-dor",
            "sourceYear": 2025
          }
        ],
        "localIncomeTax": [
          {
            "url": "https://services.marylandcomptroller.gov/taxes/en/maryland-income-tax-rates-and-brackets?id=kb_article_view&sysparm_article=KB0010014",
            "field": "localIncomeTax.applies",
            "asOf": "2026-08-15",
            "type": "official-government",
            "sourceYear": 2026
          },
          {
            "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",
            "field": "brackets, standardDeduction, localIncomeTax legislative alert",
            "asOf": "2026-06-19",
            "type": "official-dor",
            "sourceYear": null
          }
        ],
        "retirement": [
          {
            "url": "https://services.marylandcomptroller.gov/taxes/en/maryland-pension-exclusion?id=kb_article_view&sysparm_article=KB0010012",
            "field": "retirement.exclusion",
            "asOf": "2026-08-15",
            "type": "official-dor",
            "sourceYear": null
          },
          {
            "url": "https://services.marylandcomptroller.gov/taxes/en/seniors-and-retirees?id=kb_article_view&sysparm_article=KB0010205",
            "field": "retirement.socialSecurity",
            "asOf": "2026-08-15",
            "type": "official-dor",
            "sourceYear": null
          }
        ]
      }
    },
    "rateScheduleScope": {
      "scope": "filingStatus",
      "evidence": []
    },
    "asOfYear": 2025,
    "provisional": {
      "status": "pending-final-2026",
      "groups": [
        "standardDeduction"
      ],
      "basis": "Tax year 2025 return standard-deduction figures are the latest officially published figures; the 2026 withholding proxy is not a return amount and final tax year 2026 return material is pending.",
      "confirm": "Replace or confirm the carried figures when Maryland publishes final tax year 2026 return material.",
      "expected": "Final Maryland tax year 2026 individual income-tax instructions."
    }
  },
  {
    "code": "AL",
    "name": "Alabama",
    "hasStateIncomeTax": true,
    "taxYear": 2026,
    "structure": "graduated",
    "note": "Alabama's standard deduction is income-dependent per the AL DOR Standard Deduction Chart (Form 40): the deduction phases down from a filing-status maximum to a minimum as Alabama adjusted gross income rises. Certain municipalities impose occupational or earnings taxes that are separate from the Alabama income tax.",
    "filing": {
      "single": {
        "standardDeduction": {
          "value": 2500,
          "condition": {
            "type": "income-phasedown",
            "basis": "Alabama adjusted gross income",
            "bands": [
              {
                "from": 0,
                "through": 25999,
                "value": 3000
              },
              {
                "from": 26000,
                "through": 26499,
                "value": 2975
              },
              {
                "from": 26500,
                "through": 26999,
                "value": 2950
              },
              {
                "from": 27000,
                "through": 27499,
                "value": 2925
              },
              {
                "from": 27500,
                "through": 27999,
                "value": 2900
              },
              {
                "from": 28000,
                "through": 28499,
                "value": 2875
              },
              {
                "from": 28500,
                "through": 28999,
                "value": 2850
              },
              {
                "from": 29000,
                "through": 29499,
                "value": 2825
              },
              {
                "from": 29500,
                "through": 29999,
                "value": 2800
              },
              {
                "from": 30000,
                "through": 30499,
                "value": 2775
              },
              {
                "from": 30500,
                "through": 30999,
                "value": 2750
              },
              {
                "from": 31000,
                "through": 31499,
                "value": 2725
              },
              {
                "from": 31500,
                "through": 31999,
                "value": 2700
              },
              {
                "from": 32000,
                "through": 32499,
                "value": 2675
              },
              {
                "from": 32500,
                "through": 32999,
                "value": 2650
              },
              {
                "from": 33000,
                "through": 33499,
                "value": 2625
              },
              {
                "from": 33500,
                "through": 33999,
                "value": 2600
              },
              {
                "from": 34000,
                "through": 34499,
                "value": 2575
              },
              {
                "from": 34500,
                "through": 34999,
                "value": 2550
              },
              {
                "from": 35000,
                "through": 35499,
                "value": 2525
              },
              {
                "from": 35500,
                "value": 2500
              }
            ]
          }
        },
        "standardDeductionNote": "Income-dependent: $3,000 for AL AGI of $25,999 or less, phasing down $25 per $500 of AGI to a $2,500 minimum at AL AGI of $35,500 and above (AL DOR Standard Deduction Chart, Form 40, tax year 2025 chart — the latest published). The standardDeduction field carries the guaranteed minimum so calculators never overstate the deduction.",
        "standardDeductionRange": {
          "min": 2500,
          "max": 3000,
          "dependsOn": "Alabama adjusted gross income (Form 40, line 10)",
          "note": "Full $3,000 at AL AGI ≤ $25,999; $2,500 floor at AL AGI ≥ $35,500; chart-stepped between."
        },
        "brackets": [
          {
            "floor": 0,
            "rate": 0.02
          },
          {
            "floor": 500,
            "rate": 0.04
          },
          {
            "floor": 3000,
            "rate": 0.05
          }
        ],
        "standardDeductionTreatment": {
          "kind": "conditional-or-phased",
          "taxYear": 2026,
          "sourceYear": 2025,
          "status": "latest-official-year",
          "label": "Conditional standard deduction",
          "note": "The deduction depends on taxpayer facts; the displayed amount is not universally available.",
          "source": {
            "url": "https://www.revenue.alabama.gov/wp-content/uploads/2025/04/whbooklet_1025.pdf",
            "field": "standardDeduction.marriedJoint corroboration",
            "asOf": "2026-08-13",
            "type": "official-dor",
            "sourceYear": 2025
          }
        }
      },
      "marriedJoint": {
        "standardDeduction": {
          "value": 5000,
          "condition": {
            "type": "income-phasedown",
            "basis": "Alabama adjusted gross income",
            "bands": [
              {
                "from": 0,
                "through": 25999,
                "value": 8500
              },
              {
                "from": 26000,
                "through": 26499,
                "value": 8325
              },
              {
                "from": 26500,
                "through": 26999,
                "value": 8150
              },
              {
                "from": 27000,
                "through": 27499,
                "value": 7975
              },
              {
                "from": 27500,
                "through": 27999,
                "value": 7800
              },
              {
                "from": 28000,
                "through": 28499,
                "value": 7625
              },
              {
                "from": 28500,
                "through": 28999,
                "value": 7450
              },
              {
                "from": 29000,
                "through": 29499,
                "value": 7275
              },
              {
                "from": 29500,
                "through": 29999,
                "value": 7100
              },
              {
                "from": 30000,
                "through": 30499,
                "value": 6925
              },
              {
                "from": 30500,
                "through": 30999,
                "value": 6750
              },
              {
                "from": 31000,
                "through": 31499,
                "value": 6575
              },
              {
                "from": 31500,
                "through": 31999,
                "value": 6400
              },
              {
                "from": 32000,
                "through": 32499,
                "value": 6225
              },
              {
                "from": 32500,
                "through": 32999,
                "value": 6050
              },
              {
                "from": 33000,
                "through": 33499,
                "value": 5875
              },
              {
                "from": 33500,
                "through": 33999,
                "value": 5700
              },
              {
                "from": 34000,
                "through": 34499,
                "value": 5525
              },
              {
                "from": 34500,
                "through": 34999,
                "value": 5350
              },
              {
                "from": 35000,
                "through": 35499,
                "value": 5175
              },
              {
                "from": 35500,
                "value": 5000
              }
            ]
          }
        },
        "standardDeductionNote": "Income-dependent: $8,500 for AL AGI of $25,999 or less, phasing down $175 per $500 of AGI to a $5,000 minimum at AL AGI of $35,500 and above (AL DOR Standard Deduction Chart, Form 40, tax year 2025 chart — the latest published). The standardDeduction field carries the guaranteed minimum so calculators never overstate the deduction.",
        "standardDeductionRange": {
          "min": 5000,
          "max": 8500,
          "dependsOn": "Alabama adjusted gross income (Form 40, line 10)",
          "note": "Full $8,500 at AL AGI ≤ $25,999; $5,000 floor at AL AGI ≥ $35,500; chart-stepped between."
        },
        "brackets": [
          {
            "floor": 0,
            "rate": 0.02
          },
          {
            "floor": 1000,
            "rate": 0.04
          },
          {
            "floor": 6000,
            "rate": 0.05
          }
        ],
        "standardDeductionTreatment": {
          "kind": "conditional-or-phased",
          "taxYear": 2026,
          "sourceYear": 2025,
          "status": "latest-official-year",
          "label": "Conditional standard deduction",
          "note": "The deduction depends on taxpayer facts; the displayed amount is not universally available.",
          "source": {
            "url": "https://www.revenue.alabama.gov/wp-content/uploads/2025/04/whbooklet_1025.pdf",
            "field": "standardDeduction.marriedJoint corroboration",
            "asOf": "2026-08-13",
            "type": "official-dor",
            "sourceYear": 2025
          }
        }
      }
    },
    "localIncomeTax": {
      "applies": true,
      "rangeMin": 0.02,
      "rangeMax": 0.02,
      "typical": 0.02,
      "appliesTo": "Occupational or earnings taxes imposed by certain municipalities and local jurisdictions, depending on where an individual works or resides; separate from the Alabama individual income tax.",
      "note": "Alabama does not impose countywide or statewide local income taxes comparable to those in certain other jurisdictions. Rather, certain municipalities and local jurisdictions impose occupational or earnings taxes that may apply depending upon where an individual works or resides. The published range is limited to the named official locality receipt and is not a statewide ceiling. Full municipal enumeration is out of scope.",
      "source": "https://www.revenue.alabama.gov/tax-types/individual-income-tax/",
      "asOf": "2026-06-20"
    },
    "retirement": {
      "socialSecurityTaxed": false,
      "socialSecurity": {
        "classification": "not-taxed",
        "note": "Alabama does not tax Social Security benefits."
      },
      "treatment": "partial",
      "note": "Alabama exempts numerous categories of retirement income, including qualifying defined-benefit governmental and private pensions and Social Security benefits, but not every retirement distribution receives identical treatment.",
      "exclusion": {
        "maxAmount": null,
        "ageThreshold": 0,
        "appliesTo": [
          "Social Security",
          "qualified defined benefit pension income",
          "military retirement"
        ],
        "note": "Alabama retirement exclusions vary by income type and are not represented as one fixed maximum amount.",
        "cfaReview": true
      }
    },
    "sources": [
      {
        "field": "brackets",
        "url": "https://www.revenue.alabama.gov/tax-types/individual-income-tax/",
        "asOf": "2026-06-20",
        "type": "official-dor"
      },
      {
        "field": "standardDeduction",
        "url": "https://www.revenue.alabama.gov/wp-content/uploads/2026/01/25stddeduction40.pdf",
        "asOf": "2026-08-15",
        "type": "official-dor"
      },
      {
        "field": "standardDeduction chart",
        "url": "https://www.revenue.alabama.gov/wp-content/uploads/2026/01/25stddeduction40nr.pdf",
        "asOf": "2026-06-20",
        "type": "official-dor"
      },
      {
        "field": "localIncomeTax",
        "url": "https://www.revenue.alabama.gov/wp-content/uploads/2026/01/25f40bk.pdf",
        "asOf": "2026-06-20",
        "type": "official-dor"
      },
      {
        "field": "retirement.exclusion",
        "url": "https://www.revenue.alabama.gov/individual-corporate/income-exempt-from-alabama-income-taxation/",
        "asOf": "2026-06-20",
        "type": "official-dor"
      },
      {
        "field": "bracket cross-check",
        "url": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/",
        "asOf": "2026",
        "type": "secondary"
      },
      {
        "field": "standardDeduction (income-dependent chart)",
        "url": "https://www.revenue.alabama.gov/wp-content/uploads/2026/01/25stddeduction40.pdf",
        "asOf": "2026-08-05",
        "type": "official-dor"
      },
      {
        "field": "retirement.socialSecurity",
        "url": "https://www.revenue.alabama.gov/wp-content/uploads/2026/01/25f40bk.pdf",
        "asOf": "2026-08-15",
        "type": "official-dor",
        "sourceYear": 2025
      },
      {
        "field": "localIncomeTax.applies",
        "url": "https://www.cityofgadsden.com/DocumentCenter/View/752",
        "asOf": "2026-08-15",
        "type": "official-government",
        "sourceYear": 2026
      },
      {
        "field": "standardDeduction.marriedJoint corroboration",
        "url": "https://www.revenue.alabama.gov/wp-content/uploads/2025/04/whbooklet_1025.pdf",
        "asOf": "2026-08-13",
        "type": "official-dor"
      },
      {
        "field": "localIncomeTax.rangeMax",
        "url": "https://www.cityofgadsden.com/DocumentCenter/View/752",
        "asOf": "2026-08-15",
        "type": "official-government"
      },
      {
        "field": "standardDeduction.marriedJoint corroboration",
        "url": "https://www.revenue.alabama.gov/wp-content/uploads/2025/04/whbooklet_1025.pdf",
        "asOf": "2026-08-13",
        "type": "official-dor",
        "sourceYear": 2025
      },
      {
        "field": "standardDeduction",
        "url": "https://www.revenue.alabama.gov/wp-content/uploads/2026/01/25stddeduction40.pdf",
        "asOf": "2026-08-15",
        "type": "official-dor",
        "sourceYear": 2025
      }
    ],
    "verifyStatus": "verified",
    "cfaReview": true,
    "verification": {
      "checkedAt": "2026-08-15",
      "checkedBy": "AdvisorWorld engineering — 2026.v14 current-year label and local-tax closeout",
      "workOrder": "AW-WO-DATASET-2026-V14-CURRENT-YEAR-LOCAL-TAX-2026-08-15",
      "method": "Official figures are served with their true source year; local-income-tax applicability is served only with a literal positive receipt or a qualifying official negative receipt, while New Jersey remains explicitly withheld because no qualifying negative receipt was found.",
      "primarySourcesCited": 5,
      "primarySourcesReached": 5,
      "confirmedChecks": 12,
      "totalChecks": 13,
      "confirmedClaims": [
        "bracketFloor.marriedJoint|$1,000",
        "bracketFloor.marriedJoint|$6,000",
        "bracketFloor.single|$3,000",
        "bracketFloor.single|$500",
        "localIncomeTax.applies|true",
        "localIncomeTax.rangeMax|2%",
        "rate|2%",
        "rate|4%",
        "rate|5%",
        "retirement.socialSecurity|not-taxed",
        "standardDeduction.marriedJoint|$5,000 [condition:{\"bands\":[{\"from\":0,\"through\":25999,\"value\":8500},{\"from\":26000,\"through\":26499,\"value\":8325},{\"from\":26500,\"through\":26999,\"value\":8150},{\"from\":27000,\"through\":27499,\"value\":7975},{\"from\":27500,\"through\":27999,\"value\":7800},{\"from\":28000,\"through\":28499,\"value\":7625},{\"from\":28500,\"through\":28999,\"value\":7450},{\"from\":29000,\"through\":29499,\"value\":7275},{\"from\":29500,\"through\":29999,\"value\":7100},{\"from\":30000,\"through\":30499,\"value\":6925},{\"from\":30500,\"through\":30999,\"value\":6750},{\"from\":31000,\"through\":31499,\"value\":6575},{\"from\":31500,\"through\":31999,\"value\":6400},{\"from\":32000,\"through\":32499,\"value\":6225},{\"from\":32500,\"through\":32999,\"value\":6050},{\"from\":33000,\"through\":33499,\"value\":5875},{\"from\":33500,\"through\":33999,\"value\":5700},{\"from\":34000,\"through\":34499,\"value\":5525},{\"from\":34500,\"through\":34999,\"value\":5350},{\"from\":35000,\"through\":35499,\"value\":5175},{\"from\":35500,\"value\":5000}],\"basis\":\"Alabama adjusted gross income\",\"type\":\"income-phasedown\"}]",
        "standardDeduction.single|$2,500 [condition:{\"bands\":[{\"from\":0,\"through\":25999,\"value\":3000},{\"from\":26000,\"through\":26499,\"value\":2975},{\"from\":26500,\"through\":26999,\"value\":2950},{\"from\":27000,\"through\":27499,\"value\":2925},{\"from\":27500,\"through\":27999,\"value\":2900},{\"from\":28000,\"through\":28499,\"value\":2875},{\"from\":28500,\"through\":28999,\"value\":2850},{\"from\":29000,\"through\":29499,\"value\":2825},{\"from\":29500,\"through\":29999,\"value\":2800},{\"from\":30000,\"through\":30499,\"value\":2775},{\"from\":30500,\"through\":30999,\"value\":2750},{\"from\":31000,\"through\":31499,\"value\":2725},{\"from\":31500,\"through\":31999,\"value\":2700},{\"from\":32000,\"through\":32499,\"value\":2675},{\"from\":32500,\"through\":32999,\"value\":2650},{\"from\":33000,\"through\":33499,\"value\":2625},{\"from\":33500,\"through\":33999,\"value\":2600},{\"from\":34000,\"through\":34499,\"value\":2575},{\"from\":34500,\"through\":34999,\"value\":2550},{\"from\":35000,\"through\":35499,\"value\":2525},{\"from\":35500,\"value\":2500}],\"basis\":\"Alabama adjusted gross income\",\"type\":\"income-phasedown\"}]"
      ],
      "citedSources": [
        "https://www.revenue.alabama.gov/tax-types/individual-income-tax/",
        "https://www.cityofgadsden.com/DocumentCenter/View/752",
        "https://www.revenue.alabama.gov/wp-content/uploads/2026/01/25f40bk.pdf",
        "https://www.revenue.alabama.gov/wp-content/uploads/2025/04/whbooklet_1025.pdf",
        "https://www.revenue.alabama.gov/wp-content/uploads/2026/01/25stddeduction40.pdf"
      ],
      "citedSourcesByGroup": {
        "hasStateIncomeTax": [],
        "rate": [
          "https://www.revenue.alabama.gov/tax-types/individual-income-tax/"
        ],
        "standardDeduction": [
          "https://www.revenue.alabama.gov/wp-content/uploads/2025/04/whbooklet_1025.pdf",
          "https://www.revenue.alabama.gov/wp-content/uploads/2026/01/25stddeduction40.pdf"
        ],
        "localIncomeTax": [
          "https://www.cityofgadsden.com/DocumentCenter/View/752"
        ],
        "retirement": [
          "https://www.revenue.alabama.gov/wp-content/uploads/2026/01/25f40bk.pdf"
        ]
      },
      "unresolved": [],
      "notApplicable": [
        "retirement.exclusion.ageThreshold|0"
      ],
      "derived": [],
      "derivations": {},
      "caveats": [],
      "conditionReceipts": [
        {
          "field": "standardDeduction.marriedJoint",
          "claim": "$5,000 [condition:{\"bands\":[{\"from\":0,\"through\":25999,\"value\":8500},{\"from\":26000,\"through\":26499,\"value\":8325},{\"from\":26500,\"through\":26999,\"value\":8150},{\"from\":27000,\"through\":27499,\"value\":7975},{\"from\":27500,\"through\":27999,\"value\":7800},{\"from\":28000,\"through\":28499,\"value\":7625},{\"from\":28500,\"through\":28999,\"value\":7450},{\"from\":29000,\"through\":29499,\"value\":7275},{\"from\":29500,\"through\":29999,\"value\":7100},{\"from\":30000,\"through\":30499,\"value\":6925},{\"from\":30500,\"through\":30999,\"value\":6750},{\"from\":31000,\"through\":31499,\"value\":6575},{\"from\":31500,\"through\":31999,\"value\":6400},{\"from\":32000,\"through\":32499,\"value\":6225},{\"from\":32500,\"through\":32999,\"value\":6050},{\"from\":33000,\"through\":33499,\"value\":5875},{\"from\":33500,\"through\":33999,\"value\":5700},{\"from\":34000,\"through\":34499,\"value\":5525},{\"from\":34500,\"through\":34999,\"value\":5350},{\"from\":35000,\"through\":35499,\"value\":5175},{\"from\":35500,\"value\":5000}],\"basis\":\"Alabama adjusted gross income\",\"type\":\"income-phasedown\"}]",
          "condition": {
            "type": "income-phasedown",
            "basis": "Alabama adjusted gross income",
            "bands": [
              {
                "from": 0,
                "through": 25999,
                "value": 8500
              },
              {
                "from": 26000,
                "through": 26499,
                "value": 8325
              },
              {
                "from": 26500,
                "through": 26999,
                "value": 8150
              },
              {
                "from": 27000,
                "through": 27499,
                "value": 7975
              },
              {
                "from": 27500,
                "through": 27999,
                "value": 7800
              },
              {
                "from": 28000,
                "through": 28499,
                "value": 7625
              },
              {
                "from": 28500,
                "through": 28999,
                "value": 7450
              },
              {
                "from": 29000,
                "through": 29499,
                "value": 7275
              },
              {
                "from": 29500,
                "through": 29999,
                "value": 7100
              },
              {
                "from": 30000,
                "through": 30499,
                "value": 6925
              },
              {
                "from": 30500,
                "through": 30999,
                "value": 6750
              },
              {
                "from": 31000,
                "through": 31499,
                "value": 6575
              },
              {
                "from": 31500,
                "through": 31999,
                "value": 6400
              },
              {
                "from": 32000,
                "through": 32499,
                "value": 6225
              },
              {
                "from": 32500,
                "through": 32999,
                "value": 6050
              },
              {
                "from": 33000,
                "through": 33499,
                "value": 5875
              },
              {
                "from": 33500,
                "through": 33999,
                "value": 5700
              },
              {
                "from": 34000,
                "through": 34499,
                "value": 5525
              },
              {
                "from": 34500,
                "through": 34999,
                "value": 5350
              },
              {
                "from": 35000,
                "through": 35499,
                "value": 5175
              },
              {
                "from": 35500,
                "value": 5000
              }
            ]
          },
          "sourceUrl": "https://www.revenue.alabama.gov/wp-content/uploads/2025/04/whbooklet_1025.pdf",
          "quote": "Standard Deduction | AL Adjusted Gross Income (AL Line 10) | $0 – $25,999 $8,500 | $26,000 – $26,499 $8,325 | $26,500 – $26,999 $8,150 | $27,000 – $27,499 $7,975 | $27,500 – $27,999 $7,800 | $28,000 – $28,499 $7,625 | $28,500 – $28,999 $7,450 | $29,000 – $29,499 $7,275 | $29,500 – $29,999 $7,100 | $30,000 – $30,499 $6,925 | $30,500 – $30,999 $6,750 | $31,000 – $31,499 $6,575 | $31,500 – $31,999 $6,400 | $32,000 – $32,499 $6,225 | $32,500 – $32,999 $6,050 | $33,000 – $33,499 $5,875 | $33,500 – $33,999 $5,700 | $34,000 – $34,499 $5,525 | $34,500 – $34,999 $5,350 | $35,000 – $35,499 $5,175 | $35,500 and above $5,000",
          "caption": "Alabama Withholding Tax Tables and Instructions — Standard Deduction — Married Filing Jointly",
          "conditionEvidence": [
            {
              "path": "basis",
              "value": "Alabama adjusted gross income",
              "sourceUrl": "https://www.revenue.alabama.gov/wp-content/uploads/2025/04/whbooklet_1025.pdf",
              "literal": "AL Adjusted Gross Income (AL Line 10)"
            },
            {
              "path": "bands.0.from",
              "value": 0,
              "sourceUrl": "https://www.revenue.alabama.gov/wp-content/uploads/2025/04/whbooklet_1025.pdf",
              "literal": "$0 – $25,999 $8,500"
            },
            {
              "path": "bands.0.through",
              "value": 25999,
              "sourceUrl": "https://www.revenue.alabama.gov/wp-content/uploads/2025/04/whbooklet_1025.pdf",
              "literal": "$0 – $25,999 $8,500"
            },
            {
              "path": "bands.0.value",
              "value": 8500,
              "sourceUrl": "https://www.revenue.alabama.gov/wp-content/uploads/2025/04/whbooklet_1025.pdf",
              "literal": "$0 – $25,999 $8,500"
            },
            {
              "path": "bands.1.from",
              "value": 26000,
              "sourceUrl": "https://www.revenue.alabama.gov/wp-content/uploads/2025/04/whbooklet_1025.pdf",
              "literal": "$26,000 – $26,499 $8,325"
            },
            {
              "path": "bands.1.through",
              "value": 26499,
              "sourceUrl": "https://www.revenue.alabama.gov/wp-content/uploads/2025/04/whbooklet_1025.pdf",
              "literal": "$26,000 – $26,499 $8,325"
            },
            {
              "path": "bands.1.value",
              "value": 8325,
              "sourceUrl": "https://www.revenue.alabama.gov/wp-content/uploads/2025/04/whbooklet_1025.pdf",
              "literal": "$26,000 – $26,499 $8,325"
            },
            {
              "path": "bands.2.from",
              "value": 26500,
              "sourceUrl": "https://www.revenue.alabama.gov/wp-content/uploads/2025/04/whbooklet_1025.pdf",
              "literal": "$26,500 – $26,999 $8,150"
            },
            {
              "path": "bands.2.through",
              "value": 26999,
              "sourceUrl": "https://www.revenue.alabama.gov/wp-content/uploads/2025/04/whbooklet_1025.pdf",
              "literal": "$26,500 – $26,999 $8,150"
            },
            {
              "path": "bands.2.value",
              "value": 8150,
              "sourceUrl": "https://www.revenue.alabama.gov/wp-content/uploads/2025/04/whbooklet_1025.pdf",
              "literal": "$26,500 – $26,999 $8,150"
            },
            {
              "path": "bands.3.from",
              "value": 27000,
              "sourceUrl": "https://www.revenue.alabama.gov/wp-content/uploads/2025/04/whbooklet_1025.pdf",
              "literal": "$27,000 – $27,499 $7,975"
            },
            {
              "path": "bands.3.through",
              "value": 27499,
              "sourceUrl": "https://www.revenue.alabama.gov/wp-content/uploads/2025/04/whbooklet_1025.pdf",
              "literal": "$27,000 – $27,499 $7,975"
            },
            {
              "path": "bands.3.value",
              "value": 7975,
              "sourceUrl": "https://www.revenue.alabama.gov/wp-content/uploads/2025/04/whbooklet_1025.pdf",
              "literal": "$27,000 – $27,499 $7,975"
            },
            {
              "path": "bands.4.from",
              "value": 27500,
              "sourceUrl": "https://www.revenue.alabama.gov/wp-content/uploads/2025/04/whbooklet_1025.pdf",
              "literal": "$27,500 – $27,999 $7,800"
            },
            {
              "path": "bands.4.through",
              "value": 27999,
              "sourceUrl": "https://www.revenue.alabama.gov/wp-content/uploads/2025/04/whbooklet_1025.pdf",
              "literal": "$27,500 – $27,999 $7,800"
            },
            {
              "path": "bands.4.value",
              "value": 7800,
              "sourceUrl": "https://www.revenue.alabama.gov/wp-content/uploads/2025/04/whbooklet_1025.pdf",
              "literal": "$27,500 – $27,999 $7,800"
            },
            {
              "path": "bands.5.from",
              "value": 28000,
              "sourceUrl": "https://www.revenue.alabama.gov/wp-content/uploads/2025/04/whbooklet_1025.pdf",
              "literal": "$28,000 – $28,499 $7,625"
            },
            {
              "path": "bands.5.through",
              "value": 28499,
              "sourceUrl": "https://www.revenue.alabama.gov/wp-content/uploads/2025/04/whbooklet_1025.pdf",
              "literal": "$28,000 – $28,499 $7,625"
            },
            {
              "path": "bands.5.value",
              "value": 7625,
              "sourceUrl": "https://www.revenue.alabama.gov/wp-content/uploads/2025/04/whbooklet_1025.pdf",
              "literal": "$28,000 – $28,499 $7,625"
            },
            {
              "path": "bands.6.from",
              "value": 28500,
              "sourceUrl": "https://www.revenue.alabama.gov/wp-content/uploads/2025/04/whbooklet_1025.pdf",
              "literal": "$28,500 – $28,999 $7,450"
            },
            {
              "path": "bands.6.through",
              "value": 28999,
              "sourceUrl": "https://www.revenue.alabama.gov/wp-content/uploads/2025/04/whbooklet_1025.pdf",
              "literal": "$28,500 – $28,999 $7,450"
            },
            {
              "path": "bands.6.value",
              "value": 7450,
              "sourceUrl": "https://www.revenue.alabama.gov/wp-content/uploads/2025/04/whbooklet_1025.pdf",
              "literal": "$28,500 – $28,999 $7,450"
            },
            {
              "path": "bands.7.from",
              "value": 29000,
              "sourceUrl": "https://www.revenue.alabama.gov/wp-content/uploads/2025/04/whbooklet_1025.pdf",
              "literal": "$29,000 – $29,499 $7,275"
            },
            {
              "path": "bands.7.through",
              "value": 29499,
              "sourceUrl": "https://www.revenue.alabama.gov/wp-content/uploads/2025/04/whbooklet_1025.pdf",
              "literal": "$29,000 – $29,499 $7,275"
            },
            {
              "path": "bands.7.value",
              "value": 7275,
              "sourceUrl": "https://www.revenue.alabama.gov/wp-content/uploads/2025/04/whbooklet_1025.pdf",
              "literal": "$29,000 – $29,499 $7,275"
            },
            {
              "path": "bands.8.from",
              "value": 29500,
              "sourceUrl": "https://www.revenue.alabama.gov/wp-content/uploads/2025/04/whbooklet_1025.pdf",
              "literal": "$29,500 – $29,999 $7,100"
            },
            {
              "path": "bands.8.through",
              "value": 29999,
              "sourceUrl": "https://www.revenue.alabama.gov/wp-content/uploads/2025/04/whbooklet_1025.pdf",
              "literal": "$29,500 – $29,999 $7,100"
            },
            {
              "path": "bands.8.value",
              "value": 7100,
              "sourceUrl": "https://www.revenue.alabama.gov/wp-content/uploads/2025/04/whbooklet_1025.pdf",
              "literal": "$29,500 – $29,999 $7,100"
            },
            {
              "path": "bands.9.from",
              "value": 30000,
              "sourceUrl": "https://www.revenue.alabama.gov/wp-content/uploads/2025/04/whbooklet_1025.pdf",
              "literal": "$30,000 – $30,499 $6,925"
            },
            {
              "path": "bands.9.through",
              "value": 30499,
              "sourceUrl": "https://www.revenue.alabama.gov/wp-content/uploads/2025/04/whbooklet_1025.pdf",
              "literal": "$30,000 – $30,499 $6,925"
            },
            {
              "path": "bands.9.value",
              "value": 6925,
              "sourceUrl": "https://www.revenue.alabama.gov/wp-content/uploads/2025/04/whbooklet_1025.pdf",
              "literal": "$30,000 – $30,499 $6,925"
            },
            {
              "path": "bands.10.from",
              "value": 30500,
              "sourceUrl": "https://www.revenue.alabama.gov/wp-content/uploads/2025/04/whbooklet_1025.pdf",
              "literal": "$30,500 – $30,999 $6,750"
            },
            {
              "path": "bands.10.through",
              "value": 30999,
              "sourceUrl": "https://www.revenue.alabama.gov/wp-content/uploads/2025/04/whbooklet_1025.pdf",
              "literal": "$30,500 – $30,999 $6,750"
            },
            {
              "path": "bands.10.value",
              "value": 6750,
              "sourceUrl": "https://www.revenue.alabama.gov/wp-content/uploads/2025/04/whbooklet_1025.pdf",
              "literal": "$30,500 – $30,999 $6,750"
            },
            {
              "path": "bands.11.from",
              "value": 31000,
              "sourceUrl": "https://www.revenue.alabama.gov/wp-content/uploads/2025/04/whbooklet_1025.pdf",
              "literal": "$31,000 – $31,499 $6,575"
            },
            {
              "path": "bands.11.through",
              "value": 31499,
              "sourceUrl": "https://www.revenue.alabama.gov/wp-content/uploads/2025/04/whbooklet_1025.pdf",
              "literal": "$31,000 – $31,499 $6,575"
            },
            {
              "path": "bands.11.value",
              "value": 6575,
              "sourceUrl": "https://www.revenue.alabama.gov/wp-content/uploads/2025/04/whbooklet_1025.pdf",
              "literal": "$31,000 – $31,499 $6,575"
            },
            {
              "path": "bands.12.from",
              "value": 31500,
              "sourceUrl": "https://www.revenue.alabama.gov/wp-content/uploads/2025/04/whbooklet_1025.pdf",
              "literal": "$31,500 – $31,999 $6,400"
            },
            {
              "path": "bands.12.through",
              "value": 31999,
              "sourceUrl": "https://www.revenue.alabama.gov/wp-content/uploads/2025/04/whbooklet_1025.pdf",
              "literal": "$31,500 – $31,999 $6,400"
            },
            {
              "path": "bands.12.value",
              "value": 6400,
              "sourceUrl": "https://www.revenue.alabama.gov/wp-content/uploads/2025/04/whbooklet_1025.pdf",
              "literal": "$31,500 – $31,999 $6,400"
            },
            {
              "path": "bands.13.from",
              "value": 32000,
              "sourceUrl": "https://www.revenue.alabama.gov/wp-content/uploads/2025/04/whbooklet_1025.pdf",
              "literal": "$32,000 – $32,499 $6,225"
            },
            {
              "path": "bands.13.through",
              "value": 32499,
              "sourceUrl": "https://www.revenue.alabama.gov/wp-content/uploads/2025/04/whbooklet_1025.pdf",
              "literal": "$32,000 – $32,499 $6,225"
            },
            {
              "path": "bands.13.value",
              "value": 6225,
              "sourceUrl": "https://www.revenue.alabama.gov/wp-content/uploads/2025/04/whbooklet_1025.pdf",
              "literal": "$32,000 – $32,499 $6,225"
            },
            {
              "path": "bands.14.from",
              "value": 32500,
              "sourceUrl": "https://www.revenue.alabama.gov/wp-content/uploads/2025/04/whbooklet_1025.pdf",
              "literal": "$32,500 – $32,999 $6,050"
            },
            {
              "path": "bands.14.through",
              "value": 32999,
              "sourceUrl": "https://www.revenue.alabama.gov/wp-content/uploads/2025/04/whbooklet_1025.pdf",
              "literal": "$32,500 – $32,999 $6,050"
            },
            {
              "path": "bands.14.value",
              "value": 6050,
              "sourceUrl": "https://www.revenue.alabama.gov/wp-content/uploads/2025/04/whbooklet_1025.pdf",
              "literal": "$32,500 – $32,999 $6,050"
            },
            {
              "path": "bands.15.from",
              "value": 33000,
              "sourceUrl": "https://www.revenue.alabama.gov/wp-content/uploads/2025/04/whbooklet_1025.pdf",
              "literal": "$33,000 – $33,499 $5,875"
            },
            {
              "path": "bands.15.through",
              "value": 33499,
              "sourceUrl": "https://www.revenue.alabama.gov/wp-content/uploads/2025/04/whbooklet_1025.pdf",
              "literal": "$33,000 – $33,499 $5,875"
            },
            {
              "path": "bands.15.value",
              "value": 5875,
              "sourceUrl": "https://www.revenue.alabama.gov/wp-content/uploads/2025/04/whbooklet_1025.pdf",
              "literal": "$33,000 – $33,499 $5,875"
            },
            {
              "path": "bands.16.from",
              "value": 33500,
              "sourceUrl": "https://www.revenue.alabama.gov/wp-content/uploads/2025/04/whbooklet_1025.pdf",
              "literal": "$33,500 – $33,999 $5,700"
            },
            {
              "path": "bands.16.through",
              "value": 33999,
              "sourceUrl": "https://www.revenue.alabama.gov/wp-content/uploads/2025/04/whbooklet_1025.pdf",
              "literal": "$33,500 – $33,999 $5,700"
            },
            {
              "path": "bands.16.value",
              "value": 5700,
              "sourceUrl": "https://www.revenue.alabama.gov/wp-content/uploads/2025/04/whbooklet_1025.pdf",
              "literal": "$33,500 – $33,999 $5,700"
            },
            {
              "path": "bands.17.from",
              "value": 34000,
              "sourceUrl": "https://www.revenue.alabama.gov/wp-content/uploads/2025/04/whbooklet_1025.pdf",
              "literal": "$34,000 – $34,499 $5,525"
            },
            {
              "path": "bands.17.through",
              "value": 34499,
              "sourceUrl": "https://www.revenue.alabama.gov/wp-content/uploads/2025/04/whbooklet_1025.pdf",
              "literal": "$34,000 – $34,499 $5,525"
            },
            {
              "path": "bands.17.value",
              "value": 5525,
              "sourceUrl": "https://www.revenue.alabama.gov/wp-content/uploads/2025/04/whbooklet_1025.pdf",
              "literal": "$34,000 – $34,499 $5,525"
            },
            {
              "path": "bands.18.from",
              "value": 34500,
              "sourceUrl": "https://www.revenue.alabama.gov/wp-content/uploads/2025/04/whbooklet_1025.pdf",
              "literal": "$34,500 – $34,999 $5,350"
            },
            {
              "path": "bands.18.through",
              "value": 34999,
              "sourceUrl": "https://www.revenue.alabama.gov/wp-content/uploads/2025/04/whbooklet_1025.pdf",
              "literal": "$34,500 – $34,999 $5,350"
            },
            {
              "path": "bands.18.value",
              "value": 5350,
              "sourceUrl": "https://www.revenue.alabama.gov/wp-content/uploads/2025/04/whbooklet_1025.pdf",
              "literal": "$34,500 – $34,999 $5,350"
            },
            {
              "path": "bands.19.from",
              "value": 35000,
              "sourceUrl": "https://www.revenue.alabama.gov/wp-content/uploads/2025/04/whbooklet_1025.pdf",
              "literal": "$35,000 – $35,499 $5,175"
            },
            {
              "path": "bands.19.through",
              "value": 35499,
              "sourceUrl": "https://www.revenue.alabama.gov/wp-content/uploads/2025/04/whbooklet_1025.pdf",
              "literal": "$35,000 – $35,499 $5,175"
            },
            {
              "path": "bands.19.value",
              "value": 5175,
              "sourceUrl": "https://www.revenue.alabama.gov/wp-content/uploads/2025/04/whbooklet_1025.pdf",
              "literal": "$35,000 – $35,499 $5,175"
            },
            {
              "path": "bands.20.from",
              "value": 35500,
              "sourceUrl": "https://www.revenue.alabama.gov/wp-content/uploads/2025/04/whbooklet_1025.pdf",
              "literal": "$35,500 and above $5,000"
            },
            {
              "path": "bands.20.value",
              "value": 5000,
              "sourceUrl": "https://www.revenue.alabama.gov/wp-content/uploads/2025/04/whbooklet_1025.pdf",
              "literal": "$35,500 and above $5,000"
            }
          ]
        },
        {
          "field": "standardDeduction.single",
          "claim": "$2,500 [condition:{\"bands\":[{\"from\":0,\"through\":25999,\"value\":3000},{\"from\":26000,\"through\":26499,\"value\":2975},{\"from\":26500,\"through\":26999,\"value\":2950},{\"from\":27000,\"through\":27499,\"value\":2925},{\"from\":27500,\"through\":27999,\"value\":2900},{\"from\":28000,\"through\":28499,\"value\":2875},{\"from\":28500,\"through\":28999,\"value\":2850},{\"from\":29000,\"through\":29499,\"value\":2825},{\"from\":29500,\"through\":29999,\"value\":2800},{\"from\":30000,\"through\":30499,\"value\":2775},{\"from\":30500,\"through\":30999,\"value\":2750},{\"from\":31000,\"through\":31499,\"value\":2725},{\"from\":31500,\"through\":31999,\"value\":2700},{\"from\":32000,\"through\":32499,\"value\":2675},{\"from\":32500,\"through\":32999,\"value\":2650},{\"from\":33000,\"through\":33499,\"value\":2625},{\"from\":33500,\"through\":33999,\"value\":2600},{\"from\":34000,\"through\":34499,\"value\":2575},{\"from\":34500,\"through\":34999,\"value\":2550},{\"from\":35000,\"through\":35499,\"value\":2525},{\"from\":35500,\"value\":2500}],\"basis\":\"Alabama adjusted gross income\",\"type\":\"income-phasedown\"}]",
          "condition": {
            "type": "income-phasedown",
            "basis": "Alabama adjusted gross income",
            "bands": [
              {
                "from": 0,
                "through": 25999,
                "value": 3000
              },
              {
                "from": 26000,
                "through": 26499,
                "value": 2975
              },
              {
                "from": 26500,
                "through": 26999,
                "value": 2950
              },
              {
                "from": 27000,
                "through": 27499,
                "value": 2925
              },
              {
                "from": 27500,
                "through": 27999,
                "value": 2900
              },
              {
                "from": 28000,
                "through": 28499,
                "value": 2875
              },
              {
                "from": 28500,
                "through": 28999,
                "value": 2850
              },
              {
                "from": 29000,
                "through": 29499,
                "value": 2825
              },
              {
                "from": 29500,
                "through": 29999,
                "value": 2800
              },
              {
                "from": 30000,
                "through": 30499,
                "value": 2775
              },
              {
                "from": 30500,
                "through": 30999,
                "value": 2750
              },
              {
                "from": 31000,
                "through": 31499,
                "value": 2725
              },
              {
                "from": 31500,
                "through": 31999,
                "value": 2700
              },
              {
                "from": 32000,
                "through": 32499,
                "value": 2675
              },
              {
                "from": 32500,
                "through": 32999,
                "value": 2650
              },
              {
                "from": 33000,
                "through": 33499,
                "value": 2625
              },
              {
                "from": 33500,
                "through": 33999,
                "value": 2600
              },
              {
                "from": 34000,
                "through": 34499,
                "value": 2575
              },
              {
                "from": 34500,
                "through": 34999,
                "value": 2550
              },
              {
                "from": 35000,
                "through": 35499,
                "value": 2525
              },
              {
                "from": 35500,
                "value": 2500
              }
            ]
          },
          "sourceUrl": "https://www.revenue.alabama.gov/wp-content/uploads/2026/01/25stddeduction40.pdf",
          "quote": "Standard Deduction | AL Adjusted Gross Income (AL Line 10) | $0 – $25,999 $3,000 | $26,000 – $26,499 $2,975 | $26,500 – $26,999 $2,950 | $27,000 – $27,499 $2,925 | $27,500 – $27,999 $2,900 | $28,000 – $28,499 $2,875 | $28,500 – $28,999 $2,850 | $29,000 – $29,499 $2,825 | $29,500 – $29,999 $2,800 | $30,000 – $30,499 $2,775 | $30,500 – $30,999 $2,750 | $31,000 – $31,499 $2,725 | $31,500 – $31,999 $2,700 | $32,000 – $32,499 $2,675 | $32,500 – $32,999 $2,650 | $33,000 – $33,499 $2,625 | $33,500 – $33,999 $2,600 | $34,000 – $34,499 $2,575 | $34,500 – $34,999 $2,550 | $35,000 – $35,499 $2,525 | $35,500 and above $2,500",
          "caption": "Form 40 — Standard Deduction Chart — Single",
          "conditionEvidence": [
            {
              "path": "basis",
              "value": "Alabama adjusted gross income",
              "sourceUrl": "https://www.revenue.alabama.gov/wp-content/uploads/2026/01/25stddeduction40.pdf",
              "literal": "AL Adjusted Gross Income (AL Line 10)"
            },
            {
              "path": "bands.0.from",
              "value": 0,
              "sourceUrl": "https://www.revenue.alabama.gov/wp-content/uploads/2026/01/25stddeduction40.pdf",
              "literal": "$0 – $25,999 $3,000"
            },
            {
              "path": "bands.0.through",
              "value": 25999,
              "sourceUrl": "https://www.revenue.alabama.gov/wp-content/uploads/2026/01/25stddeduction40.pdf",
              "literal": "$0 – $25,999 $3,000"
            },
            {
              "path": "bands.0.value",
              "value": 3000,
              "sourceUrl": "https://www.revenue.alabama.gov/wp-content/uploads/2026/01/25stddeduction40.pdf",
              "literal": "$0 – $25,999 $3,000"
            },
            {
              "path": "bands.1.from",
              "value": 26000,
              "sourceUrl": "https://www.revenue.alabama.gov/wp-content/uploads/2026/01/25stddeduction40.pdf",
              "literal": "$26,000 – $26,499 $2,975"
            },
            {
              "path": "bands.1.through",
              "value": 26499,
              "sourceUrl": "https://www.revenue.alabama.gov/wp-content/uploads/2026/01/25stddeduction40.pdf",
              "literal": "$26,000 – $26,499 $2,975"
            },
            {
              "path": "bands.1.value",
              "value": 2975,
              "sourceUrl": "https://www.revenue.alabama.gov/wp-content/uploads/2026/01/25stddeduction40.pdf",
              "literal": "$26,000 – $26,499 $2,975"
            },
            {
              "path": "bands.2.from",
              "value": 26500,
              "sourceUrl": "https://www.revenue.alabama.gov/wp-content/uploads/2026/01/25stddeduction40.pdf",
              "literal": "$26,500 – $26,999 $2,950"
            },
            {
              "path": "bands.2.through",
              "value": 26999,
              "sourceUrl": "https://www.revenue.alabama.gov/wp-content/uploads/2026/01/25stddeduction40.pdf",
              "literal": "$26,500 – $26,999 $2,950"
            },
            {
              "path": "bands.2.value",
              "value": 2950,
              "sourceUrl": "https://www.revenue.alabama.gov/wp-content/uploads/2026/01/25stddeduction40.pdf",
              "literal": "$26,500 – $26,999 $2,950"
            },
            {
              "path": "bands.3.from",
              "value": 27000,
              "sourceUrl": "https://www.revenue.alabama.gov/wp-content/uploads/2026/01/25stddeduction40.pdf",
              "literal": "$27,000 – $27,499 $2,925"
            },
            {
              "path": "bands.3.through",
              "value": 27499,
              "sourceUrl": "https://www.revenue.alabama.gov/wp-content/uploads/2026/01/25stddeduction40.pdf",
              "literal": "$27,000 – $27,499 $2,925"
            },
            {
              "path": "bands.3.value",
              "value": 2925,
              "sourceUrl": "https://www.revenue.alabama.gov/wp-content/uploads/2026/01/25stddeduction40.pdf",
              "literal": "$27,000 – $27,499 $2,925"
            },
            {
              "path": "bands.4.from",
              "value": 27500,
              "sourceUrl": "https://www.revenue.alabama.gov/wp-content/uploads/2026/01/25stddeduction40.pdf",
              "literal": "$27,500 – $27,999 $2,900"
            },
            {
              "path": "bands.4.through",
              "value": 27999,
              "sourceUrl": "https://www.revenue.alabama.gov/wp-content/uploads/2026/01/25stddeduction40.pdf",
              "literal": "$27,500 – $27,999 $2,900"
            },
            {
              "path": "bands.4.value",
              "value": 2900,
              "sourceUrl": "https://www.revenue.alabama.gov/wp-content/uploads/2026/01/25stddeduction40.pdf",
              "literal": "$27,500 – $27,999 $2,900"
            },
            {
              "path": "bands.5.from",
              "value": 28000,
              "sourceUrl": "https://www.revenue.alabama.gov/wp-content/uploads/2026/01/25stddeduction40.pdf",
              "literal": "$28,000 – $28,499 $2,875"
            },
            {
              "path": "bands.5.through",
              "value": 28499,
              "sourceUrl": "https://www.revenue.alabama.gov/wp-content/uploads/2026/01/25stddeduction40.pdf",
              "literal": "$28,000 – $28,499 $2,875"
            },
            {
              "path": "bands.5.value",
              "value": 2875,
              "sourceUrl": "https://www.revenue.alabama.gov/wp-content/uploads/2026/01/25stddeduction40.pdf",
              "literal": "$28,000 – $28,499 $2,875"
            },
            {
              "path": "bands.6.from",
              "value": 28500,
              "sourceUrl": "https://www.revenue.alabama.gov/wp-content/uploads/2026/01/25stddeduction40.pdf",
              "literal": "$28,500 – $28,999 $2,850"
            },
            {
              "path": "bands.6.through",
              "value": 28999,
              "sourceUrl": "https://www.revenue.alabama.gov/wp-content/uploads/2026/01/25stddeduction40.pdf",
              "literal": "$28,500 – $28,999 $2,850"
            },
            {
              "path": "bands.6.value",
              "value": 2850,
              "sourceUrl": "https://www.revenue.alabama.gov/wp-content/uploads/2026/01/25stddeduction40.pdf",
              "literal": "$28,500 – $28,999 $2,850"
            },
            {
              "path": "bands.7.from",
              "value": 29000,
              "sourceUrl": "https://www.revenue.alabama.gov/wp-content/uploads/2026/01/25stddeduction40.pdf",
              "literal": "$29,000 – $29,499 $2,825"
            },
            {
              "path": "bands.7.through",
              "value": 29499,
              "sourceUrl": "https://www.revenue.alabama.gov/wp-content/uploads/2026/01/25stddeduction40.pdf",
              "literal": "$29,000 – $29,499 $2,825"
            },
            {
              "path": "bands.7.value",
              "value": 2825,
              "sourceUrl": "https://www.revenue.alabama.gov/wp-content/uploads/2026/01/25stddeduction40.pdf",
              "literal": "$29,000 – $29,499 $2,825"
            },
            {
              "path": "bands.8.from",
              "value": 29500,
              "sourceUrl": "https://www.revenue.alabama.gov/wp-content/uploads/2026/01/25stddeduction40.pdf",
              "literal": "$29,500 – $29,999 $2,800"
            },
            {
              "path": "bands.8.through",
              "value": 29999,
              "sourceUrl": "https://www.revenue.alabama.gov/wp-content/uploads/2026/01/25stddeduction40.pdf",
              "literal": "$29,500 – $29,999 $2,800"
            },
            {
              "path": "bands.8.value",
              "value": 2800,
              "sourceUrl": "https://www.revenue.alabama.gov/wp-content/uploads/2026/01/25stddeduction40.pdf",
              "literal": "$29,500 – $29,999 $2,800"
            },
            {
              "path": "bands.9.from",
              "value": 30000,
              "sourceUrl": "https://www.revenue.alabama.gov/wp-content/uploads/2026/01/25stddeduction40.pdf",
              "literal": "$30,000 – $30,499 $2,775"
            },
            {
              "path": "bands.9.through",
              "value": 30499,
              "sourceUrl": "https://www.revenue.alabama.gov/wp-content/uploads/2026/01/25stddeduction40.pdf",
              "literal": "$30,000 – $30,499 $2,775"
            },
            {
              "path": "bands.9.value",
              "value": 2775,
              "sourceUrl": "https://www.revenue.alabama.gov/wp-content/uploads/2026/01/25stddeduction40.pdf",
              "literal": "$30,000 – $30,499 $2,775"
            },
            {
              "path": "bands.10.from",
              "value": 30500,
              "sourceUrl": "https://www.revenue.alabama.gov/wp-content/uploads/2026/01/25stddeduction40.pdf",
              "literal": "$30,500 – $30,999 $2,750"
            },
            {
              "path": "bands.10.through",
              "value": 30999,
              "sourceUrl": "https://www.revenue.alabama.gov/wp-content/uploads/2026/01/25stddeduction40.pdf",
              "literal": "$30,500 – $30,999 $2,750"
            },
            {
              "path": "bands.10.value",
              "value": 2750,
              "sourceUrl": "https://www.revenue.alabama.gov/wp-content/uploads/2026/01/25stddeduction40.pdf",
              "literal": "$30,500 – $30,999 $2,750"
            },
            {
              "path": "bands.11.from",
              "value": 31000,
              "sourceUrl": "https://www.revenue.alabama.gov/wp-content/uploads/2026/01/25stddeduction40.pdf",
              "literal": "$31,000 – $31,499 $2,725"
            },
            {
              "path": "bands.11.through",
              "value": 31499,
              "sourceUrl": "https://www.revenue.alabama.gov/wp-content/uploads/2026/01/25stddeduction40.pdf",
              "literal": "$31,000 – $31,499 $2,725"
            },
            {
              "path": "bands.11.value",
              "value": 2725,
              "sourceUrl": "https://www.revenue.alabama.gov/wp-content/uploads/2026/01/25stddeduction40.pdf",
              "literal": "$31,000 – $31,499 $2,725"
            },
            {
              "path": "bands.12.from",
              "value": 31500,
              "sourceUrl": "https://www.revenue.alabama.gov/wp-content/uploads/2026/01/25stddeduction40.pdf",
              "literal": "$31,500 – $31,999 $2,700"
            },
            {
              "path": "bands.12.through",
              "value": 31999,
              "sourceUrl": "https://www.revenue.alabama.gov/wp-content/uploads/2026/01/25stddeduction40.pdf",
              "literal": "$31,500 – $31,999 $2,700"
            },
            {
              "path": "bands.12.value",
              "value": 2700,
              "sourceUrl": "https://www.revenue.alabama.gov/wp-content/uploads/2026/01/25stddeduction40.pdf",
              "literal": "$31,500 – $31,999 $2,700"
            },
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              "path": "bands.13.from",
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              "literal": "$32,000 – $32,499 $2,675"
            },
            {
              "path": "bands.13.through",
              "value": 32499,
              "sourceUrl": "https://www.revenue.alabama.gov/wp-content/uploads/2026/01/25stddeduction40.pdf",
              "literal": "$32,000 – $32,499 $2,675"
            },
            {
              "path": "bands.13.value",
              "value": 2675,
              "sourceUrl": "https://www.revenue.alabama.gov/wp-content/uploads/2026/01/25stddeduction40.pdf",
              "literal": "$32,000 – $32,499 $2,675"
            },
            {
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              "value": 32500,
              "sourceUrl": "https://www.revenue.alabama.gov/wp-content/uploads/2026/01/25stddeduction40.pdf",
              "literal": "$32,500 – $32,999 $2,650"
            },
            {
              "path": "bands.14.through",
              "value": 32999,
              "sourceUrl": "https://www.revenue.alabama.gov/wp-content/uploads/2026/01/25stddeduction40.pdf",
              "literal": "$32,500 – $32,999 $2,650"
            },
            {
              "path": "bands.14.value",
              "value": 2650,
              "sourceUrl": "https://www.revenue.alabama.gov/wp-content/uploads/2026/01/25stddeduction40.pdf",
              "literal": "$32,500 – $32,999 $2,650"
            },
            {
              "path": "bands.15.from",
              "value": 33000,
              "sourceUrl": "https://www.revenue.alabama.gov/wp-content/uploads/2026/01/25stddeduction40.pdf",
              "literal": "$33,000 – $33,499 $2,625"
            },
            {
              "path": "bands.15.through",
              "value": 33499,
              "sourceUrl": "https://www.revenue.alabama.gov/wp-content/uploads/2026/01/25stddeduction40.pdf",
              "literal": "$33,000 – $33,499 $2,625"
            },
            {
              "path": "bands.15.value",
              "value": 2625,
              "sourceUrl": "https://www.revenue.alabama.gov/wp-content/uploads/2026/01/25stddeduction40.pdf",
              "literal": "$33,000 – $33,499 $2,625"
            },
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              "path": "bands.16.from",
              "value": 33500,
              "sourceUrl": "https://www.revenue.alabama.gov/wp-content/uploads/2026/01/25stddeduction40.pdf",
              "literal": "$33,500 – $33,999 $2,600"
            },
            {
              "path": "bands.16.through",
              "value": 33999,
              "sourceUrl": "https://www.revenue.alabama.gov/wp-content/uploads/2026/01/25stddeduction40.pdf",
              "literal": "$33,500 – $33,999 $2,600"
            },
            {
              "path": "bands.16.value",
              "value": 2600,
              "sourceUrl": "https://www.revenue.alabama.gov/wp-content/uploads/2026/01/25stddeduction40.pdf",
              "literal": "$33,500 – $33,999 $2,600"
            },
            {
              "path": "bands.17.from",
              "value": 34000,
              "sourceUrl": "https://www.revenue.alabama.gov/wp-content/uploads/2026/01/25stddeduction40.pdf",
              "literal": "$34,000 – $34,499 $2,575"
            },
            {
              "path": "bands.17.through",
              "value": 34499,
              "sourceUrl": "https://www.revenue.alabama.gov/wp-content/uploads/2026/01/25stddeduction40.pdf",
              "literal": "$34,000 – $34,499 $2,575"
            },
            {
              "path": "bands.17.value",
              "value": 2575,
              "sourceUrl": "https://www.revenue.alabama.gov/wp-content/uploads/2026/01/25stddeduction40.pdf",
              "literal": "$34,000 – $34,499 $2,575"
            },
            {
              "path": "bands.18.from",
              "value": 34500,
              "sourceUrl": "https://www.revenue.alabama.gov/wp-content/uploads/2026/01/25stddeduction40.pdf",
              "literal": "$34,500 – $34,999 $2,550"
            },
            {
              "path": "bands.18.through",
              "value": 34999,
              "sourceUrl": "https://www.revenue.alabama.gov/wp-content/uploads/2026/01/25stddeduction40.pdf",
              "literal": "$34,500 – $34,999 $2,550"
            },
            {
              "path": "bands.18.value",
              "value": 2550,
              "sourceUrl": "https://www.revenue.alabama.gov/wp-content/uploads/2026/01/25stddeduction40.pdf",
              "literal": "$34,500 – $34,999 $2,550"
            },
            {
              "path": "bands.19.from",
              "value": 35000,
              "sourceUrl": "https://www.revenue.alabama.gov/wp-content/uploads/2026/01/25stddeduction40.pdf",
              "literal": "$35,000 – $35,499 $2,525"
            },
            {
              "path": "bands.19.through",
              "value": 35499,
              "sourceUrl": "https://www.revenue.alabama.gov/wp-content/uploads/2026/01/25stddeduction40.pdf",
              "literal": "$35,000 – $35,499 $2,525"
            },
            {
              "path": "bands.19.value",
              "value": 2525,
              "sourceUrl": "https://www.revenue.alabama.gov/wp-content/uploads/2026/01/25stddeduction40.pdf",
              "literal": "$35,000 – $35,499 $2,525"
            },
            {
              "path": "bands.20.from",
              "value": 35500,
              "sourceUrl": "https://www.revenue.alabama.gov/wp-content/uploads/2026/01/25stddeduction40.pdf",
              "literal": "$35,500 and above $2,500"
            },
            {
              "path": "bands.20.value",
              "value": 2500,
              "sourceUrl": "https://www.revenue.alabama.gov/wp-content/uploads/2026/01/25stddeduction40.pdf",
              "literal": "$35,500 and above $2,500"
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          ]
        }
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      "recordSha256": "7c9016ec6d3d5cfa0e1b3c9d5ad3242baf019f77480f8b2b04df6146c67bf02f",
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        "rate": [
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            "url": "https://www.revenue.alabama.gov/wp-content/uploads/2025/04/whbooklet_1025.pdf",
            "field": "standardDeduction.marriedJoint corroboration",
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            "field": "standardDeduction",
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            "sourceYear": 2025
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        ],
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            "url": "https://www.cityofgadsden.com/DocumentCenter/View/752",
            "field": "localIncomeTax.applies",
            "asOf": "2026-08-15",
            "type": "official-government",
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            "url": "https://www.revenue.alabama.gov/wp-content/uploads/2026/01/25f40bk.pdf",
            "field": "retirement.socialSecurity",
            "asOf": "2026-08-15",
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        ]
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    },
    "rateScheduleScope": {
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      "evidence": []
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    "asOfYear": 2025,
    "provisional": {
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      "groups": [
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      "basis": "Tax year 2025 standard-deduction figures are the latest officially published return figures; the full phase-down table remains unchanged and final tax year 2026 return material is pending. Tax year 2025 retirement figures are the latest officially published return figures; final tax year 2026 return material is pending.",
      "confirm": "Replace or confirm the carried figures when Alabama publishes final tax year 2026 return material. Replace or confirm the retirement figures when final tax year 2026 return material is published.",
      "expected": "Final Alabama tax year 2026 individual income-tax instructions. Final tax year 2026 individual income-tax instructions."
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  },
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    "code": "AK",
    "name": "Alaska",
    "hasStateIncomeTax": false,
    "taxYear": 2026,
    "structure": "none",
    "note": "Alaska imposes no state individual income tax. Residents remain subject to applicable federal income tax obligations and may be subject to local taxes, fees, or other state-imposed taxes unrelated to individual income taxation.",
    "filing": {
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        "brackets": [],
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          "sourceYear": 2026,
          "status": "not-applicable",
          "label": "Not applicable — no state individual income tax",
          "note": "This jurisdiction has no state individual income tax in the dataset.",
          "source": null
        }
      },
      "marriedJoint": {
        "standardDeduction": 0,
        "brackets": [],
        "standardDeductionTreatment": {
          "kind": "not-applicable-no-income-tax",
          "taxYear": 2026,
          "sourceYear": 2026,
          "status": "not-applicable",
          "label": "Not applicable — no state individual income tax",
          "note": "This jurisdiction has no state individual income tax in the dataset.",
          "source": null
        }
      }
    },
    "localIncomeTax": {
      "applies": false,
      "rangeMin": 0,
      "rangeMax": 0,
      "typical": 0,
      "appliesTo": "No state individual income tax.",
      "note": "No broad-based state individual income tax; local income tax is not modeled.",
      "source": "https://tax.alaska.gov/",
      "asOf": "2026-06-20"
    },
    "retirement": {
      "socialSecurityTaxed": false,
      "socialSecurity": {
        "classification": "not-taxed",
        "note": "Alaska does not impose a state individual income tax. Accordingly, Social Security benefits, pensions, IRA distributions and other retirement income are not subject to Alaska individual income tax."
      },
      "treatment": "none",
      "note": "Alaska does not impose a state individual income tax. Accordingly, Social Security benefits, pensions, IRA distributions and other retirement income are not subject to Alaska individual income tax.",
      "exclusion": null
    },
    "sources": [
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        "url": "https://tax.alaska.gov/programs/programs/reports/AnnualReport.aspx?Year=2025",
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        "url": "https://tax.alaska.gov/",
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        "type": "official-dor",
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      },
      {
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        "url": "https://tax.alaska.gov/programs/programs/reports/AnnualReport.aspx?Year=2025",
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        "type": "official-dor",
        "sourceYear": 2025
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    ],
    "verifyStatus": "verified",
    "cfaReview": false,
    "verification": {
      "checkedAt": "2026-08-15",
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      "workOrder": "AW-WO-DATASET-2026-V14-CURRENT-YEAR-LOCAL-TAX-2026-08-15",
      "method": "Official figures are served with their true source year; local-income-tax applicability is served only with a literal positive receipt or a qualifying official negative receipt, while New Jersey remains explicitly withheld because no qualifying negative receipt was found.",
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      "confirmedChecks": 2,
      "totalChecks": 3,
      "confirmedClaims": [
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      "citedSources": [
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        "https://tax.alaska.gov/"
      ],
      "citedSourcesByGroup": {
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        "rate": [],
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        "localIncomeTax": [
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      },
      "unresolved": [],
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      "derived": [],
      "derivations": {},
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      "conditionReceipts": [],
      "recordRef": "apps/sites/thetrustedadvisor-com/src/data/income-tax/reviews/2026-08-16-v15-citation-ledger-record.json",
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        ],
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            "url": "https://tax.alaska.gov/",
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            "asOf": "2026-08-15",
            "type": "official-dor",
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        ],
        "retirement": []
      }
    }
  },
  {
    "code": "AZ",
    "name": "Arizona",
    "hasStateIncomeTax": true,
    "taxYear": 2026,
    "structure": "flat",
    "note": "Flat 2.5% individual income tax. Arizona's standard deduction conforms to the federal amounts (A.R.S. § 43-1041): $16,100 single / $32,200 married filing jointly for 2026 per IRS Rev. Proc. 2025-32.",
    "filing": {
      "single": {
        "standardDeduction": 16100,
        "standardDeductionNote": "Arizona conforms to the federal standard deduction: $16,100 (single) for 2026 per IRS Rev. Proc. 2025-32.",
        "brackets": [
          {
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            "rate": 0.025
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        ],
        "standardDeductionTreatment": {
          "kind": "fixed",
          "taxYear": 2026,
          "sourceYear": 2026,
          "status": "verified",
          "label": "Fixed standard deduction",
          "note": "Fixed amount for the represented filing status.",
          "source": {
            "url": "https://azdor.gov/about/legal-research/conformity-irc",
            "field": "standardDeduction",
            "asOf": "2026-08-15",
            "type": "official-dor",
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          }
        }
      },
      "marriedJoint": {
        "standardDeduction": 32200,
        "standardDeductionNote": "Arizona conforms to the federal standard deduction: $32,200 (married filing jointly) for 2026 per IRS Rev. Proc. 2025-32.",
        "brackets": [
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            "rate": 0.025
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        ],
        "standardDeductionTreatment": {
          "kind": "fixed",
          "taxYear": 2026,
          "sourceYear": 2026,
          "status": "verified",
          "label": "Fixed standard deduction",
          "note": "Fixed amount for the represented filing status.",
          "source": {
            "url": "https://azdor.gov/about/legal-research/conformity-irc",
            "field": "standardDeduction",
            "asOf": "2026-08-15",
            "type": "official-dor",
            "sourceYear": 2026
          }
        }
      }
    },
    "localIncomeTax": {
      "applies": false,
      "rangeMin": 0,
      "rangeMax": 0,
      "typical": 0,
      "appliesTo": "No local individual income tax modeled.",
      "note": "No local individual income tax was identified in Arizona Department of Revenue individual income-tax guidance during this pass.",
      "source": "https://azdor.gov/forms/individual-income-tax-highlights",
      "asOf": "2026-06-20"
    },
    "retirement": {
      "socialSecurityTaxed": false,
      "socialSecurity": {
        "classification": "not-taxed",
        "note": "Arizona does not tax Social Security benefits."
      },
      "treatment": "partial",
      "note": "Arizona excludes Social Security benefits. Retirement-related exclusions or adjustments apply only to specified categories — including a $2,500 subtraction for certain government pensions and a full subtraction for qualifying military retirement pay — and not all retirement income receives identical treatment.",
      "exclusion": {
        "maxAmount": {
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          "condition": {
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            "appliesTo": [
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          }
        },
        "ageThreshold": 0,
        "appliesTo": [
          "Arizona state or local government pension",
          "United States government service pension",
          "United States military pension"
        ],
        "note": "Arizona DOR guidance says a subtraction up to $2,500 may apply for Arizona political-subdivision or U.S. government service pensions.",
        "cfaReview": true
      }
    },
    "sources": [
      {
        "field": "brackets",
        "url": "https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2026_140ESBooklet.pdf",
        "asOf": "2026-06-20",
        "type": "official-dor"
      },
      {
        "field": "brackets",
        "url": "https://azdor.gov/forms/individual-income-tax-highlights",
        "asOf": "2026-06-20",
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        "field": "standardDeduction",
        "url": "https://azdor.gov/about/legal-research/conformity-irc",
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        "url": "https://azdor.gov/individuals",
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      {
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        "url": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/",
        "asOf": "2026",
        "type": "secondary"
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      {
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        "url": "https://www.azleg.gov/const/9/25.htm",
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        "url": "https://azdor.gov/about/legal-research/conformity-irc",
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    "verification": {
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      "primarySourcesCited": 4,
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      "confirmedChecks": 6,
      "totalChecks": 8,
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      "citedSources": [
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          },
          {
            "url": "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf",
            "field": "standardDeduction.federalAmount",
            "asOf": "2026-08-13",
            "type": "official-government",
            "sourceYear": null
          }
        ],
        "localIncomeTax": [
          {
            "url": "https://www.azleg.gov/const/9/25.htm",
            "field": "localIncomeTax.applies",
            "asOf": "2026-08-15",
            "type": "official-legislature",
            "sourceYear": 2026
          }
        ],
        "retirement": [
          {
            "url": "https://azdor.gov/individuals",
            "field": "retirement.exclusion",
            "asOf": "2026-06-20",
            "type": "official-dor",
            "sourceYear": null
          }
        ]
      }
    },
    "rateScheduleScope": {
      "scope": "uniform",
      "evidence": [
        {
          "basis": "published-schedule-structure",
          "sourceUrl": "https://azdor.gov/forms/individual-income-tax-highlights",
          "quote": "'2025 New Tax Rate of 2.5% for All Income Levels and Filing Status. The Optional Tax Table and the X and Y Tax Table are now obsolete.'",
          "rationale": "The v9 single and married-joint bracket arrays are identical, and the cited published rate-schedule receipt does not carry separate single or married-joint rate columns in this evidence record."
        }
      ]
    }
  },
  {
    "code": "AR",
    "name": "Arkansas",
    "hasStateIncomeTax": true,
    "taxYear": 2026,
    "structure": "graduated",
    "note": "Tax year 2026: top individual rate 3.7% (SB1/HB1001, First Extraordinary Session of May 2026, signed May 6, 2026, retroactive to January 1, 2026; supersedes the 3.9% rate of Act 1, 2024 2nd Ex. Sess.). Bracket rows follow the DFA Tax Year 2026 withholding formula (revised 05/29/2026): 0% / 2% / 3% / 3.4% / 3.7% with the 2025-indexed dollar boundaries. Arkansas applies one bracket schedule to all filing statuses. IMPORTANT: for taxable income above $94,700 Arkansas phases down the bracket 'minus adjustment' ($94,701-$97,600), so above $97,600 tax equals 3.7% of taxable income minus $79.90 — the marginal rows here understate tax by up to roughly $287 in and above that zone. Final 2026 indexed brackets publish with the 2026 AR1000F materials.",
    "effective": "3.7% top rate is retroactive to tax years beginning on or after January 1, 2026 (May 2026 special session).",
    "provisional": {
      "status": "pending-final-2026",
      "basis": "DFA 'Withholding Tax Formula Method — Effective 01/01/2026' (Tax Year 2026, revised 05/29/2026, 3.7% schedule); dollar boundaries reuse the 2025 indexed values pending final 2026 indexing. Standard deduction $2,470 per the same formula (also the TY2025 AR1000F amount). Tax year 2025 retirement figures are the latest officially published return figures; final tax year 2026 return material is pending.",
      "confirm": "Confirm against the 2026 indexed tax brackets, 2026 tax tables, and 2026 AR1000F instructions when published. Replace or confirm the retirement figures when final tax year 2026 return material is published.",
      "expected": "Publication is typically expected in December 2026. Final tax year 2026 individual income-tax instructions.",
      "groups": [
        "rate",
        "retirement"
      ]
    },
    "filing": {
      "single": {
        "standardDeduction": 2470,
        "standardDeductionNote": "$2,470 per taxpayer (DFA Tax Year 2026 withholding formula; matches the 2025 AR1000F instructions). Arkansas also provides low-income tax tables with a built-in standard deduction and a $29-per-exemption personal tax credit.",
        "brackets": [
          {
            "floor": 0,
            "rate": 0
          },
          {
            "floor": 5599,
            "rate": 0.02
          },
          {
            "floor": 11199,
            "rate": 0.03
          },
          {
            "floor": 15999,
            "rate": 0.034
          },
          {
            "floor": 26399,
            "rate": 0.037
          }
        ],
        "standardDeductionTreatment": {
          "kind": "fixed",
          "taxYear": 2026,
          "sourceYear": 2026,
          "status": "verified",
          "label": "Fixed standard deduction",
          "note": "Fixed amount for the represented filing status.",
          "source": {
            "url": "https://www.dfa.arkansas.gov/wp-content/uploads/Withholding-Tax-Formula.pdf",
            "field": "2026 brackets, 3.7% top rate, standard deduction (TY2026 withholding formula, rev. 05/29/2026)",
            "asOf": "2026-08-05",
            "type": "official-dor",
            "sourceYear": 2026
          }
        }
      },
      "marriedJoint": {
        "standardDeduction": 2470,
        "standardDeductionNote": "The 2025 AR1000F instructions list $2,470 for every filing status (each spouse claims $2,470 when filing separately on the same return).",
        "brackets": [
          {
            "floor": 0,
            "rate": 0
          },
          {
            "floor": 5599,
            "rate": 0.02
          },
          {
            "floor": 11199,
            "rate": 0.03
          },
          {
            "floor": 15999,
            "rate": 0.034
          },
          {
            "floor": 26399,
            "rate": 0.037
          }
        ],
        "standardDeductionTreatment": {
          "kind": "fixed",
          "taxYear": 2026,
          "sourceYear": 2026,
          "status": "verified",
          "label": "Fixed standard deduction",
          "note": "Fixed amount for the represented filing status.",
          "source": {
            "url": "https://www.dfa.arkansas.gov/wp-content/uploads/Withholding-Tax-Formula.pdf",
            "field": "2026 brackets, 3.7% top rate, standard deduction (TY2026 withholding formula, rev. 05/29/2026)",
            "asOf": "2026-08-05",
            "type": "official-dor",
            "sourceYear": 2026
          }
        }
      }
    },
    "localIncomeTax": {
      "applies": false,
      "rangeMin": 0,
      "rangeMax": 0,
      "typical": 0,
      "appliesTo": "No local individual income tax modeled.",
      "note": "No local individual income tax was identified in Arkansas DFA individual income-tax guidance during this pass.",
      "source": "https://www.dfa.arkansas.gov/office/taxes/income-tax-administration/individual-income-tax/forms/",
      "asOf": "2026-06-20"
    },
    "retirement": {
      "socialSecurityTaxed": false,
      "socialSecurity": {
        "classification": "not-taxed",
        "note": "Arkansas does not tax Social Security benefits."
      },
      "treatment": "partial",
      "note": "Arkansas does not tax Social Security benefits and exempts up to $6,000 of qualifying employer-plan and IRA retirement income per taxpayer; military retirement pay is fully exempt. Other retirement income generally remains taxable.",
      "exclusion": {
        "maxAmount": 6000,
        "ageThreshold": 0,
        "appliesTo": [
          "Social Security",
          "military retirement pay",
          "qualifying employer-plan retirement income",
          "qualifying IRA distributions"
        ],
        "note": "The $6,000 employer-plan or IRA exemption is per taxpayer and subject to plan-qualification rules.",
        "cfaReview": true
      }
    },
    "sources": [
      {
        "field": "brackets",
        "url": "https://www.dfa.arkansas.gov/wp-content/uploads/2025_TaxBrackets.pdf",
        "asOf": "2026-06-20",
        "type": "official-dor"
      },
      {
        "field": "forms",
        "url": "https://www.dfa.arkansas.gov/office/taxes/income-tax-administration/individual-income-tax/forms/",
        "asOf": "2026-06-20",
        "type": "official-dor"
      },
      {
        "field": "bracket cross-check",
        "url": "https://taxfoundation.org/location/arkansas/",
        "asOf": "2026",
        "type": "secondary"
      },
      {
        "field": "2026 brackets, 3.7% top rate, standard deduction (TY2026 withholding formula, rev. 05/29/2026)",
        "url": "https://www.dfa.arkansas.gov/wp-content/uploads/Withholding-Tax-Formula.pdf",
        "asOf": "2026-08-05",
        "type": "official-dor"
      },
      {
        "field": "May 2026 special session rate cut (SB1/HB1001)",
        "url": "https://senate.arkansas.gov/senate-news/posts/2026/05/special-session-2026/",
        "asOf": "2026-08-05",
        "type": "official-dor"
      },
      {
        "field": "retirement exemptions ($6,000 employer-plan/IRA, military coordination, Railroad Retirement)",
        "url": "https://www.dfa.arkansas.gov/wp-content/uploads/2025_AR1000F_and_AR1000NR_Instructions.pdf",
        "asOf": "2026-08-05",
        "type": "official-dor",
        "sourceYear": 2025
      },
      {
        "field": "localIncomeTax.applies",
        "url": "https://www.dfa.arkansas.gov/wp-content/uploads/2025_AR1000F_and_AR1000NR_Instructions.pdf",
        "asOf": "2026-08-15",
        "type": "official-dor",
        "sourceYear": 2025
      },
      {
        "field": "2026 brackets, 3.7% top rate, standard deduction (TY2026 withholding formula, rev. 05/29/2026)",
        "url": "https://www.dfa.arkansas.gov/wp-content/uploads/Withholding-Tax-Formula.pdf",
        "asOf": "2026-08-05",
        "type": "official-dor",
        "sourceYear": 2026
      }
    ],
    "verifyStatus": "source-unavailable",
    "cfaReview": true,
    "verification": {
      "checkedAt": "2026-08-15",
      "checkedBy": "AdvisorWorld engineering — 2026.v14 current-year label and local-tax closeout",
      "workOrder": "AW-WO-DATASET-2026-V14-CURRENT-YEAR-LOCAL-TAX-2026-08-15",
      "method": "Official figures are served with their true source year; local-income-tax applicability is served only with a literal positive receipt or a qualifying official negative receipt, while New Jersey remains explicitly withheld because no qualifying negative receipt was found.",
      "primarySourcesCited": 3,
      "primarySourcesReached": 3,
      "confirmedChecks": 13,
      "totalChecks": 16,
      "confirmedClaims": [
        "bracketFloor.uniform|$11,199",
        "bracketFloor.uniform|$15,999",
        "bracketFloor.uniform|$26,399",
        "bracketFloor.uniform|$5,599",
        "rateScheduleScope|uniform",
        "rate|0%",
        "rate|2%",
        "rate|3%",
        "rate|3.4%",
        "rate|3.7%",
        "retirement.socialSecurity|not-taxed",
        "standardDeduction.marriedJoint|$2,470",
        "standardDeduction.single|$2,470"
      ],
      "citedSources": [
        "https://www.dfa.arkansas.gov/wp-content/uploads/2025_TaxBrackets.pdf",
        "https://www.dfa.arkansas.gov/wp-content/uploads/Withholding-Tax-Formula.pdf",
        "https://www.dfa.arkansas.gov/wp-content/uploads/2025_AR1000F_and_AR1000NR_Instructions.pdf"
      ],
      "citedSourcesByGroup": {
        "hasStateIncomeTax": [],
        "rate": [
          "https://www.dfa.arkansas.gov/wp-content/uploads/2025_TaxBrackets.pdf",
          "https://www.dfa.arkansas.gov/wp-content/uploads/Withholding-Tax-Formula.pdf"
        ],
        "standardDeduction": [
          "https://www.dfa.arkansas.gov/wp-content/uploads/Withholding-Tax-Formula.pdf"
        ],
        "localIncomeTax": [
          "https://www.dfa.arkansas.gov/wp-content/uploads/2025_AR1000F_and_AR1000NR_Instructions.pdf"
        ],
        "retirement": [
          "https://www.dfa.arkansas.gov/wp-content/uploads/2025_AR1000F_and_AR1000NR_Instructions.pdf"
        ]
      },
      "unresolved": [
        {
          "field": "retirement.exclusion.maxAmount",
          "claim": "$6,000",
          "outcome": "source-silent",
          "reason": "Source reviewed but silent: the maximum is conditional, but the available receipt does not state a complete machine-resolvable condition; the scalar is withheld rather than served flat."
        }
      ],
      "notApplicable": [
        "localIncomeTax.applies|false",
        "retirement.exclusion.ageThreshold|0"
      ],
      "derived": [],
      "derivations": {},
      "caveats": [],
      "conditionReceipts": [],
      "recordRef": "apps/sites/thetrustedadvisor-com/src/data/income-tax/reviews/2026-08-16-v15-citation-ledger-record.json",
      "recordSha256": "7c9016ec6d3d5cfa0e1b3c9d5ad3242baf019f77480f8b2b04df6146c67bf02f",
      "citedSourceRecordsByGroup": {
        "hasStateIncomeTax": [],
        "rate": [
          {
            "url": "https://www.dfa.arkansas.gov/wp-content/uploads/2025_TaxBrackets.pdf",
            "field": "brackets",
            "asOf": "2026-06-20",
            "type": "official-dor",
            "sourceYear": null
          },
          {
            "url": "https://www.dfa.arkansas.gov/wp-content/uploads/Withholding-Tax-Formula.pdf",
            "field": "2026 brackets, 3.7% top rate, standard deduction (TY2026 withholding formula, rev. 05/29/2026)",
            "asOf": "2026-08-05",
            "type": "official-dor",
            "sourceYear": null
          }
        ],
        "standardDeduction": [
          {
            "url": "https://www.dfa.arkansas.gov/wp-content/uploads/Withholding-Tax-Formula.pdf",
            "field": "2026 brackets, 3.7% top rate, standard deduction (TY2026 withholding formula, rev. 05/29/2026)",
            "asOf": "2026-08-05",
            "type": "official-dor",
            "sourceYear": 2026
          }
        ],
        "localIncomeTax": [
          {
            "url": "https://www.dfa.arkansas.gov/wp-content/uploads/2025_AR1000F_and_AR1000NR_Instructions.pdf",
            "field": "localIncomeTax.applies",
            "asOf": "2026-08-15",
            "type": "official-dor",
            "sourceYear": 2025
          }
        ],
        "retirement": [
          {
            "url": "https://www.dfa.arkansas.gov/wp-content/uploads/2025_AR1000F_and_AR1000NR_Instructions.pdf",
            "field": "retirement exemptions ($6,000 employer-plan/IRA, military coordination, Railroad Retirement)",
            "asOf": "2026-08-05",
            "type": "official-dor",
            "sourceYear": 2025
          }
        ]
      }
    },
    "rateScheduleScope": {
      "scope": "uniform",
      "evidence": [
        {
          "basis": "published-schedule-structure",
          "sourceUrl": "https://www.dfa.arkansas.gov/wp-content/uploads/2025_TaxBrackets.pdf",
          "quote": "line 19: From Less Than or Equal To Percentage Minus Adjustment $0 $5,599 0.00% $5,600 $11,199 2.00% $111.98",
          "rationale": "The v9 single and married-joint bracket arrays are identical, and the cited published rate-schedule receipt does not carry separate single or married-joint rate columns in this evidence record."
        }
      ]
    }
  },
  {
    "code": "CA",
    "name": "California",
    "hasStateIncomeTax": true,
    "taxYear": 2026,
    "structure": "graduated",
    "note": "Graduated 1%-12.3% schedule. Bracket thresholds and standard deduction reflect the FTB's latest published inflation-indexed schedule (tax year 2025); the FTB publishes 2026-indexed amounts in fall 2026 — California's highest effective marginal rates include the additional 1% Mental Health Services Tax on taxable income over $1,000,000, which is not encoded as a bracket row.",
    "filing": {
      "single": {
        "standardDeduction": 5706,
        "brackets": [
          {
            "floor": 0,
            "rate": 0.01
          },
          {
            "floor": 11079,
            "rate": 0.02
          },
          {
            "floor": 26264,
            "rate": 0.04
          },
          {
            "floor": 41452,
            "rate": 0.06
          },
          {
            "floor": 57542,
            "rate": 0.08
          },
          {
            "floor": 72724,
            "rate": 0.093
          },
          {
            "floor": 371479,
            "rate": 0.103
          },
          {
            "floor": 445771,
            "rate": 0.113
          },
          {
            "floor": 742953,
            "rate": 0.123
          }
        ],
        "standardDeductionTreatment": {
          "kind": "fixed",
          "taxYear": 2026,
          "sourceYear": 2025,
          "status": "latest-official-year",
          "label": "Latest officially published standard deduction",
          "note": "The displayed amount is from the latest official source year; final 2026 return instructions are pending.",
          "source": {
            "url": "https://www.ftb.ca.gov/file/personal/deductions/index.html",
            "field": "standardDeduction",
            "asOf": "2026-06-20",
            "type": "official-dor",
            "sourceYear": 2025
          }
        }
      },
      "marriedJoint": {
        "standardDeduction": 11412,
        "brackets": [
          {
            "floor": 0,
            "rate": 0.01
          },
          {
            "floor": 22158,
            "rate": 0.02
          },
          {
            "floor": 52528,
            "rate": 0.04
          },
          {
            "floor": 82904,
            "rate": 0.06
          },
          {
            "floor": 115084,
            "rate": 0.08
          },
          {
            "floor": 145448,
            "rate": 0.093
          },
          {
            "floor": 742958,
            "rate": 0.103
          },
          {
            "floor": 891542,
            "rate": 0.113
          },
          {
            "floor": 1485906,
            "rate": 0.123
          }
        ],
        "standardDeductionTreatment": {
          "kind": "fixed",
          "taxYear": 2026,
          "sourceYear": 2025,
          "status": "latest-official-year",
          "label": "Latest officially published standard deduction",
          "note": "The displayed amount is from the latest official source year; final 2026 return instructions are pending.",
          "source": {
            "url": "https://www.ftb.ca.gov/file/personal/deductions/index.html",
            "field": "standardDeduction",
            "asOf": "2026-06-20",
            "type": "official-dor",
            "sourceYear": 2025
          }
        }
      }
    },
    "localIncomeTax": {
      "applies": false,
      "rangeMin": 0,
      "rangeMax": 0,
      "typical": 0,
      "appliesTo": "No local individual income tax modeled.",
      "note": "No local individual income tax was identified in FTB individual income-tax guidance during this pass.",
      "source": "https://www.ftb.ca.gov/forms/2025/2025-540-tax-rate-schedules.pdf",
      "asOf": "2026-06-20"
    },
    "retirement": {
      "socialSecurityTaxed": false,
      "socialSecurity": {
        "classification": "not-taxed",
        "note": "California does not tax Social Security benefits."
      },
      "treatment": "partial",
      "note": "California excludes Social Security benefits from state income tax but generally taxes pension distributions and most other retirement income. Explanatory language should not suggest California broadly exempts retirement income.",
      "exclusion": {
        "maxAmount": {
          "value": 20000,
          "condition": {
            "type": "scope",
            "appliesTo": [
              "qualified military retirement or survivor-benefit pay for the temporary statutory period"
            ]
          }
        },
        "ageThreshold": 0,
        "appliesTo": [
          "qualified military retirement pay",
          "United States Department of Defense Survivor Benefit Plan annuity payments"
        ],
        "note": "FTB guidance allows up to $20,000 of qualified military retirement or survivor-benefit pay for tax years beginning on or after January 1, 2025 and before January 1, 2030.",
        "cfaReview": true
      }
    },
    "sources": [
      {
        "field": "brackets",
        "url": "https://www.ftb.ca.gov/forms/2025/2025-540-tax-rate-schedules.pdf",
        "asOf": "2026-06-20",
        "type": "official-dor",
        "sourceYear": 2025
      },
      {
        "field": "standardDeduction",
        "url": "https://www.ftb.ca.gov/file/personal/deductions/index.html",
        "asOf": "2026-06-20",
        "type": "official-dor"
      },
      {
        "field": "retirement.socialSecurity",
        "url": "https://www.ftb.ca.gov/file/personal/income-types/social-security.html",
        "asOf": "2026-06-20",
        "type": "official-dor"
      },
      {
        "field": "retirement.exclusion",
        "url": "https://www.ftb.ca.gov/file/personal/filing-situations/military.html",
        "asOf": "2026-06-20",
        "type": "official-dor"
      },
      {
        "field": "bracket cross-check",
        "url": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/",
        "asOf": "2026",
        "type": "secondary"
      },
      {
        "field": "localIncomeTax.applies",
        "url": "https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC&sectionNum=17041.5.",
        "asOf": "2026-08-15",
        "type": "official-legislature",
        "sourceYear": 2026
      },
      {
        "field": "standardDeduction",
        "url": "https://www.ftb.ca.gov/file/personal/deductions/index.html",
        "asOf": "2026-06-20",
        "type": "official-dor",
        "sourceYear": 2025
      }
    ],
    "verifyStatus": "verified",
    "cfaReview": true,
    "verification": {
      "checkedAt": "2026-08-15",
      "checkedBy": "AdvisorWorld engineering — 2026.v14 current-year label and local-tax closeout",
      "workOrder": "AW-WO-DATASET-2026-V14-CURRENT-YEAR-LOCAL-TAX-2026-08-15",
      "method": "Official figures are served with their true source year; local-income-tax applicability is served only with a literal positive receipt or a qualifying official negative receipt, while New Jersey remains explicitly withheld because no qualifying negative receipt was found.",
      "primarySourcesCited": 5,
      "primarySourcesReached": 5,
      "confirmedChecks": 29,
      "totalChecks": 31,
      "confirmedClaims": [
        "bracketFloor.marriedJoint|$1,485,906",
        "bracketFloor.marriedJoint|$115,084",
        "bracketFloor.marriedJoint|$145,448",
        "bracketFloor.marriedJoint|$22,158",
        "bracketFloor.marriedJoint|$52,528",
        "bracketFloor.marriedJoint|$742,958",
        "bracketFloor.marriedJoint|$82,904",
        "bracketFloor.marriedJoint|$891,542",
        "bracketFloor.single|$11,079",
        "bracketFloor.single|$26,264",
        "bracketFloor.single|$371,479",
        "bracketFloor.single|$41,452",
        "bracketFloor.single|$445,771",
        "bracketFloor.single|$57,542",
        "bracketFloor.single|$72,724",
        "bracketFloor.single|$742,953",
        "rate|1%",
        "rate|10.3%",
        "rate|11.3%",
        "rate|12.3%",
        "rate|2%",
        "rate|4%",
        "rate|6%",
        "rate|8%",
        "rate|9.3%",
        "retirement.exclusion.maxAmount|$20,000 [condition:{\"appliesTo\":[\"qualified military retirement or survivor-benefit pay for the temporary statutory period\"],\"type\":\"scope\"}]",
        "retirement.socialSecurity|not-taxed",
        "standardDeduction.marriedJoint|$11,412",
        "standardDeduction.single|$5,706"
      ],
      "citedSources": [
        "https://www.ftb.ca.gov/forms/2025/2025-540-tax-rate-schedules.pdf",
        "https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC&sectionNum=17041.5.",
        "https://www.ftb.ca.gov/file/personal/filing-situations/military.html",
        "https://www.ftb.ca.gov/file/personal/income-types/social-security.html",
        "https://www.ftb.ca.gov/file/personal/deductions/index.html"
      ],
      "citedSourcesByGroup": {
        "hasStateIncomeTax": [],
        "rate": [
          "https://www.ftb.ca.gov/forms/2025/2025-540-tax-rate-schedules.pdf"
        ],
        "standardDeduction": [
          "https://www.ftb.ca.gov/file/personal/deductions/index.html"
        ],
        "localIncomeTax": [
          "https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC&sectionNum=17041.5."
        ],
        "retirement": [
          "https://www.ftb.ca.gov/file/personal/filing-situations/military.html",
          "https://www.ftb.ca.gov/file/personal/income-types/social-security.html"
        ]
      },
      "unresolved": [],
      "notApplicable": [
        "localIncomeTax.applies|false",
        "retirement.exclusion.ageThreshold|0"
      ],
      "derived": [],
      "derivations": {},
      "caveats": [],
      "conditionReceipts": [
        {
          "field": "retirement.exclusion.maxAmount",
          "claim": "$20,000 [condition:{\"appliesTo\":[\"qualified military retirement or survivor-benefit pay for the temporary statutory period\"],\"type\":\"scope\"}]",
          "condition": {
            "type": "scope",
            "appliesTo": [
              "qualified military retirement or survivor-benefit pay for the temporary statutory period"
            ]
          },
          "sourceUrl": "https://www.ftb.ca.gov/file/personal/filing-situations/military.html",
          "quote": "up to $20,000 | taxable years beginning on or after January 1, 2025, and before January 1, 2030 | retirement pay from the federal government for service in the uniformed services or annuity payments received pursuant to a Department of Defense Survivor Benefit Plan",
          "caption": "California military retirement income",
          "conditionEvidence": [
            {
              "path": "appliesTo.0",
              "value": "qualified military retirement or survivor-benefit pay for the temporary statutory period",
              "sourceUrl": "https://www.ftb.ca.gov/file/personal/filing-situations/military.html",
              "literal": "retirement pay from the federal government for service in the uniformed services or annuity payments received pursuant to a Department of Defense Survivor Benefit Plan"
            }
          ]
        }
      ],
      "recordRef": "apps/sites/thetrustedadvisor-com/src/data/income-tax/reviews/2026-08-16-v15-citation-ledger-record.json",
      "recordSha256": "7c9016ec6d3d5cfa0e1b3c9d5ad3242baf019f77480f8b2b04df6146c67bf02f",
      "citedSourceRecordsByGroup": {
        "hasStateIncomeTax": [],
        "rate": [
          {
            "url": "https://www.ftb.ca.gov/forms/2025/2025-540-tax-rate-schedules.pdf",
            "field": "brackets",
            "asOf": "2026-06-20",
            "type": "official-dor",
            "sourceYear": 2025
          }
        ],
        "standardDeduction": [
          {
            "url": "https://www.ftb.ca.gov/file/personal/deductions/index.html",
            "field": "standardDeduction",
            "asOf": "2026-06-20",
            "type": "official-dor",
            "sourceYear": 2025
          }
        ],
        "localIncomeTax": [
          {
            "url": "https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC&sectionNum=17041.5.",
            "field": "localIncomeTax.applies",
            "asOf": "2026-08-15",
            "type": "official-legislature",
            "sourceYear": 2026
          }
        ],
        "retirement": [
          {
            "url": "https://www.ftb.ca.gov/file/personal/filing-situations/military.html",
            "field": "retirement.exclusion",
            "asOf": "2026-06-20",
            "type": "official-dor",
            "sourceYear": null
          },
          {
            "url": "https://www.ftb.ca.gov/file/personal/income-types/social-security.html",
            "field": "retirement.socialSecurity",
            "asOf": "2026-06-20",
            "type": "official-dor",
            "sourceYear": null
          }
        ]
      }
    },
    "rateScheduleScope": {
      "scope": "filingStatus",
      "evidence": []
    },
    "asOfYear": 2025,
    "provisional": {
      "status": "pending-final-2026",
      "groups": [
        "rate",
        "standardDeduction"
      ],
      "basis": "Tax year 2025 inflation-indexed brackets and standard deductions are the latest officially published return figures; California publishes tax year 2026 indexed amounts later in 2026.",
      "confirm": "Replace or confirm the carried figures when California publishes final tax year 2026 return material.",
      "expected": "Final California tax year 2026 individual income-tax instructions."
    }
  },
  {
    "code": "CO",
    "name": "Colorado",
    "hasStateIncomeTax": true,
    "taxYear": 2026,
    "structure": "flat",
    "note": "The Department's current guidance lists a 4.4% individual income tax rate for 2025; the official guidance reviewed does not yet publish a separate 2026 rate. The dataset carries 4.4% as the current working 2026 rate because TABOR-surplus temporary reductions can lower a single year's rate.",
    "effective": "For tax years beginning in 2026, higher-income taxpayers (adjusted gross income over $300,000) must add back the portion of their federal standard or itemized deduction above $1,000 for single filers or $2,000 for joint filers (Colorado Individual Income Tax Guide, deduction-limit table, '2026 and later').",
    "filing": {
      "single": {
        "standardDeduction": 0,
        "standardDeductionNote": "Colorado does not provide a separate conventional state standard deduction because it generally begins with federal taxable income. Certain higher-income taxpayers must add back a portion of their federal standard or itemized deduction, including under substantially reduced deduction limits beginning in 2026.",
        "brackets": [
          {
            "floor": 0,
            "rate": 0.044
          }
        ],
        "standardDeductionTreatment": {
          "kind": "federal-taxable-income-base",
          "taxYear": 2026,
          "sourceYear": 2026,
          "status": "verified",
          "label": "No separate state standard deduction",
          "note": "Colorado starts from federal taxable income; the federal deduction is already reflected before Colorado additions and subtractions, subject to Colorado's deduction-addback rules.",
          "source": {
            "field": "standardDeductionTreatment",
            "url": "https://tax.colorado.gov/sites/tax/files/documents/Individual_Income_Tax_Guide_January_2026.pdf",
            "asOf": "2026-09-01",
            "type": "official-dor",
            "sourceYear": 2026
          }
        }
      },
      "marriedJoint": {
        "standardDeduction": 0,
        "standardDeductionNote": "Colorado does not provide a separate conventional state standard deduction because it generally begins with federal taxable income. Certain higher-income taxpayers must add back a portion of their federal standard or itemized deduction, including under substantially reduced deduction limits beginning in 2026.",
        "brackets": [
          {
            "floor": 0,
            "rate": 0.044
          }
        ],
        "standardDeductionTreatment": {
          "kind": "federal-taxable-income-base",
          "taxYear": 2026,
          "sourceYear": 2026,
          "status": "verified",
          "label": "No separate state standard deduction",
          "note": "Colorado starts from federal taxable income; the federal deduction is already reflected before Colorado additions and subtractions, subject to Colorado's deduction-addback rules.",
          "source": {
            "field": "standardDeductionTreatment",
            "url": "https://tax.colorado.gov/sites/tax/files/documents/Individual_Income_Tax_Guide_January_2026.pdf",
            "asOf": "2026-09-01",
            "type": "official-dor",
            "sourceYear": 2026
          }
        }
      }
    },
    "localIncomeTax": {
      "applies": true,
      "rangeMin": 0,
      "rangeMax": 0,
      "typical": 0,
      "appliesTo": "Covered employees performing services in Greenwood Village or Denver, subject to each city's monthly earnings threshold and exemptions.",
      "note": "Greenwood Village levies a $2 monthly employee occupational privilege tax and Denver levies $5.75 monthly. The observed official state-level employee range is $2-$5.75 per month; full municipal enumeration is out of scope.",
      "source": "https://tax.colorado.gov/individual-income-tax-FAQ",
      "asOf": "2026-06-20",
      "flatMonthlyEmployeeRange": {
        "min": 2,
        "max": 5.75,
        "currency": "USD"
      }
    },
    "retirement": {
      "socialSecurityTaxed": true,
      "socialSecurity": {
        "classification": "partial",
        "note": "Partially. Federally taxable Social Security benefits are initially included in Colorado taxable income, but qualifying taxpayers may subtract some or all of those benefits. Taxpayers age 65 or older may subtract the full federally taxable amount. Taxpayers ages 55-64 may also qualify for a full subtraction subject to applicable adjusted-gross-income limits ($75,000 single / $95,000 joint); otherwise, the general pension and annuity subtraction limits apply."
      },
      "treatment": "partial",
      "note": "Colorado begins with federal taxable income. Qualifying taxpayers may claim pension, annuity, IRA, disability and Social Security subtractions; the general pension/annuity subtraction limits are $20,000 (ages 55-64 or death-benefit recipients) and $24,000 (age 65 or older).",
      "exclusion": {
        "maxAmount": {
          "value": 24000,
          "condition": {
            "type": "age",
            "threshold": 65
          }
        },
        "ageThreshold": 55,
        "appliesTo": [
          "pension income",
          "annuity income",
          "IRA distributions",
          "Social Security",
          "qualified disability payments"
        ],
        "note": "Generally limited to $20,000 for age 55–64 and $24,000 for age 65 or older, with Social Security-specific exceptions and joint-filer per-spouse rules. The maxAmount field records the age-65-or-older cap.",
        "cfaReview": true
      }
    },
    "sources": [
      {
        "field": "brackets",
        "url": "https://tax.colorado.gov/individual-income-tax-FAQ",
        "asOf": "2026-06-20",
        "type": "official-dor"
      },
      {
        "field": "standardDeduction",
        "url": "https://tax.colorado.gov/sites/tax/files/documents/Book104_2025.pdf",
        "asOf": "2026-06-20",
        "type": "official-dor"
      },
      {
        "field": "retirement.exclusion",
        "url": "https://tax.colorado.gov/income-tax-topics-social-security-pensions-and-annuities",
        "asOf": "2026-06-20",
        "type": "official-dor"
      },
      {
        "field": "bracket cross-check",
        "url": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/",
        "asOf": "2026",
        "type": "secondary"
      },
      {
        "field": "rate status, deduction addback (2026 and later)",
        "url": "https://tax.colorado.gov/individual-income-tax-guide",
        "asOf": "2026-08-05",
        "type": "official-dor"
      },
      {
        "field": "Social Security and pension subtractions",
        "url": "https://tax.colorado.gov/income-tax-topics-social-security-pensions-and-annuities",
        "asOf": "2026-08-05",
        "type": "official-dor"
      },
      {
        "field": "retirement.exclusion.ageThreshold",
        "url": "https://tax.colorado.gov/sites/tax/files/documents/Book104_2025.pdf",
        "asOf": "2026-08-15",
        "type": "official-dor",
        "sourceYear": 2025
      },
      {
        "field": "rateScheduleScope",
        "url": "https://tax.colorado.gov/sites/tax/files/documents/Book104_2025.pdf",
        "asOf": "2026-08-15",
        "type": "official-dor",
        "sourceYear": 2025
      },
      {
        "field": "localIncomeTax.applies",
        "url": "https://www.greenwoodvillage.com/1220/Occupational-Privilege-Tax-OPT",
        "asOf": "2026-08-15",
        "type": "official-government",
        "sourceYear": 2026
      },
      {
        "field": "localIncomeTax.flatMonthlyEmployeeRange",
        "url": "https://www.greenwoodvillage.com/1220/Occupational-Privilege-Tax-OPT",
        "asOf": "2026-08-15",
        "type": "official-government"
      },
      {
        "field": "localIncomeTax.flatMonthlyEmployeeRange",
        "url": "https://denver.legistar.com/View.ashx?G=928A1C29-26D7-4A5D-8DD4-947A533B1CC6&GUID=E0288412-C026-454C-AD50-723225D66937&ID=8939091&M=F",
        "asOf": "2026-08-15",
        "type": "official-government"
      },
      {
        "field": "standardDeductionTreatment",
        "url": "https://tax.colorado.gov/sites/tax/files/documents/Individual_Income_Tax_Guide_January_2026.pdf",
        "asOf": "2026-09-01",
        "type": "official-dor",
        "sourceYear": 2026
      }
    ],
    "verifyStatus": "verified",
    "cfaReview": true,
    "verification": {
      "checkedAt": "2026-08-15",
      "checkedBy": "AdvisorWorld engineering — 2026.v14 current-year label and local-tax closeout",
      "workOrder": "AW-WO-DATASET-2026-V14-CURRENT-YEAR-LOCAL-TAX-2026-08-15",
      "method": "Official figures are served with their true source year; local-income-tax applicability is served only with a literal positive receipt or a qualifying official negative receipt, while New Jersey remains explicitly withheld because no qualifying negative receipt was found.",
      "primarySourcesCited": 3,
      "primarySourcesReached": 3,
      "confirmedChecks": 8,
      "totalChecks": 10,
      "confirmedClaims": [
        "localIncomeTax.applies|true",
        "localIncomeTax.flatMonthlyEmployeeRange.max|$5.75 per month",
        "localIncomeTax.flatMonthlyEmployeeRange.min|$2 per month",
        "rateScheduleScope|uniform",
        "rate|4.4%",
        "retirement.exclusion.ageThreshold|55",
        "retirement.exclusion.maxAmount|$24,000 [condition:{\"threshold\":65,\"type\":\"age\"}]",
        "retirement.socialSecurity|partial"
      ],
      "citedSources": [
        "https://www.greenwoodvillage.com/1220/Occupational-Privilege-Tax-OPT",
        "https://denver.legistar.com/View.ashx?G=928A1C29-26D7-4A5D-8DD4-947A533B1CC6&GUID=E0288412-C026-454C-AD50-723225D66937&ID=8939091&M=F",
        "https://tax.colorado.gov/sites/tax/files/documents/Book104_2025.pdf"
      ],
      "citedSourcesByGroup": {
        "hasStateIncomeTax": [],
        "rate": [
          "https://tax.colorado.gov/sites/tax/files/documents/Book104_2025.pdf"
        ],
        "standardDeduction": [
          "https://tax.colorado.gov/sites/tax/files/documents/Individual_Income_Tax_Guide_January_2026.pdf"
        ],
        "localIncomeTax": [
          "https://www.greenwoodvillage.com/1220/Occupational-Privilege-Tax-OPT",
          "https://denver.legistar.com/View.ashx?G=928A1C29-26D7-4A5D-8DD4-947A533B1CC6&GUID=E0288412-C026-454C-AD50-723225D66937&ID=8939091&M=F"
        ],
        "retirement": [
          "https://tax.colorado.gov/sites/tax/files/documents/Book104_2025.pdf"
        ]
      },
      "unresolved": [],
      "notApplicable": [
        "standardDeduction.marriedJoint|$0 (no standard deduction)",
        "standardDeduction.single|$0 (no standard deduction)"
      ],
      "derived": [],
      "derivations": {},
      "caveats": [
        "2026.v17 standard-deduction treatment closure: No separate state standard deduction."
      ],
      "conditionReceipts": [
        {
          "field": "retirement.exclusion.maxAmount",
          "claim": "$24,000 [condition:{\"threshold\":65,\"type\":\"age\"}]",
          "condition": {
            "type": "age",
            "threshold": 65
          },
          "sourceUrl": "https://tax.colorado.gov/sites/tax/files/documents/Book104_2025.pdf",
          "quote": "$24,000 | Age 65 or older",
          "caption": "2025 Colorado Individual Income Tax Filing Guide — pension and annuity subtraction",
          "conditionEvidence": [
            {
              "path": "threshold",
              "value": 65,
              "sourceUrl": "https://tax.colorado.gov/sites/tax/files/documents/Book104_2025.pdf",
              "literal": "Age 65 or older"
            }
          ]
        }
      ],
      "recordRef": "apps/sites/thetrustedadvisor-com/src/data/income-tax/reviews/2026-08-16-v15-citation-ledger-record.json",
      "recordSha256": "7c9016ec6d3d5cfa0e1b3c9d5ad3242baf019f77480f8b2b04df6146c67bf02f",
      "citedSourceRecordsByGroup": {
        "hasStateIncomeTax": [],
        "rate": [
          {
            "url": "https://tax.colorado.gov/sites/tax/files/documents/Book104_2025.pdf",
            "field": "rateScheduleScope",
            "asOf": "2026-08-15",
            "type": "official-dor",
            "sourceYear": 2025
          }
        ],
        "standardDeduction": [
          {
            "field": "standardDeductionTreatment",
            "url": "https://tax.colorado.gov/sites/tax/files/documents/Individual_Income_Tax_Guide_January_2026.pdf",
            "asOf": "2026-09-01",
            "type": "official-dor",
            "sourceYear": 2026
          }
        ],
        "localIncomeTax": [
          {
            "url": "https://www.greenwoodvillage.com/1220/Occupational-Privilege-Tax-OPT",
            "field": "localIncomeTax.applies",
            "asOf": "2026-08-15",
            "type": "official-government",
            "sourceYear": 2026
          },
          {
            "url": "https://denver.legistar.com/View.ashx?G=928A1C29-26D7-4A5D-8DD4-947A533B1CC6&GUID=E0288412-C026-454C-AD50-723225D66937&ID=8939091&M=F",
            "field": "localIncomeTax.flatMonthlyEmployeeRange",
            "asOf": "2026-08-15",
            "type": "official-government",
            "sourceYear": null
          }
        ],
        "retirement": [
          {
            "url": "https://tax.colorado.gov/sites/tax/files/documents/Book104_2025.pdf",
            "field": "retirement.exclusion.ageThreshold",
            "asOf": "2026-08-15",
            "type": "official-dor",
            "sourceYear": 2025
          }
        ]
      }
    },
    "rateScheduleScope": {
      "scope": "uniform",
      "evidence": [
        {
          "basis": "published-schedule-structure",
          "sourceUrl": "https://tax.colorado.gov/sites/tax/files/documents/Book104_2025.pdf",
          "quote": "line 491: The income tax rate is currently 4.4%. Full-year residents should refer to the tax table in this booklet.",
          "rationale": "The v9 single and married-joint bracket arrays are identical, and the cited published rate-schedule receipt does not carry separate single or married-joint rate columns in this evidence record."
        }
      ]
    },
    "asOfYear": 2025,
    "provisional": {
      "status": "pending-final-2026",
      "groups": [
        "rate",
        "retirement"
      ],
      "basis": "The 4.4% tax year 2025 rate is the latest officially published annual rate; a separate final tax year 2026 rate has not been published. Tax year 2025 retirement figures are the latest officially published return figures; final tax year 2026 return material is pending.",
      "confirm": "Replace or confirm the carried figures when Colorado publishes final tax year 2026 return material. Replace or confirm the retirement figures when final tax year 2026 return material is published.",
      "expected": "Final Colorado tax year 2026 individual income-tax instructions. Final tax year 2026 individual income-tax instructions."
    }
  },
  {
    "code": "CT",
    "name": "Connecticut",
    "hasStateIncomeTax": true,
    "taxYear": 2026,
    "structure": "graduated",
    "note": "Connecticut's listed brackets reflect the initial tax calculation. Final liability may also be affected by personal exemptions, personal tax credits, a phase-out addback and tax recapture based on Connecticut adjusted gross income. The bracket schedule is supported by the official 2025 Tax Calculation Schedule (the latest published annual schedule); cross-check against Connecticut's 2026 annual return calculation schedule when published.",
    "filing": {
      "single": {
        "standardDeduction": 0,
        "standardDeductionNote": "Connecticut does not provide a conventional standard deduction. The tax calculation incorporates personal exemptions, personal tax credits, a phase-out addback and tax recapture provisions.",
        "brackets": [
          {
            "floor": 0,
            "rate": 0.02
          },
          {
            "floor": 10000,
            "rate": 0.045
          },
          {
            "floor": 50000,
            "rate": 0.055
          },
          {
            "floor": 100000,
            "rate": 0.06
          },
          {
            "floor": 200000,
            "rate": 0.065
          },
          {
            "floor": 250000,
            "rate": 0.069
          },
          {
            "floor": 500000,
            "rate": 0.0699
          }
        ],
        "standardDeductionTreatment": {
          "kind": "personal-exemption-or-credit-instead",
          "taxYear": 2026,
          "sourceYear": 2025,
          "status": "latest-official-year",
          "label": "Personal exemption and tax credit instead",
          "note": "Connecticut starts from federal adjusted gross income and uses income-dependent personal exemptions and credits rather than a fixed state standard deduction. Final 2026 return instructions are not yet published.",
          "source": {
            "field": "standardDeductionTreatment",
            "url": "https://portal.ct.gov/-/media/drs/forms/2025/income/2025-ct-1040-instructions_1225.pdf",
            "asOf": "2026-09-01",
            "type": "official-dor",
            "sourceYear": 2025
          }
        }
      },
      "marriedJoint": {
        "standardDeduction": 0,
        "standardDeductionNote": "Connecticut does not provide a conventional standard deduction. The tax calculation incorporates personal exemptions, personal tax credits, a phase-out addback and tax recapture provisions.",
        "brackets": [
          {
            "floor": 0,
            "rate": 0.02
          },
          {
            "floor": 20000,
            "rate": 0.045
          },
          {
            "floor": 100000,
            "rate": 0.055
          },
          {
            "floor": 200000,
            "rate": 0.06
          },
          {
            "floor": 400000,
            "rate": 0.065
          },
          {
            "floor": 500000,
            "rate": 0.069
          },
          {
            "floor": 1000000,
            "rate": 0.0699
          }
        ],
        "standardDeductionTreatment": {
          "kind": "personal-exemption-or-credit-instead",
          "taxYear": 2026,
          "sourceYear": 2025,
          "status": "latest-official-year",
          "label": "Personal exemption and tax credit instead",
          "note": "Connecticut starts from federal adjusted gross income and uses income-dependent personal exemptions and credits rather than a fixed state standard deduction. Final 2026 return instructions are not yet published.",
          "source": {
            "field": "standardDeductionTreatment",
            "url": "https://portal.ct.gov/-/media/drs/forms/2025/income/2025-ct-1040-instructions_1225.pdf",
            "asOf": "2026-09-01",
            "type": "official-dor",
            "sourceYear": 2025
          }
        }
      }
    },
    "localIncomeTax": {
      "applies": false,
      "rangeMin": 0,
      "rangeMax": 0,
      "typical": 0,
      "appliesTo": "No local individual income tax modeled.",
      "note": "No local individual income tax was identified in Connecticut DRS individual income-tax guidance during this pass.",
      "source": "https://portal.ct.gov/DRS/DRS-Forms/Current-Year-Forms/Calculators-and-Tables",
      "asOf": "2026-06-20"
    },
    "retirement": {
      "socialSecurityTaxed": true,
      "socialSecurity": {
        "classification": "partial",
        "note": "Partially. Connecticut generally begins with federally taxable Social Security benefits but permits qualifying taxpayers to subtract some or all of those benefits based on filing status and Connecticut adjusted gross income (fully exempt below $75,000 single/married-filing-separately or $100,000 joint/head-of-household; partially exempt above). Certain pension and annuity income may also qualify for phased or income-limited subtractions."
      },
      "treatment": "partial",
      "note": "Connecticut permits qualifying taxpayers to subtract some or all Social Security benefits based on filing status and income; certain pension and annuity income may also qualify for phased or income-limited subtractions.",
      "exclusion": {
        "maxAmount": null,
        "ageThreshold": 0,
        "appliesTo": [
          "Social Security",
          "pension income",
          "annuity income",
          "401(k)",
          "403(b)",
          "457(b)",
          "IRA distributions"
        ],
        "note": "Connecticut DRS confirms benefit adjustments/subtractions, but the AGI-threshold and worksheet formula was not reduced to a single maxAmount in this pass.",
        "cfaReview": true
      }
    },
    "sources": [
      {
        "field": "brackets",
        "url": "https://portal.ct.gov/-/media/drs/forms/2025/income/ct-1040-tcs_1225.pdf?hash=286872E798AB942591726019D39BE336&rev=71831cc3f0ca480284b0aca2c0907f60",
        "asOf": "2026-06-20",
        "type": "official-dor",
        "sourceYear": 2025
      },
      {
        "field": "standardDeduction",
        "url": "https://portal.ct.gov/-/media/drs/forms/2025/income/ct-1040-tcs_1225.pdf?hash=286872E798AB942591726019D39BE336&rev=71831cc3f0ca480284b0aca2c0907f60",
        "asOf": "2026-06-20",
        "type": "official-dor"
      },
      {
        "field": "retirement.exclusion",
        "url": "https://portal.ct.gov/drs/individuals/connecticut-tax-tips-for-senior-citizens",
        "asOf": "2026-06-20",
        "type": "official-dor"
      },
      {
        "field": "bracket cross-check",
        "url": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/",
        "asOf": "2026",
        "type": "secondary"
      },
      {
        "field": "brackets (2025 Tax Calculation Schedule, latest published)",
        "url": "https://portal.ct.gov/-/media/drs/forms/2025/income/ct-1040-tcs_1225.pdf",
        "asOf": "2026-08-05",
        "type": "official-dor"
      },
      {
        "field": "localIncomeTax.applies",
        "url": "https://portal.ct.gov/-/media/drs/forms/2025/income/ct-1040-tcs_1225.pdf",
        "asOf": "2026-08-15",
        "type": "official-dor",
        "sourceYear": 2025
      },
      {
        "field": "standardDeductionTreatment",
        "url": "https://portal.ct.gov/-/media/drs/forms/2025/income/2025-ct-1040-instructions_1225.pdf",
        "asOf": "2026-09-01",
        "type": "official-dor",
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        "https://portal.ct.gov/-/media/drs/forms/2025/income/ct-1040-tcs_1225.pdf",
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        "standardDeduction.marriedJoint|$0 (no standard deduction)",
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      "derived": [],
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      "caveats": [
        "2026.v17 standard-deduction treatment closure: Personal exemption and tax credit instead."
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      "conditionReceipts": [],
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            "type": "official-dor",
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      "confirm": "Replace or confirm the carried figures when Connecticut publishes final tax year 2026 return material.",
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    "filing": {
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            "rate": 0
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            "rate": 0.022
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            "rate": 0.039
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          {
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          {
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          {
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            "rate": 0.066
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          "sourceYear": 2026,
          "status": "verified",
          "label": "Fixed standard deduction",
          "note": "Fixed amount for the represented filing status.",
          "source": {
            "url": "https://revenuefiles.delaware.gov/2025/PITForms_Instructions/Instructions/PIT-EST_Instructions_2026-01.pdf",
            "field": "standardDeduction, retirement.exclusion",
            "asOf": "2026-06-20",
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            "rate": 0
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            "rate": 0.022
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            "rate": 0.039
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        "appliesTo": [
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        "bracketFloor.uniform|$20,000",
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        "bracketFloor.uniform|$60,000",
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        "https://revenuefiles.delaware.gov/2025/PITForms_Instructions/Instructions/PIT-EST_Instructions_2026-01.pdf",
        "https://www.wilmingtonde.gov/residents/earned-income-tax-and-net-profits-tax",
        "https://www.wilmingtonde.gov/home/showpublisheddocument/12928/638784110866500000",
        "https://revenuefiles.delaware.gov/2025/PITForms_Instructions/Instructions/PIT-RES_Instructions_2025-01.pdf"
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        ],
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          "https://www.wilmingtonde.gov/home/showpublisheddocument/12928/638784110866500000"
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        "retirement": [
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              "sourceUrl": "https://revenuefiles.delaware.gov/2025/PITForms_Instructions/Instructions/PIT-EST_Instructions_2026-01.pdf",
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            "field": "brackets",
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          },
          {
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            "field": "bracketFloor.uniform",
            "asOf": "2026-08-08",
            "type": "official-dor",
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            "field": "standardDeduction, retirement.exclusion",
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            "asOf": "2026-08-15",
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          {
            "url": "https://www.wilmingtonde.gov/home/showpublisheddocument/12928/638784110866500000",
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            "asOf": "2026-08-08",
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    },
    "rateScheduleScope": {
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      "evidence": [
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          "basis": "published-schedule-structure",
          "sourceUrl": "https://revenuefiles.delaware.gov/2025/PITForms_Instructions/Instructions/PIT-EST_Instructions_2026-01.pdf",
          "quote": "\"If your Taxable Income is between Your tax is Plus Of the amount over … $0.00 and $2,000.00 $0.00 N/A N/A\"",
          "rationale": "The v9 single and married-joint bracket arrays are identical, and the cited published rate-schedule receipt does not carry separate single or married-joint rate columns in this evidence record."
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    "name": "Florida",
    "hasStateIncomeTax": false,
    "taxYear": 2026,
    "structure": "none",
    "note": "Florida imposes no state individual income tax and does not require individuals to file a Florida personal income tax return. Businesses may have separate Florida filing and tax obligations.",
    "filing": {
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        "brackets": [],
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          "taxYear": 2026,
          "sourceYear": 2026,
          "status": "not-applicable",
          "label": "Not applicable — no state individual income tax",
          "note": "This jurisdiction has no state individual income tax in the dataset.",
          "source": null
        }
      },
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        "brackets": [],
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          "taxYear": 2026,
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          "status": "not-applicable",
          "label": "Not applicable — no state individual income tax",
          "note": "This jurisdiction has no state individual income tax in the dataset.",
          "source": null
        }
      }
    },
    "localIncomeTax": {
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      "rangeMin": 0,
      "rangeMax": 0,
      "typical": 0,
      "appliesTo": "No state individual income tax.",
      "note": "Florida Department of Revenue FAQ says Florida does not impose a personal income tax.",
      "source": "https://floridarevenue.com/faq/Pages/FAQDetails.aspx?FAQID=1466",
      "asOf": "2026-06-20"
    },
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      "socialSecurity": {
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        "note": "Florida does not impose a state individual income tax, so Social Security benefits, pensions, IRA distributions and other retirement income are not subject to Florida individual income tax."
      },
      "treatment": "none",
      "note": "Florida does not impose a state individual income tax, so Social Security benefits, pensions, IRA distributions and other retirement income are not subject to Florida individual income tax.",
      "exclusion": null
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      "method": "Official figures are served with their true source year; local-income-tax applicability is served only with a literal positive receipt or a qualifying official negative receipt, while New Jersey remains explicitly withheld because no qualifying negative receipt was found.",
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      "totalChecks": 3,
      "confirmedClaims": [
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        "retirement.socialSecurity|not-taxed"
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      ],
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        "retirement": []
      },
      "unresolved": [],
      "notApplicable": [
        "localIncomeTax.applies|false"
      ],
      "derived": [],
      "derivations": {},
      "caveats": [],
      "conditionReceipts": [],
      "recordRef": "apps/sites/thetrustedadvisor-com/src/data/income-tax/reviews/2026-08-16-v15-citation-ledger-record.json",
      "recordSha256": "7c9016ec6d3d5cfa0e1b3c9d5ad3242baf019f77480f8b2b04df6146c67bf02f",
      "citedSourceRecordsByGroup": {
        "hasStateIncomeTax": [
          {
            "url": "https://floridarevenue.com/faq/Pages/FAQDetails.aspx?FAQID=1466",
            "field": "stateIncomeTaxStatus",
            "asOf": "2026-06-20",
            "type": "official-dor",
            "sourceYear": null
          }
        ],
        "rate": [],
        "standardDeduction": [],
        "localIncomeTax": [
          {
            "url": "https://floridarevenue.com/faq/Pages/FAQDetails.aspx?FAQID=1466",
            "field": "localIncomeTax.applies",
            "asOf": "2026-08-15",
            "type": "official-dor",
            "sourceYear": 2026
          }
        ],
        "retirement": []
      }
    }
  },
  {
    "code": "GA",
    "name": "Georgia",
    "hasStateIncomeTax": true,
    "taxYear": 2026,
    "structure": "flat",
    "note": "Flat tax of 4.99%; standard deduction of $15,000 for single filers and $30,000 for married taxpayers filing jointly (official 2026 guidance).",
    "filing": {
      "single": {
        "standardDeduction": 15000,
        "brackets": [
          {
            "floor": 0,
            "rate": 0.0499
          }
        ],
        "standardDeductionTreatment": {
          "kind": "fixed",
          "taxYear": 2026,
          "sourceYear": 2026,
          "status": "verified",
          "label": "Fixed standard deduction",
          "note": "Fixed amount for the represented filing status.",
          "source": {
            "url": "https://dor.georgia.gov/taxes/important-tax-updates",
            "field": "brackets, standardDeduction",
            "asOf": "2026-06-20",
            "type": "official-dor",
            "sourceYear": 2026
          }
        }
      },
      "marriedJoint": {
        "standardDeduction": 30000,
        "brackets": [
          {
            "floor": 0,
            "rate": 0.0499
          }
        ],
        "standardDeductionTreatment": {
          "kind": "fixed",
          "taxYear": 2026,
          "sourceYear": 2026,
          "status": "verified",
          "label": "Fixed standard deduction",
          "note": "Fixed amount for the represented filing status.",
          "source": {
            "url": "https://dor.georgia.gov/taxes/important-tax-updates",
            "field": "brackets, standardDeduction",
            "asOf": "2026-06-20",
            "type": "official-dor",
            "sourceYear": 2026
          }
        }
      }
    },
    "localIncomeTax": {
      "applies": false,
      "rangeMin": 0,
      "rangeMax": 0,
      "typical": 0,
      "appliesTo": "No local individual income tax modeled.",
      "note": "No local individual income tax was identified in Georgia Department of Revenue individual income-tax guidance during this pass.",
      "source": "https://dor.georgia.gov/taxes/important-tax-updates",
      "asOf": "2026-06-20"
    },
    "retirement": {
      "socialSecurityTaxed": false,
      "socialSecurity": {
        "classification": "not-taxed",
        "note": "Georgia excludes Social Security benefits."
      },
      "treatment": "partial",
      "note": "Georgia excludes Social Security benefits. Taxpayers age 62 or older, or permanently and totally disabled, may qualify for an income-limited retirement-income exclusion covering specified pension, investment and other income (including up to $5,000 of earned income). Amounts exceeding the applicable exclusion remain taxable. Separate rules permit qualifying taxpayers under age 62 to exclude up to $17,500 of military retirement income, potentially including an additional earned-income-based exclusion.",
      "exclusion": {
        "maxAmount": null,
        "ageThreshold": 62,
        "alsoIfDisabled": true,
        "appliesTo": [
          "pension income",
          "annuity income",
          "interest income",
          "dividend income",
          "rental income",
          "capital gains",
          "royalties",
          "up to limited earned income"
        ],
        "note": "Georgia DOR says taxpayers age 62 or older, or permanently and totally disabled, may be eligible for a retirement income adjustment; the maximum allowable adjustment must be calculated from the current IT-511 worksheet and was not reduced to a single maxAmount in this pass.",
        "cfaReview": true
      }
    },
    "sources": [
      {
        "field": "brackets, standardDeduction",
        "url": "https://dor.georgia.gov/taxes/important-tax-updates",
        "asOf": "2026-06-20",
        "type": "official-dor"
      },
      {
        "field": "retirement.exclusion",
        "url": "https://dor.georgia.gov/retirement-income-exclusion",
        "asOf": "2026-06-20",
        "type": "official-dor"
      },
      {
        "field": "bracket cross-check",
        "url": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/",
        "asOf": "2026",
        "type": "secondary"
      },
      {
        "field": "retirement.socialSecurity",
        "url": "https://dor.georgia.gov/retirees-faq",
        "asOf": "2026-08-15",
        "type": "official-dor"
      },
      {
        "field": "localIncomeTax.applies",
        "url": "https://dor.georgia.gov/taxes/important-tax-updates",
        "asOf": "2026-08-15",
        "type": "official-dor",
        "sourceYear": 2026
      },
      {
        "field": "brackets, standardDeduction",
        "url": "https://dor.georgia.gov/taxes/important-tax-updates",
        "asOf": "2026-06-20",
        "type": "official-dor",
        "sourceYear": 2026
      }
    ],
    "verifyStatus": "verified",
    "cfaReview": true,
    "verification": {
      "checkedAt": "2026-08-15",
      "checkedBy": "AdvisorWorld engineering — 2026.v14 current-year label and local-tax closeout",
      "workOrder": "AW-WO-DATASET-2026-V14-CURRENT-YEAR-LOCAL-TAX-2026-08-15",
      "method": "Official figures are served with their true source year; local-income-tax applicability is served only with a literal positive receipt or a qualifying official negative receipt, while New Jersey remains explicitly withheld because no qualifying negative receipt was found.",
      "primarySourcesCited": 3,
      "primarySourcesReached": 3,
      "confirmedChecks": 6,
      "totalChecks": 7,
      "confirmedClaims": [
        "rateScheduleScope|uniform",
        "rate|4.99%",
        "retirement.exclusion.ageThreshold|62",
        "retirement.socialSecurity|not-taxed",
        "standardDeduction.marriedJoint|$30,000",
        "standardDeduction.single|$15,000"
      ],
      "citedSources": [
        "https://dor.georgia.gov/taxes/important-tax-updates",
        "https://dor.georgia.gov/retirement-income-exclusion",
        "https://dor.georgia.gov/retirees-faq"
      ],
      "citedSourcesByGroup": {
        "hasStateIncomeTax": [],
        "rate": [
          "https://dor.georgia.gov/taxes/important-tax-updates"
        ],
        "standardDeduction": [
          "https://dor.georgia.gov/taxes/important-tax-updates"
        ],
        "localIncomeTax": [
          "https://dor.georgia.gov/taxes/important-tax-updates"
        ],
        "retirement": [
          "https://dor.georgia.gov/retirement-income-exclusion",
          "https://dor.georgia.gov/retirees-faq"
        ]
      },
      "unresolved": [],
      "notApplicable": [
        "localIncomeTax.applies|false"
      ],
      "derived": [],
      "derivations": {},
      "caveats": [],
      "conditionReceipts": [],
      "recordRef": "apps/sites/thetrustedadvisor-com/src/data/income-tax/reviews/2026-08-16-v15-citation-ledger-record.json",
      "recordSha256": "7c9016ec6d3d5cfa0e1b3c9d5ad3242baf019f77480f8b2b04df6146c67bf02f",
      "citedSourceRecordsByGroup": {
        "hasStateIncomeTax": [],
        "rate": [
          {
            "url": "https://dor.georgia.gov/taxes/important-tax-updates",
            "field": "brackets, standardDeduction",
            "asOf": "2026-06-20",
            "type": "official-dor",
            "sourceYear": null
          }
        ],
        "standardDeduction": [
          {
            "url": "https://dor.georgia.gov/taxes/important-tax-updates",
            "field": "brackets, standardDeduction",
            "asOf": "2026-06-20",
            "type": "official-dor",
            "sourceYear": 2026
          }
        ],
        "localIncomeTax": [
          {
            "url": "https://dor.georgia.gov/taxes/important-tax-updates",
            "field": "localIncomeTax.applies",
            "asOf": "2026-08-15",
            "type": "official-dor",
            "sourceYear": 2026
          }
        ],
        "retirement": [
          {
            "url": "https://dor.georgia.gov/retirement-income-exclusion",
            "field": "retirement.exclusion",
            "asOf": "2026-06-20",
            "type": "official-dor",
            "sourceYear": null
          },
          {
            "url": "https://dor.georgia.gov/retirees-faq",
            "field": "retirement.socialSecurity",
            "asOf": "2026-08-15",
            "type": "official-dor",
            "sourceYear": null
          }
        ]
      }
    },
    "rateScheduleScope": {
      "scope": "uniform",
      "evidence": [
        {
          "basis": "published-schedule-structure",
          "sourceUrl": "https://dor.georgia.gov/taxes/important-tax-updates",
          "quote": "line 129: The Georgia income tax rate has been reduced to a flat rate of 4.99%.",
          "rationale": "The v9 single and married-joint bracket arrays are identical, and the cited published rate-schedule receipt does not carry separate single or married-joint rate columns in this evidence record."
        }
      ]
    }
  },
  {
    "code": "HI",
    "name": "Hawaii",
    "hasStateIncomeTax": true,
    "taxYear": 2026,
    "structure": "graduated",
    "effective": "Act 46 (SLH 2024) schedules year-by-year changes: the standard deduction roughly doubles beginning tax year 2026; bracket widening resumes in tax year 2027.",
    "provisional": {
      "status": "pending-final-2026",
      "basis": "Brackets: the tax year 2025 twelve-bracket schedule carries into 2026 unchanged by law — Act 46 (SLH 2024) via Announcement 2024-03: 'the income tax brackets will be the same as in tax year 2025.' Standard deduction: Act 46's tax year 2026 amounts ($8,000 single/married filing separately; $16,000 joint/surviving spouse; $12,000 head of household), implemented in the 2026 withholding rule (Announcement 2025-07) and 2026 Booklet A.",
      "confirm": "Confirm against the tax year 2026 Form N-11 resident return instructions when published.",
      "expected": "Publication is typically expected between December 2026 and January 2027.",
      "groups": [
        "rate"
      ]
    },
    "filing": {
      "single": {
        "standardDeduction": 8000,
        "standardDeductionNote": "Tax year 2026 standard deduction $8,000 (single or married filing separately) per Act 46 (SLH 2024), Announcement 2024-03; implemented in the 2026 withholding rule (Announcement 2025-07). The 2025 amount was $4,400.",
        "brackets": [
          {
            "floor": 0,
            "rate": 0.014
          },
          {
            "floor": 9600,
            "rate": 0.032
          },
          {
            "floor": 14400,
            "rate": 0.055
          },
          {
            "floor": 19200,
            "rate": 0.064
          },
          {
            "floor": 24000,
            "rate": 0.068
          },
          {
            "floor": 36000,
            "rate": 0.072
          },
          {
            "floor": 48000,
            "rate": 0.076
          },
          {
            "floor": 125000,
            "rate": 0.079
          },
          {
            "floor": 175000,
            "rate": 0.0825
          },
          {
            "floor": 225000,
            "rate": 0.09
          },
          {
            "floor": 275000,
            "rate": 0.1
          },
          {
            "floor": 325000,
            "rate": 0.11
          }
        ],
        "standardDeductionTreatment": {
          "kind": "fixed",
          "taxYear": 2026,
          "sourceYear": 2026,
          "status": "verified",
          "label": "Fixed standard deduction",
          "note": "Fixed amount for the represented filing status.",
          "source": {
            "url": "https://tax.hawaii.gov/faq/",
            "field": "standardDeduction.single",
            "asOf": "2026-08-13",
            "type": "official-dor",
            "sourceYear": 2026
          }
        }
      },
      "marriedJoint": {
        "standardDeduction": 16000,
        "standardDeductionNote": "Tax year 2026 standard deduction $16,000 (joint or surviving spouse) per Act 46 (SLH 2024), Announcement 2024-03; implemented in the 2026 withholding rule (Announcement 2025-07). The 2025 amount was $8,800.",
        "brackets": [
          {
            "floor": 0,
            "rate": 0.014
          },
          {
            "floor": 19200,
            "rate": 0.032
          },
          {
            "floor": 28800,
            "rate": 0.055
          },
          {
            "floor": 38400,
            "rate": 0.064
          },
          {
            "floor": 48000,
            "rate": 0.068
          },
          {
            "floor": 72000,
            "rate": 0.072
          },
          {
            "floor": 96000,
            "rate": 0.076
          },
          {
            "floor": 250000,
            "rate": 0.079
          },
          {
            "floor": 350000,
            "rate": 0.0825
          },
          {
            "floor": 450000,
            "rate": 0.09
          },
          {
            "floor": 550000,
            "rate": 0.1
          },
          {
            "floor": 650000,
            "rate": 0.11
          }
        ],
        "standardDeductionTreatment": {
          "kind": "fixed",
          "taxYear": 2026,
          "sourceYear": 2026,
          "status": "verified",
          "label": "Fixed standard deduction",
          "note": "Fixed amount for the represented filing status.",
          "source": {
            "url": "https://tax.hawaii.gov/faq/",
            "field": "standardDeduction.single",
            "asOf": "2026-08-13",
            "type": "official-dor",
            "sourceYear": 2026
          }
        }
      }
    },
    "localIncomeTax": {
      "applies": false,
      "rangeMin": 0,
      "rangeMax": 0,
      "typical": 0,
      "appliesTo": "No local individual income tax modeled.",
      "note": "No local individual income tax was identified in Hawaii Department of Taxation individual income-tax guidance during this pass.",
      "source": "https://tax.hawaii.gov/tax-year-information/",
      "asOf": "2026-06-20"
    },
    "retirement": {
      "socialSecurityTaxed": false,
      "socialSecurity": {
        "classification": "not-taxed",
        "note": "Hawaii excludes Social Security benefits."
      },
      "treatment": "partial",
      "note": "Hawaii excludes Social Security benefits and qualifying distributions from governmental or employer-funded pension plans. Employee-funded portions, IRAs, deferred-compensation plans and other self-funded retirement arrangements may be fully or partly taxable.",
      "exclusion": {
        "maxAmount": null,
        "ageThreshold": 0,
        "appliesTo": [
          "employer-funded pension plan",
          "employer-funded profit sharing plan",
          "defined contribution plan",
          "defined benefit plan",
          "government retirement system",
          "federal civil service pension",
          "military pension",
          "state or county retirement system"
        ],
        "note": "Official N-11 instructions say qualifying employer-funded and government retirement distributions are subtracted; the qualifying amount is plan-specific and was not reduced to a single maxAmount.",
        "cfaReview": true
      }
    },
    "sources": [
      {
        "field": "brackets, standardDeduction",
        "url": "https://tax.hawaii.gov/tax-year-information/",
        "asOf": "2026-06-20",
        "type": "official-dor"
      },
      {
        "field": "retirement.exclusion",
        "url": "https://files.hawaii.gov/tax/forms/current/n11ins.pdf",
        "asOf": "2026-06-20",
        "type": "official-dor"
      },
      {
        "field": "bracket cross-check",
        "url": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/",
        "asOf": "2026",
        "type": "secondary"
      },
      {
        "field": "2026 standard deduction, bracket continuity (Act 46 schedule)",
        "url": "https://files.hawaii.gov/tax/news/announce/ann24-03.pdf",
        "asOf": "2026-08-05",
        "type": "official-dor"
      },
      {
        "field": "2026 withholding implementation",
        "url": "https://files.hawaii.gov/tax/news/announce/ann25-07.pdf",
        "asOf": "2026-08-05",
        "type": "official-dor"
      },
      {
        "field": "standardDeduction.single",
        "url": "https://tax.hawaii.gov/faq/",
        "asOf": "2026-08-13",
        "type": "official-dor"
      },
      {
        "field": "standardDeduction",
        "url": "https://tax.hawaii.gov/faq/",
        "asOf": "2026-08-15",
        "type": "official-dor"
      },
      {
        "field": "localIncomeTax.applies",
        "url": "https://files.hawaii.gov/tax/forms/current/n11ins.pdf",
        "asOf": "2026-08-15",
        "type": "official-dor",
        "sourceYear": 2026
      },
      {
        "field": "standardDeduction.single",
        "url": "https://tax.hawaii.gov/faq/",
        "asOf": "2026-08-13",
        "type": "official-dor",
        "sourceYear": 2026
      }
    ],
    "verifyStatus": "verified",
    "cfaReview": true,
    "verification": {
      "checkedAt": "2026-08-15",
      "checkedBy": "AdvisorWorld engineering — 2026.v14 current-year label and local-tax closeout",
      "workOrder": "AW-WO-DATASET-2026-V14-CURRENT-YEAR-LOCAL-TAX-2026-08-15",
      "method": "Official figures are served with their true source year; local-income-tax applicability is served only with a literal positive receipt or a qualifying official negative receipt, while New Jersey remains explicitly withheld because no qualifying negative receipt was found.",
      "primarySourcesCited": 3,
      "primarySourcesReached": 3,
      "confirmedChecks": 37,
      "totalChecks": 39,
      "confirmedClaims": [
        "bracketFloor.marriedJoint|$19,200",
        "bracketFloor.marriedJoint|$250,000",
        "bracketFloor.marriedJoint|$28,800",
        "bracketFloor.marriedJoint|$350,000",
        "bracketFloor.marriedJoint|$38,400",
        "bracketFloor.marriedJoint|$450,000",
        "bracketFloor.marriedJoint|$48,000",
        "bracketFloor.marriedJoint|$550,000",
        "bracketFloor.marriedJoint|$650,000",
        "bracketFloor.marriedJoint|$72,000",
        "bracketFloor.marriedJoint|$96,000",
        "bracketFloor.single|$125,000",
        "bracketFloor.single|$14,400",
        "bracketFloor.single|$175,000",
        "bracketFloor.single|$19,200",
        "bracketFloor.single|$225,000",
        "bracketFloor.single|$24,000",
        "bracketFloor.single|$275,000",
        "bracketFloor.single|$325,000",
        "bracketFloor.single|$36,000",
        "bracketFloor.single|$48,000",
        "bracketFloor.single|$9,600",
        "rate|1.4%",
        "rate|10%",
        "rate|11%",
        "rate|3.2%",
        "rate|5.5%",
        "rate|6.4%",
        "rate|6.8%",
        "rate|7.2%",
        "rate|7.6%",
        "rate|7.9%",
        "rate|8.25%",
        "rate|9%",
        "retirement.socialSecurity|not-taxed",
        "standardDeduction.marriedJoint|$16,000",
        "standardDeduction.single|$8,000"
      ],
      "citedSources": [
        "https://tax.hawaii.gov/tax-year-information/",
        "https://files.hawaii.gov/tax/forms/current/n11ins.pdf",
        "https://tax.hawaii.gov/faq/"
      ],
      "citedSourcesByGroup": {
        "hasStateIncomeTax": [],
        "rate": [
          "https://tax.hawaii.gov/tax-year-information/"
        ],
        "standardDeduction": [
          "https://tax.hawaii.gov/faq/"
        ],
        "localIncomeTax": [
          "https://files.hawaii.gov/tax/forms/current/n11ins.pdf"
        ],
        "retirement": [
          "https://files.hawaii.gov/tax/forms/current/n11ins.pdf"
        ]
      },
      "unresolved": [],
      "notApplicable": [
        "localIncomeTax.applies|false",
        "retirement.exclusion.ageThreshold|0"
      ],
      "derived": [],
      "derivations": {},
      "caveats": [],
      "conditionReceipts": [],
      "recordRef": "apps/sites/thetrustedadvisor-com/src/data/income-tax/reviews/2026-08-16-v15-citation-ledger-record.json",
      "recordSha256": "7c9016ec6d3d5cfa0e1b3c9d5ad3242baf019f77480f8b2b04df6146c67bf02f",
      "citedSourceRecordsByGroup": {
        "hasStateIncomeTax": [],
        "rate": [
          {
            "url": "https://tax.hawaii.gov/tax-year-information/",
            "field": "brackets, standardDeduction",
            "asOf": "2026-06-20",
            "type": "official-dor",
            "sourceYear": null
          }
        ],
        "standardDeduction": [
          {
            "url": "https://tax.hawaii.gov/faq/",
            "field": "standardDeduction.single",
            "asOf": "2026-08-13",
            "type": "official-dor",
            "sourceYear": 2026
          }
        ],
        "localIncomeTax": [
          {
            "url": "https://files.hawaii.gov/tax/forms/current/n11ins.pdf",
            "field": "localIncomeTax.applies",
            "asOf": "2026-08-15",
            "type": "official-dor",
            "sourceYear": 2026
          }
        ],
        "retirement": [
          {
            "url": "https://files.hawaii.gov/tax/forms/current/n11ins.pdf",
            "field": "retirement.exclusion",
            "asOf": "2026-06-20",
            "type": "official-dor",
            "sourceYear": null
          }
        ]
      }
    },
    "rateScheduleScope": {
      "scope": "filingStatus",
      "evidence": []
    }
  },
  {
    "code": "ID",
    "name": "Idaho",
    "hasStateIncomeTax": true,
    "taxYear": 2026,
    "structure": "flat",
    "note": "Flat 5.3% tax above an indexed zero-tax threshold; the threshold is $4,811 (single) and $9,622 (married filing jointly) under the currently published 2025 schedule. The 5.3% rate (H.B. 40, 2025) continues for 2026; Idaho's 2026 withholding tables apply 5.3% above $16,100/$32,200 (federal-conformity zero thresholds).",
    "provisional": {
      "status": "pending-final-2026",
      "basis": "Tax year 2025 official rate schedule and Form 40 instructions (latest published). The 5.3% rate continues (no 2026 rate legislation); 2026-specific official figures exist only in withholding form (EPB00744, rev. 07-2026). Standard deductions follow federal conformity ($16,100/$32,200 for 2026 per Rev. Proc. 2025-32, reflected in the 2026 withholding zero thresholds).",
      "confirm": "Confirm against the 2026 Individual Income Tax Rate Schedule and 2026 Form 40 instructions (EIN00046) when published.",
      "expected": "Publication is typically expected between December 2026 and February 2027.",
      "groups": [
        "rate"
      ]
    },
    "filing": {
      "single": {
        "standardDeduction": 16100,
        "standardDeductionNote": "Idaho conforms to the federal standard deduction: $16,100 (single) for 2026 per IRS Rev. Proc. 2025-32, reflected in Idaho's 2026 percentage-method withholding table (EPB00744: 5.3% applies above $16,100).",
        "brackets": [
          {
            "floor": 0,
            "rate": 0
          },
          {
            "floor": 4811,
            "rate": 0.053
          }
        ],
        "standardDeductionTreatment": {
          "kind": "fixed",
          "taxYear": 2026,
          "sourceYear": 2026,
          "status": "verified",
          "label": "Fixed standard deduction",
          "note": "Fixed amount for the represented filing status.",
          "source": {
            "url": "https://tax.idaho.gov/pressrelease/whats-new-for-2025-income-tax-returns/",
            "field": "standardDeduction",
            "asOf": "2026-08-15",
            "type": "official-dor",
            "sourceYear": 2026
          }
        }
      },
      "marriedJoint": {
        "standardDeduction": 32200,
        "standardDeductionNote": "Idaho conforms to the federal standard deduction: $32,200 (married filing jointly) for 2026 per IRS Rev. Proc. 2025-32, reflected in Idaho's 2026 percentage-method withholding table (EPB00744: 5.3% applies above $32,200).",
        "brackets": [
          {
            "floor": 0,
            "rate": 0
          },
          {
            "floor": 9622,
            "rate": 0.053
          }
        ],
        "standardDeductionTreatment": {
          "kind": "fixed",
          "taxYear": 2026,
          "sourceYear": 2026,
          "status": "verified",
          "label": "Fixed standard deduction",
          "note": "Fixed amount for the represented filing status.",
          "source": {
            "url": "https://tax.idaho.gov/pressrelease/whats-new-for-2025-income-tax-returns/",
            "field": "standardDeduction",
            "asOf": "2026-08-15",
            "type": "official-dor",
            "sourceYear": 2026
          }
        }
      }
    },
    "localIncomeTax": {
      "applies": false,
      "rangeMin": 0,
      "rangeMax": 0,
      "typical": 0,
      "appliesTo": "No local individual income tax modeled.",
      "note": "No local individual income tax was identified in Idaho State Tax Commission individual income-tax guidance during this pass.",
      "source": "https://tax.idaho.gov/taxes/income-tax/individual-income/individual-income-tax-rate-schedule/",
      "asOf": "2026-06-20"
    },
    "retirement": {
      "socialSecurityTaxed": false,
      "socialSecurity": {
        "classification": "not-taxed",
        "note": "Idaho excludes Social Security benefits."
      },
      "treatment": "partial",
      "note": "Idaho excludes Social Security benefits. Pension income is generally taxable, although limited deductions may apply to qualifying military, federal civil-service and certain Idaho public-safety pensions, subject to age, disability, filing-status and plan-specific requirements.",
      "exclusion": {
        "maxAmount": null,
        "ageThreshold": 65,
        "alsoIfDisabled": true,
        "appliesTo": [
          "Social Security",
          "Railroad Retirement Board benefits",
          "Foreign Service Retirement and Disability System pension",
          "Civil Service Retirement System pension",
          "qualifying Idaho police retirement benefits",
          "qualifying Idaho firefighter retirement benefits",
          "qualifying military retirement pension"
        ],
        "note": "Idaho says the retirement benefits deduction is limited and recalculated annually; qualification depends on pension type, age or disability status, and filing status.",
        "cfaReview": true
      }
    },
    "sources": [
      {
        "field": "brackets",
        "url": "https://tax.idaho.gov/taxes/income-tax/individual-income/individual-income-tax-rate-schedule/",
        "asOf": "2026-08-15",
        "type": "official-dor",
        "sourceYear": 2025
      },
      {
        "field": "standardDeduction",
        "url": "https://tax.idaho.gov/pressrelease/whats-new-for-2025-income-tax-returns/",
        "asOf": "2026-08-15",
        "type": "official-dor"
      },
      {
        "field": "retirement.exclusion",
        "url": "https://tax.idaho.gov/taxes/income-tax/individual-income/specific-guidance-for-individual-income-tax/specific-guidance-for-individuals-seniors-and-retirees/",
        "asOf": "2026-06-20",
        "type": "official-dor"
      },
      {
        "field": "retirement.exclusion",
        "url": "https://tax.idaho.gov/taxes/income-tax/individual-income/popular-credits-and-deductions/idaho-retirement-benefits-deduction/",
        "asOf": "2026-06-20",
        "type": "official-dor"
      },
      {
        "field": "bracket cross-check",
        "url": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/",
        "asOf": "2026",
        "type": "secondary"
      },
      {
        "field": "2026 withholding table (5.3%; $16,100/$32,200 thresholds)",
        "url": "https://tax.idaho.gov/document-mngr/pubs_EPB00744/",
        "asOf": "2026-08-05",
        "type": "official-dor"
      },
      {
        "field": "standardDeduction.federalAmount",
        "url": "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf",
        "asOf": "2026-08-13",
        "type": "official-government"
      },
      {
        "field": "retirement.exclusion.ageThreshold",
        "url": "https://tax.idaho.gov/document-mngr/forms_efo00089/",
        "asOf": "2026-08-13",
        "type": "official-dor"
      },
      {
        "field": "localIncomeTax.applies",
        "url": "https://tax.idaho.gov/taxes/income-tax/individual-income/individual-income-tax-rate-schedule/",
        "asOf": "2026-08-15",
        "type": "official-dor",
        "sourceYear": 2026
      },
      {
        "field": "standardDeduction",
        "url": "https://tax.idaho.gov/pressrelease/whats-new-for-2025-income-tax-returns/",
        "asOf": "2026-08-15",
        "type": "official-dor",
        "sourceYear": 2026
      }
    ],
    "verifyStatus": "verified",
    "cfaReview": true,
    "verification": {
      "checkedAt": "2026-08-15",
      "checkedBy": "AdvisorWorld engineering — 2026.v14 current-year label and local-tax closeout",
      "workOrder": "AW-WO-DATASET-2026-V14-CURRENT-YEAR-LOCAL-TAX-2026-08-15",
      "method": "Official figures are served with their true source year; local-income-tax applicability is served only with a literal positive receipt or a qualifying official negative receipt, while New Jersey remains explicitly withheld because no qualifying negative receipt was found.",
      "primarySourcesCited": 4,
      "primarySourcesReached": 4,
      "confirmedChecks": 8,
      "totalChecks": 9,
      "confirmedClaims": [
        "bracketFloor.marriedJoint|$9,622",
        "bracketFloor.single|$4,811",
        "rate|0%",
        "rate|5.3%",
        "retirement.exclusion.ageThreshold|65",
        "retirement.socialSecurity|not-taxed",
        "standardDeduction.marriedJoint|$32,200",
        "standardDeduction.single|$16,100"
      ],
      "citedSources": [
        "https://tax.idaho.gov/taxes/income-tax/individual-income/individual-income-tax-rate-schedule/",
        "https://tax.idaho.gov/document-mngr/forms_efo00089/",
        "https://tax.idaho.gov/taxes/income-tax/individual-income/specific-guidance-for-individual-income-tax/specific-guidance-for-individuals-seniors-and-retirees/",
        "https://tax.idaho.gov/pressrelease/whats-new-for-2025-income-tax-returns/",
        "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf"
      ],
      "citedSourcesByGroup": {
        "hasStateIncomeTax": [],
        "rate": [
          "https://tax.idaho.gov/taxes/income-tax/individual-income/individual-income-tax-rate-schedule/"
        ],
        "standardDeduction": [
          "https://tax.idaho.gov/pressrelease/whats-new-for-2025-income-tax-returns/",
          "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf"
        ],
        "localIncomeTax": [
          "https://tax.idaho.gov/taxes/income-tax/individual-income/individual-income-tax-rate-schedule/"
        ],
        "retirement": [
          "https://tax.idaho.gov/document-mngr/forms_efo00089/",
          "https://tax.idaho.gov/taxes/income-tax/individual-income/specific-guidance-for-individual-income-tax/specific-guidance-for-individuals-seniors-and-retirees/"
        ]
      },
      "unresolved": [],
      "notApplicable": [
        "localIncomeTax.applies|false"
      ],
      "derived": [],
      "derivations": {},
      "caveats": [],
      "conditionReceipts": [],
      "recordRef": "apps/sites/thetrustedadvisor-com/src/data/income-tax/reviews/2026-08-16-v15-citation-ledger-record.json",
      "recordSha256": "7c9016ec6d3d5cfa0e1b3c9d5ad3242baf019f77480f8b2b04df6146c67bf02f",
      "citedSourceRecordsByGroup": {
        "hasStateIncomeTax": [],
        "rate": [
          {
            "url": "https://tax.idaho.gov/taxes/income-tax/individual-income/individual-income-tax-rate-schedule/",
            "field": "brackets",
            "asOf": "2026-08-15",
            "type": "official-dor",
            "sourceYear": 2025
          }
        ],
        "standardDeduction": [
          {
            "url": "https://tax.idaho.gov/pressrelease/whats-new-for-2025-income-tax-returns/",
            "field": "standardDeduction",
            "asOf": "2026-08-15",
            "type": "official-dor",
            "sourceYear": 2026
          },
          {
            "url": "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf",
            "field": "standardDeduction.federalAmount",
            "asOf": "2026-08-13",
            "type": "official-government",
            "sourceYear": null
          }
        ],
        "localIncomeTax": [
          {
            "url": "https://tax.idaho.gov/taxes/income-tax/individual-income/individual-income-tax-rate-schedule/",
            "field": "localIncomeTax.applies",
            "asOf": "2026-08-15",
            "type": "official-dor",
            "sourceYear": 2026
          }
        ],
        "retirement": [
          {
            "url": "https://tax.idaho.gov/document-mngr/forms_efo00089/",
            "field": "retirement.exclusion.ageThreshold",
            "asOf": "2026-08-13",
            "type": "official-dor",
            "sourceYear": null
          },
          {
            "url": "https://tax.idaho.gov/taxes/income-tax/individual-income/specific-guidance-for-individual-income-tax/specific-guidance-for-individuals-seniors-and-retirees/",
            "field": "retirement.exclusion",
            "asOf": "2026-06-20",
            "type": "official-dor",
            "sourceYear": null
          }
        ]
      }
    },
    "rateScheduleScope": {
      "scope": "filingStatus",
      "evidence": []
    }
  },
  {
    "code": "IL",
    "name": "Illinois",
    "hasStateIncomeTax": true,
    "taxYear": 2026,
    "structure": "flat",
    "filing": {
      "single": {
        "standardDeduction": 0,
        "standardDeductionNote": "Illinois does not provide a conventional state standard deduction. Illinois taxable income is based largely on federal adjusted gross income, subject to state additions, subtractions and applicable personal exemptions.",
        "brackets": [
          {
            "floor": 0,
            "rate": 0.0495
          }
        ],
        "standardDeductionTreatment": {
          "kind": "personal-exemption-or-credit-instead",
          "taxYear": 2026,
          "sourceYear": 2026,
          "status": "verified",
          "label": "Personal exemption instead",
          "note": "Illinois uses personal exemption allowances rather than a separate state standard deduction. The 2026 allowance is $2,925 per exemption, subject to Illinois income limits, with additional age and blindness allowances.",
          "source": {
            "field": "standardDeductionTreatment",
            "url": "https://tax.illinois.gov/questionsandanswers/answer.851.html",
            "asOf": "2026-09-01",
            "type": "official-dor",
            "sourceYear": 2026
          }
        }
      },
      "marriedJoint": {
        "standardDeduction": 0,
        "standardDeductionNote": "Illinois does not provide a conventional state standard deduction. Illinois taxable income is based largely on federal adjusted gross income, subject to state additions, subtractions and applicable personal exemptions.",
        "brackets": [
          {
            "floor": 0,
            "rate": 0.0495
          }
        ],
        "standardDeductionTreatment": {
          "kind": "personal-exemption-or-credit-instead",
          "taxYear": 2026,
          "sourceYear": 2026,
          "status": "verified",
          "label": "Personal exemption instead",
          "note": "Illinois uses personal exemption allowances rather than a separate state standard deduction. The 2026 allowance is $2,925 per exemption, subject to Illinois income limits, with additional age and blindness allowances.",
          "source": {
            "field": "standardDeductionTreatment",
            "url": "https://tax.illinois.gov/questionsandanswers/answer.851.html",
            "asOf": "2026-09-01",
            "type": "official-dor",
            "sourceYear": 2026
          }
        }
      }
    },
    "localIncomeTax": {
      "applies": false,
      "rangeMin": 0,
      "rangeMax": 0,
      "typical": 0,
      "appliesTo": "No local individual income tax modeled.",
      "note": "No local individual income tax was identified in Illinois Department of Revenue individual income-tax guidance during this pass.",
      "source": "https://tax.illinois.gov/research/taxrates/income.html",
      "asOf": "2026-06-20"
    },
    "retirement": {
      "socialSecurityTaxed": false,
      "socialSecurity": {
        "classification": "not-taxed",
        "note": "Illinois permits taxpayers to subtract federally taxed Social Security benefits."
      },
      "treatment": "exempt",
      "note": "Illinois excludes federally taxed Social Security benefits and many qualifying retirement-plan distributions, including qualifying pension, governmental-plan, IRA, 401(k), railroad-retirement and deferred-compensation distributions. Eligibility depends on the type and source of the payment.",
      "exclusion": {
        "maxAmount": null,
        "ageThreshold": 0,
        "appliesTo": [
          "Social Security",
          "qualified employee benefit plans",
          "401(k)",
          "IRA",
          "self-employed retirement plan",
          "Roth conversion income",
          "state and local government deferred compensation",
          "government retirement plan",
          "military retirement plan",
          "railroad retirement income"
        ],
        "note": "IDOR says Illinois does not tax the federally taxed portion of listed retirement and Social Security income; the exclusion is not limited to a single maxAmount.",
        "cfaReview": true
      }
    },
    "sources": [
      {
        "field": "brackets",
        "url": "https://tax.illinois.gov/research/taxrates/income.html",
        "asOf": "2026-06-20",
        "type": "official-dor"
      },
      {
        "field": "standardDeduction",
        "url": "https://tax.illinois.gov/forms/incometax/currentyear/individual/il-1040-instr/what-is-new.html",
        "asOf": "2026-06-20",
        "type": "official-dor"
      },
      {
        "field": "retirement.exclusion",
        "url": "https://tax.illinois.gov/questionsandanswers/answer.99.html",
        "asOf": "2026-06-20",
        "type": "official-dor"
      },
      {
        "field": "bracket cross-check",
        "url": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/",
        "asOf": "2026",
        "type": "secondary"
      },
      {
        "field": "retirement.socialSecurity",
        "url": "https://tax.illinois.gov/individuals/credits/retirementincome.html",
        "asOf": "2026-08-15",
        "type": "official-dor"
      },
      {
        "field": "localIncomeTax.applies",
        "url": "https://tax.illinois.gov/forms/incometax/currentyear/individual/il-1040-instr/what-is-new.html",
        "asOf": "2026-08-15",
        "type": "official-dor",
        "sourceYear": 2026
      },
      {
        "field": "standardDeductionTreatment",
        "url": "https://tax.illinois.gov/questionsandanswers/answer.851.html",
        "asOf": "2026-09-01",
        "type": "official-dor",
        "sourceYear": 2026
      }
    ],
    "verifyStatus": "verified",
    "cfaReview": true,
    "verification": {
      "checkedAt": "2026-08-15",
      "checkedBy": "AdvisorWorld engineering — 2026.v14 current-year label and local-tax closeout",
      "workOrder": "AW-WO-DATASET-2026-V14-CURRENT-YEAR-LOCAL-TAX-2026-08-15",
      "method": "Official figures are served with their true source year; local-income-tax applicability is served only with a literal positive receipt or a qualifying official negative receipt, while New Jersey remains explicitly withheld because no qualifying negative receipt was found.",
      "primarySourcesCited": 3,
      "primarySourcesReached": 3,
      "confirmedChecks": 3,
      "totalChecks": 7,
      "confirmedClaims": [
        "rateScheduleScope|uniform",
        "rate|4.95%",
        "retirement.socialSecurity|not-taxed"
      ],
      "citedSources": [
        "https://tax.illinois.gov/forms/incometax/currentyear/individual/il-1040-instr/what-is-new.html",
        "https://tax.illinois.gov/research/taxrates/income.html",
        "https://tax.illinois.gov/individuals/credits/retirementincome.html"
      ],
      "citedSourcesByGroup": {
        "hasStateIncomeTax": [],
        "rate": [
          "https://tax.illinois.gov/research/taxrates/income.html"
        ],
        "standardDeduction": [
          "https://tax.illinois.gov/questionsandanswers/answer.851.html"
        ],
        "localIncomeTax": [
          "https://tax.illinois.gov/forms/incometax/currentyear/individual/il-1040-instr/what-is-new.html"
        ],
        "retirement": [
          "https://tax.illinois.gov/individuals/credits/retirementincome.html"
        ]
      },
      "unresolved": [],
      "notApplicable": [
        "localIncomeTax.applies|false",
        "retirement.exclusion.ageThreshold|0",
        "standardDeduction.marriedJoint|$0 (no standard deduction)",
        "standardDeduction.single|$0 (no standard deduction)"
      ],
      "derived": [],
      "derivations": {},
      "caveats": [
        "2026.v17 standard-deduction treatment closure: Personal exemption instead."
      ],
      "conditionReceipts": [],
      "recordRef": "apps/sites/thetrustedadvisor-com/src/data/income-tax/reviews/2026-08-16-v15-citation-ledger-record.json",
      "recordSha256": "7c9016ec6d3d5cfa0e1b3c9d5ad3242baf019f77480f8b2b04df6146c67bf02f",
      "citedSourceRecordsByGroup": {
        "hasStateIncomeTax": [],
        "rate": [
          {
            "url": "https://tax.illinois.gov/research/taxrates/income.html",
            "field": "brackets",
            "asOf": "2026-06-20",
            "type": "official-dor",
            "sourceYear": null
          }
        ],
        "standardDeduction": [
          {
            "field": "standardDeductionTreatment",
            "url": "https://tax.illinois.gov/questionsandanswers/answer.851.html",
            "asOf": "2026-09-01",
            "type": "official-dor",
            "sourceYear": 2026
          }
        ],
        "localIncomeTax": [
          {
            "url": "https://tax.illinois.gov/forms/incometax/currentyear/individual/il-1040-instr/what-is-new.html",
            "field": "localIncomeTax.applies",
            "asOf": "2026-08-15",
            "type": "official-dor",
            "sourceYear": 2026
          }
        ],
        "retirement": [
          {
            "url": "https://tax.illinois.gov/individuals/credits/retirementincome.html",
            "field": "retirement.socialSecurity",
            "asOf": "2026-08-15",
            "type": "official-dor",
            "sourceYear": null
          }
        ]
      }
    },
    "rateScheduleScope": {
      "scope": "uniform",
      "evidence": [
        {
          "basis": "published-schedule-structure",
          "sourceUrl": "https://tax.illinois.gov/research/taxrates/income.html",
          "quote": "line 76: 4.95 percent of net income",
          "rationale": "The v9 single and married-joint bracket arrays are identical, and the cited published rate-schedule receipt does not carry separate single or married-joint rate columns in this evidence record."
        }
      ]
    }
  },
  {
    "code": "IN",
    "name": "Indiana",
    "hasStateIncomeTax": true,
    "taxYear": 2026,
    "structure": "flat",
    "effective": "2026 state rate 2.95%; scheduled to decline to 2.90% for 2027.",
    "filing": {
      "single": {
        "standardDeduction": 0,
        "standardDeductionNote": "Indiana does not provide a conventional state standard deduction. Taxable income is based on federal adjusted gross income, subject to Indiana additions, deductions and exemptions (generally $1,000 per taxpayer and qualifying dependent; $2,000 for a married joint return).",
        "brackets": [
          {
            "floor": 0,
            "rate": 0.0295
          }
        ],
        "standardDeductionTreatment": {
          "kind": "personal-exemption-or-credit-instead",
          "taxYear": 2026,
          "sourceYear": 2026,
          "status": "verified",
          "label": "Indiana deductions and exemptions instead",
          "note": "Indiana starts from federal adjusted gross income and applies Indiana additions, deductions, and personal/dependent exemptions rather than a fixed state standard deduction.",
          "source": {
            "field": "standardDeductionTreatment",
            "url": "https://www.in.gov/dor/i-am-a/individual/first-time-filer/your-indiana-tax-return-line-by-line/",
            "asOf": "2026-09-01",
            "type": "official-dor",
            "sourceYear": 2026
          }
        }
      },
      "marriedJoint": {
        "standardDeduction": 0,
        "standardDeductionNote": "Indiana does not provide a conventional state standard deduction. Taxable income is based on federal adjusted gross income, subject to Indiana additions, deductions and exemptions (generally $1,000 per taxpayer and qualifying dependent; $2,000 for a married joint return).",
        "brackets": [
          {
            "floor": 0,
            "rate": 0.0295
          }
        ],
        "standardDeductionTreatment": {
          "kind": "personal-exemption-or-credit-instead",
          "taxYear": 2026,
          "sourceYear": 2026,
          "status": "verified",
          "label": "Indiana deductions and exemptions instead",
          "note": "Indiana starts from federal adjusted gross income and applies Indiana additions, deductions, and personal/dependent exemptions rather than a fixed state standard deduction.",
          "source": {
            "field": "standardDeductionTreatment",
            "url": "https://www.in.gov/dor/i-am-a/individual/first-time-filer/your-indiana-tax-return-line-by-line/",
            "asOf": "2026-09-01",
            "type": "official-dor",
            "sourceYear": 2026
          }
        }
      }
    },
    "localIncomeTax": {
      "applies": true,
      "rangeMin": 0.005,
      "rangeMax": 0.03,
      "typical": 0,
      "appliesTo": "County adjusted gross income tax, where applicable.",
      "note": "Indiana Department of Revenue publishes county adjusted gross income tax rates in Departmental Notice #1. The applicable rate varies by county and may be adjusted during the year (January and October); use the current schedule for the taxpayer's county. The numeric range here is an engine bound, not a statement of any particular county's rate. Complete county coverage is not asserted by this dataset.",
      "source": "https://www.in.gov/dor/files/dn01.pdf",
      "asOf": "2026-06-20"
    },
    "retirement": {
      "socialSecurityTaxed": false,
      "socialSecurity": {
        "classification": "not-taxed",
        "note": "Indiana excludes Social Security and Railroad Retirement benefits."
      },
      "treatment": "partial",
      "note": "Indiana excludes Social Security and Railroad Retirement benefits. Military retirement income and survivor benefits are deductible, and limited deductions may apply to qualifying federal civil-service and disability retirement income. Other retirement distributions may remain taxable.",
      "exclusion": {
        "maxAmount": null,
        "ageThreshold": null,
        "appliesTo": [
          "Social Security",
          "Railroad Retirement Board benefits",
          "federal civil service annuity",
          "military retirement income",
          "survivor benefits"
        ],
        "note": "Indiana retirement deductions vary by benefit type and eligibility; the row does not reduce those formulas to one automatic maxAmount.",
        "cfaReview": true
      }
    },
    "sources": [
      {
        "field": "brackets, standardDeduction",
        "url": "https://www.in.gov/dor/resources/tax-rates-and-reports/rates-fees-and-penalties/",
        "asOf": "2026-06-20",
        "type": "official-dor"
      },
      {
        "field": "localIncomeTax",
        "url": "https://www.in.gov/dor/files/dn01.pdf",
        "asOf": "2026-06-20",
        "type": "official-dor"
      },
      {
        "field": "retirement.exclusion",
        "url": "https://www.in.gov/dor/i-am-a/individual/deductions/",
        "asOf": "2026-06-20",
        "type": "official-dor"
      },
      {
        "field": "retirement.exclusion",
        "url": "https://www.in.gov/dor/files/ib26.pdf",
        "asOf": "2026-06-20",
        "type": "official-dor"
      },
      {
        "field": "bracket cross-check",
        "url": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/",
        "asOf": "2026",
        "type": "secondary"
      },
      {
        "field": "localIncomeTax.applies",
        "url": "https://www.in.gov/dor/files/dn01.pdf",
        "asOf": "2026-08-15",
        "type": "official-government",
        "sourceYear": 2026
      },
      {
        "field": "standardDeductionTreatment",
        "url": "https://www.in.gov/dor/i-am-a/individual/first-time-filer/your-indiana-tax-return-line-by-line/",
        "asOf": "2026-09-01",
        "type": "official-dor",
        "sourceYear": 2026
      }
    ],
    "verifyStatus": "verified",
    "cfaReview": true,
    "verification": {
      "checkedAt": "2026-08-15",
      "checkedBy": "AdvisorWorld engineering — 2026.v14 current-year label and local-tax closeout",
      "workOrder": "AW-WO-DATASET-2026-V14-CURRENT-YEAR-LOCAL-TAX-2026-08-15",
      "method": "Official figures are served with their true source year; local-income-tax applicability is served only with a literal positive receipt or a qualifying official negative receipt, while New Jersey remains explicitly withheld because no qualifying negative receipt was found.",
      "primarySourcesCited": 3,
      "primarySourcesReached": 3,
      "confirmedChecks": 4,
      "totalChecks": 7,
      "confirmedClaims": [
        "localIncomeTax.applies|true",
        "rateScheduleScope|uniform",
        "rate|2.95%",
        "retirement.socialSecurity|not-taxed"
      ],
      "citedSources": [
        "https://www.in.gov/dor/files/dn01.pdf",
        "https://www.in.gov/dor/resources/tax-rates-and-reports/rates-fees-and-penalties/",
        "https://www.in.gov/dor/i-am-a/individual/deductions/"
      ],
      "citedSourcesByGroup": {
        "hasStateIncomeTax": [],
        "rate": [
          "https://www.in.gov/dor/resources/tax-rates-and-reports/rates-fees-and-penalties/"
        ],
        "standardDeduction": [
          "https://www.in.gov/dor/i-am-a/individual/first-time-filer/your-indiana-tax-return-line-by-line/"
        ],
        "localIncomeTax": [
          "https://www.in.gov/dor/files/dn01.pdf"
        ],
        "retirement": [
          "https://www.in.gov/dor/i-am-a/individual/deductions/"
        ]
      },
      "unresolved": [],
      "notApplicable": [
        "standardDeduction.marriedJoint|$0 (no standard deduction)",
        "standardDeduction.single|$0 (no standard deduction)"
      ],
      "derived": [
        "localIncomeTax.rangeMax|3%"
      ],
      "derivations": {},
      "caveats": [
        "localIncomeTax.rangeMax|3% is derived across cited local jurisdictions and is not a single statewide source-published ceiling.",
        "2026.v17 standard-deduction treatment closure: Indiana deductions and exemptions instead."
      ],
      "conditionReceipts": [],
      "recordRef": "apps/sites/thetrustedadvisor-com/src/data/income-tax/reviews/2026-08-16-v15-citation-ledger-record.json",
      "recordSha256": "7c9016ec6d3d5cfa0e1b3c9d5ad3242baf019f77480f8b2b04df6146c67bf02f",
      "citedSourceRecordsByGroup": {
        "hasStateIncomeTax": [],
        "rate": [
          {
            "url": "https://www.in.gov/dor/resources/tax-rates-and-reports/rates-fees-and-penalties/",
            "field": "brackets, standardDeduction",
            "asOf": "2026-06-20",
            "type": "official-dor",
            "sourceYear": null
          }
        ],
        "standardDeduction": [
          {
            "field": "standardDeductionTreatment",
            "url": "https://www.in.gov/dor/i-am-a/individual/first-time-filer/your-indiana-tax-return-line-by-line/",
            "asOf": "2026-09-01",
            "type": "official-dor",
            "sourceYear": 2026
          }
        ],
        "localIncomeTax": [
          {
            "url": "https://www.in.gov/dor/files/dn01.pdf",
            "field": "localIncomeTax.applies",
            "asOf": "2026-08-15",
            "type": "official-government",
            "sourceYear": 2026
          }
        ],
        "retirement": [
          {
            "url": "https://www.in.gov/dor/i-am-a/individual/deductions/",
            "field": "retirement.exclusion",
            "asOf": "2026-06-20",
            "type": "official-dor",
            "sourceYear": null
          }
        ]
      }
    },
    "rateScheduleScope": {
      "scope": "uniform",
      "evidence": [
        {
          "basis": "published-schedule-structure",
          "sourceUrl": "https://www.in.gov/dor/resources/tax-rates-and-reports/rates-fees-and-penalties/",
          "quote": "line 358: The Indiana Individual adjusted gross income tax rate for 2026 is 2.95% and will adjust in 2027 to 2.90% .",
          "rationale": "The v9 single and married-joint bracket arrays are identical, and the cited published rate-schedule receipt does not carry separate single or married-joint rate columns in this evidence record."
        }
      ]
    }
  },
  {
    "code": "IA",
    "name": "Iowa",
    "hasStateIncomeTax": true,
    "taxYear": 2026,
    "structure": "flat",
    "filing": {
      "single": {
        "standardDeduction": null,
        "standardDeductionNote": "Iowa does not provide a separate conventional state standard deduction under the current individual income tax calculation.",
        "brackets": [
          {
            "floor": 0,
            "rate": 0.038
          }
        ],
        "standardDeductionTreatment": {
          "kind": "no-separate-deduction",
          "taxYear": 2026,
          "sourceYear": 2026,
          "status": "not-applicable",
          "label": "No separate state standard deduction",
          "note": "Iowa does not provide a separate conventional state standard deduction under the current individual income tax calculation.",
          "source": {
            "url": "https://revenue.iowa.gov/taxes/tax-guidance/individual-income-tax/1040-expanded-instructions/iowa-tax",
            "field": "standardDeduction",
            "asOf": "2026-08-15",
            "type": "official-dor",
            "sourceYear": 2026
          }
        }
      },
      "marriedJoint": {
        "standardDeduction": null,
        "standardDeductionNote": "Iowa does not provide a separate conventional state standard deduction under the current individual income tax calculation.",
        "brackets": [
          {
            "floor": 0,
            "rate": 0.038
          }
        ],
        "standardDeductionTreatment": {
          "kind": "no-separate-deduction",
          "taxYear": 2026,
          "sourceYear": 2026,
          "status": "not-applicable",
          "label": "No separate state standard deduction",
          "note": "Iowa does not provide a separate conventional state standard deduction under the current individual income tax calculation.",
          "source": {
            "url": "https://revenue.iowa.gov/taxes/tax-guidance/individual-income-tax/1040-expanded-instructions/iowa-tax",
            "field": "standardDeduction",
            "asOf": "2026-08-15",
            "type": "official-dor",
            "sourceYear": 2026
          }
        }
      }
    },
    "localIncomeTax": {
      "applies": true,
      "rangeMin": 0,
      "rangeMax": 0.2,
      "typical": 0,
      "appliesTo": "School district surtax and county EMS surtax, calculated as a percentage of Iowa tax liability rather than taxable income.",
      "note": "Yes. Certain school districts impose an income surtax of up to 20% of Iowa income tax liability. Certain counties may also impose an emergency-medical-services surtax of up to 1% of state income tax liability. These percentages are applied to Iowa tax liability, not directly to taxable income; consult the current Iowa surtax table for the taxpayer's district. The typical value remains 0 because these surtaxes apply to tax liability rather than directly to taxable income. Full municipal enumeration is out of scope.",
      "source": "https://revenue.iowa.gov/taxes/tax-guidance/individual-income-tax/1040-expanded-instructions/school-district-surtaxemergency",
      "asOf": "2026-06-20"
    },
    "retirement": {
      "socialSecurityTaxed": false,
      "socialSecurity": {
        "classification": "not-taxed",
        "note": "Social Security benefits are excluded from Iowa taxable income."
      },
      "treatment": "exempt",
      "note": "Iowa excludes qualifying retirement income received by eligible taxpayers age 55 or older, disabled taxpayers and specified surviving spouses or survivors. Qualifying pensions, IRAs and employer retirement plans may be excluded, but nonqualified deferred-compensation plans and most nonqualified annuities do not qualify. Social Security benefits are also excluded from Iowa taxable income.",
      "exclusion": {
        "maxAmount": null,
        "ageThreshold": 55,
        "alsoIfDisabled": true,
        "appliesTo": [
          "defined benefit plan",
          "defined contribution plan",
          "annuity from a qualifying retirement plan",
          "IRA",
          "Roth IRA",
          "SEP",
          "SIMPLE IRA",
          "401(k)",
          "457(b)",
          "IPERS",
          "ESOP",
          "Keogh plan"
        ],
        "note": "Iowa DOR guidance says qualifying retirement income is excluded for eligible taxpayers, but nonqualified annuities do not qualify; apply only after income type and eligibility review.",
        "cfaReview": true
      }
    },
    "sources": [
      {
        "field": "brackets",
        "url": "https://revenue.iowa.gov/press-release/2025-10-21/idr-announces-2026-individual-income-tax-and-interest-rates",
        "asOf": "2026-06-20",
        "type": "official-dor",
        "sourceYear": 2026
      },
      {
        "field": "standardDeduction",
        "url": "https://revenue.iowa.gov/taxes/tax-guidance/individual-income-tax/1040-expanded-instructions/iowa-tax",
        "asOf": "2026-08-15",
        "type": "official-dor"
      },
      {
        "field": "localIncomeTax",
        "url": "https://revenue.iowa.gov/taxes/tax-guidance/individual-income-tax/1040-expanded-instructions/school-district-surtaxemergency",
        "asOf": "2026-06-20",
        "type": "official-dor"
      },
      {
        "field": "retirement.exclusion",
        "url": "https://revenue.iowa.gov/taxes/tax-guidance/individual-income-tax/retirement-income-tax-guidance",
        "asOf": "2026-06-20",
        "type": "official-dor"
      },
      {
        "field": "bracket cross-check",
        "url": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/",
        "asOf": "2026",
        "type": "secondary"
      },
      {
        "field": "retirement.socialSecurity",
        "url": "https://revenue.iowa.gov/media/4435/download?inline=",
        "asOf": "2026-08-15",
        "type": "official-dor"
      },
      {
        "field": "localIncomeTax.applies",
        "url": "https://revenue.iowa.gov/taxes/tax-guidance/individual-income-tax/1040-expanded-instructions/school-district-surtaxemergency",
        "asOf": "2026-08-15",
        "type": "official-government",
        "sourceYear": 2026
      },
      {
        "field": "standardDeduction",
        "url": "https://revenue.iowa.gov/taxes/tax-guidance/individual-income-tax/1040-expanded-instructions/iowa-tax",
        "asOf": "2026-08-15",
        "type": "official-dor",
        "sourceYear": 2026
      }
    ],
    "verifyStatus": "verified",
    "cfaReview": true,
    "verification": {
      "checkedAt": "2026-08-15",
      "checkedBy": "AdvisorWorld engineering — 2026.v14 current-year label and local-tax closeout",
      "workOrder": "AW-WO-DATASET-2026-V14-CURRENT-YEAR-LOCAL-TAX-2026-08-15",
      "method": "Official figures are served with their true source year; local-income-tax applicability is served only with a literal positive receipt or a qualifying official negative receipt, while New Jersey remains explicitly withheld because no qualifying negative receipt was found.",
      "primarySourcesCited": 5,
      "primarySourcesReached": 5,
      "confirmedChecks": 5,
      "totalChecks": 8,
      "confirmedClaims": [
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        "rate|3.8%",
        "retirement.exclusion.ageThreshold|55",
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      "citedSources": [
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        "https://revenue.iowa.gov/press-release/2025-10-21/idr-announces-2026-individual-income-tax-and-interest-rates",
        "https://revenue.iowa.gov/taxes/tax-guidance/individual-income-tax/retirement-income-tax-guidance",
        "https://revenue.iowa.gov/media/4435/download?inline=",
        "https://revenue.iowa.gov/taxes/tax-guidance/individual-income-tax/1040-expanded-instructions/iowa-tax"
      ],
      "citedSourcesByGroup": {
        "hasStateIncomeTax": [],
        "rate": [
          "https://revenue.iowa.gov/press-release/2025-10-21/idr-announces-2026-individual-income-tax-and-interest-rates"
        ],
        "standardDeduction": [
          "https://revenue.iowa.gov/taxes/tax-guidance/individual-income-tax/1040-expanded-instructions/iowa-tax"
        ],
        "localIncomeTax": [
          "https://revenue.iowa.gov/taxes/tax-guidance/individual-income-tax/1040-expanded-instructions/school-district-surtaxemergency"
        ],
        "retirement": [
          "https://revenue.iowa.gov/taxes/tax-guidance/individual-income-tax/retirement-income-tax-guidance",
          "https://revenue.iowa.gov/media/4435/download?inline="
        ]
      },
      "unresolved": [],
      "notApplicable": [
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        "standardDeduction.single|$0 (no standard deduction)"
      ],
      "derived": [
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      ],
      "derivations": {},
      "caveats": [
        "localIncomeTax.rangeMax|20% is derived across cited local jurisdictions and is not a single statewide source-published ceiling."
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      "conditionReceipts": [],
      "recordRef": "apps/sites/thetrustedadvisor-com/src/data/income-tax/reviews/2026-08-16-v15-citation-ledger-record.json",
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      "citedSourceRecordsByGroup": {
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        "rate": [
          {
            "url": "https://revenue.iowa.gov/press-release/2025-10-21/idr-announces-2026-individual-income-tax-and-interest-rates",
            "field": "brackets",
            "asOf": "2026-06-20",
            "type": "official-dor",
            "sourceYear": 2026
          }
        ],
        "standardDeduction": [
          {
            "url": "https://revenue.iowa.gov/taxes/tax-guidance/individual-income-tax/1040-expanded-instructions/iowa-tax",
            "field": "standardDeduction",
            "asOf": "2026-08-15",
            "type": "official-dor",
            "sourceYear": 2026
          }
        ],
        "localIncomeTax": [
          {
            "url": "https://revenue.iowa.gov/taxes/tax-guidance/individual-income-tax/1040-expanded-instructions/school-district-surtaxemergency",
            "field": "localIncomeTax.applies",
            "asOf": "2026-08-15",
            "type": "official-government",
            "sourceYear": 2026
          }
        ],
        "retirement": [
          {
            "url": "https://revenue.iowa.gov/taxes/tax-guidance/individual-income-tax/retirement-income-tax-guidance",
            "field": "retirement.exclusion",
            "asOf": "2026-06-20",
            "type": "official-dor",
            "sourceYear": null
          },
          {
            "url": "https://revenue.iowa.gov/media/4435/download?inline=",
            "field": "retirement.socialSecurity",
            "asOf": "2026-08-15",
            "type": "official-dor",
            "sourceYear": null
          }
        ]
      }
    },
    "rateScheduleScope": {
      "scope": "uniform",
      "evidence": [
        {
          "basis": "published-schedule-structure",
          "sourceUrl": "https://revenue.iowa.gov/press-release/2025-10-21/idr-announces-2026-individual-income-tax-and-interest-rates",
          "quote": "line 78: Since the enactment of Iowa Senate File 2442 in May 2024, Iowa law provides for a flat tax rate of 3.8 percent. In 2026, all levels of taxable individual income will be subject to this rate.",
          "rationale": "The v9 single and married-joint bracket arrays are identical, and the cited published rate-schedule receipt does not carry separate single or married-joint rate columns in this evidence record."
        }
      ]
    }
  },
  {
    "code": "KS",
    "name": "Kansas",
    "hasStateIncomeTax": true,
    "taxYear": 2026,
    "structure": "graduated",
    "note": "Two-rate graduated structure retained for 2026: 5.2% through $23,000 (single) / $46,000 (married filing jointly) and 5.58% above. Notice 25-06 confirms no rate reduction for tax year 2026.",
    "provisional": {
      "status": "pending-final-2026",
      "groups": [
        "standardDeduction",
        "retirement"
      ],
      "basis": "Tax year 2025 standard-deduction figures are the latest officially published return figures; final tax year 2026 return material is pending. Tax year 2025 retirement figures are the latest officially published return figures; final tax year 2026 return material is pending.",
      "confirm": "Replace or confirm the carried figures when Kansas publishes final tax year 2026 return material. Replace or confirm the retirement figures when final tax year 2026 return material is published.",
      "expected": "Final Kansas tax year 2026 individual income-tax instructions. Final tax year 2026 individual income-tax instructions."
    },
    "filing": {
      "single": {
        "standardDeduction": 3605,
        "standardDeductionNote": "The stated standard deductions match the official tax year 2025 Kansas booklet and the statutory amounts of K.S.A. 79-32,119 (Notice 24-08).",
        "brackets": [
          {
            "floor": 0,
            "rate": 0.052
          },
          {
            "floor": 23000,
            "rate": 0.0558
          }
        ],
        "standardDeductionTreatment": {
          "kind": "fixed",
          "taxYear": 2026,
          "sourceYear": 2025,
          "status": "latest-official-year",
          "label": "Latest officially published standard deduction",
          "note": "The displayed amount is from the latest official source year; final 2026 return instructions are pending.",
          "source": {
            "url": "https://www.ksrevenue.gov/incomebook25.html",
            "field": "brackets, standardDeduction",
            "asOf": "2026-06-20",
            "type": "official-dor",
            "sourceYear": 2025
          }
        }
      },
      "marriedJoint": {
        "standardDeduction": 8240,
        "standardDeductionNote": "The stated standard deductions match the official tax year 2025 Kansas booklet and the statutory amounts of K.S.A. 79-32,119 (Notice 24-08).",
        "brackets": [
          {
            "floor": 0,
            "rate": 0.052
          },
          {
            "floor": 46000,
            "rate": 0.0558
          }
        ],
        "standardDeductionTreatment": {
          "kind": "fixed",
          "taxYear": 2026,
          "sourceYear": 2025,
          "status": "latest-official-year",
          "label": "Latest officially published standard deduction",
          "note": "The displayed amount is from the latest official source year; final 2026 return instructions are pending.",
          "source": {
            "url": "https://www.ksrevenue.gov/incomebook25.html",
            "field": "brackets, standardDeduction",
            "asOf": "2026-06-20",
            "type": "official-dor",
            "sourceYear": 2025
          }
        }
      }
    },
    "localIncomeTax": {
      "applies": false,
      "rangeMin": 0,
      "rangeMax": 0,
      "typical": 0,
      "appliesTo": "No local individual income tax modeled.",
      "note": "Kansas Department of Revenue FAQ says Kansas local jurisdictions cannot impose an income tax.",
      "source": "https://www.ksrevenue.gov/faqs-taxii.html",
      "asOf": "2026-06-20"
    },
    "retirement": {
      "socialSecurityTaxed": false,
      "socialSecurity": {
        "classification": "not-taxed",
        "note": "Kansas excludes Social Security benefits included in federal adjusted gross income for taxable years beginning after December 31, 2023."
      },
      "treatment": "partial",
      "note": "Kansas excludes Social Security benefits and qualifying federal civil-service, military, Railroad Retirement and specified Kansas public-plan benefits. Private pension, IRA and other retirement distributions generally remain taxable unless a specific exclusion applies.",
      "exclusion": {
        "maxAmount": null,
        "ageThreshold": 0,
        "appliesTo": [
          "Social Security",
          "KPERS retirement benefits",
          "Kansas Police and Fireman's Retirement System pension",
          "Kansas Teacher's Retirement annuity",
          "Kansas Highway Patrol pension",
          "military pension",
          "Federal Civil Service annuity",
          "Railroad Retirement benefits"
        ],
        "note": "Kansas retirement exclusions depend on the plan source and whether the federally taxed benefit is entered as a subtraction.",
        "cfaReview": true
      }
    },
    "sources": [
      {
        "field": "brackets, standardDeduction",
        "url": "https://www.ksrevenue.gov/incomebook25.html",
        "asOf": "2026-06-20",
        "type": "official-dor"
      },
      {
        "field": "localIncomeTax, retirement.exclusion",
        "url": "https://www.ksrevenue.gov/faqs-taxii.html",
        "asOf": "2026-06-20",
        "type": "official-dor"
      },
      {
        "field": "bracket cross-check",
        "url": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/",
        "asOf": "2026",
        "type": "secondary"
      },
      {
        "field": "no rate reduction for tax year 2026 (Notice 25-06)",
        "url": "https://www.ksrevenue.gov/taxnotices/notice25-06.pdf",
        "asOf": "2026-08-05",
        "type": "official-dor"
      },
      {
        "field": "statutory rates and standard deductions (Notice 24-08)",
        "url": "https://www.ksrevenue.gov/taxnotices/notice24-08.pdf",
        "asOf": "2026-08-05",
        "type": "official-dor"
      },
      {
        "field": "retirement.socialSecurity",
        "url": "https://www.ksrevenue.gov/incomebook25.html",
        "asOf": "2026-08-15",
        "type": "official-dor",
        "sourceYear": 2025
      },
      {
        "field": "localIncomeTax.applies",
        "url": "https://www.ksrevenue.gov/faqs-taxii.html",
        "asOf": "2026-08-15",
        "type": "official-dor",
        "sourceYear": 2026
      },
      {
        "field": "brackets, standardDeduction",
        "url": "https://www.ksrevenue.gov/incomebook25.html",
        "asOf": "2026-06-20",
        "type": "official-dor",
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    ],
    "verifyStatus": "verified",
    "cfaReview": true,
    "verification": {
      "checkedAt": "2026-08-15",
      "checkedBy": "AdvisorWorld engineering — 2026.v14 current-year label and local-tax closeout",
      "workOrder": "AW-WO-DATASET-2026-V14-CURRENT-YEAR-LOCAL-TAX-2026-08-15",
      "method": "Official figures are served with their true source year; local-income-tax applicability is served only with a literal positive receipt or a qualifying official negative receipt, while New Jersey remains explicitly withheld because no qualifying negative receipt was found.",
      "primarySourcesCited": 3,
      "primarySourcesReached": 3,
      "confirmedChecks": 7,
      "totalChecks": 9,
      "confirmedClaims": [
        "bracketFloor.marriedJoint|$46,000",
        "bracketFloor.single|$23,000",
        "rate|5.2%",
        "rate|5.58%",
        "retirement.socialSecurity|not-taxed",
        "standardDeduction.marriedJoint|$8,240",
        "standardDeduction.single|$3,605"
      ],
      "citedSources": [
        "https://www.ksrevenue.gov/taxnotices/notice24-08.pdf",
        "https://www.ksrevenue.gov/faqs-taxii.html",
        "https://www.ksrevenue.gov/incomebook25.html"
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      "citedSourcesByGroup": {
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        "rate": [
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        ],
        "standardDeduction": [
          "https://www.ksrevenue.gov/incomebook25.html"
        ],
        "localIncomeTax": [
          "https://www.ksrevenue.gov/faqs-taxii.html"
        ],
        "retirement": [
          "https://www.ksrevenue.gov/incomebook25.html"
        ]
      },
      "unresolved": [],
      "notApplicable": [
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        "retirement.exclusion.ageThreshold|0"
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      "derived": [],
      "derivations": {},
      "caveats": [],
      "conditionReceipts": [],
      "recordRef": "apps/sites/thetrustedadvisor-com/src/data/income-tax/reviews/2026-08-16-v15-citation-ledger-record.json",
      "recordSha256": "7c9016ec6d3d5cfa0e1b3c9d5ad3242baf019f77480f8b2b04df6146c67bf02f",
      "citedSourceRecordsByGroup": {
        "hasStateIncomeTax": [],
        "rate": [
          {
            "url": "https://www.ksrevenue.gov/taxnotices/notice24-08.pdf",
            "field": "statutory rates and standard deductions (Notice 24-08)",
            "asOf": "2026-08-05",
            "type": "official-dor",
            "sourceYear": null
          }
        ],
        "standardDeduction": [
          {
            "url": "https://www.ksrevenue.gov/incomebook25.html",
            "field": "brackets, standardDeduction",
            "asOf": "2026-06-20",
            "type": "official-dor",
            "sourceYear": 2025
          }
        ],
        "localIncomeTax": [
          {
            "url": "https://www.ksrevenue.gov/faqs-taxii.html",
            "field": "localIncomeTax.applies",
            "asOf": "2026-08-15",
            "type": "official-dor",
            "sourceYear": 2026
          }
        ],
        "retirement": [
          {
            "url": "https://www.ksrevenue.gov/incomebook25.html",
            "field": "retirement.socialSecurity",
            "asOf": "2026-08-15",
            "type": "official-dor",
            "sourceYear": 2025
          }
        ]
      }
    },
    "rateScheduleScope": {
      "scope": "filingStatus",
      "evidence": []
    },
    "asOfYear": 2025
  },
  {
    "code": "KY",
    "name": "Kentucky",
    "hasStateIncomeTax": true,
    "taxYear": 2026,
    "structure": "flat",
    "filing": {
      "single": {
        "standardDeduction": 3360,
        "brackets": [
          {
            "floor": 0,
            "rate": 0.035
          }
        ],
        "standardDeductionTreatment": {
          "kind": "fixed",
          "taxYear": 2026,
          "sourceYear": 2026,
          "status": "verified",
          "label": "Fixed standard deduction",
          "note": "Fixed amount for the represented filing status.",
          "source": {
            "url": "https://revenue.ky.gov/Forms/2026%20Withholding%20Formula.pdf",
            "field": "brackets, standardDeduction",
            "asOf": "2026-06-20",
            "type": "official-dor",
            "sourceYear": 2026
          }
        }
      },
      "marriedJoint": {
        "standardDeduction": 3360,
        "standardDeductionNote": "Kentucky's 2026 withholding formula lists one standard deduction amount; marriedJoint is set to the same amount.",
        "brackets": [
          {
            "floor": 0,
            "rate": 0.035
          }
        ],
        "standardDeductionTreatment": {
          "kind": "fixed",
          "taxYear": 2026,
          "sourceYear": 2026,
          "status": "verified",
          "label": "Fixed standard deduction",
          "note": "Fixed amount for the represented filing status.",
          "source": {
            "url": "https://revenue.ky.gov/Forms/2026%20Withholding%20Formula.pdf",
            "field": "brackets, standardDeduction",
            "asOf": "2026-06-20",
            "type": "official-dor",
            "sourceYear": 2026
          }
        }
      }
    },
    "localIncomeTax": {
      "applies": true,
      "rangeMin": 0.02,
      "rangeMax": 0.02,
      "typical": 0.02,
      "appliesTo": "Occupational license taxes or payroll taxes imposed by certain Kentucky cities and counties on earned income; separate from the Kentucky individual income tax.",
      "note": "Certain Kentucky cities and counties impose occupational license taxes or payroll taxes on earned income. These are separate from the Kentucky individual income tax and are not administered by the Kentucky Department of Revenue. The published range is limited to the named official locality receipt and is not a statewide ceiling. Full municipal enumeration is out of scope.",
      "source": "https://revenue.ky.gov/Business/Pages/default.aspx",
      "asOf": "2026-06-20"
    },
    "retirement": {
      "socialSecurityTaxed": false,
      "socialSecurity": {
        "classification": "not-taxed",
        "note": "Kentucky excludes Social Security benefits."
      },
      "treatment": "partial",
      "note": "Kentucky excludes Social Security benefits. Taxpayers may also exclude qualifying pension and retirement income up to the statutory exclusion amount ($31,110), with broader treatment possible for certain government service before January 1, 1998. Retirement income exceeding the applicable exclusion generally remains subject to Kentucky income tax.",
      "exclusion": {
        "maxAmount": 31110,
        "ageThreshold": 0,
        "appliesTo": [
          "pension income",
          "retirement income",
          "federal government pension",
          "Commonwealth of Kentucky pension",
          "Kentucky local government pension"
        ],
        "note": "Kentucky DOR says taxpayers may exclude pension and retirement income up to $31,110, and Schedule P may allow more for certain pre-1998 government service.",
        "cfaReview": true
      }
    },
    "sources": [
      {
        "field": "brackets, standardDeduction",
        "url": "https://revenue.ky.gov/Forms/2026%20Withholding%20Formula.pdf",
        "asOf": "2026-06-20",
        "type": "official-dor"
      },
      {
        "field": "retirement.exclusion",
        "url": "https://revenue.ky.gov/Individual/Individual-Income-Tax/Pages/default.aspx",
        "asOf": "2026-06-20",
        "type": "official-dor"
      },
      {
        "field": "localIncomeTax",
        "url": "https://revenue.ky.gov/Business/Pages/default.aspx",
        "asOf": "2026-06-20",
        "type": "official-dor"
      },
      {
        "field": "bracket cross-check",
        "url": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/",
        "asOf": "2026",
        "type": "secondary"
      },
      {
        "field": "retirement.socialSecurity",
        "url": "https://revenue.ky.gov/Individual/Individual-Income-Tax/Pages/default.aspx",
        "asOf": "2026-08-15",
        "type": "official-dor"
      },
      {
        "field": "localIncomeTax.applies",
        "url": "https://grantcounty.ky.gov/occupational-licensing/",
        "asOf": "2026-08-15",
        "type": "official-government",
        "sourceYear": 2026
      },
      {
        "field": "localIncomeTax.rangeMax",
        "url": "https://grantcounty.ky.gov/occupational-licensing/",
        "asOf": "2026-08-15",
        "type": "official-government"
      },
      {
        "field": "brackets, standardDeduction",
        "url": "https://revenue.ky.gov/Forms/2026%20Withholding%20Formula.pdf",
        "asOf": "2026-06-20",
        "type": "official-dor",
        "sourceYear": 2026
      }
    ],
    "verifyStatus": "source-unavailable",
    "cfaReview": true,
    "verification": {
      "checkedAt": "2026-08-15",
      "checkedBy": "AdvisorWorld engineering — 2026.v14 current-year label and local-tax closeout",
      "workOrder": "AW-WO-DATASET-2026-V14-CURRENT-YEAR-LOCAL-TAX-2026-08-15",
      "method": "Official figures are served with their true source year; local-income-tax applicability is served only with a literal positive receipt or a qualifying official negative receipt, while New Jersey remains explicitly withheld because no qualifying negative receipt was found.",
      "primarySourcesCited": 3,
      "primarySourcesReached": 3,
      "confirmedChecks": 7,
      "totalChecks": 9,
      "confirmedClaims": [
        "localIncomeTax.applies|true",
        "localIncomeTax.rangeMax|2%",
        "rateScheduleScope|uniform",
        "rate|3.5%",
        "retirement.socialSecurity|not-taxed",
        "standardDeduction.marriedJoint|$3,360",
        "standardDeduction.single|$3,360"
      ],
      "citedSources": [
        "https://grantcounty.ky.gov/occupational-licensing/",
        "https://revenue.ky.gov/Forms/2026%20Withholding%20Formula.pdf",
        "https://revenue.ky.gov/Individual/Individual-Income-Tax/Pages/default.aspx"
      ],
      "citedSourcesByGroup": {
        "hasStateIncomeTax": [],
        "rate": [
          "https://revenue.ky.gov/Forms/2026%20Withholding%20Formula.pdf"
        ],
        "standardDeduction": [
          "https://revenue.ky.gov/Forms/2026%20Withholding%20Formula.pdf"
        ],
        "localIncomeTax": [
          "https://grantcounty.ky.gov/occupational-licensing/"
        ],
        "retirement": [
          "https://revenue.ky.gov/Individual/Individual-Income-Tax/Pages/default.aspx"
        ]
      },
      "unresolved": [
        {
          "field": "retirement.exclusion.maxAmount",
          "claim": "$31,110",
          "outcome": "source-silent",
          "reason": "Source reviewed but silent: the maximum is conditional, but the available receipt does not state a complete machine-resolvable condition; the scalar is withheld rather than served flat."
        }
      ],
      "notApplicable": [
        "retirement.exclusion.ageThreshold|0"
      ],
      "derived": [],
      "derivations": {},
      "caveats": [],
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      "citedSourceRecordsByGroup": {
        "hasStateIncomeTax": [],
        "rate": [
          {
            "url": "https://revenue.ky.gov/Forms/2026%20Withholding%20Formula.pdf",
            "field": "brackets, standardDeduction",
            "asOf": "2026-06-20",
            "type": "official-dor",
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          }
        ],
        "standardDeduction": [
          {
            "url": "https://revenue.ky.gov/Forms/2026%20Withholding%20Formula.pdf",
            "field": "brackets, standardDeduction",
            "asOf": "2026-06-20",
            "type": "official-dor",
            "sourceYear": 2026
          }
        ],
        "localIncomeTax": [
          {
            "url": "https://grantcounty.ky.gov/occupational-licensing/",
            "field": "localIncomeTax.applies",
            "asOf": "2026-08-15",
            "type": "official-government",
            "sourceYear": 2026
          }
        ],
        "retirement": [
          {
            "url": "https://revenue.ky.gov/Individual/Individual-Income-Tax/Pages/default.aspx",
            "field": "retirement.exclusion",
            "asOf": "2026-06-20",
            "type": "official-dor",
            "sourceYear": null
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        ]
      }
    },
    "rateScheduleScope": {
      "scope": "uniform",
      "evidence": [
        {
          "basis": "published-schedule-structure",
          "sourceUrl": "https://revenue.ky.gov/Forms/2026%20Withholding%20Formula.pdf",
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          "rationale": "The v9 single and married-joint bracket arrays are identical, and the cited published rate-schedule receipt does not carry separate single or married-joint rate columns in this evidence record."
        }
      ]
    }
  },
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    "code": "LA",
    "name": "Louisiana",
    "hasStateIncomeTax": true,
    "taxYear": 2026,
    "structure": "flat",
    "note": "Flat 3% individual income tax beginning with tax year 2025, replacing the former graduated-rate system. Louisiana uses a combined personal exemption and standard deduction rather than a separate conventional state standard deduction.",
    "filing": {
      "single": {
        "standardDeduction": 12500,
        "standardDeductionNote": "Louisiana uses a combined personal exemption and standard deduction rather than a separate conventional state standard deduction.",
        "brackets": [
          {
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            "rate": 0.03
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        ],
        "standardDeductionTreatment": {
          "kind": "fixed",
          "taxYear": 2026,
          "sourceYear": 2026,
          "status": "verified",
          "label": "Fixed standard deduction",
          "note": "Fixed amount for the represented filing status.",
          "source": {
            "url": "https://revenue.louisiana.gov/tax-education-and-faqs/faqs/income-tax-reform/are-there-any-changes-to-the-combined-personal-exemption-standard-deduction/",
            "field": "standardDeduction",
            "asOf": "2026-08-15",
            "type": "official-dor",
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          }
        }
      },
      "marriedJoint": {
        "standardDeduction": 25000,
        "standardDeductionNote": "Louisiana uses a combined personal exemption and standard deduction rather than a separate conventional state standard deduction.",
        "brackets": [
          {
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            "rate": 0.03
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        ],
        "standardDeductionTreatment": {
          "kind": "fixed",
          "taxYear": 2026,
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          "source": {
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            "field": "standardDeduction",
            "asOf": "2026-08-15",
            "type": "official-dor",
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        }
      }
    },
    "localIncomeTax": {
      "applies": false,
      "rangeMin": 0,
      "rangeMax": 0,
      "typical": 0,
      "appliesTo": "No local individual income tax modeled.",
      "note": "No local individual income tax was identified in Louisiana Department of Revenue individual income-tax reform guidance during this pass.",
      "source": "https://revenue.louisiana.gov/tax-education-and-faqs/faqs/income-tax-reform/what-are-the-individual-income-tax-rates-and-brackets/",
      "asOf": "2026-06-20"
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    "retirement": {
      "socialSecurityTaxed": false,
      "socialSecurity": {
        "classification": "not-taxed",
        "note": "Louisiana excludes Social Security benefits."
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      "treatment": "partial",
      "note": "Louisiana excludes Social Security benefits and provides exclusions for certain qualifying retirement income, including specified governmental and military retirement benefits. Other retirement income may remain taxable depending upon the type of benefit and applicable statutory exclusions.",
      "exclusion": {
        "maxAmount": null,
        "ageThreshold": 65,
        "appliesTo": [
          "annual retirement exemption for persons 65 or older",
          "pension income",
          "annuity income",
          "retirement income"
        ],
        "note": "LDR says the annual retirement exemption for persons 65+ is increased to $12,000 for taxable periods beginning on or after January 1, 2025 and adjusted annually. The official 2026 adjusted dollar amount was not extracted in this pass.",
        "cfaReview": true
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    },
    "sources": [
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        "url": "https://revenue.louisiana.gov/tax-education-and-faqs/faqs/income-tax-reform/what-are-the-individual-income-tax-rates-and-brackets/",
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        "type": "official-dor"
      },
      {
        "field": "standardDeduction",
        "url": "https://revenue.louisiana.gov/tax-education-and-faqs/faqs/income-tax-reform/are-there-any-changes-to-the-combined-personal-exemption-standard-deduction/",
        "asOf": "2026-08-15",
        "type": "official-dor"
      },
      {
        "field": "retirement.exclusion",
        "url": "https://revenue.louisiana.gov/tax-education-and-faqs/faqs/income-tax-reform/did-the-annual-retirement-exemption-change/",
        "asOf": "2026-06-20",
        "type": "official-dor"
      },
      {
        "field": "bracket cross-check",
        "url": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/",
        "asOf": "2026",
        "type": "secondary"
      },
      {
        "field": "retirement.socialSecurity",
        "url": "https://revenue.louisiana.gov/tax-education-and-faqs/faqs/individual-income-tax/is-there-a-list-of-retirement-system-benefits-that-may-be-excluded-from-louisiana-income-tax/",
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        "asOf": "2026-08-15",
        "type": "official-dor",
        "sourceYear": 2026
      },
      {
        "field": "standardDeduction",
        "url": "https://revenue.louisiana.gov/tax-education-and-faqs/faqs/income-tax-reform/are-there-any-changes-to-the-combined-personal-exemption-standard-deduction/",
        "asOf": "2026-08-15",
        "type": "official-dor",
        "sourceYear": 2026
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    ],
    "verifyStatus": "verified",
    "cfaReview": true,
    "verification": {
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      "workOrder": "AW-WO-DATASET-2026-V14-CURRENT-YEAR-LOCAL-TAX-2026-08-15",
      "method": "Official figures are served with their true source year; local-income-tax applicability is served only with a literal positive receipt or a qualifying official negative receipt, while New Jersey remains explicitly withheld because no qualifying negative receipt was found.",
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      "primarySourcesReached": 4,
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      "confirmedClaims": [
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      "citedSources": [
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        "standardDeduction": [
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        "localIncomeTax": [
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      "caveats": [],
      "conditionReceipts": [],
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      "citedSourceRecordsByGroup": {
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        ],
        "standardDeduction": [
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            "url": "https://revenue.louisiana.gov/tax-education-and-faqs/faqs/income-tax-reform/are-there-any-changes-to-the-combined-personal-exemption-standard-deduction/",
            "field": "standardDeduction",
            "asOf": "2026-08-15",
            "type": "official-dor",
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        ],
        "localIncomeTax": [
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            "url": "https://revenue.louisiana.gov/tax-education-and-faqs/faqs/income-tax-reform/what-are-the-individual-income-tax-rates-and-brackets/",
            "field": "localIncomeTax.applies",
            "asOf": "2026-08-15",
            "type": "official-dor",
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        ],
        "retirement": [
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            "url": "https://revenue.louisiana.gov/tax-education-and-faqs/faqs/income-tax-reform/did-the-annual-retirement-exemption-change/",
            "field": "retirement.exclusion",
            "asOf": "2026-06-20",
            "type": "official-dor",
            "sourceYear": null
          },
          {
            "url": "https://revenue.louisiana.gov/tax-education-and-faqs/faqs/individual-income-tax/is-there-a-list-of-retirement-system-benefits-that-may-be-excluded-from-louisiana-income-tax/",
            "field": "retirement.socialSecurity",
            "asOf": "2026-08-15",
            "type": "official-dor",
            "sourceYear": null
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        ]
      }
    },
    "rateScheduleScope": {
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      "evidence": [
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          "sourceUrl": "https://revenue.louisiana.gov/tax-education-and-faqs/faqs/income-tax-reform/what-are-the-individual-income-tax-rates-and-brackets/",
          "quote": "line 53: How does the flat 3% individual income tax rate affect withholding for nonresident professional athletes?",
          "rationale": "The v9 single and married-joint bracket arrays are identical, and the cited published rate-schedule receipt does not carry separate single or married-joint rate columns in this evidence record."
        }
      ]
    }
  },
  {
    "code": "ME",
    "name": "Maine",
    "hasStateIncomeTax": true,
    "taxYear": 2026,
    "structure": "graduated",
    "note": "Bracket schedule conformed to the official 2026 MRS rate schedules (Form 1040ES-ME, rev. July 2026): 5.8% / 6.75% / 7.15% with single thresholds $27,400 and $64,850 (cumulative tax $1,589 and $4,117) and married-filing-jointly thresholds $54,850 and $129,750 (cumulative tax $3,181 and $8,237); 2026 cost-of-living adjustment factors 1.303 (lowest dollar amounts) and 1.298 (highest). The top calculator row reflects the statutory 7.15% rate plus Maine's 2% income tax surcharge on the portion of Maine taxable income greater than $1,000,000 (single), $750,000 (married filing separately) or $1,500,000 (married filing jointly or head of household) — Form 1040ES-ME Note (1).",
    "effective": "The 2% income tax surcharge applies for tax years beginning on or after January 1, 2026; for tax years beginning on or after January 1, 2027, the surcharge dollar thresholds are adjusted for inflation.",
    "filing": {
      "single": {
        "standardDeduction": {
          "value": 15700,
          "condition": {
            "type": "income-phaseout",
            "threshold": 102250,
            "denominator": 75000,
            "fractionDecimals": 4,
            "basis": "Maine adjusted gross income"
          }
        },
        "standardDeductionNote": "2026 standard deduction $15,700 (single) per Form 1040ES-ME; may be reduced when Maine AGI exceeds $102,250 (phaseout worksheet).",
        "brackets": [
          {
            "floor": 0,
            "rate": 0.058
          },
          {
            "floor": 27400,
            "rate": 0.0675
          },
          {
            "floor": 64850,
            "rate": 0.0715
          },
          {
            "floor": 1000000,
            "rate": 0.0915
          }
        ],
        "standardDeductionTreatment": {
          "kind": "conditional-or-phased",
          "taxYear": 2026,
          "sourceYear": 2026,
          "status": "verified",
          "label": "Conditional standard deduction",
          "note": "The deduction depends on taxpayer facts; the displayed amount is not universally available.",
          "source": {
            "url": "https://www.maine.gov/revenue/sites/maine.gov.revenue/files/2026-05/ind_tax_rate_sched_2026_rev.pdf",
            "field": "standardDeduction",
            "asOf": "2026-08-15",
            "type": "official-dor",
            "sourceYear": 2026
          }
        }
      },
      "marriedJoint": {
        "standardDeduction": {
          "value": 31400,
          "condition": {
            "type": "income-phaseout",
            "threshold": 204550,
            "denominator": 150000,
            "fractionDecimals": 4,
            "basis": "Maine adjusted gross income"
          }
        },
        "standardDeductionNote": "2026 standard deduction $31,400 (married filing jointly or qualifying surviving spouse) per Form 1040ES-ME; may be reduced when Maine AGI exceeds $102,250.",
        "brackets": [
          {
            "floor": 0,
            "rate": 0.058
          },
          {
            "floor": 54850,
            "rate": 0.0675
          },
          {
            "floor": 129750,
            "rate": 0.0715
          },
          {
            "floor": 1500000,
            "rate": 0.0915
          }
        ],
        "standardDeductionTreatment": {
          "kind": "conditional-or-phased",
          "taxYear": 2026,
          "sourceYear": 2026,
          "status": "verified",
          "label": "Conditional standard deduction",
          "note": "The deduction depends on taxpayer facts; the displayed amount is not universally available.",
          "source": {
            "url": "https://www.maine.gov/revenue/sites/maine.gov.revenue/files/2026-05/ind_tax_rate_sched_2026_rev.pdf",
            "field": "standardDeduction",
            "asOf": "2026-08-15",
            "type": "official-dor",
            "sourceYear": 2026
          }
        }
      }
    },
    "localIncomeTax": {
      "applies": false,
      "rangeMin": 0,
      "rangeMax": 0,
      "typical": 0,
      "appliesTo": "No local individual income tax modeled.",
      "note": "No local individual income tax was identified in Maine Revenue Services individual income-tax guidance during this pass.",
      "source": "https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/ind_tax_rate_sched_2026.pdf",
      "asOf": "2026-06-20"
    },
    "retirement": {
      "socialSecurityTaxed": false,
      "socialSecurity": {
        "classification": "not-taxed",
        "note": "Maine excludes Social Security benefits from state income taxation."
      },
      "treatment": "partial",
      "note": "Maine excludes Social Security benefits from state income taxation and provides a pension deduction for qualifying retirement benefits, subject to statutory limitations and coordination with Social Security benefits received. The maximum pension income deduction is $49,824 for tax year 2026.",
      "exclusion": {
        "maxAmount": 49824,
        "ageThreshold": 0,
        "appliesTo": [
          "military retirement pay",
          "state pension benefits",
          "federal pension benefits",
          "qualified pension plans",
          "employee annuities",
          "eligible deferred compensation plans",
          "IRA",
          "Roth IRA",
          "SIMPLE IRA",
          "SEP"
        ],
        "note": "Maine's 2026 estimated-tax worksheet says the maximum pension income deduction is $49,824; non-military deduction is reduced by Social Security and Railroad Retirement benefits and may phase out by income.",
        "cfaReview": true
      }
    },
    "sources": [
      {
        "field": "brackets, standardDeduction",
        "url": "https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/ind_tax_rate_sched_2026.pdf",
        "asOf": "2026-06-20",
        "type": "official-dor"
      },
      {
        "field": "retirement.exclusion",
        "url": "https://www.maine.gov/revenue/faq/individual-income-tax",
        "asOf": "2026-06-20",
        "type": "official-dor"
      },
      {
        "field": "retirement.exclusion",
        "url": "https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/26_1040es_fillable.pdf",
        "asOf": "2026-06-20",
        "type": "official-dor"
      },
      {
        "field": "bracket cross-check",
        "url": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/",
        "asOf": "2026",
        "type": "secondary"
      },
      {
        "field": "brackets, standardDeduction, surcharge, pension deduction (2026)",
        "url": "https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/26_1040es_fillable.pdf",
        "asOf": "2026-08-05",
        "type": "official-dor"
      },
      {
        "field": "standardDeduction",
        "url": "https://www.maine.gov/revenue/sites/maine.gov.revenue/files/2026-05/ind_tax_rate_sched_2026_rev.pdf",
        "asOf": "2026-08-15",
        "type": "official-dor"
      },
      {
        "field": "standardDeduction.phaseout",
        "url": "https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/26_item_stand_%20ded_phaseout_wksht_0.pdf",
        "asOf": "2026-08-13",
        "type": "official-dor"
      },
      {
        "field": "localIncomeTax.applies",
        "url": "https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/26_1040es_fillable.pdf",
        "asOf": "2026-08-15",
        "type": "official-dor",
        "sourceYear": 2026
      },
      {
        "field": "standardDeduction",
        "url": "https://www.maine.gov/revenue/sites/maine.gov.revenue/files/2026-05/ind_tax_rate_sched_2026_rev.pdf",
        "asOf": "2026-08-15",
        "type": "official-dor",
        "sourceYear": 2026
      }
    ],
    "verifyStatus": "source-unavailable",
    "cfaReview": true,
    "verification": {
      "checkedAt": "2026-08-15",
      "checkedBy": "AdvisorWorld engineering — 2026.v14 current-year label and local-tax closeout",
      "workOrder": "AW-WO-DATASET-2026-V14-CURRENT-YEAR-LOCAL-TAX-2026-08-15",
      "method": "Official figures are served with their true source year; local-income-tax applicability is served only with a literal positive receipt or a qualifying official negative receipt, while New Jersey remains explicitly withheld because no qualifying negative receipt was found.",
      "primarySourcesCited": 3,
      "primarySourcesReached": 3,
      "confirmedChecks": 12,
      "totalChecks": 16,
      "confirmedClaims": [
        "bracketFloor.marriedJoint|$1,500,000",
        "bracketFloor.marriedJoint|$129,750",
        "bracketFloor.marriedJoint|$54,850",
        "bracketFloor.single|$1,000,000",
        "bracketFloor.single|$27,400",
        "bracketFloor.single|$64,850",
        "rate|5.8%",
        "rate|6.75%",
        "rate|7.15%",
        "retirement.socialSecurity|not-taxed",
        "standardDeduction.marriedJoint|$31,400 [condition:{\"basis\":\"Maine adjusted gross income\",\"denominator\":150000,\"fractionDecimals\":4,\"threshold\":204550,\"type\":\"income-phaseout\"}]",
        "standardDeduction.single|$15,700 [condition:{\"basis\":\"Maine adjusted gross income\",\"denominator\":75000,\"fractionDecimals\":4,\"threshold\":102250,\"type\":\"income-phaseout\"}]"
      ],
      "citedSources": [
        "https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/26_1040es_fillable.pdf",
        "https://www.maine.gov/revenue/faq/individual-income-tax",
        "https://www.maine.gov/revenue/sites/maine.gov.revenue/files/2026-05/ind_tax_rate_sched_2026_rev.pdf",
        "https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/26_item_stand_%20ded_phaseout_wksht_0.pdf"
      ],
      "citedSourcesByGroup": {
        "hasStateIncomeTax": [],
        "rate": [
          "https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/26_1040es_fillable.pdf"
        ],
        "standardDeduction": [
          "https://www.maine.gov/revenue/sites/maine.gov.revenue/files/2026-05/ind_tax_rate_sched_2026_rev.pdf",
          "https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/26_item_stand_%20ded_phaseout_wksht_0.pdf"
        ],
        "localIncomeTax": [
          "https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/26_1040es_fillable.pdf"
        ],
        "retirement": [
          "https://www.maine.gov/revenue/faq/individual-income-tax"
        ]
      },
      "unresolved": [
        {
          "field": "retirement.exclusion.maxAmount",
          "claim": "$49,824",
          "outcome": "source-silent",
          "reason": "Source reviewed but silent: the maximum is conditional, but the available receipt does not state a complete machine-resolvable condition; the scalar is withheld rather than served flat."
        }
      ],
      "notApplicable": [
        "localIncomeTax.applies|false",
        "retirement.exclusion.ageThreshold|0"
      ],
      "derived": [
        "rate|9.15%"
      ],
      "derivations": {
        "rate|9.15%": {
          "method": "sum-of-confirmed-components",
          "formula": "7.15% statutory top rate + 2% surcharge on Maine taxable income over $1,000,000",
          "components": [
            {
              "label": "statutory top rate 7.15%",
              "quote": "$4,117 plus 7.15% of excess over $64,850",
              "sourceUrl": "https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/26_1040es_fillable.pdf",
              "value": "7.15%"
            },
            {
              "label": "2% surcharge above $1,000,000",
              "quote": "For tax years beginning on or after January 1, 2026, the tax calculated above is increased by a surcharge of 2% on that portion of the taxpayer's Maine taxable income greater than $1,000,000",
              "sourceUrl": "https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/26_1040es_fillable.pdf",
              "value": "2%"
            }
          ],
          "result": "9.15%"
        }
      },
      "caveats": [
        "rate|9.15% is derived or reproduced from the cited official rate schedule and is not independently source-published as this exact aggregate."
      ],
      "conditionReceipts": [
        {
          "field": "standardDeduction.marriedJoint",
          "claim": "$31,400 [condition:{\"basis\":\"Maine adjusted gross income\",\"denominator\":150000,\"fractionDecimals\":4,\"threshold\":204550,\"type\":\"income-phaseout\"}]",
          "condition": {
            "type": "income-phaseout",
            "threshold": 204550,
            "denominator": 150000,
            "fractionDecimals": 4,
            "basis": "Maine adjusted gross income"
          },
          "sourceUrl": "https://www.maine.gov/revenue/sites/maine.gov.revenue/files/2026-05/ind_tax_rate_sched_2026_rev.pdf",
          "quote": "Standard Deduction: Married Filing Jointly - $31,400 | Maine adjusted gross income | $204,550 | $150,000 | 1.0000",
          "caption": "2026 standard deduction plus Phaseout of Itemized / Standard Deductions Worksheet",
          "conditionEvidence": [
            {
              "path": "basis",
              "value": "Maine adjusted gross income",
              "sourceUrl": "https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/26_item_stand_%20ded_phaseout_wksht_0.pdf",
              "literal": "Maine adjusted gross income"
            },
            {
              "path": "threshold",
              "value": 204550,
              "sourceUrl": "https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/26_item_stand_%20ded_phaseout_wksht_0.pdf",
              "literal": "$204,550"
            },
            {
              "path": "denominator",
              "value": 150000,
              "sourceUrl": "https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/26_item_stand_%20ded_phaseout_wksht_0.pdf",
              "literal": "$150,000"
            },
            {
              "path": "fractionDecimals",
              "value": 4,
              "sourceUrl": "https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/26_item_stand_%20ded_phaseout_wksht_0.pdf",
              "literal": "1.0000"
            }
          ]
        },
        {
          "field": "standardDeduction.single",
          "claim": "$15,700 [condition:{\"basis\":\"Maine adjusted gross income\",\"denominator\":75000,\"fractionDecimals\":4,\"threshold\":102250,\"type\":\"income-phaseout\"}]",
          "condition": {
            "type": "income-phaseout",
            "threshold": 102250,
            "denominator": 75000,
            "fractionDecimals": 4,
            "basis": "Maine adjusted gross income"
          },
          "sourceUrl": "https://www.maine.gov/revenue/sites/maine.gov.revenue/files/2026-05/ind_tax_rate_sched_2026_rev.pdf",
          "quote": "Standard Deduction: Single - $15,700 | Maine adjusted gross income | $102,250 | $75,000 | 1.0000",
          "caption": "2026 standard deduction plus Phaseout of Itemized / Standard Deductions Worksheet",
          "conditionEvidence": [
            {
              "path": "basis",
              "value": "Maine adjusted gross income",
              "sourceUrl": "https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/26_item_stand_%20ded_phaseout_wksht_0.pdf",
              "literal": "Maine adjusted gross income"
            },
            {
              "path": "threshold",
              "value": 102250,
              "sourceUrl": "https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/26_item_stand_%20ded_phaseout_wksht_0.pdf",
              "literal": "$102,250"
            },
            {
              "path": "denominator",
              "value": 75000,
              "sourceUrl": "https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/26_item_stand_%20ded_phaseout_wksht_0.pdf",
              "literal": "$75,000"
            },
            {
              "path": "fractionDecimals",
              "value": 4,
              "sourceUrl": "https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/26_item_stand_%20ded_phaseout_wksht_0.pdf",
              "literal": "1.0000"
            }
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      "recordSha256": "7c9016ec6d3d5cfa0e1b3c9d5ad3242baf019f77480f8b2b04df6146c67bf02f",
      "citedSourceRecordsByGroup": {
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        "rate": [
          {
            "url": "https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/26_1040es_fillable.pdf",
            "field": "brackets, standardDeduction, surcharge, pension deduction (2026)",
            "asOf": "2026-08-05",
            "type": "official-dor",
            "sourceYear": null
          }
        ],
        "standardDeduction": [
          {
            "url": "https://www.maine.gov/revenue/sites/maine.gov.revenue/files/2026-05/ind_tax_rate_sched_2026_rev.pdf",
            "field": "standardDeduction",
            "asOf": "2026-08-15",
            "type": "official-dor",
            "sourceYear": 2026
          },
          {
            "url": "https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/26_item_stand_%20ded_phaseout_wksht_0.pdf",
            "field": "standardDeduction.phaseout",
            "asOf": "2026-08-13",
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            "sourceYear": null
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        ],
        "localIncomeTax": [
          {
            "url": "https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/26_1040es_fillable.pdf",
            "field": "localIncomeTax.applies",
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            "type": "official-dor",
            "sourceYear": 2026
          }
        ],
        "retirement": [
          {
            "url": "https://www.maine.gov/revenue/faq/individual-income-tax",
            "field": "retirement.exclusion",
            "asOf": "2026-06-20",
            "type": "official-dor",
            "sourceYear": null
          }
        ]
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    },
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  },
  {
    "code": "MA",
    "name": "Massachusetts",
    "hasStateIncomeTax": true,
    "taxYear": 2026,
    "structure": "graduated",
    "note": "Massachusetts generally taxes ordinary income at 5%. An additional 4% surtax applies to taxable income exceeding $1,107,750 for tax year 2026, resulting in a 9% marginal rate on income above that threshold. Certain classes of capital gains are subject to different base rates before application of the surtax: short-term capital gains at 8.5% and gains from collectibles at 12%, subject to the applicable statutory rules.",
    "effective": "The 4% surtax threshold is inflation-adjusted annually; it is $1,107,750 for tax year 2026 ($1,083,150 for 2025).",
    "filing": {
      "single": {
        "standardDeduction": null,
        "standardDeductionNote": "Massachusetts does not provide a conventional state standard deduction. Taxpayers may instead claim personal exemptions and other deductions or exemptions allowed under Massachusetts law.",
        "brackets": [
          {
            "floor": 0,
            "rate": 0.05
          },
          {
            "floor": 1107750,
            "rate": 0.09
          }
        ],
        "standardDeductionTreatment": {
          "kind": "no-separate-deduction",
          "taxYear": 2026,
          "sourceYear": 2026,
          "status": "not-applicable",
          "label": "No separate state standard deduction",
          "note": "Massachusetts does not provide a conventional state standard deduction. Taxpayers may instead claim personal exemptions and other deductions or exemptions allowed under Massachusetts law.",
          "source": {
            "url": "https://www.mass.gov/info-details/differences-between-ma-and-federal-tax-law-for-personal-income",
            "field": "standardDeduction, retirement.exclusion",
            "asOf": "2026-06-20",
            "type": "official-dor",
            "sourceYear": 2026
          }
        }
      },
      "marriedJoint": {
        "standardDeduction": null,
        "standardDeductionNote": "Massachusetts does not provide a conventional state standard deduction. Taxpayers may instead claim personal exemptions and other deductions or exemptions allowed under Massachusetts law.",
        "brackets": [
          {
            "floor": 0,
            "rate": 0.05
          },
          {
            "floor": 1107750,
            "rate": 0.09
          }
        ],
        "standardDeductionTreatment": {
          "kind": "no-separate-deduction",
          "taxYear": 2026,
          "sourceYear": 2026,
          "status": "not-applicable",
          "label": "No separate state standard deduction",
          "note": "Massachusetts does not provide a conventional state standard deduction. Taxpayers may instead claim personal exemptions and other deductions or exemptions allowed under Massachusetts law.",
          "source": {
            "url": "https://www.mass.gov/info-details/differences-between-ma-and-federal-tax-law-for-personal-income",
            "field": "standardDeduction, retirement.exclusion",
            "asOf": "2026-06-20",
            "type": "official-dor",
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      }
    },
    "localIncomeTax": {
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      "rangeMin": 0,
      "rangeMax": 0,
      "typical": 0,
      "appliesTo": "No local individual income tax modeled.",
      "note": "No local individual income tax was identified in Massachusetts DOR personal income-tax guidance during this pass.",
      "source": "https://www.mass.gov/guides/personal-income-tax-for-residents",
      "asOf": "2026-06-20"
    },
    "retirement": {
      "socialSecurityTaxed": false,
      "socialSecurity": {
        "classification": "not-taxed",
        "note": "Massachusetts excludes Social Security benefits."
      },
      "treatment": "partial",
      "note": "Massachusetts excludes Social Security benefits. Most private pensions, annuities and taxable IRA distributions are taxable, while qualifying federal, Massachusetts and certain other governmental pensions may be exempt.",
      "exclusion": {
        "maxAmount": null,
        "ageThreshold": 0,
        "appliesTo": [
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          "Commonwealth of Massachusetts government pension",
          "Massachusetts city or town contributory pension",
          "certain other state contributory pensions",
          "federal contributory pension"
        ],
        "note": "Massachusetts government pension exemptions depend on plan source and reciprocity; no single maxAmount was encoded.",
        "cfaReview": true
      }
    },
    "sources": [
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        "url": "https://www.mass.gov/guides/personal-income-tax-for-residents",
        "asOf": "2026-06-20",
        "type": "official-dor"
      },
      {
        "field": "brackets surtax",
        "url": "https://www.mass.gov/info-details/massachusetts-tax-rates",
        "asOf": "2026-06-20",
        "type": "official-dor"
      },
      {
        "field": "brackets surtax",
        "url": "https://www.mass.gov/info-details/massachusetts-4-surtax-on-taxable-income",
        "asOf": "2026-06-20",
        "type": "official-dor"
      },
      {
        "field": "standardDeduction, retirement.exclusion",
        "url": "https://www.mass.gov/info-details/differences-between-ma-and-federal-tax-law-for-personal-income",
        "asOf": "2026-06-20",
        "type": "official-dor"
      },
      {
        "field": "retirement.exclusion",
        "url": "https://www.mass.gov/info-details/massachusetts-tax-information-for-seniors-and-retirees",
        "asOf": "2026-06-20",
        "type": "official-dor"
      },
      {
        "field": "bracket cross-check",
        "url": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/",
        "asOf": "2026",
        "type": "secondary"
      },
      {
        "field": "2026 surtax threshold",
        "url": "https://www.mass.gov/info-details/massachusetts-4-surtax-on-taxable-income",
        "asOf": "2026-08-05",
        "type": "official-dor"
      },
      {
        "field": "5% / 8.5% / 12% rates",
        "url": "https://www.mass.gov/info-details/massachusetts-tax-rates",
        "asOf": "2026-08-05",
        "type": "official-dor"
      },
      {
        "field": "retirement.socialSecurity",
        "url": "https://www.mass.gov/info-details/massachusetts-tax-information-for-seniors-and-retirees",
        "asOf": "2026-08-15",
        "type": "official-dor"
      },
      {
        "field": "localIncomeTax.applies",
        "url": "https://www.mass.gov/guides/personal-income-tax-for-residents",
        "asOf": "2026-08-15",
        "type": "official-dor",
        "sourceYear": 2026
      },
      {
        "field": "standardDeduction, retirement.exclusion",
        "url": "https://www.mass.gov/info-details/differences-between-ma-and-federal-tax-law-for-personal-income",
        "asOf": "2026-06-20",
        "type": "official-dor",
        "sourceYear": 2026
      }
    ],
    "verifyStatus": "verified",
    "cfaReview": true,
    "verification": {
      "checkedAt": "2026-08-15",
      "checkedBy": "AdvisorWorld engineering — 2026.v14 current-year label and local-tax closeout",
      "workOrder": "AW-WO-DATASET-2026-V14-CURRENT-YEAR-LOCAL-TAX-2026-08-15",
      "method": "Official figures are served with their true source year; local-income-tax applicability is served only with a literal positive receipt or a qualifying official negative receipt, while New Jersey remains explicitly withheld because no qualifying negative receipt was found.",
      "primarySourcesCited": 4,
      "primarySourcesReached": 4,
      "confirmedChecks": 4,
      "totalChecks": 9,
      "confirmedClaims": [
        "bracketFloor.uniform|$1,107,750",
        "rateScheduleScope|uniform",
        "rate|5%",
        "retirement.socialSecurity|not-taxed"
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      "citedSources": [
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        "https://www.mass.gov/guides/personal-income-tax-for-residents",
        "https://www.mass.gov/info-details/massachusetts-tax-information-for-seniors-and-retirees",
        "https://www.mass.gov/info-details/differences-between-ma-and-federal-tax-law-for-personal-income"
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        ],
        "standardDeduction": [
          "https://www.mass.gov/info-details/differences-between-ma-and-federal-tax-law-for-personal-income"
        ],
        "localIncomeTax": [
          "https://www.mass.gov/guides/personal-income-tax-for-residents"
        ],
        "retirement": [
          "https://www.mass.gov/info-details/massachusetts-tax-information-for-seniors-and-retirees"
        ]
      },
      "unresolved": [],
      "notApplicable": [
        "localIncomeTax.applies|false",
        "retirement.exclusion.ageThreshold|0",
        "standardDeduction.marriedJoint|$0 (no standard deduction)",
        "standardDeduction.single|$0 (no standard deduction)"
      ],
      "derived": [
        "rate|9%"
      ],
      "derivations": {
        "rate|9%": {
          "method": "sum-of-confirmed-components",
          "formula": "5.00% personal income rate + 4% surtax on income exceeding $1,107,750",
          "components": [
            {
              "label": "personal income rate 5.00%",
              "quote": "personal income 5.00%",
              "sourceUrl": "https://www.mass.gov/info-details/massachusetts-tax-rates",
              "value": "5.00%"
            },
            {
              "label": "surtax 4% above $1,107,750",
              "quote": "Tax year 2026: For income exceeding $1,107,750, there is an additional surtax of 4%",
              "sourceUrl": "https://www.mass.gov/info-details/massachusetts-tax-rates",
              "value": "4%"
            }
          ],
          "result": "9%"
        }
      },
      "caveats": [
        "rate|9% is derived or reproduced from the cited official rate schedule and is not independently source-published as this exact aggregate."
      ],
      "conditionReceipts": [],
      "recordRef": "apps/sites/thetrustedadvisor-com/src/data/income-tax/reviews/2026-08-16-v15-citation-ledger-record.json",
      "recordSha256": "7c9016ec6d3d5cfa0e1b3c9d5ad3242baf019f77480f8b2b04df6146c67bf02f",
      "citedSourceRecordsByGroup": {
        "hasStateIncomeTax": [],
        "rate": [
          {
            "url": "https://www.mass.gov/info-details/massachusetts-tax-rates",
            "field": "brackets surtax",
            "asOf": "2026-06-20",
            "type": "official-dor",
            "sourceYear": null
          }
        ],
        "standardDeduction": [
          {
            "url": "https://www.mass.gov/info-details/differences-between-ma-and-federal-tax-law-for-personal-income",
            "field": "standardDeduction, retirement.exclusion",
            "asOf": "2026-06-20",
            "type": "official-dor",
            "sourceYear": 2026
          }
        ],
        "localIncomeTax": [
          {
            "url": "https://www.mass.gov/guides/personal-income-tax-for-residents",
            "field": "localIncomeTax.applies",
            "asOf": "2026-08-15",
            "type": "official-dor",
            "sourceYear": 2026
          }
        ],
        "retirement": [
          {
            "url": "https://www.mass.gov/info-details/massachusetts-tax-information-for-seniors-and-retirees",
            "field": "retirement.exclusion",
            "asOf": "2026-06-20",
            "type": "official-dor",
            "sourceYear": null
          }
        ]
      }
    },
    "rateScheduleScope": {
      "scope": "uniform",
      "evidence": [
        {
          "basis": "published-schedule-structure",
          "sourceUrl": "https://www.mass.gov/info-details/massachusetts-tax-rates",
          "quote": "'Personal income and Fiduciary income for MA residents ... 5.00%'; 'Tax year 2026: For income exceeding $1,107,750, there is an additional surtax of 4%.'; 'Tax year 2025: For income exceeding $1,083,150, there is an additional surtax of 4%.'",
          "rationale": "The v9 single and married-joint bracket arrays are identical, and the cited published rate-schedule receipt does not carry separate single or married-joint rate columns in this evidence record."
        }
      ]
    }
  },
  {
    "code": "MI",
    "name": "Michigan",
    "hasStateIncomeTax": true,
    "taxYear": 2026,
    "structure": "flat",
    "note": "Confirmed 2026 flat rate of 4.25%: Treasury's April 15, 2026 taxpayer notice determined the statutory rate-reduction conditions were not satisfied, leaving the Section 51 rate at 4.25% for tax year 2026. The 2026 personal exemption is $5,900.",
    "effective": "Rate determined annually under the MCL 206.51 trigger review; 4.25% confirmed for tax year 2026 (Treasury taxpayer notice, April 15, 2026). Beginning tax year 2026 the retirement-income phase-in under PA 4 of 2023 is complete (RAB 2026-1).",
    "filing": {
      "single": {
        "standardDeduction": {
          "value": null,
          "condition": {
            "type": "unconditional"
          }
        },
        "standardDeductionNote": "Withheld: Michigan's standard deduction is an elective calculation (MCL 206.30(9)) requiring Worksheet 2, gated at age 67, reduced by other claimed deductions, and electable against a separate Phase-In method. It is not representable as a scalar or as a single {value, condition}; publishing a base amount would overstate it for most filers.",
        "brackets": [
          {
            "floor": 0,
            "rate": 0.0425
          }
        ],
        "standardDeductionTreatment": {
          "kind": "conditional-elective",
          "taxYear": 2026,
          "sourceYear": 2026,
          "status": "verified",
          "label": "Conditional elective deduction — worksheet required",
          "note": "Michigan's deduction depends on birth year, age, filing status, retirement-income treatment, and an election. It is not a truthful statewide scalar; use the official 2026 worksheet.",
          "source": {
            "field": "standardDeductionTreatment",
            "url": "https://www.michigan.gov/taxes/rep-legal/rab/2026-revenue-administrative-bulletins/revenue-administrative-bulletin-2026-1",
            "asOf": "2026-09-01",
            "type": "official-dor",
            "sourceYear": 2026
          }
        }
      },
      "marriedJoint": {
        "standardDeduction": {
          "value": null,
          "condition": {
            "type": "unconditional"
          }
        },
        "standardDeductionNote": "Withheld: Michigan's standard deduction is an elective calculation (MCL 206.30(9)) requiring Worksheet 2, gated at age 67, reduced by other claimed deductions, and electable against a separate Phase-In method. It is not representable as a scalar or as a single {value, condition}; publishing a base amount would overstate it for most filers.",
        "brackets": [
          {
            "floor": 0,
            "rate": 0.0425
          }
        ],
        "standardDeductionTreatment": {
          "kind": "conditional-elective",
          "taxYear": 2026,
          "sourceYear": 2026,
          "status": "verified",
          "label": "Conditional elective deduction — worksheet required",
          "note": "Michigan's deduction depends on birth year, age, filing status, retirement-income treatment, and an election. It is not a truthful statewide scalar; use the official 2026 worksheet.",
          "source": {
            "field": "standardDeductionTreatment",
            "url": "https://www.michigan.gov/taxes/rep-legal/rab/2026-revenue-administrative-bulletins/revenue-administrative-bulletin-2026-1",
            "asOf": "2026-09-01",
            "type": "official-dor",
            "sourceYear": 2026
          }
        }
      }
    },
    "localIncomeTax": {
      "applies": true,
      "rangeMin": 0.024,
      "rangeMax": 0.024,
      "typical": 0.024,
      "appliesTo": "Municipal income-related taxes imposed by twenty-four Michigan cities; rates and resident, nonresident and filing rules vary by municipality.",
      "note": "Yes. Twenty-four Michigan cities impose municipal income-related taxes. Rates and resident, nonresident and filing rules vary by municipality. Detroit's tax is administered by Michigan Treasury; the other cities self-administer. The published range is limited to the named official locality receipt and is not a statewide ceiling. Full municipal enumeration is out of scope.",
      "source": "https://www.michigan.gov/taxes/citytax",
      "asOf": "2026-06-20"
    },
    "retirement": {
      "socialSecurityTaxed": false,
      "socialSecurity": {
        "classification": "not-taxed",
        "note": "Michigan excludes Social Security benefits."
      },
      "treatment": "partial",
      "note": "Michigan excludes Social Security benefits. Beginning in tax year 2026, the retirement-income phase-in is complete, and taxpayers generally may deduct qualifying combined public and private retirement benefits up to the annually adjusted statutory limit, regardless of year of birth, subject to detailed eligibility rules and alternative deduction methods.",
      "exclusion": {
        "maxAmount": null,
        "ageThreshold": null,
        "appliesTo": [
          "Social Security",
          "qualifying pension and retirement benefits",
          "Michigan age-based standard deduction",
          "Railroad Retirement Act benefits"
        ],
        "note": "Michigan retirement rules vary by birth year, age, Social Security coverage, and benefit source; no automatic maxAmount is applied.",
        "cfaReview": true
      }
    },
    "sources": [
      {
        "field": "brackets, standardDeduction",
        "url": "https://www.michigan.gov/taxes/business-taxes/withholding/calendar-year-tax-information",
        "asOf": "2026-06-20",
        "type": "official-dor"
      },
      {
        "field": "localIncomeTax",
        "url": "https://www.michigan.gov/taxes/citytax",
        "asOf": "2026-06-20",
        "type": "official-dor"
      },
      {
        "field": "localIncomeTax",
        "url": "https://www.michigan.gov/taxes/questions/iit/accordion/general/what-cities-impose-an-income-tax",
        "asOf": "2026-06-20",
        "type": "official-dor"
      },
      {
        "field": "retirement.exclusion",
        "url": "https://www.michigan.gov/taxes/iit/tax-guidance/tax-situations/retirement-and-pension-benefits",
        "asOf": "2026-06-20",
        "type": "official-dor"
      },
      {
        "field": "bracket cross-check",
        "url": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/",
        "asOf": "2026",
        "type": "secondary"
      },
      {
        "field": "2026 rate determination (4.25%)",
        "url": "https://www.michigan.gov/treasury/reference/taxpayer-notices/2026/04/15/425-income-tax-rate-for-individuals-and-fiduciaries-in-2026-tax-year",
        "asOf": "2026-08-05",
        "type": "official-dor"
      },
      {
        "field": "retirement phase-in complete (RAB 2026-1)",
        "url": "https://www.michigan.gov/taxes/rep-legal/rab/2026-revenue-administrative-bulletins/revenue-administrative-bulletin-2026-1",
        "asOf": "2026-08-05",
        "type": "official-dor"
      },
      {
        "field": "localIncomeTax.applies",
        "url": "https://www.michigan.gov/taxes/citytax/what-cities-impose-an-income-tax",
        "asOf": "2026-08-15",
        "type": "official-government",
        "sourceYear": 2026
      },
      {
        "field": "retirement.socialSecurity",
        "url": "https://www.michigan.gov/taxes/rep-legal/rab/2026-revenue-administrative-bulletins/revenue-administrative-bulletin-2026-1",
        "asOf": "2026-08-15",
        "type": "official-dor"
      },
      {
        "field": "standardDeduction",
        "url": "https://www.michigan.gov/taxes/rep-legal/rab/2026-revenue-administrative-bulletins/revenue-administrative-bulletin-2026-1",
        "asOf": "2026-08-15",
        "type": "official-dor"
      },
      {
        "field": "localIncomeTax.rangeMax",
        "url": "https://www.michigan.gov/treasury/-/media/Project/Websites/treasury/Newsletters/Treasury-Update-Newsletter-Feb-2023.pdf",
        "asOf": "2026-08-15",
        "type": "official-government",
        "sourceYear": 2023
      },
      {
        "field": "standardDeductionTreatment",
        "url": "https://www.michigan.gov/taxes/rep-legal/rab/2026-revenue-administrative-bulletins/revenue-administrative-bulletin-2026-1",
        "asOf": "2026-09-01",
        "type": "official-dor",
        "sourceYear": 2026
      }
    ],
    "verifyStatus": "verified",
    "cfaReview": true,
    "verification": {
      "checkedAt": "2026-08-15",
      "checkedBy": "AdvisorWorld engineering — 2026.v14 current-year label and local-tax closeout",
      "workOrder": "AW-WO-DATASET-2026-V14-CURRENT-YEAR-LOCAL-TAX-2026-08-15",
      "method": "Official figures are served with their true source year; local-income-tax applicability is served only with a literal positive receipt or a qualifying official negative receipt, while New Jersey remains explicitly withheld because no qualifying negative receipt was found.",
      "primarySourcesCited": 4,
      "primarySourcesReached": 4,
      "confirmedChecks": 5,
      "totalChecks": 5,
      "confirmedClaims": [
        "localIncomeTax.applies|true",
        "localIncomeTax.rangeMax|2.4%",
        "rateScheduleScope|uniform",
        "rate|4.25%",
        "retirement.socialSecurity|not-taxed"
      ],
      "citedSources": [
        "https://www.michigan.gov/taxes/citytax/what-cities-impose-an-income-tax",
        "https://www.michigan.gov/treasury/-/media/Project/Websites/treasury/Newsletters/Treasury-Update-Newsletter-Feb-2023.pdf",
        "https://www.michigan.gov/treasury/reference/taxpayer-notices/2026/04/15/425-income-tax-rate-for-individuals-and-fiduciaries-in-2026-tax-year",
        "https://www.michigan.gov/taxes/rep-legal/rab/2026-revenue-administrative-bulletins/revenue-administrative-bulletin-2026-1"
      ],
      "citedSourcesByGroup": {
        "hasStateIncomeTax": [],
        "rate": [
          "https://www.michigan.gov/treasury/reference/taxpayer-notices/2026/04/15/425-income-tax-rate-for-individuals-and-fiduciaries-in-2026-tax-year"
        ],
        "standardDeduction": [
          "https://www.michigan.gov/taxes/rep-legal/rab/2026-revenue-administrative-bulletins/revenue-administrative-bulletin-2026-1"
        ],
        "localIncomeTax": [
          "https://www.michigan.gov/taxes/citytax/what-cities-impose-an-income-tax",
          "https://www.michigan.gov/treasury/-/media/Project/Websites/treasury/Newsletters/Treasury-Update-Newsletter-Feb-2023.pdf"
        ],
        "retirement": [
          "https://www.michigan.gov/taxes/rep-legal/rab/2026-revenue-administrative-bulletins/revenue-administrative-bulletin-2026-1"
        ]
      },
      "unresolved": [],
      "notApplicable": [],
      "derived": [],
      "derivations": {},
      "caveats": [
        "2026.v17 standard-deduction treatment closure: Conditional elective deduction — worksheet required."
      ],
      "conditionReceipts": [],
      "recordRef": "apps/sites/thetrustedadvisor-com/src/data/income-tax/reviews/2026-08-16-v15-citation-ledger-record.json",
      "recordSha256": "7c9016ec6d3d5cfa0e1b3c9d5ad3242baf019f77480f8b2b04df6146c67bf02f",
      "citedSourceRecordsByGroup": {
        "hasStateIncomeTax": [],
        "rate": [
          {
            "url": "https://www.michigan.gov/treasury/reference/taxpayer-notices/2026/04/15/425-income-tax-rate-for-individuals-and-fiduciaries-in-2026-tax-year",
            "field": "2026 rate determination (4.25%)",
            "asOf": "2026-08-05",
            "type": "official-dor",
            "sourceYear": null
          }
        ],
        "standardDeduction": [
          {
            "field": "standardDeductionTreatment",
            "url": "https://www.michigan.gov/taxes/rep-legal/rab/2026-revenue-administrative-bulletins/revenue-administrative-bulletin-2026-1",
            "asOf": "2026-09-01",
            "type": "official-dor",
            "sourceYear": 2026
          }
        ],
        "localIncomeTax": [
          {
            "url": "https://www.michigan.gov/taxes/citytax/what-cities-impose-an-income-tax",
            "field": "localIncomeTax.applies",
            "asOf": "2026-08-15",
            "type": "official-government",
            "sourceYear": 2026
          },
          {
            "url": "https://www.michigan.gov/treasury/-/media/Project/Websites/treasury/Newsletters/Treasury-Update-Newsletter-Feb-2023.pdf",
            "field": "localIncomeTax.rangeMax",
            "asOf": "2026-08-15",
            "type": "official-government",
            "sourceYear": 2023
          }
        ],
        "retirement": [
          {
            "url": "https://www.michigan.gov/taxes/rep-legal/rab/2026-revenue-administrative-bulletins/revenue-administrative-bulletin-2026-1",
            "field": "retirement.socialSecurity",
            "asOf": "2026-08-15",
            "type": "official-dor",
            "sourceYear": null
          }
        ]
      }
    },
    "rateScheduleScope": {
      "scope": "uniform",
      "evidence": [
        {
          "basis": "published-schedule-structure",
          "sourceUrl": "https://www.michigan.gov/treasury/reference/taxpayer-notices/2026/04/15/425-income-tax-rate-for-individuals-and-fiduciaries-in-2026-tax-year",
          "quote": "'According to data from the Fiscal Year 2025 ACFR ... the rate in effect under Section 51 for the 2026 tax year is 4.25%.'",
          "rationale": "The v9 single and married-joint bracket arrays are identical, and the cited published rate-schedule receipt does not carry separate single or married-joint rate columns in this evidence record."
        }
      ]
    }
  },
  {
    "code": "MN",
    "name": "Minnesota",
    "hasStateIncomeTax": true,
    "taxYear": 2026,
    "structure": "graduated",
    "note": "Official 2026 brackets and standard deduction per the Minnesota Department of Revenue announcement of December 16, 2025 (brackets adjusted 2.369% from tax year 2025). Bracket floors use the dataset-wide mathematical-breakpoint convention (e.g. 6.8% applies to income above $33,310), consistent across all states.",
    "filing": {
      "single": {
        "standardDeduction": 15300,
        "standardDeductionNote": "Official tax year 2026 Minnesota standard deduction.",
        "brackets": [
          {
            "floor": 0,
            "rate": 0.0535
          },
          {
            "floor": 33310,
            "rate": 0.068
          },
          {
            "floor": 109430,
            "rate": 0.0785
          },
          {
            "floor": 203150,
            "rate": 0.0985
          }
        ],
        "standardDeductionTreatment": {
          "kind": "fixed",
          "taxYear": 2026,
          "sourceYear": 2026,
          "status": "verified",
          "label": "Fixed standard deduction",
          "note": "Fixed amount for the represented filing status.",
          "source": {
            "url": "https://www.revenue.state.mn.us/mndor-pp/21641",
            "field": "standardDeduction.single",
            "asOf": "2026-08-13",
            "type": "official-dor",
            "sourceYear": 2026
          }
        }
      },
      "marriedJoint": {
        "standardDeduction": 30600,
        "standardDeductionNote": "Official tax year 2026 Minnesota standard deduction.",
        "brackets": [
          {
            "floor": 0,
            "rate": 0.0535
          },
          {
            "floor": 48700,
            "rate": 0.068
          },
          {
            "floor": 193480,
            "rate": 0.0785
          },
          {
            "floor": 337930,
            "rate": 0.0985
          }
        ],
        "standardDeductionTreatment": {
          "kind": "fixed",
          "taxYear": 2026,
          "sourceYear": 2026,
          "status": "verified",
          "label": "Fixed standard deduction",
          "note": "Fixed amount for the represented filing status.",
          "source": {
            "url": "https://www.revenue.state.mn.us/mndor-pp/21641",
            "field": "standardDeduction.single",
            "asOf": "2026-08-13",
            "type": "official-dor",
            "sourceYear": 2026
          }
        }
      }
    },
    "localIncomeTax": {
      "applies": false,
      "rangeMin": 0,
      "rangeMax": 0,
      "typical": 0,
      "appliesTo": "No local individual income tax modeled.",
      "note": "No local individual income tax was identified in Minnesota Department of Revenue individual income-tax guidance during this pass.",
      "source": "https://www.revenue.state.mn.us/minnesota-income-tax-rates-and-brackets",
      "asOf": "2026-06-20"
    },
    "retirement": {
      "socialSecurityTaxed": true,
      "socialSecurity": {
        "classification": "partial",
        "note": "Partially. Minnesota does not categorically exclude all Social Security benefits; qualifying taxpayers may claim a state subtraction subject to statutory income limitations and phaseouts."
      },
      "treatment": "partial",
      "note": "Minnesota may tax federally taxable Social Security benefits, but qualifying taxpayers may claim a Social Security subtraction subject to filing-status and income limitations. Other pension and retirement distributions generally remain taxable unless a specific subtraction applies.",
      "exclusion": {
        "maxAmount": null,
        "ageThreshold": 0,
        "appliesTo": [
          "Social Security",
          "Tier 1 Railroad Retirement benefits",
          "public pension subtraction",
          "foreign service retirement income"
        ],
        "note": "The simplified Social Security subtraction exempts benefits below listed AGI thresholds and phases out above them; other retirement subtractions are benefit-specific.",
        "cfaReview": true
      }
    },
    "sources": [
      {
        "field": "brackets",
        "url": "https://www.revenue.state.mn.us/minnesota-income-tax-rates-and-brackets",
        "asOf": "2026-06-20",
        "type": "official-dor"
      },
      {
        "field": "brackets, standardDeduction",
        "url": "https://www.revenue.state.mn.us/press-release/2025-12-16/minnesota-income-tax-brackets-standard-deduction-and-dependent-exemption",
        "asOf": "2026-06-20",
        "type": "official-dor"
      },
      {
        "field": "retirement.exclusion",
        "url": "https://www.revenue.state.mn.us/social-security-benefit-subtraction",
        "asOf": "2026-06-20",
        "type": "official-dor"
      },
      {
        "field": "bracket cross-check",
        "url": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/",
        "asOf": "2026",
        "type": "secondary"
      },
      {
        "field": "2026 brackets, standard deduction (official announcement)",
        "url": "https://www.revenue.state.mn.us/press-release/2025-12-16/minnesota-income-tax-brackets-standard-deduction-and-dependent-exemption",
        "asOf": "2026-08-05",
        "type": "official-dor"
      },
      {
        "field": "standardDeduction.single",
        "url": "https://www.revenue.state.mn.us/mndor-pp/21641",
        "asOf": "2026-08-13",
        "type": "official-dor"
      },
      {
        "field": "retirement.socialSecurity",
        "url": "https://www.revenue.state.mn.us/social-security-benefit-subtraction",
        "asOf": "2026-08-15",
        "type": "official-dor"
      },
      {
        "field": "standardDeduction",
        "url": "https://www.revenue.state.mn.us/mndor-pp/21641",
        "asOf": "2026-08-15",
        "type": "official-dor"
      },
      {
        "field": "localIncomeTax.applies",
        "url": "https://www.revenue.state.mn.us/minnesota-income-tax-rates-and-brackets",
        "asOf": "2026-08-15",
        "type": "official-dor",
        "sourceYear": 2026
      },
      {
        "field": "standardDeduction.single",
        "url": "https://www.revenue.state.mn.us/mndor-pp/21641",
        "asOf": "2026-08-13",
        "type": "official-dor",
        "sourceYear": 2026
      }
    ],
    "verifyStatus": "verified",
    "cfaReview": true,
    "verification": {
      "checkedAt": "2026-08-15",
      "checkedBy": "AdvisorWorld engineering — 2026.v14 current-year label and local-tax closeout",
      "workOrder": "AW-WO-DATASET-2026-V14-CURRENT-YEAR-LOCAL-TAX-2026-08-15",
      "method": "Official figures are served with their true source year; local-income-tax applicability is served only with a literal positive receipt or a qualifying official negative receipt, while New Jersey remains explicitly withheld because no qualifying negative receipt was found.",
      "primarySourcesCited": 3,
      "primarySourcesReached": 3,
      "confirmedChecks": 13,
      "totalChecks": 15,
      "confirmedClaims": [
        "bracketFloor.marriedJoint|$193,480",
        "bracketFloor.marriedJoint|$337,930",
        "bracketFloor.marriedJoint|$48,700",
        "bracketFloor.single|$109,430",
        "bracketFloor.single|$203,150",
        "bracketFloor.single|$33,310",
        "rate|5.35%",
        "rate|6.8%",
        "rate|7.85%",
        "rate|9.85%",
        "retirement.socialSecurity|partial",
        "standardDeduction.marriedJoint|$30,600",
        "standardDeduction.single|$15,300"
      ],
      "citedSources": [
        "https://www.revenue.state.mn.us/minnesota-income-tax-rates-and-brackets",
        "https://www.revenue.state.mn.us/social-security-benefit-subtraction",
        "https://www.revenue.state.mn.us/mndor-pp/21641"
      ],
      "citedSourcesByGroup": {
        "hasStateIncomeTax": [],
        "rate": [
          "https://www.revenue.state.mn.us/minnesota-income-tax-rates-and-brackets"
        ],
        "standardDeduction": [
          "https://www.revenue.state.mn.us/mndor-pp/21641"
        ],
        "localIncomeTax": [
          "https://www.revenue.state.mn.us/minnesota-income-tax-rates-and-brackets"
        ],
        "retirement": [
          "https://www.revenue.state.mn.us/social-security-benefit-subtraction"
        ]
      },
      "unresolved": [],
      "notApplicable": [
        "localIncomeTax.applies|false",
        "retirement.exclusion.ageThreshold|0"
      ],
      "derived": [],
      "derivations": {},
      "caveats": [],
      "conditionReceipts": [],
      "recordRef": "apps/sites/thetrustedadvisor-com/src/data/income-tax/reviews/2026-08-16-v15-citation-ledger-record.json",
      "recordSha256": "7c9016ec6d3d5cfa0e1b3c9d5ad3242baf019f77480f8b2b04df6146c67bf02f",
      "citedSourceRecordsByGroup": {
        "hasStateIncomeTax": [],
        "rate": [
          {
            "url": "https://www.revenue.state.mn.us/minnesota-income-tax-rates-and-brackets",
            "field": "brackets",
            "asOf": "2026-06-20",
            "type": "official-dor",
            "sourceYear": null
          }
        ],
        "standardDeduction": [
          {
            "url": "https://www.revenue.state.mn.us/mndor-pp/21641",
            "field": "standardDeduction.single",
            "asOf": "2026-08-13",
            "type": "official-dor",
            "sourceYear": 2026
          }
        ],
        "localIncomeTax": [
          {
            "url": "https://www.revenue.state.mn.us/minnesota-income-tax-rates-and-brackets",
            "field": "localIncomeTax.applies",
            "asOf": "2026-08-15",
            "type": "official-dor",
            "sourceYear": 2026
          }
        ],
        "retirement": [
          {
            "url": "https://www.revenue.state.mn.us/social-security-benefit-subtraction",
            "field": "retirement.exclusion",
            "asOf": "2026-06-20",
            "type": "official-dor",
            "sourceYear": null
          }
        ]
      }
    },
    "rateScheduleScope": {
      "scope": "filingStatus",
      "evidence": []
    }
  },
  {
    "code": "MS",
    "name": "Mississippi",
    "hasStateIncomeTax": true,
    "taxYear": 2026,
    "structure": "graduated",
    "note": "Graduated two-tier structure for tax year 2026: 0% on the first $10,000 of taxable income and 4% on taxable income above $10,000. On a combined return where both spouses have income, each spouse generally calculates tax separately, allowing the $10,000 zero-rate amount for each taxpayer.",
    "effective": "The 4% rate applies to tax year 2026 (4.4% applied to 2025). The official schedule shows a further reduction to 3.75% for tax year 2027, with additional scheduled and revenue-triggered reductions thereafter (House Bill 1, eff. July 1, 2025).",
    "filing": {
      "single": {
        "standardDeduction": 2300,
        "standardDeductionNote": "The stated standard deduction matches the official tax year 2025 return instructions, the latest published instructions.",
        "brackets": [
          {
            "floor": 0,
            "rate": 0
          },
          {
            "floor": 10000,
            "rate": 0.04
          }
        ],
        "standardDeductionTreatment": {
          "kind": "fixed",
          "taxYear": 2026,
          "sourceYear": 2025,
          "status": "latest-official-year",
          "label": "Latest officially published standard deduction",
          "note": "The displayed amount is from the latest official source year; final 2026 return instructions are pending.",
          "source": {
            "url": "https://www.dor.ms.gov/general-information",
            "field": "brackets, standardDeduction",
            "asOf": "2026-06-20",
            "type": "official-dor",
            "sourceYear": 2025
          }
        }
      },
      "marriedJoint": {
        "standardDeduction": 4600,
        "standardDeductionNote": "The stated standard deduction matches the official tax year 2025 return instructions, the latest published instructions.",
        "brackets": [
          {
            "floor": 0,
            "rate": 0
          },
          {
            "floor": 10000,
            "rate": 0.04
          }
        ],
        "standardDeductionTreatment": {
          "kind": "fixed",
          "taxYear": 2026,
          "sourceYear": 2025,
          "status": "latest-official-year",
          "label": "Latest officially published standard deduction",
          "note": "The displayed amount is from the latest official source year; final 2026 return instructions are pending.",
          "source": {
            "url": "https://www.dor.ms.gov/general-information",
            "field": "brackets, standardDeduction",
            "asOf": "2026-06-20",
            "type": "official-dor",
            "sourceYear": 2025
          }
        }
      }
    },
    "localIncomeTax": {
      "applies": false,
      "rangeMin": 0,
      "rangeMax": 0,
      "typical": 0,
      "appliesTo": "No local individual income tax modeled.",
      "note": "No local individual income tax was identified in Mississippi DOR individual income-tax guidance during this pass.",
      "source": "https://www.dor.ms.gov/general-information",
      "asOf": "2026-06-20"
    },
    "retirement": {
      "socialSecurityTaxed": false,
      "socialSecurity": {
        "classification": "not-taxed",
        "note": "Mississippi does not tax Social Security benefits."
      },
      "treatment": "exempt",
      "note": "Mississippi generally excludes qualifying retirement income, pensions and annuities when the distributions satisfy applicable retirement-plan requirements. Nonqualifying or early distributions may remain taxable.",
      "exclusion": {
        "maxAmount": null,
        "ageThreshold": 0,
        "appliesTo": [
          "Social Security",
          "Railroad Retirement benefits",
          "federal retirement systems",
          "state retirement systems",
          "private retirement systems"
        ],
        "note": "Mississippi retirement exemptions depend on the income qualifying as retirement income rather than early or excess distributions.",
        "cfaReview": true
      }
    },
    "sources": [
      {
        "field": "brackets, standardDeduction",
        "url": "https://www.dor.ms.gov/general-information",
        "asOf": "2026-06-20",
        "type": "official-dor"
      },
      {
        "field": "standardDeduction, retirement.exclusion",
        "url": "https://www.dor.ms.gov/sites/default/files/tax-forms/individual/80100251%202.pdf",
        "asOf": "2026-06-20",
        "type": "official-dor"
      },
      {
        "field": "bracket cross-check",
        "url": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/",
        "asOf": "2026",
        "type": "secondary"
      },
      {
        "field": "2026 rate (0% first $10,000; 4% above)",
        "url": "https://www.dor.ms.gov/general-information",
        "asOf": "2026-08-05",
        "type": "official-dor"
      },
      {
        "field": "retirement.socialSecurity",
        "url": "https://www.dor.ms.gov/individual/individual-income-tax-faqs",
        "asOf": "2026-08-15",
        "type": "official-dor"
      },
      {
        "field": "localIncomeTax.applies",
        "url": "https://www.dor.ms.gov/general-information",
        "asOf": "2026-08-15",
        "type": "official-dor",
        "sourceYear": 2026
      },
      {
        "field": "brackets, standardDeduction",
        "url": "https://www.dor.ms.gov/general-information",
        "asOf": "2026-06-20",
        "type": "official-dor",
        "sourceYear": 2025
      }
    ],
    "verifyStatus": "verified",
    "cfaReview": true,
    "verification": {
      "checkedAt": "2026-08-15",
      "checkedBy": "AdvisorWorld engineering — 2026.v14 current-year label and local-tax closeout",
      "workOrder": "AW-WO-DATASET-2026-V14-CURRENT-YEAR-LOCAL-TAX-2026-08-15",
      "method": "Official figures are served with their true source year; local-income-tax applicability is served only with a literal positive receipt or a qualifying official negative receipt, while New Jersey remains explicitly withheld because no qualifying negative receipt was found.",
      "primarySourcesCited": 2,
      "primarySourcesReached": 2,
      "confirmedChecks": 7,
      "totalChecks": 9,
      "confirmedClaims": [
        "bracketFloor.uniform|$10,000",
        "rateScheduleScope|uniform",
        "rate|0%",
        "rate|4%",
        "retirement.socialSecurity|not-taxed",
        "standardDeduction.marriedJoint|$4,600",
        "standardDeduction.single|$2,300"
      ],
      "citedSources": [
        "https://www.dor.ms.gov/general-information",
        "https://www.dor.ms.gov/individual/individual-income-tax-faqs"
      ],
      "citedSourcesByGroup": {
        "hasStateIncomeTax": [],
        "rate": [
          "https://www.dor.ms.gov/general-information"
        ],
        "standardDeduction": [
          "https://www.dor.ms.gov/general-information"
        ],
        "localIncomeTax": [
          "https://www.dor.ms.gov/general-information"
        ],
        "retirement": [
          "https://www.dor.ms.gov/individual/individual-income-tax-faqs"
        ]
      },
      "unresolved": [],
      "notApplicable": [
        "localIncomeTax.applies|false",
        "retirement.exclusion.ageThreshold|0"
      ],
      "derived": [],
      "derivations": {},
      "caveats": [],
      "conditionReceipts": [],
      "recordRef": "apps/sites/thetrustedadvisor-com/src/data/income-tax/reviews/2026-08-16-v15-citation-ledger-record.json",
      "recordSha256": "7c9016ec6d3d5cfa0e1b3c9d5ad3242baf019f77480f8b2b04df6146c67bf02f",
      "citedSourceRecordsByGroup": {
        "hasStateIncomeTax": [],
        "rate": [
          {
            "url": "https://www.dor.ms.gov/general-information",
            "field": "brackets, standardDeduction",
            "asOf": "2026-06-20",
            "type": "official-dor",
            "sourceYear": null
          }
        ],
        "standardDeduction": [
          {
            "url": "https://www.dor.ms.gov/general-information",
            "field": "brackets, standardDeduction",
            "asOf": "2026-06-20",
            "type": "official-dor",
            "sourceYear": 2025
          }
        ],
        "localIncomeTax": [
          {
            "url": "https://www.dor.ms.gov/general-information",
            "field": "localIncomeTax.applies",
            "asOf": "2026-08-15",
            "type": "official-dor",
            "sourceYear": 2026
          }
        ],
        "retirement": [
          {
            "url": "https://www.dor.ms.gov/individual/individual-income-tax-faqs",
            "field": "retirement.socialSecurity",
            "asOf": "2026-08-15",
            "type": "official-dor",
            "sourceYear": null
          }
        ]
      }
    },
    "rateScheduleScope": {
      "scope": "uniform",
      "evidence": [
        {
          "basis": "published-schedule-structure",
          "sourceUrl": "https://www.dor.ms.gov/general-information",
          "quote": "line 338: 0% on the first $10,000 of taxable income.​",
          "rationale": "The v9 single and married-joint bracket arrays are identical, and the cited published rate-schedule receipt does not carry separate single or married-joint rate columns in this evidence record."
        }
      ]
    },
    "asOfYear": 2025,
    "provisional": {
      "status": "pending-final-2026",
      "groups": [
        "standardDeduction"
      ],
      "basis": "Tax year 2025 standard-deduction figures are the latest officially published return figures; the enacted 2026 rate is retained and final tax year 2026 return material is pending.",
      "confirm": "Replace or confirm the carried figures when Mississippi publishes final tax year 2026 return material.",
      "expected": "Final Mississippi tax year 2026 individual income-tax instructions."
    }
  },
  {
    "code": "MO",
    "name": "Missouri",
    "hasStateIncomeTax": true,
    "taxYear": 2026,
    "structure": "graduated",
    "filing": {
      "single": {
        "standardDeduction": 16100,
        "standardDeductionNote": "Missouri generally permits the applicable federal standard deduction ($16,100 for 2026 per IRS Rev. Proc. 2025-32) in computing Missouri taxable income. The Department has published a 2026 estimated-tax form but not final 2026 annual-return instructions.",
        "brackets": [
          {
            "floor": 0,
            "rate": 0
          },
          {
            "floor": 1313,
            "rate": 0.02
          },
          {
            "floor": 2626,
            "rate": 0.025
          },
          {
            "floor": 3939,
            "rate": 0.03
          },
          {
            "floor": 5252,
            "rate": 0.035
          },
          {
            "floor": 6565,
            "rate": 0.04
          },
          {
            "floor": 7878,
            "rate": 0.045
          },
          {
            "floor": 9191,
            "rate": 0.047
          }
        ],
        "standardDeductionTreatment": {
          "kind": "fixed",
          "taxYear": 2026,
          "sourceYear": 2026,
          "status": "verified",
          "label": "Fixed standard deduction",
          "note": "Fixed amount for the represented filing status.",
          "source": {
            "url": "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf",
            "field": "federal standard-deduction amounts for 2026",
            "asOf": "2026-08-05",
            "type": "official-dor",
            "sourceYear": 2026
          }
        }
      },
      "marriedJoint": {
        "standardDeduction": 32200,
        "standardDeductionNote": "Missouri generally permits the applicable federal standard deduction ($32,200 for 2026 per IRS Rev. Proc. 2025-32) in computing Missouri taxable income. The Department has published a 2026 estimated-tax form but not final 2026 annual-return instructions.",
        "brackets": [
          {
            "floor": 0,
            "rate": 0
          },
          {
            "floor": 1313,
            "rate": 0.02
          },
          {
            "floor": 2626,
            "rate": 0.025
          },
          {
            "floor": 3939,
            "rate": 0.03
          },
          {
            "floor": 5252,
            "rate": 0.035
          },
          {
            "floor": 6565,
            "rate": 0.04
          },
          {
            "floor": 7878,
            "rate": 0.045
          },
          {
            "floor": 9191,
            "rate": 0.047
          }
        ],
        "standardDeductionTreatment": {
          "kind": "fixed",
          "taxYear": 2026,
          "sourceYear": 2026,
          "status": "verified",
          "label": "Fixed standard deduction",
          "note": "Fixed amount for the represented filing status.",
          "source": {
            "url": "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf",
            "field": "federal standard-deduction amounts for 2026",
            "asOf": "2026-08-05",
            "type": "official-dor",
            "sourceYear": 2026
          }
        }
      }
    },
    "localIncomeTax": {
      "applies": true,
      "rangeMin": 0.01,
      "rangeMax": 0.01,
      "typical": 0,
      "appliesTo": "1% local earnings tax on qualifying earned income in Kansas City and St. Louis; resident and nonresident application depends on the applicable city's rules.",
      "note": "Yes. Kansas City and St. Louis impose a 1% local earnings tax on qualifying earned income. Resident and nonresident application depends upon the applicable city's rules. The 1% tax is not imposed statewide or by Missouri municipalities generally; the engine keeps typical at 0. Full municipal enumeration is out of scope.",
      "source": "https://www.kcmo.gov/city-hall/departments/finance/earnings-tax",
      "asOf": "2026-06-20"
    },
    "retirement": {
      "socialSecurityTaxed": false,
      "socialSecurity": {
        "classification": "partial",
        "note": "Missouri excludes 100% of qualifying Social Security benefits for taxpayers age 62 or older and qualifying Social Security disability benefits included in federal adjusted gross income (tax years beginning on or after January 1, 2024); benefits of taxpayers not meeting those conditions may remain taxable."
      },
      "treatment": "partial",
      "note": "Missouri excludes qualifying Social Security benefits for taxpayers age 62 or older and qualifying Social Security disability benefits. Public pension benefits may qualify for a subtraction up to the annually determined maximum Social Security benefit amount ($48,967 for 2026), coordinated with any Social Security subtraction. Private pensions may qualify for a limited income-based exemption, and qualifying military retirement benefits are separately deductible.",
      "exclusion": {
        "maxAmount": 48967,
        "ageThreshold": 62,
        "appliesTo": [
          "Social Security",
          "Social Security disability",
          "public pension",
          "private pension",
          "military pension"
        ],
        "note": "The $48,967 amount is the 2026 maximum Social Security benefit used for public pension/Social Security calculations; private pensions have a separate $6,000 cap and income limits.",
        "cfaReview": true
      }
    },
    "sources": [
      {
        "field": "brackets, standardDeduction",
        "url": "https://dor.mo.gov/taxation/individual/tax-types/income/year-changes/",
        "asOf": "2026-06-20",
        "type": "official-dor"
      },
      {
        "field": "retirement.exclusion",
        "url": "https://dor.mo.gov/faq/taxation/individual/pension.html",
        "asOf": "2026-06-20",
        "type": "official-dor"
      },
      {
        "field": "localIncomeTax",
        "url": "https://www.kcmo.gov/city-hall/departments/finance/earnings-tax",
        "asOf": "2026-06-20",
        "type": "official-dor"
      },
      {
        "field": "localIncomeTax",
        "url": "https://www.stlouis-mo.gov/government/departments/collector/earnings-tax/index.cfm",
        "asOf": "2026-06-20",
        "type": "official-dor"
      },
      {
        "field": "bracket cross-check",
        "url": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/",
        "asOf": "2026",
        "type": "secondary"
      },
      {
        "field": "federal standard-deduction amounts for 2026",
        "url": "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf",
        "asOf": "2026-08-05",
        "type": "official-dor"
      },
      {
        "field": "standardDeduction",
        "url": "https://revisor.mo.gov/main/OneSection.aspx?section=143.131",
        "asOf": "2026-08-08",
        "type": "official-legislature"
      },
      {
        "field": "localIncomeTax.applies",
        "url": "https://www.stlouis-mo.gov/government/departments/collector/earnings-tax/index.cfm",
        "asOf": "2026-08-15",
        "type": "official-government",
        "sourceYear": 2026
      },
      {
        "field": "federal standard-deduction amounts for 2026",
        "url": "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf",
        "asOf": "2026-08-05",
        "type": "official-dor",
        "sourceYear": 2026
      }
    ],
    "verifyStatus": "source-unavailable",
    "cfaReview": true,
    "verification": {
      "checkedAt": "2026-08-15",
      "checkedBy": "AdvisorWorld engineering — 2026.v14 current-year label and local-tax closeout",
      "workOrder": "AW-WO-DATASET-2026-V14-CURRENT-YEAR-LOCAL-TAX-2026-08-15",
      "method": "Official figures are served with their true source year; local-income-tax applicability is served only with a literal positive receipt or a qualifying official negative receipt, while New Jersey remains explicitly withheld because no qualifying negative receipt was found.",
      "primarySourcesCited": 5,
      "primarySourcesReached": 5,
      "confirmedChecks": 19,
      "totalChecks": 23,
      "confirmedClaims": [
        "bracketFloor.uniform|$1,313",
        "bracketFloor.uniform|$2,626",
        "bracketFloor.uniform|$3,939",
        "bracketFloor.uniform|$5,252",
        "bracketFloor.uniform|$6,565",
        "bracketFloor.uniform|$7,878",
        "bracketFloor.uniform|$9,191",
        "localIncomeTax.applies|true",
        "localIncomeTax.rangeMax|1%",
        "rateScheduleScope|uniform",
        "rate|2%",
        "rate|2.5%",
        "rate|3%",
        "rate|3.5%",
        "rate|4%",
        "rate|4.5%",
        "rate|4.7%",
        "retirement.exclusion.ageThreshold|62",
        "retirement.socialSecurity|partial"
      ],
      "citedSources": [
        "https://dor.mo.gov/taxation/individual/tax-types/income/year-changes/",
        "https://www.stlouis-mo.gov/government/departments/collector/earnings-tax/index.cfm",
        "https://dor.mo.gov/faq/taxation/individual/pension.html",
        "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf",
        "https://revisor.mo.gov/main/OneSection.aspx?section=143.131"
      ],
      "citedSourcesByGroup": {
        "hasStateIncomeTax": [],
        "rate": [
          "https://dor.mo.gov/taxation/individual/tax-types/income/year-changes/"
        ],
        "standardDeduction": [
          "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf",
          "https://revisor.mo.gov/main/OneSection.aspx?section=143.131"
        ],
        "localIncomeTax": [
          "https://www.stlouis-mo.gov/government/departments/collector/earnings-tax/index.cfm"
        ],
        "retirement": [
          "https://dor.mo.gov/faq/taxation/individual/pension.html"
        ]
      },
      "unresolved": [
        {
          "field": "retirement.exclusion.maxAmount",
          "claim": "$48,967",
          "outcome": "source-silent",
          "reason": "Source reviewed but silent: the maximum is conditional, but the available receipt does not state a complete machine-resolvable condition; the scalar is withheld rather than served flat."
        }
      ],
      "notApplicable": [],
      "derived": [
        "rate|0%",
        "standardDeduction.marriedJoint|$32,200",
        "standardDeduction.single|$16,100"
      ],
      "derivations": {
        "rate|0%": {
          "method": "zero-tax-band-entailment",
          "result": "0%",
          "formula": "A band whose published tax is $0 throughout has a zero marginal rate.",
          "components": [
            {
              "role": "zero-tax-band",
              "label": "Missouri published $0–$1,313 zero-tax band",
              "quote": "If the Missouri taxable income is $0 to $1,313, the tax is $0.",
              "sourceUrl": "https://dor.mo.gov/taxation/individual/tax-types/income/year-changes/"
            }
          ]
        },
        "standardDeduction.single|$16,100": {
          "method": "federal-standard-deduction-conformity",
          "result": "$16,100",
          "formula": "MO source https://revisor.mo.gov/main/OneSection.aspx?section=143.131 adopts the allowable federal standard deduction; IRS Rev. Proc. 2025-32 at https://www.irs.gov/pub/irs-drop/rp-25-32.pdf supplies the tax-year 2026 filing-status amount.",
          "components": [
            {
              "role": "state-conformity",
              "label": "MO federal-standard-deduction conformity",
              "quote": "The Missouri standard deduction shall be the allowable federal standard deduction.",
              "sourceUrl": "https://revisor.mo.gov/main/OneSection.aspx?section=143.131"
            },
            {
              "role": "federal-amount",
              "label": "IRS tax-year 2026 single amount",
              "value": "$16,100",
              "quote": "For taxable years beginning in 2026: Unmarried Individuals (other than Surviving Spouses and Heads of Households), Standard Deduction $16,100.",
              "sourceUrl": "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf"
            }
          ]
        },
        "standardDeduction.marriedJoint|$32,200": {
          "method": "federal-standard-deduction-conformity",
          "result": "$32,200",
          "formula": "MO source https://revisor.mo.gov/main/OneSection.aspx?section=143.131 adopts the allowable federal standard deduction; IRS Rev. Proc. 2025-32 at https://www.irs.gov/pub/irs-drop/rp-25-32.pdf supplies the tax-year 2026 filing-status amount.",
          "components": [
            {
              "role": "state-conformity",
              "label": "MO federal-standard-deduction conformity",
              "quote": "The Missouri standard deduction shall be the allowable federal standard deduction.",
              "sourceUrl": "https://revisor.mo.gov/main/OneSection.aspx?section=143.131"
            },
            {
              "role": "federal-amount",
              "label": "IRS tax-year 2026 joint amount",
              "value": "$32,200",
              "quote": "For taxable years beginning in 2026: Married Individuals Filing Joint Returns and Surviving Spouses, Standard Deduction $32,200.",
              "sourceUrl": "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf"
            }
          ]
        }
      },
      "caveats": [
        "rate|0% is derived or reproduced from the cited official rate schedule and is not independently source-published as this exact aggregate.",
        "standardDeduction.marriedJoint|$32,200 is derived from the cited official formula, conformity rule, or component receipts rather than source-published as this exact aggregate.",
        "standardDeduction.single|$16,100 is derived from the cited official formula, conformity rule, or component receipts rather than source-published as this exact aggregate."
      ],
      "conditionReceipts": [],
      "recordRef": "apps/sites/thetrustedadvisor-com/src/data/income-tax/reviews/2026-08-16-v15-citation-ledger-record.json",
      "recordSha256": "7c9016ec6d3d5cfa0e1b3c9d5ad3242baf019f77480f8b2b04df6146c67bf02f",
      "citedSourceRecordsByGroup": {
        "hasStateIncomeTax": [],
        "rate": [
          {
            "url": "https://dor.mo.gov/taxation/individual/tax-types/income/year-changes/",
            "field": "brackets, standardDeduction",
            "asOf": "2026-06-20",
            "type": "official-dor",
            "sourceYear": null
          }
        ],
        "standardDeduction": [
          {
            "url": "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf",
            "field": "federal standard-deduction amounts for 2026",
            "asOf": "2026-08-05",
            "type": "official-dor",
            "sourceYear": 2026
          },
          {
            "url": "https://revisor.mo.gov/main/OneSection.aspx?section=143.131",
            "field": "standardDeduction",
            "asOf": "2026-08-08",
            "type": "official-legislature",
            "sourceYear": null
          }
        ],
        "localIncomeTax": [
          {
            "url": "https://www.stlouis-mo.gov/government/departments/collector/earnings-tax/index.cfm",
            "field": "localIncomeTax.applies",
            "asOf": "2026-08-15",
            "type": "official-government",
            "sourceYear": 2026
          }
        ],
        "retirement": [
          {
            "url": "https://dor.mo.gov/faq/taxation/individual/pension.html",
            "field": "retirement.exclusion",
            "asOf": "2026-06-20",
            "type": "official-dor",
            "sourceYear": null
          }
        ]
      }
    },
    "rateScheduleScope": {
      "scope": "uniform",
      "evidence": [
        {
          "basis": "published-schedule-structure",
          "sourceUrl": "https://dor.mo.gov/taxation/individual/tax-types/income/year-changes/",
          "quote": "\"If the Missouri taxable income is… The tax is… $0 to $1,313 $0\"",
          "rationale": "The v9 single and married-joint bracket arrays are identical, and the cited published rate-schedule receipt does not carry separate single or married-joint rate columns in this evidence record."
        }
      ]
    }
  },
  {
    "code": "MT",
    "name": "Montana",
    "hasStateIncomeTax": true,
    "taxYear": 2026,
    "structure": "graduated",
    "effective": "Rates per HB 337: for tax year 2026 the top rate falls from 5.9% to 5.65% and the 4.7% bracket widens to $47,500 (single/married filing separately), $71,250 (head of household) and $95,000 (married filing jointly). For tax year 2027 the top rate falls to 5.4% with further bracket widening.",
    "filing": {
      "single": {
        "standardDeduction": 0,
        "standardDeductionNote": "Montana does not provide a separate conventional state standard deduction. Montana generally begins with federal taxable income, which already reflects the taxpayer's federal standard or itemized deductions, and then applies Montana-specific additions and subtractions.",
        "brackets": [
          {
            "floor": 0,
            "rate": 0.047
          },
          {
            "floor": 47500,
            "rate": 0.0565
          }
        ],
        "standardDeductionTreatment": {
          "kind": "federal-taxable-income-base",
          "taxYear": 2026,
          "sourceYear": 2025,
          "status": "latest-official-year",
          "label": "No separate state standard deduction",
          "note": "Montana starts from federal taxable income, so the federal deduction is already reflected before Montana adjustments. Final 2026 return instructions are not yet published.",
          "source": {
            "field": "standardDeductionTreatment",
            "url": "https://revenuefiles.mt.gov/files/Forms/Montana-Individual-Income-Tax-Return-Form-2-Instructions/2025_Montana_Individual_Income_Tax_Return_Form_2_Instructions.pdf",
            "asOf": "2026-09-01",
            "type": "official-dor",
            "sourceYear": 2025
          }
        }
      },
      "marriedJoint": {
        "standardDeduction": 0,
        "standardDeductionNote": "Montana does not provide a separate conventional state standard deduction. Montana generally begins with federal taxable income, which already reflects the taxpayer's federal standard or itemized deductions, and then applies Montana-specific additions and subtractions.",
        "brackets": [
          {
            "floor": 0,
            "rate": 0.047
          },
          {
            "floor": 95000,
            "rate": 0.0565
          }
        ],
        "standardDeductionTreatment": {
          "kind": "federal-taxable-income-base",
          "taxYear": 2026,
          "sourceYear": 2025,
          "status": "latest-official-year",
          "label": "No separate state standard deduction",
          "note": "Montana starts from federal taxable income, so the federal deduction is already reflected before Montana adjustments. Final 2026 return instructions are not yet published.",
          "source": {
            "field": "standardDeductionTreatment",
            "url": "https://revenuefiles.mt.gov/files/Forms/Montana-Individual-Income-Tax-Return-Form-2-Instructions/2025_Montana_Individual_Income_Tax_Return_Form_2_Instructions.pdf",
            "asOf": "2026-09-01",
            "type": "official-dor",
            "sourceYear": 2025
          }
        }
      }
    },
    "localIncomeTax": {
      "applies": false,
      "rangeMin": 0,
      "rangeMax": 0,
      "typical": 0,
      "appliesTo": "No local individual income tax modeled.",
      "note": "No local individual income tax was identified in Montana Department of Revenue individual income-tax guidance during this pass.",
      "source": "https://mtrevenue.gov/taxes/individual-income-tax/",
      "asOf": "2026-06-20"
    },
    "retirement": {
      "socialSecurityTaxed": true,
      "socialSecurity": {
        "classification": "partial",
        "note": "Partially. Montana begins with federal taxable income, so federally taxable Social Security benefits may be included, subject to any applicable Montana subtraction, exemption or credit."
      },
      "treatment": "partial",
      "note": "Montana generally begins with federal taxable income. Social Security and retirement distributions may therefore be included to the extent federally taxable, subject to any applicable Montana subtraction, exemption or credit. Treatment varies according to the type of income and the taxpayer's eligibility for specific Montana adjustments.",
      "exclusion": {
        "maxAmount": 5660,
        "ageThreshold": 65,
        "appliesTo": [
          "taxpayers age 65 or older",
          "taxpayers considered blind for federal purposes",
          "military retirement income and survivor benefits"
        ],
        "note": "The $5,660 amount is the 2025 Montana age 65 or over/blind subtraction; military retirement treatment is separate and time-limited.",
        "cfaReview": true
      }
    },
    "sources": [
      {
        "field": "brackets, standardDeduction",
        "url": "https://mtrevenue.gov/taxes/tax-tables-and-deductions/2025",
        "asOf": "2026-06-20",
        "type": "official-dor"
      },
      {
        "field": "standardDeduction, retirement.exclusion",
        "url": "https://revenuefiles.mt.gov/files/Forms/Montana-Individual-Income-Tax-Return-Form-2-Instructions/2025_Montana_Individual_Income_Tax_Return_Form_2_Instructions.pdf",
        "asOf": "2026-06-20",
        "type": "official-dor",
        "sourceYear": 2025
      },
      {
        "field": "bracket cross-check",
        "url": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/",
        "asOf": "2026",
        "type": "secondary"
      },
      {
        "field": "2026 brackets and rates (HB 337)",
        "url": "https://revenue.mt.gov/news/recent-news/HB-337",
        "asOf": "2026-08-05",
        "type": "official-dor"
      },
      {
        "field": "retirement.exclusion",
        "url": "https://mtrevenue.gov/taxes/tax-tables-and-deductions/2025",
        "asOf": "2026-08-15",
        "type": "official-dor",
        "sourceYear": 2025
      },
      {
        "field": "localIncomeTax.applies",
        "url": "https://revenuefiles.mt.gov/files/Forms/Montana-Individual-Income-Tax-Return-Form-2-Instructions/2025_Montana_Individual_Income_Tax_Return_Form_2_Instructions.pdf",
        "asOf": "2026-08-15",
        "type": "official-dor",
        "sourceYear": 2025
      },
      {
        "field": "bracketFloor.marriedJoint",
        "url": "https://revenuefiles.mt.gov/files/Forms/Montana-Individual-Income-Tax-Return-Form-2-Instructions/2025_Montana_Individual_Income_Tax_Return_Form_2_Instructions.pdf",
        "asOf": "2026-08-15",
        "type": "official-dor",
        "sourceYear": 2026
      },
      {
        "field": "standardDeductionTreatment",
        "url": "https://revenuefiles.mt.gov/files/Forms/Montana-Individual-Income-Tax-Return-Form-2-Instructions/2025_Montana_Individual_Income_Tax_Return_Form_2_Instructions.pdf",
        "asOf": "2026-09-01",
        "type": "official-dor",
        "sourceYear": 2025
      }
    ],
    "verifyStatus": "discrepancy",
    "cfaReview": true,
    "verification": {
      "checkedAt": "2026-08-15",
      "checkedBy": "AdvisorWorld engineering — 2026.v14 current-year label and local-tax closeout",
      "workOrder": "AW-WO-DATASET-2026-V14-CURRENT-YEAR-LOCAL-TAX-2026-08-15",
      "method": "Official figures are served with their true source year; local-income-tax applicability is served only with a literal positive receipt or a qualifying official negative receipt, while New Jersey remains explicitly withheld because no qualifying negative receipt was found.",
      "primarySourcesCited": 2,
      "primarySourcesReached": 2,
      "confirmedChecks": 6,
      "totalChecks": 10,
      "confirmedClaims": [
        "bracketFloor.marriedJoint|$95,000",
        "bracketFloor.single|$47,500",
        "rate|4.7%",
        "rate|5.65%",
        "retirement.exclusion.ageThreshold|65",
        "retirement.socialSecurity|partial"
      ],
      "citedSources": [
        "https://revenuefiles.mt.gov/files/Forms/Montana-Individual-Income-Tax-Return-Form-2-Instructions/2025_Montana_Individual_Income_Tax_Return_Form_2_Instructions.pdf",
        "https://mtrevenue.gov/taxes/tax-tables-and-deductions/2025"
      ],
      "citedSourcesByGroup": {
        "hasStateIncomeTax": [],
        "rate": [
          "https://revenuefiles.mt.gov/files/Forms/Montana-Individual-Income-Tax-Return-Form-2-Instructions/2025_Montana_Individual_Income_Tax_Return_Form_2_Instructions.pdf",
          "https://mtrevenue.gov/taxes/tax-tables-and-deductions/2025"
        ],
        "standardDeduction": [
          "https://revenuefiles.mt.gov/files/Forms/Montana-Individual-Income-Tax-Return-Form-2-Instructions/2025_Montana_Individual_Income_Tax_Return_Form_2_Instructions.pdf"
        ],
        "localIncomeTax": [
          "https://revenuefiles.mt.gov/files/Forms/Montana-Individual-Income-Tax-Return-Form-2-Instructions/2025_Montana_Individual_Income_Tax_Return_Form_2_Instructions.pdf"
        ],
        "retirement": [
          "https://revenuefiles.mt.gov/files/Forms/Montana-Individual-Income-Tax-Return-Form-2-Instructions/2025_Montana_Individual_Income_Tax_Return_Form_2_Instructions.pdf"
        ]
      },
      "unresolved": [
        {
          "field": "retirement.exclusion.maxAmount",
          "claim": "$5,660",
          "outcome": "discrepancy",
          "reason": "CONTRADICTION: the official table labels $5,660 an age-65-and-over exemption, not a retirement exclusion. Montana's prior partial pension, annuity, and IRA deduction was repealed, so the authored “retirement-related” paraphrase cannot substantiate retirement.exclusion.maxAmount. The frozen figure is withheld pending a separately declared model or figure correction."
        }
      ],
      "notApplicable": [
        "localIncomeTax.applies|false",
        "standardDeduction.marriedJoint|$0 (no standard deduction)",
        "standardDeduction.single|$0 (no standard deduction)"
      ],
      "derived": [],
      "derivations": {},
      "caveats": [
        "2026.v17 standard-deduction treatment closure: No separate state standard deduction."
      ],
      "conditionReceipts": [],
      "recordRef": "apps/sites/thetrustedadvisor-com/src/data/income-tax/reviews/2026-08-16-v15-citation-ledger-record.json",
      "recordSha256": "7c9016ec6d3d5cfa0e1b3c9d5ad3242baf019f77480f8b2b04df6146c67bf02f",
      "citedSourceRecordsByGroup": {
        "hasStateIncomeTax": [],
        "rate": [
          {
            "url": "https://revenuefiles.mt.gov/files/Forms/Montana-Individual-Income-Tax-Return-Form-2-Instructions/2025_Montana_Individual_Income_Tax_Return_Form_2_Instructions.pdf",
            "field": "bracketFloor.marriedJoint",
            "asOf": "2026-08-15",
            "type": "official-dor",
            "sourceYear": 2026
          },
          {
            "url": "https://mtrevenue.gov/taxes/tax-tables-and-deductions/2025",
            "field": "brackets, standardDeduction",
            "asOf": "2026-06-20",
            "type": "official-dor",
            "sourceYear": null
          }
        ],
        "standardDeduction": [
          {
            "field": "standardDeductionTreatment",
            "url": "https://revenuefiles.mt.gov/files/Forms/Montana-Individual-Income-Tax-Return-Form-2-Instructions/2025_Montana_Individual_Income_Tax_Return_Form_2_Instructions.pdf",
            "asOf": "2026-09-01",
            "type": "official-dor",
            "sourceYear": 2025
          }
        ],
        "localIncomeTax": [
          {
            "url": "https://revenuefiles.mt.gov/files/Forms/Montana-Individual-Income-Tax-Return-Form-2-Instructions/2025_Montana_Individual_Income_Tax_Return_Form_2_Instructions.pdf",
            "field": "localIncomeTax.applies",
            "asOf": "2026-08-15",
            "type": "official-dor",
            "sourceYear": 2025
          }
        ],
        "retirement": [
          {
            "url": "https://revenuefiles.mt.gov/files/Forms/Montana-Individual-Income-Tax-Return-Form-2-Instructions/2025_Montana_Individual_Income_Tax_Return_Form_2_Instructions.pdf",
            "field": "standardDeduction, retirement.exclusion",
            "asOf": "2026-06-20",
            "type": "official-dor",
            "sourceYear": 2025
          }
        ]
      }
    },
    "rateScheduleScope": {
      "scope": "filingStatus",
      "evidence": []
    },
    "provisional": {
      "status": "pending-final-2026",
      "groups": [
        "retirement"
      ],
      "basis": "Tax year 2025 retirement figures are the latest officially published return figures; final tax year 2026 return material is pending.",
      "confirm": "Replace or confirm the retirement figures when final tax year 2026 return material is published.",
      "expected": "Final tax year 2026 individual income-tax instructions."
    }
  },
  {
    "code": "NE",
    "name": "Nebraska",
    "hasStateIncomeTax": true,
    "taxYear": 2026,
    "structure": "graduated",
    "note": "Graduated structure with three effective marginal rates for tax year 2026: 2.46%, 3.51% and 4.55%. The statutory third and fourth bracket segments both carry the 4.55% rate for 2026 (Neb. Rev. Stat. § 77-2715.03(2)(c)(v), LB 754 phase-down); both statutory floors are retained to mirror the official 2026 estimated-tax rate schedule.",
    "effective": "Third and fourth statutory brackets both 4.55% for tax year 2026 under the LB 754 phase-down; the top rate is scheduled to reach 3.99% for tax year 2027.",
    "filing": {
      "single": {
        "standardDeduction": 8850,
        "brackets": [
          {
            "floor": 0,
            "rate": 0.0246
          },
          {
            "floor": 4130,
            "rate": 0.0351
          },
          {
            "floor": 24760,
            "rate": 0.0455
          },
          {
            "floor": 39900,
            "rate": 0.0455
          }
        ],
        "standardDeductionTreatment": {
          "kind": "fixed",
          "taxYear": 2026,
          "sourceYear": 2026,
          "status": "verified",
          "label": "Fixed standard deduction",
          "note": "Fixed amount for the represented filing status.",
          "source": {
            "url": "https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2025/f_1040N-ES.pdf",
            "field": "brackets, standardDeduction",
            "asOf": "2026-06-20",
            "type": "official-dor",
            "sourceYear": 2026
          }
        }
      },
      "marriedJoint": {
        "standardDeduction": 17700,
        "brackets": [
          {
            "floor": 0,
            "rate": 0.0246
          },
          {
            "floor": 8250,
            "rate": 0.0351
          },
          {
            "floor": 49530,
            "rate": 0.0455
          },
          {
            "floor": 79800,
            "rate": 0.0455
          }
        ],
        "standardDeductionTreatment": {
          "kind": "fixed",
          "taxYear": 2026,
          "sourceYear": 2026,
          "status": "verified",
          "label": "Fixed standard deduction",
          "note": "Fixed amount for the represented filing status.",
          "source": {
            "url": "https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2025/f_1040N-ES.pdf",
            "field": "brackets, standardDeduction",
            "asOf": "2026-06-20",
            "type": "official-dor",
            "sourceYear": 2026
          }
        }
      }
    },
    "localIncomeTax": {
      "applies": false,
      "rangeMin": 0,
      "rangeMax": 0,
      "typical": 0,
      "appliesTo": "No local individual income tax modeled.",
      "note": "No local individual income tax was identified in Nebraska Department of Revenue individual income-tax guidance during this pass.",
      "source": "https://revenue.nebraska.gov/about/forms/individual-income-tax-forms",
      "asOf": "2026-06-20"
    },
    "retirement": {
      "socialSecurityTaxed": false,
      "socialSecurity": {
        "classification": "not-taxed",
        "note": "No. Nebraska excludes Social Security benefits included in federal adjusted gross income (100% exclusion for taxable years beginning on or after January 1, 2025)."
      },
      "treatment": "partial",
      "note": "Nebraska excludes Social Security benefits included in federal adjusted gross income (LB 873; 100% exclusion for taxable years beginning on or after January 1, 2025) and military retirement benefits. Other pension, IRA, annuity and retirement-plan distributions generally remain taxable unless a specific statutory subtraction applies.",
      "exclusion": {
        "maxAmount": null,
        "ageThreshold": 0,
        "appliesTo": [
          "Social Security",
          "Railroad Retirement Board benefits",
          "military retirement benefits"
        ],
        "note": "Nebraska's 2025 instructions say the entire Social Security benefit amount included in federal AGI can be excluded and all military retirees may exclude 100% of qualifying military retirement benefits.",
        "cfaReview": true
      }
    },
    "sources": [
      {
        "field": "brackets, standardDeduction",
        "url": "https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2025/f_1040N-ES.pdf",
        "asOf": "2026-06-20",
        "type": "official-dor"
      },
      {
        "field": "retirement.exclusion",
        "url": "https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2025/f_Individual_Income_Tax_Booklet.pdf",
        "asOf": "2026-06-20",
        "type": "official-dor",
        "sourceYear": 2025
      },
      {
        "field": "bracket cross-check",
        "url": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/",
        "asOf": "2026",
        "type": "secondary"
      },
      {
        "field": "2026 rate schedule, standard deductions (2026 Form 1040N-ES)",
        "url": "https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2025/f_1040N-ES.pdf",
        "asOf": "2026-08-05",
        "type": "official-dor"
      },
      {
        "field": "localIncomeTax.applies",
        "url": "https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2025/f_Individual_Income_Tax_Booklet.pdf",
        "asOf": "2026-08-15",
        "type": "official-dor",
        "sourceYear": 2025
      },
      {
        "field": "brackets, standardDeduction",
        "url": "https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2025/f_1040N-ES.pdf",
        "asOf": "2026-06-20",
        "type": "official-dor",
        "sourceYear": 2026
      }
    ],
    "verifyStatus": "verified",
    "cfaReview": true,
    "verification": {
      "checkedAt": "2026-08-15",
      "checkedBy": "AdvisorWorld engineering — 2026.v14 current-year label and local-tax closeout",
      "workOrder": "AW-WO-DATASET-2026-V14-CURRENT-YEAR-LOCAL-TAX-2026-08-15",
      "method": "Official figures are served with their true source year; local-income-tax applicability is served only with a literal positive receipt or a qualifying official negative receipt, while New Jersey remains explicitly withheld because no qualifying negative receipt was found.",
      "primarySourcesCited": 2,
      "primarySourcesReached": 2,
      "confirmedChecks": 12,
      "totalChecks": 14,
      "confirmedClaims": [
        "bracketFloor.marriedJoint|$49,530",
        "bracketFloor.marriedJoint|$79,800",
        "bracketFloor.marriedJoint|$8,250",
        "bracketFloor.single|$24,760",
        "bracketFloor.single|$39,900",
        "bracketFloor.single|$4,130",
        "rate|2.46%",
        "rate|3.51%",
        "rate|4.55%",
        "retirement.socialSecurity|not-taxed",
        "standardDeduction.marriedJoint|$17,700",
        "standardDeduction.single|$8,850"
      ],
      "citedSources": [
        "https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2025/f_1040N-ES.pdf",
        "https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2025/f_Individual_Income_Tax_Booklet.pdf"
      ],
      "citedSourcesByGroup": {
        "hasStateIncomeTax": [],
        "rate": [
          "https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2025/f_1040N-ES.pdf"
        ],
        "standardDeduction": [
          "https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2025/f_1040N-ES.pdf"
        ],
        "localIncomeTax": [
          "https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2025/f_Individual_Income_Tax_Booklet.pdf"
        ],
        "retirement": [
          "https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2025/f_Individual_Income_Tax_Booklet.pdf"
        ]
      },
      "unresolved": [],
      "notApplicable": [
        "localIncomeTax.applies|false",
        "retirement.exclusion.ageThreshold|0"
      ],
      "derived": [],
      "derivations": {},
      "caveats": [],
      "conditionReceipts": [],
      "recordRef": "apps/sites/thetrustedadvisor-com/src/data/income-tax/reviews/2026-08-16-v15-citation-ledger-record.json",
      "recordSha256": "7c9016ec6d3d5cfa0e1b3c9d5ad3242baf019f77480f8b2b04df6146c67bf02f",
      "citedSourceRecordsByGroup": {
        "hasStateIncomeTax": [],
        "rate": [
          {
            "url": "https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2025/f_1040N-ES.pdf",
            "field": "brackets, standardDeduction",
            "asOf": "2026-06-20",
            "type": "official-dor",
            "sourceYear": null
          }
        ],
        "standardDeduction": [
          {
            "url": "https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2025/f_1040N-ES.pdf",
            "field": "brackets, standardDeduction",
            "asOf": "2026-06-20",
            "type": "official-dor",
            "sourceYear": 2026
          }
        ],
        "localIncomeTax": [
          {
            "url": "https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2025/f_Individual_Income_Tax_Booklet.pdf",
            "field": "localIncomeTax.applies",
            "asOf": "2026-08-15",
            "type": "official-dor",
            "sourceYear": 2025
          }
        ],
        "retirement": [
          {
            "url": "https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2025/f_Individual_Income_Tax_Booklet.pdf",
            "field": "retirement.exclusion",
            "asOf": "2026-06-20",
            "type": "official-dor",
            "sourceYear": 2025
          }
        ]
      }
    },
    "rateScheduleScope": {
      "scope": "filingStatus",
      "evidence": []
    },
    "provisional": {
      "status": "pending-final-2026",
      "groups": [
        "retirement"
      ],
      "basis": "Tax year 2025 retirement figures are the latest officially published return figures; final tax year 2026 return material is pending.",
      "confirm": "Replace or confirm the retirement figures when final tax year 2026 return material is published.",
      "expected": "Final tax year 2026 individual income-tax instructions."
    }
  },
  {
    "code": "NV",
    "name": "Nevada",
    "hasStateIncomeTax": false,
    "taxYear": 2026,
    "structure": "none",
    "note": "Nevada imposes no state individual income tax. Nevada administers business and transaction-based taxes, including a Commerce Tax on certain businesses with Nevada gross revenue exceeding the applicable threshold; that tax does not alter the individual-income-tax classification.",
    "filing": {
      "single": {
        "standardDeduction": 0,
        "brackets": [],
        "standardDeductionTreatment": {
          "kind": "not-applicable-no-income-tax",
          "taxYear": 2026,
          "sourceYear": 2026,
          "status": "not-applicable",
          "label": "Not applicable — no state individual income tax",
          "note": "This jurisdiction has no state individual income tax in the dataset.",
          "source": null
        }
      },
      "marriedJoint": {
        "standardDeduction": 0,
        "brackets": [],
        "standardDeductionTreatment": {
          "kind": "not-applicable-no-income-tax",
          "taxYear": 2026,
          "sourceYear": 2026,
          "status": "not-applicable",
          "label": "Not applicable — no state individual income tax",
          "note": "This jurisdiction has no state individual income tax in the dataset.",
          "source": null
        }
      }
    },
    "localIncomeTax": {
      "applies": false,
      "rangeMin": 0,
      "rangeMax": 0,
      "typical": 0,
      "appliesTo": "No state individual income tax.",
      "note": "No broad-based state individual income tax; local income tax is not modeled.",
      "source": "https://tax.nv.gov/wp-content/uploads/2026/03/Nevada-Tax-Notes-March-2026.pdf",
      "asOf": "2026-06-20"
    },
    "retirement": {
      "socialSecurityTaxed": false,
      "socialSecurity": {
        "classification": "not-taxed",
        "note": "Nevada does not impose a state individual income tax. Accordingly, Social Security benefits, pensions, IRA distributions and other retirement income are not subject to Nevada individual income tax."
      },
      "treatment": "none",
      "note": "Nevada does not impose a state individual income tax. Accordingly, Social Security benefits, pensions, IRA distributions and other retirement income are not subject to Nevada individual income tax.",
      "exclusion": null
    },
    "sources": [
      {
        "field": "stateIncomeTaxStatus",
        "url": "https://tax.nv.gov/wp-content/uploads/2026/03/Nevada-Tax-Notes-March-2026.pdf",
        "asOf": "2026-06-20",
        "type": "official-dor"
      },
      {
        "field": "stateIncomeTaxStatus cross-check",
        "url": "https://taxfoundation.org/location/nevada/",
        "asOf": "2026",
        "type": "secondary"
      },
      {
        "field": "localIncomeTax.applies",
        "url": "https://tax.nv.gov/wp-content/uploads/2026/03/Nevada-Tax-Notes-March-2026.pdf",
        "asOf": "2026-08-15",
        "type": "official-dor",
        "sourceYear": 2026
      }
    ],
    "verifyStatus": "verified",
    "cfaReview": false,
    "verification": {
      "checkedAt": "2026-08-15",
      "checkedBy": "AdvisorWorld engineering — 2026.v14 current-year label and local-tax closeout",
      "workOrder": "AW-WO-DATASET-2026-V14-CURRENT-YEAR-LOCAL-TAX-2026-08-15",
      "method": "Official figures are served with their true source year; local-income-tax applicability is served only with a literal positive receipt or a qualifying official negative receipt, while New Jersey remains explicitly withheld because no qualifying negative receipt was found.",
      "primarySourcesCited": 1,
      "primarySourcesReached": 1,
      "confirmedChecks": 2,
      "totalChecks": 3,
      "confirmedClaims": [
        "hasStateIncomeTax|no state individual income tax",
        "retirement.socialSecurity|not-taxed"
      ],
      "citedSources": [
        "https://tax.nv.gov/wp-content/uploads/2026/03/Nevada-Tax-Notes-March-2026.pdf"
      ],
      "citedSourcesByGroup": {
        "hasStateIncomeTax": [
          "https://tax.nv.gov/wp-content/uploads/2026/03/Nevada-Tax-Notes-March-2026.pdf"
        ],
        "rate": [],
        "standardDeduction": [],
        "localIncomeTax": [
          "https://tax.nv.gov/wp-content/uploads/2026/03/Nevada-Tax-Notes-March-2026.pdf"
        ],
        "retirement": []
      },
      "unresolved": [],
      "notApplicable": [
        "localIncomeTax.applies|false"
      ],
      "derived": [],
      "derivations": {},
      "caveats": [],
      "conditionReceipts": [],
      "recordRef": "apps/sites/thetrustedadvisor-com/src/data/income-tax/reviews/2026-08-16-v15-citation-ledger-record.json",
      "recordSha256": "7c9016ec6d3d5cfa0e1b3c9d5ad3242baf019f77480f8b2b04df6146c67bf02f",
      "citedSourceRecordsByGroup": {
        "hasStateIncomeTax": [
          {
            "url": "https://tax.nv.gov/wp-content/uploads/2026/03/Nevada-Tax-Notes-March-2026.pdf",
            "field": "stateIncomeTaxStatus",
            "asOf": "2026-06-20",
            "type": "official-dor",
            "sourceYear": null
          }
        ],
        "rate": [],
        "standardDeduction": [],
        "localIncomeTax": [
          {
            "url": "https://tax.nv.gov/wp-content/uploads/2026/03/Nevada-Tax-Notes-March-2026.pdf",
            "field": "localIncomeTax.applies",
            "asOf": "2026-08-15",
            "type": "official-dor",
            "sourceYear": 2026
          }
        ],
        "retirement": []
      }
    }
  },
  {
    "code": "NH",
    "name": "New Hampshire",
    "hasStateIncomeTax": false,
    "taxYear": 2026,
    "structure": "none",
    "note": "New Hampshire does not impose a state individual income tax. Its former Interest and Dividends Tax was repealed for taxable periods beginning on or after January 1, 2025.",
    "filing": {
      "single": {
        "standardDeduction": 0,
        "brackets": [],
        "standardDeductionTreatment": {
          "kind": "not-applicable-no-income-tax",
          "taxYear": 2026,
          "sourceYear": 2026,
          "status": "not-applicable",
          "label": "Not applicable — no state individual income tax",
          "note": "This jurisdiction has no state individual income tax in the dataset.",
          "source": null
        }
      },
      "marriedJoint": {
        "standardDeduction": 0,
        "brackets": [],
        "standardDeductionTreatment": {
          "kind": "not-applicable-no-income-tax",
          "taxYear": 2026,
          "sourceYear": 2026,
          "status": "not-applicable",
          "label": "Not applicable — no state individual income tax",
          "note": "This jurisdiction has no state individual income tax in the dataset.",
          "source": null
        }
      }
    },
    "localIncomeTax": {
      "applies": false,
      "rangeMin": 0,
      "rangeMax": 0,
      "typical": 0,
      "appliesTo": "No state individual income tax.",
      "note": "New Hampshire's Interest and Dividends Tax was repealed for taxable periods beginning after December 31, 2024; no broad state individual income tax is modeled.",
      "source": "https://www.revenue.nh.gov/taxes-glance/interest-dividends-tax",
      "asOf": "2026-06-20"
    },
    "retirement": {
      "socialSecurityTaxed": false,
      "socialSecurity": {
        "classification": "not-taxed",
        "note": "New Hampshire does not impose an individual income tax. Social Security benefits, pensions, IRA distributions and other retirement income are therefore not subject to New Hampshire individual income tax."
      },
      "treatment": "none",
      "note": "New Hampshire does not impose an individual income tax. Social Security benefits, pensions, IRA distributions and other retirement income are therefore not subject to New Hampshire individual income tax.",
      "exclusion": null
    },
    "sources": [
      {
        "field": "stateIncomeTaxStatus",
        "url": "https://www.revenue.nh.gov/taxes-glance/interest-dividends-tax",
        "asOf": "2026-06-20",
        "type": "official-dor"
      },
      {
        "field": "stateIncomeTaxStatus",
        "url": "https://www.revenue.nh.gov/news-and-media/repeal-nh-interest-and-dividends-tax-now-effect",
        "asOf": "2026-06-20",
        "type": "official-dor"
      },
      {
        "field": "stateIncomeTaxStatus cross-check",
        "url": "https://taxfoundation.org/location/new-hampshire/",
        "asOf": "2026",
        "type": "secondary"
      },
      {
        "field": "localIncomeTax.applies",
        "url": "https://www.revenue.nh.gov/news-and-media/repeal-nh-interest-and-dividends-tax-now-effect",
        "asOf": "2026-08-15",
        "type": "official-dor",
        "sourceYear": 2026
      }
    ],
    "verifyStatus": "verified",
    "cfaReview": false,
    "verification": {
      "checkedAt": "2026-08-15",
      "checkedBy": "AdvisorWorld engineering — 2026.v14 current-year label and local-tax closeout",
      "workOrder": "AW-WO-DATASET-2026-V14-CURRENT-YEAR-LOCAL-TAX-2026-08-15",
      "method": "Official figures are served with their true source year; local-income-tax applicability is served only with a literal positive receipt or a qualifying official negative receipt, while New Jersey remains explicitly withheld because no qualifying negative receipt was found.",
      "primarySourcesCited": 2,
      "primarySourcesReached": 2,
      "confirmedChecks": 2,
      "totalChecks": 3,
      "confirmedClaims": [
        "hasStateIncomeTax|no state individual income tax",
        "retirement.socialSecurity|not-taxed"
      ],
      "citedSources": [
        "https://www.revenue.nh.gov/taxes-glance/interest-dividends-tax",
        "https://www.revenue.nh.gov/news-and-media/repeal-nh-interest-and-dividends-tax-now-effect"
      ],
      "citedSourcesByGroup": {
        "hasStateIncomeTax": [
          "https://www.revenue.nh.gov/taxes-glance/interest-dividends-tax"
        ],
        "rate": [],
        "standardDeduction": [],
        "localIncomeTax": [
          "https://www.revenue.nh.gov/news-and-media/repeal-nh-interest-and-dividends-tax-now-effect"
        ],
        "retirement": []
      },
      "unresolved": [],
      "notApplicable": [
        "localIncomeTax.applies|false"
      ],
      "derived": [],
      "derivations": {},
      "caveats": [],
      "conditionReceipts": [],
      "recordRef": "apps/sites/thetrustedadvisor-com/src/data/income-tax/reviews/2026-08-16-v15-citation-ledger-record.json",
      "recordSha256": "7c9016ec6d3d5cfa0e1b3c9d5ad3242baf019f77480f8b2b04df6146c67bf02f",
      "citedSourceRecordsByGroup": {
        "hasStateIncomeTax": [
          {
            "url": "https://www.revenue.nh.gov/taxes-glance/interest-dividends-tax",
            "field": "stateIncomeTaxStatus",
            "asOf": "2026-06-20",
            "type": "official-dor",
            "sourceYear": null
          }
        ],
        "rate": [],
        "standardDeduction": [],
        "localIncomeTax": [
          {
            "url": "https://www.revenue.nh.gov/news-and-media/repeal-nh-interest-and-dividends-tax-now-effect",
            "field": "localIncomeTax.applies",
            "asOf": "2026-08-15",
            "type": "official-dor",
            "sourceYear": 2026
          }
        ],
        "retirement": []
      }
    }
  },
  {
    "code": "NJ",
    "name": "New Jersey",
    "hasStateIncomeTax": true,
    "taxYear": 2026,
    "structure": "graduated",
    "filing": {
      "single": {
        "standardDeduction": 0,
        "standardDeductionNote": "New Jersey does not provide a conventional state standard deduction. Taxpayers may claim personal exemptions (principally $1,000 per taxpayer, with additional exemptions in specified circumstances) and specifically authorized deductions and exclusions under New Jersey law.",
        "brackets": [
          {
            "floor": 0,
            "rate": 0.014
          },
          {
            "floor": 20000,
            "rate": 0.0175
          },
          {
            "floor": 35000,
            "rate": 0.035
          },
          {
            "floor": 40000,
            "rate": 0.05525
          },
          {
            "floor": 75000,
            "rate": 0.0637
          },
          {
            "floor": 500000,
            "rate": 0.0897
          },
          {
            "floor": 1000000,
            "rate": 0.1075
          }
        ],
        "standardDeductionTreatment": {
          "kind": "personal-exemption-or-credit-instead",
          "taxYear": 2026,
          "sourceYear": 2025,
          "status": "latest-official-year",
          "label": "New Jersey exemptions and deductions instead",
          "note": "New Jersey uses defined income categories, personal exemptions, and specific state deductions rather than a fixed state standard deduction. Final 2026 return instructions are not yet published.",
          "source": {
            "field": "standardDeductionTreatment",
            "url": "https://www.nj.gov/treasury/taxation/pdf/current/1040i.pdf",
            "asOf": "2026-09-01",
            "type": "official-dor",
            "sourceYear": 2025
          }
        }
      },
      "marriedJoint": {
        "standardDeduction": 0,
        "standardDeductionNote": "New Jersey does not provide a conventional state standard deduction. Taxpayers may claim personal exemptions (principally $1,000 per taxpayer, with additional exemptions in specified circumstances) and specifically authorized deductions and exclusions under New Jersey law.",
        "brackets": [
          {
            "floor": 0,
            "rate": 0.014
          },
          {
            "floor": 20000,
            "rate": 0.0175
          },
          {
            "floor": 50000,
            "rate": 0.0245
          },
          {
            "floor": 70000,
            "rate": 0.035
          },
          {
            "floor": 80000,
            "rate": 0.05525
          },
          {
            "floor": 150000,
            "rate": 0.0637
          },
          {
            "floor": 500000,
            "rate": 0.0897
          },
          {
            "floor": 1000000,
            "rate": 0.1075
          }
        ],
        "standardDeductionTreatment": {
          "kind": "personal-exemption-or-credit-instead",
          "taxYear": 2026,
          "sourceYear": 2025,
          "status": "latest-official-year",
          "label": "New Jersey exemptions and deductions instead",
          "note": "New Jersey uses defined income categories, personal exemptions, and specific state deductions rather than a fixed state standard deduction. Final 2026 return instructions are not yet published.",
          "source": {
            "field": "standardDeductionTreatment",
            "url": "https://www.nj.gov/treasury/taxation/pdf/current/1040i.pdf",
            "asOf": "2026-09-01",
            "type": "official-dor",
            "sourceYear": 2025
          }
        }
      }
    },
    "localIncomeTax": {
      "applies": false,
      "rangeMin": 0,
      "rangeMax": 0,
      "typical": 0,
      "appliesTo": "No local individual income tax modeled.",
      "note": "No local individual income tax was identified in New Jersey Division of Taxation individual income-tax guidance during this pass.",
      "source": "https://www.nj.gov/treasury/taxation/taxtables.shtml",
      "asOf": "2026-06-20"
    },
    "retirement": {
      "socialSecurityTaxed": false,
      "socialSecurity": {
        "classification": "not-taxed",
        "note": "Social Security and Railroad Retirement benefits are not taxable in New Jersey."
      },
      "treatment": "partial",
      "note": "New Jersey excludes Social Security and Railroad Retirement benefits. Qualifying taxpayers age 62 or older or disabled may exclude all or part of taxable pension, annuity and IRA income when total annual income does not exceed $150,000; the maximum exclusion for total income of $100,000 or less is $75,000 (single/head of household/surviving spouse), $100,000 (married filing jointly) or $50,000 (married filing separately), with reduced percentage exclusions between $100,001 and $150,000. New Jersey's calculation of taxable pension and IRA income may differ from the federal calculation where contributions were previously taxed.",
      "exclusion": {
        "maxAmount": {
          "value": 100000,
          "condition": {
            "type": "scope",
            "appliesTo": [
              "married filing jointly, age 62 or older or disabled, total income $100,000 or less"
            ],
            "requirements": {
              "filingStatuses": [
                "marriedJoint"
              ],
              "minimumAge": 62,
              "disabilityAlternative": true,
              "incomeLimit": {
                "basis": "New Jersey total income",
                "maximum": 100000
              }
            }
          }
        },
        "ageThreshold": 62,
        "alsoIfDisabled": true,
        "appliesTo": [
          "pension income",
          "annuity income",
          "IRA withdrawals",
          "other retirement income exclusion",
          "Social Security",
          "Railroad Retirement benefits"
        ],
        "note": "Maximum pension exclusion is filing-status and income dependent: up to $100,000 married joint, $75,000 single, and $50,000 married separate when total income is $100,000 or less, with partial percentages through $150,000.",
        "cfaReview": true
      }
    },
    "sources": [
      {
        "field": "brackets",
        "url": "https://www.nj.gov/treasury/taxation/pdf/current/1040i.pdf",
        "asOf": "2026-08-15",
        "type": "official-dor",
        "sourceYear": 2025
      },
      {
        "field": "standardDeduction, retirement.exclusion",
        "url": "https://www.nj.gov/treasury/taxation/njit6.shtml",
        "asOf": "2026-06-20",
        "type": "official-dor"
      },
      {
        "field": "retirement.exclusion",
        "url": "https://www.nj.gov/treasury/taxation/njit28.shtml",
        "asOf": "2026-06-20",
        "type": "official-dor"
      },
      {
        "field": "retirement.exclusion",
        "url": "https://www.nj.gov/treasury/taxation/njit7.shtml",
        "asOf": "2026-06-20",
        "type": "official-dor"
      },
      {
        "field": "bracket cross-check",
        "url": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/",
        "asOf": "2026",
        "type": "secondary"
      },
      {
        "field": "standardDeductionTreatment",
        "url": "https://www.nj.gov/treasury/taxation/pdf/current/1040i.pdf",
        "asOf": "2026-09-01",
        "type": "official-dor",
        "sourceYear": 2025
      }
    ],
    "verifyStatus": "source-unavailable",
    "cfaReview": true,
    "verification": {
      "checkedAt": "2026-08-15",
      "checkedBy": "AdvisorWorld engineering — 2026.v14 current-year label and local-tax closeout",
      "workOrder": "AW-WO-DATASET-2026-V14-CURRENT-YEAR-LOCAL-TAX-2026-08-15",
      "method": "Official figures are served with their true source year; local-income-tax applicability is served only with a literal positive receipt or a qualifying official negative receipt, while New Jersey remains explicitly withheld because no qualifying negative receipt was found.",
      "primarySourcesCited": 3,
      "primarySourcesReached": 3,
      "confirmedChecks": 24,
      "totalChecks": 27,
      "confirmedClaims": [
        "bracketFloor.marriedJoint|$1,000,000",
        "bracketFloor.marriedJoint|$150,000",
        "bracketFloor.marriedJoint|$20,000",
        "bracketFloor.marriedJoint|$50,000",
        "bracketFloor.marriedJoint|$500,000",
        "bracketFloor.marriedJoint|$70,000",
        "bracketFloor.marriedJoint|$80,000",
        "bracketFloor.single|$1,000,000",
        "bracketFloor.single|$20,000",
        "bracketFloor.single|$35,000",
        "bracketFloor.single|$40,000",
        "bracketFloor.single|$500,000",
        "bracketFloor.single|$75,000",
        "rate|1.4%",
        "rate|1.75%",
        "rate|10.75%",
        "rate|2.45%",
        "rate|3.5%",
        "rate|5.525%",
        "rate|6.37%",
        "rate|8.97%",
        "retirement.exclusion.ageThreshold|62",
        "retirement.exclusion.maxAmount|$100,000 [condition:{\"appliesTo\":[\"married filing jointly, age 62 or older or disabled, total income $100,000 or less\"],\"requirements\":{\"disabilityAlternative\":true,\"filingStatuses\":[\"marriedJoint\"],\"incomeLimit\":{\"basis\":\"New Jersey total income\",\"maximum\":100000},\"minimumAge\":62},\"type\":\"scope\"}]",
        "retirement.socialSecurity|not-taxed"
      ],
      "citedSources": [
        "https://www.nj.gov/treasury/taxation/pdf/current/1040i.pdf",
        "https://www.nj.gov/treasury/taxation/njit6.shtml",
        "https://www.nj.gov/treasury/taxation/njit7.shtml"
      ],
      "citedSourcesByGroup": {
        "hasStateIncomeTax": [],
        "rate": [
          "https://www.nj.gov/treasury/taxation/pdf/current/1040i.pdf"
        ],
        "standardDeduction": [
          "https://www.nj.gov/treasury/taxation/pdf/current/1040i.pdf"
        ],
        "localIncomeTax": [],
        "retirement": [
          "https://www.nj.gov/treasury/taxation/njit6.shtml",
          "https://www.nj.gov/treasury/taxation/njit7.shtml"
        ]
      },
      "unresolved": [
        {
          "field": "localIncomeTax.applies",
          "claim": "false",
          "outcome": "source-silent",
          "reason": "Source reviewed but silent: no primary issuing-authority source directly establishes that no New Jersey municipality levies an individual income tax; the applicability value is withheld."
        }
      ],
      "notApplicable": [
        "standardDeduction.marriedJoint|$0 (no standard deduction)",
        "standardDeduction.single|$0 (no standard deduction)"
      ],
      "derived": [],
      "derivations": {},
      "caveats": [
        "2026.v17 standard-deduction treatment closure: New Jersey exemptions and deductions instead."
      ],
      "conditionReceipts": [
        {
          "field": "retirement.exclusion.maxAmount",
          "claim": "$100,000 [condition:{\"appliesTo\":[\"married filing jointly, age 62 or older or disabled, total income $100,000 or less\"],\"requirements\":{\"disabilityAlternative\":true,\"filingStatuses\":[\"marriedJoint\"],\"incomeLimit\":{\"basis\":\"New Jersey total income\",\"maximum\":100000},\"minimumAge\":62},\"type\":\"scope\"}]",
          "condition": {
            "type": "scope",
            "appliesTo": [
              "married filing jointly, age 62 or older or disabled, total income $100,000 or less"
            ],
            "requirements": {
              "filingStatuses": [
                "marriedJoint"
              ],
              "minimumAge": 62,
              "disabilityAlternative": true,
              "incomeLimit": {
                "basis": "New Jersey total income",
                "maximum": 100000
              }
            }
          },
          "sourceUrl": "https://www.nj.gov/treasury/taxation/njit7.shtml",
          "quote": "$100,000 | filing jointly) were 62 or older or disabled; Your total income for the entire year was $150,000 or less. Total Income of $100,000 or Less — Married/CU Couple, Filing Joint Return | Married/CU Couple, Filing Joint Return | were 62 or older | or disabled | Your total income for the entire year | Total Income of $100,000 or Less",
          "caption": "New Jersey retirement income exclusions — qualifications and filing-status table",
          "conditionEvidence": [
            {
              "path": "appliesTo.0",
              "value": "married filing jointly, age 62 or older or disabled, total income $100,000 or less",
              "sourceUrl": "https://www.nj.gov/treasury/taxation/njit7.shtml",
              "literal": "filing jointly) were 62 or older or disabled; Your total income for the entire year was $150,000 or less. Total Income of $100,000 or Less — Married/CU Couple, Filing Joint Return"
            },
            {
              "path": "requirements.filingStatuses.0",
              "value": "marriedJoint",
              "sourceUrl": "https://www.nj.gov/treasury/taxation/njit7.shtml",
              "literal": "Married/CU Couple, Filing Joint Return"
            },
            {
              "path": "requirements.minimumAge",
              "value": 62,
              "sourceUrl": "https://www.nj.gov/treasury/taxation/njit7.shtml",
              "literal": "were 62 or older"
            },
            {
              "path": "requirements.disabilityAlternative",
              "value": true,
              "sourceUrl": "https://www.nj.gov/treasury/taxation/njit7.shtml",
              "literal": "or disabled"
            },
            {
              "path": "requirements.incomeLimit.basis",
              "value": "New Jersey total income",
              "sourceUrl": "https://www.nj.gov/treasury/taxation/njit7.shtml",
              "literal": "Your total income for the entire year"
            },
            {
              "path": "requirements.incomeLimit.maximum",
              "value": 100000,
              "sourceUrl": "https://www.nj.gov/treasury/taxation/njit7.shtml",
              "literal": "Total Income of $100,000 or Less"
            }
          ]
        }
      ],
      "recordRef": "apps/sites/thetrustedadvisor-com/src/data/income-tax/reviews/2026-08-16-v15-citation-ledger-record.json",
      "recordSha256": "7c9016ec6d3d5cfa0e1b3c9d5ad3242baf019f77480f8b2b04df6146c67bf02f",
      "citedSourceRecordsByGroup": {
        "hasStateIncomeTax": [],
        "rate": [
          {
            "url": "https://www.nj.gov/treasury/taxation/pdf/current/1040i.pdf",
            "field": "brackets",
            "asOf": "2026-08-15",
            "type": "official-dor",
            "sourceYear": 2025
          }
        ],
        "standardDeduction": [
          {
            "field": "standardDeductionTreatment",
            "url": "https://www.nj.gov/treasury/taxation/pdf/current/1040i.pdf",
            "asOf": "2026-09-01",
            "type": "official-dor",
            "sourceYear": 2025
          }
        ],
        "localIncomeTax": [],
        "retirement": [
          {
            "url": "https://www.nj.gov/treasury/taxation/njit6.shtml",
            "field": "standardDeduction, retirement.exclusion",
            "asOf": "2026-06-20",
            "type": "official-dor",
            "sourceYear": null
          },
          {
            "url": "https://www.nj.gov/treasury/taxation/njit7.shtml",
            "field": "retirement.exclusion",
            "asOf": "2026-06-20",
            "type": "official-dor",
            "sourceYear": null
          }
        ]
      }
    },
    "rateScheduleScope": {
      "scope": "filingStatus",
      "evidence": []
    },
    "asOfYear": 2025,
    "provisional": {
      "status": "pending-final-2026",
      "groups": [
        "rate",
        "standardDeduction",
        "retirement"
      ],
      "basis": "Tax year 2025 schedules and retirement-exclusion figures are the latest officially published return-year figures; final tax year 2026 return material is pending.",
      "confirm": "Replace or confirm the carried figures when New Jersey publishes final tax year 2026 return material.",
      "expected": "Final New Jersey tax year 2026 individual income-tax instructions."
    }
  },
  {
    "code": "NM",
    "name": "New Mexico",
    "hasStateIncomeTax": true,
    "taxYear": 2026,
    "structure": "graduated",
    "note": "Bracket schedule per 7-2-7 NMSA 1978 as revised by HB 252 (Laws 2024) for taxable years beginning on or after January 1, 2025, verified against the official 2025 Tax Rate Table (PIT-TRT); no subsequent amendment — the schedule continues for tax year 2026.",
    "filing": {
      "single": {
        "standardDeduction": 16100,
        "standardDeductionNote": "New Mexico does not provide a separate conventional state standard deduction in the same manner as some states. The state begins with federal adjusted gross income and then applies New Mexico-specific deductions, exemptions and adjustments; the displayed amount ($16,100 for 2026 per IRS Rev. Proc. 2025-32) is the federal standard deduction carried into the state calculation.",
        "brackets": [
          {
            "floor": 0,
            "rate": 0.015
          },
          {
            "floor": 5500,
            "rate": 0.032
          },
          {
            "floor": 16500,
            "rate": 0.043
          },
          {
            "floor": 33500,
            "rate": 0.047
          },
          {
            "floor": 66500,
            "rate": 0.049
          },
          {
            "floor": 210000,
            "rate": 0.059
          }
        ],
        "standardDeductionTreatment": {
          "kind": "fixed",
          "taxYear": 2026,
          "sourceYear": 2026,
          "status": "verified",
          "label": "Fixed standard deduction",
          "note": "Fixed amount for the represented filing status.",
          "source": {
            "url": "https://realfile.tax.newmexico.gov/2025pit-1-ins.pdf",
            "field": "standardDeduction",
            "asOf": "2026-08-15",
            "type": "official-dor",
            "sourceYear": 2026
          }
        }
      },
      "marriedJoint": {
        "standardDeduction": 32200,
        "standardDeductionNote": "New Mexico does not provide a separate conventional state standard deduction in the same manner as some states. The state begins with federal adjusted gross income and then applies New Mexico-specific deductions, exemptions and adjustments; the displayed amount ($32,200 for 2026 per IRS Rev. Proc. 2025-32) is the federal standard deduction carried into the state calculation.",
        "brackets": [
          {
            "floor": 0,
            "rate": 0.015
          },
          {
            "floor": 8000,
            "rate": 0.032
          },
          {
            "floor": 25000,
            "rate": 0.043
          },
          {
            "floor": 50000,
            "rate": 0.047
          },
          {
            "floor": 100000,
            "rate": 0.049
          },
          {
            "floor": 315000,
            "rate": 0.059
          }
        ],
        "standardDeductionTreatment": {
          "kind": "fixed",
          "taxYear": 2026,
          "sourceYear": 2026,
          "status": "verified",
          "label": "Fixed standard deduction",
          "note": "Fixed amount for the represented filing status.",
          "source": {
            "url": "https://realfile.tax.newmexico.gov/2025pit-1-ins.pdf",
            "field": "standardDeduction",
            "asOf": "2026-08-15",
            "type": "official-dor",
            "sourceYear": 2026
          }
        }
      }
    },
    "localIncomeTax": {
      "applies": false,
      "rangeMin": 0,
      "rangeMax": 0,
      "typical": 0,
      "appliesTo": "No local individual income tax modeled.",
      "note": "New Mexico municipalities do not impose a general local individual income tax. The state's local gross receipts taxes are transaction taxes and should not be classified as local personal income taxes.",
      "source": "https://www.tax.newmexico.gov/individuals/personal-income-tax-information-overview/",
      "asOf": "2026-06-20"
    },
    "retirement": {
      "socialSecurityTaxed": true,
      "socialSecurity": {
        "classification": "partial",
        "note": "New Mexico provides an income-limited exemption for Social Security benefits. The exemption is generally available below adjusted-gross-income thresholds of $100,000 for single filers, $150,000 for joint, head-of-household and surviving-spouse filers, and $75,000 for married taxpayers filing separately."
      },
      "treatment": "partial",
      "note": "New Mexico provides several limited retirement-related exemptions and deductions, including an income-limited Social Security exemption and an age-based exemption of up to $8,000 for qualifying taxpayers age 65 or older. Other retirement income may remain taxable unless a specific deduction applies.",
      "exclusion": {
        "maxAmount": null,
        "ageThreshold": 65,
        "alsoIfDisabled": true,
        "appliesTo": [
          "Social Security",
          "Railroad Retirement Act annuities and benefits",
          "Railroad Unemployment Insurance Act sick pay",
          "armed forces retirement pay",
          "age 65 or older exemption",
          "blind exemption"
        ],
        "note": "Social Security exemption depends on AGI thresholds ($100,000 single, $75,000 married separate, $150,000 joint/head/surviving spouse). Armed forces retirement exemption is up to $30,000 and the age 65/blind exemption can be up to $8,000 per qualifying person.",
        "cfaReview": true
      }
    },
    "sources": [
      {
        "field": "brackets",
        "url": "https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/3138d8e6-3d90-4fc8-a0af-ee15d3b395f5/2025trt.pdf",
        "asOf": "2026-06-20",
        "type": "official-dor"
      },
      {
        "field": "brackets",
        "url": "https://www.nmlegis.gov/sessions/24%20Regular/bills/house/HB0252.HTML",
        "asOf": "2026-06-20",
        "type": "official-dor"
      },
      {
        "field": "standardDeduction",
        "url": "https://realfile.tax.newmexico.gov/2025pit-1-ins.pdf",
        "asOf": "2026-08-15",
        "type": "official-dor"
      },
      {
        "field": "retirement.exclusion",
        "url": "https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/61f8c5b0-b391-49b5-9d66-6605ef1f0c13/2025pit-adj-ins.pdf",
        "asOf": "2026-06-20",
        "type": "official-dor"
      },
      {
        "field": "bracket cross-check",
        "url": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/",
        "asOf": "2026",
        "type": "secondary"
      },
      {
        "field": "bracket schedule (official 2025 Tax Rate Table; continues for 2026)",
        "url": "https://realfile.tax.newmexico.gov/2025trt.pdf",
        "asOf": "2026-08-05",
        "type": "official-dor"
      },
      {
        "field": "Social Security exemption thresholds (PIT-ADJ instructions)",
        "url": "https://realfile.tax.newmexico.gov/2025pit-adj-ins.pdf",
        "asOf": "2026-08-05",
        "type": "official-dor",
        "sourceYear": 2025
      },
      {
        "field": "federal standard-deduction amounts for 2026",
        "url": "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf",
        "asOf": "2026-08-05",
        "type": "official-dor"
      },
      {
        "field": "standardDeduction",
        "url": "https://realfile.tax.newmexico.gov/2025pit-1-ins.pdf",
        "asOf": "2026-08-08",
        "type": "official-dor"
      },
      {
        "field": "retirement.exclusion.ageThreshold",
        "url": "https://realfile.tax.newmexico.gov/2025pit-adj-ins.pdf",
        "asOf": "2026-08-15",
        "type": "official-dor",
        "sourceYear": 2025
      },
      {
        "field": "standardDeduction.federalAmount",
        "url": "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf",
        "asOf": "2026-08-15",
        "type": "official-government"
      },
      {
        "field": "localIncomeTax.applies",
        "url": "https://realfile.tax.newmexico.gov/2025pit-1-ins.pdf",
        "asOf": "2026-08-15",
        "type": "official-dor",
        "sourceYear": 2025
      },
      {
        "field": "standardDeduction",
        "url": "https://realfile.tax.newmexico.gov/2025pit-1-ins.pdf",
        "asOf": "2026-08-15",
        "type": "official-dor",
        "sourceYear": 2026
      }
    ],
    "verifyStatus": "source-unavailable",
    "cfaReview": true,
    "verification": {
      "checkedAt": "2026-08-15",
      "checkedBy": "AdvisorWorld engineering — 2026.v14 current-year label and local-tax closeout",
      "workOrder": "AW-WO-DATASET-2026-V14-CURRENT-YEAR-LOCAL-TAX-2026-08-15",
      "method": "Official figures are served with their true source year; local-income-tax applicability is served only with a literal positive receipt or a qualifying official negative receipt, while New Jersey remains explicitly withheld because no qualifying negative receipt was found.",
      "primarySourcesCited": 4,
      "primarySourcesReached": 4,
      "confirmedChecks": 15,
      "totalChecks": 21,
      "confirmedClaims": [
        "bracketFloor.marriedJoint|$100,000",
        "bracketFloor.marriedJoint|$25,000",
        "bracketFloor.marriedJoint|$315,000",
        "bracketFloor.marriedJoint|$50,000",
        "bracketFloor.marriedJoint|$8,000",
        "bracketFloor.single|$16,500",
        "bracketFloor.single|$210,000",
        "bracketFloor.single|$33,500",
        "bracketFloor.single|$5,500",
        "bracketFloor.single|$66,500",
        "rate|4.9%",
        "rate|5.9%",
        "retirement.exclusion.ageThreshold|65",
        "standardDeduction.marriedJoint|$32,200",
        "standardDeduction.single|$16,100"
      ],
      "citedSources": [
        "https://www.nmlegis.gov/sessions/24%20Regular/bills/house/HB0252.HTML",
        "https://realfile.tax.newmexico.gov/2025pit-1-ins.pdf",
        "https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/3138d8e6-3d90-4fc8-a0af-ee15d3b395f5/2025trt.pdf",
        "https://realfile.tax.newmexico.gov/2025pit-adj-ins.pdf",
        "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf"
      ],
      "citedSourcesByGroup": {
        "hasStateIncomeTax": [],
        "rate": [
          "https://www.nmlegis.gov/sessions/24%20Regular/bills/house/HB0252.HTML",
          "https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/3138d8e6-3d90-4fc8-a0af-ee15d3b395f5/2025trt.pdf"
        ],
        "standardDeduction": [
          "https://realfile.tax.newmexico.gov/2025pit-1-ins.pdf",
          "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf"
        ],
        "localIncomeTax": [
          "https://realfile.tax.newmexico.gov/2025pit-1-ins.pdf"
        ],
        "retirement": [
          "https://realfile.tax.newmexico.gov/2025pit-adj-ins.pdf"
        ]
      },
      "unresolved": [
        {
          "field": "retirement.socialSecurity",
          "claim": "partial",
          "outcome": "source-silent",
          "reason": "Source reviewed but silent: The stored New Mexico sentence summarizes the source rather than preserving literal official wording. The partial Social Security classification remains named residue until an exact excerpt is recorded."
        }
      ],
      "notApplicable": [
        "localIncomeTax.applies|false"
      ],
      "derived": [
        "rate|1.5%",
        "rate|3.2%",
        "rate|4.3%",
        "rate|4.7%"
      ],
      "derivations": {
        "rate|1.5%": {
          "method": "official-table-reproduction",
          "formula": "New Mexico publishes a computed tax-lookup table, not a rate schedule; the marginal rates are confirmed by reproducing that table from this row's own bracket schedule",
          "components": [
            {
              "label": "official PIT-TRT tax-lookup table",
              "quote": "If you are: and your taxable income is not over: Your Tax is… plus of taxable income in excess of:",
              "sourceUrl": "https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/3138d8e6-3d90-4fc8-a0af-ee15d3b395f5/2025trt.pdf"
            }
          ],
          "reproduction": {
            "rowsChecked": 2006,
            "mismatches": 0
          },
          "result": "1.5%"
        },
        "rate|3.2%": {
          "method": "official-table-reproduction",
          "formula": "New Mexico publishes a computed tax-lookup table, not a rate schedule; the marginal rates are confirmed by reproducing that table from this row's own bracket schedule",
          "components": [
            {
              "label": "official PIT-TRT tax-lookup table",
              "quote": "If you are: and your taxable income is not over: Your Tax is… plus of taxable income in excess of:",
              "sourceUrl": "https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/3138d8e6-3d90-4fc8-a0af-ee15d3b395f5/2025trt.pdf"
            }
          ],
          "reproduction": {
            "rowsChecked": 2006,
            "mismatches": 0
          },
          "result": "3.2%"
        },
        "rate|4.3%": {
          "method": "official-table-reproduction",
          "formula": "New Mexico publishes a computed tax-lookup table, not a rate schedule; the marginal rates are confirmed by reproducing that table from this row's own bracket schedule",
          "components": [
            {
              "label": "official PIT-TRT tax-lookup table",
              "quote": "If you are: and your taxable income is not over: Your Tax is… plus of taxable income in excess of:",
              "sourceUrl": "https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/3138d8e6-3d90-4fc8-a0af-ee15d3b395f5/2025trt.pdf"
            }
          ],
          "reproduction": {
            "rowsChecked": 2006,
            "mismatches": 0
          },
          "result": "4.3%"
        },
        "rate|4.7%": {
          "method": "official-table-reproduction",
          "formula": "New Mexico publishes a computed tax-lookup table, not a rate schedule; the marginal rates are confirmed by reproducing that table from this row's own bracket schedule",
          "components": [
            {
              "label": "official PIT-TRT tax-lookup table",
              "quote": "If you are: and your taxable income is not over: Your Tax is… plus of taxable income in excess of:",
              "sourceUrl": "https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/3138d8e6-3d90-4fc8-a0af-ee15d3b395f5/2025trt.pdf"
            }
          ],
          "reproduction": {
            "rowsChecked": 2006,
            "mismatches": 0
          },
          "result": "4.7%"
        },
        "standardDeduction.single|$16,100": {
          "method": "federal-standard-deduction-conformity",
          "result": "$16,100",
          "formula": "NM source https://realfile.tax.newmexico.gov/2025pit-1-ins.pdf adopts the allowable federal standard deduction; IRS Rev. Proc. 2025-32 at https://www.irs.gov/pub/irs-drop/rp-25-32.pdf supplies the tax-year 2026 filing-status amount.",
          "components": [
            {
              "role": "state-conformity",
              "label": "NM federal-standard-deduction conformity",
              "quote": "LINE 12. Federal Standard or Itemized Deduction Amount. If you did not itemize deductions on your 2025 federal return, enter the allowable federal standard deduction from federal Form 1040 or 1040SR, line 12.",
              "sourceUrl": "https://realfile.tax.newmexico.gov/2025pit-1-ins.pdf"
            },
            {
              "role": "federal-amount",
              "label": "IRS tax-year 2026 single amount",
              "value": "$16,100",
              "quote": "For taxable years beginning in 2026: Unmarried Individuals (other than Surviving Spouses and Heads of Households), Standard Deduction $16,100.",
              "sourceUrl": "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf"
            }
          ]
        },
        "standardDeduction.marriedJoint|$32,200": {
          "method": "federal-standard-deduction-conformity",
          "result": "$32,200",
          "formula": "NM source https://realfile.tax.newmexico.gov/2025pit-1-ins.pdf adopts the allowable federal standard deduction; IRS Rev. Proc. 2025-32 at https://www.irs.gov/pub/irs-drop/rp-25-32.pdf supplies the tax-year 2026 filing-status amount.",
          "components": [
            {
              "role": "state-conformity",
              "label": "NM federal-standard-deduction conformity",
              "quote": "LINE 12. Federal Standard or Itemized Deduction Amount. If you did not itemize deductions on your 2025 federal return, enter the allowable federal standard deduction from federal Form 1040 or 1040SR, line 12.",
              "sourceUrl": "https://realfile.tax.newmexico.gov/2025pit-1-ins.pdf"
            },
            {
              "role": "federal-amount",
              "label": "IRS tax-year 2026 joint amount",
              "value": "$32,200",
              "quote": "For taxable years beginning in 2026: Married Individuals Filing Joint Returns and Surviving Spouses, Standard Deduction $32,200.",
              "sourceUrl": "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf"
            }
          ]
        }
      },
      "caveats": [
        "rate|1.5% is derived or reproduced from the cited official rate schedule and is not independently source-published as this exact aggregate.",
        "rate|3.2% is derived or reproduced from the cited official rate schedule and is not independently source-published as this exact aggregate.",
        "rate|4.3% is derived or reproduced from the cited official rate schedule and is not independently source-published as this exact aggregate.",
        "rate|4.7% is derived or reproduced from the cited official rate schedule and is not independently source-published as this exact aggregate."
      ],
      "conditionReceipts": [],
      "recordRef": "apps/sites/thetrustedadvisor-com/src/data/income-tax/reviews/2026-08-16-v15-citation-ledger-record.json",
      "recordSha256": "7c9016ec6d3d5cfa0e1b3c9d5ad3242baf019f77480f8b2b04df6146c67bf02f",
      "citedSourceRecordsByGroup": {
        "hasStateIncomeTax": [],
        "rate": [
          {
            "url": "https://www.nmlegis.gov/sessions/24%20Regular/bills/house/HB0252.HTML",
            "field": "brackets",
            "asOf": "2026-06-20",
            "type": "official-dor",
            "sourceYear": null
          },
          {
            "url": "https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/3138d8e6-3d90-4fc8-a0af-ee15d3b395f5/2025trt.pdf",
            "field": "brackets",
            "asOf": "2026-06-20",
            "type": "official-dor",
            "sourceYear": null
          }
        ],
        "standardDeduction": [
          {
            "url": "https://realfile.tax.newmexico.gov/2025pit-1-ins.pdf",
            "field": "standardDeduction",
            "asOf": "2026-08-15",
            "type": "official-dor",
            "sourceYear": 2026
          },
          {
            "url": "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf",
            "field": "standardDeduction.federalAmount",
            "asOf": "2026-08-15",
            "type": "official-government",
            "sourceYear": null
          }
        ],
        "localIncomeTax": [
          {
            "url": "https://realfile.tax.newmexico.gov/2025pit-1-ins.pdf",
            "field": "localIncomeTax.applies",
            "asOf": "2026-08-15",
            "type": "official-dor",
            "sourceYear": 2025
          }
        ],
        "retirement": [
          {
            "url": "https://realfile.tax.newmexico.gov/2025pit-adj-ins.pdf",
            "field": "retirement.exclusion.ageThreshold",
            "asOf": "2026-08-15",
            "type": "official-dor",
            "sourceYear": 2025
          }
        ]
      }
    },
    "rateScheduleScope": {
      "scope": "filingStatus",
      "evidence": []
    },
    "provisional": {
      "status": "pending-final-2026",
      "groups": [
        "retirement"
      ],
      "basis": "Tax year 2025 retirement figures are the latest officially published return figures; final tax year 2026 return material is pending.",
      "confirm": "Replace or confirm the retirement figures when final tax year 2026 return material is published.",
      "expected": "Final tax year 2026 individual income-tax instructions."
    }
  },
  {
    "code": "NY",
    "name": "New York",
    "hasStateIncomeTax": true,
    "taxYear": 2026,
    "structure": "graduated",
    "note": "2026 rate schedule per IT-2105-I (2026), reflecting the Chapter 59 (Laws of 2025, Part A) rate reductions: each rate below 6.85% is reduced 0.10 percentage point for 2026 — the first stage of a two-year phase-in, not the full two-year 0.20 percentage-point reduction — while the 6.85% bracket and the high-income 9.65% / 10.3% / 10.9% rates are unchanged. New York's listed marginal brackets do not fully reflect the supplemental tax and benefit-recapture calculations applicable to certain higher-income taxpayers.",
    "effective": "2026 is the first year of a two-year phase-in of rate reductions for taxpayers with taxable income up to $215,400 (single) / $323,200 (married filing jointly).",
    "filing": {
      "single": {
        "standardDeduction": 8000,
        "standardDeductionNote": "2026 standard deduction $8,000 (single, not claimable as a dependent) per the official 2026 withholding instructions and IT-2105-I (2026).",
        "brackets": [
          {
            "floor": 0,
            "rate": 0.039
          },
          {
            "floor": 8500,
            "rate": 0.044
          },
          {
            "floor": 11700,
            "rate": 0.0515
          },
          {
            "floor": 13900,
            "rate": 0.054
          },
          {
            "floor": 80650,
            "rate": 0.059
          },
          {
            "floor": 215400,
            "rate": 0.0685
          },
          {
            "floor": 1077550,
            "rate": 0.0965
          },
          {
            "floor": 5000000,
            "rate": 0.103
          },
          {
            "floor": 25000000,
            "rate": 0.109
          }
        ],
        "standardDeductionTreatment": {
          "kind": "fixed",
          "taxYear": 2026,
          "sourceYear": 2026,
          "status": "verified",
          "label": "Fixed standard deduction",
          "note": "Fixed amount for the represented filing status.",
          "source": {
            "url": "https://www.tax.ny.gov/pdf/current_forms/it/it2105i.pdf",
            "field": "2026 rate schedules, standard deductions (IT-2105-I 2026)",
            "asOf": "2026-08-05",
            "type": "official-dor",
            "sourceYear": 2026
          }
        }
      },
      "marriedJoint": {
        "standardDeduction": 16050,
        "standardDeductionNote": "2026 standard deduction $16,050 (married filing jointly) per the official 2026 withholding instructions and IT-2105-I (2026).",
        "brackets": [
          {
            "floor": 0,
            "rate": 0.039
          },
          {
            "floor": 17150,
            "rate": 0.044
          },
          {
            "floor": 23600,
            "rate": 0.0515
          },
          {
            "floor": 27900,
            "rate": 0.054
          },
          {
            "floor": 161550,
            "rate": 0.059
          },
          {
            "floor": 323200,
            "rate": 0.0685
          },
          {
            "floor": 2155350,
            "rate": 0.0965
          },
          {
            "floor": 5000000,
            "rate": 0.103
          },
          {
            "floor": 25000000,
            "rate": 0.109
          }
        ],
        "standardDeductionTreatment": {
          "kind": "fixed",
          "taxYear": 2026,
          "sourceYear": 2026,
          "status": "verified",
          "label": "Fixed standard deduction",
          "note": "Fixed amount for the represented filing status.",
          "source": {
            "url": "https://www.tax.ny.gov/pdf/current_forms/it/it2105i.pdf",
            "field": "2026 rate schedules, standard deductions (IT-2105-I 2026)",
            "asOf": "2026-08-05",
            "type": "official-dor",
            "sourceYear": 2026
          }
        }
      }
    },
    "localIncomeTax": {
      "applies": true,
      "rangeMin": 0,
      "rangeMax": 0.03876,
      "typical": 0,
      "appliesTo": "New York City graduated resident personal income tax; Yonkers resident and nonresident income-tax surcharges under separate rules.",
      "note": "Yes. New York City imposes a graduated resident personal income tax. Yonkers separately imposes resident and nonresident income-tax surcharges under its own rules. Local rates are maintained separately from the New York State rate schedule. The typical value remains 0 unless a locality is supplied. Full municipal enumeration is out of scope.",
      "source": "https://www.tax.ny.gov/pit/file/tax-tables/2025.htm",
      "asOf": "2026-06-20",
      "jurisdictions": {
        "new-york-city": {
          "name": "New York City",
          "rate": 0.03876,
          "note": "Uses the top NYC resident marginal rate as the locality placeholder."
        },
        "yonkers": {
          "name": "Yonkers",
          "note": "Yonkers tax is computed as a resident surcharge or nonresident earnings tax rather than a simple statewide taxable-income rate."
        }
      }
    },
    "retirement": {
      "socialSecurityTaxed": false,
      "socialSecurity": {
        "classification": "not-taxed",
        "note": "New York excludes Social Security benefits from state taxable income."
      },
      "treatment": "partial",
      "note": "New York excludes Social Security benefits. Taxpayers age 59½ or older may exclude up to $20,000 of qualifying pension and annuity income, while qualifying federal, New York State and local governmental retirement benefits may be fully exempt.",
      "exclusion": {
        "maxAmount": 20000,
        "ageThreshold": 59.5,
        "appliesTo": [
          "pension income",
          "annuity income",
          "IRA withdrawals",
          "Keogh plan distributions",
          "New York State and local government pensions",
          "federal government pensions",
          "Social Security"
        ],
        "note": "Private pension and annuity exclusion is generally up to $20,000 for eligible taxpayers age 59 1/2 or older; government pension and Social Security treatment is separate.",
        "cfaReview": true
      }
    },
    "sources": [
      {
        "field": "brackets",
        "url": "https://www.tax.ny.gov/pdf/publications/withholding/nys50_t_nys.pdf",
        "asOf": "2026-06-20",
        "type": "official-dor"
      },
      {
        "field": "standardDeduction",
        "url": "https://www.tax.ny.gov/pit/file/standard_deductions.htm",
        "asOf": "2026-06-20",
        "type": "official-dor"
      },
      {
        "field": "localIncomeTax",
        "url": "https://www.tax.ny.gov/pit/file/tax-tables/2025.htm",
        "asOf": "2026-06-20",
        "type": "official-dor"
      },
      {
        "field": "retirement.exclusion",
        "url": "https://www.tax.ny.gov/pit/file/information_for_seniors.htm",
        "asOf": "2026-06-20",
        "type": "official-dor"
      },
      {
        "field": "bracket cross-check",
        "url": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/",
        "asOf": "2026",
        "type": "secondary"
      },
      {
        "field": "2026 rate schedules, standard deductions (IT-2105-I 2026)",
        "url": "https://www.tax.ny.gov/pdf/current_forms/it/it2105i.pdf",
        "asOf": "2026-08-05",
        "type": "official-dor"
      },
      {
        "field": "Chapter 59 (Laws of 2025) 2026 rate-reduction confirmation (NYS-50-T-NYS 1/26)",
        "url": "https://www.tax.ny.gov/pdf/publications/withholding/nys50_t_nys.pdf",
        "asOf": "2026-08-05",
        "type": "official-dor"
      },
      {
        "field": "retirement",
        "url": "https://www.tax.ny.gov/pdf/current_forms/it/it201i.pdf",
        "asOf": "2026-08-08",
        "type": "official-dor"
      },
      {
        "field": "retirement.exclusion.ageThreshold",
        "url": "https://www.tax.ny.gov/pdf/current_forms/it/it201i.pdf",
        "asOf": "2026-08-15",
        "type": "official-dor"
      },
      {
        "field": "localIncomeTax.applies",
        "url": "https://www.tax.ny.gov/pit/file/nonresident-faqs.htm",
        "asOf": "2026-08-15",
        "type": "official-government",
        "sourceYear": 2026
      },
      {
        "field": "localIncomeTax.rangeMax",
        "url": "https://www.tax.ny.gov/pdf/current_forms/it/it2105i.pdf",
        "asOf": "2026-08-08",
        "type": "official-dor",
        "sourceYear": 2026
      },
      {
        "field": "2026 rate schedules, standard deductions (IT-2105-I 2026)",
        "url": "https://www.tax.ny.gov/pdf/current_forms/it/it2105i.pdf",
        "asOf": "2026-08-05",
        "type": "official-dor",
        "sourceYear": 2026
      }
    ],
    "verifyStatus": "source-unavailable",
    "cfaReview": true,
    "verification": {
      "checkedAt": "2026-08-15",
      "checkedBy": "AdvisorWorld engineering — 2026.v14 current-year label and local-tax closeout",
      "workOrder": "AW-WO-DATASET-2026-V14-CURRENT-YEAR-LOCAL-TAX-2026-08-15",
      "method": "Official figures are served with their true source year; local-income-tax applicability is served only with a literal positive receipt or a qualifying official negative receipt, while New Jersey remains explicitly withheld because no qualifying negative receipt was found.",
      "primarySourcesCited": 5,
      "primarySourcesReached": 5,
      "confirmedChecks": 31,
      "totalChecks": 32,
      "confirmedClaims": [
        "bracketFloor.marriedJoint|$161,550",
        "bracketFloor.marriedJoint|$17,150",
        "bracketFloor.marriedJoint|$2,155,350",
        "bracketFloor.marriedJoint|$23,600",
        "bracketFloor.marriedJoint|$25,000,000",
        "bracketFloor.marriedJoint|$27,900",
        "bracketFloor.marriedJoint|$323,200",
        "bracketFloor.marriedJoint|$5,000,000",
        "bracketFloor.single|$1,077,550",
        "bracketFloor.single|$11,700",
        "bracketFloor.single|$13,900",
        "bracketFloor.single|$215,400",
        "bracketFloor.single|$25,000,000",
        "bracketFloor.single|$5,000,000",
        "bracketFloor.single|$8,500",
        "bracketFloor.single|$80,650",
        "localIncomeTax.applies|true",
        "localIncomeTax.rangeMax|3.876%",
        "rate|10.3%",
        "rate|10.9%",
        "rate|3.9%",
        "rate|4.4%",
        "rate|5.15%",
        "rate|5.4%",
        "rate|5.9%",
        "rate|6.85%",
        "rate|9.65%",
        "retirement.exclusion.ageThreshold|59.5",
        "retirement.socialSecurity|not-taxed",
        "standardDeduction.marriedJoint|$16,050",
        "standardDeduction.single|$8,000"
      ],
      "citedSources": [
        "https://www.tax.ny.gov/pdf/current_forms/it/it2105i.pdf",
        "https://www.tax.ny.gov/pdf/publications/withholding/nys50_t_nys.pdf",
        "https://www.tax.ny.gov/pit/file/nonresident-faqs.htm",
        "https://www.tax.ny.gov/pdf/current_forms/it/it201i.pdf",
        "https://www.tax.ny.gov/pit/file/information_for_seniors.htm"
      ],
      "citedSourcesByGroup": {
        "hasStateIncomeTax": [],
        "rate": [
          "https://www.tax.ny.gov/pdf/current_forms/it/it2105i.pdf",
          "https://www.tax.ny.gov/pdf/publications/withholding/nys50_t_nys.pdf"
        ],
        "standardDeduction": [
          "https://www.tax.ny.gov/pdf/current_forms/it/it2105i.pdf"
        ],
        "localIncomeTax": [
          "https://www.tax.ny.gov/pit/file/nonresident-faqs.htm",
          "https://www.tax.ny.gov/pdf/current_forms/it/it2105i.pdf"
        ],
        "retirement": [
          "https://www.tax.ny.gov/pdf/current_forms/it/it201i.pdf",
          "https://www.tax.ny.gov/pit/file/information_for_seniors.htm"
        ]
      },
      "unresolved": [
        {
          "field": "retirement.exclusion.maxAmount",
          "claim": "$20,000",
          "outcome": "source-silent",
          "reason": "Source reviewed but silent: the maximum is conditional, but the available receipt does not state a complete machine-resolvable condition; the scalar is withheld rather than served flat."
        }
      ],
      "notApplicable": [],
      "derived": [],
      "derivations": {},
      "caveats": [],
      "conditionReceipts": [],
      "recordRef": "apps/sites/thetrustedadvisor-com/src/data/income-tax/reviews/2026-08-16-v15-citation-ledger-record.json",
      "recordSha256": "7c9016ec6d3d5cfa0e1b3c9d5ad3242baf019f77480f8b2b04df6146c67bf02f",
      "citedSourceRecordsByGroup": {
        "hasStateIncomeTax": [],
        "rate": [
          {
            "url": "https://www.tax.ny.gov/pdf/current_forms/it/it2105i.pdf",
            "field": "2026 rate schedules, standard deductions (IT-2105-I 2026)",
            "asOf": "2026-08-05",
            "type": "official-dor",
            "sourceYear": null
          },
          {
            "url": "https://www.tax.ny.gov/pdf/publications/withholding/nys50_t_nys.pdf",
            "field": "brackets",
            "asOf": "2026-06-20",
            "type": "official-dor",
            "sourceYear": null
          }
        ],
        "standardDeduction": [
          {
            "url": "https://www.tax.ny.gov/pdf/current_forms/it/it2105i.pdf",
            "field": "2026 rate schedules, standard deductions (IT-2105-I 2026)",
            "asOf": "2026-08-05",
            "type": "official-dor",
            "sourceYear": 2026
          }
        ],
        "localIncomeTax": [
          {
            "url": "https://www.tax.ny.gov/pit/file/nonresident-faqs.htm",
            "field": "localIncomeTax.applies",
            "asOf": "2026-08-15",
            "type": "official-government",
            "sourceYear": 2026
          },
          {
            "url": "https://www.tax.ny.gov/pdf/current_forms/it/it2105i.pdf",
            "field": "localIncomeTax.rangeMax",
            "asOf": "2026-08-08",
            "type": "official-dor",
            "sourceYear": 2026
          }
        ],
        "retirement": [
          {
            "url": "https://www.tax.ny.gov/pdf/current_forms/it/it201i.pdf",
            "field": "retirement.exclusion.ageThreshold",
            "asOf": "2026-08-15",
            "type": "official-dor",
            "sourceYear": null
          },
          {
            "url": "https://www.tax.ny.gov/pit/file/information_for_seniors.htm",
            "field": "retirement.exclusion",
            "asOf": "2026-06-20",
            "type": "official-dor",
            "sourceYear": null
          }
        ]
      }
    },
    "rateScheduleScope": {
      "scope": "filingStatus",
      "evidence": []
    }
  },
  {
    "code": "NC",
    "name": "North Carolina",
    "hasStateIncomeTax": true,
    "taxYear": 2026,
    "structure": "flat",
    "note": "Flat individual income tax rate of 3.99% for tax year 2026 (Session Law 2023-134; the 4.25% rate applied to tax year 2025).",
    "effective": "3.99% applies to taxable years beginning after 2025. Additional contingent rate reductions may apply beginning in 2027 if statutory revenue triggers are satisfied; those future reductions do not affect tax year 2026.",
    "filing": {
      "single": {
        "standardDeduction": 12750,
        "standardDeductionNote": "Standard deductions of $12,750 for single filers and $25,500 for married couples filing jointly are unchanged in current law. The NCDOR deduction page is labeled tax year 2025.",
        "brackets": [
          {
            "floor": 0,
            "rate": 0.0399
          }
        ],
        "standardDeductionTreatment": {
          "kind": "fixed",
          "taxYear": 2026,
          "sourceYear": 2025,
          "status": "latest-official-year",
          "label": "Latest officially published standard deduction",
          "note": "The displayed amount is from the latest official source year; final 2026 return instructions are pending.",
          "source": {
            "url": "https://www.ncdor.gov/taxes-forms/individual-income-tax/filing-topics/north-carolina-standard-deduction-or-north-carolina-itemized-deductions",
            "field": "standardDeduction",
            "asOf": "2026-06-20",
            "type": "official-dor",
            "sourceYear": 2025
          }
        }
      },
      "marriedJoint": {
        "standardDeduction": 25500,
        "standardDeductionNote": "Standard deductions of $12,750 for single filers and $25,500 for married couples filing jointly are unchanged in current law. The NCDOR deduction page is labeled tax year 2025.",
        "brackets": [
          {
            "floor": 0,
            "rate": 0.0399
          }
        ],
        "standardDeductionTreatment": {
          "kind": "fixed",
          "taxYear": 2026,
          "sourceYear": 2025,
          "status": "latest-official-year",
          "label": "Latest officially published standard deduction",
          "note": "The displayed amount is from the latest official source year; final 2026 return instructions are pending.",
          "source": {
            "url": "https://www.ncdor.gov/taxes-forms/individual-income-tax/filing-topics/north-carolina-standard-deduction-or-north-carolina-itemized-deductions",
            "field": "standardDeduction",
            "asOf": "2026-06-20",
            "type": "official-dor",
            "sourceYear": 2025
          }
        }
      }
    },
    "localIncomeTax": {
      "applies": false,
      "rangeMin": 0,
      "rangeMax": 0,
      "typical": 0,
      "appliesTo": "No local individual income tax modeled.",
      "note": "No local individual income tax was identified in NCDOR individual income-tax guidance during this pass.",
      "source": "https://www.ncdor.gov/taxes-forms/individual-income-tax/tax-rate-schedules",
      "asOf": "2026-06-20"
    },
    "retirement": {
      "socialSecurityTaxed": false,
      "socialSecurity": {
        "classification": "not-taxed",
        "note": "No. North Carolina permits taxpayers to deduct Social Security and qualifying Railroad Retirement benefits included in federal adjusted gross income."
      },
      "treatment": "partial",
      "note": "North Carolina excludes Social Security and qualifying Railroad Retirement benefits. Private pension, IRA and annuity income is generally taxable, although qualifying military retirement and certain federal, state and local governmental retirement benefits may be deductible under specific statutory rules and the Bailey decision.",
      "exclusion": {
        "maxAmount": null,
        "ageThreshold": 0,
        "appliesTo": [
          "Social Security",
          "Railroad Retirement benefits",
          "Bailey-qualified federal retirement benefits",
          "Bailey-qualified North Carolina state and local retirement benefits",
          "military retirement pay"
        ],
        "note": "Bailey exclusions depend on plan and vesting facts, and military retirement deductions have separate eligibility rules.",
        "cfaReview": true
      }
    },
    "sources": [
      {
        "field": "brackets",
        "url": "https://www.ncdor.gov/taxes-forms/individual-income-tax/tax-rate-schedules",
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      },
      {
        "field": "standardDeduction",
        "url": "https://www.ncdor.gov/taxes-forms/individual-income-tax/filing-topics/north-carolina-standard-deduction-or-north-carolina-itemized-deductions",
        "asOf": "2026-06-20",
        "type": "official-dor"
      },
      {
        "field": "retirement.exclusion",
        "url": "https://www.ncdor.gov/taxes-forms/individual-income-tax/filing-topics/social-security-and-railroad-retirement-benefits",
        "asOf": "2026-06-20",
        "type": "official-dor"
      },
      {
        "field": "retirement.exclusion",
        "url": "https://www.ncdor.gov/taxes-forms/individual-income-tax/filing-topics/bailey-decision-concerning-federal-state-and-local-retirement-benefits",
        "asOf": "2026-06-20",
        "type": "official-dor"
      },
      {
        "field": "retirement.exclusion",
        "url": "https://www.ncdor.gov/taxes-forms/individual-income-tax/filing-topics/military-retirement",
        "asOf": "2026-06-20",
        "type": "official-dor"
      },
      {
        "field": "bracket cross-check",
        "url": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/",
        "asOf": "2026",
        "type": "secondary"
      },
      {
        "field": "2026 rate 3.99%",
        "url": "https://www.ncdor.gov/taxes-forms/individual-income-tax/tax-rate-schedules",
        "asOf": "2026-08-05",
        "type": "official-dor"
      },
      {
        "field": "2026 rate confirmation (NC-30, 2026)",
        "url": "https://www.ncdor.gov/income-tax-withholding-tables-and-instructions-employers/open",
        "asOf": "2026-08-05",
        "type": "official-dor"
      },
      {
        "field": "localIncomeTax.applies",
        "url": "https://www.ncdor.gov/taxes-forms/individual-income-tax/tax-rate-schedules",
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      },
      {
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        "url": "https://www.ncdor.gov/taxes-forms/individual-income-tax/filing-topics/north-carolina-standard-deduction-or-north-carolina-itemized-deductions",
        "asOf": "2026-06-20",
        "type": "official-dor",
        "sourceYear": 2025
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    ],
    "verifyStatus": "verified",
    "cfaReview": true,
    "verification": {
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      "checkedBy": "AdvisorWorld engineering — 2026.v14 current-year label and local-tax closeout",
      "workOrder": "AW-WO-DATASET-2026-V14-CURRENT-YEAR-LOCAL-TAX-2026-08-15",
      "method": "Official figures are served with their true source year; local-income-tax applicability is served only with a literal positive receipt or a qualifying official negative receipt, while New Jersey remains explicitly withheld because no qualifying negative receipt was found.",
      "primarySourcesCited": 3,
      "primarySourcesReached": 3,
      "confirmedChecks": 5,
      "totalChecks": 7,
      "confirmedClaims": [
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        "rate|3.99%",
        "retirement.socialSecurity|not-taxed",
        "standardDeduction.marriedJoint|$25,500",
        "standardDeduction.single|$12,750"
      ],
      "citedSources": [
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        "https://www.ncdor.gov/taxes-forms/individual-income-tax/filing-topics/north-carolina-standard-deduction-or-north-carolina-itemized-deductions"
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      "citedSourcesByGroup": {
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        "rate": [
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        ],
        "standardDeduction": [
          "https://www.ncdor.gov/taxes-forms/individual-income-tax/filing-topics/north-carolina-standard-deduction-or-north-carolina-itemized-deductions"
        ],
        "localIncomeTax": [
          "https://www.ncdor.gov/taxes-forms/individual-income-tax/tax-rate-schedules"
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        "retirement": [
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      },
      "unresolved": [],
      "notApplicable": [
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        "retirement.exclusion.ageThreshold|0"
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      "derived": [],
      "derivations": {},
      "caveats": [],
      "conditionReceipts": [],
      "recordRef": "apps/sites/thetrustedadvisor-com/src/data/income-tax/reviews/2026-08-16-v15-citation-ledger-record.json",
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            "field": "standardDeduction",
            "asOf": "2026-06-20",
            "type": "official-dor",
            "sourceYear": 2025
          }
        ],
        "localIncomeTax": [
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            "url": "https://www.ncdor.gov/taxes-forms/individual-income-tax/tax-rate-schedules",
            "field": "localIncomeTax.applies",
            "asOf": "2026-08-15",
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        "retirement": [
          {
            "url": "https://www.ncdor.gov/taxes-forms/individual-income-tax/filing-topics/social-security-and-railroad-retirement-benefits",
            "field": "retirement.exclusion",
            "asOf": "2026-06-20",
            "type": "official-dor",
            "sourceYear": null
          }
        ]
      }
    },
    "rateScheduleScope": {
      "scope": "uniform",
      "evidence": [
        {
          "basis": "published-schedule-structure",
          "sourceUrl": "https://www.ncdor.gov/taxes-forms/individual-income-tax/tax-rate-schedules",
          "quote": "line 129: For Taxable Years after 2025, the North Carolina individual income tax rate is 3.99% (0.0399).",
          "rationale": "The v9 single and married-joint bracket arrays are identical, and the cited published rate-schedule receipt does not carry separate single or married-joint rate columns in this evidence record."
        }
      ]
    },
    "asOfYear": 2025,
    "provisional": {
      "status": "pending-final-2026",
      "groups": [
        "standardDeduction"
      ],
      "basis": "The Department's tax year 2025 deduction page is the latest officially published return-year source for the unchanged standard-deduction figures; final tax year 2026 return material is pending.",
      "confirm": "Replace or confirm the carried figures when North Carolina publishes final tax year 2026 return material.",
      "expected": "Final North Carolina tax year 2026 individual income-tax instructions."
    }
  },
  {
    "code": "ND",
    "name": "North Dakota",
    "hasStateIncomeTax": true,
    "taxYear": 2026,
    "structure": "graduated",
    "note": "Graduated three-tier structure consisting of a broad 0% bracket, a 1.95% intermediate rate and a 2.5% top marginal rate. 2026 thresholds per the official 2026 Form ND-1ES rate schedules.",
    "provisional": {
      "status": "pending-final-2026",
      "basis": "Official 2026 Form ND-1ES ('2026 Forms ND-1 and ND-EZ Tax Rate Schedules', SFN 28709, 12-2025) and the 2026 withholding rates booklet. Tax year 2025 retirement figures are the latest officially published return figures; final tax year 2026 return material is pending.",
      "confirm": "Confirm against the 2026 Form ND-1 booklet (Individual Income Tax Instructions and Tables) when published. Replace or confirm the retirement figures when final tax year 2026 return material is published.",
      "expected": "Publication is typically expected between December 2026 and January 2027. Final tax year 2026 individual income-tax instructions.",
      "groups": [
        "rate",
        "retirement"
      ]
    },
    "filing": {
      "single": {
        "standardDeduction": 0,
        "standardDeductionNote": "North Dakota generally begins with federal taxable income. The federal standard or itemized deduction is therefore reflected in the state tax base rather than provided as a separate North Dakota standard deduction.",
        "brackets": [
          {
            "floor": 0,
            "rate": 0
          },
          {
            "floor": 49575,
            "rate": 0.0195
          },
          {
            "floor": 250400,
            "rate": 0.025
          }
        ],
        "standardDeductionTreatment": {
          "kind": "federal-taxable-income-base",
          "taxYear": 2026,
          "sourceYear": 2026,
          "status": "verified",
          "label": "No separate state standard deduction",
          "note": "North Dakota starts its 2026 calculation from federal taxable income, so the federal deduction is already reflected before North Dakota adjustments.",
          "source": {
            "field": "standardDeductionTreatment",
            "url": "https://www.tax.nd.gov/sites/www/files/documents/forms/individual/2025-iit/28709-form-nd-1es-2026.pdf",
            "asOf": "2026-09-01",
            "type": "official-dor",
            "sourceYear": 2026
          }
        }
      },
      "marriedJoint": {
        "standardDeduction": 0,
        "standardDeductionNote": "North Dakota generally begins with federal taxable income. The federal standard or itemized deduction is therefore reflected in the state tax base rather than provided as a separate North Dakota standard deduction.",
        "brackets": [
          {
            "floor": 0,
            "rate": 0
          },
          {
            "floor": 82800,
            "rate": 0.0195
          },
          {
            "floor": 304850,
            "rate": 0.025
          }
        ],
        "standardDeductionTreatment": {
          "kind": "federal-taxable-income-base",
          "taxYear": 2026,
          "sourceYear": 2026,
          "status": "verified",
          "label": "No separate state standard deduction",
          "note": "North Dakota starts its 2026 calculation from federal taxable income, so the federal deduction is already reflected before North Dakota adjustments.",
          "source": {
            "field": "standardDeductionTreatment",
            "url": "https://www.tax.nd.gov/sites/www/files/documents/forms/individual/2025-iit/28709-form-nd-1es-2026.pdf",
            "asOf": "2026-09-01",
            "type": "official-dor",
            "sourceYear": 2026
          }
        }
      }
    },
    "localIncomeTax": {
      "applies": false,
      "rangeMin": 0,
      "rangeMax": 0,
      "typical": 0,
      "appliesTo": "No local individual income tax modeled.",
      "note": "North Dakota local taxes identified in official navigation are sales/use/property-related rather than local individual income taxes.",
      "source": "https://www.tax.nd.gov/individual-income-tax",
      "asOf": "2026-06-20"
    },
    "retirement": {
      "socialSecurityTaxed": false,
      "socialSecurity": {
        "classification": "not-taxed",
        "note": "North Dakota excludes Social Security benefits from state taxable income."
      },
      "treatment": "partial",
      "note": "North Dakota excludes Social Security benefits and provides specified retirement subtractions, including for qualifying military retirement pay. Treatment notes are carried from the 2025 booklet while the row remains provisional.",
      "exclusion": {
        "maxAmount": null,
        "ageThreshold": 0,
        "appliesTo": [
          "Social Security",
          "military retirement benefits",
          "qualified peace officer retirement benefits"
        ],
        "note": "Official 2025 booklet lines include Social Security and military retirement benefit exclusions; other retirement categories are not reduced to a single exclusion amount in this dataset.",
        "cfaReview": true
      }
    },
    "sources": [
      {
        "field": "brackets",
        "url": "https://www.tax.nd.gov/individual-income-tax",
        "asOf": "2026-06-20",
        "type": "official-dor"
      },
      {
        "field": "brackets",
        "url": "https://www.tax.nd.gov/sites/www/files/documents/forms/individual/2026-iit/2026-income-tax-withholding-rates-booklet.pdf",
        "asOf": "2026-06-20",
        "type": "official-dor"
      },
      {
        "field": "retirement.exclusion",
        "url": "https://www.tax.nd.gov/sites/www/files/documents/forms/individual/2025-iit/2025-individual-income-tax-booklet.pdf",
        "asOf": "2026-06-20",
        "type": "official-dor",
        "sourceYear": 2025
      },
      {
        "field": "bracket cross-check",
        "url": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/",
        "asOf": "2026",
        "type": "secondary"
      },
      {
        "field": "2026 rate schedules (Form ND-1ES 2026)",
        "url": "https://www.tax.nd.gov/sites/www/files/documents/forms/software-developer/individual-income-forms/28709-form-nd-1es-2026%20final.pdf",
        "asOf": "2026-08-05",
        "type": "official-dor"
      },
      {
        "field": "localIncomeTax.applies",
        "url": "https://www.tax.nd.gov/individual-income-tax",
        "asOf": "2026-08-15",
        "type": "official-dor",
        "sourceYear": 2026
      },
      {
        "field": "standardDeductionTreatment",
        "url": "https://www.tax.nd.gov/sites/www/files/documents/forms/individual/2025-iit/28709-form-nd-1es-2026.pdf",
        "asOf": "2026-09-01",
        "type": "official-dor",
        "sourceYear": 2026
      }
    ],
    "verifyStatus": "verified",
    "cfaReview": true,
    "verification": {
      "checkedAt": "2026-08-15",
      "checkedBy": "AdvisorWorld engineering — 2026.v14 current-year label and local-tax closeout",
      "workOrder": "AW-WO-DATASET-2026-V14-CURRENT-YEAR-LOCAL-TAX-2026-08-15",
      "method": "Official figures are served with their true source year; local-income-tax applicability is served only with a literal positive receipt or a qualifying official negative receipt, while New Jersey remains explicitly withheld because no qualifying negative receipt was found.",
      "primarySourcesCited": 3,
      "primarySourcesReached": 3,
      "confirmedChecks": 8,
      "totalChecks": 12,
      "confirmedClaims": [
        "bracketFloor.marriedJoint|$304,850",
        "bracketFloor.marriedJoint|$82,800",
        "bracketFloor.single|$250,400",
        "bracketFloor.single|$49,575",
        "rate|0%",
        "rate|1.95%",
        "rate|2.5%",
        "retirement.socialSecurity|not-taxed"
      ],
      "citedSources": [
        "https://www.tax.nd.gov/sites/www/files/documents/forms/software-developer/individual-income-forms/28709-form-nd-1es-2026%20final.pdf",
        "https://www.tax.nd.gov/individual-income-tax",
        "https://www.tax.nd.gov/sites/www/files/documents/forms/individual/2025-iit/2025-individual-income-tax-booklet.pdf"
      ],
      "citedSourcesByGroup": {
        "hasStateIncomeTax": [],
        "rate": [
          "https://www.tax.nd.gov/sites/www/files/documents/forms/software-developer/individual-income-forms/28709-form-nd-1es-2026%20final.pdf",
          "https://www.tax.nd.gov/individual-income-tax"
        ],
        "standardDeduction": [
          "https://www.tax.nd.gov/sites/www/files/documents/forms/individual/2025-iit/28709-form-nd-1es-2026.pdf"
        ],
        "localIncomeTax": [
          "https://www.tax.nd.gov/individual-income-tax"
        ],
        "retirement": [
          "https://www.tax.nd.gov/sites/www/files/documents/forms/individual/2025-iit/2025-individual-income-tax-booklet.pdf"
        ]
      },
      "unresolved": [],
      "notApplicable": [
        "localIncomeTax.applies|false",
        "retirement.exclusion.ageThreshold|0",
        "standardDeduction.marriedJoint|$0 (no standard deduction)",
        "standardDeduction.single|$0 (no standard deduction)"
      ],
      "derived": [],
      "derivations": {},
      "caveats": [
        "2026.v17 standard-deduction treatment closure: No separate state standard deduction."
      ],
      "conditionReceipts": [],
      "recordRef": "apps/sites/thetrustedadvisor-com/src/data/income-tax/reviews/2026-08-16-v15-citation-ledger-record.json",
      "recordSha256": "7c9016ec6d3d5cfa0e1b3c9d5ad3242baf019f77480f8b2b04df6146c67bf02f",
      "citedSourceRecordsByGroup": {
        "hasStateIncomeTax": [],
        "rate": [
          {
            "url": "https://www.tax.nd.gov/sites/www/files/documents/forms/software-developer/individual-income-forms/28709-form-nd-1es-2026%20final.pdf",
            "field": "2026 rate schedules (Form ND-1ES 2026)",
            "asOf": "2026-08-05",
            "type": "official-dor",
            "sourceYear": null
          },
          {
            "url": "https://www.tax.nd.gov/individual-income-tax",
            "field": "brackets",
            "asOf": "2026-06-20",
            "type": "official-dor",
            "sourceYear": null
          }
        ],
        "standardDeduction": [
          {
            "field": "standardDeductionTreatment",
            "url": "https://www.tax.nd.gov/sites/www/files/documents/forms/individual/2025-iit/28709-form-nd-1es-2026.pdf",
            "asOf": "2026-09-01",
            "type": "official-dor",
            "sourceYear": 2026
          }
        ],
        "localIncomeTax": [
          {
            "url": "https://www.tax.nd.gov/individual-income-tax",
            "field": "localIncomeTax.applies",
            "asOf": "2026-08-15",
            "type": "official-dor",
            "sourceYear": 2026
          }
        ],
        "retirement": [
          {
            "url": "https://www.tax.nd.gov/sites/www/files/documents/forms/individual/2025-iit/2025-individual-income-tax-booklet.pdf",
            "field": "retirement.exclusion",
            "asOf": "2026-06-20",
            "type": "official-dor",
            "sourceYear": 2025
          }
        ]
      }
    },
    "rateScheduleScope": {
      "scope": "filingStatus",
      "evidence": []
    }
  },
  {
    "code": "OH",
    "name": "Ohio",
    "hasStateIncomeTax": true,
    "taxYear": 2026,
    "structure": "flat",
    "note": "For taxable years beginning in 2026 and thereafter, Ohio tax on nonbusiness income equals $332 plus 2.75% of the amount by which nonbusiness Ohio adjusted gross income (less exemptions) exceeds $26,050, while income at or below $26,050 owes no tax (R.C. 5747.02(A)(3)(c), as amended by H.B. 96, 136th G.A.). The $332 fixed component is carried on the 2.75% bracket row as fixedAmount; calculators must add it to the marginal computation. Qualifying taxable business income is governed by a separate Ohio calculation and may be taxed at 3%; the principal 2.75% schedule applies to nonbusiness Ohio adjusted gross income. The income thresholds are subject to annual administrative indexing under R.C. 5747.02(A)(5). As of 2026-08-05 the Department's public rate tables end at 2025 and its posted 2026 estimated-tax worksheet predates H.B. 96 — the statute controls.",
    "effective": "Flat 2.75% above $26,050 applies to taxable years beginning in 2026 and thereafter (H.B. 96); the 3.125% upper rate applied only to taxable years beginning in 2025.",
    "filing": {
      "single": {
        "standardDeduction": null,
        "standardDeductionNote": "Ohio does not provide a conventional state standard deduction. Ohio taxable income is based on federal adjusted gross income, subject to state additions, deductions, exemptions and separate treatment of qualifying business income.",
        "brackets": [
          {
            "floor": 0,
            "rate": 0
          },
          {
            "floor": 26050,
            "rate": 0.0275,
            "fixedAmount": 332
          }
        ],
        "standardDeductionTreatment": {
          "kind": "no-separate-deduction",
          "taxYear": 2026,
          "sourceYear": 2026,
          "status": "not-applicable",
          "label": "No separate state standard deduction",
          "note": "Ohio does not provide a conventional state standard deduction. Ohio taxable income is based on federal adjusted gross income, subject to state additions, deductions, exemptions and separate treatment of qualifying business income.",
          "source": {
            "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/forms/ohio_individual/individual/2025/it1040-booklet.pdf",
            "field": "standardDeduction",
            "asOf": "2026-08-15",
            "type": "official-dor",
            "sourceYear": 2026
          }
        }
      },
      "marriedJoint": {
        "standardDeduction": null,
        "standardDeductionNote": "Ohio does not provide a conventional state standard deduction. Ohio taxable income is based on federal adjusted gross income, subject to state additions, deductions, exemptions and separate treatment of qualifying business income.",
        "brackets": [
          {
            "floor": 0,
            "rate": 0
          },
          {
            "floor": 26050,
            "rate": 0.0275,
            "fixedAmount": 332
          }
        ],
        "standardDeductionTreatment": {
          "kind": "no-separate-deduction",
          "taxYear": 2026,
          "sourceYear": 2026,
          "status": "not-applicable",
          "label": "No separate state standard deduction",
          "note": "Ohio does not provide a conventional state standard deduction. Ohio taxable income is based on federal adjusted gross income, subject to state additions, deductions, exemptions and separate treatment of qualifying business income.",
          "source": {
            "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/forms/ohio_individual/individual/2025/it1040-booklet.pdf",
            "field": "standardDeduction",
            "asOf": "2026-08-15",
            "type": "official-dor",
            "sourceYear": 2026
          }
        }
      }
    },
    "localIncomeTax": {
      "applies": true,
      "rangeMin": 0,
      "rangeMax": 0.03,
      "typical": 0,
      "appliesTo": "Municipal income taxes and, in certain public school districts, a separate school district income tax; rates and tax bases vary by jurisdiction.",
      "note": "Yes. Many Ohio municipalities impose local income taxes, and certain public school districts impose a separate school district income tax. Rates and tax bases vary by jurisdiction and should be verified using the applicable municipal authority and the Ohio Department of Taxation's Finder. Full municipal enumeration is out of scope.",
      "source": "https://tax.ohio.gov/individual/file-now/school-district-income-tax-page",
      "asOf": "2026-06-20"
    },
    "retirement": {
      "socialSecurityTaxed": false,
      "socialSecurity": {
        "classification": "not-taxed",
        "note": "Ohio does not tax Social Security benefits (they are excluded from federal adjusted gross income for Ohio purposes)."
      },
      "treatment": "partial",
      "note": "Ohio does not tax Social Security benefits. Pension, annuity and other retirement distributions may be taxable, although qualifying taxpayers may be eligible for retirement-income, senior-citizen or related credits.",
      "exclusion": {
        "maxAmount": null,
        "ageThreshold": 0,
        "appliesTo": [
          "Social Security",
          "railroad retirement benefits",
          "uniformed services retirement income",
          "retirement income credit",
          "lump sum retirement credit"
        ],
        "note": "Ohio retirement relief often operates as credits or category-specific deductions rather than a simple exclusion.",
        "cfaReview": true
      }
    },
    "sources": [
      {
        "field": "brackets",
        "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/forms/ohio_individual/individual/2025/it1040-booklet.pdf",
        "asOf": "2026-06-20",
        "type": "official-dor"
      },
      {
        "field": "localIncomeTax",
        "url": "https://tax.ohio.gov/individual/file-now/school-district-income-tax-page",
        "asOf": "2026-06-20",
        "type": "official-dor"
      },
      {
        "field": "retirement.exclusion",
        "url": "https://tax.ohio.gov/help-center/faqs/income-retirement-income",
        "asOf": "2026-06-20",
        "type": "official-dor"
      },
      {
        "field": "bracket cross-check",
        "url": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/",
        "asOf": "2026",
        "type": "secondary"
      },
      {
        "field": "2026 rate structure (R.C. 5747.02, H.B. 96)",
        "url": "https://codes.ohio.gov/ohio-revised-code/section-5747.02",
        "asOf": "2026-08-05",
        "type": "official-legislature"
      },
      {
        "field": "Majd review §AJ — 2026 single ordinary-income schedule",
        "url": "https://github.com/aw-dev-0/AW-main/blob/main/docs/reviews/income-dataset/2026-08-05-majd-income-tax-dataset-review.pdf",
        "asOf": "2026-08-05",
        "type": "secondary"
      },
      {
        "field": "rate",
        "url": "https://codes.ohio.gov/ohio-revised-code/section-5747.02",
        "asOf": "2026-08-15",
        "type": "official-legislature"
      },
      {
        "field": "retirement.socialSecurity",
        "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/forms/ohio_individual/individual/2025/it1040-booklet.pdf",
        "asOf": "2026-08-15",
        "type": "official-dor",
        "sourceYear": 2025
      },
      {
        "field": "standardDeduction",
        "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/forms/ohio_individual/individual/2025/it1040-booklet.pdf",
        "asOf": "2026-08-15",
        "type": "official-dor"
      },
      {
        "field": "localIncomeTax.applies",
        "url": "https://thefinder.tax.ohio.gov/",
        "asOf": "2026-08-15",
        "type": "official-government",
        "sourceYear": 2026
      },
      {
        "field": "localIncomeTax.rangeMax",
        "url": "https://thefinder.tax.ohio.gov/",
        "asOf": "2026-08-15",
        "type": "official-government"
      },
      {
        "field": "standardDeduction",
        "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/forms/ohio_individual/individual/2025/it1040-booklet.pdf",
        "asOf": "2026-08-15",
        "type": "official-dor",
        "sourceYear": 2026
      }
    ],
    "verifyStatus": "verified",
    "cfaReview": true,
    "verification": {
      "checkedAt": "2026-08-15",
      "checkedBy": "AdvisorWorld engineering — 2026.v14 current-year label and local-tax closeout",
      "workOrder": "AW-WO-DATASET-2026-V14-CURRENT-YEAR-LOCAL-TAX-2026-08-15",
      "method": "Official figures are served with their true source year; local-income-tax applicability is served only with a literal positive receipt or a qualifying official negative receipt, while New Jersey remains explicitly withheld because no qualifying negative receipt was found.",
      "primarySourcesCited": 3,
      "primarySourcesReached": 3,
      "confirmedChecks": 7,
      "totalChecks": 11,
      "confirmedClaims": [
        "bracketFloor.uniform|$26,050",
        "fixedAmount.uniform|$332",
        "localIncomeTax.applies|true",
        "rateScheduleScope|uniform",
        "rate|0%",
        "rate|2.75%",
        "retirement.socialSecurity|not-taxed"
      ],
      "citedSources": [
        "https://codes.ohio.gov/ohio-revised-code/section-5747.02",
        "https://thefinder.tax.ohio.gov/",
        "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/forms/ohio_individual/individual/2025/it1040-booklet.pdf"
      ],
      "citedSourcesByGroup": {
        "hasStateIncomeTax": [],
        "rate": [
          "https://codes.ohio.gov/ohio-revised-code/section-5747.02"
        ],
        "standardDeduction": [
          "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/forms/ohio_individual/individual/2025/it1040-booklet.pdf"
        ],
        "localIncomeTax": [
          "https://thefinder.tax.ohio.gov/"
        ],
        "retirement": [
          "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/forms/ohio_individual/individual/2025/it1040-booklet.pdf"
        ]
      },
      "unresolved": [],
      "notApplicable": [
        "retirement.exclusion.ageThreshold|0",
        "standardDeduction.marriedJoint|$0 (no standard deduction)",
        "standardDeduction.single|$0 (no standard deduction)"
      ],
      "derived": [
        "localIncomeTax.rangeMax|3%"
      ],
      "derivations": {},
      "caveats": [
        "localIncomeTax.rangeMax|3% is derived across cited local jurisdictions and is not a single statewide source-published ceiling."
      ],
      "conditionReceipts": [],
      "recordRef": "apps/sites/thetrustedadvisor-com/src/data/income-tax/reviews/2026-08-16-v15-citation-ledger-record.json",
      "recordSha256": "7c9016ec6d3d5cfa0e1b3c9d5ad3242baf019f77480f8b2b04df6146c67bf02f",
      "citedSourceRecordsByGroup": {
        "hasStateIncomeTax": [],
        "rate": [
          {
            "url": "https://codes.ohio.gov/ohio-revised-code/section-5747.02",
            "field": "rate",
            "asOf": "2026-08-15",
            "type": "official-legislature",
            "sourceYear": null
          }
        ],
        "standardDeduction": [
          {
            "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/forms/ohio_individual/individual/2025/it1040-booklet.pdf",
            "field": "standardDeduction",
            "asOf": "2026-08-15",
            "type": "official-dor",
            "sourceYear": 2026
          }
        ],
        "localIncomeTax": [
          {
            "url": "https://thefinder.tax.ohio.gov/",
            "field": "localIncomeTax.applies",
            "asOf": "2026-08-15",
            "type": "official-government",
            "sourceYear": 2026
          }
        ],
        "retirement": [
          {
            "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/forms/ohio_individual/individual/2025/it1040-booklet.pdf",
            "field": "retirement.socialSecurity",
            "asOf": "2026-08-15",
            "type": "official-dor",
            "sourceYear": 2025
          }
        ]
      }
    },
    "rateScheduleScope": {
      "scope": "uniform",
      "evidence": [
        {
          "basis": "official-statement",
          "sourceUrl": "https://codes.ohio.gov/ohio-revised-code/section-5747.02",
          "quote": "For taxable years beginning in 2026 and thereafter, $332.00 plus 2.75% of the amount in excess of $26,050.",
          "rationale": "Ohio Revised Code §5747.02(A)(3)(c) publishes one taxpayer formula for taxable years beginning in 2026 and thereafter rather than filing-status-specific schedules. This substantiates uniform schedule scope."
        }
      ]
    },
    "provisional": {
      "status": "pending-final-2026",
      "basis": "Ohio 2026 ordinary-income schedule is enacted in H.B. 96 / R.C. 5747.02(A)(3)(c) and confirmed by counsel; Ohio DOT has not yet posted its TY2026 annual rate table or individual income-tax booklet. Tax year 2025 retirement figures are the latest officially published return figures; final tax year 2026 return material is pending.",
      "confirm": "Confirm against the Ohio Department of Taxation tax year 2026 annual rate schedule and individual income-tax booklet when published. Replace or confirm the retirement figures when final tax year 2026 return material is published.",
      "expected": "Publication is expected when the Ohio Department of Taxation releases its tax year 2026 materials. Final tax year 2026 individual income-tax instructions.",
      "groups": [
        "rate",
        "retirement"
      ]
    }
  },
  {
    "code": "OK",
    "name": "Oklahoma",
    "hasStateIncomeTax": true,
    "taxYear": 2026,
    "structure": "graduated",
    "note": "HB 2764 (2025 session) rewrote 68 O.S. § 2355 effective for tax year 2026 and later: the former six-bracket 0.25%-4.75% schedule is replaced by a four-bracket schedule with a 0% bottom bracket and a 4.5% top rate, as published in the OTC Summary of 2025 Tax Legislation and implemented in the 2026 withholding tables (Packet OW-2).",
    "effective": "Four-bracket 0% / 2.5% / 3.5% / 4.5% schedule applies to tax year 2026 and subsequent years (HB 2764). Rates may be reduced 0.25% across brackets in later years when revenue conditions are met (62 O.S. § 34.103; State Board of Equalization evaluation each December).",
    "provisional": {
      "status": "pending-final-2026",
      "groups": [
        "standardDeduction"
      ],
      "basis": "Tax year 2025 standard-deduction figures are the latest officially published return figures; the enacted 2026 bracket schedule is retained and final tax year 2026 return material is pending.",
      "confirm": "Replace or confirm the carried figures when Oklahoma publishes final tax year 2026 return material.",
      "expected": "Final Oklahoma tax year 2026 individual income-tax instructions."
    },
    "filing": {
      "single": {
        "standardDeduction": 6350,
        "standardDeductionNote": "Oklahoma permits a standard deduction or itemized deductions and separately allows personal and dependent exemptions ($1,000 each; additional exemptions may apply for blindness and qualifying taxpayers age 65 or older). The stated amounts match the tax year 2025 Packet 511.",
        "brackets": [
          {
            "floor": 0,
            "rate": 0
          },
          {
            "floor": 3750,
            "rate": 0.025
          },
          {
            "floor": 4900,
            "rate": 0.035
          },
          {
            "floor": 7200,
            "rate": 0.045
          }
        ],
        "standardDeductionTreatment": {
          "kind": "fixed",
          "taxYear": 2026,
          "sourceYear": 2025,
          "status": "latest-official-year",
          "label": "Latest officially published standard deduction",
          "note": "The displayed amount is from the latest official source year; final 2026 return instructions are pending.",
          "source": {
            "url": "https://oklahoma.gov/content/dam/ok/en/tax/documents/forms/individuals/current/511-Pkt.pdf",
            "field": "brackets, standardDeduction, retirement.exclusion",
            "asOf": "2026-06-20",
            "type": "official-dor",
            "sourceYear": 2025
          }
        }
      },
      "marriedJoint": {
        "standardDeduction": 12700,
        "standardDeductionNote": "Oklahoma permits a standard deduction or itemized deductions and separately allows personal and dependent exemptions ($1,000 each; additional exemptions may apply for blindness and qualifying taxpayers age 65 or older). The stated amounts match the tax year 2025 Packet 511.",
        "brackets": [
          {
            "floor": 0,
            "rate": 0
          },
          {
            "floor": 7500,
            "rate": 0.025
          },
          {
            "floor": 9800,
            "rate": 0.035
          },
          {
            "floor": 14400,
            "rate": 0.045
          }
        ],
        "standardDeductionTreatment": {
          "kind": "fixed",
          "taxYear": 2026,
          "sourceYear": 2025,
          "status": "latest-official-year",
          "label": "Latest officially published standard deduction",
          "note": "The displayed amount is from the latest official source year; final 2026 return instructions are pending.",
          "source": {
            "url": "https://oklahoma.gov/content/dam/ok/en/tax/documents/forms/individuals/current/511-Pkt.pdf",
            "field": "brackets, standardDeduction, retirement.exclusion",
            "asOf": "2026-06-20",
            "type": "official-dor",
            "sourceYear": 2025
          }
        }
      }
    },
    "localIncomeTax": {
      "applies": false,
      "rangeMin": 0,
      "rangeMax": 0,
      "typical": 0,
      "appliesTo": "No local individual income tax modeled.",
      "note": "Oklahoma local sales/use taxes are not local individual income taxes; no local income tax was modeled.",
      "source": "https://oklahoma.gov/tax/helpcenter/income-tax.html",
      "asOf": "2026-06-20"
    },
    "retirement": {
      "socialSecurityTaxed": false,
      "socialSecurity": {
        "classification": "not-taxed",
        "note": "Oklahoma excludes Social Security benefits."
      },
      "treatment": "partial",
      "note": "Oklahoma excludes Social Security benefits and provides limited exclusions for certain qualifying retirement income. Pension, annuity, IRA and other retirement distributions may remain taxable to the extent they exceed or do not qualify for a specific statutory exclusion. Final dollar exclusions should be verified against the tax year 2026 Form 511 instructions before publication.",
      "exclusion": {
        "maxAmount": 10000,
        "ageThreshold": 0,
        "appliesTo": [
          "Social Security",
          "military retirement",
          "Federal Civil Service Retirement System",
          "Oklahoma government retirement",
          "qualified retirement plans",
          "IRA",
          "annuity",
          "Keogh plan"
        ],
        "note": "General Oklahoma government/federal civil service/other retirement exclusions are capped at $10,000 per individual, while Social Security, CSRS in lieu of Social Security, and military retirement have separate larger exclusions.",
        "cfaReview": true
      }
    },
    "sources": [
      {
        "field": "brackets, standardDeduction, retirement.exclusion",
        "url": "https://oklahoma.gov/content/dam/ok/en/tax/documents/forms/individuals/current/511-Pkt.pdf",
        "asOf": "2026-06-20",
        "type": "official-dor"
      },
      {
        "field": "retirement.exclusion",
        "url": "https://oklahoma.gov/tax/helpcenter/income-tax.html",
        "asOf": "2026-06-20",
        "type": "official-dor"
      },
      {
        "field": "bracket cross-check",
        "url": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/",
        "asOf": "2026",
        "type": "secondary"
      },
      {
        "field": "2026 bracket schedule (HB 2764; OTC 2025 Legislation Summary)",
        "url": "https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/publications/legislation/2025LegislativeUpdate.pdf",
        "asOf": "2026-08-05",
        "type": "official-dor"
      },
      {
        "field": "2026 withholding implementation (Packet OW-2)",
        "url": "https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/publications/businesses/withholding-tables/WHTables-2026.pdf",
        "asOf": "2026-08-05",
        "type": "official-dor"
      },
      {
        "field": "localIncomeTax.applies",
        "url": "https://oklahoma.gov/content/dam/ok/en/tax/documents/forms/individuals/current/511-Pkt.pdf",
        "asOf": "2026-08-15",
        "type": "official-dor",
        "sourceYear": 2026
      },
      {
        "field": "rate",
        "url": "https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/publications/businesses/withholding-tables/WHTables-2026.pdf",
        "asOf": "2026-08-15",
        "type": "official-dor",
        "sourceYear": 2026
      },
      {
        "field": "brackets, standardDeduction, retirement.exclusion",
        "url": "https://oklahoma.gov/content/dam/ok/en/tax/documents/forms/individuals/current/511-Pkt.pdf",
        "asOf": "2026-06-20",
        "type": "official-dor",
        "sourceYear": 2025
      }
    ],
    "verifyStatus": "source-unavailable",
    "cfaReview": true,
    "verification": {
      "checkedAt": "2026-08-15",
      "checkedBy": "AdvisorWorld engineering — 2026.v14 current-year label and local-tax closeout",
      "workOrder": "AW-WO-DATASET-2026-V14-CURRENT-YEAR-LOCAL-TAX-2026-08-15",
      "method": "Official figures are served with their true source year; local-income-tax applicability is served only with a literal positive receipt or a qualifying official negative receipt, while New Jersey remains explicitly withheld because no qualifying negative receipt was found.",
      "primarySourcesCited": 3,
      "primarySourcesReached": 3,
      "confirmedChecks": 13,
      "totalChecks": 16,
      "confirmedClaims": [
        "bracketFloor.marriedJoint|$14,400",
        "bracketFloor.marriedJoint|$7,500",
        "bracketFloor.marriedJoint|$9,800",
        "bracketFloor.single|$3,750",
        "bracketFloor.single|$4,900",
        "bracketFloor.single|$7,200",
        "rate|0%",
        "rate|2.5%",
        "rate|3.5%",
        "rate|4.5%",
        "retirement.socialSecurity|not-taxed",
        "standardDeduction.marriedJoint|$12,700",
        "standardDeduction.single|$6,350"
      ],
      "citedSources": [
        "https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/publications/legislation/2025LegislativeUpdate.pdf",
        "https://oklahoma.gov/content/dam/ok/en/tax/documents/forms/individuals/current/511-Pkt.pdf",
        "https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/publications/businesses/withholding-tables/WHTables-2026.pdf"
      ],
      "citedSourcesByGroup": {
        "hasStateIncomeTax": [],
        "rate": [
          "https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/publications/legislation/2025LegislativeUpdate.pdf",
          "https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/publications/businesses/withholding-tables/WHTables-2026.pdf"
        ],
        "standardDeduction": [
          "https://oklahoma.gov/content/dam/ok/en/tax/documents/forms/individuals/current/511-Pkt.pdf"
        ],
        "localIncomeTax": [
          "https://oklahoma.gov/content/dam/ok/en/tax/documents/forms/individuals/current/511-Pkt.pdf"
        ],
        "retirement": [
          "https://oklahoma.gov/content/dam/ok/en/tax/documents/forms/individuals/current/511-Pkt.pdf"
        ]
      },
      "unresolved": [
        {
          "field": "retirement.exclusion.maxAmount",
          "claim": "$10,000",
          "outcome": "source-silent",
          "reason": "Source reviewed but silent: the maximum is conditional, but the available receipt does not state a complete machine-resolvable condition; the scalar is withheld rather than served flat."
        }
      ],
      "notApplicable": [
        "localIncomeTax.applies|false",
        "retirement.exclusion.ageThreshold|0"
      ],
      "derived": [],
      "derivations": {},
      "caveats": [],
      "conditionReceipts": [],
      "recordRef": "apps/sites/thetrustedadvisor-com/src/data/income-tax/reviews/2026-08-16-v15-citation-ledger-record.json",
      "recordSha256": "7c9016ec6d3d5cfa0e1b3c9d5ad3242baf019f77480f8b2b04df6146c67bf02f",
      "citedSourceRecordsByGroup": {
        "hasStateIncomeTax": [],
        "rate": [
          {
            "url": "https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/publications/legislation/2025LegislativeUpdate.pdf",
            "field": "2026 bracket schedule (HB 2764; OTC 2025 Legislation Summary)",
            "asOf": "2026-08-05",
            "type": "official-dor",
            "sourceYear": null
          },
          {
            "url": "https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/publications/businesses/withholding-tables/WHTables-2026.pdf",
            "field": "rate",
            "asOf": "2026-08-15",
            "type": "official-dor",
            "sourceYear": 2026
          }
        ],
        "standardDeduction": [
          {
            "url": "https://oklahoma.gov/content/dam/ok/en/tax/documents/forms/individuals/current/511-Pkt.pdf",
            "field": "brackets, standardDeduction, retirement.exclusion",
            "asOf": "2026-06-20",
            "type": "official-dor",
            "sourceYear": 2025
          }
        ],
        "localIncomeTax": [
          {
            "url": "https://oklahoma.gov/content/dam/ok/en/tax/documents/forms/individuals/current/511-Pkt.pdf",
            "field": "localIncomeTax.applies",
            "asOf": "2026-08-15",
            "type": "official-dor",
            "sourceYear": 2026
          }
        ],
        "retirement": [
          {
            "url": "https://oklahoma.gov/content/dam/ok/en/tax/documents/forms/individuals/current/511-Pkt.pdf",
            "field": "brackets, standardDeduction, retirement.exclusion",
            "asOf": "2026-06-20",
            "type": "official-dor",
            "sourceYear": null
          }
        ]
      }
    },
    "rateScheduleScope": {
      "scope": "filingStatus",
      "evidence": []
    },
    "asOfYear": 2025
  },
  {
    "code": "OR",
    "name": "Oregon",
    "hasStateIncomeTax": true,
    "taxYear": 2026,
    "structure": "graduated",
    "note": "Four graduated rates (4.75% / 6.75% / 8.75% / 9.9%) with 2026 thresholds and standard deductions from Oregon's official 2026 estimated-tax publication (Publication OR-ESTIMATE, 'estimated Oregon indexed figures for tax year 2026').",
    "provisional": {
      "status": "pending-final-2026",
      "basis": "Official 2026 Publication OR-ESTIMATE (150-101-026, Rev. 10-07-25) — estimated Oregon indexed figures for tax year 2026. Tax year 2025 retirement figures are the latest officially published return figures; final tax year 2026 return material is pending.",
      "confirm": "Confirm against the final 2026 Form OR-40 instructions (Publication OR-40-FY) when published. Replace or confirm the retirement figures when final tax year 2026 return material is published.",
      "expected": "Publication is typically expected between December 2026 and February 2027. Final tax year 2026 individual income-tax instructions.",
      "groups": [
        "rate",
        "retirement"
      ]
    },
    "filing": {
      "single": {
        "standardDeduction": 2900,
        "standardDeductionNote": "2026 estimated-tax publication lists $2,900 for single or married filing separately; payroll publications showed nearby withholding figures that should be reconciled before verification.",
        "brackets": [
          {
            "floor": 0,
            "rate": 0.0475
          },
          {
            "floor": 4550,
            "rate": 0.0675
          },
          {
            "floor": 11400,
            "rate": 0.0875
          },
          {
            "floor": 125000,
            "rate": 0.099
          }
        ],
        "standardDeductionTreatment": {
          "kind": "fixed",
          "taxYear": 2026,
          "sourceYear": 2026,
          "status": "verified",
          "label": "Fixed standard deduction",
          "note": "Fixed amount for the represented filing status.",
          "source": {
            "url": "https://www.oregon.gov/dor/forms/FormsPubs/publication-or-estimate_101-026_2026.pdf",
            "field": "brackets, standardDeduction",
            "asOf": "2026-06-20",
            "type": "official-dor",
            "sourceYear": 2026
          }
        }
      },
      "marriedJoint": {
        "standardDeduction": 5800,
        "standardDeductionNote": "2026 estimated-tax publication lists $5,800 for married filing jointly or qualifying surviving spouse; payroll publications showed nearby withholding figures that should be reconciled before verification.",
        "brackets": [
          {
            "floor": 0,
            "rate": 0.0475
          },
          {
            "floor": 9100,
            "rate": 0.0675
          },
          {
            "floor": 22800,
            "rate": 0.0875
          },
          {
            "floor": 250000,
            "rate": 0.099
          }
        ],
        "standardDeductionTreatment": {
          "kind": "fixed",
          "taxYear": 2026,
          "sourceYear": 2026,
          "status": "verified",
          "label": "Fixed standard deduction",
          "note": "Fixed amount for the represented filing status.",
          "source": {
            "url": "https://www.oregon.gov/dor/forms/FormsPubs/publication-or-estimate_101-026_2026.pdf",
            "field": "brackets, standardDeduction",
            "asOf": "2026-06-20",
            "type": "official-dor",
            "sourceYear": 2026
          }
        }
      }
    },
    "localIncomeTax": {
      "applies": true,
      "rangeMin": 0,
      "rangeMax": 0.04,
      "typical": 0,
      "appliesTo": "Separate personal-income taxes in specified local jurisdictions (Portland metropolitan area), applied above specified income thresholds; not a general statewide local income tax.",
      "note": "Yes, in specified local jurisdictions. The Portland metropolitan area includes separate Metro Supportive Housing Services and Multnomah County Preschool for All personal-income taxes that apply above specified income thresholds. Rates and thresholds vary by tax and jurisdiction. Full municipal enumeration is out of scope.",
      "source": "https://www.portland.gov/revenue/personal-tax",
      "asOf": "2026-06-20",
      "jurisdictions": {
        "metro": {
          "name": "Metro Supportive Housing Services",
          "rate": 0.01,
          "note": "Applies only above taxable-income thresholds in the Metro district."
        },
        "multnomah-county": {
          "name": "Multnomah County Preschool for All",
          "rate": 0.03,
          "note": "Top marginal PFA rate; applies only above county taxable-income thresholds."
        }
      }
    },
    "retirement": {
      "socialSecurityTaxed": false,
      "socialSecurity": {
        "classification": "not-taxed",
        "note": "Oregon does not tax Social Security or Railroad Retirement benefits."
      },
      "treatment": "partial",
      "note": "Oregon excludes Social Security and Railroad Retirement benefits. Other pension, annuity, IRA, and retirement-plan distributions are generally taxable unless the taxpayer qualifies for a specific Oregon subtraction or credit.",
      "exclusion": {
        "maxAmount": null,
        "ageThreshold": 62,
        "appliesTo": [
          "Social Security",
          "Railroad Retirement Board benefits",
          "federal pension service before October 1991",
          "retirement income credit"
        ],
        "note": "Oregon retirement relief can depend on age, income, and federal pension service dates.",
        "cfaReview": true
      }
    },
    "sources": [
      {
        "field": "brackets, standardDeduction",
        "url": "https://www.oregon.gov/dor/forms/FormsPubs/publication-or-estimate_101-026_2026.pdf",
        "asOf": "2026-06-20",
        "type": "official-dor"
      },
      {
        "field": "retirement.exclusion",
        "url": "https://www.oregon.gov/dor/programs/individuals/pages/pit.aspx",
        "asOf": "2026-06-20",
        "type": "official-dor"
      },
      {
        "field": "localIncomeTax",
        "url": "https://www.portland.gov/revenue/personal-tax",
        "asOf": "2026-06-20",
        "type": "official-dor"
      },
      {
        "field": "localIncomeTax",
        "url": "https://www.oregonmetro.gov/what-metro-does/housing-and-homelessness/supportive-housing-services/funding",
        "asOf": "2026-06-20",
        "type": "official-dor"
      },
      {
        "field": "localIncomeTax",
        "url": "https://multco.us/info/multnomah-county-preschool-all-personal-income-tax",
        "asOf": "2026-06-20",
        "type": "official-dor"
      },
      {
        "field": "bracket cross-check",
        "url": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/",
        "asOf": "2026",
        "type": "secondary"
      },
      {
        "field": "2026 brackets, standard deductions (Publication OR-ESTIMATE 2026)",
        "url": "https://www.oregon.gov/dor/forms/FormsPubs/publication-or-estimate_101-026_2026.pdf",
        "asOf": "2026-08-05",
        "type": "official-dor"
      },
      {
        "field": "retirement",
        "url": "https://www.oregon.gov/dor/forms/FormsPubs/publication-or-17_101-431_2025.pdf",
        "asOf": "2026-08-08",
        "type": "official-dor",
        "sourceYear": 2025
      },
      {
        "field": "localIncomeTax.applies",
        "url": "https://www.portland.gov/revenue/personal-tax",
        "asOf": "2026-08-15",
        "type": "official-government",
        "sourceYear": 2026
      },
      {
        "field": "brackets, standardDeduction",
        "url": "https://www.oregon.gov/dor/forms/FormsPubs/publication-or-estimate_101-026_2026.pdf",
        "asOf": "2026-06-20",
        "type": "official-dor",
        "sourceYear": 2026
      }
    ],
    "verifyStatus": "verified",
    "cfaReview": true,
    "verification": {
      "checkedAt": "2026-08-15",
      "checkedBy": "AdvisorWorld engineering — 2026.v14 current-year label and local-tax closeout",
      "workOrder": "AW-WO-DATASET-2026-V14-CURRENT-YEAR-LOCAL-TAX-2026-08-15",
      "method": "Official figures are served with their true source year; local-income-tax applicability is served only with a literal positive receipt or a qualifying official negative receipt, while New Jersey remains explicitly withheld because no qualifying negative receipt was found.",
      "primarySourcesCited": 4,
      "primarySourcesReached": 4,
      "confirmedChecks": 15,
      "totalChecks": 16,
      "confirmedClaims": [
        "bracketFloor.marriedJoint|$22,800",
        "bracketFloor.marriedJoint|$250,000",
        "bracketFloor.marriedJoint|$9,100",
        "bracketFloor.single|$11,400",
        "bracketFloor.single|$125,000",
        "bracketFloor.single|$4,550",
        "localIncomeTax.applies|true",
        "rate|4.75%",
        "rate|6.75%",
        "rate|8.75%",
        "rate|9.9%",
        "retirement.exclusion.ageThreshold|62",
        "retirement.socialSecurity|not-taxed",
        "standardDeduction.marriedJoint|$5,800",
        "standardDeduction.single|$2,900"
      ],
      "citedSources": [
        "https://www.oregon.gov/dor/forms/FormsPubs/publication-or-estimate_101-026_2026.pdf",
        "https://www.portland.gov/revenue/personal-tax",
        "https://www.oregon.gov/dor/forms/FormsPubs/publication-or-17_101-431_2025.pdf",
        "https://www.oregon.gov/dor/programs/individuals/pages/pit.aspx"
      ],
      "citedSourcesByGroup": {
        "hasStateIncomeTax": [],
        "rate": [
          "https://www.oregon.gov/dor/forms/FormsPubs/publication-or-estimate_101-026_2026.pdf"
        ],
        "standardDeduction": [
          "https://www.oregon.gov/dor/forms/FormsPubs/publication-or-estimate_101-026_2026.pdf"
        ],
        "localIncomeTax": [
          "https://www.portland.gov/revenue/personal-tax"
        ],
        "retirement": [
          "https://www.oregon.gov/dor/forms/FormsPubs/publication-or-17_101-431_2025.pdf",
          "https://www.oregon.gov/dor/programs/individuals/pages/pit.aspx"
        ]
      },
      "unresolved": [],
      "notApplicable": [],
      "derived": [
        "localIncomeTax.rangeMax|4%"
      ],
      "derivations": {},
      "caveats": [
        "localIncomeTax.rangeMax|4% is derived across cited local jurisdictions and is not a single statewide source-published ceiling."
      ],
      "conditionReceipts": [],
      "recordRef": "apps/sites/thetrustedadvisor-com/src/data/income-tax/reviews/2026-08-16-v15-citation-ledger-record.json",
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      "citedSourceRecordsByGroup": {
        "hasStateIncomeTax": [],
        "rate": [
          {
            "url": "https://www.oregon.gov/dor/forms/FormsPubs/publication-or-estimate_101-026_2026.pdf",
            "field": "brackets, standardDeduction",
            "asOf": "2026-06-20",
            "type": "official-dor",
            "sourceYear": null
          }
        ],
        "standardDeduction": [
          {
            "url": "https://www.oregon.gov/dor/forms/FormsPubs/publication-or-estimate_101-026_2026.pdf",
            "field": "brackets, standardDeduction",
            "asOf": "2026-06-20",
            "type": "official-dor",
            "sourceYear": 2026
          }
        ],
        "localIncomeTax": [
          {
            "url": "https://www.portland.gov/revenue/personal-tax",
            "field": "localIncomeTax.applies",
            "asOf": "2026-08-15",
            "type": "official-government",
            "sourceYear": 2026
          }
        ],
        "retirement": [
          {
            "url": "https://www.oregon.gov/dor/forms/FormsPubs/publication-or-17_101-431_2025.pdf",
            "field": "retirement",
            "asOf": "2026-08-08",
            "type": "official-dor",
            "sourceYear": 2025
          },
          {
            "url": "https://www.oregon.gov/dor/programs/individuals/pages/pit.aspx",
            "field": "retirement.exclusion",
            "asOf": "2026-06-20",
            "type": "official-dor",
            "sourceYear": null
          }
        ]
      }
    },
    "rateScheduleScope": {
      "scope": "filingStatus",
      "evidence": []
    }
  },
  {
    "code": "PA",
    "name": "Pennsylvania",
    "hasStateIncomeTax": true,
    "taxYear": 2026,
    "structure": "flat",
    "filing": {
      "single": {
        "standardDeduction": null,
        "standardDeductionNote": "Pennsylvania applies a flat 3.07% rate to separately defined classes of Pennsylvania taxable income. It does not use the federal standard deduction or personal exemption, and losses in one income class generally may not offset income in another class.",
        "brackets": [
          {
            "floor": 0,
            "rate": 0.0307
          }
        ],
        "standardDeductionTreatment": {
          "kind": "no-separate-deduction",
          "taxYear": 2026,
          "sourceYear": 2026,
          "status": "not-applicable",
          "label": "No separate state standard deduction",
          "note": "Pennsylvania applies a flat 3.07% rate to separately defined classes of Pennsylvania taxable income. It does not use the federal standard deduction or personal exemption, and losses in one income class generally may not offset income in another class.",
          "source": {
            "url": "https://www.pa.gov/content/dam/copapwp-pagov/en/revenue/documents/formsandpublications/formsforindividuals/pit/documents/2025/2025_pa-40in.pdf",
            "field": "standardDeduction",
            "asOf": "2026-08-15",
            "type": "official-dor",
            "sourceYear": 2026
          }
        }
      },
      "marriedJoint": {
        "standardDeduction": null,
        "standardDeductionNote": "Pennsylvania applies a flat 3.07% rate to separately defined classes of Pennsylvania taxable income. It does not use the federal standard deduction or personal exemption, and losses in one income class generally may not offset income in another class.",
        "brackets": [
          {
            "floor": 0,
            "rate": 0.0307
          }
        ],
        "standardDeductionTreatment": {
          "kind": "no-separate-deduction",
          "taxYear": 2026,
          "sourceYear": 2026,
          "status": "not-applicable",
          "label": "No separate state standard deduction",
          "note": "Pennsylvania applies a flat 3.07% rate to separately defined classes of Pennsylvania taxable income. It does not use the federal standard deduction or personal exemption, and losses in one income class generally may not offset income in another class.",
          "source": {
            "url": "https://www.pa.gov/content/dam/copapwp-pagov/en/revenue/documents/formsandpublications/formsforindividuals/pit/documents/2025/2025_pa-40in.pdf",
            "field": "standardDeduction",
            "asOf": "2026-08-15",
            "type": "official-dor",
            "sourceYear": 2026
          }
        }
      }
    },
    "localIncomeTax": {
      "applies": true,
      "rangeMin": 0,
      "rangeMax": 0.0374,
      "typical": 0.01,
      "appliesTo": "Local earned-income taxes imposed by many Pennsylvania municipalities and school districts, determined by the taxpayer's residence and work location; Philadelphia separately imposes wage and earnings taxes.",
      "note": "Yes. Many Pennsylvania municipalities and school districts impose local earned-income taxes, with the applicable rate determined by the taxpayer's residence and work location and subject to statutory nonresident rules. Philadelphia separately imposes wage and earnings taxes. Current jurisdiction-specific rates should be verified through the applicable official rate database. Full municipal enumeration is out of scope.",
      "source": "https://dced.pa.gov/local-government/local-income-tax-information/psd-codes-and-eit-rates/",
      "asOf": "2026-06-20",
      "jurisdictions": {
        "philadelphia": {
          "name": "Philadelphia",
          "rate": 0.0374,
          "note": "Resident wage/earnings tax rate effective July 1, 2025 per City of Philadelphia tax-cut announcement."
        }
      }
    },
    "retirement": {
      "socialSecurityTaxed": false,
      "socialSecurity": {
        "classification": "not-taxed",
        "note": "Pennsylvania excludes Social Security and Railroad Retirement benefits."
      },
      "treatment": "exempt",
      "note": "Pennsylvania excludes Social Security and Railroad Retirement benefits and generally excludes distributions from eligible pension and retirement plans after the taxpayer satisfies the applicable retirement requirements. Early or nonqualifying distributions may remain taxable.",
      "exclusion": {
        "maxAmount": null,
        "ageThreshold": 0,
        "appliesTo": [
          "Social Security",
          "Railroad Retirement benefits",
          "eligible pension income",
          "old-age retirement benefits",
          "qualified retirement plan distributions",
          "military pension benefits",
          "civil service annuity"
        ],
        "note": "Pennsylvania exemption depends on retirement-plan eligibility and distribution facts; early or nonqualified distributions can differ.",
        "cfaReview": true
      }
    },
    "sources": [
      {
        "field": "brackets",
        "url": "https://www.pa.gov/agencies/revenue/resources/tax-rates",
        "asOf": "2026-06-20",
        "type": "official-dor"
      },
      {
        "field": "retirement.exclusion",
        "url": "https://www.pa.gov/content/dam/copapwp-pagov/en/revenue/documents/formsandpublications/formsforindividuals/pit/documents/2025/2025_pa-40in.pdf",
        "asOf": "2026-06-20",
        "type": "official-dor"
      },
      {
        "field": "localIncomeTax",
        "url": "https://dced.pa.gov/local-government/local-income-tax-information/psd-codes-and-eit-rates/",
        "asOf": "2026-06-20",
        "type": "official-dor"
      },
      {
        "field": "localIncomeTax",
        "url": "https://www.phila.gov/2025-06-18-philly-extends-deadline-for-relief-program-announces-tax-cuts/",
        "asOf": "2026-06-20",
        "type": "official-dor"
      },
      {
        "field": "bracket cross-check",
        "url": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/",
        "asOf": "2026",
        "type": "secondary"
      },
      {
        "field": "retirement.socialSecurity",
        "url": "https://www.pa.gov/agencies/revenue/forms-and-publications/pa-personal-income-tax-guide/gross-compensation",
        "asOf": "2026-08-15",
        "type": "official-dor"
      },
      {
        "field": "standardDeduction",
        "url": "https://www.pa.gov/content/dam/copapwp-pagov/en/revenue/documents/formsandpublications/formsforindividuals/pit/documents/2025/2025_pa-40in.pdf",
        "asOf": "2026-08-15",
        "type": "official-dor"
      },
      {
        "field": "localIncomeTax.applies",
        "url": "https://apps.dced.pa.gov/munstats-public/ReportInformation2.aspx?report=EitWithCollector_Dyn&type=O",
        "asOf": "2026-08-15",
        "type": "official-government",
        "sourceYear": 2026
      },
      {
        "field": "standardDeduction",
        "url": "https://www.pa.gov/content/dam/copapwp-pagov/en/revenue/documents/formsandpublications/formsforindividuals/pit/documents/2025/2025_pa-40in.pdf",
        "asOf": "2026-08-15",
        "type": "official-dor",
        "sourceYear": 2026
      }
    ],
    "verifyStatus": "verified",
    "cfaReview": true,
    "verification": {
      "checkedAt": "2026-08-15",
      "checkedBy": "AdvisorWorld engineering — 2026.v14 current-year label and local-tax closeout",
      "workOrder": "AW-WO-DATASET-2026-V14-CURRENT-YEAR-LOCAL-TAX-2026-08-15",
      "method": "Official figures are served with their true source year; local-income-tax applicability is served only with a literal positive receipt or a qualifying official negative receipt, while New Jersey remains explicitly withheld because no qualifying negative receipt was found.",
      "primarySourcesCited": 5,
      "primarySourcesReached": 5,
      "confirmedChecks": 7,
      "totalChecks": 8,
      "confirmedClaims": [
        "localIncomeTax.applies|true",
        "localIncomeTax.rangeMax|3.74%",
        "rateScheduleScope|uniform",
        "rate|3.07%",
        "retirement.socialSecurity|not-taxed",
        "standardDeduction.marriedJoint|$0 (no standard deduction)",
        "standardDeduction.single|$0 (no standard deduction)"
      ],
      "citedSources": [
        "https://apps.dced.pa.gov/munstats-public/ReportInformation2.aspx?report=EitWithCollector_Dyn&type=O",
        "https://www.phila.gov/2025-06-18-philly-extends-deadline-for-relief-program-announces-tax-cuts/",
        "https://www.pa.gov/agencies/revenue/resources/tax-rates",
        "https://www.pa.gov/agencies/revenue/forms-and-publications/pa-personal-income-tax-guide/gross-compensation",
        "https://www.pa.gov/content/dam/copapwp-pagov/en/revenue/documents/formsandpublications/formsforindividuals/pit/documents/2025/2025_pa-40in.pdf"
      ],
      "citedSourcesByGroup": {
        "hasStateIncomeTax": [],
        "rate": [
          "https://www.pa.gov/agencies/revenue/resources/tax-rates"
        ],
        "standardDeduction": [
          "https://www.pa.gov/content/dam/copapwp-pagov/en/revenue/documents/formsandpublications/formsforindividuals/pit/documents/2025/2025_pa-40in.pdf"
        ],
        "localIncomeTax": [
          "https://apps.dced.pa.gov/munstats-public/ReportInformation2.aspx?report=EitWithCollector_Dyn&type=O",
          "https://www.phila.gov/2025-06-18-philly-extends-deadline-for-relief-program-announces-tax-cuts/"
        ],
        "retirement": [
          "https://www.pa.gov/agencies/revenue/forms-and-publications/pa-personal-income-tax-guide/gross-compensation"
        ]
      },
      "unresolved": [],
      "notApplicable": [
        "retirement.exclusion.ageThreshold|0"
      ],
      "derived": [],
      "derivations": {},
      "caveats": [],
      "conditionReceipts": [],
      "recordRef": "apps/sites/thetrustedadvisor-com/src/data/income-tax/reviews/2026-08-16-v15-citation-ledger-record.json",
      "recordSha256": "7c9016ec6d3d5cfa0e1b3c9d5ad3242baf019f77480f8b2b04df6146c67bf02f",
      "citedSourceRecordsByGroup": {
        "hasStateIncomeTax": [],
        "rate": [
          {
            "url": "https://www.pa.gov/agencies/revenue/resources/tax-rates",
            "field": "brackets",
            "asOf": "2026-06-20",
            "type": "official-dor",
            "sourceYear": null
          }
        ],
        "standardDeduction": [
          {
            "url": "https://www.pa.gov/content/dam/copapwp-pagov/en/revenue/documents/formsandpublications/formsforindividuals/pit/documents/2025/2025_pa-40in.pdf",
            "field": "standardDeduction",
            "asOf": "2026-08-15",
            "type": "official-dor",
            "sourceYear": 2026
          }
        ],
        "localIncomeTax": [
          {
            "url": "https://apps.dced.pa.gov/munstats-public/ReportInformation2.aspx?report=EitWithCollector_Dyn&type=O",
            "field": "localIncomeTax.applies",
            "asOf": "2026-08-15",
            "type": "official-government",
            "sourceYear": 2026
          },
          {
            "url": "https://www.phila.gov/2025-06-18-philly-extends-deadline-for-relief-program-announces-tax-cuts/",
            "field": "localIncomeTax",
            "asOf": "2026-06-20",
            "type": "official-dor",
            "sourceYear": null
          }
        ],
        "retirement": [
          {
            "url": "https://www.pa.gov/agencies/revenue/forms-and-publications/pa-personal-income-tax-guide/gross-compensation",
            "field": "retirement.socialSecurity",
            "asOf": "2026-08-15",
            "type": "official-dor",
            "sourceYear": null
          }
        ]
      }
    },
    "rateScheduleScope": {
      "scope": "uniform",
      "evidence": [
        {
          "basis": "published-schedule-structure",
          "sourceUrl": "https://www.pa.gov/agencies/revenue/resources/tax-rates",
          "quote": "line 285: Personal Income Tax 3.07 percent",
          "rationale": "The v9 single and married-joint bracket arrays are identical, and the cited published rate-schedule receipt does not carry separate single or married-joint rate columns in this evidence record."
        }
      ]
    }
  },
  {
    "code": "RI",
    "name": "Rhode Island",
    "hasStateIncomeTax": true,
    "taxYear": 2026,
    "structure": "graduated",
    "note": "Three-bracket graduated structure with a 5.99% top rate; 2026 figures per Rhode Island's official 2026 inflation-adjustment advisory and 2026 Retirement Income Tax Guide.",
    "filing": {
      "single": {
        "standardDeduction": 11200,
        "standardDeductionNote": "Standard deduction phases out at higher modified federal AGI; this row stores the base amount only.",
        "brackets": [
          {
            "floor": 0,
            "rate": 0.0375
          },
          {
            "floor": 82050,
            "rate": 0.0475
          },
          {
            "floor": 186450,
            "rate": 0.0599
          }
        ],
        "standardDeductionTreatment": {
          "kind": "fixed",
          "taxYear": 2026,
          "sourceYear": 2026,
          "status": "verified",
          "label": "Fixed standard deduction",
          "note": "Fixed amount for the represented filing status.",
          "source": {
            "url": "https://tax.ri.gov/sites/g/files/xkgbur541/files/2025-11/ADV_2025_22_Inflation_Adjustments.pdf",
            "field": "brackets, standardDeduction",
            "asOf": "2026-06-20",
            "type": "official-dor",
            "sourceYear": 2026
          }
        }
      },
      "marriedJoint": {
        "standardDeduction": 22400,
        "standardDeductionNote": "Standard deduction phases out at higher modified federal AGI; this row stores the base amount only.",
        "brackets": [
          {
            "floor": 0,
            "rate": 0.0375
          },
          {
            "floor": 82050,
            "rate": 0.0475
          },
          {
            "floor": 186450,
            "rate": 0.0599
          }
        ],
        "standardDeductionTreatment": {
          "kind": "fixed",
          "taxYear": 2026,
          "sourceYear": 2026,
          "status": "verified",
          "label": "Fixed standard deduction",
          "note": "Fixed amount for the represented filing status.",
          "source": {
            "url": "https://tax.ri.gov/sites/g/files/xkgbur541/files/2025-11/ADV_2025_22_Inflation_Adjustments.pdf",
            "field": "brackets, standardDeduction",
            "asOf": "2026-06-20",
            "type": "official-dor",
            "sourceYear": 2026
          }
        }
      }
    },
    "localIncomeTax": {
      "applies": false,
      "rangeMin": 0,
      "rangeMax": 0,
      "typical": 0,
      "appliesTo": "No local individual income tax modeled.",
      "note": "No local individual income tax was identified in Rhode Island Division of Taxation individual income-tax guidance during this pass.",
      "source": "https://tax.ri.gov/sites/g/files/xkgbur541/files/2025-11/ADV_2025_22_Inflation_Adjustments.pdf",
      "asOf": "2026-06-20"
    },
    "retirement": {
      "socialSecurityTaxed": true,
      "socialSecurity": {
        "classification": "partial",
        "note": "Partially. Federally taxable Social Security benefits are initially included through Rhode Island's federal adjusted-gross-income starting point, but qualifying taxpayers may claim a modification subject to age, filing-status, and income requirements."
      },
      "treatment": "partial",
      "note": "Rhode Island generally includes federally taxable retirement income but provides separate modifications for qualifying Social Security benefits and qualifying pension, annuity, 401(k), and similar retirement income. Eligibility and the allowable modification depend on statutory age, filing-status, and income limitations.",
      "exclusion": {
        "maxAmount": {
          "value": 50000,
          "condition": {
            "type": "scope",
            "appliesTo": [
              "federally taxable pension/401(k)/403(b)/annuity income"
            ],
            "requirements": {
              "ageRule": "ssa-full-retirement-age",
              "incomeLimit": {
                "basis": "federal adjusted gross income",
                "maximum": null
              }
            }
          }
        },
        "ageThreshold": null,
        "appliesTo": [
          "Social Security",
          "pension income",
          "401(k)",
          "403(b)",
          "annuity income",
          "federal Thrift Savings Plan",
          "state and local government pensions"
        ],
        "note": "Rhode Island states an age rule, not a number: ADV 2025-22 requires that the taxpayer has reached full retirement age as defined by the Social Security Administration. That age depends on year of birth, so this row carries the rule rather than a single figure. The $50,000 modification limit appears under the advisory's tax year 2025 heading.",
        "cfaReview": true,
        "ageThresholdRule": "ssa-full-retirement-age"
      }
    },
    "sources": [
      {
        "field": "brackets, standardDeduction",
        "url": "https://tax.ri.gov/sites/g/files/xkgbur541/files/2025-11/ADV_2025_22_Inflation_Adjustments.pdf",
        "asOf": "2026-06-20",
        "type": "official-dor",
        "sourceYear": 2026
      },
      {
        "field": "retirement.exclusion",
        "url": "https://tax.ri.gov/sites/g/files/xkgbur541/files/2026-02/PUB_2026-01_Retirement_Income_Guide.pdf",
        "asOf": "2026-06-20",
        "type": "official-dor"
      },
      {
        "field": "bracket cross-check",
        "url": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/",
        "asOf": "2026",
        "type": "secondary"
      },
      {
        "field": "retirement.socialSecurity",
        "url": "https://tax.ri.gov/help/faq.php",
        "asOf": "2026-08-15",
        "type": "official-dor"
      },
      {
        "field": "retirement.exclusion.ageThresholdRule",
        "url": "https://tax.ri.gov/sites/g/files/xkgbur541/files/2025-11/ADV_2025_22_Inflation_Adjustments.pdf",
        "asOf": "2026-08-15",
        "type": "official-dor",
        "sourceYear": 2025
      },
      {
        "field": "localIncomeTax.applies",
        "url": "https://tax.ri.gov/help/faq.php",
        "asOf": "2026-08-15",
        "type": "official-dor",
        "sourceYear": 2026
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    ],
    "verifyStatus": "verified",
    "cfaReview": true,
    "verification": {
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      "workOrder": "AW-WO-DATASET-2026-V14-CURRENT-YEAR-LOCAL-TAX-2026-08-15",
      "method": "Official figures are served with their true source year; local-income-tax applicability is served only with a literal positive receipt or a qualifying official negative receipt, while New Jersey remains explicitly withheld because no qualifying negative receipt was found.",
      "primarySourcesCited": 2,
      "primarySourcesReached": 2,
      "confirmedChecks": 11,
      "totalChecks": 12,
      "confirmedClaims": [
        "bracketFloor.uniform|$186,450",
        "bracketFloor.uniform|$82,050",
        "rateScheduleScope|uniform",
        "rate|3.75%",
        "rate|4.75%",
        "rate|5.99%",
        "retirement.exclusion.ageThresholdRule|ssa-full-retirement-age",
        "retirement.exclusion.maxAmount|$50,000 [condition:{\"appliesTo\":[\"federally taxable pension/401(k)/403(b)/annuity income\"],\"requirements\":{\"ageRule\":\"ssa-full-retirement-age\",\"incomeLimit\":{\"basis\":\"federal adjusted gross income\",\"maximum\":null}},\"type\":\"scope\"}]",
        "retirement.socialSecurity|partial",
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      "citedSources": [
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        "rate": [
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        "standardDeduction": [
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        ],
        "localIncomeTax": [
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        ],
        "retirement": [
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          "https://tax.ri.gov/help/faq.php"
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      },
      "unresolved": [],
      "notApplicable": [
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      "derived": [],
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      "conditionReceipts": [
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          "claim": "$50,000 [condition:{\"appliesTo\":[\"federally taxable pension/401(k)/403(b)/annuity income\"],\"requirements\":{\"ageRule\":\"ssa-full-retirement-age\",\"incomeLimit\":{\"basis\":\"federal adjusted gross income\",\"maximum\":null}},\"type\":\"scope\"}]",
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            "appliesTo": [
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            "requirements": {
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              "incomeLimit": {
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                "maximum": null
              }
            }
          },
          "sourceUrl": "https://tax.ri.gov/sites/g/files/xkgbur541/files/2025-11/ADV_2025_22_Inflation_Adjustments.pdf",
          "quote": "up to $50,000 of federally taxable pension/401(k)/403(b)/annuity income | federally taxable pension/401(k)/403(b)/annuity income | full retirement age” as defined by the Social Security Administration | taxpayer’s federal AGI | below a certain amount",
          "caption": "Rhode Island Division of Taxation — ADV 2025-22 pension/annuity requirements",
          "conditionEvidence": [
            {
              "path": "appliesTo.0",
              "value": "federally taxable pension/401(k)/403(b)/annuity income",
              "sourceUrl": "https://tax.ri.gov/sites/g/files/xkgbur541/files/2025-11/ADV_2025_22_Inflation_Adjustments.pdf",
              "literal": "federally taxable pension/401(k)/403(b)/annuity income"
            },
            {
              "path": "requirements.ageRule",
              "value": "ssa-full-retirement-age",
              "sourceUrl": "https://tax.ri.gov/sites/g/files/xkgbur541/files/2025-11/ADV_2025_22_Inflation_Adjustments.pdf",
              "literal": "full retirement age” as defined by the Social Security Administration"
            },
            {
              "path": "requirements.incomeLimit.basis",
              "value": "federal adjusted gross income",
              "sourceUrl": "https://tax.ri.gov/sites/g/files/xkgbur541/files/2025-11/ADV_2025_22_Inflation_Adjustments.pdf",
              "literal": "taxpayer’s federal AGI"
            },
            {
              "path": "requirements.incomeLimit.maximum",
              "value": null,
              "sourceUrl": "https://tax.ri.gov/sites/g/files/xkgbur541/files/2025-11/ADV_2025_22_Inflation_Adjustments.pdf",
              "literal": "below a certain amount"
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        "rate": [
          {
            "url": "https://tax.ri.gov/sites/g/files/xkgbur541/files/2025-11/ADV_2025_22_Inflation_Adjustments.pdf",
            "field": "brackets, standardDeduction",
            "asOf": "2026-06-20",
            "type": "official-dor",
            "sourceYear": 2026
          }
        ],
        "standardDeduction": [
          {
            "url": "https://tax.ri.gov/sites/g/files/xkgbur541/files/2025-11/ADV_2025_22_Inflation_Adjustments.pdf",
            "field": "brackets, standardDeduction",
            "asOf": "2026-06-20",
            "type": "official-dor",
            "sourceYear": 2026
          }
        ],
        "localIncomeTax": [
          {
            "url": "https://tax.ri.gov/help/faq.php",
            "field": "localIncomeTax.applies",
            "asOf": "2026-08-15",
            "type": "official-dor",
            "sourceYear": 2026
          }
        ],
        "retirement": [
          {
            "url": "https://tax.ri.gov/sites/g/files/xkgbur541/files/2025-11/ADV_2025_22_Inflation_Adjustments.pdf",
            "field": "retirement.exclusion.ageThresholdRule",
            "asOf": "2026-08-15",
            "type": "official-dor",
            "sourceYear": 2025
          },
          {
            "url": "https://tax.ri.gov/help/faq.php",
            "field": "retirement.socialSecurity",
            "asOf": "2026-08-15",
            "type": "official-dor",
            "sourceYear": null
          }
        ]
      }
    },
    "rateScheduleScope": {
      "scope": "uniform",
      "evidence": [
        {
          "basis": "published-schedule-structure",
          "sourceUrl": "https://tax.ri.gov/sites/g/files/xkgbur541/files/2025-11/ADV_2025_22_Inflation_Adjustments.pdf",
          "quote": "\"Uniform tax rate schedule for Tax Year 2026 (Personal Income Tax) … $ 0 $ 82,050 $ -- 3.75% $ 0\"",
          "rationale": "The v9 single and married-joint bracket arrays are identical, and the cited published rate-schedule receipt does not carry separate single or married-joint rate columns in this evidence record."
        }
      ]
    },
    "provisional": {
      "status": "pending-final-2026",
      "groups": [
        "retirement"
      ],
      "basis": "Tax year 2025 retirement figures are the latest officially published return figures; final tax year 2026 return material is pending.",
      "confirm": "Replace or confirm the retirement figures when final tax year 2026 return material is published.",
      "expected": "Final tax year 2026 individual income-tax instructions."
    }
  },
  {
    "code": "SC",
    "name": "South Carolina",
    "hasStateIncomeTax": true,
    "taxYear": 2026,
    "structure": "graduated",
    "note": "For tax year 2026 (H. 4216), South Carolina taxes income below $30,000 at 1.99%. For income of $30,000 or more, tax is calculated at 5.21% of taxable income minus $966. The dataset's marginal rows arithmetically incorporate the $966 fixed adjustment (30,000 x (0.0521 - 0.0199) = 966), so the two representations produce identical tax and no artificial jump occurs at the $30,000 transition.",
    "effective": "H. 4216 applies beginning with the 2026 tax year (returns filed in 2027). The Board of Economic Advisors may certify future top-rate reductions under a revenue-growth trigger, capped at a $200 million annual revenue impact; those do not affect tax year 2026.",
    "filing": {
      "single": {
        "standardDeduction": {
          "value": 15000,
          "condition": {
            "type": "income-phaseout",
            "threshold": 40000,
            "denominator": 55000,
            "basis": "federal adjusted gross income"
          }
        },
        "standardDeductionNote": "The listed amount is the maximum South Carolina Income Adjusted Deduction for the filing status ($15,000 single/married-filing-separately; $22,500 head of household; $30,000 married filing jointly or surviving spouse). The deduction may be reduced based on income under the statutory formula.",
        "brackets": [
          {
            "floor": 0,
            "rate": 0.0199
          },
          {
            "floor": 30000,
            "rate": 0.0521
          }
        ],
        "standardDeductionTreatment": {
          "kind": "conditional-or-phased",
          "taxYear": 2026,
          "sourceYear": 2026,
          "status": "verified",
          "label": "Conditional standard deduction",
          "note": "The deduction depends on taxpayer facts; the displayed amount is not universally available.",
          "source": {
            "url": "https://www.scstatehouse.gov/sess126_2025-2026/bills/4216.htm",
            "field": "standardDeduction",
            "asOf": "2026-08-15",
            "type": "official-legislature",
            "sourceYear": 2026
          }
        }
      },
      "marriedJoint": {
        "standardDeduction": {
          "value": 30000,
          "condition": {
            "type": "income-phaseout",
            "threshold": 80000,
            "denominator": 110000,
            "basis": "federal adjusted gross income"
          }
        },
        "standardDeductionNote": "The listed amount is the maximum South Carolina Income Adjusted Deduction for the filing status ($15,000 single/married-filing-separately; $22,500 head of household; $30,000 married filing jointly or surviving spouse). The deduction may be reduced based on income under the statutory formula.",
        "brackets": [
          {
            "floor": 0,
            "rate": 0.0199
          },
          {
            "floor": 30000,
            "rate": 0.0521
          }
        ],
        "standardDeductionTreatment": {
          "kind": "conditional-or-phased",
          "taxYear": 2026,
          "sourceYear": 2026,
          "status": "verified",
          "label": "Conditional standard deduction",
          "note": "The deduction depends on taxpayer facts; the displayed amount is not universally available.",
          "source": {
            "url": "https://www.scstatehouse.gov/sess126_2025-2026/bills/4216.htm",
            "field": "standardDeduction",
            "asOf": "2026-08-15",
            "type": "official-legislature",
            "sourceYear": 2026
          }
        }
      }
    },
    "localIncomeTax": {
      "applies": false,
      "rangeMin": 0,
      "rangeMax": 0,
      "typical": 0,
      "appliesTo": "No local individual income tax modeled.",
      "note": "No local individual income tax was identified in SCDOR individual income-tax guidance during this pass.",
      "source": "https://dor.sc.gov/iit",
      "asOf": "2026-06-20"
    },
    "retirement": {
      "socialSecurityTaxed": false,
      "socialSecurity": {
        "classification": "not-taxed",
        "note": "South Carolina excludes Social Security and Railroad Retirement benefits."
      },
      "treatment": "partial",
      "note": "South Carolina excludes Social Security and Railroad Retirement benefits. It also provides limited retirement-income and age-65 deductions and fully excludes qualifying military retirement income. Deduction amounts and coordination rules depend on age, income type, and other deductions claimed.",
      "exclusion": {
        "maxAmount": {
          "value": 15000,
          "condition": {
            "type": "age",
            "threshold": 65
          }
        },
        "ageThreshold": 65,
        "appliesTo": [
          "Social Security",
          "Railroad Retirement benefits",
          "qualified retirement income",
          "military retirement pay",
          "reserve and National Guard retirement income",
          "age 65 and older income deduction"
        ],
        "note": "SCDOR says qualifying retirement income deduction is up to $3,000 before age 65 and $10,000 at age 65+, with a separate age 65+ deduction up to $15,000 and full military retirement exclusions.",
        "cfaReview": true
      }
    },
    "sources": [
      {
        "field": "brackets, standardDeduction",
        "url": "https://dor.sc.gov/news/information-about-h-4216",
        "asOf": "2026-06-20",
        "type": "official-dor"
      },
      {
        "field": "retirement.exclusion",
        "url": "https://dor.sc.gov/tax-tips/retirees-lower-your-individual-income-tax-bill-these-five-tips",
        "asOf": "2026-06-20",
        "type": "official-dor"
      },
      {
        "field": "bracket cross-check",
        "url": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/",
        "asOf": "2026",
        "type": "secondary"
      },
      {
        "field": "2026 rates, SCIAD amounts (H. 4216)",
        "url": "https://dor.sc.gov/news/information-about-h-4216",
        "asOf": "2026-08-05",
        "type": "official-dor"
      },
      {
        "field": "standardDeduction",
        "url": "https://www.scstatehouse.gov/sess126_2025-2026/bills/4216.htm",
        "asOf": "2026-08-15",
        "type": "official-legislature"
      },
      {
        "field": "localIncomeTax.applies",
        "url": "https://dor.sc.gov/news/information-about-h-4216",
        "asOf": "2026-08-15",
        "type": "official-dor",
        "sourceYear": 2026
      },
      {
        "field": "standardDeduction",
        "url": "https://www.scstatehouse.gov/sess126_2025-2026/bills/4216.htm",
        "asOf": "2026-08-15",
        "type": "official-legislature",
        "sourceYear": 2026
      }
    ],
    "verifyStatus": "verified",
    "cfaReview": true,
    "verification": {
      "checkedAt": "2026-08-15",
      "checkedBy": "AdvisorWorld engineering — 2026.v14 current-year label and local-tax closeout",
      "workOrder": "AW-WO-DATASET-2026-V14-CURRENT-YEAR-LOCAL-TAX-2026-08-15",
      "method": "Official figures are served with their true source year; local-income-tax applicability is served only with a literal positive receipt or a qualifying official negative receipt, while New Jersey remains explicitly withheld because no qualifying negative receipt was found.",
      "primarySourcesCited": 3,
      "primarySourcesReached": 3,
      "confirmedChecks": 9,
      "totalChecks": 10,
      "confirmedClaims": [
        "bracketFloor.uniform|$30,000",
        "rateScheduleScope|uniform",
        "rate|1.99%",
        "rate|5.21%",
        "retirement.exclusion.ageThreshold|65",
        "retirement.exclusion.maxAmount|$15,000 [condition:{\"threshold\":65,\"type\":\"age\"}]",
        "retirement.socialSecurity|not-taxed",
        "standardDeduction.marriedJoint|$30,000 [condition:{\"basis\":\"federal adjusted gross income\",\"denominator\":110000,\"threshold\":80000,\"type\":\"income-phaseout\"}]",
        "standardDeduction.single|$15,000 [condition:{\"basis\":\"federal adjusted gross income\",\"denominator\":55000,\"threshold\":40000,\"type\":\"income-phaseout\"}]"
      ],
      "citedSources": [
        "https://dor.sc.gov/news/information-about-h-4216",
        "https://dor.sc.gov/tax-tips/retirees-lower-your-individual-income-tax-bill-these-five-tips",
        "https://www.scstatehouse.gov/sess126_2025-2026/bills/4216.htm"
      ],
      "citedSourcesByGroup": {
        "hasStateIncomeTax": [],
        "rate": [
          "https://dor.sc.gov/news/information-about-h-4216"
        ],
        "standardDeduction": [
          "https://www.scstatehouse.gov/sess126_2025-2026/bills/4216.htm"
        ],
        "localIncomeTax": [
          "https://dor.sc.gov/news/information-about-h-4216"
        ],
        "retirement": [
          "https://dor.sc.gov/tax-tips/retirees-lower-your-individual-income-tax-bill-these-five-tips"
        ]
      },
      "unresolved": [],
      "notApplicable": [
        "localIncomeTax.applies|false"
      ],
      "derived": [],
      "derivations": {},
      "caveats": [],
      "conditionReceipts": [
        {
          "field": "retirement.exclusion.maxAmount",
          "claim": "$15,000 [condition:{\"threshold\":65,\"type\":\"age\"}]",
          "condition": {
            "type": "age",
            "threshold": 65
          },
          "sourceUrl": "https://dor.sc.gov/tax-tips/retirees-lower-your-individual-income-tax-bill-these-five-tips",
          "quote": "Retirement Deduction | deduction of $15,000 | reaches age 65",
          "caption": "South Carolina older income tax deduction",
          "conditionEvidence": [
            {
              "path": "threshold",
              "value": 65,
              "sourceUrl": "https://dor.sc.gov/tax-tips/retirees-lower-your-individual-income-tax-bill-these-five-tips",
              "literal": "reaches age 65"
            }
          ]
        },
        {
          "field": "standardDeduction.marriedJoint",
          "claim": "$30,000 [condition:{\"basis\":\"federal adjusted gross income\",\"denominator\":110000,\"threshold\":80000,\"type\":\"income-phaseout\"}]",
          "condition": {
            "type": "income-phaseout",
            "threshold": 80000,
            "denominator": 110000,
            "basis": "federal adjusted gross income"
          },
          "sourceUrl": "https://www.scstatehouse.gov/sess126_2025-2026/bills/4216.htm",
          "quote": "thirty thousand dollars for taxpayers who file as married filing jointly or as a surviving spouse | federal adjusted gross income | eighty thousand dollars | one hundred ten thousand",
          "caption": "South Carolina Income Adjusted Deduction — H.4216",
          "conditionEvidence": [
            {
              "path": "basis",
              "value": "federal adjusted gross income",
              "sourceUrl": "https://www.scstatehouse.gov/sess126_2025-2026/bills/4216.htm",
              "literal": "federal adjusted gross income"
            },
            {
              "path": "threshold",
              "value": 80000,
              "sourceUrl": "https://www.scstatehouse.gov/sess126_2025-2026/bills/4216.htm",
              "literal": "eighty thousand dollars"
            },
            {
              "path": "denominator",
              "value": 110000,
              "sourceUrl": "https://www.scstatehouse.gov/sess126_2025-2026/bills/4216.htm",
              "literal": "one hundred ten thousand"
            }
          ]
        },
        {
          "field": "standardDeduction.single",
          "claim": "$15,000 [condition:{\"basis\":\"federal adjusted gross income\",\"denominator\":55000,\"threshold\":40000,\"type\":\"income-phaseout\"}]",
          "condition": {
            "type": "income-phaseout",
            "threshold": 40000,
            "denominator": 55000,
            "basis": "federal adjusted gross income"
          },
          "sourceUrl": "https://www.scstatehouse.gov/sess126_2025-2026/bills/4216.htm",
          "quote": "fifteen thousand dollars for taxpayers who file as single or married filing separately | federal adjusted gross income | forty thousand dollars | fifty-five thousand",
          "caption": "South Carolina Income Adjusted Deduction — H.4216",
          "conditionEvidence": [
            {
              "path": "basis",
              "value": "federal adjusted gross income",
              "sourceUrl": "https://www.scstatehouse.gov/sess126_2025-2026/bills/4216.htm",
              "literal": "federal adjusted gross income"
            },
            {
              "path": "threshold",
              "value": 40000,
              "sourceUrl": "https://www.scstatehouse.gov/sess126_2025-2026/bills/4216.htm",
              "literal": "forty thousand dollars"
            },
            {
              "path": "denominator",
              "value": 55000,
              "sourceUrl": "https://www.scstatehouse.gov/sess126_2025-2026/bills/4216.htm",
              "literal": "fifty-five thousand"
            }
          ]
        }
      ],
      "recordRef": "apps/sites/thetrustedadvisor-com/src/data/income-tax/reviews/2026-08-16-v15-citation-ledger-record.json",
      "recordSha256": "7c9016ec6d3d5cfa0e1b3c9d5ad3242baf019f77480f8b2b04df6146c67bf02f",
      "citedSourceRecordsByGroup": {
        "hasStateIncomeTax": [],
        "rate": [
          {
            "url": "https://dor.sc.gov/news/information-about-h-4216",
            "field": "brackets, standardDeduction",
            "asOf": "2026-06-20",
            "type": "official-dor",
            "sourceYear": null
          }
        ],
        "standardDeduction": [
          {
            "url": "https://www.scstatehouse.gov/sess126_2025-2026/bills/4216.htm",
            "field": "standardDeduction",
            "asOf": "2026-08-15",
            "type": "official-legislature",
            "sourceYear": 2026
          }
        ],
        "localIncomeTax": [
          {
            "url": "https://dor.sc.gov/news/information-about-h-4216",
            "field": "localIncomeTax.applies",
            "asOf": "2026-08-15",
            "type": "official-dor",
            "sourceYear": 2026
          }
        ],
        "retirement": [
          {
            "url": "https://dor.sc.gov/tax-tips/retirees-lower-your-individual-income-tax-bill-these-five-tips",
            "field": "retirement.exclusion",
            "asOf": "2026-06-20",
            "type": "official-dor",
            "sourceYear": null
          }
        ]
      }
    },
    "rateScheduleScope": {
      "scope": "uniform",
      "evidence": [
        {
          "basis": "published-schedule-structure",
          "sourceUrl": "https://dor.sc.gov/news/information-about-h-4216",
          "quote": "line 155: Modifies South Carolina’s Individual Income Tax rates: The tax rate for income less than $30,000 is 1.99%.",
          "rationale": "The v9 single and married-joint bracket arrays are identical, and the cited published rate-schedule receipt does not carry separate single or married-joint rate columns in this evidence record."
        }
      ]
    }
  },
  {
    "code": "SD",
    "name": "South Dakota",
    "hasStateIncomeTax": false,
    "taxYear": 2026,
    "structure": "none",
    "note": "South Dakota imposes no state individual income tax. The Department of Revenue separately administers taxes that may affect individuals, including use taxes.",
    "filing": {
      "single": {
        "standardDeduction": 0,
        "brackets": [],
        "standardDeductionTreatment": {
          "kind": "not-applicable-no-income-tax",
          "taxYear": 2026,
          "sourceYear": 2026,
          "status": "not-applicable",
          "label": "Not applicable — no state individual income tax",
          "note": "This jurisdiction has no state individual income tax in the dataset.",
          "source": null
        }
      },
      "marriedJoint": {
        "standardDeduction": 0,
        "brackets": [],
        "standardDeductionTreatment": {
          "kind": "not-applicable-no-income-tax",
          "taxYear": 2026,
          "sourceYear": 2026,
          "status": "not-applicable",
          "label": "Not applicable — no state individual income tax",
          "note": "This jurisdiction has no state individual income tax in the dataset.",
          "source": null
        }
      }
    },
    "localIncomeTax": {
      "applies": false,
      "rangeMin": 0,
      "rangeMax": 0,
      "typical": 0,
      "appliesTo": "No state or local individual income tax modeled.",
      "note": "South Dakota DOR states South Dakota does not impose a state income tax.",
      "source": "https://dor.sd.gov/individuals/taxes/",
      "asOf": "2026-06-20"
    },
    "retirement": {
      "socialSecurityTaxed": false,
      "socialSecurity": {
        "classification": "not-taxed",
        "note": "South Dakota does not impose a state individual income tax. Accordingly, Social Security benefits, pensions, IRA distributions, and other retirement income are not subject to South Dakota individual income tax."
      },
      "treatment": "none",
      "note": "South Dakota does not impose a state individual income tax. Accordingly, Social Security benefits, pensions, IRA distributions, and other retirement income are not subject to South Dakota individual income tax.",
      "exclusion": null
    },
    "sources": [
      {
        "field": "stateIncomeTaxStatus",
        "url": "https://dor.sd.gov/individuals/taxes/",
        "asOf": "2026-06-20",
        "type": "official-dor"
      },
      {
        "field": "bracket cross-check",
        "url": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/",
        "asOf": "2026",
        "type": "secondary"
      },
      {
        "field": "localIncomeTax.applies",
        "url": "https://dor.sd.gov/individuals/taxes/",
        "asOf": "2026-08-15",
        "type": "official-dor",
        "sourceYear": 2026
      }
    ],
    "verifyStatus": "verified",
    "cfaReview": false,
    "verification": {
      "checkedAt": "2026-08-15",
      "checkedBy": "AdvisorWorld engineering — 2026.v14 current-year label and local-tax closeout",
      "workOrder": "AW-WO-DATASET-2026-V14-CURRENT-YEAR-LOCAL-TAX-2026-08-15",
      "method": "Official figures are served with their true source year; local-income-tax applicability is served only with a literal positive receipt or a qualifying official negative receipt, while New Jersey remains explicitly withheld because no qualifying negative receipt was found.",
      "primarySourcesCited": 1,
      "primarySourcesReached": 1,
      "confirmedChecks": 2,
      "totalChecks": 3,
      "confirmedClaims": [
        "hasStateIncomeTax|no state individual income tax",
        "retirement.socialSecurity|not-taxed"
      ],
      "citedSources": [
        "https://dor.sd.gov/individuals/taxes/"
      ],
      "citedSourcesByGroup": {
        "hasStateIncomeTax": [
          "https://dor.sd.gov/individuals/taxes/"
        ],
        "rate": [],
        "standardDeduction": [],
        "localIncomeTax": [
          "https://dor.sd.gov/individuals/taxes/"
        ],
        "retirement": []
      },
      "unresolved": [],
      "notApplicable": [
        "localIncomeTax.applies|false"
      ],
      "derived": [],
      "derivations": {},
      "caveats": [],
      "conditionReceipts": [],
      "recordRef": "apps/sites/thetrustedadvisor-com/src/data/income-tax/reviews/2026-08-16-v15-citation-ledger-record.json",
      "recordSha256": "7c9016ec6d3d5cfa0e1b3c9d5ad3242baf019f77480f8b2b04df6146c67bf02f",
      "citedSourceRecordsByGroup": {
        "hasStateIncomeTax": [
          {
            "url": "https://dor.sd.gov/individuals/taxes/",
            "field": "stateIncomeTaxStatus",
            "asOf": "2026-06-20",
            "type": "official-dor",
            "sourceYear": null
          }
        ],
        "rate": [],
        "standardDeduction": [],
        "localIncomeTax": [
          {
            "url": "https://dor.sd.gov/individuals/taxes/",
            "field": "localIncomeTax.applies",
            "asOf": "2026-08-15",
            "type": "official-dor",
            "sourceYear": 2026
          }
        ],
        "retirement": []
      }
    }
  },
  {
    "code": "TN",
    "name": "Tennessee",
    "hasStateIncomeTax": false,
    "taxYear": 2026,
    "structure": "none",
    "note": "Tennessee does not impose a state individual income tax. Its former Hall Income Tax on certain interest and dividend income was fully repealed for tax years beginning on or after January 1, 2021. Tennessee separately imposes franchise and excise taxes on many businesses; those do not affect the individual classification.",
    "filing": {
      "single": {
        "standardDeduction": 0,
        "brackets": [],
        "standardDeductionTreatment": {
          "kind": "not-applicable-no-income-tax",
          "taxYear": 2026,
          "sourceYear": 2026,
          "status": "not-applicable",
          "label": "Not applicable — no state individual income tax",
          "note": "This jurisdiction has no state individual income tax in the dataset.",
          "source": null
        }
      },
      "marriedJoint": {
        "standardDeduction": 0,
        "brackets": [],
        "standardDeductionTreatment": {
          "kind": "not-applicable-no-income-tax",
          "taxYear": 2026,
          "sourceYear": 2026,
          "status": "not-applicable",
          "label": "Not applicable — no state individual income tax",
          "note": "This jurisdiction has no state individual income tax in the dataset.",
          "source": null
        }
      }
    },
    "localIncomeTax": {
      "applies": false,
      "rangeMin": 0,
      "rangeMax": 0,
      "typical": 0,
      "appliesTo": "No state or local individual income tax modeled.",
      "note": "Tennessee DOR says the Hall income tax was fully repealed for tax years beginning January 1, 2021.",
      "source": "https://www.tn.gov/revenue/taxes/hall-income-tax.html",
      "asOf": "2026-06-20"
    },
    "retirement": {
      "socialSecurityTaxed": false,
      "socialSecurity": {
        "classification": "not-taxed",
        "note": "Tennessee does not impose a state individual income tax. Social Security benefits, pensions, IRA distributions, and other retirement income are therefore not subject to Tennessee individual income tax."
      },
      "treatment": "none",
      "note": "Tennessee does not impose a state individual income tax. Social Security benefits, pensions, IRA distributions, and other retirement income are therefore not subject to Tennessee individual income tax.",
      "exclusion": null
    },
    "sources": [
      {
        "field": "stateIncomeTaxStatus",
        "url": "https://www.tn.gov/revenue/taxes/hall-income-tax.html",
        "asOf": "2026-06-20",
        "type": "official-dor"
      },
      {
        "field": "bracket cross-check",
        "url": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/",
        "asOf": "2026",
        "type": "secondary"
      },
      {
        "field": "localIncomeTax.applies",
        "url": "https://www.tn.gov/revenue/taxes/hall-income-tax.html",
        "asOf": "2026-08-15",
        "type": "official-dor",
        "sourceYear": 2026
      }
    ],
    "verifyStatus": "verified",
    "cfaReview": false,
    "verification": {
      "checkedAt": "2026-08-15",
      "checkedBy": "AdvisorWorld engineering — 2026.v14 current-year label and local-tax closeout",
      "workOrder": "AW-WO-DATASET-2026-V14-CURRENT-YEAR-LOCAL-TAX-2026-08-15",
      "method": "Official figures are served with their true source year; local-income-tax applicability is served only with a literal positive receipt or a qualifying official negative receipt, while New Jersey remains explicitly withheld because no qualifying negative receipt was found.",
      "primarySourcesCited": 1,
      "primarySourcesReached": 1,
      "confirmedChecks": 2,
      "totalChecks": 3,
      "confirmedClaims": [
        "hasStateIncomeTax|no state individual income tax",
        "retirement.socialSecurity|not-taxed"
      ],
      "citedSources": [
        "https://www.tn.gov/revenue/taxes/hall-income-tax.html"
      ],
      "citedSourcesByGroup": {
        "hasStateIncomeTax": [
          "https://www.tn.gov/revenue/taxes/hall-income-tax.html"
        ],
        "rate": [],
        "standardDeduction": [],
        "localIncomeTax": [
          "https://www.tn.gov/revenue/taxes/hall-income-tax.html"
        ],
        "retirement": []
      },
      "unresolved": [],
      "notApplicable": [
        "localIncomeTax.applies|false"
      ],
      "derived": [],
      "derivations": {},
      "caveats": [],
      "conditionReceipts": [],
      "recordRef": "apps/sites/thetrustedadvisor-com/src/data/income-tax/reviews/2026-08-16-v15-citation-ledger-record.json",
      "recordSha256": "7c9016ec6d3d5cfa0e1b3c9d5ad3242baf019f77480f8b2b04df6146c67bf02f",
      "citedSourceRecordsByGroup": {
        "hasStateIncomeTax": [
          {
            "url": "https://www.tn.gov/revenue/taxes/hall-income-tax.html",
            "field": "stateIncomeTaxStatus",
            "asOf": "2026-06-20",
            "type": "official-dor",
            "sourceYear": null
          }
        ],
        "rate": [],
        "standardDeduction": [],
        "localIncomeTax": [
          {
            "url": "https://www.tn.gov/revenue/taxes/hall-income-tax.html",
            "field": "localIncomeTax.applies",
            "asOf": "2026-08-15",
            "type": "official-dor",
            "sourceYear": 2026
          }
        ],
        "retirement": []
      }
    }
  },
  {
    "code": "TX",
    "name": "Texas",
    "hasStateIncomeTax": false,
    "taxYear": 2026,
    "structure": "none",
    "note": "Texas does not impose a state individual income tax. Texas imposes a franchise tax on certain taxable business entities, but that tax is distinct from an individual income tax.",
    "filing": {
      "single": {
        "standardDeduction": 0,
        "brackets": [],
        "standardDeductionTreatment": {
          "kind": "not-applicable-no-income-tax",
          "taxYear": 2026,
          "sourceYear": 2026,
          "status": "not-applicable",
          "label": "Not applicable — no state individual income tax",
          "note": "This jurisdiction has no state individual income tax in the dataset.",
          "source": null
        }
      },
      "marriedJoint": {
        "standardDeduction": 0,
        "brackets": [],
        "standardDeductionTreatment": {
          "kind": "not-applicable-no-income-tax",
          "taxYear": 2026,
          "sourceYear": 2026,
          "status": "not-applicable",
          "label": "Not applicable — no state individual income tax",
          "note": "This jurisdiction has no state individual income tax in the dataset.",
          "source": null
        }
      }
    },
    "localIncomeTax": {
      "applies": false,
      "rangeMin": 0,
      "rangeMax": 0,
      "typical": 0,
      "appliesTo": "No state or local individual income tax modeled.",
      "note": "Texas Comptroller materials state Texas has no state income tax.",
      "source": "https://comptroller.texas.gov/economy/fiscal-notes/industry/2025/small-biz-info/",
      "asOf": "2026-06-20"
    },
    "retirement": {
      "socialSecurityTaxed": false,
      "socialSecurity": {
        "classification": "not-taxed",
        "note": "Texas does not impose a state individual income tax. Accordingly, Social Security benefits, pensions, IRA distributions, and other retirement income are not subject to Texas individual income tax."
      },
      "treatment": "none",
      "note": "Texas does not impose a state individual income tax. Accordingly, Social Security benefits, pensions, IRA distributions, and other retirement income are not subject to Texas individual income tax.",
      "exclusion": null
    },
    "sources": [
      {
        "field": "stateIncomeTaxStatus",
        "url": "https://comptroller.texas.gov/economy/fiscal-notes/industry/2025/small-biz-info/",
        "asOf": "2026-06-20",
        "type": "official-dor"
      },
      {
        "field": "bracket cross-check",
        "url": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/",
        "asOf": "2026",
        "type": "secondary"
      },
      {
        "field": "localIncomeTax.applies",
        "url": "https://comptroller.texas.gov/economy/fiscal-notes/industry/2025/small-biz-info/",
        "asOf": "2026-08-15",
        "type": "official-dor",
        "sourceYear": 2025
      }
    ],
    "verifyStatus": "verified",
    "cfaReview": false,
    "verification": {
      "checkedAt": "2026-08-15",
      "checkedBy": "AdvisorWorld engineering — 2026.v14 current-year label and local-tax closeout",
      "workOrder": "AW-WO-DATASET-2026-V14-CURRENT-YEAR-LOCAL-TAX-2026-08-15",
      "method": "Official figures are served with their true source year; local-income-tax applicability is served only with a literal positive receipt or a qualifying official negative receipt, while New Jersey remains explicitly withheld because no qualifying negative receipt was found.",
      "primarySourcesCited": 1,
      "primarySourcesReached": 1,
      "confirmedChecks": 2,
      "totalChecks": 3,
      "confirmedClaims": [
        "hasStateIncomeTax|no state individual income tax",
        "retirement.socialSecurity|not-taxed"
      ],
      "citedSources": [
        "https://comptroller.texas.gov/economy/fiscal-notes/industry/2025/small-biz-info/"
      ],
      "citedSourcesByGroup": {
        "hasStateIncomeTax": [
          "https://comptroller.texas.gov/economy/fiscal-notes/industry/2025/small-biz-info/"
        ],
        "rate": [],
        "standardDeduction": [],
        "localIncomeTax": [
          "https://comptroller.texas.gov/economy/fiscal-notes/industry/2025/small-biz-info/"
        ],
        "retirement": []
      },
      "unresolved": [],
      "notApplicable": [
        "localIncomeTax.applies|false"
      ],
      "derived": [],
      "derivations": {},
      "caveats": [],
      "conditionReceipts": [],
      "recordRef": "apps/sites/thetrustedadvisor-com/src/data/income-tax/reviews/2026-08-16-v15-citation-ledger-record.json",
      "recordSha256": "7c9016ec6d3d5cfa0e1b3c9d5ad3242baf019f77480f8b2b04df6146c67bf02f",
      "citedSourceRecordsByGroup": {
        "hasStateIncomeTax": [
          {
            "url": "https://comptroller.texas.gov/economy/fiscal-notes/industry/2025/small-biz-info/",
            "field": "stateIncomeTaxStatus",
            "asOf": "2026-06-20",
            "type": "official-dor",
            "sourceYear": null
          }
        ],
        "rate": [],
        "standardDeduction": [],
        "localIncomeTax": [
          {
            "url": "https://comptroller.texas.gov/economy/fiscal-notes/industry/2025/small-biz-info/",
            "field": "localIncomeTax.applies",
            "asOf": "2026-08-15",
            "type": "official-dor",
            "sourceYear": 2025
          }
        ],
        "retirement": []
      }
    }
  },
  {
    "code": "UT",
    "name": "Utah",
    "hasStateIncomeTax": true,
    "taxYear": 2026,
    "structure": "flat",
    "note": "Flat individual income tax rate of 4.45% for tax year 2026 per Utah Code § 59-10-104 as amended by S.B. 60 (2026 General Session), retrospective to taxable years beginning on or after January 1, 2026. (The Tax Commission's public rates page still showed 4.5% as of 2026-08-05; the statute controls.)",
    "effective": "4.45% has retrospective operation for taxable years beginning on or after January 1, 2026 (S.B. 60 § 5).",
    "filing": {
      "single": {
        "standardDeduction": 0,
        "standardDeductionNote": "Utah generally incorporates the taxpayer's federal standard or itemized deduction into its state calculation rather than providing a wholly separate conventional state standard deduction. Utah also provides a nonrefundable taxpayer credit subject to income-based phaseout.",
        "brackets": [
          {
            "floor": 0,
            "rate": 0.0445
          }
        ],
        "standardDeductionTreatment": {
          "kind": "federal-deduction-in-credit",
          "taxYear": 2026,
          "sourceYear": 2025,
          "status": "latest-official-year",
          "label": "Federal deduction reflected in Utah credit",
          "note": "Utah does not provide a fixed separate state standard deduction; its taxpayer-credit calculation uses federal standard or itemized deductions. Final 2026 return instructions are not yet published.",
          "source": {
            "field": "standardDeductionTreatment",
            "url": "https://files.tax.utah.gov/tax/forms/current/tc-40inst.pdf",
            "asOf": "2026-09-01",
            "type": "official-dor",
            "sourceYear": 2025
          }
        }
      },
      "marriedJoint": {
        "standardDeduction": 0,
        "standardDeductionNote": "Utah generally incorporates the taxpayer's federal standard or itemized deduction into its state calculation rather than providing a wholly separate conventional state standard deduction. Utah also provides a nonrefundable taxpayer credit subject to income-based phaseout.",
        "brackets": [
          {
            "floor": 0,
            "rate": 0.0445
          }
        ],
        "standardDeductionTreatment": {
          "kind": "federal-deduction-in-credit",
          "taxYear": 2026,
          "sourceYear": 2025,
          "status": "latest-official-year",
          "label": "Federal deduction reflected in Utah credit",
          "note": "Utah does not provide a fixed separate state standard deduction; its taxpayer-credit calculation uses federal standard or itemized deductions. Final 2026 return instructions are not yet published.",
          "source": {
            "field": "standardDeductionTreatment",
            "url": "https://files.tax.utah.gov/tax/forms/current/tc-40inst.pdf",
            "asOf": "2026-09-01",
            "type": "official-dor",
            "sourceYear": 2025
          }
        }
      }
    },
    "localIncomeTax": {
      "applies": false,
      "rangeMin": 0,
      "rangeMax": 0,
      "typical": 0,
      "appliesTo": "No local individual income tax modeled.",
      "note": "Utah's statewide individual income-tax rate is modeled from enrolled S.B. 60; no separate local individual income tax was identified in the official pass.",
      "source": "https://files.tax.utah.gov/tax/forms/current/tc-40inst.pdf",
      "asOf": "2026-06-20"
    },
    "retirement": {
      "socialSecurityTaxed": true,
      "socialSecurity": {
        "classification": "partial",
        "note": "Partially. Utah includes federally taxable Social Security benefits in the state tax base but provides a nonrefundable credit equal to the Utah tax attributable to those benefits, subject to income-based phaseout: for 2026 the credit is reduced by $0.025 for each dollar of modified adjusted gross income exceeding $45,000 (married filing separately), $54,000 (single) or $90,000 (head of household and joint) — Utah Code § 59-10-1042, effective January 1, 2026."
      },
      "treatment": "partial",
      "note": "Utah generally taxes pension, annuity, IRA, and other retirement-plan distributions to the extent included in state taxable income. A nonrefundable credit may offset tax on qualifying Social Security benefits, subject to filing-status and income limitations.",
      "exclusion": {
        "maxAmount": null,
        "ageThreshold": 65,
        "appliesTo": [
          "Social Security benefits credit",
          "retirement credit",
          "military retirement credit",
          "Railroad Retirement income",
          "previously-taxed retirement income"
        ],
        "note": "Official TC-40 instructions list retirement-related credits and subtractions, but they do not reduce cleanly to a single v3 exclusion amount.",
        "cfaReview": true
      }
    },
    "sources": [
      {
        "field": "brackets",
        "url": "https://le.utah.gov/Session/2026/bills/enrolled/SB0060.pdf",
        "asOf": "2026-06-20",
        "type": "official-dor"
      },
      {
        "field": "standardDeduction, retirement.exclusion",
        "url": "https://files.tax.utah.gov/tax/forms/current/tc-40inst.pdf",
        "asOf": "2026-06-20",
        "type": "official-dor"
      },
      {
        "field": "bracket cross-check",
        "url": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/",
        "asOf": "2026",
        "type": "secondary"
      },
      {
        "field": "2026 rate 4.45% (S.B. 60, 2026 G.S.)",
        "url": "https://le.utah.gov/Session/2026/bills/enrolled/SB0060.pdf",
        "asOf": "2026-08-05",
        "type": "official-dor"
      },
      {
        "field": "Social Security credit phaseout (§ 59-10-1042, eff. 1/1/2026)",
        "url": "https://le.utah.gov/xcode/Title59/Chapter10/C59-10-S1042_2026010120250507.pdf",
        "asOf": "2026-08-05",
        "type": "official-dor"
      },
      {
        "field": "localIncomeTax.applies",
        "url": "https://le.utah.gov/Session/2026/bills/enrolled/SB0060.pdf",
        "asOf": "2026-08-15",
        "type": "official-legislature",
        "sourceYear": 2026
      },
      {
        "field": "standardDeductionTreatment",
        "url": "https://files.tax.utah.gov/tax/forms/current/tc-40inst.pdf",
        "asOf": "2026-09-01",
        "type": "official-dor",
        "sourceYear": 2025
      }
    ],
    "verifyStatus": "source-unavailable",
    "cfaReview": true,
    "verification": {
      "checkedAt": "2026-08-15",
      "checkedBy": "AdvisorWorld engineering — 2026.v14 current-year label and local-tax closeout",
      "workOrder": "AW-WO-DATASET-2026-V14-CURRENT-YEAR-LOCAL-TAX-2026-08-15",
      "method": "Official figures are served with their true source year; local-income-tax applicability is served only with a literal positive receipt or a qualifying official negative receipt, while New Jersey remains explicitly withheld because no qualifying negative receipt was found.",
      "primarySourcesCited": 1,
      "primarySourcesReached": 1,
      "confirmedChecks": 2,
      "totalChecks": 7,
      "confirmedClaims": [
        "rateScheduleScope|uniform",
        "rate|4.45%"
      ],
      "citedSources": [
        "https://le.utah.gov/Session/2026/bills/enrolled/SB0060.pdf"
      ],
      "citedSourcesByGroup": {
        "hasStateIncomeTax": [],
        "rate": [
          "https://le.utah.gov/Session/2026/bills/enrolled/SB0060.pdf"
        ],
        "standardDeduction": [
          "https://files.tax.utah.gov/tax/forms/current/tc-40inst.pdf"
        ],
        "localIncomeTax": [
          "https://le.utah.gov/Session/2026/bills/enrolled/SB0060.pdf"
        ],
        "retirement": []
      },
      "unresolved": [
        {
          "field": "retirement.exclusion.ageThreshold",
          "claim": "65",
          "outcome": "source-silent",
          "reason": "Source reviewed but silent: The official Utah material reviewed described retirement credits but did not substantiate the stored general age threshold of 65."
        },
        {
          "field": "retirement.socialSecurity",
          "claim": "partial",
          "outcome": "source-silent",
          "reason": "Source reviewed but silent: This pass preserved an authored source summary rather than a literal official excerpt. The claim remains named residue until exact source wording is recorded."
        }
      ],
      "notApplicable": [
        "localIncomeTax.applies|false"
      ],
      "derived": [],
      "derivations": {},
      "caveats": [
        "2026.v17 standard-deduction treatment closure: Federal deduction reflected in Utah credit."
      ],
      "conditionReceipts": [],
      "recordRef": "apps/sites/thetrustedadvisor-com/src/data/income-tax/reviews/2026-08-16-v15-citation-ledger-record.json",
      "recordSha256": "7c9016ec6d3d5cfa0e1b3c9d5ad3242baf019f77480f8b2b04df6146c67bf02f",
      "citedSourceRecordsByGroup": {
        "hasStateIncomeTax": [],
        "rate": [
          {
            "url": "https://le.utah.gov/Session/2026/bills/enrolled/SB0060.pdf",
            "field": "brackets",
            "asOf": "2026-06-20",
            "type": "official-dor",
            "sourceYear": null
          }
        ],
        "standardDeduction": [
          {
            "field": "standardDeductionTreatment",
            "url": "https://files.tax.utah.gov/tax/forms/current/tc-40inst.pdf",
            "asOf": "2026-09-01",
            "type": "official-dor",
            "sourceYear": 2025
          }
        ],
        "localIncomeTax": [
          {
            "url": "https://le.utah.gov/Session/2026/bills/enrolled/SB0060.pdf",
            "field": "localIncomeTax.applies",
            "asOf": "2026-08-15",
            "type": "official-legislature",
            "sourceYear": 2026
          }
        ],
        "retirement": []
      }
    },
    "rateScheduleScope": {
      "scope": "uniform",
      "evidence": [
        {
          "basis": "published-schedule-structure",
          "sourceUrl": "https://le.utah.gov/Session/2026/bills/enrolled/SB0060.pdf",
          "quote": "line 54: 44 (a) the resident individual's state taxable income for that taxable year; and 45 (b) 4.45%. 46 [(b) 4.5%.]",
          "rationale": "The v9 single and married-joint bracket arrays are identical, and the cited published rate-schedule receipt does not carry separate single or married-joint rate columns in this evidence record."
        }
      ]
    }
  },
  {
    "code": "VT",
    "name": "Vermont",
    "hasStateIncomeTax": true,
    "taxYear": 2026,
    "structure": "graduated",
    "note": "Graduated four-rate structure (3.35% / 6.6% / 7.6% / 8.75%). Figures are the latest published official return-year schedule and standard deduction (tax year 2025): Vermont's tax year 2026 rate schedule and 2026 IN-111 instructions had not been published as of 2026-08-05. GB-1210 (2026) is the 2026 withholding publication; its tables are consistent with roughly 2.7% indexation but do not state the return-year rate schedule or standard deduction. For AGI over $150,000, Vermont tax is the greater of the rate-schedule tax or 3% of AGI less interest from U.S. obligations.",
    "provisional": {
      "status": "pending-final-2026",
      "basis": "Tax year 2025 bracket floors and standard-deduction figures are the latest official return values; final tax year 2026 return material is pending.",
      "confirm": "Replace or confirm the brackets and standard deduction when Vermont publishes final tax year 2026 instructions.",
      "expected": "Final Vermont tax year 2026 individual income-tax instructions.",
      "groups": [
        "rate",
        "standardDeduction"
      ]
    },
    "filing": {
      "single": {
        "standardDeduction": 7650,
        "standardDeductionNote": "Tax year 2025 amount (latest published): $7,650 single, plus $1,250 per federal standard-deduction box checked (age 65+/blind).",
        "brackets": [
          {
            "floor": 0,
            "rate": 0.0335
          },
          {
            "floor": 49400,
            "rate": 0.066
          },
          {
            "floor": 119700,
            "rate": 0.076
          },
          {
            "floor": 249700,
            "rate": 0.0875
          }
        ],
        "standardDeductionTreatment": {
          "kind": "fixed",
          "taxYear": 2026,
          "sourceYear": 2025,
          "status": "latest-official-year",
          "label": "Latest officially published standard deduction",
          "note": "The displayed amount is from the latest official source year; final 2026 return instructions are pending.",
          "source": {
            "url": "https://tax.vermont.gov/individuals/income-tax-returns/deductions-exemptions",
            "field": "standardDeduction",
            "asOf": "2026-08-15",
            "type": "official-dor",
            "sourceYear": 2025
          }
        }
      },
      "marriedJoint": {
        "standardDeduction": 15300,
        "standardDeductionNote": "Tax year 2025 amount (latest published): $15,300 married filing jointly, plus $1,250 per federal standard-deduction box checked.",
        "brackets": [
          {
            "floor": 0,
            "rate": 0.0335
          },
          {
            "floor": 82500,
            "rate": 0.066
          },
          {
            "floor": 199450,
            "rate": 0.076
          },
          {
            "floor": 304000,
            "rate": 0.0875
          }
        ],
        "standardDeductionTreatment": {
          "kind": "fixed",
          "taxYear": 2026,
          "sourceYear": 2025,
          "status": "latest-official-year",
          "label": "Latest officially published standard deduction",
          "note": "The displayed amount is from the latest official source year; final 2026 return instructions are pending.",
          "source": {
            "url": "https://tax.vermont.gov/individuals/income-tax-returns/deductions-exemptions",
            "field": "standardDeduction",
            "asOf": "2026-08-15",
            "type": "official-dor",
            "sourceYear": 2025
          }
        }
      }
    },
    "localIncomeTax": {
      "applies": false,
      "rangeMin": 0,
      "rangeMax": 0,
      "typical": 0,
      "appliesTo": "No local individual income tax modeled from extracted sources.",
      "note": "Vermont does not publish a broad local individual income tax in the modeled state income-tax materials.",
      "source": "https://tax.vermont.gov/sites/tax/files/documents/GB-1210-2026.pdf",
      "asOf": "2026-06-20"
    },
    "retirement": {
      "socialSecurityTaxed": true,
      "socialSecurity": {
        "classification": "partial",
        "note": "Vermont excludes all or a portion of federally taxable Social Security benefits for qualifying taxpayers, subject to statutory income limitations and phaseout rules based upon filing status and adjusted gross income."
      },
      "treatment": "partial",
      "note": "Vermont provides limited exclusions and adjustments for certain qualifying retirement income. Pension, IRA, annuity, and other retirement distributions generally remain taxable unless a specific statutory exclusion applies.",
      "exclusion": null
    },
    "sources": [
      {
        "field": "brackets, standardDeduction, retirement.exclusion",
        "url": "https://tax.vermont.gov/sites/tax/files/documents/GB-1210-2026.pdf",
        "asOf": "2026-06-20",
        "type": "official-dor"
      },
      {
        "field": "bracket cross-check",
        "url": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/",
        "asOf": "2026",
        "type": "secondary"
      },
      {
        "field": "brackets, standard deduction (2025 Vermont Rate Schedules — latest published)",
        "url": "https://tax.vermont.gov/sites/tax/files/documents/TaxRateSched-2025.pdf",
        "asOf": "2026-08-05",
        "type": "official-dor"
      },
      {
        "field": "standard deduction, exemptions (2025 IN-111 instructions)",
        "url": "https://tax.vermont.gov/sites/tax/files/documents/IN-111-Instr-2025.pdf",
        "asOf": "2026-08-05",
        "type": "official-dor"
      },
      {
        "field": "2026 withholding tables (GB-1210-2026)",
        "url": "https://tax.vermont.gov/sites/tax/files/documents/GB-1210-2026.pdf",
        "asOf": "2026-08-05",
        "type": "official-dor"
      },
      {
        "field": "retirement.socialSecurity",
        "url": "https://tax.vermont.gov/individuals/income-tax-returns/social-security-exemption",
        "asOf": "2026-08-15",
        "type": "official-dor"
      },
      {
        "field": "standardDeduction",
        "url": "https://tax.vermont.gov/individuals/income-tax-returns/deductions-exemptions",
        "asOf": "2026-08-15",
        "type": "official-dor"
      },
      {
        "field": "localIncomeTax.applies",
        "url": "https://tax.vermont.gov/sites/tax/files/documents/IN-111-Instr-2025.pdf",
        "asOf": "2026-08-15",
        "type": "official-dor",
        "sourceYear": 2025
      },
      {
        "field": "standardDeduction",
        "url": "https://tax.vermont.gov/individuals/income-tax-returns/deductions-exemptions",
        "asOf": "2026-08-15",
        "type": "official-dor",
        "sourceYear": 2025
      }
    ],
    "verifyStatus": "verified",
    "cfaReview": true,
    "verification": {
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      "workOrder": "AW-WO-DATASET-2026-V14-CURRENT-YEAR-LOCAL-TAX-2026-08-15",
      "method": "Official figures are served with their true source year; local-income-tax applicability is served only with a literal positive receipt or a qualifying official negative receipt, while New Jersey remains explicitly withheld because no qualifying negative receipt was found.",
      "primarySourcesCited": 4,
      "primarySourcesReached": 4,
      "confirmedChecks": 13,
      "totalChecks": 14,
      "confirmedClaims": [
        "bracketFloor.marriedJoint|$199,450",
        "bracketFloor.marriedJoint|$304,000",
        "bracketFloor.marriedJoint|$82,500",
        "bracketFloor.single|$119,700",
        "bracketFloor.single|$249,700",
        "bracketFloor.single|$49,400",
        "rate|3.35%",
        "rate|6.6%",
        "rate|7.6%",
        "rate|8.75%",
        "retirement.socialSecurity|partial",
        "standardDeduction.marriedJoint|$15,300",
        "standardDeduction.single|$7,650"
      ],
      "citedSources": [
        "https://tax.vermont.gov/sites/tax/files/documents/TaxRateSched-2025.pdf",
        "https://tax.vermont.gov/sites/tax/files/documents/IN-111-Instr-2025.pdf",
        "https://tax.vermont.gov/individuals/income-tax-returns/social-security-exemption",
        "https://tax.vermont.gov/individuals/income-tax-returns/deductions-exemptions"
      ],
      "citedSourcesByGroup": {
        "hasStateIncomeTax": [],
        "rate": [
          "https://tax.vermont.gov/sites/tax/files/documents/TaxRateSched-2025.pdf"
        ],
        "standardDeduction": [
          "https://tax.vermont.gov/individuals/income-tax-returns/deductions-exemptions"
        ],
        "localIncomeTax": [
          "https://tax.vermont.gov/sites/tax/files/documents/IN-111-Instr-2025.pdf"
        ],
        "retirement": [
          "https://tax.vermont.gov/individuals/income-tax-returns/social-security-exemption"
        ]
      },
      "unresolved": [],
      "notApplicable": [
        "localIncomeTax.applies|false"
      ],
      "derived": [],
      "derivations": {},
      "caveats": [],
      "conditionReceipts": [],
      "recordRef": "apps/sites/thetrustedadvisor-com/src/data/income-tax/reviews/2026-08-16-v15-citation-ledger-record.json",
      "recordSha256": "7c9016ec6d3d5cfa0e1b3c9d5ad3242baf019f77480f8b2b04df6146c67bf02f",
      "citedSourceRecordsByGroup": {
        "hasStateIncomeTax": [],
        "rate": [
          {
            "url": "https://tax.vermont.gov/sites/tax/files/documents/TaxRateSched-2025.pdf",
            "field": "brackets, standard deduction (2025 Vermont Rate Schedules — latest published)",
            "asOf": "2026-08-05",
            "type": "official-dor",
            "sourceYear": null
          }
        ],
        "standardDeduction": [
          {
            "url": "https://tax.vermont.gov/individuals/income-tax-returns/deductions-exemptions",
            "field": "standardDeduction",
            "asOf": "2026-08-15",
            "type": "official-dor",
            "sourceYear": 2025
          }
        ],
        "localIncomeTax": [
          {
            "url": "https://tax.vermont.gov/sites/tax/files/documents/IN-111-Instr-2025.pdf",
            "field": "localIncomeTax.applies",
            "asOf": "2026-08-15",
            "type": "official-dor",
            "sourceYear": 2025
          }
        ],
        "retirement": [
          {
            "url": "https://tax.vermont.gov/individuals/income-tax-returns/social-security-exemption",
            "field": "retirement.socialSecurity",
            "asOf": "2026-08-15",
            "type": "official-dor",
            "sourceYear": null
          }
        ]
      }
    },
    "rateScheduleScope": {
      "scope": "filingStatus",
      "evidence": []
    },
    "asOfYear": 2025
  },
  {
    "code": "VA",
    "name": "Virginia",
    "hasStateIncomeTax": true,
    "taxYear": 2026,
    "structure": "graduated",
    "filing": {
      "single": {
        "standardDeduction": 8750,
        "standardDeductionNote": "Virginia's elevated standard deduction ($8,750 single / $17,500 married filing jointly) applies through tax year 2026 under the current appropriation act.",
        "brackets": [
          {
            "floor": 0,
            "rate": 0.02
          },
          {
            "floor": 3000,
            "rate": 0.03
          },
          {
            "floor": 5000,
            "rate": 0.05
          },
          {
            "floor": 17000,
            "rate": 0.0575
          }
        ],
        "standardDeductionTreatment": {
          "kind": "fixed",
          "taxYear": 2026,
          "sourceYear": 2026,
          "status": "verified",
          "label": "Fixed standard deduction",
          "note": "Fixed amount for the represented filing status.",
          "source": {
            "url": "https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2025-760-instructions.pdf",
            "field": "brackets, standardDeduction",
            "asOf": "2026-06-20",
            "type": "official-dor",
            "sourceYear": 2026
          }
        }
      },
      "marriedJoint": {
        "standardDeduction": 17500,
        "standardDeductionNote": "Virginia's elevated standard deduction ($8,750 single / $17,500 married filing jointly) applies through tax year 2026 under the current appropriation act.",
        "brackets": [
          {
            "floor": 0,
            "rate": 0.02
          },
          {
            "floor": 3000,
            "rate": 0.03
          },
          {
            "floor": 5000,
            "rate": 0.05
          },
          {
            "floor": 17000,
            "rate": 0.0575
          }
        ],
        "standardDeductionTreatment": {
          "kind": "fixed",
          "taxYear": 2026,
          "sourceYear": 2026,
          "status": "verified",
          "label": "Fixed standard deduction",
          "note": "Fixed amount for the represented filing status.",
          "source": {
            "url": "https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2025-760-instructions.pdf",
            "field": "brackets, standardDeduction",
            "asOf": "2026-06-20",
            "type": "official-dor",
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          }
        }
      }
    },
    "localIncomeTax": {
      "applies": false,
      "rangeMin": 0,
      "rangeMax": 0,
      "typical": 0,
      "appliesTo": "No local individual income tax modeled.",
      "note": "Virginia Tax resident instructions provide a statewide income-tax schedule; no separate local individual income tax was identified in the official pass.",
      "source": "https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2025-760-instructions.pdf",
      "asOf": "2026-06-20"
    },
    "retirement": {
      "socialSecurityTaxed": false,
      "socialSecurity": {
        "classification": "not-taxed",
        "note": "Virginia excludes Social Security benefits from state taxation."
      },
      "treatment": "partial",
      "note": "Virginia excludes Social Security benefits from state taxation and provides several retirement-related deductions, including military retirement deductions (significantly expanded in recent years) and age-based retirement subtractions for qualifying taxpayers. Other retirement income generally remains taxable unless a specific subtraction applies.",
      "exclusion": {
        "maxAmount": {
          "value": 12000,
          "condition": {
            "type": "birth-date",
            "bands": [
              {
                "through": "1939-01-01",
                "value": 12000,
                "label": "not income based"
              },
              {
                "from": "1939-01-02",
                "value": 12000,
                "ageThreshold": 65,
                "label": "income based",
                "incomePhaseout": {
                  "threshold": {
                    "single": 50000,
                    "marriedJoint": 75000
                  },
                  "rate": 1,
                  "basis": "Virginia adjusted federal adjusted gross income"
                }
              }
            ]
          }
        },
        "ageThreshold": 65,
        "appliesTo": [
          "Social Security",
          "Tier 1 Railroad Retirement",
          "age deduction for taxpayers age 65 and over",
          "Tier 2 and other Railroad Retirement benefits",
          "qualified military retirement benefits"
        ],
        "note": "The $12,000 age deduction is birthdate- and income-limited for many taxpayers; Virginia also provides separate Social Security, Railroad Retirement, and military-benefit subtractions.",
        "cfaReview": true
      }
    },
    "sources": [
      {
        "field": "brackets, standardDeduction",
        "url": "https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2025-760-instructions.pdf",
        "asOf": "2026-06-20",
        "type": "official-dor"
      },
      {
        "field": "standardDeduction",
        "url": "https://www.tax.virginia.gov/deductions",
        "asOf": "2026-06-20",
        "type": "official-dor"
      },
      {
        "field": "retirement.exclusion",
        "url": "https://www.tax.virginia.gov/node/35513",
        "asOf": "2026-08-15",
        "type": "official-dor"
      },
      {
        "field": "retirement.treatment",
        "url": "https://www.tax.virginia.gov/news/virginia-taxes-and-your-retirement",
        "asOf": "2026-06-20",
        "type": "official-dor"
      },
      {
        "field": "bracket cross-check",
        "url": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/",
        "asOf": "2026",
        "type": "secondary"
      },
      {
        "field": "rate",
        "url": "https://www.tax.virginia.gov/sites/default/files/taxforms/individual-income-tax/2025/760es-2026-2025.pdf",
        "asOf": "2026-08-15",
        "type": "official-dor",
        "sourceYear": 2026
      },
      {
        "field": "retirement.exclusion.ageThreshold",
        "url": "https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2025-760-instructions.pdf",
        "asOf": "2026-08-15",
        "type": "official-dor",
        "sourceYear": 2025
      },
      {
        "field": "localIncomeTax.applies",
        "url": "https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2025-760-instructions.pdf",
        "asOf": "2026-08-15",
        "type": "official-dor",
        "sourceYear": 2025
      },
      {
        "field": "brackets, standardDeduction",
        "url": "https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2025-760-instructions.pdf",
        "asOf": "2026-06-20",
        "type": "official-dor",
        "sourceYear": 2026
      }
    ],
    "verifyStatus": "verified",
    "cfaReview": true,
    "verification": {
      "checkedAt": "2026-08-15",
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      "workOrder": "AW-WO-DATASET-2026-V14-CURRENT-YEAR-LOCAL-TAX-2026-08-15",
      "method": "Official figures are served with their true source year; local-income-tax applicability is served only with a literal positive receipt or a qualifying official negative receipt, while New Jersey remains explicitly withheld because no qualifying negative receipt was found.",
      "primarySourcesCited": 4,
      "primarySourcesReached": 4,
      "confirmedChecks": 13,
      "totalChecks": 14,
      "confirmedClaims": [
        "bracketFloor.uniform|$17,000",
        "bracketFloor.uniform|$3,000",
        "bracketFloor.uniform|$5,000",
        "rateScheduleScope|uniform",
        "rate|2%",
        "rate|3%",
        "rate|5%",
        "rate|5.75%",
        "retirement.exclusion.ageThreshold|65",
        "retirement.exclusion.maxAmount|$12,000 [condition:{\"bands\":[{\"label\":\"not income based\",\"through\":\"1939-01-01\",\"value\":12000},{\"ageThreshold\":65,\"from\":\"1939-01-02\",\"incomePhaseout\":{\"basis\":\"Virginia adjusted federal adjusted gross income\",\"rate\":1,\"threshold\":{\"marriedJoint\":75000,\"single\":50000}},\"label\":\"income based\",\"value\":12000}],\"type\":\"birth-date\"}]",
        "retirement.socialSecurity|not-taxed",
        "standardDeduction.marriedJoint|$17,500",
        "standardDeduction.single|$8,750"
      ],
      "citedSources": [
        "https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2025-760-instructions.pdf",
        "https://www.tax.virginia.gov/sites/default/files/taxforms/individual-income-tax/2025/760es-2026-2025.pdf",
        "https://www.tax.virginia.gov/node/35513",
        "https://www.tax.virginia.gov/news/virginia-taxes-and-your-retirement"
      ],
      "citedSourcesByGroup": {
        "hasStateIncomeTax": [],
        "rate": [
          "https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2025-760-instructions.pdf",
          "https://www.tax.virginia.gov/sites/default/files/taxforms/individual-income-tax/2025/760es-2026-2025.pdf"
        ],
        "standardDeduction": [
          "https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2025-760-instructions.pdf"
        ],
        "localIncomeTax": [
          "https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2025-760-instructions.pdf"
        ],
        "retirement": [
          "https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2025-760-instructions.pdf",
          "https://www.tax.virginia.gov/node/35513",
          "https://www.tax.virginia.gov/news/virginia-taxes-and-your-retirement"
        ]
      },
      "unresolved": [],
      "notApplicable": [
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      ],
      "derived": [],
      "derivations": {},
      "caveats": [],
      "conditionReceipts": [
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          "field": "retirement.exclusion.maxAmount",
          "claim": "$12,000 [condition:{\"bands\":[{\"label\":\"not income based\",\"through\":\"1939-01-01\",\"value\":12000},{\"ageThreshold\":65,\"from\":\"1939-01-02\",\"incomePhaseout\":{\"basis\":\"Virginia adjusted federal adjusted gross income\",\"rate\":1,\"threshold\":{\"marriedJoint\":75000,\"single\":50000}},\"label\":\"income based\",\"value\":12000}],\"type\":\"birth-date\"}]",
          "condition": {
            "type": "birth-date",
            "bands": [
              {
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                "value": 12000,
                "label": "not income based"
              },
              {
                "from": "1939-01-02",
                "value": 12000,
                "ageThreshold": 65,
                "label": "income based",
                "incomePhaseout": {
                  "threshold": {
                    "single": 50000,
                    "marriedJoint": 75000
                  },
                  "rate": 1,
                  "basis": "Virginia adjusted federal adjusted gross income"
                }
              }
            ]
          },
          "sourceUrl": "https://www.tax.virginia.gov/node/35513",
          "quote": "age deduction | On or before January 1, 1939 | $12,000 | born after January 1, 1939 | Taxpayers Age 65 and Older | adjusted federal adjusted gross income | $50,000 for single taxpayers | $75,000 for married taxpayers | reduced $1 for every $1",
          "caption": "2025 Form 760 — Taxpayers Age 65 and Older",
          "conditionEvidence": [
            {
              "path": "bands.0.through",
              "value": "1939-01-01",
              "sourceUrl": "https://www.tax.virginia.gov/node/35513",
              "literal": "On or before January 1, 1939"
            },
            {
              "path": "bands.0.value",
              "value": 12000,
              "sourceUrl": "https://www.tax.virginia.gov/node/35513",
              "literal": "$12,000"
            },
            {
              "path": "bands.1.from",
              "value": "1939-01-02",
              "sourceUrl": "https://www.tax.virginia.gov/node/35513",
              "literal": "born after January 1, 1939"
            },
            {
              "path": "bands.1.value",
              "value": 12000,
              "sourceUrl": "https://www.tax.virginia.gov/node/35513",
              "literal": "$12,000"
            },
            {
              "path": "bands.1.ageThreshold",
              "value": 65,
              "sourceUrl": "https://www.tax.virginia.gov/node/35513",
              "literal": "Taxpayers Age 65 and Older"
            },
            {
              "path": "bands.1.incomePhaseout.basis",
              "value": "Virginia adjusted federal adjusted gross income",
              "sourceUrl": "https://www.tax.virginia.gov/node/35513",
              "literal": "adjusted federal adjusted gross income"
            },
            {
              "path": "bands.1.incomePhaseout.threshold.single",
              "value": 50000,
              "sourceUrl": "https://www.tax.virginia.gov/node/35513",
              "literal": "$50,000 for single taxpayers"
            },
            {
              "path": "bands.1.incomePhaseout.threshold.marriedJoint",
              "value": 75000,
              "sourceUrl": "https://www.tax.virginia.gov/node/35513",
              "literal": "$75,000 for married taxpayers"
            },
            {
              "path": "bands.1.incomePhaseout.rate",
              "value": 1,
              "sourceUrl": "https://www.tax.virginia.gov/node/35513",
              "literal": "reduced $1 for every $1"
            }
          ]
        }
      ],
      "recordRef": "apps/sites/thetrustedadvisor-com/src/data/income-tax/reviews/2026-08-16-v15-citation-ledger-record.json",
      "recordSha256": "7c9016ec6d3d5cfa0e1b3c9d5ad3242baf019f77480f8b2b04df6146c67bf02f",
      "citedSourceRecordsByGroup": {
        "hasStateIncomeTax": [],
        "rate": [
          {
            "url": "https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2025-760-instructions.pdf",
            "field": "brackets, standardDeduction",
            "asOf": "2026-06-20",
            "type": "official-dor",
            "sourceYear": null
          },
          {
            "url": "https://www.tax.virginia.gov/sites/default/files/taxforms/individual-income-tax/2025/760es-2026-2025.pdf",
            "field": "rate",
            "asOf": "2026-08-15",
            "type": "official-dor",
            "sourceYear": 2026
          }
        ],
        "standardDeduction": [
          {
            "url": "https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2025-760-instructions.pdf",
            "field": "brackets, standardDeduction",
            "asOf": "2026-06-20",
            "type": "official-dor",
            "sourceYear": 2026
          }
        ],
        "localIncomeTax": [
          {
            "url": "https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2025-760-instructions.pdf",
            "field": "localIncomeTax.applies",
            "asOf": "2026-08-15",
            "type": "official-dor",
            "sourceYear": 2025
          }
        ],
        "retirement": [
          {
            "url": "https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2025-760-instructions.pdf",
            "field": "retirement.exclusion.ageThreshold",
            "asOf": "2026-08-15",
            "type": "official-dor",
            "sourceYear": 2025
          },
          {
            "url": "https://www.tax.virginia.gov/node/35513",
            "field": "retirement.exclusion",
            "asOf": "2026-08-15",
            "type": "official-dor",
            "sourceYear": null
          },
          {
            "url": "https://www.tax.virginia.gov/news/virginia-taxes-and-your-retirement",
            "field": "retirement.treatment",
            "asOf": "2026-06-20",
            "type": "official-dor",
            "sourceYear": null
          }
        ]
      }
    },
    "rateScheduleScope": {
      "scope": "uniform",
      "evidence": [
        {
          "basis": "published-schedule-structure",
          "sourceUrl": "https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2025-760-instructions.pdf",
          "quote": "line 988: HOW IT WORKS: Virginia tax rates increase with income: computation of tax due. 2% up to $3,000; 3% from $3,001 to $5,000; 5% from $5,001 Line 25 Credits from Enclosed Schedule CR to $17,000; and 5.75% for income over $17,000. The STA",
          "rationale": "The v9 single and married-joint bracket arrays are identical, and the cited published rate-schedule receipt does not carry separate single or married-joint rate columns in this evidence record."
        }
      ]
    },
    "provisional": {
      "status": "pending-final-2026",
      "groups": [
        "retirement"
      ],
      "basis": "Tax year 2025 retirement figures are the latest officially published return figures; final tax year 2026 return material is pending.",
      "confirm": "Replace or confirm the retirement figures when final tax year 2026 return material is published.",
      "expected": "Final tax year 2026 individual income-tax instructions."
    }
  },
  {
    "code": "WA",
    "name": "Washington",
    "hasStateIncomeTax": false,
    "taxYear": 2026,
    "structure": "none",
    "note": "Washington does not impose a tax on wages or ordinary individual earned income for tax year 2026. Washington separately imposes a tax on certain long-term capital gains exceeding the applicable statutory exclusion amount. FUTURE CHANGE (not in effect for 2026): ESSB 6346, Chapter 238, Laws of 2026 imposes a 9.90% tax on Washington taxable income beginning January 1, 2028, with a $1 million standard deduction per individual and first payments and returns in calendar year 2029; pension income is expressly not exempt from it. The act contains a null-and-void clause — if a court of final jurisdiction invalidates the tax, the entire bill is void — so the 2028 figures are not settled and are recorded here as notice, not as a rate this dataset serves.",
    "filing": {
      "single": {
        "standardDeduction": 0,
        "brackets": [],
        "standardDeductionTreatment": {
          "kind": "not-applicable-no-income-tax",
          "taxYear": 2026,
          "sourceYear": 2026,
          "status": "not-applicable",
          "label": "Not applicable — no state individual income tax",
          "note": "This jurisdiction has no state individual income tax in the dataset.",
          "source": null
        }
      },
      "marriedJoint": {
        "standardDeduction": 0,
        "brackets": [],
        "standardDeductionTreatment": {
          "kind": "not-applicable-no-income-tax",
          "taxYear": 2026,
          "sourceYear": 2026,
          "status": "not-applicable",
          "label": "Not applicable — no state individual income tax",
          "note": "This jurisdiction has no state individual income tax in the dataset.",
          "source": null
        }
      }
    },
    "localIncomeTax": {
      "applies": false,
      "rangeMin": 0,
      "rangeMax": 0,
      "typical": 0,
      "appliesTo": "No state or local individual income tax modeled.",
      "note": "Washington DOR says Washington does not have a personal income tax.",
      "source": "https://dor.wa.gov/education/industry-guides/financial-institutions/income-tax",
      "asOf": "2026-06-20"
    },
    "retirement": {
      "socialSecurityTaxed": false,
      "socialSecurity": {
        "classification": "not-taxed",
        "note": "Because Washington imposes no individual wage income tax, Social Security benefits, pensions, IRA distributions, and other retirement income are generally not subject to Washington individual income tax."
      },
      "treatment": "none",
      "note": "Because Washington imposes no individual wage income tax, Social Security benefits, pensions, IRA distributions, and other retirement income are generally not subject to Washington individual income tax.",
      "exclusion": null
    },
    "sources": [
      {
        "field": "stateIncomeTaxStatus",
        "url": "https://dor.wa.gov/education/industry-guides/financial-institutions/income-tax",
        "asOf": "2026-06-20",
        "type": "official-dor"
      },
      {
        "field": "bracket cross-check",
        "url": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/",
        "asOf": "2026",
        "type": "secondary"
      },
      {
        "field": "stateIncomeTaxStatus",
        "url": "https://lawfilesext.leg.wa.gov/biennium/2025-26/Pdf/Bill%20Reports/Senate/6346-S.E%20SBR%20FBR%2026.pdf",
        "asOf": "2026-08-09",
        "type": "official-legislature"
      },
      {
        "field": "localIncomeTax.applies",
        "url": "https://app.leg.wa.gov/rcw/default.aspx?cite=36.65.030",
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    ],
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      "workOrder": "AW-WO-DATASET-2026-V14-CURRENT-YEAR-LOCAL-TAX-2026-08-15",
      "method": "Official figures are served with their true source year; local-income-tax applicability is served only with a literal positive receipt or a qualifying official negative receipt, while New Jersey remains explicitly withheld because no qualifying negative receipt was found.",
      "primarySourcesCited": 2,
      "primarySourcesReached": 2,
      "confirmedChecks": 2,
      "totalChecks": 3,
      "confirmedClaims": [
        "hasStateIncomeTax|no state individual income tax",
        "retirement.socialSecurity|not-taxed"
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      "citedSources": [
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        "https://app.leg.wa.gov/rcw/default.aspx?cite=36.65.030"
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      "citedSourcesByGroup": {
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        ],
        "rate": [],
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        "localIncomeTax": [
          "https://app.leg.wa.gov/rcw/default.aspx?cite=36.65.030"
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        "retirement": []
      },
      "unresolved": [],
      "notApplicable": [
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      "derivations": {},
      "caveats": [],
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      "citedSourceRecordsByGroup": {
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            "field": "stateIncomeTaxStatus",
            "asOf": "2026-08-09",
            "type": "official-legislature",
            "sourceYear": null
          }
        ],
        "rate": [],
        "standardDeduction": [],
        "localIncomeTax": [
          {
            "url": "https://app.leg.wa.gov/rcw/default.aspx?cite=36.65.030",
            "field": "localIncomeTax.applies",
            "asOf": "2026-08-15",
            "type": "official-dor",
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    }
  },
  {
    "code": "WV",
    "name": "West Virginia",
    "hasStateIncomeTax": true,
    "taxYear": 2026,
    "structure": "graduated",
    "note": "Graduated schedule reflecting West Virginia's 2026 rate cut (top rate 4.82% to 4.58%, retroactive to January 1, 2026): 2.11% / 2.81% / 3.16% / 4.22% / 4.58% at $10,000 / $25,000 / $40,000 / $60,000 breakpoints.",
    "effective": "The reduced 2026 rates apply retroactively to taxable years beginning on or after January 1, 2026.",
    "filing": {
      "single": {
        "standardDeduction": 0,
        "standardDeductionNote": "No broad standard deduction was identified in the West Virginia official sources reviewed. Senior-citizen and Social Security modifications are modeled only as retirement provisions.",
        "brackets": [
          {
            "floor": 0,
            "rate": 0.0211
          },
          {
            "floor": 10000,
            "rate": 0.0281
          },
          {
            "floor": 25000,
            "rate": 0.0316
          },
          {
            "floor": 40000,
            "rate": 0.0422
          },
          {
            "floor": 60000,
            "rate": 0.0458
          }
        ],
        "standardDeductionTreatment": {
          "kind": "personal-exemption-or-credit-instead",
          "taxYear": 2026,
          "sourceYear": 2025,
          "status": "latest-official-year",
          "label": "Personal exemption and exclusions instead",
          "note": "West Virginia starts from federal adjusted gross income and applies state modifications, a low-income earned-income exclusion, and per-person exemptions rather than a fixed state standard deduction. Final 2026 return instructions are not yet published.",
          "source": {
            "field": "standardDeductionTreatment",
            "url": "https://tax.wv.gov/Documents/PIT/2025/it140.PersonalIncomeTaxFormsAndInstructions.2025.pdf",
            "asOf": "2026-09-01",
            "type": "official-dor",
            "sourceYear": 2025
          }
        }
      },
      "marriedJoint": {
        "standardDeduction": 0,
        "standardDeductionNote": "No broad standard deduction was identified in the West Virginia official sources reviewed. Senior-citizen and Social Security modifications are modeled only as retirement provisions.",
        "brackets": [
          {
            "floor": 0,
            "rate": 0.0211
          },
          {
            "floor": 10000,
            "rate": 0.0281
          },
          {
            "floor": 25000,
            "rate": 0.0316
          },
          {
            "floor": 40000,
            "rate": 0.0422
          },
          {
            "floor": 60000,
            "rate": 0.0458
          }
        ],
        "standardDeductionTreatment": {
          "kind": "personal-exemption-or-credit-instead",
          "taxYear": 2026,
          "sourceYear": 2025,
          "status": "latest-official-year",
          "label": "Personal exemption and exclusions instead",
          "note": "West Virginia starts from federal adjusted gross income and applies state modifications, a low-income earned-income exclusion, and per-person exemptions rather than a fixed state standard deduction. Final 2026 return instructions are not yet published.",
          "source": {
            "field": "standardDeductionTreatment",
            "url": "https://tax.wv.gov/Documents/PIT/2025/it140.PersonalIncomeTaxFormsAndInstructions.2025.pdf",
            "asOf": "2026-09-01",
            "type": "official-dor",
            "sourceYear": 2025
          }
        }
      }
    },
    "localIncomeTax": {
      "applies": false,
      "rangeMin": 0,
      "rangeMax": 0,
      "typical": 0,
      "appliesTo": "No local individual income tax modeled.",
      "note": "West Virginia Tax Division rate-reduction guidance provides the statewide personal income-tax brackets; no separate local individual income tax was identified in the official pass.",
      "source": "https://tax.wv.gov/Individuals/Pages/PersonalIncomeTaxReductionBill.aspx",
      "asOf": "2026-06-20"
    },
    "retirement": {
      "socialSecurityTaxed": false,
      "socialSecurity": {
        "classification": "not-taxed",
        "note": "West Virginia excludes Social Security benefits (100% exclusion beginning tax year 2026 after the phased elimination)."
      },
      "treatment": "partial",
      "note": "West Virginia excludes Social Security benefits (the phase-out of Social Security taxation is fully complete) and provides several retirement-related deductions and exclusions for qualifying taxpayers. Other retirement income generally remains taxable unless a statutory subtraction applies.",
      "exclusion": {
        "maxAmount": {
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          "condition": {
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            "ageThreshold": 65,
            "alternatives": [
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                "label": "$8,000 senior citizen modification",
                "value": 8000
              },
              {
                "id": "social-security-modification",
                "label": "Social Security modification"
              }
            ]
          }
        },
        "ageThreshold": 65,
        "alsoIfDisabled": true,
        "appliesTo": [
          "Social Security benefits modification",
          "senior citizen modification",
          "certified disability modification",
          "public retirement modifications"
        ],
        "note": "Tax Division materials describe a 100% Social Security decreasing modification for tax year 2026 and an $8,000 senior-citizen/disability modification; stacking and eligibility depend on taxpayer facts.",
        "cfaReview": true,
        "eligibility": [
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            "threshold": 65
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        ]
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    "sources": [
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      {
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        "url": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/",
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        "type": "secondary"
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      {
        "field": "2026 rate cut (Tax Division: 2026 Income Tax Rate Cut)",
        "url": "https://tax.wv.gov/Individuals/Pages/PersonalIncomeTaxReductionBill.aspx",
        "asOf": "2026-08-05",
        "type": "official-dor"
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      },
      {
        "field": "standardDeductionTreatment",
        "url": "https://tax.wv.gov/Documents/PIT/2025/it140.PersonalIncomeTaxFormsAndInstructions.2025.pdf",
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      "method": "Official figures are served with their true source year; local-income-tax applicability is served only with a literal positive receipt or a qualifying official negative receipt, while New Jersey remains explicitly withheld because no qualifying negative receipt was found.",
      "primarySourcesCited": 3,
      "primarySourcesReached": 3,
      "confirmedChecks": 14,
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      "confirmedClaims": [
        "bracketFloor.uniform|$10,000",
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      "conditionReceipts": [
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          "claim": "condition:{\"threshold\":65,\"type\":\"age\"}",
          "condition": {
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            "threshold": 65
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          "sourceUrl": "https://tax.wv.gov/Individuals/SeniorCitizens/Pages/SeniorCitizenSocialSecurityModification.aspx",
          "quote": "age 65 or older",
          "caption": "Senior citizen modification",
          "conditionEvidence": [
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              "sourceUrl": "https://tax.wv.gov/Individuals/SeniorCitizens/Pages/SeniorCitizenSocialSecurityModification.aspx",
              "literal": "age 65 or older"
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          ]
        },
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          "claim": "$8,000 [condition:{\"ageThreshold\":65,\"alternatives\":[{\"id\":\"senior-citizen-modification\",\"label\":\"$8,000 senior citizen modification\",\"value\":8000},{\"id\":\"social-security-modification\",\"label\":\"Social Security modification\"}],\"type\":\"higher-of\"}]",
          "condition": {
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            "alternatives": [
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                "value": 8000
              },
              {
                "id": "social-security-modification",
                "label": "Social Security modification"
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            ]
          },
          "sourceUrl": "https://tax.wv.gov/Individuals/SeniorCitizens/Pages/SeniorCitizenSocialSecurityModification.aspx",
          "quote": "higher of | age 65 or older | $8,000 modification | Social Security modification",
          "caption": "Senior Citizen Social Security Modification",
          "conditionEvidence": [
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              "value": "higher-of",
              "sourceUrl": "https://tax.wv.gov/Individuals/SeniorCitizens/Pages/SeniorCitizenSocialSecurityModification.aspx",
              "literal": "higher of"
            },
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              "path": "ageThreshold",
              "value": 65,
              "sourceUrl": "https://tax.wv.gov/Individuals/SeniorCitizens/Pages/SeniorCitizenSocialSecurityModification.aspx",
              "literal": "age 65 or older"
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              "value": "senior-citizen-modification",
              "sourceUrl": "https://tax.wv.gov/Individuals/SeniorCitizens/Pages/SeniorCitizenSocialSecurityModification.aspx",
              "literal": "$8,000 modification"
            },
            {
              "path": "alternatives.0.label",
              "value": "$8,000 senior citizen modification",
              "sourceUrl": "https://tax.wv.gov/Individuals/SeniorCitizens/Pages/SeniorCitizenSocialSecurityModification.aspx",
              "literal": "$8,000 modification"
            },
            {
              "path": "alternatives.0.value",
              "value": 8000,
              "sourceUrl": "https://tax.wv.gov/Individuals/SeniorCitizens/Pages/SeniorCitizenSocialSecurityModification.aspx",
              "literal": "$8,000 modification"
            },
            {
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              "value": "social-security-modification",
              "sourceUrl": "https://tax.wv.gov/Individuals/SeniorCitizens/Pages/SeniorCitizenSocialSecurityModification.aspx",
              "literal": "Social Security modification"
            },
            {
              "path": "alternatives.1.label",
              "value": "Social Security modification",
              "sourceUrl": "https://tax.wv.gov/Individuals/SeniorCitizens/Pages/SeniorCitizenSocialSecurityModification.aspx",
              "literal": "Social Security modification"
            },
            {
              "path": "alternatives.1.value",
              "value": "caller-supplied",
              "sourceUrl": "https://tax.wv.gov/Individuals/SeniorCitizens/Pages/SeniorCitizenSocialSecurityModification.aspx",
              "literal": "Social Security modification"
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          ]
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        "rate": [
          {
            "url": "https://tax.wv.gov/Individuals/Pages/PersonalIncomeTaxReductionBill.aspx",
            "field": "brackets",
            "asOf": "2026-06-20",
            "type": "official-dor",
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            "url": "https://tax.wv.gov/Documents/PIT/2025/it140.PersonalIncomeTaxFormsAndInstructions.2025.pdf",
            "asOf": "2026-09-01",
            "type": "official-dor",
            "sourceYear": 2025
          }
        ],
        "localIncomeTax": [
          {
            "url": "https://code.wvlegislature.gov/pdf/8-13/",
            "field": "localIncomeTax.applies",
            "asOf": "2026-08-15",
            "type": "official-dor",
            "sourceYear": 2026
          }
        ],
        "retirement": [
          {
            "url": "https://tax.wv.gov/Individuals/SeniorCitizens/Pages/SeniorCitizenSocialSecurityModification.aspx",
            "field": "retirement.exclusion",
            "asOf": "2026-08-15",
            "type": "official-dor",
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        ]
      }
    },
    "rateScheduleScope": {
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      "evidence": [
        {
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          "sourceUrl": "https://tax.wv.gov/Individuals/Pages/PersonalIncomeTaxReductionBill.aspx",
          "quote": "line 34: 2.11% of taxable income",
          "rationale": "The v9 single and married-joint bracket arrays are identical, and the cited published rate-schedule receipt does not carry separate single or married-joint rate columns in this evidence record."
        }
      ]
    }
  },
  {
    "code": "WI",
    "name": "Wisconsin",
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    "taxYear": 2026,
    "structure": "graduated",
    "filing": {
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          "condition": {
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            "basis": "Wisconsin income",
            "max": 13960,
            "min": 0,
            "start": 20120,
            "end": 136453,
            "rate": 0.12
          }
        },
        "standardDeductionNote": "Wisconsin's standard deduction varies based upon filing status and Wisconsin income. The amount listed represents the maximum deduction before statutory income-based reductions apply.",
        "brackets": [
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            "rate": 0.035
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          {
            "floor": 15110,
            "rate": 0.044
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          {
            "floor": 51950,
            "rate": 0.053
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          {
            "floor": 332720,
            "rate": 0.0765
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        ],
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          "sourceYear": 2026,
          "status": "verified",
          "label": "Conditional standard deduction",
          "note": "The deduction depends on taxpayer facts; the displayed amount is not universally available.",
          "source": {
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            "field": "standardDeduction.formula",
            "asOf": "2026-08-15",
            "type": "official-dor",
            "sourceYear": 2026
          }
        }
      },
      "marriedJoint": {
        "standardDeduction": {
          "value": 25840,
          "condition": {
            "type": "income-phasedown",
            "basis": "Wisconsin income",
            "max": 25840,
            "min": 0,
            "start": 29040,
            "end": 159690,
            "rate": 0.19778
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        },
        "standardDeductionNote": "Wisconsin's standard deduction varies based upon filing status and Wisconsin income. The amount listed represents the maximum deduction before statutory income-based reductions apply.",
        "brackets": [
          {
            "floor": 0,
            "rate": 0.035
          },
          {
            "floor": 20150,
            "rate": 0.044
          },
          {
            "floor": 69260,
            "rate": 0.053
          },
          {
            "floor": 443630,
            "rate": 0.0765
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        ],
        "standardDeductionTreatment": {
          "kind": "conditional-or-phased",
          "taxYear": 2026,
          "sourceYear": 2026,
          "status": "verified",
          "label": "Conditional standard deduction",
          "note": "The deduction depends on taxpayer facts; the displayed amount is not universally available.",
          "source": {
            "url": "https://www.revenue.wi.gov/TaxForms2026/2026-Form1-ES-Inst.pdf",
            "field": "standardDeduction.formula",
            "asOf": "2026-08-15",
            "type": "official-dor",
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          }
        }
      }
    },
    "localIncomeTax": {
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      "rangeMin": 0,
      "rangeMax": 0,
      "typical": 0,
      "appliesTo": "No local individual income tax modeled.",
      "note": "Wisconsin DOR individual rate materials provide statewide tax rates; no separate local individual income tax was identified in the official pass.",
      "source": "https://www.revenue.wi.gov/Pages/FAQS/pcs-taxrates.aspx",
      "asOf": "2026-06-20"
    },
    "retirement": {
      "socialSecurityTaxed": false,
      "socialSecurity": {
        "classification": "not-taxed",
        "note": "Wisconsin excludes Social Security benefits from state taxation."
      },
      "treatment": "partial",
      "note": "Wisconsin excludes Social Security benefits and Railroad Retirement benefits from state taxation. Certain military retirement benefits and qualifying Wisconsin retirement-system benefits may also qualify for favorable treatment. Other pension, IRA, annuity, and retirement-plan distributions generally remain taxable unless a specific statutory exclusion applies.",
      "exclusion": {
        "maxAmount": {
          "value": 24000,
          "condition": {
            "type": "age",
            "threshold": 67
          }
        },
        "ageThreshold": 67,
        "appliesTo": [
          "Social Security",
          "qualified retirement income subtraction",
          "IRA distributions",
          "military retirement",
          "Railroad Retirement",
          "pre-1964 government retirement systems"
        ],
        "note": "Schedule SB instructions describe a retirement-income subtraction up to $24,000 per qualifying taxpayer age 67 or older, along with other retirement exclusions. The row uses the latest published instructions.",
        "cfaReview": true
      }
    },
    "sources": [
      {
        "field": "brackets",
        "url": "https://www.revenue.wi.gov/TaxForms2026/2026-Form1-ES-Inst.pdf",
        "asOf": "2026-08-15",
        "type": "official-dor"
      },
      {
        "field": "standardDeduction",
        "url": "https://www.revenue.wi.gov/TaxForms2026/2026-Form1-ES-Inst.pdf",
        "asOf": "2026-08-15",
        "type": "official-dor"
      },
      {
        "field": "retirement.exclusion",
        "url": "https://www.revenue.wi.gov/TaxForms2025/2025-ScheduleSB-Inst.pdf",
        "asOf": "2026-08-15",
        "type": "official-dor",
        "sourceYear": 2025
      },
      {
        "field": "bracket cross-check",
        "url": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/",
        "asOf": "2026",
        "type": "secondary"
      },
      {
        "field": "retirement.exclusion.ageThreshold",
        "url": "https://www.revenue.wi.gov/TaxForms2025/2025-Form1-Inst.pdf",
        "asOf": "2026-08-15",
        "type": "official-dor",
        "sourceYear": 2025
      },
      {
        "field": "standardDeduction.formula",
        "url": "https://www.revenue.wi.gov/TaxForms2025/2025-form1-ES-inst.pdf",
        "asOf": "2026-08-13",
        "type": "official-dor"
      },
      {
        "field": "standardDeduction.formula",
        "url": "https://www.revenue.wi.gov/TaxForms2026/2026-Form1-ES-Inst.pdf",
        "asOf": "2026-08-15",
        "type": "official-dor"
      },
      {
        "field": "localIncomeTax.applies",
        "url": "https://www.revenue.wi.gov/TaxForms2025/2025-Form1-Inst.pdf",
        "asOf": "2026-08-15",
        "type": "official-dor",
        "sourceYear": 2025
      },
      {
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      "confirmedClaims": [
        "bracketFloor.uniform|$1,000,000",
        "bracketFloor.uniform|$10,000",
        "bracketFloor.uniform|$250,000",
        "bracketFloor.uniform|$40,000",
        "bracketFloor.uniform|$500,000",
        "bracketFloor.uniform|$60,000",
        "rateScheduleScope|uniform",
        "rate|10.75%",
        "rate|4%",
        "rate|6%",
        "rate|6.5%",
        "rate|8.5%",
        "rate|9.25%",
        "rate|9.75%",
        "retirement.socialSecurity|not-taxed",
        "standardDeduction.marriedJoint|$32,200",
        "standardDeduction.single|$16,100"
      ],
      "citedSources": [
        "https://otr.cfo.dc.gov/page/dc-individual-and-fiduciary-income-tax-rates",
        "https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2026_D40ES_Book_wLinks04012026.pdf",
        "https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2025_D40_Book_Final_wLinks_030526_v1.0.pdf"
      ],
      "citedSourcesByGroup": {
        "hasStateIncomeTax": [],
        "rate": [
          "https://otr.cfo.dc.gov/page/dc-individual-and-fiduciary-income-tax-rates"
        ],
        "standardDeduction": [
          "https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2026_D40ES_Book_wLinks04012026.pdf"
        ],
        "localIncomeTax": [
          "https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2026_D40ES_Book_wLinks04012026.pdf"
        ],
        "retirement": [
          "https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2025_D40_Book_Final_wLinks_030526_v1.0.pdf"
        ]
      },
      "unresolved": [],
      "notApplicable": [
        "localIncomeTax.applies|false",
        "retirement.exclusion.ageThreshold|0"
      ],
      "derived": [],
      "derivations": {},
      "caveats": [],
      "conditionReceipts": [],
      "recordRef": "apps/sites/thetrustedadvisor-com/src/data/income-tax/reviews/2026-08-16-v15-citation-ledger-record.json",
      "recordSha256": "7c9016ec6d3d5cfa0e1b3c9d5ad3242baf019f77480f8b2b04df6146c67bf02f",
      "citedSourceRecordsByGroup": {
        "hasStateIncomeTax": [],
        "rate": [
          {
            "url": "https://otr.cfo.dc.gov/page/dc-individual-and-fiduciary-income-tax-rates",
            "field": "brackets",
            "asOf": "2026-06-20",
            "type": "official-dor",
            "sourceYear": null
          }
        ],
        "standardDeduction": [
          {
            "url": "https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2026_D40ES_Book_wLinks04012026.pdf",
            "field": "standardDeduction, brackets",
            "asOf": "2026-06-20",
            "type": "official-dor",
            "sourceYear": 2026
          }
        ],
        "localIncomeTax": [
          {
            "url": "https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2026_D40ES_Book_wLinks04012026.pdf",
            "field": "localIncomeTax.applies",
            "asOf": "2026-08-15",
            "type": "official-dor",
            "sourceYear": 2026
          }
        ],
        "retirement": [
          {
            "url": "https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2025_D40_Book_Final_wLinks_030526_v1.0.pdf",
            "field": "retirement.exclusion",
            "asOf": "2026-06-20",
            "type": "official-dor",
            "sourceYear": 2025
          }
        ]
      }
    },
    "rateScheduleScope": {
      "scope": "uniform",
      "evidence": [
        {
          "basis": "published-schedule-structure",
          "sourceUrl": "https://otr.cfo.dc.gov/page/dc-individual-and-fiduciary-income-tax-rates",
          "quote": "line 139: 4% of the taxable income.",
          "rationale": "The v9 single and married-joint bracket arrays are identical, and the cited published rate-schedule receipt does not carry separate single or married-joint rate columns in this evidence record."
        }
      ]
    },
    "provisional": {
      "status": "pending-final-2026",
      "groups": [
        "retirement"
      ],
      "basis": "Tax year 2025 retirement figures are the latest officially published return figures; final tax year 2026 return material is pending.",
      "confirm": "Replace or confirm the retirement figures when final tax year 2026 return material is published.",
      "expected": "Final tax year 2026 individual income-tax instructions."
    }
  }
]