@invaro/opentax 0.1.0 → 0.2.0

package/dist/state-return/types.d.ts

@@ -1,17 +0,0 @@
-import type { Cents } from "./money.js";
-export type StateReturnInput = {
-    jurisdiction: "il" | "va" | "ca" | "ny";
-    [k: string]: unknown;
-};
-/**
- * Evaluate a state oracle target with the given stateTaxableIncome (cents).
- * extraFacts (cents/bool values keyed by fact id) merge into the evaluation —
- * used for Schedule P AMT (caAmti/caRegularTax) and method toggles.
- */
-export type StateTaxEvaluator = (target: string, stateTaxableIncomeCents: Cents, extraFacts?: Record<string, Cents | boolean>) => Cents;
-/** Legacy filing-status flags derived from filingStatus by the dispatcher. */
-export declare const isJoint: (input: StateReturnInput) => boolean;
-export declare const isHoh: (input: StateReturnInput) => boolean;
-export declare const isHohOrQss: (input: StateReturnInput) => boolean;
-export declare const isMfs: (input: StateReturnInput) => boolean;
-//# sourceMappingURL=types.d.ts.map

package/dist/state-return/types.d.ts.map

@@ -1 +0,0 @@
-{"version":3,"file":"types.d.ts","sourceRoot":"","sources":["../../src/state-return/types.ts"],"names":[],"mappings":"AAAA,OAAO,KAAK,EAAE,KAAK,EAAE,MAAM,YAAY,CAAC;AAExC,MAAM,MAAM,gBAAgB,GAAG;IAC7B,YAAY,EAAE,IAAI,GAAG,IAAI,GAAG,IAAI,GAAG,IAAI,CAAC;IACxC,CAAC,CAAC,EAAE,MAAM,GAAG,OAAO,CAAC;CACtB,CAAC;AAEF;;;;GAIG;AACH,MAAM,MAAM,iBAAiB,GAAG,CAC9B,MAAM,EAAE,MAAM,EACd,uBAAuB,EAAE,KAAK,EAC9B,UAAU,CAAC,EAAE,MAAM,CAAC,MAAM,EAAE,KAAK,GAAG,OAAO,CAAC,KACzC,KAAK,CAAC;AAEX,8EAA8E;AAC9E,eAAO,MAAM,OAAO,GAAI,OAAO,gBAAgB,KAAG,OACS,CAAC;AAC5D,eAAO,MAAM,KAAK,GAAI,OAAO,gBAAgB,KAAG,OACO,CAAC;AACxD,eAAO,MAAM,UAAU,GAAI,OAAO,gBAAgB,KAAG,OACY,CAAC;AAClE,eAAO,MAAM,KAAK,GAAI,OAAO,gBAAgB,KAAG,OACa,CAAC"}

package/dist/state-return/types.js

@@ -1,6 +0,0 @@
-/** Legacy filing-status flags derived from filingStatus by the dispatcher. */
-export const isJoint = (input) => input.filingJoint === true;
-export const isHoh = (input) => input.filingHoh === true;
-export const isHohOrQss = (input) => input.filingHohOrQss === true;
-export const isMfs = (input) => input.filingStatus === "mfs";
-//# sourceMappingURL=types.js.map

package/dist/state-return/types.js.map

@@ -1 +0,0 @@
-{"version":3,"file":"types.js","sourceRoot":"","sources":["../../src/state-return/types.ts"],"names":[],"mappings":"AAkBA,8EAA8E;AAC9E,MAAM,CAAC,MAAM,OAAO,GAAG,CAAC,KAAuB,EAAW,EAAE,CACzD,KAAmC,CAAC,WAAW,KAAK,IAAI,CAAC;AAC5D,MAAM,CAAC,MAAM,KAAK,GAAG,CAAC,KAAuB,EAAW,EAAE,CACvD,KAAiC,CAAC,SAAS,KAAK,IAAI,CAAC;AACxD,MAAM,CAAC,MAAM,UAAU,GAAG,CAAC,KAAuB,EAAW,EAAE,CAC5D,KAAsC,CAAC,cAAc,KAAK,IAAI,CAAC;AAClE,MAAM,CAAC,MAAM,KAAK,GAAG,CAAC,KAAuB,EAAW,EAAE,CACvD,KAAmC,CAAC,YAAY,KAAK,KAAK,CAAC"}

package/dist/state-return/va-worksheets.d.ts

@@ -1,70 +0,0 @@
-/**
- * Virginia Form 760 worksheets, as pure functions:
- *  - the age deduction (Va. Code § 58.1-322.03(2), AFAGI-reduced)
- *  - Virginia Schedule A with the overall (Pease) limitation
- *  - the Spouse Tax Adjustment worksheet (line 17)
- *  - the line-23 credit selection (CLI vs the TY2025 20% refundable EITC)
- */
-import { type Cents } from "./money.js";
-import type { StateTaxEvaluator } from "./types.js";
-export declare const VA_STD_DEDUCTION_JOINT = 1750000n;
-export declare const VA_STD_DEDUCTION_OTHER = 875000n;
-export declare const VA_PERSONAL_EXEMPTION = 93000n;
-export declare const VA_AGE_BLIND_EXEMPTION = 80000n;
-/**
- * Age deduction: $12,000 per qualifying filer; unconditional for births
- * on/before 1/1/1939, otherwise reduced dollar-for-dollar by AFAGI over the
- * threshold — AFAGI EXCLUDES federally taxable social security.
- */
-export declare function vaAgeDeduction(args: {
-    fullCount: number;
-    testedCount: number;
-    fagi: Cents;
-    taxableSS: Cents;
-    joint: boolean;
-}, notes: string[]): Cents;
-export type VaScheduleAInput = {
-    fagi: Cents;
-    medical: Cents;
-    incomeTaxes: Cents;
-    salesTaxes: Cents;
-    realEstateTaxes: Cents;
-    personalPropertyTaxes: Cents;
-    otherTaxes: Cents;
-    mortgageInterest: Cents;
-    investmentInterest: Cents;
-    charitable: Cents;
-    casualty: Cents;
-    gambling: Cents;
-    other: Cents;
-    joint: boolean;
-    mfs: boolean;
-    hoh: boolean;
-};
-/** Virginia Schedule A → the Form 760 line 10 itemized deduction. */
-export declare function vaScheduleA(a: VaScheduleAInput, notes: string[]): Cents;
-export type VaStaInput = {
-    yourVagi: Cents;
-    spouseVagi: Cents;
-    yourAgeBlindBoxes: number;
-    spouseAgeBlindBoxes: number;
-    taxableIncome: Cents;
-    jointTax: Cents;
-};
-/** Spouse Tax Adjustment worksheet (Form 760 line 17, MFJ only, ≤ $259). */
-export declare function vaSpouseTaxAdjustment(w: VaStaInput, evalStateTax: StateTaxEvaluator, notes: string[]): Cents;
-export type VaCredit23Input = {
-    fedEITC: Cents;
-    netTax: Cents;
-    vagi: Cents;
-    familyVagi: Cents | undefined;
-    exemptions: number;
-    barred: boolean;
-};
-/**
- * Form 760 line 23 selection (Schedule ADJ lines 10-17): refundable 20%
- * Virginia EITC vs the nonrefundable Credit for Low-Income Individuals,
- * subject to the 2025 age/blind mutual-exclusion rule.
- */
-export declare function vaLine23Credit(a: VaCredit23Input, notes: string[]): Cents;
-//# sourceMappingURL=va-worksheets.d.ts.map

package/dist/state-return/va-worksheets.d.ts.map

@@ -1 +0,0 @@
-{"version":3,"file":"va-worksheets.d.ts","sourceRoot":"","sources":["../../src/state-return/va-worksheets.ts"],"names":[],"mappings":"AAAA;;;;;;GAMG;AACH,OAAO,EAAwB,KAAK,KAAK,EAAE,MAAM,YAAY,CAAC;AAC9D,OAAO,KAAK,EAAE,iBAAiB,EAAE,MAAM,YAAY,CAAC;AAEpD,eAAO,MAAM,sBAAsB,WAAW,CAAC;AAC/C,eAAO,MAAM,sBAAsB,UAAU,CAAC;AAC9C,eAAO,MAAM,qBAAqB,SAAS,CAAC;AAC5C,eAAO,MAAM,sBAAsB,SAAS,CAAC;AAI7C;;;;GAIG;AACH,wBAAgB,cAAc,CAC5B,IAAI,EAAE;IAAE,SAAS,EAAE,MAAM,CAAC;IAAC,WAAW,EAAE,MAAM,CAAC;IAAC,IAAI,EAAE,KAAK,CAAC;IAAC,SAAS,EAAE,KAAK,CAAC;IAAC,KAAK,EAAE,OAAO,CAAA;CAAE,EAC/F,KAAK,EAAE,MAAM,EAAE,GACd,KAAK,CAWP;AAED,MAAM,MAAM,gBAAgB,GAAG;IAC7B,IAAI,EAAE,KAAK,CAAC;IACZ,OAAO,EAAE,KAAK,CAAC;IACf,WAAW,EAAE,KAAK,CAAC;IACnB,UAAU,EAAE,KAAK,CAAC;IAClB,eAAe,EAAE,KAAK,CAAC;IACvB,qBAAqB,EAAE,KAAK,CAAC;IAC7B,UAAU,EAAE,KAAK,CAAC;IAClB,gBAAgB,EAAE,KAAK,CAAC;IACxB,kBAAkB,EAAE,KAAK,CAAC;IAC1B,UAAU,EAAE,KAAK,CAAC;IAClB,QAAQ,EAAE,KAAK,CAAC;IAChB,QAAQ,EAAE,KAAK,CAAC;IAChB,KAAK,EAAE,KAAK,CAAC;IACb,KAAK,EAAE,OAAO,CAAC;IACf,GAAG,EAAE,OAAO,CAAC;IACb,GAAG,EAAE,OAAO,CAAC;CACd,CAAC;AAEF,qEAAqE;AACrE,wBAAgB,WAAW,CAAC,CAAC,EAAE,gBAAgB,EAAE,KAAK,EAAE,MAAM,EAAE,GAAG,KAAK,CA+BvE;AAED,MAAM,MAAM,UAAU,GAAG;IACvB,QAAQ,EAAE,KAAK,CAAC;IAChB,UAAU,EAAE,KAAK,CAAC;IAClB,iBAAiB,EAAE,MAAM,CAAC;IAC1B,mBAAmB,EAAE,MAAM,CAAC;IAC5B,aAAa,EAAE,KAAK,CAAC;IACrB,QAAQ,EAAE,KAAK,CAAC;CACjB,CAAC;AAEF,4EAA4E;AAC5E,wBAAgB,qBAAqB,CACnC,CAAC,EAAE,UAAU,EACb,YAAY,EAAE,iBAAiB,EAC/B,KAAK,EAAE,MAAM,EAAE,GACd,KAAK,CAsBP;AAED,MAAM,MAAM,eAAe,GAAG;IAC5B,OAAO,EAAE,KAAK,CAAC;IACf,MAAM,EAAE,KAAK,CAAC;IACd,IAAI,EAAE,KAAK,CAAC;IACZ,UAAU,EAAE,KAAK,GAAG,SAAS,CAAC;IAC9B,UAAU,EAAE,MAAM,CAAC;IACnB,MAAM,EAAE,OAAO,CAAC;CACjB,CAAC;AAEF;;;;GAIG;AACH,wBAAgB,cAAc,CAAC,CAAC,EAAE,eAAe,EAAE,KAAK,EAAE,MAAM,EAAE,GAAG,KAAK,CAiBzE"}

package/dist/state-return/va-worksheets.js

@@ -1,116 +0,0 @@
-/**
- * Virginia Form 760 worksheets, as pure functions:
- *  - the age deduction (Va. Code § 58.1-322.03(2), AFAGI-reduced)
- *  - Virginia Schedule A with the overall (Pease) limitation
- *  - the Spouse Tax Adjustment worksheet (line 17)
- *  - the line-23 credit selection (CLI vs the TY2025 20% refundable EITC)
- */
-import { rd, max0, min2, fmtD } from "./money.js";
-export const VA_STD_DEDUCTION_JOINT = 1750000n; // $17,500 (TY2025-26)
-export const VA_STD_DEDUCTION_OTHER = 875000n; // $8,750 — VA has no HOH column
-export const VA_PERSONAL_EXEMPTION = 93000n; // $930
-export const VA_AGE_BLIND_EXEMPTION = 80000n; // $800 per 65+/blind box
-const AGE_DEDUCTION_EACH = 1200000n; // $12,000
-const STA_CAP = 25900n; // $259
-/**
- * Age deduction: $12,000 per qualifying filer; unconditional for births
- * on/before 1/1/1939, otherwise reduced dollar-for-dollar by AFAGI over the
- * threshold — AFAGI EXCLUDES federally taxable social security.
- */
-export function vaAgeDeduction(args, notes) {
-    const full = BigInt(args.fullCount) * AGE_DEDUCTION_EACH;
-    const testedMax = BigInt(args.testedCount) * AGE_DEDUCTION_EACH;
-    const afagi = args.fagi - args.taxableSS;
-    const threshold = args.joint ? 7500000n : 5000000n;
-    const reduction = max0(afagi - threshold);
-    const deduction = rd(full + max0(testedMax - reduction));
-    if (deduction > 0n || args.testedCount > 0) {
-        notes.push(`VA age deduction ${fmtD(deduction)} (AFAGI ${fmtD(afagi)} = FAGI minus taxable social security; reduction ${fmtD(min2(reduction, testedMax))} against ${fmtD(testedMax)} income-tested)`);
-    }
-    return deduction;
-}
-/** Virginia Schedule A → the Form 760 line 10 itemized deduction. */
-export function vaScheduleA(a, notes) {
-    const med = max0(a.medical - rd((a.fagi * 10n) / 100n)); // 10% floor (VA deconforms from 7.5%)
-    const vaSaltCap = a.mfs ? 2000000n : 4000000n; // TY2025 VA SALT cap (TB 26-1)
-    const salesElected = a.salesTaxes > 0n;
-    const line5a = salesElected ? min2(a.salesTaxes, vaSaltCap) : a.incomeTaxes;
-    const taxes = line5a + a.realEstateTaxes + a.personalPropertyTaxes + a.otherTaxes;
-    const protectedDed = med + a.investmentInterest + a.casualty + a.gambling;
-    const total = med + taxes + a.mortgageInterest + a.investmentInterest + a.charitable + a.casualty + a.gambling + a.other;
-    // Virginia overall limitation (Pease), Limited Itemized Deduction Worksheet
-    const peaseThreshold = a.joint ? 39920000n : a.mfs ? 19960000n : a.hoh ? 36595000n : 33270000n;
-    let limited = total;
-    if (a.fagi > peaseThreshold && total > protectedDed) {
-        const threePct = rd(((a.fagi - peaseThreshold) * 3n) / 100n);
-        const eightyPct = rd(((total - protectedDed) * 80n) / 100n);
-        const reduction = min2(threePct, eightyPct);
-        limited = total - reduction;
-        notes.push(`VA overall itemized limitation: ${fmtD(total)} reduced by ${fmtD(reduction)} (lesser of 3% of FAGI over ${fmtD(peaseThreshold)} or 80% of non-protected deductions) = ${fmtD(limited)}`);
-    }
-    // line 18 reduction for state/local INCOME taxes claimed (0 under the sales election)
-    let line18Reduction = 0n;
-    if (!salesElected && line5a > 0n) {
-        const capped5a = min2(line5a, vaSaltCap);
-        if (limited < total) {
-            // Part B proration when the overall limitation applied (approximation, disclosed)
-            line18Reduction = rd((capped5a * limited) / total);
-            notes.push("VA Sch A line 18 (income-tax reduction) prorated per the Limited Itemized Deduction Worksheet Part B — verify against the printed worksheet if this return is limited");
-        }
-        else {
-            line18Reduction = capped5a;
-        }
-    }
-    return max0(limited - line18Reduction);
-}
-/** Spouse Tax Adjustment worksheet (Form 760 line 17, MFJ only, ≤ $259). */
-export function vaSpouseTaxAdjustment(w, evalStateTax, notes) {
-    const exFor = (boxes) => BigInt(boxes) * VA_AGE_BLIND_EXEMPTION + VA_PERSONAL_EXEMPTION;
-    const you3 = w.yourVagi - exFor(w.yourAgeBlindBoxes);
-    const sp3 = w.spouseVagi - exFor(w.spouseAgeBlindBoxes);
-    if (you3 <= 0n || sp3 <= 0n) {
-        notes.push("STA $0: one spouse's income net of personal exemptions is zero or less (worksheet Part 1 line 3 stop)");
-        return 0n;
-    }
-    const line4 = w.taxableIncome;
-    const line5 = min2(you3, sp3);
-    if (line5 > 1700000n && line4 > 3400000n) {
-        notes.push("STA = $259 (worksheet line 5 shortcut: smaller income > $17,000 and taxable income > $34,000)");
-        return STA_CAP;
-    }
-    const line6 = max0(line4 - line5);
-    const line7 = line4 / 2n;
-    const t8 = rd(evalStateTax("us.va.income_tax", min2(line5, line7)));
-    const t9 = rd(evalStateTax("us.va.income_tax", line6 > line7 ? line6 : line7));
-    const sta = w.jointTax - (t8 + t9);
-    const capped = sta < 0n ? 0n : sta > STA_CAP ? STA_CAP : sta;
-    notes.push(`STA worksheet: joint tax ${fmtD(w.jointTax)} − split taxes ${fmtD(t8)}+${fmtD(t9)} = ${fmtD(capped)} (cap $259)`);
-    return capped;
-}
-/**
- * Form 760 line 23 selection (Schedule ADJ lines 10-17): refundable 20%
- * Virginia EITC vs the nonrefundable Credit for Low-Income Individuals,
- * subject to the 2025 age/blind mutual-exclusion rule.
- */
-export function vaLine23Credit(a, notes) {
-    if (a.barred) {
-        if (a.fedEITC > 0n)
-            notes.push("VA line 23 credit $0: the age deduction / 65+ or blind exemptions claimed on this return bar the Credit for Low-Income Individuals and Virginia EITC (2025 Form 760 instructions)");
-        return 0n;
-    }
-    if (a.fedEITC <= 0n && a.familyVagi === undefined)
-        return 0n;
-    const refundable = rd((a.fedEITC * 20n) / 100n);
-    const familyVagi = a.familyVagi ?? a.vagi;
-    const povertyLine = 1565000n + BigInt(Math.max(0, a.exemptions - 1)) * 550000n;
-    const cli = familyVagi <= povertyLine ? BigInt(a.exemptions) * 30000n : 0n;
-    const cliUsable = min2(cli, a.netTax);
-    if (refundable >= cliUsable) {
-        if (refundable > 0n)
-            notes.push(`VA line 23 = refundable Virginia EITC ${fmtD(refundable)} (20% of federal EIC ${fmtD(a.fedEITC)}, TY2025 — refundable, not capped at tax)`);
-        return refundable;
-    }
-    notes.push(`VA line 23 = Credit for Low-Income Individuals ${fmtD(cliUsable)} (nonrefundable, capped at net tax)`);
-    return cliUsable;
-}
-//# sourceMappingURL=va-worksheets.js.map

package/dist/state-return/va-worksheets.js.map

@@ -1 +0,0 @@
-{"version":3,"file":"va-worksheets.js","sourceRoot":"","sources":["../../src/state-return/va-worksheets.ts"],"names":[],"mappings":"AAAA;;;;;;GAMG;AACH,OAAO,EAAE,EAAE,EAAE,IAAI,EAAE,IAAI,EAAE,IAAI,EAAc,MAAM,YAAY,CAAC;AAG9D,MAAM,CAAC,MAAM,sBAAsB,GAAG,QAAQ,CAAC,CAAC,sBAAsB;AACtE,MAAM,CAAC,MAAM,sBAAsB,GAAG,OAAO,CAAC,CAAC,gCAAgC;AAC/E,MAAM,CAAC,MAAM,qBAAqB,GAAG,MAAM,CAAC,CAAC,OAAO;AACpD,MAAM,CAAC,MAAM,sBAAsB,GAAG,MAAM,CAAC,CAAC,yBAAyB;AACvE,MAAM,kBAAkB,GAAG,QAAQ,CAAC,CAAC,UAAU;AAC/C,MAAM,OAAO,GAAG,MAAM,CAAC,CAAC,OAAO;AAE/B;;;;GAIG;AACH,MAAM,UAAU,cAAc,CAC5B,IAA+F,EAC/F,KAAe;IAEf,MAAM,IAAI,GAAG,MAAM,CAAC,IAAI,CAAC,SAAS,CAAC,GAAG,kBAAkB,CAAC;IACzD,MAAM,SAAS,GAAG,MAAM,CAAC,IAAI,CAAC,WAAW,CAAC,GAAG,kBAAkB,CAAC;IAChE,MAAM,KAAK,GAAG,IAAI,CAAC,IAAI,GAAG,IAAI,CAAC,SAAS,CAAC;IACzC,MAAM,SAAS,GAAG,IAAI,CAAC,KAAK,CAAC,CAAC,CAAC,QAAQ,CAAC,CAAC,CAAC,QAAQ,CAAC;IACnD,MAAM,SAAS,GAAG,IAAI,CAAC,KAAK,GAAG,SAAS,CAAC,CAAC;IAC1C,MAAM,SAAS,GAAG,EAAE,CAAC,IAAI,GAAG,IAAI,CAAC,SAAS,GAAG,SAAS,CAAC,CAAC,CAAC;IACzD,IAAI,SAAS,GAAG,EAAE,IAAI,IAAI,CAAC,WAAW,GAAG,CAAC,EAAE,CAAC;QAC3C,KAAK,CAAC,IAAI,CAAC,oBAAoB,IAAI,CAAC,SAAS,CAAC,WAAW,IAAI,CAAC,KAAK,CAAC,oDAAoD,IAAI,CAAC,IAAI,CAAC,SAAS,EAAE,SAAS,CAAC,CAAC,YAAY,IAAI,CAAC,SAAS,CAAC,iBAAiB,CAAC,CAAC;IACxM,CAAC;IACD,OAAO,SAAS,CAAC;AACnB,CAAC;AAqBD,qEAAqE;AACrE,MAAM,UAAU,WAAW,CAAC,CAAmB,EAAE,KAAe;IAC9D,MAAM,GAAG,GAAG,IAAI,CAAC,CAAC,CAAC,OAAO,GAAG,EAAE,CAAC,CAAC,CAAC,CAAC,IAAI,GAAG,GAAG,CAAC,GAAG,IAAI,CAAC,CAAC,CAAC,CAAC,sCAAsC;IAC/F,MAAM,SAAS,GAAG,CAAC,CAAC,GAAG,CAAC,CAAC,CAAC,QAAQ,CAAC,CAAC,CAAC,QAAQ,CAAC,CAAC,+BAA+B;IAC9E,MAAM,YAAY,GAAG,CAAC,CAAC,UAAU,GAAG,EAAE,CAAC;IACvC,MAAM,MAAM,GAAG,YAAY,CAAC,CAAC,CAAC,IAAI,CAAC,CAAC,CAAC,UAAU,EAAE,SAAS,CAAC,CAAC,CAAC,CAAC,CAAC,CAAC,WAAW,CAAC;IAC5E,MAAM,KAAK,GAAG,MAAM,GAAG,CAAC,CAAC,eAAe,GAAG,CAAC,CAAC,qBAAqB,GAAG,CAAC,CAAC,UAAU,CAAC;IAClF,MAAM,YAAY,GAAG,GAAG,GAAG,CAAC,CAAC,kBAAkB,GAAG,CAAC,CAAC,QAAQ,GAAG,CAAC,CAAC,QAAQ,CAAC;IAC1E,MAAM,KAAK,GAAG,GAAG,GAAG,KAAK,GAAG,CAAC,CAAC,gBAAgB,GAAG,CAAC,CAAC,kBAAkB,GAAG,CAAC,CAAC,UAAU,GAAG,CAAC,CAAC,QAAQ,GAAG,CAAC,CAAC,QAAQ,GAAG,CAAC,CAAC,KAAK,CAAC;IACzH,4EAA4E;IAC5E,MAAM,cAAc,GAAG,CAAC,CAAC,KAAK,CAAC,CAAC,CAAC,SAAS,CAAC,CAAC,CAAC,CAAC,CAAC,GAAG,CAAC,CAAC,CAAC,SAAS,CAAC,CAAC,CAAC,CAAC,CAAC,GAAG,CAAC,CAAC,CAAC,SAAS,CAAC,CAAC,CAAC,SAAS,CAAC;IAC/F,IAAI,OAAO,GAAG,KAAK,CAAC;IACpB,IAAI,CAAC,CAAC,IAAI,GAAG,cAAc,IAAI,KAAK,GAAG,YAAY,EAAE,CAAC;QACpD,MAAM,QAAQ,GAAG,EAAE,CAAC,CAAC,CAAC,CAAC,CAAC,IAAI,GAAG,cAAc,CAAC,GAAG,EAAE,CAAC,GAAG,IAAI,CAAC,CAAC;QAC7D,MAAM,SAAS,GAAG,EAAE,CAAC,CAAC,CAAC,KAAK,GAAG,YAAY,CAAC,GAAG,GAAG,CAAC,GAAG,IAAI,CAAC,CAAC;QAC5D,MAAM,SAAS,GAAG,IAAI,CAAC,QAAQ,EAAE,SAAS,CAAC,CAAC;QAC5C,OAAO,GAAG,KAAK,GAAG,SAAS,CAAC;QAC5B,KAAK,CAAC,IAAI,CAAC,mCAAmC,IAAI,CAAC,KAAK,CAAC,eAAe,IAAI,CAAC,SAAS,CAAC,+BAA+B,IAAI,CAAC,cAAc,CAAC,0CAA0C,IAAI,CAAC,OAAO,CAAC,EAAE,CAAC,CAAC;IACvM,CAAC;IACD,sFAAsF;IACtF,IAAI,eAAe,GAAG,EAAE,CAAC;IACzB,IAAI,CAAC,YAAY,IAAI,MAAM,GAAG,EAAE,EAAE,CAAC;QACjC,MAAM,QAAQ,GAAG,IAAI,CAAC,MAAM,EAAE,SAAS,CAAC,CAAC;QACzC,IAAI,OAAO,GAAG,KAAK,EAAE,CAAC;YACpB,kFAAkF;YAClF,eAAe,GAAG,EAAE,CAAC,CAAC,QAAQ,GAAG,OAAO,CAAC,GAAG,KAAK,CAAC,CAAC;YACnD,KAAK,CAAC,IAAI,CAAC,uKAAuK,CAAC,CAAC;QACtL,CAAC;aAAM,CAAC;YACN,eAAe,GAAG,QAAQ,CAAC;QAC7B,CAAC;IACH,CAAC;IACD,OAAO,IAAI,CAAC,OAAO,GAAG,eAAe,CAAC,CAAC;AACzC,CAAC;AAWD,4EAA4E;AAC5E,MAAM,UAAU,qBAAqB,CACnC,CAAa,EACb,YAA+B,EAC/B,KAAe;IAEf,MAAM,KAAK,GAAG,CAAC,KAAa,EAAS,EAAE,CAAC,MAAM,CAAC,KAAK,CAAC,GAAG,sBAAsB,GAAG,qBAAqB,CAAC;IACvG,MAAM,IAAI,GAAG,CAAC,CAAC,QAAQ,GAAG,KAAK,CAAC,CAAC,CAAC,iBAAiB,CAAC,CAAC;IACrD,MAAM,GAAG,GAAG,CAAC,CAAC,UAAU,GAAG,KAAK,CAAC,CAAC,CAAC,mBAAmB,CAAC,CAAC;IACxD,IAAI,IAAI,IAAI,EAAE,IAAI,GAAG,IAAI,EAAE,EAAE,CAAC;QAC5B,KAAK,CAAC,IAAI,CAAC,uGAAuG,CAAC,CAAC;QACpH,OAAO,EAAE,CAAC;IACZ,CAAC;IACD,MAAM,KAAK,GAAG,CAAC,CAAC,aAAa,CAAC;IAC9B,MAAM,KAAK,GAAG,IAAI,CAAC,IAAI,EAAE,GAAG,CAAC,CAAC;IAC9B,IAAI,KAAK,GAAG,QAAQ,IAAI,KAAK,GAAG,QAAQ,EAAE,CAAC;QACzC,KAAK,CAAC,IAAI,CAAC,+FAA+F,CAAC,CAAC;QAC5G,OAAO,OAAO,CAAC;IACjB,CAAC;IACD,MAAM,KAAK,GAAG,IAAI,CAAC,KAAK,GAAG,KAAK,CAAC,CAAC;IAClC,MAAM,KAAK,GAAG,KAAK,GAAG,EAAE,CAAC;IACzB,MAAM,EAAE,GAAG,EAAE,CAAC,YAAY,CAAC,kBAAkB,EAAE,IAAI,CAAC,KAAK,EAAE,KAAK,CAAC,CAAC,CAAC,CAAC;IACpE,MAAM,EAAE,GAAG,EAAE,CAAC,YAAY,CAAC,kBAAkB,EAAE,KAAK,GAAG,KAAK,CAAC,CAAC,CAAC,KAAK,CAAC,CAAC,CAAC,KAAK,CAAC,CAAC,CAAC;IAC/E,MAAM,GAAG,GAAG,CAAC,CAAC,QAAQ,GAAG,CAAC,EAAE,GAAG,EAAE,CAAC,CAAC;IACnC,MAAM,MAAM,GAAG,GAAG,GAAG,EAAE,CAAC,CAAC,CAAC,EAAE,CAAC,CAAC,CAAC,GAAG,GAAG,OAAO,CAAC,CAAC,CAAC,OAAO,CAAC,CAAC,CAAC,GAAG,CAAC;IAC7D,KAAK,CAAC,IAAI,CAAC,4BAA4B,IAAI,CAAC,CAAC,CAAC,QAAQ,CAAC,kBAAkB,IAAI,CAAC,EAAE,CAAC,IAAI,IAAI,CAAC,EAAE,CAAC,MAAM,IAAI,CAAC,MAAM,CAAC,aAAa,CAAC,CAAC;IAC9H,OAAO,MAAM,CAAC;AAChB,CAAC;AAWD;;;;GAIG;AACH,MAAM,UAAU,cAAc,CAAC,CAAkB,EAAE,KAAe;IAChE,IAAI,CAAC,CAAC,MAAM,EAAE,CAAC;QACb,IAAI,CAAC,CAAC,OAAO,GAAG,EAAE;YAAE,KAAK,CAAC,IAAI,CAAC,mLAAmL,CAAC,CAAC;QACpN,OAAO,EAAE,CAAC;IACZ,CAAC;IACD,IAAI,CAAC,CAAC,OAAO,IAAI,EAAE,IAAI,CAAC,CAAC,UAAU,KAAK,SAAS;QAAE,OAAO,EAAE,CAAC;IAC7D,MAAM,UAAU,GAAG,EAAE,CAAC,CAAC,CAAC,CAAC,OAAO,GAAG,GAAG,CAAC,GAAG,IAAI,CAAC,CAAC;IAChD,MAAM,UAAU,GAAG,CAAC,CAAC,UAAU,IAAI,CAAC,CAAC,IAAI,CAAC;IAC1C,MAAM,WAAW,GAAG,QAAQ,GAAG,MAAM,CAAC,IAAI,CAAC,GAAG,CAAC,CAAC,EAAE,CAAC,CAAC,UAAU,GAAG,CAAC,CAAC,CAAC,GAAG,OAAO,CAAC;IAC/E,MAAM,GAAG,GAAG,UAAU,IAAI,WAAW,CAAC,CAAC,CAAC,MAAM,CAAC,CAAC,CAAC,UAAU,CAAC,GAAG,MAAM,CAAC,CAAC,CAAC,EAAE,CAAC;IAC3E,MAAM,SAAS,GAAG,IAAI,CAAC,GAAG,EAAE,CAAC,CAAC,MAAM,CAAC,CAAC;IACtC,IAAI,UAAU,IAAI,SAAS,EAAE,CAAC;QAC5B,IAAI,UAAU,GAAG,EAAE;YAAE,KAAK,CAAC,IAAI,CAAC,yCAAyC,IAAI,CAAC,UAAU,CAAC,wBAAwB,IAAI,CAAC,CAAC,CAAC,OAAO,CAAC,2CAA2C,CAAC,CAAC;QAC7K,OAAO,UAAU,CAAC;IACpB,CAAC;IACD,KAAK,CAAC,IAAI,CAAC,kDAAkD,IAAI,CAAC,SAAS,CAAC,qCAAqC,CAAC,CAAC;IACnH,OAAO,SAAS,CAAC;AACnB,CAAC"}

package/dist/state-return/va.d.ts

@@ -1,3 +0,0 @@
-import { type StateReturnInput, type StateTaxEvaluator } from "./types.js";
-export declare function composeVA(input: StateReturnInput, evalStateTax: StateTaxEvaluator, notes: string[]): Record<string, string>;
-//# sourceMappingURL=va.d.ts.map

package/dist/state-return/va.d.ts.map

@@ -1 +0,0 @@
-{"version":3,"file":"va.d.ts","sourceRoot":"","sources":["../../src/state-return/va.ts"],"names":[],"mappings":"AAEA,OAAO,EAAyB,KAAK,gBAAgB,EAAE,KAAK,iBAAiB,EAAE,MAAM,YAAY,CAAC;AAYlG,wBAAgB,SAAS,CACvB,KAAK,EAAE,gBAAgB,EACvB,YAAY,EAAE,iBAAiB,EAC/B,KAAK,EAAE,MAAM,EAAE,GACd,MAAM,CAAC,MAAM,EAAE,MAAM,CAAC,CAuIxB"}

package/dist/state-return/va.js

@@ -1,130 +0,0 @@
-/** 2025 Virginia Form 760 line composer. Worksheets live in va-worksheets.ts. */
-import { c, rd, max0, fmtD } from "./money.js";
-import { isJoint, isHoh, isMfs } from "./types.js";
-import { VA_STD_DEDUCTION_JOINT, VA_STD_DEDUCTION_OTHER, VA_PERSONAL_EXEMPTION, VA_AGE_BLIND_EXEMPTION, vaAgeDeduction, vaLine23Credit, vaScheduleA, vaSpouseTaxAdjustment, } from "./va-worksheets.js";
-export function composeVA(input, evalStateTax, notes) {
-    const joint = isJoint(input);
-    const fagi = c(input.federalAGI);
-    const l1 = rd(fagi);
-    // Automatic subtractions: taxable social security (760 line 5) and
-    // unemployment compensation (Va. Code § 58.1-322.02(9), Schedule ADJ).
-    const ssSub = rd(c(input.taxableSocialSecurity));
-    const uiSub = rd(c(input.unemploymentCompensation));
-    let age = rd(c(input.vaAgeDeduction));
-    if (input.vaAgeDeduction === undefined && (input.vaAgeQualifyingFull !== undefined || input.vaAgeQualifyingTested !== undefined)) {
-        age = vaAgeDeduction({
-            fullCount: input.vaAgeQualifyingFull ?? 0,
-            testedCount: input.vaAgeQualifyingTested ?? 0,
-            fagi: l1,
-            taxableSS: ssSub,
-            joint,
-        }, notes);
-    }
-    if (ssSub > 0n)
-        notes.push(`VA subtraction: federally taxable social security ${fmtD(ssSub)} (760 line 5)`);
-    if (uiSub > 0n)
-        notes.push(`VA subtraction: unemployment compensation ${fmtD(uiSub)} (Va. Code § 58.1-322.02(9))`);
-    const l9 = rd(l1 + c(input.additions) - age - ssSub - uiSub - c(input.subtractions));
-    // Exemption count defaults from the return's own shape: filers (2 on a joint
-    // return) plus any dependents passed — never a bare 1 for MFJ.
-    const n = input.exemptions ??
-        (joint ? 2 : 1) + (input.dependents ?? 0);
-    // 2025 Form 760: L10 itemized, L11 standard, L12 exemptions, L13 Sch ADJ deductions
-    let l10 = 0n;
-    let l11 = joint ? VA_STD_DEDUCTION_JOINT : VA_STD_DEDUCTION_OTHER;
-    if (input.vaItemizing === true) {
-        l10 = vaScheduleA({
-            fagi,
-            medical: rd(c(input.vaItemizedMedical)),
-            incomeTaxes: rd(c(input.vaItemizedStateLocalIncomeTaxes)),
-            salesTaxes: rd(c(input.vaItemizedSalesTaxes)),
-            realEstateTaxes: rd(c(input.vaItemizedRealEstateTaxes)),
-            personalPropertyTaxes: rd(c(input.vaItemizedPersonalPropertyTaxes)),
-            otherTaxes: rd(c(input.vaItemizedOtherTaxes)),
-            mortgageInterest: rd(c(input.vaItemizedMortgageInterest)),
-            investmentInterest: rd(c(input.vaItemizedInvestmentInterest)),
-            charitable: rd(c(input.vaItemizedCharitable)),
-            casualty: rd(c(input.vaItemizedCasualty)),
-            gambling: rd(c(input.vaItemizedGambling)),
-            other: rd(c(input.vaItemizedOther)),
-            joint,
-            mfs: isMfs(input),
-            hoh: isHoh(input),
-        }, notes);
-        l11 = 0n; // itemizing: line 11 blank
-    }
-    else if (input.claimedAsDependent === true) {
-        notes.push("VA standard deduction for a claimable-as-dependent filer is limited to earned income — pass vaItemizing/earned income facts if this binds");
-    }
-    // Age/blind boxes: derive from the per-spouse STA inputs when the flat
-    // count wasn't passed — the same boxes drive both lines.
-    const abBoxes = input.ageOrBlindBoxes ??
-        (input.vaYourAgeBlindBoxes ?? 0) +
-            (input.vaSpouseAgeBlindBoxes ?? 0);
-    const l12 = rd(BigInt(n) * VA_PERSONAL_EXEMPTION + BigInt(abBoxes) * VA_AGE_BLIND_EXEMPTION);
-    const l13 = rd(c(input.vaScheduleAdjDeductions));
-    const l14 = l10 + l11 + l12 + l13;
-    // Form 760 line 15 prints SIGNED (no zero floor on the printed form)
-    const l15 = l9 - l14;
-    // VA filing threshold (Va. Code § 58.1-321): below it, no tax is due
-    const filingThreshold = joint ? 2390000n : 1195000n;
-    let l16 = rd(evalStateTax("us.va.income_tax", max0(l15)));
-    if (l9 < filingThreshold && l16 > 0n) {
-        notes.push(`VA tax $0: VAGI ${fmtD(l9)} is below the § 58.1-321 filing threshold ${fmtD(filingThreshold)}`);
-        l16 = 0n;
-    }
-    let l17 = rd(c(input.vaSpouseTaxAdjustment));
-    if (input.vaSpouseTaxAdjustment === undefined && joint && input.vaYourVagi !== undefined && input.vaSpouseVagi !== undefined && l16 > 0n) {
-        l17 = vaSpouseTaxAdjustment({
-            yourVagi: rd(c(input.vaYourVagi)),
-            spouseVagi: rd(c(input.vaSpouseVagi)),
-            yourAgeBlindBoxes: input.vaYourAgeBlindBoxes ?? 0,
-            spouseAgeBlindBoxes: input.vaSpouseAgeBlindBoxes ?? 0,
-            taxableIncome: max0(l15),
-            jointTax: l16,
-        }, evalStateTax, notes);
-    }
-    const l18 = max0(l16 - l17);
-    const l19a = c(input.stateWithholding);
-    const l19b = c(input.spouseStateWithholding);
-    const l20 = c(input.estimatedPayments);
-    const l21 = rd(c(input.priorYearOverpaymentCredited));
-    const l22 = rd(c(input.extensionPayment));
-    let l23;
-    if (input.vaRefundableEitc !== undefined || input.nonrefundableCredits !== undefined) {
-        // explicit override path (legacy)
-        const avail = rd(c(input.nonrefundableCredits));
-        l23 = (avail > l18 ? l18 : avail) + rd(c(input.vaRefundableEitc));
-    }
-    else {
-        l23 = vaLine23Credit({
-            fedEITC: rd(c(input.federalEITC)),
-            netTax: l18,
-            vagi: l9,
-            familyVagi: input.vaFamilyVagi !== undefined ? rd(c(input.vaFamilyVagi)) : undefined,
-            exemptions: n,
-            barred: age > 0n || ((input.ageOrBlindBoxes ?? 0) > 0),
-        }, notes);
-    }
-    const l26 = l19a + l19b + l20 + l21 + l22 + l23 + rd(c(input.refundableCredits));
-    const l33 = c(input.useTax);
-    const totalDue = l18 + l33;
-    const l36 = max0(l26 - totalDue);
-    const l35 = max0(totalDue - l26);
-    return {
-        "1_federal_agi": fmtD(l1), "9_vagi": fmtD(l9),
-        ...(l10 > 0n ? { "10_itemized_deductions": fmtD(l10) } : {}),
-        "11_standard_deduction": fmtD(l11),
-        "12_exemptions": fmtD(l12),
-        ...(l13 > 0n ? { "13_sch_adj_deductions": fmtD(l13) } : {}),
-        "14_deductions_subtotal": fmtD(l14), "15_va_taxable_income": fmtD(l15),
-        "16_tax": fmtD(l16), "17_spouse_tax_adjustment": fmtD(l17), "18_net_tax": fmtD(l18),
-        "19a_your_withholding": fmtD(l19a),
-        "19b_spouse_withholding": fmtD(l19b), "20_estimated_payments": fmtD(l20),
-        "21_prior_year_overpayment_credited": fmtD(l21),
-        "22_extension_payment": fmtD(l22),
-        "23_low_income_or_eitc_credit": fmtD(l23), "26_total_payments_credits": fmtD(l26),
-        "33_sales_use_tax": fmtD(l33), "35_amount_owed": fmtD(l35), "36_refund": fmtD(l36),
-    };
-}
-//# sourceMappingURL=va.js.map

package/dist/state-return/va.js.map

@@ -1 +0,0 @@
-{"version":3,"file":"va.js","sourceRoot":"","sources":["../../src/state-return/va.ts"],"names":[],"mappings":"AAAA,iFAAiF;AACjF,OAAO,EAAE,CAAC,EAAE,EAAE,EAAE,IAAI,EAAE,IAAI,EAAE,MAAM,YAAY,CAAC;AAC/C,OAAO,EAAE,OAAO,EAAE,KAAK,EAAE,KAAK,EAAiD,MAAM,YAAY,CAAC;AAClG,OAAO,EACL,sBAAsB,EACtB,sBAAsB,EACtB,qBAAqB,EACrB,sBAAsB,EACtB,cAAc,EACd,cAAc,EACd,WAAW,EACX,qBAAqB,GACtB,MAAM,oBAAoB,CAAC;AAE5B,MAAM,UAAU,SAAS,CACvB,KAAuB,EACvB,YAA+B,EAC/B,KAAe;IAEf,MAAM,KAAK,GAAG,OAAO,CAAC,KAAK,CAAC,CAAC;IAC7B,MAAM,IAAI,GAAG,CAAC,CAAC,KAAK,CAAC,UAAU,CAAC,CAAC;IACjC,MAAM,EAAE,GAAG,EAAE,CAAC,IAAI,CAAC,CAAC;IACpB,mEAAmE;IACnE,uEAAuE;IACvE,MAAM,KAAK,GAAG,EAAE,CAAC,CAAC,CAAC,KAAK,CAAC,qBAAqB,CAAC,CAAC,CAAC;IACjD,MAAM,KAAK,GAAG,EAAE,CAAC,CAAC,CAAC,KAAK,CAAC,wBAAwB,CAAC,CAAC,CAAC;IACpD,IAAI,GAAG,GAAG,EAAE,CAAC,CAAC,CAAC,KAAK,CAAC,cAAc,CAAC,CAAC,CAAC;IACtC,IAAI,KAAK,CAAC,cAAc,KAAK,SAAS,IAAI,CAAC,KAAK,CAAC,mBAAmB,KAAK,SAAS,IAAI,KAAK,CAAC,qBAAqB,KAAK,SAAS,CAAC,EAAE,CAAC;QACjI,GAAG,GAAG,cAAc,CAClB;YACE,SAAS,EAAG,KAAK,CAAC,mBAA8B,IAAI,CAAC;YACrD,WAAW,EAAG,KAAK,CAAC,qBAAgC,IAAI,CAAC;YACzD,IAAI,EAAE,EAAE;YACR,SAAS,EAAE,KAAK;YAChB,KAAK;SACN,EACD,KAAK,CACN,CAAC;IACJ,CAAC;IACD,IAAI,KAAK,GAAG,EAAE;QAAE,KAAK,CAAC,IAAI,CAAC,qDAAqD,IAAI,CAAC,KAAK,CAAC,eAAe,CAAC,CAAC;IAC5G,IAAI,KAAK,GAAG,EAAE;QAAE,KAAK,CAAC,IAAI,CAAC,6CAA6C,IAAI,CAAC,KAAK,CAAC,8BAA8B,CAAC,CAAC;IACnH,MAAM,EAAE,GAAG,EAAE,CAAC,EAAE,GAAG,CAAC,CAAC,KAAK,CAAC,SAAS,CAAC,GAAG,GAAG,GAAG,KAAK,GAAG,KAAK,GAAG,CAAC,CAAC,KAAK,CAAC,YAAY,CAAC,CAAC,CAAC;IACrF,6EAA6E;IAC7E,+DAA+D;IAC/D,MAAM,CAAC,GACJ,KAAK,CAAC,UAAqB;QAC5B,CAAC,KAAK,CAAC,CAAC,CAAC,CAAC,CAAC,CAAC,CAAC,CAAC,CAAC,GAAG,CAAE,KAAK,CAAC,UAAqB,IAAI,CAAC,CAAC,CAAC;IACxD,oFAAoF;IACpF,IAAI,GAAG,GAAG,EAAE,CAAC;IACb,IAAI,GAAG,GAAG,KAAK,CAAC,CAAC,CAAC,sBAAsB,CAAC,CAAC,CAAC,sBAAsB,CAAC;IAClE,IAAI,KAAK,CAAC,WAAW,KAAK,IAAI,EAAE,CAAC;QAC/B,GAAG,GAAG,WAAW,CACf;YACE,IAAI;YACJ,OAAO,EAAE,EAAE,CAAC,CAAC,CAAC,KAAK,CAAC,iBAAiB,CAAC,CAAC;YACvC,WAAW,EAAE,EAAE,CAAC,CAAC,CAAC,KAAK,CAAC,+BAA+B,CAAC,CAAC;YACzD,UAAU,EAAE,EAAE,CAAC,CAAC,CAAC,KAAK,CAAC,oBAAoB,CAAC,CAAC;YAC7C,eAAe,EAAE,EAAE,CAAC,CAAC,CAAC,KAAK,CAAC,yBAAyB,CAAC,CAAC;YACvD,qBAAqB,EAAE,EAAE,CAAC,CAAC,CAAC,KAAK,CAAC,+BAA+B,CAAC,CAAC;YACnE,UAAU,EAAE,EAAE,CAAC,CAAC,CAAC,KAAK,CAAC,oBAAoB,CAAC,CAAC;YAC7C,gBAAgB,EAAE,EAAE,CAAC,CAAC,CAAC,KAAK,CAAC,0BAA0B,CAAC,CAAC;YACzD,kBAAkB,EAAE,EAAE,CAAC,CAAC,CAAC,KAAK,CAAC,4BAA4B,CAAC,CAAC;YAC7D,UAAU,EAAE,EAAE,CAAC,CAAC,CAAC,KAAK,CAAC,oBAAoB,CAAC,CAAC;YAC7C,QAAQ,EAAE,EAAE,CAAC,CAAC,CAAC,KAAK,CAAC,kBAAkB,CAAC,CAAC;YACzC,QAAQ,EAAE,EAAE,CAAC,CAAC,CAAC,KAAK,CAAC,kBAAkB,CAAC,CAAC;YACzC,KAAK,EAAE,EAAE,CAAC,CAAC,CAAC,KAAK,CAAC,eAAe,CAAC,CAAC;YACnC,KAAK;YACL,GAAG,EAAE,KAAK,CAAC,KAAK,CAAC;YACjB,GAAG,EAAE,KAAK,CAAC,KAAK,CAAC;SAClB,EACD,KAAK,CACN,CAAC;QACF,GAAG,GAAG,EAAE,CAAC,CAAC,2BAA2B;IACvC,CAAC;SAAM,IAAI,KAAK,CAAC,kBAAkB,KAAK,IAAI,EAAE,CAAC;QAC7C,KAAK,CAAC,IAAI,CAAC,2IAA2I,CAAC,CAAC;IAC1J,CAAC;IACD,uEAAuE;IACvE,yDAAyD;IACzD,MAAM,OAAO,GACV,KAAK,CAAC,eAA0B;QACjC,CAAE,KAAK,CAAC,mBAA8B,IAAI,CAAC,CAAC;YAC1C,CAAE,KAAK,CAAC,qBAAgC,IAAI,CAAC,CAAC,CAAC;IACnD,MAAM,GAAG,GAAG,EAAE,CAAC,MAAM,CAAC,CAAC,CAAC,GAAG,qBAAqB,GAAG,MAAM,CAAC,OAAO,CAAC,GAAG,sBAAsB,CAAC,CAAC;IAC7F,MAAM,GAAG,GAAG,EAAE,CAAC,CAAC,CAAC,KAAK,CAAC,uBAAuB,CAAC,CAAC,CAAC;IACjD,MAAM,GAAG,GAAG,GAAG,GAAG,GAAG,GAAG,GAAG,GAAG,GAAG,CAAC;IAClC,qEAAqE;IACrE,MAAM,GAAG,GAAG,EAAE,GAAG,GAAG,CAAC;IACrB,qEAAqE;IACrE,MAAM,eAAe,GAAG,KAAK,CAAC,CAAC,CAAC,QAAQ,CAAC,CAAC,CAAC,QAAQ,CAAC;IACpD,IAAI,GAAG,GAAG,EAAE,CAAC,YAAY,CAAC,kBAAkB,EAAE,IAAI,CAAC,GAAG,CAAC,CAAC,CAAC,CAAC;IAC1D,IAAI,EAAE,GAAG,eAAe,IAAI,GAAG,GAAG,EAAE,EAAE,CAAC;QACrC,KAAK,CAAC,IAAI,CAAC,mBAAmB,IAAI,CAAC,EAAE,CAAC,6CAA6C,IAAI,CAAC,eAAe,CAAC,EAAE,CAAC,CAAC;QAC5G,GAAG,GAAG,EAAE,CAAC;IACX,CAAC;IACD,IAAI,GAAG,GAAG,EAAE,CAAC,CAAC,CAAC,KAAK,CAAC,qBAAqB,CAAC,CAAC,CAAC;IAC7C,IAAI,KAAK,CAAC,qBAAqB,KAAK,SAAS,IAAI,KAAK,IAAI,KAAK,CAAC,UAAU,KAAK,SAAS,IAAI,KAAK,CAAC,YAAY,KAAK,SAAS,IAAI,GAAG,GAAG,EAAE,EAAE,CAAC;QACzI,GAAG,GAAG,qBAAqB,CACzB;YACE,QAAQ,EAAE,EAAE,CAAC,CAAC,CAAC,KAAK,CAAC,UAAU,CAAC,CAAC;YACjC,UAAU,EAAE,EAAE,CAAC,CAAC,CAAC,KAAK,CAAC,YAAY,CAAC,CAAC;YACrC,iBAAiB,EAAG,KAAK,CAAC,mBAA8B,IAAI,CAAC;YAC7D,mBAAmB,EAAG,KAAK,CAAC,qBAAgC,IAAI,CAAC;YACjE,aAAa,EAAE,IAAI,CAAC,GAAG,CAAC;YACxB,QAAQ,EAAE,GAAG;SACd,EACD,YAAY,EACZ,KAAK,CACN,CAAC;IACJ,CAAC;IACD,MAAM,GAAG,GAAG,IAAI,CAAC,GAAG,GAAG,GAAG,CAAC,CAAC;IAC5B,MAAM,IAAI,GAAG,CAAC,CAAC,KAAK,CAAC,gBAAgB,CAAC,CAAC;IACvC,MAAM,IAAI,GAAG,CAAC,CAAC,KAAK,CAAC,sBAAsB,CAAC,CAAC;IAC7C,MAAM,GAAG,GAAG,CAAC,CAAC,KAAK,CAAC,iBAAiB,CAAC,CAAC;IACvC,MAAM,GAAG,GAAG,EAAE,CAAC,CAAC,CAAC,KAAK,CAAC,4BAA4B,CAAC,CAAC,CAAC;IACtD,MAAM,GAAG,GAAG,EAAE,CAAC,CAAC,CAAC,KAAK,CAAC,gBAAgB,CAAC,CAAC,CAAC;IAC1C,IAAI,GAAW,CAAC;IAChB,IAAI,KAAK,CAAC,gBAAgB,KAAK,SAAS,IAAI,KAAK,CAAC,oBAAoB,KAAK,SAAS,EAAE,CAAC;QACrF,kCAAkC;QAClC,MAAM,KAAK,GAAG,EAAE,CAAC,CAAC,CAAC,KAAK,CAAC,oBAAoB,CAAC,CAAC,CAAC;QAChD,GAAG,GAAG,CAAC,KAAK,GAAG,GAAG,CAAC,CAAC,CAAC,GAAG,CAAC,CAAC,CAAC,KAAK,CAAC,GAAG,EAAE,CAAC,CAAC,CAAC,KAAK,CAAC,gBAAgB,CAAC,CAAC,CAAC;IACpE,CAAC;SAAM,CAAC;QACN,GAAG,GAAG,cAAc,CAClB;YACE,OAAO,EAAE,EAAE,CAAC,CAAC,CAAC,KAAK,CAAC,WAAW,CAAC,CAAC;YACjC,MAAM,EAAE,GAAG;YACX,IAAI,EAAE,EAAE;YACR,UAAU,EAAE,KAAK,CAAC,YAAY,KAAK,SAAS,CAAC,CAAC,CAAC,EAAE,CAAC,CAAC,CAAC,KAAK,CAAC,YAAY,CAAC,CAAC,CAAC,CAAC,CAAC,SAAS;YACpF,UAAU,EAAE,CAAC;YACb,MAAM,EAAE,GAAG,GAAG,EAAE,IAAI,CAAC,CAAE,KAAK,CAAC,eAA0B,IAAI,CAAC,CAAC,GAAG,CAAC,CAAC;SACnE,EACD,KAAK,CACN,CAAC;IACJ,CAAC;IACD,MAAM,GAAG,GAAG,IAAI,GAAG,IAAI,GAAG,GAAG,GAAG,GAAG,GAAG,GAAG,GAAG,GAAG,GAAG,EAAE,CAAC,CAAC,CAAC,KAAK,CAAC,iBAAiB,CAAC,CAAC,CAAC;IACjF,MAAM,GAAG,GAAG,CAAC,CAAC,KAAK,CAAC,MAAM,CAAC,CAAC;IAC5B,MAAM,QAAQ,GAAG,GAAG,GAAG,GAAG,CAAC;IAC3B,MAAM,GAAG,GAAG,IAAI,CAAC,GAAG,GAAG,QAAQ,CAAC,CAAC;IACjC,MAAM,GAAG,GAAG,IAAI,CAAC,QAAQ,GAAG,GAAG,CAAC,CAAC;IACjC,OAAO;QACL,eAAe,EAAE,IAAI,CAAC,EAAE,CAAC,EAAE,QAAQ,EAAE,IAAI,CAAC,EAAE,CAAC;QAC7C,GAAG,CAAC,GAAG,GAAG,EAAE,CAAC,CAAC,CAAC,EAAE,wBAAwB,EAAE,IAAI,CAAC,GAAG,CAAC,EAAE,CAAC,CAAC,CAAC,EAAE,CAAC;QAC5D,uBAAuB,EAAE,IAAI,CAAC,GAAG,CAAC;QAClC,eAAe,EAAE,IAAI,CAAC,GAAG,CAAC;QAC1B,GAAG,CAAC,GAAG,GAAG,EAAE,CAAC,CAAC,CAAC,EAAE,uBAAuB,EAAE,IAAI,CAAC,GAAG,CAAC,EAAE,CAAC,CAAC,CAAC,EAAE,CAAC;QAC3D,wBAAwB,EAAE,IAAI,CAAC,GAAG,CAAC,EAAE,sBAAsB,EAAE,IAAI,CAAC,GAAG,CAAC;QACtE,QAAQ,EAAE,IAAI,CAAC,GAAG,CAAC,EAAE,0BAA0B,EAAE,IAAI,CAAC,GAAG,CAAC,EAAE,YAAY,EAAE,IAAI,CAAC,GAAG,CAAC;QACnF,sBAAsB,EAAE,IAAI,CAAC,IAAI,CAAC;QAClC,wBAAwB,EAAE,IAAI,CAAC,IAAI,CAAC,EAAE,uBAAuB,EAAE,IAAI,CAAC,GAAG,CAAC;QACxE,oCAAoC,EAAE,IAAI,CAAC,GAAG,CAAC;QAC/C,sBAAsB,EAAE,IAAI,CAAC,GAAG,CAAC;QACjC,8BAA8B,EAAE,IAAI,CAAC,GAAG,CAAC,EAAE,2BAA2B,EAAE,IAAI,CAAC,GAAG,CAAC;QACjF,kBAAkB,EAAE,IAAI,CAAC,GAAG,CAAC,EAAE,gBAAgB,EAAE,IAAI,CAAC,GAAG,CAAC,EAAE,WAAW,EAAE,IAAI,CAAC,GAAG,CAAC;KACnF,CAAC;AACJ,CAAC"}

package/dist/state-return.d.ts

@@ -1,4 +0,0 @@
-/** Compatibility shim — the composers live in @invaro/opentax-compose (per-state modules). */
-export { composeStateReturn, stateReturnShape } from "@invaro/opentax-compose";
-export type { StateReturnInput, StateTaxEvaluator } from "@invaro/opentax-compose";
-//# sourceMappingURL=state-return.d.ts.map

package/dist/state-return.d.ts.map

@@ -1 +0,0 @@
-{"version":3,"file":"state-return.d.ts","sourceRoot":"","sources":["../src/state-return.ts"],"names":[],"mappings":"AAAA,8FAA8F;AAC9F,OAAO,EAAE,kBAAkB,EAAE,gBAAgB,EAAE,MAAM,yBAAyB,CAAC;AAC/E,YAAY,EAAE,gBAAgB,EAAE,iBAAiB,EAAE,MAAM,yBAAyB,CAAC"}

package/dist/state-return.js

@@ -1,3 +0,0 @@
-/** Compatibility shim — the composers live in @invaro/opentax-compose (per-state modules). */
-export { composeStateReturn, stateReturnShape } from "@invaro/opentax-compose";
-//# sourceMappingURL=state-return.js.map

package/dist/state-return.js.map

@@ -1 +0,0 @@
-{"version":3,"file":"state-return.js","sourceRoot":"","sources":["../src/state-return.ts"],"names":[],"mappings":"AAAA,8FAA8F;AAC9F,OAAO,EAAE,kBAAkB,EAAE,gBAAgB,EAAE,MAAM,yBAAyB,CAAC"}