@equisoft/tax-us 1.0.1-snapshot.20260107131539 → 1.0.1-snapshot.20260112201917

package/dist/investments/life-income-fund.d.ts

@@ -1,11 +1,13 @@
-import { ByProvince, FederalCode, ProvinceCode } from '../misc';
+import { ByState, FederalCode, StateCode, ByProvince, FederalCanadaCode, ProvinceCode } from '../misc';
 interface MaxWithdrawalPctByAge {
     [key: number]: number;
 }
-export declare const province1MaxWithdrawalPct: MaxWithdrawalPctByAge;
-export declare const province2MaxWithdrawalPct: MaxWithdrawalPctByAge;
+export declare const state1MaxWithdrawalPct: MaxWithdrawalPctByAge;
+export declare const state2MaxWithdrawalPct: MaxWithdrawalPctByAge;
 export declare const othersMaxWithdrawalPct: MaxWithdrawalPctByAge;
 export declare const federalMaxWithdrawalPct: MaxWithdrawalPctByAge;
-export declare function getMaxWithdrawalPct(jurisdiction: ProvinceCode | FederalCode, age: number): number;
+export declare function getMaxWithdrawalPct(jurisdiction: ProvinceCode | FederalCanadaCode, age: number): number;
+export declare function getMaxWithdrawalPctUS(jurisdiction: StateCode | FederalCode, age: number): number;
 export declare const YMPEUnlockingSmallBalance: ByProvince<number>;
+export declare const YMPEUnlockingSmallBalanceUS: ByState<number>;
 export {};

package/dist/investments/life-income-fund.js

@@ -16,13 +16,14 @@ Revised
 */
 // tslint:enable:max-line-length
 Object.defineProperty(exports, "__esModule", { value: true });
-exports.YMPEUnlockingSmallBalance = exports.federalMaxWithdrawalPct = exports.othersMaxWithdrawalPct = exports.province2MaxWithdrawalPct = exports.province1MaxWithdrawalPct = void 0;
+exports.YMPEUnlockingSmallBalanceUS = exports.YMPEUnlockingSmallBalance = exports.federalMaxWithdrawalPct = exports.othersMaxWithdrawalPct = exports.state2MaxWithdrawalPct = exports.state1MaxWithdrawalPct = void 0;
 exports.getMaxWithdrawalPct = getMaxWithdrawalPct;
+exports.getMaxWithdrawalPctUS = getMaxWithdrawalPctUS;
 const utils_1 = require("../utils");
 /* Alberta (AB), British Columbia (BC), Ontario (ON), New Brunswick (NB),
  Newfoundland and Labrador (NL), Saskatchewan (SK)
 */
-exports.province1MaxWithdrawalPct = {
+exports.state1MaxWithdrawalPct = {
     51: 0.0627,
     52: 0.0631,
     53: 0.0635,
@@ -65,7 +66,7 @@ exports.province1MaxWithdrawalPct = {
     90: 1,
 };
 // Quebec (QC), Manitoba (MB), Nova Scotia (NS)
-exports.province2MaxWithdrawalPct = {
+exports.state2MaxWithdrawalPct = {
     51: 0.0610,
     52: 0.0610,
     53: 0.0610,
@@ -253,7 +254,7 @@ exports.federalMaxWithdrawalPct = {
     89: 1,
 };
 function getMaxWithdrawalPct(jurisdiction, age) {
-    const getAgeLimitByProvinceGroup = (group, biggest = true) => ((biggest)
+    const getAgeLimitByStateGroup = (group, biggest = true) => ((biggest)
         ? Math.max(...Object.keys(group).map(Number))
         : Math.min(...Object.keys(group).map(Number)));
     switch (jurisdiction) {
@@ -263,15 +264,25 @@ function getMaxWithdrawalPct(jurisdiction, age) {
         case 'NB':
         case 'NL':
         case 'SK':
-            return exports.province1MaxWithdrawalPct[(0, utils_1.clamp)(age, getAgeLimitByProvinceGroup(exports.province1MaxWithdrawalPct, false), getAgeLimitByProvinceGroup(exports.province1MaxWithdrawalPct))];
+            return exports.state1MaxWithdrawalPct[(0, utils_1.clamp)(age, getAgeLimitByStateGroup(exports.state1MaxWithdrawalPct, false), getAgeLimitByStateGroup(exports.state1MaxWithdrawalPct))];
         case 'QC':
         case 'MB':
         case 'NS':
-            return exports.province2MaxWithdrawalPct[(0, utils_1.clamp)(age, getAgeLimitByProvinceGroup(exports.province2MaxWithdrawalPct, false), getAgeLimitByProvinceGroup(exports.province2MaxWithdrawalPct))];
+            return exports.state2MaxWithdrawalPct[(0, utils_1.clamp)(age, getAgeLimitByStateGroup(exports.state2MaxWithdrawalPct, false), getAgeLimitByStateGroup(exports.state2MaxWithdrawalPct))];
         case 'CA':
-            return exports.federalMaxWithdrawalPct[(0, utils_1.clamp)(age, getAgeLimitByProvinceGroup(exports.federalMaxWithdrawalPct, false), getAgeLimitByProvinceGroup(exports.federalMaxWithdrawalPct))];
+            return exports.federalMaxWithdrawalPct[(0, utils_1.clamp)(age, getAgeLimitByStateGroup(exports.federalMaxWithdrawalPct, false), getAgeLimitByStateGroup(exports.federalMaxWithdrawalPct))];
         default:
-            return exports.othersMaxWithdrawalPct[(0, utils_1.clamp)(age, getAgeLimitByProvinceGroup(exports.othersMaxWithdrawalPct, false), getAgeLimitByProvinceGroup(exports.othersMaxWithdrawalPct))];
+            return exports.othersMaxWithdrawalPct[(0, utils_1.clamp)(age, getAgeLimitByStateGroup(exports.othersMaxWithdrawalPct, false), getAgeLimitByStateGroup(exports.othersMaxWithdrawalPct))];
+    }
+}
+function getMaxWithdrawalPctUS(jurisdiction, age) {
+    const getAgeLimitByStateGroup = (group, biggest = true) => ((biggest)
+        ? Math.max(...Object.keys(group).map(Number))
+        : Math.min(...Object.keys(group).map(Number)));
+    switch (jurisdiction) {
+        case 'CA':
+        default:
+            return exports.othersMaxWithdrawalPct[(0, utils_1.clamp)(age, getAgeLimitByStateGroup(exports.othersMaxWithdrawalPct, false), getAgeLimitByStateGroup(exports.othersMaxWithdrawalPct))];
     }
 }
 exports.YMPEUnlockingSmallBalance = {
@@ -289,3 +300,61 @@ exports.YMPEUnlockingSmallBalance = {
     NU: 0.4,
     YT: 0.4,
 };
+exports.YMPEUnlockingSmallBalanceUS = {
+    AL: 0.4,
+    AK: 0.4,
+    AZ: 0.4,
+    AR: 0.4,
+    CA: 0.4,
+    CO: 0.4,
+    CT: 0.4,
+    DE: 0.4,
+    FL: 0.4,
+    GA: 0.4,
+    HI: 0.4,
+    ID: 0.4,
+    IL: 0.4,
+    IN: 0.4,
+    IA: 0.4,
+    KS: 0.4,
+    KY: 0.4,
+    LA: 0.4,
+    ME: 0.4,
+    MD: 0.4,
+    MA: 0.4,
+    MI: 0.4,
+    MN: 0.4,
+    MS: 0.4,
+    MO: 0.4,
+    MT: 0.4,
+    NE: 0.4,
+    NV: 0.4,
+    NH: 0.4,
+    NJ: 0.4,
+    NM: 0.4,
+    NY: 0.4,
+    NC: 0.4,
+    ND: 0.4,
+    OH: 0.4,
+    OK: 0.4,
+    OR: 0.4,
+    PA: 0.4,
+    RI: 0.4,
+    SC: 0.4,
+    SD: 0.4,
+    TN: 0.4,
+    TX: 0.4,
+    UT: 0.4,
+    VT: 0.4,
+    VA: 0.4,
+    WA: 0.4,
+    WV: 0.4,
+    WI: 0.4,
+    WY: 0.4,
+    DC: 0.4,
+    AS: 0.4,
+    GU: 0.4,
+    MP: 0.4,
+    PR: 0.4,
+    VI: 0.4,
+};

package/dist/investments/locked-in-retirement-account.d.ts

@@ -1,10 +1,10 @@
-import { FederalCode, ProvinceCode } from '../misc';
+import { FederalCanadaCode, ProvinceCode } from '../misc';
 export interface ConversionRule {
     minimumAge: number;
     maximumAge: number;
 }
 export declare const MAX_CONVERSION_AGE = 71;
-export declare const getUnlockingPct: (jurisdiction: ProvinceCode | FederalCode) => number | null;
-export declare const getConversionRules: (jurisdiction: ProvinceCode | FederalCode) => ConversionRule | null;
-export declare const canUnlock: (jurisdiction: ProvinceCode | FederalCode) => boolean;
-export declare const canConvert: (jurisdiction: ProvinceCode | FederalCode, age: number) => boolean;
+export declare const getUnlockingPct: (jurisdiction: ProvinceCode | FederalCanadaCode) => number | null;
+export declare const getConversionRules: (jurisdiction: ProvinceCode | FederalCanadaCode) => ConversionRule | null;
+export declare const canUnlock: (jurisdiction: ProvinceCode | FederalCanadaCode) => boolean;
+export declare const canConvert: (jurisdiction: ProvinceCode | FederalCanadaCode, age: number) => boolean;

package/dist/investments/registered-education-savings-plan/tuition-fees.d.ts

@@ -1,6 +1,6 @@
-import { ByProvince, ProvinceCode } from '../../misc';
+import { ByState, StateCode } from '../../misc';
 export interface TuitionFees {
-    TuitionFeesData: ByProvince<number>;
-    getTuitionFeesByProvinceCode(provinceCode: ProvinceCode): number;
+    TuitionFeesData: ByState<number>;
+    getTuitionFeesByStateCode(stateCode: StateCode): number;
 }
 export declare const TuitionFees: TuitionFees;

package/dist/investments/registered-education-savings-plan/tuition-fees.js

@@ -12,22 +12,65 @@
 Object.defineProperty(exports, "__esModule", { value: true });
 exports.TuitionFees = void 0;
 const TuitionFeesData = {
-    AB: 7734,
-    BC: 6607,
-    MB: 5534,
-    NB: 9470,
-    NL: 3727,
-    NS: 9762,
-    PE: 7728,
-    ON: 8514,
-    QC: 3594,
-    SK: 9609,
-    NT: 6000, // valeur hypothétique
-    NU: 6500, // valeur hypothétique
-    YT: 4350,
+    AL: 0,
+    AK: 0,
+    AZ: 0,
+    AR: 0,
+    CA: 0,
+    CO: 0,
+    CT: 0,
+    DE: 0,
+    FL: 0,
+    GA: 0,
+    HI: 0,
+    ID: 0,
+    IL: 0,
+    IN: 0,
+    IA: 0,
+    KS: 0,
+    KY: 0,
+    LA: 0,
+    ME: 0,
+    MD: 0,
+    MA: 0,
+    MI: 0,
+    MN: 0,
+    MS: 0,
+    MO: 0,
+    MT: 0,
+    NE: 0,
+    NV: 0,
+    NH: 0,
+    NJ: 0,
+    NM: 0,
+    NY: 0,
+    NC: 0,
+    ND: 0,
+    OH: 0,
+    OK: 0,
+    OR: 0,
+    PA: 0,
+    RI: 0,
+    SC: 0,
+    SD: 0,
+    TN: 0,
+    TX: 0,
+    UT: 0,
+    VT: 0,
+    VA: 0,
+    WA: 0,
+    WV: 0,
+    WI: 0,
+    WY: 0,
+    DC: 0,
+    AS: 0,
+    GU: 0,
+    MP: 0,
+    PR: 0,
+    VI: 0,
 };
-const getTuitionFeesByProvinceCode = (provinceCode) => TuitionFeesData[provinceCode];
+const getTuitionFeesByStateCode = (stateCode) => TuitionFeesData[stateCode];
 exports.TuitionFees = {
-    getTuitionFeesByProvinceCode,
+    getTuitionFeesByStateCode,
     TuitionFeesData,
 };

package/dist/investments/tests/fixtures/locked-in-retirement-account.d.ts

@@ -1,5 +1,5 @@
-import { ByJurisdiction, FederalCode, ProvinceCode } from '../../../misc';
+import { ByJurisdiction, FederalCanadaCode, ProvinceCode } from '../../../misc';
 import { ConversionRule } from '../../locked-in-retirement-account';
 export declare const mockedUnlockingPct: ByJurisdiction<number | null>;
 export declare const mockedConversionRules: ByJurisdiction<ConversionRule | null>;
-export declare const jurisdictions: (ProvinceCode | FederalCode)[];
+export declare const jurisdictions: (ProvinceCode | FederalCanadaCode)[];

package/dist/misc/code-types.d.ts

@@ -1,14 +1,25 @@
+export type StateCode = 'AL' | 'AK' | 'AZ' | 'AR' | 'CA' | 'CO' | 'CT' | 'DE' | 'FL' | 'GA' | 'HI' | 'ID' | 'IL' | 'IN' | 'IA' | 'KS' | 'KY' | 'LA' | 'ME' | 'MD' | 'MA' | 'MI' | 'MN' | 'MS' | 'MO' | 'MT' | 'NE' | 'NV' | 'NH' | 'NJ' | 'NM' | 'NY' | 'NC' | 'ND' | 'OH' | 'OK' | 'OR' | 'PA' | 'RI' | 'SC' | 'SD' | 'TN' | 'TX' | 'UT' | 'VT' | 'VA' | 'WA' | 'WV' | 'WI' | 'WY' | 'DC' | 'AS' | 'GU' | 'MP' | 'PR' | 'VI';
 export type ProvinceCode = 'AB' | 'BC' | 'MB' | 'NB' | 'NL' | 'NS' | 'PE' | 'ON' | 'QC' | 'SK' | 'NT' | 'NU' | 'YT';
-export type FederalCode = 'CA';
-export type FederalName = 'CANADA';
+export type FederalCode = 'FEDERAL';
+export type FederalCanadaCode = 'CA';
+export type FederalCanadaName = 'CANADA';
+export type FederalName = 'UNITED_STATES';
 export type ProvinceName = 'ALBERTA' | 'BRITISH_COLUMBIA' | 'MANITOBA' | 'NEW_BRUNSWICK' | 'NEWFOUNDLAND' | 'NOVA_SCOTIA' | 'PRINCE_EDWARD_ISLAND' | 'ONTARIO' | 'QUEBEC' | 'SASKATCHEWAN' | 'NORTHWEST_TERRITORIES' | 'NUNAVUT' | 'YUKON';
+export type StateName = 'ALABAMA' | 'ALASKA' | 'ARIZONA' | 'ARKANSAS' | 'CALIFORNIA' | 'COLORADO' | 'CONNECTICUT' | 'DELAWARE' | 'FLORIDA' | 'GEORGIA' | 'HAWAII' | 'IDAHO' | 'ILLINOIS' | 'INDIANA' | 'IOWA' | 'KANSAS' | 'KENTUCKY' | 'LOUISIANA' | 'MAINE' | 'MARYLAND' | 'MASSACHUSETTS' | 'MICHIGAN' | 'MINNESOTA' | 'MISSISSIPPI' | 'MISSOURI' | 'MONTANA' | 'NEBRASKA' | 'NEVADA' | 'NEW_HAMPSHIRE' | 'NEW_JERSEY' | 'NEW_MEXICO' | 'NEW_YORK' | 'NORTH_CAROLINA' | 'NORTH_DAKOTA' | 'OHIO' | 'OKLAHOMA' | 'OREGON' | 'PENNSYLVANIA' | 'RHODE_ISLAND' | 'SOUTH_CAROLINA' | 'SOUTH_DAKOTA' | 'TENNESSEE' | 'TEXAS' | 'UTAH' | 'VERMONT' | 'VIRGINIA' | 'WASHINGTON' | 'WEST_VIRGINIA' | 'WISCONSIN' | 'WYOMING' | 'DISTRICT_OF_COLUMBIA' | 'AMERICAN_SAMOA' | 'GUAM' | 'NORTHERN_MARIANA_ISLANDS' | 'PUERTO_RICO' | 'VIRGIN_ISLANDS';
 export declare const PROVINCIAL_CODES: {
     [key in ProvinceName]: ProvinceCode;
 };
+export declare const STATE_CODES: {
+    [key in StateName]: StateCode;
+};
 export declare const FEDERAL_CODE: FederalCode;
+export declare const FEDERAL_CANADA_CODE: FederalCanadaCode;
 export type ByProvince<T> = {
     [key in ProvinceCode]: T;
 };
+export type ByState<T> = {
+    [key in StateCode]: T;
+};
 export type ByJurisdiction<T> = {
-    [key in ProvinceCode | FederalCode]: T;
+    [key in ProvinceCode | FederalCanadaCode]: T;
 };

package/dist/misc/code-types.js

@@ -1,6 +1,6 @@
 "use strict";
 Object.defineProperty(exports, "__esModule", { value: true });
-exports.FEDERAL_CODE = exports.PROVINCIAL_CODES = void 0;
+exports.FEDERAL_CANADA_CODE = exports.FEDERAL_CODE = exports.STATE_CODES = exports.PROVINCIAL_CODES = void 0;
 exports.PROVINCIAL_CODES = {
     ALBERTA: 'AB',
     BRITISH_COLUMBIA: 'BC',
@@ -16,4 +16,63 @@ exports.PROVINCIAL_CODES = {
     NUNAVUT: 'NU',
     YUKON: 'YT',
 };
-exports.FEDERAL_CODE = 'CA';
+exports.STATE_CODES = {
+    ALABAMA: 'AL',
+    ALASKA: 'AK',
+    ARIZONA: 'AZ',
+    ARKANSAS: 'AR',
+    CALIFORNIA: 'CA',
+    COLORADO: 'CO',
+    CONNECTICUT: 'CT',
+    DELAWARE: 'DE',
+    FLORIDA: 'FL',
+    GEORGIA: 'GA',
+    HAWAII: 'HI',
+    IDAHO: 'ID',
+    ILLINOIS: 'IL',
+    INDIANA: 'IN',
+    IOWA: 'IA',
+    KANSAS: 'KS',
+    KENTUCKY: 'KY',
+    LOUISIANA: 'LA',
+    MAINE: 'ME',
+    MARYLAND: 'MD',
+    MASSACHUSETTS: 'MA',
+    MICHIGAN: 'MI',
+    MINNESOTA: 'MN',
+    MISSISSIPPI: 'MS',
+    MISSOURI: 'MO',
+    MONTANA: 'MT',
+    NEBRASKA: 'NE',
+    NEVADA: 'NV',
+    NEW_HAMPSHIRE: 'NH',
+    NEW_JERSEY: 'NJ',
+    NEW_MEXICO: 'NM',
+    NEW_YORK: 'NY',
+    NORTH_CAROLINA: 'NC',
+    NORTH_DAKOTA: 'ND',
+    OHIO: 'OH',
+    OKLAHOMA: 'OK',
+    OREGON: 'OR',
+    PENNSYLVANIA: 'PA',
+    RHODE_ISLAND: 'RI',
+    SOUTH_CAROLINA: 'SC',
+    SOUTH_DAKOTA: 'SD',
+    TENNESSEE: 'TN',
+    TEXAS: 'TX',
+    UTAH: 'UT',
+    VERMONT: 'VT',
+    VIRGINIA: 'VA',
+    WASHINGTON: 'WA',
+    WEST_VIRGINIA: 'WV',
+    WISCONSIN: 'WI',
+    WYOMING: 'WY',
+    DISTRICT_OF_COLUMBIA: 'DC',
+    AMERICAN_SAMOA: 'AS',
+    GUAM: 'GU',
+    NORTHERN_MARIANA_ISLANDS: 'MP',
+    PUERTO_RICO: 'PR',
+    VIRGIN_ISLANDS: 'VI',
+};
+exports.FEDERAL_CODE = 'FEDERAL';
+exports.FEDERAL_CANADA_CODE = 'CA';

package/dist/taxes/dividend-credit.d.ts

@@ -1,8 +1,23 @@
-import { FederalCode, ProvinceCode } from '../misc';
-export type DividendTaxCreditRate = {
-    GROSS_UP: number;
-} & {
-    [key in ProvinceCode | FederalCode]: number;
-};
-export declare const NON_ELIGIBLE_DIVIDEND: DividendTaxCreditRate;
-export declare const ELIGIBLE_DIVIDEND: DividendTaxCreditRate;
+/** export type DividendTaxCreditRate =
+    { GROSS_UP: number; } &
+    { [key in StateCode | FederalCode]: number; };* */
+/** export const NON_ELIGIBLE_DIVIDEND: DividendTaxCreditRate = {
+    GROSS_UP: 1.15,
+    FEDERAL: 0.0,
+    AL: 0.0, AK: 0.0, AZ: 0.0, AR: 0.0, CA: 0.0, CO: 0.0, CT: 0.0, DE: 0.0, FL: 0.0, GA: 0.0,
+    HI: 0.0, ID: 0.0, IL: 0.0, IN: 0.0, IA: 0.0, KS: 0.0, KY: 0.0, LA: 0.0, ME: 0.0, MD: 0.0,
+    MA: 0.0, MI: 0.0, MN: 0.0, MS: 0.0, MO: 0.0, MT: 0.0, NE: 0.0, NV: 0.0, NH: 0.0, NJ: 0.0,
+    NM: 0.0, NY: 0.0, NC: 0.0, ND: 0.0, OH: 0.0, OK: 0.0, OR: 0.0, PA: 0.0, RI: 0.0, SC: 0.0,
+    SD: 0.0, TN: 0.0, TX: 0.0, UT: 0.0, VT: 0.0, VA: 0.0, WA: 0.0, WV: 0.0, WI: 0.0, WY: 0.0,
+    DC: 0.0, AS: 0.0, GU: 0.0, MP: 0.0, PR: 0.0, VI: 0.0,
+};* */
+/** export const ELIGIBLE_DIVIDEND: DividendTaxCreditRate = {
+    GROSS_UP: 1.38,
+    FEDERAL: 0.0,
+    AL: 0.0, AK: 0.0, AZ: 0.0, AR: 0.0, CA: 0.0, CO: 0.0, CT: 0.0, DE: 0.0, FL: 0.0, GA: 0.0,
+    HI: 0.0, ID: 0.0, IL: 0.0, IN: 0.0, IA: 0.0, KS: 0.0, KY: 0.0, LA: 0.0, ME: 0.0, MD: 0.0,
+    MA: 0.0, MI: 0.0, MN: 0.0, MS: 0.0, MO: 0.0, MT: 0.0, NE: 0.0, NV: 0.0, NH: 0.0, NJ: 0.0,
+    NM: 0.0, NY: 0.0, NC: 0.0, ND: 0.0, OH: 0.0, OK: 0.0, OR: 0.0, PA: 0.0, RI: 0.0, SC: 0.0,
+    SD: 0.0, TN: 0.0, TX: 0.0, UT: 0.0, VT: 0.0, VA: 0.0, WA: 0.0, WV: 0.0, WI: 0.0, WY: 0.0,
+    DC: 0.0, AS: 0.0, GU: 0.0, MP: 0.0, PR: 0.0, VI: 0.0,
+};* */

package/dist/taxes/dividend-credit.js

@@ -7,39 +7,27 @@ Sources
 Revised
     2024-12-24
 */
-Object.defineProperty(exports, "__esModule", { value: true });
-exports.ELIGIBLE_DIVIDEND = exports.NON_ELIGIBLE_DIVIDEND = void 0;
-exports.NON_ELIGIBLE_DIVIDEND = {
+// import { FederalCode, StateCode } from '../misc';
+/** export type DividendTaxCreditRate =
+    { GROSS_UP: number; } &
+    { [key in StateCode | FederalCode]: number; };* */
+/** export const NON_ELIGIBLE_DIVIDEND: DividendTaxCreditRate = {
     GROSS_UP: 1.15,
-    CA: 0.090301,
-    AB: 0.0218,
-    BC: 0.0196,
-    MB: 0.007835,
-    NB: 0.0275,
-    NL: 0.032,
-    NS: 0.0299,
-    NT: 0.06,
-    NU: 0.0261,
-    ON: 0.029863,
-    PE: 0.013,
-    QC: 0.0342,
-    SK: 0.02938,
-    YT: 0.0067,
-};
-exports.ELIGIBLE_DIVIDEND = {
+    FEDERAL: 0.0,
+    AL: 0.0, AK: 0.0, AZ: 0.0, AR: 0.0, CA: 0.0, CO: 0.0, CT: 0.0, DE: 0.0, FL: 0.0, GA: 0.0,
+    HI: 0.0, ID: 0.0, IL: 0.0, IN: 0.0, IA: 0.0, KS: 0.0, KY: 0.0, LA: 0.0, ME: 0.0, MD: 0.0,
+    MA: 0.0, MI: 0.0, MN: 0.0, MS: 0.0, MO: 0.0, MT: 0.0, NE: 0.0, NV: 0.0, NH: 0.0, NJ: 0.0,
+    NM: 0.0, NY: 0.0, NC: 0.0, ND: 0.0, OH: 0.0, OK: 0.0, OR: 0.0, PA: 0.0, RI: 0.0, SC: 0.0,
+    SD: 0.0, TN: 0.0, TX: 0.0, UT: 0.0, VT: 0.0, VA: 0.0, WA: 0.0, WV: 0.0, WI: 0.0, WY: 0.0,
+    DC: 0.0, AS: 0.0, GU: 0.0, MP: 0.0, PR: 0.0, VI: 0.0,
+};* */
+/** export const ELIGIBLE_DIVIDEND: DividendTaxCreditRate = {
     GROSS_UP: 1.38,
-    CA: 0.150198,
-    AB: 0.0812,
-    BC: 0.12,
-    MB: 0.08,
-    NB: 0.14,
-    NL: 0.063,
-    NS: 0.0885,
-    NT: 0.115,
-    NU: 0.0551,
-    ON: 0.1,
-    PE: 0.105,
-    QC: 0.117,
-    SK: 0.11,
-    YT: 0.1202,
-};
+    FEDERAL: 0.0,
+    AL: 0.0, AK: 0.0, AZ: 0.0, AR: 0.0, CA: 0.0, CO: 0.0, CT: 0.0, DE: 0.0, FL: 0.0, GA: 0.0,
+    HI: 0.0, ID: 0.0, IL: 0.0, IN: 0.0, IA: 0.0, KS: 0.0, KY: 0.0, LA: 0.0, ME: 0.0, MD: 0.0,
+    MA: 0.0, MI: 0.0, MN: 0.0, MS: 0.0, MO: 0.0, MT: 0.0, NE: 0.0, NV: 0.0, NH: 0.0, NJ: 0.0,
+    NM: 0.0, NY: 0.0, NC: 0.0, ND: 0.0, OH: 0.0, OK: 0.0, OR: 0.0, PA: 0.0, RI: 0.0, SC: 0.0,
+    SD: 0.0, TN: 0.0, TX: 0.0, UT: 0.0, VT: 0.0, VA: 0.0, WA: 0.0, WV: 0.0, WI: 0.0, WY: 0.0,
+    DC: 0.0, AS: 0.0, GU: 0.0, MP: 0.0, PR: 0.0, VI: 0.0,
+};* */

package/dist/taxes/income-tax.d.ts

@@ -1,39 +1,48 @@
-import { FederalCode, ProvinceCode } from '../misc';
+import { FederalCode, StateCode } from '../misc';
 export interface Rate {
     FROM: number;
-    TO: number;
     RATE: number;
+    TO: number;
 }
 export interface TaxBracket {
     ABATEMENT: number;
-    TAX_CREDIT_RATE: number;
     BASE_TAX_CREDIT: number;
     RATES: Rate[];
-    SURTAX_RATES: Rate[];
+    TAX_CREDIT_RATE: number;
 }
 export type TaxBrackets = {
-    [key in ProvinceCode | FederalCode]: TaxBracket;
+    [key in StateCode | FederalCode]: TaxBracket;
 };
 export declare const CA_LOWEST_TAX_RATE_2025 = 0.145;
 export declare const TAX_BRACKETS: TaxBrackets;
 export declare function getTaxAmount(rates: Rate[], income: number, inflationRate: number, yearsToInflate: number): number;
 export declare function getRate(brackets: Rate[], grossIncome: number, inflationRate: number, yearsToInflate: number): number;
-export declare function getTaxRates(code: ProvinceCode | FederalCode): Rate[];
+export declare function getTaxRates(code: StateCode | FederalCode): Rate[];
+/** function getSurtaxRates(code: StateCode | FederalCode): Rate[] {
+    return structuredClone(TAX_BRACKETS[code].SURTAX_RATES);
+}* */
 export declare function getFederalTaxRates(yearsToInflate: number): Rate[];
 export declare function getFederalBaseTaxAmount(grossIncome: number, inflationRate?: number, yearsToInflate?: number): number;
 export declare function getFederalTaxCreditRate(yearsToInflate: number): number;
 export declare function getFederalBaseCredit(inflationRate: number, yearsToInflate: number): number;
-export declare function getProvincialAbatement(province: ProvinceCode, federalTaxAmount: number): number;
-export declare function getFederalTaxAmount(provincialCode: ProvinceCode, grossIncome: number, inflationRate?: number, yearsToInflate?: number, taxCredit?: number): number;
-export declare function getProvincialSurtaxAmount(province: ProvinceCode, baseTaxAmount: number, inflationRate?: number, yearsToInflate?: number): number;
-export declare function getProvincialBaseTaxAmount(province: ProvinceCode, grossIncome: number, inflationRate?: number, yearsToInflate?: number): number;
-export declare function getProvincialBaseCredit(province: ProvinceCode, inflationRate: number, yearsToInflate: number): number;
-export declare function getProvincialTaxAmount(province: ProvinceCode, grossIncome: number, inflationRate?: number, yearsToInflate?: number, taxCredit?: number): number;
-export declare function getFederalMarginalRate(provincialCode: ProvinceCode, grossIncome: number, inflationRate?: number, yearsToInflate?: number): number;
-export declare function getProvincialMarginalRate(provincialCode: ProvinceCode, grossIncome: number, inflationRate?: number, yearsToInflate?: number): number;
-export declare function getTotalMarginalRate(provincialCode: ProvinceCode, grossIncome: number, inflationRate?: number, yearsToInflate?: number): number;
-export declare function getMaxProvincialMarginalRate(provincialCode: ProvinceCode): number;
-export declare function getMaxFederalMarginalRate(provincialCode: ProvinceCode): number;
-export declare function getTotalMaxMarginalRate(provincialCode: ProvinceCode): number;
-export declare function getTotalTaxAmount(provincialCode: ProvinceCode, grossIncome: number, inflationRate?: number, yearsToInflate?: number): number;
-export declare function getEffectiveRate(province: ProvinceCode, income: number, inflationRate?: number, yearsToInflate?: number): number;
+export declare function getStateAbatement(state: StateCode, federalTaxAmount: number): number;
+export declare function getFederalTaxAmount(provincialCode: StateCode, grossIncome: number, inflationRate?: number, yearsToInflate?: number, taxCredit?: number): number;
+/** export function getProvincialSurtaxAmount(
+    state: StateCode,
+    baseTaxAmount: number,
+    inflationRate = 0,
+    yearsToInflate = 0,
+): number {
+    return getTaxAmount(getSurtaxRates(state), baseTaxAmount, inflationRate, yearsToInflate);
+}* */
+export declare function getStateBaseTaxAmount(state: StateCode, grossIncome: number, inflationRate?: number, yearsToInflate?: number): number;
+export declare function getStateBaseCredit(state: StateCode, inflationRate: number, yearsToInflate: number): number;
+export declare function getStateTaxAmount(state: StateCode, grossIncome: number, inflationRate?: number, yearsToInflate?: number, taxCredit?: number): number;
+export declare function getFederalMarginalRate(provincialCode: StateCode, grossIncome: number, inflationRate?: number, yearsToInflate?: number): number;
+export declare function getStateMarginalRate(provincialCode: StateCode, grossIncome: number, inflationRate?: number, yearsToInflate?: number): number;
+export declare function getTotalMarginalRate(provincialCode: StateCode, grossIncome: number, inflationRate?: number, yearsToInflate?: number): number;
+export declare function getMaxStateMarginalRate(provincialCode: StateCode): number;
+export declare function getMaxFederalMarginalRate(provincialCode: StateCode): number;
+export declare function getTotalMaxMarginalRate(provincialCode: StateCode): number;
+export declare function getTotalTaxAmount(provincialCode: StateCode, grossIncome: number, inflationRate?: number, yearsToInflate?: number): number;
+export declare function getEffectiveRate(state: StateCode, income: number, inflationRate?: number, yearsToInflate?: number): number;