@equisoft/tax-us 1.0.1-snapshot.20260107131539 → 1.0.1-snapshot.20260113203520

package/dist/taxes/income-tax.js

@@ -8,16 +8,15 @@ exports.getFederalTaxRates = getFederalTaxRates;
 exports.getFederalBaseTaxAmount = getFederalBaseTaxAmount;
 exports.getFederalTaxCreditRate = getFederalTaxCreditRate;
 exports.getFederalBaseCredit = getFederalBaseCredit;
-exports.getProvincialAbatement = getProvincialAbatement;
+exports.getStateAbatement = getStateAbatement;
 exports.getFederalTaxAmount = getFederalTaxAmount;
-exports.getProvincialSurtaxAmount = getProvincialSurtaxAmount;
-exports.getProvincialBaseTaxAmount = getProvincialBaseTaxAmount;
-exports.getProvincialBaseCredit = getProvincialBaseCredit;
-exports.getProvincialTaxAmount = getProvincialTaxAmount;
+exports.getStateBaseTaxAmount = getStateBaseTaxAmount;
+exports.getStateBaseCredit = getStateBaseCredit;
+exports.getStateTaxAmount = getStateTaxAmount;
 exports.getFederalMarginalRate = getFederalMarginalRate;
-exports.getProvincialMarginalRate = getProvincialMarginalRate;
+exports.getStateMarginalRate = getStateMarginalRate;
 exports.getTotalMarginalRate = getTotalMarginalRate;
-exports.getMaxProvincialMarginalRate = getMaxProvincialMarginalRate;
+exports.getMaxStateMarginalRate = getMaxStateMarginalRate;
 exports.getMaxFederalMarginalRate = getMaxFederalMarginalRate;
 exports.getTotalMaxMarginalRate = getTotalMaxMarginalRate;
 exports.getTotalTaxAmount = getTotalTaxAmount;
@@ -34,439 +33,1249 @@ const misc_1 = require("../misc");
 const utils_1 = require("../utils");
 exports.CA_LOWEST_TAX_RATE_2025 = 0.145;
 exports.TAX_BRACKETS = {
-    CA: {
+    FEDERAL: {
         ABATEMENT: 0,
-        TAX_CREDIT_RATE: 0.14,
-        BASE_TAX_CREDIT: 16129,
+        BASE_TAX_CREDIT: 0,
         RATES: [{
                 FROM: 0,
-                TO: 57375,
-                RATE: 0.14,
+                RATE: 0.1,
+                TO: 11924,
+            }, {
+                FROM: 11925,
+                RATE: 0.12,
+                TO: 48474,
             }, {
-                FROM: 57375,
-                TO: 114750,
-                RATE: 0.205,
+                FROM: 48475,
+                RATE: 0.22,
+                TO: 103349,
+            }, {
+                FROM: 103350,
+                RATE: 0.24,
+                TO: 197299,
             }, {
-                FROM: 114750,
-                TO: 177882,
-                RATE: 0.26,
+                FROM: 197300,
+                RATE: 0.32,
+                TO: 250524,
             }, {
-                FROM: 177882,
-                TO: 253414,
-                RATE: 0.2932,
+                FROM: 250525,
+                RATE: 0.35,
+                TO: 626349,
             }, {
-                FROM: 253414,
+                FROM: 626350,
+                RATE: 0.37,
                 TO: 999999999,
-                RATE: 0.33,
             }],
-        SURTAX_RATES: [{
+        TAX_CREDIT_RATE: 0,
+    },
+    AK: {
+        ABATEMENT: 0,
+        BASE_TAX_CREDIT: 0,
+        RATES: [
+            {
                 FROM: 0,
-                TO: 999999999,
                 RATE: 0,
-            }],
+                TO: 999999999,
+            },
+        ],
+        TAX_CREDIT_RATE: 0,
     },
-    AB: {
+    AL: {
         ABATEMENT: 0,
-        TAX_CREDIT_RATE: 0.10,
-        BASE_TAX_CREDIT: 22323,
-        RATES: [{
+        BASE_TAX_CREDIT: 0,
+        RATES: [
+            {
                 FROM: 0,
-                TO: 151234,
-                RATE: 0.10,
-            }, {
-                FROM: 151234,
-                TO: 181481,
-                RATE: 0.12,
-            }, {
-                FROM: 181481,
-                TO: 241974,
-                RATE: 0.13,
-            }, {
-                FROM: 241974,
-                TO: 362961,
-                RATE: 0.14,
-            }, {
-                FROM: 362961,
+                RATE: 0.02,
+                TO: 499,
+            },
+            {
+                FROM: 500,
+                RATE: 0.04,
+                TO: 2999,
+            },
+            {
+                FROM: 3000,
+                RATE: 0.05,
                 TO: 999999999,
-                RATE: 0.15,
-            }],
-        SURTAX_RATES: [{
+            },
+        ],
+        TAX_CREDIT_RATE: 0,
+    },
+    AR: {
+        ABATEMENT: 0,
+        BASE_TAX_CREDIT: 0,
+        RATES: [
+            {
                 FROM: 0,
+                RATE: 0.02,
+                TO: 4499,
+            },
+            {
+                FROM: 4500,
+                RATE: 0.039,
                 TO: 999999999,
-                RATE: 0,
-            }],
+            },
+        ],
+        TAX_CREDIT_RATE: 0,
     },
-    BC: {
+    AZ: {
         ABATEMENT: 0,
-        TAX_CREDIT_RATE: 0.0506,
-        BASE_TAX_CREDIT: 12932,
-        RATES: [{
+        BASE_TAX_CREDIT: 0,
+        RATES: [
+            {
                 FROM: 0,
-                TO: 49279,
-                RATE: 0.0506,
-            }, {
-                FROM: 49279,
-                TO: 98560,
-                RATE: 0.077,
-            }, {
-                FROM: 98560,
-                TO: 113158,
-                RATE: 0.105,
-            }, {
-                FROM: 113158,
-                TO: 137407,
-                RATE: 0.1229,
-            }, {
-                FROM: 137407,
-                TO: 186306,
-                RATE: 0.147,
-            }, {
-                FROM: 186306,
-                TO: 259829,
-                RATE: 0.168,
-            }, {
-                FROM: 259829,
+                RATE: 0.025,
                 TO: 999999999,
-                RATE: 0.205,
-            }],
-        SURTAX_RATES: [{
+            },
+        ],
+        TAX_CREDIT_RATE: 0,
+    },
+    CA: {
+        ABATEMENT: 0,
+        BASE_TAX_CREDIT: 0,
+        RATES: [
+            {
                 FROM: 0,
+                RATE: 0.01,
+                TO: 10755,
+            },
+            {
+                FROM: 10756,
+                RATE: 0.02,
+                TO: 25498,
+            },
+            {
+                FROM: 25499,
+                RATE: 0.04,
+                TO: 40244,
+            },
+            {
+                FROM: 40245,
+                RATE: 0.06,
+                TO: 55865,
+            },
+            {
+                FROM: 55866,
+                RATE: 0.08,
+                TO: 70605,
+            },
+            {
+                FROM: 70606,
+                RATE: 0.093,
+                TO: 360658,
+            },
+            {
+                FROM: 360659,
+                RATE: 0.103,
+                TO: 432786,
+            },
+            {
+                FROM: 432787,
+                RATE: 0.113,
+                TO: 721313,
+            },
+            {
+                FROM: 721314,
+                RATE: 0.123,
+                TO: 999999,
+            },
+            {
+                FROM: 1000000,
+                RATE: 0.133,
                 TO: 999999999,
-                RATE: 0,
-            }],
+            },
+        ],
+        TAX_CREDIT_RATE: 0,
     },
-    MB: {
+    CO: {
         ABATEMENT: 0,
-        TAX_CREDIT_RATE: 0.108,
-        BASE_TAX_CREDIT: 15969,
-        RATES: [{
+        BASE_TAX_CREDIT: 0,
+        RATES: [
+            {
                 FROM: 0,
-                TO: 47564,
-                RATE: 0.108,
-            }, {
-                FROM: 47564,
-                TO: 101200,
-                RATE: 0.1275,
-            }, {
-                FROM: 101200,
+                RATE: 0.044,
                 TO: 999999999,
-                RATE: 0.174,
-            }],
-        SURTAX_RATES: [{
+            },
+        ],
+        TAX_CREDIT_RATE: 0,
+    },
+    CT: {
+        ABATEMENT: 0,
+        BASE_TAX_CREDIT: 0,
+        RATES: [
+            {
                 FROM: 0,
+                RATE: 0.02,
+                TO: 9999,
+            },
+            {
+                FROM: 10000,
+                RATE: 0.045,
+                TO: 49999,
+            },
+            {
+                FROM: 50000,
+                RATE: 0.055,
+                TO: 99999,
+            },
+            {
+                FROM: 100000,
+                RATE: 0.06,
+                TO: 199999,
+            },
+            {
+                FROM: 200000,
+                RATE: 0.065,
+                TO: 249999,
+            },
+            {
+                FROM: 250000,
+                RATE: 0.069,
+                TO: 499999,
+            },
+            {
+                FROM: 500000,
+                RATE: 0.0699,
+                TO: 999999999,
+            },
+        ],
+        TAX_CREDIT_RATE: 0,
+    },
+    DC: {
+        ABATEMENT: 0,
+        BASE_TAX_CREDIT: 0,
+        RATES: [
+            {
+                FROM: 0,
+                RATE: 0.04,
+                TO: 9999,
+            },
+            {
+                FROM: 10000,
+                RATE: 0.06,
+                TO: 39999,
+            },
+            {
+                FROM: 40000,
+                RATE: 0.065,
+                TO: 59999,
+            },
+            {
+                FROM: 60000,
+                RATE: 0.085,
+                TO: 249999,
+            },
+            {
+                FROM: 250000,
+                RATE: 0.0925,
+                TO: 499999,
+            },
+            {
+                FROM: 500000,
+                RATE: 0.0975,
+                TO: 999999,
+            },
+            {
+                FROM: 1000000,
+                RATE: 0.1075,
+                TO: 999999999,
+            },
+        ],
+        TAX_CREDIT_RATE: 0,
+    },
+    DE: {
+        ABATEMENT: 0,
+        BASE_TAX_CREDIT: 0,
+        RATES: [
+            {
+                FROM: 2000,
+                RATE: 0.022,
+                TO: 4999,
+            },
+            {
+                FROM: 5000,
+                RATE: 0.039,
+                TO: 9999,
+            },
+            {
+                FROM: 10000,
+                RATE: 0.048,
+                TO: 19999,
+            },
+            {
+                FROM: 20000,
+                RATE: 0.052,
+                TO: 24999,
+            },
+            {
+                FROM: 25000,
+                RATE: 0.0555,
+                TO: 59999,
+            },
+            {
+                FROM: 60000,
+                RATE: 0.066,
                 TO: 999999999,
+            },
+        ],
+        TAX_CREDIT_RATE: 0,
+    },
+    FL: {
+        ABATEMENT: 0,
+        BASE_TAX_CREDIT: 0,
+        RATES: [
+            {
+                FROM: 0,
                 RATE: 0,
-            }],
+                TO: 999999999,
+            },
+        ],
+        TAX_CREDIT_RATE: 0,
     },
-    NB: {
+    GA: {
         ABATEMENT: 0,
-        TAX_CREDIT_RATE: 0.094,
-        BASE_TAX_CREDIT: 13396,
-        RATES: [{
+        BASE_TAX_CREDIT: 0,
+        RATES: [
+            {
                 FROM: 0,
-                TO: 51306,
-                RATE: 0.0940,
-            }, {
-                FROM: 51306,
-                TO: 102614,
-                RATE: 0.14,
-            }, {
-                FROM: 102614,
-                TO: 190060,
-                RATE: 0.16,
-            }, {
-                FROM: 190060,
+                RATE: 0.0539,
                 TO: 999999999,
-                RATE: 0.195,
-            }],
-        SURTAX_RATES: [{
+            },
+        ],
+        TAX_CREDIT_RATE: 0,
+    },
+    HI: {
+        ABATEMENT: 0,
+        BASE_TAX_CREDIT: 0,
+        RATES: [
+            {
                 FROM: 0,
+                RATE: 0.014,
+                TO: 9599,
+            },
+            {
+                FROM: 9600,
+                RATE: 0.032,
+                TO: 14399,
+            },
+            {
+                FROM: 14400,
+                RATE: 0.055,
+                TO: 19199,
+            },
+            {
+                FROM: 19200,
+                RATE: 0.064,
+                TO: 23999,
+            },
+            {
+                FROM: 24000,
+                RATE: 0.068,
+                TO: 35999,
+            },
+            {
+                FROM: 36000,
+                RATE: 0.072,
+                TO: 47999,
+            },
+            {
+                FROM: 48000,
+                RATE: 0.076,
+                TO: 124999,
+            },
+            {
+                FROM: 125000,
+                RATE: 0.079,
+                TO: 174999,
+            },
+            {
+                FROM: 175000,
+                RATE: 0.0825,
+                TO: 224999,
+            },
+            {
+                FROM: 225000,
+                RATE: 0.09,
+                TO: 274999,
+            },
+            {
+                FROM: 275000,
+                RATE: 0.1,
+                TO: 324999,
+            },
+            {
+                FROM: 325000,
+                RATE: 0.11,
                 TO: 999999999,
-                RATE: 0,
-            }],
+            },
+        ],
+        TAX_CREDIT_RATE: 0,
     },
-    NL: {
+    IA: {
         ABATEMENT: 0,
-        TAX_CREDIT_RATE: 0.087,
-        BASE_TAX_CREDIT: 11067,
-        RATES: [{
+        BASE_TAX_CREDIT: 0,
+        RATES: [
+            {
                 FROM: 0,
-                TO: 44192,
-                RATE: 0.087,
-            }, {
-                FROM: 44192,
-                TO: 88382,
-                RATE: 0.145,
-            }, {
-                FROM: 88382,
-                TO: 157792,
-                RATE: 0.158,
-            }, {
-                FROM: 157792,
-                TO: 220910,
-                RATE: 0.178,
-            }, {
-                FROM: 220910,
-                TO: 282214,
-                RATE: 0.198,
-            }, {
-                FROM: 282214,
-                TO: 564429,
-                RATE: 0.208,
-            }, {
-                FROM: 564429,
-                TO: 1128858,
-                RATE: 0.213,
-            }, {
-                FROM: 1128858,
+                RATE: 0.038,
                 TO: 999999999,
-                RATE: 0.218,
-            }],
-        SURTAX_RATES: [{
+            },
+        ],
+        TAX_CREDIT_RATE: 0,
+    },
+    ID: {
+        ABATEMENT: 0,
+        BASE_TAX_CREDIT: 0,
+        RATES: [
+            {
+                FROM: 4673,
+                RATE: 0.05695,
+                TO: 999999999,
+            },
+        ],
+        TAX_CREDIT_RATE: 0,
+    },
+    IL: {
+        ABATEMENT: 0,
+        BASE_TAX_CREDIT: 0,
+        RATES: [
+            {
+                FROM: 0,
+                RATE: 0.0495,
+                TO: 999999999,
+            },
+        ],
+        TAX_CREDIT_RATE: 0,
+    },
+    IN: {
+        ABATEMENT: 0,
+        BASE_TAX_CREDIT: 0,
+        RATES: [
+            {
+                FROM: 0,
+                RATE: 0.03,
+                TO: 999999999,
+            },
+        ],
+        TAX_CREDIT_RATE: 0,
+    },
+    KS: {
+        ABATEMENT: 0,
+        BASE_TAX_CREDIT: 0,
+        RATES: [
+            {
+                FROM: 0,
+                RATE: 0.052,
+                TO: 22999,
+            },
+            {
+                FROM: 23000,
+                RATE: 0.0558,
+                TO: 999999999,
+            },
+        ],
+        TAX_CREDIT_RATE: 0,
+    },
+    KY: {
+        ABATEMENT: 0,
+        BASE_TAX_CREDIT: 0,
+        RATES: [
+            {
+                FROM: 0,
+                RATE: 0.04,
+                TO: 999999999,
+            },
+        ],
+        TAX_CREDIT_RATE: 0,
+    },
+    LA: {
+        ABATEMENT: 0,
+        BASE_TAX_CREDIT: 0,
+        RATES: [
+            {
+                FROM: 0,
+                RATE: 0.03,
+                TO: 999999999,
+            },
+        ],
+        TAX_CREDIT_RATE: 0,
+    },
+    MA: {
+        ABATEMENT: 0,
+        BASE_TAX_CREDIT: 0,
+        RATES: [
+            {
+                FROM: 0,
+                RATE: 0.05,
+                TO: 1083149,
+            },
+            {
+                FROM: 1083150,
+                RATE: 0.09,
+                TO: 999999999,
+            },
+        ],
+        TAX_CREDIT_RATE: 0,
+    },
+    MD: {
+        ABATEMENT: 0,
+        BASE_TAX_CREDIT: 0,
+        RATES: [
+            {
+                FROM: 0,
+                RATE: 0.02,
+                TO: 999,
+            },
+            {
+                FROM: 1000,
+                RATE: 0.03,
+                TO: 1999,
+            },
+            {
+                FROM: 2000,
+                RATE: 0.04,
+                TO: 2999,
+            },
+            {
+                FROM: 3000,
+                RATE: 0.0475,
+                TO: 99999,
+            },
+            {
+                FROM: 100000,
+                RATE: 0.05,
+                TO: 124999,
+            },
+            {
+                FROM: 125000,
+                RATE: 0.0525,
+                TO: 149999,
+            },
+            {
+                FROM: 150000,
+                RATE: 0.055,
+                TO: 249999,
+            },
+            {
+                FROM: 250000,
+                RATE: 0.0575,
+                TO: 999999999,
+            },
+        ],
+        TAX_CREDIT_RATE: 0,
+    },
+    ME: {
+        ABATEMENT: 0,
+        BASE_TAX_CREDIT: 0,
+        RATES: [
+            {
+                FROM: 0,
+                RATE: 0.058,
+                TO: 26799,
+            },
+            {
+                FROM: 26800,
+                RATE: 0.0675,
+                TO: 63449,
+            },
+            {
+                FROM: 63450,
+                RATE: 0.0715,
+                TO: 999999999,
+            },
+        ],
+        TAX_CREDIT_RATE: 0,
+    },
+    MI: {
+        ABATEMENT: 0,
+        BASE_TAX_CREDIT: 0,
+        RATES: [
+            {
+                FROM: 0,
+                RATE: 0.0425,
+                TO: 999999999,
+            },
+        ],
+        TAX_CREDIT_RATE: 0,
+    },
+    MN: {
+        ABATEMENT: 0,
+        BASE_TAX_CREDIT: 0,
+        RATES: [
+            {
+                FROM: 0,
+                RATE: 0.0535,
+                TO: 32569,
+            },
+            {
+                FROM: 32570,
+                RATE: 0.068,
+                TO: 106989,
+            },
+            {
+                FROM: 106990,
+                RATE: 0.0785,
+                TO: 198629,
+            },
+            {
+                FROM: 198630,
+                RATE: 0.0985,
+                TO: 999999999,
+            },
+        ],
+        TAX_CREDIT_RATE: 0,
+    },
+    MO: {
+        ABATEMENT: 0,
+        BASE_TAX_CREDIT: 0,
+        RATES: [
+            {
+                FROM: 1313,
+                RATE: 0.02,
+                TO: 2625,
+            },
+            {
+                FROM: 2626,
+                RATE: 0.025,
+                TO: 3938,
+            },
+            {
+                FROM: 3939,
+                RATE: 0.03,
+                TO: 5251,
+            },
+            {
+                FROM: 5252,
+                RATE: 0.035,
+                TO: 6564,
+            },
+            {
+                FROM: 6565,
+                RATE: 0.04,
+                TO: 7877,
+            },
+            {
+                FROM: 7878,
+                RATE: 0.045,
+                TO: 9190,
+            },
+            {
+                FROM: 9191,
+                RATE: 0.047,
+                TO: 999999999,
+            },
+        ],
+        TAX_CREDIT_RATE: 0,
+    },
+    MS: {
+        ABATEMENT: 0,
+        BASE_TAX_CREDIT: 0,
+        RATES: [
+            {
+                FROM: 10000,
+                RATE: 0.044,
+                TO: 999999999,
+            },
+        ],
+        TAX_CREDIT_RATE: 0,
+    },
+    MT: {
+        ABATEMENT: 0,
+        BASE_TAX_CREDIT: 0,
+        RATES: [
+            {
+                FROM: 0,
+                RATE: 0.047,
+                TO: 21099,
+            },
+            {
+                FROM: 21100,
+                RATE: 0.059,
+                TO: 999999999,
+            },
+        ],
+        TAX_CREDIT_RATE: 0,
+    },
+    NC: {
+        ABATEMENT: 0,
+        BASE_TAX_CREDIT: 0,
+        RATES: [
+            {
                 FROM: 0,
+                RATE: 0.0425,
                 TO: 999999999,
+            },
+        ],
+        TAX_CREDIT_RATE: 0,
+    },
+    ND: {
+        ABATEMENT: 0,
+        BASE_TAX_CREDIT: 0,
+        RATES: [
+            {
+                FROM: 48475,
+                RATE: 0.0195,
+                TO: 244824,
+            },
+            {
+                FROM: 244825,
+                RATE: 0.025,
+                TO: 999999999,
+            },
+        ],
+        TAX_CREDIT_RATE: 0,
+    },
+    NE: {
+        ABATEMENT: 0,
+        BASE_TAX_CREDIT: 0,
+        RATES: [
+            {
+                FROM: 0,
+                RATE: 0.0246,
+                TO: 4029,
+            },
+            {
+                FROM: 4030,
+                RATE: 0.0351,
+                TO: 24119,
+            },
+            {
+                FROM: 24120,
+                RATE: 0.0501,
+                TO: 38869,
+            },
+            {
+                FROM: 38870,
+                RATE: 0.052,
+                TO: 999999999,
+            },
+        ],
+        TAX_CREDIT_RATE: 0,
+    },
+    NH: {
+        ABATEMENT: 0,
+        BASE_TAX_CREDIT: 0,
+        RATES: [
+            {
+                FROM: 0,
                 RATE: 0,
-            }],
+                TO: 999999999,
+            },
+        ],
+        TAX_CREDIT_RATE: 0,
     },
-    NS: {
+    NJ: {
         ABATEMENT: 0,
-        TAX_CREDIT_RATE: 0.0879,
-        BASE_TAX_CREDIT: 8744,
-        RATES: [{
+        BASE_TAX_CREDIT: 0,
+        RATES: [
+            {
                 FROM: 0,
-                TO: 30507,
-                RATE: 0.0879,
-            }, {
-                FROM: 30507,
-                TO: 61015,
-                RATE: 0.1495,
-            }, {
-                FROM: 61015,
-                TO: 95883,
-                RATE: 0.1667,
-            }, {
-                FROM: 95883,
-                TO: 154650,
-                RATE: 0.175,
-            }, {
-                FROM: 154650,
+                RATE: 0.014,
+                TO: 19999,
+            },
+            {
+                FROM: 20000,
+                RATE: 0.0175,
+                TO: 34999,
+            },
+            {
+                FROM: 35000,
+                RATE: 0.035,
+                TO: 39999,
+            },
+            {
+                FROM: 40000,
+                RATE: 0.05525,
+                TO: 74999,
+            },
+            {
+                FROM: 75000,
+                RATE: 0.0637,
+                TO: 499999,
+            },
+            {
+                FROM: 500000,
+                RATE: 0.0897,
+                TO: 999999,
+            },
+            {
+                FROM: 1000000,
+                RATE: 0.1075,
                 TO: 999999999,
-                RATE: 0.21,
-            }],
-        SURTAX_RATES: [{
+            },
+        ],
+        TAX_CREDIT_RATE: 0,
+    },
+    NM: {
+        ABATEMENT: 0,
+        BASE_TAX_CREDIT: 0,
+        RATES: [
+            {
                 FROM: 0,
+                RATE: 0.015,
+                TO: 5499,
+            },
+            {
+                FROM: 5500,
+                RATE: 0.032,
+                TO: 16499,
+            },
+            {
+                FROM: 16500,
+                RATE: 0.043,
+                TO: 33499,
+            },
+            {
+                FROM: 33500,
+                RATE: 0.047,
+                TO: 66499,
+            },
+            {
+                FROM: 66500,
+                RATE: 0.049,
+                TO: 209999,
+            },
+            {
+                FROM: 210000,
+                RATE: 0.059,
                 TO: 999999999,
+            },
+        ],
+        TAX_CREDIT_RATE: 0,
+    },
+    NV: {
+        ABATEMENT: 0,
+        BASE_TAX_CREDIT: 0,
+        RATES: [
+            {
+                FROM: 0,
                 RATE: 0,
-            }],
+                TO: 999999999,
+            },
+        ],
+        TAX_CREDIT_RATE: 0,
     },
-    PE: {
+    NY: {
         ABATEMENT: 0,
-        TAX_CREDIT_RATE: 0.095,
-        BASE_TAX_CREDIT: 14250,
-        RATES: [{
+        BASE_TAX_CREDIT: 0,
+        RATES: [
+            {
                 FROM: 0,
-                TO: 33328,
-                RATE: 0.095,
-            }, {
-                FROM: 33328,
-                TO: 64656,
-                RATE: 0.1347,
-            }, {
-                FROM: 64656,
-                TO: 105000,
-                RATE: 0.166,
-            }, {
-                FROM: 105000,
-                TO: 140000,
-                RATE: 0.1762,
-            }, {
-                FROM: 140000,
+                RATE: 0.04,
+                TO: 8499,
+            },
+            {
+                FROM: 8500,
+                RATE: 0.045,
+                TO: 11699,
+            },
+            {
+                FROM: 11700,
+                RATE: 0.0525,
+                TO: 13899,
+            },
+            {
+                FROM: 13900,
+                RATE: 0.055,
+                TO: 80649,
+            },
+            {
+                FROM: 80650,
+                RATE: 0.06,
+                TO: 215399,
+            },
+            {
+                FROM: 215400,
+                RATE: 0.0685,
+                TO: 1077549,
+            },
+            {
+                FROM: 1077550,
+                RATE: 0.0965,
+                TO: 4999999,
+            },
+            {
+                FROM: 5000000,
+                RATE: 0.103,
+                TO: 24999999,
+            },
+            {
+                FROM: 25000000,
+                RATE: 0.109,
                 TO: 999999999,
-                RATE: 0.19,
-            }],
-        SURTAX_RATES: [{
+            },
+        ],
+        TAX_CREDIT_RATE: 0,
+    },
+    OH: {
+        ABATEMENT: 0,
+        BASE_TAX_CREDIT: 0,
+        RATES: [
+            {
+                FROM: 26050,
+                RATE: 0.0275,
+                TO: 99999,
+            },
+            {
+                FROM: 100000,
+                RATE: 0.035,
+                TO: 999999999,
+            },
+        ],
+        TAX_CREDIT_RATE: 0,
+    },
+    OK: {
+        ABATEMENT: 0,
+        BASE_TAX_CREDIT: 0,
+        RATES: [
+            {
+                FROM: 0,
+                RATE: 0.0025,
+                TO: 999,
+            },
+            {
+                FROM: 1000,
+                RATE: 0.0075,
+                TO: 2499,
+            },
+            {
+                FROM: 2500,
+                RATE: 0.0175,
+                TO: 3749,
+            },
+            {
+                FROM: 3750,
+                RATE: 0.0275,
+                TO: 4899,
+            },
+            {
+                FROM: 4900,
+                RATE: 0.0375,
+                TO: 7199,
+            },
+            {
+                FROM: 7200,
+                RATE: 0.0475,
+                TO: 999999999,
+            },
+        ],
+        TAX_CREDIT_RATE: 0,
+    },
+    OR: {
+        ABATEMENT: 0,
+        BASE_TAX_CREDIT: 0,
+        RATES: [
+            {
+                FROM: 0,
+                RATE: 0.0475,
+                TO: 4399,
+            },
+            {
+                FROM: 4400,
+                RATE: 0.0675,
+                TO: 11049,
+            },
+            {
+                FROM: 11050,
+                RATE: 0.0875,
+                TO: 124999,
+            },
+            {
+                FROM: 125000,
+                RATE: 0.099,
+                TO: 999999999,
+            },
+        ],
+        TAX_CREDIT_RATE: 0,
+    },
+    PA: {
+        ABATEMENT: 0,
+        BASE_TAX_CREDIT: 0,
+        RATES: [
+            {
+                FROM: 0,
+                RATE: 0.0307,
+                TO: 999999999,
+            },
+        ],
+        TAX_CREDIT_RATE: 0,
+    },
+    RI: {
+        ABATEMENT: 0,
+        BASE_TAX_CREDIT: 0,
+        RATES: [
+            {
                 FROM: 0,
+                RATE: 0.0375,
+                TO: 79899,
+            },
+            {
+                FROM: 79900,
+                RATE: 0.0475,
+                TO: 181649,
+            },
+            {
+                FROM: 181650,
+                RATE: 0.0599,
                 TO: 999999999,
+            },
+        ],
+        TAX_CREDIT_RATE: 0,
+    },
+    SC: {
+        ABATEMENT: 0,
+        BASE_TAX_CREDIT: 0,
+        RATES: [
+            {
+                FROM: 0,
+                RATE: 0.0,
+                TO: 3559,
+            },
+            {
+                FROM: 3560,
+                RATE: 0.03,
+                TO: 17829,
+            },
+            {
+                FROM: 17830,
+                RATE: 0.062,
+                TO: 999999999,
+            },
+        ],
+        TAX_CREDIT_RATE: 0,
+    },
+    SD: {
+        ABATEMENT: 0,
+        BASE_TAX_CREDIT: 0,
+        RATES: [
+            {
+                FROM: 0,
                 RATE: 0,
-            }],
+                TO: 999999999,
+            },
+        ],
+        TAX_CREDIT_RATE: 0,
     },
-    ON: {
+    TN: {
         ABATEMENT: 0,
-        TAX_CREDIT_RATE: 0.0505,
-        BASE_TAX_CREDIT: 12747,
-        RATES: [{
+        BASE_TAX_CREDIT: 0,
+        RATES: [
+            {
                 FROM: 0,
-                TO: 52886,
-                RATE: 0.0505,
-            }, {
-                FROM: 52886,
-                TO: 105775,
-                RATE: 0.0915,
-            }, {
-                FROM: 105775,
-                TO: 150000,
-                RATE: 0.1116,
-            }, {
-                FROM: 150000,
-                TO: 220000,
-                RATE: 0.1216,
-            }, {
-                FROM: 220000,
+                RATE: 0,
                 TO: 999999999,
-                RATE: 0.1316,
-            }],
-        SURTAX_RATES: [{
+            },
+        ],
+        TAX_CREDIT_RATE: 0,
+    },
+    TX: {
+        ABATEMENT: 0,
+        BASE_TAX_CREDIT: 0,
+        RATES: [
+            {
                 FROM: 0,
-                TO: 5710,
                 RATE: 0,
-            }, {
-                FROM: 5710,
-                TO: 7307,
-                RATE: 0.20,
-            }, {
-                FROM: 7307,
                 TO: 999999999,
-                RATE: 0.56, // 0.20 + 0.36
-            }],
+            },
+        ],
+        TAX_CREDIT_RATE: 0,
     },
-    QC: {
-        ABATEMENT: 0.165,
-        TAX_CREDIT_RATE: 0.14,
-        BASE_TAX_CREDIT: 18571,
-        RATES: [{
+    UT: {
+        ABATEMENT: 0,
+        BASE_TAX_CREDIT: 0,
+        RATES: [
+            {
                 FROM: 0,
-                TO: 53255,
-                RATE: 0.14,
-            }, {
-                FROM: 53255,
-                TO: 106495,
-                RATE: 0.19,
-            }, {
-                FROM: 106495,
-                TO: 129590,
-                RATE: 0.24,
-            }, {
-                FROM: 129590,
+                RATE: 0.0455,
                 TO: 999999999,
-                RATE: 0.2575,
-            }],
-        SURTAX_RATES: [{
+            },
+        ],
+        TAX_CREDIT_RATE: 0,
+    },
+    VA: {
+        ABATEMENT: 0,
+        BASE_TAX_CREDIT: 0,
+        RATES: [
+            {
+                FROM: 0,
+                RATE: 0.02,
+                TO: 2999,
+            },
+            {
+                FROM: 3000,
+                RATE: 0.03,
+                TO: 4999,
+            },
+            {
+                FROM: 5000,
+                RATE: 0.05,
+                TO: 16999,
+            },
+            {
+                FROM: 17000,
+                RATE: 0.0575,
+                TO: 999999999,
+            },
+        ],
+        TAX_CREDIT_RATE: 0,
+    },
+    VT: {
+        ABATEMENT: 0,
+        BASE_TAX_CREDIT: 0,
+        RATES: [
+            {
                 FROM: 0,
+                RATE: 0.0335,
+                TO: 47899,
+            },
+            {
+                FROM: 47900,
+                RATE: 0.066,
+                TO: 115999,
+            },
+            {
+                FROM: 116000,
+                RATE: 0.076,
+                TO: 241999,
+            },
+            {
+                FROM: 242000,
+                RATE: 0.0875,
                 TO: 999999999,
+            },
+        ],
+        TAX_CREDIT_RATE: 0,
+    },
+    WA: {
+        ABATEMENT: 0,
+        BASE_TAX_CREDIT: 0,
+        RATES: [
+            {
+                FROM: 0,
                 RATE: 0,
-            }],
+                TO: 999999999,
+            },
+        ],
+        TAX_CREDIT_RATE: 0,
     },
-    SK: {
+    WI: {
         ABATEMENT: 0,
-        TAX_CREDIT_RATE: 0.105,
-        BASE_TAX_CREDIT: 18991,
-        RATES: [{
+        BASE_TAX_CREDIT: 0,
+        RATES: [
+            {
                 FROM: 0,
-                TO: 53463,
-                RATE: 0.105,
-            }, {
-                FROM: 53463,
-                TO: 152750,
-                RATE: 0.125,
-            }, {
-                FROM: 152750,
+                RATE: 0.035,
+                TO: 14679,
+            },
+            {
+                FROM: 14680,
+                RATE: 0.044,
+                TO: 29369,
+            },
+            {
+                FROM: 29370,
+                RATE: 0.053,
+                TO: 323289,
+            },
+            {
+                FROM: 323290,
+                RATE: 0.0765,
                 TO: 999999999,
-                RATE: 0.145,
-            }],
-        SURTAX_RATES: [{
+            },
+        ],
+        TAX_CREDIT_RATE: 0,
+    },
+    WV: {
+        ABATEMENT: 0,
+        BASE_TAX_CREDIT: 0,
+        RATES: [
+            {
                 FROM: 0,
+                RATE: 0.0222,
+                TO: 9999,
+            },
+            {
+                FROM: 10000,
+                RATE: 0.0296,
+                TO: 24999,
+            },
+            {
+                FROM: 25000,
+                RATE: 0.0333,
+                TO: 39999,
+            },
+            {
+                FROM: 40000,
+                RATE: 0.0444,
+                TO: 59999,
+            },
+            {
+                FROM: 60000,
+                RATE: 0.0482,
                 TO: 999999999,
-                RATE: 0,
-            }],
+            },
+        ],
+        TAX_CREDIT_RATE: 0,
     },
-    NT: {
+    WY: {
         ABATEMENT: 0,
-        TAX_CREDIT_RATE: 0.059,
-        BASE_TAX_CREDIT: 17842,
+        BASE_TAX_CREDIT: 0,
         RATES: [{
                 FROM: 0,
-                TO: 51964,
-                RATE: 0.059,
-            }, {
-                FROM: 51964,
-                TO: 103930,
-                RATE: 0.086,
-            }, {
-                FROM: 103930,
-                TO: 168967,
-                RATE: 0.122,
-            }, {
-                FROM: 168967,
+                RATE: 0,
                 TO: 999999999,
-                RATE: 0.1405,
             }],
-        SURTAX_RATES: [{
+        TAX_CREDIT_RATE: 0,
+    },
+    AS: {
+        ABATEMENT: 0,
+        BASE_TAX_CREDIT: 0,
+        RATES: [{
                 FROM: 0,
-                TO: 999999999,
                 RATE: 0,
+                TO: 999999999,
             }],
+        TAX_CREDIT_RATE: 0,
     },
-    NU: {
+    GU: {
         ABATEMENT: 0,
-        TAX_CREDIT_RATE: 0.04,
-        BASE_TAX_CREDIT: 19274,
+        BASE_TAX_CREDIT: 0,
         RATES: [{
                 FROM: 0,
-                TO: 54707,
-                RATE: 0.04,
-            }, {
-                FROM: 54707,
-                TO: 109413,
-                RATE: 0.07,
-            }, {
-                FROM: 109413,
-                TO: 177881,
-                RATE: 0.09,
-            }, {
-                FROM: 177881,
+                RATE: 0,
                 TO: 999999999,
-                RATE: 0.115,
             }],
-        SURTAX_RATES: [{
+        TAX_CREDIT_RATE: 0,
+    },
+    MP: {
+        ABATEMENT: 0,
+        BASE_TAX_CREDIT: 0,
+        RATES: [{
                 FROM: 0,
-                TO: 999999999,
                 RATE: 0,
+                TO: 999999999,
             }],
+        TAX_CREDIT_RATE: 0,
     },
-    YT: {
+    PR: {
         ABATEMENT: 0,
-        TAX_CREDIT_RATE: 0.064,
-        BASE_TAX_CREDIT: 14538,
+        BASE_TAX_CREDIT: 0,
         RATES: [{
                 FROM: 0,
-                TO: 57375,
-                RATE: 0.064,
-            }, {
-                FROM: 57375,
-                TO: 114750,
-                RATE: 0.09,
-            }, {
-                FROM: 114750,
-                TO: 177882,
-                RATE: 0.109,
-            }, {
-                FROM: 177882,
-                TO: 253414,
-                RATE: 0.1293,
-            }, {
-                FROM: 253414,
-                TO: 500000,
-                RATE: 0.128,
-            }, {
-                FROM: 500000,
+                RATE: 0,
                 TO: 999999999,
-                RATE: 0.15,
             }],
-        SURTAX_RATES: [{
+        TAX_CREDIT_RATE: 0,
+    },
+    VI: {
+        ABATEMENT: 0,
+        BASE_TAX_CREDIT: 0,
+        RATES: [{
                 FROM: 0,
-                TO: 999999999,
                 RATE: 0,
+                TO: 999999999,
             }],
+        TAX_CREDIT_RATE: 0,
     },
 };
 function inflate(amount, inflationRate, yearsToInflate) {
@@ -494,9 +1303,9 @@ function getTaxRates(code) {
 function getAbatement(code) {
     return exports.TAX_BRACKETS[code].ABATEMENT;
 }
-function getSurtaxRates(code) {
-    return structuredClone(exports.TAX_BRACKETS[code].SURTAX_RATES);
-}
+/** function getSurtaxRates(code: StateCode | FederalCode): Rate[] {
+    return structuredClone(TAX_BRACKETS[code].SURTAX_RATES);
+}* */
 function getFederalTaxRates(yearsToInflate) {
     const rates = getTaxRates(misc_1.FEDERAL_CODE);
     const shouldUse2025Rate = yearsToInflate === 0 && (0, utils_1.now)().getFullYear() === 2025;
@@ -510,65 +1319,73 @@ function getFederalBaseTaxAmount(grossIncome, inflationRate = 0, yearsToInflate
 }
 function getFederalTaxCreditRate(yearsToInflate) {
     const shouldUse2025Rate = yearsToInflate === 0 && (0, utils_1.now)().getFullYear() === 2025;
-    return shouldUse2025Rate ? exports.CA_LOWEST_TAX_RATE_2025 : exports.TAX_BRACKETS.CA.TAX_CREDIT_RATE;
+    return shouldUse2025Rate ? exports.CA_LOWEST_TAX_RATE_2025 : exports.TAX_BRACKETS.FEDERAL.TAX_CREDIT_RATE;
 }
 function getFederalBaseCredit(inflationRate, yearsToInflate) {
     const baseTaxCredit = exports.TAX_BRACKETS.CA.BASE_TAX_CREDIT * getFederalTaxCreditRate(yearsToInflate);
     return inflate(baseTaxCredit, inflationRate, yearsToInflate);
 }
-function getProvincialAbatement(province, federalTaxAmount) {
-    return getAbatement(province) * federalTaxAmount;
+function getStateAbatement(state, federalTaxAmount) {
+    return getAbatement(state) * federalTaxAmount;
 }
 function getFederalTaxAmount(provincialCode, grossIncome, inflationRate = 0, yearsToInflate = 0, taxCredit = 0) {
     const federalBaseTaxAmount = getFederalBaseTaxAmount(grossIncome, inflationRate, yearsToInflate);
     const baseCredit = getFederalBaseCredit(inflationRate, yearsToInflate);
     const federalTax = Math.max(federalBaseTaxAmount - baseCredit - taxCredit, 0);
-    const abatement = getProvincialAbatement(provincialCode, federalTax);
+    const abatement = getStateAbatement(provincialCode, federalTax);
     return Math.max(federalTax - abatement, 0);
 }
-function getProvincialSurtaxAmount(province, baseTaxAmount, inflationRate = 0, yearsToInflate = 0) {
-    return getTaxAmount(getSurtaxRates(province), baseTaxAmount, inflationRate, yearsToInflate);
-}
-function getProvincialBaseTaxAmount(province, grossIncome, inflationRate = 0, yearsToInflate = 0) {
-    return getTaxAmount(getTaxRates(province), grossIncome, inflationRate, yearsToInflate);
+/** export function getProvincialSurtaxAmount(
+    state: StateCode,
+    baseTaxAmount: number,
+    inflationRate = 0,
+    yearsToInflate = 0,
+): number {
+    return getTaxAmount(getSurtaxRates(state), baseTaxAmount, inflationRate, yearsToInflate);
+}* */
+function getStateBaseTaxAmount(state, grossIncome, inflationRate = 0, yearsToInflate = 0) {
+    return getTaxAmount(getTaxRates(state), grossIncome, inflationRate, yearsToInflate);
 }
-function getProvincialBaseCredit(province, inflationRate, yearsToInflate) {
-    const baseTaxCredit = exports.TAX_BRACKETS[province].BASE_TAX_CREDIT * exports.TAX_BRACKETS[province].RATES[0].RATE;
+function getStateBaseCredit(state, inflationRate, yearsToInflate) {
+    const baseTaxCredit = exports.TAX_BRACKETS[state].BASE_TAX_CREDIT * exports.TAX_BRACKETS[state].RATES[0].RATE;
     return inflate(baseTaxCredit, inflationRate, yearsToInflate);
 }
-function getProvincialTaxAmount(province, grossIncome, inflationRate = 0, yearsToInflate = 0, taxCredit = 0) {
-    const baseTaxAmount = getProvincialBaseTaxAmount(province, grossIncome, inflationRate, yearsToInflate);
-    const baseCredit = getProvincialBaseCredit(province, inflationRate, yearsToInflate);
+function getStateTaxAmount(state, grossIncome, inflationRate = 0, yearsToInflate = 0, taxCredit = 0) {
+    const baseTaxAmount = getStateBaseTaxAmount(state, grossIncome, inflationRate, yearsToInflate);
+    const baseCredit = getStateBaseCredit(state, inflationRate, yearsToInflate);
     const tax = Math.max(baseTaxAmount - baseCredit, 0);
-    const surTax = getProvincialSurtaxAmount(province, tax, inflationRate, yearsToInflate);
-    return Math.max(tax + surTax - taxCredit, 0);
+    // const surTax = getProvincialSurtaxAmount(state, tax, inflationRate, yearsToInflate);
+    // return Math.max(tax + surTax - taxCredit, 0);
+    return Math.max(tax - taxCredit, 0);
 }
 function getFederalMarginalRate(provincialCode, grossIncome, inflationRate = 0, yearsToInflate = 0) {
     const brackets = getTaxRates(misc_1.FEDERAL_CODE);
     const rate = getRate(brackets, grossIncome, inflationRate, yearsToInflate);
     return rate * (1 - getAbatement(provincialCode));
 }
-function getProvincialMarginalRate(provincialCode, grossIncome, inflationRate = 0, yearsToInflate = 0) {
-    const taxAmount = getProvincialTaxAmount(provincialCode, grossIncome, inflationRate, yearsToInflate);
-    const taxCredit = getProvincialBaseCredit(provincialCode, inflationRate, yearsToInflate);
-    const provincialTaxAmount = Math.max(taxAmount - taxCredit, 0);
+function getStateMarginalRate(provincialCode, grossIncome, inflationRate = 0, yearsToInflate = 0) {
+    // const taxAmount = getStateTaxAmount(provincialCode, grossIncome, inflationRate, yearsToInflate);
+    // const taxCredit = getStateBaseCredit(provincialCode, inflationRate, yearsToInflate);
+    // const provincialTaxAmount = Math.max(taxAmount - taxCredit, 0);
     const taxBrackets = getTaxRates(provincialCode);
-    const surtaxBrackets = getSurtaxRates(provincialCode);
+    // const surtaxBrackets = getSurtaxRates(provincialCode);
     const taxRate = getRate(taxBrackets, grossIncome, inflationRate, yearsToInflate);
-    const surtaxRate = getRate(surtaxBrackets, provincialTaxAmount, inflationRate, yearsToInflate);
-    return taxRate + (taxRate * surtaxRate);
+    // const surtaxRate = getRate(surtaxBrackets, provincialTaxAmount, inflationRate, yearsToInflate);
+    // return taxRate + (taxRate * surtaxRate);
+    return taxRate;
 }
 function getTotalMarginalRate(provincialCode, grossIncome, inflationRate = 0, yearsToInflate = 0) {
-    const provRate = getProvincialMarginalRate(provincialCode, grossIncome, inflationRate, yearsToInflate);
+    const provRate = getStateMarginalRate(provincialCode, grossIncome, inflationRate, yearsToInflate);
     const fedRate = getFederalMarginalRate(provincialCode, grossIncome, inflationRate, yearsToInflate);
     return (0, utils_1.roundToPrecision)(provRate + fedRate, 4);
 }
-function getMaxProvincialMarginalRate(provincialCode) {
+function getMaxStateMarginalRate(provincialCode) {
     // eslint-disable-next-line @typescript-eslint/no-non-null-assertion
     const marginalRate = (0, utils_1.maxBy)(getTaxRates(provincialCode), (bracket) => bracket.TO).RATE;
     // eslint-disable-next-line @typescript-eslint/no-non-null-assertion
-    const surtaxRate = (0, utils_1.maxBy)(getSurtaxRates(provincialCode), (bracket) => bracket.TO).RATE;
-    return marginalRate + (marginalRate * surtaxRate);
+    // const surtaxRate = maxBy(getSurtaxRates(provincialCode), (bracket) => bracket.TO)!.RATE;
+    // return marginalRate + (marginalRate * surtaxRate);
+    return marginalRate;
 }
 function getMaxFederalMarginalRate(provincialCode) {
     // eslint-disable-next-line @typescript-eslint/no-non-null-assertion
@@ -576,18 +1393,18 @@ function getMaxFederalMarginalRate(provincialCode) {
     return maxRate * (1 - getAbatement(provincialCode));
 }
 function getTotalMaxMarginalRate(provincialCode) {
-    const provRate = getMaxProvincialMarginalRate(provincialCode);
+    const provRate = getMaxStateMarginalRate(provincialCode);
     const fedRate = getMaxFederalMarginalRate(provincialCode);
     return (0, utils_1.roundToPrecision)(provRate + fedRate, 4);
 }
 function getTotalTaxAmount(provincialCode, grossIncome, inflationRate = 0, yearsToInflate = 0) {
-    const provTax = getProvincialTaxAmount(provincialCode, grossIncome, inflationRate, yearsToInflate);
+    const provTax = getStateTaxAmount(provincialCode, grossIncome, inflationRate, yearsToInflate);
     const fedTax = getFederalTaxAmount(provincialCode, grossIncome, inflationRate, yearsToInflate);
     return Math.max(provTax, 0) + Math.max(fedTax, 0);
 }
-function getEffectiveRate(province, income, inflationRate = 0, yearsToInflate = 0) {
+function getEffectiveRate(state, income, inflationRate = 0, yearsToInflate = 0) {
     if (income <= 0) {
         return 0;
     }
-    return (getTotalTaxAmount(province, income, inflationRate, yearsToInflate)) / income;
+    return (getTotalTaxAmount(state, income, inflationRate, yearsToInflate)) / income;
 }